3D+>NB
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注会《审计》英语常用词汇 m!a<\0^
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1.audit 审计 SQWwxFJ
2.attestation 鉴证 "
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3.credibility 可信赖程度 Fe%Q8RIh_
4.audit of financial statements 财务报表审计 Yn[y9;I{
5.agreed-upon procedures 执行商定程序 /!oi`8D
6.high levels of assurance 高水平保证 <_8\}!
7.compilation 编制 `;*%5WD%
8.reliability 可靠性 CT3wd?)z`
9.relevance 相关性 "T?%4^:g
10.professional skepticism 职业谨慎 }3j/%oN.(
11.objectivity 客观性 / _-?NZ
12. professional competence 专业胜任能力 #* j
13.Senior/CPA-in-charge 项目经理 6GMQgTY^
14.audit engagement letter 业务约定书 D$;mur'
15.recurring audit 连续审计 Xoml
16.the client 委托人 Duj9PV`2
17.change CPA 更换注册会计师 _
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18.the existing CPA 现任注册会计师 }&d]Uv/4
19.the successor CPA 后任注册会计师 }E[S
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20.the preceding CPA前任注册会计师 FgrOZI;_
21.issue the audit report 出具审计报告 lLxKC7b
22.expert 专家 .Gh-T{\V'
23.the board of directors 董事会 "]JE]n}Ulg
24.knowledge of the entity‘ s business 了解被审计单位情况 ]zmY]5
25.assess material misstatement risks评估重大错报风险 &9, 6<bToP
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 P )_g t
27.a general knowledge of —— 初步了解―――的情况 zGj0'!!-
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 pq#Hca[
30.minutes of meeting 会议纪要 $dFEC}1t
31.business risks 经营风险 ^O6P Zm5J}
32.appropriateness 适当性 <tMiI)0%
33.accounting estimate 会计估计 )MHvuk:I)
34.management representations 管理层声明 &48wa^d
35.going concern assumption 持续经营假设 V9I5/~0c
36.audit plan 审计计划 iE':
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37.significant audit areas 重点审计领域 bT,]=h"0
38.error 错误 UMpC2)5
39.fraud舞弊 ~A}"s-Kq5
40.modified or additional procedures 修改或追加审计程序 -wvrc3F
41.misappropriation of assets 侵占资产 PZKKbg2S
42.transactions without substance 虚假交易 c>:}~.~T
43.unusual pressures 异常压力 0qnToV;
44.the suspected noncompliance 涉嫌存在违法行为 NcZ6!wWdE
45.materialiy 重要性 l131^48U
46.exceed the materiality level 超过重要性水平 qm4 Ejc<
47.approach the materiality level 接近重要性水平 K:c5Yq^
48.an acceptably low level 可接受水平 +IK~a9t
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 ",(-AU!a)h
50.misstatements or omissions 错报或漏报 qi;@A-cq
51.aggregate 总计 8TD:~ee
52.subsequent events 期后事项 Uxn_nh
53.adjust the financial statements 调整财务报表 5Z]`n
54.perform additional audit procedures 实施追加的审计程序 &Zs h-
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55.audit risk 审计风险 D\
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56.detection risk 检查风险 aU<0<Dx
57.inappropriate audit opinion 不适当的审计意见 GQ[:vX`
58.material misstatement 重大的错报 uwsGtgd&
59.tolerable misstatement 可容忍错报 3P\#moJ
60.the acceptable level of detection risk 可接受的检查风险 vY7C!O/y_k
61.assessed level of material misstatement risk 重大错报风险的评估水平 6vQAeuz<Fq
62.simall business 小规模企业 zC(DigN
63.accounting system 会计系统 J~V`"uo
64.test of control 控制测试 xqmP/1=NO
65.walk-through test 穿行测试 `E8m>q Ss
66.communication 沟通 \vT0\1:|i
67.flow chart 流程图 LUna stA^
68.reperformance of internal control 重新执行 ;VSHXU'H
69.audit evidence 审计证据 H|tbwU)J
70.substantive procedures 实质性程序 e]!C
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71.assertions 认定 ?9mFI (r~
72.esistence 存在 D06'"
73.occurrence 发生 Jt43+]
74.completeness 完整性 &Y\Vh}
75.rights and obligations 权利和义务 ,v4Z[ (
76.valuation and allocation 计价和分摊 1u:OzyJy
77.cutoff 截止 q@~N?$>
78.accuracy 准确性 !sfOde)$
79.classification 分类 bqJL@!T
80.inspection 检查 8c3`IIzAS
81.supervision of counting 监盘 _*0!6?c
82.observation 观察 KXL]Qw FN
83.confirmation 函证 i*:lZ eU61
84.computation 计算 YC - -&66
85.analytical procedures 分析程序 O(!J^J3_z
86.vouch 核对 YT+fOndjaF
87.trace 追查 FTI[YR8?Y
88.audit sampling 审计抽样 INby0S
89.error 误差 CN#`m]l.
