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注会《审计》英语常用词汇 F<H`8*q9
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1.audit 审计 Z5{*? 2
2.attestation 鉴证 fbi H
3.credibility 可信赖程度 zDKLo 3:
4.audit of financial statements 财务报表审计 uQXs>JuD
5.agreed-upon procedures 执行商定程序 q{jk.:;'
6.high levels of assurance 高水平保证 pQ 4
%]Api
7.compilation 编制 pIM*c6
8.reliability 可靠性 QYFN:XZ
9.relevance 相关性 -fx(H+
10.professional skepticism 职业谨慎 6~>^pkV
11.objectivity 客观性 H@ 1[SKBl
12. professional competence 专业胜任能力 Q-H=wJ4R
13.Senior/CPA-in-charge 项目经理 HCfS)`
14.audit engagement letter 业务约定书 #S/pYP`7
15.recurring audit 连续审计 oxxE'cx{g
16.the client 委托人 Oi+Qy[y2
17.change CPA 更换注册会计师 c"oQ/x
18.the existing CPA 现任注册会计师 Q#d+IIR0gK
19.the successor CPA 后任注册会计师 \xa36~hh40
20.the preceding CPA前任注册会计师 h7Shl<f
21.issue the audit report 出具审计报告 9;m#>a@Y
22.expert 专家 /It.>1~2@
23.the board of directors 董事会 Q{(,/}kA-
24.knowledge of the entity‘ s business 了解被审计单位情况 u|:UFz^p
25.assess material misstatement risks评估重大错报风险 VO\S>kw
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 @k#z&@b
27.a general knowledge of —— 初步了解―――的情况 &km d<
28.a more knowledge of—— 进一步了解的情况 /cn/[O9
29.the prior year‘s working papers 以前年度工作底稿 n57c^/A*
30.minutes of meeting 会议纪要 \&l*e
31.business risks 经营风险 h|$zHm
32.appropriateness 适当性 qHcY
2LV
33.accounting estimate 会计估计 [57V8%
34.management representations 管理层声明 $!
f
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35.going concern assumption 持续经营假设 hx2!YNx !
36.audit plan 审计计划 sf|_2sI
37.significant audit areas 重点审计领域 JXRmu~W~l
38.error 错误 /3"e3{uy
39.fraud舞弊 b ?=
40.modified or additional procedures 修改或追加审计程序 */fs.G:P
41.misappropriation of assets 侵占资产
T`(;;%
42.transactions without substance 虚假交易 PgGrk5;
43.unusual pressures 异常压力 H/ B^N,oi
44.the suspected noncompliance 涉嫌存在违法行为 PN)TX~}
45.materialiy 重要性 {H"=PYR
46.exceed the materiality level 超过重要性水平 iNaC ZC
47.approach the materiality level 接近重要性水平 yA`]%U((
48.an acceptably low level 可接受水平 SOi(5]
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 NjCLL`?f
50.misstatements or omissions 错报或漏报 h P6fTZ=Ln
51.aggregate 总计 s$3eJ|
52.subsequent events 期后事项 55jY` b.
53.adjust the financial statements 调整财务报表 d/-0B
<ts
54.perform additional audit procedures 实施追加的审计程序 F".IB^}$
55.audit risk 审计风险 {f6A[ZO; J
56.detection risk 检查风险 Vq;{+j(
57.inappropriate audit opinion 不适当的审计意见 ES2d9/]p-
58.material misstatement 重大的错报 3GuMiht5
59.tolerable misstatement 可容忍错报 wft:eQ
60.the acceptable level of detection risk 可接受的检查风险 *+1"S
]YF
61.assessed level of material misstatement risk 重大错报风险的评估水平 rg]A_(3Bb
62.simall business 小规模企业 85d7IB{28
63.accounting system 会计系统 +{l3#Y
64.test of control 控制测试 "}y3@ M^
65.walk-through test 穿行测试 3YZ3fhpw
66.communication 沟通 3M>FU4Ug2
67.flow chart 流程图 ^FpiQF
68.reperformance of internal control 重新执行 q;He:vX
69.audit evidence 审计证据 SieV%T0t1
70.substantive procedures 实质性程序 E&Zx]?
