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注会《审计》英语常用词汇
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1.audit 审计 7Hp~:i30
2.attestation 鉴证 he1OLk
3.credibility 可信赖程度 O-YB+~"3Z
4.audit of financial statements 财务报表审计 m/>z}d05h
5.agreed-upon procedures 执行商定程序 x\!Uk!fM
6.high levels of assurance 高水平保证 2a[_^v $v
7.compilation 编制 n^;Sh$Os
8.reliability 可靠性 {-kV~p
9.relevance 相关性 3&vUR(10
10.professional skepticism 职业谨慎 "T'?Ah6
11.objectivity 客观性 4XsKOv
12. professional competence 专业胜任能力 ZHW|P
13.Senior/CPA-in-charge 项目经理 `DcZpd.n
14.audit engagement letter 业务约定书 09C[B+>h
15.recurring audit 连续审计 'CC;=@J
16.the client 委托人 oB]
17.change CPA 更换注册会计师 xDTDfhA
18.the existing CPA 现任注册会计师 !mtX*;b(e
19.the successor CPA 后任注册会计师 Q.]RYv}\
20.the preceding CPA前任注册会计师 >XiTl;UU
21.issue the audit report 出具审计报告 x1nqhSaD
22.expert 专家 f3Cjj]RFv
23.the board of directors 董事会 K h;jiK !
24.knowledge of the entity‘ s business 了解被审计单位情况 b|z_1j6U
25.assess material misstatement risks评估重大错报风险 97n@HL1
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 4Js9"<w
27.a general knowledge of —— 初步了解―――的情况 *Mr?}_,X*
28.a more knowledge of—— 进一步了解的情况 ;\N${YIn
29.the prior year‘s working papers 以前年度工作底稿 X1{U''$
K
30.minutes of meeting 会议纪要 ^qD@qJ
31.business risks 经营风险 7Yrp#u1!
32.appropriateness 适当性 3gzcpFNqX
33.accounting estimate 会计估计 rlIDym9nY~
34.management representations 管理层声明 M<x
W)R
35.going concern assumption 持续经营假设 m?=9j~F*
36.audit plan 审计计划 ><Z`)}f
37.significant audit areas 重点审计领域 ]$gBX=
38.error 错误 `:fc*n,*
39.fraud舞弊 `&-)(#
40.modified or additional procedures 修改或追加审计程序 7ZVW7%,zF
41.misappropriation of assets 侵占资产 A(>kp=~
42.transactions without substance 虚假交易 PgY q=|]`
43.unusual pressures 异常压力 d9n{jv|
44.the suspected noncompliance 涉嫌存在违法行为 q[w
.[]
45.materialiy 重要性 @hE$x-TP0
46.exceed the materiality level 超过重要性水平 [$b\#{shtP
47.approach the materiality level 接近重要性水平 y8.(filNB
48.an acceptably low level 可接受水平 E5}wR(i,4
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 ;\5^yDv[e
50.misstatements or omissions 错报或漏报 `]xot8
51.aggregate 总计 L?c7M}vV
52.subsequent events 期后事项 $2j?Z.yEG
53.adjust the financial statements 调整财务报表 `*nK@:
54.perform additional audit procedures 实施追加的审计程序 M;i4ss,}!
55.audit risk 审计风险 DlXthRM
56.detection risk 检查风险 }4n?k'_s?
