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注会《审计》英语常用词汇 e=&~6bs1U
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1.audit 审计 ,>B11Z}PH
2.attestation 鉴证 W` x.qumN
3.credibility 可信赖程度 .=eEuH
4.audit of financial statements 财务报表审计 3jZGO9ttnS
5.agreed-upon procedures 执行商定程序 d[
6 'w ?
6.high levels of assurance 高水平保证 2Hd\>{*
7.compilation 编制 qt L]x - O
8.reliability 可靠性 =2$(
tXL
9.relevance 相关性 1'f_C<.0
10.professional skepticism 职业谨慎 +2iD9X{$MX
11.objectivity 客观性 ~ky;[
12. professional competence 专业胜任能力 uB)q1QQsqp
13.Senior/CPA-in-charge 项目经理 RG'iWA,9m`
14.audit engagement letter 业务约定书 gGP6"|tc4
15.recurring audit 连续审计 aL:|Dr3SX
16.the client 委托人 1%_RXQVG
17.change CPA 更换注册会计师 LcGKYl(\K
18.the existing CPA 现任注册会计师 ;O7"!\
19.the successor CPA 后任注册会计师 M-t9M~
20.the preceding CPA前任注册会计师 M0$MK>
21.issue the audit report 出具审计报告 a]p9[Nk
22.expert 专家 #Z
J 1\Ov
23.the board of directors 董事会 [)V~U?
24.knowledge of the entity‘ s business 了解被审计单位情况 3zB'AG3b
25.assess material misstatement risks评估重大错报风险 8y27O
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :a{dWgN
27.a general knowledge of —— 初步了解―――的情况 E
3 % ~!ZC
28.a more knowledge of—— 进一步了解的情况 VzXVy)d
29.the prior year‘s working papers 以前年度工作底稿 rN9qH
30.minutes of meeting 会议纪要 G_1r&[N3
31.business risks 经营风险 _.9 5>`
32.appropriateness 适当性 |tAkv
33.accounting estimate 会计估计 g(pr.Dw6
34.management representations 管理层声明 jSpj6:@B
35.going concern assumption 持续经营假设 CcUF)$kz
36.audit plan 审计计划 R3G\Gchd
37.significant audit areas 重点审计领域 ?EC\.{
38.error 错误 Movm1*&=
39.fraud舞弊 KKsVZ~<6u
40.modified or additional procedures 修改或追加审计程序 AO8 #l
YP?
41.misappropriation of assets 侵占资产 :;_}Gxx
42.transactions without substance 虚假交易 kSV(T'#x
43.unusual pressures 异常压力 RNc:qV<H
44.the suspected noncompliance 涉嫌存在违法行为 r[(;J0=
45.materialiy 重要性 {#kCqjWG
46.exceed the materiality level 超过重要性水平 \0~?i6o
47.approach the materiality level 接近重要性水平 poAJl;T
48.an acceptably low level 可接受水平 VEy]vr}
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 PPl o0R
50.misstatements or omissions 错报或漏报 \lG) J0
51.aggregate 总计 4^r6RS@z
52.subsequent events 期后事项 R[zN?
53.adjust the financial statements 调整财务报表 sl-wNIQ
54.perform additional audit procedures 实施追加的审计程序 OH06{I>;
55.audit risk 审计风险 x'0_lf</#
56.detection risk 检查风险 'dWUE-
57.inappropriate audit opinion 不适当的审计意见 I8! .n
58.material misstatement 重大的错报 HWV A5E[`Y
59.tolerable misstatement 可容忍错报 f_)#
60.the acceptable level of detection risk 可接受的检查风险 w)ki<Dudg
61.assessed level of material misstatement risk 重大错报风险的评估水平 Q~(Qh_Ff
62.simall business 小规模企业 hV~M!vFxA
63.accounting system 会计系统 8XYxyOl
64.test of control 控制测试 (W#CDw<ja
65.walk-through test 穿行测试 [;{xiW4V]
66.communication 沟通 Vz0
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67.flow chart 流程图 a+HK
fK
68.reperformance of internal control 重新执行 v'
t'{g%
69.audit evidence 审计证据 >>$L
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70.substantive procedures 实质性程序 S!PG7hK2
71.assertions 认定 Ye]K 74M.
