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注会《审计》英语常用词汇 jygUf|
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1.audit 审计 5L<A7^j
2.attestation 鉴证 @{#'y4\>
3.credibility 可信赖程度 @I|kY5' c
4.audit of financial statements 财务报表审计 ?*$uj(
5.agreed-upon procedures 执行商定程序 p>kny?AJ
6.high levels of assurance 高水平保证 (tq);m&
7.compilation 编制 ~CHcbEWk)W
8.reliability 可靠性 wl%ysM|x
9.relevance 相关性 A W6B[
10.professional skepticism 职业谨慎 "=K3sk
11.objectivity 客观性 w)* H&8h@
12. professional competence 专业胜任能力 Du
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13.Senior/CPA-in-charge 项目经理 Xs|d#WbX
14.audit engagement letter 业务约定书 :R
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15.recurring audit 连续审计 j:uq85s
16.the client 委托人 8RuW[T?
17.change CPA 更换注册会计师 'v^shGI%Ht
18.the existing CPA 现任注册会计师 $L( ,lB
19.the successor CPA 后任注册会计师 o/
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20.the preceding CPA前任注册会计师 Ek_&E7
21.issue the audit report 出具审计报告 c$)>$&([
22.expert 专家 5 (!F Q
23.the board of directors 董事会 w8~R=k
24.knowledge of the entity‘ s business 了解被审计单位情况 %).I&)i
25.assess material misstatement risks评估重大错报风险 RhmkpboucC
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l"
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27.a general knowledge of —— 初步了解―――的情况 9>0OpgvC(
28.a more knowledge of—— 进一步了解的情况 >Ik%_:CC`
29.the prior year‘s working papers 以前年度工作底稿 +w(6#R8u5
30.minutes of meeting 会议纪要 y${`W94
31.business risks 经营风险 h8%QF'C
32.appropriateness 适当性 U[Sh){4j
33.accounting estimate 会计估计 ?D7zty+}^
34.management representations 管理层声明 p
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35.going concern assumption 持续经营假设 rN7JJHV
36.audit plan 审计计划 "M+I$*]
37.significant audit areas 重点审计领域 8dLmsk^
38.error 错误 UroC8Tm
39.fraud舞弊 x5xMr.vm
40.modified or additional procedures 修改或追加审计程序 G5OGyQp
41.misappropriation of assets 侵占资产 Im-qGB0C
42.transactions without substance 虚假交易 }+MA*v[06
43.unusual pressures 异常压力 =`>e
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44.the suspected noncompliance 涉嫌存在违法行为 ^8bc<c:P
45.materialiy 重要性 ]8OmYU%6V
46.exceed the materiality level 超过重要性水平 As5l36
47.approach the materiality level 接近重要性水平 ltU{P|7!E
48.an acceptably low level 可接受水平 8-H:5E 4Y
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 E_$nsM8?
50.misstatements or omissions 错报或漏报 k:iy()n[
51.aggregate 总计 _*g
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52.subsequent events 期后事项 [>_zV.X
53.adjust the financial statements 调整财务报表 kREFh4QO,
54.perform additional audit procedures 实施追加的审计程序 Wl=yxJu_(
55.audit risk 审计风险 -R1;(n)
56.detection risk 检查风险 p:$v,3:
57.inappropriate audit opinion 不适当的审计意见 hT_Q_1,
58.material misstatement 重大的错报 S76MY&Vx23
59.tolerable misstatement 可容忍错报 )mI>2<Z!
