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注会《审计》英语常用词汇 wHMX=N1/
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1.audit 审计 Cl8Cg~2
2.attestation 鉴证 /zVOK4BqN+
3.credibility 可信赖程度 GqaCj^2f
4.audit of financial statements 财务报表审计 }.m<
5.agreed-upon procedures 执行商定程序 G[I"8iS,
6.high levels of assurance 高水平保证 (b-MMr
7.compilation 编制
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8.reliability 可靠性 tm RXgTS
9.relevance 相关性 s/ qYa])
10.professional skepticism 职业谨慎 W^LY'ypT
11.objectivity 客观性 a:IC)]j$_
12. professional competence 专业胜任能力 7XLtN "$$
13.Senior/CPA-in-charge 项目经理 '3DXPR^B6
14.audit engagement letter 业务约定书 .P%bkD6M
15.recurring audit 连续审计 V>-e y9Q\
16.the client 委托人 n QZwC
17.change CPA 更换注册会计师 }1i`6`y1
18.the existing CPA 现任注册会计师 Tg)|or/%
19.the successor CPA 后任注册会计师 j<jN05p
20.the preceding CPA前任注册会计师 `FDiX7M
21.issue the audit report 出具审计报告 Pz |>
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22.expert 专家 oiT[de\S
23.the board of directors 董事会 4n g]\ituS
24.knowledge of the entity‘ s business 了解被审计单位情况 )SRefW
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25.assess material misstatement risks评估重大错报风险 >xYpNtEs
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 BBRR)
27.a general knowledge of —— 初步了解―――的情况 a
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28.a more knowledge of—— 进一步了解的情况 z] PSpUd
29.the prior year‘s working papers 以前年度工作底稿 a85$K$b>
30.minutes of meeting 会议纪要 OXSmt
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31.business risks 经营风险 0gy/:T
32.appropriateness 适当性 b vr^zH,C
33.accounting estimate 会计估计 T?soJ]A
34.management representations 管理层声明 wb5baY9
35.going concern assumption 持续经营假设
+wvWwie
36.audit plan 审计计划 o_Z5@F
37.significant audit areas 重点审计领域 A8fOQ
38.error 错误 A gg<tM{yB
39.fraud舞弊 NI}yVV
40.modified or additional procedures 修改或追加审计程序 6YLj^w] %
41.misappropriation of assets 侵占资产 +]A:M6P:{v
42.transactions without substance 虚假交易 ?U5{Wa85D
43.unusual pressures 异常压力 w\}ieI8J
44.the suspected noncompliance 涉嫌存在违法行为 :W:K:lk
45.materialiy 重要性 B=yqW
46.exceed the materiality level 超过重要性水平 6]_pIf
47.approach the materiality level 接近重要性水平 ogtEAv~e7N
48.an acceptably low level 可接受水平 ^aMg/.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 ,o{9$H5{
50.misstatements or omissions 错报或漏报 .TR9975
51.aggregate 总计 7he,?T)vD
52.subsequent events 期后事项 D},>mfzF
53.adjust the financial statements 调整财务报表 2*< nu><b
54.perform additional audit procedures 实施追加的审计程序 c74.< @w
55.audit risk 审计风险 1N^[.=
56.detection risk 检查风险 #*uL)2nR
57.inappropriate audit opinion 不适当的审计意见 k\YG^I
58.material misstatement 重大的错报 5C*Pd
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59.tolerable misstatement 可容忍错报 ;%5N%0,
60.the acceptable level of detection risk 可接受的检查风险 u\x}8pn
61.assessed level of material misstatement risk 重大错报风险的评估水平 Xy&A~F
62.simall business 小规模企业 dvx#q5f_S
63.accounting system 会计系统 Eh;'S"{/?j
64.test of control 控制测试 mpEK (p
65.walk-through test 穿行测试 gX}8#O.K$
66.communication 沟通 #$+*;
67.flow chart 流程图 @= Uh',F
68.reperformance of internal control 重新执行 #m<nAR
69.audit evidence 审计证据 uk]$#TV*q>
70.substantive procedures 实质性程序 qu6D 5t
71.assertions 认定 n
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72.esistence 存在 2dcV"lY
73.occurrence 发生 [nG<[<0G;
74.completeness 完整性 Nk
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75.rights and obligations 权利和义务 +nhLIO{{L
76.valuation and allocation 计价和分摊 mh{d8<Q2
77.cutoff 截止 |`,2ri*5A
78.accuracy 准确性 K5
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79.classification 分类 nH'e?>
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80.inspection 检查 gHEu/8E
81.supervision of counting 监盘 FZ<gpIv!NS
82.observation 观察 8f4b&ah
83.confirmation 函证 L>NL:68yN
84.computation 计算 fS:&Ak
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85.analytical procedures 分析程序 SC!RbW@3
86.vouch 核对 ]e^&aR5f"
87.trace 追查 _QE qk@ql
88.audit sampling 审计抽样 &|ex`nwc0
89.error 误差 N7QK>
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90.expected error 预期误差 (k)v!O-
91.population 总体 7\[@m3s
92.sampling risk 抽样风险 =.U[$~3q%
93.non- sampling risk 非抽样风险 ^4hO
94.sampling unit 抽样单位 (9GWbB?
