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注会《审计》英语常用词汇 a.2L*>p
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1.audit 审计 }TB(7bbd;
2.attestation 鉴证 $}GTG'*.
3.credibility 可信赖程度 IH9.F
4.audit of financial statements 财务报表审计 LWnR?Qve<
5.agreed-upon procedures 执行商定程序 YXW%]Uy+
6.high levels of assurance 高水平保证 o!c]
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7.compilation 编制 ^oM|<";!?D
8.reliability 可靠性 S( ^.?z
9.relevance 相关性 \ZI'|Ad
10.professional skepticism 职业谨慎 Gl}Qxv
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11.objectivity 客观性 1}%B%*N
12. professional competence 专业胜任能力 lpB3&H8&
13.Senior/CPA-in-charge 项目经理 W-efv
14.audit engagement letter 业务约定书 *L4`$@l8
15.recurring audit 连续审计 "IQ/LbOqm_
16.the client 委托人 )%d*3\Tsd
17.change CPA 更换注册会计师 m
ci/'b Xt
18.the existing CPA 现任注册会计师 n'1'!J;Q
19.the successor CPA 后任注册会计师 zfA
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20.the preceding CPA前任注册会计师 vy9 w$ls
21.issue the audit report 出具审计报告 u #w29Pm
22.expert 专家 5=|hC3h
23.the board of directors 董事会 *{
{b~$
24.knowledge of the entity‘ s business 了解被审计单位情况 Z?5V4F:f
25.assess material misstatement risks评估重大错报风险 ' o_:^'c
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 V[o`\|<
27.a general knowledge of —— 初步了解―――的情况 G<|8?6bq#
28.a more knowledge of—— 进一步了解的情况 9iUr nG*
29.the prior year‘s working papers 以前年度工作底稿 42J{aJVH
30.minutes of meeting 会议纪要 6!'3oN{
31.business risks 经营风险 Z;/$
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32.appropriateness 适当性
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33.accounting estimate 会计估计 0'YG6(h
34.management representations 管理层声明 c2t=_aAIPQ
35.going concern assumption 持续经营假设 ngohtB^]
36.audit plan 审计计划 #X 52/8G
37.significant audit areas 重点审计领域 a`[uNgDO
38.error 错误 ,'xYlH3s
39.fraud舞弊 y*pUlts<
40.modified or additional procedures 修改或追加审计程序 y){
k3lm0
41.misappropriation of assets 侵占资产 eq(am%3~
42.transactions without substance 虚假交易 ZOCDA2e(j
43.unusual pressures 异常压力 (0YZZ93
44.the suspected noncompliance 涉嫌存在违法行为 #S&Tkip]"W
45.materialiy 重要性 =
U%Rvm
46.exceed the materiality level 超过重要性水平 bef_rH@`
47.approach the materiality level 接近重要性水平 +t5U.No
48.an acceptably low level 可接受水平 Bp8'pj;~
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 S"wR%\NIp
50.misstatements or omissions 错报或漏报
?HF%(>M
51.aggregate 总计 "#[!/\=?:
52.subsequent events 期后事项 a,2'+
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53.adjust the financial statements 调整财务报表 @=}YTtq
54.perform additional audit procedures 实施追加的审计程序 i;LXu%3\
55.audit risk 审计风险 b2b^1{@h;v
56.detection risk 检查风险 h$4Hw+Yxs]
57.inappropriate audit opinion 不适当的审计意见 ]QzGE8jp*
58.material misstatement 重大的错报 79`AM
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59.tolerable misstatement 可容忍错报 KD`IX-r{s
60.the acceptable level of detection risk 可接受的检查风险 Fa'k0/_j
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]gYz
4OT
62.simall business 小规模企业 8!Vl
63.accounting system 会计系统 ^*P%=>zO
64.test of control 控制测试 > ;/l)qk,
65.walk-through test 穿行测试 _?OW0x4
66.communication 沟通 0 stc9_O
67.flow chart 流程图 QUu}Xg:
