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注会《审计》英语常用词汇
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1.audit 审计 KTP8?Q"n0
2.attestation 鉴证 (>r[-Bft
3.credibility 可信赖程度 qNYN-f~@,
4.audit of financial statements 财务报表审计 *q()f\
5.agreed-upon procedures 执行商定程序 cUA7#1\T=
6.high levels of assurance 高水平保证 a'2$nbp}
7.compilation 编制 :.$3vaZ@
8.reliability 可靠性 !4^C #{$
9.relevance 相关性 M7@2^G]p
10.professional skepticism 职业谨慎 n2oz"<?$S
11.objectivity 客观性 !"\80LP
12. professional competence 专业胜任能力 ~},=OF-b
13.Senior/CPA-in-charge 项目经理 mT.u0KUIy
14.audit engagement letter 业务约定书 ApAO/q
15.recurring audit 连续审计 Zg'Q>.:
16.the client 委托人 mGJasn
17.change CPA 更换注册会计师 f}x.jxY?
18.the existing CPA 现任注册会计师 /7}It$|nhy
19.the successor CPA 后任注册会计师 Y*H|?uNF
20.the preceding CPA前任注册会计师 /+@p7FqlE
21.issue the audit report 出具审计报告 Zo g']=
22.expert 专家 =5kY6%E7c
23.the board of directors 董事会 ZuS0DPS`L
24.knowledge of the entity‘ s business 了解被审计单位情况 iZM+JqfU|D
25.assess material misstatement risks评估重大错报风险 v"#mzd.tW
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 cVv;Jn
27.a general knowledge of —— 初步了解―――的情况 Uc@Ao
:
28.a more knowledge of—— 进一步了解的情况 %?p1d!
29.the prior year‘s working papers 以前年度工作底稿 4:r!|PJn{G
30.minutes of meeting 会议纪要 .=X}cJ]`[
31.business risks 经营风险 Hm%;=`:'
32.appropriateness 适当性 [3{W^WSOz
33.accounting estimate 会计估计 rEv$+pP
34.management representations 管理层声明 i 7x7xtq
35.going concern assumption 持续经营假设 C/TF-g-_Y
36.audit plan 审计计划 m<j8cJ(
37.significant audit areas 重点审计领域 kPF9Z "l
38.error 错误 F.w5S!5Q
39.fraud舞弊 _OuWB"
40.modified or additional procedures 修改或追加审计程序 yIDD@j=l
41.misappropriation of assets 侵占资产 YKO){f5
42.transactions without substance 虚假交易 sB c
(gr
43.unusual pressures 异常压力 >g+?Oebgw
44.the suspected noncompliance 涉嫌存在违法行为 aC%m- m
45.materialiy 重要性 gx\&_)w N
46.exceed the materiality level 超过重要性水平 RPE5K:P
47.approach the materiality level 接近重要性水平 ^e
R%N8Z
48.an acceptably low level 可接受水平 )6|yb65ZUX
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 FRg^c
kb"
50.misstatements or omissions 错报或漏报 V3c l~
51.aggregate 总计 }M3fmAP}
52.subsequent events 期后事项 c6X}2a'
53.adjust the financial statements 调整财务报表 M;p
em<
54.perform additional audit procedures 实施追加的审计程序 kH]yl
2
55.audit risk 审计风险 1@QZnF5[
56.detection risk 检查风险 /4`
0?/V
57.inappropriate audit opinion 不适当的审计意见 5A
sP5
58.material misstatement 重大的错报 &Nczv"TM
59.tolerable misstatement 可容忍错报 {j:hod@-:5
60.the acceptable level of detection risk 可接受的检查风险 d*~ICir7
61.assessed level of material misstatement risk 重大错报风险的评估水平 #m{UrTC
62.simall business 小规模企业 rld67'KcE
63.accounting system 会计系统 ;S57w1PbVA
64.test of control 控制测试 +(C6#R<LI
65.walk-through test 穿行测试 $CY't'6Hn
66.communication 沟通 rz@=pR :
67.flow chart 流程图 {
T-'t/0e(
68.reperformance of internal control 重新执行 *
v75O7l
69.audit evidence 审计证据 \hM|(*DL
70.substantive procedures 实质性程序 ,0hA'cp
71.assertions 认定 ~[\_N\rm
72.esistence 存在 7tcPwCc{
73.occurrence 发生 O'W0q;rT
74.completeness 完整性 yjhf
75.rights and obligations 权利和义务 uoXAQ6k
