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注会《审计》英语常用词汇 =?sG~
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1.audit 审计 ;?h[WIy
2.attestation 鉴证 !pU$'1D
3.credibility 可信赖程度 q8 v iC|
4.audit of financial statements 财务报表审计 hCxg6e<[
5.agreed-upon procedures 执行商定程序 *yq65yZi5
6.high levels of assurance 高水平保证 x6ghO-s
7.compilation 编制 + NlnK6T/
8.reliability 可靠性 (*-wiL
9.relevance 相关性 }T5@P {3P3
10.professional skepticism 职业谨慎 -FeXG#{
)
11.objectivity 客观性 4,RPidv%O
12. professional competence 专业胜任能力 *A-_*A
13.Senior/CPA-in-charge 项目经理 J}|X
14.audit engagement letter 业务约定书 {kpad(E
15.recurring audit 连续审计 IQqUFP$8g
16.the client 委托人 aNbS0R>l
17.change CPA 更换注册会计师 ~Xi@#s~
18.the existing CPA 现任注册会计师 em
Sq{A
19.the successor CPA 后任注册会计师 {!,K[QwcI
20.the preceding CPA前任注册会计师 MU<(O}
21.issue the audit report 出具审计报告 *V>?m6y/
22.expert 专家 Hv6h7-
23.the board of directors 董事会 IZVP-
24.knowledge of the entity‘ s business 了解被审计单位情况 F^,:p.ihm<
25.assess material misstatement risks评估重大错报风险 >%/x~UFc5
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [ATJ!
O
27.a general knowledge of —— 初步了解―――的情况 =m.Nm -g
28.a more knowledge of—— 进一步了解的情况 l9K`+c+t
29.the prior year‘s working papers 以前年度工作底稿 >oh Cz@~
30.minutes of meeting 会议纪要 ay"jWL-
31.business risks 经营风险 Pnytox
32.appropriateness 适当性 5xH=w:
33.accounting estimate 会计估计 }#z1>y!#
34.management representations 管理层声明
@yp0WB
35.going concern assumption 持续经营假设 QM,#:m1o
36.audit plan 审计计划 m8n) sw,,
37.significant audit areas 重点审计领域 #W\}v(Ke
38.error 错误 :saP
:&
39.fraud舞弊 *'@Oo
40.modified or additional procedures 修改或追加审计程序 mK:gj&N7X|
41.misappropriation of assets 侵占资产 SYJO3cY
42.transactions without substance 虚假交易 <Iw{fj|
43.unusual pressures 异常压力 ;m7V]h? R
44.the suspected noncompliance 涉嫌存在违法行为 =<]`'15"V
45.materialiy 重要性 7# AIX],
46.exceed the materiality level 超过重要性水平 pcMzLMG<
47.approach the materiality level 接近重要性水平 NcA
`E_3
48.an acceptably low level 可接受水平 C% -Tw]T$_
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 Y ^^4n$
50.misstatements or omissions 错报或漏报 ;|Cdq
51.aggregate 总计 .n:Q~GEL
52.subsequent events 期后事项 \Qml~?$@lH
53.adjust the financial statements 调整财务报表 -K{R7
54.perform additional audit procedures 实施追加的审计程序
<':h/d
55.audit risk 审计风险 "'4
56.detection risk 检查风险 la[
pA
57.inappropriate audit opinion 不适当的审计意见 gt{kjrTv&
58.material misstatement 重大的错报 5|*{~O
|
59.tolerable misstatement 可容忍错报 Zue3Z{31T
60.the acceptable level of detection risk 可接受的检查风险 ZP";B^J
61.assessed level of material misstatement risk 重大错报风险的评估水平 [@@{z9c
62.simall business 小规模企业 eV7;#w<]
63.accounting system 会计系统 s|C[{n<_
64.test of control 控制测试 qbyYNlXqm
65.walk-through test 穿行测试 {Y~>&B5
66.communication 沟通 Q68~D.V%r
67.flow chart 流程图 M
9)4ihK
68.reperformance of internal control 重新执行 BN*:*cmUl
