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注会《审计》英语常用词汇 aC\4}i<
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1.audit 审计 YMzBAf
2.attestation 鉴证 W
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3.credibility 可信赖程度 xy^1US,L1
4.audit of financial statements 财务报表审计 McP.9v}H0_
5.agreed-upon procedures 执行商定程序 "kSwa16O
6.high levels of assurance 高水平保证 4M`Xrfwm'[
7.compilation 编制 vA>W9OI
8.reliability 可靠性 bx;
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9.relevance 相关性 3E|;r
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10.professional skepticism 职业谨慎 h_ ZX/k
11.objectivity 客观性 r
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12. professional competence 专业胜任能力 i Ci>zJ
13.Senior/CPA-in-charge 项目经理 _Z#eS/,O@
14.audit engagement letter 业务约定书 I,P!@
15.recurring audit 连续审计 ww,Z )m
16.the client 委托人 Rt4di^v
17.change CPA 更换注册会计师 f%K
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18.the existing CPA 现任注册会计师 &HF]\`RNr
19.the successor CPA 后任注册会计师 ^Q2ZqAf^a
20.the preceding CPA前任注册会计师 i?>
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21.issue the audit report 出具审计报告 Yn<)k_kp
22.expert 专家 g [L
23.the board of directors 董事会 ;'1Apy
24.knowledge of the entity‘ s business 了解被审计单位情况 +TX/g
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25.assess material misstatement risks评估重大错报风险 c E76L%O
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 3M*Y= ?pI
27.a general knowledge of —— 初步了解―――的情况 H@W0gK(cS;
28.a more knowledge of—— 进一步了解的情况 |5ONFde"0
29.the prior year‘s working papers 以前年度工作底稿 DrS?=C@
30.minutes of meeting 会议纪要 otq,R6 ^
31.business risks 经营风险 bXvbddu)}
32.appropriateness 适当性 K-@bwB7~s
33.accounting estimate 会计估计 CA^.?&CH^O
34.management representations 管理层声明 otnV-7)@
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 F
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37.significant audit areas 重点审计领域 n-OWwev)
38.error 错误 ~e^)q>Lb7(
39.fraud舞弊 3+ asP&n
40.modified or additional procedures 修改或追加审计程序 !%62Phai
41.misappropriation of assets 侵占资产 s=/^lOOO
42.transactions without substance 虚假交易 O5MDGg
43.unusual pressures 异常压力 6Ct0hk
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44.the suspected noncompliance 涉嫌存在违法行为 {PmzkT}LF
45.materialiy 重要性 =uc^433.
46.exceed the materiality level 超过重要性水平 `.8-cz
47.approach the materiality level 接近重要性水平 FO^24p
48.an acceptably low level 可接受水平 B1,?{Ur
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 *`.LA@bHU
50.misstatements or omissions 错报或漏报 MPG+B/P&
51.aggregate 总计 |_I[1%&`N
52.subsequent events 期后事项 ,\>g
53.adjust the financial statements 调整财务报表 1.dX)^\
54.perform additional audit procedures 实施追加的审计程序 _LsYMUe
55.audit risk 审计风险 Sw
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56.detection risk 检查风险 Hdna{@~
57.inappropriate audit opinion 不适当的审计意见 Hn^sW
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58.material misstatement 重大的错报 F*!gzKZ"
59.tolerable misstatement 可容忍错报 l#ygb|=x
60.the acceptable level of detection risk 可接受的检查风险 k(9s+0qe
61.assessed level of material misstatement risk 重大错报风险的评估水平 eoL0^cZj
62.simall business 小规模企业 )|:8zDuJ
63.accounting system 会计系统 B3.X}ys#
64.test of control 控制测试 d'q&Lq
65.walk-through test 穿行测试 "i(U
66.communication 沟通 ]:!8 s\#
67.flow chart 流程图 2<m
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68.reperformance of internal control 重新执行 0STk)>3$-
69.audit evidence 审计证据 7YD\ !2b
70.substantive procedures 实质性程序 l]>!`'sJL
71.assertions 认定 ~D_rZ&
72.esistence 存在
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73.occurrence 发生 `|JI\&z
74.completeness 完整性
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75.rights and obligations 权利和义务 1sMV`qv>
76.valuation and allocation 计价和分摊 Sy:K:Z|[U
77.cutoff 截止 1"d\mE
78.accuracy 准确性 kp.|gzA6
79.classification 分类 d4V 2[TX
80.inspection 检查 1
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81.supervision of counting 监盘 Iw*C*%}[Z
