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注会《审计》英语常用词汇 Lo.rvt
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1.audit 审计 K6JVg$
2.attestation 鉴证 @D^^_1~
3.credibility 可信赖程度 CK+d!Eg
4.audit of financial statements 财务报表审计 B;6]NCxD
5.agreed-upon procedures 执行商定程序 75T_Dx(H
6.high levels of assurance 高水平保证 Z6C=T;w
7.compilation 编制 ~+X9g
8.reliability 可靠性 F'}'(t+oAm
9.relevance 相关性 Df=dt
10.professional skepticism 职业谨慎 +gd2|`#
11.objectivity 客观性 _9H*agRe
12. professional competence 专业胜任能力 -/C)l)V}
13.Senior/CPA-in-charge 项目经理 RprKm'b8x`
14.audit engagement letter 业务约定书 Xl7aGlH
15.recurring audit 连续审计 ]
W
y)
16.the client 委托人 h5_G4J{1
17.change CPA 更换注册会计师 @H
b'8F
18.the existing CPA 现任注册会计师 P;[OWSR[d
19.the successor CPA 后任注册会计师 620%Z*
20.the preceding CPA前任注册会计师 MB
ju![n
21.issue the audit report 出具审计报告 #t8{R~y"gv
22.expert 专家 Gl %3XdU
23.the board of directors 董事会 Qhi '')Q
24.knowledge of the entity‘ s business 了解被审计单位情况 o{b=9-V
25.assess material misstatement risks评估重大错报风险 )4U>!KrY
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 J&/lx${
27.a general knowledge of —— 初步了解―――的情况 63|+2-E2Q
28.a more knowledge of—— 进一步了解的情况 /I5X"x
29.the prior year‘s working papers 以前年度工作底稿 dCe4u<so\
30.minutes of meeting 会议纪要 [H\:pP8t
31.business risks 经营风险 Lf([dE1
32.appropriateness 适当性 u=F+(NE"
33.accounting estimate 会计估计 bi y4d
34.management representations 管理层声明 =h6
sPJ
35.going concern assumption 持续经营假设 o;a:Dd
36.audit plan 审计计划 s`j~-P
37.significant audit areas 重点审计领域 =o}"jVE
38.error 错误 up3O|lj4
39.fraud舞弊 4D%9Rc0 G
40.modified or additional procedures 修改或追加审计程序 @$"J|s3M
41.misappropriation of assets 侵占资产 `!:q;i]}
42.transactions without substance 虚假交易 r=/;iH?UH
43.unusual pressures 异常压力 _\PNr.D8
44.the suspected noncompliance 涉嫌存在违法行为 >h2%[j=
45.materialiy 重要性 4to% `)]
46.exceed the materiality level 超过重要性水平 W6T|iZoV"r
47.approach the materiality level 接近重要性水平 YIt & >
48.an acceptably low level 可接受水平 p^nL&yIW,%
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 "vCM}F
50.misstatements or omissions 错报或漏报 <^~FLjsfg
51.aggregate 总计 *%w69#D
52.subsequent events 期后事项 (bOpV>\Q7
53.adjust the financial statements 调整财务报表 "LYh7:0s!k
54.perform additional audit procedures 实施追加的审计程序 X8dR+xd
55.audit risk 审计风险 $&s=68
56.detection risk 检查风险 ^,F;M`[
57.inappropriate audit opinion 不适当的审计意见 \$aF&r<R
58.material misstatement 重大的错报 bPD`+:A_
59.tolerable misstatement 可容忍错报 cfox7FmW
60.the acceptable level of detection risk 可接受的检查风险 +
uWDP.
