&>(gt<C$
F;u_7OM
注会《审计》英语常用词汇 vXdZmYrC
)eYDQA>
J
5ZK&fKeCF
1.audit 审计 CISO<z0
2.attestation 鉴证 s+,&|;Q
3.credibility 可信赖程度 #cU^U#;= r
4.audit of financial statements 财务报表审计 1fFj:p./l_
5.agreed-upon procedures 执行商定程序 *HE^1IEl
6.high levels of assurance 高水平保证 k_aW
7.compilation 编制 x<ax9{
8.reliability 可靠性 ?NG=8.p
9.relevance 相关性 qu~X.
pW
10.professional skepticism 职业谨慎 5HKW"=5Cf
11.objectivity 客观性 MBw-*K'?zB
12. professional competence 专业胜任能力 3c #s|qW
13.Senior/CPA-in-charge 项目经理 p|qyTeg
14.audit engagement letter 业务约定书 >(3\kiYS
15.recurring audit 连续审计 #BY`h~&T
16.the client 委托人 +E5=$`
17.change CPA 更换注册会计师 =X1?_~}
18.the existing CPA 现任注册会计师 xAhxD|4_
19.the successor CPA 后任注册会计师 i]o"_=C
20.the preceding CPA前任注册会计师 ZF
vyL8o
21.issue the audit report 出具审计报告 cozXb$bBY
22.expert 专家 9(, @aZ
23.the board of directors 董事会 R7?29?$7
24.knowledge of the entity‘ s business 了解被审计单位情况 8SC%O\,
25.assess material misstatement risks评估重大错报风险 B,vOsa"x6`
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 t6lE#<xZV;
27.a general knowledge of —— 初步了解―――的情况 vl:J40Kfn
28.a more knowledge of—— 进一步了解的情况 WE6\dhJ<
29.the prior year‘s working papers 以前年度工作底稿 W5pb;74|
30.minutes of meeting 会议纪要 PJLR<9
31.business risks 经营风险 $_D6_|HK
32.appropriateness 适当性 1;lmu]I>)
33.accounting estimate 会计估计 >#(n"RCHf
34.management representations 管理层声明 K84^O
q
35.going concern assumption 持续经营假设 9&Ne+MY^%
36.audit plan 审计计划 p_2pU)%
37.significant audit areas 重点审计领域 H(-4:BD?
38.error 错误 5[gh|I;D
39.fraud舞弊 'g)n1 {
40.modified or additional procedures 修改或追加审计程序 +K~NV?c
41.misappropriation of assets 侵占资产 |/`%3'4H
42.transactions without substance 虚假交易 }|wv]U~
43.unusual pressures 异常压力 jqnCA<G~B-
44.the suspected noncompliance 涉嫌存在违法行为 ~i~%~doa
45.materialiy 重要性 <l,o&p,>|c
46.exceed the materiality level 超过重要性水平 y\c"b-lQX
47.approach the materiality level 接近重要性水平 pz|'l
:v^
48.an acceptably low level 可接受水平 =!b6FjsiG
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 },@^0UH4c
50.misstatements or omissions 错报或漏报 Sq2P-y!w
51.aggregate 总计 <a^Oj LLU
52.subsequent events 期后事项 OMrc_)he\
53.adjust the financial statements 调整财务报表 J
CGC
54.perform additional audit procedures 实施追加的审计程序 HU ;#XU1
55.audit risk 审计风险 K^[#]+nQ
56.detection risk 检查风险 w:i:~f .
