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注会《审计》英语常用词汇 {J,"iJKop
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1.audit 审计 +
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2.attestation 鉴证 )AR-b8..o
3.credibility 可信赖程度 Tsb}\
4.audit of financial statements 财务报表审计 \#J
q%nd
5.agreed-upon procedures 执行商定程序 VV}"zc^
6.high levels of assurance 高水平保证 "T^%HPif
7.compilation 编制 }[UH1+`L
8.reliability 可靠性 Jj=N+,km
9.relevance 相关性 eZ[Qhrc
10.professional skepticism 职业谨慎 ED79a:
11.objectivity 客观性 b1i~F45h
12. professional competence 专业胜任能力 '<<@@.(f
13.Senior/CPA-in-charge 项目经理 0uW)&>W
14.audit engagement letter 业务约定书 '/ Hoq
15.recurring audit 连续审计 Fv
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16.the client 委托人 =>3,]hnep
17.change CPA 更换注册会计师 C R?}*
18.the existing CPA 现任注册会计师 #rGCv~0*l
19.the successor CPA 后任注册会计师 pKj:)6t"
20.the preceding CPA前任注册会计师 HpIi- Es7C
21.issue the audit report 出具审计报告 p"~@q} 3
22.expert 专家 /<$|tp\Rc
23.the board of directors 董事会 w42{)S"
24.knowledge of the entity‘ s business 了解被审计单位情况
+@f
25.assess material misstatement risks评估重大错报风险 U;
<{P
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 OAW_c.)5D
27.a general knowledge of —— 初步了解―――的情况 c U(z5th
28.a more knowledge of—— 进一步了解的情况
qM26:kB{
29.the prior year‘s working papers 以前年度工作底稿 !A%
vR
\
30.minutes of meeting 会议纪要 ^b|? ?9&
31.business risks 经营风险 %@)q=*=y
32.appropriateness 适当性 er1XZ
33.accounting estimate 会计估计 NopfL
34.management representations 管理层声明 Viw,YkC
35.going concern assumption 持续经营假设 1pDU}rPJ
.
36.audit plan 审计计划 7]5~ml3:
37.significant audit areas 重点审计领域 PyHL`PZZ
38.error 错误 /c-k{5mH%
39.fraud舞弊 +`Nu0y!rj
40.modified or additional procedures 修改或追加审计程序 #<m2Xo?d]
41.misappropriation of assets 侵占资产 \v
c&V8
42.transactions without substance 虚假交易 l?J
[K
43.unusual pressures 异常压力 DaHbOs_<
44.the suspected noncompliance 涉嫌存在违法行为 0k?]~f
45.materialiy 重要性 )c9Xp:
46.exceed the materiality level 超过重要性水平 "oZ_1qi<
47.approach the materiality level 接近重要性水平 tq'hiS(b
48.an acceptably low level 可接受水平 UCj+V@{
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 RN@)nc_
50.misstatements or omissions 错报或漏报 BOM0QskLf
51.aggregate 总计 _]Ob)RUVH
52.subsequent events 期后事项 9
yTkZ`M28
53.adjust the financial statements 调整财务报表 3y2L!&'z
54.perform additional audit procedures 实施追加的审计程序 0~WXA=XG
55.audit risk 审计风险 BLqK5~
56.detection risk 检查风险 iRG6Cw2
57.inappropriate audit opinion 不适当的审计意见 d*k5h<jM
58.material misstatement 重大的错报 Tw`dLK?
59.tolerable misstatement 可容忍错报 1?8M31
60.the acceptable level of detection risk 可接受的检查风险 lAC"7 Z?F
61.assessed level of material misstatement risk 重大错报风险的评估水平 .T(vGiU
62.simall business 小规模企业 -p7
HQ/
63.accounting system 会计系统 ?^7X2 u$nm
64.test of control 控制测试 5i'?oXL
65.walk-through test 穿行测试 B]gyj
66.communication 沟通 ]qq2VO<b
67.flow chart 流程图 7AGUi+!ICl
68.reperformance of internal control 重新执行 =c&.I}^1L
69.audit evidence 审计证据 &%/T4$'+Y+
70.substantive procedures 实质性程序 e F}KOOfC
71.assertions 认定 t&5 Ne ?
