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注会《审计》英语常用词汇
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1.audit 审计 *yq]
2.attestation 鉴证 :qTcxzV
3.credibility 可信赖程度 *;E+9^:V
4.audit of financial statements 财务报表审计 8Vhck-wF
5.agreed-upon procedures 执行商定程序 ZCFf@2&z8
6.high levels of assurance 高水平保证 =e8L7_;
7.compilation 编制 n(YHk\2
8.reliability 可靠性 _I-VWDCk
9.relevance 相关性 3,L3C9V'
10.professional skepticism 职业谨慎 %
`1CE\f
11.objectivity 客观性 'Sy *'&
12. professional competence 专业胜任能力 e)dWa'2<
13.Senior/CPA-in-charge 项目经理 >04>rn#},,
14.audit engagement letter 业务约定书 33'lZubV
15.recurring audit 连续审计 k5;Vl0Ho
16.the client 委托人 L"!ZY
17.change CPA 更换注册会计师 355Sd;*
18.the existing CPA 现任注册会计师 ;GFB@I@
19.the successor CPA 后任注册会计师 ]_: TrH
20.the preceding CPA前任注册会计师 6y,P4O*q
21.issue the audit report 出具审计报告 w1@b5
-
22.expert 专家 6eYf2sZ;J
23.the board of directors 董事会 v
F6*c
24.knowledge of the entity‘ s business 了解被审计单位情况 9_WPWFO
25.assess material misstatement risks评估重大错报风险 ViwpyC'v
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 9me}&Fdr
27.a general knowledge of —— 初步了解―――的情况 Vm;Qw
28.a more knowledge of—— 进一步了解的情况 wEnuUC4j
29.the prior year‘s working papers 以前年度工作底稿 ~/jxB)t
30.minutes of meeting 会议纪要 dEd ]U49u
31.business risks 经营风险 t)gi.Ed1"L
32.appropriateness 适当性 &M3ES}6
33.accounting estimate 会计估计 "G9'm
34.management representations 管理层声明
gr`Ar;
35.going concern assumption 持续经营假设 vo6[2.HS
36.audit plan 审计计划 =PFR{=F
37.significant audit areas 重点审计领域 rH&r6Xv[
38.error 错误 cP@F
#!2
39.fraud舞弊 Vx6?@R
40.modified or additional procedures 修改或追加审计程序 l P$r
41.misappropriation of assets 侵占资产 0Y
piHoM
42.transactions without substance 虚假交易 ]r6BLZ[ %
43.unusual pressures 异常压力 H8-D'q>R
44.the suspected noncompliance 涉嫌存在违法行为 {
#1j"
45.materialiy 重要性 N`<4:v[P
46.exceed the materiality level 超过重要性水平 &H4uvJ_<
47.approach the materiality level 接近重要性水平 p37zz4
48.an acceptably low level 可接受水平 En,)}yI
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 71l"m^Z3zy
50.misstatements or omissions 错报或漏报 v-;XyVx
51.aggregate 总计 A!ioji+{[
52.subsequent events 期后事项 Le`/
53.adjust the financial statements 调整财务报表 +-aU+7tu
54.perform additional audit procedures 实施追加的审计程序 XnE
%$NJ
55.audit risk 审计风险 -4?xwz9o$7
56.detection risk 检查风险 B]|6`UfB
57.inappropriate audit opinion 不适当的审计意见 xv$)u<Ve
58.material misstatement 重大的错报 k~1
j/VHv
59.tolerable misstatement 可容忍错报 P('t6MVlT
60.the acceptable level of detection risk 可接受的检查风险 Rct"\{V')n
61.assessed level of material misstatement risk 重大错报风险的评估水平 oF;%^XFp
62.simall business 小规模企业 C,{F0-D
63.accounting system 会计系统 $K?T=a;z
64.test of control 控制测试 ke}Y2sB
65.walk-through test 穿行测试 ~[zFQ)([
66.communication 沟通 `&u<aLA
67.flow chart 流程图 &N"'7bK6n
68.reperformance of internal control 重新执行 QOT)x4!)
