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注会《审计》英语常用词汇 ?|oN}y"i
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1.audit 审计 55`p~:&VQ
2.attestation 鉴证 Pdh`Gu1:3
3.credibility 可信赖程度 &&jQ4@m}j
4.audit of financial statements 财务报表审计 s7jNRY V
5.agreed-upon procedures 执行商定程序 SH"<f_
6.high levels of assurance 高水平保证 KD
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7.compilation 编制 K}n.k[Do
8.reliability 可靠性 E>E^t=;[
9.relevance 相关性 toj5b;+4F
10.professional skepticism 职业谨慎 :%28*fl
11.objectivity 客观性 Gys-Im6>~@
12. professional competence 专业胜任能力 ut]&3f''
13.Senior/CPA-in-charge 项目经理 ME)='~E
14.audit engagement letter 业务约定书 :|&6x!
15.recurring audit 连续审计 U![$7k>,pr
16.the client 委托人 vN]_/T+
17.change CPA 更换注册会计师 B4zuWCE@
18.the existing CPA 现任注册会计师 \Lb wfd=
19.the successor CPA 后任注册会计师 [
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20.the preceding CPA前任注册会计师 xU{0rM"
21.issue the audit report 出具审计报告 &_@M
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22.expert 专家 ^G5 fs'd
23.the board of directors 董事会 Zy)iNNtn
24.knowledge of the entity‘ s business 了解被审计单位情况 3*{l^<`:gA
25.assess material misstatement risks评估重大错报风险 Jv%)UR.]
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]A\qI>,
27.a general knowledge of —— 初步了解―――的情况 BTOl`U
28.a more knowledge of—— 进一步了解的情况 9J_vvq`%`
29.the prior year‘s working papers 以前年度工作底稿 ^%6f%]_
30.minutes of meeting 会议纪要 Z,-TMtM7
31.business risks 经营风险 ~U ]%>Zf
32.appropriateness 适当性 Mu.oqT
33.accounting estimate 会计估计 p vWj)4e
34.management representations 管理层声明 |Ul 4n@+2
35.going concern assumption 持续经营假设 Xrc{wDn
36.audit plan 审计计划 KB~`3Wj|Z
37.significant audit areas 重点审计领域 <
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38.error 错误 {~#01p5
39.fraud舞弊 ?!c7Zx,(
40.modified or additional procedures 修改或追加审计程序 (KvN#d 1\
41.misappropriation of assets 侵占资产 39~WP$GM
42.transactions without substance 虚假交易 t82*rCIB{
43.unusual pressures 异常压力 n~jW
44.the suspected noncompliance 涉嫌存在违法行为 JHg;2xm"<K
45.materialiy 重要性 \O~WMN
46.exceed the materiality level 超过重要性水平 U(~Nmo'
47.approach the materiality level 接近重要性水平 "cOBEhn%l
48.an acceptably low level 可接受水平 PVN`k, 4
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
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50.misstatements or omissions 错报或漏报 TL-ALtG
51.aggregate 总计 +,i_G?eX
52.subsequent events 期后事项 #!m^EqF1_
53.adjust the financial statements 调整财务报表 r'|ei ,
54.perform additional audit procedures 实施追加的审计程序 az
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55.audit risk 审计风险 <I?f=[
56.detection risk 检查风险 D51O/.:U2
57.inappropriate audit opinion 不适当的审计意见 DU5rB\!.~
58.material misstatement 重大的错报 '7@Dw;
59.tolerable misstatement 可容忍错报 ]r#NjP
60.the acceptable level of detection risk 可接受的检查风险 ,W]}mqV%.'
