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注会《审计》英语常用词汇 18&"j 8'm
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1.audit 审计 DfXkLOGik
2.attestation 鉴证 ?&B8:<qy;L
3.credibility 可信赖程度 J_Lmy7~xbD
4.audit of financial statements 财务报表审计 q_
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5.agreed-upon procedures 执行商定程序 Fmk:[hMw
6.high levels of assurance 高水平保证 +m=b
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7.compilation 编制 5ggyk0
8.reliability 可靠性 KVi6vdgD
9.relevance 相关性 rrD6x>
10.professional skepticism 职业谨慎 |IgR1kp+.
11.objectivity 客观性 %~rEJB@{
12. professional competence 专业胜任能力 lriezI
13.Senior/CPA-in-charge 项目经理 "LBMpgpU
14.audit engagement letter 业务约定书 i3-5~@M
15.recurring audit 连续审计
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16.the client 委托人 _l
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17.change CPA 更换注册会计师 0'^M}&zCi
18.the existing CPA 现任注册会计师 YteIp'T
19.the successor CPA 后任注册会计师 H.5
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20.the preceding CPA前任注册会计师 $BqiC!~
21.issue the audit report 出具审计报告 7?.uAiM'zT
22.expert 专家 {X
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23.the board of directors 董事会 'L /)9.29
24.knowledge of the entity‘ s business 了解被审计单位情况 7 N}@zPAZ
25.assess material misstatement risks评估重大错报风险 L&\W+k
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ($di]lbsT
27.a general knowledge of —— 初步了解―――的情况 lhUGo =
28.a more knowledge of—— 进一步了解的情况 QiCia#_
29.the prior year‘s working papers 以前年度工作底稿 rH}|~
30.minutes of meeting 会议纪要 ;jPsS^X
31.business risks 经营风险 U[]yN.J
32.appropriateness 适当性 >AEp\*
33.accounting estimate 会计估计 hf`y_H+\7
34.management representations 管理层声明 cVi_#9u"
35.going concern assumption 持续经营假设 ,NO[Piok
36.audit plan 审计计划 "4b{YWv
37.significant audit areas 重点审计领域 Gb')a/
38.error 错误 "x$@^
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 2&hv6Y1
41.misappropriation of assets 侵占资产 LkbD='\=
42.transactions without substance 虚假交易 >+O0W)g{o
43.unusual pressures 异常压力 qq)5)S
44.the suspected noncompliance 涉嫌存在违法行为 Et6j6gmif
45.materialiy 重要性 y-pdAkDh
46.exceed the materiality level 超过重要性水平 KOixFn1
47.approach the materiality level 接近重要性水平 5Tn<
48.an acceptably low level 可接受水平 vJE=H9E
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 Ar-Vu{`
50.misstatements or omissions 错报或漏报 1P)K@
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51.aggregate 总计 ,='Ihi
52.subsequent events 期后事项 kNuvJ/St
53.adjust the financial statements 调整财务报表 GRc)3
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54.perform additional audit procedures 实施追加的审计程序 V_i&@<
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55.audit risk 审计风险 Tzd#!Lvm:,
56.detection risk 检查风险 .ATpwFal
57.inappropriate audit opinion 不适当的审计意见 C(>!?-.
58.material misstatement 重大的错报 \Z.r Pq
59.tolerable misstatement 可容忍错报 [REH*_
60.the acceptable level of detection risk 可接受的检查风险 L7ae6#5.