95.statistical sampling 统计抽样 |\t-g"~sN
96.tolerable error 可容忍误差 hJ? O],4J
97.the risk of under reliance 信赖不足风险 OU.6bmWy|
98.the risk of over reliance 信赖过度风险 J#(LlCs?@c
99.the risk of incorrect rejection 误拒风险 ({)+3]x
100. the risk of incorrect acceptance 误受风险 V>LwqS~`
101.working trial balance 试算平衡表 )
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102.index and cross-referencing 索引和交叉索引 >J?fl8
103.cash receipt 现金收入 RVmh6m
104.cash disbursement 现金支出 I)[DTCJ~
105.bank statement 银行对账单 $G+@_'
106.bank reconciliation 银行存款余额调节表 u@M,qo`
107.balance sheet date 资产负债表日 2(+2+}
108.net realizable value 可变现净值 RJ&RTo
109.storeroom 仓库 =zPCrEk0
110.sale invoice 销售发票 T/~f~Z z
111.price list 价目表 g2ixx+`?|:
112.positive confirmation request 积极式询证函 XFpjYwn
113.negative confirmation request 消极式询证函 rf
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114.purchase requisition 请购单 9T9!kb
115.receiving report 验收报告 ]|ag
116.gross margin 毛利 H@>` F
117.manufacturing overhead 制造费用 2- h{N
118.material requisition 领料单 _8J.fT$${
119.inventory-taking 存货盘点 v$v-2y'%
120.bond certificate 债券 @n /nH?L
121.stock certificate 股票 &`r-.&Y
122.audit report 审计报告 o#Dk&
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123.entity 被审计单位 O
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124.addressee of the audit report 审计报告的收件人 _ <V)-Y
125.unqualified opinion 无保留意见 M
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126.qualified opinion 保留意见 [l??A
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127.disclaimer of opinion 无法表示意见 4e7-0}0
128.adverse opinion 否定意见 {\1?ZrCI&
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A (1)ABC 作业基础成本计算 lfgq=8d
A (2)absorbed overhead 已吸收制造费用 .`H5cuF
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A (3)absorption costing 吸收成本计算 2@],ZLa
A (4)account 账户,报表 3;9^
A (5)accounting postulate 会计假设 qYQl,w
A (6)accounting series release 会计公告文件 z&\a:fJ&
A (7)accounting valuation 会计计价 SKN`2[ahD
A (8)account sale 承销清单 _;y9$"A
A (9)accountability concept 经营责任概念 _N cR)2
A (10)accountancy 会计职业 a58H9w"u)
A (11)accountant 会计师 +Kc
A (12)accounting 会计 #zs~," dRv
A (13)agency cost 代理成本 t=iIY`Md%
A (14)accounting bases 会计基础 ]F~dlH1Wp
A (15)accounting manual 会计手册 qe#tj/aZ
A (16)accounting period 会计期间 0#hlsfc]\
A (17)accounting policies 会计方针 M7~2iU<#
A (18)accounting rate of return 会计报酬率 H*R"ntI?w
A (19)accounting reference date 会计参照日 IEi^kJflU
A (20)accounting reference period 会计参照期间 KV *#T20T
A (21)accrual concept 应计概念 h[Y1?ln&h
A (22)accrual expenses 应计费用 bAqA1y3=
A (23)acid test ration 速动比率(酸性测试比率) f8dB-FlMm
A (24)acquisition 购置 6nvz8f3*r]
A (25)acquisition accounting 收购会计 U8?mc
A (26)activity based accounting 作业基础成本计算 bI1N@=
