&~xzp^&
sX~
`Vn&
注会《审计》英语常用词汇 UpU2H4
]8qFxJ+2^
>
v~?Vd(
1.audit 审计 }RvP*i
2.attestation 鉴证 C&QT-|
3.credibility 可信赖程度 8JU9Qb]L'I
4.audit of financial statements 财务报表审计 VHlN;6Qlff
5.agreed-upon procedures 执行商定程序 RnX:T)+o
6.high levels of assurance 高水平保证 ~j`;$o
7.compilation 编制 2C!K
o"1Y'
8.reliability 可靠性 m*d {pX
9.relevance 相关性 @,Iy
n<v{B
10.professional skepticism 职业谨慎 kT+Idu
11.objectivity 客观性 w)hH8jx{
12. professional competence 专业胜任能力 $dp;$X3
13.Senior/CPA-in-charge 项目经理 b5MCOW1+
14.audit engagement letter 业务约定书 Q3$AL@".
15.recurring audit 连续审计
&z@~n
16.the client 委托人 XRMYR97
17.change CPA 更换注册会计师 #xMl<
18.the existing CPA 现任注册会计师 )\bA'LuFy
19.the successor CPA 后任注册会计师 mP@<UjxI
20.the preceding CPA前任注册会计师 \C
)S3!h
21.issue the audit report 出具审计报告 \=O[' #
22.expert 专家 Wy[Ua#Dd
23.the board of directors 董事会 .^fVm
24.knowledge of the entity‘ s business 了解被审计单位情况 \D9J!K82
25.assess material misstatement risks评估重大错报风险 YQ&Ww|xe
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .@3
27.a general knowledge of —— 初步了解―――的情况 %V +hm5Q
28.a more knowledge of—— 进一步了解的情况 pE<@
29.the prior year‘s working papers 以前年度工作底稿 ]>33sb
S6
30.minutes of meeting 会议纪要 H+oQ
L(i|_
31.business risks 经营风险 fr\"MP
32.appropriateness 适当性 xIN&>D'|N
33.accounting estimate 会计估计 ne=?'e4
34.management representations 管理层声明 `FjU2
O
35.going concern assumption 持续经营假设 }-ly'4=l
36.audit plan 审计计划 6z6\-45
37.significant audit areas 重点审计领域 ]5V=kNui
38.error 错误 }, < dGmkx
39.fraud舞弊 fL #e4
40.modified or additional procedures 修改或追加审计程序 s+@+<QE
41.misappropriation of assets 侵占资产 ScgaWJ
42.transactions without substance 虚假交易 m5wfQ_}}ss
43.unusual pressures 异常压力 JH4hy
9i
44.the suspected noncompliance 涉嫌存在违法行为 oTtJ
]`T
45.materialiy 重要性 e;M#MkP7
46.exceed the materiality level 超过重要性水平 UP18?uM
47.approach the materiality level 接近重要性水平 3y[6n$U&
48.an acceptably low level 可接受水平 &%@b;)]J
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 ^~3u|u
50.misstatements or omissions 错报或漏报 ;.O#|Z[
51.aggregate 总计 N-0kB vo
52.subsequent events 期后事项 r~K5jL%z9
53.adjust the financial statements 调整财务报表 ;i)NP X
54.perform additional audit procedures 实施追加的审计程序 x6i7x"
55.audit risk 审计风险
b6`_;Z
56.detection risk 检查风险 (R.l{(A
57.inappropriate audit opinion 不适当的审计意见 I`$"6 Xy
58.material misstatement 重大的错报 fEdp^oVg
59.tolerable misstatement 可容忍错报 EO&PabZWR
60.the acceptable level of detection risk 可接受的检查风险 ?5N7,|K)
61.assessed level of material misstatement risk 重大错报风险的评估水平 N)kZ2|oD
62.simall business 小规模企业 tJ"8"T#6Vr
63.accounting system 会计系统 4"om;+\
64.test of control 控制测试 DRDn;j
65.walk-through test 穿行测试 N;YAG#'9~_
66.communication 沟通 B<p-qPR K
67.flow chart 流程图 ~`xaBz0q
68.reperformance of internal control 重新执行 `X["Bgk$!T
69.audit evidence 审计证据 cYC@@?
