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注会《审计》英语常用词汇 ;L6Xs_L~
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1.audit 审计 |`]oc,1h@
2.attestation 鉴证 QrS$P09=\
3.credibility 可信赖程度 o~~ 9!\
4.audit of financial statements 财务报表审计 @ ^.*$E5
5.agreed-upon procedures 执行商定程序 c f*zejbw
6.high levels of assurance 高水平保证 "
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7.compilation 编制 b(T@~P/
8.reliability 可靠性 ?y_awoBd1
9.relevance 相关性 vfbe$4mH
10.professional skepticism 职业谨慎 B7 c[4
11.objectivity 客观性 1X:&*a"5
12. professional competence 专业胜任能力 ^
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13.Senior/CPA-in-charge 项目经理 zh?4K*>.k
14.audit engagement letter 业务约定书 =R9*;6?N
15.recurring audit 连续审计 (T;9us0
16.the client 委托人 &>=#w"skb6
17.change CPA 更换注册会计师 QMb^&?;s
18.the existing CPA 现任注册会计师 TG]}X\c+V|
19.the successor CPA 后任注册会计师 _;G=G5r
20.the preceding CPA前任注册会计师 $^$ECDOTB
21.issue the audit report 出具审计报告 M:|/ijpN
22.expert 专家 YN^jm
23.the board of directors 董事会 j`9Nwa
24.knowledge of the entity‘ s business 了解被审计单位情况 qy9i9$8
25.assess material misstatement risks评估重大错报风险 b;{h?xc6
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 okDJ(AIV+
27.a general knowledge of —— 初步了解―――的情况 1f;or_f#k?
28.a more knowledge of—— 进一步了解的情况 k /^g*
29.the prior year‘s working papers 以前年度工作底稿 ,wTg$g-$
30.minutes of meeting 会议纪要 ewQe/Fq
31.business risks 经营风险 [d:@1yc
32.appropriateness 适当性 ZYKd
33.accounting estimate 会计估计 {G.jB/
34.management representations 管理层声明 |Mlh;
35.going concern assumption 持续经营假设 QK7e|M
36.audit plan 审计计划 Bm<^rhJ9
37.significant audit areas 重点审计领域 Y- ~;E3(
38.error 错误 uQ1jwYK`7
39.fraud舞弊 xppkLoPK
40.modified or additional procedures 修改或追加审计程序 MiD
41.misappropriation of assets 侵占资产 i*
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42.transactions without substance 虚假交易 :B^mV{~
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 L5C2ng>
45.materialiy 重要性 4tnjXP8
46.exceed the materiality level 超过重要性水平 9<Ag1
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47.approach the materiality level 接近重要性水平 MA"#rOcP
48.an acceptably low level 可接受水平 oek #^:pF
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 qm}\?_
50.misstatements or omissions 错报或漏报 ,4yG(O$)
51.aggregate 总计 2YluJ:LN
52.subsequent events 期后事项 xH@'H?
53.adjust the financial statements 调整财务报表 *k[kV
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 8 >dq=0:
56.detection risk 检查风险 z.j4tc9F/5
57.inappropriate audit opinion 不适当的审计意见 \
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58.material misstatement 重大的错报 \gP. \
59.tolerable misstatement 可容忍错报 o
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60.the acceptable level of detection risk 可接受的检查风险 26}u4W$
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 NkoofhZ
63.accounting system 会计系统 1^tSn#j
64.test of control 控制测试 r
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65.walk-through test 穿行测试 H.9yT\f.