61.assessed level of material misstatement risk 重大错报风险的评估水平 9O
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62.simall business 小规模企业 W@"Rdc-
63.accounting system 会计系统 WUS%4LL(
64.test of control 控制测试 ,e'r 0
65.walk-through test 穿行测试 @(R=4LL
66.communication 沟通 F=\
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67.flow chart 流程图 D;sG9Hky
68.reperformance of internal control 重新执行 h-p}Qil,
69.audit evidence 审计证据 5K
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70.substantive procedures 实质性程序 lhM5a
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71.assertions 认定 4m~y%>
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72.esistence 存在 ru:"c^W:[
73.occurrence 发生 $YJ 1P
74.completeness 完整性 gX"
75.rights and obligations 权利和义务 7\@c1e*e
76.valuation and allocation 计价和分摊 ?;#Q3Y+
77.cutoff 截止 u?V}pYX
78.accuracy 准确性 ]ty$/{hx'
79.classification 分类 C\{A|'l!x
80.inspection 检查 rDl/R^w"
81.supervision of counting 监盘 L IKuK#
82.observation 观察 wn"\@Qv G
83.confirmation 函证 +*OAClt+]
84.computation 计算 4{>r_^8
85.analytical procedures 分析程序 E"}%$=yK
86.vouch 核对 BMq> Cj+
87.trace 追查 "%K'~"S#Q,
88.audit sampling 审计抽样 I(UK9H{0$
89.error 误差 ^aqQw u
90.expected error 预期误差 drpx"d[c
91.population 总体 0L;,\&*u
92.sampling risk 抽样风险 j6s j 2D
93.non- sampling risk 非抽样风险 G/
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94.sampling unit 抽样单位 2fdN@iruB
95.statistical sampling 统计抽样 r@JMf)a]
96.tolerable error 可容忍误差 f0eQq;D$K
97.the risk of under reliance 信赖不足风险 Mn5(Kw?o2J
98.the risk of over reliance 信赖过度风险 P%B|HnG^
99.the risk of incorrect rejection 误拒风险 HRT
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100. the risk of incorrect acceptance 误受风险 Tkr~)2,(I!
101.working trial balance 试算平衡表 z<Z0/a2'1
102.index and cross-referencing 索引和交叉索引 a<*+rGI
103.cash receipt 现金收入 ,3rsjoKhd
104.cash disbursement 现金支出 6Tak
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105.bank statement 银行对账单 e!=7VEB
106.bank reconciliation 银行存款余额调节表 SN|!FW.*:
107.balance sheet date 资产负债表日 <e&v[
108.net realizable value 可变现净值 /.s
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109.storeroom 仓库
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110.sale invoice 销售发票 $[_5:@T%N
111.price list 价目表 iTevl>p!
112.positive confirmation request 积极式询证函 O-0 5.
113.negative confirmation request 消极式询证函 @Y,t]
114.purchase requisition 请购单 ,1~B7Zd
115.receiving report 验收报告 aQH]hLvs
116.gross margin 毛利 51%Rk,/o
117.manufacturing overhead 制造费用 nls
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118.material requisition 领料单 ;=0-B&+v
119.inventory-taking 存货盘点 l _2Xao$
120.bond certificate 债券 8\nka5
121.stock certificate 股票 rhYAR r'
122.audit report 审计报告 <=!t!_
123.entity 被审计单位 DmWa!5
124.addressee of the audit report 审计报告的收件人 nYC.zc*o x
125.unqualified opinion 无保留意见 uD{^1c3x
126.qualified opinion 保留意见 '"q+[zwv
127.disclaimer of opinion 无法表示意见 5k=04=Iyh#
128.adverse opinion 否定意见 V6>{k_0{V
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A (1)ABC 作业基础成本计算 p%Q{Rqc)
A (2)absorbed overhead 已吸收制造费用 N)jNvzm
A (3)absorption costing 吸收成本计算 DZ`,QWuA
A (4)account 账户,报表 Za,o
A (5)accounting postulate 会计假设 Tq^B>{S"
A (6)accounting series release 会计公告文件 '?90e4x3/
A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 RYl{89
A (9)accountability concept 经营责任概念 8xj_)=(sV!
