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注会《审计》英语常用词汇 A+&Va\|x
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1.audit 审计 #^Y-*vf2
2.attestation 鉴证 l71\II
3.credibility 可信赖程度 LA5rr}<K
4.audit of financial statements 财务报表审计 G#>X~qk()
5.agreed-upon procedures 执行商定程序 t~`Ef
6.high levels of assurance 高水平保证 iV=#'yY
7.compilation 编制 @hv]
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8.reliability 可靠性 m? hX=
9.relevance 相关性 DT
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10.professional skepticism 职业谨慎 d=XhOC$
11.objectivity 客观性 6dp~19T^
12. professional competence 专业胜任能力 u
p?8Pq*
13.Senior/CPA-in-charge 项目经理 usip>y
14.audit engagement letter 业务约定书 Sl#XJ0 g
15.recurring audit 连续审计 }, H,ky
16.the client 委托人 w,7
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17.change CPA 更换注册会计师 +tF,E^
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 {3>^nMv@e
20.the preceding CPA前任注册会计师 s zg1.&
21.issue the audit report 出具审计报告 /k,p]/e
22.expert 专家 VTdZ&%@
23.the board of directors 董事会 Z8W<RiR
24.knowledge of the entity‘ s business 了解被审计单位情况 HT'dft #
25.assess material misstatement risks评估重大错报风险 i%iU_`
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 RVe3@|9(G
27.a general knowledge of —— 初步了解―――的情况 [+GG Wo
28.a more knowledge of—— 进一步了解的情况 QX4I+x~oo\
29.the prior year‘s working papers 以前年度工作底稿 ^B/{
30.minutes of meeting 会议纪要 w_ m
31.business risks 经营风险 |(N4x(xl
32.appropriateness 适当性 4^5s\f B
33.accounting estimate 会计估计 =}[V69a
34.management representations 管理层声明
tg:x}n
35.going concern assumption 持续经营假设 K+Qg=vGY
36.audit plan 审计计划 C-7.Sa
37.significant audit areas 重点审计领域 2iu;7/
38.error 错误 T&%>/7I>
39.fraud舞弊 Y!H"LI
40.modified or additional procedures 修改或追加审计程序 |v+b?@
41.misappropriation of assets 侵占资产 ?
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42.transactions without substance 虚假交易 sfLBi~*j
43.unusual pressures 异常压力 ~kL":C>2
44.the suspected noncompliance 涉嫌存在违法行为 |@+
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45.materialiy 重要性 V2*b f`/V
46.exceed the materiality level 超过重要性水平 _Z%C{~,7)x
47.approach the materiality level 接近重要性水平 8K qv)FjB
48.an acceptably low level 可接受水平 *\>7@r[%5
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 l\eq/yg_
50.misstatements or omissions 错报或漏报 zy.Ok 49
51.aggregate 总计 "^\ 4xI
52.subsequent events 期后事项 ,SBL~JJ
53.adjust the financial statements 调整财务报表 p`It=16trT
54.perform additional audit procedures 实施追加的审计程序 I;7VX5X
55.audit risk 审计风险 n\QG-?%Pi
56.detection risk 检查风险 7]Z*]GRX
57.inappropriate audit opinion 不适当的审计意见 q+z,{K
58.material misstatement 重大的错报 pq@ad\8
59.tolerable misstatement 可容忍错报 Cpr}*A
60.the acceptable level of detection risk 可接受的检查风险 h)w<{/p(
61.assessed level of material misstatement risk 重大错报风险的评估水平 #f[yp=uI:
62.simall business 小规模企业 y ^YrGz.
