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注会《审计》英语常用词汇 +t4BQf
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1.audit 审计 kpbm4t
2.attestation 鉴证 $wYtyN[
3.credibility 可信赖程度 `6y{.
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4.audit of financial statements 财务报表审计 )2UZ% ?V#
5.agreed-upon procedures 执行商定程序 Zn,>]X
6.high levels of assurance 高水平保证 ri C[lB
7.compilation 编制 q1y/x@
8.reliability 可靠性 {
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9.relevance 相关性 t:JI!DR
10.professional skepticism 职业谨慎 ]J9cVp
11.objectivity 客观性 zJM S=r
12. professional competence 专业胜任能力 Ov-b:lH
13.Senior/CPA-in-charge 项目经理 /sR%]q
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14.audit engagement letter 业务约定书 .t&R>9cZ^
15.recurring audit 连续审计 5!C_X5M
16.the client 委托人 E@a3~a
17.change CPA 更换注册会计师 Y
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18.the existing CPA 现任注册会计师 qj01]
19.the successor CPA 后任注册会计师 ky>wOaTmN6
20.the preceding CPA前任注册会计师 FtufuL?JS
21.issue the audit report 出具审计报告 ,:Vm6u!
22.expert 专家 Xd:7"/:r
23.the board of directors 董事会 \^1+U JU
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 _ 46X%k
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 RUCPV[{b
27.a general knowledge of —— 初步了解―――的情况 (nW67YTr
28.a more knowledge of—— 进一步了解的情况 TUT][
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29.the prior year‘s working papers 以前年度工作底稿 *xf ._~E
30.minutes of meeting 会议纪要 %puLr'Y
31.business risks 经营风险 V&soN:HS
32.appropriateness 适当性 H?}[r)|(3i
33.accounting estimate 会计估计 V~G
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34.management representations 管理层声明 x?x`oirh
35.going concern assumption 持续经营假设 UV}73Sp
36.audit plan 审计计划 Mcw4!{l`
37.significant audit areas 重点审计领域 6#}93Dgv4
38.error 错误 U%7i=Z{^Ks
39.fraud舞弊 O 2{)WWOT
40.modified or additional procedures 修改或追加审计程序 Z') pf
41.misappropriation of assets 侵占资产 MyJ4><oG
42.transactions without substance 虚假交易 rQ4*k'lA:
43.unusual pressures 异常压力 _u"nvgVz9
44.the suspected noncompliance 涉嫌存在违法行为 nqR?l4 DX
45.materialiy 重要性 ,3v+PIcMM+
46.exceed the materiality level 超过重要性水平 )f+U~4G&
47.approach the materiality level 接近重要性水平 +u@aJ_^
48.an acceptably low level 可接受水平 *KK+X07
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 QQk{\PV
50.misstatements or omissions 错报或漏报 o
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51.aggregate 总计 M-NV_W&M
52.subsequent events 期后事项 ?6Cz[5\
53.adjust the financial statements 调整财务报表 =1h9rlFj"D
54.perform additional audit procedures 实施追加的审计程序 {qKxz9.y
55.audit risk 审计风险 |6J ?8y
56.detection risk 检查风险 HQ9f ,<
57.inappropriate audit opinion 不适当的审计意见 GZ!|}$8
58.material misstatement 重大的错报 ?3z- _8#
59.tolerable misstatement 可容忍错报 |VOg\[f
60.the acceptable level of detection risk 可接受的检查风险 3`hUo5K
61.assessed level of material misstatement risk 重大错报风险的评估水平 <VjJAu
62.simall business 小规模企业 VS#wl|b8
63.accounting system 会计系统 @/J[t
64.test of control 控制测试 RO\gax
65.walk-through test 穿行测试 aI
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66.communication 沟通 u{&B^s)k.
67.flow chart 流程图 +c:3o*
68.reperformance of internal control 重新执行 ?[ly`>KpJ
69.audit evidence 审计证据 NIZ<0I*5
70.substantive procedures 实质性程序 Q8p&Ki;i
71.assertions 认定 0)YbI!
72.esistence 存在 8pLBt:
73.occurrence 发生 `T/~.`R
74.completeness 完整性 < (RC|?
