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注会《审计》英语常用词汇 2X
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1.audit 审计 )K%O/H
2.attestation 鉴证 wK`ieHmp
3.credibility 可信赖程度 02#Iip3t
4.audit of financial statements 财务报表审计 eEGcio}_I9
5.agreed-upon procedures 执行商定程序 YGV#.
6.high levels of assurance 高水平保证 y{I[}$k
7.compilation 编制 %<#3_}"T|
8.reliability 可靠性 SJc@iffS
9.relevance 相关性 (Cd{#j<
10.professional skepticism 职业谨慎 9`n)"r
11.objectivity 客观性 EQOP?>mWx!
12. professional competence 专业胜任能力 qq7X",s
13.Senior/CPA-in-charge 项目经理 :`^3MMLO
14.audit engagement letter 业务约定书 AD%D ,l
15.recurring audit 连续审计 xP6?e s`
16.the client 委托人 {$1$]p~3o
17.change CPA 更换注册会计师 X<}o>
6|d
18.the existing CPA 现任注册会计师 6?.pKFBZ
19.the successor CPA 后任注册会计师 CC(*zrOd-
20.the preceding CPA前任注册会计师 l(w vQO
21.issue the audit report 出具审计报告 .A!0.M|
22.expert 专家 X8SRQO^
23.the board of directors 董事会 #!u51P1
24.knowledge of the entity‘ s business 了解被审计单位情况 J1Ki2I=
25.assess material misstatement risks评估重大错报风险 ZIL|
.<8I
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 sqpOS!]
27.a general knowledge of —— 初步了解―――的情况 PWN'.HQ
28.a more knowledge of—— 进一步了解的情况 CL'Xip')T
29.the prior year‘s working papers 以前年度工作底稿 &<|-> *v
30.minutes of meeting 会议纪要 (p.3'j(
31.business risks 经营风险 zP h\3B
32.appropriateness 适当性 -S%q!%}u
33.accounting estimate 会计估计 $K_YC~
34.management representations 管理层声明 8u'O`j
35.going concern assumption 持续经营假设 'bI ~61{A
36.audit plan 审计计划 d
O46~
37.significant audit areas 重点审计领域 87pXv6'FQ
38.error 错误 ZecvjbnVY
39.fraud舞弊 L}jF#*Q%
40.modified or additional procedures 修改或追加审计程序 D@\;@(
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41.misappropriation of assets 侵占资产 !H1tBg]5
42.transactions without substance 虚假交易 A6NxM8ybn+
43.unusual pressures 异常压力 Gkv~e?Kc~^
44.the suspected noncompliance 涉嫌存在违法行为 ]C
~1]7vb
45.materialiy 重要性 b WbXh$
46.exceed the materiality level 超过重要性水平 LZc$:<J<6
47.approach the materiality level 接近重要性水平 w &|R5Q
48.an acceptably low level 可接受水平 mo;)0Vq2l
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 v"~Do+*+
50.misstatements or omissions 错报或漏报 "<w2v'6S
51.aggregate 总计 QOV}5 0
52.subsequent events 期后事项 Zv| p>q`R2
53.adjust the financial statements 调整财务报表
4j@i%
54.perform additional audit procedures 实施追加的审计程序 ! FR%QGn1
55.audit risk 审计风险 4g7ja
56.detection risk 检查风险 .;HIEj zq
57.inappropriate audit opinion 不适当的审计意见 mGe|8In
58.material misstatement 重大的错报
gmRT1T
59.tolerable misstatement 可容忍错报 iO*`(s
60.the acceptable level of detection risk 可接受的检查风险 (/SGT$#8
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^.D}k
62.simall business 小规模企业 { eEC:[
63.accounting system 会计系统 *!g 24
64.test of control 控制测试 (rr}Pv%yb
65.walk-through test 穿行测试 JvfQib
66.communication 沟通 yOWOU`y?