57.inappropriate audit opinion 不适当的审计意见 uBe1{Z
58.material misstatement 重大的错报 cPgz?,hE
59.tolerable misstatement 可容忍错报 wEImpsC`
60.the acceptable level of detection risk 可接受的检查风险 /:j9#kj
61.assessed level of material misstatement risk 重大错报风险的评估水平 pWwB<F
62.simall business 小规模企业 !Y3
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63.accounting system 会计系统 &sRjs
64.test of control 控制测试 K&WNtk3hT
65.walk-through test 穿行测试 D|1pBn.b]'
66.communication 沟通 t,2Q~ied=
67.flow chart 流程图 )@]Y1r4U
68.reperformance of internal control 重新执行 2-3|0<`
69.audit evidence 审计证据 jJm
g9&^R
70.substantive procedures 实质性程序 aTceGyWzl
71.assertions 认定 aDik1Q
72.esistence 存在 8'(|1
73.occurrence 发生 (HUGgX"=
74.completeness 完整性 P|S'MS';:
75.rights and obligations 权利和义务 !%x=o&
76.valuation and allocation 计价和分摊 <A,G:&d~
77.cutoff 截止 EQ j2:9f
78.accuracy 准确性 DfCo=
79.classification 分类 I&e,R
80.inspection 检查 Ti@X<C
81.supervision of counting 监盘 kXq*Jq
82.observation 观察 bt
C.EmX
83.confirmation 函证 :X`Bc"
84.computation 计算 xCd9b:jG
85.analytical procedures 分析程序 +C{ %pF
86.vouch 核对 N2"4dVV;
87.trace 追查 ZhWtY
88.audit sampling 审计抽样 o >=YoG
89.error 误差 A@wRP8<GKj
90.expected error 预期误差 'S
f
91.population 总体 Hset(-=X
92.sampling risk 抽样风险 Xja l6e)[
93.non- sampling risk 非抽样风险 XMM@EN
94.sampling unit 抽样单位 tVN#i
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 U~SOHfZ%(
97.the risk of under reliance 信赖不足风险 ZU&I`q|Y6
98.the risk of over reliance 信赖过度风险 !Z7
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99.the risk of incorrect rejection 误拒风险 h<wF;g,
100. the risk of incorrect acceptance 误受风险 /#PEEN
101.working trial balance 试算平衡表 r"a4;&mf
102.index and cross-referencing 索引和交叉索引 xi6Fs, 2S
103.cash receipt 现金收入 8u::f`vi
104.cash disbursement 现金支出 KB,!s7A
105.bank statement 银行对账单 Uv6#d":f;
106.bank reconciliation 银行存款余额调节表 1R/=as,R
107.balance sheet date 资产负债表日 :v k+[PzJ
108.net realizable value 可变现净值 7CGKm8T
109.storeroom 仓库 EiY i<Z_S
110.sale invoice 销售发票 T
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111.price list 价目表 m6bI<C3^5
112.positive confirmation request 积极式询证函 4"e7 43(
113.negative confirmation request 消极式询证函 ^Slwg|t*~P
114.purchase requisition 请购单 ?Rl?Pp=>
115.receiving report 验收报告 |5}{4k~9J
116.gross margin 毛利 2#nn}HEOC
117.manufacturing overhead 制造费用 ?o h3t
118.material requisition 领料单 $cev,OW6]
119.inventory-taking 存货盘点 BZqb
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120.bond certificate 债券 1anV!&a<K(
121.stock certificate 股票 }6P]32d
122.audit report 审计报告 47"ERfP
123.entity 被审计单位 $S$%avRX
124.addressee of the audit report 审计报告的收件人 cI3uH1;#
125.unqualified opinion 无保留意见 yZ aQ{]"
126.qualified opinion 保留意见 S:] w@$
127.disclaimer of opinion 无法表示意见 ,vQkvuz
128.adverse opinion 否定意见 l}X3uyS
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A (1)ABC 作业基础成本计算 :y
vUHx
A (2)absorbed overhead 已吸收制造费用 }k}5\%#li5
A (3)absorption costing 吸收成本计算 !+cRtCaA::
A (4)account 账户,报表 Nuk\8C
A (5)accounting postulate 会计假设 -t
%.I=|
A (6)accounting series release 会计公告文件 W K#lE&V3
A (7)accounting valuation 会计计价 `SWf)1K
A (8)account sale 承销清单 ;w?zmj<Dm
A (9)accountability concept 经营责任概念 p&bQ_ XOH
A (10)accountancy 会计职业 il-v>GJU7{
A (11)accountant 会计师 GZ@!jF>!u
A (12)accounting 会计 }rVnuRq
A (13)agency cost 代理成本 (@`+
Le
A (14)accounting bases 会计基础 Hux#v>e
A (15)accounting manual 会计手册 4;|&}Ij
A (16)accounting period 会计期间 Y(/VW&K&:
A (17)accounting policies 会计方针 A0S6 4(
A (18)accounting rate of return 会计报酬率 52*zX 3
A (19)accounting reference date 会计参照日 ?S!lX[#v
A (20)accounting reference period 会计参照期间 lN 1 T\
A (21)accrual concept 应计概念 kaUH#;c>_
A (22)accrual expenses 应计费用 R\yw9!ESd
A (23)acid test ration 速动比率(酸性测试比率) K
^H=E
A (24)acquisition 购置 CQ sVGn{x
A (25)acquisition accounting 收购会计 z]\0]i
A (26)activity based accounting 作业基础成本计算
hdN3r{
A (27)adjusting events 调整事项 \C*?a0!:Z}
A (28)administrative expenses 行政管理费 e&F,z=XJ}
A (29)advice note 发货通知 $|z8WCJ
A (30)amortization 摊销 pz?.(AmU\
A (31)analytical review 分析性检查 QsI>_<r
A (32)annual equivalent cost 年度等量成本法 +S|y)W8
A (33)annual report and accounts 年度报告和报表 2NsI3M4$8
A (34)appraisal cost 检验成本 7P]_03
A (35)appropriation account 盈余分配账户 RsVba!x@
A (36)articles of association 公司章程细则 ?{cF'RB.
