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注会《审计》英语常用词汇 9p qsr~
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1.audit 审计 :J`@@H
2.attestation 鉴证 -!Myw&*\V
3.credibility 可信赖程度 Y=P*
4.audit of financial statements 财务报表审计 Ev5~= ]
5.agreed-upon procedures 执行商定程序 ki9&AFs2X
6.high levels of assurance 高水平保证 n" Ie
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7.compilation 编制 <bKtAf
8.reliability 可靠性 >#|%'Us
9.relevance 相关性 cRVL1ne
10.professional skepticism 职业谨慎 K:a8}w>Up
11.objectivity 客观性 1IA1;
12. professional competence 专业胜任能力 #[#evlr=
13.Senior/CPA-in-charge 项目经理 dtC@cK/,D
14.audit engagement letter 业务约定书 P35DVK S
15.recurring audit 连续审计 ;o!p9MEpz;
16.the client 委托人 1.cP3kl
17.change CPA 更换注册会计师 E$)| Kv^
18.the existing CPA 现任注册会计师 b&U1^{(
19.the successor CPA 后任注册会计师 v_!6S|
20.the preceding CPA前任注册会计师 0N,<v7PX
21.issue the audit report 出具审计报告 }`B
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22.expert 专家 eWcqf/4?"
23.the board of directors 董事会 OOqT 0wN
24.knowledge of the entity‘ s business 了解被审计单位情况 32[}@f2q
25.assess material misstatement risks评估重大错报风险 2!^=G=H/
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 \)6glAtN
27.a general knowledge of —— 初步了解―――的情况 ?bB>}:~j)
28.a more knowledge of—— 进一步了解的情况 );gY8UL^
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 }
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31.business risks 经营风险 R |c=I}@F
32.appropriateness 适当性 7Jf~Bn
33.accounting estimate 会计估计 2tq2
34.management representations 管理层声明 m^D'p
35.going concern assumption 持续经营假设 ~=|}!A(
36.audit plan 审计计划 Z
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37.significant audit areas 重点审计领域 IL].!9
38.error 错误 k&dX
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39.fraud舞弊 :\OSHs<M
40.modified or additional procedures 修改或追加审计程序 ,Xn2xOP
41.misappropriation of assets 侵占资产 JI"/,fK^
42.transactions without substance 虚假交易 qVn<c,8#
43.unusual pressures 异常压力 P}@AH02
44.the suspected noncompliance 涉嫌存在违法行为 +~^S'6yB
45.materialiy 重要性 @t9HRL?T~
46.exceed the materiality level 超过重要性水平 )d2Z g
47.approach the materiality level 接近重要性水平 $o[-xNn1
48.an acceptably low level 可接受水平 /f3/}x!po
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 x0
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50.misstatements or omissions 错报或漏报 mTE(JZt
51.aggregate 总计 V?u#WJy/
52.subsequent events 期后事项 QtW9!p7(
53.adjust the financial statements 调整财务报表 7rjl-FUA~
54.perform additional audit procedures 实施追加的审计程序 2Vx4"fHP#N
55.audit risk 审计风险 ]8p{A#1
56.detection risk 检查风险 4D?h}U /
57.inappropriate audit opinion 不适当的审计意见 !mNst$-H4
58.material misstatement 重大的错报 / FcRp ,"
59.tolerable misstatement 可容忍错报 g&$=Y7G
60.the acceptable level of detection risk 可接受的检查风险 8rsc@]W
61.assessed level of material misstatement risk 重大错报风险的评估水平 Fz7t84g(
62.simall business 小规模企业 nGF
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63.accounting system 会计系统 / Q1*Vh4
64.test of control 控制测试 <0CjEsAB]
65.walk-through test 穿行测试 WX&IQ@
66.communication 沟通 -zg*p&F
67.flow chart 流程图 ppAbG,7
68.reperformance of internal control 重新执行 >yO/p(/;jR
69.audit evidence 审计证据 6 4_}"fU
70.substantive procedures 实质性程序 H/D=$)3op
71.assertions 认定 -b-a21,m>
