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注会《审计》英语常用词汇 >rvQw63
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1.audit 审计 y+7PwBo%
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2.attestation 鉴证 $8BPlqBIZ
3.credibility 可信赖程度 ~g.$|^,.O/
4.audit of financial statements 财务报表审计 |f
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5.agreed-upon procedures 执行商定程序 +@r*}
6.high levels of assurance 高水平保证 D_Bb?o5
7.compilation 编制 zP<pEI
8.reliability 可靠性 08*v~(T
9.relevance 相关性 X]y)qV)a[c
10.professional skepticism 职业谨慎 )2M>3C6>f
11.objectivity 客观性 8g7
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12. professional competence 专业胜任能力 }u1O#L}F5
13.Senior/CPA-in-charge 项目经理 f7}*X|_Y
14.audit engagement letter 业务约定书 M9f35
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15.recurring audit 连续审计 {AQ=<RDRF
16.the client 委托人 vhhC>
7
17.change CPA 更换注册会计师 o6p98Dpg
18.the existing CPA 现任注册会计师 %; D.vKoh
19.the successor CPA 后任注册会计师 Q%f|~Kl-hd
20.the preceding CPA前任注册会计师 rXHv`ky
21.issue the audit report 出具审计报告 k!{p7*0
22.expert 专家 TjG4`:*y#m
23.the board of directors 董事会 .aflsUD
24.knowledge of the entity‘ s business 了解被审计单位情况 =Qn ;_+Ct
25.assess material misstatement risks评估重大错报风险 aCL!]4K84$
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 zen*PeIrA^
27.a general knowledge of —— 初步了解―――的情况 N
8-oY$*
28.a more knowledge of—— 进一步了解的情况 F;>!&[h}G
29.the prior year‘s working papers 以前年度工作底稿 9VbOQ {8
30.minutes of meeting 会议纪要 &
GreN
31.business risks 经营风险 y a_<^O
9
32.appropriateness 适当性 BGfzslK
33.accounting estimate 会计估计 Ox-|JJ=
34.management representations 管理层声明 >
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35.going concern assumption 持续经营假设 c;'[W60
36.audit plan 审计计划 ?C/Te)
37.significant audit areas 重点审计领域 }-@`9(o`)
38.error 错误 %!1Q P[}K
39.fraud舞弊 I
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40.modified or additional procedures 修改或追加审计程序 }m-FGk
41.misappropriation of assets 侵占资产 h*<P$t
42.transactions without substance 虚假交易 C/-63O_
43.unusual pressures 异常压力 =J~ x
44.the suspected noncompliance 涉嫌存在违法行为 ^53r/V }%
45.materialiy 重要性 x@Hc@R<!
46.exceed the materiality level 超过重要性水平 ,f&5pw
=
47.approach the materiality level 接近重要性水平 >i6yl5s
48.an acceptably low level 可接受水平 c?@T
1h4
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 &:7ZQ1
50.misstatements or omissions 错报或漏报 1u9LdkhnY
51.aggregate 总计 cA:*V|YV`
52.subsequent events 期后事项 NhYLtw^u
53.adjust the financial statements 调整财务报表 71{p+3Z&
54.perform additional audit procedures 实施追加的审计程序 M^]cM(swK5
55.audit risk 审计风险 L~KM=[cn
56.detection risk 检查风险 dYgXtl=#j
57.inappropriate audit opinion 不适当的审计意见 +="e]Yh;
58.material misstatement 重大的错报
tq|hPd<C
59.tolerable misstatement 可容忍错报 ~appY Av
60.the acceptable level of detection risk 可接受的检查风险 %x}
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ~b2wBs)r
62.simall business 小规模企业 piZJJYv t
63.accounting system 会计系统 jNC4_q&
64.test of control 控制测试 E^SH\5B
65.walk-through test 穿行测试 .?hP7;hhI
66.communication 沟通 )[|3ZP`
67.flow chart 流程图 \(vY%DL1:
68.reperformance of internal control 重新执行 Dmu/RD5X:
69.audit evidence 审计证据 AoI/n4T^
70.substantive procedures 实质性程序 /n8B,-Z5s5
71.assertions 认定 L:'J
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72.esistence 存在 ih;]nJ]+-
