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注会《审计》英语常用词汇 Wl;F]_|*(
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1.audit 审计 S,n*1&ogj
2.attestation 鉴证 qI^6}PB
3.credibility 可信赖程度 9{'GrL
4.audit of financial statements 财务报表审计 *S:^3{.m=
5.agreed-upon procedures 执行商定程序 L
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6.high levels of assurance 高水平保证
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7.compilation 编制 \a<
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8.reliability 可靠性 CbS- Rz:
9.relevance 相关性 jXSo{
10.professional skepticism 职业谨慎 XB
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11.objectivity 客观性 uPr@xff
12. professional competence 专业胜任能力 oa}-=hG
13.Senior/CPA-in-charge 项目经理 h-<('w:A
14.audit engagement letter 业务约定书 vCFMO3
15.recurring audit 连续审计 ;&s`g
16.the client 委托人 ?`uY*+u
17.change CPA 更换注册会计师 VI74{='=
18.the existing CPA 现任注册会计师 kHo0I8
19.the successor CPA 后任注册会计师 QO[
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20.the preceding CPA前任注册会计师 yS@c2I602
21.issue the audit report 出具审计报告 ht
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22.expert 专家 5T:e4U&
23.the board of directors 董事会 }XX)U_x
24.knowledge of the entity‘ s business 了解被审计单位情况 8jMw7ti
25.assess material misstatement risks评估重大错报风险 -ce N}Cb3
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 -iR}kP|
27.a general knowledge of —— 初步了解―――的情况 +Hc[5WL
28.a more knowledge of—— 进一步了解的情况 X#Y0g`muW
29.the prior year‘s working papers 以前年度工作底稿 K``MS
30.minutes of meeting 会议纪要 ]EnB`g(4;
31.business risks 经营风险 b" 1a7
32.appropriateness 适当性 W.r0W2))(
33.accounting estimate 会计估计 Dwj!B;AZ_
34.management representations 管理层声明 9 ]c2ub7
35.going concern assumption 持续经营假设 ?S~HnIn
36.audit plan 审计计划 SGXXv
37.significant audit areas 重点审计领域 ~4"adOv
38.error 错误 s+#gH@c
39.fraud舞弊 Xx~OZ^t&Vn
40.modified or additional procedures 修改或追加审计程序 ONH!ms(kb
41.misappropriation of assets 侵占资产 }rj.N98
42.transactions without substance 虚假交易 yAy~|1}
43.unusual pressures 异常压力 ZgP=maQk
44.the suspected noncompliance 涉嫌存在违法行为 )D{L<.i_
45.materialiy 重要性 IlVz 5#R
46.exceed the materiality level 超过重要性水平 zflq|d W
47.approach the materiality level 接近重要性水平 EcxPbRg
48.an acceptably low level 可接受水平 Q>8F&p?R
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 ]>tYU
50.misstatements or omissions 错报或漏报 uUB,OmLN
51.aggregate 总计 DJVH}w}9_P
52.subsequent events 期后事项 t3|If@T
53.adjust the financial statements 调整财务报表 x4r8^,K3Zn
54.perform additional audit procedures 实施追加的审计程序 |]1-ck!
55.audit risk 审计风险 I<`K;El'
56.detection risk 检查风险 "1FPe63\*O
57.inappropriate audit opinion 不适当的审计意见 {_&'tXL
58.material misstatement 重大的错报 9utiev~3
59.tolerable misstatement 可容忍错报 VgD z:j
60.the acceptable level of detection risk 可接受的检查风险 )_k"_VVcC
61.assessed level of material misstatement risk 重大错报风险的评估水平 $N'AZY]4]
62.simall business 小规模企业 jfP2n5X83
63.accounting system 会计系统 N:?UA
64.test of control 控制测试 ~b}a|K
65.walk-through test 穿行测试 #tg,%*.s
66.communication 沟通 9 js!gJC
67.flow chart 流程图 }Qyuy~-&^
68.reperformance of internal control 重新执行 -^LUa]"E
69.audit evidence 审计证据 6i|5`ZO
70.substantive procedures 实质性程序 {; #u~e(W
71.assertions 认定 _0N=~`'
72.esistence 存在 :)o 4fOJ8
73.occurrence 发生 KJn@2x6LP
74.completeness 完整性 Cuu yG8
75.rights and obligations 权利和义务 Yv<'QC
76.valuation and allocation 计价和分摊 @32~#0a
77.cutoff 截止 HK&Ul=^VN|
78.accuracy 准确性 #hG0{_d7
79.classification 分类 8,B?!%FP
80.inspection 检查 jBZlNEw
81.supervision of counting 监盘 cq lA"Eof
82.observation 观察 2;Vss<hR4A
83.confirmation 函证 l r80RL'_
84.computation 计算 }<R,)ZV^G
85.analytical procedures 分析程序 Zk,`
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86.vouch 核对 %LyZaU_s
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87.trace 追查 ZByxC*Cz
88.audit sampling 审计抽样 G &,1 NjSi
89.error 误差 Loz
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90.expected error 预期误差 XJg8-)T
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91.population 总体 _gU:!:}
92.sampling risk 抽样风险 jf&B5>-x
93.non- sampling risk 非抽样风险 -#<6
94.sampling unit 抽样单位 }L
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95.statistical sampling 统计抽样 DJ_[{WAV
96.tolerable error 可容忍误差 z=mH\!
