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注会《审计》英语常用词汇 nlB'@r
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1.audit 审计 %@C8EFl%3
2.attestation 鉴证 =%
~- M
3.credibility 可信赖程度 ZXs,TaU
4.audit of financial statements 财务报表审计 }=EJM7sM|k
5.agreed-upon procedures 执行商定程序 |c0^7vrC
6.high levels of assurance 高水平保证 ~B{08%|oK
7.compilation 编制 m?Y-1!E0
8.reliability 可靠性 OD~Q|I(j
9.relevance 相关性 $CMye; yL
10.professional skepticism 职业谨慎 V$hL\`e
11.objectivity 客观性 _{'[Uf/l
12. professional competence 专业胜任能力 [j/|)cj
13.Senior/CPA-in-charge 项目经理 GwF8ze+cH
14.audit engagement letter 业务约定书 )dfhy
15.recurring audit 连续审计 j.] ]VA
16.the client 委托人 H(;@7dh
17.change CPA 更换注册会计师 pZS]i
"
18.the existing CPA 现任注册会计师 WS[Z[O
19.the successor CPA 后任注册会计师 _<f%==
I'
20.the preceding CPA前任注册会计师 IoOOS5a
21.issue the audit report 出具审计报告 !T<,fR+8X
22.expert 专家 4)e1K/PJ)
23.the board of directors 董事会 2+y wy^
24.knowledge of the entity‘ s business 了解被审计单位情况 H4`>B>\
25.assess material misstatement risks评估重大错报风险 Ydr
h+
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 8F>9CO:&N
27.a general knowledge of —— 初步了解―――的情况 p7> 9
m
28.a more knowledge of—— 进一步了解的情况 @}6<,;|DQ
29.the prior year‘s working papers 以前年度工作底稿 aR3jeB,=x
30.minutes of meeting 会议纪要 M <J
X
31.business risks 经营风险 Y$v d@Q
32.appropriateness 适当性 ;O)*!yA(GG
33.accounting estimate 会计估计 ng+sK
34.management representations 管理层声明 `5- ;'nX
35.going concern assumption 持续经营假设 ~"%'(j_4
36.audit plan 审计计划 TXM/+sd
37.significant audit areas 重点审计领域 _5S0A0
38.error 错误 =SmU;t>t/
39.fraud舞弊 jo&j<3i
40.modified or additional procedures 修改或追加审计程序 f4pIF"U9>
41.misappropriation of assets 侵占资产 M
0}r)@
42.transactions without substance 虚假交易 NpGi3>5
43.unusual pressures 异常压力 %iNgHoH
44.the suspected noncompliance 涉嫌存在违法行为
(pCHj'
45.materialiy 重要性 ;R0LJApey
46.exceed the materiality level 超过重要性水平 j_,/U^Ws|f
47.approach the materiality level 接近重要性水平 `
\(co;:
48.an acceptably low level 可接受水平 Q0"?TSY
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 <m \Y$Wv
50.misstatements or omissions 错报或漏报 l4T[x|')M
51.aggregate 总计 O-7)"
52.subsequent events 期后事项 07>m*1G
53.adjust the financial statements 调整财务报表 ;5;>f)diS
54.perform additional audit procedures 实施追加的审计程序 ZFMO;'m&
55.audit risk 审计风险 sHPAr}14
56.detection risk 检查风险 #tg\
bb
57.inappropriate audit opinion 不适当的审计意见 9LPXhxNwB
58.material misstatement 重大的错报 'eBD/w5U
59.tolerable misstatement 可容忍错报 EG^
rh;
60.the acceptable level of detection risk 可接受的检查风险 ;iYCeL(
61.assessed level of material misstatement risk 重大错报风险的评估水平 X,+a 6F
62.simall business 小规模企业 ~6t<`&f
63.accounting system 会计系统 >|Ro
LV
64.test of control 控制测试 Kh4rl)L*+%
65.walk-through test 穿行测试 >A
@yF?