67.flow chart 流程图 Zn@W7c,_I
68.reperformance of internal control 重新执行 e2k4[V
69.audit evidence 审计证据 l801`~*gO
70.substantive procedures 实质性程序 SLtSqG7~
71.assertions 认定 69C8-fF0[I
72.esistence 存在 zb5N,!%r
73.occurrence 发生 a#+>w5
74.completeness 完整性 l] _b;iux
75.rights and obligations 权利和义务 y !<'rg
76.valuation and allocation 计价和分摊 $T?*0"Mj[
77.cutoff 截止 O
GJ=VQA
78.accuracy 准确性 }pMP!%|
79.classification 分类 |1(rr%
80.inspection 检查 =n-z;/NL
81.supervision of counting 监盘 ?&znUoB
82.observation 观察 }iilzE4oH#
83.confirmation 函证 a-]hW=[
84.computation 计算 'aD6>8/Hj
85.analytical procedures 分析程序 8F zH
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86.vouch 核对 r8uqcKfU
87.trace 追查 G HD^%)T5^
88.audit sampling 审计抽样 -@''[m .*
89.error 误差 m|pTn#*`
90.expected error 预期误差 ! FNf>z+
91.population 总体 x*.Ye5Jb
92.sampling risk 抽样风险 *Ph]F$ZP
93.non- sampling risk 非抽样风险 NJZXs_%>$
94.sampling unit 抽样单位 _QR
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95.statistical sampling 统计抽样 "7Eo>g
96.tolerable error 可容忍误差 9~@<-6jE3b
97.the risk of under reliance 信赖不足风险 [tUv*jw %
98.the risk of over reliance 信赖过度风险 - $U@By<SJ
99.the risk of incorrect rejection 误拒风险 ]o-Fi$h!
100. the risk of incorrect acceptance 误受风险 )`w=qCn1 Y
101.working trial balance 试算平衡表 _6;<ow
102.index and cross-referencing 索引和交叉索引 z!fdx|PUX
103.cash receipt 现金收入 x6LjcRS|
104.cash disbursement 现金支出 ||uZ bP@
105.bank statement 银行对账单 cV-i*L4X
106.bank reconciliation 银行存款余额调节表 hwiKOP
107.balance sheet date 资产负债表日 $[,l-[-+
108.net realizable value 可变现净值 wGPotPdE2
109.storeroom 仓库 mc?';dEG
110.sale invoice 销售发票 SO`dnf
111.price list 价目表 QwBXlO?
112.positive confirmation request 积极式询证函
JwZ?hc
113.negative confirmation request 消极式询证函 <}d/v_+pnh
114.purchase requisition 请购单 l '/N3&5
115.receiving report 验收报告 1t+%Gv^sK
116.gross margin 毛利 [*Q-nZ/L
117.manufacturing overhead 制造费用 o,CBA ;{P
118.material requisition 领料单 `)6>nPr7P
119.inventory-taking 存货盘点 q0Xoj__c!A
120.bond certificate 债券 5.wiTy
121.stock certificate 股票 *
vYn_wE
122.audit report 审计报告 J{d(1gSZ
123.entity 被审计单位 r*chL&7
124.addressee of the audit report 审计报告的收件人 c15r':.5
125.unqualified opinion 无保留意见 /|?F)%v\
126.qualified opinion 保留意见 *8PN!^
127.disclaimer of opinion 无法表示意见 yO=p3PV d
128.adverse opinion 否定意见 r@iASITX
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A (1)ABC 作业基础成本计算 P*YK9Hl<
A (2)absorbed overhead 已吸收制造费用 tRteyNA
A (3)absorption costing 吸收成本计算 i2*d+?Er
A (4)account 账户,报表 H'EY)s Hi
A (5)accounting postulate 会计假设 (3VGaUlx
A (6)accounting series release 会计公告文件 .]P
2}w)x?
A (7)accounting valuation 会计计价 g5y;?fqJ
A (8)account sale 承销清单 e2c1pgs&+
A (9)accountability concept 经营责任概念 tjj^O%SV<
A (10)accountancy 会计职业 #|Oj]bd(=
A (11)accountant 会计师 4}i*cB`
A (12)accounting 会计 ,^ 7 CP
A (13)agency cost 代理成本 bg}+\/78#
A (14)accounting bases 会计基础 K#!X><B'
A (15)accounting manual 会计手册 '.Z4 hHX
A (16)accounting period 会计期间 OEnDsIh
q
A (17)accounting policies 会计方针 dx@Q
WTNE
A (18)accounting rate of return 会计报酬率 e0 u,zg+m
A (19)accounting reference date 会计参照日 Iq^if>
A (20)accounting reference period 会计参照期间 7d;pvhnH
A (21)accrual concept 应计概念 @uM EXP
A (22)accrual expenses 应计费用 mRwT_(;t
A (23)acid test ration 速动比率(酸性测试比率) P]Xbjs<p
A (24)acquisition 购置 _ij$f<
A (25)acquisition accounting 收购会计 g6%Z)5D]!