82.observation 观察 x@Sra@
83.confirmation 函证 eoC<a"bJ>
84.computation 计算 eA10xpM0
85.analytical procedures 分析程序 i(z+a6^@|
86.vouch 核对 XWc|[>iO
87.trace 追查 z(jU|va{_1
88.audit sampling 审计抽样 &!4(
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89.error 误差 @X|ok*v`
90.expected error 预期误差 vg5E/+4gp%
91.population 总体 z3ZuC{
92.sampling risk 抽样风险 EI<"DB
93.non- sampling risk 非抽样风险 Vj29L?3
94.sampling unit 抽样单位 VBhE{4J
95.statistical sampling 统计抽样 D8a)( wm
96.tolerable error 可容忍误差 Re7{[*Q4
97.the risk of under reliance 信赖不足风险 rx{#+
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98.the risk of over reliance 信赖过度风险 +<H !3sW
99.the risk of incorrect rejection 误拒风险 YBR)s\*
100. the risk of incorrect acceptance 误受风险 $`ON!,oa
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 MG;4M>H
103.cash receipt 现金收入 3HXh6( e
104.cash disbursement 现金支出 bL+sN"Km
105.bank statement 银行对账单 B>1M$3`E
106.bank reconciliation 银行存款余额调节表 o:h)~[n|
107.balance sheet date 资产负债表日 `Uu^I
108.net realizable value 可变现净值 #cR57=M}
109.storeroom 仓库 >h|UC J1
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110.sale invoice 销售发票 4
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111.price list 价目表 CzK%x?~]
112.positive confirmation request 积极式询证函 ?exALv'B
113.negative confirmation request 消极式询证函 "sC$%D<oc
114.purchase requisition 请购单 Pxap;;\
115.receiving report 验收报告 w6%l8+{R
116.gross margin 毛利 w($XEv;
117.manufacturing overhead 制造费用 hU |LFjc
118.material requisition 领料单 <?{ SU
119.inventory-taking 存货盘点 no eb f
120.bond certificate 债券 :/ ~):tM
121.stock certificate 股票 9
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122.audit report 审计报告 D-;J;m
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123.entity 被审计单位 =B 1`R%t
124.addressee of the audit report 审计报告的收件人 fN~8L}!l
125.unqualified opinion 无保留意见 x*3@,GmZl
126.qualified opinion 保留意见 SZNFE
127.disclaimer of opinion 无法表示意见 =9#i<te
128.adverse opinion 否定意见 <t% Ao,"
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A (1)ABC 作业基础成本计算 xKRfl1
A (2)absorbed overhead 已吸收制造费用 #1gTpb+t
A (3)absorption costing 吸收成本计算 1t!&xvhG
A (4)account 账户,报表 >?H_A
A (5)accounting postulate 会计假设 K+(m'3`
A (6)accounting series release 会计公告文件 !.x=r
A (7)accounting valuation 会计计价 Q&\ZC?y4
A (8)account sale 承销清单 89 _&X[X
A (9)accountability concept 经营责任概念 0b!fWS?,k0
A (10)accountancy 会计职业 1',+&2)oj
A (11)accountant 会计师 RXIH(WiK
A (12)accounting 会计 &QiAM`MbC=
A (13)agency cost 代理成本 zW|$x<M^
A (14)accounting bases 会计基础 h5h-}qBA
A (15)accounting manual 会计手册 y}.y,\S0
A (16)accounting period 会计期间 vq@#Be?@
A (17)accounting policies 会计方针 gME:\ud$
A (18)accounting rate of return 会计报酬率 c~Q`{2%+
A (19)accounting reference date 会计参照日 -Hl\j(D7
A (20)accounting reference period 会计参照期间 0nF>zOmc
A (21)accrual concept 应计概念 lk5_s@V
l
A (22)accrual expenses 应计费用 x`&P}4v0
A (23)acid test ration 速动比率(酸性测试比率) uhPIV\
A (24)acquisition 购置 dA3`b*nC
A (25)acquisition accounting 收购会计
iX&Z
A (26)activity based accounting 作业基础成本计算 9}7oKlyk
A (27)adjusting events 调整事项 JC1BUheeb
A (28)administrative expenses 行政管理费
-M(58/y
A (29)advice note 发货通知 @5uyUSt]
A (30)amortization 摊销 hNgcE,67q
A (31)analytical review 分析性检查 mo
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A (32)annual equivalent cost 年度等量成本法 *;~{_Disz
A (33)annual report and accounts 年度报告和报表 LS?` {E
A (34)appraisal cost 检验成本 (]GY.(F{
A (35)appropriation account 盈余分配账户 U/~Zk@3j
A (36)articles of association 公司章程细则 @=^jpSnZ
A (37)assets 资产 Av\0GqF
A (38)assets cover 资产保障 f]^ J,L9qz
A (39)asset value per share 每股资产价值 J[Y lo&w3
A (40)associated company 联营公司 9 ;! uV>-H
A (41)attainable standard 可达标准 ?j
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A (42)attributable profit 可归属利润 )xXrs^
A (43)audit 审计 G+%5V5GS
A (44)audit report 审计报告 y[Fw>g1`q
A (45)auditing standards 审计准则 v:!7n
A (46)authorized share capital 额定股本 }pU!
