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注会《审计》英语常用词汇 +Q@/F~1@6@
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1.audit 审计 ]+^;vc 1r
2.attestation 鉴证 ;zfQ3$@9
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 Qs}/x[I
5.agreed-upon procedures 执行商定程序 vjOG?-
6.high levels of assurance 高水平保证 [HC8-N^.}
7.compilation 编制 { r<(t#
8.reliability 可靠性 >%PL_<Vbv
9.relevance 相关性 Pg!;o=
{M
10.professional skepticism 职业谨慎 H<rnJ
11.objectivity 客观性 o(Ua",|
12. professional competence 专业胜任能力 -13P 2<i+
13.Senior/CPA-in-charge 项目经理 ?.rH;:9To
14.audit engagement letter 业务约定书 k"
Z"$V2i
15.recurring audit 连续审计 %a)0?U
16.the client 委托人 F20wf1^
17.change CPA 更换注册会计师 FUW(>0x?
18.the existing CPA 现任注册会计师 iylBK!ou
19.the successor CPA 后任注册会计师 PV,kYM6
20.the preceding CPA前任注册会计师 = )JVT$]w
21.issue the audit report 出具审计报告 s2(w#n)
22.expert 专家 *zw
R=
23.the board of directors 董事会 (<d&BV- "
24.knowledge of the entity‘ s business 了解被审计单位情况 =!pu+&I 9
25.assess material misstatement risks评估重大错报风险 \-$bo=s.
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 imJ[:E
27.a general knowledge of —— 初步了解―――的情况 B9m>H=8a
28.a more knowledge of—— 进一步了解的情况
L5-T6CD
29.the prior year‘s working papers 以前年度工作底稿 '[M^f+H|
30.minutes of meeting 会议纪要 ;Sx'O
31.business risks 经营风险 rm5T=fNJ
32.appropriateness 适当性 &viwo}ls0
33.accounting estimate 会计估计 + WU|sAK"
34.management representations 管理层声明 .pB8=_e:
35.going concern assumption 持续经营假设 B"?+5A7
36.audit plan 审计计划
A;kw}!
37.significant audit areas 重点审计领域 =
ELDJt
38.error 错误 k *G!.
39.fraud舞弊 /P?|4D}<
40.modified or additional procedures 修改或追加审计程序 g|v1qfK
41.misappropriation of assets 侵占资产 lJGqR0:r+
42.transactions without substance 虚假交易 Kc2OLz#
43.unusual pressures 异常压力 niBjq#bJi
44.the suspected noncompliance 涉嫌存在违法行为 4BduUH
45.materialiy 重要性 *D09P%
46.exceed the materiality level 超过重要性水平 M<#)D
47.approach the materiality level 接近重要性水平 3gPD(r1g
48.an acceptably low level 可接受水平 OUIUgej
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 T~wZ
50.misstatements or omissions 错报或漏报 qmue!Fv#g
51.aggregate 总计 c5wkzY h
52.subsequent events 期后事项 90y9~.v
53.adjust the financial statements 调整财务报表 Bah.\ZsYQP
54.perform additional audit procedures 实施追加的审计程序 f'zU^/$rf
55.audit risk 审计风险 IQk#
56.detection risk 检查风险 t=E|RYC(k
57.inappropriate audit opinion 不适当的审计意见 +LI*!(T|lm
58.material misstatement 重大的错报 :cmI"Bo
59.tolerable misstatement 可容忍错报 bD-/ZZz
60.the acceptable level of detection risk 可接受的检查风险 j
J`Zz
61.assessed level of material misstatement risk 重大错报风险的评估水平 :9!0Rm
62.simall business 小规模企业 ^M"=A}h
63.accounting system 会计系统
Ddm76LS
64.test of control 控制测试 eF8aB?&"
65.walk-through test 穿行测试 Qa7S'
(
66.communication 沟通 QNa}M{5>h
67.flow chart 流程图 aG8D%i0
68.reperformance of internal control 重新执行 VhH]n yi7D
69.audit evidence 审计证据 jL7MmR#y5"
70.substantive procedures 实质性程序 )- 6s7
71.assertions 认定 g+KzlS[6
72.esistence 存在 zI2KIXcc
73.occurrence 发生 OnPy8mC
74.completeness 完整性 JV?RgFy
75.rights and obligations 权利和义务 +/b4@B7
76.valuation and allocation 计价和分摊 LL$,<q%(P