~
71.assertions 认定
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72.esistence 存在 ";!1(xZr
73.occurrence 发生 XP
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74.completeness 完整性 2
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75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 /`]|_>'
77.cutoff 截止 xQ(KmP2hl
78.accuracy 准确性 d .lu
79.classification 分类 'E6gEJ
80.inspection 检查 )]e d;V
81.supervision of counting 监盘 8G^B%h]
82.observation 观察 =
;-ju@d
83.confirmation 函证 '| Q*~Lh
84.computation 计算 N*4IxY'vX/
85.analytical procedures 分析程序 Ok.DSOT
86.vouch 核对 ;V(}F!U\z
87.trace 追查 8~L.6c5U
88.audit sampling 审计抽样 bD^ob.c.A
89.error 误差 e+=G-u5}-
90.expected error 预期误差 RSVN(-wIi)
91.population 总体 o dQ&0d
92.sampling risk 抽样风险 jwE(]u
93.non- sampling risk 非抽样风险 nQ(:7PFa'
94.sampling unit 抽样单位 ->#@rF:S
95.statistical sampling 统计抽样 l8
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96.tolerable error 可容忍误差 n<(5B|~y
97.the risk of under reliance 信赖不足风险 Gpp}Jpj
98.the risk of over reliance 信赖过度风险 "u$]q1S
99.the risk of incorrect rejection 误拒风险 e+[J[<8
100. the risk of incorrect acceptance 误受风险 '~x
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101.working trial balance 试算平衡表 4!b'%)
102.index and cross-referencing 索引和交叉索引 ?+JxQlVDt-
103.cash receipt 现金收入 ,Z\,IRn
104.cash disbursement 现金支出 =.2cZwxX$
105.bank statement 银行对账单 b}{9
:n/SC
106.bank reconciliation 银行存款余额调节表 4O,a`:d1$6
107.balance sheet date 资产负债表日 {xb%P!o`
108.net realizable value 可变现净值 oDiv9jm
109.storeroom 仓库 W&q5cz
110.sale invoice 销售发票 |Bt x&'m
111.price list 价目表 ~$&r(9P
112.positive confirmation request 积极式询证函 -<^Q2]PE;
113.negative confirmation request 消极式询证函 ]KPg=@Q/
114.purchase requisition 请购单 tNNg[;0
115.receiving report 验收报告 ra#)*fG,~
116.gross margin 毛利 3<Y;mA=hw
117.manufacturing overhead 制造费用 <:}AC{I
118.material requisition 领料单 .Im+()b&&
119.inventory-taking 存货盘点 :s5<AT Q
120.bond certificate 债券 4Fc1'
121.stock certificate 股票 K{|dt W&
122.audit report 审计报告 )o(F*v
123.entity 被审计单位 &=t(NI$
124.addressee of the audit report 审计报告的收件人 lkJ#$Ik&
125.unqualified opinion 无保留意见 gJfL$S'w
126.qualified opinion 保留意见 38S&7>0@|q
127.disclaimer of opinion 无法表示意见 kFs
kn55
128.adverse opinion 否定意见 H;8]GE2n
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A (1)ABC 作业基础成本计算 >qGR^yvb
A (2)absorbed overhead 已吸收制造费用 745V!#3!M
A (3)absorption costing 吸收成本计算 Vt2=rD4oJk
A (4)account 账户,报表 ~G^doj3|+
A (5)accounting postulate 会计假设 T#;*I#A:
A (6)accounting series release 会计公告文件 :1
A (7)accounting valuation 会计计价 G:s:NXy^
A (8)account sale 承销清单 e<wj5:M|
A (9)accountability concept 经营责任概念 ?4||L8j2^
A (10)accountancy 会计职业 Qvg"5_26v
A (11)accountant 会计师 |*| a~t
A (12)accounting 会计 u:kY4T+Z
A (13)agency cost 代理成本 >~8Df61o`
A (14)accounting bases 会计基础 y:Ab5/bHy
A (15)accounting manual 会计手册 DG
FvRB
A (16)accounting period 会计期间 q`K-T_<
A (17)accounting policies 会计方针 VNot4 62L
A (18)accounting rate of return 会计报酬率 H%gD
[!^
A (19)accounting reference date 会计参照日 HWAqJb [
A (20)accounting reference period 会计参照期间 @*{BX~f
A (21)accrual concept 应计概念 Xr;noV-X
A (22)accrual expenses 应计费用 bo/!u
s#
A (23)acid test ration 速动比率(酸性测试比率)
I,uu>-
A (24)acquisition 购置 ;|%JvptwW%
A (25)acquisition accounting 收购会计 eBKIdR%k