72.esistence 存在 UEYJd&n0CB
73.occurrence 发生 KXcRm)
74.completeness 完整性 "66#F
75.rights and obligations 权利和义务 r#w 7qEtD
76.valuation and allocation 计价和分摊 [GI2%uA0
77.cutoff 截止 0xCe6{86
78.accuracy 准确性 TEj"G7]1$A
79.classification 分类 pTTM(Hrx
80.inspection 检查 w6mYLK%
81.supervision of counting 监盘 NzM ,0q
82.observation 观察 *(]ZdB_2
83.confirmation 函证 q?]K
Z_a
84.computation 计算 e8(Qx3T?b
85.analytical procedures 分析程序 ( 'dbMH\O
86.vouch 核对 i 2uSPV!Tf
87.trace 追查 ;Kg7}4`I
88.audit sampling 审计抽样 /f+BeQ3#/
89.error 误差 )g3c-W=
90.expected error 预期误差 r5(efTgAd+
91.population 总体 DZH2U+K
92.sampling risk 抽样风险 %i?v)EW
93.non- sampling risk 非抽样风险 @ u
Q *$
94.sampling unit 抽样单位 eHd7fhW5
95.statistical sampling 统计抽样 i;|I;5tC
96.tolerable error 可容忍误差 Clap3E|a
97.the risk of under reliance 信赖不足风险 2 1+[9
98.the risk of over reliance 信赖过度风险 W* v3B.
99.the risk of incorrect rejection 误拒风险 V
joVC$ZX
100. the risk of incorrect acceptance 误受风险 WW^+X~Y
101.working trial balance 试算平衡表 7xG~4N<)]
102.index and cross-referencing 索引和交叉索引 *ywr_9
103.cash receipt 现金收入 d1
kE)R
104.cash disbursement 现金支出 ,i;#e
105.bank statement 银行对账单 $2}%3{<j
106.bank reconciliation 银行存款余额调节表 #!#s7^%K&
107.balance sheet date 资产负债表日 "*MF=VB1
108.net realizable value 可变现净值 &Ll&A@yU
109.storeroom 仓库 #ZnNJ\6
110.sale invoice 销售发票 SdnO#J}{
111.price list 价目表 0B}2~}#
112.positive confirmation request 积极式询证函 }
*qj,8-9
113.negative confirmation request 消极式询证函 AA=
eWg
114.purchase requisition 请购单 ~0?B
115.receiving report 验收报告 [U"/A1p
116.gross margin 毛利 0plX"NU
117.manufacturing overhead 制造费用 tL<.B
118.material requisition 领料单 ^7=7V0>,:
119.inventory-taking 存货盘点 Nqz6_!
120.bond certificate 债券 H5
:f&m
121.stock certificate 股票 asCcBp
122.audit report 审计报告 SZR`uS
123.entity 被审计单位 *8)va
124.addressee of the audit report 审计报告的收件人 Z`ww[Tbv~
125.unqualified opinion 无保留意见 difX7)\
126.qualified opinion 保留意见 S QGYH
127.disclaimer of opinion 无法表示意见 r=54@`O!
128.adverse opinion 否定意见 ]bpgsW:Xu
/5j5\F:33
A (1)ABC 作业基础成本计算 HTvUt*U1
A (2)absorbed overhead 已吸收制造费用 iJmzVR+
A (3)absorption costing 吸收成本计算 YV@efPy}n
A (4)account 账户,报表 Z;RUxe|<k
A (5)accounting postulate 会计假设 've[Mx
A (6)accounting series release 会计公告文件 ReA-.j_2@
A (7)accounting valuation 会计计价 h
a 2=O
A (8)account sale 承销清单 "VU/Ucb7
A (9)accountability concept 经营责任概念 rK:cUW0]X
A (10)accountancy 会计职业 ~oT*@
A (11)accountant 会计师 jh`[Y7RJO
A (12)accounting 会计 Q {BA`Q@V
A (13)agency cost 代理成本 kY{$[+-jR
A (14)accounting bases 会计基础 #k`gm)|
A (15)accounting manual 会计手册 UF*R1{
A (16)accounting period 会计期间 3T4HX|rC
A (17)accounting policies 会计方针 ('Uj|m}9
A (18)accounting rate of return 会计报酬率 ._`rh
A (19)accounting reference date 会计参照日 j:/Z_v'
A (20)accounting reference period 会计参照期间 fBv:
TC%
A (21)accrual concept 应计概念 RgQs`aI
A (22)accrual expenses 应计费用 mdEl
CC0
A (23)acid test ration 速动比率(酸性测试比率) ^w<aS
w
A (24)acquisition 购置 :XG~AR/
A (25)acquisition accounting 收购会计 R<{Vgy
A (26)activity based accounting 作业基础成本计算 cF8 X
A (27)adjusting events 调整事项 |5X[/Q*K`W
A (28)administrative expenses 行政管理费 mZPvG
A (29)advice note 发货通知 #(i
pF
A (30)amortization 摊销 RtpV08s\
A (31)analytical review 分析性检查 w-LENdw
A (32)annual equivalent cost 年度等量成本法 \hBzP^*"n
A (33)annual report and accounts 年度报告和报表 .Y^cs+-o
A (34)appraisal cost 检验成本 u#Jr_ze
A (35)appropriation account 盈余分配账户 n\JI7A}
A (36)articles of association 公司章程细则 v}d)uPl};
A (37)assets 资产 }*xjO/Ey
A (38)assets cover 资产保障 NRp
A (39)asset value per share 每股资产价值 nhjT2Sl
A (40)associated company 联营公司 0.w7S6v|&
A (41)attainable standard 可达标准 ^+CHp(X
" r o'?
