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注会《审计》英语常用词汇 .dr-I7&!
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1.audit 审计 0IP5&[-P
2.attestation 鉴证 QL{ ^
3.credibility 可信赖程度 u\uY q
4.audit of financial statements 财务报表审计 |+|q`SwJ
5.agreed-upon procedures 执行商定程序 XXe?@w2{
6.high levels of assurance 高水平保证 "T?hIX/p_
7.compilation 编制 $QbaPmHW
8.reliability 可靠性 ZB|
y
9.relevance 相关性 ;t_'87h$y
10.professional skepticism 职业谨慎 u]!ZW&
11.objectivity 客观性 Ck;>9>
12. professional competence 专业胜任能力 Kj+=?R~}S
13.Senior/CPA-in-charge 项目经理 B7R*g,(
14.audit engagement letter 业务约定书 }qk8^W{
15.recurring audit 连续审计 /xu#ZZ?8F_
16.the client 委托人 >3J?O96|f
17.change CPA 更换注册会计师 i!U,q
V1
18.the existing CPA 现任注册会计师 #*"5F*
19.the successor CPA 后任注册会计师
Y#A0ud,
20.the preceding CPA前任注册会计师 i`F8kg`_K
21.issue the audit report 出具审计报告 1lf5x
m.
22.expert 专家 C'a%piX
23.the board of directors 董事会 :|P[u+v
24.knowledge of the entity‘ s business 了解被审计单位情况 \*(A1Vk
25.assess material misstatement risks评估重大错报风险 .0 [
zZ
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 eMDO;q
27.a general knowledge of —— 初步了解―――的情况 Hfw*\=p
28.a more knowledge of—— 进一步了解的情况 5,;>b^gXY`
29.the prior year‘s working papers 以前年度工作底稿 Q=+*OQV29
30.minutes of meeting 会议纪要 04u^Q
31.business risks 经营风险 ";PW#VHC
32.appropriateness 适当性 B]""%&! O
33.accounting estimate 会计估计 3b#eB
34.management representations 管理层声明 -F+
)N$CW
35.going concern assumption 持续经营假设 v*&WxP^Gm
36.audit plan 审计计划 t04_~e
37.significant audit areas 重点审计领域 LrL
Z
lJf
38.error 错误 XlPi)3m4/S
39.fraud舞弊 4=T.rVS[
40.modified or additional procedures 修改或追加审计程序 ?aMV{H*Q*
41.misappropriation of assets 侵占资产 Xv~v=.HNhk
42.transactions without substance 虚假交易 LxcC5/@\~(
43.unusual pressures 异常压力 )U?O4| \P
44.the suspected noncompliance 涉嫌存在违法行为 |v'_Co0ki
45.materialiy 重要性 G(n
e8L8
46.exceed the materiality level 超过重要性水平 AxsTB9/
47.approach the materiality level 接近重要性水平 D #`o
48.an acceptably low level 可接受水平 "k0b j>
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9Ez>srH(
50.misstatements or omissions 错报或漏报 jIzkI)WC|
51.aggregate 总计 ./iC
52.subsequent events 期后事项 5v
fzSJ
53.adjust the financial statements 调整财务报表 1hz:AUH
54.perform additional audit procedures 实施追加的审计程序 Q|gRBu
55.audit risk 审计风险 ++HHUM
56.detection risk 检查风险 Zs$Qo->F
57.inappropriate audit opinion 不适当的审计意见 0pC}+
+
58.material misstatement 重大的错报 s"7$SxMT
59.tolerable misstatement 可容忍错报 `[&) X
60.the acceptable level of detection risk 可接受的检查风险 =`1#f
QDt
61.assessed level of material misstatement risk 重大错报风险的评估水平
d&@>P&AT
62.simall business 小规模企业 !ULU#2'1
63.accounting system 会计系统 h W<
fu
64.test of control 控制测试 x3`b5^
65.walk-through test 穿行测试 N>+s8L.?
66.communication 沟通 3>+9Rru
67.flow chart 流程图 e\[z Q
2Z3
68.reperformance of internal control 重新执行 Xq"_^
69.audit evidence 审计证据 >`3wEJ"<
70.substantive procedures 实质性程序 Hju7
gP=y}
71.assertions 认定 !bPsJbIo>
72.esistence 存在 m,u5S=3A{!