75.rights and obligations 权利和义务 L~{_!Q
76.valuation and allocation 计价和分摊 ci,+Bjc
77.cutoff 截止 JGiKBm;
78.accuracy 准确性 y<W8Q<9
79.classification 分类
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80.inspection 检查 Xog/O i
81.supervision of counting 监盘 <Y
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82.observation 观察 .F&9.#>
83.confirmation 函证 di9!lS$
84.computation 计算 {s,+^7
85.analytical procedures 分析程序 ocwG7J\W
86.vouch 核对 c- $Gpa}M
87.trace 追查 k1z$e*u&r
88.audit sampling 审计抽样 O|kKwadC
89.error 误差
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90.expected error 预期误差 rgIrr5
91.population 总体 dYFzye
92.sampling risk 抽样风险 `U!y&Q$,
93.non- sampling risk 非抽样风险 fbrp#G71y
94.sampling unit 抽样单位 UbJ*'eoX
95.statistical sampling 统计抽样 i< (s}wg
96.tolerable error 可容忍误差 KYJ1}5n
97.the risk of under reliance 信赖不足风险 %/"Oxi^G
98.the risk of over reliance 信赖过度风险 <dA8
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99.the risk of incorrect rejection 误拒风险 Tm+;0
100. the risk of incorrect acceptance 误受风险 OQ/<-+<w
101.working trial balance 试算平衡表 1F[L"W;r
102.index and cross-referencing 索引和交叉索引 CDMfa&;T
103.cash receipt 现金收入
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104.cash disbursement 现金支出 !}TMiCK
105.bank statement 银行对账单 =<f-ob8,
106.bank reconciliation 银行存款余额调节表 PL0`d`TI
107.balance sheet date 资产负债表日 4z7G2
108.net realizable value 可变现净值 :@
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109.storeroom 仓库 KcGsMPJ
110.sale invoice 销售发票 P=AS>N^yaL
111.price list 价目表 +\`vq"e
112.positive confirmation request 积极式询证函 4FeEGySow
113.negative confirmation request 消极式询证函 >hMUr
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114.purchase requisition 请购单 xc
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115.receiving report 验收报告 Q.-*7h8
116.gross margin 毛利 /z."l!u6
117.manufacturing overhead 制造费用 =Cf]
118.material requisition 领料单 `&7RMa4=
119.inventory-taking 存货盘点 _68BP)nz>.
120.bond certificate 债券 n/e
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121.stock certificate 股票 suJ_nb
122.audit report 审计报告 `qpc*enf0
123.entity 被审计单位 8"'x)y
124.addressee of the audit report 审计报告的收件人 UP1?5Q=H]Q
125.unqualified opinion 无保留意见 Lf}8qB#Y
126.qualified opinion 保留意见 ;~ 4k7Uz
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 ;Kxbg>U
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A (1)ABC 作业基础成本计算 IxSV? k
A (2)absorbed overhead 已吸收制造费用 q1Qje%9@t
A (3)absorption costing 吸收成本计算 Os),;W0w4
A (4)account 账户,报表 ;|ub!z9GG
A (5)accounting postulate 会计假设 sPYX~G&T
A (6)accounting series release 会计公告文件 7 &)])
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A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 8m=Z|"H@
A (9)accountability concept 经营责任概念 H>7dND2;
A (10)accountancy 会计职业 |g)FA_#|<
A (11)accountant 会计师 %5 </d5.
A (12)accounting 会计 ~&G4)AM
A (13)agency cost 代理成本 =WZ%H_oxi
A (14)accounting bases 会计基础 I@7/jUO
A (15)accounting manual 会计手册 <zB*'m
A (16)accounting period 会计期间 j\)H
A (17)accounting policies 会计方针 ^tAO_~4
A (18)accounting rate of return 会计报酬率
z MdC
A (19)accounting reference date 会计参照日 SBKeb|H8
A (20)accounting reference period 会计参照期间 ?qHF}k|
A (21)accrual concept 应计概念 v#w _eqg
A (22)accrual expenses 应计费用 =v-2@=NJ`K
A (23)acid test ration 速动比率(酸性测试比率) *_hLD5K!
