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注会《审计》英语常用词汇 >/#KI~}'N
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1.audit 审计 #_B-4sm
2.attestation 鉴证 W;1|+6x
3.credibility 可信赖程度 wP57Pf0
4.audit of financial statements 财务报表审计 @&"Pci+-|
5.agreed-upon procedures 执行商定程序 (708H_
6.high levels of assurance 高水平保证 8k^|G
7.compilation 编制 jA(>sz
8.reliability 可靠性 z`Hy'{1
9.relevance 相关性 1RKW2RCaW_
10.professional skepticism 职业谨慎 !J=sk4T
11.objectivity 客观性 \3Q&~j
12. professional competence 专业胜任能力 ;r/;m\V
13.Senior/CPA-in-charge 项目经理 'SYo_!
14.audit engagement letter 业务约定书 ql GW.jY.
15.recurring audit 连续审计 kqb0>rYa
16.the client 委托人 4G@nZn
17.change CPA 更换注册会计师 zd_HxYrN
18.the existing CPA 现任注册会计师 w0ZLcND{
19.the successor CPA 后任注册会计师 5`]UE7gT
20.the preceding CPA前任注册会计师 {T'GQz+R"
21.issue the audit report 出具审计报告 zd]D(qeX
22.expert 专家 D{v8q)5r
23.the board of directors 董事会 ^VT1vu
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24.knowledge of the entity‘ s business 了解被审计单位情况 Uu 7dSU
25.assess material misstatement risks评估重大错报风险 ~Z ~v
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 `mH %!{P
27.a general knowledge of —— 初步了解―――的情况 `imWc"'Ej
28.a more knowledge of—— 进一步了解的情况 81%8{yn!$"
29.the prior year‘s working papers 以前年度工作底稿 +uWYK9
30.minutes of meeting 会议纪要 =op%8NJf
31.business risks 经营风险 PS
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32.appropriateness 适当性 NA$zd(
33.accounting estimate 会计估计 J!ntXF
34.management representations 管理层声明 dP]1tAO,y
35.going concern assumption 持续经营假设 .bD_R7Bi6
36.audit plan 审计计划 %g]vxm5?
37.significant audit areas 重点审计领域 l$*=<tV
38.error 错误 ]ALc;lb-}
39.fraud舞弊 /?/#B `
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 OndhLLz
42.transactions without substance 虚假交易 W
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43.unusual pressures 异常压力 % p?brc
44.the suspected noncompliance 涉嫌存在违法行为 !5}l&7:(MN
45.materialiy 重要性 Ovw[b2ii
46.exceed the materiality level 超过重要性水平 @OV-KT[>
47.approach the materiality level 接近重要性水平 RQW6N??C
48.an acceptably low level 可接受水平 r'BAT3
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ftk%EYT;
50.misstatements or omissions 错报或漏报 Hqz?E@bc@
51.aggregate 总计 Xj+q~4{|vt
52.subsequent events 期后事项 ?RFg$Z'^
53.adjust the financial statements 调整财务报表 9^F2$+T[:
54.perform additional audit procedures 实施追加的审计程序 $!A:5jech
55.audit risk 审计风险 i;PL\Er:tX
56.detection risk 检查风险 s]27l3)B
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 _ia! mT<
59.tolerable misstatement 可容忍错报 IB9%QW"0
60.the acceptable level of detection risk 可接受的检查风险 Z<b"`ty.
61.assessed level of material misstatement risk 重大错报风险的评估水平 L3(^{W]|
62.simall business 小规模企业
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63.accounting system 会计系统 t>UkE
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64.test of control 控制测试 3b[jwCt
65.walk-through test 穿行测试 w-N1.^
66.communication 沟通 FrTg4
67.flow chart 流程图 ;%q39U}
68.reperformance of internal control 重新执行 qBk``!|s]
69.audit evidence 审计证据 X7*`
70.substantive procedures 实质性程序 >
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71.assertions 认定 ;SKh
72.esistence 存在 L$v^afP?
73.occurrence 发生 !{_yaVF
74.completeness 完整性 ZC
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75.rights and obligations 权利和义务 a?cn9i)#
76.valuation and allocation 计价和分摊 Y^ve:Z
77.cutoff 截止 xcCl
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78.accuracy 准确性 ?T:
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79.classification 分类 -[#n+`M
80.inspection 检查 1ywU@].6J]
81.supervision of counting 监盘 ES:!Vx9t0|
82.observation 观察 zxZtz
83.confirmation 函证 r;cV&T/?
