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注会《审计》英语常用词汇 G7KOJZb+D
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1.audit 审计 _`
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2.attestation 鉴证 7#*`7 K'P!
3.credibility 可信赖程度 ? :A%$T
4.audit of financial statements 财务报表审计 zQ+
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5.agreed-upon procedures 执行商定程序 <-gGm=R_ $
6.high levels of assurance 高水平保证 LG{50sP`
7.compilation 编制 b/tcD r
8.reliability 可靠性 :OqEkh"$
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9.relevance 相关性 Zeq^dV5y77
10.professional skepticism 职业谨慎 %WqUZ+yy
11.objectivity 客观性 aU$8 0
12. professional competence 专业胜任能力 U}
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13.Senior/CPA-in-charge 项目经理 [<}W S}
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14.audit engagement letter 业务约定书 .3>q3sS
15.recurring audit 连续审计 :c(I-xi
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16.the client 委托人 LaL{
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17.change CPA 更换注册会计师 =tX"aCW~
18.the existing CPA 现任注册会计师 QVmJ_WT
19.the successor CPA 后任注册会计师 OLGMy5
20.the preceding CPA前任注册会计师 J/rF4=j%xy
21.issue the audit report 出具审计报告 W@+ge]9m&
22.expert 专家 	HV
23.the board of directors 董事会 DD6K[\
24.knowledge of the entity‘ s business 了解被审计单位情况 -k%|sqDZj
25.assess material misstatement risks评估重大错报风险 d6zq,x!cI
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 p77=~s
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 SPvKq=,
29.the prior year‘s working papers 以前年度工作底稿 cet|k!
30.minutes of meeting 会议纪要 7c<_j55(
31.business risks 经营风险 >
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32.appropriateness 适当性 1
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33.accounting estimate 会计估计 l{\k\Q !4
34.management representations 管理层声明 821
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35.going concern assumption 持续经营假设 M(ie1Ju
36.audit plan 审计计划 KB{/L5
37.significant audit areas 重点审计领域 `:dGPBBO
38.error 错误 `2j"Z.=
39.fraud舞弊 _+Uf5,.5yU
40.modified or additional procedures 修改或追加审计程序 3g0v,7,Zv
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 qg*xdefQ%
43.unusual pressures 异常压力 1R]h
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44.the suspected noncompliance 涉嫌存在违法行为 xo(>nFjo
45.materialiy 重要性 kZc
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46.exceed the materiality level 超过重要性水平 d1NKVMeWr
47.approach the materiality level 接近重要性水平 yJ(ITJE_Z
48.an acceptably low level 可接受水平 *N](Xtbj
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 !
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50.misstatements or omissions 错报或漏报 D6'-c#
51.aggregate 总计 A8ClkLC;I
52.subsequent events 期后事项 l HZ4N{n
53.adjust the financial statements 调整财务报表 }9Q<<a
54.perform additional audit procedures 实施追加的审计程序 FX
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55.audit risk 审计风险 HzZX=c
56.detection risk 检查风险 /f>I;z1
57.inappropriate audit opinion 不适当的审计意见 .]; `
58.material misstatement 重大的错报 xfqU
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59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 WmblY2
61.assessed level of material misstatement risk 重大错报风险的评估水平 Nu><r
62.simall business 小规模企业 $
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63.accounting system 会计系统 8>:u%+C1c
64.test of control 控制测试 f=>iiv
65.walk-through test 穿行测试 p0pA|
66.communication 沟通 zH
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67.flow chart 流程图 Pj7MR/AH
68.reperformance of internal control 重新执行 %,udZyO3uR
69.audit evidence 审计证据 Oz=!EG|N
70.substantive procedures 实质性程序 T6=~vOzTJ
71.assertions 认定 sb%l N
72.esistence 存在 g7K<"Z {M
73.occurrence 发生 #aadnbf
74.completeness 完整性 bh
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75.rights and obligations 权利和义务 KwxJ{$|xH
76.valuation and allocation 计价和分摊 jG,^~5x
77.cutoff 截止 _9z+xl
78.accuracy 准确性 _2xYDi
79.classification 分类 {InW%qSn_
80.inspection 检查 i6k~j%0m
81.supervision of counting 监盘 c`#4}$
82.observation 观察 ~0 L:c&V
83.confirmation 函证 e!4Kl:
84.computation 计算 A$]#f
85.analytical procedures 分析程序 deutY.7g
86.vouch 核对 Kxsj_^&|i
87.trace 追查 >yr3C
88.audit sampling 审计抽样 N0(($8G
89.error 误差 DE$T1pFV
90.expected error 预期误差 ZIaFvm&q7Z
91.population 总体 P}D5 j
92.sampling risk 抽样风险 p5bM/{DP;K
93.non- sampling risk 非抽样风险 D^w<V%].