A (24)acquisition 购置 h* .w"JO
A (25)acquisition accounting 收购会计 Q}vbm4)[
A (26)activity based accounting 作业基础成本计算 [$\>~nj=
A (27)adjusting events 调整事项 ksI>IW
A (28)administrative expenses 行政管理费 &~~s6
A (29)advice note 发货通知 !e8i/!}^S
A (30)amortization 摊销 x!{
A (31)analytical review 分析性检查 +cg
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A (32)annual equivalent cost 年度等量成本法 R9dP ,<2
A (33)annual report and accounts 年度报告和报表 D!FaE N
A (34)appraisal cost 检验成本 `| 9K u
A (35)appropriation account 盈余分配账户 1M5 -pZ[D
A (36)articles of association 公司章程细则 =&U`9qN
A (37)assets 资产 w+UV"\!G)Q
A (38)assets cover 资产保障 )s")y
A (39)asset value per share 每股资产价值 7 ^I:=qc72
A (40)associated company 联营公司 c?6d2jH.
A (41)attainable standard 可达标准 ?b$3ob"
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A (42)attributable profit 可归属利润 l8wF0|
A (43)audit 审计 w=J4zkWk
A (44)audit report 审计报告 i ^|@"+
A (45)auditing standards 审计准则 X ,
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A (46)authorized share capital 额定股本 tHI*,
A (47)available hours 可用小时 d79N-O-
A (48)avoidable costs 可避免成本 LpWI>sNv
B (49)back-to-back loan 易币贷款 l1-HO
B (50)backflush accounting 倒退成本计算 k/`i6%F#m
B (51)bad debts 坏帐 960qvz!
B (52)bad debts ratio 坏帐比率 b7$}JCn
B (53)bank charges 银行手续费 0'yyfz
B (54)bank overdraft 银行透支 1L[S*X
B (55)bank reconciliation 银行存款调节表 31XU7A
B (56)bank statement 银行对账单 *8\(FVyG^
B (57)bankruptcy 破产 LM1b I4
B (58)basis of apportionment 分摊基础 j[DIz@^
B (59)batch 批量 Nlt4)
B (60)batch costing 分批成本计算 "{F;M{h$},
B (61)beta factor B(市场)风险因素 &'O?es|Lb
B (62)bill 账单 0|C[-ppr
B (63)bill of exchange 汇票 lO
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B (64)bill of landing 提单 :kp0EiJ
B (65)bill of materials 用料预计单 k>{-[X,/OV
B (66)bill payable 应付票据 R<g =\XO'y
B (67)bill receivable 应收票据 < l[`"0
B (68)bin card 存货记录卡 )BLmoJ
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B (69)bonus 红利 6FjVmje
B (70)book-keeping 薄记 wo(j}O-
B (71)Boston classification 波士顿分类 (3fPt;U
B (72)breakeven chart 保本图 oQvFrSz
B (73)breakeven point 保本点 1URsHV!xcM
B (74)breaking-down time 复位时间 4(m3c<'P
B (75)budget 预算 ?UK:sF|(O
B (76)budget center 预算中心 d| \#?W&
B (77)budget cost allowance 预算成本折让 tc/ jY]'32
B (78)budget manual 预算手册 M(S{1|,V
B (79)budget period 预算期间 7SHo%bA
B (80)budgetary control 预算控制 P1QB`&8F
B (81)budgeted capacity 预算生产能力 liG~y|
B (82)burden 制造费用 P%!q1`Eke(
B (83)business center 经营中心 CjZ6NAHc
B (84)business entity 营业个体 '%Dg{ zL
B (85)business unit 经营单位 b-b;7a\N
B (86)buy-out management 管理性购买产权 w:R]!e_6\9
B (87)by-product 副产品 nDn{zea7
C (88)called-up share capital 催缴股本 !:J<pWN"
C (89)capacity 生产能力 g.&\6^)8p
C (90)capacity ratios 生产能力比率 mt .,4
C (91)capital 资本 w{ m#Yt
C (92)capital assets pricing model资本资产计价模式 )`RZkCe
C (93)capital commitment 承诺资本 3mA/Nu_
C (94)capital employed 已运用的资本 }q x(z^
C (95)capital expenditure 资本支出 UJs?9]x>
C (96)capital expenditureauthorization 资本支出核准 "GB UQ}
C (97)capital expenditure control 资本支出控制 ~$ WQ"~z
C (98)capital expenditure proposal资本支出申请 m2MPWy5s
C (99)capital funding planning 资本基金筹集计划 #ZwY?T
x
C (100)capital gain 资本收益 ke</x+\F
