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注会《审计》英语常用词汇 "P.7FD
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1.audit 审计 ,*a8]
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2.attestation 鉴证 >Be PE(k
3.credibility 可信赖程度 I,QJ/sI
4.audit of financial statements 财务报表审计 Yn[y9;I{
5.agreed-upon procedures 执行商定程序 {%^q8l4j
6.high levels of assurance 高水平保证 i0Qg[%{9#
7.compilation 编制 T/MbEqAf
8.reliability 可靠性 qbu Lcy3
9.relevance 相关性 cG6Q$
10.professional skepticism 职业谨慎 5W>i'6*
11.objectivity 客观性 A5z`_b4f
12. professional competence 专业胜任能力 g&O
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13.Senior/CPA-in-charge 项目经理 }E[S
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14.audit engagement letter 业务约定书 -lRXH7|X
15.recurring audit 连续审计 ZGSb&!Ke
16.the client 委托人 HviL4iO
17.change CPA 更换注册会计师 G#@o6r
18.the existing CPA 现任注册会计师 b)(#/}jMkD
19.the successor CPA 后任注册会计师 8<Asg2]6
20.the preceding CPA前任注册会计师 Ex^7`-2,B
21.issue the audit report 出具审计报告 %L}9nc%~eP
22.expert 专家 *5hg}[n2
23.the board of directors 董事会 }I}Rq D:`
24.knowledge of the entity‘ s business 了解被审计单位情况 {tk42}8k
25.assess material misstatement risks评估重大错报风险 {jcrTjmxe
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 L9Z:>i?
27.a general knowledge of —— 初步了解―――的情况 ]MfT5#(6h
28.a more knowledge of—— 进一步了解的情况 ox{)O/aj
29.the prior year‘s working papers 以前年度工作底稿 AVGb;)x#
30.minutes of meeting 会议纪要 }=?kf3k
31.business risks 经营风险 )/HSt%>
32.appropriateness 适当性
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33.accounting estimate 会计估计 _S{HVc
34.management representations 管理层声明 F +D2
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35.going concern assumption 持续经营假设 ;3h[=hyS
36.audit plan 审计计划 Ry,_%j3
37.significant audit areas 重点审计领域 DhG2!'N
38.error 错误 s7tNAj bgD
39.fraud舞弊 UaiDo"i
40.modified or additional procedures 修改或追加审计程序 6vQAeuz<Fq
41.misappropriation of assets 侵占资产 MScjq
42.transactions without substance 虚假交易 i{I'+%
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43.unusual pressures 异常压力 AH;0=<n
44.the suspected noncompliance 涉嫌存在违法行为 /~{8/u3
45.materialiy 重要性 MIub^ $<C
46.exceed the materiality level 超过重要性水平 67+ K
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47.approach the materiality level 接近重要性水平 &1ASWllD
48.an acceptably low level 可接受水平 ?=dyU(
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 (^ZC8)0i(
50.misstatements or omissions 错报或漏报 1u:OzyJy
51.aggregate 总计 QxwZ$?w%
52.subsequent events 期后事项 bqJL@!T
53.adjust the financial statements 调整财务报表 O _yJR
54.perform additional audit procedures 实施追加的审计程序 KXL]Qw FN
55.audit risk 审计风险 #[vmS
56.detection risk 检查风险 HTao)`.