72.esistence 存在 L*4"D4V
73.occurrence 发生 1qR$ Yr\
74.completeness 完整性 Qw5-/p=t
75.rights and obligations 权利和义务 \FfqIc9;
76.valuation and allocation 计价和分摊 ]*P9=!x|M
77.cutoff 截止 Pl=)eq YY
78.accuracy 准确性 M@KQOAzt
79.classification 分类
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isf
80.inspection 检查 0rL.~2)V
81.supervision of counting 监盘 %Mj,\J!
82.observation 观察 YCE *Dm
83.confirmation 函证 )PvnB=wy
84.computation 计算 ~~|Iw=:
85.analytical procedures 分析程序 f3Zf97i
86.vouch 核对 8x-19#
87.trace 追查 P>rRD`Yy\
88.audit sampling 审计抽样 c/ImK`:)4a
89.error 误差 }J6:D]Q
90.expected error 预期误差 hiibPc?I
91.population 总体 }j2;B 8j
92.sampling risk 抽样风险 TgjjwcO Y
93.non- sampling risk 非抽样风险 kSiyMDY-
94.sampling unit 抽样单位 $1 B?@~&
95.statistical sampling 统计抽样 Y!45Kio
96.tolerable error 可容忍误差 EVLL,x.~:z
97.the risk of under reliance 信赖不足风险 Wu*
4r0
98.the risk of over reliance 信赖过度风险 U"/T`f'H z
99.the risk of incorrect rejection 误拒风险 hBRi5&%
100. the risk of incorrect acceptance 误受风险 ##BbR
101.working trial balance 试算平衡表 lr4wz(q<9
102.index and cross-referencing 索引和交叉索引 Odwf7>
103.cash receipt 现金收入 k62s|VeU
104.cash disbursement 现金支出 q6rkp f,Tl
105.bank statement 银行对账单
rR":}LA^d
106.bank reconciliation 银行存款余额调节表 1K#[Ef4
107.balance sheet date 资产负债表日 ,,G"EF0A
108.net realizable value 可变现净值 iS)-25M'
109.storeroom 仓库 f.$[?Fi
110.sale invoice 销售发票 7b08Lo7b
111.price list 价目表 baD063P;
112.positive confirmation request 积极式询证函 V-7l+C5
113.negative confirmation request 消极式询证函 .'A1Eoo0d
114.purchase requisition 请购单 5qH*"i+|s
115.receiving report 验收报告 @gbW:
116.gross margin 毛利 5,p;b
117.manufacturing overhead 制造费用 Wk7E&?-:6
118.material requisition 领料单 fZ &
119.inventory-taking 存货盘点 c*7|>7C$i
120.bond certificate 债券 !AJkd.
121.stock certificate 股票 ~b*]jZwT
122.audit report 审计报告 ,ja!OZ0$
123.entity 被审计单位 7'esJ)2
124.addressee of the audit report 审计报告的收件人 /d}"s.3p
125.unqualified opinion 无保留意见 'ux!:b"
126.qualified opinion 保留意见 5PZ!ZO&
127.disclaimer of opinion 无法表示意见 al}J^MJ
128.adverse opinion 否定意见 Lhp&RGy
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A (1)ABC 作业基础成本计算 ?e6>dNw
A (2)absorbed overhead 已吸收制造费用 XQn1B3k+
A (3)absorption costing 吸收成本计算 VO eVS&}
A (4)account 账户,报表 !@ ]IJ"\
A (5)accounting postulate 会计假设 "P#1=
A (6)accounting series release 会计公告文件 >w<w*pC
A (7)accounting valuation 会计计价 v=iiS}s
A (8)account sale 承销清单 ]w>o=<?b
A (9)accountability concept 经营责任概念 v[|W\y@H/3
A (10)accountancy 会计职业 MhCU;
!
A (11)accountant 会计师 ;6``t+]q
A (12)accounting 会计 2<B'PR-??y
A (13)agency cost 代理成本 XfE9QA[
A (14)accounting bases 会计基础 1D#-,#?