73.occurrence 发生 iK(G t6w
74.completeness 完整性 XVlZ:kz
75.rights and obligations 权利和义务 JFJ_
PphvD
76.valuation and allocation 计价和分摊 v}Gpw6
77.cutoff 截止 O]XdPH20
78.accuracy 准确性 n{b(~eL?
79.classification 分类 5
aT>8@$Z^
80.inspection 检查 J#```cB
81.supervision of counting 监盘 0G`F Xj}L
82.observation 观察 E!,+#%O>
83.confirmation 函证 +# 38
84.computation 计算 Zgw;AY.R>
85.analytical procedures 分析程序 BotGPk><c
86.vouch 核对 hZ#ydI|
87.trace 追查 pZYcCc>6&
88.audit sampling 审计抽样 tiTJ.uz6
89.error 误差 w;=fi}<G|e
90.expected error 预期误差 iq25|{1$
91.population 总体 '
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92.sampling risk 抽样风险 $RFy9(>
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 ^tw\F7
95.statistical sampling 统计抽样 7l
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96.tolerable error 可容忍误差 d~G, *
97.the risk of under reliance 信赖不足风险 d>RoH]K4
98.the risk of over reliance 信赖过度风险 :|Ckr-k"1e
99.the risk of incorrect rejection 误拒风险 s!vvAD;\
100. the risk of incorrect acceptance 误受风险 N FVr$?P
101.working trial balance 试算平衡表 \o&\r)FX
102.index and cross-referencing 索引和交叉索引 X\z`S##kj
103.cash receipt 现金收入 zKY 9'y
104.cash disbursement 现金支出 2/T4.[`t
105.bank statement 银行对账单 (P+TOu-y\
106.bank reconciliation 银行存款余额调节表 h~!KNF*XW
107.balance sheet date 资产负债表日 B"07:sO
108.net realizable value 可变现净值 J'Z!`R|
109.storeroom 仓库 e%Sw
(=a
110.sale invoice 销售发票 yFD3:;}
111.price list 价目表 #|ppW fZQ
112.positive confirmation request 积极式询证函 d(=*@epjR
113.negative confirmation request 消极式询证函 k3pY3TA@w+
114.purchase requisition 请购单 '=M4(h
115.receiving report 验收报告 i gyTvt!
116.gross margin 毛利 JGJy_.C
117.manufacturing overhead 制造费用 5i<E AKL
118.material requisition 领料单 pG|+\k/B
119.inventory-taking 存货盘点 UdIl5P
120.bond certificate 债券 G$eA(GE
121.stock certificate 股票 L.E6~Rv
122.audit report 审计报告 \V1geSoE
123.entity 被审计单位 xw>\6VNt
124.addressee of the audit report 审计报告的收件人 $X>$)U'p&-
125.unqualified opinion 无保留意见 DX*eN"z[
126.qualified opinion 保留意见 DE $HF*WY
127.disclaimer of opinion 无法表示意见 Epl\(
128.adverse opinion 否定意见 +1te 8P*
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A (1)ABC 作业基础成本计算 9{A[n}
A (2)absorbed overhead 已吸收制造费用 ;$VQRXq
A (3)absorption costing 吸收成本计算 L/YEW7M
A (4)account 账户,报表 k3 YDnMRA9
A (5)accounting postulate 会计假设 $=IJ-_'o
A (6)accounting series release 会计公告文件 KKCzq
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A (7)accounting valuation 会计计价 z-J?x-<
A (8)account sale 承销清单 AjW5H*
A (9)accountability concept 经营责任概念 Bb~Q]V=x;
A (10)accountancy 会计职业 ib-)T7V`
A (11)accountant 会计师 Y]9AC
A (12)accounting 会计 4@Q`8N.
A (13)agency cost 代理成本 eB]R<a60
A (14)accounting bases 会计基础 T>!Y-e.q
A (15)accounting manual 会计手册 _#SCjFz
A (16)accounting period 会计期间 oZ/z{`
A (17)accounting policies 会计方针 [?=Vqd
A (18)accounting rate of return 会计报酬率 Z{MR#.I
A (19)accounting reference date 会计参照日 0bcbH9) 1q
A (20)accounting reference period 会计参照期间 Dh4EP/=z
A (21)accrual concept 应计概念 , sOdc!![
A (22)accrual expenses 应计费用 ]ZbZ]
A (23)acid test ration 速动比率(酸性测试比率) b W/^
2B
A (24)acquisition 购置 1luRTI8^
A (25)acquisition accounting 收购会计 y|+n77[Gv
A (26)activity based accounting 作业基础成本计算 .?Pghqq.
