uXq?Z@af|f
hnZI{2XzBE
注会《审计》英语常用词汇 !iUdej^tx
7iu?Q
zrk/}b0j
1.audit 审计 qd{o64;|
2.attestation 鉴证 @+~=h{jv<
3.credibility 可信赖程度 >SpXB:wx
4.audit of financial statements 财务报表审计 dVc;Tt
5.agreed-upon procedures 执行商定程序 zOYkkQE3mJ
6.high levels of assurance 高水平保证 #@H{Ypn`
7.compilation 编制 EquNg@25W
8.reliability 可靠性 UXD?gK1
9.relevance 相关性 u_.V]Rjc
10.professional skepticism 职业谨慎 fHvQ 9*T
11.objectivity 客观性 !VpZo*+
12. professional competence 专业胜任能力 Y M{Q)115
13.Senior/CPA-in-charge 项目经理 ^ L'8:
14.audit engagement letter 业务约定书 ;OQ-T+(T
15.recurring audit 连续审计 )|,-l^lC
16.the client 委托人
Y<TlvB)w
17.change CPA 更换注册会计师 heoOOP(#
18.the existing CPA 现任注册会计师 }<7Dyn
,
19.the successor CPA 后任注册会计师 EceZ1b
20.the preceding CPA前任注册会计师 ?2[=llS4
21.issue the audit report 出具审计报告 :Q
2\3
22.expert 专家 *E:w377<}
23.the board of directors 董事会 Y<3s_
24.knowledge of the entity‘ s business 了解被审计单位情况
L]B]~Tw
25.assess material misstatement risks评估重大错报风险 -cyJjLL*
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 %8/Gs
u;
27.a general knowledge of —— 初步了解―――的情况 St,IWOmq"
28.a more knowledge of—— 进一步了解的情况 bL_s[-7
29.the prior year‘s working papers 以前年度工作底稿 <y'B
!d#
30.minutes of meeting 会议纪要 toPA@V
31.business risks 经营风险 nQK@Uy5Yr
32.appropriateness 适当性 2T5@~^:7u
33.accounting estimate 会计估计 Lv,~M f1|
34.management representations 管理层声明 J9ovy>G
35.going concern assumption 持续经营假设 qTC`[l
36.audit plan 审计计划 G+4a%?JH
37.significant audit areas 重点审计领域 yGgHd=?
38.error 错误 ar+mj=m
39.fraud舞弊 p`gg
40.modified or additional procedures 修改或追加审计程序 OQ#gQ6;?0
41.misappropriation of assets 侵占资产 ~c
;7me.
42.transactions without substance 虚假交易 ^i&Qr+v
43.unusual pressures 异常压力 !Y=s_)X
44.the suspected noncompliance 涉嫌存在违法行为 q9pBS1Ej
45.materialiy 重要性 I5'^tBf[{
46.exceed the materiality level 超过重要性水平 :d/Z&LXD
47.approach the materiality level 接近重要性水平 ;1S{xd*^N
48.an acceptably low level 可接受水平 L6BHh_*E
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 "V~U{(Z
50.misstatements or omissions 错报或漏报 tnqW!F~
51.aggregate 总计 }@@1N3nnxV
52.subsequent events 期后事项 X ~4^$x
53.adjust the financial statements 调整财务报表 C JiMg'K
54.perform additional audit procedures 实施追加的审计程序 Wr`=P,
55.audit risk 审计风险 X X{:$f+
56.detection risk 检查风险 L3Ry#uw
57.inappropriate audit opinion 不适当的审计意见 Bd
UhFN*
58.material misstatement 重大的错报 ;knSn$
59.tolerable misstatement 可容忍错报 aO
"JT
60.the acceptable level of detection risk 可接受的检查风险 ec1snMY
61.assessed level of material misstatement risk 重大错报风险的评估水平 HT
A-L>Cee
62.simall business 小规模企业 @l"GfDfL9
63.accounting system 会计系统 [HF)d#A
64.test of control 控制测试 la)f\Nk
65.walk-through test 穿行测试 PNT.9 *d
66.communication 沟通 @`}'P115@
67.flow chart 流程图 <WaiJy?
