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注会《审计》英语常用词汇 /mmCqP
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1.audit 审计 4\3Z$%2^LZ
2.attestation 鉴证
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3.credibility 可信赖程度 >
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4.audit of financial statements 财务报表审计 sT| 8a
5.agreed-upon procedures 执行商定程序 -|T.APxB
6.high levels of assurance 高水平保证 S-*4HV_l
7.compilation 编制 &0~E+
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8.reliability 可靠性 LJ9^:U
9.relevance 相关性 P
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10.professional skepticism 职业谨慎 u`3J2,.
11.objectivity 客观性 qy"#XbBeV
12. professional competence 专业胜任能力 Bi9 S1p
13.Senior/CPA-in-charge 项目经理 k68\ _ NUL
14.audit engagement letter 业务约定书 J;HkR9<C
15.recurring audit 连续审计 6Gwk*%sb
16.the client 委托人 7?xTJN)G
17.change CPA 更换注册会计师 ;~3CuN8
18.the existing CPA 现任注册会计师 b|P[
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19.the successor CPA 后任注册会计师 b 'jZ4{+W
20.the preceding CPA前任注册会计师 ZG3u
21.issue the audit report 出具审计报告 >:WnCkbp
22.expert 专家 <`}Oi5nW
23.the board of directors 董事会 h${+{1](6
24.knowledge of the entity‘ s business 了解被审计单位情况 D:4Iex9$F"
25.assess material misstatement risks评估重大错报风险 S{&,I2
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 u,I_p[`E
27.a general knowledge of —— 初步了解―――的情况 J4&d6[40
28.a more knowledge of—— 进一步了解的情况 r>+
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29.the prior year‘s working papers 以前年度工作底稿 }KcvNK (
30.minutes of meeting 会议纪要 R.-2shOE'
31.business risks 经营风险
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32.appropriateness 适当性 BagO0#
33.accounting estimate 会计估计 A\X?Aq-^'
34.management representations 管理层声明 f%<kcM2
35.going concern assumption 持续经营假设 [@(M%
36.audit plan 审计计划 ]c4?-Vq%u
37.significant audit areas 重点审计领域 Yi1lvB?m
38.error 错误 BIqZg$
39.fraud舞弊 ihS;q6ln
40.modified or additional procedures 修改或追加审计程序 xEb+sE6Z
41.misappropriation of assets 侵占资产 |uf{:U)
42.transactions without substance 虚假交易 cks53/Z
43.unusual pressures 异常压力 z|E/pm$^
44.the suspected noncompliance 涉嫌存在违法行为 L|A}A[ P
45.materialiy 重要性 )RG@D\t ,
46.exceed the materiality level 超过重要性水平 lV<2+Is
47.approach the materiality level 接近重要性水平 4>x]v!d
48.an acceptably low level 可接受水平 ?NkweT(
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 e=e^;K4
50.misstatements or omissions 错报或漏报 6aRPm%
51.aggregate 总计 TrD2:N}dI
52.subsequent events 期后事项 84 5a%A$
53.adjust the financial statements 调整财务报表 o_R<7o/d|
54.perform additional audit procedures 实施追加的审计程序 : .Y
55.audit risk 审计风险 uy
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56.detection risk 检查风险 T%zCAfx m
57.inappropriate audit opinion 不适当的审计意见 'Km
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58.material misstatement 重大的错报 iYJ: P
59.tolerable misstatement 可容忍错报 >
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60.the acceptable level of detection risk 可接受的检查风险 4IfOvAN%
61.assessed level of material misstatement risk 重大错报风险的评估水平 IdTatE|^
62.simall business 小规模企业 4j+FDc`
63.accounting system 会计系统 |[qq
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64.test of control 控制测试 #y;TSHx/