63.accounting system 会计系统 w/R^Vwq
64.test of control 控制测试 C][`Dk\D{
65.walk-through test 穿行测试 FKaY w
66.communication 沟通 IL<5Suz:
67.flow chart 流程图 nQ mkDPjU
68.reperformance of internal control 重新执行 <J- aq;p
69.audit evidence 审计证据 =I?p(MqW
70.substantive procedures 实质性程序 6>l-jTM
71.assertions 认定 ]fR
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72.esistence 存在 q+N}AKawB
73.occurrence 发生 i"-j:b:c<
74.completeness 完整性 d{0>R{uac
75.rights and obligations 权利和义务 4m~\S)ad
76.valuation and allocation 计价和分摊 "k+QDQ3=
77.cutoff 截止 8!1o,=I$
78.accuracy 准确性 5K8\hoW{
79.classification 分类 ]xuq2MU,l
80.inspection 检查 Y}0 - &
81.supervision of counting 监盘 X%;,r
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82.observation 观察 UZ
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83.confirmation 函证 Z*JZUbo-Q
84.computation 计算 '+`CwB2
85.analytical procedures 分析程序 Dj[D|%9a
86.vouch 核对 zFOX%q
87.trace 追查 bo]k9FC
88.audit sampling 审计抽样 7n#0eska,
89.error 误差 qoEOM%dAqV
90.expected error 预期误差 Bq'hk<ns[
91.population 总体 Blu^\:?#z-
92.sampling risk 抽样风险 LG;xZQx'
93.non- sampling risk 非抽样风险 BKN]DxJ6
94.sampling unit 抽样单位 1aSuRa
95.statistical sampling 统计抽样 #ujcT%1G
96.tolerable error 可容忍误差 fz:F*zT1
97.the risk of under reliance 信赖不足风险 ek.L(n,J|
98.the risk of over reliance 信赖过度风险 1 }:k w
99.the risk of incorrect rejection 误拒风险 sO6+L
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100. the risk of incorrect acceptance 误受风险 0\.y0
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101.working trial balance 试算平衡表 py)V7*CgH
102.index and cross-referencing 索引和交叉索引 A
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103.cash receipt 现金收入 ZV&=B%J bs
104.cash disbursement 现金支出 1y>P<[
105.bank statement 银行对账单 +^`c"qJo
106.bank reconciliation 银行存款余额调节表 !I:6L7HdwB
107.balance sheet date 资产负债表日 ym-212wl
108.net realizable value 可变现净值 gp;(M~we
109.storeroom 仓库 3wD6,x-e
110.sale invoice 销售发票 x*(pr5k
111.price list 价目表 +W-sb5)
112.positive confirmation request 积极式询证函 F> ..eK
113.negative confirmation request 消极式询证函 Ff|?<\x0}A
114.purchase requisition 请购单 eGZIdv1
115.receiving report 验收报告 S
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116.gross margin 毛利 Q5baY\"9^
117.manufacturing overhead 制造费用 No j6Ina
118.material requisition 领料单 xJ,V!N
119.inventory-taking 存货盘点 V<+d o|@F
120.bond certificate 债券 1&wLNZXH
121.stock certificate 股票
16xM?P
122.audit report 审计报告 ^m?h .
123.entity 被审计单位 ^8B#-9Ph b
124.addressee of the audit report 审计报告的收件人 O(CUwk
125.unqualified opinion 无保留意见 @aI`ru+a
126.qualified opinion 保留意见 `$Q
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127.disclaimer of opinion 无法表示意见 k4eV*e8
128.adverse opinion 否定意见 h}.0Ne
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A (1)ABC 作业基础成本计算 P oC*>R8
A (2)absorbed overhead 已吸收制造费用 i_ I`Y
A (3)absorption costing 吸收成本计算 XYf;72*
A (4)account 账户,报表 Ktg6 *L/
A (5)accounting postulate 会计假设 2g|+*.*`
A (6)accounting series release 会计公告文件 }[?X%=
A (7)accounting valuation 会计计价 D{\hPv
A (8)account sale 承销清单 ix
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A (9)accountability concept 经营责任概念 9CW .xX8
A (10)accountancy 会计职业 pl'n
