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注会《审计》英语常用词汇 Fxn=+Xgg
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1.audit 审计 h]
4qJ
2.attestation 鉴证 BF"eVKA
3.credibility 可信赖程度 2#8PM-3"
4.audit of financial statements 财务报表审计 $4k
bOqn4
5.agreed-upon procedures 执行商定程序 sosIu
6.high levels of assurance 高水平保证 BWr!K5w>i
7.compilation 编制 ^c"\%!w"O
8.reliability 可靠性 N9vNSmm
9.relevance 相关性 yr)e."#S
10.professional skepticism 职业谨慎 7,Q7`}gBf
11.objectivity 客观性 qj^A
12. professional competence 专业胜任能力 24fN3
13.Senior/CPA-in-charge 项目经理 8jiBLZkRf
14.audit engagement letter 业务约定书 e.(RhajB
15.recurring audit 连续审计 1uzK(j8w
16.the client 委托人 @JOsG-VW~
17.change CPA 更换注册会计师
-:wV3D
18.the existing CPA 现任注册会计师 [P]M)vJ**
19.the successor CPA 后任注册会计师 k"cKxzB
20.the preceding CPA前任注册会计师 TLg 9`UA
21.issue the audit report 出具审计报告 TC
;Aj|)N
22.expert 专家 [3qJUJM
23.the board of directors 董事会 i6i;{\tc
24.knowledge of the entity‘ s business 了解被审计单位情况 R^.c
25.assess material misstatement risks评估重大错报风险
@;[. #hK
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [Uj,, y.wB
27.a general knowledge of —— 初步了解―――的情况 \;+b1
28.a more knowledge of—— 进一步了解的情况 OQDx82E
29.the prior year‘s working papers 以前年度工作底稿 UaHN*@
30.minutes of meeting 会议纪要 FH;)5GGnv
31.business risks 经营风险 p4K
8L'nZ
32.appropriateness 适当性 Iapzh y2l
33.accounting estimate 会计估计 Ae<;b Of
34.management representations 管理层声明 vVo# nzeZ5
35.going concern assumption 持续经营假设 YLV$#a3
36.audit plan 审计计划 'NnmLM(oh
37.significant audit areas 重点审计领域 s3~6[T?8
38.error 错误 N9z!-y'X
39.fraud舞弊 W61:$y}8
40.modified or additional procedures 修改或追加审计程序 " j:15m5
41.misappropriation of assets 侵占资产 \d w ["k
42.transactions without substance 虚假交易 If|i `,Iy
43.unusual pressures 异常压力 D.h <!?E%
44.the suspected noncompliance 涉嫌存在违法行为 L.a~vk
1
45.materialiy 重要性 w aDJ
46.exceed the materiality level 超过重要性水平 6|1#Prj
47.approach the materiality level 接近重要性水平 be.Kx< I
48.an acceptably low level 可接受水平 =I+5sCF{g
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 [U{RDX
50.misstatements or omissions 错报或漏报 +R31YR8C0
51.aggregate 总计 u#Uc6? E
52.subsequent events 期后事项 dw7h@9\y
53.adjust the financial statements 调整财务报表 ` $[`C/h
54.perform additional audit procedures 实施追加的审计程序 {dV!sQD
55.audit risk 审计风险 eBW]hwhKzM
56.detection risk 检查风险 BFn}~\wzK
57.inappropriate audit opinion 不适当的审计意见 &oDu$%dkT
58.material misstatement 重大的错报 puGy`9eKv1
59.tolerable misstatement 可容忍错报 );^{;fLy%
60.the acceptable level of detection risk 可接受的检查风险 PmDar<m
61.assessed level of material misstatement risk 重大错报风险的评估水平 E+eC #!&w
62.simall business 小规模企业 &MP8.(u `
63.accounting system 会计系统 (' i_Xe
64.test of control 控制测试 zx5t
gZd,N
65.walk-through test 穿行测试 uTP4r
66.communication 沟通 yy\d<-X~
67.flow chart 流程图 6r)qM)97
68.reperformance of internal control 重新执行 u8[jD^
69.audit evidence 审计证据 v=+> ids
70.substantive procedures 实质性程序 ' :,p6
71.assertions 认定 jyjK~!0
72.esistence 存在 hfQ^C6yR
73.occurrence 发生 ~Q1%DV.