72.esistence 存在 7>yd
73.occurrence 发生 b"I#\;Ym
74.completeness 完整性 B7%,D}
75.rights and obligations 权利和义务 l~r;Grd/5
76.valuation and allocation 计价和分摊 @;/Pl>$|'G
77.cutoff 截止 X7*F~LFrj
78.accuracy 准确性 c!Hz'W
79.classification 分类 Qte5E}V`
80.inspection 检查 b'z
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81.supervision of counting 监盘 t#NPbLZ
82.observation 观察 -"[4E0g0
83.confirmation 函证 ziM{2Fs>
84.computation 计算 'Ea3(OsuXn
85.analytical procedures 分析程序 uMcI'=
86.vouch 核对 s%jB
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87.trace 追查 '.Y,VJaL
88.audit sampling 审计抽样 lJK]S=cd
89.error 误差 y3oq{Z>
90.expected error 预期误差 AzU:Dxr>.G
91.population 总体 R$:-~<O
92.sampling risk 抽样风险 b<a3Ue%
93.non- sampling risk 非抽样风险 mY 1l2
94.sampling unit 抽样单位 6N@=
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95.statistical sampling 统计抽样 q%3VcR$J
96.tolerable error 可容忍误差 l#0zHBc
97.the risk of under reliance 信赖不足风险 L=<xTbY
98.the risk of over reliance 信赖过度风险 TK5$-6k
99.the risk of incorrect rejection 误拒风险 7Jb&~{DVk
100. the risk of incorrect acceptance 误受风险 {Ydhplg{
101.working trial balance 试算平衡表 ~>:JwTy
102.index and cross-referencing 索引和交叉索引 D2ggFxqe
103.cash receipt 现金收入 :|j[{;asY
104.cash disbursement 现金支出 7?fgcb3
105.bank statement 银行对账单 Q6
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106.bank reconciliation 银行存款余额调节表 ) 57'<
107.balance sheet date 资产负债表日 RZz?_1'
108.net realizable value 可变现净值 )q$[uS_1[
109.storeroom 仓库 fk}Raej g
110.sale invoice 销售发票 c^|8qvS$
111.price list 价目表 e@hPb$7
112.positive confirmation request 积极式询证函 k5RzW4zq;
113.negative confirmation request 消极式询证函 ^A ]4
114.purchase requisition 请购单 !{&r|6
115.receiving report 验收报告 ]TrJ*~
116.gross margin 毛利 f}c;s
117.manufacturing overhead 制造费用 WyV4p
118.material requisition 领料单 UC&$8^
119.inventory-taking 存货盘点 D4$b
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120.bond certificate 债券 (u?s@/e:`/
121.stock certificate 股票 KDN#CU
122.audit report 审计报告 oIrc))j,$
123.entity 被审计单位 &OU.BR>
124.addressee of the audit report 审计报告的收件人 ~D5
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 P}6#s'07~
127.disclaimer of opinion 无法表示意见 zfU Do`V~
128.adverse opinion 否定意见 XU'(^Y8Imz
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A (1)ABC 作业基础成本计算 (CQ! &Z8
A (2)absorbed overhead 已吸收制造费用 .r/s.g
A (3)absorption costing 吸收成本计算 % 3#g-
A (4)account 账户,报表 u/tJ])~@
A (5)accounting postulate 会计假设 RrLiH>
A (6)accounting series release 会计公告文件 +9HU&gQ3
A (7)accounting valuation 会计计价 !KV!Tkx h
A (8)account sale 承销清单 +HE,Q6-A
A (9)accountability concept 经营责任概念 rT=
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A (10)accountancy 会计职业 B+FTkJ0t+G
A (11)accountant 会计师 Qe~C}j%
A (12)accounting 会计 $Y/z+ea
A (13)agency cost 代理成本 q`AsnAzo&
A (14)accounting bases 会计基础 2`i&6iz
A (15)accounting manual 会计手册 ;)rhx`"n
A (16)accounting period 会计期间 y95
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A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 6?"Gj}|r
A (19)accounting reference date 会计参照日 @G&oUhS
A (20)accounting reference period 会计参照期间 e\z,^
A (21)accrual concept 应计概念 i(A`'V8GY
A (22)accrual expenses 应计费用 z7fX!'3V
A (23)acid test ration 速动比率(酸性测试比率) ;$eY#ypx
