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注会《审计》英语常用词汇 /L Tyiiz6
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1.audit 审计
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2.attestation 鉴证 xKux5u_
3.credibility 可信赖程度 sva$@y7b
4.audit of financial statements 财务报表审计 Or|LyQU
5.agreed-upon procedures 执行商定程序 xI8*sTx
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6.high levels of assurance 高水平保证 GUXX|W[6
7.compilation 编制 R6Lr]H
8.reliability 可靠性 Z&!$G'X
9.relevance 相关性 s[bKGn@
10.professional skepticism 职业谨慎 gk`.8o
11.objectivity 客观性 ~
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12. professional competence 专业胜任能力 K.7gd1I
13.Senior/CPA-in-charge 项目经理 U7=Z.*/62
14.audit engagement letter 业务约定书 95&HsgdxJ
15.recurring audit 连续审计 \/Y<.#?_
16.the client 委托人 c6
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17.change CPA 更换注册会计师 \I]'6N=
18.the existing CPA 现任注册会计师 tDkq
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19.the successor CPA 后任注册会计师 =;T[2:JUu
20.the preceding CPA前任注册会计师 _,Y79 b6
21.issue the audit report 出具审计报告 KS_d5NvYl
22.expert 专家 w6 .HvH-@?
23.the board of directors 董事会 q[ZYlF,Ho
24.knowledge of the entity‘ s business 了解被审计单位情况 VPbNLi
25.assess material misstatement risks评估重大错报风险 'fsOKx4Z
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 E~Nr4vq
27.a general knowledge of —— 初步了解―――的情况 \266N;JrN
28.a more knowledge of—— 进一步了解的情况 C5z4%,`f
29.the prior year‘s working papers 以前年度工作底稿 bE"CSK#
30.minutes of meeting 会议纪要 8%Lg)hvl
31.business risks 经营风险 m|[Hhw=f
32.appropriateness 适当性 z_)$g=9$
33.accounting estimate 会计估计 ;7hr8?M|
34.management representations 管理层声明 P/5r(l5
35.going concern assumption 持续经营假设 ]&
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36.audit plan 审计计划 _6(=0::x
37.significant audit areas 重点审计领域 [<t*&Kr+o
38.error 错误 v\vn}/>*d
39.fraud舞弊 Jt"Wtr
40.modified or additional procedures 修改或追加审计程序 |Q
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41.misappropriation of assets 侵占资产 _QY "#
42.transactions without substance 虚假交易 RB2u1]l
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 f?QD##~;
45.materialiy 重要性 $fKWB5p|()
46.exceed the materiality level 超过重要性水平 wSDDejg
47.approach the materiality level 接近重要性水平 _U %B1s3y
48.an acceptably low level 可接受水平 !O*n6}nPE
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 Cpl)byb
50.misstatements or omissions 错报或漏报 s0CRrMk
51.aggregate 总计
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52.subsequent events 期后事项 "2-TtQV!
53.adjust the financial statements 调整财务报表 e_SlM=_u
54.perform additional audit procedures 实施追加的审计程序 hS
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55.audit risk 审计风险 Uka4iya
56.detection risk 检查风险 l:+1j{ d7
57.inappropriate audit opinion 不适当的审计意见 :>=,sLfJ
58.material misstatement 重大的错报 ?zEgN!\R)
59.tolerable misstatement 可容忍错报 I
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60.the acceptable level of detection risk 可接受的检查风险 W7 $yE},z
61.assessed level of material misstatement risk 重大错报风险的评估水平 {#MViBhd%
62.simall business 小规模企业 d hy= x
63.accounting system 会计系统 jp|
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64.test of control 控制测试 k6XO-a f
65.walk-through test 穿行测试 ?d 4_'y
66.communication 沟通 _B2t|uQ
67.flow chart 流程图 UOyP6ej
68.reperformance of internal control 重新执行 h!.(7qdd
69.audit evidence 审计证据 ts