A (26)activity based accounting 作业基础成本计算 XK qK<!F
A (27)adjusting events 调整事项 \5TxE
A (28)administrative expenses 行政管理费 WDkuB
A (29)advice note 发货通知 "Z T.k5Z
A (30)amortization 摊销 C#;@y|Rw
A (31)analytical review 分析性检查 wzh]97b
A (32)annual equivalent cost 年度等量成本法 R^%e1KO]
A (33)annual report and accounts 年度报告和报表 _6MdF<Xb/
A (34)appraisal cost 检验成本 |TTS?
A (35)appropriation account 盈余分配账户 O4L#jBa+
A (36)articles of association 公司章程细则 DI1(`y
A (37)assets 资产 pzhl*ss"6
A (38)assets cover 资产保障 MR$>!Nlp
A (39)asset value per share 每股资产价值 7?nJ4x1
A (40)associated company 联营公司 5f^>b\8+ |
A (41)attainable standard 可达标准 ,%
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A (42)attributable profit 可归属利润 O'$K],=BS
A (43)audit 审计 }gGkV]
A (44)audit report 审计报告 \NK-L."
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A (45)auditing standards 审计准则 pB p#a
A (46)authorized share capital 额定股本 A&,,9G<
A (47)available hours 可用小时 J!TBREK
A (48)avoidable costs 可避免成本 |c2xy
B (49)back-to-back loan 易币贷款 HjA_g0u
B (50)backflush accounting 倒退成本计算 |0.Xl+7
B (51)bad debts 坏帐 TWd;EnNM
B (52)bad debts ratio 坏帐比率
4woO;Gm
B (53)bank charges 银行手续费 fD4ICO @
B (54)bank overdraft 银行透支 .Cz %:%9
B (55)bank reconciliation 银行存款调节表 + G;LX'B
B (56)bank statement 银行对账单 `/n M[
B (57)bankruptcy 破产 zhblLBpeE\
B (58)basis of apportionment 分摊基础 ;%Hf)F
B (59)batch 批量 o.7{O,v
B (60)batch costing 分批成本计算 F$MX,,4U
B (61)beta factor B(市场)风险因素 EJ84rSp
B (62)bill 账单 iv&v8;B
B (63)bill of exchange 汇票 =f1B,%7G+5
B (64)bill of landing 提单 \or G63T:
B (65)bill of materials 用料预计单 A],ooiq<
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 bb-q O#E
B (68)bin card 存货记录卡 JC#>Td
B (69)bonus 红利 3c3OG.H$8
B (70)book-keeping 薄记 xV\5<7qk5g
B (71)Boston classification 波士顿分类 }{[mrG
B (72)breakeven chart 保本图 ]N{0:Va@D
B (73)breakeven point 保本点 XfYC7-e9c
B (74)breaking-down time 复位时间 ihCIh6
B (75)budget 预算 '%saL >0
B (76)budget center 预算中心 9QC.TG@
B (77)budget cost allowance 预算成本折让 c#/H:?q?a
B (78)budget manual 预算手册 H1EDMhn/
B (79)budget period 预算期间 sEc;!L
B (80)budgetary control 预算控制 Vz=auM1xZ
B (81)budgeted capacity 预算生产能力 %9v@0}5V
B (82)burden 制造费用
FFKGd/:!
B (83)business center 经营中心 8,"yNq
B (84)business entity 营业个体 @>Mxwpl?