61.assessed level of material misstatement risk 重大错报风险的评估水平 -7/s]9o'
62.simall business 小规模企业 pL1Q7&&c0
63.accounting system 会计系统 lkyzNy9R
64.test of control 控制测试 &
gJV{V5Ay
65.walk-through test 穿行测试 KfBTL!0#
66.communication 沟通
s cuHmY0
67.flow chart 流程图 Qu5UVjbE,
68.reperformance of internal control 重新执行 #j#_cImE
69.audit evidence 审计证据 IW8+_#d
70.substantive procedures 实质性程序 v5;I]?72l~
71.assertions 认定 _LAS~x7,
72.esistence 存在
;Sd\VR
73.occurrence 发生 j*e6vX
74.completeness 完整性 ;!91^Tl
75.rights and obligations 权利和义务 g~7Ri-"
76.valuation and allocation 计价和分摊 Wk:hFHs3
77.cutoff 截止 RsU3Gi_Zdz
78.accuracy 准确性 {7cX#1
79.classification 分类 $Y=T&O
80.inspection 检查 Q6o(']0
81.supervision of counting 监盘 e{;OSk`x
82.observation 观察 /vY_Y3k#
83.confirmation 函证 [s9O0i"
Y
84.computation 计算 tt%MoQ)
85.analytical procedures 分析程序 B63pgPX
86.vouch 核对 5Zmw} M
87.trace 追查 ze_{=Cv&Y
88.audit sampling 审计抽样 e*(b
89.error 误差 {T"0DSV
90.expected error 预期误差 <APB11
91.population 总体 @
)kO=E d
92.sampling risk 抽样风险 ZYf2XI(_"
93.non- sampling risk 非抽样风险 J};z85B
94.sampling unit 抽样单位 |K?#$~
95.statistical sampling 统计抽样 < B_Vc:Q
96.tolerable error 可容忍误差 "#v=IJy&r
97.the risk of under reliance 信赖不足风险 Cv$
SJc
98.the risk of over reliance 信赖过度风险 S$f6a'
99.the risk of incorrect rejection 误拒风险 J--m[X
100. the risk of incorrect acceptance 误受风险 )uv=S;+
101.working trial balance 试算平衡表 th6+2&B6
102.index and cross-referencing 索引和交叉索引 H
k
>79};
103.cash receipt 现金收入 mzQ`N}]T:
104.cash disbursement 现金支出 _#$*y
105.bank statement 银行对账单 !-m&U4Ku6o
106.bank reconciliation 银行存款余额调节表 T!wo2EzE
107.balance sheet date 资产负债表日 Xh J,"=E+
108.net realizable value 可变现净值 h25G/`
109.storeroom 仓库 "MIq.@8ra
110.sale invoice 销售发票 }SI GPVM
111.price list 价目表 ;"O&X<BX-
112.positive confirmation request 积极式询证函 ,>t69 Ad
113.negative confirmation request 消极式询证函 X7,PEA
114.purchase requisition 请购单 R*|LI
115.receiving report 验收报告 pV6d
Id
116.gross margin 毛利
;> m"x
117.manufacturing overhead 制造费用 9]t[J_YM
118.material requisition 领料单 &V|>dLT>A
119.inventory-taking 存货盘点 3nY1[,
120.bond certificate 债券 !6Sd(2
121.stock certificate 股票 Kj=b[e%
122.audit report 审计报告 LZ@|9!KDw
123.entity 被审计单位 Qb8
KPpd
124.addressee of the audit report 审计报告的收件人 {pb>$G:gfx
125.unqualified opinion 无保留意见 :V
2bS
126.qualified opinion 保留意见 T#pk]c6Q
127.disclaimer of opinion 无法表示意见 `h}q
Eo`
128.adverse opinion 否定意见 .^$YfTabq
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A (1)ABC 作业基础成本计算 pZ#ap<|>I
A (2)absorbed overhead 已吸收制造费用 <p;k)S2J
A (3)absorption costing 吸收成本计算 bCZ gcN
A (4)account 账户,报表 2,aPr:]
A (5)accounting postulate 会计假设 y~IuP c
A (6)accounting series release 会计公告文件 !_2n
A (7)accounting valuation 会计计价 z} '! eCl
A (8)account sale 承销清单 dD<fn9t
A (9)accountability concept 经营责任概念 l!#m&'16"
A (10)accountancy 会计职业 8 6f2'o+
A (11)accountant 会计师 nW"q
A (12)accounting 会计 DF6c|
A (13)agency cost 代理成本 zrVC8Wb
A (14)accounting bases 会计基础 ,G#.BLH
cX
A (15)accounting manual 会计手册 N_L,]QT?
A (16)accounting period 会计期间 _LwOOZj
A (17)accounting policies 会计方针 (Qgde6
A (18)accounting rate of return 会计报酬率 @\&m+;6
A (19)accounting reference date 会计参照日 ??hJEE
A (20)accounting reference period 会计参照期间 CE15pNss
A (21)accrual concept 应计概念 &R~n>>c
A (22)accrual expenses 应计费用 +.y
.Mp
A (23)acid test ration 速动比率(酸性测试比率) iTW? W\d
A (24)acquisition 购置 yT{8d.Rh
A (25)acquisition accounting 收购会计 ]nhr+;of/-
A (26)activity based accounting 作业基础成本计算 K
~ 44i
A (27)adjusting events 调整事项 VL9-NfeqR
A (28)administrative expenses 行政管理费 KRJLxNr
A (29)advice note 发货通知 `>DP,D)w(
A (30)amortization 摊销 :|o<SZ
A (31)analytical review 分析性检查 "m{,~'x
A (32)annual equivalent cost 年度等量成本法 $3D'4\X~?
