]GJskBm
*ZHk^d:
注会《审计》英语常用词汇 xJ4T7 )*
Kgcg:r:
z[B7k%}
1.audit 审计 0W@C!mD~
2.attestation 鉴证 HRk+2'wjAz
3.credibility 可信赖程度 4&tY5m>
4.audit of financial statements 财务报表审计 ~{J.br`
5.agreed-upon procedures 执行商定程序 OF)X(bi4j
6.high levels of assurance 高水平保证 3=z'Ih`
7.compilation 编制 xf |=n
8.reliability 可靠性 l ^{]pD
9.relevance 相关性 iC
2:P~
10.professional skepticism 职业谨慎 y<Z8+/f`f
11.objectivity 客观性 _:T\[sz5
12. professional competence 专业胜任能力 LGK}oL'
13.Senior/CPA-in-charge 项目经理 %k"-rmW
14.audit engagement letter 业务约定书 M
C>{I3
15.recurring audit 连续审计 ZC05^
16.the client 委托人 >[[< 5$,T
17.change CPA 更换注册会计师 F4*f_lP
18.the existing CPA 现任注册会计师 3N?uY2
19.the successor CPA 后任注册会计师 $OmtN"
20.the preceding CPA前任注册会计师 2e+DUZBoC
21.issue the audit report 出具审计报告 _uDtRoI8
22.expert 专家
uu HWN|
23.the board of directors 董事会 u4%-e)$X
24.knowledge of the entity‘ s business 了解被审计单位情况 *0Fn C2W1
25.assess material misstatement risks评估重大错报风险 p<
XjiRq
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 VXC_Y
27.a general knowledge of —— 初步了解―――的情况 !r$/-8b
28.a more knowledge of—— 进一步了解的情况 nfd^'}$]
29.the prior year‘s working papers 以前年度工作底稿 @D%VV=N~[
30.minutes of meeting 会议纪要 Xf:-K(%e
31.business risks 经营风险 ${e{#
32.appropriateness 适当性 /Z-|E
33.accounting estimate 会计估计 W Qe>1
34.management representations 管理层声明 Fq~de%y
35.going concern assumption 持续经营假设 </7J:#
36.audit plan 审计计划 TJ#<wIiX
37.significant audit areas 重点审计领域 N'IzHyo.
38.error 错误 ?'^xO:
39.fraud舞弊 {whR/rX`
40.modified or additional procedures 修改或追加审计程序 bj
bm"~
41.misappropriation of assets 侵占资产 ;vuok]@
42.transactions without substance 虚假交易 .DHPKz`W0
43.unusual pressures 异常压力 :[!rj
44.the suspected noncompliance 涉嫌存在违法行为 }6`#u:OZ
45.materialiy 重要性 Tk)y*y
46.exceed the materiality level 超过重要性水平 1--5ok
h
47.approach the materiality level 接近重要性水平 I/t2c=f
48.an acceptably low level 可接受水平 /:l>yKI+~
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 '(=krM9;
50.misstatements or omissions 错报或漏报 OF!(BJL
51.aggregate 总计 Y'58
.8hl
52.subsequent events 期后事项 0D=6-P?^
W
53.adjust the financial statements 调整财务报表 zK?[6n89f
54.perform additional audit procedures 实施追加的审计程序 A+>+XA'
55.audit risk 审计风险 ONg_3vD{
56.detection risk 检查风险 1Z|q0-Dw0
57.inappropriate audit opinion 不适当的审计意见
H&l/o
58.material misstatement 重大的错报 8H;yrNL
59.tolerable misstatement 可容忍错报 p%8y!^g
60.the acceptable level of detection risk 可接受的检查风险 kowBB0
61.assessed level of material misstatement risk 重大错报风险的评估水平 1ih|b8)Dn
62.simall business 小规模企业 [/\}:#MLe
63.accounting system 会计系统 "RiY#=}sm
64.test of control 控制测试 SK#;/fav6
65.walk-through test 穿行测试 bt"*@NJ$
66.communication 沟通 6ID@ 0
67.flow chart 流程图 w_PnEJa9
68.reperformance of internal control 重新执行 s@V4ny9x
69.audit evidence 审计证据 5@6F8:x}V
70.substantive procedures 实质性程序 p{NVJ^!+
71.assertions 认定 F{ v >
72.esistence 存在 [s"xOP9R
73.occurrence 发生 d=yuuS/
74.completeness 完整性 9n%vz@X
75.rights and obligations 权利和义务 6;Wns'
76.valuation and allocation 计价和分摊 Gu-6~^Km9
77.cutoff 截止 /5pVzv+rm
78.accuracy 准确性 Sjv_% C$
79.classification 分类 y38x^fuYJ~
80.inspection 检查
Z0
@P1
81.supervision of counting 监盘 v*U OD'tk
82.observation 观察 E:(DidSE@
83.confirmation 函证 gd#+N]C_