61.assessed level of material misstatement risk 重大错报风险的评估水平 gxVJH'[V5
62.simall business 小规模企业 ZY6%%7?1
63.accounting system 会计系统 i!<(R$Lo
64.test of control 控制测试 a94nB
65.walk-through test 穿行测试 G 8tK"L
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66.communication 沟通 |^w&dj\,
67.flow chart 流程图 xi.QHKBZaH
68.reperformance of internal control 重新执行 AO7X-,
69.audit evidence 审计证据 OaByfo<S
70.substantive procedures 实质性程序 J3r':I}\
71.assertions 认定 I'<sJs*p
72.esistence 存在 @ L/i
73.occurrence 发生
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74.completeness 完整性 D{+D.4\
75.rights and obligations 权利和义务 {D]I[7f8Ev
76.valuation and allocation 计价和分摊 %2?"x*A
77.cutoff 截止 n@oSLo`k,`
78.accuracy 准确性 y7z ,I
79.classification 分类 1bCS4fs^>
80.inspection 检查 L'"od;(6R
81.supervision of counting 监盘 V%^d~^m,H
82.observation 观察 '?$<k@mJW
83.confirmation 函证 S;{[];
84.computation 计算 LH~
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85.analytical procedures 分析程序 u^L_X A
86.vouch 核对 H_l>L9/\
87.trace 追查 `K2vG`c
88.audit sampling 审计抽样 v1NFz>Hx
89.error 误差 8nSw7:z
90.expected error 预期误差 Gl T/JZ9
91.population 总体 En8L1$_
92.sampling risk 抽样风险 $K1)2WG
93.non- sampling risk 非抽样风险 ?CpM.{{s
94.sampling unit 抽样单位 ]/mRMm9"3h
95.statistical sampling 统计抽样 7z8
96.tolerable error 可容忍误差 (B].ppBii
97.the risk of under reliance 信赖不足风险 n+'s9
98.the risk of over reliance 信赖过度风险 !:D,|k\m
99.the risk of incorrect rejection 误拒风险 2bpFQ8q
100. the risk of incorrect acceptance 误受风险 \JF 2'm\M
101.working trial balance 试算平衡表 q(5
102.index and cross-referencing 索引和交叉索引 l-'\E6grdH
103.cash receipt 现金收入 ]mi)x63^
104.cash disbursement 现金支出 hnv0Loe.IW
105.bank statement 银行对账单 tkdyR1-
106.bank reconciliation 银行存款余额调节表 YgkQF0+
107.balance sheet date 资产负债表日 d5=yAn-+=
108.net realizable value 可变现净值 ("J_< p
109.storeroom 仓库
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110.sale invoice 销售发票 x=1Sbs w{
111.price list 价目表 Nw3IDy~T
112.positive confirmation request 积极式询证函 j)jt&Gg'
113.negative confirmation request 消极式询证函 NV3oJ0f&2
114.purchase requisition 请购单 VmTgD96
115.receiving report 验收报告 R9Y{kk0M
116.gross margin 毛利 u%CJjy
117.manufacturing overhead 制造费用 m
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118.material requisition 领料单 Nbm$ta
119.inventory-taking 存货盘点 CDFkH
120.bond certificate 债券 uU8L 93
121.stock certificate 股票 sO&eV68
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122.audit report 审计报告 5S #6{Y =
123.entity 被审计单位 71HrpTl1fw
124.addressee of the audit report 审计报告的收件人 ^aL> /'Y#|
125.unqualified opinion 无保留意见 jx];=IC3tt
126.qualified opinion 保留意见 Ozc9y y!%
127.disclaimer of opinion 无法表示意见 EJTa~
128.adverse opinion 否定意见 (/J %Huy
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A (1)ABC 作业基础成本计算 mP ^*nB@,
A (2)absorbed overhead 已吸收制造费用 "(E%JAwZ^W
A (3)absorption costing 吸收成本计算 R!_1 *H$
A (4)account 账户,报表 {
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A (5)accounting postulate 会计假设 n,|YJ,v[
A (6)accounting series release 会计公告文件 FHZQyO<|
A (7)accounting valuation 会计计价 +L}R|ihkI
A (8)account sale 承销清单 8EZ,hY^
A (9)accountability concept 经营责任概念 +PHuQ
A (10)accountancy 会计职业 G4,BcCPQ
A (11)accountant 会计师 ]iiB|xT
A (12)accounting 会计 i &,1
A (13)agency cost 代理成本 ~ZRtNL9
A (14)accounting bases 会计基础 Qkg([q4
A (15)accounting manual 会计手册 -.7UpDg~
A (16)accounting period 会计期间 X#u< 3<P
A (17)accounting policies 会计方针 LQa1p
A (18)accounting rate of return 会计报酬率 wRE2rsXoU
A (19)accounting reference date 会计参照日 ]+AgXUrbOD
A (20)accounting reference period 会计参照期间 K
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A (21)accrual concept 应计概念 IS }U2d,W
A (22)accrual expenses 应计费用 o%73M!-
A (23)acid test ration 速动比率(酸性测试比率) <h1J+
A (24)acquisition 购置 1?#
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A (25)acquisition accounting 收购会计
q&EwD(k
A (26)activity based accounting 作业基础成本计算 T`| >oX
A (27)adjusting events 调整事项 q3Y49d
A (28)administrative expenses 行政管理费 7o`pNcabtz
A (29)advice note 发货通知 (:J
U
A (30)amortization 摊销 Kr;F4G|Qt
A (31)analytical review 分析性检查 v1Jg8L=
A (32)annual equivalent cost 年度等量成本法 AG,;1b,:81
A (33)annual report and accounts 年度报告和报表 _jrkR
n1 "
A (34)appraisal cost 检验成本 ZY> u4v.
