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注会《审计》英语常用词汇 }I'^./za
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1.audit 审计 _D
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2.attestation 鉴证 'kEG.Oq7
3.credibility 可信赖程度 S (tEwXy
4.audit of financial statements 财务报表审计 =x#&\ui
5.agreed-upon procedures 执行商定程序 `M0YAiG
6.high levels of assurance 高水平保证 v2=/[E@
7.compilation 编制 LD_M 3
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8.reliability 可靠性 u>}zm_
9.relevance 相关性 AK;^9b-}q:
10.professional skepticism 职业谨慎 x?
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11.objectivity 客观性 ONfyYM?
12. professional competence 专业胜任能力 LuL$v+`
13.Senior/CPA-in-charge 项目经理 ~j]dct7
14.audit engagement letter 业务约定书 10O3Z9
15.recurring audit 连续审计 O4!9
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16.the client 委托人 &=NJ
17.change CPA 更换注册会计师 gmDR{loX
18.the existing CPA 现任注册会计师 kC31$jMC3!
19.the successor CPA 后任注册会计师 2rmNdvvrk
20.the preceding CPA前任注册会计师 BUDGyl/=
21.issue the audit report 出具审计报告 !t%Q{`p
22.expert 专家 #fj[kq)&S
23.the board of directors 董事会 l?<q
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24.knowledge of the entity‘ s business 了解被审计单位情况 W0|_]"K-
25.assess material misstatement risks评估重大错报风险 Y$+QNi
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k}s+ca!B
27.a general knowledge of —— 初步了解―――的情况 b}}y=zO|$
28.a more knowledge of—— 进一步了解的情况 Bj8<@~bX:L
29.the prior year‘s working papers 以前年度工作底稿 9t0Cj/w}
30.minutes of meeting 会议纪要 m_$JWv\|\
31.business risks 经营风险 |(&oI(l5K
32.appropriateness 适当性 xG w?'\
33.accounting estimate 会计估计 "qE {a>d
34.management representations 管理层声明 :G0+;[?N
35.going concern assumption 持续经营假设 J?,?fqb
36.audit plan 审计计划 -f 4>MG
37.significant audit areas 重点审计领域 ^}hZ'<PK
38.error 错误 -!~vA+jw1
39.fraud舞弊 ki3 HcV
40.modified or additional procedures 修改或追加审计程序 yfC2^#9 Zu
41.misappropriation of assets 侵占资产 BCBU b
42.transactions without substance 虚假交易 Pa[?L:E
43.unusual pressures 异常压力 (V)9s\Le_
44.the suspected noncompliance 涉嫌存在违法行为 K-6p'|
45.materialiy 重要性 P#v^"}.Wd
46.exceed the materiality level 超过重要性水平 SM$\;)L
47.approach the materiality level 接近重要性水平 mYzcVhV
48.an acceptably low level 可接受水平 3;A$<s
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 jr:drzr{
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50.misstatements or omissions 错报或漏报 QY6O(=
51.aggregate 总计 _0m}z%rI
52.subsequent events 期后事项 nNu[c[V
53.adjust the financial statements 调整财务报表 eVrNYa1>H
54.perform additional audit procedures 实施追加的审计程序 Q K j1yG0i
55.audit risk 审计风险 'QR4~`6I
56.detection risk 检查风险 j3LNnZY
57.inappropriate audit opinion 不适当的审计意见 0JyqCbl
58.material misstatement 重大的错报 hR0]8l|
59.tolerable misstatement 可容忍错报 %UB
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60.the acceptable level of detection risk 可接受的检查风险 2]3G1idB
61.assessed level of material misstatement risk 重大错报风险的评估水平 Zikm?(J
62.simall business 小规模企业 umryA{Ps
63.accounting system 会计系统 %_)b>C18y
64.test of control 控制测试 /3s@6Ex}E
65.walk-through test 穿行测试 F=:c5z
66.communication 沟通 soDfi-2o3
67.flow chart 流程图
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68.reperformance of internal control 重新执行 -CwWs~!