57.inappropriate audit opinion 不适当的审计意见 sLL7]m}
58.material misstatement 重大的错报 g"_C,XN
59.tolerable misstatement 可容忍错报 JX
qr3Np1
60.the acceptable level of detection risk 可接受的检查风险 &^".2)zU
61.assessed level of material misstatement risk 重大错报风险的评估水平 K>/%X!RW
62.simall business 小规模企业 'gMfN
63.accounting system 会计系统 mpw~hW0-
64.test of control 控制测试 +A8j@d#:
65.walk-through test 穿行测试 =aG xg57
66.communication 沟通 `
~BZ1)@
67.flow chart 流程图 An`3Ex[
68.reperformance of internal control 重新执行 0(TTw(;
69.audit evidence 审计证据
OO) ~HV4\
70.substantive procedures 实质性程序 YB( Gk;]
71.assertions 认定 J^#:qk
72.esistence 存在 23\RJpKb
73.occurrence 发生 i[jJafAcN
74.completeness 完整性 *fMpZ+;[m
75.rights and obligations 权利和义务 iBg3mc@OO
76.valuation and allocation 计价和分摊 Guw}=l--YR
77.cutoff 截止 O[^%{'
78.accuracy 准确性 wK_]/Q-L
79.classification 分类 =+:{P?*}
80.inspection 检查 `>C<}xO
81.supervision of counting 监盘 yay<GP?
82.observation 观察 \nNXxTxX!
83.confirmation 函证 pKUP2m`MW
84.computation 计算 9A'Y4Kg<C
85.analytical procedures 分析程序 =8Jfgq9E
86.vouch 核对 56lCwXCgA
87.trace 追查 4BL;FO
88.audit sampling 审计抽样 - YqYcer
89.error 误差 {7hLsK[])
90.expected error 预期误差 VosZJv=
91.population 总体 xM >W2
92.sampling risk 抽样风险 e}Vw!w
93.non- sampling risk 非抽样风险 ^2D1`,|N
94.sampling unit 抽样单位 * |.0Myjo
95.statistical sampling 统计抽样 '@|_Omc
Y
96.tolerable error 可容忍误差 *iO u'
97.the risk of under reliance 信赖不足风险 d[^KL;b?6
98.the risk of over reliance 信赖过度风险 /1=4"|q>h'
99.the risk of incorrect rejection 误拒风险 t_z>Cl^u
100. the risk of incorrect acceptance 误受风险 #p(h]T32
101.working trial balance 试算平衡表 `>Tu|3%\
102.index and cross-referencing 索引和交叉索引 6 gL=u-2
103.cash receipt 现金收入 S^@S%Eg
104.cash disbursement 现金支出 }_/Hdmmx
105.bank statement 银行对账单 96cJ8I8
106.bank reconciliation 银行存款余额调节表 d_UN0YT<
107.balance sheet date 资产负债表日 #AkV/1Y
108.net realizable value 可变现净值 ^ 2GHe<Y
109.storeroom 仓库 z}Q
wP ~Z
110.sale invoice 销售发票 Pt:e!qX)
111.price list 价目表 1/1Xk,E
112.positive confirmation request 积极式询证函 ?liK\C2Z<
113.negative confirmation request 消极式询证函
{'sY|lou
114.purchase requisition 请购单 >zsid:
115.receiving report 验收报告 :o-,SrORM
116.gross margin 毛利 C
(n+SY^
117.manufacturing overhead 制造费用 /n~\\9#3
118.material requisition 领料单 >WJf=F`_H
119.inventory-taking 存货盘点 c .3ZXqpI;
120.bond certificate 债券 `pf4X/Py
121.stock certificate 股票 z?/1Kj}xG
122.audit report 审计报告 RpWTpT1
123.entity 被审计单位 y.5/?{GL
124.addressee of the audit report 审计报告的收件人 ptatzp]c#
125.unqualified opinion 无保留意见 uzmk6G
v
126.qualified opinion 保留意见 El_wdbbT
127.disclaimer of opinion 无法表示意见 n~"$^Vr
128.adverse opinion 否定意见 Ee)[\Qjn
M#"524Nz
A (1)ABC 作业基础成本计算 +d+@u)6
A (2)absorbed overhead 已吸收制造费用 =ph&sn$;L
A (3)absorption costing 吸收成本计算 ;AR{@Fu.
A (4)account 账户,报表 d2oh/j6`TA
A (5)accounting postulate 会计假设 O ,rwP
A (6)accounting series release 会计公告文件 t*z~5_/
A (7)accounting valuation 会计计价 m }a|FS
A (8)account sale 承销清单 7{e{9QbJ4
A (9)accountability concept 经营责任概念 {FRAv(,\
A (10)accountancy 会计职业 0q>P~]Ow
A (11)accountant 会计师
S(S#
A (12)accounting 会计 [U}+sTQ
A (13)agency cost 代理成本 GRb*EeT
A (14)accounting bases 会计基础 d(vsE%/!
