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注会《审计》英语常用词汇 1>*#%R?W
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1.audit 审计 A0Zt8>w
2.attestation 鉴证 Le*.*\
3.credibility 可信赖程度 c7M%xGrP
4.audit of financial statements 财务报表审计 Dgx8\~(E'
5.agreed-upon procedures 执行商定程序 xY$iz)^0&
6.high levels of assurance 高水平保证 me'd6!O9-
7.compilation 编制 #vzEu
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8.reliability 可靠性 l2&`J_"
9.relevance 相关性 SL,p36N
10.professional skepticism 职业谨慎 P1NJ^rX
11.objectivity 客观性 IN,(yaC
12. professional competence 专业胜任能力 I8QjKI (
13.Senior/CPA-in-charge 项目经理 M4d47<'*~
14.audit engagement letter 业务约定书 fPrLM'
15.recurring audit 连续审计 P|HKn,ar
16.the client 委托人 JXw^/Y$
17.change CPA 更换注册会计师 sYdRh?Hq
18.the existing CPA 现任注册会计师 J@OB`2?Zv
19.the successor CPA 后任注册会计师 @c~)W8
20.the preceding CPA前任注册会计师 ^mb[j`CCt
21.issue the audit report 出具审计报告 hRq3C1mR
22.expert 专家 l27\diKPJ
23.the board of directors 董事会 ]XTu+T.aT
24.knowledge of the entity‘ s business 了解被审计单位情况 z
Nl ,
25.assess material misstatement risks评估重大错报风险 z.CywME<)t
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 cW{1
Pz^_
27.a general knowledge of —— 初步了解―――的情况 tw(JZDc
28.a more knowledge of—— 进一步了解的情况 sg8/#_S1i
29.the prior year‘s working papers 以前年度工作底稿
]I L;`>Gp
30.minutes of meeting 会议纪要 l$YC/bP
31.business risks 经营风险 W,K%c=
32.appropriateness 适当性 H
XoX
33.accounting estimate 会计估计 t#S<iBAZ
34.management representations 管理层声明 $
z$u{
35.going concern assumption 持续经营假设 de]z T^&C
36.audit plan 审计计划 rLU/W<F8
37.significant audit areas 重点审计领域 /5#rADOS
38.error 错误 ?\#N9+{W
39.fraud舞弊 XTd3|Pm
40.modified or additional procedures 修改或追加审计程序 ;P;((2_X9
41.misappropriation of assets 侵占资产 jM&r{^(
42.transactions without substance 虚假交易 1&/FG(*/
43.unusual pressures 异常压力 RID]pek
44.the suspected noncompliance 涉嫌存在违法行为 !bC+TYsU
45.materialiy 重要性 0[F:'_
46.exceed the materiality level 超过重要性水平 k@ K7yK
47.approach the materiality level 接近重要性水平 siTX_`0
48.an acceptably low level 可接受水平 ^T.E+2=>z
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 {,cCEXag%
50.misstatements or omissions 错报或漏报 *FfMI
51.aggregate 总计 xP=/N!,#
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 @
a4/ELx
54.perform additional audit procedures 实施追加的审计程序 zFQ&5@43
55.audit risk 审计风险 O8]'o*<]
56.detection risk 检查风险 fA=#Fzk 2
57.inappropriate audit opinion 不适当的审计意见 c!
hwmy;
58.material misstatement 重大的错报 *0_yT$
59.tolerable misstatement 可容忍错报 v?c 0[+?
60.the acceptable level of detection risk 可接受的检查风险 kSc{^-<R
61.assessed level of material misstatement risk 重大错报风险的评估水平 HK)cKzG[s!
62.simall business 小规模企业 63!rU
B!
63.accounting system 会计系统 >3gi yeJ
64.test of control 控制测试 F3oQ^;xB
65.walk-through test 穿行测试 {u[V{XIUh
66.communication 沟通 ]hud4i~
67.flow chart 流程图 h C=:q
68.reperformance of internal control 重新执行 u4"SH(
69.audit evidence 审计证据 "C?5f]T
70.substantive procedures 实质性程序 __@zT SVb
71.assertions 认定 eh*6cQ.0
72.esistence 存在 |+U<S~
73.occurrence 发生 L'i-fM[#
74.completeness 完整性 [~\PQYm'
75.rights and obligations 权利和义务 $DBGLmw
76.valuation and allocation 计价和分摊 $ \*`
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77.cutoff 截止 =TP(
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78.accuracy 准确性 \tyg(srw0
79.classification 分类 q@hp.(V
80.inspection 检查 <e%F^#y_
81.supervision of counting 监盘 `Y40w#?uW
82.observation 观察 XI Jlc~2
83.confirmation 函证 { m8+Wju}
84.computation 计算 65,(4Udz!