69.audit evidence 审计证据 OoSa95#x
70.substantive procedures 实质性程序 -: C[P
71.assertions 认定 7F~xq#Wi#
72.esistence 存在 a0 qj[+
73.occurrence 发生 kHZKj!!R
74.completeness 完整性 [XxA.S)x3
75.rights and obligations 权利和义务 <9T
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76.valuation and allocation 计价和分摊 ,rX
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77.cutoff 截止 kr6:{\DU:B
78.accuracy 准确性 H&9wS
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79.classification 分类 4">84,-N
80.inspection 检查 WVj&0
81.supervision of counting 监盘 +Z]y #=
82.observation 观察 ID&zY;f
83.confirmation 函证 >" i~ x
84.computation 计算 6mX: =Q
85.analytical procedures 分析程序 } cRi
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86.vouch 核对 u"eZa!#
87.trace 追查 "1AjCHZ
88.audit sampling 审计抽样 ]2g5Ka[>w
89.error 误差 K:C+/O
90.expected error 预期误差 N#mK7|\c?:
91.population 总体 U24V55ZnI
92.sampling risk 抽样风险 []!tT-Gzy
93.non- sampling risk 非抽样风险 qgh]@J
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94.sampling unit 抽样单位 ;wfH^2HxE)
95.statistical sampling 统计抽样 2~+'vi
96.tolerable error 可容忍误差 Gl=@>Dc%
97.the risk of under reliance 信赖不足风险 m79m{!q$-
98.the risk of over reliance 信赖过度风险 o
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99.the risk of incorrect rejection 误拒风险 ?NQD#
100. the risk of incorrect acceptance 误受风险 bl6':m+
101.working trial balance 试算平衡表 e$gaE</
102.index and cross-referencing 索引和交叉索引 bXk:~LE
103.cash receipt 现金收入 WReYF+Uen
104.cash disbursement 现金支出 Q^\{Zg)p
105.bank statement 银行对账单 m21QN9(i%
106.bank reconciliation 银行存款余额调节表 u)wu=z8
107.balance sheet date 资产负债表日 VNr!|bp5
108.net realizable value 可变现净值 V>DXV-%&C
109.storeroom 仓库 PsacXZNs\N
110.sale invoice 销售发票 ~y( ,EO
111.price list 价目表 -(`K7T>D.
112.positive confirmation request 积极式询证函 }Z<D^Z~w
113.negative confirmation request 消极式询证函 (8+.#1!*
114.purchase requisition 请购单 `1}HWLBX.
115.receiving report 验收报告 Z{Lmd`<w`j
116.gross margin 毛利 x A@|I#
117.manufacturing overhead 制造费用 jqV)V> M.
118.material requisition 领料单 Z1E`I89<
119.inventory-taking 存货盘点 V7qCbd^>XJ
120.bond certificate 债券 iG?w;
121.stock certificate 股票 `kI?Af*;v
122.audit report 审计报告 3^uL`ETm@
123.entity 被审计单位 R V_MWv
124.addressee of the audit report 审计报告的收件人 {b\Y?t^>f
125.unqualified opinion 无保留意见 $yP'k&b!
126.qualified opinion 保留意见 eG a#$x?.
127.disclaimer of opinion 无法表示意见 ZP]2
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128.adverse opinion 否定意见 Nn~tb2\vk
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A (1)ABC 作业基础成本计算 /TR"\xQF
A (2)absorbed overhead 已吸收制造费用 :Q0?ub]
A (3)absorption costing 吸收成本计算 ZdJVs/33Vn
A (4)account 账户,报表 ljaAB+
A (5)accounting postulate 会计假设 v]UU&Jq8U
A (6)accounting series release 会计公告文件 5pN08+
A (7)accounting valuation 会计计价 eP-R""uPw
A (8)account sale 承销清单 |:J*>"sq
A (9)accountability concept 经营责任概念 eWqVh[
A (10)accountancy 会计职业 VuYWb)@
A (11)accountant 会计师 U)IsTk~}O
A (12)accounting 会计 ;@h'Mb
A (13)agency cost 代理成本 >n@>h$]
A (14)accounting bases 会计基础 W
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A (15)accounting manual 会计手册 ==r?