73.occurrence 发生 c7FRI0X
74.completeness 完整性 NSDv;|f
75.rights and obligations 权利和义务 _Wa.JUbv
76.valuation and allocation 计价和分摊 1N>|yQz
77.cutoff 截止 J":,Vd!*-
78.accuracy 准确性 L;f!.FX#
79.classification 分类 |x-S&-
80.inspection 检查
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81.supervision of counting 监盘 (#E.`e1#6
82.observation 观察 go<W( ,O
83.confirmation 函证 ;/rXQe1
84.computation 计算 }7.PH'.8
85.analytical procedures 分析程序 I=NZokfS
86.vouch 核对 BV[ 5}
87.trace 追查 JC3m.)/
88.audit sampling 审计抽样 `WH"%V:"Q
89.error 误差 #*(td<Cp
90.expected error 预期误差 i?F
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91.population 总体 4BKI-;v$
92.sampling risk 抽样风险 hHMN6i
93.non- sampling risk 非抽样风险 sK5r$Dbr
94.sampling unit 抽样单位 ut I"\1hQ
95.statistical sampling 统计抽样 7[}xP#Z
96.tolerable error 可容忍误差 [Yc G(^^
97.the risk of under reliance 信赖不足风险 n0
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98.the risk of over reliance 信赖过度风险 HZf/CE9T
99.the risk of incorrect rejection 误拒风险 v
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100. the risk of incorrect acceptance 误受风险 C-H@8p?T
101.working trial balance 试算平衡表 s=QAO!aw
102.index and cross-referencing 索引和交叉索引 dp*u9z~NA
103.cash receipt 现金收入 mA=i)Ga
104.cash disbursement 现金支出 /x1![$oC0
105.bank statement 银行对账单 9
o&`5
106.bank reconciliation 银行存款余额调节表 '5|h)Q5
107.balance sheet date 资产负债表日 D'Y-6W3
108.net realizable value 可变现净值 qCn
ZhJ
109.storeroom 仓库 &Ob!4+v/GP
110.sale invoice 销售发票 XnWr5-;
111.price list 价目表 vTx2E6
112.positive confirmation request 积极式询证函 t8+X%-r
113.negative confirmation request 消极式询证函 d >t<_}
114.purchase requisition 请购单 <U\B!fO'
115.receiving report 验收报告 ptZ <ow&
116.gross margin 毛利 3S}Pm2D2
117.manufacturing overhead 制造费用
ftF@Wq1f
118.material requisition 领料单 n@,G8=J?
119.inventory-taking 存货盘点 dKxyA"@
120.bond certificate 债券 &?yZv{
121.stock certificate 股票 Ls] g
122.audit report 审计报告 P IwFF}<(
123.entity 被审计单位 ~"kb7Fxp
124.addressee of the audit report 审计报告的收件人 #a8B/-
125.unqualified opinion 无保留意见 *5^Q7``
126.qualified opinion 保留意见 b7p@Dn?E
127.disclaimer of opinion 无法表示意见 `,(,tn_
128.adverse opinion 否定意见 %YC_Se7
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A (1)ABC 作业基础成本计算 8Hn|cf0
A (2)absorbed overhead 已吸收制造费用 -K3^BZHI
A (3)absorption costing 吸收成本计算 $NZ-{dY{
A (4)account 账户,报表 z-.+x3&o @
A (5)accounting postulate 会计假设 M 4?ig}kh
A (6)accounting series release 会计公告文件 &bfA.&
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A (7)accounting valuation 会计计价 qtQ6cqLd
A (8)account sale 承销清单 S9~+c
A (9)accountability concept 经营责任概念 zIu
E9l
A (10)accountancy 会计职业 2vWx)Drb6
A (11)accountant 会计师 x?2@9u8Yb
A (12)accounting 会计 !~rY1T~
A (13)agency cost 代理成本 'g
m0
) r
A (14)accounting bases 会计基础 "C{}Z
A (15)accounting manual 会计手册 "Pu!dJ5[]
A (16)accounting period 会计期间 [8*jw'W|[
A (17)accounting policies 会计方针 ov_j4j>6P
A (18)accounting rate of return 会计报酬率 &p4&[H?
A (19)accounting reference date 会计参照日 a
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A (20)accounting reference period 会计参照期间 <#u=[_H
A (21)accrual concept 应计概念 lY
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A (22)accrual expenses 应计费用 g|vNhq0|i
A (23)acid test ration 速动比率(酸性测试比率) ASk|A!