A (27)adjusting events 调整事项 Wac&b
A (28)administrative expenses 行政管理费 va@Lz&sAE%
A (29)advice note 发货通知 1)
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A (30)amortization 摊销 _`T_">9r
A (31)analytical review 分析性检查 -Q*gW2KmV
A (32)annual equivalent cost 年度等量成本法 <]2w n
A (33)annual report and accounts 年度报告和报表 m:2^=l4
A (34)appraisal cost 检验成本 _Fl9>C"u
A (35)appropriation account 盈余分配账户 }Sv:`9=
A (36)articles of association 公司章程细则 wc4=VC"y
A (37)assets 资产
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A (38)assets cover 资产保障 onzxx4bax
A (39)asset value per share 每股资产价值
wIt}dc
A (40)associated company 联营公司 7!E,V:bt'
A (41)attainable standard 可达标准 xb8!B
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A (42)attributable profit 可归属利润 f-Z/tfC
A (43)audit 审计 {`@G+JV~Jw
A (44)audit report 审计报告 4V`G,W4^J
A (45)auditing standards 审计准则 a:w#s}bL
A (46)authorized share capital 额定股本 z2GY:<s
A (47)available hours 可用小时 tWcHb #
A (48)avoidable costs 可避免成本 ?Ir:g=RP*
B (49)back-to-back loan 易币贷款 f@!.mDm]
B (50)backflush accounting 倒退成本计算 (sZ"iGn%
B (51)bad debts 坏帐 OneY_<*a<
B (52)bad debts ratio 坏帐比率 K}Qa~_
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 +ZP7{%
B (55)bank reconciliation 银行存款调节表 5{,<j\#L
B (56)bank statement 银行对账单 ~D>p0+-c
B (57)bankruptcy 破产 CrTw@AW9)
B (58)basis of apportionment 分摊基础 v]UwJz3<
B (59)batch 批量 xAm6BB
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B (60)batch costing 分批成本计算 Mi_$">1-W
B (61)beta factor B(市场)风险因素 5z)~\;[ -
B (62)bill 账单 A04U /;
B (63)bill of exchange 汇票 !&E-}}<
B (64)bill of landing 提单 f|
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B (65)bill of materials 用料预计单 T)_hpt.
B (66)bill payable 应付票据 w0unS`\4
B (67)bill receivable 应收票据 YS_;OFsd
B (68)bin card 存货记录卡 _aeBauD
B (69)bonus 红利 (QB2T2x
B (70)book-keeping 薄记 veECfR;
B (71)Boston classification 波士顿分类 tZo} ;|~'
B (72)breakeven chart 保本图 W2!+z{:m
B (73)breakeven point 保本点 %;!.n{X
B (74)breaking-down time 复位时间 _)-o1`*-
B (75)budget 预算 j] [,J49L
B (76)budget center 预算中心 wy2
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B (77)budget cost allowance 预算成本折让 8q7b_Pq1U
B (78)budget manual 预算手册 ;dhQN}7
B (79)budget period 预算期间 Cgc\
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h
B (80)budgetary control 预算控制 g9F?z2^
B (81)budgeted capacity 预算生产能力 \l3h0R
B (82)burden 制造费用 }(u
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B (83)business center 经营中心 d'sZ
xU
B (84)business entity 营业个体 +"VP-s0
B (85)business unit 经营单位 jc9y<{~x/
B (86)buy-out management 管理性购买产权 FN73+-:n:j
B (87)by-product 副产品 QmIBaMI#
C (88)called-up share capital 催缴股本 >LuYHr
C (89)capacity 生产能力 #e5\j\#.
