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注会《审计》英语常用词汇 ~#VDJ[Z
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1.audit 审计 #u+qV!4
2.attestation 鉴证 }M"])B I
3.credibility 可信赖程度 l O*
4.audit of financial statements 财务报表审计 2!CL8hG5:
5.agreed-upon procedures 执行商定程序 FL^t}vA
6.high levels of assurance 高水平保证 K5^zu`19
7.compilation 编制 9M 1DE
8.reliability 可靠性 c68y\
9.relevance 相关性 |/ 8!PKm
10.professional skepticism 职业谨慎 /zQx}U)TP
11.objectivity 客观性 H d7Vp:KM
12. professional competence 专业胜任能力 T%Cj#J&L
13.Senior/CPA-in-charge 项目经理 i|,}y`C#
14.audit engagement letter 业务约定书 U7g,@/Qx
15.recurring audit 连续审计 j"pyK@v2B
16.the client 委托人
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17.change CPA 更换注册会计师 <"3${'$k`
18.the existing CPA 现任注册会计师 ,!,M'<?"
19.the successor CPA 后任注册会计师 BG.8 q4[
20.the preceding CPA前任注册会计师 )a'`
21.issue the audit report 出具审计报告 ^5?|Dj
22.expert 专家 r|
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23.the board of directors 董事会 pXBh^
24.knowledge of the entity‘ s business 了解被审计单位情况 qkp0' f*}
25.assess material misstatement risks评估重大错报风险 =(P$P
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :J x%K
27.a general knowledge of —— 初步了解―――的情况 Slv:CM
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28.a more knowledge of—— 进一步了解的情况 pStbj`Eq
29.the prior year‘s working papers 以前年度工作底稿 N'l
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30.minutes of meeting 会议纪要 D^p)`*
31.business risks 经营风险 3,*A VcQA
32.appropriateness 适当性 :f_oN3F p
33.accounting estimate 会计估计 :9x]5;ma
34.management representations 管理层声明 ;.=0""-IF
35.going concern assumption 持续经营假设 c(b`eUOO
36.audit plan 审计计划 >o&%via}
37.significant audit areas 重点审计领域 M$>Nd6,@N
38.error 错误 0
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39.fraud舞弊 Y,,
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40.modified or additional procedures 修改或追加审计程序 8WpNlB+:{
41.misappropriation of assets 侵占资产 +;pw^QB
42.transactions without substance 虚假交易 >zw@!1{1
43.unusual pressures 异常压力 lg ,%
44.the suspected noncompliance 涉嫌存在违法行为 fk1d iB
45.materialiy 重要性 Vj8-[ww!
46.exceed the materiality level 超过重要性水平 dNqj | Vu
47.approach the materiality level 接近重要性水平 )$a6l8
48.an acceptably low level 可接受水平 lZ2gCZ
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b
KDD29
50.misstatements or omissions 错报或漏报 e.XD5~Ax
51.aggregate 总计 ,VUOsNN4\
52.subsequent events 期后事项 jeA2yjAC
53.adjust the financial statements 调整财务报表 qx*b\6Rt
54.perform additional audit procedures 实施追加的审计程序 ER[$TH&
55.audit risk 审计风险 E&Lml?@
56.detection risk 检查风险 x{So
57.inappropriate audit opinion 不适当的审计意见 P%vouC0W
58.material misstatement 重大的错报 yzL9Ic
59.tolerable misstatement 可容忍错报 Ky8,HdAq
60.the acceptable level of detection risk 可接受的检查风险 z-"P raP
61.assessed level of material misstatement risk 重大错报风险的评估水平 /!6 VP |
62.simall business 小规模企业 )Wt&*WMFXl
63.accounting system 会计系统 t%k`)p7O
64.test of control 控制测试 |D
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65.walk-through test 穿行测试 0HbCT3g.
66.communication 沟通 H+gB|
67.flow chart 流程图 4&
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68.reperformance of internal control 重新执行 2lN0Sf@
69.audit evidence 审计证据 X2,v'`U5&
70.substantive procedures 实质性程序 3|)cT1ej
71.assertions 认定 ^HTvw~]5
72.esistence 存在 Y<N#{)Q
73.occurrence 发生 ]+w 27!