90.expected error 预期误差 tQ< ou,
91.population 总体 K
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92.sampling risk 抽样风险 ^Jcs0c
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93.non- sampling risk 非抽样风险 :J`:Q3@
94.sampling unit 抽样单位 A7>0Pn%D3
95.statistical sampling 统计抽样 T;w%-k\<r
96.tolerable error 可容忍误差 1Cki}$k@
97.the risk of under reliance 信赖不足风险 %a&Yt
98.the risk of over reliance 信赖过度风险 'uGn1|Pvy
99.the risk of incorrect rejection 误拒风险 R9f*&lj
100. the risk of incorrect acceptance 误受风险 {wih)XNY
101.working trial balance 试算平衡表 @QV|<NeH
102.index and cross-referencing 索引和交叉索引 Lfx&DK !
103.cash receipt 现金收入 rBye%rQRq
104.cash disbursement 现金支出 fKY6stJE
105.bank statement 银行对账单 dms R>Q
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 d^
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108.net realizable value 可变现净值 %k_R;/fjW
109.storeroom 仓库 4ZrX=e,
110.sale invoice 销售发票 j#$ R.
111.price list 价目表 mk~&>\
112.positive confirmation request 积极式询证函 Li(}_
113.negative confirmation request 消极式询证函 9eo$Duws
114.purchase requisition 请购单 Pni
115.receiving report 验收报告 JOS,>;;F4
116.gross margin 毛利 wqx@/--E(
117.manufacturing overhead 制造费用 6]^ShOX_Z
118.material requisition 领料单
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119.inventory-taking 存货盘点 0(VAmb%{
120.bond certificate 债券 biKom|<nm
121.stock certificate 股票 lZ.x@hDS
122.audit report 审计报告 U+CZv1
123.entity 被审计单位 !FX0Nx=oi
124.addressee of the audit report 审计报告的收件人 @(Wx(3JR?}
125.unqualified opinion 无保留意见 fdc
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126.qualified opinion 保留意见 {Lwgj7|~
127.disclaimer of opinion 无法表示意见 kngkG|du
128.adverse opinion 否定意见 2>Hl=bX
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A (1)ABC 作业基础成本计算 v] &
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A (2)absorbed overhead 已吸收制造费用 RMU
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A (3)absorption costing 吸收成本计算 #56}RV1
A (4)account 账户,报表 vQ>x5\r5O_
A (5)accounting postulate 会计假设 D+lzISp~e
A (6)accounting series release 会计公告文件 >&6pBtC_
A (7)accounting valuation 会计计价 mYJ%gdTpo
A (8)account sale 承销清单 ,
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A (9)accountability concept 经营责任概念 Pc#8~t}2
A (10)accountancy 会计职业 Q*&>Ui[&
A (11)accountant 会计师 |s`j=<rNQI
A (12)accounting 会计 3[B*l@}j
A (13)agency cost 代理成本 De%WT:v
A (14)accounting bases 会计基础 ,V'+16xW
A (15)accounting manual 会计手册 hNgbHzW
A (16)accounting period 会计期间 h
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A (17)accounting policies 会计方针 _TfG-Ae
A (18)accounting rate of return 会计报酬率 MlaViw
A (19)accounting reference date 会计参照日 qgg/_H:
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A (20)accounting reference period 会计参照期间 nAPSs]D
A (21)accrual concept 应计概念 j&,,~
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A (22)accrual expenses 应计费用 ?$i`K|
A (23)acid test ration 速动比率(酸性测试比率) Cj"+` C)l
