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注会《审计》英语常用词汇 Z]
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1.audit 审计 9Q=g]int u
2.attestation 鉴证 GW'=/
z7
3.credibility 可信赖程度 FU!U{qDI
4.audit of financial statements 财务报表审计 m#,
F%s
5.agreed-upon procedures 执行商定程序 /r@P\_
6.high levels of assurance 高水平保证 R8EDJ2u#
7.compilation 编制 @SPmb o
8.reliability 可靠性 d|on
y
9.relevance 相关性 I OF~V)8k=
10.professional skepticism 职业谨慎 *Dh.'bB!
11.objectivity 客观性 5yp~PhHf
12. professional competence 专业胜任能力 IK{0Y#c
13.Senior/CPA-in-charge 项目经理 6BW-
AZc
14.audit engagement letter 业务约定书 R- `{W:S
15.recurring audit 连续审计 cgYMo{R3
16.the client 委托人 0VoC|,$U
17.change CPA 更换注册会计师 j='Ne5X1
18.the existing CPA 现任注册会计师 \_@u"+,$W
19.the successor CPA 后任注册会计师 {0QD-b o
20.the preceding CPA前任注册会计师 <WaiJy?
21.issue the audit report 出具审计报告 jR@-h"2*A
22.expert 专家 1}S_CR4XBs
23.the board of directors 董事会 4}580mBc
24.knowledge of the entity‘ s business 了解被审计单位情况 }
y|%wym
25.assess material misstatement risks评估重大错报风险 (n"M)
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 ~SM2W%
27.a general knowledge of —— 初步了解―――的情况 (4ow0}1
28.a more knowledge of—— 进一步了解的情况 TW3:Y\ p
29.the prior year‘s working papers 以前年度工作底稿 "4g1I<
30.minutes of meeting 会议纪要 =eac,]31
31.business risks 经营风险 H=X>o.iVqi
32.appropriateness 适当性 v8*ZwF
33.accounting estimate 会计估计 kGc)Un?'{U
34.management representations 管理层声明 Zu%_kpW
35.going concern assumption 持续经营假设 5F^,7A4I0
36.audit plan 审计计划 54uTu2
37.significant audit areas 重点审计领域
2: pq|eiF
38.error 错误 >z^T~@m7l
39.fraud舞弊 \`>Y
40.modified or additional procedures 修改或追加审计程序 !}1n?~]`
41.misappropriation of assets 侵占资产 ]Wd{4(b
42.transactions without substance 虚假交易 nkhM1y
43.unusual pressures 异常压力 /unOZVr(
44.the suspected noncompliance 涉嫌存在违法行为 %Pa-fee
45.materialiy 重要性 G#dpSNV3|
46.exceed the materiality level 超过重要性水平 3J'a
47.approach the materiality level 接近重要性水平 4i~;Ql
48.an acceptably low level 可接受水平 d_5h6Cz4
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 TlBLG.-^
50.misstatements or omissions 错报或漏报 e1<28g
51.aggregate 总计 iZSjT"l^
52.subsequent events 期后事项 KL5rF,DME
53.adjust the financial statements 调整财务报表 r`<evwIe
54.perform additional audit procedures 实施追加的审计程序 y]?$zbB
55.audit risk 审计风险 JH)&Ca>S
56.detection risk 检查风险 5V?1/
57.inappropriate audit opinion 不适当的审计意见 ew`R=<mZ,7
58.material misstatement 重大的错报 @~63%6r#4M
59.tolerable misstatement 可容忍错报 <5$= T
a
60.the acceptable level of detection risk 可接受的检查风险 ?erDP8
61.assessed level of material misstatement risk 重大错报风险的评估水平 )@K|Co
62.simall business 小规模企业 (Nik(Oyj"
63.accounting system 会计系统 cz T@ txF
64.test of control 控制测试 ^<% w'*gR
65.walk-through test 穿行测试 PA5g]Tz
66.communication 沟通 (4g;-*N
67.flow chart 流程图 #=O0-si]P
68.reperformance of internal control 重新执行 |LNXu
69.audit evidence 审计证据 V 9<[v?.\
