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注会《审计》英语常用词汇 Q. XsY.{
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1.audit 审计 $O>@(K
2.attestation 鉴证 IX(yajc[~M
3.credibility 可信赖程度 I5A^/=bf&
4.audit of financial statements 财务报表审计 ]~zJ7I
5.agreed-upon procedures 执行商定程序 pd1m/
:
6.high levels of assurance 高水平保证 z]YhQIU4n8
7.compilation 编制 :6/OU9f/R
8.reliability 可靠性 9H}&Ri%
9.relevance 相关性 7`/qL "
10.professional skepticism 职业谨慎 Tc(R-Wi
11.objectivity 客观性 v (h Xk]S
12. professional competence 专业胜任能力 StL[\9~:
13.Senior/CPA-in-charge 项目经理 ) T1oDk
14.audit engagement letter 业务约定书 J){\h-4
15.recurring audit 连续审计 Zz-;jkX)
16.the client 委托人 c #!6
17.change CPA 更换注册会计师 xdM#>z`;
18.the existing CPA 现任注册会计师 nnNg^<[k3
19.the successor CPA 后任注册会计师 -X[[
OR9+
20.the preceding CPA前任注册会计师 48Lmy<}*
21.issue the audit report 出具审计报告 K)+l 6Q
22.expert 专家 {?y7'
23.the board of directors 董事会 gk1S"H
24.knowledge of the entity‘ s business 了解被审计单位情况 `Cf
en8
25.assess material misstatement risks评估重大错报风险 |w2AB7EU
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cv4M[]U~
27.a general knowledge of —— 初步了解―――的情况 'lk74qU$
28.a more knowledge of—— 进一步了解的情况 ug,|'<G
+
29.the prior year‘s working papers 以前年度工作底稿 RG3G},Q
30.minutes of meeting 会议纪要 Bqi2n'^O2
31.business risks 经营风险 HdUW(FZ
32.appropriateness 适当性 #6jwCEo=V
33.accounting estimate 会计估计 -ikuj
34.management representations 管理层声明 $tHwJ!<$&
35.going concern assumption 持续经营假设 ;cn.s,
36.audit plan 审计计划 ^6oqq[$
37.significant audit areas 重点审计领域 }.) 43(>]
38.error 错误 X9A[
39.fraud舞弊 @!/fvP
40.modified or additional procedures 修改或追加审计程序 DB%AO:8
41.misappropriation of assets 侵占资产 Wky S Tc
42.transactions without substance 虚假交易 1GE%5
43.unusual pressures 异常压力 k3[h'.ps
44.the suspected noncompliance 涉嫌存在违法行为 w
a<C*o
45.materialiy 重要性 !# :$u=
46.exceed the materiality level 超过重要性水平 p}DF$k%`
47.approach the materiality level 接近重要性水平 "ue$DyN
48.an acceptably low level 可接受水平 <1+6O[>{
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 >MWpYp
50.misstatements or omissions 错报或漏报 yLO
&(Mb
51.aggregate 总计 >DUE8hp;<
52.subsequent events 期后事项 ;3}EBcw)
53.adjust the financial statements 调整财务报表 {&EZ>r-
54.perform additional audit procedures 实施追加的审计程序 s!/holu
55.audit risk 审计风险 {dA
~#fW<
56.detection risk 检查风险 QcG5PV
57.inappropriate audit opinion 不适当的审计意见 @Du}
58.material misstatement 重大的错报 n~ >h4=h
59.tolerable misstatement 可容忍错报 /D$+b9FR<
60.the acceptable level of detection risk 可接受的检查风险 3).o"AN
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?)[zLnxc&
62.simall business 小规模企业 )*K<;WIWH
63.accounting system 会计系统 a5}44/%
64.test of control 控制测试 >@^yj+k
65.walk-through test 穿行测试 }\ 939Y
66.communication 沟通 g{W6a2
67.flow chart 流程图 &[ u6oAR
68.reperformance of internal control 重新执行 uH&,%k9GVK
69.audit evidence 审计证据 W-!Bl&jF[
70.substantive procedures 实质性程序 =tc`:!$
71.assertions 认定 t&9as}
72.esistence 存在 { 0%TMiVf
73.occurrence 发生 /LI~o~m1)
74.completeness 完整性 ]opW; |{e
75.rights and obligations 权利和义务 |J<pLz
76.valuation and allocation 计价和分摊 'lN*Ys iDi
77.cutoff 截止 U +*
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78.accuracy 准确性 5hJYy`h~
79.classification 分类 P~\a)Szy
80.inspection 检查 >' ksXA4b