69.audit evidence 审计证据 B0)`wsb_
70.substantive procedures 实质性程序 i5
L:L
71.assertions 认定 *U;4t/(
72.esistence 存在 h"u<E\g
73.occurrence 发生 s-C!uq
74.completeness 完整性 $bZu^d,
75.rights and obligations 权利和义务 qukjS#>+
76.valuation and allocation 计价和分摊 Q(IJD4
77.cutoff 截止 QGH
h;
78.accuracy 准确性 G{NSAaD[
79.classification 分类 rb:<N%*t
80.inspection 检查 QN_)3lm
81.supervision of counting 监盘 g> ~cs_N@
82.observation 观察 K,eqD<
83.confirmation 函证 *?_qE
84.computation 计算 u/gm10<OWa
85.analytical procedures 分析程序 ptV4s=G2
86.vouch 核对 t1e4H=d>
87.trace 追查 ,4H;P/xsb
88.audit sampling 审计抽样 =5y`(0 I`U
89.error 误差 .vv5t
90.expected error 预期误差 b:P\=k]8#
91.population 总体 X0y?<G1(a
92.sampling risk 抽样风险 8^/+wa+G
93.non- sampling risk 非抽样风险 3yTQ
94.sampling unit 抽样单位 45x,|h[F{5
95.statistical sampling 统计抽样 !}>eo2$r^
96.tolerable error 可容忍误差 81g9ZV(4
97.the risk of under reliance 信赖不足风险 ;W7 hc!
98.the risk of over reliance 信赖过度风险 5%<TF.;-J
99.the risk of incorrect rejection 误拒风险 ^Sy^+=
wK3
100. the risk of incorrect acceptance 误受风险 G*i.a*9<)
101.working trial balance 试算平衡表 bK3B3r#$
102.index and cross-referencing 索引和交叉索引 }FPM-M3y
103.cash receipt 现金收入 sA/,+a
M
104.cash disbursement 现金支出 wL'oImE
105.bank statement 银行对账单 W1xf2=z`)T
106.bank reconciliation 银行存款余额调节表 EfKM*;A
107.balance sheet date 资产负债表日 "_ LkZBW.
108.net realizable value 可变现净值 r_L
u~y|
109.storeroom 仓库 [J~aAB
110.sale invoice 销售发票
L~*u4
111.price list 价目表 L)q`D2|'
112.positive confirmation request 积极式询证函 RK?jtb=&A
113.negative confirmation request 消极式询证函 qE>i,|rP`
114.purchase requisition 请购单
d,)}+G
115.receiving report 验收报告 Ns'FH(:
116.gross margin 毛利 VR"u*
117.manufacturing overhead 制造费用 }%
eDEM
118.material requisition 领料单 8)N0S% B
119.inventory-taking 存货盘点 ^~^mR#<P$
120.bond certificate 债券 xb%/sz(4
121.stock certificate 股票 z4CJn[m9
122.audit report 审计报告 ucw`;<d8
123.entity 被审计单位 ('=Z}~
124.addressee of the audit report 审计报告的收件人 {3_Gjb5\\4
125.unqualified opinion 无保留意见 Q}=fVY
126.qualified opinion 保留意见 I$n+DwKcN
127.disclaimer of opinion 无法表示意见 y'^F,WTM
128.adverse opinion 否定意见 y)P&]&"?
(FuEd11R
A (1)ABC 作业基础成本计算 FIH@2zA
A (2)absorbed overhead 已吸收制造费用 O47PkP8
A (3)absorption costing 吸收成本计算 !6lOIgn
A (4)account 账户,报表 FtE90=$
A (5)accounting postulate 会计假设 + a-D#^2;
A (6)accounting series release 会计公告文件
4bnt=5]
A (7)accounting valuation 会计计价 2zhn`m
A (8)account sale 承销清单 (}G!np
A (9)accountability concept 经营责任概念 Q.yb
4
A (10)accountancy 会计职业 gt'*B5F
(
A (11)accountant 会计师 7m\vRMK
A (12)accounting 会计 [~COYjp
A (13)agency cost 代理成本 byafb+x
A (14)accounting bases 会计基础 yx2z%E
A (15)accounting manual 会计手册 Y.7}
A (16)accounting period 会计期间 Wj&nUp{
A (17)accounting policies 会计方针 vTdUuj3N
A (18)accounting rate of return 会计报酬率 &I%IaNco
A (19)accounting reference date 会计参照日 mB~~_]M
N
A (20)accounting reference period 会计参照期间 vHS2q
>
A (21)accrual concept 应计概念 WVOoHH
A (22)accrual expenses 应计费用 >Co)2d]