A (24)acquisition 购置 1wP#?p)c
A (25)acquisition accounting 收购会计 =cI -<0QSn
A (26)activity based accounting 作业基础成本计算 S&_Z,mT./
A (27)adjusting events 调整事项 SxMmy
A (28)administrative expenses 行政管理费 S+Z_Qf
A (29)advice note 发货通知 s kC*
A (30)amortization 摊销 /tR@J8pV
A (31)analytical review 分析性检查 f1w&D ]|S+
A (32)annual equivalent cost 年度等量成本法 Zz}Wg@&
A (33)annual report and accounts 年度报告和报表 Bd jo3eX
A (34)appraisal cost 检验成本 7s@%LS
A (35)appropriation account 盈余分配账户 BOClMeA4
A (36)articles of association 公司章程细则 #=C!Xx&
A (37)assets 资产 Q%)da)0:c
A (38)assets cover 资产保障 ,<R/jHZP9
A (39)asset value per share 每股资产价值 0t[|3A~Q
A (40)associated company 联营公司 x>:~=#Vi
A (41)attainable standard 可达标准 s\2t|d
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A (42)attributable profit 可归属利润 PDQC^2Z
A (43)audit 审计 3Kuu9<0
A (44)audit report 审计报告 e/hA>
A (45)auditing standards 审计准则 6-#<*Pg
A (46)authorized share capital 额定股本 reseu*5
A (47)available hours 可用小时 Pu/X_D-#Gi
A (48)avoidable costs 可避免成本 QY2/mtI
B (49)back-to-back loan 易币贷款 le60b@2G0
B (50)backflush accounting 倒退成本计算 M"# >?6{
B (51)bad debts 坏帐 gZ
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B (52)bad debts ratio 坏帐比率 q2 K@i*s
B (53)bank charges 银行手续费 C".nB12
B (54)bank overdraft 银行透支 [Q+8Ku
B (55)bank reconciliation 银行存款调节表 h0}r#L
B (56)bank statement 银行对账单 '-C%?*ku
B (57)bankruptcy 破产 *+|D8xp
B (58)basis of apportionment 分摊基础 Xq:jp+WSG
B (59)batch 批量 IxN0m7
B (60)batch costing 分批成本计算 WqQAt{W/<
B (61)beta factor B(市场)风险因素 IIrh|>d_7
B (62)bill 账单 GF4k
B (63)bill of exchange 汇票 E57:ap)/
B (64)bill of landing 提单 8
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B (65)bill of materials 用料预计单 2kMBe%
B (66)bill payable 应付票据 `! ~~Wf'
B (67)bill receivable 应收票据 pT3p!/pl3
B (68)bin card 存货记录卡 ]^aOYtKX
B (69)bonus 红利 B-'
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B (70)book-keeping 薄记 ab"6]%_
B (71)Boston classification 波士顿分类 *Iy5 V7`KU
B (72)breakeven chart 保本图 6&,n\EXF
B (73)breakeven point 保本点 T%0vifoQ_$
B (74)breaking-down time 复位时间 qyi5j0)W
B (75)budget 预算 ;k1\-
B (76)budget center 预算中心 MzUNk`T @
B (77)budget cost allowance 预算成本折让 ^na8d's:
B (78)budget manual 预算手册 MR4e.+#E
B (79)budget period 预算期间 2XoFmV),F
B (80)budgetary control 预算控制 :
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B (81)budgeted capacity 预算生产能力 }E[u" @}
B (82)burden 制造费用 abog\0
B (83)business center 经营中心 Iw@ou
B (84)business entity 营业个体 BpL7s
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B (85)business unit 经营单位 7oUecyoj
B (86)buy-out management 管理性购买产权 Y:o\qr!Y
B (87)by-product 副产品 U|tUX)9O
C (88)called-up share capital 催缴股本 ]M^k
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C (89)capacity 生产能力 4)- ?1?)
C (90)capacity ratios 生产能力比率 hG1\
C (91)capital 资本 GM]"
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C (92)capital assets pricing model资本资产计价模式 w5/`_m!
