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注会《审计》英语常用词汇 SY}iU@xo
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1.audit 审计 ^D0BGC&&
2.attestation 鉴证 NX*9nwp^
3.credibility 可信赖程度 R.)U<`| |
4.audit of financial statements 财务报表审计 ljrA^P,>P
5.agreed-upon procedures 执行商定程序 7#R&
OQ
6.high levels of assurance 高水平保证 |V|)cPQ
7.compilation 编制 *X^__PS]
8.reliability 可靠性 %KmB>9
9.relevance 相关性 5B<G;if,
10.professional skepticism 职业谨慎 6)eU &5z1?
11.objectivity 客观性 pPG@_9qf
12. professional competence 专业胜任能力 +C)auzY7N
13.Senior/CPA-in-charge 项目经理 PHa#;6!5
14.audit engagement letter 业务约定书 V8xv@G{;
15.recurring audit 连续审计 6YZ&>`a^
16.the client 委托人 N2_ =^s7
17.change CPA 更换注册会计师 :l>T~&/98
18.the existing CPA 现任注册会计师 7=ZB;(`L1
19.the successor CPA 后任注册会计师 dMwVgc:
20.the preceding CPA前任注册会计师 'ga1SbA]
21.issue the audit report 出具审计报告 DOWUnJ;5
22.expert 专家 ;6 1m
23.the board of directors 董事会 >gr6H1
24.knowledge of the entity‘ s business 了解被审计单位情况 vN7ihe[C
25.assess material misstatement risks评估重大错报风险 ^~5tntb.
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 Iq\sf-1E
27.a general knowledge of —— 初步了解―――的情况 K (plzQ3
28.a more knowledge of—— 进一步了解的情况 5Wi5`8m
29.the prior year‘s working papers 以前年度工作底稿 Hf
%;FaJ=
30.minutes of meeting 会议纪要 {Pg7IYjH
31.business risks 经营风险 Z3R..vy8
32.appropriateness 适当性 5hp b=2
33.accounting estimate 会计估计
Te>7I
34.management representations 管理层声明 kx1-.~)p(z
35.going concern assumption 持续经营假设 j86s[Dty
36.audit plan 审计计划 m`9)DsR
N
37.significant audit areas 重点审计领域 @/JGC%!
38.error 错误 .@APxeU
39.fraud舞弊 3MjMN %{P
40.modified or additional procedures 修改或追加审计程序 2uWzcy ?F
41.misappropriation of assets 侵占资产 hpXu3o7e
42.transactions without substance 虚假交易 US7hK Nm.
43.unusual pressures 异常压力 -JZl?hY(
44.the suspected noncompliance 涉嫌存在违法行为 Ok
6Y'P
45.materialiy 重要性 y::;e#.
46.exceed the materiality level 超过重要性水平
SQ5*?u\
47.approach the materiality level 接近重要性水平 xm YA/wt8
48.an acceptably low level 可接受水平 u 3,b,p
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 (p14{
50.misstatements or omissions 错报或漏报 %e%nsj6
51.aggregate 总计 =WEfo;
52.subsequent events 期后事项 &,&+/Sr11
53.adjust the financial statements 调整财务报表 s !8]CV>
54.perform additional audit procedures 实施追加的审计程序 6w}:w?=6
55.audit risk 审计风险 v!F(DP.)Z
56.detection risk 检查风险 r 'j
VF'w
57.inappropriate audit opinion 不适当的审计意见 G)4 3Y!