A (24)acquisition 购置 3 +G$-ru
A (25)acquisition accounting 收购会计 'z%o16F)L
A (26)activity based accounting 作业基础成本计算 1
]@}|
A (27)adjusting events 调整事项 )W;o<:x3
A (28)administrative expenses 行政管理费 V4'YWdTi
A (29)advice note 发货通知 @W[f1
A (30)amortization 摊销
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A (31)analytical review 分析性检查 c*L0@Ak%
A (32)annual equivalent cost 年度等量成本法 yl7&5)b#9
A (33)annual report and accounts 年度报告和报表 {pnS Q
A (34)appraisal cost 检验成本 ~nh:s|l6%M
A (35)appropriation account 盈余分配账户 <FcG
oGK
A (36)articles of association 公司章程细则 2Q/4bJpd
A (37)assets 资产 LIvFx|
A (38)assets cover 资产保障 10q
'Z}34
A (39)asset value per share 每股资产价值 '":lB]hS
A (40)associated company 联营公司 "NXB$a!:
A (41)attainable standard 可达标准 hog=ut
~,oMz<iMV
A (42)attributable profit 可归属利润 5
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A (43)audit 审计 o:3dfO%nuM
A (44)audit report 审计报告 JNt^ (z
A (45)auditing standards 审计准则 FtfKe"qw
A (46)authorized share capital 额定股本 ebUBrxZX
A (47)available hours 可用小时 ymx>i~>7J
A (48)avoidable costs 可避免成本 pgE}NlW
B (49)back-to-back loan 易币贷款 =F]FP5V
B (50)backflush accounting 倒退成本计算 KLitg6&P
B (51)bad debts 坏帐 gy 3i+J
B (52)bad debts ratio 坏帐比率 VcSVu
B (53)bank charges 银行手续费 K1\a#w
B (54)bank overdraft 银行透支 JGsx_V1t
B (55)bank reconciliation 银行存款调节表 ifUGY[ L
B (56)bank statement 银行对账单 2[RoxKm
B (57)bankruptcy 破产 $o0iLFIX/
B (58)basis of apportionment 分摊基础 1m:XR0 P
B (59)batch 批量 4W#vP
B (60)batch costing 分批成本计算 {=!b/l;@
B (61)beta factor B(市场)风险因素 $c:ynjL|P-
B (62)bill 账单 `.FF!P:{C*
B (63)bill of exchange 汇票 qln3 k`
B (64)bill of landing 提单 <`B,R*H{
B (65)bill of materials 用料预计单 Mn2QZp4
B (66)bill payable 应付票据 C)@y5. G;
B (67)bill receivable 应收票据 6@{(;~r
B (68)bin card 存货记录卡 j/r]wd"aUS
B (69)bonus 红利 723bkJw
V
B (70)book-keeping 薄记
UEM(@zD]
B (71)Boston classification 波士顿分类 #LL?IRH9^
B (72)breakeven chart 保本图 v9w'!C)b
B (73)breakeven point 保本点 s:#V(<J
B (74)breaking-down time 复位时间
gX]-\
B (75)budget 预算 wsIW
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B (76)budget center 预算中心 aT)BR?OYSJ
B (77)budget cost allowance 预算成本折让 4'`{H@]tb
B (78)budget manual 预算手册 vY }A
B (79)budget period 预算期间 {*0<T|<n
B (80)budgetary control 预算控制 `e}bdj
B (81)budgeted capacity 预算生产能力 %r%M lj:#
B (82)burden 制造费用 b\vKJ2
B (83)business center 经营中心 h|VeG3H
B (84)business entity 营业个体 `\T]ej}zvI
B (85)business unit 经营单位 x(etb<!jd
B (86)buy-out management 管理性购买产权 wQP^WzNE
B (87)by-product 副产品 trPAYa}W
C (88)called-up share capital 催缴股本 Ljxz.2LGr
C (89)capacity 生产能力 ,2j&ko1
C (90)capacity ratios 生产能力比率 ryW'Z{+r'
C (91)capital 资本 /'].lp
C (92)capital assets pricing model资本资产计价模式 M=FxB;v
C (93)capital commitment 承诺资本 &x[E;P*Fg
C (94)capital employed 已运用的资本 DnCP
aM4%
C (95)capital expenditure 资本支出 *1p|5!4c
C (96)capital expenditureauthorization 资本支出核准 KIu
i(n#/
C (97)capital expenditure control 资本支出控制 Cjqklb/
C (98)capital expenditure proposal资本支出申请 DoJ\ q+