70.substantive procedures 实质性程序 m-<"`:+
71.assertions 认定 ;?{N=x8
72.esistence 存在 ,ln=kj
73.occurrence 发生 jkVX>*.|oy
74.completeness 完整性 F*}.0SQ
75.rights and obligations 权利和义务 lU`}
76.valuation and allocation 计价和分摊 E*sQ|" g
77.cutoff 截止 hT=6XO od4
78.accuracy 准确性 bAUruTn
79.classification 分类 c %jW'
80.inspection 检查 wWI1%#__|o
81.supervision of counting 监盘 lpy(un
82.observation 观察 KW&vX%i(.
83.confirmation 函证 &y}
]^wB
84.computation 计算 w1Xe9'$Qb
85.analytical procedures 分析程序 [P3].#"]M=
86.vouch 核对 SHAC(3o/e
87.trace 追查 {:63% j
88.audit sampling 审计抽样 xJ);P.
89.error 误差 &OMe'P
90.expected error 预期误差 g'%^-S ]
91.population 总体 u ?
}T)B
92.sampling risk 抽样风险 8mmHefZ}2!
93.non- sampling risk 非抽样风险 (lzZ=T
94.sampling unit 抽样单位 )y .1}R2[
95.statistical sampling 统计抽样 sTb@nrRxH
96.tolerable error 可容忍误差 )B!64'|M
97.the risk of under reliance 信赖不足风险 yP~O C|Z
98.the risk of over reliance 信赖过度风险 Dcep^8'
99.the risk of incorrect rejection 误拒风险 @V7HxW7RX
100. the risk of incorrect acceptance 误受风险 [PhT
zXt
101.working trial balance 试算平衡表 &gr)U3w
102.index and cross-referencing 索引和交叉索引 Pf,lZU?f
103.cash receipt 现金收入 G@N
-+
104.cash disbursement 现金支出 mu>L9Z~(L_
105.bank statement 银行对账单 )HL[_WfY
106.bank reconciliation 银行存款余额调节表 ~
Pm[Ud
107.balance sheet date 资产负债表日 tLD(%s_
108.net realizable value 可变现净值 0ECQ>Ux:
109.storeroom 仓库 ju8DmC5
110.sale invoice 销售发票 vJ a?5Jr
111.price list 价目表 9i?Q=Vuc~<
112.positive confirmation request 积极式询证函 ImG7E
w
113.negative confirmation request 消极式询证函 *}Cm/li/w
114.purchase requisition 请购单 {SOy-
115.receiving report 验收报告 @((Y[<
116.gross margin 毛利 %8]~+#]p
117.manufacturing overhead 制造费用 B7u4e8(E*
118.material requisition 领料单 S#|dmg;p
119.inventory-taking 存货盘点 m35
$4
120.bond certificate 债券 s6YnNJ,SK
121.stock certificate 股票 %
k}+t3aF
122.audit report 审计报告 A4mnm6Tf
123.entity 被审计单位 ]iHSU
P
124.addressee of the audit report 审计报告的收件人 qJyGr ?
125.unqualified opinion 无保留意见 qQ/<\6Sl
126.qualified opinion 保留意见 .zQ'}H1.C
127.disclaimer of opinion 无法表示意见 ]tnf<5x
128.adverse opinion 否定意见 BM+>.
C"[d bh!
A (1)ABC 作业基础成本计算 .1@8rVp7
A (2)absorbed overhead 已吸收制造费用 =*\(Y(0
A (3)absorption costing 吸收成本计算 O~bJ<O=?
A (4)account 账户,报表 U~l.%mui
A (5)accounting postulate 会计假设 h)o5j-M>4
A (6)accounting series release 会计公告文件 7W7yjG3g
A (7)accounting valuation 会计计价 iYR`|PJi
A (8)account sale 承销清单 Frd` u.I
A (9)accountability concept 经营责任概念 f8vWN
A (10)accountancy 会计职业 ?Dn
6
A (11)accountant 会计师 Ts c2;I
A (12)accounting 会计 `}o{o
A (13)agency cost 代理成本 DFvj
A (14)accounting bases 会计基础 L_(Y[!
A (15)accounting manual 会计手册 BHrNDpv
A (16)accounting period 会计期间 }48o{\
A (17)accounting policies 会计方针 <3WaFi u
A (18)accounting rate of return 会计报酬率 dZ;rn!dg>
A (19)accounting reference date 会计参照日 .EXxNB]%Y&
A (20)accounting reference period 会计参照期间 e{k)]]J
A (21)accrual concept 应计概念 ;]A:(HSZj
A (22)accrual expenses 应计费用 v;$cx*?
