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注会《审计》英语常用词汇 Z5oDj|&l}
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1.audit 审计 lb9?Uc@
2.attestation 鉴证 (Nz`w
3.credibility 可信赖程度 #wT6IU1
4.audit of financial statements 财务报表审计 V:j^!*
5.agreed-upon procedures 执行商定程序 55ec23m
6.high levels of assurance 高水平保证 6q'Q?Uw^
7.compilation 编制 ]=ApYg7!
8.reliability 可靠性 L ?;UcCB
9.relevance 相关性 R=a4zVQ
10.professional skepticism 职业谨慎 @,= pG
11.objectivity 客观性 Qp[
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12. professional competence 专业胜任能力 qov<@FvE0
13.Senior/CPA-in-charge 项目经理 zd8A
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-
14.audit engagement letter 业务约定书 wXp:XZ:]T
15.recurring audit 连续审计 ny+r>>3Td
16.the client 委托人 g i/k#3_m
17.change CPA 更换注册会计师 lr;ubBbT
18.the existing CPA 现任注册会计师 c\>I0HH;!
19.the successor CPA 后任注册会计师 "|J6*s
20.the preceding CPA前任注册会计师 12L`Gi
21.issue the audit report 出具审计报告 [G|
(E
22.expert 专家 3B%7SX
23.the board of directors 董事会 h4KMhr
24.knowledge of the entity‘ s business 了解被审计单位情况 \kUQe-:he
25.assess material misstatement risks评估重大错报风险 ><IWF#kUA
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 :+>7m
27.a general knowledge of —— 初步了解―――的情况 uUx7>algF
28.a more knowledge of—— 进一步了解的情况 1}c/l<d
29.the prior year‘s working papers 以前年度工作底稿 SD*q+Si,1U
30.minutes of meeting 会议纪要 aqk$4IG
31.business risks 经营风险 ud)WH|Z
32.appropriateness 适当性 *szs"mQ/
33.accounting estimate 会计估计 6RxI9{ry
34.management representations 管理层声明 *)B \M>
35.going concern assumption 持续经营假设 ]D5Maid+
36.audit plan 审计计划 =$bF[3D
37.significant audit areas 重点审计领域 #E=8kbD7
38.error 错误 Wz R)R9x]
39.fraud舞弊 "8ZV%%elp
40.modified or additional procedures 修改或追加审计程序 E <j=5|0t
41.misappropriation of assets 侵占资产 t 3N}):
42.transactions without substance 虚假交易 ami>Pp
43.unusual pressures 异常压力 ??B!UXi4R
44.the suspected noncompliance 涉嫌存在违法行为 ]smu~t0\
45.materialiy 重要性 ,KM%/;1Dm
46.exceed the materiality level 超过重要性水平 mT@Gf>}/A
47.approach the materiality level 接近重要性水平 D}}?{pe
48.an acceptably low level 可接受水平 gn/]1NNfR
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 6r
mx{Bt
50.misstatements or omissions 错报或漏报 r|ZB3L|7
51.aggregate 总计 qHe
H/e%`V
52.subsequent events 期后事项 1V[Zk
lS
53.adjust the financial statements 调整财务报表 G8w @C
54.perform additional audit procedures 实施追加的审计程序 60%fva
55.audit risk 审计风险 iNi1+sm
56.detection risk 检查风险 sl$y&C-
57.inappropriate audit opinion 不适当的审计意见 52#
*{q}
58.material misstatement 重大的错报 Rvf{u8W
59.tolerable misstatement 可容忍错报 _(gkYJ+MK
60.the acceptable level of detection risk 可接受的检查风险 6A5.n?B{
61.assessed level of material misstatement risk 重大错报风险的评估水平 ZHeue_~x4
62.simall business 小规模企业 S/pU|zV[
63.accounting system 会计系统 Mi(6HMA.SF
64.test of control 控制测试 B [YyA
65.walk-through test 穿行测试 x4g6Qze
66.communication 沟通 OA9P"*
67.flow chart 流程图 BHgs,
