) l0=jb
*`=V"nXw$|
注会《审计》英语常用词汇 \CX`PZ><
A!W(>
c3g\*)Jz"F
1.audit 审计 [ wr0TbtV
2.attestation 鉴证 i,$*+2Z
3.credibility 可信赖程度 JG0TbM1(Bt
4.audit of financial statements 财务报表审计 MpGWt#
5.agreed-upon procedures 执行商定程序 oC^-" (#
6.high levels of assurance 高水平保证 `cMa Fc-y/
7.compilation 编制 %~}9#0h)
8.reliability 可靠性 {*yhiE ,
9.relevance 相关性 wNcf7/ky
10.professional skepticism 职业谨慎 mY
|$=n5X
11.objectivity 客观性 oT_k"]~Q~2
12. professional competence 专业胜任能力 ){icI<
13.Senior/CPA-in-charge 项目经理 OAc+LdT
14.audit engagement letter 业务约定书 "72
_Sw
15.recurring audit 连续审计 C4#'`8E
16.the client 委托人 M)i2)]FS
17.change CPA 更换注册会计师 Mp7r`A,6
18.the existing CPA 现任注册会计师 Mpb
|qGi!
19.the successor CPA 后任注册会计师 ft?J|AG
20.the preceding CPA前任注册会计师 !pQQkZol
21.issue the audit report 出具审计报告 Q<w rO
22.expert 专家 $l7
<j_C
23.the board of directors 董事会 FgKDk!ci
24.knowledge of the entity‘ s business 了解被审计单位情况 %dhnp9'
25.assess material misstatement risks评估重大错报风险 pR; AqDQ
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 JY4 +MApN
27.a general knowledge of —— 初步了解―――的情况 5 ,q uM"
28.a more knowledge of—— 进一步了解的情况 ) zz"DH
29.the prior year‘s working papers 以前年度工作底稿 -]A,SBs
30.minutes of meeting 会议纪要 o3qBRT0[R
31.business risks 经营风险 P)7SK&]r;=
32.appropriateness 适当性 nH/V2>Lm
33.accounting estimate 会计估计 9p9:nx\
34.management representations 管理层声明 D
)K/zh)
35.going concern assumption 持续经营假设 6rq:jvlx$
36.audit plan 审计计划
" q0lh
37.significant audit areas 重点审计领域 #q6jE
38.error 错误 m';:):
39.fraud舞弊 Vj2]-]Cm
40.modified or additional procedures 修改或追加审计程序 M(jSv
41.misappropriation of assets 侵占资产 !J3g, p*
42.transactions without substance 虚假交易 3tA6r
43.unusual pressures 异常压力 '>@evrG
44.the suspected noncompliance 涉嫌存在违法行为 ")i4w{_y
45.materialiy 重要性 3.xsCcmP
46.exceed the materiality level 超过重要性水平 ?2E@)7
47.approach the materiality level 接近重要性水平 ri.;
&
48.an acceptably low level 可接受水平 &Plc
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|u\3.:
50.misstatements or omissions 错报或漏报 VNp[J'a>VZ
51.aggregate 总计 r@%-S!$
52.subsequent events 期后事项 &?#V*-;^
53.adjust the financial statements 调整财务报表 =NQDxt}
54.perform additional audit procedures 实施追加的审计程序 S)>L 0^M1
55.audit risk 审计风险 ~Yb5FYE
56.detection risk 检查风险 %8DU}}Rj
57.inappropriate audit opinion 不适当的审计意见 J)"2^?!&B
58.material misstatement 重大的错报 K_
G(J>
59.tolerable misstatement 可容忍错报 s%1 O}X$c
60.the acceptable level of detection risk 可接受的检查风险 9h9 jS~h
61.assessed level of material misstatement risk 重大错报风险的评估水平 @_J~zo
62.simall business 小规模企业 O>IY<]x>L
63.accounting system 会计系统 XBh0=E?qiS
64.test of control 控制测试 v1oq[+
65.walk-through test 穿行测试 7b_t%G"
66.communication 沟通 9l]+rs+
67.flow chart 流程图 9i;%(b{
68.reperformance of internal control 重新执行 3-`IMNn!
