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注会《审计》英语常用词汇 @
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1.audit 审计 u6Fm
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2.attestation 鉴证 b1JXC=*@
3.credibility 可信赖程度 w4P?2-kB
4.audit of financial statements 财务报表审计 A-Be}A
5.agreed-upon procedures 执行商定程序 =7wI/5iN
6.high levels of assurance 高水平保证 <]xG
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7.compilation 编制 YAQ]2<H
8.reliability 可靠性 ZpvURp,I
9.relevance 相关性 q">lP(t
10.professional skepticism 职业谨慎 xCGa3 X
11.objectivity 客观性 XFKe6:
12. professional competence 专业胜任能力 w$8Su:g=
13.Senior/CPA-in-charge 项目经理 ?-%Q
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14.audit engagement letter 业务约定书 }7&.FV"
15.recurring audit 连续审计 k/o"E
16.the client 委托人 8Yc'4v#}
17.change CPA 更换注册会计师 _rt+OzZ*L
18.the existing CPA 现任注册会计师 zrVw l\&
19.the successor CPA 后任注册会计师 KM
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20.the preceding CPA前任注册会计师 X)^eaw]Q0
21.issue the audit report 出具审计报告 S^(OjS
22.expert 专家 l{ <+V)
23.the board of directors 董事会 @a2n{
24.knowledge of the entity‘ s business 了解被审计单位情况 s)C5u;3!
25.assess material misstatement risks评估重大错报风险 l\g>@b
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 `u6CuH5
27.a general knowledge of —— 初步了解―――的情况 dZ}gf}.v
28.a more knowledge of—— 进一步了解的情况 nX%b@cOXj
29.the prior year‘s working papers 以前年度工作底稿 d1]CN6 7{G
30.minutes of meeting 会议纪要 -!i1xR(;h
31.business risks 经营风险 VZuluV
32.appropriateness 适当性 U[7 &
33.accounting estimate 会计估计 GPV=(}z
34.management representations 管理层声明 -([
ipg(r
35.going concern assumption 持续经营假设 q_iPWmf
p*
36.audit plan 审计计划 j'r"_*%
37.significant audit areas 重点审计领域 hK^(Y
38.error 错误 #C^)W/dP
39.fraud舞弊 BwOIdz%]OY
40.modified or additional procedures 修改或追加审计程序 Xb#!1hA
41.misappropriation of assets 侵占资产 "[h9hoN
42.transactions without substance 虚假交易
wT\JA4
43.unusual pressures 异常压力 I<E~=
44.the suspected noncompliance 涉嫌存在违法行为 p1tqwV
45.materialiy 重要性 p GZiADT
46.exceed the materiality level 超过重要性水平 $fifx>!
47.approach the materiality level 接近重要性水平 #<h//<
48.an acceptably low level 可接受水平 V'b$P2 ?^
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 vYl2_\,Y?
50.misstatements or omissions 错报或漏报 (U@Ks )
51.aggregate 总计 xf2|9Tqt
52.subsequent events 期后事项 u%m,yPU~B
53.adjust the financial statements 调整财务报表 X5U#^^O$E%
54.perform additional audit procedures 实施追加的审计程序 #BtJo:
55.audit risk 审计风险 P
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56.detection risk 检查风险 hK]mnA[Y
57.inappropriate audit opinion 不适当的审计意见 )LC"rSNx%
58.material misstatement 重大的错报 lo!^h]iE !