A (26)activity based accounting 作业基础成本计算 *N+aZV}`Z
A (27)adjusting events 调整事项 !`U<RlK7
A (28)administrative expenses 行政管理费 [|Pe'?zkf
A (29)advice note 发货通知 +Y[+2=lO
A (30)amortization 摊销 +W4g:bB1
A (31)analytical review 分析性检查 *}&aK}h}I
A (32)annual equivalent cost 年度等量成本法 wLSYzz
A (33)annual report and accounts 年度报告和报表 6-YR'ikU
A (34)appraisal cost 检验成本 1qN9bwRO
A (35)appropriation account 盈余分配账户 \+A<s,x
A (36)articles of association 公司章程细则 9\0 K%LL
A (37)assets 资产 <LZvh8
A (38)assets cover 资产保障 }}Uv0g8D
A (39)asset value per share 每股资产价值 G* 6<pp
A (40)associated company 联营公司 ;a)\5Uy
A (41)attainable standard 可达标准
n(1"6
J>PV{N
A (42)attributable profit 可归属利润 ,99G2Ev4c
A (43)audit 审计 Br!&Y9
A (44)audit report 审计报告 }w8AnaC
A (45)auditing standards 审计准则 iROM?/$
A (46)authorized share capital 额定股本 dG$0d_Pq
A (47)available hours 可用小时 _q$fw&
A (48)avoidable costs 可避免成本 C(Y6t1
B (49)back-to-back loan 易币贷款 ,]"u!,yHb
B (50)backflush accounting 倒退成本计算 T480w6-@
B (51)bad debts 坏帐 sn#h=,*4`
B (52)bad debts ratio 坏帐比率 3NWAyCq-
B (53)bank charges 银行手续费 dVfDS-v!
B (54)bank overdraft 银行透支 'E,Yht=/}
B (55)bank reconciliation 银行存款调节表 L?(rv.lb
B (56)bank statement 银行对账单 Xlw=R2`)~
B (57)bankruptcy 破产 v a;wQ~&
B (58)basis of apportionment 分摊基础 (RS:_]
B (59)batch 批量 d(Ou\7
B (60)batch costing 分批成本计算 YR.'JF`C
B (61)beta factor B(市场)风险因素 uoHhp 4>^
B (62)bill 账单 0wcWDE
9
B (63)bill of exchange 汇票 b1o(CG(}*
B (64)bill of landing 提单 k 'b|#c9c
B (65)bill of materials 用料预计单 h`j gF
B (66)bill payable 应付票据 6vA5;a@
B (67)bill receivable 应收票据 NBYE#Uih
B (68)bin card 存货记录卡 _F EF+I
B (69)bonus 红利 W'$~mK\
B (70)book-keeping 薄记 e{:qW'%
B (71)Boston classification 波士顿分类 XQ+hTtP
B (72)breakeven chart 保本图 V:J6eks_
B (73)breakeven point 保本点 I:"`|eHxv
B (74)breaking-down time 复位时间 7 '/&mX>
B (75)budget 预算 iH=@``Z
B (76)budget center 预算中心 Oa
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B (77)budget cost allowance 预算成本折让 /K<Nlxcm
B (78)budget manual 预算手册 ,Pm/ci(s
B (79)budget period 预算期间 78-:hk
B (80)budgetary control 预算控制 0iHI"9z
B (81)budgeted capacity 预算生产能力 H !u:P?j@\
B (82)burden 制造费用 oJ+
$&P(
B (83)business center 经营中心 )^+$5OR\c
B (84)business entity 营业个体 Fu/CX4R_|
B (85)business unit 经营单位 zOw]P6Gk
B (86)buy-out management 管理性购买产权 '5--eYG
B (87)by-product 副产品 !%@{S8IP.v
C (88)called-up share capital 催缴股本 jG
CW^#GE
C (89)capacity 生产能力 IM/\t!*7
C (90)capacity ratios 生产能力比率 0a'y\f:6*
C (91)capital 资本 urB.K<5ZA
C (92)capital assets pricing model资本资产计价模式 d6VKUAk'7>
C (93)capital commitment 承诺资本 ;}qCIyuO]
C (94)capital employed 已运用的资本 t;'.D @
C (95)capital expenditure 资本支出 Y# #J
C (96)capital expenditureauthorization 资本支出核准 }2@$2YR[
C (97)capital expenditure control 资本支出控制 .R,8<4
C (98)capital expenditure proposal资本支出申请 Me>'QVr
C (99)capital funding planning 资本基金筹集计划 5UbVg
C (100)capital gain 资本收益 M
~IiJ9{
C (101)capital investment appraisal资本投资评估 ;Z*RCuwg
C (102)capital maintenance 资本保全 0^4*[?l9q
C (103)capital resource planning 资本资源计划 oSoG&4
C (104)capital surplus 资本盈余 Su7?-vY
C (105)capital turnover 资本周转率 .8m)^ET
C (106)card 记录卡 "
$&F]0
C (107)cash 现金 49m/UeNZ
C (108)cash account 现金账户 AUK7a
C (109)cash book 现金账薄 ajAEGD2Zq
C (110)cash cow 金牛产品 !QovpO">z
C (111)cash flow 现金流量 ElAG~u?