70.substantive procedures 实质性程序 ~NTpMF
71.assertions 认定 J25>t^
72.esistence 存在 P@5^`b|
73.occurrence 发生 uO^{+=;A=
74.completeness 完整性 H/, tE0ZV
75.rights and obligations 权利和义务 fmSw%r|pT
76.valuation and allocation 计价和分摊 hM8G"b
77.cutoff 截止 xxV{1, H2
78.accuracy 准确性 Q'|cOQX
79.classification 分类 |f>y"T+1
80.inspection 检查 L7jz^g^
81.supervision of counting 监盘 5 ;|9bWH
82.observation 观察 V_
]4UE
83.confirmation 函证 "M:arP5f
84.computation 计算 vuAAaKz
85.analytical procedures 分析程序 CZa9hsM
86.vouch 核对 k~vmHb
87.trace 追查 hCo&SRC/5
88.audit sampling 审计抽样 9J%>2AA
89.error 误差 R]V`t^1
90.expected error 预期误差 "QlCcH`g
91.population 总体 /kJ*WA?J
92.sampling risk 抽样风险 )Z;Y,g
93.non- sampling risk 非抽样风险 2i>xJMW
94.sampling unit 抽样单位 ;^*^
:L
95.statistical sampling 统计抽样 6*LU+U=`
96.tolerable error 可容忍误差 Ha/\&Z(
97.the risk of under reliance 信赖不足风险 @Td[
rHl
98.the risk of over reliance 信赖过度风险 }6S4yepl
99.the risk of incorrect rejection 误拒风险 *U8#'Uan
100. the risk of incorrect acceptance 误受风险 L,
D!T&B
101.working trial balance 试算平衡表 h:GOcLYM@X
102.index and cross-referencing 索引和交叉索引 8:A<PV!+
103.cash receipt 现金收入 FSBCk
104.cash disbursement 现金支出 k|lxJ^V#
105.bank statement 银行对账单 #mM&CscE
106.bank reconciliation 银行存款余额调节表 /f6]XP\'`+
107.balance sheet date 资产负债表日 m9q%l_
108.net realizable value 可变现净值 Xoik%T-
109.storeroom 仓库 sZbzY^P
110.sale invoice 销售发票 H?~u%b@
111.price list 价目表
Y7jD:P
112.positive confirmation request 积极式询证函 siG?Sd_2
113.negative confirmation request 消极式询证函 ke4q$pD
114.purchase requisition 请购单 NV91{o(-7
115.receiving report 验收报告 E8j9@BHU[r
116.gross margin 毛利 ^y3\e
117.manufacturing overhead 制造费用 cj8r-Vu/N
118.material requisition 领料单 D!<$uAT
119.inventory-taking 存货盘点 1uH\Bn]p?
120.bond certificate 债券 zHU#Jjc_b
121.stock certificate 股票 +
zrwz\
122.audit report 审计报告 Sx ~_p3_5U
123.entity 被审计单位 C=m Y
124.addressee of the audit report 审计报告的收件人 @t2 Q5c
125.unqualified opinion 无保留意见 000$ZsW?
126.qualified opinion 保留意见 wYxizNv,
127.disclaimer of opinion 无法表示意见 JZY=2q&
128.adverse opinion 否定意见 -'0AV,{Z
njX:[_&
A (1)ABC 作业基础成本计算 GS$k
A (2)absorbed overhead 已吸收制造费用 c,-
x}
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A (3)absorption costing 吸收成本计算 N Hh
A (4)account 账户,报表 U-?
^B*<
A (5)accounting postulate 会计假设 .{;!bw
A (6)accounting series release 会计公告文件 Nb8<8O
^
A (7)accounting valuation 会计计价 (gf\VYM-7
A (8)account sale 承销清单 Pz)QOrrG~
A (9)accountability concept 经营责任概念 mQvKre
o~
A (10)accountancy 会计职业 \}Wkj~IX
A (11)accountant 会计师 $ i&$ZdX
A (12)accounting 会计 X @Bpjg
A (13)agency cost 代理成本 \|pAn
A (14)accounting bases 会计基础 6f>l~$
A (15)accounting manual 会计手册 KALg6DZe:
A (16)accounting period 会计期间 rzmk-V
A (17)accounting policies 会计方针 0>;#vEF*1
A (18)accounting rate of return 会计报酬率 ^kD?0Fm
A (19)accounting reference date 会计参照日 1h#k&r#*3
A (20)accounting reference period 会计参照期间 B5cyX*! ?