81.supervision of counting 监盘 <E[HlL
82.observation 观察 f
OM^V{)T
83.confirmation 函证 ii_|)udz
84.computation 计算 QtnM(m
85.analytical procedures 分析程序 4+5OR&kxZ
86.vouch 核对 hY.e [+
87.trace 追查 /o|PA:6J
88.audit sampling 审计抽样 KUp
89.error 误差 pkXfsi-Nu
90.expected error 预期误差 nIyROhZ
91.population 总体 s%N`
92.sampling risk 抽样风险 }fJ:wku
93.non- sampling risk 非抽样风险 YN%=Oq
94.sampling unit 抽样单位 "Ju/[#VCJ
95.statistical sampling 统计抽样 $u; >hk
96.tolerable error 可容忍误差 8h&oSOkQk,
97.the risk of under reliance 信赖不足风险 9h:jFhsA9
98.the risk of over reliance 信赖过度风险 G2CZwm{/f
99.the risk of incorrect rejection 误拒风险 r~$}G-g
100. the risk of incorrect acceptance 误受风险 |
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101.working trial balance 试算平衡表 1V|< A
102.index and cross-referencing 索引和交叉索引 Rwc[:6;fn
103.cash receipt 现金收入 q+A<g(Xu
104.cash disbursement 现金支出 ,DQGv_
105.bank statement 银行对账单 V[o7Jr~
106.bank reconciliation 银行存款余额调节表 2^)D
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107.balance sheet date 资产负债表日 {{V;:+62
108.net realizable value 可变现净值 +cz"`T`X 2
109.storeroom 仓库 (dzH3_U
110.sale invoice 销售发票 BIxV|\k
111.price list 价目表 zwM"`z
112.positive confirmation request 积极式询证函 O.@g/05C
113.negative confirmation request 消极式询证函 @sc8}"J]#
114.purchase requisition 请购单 `z9)YH
115.receiving report 验收报告 =
n+q_.A
116.gross margin 毛利 +1otn~(E
117.manufacturing overhead 制造费用 ZYE' C
118.material requisition 领料单
#4vV%S
119.inventory-taking 存货盘点 q';&SR#"`K
120.bond certificate 债券
xS=_yO9-
121.stock certificate 股票 iYk':iv}S
122.audit report 审计报告 BZovtm3
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123.entity 被审计单位 oM6j>&$b
124.addressee of the audit report 审计报告的收件人 oN *SRaAp
125.unqualified opinion 无保留意见 Mw/?wtW
126.qualified opinion 保留意见 kCj`V2go
127.disclaimer of opinion 无法表示意见 8)L'rW{q#
128.adverse opinion 否定意见 3p:=xL
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A (1)ABC 作业基础成本计算 PT3>E5`N u
A (2)absorbed overhead 已吸收制造费用 M{
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A (3)absorption costing 吸收成本计算 Oo FgQEr@
A (4)account 账户,报表 r?fH
&u
A (5)accounting postulate 会计假设 R<"2%oY
A (6)accounting series release 会计公告文件 ,"~WkLI~\t
A (7)accounting valuation 会计计价 yC0C`oC
A (8)account sale 承销清单 `_|aeoK_
A (9)accountability concept 经营责任概念 P+[QI
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A (10)accountancy 会计职业 b<[jaI0
A (11)accountant 会计师 ~mtTsZc
A (12)accounting 会计 *i@sUM?K
A (13)agency cost 代理成本 eymi2-a<
A (14)accounting bases 会计基础 :.Y|I[\E%
A (15)accounting manual 会计手册 3pB}2]
A (16)accounting period 会计期间 3)}(M
A (17)accounting policies 会计方针 \Ke8W,)ew
A (18)accounting rate of return 会计报酬率
?N:B
A (19)accounting reference date 会计参照日 :*^:T_U
A (20)accounting reference period 会计参照期间 b3}Q#Y\G
A (21)accrual concept 应计概念 }i(q
t&U;
A (22)accrual expenses 应计费用 djWcbC=g_
A (23)acid test ration 速动比率(酸性测试比率) 1j11|~
A (24)acquisition 购置 k^z0Lo|)'
A (25)acquisition accounting 收购会计 aSel*
L
A (26)activity based accounting 作业基础成本计算 :4|M
jn
A (27)adjusting events 调整事项 AIb>pL{
A (28)administrative expenses 行政管理费 jAXR`D
A (29)advice note 发货通知 ;(7-WnU8N
A (30)amortization 摊销 ~8TF*3[}[
A (31)analytical review 分析性检查 ^o YPyk`9
A (32)annual equivalent cost 年度等量成本法 {V}qwm?
