AP@<r
#{>
uC&jD
注会《审计》英语常用词汇 >-<F)
G^KC&
5+y`P$K@
1.audit 审计 oWD)+5.]
2.attestation 鉴证 !Zj#.6c9
3.credibility 可信赖程度 6K//1U$
4.audit of financial statements 财务报表审计 l:z};
5.agreed-upon procedures 执行商定程序 h2&y<Eg >
6.high levels of assurance 高水平保证 HXP;0B%4
7.compilation 编制 .Cfp'u%\;
8.reliability 可靠性 j)Lo'&Y~=
9.relevance 相关性 U3VT*nj'
10.professional skepticism 职业谨慎 N(7u],(Om
11.objectivity 客观性 .D3`'K3t{[
12. professional competence 专业胜任能力 sy.:T]ZH
13.Senior/CPA-in-charge 项目经理 f
M9xy \.
14.audit engagement letter 业务约定书 qvN
"1=nJ
15.recurring audit 连续审计 x:C@)CAr
16.the client 委托人 EP0a1.
C
17.change CPA 更换注册会计师 [)iN)$Mv
18.the existing CPA 现任注册会计师 +U=KXv
19.the successor CPA 后任注册会计师 '8={ sMy
20.the preceding CPA前任注册会计师 7
V/Zr
21.issue the audit report 出具审计报告 f\=6I3z
22.expert 专家 [k~C+FI
23.the board of directors 董事会 GDmv0V$6
24.knowledge of the entity‘ s business 了解被审计单位情况 Cn/q=
25.assess material misstatement risks评估重大错报风险 U2=hSzY
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 ?Hk.|5A}
27.a general knowledge of —— 初步了解―――的情况 /'"R Mq
28.a more knowledge of—— 进一步了解的情况 #8E?^d
29.the prior year‘s working papers 以前年度工作底稿 43F^J%G
30.minutes of meeting 会议纪要 5E.vje{U;
31.business risks 经营风险 Q6|@N~UeZ
32.appropriateness 适当性 ZZwBOGVU
33.accounting estimate 会计估计 _;VYFs
34.management representations 管理层声明 Uk|9@Auav
35.going concern assumption 持续经营假设 }M="oN~w
36.audit plan 审计计划 G
"c/a8
37.significant audit areas 重点审计领域 5 Af?Yxv
38.error 错误 _UaPwJ
39.fraud舞弊 iI}
nW
40.modified or additional procedures 修改或追加审计程序 $4:~*IQ
41.misappropriation of assets 侵占资产 WSSaZ9
=
42.transactions without substance 虚假交易 r=|vad$
43.unusual pressures 异常压力 ]ci RiMkT(
44.the suspected noncompliance 涉嫌存在违法行为 xNx`J@xt$
45.materialiy 重要性 4(;20(q]
46.exceed the materiality level 超过重要性水平 .;j"+Ef
47.approach the materiality level 接近重要性水平 )Jmw
|B
48.an acceptably low level 可接受水平 DSTx#*
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~Kw!kV
50.misstatements or omissions 错报或漏报 ?;/{rITP#
51.aggregate 总计 <%(f9j
52.subsequent events 期后事项 s?HsUD$b
53.adjust the financial statements 调整财务报表 o`25
54.perform additional audit procedures 实施追加的审计程序 R,XD6' Q
55.audit risk 审计风险 ={OCa1
56.detection risk 检查风险 $*wu~
57.inappropriate audit opinion 不适当的审计意见 J (=4
58.material misstatement 重大的错报 3 k`NNA
59.tolerable misstatement 可容忍错报 l; */M.B
60.the acceptable level of detection risk 可接受的检查风险 )~G8 L Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 }&=u
Z:
62.simall business 小规模企业 ;Xz(B4 N~o
63.accounting system 会计系统 ;\1b{-' l
64.test of control 控制测试 @RQ+JYQi
65.walk-through test 穿行测试 E:%>0FE
66.communication 沟通 %OTQRe:
67.flow chart 流程图 *?s/Ho &'
68.reperformance of internal control 重新执行 g+VRT,r
69.audit evidence 审计证据 "ngSilH?D
70.substantive procedures 实质性程序 kK08W3@&t
71.assertions 认定 I<I
C-k"Y
72.esistence 存在 JHHb |
73.occurrence 发生 F1zT )wW
74.completeness 完整性 {P,>Q4N
75.rights and obligations 权利和义务 ]U#JsMS
76.valuation and allocation 计价和分摊 q=J9LQ
77.cutoff 截止 5Gc_LI&v7
78.accuracy 准确性 oM-b96
79.classification 分类 T,A!5V>cX
80.inspection 检查 3KB|NS
81.supervision of counting 监盘 Q=dw 6
82.observation 观察 }3LBbG0Bw
83.confirmation 函证 ;B,nzx(L
84.computation 计算 @263)`
9G
85.analytical procedures 分析程序 {H/8#y4qp&
86.vouch 核对 oD Q9.t
87.trace 追查 `"i^'VL,
88.audit sampling 审计抽样 3}v0{c
89.error 误差 ':5Trx
90.expected error 预期误差 &E} I
91.population 总体 721{Ga4~S
92.sampling risk 抽样风险 9<+;hH8J_r
93.non- sampling risk 非抽样风险 n U+pnkMj
94.sampling unit 抽样单位 ^U R-#WaQ
95.statistical sampling 统计抽样 Zb12:?