97.the risk of under reliance 信赖不足风险 tfB}U.
98.the risk of over reliance 信赖过度风险 H<_BnT#
99.the risk of incorrect rejection 误拒风险 x}\x3U
100. the risk of incorrect acceptance 误受风险 bfo..f-0/Y
101.working trial balance 试算平衡表 NSe Huk
102.index and cross-referencing 索引和交叉索引 ot\ FZ
103.cash receipt 现金收入 )/HbmtX qI
104.cash disbursement 现金支出 J]&^A$
105.bank statement 银行对账单 aQ!QrTua-
106.bank reconciliation 银行存款余额调节表 a8 X}r.
107.balance sheet date 资产负债表日 5k:SD7^b
108.net realizable value 可变现净值 zT<fTFJ1
109.storeroom 仓库 WX"iDz.
110.sale invoice 销售发票 k=]#)A(#C
111.price list 价目表 f(M$m,d
112.positive confirmation request 积极式询证函 f3yH4r?;w
113.negative confirmation request 消极式询证函 Z2n
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114.purchase requisition 请购单 #jrtsv]
115.receiving report 验收报告 SEf RU`
116.gross margin 毛利 \c')9g@
117.manufacturing overhead 制造费用 MzEeDN
118.material requisition 领料单 @JW HG1qJ
119.inventory-taking 存货盘点 7bV(eV
120.bond certificate 债券 1O#]qZS}]
121.stock certificate 股票 SjosbdD
122.audit report 审计报告 G)|Xj70
123.entity 被审计单位 a
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124.addressee of the audit report 审计报告的收件人 /esdtH$=
125.unqualified opinion 无保留意见 e
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126.qualified opinion 保留意见 m}UcF oaO
127.disclaimer of opinion 无法表示意见 zH"a>+st=
128.adverse opinion 否定意见 (Q5rOrA"
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A (1)ABC 作业基础成本计算 #ovausK[7
A (2)absorbed overhead 已吸收制造费用 q
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A (3)absorption costing 吸收成本计算 *wk?{ U
A (4)account 账户,报表 Sp7VH+
A (5)accounting postulate 会计假设 YD3jP}Ym
A (6)accounting series release 会计公告文件 y+\kZIqX
A (7)accounting valuation 会计计价 Fqt,VED
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 oACbZ#/@n
A (10)accountancy 会计职业 SFu]*II;{
A (11)accountant 会计师 D`|8Og
A (12)accounting 会计 ^ps6\>=0cW
A (13)agency cost 代理成本 ?^whK<"]
A (14)accounting bases 会计基础 Ux,?\Vd
A (15)accounting manual 会计手册 c,2OI
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A (16)accounting period 会计期间 H(hE;|q/
A (17)accounting policies 会计方针 0g2?
A (18)accounting rate of return 会计报酬率 pV8_i7\
A (19)accounting reference date 会计参照日 ~dO+kD
A (20)accounting reference period 会计参照期间 @m5c<(bkfp
A (21)accrual concept 应计概念 {+~ JTrp
A (22)accrual expenses 应计费用 t[e]AU[}
A (23)acid test ration 速动比率(酸性测试比率) F9}
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A (24)acquisition 购置 X-=4Z9
A (25)acquisition accounting 收购会计 1[yy/v
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A (26)activity based accounting 作业基础成本计算 kYhV1I
A (27)adjusting events 调整事项 |(%=zb=?X
A (28)administrative expenses 行政管理费 aD(3.=[R
A (29)advice note 发货通知 /0sw rt.