58.material misstatement 重大的错报 5Cy)#Z
{
59.tolerable misstatement 可容忍错报 l
GLZIp
60.the acceptable level of detection risk 可接受的检查风险 E7_^RWG
61.assessed level of material misstatement risk 重大错报风险的评估水平 FcW ?([l
62.simall business 小规模企业 {.,OPR"\
63.accounting system 会计系统 ?o.G@-
64.test of control 控制测试 9$DVG/
65.walk-through test 穿行测试 +Kq>r|;
66.communication 沟通 V7[qf "
67.flow chart 流程图 C#I),LE|d{
68.reperformance of internal control 重新执行 (tq)64XVz
69.audit evidence 审计证据 Y,(eu*Za
70.substantive procedures 实质性程序 aYj3a;EmU
71.assertions 认定 c>UITM=!I
72.esistence 存在 ',!#?aGV
73.occurrence 发生 ~4`wfOvO
74.completeness 完整性 )%tf,3
75.rights and obligations 权利和义务 @ ~sp:l
76.valuation and allocation 计价和分摊 u8<=FV3
77.cutoff 截止 <01B\t7
78.accuracy 准确性 XbH X,W$h
79.classification 分类 OC>" +
80.inspection 检查 >leOyBEAR
81.supervision of counting 监盘 IeU.T@ $
82.observation 观察 iuHG9 #n
83.confirmation 函证 MJg^
QVM
84.computation 计算 Xj-3C[8@
85.analytical procedures 分析程序 2#!$f_
86.vouch 核对 D\`$
87.trace 追查 gN]`$==c[
88.audit sampling 审计抽样 T]vD ,I+
89.error 误差 i5n'f6C
90.expected error 预期误差 kDv)g
91.population 总体 !X.N$0
92.sampling risk 抽样风险 -%N (X8
93.non- sampling risk 非抽样风险 u\E.H5u27
94.sampling unit 抽样单位 cn\_;TYiJ
95.statistical sampling 统计抽样 KcU,RTE
96.tolerable error 可容忍误差 8%|x)
97.the risk of under reliance 信赖不足风险 !J71[4t
98.the risk of over reliance 信赖过度风险 2)8lJXM$L
99.the risk of incorrect rejection 误拒风险 u51/B:+
100. the risk of incorrect acceptance 误受风险 WWe.1A,
101.working trial balance 试算平衡表 *"4<&F
S
102.index and cross-referencing 索引和交叉索引 uVO9r-O8p
103.cash receipt 现金收入 b]Y,& 8}[+
104.cash disbursement 现金支出 iK#{#ebAoW
105.bank statement 银行对账单 -Qgfo|po
106.bank reconciliation 银行存款余额调节表
Fu`g)#Z
107.balance sheet date 资产负债表日 ;d
WqMnV
108.net realizable value 可变现净值 53T2w,?
109.storeroom 仓库 *m"mt
110.sale invoice 销售发票 [)Ge^yI7
111.price list 价目表 ;4_n:XUgo;
112.positive confirmation request 积极式询证函 14&EdTG.
113.negative confirmation request 消极式询证函 f@}( <#
114.purchase requisition 请购单 @E)XT\;3
115.receiving report 验收报告 ?SAi tQ3
116.gross margin 毛利 @fK`l@K
117.manufacturing overhead 制造费用 {e@1,19
118.material requisition 领料单 *=
71/&B
119.inventory-taking 存货盘点 kU
Flp
120.bond certificate 债券 oD 8-I^
121.stock certificate 股票 /Yh([P>
122.audit report 审计报告 kp$ILZ
123.entity 被审计单位 [V f|4xcD
124.addressee of the audit report 审计报告的收件人 Q d./G5CC
125.unqualified opinion 无保留意见 bk?\=4B:E
126.qualified opinion 保留意见 btYPp0o~
127.disclaimer of opinion 无法表示意见 3edAI&a5
128.adverse opinion 否定意见 %G@aZWk
Sa
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A (1)ABC 作业基础成本计算 r%#qbsN
A (2)absorbed overhead 已吸收制造费用 F,zJdJ
A (3)absorption costing 吸收成本计算 !eq]V9
A (4)account 账户,报表 L~$RF {$
A (5)accounting postulate 会计假设 + ND9###
A (6)accounting series release 会计公告文件 3q>"#+R.t
A (7)accounting valuation 会计计价 q-Qws0\v.
A (8)account sale 承销清单 bDo'hDmW
A (9)accountability concept 经营责任概念 OS
6 )`
A (10)accountancy 会计职业 \\qg2yI
A (11)accountant 会计师 }:mI6zsNj
A (12)accounting 会计 5Z[D(z
A (13)agency cost 代理成本 E)P1`X
A (14)accounting bases 会计基础 U)!AH^{32
A (15)accounting manual 会计手册 cTnbI4S;
A (16)accounting period 会计期间 _~kcr5
A (17)accounting policies 会计方针
#J!?