96.tolerable error 可容忍误差 };4pZceV
97.the risk of under reliance 信赖不足风险 -Y5YCY!`
98.the risk of over reliance 信赖过度风险 JI28O8
99.the risk of incorrect rejection 误拒风险 z7D*z8,i
100. the risk of incorrect acceptance 误受风险 : Bdi pc
101.working trial balance 试算平衡表 BXagSenc
102.index and cross-referencing 索引和交叉索引 f>.`xC{
103.cash receipt 现金收入 V.O<|tl.
104.cash disbursement 现金支出 ^Tb}]aHg
105.bank statement 银行对账单 ZJiuj!
106.bank reconciliation 银行存款余额调节表 kxt\{iy4
107.balance sheet date 资产负债表日 ;P0,60
108.net realizable value 可变现净值 Lg\8NtP
109.storeroom 仓库 L{+&z7M
110.sale invoice 销售发票 WsG"x>1n
111.price list 价目表 8#NIs@DJ
112.positive confirmation request 积极式询证函 F5:2TEA
113.negative confirmation request 消极式询证函 IBn'iE[>
114.purchase requisition 请购单 JNU"5sB
115.receiving report 验收报告 \SoYx5lf
116.gross margin 毛利 n23%[#,r
117.manufacturing overhead 制造费用 FN{H\W1cf
118.material requisition 领料单 [a#?}((
119.inventory-taking 存货盘点 cKvAR5|
120.bond certificate 债券 G_4K+
-K
121.stock certificate 股票 /y+;g{
122.audit report 审计报告 v
Ie=wf~D`
123.entity 被审计单位 DctX9U(
124.addressee of the audit report 审计报告的收件人 c+)36/; X
125.unqualified opinion 无保留意见 Y3 Pz00x
126.qualified opinion 保留意见 N2+mN0k;
127.disclaimer of opinion 无法表示意见 y@2vY[)3s
128.adverse opinion 否定意见 &etL&s v
j\i;'t}8g
A (1)ABC 作业基础成本计算 ^VM"!O;h{
A (2)absorbed overhead 已吸收制造费用 =|j*VF 2y"
A (3)absorption costing 吸收成本计算 % 8rr*l5
A (4)account 账户,报表 e>ZbZy?
A (5)accounting postulate 会计假设 *o:BoP=S
A (6)accounting series release 会计公告文件 +R{A'Yl[(
A (7)accounting valuation 会计计价 Q{ |+3!!'