68.reperformance of internal control 重新执行 .Xf_U.h$*@
69.audit evidence 审计证据 +&
f_k@+
70.substantive procedures 实质性程序 kzUj)
71.assertions 认定 *wmkcifF;
72.esistence 存在 0)h.[O8@>
73.occurrence 发生 u:(=gj,~x
74.completeness 完整性 p}!)4EI=
75.rights and obligations 权利和义务 b0h\l#6
76.valuation and allocation 计价和分摊 @##}zku
77.cutoff 截止 x~Z7p)D_<
78.accuracy 准确性 6?US<<MQ
79.classification 分类 -b+)Dp~$p
80.inspection 检查 t'W6Fmwkx
81.supervision of counting 监盘 !E00I0W
-h
82.observation 观察 .^F&6'h1H
83.confirmation 函证 _O87[F1
84.computation 计算 ?XyrG1('
85.analytical procedures 分析程序 jM6$R1HX
86.vouch 核对 Ym]g0a
87.trace 追查 o8E<_rei
88.audit sampling 审计抽样 hF^JSCDz l
89.error 误差 s/~[/2[bnf
90.expected error 预期误差 LHOt(5VY
91.population 总体 <)O#Y76s
92.sampling risk 抽样风险 XZ$g~r
93.non- sampling risk 非抽样风险 tQ'R(H`
94.sampling unit 抽样单位 r:0RvWif
95.statistical sampling 统计抽样 / M]P&Zb |
96.tolerable error 可容忍误差 ^_G#JJ\@$
97.the risk of under reliance 信赖不足风险 :u=y7[I
98.the risk of over reliance 信赖过度风险 \?e2qu/ C
99.the risk of incorrect rejection 误拒风险 ';v2ld 9
100. the risk of incorrect acceptance 误受风险 GpXf).a@
101.working trial balance 试算平衡表 /#_[{lSr?
102.index and cross-referencing 索引和交叉索引 13 JG[,w
103.cash receipt 现金收入 5)k/4l '
104.cash disbursement 现金支出 3#udzC
105.bank statement 银行对账单 ^HP$r*
106.bank reconciliation 银行存款余额调节表 *CF80DJ
107.balance sheet date 资产负债表日 30Q77,Nsny
108.net realizable value 可变现净值
y}U'8*,
109.storeroom 仓库 ZZ!6O /M
110.sale invoice 销售发票 AoxORPp'
111.price list 价目表 ^
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112.positive confirmation request 积极式询证函 C$at9=(E6
113.negative confirmation request 消极式询证函 MB>4Y]rtU
114.purchase requisition 请购单 xK1w->[
115.receiving report 验收报告 ],R\oMYy|P
116.gross margin 毛利 pG*W>F
117.manufacturing overhead 制造费用 F)'_,.?0
118.material requisition 领料单 {~EsO1p
119.inventory-taking 存货盘点 G6Wa0Z
120.bond certificate 债券 V~o'L#a
121.stock certificate 股票 PDgZb
122.audit report 审计报告 4T)`%Oo<}
123.entity 被审计单位 c(3idO*R)
124.addressee of the audit report 审计报告的收件人 ep48 r>
125.unqualified opinion 无保留意见 9*n?V ;E
126.qualified opinion 保留意见 98zJ?NaD&
127.disclaimer of opinion 无法表示意见 NgxJz
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128.adverse opinion 否定意见 @1pfH\m
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A (1)ABC 作业基础成本计算 <Fl.W}?Q}
A (2)absorbed overhead 已吸收制造费用 Y3)*MqZlF
A (3)absorption costing 吸收成本计算 !]7L9TGn
A (4)account 账户,报表 @Y9tkJIt
A (5)accounting postulate 会计假设 5X]f}6kT
A (6)accounting series release 会计公告文件 brCL"g|}
A (7)accounting valuation 会计计价 mv*M2NuhT
A (8)account sale 承销清单 @2$Uk!
A (9)accountability concept 经营责任概念 a[!:`o1U
A (10)accountancy 会计职业 q8e] {sT'!
A (11)accountant 会计师 [Q8vS ;.
A (12)accounting 会计 NZ^hp\q
A (13)agency cost 代理成本 uAk
>VPuuZ
A (14)accounting bases 会计基础 `v/p4/
A (15)accounting manual 会计手册 *'n=L
B8R
A (16)accounting period 会计期间 yWH!