68.reperformance of internal control 重新执行 sZx/Ee
69.audit evidence 审计证据 =c/wplv*
70.substantive procedures 实质性程序 !O `(JSoG
71.assertions 认定 #Q2Y&2`yGT
72.esistence 存在 T:5fc2Ngv
73.occurrence 发生 ]IoUwg pI)
74.completeness 完整性 U}[I
75.rights and obligations 权利和义务 %Ev4]}2C1
76.valuation and allocation 计价和分摊 ?VP8ycm
77.cutoff 截止 T6 '`l?H`;
78.accuracy 准确性 :2
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79.classification 分类 $GlWf
80.inspection 检查 ,%uo6%
81.supervision of counting 监盘 o4|M0
82.observation 观察 G1 vNt7
83.confirmation 函证 {phNd
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84.computation 计算 &*+'>UEe5
85.analytical procedures 分析程序 &l!4mxwr`
86.vouch 核对 3AU;>D ^5
87.trace 追查
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88.audit sampling 审计抽样 /Mvf8v
89.error 误差 _d5QbTe
90.expected error 预期误差 i\,-oO
91.population 总体 rJGf.qJJ
92.sampling risk 抽样风险 eAE`#t
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 3B84^>U<
95.statistical sampling 统计抽样 ~ _/(t'9
96.tolerable error 可容忍误差 Qk:Y2mL
97.the risk of under reliance 信赖不足风险 o,_?^'@
98.the risk of over reliance 信赖过度风险 <
jJ
99.the risk of incorrect rejection 误拒风险 #ZB~x6i6
100. the risk of incorrect acceptance 误受风险 kqFP)!37
101.working trial balance 试算平衡表 Tf'hc]`vS
102.index and cross-referencing 索引和交叉索引 0yD9SJn
103.cash receipt 现金收入 &5yVxL:
104.cash disbursement 现金支出 \G*0"%!U
105.bank statement 银行对账单 bbE!qk;hEP
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 4 o Fel.o
108.net realizable value 可变现净值 o]4*|ARPs
109.storeroom 仓库 5>[u `
110.sale invoice 销售发票 ,J+}rPe"sf
111.price list 价目表 i<#QW'R (
112.positive confirmation request 积极式询证函 h2G$@8t}I
113.negative confirmation request 消极式询证函 3 2&;`]C
114.purchase requisition 请购单 ]n6#VTz*
115.receiving report 验收报告 jIJ~QpNE
116.gross margin 毛利 o~`/_+
117.manufacturing overhead 制造费用 JRB9rSN^
118.material requisition 领料单 KVclhT<F
119.inventory-taking 存货盘点 hgPa6Kd
120.bond certificate 债券 ;ub;lh 3
121.stock certificate 股票 Z?h~{Mg
122.audit report 审计报告 Q'=x|K#xj
123.entity 被审计单位 d3\qKL!~
124.addressee of the audit report 审计报告的收件人 EJMM9(DQ7
125.unqualified opinion 无保留意见 <M+|rD]oc
126.qualified opinion 保留意见 u_oaebOrpP
127.disclaimer of opinion 无法表示意见 GeH#I5y
128.adverse opinion 否定意见 rC5
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A (1)ABC 作业基础成本计算 -t!~%_WCv
A (2)absorbed overhead 已吸收制造费用 <:+ x+4ru
A (3)absorption costing 吸收成本计算 *4\:8
A (4)account 账户,报表 xF!,IKlBBp
A (5)accounting postulate 会计假设 Z^3
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A (6)accounting series release 会计公告文件 m*&]!mM"0G
A (7)accounting valuation 会计计价 ]d$8f
A (8)account sale 承销清单 ^aItoJq
A (9)accountability concept 经营责任概念 )_HA>o_?C:
A (10)accountancy 会计职业 E(>=rD /+
A (11)accountant 会计师 cr7 }^s
A (12)accounting 会计 wr$("A(
A (13)agency cost 代理成本 bRFLcM
A (14)accounting bases 会计基础 3lrT3a3vV
A (15)accounting manual 会计手册 %O|iE M
A (16)accounting period 会计期间 A8muQuj]~~
A (17)accounting policies 会计方针 Sc]B#/~B
A (18)accounting rate of return 会计报酬率 n<LEler#M
A (19)accounting reference date 会计参照日 *#,7d"6W5
A (20)accounting reference period 会计参照期间 R@1 xt@?