60.the acceptable level of detection risk 可接受的检查风险 IY[qWs
61.assessed level of material misstatement risk 重大错报风险的评估水平 v8'XchJ
62.simall business 小规模企业 ^*UtF9~%n
63.accounting system 会计系统 4JXvP1`
64.test of control 控制测试 o(> #}[N}
65.walk-through test 穿行测试 wpC.!T
66.communication 沟通 C8qSoO4Z
67.flow chart 流程图 xT* 3QwK
68.reperformance of internal control 重新执行 +\dKe[j{g
69.audit evidence 审计证据 $%ND5uK
70.substantive procedures 实质性程序 \+/ciPzA-
71.assertions 认定 `-cw[@uD
72.esistence 存在 b{ A/M#=
73.occurrence 发生 U6wy^!_X9
74.completeness 完整性 |9.J?YP8 (
75.rights and obligations 权利和义务 EBk-qd
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76.valuation and allocation 计价和分摊 <C;TGA
77.cutoff 截止 [ g:cG
78.accuracy 准确性 (E,[Ad,$
79.classification 分类 9mn~57`y
80.inspection 检查 g2^{+,/^K
81.supervision of counting 监盘 x
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82.observation 观察 FL^t}vA
83.confirmation 函证 K5^zu`19
84.computation 计算 r~7}w4U
85.analytical procedures 分析程序 "|Y y"iB[
86.vouch 核对 7F]Hq
87.trace 追查 :yi} CM4
88.audit sampling 审计抽样 :i
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89.error 误差 [h&s<<#
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90.expected error 预期误差 (Rq6m`M2
91.population 总体
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92.sampling risk 抽样风险 ./.aLTh
93.non- sampling risk 非抽样风险 L:?Ew9Lf
94.sampling unit 抽样单位 N7}3?wS
95.statistical sampling 统计抽样 i eWXr4@:
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 1=9GV+`n
98.the risk of over reliance 信赖过度风险 CK|AXz+EN
99.the risk of incorrect rejection 误拒风险 m J$[X
100. the risk of incorrect acceptance 误受风险 kz("LI]
101.working trial balance 试算平衡表 >o`+j$j
102.index and cross-referencing 索引和交叉索引 L*|P'
103.cash receipt 现金收入 eLgq
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104.cash disbursement 现金支出 SD8>,
105.bank statement 银行对账单 UQYHR+
106.bank reconciliation 银行存款余额调节表 j` * bz-
107.balance sheet date 资产负债表日 <4@8T7
108.net realizable value 可变现净值 p15dbr1
109.storeroom 仓库 k
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110.sale invoice 销售发票 %BMlcm7Ec
111.price list 价目表 9`VY)"rJ
112.positive confirmation request 积极式询证函 B Nb_i H
113.negative confirmation request 消极式询证函 |f1^&97=+
114.purchase requisition 请购单 n;vZY
115.receiving report 验收报告 9jx>&MnWs
116.gross margin 毛利 7i02M~*uS
117.manufacturing overhead 制造费用 8I#^qr5
118.material requisition 领料单 X_bB6A6
119.inventory-taking 存货盘点 %1{O
120.bond certificate 债券 s[/d}S@ >
121.stock certificate 股票 nox-)e
122.audit report 审计报告 "s_S!;w@
123.entity 被审计单位 aM#xy6:XG
124.addressee of the audit report 审计报告的收件人 Vu4LC&q
125.unqualified opinion 无保留意见 =,qY\@fq
126.qualified opinion 保留意见 E KN<KnU%
127.disclaimer of opinion 无法表示意见 55] MRv
128.adverse opinion 否定意见 G-]<+-Q$4
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A (1)ABC 作业基础成本计算 KIWHn_ :
A (2)absorbed overhead 已吸收制造费用 YD9vWk\/
A (3)absorption costing 吸收成本计算 [0kZyjCq@
A (4)account 账户,报表 z^4+Un
A (5)accounting postulate 会计假设 HB*BL+S06
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 5
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A (8)account sale 承销清单 tO1k2<Z"Y&
A (9)accountability concept 经营责任概念 RX^8`}N
A (10)accountancy 会计职业 IkA~+6UY
A (11)accountant 会计师 Q[H4l({E
A (12)accounting 会计 u% 1JdEWZd
A (13)agency cost 代理成本 CQ Ei(ty
A (14)accounting bases 会计基础 u$ o19n
A (15)accounting manual 会计手册 *r9D+}Y(4
A (16)accounting period 会计期间 Ro<5c_k
A (17)accounting policies 会计方针 a%6=sqxE
A (18)accounting rate of return 会计报酬率 n<b}6L}
A (19)accounting reference date 会计参照日 xH,e$t#@@~
A (20)accounting reference period 会计参照期间 b`DPlQHj
A (21)accrual concept 应计概念 i\.(6hf+
A (22)accrual expenses 应计费用 G@T_o4t
A (23)acid test ration 速动比率(酸性测试比率) e85E+S%
A (24)acquisition 购置 )7P>Hj
A (25)acquisition accounting 收购会计 < %<nh`D
A (26)activity based accounting 作业基础成本计算 )/OIzbA3#
A (27)adjusting events 调整事项 _pvt,pW
A (28)administrative expenses 行政管理费 8)Vl2z
A (29)advice note 发货通知 C+t|fSJ
A (30)amortization 摊销 d:cOdm>,
A (31)analytical review 分析性检查 YT)1_>*\
A (32)annual equivalent cost 年度等量成本法 E\9HZ;}G
A (33)annual report and accounts 年度报告和报表 LRS,bl3}/
A (34)appraisal cost 检验成本 GGZ9DC\{
A (35)appropriation account 盈余分配账户 &Akw V-
A (36)articles of association 公司章程细则 X_rv}
A (37)assets 资产 v9f%IE4fX
A (38)assets cover 资产保障 qzZ;{>_f
A (39)asset value per share 每股资产价值 Gtvbm
A (40)associated company 联营公司 '*&V7:
A (41)attainable standard 可达标准 7[R`52pP
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A (42)attributable profit 可归属利润 }y(cv}8Y
A (43)audit 审计 w=ufJRj
A (44)audit report 审计报告 >,)U46
A (45)auditing standards 审计准则 20Jlf?