69.audit evidence 审计证据 ;%0$3a
70.substantive procedures 实质性程序 @4#q
71.assertions 认定 *GH`u*C_
72.esistence 存在 64fa0j~<*M
73.occurrence 发生 -r@fLkwg
74.completeness 完整性 bqWo*>l
75.rights and obligations 权利和义务 '=Nb`n3%
76.valuation and allocation 计价和分摊 anxgD?<+B
77.cutoff 截止
{^a"T'+
78.accuracy 准确性 | (JxtQqQg
79.classification 分类 M%92^;|`
80.inspection 检查 _zvCc%
81.supervision of counting 监盘 lmi,P-Q
82.observation 观察 %M]%[4eC
83.confirmation 函证 3CL/9C>
84.computation 计算 jhgS@g=@ZC
85.analytical procedures 分析程序 Vzn0;
86.vouch 核对 Tvqq# ;I
87.trace 追查 I8TqK
88.audit sampling 审计抽样 X ^8@T
89.error 误差 sEkfmB2J/
90.expected error 预期误差 eyUguA<lK\
91.population 总体 6<u=hhL
92.sampling risk 抽样风险 LmWZ43Z"@
93.non- sampling risk 非抽样风险 qIS9.AL
94.sampling unit 抽样单位 `<2k.aW4e8
95.statistical sampling 统计抽样 `u$
Rd
96.tolerable error 可容忍误差 wI8
97.the risk of under reliance 信赖不足风险 |;sL*Vr
98.the risk of over reliance 信赖过度风险 /Jj7+?
99.the risk of incorrect rejection 误拒风险 %A64AJZ
100. the risk of incorrect acceptance 误受风险 DA]<30w
101.working trial balance 试算平衡表 p!B&&)&db
102.index and cross-referencing 索引和交叉索引 ]9qY(m
103.cash receipt 现金收入 n_QSuh/Wn
104.cash disbursement 现金支出 -FpZZ8=,M2
105.bank statement 银行对账单 MdXOH$ps
106.bank reconciliation 银行存款余额调节表 #{K}o}
107.balance sheet date 资产负债表日 8?LsV<
108.net realizable value 可变现净值 J_NY:B
109.storeroom 仓库 P1C{G'cR
110.sale invoice 销售发票 iZY4+
X
111.price list 价目表 Pt5"q3ec{T
112.positive confirmation request 积极式询证函 #NQpr
113.negative confirmation request 消极式询证函 G\&9.@`k
114.purchase requisition 请购单 ~wYGTm=(n
115.receiving report 验收报告 D+#OB|&Dn
116.gross margin 毛利 !iv6k~.e'2
117.manufacturing overhead 制造费用 V6Z~#=EQ
118.material requisition 领料单 k;/K']4y
119.inventory-taking 存货盘点 bpP-wA^Hd
120.bond certificate 债券 [x{z}rYH
121.stock certificate 股票 $ix:S$
122.audit report 审计报告 @7UZ{+67*C
123.entity 被审计单位 corNw+|/w
124.addressee of the audit report 审计报告的收件人 wnUuoX(
125.unqualified opinion 无保留意见 8u8-:c%{
126.qualified opinion 保留意见 <<'%2q5
127.disclaimer of opinion 无法表示意见 b'q ru~i
128.adverse opinion 否定意见 @};
vl
]2E#P.-!b
A (1)ABC 作业基础成本计算 {g9*t}l4
A (2)absorbed overhead 已吸收制造费用 n8 UG{.
=
A (3)absorption costing 吸收成本计算 w'[JfMu P
A (4)account 账户,报表 i4T=4q
A (5)accounting postulate 会计假设 t57MKDn
A (6)accounting series release 会计公告文件 0
JT"Pv_
A (7)accounting valuation 会计计价 OSoIH`tA
A (8)account sale 承销清单 \-Vja{J]
A (9)accountability concept 经营责任概念 M(
w'TE@
A (10)accountancy 会计职业 =csh=V@s
A (11)accountant 会计师 Cv[_
N%3[
A (12)accounting 会计 s qXwDy+.