A (15)accounting manual 会计手册 L~t<
0\r
A (16)accounting period 会计期间 sw}O g`U
A (17)accounting policies 会计方针 h_#=f(.'j
A (18)accounting rate of return 会计报酬率 WtZI1`\qe
A (19)accounting reference date 会计参照日 -->0e{y
A (20)accounting reference period 会计参照期间 siI%6Gn;
A (21)accrual concept 应计概念 k*)
sz
A (22)accrual expenses 应计费用 8 5ET$YV
A (23)acid test ration 速动比率(酸性测试比率) }~+,x#
A (24)acquisition 购置 l90"1I A
A (25)acquisition accounting 收购会计 tgG*k$8z
A (26)activity based accounting 作业基础成本计算 '42$O
A (27)adjusting events 调整事项 K [DpH&
A (28)administrative expenses 行政管理费 }r@dZBp:
A (29)advice note 发货通知 &
V>rq'~;
A (30)amortization 摊销 y&
yf&p
A (31)analytical review 分析性检查 zsJ# CDm
A (32)annual equivalent cost 年度等量成本法 *'{-!Y
A (33)annual report and accounts 年度报告和报表 G*+^b'7
A (34)appraisal cost 检验成本 gm)Uyr$
A (35)appropriation account 盈余分配账户 LE<J<~2Z
A (36)articles of association 公司章程细则 M]r?m@)
A (37)assets 资产 ;_"|#
A (38)assets cover 资产保障 ,9bnR;f\
A (39)asset value per share 每股资产价值 dWQsC|
A (40)associated company 联营公司 :CE4<
{V
A (41)attainable standard 可达标准 a)ry}E =f
=${.*,o
A (42)attributable profit 可归属利润 m4@NW*G{
A (43)audit 审计 7C7.}U
A (44)audit report 审计报告 *KvD$(ny
A (45)auditing standards 审计准则 uRko[W(
A (46)authorized share capital 额定股本 PX|@D_%Y=
A (47)available hours 可用小时 ?yS1|CF%&y
A (48)avoidable costs 可避免成本 GA
gTy
B (49)back-to-back loan 易币贷款 \PE;R.v_:
B (50)backflush accounting 倒退成本计算 +v;z^+
B (51)bad debts 坏帐 qMJJ
B l
B (52)bad debts ratio 坏帐比率 ~I5hV}ZT
B (53)bank charges 银行手续费 Pt"H_SW~k
B (54)bank overdraft 银行透支 r+Ki`HD%
B (55)bank reconciliation 银行存款调节表 `RnWh9
B (56)bank statement 银行对账单 WChP,hw
B (57)bankruptcy 破产 V+
Tv:a
B (58)basis of apportionment 分摊基础 7v%c.
B (59)batch 批量 -n05Z@7
B (60)batch costing 分批成本计算 5&n{QE?Um
B (61)beta factor B(市场)风险因素 >l&]Ho
B (62)bill 账单 lNL=Yu2p_
B (63)bill of exchange 汇票 V_SH90@)+
B (64)bill of landing 提单 $].htm
B (65)bill of materials 用料预计单 *(Dmd$|0|
B (66)bill payable 应付票据 uAPVR
B (67)bill receivable 应收票据 h`|04Q
B (68)bin card 存货记录卡 mF*x&^ie
B (69)bonus 红利 tNTSy=
B (70)book-keeping 薄记 m]2xOR_
B (71)Boston classification 波士顿分类 \2s`mCY
B (72)breakeven chart 保本图 _Ub
`\ytx
B (73)breakeven point 保本点 hN'])[+V
B (74)breaking-down time 复位时间 pIlEoG=[_
B (75)budget 预算 ^OY]Y+S`Ox
B (76)budget center 预算中心 2cYBm^o|x
B (77)budget cost allowance 预算成本折让 W r/-{Wt
B (78)budget manual 预算手册 s7Agr!>f
B (79)budget period 预算期间 4 ThFC
B (80)budgetary control 预算控制 sP(+Z^/
B (81)budgeted capacity 预算生产能力 #Lhv=0op
B (82)burden 制造费用 '{d@Gc6.
B (83)business center 经营中心 {]^Ixm-,f
B (84)business entity 营业个体 6CBk=)qH
B (85)business unit 经营单位 gN=.}$Kfu
B (86)buy-out management 管理性购买产权 ^AP8T8v
B (87)by-product 副产品 9wWBE<}>u
C (88)called-up share capital 催缴股本 C{}_Rb'x
C (89)capacity 生产能力 sW[-q
PK<
C (90)capacity ratios 生产能力比率 D!&(#Vl
_
C (91)capital 资本 6TW7E}a.