74.completeness 完整性 65pC#$F<x
75.rights and obligations 权利和义务 p5=VGKp
76.valuation and allocation 计价和分摊 No)@#^
77.cutoff 截止 H3o Um1
78.accuracy 准确性 v>mr
79.classification 分类 ]F,v#6qi
80.inspection 检查 2 lBu"R 6}
81.supervision of counting 监盘 f.u[!T
82.observation 观察 Xdc>Z\0V
83.confirmation 函证 SyR[G*djl
84.computation 计算 (8.|q6Nww
85.analytical procedures 分析程序 !rgdOlTR ^
86.vouch 核对 68jq1Y
Pv
87.trace 追查 FA;uu\
88.audit sampling 审计抽样 1PJ8O|Zt8
89.error 误差 KcX] g*wy
90.expected error 预期误差 nA^UF_rD-
91.population 总体 ySwvjP7f
92.sampling risk 抽样风险 AW:WDNQh8n
93.non- sampling risk 非抽样风险 Y$?<y
94.sampling unit 抽样单位 QK%6Ncv
95.statistical sampling 统计抽样 iw^(3FcP@C
96.tolerable error 可容忍误差 G@igxnm}
97.the risk of under reliance 信赖不足风险 skP2IMa75
98.the risk of over reliance 信赖过度风险 Y r^C+Oyg
99.the risk of incorrect rejection 误拒风险 &U8W(NxN
100. the risk of incorrect acceptance 误受风险 "J%/xj
101.working trial balance 试算平衡表 hUy\)GsT
102.index and cross-referencing 索引和交叉索引 X6]eQ PN2
103.cash receipt 现金收入 `7zNVYur8
104.cash disbursement 现金支出 O)!MWmr
105.bank statement 银行对账单 y2eeE CS]
106.bank reconciliation 银行存款余额调节表 - ?W hJ.U
107.balance sheet date 资产负债表日 t`X-jr)g
108.net realizable value 可变现净值 SD^6ib/]b
109.storeroom 仓库 NPM}w!
110.sale invoice 销售发票 ?5!>k^q
111.price list 价目表 X}v]iX
112.positive confirmation request 积极式询证函 jz2W/EE`w
113.negative confirmation request 消极式询证函 %vO b"K$X
114.purchase requisition 请购单 2*K _RMr~
115.receiving report 验收报告 +[
944n
116.gross margin 毛利 I)Dd"I
117.manufacturing overhead 制造费用 yA+:\%y$
118.material requisition 领料单 L{\au5-4
119.inventory-taking 存货盘点 @iwg`j6ol
120.bond certificate 债券 cO"7wgg
121.stock certificate 股票 =MqefV;-
122.audit report 审计报告 iVt*N$iZ
123.entity 被审计单位 +SSF=]4+
124.addressee of the audit report 审计报告的收件人 iS^IqS
125.unqualified opinion 无保留意见 m4~Co*]w
126.qualified opinion 保留意见 fr%}|7
127.disclaimer of opinion 无法表示意见 FXPw 5
128.adverse opinion 否定意见 ~',<7eW
6XO%l0dC.
A (1)ABC 作业基础成本计算 ||&EmH
A (2)absorbed overhead 已吸收制造费用 =M'y& iz-
A (3)absorption costing 吸收成本计算 joh=0nk;D
A (4)account 账户,报表 NGlX%j4j
A (5)accounting postulate 会计假设 >g@;`l.Z#
A (6)accounting series release 会计公告文件 Oi=>Usd
A (7)accounting valuation 会计计价 MeqW/!72$L
A (8)account sale 承销清单 EwcN$Ma
A (9)accountability concept 经营责任概念 yD+)!q"
A (10)accountancy 会计职业 V Z[[zYe
A (11)accountant 会计师 p-zWfXn!P
A (12)accounting 会计 :mU,g|~55
A (13)agency cost 代理成本 5Y
4W:S
A (14)accounting bases 会计基础 ~B%=g)w
A (15)accounting manual 会计手册 P"%i 4-S
A (16)accounting period 会计期间 WVp7H
A (17)accounting policies 会计方针 y8Bi5Ae,+1
A (18)accounting rate of return 会计报酬率 Oc;0*v[I
A (19)accounting reference date 会计参照日 O1Gd_wDC/i
A (20)accounting reference period 会计参照期间 w<<G}4~u|