A (15)accounting manual 会计手册 *n]7
A (16)accounting period 会计期间 Vd".u'r
A (17)accounting policies 会计方针 lzw3= H
A (18)accounting rate of return 会计报酬率 Hsih[f
A (19)accounting reference date 会计参照日
RZM"~ 0
A (20)accounting reference period 会计参照期间 @L.82p{h
A (21)accrual concept 应计概念 A+
y
A (22)accrual expenses 应计费用 ;^*Unyt[4]
A (23)acid test ration 速动比率(酸性测试比率) hjaT^(Y
A (24)acquisition 购置 ,yd
MU\so(
A (25)acquisition accounting 收购会计
j4?@(u9;j
A (26)activity based accounting 作业基础成本计算 ,Y3W?
A (27)adjusting events 调整事项 2*(Z==XC7
A (28)administrative expenses 行政管理费 ^w ] /
A (29)advice note 发货通知 -':
Y\:W
A (30)amortization 摊销 hN['7:bQ
A (31)analytical review 分析性检查 fLV"T_rk
A (32)annual equivalent cost 年度等量成本法 uOa26kE4
A (33)annual report and accounts 年度报告和报表 QO"oEgB`+Z
A (34)appraisal cost 检验成本 [M.f-x:
A (35)appropriation account 盈余分配账户 fc/
&X
A (36)articles of association 公司章程细则 kYzC#.|1
A (37)assets 资产 jp $Z]
A (38)assets cover 资产保障 \Mg`(,kwe
A (39)asset value per share 每股资产价值 zBO(`=|
A (40)associated company 联营公司 h~C.VJWl
A (41)attainable standard 可达标准 -(O-%
TCT57P#b
A (42)attributable profit 可归属利润 ,J`'Y+7
W
A (43)audit 审计 |_omr&[_
A (44)audit report 审计报告 \~LQ%OM
A (45)auditing standards 审计准则 V([~r,
A (46)authorized share capital 额定股本 PrudhUI^
A (47)available hours 可用小时 V
d=yr'?
A (48)avoidable costs 可避免成本 piU/&
B (49)back-to-back loan 易币贷款 }I@L}f5N
B (50)backflush accounting 倒退成本计算 9f\/
\L
B (51)bad debts 坏帐 &$`yo`
B (52)bad debts ratio 坏帐比率 L`th7d"
B (53)bank charges 银行手续费 3!5Ur&
B (54)bank overdraft 银行透支 rDm
'Z>nTf
B (55)bank reconciliation 银行存款调节表
#Rg|BfV-
B (56)bank statement 银行对账单 w.&1%X(k
B (57)bankruptcy 破产 )xb|3&+W
B (58)basis of apportionment 分摊基础 WM)-J^)BJ
B (59)batch 批量 }(egMx;"3J
B (60)batch costing 分批成本计算 <>m }}^
B (61)beta factor B(市场)风险因素 $9S(_xdI&
B (62)bill 账单 -l%J/ :
B (63)bill of exchange 汇票 S(\9T1DVe
B (64)bill of landing 提单 q~o,WZG
B (65)bill of materials 用料预计单 ]v#r4Ert
B (66)bill payable 应付票据 1heS*Fwn'
B (67)bill receivable 应收票据 " R8KQj
B (68)bin card 存货记录卡 &Wf3~hmo
B (69)bonus 红利 gKOOHUCb
B (70)book-keeping 薄记 U%h);!<
B (71)Boston classification 波士顿分类 ?|:BuHkT
B (72)breakeven chart 保本图 lo'W1p
B (73)breakeven point 保本点 ' oFxR003
B (74)breaking-down time 复位时间
BUwONF
B (75)budget 预算 iD= p\
B (76)budget center 预算中心 QXF
aAb=(7
B (77)budget cost allowance 预算成本折让 v\`9;QV5
B (78)budget manual 预算手册 J[^}u_z
B (79)budget period 预算期间 o!4!"O'E
B (80)budgetary control 预算控制 _gD