77.cutoff 截止 ?D~SHcBaN
78.accuracy 准确性 nnd-pf-
79.classification 分类 Q
IMv9;
80.inspection 检查 PkCeV]`w
81.supervision of counting 监盘 LA=>g/+i.X
82.observation 观察 NW4
s'roP
83.confirmation 函证 'j"N2NJ
84.computation 计算 ^;k _
85.analytical procedures 分析程序 Y="&|c=w#L
86.vouch 核对 q@MjeGs%
87.trace 追查 n;k97>m${x
88.audit sampling 审计抽样 R
!%m5Q?5
89.error 误差 kX ,FQG>
90.expected error 预期误差 d-N"m I-
91.population 总体 4 _U,-%/
92.sampling risk 抽样风险 }DUDA%U
93.non- sampling risk 非抽样风险 -g
[*wN8
94.sampling unit 抽样单位 aWsKJo>j[#
95.statistical sampling 统计抽样 d a?th
96.tolerable error 可容忍误差 CF}Nom)
97.the risk of under reliance 信赖不足风险 @X6#$ex
98.the risk of over reliance 信赖过度风险 DCt:EhC
99.the risk of incorrect rejection 误拒风险 mN'9|`>V>
100. the risk of incorrect acceptance 误受风险 0rm;)[SjF
101.working trial balance 试算平衡表 \]`(xxt1
102.index and cross-referencing 索引和交叉索引 N;ecT@Ug
103.cash receipt 现金收入 QV
H'06"{
104.cash disbursement 现金支出 :D+SY
105.bank statement 银行对账单 eRx[&-c
106.bank reconciliation 银行存款余额调节表 vs0H^L
107.balance sheet date 资产负债表日 +@],$=aE?
108.net realizable value 可变现净值 Obc3^pV&
109.storeroom 仓库 rLw
[y$2
110.sale invoice 销售发票 x"wM_hl5L
111.price list 价目表 <9@]|
112.positive confirmation request 积极式询证函 hL{B9?
113.negative confirmation request 消极式询证函 q' V{vFfY%
114.purchase requisition 请购单 9c;lTl^4;
115.receiving report 验收报告 w%o4MFK=!
116.gross margin 毛利 "0
PN
117.manufacturing overhead 制造费用 13&>w{S}
118.material requisition 领料单 "g:&Ge*X
119.inventory-taking 存货盘点 e$^!~+J7
120.bond certificate 债券 oJ@PJvmR&a
121.stock certificate 股票 &N7:k+E
122.audit report 审计报告 v3JIUdU=P
123.entity 被审计单位 @[b:([
124.addressee of the audit report 审计报告的收件人 MqBATW.pmJ
125.unqualified opinion 无保留意见 O
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126.qualified opinion 保留意见 A-wxf91+:
127.disclaimer of opinion 无法表示意见 _}D?+x,C8
128.adverse opinion 否定意见 .9fluAG
KZ}4<{3
A (1)ABC 作业基础成本计算 u4+uGYr*@
A (2)absorbed overhead 已吸收制造费用 -Lf6]5$2'
A (3)absorption costing 吸收成本计算 Sd{"A0[A|
A (4)account 账户,报表 3
N%Ev
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A (5)accounting postulate 会计假设 n`KXJ?t
A (6)accounting series release 会计公告文件 75
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D
A (7)accounting valuation 会计计价 K
y4y
A (8)account sale 承销清单 p;t!"I:`?
A (9)accountability concept 经营责任概念 0?Wf\7
A (10)accountancy 会计职业 i|,A1c"*
A (11)accountant 会计师 x0;}b-f
A (12)accounting 会计 ,0~
{nQ j]
A (13)agency cost 代理成本 iY'hkr w
A (14)accounting bases 会计基础 {uM{5GSL
A (15)accounting manual 会计手册 $)7f%II
A (16)accounting period 会计期间 #DRtMrfat
A (17)accounting policies 会计方针 )* nbEZm@
A (18)accounting rate of return 会计报酬率 P~ZV:Of
A (19)accounting reference date 会计参照日 FC(cXPX}
A (20)accounting reference period 会计参照期间 ZznWs+
A (21)accrual concept 应计概念 )Qj9kJq
A (22)accrual expenses 应计费用 Lm{ o=v
A (23)acid test ration 速动比率(酸性测试比率) }Z?[Ut
A (24)acquisition 购置 446hr zW>@
A (25)acquisition accounting 收购会计 .F3LA6se
A (26)activity based accounting 作业基础成本计算 :::f,aCAu
A (27)adjusting events 调整事项 842+KLS
A (28)administrative expenses 行政管理费 * !Y3N<>!
