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注会《审计》英语常用词汇 \_w>I_=F
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1.audit 审计 y9xvGr[l
2.attestation 鉴证 0mMoDJRy
3.credibility 可信赖程度 UTLuzm
4.audit of financial statements 财务报表审计 x<fF1];
5.agreed-upon procedures 执行商定程序 [PW\l+i
6.high levels of assurance 高水平保证 x[_SNX"
7.compilation 编制 w4fz!l]
8.reliability 可靠性 UqwU3
9.relevance 相关性 FP_q?=~rFs
10.professional skepticism 职业谨慎 (/a#1Pd&
11.objectivity 客观性 ZZu{ct9
12. professional competence 专业胜任能力 $,)PO
Z
13.Senior/CPA-in-charge 项目经理 u9zEhfg8
14.audit engagement letter 业务约定书 P\lEfsuR
15.recurring audit 连续审计 L]kd.JJvy
16.the client 委托人 \Qvo
L
17.change CPA 更换注册会计师 lPaTkZw
18.the existing CPA 现任注册会计师 }83a^E9L
19.the successor CPA 后任注册会计师 z*FCd6X
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 d^(7\lw
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22.expert 专家
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23.the board of directors 董事会 [^S(SPL
24.knowledge of the entity‘ s business 了解被审计单位情况 Rl/5eE8
25.assess material misstatement risks评估重大错报风险 /
:z<+SCh
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?XIB\7
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27.a general knowledge of —— 初步了解―――的情况 6D&{+;
28.a more knowledge of—— 进一步了解的情况 akA7))Q
29.the prior year‘s working papers 以前年度工作底稿 2z9s$tp
30.minutes of meeting 会议纪要 H[_i=X3-~
31.business risks 经营风险 jP{&U&!i
32.appropriateness 适当性 l@)`Q
33.accounting estimate 会计估计 2Onp{,'}
34.management representations 管理层声明 D){my_
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35.going concern assumption 持续经营假设 5MCnGg@
36.audit plan 审计计划 0MI4"<
37.significant audit areas 重点审计领域 21$E.x 6
38.error 错误 awv$ }EFo
39.fraud舞弊 sg8[TFX@Z
40.modified or additional procedures 修改或追加审计程序 |z7V1xF
41.misappropriation of assets 侵占资产 6Hp+?mmh
42.transactions without substance 虚假交易 ;
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43.unusual pressures 异常压力 8<)ZpB,7
44.the suspected noncompliance 涉嫌存在违法行为 (Z0_e&=*
45.materialiy 重要性 FS)"MDs
46.exceed the materiality level 超过重要性水平 bFIM07
47.approach the materiality level 接近重要性水平 O
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48.an acceptably low level 可接受水平 mCyn:+
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 4`B3Kt`o
50.misstatements or omissions 错报或漏报 W#P`Y < u$
51.aggregate 总计 BW:HKH.k
52.subsequent events 期后事项 jsFfrS"*
53.adjust the financial statements 调整财务报表 /go|r '
54.perform additional audit procedures 实施追加的审计程序 Q+oV?
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55.audit risk 审计风险 eaAGlEW6J
56.detection risk 检查风险 B<Q)z5KK
57.inappropriate audit opinion 不适当的审计意见 oY4^CGk=
58.material misstatement 重大的错报 Fw S>V2R
59.tolerable misstatement 可容忍错报 Y4C<4L?