68.reperformance of internal control 重新执行 jR@-h"2*A
69.audit evidence 审计证据 #.9Xkn9S
70.substantive procedures 实质性程序 f:7Y
71.assertions 认定 )t&|oQ3sVG
72.esistence 存在 9<7Q {
73.occurrence 发生 j])iyn~-Ke
74.completeness 完整性 Y+/ofk"
75.rights and obligations 权利和义务 \Zoo9Wy
76.valuation and allocation 计价和分摊 +hjc~|RK
77.cutoff 截止 Uj k``;
78.accuracy 准确性 <
py~(q
79.classification 分类 q>Px
80.inspection 检查 4
CX*,7LZ
81.supervision of counting 监盘 ,)]ZD H
82.observation 观察 b4%IyJr
83.confirmation 函证 l*'8B)vN2
84.computation 计算 [n74&EH
85.analytical procedures 分析程序 <@*mFq0 ,
86.vouch 核对 }'H Da M
87.trace 追查 7UQD02
88.audit sampling 审计抽样 Crpkq/ M
89.error 误差 L@a-"(TN+
90.expected error 预期误差 `R:<(:
91.population 总体 qh.c#t
92.sampling risk 抽样风险 3M1(an\nW
93.non- sampling risk 非抽样风险 GrM~%ng
94.sampling unit 抽样单位 KL5rF,DME
95.statistical sampling 统计抽样 }=f}@JlFB
96.tolerable error 可容忍误差 Q&QR{?PMD
97.the risk of under reliance 信赖不足风险 <wE2ly&x
98.the risk of over reliance 信赖过度风险 U#F(#3/
99.the risk of incorrect rejection 误拒风险 zv0RrF^
100. the risk of incorrect acceptance 误受风险 <NJ7mR}
101.working trial balance 试算平衡表 w-\fCp )
102.index and cross-referencing 索引和交叉索引 -\NB*|9m|
103.cash receipt 现金收入 ._FgQ``PL
104.cash disbursement 现金支出 i"e)LJz
105.bank statement 银行对账单 `J-"S<c?_
106.bank reconciliation 银行存款余额调节表 ]/$tt@h
107.balance sheet date 资产负债表日 B;K{Vo:C
108.net realizable value 可变现净值 l^Lg"m2
109.storeroom 仓库 7#g C(&\A
110.sale invoice 销售发票 aD&10b9`
111.price list 价目表 (nE$};c<b2
112.positive confirmation request 积极式询证函 DV%tby
113.negative confirmation request 消极式询证函 X&p-Ge1>z
114.purchase requisition 请购单
RMi
2Ip
115.receiving report 验收报告 \C<rg|
116.gross margin 毛利 qQ1m5_OD`z
117.manufacturing overhead 制造费用 +=}%
7o
118.material requisition 领料单 O'wN4qb=F
119.inventory-taking 存货盘点 -%t0'cKn,
120.bond certificate 债券 M1ayAXO
121.stock certificate 股票 {M%"z,GL7J
122.audit report 审计报告 cnIy*!cJs
123.entity 被审计单位 5#d(_
124.addressee of the audit report 审计报告的收件人 Gf%o|kX]
125.unqualified opinion 无保留意见 sztnRX_
126.qualified opinion 保留意见 lO9>?y8.y
127.disclaimer of opinion 无法表示意见 6u.b?_u
128.adverse opinion 否定意见 uj:w^t ][
lN1zfM
A (1)ABC 作业基础成本计算 &
9?vQq|%
A (2)absorbed overhead 已吸收制造费用 d&ZwVF!
A (3)absorption costing 吸收成本计算 C#r`oZS1
A (4)account 账户,报表 T\WNT
#My
A (5)accounting postulate 会计假设 !tbRqW6v
A (6)accounting series release 会计公告文件 )0GnTB;5Z
A (7)accounting valuation 会计计价
rmhCuY?f
A (8)account sale 承销清单 Maxnk3n
A (9)accountability concept 经营责任概念 i#-Jl7V[a
A (10)accountancy 会计职业 cX=` T
l
A (11)accountant 会计师 .i. |wY
A (12)accounting 会计 -p;oe}|
A (13)agency cost 代理成本 q?MYX=Y6
A (14)accounting bases 会计基础 UwM}!K7)G
A (15)accounting manual 会计手册 nQP0<_S
A (16)accounting period 会计期间 _Ng*K]0/E
A (17)accounting policies 会计方针 VAthQ<
A (18)accounting rate of return 会计报酬率 43)9iDmJ8<
A (19)accounting reference date 会计参照日 txgGL'
A (20)accounting reference period 会计参照期间 qB=pp!zQ
A (21)accrual concept 应计概念 pUwX
cy<n
A (22)accrual expenses 应计费用 ^Qr
P.l#pZ
A (23)acid test ration 速动比率(酸性测试比率) c]"B)I1L
A (24)acquisition 购置 JRiuU:=J~`
A (25)acquisition accounting 收购会计 0 /kbxpih
A (26)activity based accounting 作业基础成本计算 JZv]tJWq
A (27)adjusting events 调整事项 &t8_J3?Z
A (28)administrative expenses 行政管理费 woT" 9_tN
A (29)advice note 发货通知 'qP^MdoE%~
A (30)amortization 摊销 D-~Jj&7
A (31)analytical review 分析性检查 yk5P/H)
A (32)annual equivalent cost 年度等量成本法 9D|
FqU |
A (33)annual report and accounts 年度报告和报表 U'lD|R,g
A (34)appraisal cost 检验成本 mvL'l)
A (35)appropriation account 盈余分配账户 GS$k
A (36)articles of association 公司章程细则 D4vmBVT
A (37)assets 资产 M!hby31
A (38)assets cover 资产保障 XVLuhwi
A (39)asset value per share 每股资产价值 ,G:4H%?