A (29)advice note 发货通知 gO%i5
A (30)amortization 摊销 ,UZE;lXJ'Q
A (31)analytical review 分析性检查 >`|uc
A (32)annual equivalent cost 年度等量成本法 wP':B
AQ4U
A (33)annual report and accounts 年度报告和报表 d1La7|43u
A (34)appraisal cost 检验成本 I^Jp
)k*z
A (35)appropriation account 盈余分配账户 '^(v8lCu
A (36)articles of association 公司章程细则 }o:sx/=u_
A (37)assets 资产 1sLfjH hv
A (38)assets cover 资产保障 t8N9/DZ}Q
A (39)asset value per share 每股资产价值 p2vUt
A (40)associated company 联营公司 (a!,)
A (41)attainable standard 可达标准 mT~>4xi0
|M>k &p,B-
A (42)attributable profit 可归属利润 knzED~v@(
A (43)audit 审计 ;1k0o.3
A (44)audit report 审计报告 /)4r2 x
A (45)auditing standards 审计准则 3&Rqz9 W
A (46)authorized share capital 额定股本 0_pwY=P
A (47)available hours 可用小时 W1`ZS*12D
A (48)avoidable costs 可避免成本 BmF>IQ`M?
B (49)back-to-back loan 易币贷款 |3@Pt>Ikl
B (50)backflush accounting 倒退成本计算 v~cW:I
B (51)bad debts 坏帐 L [M8[~Hy
B (52)bad debts ratio 坏帐比率 WA5kX SdIb
B (53)bank charges 银行手续费 Ol[IC
B (54)bank overdraft 银行透支 XRz6Yf(/
B (55)bank reconciliation 银行存款调节表 m8^2k2
B (56)bank statement 银行对账单 eSBf;lr=
B (57)bankruptcy 破产 , tj7'c$0
B (58)basis of apportionment 分摊基础 XJ?z{gXJ
B (59)batch 批量 GZX!iT
B (60)batch costing 分批成本计算 @BhAFv,7
B (61)beta factor B(市场)风险因素 {*$J&{6V
B (62)bill 账单 p&l:
937
B (63)bill of exchange 汇票 !`=?<Fl
B (64)bill of landing 提单 LXV6Ew5E
B (65)bill of materials 用料预计单 7Z3qaXPH
B (66)bill payable 应付票据 m/nn}+*C
B (67)bill receivable 应收票据 RR=l&uT
B (68)bin card 存货记录卡 )yZE>>3-
B (69)bonus 红利 ^
s4|
B (70)book-keeping 薄记 ksp':2d}
B (71)Boston classification 波士顿分类 K$]B"
s
B (72)breakeven chart 保本图 9E?>B3t^
B (73)breakeven point 保本点 *?fBmq[j
B (74)breaking-down time 复位时间 fBOG#-a}
B (75)budget 预算 HI 61rXNF
B (76)budget center 预算中心 &,7(Wab
B (77)budget cost allowance 预算成本折让 ^%JWc 3jZ
B (78)budget manual 预算手册 #
JucOWxjY
B (79)budget period 预算期间 rnE'gH(V'
B (80)budgetary control 预算控制 V=~dgy~@
B (81)budgeted capacity 预算生产能力 %b6wo?%*
B (82)burden 制造费用
GXVGU-br
B (83)business center 经营中心 mH .I!
B (84)business entity 营业个体 6si-IJ
B (85)business unit 经营单位 E}2[Pb)e
B (86)buy-out management 管理性购买产权 0
fU>L^P_?
