L
" 'd(MD
M a
c?HI
注会《审计》英语常用词汇 ;g;1<?
[
m8G/;V[x
7Ka4?@bQ
1.audit 审计 `I4E':
ZG
2.attestation 鉴证 _
b</
::Tp
3.credibility 可信赖程度 86!$<!I
4.audit of financial statements 财务报表审计 :h/v"2uDN
5.agreed-upon procedures 执行商定程序 ;j[:tt\k
6.high levels of assurance 高水平保证 xP;>p|
M
7.compilation 编制 1C]BaPbL
8.reliability 可靠性 @?;)x&<8?3
9.relevance 相关性 R3LIN-g(
10.professional skepticism 职业谨慎 g:!R'
t?
11.objectivity 客观性 IS`ADDU[S
12. professional competence 专业胜任能力 o*"Q{Xh#Qd
13.Senior/CPA-in-charge 项目经理 !,rF(pz
14.audit engagement letter 业务约定书 cM4{ e^
15.recurring audit 连续审计 B-"F67 :
16.the client 委托人 rz2,42H]
17.change CPA 更换注册会计师 9 g- 8u+&
18.the existing CPA 现任注册会计师 *65~qAd
19.the successor CPA 后任注册会计师
;O5Iu
20.the preceding CPA前任注册会计师 Iz;^D!
21.issue the audit report 出具审计报告 #JY>
22.expert 专家 CC'N"Xb
23.the board of directors 董事会 VR A+p?7-
24.knowledge of the entity‘ s business 了解被审计单位情况 NS TO\36
25.assess material misstatement risks评估重大错报风险 4x?I,cAN
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6+"gk(
27.a general knowledge of —— 初步了解―――的情况 QFoCi&
28.a more knowledge of—— 进一步了解的情况 ]2ycJ >w
29.the prior year‘s working papers 以前年度工作底稿 Y=O-^fL
30.minutes of meeting 会议纪要 }jU)s{>fb
31.business risks 经营风险 tp }Bz&V
32.appropriateness 适当性 2R^Eea
33.accounting estimate 会计估计 %K7;ePu
34.management representations 管理层声明 vQy<%[QO
35.going concern assumption 持续经营假设 ~"4C
z27
36.audit plan 审计计划 86dz Jh
37.significant audit areas 重点审计领域 -mo4`F
38.error 错误 l8_RA
39.fraud舞弊 |}/KueZ
40.modified or additional procedures 修改或追加审计程序 a1[J>
41.misappropriation of assets 侵占资产 Goy[P2
m
42.transactions without substance 虚假交易 z(2G"}
43.unusual pressures 异常压力 LfK/wSvWw
44.the suspected noncompliance 涉嫌存在违法行为 4!-R&<TLve
45.materialiy 重要性 BO6XY90(
46.exceed the materiality level 超过重要性水平 w\V<6_[vv.
47.approach the materiality level 接近重要性水平 8YgRJQZ!
48.an acceptably low level 可接受水平 * kUb[
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 bxBndxl
50.misstatements or omissions 错报或漏报 O'.{6H;
t
51.aggregate 总计 npbf>n^R
52.subsequent events 期后事项 ljz=u;O)
53.adjust the financial statements 调整财务报表 Ad>@8^
54.perform additional audit procedures 实施追加的审计程序 !1]jk(Z
55.audit risk 审计风险 322-'S3<
56.detection risk 检查风险 [ :Sl~
57.inappropriate audit opinion 不适当的审计意见 7uF
@Xh
58.material misstatement 重大的错报 YB^m!A),I[
59.tolerable misstatement 可容忍错报 9
(_n8br1
60.the acceptable level of detection risk 可接受的检查风险 NqFfz9G)
61.assessed level of material misstatement risk 重大错报风险的评估水平 pL> Yx>
62.simall business 小规模企业 v;}MHl
63.accounting system 会计系统 |<y1<O>F
64.test of control 控制测试 ;vWJOvM2
65.walk-through test 穿行测试 'dv(
66.communication 沟通 rg
0u#-
67.flow chart 流程图 hAP2DeT$
68.reperformance of internal control 重新执行 ra_TN;(
69.audit evidence 审计证据 I?%#`Rvu
70.substantive procedures 实质性程序 U^DR'X=
71.assertions 认定 LfCgvq6/pO
72.esistence 存在 62G%.'7
73.occurrence 发生 l2wu>Ar7.