A (40)associated company 联营公司 TZP{=v<
A (41)attainable standard 可达标准 N1Z8I:
YH[_0!JY^
A (42)attributable profit 可归属利润 O}`01A!u;
A (43)audit 审计 4l1=l#\S
A (44)audit report 审计报告 Gzfb|9,q
A (45)auditing standards 审计准则 v\k,,sI
A (46)authorized share capital 额定股本 aK>9:{]ez
A (47)available hours 可用小时 #,PAM.rH
A (48)avoidable costs 可避免成本 *~cs8<.!1
B (49)back-to-back loan 易币贷款 X|QCa@Foe
B (50)backflush accounting 倒退成本计算 VoyH:
B (51)bad debts 坏帐 Y1'.m5E
B (52)bad debts ratio 坏帐比率 0B4(t6o
B (53)bank charges 银行手续费 Y) h%<J
B (54)bank overdraft 银行透支 Wu4Nq+
B (55)bank reconciliation 银行存款调节表 q5!l(QL.
B (56)bank statement 银行对账单 t?
A4xk
B (57)bankruptcy 破产 '=~y'nPG7
B (58)basis of apportionment 分摊基础 pzax~Vp
B (59)batch 批量 )e2IT*7
B (60)batch costing 分批成本计算 PJYA5"}W
B (61)beta factor B(市场)风险因素 /T(\}Z
B (62)bill 账单 1b7xw#gLx
B (63)bill of exchange 汇票 !bcbzg2d&
B (64)bill of landing 提单 &+j^{a
B (65)bill of materials 用料预计单 xI4I1"
/
B (66)bill payable 应付票据 Z
:9VxZ
B (67)bill receivable 应收票据 3uw7 J5x
B (68)bin card 存货记录卡 yKB[HpU-
B (69)bonus 红利 sBb.Y
k
B (70)book-keeping 薄记 -n
*>zGc
B (71)Boston classification 波士顿分类 &o/4hnHYt
B (72)breakeven chart 保本图 a!:8`X~[/$
B (73)breakeven point 保本点 Doh|G:P]#
B (74)breaking-down time 复位时间 f>5RAg
B (75)budget 预算 3N"&P@/0x
B (76)budget center 预算中心 "k<:a2R
B (77)budget cost allowance 预算成本折让 ]jb4Z
B (78)budget manual 预算手册 &7T
H
V
B (79)budget period 预算期间
KY`96~z
B (80)budgetary control 预算控制 --twkD
B (81)budgeted capacity 预算生产能力 bXH^Bm
B (82)burden 制造费用 ]X~g@O{>_
B (83)business center 经营中心 y<1$^Y1/)
B (84)business entity 营业个体 i+[3o@
B (85)business unit 经营单位 iHn!KV
B (86)buy-out management 管理性购买产权 0Mu8ZVI{
B (87)by-product 副产品 1mJ_I|98
C (88)called-up share capital 催缴股本 !NYM(6!(
C (89)capacity 生产能力 iL_F*iK
5
C (90)capacity ratios 生产能力比率 2]3HX3
C (91)capital 资本 -?nT mzRc
C (92)capital assets pricing model资本资产计价模式 ING_:XpnJ
C (93)capital commitment 承诺资本 =_=Z;#`cXk
C (94)capital employed 已运用的资本 GWInN8.5
C (95)capital expenditure 资本支出 bez'[Y{
C (96)capital expenditureauthorization 资本支出核准 %p2x^air
C (97)capital expenditure control 资本支出控制 p RwGv
C (98)capital expenditure proposal资本支出申请 6rQpK&Jx
C (99)capital funding planning 资本基金筹集计划 GD[ou.C}k
C (100)capital gain 资本收益 t/*K#]26
C (101)capital investment appraisal资本投资评估 2-V)>9
8
C (102)capital maintenance 资本保全 XLmMK{gs
C (103)capital resource planning 资本资源计划 %Sn 6*\z
C (104)capital surplus 资本盈余 *fl{Y(_OO
C (105)capital turnover 资本周转率 "'!%};
C (106)card 记录卡 0O#B'Uu
C (107)cash 现金 Wjr
M
d#^
