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注会《审计》英语常用词汇 /VYT](
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1.audit 审计 :>FN|fz
2.attestation 鉴证 X1#Ar)
3.credibility 可信赖程度 eHr0],
4.audit of financial statements 财务报表审计 L}h_\1
5.agreed-upon procedures 执行商定程序 K_YrdA)6
6.high levels of assurance 高水平保证 PUR,r%K`
7.compilation 编制 `~XksyT
8.reliability 可靠性 |] 7c&`
9.relevance 相关性 g89@>?Mn
10.professional skepticism 职业谨慎 3](hMk,}
11.objectivity 客观性 nxZz{&
12. professional competence 专业胜任能力 +|/0sPW(
13.Senior/CPA-in-charge 项目经理 %o?)`z9-
14.audit engagement letter 业务约定书 P~a@{n*8
15.recurring audit 连续审计 DNGyEC
16.the client 委托人 HE&)N
clY
17.change CPA 更换注册会计师 5r5on#O&
18.the existing CPA 现任注册会计师 |Y3w6 !$
19.the successor CPA 后任注册会计师 *w0!C:mL&
20.the preceding CPA前任注册会计师 24J c`%7,=
21.issue the audit report 出具审计报告 <^YvgQ,m
22.expert 专家 $@PruY3[
23.the board of directors 董事会 I=!kPuw
24.knowledge of the entity‘ s business 了解被审计单位情况 $8\u
25.assess material misstatement risks评估重大错报风险 FX!KX/OE)
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 tVG;A&\,6
27.a general knowledge of —— 初步了解―――的情况 $_S-R
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28.a more knowledge of—— 进一步了解的情况 ?lC>E[
29.the prior year‘s working papers 以前年度工作底稿 0YiTv;mq;
30.minutes of meeting 会议纪要 mG~kf]Y
31.business risks 经营风险 UFj H8jSBx
32.appropriateness 适当性 +La2-I
33.accounting estimate 会计估计 ZID- ~
6
34.management representations 管理层声明 |dR}S!fmG
35.going concern assumption 持续经营假设 \,13mB6
36.audit plan 审计计划 <|r|s
37.significant audit areas 重点审计领域 T=PqA)Ym
38.error 错误 wO]e%BTO
39.fraud舞弊 J4+K)gWB
40.modified or additional procedures 修改或追加审计程序 #B\s'j[A"
41.misappropriation of assets 侵占资产 d88A.Z3w
42.transactions without substance 虚假交易 f1vD{M;
43.unusual pressures 异常压力 8UU
L=
44.the suspected noncompliance 涉嫌存在违法行为 KKC%!Xy
45.materialiy 重要性 Va )W[I
46.exceed the materiality level 超过重要性水平 Z5t^D|
47.approach the materiality level 接近重要性水平 7qqzL_d>
48.an acceptably low level 可接受水平 bTJ<8q
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 fXMY.X>f
50.misstatements or omissions 错报或漏报 ,:mL\ZED
51.aggregate 总计 e]VW\6J&
52.subsequent events 期后事项 Ch]d\G M
53.adjust the financial statements 调整财务报表 D>|`+=1'0"
54.perform additional audit procedures 实施追加的审计程序 '&cH,yc;b
55.audit risk 审计风险 S%- kN;
56.detection risk 检查风险 35l%iaj]G5
57.inappropriate audit opinion 不适当的审计意见 _eGYwBm
58.material misstatement 重大的错报 SZH`-xb!+5
59.tolerable misstatement 可容忍错报 ].Yz
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60.the acceptable level of detection risk 可接受的检查风险 yeiIP
61.assessed level of material misstatement risk 重大错报风险的评估水平
{&+M.Xn
62.simall business 小规模企业 .2&L.