A (21)accrual concept 应计概念 3dg1DR;
A (22)accrual expenses 应计费用 j'Fpjt"&=
A (23)acid test ration 速动比率(酸性测试比率) PxvyN_B#>
A (24)acquisition 购置 Yl
Zso2
A (25)acquisition accounting 收购会计 n\mO6aJ
A (26)activity based accounting 作业基础成本计算 b/+u4'"
A (27)adjusting events 调整事项 ]E5o1eeg
A (28)administrative expenses 行政管理费 D+TD 95t
A (29)advice note 发货通知
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A (30)amortization 摊销 `V}q-Zdy
A (31)analytical review 分析性检查 f z'@_4hg
A (32)annual equivalent cost 年度等量成本法 P78g/p T
A (33)annual report and accounts 年度报告和报表 I ce~oz)
A (34)appraisal cost 检验成本 Wf+cDpK
A (35)appropriation account 盈余分配账户 y6(Z`lx
A (36)articles of association 公司章程细则 d[iQ`YW5
A (37)assets 资产 h79}qU
A (38)assets cover 资产保障 Ouk^O}W6
A (39)asset value per share 每股资产价值 uy>q7C
A (40)associated company 联营公司 lU8l}Ndz"
A (41)attainable standard 可达标准 pC#E_*49
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A (42)attributable profit 可归属利润 'TTLo|@"-
A (43)audit 审计 j`{?OYD
A (44)audit report 审计报告 Hus)c3Ty7
A (45)auditing standards 审计准则 T^zXt?
A (46)authorized share capital 额定股本 X]ipI$'+C
A (47)available hours 可用小时 /:cd\
A}
A (48)avoidable costs 可避免成本 ?tWaI{95I
B (49)back-to-back loan 易币贷款 Cwv9 a^
B (50)backflush accounting 倒退成本计算 0_jf/an,%
B (51)bad debts 坏帐 1I%w?^sm_
B (52)bad debts ratio 坏帐比率 cn3#R.G~
B (53)bank charges 银行手续费 "BM#4
B (54)bank overdraft 银行透支 0Um2DjTCG
B (55)bank reconciliation 银行存款调节表 ^}RCoE
B (56)bank statement 银行对账单 iDpSj!x/_
B (57)bankruptcy 破产 pIc#L>{E
B (58)basis of apportionment 分摊基础 tR#OjkvX
B (59)batch 批量 a1T'x~ '
B (60)batch costing 分批成本计算 sU=H&D99
B (61)beta factor B(市场)风险因素 pE`})/?\*
B (62)bill 账单 em y[k
B (63)bill of exchange 汇票 >R'F,
B (64)bill of landing 提单 C"y(5U)d
B (65)bill of materials 用料预计单 v&6-a* <Z
B (66)bill payable 应付票据 !Lu2
B (67)bill receivable 应收票据 'lH|e
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B (68)bin card 存货记录卡 0j^Kgx
B (69)bonus 红利 4j-Xi
B (70)book-keeping 薄记 ?al'F q
B (71)Boston classification 波士顿分类
4j*
B (72)breakeven chart 保本图 kXViWOXU^
B (73)breakeven point 保本点 "fb[23g%@k
B (74)breaking-down time 复位时间 T~-ycVc
B (75)budget 预算 t$` r4Lb9/
B (76)budget center 预算中心 &j;wCvE4+
B (77)budget cost allowance 预算成本折让 |44Ploz2b
B (78)budget manual 预算手册 (O\)_#-D
B (79)budget period 预算期间 <;lkUU(WT2
B (80)budgetary control 预算控制 ${DUCud,kY
B (81)budgeted capacity 预算生产能力 (|2t#
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B (82)burden 制造费用 z[N`s$;
B (83)business center 经营中心 }H53~@WP>
B (84)business entity 营业个体 )L? P}$+
B (85)business unit 经营单位 G0Iw-vf
B (86)buy-out management 管理性购买产权 wH*-(*N"
B (87)by-product 副产品 d z|or9&
C (88)called-up share capital 催缴股本 W" scV@HKu
C (89)capacity 生产能力 Zj(AJ* r
C (90)capacity ratios 生产能力比率 x5pdS:
C (91)capital 资本 #`^}PuQ
C (92)capital assets pricing model资本资产计价模式
a,,ex i
C (93)capital commitment 承诺资本 Y_liA
C (94)capital employed 已运用的资本 $z6_@`[
C (95)capital expenditure 资本支出 ,CJWO bn3
C (96)capital expenditureauthorization 资本支出核准 nkPh,X\N0
C (97)capital expenditure control 资本支出控制 dRYqr}!%n
C (98)capital expenditure proposal资本支出申请 O2
V
C (99)capital funding planning 资本基金筹集计划 !t"4!3
C (100)capital gain 资本收益 .'6gZKXY
C (101)capital investment appraisal资本投资评估 10Q ]67
C (102)capital maintenance 资本保全 ZtNN<7
C (103)capital resource planning 资本资源计划 &$+AXzn
C (104)capital surplus 资本盈余 }{Pp]*I<A
C (105)capital turnover 资本周转率 4Z3su^XR
C (106)card 记录卡 ijv(9mR
C (107)cash 现金 {p2!|A&a
C (108)cash account 现金账户 hE{K=Tz$
C (109)cash book 现金账薄 `bq<$e
C (110)cash cow 金牛产品 J0WxR&%a)
C (111)cash flow 现金流量 )$2QZ
qX
C (112)cash discounted 现金贴现 [g|_~h
C (113)cash flow budget 现金流量预算 ic:zsuEm
C (114)cash flow statement 现金流量表 ,)cM3n
u
C (115)cash ledger 现金分类账 SO/c}vnBB
C (116)cash limit 现金限额 H*n-_{h"t
C (117)CCA 现时成本会计 =jN.1}
C (118)center 中心 .^`{1%
C (119)changeover time 变更时间 h'llK6_)
C (120)chartered entity 特许经济个体 yZY \MB/
C (121)cheque 支票 ^e,.