66.communication 沟通 *LEu=3lp%>
67.flow chart 流程图 1V0sl0i4
68.reperformance of internal control 重新执行 Seg#s
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69.audit evidence 审计证据 >*{:l,LH
70.substantive procedures 实质性程序 -B,c B
71.assertions 认定 ysl8LK
72.esistence 存在 ,b4~!V
73.occurrence 发生 Eq
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74.completeness 完整性 iA&oLu[y3
75.rights and obligations 权利和义务 ^+URv
76.valuation and allocation 计价和分摊 unJ
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77.cutoff 截止 niQ+EAD
78.accuracy 准确性 '#KA+?@
79.classification 分类 YV4
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80.inspection 检查 ,Q+\h>I
81.supervision of counting 监盘 rI *!"PL
82.observation 观察 s9G)Bd 8
83.confirmation 函证 K,G,di
84.computation 计算 S;>4i!Mb
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85.analytical procedures 分析程序 @OY1`EuO
86.vouch 核对 TG4^_nRl
87.trace 追查 {clCn
88.audit sampling 审计抽样 yr%yy+(.k
89.error 误差 \4/:^T}*
90.expected error 预期误差 VZt;P%1;h
91.population 总体 :|zp8|
92.sampling risk 抽样风险 (y
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93.non- sampling risk 非抽样风险 XRtyC4f
94.sampling unit 抽样单位 gj[zka0_
95.statistical sampling 统计抽样 {uEu>D$8
96.tolerable error 可容忍误差 \ hrBq^I
97.the risk of under reliance 信赖不足风险 n}Vbdx
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98.the risk of over reliance 信赖过度风险 $]nVr(OZ_
99.the risk of incorrect rejection 误拒风险 7KeXWW/ d
100. the risk of incorrect acceptance 误受风险 4v0dd p
101.working trial balance 试算平衡表 f_~}X
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102.index and cross-referencing 索引和交叉索引 j/~VP2R`
103.cash receipt 现金收入 5d> nIKW
104.cash disbursement 现金支出 ;,mBT[_ZO
105.bank statement 银行对账单 H]VsOr
106.bank reconciliation 银行存款余额调节表 .zQ4/
107.balance sheet date 资产负债表日 1bT'u5
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108.net realizable value 可变现净值 sN"p5p
109.storeroom 仓库 $ 9S>I'
110.sale invoice 销售发票 Th.3j's
111.price list 价目表 !
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112.positive confirmation request 积极式询证函 ^8b~ZX
113.negative confirmation request 消极式询证函 2;3x,<Cg
114.purchase requisition 请购单 BN_!Y)Fl
115.receiving report 验收报告 5<!o{)I
116.gross margin 毛利 7E;>E9 '
117.manufacturing overhead 制造费用 TlM'g6SQS
118.material requisition 领料单 {bW"~_6}
119.inventory-taking 存货盘点 LQ~LB'L
120.bond certificate 债券 2;dM:FHLhO
121.stock certificate 股票 X77A; US
122.audit report 审计报告 v!nm
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123.entity 被审计单位 _e;N'DZ
124.addressee of the audit report 审计报告的收件人 MP6 \r
125.unqualified opinion 无保留意见 JqL<$mSep
126.qualified opinion 保留意见 [[#xES21F
127.disclaimer of opinion 无法表示意见 >oVc5}
128.adverse opinion 否定意见 =%Q\*xaR.W
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A (1)ABC 作业基础成本计算 b$;HI7)/K
A (2)absorbed overhead 已吸收制造费用 5}<.1ab3V
A (3)absorption costing 吸收成本计算 8W(<q|t
A (4)account 账户,报表
*K]>}
A (5)accounting postulate 会计假设 c ,Qw;
A (6)accounting series release 会计公告文件 Q,OkO?uY
A (7)accounting valuation 会计计价 -OHvK0~
A (8)account sale 承销清单 3F
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A (9)accountability concept 经营责任概念 Z}]:x
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A (10)accountancy 会计职业 L+v8E/W
A (11)accountant 会计师 71K\.[ =-
A (12)accounting 会计 jXc5fXO
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A (13)agency cost 代理成本 P}ehNt*($
A (14)accounting bases 会计基础 HY*l 4QK
A (15)accounting manual 会计手册 >:3xi{
A (16)accounting period 会计期间 p=:7 atE
A (17)accounting policies 会计方针 (2\l i{$e
A (18)accounting rate of return 会计报酬率 ]s1TJw [B
A (19)accounting reference date 会计参照日 }`+O$0A
A (20)accounting reference period 会计参照期间 % <8K^|w
A (21)accrual concept 应计概念 m~Lf^gbG?
A (22)accrual expenses 应计费用 9nP*N`
A (23)acid test ration 速动比率(酸性测试比率) 0S)"Q^6ny
A (24)acquisition 购置 ,apd3X%g
A (25)acquisition accounting 收购会计 g_3rEvf"4
A (26)activity based accounting 作业基础成本计算 )_Z]=5Ds
A (27)adjusting events 调整事项 { Hktu|
A (28)administrative expenses 行政管理费 9$B)hrJo
A (29)advice note 发货通知 @ef//G+Z"
A (30)amortization 摊销 P^'>dOI0w
A (31)analytical review 分析性检查 |HKHN?)