A (27)adjusting events 调整事项 %VSjMZ
A (28)administrative expenses 行政管理费 ~+HZQv3Y
A (29)advice note 发货通知 ) ]y^RrD
A (30)amortization 摊销 d:_3V rRZ
A (31)analytical review 分析性检查 k*U(ln
A (32)annual equivalent cost 年度等量成本法 <Rno
;
A (33)annual report and accounts 年度报告和报表 q_R^Q>ZIe
A (34)appraisal cost 检验成本 (L2:|1P
)
A (35)appropriation account 盈余分配账户 /`2t$71)
A (36)articles of association 公司章程细则 ` 465
H
A (37)assets 资产 ag7(nn0!
A (38)assets cover 资产保障 Y\e8oIYu7
A (39)asset value per share 每股资产价值 N!TC}#}l
A (40)associated company 联营公司 Mq#sSBE<K
A (41)attainable standard 可达标准 Cb1fTl%
{'^!S"9x
A (42)attributable profit 可归属利润 9iwSE(},
A (43)audit 审计 p
bT sn
A (44)audit report 审计报告
egd%,`
A (45)auditing standards 审计准则
M?nYplC
A (46)authorized share capital 额定股本 x,+2k6Wn!
A (47)available hours 可用小时 ^T.icSxP
A (48)avoidable costs 可避免成本 hk7kg/"
B (49)back-to-back loan 易币贷款 ^p2
_p9
B (50)backflush accounting 倒退成本计算 T``O!>J
B (51)bad debts 坏帐 x3QQ`w-
B (52)bad debts ratio 坏帐比率 &y~~Z [.F,
B (53)bank charges 银行手续费 mT3'kUZ}]
B (54)bank overdraft 银行透支 "lT>V)NB'
B (55)bank reconciliation 银行存款调节表 NmH:/xU?^
B (56)bank statement 银行对账单 Wb;x
eG
B (57)bankruptcy 破产 q
?qpUPzD
B (58)basis of apportionment 分摊基础 gWK N C
B (59)batch 批量 ~R$Ko(N
B (60)batch costing 分批成本计算 ^]_5oFRIj
B (61)beta factor B(市场)风险因素 S*D Bzl
B (62)bill 账单 ,5 ylrE
B (63)bill of exchange 汇票 jW<aAd
B (64)bill of landing 提单 SBbPO5^](
B (65)bill of materials 用料预计单 =a]B#uUn
B (66)bill payable 应付票据 Cbq|<p# #o
B (67)bill receivable 应收票据 ;Q}pmBkqB
B (68)bin card 存货记录卡 @Q%g#N
B (69)bonus 红利 R3<2Z0lqy
B (70)book-keeping 薄记 4Up3x+bg
B (71)Boston classification 波士顿分类 Wb7z&vj
B (72)breakeven chart 保本图 "+BNas^rF
B (73)breakeven point 保本点 D$vP&7pOr4
B (74)breaking-down time 复位时间 >7Y6NAwY
B (75)budget 预算 t)62_nu
B (76)budget center 预算中心 B|zVq=l~
B (77)budget cost allowance 预算成本折让 yClbM5,
B (78)budget manual 预算手册 NA<6s]Cs.
B (79)budget period 预算期间 mKh<M)Bz
B (80)budgetary control 预算控制
*qN(
_
B (81)budgeted capacity 预算生产能力 /Sn>{ &
B (82)burden 制造费用 B+pJWl8u
B (83)business center 经营中心 n#fc=L1U
B (84)business entity 营业个体 .%3qzOrN
B (85)business unit 经营单位 %CaUC'
B (86)buy-out management 管理性购买产权 M9J^;3Lrh
B (87)by-product 副产品 Ozo)}
C (88)called-up share capital 催缴股本 f|cF[&wo
C (89)capacity 生产能力 q*36/I
C (90)capacity ratios 生产能力比率 Fu/{*4
C (91)capital 资本 M%#H>X\/
C (92)capital assets pricing model资本资产计价模式 I,Z'ed..