C (101)capital investment appraisal资本投资评估 s.ey!ew
C (102)capital maintenance 资本保全 EM~7#Y
C (103)capital resource planning 资本资源计划 k7[)g]u
C (104)capital surplus 资本盈余 Faw. GU
C (105)capital turnover 资本周转率 ]=pWZ~A
C (106)card 记录卡 A3!2"}L
C (107)cash 现金 L`bo#,eg6
C (108)cash account 现金账户 fa.f(c
C (109)cash book 现金账薄 h!;MBn`8
C (110)cash cow 金牛产品 A'(k
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C (111)cash flow 现金流量 X)FQ%(H<
C (112)cash discounted 现金贴现 $pJ3xp&
C (113)cash flow budget 现金流量预算 l?N`V2SuR
C (114)cash flow statement 现金流量表 rr6"Y&v
C (115)cash ledger 现金分类账 vKV{
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C (116)cash limit 现金限额 '4Y*-!9
C (117)CCA 现时成本会计 'jwTGT5x
C (118)center 中心 )S"o{N3B
C (119)changeover time 变更时间 B)(w%\M4^
C (120)chartered entity 特许经济个体 akY6D]M
C (121)cheque 支票 gGD]t;<u
C (122)cheque register 支票登记薄 _4A&%>
C (123)coin analysis 零钱分类 C(ZcR_+r$,
C (124)classification 分类 yl|R:/2
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C (125)clock card 工时卡 ,7/\&X<`B
C (126)code 代码 0c{Gr 0[>
C (127)commitment accounting 承诺确认会计 |oB]6
VS`
C (128)common cost 共同成本 *,_2hvlz
C (129)company limited byguarantee 有限担保责任公司 |c
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C (130)company limited shares 股份有限公司 csm?oU niz
C (131)competitive position 竞争能力状况 yA457
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C (132)concept 概念 K T"h74@
C (133)conglomerate 跨行业企业 Oym]&SrbS
C (134)consistency concept 一致性概念 @)8NI[=6O
C (135)consolidated accounts 合并报表 1gO//fdI
C (136)consolidation accounting 合并会计 m}sh I8S
C (137)consortium 财团 g!z8oPT
C (138)contingency plan 应急计划 mRNHq3
C (139)contingent liabilities 或有负债 (p'/p
C (140)continuous operation 连续生产 d
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C (141)contra 抵消 (u$!\fE-et
C (142)contract cost 合同成本 *YMXiYJR
C (143)contract costing 合同成本计算 __Vg/C!W
C (144)contribution 贡献毛益 ~p0e=u
C (145)contribution centre 贡献中心 :Fq2x_IUE
C (146)contribution chart 贡献图 d;IJ0xB+by
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 vQE` c@^{
C (148)contribution to salesration 贡献毛益对销售比率 lb=2*dFJ1
C (149)control 控制 15RI(BN
C (150)control account 控制帐户 _q2`m
C (151)control limits 控制限度 |2tSUOZ
C (152)controllability concept 可控制概念 NO%|c|B|
C (153)controllable cost 可控制成本 w`2
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C (154)conversion cost 加工成本 ,<IL*=a
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |v,}%UN2
C (156)corporate appraisal 公司评估 V/+H_=|
C (157)corporate planning 公司计划 pU[a[
C (158)corporate social reporting 公司社会报告 ' h0\4eu
C (159)corporation 股份公司 X:iG[iU*
C (160)cost 成本 9}IVNZc
C (161)cost account 成本帐户 $,!dan<eA
C (162)cost accounting 成本会计 !^rITiy
C (163)cost accounting manual 成本手册 lU>)n
C (164)cost accounts calendar 成本报表的日历时间 ) >-D={
C (165)cost adjustment 成本调整 'lSnyW{
C (166)cost allocation 成本分配 *=r@vQ
C (167)cost apportionment 成本分摊 pRb+'v&_k
C (168)cost attribution 成本归属 $u(M 4(}
C (169)cost audit 成本审计 y?rK5Yos
C (170)cost behaviour 成本性态 `Nxo0Q
C (171)cost benefit analysis 成本效益分析 50O7=
C (172)cost center 成本中心 qhv4R| )
C (173)cost driver 成本动因