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A (11)accountant 会计师 v"\Q/5p
A (12)accounting 会计 ^+!!:J|ra
A (13)agency cost 代理成本 vA"yy"B+ V
A (14)accounting bases 会计基础 (7&[!PS
A (15)accounting manual 会计手册 !c'a<{d@
A (16)accounting period 会计期间 'd'*4 )]k
A (17)accounting policies 会计方针 L/#^&*'B
A (18)accounting rate of return 会计报酬率 q=Q5s?sQc
A (19)accounting reference date 会计参照日 C {gYrz)
A (20)accounting reference period 会计参照期间 L~CwL
A (21)accrual concept 应计概念 R8?Xz5
A (22)accrual expenses 应计费用 rWAJL9M
A (23)acid test ration 速动比率(酸性测试比率) >4b-NS/}0
A (24)acquisition 购置 D<C ZhYJ
A (25)acquisition accounting 收购会计 [iB`- dE,
A (26)activity based accounting 作业基础成本计算 Qgf\gTF$r+
A (27)adjusting events 调整事项 T ^%$
A (28)administrative expenses 行政管理费 9Iy>oV
A (29)advice note 发货通知 gtqgf<mS
A (30)amortization 摊销 5 o'V}
A (31)analytical review 分析性检查 j8_WEjG
A (32)annual equivalent cost 年度等量成本法 x)5#*Q
A (33)annual report and accounts 年度报告和报表 Gd%KBb
A (34)appraisal cost 检验成本 FlgK:=Fmj
A (35)appropriation account 盈余分配账户 =; `+^
A (36)articles of association 公司章程细则 g;D
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A (37)assets 资产 h
1q ?kA
A (38)assets cover 资产保障 TlQu+w|
A (39)asset value per share 每股资产价值 1s"6
A (40)associated company 联营公司 #'_i6
A (41)attainable standard 可达标准 ":tQYo]d
;gP@d`s
A (42)attributable profit 可归属利润 h,LwC9
A (43)audit 审计 P0Z1cN}
A (44)audit report 审计报告 H3nx8R$j](
A (45)auditing standards 审计准则 OxZw;yD
A (46)authorized share capital 额定股本 @OV\raUO&V
A (47)available hours 可用小时 +Gg6h=u
A (48)avoidable costs 可避免成本 M\ B A+
B (49)back-to-back loan 易币贷款 :?O+EE
B (50)backflush accounting 倒退成本计算 g#2Q1t,~U
B (51)bad debts 坏帐 [f!sBJ!
B (52)bad debts ratio 坏帐比率 ]SA]{id+
B (53)bank charges 银行手续费 0 V}knR.l
B (54)bank overdraft 银行透支 A|Up>`QH
B (55)bank reconciliation 银行存款调节表 _
)b:F=4j
B (56)bank statement 银行对账单 PVC\&YF
B (57)bankruptcy 破产 Z^zUb
B (58)basis of apportionment 分摊基础 * _)xlpy
B (59)batch 批量 0hp*(, L
B (60)batch costing 分批成本计算 H<92tP4M
B (61)beta factor B(市场)风险因素 82O#Fe q
B (62)bill 账单 /=).)<&|R
B (63)bill of exchange 汇票 }'U"HHv
B (64)bill of landing 提单 %3M1zZY
B (65)bill of materials 用料预计单 0O5(\8jM
B (66)bill payable 应付票据 _3i
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B (67)bill receivable 应收票据 $<xa "aN!
B (68)bin card 存货记录卡 fo;Ftf0
B (69)bonus 红利 7^>UUdk(
B (70)book-keeping 薄记 *G"L]Nq#
B (71)Boston classification 波士顿分类 mI_ ?hl?Pv
B (72)breakeven chart 保本图 #T &z`
B (73)breakeven point 保本点 F@~zVu3'
B (74)breaking-down time 复位时间 38ChS.(
B (75)budget 预算 qq9fZZb
B (76)budget center 预算中心 |j3mI\ANF
B (77)budget cost allowance 预算成本折让 uQIa"u7
B (78)budget manual 预算手册 (,z0
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B (79)budget period 预算期间 y9kydu# q
B (80)budgetary control 预算控制 ?fr -5&,
B (81)budgeted capacity 预算生产能力 Ou/JN+2A
B (82)burden 制造费用 ~M7
J{hK
B (83)business center 经营中心 X458%)G!(K
B (84)business entity 营业个体 T1sb6CT
B (85)business unit 经营单位 >1 {V
B (86)buy-out management 管理性购买产权 ~"6/OJA
B (87)by-product 副产品 vN'Y);$
C (88)called-up share capital 催缴股本 c'ExZ)RJ
C (89)capacity 生产能力 Y??8P
C (90)capacity ratios 生产能力比率 nK=-SQ
C (91)capital 资本 _1TSt%L