C (108)cash account 现金账户 =*g$#l4
C (109)cash book 现金账薄 {?/8jCVd
C (110)cash cow 金牛产品 ~$4.Mf,u
C (111)cash flow 现金流量 em1cc,
C (112)cash discounted 现金贴现 U>_IYT
C (113)cash flow budget 现金流量预算 l^!A
C (114)cash flow statement 现金流量表 i6md fp|k
C (115)cash ledger 现金分类账 =kb6xmB^t
C (116)cash limit 现金限额 zNny\Z
C (117)CCA 现时成本会计 )J+{oB[>b
C (118)center 中心 >4/L-y+
C (119)changeover time 变更时间 '^Utbp2<
C (120)chartered entity 特许经济个体 tP`G]BCbt
C (121)cheque 支票 }@14E-N
=
C (122)cheque register 支票登记薄 'q92E(
C (123)coin analysis 零钱分类 u\XkXS`
C (124)classification 分类 lU$4NUwM
C (125)clock card 工时卡 gr>o
E#7
C (126)code 代码 M%&A.j[
C (127)commitment accounting 承诺确认会计 +`*qlP;
C (128)common cost 共同成本 4Oy.,MDQP
C (129)company limited byguarantee 有限担保责任公司 =zm0w~']E!
C (130)company limited shares 股份有限公司 \-
=^]]b=
C (131)competitive position 竞争能力状况 R3
j#WgltP
C (132)concept 概念 6~ 7 ;o_>
C (133)conglomerate 跨行业企业 ov`^o25f
C (134)consistency concept 一致性概念 Ug7`ez4vw
C (135)consolidated accounts 合并报表 X
45x~8f
C (136)consolidation accounting 合并会计 <!~1{`n%9J
C (137)consortium 财团 5fu+rU-#
C (138)contingency plan 应急计划 l
Io9,Ke
C (139)contingent liabilities 或有负债 \\S/N
A
C (140)continuous operation 连续生产 KQ4kZN
C (141)contra 抵消 xHJ8?bD p
C (142)contract cost 合同成本 .Iwur;/\
C (143)contract costing 合同成本计算 :}@C9pqr2
C (144)contribution 贡献毛益 +UK%t>E8
C (145)contribution centre 贡献中心 2(m85/Hr\;
C (146)contribution chart 贡献图 rGnI( m.
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 VYamskK[G:
C (148)contribution to salesration 贡献毛益对销售比率 _F`$ d2
C (149)control 控制 RpO@pd m
C (150)control account 控制帐户 Z5G]p4
C (151)control limits 控制限度 B;Xoa,
C (152)controllability concept 可控制概念 F qeV3N
C (153)controllable cost 可控制成本 "1XXE3^^
C (154)conversion cost 加工成本 z\fW )/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 YDQ:eebg(
C (156)corporate appraisal 公司评估 Gil
Qtd3\
C (157)corporate planning 公司计划 ic*->-!
C (158)corporate social reporting 公司社会报告 ;rB6u_5"I.
C (159)corporation 股份公司 w9RF2J
C (160)cost 成本 $#%U\mIz
C (161)cost account 成本帐户 /?KtXV>]
C (162)cost accounting 成本会计 pOC% oj
C (163)cost accounting manual 成本手册 h+,'B&=|_
C (164)cost accounts calendar 成本报表的日历时间 D \N
\BD
C (165)cost adjustment 成本调整 B7!
<{i
C (166)cost allocation 成本分配 >Z+"`"^o}
C (167)cost apportionment 成本分摊 U;xu/xDRi
C (168)cost attribution 成本归属 X E|B)Q(
C (169)cost audit 成本审计 Rn`ld@=p[
C (170)cost behaviour 成本性态 @j O4EEe:
C (171)cost benefit analysis 成本效益分析 )~ 0}Et l
C (172)cost center 成本中心 z]kwRWe`j
C (173)cost driver 成本动因