74.completeness 完整性 BV/ ^S.~
75.rights and obligations 权利和义务 }&s |~
76.valuation and allocation 计价和分摊 9q&~!>lt
77.cutoff 截止 JP
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78.accuracy 准确性 Y=<zR9f`
79.classification 分类 z
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80.inspection 检查 ajM\\a?
81.supervision of counting 监盘 9j-;-`$S
82.observation 观察 qAlX#]
83.confirmation 函证 R@>^t4#_Q0
84.computation 计算 '%TD#!a
85.analytical procedures 分析程序 L
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86.vouch 核对 XI`s M~'
87.trace 追查 zNn
88.audit sampling 审计抽样 J5Q.v;
89.error 误差 #BH]`A J
90.expected error 预期误差 MA%g-}
91.population 总体 ajkpU.6E:
92.sampling risk 抽样风险 qzZ;{>_f
93.non- sampling risk 非抽样风险 Gtvbm
94.sampling unit 抽样单位 'b >3:&
95.statistical sampling 统计抽样 7[R`52pP
96.tolerable error 可容忍误差 [IHG9Xg
97.the risk of under reliance 信赖不足风险 5dX0C
98.the risk of over reliance 信赖过度风险 c2s73iz
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 (58r9WhS
101.working trial balance 试算平衡表 (5hUoDr!
102.index and cross-referencing 索引和交叉索引 W~l.feW$i
103.cash receipt 现金收入 bpDlFa
104.cash disbursement 现金支出 \"5p)(
105.bank statement 银行对账单 DD>n-8M@>
106.bank reconciliation 银行存款余额调节表 n-dC!t
107.balance sheet date 资产负债表日 `:0A
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108.net realizable value 可变现净值 ;vk>k0S
109.storeroom 仓库 o?#-Tk
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110.sale invoice 销售发票 2@N-#x'
111.price list 价目表 c2Y\bKeN
112.positive confirmation request 积极式询证函 ybIqn0&[
113.negative confirmation request 消极式询证函 9sv#TT5V
114.purchase requisition 请购单 3?!c<^"e
115.receiving report 验收报告 :#N]s
116.gross margin 毛利 %hz5)
117.manufacturing overhead 制造费用 D7jbo[GgS
118.material requisition 领料单 eG.s|0`
119.inventory-taking 存货盘点 7Fzr\&
120.bond certificate 债券 }%y5<n*v\
121.stock certificate 股票 *d 4A3|
122.audit report 审计报告 &$~irI
123.entity 被审计单位 G6\`Iy68/v
124.addressee of the audit report 审计报告的收件人 1k$5'^]^9]
125.unqualified opinion 无保留意见 25W #mh,'
126.qualified opinion 保留意见 T w1&<S
127.disclaimer of opinion 无法表示意见 9R[PpE''
128.adverse opinion 否定意见 '@^mesMG
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 19Mu}.+;
A (3)absorption costing 吸收成本计算 wkJ@#jD*[
A (4)account 账户,报表 X LY>}r
A (5)accounting postulate 会计假设 [BEQ ~A_I
A (6)accounting series release 会计公告文件 g-/ }*ml
A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 '_91(~P
A (9)accountability concept 经营责任概念 +7y#c20
A (10)accountancy 会计职业 F$YT4414
A (11)accountant 会计师 Ju"c!vu~
A (12)accounting 会计 xd4~[n\hm
A (13)agency cost 代理成本 ]KUeSg|
A (14)accounting bases 会计基础 ))7CqN
A (15)accounting manual 会计手册 fUq
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A (16)accounting period 会计期间 W*u$e8i7
A (17)accounting policies 会计方针 TCkMJs?
A (18)accounting rate of return 会计报酬率 J7kqyo"
A (19)accounting reference date 会计参照日 iBY16_q
A (20)accounting reference period 会计参照期间 >52%^ ?