74.completeness 完整性 beV+3HqB8
75.rights and obligations 权利和义务 D$
w?
76.valuation and allocation 计价和分摊 T8W^qrx.v
77.cutoff 截止 Fta=yH}
78.accuracy 准确性 uaCI2I
79.classification 分类 5>=4$!`
80.inspection 检查 ~(`MP<
81.supervision of counting 监盘 vNZ"x)?
82.observation 观察 uBC#4cX`D*
83.confirmation 函证 LA(/UA3Izd
84.computation 计算 :x^e T
85.analytical procedures 分析程序 ,zJ:a>v
86.vouch 核对 4Yt'I#*
87.trace 追查 ]!/R tt
88.audit sampling 审计抽样 ltkA7dUbu
89.error 误差 ~4] J'E >
90.expected error 预期误差 R4zOiBi'B
91.population 总体 OF; "%IW~}
92.sampling risk 抽样风险 PfhKomt"
93.non- sampling risk 非抽样风险 &b-&0rTqz
94.sampling unit 抽样单位 ?/~Q9My
95.statistical sampling 统计抽样 (&_^1
96.tolerable error 可容忍误差 3u
s^\w#
97.the risk of under reliance 信赖不足风险 R[m+s=+
98.the risk of over reliance 信赖过度风险 +vV?[e
99.the risk of incorrect rejection 误拒风险 3J3wKw!`
100. the risk of incorrect acceptance 误受风险 CE|
*&G
101.working trial balance 试算平衡表 Fa{[kJ8z
102.index and cross-referencing 索引和交叉索引 bZj5qjl`x
103.cash receipt 现金收入 1p<*11
104.cash disbursement 现金支出 DV*e.Y>
105.bank statement 银行对账单 4ZYywD wn
106.bank reconciliation 银行存款余额调节表 o+- 0`!yj
107.balance sheet date 资产负债表日 5 (q4o`
108.net realizable value 可变现净值 (I{+%
109.storeroom 仓库 VmXXj6l&
110.sale invoice 销售发票 ndk~(ex|j
111.price list 价目表 7$*x&We
112.positive confirmation request 积极式询证函 `+0P0(bn
113.negative confirmation request 消极式询证函 kp6 &e
114.purchase requisition 请购单 .5A .[ZY)
115.receiving report 验收报告 [3x*47o "z
116.gross margin 毛利 uw@-.N^
117.manufacturing overhead 制造费用 /U6r
y'
118.material requisition 领料单 Iy5)SZ'
119.inventory-taking 存货盘点 0^F!-b^z
120.bond certificate 债券 _! ?a9
121.stock certificate 股票
$wl_
122.audit report 审计报告 YjPj#57+
123.entity 被审计单位 Ac}5,
124.addressee of the audit report 审计报告的收件人 BJp~/H`vd
125.unqualified opinion 无保留意见 i\#?M "
126.qualified opinion 保留意见 xlc2,L;i
127.disclaimer of opinion 无法表示意见
/7ykmW
128.adverse opinion 否定意见 8LY^>.
9j0o)]
A (1)ABC 作业基础成本计算 P\@efq@!
A (2)absorbed overhead 已吸收制造费用 X"jtPYCpV{
A (3)absorption costing 吸收成本计算 UI~ hB4V$]
A (4)account 账户,报表 o Z%oP V:
A (5)accounting postulate 会计假设 FvD/z;N
A (6)accounting series release 会计公告文件 CWb*bw0
A (7)accounting valuation 会计计价 ?0:=+%.
