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注会《审计》英语常用词汇 wb]Z4/j#
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1.audit 审计 !@+4&B=
2.attestation 鉴证 = P$7
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3.credibility 可信赖程度 nAj +HLO
4.audit of financial statements 财务报表审计 w>RwEU+w=@
5.agreed-upon procedures 执行商定程序 iE{VmHp=
6.high levels of assurance 高水平保证 uBM%E OE
7.compilation 编制 su8()]|0x
8.reliability 可靠性 Wp^
|=
9.relevance 相关性 2Aa
10.professional skepticism 职业谨慎 "QtkNy%E
11.objectivity 客观性 AX )dZdd
12. professional competence 专业胜任能力 a'my0
m
13.Senior/CPA-in-charge 项目经理 F22]4DLHO
14.audit engagement letter 业务约定书 SvQj'5~<
15.recurring audit 连续审计 H3ob
8+J
16.the client 委托人 x.(Sv]+[
17.change CPA 更换注册会计师 cI<T/~P
18.the existing CPA 现任注册会计师 c&SSf_0O*
19.the successor CPA 后任注册会计师 :%zA X
20.the preceding CPA前任注册会计师 = o1&.v2j
21.issue the audit report 出具审计报告 }.<]A
22.expert 专家 \ ERHnh
23.the board of directors 董事会 f2Tz5slE
24.knowledge of the entity‘ s business 了解被审计单位情况 0qN?4h)7
25.assess material misstatement risks评估重大错报风险 f+QDjJ?z
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 IU]@%jA_:A
27.a general knowledge of —— 初步了解―――的情况 9\6ZdnEKu,
28.a more knowledge of—— 进一步了解的情况 eI5W; Q4
29.the prior year‘s working papers 以前年度工作底稿 %w/:mH3FA
30.minutes of meeting 会议纪要 "j}fcrlG9
31.business risks 经营风险 0INlo
32.appropriateness 适当性 Reg%ah|$/=
33.accounting estimate 会计估计 @Y&(1Wl
34.management representations 管理层声明 "/\-?YJjw
35.going concern assumption 持续经营假设 S%Z2J)H"
36.audit plan 审计计划 YJ 01-
37.significant audit areas 重点审计领域 o{K#LP
38.error 错误 }/%^;@q ;
39.fraud舞弊 z"{Ji{>%=
40.modified or additional procedures 修改或追加审计程序 Aq &H-g]s
41.misappropriation of assets 侵占资产 hOcVxSc.
42.transactions without substance 虚假交易 %h=cwT6
43.unusual pressures 异常压力 W
-5wjc
44.the suspected noncompliance 涉嫌存在违法行为 .W0;Vhw"
45.materialiy 重要性 T`Qg+Q$
46.exceed the materiality level 超过重要性水平 a0B,[i
47.approach the materiality level 接近重要性水平 9M .cTIO{
48.an acceptably low level 可接受水平 k'1iquc#u
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 (#r>v
h (
50.misstatements or omissions 错报或漏报 =>)4>WT8A
51.aggregate 总计 8lT2qqlr
52.subsequent events 期后事项 EwOi` g
53.adjust the financial statements 调整财务报表 53?B.\
54.perform additional audit procedures 实施追加的审计程序 zT _[pa)O`
55.audit risk 审计风险 t|k-Bh:x
56.detection risk 检查风险 ^36m$J $
57.inappropriate audit opinion 不适当的审计意见 @-jI<g
58.material misstatement 重大的错报 8$6^S{M3
59.tolerable misstatement 可容忍错报 zVtNT@1K>u
60.the acceptable level of detection risk 可接受的检查风险 X}j_k=, C
61.assessed level of material misstatement risk 重大错报风险的评估水平 :=,lG ou
62.simall business 小规模企业 #,\qjY
63.accounting system 会计系统 83gp'W{|
64.test of control 控制测试 DzK%$#{<
65.walk-through test 穿行测试 <a$'tw-8
66.communication 沟通
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67.flow chart 流程图 X!/
68.reperformance of internal control 重新执行 J~1=?</
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 )R9QJSe
71.assertions 认定 mM;p 7
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72.esistence 存在 =%G<S'2'
73.occurrence 发生 +Zo&c}
74.completeness 完整性 Qf(mn8
75.rights and obligations 权利和义务 W*NK-F[
76.valuation and allocation 计价和分摊 SXm Hn.?