85.analytical procedures 分析程序 +fKtG]$
86.vouch 核对 uE=$p)
87.trace 追查 nH !3(X*
88.audit sampling 审计抽样 Y`6rEA0
89.error 误差 fWGOP~0
90.expected error 预期误差 CJaKnz
91.population 总体 A\Txb_x
92.sampling risk 抽样风险 ZJ;wRd@
93.non- sampling risk 非抽样风险 m
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94.sampling unit 抽样单位 pZni,<Q
95.statistical sampling 统计抽样 ^(E"3 c
96.tolerable error 可容忍误差 Pf^Ly97
97.the risk of under reliance 信赖不足风险 "<g?x`iz
98.the risk of over reliance 信赖过度风险 ,"v)vTt
99.the risk of incorrect rejection 误拒风险 ogkz(wZ
100. the risk of incorrect acceptance 误受风险 .3S\Rrv
101.working trial balance 试算平衡表 1{;[q3a
102.index and cross-referencing 索引和交叉索引 x
mrugNRg
103.cash receipt 现金收入 W(]E04
104.cash disbursement 现金支出 .=et{\
105.bank statement 银行对账单 hIE%-gZ/
106.bank reconciliation 银行存款余额调节表 `\WcF7
107.balance sheet date 资产负债表日 {="Su{i}}
108.net realizable value 可变现净值 ebl)6C
109.storeroom 仓库 RGx]DP$5G
110.sale invoice 销售发票 O>tC]sm%
111.price list 价目表 [~Z'xY
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112.positive confirmation request 积极式询证函 ,YAPCj
113.negative confirmation request 消极式询证函 5kRwSOG%'
114.purchase requisition 请购单 S
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115.receiving report 验收报告 auyKLT3C
116.gross margin 毛利 <MWXew7b
117.manufacturing overhead 制造费用 2f}K#i8
118.material requisition 领料单 D-2v>l_
119.inventory-taking 存货盘点 X+'^Sp
120.bond certificate 债券 ~t.WwxY+
121.stock certificate 股票 rhzv^t
122.audit report 审计报告 5pKvNLy.t
123.entity 被审计单位 o\=i0HR9
124.addressee of the audit report 审计报告的收件人 ]Lb?#S
125.unqualified opinion 无保留意见 GWA!Ab'<U
126.qualified opinion 保留意见 >TQBRA;'
127.disclaimer of opinion 无法表示意见 b[&,
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128.adverse opinion 否定意见 U`8^N.Snrp
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A (1)ABC 作业基础成本计算 &Curvc1fm
A (2)absorbed overhead 已吸收制造费用 zvK5Zxl
A (3)absorption costing 吸收成本计算 x(/@Pt2B
A (4)account 账户,报表 $
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A (5)accounting postulate 会计假设 ,SE$Rh
A (6)accounting series release 会计公告文件 j~,LoGuPh
A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 vwqN;
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A (9)accountability concept 经营责任概念 5s
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A (10)accountancy 会计职业 A 4W
A (11)accountant 会计师 057G;u/
A (12)accounting 会计 w?$u! X
A (13)agency cost 代理成本 &T|&D[@
A (14)accounting bases 会计基础 dbq{a
A (15)accounting manual 会计手册 s2kZZP8-
A (16)accounting period 会计期间 *|gs-<[#X
A (17)accounting policies 会计方针 0Z);.l^
A (18)accounting rate of return 会计报酬率 %&=(,;d
A (19)accounting reference date 会计参照日 BHJ'[{U*w
A (20)accounting reference period 会计参照期间 mJDKxgGK
A (21)accrual concept 应计概念 cf[u%{
6Y
A (22)accrual expenses 应计费用 dD.d?rnZq7
A (23)acid test ration 速动比率(酸性测试比率) "aCb;2Rs
A (24)acquisition 购置 a+>W
A (25)acquisition accounting 收购会计 t+4Y3*WeGF
A (26)activity based accounting 作业基础成本计算 eDM0417O(
A (27)adjusting events 调整事项 U3j~}H.D1
A (28)administrative expenses 行政管理费 E][{RTs
A (29)advice note 发货通知
>2Qqa;nx|
A (30)amortization 摊销 5q_OuZ/6
A (31)analytical review 分析性检查 z)Q^j>%
A (32)annual equivalent cost 年度等量成本法 M6hvi(!X2
A (33)annual report and accounts 年度报告和报表 ,M/#Q6P0}
A (34)appraisal cost 检验成本 <%3SI.