A (21)accrual concept 应计概念 q{L-(!uz7_
A (22)accrual expenses 应计费用 ;):E 8;B)
A (23)acid test ration 速动比率(酸性测试比率) "z*?#&?,
A (24)acquisition 购置 AU8sU?=
A (25)acquisition accounting 收购会计 n3\~H9
A (26)activity based accounting 作业基础成本计算 3/,}&SX
A (27)adjusting events 调整事项 m mH
xPd
A (28)administrative expenses 行政管理费 $OzVo&P;
A (29)advice note 发货通知 jK{
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A (30)amortization 摊销 M>{*PHze0
A (31)analytical review 分析性检查 4(`U]dNcs
A (32)annual equivalent cost 年度等量成本法 Jpn= ^f[rm
A (33)annual report and accounts 年度报告和报表 j@/p: fk
A (34)appraisal cost 检验成本 6|4ID"
A (35)appropriation account 盈余分配账户 e?KzT5j:
A (36)articles of association 公司章程细则 Ns\};j?TU*
A (37)assets 资产 sH%Ts@Pl
A (38)assets cover 资产保障 wVF
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A (39)asset value per share 每股资产价值 ;B{oGy.
A (40)associated company 联营公司 0W)|n9
A (41)attainable standard 可达标准 G#1W":|`
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A (42)attributable profit 可归属利润 2g5jGe*0
A (43)audit 审计 xO4""/n
A (44)audit report 审计报告 $3cZS
A (45)auditing standards 审计准则 T sdgg?#
A (46)authorized share capital 额定股本 {f;DhB-jj
A (47)available hours 可用小时 nZEew.T:6
A (48)avoidable costs 可避免成本 :OA;vp~$x
B (49)back-to-back loan 易币贷款 -U|Z9sia
B (50)backflush accounting 倒退成本计算 5+qdn|9%T
B (51)bad debts 坏帐 +&<k}Mz
B (52)bad debts ratio 坏帐比率 FRsp?i
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B (53)bank charges 银行手续费 u>*qDr*d
B (54)bank overdraft 银行透支 ONFx -U]
B (55)bank reconciliation 银行存款调节表 WwxV}?Cf+
B (56)bank statement 银行对账单 VKSn \HT~
B (57)bankruptcy 破产 N7_(,Gu*R
B (58)basis of apportionment 分摊基础 j_z@VT}y
B (59)batch 批量 eWr6@
B (60)batch costing 分批成本计算 6d3YLb4M$i
B (61)beta factor B(市场)风险因素 wU"
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B (62)bill 账单 ;
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B (63)bill of exchange 汇票 l9&L$,=
B (64)bill of landing 提单 h+j*vX/!
B (65)bill of materials 用料预计单 `$
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B (66)bill payable 应付票据 uII! ?
B (67)bill receivable 应收票据 *]!rT&E
B (68)bin card 存货记录卡 Zu94dFP
B (69)bonus 红利 $"?$r
B (70)book-keeping 薄记 v<mSd2B*
B (71)Boston classification 波士顿分类 59~mr:
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B (72)breakeven chart 保本图 ^UFNds'q
B (73)breakeven point 保本点 .9UrWBW\I
B (74)breaking-down time 复位时间 ]2A2<Q_,
B (75)budget 预算 U
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B (76)budget center 预算中心 Qv
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B (77)budget cost allowance 预算成本折让 &}\{qFD;
B (78)budget manual 预算手册 t[MM=6|Wb
B (79)budget period 预算期间 B;2#Sa.