A (42)attributable profit 可归属利润 A~<!@`NjB
A (43)audit 审计 >][D"
A (44)audit report 审计报告 v:yU+s|kN
A (45)auditing standards 审计准则 g<.Is
V
A (46)authorized share capital 额定股本 +jF2{"
A (47)available hours 可用小时 qq)}GK8K&
A (48)avoidable costs 可避免成本 m|c[C\)By
B (49)back-to-back loan 易币贷款 6l;2kztGp
B (50)backflush accounting 倒退成本计算 F
s%`W4/
B (51)bad debts 坏帐 )OxcCV?5Z
B (52)bad debts ratio 坏帐比率 g3>>gu#0DC
B (53)bank charges 银行手续费 {ilz[LM8(
B (54)bank overdraft 银行透支 m|{^T/kIbQ
B (55)bank reconciliation 银行存款调节表 ,qv\Y]
B (56)bank statement 银行对账单 0F/[GZ<k
B (57)bankruptcy 破产 'Kbrz
B (58)basis of apportionment 分摊基础 $8%"bR;Hu
B (59)batch 批量 8B?U\cfa^
B (60)batch costing 分批成本计算 >Bf3X&uS
B (61)beta factor B(市场)风险因素 -bHlFNRm
B (62)bill 账单 cGgfCF^`
B (63)bill of exchange 汇票 Rk3
bZvj3
B (64)bill of landing 提单 /]!2k9u\
B (65)bill of materials 用料预计单 TEd5&Z
B (66)bill payable 应付票据 v
x/YWZ
B (67)bill receivable 应收票据 _avf%OS
B (68)bin card 存货记录卡 xn503,5G*7
B (69)bonus 红利 UgS`{&b36
B (70)book-keeping 薄记 ~h
;
B (71)Boston classification 波士顿分类 -kMw[Y
B (72)breakeven chart 保本图 >WDHRC
B (73)breakeven point 保本点 2(@2z[eKr
B (74)breaking-down time 复位时间 uMZ~[Sz
B (75)budget 预算 7KhS{w6
B (76)budget center 预算中心 L#byYB;E{
B (77)budget cost allowance 预算成本折让 eDZ8F^0
B (78)budget manual 预算手册 \+O.vRc"M
B (79)budget period 预算期间 <;PKec
B (80)budgetary control 预算控制 $$1t4=Pz
B (81)budgeted capacity 预算生产能力 Qa )+Tv
B (82)burden 制造费用 :#^qn|{e
B (83)business center 经营中心 L4m Vk
B (84)business entity 营业个体 /ta}12Z
B (85)business unit 经营单位 >aO.a[AM
B (86)buy-out management 管理性购买产权 tSJ#
B (87)by-product 副产品 uo]xC+^
C (88)called-up share capital 催缴股本 QTi@yT:
C (89)capacity 生产能力 aM;SE9/U
C (90)capacity ratios 生产能力比率 e,e(t7c?d
C (91)capital 资本 w>^(w<~Y
C (92)capital assets pricing model资本资产计价模式 018SFle
C (93)capital commitment 承诺资本 WT<}3(S'?