94.sampling unit 抽样单位 ^bXCYkx
95.statistical sampling 统计抽样 X+//$J
96.tolerable error 可容忍误差 <}AmzeHr+
97.the risk of under reliance 信赖不足风险 w%kaM=
98.the risk of over reliance 信赖过度风险 a0cW=0l=
99.the risk of incorrect rejection 误拒风险 Ap`D{u/
100. the risk of incorrect acceptance 误受风险 #s-l
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101.working trial balance 试算平衡表 @Hst-H.l<l
102.index and cross-referencing 索引和交叉索引 `Ro>?H
103.cash receipt 现金收入 pEiq;2{~Yn
104.cash disbursement 现金支出 TK#-;p_
105.bank statement 银行对账单 CfHPJ:Qo[
106.bank reconciliation 银行存款余额调节表 s;:quM
107.balance sheet date 资产负债表日 }-paGM@'Nd
108.net realizable value 可变现净值 SSr2K
109.storeroom 仓库 9q"G g?
110.sale invoice 销售发票 =L}$#Y8?
111.price list 价目表 2Zw]Uu`sb
112.positive confirmation request 积极式询证函 ZHc;8|}
113.negative confirmation request 消极式询证函 "'6R|<u=:
114.purchase requisition 请购单 $I90KQB\_
115.receiving report 验收报告 tOw
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116.gross margin 毛利 ZRCUM"R_
117.manufacturing overhead 制造费用 |1Ko5z
118.material requisition 领料单 M,N(be-
119.inventory-taking 存货盘点 zKaEh
120.bond certificate 债券 A>}]
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121.stock certificate 股票 A*3R@G*h
122.audit report 审计报告 "4i_}
123.entity 被审计单位 l, 1.6
124.addressee of the audit report 审计报告的收件人 >Y&o2zJy
125.unqualified opinion 无保留意见 JT 5+d ,
126.qualified opinion 保留意见 p2o66t
127.disclaimer of opinion 无法表示意见 ?a-}1A{
128.adverse opinion 否定意见 ?[
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A (1)ABC 作业基础成本计算 n 0ls a@l
A (2)absorbed overhead 已吸收制造费用 =v/x&,Uj@6
A (3)absorption costing 吸收成本计算 " qrL:,
A (4)account 账户,报表 69/qH_Y
A (5)accounting postulate 会计假设 .@]M'S^1
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 w^QqYUL${
A (8)account sale 承销清单 TZk.h8
A (9)accountability concept 经营责任概念 Dv+:d 4|"
A (10)accountancy 会计职业 cOEzS
A (11)accountant 会计师 @7<m.?A!