v]S
A (17)accounting policies 会计方针 6TQ[2%X'
A (18)accounting rate of return 会计报酬率 O6q5qA
A (19)accounting reference date 会计参照日 _t X1z^
A (20)accounting reference period 会计参照期间 Qq.Ja%Zq
A (21)accrual concept 应计概念 d.U"lP/)D
A (22)accrual expenses 应计费用 !.|A}8nK
A (23)acid test ration 速动比率(酸性测试比率) q(#,X~0
A (24)acquisition 购置 J]NMqiq
A (25)acquisition accounting 收购会计 _(@Vf=t
A (26)activity based accounting 作业基础成本计算 xWWVU}fd1
A (27)adjusting events 调整事项 =|
r%
lx
A (28)administrative expenses 行政管理费 lj*=bK
A (29)advice note 发货通知 WZbRR.TxO
A (30)amortization 摊销 j2hp*C'^
A (31)analytical review 分析性检查 ~
Bt>Y
A (32)annual equivalent cost 年度等量成本法 W>u$x=<T
A (33)annual report and accounts 年度报告和报表
7<5=fYbr
A (34)appraisal cost 检验成本 7zNfq.Ni~
A (35)appropriation account 盈余分配账户 BUBtK-n~"3
A (36)articles of association 公司章程细则 ,nniSG((3
A (37)assets 资产 E,A9+OKxJ
A (38)assets cover 资产保障 "t>H
B6^
A (39)asset value per share 每股资产价值 sg<c1
A (40)associated company 联营公司 BL\H@D
A (41)attainable standard 可达标准 1HRcEzA
j W-K
A (42)attributable profit 可归属利润 J@q!N;eh|
A (43)audit 审计 %LnG^L
A (44)audit report 审计报告 kh"APxQ79
A (45)auditing standards 审计准则 Sjmq\A88dc
A (46)authorized share capital 额定股本 xUB{{8B:L
A (47)available hours 可用小时 GRgpy
A (48)avoidable costs 可避免成本 7 z+Ngt' !
B (49)back-to-back loan 易币贷款
pf&SIG
B (50)backflush accounting 倒退成本计算 (6)X Fp&
B (51)bad debts 坏帐 q:,ck@-4
B (52)bad debts ratio 坏帐比率 e=",58
B (53)bank charges 银行手续费 *.-qbwOg
B (54)bank overdraft 银行透支 "!o|^nN,
B (55)bank reconciliation 银行存款调节表 qD}O_<_1ym
B (56)bank statement 银行对账单 cN:ek|r
B (57)bankruptcy 破产
g`H;~ w
B (58)basis of apportionment 分摊基础 O]9PYv=^
B (59)batch 批量 A^7}:[s20
B (60)batch costing 分批成本计算 vP
u{xy
B (61)beta factor B(市场)风险因素 ~=Fp0l)#
B (62)bill 账单 Q2t>E(S
B (63)bill of exchange 汇票 &WVRh=R
B (64)bill of landing 提单 tHH @[E+h
B (65)bill of materials 用料预计单 v*@R U
B (66)bill payable 应付票据 "A}2iI
B (67)bill receivable 应收票据 8-Z|$F"
B (68)bin card 存货记录卡 +tv"j;z
B (69)bonus 红利 9+frxD&pO
B (70)book-keeping 薄记 ZX40-6#O
B (71)Boston classification 波士顿分类 4~0@(3
B (72)breakeven chart 保本图 /|[%~`?BM
B (73)breakeven point 保本点 )m10IyUAY
B (74)breaking-down time 复位时间 k=
.pcDX
B (75)budget 预算 N6/;p]|
B (76)budget center 预算中心 SrvC34<7
B (77)budget cost allowance 预算成本折让 f_r4*#&v
B (78)budget manual 预算手册 X}]g;|~SN
B (79)budget period 预算期间 g;</ |Z
B (80)budgetary control 预算控制 ~" U^N:I"
B (81)budgeted capacity 预算生产能力 ' "o2;J)7
B (82)burden 制造费用 BHIC6i%
B (83)business center 经营中心 |\h<!xR
B (84)business entity 营业个体 22v=
A6 =
B (85)business unit 经营单位 W&9X <c*
B (86)buy-out management 管理性购买产权 FmtV[C#
B (87)by-product 副产品 PWN$x`h g[
C (88)called-up share capital 催缴股本 2!6-+]tC
C (89)capacity 生产能力 \7tJ)[0aF
C (90)capacity ratios 生产能力比率 @D=i|f
C (91)capital 资本 ?~rz'Pu~
C (92)capital assets pricing model资本资产计价模式 :stA]JB#
w
C (93)capital commitment 承诺资本 axiP~t2
C (94)capital employed 已运用的资本 T |h'"3'
C (95)capital expenditure 资本支出 \yA*)X+
C (96)capital expenditureauthorization 资本支出核准 ?lQ-HO Aw
C (97)capital expenditure control 资本支出控制 )gKX+'