A (16)accounting period 会计期间 g~i''lng
A (17)accounting policies 会计方针 (9'G
A (18)accounting rate of return 会计报酬率 }kgjLaQ^N
A (19)accounting reference date 会计参照日 `Lb _J
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 Cv?<}q
A (22)accrual expenses 应计费用 @eAGN|C5
A (23)acid test ration 速动比率(酸性测试比率) Ynk><0g6
A (24)acquisition 购置 Q9Xmb2LN
A (25)acquisition accounting 收购会计 NoSqzJyh
A (26)activity based accounting 作业基础成本计算 .$}Z:,aB
A (27)adjusting events 调整事项 vh:UXE lm
A (28)administrative expenses 行政管理费 oK(W)[u
A (29)advice note 发货通知 .wt>.mUH
A (30)amortization 摊销 &j
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A (31)analytical review 分析性检查 ps{&WT3a
A (32)annual equivalent cost 年度等量成本法 ?$`1%Y9
A (33)annual report and accounts 年度报告和报表 8O;rp(N.n
A (34)appraisal cost 检验成本 lL(}dbT~N
A (35)appropriation account 盈余分配账户 pX h^M{.
A (36)articles of association 公司章程细则 KY(l<pm
A (37)assets 资产 f(9$"Vi
A (38)assets cover 资产保障 i &SBW0)
A (39)asset value per share 每股资产价值 9
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A (40)associated company 联营公司 t"!
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A (41)attainable standard 可达标准 '6Z/-V4k
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A (42)attributable profit 可归属利润 *6\`A!C
A (43)audit 审计 (0+ GLI8
A (44)audit report 审计报告 ^0BF2&Zx
A (45)auditing standards 审计准则 w$<fSe7
A (46)authorized share capital 额定股本 p1`'1`.3
A (47)available hours 可用小时 W0r5D9k
A (48)avoidable costs 可避免成本 E}CqVuU
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B (49)back-to-back loan 易币贷款 +lf@O&w
B (50)backflush accounting 倒退成本计算 )4o=t.O\K
B (51)bad debts 坏帐 ?-6x]l=]
B (52)bad debts ratio 坏帐比率 dA M ilTo
B (53)bank charges 银行手续费 [b)K@Ha
B (54)bank overdraft 银行透支 aGzdur
B (55)bank reconciliation 银行存款调节表 ah&plaVzC
B (56)bank statement 银行对账单 6u]OXPA|
B (57)bankruptcy 破产 UdM5R
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B (58)basis of apportionment 分摊基础 s'fc
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B (59)batch 批量 fAA@ziKg
B (60)batch costing 分批成本计算 yrvSbqR
B (61)beta factor B(市场)风险因素 *7D$;?"
B (62)bill 账单 /v5g;x_T
B (63)bill of exchange 汇票 y0mg}N1
B (64)bill of landing 提单 9Av- ;!]
B (65)bill of materials 用料预计单 BX)cV
B (66)bill payable 应付票据 dQ2i{A"BKz
B (67)bill receivable 应收票据 x.4)p6
B (68)bin card 存货记录卡 u3?Pp[tM<
B (69)bonus 红利 Uc%`? +Q
B (70)book-keeping 薄记 @SMy0:c:
B (71)Boston classification 波士顿分类 hcqmjqJ
B (72)breakeven chart 保本图 `a1R "A
B (73)breakeven point 保本点 gQzJ2LU(
B (74)breaking-down time 复位时间 T;pn -
B (75)budget 预算 G QB^
B (76)budget center 预算中心 `5 v51TpH
B (77)budget cost allowance 预算成本折让 ]C:If h~
B (78)budget manual 预算手册 |(8Hk@\CT>
B (79)budget period 预算期间 6s
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B (80)budgetary control 预算控制 }mS0{rxD4
B (81)budgeted capacity 预算生产能力 Jtk.v49Ad>
B (82)burden 制造费用 +`vZg^_c`
B (83)business center 经营中心 kGTc~p(
B (84)business entity 营业个体 qFsg&<
B (85)business unit 经营单位 3b/vyZF
B (86)buy-out management 管理性购买产权 O=?X%m #
B (87)by-product 副产品 l$_+WC*wp
C (88)called-up share capital 催缴股本 ~
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C (89)capacity 生产能力 kAF}*&Kzd~
C (90)capacity ratios 生产能力比率 L"^366M!