59.tolerable misstatement 可容忍错报 }ejZk
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60.the acceptable level of detection risk 可接受的检查风险 W*2d!/;7>
61.assessed level of material misstatement risk 重大错报风险的评估水平 iYaS
62.simall business 小规模企业 SG$V%z"e
63.accounting system 会计系统 ZLIt3
64.test of control 控制测试 trx y3k;
65.walk-through test 穿行测试 sdp3geBYo
66.communication 沟通 m&MAA^ I
67.flow chart 流程图 '`s+e#rs4{
68.reperformance of internal control 重新执行 jw5ldC>U
69.audit evidence 审计证据 S:(YZ%#
70.substantive procedures 实质性程序 E.N@qMn~
71.assertions 认定 wn-1fz<d
72.esistence 存在 &9K
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73.occurrence 发生 Q{[l1:
74.completeness 完整性 `!( IQ&
75.rights and obligations 权利和义务 0u) m9eg
76.valuation and allocation 计价和分摊 OLS/
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77.cutoff 截止 y5{Vx{V"Q
78.accuracy 准确性 AZ.$g?3w
79.classification 分类 jK-b#h.gL
80.inspection 检查 v<3KxP'a
81.supervision of counting 监盘 8bJj3vr
82.observation 观察 vSnGPLl
83.confirmation 函证 3\}>nE
84.computation 计算 FUVp}>#U
85.analytical procedures 分析程序 C4aAPkcp2$
86.vouch 核对 $c{fPFe-
87.trace 追查 oGRd ;hsF
88.audit sampling 审计抽样 F|a'^:Qs
89.error 误差 m'zve%G
90.expected error 预期误差 R53^3"q~
91.population 总体 F| jl=i
92.sampling risk 抽样风险 =Y- .=}jp;
93.non- sampling risk 非抽样风险 \,xa_zeO
94.sampling unit 抽样单位 9.%t9RM^
95.statistical sampling 统计抽样 P$x9Z3d_
96.tolerable error 可容忍误差 9Nw&l@
97.the risk of under reliance 信赖不足风险 PI.Zd1r
98.the risk of over reliance 信赖过度风险 L}
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99.the risk of incorrect rejection 误拒风险 _\8jnpT:
100. the risk of incorrect acceptance 误受风险 [l/!
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101.working trial balance 试算平衡表 sW-0G$,|
102.index and cross-referencing 索引和交叉索引 .07"I7
103.cash receipt 现金收入 ;f~fGsH}e'
104.cash disbursement 现金支出 Ld
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105.bank statement 银行对账单 x2sKj"2?@
106.bank reconciliation 银行存款余额调节表 -=cm7/X
107.balance sheet date 资产负债表日 f
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108.net realizable value 可变现净值 ;X^#$*
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109.storeroom 仓库 hVz] wKP
110.sale invoice 销售发票 hF{gN3v5
111.price list 价目表 UZdGV?o ?
112.positive confirmation request 积极式询证函 5%N[hd1Ql
113.negative confirmation request 消极式询证函 L+S)hgUH
114.purchase requisition 请购单 ,CI-IR2
115.receiving report 验收报告 q_6fr$-Qh
116.gross margin 毛利 2F+"v?n=\
117.manufacturing overhead 制造费用 >$tU @mq
118.material requisition 领料单 wfv\xHG
119.inventory-taking 存货盘点 0
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120.bond certificate 债券 `Se2f0",
121.stock certificate 股票 U)xebU.!S
122.audit report 审计报告 @ x .`z
123.entity 被审计单位 Gy[anDE&
124.addressee of the audit report 审计报告的收件人 c4u/tt.)
125.unqualified opinion 无保留意见 ttdY]+Fj
126.qualified opinion 保留意见 >|z:CX$]
127.disclaimer of opinion 无法表示意见 "
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128.adverse opinion 否定意见 q1q9W@H
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A (1)ABC 作业基础成本计算 .'&pw}F
A (2)absorbed overhead 已吸收制造费用 8Ji`wnkXe
A (3)absorption costing 吸收成本计算 /* qx5$~
A (4)account 账户,报表 w\MWr+4
A (5)accounting postulate 会计假设 oN[}i6^,e
A (6)accounting series release 会计公告文件 /{: XYeX
A (7)accounting valuation 会计计价 Ka6u*:/
A (8)account sale 承销清单 ilde<!?