C (99)capital funding planning 资本基金筹集计划 F(k.,0Nc
C (100)capital gain 资本收益 U3T#6Rptl
C (101)capital investment appraisal资本投资评估 +$C4\$t
C (102)capital maintenance 资本保全 6x h:/j3
C (103)capital resource planning 资本资源计划 }.3nthgz
C (104)capital surplus 资本盈余 W-x?:X<}
C (105)capital turnover 资本周转率 *)ardZV${
C (106)card 记录卡 WN{ 9
C (107)cash 现金 -8eoNzut
C (108)cash account 现金账户 r@v,T8
C (109)cash book 现金账薄 pk?w\A}
C (110)cash cow 金牛产品 #E?(vA1
C (111)cash flow 现金流量 (]0%}$Fo
C (112)cash discounted 现金贴现 ORyE`h
C (113)cash flow budget 现金流量预算
U1DXeh~V
C (114)cash flow statement 现金流量表 _LMM,!f
C (115)cash ledger 现金分类账 P<l&0dPO8
C (116)cash limit 现金限额 pP*zq"o
C (117)CCA 现时成本会计 %\D)u8}
C (118)center 中心 ,sA[)wP {
C (119)changeover time 变更时间 f!oT65Vmi
C (120)chartered entity 特许经济个体 =Z P%mW&;}
C (121)cheque 支票 Ge-CY
C (122)cheque register 支票登记薄 5mJ JU
C (123)coin analysis 零钱分类 ),U X4%K=
C (124)classification 分类 tw^,G(
C (125)clock card 工时卡 OTGofd2zf
C (126)code 代码 DF1I[b=]
C (127)commitment accounting 承诺确认会计 bSfpbo4(
C (128)common cost 共同成本 `tHvD=`m.
C (129)company limited byguarantee 有限担保责任公司 BGOuDKz9C
C (130)company limited shares 股份有限公司 uJFdbBDSh
C (131)competitive position 竞争能力状况 g .onTFwN
C (132)concept 概念 _d"b;4l
C (133)conglomerate 跨行业企业 N}pw74=1
C (134)consistency concept 一致性概念 3a?o3=
C (135)consolidated accounts 合并报表 19O,a#{KHf
C (136)consolidation accounting 合并会计 ]bj&bk#
C (137)consortium 财团 B8B; y^b>i
C (138)contingency plan 应急计划 ZAv,*5&<
C (139)contingent liabilities 或有负债 O\E /. B
C (140)continuous operation 连续生产 q;<h[b?
C (141)contra 抵消 P
OdUV
C (142)contract cost 合同成本 BybW)+~
C (143)contract costing 合同成本计算 S{;sUGcu
C (144)contribution 贡献毛益 k 8UO9r[
C (145)contribution centre 贡献中心 >#hO).`C
C (146)contribution chart 贡献图 }._eIx"
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Pa{%\dsv
C (148)contribution to salesration 贡献毛益对销售比率 uT}' Y)m
C (149)control 控制 Min
^>
C (150)control account 控制帐户 9cf:pXMi
C (151)control limits 控制限度 )z&/_E
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C (152)controllability concept 可控制概念 ]|MEx{BG-
C (153)controllable cost 可控制成本 }emN9Rj
C (154)conversion cost 加工成本 M[6:p2u
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 p 3 w
C (156)corporate appraisal 公司评估 |&FkksNAl\
C (157)corporate planning 公司计划 t.laO. 3
C (158)corporate social reporting 公司社会报告 ?L
yxw]
C (159)corporation 股份公司 ``ou/Z
C (160)cost 成本 @&X|5p"[g
C (161)cost account 成本帐户 x7~r,x(xM
C (162)cost accounting 成本会计 KVD8YfF
C (163)cost accounting manual 成本手册 lrv3fPIW
C (164)cost accounts calendar 成本报表的日历时间 U@-^C"R
C (165)cost adjustment 成本调整 i%/Jp[e\W>
C (166)cost allocation 成本分配 Zn
''_fjh
C (167)cost apportionment 成本分摊 W}5xmz
C (168)cost attribution 成本归属 # a<Gxj
C (169)cost audit 成本审计 c2&q*]?l;
C (170)cost behaviour 成本性态 `}mcEl
C (171)cost benefit analysis 成本效益分析 S<4c
r
C (172)cost center 成本中心 MrDc$p W G
C (173)cost driver 成本动因