60.the acceptable level of detection risk 可接受的检查风险 o"6
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61.assessed level of material misstatement risk 重大错报风险的评估水平 s&hr$`V4
62.simall business 小规模企业 A;<wv>T
63.accounting system 会计系统 hvG D`
64.test of control 控制测试 g#MLA5%=u
65.walk-through test 穿行测试 ~Pj q3etk
66.communication 沟通 ZTibF'\5N
67.flow chart 流程图
ny
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68.reperformance of internal control 重新执行 cNbUr
69.audit evidence 审计证据 [#9i@40
70.substantive procedures 实质性程序 P6&%`$
71.assertions 认定 #R>x]Nt}
72.esistence 存在 F"bz<{
73.occurrence 发生 o]Xt2E
74.completeness 完整性 0k#7LubWZl
75.rights and obligations 权利和义务 +fvD1xHI
76.valuation and allocation 计价和分摊 ae2Q^yLA
77.cutoff 截止 pI:,Lt1B
78.accuracy 准确性 ME$J42
79.classification 分类 8IA1@0n&
80.inspection 检查 lLp,sNAj
81.supervision of counting 监盘
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82.observation 观察 lxm/*^
83.confirmation 函证 z&WtPSyGj
84.computation 计算 vQ
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85.analytical procedures 分析程序 cGiL9|k
86.vouch 核对 *i}X(sfe
87.trace 追查 hLbWqF
88.audit sampling 审计抽样 cT(6>@9@
89.error 误差 WR3,woo
90.expected error 预期误差 m`l9d4p
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91.population 总体 u4_QLf@I
92.sampling risk 抽样风险 {vGJ}q?Sd"
93.non- sampling risk 非抽样风险 Z,/K$;YWo
94.sampling unit 抽样单位 ~ney~Pz_
95.statistical sampling 统计抽样 {nbT$3=Zt
96.tolerable error 可容忍误差 l2LLM {B
97.the risk of under reliance 信赖不足风险 s/=% kCo
98.the risk of over reliance 信赖过度风险 SIV !8mz
99.the risk of incorrect rejection 误拒风险 *68 TTBq(
100. the risk of incorrect acceptance 误受风险 )Xh}N
101.working trial balance 试算平衡表 J09jBQ]R
102.index and cross-referencing 索引和交叉索引 Km;}xke6
103.cash receipt 现金收入 +rJ6DZ
104.cash disbursement 现金支出 fO$){(]^
105.bank statement 银行对账单 :{#O
106.bank reconciliation 银行存款余额调节表 6q\*{_CPB
107.balance sheet date 资产负债表日 @uH!n~QV
108.net realizable value 可变现净值 [Q0V 5P~Q'
109.storeroom 仓库 1vxRhS&FY
110.sale invoice 销售发票 J\r\_P@;c
111.price list 价目表 ~g\~x
112.positive confirmation request 积极式询证函 c3 O/#*
113.negative confirmation request 消极式询证函 W;'fAohr
114.purchase requisition 请购单 HJ]xZ83pC
115.receiving report 验收报告 |ZL?Pqki
116.gross margin 毛利 \c
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117.manufacturing overhead 制造费用 MzD1sWmK
118.material requisition 领料单 G;3%k.{
119.inventory-taking 存货盘点 oGRk/@
120.bond certificate 债券 -B H/)$-$
121.stock certificate 股票 I@MG?ZQ
122.audit report 审计报告 Z^:_,aJ?
123.entity 被审计单位 `UTPX'Vz
124.addressee of the audit report 审计报告的收件人 PqV
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125.unqualified opinion 无保留意见 =3.dgtH
126.qualified opinion 保留意见 GLn=*Dh#
127.disclaimer of opinion 无法表示意见 (T_-`N|
128.adverse opinion 否定意见 y)fMVD"(
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A (1)ABC 作业基础成本计算 I&{T 4.B:U
A (2)absorbed overhead 已吸收制造费用 1EXT^2!D
A (3)absorption costing 吸收成本计算 o{G*7V@H
A (4)account 账户,报表 .;]WcC<3
A (5)accounting postulate 会计假设 ryVYY>*(K
A (6)accounting series release 会计公告文件 &{V |%u}v
A (7)accounting valuation 会计计价 hBjU(}\3
A (8)account sale 承销清单 ^e8xg=8(
A (9)accountability concept 经营责任概念 ]~aj
A (10)accountancy 会计职业 4<i#TCGex3
A (11)accountant 会计师 r8s>s6vm
A (12)accounting 会计
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A (13)agency cost 代理成本 ?>}p'{I
A (14)accounting bases 会计基础 i%-yR DIX
A (15)accounting manual 会计手册 |%C2 cx
A (16)accounting period 会计期间 gsbr8zwG,
A (17)accounting policies 会计方针 "[N2qJ}p
A (18)accounting rate of return 会计报酬率 ENZym
A (19)accounting reference date 会计参照日 8Yh'/,o=L#
A (20)accounting reference period 会计参照期间 bzFac5n)Q
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 A|\A|8=b
A (23)acid test ration 速动比率(酸性测试比率) f~NS{gL*
A (24)acquisition 购置 x/DV> Nfn
A (25)acquisition accounting 收购会计 LDr?'M!D
A (26)activity based accounting 作业基础成本计算 ^%$IdDx
A (27)adjusting events 调整事项 k|/VNV( =0
A (28)administrative expenses 行政管理费 ij
$NTY=u
A (29)advice note 发货通知 @Chl>s
A (30)amortization 摊销 Sb[>R(0:
A (31)analytical review 分析性检查 ^Kz?SO
A (32)annual equivalent cost 年度等量成本法 /o9it;
A (33)annual report and accounts 年度报告和报表 ku5|cF*%
A (34)appraisal cost 检验成本 4Hz3KKu
A (35)appropriation account 盈余分配账户 klUV&O+=%
A (36)articles of association 公司章程细则 Zi~.