69.audit evidence 审计证据 0%%1:W-
70.substantive procedures 实质性程序 St5;X&Q
71.assertions 认定 _k:8ib2TQ
72.esistence 存在 ; Y/nS
73.occurrence 发生 0
zW*J
JxV
74.completeness 完整性 i(~DhXz*T
75.rights and obligations 权利和义务 ElO|6kOBYG
76.valuation and allocation 计价和分摊 } c
G)$E
77.cutoff 截止 ]_C"A
78.accuracy 准确性 gIo\^ktW
79.classification 分类 N~/'EaO
80.inspection 检查 /2Izj/Q
81.supervision of counting 监盘 Sk{skvd;
82.observation 观察 ~z^?+MgZ2
83.confirmation 函证 ?:r?K|Ku
84.computation 计算 aRTy=~
85.analytical procedures 分析程序 !Z_+H<fi+I
86.vouch 核对 ('x]@
87.trace 追查 eT
b!xb
88.audit sampling 审计抽样 IuY9Q8
89.error 误差 bM?gAY]mB8
90.expected error 预期误差 r<!hEWO>v
91.population 总体 T"xJY#)}
92.sampling risk 抽样风险
wra0bS)4
93.non- sampling risk 非抽样风险 W.3b]zcV
94.sampling unit 抽样单位 Kx9u|fp5
95.statistical sampling 统计抽样 ,I"T9k-^
96.tolerable error 可容忍误差 V$ZclV2:Ih
97.the risk of under reliance 信赖不足风险 X]y:uD{
98.the risk of over reliance 信赖过度风险 sVx
}(J
99.the risk of incorrect rejection 误拒风险 =p+n(C/
100. the risk of incorrect acceptance 误受风险 a0NiVF-m%
101.working trial balance 试算平衡表 mZ71_4X#
102.index and cross-referencing 索引和交叉索引 k`5I"-e
103.cash receipt 现金收入 !hVbx#bXl
104.cash disbursement 现金支出 _}R9!R0O
105.bank statement 银行对账单 `cp\UH@
106.bank reconciliation 银行存款余额调节表 NP;W=A F
107.balance sheet date 资产负债表日 hs7!S+[.$$
108.net realizable value 可变现净值 Wt/;iq"
109.storeroom 仓库 ULiRuN0 6
110.sale invoice 销售发票 .B]l@E-u
111.price list 价目表 N3"Jo uP
112.positive confirmation request 积极式询证函 z&;8pZr
113.negative confirmation request 消极式询证函 M5{#!d}^D
114.purchase requisition 请购单 _(-jk4 L
115.receiving report 验收报告 nI6gd%C
116.gross margin 毛利 xM%4/QE+
117.manufacturing overhead 制造费用 )Qb,zS6
118.material requisition 领料单 ?tYZ/
119.inventory-taking 存货盘点 MtkU]XKGT
120.bond certificate 债券 X['9;1Xr
121.stock certificate 股票 SfS3}Tn[
122.audit report 审计报告 o2
ng
123.entity 被审计单位 8 m"k3:e^
124.addressee of the audit report 审计报告的收件人 k6C XuU
125.unqualified opinion 无保留意见 jn^X{R\
126.qualified opinion 保留意见 #gbB// <
127.disclaimer of opinion 无法表示意见 %o8o~B|{.U
128.adverse opinion 否定意见 ^;EhKG
o*Qa*<n
A (1)ABC 作业基础成本计算 ;M?)-dpZ
A (2)absorbed overhead 已吸收制造费用 ^}+\ 52w
A (3)absorption costing 吸收成本计算 5{'hsC
A (4)account 账户,报表 #,tT`{u1q
A (5)accounting postulate 会计假设 LO=U?`)q
A (6)accounting series release 会计公告文件 C6)Y
ZC
A (7)accounting valuation 会计计价 -'Z Gc8)
A (8)account sale 承销清单 >[ B.y
A (9)accountability concept 经营责任概念 wqo:gW_
A (10)accountancy 会计职业 (fpz",[
A (11)accountant 会计师 0j@mzd2
A (12)accounting 会计 NifQsy)*%
A (13)agency cost 代理成本 [[|#}D:L
A (14)accounting bases 会计基础 I/7!5Z*
A (15)accounting manual 会计手册 j*>J1M3E
A (16)accounting period 会计期间 M5no4P<
A (17)accounting policies 会计方针 iaL@- dg
A (18)accounting rate of return 会计报酬率 k ]NZ%.
A (19)accounting reference date 会计参照日 IHTimT?
