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注会《审计》英语常用词汇 jWHv9XtW
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1.audit 审计
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2.attestation 鉴证 cMxuG'{=.
3.credibility 可信赖程度 f'
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4.audit of financial statements 财务报表审计 Wk1o H
5.agreed-upon procedures 执行商定程序 1?:/8l%V
6.high levels of assurance 高水平保证 #R2wt7vE
7.compilation 编制 tkT:5O6
8.reliability 可靠性 .Jk[thyU
9.relevance 相关性 Z$qLY<aV
10.professional skepticism 职业谨慎 :x"Q[079
11.objectivity 客观性 M7U:UV)
12. professional competence 专业胜任能力 a,<l_#'
13.Senior/CPA-in-charge 项目经理 9H^$cM9C
14.audit engagement letter 业务约定书 X>}-UHKV+
15.recurring audit 连续审计 %K0
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16.the client 委托人 "+SnHpNx
17.change CPA 更换注册会计师 $tKz|H)
18.the existing CPA 现任注册会计师 \0gU)tVZ
19.the successor CPA 后任注册会计师 ^{f^%)X
20.the preceding CPA前任注册会计师 p0c*)_a*
21.issue the audit report 出具审计报告 4%k{vo5i
22.expert 专家 v|DgRPY
23.the board of directors 董事会 -U&k%X
24.knowledge of the entity‘ s business 了解被审计单位情况 pC=kv ve
25.assess material misstatement risks评估重大错报风险 u7Z-kZ
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 62L,/?`B$
27.a general knowledge of —— 初步了解―――的情况 < cNJrer
28.a more knowledge of—— 进一步了解的情况 | ]#PF*
29.the prior year‘s working papers 以前年度工作底稿 4KSZ;fV6/
30.minutes of meeting 会议纪要 [wp(s2=
31.business risks 经营风险 3a|I| NP
32.appropriateness 适当性 l1_hD,4
33.accounting estimate 会计估计 .W;,~.l
34.management representations 管理层声明 ,3+ #?H
35.going concern assumption 持续经营假设 )
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36.audit plan 审计计划 @\ udaZc
37.significant audit areas 重点审计领域 Y52f8qQq
38.error 错误 P_(QG
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39.fraud舞弊 r}?uZ"]=?
40.modified or additional procedures 修改或追加审计程序 mKTE%lsH
41.misappropriation of assets 侵占资产 &k\`!T1
42.transactions without substance 虚假交易 ^l;N;5L
43.unusual pressures 异常压力 5?] Dn k.o
44.the suspected noncompliance 涉嫌存在违法行为 %%uvia=e
45.materialiy 重要性 @Z}TF/Rx4
46.exceed the materiality level 超过重要性水平 TwdY6E3`
47.approach the materiality level 接近重要性水平 Qs\m"yx
48.an acceptably low level 可接受水平 (FVHtZi7
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 E\/J& .
50.misstatements or omissions 错报或漏报 7XM:4whw
51.aggregate 总计 7+'&(^c
52.subsequent events 期后事项 g
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53.adjust the financial statements 调整财务报表 zG^|W8um_
54.perform additional audit procedures 实施追加的审计程序 }0okyGg>q
55.audit risk 审计风险 8'<RPU}M
56.detection risk 检查风险 uT#4"G9A[
57.inappropriate audit opinion 不适当的审计意见 |BA&ixHe~C
58.material misstatement 重大的错报 n{*A<-v
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59.tolerable misstatement 可容忍错报 T<ka4
60.the acceptable level of detection risk 可接受的检查风险 UlNx5l+k
61.assessed level of material misstatement risk 重大错报风险的评估水平 d?6\
62.simall business 小规模企业 8x~'fzf;Sq
63.accounting system 会计系统 WALK@0E
64.test of control 控制测试 bJ!(co6t
65.walk-through test 穿行测试 S UBrFsA
66.communication 沟通 xwhS[d
67.flow chart 流程图 +,q#'wSQG
68.reperformance of internal control 重新执行 5K#<VU*:
69.audit evidence 审计证据 tO}Y=kZa{
70.substantive procedures 实质性程序 ?B{,%2+
71.assertions 认定 Y@ l>4q")
72.esistence 存在 s=8$h:^9>
73.occurrence 发生 [wkSY>Gu
74.completeness 完整性 j=kz^o~mH
75.rights and obligations 权利和义务 +*`>7m<^
76.valuation and allocation 计价和分摊 #&sw%CD
77.cutoff 截止 P[K42mm
78.accuracy 准确性 ?910ki_
79.classification 分类 -n"7G%$M
80.inspection 检查 8+mu'RZ X
81.supervision of counting 监盘 p!/ *(TT
82.observation 观察
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83.confirmation 函证 {36QZV*P
84.computation 计算 ],|;
85.analytical procedures 分析程序 &=[N{N?(
86.vouch 核对 0c
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87.trace 追查 c~)H" n
88.audit sampling 审计抽样 M<K}H8?