C (93)capital commitment 承诺资本 o>Fc.$ngZ
C (94)capital employed 已运用的资本 `Wc"Ix0
C (95)capital expenditure 资本支出 6( #fGH&[
C (96)capital expenditureauthorization 资本支出核准 _FpZc?=
C (97)capital expenditure control 资本支出控制 x?10^~R
C (98)capital expenditure proposal资本支出申请 ]0[Gc
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C (99)capital funding planning 资本基金筹集计划 FKYPk
FB
C (100)capital gain 资本收益 =f48[=
C (101)capital investment appraisal资本投资评估 `O5 Hzb(}
C (102)capital maintenance 资本保全 #eRrVjbo
C (103)capital resource planning 资本资源计划 QuB`}rfLf
C (104)capital surplus 资本盈余 5(9SIj^O
C (105)capital turnover 资本周转率 kSL7WQe?j
C (106)card 记录卡 *?? !~RE
C (107)cash 现金 kmNa),`{s
C (108)cash account 现金账户 4KbOyTQ
C (109)cash book 现金账薄 g5",jTn#
C (110)cash cow 金牛产品 y4N8B:j%
C (111)cash flow 现金流量 nK!yu?mS
C (112)cash discounted 现金贴现 31VDlcnE
C (113)cash flow budget 现金流量预算 rC !!X
C (114)cash flow statement 现金流量表 /#<R
C (115)cash ledger 现金分类账 +qPpPjG;
C (116)cash limit 现金限额 qS8p )pw
C (117)CCA 现时成本会计 ig-V^P
C (118)center 中心 \@\r`=WgB
C (119)changeover time 变更时间 k4n4BL
C (120)chartered entity 特许经济个体 Gy;>.:n
C (121)cheque 支票 &*Sgyk
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C (122)cheque register 支票登记薄 9+i rf^D`O
C (123)coin analysis 零钱分类 kdgU1T@y.
C (124)classification 分类 VL =
1 9[
C (125)clock card 工时卡 ]VKM3[
C (126)code 代码 , 0hk)Vvr3
C (127)commitment accounting 承诺确认会计 QD8.C=2R
C (128)common cost 共同成本 |_6V+/?"?`
C (129)company limited byguarantee 有限担保责任公司 95XQ?%
C (130)company limited shares 股份有限公司 o"kVA;5<G
C (131)competitive position 竞争能力状况 {th=MldJ?
C (132)concept 概念 3p+V~n.+
C (133)conglomerate 跨行业企业 Os90fR
C (134)consistency concept 一致性概念 v[7iWBqJ
C (135)consolidated accounts 合并报表 XBr-UjQ
C (136)consolidation accounting 合并会计 I ~U1vtgp
C (137)consortium 财团 R^p'gQc$
C (138)contingency plan 应急计划 v3*y43
C (139)contingent liabilities 或有负债 OfE>8*RI4
C (140)continuous operation 连续生产 mBwM=LAZ
C (141)contra 抵消 dCb7sqJ%
C (142)contract cost 合同成本 4 ZUTF3
C (143)contract costing 合同成本计算 ]NEr]sc-"F
C (144)contribution 贡献毛益 e7_.Xr~[
C (145)contribution centre 贡献中心 -n:~m
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C (146)contribution chart 贡献图
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +UM%6Z=+
C (148)contribution to salesration 贡献毛益对销售比率 +!~"ooQZh
C (149)control 控制 Tqf:G4!
C (150)control account 控制帐户 #NyfE|MKBC
C (151)control limits 控制限度 **G5fS.^W
C (152)controllability concept 可控制概念 !=3Ce3-
C (153)controllable cost 可控制成本 sQ}E4Iq1#S
C (154)conversion cost 加工成本 SzTa[tJ+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &E?TR
A# E
C (156)corporate appraisal 公司评估 BNw};.lO
C (157)corporate planning 公司计划 ufF>I
C (158)corporate social reporting 公司社会报告 4@mK:v%
C (159)corporation 股份公司 R/WbcQ)
C (160)cost 成本 ke)}JU^"
C (161)cost account 成本帐户 c98^~vR]]
C (162)cost accounting 成本会计 C>:,\=y%
C (163)cost accounting manual 成本手册 Q M) ob
C (164)cost accounts calendar 成本报表的日历时间 Oxp!G7qfo
C (165)cost adjustment 成本调整 cr`NHl/XF
C (166)cost allocation 成本分配 @ *<`*W
C (167)cost apportionment 成本分摊 X
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C (168)cost attribution 成本归属 eY V Jk7
C (169)cost audit 成本审计 &} rmDx
C (170)cost behaviour 成本性态 1a]P+-@u[
C (171)cost benefit analysis 成本效益分析 F,XJGD*
C (172)cost center 成本中心 q{.~=~
C (173)cost driver 成本动因