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70.substantive procedures 实质性程序 QnqX/vnR
71.assertions 认定 9I9)5`d|Jn
72.esistence 存在 Ua4} dW[w
73.occurrence 发生 -{?Rq'H
74.completeness 完整性 {221@ zcCq
75.rights and obligations 权利和义务 v'uQ'CiH
76.valuation and allocation 计价和分摊 +=O:z *O
77.cutoff 截止 Ur@3_F
78.accuracy 准确性 R9HRbVBJf
79.classification 分类 2
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80.inspection 检查 EpiagCS
81.supervision of counting 监盘 xg8<b
82.observation 观察 ZISR]xay
83.confirmation 函证 +{s^"M2`
84.computation 计算 2:]Sy4K{
85.analytical procedures 分析程序 ny}?+&K
86.vouch 核对 -`( :L[
87.trace 追查 -Bc.<pFqp
88.audit sampling 审计抽样 NQb?&.C
89.error 误差 !vU[V,~
90.expected error 预期误差 R
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91.population 总体 T@L^RaPX
92.sampling risk 抽样风险 Sdn]
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93.non- sampling risk 非抽样风险 m+L:\mvA
94.sampling unit 抽样单位 )}EwEM
95.statistical sampling 统计抽样 ?lTQjw{
96.tolerable error 可容忍误差 90q*V%cS
97.the risk of under reliance 信赖不足风险 Ruf*aF(
98.the risk of over reliance 信赖过度风险 EV
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99.the risk of incorrect rejection 误拒风险 {uw]s<
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100. the risk of incorrect acceptance 误受风险 )TLDNpH?J
101.working trial balance 试算平衡表 ALG +
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 ^t| %!r
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104.cash disbursement 现金支出 I;No++N0
105.bank statement 银行对账单 V3UEuA
106.bank reconciliation 银行存款余额调节表 4:K9FqU
107.balance sheet date 资产负债表日 H;v*/~zl
108.net realizable value 可变现净值 2Bx\nLf/
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109.storeroom 仓库 y(%6?a @
110.sale invoice 销售发票 -1@kt<Es
111.price list 价目表 (|WqOwmoUt
112.positive confirmation request 积极式询证函 2JbCYCTC
113.negative confirmation request 消极式询证函 6pH.sX$!_
114.purchase requisition 请购单 Y,+$vj:y8
115.receiving report 验收报告 [ [Z*n/tr
116.gross margin 毛利 wy7f7zIa
117.manufacturing overhead 制造费用 i6[Hu
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118.material requisition 领料单 5nk]{ G> V
119.inventory-taking 存货盘点 gG#M-2P
120.bond certificate 债券 + 505
121.stock certificate 股票
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122.audit report 审计报告 CrK}mbe
123.entity 被审计单位 Z/%>/
124.addressee of the audit report 审计报告的收件人 T8v>J4@t
125.unqualified opinion 无保留意见 q$\KE4v"
126.qualified opinion 保留意见 gg<lWeS/3
127.disclaimer of opinion 无法表示意见 XXO
128.adverse opinion 否定意见 >2%!=q3)
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A (1)ABC 作业基础成本计算 pJV<#<#Z
A (2)absorbed overhead 已吸收制造费用 #Hq XC\
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A (3)absorption costing 吸收成本计算 Ug/b;( dJ'
A (4)account 账户,报表 6z~6o0s~
A (5)accounting postulate 会计假设 9OX&;O+
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A (6)accounting series release 会计公告文件 =ove#3
A (7)accounting valuation 会计计价 Wq]^1g_
A (8)account sale 承销清单 V4_ZBeWA
A (9)accountability concept 经营责任概念 x2l~aw#?
A (10)accountancy 会计职业 oPl^tzO
A (11)accountant 会计师 G/b
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A (12)accounting 会计 } DoNp[`
A (13)agency cost 代理成本 "1Vuf<?C
A (14)accounting bases 会计基础 1a`dB
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A (15)accounting manual 会计手册 _pL:dKfy7
A (16)accounting period 会计期间 I t",WFE.