A (35)appropriation account 盈余分配账户 fZJ O}
A (36)articles of association 公司章程细则 e#{
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A (37)assets 资产 ,koG*sn
A (38)assets cover 资产保障 Hbz,3{o5
A (39)asset value per share 每股资产价值 *XqS~G
A (40)associated company 联营公司 29h_oNO
A (41)attainable standard 可达标准 ~Uaz;<"j0
F5f1j]c
A (42)attributable profit 可归属利润 #.~lt8F
A (43)audit 审计 Ty"=3AvRLV
A (44)audit report 审计报告 /pnQKy.
A (45)auditing standards 审计准则 #+PfrS=
A (46)authorized share capital 额定股本 -*&C
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A (47)available hours 可用小时 !fG`xZ~
A (48)avoidable costs 可避免成本 :vy./83W
B (49)back-to-back loan 易币贷款 OL$^7F
B
B (50)backflush accounting 倒退成本计算 d0@czNWIC
B (51)bad debts 坏帐 q
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B (52)bad debts ratio 坏帐比率 I'16-
B (53)bank charges 银行手续费 7)+%;|~
B (54)bank overdraft 银行透支 rwepe 5
B (55)bank reconciliation 银行存款调节表 E 5bo60z
B (56)bank statement 银行对账单 s2\6\8Ipn
B (57)bankruptcy 破产 +\`t@Ht#
B (58)basis of apportionment 分摊基础 ,V:RE y
B (59)batch 批量 ~6:y@4&F
B (60)batch costing 分批成本计算 i"C?6R
B (61)beta factor B(市场)风险因素 I~I$/j]e`
B (62)bill 账单 ^,;8ra*h
B (63)bill of exchange 汇票 "
J6aU
B (64)bill of landing 提单 ZE>!]# ,
B (65)bill of materials 用料预计单 b'~IFNt*^
B (66)bill payable 应付票据 }x}JzA+2
B (67)bill receivable 应收票据 /w*;|4~Bf
B (68)bin card 存货记录卡 ]gGCy '*)
B (69)bonus 红利 k34!*(`q
B (70)book-keeping 薄记 U?Icyn3q0
B (71)Boston classification 波士顿分类 V{G9E
B (72)breakeven chart 保本图 PyfOBse}r
B (73)breakeven point 保本点 eFeWjB'<7
B (74)breaking-down time 复位时间 6J%+pt[tu
B (75)budget 预算 z;EnAy {9
B (76)budget center 预算中心 0NWtu]9QC
B (77)budget cost allowance 预算成本折让 GCEq3
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B (78)budget manual 预算手册 C]+T5W\"<B
B (79)budget period 预算期间 M.R]hI
B (80)budgetary control 预算控制 Nd4!:.