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 ht*(@MCr<
A (11)accountant 会计师 4BUG\~eI3
A (12)accounting 会计 }LCm_av
A (13)agency cost 代理成本 !qp$Xtf+
A (14)accounting bases 会计基础 9tU"+
A (15)accounting manual 会计手册
h]h"-3
A (16)accounting period 会计期间 nShXY6bA
A (17)accounting policies 会计方针 Arg/ge.y
A (18)accounting rate of return 会计报酬率 U#cG
d\b
A (19)accounting reference date 会计参照日 }A+ncabm
A (20)accounting reference period 会计参照期间 S
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A (21)accrual concept 应计概念 i%!<6K6UT
A (22)accrual expenses 应计费用 *1Bq>h:
A (23)acid test ration 速动比率(酸性测试比率) |,@D<
A (24)acquisition 购置 .SjJG67OyA
A (25)acquisition accounting 收购会计 \#(1IC`as
A (26)activity based accounting 作业基础成本计算 y~\ujp_5w
A (27)adjusting events 调整事项 )2RRa^=&
A (28)administrative expenses 行政管理费 haBmwq(f
A (29)advice note 发货通知 F$DA/ {.D
A (30)amortization 摊销 QK?V^E
A (31)analytical review 分析性检查 iphC\*F
A (32)annual equivalent cost 年度等量成本法 g3c<c S^l
A (33)annual report and accounts 年度报告和报表 BK%.wi
A (34)appraisal cost 检验成本 u {_, S3Aa
A (35)appropriation account 盈余分配账户 d_d&su
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A (36)articles of association 公司章程细则 X+ITW#
A (37)assets 资产 pDZewb&cA
A (38)assets cover 资产保障 W,NqevXo:
A (39)asset value per share 每股资产价值 e)wi}\:q_
A (40)associated company 联营公司 uUg;v/:
A (41)attainable standard 可达标准 8 7(t<3V&
I)V=$r{
A (42)attributable profit 可归属利润 U!o7Nw@z
A (43)audit 审计 F$)l8}
A (44)audit report 审计报告 ~w3u(X$m"
A (45)auditing standards 审计准则 beBG40
A (46)authorized share capital 额定股本
0t?o6e
A (47)available hours 可用小时 *0xL(
A (48)avoidable costs 可避免成本 !h4T3sO
B (49)back-to-back loan 易币贷款 j{OA%G(I
B (50)backflush accounting 倒退成本计算 b'\Q/;oz>
B (51)bad debts 坏帐 ?VNtT/
B (52)bad debts ratio 坏帐比率 sJ|pR=g)!
B (53)bank charges 银行手续费 c 9f
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B (54)bank overdraft 银行透支 LAlwQ^v|
B (55)bank reconciliation 银行存款调节表 `=H*4I-"
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 T4]2R
B (58)basis of apportionment 分摊基础 m;~} }~&vQ
B (59)batch 批量 >^~^#MT
B (60)batch costing 分批成本计算 ?4%H(k5A
B (61)beta factor B(市场)风险因素 a~7D4G
B (62)bill 账单 #+1|O;PB#
B (63)bill of exchange 汇票 _K9`o^g%PJ
B (64)bill of landing 提单 sNDo@u7
B (65)bill of materials 用料预计单 )]j3-#
B (66)bill payable 应付票据 n"htx|v
B (67)bill receivable 应收票据 HpEd$+Mz
B (68)bin card 存货记录卡 6ieul@?*u*
B (69)bonus 红利 -*'
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B (70)book-keeping 薄记 4j=3'Z|
B (71)Boston classification 波士顿分类 D+3?p
B (72)breakeven chart 保本图 MvpJ0Y (
B (73)breakeven point 保本点 @v%Kw e1Q
B (74)breaking-down time 复位时间 @4*:qj?
B (75)budget 预算 Mpojabsh
B (76)budget center 预算中心 /eQAGFG
B (77)budget cost allowance 预算成本折让 !^%3
B (78)budget manual 预算手册 d <}'eBT'
B (79)budget period 预算期间 @}Hu)HO
B (80)budgetary control 预算控制 #gQn3.PX+y
B (81)budgeted capacity 预算生产能力 'nq=xi@RC
B (82)burden 制造费用 Lto*L X
B (83)business center 经营中心 )$:1e)d
B (84)business entity 营业个体 8X,6U_>#a
B (85)business unit 经营单位 $Aw@xC^!
B (86)buy-out management 管理性购买产权 <2U@O`
gC
B (87)by-product 副产品 hN2A%ds*(j
C (88)called-up share capital 催缴股本 Z6zV 9hn
C (89)capacity 生产能力 %Xd*2q4*
C (90)capacity ratios 生产能力比率 `MVqd16Y
C (91)capital 资本 /xk7Z
q
C (92)capital assets pricing model资本资产计价模式
}*6BaB
C (93)capital commitment 承诺资本 GM6,LzH
C (94)capital employed 已运用的资本 F"]P|
C (95)capital expenditure 资本支出 o^@"eG$,
C (96)capital expenditureauthorization 资本支出核准 T'5{p
C (97)capital expenditure control 资本支出控制 *&I>3;~%^}
C (98)capital expenditure proposal资本支出申请 i=EOk}R
C (99)capital funding planning 资本基金筹集计划 Cq2Wpu-u
C (100)capital gain 资本收益 LDjtkD.r
C (101)capital investment appraisal资本投资评估 Q~(Gll;
C (102)capital maintenance 资本保全 w~*@TG
C (103)capital resource planning 资本资源计划 Ocdy;|&
C (104)capital surplus 资本盈余 7'IIB1v.\
C (105)capital turnover 资本周转率 >$ZG=&
C (106)card 记录卡 v1:.t
C (107)cash 现金 V.*TOU{{xh
C (108)cash account 现金账户 (t-hi8"
C (109)cash book 现金账薄 `*8}q!.