A (35)appropriation account 盈余分配账户 l;Wy,?p
A (36)articles of association 公司章程细则 6 XOu~+7
A (37)assets 资产 %d[xr h
A (38)assets cover 资产保障 zyp"*0zUr
A (39)asset value per share 每股资产价值
%}ApO{
A (40)associated company 联营公司 gM
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A (41)attainable standard 可达标准 P7k$^n
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A (42)attributable profit 可归属利润 (8-lDoW
A (43)audit 审计 =@jMx^A"
A (44)audit report 审计报告 aEqI51I
A (45)auditing standards 审计准则 ~h^}W$pO
A (46)authorized share capital 额定股本 })0 7u
A (47)available hours 可用小时 n\"LN3
A (48)avoidable costs 可避免成本 f~" V
B (49)back-to-back loan 易币贷款 4bFVyv
B (50)backflush accounting 倒退成本计算 S.F=$z.%
B (51)bad debts 坏帐 .kKwdqO+zB
B (52)bad debts ratio 坏帐比率 eeJt4DV8v
B (53)bank charges 银行手续费 }B
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B (54)bank overdraft 银行透支 ?6YUb;
B (55)bank reconciliation 银行存款调节表 vB YT)S
B (56)bank statement 银行对账单 B?ob{K@
B (57)bankruptcy 破产 'GzhZ`E6
B (58)basis of apportionment 分摊基础 G*~*2>~
B (59)batch 批量 73z|'0.
B (60)batch costing 分批成本计算 //u76nQ
B (61)beta factor B(市场)风险因素 PLD'Q,R
B (62)bill 账单 ]vkHU6d
B (63)bill of exchange 汇票 )4_6\VaM
B (64)bill of landing 提单 AUjTcu>i
B (65)bill of materials 用料预计单 'kg]|"M
B (66)bill payable 应付票据 #Xw[i
B (67)bill receivable 应收票据 m3xj5]#^$
B (68)bin card 存货记录卡 gL}Y5U+s
B (69)bonus 红利 8(/f!~
B (70)book-keeping 薄记 4Z~D
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B (71)Boston classification 波士顿分类 b
G5
B (72)breakeven chart 保本图 7C?mD75j
B (73)breakeven point 保本点 a={qA4N
B (74)breaking-down time 复位时间 "X(=
B (75)budget 预算 B{UoNm@
B (76)budget center 预算中心 I nK)O';
B (77)budget cost allowance 预算成本折让 6ym)F!t8l
B (78)budget manual 预算手册 d<'Yt|zt
B (79)budget period 预算期间 s1\BjSzk
B (80)budgetary control 预算控制 34^C
fh
B (81)budgeted capacity 预算生产能力 27 TZ+?
B (82)burden 制造费用 LP-Q'vb<=
B (83)business center 经营中心 #VLTx!5o
B (84)business entity 营业个体 [=Xvp z
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 gX[6WB"p
B (87)by-product 副产品 lm$T`:c
C (88)called-up share capital 催缴股本 &`@K/Nf$9
C (89)capacity 生产能力 a}6Wo=
C (90)capacity ratios 生产能力比率 h>4\I;Ij
C (91)capital 资本 Q WOd&=:
C (92)capital assets pricing model资本资产计价模式 V4|pZ]
C (93)capital commitment 承诺资本 YS/4<QA[
C (94)capital employed 已运用的资本 {&xKSWNc
C (95)capital expenditure 资本支出 6b@:La
C (96)capital expenditureauthorization 资本支出核准 TtHqdK
L
C (97)capital expenditure control 资本支出控制 5WEF^1
C (98)capital expenditure proposal资本支出申请 (i {
C (99)capital funding planning 资本基金筹集计划 0
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C (100)capital gain 资本收益 By"
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C (101)capital investment appraisal资本投资评估 9T)-|fja_
C (102)capital maintenance 资本保全
z
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C (103)capital resource planning 资本资源计划 nP] ~8ViS
C (104)capital surplus 资本盈余 m!g
f!