B (80)budgetary control 预算控制 ,R=$qi|
B (81)budgeted capacity 预算生产能力 ant2];0p
B (82)burden 制造费用 5f2=`C0_
B (83)business center 经营中心 7\gu; [n
B (84)business entity 营业个体 T# gx2Y
B (85)business unit 经营单位 ]@ }o"Td
B (86)buy-out management 管理性购买产权 zjzEmX
B (87)by-product 副产品 F
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C (88)called-up share capital 催缴股本
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C (89)capacity 生产能力 >~tx8aI{
C (90)capacity ratios 生产能力比率 dV-6 l6
C (91)capital 资本 PH'n`D#
C (92)capital assets pricing model资本资产计价模式 Rm~8n;7oOr
C (93)capital commitment 承诺资本 WC
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C (94)capital employed 已运用的资本 )19#g1rn5
C (95)capital expenditure 资本支出 U8@P/Z9
C (96)capital expenditureauthorization 资本支出核准 {aUv>T"c
C (97)capital expenditure control 资本支出控制
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C (98)capital expenditure proposal资本支出申请 ;vn0b"Fi3
C (99)capital funding planning 资本基金筹集计划 12: Q`
C (100)capital gain 资本收益 OF:0jOW
C (101)capital investment appraisal资本投资评估 v9(N}hoP
C (102)capital maintenance 资本保全 \tCK7sBn
C (103)capital resource planning 资本资源计划 .')^4\
C (104)capital surplus 资本盈余 I.`DBI#-f
C (105)capital turnover 资本周转率 6X$nZM|g,
C (106)card 记录卡 &%eM
C (107)cash 现金 u`Kc\B
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C (108)cash account 现金账户 S"`{ JCW$
C (109)cash book 现金账薄 KIKIag#
C (110)cash cow 金牛产品 ;ULw-&]P
C (111)cash flow 现金流量 !)05,6WQ
C (112)cash discounted 现金贴现 f"^t~q[VS
C (113)cash flow budget 现金流量预算 j HObWUX
C (114)cash flow statement 现金流量表 @X=sfygk
C (115)cash ledger 现金分类账 @moaa} 1
C (116)cash limit 现金限额 a.ijc>K
C (117)CCA 现时成本会计 ;ZkY[5
C (118)center 中心 4w]<1V
C (119)changeover time 变更时间 fG{3S:TQq
C (120)chartered entity 特许经济个体 Bx.hFEL
C (121)cheque 支票 =5:kV/p
C (122)cheque register 支票登记薄 17w{hK4o8O
C (123)coin analysis 零钱分类 1f?Fuw
C (124)classification 分类 tCGA3t
C (125)clock card 工时卡 }r"E\~E
C (126)code 代码 NGEE'4!i7T
C (127)commitment accounting 承诺确认会计 <TSps!(#
C (128)common cost 共同成本 :_+U[k(#
C (129)company limited byguarantee 有限担保责任公司 MOHw{Vw(
C (130)company limited shares 股份有限公司 V9%9nR!'
C (131)competitive position 竞争能力状况 $"#M:V@
C (132)concept 概念 {}=5uU 2Tu
C (133)conglomerate 跨行业企业 <,H/7Ba
C (134)consistency concept 一致性概念 9_Z_5w;h
C (135)consolidated accounts 合并报表 *$/Go8t4u
C (136)consolidation accounting 合并会计 >,rzPc)
C (137)consortium 财团 rxZk!- t)L
C (138)contingency plan 应急计划 FRQkD%k
C (139)contingent liabilities 或有负债 ?*
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C (140)continuous operation 连续生产 u/N_62sk5
C (141)contra 抵消 U8%IpI;
C (142)contract cost 合同成本 vi[~Qt
C (143)contract costing 合同成本计算 j-qg{oIJ
C (144)contribution 贡献毛益 h645;sb0
C (145)contribution centre 贡献中心 ?wjk=hM2
C (146)contribution chart 贡献图 r\y\]AmF
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 "g(q)u >
C (148)contribution to salesration 贡献毛益对销售比率 s"8z q;)
C (149)control 控制 OSom-?|w
C (150)control account 控制帐户 Oe^9pH,1t
C (151)control limits 控制限度 .RS
C (152)controllability concept 可控制概念 FE#|5;q.
C (153)controllable cost 可控制成本 FtWO[*#
C (154)conversion cost 加工成本 QqXaXx;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 s,D GFK
C (156)corporate appraisal 公司评估 DvA#zX[
C (157)corporate planning 公司计划 j}8^gz]
C (158)corporate social reporting 公司社会报告 /N@NT/.M<
C (159)corporation 股份公司 YG>Eop
C (160)cost 成本 IEfm>N-]
C (161)cost account 成本帐户 3[~LmA
C (162)cost accounting 成本会计 ;]rj Kc=
C (163)cost accounting manual 成本手册 hG}/o&}U
C (164)cost accounts calendar 成本报表的日历时间 GW9,%}l^;
C (165)cost adjustment 成本调整 ~\%H0.P6
C (166)cost allocation 成本分配 ?w)A`G_
C (167)cost apportionment 成本分摊 b}N\h<\G
C (168)cost attribution 成本归属 E>"SC\#7
C (169)cost audit 成本审计 d 5hx%M
C (170)cost behaviour 成本性态 >q&e.-qL
C (171)cost benefit analysis 成本效益分析
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C (172)cost center 成本中心 XW{cC`&
C (173)cost driver 成本动因