65.walk-through test 穿行测试 742sqHx
66.communication 沟通 7m='-_w)?w
67.flow chart 流程图 "u^%~ 2
68.reperformance of internal control 重新执行 ML eo3
69.audit evidence 审计证据 $$'a
70.substantive procedures 实质性程序 gJ;jh7e@
71.assertions 认定 D#"BY;
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72.esistence 存在 #x|xL7
73.occurrence 发生 Q5%$P\
74.completeness 完整性 v_=xN^R
75.rights and obligations 权利和义务 9)2kjBeb
76.valuation and allocation 计价和分摊 ygI81\D
77.cutoff 截止 kHMD5Q
78.accuracy 准确性 6WI-ZEVp&
79.classification 分类 -QPM$
80.inspection 检查 o9GtS$O\
81.supervision of counting 监盘 }M
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82.observation 观察 < 7
83.confirmation 函证 e8E*Urtz
84.computation 计算 ly_@dsU'
85.analytical procedures 分析程序 (p6$Vgdt
86.vouch 核对 NWL\"xp
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87.trace 追查 "&9L
88.audit sampling 审计抽样 pX 4:WV
89.error 误差 GTYCNi66
90.expected error 预期误差 V%|CCrR
91.population 总体 \Dn47V{7-
92.sampling risk 抽样风险 TTGk"2
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93.non- sampling risk 非抽样风险 ui>0?O*G
94.sampling unit 抽样单位 .C HET]
95.statistical sampling 统计抽样 d;:H#F+ (
96.tolerable error 可容忍误差 g<b
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97.the risk of under reliance 信赖不足风险 _.}1 Y,Q
98.the risk of over reliance 信赖过度风险 I| Vyv
99.the risk of incorrect rejection 误拒风险 mE>v (JY
100. the risk of incorrect acceptance 误受风险 @$:T]N3m
101.working trial balance 试算平衡表 3$ 'eDa[
102.index and cross-referencing 索引和交叉索引 %1JN%
103.cash receipt 现金收入 "K Or)QD/
104.cash disbursement 现金支出 O8\> ?4)
105.bank statement 银行对账单 <t~RGn3
106.bank reconciliation 银行存款余额调节表 uGo tX b
107.balance sheet date 资产负债表日 owR`Z`^h)
108.net realizable value 可变现净值 0oC5W?>8s
109.storeroom 仓库 h
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110.sale invoice 销售发票 8?yRa{'"
111.price list 价目表 GF^)](xY+
112.positive confirmation request 积极式询证函 S`w_q=-^8
113.negative confirmation request 消极式询证函 (B/od# nU
114.purchase requisition 请购单 EdH;P\c
115.receiving report 验收报告 !PySYY
116.gross margin 毛利 At t~NTL
117.manufacturing overhead 制造费用 Q85Y6',
118.material requisition 领料单 %jBI*WzR
119.inventory-taking 存货盘点 dGc<{sQzB
120.bond certificate 债券 [c`u
121.stock certificate 股票 2bnF#-(
122.audit report 审计报告 $T#yxx
123.entity 被审计单位 ,)s
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124.addressee of the audit report 审计报告的收件人 Q:v9C ^7
125.unqualified opinion 无保留意见 B8G9V6KS-
126.qualified opinion 保留意见 'B"A
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127.disclaimer of opinion 无法表示意见 178u4$# b
128.adverse opinion 否定意见 {e/6iSpT
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A (1)ABC 作业基础成本计算 Id(wY$C&>
A (2)absorbed overhead 已吸收制造费用 vG2&qjY1
A (3)absorption costing 吸收成本计算 X:/Y^Xu
A (4)account 账户,报表 dv7IHUFf
A (5)accounting postulate 会计假设 L/+KY_b:*
A (6)accounting series release 会计公告文件 S&q(PI_"
A (7)accounting valuation 会计计价 Yw!(]8PYdU
A (8)account sale 承销清单 hQFF%xl
A (9)accountability concept 经营责任概念 [(81-j1v
A (10)accountancy 会计职业 8T]x4JQ0
A (11)accountant 会计师 o6b\
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A (12)accounting 会计 ^Gt9.