A (23)acid test ration 速动比率(酸性测试比率) s'TY[
A (24)acquisition 购置 tj[ c#@[B
A (25)acquisition accounting 收购会计 u\f3qc,]F
A (26)activity based accounting 作业基础成本计算 YGETMIT(
A (27)adjusting events 调整事项 :<H8'4>
A (28)administrative expenses 行政管理费 =5?.'XMk
A (29)advice note 发货通知 k=`$6(>Fz
A (30)amortization 摊销 q
(gjT^aN
A (31)analytical review 分析性检查 z|I0-1tAK
A (32)annual equivalent cost 年度等量成本法 Fwb5u!_,
A (33)annual report and accounts 年度报告和报表 :> SLQ[1
A (34)appraisal cost 检验成本 W2hA-1
A (35)appropriation account 盈余分配账户 w//omF'`
A (36)articles of association 公司章程细则 `"c'z;
A (37)assets 资产 >OK#n)U`
A (38)assets cover 资产保障 `]jqQr97
A (39)asset value per share 每股资产价值 Yk
'm?p#~
A (40)associated company 联营公司 q6REh;$
A (41)attainable standard 可达标准 { D+Ym%n
ALXTR%f
A (42)attributable profit 可归属利润 JGis
" e
A (43)audit 审计 !>3LGu,
A (44)audit report 审计报告 U7h(-dV
A (45)auditing standards 审计准则 wx*1*KZ
A (46)authorized share capital 额定股本 t+O e)Ns
A (47)available hours 可用小时 >I^9:Q
A (48)avoidable costs 可避免成本 f}iU& 3S
B (49)back-to-back loan 易币贷款 +Ofa#^5);K
B (50)backflush accounting 倒退成本计算 L=]p_2+
B (51)bad debts 坏帐 R5(F)abi
B (52)bad debts ratio 坏帐比率 CW p#^1F
B (53)bank charges 银行手续费 /P:EWUf'
B (54)bank overdraft 银行透支 :RiF3h(
B (55)bank reconciliation 银行存款调节表 F?BS717qS%
B (56)bank statement 银行对账单 u%B&WwHG
B (57)bankruptcy 破产 8vSIf+
B (58)basis of apportionment 分摊基础 @^&7$#jq%
B (59)batch 批量 ,EI:gLH
B (60)batch costing 分批成本计算 wXbsS)#/
B (61)beta factor B(市场)风险因素 OhFW*v
B (62)bill 账单
oL-2qtv
B (63)bill of exchange 汇票 T<yb#ak
B (64)bill of landing 提单 C6]OAUXy:F
B (65)bill of materials 用料预计单 m*Cu-6&qd
B (66)bill payable 应付票据 0%#\w*X8
B (67)bill receivable 应收票据 Qnt5HSSt
B (68)bin card 存货记录卡 :G
=FiC
B (69)bonus 红利 #K|9^4jt
B (70)book-keeping 薄记 .Y\EE;8%
B (71)Boston classification 波士顿分类 z:}nBCmLV
B (72)breakeven chart 保本图 d:rGyA]
B (73)breakeven point 保本点 WbcS: !0
B (74)breaking-down time 复位时间 EI1?
GB)b
B (75)budget 预算 )];aI A$
B (76)budget center 预算中心 p$XKlg&
B (77)budget cost allowance 预算成本折让 0BK5qz
B (78)budget manual 预算手册 >bIF>9T
B (79)budget period 预算期间 wxdyF&U
n
B (80)budgetary control 预算控制 !OAvD#
B (81)budgeted capacity 预算生产能力 :mZYS4L~
B (82)burden 制造费用 `q_<Im%I
B (83)business center 经营中心 gKi{Y1
B (84)business entity 营业个体 i=rH7k
B (85)business unit 经营单位 {dzoEM[
1s
B (86)buy-out management 管理性购买产权 Qihdn66
B (87)by-product 副产品 O|'1B>X
C (88)called-up share capital 催缴股本 ;gB`YNL
C (89)capacity 生产能力 \Y5W!.(%w
C (90)capacity ratios 生产能力比率 Md&WJ
};L
C (91)capital 资本 Ow/@Z7~
C (92)capital assets pricing model资本资产计价模式 +@:L|uFU
C (93)capital commitment 承诺资本 _A'{la~k
C (94)capital employed 已运用的资本 @D[`Oj)
C (95)capital expenditure 资本支出 r*XLV{+4
C (96)capital expenditureauthorization 资本支出核准 ~x]9SXD%
C (97)capital expenditure control 资本支出控制 |5MbAqjzC
C (98)capital expenditure proposal资本支出申请 K{=PQ XSU
C (99)capital funding planning 资本基金筹集计划 75NRCXh.