63.accounting system 会计系统 #G#gc`S-,
64.test of control 控制测试 PA'&]piPl:
65.walk-through test 穿行测试 0si1:+t-[+
66.communication 沟通 DKf(igw
67.flow chart 流程图 ht>%O7
68.reperformance of internal control 重新执行 VpJKH\)Rt(
69.audit evidence 审计证据 wQG?)aaM
70.substantive procedures 实质性程序 Y# }qXXZ>]
71.assertions 认定 *47/BLys<
72.esistence 存在 <|l}@\iRX
73.occurrence 发生 W yM
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74.completeness 完整性 U)G.B
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75.rights and obligations 权利和义务 3O,nNt;L{
76.valuation and allocation 计价和分摊 D%
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77.cutoff 截止 L2>e@p\>
78.accuracy 准确性 *;@wPT
79.classification 分类 5,
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80.inspection 检查 Z3JUYEAS
81.supervision of counting 监盘 1_t+lJI9j
82.observation 观察 WkXgz6 P
83.confirmation 函证 ,NQ!d4~D
84.computation 计算 yx
Om=V
85.analytical procedures 分析程序 2PAu>}W*
86.vouch 核对 WO.u{vW]'
87.trace 追查 kqCsEtm]
88.audit sampling 审计抽样 Z5L
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89.error 误差 SE\?8cs]-
90.expected error 预期误差 0Fb];:a
91.population 总体 eyKxnBz
92.sampling risk 抽样风险 l_
}d Q&R
93.non- sampling risk 非抽样风险 :EOai%i
94.sampling unit 抽样单位 TR3U<:
95.statistical sampling 统计抽样 :&wb+tV
96.tolerable error 可容忍误差 O q$_ q
97.the risk of under reliance 信赖不足风险 g4A{RI
98.the risk of over reliance 信赖过度风险 Dizz ?O
99.the risk of incorrect rejection 误拒风险 k\[(;9sf.
100. the risk of incorrect acceptance 误受风险 s)- ;74(
101.working trial balance 试算平衡表 ]JkEf?;
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102.index and cross-referencing 索引和交叉索引 E[t0b5h
103.cash receipt 现金收入 zjA]Tr
104.cash disbursement 现金支出 MS\
vrq'_
105.bank statement 银行对账单 cTGd<
106.bank reconciliation 银行存款余额调节表 qt}M&=}8Q
107.balance sheet date 资产负债表日 8;?4rrS
108.net realizable value 可变现净值 X8ulaa
109.storeroom 仓库 Kn:Ml4[;
110.sale invoice 销售发票 ,jRAVt+{N
111.price list 价目表 =dPokLXn
112.positive confirmation request 积极式询证函 T[$-])iK
113.negative confirmation request 消极式询证函 4fs
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114.purchase requisition 请购单 ketp9}u
115.receiving report 验收报告 _;03R{e*
116.gross margin 毛利 bVUIeX'
117.manufacturing overhead 制造费用 ;(?tlFc
118.material requisition 领料单 /:F^*]
119.inventory-taking 存货盘点 ?Ujg.xo\
120.bond certificate 债券
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121.stock certificate 股票 G{!er:Vwdh
122.audit report 审计报告 w*6b%h%ww
123.entity 被审计单位 14 & KE3`
124.addressee of the audit report 审计报告的收件人 jM\{*!7b
125.unqualified opinion 无保留意见 aB6xRn9
126.qualified opinion 保留意见 ULAr!
127.disclaimer of opinion 无法表示意见 bqED5;d'#
128.adverse opinion 否定意见 VVDN3
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A (1)ABC 作业基础成本计算 dLp1l2h!0
A (2)absorbed overhead 已吸收制造费用 gQr+~O
A (3)absorption costing 吸收成本计算 '|4+<#
A (4)account 账户,报表 P)K$+oo
A (5)accounting postulate 会计假设 U=bx30brh%
A (6)accounting series release 会计公告文件 ~gpxK{
A (7)accounting valuation 会计计价 @N4~|`?U
A (8)account sale 承销清单 MOD&3>NI
A (9)accountability concept 经营责任概念 7Jlkn=9e:
A (10)accountancy 会计职业 | @AXW
A (11)accountant 会计师 I&+.I K_
A (12)accounting 会计 gko=5|c,@
A (13)agency cost 代理成本 .j:,WF<"l5
A (14)accounting bases 会计基础 q2X::Yqk
A (15)accounting manual 会计手册 6=;:[
A (16)accounting period 会计期间 8Nzn%0(Q
A (17)accounting policies 会计方针
|4mvB2r
A (18)accounting rate of return 会计报酬率 g.&B8e
A (19)accounting reference date 会计参照日 ZoXz@/T
A (20)accounting reference period 会计参照期间 kumV|$Y?kA
A (21)accrual concept 应计概念 *Y(59J2
A (22)accrual expenses 应计费用 Ow4 _0l&
A (23)acid test ration 速动比率(酸性测试比率) FC1rwXL(
A (24)acquisition 购置 ts~VO`
A (25)acquisition accounting 收购会计 6nk}k]Ji
A (26)activity based accounting 作业基础成本计算 eJo" Z
A (27)adjusting events 调整事项 ,4H? + |!