84.computation 计算 }}G`yfs}r
85.analytical procedures 分析程序 ~x4]^XS
86.vouch 核对 C/_Z9LL?F
87.trace 追查 Z^wogIAV
88.audit sampling 审计抽样 =~yRgGwJ
89.error 误差 a'r8J~:jy
90.expected error 预期误差 5bBY[qp
91.population 总体 {Dup k0'(
92.sampling risk 抽样风险 Cj'
XL}
93.non- sampling risk 非抽样风险 D?A3p6%
94.sampling unit 抽样单位 fAYp\k
95.statistical sampling 统计抽样 9(eTCe-~6
96.tolerable error 可容忍误差 Y#7sDd!N|
97.the risk of under reliance 信赖不足风险 Qa>t$`o`
98.the risk of over reliance 信赖过度风险 bWv2*XC
99.the risk of incorrect rejection 误拒风险 2D;2QdO
100. the risk of incorrect acceptance 误受风险 oR[-F+__
101.working trial balance 试算平衡表 |q!O~<H@
102.index and cross-referencing 索引和交叉索引 !-B$WAV
103.cash receipt 现金收入 /#TtAkH
104.cash disbursement 现金支出
+7E&IK
105.bank statement 银行对账单 <aSjK#
106.bank reconciliation 银行存款余额调节表 ON [F
107.balance sheet date 资产负债表日 +@G#Z3;l!
108.net realizable value 可变现净值 1#}}:
109.storeroom 仓库 rJtpTV@.
110.sale invoice 销售发票 1{15#W
111.price list 价目表 &uP,w#
112.positive confirmation request 积极式询证函 8GlRO4yd
113.negative confirmation request 消极式询证函 oDW)2*8yF
114.purchase requisition 请购单 ;V v.$mI
115.receiving report 验收报告 vX30Ijm
116.gross margin 毛利 @}\wec_
117.manufacturing overhead 制造费用 6 H{G$[2
118.material requisition 领料单 rUn1*KWbE
119.inventory-taking 存货盘点 A9Kt^HR
120.bond certificate 债券 YUjKOPN
121.stock certificate 股票 d
RIu A)0s
122.audit report 审计报告 Y+)qb);
123.entity 被审计单位 L5DeLF+
124.addressee of the audit report 审计报告的收件人 1EiSxf
125.unqualified opinion 无保留意见 03Uj0.Z|7
126.qualified opinion 保留意见 ;
suY
127.disclaimer of opinion 无法表示意见
W>y>
128.adverse opinion 否定意见 gk
hmQd
[[s^rC<d
A (1)ABC 作业基础成本计算 fD3>g{
A (2)absorbed overhead 已吸收制造费用 yByxy-~
A (3)absorption costing 吸收成本计算 %_(X n
A (4)account 账户,报表 /JjSx/
A (5)accounting postulate 会计假设 s.$:.*
k
A (6)accounting series release 会计公告文件 }y>/#]X
A (7)accounting valuation 会计计价 0g'MFS
A (8)account sale 承销清单 XcFu:B
A (9)accountability concept 经营责任概念
rczwxWK
A (10)accountancy 会计职业 a! gj_
A (11)accountant 会计师 Rt.2]eZEJ
A (12)accounting 会计 4OOI$J$Jh
A (13)agency cost 代理成本 zD@RW<M
A (14)accounting bases 会计基础 v`&>m'
A (15)accounting manual 会计手册 blx"WVqo
A (16)accounting period 会计期间 ?Gx-q+H
A (17)accounting policies 会计方针 `D $ "K1u
A (18)accounting rate of return 会计报酬率 O-
(gkE
A (19)accounting reference date 会计参照日 o%E-K=a
A (20)accounting reference period 会计参照期间 X? 7s
A (21)accrual concept 应计概念 D4jZh+_|S
A (22)accrual expenses 应计费用 6GMwB@ b
A (23)acid test ration 速动比率(酸性测试比率) Ug#EAV<m
A (24)acquisition 购置 w&eq
*q
A (25)acquisition accounting 收购会计 Z6
fR2A~Q[
A (26)activity based accounting 作业基础成本计算 8}aSSL]
A (27)adjusting events 调整事项 @{@
DGc
A (28)administrative expenses 行政管理费 }6To(*
A (29)advice note 发货通知 \*mKctpz]6
A (30)amortization 摊销 #X"fm1
A (31)analytical review 分析性检查 Z x&= K"
A (32)annual equivalent cost 年度等量成本法 7V%b!R}
A (33)annual report and accounts 年度报告和报表 ?$@E}t8g\
A (34)appraisal cost 检验成本 6m0-he~
A (35)appropriation account 盈余分配账户 eIcIl2
A (36)articles of association 公司章程细则 yRWZ/,9x
A (37)assets 资产 jwp?eL!7
A (38)assets cover 资产保障 zP>=K
A (39)asset value per share 每股资产价值 ]#;u]
A (40)associated company 联营公司
0zpA<"S
A (41)attainable standard 可达标准 _b!