A (13)agency cost 代理成本 +G.F'
A (14)accounting bases 会计基础 _=g;K+%fb
A (15)accounting manual 会计手册 Q>QES-.l
A (16)accounting period 会计期间 e/J|wM9Ak
A (17)accounting policies 会计方针 `A0trC3
A (18)accounting rate of return 会计报酬率 wI{ED
A (19)accounting reference date 会计参照日 S-Z s
A (20)accounting reference period 会计参照期间 #q-7#pp
A (21)accrual concept 应计概念 $LXz
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A (22)accrual expenses 应计费用 h ycdk1SN
A (23)acid test ration 速动比率(酸性测试比率) k6(9Rw8bCk
A (24)acquisition 购置 FV];od&c
A (25)acquisition accounting 收购会计 s9 \HjK*+
A (26)activity based accounting 作业基础成本计算 IPTEOA<M[
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 PKK18E}{%^
A (29)advice note 发货通知 DtRu&>o_6D
A (30)amortization 摊销 }b$W+/M\
A (31)analytical review 分析性检查 }$wWX}@
A (32)annual equivalent cost 年度等量成本法 iH;IXv,b3
A (33)annual report and accounts 年度报告和报表 M[}aQWT$v
A (34)appraisal cost 检验成本 Jmcf9g
A (35)appropriation account 盈余分配账户 2$@N4
A (36)articles of association 公司章程细则 24; BY'
A (37)assets 资产 QVq+';cG
A (38)assets cover 资产保障 uB*Y}"Fn
A (39)asset value per share 每股资产价值 q"OJF'>w5
A (40)associated company 联营公司 muZ6 }&4
A (41)attainable standard 可达标准 o
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A (42)attributable profit 可归属利润 %]iE(!>3oy
A (43)audit 审计 cZFG~n/
A (44)audit report 审计报告 '0M
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A (45)auditing standards 审计准则 ^:Hx .
A (46)authorized share capital 额定股本 R>#BJ^>=
A (47)available hours 可用小时 wBaIN]Y,
A (48)avoidable costs 可避免成本 !7fL'
B (49)back-to-back loan 易币贷款 V
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B (50)backflush accounting 倒退成本计算 x<lY&KQ0
B (51)bad debts 坏帐 EsK.g/d
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费 Oh]RIWL
B (54)bank overdraft 银行透支 EW}7T3g
B (55)bank reconciliation 银行存款调节表 NJqjW
B (56)bank statement 银行对账单 4IUdlb
B (57)bankruptcy 破产 \(g
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B (58)basis of apportionment 分摊基础 *l9Wj$vja
B (59)batch 批量 M&q3xo"w
B (60)batch costing 分批成本计算 4eh~/o&h
B (61)beta factor B(市场)风险因素 UifuRmn
B (62)bill 账单 f?P>P23
B (63)bill of exchange 汇票 O3];1ud
B (64)bill of landing 提单 M0$wTmXM
B (65)bill of materials 用料预计单 Fr{}~fRW<
B (66)bill payable 应付票据 4
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B (67)bill receivable 应收票据 O_bgrXg6x
B (68)bin card 存货记录卡 &'{?Y;A
B (69)bonus 红利 QY}1i .f
B (70)book-keeping 薄记 a"Q> K7K
B (71)Boston classification 波士顿分类 `rQDX<?
B (72)breakeven chart 保本图 D$&LCW#x
B (73)breakeven point 保本点 ~bsL
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B (74)breaking-down time 复位时间 vXUq[,8yf
B (75)budget 预算 (t%+Z"j
B (76)budget center 预算中心 qbZY[Q+F
B (77)budget cost allowance 预算成本折让 Mb
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B (78)budget manual 预算手册 T x
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B (79)budget period 预算期间 NBaXfWh
B (80)budgetary control 预算控制 R'e>YDC
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 y G~7Xo5
B (83)business center 经营中心 +@5@`"Jry
B (84)business entity 营业个体 hF4gz*Q
B (85)business unit 经营单位 ?K9zTas@
B (86)buy-out management 管理性购买产权 fHc/5uYW
B (87)by-product 副产品 =E~)svl6g
C (88)called-up share capital 催缴股本 4w<4\zT_U}
C (89)capacity 生产能力 j7u\.xu9
C (90)capacity ratios 生产能力比率 6f^q >YP
C (91)capital 资本 Z}NMDb:t
C (92)capital assets pricing model资本资产计价模式 \[MQJX,dn
C (93)capital commitment 承诺资本 wB0Ke
C (94)capital employed 已运用的资本 o+F]80CH
C (95)capital expenditure 资本支出 7!r)[2l
C (96)capital expenditureauthorization 资本支出核准 4Y!_tZ>
C (97)capital expenditure control 资本支出控制 p+
7ZGB
C (98)capital expenditure proposal资本支出申请 *<rBV`AP
C (99)capital funding planning 资本基金筹集计划 '3'*VcL(
C (100)capital gain 资本收益 eJ2$DgB}t
C (101)capital investment appraisal资本投资评估 3`3`iN!8\@
C (102)capital maintenance 资本保全 A!n)Fpk
C (103)capital resource planning 资本资源计划 bzh`s<+
C (104)capital surplus 资本盈余 s ;N PY
C (105)capital turnover 资本周转率 j 5{"j
C (106)card 记录卡 8*\PWl
C (107)cash 现金 %`b
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C (108)cash account 现金账户 !^m,v19Ds<
C (109)cash book 现金账薄 +w(>UBy-
C (110)cash cow 金牛产品 ![}q9aeT
C (111)cash flow 现金流量 ^}\!Sn
C (112)cash discounted 现金贴现 KH_~DZU*5
C (113)cash flow budget 现金流量预算 ^+b ??K
C (114)cash flow statement 现金流量表 jJU9~5i?