C (93)capital commitment 承诺资本 !arTR.b\
C (94)capital employed 已运用的资本 ;=ci7IT
'
C (95)capital expenditure 资本支出 |#rP~Nj
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C (96)capital expenditureauthorization 资本支出核准 wRLj>nc
C (97)capital expenditure control 资本支出控制 J]=2] oI2
C (98)capital expenditure proposal资本支出申请 J ;e/S6l
C (99)capital funding planning 资本基金筹集计划 L3
VyW8Y
C (100)capital gain 资本收益 puPYM"
C (101)capital investment appraisal资本投资评估 .:(N1n'>1
C (102)capital maintenance 资本保全 CNRiK;nQ
C (103)capital resource planning 资本资源计划 xSal=a;k
C (104)capital surplus 资本盈余 V1= (^{p8
C (105)capital turnover 资本周转率 <e%~K4KH
C (106)card 记录卡 F87aIJ.pGN
C (107)cash 现金
Z?o?"|o
C (108)cash account 现金账户 (qQ|s@O
C (109)cash book 现金账薄 s/=.a2\
C (110)cash cow 金牛产品 MGGc
C (111)cash flow 现金流量 61}hB>TT:
C (112)cash discounted 现金贴现 6?X)'
C (113)cash flow budget 现金流量预算 %!_%%p,f
C (114)cash flow statement 现金流量表 hG3p"_
L
C (115)cash ledger 现金分类账 G;CB%qXI
C (116)cash limit 现金限额 3"pl="[*
C (117)CCA 现时成本会计 z#|#Cq`VG
C (118)center 中心
Ue8k9%qV
C (119)changeover time 变更时间 _?IP}} jA:
C (120)chartered entity 特许经济个体 sIZ|N"2]A*
C (121)cheque 支票 ly)b=ph&
C (122)cheque register 支票登记薄 + mqz)-x
C (123)coin analysis 零钱分类 my|UlZ(qg
C (124)classification 分类 Gf|qc>j.b
C (125)clock card 工时卡 R
lH~<|XK
C (126)code 代码
jRv j:H9
C (127)commitment accounting 承诺确认会计 [Tq\K ^!^
C (128)common cost 共同成本 ;%V%6:5
C (129)company limited byguarantee 有限担保责任公司 z12c9k%s
C (130)company limited shares 股份有限公司 UFED*al#
C (131)competitive position 竞争能力状况 fjh0Z i45
C (132)concept 概念 ]mW)T0_
C (133)conglomerate 跨行业企业 ?R;K`f9<
C (134)consistency concept 一致性概念 wB0zFlP
C (135)consolidated accounts 合并报表 ^:yg,cS|Be
C (136)consolidation accounting 合并会计 NIQX?|;b{
C (137)consortium 财团 Gw;[maM!%`
C (138)contingency plan 应急计划 /h!Y/\ kI
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 $7 08\!
C (141)contra 抵消 @Q=P6Rz
{S
C (142)contract cost 合同成本 ji|`S\u#b
C (143)contract costing 合同成本计算 Zk4(
C (144)contribution 贡献毛益 I'NE>!=Q
C (145)contribution centre 贡献中心
_%`<V!RT\
C (146)contribution chart 贡献图 )=
,Lfj8x
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 hjgxCSp
C (148)contribution to salesration 贡献毛益对销售比率
MDo4{7
C (149)control 控制 U/|H%b
C (150)control account 控制帐户 #78P_{#!
C (151)control limits 控制限度 9b0M'x'W5
C (152)controllability concept 可控制概念 : cmQ
w
C (153)controllable cost 可控制成本 d/Z258
C (154)conversion cost 加工成本 2[*r9%W
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 \3ZQ:E}5
C (156)corporate appraisal 公司评估 LD~s@}yH>
C (157)corporate planning 公司计划 iSZiJ4AUq
C (158)corporate social reporting 公司社会报告 DB^"iof
C (159)corporation 股份公司 ^rDT+ x
C (160)cost 成本 2`o}neF{
C (161)cost account 成本帐户 Jhyb{i8RR
C (162)cost accounting 成本会计 0> 6;,pd"
C (163)cost accounting manual 成本手册 x 7;Zwd
C (164)cost accounts calendar 成本报表的日历时间 QqC4g]
C (165)cost adjustment 成本调整 DM-8azq $
C (166)cost allocation 成本分配 7sQw&yUL)
C (167)cost apportionment 成本分摊 % 1+\N
C (168)cost attribution 成本归属 XQ{G
)
C (169)cost audit 成本审计 ]vPa
A
C (170)cost behaviour 成本性态 b$24${*'
C (171)cost benefit analysis 成本效益分析 eDm~B(G$
C (172)cost center 成本中心 6G<t1?_yD
C (173)cost driver 成本动因