89.error 误差 dUc?>#TU
90.expected error 预期误差 WR zIK09@
91.population 总体 |'QgL0?
92.sampling risk 抽样风险 tSX,*cz
93.non- sampling risk 非抽样风险 R+<M"LriR&
94.sampling unit 抽样单位 m?y'Y`
95.statistical sampling 统计抽样 h[& \OD,P
96.tolerable error 可容忍误差 82P#C4c
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97.the risk of under reliance 信赖不足风险 9jJ:T$}
98.the risk of over reliance 信赖过度风险 i*61i0
99.the risk of incorrect rejection 误拒风险 ;mauA#vd
100. the risk of incorrect acceptance 误受风险 7Um3myXU
101.working trial balance 试算平衡表 NOQSL T=
102.index and cross-referencing 索引和交叉索引 ]L;X Aj?
103.cash receipt 现金收入 #XeEpdE
104.cash disbursement 现金支出 _zG[b/:p
105.bank statement 银行对账单 \Lz4ZZjSY
106.bank reconciliation 银行存款余额调节表 |IZFWZd
107.balance sheet date 资产负债表日 rrrn8b6
108.net realizable value 可变现净值 AiUK#I
109.storeroom 仓库 mNQ*YCq.
110.sale invoice 销售发票 'fka?lL
111.price list 价目表 h,x'-]q
112.positive confirmation request 积极式询证函 JQ<9~J
113.negative confirmation request 消极式询证函 &\5%C\0Z<
114.purchase requisition 请购单 `{+aJ0<S
115.receiving report 验收报告 fctVJ{?
116.gross margin 毛利 IJ2>\bW_p
117.manufacturing overhead 制造费用 #vPf$y6jCI
118.material requisition 领料单 v"V?
119.inventory-taking 存货盘点 </li<
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120.bond certificate 债券 (;2]`D [x
121.stock certificate 股票 0#!Z1:Y
122.audit report 审计报告 yL"pzD`[H
123.entity 被审计单位 G]E-2 _t7
124.addressee of the audit report 审计报告的收件人 nD!5I@D
125.unqualified opinion 无保留意见 Lb0B m R%0
126.qualified opinion 保留意见 9._Osbp3P
127.disclaimer of opinion 无法表示意见 lQt* LWd[
128.adverse opinion 否定意见 deqL
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A (1)ABC 作业基础成本计算 Y/`*t(/5
A (2)absorbed overhead 已吸收制造费用 R zn%!d^$>
A (3)absorption costing 吸收成本计算 vFH1hm
A (4)account 账户,报表 QmY1Bn?s
A (5)accounting postulate 会计假设 cE7IHQ
A (6)accounting series release 会计公告文件 7rjS.
A (7)accounting valuation 会计计价 JAS!eF
A (8)account sale 承销清单 0ChdFf7
A (9)accountability concept 经营责任概念 5tcJTz
A (10)accountancy 会计职业 i1-wzI
A (11)accountant 会计师 r1AG1Y
A (12)accounting 会计 (a@}J.lL
A (13)agency cost 代理成本 _-nIy*', =
A (14)accounting bases 会计基础 hC2_Yr>N%
A (15)accounting manual 会计手册 O;SD90
A (16)accounting period 会计期间 V38v2LI
A (17)accounting policies 会计方针 DtOL=m]s
A (18)accounting rate of return 会计报酬率 [|dQZ
A (19)accounting reference date 会计参照日 B$&&'i%
A (20)accounting reference period 会计参照期间 Qh!h "]
A (21)accrual concept 应计概念 H<C+rAIb
A (22)accrual expenses 应计费用 PP!}w
A (23)acid test ration 速动比率(酸性测试比率) >o8N@`@VK-
A (24)acquisition 购置 #_4JTGJ
A (25)acquisition accounting 收购会计 yUlYf#`H
A (26)activity based accounting 作业基础成本计算 .>+jtp}
A (27)adjusting events 调整事项 x
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A (28)administrative expenses 行政管理费 =J827c{.