C (105)capital turnover 资本周转率 $cc]pJy"}
C (106)card 记录卡 U\+o$mU^
C (107)cash 现金 YI|7a#*F
C (108)cash account 现金账户 (R{WJjj
C (109)cash book 现金账薄 tip\vS)
C (110)cash cow 金牛产品 =^NR(:SaaU
C (111)cash flow 现金流量 0Y
{A
C (112)cash discounted 现金贴现 WUKYwA/t
C (113)cash flow budget 现金流量预算 O3Yv ->#
C (114)cash flow statement 现金流量表 $Die~rPU
C (115)cash ledger 现金分类账
1I_(!F{Ho
C (116)cash limit 现金限额 H.*XoktC]
C (117)CCA 现时成本会计 k5(@n>p
C (118)center 中心 -r[l{ce
C (119)changeover time 变更时间 h60*=+vdJ
C (120)chartered entity 特许经济个体 LEG
y1L
C (121)cheque 支票 VGkwrS;+I
C (122)cheque register 支票登记薄 N\rbnr
C (123)coin analysis 零钱分类 +Ibcc8Qud
C (124)classification 分类 g$~ktr+%
C (125)clock card 工时卡 OQA}+XO
C (126)code 代码 UE5T%zd /
C (127)commitment accounting 承诺确认会计 S
-GcH
C (128)common cost 共同成本 SZNM$X|T
C (129)company limited byguarantee 有限担保责任公司 Iell`;
C (130)company limited shares 股份有限公司 P
E0A `
C (131)competitive position 竞争能力状况 u`3J2,.
C (132)concept 概念 e+j7dmGa
C (133)conglomerate 跨行业企业 fQM:NI?9?
C (134)consistency concept 一致性概念 lo Oh }y+
C (135)consolidated accounts 合并报表 jUYb8:B
C (136)consolidation accounting 合并会计 "1t%J7c_
C (137)consortium 财团 wUv
Zc
C (138)contingency plan 应急计划 h#a,<B|
C (139)contingent liabilities 或有负债 :>] =YE
C (140)continuous operation 连续生产 GG-7YJ
C (141)contra 抵消 [td)
v,
C (142)contract cost 合同成本 7']n_-fu
C (143)contract costing 合同成本计算 /0IvvD!7N
C (144)contribution 贡献毛益 {%*,KB>b
C (145)contribution centre 贡献中心 x=(Q$Hl5
C (146)contribution chart 贡献图 h,"K+$
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 zuwlVn
C (148)contribution to salesration 贡献毛益对销售比率 4cDjf~n
C (149)control 控制 N*y09?/h
C (150)control account 控制帐户 -A^18r
C (151)control limits 控制限度 Kf/1;:^
C (152)controllability concept 可控制概念 ?#da4W
C (153)controllable cost 可控制成本 a"@k11
C (154)conversion cost 加工成本 :Xqq
hG
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 V4PI~"4q#1
C (156)corporate appraisal 公司评估 J'jwRn
C (157)corporate planning 公司计划 jvv3;lWDL.
C (158)corporate social reporting 公司社会报告 ;EDc1:
C (159)corporation 股份公司 .SzPig
C (160)cost 成本 DryN}EMOKD
C (161)cost account 成本帐户 >MwjUq
C (162)cost accounting 成本会计 I&%{%*y
C (163)cost accounting manual 成本手册 I?r7dQEm
C (164)cost accounts calendar 成本报表的日历时间 >$Sc}a
3
C (165)cost adjustment 成本调整 l+`f\ },
C (166)cost allocation 成本分配 bk^W]<:z`
C (167)cost apportionment 成本分摊 Ws$<B
b
C (168)cost attribution 成本归属 Y>W$n9d&G2
C (169)cost audit 成本审计 uy
Z
C (170)cost behaviour 成本性态 dnRbt{`jP
C (171)cost benefit analysis 成本效益分析 )lh48Ag0t;
C (172)cost center 成本中心 bS7rG$n [
C (173)cost driver 成本动因