76.valuation and allocation 计价和分摊 8"fD`jtQ
77.cutoff 截止 :j]vf8ec
78.accuracy 准确性 )tl.s)"N
79.classification 分类 ,:Lb7bFv>
80.inspection 检查 wYQ&C{D%
81.supervision of counting 监盘 >]W)'lnO
82.observation 观察 V\
^EfQ
83.confirmation 函证 j4;0|zx-i
84.computation 计算 l PK
+$f$
85.analytical procedures 分析程序 |m80]@>
86.vouch 核对 <K8\n^i~c
87.trace 追查 WC|.g,9#
88.audit sampling 审计抽样 8[J}CdS
89.error 误差 Up,
vD)tG
90.expected error 预期误差 T)Y=zIQ1]7
91.population 总体 OnK~3j
92.sampling risk 抽样风险 Oh'Y0_oB>
93.non- sampling risk 非抽样风险 ;ByOth|9P
94.sampling unit 抽样单位 |Tm!VFd
95.statistical sampling 统计抽样 '*?WU_L(g
96.tolerable error 可容忍误差 ;uW}`Q<
97.the risk of under reliance 信赖不足风险 "Q?k'^@
98.the risk of over reliance 信赖过度风险 t|
'N+-T3
99.the risk of incorrect rejection 误拒风险 %"af748!+D
100. the risk of incorrect acceptance 误受风险 =Q[b'*o7
101.working trial balance 试算平衡表 UGuxV+Nwf
102.index and cross-referencing 索引和交叉索引 '*k'i;2/1
103.cash receipt 现金收入 mGGsB5#w>
104.cash disbursement 现金支出 m
q{];
105.bank statement 银行对账单 7
<Q5;J&;
106.bank reconciliation 银行存款余额调节表 Q~j`YmR|
107.balance sheet date 资产负债表日 :P@rkT3Q t
108.net realizable value 可变现净值 k}0^&Quc4
109.storeroom 仓库 ,I_^IitN
110.sale invoice 销售发票 YJl("MZ
111.price list 价目表 NN1$'"@NL
112.positive confirmation request 积极式询证函 2w-51
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113.negative confirmation request 消极式询证函 9>g,
114.purchase requisition 请购单 |7}CQU
115.receiving report 验收报告 e&qh9mlE
116.gross margin 毛利
Vw&HVo
117.manufacturing overhead 制造费用 ,$
^C4I
118.material requisition 领料单 %B)6$!x
119.inventory-taking 存货盘点 sSQs#+&=[
120.bond certificate 债券 ty*@7g0k
121.stock certificate 股票 zA!0l*H
122.audit report 审计报告 SJ};TEA
123.entity 被审计单位 nYa*b=[.
124.addressee of the audit report 审计报告的收件人 KhW;RD
125.unqualified opinion 无保留意见 OLvcivf
126.qualified opinion 保留意见 ,ML[Wr'2
127.disclaimer of opinion 无法表示意见 }LijnHH.
128.adverse opinion 否定意见 S:x?6IDPC^
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A (1)ABC 作业基础成本计算 `UQf2o0%3w
A (2)absorbed overhead 已吸收制造费用 ?w+Ix~k
A (3)absorption costing 吸收成本计算 9gEssTkts
A (4)account 账户,报表 Gsc\/4Wx
A (5)accounting postulate 会计假设 ,+
#6Y
_
A (6)accounting series release 会计公告文件 DVkB$2]
A (7)accounting valuation 会计计价 #zRbx
A (8)account sale 承销清单 yGsz2T;w
A (9)accountability concept 经营责任概念 bgK<pi)d
A (10)accountancy 会计职业 5n
^TRB
A (11)accountant 会计师 Cc, `}SP
A (12)accounting 会计 YTj
kPj:
A (13)agency cost 代理成本 $Tb G+Eb8
A (14)accounting bases 会计基础 Q26qNn
bK
A (15)accounting manual 会计手册 C
>[fB|^
A (16)accounting period 会计期间 +\{&2a?
A (17)accounting policies 会计方针 Eb=#9f%y>&
A (18)accounting rate of return 会计报酬率 A?oXqb
A (19)accounting reference date 会计参照日 u]ZqOJXxu
A (20)accounting reference period 会计参照期间 VT.;:Q
A (21)accrual concept 应计概念 j$7Xs"
A (22)accrual expenses 应计费用 l?q%?v8
A (23)acid test ration 速动比率(酸性测试比率) 2AVa(
A (24)acquisition 购置 i]#+1Hf
A (25)acquisition accounting 收购会计 mnID3=JF
A (26)activity based accounting 作业基础成本计算 Cb_oS4vM
A (27)adjusting events 调整事项 \^V`ds*.