A (33)annual report and accounts 年度报告和报表 bslrqUk_`=
A (34)appraisal cost 检验成本 Nr2 C@FU:0
A (35)appropriation account 盈余分配账户 :V)lbn\
A (36)articles of association 公司章程细则 E{HY!L[
A (37)assets 资产 ( 6(x'ByT
A (38)assets cover 资产保障 @DW[Z`X
A (39)asset value per share 每股资产价值 ?=GXqbS"
A (40)associated company 联营公司
7?OH,^
A (41)attainable standard 可达标准 +l^LlqA
>h Y"
3
A (42)attributable profit 可归属利润 BQ^H? jo
A (43)audit 审计 Khh0*S8.K
A (44)audit report 审计报告 C8a*Q"
A (45)auditing standards 审计准则 _ >`X]I;
A (46)authorized share capital 额定股本 7=@jARW
&
A (47)available hours 可用小时 I *c;H I
A (48)avoidable costs 可避免成本 wOB azWa
B (49)back-to-back loan 易币贷款 Cw5%\K$=
B (50)backflush accounting 倒退成本计算
,mPnQ?
B (51)bad debts 坏帐 BF{w)=@/'
B (52)bad debts ratio 坏帐比率 = sAn,ri
B (53)bank charges 银行手续费 "QoQ4r<|
B (54)bank overdraft 银行透支 FZB~|3eq{
B (55)bank reconciliation 银行存款调节表 SPj><5Ro
B (56)bank statement 银行对账单 hzI*{
B (57)bankruptcy 破产 0oy-os
B (58)basis of apportionment 分摊基础 *9ywXm&?
B (59)batch 批量 #6Xs.*b5C
B (60)batch costing 分批成本计算 %7Kooq(i
B (61)beta factor B(市场)风险因素
>]'yK!a?
B (62)bill 账单 2?@j~I=s2h
B (63)bill of exchange 汇票 GFSt<k)
B (64)bill of landing 提单 9iN.3/
T8
B (65)bill of materials 用料预计单 KlK`;cr?
B (66)bill payable 应付票据 n(~\l#o@
B (67)bill receivable 应收票据 G0n'KB
B (68)bin card 存货记录卡
Lw1T 4n
B (69)bonus 红利 v+6@cC
B (70)book-keeping 薄记 uhN%Aj\iu(
B (71)Boston classification 波士顿分类 J H.K.C(
B (72)breakeven chart 保本图 4LI0SwD#^/
B (73)breakeven point 保本点 DjMf,wX-{
B (74)breaking-down time 复位时间 S\y%4}j
B (75)budget 预算 ]IJRnVp%
B (76)budget center 预算中心 x0a.!
B (77)budget cost allowance 预算成本折让 DOm[*1@^
B (78)budget manual 预算手册 _eLWQ|6Fx
B (79)budget period 预算期间 mq /zTm
B (80)budgetary control 预算控制 4([.xT
B (81)budgeted capacity 预算生产能力 "s
W-_j]
B (82)burden 制造费用 !BU)K'mj
B (83)business center 经营中心 _9:@Vl]Q@
B (84)business entity 营业个体 Ju@Q6
J5
B (85)business unit 经营单位 33:DH}
B (86)buy-out management 管理性购买产权 t?;T3k[RM
B (87)by-product 副产品 O?bK%P]ay
C (88)called-up share capital 催缴股本 Z.Rb~n&
C (89)capacity 生产能力 ^SEdA=!