C (91)capital 资本 ny?m&;^r:
C (92)capital assets pricing model资本资产计价模式 7|eSvC
C (93)capital commitment 承诺资本 B+H9c~3$
C (94)capital employed 已运用的资本 O?J:+L(
C (95)capital expenditure 资本支出 ,ce^"yG
C (96)capital expenditureauthorization 资本支出核准 '!L1z4
5
C (97)capital expenditure control 资本支出控制 BNm va
C (98)capital expenditure proposal资本支出申请 WatLAn+
C (99)capital funding planning 资本基金筹集计划 \ rWgA
C (100)capital gain 资本收益 g[+Q~/yq
C (101)capital investment appraisal资本投资评估 -/{}^QWB
C (102)capital maintenance 资本保全 jHw2Q8s|R
C (103)capital resource planning 资本资源计划 WM l ^XZO
C (104)capital surplus 资本盈余 X|B;>q
C (105)capital turnover 资本周转率 I\6<)2j/L
C (106)card 记录卡 G+^$JN=
C (107)cash 现金 KIl.?_61O
C (108)cash account 现金账户 im
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C (109)cash book 现金账薄 Q>c6ouuJ
C (110)cash cow 金牛产品 1E_Ui1 [
C (111)cash flow 现金流量 Qi]Z)v{^
C (112)cash discounted 现金贴现 *xVAm7_v
C (113)cash flow budget 现金流量预算 x{o5Ha{
C (114)cash flow statement 现金流量表 (eE}W~Z
C (115)cash ledger 现金分类账 29DWRJU
C (116)cash limit 现金限额 X',0MBQ0
C (117)CCA 现时成本会计 M{RZ-)IC
C (118)center 中心 O
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C (119)changeover time 变更时间 wupD
C (120)chartered entity 特许经济个体 ^aWNtY'
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C (121)cheque 支票 D
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C (122)cheque register 支票登记薄 ~"0X,APR5
C (123)coin analysis 零钱分类 5VoiDM=\c
C (124)classification 分类 A+E@OO w*~
C (125)clock card 工时卡 Z6@J-<u
C (126)code 代码 kU>|E<c*
C (127)commitment accounting 承诺确认会计 yzl\{I&
C (128)common cost 共同成本 ]Wm ?<7H
C (129)company limited byguarantee 有限担保责任公司 ]H7Mx\
C (130)company limited shares 股份有限公司 ?t P/VL
C (131)competitive position 竞争能力状况 =
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C (132)concept 概念 Z*3}L
C (133)conglomerate 跨行业企业 ^#nWgo7{7
C (134)consistency concept 一致性概念 ~y^lNgujO
C (135)consolidated accounts 合并报表 $s!meg@s
C (136)consolidation accounting 合并会计 FQ1oqqr
C (137)consortium 财团 5FKd{V'
C (138)contingency plan 应急计划 g}KZL-p4\m
C (139)contingent liabilities 或有负债 xmx;tq
C (140)continuous operation 连续生产 x}j41E}
C (141)contra 抵消 DCUq.q)
C (142)contract cost 合同成本 B;_3
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C (143)contract costing 合同成本计算 ,lM2BXz%
C (144)contribution 贡献毛益 WfO$q^'?DP
C (145)contribution centre 贡献中心 Xe+FMbBco
C (146)contribution chart 贡献图 2` qXDfD`
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 5)<jP
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C (148)contribution to salesration 贡献毛益对销售比率 t+q`h3
C (149)control 控制 l);8y5
C (150)control account 控制帐户 Z"T(8>c;g
C (151)control limits 控制限度 Ls*=mh~IY
C (152)controllability concept 可控制概念 zD-8#H35X"
C (153)controllable cost 可控制成本 Ih"
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C (154)conversion cost 加工成本 dq(L1y870
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 kn|l 3+
C (156)corporate appraisal 公司评估 nQmYeM
C (157)corporate planning 公司计划 !S{<Xc'wv
C (158)corporate social reporting 公司社会报告 XjU; oh4:.
C (159)corporation 股份公司 ;mlIWn
C (160)cost 成本 RtL'fd
C (161)cost account 成本帐户 *4y r7~S5
C (162)cost accounting 成本会计 9%6`ZS~3
C (163)cost accounting manual 成本手册 .CpO+z
C (164)cost accounts calendar 成本报表的日历时间 hh}EDnx
C (165)cost adjustment 成本调整 -y<uAI g
C (166)cost allocation 成本分配 *X=-^\G
C (167)cost apportionment 成本分摊 bf(&N-"A
C (168)cost attribution 成本归属 hDsORh!i
C (169)cost audit 成本审计 CU_06A|}
C (170)cost behaviour 成本性态 "FS.&&1(
C (171)cost benefit analysis 成本效益分析 {NDP}UATw
C (172)cost center 成本中心 _"V0vV
C (173)cost driver 成本动因