1GsO
A (47)available hours 可用小时 ^!{ o Azy9
A (48)avoidable costs 可避免成本 QyBK*uNdV
B (49)back-to-back loan 易币贷款
s2
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B (50)backflush accounting 倒退成本计算 YV>VA<c
B (51)bad debts 坏帐 ~S~x@&yR
B (52)bad debts ratio 坏帐比率 %QlBFl0a
B (53)bank charges 银行手续费 knj,[7uh
B (54)bank overdraft 银行透支 S
-mz xj
B (55)bank reconciliation 银行存款调节表 FkkZyCqZ`
B (56)bank statement 银行对账单 ?PH}b?f4
B (57)bankruptcy 破产 HEW
9YC"
B (58)basis of apportionment 分摊基础 4Q>jP3
B (59)batch 批量 F'T=
Alf
B (60)batch costing 分批成本计算 bU@>1>b6lE
B (61)beta factor B(市场)风险因素 `dq3
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B (62)bill 账单 ]f+D& qZ B
B (63)bill of exchange 汇票 M@z_Z+q9
B (64)bill of landing 提单 ps4Wwk(
B (65)bill of materials 用料预计单 LxYM"_1A;
B (66)bill payable 应付票据 Aghj) V
B (67)bill receivable 应收票据 \q)1TTnHS
B (68)bin card 存货记录卡 -p]`(S%
B (69)bonus 红利 -n$rKEC4
B (70)book-keeping 薄记 jL[Is2<@
B (71)Boston classification 波士顿分类 4N^Qd3[d
B (72)breakeven chart 保本图 EIl$"^-
B (73)breakeven point 保本点 [n@
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B (74)breaking-down time 复位时间 =Z$=-\<x0.
B (75)budget 预算 Eo3Aak o
B (76)budget center 预算中心 %W|Zj QI^
B (77)budget cost allowance 预算成本折让 UEdl"FwM4
B (78)budget manual 预算手册 Z6
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B (79)budget period 预算期间
qCFXaj
B (80)budgetary control 预算控制 d$C|hT
B (81)budgeted capacity 预算生产能力 ;),O*Z|"v
B (82)burden 制造费用 DcvmeGl
B (83)business center 经营中心 j7|
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B (84)business entity 营业个体 e"8m+]
B (85)business unit 经营单位 7ump:|
B (86)buy-out management 管理性购买产权 1*
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B (87)by-product 副产品 8=_| qy}l/
C (88)called-up share capital 催缴股本 )*AA9
C (89)capacity 生产能力 q@!H^hd}
C (90)capacity ratios 生产能力比率 ClVpb ew
C (91)capital 资本 X9BBnZ
C (92)capital assets pricing model资本资产计价模式 ~k<31 ez
C (93)capital commitment 承诺资本 as47eZ0\
C (94)capital employed 已运用的资本 |$-d,] V
C (95)capital expenditure 资本支出 F/,<dNJ
C (96)capital expenditureauthorization 资本支出核准 7Mbt*[n
C (97)capital expenditure control 资本支出控制 XIW:Nk!S
C (98)capital expenditure proposal资本支出申请 Xcpm?aTo
C (99)capital funding planning 资本基金筹集计划 b.u8w2(
C (100)capital gain 资本收益 j`&i4K:
C (101)capital investment appraisal资本投资评估 S5JR`o
C (102)capital maintenance 资本保全
WT? U~.U
C (103)capital resource planning 资本资源计划 r H_:7#.E
C (104)capital surplus 资本盈余 'C8=d(mR=m
C (105)capital turnover 资本周转率 jtOsb91c}
C (106)card 记录卡 >Ti2E+}[M
C (107)cash 现金 9^h%}>
C (108)cash account 现金账户 ~;4k UJD