57.inappropriate audit opinion 不适当的审计意见 )7<JGzBZ1
58.material misstatement 重大的错报 Xt(w+
59.tolerable misstatement 可容忍错报 J_
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60.the acceptable level of detection risk 可接受的检查风险 oL1m<cQo9
61.assessed level of material misstatement risk 重大错报风险的评估水平 L7el5Q!Y=
62.simall business 小规模企业 AFGWlC#`
63.accounting system 会计系统 .t.H(Q9
64.test of control 控制测试 ,)hUL/r6
65.walk-through test 穿行测试 j2} C
66.communication 沟通 =>-:o:Cu{
67.flow chart 流程图 vg &Dr
68.reperformance of internal control 重新执行 fKY6stJE
69.audit evidence 审计证据 {'l^{"GO"
70.substantive procedures 实质性程序 ` :eXXE
71.assertions 认定 m]R< :_
72.esistence 存在 rbS67--]
73.occurrence 发生 %*>=L$A
74.completeness 完整性 DlC`GZEtqh
75.rights and obligations 权利和义务 ogbLs)&+a
76.valuation and allocation 计价和分摊 >KH.~Jfy
77.cutoff 截止 x* *]@v"g
78.accuracy 准确性 hn{]Q@(I
79.classification 分类 ^s\(2lB\F
80.inspection 检查 mw! D|
81.supervision of counting 监盘 ?M.n 9|}y
82.observation 观察 "*CQ<@+
83.confirmation 函证 j2\bCGY
84.computation 计算 ~McmlJzJG
85.analytical procedures 分析程序 %W
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86.vouch 核对 4G"T{A`O
87.trace 追查 Y!c
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88.audit sampling 审计抽样 .0k ltnB
89.error 误差 }J73{
90.expected error 预期误差
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91.population 总体 3[B*l@}j
92.sampling risk 抽样风险 _eb:"(m
93.non- sampling risk 非抽样风险 hNgbHzW
94.sampling unit 抽样单位 :#s6,
95.statistical sampling 统计抽样 3}e-qFlV8,
96.tolerable error 可容忍误差 qgg/_H:
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 Kmc*z (Q
99.the risk of incorrect rejection 误拒风险 uCO-f<b
100. the risk of incorrect acceptance 误受风险 n[8ju,=
101.working trial balance 试算平衡表 S&_Z,mT./
102.index and cross-referencing 索引和交叉索引 1DVu`<OXcH
103.cash receipt 现金收入 Fka&\9i
104.cash disbursement 现金支出 H^z6.!$m
105.bank statement 银行对账单 rOQ@(aUAZ
106.bank reconciliation 银行存款余额调节表 Aq674
107.balance sheet date 资产负债表日 C"}CD{<H]M
108.net realizable value 可变现净值 mRU-M|
109.storeroom 仓库 z+,l"#Vv
110.sale invoice 销售发票 'X_8j` ]#
111.price list 价目表 kx&Xk0F_g
112.positive confirmation request 积极式询证函 %EkV-%o*
113.negative confirmation request 消极式询证函 Z-X(.Q
114.purchase requisition 请购单 {R<0'JU
115.receiving report 验收报告 OXcQMVa
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116.gross margin 毛利 1bjhEOW
117.manufacturing overhead 制造费用 Z Ear~
118.material requisition 领料单 K"4m)B~@Y
119.inventory-taking 存货盘点 qd$Y"~Mco
120.bond certificate 债券 `/?XvF\
121.stock certificate 股票 '-C%?*ku
122.audit report 审计报告 +e
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123.entity 被审计单位 IxN0m7
124.addressee of the audit report 审计报告的收件人 _+Tq&,_:o
125.unqualified opinion 无保留意见 \AFoxi2h
126.qualified opinion 保留意见 Mj&`Y
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127.disclaimer of opinion 无法表示意见 2kMBe%
128.adverse opinion 否定意见 |dNJx<-
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A (1)ABC 作业基础成本计算 <[iw1>
A (2)absorbed overhead 已吸收制造费用 ,liFo.kT8%
A (3)absorption costing 吸收成本计算 ZqT8G
A (4)account 账户,报表 J)(KG
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A (5)accounting postulate 会计假设 ;Q*=AW
A (6)accounting series release 会计公告文件 )}ygzKEa
A (7)accounting valuation 会计计价 udw>{3>
A (8)account sale 承销清单 `| nC r
A (9)accountability concept 经营责任概念 2I:x)