TmS#F1
ts &sr
A (42)attributable profit 可归属利润 >P}6/L
A (43)audit 审计 H,(4a2zx
A (44)audit report 审计报告 ._p^0UxT
A (45)auditing standards 审计准则 r!c7{6N
A (46)authorized share capital 额定股本 eB_ M *+^
A (47)available hours 可用小时 s+9b.
A (48)avoidable costs 可避免成本 .-:@+=(
B (49)back-to-back loan 易币贷款 wKE}BO >
B (50)backflush accounting 倒退成本计算 PEMuIYm$
B (51)bad debts 坏帐 V
9;O1
B (52)bad debts ratio 坏帐比率 vv1W <X0e<
B (53)bank charges 银行手续费 ^.~
F_
B (54)bank overdraft 银行透支 DfZ)gqp/Av
B (55)bank reconciliation 银行存款调节表 }g"K\x:Z
B (56)bank statement 银行对账单 oz'^.+uvE
B (57)bankruptcy 破产 \tfhF#'
B (58)basis of apportionment 分摊基础 ub-vtRpm
B (59)batch 批量 /t04}+,e^
B (60)batch costing 分批成本计算 gmCB4MO
B (61)beta factor B(市场)风险因素 Ym
w
b2]M
B (62)bill 账单 m88[(l
B (63)bill of exchange 汇票 ui&^ m,
B (64)bill of landing 提单 n ==+NL
B (65)bill of materials 用料预计单 nm`}Z'&)
B (66)bill payable 应付票据 J%P{/ nR
B (67)bill receivable 应收票据 L[Y|K%;~
B (68)bin card 存货记录卡 ?m h0^G
B (69)bonus 红利 kOV6O?h
B (70)book-keeping 薄记 xL|4'8
B (71)Boston classification 波士顿分类 8 O.5ML{
B (72)breakeven chart 保本图 +~?K@n
B (73)breakeven point 保本点 78O5$?b;#
B (74)breaking-down time 复位时间 eB5<N?;s
B (75)budget 预算 yHxi^D]
B (76)budget center 预算中心 -hKtd3WbT
B (77)budget cost allowance 预算成本折让 r' J3\7N!u
B (78)budget manual 预算手册 Dl_SEf6b
B (79)budget period 预算期间 S^ JUQx7
B (80)budgetary control 预算控制 U/:x<Y$ tj
B (81)budgeted capacity 预算生产能力 fj[tm
B (82)burden 制造费用 [zhcb+^5l
B (83)business center 经营中心 D,SL_*r{
B (84)business entity 营业个体 'p4b8:X
B (85)business unit 经营单位 g&L $5
B (86)buy-out management 管理性购买产权 "yPKdwP
B (87)by-product 副产品 B:tGD@
C (88)called-up share capital 催缴股本 MJ~)CiKgN
C (89)capacity 生产能力 V2*m/J
yeB
C (90)capacity ratios 生产能力比率 &;@U54,wV
C (91)capital 资本 b*o,re)Dj
C (92)capital assets pricing model资本资产计价模式 nXxSv~r
C (93)capital commitment 承诺资本 z<s4-GJ)?
C (94)capital employed 已运用的资本 * TR~>|
C (95)capital expenditure 资本支出 J!*
Pg<
C (96)capital expenditureauthorization 资本支出核准 WyJXT.