A (12)accounting 会计 eFCXjM
A (13)agency cost 代理成本 VEg/x z4c
A (14)accounting bases 会计基础 5V/CYcO
A (15)accounting manual 会计手册 rz
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A (16)accounting period 会计期间 {1`n^j(>
A (17)accounting policies 会计方针 J*O$)K%Hx
A (18)accounting rate of return 会计报酬率 ,<?M/'4}G
A (19)accounting reference date 会计参照日 Q Ph6
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A (20)accounting reference period 会计参照期间 L\UM12
A (21)accrual concept 应计概念 4WV)&50
A (22)accrual expenses 应计费用 _d/ZaCx'i
A (23)acid test ration 速动比率(酸性测试比率) MHKB:t]hA
A (24)acquisition 购置 esQRg~aCGy
A (25)acquisition accounting 收购会计 f^X\ N/
A (26)activity based accounting 作业基础成本计算 MOW {g\{
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A (27)adjusting events 调整事项 9CTvG zkw
A (28)administrative expenses 行政管理费 \:wLUGFl5
A (29)advice note 发货通知 {01wW1
A (30)amortization 摊销 >zAI#N4
A (31)analytical review 分析性检查 7?JcB?G4
A (32)annual equivalent cost 年度等量成本法 >jDx-H.N
A (33)annual report and accounts 年度报告和报表 -d6*M*{|
A (34)appraisal cost 检验成本 bwAL:
A (35)appropriation account 盈余分配账户 Bh,LJawE
A (36)articles of association 公司章程细则 >w=xGb7
A (37)assets 资产 C\dlQQ
A (38)assets cover 资产保障 rfNt
A (39)asset value per share 每股资产价值 T"m(V/L$W
A (40)associated company 联营公司 mDp|EXN
A (41)attainable standard 可达标准 \4`2k
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A (42)attributable profit 可归属利润 D`^9
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A (43)audit 审计 #i GRi!$h
A (44)audit report 审计报告 >, }m=X8
A (45)auditing standards 审计准则 "i_}\p.,X
A (46)authorized share capital 额定股本 (_lc< Bj
A (47)available hours 可用小时 |!{BjOAD'
A (48)avoidable costs 可避免成本 'Kj8X{BSFb
B (49)back-to-back loan 易币贷款 )(pJ~"'L
B (50)backflush accounting 倒退成本计算 =`]yq;(C7j
B (51)bad debts 坏帐 $wn"+wX
B (52)bad debts ratio 坏帐比率 Eqva]
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B (53)bank charges 银行手续费 $0zH2W
B (54)bank overdraft 银行透支 XDJQO /qN
B (55)bank reconciliation 银行存款调节表 cNG6 A4
B (56)bank statement 银行对账单 o*u A+7n
B (57)bankruptcy 破产 wFaWLC|&
B (58)basis of apportionment 分摊基础 1dK^[;v>3
B (59)batch 批量 Yg#)@L
B (60)batch costing 分批成本计算 (IR'~:W
B (61)beta factor B(市场)风险因素 ngJES`0d
B (62)bill 账单 d0 tN73(
B (63)bill of exchange 汇票 ^ffh
B (64)bill of landing 提单 LHWh-h(s
B (65)bill of materials 用料预计单 -j9R%+YW<
B (66)bill payable 应付票据 !2N#H~{
B (67)bill receivable 应收票据 O"mU#3?
B (68)bin card 存货记录卡 .0q %A1H
B (69)bonus 红利 Sk$XC
B (70)book-keeping 薄记 R@0ELxzA
B (71)Boston classification 波士顿分类 @]HV:7<q
B (72)breakeven chart 保本图 yREO;m|o
B (73)breakeven point 保本点 pDlh^?cux
B (74)breaking-down time 复位时间 d}',Bl+u{$
B (75)budget 预算 ;r[=
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B (76)budget center 预算中心 ^dP@QMly6
B (77)budget cost allowance 预算成本折让 z@ A5t4+3
B (78)budget manual 预算手册
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B (79)budget period 预算期间 +Z[%+x92
B (80)budgetary control 预算控制 /kVy#sT|
B (81)budgeted capacity 预算生产能力 @11voD
B (82)burden 制造费用 FO}4~_W{
B (83)business center 经营中心 k>n^QHM
B (84)business entity 营业个体 ][bz5aV
B (85)business unit 经营单位 1)NX;CN
B (86)buy-out management 管理性购买产权 @Cm"lv.hz
B (87)by-product 副产品 R< xxwjt
C (88)called-up share capital 催缴股本 (s{%XB:K
C (89)capacity 生产能力 m=fmf(
C (90)capacity ratios 生产能力比率 k<W]VS3N
C (91)capital 资本 YKl!M/
C (92)capital assets pricing model资本资产计价模式 u
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C (93)capital commitment 承诺资本 &H5
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C (94)capital employed 已运用的资本 fC%;|V'Nd
C (95)capital expenditure 资本支出 rf1nC$
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C (96)capital expenditureauthorization 资本支出核准 4'9h^C&
C (97)capital expenditure control 资本支出控制 6aQ{EO-]'=
C (98)capital expenditure proposal资本支出申请 ?-\K Vha
C (99)capital funding planning 资本基金筹集计划 !1"~tA!+p=
C (100)capital gain 资本收益 <WBGPzVZE
C (101)capital investment appraisal资本投资评估 K{>O.5
C (102)capital maintenance 资本保全 T:.J9
C (103)capital resource planning 资本资源计划 e@^}y4
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C (104)capital surplus 资本盈余 dt3Vy*zL
C (105)capital turnover 资本周转率 o
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C (106)card 记录卡 -07(#>
C (107)cash 现金 ",8h>eEWK
C (108)cash account 现金账户 )vGRfFjw_
C (109)cash book 现金账薄 _W#27I
C (110)cash cow 金牛产品 web&M!-
C (111)cash flow 现金流量 L1C'V/g
C (112)cash discounted 现金贴现 s[s 6E`Q
C (113)cash flow budget 现金流量预算 N}FG%a
C (114)cash flow statement 现金流量表 x5`q)!<&
C (115)cash ledger 现金分类账 rhn*kf{8
C (116)cash limit 现金限额 <6L$:vT_
C (117)CCA 现时成本会计 [S</QS!