A (13)agency cost 代理成本 `D/<*e,#
A (14)accounting bases 会计基础 hY5GNYDh
A (15)accounting manual 会计手册 Xwp6]lx
A (16)accounting period 会计期间 ;*%3J$T+
A (17)accounting policies 会计方针 b~$8<\
A (18)accounting rate of return 会计报酬率 ,V^2
Oa
A (19)accounting reference date 会计参照日 ygK@\JHn
A (20)accounting reference period 会计参照期间 /a,"b8
A (21)accrual concept 应计概念 IA%|OVAfF
A (22)accrual expenses 应计费用 h;Hg/jv
A (23)acid test ration 速动比率(酸性测试比率) []lMv
ZW
A (24)acquisition 购置 ^
>wlj
A (25)acquisition accounting 收购会计 o$QC:%[#
A (26)activity based accounting 作业基础成本计算 ^[x6p}$
A (27)adjusting events 调整事项 VLPPEV-u
A (28)administrative expenses 行政管理费 C5Vlqc;
A (29)advice note 发货通知 !zVjbYWY
A (30)amortization 摊销 'XJqh|G
A (31)analytical review 分析性检查 0Q7|2{
A (32)annual equivalent cost 年度等量成本法 jn
+*G<NJ
A (33)annual report and accounts 年度报告和报表 t:x"]K
A (34)appraisal cost 检验成本 YsO3( HS
A (35)appropriation account 盈余分配账户 bL`>#M_^
A (36)articles of association 公司章程细则 ^jbjHI&
A (37)assets 资产 mzRH:HgN?
A (38)assets cover 资产保障 u>ZH-nw O
A (39)asset value per share 每股资产价值
8vkCmV
A (40)associated company 联营公司 uc{s\_
A (41)attainable standard 可达标准 15z(hzU?#
Sx:JuK@
A (42)attributable profit 可归属利润 P5KpFL`B
A (43)audit 审计 1%$t;R
A (44)audit report 审计报告 G%A!yV
A (45)auditing standards 审计准则 f
rokl5L@
A (46)authorized share capital 额定股本 8-_at
L
A (47)available hours 可用小时 H Y~[/H+:
A (48)avoidable costs 可避免成本 _z=ytt9D
B (49)back-to-back loan 易币贷款 gy1R.SN
B (50)backflush accounting 倒退成本计算 Or#KF6+ut
B (51)bad debts 坏帐 mEmgr(W
B (52)bad debts ratio 坏帐比率 82)%`$yZw[
B (53)bank charges 银行手续费 p;qFMzyS9
B (54)bank overdraft 银行透支 X2|&\G9c
B (55)bank reconciliation 银行存款调节表 5O(U1
*
B (56)bank statement 银行对账单 +~>cAWZq_
B (57)bankruptcy 破产 tkYPfUvTE
B (58)basis of apportionment 分摊基础 8d?%9# p-)
B (59)batch 批量 \9fJ)*-
B (60)batch costing 分批成本计算 uZTbJ3$$
B (61)beta factor B(市场)风险因素 XU<XK9EA
B (62)bill 账单 nx(jYXVT
B (63)bill of exchange 汇票 KVevvy)W
B (64)bill of landing 提单 Quwq_.DU
B (65)bill of materials 用料预计单 4T6: C?V
B (66)bill payable 应付票据 C|V5@O?;&
B (67)bill receivable 应收票据 X?YT>+g;
B (68)bin card 存货记录卡 j0^1BVcj
B (69)bonus 红利 J%]5C}v \
B (70)book-keeping 薄记 cA+T-A]
B (71)Boston classification 波士顿分类 SP\s{,'F-b
B (72)breakeven chart 保本图 $O&N
B (73)breakeven point 保本点 #@' B\!<@=
B (74)breaking-down time 复位时间 o5['5?i} /
B (75)budget 预算 O1@3V/.Wu
B (76)budget center 预算中心 4k9$'
k
B (77)budget cost allowance 预算成本折让 HVdB*QEH
B (78)budget manual 预算手册 ]s0GAp"
B (79)budget period 预算期间 A{dqB
B (80)budgetary control 预算控制 LSR0yCU
B (81)budgeted capacity 预算生产能力 <Mndr8 H
B (82)burden 制造费用 mBEMwJ}O`
B (83)business center 经营中心 ?E,-P!&R
B (84)business entity 营业个体 #)#J`s1R
B (85)business unit 经营单位 ]Q,&7D
Ah
B (86)buy-out management 管理性购买产权 R|k:8v{V=
B (87)by-product 副产品 <isU D6TC
C (88)called-up share capital 催缴股本 !3<b#QAXRG
C (89)capacity 生产能力 La28%10
C (90)capacity ratios 生产能力比率 +f$
{r7
C (91)capital 资本 8>G5VhCm~o
C (92)capital assets pricing model资本资产计价模式 1Vkb}A,'
C (93)capital commitment 承诺资本 )gz]F_
C (94)capital employed 已运用的资本 V["'eJA,,
C (95)capital expenditure 资本支出 '9'f\
C (96)capital expenditureauthorization 资本支出核准 \?wKs
C (97)capital expenditure control 资本支出控制 XI:+EeM?