C (90)capacity ratios 生产能力比率 yV(\R
C (91)capital 资本 Ga'swP
=hf
C (92)capital assets pricing model资本资产计价模式 {l>hMxij
C (93)capital commitment 承诺资本 Rx}Gz
$
C (94)capital employed 已运用的资本 gZ1?G-Q
C (95)capital expenditure 资本支出 cN9t{.m
C (96)capital expenditureauthorization 资本支出核准 4X|zmr:A
C (97)capital expenditure control 资本支出控制 :\U{_@?`%
C (98)capital expenditure proposal资本支出申请 Wv/=O}
C (99)capital funding planning 资本基金筹集计划 >F&47Yn
C (100)capital gain 资本收益 >&k-'`Nw
C (101)capital investment appraisal资本投资评估 t0?\l)
C (102)capital maintenance 资本保全 *uvQ\.
C (103)capital resource planning 资本资源计划 FC"8#*x
C (104)capital surplus 资本盈余 Ti&z1_u
C (105)capital turnover 资本周转率 ~F7gP{r
C (106)card 记录卡 ;jTN| i'
C (107)cash 现金 Mb7I[5v
C (108)cash account 现金账户 <rS F*
C (109)cash book 现金账薄 xn|(9#1o
C (110)cash cow 金牛产品 BFW&2
C (111)cash flow 现金流量 n{SJ_S#a.a
C (112)cash discounted 现金贴现 dAe')N:KPI
C (113)cash flow budget 现金流量预算 gltBC${7wZ
C (114)cash flow statement 现金流量表 k-""_WJ~^
C (115)cash ledger 现金分类账 sUm'
C (116)cash limit 现金限额 H7+,*
C (117)CCA 现时成本会计 /|#fejPh
C (118)center 中心 Vs{|xG7WD
C (119)changeover time 变更时间 '$QB$2~V
C (120)chartered entity 特许经济个体 ?P c' C
C (121)cheque 支票 8sK9G`
k
C (122)cheque register 支票登记薄 9JK
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C (123)coin analysis 零钱分类 qb` \)X]9
C (124)classification 分类 _t}WsEQ+P
C (125)clock card 工时卡 ?@
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C (126)code 代码 -C&P%tt Y
C (127)commitment accounting 承诺确认会计 m9}P9?
C (128)common cost 共同成本 -RK- Fu<e
C (129)company limited byguarantee 有限担保责任公司 m<2M4u
C (130)company limited shares 股份有限公司 O!bOp=
C (131)competitive position 竞争能力状况 ]:/Q]n^
C (132)concept 概念 2T[9f;jM'
C (133)conglomerate 跨行业企业 wo5
C (134)consistency concept 一致性概念 ZWp(GC1NA
C (135)consolidated accounts 合并报表 Nu~lsWyRI5
C (136)consolidation accounting 合并会计 0S$N05
C (137)consortium 财团 wJY'
C (138)contingency plan 应急计划 @2v_pJy^
C (139)contingent liabilities 或有负债 2SR: FUV/
C (140)continuous operation 连续生产 6Sn .I1Wy
C (141)contra 抵消 {U !g.rh
C (142)contract cost 合同成本 y Fq&8 x<X
C (143)contract costing 合同成本计算 hqkz^!rp
C (144)contribution 贡献毛益
fL7xq$K
C (145)contribution centre 贡献中心 delu1r
C (146)contribution chart 贡献图 r^ ZEImjc
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~gRf:VXX=_
C (148)contribution to salesration 贡献毛益对销售比率 jsi!fx2Rm
C (149)control 控制 Q>1[JW{$}
C (150)control account 控制帐户 P\)iZiGc
C (151)control limits 控制限度 2WYPO"q
C (152)controllability concept 可控制概念 %vi<Aseg
C (153)controllable cost 可控制成本 Xh;#
C (154)conversion cost 加工成本 gEE\y{y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]
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C (156)corporate appraisal 公司评估 Y,zxbXZv'5
C (157)corporate planning 公司计划 -_eLf#3
C (158)corporate social reporting 公司社会报告 yY&I