A (23)acid test ration 速动比率(酸性测试比率) Cz)/
Bq
A (24)acquisition 购置 tFrNnbmlQ
A (25)acquisition accounting 收购会计 %&\DCAFk
A (26)activity based accounting 作业基础成本计算 N&YQZ^o
A (27)adjusting events 调整事项 d xk~
A (28)administrative expenses 行政管理费 i^
_?C5
A (29)advice note 发货通知 dkI(&/
A (30)amortization 摊销 ^sb+|b
A (31)analytical review 分析性检查 - D^.I
A (32)annual equivalent cost 年度等量成本法 eGE[4Z
A (33)annual report and accounts 年度报告和报表 (|t)MnPfY
A (34)appraisal cost 检验成本 skzTw66W.
A (35)appropriation account 盈余分配账户 1yT\|2ARZ%
A (36)articles of association 公司章程细则 |*te69RX
A (37)assets 资产 _a&M
k
A (38)assets cover 资产保障 M?G
4k]
A (39)asset value per share 每股资产价值 FF'Ul4y
A (40)associated company 联营公司 2 i:tPe&
A (41)attainable standard 可达标准 biy[h3b
D FN
A (42)attributable profit 可归属利润 .~jn
N
A (43)audit 审计 6 ,j&u7
A (44)audit report 审计报告 wpS $-
A (45)auditing standards 审计准则 0{Bhr12V
A (46)authorized share capital 额定股本 fF.qQTy;7
A (47)available hours 可用小时 v3Xt<I=4y
A (48)avoidable costs 可避免成本 nA 5-P}
B (49)back-to-back loan 易币贷款 NoD\t(@h
B (50)backflush accounting 倒退成本计算 g6l&;S40
B (51)bad debts 坏帐 ,`.`}'
B (52)bad debts ratio 坏帐比率 V(6GM+
B (53)bank charges 银行手续费 )uxXG`,h
B (54)bank overdraft 银行透支 kO'_g1f<[
B (55)bank reconciliation 银行存款调节表 u(b Pdf@kz
B (56)bank statement 银行对账单 GJP\vsaQ
B (57)bankruptcy 破产 ]~J.YX9ST
B (58)basis of apportionment 分摊基础 ^eHf'^Cvvu
B (59)batch 批量 ,W:Bh$%
B (60)batch costing 分批成本计算 }\wTV*n`X
B (61)beta factor B(市场)风险因素 C$#X6Q!,
B (62)bill 账单 jSMs<ox
B (63)bill of exchange 汇票 3E`poE
B (64)bill of landing 提单 * u{CnH
B (65)bill of materials 用料预计单 xj
O((JC
B (66)bill payable 应付票据 ," ~4l&
B (67)bill receivable 应收票据 &XH{,fv$
B (68)bin card 存货记录卡 (14J~MDB
B (69)bonus 红利 uU#7SX(uu
B (70)book-keeping 薄记 I15g G.)
B (71)Boston classification 波士顿分类 _?J:Z*z?
B (72)breakeven chart 保本图 6z>Zm1h
B (73)breakeven point 保本点 w7Y>B`wm?
B (74)breaking-down time 复位时间 ?>
SH`\
B (75)budget 预算 /m+q!yi &
B (76)budget center 预算中心 `z]MQdE_w
B (77)budget cost allowance 预算成本折让 (%^Bp\.02!
B (78)budget manual 预算手册 2%oo.?!R
B (79)budget period 预算期间 53jtwklA
B (80)budgetary control 预算控制 ~n$e
B (81)budgeted capacity 预算生产能力 L?~-<k
B (82)burden 制造费用 "i3Q)$"S
B (83)business center 经营中心 Ow7}&\;^-
B (84)business entity 营业个体 i[x;k;m2q
B (85)business unit 经营单位 '.&z y#
B (86)buy-out management 管理性购买产权 ]'a9>o
B (87)by-product 副产品 ]&kzIxh
C (88)called-up share capital 催缴股本 Vg^@6zU
C (89)capacity 生产能力 \JX.)&>
-
C (90)capacity ratios 生产能力比率 yg-uL48q
C (91)capital 资本 kH10z~(e
C (92)capital assets pricing model资本资产计价模式 \%ZF<sVW
C (93)capital commitment 承诺资本 %}%vey
C (94)capital employed 已运用的资本 %`
Q<_LTU
C (95)capital expenditure 资本支出 'G-zJcU
C (96)capital expenditureauthorization 资本支出核准 E*_lT`Hzf
C (97)capital expenditure control 资本支出控制 ,'69RL?-Wg
C (98)capital expenditure proposal资本支出申请 )^o7%KX
C (99)capital funding planning 资本基金筹集计划 Q<F-l.q
C (100)capital gain 资本收益 R0v5mD$:G
C (101)capital investment appraisal资本投资评估 5I(gP
C (102)capital maintenance 资本保全 ;v? !Pml2k
C (103)capital resource planning 资本资源计划 D{!NTr
C (104)capital surplus 资本盈余 B[R1XpB7
C (105)capital turnover 资本周转率 ,:!dqonn
C (106)card 记录卡 X(;,-7Jw
C (107)cash 现金 b1A8 -![
C (108)cash account 现金账户 X)K3X:~L+
C (109)cash book 现金账薄 Jc:gNQCsP
C (110)cash cow 金牛产品 =os%22*
C (111)cash flow 现金流量 qq+fUfB2:
C (112)cash discounted 现金贴现 5$|wW}SA
C (113)cash flow budget 现金流量预算 Yy"05V.