C (115)cash ledger 现金分类账 !y 7SCz
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C (116)cash limit 现金限额 w>6~
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C (117)CCA 现时成本会计 qQ=\R1l
C (118)center 中心 @5Zg![G
C (119)changeover time 变更时间 rJ 7yq|^Z
C (120)chartered entity 特许经济个体 N{o3w.g
C (121)cheque 支票 G
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C (122)cheque register 支票登记薄 = U)e_q
C (123)coin analysis 零钱分类 {L9WeosQ
C (124)classification 分类 v5Qp[O_
C (125)clock card 工时卡 rM5{R}+;
C (126)code 代码 IP3%'2}-
C (127)commitment accounting 承诺确认会计 `zmjiC
C (128)common cost 共同成本 ~o?(O1QY
C (129)company limited byguarantee 有限担保责任公司 `:y {
C (130)company limited shares 股份有限公司 n$z+g>~N
C (131)competitive position 竞争能力状况 NKJ+DD:'
C (132)concept 概念 %M
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C (133)conglomerate 跨行业企业 lf?dTPrD
C (134)consistency concept 一致性概念 c u:1|gt
C (135)consolidated accounts 合并报表 |
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C (136)consolidation accounting 合并会计 $Lx2!Zy
C (137)consortium 财团 m.0:R
C (138)contingency plan 应急计划 p.50BcDg
C (139)contingent liabilities 或有负债 hNWZ1r~_
C (140)continuous operation 连续生产 y^xEZD1X6-
C (141)contra 抵消 }_vUs jK
C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 }63Qh}_Y
C (144)contribution 贡献毛益 [8OQ5}do/
C (145)contribution centre 贡献中心 /rQ[Ik$|
C (146)contribution chart 贡献图 /6@iRswa
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Aq~}<qkIF+
C (148)contribution to salesration 贡献毛益对销售比率 wx2EMr
C (149)control 控制 $ &III
C (150)control account 控制帐户 =k+nC)e
C (151)control limits 控制限度 !da[#zK
C (152)controllability concept 可控制概念 brXLx+H8
C (153)controllable cost 可控制成本 DE659=Tq
C (154)conversion cost 加工成本 5l]G1+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 g E#4 3
C (156)corporate appraisal 公司评估 -<MA\iSP
C (157)corporate planning 公司计划 >3\($<YDZM
C (158)corporate social reporting 公司社会报告 :\sz`p?EC
C (159)corporation 股份公司 +^0Q~>=VD
C (160)cost 成本 riuG,$EX
C (161)cost account 成本帐户 Rx\.x? &
C (162)cost accounting 成本会计 BZr$x8%ki
C (163)cost accounting manual 成本手册 2qQG
C (164)cost accounts calendar 成本报表的日历时间 sC
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C (165)cost adjustment 成本调整 B<}0r4T}
C (166)cost allocation 成本分配 { t1|6R0
C (167)cost apportionment 成本分摊 5OS|Vp||b
C (168)cost attribution 成本归属 p
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C (169)cost audit 成本审计 6Uik>e7?
C (170)cost behaviour 成本性态 w4UaWT1J
C (171)cost benefit analysis 成本效益分析 L
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C (172)cost center 成本中心 fP:26pK^
C (173)cost driver 成本动因