A (21)accrual concept 应计概念 dwKre#4F
A (22)accrual expenses 应计费用 *K6 V$_{S
A (23)acid test ration 速动比率(酸性测试比率) zlmb_akJ
A (24)acquisition 购置 'Lft\.C
A (25)acquisition accounting 收购会计 h5G>FPM-=
A (26)activity based accounting 作业基础成本计算 |*0oz=
A (27)adjusting events 调整事项 `Njv#K} U
A (28)administrative expenses 行政管理费 1o7
pMp=
A (29)advice note 发货通知 t+k"$zR
A (30)amortization 摊销 zm}4=Kz}
A (31)analytical review 分析性检查 %Ysu613mz
A (32)annual equivalent cost 年度等量成本法 2P8JLT*Tj
A (33)annual report and accounts 年度报告和报表 $Xw .iN]g
A (34)appraisal cost 检验成本 W
xyQA:3s
A (35)appropriation account 盈余分配账户 7'_zJI^
A (36)articles of association 公司章程细则 !ec\8Tj
A (37)assets 资产 :2?J#/o
A (38)assets cover 资产保障
/_?E0r
A (39)asset value per share 每股资产价值 KE+y'j#C3
A (40)associated company 联营公司 pO$`(+q[
A (41)attainable standard 可达标准 |,j6cFNw
XB-pOtVm
A (42)attributable profit 可归属利润 k
IV/o
A (43)audit 审计 12aAO|]/~
A (44)audit report 审计报告 :cop0;X:Wm
A (45)auditing standards 审计准则 |n3PznV
A (46)authorized share capital 额定股本 ,b=&iDc
A (47)available hours 可用小时 BclZsU=xn
A (48)avoidable costs 可避免成本 FfN==2:b
B (49)back-to-back loan 易币贷款 3uCC_Am
B (50)backflush accounting 倒退成本计算 !'Xk=+
B (51)bad debts 坏帐 YMwMaU)K,
B (52)bad debts ratio 坏帐比率 mCe,(/>l+
B (53)bank charges 银行手续费 LWc}j`Wd
B (54)bank overdraft 银行透支 u4NMJnX
B (55)bank reconciliation 银行存款调节表 |HJdpY>Uu
B (56)bank statement 银行对账单 nbMnqkNb
B (57)bankruptcy 破产 g>x2[//pk
B (58)basis of apportionment 分摊基础 gk~.u
B (59)batch 批量 {Q?AIp6u|
B (60)batch costing 分批成本计算 "[(_C&Ot4
B (61)beta factor B(市场)风险因素 zTBr<:
B (62)bill 账单 q(e&{pbM)
B (63)bill of exchange 汇票 %up]"L&i
B (64)bill of landing 提单 pzezN
B (65)bill of materials 用料预计单 @"-<m|lM
B (66)bill payable 应付票据 Q3\j4;jI(
B (67)bill receivable 应收票据 ^<$dTr'
B (68)bin card 存货记录卡 |uQJMf[L)
B (69)bonus 红利 (1fE^KF@f
B (70)book-keeping 薄记 w"bQxS~$y
B (71)Boston classification 波士顿分类 q
ih7
B (72)breakeven chart 保本图 KP[ax2!x
B (73)breakeven point 保本点 ~qLbyzHaB
B (74)breaking-down time 复位时间 vL{~?vq6
B (75)budget 预算 vY<(3[pp
B (76)budget center 预算中心 V{@<Z8sW#
B (77)budget cost allowance 预算成本折让 Zgt, 'T
B (78)budget manual 预算手册 HQK%Y2S
B (79)budget period 预算期间 FD*`$.e3\
B (80)budgetary control 预算控制 ?C//UN;
B (81)budgeted capacity 预算生产能力 /K:M
,q
B (82)burden 制造费用 NTuS(7m
B (83)business center 经营中心 xaX3<V@S
B (84)business entity 营业个体 2BBGJE
B (85)business unit 经营单位 $:s1x\ol
B (86)buy-out management 管理性购买产权 %F9%t
B (87)by-product 副产品 V"*|`z)
C (88)called-up share capital 催缴股本 Axhe9!Fm
C (89)capacity 生产能力 nZ hL
C (90)capacity ratios 生产能力比率 li8l+5d q
C (91)capital 资本 Am%zEt$c
C (92)capital assets pricing model资本资产计价模式 EQ8jxr<p
C (93)capital commitment 承诺资本 hAHl+q)w?