A (24)acquisition 购置 `@Z$+
A (25)acquisition accounting 收购会计 1mV
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A (26)activity based accounting 作业基础成本计算 >u%B
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A (27)adjusting events 调整事项 (fc_V[(m"
A (28)administrative expenses 行政管理费 2zo>`;l
A (29)advice note 发货通知 \1R*M
A (30)amortization 摊销 8?~>FLWTXZ
A (31)analytical review 分析性检查 ''2:ZX X
A (32)annual equivalent cost 年度等量成本法 i% 0qN
A (33)annual report and accounts 年度报告和报表 #~Kno@
A (34)appraisal cost 检验成本 .t^1e
A (35)appropriation account 盈余分配账户 :Nz
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A (36)articles of association 公司章程细则 E=.J*7
A (37)assets 资产 E:}s6l
A (38)assets cover 资产保障 JNU9RxR
A (39)asset value per share 每股资产价值 H(
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A (40)associated company 联营公司 BDN}`F[F
A (41)attainable standard 可达标准 xqT} 9,
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A (42)attributable profit 可归属利润 8U#14U5rS
A (43)audit 审计 6\h*SBI?(
A (44)audit report 审计报告 *"|f!t
A (45)auditing standards 审计准则 :t;\`gQoS
A (46)authorized share capital 额定股本 }2=~7&)
A (47)available hours 可用小时 }lk9|U#6*`
A (48)avoidable costs 可避免成本 UXa%$gwFw
B (49)back-to-back loan 易币贷款 5G<`c
B (50)backflush accounting 倒退成本计算 n~,6!S
B (51)bad debts 坏帐 MDpx@.A,
B (52)bad debts ratio 坏帐比率 jp-(n z\
B (53)bank charges 银行手续费 c3fd6Je5
B (54)bank overdraft 银行透支 $7-4pW$y
B (55)bank reconciliation 银行存款调节表 <{V{
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B (56)bank statement 银行对账单 .
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B (57)bankruptcy 破产 JWt@vf~
B (58)basis of apportionment 分摊基础 Y(JZP\Tf_N
B (59)batch 批量 [CnoMN
B (60)batch costing 分批成本计算 }Ej^"T:H_;
B (61)beta factor B(市场)风险因素 lz).=N}m
B (62)bill 账单 2V @ pt
B (63)bill of exchange 汇票 DUf
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B (64)bill of landing 提单 +C$wkx]
B (65)bill of materials 用料预计单 S{cK~sZj
B (66)bill payable 应付票据 @M*5q# s
B (67)bill receivable 应收票据 ]VVx2E
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B (68)bin card 存货记录卡 3qfQlqJ&3
B (69)bonus 红利 <.|]%7
B (70)book-keeping 薄记 yWYsN
B (71)Boston classification 波士顿分类 neWx-O
B (72)breakeven chart 保本图 o>M&C
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B (73)breakeven point 保本点 J@Nq
B (74)breaking-down time 复位时间 yX\~{%
B (75)budget 预算 1
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B (76)budget center 预算中心 Kn+B):OY+
B (77)budget cost allowance 预算成本折让 3k+46Wp
B (78)budget manual 预算手册 f<DqA/$
B (79)budget period 预算期间 Yu%ZwTvw
B (80)budgetary control 预算控制 g*U[?I"sC
B (81)budgeted capacity 预算生产能力 GQkI7C
B (82)burden 制造费用 *fDhNmQ `
B (83)business center 经营中心 ECOzquvM
B (84)business entity 营业个体 ]gb?3a}A
B (85)business unit 经营单位 B?XqH_=0L
B (86)buy-out management 管理性购买产权 -1F+,+m
B (87)by-product 副产品 j&?@:Zg v
C (88)called-up share capital 催缴股本 w##$SaTI
C (89)capacity 生产能力 v3/G.B@=
C (90)capacity ratios 生产能力比率 u_)'}
C (91)capital 资本 :2&W9v
C (92)capital assets pricing model资本资产计价模式 5,V3_p:)VI
C (93)capital commitment 承诺资本 |P=-m-W
C (94)capital employed 已运用的资本 M[dJQ(
C (95)capital expenditure 资本支出 Gy[m4n~Z5
C (96)capital expenditureauthorization 资本支出核准 SR'u*u!