:(m:
A (18)accounting rate of return 会计报酬率 GN<I|mGLJK
A (19)accounting reference date 会计参照日 0o]K6b
A (20)accounting reference period 会计参照期间 r Lh
h
A (21)accrual concept 应计概念 Cg
Sdyg@
A (22)accrual expenses 应计费用 $ZU(bEUOG
A (23)acid test ration 速动比率(酸性测试比率) W24bO|>D
A (24)acquisition 购置 =/;_7|ssd
A (25)acquisition accounting 收购会计 "v1(f| a
A (26)activity based accounting 作业基础成本计算 :tqjm:
A (27)adjusting events 调整事项 l)8 V:MK
A (28)administrative expenses 行政管理费 >DRs(~|V#
A (29)advice note 发货通知 +7^Ul6BB#K
A (30)amortization 摊销 L@Z
&v'A
A (31)analytical review 分析性检查 7|-xM>L$A
A (32)annual equivalent cost 年度等量成本法 ["}A#cO652
A (33)annual report and accounts 年度报告和报表 I/aAx.q
A (34)appraisal cost 检验成本 bwJi[xF
A (35)appropriation account 盈余分配账户 DR /)hAE
A (36)articles of association 公司章程细则 |DW'RopM
A (37)assets 资产 >{S $0D
A (38)assets cover 资产保障 q UnFEg
A (39)asset value per share 每股资产价值 A 5 X+Z
A (40)associated company 联营公司 v~\ 45eEA
A (41)attainable standard 可达标准 (UZ*36@PJx
L\ %_<2
A (42)attributable profit 可归属利润 J[H?nX9
A (43)audit 审计 C=IH#E=
A (44)audit report 审计报告 ,#T3OA!c**
A (45)auditing standards 审计准则 uKy *N*}
A (46)authorized share capital 额定股本 %SGO"*_
A (47)available hours 可用小时 PHvjsA%"
A (48)avoidable costs 可避免成本 {*<C!Qg
B (49)back-to-back loan 易币贷款 <k](s
B (50)backflush accounting 倒退成本计算 3ms/v:\
B (51)bad debts 坏帐 _6!/}Fm
B (52)bad debts ratio 坏帐比率 Wu( 8G
B (53)bank charges 银行手续费 $O'2oeM
B (54)bank overdraft 银行透支 Y:,R7EO{!
B (55)bank reconciliation 银行存款调节表 0J
NOFX
B (56)bank statement 银行对账单 fWyDWU
B (57)bankruptcy 破产 w<Cmzkf
B (58)basis of apportionment 分摊基础 NE3wui1 V
B (59)batch 批量
prN(V1O
B (60)batch costing 分批成本计算 C|\^uR0
B (61)beta factor B(市场)风险因素 1H=wl=K
B (62)bill 账单 rfRo*u2"
B (63)bill of exchange 汇票 cJEz>Z6[
B (64)bill of landing 提单 J'yN' 0
B (65)bill of materials 用料预计单 ]7kGHIJ|
B (66)bill payable 应付票据 >iH).:j
B (67)bill receivable 应收票据 GB?#1|,
B (68)bin card 存货记录卡 TRLeZ0EC
B (69)bonus 红利 d7J[.^\
B (70)book-keeping 薄记 cqY.^f.
B (71)Boston classification 波士顿分类 O'-Zn]@.]
B (72)breakeven chart 保本图 S7ehk
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B (73)breakeven point 保本点 M/a/H=J
B (74)breaking-down time 复位时间 =t$mbI
B (75)budget 预算 4 Qel;
B (76)budget center 预算中心 x7Rq|NQ
B (77)budget cost allowance 预算成本折让 Kxc$wN<
B (78)budget manual 预算手册 \'+{X(]
B (79)budget period 预算期间 gAA
%x7
B (80)budgetary control 预算控制 ; axaZV
B (81)budgeted capacity 预算生产能力 >zg8xA1zL
B (82)burden 制造费用 ] ZGvRA&
B (83)business center 经营中心 9/daRq$
B (84)business entity 营业个体 #IaBl?}r^
B (85)business unit 经营单位 yp{F8V 8
B (86)buy-out management 管理性购买产权 s.;KVy,=Bu
B (87)by-product 副产品 cm@ oun
C (88)called-up share capital 催缴股本 'Z2N{65
C (89)capacity 生产能力 1mn$Rh&dO
C (90)capacity ratios 生产能力比率 V\K
m% vP
C (91)capital 资本 (U'7Fc
C (92)capital assets pricing model资本资产计价模式 Da8$Is;n
C (93)capital commitment 承诺资本 Z#Zzi5<
C (94)capital employed 已运用的资本 V> a3V'
C (95)capital expenditure 资本支出 <]Pix)
C (96)capital expenditureauthorization 资本支出核准 wGzXp5
dl
C (97)capital expenditure control 资本支出控制 }'V'Y[
C (98)capital expenditure proposal资本支出申请 ).+xcv
C (99)capital funding planning 资本基金筹集计划 &lh_-@Xz
C (100)capital gain 资本收益 _c9
WWp?