A (17)accounting policies 会计方针 |
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A (18)accounting rate of return 会计报酬率 :W^
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A (19)accounting reference date 会计参照日 qEE
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A (20)accounting reference period 会计参照期间 6
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A (21)accrual concept 应计概念 Z!DGCw
A (22)accrual expenses 应计费用 EP,lT.u3
A (23)acid test ration 速动比率(酸性测试比率) ;~F&b:CyG
A (24)acquisition 购置 !2=<MO
A (25)acquisition accounting 收购会计 eX>x
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A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 ]U82A**n
A (28)administrative expenses 行政管理费 C`Zz\DNG@
A (29)advice note 发货通知 O(#DaFJv
A (30)amortization 摊销 (}
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A (31)analytical review 分析性检查 741Sd8
A (32)annual equivalent cost 年度等量成本法 5NHNnDhuL
A (33)annual report and accounts 年度报告和报表 bu$YW'
A (34)appraisal cost 检验成本 E&9BeU
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A (35)appropriation account 盈余分配账户 yJNQO'wcv
A (36)articles of association 公司章程细则 MDAJ
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A (37)assets 资产 {%gMA?b|"
A (38)assets cover 资产保障 WWZ`RY
A (39)asset value per share 每股资产价值 0w)Gb}o$
A (40)associated company 联营公司 s,Azcqem
A (41)attainable standard 可达标准 -Q9} gaH_
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A (42)attributable profit 可归属利润 H[S[ y
A (43)audit 审计 MfQ 9d9
A (44)audit report 审计报告 3RJsH:u8
A (45)auditing standards 审计准则 vnc-
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A (46)authorized share capital 额定股本 MfNsor
A (47)available hours 可用小时 #TS:|=
A (48)avoidable costs 可避免成本 Xs}.7
B (49)back-to-back loan 易币贷款 X;'H@GU0
B (50)backflush accounting 倒退成本计算 (ZSd7qH"
B (51)bad debts 坏帐 ip8%9fG\>
B (52)bad debts ratio 坏帐比率 bf@H(gCW=
B (53)bank charges 银行手续费 &L`^\B]k|
B (54)bank overdraft 银行透支 =Z}$X:
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B (55)bank reconciliation 银行存款调节表 i24t$7q
B (56)bank statement 银行对账单 x,L<{A`z
B (57)bankruptcy 破产 -?z#
B (58)basis of apportionment 分摊基础 A*^aBWFR
B (59)batch 批量 @S9^~W3G3
B (60)batch costing 分批成本计算 OGcq]ue
B (61)beta factor B(市场)风险因素 Ui|z#{8&
B (62)bill 账单 QNWGUg4*&
B (63)bill of exchange 汇票 :<gC7UW
B (64)bill of landing 提单 ?`hA :X<
B (65)bill of materials 用料预计单 h(C@IIO^;G
B (66)bill payable 应付票据 V$0mcwH
B (67)bill receivable 应收票据 P_}wjz}9ZX
B (68)bin card 存货记录卡 *{DpNV8"
B (69)bonus 红利 x/NjdK
B (70)book-keeping 薄记 i/|}#yw8A
B (71)Boston classification 波士顿分类 sD#*W<
B (72)breakeven chart 保本图 \~X:ffb =
B (73)breakeven point 保本点 hU'h78bt(
B (74)breaking-down time 复位时间 6U9FvPJ
B (75)budget 预算 /L{V3}[j
B (76)budget center 预算中心 T
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B (77)budget cost allowance 预算成本折让 ghGpi U$
B (78)budget manual 预算手册 }i$ER,hXh
B (79)budget period 预算期间 _$+BYK@
B (80)budgetary control 预算控制 k@Qd:I;;
B (81)budgeted capacity 预算生产能力 $:|?z_@
B (82)burden 制造费用 B_mT[)ut
B (83)business center 经营中心 OMf
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B (84)business entity 营业个体 jZr"d*Y
B (85)business unit 经营单位 L8,/
B (86)buy-out management 管理性购买产权 d0V*[{
B (87)by-product 副产品 WeZ?L|&%w0
C (88)called-up share capital 催缴股本 (1e,9!?