B (87)by-product 副产品 IA`
C (88)called-up share capital 催缴股本 w2[R&hJ
C (89)capacity 生产能力 xpwzz O*U
C (90)capacity ratios 生产能力比率 kw'D2692
C (91)capital 资本 ^XVa!s,d
C (92)capital assets pricing model资本资产计价模式 yr'`~[oSCy
C (93)capital commitment 承诺资本 # 95/,k
C (94)capital employed 已运用的资本 qW^l2Jff
C (95)capital expenditure 资本支出 hd-ds~ve
C (96)capital expenditureauthorization 资本支出核准 (eP)>G]
C (97)capital expenditure control 资本支出控制 Qafg/JU
C (98)capital expenditure proposal资本支出申请 zu%pr
95U
C (99)capital funding planning 资本基金筹集计划 $49tV?q5
C (100)capital gain 资本收益 s2WB4Uk
C (101)capital investment appraisal资本投资评估 ~Y[1Me
C (102)capital maintenance 资本保全 Fu$sfq
C (103)capital resource planning 资本资源计划 z16++LKmM
C (104)capital surplus 资本盈余 [-ecK
Px
C (105)capital turnover 资本周转率 7Wu2gky3
C (106)card 记录卡 ."O(Ig[
C (107)cash 现金 ~fe0Ba4
C (108)cash account 现金账户 RJSgts "F
C (109)cash book 现金账薄 { L5m`-x
C (110)cash cow 金牛产品 ZHJzh\?
C (111)cash flow 现金流量 WyETg!b[
C (112)cash discounted 现金贴现 Jo0x/+?,+
C (113)cash flow budget 现金流量预算 d?n~9_9e
C (114)cash flow statement 现金流量表 *#_jTwQe
C (115)cash ledger 现金分类账 l?;S>s*\?
C (116)cash limit 现金限额 tJP(eaqZ
C (117)CCA 现时成本会计 14R))Dz"
C (118)center 中心 ;D:v@I$I
C (119)changeover time 变更时间 mfvQ]tz_+
C (120)chartered entity 特许经济个体 AXCJFqk;
C (121)cheque 支票 Z"jo
xZ
C (122)cheque register 支票登记薄 .(-3L9T
}
C (123)coin analysis 零钱分类 NO1PGen
C (124)classification 分类 n|.;g!QDA
C (125)clock card 工时卡 :lAR;[WFS
C (126)code 代码 >+r2I%
C (127)commitment accounting 承诺确认会计 ;b^@o,=
C (128)common cost 共同成本 nL?B
C (129)company limited byguarantee 有限担保责任公司 H;6V
C (130)company limited shares 股份有限公司 ~>n<b1}W
C (131)competitive position 竞争能力状况 '};Xb|msU
C (132)concept 概念 Jj!T7f*-GX
C (133)conglomerate 跨行业企业 <+a\'X c
C (134)consistency concept 一致性概念 ZD/!C9:&.0
C (135)consolidated accounts 合并报表 = 4If7
C (136)consolidation accounting 合并会计 g5.Z B@j
C (137)consortium 财团 8HzEH-J
C (138)contingency plan 应急计划 eXYR/j<8
C (139)contingent liabilities 或有负债 &}]Wbk4:
C (140)continuous operation 连续生产 i=ba=-"Mt
C (141)contra 抵消 i<
ih :
C (142)contract cost 合同成本 8P .! q
C (143)contract costing 合同成本计算 eR/7*G5
C (144)contribution 贡献毛益 [;(|^0
C (145)contribution centre 贡献中心 =<g\B?s]
C (146)contribution chart 贡献图
()rDM@
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 #E#70vWp\O
C (148)contribution to salesration 贡献毛益对销售比率 Xf0pQ]8\
C (149)control 控制 &"BKue~q@p
C (150)control account 控制帐户 T<OLfuV
C (151)control limits 控制限度 jkbz8.K
C (152)controllability concept 可控制概念 ,=m
n*
C (153)controllable cost 可控制成本 9u9#&xx
C (154)conversion cost 加工成本 CB~&!MdMr
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 qAm%h\
C (156)corporate appraisal 公司评估 c[5>kQ-nq
C (157)corporate planning 公司计划 8S0)_L#S
C (158)corporate social reporting 公司社会报告 K= 69z
C (159)corporation 股份公司 /ZczfM\
C (160)cost 成本 Z5+0?X0i
C (161)cost account 成本帐户 S^_na]M"4
C (162)cost accounting 成本会计 Eb.{M
C (163)cost accounting manual 成本手册 t~Uqsa>n@'
C (164)cost accounts calendar 成本报表的日历时间 S4 Rv6{r:
C (165)cost adjustment 成本调整 A`@we
C (166)cost allocation 成本分配 !v^D
j']
C (167)cost apportionment 成本分摊 QKVZ![Y!s
C (168)cost attribution 成本归属 6)TFb,
C (169)cost audit 成本审计 Nk
7Q
C (170)cost behaviour 成本性态 a`T{5*@
C (171)cost benefit analysis 成本效益分析 tDi<n}
C (172)cost center 成本中心 O6`@'N>6P
C (173)cost driver 成本动因