66.communication 沟通 i?d545. u
67.flow chart 流程图 BYdGK@ouk
68.reperformance of internal control 重新执行 Q[3hOFCX
69.audit evidence 审计证据 u= dj3q
70.substantive procedures 实质性程序 *VXx\&
71.assertions 认定 IR3SP[K"
72.esistence 存在 4P?`<
K'
73.occurrence 发生 M*n94L=Sg&
74.completeness 完整性 .n_Z0&i/w
75.rights and obligations 权利和义务 ~rI2 RJ
76.valuation and allocation 计价和分摊 i{N?Y0YQs0
77.cutoff 截止 ,#BD/dF
78.accuracy 准确性 G[ns^
79.classification 分类 tkm@&e=e%
80.inspection 检查 k;<@2C
81.supervision of counting 监盘
}BW&1*M{
82.observation 观察
&Oz
83.confirmation 函证 Z2*?a|3
84.computation 计算 6K7lQ!#}Q
85.analytical procedures 分析程序 !/H `
86.vouch 核对 o1\N)
%
87.trace 追查 AW\uE[kg
88.audit sampling 审计抽样 oR`rs[Kj
89.error 误差 .nEMd/pX
90.expected error 预期误差 OR+_s @Yg
91.population 总体 dpchZ{
92.sampling risk 抽样风险 #k/T\PQ0s
93.non- sampling risk 非抽样风险 /C'_-U?
94.sampling unit 抽样单位 |Wck-+}U
95.statistical sampling 统计抽样 XySkm2y
96.tolerable error 可容忍误差 (qR;6l
97.the risk of under reliance 信赖不足风险 <i]-.>&J
98.the risk of over reliance 信赖过度风险 x ]}'H
99.the risk of incorrect rejection 误拒风险 6yUThv.G#
100. the risk of incorrect acceptance 误受风险 8cvSA&l(D
101.working trial balance 试算平衡表 };}N1[D
102.index and cross-referencing 索引和交叉索引 si~zg\uY
103.cash receipt 现金收入 n|T$3j)
104.cash disbursement 现金支出 9MJ:]F5+
105.bank statement 银行对账单 *1-0s*T
106.bank reconciliation 银行存款余额调节表 [oBRH]9cq
107.balance sheet date 资产负债表日 Z$c&Y>@)
108.net realizable value 可变现净值 x]hG2on!
109.storeroom 仓库 NMg(tmh
110.sale invoice 销售发票 +B8oW3v# )
111.price list 价目表 r91i :
112.positive confirmation request 积极式询证函 3NZK$d=4
113.negative confirmation request 消极式询证函 }jce5E
114.purchase requisition 请购单 pHoxw|'Y
115.receiving report 验收报告 &xUCXj2-z
116.gross margin 毛利 !]7b31$M_
117.manufacturing overhead 制造费用 N`,,sw
118.material requisition 领料单 Omn$O>
119.inventory-taking 存货盘点 wZCboQ
,
120.bond certificate 债券 c3rj
:QK6I
121.stock certificate 股票 B
k\KG
122.audit report 审计报告 (6H7?nv
123.entity 被审计单位 sAA;d
124.addressee of the audit report 审计报告的收件人 W:j9 KhvT
125.unqualified opinion 无保留意见 #68$'Rl"o1
126.qualified opinion 保留意见 2YQBw,gG
127.disclaimer of opinion 无法表示意见 <
fe.
128.adverse opinion 否定意见 N|"q6M!ZL
zA|lbJz=GY
A (1)ABC 作业基础成本计算 %< ;u
JP K
A (2)absorbed overhead 已吸收制造费用 b
s%
RWwn
A (3)absorption costing 吸收成本计算 `B8`<3k/(
A (4)account 账户,报表 :.BjJ2[S
A (5)accounting postulate 会计假设 WSU/Z[\`H
A (6)accounting series release 会计公告文件 A=ez,87
A (7)accounting valuation 会计计价 Kx[+$Qt
A (8)account sale 承销清单 /18fpH|
A (9)accountability concept 经营责任概念 &{wRB l #
A (10)accountancy 会计职业 :KRNLhWb
A (11)accountant 会计师 *\iXU//^)
A (12)accounting 会计 tqB6:p-%
A (13)agency cost 代理成本 P A*U\
A (14)accounting bases 会计基础 )FA:wsy~E
A (15)accounting manual 会计手册 &F;bg
A (16)accounting period 会计期间 2.@IfBF6
A (17)accounting policies 会计方针 e8_EB/)_Z
A (18)accounting rate of return 会计报酬率 I3Z\]BI
A (19)accounting reference date 会计参照日 }43qpJe8U
A (20)accounting reference period 会计参照期间 Y)(w&E>1
A (21)accrual concept 应计概念 &0ymAf5R
A (22)accrual expenses 应计费用 cFjD*r-
A (23)acid test ration 速动比率(酸性测试比率) ^* y1Fn0
A (24)acquisition 购置 +#UawYLJ
A (25)acquisition accounting 收购会计 C!v%6[
A (26)activity based accounting 作业基础成本计算 m>w{vqPwJ
A (27)adjusting events 调整事项 l]R7A_|
A (28)administrative expenses 行政管理费 n#
?y;Y\
A (29)advice note 发货通知 >*^SQ{9
A (30)amortization 摊销 nemC-4}
A (31)analytical review 分析性检查 |XQ\c.A
A (32)annual equivalent cost 年度等量成本法 m^RO*n.