A (10)accountancy 会计职业 v9?hcJ=
A (11)accountant 会计师 7oUecyoj
A (12)accounting 会计 R`M>w MLH
A (13)agency cost 代理成本 B$ty`/{w,B
A (14)accounting bases 会计基础 bogw /)1
A (15)accounting manual 会计手册 5:S=gARz
A (16)accounting period 会计期间 {jyI7r#X
A (17)accounting policies 会计方针 kH;DAphk
A (18)accounting rate of return 会计报酬率 ai,\'%N
A (19)accounting reference date 会计参照日 x?10^~R
A (20)accounting reference period 会计参照期间 Ih Yso7g
A (21)accrual concept 应计概念 >WYiOXYv
A (22)accrual expenses 应计费用 *[VO03
A (23)acid test ration 速动比率(酸性测试比率) ~7CQw^"R@
A (24)acquisition 购置 F7f psAt7
A (25)acquisition accounting 收购会计 d6(R-k#B
A (26)activity based accounting 作业基础成本计算 h=?V)WSM
A (27)adjusting events 调整事项 uGXN ciEp`
A (28)administrative expenses 行政管理费 nK!yu?mS
A (29)advice note 发货通知 c#)!-5E~H
A (30)amortization 摊销 /#<R
A (31)analytical review 分析性检查 +,;"?j6<p
A (32)annual equivalent cost 年度等量成本法 C0f<xhp?j
A (33)annual report and accounts 年度报告和报表 w^Mj[v#
A (34)appraisal cost 检验成本 z (1zth
A (35)appropriation account 盈余分配账户 9+i rf^D`O
A (36)articles of association 公司章程细则 f`;y
"ba
A (37)assets 资产 TT
YM!+T
A (38)assets cover 资产保障 LqYP0%7
A (39)asset value per share 每股资产价值 Q>ZxJ!B<k
A (40)associated company 联营公司 |2Krxi3*
A (41)attainable standard 可达标准 ?&gqGU}
RJp Rsr
A (42)attributable profit 可归属利润 o[
Je
A (43)audit 审计 mM[KT}
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A (44)audit report 审计报告 9V'ok.B.x
A (45)auditing standards 审计准则 Hto R
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A (46)authorized share capital 额定股本 c 5%uiv]
A (47)available hours 可用小时 2\4ammwT
A (48)avoidable costs 可避免成本 =8o$
B (49)back-to-back loan 易币贷款 hR4\:s+[
B (50)backflush accounting 倒退成本计算 VxP cC+
B (51)bad debts 坏帐 |#b]e|aP
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费 B,5kG{2
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B (54)bank overdraft 银行透支 *HONA>u
B (55)bank reconciliation 银行存款调节表 k4E2OyCFoJ
B (56)bank statement 银行对账单 ufF>I
B (57)bankruptcy 破产 uGc0Lv4i/
B (58)basis of apportionment 分摊基础 gX%"Ki7.
B (59)batch 批量 0X<U.Sxn
B (60)batch costing 分批成本计算 7WMF8(j5
B (61)beta factor B(市场)风险因素 U [R[VY7
B (62)bill 账单 6/3oW}Oo
B (63)bill of exchange 汇票 A"}Ib'
B (64)bill of landing 提单 Z}AhDIw!G
B (65)bill of materials 用料预计单 W; zzc1v
B (66)bill payable 应付票据 9*2Q'z}_
B (67)bill receivable 应收票据 8yC
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B (68)bin card 存货记录卡 47=YP0r?>T
B (69)bonus 红利 }Pm;xHnf&
B (70)book-keeping 薄记 lxfv'A
B (71)Boston classification 波士顿分类 .1f!w!ltVR
B (72)breakeven chart 保本图 )
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B (73)breakeven point 保本点 jG%J.u^k
B (74)breaking-down time 复位时间 Dn48?A[v
B (75)budget 预算 `4,]Mr1b
B (76)budget center 预算中心 z
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B (77)budget cost allowance 预算成本折让 -U{!'e8YiN
B (78)budget manual 预算手册 ~g}blv0q+B
B (79)budget period 预算期间 F8&L'@m9>
B (80)budgetary control 预算控制 l%
p4.CX
B (81)budgeted capacity 预算生产能力 e>Dux
B (82)burden 制造费用 kbSl.V%)
B (83)business center 经营中心 63'L58O
B (84)business entity 营业个体 P6)d#M
B (85)business unit 经营单位 t!59upbN}3
B (86)buy-out management 管理性购买产权 R@KWiV
B (87)by-product 副产品 69 J4p=c,
C (88)called-up share capital 催缴股本 =N2@H5+7
C (89)capacity 生产能力 p.5 *`, )
C (90)capacity ratios 生产能力比率 1ZXRH;J40
C (91)capital 资本 L+Gi
C (92)capital assets pricing model资本资产计价模式 p2gu@!