A (32)annual equivalent cost 年度等量成本法 fY|@{]rx
A (33)annual report and accounts 年度报告和报表 yb@X*PW/z
A (34)appraisal cost 检验成本 mafAC73
A (35)appropriation account 盈余分配账户 BDv|~NHs
A (36)articles of association 公司章程细则 &-EyM*:u!
A (37)assets 资产 z|t.y.JX
A (38)assets cover 资产保障 {Sd@u$&
A (39)asset value per share 每股资产价值 AxG?zBTFx
A (40)associated company 联营公司 z/c'Z#w%
A (41)attainable standard 可达标准 mI{CM:
:
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A (42)attributable profit 可归属利润 "6|'&6&
A (43)audit 审计 ~FK+bF?%
A (44)audit report 审计报告 ~m,mvRS
A (45)auditing standards 审计准则 +iZ@.LI
A (46)authorized share capital 额定股本 qiwQUm{
A (47)available hours 可用小时 ]5qjK~,4b
A (48)avoidable costs 可避免成本 i]hR7g<
B (49)back-to-back loan 易币贷款 ]ly)z[is"]
B (50)backflush accounting 倒退成本计算 s5_1}KKCs
B (51)bad debts 坏帐 *YiD B?Si
B (52)bad debts ratio 坏帐比率 Zp% ""
B (53)bank charges 银行手续费 HbJadOK
B (54)bank overdraft 银行透支 g%<{G/Tz
B (55)bank reconciliation 银行存款调节表 gn;nS{A
B (56)bank statement 银行对账单 )VSGqY
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B (57)bankruptcy 破产 +E""8kW- Z
B (58)basis of apportionment 分摊基础 y$;zTH_6j
B (59)batch 批量
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B (60)batch costing 分批成本计算 qB
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B (61)beta factor B(市场)风险因素 uMq\];7I
B (62)bill 账单 qZyt>SAx
B (63)bill of exchange 汇票 A7I8Z6&
B (64)bill of landing 提单 _3FMQY(
B (65)bill of materials 用料预计单 @eG#%6">
B (66)bill payable 应付票据 Ed ?Yk*
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B (67)bill receivable 应收票据 MOH,'@&6^
B (68)bin card 存货记录卡 unbcz{&Hb[
B (69)bonus 红利 [8o
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B (70)book-keeping 薄记 Q>+_W2~]
B (71)Boston classification 波士顿分类 7\Yq]:;O
B (72)breakeven chart 保本图 Si%Eimiq
B (73)breakeven point 保本点 ni 02N3R
B (74)breaking-down time 复位时间 4^jZv$l5
B (75)budget 预算 @/ovdf{
B (76)budget center 预算中心 :
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B (77)budget cost allowance 预算成本折让 <T=o]M$
B (78)budget manual 预算手册 nu1w:
B (79)budget period 预算期间 .,iw2:
B (80)budgetary control 预算控制 E!(`275
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B (81)budgeted capacity 预算生产能力 '
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B (82)burden 制造费用 `zvT5=*-#
B (83)business center 经营中心 N]<~NG:6b
B (84)business entity 营业个体 X~/9Vd g
B (85)business unit 经营单位 hGaYQgGq
B (86)buy-out management 管理性购买产权 iaq:5||,
B (87)by-product 副产品 8mQd*GGu1
C (88)called-up share capital 催缴股本 v2dSC(hRZ
C (89)capacity 生产能力 :
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C (90)capacity ratios 生产能力比率 7zOvoQ}
C (91)capital 资本 m<VL19o>R
C (92)capital assets pricing model资本资产计价模式
s*A|9uf5
C (93)capital commitment 承诺资本 Snvj9Nr
C (94)capital employed 已运用的资本 {3yws4
C (95)capital expenditure 资本支出 _ZvX" {
y~
C (96)capital expenditureauthorization 资本支出核准 XQ?)