A (37)assets 资产 2c!
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A (38)assets cover 资产保障 50rq}-
A (39)asset value per share 每股资产价值 p%J,af
A (40)associated company 联营公司 ?mRU9VY
A (41)attainable standard 可达标准 )y.J2_lI8
{Ca#{LeLk
A (42)attributable profit 可归属利润 K*;=^PY
A (43)audit 审计 S! ,.#e (Y
A (44)audit report 审计报告 \8Fe56
A (45)auditing standards 审计准则 ctdV4%^{
A (46)authorized share capital 额定股本 F:IG3 @
A (47)available hours 可用小时 V'^s5
A (48)avoidable costs 可避免成本 D4n~2]
B (49)back-to-back loan 易币贷款 YG?W8)T
B (50)backflush accounting 倒退成本计算 6P?
B (51)bad debts 坏帐 .'+Tnu(5q
B (52)bad debts ratio 坏帐比率 u;~/B[
B (53)bank charges 银行手续费 t
7;V`[
B (54)bank overdraft 银行透支 33[2$FBf
B (55)bank reconciliation 银行存款调节表 ;% !'K~
B (56)bank statement 银行对账单 H
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B (57)bankruptcy 破产 InNuK0@
B (58)basis of apportionment 分摊基础 A#2Fd7&
B (59)batch 批量 "=9L7.E)
B (60)batch costing 分批成本计算 4\ H;A
B (61)beta factor B(市场)风险因素 zWB>;Z}
B (62)bill 账单 398}a!XM
B (63)bill of exchange 汇票 hXbb+j
B (64)bill of landing 提单 rt!5Tl+v
B (65)bill of materials 用料预计单 a,M7Bbx
B (66)bill payable 应付票据 E;D9S
B (67)bill receivable 应收票据 ~;il{ym
B (68)bin card 存货记录卡 v~ZdMQvwt
B (69)bonus 红利 t%q@W,2J
B (70)book-keeping 薄记 n/S
1Hae`
B (71)Boston classification 波士顿分类 \ tF><
B (72)breakeven chart 保本图 Z!~~6Sq
B (73)breakeven point 保本点 yXR$MT+ ~
B (74)breaking-down time 复位时间 5sFp+_``
B (75)budget 预算 yYp!s
B (76)budget center 预算中心 z~L(kf4
B (77)budget cost allowance 预算成本折让 VoWlBH
B (78)budget manual 预算手册 E]6;nY?
B (79)budget period 预算期间 2^Q)~sSf9
B (80)budgetary control 预算控制 sR+=<u1
B (81)budgeted capacity 预算生产能力 rC[*
x}
B (82)burden 制造费用 zg0)9br
B (83)business center 经营中心 wC`])z}bT
B (84)business entity 营业个体 ^yu0Veypy
B (85)business unit 经营单位 3iR;(l}
B (86)buy-out management 管理性购买产权 c3Y\XzV3v
B (87)by-product 副产品 xQ^zX7
C (88)called-up share capital 催缴股本 !d&K,k
C (89)capacity 生产能力 Qg<_te)\
C (90)capacity ratios 生产能力比率 &#w]
2~|
C (91)capital 资本 +i4S^B/8i
C (92)capital assets pricing model资本资产计价模式 5yuj}/PZ
C (93)capital commitment 承诺资本 j0Kj>
C (94)capital employed 已运用的资本 I|n<B"Q6^
C (95)capital expenditure 资本支出 #
0dN!l;
C (96)capital expenditureauthorization 资本支出核准 Vqb4
MWW
C (97)capital expenditure control 资本支出控制 TmoODG>@
C (98)capital expenditure proposal资本支出申请 uqXvN'Jr
C (99)capital funding planning 资本基金筹集计划 !WR(H&uBr\
C (100)capital gain 资本收益 iLws;3UX;x
C (101)capital investment appraisal资本投资评估 o;D87E6Z
C (102)capital maintenance 资本保全 _K_!(]t
C (103)capital resource planning 资本资源计划 &BFW`5N
C (104)capital surplus 资本盈余 Og Y4J|<
C (105)capital turnover 资本周转率 &Op, ?\
C (106)card 记录卡 V&eti2&zO
C (107)cash 现金 m`}!