A (29)advice note 发货通知 O>Ao#_*hOb
A (30)amortization 摊销 XZ1WY(
A (31)analytical review 分析性检查 )d"s6i
A (32)annual equivalent cost 年度等量成本法 XE.Y?{,R$
A (33)annual report and accounts 年度报告和报表 "bk'#?9
A (34)appraisal cost 检验成本 pb=yQ}.
A (35)appropriation account 盈余分配账户 YMIX|bj6Y
A (36)articles of association 公司章程细则 :P:
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A (37)assets 资产 ^laf!kIP
A (38)assets cover 资产保障 -A;4""
A (39)asset value per share 每股资产价值 N
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A (40)associated company 联营公司 EP}NT)z,{
A (41)attainable standard 可达标准 Y|y X]\,
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A (42)attributable profit 可归属利润 M,/{ 53
A (43)audit 审计 iVqa0Gl+}
A (44)audit report 审计报告 Yn1CU
A (45)auditing standards 审计准则 23JuuV.
A (46)authorized share capital 额定股本 ZX03FJL7u
A (47)available hours 可用小时 &s<'fSI
A (48)avoidable costs 可避免成本 nN[gAM (
B (49)back-to-back loan 易币贷款 ;OY*`(Id
B (50)backflush accounting 倒退成本计算 )kuw&SH,
B (51)bad debts 坏帐 X/
-u$c
B (52)bad debts ratio 坏帐比率 BuIly&qbm<
B (53)bank charges 银行手续费 Fmux#}Z
B (54)bank overdraft 银行透支 PXJ`<X
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B (55)bank reconciliation 银行存款调节表 T!pjv8y@R
B (56)bank statement 银行对账单 Ceco^Mw
B (57)bankruptcy 破产 _M9-n
B (58)basis of apportionment 分摊基础 l1wYN,rv
B (59)batch 批量 Ss
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B (60)batch costing 分批成本计算 KMZEUmY1R1
B (61)beta factor B(市场)风险因素 Q^z&;%q1
B (62)bill 账单 ~lB:xVzn
B (63)bill of exchange 汇票 268H!'!\
B (64)bill of landing 提单 Ij}k>qO/2
B (65)bill of materials 用料预计单 ';OZP2
B (66)bill payable 应付票据 k| Ye[GM*
B (67)bill receivable 应收票据 !
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B (68)bin card 存货记录卡 E2a00i/9Y
B (69)bonus 红利 D?<R5zp
B (70)book-keeping 薄记 Lr}>Md
B (71)Boston classification 波士顿分类 b+3QqbJ[F
B (72)breakeven chart 保本图 p.J+~s4G
B (73)breakeven point 保本点 -)2sR>`A%
B (74)breaking-down time 复位时间 #}U*gVYe
B (75)budget 预算
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B (76)budget center 预算中心 BO3%p
B (77)budget cost allowance 预算成本折让 N&'05uWY}
B (78)budget manual 预算手册 f}U@e0Lsb
B (79)budget period 预算期间 I:9jn"
B (80)budgetary control 预算控制 A/+bwCDP
B (81)budgeted capacity 预算生产能力 @5y ~A}Vd
B (82)burden 制造费用 G,6Zy-Y9
B (83)business center 经营中心 JSOgq/\
B (84)business entity 营业个体 ;zc,vs
B (85)business unit 经营单位 dDoKmuY>5
B (86)buy-out management 管理性购买产权 Hjtn*^fo^
B (87)by-product 副产品 (@y te
C (88)called-up share capital 催缴股本
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C (89)capacity 生产能力 aur4Ky> :
C (90)capacity ratios 生产能力比率 9V5d=^
C (91)capital 资本 hRWRXC9
C (92)capital assets pricing model资本资产计价模式 $7bl,~Z
C (93)capital commitment 承诺资本 2|C(|fD4
C (94)capital employed 已运用的资本 j(S
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C (95)capital expenditure 资本支出 \L@DDK|"`6
C (96)capital expenditureauthorization 资本支出核准 RN"O/b}qQ
C (97)capital expenditure control 资本支出控制 4
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C (98)capital expenditure proposal资本支出申请 y Ddi+
C (99)capital funding planning 资本基金筹集计划 E")g1xGaK