C (114)cash flow statement 现金流量表 9rn[46s`
C (115)cash ledger 现金分类账 8R6!SB
C (116)cash limit 现金限额 D%0GXUp
C (117)CCA 现时成本会计 =N9a!ii|
C (118)center 中心 4?AggqW
C (119)changeover time 变更时间 0O,l
rF0 '
C (120)chartered entity 特许经济个体 6BJPQdqSl
C (121)cheque 支票 fdD?"z
C (122)cheque register 支票登记薄 ]B<Hrnn
C (123)coin analysis 零钱分类
:(|;J<R%_
C (124)classification 分类 ]tVU$9D
C (125)clock card 工时卡 &a>fZ^Y=k
C (126)code 代码 @Ee'nP
C (127)commitment accounting 承诺确认会计 /Wh}
;YTv^
C (128)common cost 共同成本 ^]$x/1I;
C (129)company limited byguarantee 有限担保责任公司 )k.[Ve
C (130)company limited shares 股份有限公司 rmW,#
C (131)competitive position 竞争能力状况 \wxS~T<&L
C (132)concept 概念 T>&d/$;]
C (133)conglomerate 跨行业企业 -
T,;Fr'
C (134)consistency concept 一致性概念 K>h=
C (135)consolidated accounts 合并报表 Wh:SZa|
C (136)consolidation accounting 合并会计 Y
d4J:
C (137)consortium 财团 S3[r
v
C (138)contingency plan 应急计划 `4RraJj>0~
C (139)contingent liabilities 或有负债 oyBBW?m
C (140)continuous operation 连续生产 gp:,DC?(
C (141)contra 抵消 Zu\(XN?62
C (142)contract cost 合同成本 bUf2uWy7
C (143)contract costing 合同成本计算 W2
7EU/+3
C (144)contribution 贡献毛益 *v[WJ"8@
C (145)contribution centre 贡献中心 vs/.'yD/C
C (146)contribution chart 贡献图 (KDUX
t.
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 " r!O9X6
C (148)contribution to salesration 贡献毛益对销售比率 ;/fZh:V2
C (149)control 控制 h&+dIk\[3
C (150)control account 控制帐户 r=<Oy1m/
C (151)control limits 控制限度 !F*7Mif_E
C (152)controllability concept 可控制概念 OAMsqeWYA
C (153)controllable cost 可控制成本 nk,X6o9%
C (154)conversion cost 加工成本 Wc4F'}s
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 1MH[-=[Q
C (156)corporate appraisal 公司评估 ,YYyFMC7S
C (157)corporate planning 公司计划 )oJn@82C|
C (158)corporate social reporting 公司社会报告 'ao<gTUbu
C (159)corporation 股份公司 X !g"D6'
C (160)cost 成本 Gpws_jw
C (161)cost account 成本帐户 2r2qZ#I}
C (162)cost accounting 成本会计 VLuhURI)
C (163)cost accounting manual 成本手册 5-M EOy(
C (164)cost accounts calendar 成本报表的日历时间 epsh&)5a*
C (165)cost adjustment 成本调整 0Zp)
DM
C (166)cost allocation 成本分配 RU3:[(7
C (167)cost apportionment 成本分摊 ?(el6 J}
C (168)cost attribution 成本归属 {
as#lHn
C (169)cost audit 成本审计 k/A8|
C (170)cost behaviour 成本性态 "d60IM#N?
C (171)cost benefit analysis 成本效益分析 <(dHh9$~
C (172)cost center 成本中心 CfKvC
C (173)cost driver 成本动因