C (94)capital employed 已运用的资本 CE`]X;#y
C (95)capital expenditure 资本支出 nXLz<wE
C (96)capital expenditureauthorization 资本支出核准 VRQ`-#
C (97)capital expenditure control 资本支出控制 /x ?@Mn>
C (98)capital expenditure proposal资本支出申请 6-_g1vq
C (99)capital funding planning 资本基金筹集计划 %%s)D4sW
C (100)capital gain 资本收益 S9Yzvq!(
C (101)capital investment appraisal资本投资评估 $lf/Mg_H
C (102)capital maintenance 资本保全 }h45j8
4)
C (103)capital resource planning 资本资源计划 )tI^2p{
C (104)capital surplus 资本盈余 vY m:V:7Y2
C (105)capital turnover 资本周转率 I 0~'z f
C (106)card 记录卡 \(i'i C
C (107)cash 现金 l'E
O@D/M
C (108)cash account 现金账户 QX<n^W
C (109)cash book 现金账薄 K'Ywv@
C (110)cash cow 金牛产品 l2St)`K8
C (111)cash flow 现金流量 .t1:;H b
C (112)cash discounted 现金贴现 `CS\"|z
C (113)cash flow budget 现金流量预算 }S uj=oFp
C (114)cash flow statement 现金流量表 :6nD "5(
C (115)cash ledger 现金分类账 iN
Oj@3x
C (116)cash limit 现金限额 Q`9c/vPU
C (117)CCA 现时成本会计 MRt"
#CO
C (118)center 中心 K`Kv .4
C (119)changeover time 变更时间 aKriO
C (120)chartered entity 特许经济个体 o(SPT?ao~
C (121)cheque 支票 +s}&'V^
C (122)cheque register 支票登记薄 l|WFS
C (123)coin analysis 零钱分类
U=~?ca
C (124)classification 分类 @FN|=?8%
C (125)clock card 工时卡 n>, :*5"G
C (126)code 代码 hE {";/}J
C (127)commitment accounting 承诺确认会计 ?4R%z([X7
C (128)common cost 共同成本 w UxFE=ia
C (129)company limited byguarantee 有限担保责任公司 A,_O=hA2I
C (130)company limited shares 股份有限公司 0! 3. .5==
C (131)competitive position 竞争能力状况 n\((#<&
C (132)concept 概念 =6dAF"b)
C (133)conglomerate 跨行业企业 w&L~+Z<
C (134)consistency concept 一致性概念 wI|h9q1U
C (135)consolidated accounts 合并报表 Pjs=n7
C (136)consolidation accounting 合并会计 ~6i'V?>
C (137)consortium 财团 lwf4ke
C (138)contingency plan 应急计划 nm1dd{U6^
C (139)contingent liabilities 或有负债 /*y5W-'d^
C (140)continuous operation 连续生产 ^ 0YQlT98
C (141)contra 抵消 O"'xAPQW
C (142)contract cost 合同成本 lZ-U/$od
C (143)contract costing 合同成本计算 T<0 r,
C (144)contribution 贡献毛益 B%6cgm,
C (145)contribution centre 贡献中心 z='%NZY
C (146)contribution chart 贡献图 wvq
4 P
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]_h3
C (148)contribution to salesration 贡献毛益对销售比率 > mO*.' Gm
C (149)control 控制 BEaF-*?A
C (150)control account 控制帐户 nv_v FK
C (151)control limits 控制限度 OlCqv-B2&
C (152)controllability concept 可控制概念 vQ*[tp#qU
C (153)controllable cost 可控制成本 I #1~CbR
C (154)conversion cost 加工成本 1@p,
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 B$2b=\
C (156)corporate appraisal 公司评估 vT EqT
C (157)corporate planning 公司计划 D:Q#%wJ
C (158)corporate social reporting 公司社会报告 QZ&(e2z
C (159)corporation 股份公司 Xeq9Vs zg
C (160)cost 成本 VP
A+/5TW
C (161)cost account 成本帐户 R278
^E
C (162)cost accounting 成本会计 YjDQ
`f/
C (163)cost accounting manual 成本手册 ,7j8+p|},
C (164)cost accounts calendar 成本报表的日历时间 jlP*RX
C (165)cost adjustment 成本调整 !-OZ/^l|O`
C (166)cost allocation 成本分配 q2E{o)9
C (167)cost apportionment 成本分摊 M
]PZwW8
C (168)cost attribution 成本归属 yo#r^iAr
C (169)cost audit 成本审计 $Lj]NtO
C (170)cost behaviour 成本性态 Nb$0pc1J<
C (171)cost benefit analysis 成本效益分析 ,RR{Y-
C (172)cost center 成本中心 /iO"4%v
C (173)cost driver 成本动因