C (89)capacity 生产能力 l#IN)">1
C (90)capacity ratios 生产能力比率 vN&(__3((
C (91)capital 资本 O@HL%ha
C (92)capital assets pricing model资本资产计价模式 m`BE{%
C (93)capital commitment 承诺资本 uA
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C (94)capital employed 已运用的资本 qr4.s$VGs*
C (95)capital expenditure 资本支出 (T!#7
C (96)capital expenditureauthorization 资本支出核准 @.)WS\Cv#E
C (97)capital expenditure control 资本支出控制 ',Y`\X
C (98)capital expenditure proposal资本支出申请 p~WX\;
C (99)capital funding planning 资本基金筹集计划 !?)aZ |r
C (100)capital gain 资本收益 E(F?o.b
C (101)capital investment appraisal资本投资评估 zJ)`snN|
C (102)capital maintenance 资本保全 .WLwAL
C (103)capital resource planning 资本资源计划 }_=h]|6t
C (104)capital surplus 资本盈余 G5hf m-
C (105)capital turnover 资本周转率 ZZ>F ^t
C (106)card 记录卡 $MqEM~^=
C (107)cash 现金 9zl-C*
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C (108)cash account 现金账户 \
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C (109)cash book 现金账薄 v]\T
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C (110)cash cow 金牛产品 _MW
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C (111)cash flow 现金流量 ^EJ]LNk}
C (112)cash discounted 现金贴现 3aw-fuuIb
C (113)cash flow budget 现金流量预算 Q[c:A@oW
C (114)cash flow statement 现金流量表 =6a=`3r!I
C (115)cash ledger 现金分类账 T9FGuit9
C (116)cash limit 现金限额 <Uu[nUJ
C (117)CCA 现时成本会计 F9k}zAY\J
C (118)center 中心 _6m{zvyX>
C (119)changeover time 变更时间 (&-I-#i
C (120)chartered entity 特许经济个体 97dF
C (121)cheque 支票 5?A<('2
C (122)cheque register 支票登记薄 G<P/COI#M5
C (123)coin analysis 零钱分类 >9y!M'V
C (124)classification 分类 ;6$W-W _
C (125)clock card 工时卡 7+Er}y>
C (126)code 代码 @=OX7zq\h-
C (127)commitment accounting 承诺确认会计 /[5\T2GI
C (128)common cost 共同成本 ~l('ly
C (129)company limited byguarantee 有限担保责任公司 (coaGQ@d
C (130)company limited shares 股份有限公司 @O/"s~d-
C (131)competitive position 竞争能力状况 hcpe~spz9|
C (132)concept 概念 nub!*)q
C (133)conglomerate 跨行业企业 zSjZTA/Z
C (134)consistency concept 一致性概念 /IlO
C (135)consolidated accounts 合并报表 qOAP_\@T
C (136)consolidation accounting 合并会计 5&.I9}[)j
C (137)consortium 财团 XZ2 ji_D
C (138)contingency plan 应急计划 ^B8[B&K
C (139)contingent liabilities 或有负债 dXPTW;w
C (140)continuous operation 连续生产 ^U);MH8
C (141)contra 抵消 Bjh8uW
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C (142)contract cost 合同成本 hY/qMK5
C (143)contract costing 合同成本计算 b'I@TLE')
C (144)contribution 贡献毛益 dkW7k^g
C (145)contribution centre 贡献中心 @YVla!5O@
C (146)contribution chart 贡献图 b\t?5z-Z
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 nt@uVwfQ
C (148)contribution to salesration 贡献毛益对销售比率 OKAmw>{
C (149)control 控制 4b+_|kYb
C (150)control account 控制帐户 *to#ZMR;!
C (151)control limits 控制限度 ZENblh8fs
C (152)controllability concept 可控制概念 s)Xz}QPK.
C (153)controllable cost 可控制成本 (:^YfG~e
C (154)conversion cost 加工成本 Y5y7ONcn
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 !}5+hj!6
C (156)corporate appraisal 公司评估 36Lf8~d4"h
C (157)corporate planning 公司计划 RRro.r,
C (158)corporate social reporting 公司社会报告 #%pY,AK:=
C (159)corporation 股份公司 XtE O )
C (160)cost 成本 N'PK4:
C (161)cost account 成本帐户 7q:;3;"9
C (162)cost accounting 成本会计 W)^%/lAh
C (163)cost accounting manual 成本手册 efuiFN;
C (164)cost accounts calendar 成本报表的日历时间 |[p]])
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C (165)cost adjustment 成本调整 '$VP\Gj.
C (166)cost allocation 成本分配 [ {HTGz@(
C (167)cost apportionment 成本分摊 3EH@tlTl
C (168)cost attribution 成本归属 ]bbP_n8
C (169)cost audit 成本审计 8bf@<VTO_
C (170)cost behaviour 成本性态 D~TlG@Pq
C (171)cost benefit analysis 成本效益分析 %L$?Mey
C (172)cost center 成本中心 .J=QWfqt
C (173)cost driver 成本动因