A (33)annual report and accounts 年度报告和报表 q(78fZ *X
A (34)appraisal cost 检验成本 #<4--$Xo
A (35)appropriation account 盈余分配账户 </= CZy5w
A (36)articles of association 公司章程细则 {3LA%xO
A (37)assets 资产 Y(_KizBY
A (38)assets cover 资产保障 Wbe0ZnM]
A (39)asset value per share 每股资产价值 k'Gw!p}
A (40)associated company 联营公司 TjxA#D)
A (41)attainable standard 可达标准 xRlYr# %
X1oGp+&
A (42)attributable profit 可归属利润 4jQ'+ 2it
A (43)audit 审计
[>f]@>
A (44)audit report 审计报告 #Q}_e7t
A (45)auditing standards 审计准则 O
iF{3ae(
A (46)authorized share capital 额定股本 _-O cc=Z
A (47)available hours 可用小时 gw^'{b
A (48)avoidable costs 可避免成本 L;S}s, 2x
B (49)back-to-back loan 易币贷款 e # 5BPI
B (50)backflush accounting 倒退成本计算 YGp)Oy}:
B (51)bad debts 坏帐 zzJja/mp
B (52)bad debts ratio 坏帐比率 >^=gDJ\a
B (53)bank charges 银行手续费 %m eLW&
B (54)bank overdraft 银行透支 Z.'syGuV
B (55)bank reconciliation 银行存款调节表 D^+?|Y@N
B (56)bank statement 银行对账单 _\\ -md:
B (57)bankruptcy 破产 RP!
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B (58)basis of apportionment 分摊基础 GKZN}bOm\
B (59)batch 批量 :HRT 2I
B (60)batch costing 分批成本计算 dY!u)M;~~
B (61)beta factor B(市场)风险因素 'H|~u&?
B (62)bill 账单 &J$##B
B (63)bill of exchange 汇票 CE ~@}
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B (64)bill of landing 提单 G>w+#{(
B (65)bill of materials 用料预计单 _fn1)
B (66)bill payable 应付票据 b*EXIzQ
B (67)bill receivable 应收票据 ~}'F887 f
B (68)bin card 存货记录卡 E"qFXA>
B (69)bonus 红利 (RE2I
B (70)book-keeping 薄记 iidT~l
B (71)Boston classification 波士顿分类 HbM0TXo
B (72)breakeven chart 保本图 }Cj8
B (73)breakeven point 保本点 .TpsJXF
B (74)breaking-down time 复位时间 [/|zH'j:
B (75)budget 预算 q/PNJ#<
B (76)budget center 预算中心 fDh]tua
B (77)budget cost allowance 预算成本折让 N|K4{Frm
B (78)budget manual 预算手册 <+v{GF#R
B (79)budget period 预算期间 O=}g4c
B (80)budgetary control 预算控制 n lGHT
B (81)budgeted capacity 预算生产能力 G$bJ+
B (82)burden 制造费用 e,gyQjJR
B (83)business center 经营中心 |(%zb\#9
B (84)business entity 营业个体 #_JYh?
B (85)business unit 经营单位 e,0-)?5R
B (86)buy-out management 管理性购买产权 skg|>R,kE
B (87)by-product 副产品 n
p9
dM
C (88)called-up share capital 催缴股本 w7TJv4_
C (89)capacity 生产能力 r!GW=u'
C (90)capacity ratios 生产能力比率 7DD&~ZcD
C (91)capital 资本 :"1|
AJo)
C (92)capital assets pricing model资本资产计价模式 =9wy/c$
C (93)capital commitment 承诺资本 vXE0%QE'Q
C (94)capital employed 已运用的资本 iE].&>w
C (95)capital expenditure 资本支出 0~Gle:
C (96)capital expenditureauthorization 资本支出核准 ravyiOL
C (97)capital expenditure control 资本支出控制 ?C-Tow
o=i
C (98)capital expenditure proposal资本支出申请 kz}R[7
C (99)capital funding planning 资本基金筹集计划 L
2UsqVU
C (100)capital gain 资本收益 hz:pbes
C (101)capital investment appraisal资本投资评估 <0P5 o|
C (102)capital maintenance 资本保全 }UwO<#
C (103)capital resource planning 资本资源计划 nh+l78
C (104)capital surplus 资本盈余 k[j90C5
C (105)capital turnover 资本周转率 dT"hNHaf
C (106)card 记录卡 > L2HET
C (107)cash 现金 aB~S?.l
C (108)cash account 现金账户 /] ^#b
C (109)cash book 现金账薄 V!_71x\-Q
C (110)cash cow 金牛产品 u\yVR$pQ
C (111)cash flow 现金流量 )!:sFa
1
C (112)cash discounted 现金贴现 }_9,w;M$
C (113)cash flow budget 现金流量预算 =FP0\cQ.