A (30)amortization 摊销 .FN;3HU
A (31)analytical review 分析性检查 KqN;a i,F
A (32)annual equivalent cost 年度等量成本法 E^iShe
A (33)annual report and accounts 年度报告和报表 L6?~<#-m\M
A (34)appraisal cost 检验成本 ^w!1QH0:/
A (35)appropriation account 盈余分配账户 7lx"
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A (36)articles of association 公司章程细则 gSa !zQN6
A (37)assets 资产 `h|Y0x
A (38)assets cover 资产保障 cR{F|0X
A (39)asset value per share 每股资产价值 "
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A (40)associated company 联营公司 XU`ly3!
A (41)attainable standard 可达标准 lak,lDt]
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A (42)attributable profit 可归属利润 zviTGhA
A (43)audit 审计 EI9;J-c
A (44)audit report 审计报告 -Qn l)JB
A (45)auditing standards 审计准则 86p
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A (46)authorized share capital 额定股本 ?n]adS{
A (47)available hours 可用小时 d5>EvK U
A (48)avoidable costs 可避免成本 J(G-c5&=
B (49)back-to-back loan 易币贷款 DfU]+;AE
B (50)backflush accounting 倒退成本计算 ?I8r2M]
B (51)bad debts 坏帐 cL<,]%SkE
B (52)bad debts ratio 坏帐比率 bv;.6C(T<
B (53)bank charges 银行手续费 nC%<BatQ
B (54)bank overdraft 银行透支 VKtlAfXy~
B (55)bank reconciliation 银行存款调节表 Hd\.,2a"
B (56)bank statement 银行对账单 ~_hA{$
B (57)bankruptcy 破产 l^XOW- ;u
B (58)basis of apportionment 分摊基础 cyLl,OA
B (59)batch 批量 S0Ur{!9\#^
B (60)batch costing 分批成本计算 '6kD6o_p1
B (61)beta factor B(市场)风险因素 ZC%;5O`
B (62)bill 账单 {!j)j6(NY
B (63)bill of exchange 汇票 Kx?.g#>U;
B (64)bill of landing 提单 y^e3Gyk
B (65)bill of materials 用料预计单 G!`PP
B (66)bill payable 应付票据 76o3Sge:
B (67)bill receivable 应收票据 !7f,g vk
B (68)bin card 存货记录卡 ;[79Ewd#$
B (69)bonus 红利 [7Q%c!e$ *
B (70)book-keeping 薄记 &"?99E>
B (71)Boston classification 波士顿分类 }$'XV.
B (72)breakeven chart 保本图 ]61Si~Z
B (73)breakeven point 保本点 F @<h:V
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B (74)breaking-down time 复位时间 2">de/jS
B (75)budget 预算 j7
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B (76)budget center 预算中心 [K@(,/$
B (77)budget cost allowance 预算成本折让 S[gACEZ =
B (78)budget manual 预算手册 W'
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B (79)budget period 预算期间 qDTdYf
B (80)budgetary control 预算控制 v
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B (81)budgeted capacity 预算生产能力 d&+0JI<
B (82)burden 制造费用 hj&~Dn(
B (83)business center 经营中心 gkX7,J-0
B (84)business entity 营业个体 P^# 4m
B (85)business unit 经营单位 -uu&{$
B (86)buy-out management 管理性购买产权 d``wx}#Uk
B (87)by-product 副产品 IRdR3X56
C (88)called-up share capital 催缴股本 0l4f%'f
C (89)capacity 生产能力 -$kIVh
C (90)capacity ratios 生产能力比率 Q)y5'u qZ
C (91)capital 资本
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C (92)capital assets pricing model资本资产计价模式 BsA'r+ho?H
C (93)capital commitment 承诺资本 kh{3s:RQfC
C (94)capital employed 已运用的资本 98)C
7N'
C (95)capital expenditure 资本支出 2X[oge0@
C (96)capital expenditureauthorization 资本支出核准 _Rb2jq(&0
C (97)capital expenditure control 资本支出控制 ij|>hQC5i
C (98)capital expenditure proposal资本支出申请 {NQCe0S+p
C (99)capital funding planning 资本基金筹集计划 `|Hk+V
C (100)capital gain 资本收益 wx[m-\
C (101)capital investment appraisal资本投资评估 qp)Wt6 k?