77.cutoff 截止 Ni)/L(
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78.accuracy 准确性 \y0uGnmCj
79.classification 分类 *D$Hd">X
80.inspection 检查 s*.&DN
81.supervision of counting 监盘 M}b[;/~
82.observation 观察 %oN5 jt
83.confirmation 函证 " ll
TVB
84.computation 计算 *mj3 T
85.analytical procedures 分析程序 #MI4 `FZ
86.vouch 核对 58.b@@T
87.trace 追查 b'5L|1d
88.audit sampling 审计抽样 j?cE0
hz
89.error 误差 >$iQDVh!
90.expected error 预期误差 uf&Ke
k,
91.population 总体
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92.sampling risk 抽样风险 C*1,aLSw
93.non- sampling risk 非抽样风险 K#<cuHGC
94.sampling unit 抽样单位 >`!Lh`n7_
95.statistical sampling 统计抽样 ^SH8*7l7
96.tolerable error 可容忍误差 W_P&
;)E
97.the risk of under reliance 信赖不足风险 n{v[mqm^
98.the risk of over reliance 信赖过度风险 xHY#"
99.the risk of incorrect rejection 误拒风险 #99fFs`w
100. the risk of incorrect acceptance 误受风险 2n8spLZYGY
101.working trial balance 试算平衡表 q+/7v9
102.index and cross-referencing 索引和交叉索引 (*\*7dIo
103.cash receipt 现金收入 9H4NvB{
104.cash disbursement 现金支出 jV!9IK;HA.
105.bank statement 银行对账单 u!WjG@
106.bank reconciliation 银行存款余额调节表 b63 tjqk
107.balance sheet date 资产负债表日 6YeEr!zt%
108.net realizable value 可变现净值 b"C1
109.storeroom 仓库 E[N3`"
110.sale invoice 销售发票 3BWYSJ|
111.price list 价目表 gu~F(Fb'
112.positive confirmation request 积极式询证函 8KrqJN0\
113.negative confirmation request 消极式询证函 S;]][h=
114.purchase requisition 请购单 fmQ`8b
115.receiving report 验收报告 )cd5iE:FO
116.gross margin 毛利 BLskUrPF
117.manufacturing overhead 制造费用 U4hFPK<
118.material requisition 领料单 !E+. (
119.inventory-taking 存货盘点 W8R"X~!V
120.bond certificate 债券 b/eJE
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121.stock certificate 股票 )$_b?
122.audit report 审计报告 bF
X0UE>
123.entity 被审计单位 bzt(;>_8
124.addressee of the audit report 审计报告的收件人 ggn:DE"
125.unqualified opinion 无保留意见 CVyE5w
126.qualified opinion 保留意见 Z}Ld!Byz
127.disclaimer of opinion 无法表示意见 W<AxctId
128.adverse opinion 否定意见 xJ18M@"j
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A (1)ABC 作业基础成本计算 i`}nv,
A (2)absorbed overhead 已吸收制造费用 -
P$mN6h
A (3)absorption costing 吸收成本计算 qz
.{[l
A (4)account 账户,报表 bdUe,2Yi n
A (5)accounting postulate 会计假设 ?i8a)!U
A (6)accounting series release 会计公告文件
-U"h3Ye^
A (7)accounting valuation 会计计价 zJ2dPp~u
A (8)account sale 承销清单 U94Tp A6
A (9)accountability concept 经营责任概念 ..g?po
A (10)accountancy 会计职业 Nhnw'9
A (11)accountant 会计师 wgb
e7-{
A (12)accounting 会计 ^t'mfG|DV
A (13)agency cost 代理成本 O4mSr{HCp
A (14)accounting bases 会计基础 YAvOV-L
A (15)accounting manual 会计手册 U)n+j}vi