C (101)capital investment appraisal资本投资评估 J4Z<Yt/
C (102)capital maintenance 资本保全 O3C)N
I\i
C (103)capital resource planning 资本资源计划 a&s"#j
C (104)capital surplus 资本盈余 Fm$n@RbX
C (105)capital turnover 资本周转率 H]i+o6
C (106)card 记录卡 ;/";d]j
C (107)cash 现金 +?j?|G
C (108)cash account 现金账户 ?%dCU~ z
C (109)cash book 现金账薄 S?nNZW\6[
C (110)cash cow 金牛产品 Z|:_c
C (111)cash flow 现金流量 m{lRFKx>s
C (112)cash discounted 现金贴现 )|Vg/S
C (113)cash flow budget 现金流量预算 8?j&{G
C (114)cash flow statement 现金流量表 0$"Q&5Y
C (115)cash ledger 现金分类账 Sa[EnC
C (116)cash limit 现金限额 j |'#5H`
C (117)CCA 现时成本会计 7o965h
C (118)center 中心 R5NRCI
C (119)changeover time 变更时间 >|_gT%]5
C (120)chartered entity 特许经济个体 Xw*%3'
C (121)cheque 支票 1RI #kti-"
C (122)cheque register 支票登记薄 a(x.{}uG,
C (123)coin analysis 零钱分类 _yxe2[TD
C (124)classification 分类 +2V%'{:
C (125)clock card 工时卡 1(:b{Bl
C (126)code 代码 dWW-tHv#
C (127)commitment accounting 承诺确认会计 "lU]tIpCu
C (128)common cost 共同成本 r\l3_t
C (129)company limited byguarantee 有限担保责任公司 dEQReD
C (130)company limited shares 股份有限公司 7dufY
} }
C (131)competitive position 竞争能力状况 gQ
I(=in
C (132)concept 概念 0{"dI;b%
C (133)conglomerate 跨行业企业 Y uw
E 0
C (134)consistency concept 一致性概念 c69U1
C (135)consolidated accounts 合并报表 NWQPOq#
C (136)consolidation accounting 合并会计 *C3uMiz
C (137)consortium 财团 n~"g'Y
C (138)contingency plan 应急计划 [NCXn>Z
C (139)contingent liabilities 或有负债 =0PNHO\gl
C (140)continuous operation 连续生产 Lem\UD$D`
C (141)contra 抵消 ,);=
(r9
C (142)contract cost 合同成本 (5Z8zNH`3
C (143)contract costing 合同成本计算 _o &,
C (144)contribution 贡献毛益 EBj,pk5M
C (145)contribution centre 贡献中心 33{;[/4
C (146)contribution chart 贡献图 YoV^xl6g
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 B7Ki@)
C (148)contribution to salesration 贡献毛益对销售比率 LM"W)S
C (149)control 控制 @o4z3Q@
C (150)control account 控制帐户 q19k<BqR
C (151)control limits 控制限度 FhY{;-W(T
C (152)controllability concept 可控制概念 @sB}q 6>
C (153)controllable cost 可控制成本 xP{H
jONu
C (154)conversion cost 加工成本 ~zE 1'
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Q8;x9o@
p
C (156)corporate appraisal 公司评估 d5w_[=9U
C (157)corporate planning 公司计划 d
$"G1u~%
C (158)corporate social reporting 公司社会报告 ;I!+lx3[
C (159)corporation 股份公司 ="5k\1W1M
C (160)cost 成本 a2cx
C (161)cost account 成本帐户 SQdzEF
C (162)cost accounting 成本会计 5(iSOsb
C (163)cost accounting manual 成本手册 +X* F<6mZ
C (164)cost accounts calendar 成本报表的日历时间 E(aX4^]g
C (165)cost adjustment 成本调整 ;e#>n!<u
C (166)cost allocation 成本分配 xE G+%Uk{
C (167)cost apportionment 成本分摊 YiIddQ
C (168)cost attribution 成本归属 XJ
f+Eh
C (169)cost audit 成本审计 v{mv*`~nA\
C (170)cost behaviour 成本性态 Q-!
i$#-
C (171)cost benefit analysis 成本效益分析 i$`|Y*
C (172)cost center 成本中心 Dh\S`nfFq
C (173)cost driver 成本动因