A (37)assets 资产 )/jDt dI
A (38)assets cover 资产保障 < o?ua}
A (39)asset value per share 每股资产价值 8g0 #WV
A (40)associated company 联营公司 3gUY13C}:p
A (41)attainable standard 可达标准 !, BJO3&
6{I7)@>N
A (42)attributable profit 可归属利润 $VmV>NZ
A (43)audit 审计 j2D!=PK;
A (44)audit report 审计报告 \6wltTW]#
A (45)auditing standards 审计准则 $mPR)T
A (46)authorized share capital 额定股本 l$gJ^Wf2gY
A (47)available hours 可用小时 l ms^|?
A (48)avoidable costs 可避免成本 jlBsm'M<m
B (49)back-to-back loan 易币贷款 @@D/&}#F
B (50)backflush accounting 倒退成本计算 E{T3Xwg
B (51)bad debts 坏帐 nX!%9x$3
B (52)bad debts ratio 坏帐比率 rN&fFI
B (53)bank charges 银行手续费 p6- //0qb
B (54)bank overdraft 银行透支 MLV]+H[mt
B (55)bank reconciliation 银行存款调节表 QZVyU8j3
B (56)bank statement 银行对账单 { 4j<X5V
B (57)bankruptcy 破产 ?Z{/0X)]|
B (58)basis of apportionment 分摊基础 X"TL'"?fo
B (59)batch 批量 nk|(cyt)
B (60)batch costing 分批成本计算 eQ'E`S_d
B (61)beta factor B(市场)风险因素 }ekNZNcuM
B (62)bill 账单 Z?eTjkNS#
B (63)bill of exchange 汇票 4BMu0["6|s
B (64)bill of landing 提单 WfO E I1
B (65)bill of materials 用料预计单 &MX&5@
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B (66)bill payable 应付票据 oO
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B (67)bill receivable 应收票据 gv eGBi
B (68)bin card 存货记录卡 "Erphn
B (69)bonus 红利 K>'4^W5d,
B (70)book-keeping 薄记
ck;:84
B (71)Boston classification 波士顿分类 vE[d
& b[
B (72)breakeven chart 保本图 ~;HASHu
B (73)breakeven point 保本点 wf ]Wm
B (74)breaking-down time 复位时间 |KJGM1]G
B (75)budget 预算 niS\0ZA
B (76)budget center 预算中心 hWt_}'
B (77)budget cost allowance 预算成本折让 1Lf -
B (78)budget manual 预算手册 L[zTT\a
B (79)budget period 预算期间 OFohyy(
B (80)budgetary control 预算控制 !S<p"
B (81)budgeted capacity 预算生产能力 )P7oL.)
B (82)burden 制造费用 QO$18MBcc
B (83)business center 经营中心 bzG vnaTt
B (84)business entity 营业个体 GNW$:=0u
B (85)business unit 经营单位 F42^Uoaz
B (86)buy-out management 管理性购买产权 LiEEQ
B (87)by-product 副产品 htYfIy{5w
C (88)called-up share capital 催缴股本 m
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+1
C (89)capacity 生产能力 ]fY:+Ru
C (90)capacity ratios 生产能力比率 vmg
d
C (91)capital 资本 7
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C (92)capital assets pricing model资本资产计价模式 t,Tq3zB
C (93)capital commitment 承诺资本 /\ fR6|tJ
C (94)capital employed 已运用的资本 M7qg\1L
C (95)capital expenditure 资本支出 d1yLDj?