C (90)capacity ratios 生产能力比率 jdevat,&u
C (91)capital 资本 ^=cXo<6D
C (92)capital assets pricing model资本资产计价模式 ]O:M$ $
C (93)capital commitment 承诺资本 3L-^<'~-k;
C (94)capital employed 已运用的资本 Bz8 &R|~>"
C (95)capital expenditure 资本支出 3l!NG=R
C (96)capital expenditureauthorization 资本支出核准 s(ROgCO
C (97)capital expenditure control 资本支出控制 8F;>5i
C (98)capital expenditure proposal资本支出申请 ^ L:cjY/
C (99)capital funding planning 资本基金筹集计划 Al)$An-
C (100)capital gain 资本收益 B~r}c4R{7
C (101)capital investment appraisal资本投资评估 #nyv+x;
C (102)capital maintenance 资本保全 ~WVO
C (103)capital resource planning 资本资源计划 B7NtkMK
C (104)capital surplus 资本盈余 mkvvNm3
C (105)capital turnover 资本周转率
Ex@`O+
C (106)card 记录卡 mXjgs8s
C (107)cash 现金 8uG0^h}
C (108)cash account 现金账户 Y5A~E#zw
C (109)cash book 现金账薄 s #:%x#
C (110)cash cow 金牛产品 t[.W$1
=
C (111)cash flow 现金流量 B_3QQtjAl
C (112)cash discounted 现金贴现 pLoy
C (113)cash flow budget 现金流量预算 /<)-q-W;
C (114)cash flow statement 现金流量表 4
h
5_M8I
C (115)cash ledger 现金分类账 c $;\i
C (116)cash limit 现金限额 vfvlB[
C (117)CCA 现时成本会计 T!q_/[i~7
C (118)center 中心 l_FGZ!7
C (119)changeover time 变更时间 XOrfs sj
C (120)chartered entity 特许经济个体
RcY[rnI6
C (121)cheque 支票 NlR"$
C (122)cheque register 支票登记薄 ;M
v~yb3v
C (123)coin analysis 零钱分类 @
"d2.h
C (124)classification 分类 /dHs &SU,
C (125)clock card 工时卡 =7[)'
C (126)code 代码
5P^ U_
C (127)commitment accounting 承诺确认会计 sn\;bq
C (128)common cost 共同成本 <3
@}Lj
C (129)company limited byguarantee 有限担保责任公司 }#9(Mul
C (130)company limited shares 股份有限公司 8
q_0,>w%
C (131)competitive position 竞争能力状况 H9"= p
C (132)concept 概念 ,j;PRJ
C (133)conglomerate 跨行业企业 2JO-0j.
C (134)consistency concept 一致性概念 o 5Zyh
26
C (135)consolidated accounts 合并报表 B<
;==|
C (136)consolidation accounting 合并会计 cFfTYP9
C (137)consortium 财团 M$#sc`4*
C (138)contingency plan 应急计划 D(Ix!G/
C (139)contingent liabilities 或有负债 P@ypk^v
C (140)continuous operation 连续生产 vP]9;mQ
C (141)contra 抵消 k0K
A ~
C (142)contract cost 合同成本 n`5WXpz4;
C (143)contract costing 合同成本计算 g,lY ut
C (144)contribution 贡献毛益 k'13f,o}
C (145)contribution centre 贡献中心 aPIr_7e
C (146)contribution chart 贡献图 FUTn
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 TL-i=\{L:d
C (148)contribution to salesration 贡献毛益对销售比率 H:}}t]E
C (149)control 控制 =3+L#P=i9
C (150)control account 控制帐户 }OKL
z.5
C (151)control limits 控制限度 ?iSGH'[u
C (152)controllability concept 可控制概念 7c1+t_ Ew
C (153)controllable cost 可控制成本 sWxK~Yg
C (154)conversion cost 加工成本 $4j^1U`~)K
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ZxSsR{
C (156)corporate appraisal 公司评估 d.}}s$Q
C (157)corporate planning 公司计划 .j 'wQ+_
C (158)corporate social reporting 公司社会报告 XL"=vbD
C (159)corporation 股份公司 CyTF
b$Z
C (160)cost 成本 WM< \e
C (161)cost account 成本帐户 nk08>veG
C (162)cost accounting 成本会计 _EKF-&Q6
C (163)cost accounting manual 成本手册 Qilj/x68
C (164)cost accounts calendar 成本报表的日历时间 V9jFjc?
C (165)cost adjustment 成本调整 _Xh=&(/8@
C (166)cost allocation 成本分配 kyAs'R@z
C (167)cost apportionment 成本分摊 !LSs9_w
C (168)cost attribution 成本归属 ?[SVqj2-
C (169)cost audit 成本审计 QT}iaeC1i
C (170)cost behaviour 成本性态 wXCyj+XB*
C (171)cost benefit analysis 成本效益分析 q6)N*?
C (172)cost center 成本中心 NhlJ3/J j
C (173)cost driver 成本动因