A (8)account sale 承销清单 CWobvR)e
A (9)accountability concept 经营责任概念 8.q13t!D
A (10)accountancy 会计职业 , u8ZS|9
A (11)accountant 会计师 !9ceCnwbNN
A (12)accounting 会计 0{U ]STj
A (13)agency cost 代理成本 42b=z//;
A (14)accounting bases 会计基础 Mdy0!{d
A (15)accounting manual 会计手册 {Kq*5Aq8
A (16)accounting period 会计期间 dd?x5|/#
A (17)accounting policies 会计方针
k=ior
A (18)accounting rate of return 会计报酬率 @4W\RwD
A (19)accounting reference date 会计参照日 ZYl-p]\*y
A (20)accounting reference period 会计参照期间 Sh~ 8jEk
A (21)accrual concept 应计概念 gnKU\>2k
A (22)accrual expenses 应计费用 O|^6UH
A (23)acid test ration 速动比率(酸性测试比率) n
##w[7B*
A (24)acquisition 购置 f//j{P[
A (25)acquisition accounting 收购会计 flm,r<*}
A (26)activity based accounting 作业基础成本计算 nkr,
A (27)adjusting events 调整事项 ^Yf)lV&[
A (28)administrative expenses 行政管理费 k`iq<b
A (29)advice note 发货通知 6bA~mC^&
A (30)amortization 摊销 5sA>O2Rt>
A (31)analytical review 分析性检查 I49=ozPP
A (32)annual equivalent cost 年度等量成本法 g# 9*bF
A (33)annual report and accounts 年度报告和报表 Wj
A (34)appraisal cost 检验成本 3LmBV\["
A (35)appropriation account 盈余分配账户 <Vr]2mw
A (36)articles of association 公司章程细则 Gr"2G,,VI
A (37)assets 资产
^}Dv$\;6
A (38)assets cover 资产保障 W:;`
A (39)asset value per share 每股资产价值 F_M~!]<na
A (40)associated company 联营公司 rt\<nwc
A (41)attainable standard 可达标准 nfd?@34"A2
+gD)Yd
A (42)attributable profit 可归属利润 }ii]cY
A (43)audit 审计 4<eJ
A (44)audit report 审计报告 J~yd]L>
A (45)auditing standards 审计准则 =Y=^]ayO/
A (46)authorized share capital 额定股本 A]~i uUHm
A (47)available hours 可用小时 e)
/u>I
A (48)avoidable costs 可避免成本 zvQ^f@lq2
B (49)back-to-back loan 易币贷款 d@q t%r3;
B (50)backflush accounting 倒退成本计算 61eKGcjs:
B (51)bad debts 坏帐 5
a*'N~
B (52)bad debts ratio 坏帐比率 Y"]e H{
B (53)bank charges 银行手续费 W0uM?J\O
B (54)bank overdraft 银行透支 +_|cZlQ&
B (55)bank reconciliation 银行存款调节表 XR=c
8f
B (56)bank statement 银行对账单 }mT%N eS
B (57)bankruptcy 破产 o`y*yucHI
B (58)basis of apportionment 分摊基础 +D{*L0$D"
B (59)batch 批量 \SH D
B (60)batch costing 分批成本计算 n9-q5X^e>
B (61)beta factor B(市场)风险因素 w]+BBGYQKb
B (62)bill 账单 t2-zJJf8
B (63)bill of exchange 汇票 t73Z3M
B (64)bill of landing 提单 o._#=7|(
B (65)bill of materials 用料预计单 fb=$<0Ocj
B (66)bill payable 应付票据 XKPt[$ab
B (67)bill receivable 应收票据 p6eDd"
Y
B (68)bin card 存货记录卡 dW=D]
B (69)bonus 红利 2"{]A;@
B (70)book-keeping 薄记 :Ro"
0/d
B (71)Boston classification 波士顿分类 51(`wo>LS
B (72)breakeven chart 保本图 IkXKt8`YVA
B (73)breakeven point 保本点 c
wD*>[j
B (74)breaking-down time 复位时间 kk\zZC
<
B (75)budget 预算 E,yzy[gl
B (76)budget center 预算中心 {HJ`%xN|
B (77)budget cost allowance 预算成本折让 [{!j9E?(
B (78)budget manual 预算手册 Er+3S@sfq,
B (79)budget period 预算期间 ThqfZl=V
B (80)budgetary control 预算控制 *$Wx*Jo
B (81)budgeted capacity 预算生产能力 )eGu4iEPM
B (82)burden 制造费用 ^9V8 M9
B (83)business center 经营中心 @aPu}Hi
B (84)business entity 营业个体 ",
Rw%_
B (85)business unit 经营单位 >zx50e)
B (86)buy-out management 管理性购买产权 [F-u'h< *l
B (87)by-product 副产品 g}og@UY7#
C (88)called-up share capital 催缴股本 KL\=:iWA
C (89)capacity 生产能力 t:j07 ,1~
C (90)capacity ratios 生产能力比率 kE(-vE9
C (91)capital 资本 D30Z9_^%:
C (92)capital assets pricing model资本资产计价模式 Q_|S^hxQ
C (93)capital commitment 承诺资本 iO= uXN1g
C (94)capital employed 已运用的资本 {aa,#B]i
C (95)capital expenditure 资本支出 VS@W.0/
C (96)capital expenditureauthorization 资本支出核准 ZYt"=\_
C (97)capital expenditure control 资本支出控制 .+~kJ0~Y
C (98)capital expenditure proposal资本支出申请 @_:?N(%(
C (99)capital funding planning 资本基金筹集计划 hE`%1j2(
C (100)capital gain 资本收益 8 P y_Y>
C (101)capital investment appraisal资本投资评估 y42T.oK8c
C (102)capital maintenance 资本保全 ^0?cyv\>LA
C (103)capital resource planning 资本资源计划 K
.L+;
nQ
C (104)capital surplus 资本盈余 L5|;VH
C (105)capital turnover 资本周转率 27i<6PAC[A
C (106)card 记录卡 XK9*,WA9r
C (107)cash 现金 D'hr\C^
C (108)cash account 现金账户 V`&*%xgGR
C (109)cash book 现金账薄 Dq1XZ%8
C (110)cash cow 金牛产品 u2m{Yx|
C (111)cash flow 现金流量 2
]6u
Be
C (112)cash discounted 现金贴现 hr"+0KeX
C (113)cash flow budget 现金流量预算 qf&{O:,Z
C (114)cash flow statement 现金流量表 WD`{kqc
C (115)cash ledger 现金分类账 Z42 Suy
C (116)cash limit 现金限额 0_Z|y/I.