A (20)accounting reference period 会计参照期间 @bg9
}Z%\h
A (21)accrual concept 应计概念 F;Q,cg M
A (22)accrual expenses 应计费用 L"ho|v9:
A (23)acid test ration 速动比率(酸性测试比率) D;YfQQr
A (24)acquisition 购置 HTh?&u\QG
A (25)acquisition accounting 收购会计 gBqDx|G
A (26)activity based accounting 作业基础成本计算 C&z!="hMhR
A (27)adjusting events 调整事项 # `=Zc7gf
A (28)administrative expenses 行政管理费 XO]^ +'U}p
A (29)advice note 发货通知 rMwa6ZO'm;
A (30)amortization 摊销 ^$ Y9.IH"
A (31)analytical review 分析性检查 .{ v$;g
A (32)annual equivalent cost 年度等量成本法 4vg3F(
A (33)annual report and accounts 年度报告和报表 ebze_:
A (34)appraisal cost 检验成本 hi,="
/9
A (35)appropriation account 盈余分配账户 m%
L!eR
A (36)articles of association 公司章程细则 &m3-][!n
A (37)assets 资产 2}&ERW
A (38)assets cover 资产保障 Aits<0
A (39)asset value per share 每股资产价值 &%fcGNzJQ
A (40)associated company 联营公司 r6FTpOF
A (41)attainable standard 可达标准 OG}890$n
c+l1l0BA
A (42)attributable profit 可归属利润 z)T-<zWO;
A (43)audit 审计 v\@qMaPY
A (44)audit report 审计报告 \d"\7SA
A (45)auditing standards 审计准则
}sxs-
A (46)authorized share capital 额定股本 Rs=Fcvl
A (47)available hours 可用小时 "5N4
of
8
A (48)avoidable costs 可避免成本 65aYH4"
B (49)back-to-back loan 易币贷款 i\CA6I
B (50)backflush accounting 倒退成本计算 2_pF#M9
B (51)bad debts 坏帐 c=u+X`
Q
B (52)bad debts ratio 坏帐比率 "-f]d~P>
B (53)bank charges 银行手续费 IRg2\Hq
B (54)bank overdraft 银行透支 2BC!,e$Z
B (55)bank reconciliation 银行存款调节表 ~DD
_n
B (56)bank statement 银行对账单 L
$=R/l
B (57)bankruptcy 破产 cB,^?djJ3
B (58)basis of apportionment 分摊基础 TFkG"ev
B (59)batch 批量 w"0$cL3
B (60)batch costing 分批成本计算 wKpGJ&
{
B (61)beta factor B(市场)风险因素 K
yh6QA^
B (62)bill 账单 k5< n:dS
B (63)bill of exchange 汇票 +c_AAMe
B (64)bill of landing 提单 o'lG9ePM|
B (65)bill of materials 用料预计单 0'd@8]|H
B (66)bill payable 应付票据 5x@ U<
B (67)bill receivable 应收票据 <lB2Nv-,
B (68)bin card 存货记录卡 _-f LD
B (69)bonus 红利 Vu(NP\Wm
B (70)book-keeping 薄记 ^x&x|ckR!
B (71)Boston classification 波士顿分类 "1s ]74
B (72)breakeven chart 保本图 ZJ{DW4#t
B (73)breakeven point 保本点 O
?T~>|
B (74)breaking-down time 复位时间 vGyQ306
B (75)budget 预算 +(Y\w^@%H
B (76)budget center 预算中心 lB27Z}
B (77)budget cost allowance 预算成本折让 !po,Z&
B (78)budget manual 预算手册 S+06pj4Ie
B (79)budget period 预算期间 W,~*pyLdO
B (80)budgetary control 预算控制 @ fMlbJq
B (81)budgeted capacity 预算生产能力 0c>>:w20D
B (82)burden 制造费用 XF: wsC
B (83)business center 经营中心 %# uw8V
B (84)business entity 营业个体 <uIPv
Zsx
B (85)business unit 经营单位 HZ<#H3_ix
B (86)buy-out management 管理性购买产权 9]3l'
B (87)by-product 副产品 ^(&2
C (88)called-up share capital 催缴股本 SsX$l<t*
C (89)capacity 生产能力
#4|RaI|.