C (110)cash cow 金牛产品 /]`@.mZ9:
C (111)cash flow 现金流量 : .x((
FU
C (112)cash discounted 现金贴现 &!8 WRJ
C (113)cash flow budget 现金流量预算 J9mK9{#q
C (114)cash flow statement 现金流量表 ~*iF`T6
C (115)cash ledger 现金分类账 cT'Bp)a
C (116)cash limit 现金限额 (GmBv
C (117)CCA 现时成本会计 \(Sly&gL
C (118)center 中心 C^)Im
r
C (119)changeover time 变更时间 )=~&l={T
C (120)chartered entity 特许经济个体 e"04jd/
C (121)cheque 支票 ]rlZP1".
C (122)cheque register 支票登记薄 aRMlE*yW
C (123)coin analysis 零钱分类 \(\a=
C (124)classification 分类 LE8<JMB
C (125)clock card 工时卡 p1KhI;^
C (126)code 代码 Ljy797{f
C (127)commitment accounting 承诺确认会计 ps{4_V-3 u
C (128)common cost 共同成本 *cb|9elF^
C (129)company limited byguarantee 有限担保责任公司 4eHSAN
"$
C (130)company limited shares 股份有限公司 eS8(HI6{^
C (131)competitive position 竞争能力状况 OXQ*Xpc
C (132)concept 概念
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C (133)conglomerate 跨行业企业 T3{O+aRt
C (134)consistency concept 一致性概念 U?0|2hR~
C (135)consolidated accounts 合并报表 sq'm)g
C (136)consolidation accounting 合并会计 MRLiiIrq,5
C (137)consortium 财团 cI2Ps3~"Q
C (138)contingency plan 应急计划 +_]
Ui| l
C (139)contingent liabilities 或有负债 \L*%?~
C (140)continuous operation 连续生产 3:WqUb\QK
C (141)contra 抵消 f]NLR>$L}
C (142)contract cost 合同成本 N
)Z>]&5
C (143)contract costing 合同成本计算 VIp|U{
C (144)contribution 贡献毛益 gQ\.|'%
C (145)contribution centre 贡献中心 A^OwT
#
C (146)contribution chart 贡献图 |}G"^r
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 O=o}uB-*6
C (148)contribution to salesration 贡献毛益对销售比率 W> pe-
C (149)control 控制 0>|q
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C (150)control account 控制帐户 c-$rB_t+
C (151)control limits 控制限度 <j'K7We/tP
C (152)controllability concept 可控制概念 eQ>Ur2H8n
C (153)controllable cost 可控制成本 ,XT,t[w
C (154)conversion cost 加工成本 f+ r>ur}\)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 CPJ<A,V
C (156)corporate appraisal 公司评估 px;~20$e
C (157)corporate planning 公司计划 <,~OcJG(
C (158)corporate social reporting 公司社会报告 |
1B0
C (159)corporation 股份公司 G+c&e:ip<
C (160)cost 成本 ~}_^$l8#-Q
C (161)cost account 成本帐户 P'<i3#
;7X
C (162)cost accounting 成本会计 I*-\u
C (163)cost accounting manual 成本手册 -gs
I:-Xo
C (164)cost accounts calendar 成本报表的日历时间 ?IGp?R^j"
C (165)cost adjustment 成本调整 ud/!@WG
C (166)cost allocation 成本分配 Lvf<g}?4
C (167)cost apportionment 成本分摊 >6C\T@{lJ
C (168)cost attribution 成本归属 P#A,(Bke3
C (169)cost audit 成本审计 *Dg@fxCQ
C (170)cost behaviour 成本性态 &[d'g0pF
C (171)cost benefit analysis 成本效益分析 M XG>|
C (172)cost center 成本中心 $>/d)o
C (173)cost driver 成本动因