A (28)administrative expenses 行政管理费 tQ9%rb
A (29)advice note 发货通知 D
5r H6*J
A (30)amortization 摊销 G^Gs/-
f
A (31)analytical review 分析性检查 .u)KP*_
A (32)annual equivalent cost 年度等量成本法 eaFkDl
A (33)annual report and accounts 年度报告和报表 kD#n/RBgf
A (34)appraisal cost 检验成本 Q("
m*eMRt
A (35)appropriation account 盈余分配账户 WkuCnT
A (36)articles of association 公司章程细则 rL-R-;Ca
A (37)assets 资产 iL;V5|(sb
A (38)assets cover 资产保障 j~N*T XkC
A (39)asset value per share 每股资产价值 Ve(<s
A (40)associated company 联营公司 lBfthLBa
A (41)attainable standard 可达标准 \>5sW8P]H`
iLnW5yy
A (42)attributable profit 可归属利润 CC=I|/mBM
A (43)audit 审计 "zcAYg^U
A (44)audit report 审计报告 5}G_2<G
A (45)auditing standards 审计准则 @m5J%8>k
A (46)authorized share capital 额定股本 <~dfp
A (47)available hours 可用小时 sa+
JN^[X
A (48)avoidable costs 可避免成本 1;/SXJ s
B (49)back-to-back loan 易币贷款 j9k:!|(2'
B (50)backflush accounting 倒退成本计算 vt5w(}v(
B (51)bad debts 坏帐 '^)'q\v'k
B (52)bad debts ratio 坏帐比率 <Z-Pc?F&(k
B (53)bank charges 银行手续费 {O>Td9
B (54)bank overdraft 银行透支 yc*cT%?g
B (55)bank reconciliation 银行存款调节表 TIJH}Ri
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 g}hUCx(
B (58)basis of apportionment 分摊基础 iOZ9A~Ywy
B (59)batch 批量 Kk},
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B (60)batch costing 分批成本计算 K.yc[z)un
B (61)beta factor B(市场)风险因素 _9=87u0
B (62)bill 账单 (LK@w9)i;
B (63)bill of exchange 汇票 "#E
Z
B (64)bill of landing 提单 ;:=j{,&dl[
B (65)bill of materials 用料预计单 cgG*7E
B (66)bill payable 应付票据 F qJ`d2E
B (67)bill receivable 应收票据 4vL\t
uoz
B (68)bin card 存货记录卡 _zDS-e@
B (69)bonus 红利 j(y<oxh
B (70)book-keeping 薄记 s#5#WNzP
B (71)Boston classification 波士顿分类 _t-6m2A
B (72)breakeven chart 保本图 <9&GOaJ
B (73)breakeven point 保本点 6H0kY/quL|
B (74)breaking-down time 复位时间 )s>|;K{
B (75)budget 预算 6|p8_[
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B (76)budget center 预算中心 Zw)=Y.y!
B (77)budget cost allowance 预算成本折让 cy@oAoBq
B (78)budget manual 预算手册 QyA^9@iVs
B (79)budget period 预算期间 bDDP:INm.
B (80)budgetary control 预算控制 P\dfxR;8%
B (81)budgeted capacity 预算生产能力 .*N,x(V
B (82)burden 制造费用 9
5!xJdq
B (83)business center 经营中心 t?&;
B (84)business entity 营业个体 J <z
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B (85)business unit 经营单位 gA=Pz[i)p
B (86)buy-out management 管理性购买产权 A@~9r9Uf
B (87)by-product 副产品 #*:1C h]B
C (88)called-up share capital 催缴股本 b6S"&hs
C (89)capacity 生产能力 =eY
C (90)capacity ratios 生产能力比率 >0SG]er@
C (91)capital 资本 z@UH[>^gj
C (92)capital assets pricing model资本资产计价模式 \
3E%6L
C (93)capital commitment 承诺资本 t
~qSiHw
C (94)capital employed 已运用的资本 c*#$sZ@YA
C (95)capital expenditure 资本支出 i+S%e,U*
C (96)capital expenditureauthorization 资本支出核准 @B0fRG y
C (97)capital expenditure control 资本支出控制 <,O|fY%
C (98)capital expenditure proposal资本支出申请 gGNo!'o
C (99)capital funding planning 资本基金筹集计划 !]R>D{""
C (100)capital gain 资本收益 '\QJ{/JV
C (101)capital investment appraisal资本投资评估 .&5 3sJ0{
C (102)capital maintenance 资本保全 J_+2]X7n
C (103)capital resource planning 资本资源计划 \=RV?mI3?