C (114)cash flow statement 现金流量表 co8"sz0(U
C (115)cash ledger 现金分类账 dt@P>rel
C (116)cash limit 现金限额 ,f3pqi9|
C (117)CCA 现时成本会计 rwLAW"0Qz
C (118)center 中心 %EbPI)yY3
C (119)changeover time 变更时间 ED>prE0
C (120)chartered entity 特许经济个体 Pz*_)N}j >
C (121)cheque 支票 s$ENFp7P
C (122)cheque register 支票登记薄 !>,m&O-x
C (123)coin analysis 零钱分类 \NZIEu)5?
C (124)classification 分类 Fb`a~c~s
C (125)clock card 工时卡 CC=d I
C (126)code 代码 ^!<dgBNj
C (127)commitment accounting 承诺确认会计 b//B8^Eong
C (128)common cost 共同成本 |1b_*G4|
C (129)company limited byguarantee 有限担保责任公司 c/N@zum,{
C (130)company limited shares 股份有限公司 Mips.Bx
C (131)competitive position 竞争能力状况 v{zMO:3
C (132)concept 概念 JxE53ev
C (133)conglomerate 跨行业企业 Q/uwQo/
C (134)consistency concept 一致性概念 U4f5xUY0)
C (135)consolidated accounts 合并报表 ZYU=\
C (136)consolidation accounting 合并会计 c#-U%qZ
C (137)consortium 财团 -i0(2*<
C (138)contingency plan 应急计划 hI%bjuq
C (139)contingent liabilities 或有负债 (wIzat
C (140)continuous operation 连续生产 #} ~qqJ G2
C (141)contra 抵消 3$.deYa$R
C (142)contract cost 合同成本 x3jb%`o#!
C (143)contract costing 合同成本计算 [[PEa-992
C (144)contribution 贡献毛益 !tfb*@{;'
C (145)contribution centre 贡献中心 U*Ge<(v$
C (146)contribution chart 贡献图 L^2FQti>
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3bk|<7tl
C (148)contribution to salesration 贡献毛益对销售比率 5;0g!&-t#
C (149)control 控制 w(kf
C (150)control account 控制帐户 kt`nbm|aw
C (151)control limits 控制限度 7+X:LA~U
C (152)controllability concept 可控制概念 l^ZI* z7N
C (153)controllable cost 可控制成本 R\o<7g-|
C (154)conversion cost 加工成本 ee%fqVQ8P
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0/S_e)U
C (156)corporate appraisal 公司评估 z<H~ItX,n
C (157)corporate planning 公司计划 )*4fzo
C (158)corporate social reporting 公司社会报告 *K> l*l(f]
C (159)corporation 股份公司 @u==x*{|
C (160)cost 成本 >2bKSh
C (161)cost account 成本帐户 !Mi;*ZR
C (162)cost accounting 成本会计 =FE|+!>PA
C (163)cost accounting manual 成本手册 X[f=h=|
C (164)cost accounts calendar 成本报表的日历时间 #fT*]NN
C (165)cost adjustment 成本调整 Cmc3k,t
C (166)cost allocation 成本分配 J7r|atSk
C (167)cost apportionment 成本分摊 X]\ \,
C (168)cost attribution 成本归属 !rqF}d
C (169)cost audit 成本审计 W6On93sa
C (170)cost behaviour 成本性态 8_T6_jL<
C (171)cost benefit analysis 成本效益分析 v) vkn/:
C (172)cost center 成本中心 6iCr
RjY*
C (173)cost driver 成本动因