A (16)accounting period 会计期间 7;T6hKWV[
A (17)accounting policies 会计方针 L(bYG0ZI5C
A (18)accounting rate of return 会计报酬率 G(~
s(r{%I
A (19)accounting reference date 会计参照日 k15B5
A (20)accounting reference period 会计参照期间 Jbrjt/OG#I
A (21)accrual concept 应计概念 _RHB ^y;-
A (22)accrual expenses 应计费用 ca}, tov&
A (23)acid test ration 速动比率(酸性测试比率) )ZcwG(o0
A (24)acquisition 购置 dfss_}R
A (25)acquisition accounting 收购会计 W".: 1ov#B
A (26)activity based accounting 作业基础成本计算 y@ 'm D*z
A (27)adjusting events 调整事项 l,pI~A`w_
A (28)administrative expenses 行政管理费 ]N\J~Gm
A (29)advice note 发货通知 )S;pYVVAl
A (30)amortization 摊销 ah(lH5r
A (31)analytical review 分析性检查
!X5~!b^*
A (32)annual equivalent cost 年度等量成本法 G{ 9p.Q
A (33)annual report and accounts 年度报告和报表 /kLG/ry8l:
A (34)appraisal cost 检验成本 ]26
Q*.1~
A (35)appropriation account 盈余分配账户 ,W!v0*uxp&
A (36)articles of association 公司章程细则 2Bf]#l{z
A (37)assets 资产 E
mUA38
A (38)assets cover 资产保障 ,1}c% C*,Q
A (39)asset value per share 每股资产价值 <]jKpJ{3N
A (40)associated company 联营公司 bh9!OqK9K
A (41)attainable standard 可达标准 jC;^2e
p%8v+9+h2
A (42)attributable profit 可归属利润 =%O@%v
A (43)audit 审计 +~6Nq(kV
A (44)audit report 审计报告 3j]P\T
A (45)auditing standards 审计准则 _h=kjc}[.O
A (46)authorized share capital 额定股本 Dp5hr 8bT
A (47)available hours 可用小时 _.ny<r:g
A (48)avoidable costs 可避免成本 =%}++7#
B (49)back-to-back loan 易币贷款 ]~!jf
B (50)backflush accounting 倒退成本计算 `H:5D5]
B (51)bad debts 坏帐 jI-\~
B (52)bad debts ratio 坏帐比率 '_nJ DM
B (53)bank charges 银行手续费 01 vEt
B (54)bank overdraft 银行透支 \
nIz5J}3
B (55)bank reconciliation 银行存款调节表 zj ?^,\{A
B (56)bank statement 银行对账单 wcdD i[E>i
B (57)bankruptcy 破产 w
A0$d
B (58)basis of apportionment 分摊基础 H
R/"Nwr
B (59)batch 批量 :2qUel\PEC
B (60)batch costing 分批成本计算 $!(J4v=X
B (61)beta factor B(市场)风险因素 b?p_mQKtZ
B (62)bill 账单 Z`?Z1SBt
B (63)bill of exchange 汇票 80p? qe
B (64)bill of landing 提单 rW~hFSrV[o
B (65)bill of materials 用料预计单 UJqDZIv
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B (66)bill payable 应付票据 9q#
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B (67)bill receivable 应收票据 px!TRbf
B (68)bin card 存货记录卡 FXHcy:)}G
B (69)bonus 红利 'pJ46"D@m
B (70)book-keeping 薄记 TTJFF\$?
B (71)Boston classification 波士顿分类 "I)*W8wTn
B (72)breakeven chart 保本图 jK[~dY
B (73)breakeven point 保本点 $6(,/}==0
B (74)breaking-down time 复位时间 /GzA89N(
B (75)budget 预算 IsaL+elq|
B (76)budget center 预算中心
KKfC^g
B (77)budget cost allowance 预算成本折让 =`
8
%qh
B (78)budget manual 预算手册 $*%ipD}f
B (79)budget period 预算期间 M!{;:m28X!