C (122)cheque register 支票登记薄 6q\bB
C (123)coin analysis 零钱分类 (TtkFo'!U
C (124)classification 分类 l:~/<`o
C (125)clock card 工时卡 ;fTKfa
C (126)code 代码 tAd%#:K
C (127)commitment accounting 承诺确认会计 XSB"{H>&
C (128)common cost 共同成本 n`_{9R
C (129)company limited byguarantee 有限担保责任公司 5Pc;5
o0C
C (130)company limited shares 股份有限公司 7~h<$8Y(T
C (131)competitive position 竞争能力状况 n&4N[Qlv,
C (132)concept 概念 ma]F7dZ5
C (133)conglomerate 跨行业企业 g/d<Zfq<{
C (134)consistency concept 一致性概念 'ZF{R3Xu
C (135)consolidated accounts 合并报表 @D[_}JE
C (136)consolidation accounting 合并会计 dES"@?!^
C (137)consortium 财团 e(&v"}Ef`
C (138)contingency plan 应急计划 =j_4S<
C (139)contingent liabilities 或有负债 )u&|_&g{}J
C (140)continuous operation 连续生产
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C (141)contra 抵消 H7Rx>h_
C (142)contract cost 合同成本 h+H%?:FX
C (143)contract costing 合同成本计算 AR%4D3Dma
C (144)contribution 贡献毛益 X,%
0/6*]
C (145)contribution centre 贡献中心 W+c<2?d:
C (146)contribution chart 贡献图 KK4`l}Fk:n
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 nc29j_Id
C (148)contribution to salesration 贡献毛益对销售比率 `{h*/Q
C (149)control 控制 t>RY7C;PuS
C (150)control account 控制帐户 yxQ1`'[CR
C (151)control limits 控制限度 k
.;
j
C (152)controllability concept 可控制概念 %IA\pSE
C (153)controllable cost 可控制成本 ?zMHP#i
C (154)conversion cost 加工成本 79j+vH!zh
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 p`
dU2gV
C (156)corporate appraisal 公司评估 SHxNr(wJ<Q
C (157)corporate planning 公司计划 Lg+Ac5y}`
C (158)corporate social reporting 公司社会报告 F,F4nw<W
C (159)corporation 股份公司 76Cl\rV
C (160)cost 成本 &t@jl
\ND
C (161)cost account 成本帐户 RL
XL&
C (162)cost accounting 成本会计 *;slV3
C (163)cost accounting manual 成本手册 >2)OiQ`zg
C (164)cost accounts calendar 成本报表的日历时间 7nTeP(M%
C (165)cost adjustment 成本调整 O63<AY@
C (166)cost allocation 成本分配 |s(FLF -
C (167)cost apportionment 成本分摊 ZQsJL\x[UK
C (168)cost attribution 成本归属 -Cpl?Io`r5
C (169)cost audit 成本审计
x+:UN'"r
C (170)cost behaviour 成本性态 {lDd.Fn
C (171)cost benefit analysis 成本效益分析 M)+H{5bt
C (172)cost center 成本中心 `AtBtjs RV
C (173)cost driver 成本动因