C (92)capital assets pricing model资本资产计价模式 @62QDlt;
C (93)capital commitment 承诺资本 g).k+
C (94)capital employed 已运用的资本 XaOq &7
C (95)capital expenditure 资本支出 gb:)t}|
C (96)capital expenditureauthorization 资本支出核准 cyu)YxT
C (97)capital expenditure control 资本支出控制 &.~Xl:lq
C (98)capital expenditure proposal资本支出申请 O%
?noW
C (99)capital funding planning 资本基金筹集计划 5:ca6H
C (100)capital gain 资本收益 7UM!<@9\
C (101)capital investment appraisal资本投资评估 o_C
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C (102)capital maintenance 资本保全 ozv:$>v@"
C (103)capital resource planning 资本资源计划 f7NK
0kuA
C (104)capital surplus 资本盈余 WB~
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C (105)capital turnover 资本周转率 0].*eM
C (106)card 记录卡 s"G;rcS}#
C (107)cash 现金 KFd !wZ@e
C (108)cash account 现金账户 0`y;[qAG[
C (109)cash book 现金账薄 $#E?`At{I
C (110)cash cow 金牛产品 $!F_K
C (111)cash flow 现金流量 rBG8.E36J
C (112)cash discounted 现金贴现 ,I# X[^/
C (113)cash flow budget 现金流量预算 2\
3}y(
C (114)cash flow statement 现金流量表 &a
D]_+b
C (115)cash ledger 现金分类账 nu|paA
C (116)cash limit 现金限额 gQHE2$i>
C (117)CCA 现时成本会计 @w:6m&KL9
C (118)center 中心 ~
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C (119)changeover time 变更时间 #SWL$Vm>
C (120)chartered entity 特许经济个体 aI @&x
C (121)cheque 支票 =<~/U?
C (122)cheque register 支票登记薄 N#<h/
C (123)coin analysis 零钱分类 aDr46TB`J
C (124)classification 分类 jn[%@zD }
C (125)clock card 工时卡 [;O 6)W
C (126)code 代码 +o&&5&H
R
C (127)commitment accounting 承诺确认会计 n$>E'oG2t
C (128)common cost 共同成本 O%:EPdoU
C (129)company limited byguarantee 有限担保责任公司 NKae~ 1b
C (130)company limited shares 股份有限公司 J*@(rb#G
C (131)competitive position 竞争能力状况 PP{2{
C (132)concept 概念
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C (133)conglomerate 跨行业企业 OFS` ?>
C (134)consistency concept 一致性概念 Mx&
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C (135)consolidated accounts 合并报表 %*4Gx +b
C (136)consolidation accounting 合并会计 tTa" JXG
C (137)consortium 财团
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C (138)contingency plan 应急计划 aBL+i
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C (139)contingent liabilities 或有负债 <3]Qrjl
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C (140)continuous operation 连续生产 ZUE?19GA
C (141)contra 抵消 NUB 3L
C (142)contract cost 合同成本 ZT@a2:&
C (143)contract costing 合同成本计算 ?9<byEO%M
C (144)contribution 贡献毛益 OW$?
6
C (145)contribution centre 贡献中心 >we/#C"x
C (146)contribution chart 贡献图 {UX[SAQ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 etbB;!6
C (148)contribution to salesration 贡献毛益对销售比率 9r@T
"$V#c
C (149)control 控制 E2f9J{Ki=
C (150)control account 控制帐户 ]A*v\Qy
C (151)control limits 控制限度 ep]tio_
C (152)controllability concept 可控制概念 Mq7d*Bgb
C (153)controllable cost 可控制成本 S].=gR0:
C (154)conversion cost 加工成本 pfCNFF*"
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 dL9QYIfP
C (156)corporate appraisal 公司评估 0Me*X
C (157)corporate planning 公司计划 Q<]~>cd^
C (158)corporate social reporting 公司社会报告 Y)%CxaO`
C (159)corporation 股份公司 |BysSJ
C (160)cost 成本 Rb_HD
C (161)cost account 成本帐户 "D V.%7*^
C (162)cost accounting 成本会计 3e)3t `
C (163)cost accounting manual 成本手册 4qw&G