A (10)accountancy 会计职业 6Im
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A (11)accountant 会计师 H
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A (12)accounting 会计 EGRIhnED#
A (13)agency cost 代理成本 W-D4"
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A (14)accounting bases 会计基础 sw$JY}Q8x
A (15)accounting manual 会计手册 (w_b
A (16)accounting period 会计期间 aA%x9\Y
A (17)accounting policies 会计方针 PMiu "
A (18)accounting rate of return 会计报酬率 dXWG`G_
A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 }If,O
A (21)accrual concept 应计概念 b;`MHEzw&q
A (22)accrual expenses 应计费用 -R$ Q`
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A (23)acid test ration 速动比率(酸性测试比率) yqJ>Z%)hf
A (24)acquisition 购置 1@-l@ P
A (25)acquisition accounting 收购会计 YY>&R'3[
A (26)activity based accounting 作业基础成本计算 [ P*L`F
A (27)adjusting events 调整事项 >0 := <RW
A (28)administrative expenses 行政管理费 Qm[ ) [M
A (29)advice note 发货通知 4X:mb}(
A (30)amortization 摊销 @Us#c 7/
A (31)analytical review 分析性检查 .i7"qq.M
A (32)annual equivalent cost 年度等量成本法 .lgm"
A (33)annual report and accounts 年度报告和报表 rXrIGgeM
A (34)appraisal cost 检验成本 I]#x0 ?D
A (35)appropriation account 盈余分配账户 v&])D/a
A (36)articles of association 公司章程细则 8M4GforP
A (37)assets 资产 ? _[q{i{
A (38)assets cover 资产保障 Oxi^&f||`
A (39)asset value per share 每股资产价值 UOe@R|79q
A (40)associated company 联营公司 80U(q/H%9
A (41)attainable standard 可达标准 !}d_$U$
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A (42)attributable profit 可归属利润 7&dF=/:X@
A (43)audit 审计 UHI<8o9
A (44)audit report 审计报告 E0A[{UA
A (45)auditing standards 审计准则 e{Mkwi+j
A (46)authorized share capital 额定股本 xM&`>`;^e
A (47)available hours 可用小时 C;Kq_/l
A (48)avoidable costs 可避免成本 n2opy8J#!
B (49)back-to-back loan 易币贷款 w~AO;X*Ke"
B (50)backflush accounting 倒退成本计算 ;M O,HdP;
B (51)bad debts 坏帐 e9F+R@8
B (52)bad debts ratio 坏帐比率 =`qEwA
B (53)bank charges 银行手续费 Tn'o$J
B (54)bank overdraft 银行透支 ;A?86o'?
B (55)bank reconciliation 银行存款调节表 tac_MtW?
B (56)bank statement 银行对账单 oC TSV
B (57)bankruptcy 破产 =1VpO{q
B (58)basis of apportionment 分摊基础 )uCa]IR
B (59)batch 批量 Qj9'VI>&
B (60)batch costing 分批成本计算 %8KbVjn
B (61)beta factor B(市场)风险因素 JGlp7wro
B (62)bill 账单 dY?>:ce
B (63)bill of exchange 汇票
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B (64)bill of landing 提单 ocj^mxh=O
B (65)bill of materials 用料预计单 M r~IVmtf
B (66)bill payable 应付票据 !imjfkG
B (67)bill receivable 应收票据 1?y
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B (68)bin card 存货记录卡 #!jwn^yq
B (69)bonus 红利 |Mnc0Fgvy,
B (70)book-keeping 薄记 ib(4Y%U6~
B (71)Boston classification 波士顿分类 jq[Q>"f
B (72)breakeven chart 保本图 *)T7DN8
B (73)breakeven point 保本点 e$-Y>Dd
B (74)breaking-down time 复位时间 X$<CIZ
B (75)budget 预算 239gpf]}
B (76)budget center 预算中心 mN"g~o*
B (77)budget cost allowance 预算成本折让 \lpvRZ\L&g
B (78)budget manual 预算手册 \2[
B (79)budget period 预算期间 JIMi~mEiN
B (80)budgetary control 预算控制 %bB:I1V\
B (81)budgeted capacity 预算生产能力 *5" )3\/
B (82)burden 制造费用 tIW~N
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B (83)business center 经营中心 ov Wm}!r
B (84)business entity 营业个体 j2%M-y4E
B (85)business unit 经营单位 P\2x9T
B (86)buy-out management 管理性购买产权 }h
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B (87)by-product 副产品 EE~DU;p;]
C (88)called-up share capital 催缴股本 !F)BTB7{<
C (89)capacity 生产能力 Nf9$q| %!
C (90)capacity ratios 生产能力比率 @=6$ImU
C (91)capital 资本 o=Kd9I#
C (92)capital assets pricing model资本资产计价模式 ;/(<yu48
C (93)capital commitment 承诺资本 cx+%lco!