dBi
C (108)cash account 现金账户 0;#%KC,
C (109)cash book 现金账薄 ?76Wg::
C (110)cash cow 金牛产品 p'0jdb :S
C (111)cash flow 现金流量 l|/h4BJ'
C (112)cash discounted 现金贴现 mawomna
C (113)cash flow budget 现金流量预算 \rF6"24t6
C (114)cash flow statement 现金流量表 <_dyUiT$J
C (115)cash ledger 现金分类账 {W)Kz_
C (116)cash limit 现金限额 (/a2#iW
C (117)CCA 现时成本会计 68[3
/
C (118)center 中心 Q&opnvN
C (119)changeover time 变更时间 <%8j#@OdZ
C (120)chartered entity 特许经济个体 O={4 >>F
C (121)cheque 支票 >8"oO[U5>
C (122)cheque register 支票登记薄 C\ZL*,%}
C (123)coin analysis 零钱分类 TUw^KSa
C (124)classification 分类 osoreo;V^
C (125)clock card 工时卡 eB%KXPhMm
C (126)code 代码 ] QGYEjW
C (127)commitment accounting 承诺确认会计 c*-8h{}
C (128)common cost 共同成本 h3Nwxj~E
C (129)company limited byguarantee 有限担保责任公司 '_lyoVP
C (130)company limited shares 股份有限公司 {0nZ;1,m
C (131)competitive position 竞争能力状况 ug'I:#@2
C (132)concept 概念 A[
9
@:z
C (133)conglomerate 跨行业企业 z\Rs?v"
C (134)consistency concept 一致性概念 x1:+M]Da
C (135)consolidated accounts 合并报表 J;W(}"cFq
C (136)consolidation accounting 合并会计 0&mo1 k_U
C (137)consortium 财团 y>Zvos e
C (138)contingency plan 应急计划 W=c7>s0>
C (139)contingent liabilities 或有负债 4v_?i@,L
C (140)continuous operation 连续生产 /;-KWu+5=
C (141)contra 抵消 Y9Q-<~\z
C (142)contract cost 合同成本 (%}T\~`1z#
C (143)contract costing 合同成本计算 >6*"g{/
C (144)contribution 贡献毛益 *Z>Yv37P
C (145)contribution centre 贡献中心 ]( V+ qj
C (146)contribution chart 贡献图 bY|%ois4
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 WPygmti}Be
C (148)contribution to salesration 贡献毛益对销售比率 ,d(F|5M:
C (149)control 控制 +0rMv
C (150)control account 控制帐户 guz{DBlK
C (151)control limits 控制限度
_CY>45
C (152)controllability concept 可控制概念 6F6[w?
C (153)controllable cost 可控制成本 Tf7$PSupP
C (154)conversion cost 加工成本 9yH95uaDF
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 J]UlCg
C (156)corporate appraisal 公司评估 QWH1xId
C (157)corporate planning 公司计划 Y]/(R"-2G
C (158)corporate social reporting 公司社会报告 T)&J}^j
C (159)corporation 股份公司 1 mhX3
C (160)cost 成本 9!b,!#=
C (161)cost account 成本帐户 qR4('
C (162)cost accounting 成本会计 ?v-IN
C (163)cost accounting manual 成本手册 fu?5gzT+b
C (164)cost accounts calendar 成本报表的日历时间 b Gq0k&
C (165)cost adjustment 成本调整 )f-u x5
C (166)cost allocation 成本分配 /%EKq+ZP
C (167)cost apportionment 成本分摊 7Fw`s@/%
C (168)cost attribution 成本归属 * t6XU
C (169)cost audit 成本审计 5 WSu
C (170)cost behaviour 成本性态 Genk YtS
C (171)cost benefit analysis 成本效益分析 ,mEFp_a+
C (172)cost center 成本中心 vDZhoD=VR
C (173)cost driver 成本动因