C (94)capital employed 已运用的资本 ;#P@(ZVT
C (95)capital expenditure 资本支出
^.&uYF&
C (96)capital expenditureauthorization 资本支出核准 2I(0EBW
C (97)capital expenditure control 资本支出控制 2[LT!TT
C (98)capital expenditure proposal资本支出申请 !`hjvJryw
C (99)capital funding planning 资本基金筹集计划 =|bM|8,
C (100)capital gain 资本收益 m.EI("n"J
C (101)capital investment appraisal资本投资评估 >,Zjlkh3
C (102)capital maintenance 资本保全 m
m'n#%\G
C (103)capital resource planning 资本资源计划 u1/4WYJeJ
C (104)capital surplus 资本盈余 k/=J<?h0
C (105)capital turnover 资本周转率 (]^9>3{|
C (106)card 记录卡 E< "aUnI
C (107)cash 现金 YTpSR~!Rj
C (108)cash account 现金账户 \$T
C (109)cash book 现金账薄 mMjY I1F
C (110)cash cow 金牛产品 $SRpFz5y$
C (111)cash flow 现金流量
hf^,
C (112)cash discounted 现金贴现 Bjq1za
C (113)cash flow budget 现金流量预算 t@QaxZIlt;
C (114)cash flow statement 现金流量表 y/h~oGxy
C (115)cash ledger 现金分类账 b/5?)!I
C (116)cash limit 现金限额 Ovv~ymj
C (117)CCA 现时成本会计 $IA(QC_]AO
C (118)center 中心 >y"W(
C (119)changeover time 变更时间 cjHo?m'
C (120)chartered entity 特许经济个体 IkFrzw p
C (121)cheque 支票 Bab`wfUve
C (122)cheque register 支票登记薄 E#v}//
C (123)coin analysis 零钱分类 lPSyFb"
C (124)classification 分类 [U]U *x
C (125)clock card 工时卡 _(5SiK R
C (126)code 代码 b4ZZy
w
C (127)commitment accounting 承诺确认会计 *BH*
C (128)common cost 共同成本 $[T^S
C (129)company limited byguarantee 有限担保责任公司 >A|(mc
C (130)company limited shares 股份有限公司 ^Wo/vm*]
C (131)competitive position 竞争能力状况 2Hw&}8
C (132)concept 概念 !qS~YA
C (133)conglomerate 跨行业企业 KPSFy<
C (134)consistency concept 一致性概念 >0DQ<
@ot:
C (135)consolidated accounts 合并报表 6O
bB/*h
C (136)consolidation accounting 合并会计 rCGXHbj%
C (137)consortium 财团 6X~.J4
C (138)contingency plan 应急计划 u n\!K
C (139)contingent liabilities 或有负债 d&4ve Lu
C (140)continuous operation 连续生产 U<gMgA
C (141)contra 抵消 bGOOC?[UX
C (142)contract cost 合同成本 @X+
m,u
C (143)contract costing 合同成本计算 _VGAh:v
C (144)contribution 贡献毛益 m_zl*s*6
C (145)contribution centre 贡献中心 B>rz<bPT
C (146)contribution chart 贡献图 f(:+JH<P~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ?;zu>4f|
C (148)contribution to salesration 贡献毛益对销售比率 O;z:?
C (149)control 控制 {^=T&aCYdS
C (150)control account 控制帐户 JFH3)Q
C (151)control limits 控制限度 FeoI+KA
C (152)controllability concept 可控制概念 r&oR|-2hRk
C (153)controllable cost 可控制成本 OB`(,m#
C (154)conversion cost 加工成本 x?
tC2L
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 _8A
C (156)corporate appraisal 公司评估 !iA3\Ai"
C (157)corporate planning 公司计划 ADK)p?
C (158)corporate social reporting 公司社会报告 `qnp
C (159)corporation 股份公司 7aRtw:PQn
C (160)cost 成本 nF>41 K
C (161)cost account 成本帐户 -}Zck1
C (162)cost accounting 成本会计 _HF66
)X7
C (163)cost accounting manual 成本手册 _; !7:'J
C (164)cost accounts calendar 成本报表的日历时间 h?R{5?RxK
C (165)cost adjustment 成本调整 .DsdQ4Y
C (166)cost allocation 成本分配 U;`C%vHff
C (167)cost apportionment 成本分摊 i0Ejo;dB
C (168)cost attribution 成本归属 KBE3q)
C (169)cost audit 成本审计 U{i xok
C (170)cost behaviour 成本性态 (
m/ujz
C (171)cost benefit analysis 成本效益分析 fn.KZ
C (172)cost center 成本中心 uonCD8
C (173)cost driver 成本动因