B (81)budgeted capacity 预算生产能力 We*)RXm%
B (82)burden 制造费用 ?*8HZ1m#
B (83)business center 经营中心 !56gJJ-r
B (84)business entity 营业个体 Y4|g^>{<ni
B (85)business unit 经营单位 ]w=6.LzO*
B (86)buy-out management 管理性购买产权 c;e2=
A
B (87)by-product 副产品 sZhl.[&zo
C (88)called-up share capital 催缴股本 b,#E.%SLw
C (89)capacity 生产能力 Qvd$fY**
C (90)capacity ratios 生产能力比率 Z"fnjH
C (91)capital 资本 %L9A6%gr
C (92)capital assets pricing model资本资产计价模式 +tXOP|X
C (93)capital commitment 承诺资本 t7p`A8&
C (94)capital employed 已运用的资本 Soa5TM
C (95)capital expenditure 资本支出
h8!;RN[
C (96)capital expenditureauthorization 资本支出核准 z3[0BWXs
C (97)capital expenditure control 资本支出控制 *AU"FI>V
C (98)capital expenditure proposal资本支出申请 e
r;3TG~
C (99)capital funding planning 资本基金筹集计划 pQY.MZSA
C (100)capital gain 资本收益 r.:H`
C (101)capital investment appraisal资本投资评估 b]h]h1~hHH
C (102)capital maintenance 资本保全 x@]pUA1
C (103)capital resource planning 资本资源计划 JDzkv%E^
C (104)capital surplus 资本盈余 9GZKT{*
C (105)capital turnover 资本周转率 E*Q><UU
C (106)card 记录卡 RZ[r XV5
C (107)cash 现金 1!E+(Iq
C (108)cash account 现金账户 ?DC3BA\)
C (109)cash book 现金账薄 SdfrLdi}Y
C (110)cash cow 金牛产品 J
dDP
C (111)cash flow 现金流量 -R;.Md_
C (112)cash discounted 现金贴现 !Fz9\
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C (113)cash flow budget 现金流量预算 t'EH_U
C (114)cash flow statement 现金流量表 o?J>mpC
C (115)cash ledger 现金分类账 hsQrHs'k
C (116)cash limit 现金限额 7n~BDqT
C (117)CCA 现时成本会计 RkJ\?
C (118)center 中心 I/s?]v
C (119)changeover time 变更时间 F62arDA
C (120)chartered entity 特许经济个体 6#k
Ap+g7
C (121)cheque 支票 {O,Cc$_
C (122)cheque register 支票登记薄 |^ml|cb
C (123)coin analysis 零钱分类 9 0[gXj
C (124)classification 分类 I$neE"wW
C (125)clock card 工时卡 +*Cg2`
C (126)code 代码 {=,?]Z+
C (127)commitment accounting 承诺确认会计 D(&${Mna
c
C (128)common cost 共同成本 LTY@}o]\U
C (129)company limited byguarantee 有限担保责任公司 m//(1hWv7
C (130)company limited shares 股份有限公司 E$FXs~a
C (131)competitive position 竞争能力状况 yV xR||e
C (132)concept 概念 MQQ!@I`
C (133)conglomerate 跨行业企业 gTR:9E:B
C (134)consistency concept 一致性概念 [JGa3e
C (135)consolidated accounts 合并报表 f#l/N%VoBZ
C (136)consolidation accounting 合并会计 (iK0T.
C (137)consortium 财团 c(bh i
C (138)contingency plan 应急计划 nYuZg6K
C (139)contingent liabilities 或有负债 =ot`V; Q>
C (140)continuous operation 连续生产 w<awCp
C (141)contra 抵消 zk4yh%Cd_
C (142)contract cost 合同成本 ~S
R:,R
C (143)contract costing 合同成本计算
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s
C (144)contribution 贡献毛益 VbtFM=Dg
C (145)contribution centre 贡献中心 d
`Q$URn|
C (146)contribution chart 贡献图 /s=TLPm
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 'W$jHs
C (148)contribution to salesration 贡献毛益对销售比率 11
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C (149)control 控制 U$pHfNTH
C (150)control account 控制帐户 Vd|5JA}<"
C (151)control limits 控制限度 "wxs
C (152)controllability concept 可控制概念 ;=Bf&hY&
C (153)controllable cost 可控制成本 ?}B9=R$Pi
C (154)conversion cost 加工成本 A"C%.InZ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 "31GC7
C (156)corporate appraisal 公司评估 tGD$c
BE
C (157)corporate planning 公司计划 /v;g v[
C (158)corporate social reporting 公司社会报告 x-U^U.i@
C (159)corporation 股份公司 xN}P0
C (160)cost 成本 RN3w{^Ll
C (161)cost account 成本帐户 ,_Fq*6
C (162)cost accounting 成本会计 T{|'<KT
C (163)cost accounting manual 成本手册 $RKd@5XP
C (164)cost accounts calendar 成本报表的日历时间 A
A<9XC
C (165)cost adjustment 成本调整 @dJ
s
C (166)cost allocation 成本分配 eF}Q8]da
C (167)cost apportionment 成本分摊 lV$U!v:b
C (168)cost attribution 成本归属 ZH`6>:
C (169)cost audit 成本审计 mw`%xID*
C (170)cost behaviour 成本性态 t_,iV9NrZ
C (171)cost benefit analysis 成本效益分析 #joU}Rj|
C (172)cost center 成本中心 }k<b)
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C (173)cost driver 成本动因