C (109)cash book 现金账薄 wk7_(gT`0
C (110)cash cow 金牛产品 Xv(9 YhS
C (111)cash flow 现金流量 Y{:/vOj
C (112)cash discounted 现金贴现 .BB:7+
C (113)cash flow budget 现金流量预算 tcdn"]#U
C (114)cash flow statement 现金流量表 @tp7tB
;
C (115)cash ledger 现金分类账 U[ungvU1U
C (116)cash limit 现金限额 r4>I?lD
C (117)CCA 现时成本会计 6&Ir0K/
C (118)center 中心 ]O `
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C (119)changeover time 变更时间 %H~gN9Vn#@
C (120)chartered entity 特许经济个体 5WN Z7cO
C (121)cheque 支票 5K-)X9z?
C (122)cheque register 支票登记薄 (dt_ D
C (123)coin analysis 零钱分类 =}KbE4D+8
C (124)classification 分类 %{_
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C (125)clock card 工时卡 .qPfi]
ty
C (126)code 代码 #\["y%;W
C (127)commitment accounting 承诺确认会计 "8
mulE,
C (128)common cost 共同成本 491I
C (129)company limited byguarantee 有限担保责任公司 e%Xf*64
C (130)company limited shares 股份有限公司 3^UsyZS)
C (131)competitive position 竞争能力状况 dct#ECT
C (132)concept 概念 =8D4:Ds
C (133)conglomerate 跨行业企业 h4i$z-!
C (134)consistency concept 一致性概念 twS3J)UH
C (135)consolidated accounts 合并报表 Bx!` UdRn
C (136)consolidation accounting 合并会计 ~,1q :Kue
C (137)consortium 财团 M\6v}kUY
C (138)contingency plan 应急计划 =eLb"7C#0
C (139)contingent liabilities 或有负债 Y
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C (140)continuous operation 连续生产 #Kr.!uD
C (141)contra 抵消 Xkm2C)
C (142)contract cost 合同成本 kw}1 CXD
C (143)contract costing 合同成本计算 'vIkA=
C (144)contribution 贡献毛益 O;sQPG,v
C (145)contribution centre 贡献中心 yE9.]j
C (146)contribution chart 贡献图 xJGeIh5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 j'x{j %U
C (148)contribution to salesration 贡献毛益对销售比率 rB?cm]G
=
C (149)control 控制 X($SBUS
6
C (150)control account 控制帐户 R u-rp^a
C (151)control limits 控制限度 dw!Eao47
C (152)controllability concept 可控制概念 I,3!uogn
C (153)controllable cost 可控制成本 4TE ?mh}
C (154)conversion cost 加工成本 m3-J0D<
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]<LU NxBR
C (156)corporate appraisal 公司评估 B'/ >Ax&
C (157)corporate planning 公司计划 9X` QlJ2|
C (158)corporate social reporting 公司社会报告 hyoZh Y
C (159)corporation 股份公司 Cw
5K*
C (160)cost 成本 EQ$9IaY.
C (161)cost account 成本帐户 &/?jMyD@
C (162)cost accounting 成本会计 loe>"_`Cq
C (163)cost accounting manual 成本手册 %/on\*Vh3
C (164)cost accounts calendar 成本报表的日历时间 c10).zZ
C (165)cost adjustment 成本调整 w5jZI|
C (166)cost allocation 成本分配 p2
(_YN;s
C (167)cost apportionment 成本分摊 =7,UqMl_
C (168)cost attribution 成本归属 )&<
ExJQ&
C (169)cost audit 成本审计 D:EF@il
C (170)cost behaviour 成本性态 H\bIO!vb
C (171)cost benefit analysis 成本效益分析 - S-1<xR
C (172)cost center 成本中心 Th^#H
C (173)cost driver 成本动因