C (118)center 中心 @1Zf&'/6
C (119)changeover time 变更时间 oS,<2Z
C (120)chartered entity 特许经济个体 R#\8jv v
C (121)cheque 支票 "hlIGJ?_=
C (122)cheque register 支票登记薄 9
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C (123)coin analysis 零钱分类 tfv]AC7x
C (124)classification 分类 (uV7N7 <1
C (125)clock card 工时卡 P<4jY?.
C (126)code 代码 H#Og0gEE}5
C (127)commitment accounting 承诺确认会计 '{oe}].,
C (128)common cost 共同成本 q}\\p
C (129)company limited byguarantee 有限担保责任公司 Ca1)>1Vz
C (130)company limited shares 股份有限公司 Ha+FH8rZ
C (131)competitive position 竞争能力状况 ^jmnE.8R
C (132)concept 概念 06Hn:IT18
C (133)conglomerate 跨行业企业 swLgdk{8n
C (134)consistency concept 一致性概念 :sPku<1is
C (135)consolidated accounts 合并报表 x6)
C (136)consolidation accounting 合并会计 J0=`n(48B
C (137)consortium 财团 BgpJ;D+N4
C (138)contingency plan 应急计划 Le3S;SY&
C (139)contingent liabilities 或有负债 1
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C (140)continuous operation 连续生产 C,IN+@
C (141)contra 抵消 ReK@~#hLY
C (142)contract cost 合同成本 ZXUe4@qfl
C (143)contract costing 合同成本计算 %ri4nKGS
C (144)contribution 贡献毛益 R<U?)8g,h~
C (145)contribution centre 贡献中心 Dh9-~}sW'
C (146)contribution chart 贡献图 dIpt&nH&$
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 f`
IgfJN
C (148)contribution to salesration 贡献毛益对销售比率 QKP9*dz
C (149)control 控制 yZ!Eu#81
C (150)control account 控制帐户 +p cj8K%
C (151)control limits 控制限度 AV2q*
C (152)controllability concept 可控制概念 H|TzD"2N
C (153)controllable cost 可控制成本 3x=F
C (154)conversion cost 加工成本 ]nQ$:%HP
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 x1}q!)e
C (156)corporate appraisal 公司评估 .e"jnP~
C (157)corporate planning 公司计划 `r iv`+J{s
C (158)corporate social reporting 公司社会报告 h?ia4t
C (159)corporation 股份公司 #/tdZ0
C (160)cost 成本
:,ym)|YV
C (161)cost account 成本帐户 \iL,l
87
C (162)cost accounting 成本会计 O?2<rbx
C (163)cost accounting manual 成本手册 XsG]-Cw
C (164)cost accounts calendar 成本报表的日历时间 Gqia@>T4*N
C (165)cost adjustment 成本调整 AngECkF-
C (166)cost allocation 成本分配 KOmP-q=6
C (167)cost apportionment 成本分摊 |v1 K@
C (168)cost attribution 成本归属 &
9]KkY=
C (169)cost audit 成本审计 *g,?13Q_
C (170)cost behaviour 成本性态 kK1qFe?]
C (171)cost benefit analysis 成本效益分析 #P4dx'vm
C (172)cost center 成本中心 qA~D*=
C (173)cost driver 成本动因