A (8)account sale 承销清单 @S&QxE^
A (9)accountability concept 经营责任概念 E7I$GD
A (10)accountancy 会计职业 D&DbxTi
A (11)accountant 会计师 0E@*&Ru
A (12)accounting 会计 ^bLFY9hSC
A (13)agency cost 代理成本 n-OQCz9Xl
A (14)accounting bases 会计基础 ,Z8)DC=
A (15)accounting manual 会计手册 |:L}/onK
A (16)accounting period 会计期间 K :>O X
A (17)accounting policies 会计方针 f
`[E^zj
A (18)accounting rate of return 会计报酬率 0u
+_D8G
A (19)accounting reference date 会计参照日 ]U
Gk"s5
A
A (20)accounting reference period 会计参照期间 N).'>
A (21)accrual concept 应计概念 _KZTY`/*
A (22)accrual expenses 应计费用 HI[Pf%${
A (23)acid test ration 速动比率(酸性测试比率) .kB!',v\
A (24)acquisition 购置 )`mBvS.}
A (25)acquisition accounting 收购会计 E9'
2_e
A (26)activity based accounting 作业基础成本计算 bzECNi5^
A (27)adjusting events 调整事项 FJn.V
1
A (28)administrative expenses 行政管理费 gO m8 O,
A (29)advice note 发货通知 :*YnH&
A (30)amortization 摊销 k[y^7,r
A (31)analytical review 分析性检查 oFsV0 {x%)
A (32)annual equivalent cost 年度等量成本法 ~"8r=8|
A (33)annual report and accounts 年度报告和报表 :BB=E'293
A (34)appraisal cost 检验成本 mrig5{
A (35)appropriation account 盈余分配账户 aYc^ 9*7
A (36)articles of association 公司章程细则 ~_wSB[z
A (37)assets 资产 Q07&7SH_
A (38)assets cover 资产保障 d)d0,fi?-
A (39)asset value per share 每股资产价值 h-DHIk3/
A (40)associated company 联营公司 Zg|l:^E
A (41)attainable standard 可达标准 %l!-rXp
}L=Qp=4
A (42)attributable profit 可归属利润 Ko|gH]B'
A (43)audit 审计 D2RvFlAXu
A (44)audit report 审计报告 `^|l+TJG
A (45)auditing standards 审计准则 1*.*\4xo
A (46)authorized share capital 额定股本 e%IbME]x
A (47)available hours 可用小时 ` }B,w-,io
A (48)avoidable costs 可避免成本 OP\L
B (49)back-to-back loan 易币贷款 F^5\w-gLY
B (50)backflush accounting 倒退成本计算 hoLA*v2<
B (51)bad debts 坏帐 'X`W+=T$
B (52)bad debts ratio 坏帐比率 7}`FXB
B (53)bank charges 银行手续费 yet~
B (54)bank overdraft 银行透支 \9`.jB~<
B (55)bank reconciliation 银行存款调节表 $)d34JM
B (56)bank statement 银行对账单 #aiI]'
B (57)bankruptcy 破产 #
7KR`H
B (58)basis of apportionment 分摊基础 R*r"};
B (59)batch 批量 tq51;L
B (60)batch costing 分批成本计算 I+31:#d
B (61)beta factor B(市场)风险因素 T`9nY!
B (62)bill 账单 1-E utq
B (63)bill of exchange 汇票 M`E}1WNQ?]
B (64)bill of landing 提单 `Jh<8~1
B (65)bill of materials 用料预计单 {d.K)8\
B (66)bill payable 应付票据 "8~PfLJ+
B (67)bill receivable 应收票据 0%)T]
SDS
B (68)bin card 存货记录卡 e0j4t-lL
B (69)bonus 红利 p|@#IoA/e
B (70)book-keeping 薄记 n~ 0MhE0H
B (71)Boston classification 波士顿分类 WQbjq}R
fI
B (72)breakeven chart 保本图 C~C`K%7
B (73)breakeven point 保本点 +O.qYX
B (74)breaking-down time 复位时间 |k
Tq
&^$
B (75)budget 预算 {WQ6=wGpS
B (76)budget center 预算中心 HJP~
lg
B (77)budget cost allowance 预算成本折让 T\bpeky~
B (78)budget manual 预算手册 ZB}A^X
B (79)budget period 预算期间 J~50#vHY
B (80)budgetary control 预算控制 _ {6l}
B (81)budgeted capacity 预算生产能力 )uMv]
B (82)burden 制造费用 uBxoMxWm
B (83)business center 经营中心 ? % A2
B (84)business entity 营业个体 +cKOIMu9
B (85)business unit 经营单位 7p1B"%
B (86)buy-out management 管理性购买产权 7|GSs=
B (87)by-product 副产品 )PW|RW
C (88)called-up share capital 催缴股本 CxSh.$l
C (89)capacity 生产能力 96P&+
C (90)capacity ratios 生产能力比率 >s1?rC
C (91)capital 资本 i%,
't
C (92)capital assets pricing model资本资产计价模式 ) .KMZ]