C (104)capital surplus 资本盈余 r!w4Br0
C (105)capital turnover 资本周转率 UHV"<9tk
C (106)card 记录卡 i=^6nwD&
C (107)cash 现金 D+AkV|
C (108)cash account 现金账户 s-6$C
C (109)cash book 现金账薄 yuq o ^i
C (110)cash cow 金牛产品 qCVb-f
C (111)cash flow 现金流量 ]hlQU%
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C (112)cash discounted 现金贴现 k3LHLJZ#
C (113)cash flow budget 现金流量预算 \|vo@E
C (114)cash flow statement 现金流量表 w?_'sP{pd
C (115)cash ledger 现金分类账 Bs3&yEq(
C (116)cash limit 现金限额 cC9Zc#aK
C (117)CCA 现时成本会计 9[~.{{Y
C (118)center 中心 @}^VA9ULK
C (119)changeover time 变更时间 w[vccARQ
C (120)chartered entity 特许经济个体 BSkmFd(*
C (121)cheque 支票 i%i s<'
C (122)cheque register 支票登记薄 `+."X1
C (123)coin analysis 零钱分类 !`H!!Kg0L
C (124)classification 分类 - ]/=WAOK
C (125)clock card 工时卡 K
d#(eGe
C (126)code 代码 P7X3>5<;q
C (127)commitment accounting 承诺确认会计 Le-t<6i-V#
C (128)common cost 共同成本 :V6t5I'_
C (129)company limited byguarantee 有限担保责任公司 C5KUIOg
C (130)company limited shares 股份有限公司 \0i0#Dt9
C (131)competitive position 竞争能力状况 r0f&n;0U4
C (132)concept 概念 hw`pi6
C (133)conglomerate 跨行业企业 ,ZYPffu<*
C (134)consistency concept 一致性概念 Lf.Ia*R:
C (135)consolidated accounts 合并报表 C!K&d,M
C (136)consolidation accounting 合并会计 sWTa;Qi
C (137)consortium 财团 o]]tH
C (138)contingency plan 应急计划 _`*G71PS
C (139)contingent liabilities 或有负债 N.|zz)y
C (140)continuous operation 连续生产 25 U+L
C (141)contra 抵消 /ZL6g
RRA|
C (142)contract cost 合同成本 d=\TC'd"{
C (143)contract costing 合同成本计算 Z6So5r%wZ
C (144)contribution 贡献毛益 W3('1
C (145)contribution centre 贡献中心 D{6BX-Dw.
C (146)contribution chart 贡献图 y9T5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6 %`
h2Z
C (148)contribution to salesration 贡献毛益对销售比率 r_8;aPL
C (149)control 控制 :v45Ls4J
C (150)control account 控制帐户 ;xFB
/,
C (151)control limits 控制限度 x'G_z_<V
C (152)controllability concept 可控制概念 Y#P!<Q>}
C (153)controllable cost 可控制成本 [Tvdchl OC
C (154)conversion cost 加工成本 71IM`eL=ED
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Rw63{b/
C (156)corporate appraisal 公司评估 h`v T[u~l
C (157)corporate planning 公司计划 1JOoICjB
C (158)corporate social reporting 公司社会报告 !u:;Ew
C (159)corporation 股份公司 klc$n07
C (160)cost 成本 %LqT>HXJ
C (161)cost account 成本帐户 k:mW ,s|a
C (162)cost accounting 成本会计 (B*,|D[J@i
C (163)cost accounting manual 成本手册 ;B }4pv}
C (164)cost accounts calendar 成本报表的日历时间 z t
C (165)cost adjustment 成本调整 6\UIp#X
C (166)cost allocation 成本分配 g%)cyri
C (167)cost apportionment 成本分摊 3 l
j^I
C (168)cost attribution 成本归属 N3)n**
C (169)cost audit 成本审计 EZp >Cf7
C (170)cost behaviour 成本性态 fG8^ |:
C (171)cost benefit analysis 成本效益分析 oOLj?
0t
C (172)cost center 成本中心 FLG{1dS
C (173)cost driver 成本动因