C (97)capital expenditure control 资本支出控制 JLxAk14lc
C (98)capital expenditure proposal资本支出申请 ~p/1
9/
C (99)capital funding planning 资本基金筹集计划 n ^C"v6X
C (100)capital gain 资本收益 [tz}H&
C (101)capital investment appraisal资本投资评估 i\k>
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C (102)capital maintenance 资本保全 >]8H@. \
C (103)capital resource planning 资本资源计划 l:VcV
C (104)capital surplus 资本盈余 jTz~
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C (105)capital turnover 资本周转率 r7:4|6E
C (106)card 记录卡 =q
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C (107)cash 现金 y[:xGf]8@
C (108)cash account 现金账户
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C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 m:{IVvN_
C (111)cash flow 现金流量 1O;q|p'9
C (112)cash discounted 现金贴现 ^5*9BwH`
C (113)cash flow budget 现金流量预算 w'D=K_h
C (114)cash flow statement 现金流量表 #ANbhHG
C (115)cash ledger 现金分类账 |"EQyV
C (116)cash limit 现金限额 >*goDtTjp
C (117)CCA 现时成本会计 QPpC_pZh
C (118)center 中心 Dj@7vM%_
C (119)changeover time 变更时间 uY|-: =
C (120)chartered entity 特许经济个体 3,-xk!W$L
C (121)cheque 支票 ]PjJy/vkjj
C (122)cheque register 支票登记薄 iwnFCZVS
C (123)coin analysis 零钱分类 3N 5b3F
C (124)classification 分类 -eoXaP{[
C (125)clock card 工时卡 -|A`+1-R+
C (126)code 代码 4brKAqg.
C (127)commitment accounting 承诺确认会计 :HQQ8uQfb
C (128)common cost 共同成本 loFApBD=$^
C (129)company limited byguarantee 有限担保责任公司 \$[S=&E
C (130)company limited shares 股份有限公司 $Q< >MB7
C (131)competitive position 竞争能力状况 iqPMCOPZ
C (132)concept 概念 <mdHca
C (133)conglomerate 跨行业企业 ;/g Bjp]H
C (134)consistency concept 一致性概念 2^$Ha|
C (135)consolidated accounts 合并报表 yJAz#~PO/
C (136)consolidation accounting 合并会计 0'0GAh2
C (137)consortium 财团 o\;cXuh
C (138)contingency plan 应急计划 9s'[p'[Z
C (139)contingent liabilities 或有负债 j>-O'CO
C (140)continuous operation 连续生产 YRm6~c
C (141)contra 抵消 Pwg?a
C (142)contract cost 合同成本 ~*Kk+w9H<
C (143)contract costing 合同成本计算 ii:E>O(0B
C (144)contribution 贡献毛益 -kz9KGkPb+
C (145)contribution centre 贡献中心 Y<0R5rO
C (146)contribution chart 贡献图 >")<pUQ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 iy\ 6e k1
C (148)contribution to salesration 贡献毛益对销售比率 K/Qo~
C (149)control 控制 B6#^a
C (150)control account 控制帐户 !O}^ Y
C (151)control limits 控制限度 H!yqIh
C (152)controllability concept 可控制概念 $(8CU$gi=
C (153)controllable cost 可控制成本 ic(`E v
C (154)conversion cost 加工成本 ;Wu6f"+Y#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )D"E]
C (156)corporate appraisal 公司评估 txp^3dZ`^
C (157)corporate planning 公司计划 AeN$AqQd/
C (158)corporate social reporting 公司社会报告 -\V!
f6Q
C (159)corporation 股份公司 yhSbX4Q
C (160)cost 成本 Q'qz(G0
C (161)cost account 成本帐户
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C (162)cost accounting 成本会计 #%$U-ti
C (163)cost accounting manual 成本手册 waI:w,
C (164)cost accounts calendar 成本报表的日历时间 n3Q Rn^
C (165)cost adjustment 成本调整 o1zKns?
C (166)cost allocation 成本分配 ]Ll<Z
C (167)cost apportionment 成本分摊 nkAS]sC
C (168)cost attribution 成本归属 E6Uiw]3
C (169)cost audit 成本审计 (AI
4a+
C (170)cost behaviour 成本性态 A4>j4\A[M
C (171)cost benefit analysis 成本效益分析 M\rZr3
C (172)cost center 成本中心 AkE(I16Uy~
C (173)cost driver 成本动因