C (98)capital expenditure proposal资本支出申请 u~j&g
C (99)capital funding planning 资本基金筹集计划 Ve|=<7%%S
C (100)capital gain 资本收益 "v5jYz5M
C (101)capital investment appraisal资本投资评估 P&9&/0r=_
C (102)capital maintenance 资本保全 =_9grF-
C (103)capital resource planning 资本资源计划 6kHb*L Je
C (104)capital surplus 资本盈余 @"BkLF
C (105)capital turnover 资本周转率 jR mo9Bb2
C (106)card 记录卡 [|oOP$u
C (107)cash 现金 ~
#9(Q
C (108)cash account 现金账户 -jL10~/
C (109)cash book 现金账薄
4j-%I7
C (110)cash cow 金牛产品 `:;fc
C (111)cash flow 现金流量 U
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C (112)cash discounted 现金贴现 HT=-mwa_]
C (113)cash flow budget 现金流量预算 sGFC?1r?\
C (114)cash flow statement 现金流量表 >`Zw0S
C (115)cash ledger 现金分类账 ?wbf)fbq
C (116)cash limit 现金限额 WRfhxl
C (117)CCA 现时成本会计 +p_>fO
C (118)center 中心 g7<u eF
C (119)changeover time 变更时间 C;oT0(
C (120)chartered entity 特许经济个体 g,""j`
C (121)cheque 支票 Nd61ns(N
C (122)cheque register 支票登记薄 y>_*}>2 ,O
C (123)coin analysis 零钱分类 {x/)S*:Z
C (124)classification 分类 Id40yER
C (125)clock card 工时卡 qgZN&7Nn:
C (126)code 代码 QB#rf='
C (127)commitment accounting 承诺确认会计 SOo}}a0
C (128)common cost 共同成本 }|(v0]
C (129)company limited byguarantee 有限担保责任公司 XXZ <r
C (130)company limited shares 股份有限公司 E3,Nc`'m9
C (131)competitive position 竞争能力状况 szU_,.\
C (132)concept 概念 "gGv>]3
C (133)conglomerate 跨行业企业 ""u>5f
C (134)consistency concept 一致性概念 J:Ncy}AO
C (135)consolidated accounts 合并报表 7q|51rZz
C (136)consolidation accounting 合并会计 Q
a8;MxK`
C (137)consortium 财团 CxJkT
2
C (138)contingency plan 应急计划 wA7^
C (139)contingent liabilities 或有负债 .3<
sv
C (140)continuous operation 连续生产 Y SD|#0
C (141)contra 抵消 CWS&f
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C (142)contract cost 合同成本 -@yu 9=DT
C (143)contract costing 合同成本计算 ,)7y?*D}
C (144)contribution 贡献毛益 dSw%Qv*y
C (145)contribution centre 贡献中心 qB44;!(
C (146)contribution chart 贡献图 N2Q%/}+,
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 x*2I]4
C (148)contribution to salesration 贡献毛益对销售比率 ^h\Y.
C (149)control 控制 ':LV"c4t
C (150)control account 控制帐户 ;$$.L
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C (151)control limits 控制限度 x4nmDEpa
C (152)controllability concept 可控制概念 U
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C (153)controllable cost 可控制成本 %P tdFz$
C (154)conversion cost 加工成本 !Au 9C
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 mnS
F=l;;
C (156)corporate appraisal 公司评估 |\_d^U&`
C (157)corporate planning 公司计划 3X
A8\Mg
C (158)corporate social reporting 公司社会报告 ,CA3Q.y>|
C (159)corporation 股份公司 a.!|A(zw
C (160)cost 成本 %q)*8
C (161)cost account 成本帐户 Z/w "zCd
C (162)cost accounting 成本会计 |>L|7>J{<d
C (163)cost accounting manual 成本手册 GtSvb6UNn
C (164)cost accounts calendar 成本报表的日历时间 {m2lVzK
C (165)cost adjustment 成本调整 F1UTj"<e
C (166)cost allocation 成本分配 STY\c5
C (167)cost apportionment 成本分摊 I-?Dil3
C (168)cost attribution 成本归属 >@wyiBU
C (169)cost audit 成本审计 B2DWSp-8*
C (170)cost behaviour 成本性态 VwxLElV
C (171)cost benefit analysis 成本效益分析 Eggdj+
C (172)cost center 成本中心 6e.?L
C (173)cost driver 成本动因