C (100)capital gain 资本收益 C0bOPn
C (101)capital investment appraisal资本投资评估 "\l O1D
C (102)capital maintenance 资本保全 *He%%pk
C (103)capital resource planning 资本资源计划 %Qc5_of
C (104)capital surplus 资本盈余 ?U;KwS]%
C (105)capital turnover 资本周转率 (T]<
C (106)card 记录卡 ]J%p&y+6
C (107)cash 现金 2/]74d8
C (108)cash account 现金账户 &/7D4!N]
C (109)cash book 现金账薄 }&h*bim
C (110)cash cow 金牛产品 5sc`L
C (111)cash flow 现金流量 ].C
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C (112)cash discounted 现金贴现 ;}
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C (113)cash flow budget 现金流量预算 Ct)l0J\XH
C (114)cash flow statement 现金流量表 `0qBuE_^h
C (115)cash ledger 现金分类账 XA*sBf
C (116)cash limit 现金限额 X>`5YdT~+
C (117)CCA 现时成本会计 ;F:~HrxT}
C (118)center 中心 :jc
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C (119)changeover time 变更时间 aN/0'V|&ym
C (120)chartered entity 特许经济个体 g;Lk 'Ky6
C (121)cheque 支票 g[d.lJ=Q-N
C (122)cheque register 支票登记薄 ]U8VU
C (123)coin analysis 零钱分类 U0Y;*_>4
C (124)classification 分类 =h<LlI^v
C (125)clock card 工时卡 v,] &[`
C (126)code 代码 lW!}OzE(m
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 3bGJ?hpp
C (129)company limited byguarantee 有限担保责任公司 GkT:7`
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C (130)company limited shares 股份有限公司 y
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C (131)competitive position 竞争能力状况 ]^j'2nJv0
C (132)concept 概念 HZHzjrx
C (133)conglomerate 跨行业企业 APC,p,"
C (134)consistency concept 一致性概念 E(;V.=I
C (135)consolidated accounts 合并报表 bJz}\[z
C (136)consolidation accounting 合并会计 q*^F"D:?k
C (137)consortium 财团 fW,,@2P
C (138)contingency plan 应急计划 7%E]E,f/#
C (139)contingent liabilities 或有负债 Q--VZqn
C (140)continuous operation 连续生产 R6N+c\W
C (141)contra 抵消 2'38(wXn#
C (142)contract cost 合同成本 :RH0.5)
C (143)contract costing 合同成本计算 z`^DQ8+\j
C (144)contribution 贡献毛益 },d`<^~
C (145)contribution centre 贡献中心 l^ @!,Z
C (146)contribution chart 贡献图 )tRqt9Th*
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 c:R`]4o
C (148)contribution to salesration 贡献毛益对销售比率 uP:Y[$O
C (149)control 控制 (61_=,jv\h
C (150)control account 控制帐户 7I,/uv?
C (151)control limits 控制限度 TaZw_
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C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 ~_z"So'|F_
C (154)conversion cost 加工成本 G9/5KW}-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 q Z,7q
C (156)corporate appraisal 公司评估 JMUk=p<\
C (157)corporate planning 公司计划 AV%?8-
C (158)corporate social reporting 公司社会报告 sUfYEVjr
C (159)corporation 股份公司
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C (160)cost 成本 {x+"Ru~7,
C (161)cost account 成本帐户 z g@,s"`>
C (162)cost accounting 成本会计 l O)0p2
C (163)cost accounting manual 成本手册 {G+pI2^
C (164)cost accounts calendar 成本报表的日历时间 T\G2B*fGd
C (165)cost adjustment 成本调整 b&y"[1`
C (166)cost allocation 成本分配 fcuU,A
C (167)cost apportionment 成本分摊 ^st.bzg+[
C (168)cost attribution 成本归属 LxM.z1
C (169)cost audit 成本审计 yN0!uzdW*
C (170)cost behaviour 成本性态 hU}!:6G%[P
C (171)cost benefit analysis 成本效益分析 ;Jn"^zT
C (172)cost center 成本中心 ",b3C.
C (173)cost driver 成本动因