A (28)administrative expenses 行政管理费 E3*\
^Q_
A (29)advice note 发货通知 $L2%u8}8:
A (30)amortization 摊销 i9D0]3/>
A (31)analytical review 分析性检查 ee/&/Gt
A (32)annual equivalent cost 年度等量成本法 80$fG8
A (33)annual report and accounts 年度报告和报表 ;kJu$U
A (34)appraisal cost 检验成本 f(eQ+0D
A (35)appropriation account 盈余分配账户 ZJjTzEV%^B
A (36)articles of association 公司章程细则 N|Sf=q?Ko
A (37)assets 资产 n
8pt\i0
A (38)assets cover 资产保障 Hku!bJ
A (39)asset value per share 每股资产价值 N<L`c/
A (40)associated company 联营公司 Jz! Z2c
A (41)attainable standard 可达标准 : ~ A%#
62>zt2=
A (42)attributable profit 可归属利润 Ol')7d&
A (43)audit 审计 \bx~*FaX
A (44)audit report 审计报告 }I!hOD>]O
A (45)auditing standards 审计准则 0'r%,0
A (46)authorized share capital 额定股本 D)brPMS:o
A (47)available hours 可用小时 gBf4's
A (48)avoidable costs 可避免成本 >z`,ch6~
B (49)back-to-back loan 易币贷款 cFagz* !
B (50)backflush accounting 倒退成本计算 BvU"4d;x
B (51)bad debts 坏帐 cM_Fp
B (52)bad debts ratio 坏帐比率 Ji;mHFZ*FU
B (53)bank charges 银行手续费 2F8|I7R
B (54)bank overdraft 银行透支 YUdxG/~'
B (55)bank reconciliation 银行存款调节表 sIl33kmv
B (56)bank statement 银行对账单 5`<eKwls
B (57)bankruptcy 破产 R4<lln:[
B (58)basis of apportionment 分摊基础 Ce'pis
B (59)batch 批量 %ObD2)s6:^
B (60)batch costing 分批成本计算 I=O
y-
B (61)beta factor B(市场)风险因素 RA jkH`
B (62)bill 账单 WM)
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B (63)bill of exchange 汇票 M]-VHI[&W
B (64)bill of landing 提单 m
ga6[E<
B (65)bill of materials 用料预计单 i%#$*
B (66)bill payable 应付票据 ?Mp1~{8
B (67)bill receivable 应收票据 ^<0IB#dA
B (68)bin card 存货记录卡 Y?#i{ixX6n
B (69)bonus 红利 R1-k3;v^
B (70)book-keeping 薄记 $iM=4
3W
B (71)Boston classification 波士顿分类 L;QY<b
B (72)breakeven chart 保本图 ?_`0G/xl
B (73)breakeven point 保本点 &)pK%SAM
B (74)breaking-down time 复位时间 w G8Wez%
B (75)budget 预算 7);:ZpDv%L
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 c
{I"R8
B (78)budget manual 预算手册 o/,NG U
B (79)budget period 预算期间 Z7jX9e"L
B (80)budgetary control 预算控制 A7P`lJgv
B (81)budgeted capacity 预算生产能力 2BzqY`O
B (82)burden 制造费用 9B)(>~q
B (83)business center 经营中心 A.Bk/N1G
B (84)business entity 营业个体 &gc`<kLu
B (85)business unit 经营单位 +@VYs*&&
B (86)buy-out management 管理性购买产权 r?l;I3~
B (87)by-product 副产品 XV'fW~j\
C (88)called-up share capital 催缴股本 =ex'22
C (89)capacity 生产能力 ^t[HoFRa
C (90)capacity ratios 生产能力比率 2*U.^]~"{
C (91)capital 资本 x:t<ZG&Xwg
C (92)capital assets pricing model资本资产计价模式 *T4<&
C (93)capital commitment 承诺资本 MjaUdfx
C (94)capital employed 已运用的资本 [$ :
C (95)capital expenditure 资本支出 t
k/`%Q
C (96)capital expenditureauthorization 资本支出核准 W>spz~w%j
C (97)capital expenditure control 资本支出控制 TD04/ ISHT
C (98)capital expenditure proposal资本支出申请 A6ewdT?>,
C (99)capital funding planning 资本基金筹集计划 F3ZxhkF
C (100)capital gain 资本收益 g$j6n{Yl
C (101)capital investment appraisal资本投资评估 J fcMca
C (102)capital maintenance 资本保全 eSl-9
^
C (103)capital resource planning 资本资源计划 -cNx1et
C (104)capital surplus 资本盈余 2r];V'r
C (105)capital turnover 资本周转率 %B EC]
h
C (106)card 记录卡 0zqj0
C (107)cash 现金
wAbp3h X
C (108)cash account 现金账户 |ia@,*KD
C (109)cash book 现金账薄 W'_/6_c$!