C (102)capital maintenance 资本保全 o$Ylqb#
C (103)capital resource planning 资本资源计划
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C (104)capital surplus 资本盈余 !yVY[
C (105)capital turnover 资本周转率 5~/EAK`
C (106)card 记录卡 )[cuYH>
C (107)cash 现金 gwsIzYV
C (108)cash account 现金账户 \EU^`o+
C (109)cash book 现金账薄 x@QNMK.7
C (110)cash cow 金牛产品 FF#+d~$z
C (111)cash flow 现金流量 u]7wd3(
C (112)cash discounted 现金贴现 (X
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C (113)cash flow budget 现金流量预算 S 6_:\Q
C (114)cash flow statement 现金流量表 _~MX~M3
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C (115)cash ledger 现金分类账 v-SXPL]_^
C (116)cash limit 现金限额 n-xdyJD
C (117)CCA 现时成本会计 y 3o3 G
C (118)center 中心 ^[r1Dk
C (119)changeover time 变更时间 ez ! W0
C (120)chartered entity 特许经济个体 Rzh.zvxTp
C (121)cheque 支票 9PACXW0
C (122)cheque register 支票登记薄 a;^lOU|L{
C (123)coin analysis 零钱分类 |0oaEd
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C (124)classification 分类 W7b
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C (125)clock card 工时卡 "oNl!<ep
C (126)code 代码 K6
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C (127)commitment accounting 承诺确认会计 [>r0
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C (128)common cost 共同成本 j)Ak:l%a
C (129)company limited byguarantee 有限担保责任公司 d@1^U9sf
C (130)company limited shares 股份有限公司 v*qbzW`
C (131)competitive position 竞争能力状况 'Etq;^H
C (132)concept 概念 ?>7-a~*A@
C (133)conglomerate 跨行业企业 9(q(;|;Hp
C (134)consistency concept 一致性概念 Eyjsbj8
C (135)consolidated accounts 合并报表 kE.4 #
C (136)consolidation accounting 合并会计 8
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C (137)consortium 财团 Uavl%Q
C (138)contingency plan 应急计划 knYp"<qj
C (139)contingent liabilities 或有负债 ls&H oJ7
C (140)continuous operation 连续生产 ~Ck OiWC0
C (141)contra 抵消 GVJ||0D
C (142)contract cost 合同成本 E/a2b(,Tg
C (143)contract costing 合同成本计算 ni%)a
C (144)contribution 贡献毛益 >(ip-R
C (145)contribution centre 贡献中心 0QW=2rs
C (146)contribution chart 贡献图 _p%n%Oce
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 P
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C (148)contribution to salesration 贡献毛益对销售比率 CX{6
C (149)control 控制 Dqii60
C (150)control account 控制帐户 D?"P\b[/
C (151)control limits 控制限度 x51R:x(p
C (152)controllability concept 可控制概念 ,0,FzxX0!
C (153)controllable cost 可控制成本 ;*<R~HJt
C (154)conversion cost 加工成本 85H\v_[
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 WEe7\bWF
C (156)corporate appraisal 公司评估 cPuXye
C (157)corporate planning 公司计划 jF0"AA
C (158)corporate social reporting 公司社会报告 OVDuF&0
C (159)corporation 股份公司 ]S[/a
C (160)cost 成本 irD5;xk([
C (161)cost account 成本帐户 ;J TY#)Bh
C (162)cost accounting 成本会计 |r Aot2
C (163)cost accounting manual 成本手册 uf#h~;B
C (164)cost accounts calendar 成本报表的日历时间 kt)Et
C (165)cost adjustment 成本调整 ed#fDMXGQ%
C (166)cost allocation 成本分配 $1|E(d1
C (167)cost apportionment 成本分摊 ;]Q6K9.d8
C (168)cost attribution 成本归属 aMY@**^v
C (169)cost audit 成本审计 :R=6Ku>
C (170)cost behaviour 成本性态 0jlM~ H
C (171)cost benefit analysis 成本效益分析 X1`3KqK<9
C (172)cost center 成本中心 c_*w<vJ-'
C (173)cost driver 成本动因