C (93)capital commitment 承诺资本 cqp^**s
C (94)capital employed 已运用的资本 E)]emeGd
C (95)capital expenditure 资本支出 *f SX3Dk
C (96)capital expenditureauthorization 资本支出核准 GuF-HP}xM
C (97)capital expenditure control 资本支出控制 [OFT!=.y &
C (98)capital expenditure proposal资本支出申请 fO837
C (99)capital funding planning 资本基金筹集计划 .UU)
C (100)capital gain 资本收益 _I%mY!x\`
C (101)capital investment appraisal资本投资评估 OkphbAX
C (102)capital maintenance 资本保全 u@aM8Na
C (103)capital resource planning 资本资源计划 _he~Y2zFz
C (104)capital surplus 资本盈余 ]0pI6"
C (105)capital turnover 资本周转率 G
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C (106)card 记录卡 \\/
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C (107)cash 现金 3]>YBbXvE
C (108)cash account 现金账户 0.#%KfQ
C (109)cash book 现金账薄 !9^GkFR6n
C (110)cash cow 金牛产品 we?t/YB=
C (111)cash flow 现金流量 eXdH)|l,\
C (112)cash discounted 现金贴现 UHDcheeRD
C (113)cash flow budget 现金流量预算 tOPkx(
C (114)cash flow statement 现金流量表 5d|+ c<
C (115)cash ledger 现金分类账 ~5Rh7
C (116)cash limit 现金限额 ;e~K<vMm;y
C (117)CCA 现时成本会计 vw` '9~
C (118)center 中心 * =O@D2g0
C (119)changeover time 变更时间 l_x>.' a
C (120)chartered entity 特许经济个体 Pv@;)s(-
C (121)cheque 支票 b;I!CyD
C (122)cheque register 支票登记薄 +Jc-9Ko\c;
C (123)coin analysis 零钱分类 #p=Wt&2
C (124)classification 分类 gwYTOs^
C (125)clock card 工时卡 Iq47^
C (126)code 代码 fVBRP[,
C (127)commitment accounting 承诺确认会计 Pq(
)2B
C (128)common cost 共同成本 j0jam:.p
C (129)company limited byguarantee 有限担保责任公司 }Z\+Qc<<
C (130)company limited shares 股份有限公司 .]Z,O>N
C (131)competitive position 竞争能力状况 B?_ujH80m
C (132)concept 概念 nzu
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C (133)conglomerate 跨行业企业 o6;VrpaNi
C (134)consistency concept 一致性概念 7h/{F({r=
C (135)consolidated accounts 合并报表 k<S!|
C (136)consolidation accounting 合并会计 #kGxX@0
C (137)consortium 财团 BcoE&I?[m|
C (138)contingency plan 应急计划 ~LzTqMHM
C (139)contingent liabilities 或有负债 *'(dcy9
C (140)continuous operation 连续生产 c[0$8F>
C (141)contra 抵消 ? 5
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C (142)contract cost 合同成本 _'oy
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C (143)contract costing 合同成本计算 #Ryu`b
C (144)contribution 贡献毛益 gf2w@CVF>=
C (145)contribution centre 贡献中心 Qs{Qg<}
C (146)contribution chart 贡献图 JGD{cr[S
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 g^En6n)
C (148)contribution to salesration 贡献毛益对销售比率 {1YT a:evl
C (149)control 控制 73(T+6`
C (150)control account 控制帐户 4/U]7Y
C (151)control limits 控制限度 U^0vLyqW^5
C (152)controllability concept 可控制概念 @;,O V&XYn
C (153)controllable cost 可控制成本 ^NLKX5
Q
C (154)conversion cost 加工成本 E(U}$Zey
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z?"5="D
C (156)corporate appraisal 公司评估 J0p,P.G
C (157)corporate planning 公司计划 Pjb9FCA'
C (158)corporate social reporting 公司社会报告 |2 wff?
C (159)corporation 股份公司 /9w}[y*E
C (160)cost 成本 _zmx
C (161)cost account 成本帐户 83l
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$S
C (162)cost accounting 成本会计 iK%Rq
C (163)cost accounting manual 成本手册 ZJ[ Uz_%W
C (164)cost accounts calendar 成本报表的日历时间 YJ16vb9
C (165)cost adjustment 成本调整 47K5[R
C (166)cost allocation 成本分配 >;3c;nf
C (167)cost apportionment 成本分摊 o"1us75P
C (168)cost attribution 成本归属 #Aa
n v
C (169)cost audit 成本审计 My`%gP~%g
C (170)cost behaviour 成本性态
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C (171)cost benefit analysis 成本效益分析 %<muVRkB\
C (172)cost center 成本中心 !3&vgvr
C (173)cost driver 成本动因