C (100)capital gain 资本收益 PJ\0JR7a
C (101)capital investment appraisal资本投资评估 |He=LQ}0
C (102)capital maintenance 资本保全
$NG++N
C (103)capital resource planning 资本资源计划 Hj6'pJ4
C (104)capital surplus 资本盈余 qLK?%?.N<
C (105)capital turnover 资本周转率 s([dGD$i
C (106)card 记录卡 5zB~4 u
C (107)cash 现金 7wVH8^|
C (108)cash account 现金账户 DL8x":;
C (109)cash book 现金账薄 ,hRN\Kt)p
C (110)cash cow 金牛产品 1[PMDS_X
C (111)cash flow 现金流量 6v732;^
C (112)cash discounted 现金贴现 )^x K
C (113)cash flow budget 现金流量预算 Im?LIgt$
C (114)cash flow statement 现金流量表 :dnJY%/q
C (115)cash ledger 现金分类账 ,wj"! o#
C (116)cash limit 现金限额 DuF"*R~et
C (117)CCA 现时成本会计 /aqEJGG>
C (118)center 中心 MesRa
(
C (119)changeover time 变更时间 lpmJLH.F
C (120)chartered entity 特许经济个体 \".^K5Pm
C (121)cheque 支票 8e2?tmWM
C (122)cheque register 支票登记薄 A :e;k{J
C (123)coin analysis 零钱分类 j*R,m1e8
C (124)classification 分类 A9:NKY{z
C (125)clock card 工时卡 D E/:['
C (126)code 代码 CIC[1,
C (127)commitment accounting 承诺确认会计 MMQ;mw=^]
C (128)common cost 共同成本 v"O5u%P
C (129)company limited byguarantee 有限担保责任公司 kOrl\_!z3
C (130)company limited shares 股份有限公司 p,W_'?
,9
C (131)competitive position 竞争能力状况 :
d,^I@]
C (132)concept 概念 Acm<-de
C (133)conglomerate 跨行业企业 A\sI<WrH
C (134)consistency concept 一致性概念 ~r*P]*51x
C (135)consolidated accounts 合并报表 &^.57]
C (136)consolidation accounting 合并会计 nk=$B(h
C (137)consortium 财团 EL{vFP
C (138)contingency plan 应急计划 [(mlv42"
C (139)contingent liabilities 或有负债 cj$6
C (140)continuous operation 连续生产 pdVQ*=c?M
C (141)contra 抵消 uGP(R=H
C (142)contract cost 合同成本 Y%aWK~O
C (143)contract costing 合同成本计算 Gc,_v3\
C (144)contribution 贡献毛益 Y]g?2N=E
C (145)contribution centre 贡献中心 >SmV74[s2
C (146)contribution chart 贡献图 19U]2D/z
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 sM2MLh 'D
C (148)contribution to salesration 贡献毛益对销售比率 _^ |2}t
C (149)control 控制 nv/[I,nw
C (150)control account 控制帐户
ku&k'V
C (151)control limits 控制限度 j? i#L}.I
C (152)controllability concept 可控制概念 83Ou9E!W
C (153)controllable cost 可控制成本 Y
wDt.6(+,
C (154)conversion cost 加工成本 MgM
D\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 uaPx"
C (156)corporate appraisal 公司评估
uE5X~
C (157)corporate planning 公司计划
+cu^%CXT
C (158)corporate social reporting 公司社会报告 L,_.$1d
C (159)corporation 股份公司 KOSM]c\H
C (160)cost 成本 >{zk
qvsQ&
C (161)cost account 成本帐户 V-yUJ#f8[
C (162)cost accounting 成本会计 t+ Bf#:
C (163)cost accounting manual 成本手册 A;X=bj _&a
C (164)cost accounts calendar 成本报表的日历时间 Xl-e !
C (165)cost adjustment 成本调整 E8[T
C (166)cost allocation 成本分配 8{
c !).
C (167)cost apportionment 成本分摊 HL K@xKD<
C (168)cost attribution 成本归属 Sm{>rR
C (169)cost audit 成本审计 >bo'Y9C
C (170)cost behaviour 成本性态 Dt
}rR[yJ
C (171)cost benefit analysis 成本效益分析 E /<lGm:.
C (172)cost center 成本中心 4@3[
C (173)cost driver 成本动因