A (46)authorized share capital 额定股本 K>\v<!%a
A (47)available hours 可用小时 C9FAX$$^(Y
A (48)avoidable costs 可避免成本 #0^a-47PA<
B (49)back-to-back loan 易币贷款 {aopGu?i
B (50)backflush accounting 倒退成本计算 .~^A!t
B (51)bad debts 坏帐 !#
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B (52)bad debts ratio 坏帐比率 kaECjZ_&+
B (53)bank charges 银行手续费 6aWnj*dF
B (54)bank overdraft 银行透支 8`I,KkWg
B (55)bank reconciliation 银行存款调节表 R-4#y%k<
B (56)bank statement 银行对账单 ChNT;G<6$
B (57)bankruptcy 破产 ;vk>k0S
B (58)basis of apportionment 分摊基础 {9Q**U`w
B (59)batch 批量 ybIqn0&[
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 AJ#YjkO>]
B (62)bill 账单 (8N E'd8
B (63)bill of exchange 汇票 Y%zWaH
B (64)bill of landing 提单 }%y5<n*v\
B (65)bill of materials 用料预计单 ezm*9Jc~p
B (66)bill payable 应付票据 yi -0CHo
B (67)bill receivable 应收票据 S]&aDg1y}
B (68)bin card 存货记录卡 g<8Oezi 65
B (69)bonus 红利 T w1&<S
B (70)book-keeping 薄记 PT4iy<
B (71)Boston classification 波士顿分类 Jr(Z Ym'
B (72)breakeven chart 保本图 ? Z2`f6;W4
B (73)breakeven point 保本点 LMp^]*)t
B (74)breaking-down time 复位时间 *
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B (75)budget 预算 D|vck1C5,
B (76)budget center 预算中心 e%=SgXl2t
B (77)budget cost allowance 预算成本折让 g-/ }*ml
B (78)budget manual 预算手册 _.m|Ml,`{
B (79)budget period 预算期间 @)ls+}=Y
B (80)budgetary control 预算控制 v++&%
B (81)budgeted capacity 预算生产能力 5n e&6
B (82)burden 制造费用 nHLMF7\
B (83)business center 经营中心 &}#zG5eu
B (84)business entity 营业个体 v*OT[l7
B (85)business unit 经营单位 ?ihRt+eR~
B (86)buy-out management 管理性购买产权 d^5x@E_Td
B (87)by-product 副产品 Y44[2 :m
C (88)called-up share capital 催缴股本 Dh68=F0
C (89)capacity 生产能力 CX]L'
C (90)capacity ratios 生产能力比率 e=[@HVr
C (91)capital 资本 ^--8
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C (92)capital assets pricing model资本资产计价模式 OgzKX>N`A
C (93)capital commitment 承诺资本 A^\g]rmK
C (94)capital employed 已运用的资本 12tAx3p
C (95)capital expenditure 资本支出 @"aqnj>+
C (96)capital expenditureauthorization 资本支出核准 E>u U6#v
C (97)capital expenditure control 资本支出控制 /.t1Ow
C (98)capital expenditure proposal资本支出申请 Y/L*0M.<
C (99)capital funding planning 资本基金筹集计划 EO/4
1O
C (100)capital gain 资本收益 {_Fh3gjb/
C (101)capital investment appraisal资本投资评估 -6e^`c6{
C (102)capital maintenance 资本保全 {m_
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C (103)capital resource planning 资本资源计划 7T(&DOGZ
C (104)capital surplus 资本盈余 !-JvVdM;(
C (105)capital turnover 资本周转率 {}H/N
C (106)card 记录卡 $q
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C (107)cash 现金 tLP
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C (108)cash account 现金账户 TRE D_6
C (109)cash book 现金账薄 +$#h6V
C (110)cash cow 金牛产品 kR8,E 6Up
C (111)cash flow 现金流量 $gCN[%+j
C (112)cash discounted 现金贴现 KC8
C (113)cash flow budget 现金流量预算 ~1nKL0C6u
C (114)cash flow statement 现金流量表 x-b}S1@
C (115)cash ledger 现金分类账 5inCAPXz
C (116)cash limit 现金限额 xZVZYvC,t
C (117)CCA 现时成本会计 ;"8BbF.