B (80)budgetary control 预算控制 K%XQdMv
B (81)budgeted capacity 预算生产能力 ;W/K7}
B (82)burden 制造费用 HG1)q\Xd
B (83)business center 经营中心 DE{tpN
B (84)business entity 营业个体 Q\P?[i]
B (85)business unit 经营单位 :V(+]<
B (86)buy-out management 管理性购买产权 ,9(=Iu-?1
B (87)by-product 副产品 y?ps+ce93
C (88)called-up share capital 催缴股本 F~Nm
Lm
C (89)capacity 生产能力 }`O_
C (90)capacity ratios 生产能力比率 nX@lR~g%F
C (91)capital 资本 c
k$ > yk
C (92)capital assets pricing model资本资产计价模式
H%!ED1zpA
C (93)capital commitment 承诺资本 DrG9Kky{
C (94)capital employed 已运用的资本 *u2pk>y)
C (95)capital expenditure 资本支出 ;3nR_6\
C (96)capital expenditureauthorization 资本支出核准 k/"^W.B aj
C (97)capital expenditure control 资本支出控制 x1gf o!BN
C (98)capital expenditure proposal资本支出申请 z!z+E%H^
C (99)capital funding planning 资本基金筹集计划 H
nKO
C (100)capital gain 资本收益 {,Y?+F
C (101)capital investment appraisal资本投资评估 X+'z@xpj
C (102)capital maintenance 资本保全 S%h[e[[fST
C (103)capital resource planning 资本资源计划 U"1z"PcV
C (104)capital surplus 资本盈余 .L,xqd[zC
C (105)capital turnover 资本周转率 WUVRwJ 5
C (106)card 记录卡 j}0W|*
C (107)cash 现金 `N+A8
C (108)cash account 现金账户 U_/sY9gz(
C (109)cash book 现金账薄 Hs%;uyI@$
C (110)cash cow 金牛产品 ]h(}%fk_
C (111)cash flow 现金流量 eXHk6[%[
C (112)cash discounted 现金贴现 DNARe!pK
C (113)cash flow budget 现金流量预算 ?2Q
9z-$
C (114)cash flow statement 现金流量表 e <Hb
m
C (115)cash ledger 现金分类账 C~16Jj:v
C (116)cash limit 现金限额 6Un61s
C (117)CCA 现时成本会计 we6kV-L.
C (118)center 中心 ]et4B+=i
C (119)changeover time 变更时间 ^8,Y1r9`$
C (120)chartered entity 特许经济个体 y^7ol;t
C (121)cheque 支票 -`z`K08sT
C (122)cheque register 支票登记薄 Pj4WWK X
C (123)coin analysis 零钱分类 0P(U^rkR~
C (124)classification 分类 CM}1:o<<N
C (125)clock card 工时卡 o"O=Epg
C (126)code 代码
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C (127)commitment accounting 承诺确认会计 =")}wl=s
C (128)common cost 共同成本 2>l
=oXq
C (129)company limited byguarantee 有限担保责任公司 '=|2, H]
C (130)company limited shares 股份有限公司 A!([k}@=j
C (131)competitive position 竞争能力状况 hJqLH?Ri
C (132)concept 概念 /Iwnl
C (133)conglomerate 跨行业企业 [dm&I#m=
C (134)consistency concept 一致性概念 'cs!(z-{x
C (135)consolidated accounts 合并报表 vvJ{fi
C (136)consolidation accounting 合并会计 (x}>tm
C (137)consortium 财团
JArSJ:}
C (138)contingency plan 应急计划 (!-gX"<b
C (139)contingent liabilities 或有负债 q[6tvPfkX
C (140)continuous operation 连续生产 QvM+]pdR6
C (141)contra 抵消 <h(KIY9T
C (142)contract cost 合同成本 XcOfQs
C (143)contract costing 合同成本计算 _:h
rm%^
C (144)contribution 贡献毛益 sFqLxSo_I
C (145)contribution centre 贡献中心 <qG4[W,[
C (146)contribution chart 贡献图 QEK RAPw
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 :]EAlaB4Q
C (148)contribution to salesration 贡献毛益对销售比率 k
lLhi<*
C (149)control 控制 X$o$8s
C (150)control account 控制帐户 \)\uAI-
C (151)control limits 控制限度 3;M7^DM
C (152)controllability concept 可控制概念 _ZM$&6EC
C (153)controllable cost 可控制成本 +mM=`[Z`??
C (154)conversion cost 加工成本 #6<
X
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 N=1zhI:VaQ
C (156)corporate appraisal 公司评估 ;x 9_
C (157)corporate planning 公司计划 hf6=`M}>i
C (158)corporate social reporting 公司社会报告 \#LkzN8
C (159)corporation 股份公司 ?LJDBN
C (160)cost 成本 %4F
Q~
C (161)cost account 成本帐户 ET]PF ,`
C (162)cost accounting 成本会计 j]-0m4QF
C (163)cost accounting manual 成本手册 8>T#sO?+
C (164)cost accounts calendar 成本报表的日历时间 3[R<JrO
C (165)cost adjustment 成本调整 }2WscxL
C (166)cost allocation 成本分配 qJjXN+/D
C (167)cost apportionment 成本分摊 3NI3b-7
C (168)cost attribution 成本归属 Rne#z2Ok
C (169)cost audit 成本审计 v"nN[_T
C (170)cost behaviour 成本性态 |Z]KF>S]
C (171)cost benefit analysis 成本效益分析 )?5027^
C (172)cost center 成本中心 +iS'$2)@
C (173)cost driver 成本动因