A (33)annual report and accounts 年度报告和报表 _x$Eq:
i
A (34)appraisal cost 检验成本 Mbly-l{|
A (35)appropriation account 盈余分配账户 Y>2#9LA
A (36)articles of association 公司章程细则 Y@Ry
oJ
A (37)assets 资产 &(o&Y
A (38)assets cover 资产保障 BG4TUt
A (39)asset value per share 每股资产价值 d[H`Fe6h
A (40)associated company 联营公司 W^;4t3eQf
A (41)attainable standard 可达标准 #c/K.?
ycIcM~<4
A (42)attributable profit 可归属利润 W=HHTvK9Hh
A (43)audit 审计 Az?^4 1r8
A (44)audit report 审计报告 ]}&HvrOld
A (45)auditing standards 审计准则 @o<B>$tbu4
A (46)authorized share capital 额定股本 R$eEW"]
A (47)available hours 可用小时 NSzTl-eS
A (48)avoidable costs 可避免成本 v`qXb$YW
B (49)back-to-back loan 易币贷款
<
jX5}@`z
B (50)backflush accounting 倒退成本计算 O
~[[JAi[
B (51)bad debts 坏帐 ~e]l
B (52)bad debts ratio 坏帐比率 Oq}7q!H
B (53)bank charges 银行手续费 [ 'B u
B (54)bank overdraft 银行透支 1p-<F3;
B (55)bank reconciliation 银行存款调节表 rof9Rxxe-
B (56)bank statement 银行对账单 kcNPdc
B (57)bankruptcy 破产 #z*,-EV|
B (58)basis of apportionment 分摊基础 %bG\
B (59)batch 批量 ?l|&JgJ$
B (60)batch costing 分批成本计算 @!!5el {
B (61)beta factor B(市场)风险因素 NUtKT~V
B (62)bill 账单 ),%@X
B (63)bill of exchange 汇票 ! bwy/A
B (64)bill of landing 提单 G8Ow;:Ro
B (65)bill of materials 用料预计单 ^7:UC\_
B (66)bill payable 应付票据 YQ1rS X3
B (67)bill receivable 应收票据 9D?JzTsyg
B (68)bin card 存货记录卡 SHnMqaq
B (69)bonus 红利 J'I1NeK
B (70)book-keeping 薄记 au+:-Khm
B (71)Boston classification 波士顿分类 OSh'b$Z
B (72)breakeven chart 保本图 x.I?)x!C'
B (73)breakeven point 保本点 Io/;+R.
B (74)breaking-down time 复位时间 3@0!]z^W
B (75)budget 预算 \SJX;7ST
B (76)budget center 预算中心 6OtNWbB
B (77)budget cost allowance 预算成本折让 je>mAQKi\
B (78)budget manual 预算手册 aOUTKyR ~
B (79)budget period 预算期间 $P #KL//
B (80)budgetary control 预算控制 9'vf2) "
B (81)budgeted capacity 预算生产能力 4jVd
B (82)burden 制造费用 Nk$|nn9#'
B (83)business center 经营中心 W6u(+P]("
B (84)business entity 营业个体 zvv/|z2(r
B (85)business unit 经营单位 W yP] ]I.
B (86)buy-out management 管理性购买产权 M pz9}[`3g
B (87)by-product 副产品 Hm~.u.)\.