C (118)center 中心 eZ
7Atuv
C (119)changeover time 变更时间 jPn.w,=)27
C (120)chartered entity 特许经济个体 G\~?.s|^
C (121)cheque 支票 6lUC$B Y
C (122)cheque register 支票登记薄 ~m[Gp;pL
C (123)coin analysis 零钱分类 .Y^pDR12
C (124)classification 分类 ;
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C (125)clock card 工时卡 l9&L$,=
C (126)code 代码 _\{/#J;lN
C (127)commitment accounting 承诺确认会计 28 zZ3|Z3
C (128)common cost 共同成本 }%D${.R]
C (129)company limited byguarantee 有限担保责任公司 8TTj<T!N
C (130)company limited shares 股份有限公司 g@Rs.Zq
C (131)competitive position 竞争能力状况 bEmzigN[
C (132)concept 概念 .0MY$ 0s
C (133)conglomerate 跨行业企业 #8y"1I=i&
C (134)consistency concept 一致性概念 JkKbw&65
C (135)consolidated accounts 合并报表 gLK0L%"5
C (136)consolidation accounting 合并会计 tqjjn5!
C (137)consortium 财团 }]^/`n
C (138)contingency plan 应急计划 ;s8\F]K
C (139)contingent liabilities 或有负债 e7plL^^`
C (140)continuous operation 连续生产 [&(~1C|C
C (141)contra 抵消 S>jOVWB
C (142)contract cost 合同成本 PzustC|
C (143)contract costing 合同成本计算 FU;a
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C (144)contribution 贡献毛益 'lOQb)
C (145)contribution centre 贡献中心 n Q{~D5y,,
C (146)contribution chart 贡献图 bH!_0+$P
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 $'yWg_(
C (148)contribution to salesration 贡献毛益对销售比率 G2b"R{i/,
C (149)control 控制 ja(ZJ[<`
C (150)control account 控制帐户 j]aIJbi
C (151)control limits 控制限度 QP>F *A
C (152)controllability concept 可控制概念 4M+f#b1
C (153)controllable cost 可控制成本 5Fbb5`(
C (154)conversion cost 加工成本 e*d lGK3l
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,$RXN8x1
C (156)corporate appraisal 公司评估 (0rcLNk{|
C (157)corporate planning 公司计划 8<@X=Z
C (158)corporate social reporting 公司社会报告 C'S_M@I=
C (159)corporation 股份公司 PfGiJ]:V-u
C (160)cost 成本 P/Y)Yx_(
C (161)cost account 成本帐户 7p>T6jK)
C (162)cost accounting 成本会计 MM( ,D&
Z
C (163)cost accounting manual 成本手册 L@f&71
C (164)cost accounts calendar 成本报表的日历时间 F*-'8~T
C (165)cost adjustment 成本调整 -
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C (166)cost allocation 成本分配 Yu9VtC1
C (167)cost apportionment 成本分摊 $4og{
C (168)cost attribution 成本归属 GH&5m44
C (169)cost audit 成本审计 :^FH.6}x
C (170)cost behaviour 成本性态 'R99m?"
C (171)cost benefit analysis 成本效益分析 'z@]h
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C (172)cost center 成本中心 v?n# C
C (173)cost driver 成本动因