C (93)capital commitment 承诺资本 p#_5w
C (94)capital employed 已运用的资本 Zo
}^"u
C (95)capital expenditure 资本支出 X*:,|
C (96)capital expenditureauthorization 资本支出核准 vVrM[0*c
C (97)capital expenditure control 资本支出控制 eTay/i<-
C (98)capital expenditure proposal资本支出申请 c((bUjS'=Y
C (99)capital funding planning 资本基金筹集计划 dCo3 VF"u
C (100)capital gain 资本收益 uPjp5;V
C (101)capital investment appraisal资本投资评估 7B\Q5fLQ
C (102)capital maintenance 资本保全 Ob}XeN(L3
C (103)capital resource planning 资本资源计划 @#$(Cs*{]
C (104)capital surplus 资本盈余 M'F<1(
C (105)capital turnover 资本周转率 )[|_q,
C (106)card 记录卡 B2a#:E,6
C (107)cash 现金 adAdX;@e`
C (108)cash account 现金账户 zqBzataR:
C (109)cash book 现金账薄 ) xKW
C (110)cash cow 金牛产品 nh"dPE7^
C (111)cash flow 现金流量 =\oL
'>q
C (112)cash discounted 现金贴现 .wyuB;:
C (113)cash flow budget 现金流量预算 ~sPXkLqK
C (114)cash flow statement 现金流量表 ST;o^\B
C (115)cash ledger 现金分类账 B2'TRXIm1U
C (116)cash limit 现金限额 0L1sF'ZN
C (117)CCA 现时成本会计 Yl:[b{Py
C (118)center 中心 YDj5+'y
C (119)changeover time 变更时间 j>uu3ADd2
C (120)chartered entity 特许经济个体
xplV6q`
C (121)cheque 支票 9qgs*]J
C (122)cheque register 支票登记薄 p>#q* eU5
C (123)coin analysis 零钱分类 %u_dxpx
C (124)classification 分类 Dln1 R[
C (125)clock card 工时卡 e-[PuJ
C (126)code 代码 k7;i^$@c
C (127)commitment accounting 承诺确认会计 T,rRE7
C (128)common cost 共同成本 r4DHALu#)
C (129)company limited byguarantee 有限担保责任公司 VJFFH\!`
C (130)company limited shares 股份有限公司 xUCq%r_
C (131)competitive position 竞争能力状况 ^8J`*R8CL
C (132)concept 概念 '$EyVu!
C (133)conglomerate 跨行业企业 /&_
q"y9
C (134)consistency concept 一致性概念 zSU,le
C (135)consolidated accounts 合并报表 {
0&l*@c&
C (136)consolidation accounting 合并会计 41s\^'^&
C (137)consortium 财团 8DY:a['-d
C (138)contingency plan 应急计划 Cl-P6NlR".
C (139)contingent liabilities 或有负债 OK8Ho"
C (140)continuous operation 连续生产 ".waCt6
C (141)contra 抵消 B]:|;d
C (142)contract cost 合同成本 /BD'{tZ]Sl
C (143)contract costing 合同成本计算 Zq<j}vVJ
C (144)contribution 贡献毛益 -mn/Yv
C (145)contribution centre 贡献中心 k0#s{<I]E
C (146)contribution chart 贡献图 w0lgB%97p
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 au/LoO#6Ro
C (148)contribution to salesration 贡献毛益对销售比率 Xt$P!~Lu
C (149)control 控制 QB!_z4UJ_;
C (150)control account 控制帐户 .4tu{\YX
C (151)control limits 控制限度 gx',K1T
C (152)controllability concept 可控制概念 hliO/3g
C (153)controllable cost 可控制成本 dJ Q
K|/
C (154)conversion cost 加工成本 BRskxyL&,
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 "bF52lLu
C (156)corporate appraisal 公司评估 >]ZE<.
C (157)corporate planning 公司计划 Us!ZQ#pP
C (158)corporate social reporting 公司社会报告 ]Y!Fz<-;P
C (159)corporation 股份公司 ~cfXEjE6
C (160)cost 成本 wy#>Aq
C (161)cost account 成本帐户 79@CO6
C (162)cost accounting 成本会计 h6^|f%\w*i
C (163)cost accounting manual 成本手册 9H/R@i[E
C (164)cost accounts calendar 成本报表的日历时间 |iX>hJSl
C (165)cost adjustment 成本调整 T!B\ixt6
C (166)cost allocation 成本分配 VHMQY*lk
C (167)cost apportionment 成本分摊 w,vnpdT
C (168)cost attribution 成本归属 *PV"&cx
C (169)cost audit 成本审计 qe&B$3D|
C (170)cost behaviour 成本性态 j BBl{
C (171)cost benefit analysis 成本效益分析 c s*E9
C (172)cost center 成本中心 1'Q6l
C (173)cost driver 成本动因