84.computation 计算 ^
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85.analytical procedures 分析程序 Ln#a<Rx.E7
86.vouch 核对 GSVdb/+
87.trace 追查 Yig0/"
88.audit sampling 审计抽样 y)J(K*x/$
89.error 误差 =F%RLpNU4
90.expected error 预期误差 ;\)=f6N
91.population 总体 t)1phg4H)
92.sampling risk 抽样风险 q@
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93.non- sampling risk 非抽样风险 ?H;{~n?
94.sampling unit 抽样单位 V/#v\*JHFc
95.statistical sampling 统计抽样 l`n5~
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96.tolerable error 可容忍误差 K!8zwb=
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97.the risk of under reliance 信赖不足风险 4B O %{
98.the risk of over reliance 信赖过度风险 7$T8&Mh
99.the risk of incorrect rejection 误拒风险 0~E 6QhV:
100. the risk of incorrect acceptance 误受风险 (7q^FtjA#
101.working trial balance 试算平衡表 ML!9:vz
102.index and cross-referencing 索引和交叉索引 2g`[u|
103.cash receipt 现金收入 '
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104.cash disbursement 现金支出 s^|\9%WD
105.bank statement 银行对账单 =q
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106.bank reconciliation 银行存款余额调节表 oFg'wAO.
107.balance sheet date 资产负债表日 R ZcH+?7
108.net realizable value 可变现净值 0'ZYO.y
109.storeroom 仓库 m3
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110.sale invoice 销售发票 F$6?t.@J
111.price list 价目表 a>Re^GT+z
112.positive confirmation request 积极式询证函 ]O{_O&w
113.negative confirmation request 消极式询证函 }ymvC
114.purchase requisition 请购单 |+E KF.K
115.receiving report 验收报告 fNhT;Bux
116.gross margin 毛利 71iRG*O
117.manufacturing overhead 制造费用 [ #]jC[
118.material requisition 领料单 ;~tsF.=
119.inventory-taking 存货盘点 Jh2Wr!5
120.bond certificate 债券 QPg2Y<2
121.stock certificate 股票 W%8+t)
122.audit report 审计报告 (wL3 +
123.entity 被审计单位 U )Zt-og
124.addressee of the audit report 审计报告的收件人 lCFU1 GHH
125.unqualified opinion 无保留意见 Va9q`XbyO
126.qualified opinion 保留意见 ph^4GBR
127.disclaimer of opinion 无法表示意见 (Pz8iz
128.adverse opinion 否定意见 nP_=GI
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A (1)ABC 作业基础成本计算 @l,{x|00
A (2)absorbed overhead 已吸收制造费用 K\sbt7~
A (3)absorption costing 吸收成本计算 u6_jnZGB
A (4)account 账户,报表 KS! iL=i
A (5)accounting postulate 会计假设 zzf7S%1I
A (6)accounting series release 会计公告文件 BMjfqX
A (7)accounting valuation 会计计价 .Vh*Z<9S4
A (8)account sale 承销清单 KM5 JZZP
A (9)accountability concept 经营责任概念 i_Ar<9a~
A (10)accountancy 会计职业 =J.EH|
A (11)accountant 会计师 M.k|bh8
A (12)accounting 会计 6lU|mJ`M
A (13)agency cost 代理成本 1o#vhk/"+
A (14)accounting bases 会计基础 V4?Oc2mS
A (15)accounting manual 会计手册 qc-C>Ra
A (16)accounting period 会计期间 Y\8+}g;KR
A (17)accounting policies 会计方针 + U5U.f%
A (18)accounting rate of return 会计报酬率 +!$dO'0nt,
A (19)accounting reference date 会计参照日 33M}>$ZH
A (20)accounting reference period 会计参照期间 w b+<a
A (21)accrual concept 应计概念 0^iJlR
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A (22)accrual expenses 应计费用 %MNk4UsV
A (23)acid test ration 速动比率(酸性测试比率) ]PVto\B=
A (24)acquisition 购置 @U7Dunu*f
A (25)acquisition accounting 收购会计 s"rg_FoL
A (26)activity based accounting 作业基础成本计算 z@`@I
A (27)adjusting events 调整事项 62NkU)u
A (28)administrative expenses 行政管理费 Qdm(q:w
A (29)advice note 发货通知
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A (30)amortization 摊销 YAMfP8S
A (31)analytical review 分析性检查 KL~AzLI
A (32)annual equivalent cost 年度等量成本法 J" wKR y
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 GWh|FEqUbf
A (35)appropriation account 盈余分配账户 a^/K?lAB8
A (36)articles of association 公司章程细则 ]j1
vbk
A (37)assets 资产 TPqvp|~2
A (38)assets cover 资产保障 s?+fPOF
A (39)asset value per share 每股资产价值 k) 3s?