A (21)accrual concept 应计概念 |)4$\<d
A (22)accrual expenses 应计费用 8k1r|s@d
A (23)acid test ration 速动比率(酸性测试比率) "^=[*i
A (24)acquisition 购置 A{J 1 n
A (25)acquisition accounting 收购会计 bsP;
A (26)activity based accounting 作业基础成本计算 F^NR qE
A (27)adjusting events 调整事项 =qtoDe
A (28)administrative expenses 行政管理费 ~fF}
A (29)advice note 发货通知 z-gwNE{
A (30)amortization 摊销 Y z,!#ob$
A (31)analytical review 分析性检查 cMWO_$
A (32)annual equivalent cost 年度等量成本法 t(Zs
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A (33)annual report and accounts 年度报告和报表 }
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A (34)appraisal cost 检验成本 } E#+7a
A (35)appropriation account 盈余分配账户 {^kG<v.vV
A (36)articles of association 公司章程细则 cGc|n3(
A (37)assets 资产 lp}WB d+
A (38)assets cover 资产保障 @NNLzqqY
A (39)asset value per share 每股资产价值 7
h1"8#X
A (40)associated company 联营公司 i@CMPz-h&
A (41)attainable standard 可达标准 <ut DZ#k
4ufLP DH
A (42)attributable profit 可归属利润 9sCk\`n
A (43)audit 审计 #VV.[N
A (44)audit report 审计报告 Wh Zaq
A (45)auditing standards 审计准则 c9uT`h
A (46)authorized share capital 额定股本 yUW&Wgc=:
A (47)available hours 可用小时 JZ%F
A (48)avoidable costs 可避免成本 BR^J y<^F'
B (49)back-to-back loan 易币贷款 W|#ev*'F
B (50)backflush accounting 倒退成本计算
KY`96~z
B (51)bad debts 坏帐 '^l^gW/|\
B (52)bad debts ratio 坏帐比率 0#[f2X62B
B (53)bank charges 银行手续费 Kyp0SZp[
B (54)bank overdraft 银行透支 l>UUaf|
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B (55)bank reconciliation 银行存款调节表 e^NEj1
B (56)bank statement 银行对账单 eM+;x\jo?
B (57)bankruptcy 破产 Hm
VTfH'
B (58)basis of apportionment 分摊基础 ~snF20
B (59)batch 批量 gww^?j#
B (60)batch costing 分批成本计算 b!X"2'
B (61)beta factor B(市场)风险因素 K)`:v|d
B (62)bill 账单 !1'-'Q@f
B (63)bill of exchange 汇票 qysa!B
B (64)bill of landing 提单 Dum`o^l#
B (65)bill of materials 用料预计单 p,iCM?[|
B (66)bill payable 应付票据 vif8
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B (67)bill receivable 应收票据 kr(<Y|
B (68)bin card 存货记录卡 ix9HSa{d
B (69)bonus 红利 %i-lx`U
B (70)book-keeping 薄记 "Wk{ 4gS7l
B (71)Boston classification 波士顿分类 f4k5R
B (72)breakeven chart 保本图 bkwa{
V
B (73)breakeven point 保本点 Ydh<T F4!
B (74)breaking-down time 复位时间 WYC1rfd=
B (75)budget 预算 R==cz^#
B (76)budget center 预算中心 e
?| URW
B (77)budget cost allowance 预算成本折让 2d2@ J{
B (78)budget manual 预算手册 48CI8[T
B (79)budget period 预算期间 Z SRRlkU
B (80)budgetary control 预算控制 %L
j0
B (81)budgeted capacity 预算生产能力
`cP'~OT
B (82)burden 制造费用 C5+`<
B (83)business center 经营中心 nF<y7XkO
B (84)business entity 营业个体 % R|"Afa=
B (85)business unit 经营单位 hOB\n!
B (86)buy-out management 管理性购买产权 \$'m^tVU
B (87)by-product 副产品 #<wpSs
C (88)called-up share capital 催缴股本 |jk-@ Z*
C (89)capacity 生产能力 N<06sRg#
C (90)capacity ratios 生产能力比率 '}Wu3X
C (91)capital 资本 P-+M,>vNy[
C (92)capital assets pricing model资本资产计价模式 WY"Y)S
C (93)capital commitment 承诺资本 Fi'M"^:r{
C (94)capital employed 已运用的资本 M%&A.j[
C (95)capital expenditure 资本支出 +`*qlP;
C (96)capital expenditureauthorization 资本支出核准 4Oy.,MDQP
C (97)capital expenditure control 资本支出控制 RM&H!E<#
C (98)capital expenditure proposal资本支出申请 {jhmp\PN
C (99)capital funding planning 资本基金筹集计划 )Ig+uDGk
C (100)capital gain 资本收益 #*$_S@
C (101)capital investment appraisal资本投资评估 y~ _za(k
C (102)capital maintenance 资本保全 %i$M/C" (
C (103)capital resource planning 资本资源计划 TF=k(@9J?