C (88)called-up share capital 催缴股本 Ubwmn!~
C (89)capacity 生产能力 {s2eOL5I|%
C (90)capacity ratios 生产能力比率 90=gP
C (91)capital 资本 (;N#Gqb6l
C (92)capital assets pricing model资本资产计价模式 c11;(
C (93)capital commitment 承诺资本 vcP_gJz
C (94)capital employed 已运用的资本 &}_tALg
C (95)capital expenditure 资本支出 $?OQtz@
C (96)capital expenditureauthorization 资本支出核准 7G Jhc
C (97)capital expenditure control 资本支出控制 ?uF3Q)rCk
C (98)capital expenditure proposal资本支出申请 {JfL7%
C (99)capital funding planning 资本基金筹集计划 (|tR>R.Wxg
C (100)capital gain 资本收益 DKNcp8<J
C (101)capital investment appraisal资本投资评估 h;OHpvk
C (102)capital maintenance 资本保全 5VGZ5,+<<
C (103)capital resource planning 资本资源计划 Ud#xgs'
C (104)capital surplus 资本盈余 AFsYP/g]
C (105)capital turnover 资本周转率 E6?0/"
C (106)card 记录卡 2Fbg"de3-
C (107)cash 现金 {J;(K~>?m
C (108)cash account 现金账户 'SWK{t \4
C (109)cash book 现金账薄 :{-/b
C (110)cash cow 金牛产品 6x16?x
C (111)cash flow 现金流量 v\=k[oOu
C (112)cash discounted 现金贴现 :vE\r#hJ"
C (113)cash flow budget 现金流量预算
:4Y5
C (114)cash flow statement 现金流量表 &i*e&{L7
C (115)cash ledger 现金分类账 TH~"y
C (116)cash limit 现金限额 [E qZj/
C (117)CCA 现时成本会计 @8cn<+"b
C (118)center 中心 7lzmAih
C (119)changeover time 变更时间 `mS0]/AV/
C (120)chartered entity 特许经济个体 qt.=
C (121)cheque 支票 t
YhNr
C (122)cheque register 支票登记薄 tSTl#xy
C (123)coin analysis 零钱分类 Ece=loV*l
C (124)classification 分类 byk9"QeY\
C (125)clock card 工时卡
AFWWGz
C (126)code 代码 J2!)%mF$
C (127)commitment accounting 承诺确认会计 w!Ii
C (128)common cost 共同成本 85:mh\@-G
C (129)company limited byguarantee 有限担保责任公司 5^N`~
C (130)company limited shares 股份有限公司 yM? jiy
C (131)competitive position 竞争能力状况 P#,g5
C (132)concept 概念 K/!>[d
C (133)conglomerate 跨行业企业 O7f"8|=HX
C (134)consistency concept 一致性概念 I\=&
v^]
C (135)consolidated accounts 合并报表 e8)8QmB{o
C (136)consolidation accounting 合并会计 cM=_i{c
C (137)consortium 财团 $$T a
C (138)contingency plan 应急计划 DV!0zzJ
C (139)contingent liabilities 或有负债 VB=jKMi
C (140)continuous operation 连续生产 CmtDfE
C (141)contra 抵消 ~[0^{$rrWs
C (142)contract cost 合同成本 yDi'@Z9R?
C (143)contract costing 合同成本计算 F^!_!V B
C (144)contribution 贡献毛益 io7Zv*&T0
C (145)contribution centre 贡献中心 D!V*H?;U
C (146)contribution chart 贡献图 &M#}?@!C
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 A/~^4DR
C (148)contribution to salesration 贡献毛益对销售比率 + ;B K|([#
C (149)control 控制 =^w:G =ymS
C (150)control account 控制帐户 *zv*T"&ZP
C (151)control limits 控制限度 Htce<H-P
C (152)controllability concept 可控制概念 .R&jRtb/E
C (153)controllable cost 可控制成本 i(S}gH4*o
C (154)conversion cost 加工成本 zoau5t
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 wkD"EuW(
C (156)corporate appraisal 公司评估
YS>VQl
C (157)corporate planning 公司计划 o^x,JT
C (158)corporate social reporting 公司社会报告 PC& (1kJ
C (159)corporation 股份公司 (_Rl
f$D
C (160)cost 成本
^{64b
C (161)cost account 成本帐户 c,5yH
C (162)cost accounting 成本会计 F7`[r9 $
C (163)cost accounting manual 成本手册 Az6tu <
C (164)cost accounts calendar 成本报表的日历时间 `M ~-(,++
C (165)cost adjustment 成本调整 E~`<n]{G-C
C (166)cost allocation 成本分配 ^7Z.~A y
C (167)cost apportionment 成本分摊 ]mx1djNA
C (168)cost attribution 成本归属 y+M9{[ i/O
C (169)cost audit 成本审计 Bv^5L>JZ/
C (170)cost behaviour 成本性态 YvFt*t
C (171)cost benefit analysis 成本效益分析 kp,$ NfD
C (172)cost center 成本中心 gnw?Y 2
C (173)cost driver 成本动因