A (40)associated company 联营公司 x!`KhTu`_A
A (41)attainable standard 可达标准 >gGil|I
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A (42)attributable profit 可归属利润 Nc"NObe
A (43)audit 审计 1!s!wQgS
A (44)audit report 审计报告 @|]G0&gn&?
A (45)auditing standards 审计准则 X
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A (46)authorized share capital 额定股本 G)4SWu0<t
A (47)available hours 可用小时 `
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A (48)avoidable costs 可避免成本 PuU*vs3
B (49)back-to-back loan 易币贷款 iGQ n/Xdo
B (50)backflush accounting 倒退成本计算 K
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B (51)bad debts 坏帐 cyHhy_~R
B (52)bad debts ratio 坏帐比率 E6JV}`hSk
B (53)bank charges 银行手续费 0ZT 0
B (54)bank overdraft 银行透支 5d(qtFH1
B (55)bank reconciliation 银行存款调节表 8L
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B (56)bank statement 银行对账单 P_mi)@
B (57)bankruptcy 破产 i
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B (58)basis of apportionment 分摊基础 8}9Ob~on
B (59)batch 批量 YVJ+'
A=|
B (60)batch costing 分批成本计算 .c|9..Cq=
B (61)beta factor B(市场)风险因素 ifd}]UMQ
B (62)bill 账单 67fIIXk&
B (63)bill of exchange 汇票 }*Dd/'2+1
B (64)bill of landing 提单 M!-q}5' ;
B (65)bill of materials 用料预计单 O68b zi]
B (66)bill payable 应付票据 WySNL#>a
B (67)bill receivable 应收票据 dUZ$wbV%h
B (68)bin card 存货记录卡 K^8@'#S
B (69)bonus 红利 h2AGEg'g2[
B (70)book-keeping 薄记 =J`gGDhGY-
B (71)Boston classification 波士顿分类 a\>+=mua
B (72)breakeven chart 保本图 ;i/"$K
B (73)breakeven point 保本点 ^b:Xo"q#H
B (74)breaking-down time 复位时间 V15q01bE#
B (75)budget 预算 QT7_x`#J~o
B (76)budget center 预算中心 (%Ng'~J\|
B (77)budget cost allowance 预算成本折让 #*+;B93)
B (78)budget manual 预算手册 ,R8n,az
B (79)budget period 预算期间 ZHb7+
B (80)budgetary control 预算控制 n}42'9p
B (81)budgeted capacity 预算生产能力 AVU7WU{
B (82)burden 制造费用 N:twq&[Y
B (83)business center 经营中心 M&eQ=vew.