C (110)cash cow 金牛产品 Su8'$CFz$.
C (111)cash flow 现金流量 -O&"|
C (112)cash discounted 现金贴现 !W1eUY
C (113)cash flow budget 现金流量预算 U q X1E
C (114)cash flow statement 现金流量表 SZVV40w
C (115)cash ledger 现金分类账 xKp0r1}
C (116)cash limit 现金限额 Rq7p29w
C (117)CCA 现时成本会计 um8AdiK
C (118)center 中心 NcL
=zo<
C (119)changeover time 变更时间 8.I9}_
C (120)chartered entity 特许经济个体 'o\;x"YJ
C (121)cheque 支票 > zL|8f
C (122)cheque register 支票登记薄 CKTrZxR"
C (123)coin analysis 零钱分类 1&|Dsrj
C (124)classification 分类 A|<;
C (125)clock card 工时卡 W._G0b4}
C (126)code 代码 p
q-!WQ
C (127)commitment accounting 承诺确认会计 Kj*m r%IaU
C (128)common cost 共同成本 N4 [E~-
C (129)company limited byguarantee 有限担保责任公司 I$N7pobh
C (130)company limited shares 股份有限公司 Um
;kd
C (131)competitive position 竞争能力状况 ItK
C (132)concept 概念 j%M @#
C (133)conglomerate 跨行业企业 dE>v\0 3!8
C (134)consistency concept 一致性概念 Mn"/#tXL-
C (135)consolidated accounts 合并报表 A9BxwQU#
C (136)consolidation accounting 合并会计 I=YCQ VvA
C (137)consortium 财团 >rwYDT#m]
C (138)contingency plan 应急计划 hU,$|_WDy
C (139)contingent liabilities 或有负债 ^`&HWp
C (140)continuous operation 连续生产 >=!AL,
:
C (141)contra 抵消 L_*L`!vQA"
C (142)contract cost 合同成本 !b%,'f y)
C (143)contract costing 合同成本计算 u~71l)LA
C (144)contribution 贡献毛益 }%{=].)L
C (145)contribution centre 贡献中心 y<r44a_!
C (146)contribution chart 贡献图 v_-ls"l
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 -fM1$/
]
C (148)contribution to salesration 贡献毛益对销售比率 e<'U8|}hc{
C (149)control 控制 `2x 34
C (150)control account 控制帐户 ~'f8L#[M
C (151)control limits 控制限度 EHWv3sR-
C (152)controllability concept 可控制概念 v,\93mNp[
C (153)controllable cost 可控制成本 R+^z y"~
C (154)conversion cost 加工成本
-HT L5
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
-q(:%;
C (156)corporate appraisal 公司评估 luF#OP C
C (157)corporate planning 公司计划 jI#z/a!j:
C (158)corporate social reporting 公司社会报告 &^ceOV0+
C (159)corporation 股份公司 {gIEZ{
C (160)cost 成本 sUda
C (161)cost account 成本帐户 ocP*\NR
C (162)cost accounting 成本会计 t/LgHb:)
C (163)cost accounting manual 成本手册 pU[K%@sC
C (164)cost accounts calendar 成本报表的日历时间 x=3I)}J(kn
C (165)cost adjustment 成本调整 0HPO"x3-O
C (166)cost allocation 成本分配 #f9qlM32
C (167)cost apportionment 成本分摊 /a%KS3>V*
C (168)cost attribution 成本归属 ]
1Qi=2'
C (169)cost audit 成本审计 sVD([`Nmc
C (170)cost behaviour 成本性态 ./!KE"!
C (171)cost benefit analysis 成本效益分析 Ko-QR(
C (172)cost center 成本中心 Rc%PZ}es
C (173)cost driver 成本动因