B (85)business unit 经营单位 MV
>$BW
B (86)buy-out management 管理性购买产权 eqAW+Ptx
B (87)by-product 副产品 _-TA{21)
C (88)called-up share capital 催缴股本 {eS|j=
C (89)capacity 生产能力 g\SrO {*
C (90)capacity ratios 生产能力比率 M~Ttb29{
C (91)capital 资本 'x"08v$
C (92)capital assets pricing model资本资产计价模式 _+l1b"^s1
C (93)capital commitment 承诺资本 ZraT3
C (94)capital employed 已运用的资本 ]b/S6oc6
C (95)capital expenditure 资本支出 Z;l`YK^-
C (96)capital expenditureauthorization 资本支出核准 b</9Ai=
C (97)capital expenditure control 资本支出控制
IuF_M<d,
C (98)capital expenditure proposal资本支出申请 7R4z}2F2
C (99)capital funding planning 资本基金筹集计划 /Ci*Az P
C (100)capital gain 资本收益 M=qb^~ l
C (101)capital investment appraisal资本投资评估 j
nB~sbyA
C (102)capital maintenance 资本保全 yS(}:'`r
C (103)capital resource planning 资本资源计划 }Ew hj>w
C (104)capital surplus 资本盈余
gKz(=
C (105)capital turnover 资本周转率 zq+o+o>xo
C (106)card 记录卡 BVsD(
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C (107)cash 现金 'y]\-T
C (108)cash account 现金账户 zaTb~#c_
C (109)cash book 现金账薄 GeszgtK{T
C (110)cash cow 金牛产品 ,GWNLm\5
C (111)cash flow 现金流量 "tFx
hKf
C (112)cash discounted 现金贴现 W&(k!6<x
C (113)cash flow budget 现金流量预算
X\$ 0
C (114)cash flow statement 现金流量表 $$b
9&mTl#
C (115)cash ledger 现金分类账 &k-Vcrcz
C (116)cash limit 现金限额 #U8rO;$
C (117)CCA 现时成本会计 xx{!3 F
C (118)center 中心 y[B>~m8$
C (119)changeover time 变更时间 0Wa}<]:^
C (120)chartered entity 特许经济个体 d8-A*W[
C (121)cheque 支票 98=wnWX6$
C (122)cheque register 支票登记薄 ~4"qV_M
C (123)coin analysis 零钱分类 V#VN%{
C (124)classification 分类 Xpzfm7CB/
C (125)clock card 工时卡 ca+5=+X7
C (126)code 代码 df7wN#kO+
C (127)commitment accounting 承诺确认会计 9tF9T\jW
C (128)common cost 共同成本 RKPO#qju\F
C (129)company limited byguarantee 有限担保责任公司 2eMTx
wt*S
C (130)company limited shares 股份有限公司 A}eOFu`
C (131)competitive position 竞争能力状况 SlsdqP
9
C (132)concept 概念 I`NjqyTW
C (133)conglomerate 跨行业企业 )1X#*mCxk
C (134)consistency concept 一致性概念 ]U"94S U:)
C (135)consolidated accounts 合并报表 t!RiU ZAo
C (136)consolidation accounting 合并会计 9a8cRt6knO
C (137)consortium 财团 k:7(D_
C (138)contingency plan 应急计划 (o`{uj{!
C (139)contingent liabilities 或有负债 UFMA:o,
C (140)continuous operation 连续生产 XI^QF;,
C (141)contra 抵消 !qG7V:6
C (142)contract cost 合同成本 .V,@k7U,V
C (143)contract costing 合同成本计算 EFz&N\2
C (144)contribution 贡献毛益 h$2</J"
C (145)contribution centre 贡献中心 zCk^B/j sM
C (146)contribution chart 贡献图 ]q4rlT.i
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 FJMrs[
C (148)contribution to salesration 贡献毛益对销售比率 9 AJ(&qY(
C (149)control 控制 {
;2PL^i
C (150)control account 控制帐户 7Op>i,HZk\
C (151)control limits 控制限度 GWfL
C (152)controllability concept 可控制概念 5 sX+~Q
C (153)controllable cost 可控制成本 0)gdB'9V_
C (154)conversion cost 加工成本
'dn]rV0(C
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Hl,W=2N
C (156)corporate appraisal 公司评估 m;,N)<~
C (157)corporate planning 公司计划 1jcouD5?H
C (158)corporate social reporting 公司社会报告 {tWf
C (159)corporation 股份公司 ')cMiX\v
C (160)cost 成本 NCDvobYJ
C (161)cost account 成本帐户 `x*Pof!Io
C (162)cost accounting 成本会计 nlc
"c5;jh
C (163)cost accounting manual 成本手册 z:wutqru
C (164)cost accounts calendar 成本报表的日历时间 ,5h)x"s
C (165)cost adjustment 成本调整 a^I\ /&aw'
C (166)cost allocation 成本分配 #p
nI\
C (167)cost apportionment 成本分摊 BI%$c~wS
C (168)cost attribution 成本归属 {N+$Q'
C (169)cost audit 成本审计 JJN.ugT}1
C (170)cost behaviour 成本性态 /V'A%2Cl=T
C (171)cost benefit analysis 成本效益分析 xA$XT[D
C (172)cost center 成本中心 EFM5,gB.m
C (173)cost driver 成本动因