B (84)business entity 营业个体 FF8WTuzB+
B (85)business unit 经营单位 }Z^FEd"y
B (86)buy-out management 管理性购买产权 QZ#3Bn%B5
B (87)by-product 副产品 w<btv]X1
C (88)called-up share capital 催缴股本 >}70]dN7b
C (89)capacity 生产能力 [2 =^C=52
C (90)capacity ratios 生产能力比率 Pu1GCr(
C (91)capital 资本 <\+Po<)3j
C (92)capital assets pricing model资本资产计价模式 y Y'gx|\
C (93)capital commitment 承诺资本 $ #TID=
C (94)capital employed 已运用的资本 FYxUOO
C (95)capital expenditure 资本支出 5sG ]3z+1
C (96)capital expenditureauthorization 资本支出核准
8u4gx<;O
C (97)capital expenditure control 资本支出控制 "$# $f
C (98)capital expenditure proposal资本支出申请 }<E sS
C (99)capital funding planning 资本基金筹集计划 FpwlV}:
C (100)capital gain 资本收益 o-L|"3P
C (101)capital investment appraisal资本投资评估 1hF2eNh
C (102)capital maintenance 资本保全
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C (103)capital resource planning 资本资源计划 @ysJt
C (104)capital surplus 资本盈余 f S(^["*G
C (105)capital turnover 资本周转率 muW`pm
C (106)card 记录卡 e!T
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C (107)cash 现金 |G[{{qZM5
C (108)cash account 现金账户 { +i; e]c
C (109)cash book 现金账薄 s4^[3|Zrr0
C (110)cash cow 金牛产品 ?psOj%
C (111)cash flow 现金流量 _HSTiJVr
C (112)cash discounted 现金贴现 e{c._zr,
C (113)cash flow budget 现金流量预算 n P0Ziu'{
C (114)cash flow statement 现金流量表 \Sz4Gr0g3Z
C (115)cash ledger 现金分类账 40`9t Xn
C (116)cash limit 现金限额 x&mz
-
C (117)CCA 现时成本会计 mABwM$_
C (118)center 中心 B7NmET4
C (119)changeover time 变更时间 [GcA.ABz
C (120)chartered entity 特许经济个体 8:;u
v7p
C (121)cheque 支票 B iVd
ka
C (122)cheque register 支票登记薄 H[>klzh6
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C (123)coin analysis 零钱分类 K *
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C (124)classification 分类 .Y=Z!Q
C (125)clock card 工时卡 8Cf
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C (126)code 代码 |;xfe"]
C (127)commitment accounting 承诺确认会计 D4YT33$tC
C (128)common cost 共同成本 )Mm;9UA
C (129)company limited byguarantee 有限担保责任公司 >\^N\&
C (130)company limited shares 股份有限公司
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C (131)competitive position 竞争能力状况 ,U
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C (132)concept 概念 JKEXYE
C (133)conglomerate 跨行业企业 X3&SL~&>g
C (134)consistency concept 一致性概念 hlABu)B'1
C (135)consolidated accounts 合并报表 [wXwKr
C (136)consolidation accounting 合并会计 [|c@
Yw
C (137)consortium 财团 xCmI7$uQ#
C (138)contingency plan 应急计划 vV$hGS(f~
C (139)contingent liabilities 或有负债 2zmQp
C (140)continuous operation 连续生产 .3S\Rrv
C (141)contra 抵消 .:#_5K
C (142)contract cost 合同成本 s[vPH8qb
C (143)contract costing 合同成本计算 S'v V"
C (144)contribution 贡献毛益 a:(: :m
C (145)contribution centre 贡献中心 _Ex*%Qf.
C (146)contribution chart 贡献图 ZC9.R$}Kl
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 FVvv
C (148)contribution to salesration 贡献毛益对销售比率 0|K/=dh5+
C (149)control 控制 UIm[DYMS
C (150)control account 控制帐户 gKm@B{rC
C (151)control limits 控制限度 YiY&;)w
C (152)controllability concept 可控制概念 mTI\,x%<OC
C (153)controllable cost 可控制成本 YokZar2a0
C (154)conversion cost 加工成本 }]Gi@Nh|o
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 R9|2&pfm(M
C (156)corporate appraisal 公司评估 8VAYIxRv
C (157)corporate planning 公司计划 c"QkE*
C (158)corporate social reporting 公司社会报告 X+'^Sp
C (159)corporation 股份公司 ~t.WwxY+
C (160)cost 成本 /w}B07.
C (161)cost account 成本帐户 5pKvNLy.t
C (162)cost accounting 成本会计 o\=i0HR9
C (163)cost accounting manual 成本手册 T?p`Y| gl
C (164)cost accounts calendar 成本报表的日历时间 6S&=OK^
C (165)cost adjustment 成本调整 Ok~W@sYST
C (166)cost allocation 成本分配 jmk*z(}#:
C (167)cost apportionment 成本分摊 N
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C (168)cost attribution 成本归属 fW4cHB9|
C (169)cost audit 成本审计 "
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C (170)cost behaviour 成本性态 9wYtOQ{g
C (171)cost benefit analysis 成本效益分析 F`ZIc7(.{
C (172)cost center 成本中心 ftI+#0?[!
C (173)cost driver 成本动因