C (92)capital assets pricing model资本资产计价模式 4KH492Nq9
C (93)capital commitment 承诺资本 IO+]^nY`
C (94)capital employed 已运用的资本 ,L/ x\_28
C (95)capital expenditure 资本支出 @gI1
:-chB
C (96)capital expenditureauthorization 资本支出核准 `$T$483/
C (97)capital expenditure control 资本支出控制 vQEV,d1
C (98)capital expenditure proposal资本支出申请 7PY$=L48A
C (99)capital funding planning 资本基金筹集计划 J$3g3%
t
C (100)capital gain 资本收益 @[n#-!i
C (101)capital investment appraisal资本投资评估 9-ozrw
8t
C (102)capital maintenance 资本保全 K!-OUm5A
C (103)capital resource planning 资本资源计划 <gp?}Lk
C (104)capital surplus 资本盈余 T
LdlPBnr8
C (105)capital turnover 资本周转率 3"y 6|e/5
C (106)card 记录卡 bHw
Ed%f
C (107)cash 现金 _VrY7Mz:r
C (108)cash account 现金账户 )j_El ]?
C (109)cash book 现金账薄 W:d
p(,L
C (110)cash cow 金牛产品 iQ)ydY a
C (111)cash flow 现金流量 V_+&Y$msi~
C (112)cash discounted 现金贴现 ^dQ{vL@9b9
C (113)cash flow budget 现金流量预算
4V,.Oi
C (114)cash flow statement 现金流量表 .Nn11F< d
C (115)cash ledger 现金分类账 ot^p xun
C (116)cash limit 现金限额 k +-w%
C (117)CCA 现时成本会计 ?
5C'9 V
C (118)center 中心 TekUY m!G
C (119)changeover time 变更时间 ~G!JqdKJ0
C (120)chartered entity 特许经济个体 |YJ83nSO~
C (121)cheque 支票 I~GF%$-G
C (122)cheque register 支票登记薄 ,;)ZF
C (123)coin analysis 零钱分类 &|hK79D
C (124)classification 分类 ^xZh@e5
C (125)clock card 工时卡 ;5Sdx5`_
C (126)code 代码 v4ot08 C
C (127)commitment accounting 承诺确认会计 fj_23{,/"g
C (128)common cost 共同成本 V
;T :Q%
C (129)company limited byguarantee 有限担保责任公司 d#ir=+o{h
C (130)company limited shares 股份有限公司 U.7fMc#
C (131)competitive position 竞争能力状况 *DL7p8
C (132)concept 概念 ^J'_CA
C (133)conglomerate 跨行业企业 FwCb$yE#M
C (134)consistency concept 一致性概念 [,zq
C (135)consolidated accounts 合并报表 lPTx] =G
C (136)consolidation accounting 合并会计 Jup)m/
C (137)consortium 财团 +
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o):
C (138)contingency plan 应急计划 8t-GsjHb
C (139)contingent liabilities 或有负债 G=zWhqieh
C (140)continuous operation 连续生产 )BP*|URc
C (141)contra 抵消 OrY[
C (142)contract cost 合同成本 5(1:^:LGK
C (143)contract costing 合同成本计算 a)qan
C (144)contribution 贡献毛益 V2MOD{Maat
C (145)contribution centre 贡献中心 c`;\sW-_W
C (146)contribution chart 贡献图 kx
n&f(5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 qL(Q1O!
C (148)contribution to salesration 贡献毛益对销售比率 IPiV_c-l
C (149)control 控制 x]~TGzS
C (150)control account 控制帐户 Wa_qD
C (151)control limits 控制限度 pfA6?tP`
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 qNp1<QO0
C (154)conversion cost 加工成本 #/)t]&n
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 u;#]eUk9}
C (156)corporate appraisal 公司评估 MmuT~d/
C (157)corporate planning 公司计划 wX$:NOO
C (158)corporate social reporting 公司社会报告 jc}G+|`
C (159)corporation 股份公司 qWt}8_"
C (160)cost 成本 t}EMX9SQ
C (161)cost account 成本帐户 N##`
C (162)cost accounting 成本会计 B/?
L$m
C (163)cost accounting manual 成本手册 7e/+C{3v
C (164)cost accounts calendar 成本报表的日历时间 % RSZ.
C (165)cost adjustment 成本调整 :6^7l/p
C (166)cost allocation 成本分配 TkbaoD
C (167)cost apportionment 成本分摊 PNU(;&2<
C (168)cost attribution 成本归属 em$pU*`P
C (169)cost audit 成本审计 FL0uY0K
C (170)cost behaviour 成本性态 7nZPh3%
C (171)cost benefit analysis 成本效益分析 q'2vE;z Kb
C (172)cost center 成本中心 FR&`R
C (173)cost driver 成本动因