C (94)capital employed 已运用的资本 pq*4yaTT'
C (95)capital expenditure 资本支出 L
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C (96)capital expenditureauthorization 资本支出核准 $G#)D^-5G
C (97)capital expenditure control 资本支出控制 8^qLGUxz
C (98)capital expenditure proposal资本支出申请 :w26d-QR(
C (99)capital funding planning 资本基金筹集计划 B"Ttr+
C (100)capital gain 资本收益 k mX:~KMb
C (101)capital investment appraisal资本投资评估
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C (102)capital maintenance 资本保全 $+w -r#,
C (103)capital resource planning 资本资源计划 }b]z+4Ua(
C (104)capital surplus 资本盈余 g:[yA{Eh
C (105)capital turnover 资本周转率 =\x(Rs3
C (106)card 记录卡 j.g9O]pi
C (107)cash 现金 \aGTi
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C (108)cash account 现金账户 HAGpM\Qa
C (109)cash book 现金账薄 x4/f5
C (110)cash cow 金牛产品 2~!+EH
C (111)cash flow 现金流量 $McbVn)~f
C (112)cash discounted 现金贴现 6cTd
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C (113)cash flow budget 现金流量预算 XjJ[7"hs*
C (114)cash flow statement 现金流量表 ;c0z6E /
C (115)cash ledger 现金分类账 oz/Nx{bg
C (116)cash limit 现金限额 DBZ^n9
C (117)CCA 现时成本会计 z-;{pPZ
C (118)center 中心 ~cW,B}
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 @SH$QUM(
C (121)cheque 支票 ,(Nr_K
C (122)cheque register 支票登记薄 nQ^ c{Bm:
C (123)coin analysis 零钱分类 629#t`W\
C (124)classification 分类 (b;*8
C (125)clock card 工时卡 "tg?V
C (126)code 代码 FKk.BA957h
C (127)commitment accounting 承诺确认会计 ~Jx0#+z9V
C (128)common cost 共同成本 4Y4QR[>IU3
C (129)company limited byguarantee 有限担保责任公司 H 5'Ke+4.e
C (130)company limited shares 股份有限公司 @hj5j;NHK
C (131)competitive position 竞争能力状况 '(yjq<
C (132)concept 概念 J(=io_\bO
C (133)conglomerate 跨行业企业 NmZowh$M
C (134)consistency concept 一致性概念 =.8fES
C (135)consolidated accounts 合并报表 xPorlX)zW
C (136)consolidation accounting 合并会计 -DE?L,9X9
C (137)consortium 财团
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C (138)contingency plan 应急计划 -)$5[jM]
C (139)contingent liabilities 或有负债 FR? \H"'x
C (140)continuous operation 连续生产 }J|Pd3Q Sf
C (141)contra 抵消 0iTh |K0
C (142)contract cost 合同成本 >}6V=r3[+
C (143)contract costing 合同成本计算 }\/
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C (144)contribution 贡献毛益 2mfKy9QxO
C (145)contribution centre 贡献中心 (|.rEaTA[1
C (146)contribution chart 贡献图 8)51p+a
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 pF}WMt
C (148)contribution to salesration 贡献毛益对销售比率 MtKM#@
C (149)control 控制 D:vX/mf;7
C (150)control account 控制帐户 ]U)Yg
C (151)control limits 控制限度 &BS*C} },
C (152)controllability concept 可控制概念 )lDmYt7me
C (153)controllable cost 可控制成本 xJ|_R,>.H
C (154)conversion cost 加工成本 ="__*J#nze
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 "6
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C (156)corporate appraisal 公司评估 Eu1t*>ZL
C (157)corporate planning 公司计划 u#~q86k
C (158)corporate social reporting 公司社会报告 YK
6zN>M}E
C (159)corporation 股份公司 B"=w9w]
C (160)cost 成本 k*uLjU
C (161)cost account 成本帐户 }>< v7
C (162)cost accounting 成本会计 :~%{
C (163)cost accounting manual 成本手册 0mi$_Ld+
C (164)cost accounts calendar 成本报表的日历时间 d@e2+3<
C (165)cost adjustment 成本调整 +X|^
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C (166)cost allocation 成本分配 \ICc?8oL
C (167)cost apportionment 成本分摊 .}ePm(
C (168)cost attribution 成本归属 XAw0Nn
C (169)cost audit 成本审计 O6Mxp-
C (170)cost behaviour 成本性态
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C (171)cost benefit analysis 成本效益分析 l[u=_uaYl
C (172)cost center 成本中心 HGl.dO7NU
C (173)cost driver 成本动因