C (97)capital expenditure control 资本支出控制 i
,g<y
C (98)capital expenditure proposal资本支出申请 >Av%[G5=h#
C (99)capital funding planning 资本基金筹集计划 Lz;E/a}s
C (100)capital gain 资本收益 Gq^#.o]
C (101)capital investment appraisal资本投资评估 KDy:A>_ G"
C (102)capital maintenance 资本保全 Vr<ypyC
C (103)capital resource planning 资本资源计划 AV?<D.<
C (104)capital surplus 资本盈余 {bPcr hB
C (105)capital turnover 资本周转率 n`g:dz
C (106)card 记录卡 g bwg3$!9
C (107)cash 现金 b}jLI_R{
C (108)cash account 现金账户 f>C|qDmT
C (109)cash book 现金账薄
91bJ7%
C (110)cash cow 金牛产品 da53XEF&
C (111)cash flow 现金流量 (r )fx
C (112)cash discounted 现金贴现 ?u8vK<2h
C (113)cash flow budget 现金流量预算 /pDI
\]
C (114)cash flow statement 现金流量表 IXmO1*o@
C (115)cash ledger 现金分类账 Is !DiB
C (116)cash limit 现金限额 od~`q4p1(-
C (117)CCA 现时成本会计 &-6D'@
C (118)center 中心
Ss{
C (119)changeover time 变更时间 Eb=;D1)y]
C (120)chartered entity 特许经济个体 <jRs/?1R
C (121)cheque 支票 4C_-MJI
C (122)cheque register 支票登记薄 hy|X(m
C (123)coin analysis 零钱分类 cP MUu9du
C (124)classification 分类 _G5MQ%z
C (125)clock card 工时卡 ld*RL:G
C (126)code 代码 ^,KN@
C (127)commitment accounting 承诺确认会计 Ig6>+Mw
C (128)common cost 共同成本 jZ>'q/
C (129)company limited byguarantee 有限担保责任公司 Q{Lsr,
C (130)company limited shares 股份有限公司 @7*Ag~MRb
C (131)competitive position 竞争能力状况 T4{&@b
0*
C (132)concept 概念 ?OPAf4h
C (133)conglomerate 跨行业企业 `;R|SyrX
C (134)consistency concept 一致性概念 i
d.W"5+
C (135)consolidated accounts 合并报表 0IEFCDeCO
C (136)consolidation accounting 合并会计 Zm@
O[:~
C (137)consortium 财团 @Q atgYu
C (138)contingency plan 应急计划 zorTZ #5
C (139)contingent liabilities 或有负债 x9NLJI21/
C (140)continuous operation 连续生产 kM\O2ay
C (141)contra 抵消 `-N&cc
C (142)contract cost 合同成本 {G%!M+n<
C (143)contract costing 合同成本计算 fE/8;v!=
C (144)contribution 贡献毛益 $zBG19 [%
C (145)contribution centre 贡献中心 S,,3h0$X
C (146)contribution chart 贡献图 t9()?6H\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 s:/.:e_PU
C (148)contribution to salesration 贡献毛益对销售比率 ngN_,x7yc
C (149)control 控制 Th%1eLQ
C (150)control account 控制帐户 p=(;WnsK
C (151)control limits 控制限度 :/IcFU~)M
C (152)controllability concept 可控制概念 Q( KLx )
C (153)controllable cost 可控制成本 z,oqYU\:
C (154)conversion cost 加工成本 hexq]' R
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |8"~o u:.
C (156)corporate appraisal 公司评估 #={L!"3?e
C (157)corporate planning 公司计划 =#<hT
s
C (158)corporate social reporting 公司社会报告
t=]&q.
C (159)corporation 股份公司 n]@+<TA<uA
C (160)cost 成本 f6Wu+~|Y
C (161)cost account 成本帐户 "/?*F\5
C (162)cost accounting 成本会计 ${ ~UA6
C (163)cost accounting manual 成本手册
Xze
C (164)cost accounts calendar 成本报表的日历时间 0\jOg
C (165)cost adjustment 成本调整 ^F~e?^s
C (166)cost allocation 成本分配 UG>OL2m>5
C (167)cost apportionment 成本分摊 G1~|$X@@
C (168)cost attribution 成本归属 *[7,@S/<F
C (169)cost audit 成本审计 ~&~%q u
C (170)cost behaviour 成本性态 d/(=q
C (171)cost benefit analysis 成本效益分析 q9oF8&O,
C (172)cost center 成本中心 ,\DB8v6l\A
C (173)cost driver 成本动因