C (112)cash discounted 现金贴现 Q8n?7JB
C (113)cash flow budget 现金流量预算 4
\?B,!
C (114)cash flow statement 现金流量表 h(sD] N
C (115)cash ledger 现金分类账 P,w
J@8lv
C (116)cash limit 现金限额 e_TM#J(3
C (117)CCA 现时成本会计 x1~`Z}LX0
C (118)center 中心 MqqS3
C (119)changeover time 变更时间 pLU>vQA
C (120)chartered entity 特许经济个体 S]>_o "|HV
C (121)cheque 支票
u@HP@>V
C (122)cheque register 支票登记薄 ,]MX&]
C (123)coin analysis 零钱分类 c2nZd.SD|
C (124)classification 分类 [
I
9d
C (125)clock card 工时卡 %YXC-E3@O
C (126)code 代码 K02./ut-
C (127)commitment accounting 承诺确认会计 /iK )tl|X
C (128)common cost 共同成本 uP$K{ )
C (129)company limited byguarantee 有限担保责任公司 9(_/jU4mc
C (130)company limited shares 股份有限公司 ?>_.~b~
C (131)competitive position 竞争能力状况 4)I
SRR
C (132)concept 概念 8yo9$~u;
C (133)conglomerate 跨行业企业 'a}{s>{O
C (134)consistency concept 一致性概念 R Mm`<:H_
C (135)consolidated accounts 合并报表 e.T5F`Du
C (136)consolidation accounting 合并会计 a
AuQw
C (137)consortium 财团 oOlI*/OMb
C (138)contingency plan 应急计划 Qi%A/~
C (139)contingent liabilities 或有负债 vcmS]$}
C (140)continuous operation 连续生产 rcK*",>
C (141)contra 抵消 + y^s
6j}
C (142)contract cost 合同成本 CeQcnJU
C (143)contract costing 合同成本计算 TCEbz8ql
C (144)contribution 贡献毛益 (_T&2%
C (145)contribution centre 贡献中心 bk<3oI
C (146)contribution chart 贡献图 nxt1Y04,H
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 LP~$7a
C (148)contribution to salesration 贡献毛益对销售比率 Cur)|
C (149)control 控制 =p"0G %+%
C (150)control account 控制帐户 Q
UNsS9
C (151)control limits 控制限度 /vMpSN|3
C (152)controllability concept 可控制概念 i <bs{Cu_S
C (153)controllable cost 可控制成本 )Mok$
C (154)conversion cost 加工成本 Q,$x6YwE
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 1/n3qJyx2}
C (156)corporate appraisal 公司评估 ,]d}pJ}PX`
C (157)corporate planning 公司计划 mF1oY[xa_
C (158)corporate social reporting 公司社会报告 &jJgAZ!
C (159)corporation 股份公司 R[V%59#{Z
C (160)cost 成本 ,wV2ZEW}e
C (161)cost account 成本帐户 l^_X?L@
C (162)cost accounting 成本会计 ZG>OT@
GA
C (163)cost accounting manual 成本手册 *+IUGR
C (164)cost accounts calendar 成本报表的日历时间 ]?r8^L yZ4
C (165)cost adjustment 成本调整 l|K8+5L
C (166)cost allocation 成本分配 u4"+u"{d
C (167)cost apportionment 成本分摊 Z-Uq89[HZ
C (168)cost attribution 成本归属 Cfj*[i4
C (169)cost audit 成本审计 Jx}5`{\
C (170)cost behaviour 成本性态 [bp"U*!9P
C (171)cost benefit analysis 成本效益分析 zumRbrz
C (172)cost center 成本中心 SlZu-4J.-
C (173)cost driver 成本动因