C (90)capacity ratios 生产能力比率 !$HuH6_[
C (91)capital 资本 !}c D e12
C (92)capital assets pricing model资本资产计价模式 8!v|
`Ky
C (93)capital commitment 承诺资本 0iSNom}m
C (94)capital employed 已运用的资本 TJNE2
C (95)capital expenditure 资本支出 ~6#mVP5sU)
C (96)capital expenditureauthorization 资本支出核准 fyUW;dj
C (97)capital expenditure control 资本支出控制 Yy
4Was#
C (98)capital expenditure proposal资本支出申请 nxN("$'cq
C (99)capital funding planning 资本基金筹集计划
+]t9kr
C (100)capital gain 资本收益 Db2#QQ
C (101)capital investment appraisal资本投资评估 5M\0t\uEn
C (102)capital maintenance 资本保全 Z2{$FN
C (103)capital resource planning 资本资源计划 `*CoVx~fk
C (104)capital surplus 资本盈余 a?Om;-i2`S
C (105)capital turnover 资本周转率 lJa-O
C (106)card 记录卡 '_g&!zi8~
C (107)cash 现金 % /zHL?RqJ
C (108)cash account 现金账户 W9cvxsox
C (109)cash book 现金账薄 |QzJHP @
C (110)cash cow 金牛产品 aJm5`az)
C (111)cash flow 现金流量 WL%T nux
C (112)cash discounted 现金贴现 .~'q
yD2V
C (113)cash flow budget 现金流量预算 @lB1t=
D
C (114)cash flow statement 现金流量表 Bptt"
C (115)cash ledger 现金分类账 jM*wm~4>@
C (116)cash limit 现金限额 #euOq
C (117)CCA 现时成本会计 'PMzm/;8st
C (118)center 中心 hW,GsJ,
C (119)changeover time 变更时间 dd=5`Bo9Yh
C (120)chartered entity 特许经济个体 >&<D.lx
C (121)cheque 支票 yPbOiA*lHz
C (122)cheque register 支票登记薄 oi3Ix7
C (123)coin analysis 零钱分类 $o\Uq
C (124)classification 分类 7.5\LTM>9e
C (125)clock card 工时卡 P\c0Q;){h"
C (126)code 代码 [t^%d9@t
C (127)commitment accounting 承诺确认会计 ,38bT#p:,r
C (128)common cost 共同成本 [-[|4|CnOm
C (129)company limited byguarantee 有限担保责任公司 Rx<[bohio
C (130)company limited shares 股份有限公司 %4To@#c
C (131)competitive position 竞争能力状况 (K"t</]
C (132)concept 概念 F7x< V=4{
C (133)conglomerate 跨行业企业 S4O:?^28
C (134)consistency concept 一致性概念 ZG)C#I1;O
C (135)consolidated accounts 合并报表 8DrKq]&
C (136)consolidation accounting 合并会计 4ri)%dl1
C (137)consortium 财团 N~arxe(K
C (138)contingency plan 应急计划 I(WND/&
C (139)contingent liabilities 或有负债
qf]OSd
C (140)continuous operation 连续生产 .+AO3~Dg
C (141)contra 抵消 xcIZ'V
C (142)contract cost 合同成本 q14A'XW
C (143)contract costing 合同成本计算 }Lwj~{
C (144)contribution 贡献毛益 "=!QSb
C (145)contribution centre 贡献中心 ;lWy?53=@
C (146)contribution chart 贡献图 ~pSD| WX
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 e$(i!G)
C (148)contribution to salesration 贡献毛益对销售比率 OEGAwP?F
C (149)control 控制 d0Kg,HB
C (150)control account 控制帐户 Mz{ Rh+gS
C (151)control limits 控制限度 ")M.p_b[Z=
C (152)controllability concept 可控制概念 qXW2a'~
C (153)controllable cost 可控制成本 >|I3h5\M
C (154)conversion cost 加工成本 Zk;;~ESOU
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~KfjT
p#
C (156)corporate appraisal 公司评估 )@`w^\E_~_
C (157)corporate planning 公司计划 ZCJ8I
C (158)corporate social reporting 公司社会报告 !xqG-rd
'
C (159)corporation 股份公司 <u($!ATb
C (160)cost 成本 .y[K =p3
C (161)cost account 成本帐户 A8eli=W
C (162)cost accounting 成本会计 "AVj]jR
C (163)cost accounting manual 成本手册 v <Ze$^e&
C (164)cost accounts calendar 成本报表的日历时间 TuCOoz@d
C (165)cost adjustment 成本调整 't_=%^q
C (166)cost allocation 成本分配 !`#9#T|
C (167)cost apportionment 成本分摊 i+cGw
C (168)cost attribution 成本归属 mg,f> (
C (169)cost audit 成本审计 LA@}{hU
C (170)cost behaviour 成本性态 +`Bn]e8O
C (171)cost benefit analysis 成本效益分析 '}YXpB
C (172)cost center 成本中心 (1}Ndo^;w
C (173)cost driver 成本动因