C (96)capital expenditureauthorization 资本支出核准 ]#N8e?b,
C (97)capital expenditure control 资本支出控制 =n.&N
C (98)capital expenditure proposal资本支出申请 }G(#jOYk
C (99)capital funding planning 资本基金筹集计划 k Jz^\
Re
C (100)capital gain 资本收益 rE"FN~9P
C (101)capital investment appraisal资本投资评估 #pWy%U
C (102)capital maintenance 资本保全 klmbbLce
C (103)capital resource planning 资本资源计划 ^Cp;#|g,
C (104)capital surplus 资本盈余 c@lF*"4
C (105)capital turnover 资本周转率 "'+/ax[{
C (106)card 记录卡 5aVZ"h"
C (107)cash 现金 hXH+C-%{
C (108)cash account 现金账户 FS7D
C (109)cash book 现金账薄 D{7sfkcJ
C (110)cash cow 金牛产品 W<#Kam:8e
C (111)cash flow 现金流量 ybf,pDY#f
C (112)cash discounted 现金贴现 f/
3'lPK^
C (113)cash flow budget 现金流量预算 U7LCd+Z5X
C (114)cash flow statement 现金流量表 pl}W|kW}
C (115)cash ledger 现金分类账 MHE/#G
C (116)cash limit 现金限额 Y;\@
5TgQ,
C (117)CCA 现时成本会计 u$q
asII
C (118)center 中心 >d;U>P5.
C (119)changeover time 变更时间 UN<$F yb
C (120)chartered entity 特许经济个体 HII@Ed f?
C (121)cheque 支票 ']!wc8m1"
C (122)cheque register 支票登记薄 ^K<!`B
C (123)coin analysis 零钱分类 ,A#gF_8
C (124)classification 分类
0{!-h
C (125)clock card 工时卡 {h|kx/4{m
C (126)code 代码 \0*dKgN
C (127)commitment accounting 承诺确认会计 1q
ZnyJ
C (128)common cost 共同成本 8&hxU@T~
C (129)company limited byguarantee 有限担保责任公司 ^Ux.s Q
C (130)company limited shares 股份有限公司 4Qi-zNNB
C (131)competitive position 竞争能力状况
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C (132)concept 概念 (\'lV8}
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C (133)conglomerate 跨行业企业 &i805,lx
C (134)consistency concept 一致性概念 $;";i:H`
C (135)consolidated accounts 合并报表 ?`:+SncI"b
C (136)consolidation accounting 合并会计 B<|Vm.D
C (137)consortium 财团 xxgdp. (
C (138)contingency plan 应急计划 y`z?lmV)xM
C (139)contingent liabilities 或有负债 ^]/V-!j
C (140)continuous operation 连续生产 ,7d#t4
C (141)contra 抵消 DLq'V.M:
C (142)contract cost 合同成本 Nbf>Y
C (143)contract costing 合同成本计算 WK#c* rsij
C (144)contribution 贡献毛益 .*?-j?U.
C (145)contribution centre 贡献中心 V2yX;u
C (146)contribution chart 贡献图 sVlQ5M oo(
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 N7q6pBA"E
C (148)contribution to salesration 贡献毛益对销售比率 on7?V<
C (149)control 控制 IUG}Q7w5
C (150)control account 控制帐户 D;:p6q}hT
C (151)control limits 控制限度 bvl!^xO]
C (152)controllability concept 可控制概念 -23sm~`
C (153)controllable cost 可控制成本 ihct~y-9W
C (154)conversion cost 加工成本 kK&AK2
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ey:%Zy
[~
C (156)corporate appraisal 公司评估 {XXnMO4uR;
C (157)corporate planning 公司计划 U@}r?!)"f
C (158)corporate social reporting 公司社会报告 2/))Y\~
C (159)corporation 股份公司 r0<zy_d'
C (160)cost 成本 xjYH[PgfX
C (161)cost account 成本帐户 M>*xbBl
C (162)cost accounting 成本会计 fndH]Yp
C (163)cost accounting manual 成本手册 dA#'HMh@
C (164)cost accounts calendar 成本报表的日历时间 {(d 6of`C_
C (165)cost adjustment 成本调整 sZ"(#g;3<
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 x45F-w{
C (168)cost attribution 成本归属 GG4FS
C (169)cost audit 成本审计 `Gg,oCQg
C (170)cost behaviour 成本性态
(
s51GRC
C (171)cost benefit analysis 成本效益分析 nwi8>MG
C (172)cost center 成本中心 0\1g-kc!v
C (173)cost driver 成本动因