C (117)CCA 现时成本会计 <T~fh>a
C (118)center 中心 8n
p>#V
C (119)changeover time 变更时间 z{+; '9C
C (120)chartered entity 特许经济个体 $W]guG
C (121)cheque 支票 H4",r5qw:
C (122)cheque register 支票登记薄 iK0J{'
C (123)coin analysis 零钱分类 y(BLin!O.
C (124)classification 分类 wbKBwI5w
C (125)clock card 工时卡 "JGig!9
C (126)code 代码 HSFf&|qqx
C (127)commitment accounting 承诺确认会计
_;RD-kv
C (128)common cost 共同成本 gM[
J'DMW
C (129)company limited byguarantee 有限担保责任公司
h/~BUg'
C (130)company limited shares 股份有限公司 90k|u'ikOp
C (131)competitive position 竞争能力状况 ~g|0uO}.
C (132)concept 概念 :rc[j@|pH
C (133)conglomerate 跨行业企业 tF1%=&ss
C (134)consistency concept 一致性概念 tce8*:rNH
C (135)consolidated accounts 合并报表 4gt "dfy+
C (136)consolidation accounting 合并会计 3sIM7WD?
C (137)consortium 财团 iz5wUyeg
C (138)contingency plan 应急计划 9rc
n*sm
C (139)contingent liabilities 或有负债 D??/=`|8
C (140)continuous operation 连续生产 5!fW&OiY
C (141)contra 抵消 eT
Hh
C (142)contract cost 合同成本 AdW7 vn
C (143)contract costing 合同成本计算 &Y2P! \\2
C (144)contribution 贡献毛益 #$T"QL@
C (145)contribution centre 贡献中心 <R%6L&
C (146)contribution chart 贡献图 ;P#*R3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 [,X,2
C (148)contribution to salesration 贡献毛益对销售比率 _qNLy/AY
C (149)control 控制 LZ dNG\-
C (150)control account 控制帐户 .Sw'Bo!Ee
C (151)control limits 控制限度 HaUo+,=
C (152)controllability concept 可控制概念 !Hj)S](F
C (153)controllable cost 可控制成本 ,1+_k ="Z
C (154)conversion cost 加工成本 84cH|j`w
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ;g9:0,xT4
C (156)corporate appraisal 公司评估 <Wq{ V;$
C (157)corporate planning 公司计划 Bq`kVfx
C (158)corporate social reporting 公司社会报告 Jtk(yp{Zz
C (159)corporation 股份公司 h(up1(x
C (160)cost 成本 DMW:%h{
C (161)cost account 成本帐户 M
&-/&>n!
C (162)cost accounting 成本会计 j"8N)la
C (163)cost accounting manual 成本手册 >:|q J$J.
C (164)cost accounts calendar 成本报表的日历时间 be@uHikp;v
C (165)cost adjustment 成本调整
E.9k%%X]
C (166)cost allocation 成本分配 5aQg^f%\
C (167)cost apportionment 成本分摊 nmrk-#._@9
C (168)cost attribution 成本归属 j)*nE./3
C (169)cost audit 成本审计 )uWNN"
C (170)cost behaviour 成本性态 T+!kRigN~P
C (171)cost benefit analysis 成本效益分析 ?QVI'R:Z?
C (172)cost center 成本中心 - mXr6R?
C (173)cost driver 成本动因