C (97)capital expenditure control 资本支出控制 5tbiNm^X
C (98)capital expenditure proposal资本支出申请 r%?}5"*
C (99)capital funding planning 资本基金筹集计划 nh_xbo5L[
C (100)capital gain 资本收益 M. UUA?d<'
C (101)capital investment appraisal资本投资评估 S3[oA&
C (102)capital maintenance 资本保全 <i`K%+<WO
C (103)capital resource planning 资本资源计划 ~m"M#1,ln3
C (104)capital surplus 资本盈余 ?)ZLxLV::
C (105)capital turnover 资本周转率 q?b)zeJ
C (106)card 记录卡 PeR<FSF ,i
C (107)cash 现金 \?Oa}&k$F8
C (108)cash account 现金账户 Ub-k<]yZ
C (109)cash book 现金账薄 ?eZ"UGZg'
C (110)cash cow 金牛产品 >5YYij5Aj
C (111)cash flow 现金流量 d`rDEa
C (112)cash discounted 现金贴现 vN[m5)aT
C (113)cash flow budget 现金流量预算 "nS{
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C (114)cash flow statement 现金流量表 WW
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C (115)cash ledger 现金分类账 P|QnZ){
C (116)cash limit 现金限额 l'X?S(fiV
C (117)CCA 现时成本会计 _[6+FdS],
C (118)center 中心 m_Y}>
C (119)changeover time 变更时间 vzQmijr-
C (120)chartered entity 特许经济个体 ), x3tTR
C (121)cheque 支票 :y)&kJpleP
C (122)cheque register 支票登记薄 6(RqR
C (123)coin analysis 零钱分类 q.Aw!]:!
C (124)classification 分类 MZ#2WP)F
C (125)clock card 工时卡 UHm+5%ZC
C (126)code 代码 Y K 62#
;
C (127)commitment accounting 承诺确认会计 b+fy&rk@-
C (128)common cost 共同成本 S
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C (129)company limited byguarantee 有限担保责任公司 \~m%4kzG8J
C (130)company limited shares 股份有限公司 t`/RcAwA
C (131)competitive position 竞争能力状况 w[7HY@[
C (132)concept 概念 !N2 n@bo
C (133)conglomerate 跨行业企业 I2!&=" 7@
C (134)consistency concept 一致性概念 e2H'uMy;&
C (135)consolidated accounts 合并报表 3R96;d;
C (136)consolidation accounting 合并会计 "MKsSty
C (137)consortium 财团 AZm)$@e)
C (138)contingency plan 应急计划 `E%d$
C (139)contingent liabilities 或有负债 .*..pf|/
C (140)continuous operation 连续生产 TEy.zzt
C (141)contra 抵消 5+PBS)pJ]%
C (142)contract cost 合同成本 kT3;%D^
C (143)contract costing 合同成本计算 4zvU"np
C (144)contribution 贡献毛益 6O?S r,
C (145)contribution centre 贡献中心 +(hwe
jyC
C (146)contribution chart 贡献图 ;R>42
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 q+=@kXs>+
C (148)contribution to salesration 贡献毛益对销售比率 I.0Usa"z
C (149)control 控制 sJ*U Fm{
C (150)control account 控制帐户 *fyEw\`a
C (151)control limits 控制限度 <i@jD
C (152)controllability concept 可控制概念 n!,TBCNX
C (153)controllable cost 可控制成本 @G&xq"Fg7
C (154)conversion cost 加工成本 K":tr~V;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 9S`b7U=P
C (156)corporate appraisal 公司评估 $XzlW=3y
C (157)corporate planning 公司计划 G@6,O-Sj
C (158)corporate social reporting 公司社会报告 fae yk]u
C (159)corporation 股份公司 >TVd*S
C (160)cost 成本 Ho*RLVI0U
C (161)cost account 成本帐户 >Qu^{o
C (162)cost accounting 成本会计 `SpS?mWA
C (163)cost accounting manual 成本手册 eyp\h8!u_
C (164)cost accounts calendar 成本报表的日历时间 B$eF@v"
C (165)cost adjustment 成本调整 GOgT(.5
C (166)cost allocation 成本分配 mAERZ<I
C (167)cost apportionment 成本分摊 :l[Q
C (168)cost attribution 成本归属 m.X+sP-e
C (169)cost audit 成本审计 L{ ^@O0S
C (170)cost behaviour 成本性态 $6+P&"8
C (171)cost benefit analysis 成本效益分析 YZ+g<HXB
C (172)cost center 成本中心 *y$r y]
C (173)cost driver 成本动因