C (104)capital surplus 资本盈余 #Pu
@Wx
C (105)capital turnover 资本周转率 ])V2}gH
C (106)card 记录卡 i_=?eUq%q/
C (107)cash 现金 hza> jR
C (108)cash account 现金账户 KQ4kZN
C (109)cash book 现金账薄 xHJ8?bD p
C (110)cash cow 金牛产品 EmX>T>~#D
C (111)cash flow 现金流量 ({%oi h
C (112)cash discounted 现金贴现 +UK%t>E8
C (113)cash flow budget 现金流量预算 2(m85/Hr\;
C (114)cash flow statement 现金流量表 *N-;V|{
C (115)cash ledger 现金分类账 ~=:2~$gsn
C (116)cash limit 现金限额 U{uPt*GUd/
C (117)CCA 现时成本会计 !/Iq{2LX
C (118)center 中心 DS:>/m>)
C (119)changeover time 变更时间 k0|`y U
C (120)chartered entity 特许经济个体 ItI0x
C (121)cheque 支票 Zc'|!pT _
C (122)cheque register 支票登记薄 VG_uxKY
C (123)coin analysis 零钱分类 -)1-~7
r
C (124)classification 分类 <<=e9Lh
C (125)clock card 工时卡 zoZ<)x=;
C (126)code 代码 v7i^O`{eD?
C (127)commitment accounting 承诺确认会计 TGU:(J'^
C (128)common cost 共同成本 ZV'$k\
C (129)company limited byguarantee 有限担保责任公司 /&PKCtm&~
C (130)company limited shares 股份有限公司 3CR@'
qG-
C (131)competitive position 竞争能力状况 /?KtXV>]
C (132)concept 概念 pOC% oj
C (133)conglomerate 跨行业企业 h+,'B&=|_
C (134)consistency concept 一致性概念 ]} 61v
V
C (135)consolidated accounts 合并报表 pheE^jUr
C (136)consolidation accounting 合并会计 F9(._ow[
C (137)consortium 财团 Q
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C (138)contingency plan 应急计划 Y^52~[w~
C (139)contingent liabilities 或有负债 ZgV~W#t
C (140)continuous operation 连续生产 'lJEHz\
C (141)contra 抵消 v*E(/}<v
C (142)contract cost 合同成本 o
:2Q2+d
C (143)contract costing 合同成本计算 I2f?xJ2/Z
C (144)contribution 贡献毛益 lVPOYl%
C (145)contribution centre 贡献中心 XJqTmj3
C (146)contribution chart 贡献图 g;pR^D'M5C
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !^m%O0DT
C (148)contribution to salesration 贡献毛益对销售比率 'E4AV58.
C (149)control 控制 T~BA)![
C (150)control account 控制帐户 Ve{n<{P
C (151)control limits 控制限度 ^Ye\u1n4
C (152)controllability concept 可控制概念 l)4O . *
C (153)controllable cost 可控制成本 ^+ZgWS^%
C (154)conversion cost 加工成本 [r)eP({
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f-;$0mTQ
C (156)corporate appraisal 公司评估 I>PZYh'.T
C (157)corporate planning 公司计划 2{bhA5L
C (158)corporate social reporting 公司社会报告 -fE.<)m=!
C (159)corporation 股份公司 H
BH$
C (160)cost 成本 9lf*O0Z&n
C (161)cost account 成本帐户 &FSmqE;@
^
C (162)cost accounting 成本会计 .XXW
|{
C (163)cost accounting manual 成本手册 xJ{_qP
C (164)cost accounts calendar 成本报表的日历时间 XZ`:wmc|
C (165)cost adjustment 成本调整 ^/HW$8wEi
C (166)cost allocation 成本分配 =;0wFwSz
C (167)cost apportionment 成本分摊 ohUdGO[/
C (168)cost attribution 成本归属 {_?rh,9q
C (169)cost audit 成本审计 _AFQ >j
C (170)cost behaviour 成本性态 jMM$ d,7B
C (171)cost benefit analysis 成本效益分析 hoa7
C (172)cost center 成本中心 Tc6:UF
C (173)cost driver 成本动因