C (98)capital expenditure proposal资本支出申请
.:XX c
C (99)capital funding planning 资本基金筹集计划 Q8A+\LR~)
C (100)capital gain 资本收益 *ZV3]ig2$
C (101)capital investment appraisal资本投资评估 vTo+jQs^
C (102)capital maintenance 资本保全 h@]{j_$u
C (103)capital resource planning 资本资源计划 A#{I-*D[
C (104)capital surplus 资本盈余 :fDzMD
C (105)capital turnover 资本周转率 M;W&#Fz%
C (106)card 记录卡 M1]w0~G
C (107)cash 现金 ]N,'3`&::
C (108)cash account 现金账户 LN)yQ-
C (109)cash book 现金账薄 O3?^P"C
C (110)cash cow 金牛产品 P8#_E{f
C (111)cash flow 现金流量 zJh!Q*
*
C (112)cash discounted 现金贴现 Q,:h`%V
C (113)cash flow budget 现金流量预算 &G[W$2`@
C (114)cash flow statement 现金流量表 mML B?I
C (115)cash ledger 现金分类账 cuI&Q?+c}
C (116)cash limit 现金限额 =jA.INin4
C (117)CCA 现时成本会计 'f0R/6h\3s
C (118)center 中心 oGyoU#z#
C (119)changeover time 变更时间 N
A_8<B^
C (120)chartered entity 特许经济个体 6kMEm)YjT
C (121)cheque 支票 ,S
m?2<
C (122)cheque register 支票登记薄 dNCd-ep
C (123)coin analysis 零钱分类 &xvNR=K[`
C (124)classification 分类 Pqj\vdzx
C (125)clock card 工时卡 p.<d+S<
C (126)code 代码 eA3NyL
C (127)commitment accounting 承诺确认会计 bMsThoePT
C (128)common cost 共同成本 T24$lhM
C (129)company limited byguarantee 有限担保责任公司 'R2*3<
C (130)company limited shares 股份有限公司 G^z>2P
C (131)competitive position 竞争能力状况 Y]
UoV_
C (132)concept 概念 uhv_'Q
C (133)conglomerate 跨行业企业 \rT>&o .i
C (134)consistency concept 一致性概念 7*%}=.
C (135)consolidated accounts 合并报表 Q<DXDvL
C (136)consolidation accounting 合并会计 s'd\"WaQV
C (137)consortium 财团 mwn$ey&QE
C (138)contingency plan 应急计划 e|>@ >F]K
C (139)contingent liabilities 或有负债 9xK#(M
C (140)continuous operation 连续生产 "rc QS
H
C (141)contra 抵消 K{9Vyt9,$
C (142)contract cost 合同成本 &|h9L' mr
C (143)contract costing 合同成本计算 t8; nP[`
C (144)contribution 贡献毛益 KNN$+[_;H4
C (145)contribution centre 贡献中心 tkff\W[JU
C (146)contribution chart 贡献图 kpy)kS
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6JeAXj1g+
C (148)contribution to salesration 贡献毛益对销售比率 ]dV$H
C (149)control 控制 I)9,
C (150)control account 控制帐户 5Q:49S47
C (151)control limits 控制限度 Kx BvL[/
C (152)controllability concept 可控制概念 3[?;s}61
C (153)controllable cost 可控制成本 DwK$c^2q{.
C (154)conversion cost 加工成本 * *oDQwW]*
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 pAaNWm
C (156)corporate appraisal 公司评估 &os:h]
C
C (157)corporate planning 公司计划 ~Y;Z5e=
C (158)corporate social reporting 公司社会报告 fN21[Jv3
C (159)corporation 股份公司 Y4lN xvY
C (160)cost 成本 }7K~-
C (161)cost account 成本帐户 D{qr N6g#
C (162)cost accounting 成本会计 Zlt,Us
`
C (163)cost accounting manual 成本手册 '|*e4n
C (164)cost accounts calendar 成本报表的日历时间 bPkz= ^-
C (165)cost adjustment 成本调整 .eorwj]yb
C (166)cost allocation 成本分配 W^c /l*>v
C (167)cost apportionment 成本分摊 &" 5Yt&{
C (168)cost attribution 成本归属 ~]9EhC'l
C (169)cost audit 成本审计 'c]Pm,Ls
C (170)cost behaviour 成本性态 jLY$P<u?%P
C (171)cost benefit analysis 成本效益分析 U'~]^F%eyu
C (172)cost center 成本中心 ;?TM_%>
C (173)cost driver 成本动因