pKEaY
B (81)budgeted capacity 预算生产能力 5s{ABJ\@V
B (82)burden 制造费用 D1nq2GwS
B (83)business center 经营中心 U35A
X9/
B (84)business entity 营业个体 0@2mXO9f"
B (85)business unit 经营单位 YDGS}~m~Q
B (86)buy-out management 管理性购买产权
D~o$GW%
B (87)by-product 副产品 &i!vd/*WlD
C (88)called-up share capital 催缴股本 O
LI$1d_
C (89)capacity 生产能力 pH`44KAuM
C (90)capacity ratios 生产能力比率 p">EHWc}D
C (91)capital 资本 7OjR._@
C (92)capital assets pricing model资本资产计价模式 ~q&pF"va8
C (93)capital commitment 承诺资本 QM?#{%31
C (94)capital employed 已运用的资本 $<ld3[l i
C (95)capital expenditure 资本支出 ]0L&v7[
C (96)capital expenditureauthorization 资本支出核准 udeoW-_
C (97)capital expenditure control 资本支出控制 &CwFdx:Ff
C (98)capital expenditure proposal资本支出申请 8BvonYt=8
C (99)capital funding planning 资本基金筹集计划 <, 3ROo76
C (100)capital gain 资本收益 "(qw-ki
l
C (101)capital investment appraisal资本投资评估 s|y:UgD
C (102)capital maintenance 资本保全 0zY(:;X
C (103)capital resource planning 资本资源计划 xnE|Umz
C (104)capital surplus 资本盈余 TNJG#8 n%Y
C (105)capital turnover 资本周转率 g R
nOd
C (106)card 记录卡 gl).cIp w
C (107)cash 现金 "`asFg
C (108)cash account 现金账户 3OM2Y_
C (109)cash book 现金账薄 vd6l7"0/
C (110)cash cow 金牛产品 S(:l+JP
C (111)cash flow 现金流量 :NJ(r(QG>
C (112)cash discounted 现金贴现
-[L!3jU
C (113)cash flow budget 现金流量预算 `yF`x8
C (114)cash flow statement 现金流量表 5[n(7;+gw
C (115)cash ledger 现金分类账 Ma|qHg
C (116)cash limit 现金限额 >
hH0Q5aL
C (117)CCA 现时成本会计 Y?534l)j
C (118)center 中心 e*j.
C (119)changeover time 变更时间 ly WwGR
C (120)chartered entity 特许经济个体 fqu}Le
C (121)cheque 支票 /s];{m|>
C (122)cheque register 支票登记薄 HHjt/gc}`
C (123)coin analysis 零钱分类 >3u]OSb
C (124)classification 分类 ~SvC[+t+U
C (125)clock card 工时卡
y<C<_2
C (126)code 代码 k=GG>
]<i
C (127)commitment accounting 承诺确认会计 bqQq=SO
C (128)common cost 共同成本 -)vEW
n$3<
C (129)company limited byguarantee 有限担保责任公司 G^"Vo x4
C (130)company limited shares 股份有限公司 Ej7 /X ~
C (131)competitive position 竞争能力状况 nL:SG{7
C (132)concept 概念 <5=JE*s$NS
C (133)conglomerate 跨行业企业 jp'
K%P
C (134)consistency concept 一致性概念 >M Jg ,
C (135)consolidated accounts 合并报表 5'a3huRtV
C (136)consolidation accounting 合并会计 #P#-xz
C (137)consortium 财团 &Z?ut*%S
C (138)contingency plan 应急计划 ,#W
C (139)contingent liabilities 或有负债 JY!l!xH(6
C (140)continuous operation 连续生产 8}w6z7e|{
C (141)contra 抵消 lnGq :-
C (142)contract cost 合同成本 $BmmNn#
C (143)contract costing 合同成本计算 'B0{U4?
C (144)contribution 贡献毛益 ,<DB&&EV8
C (145)contribution centre 贡献中心 ~ d^<_R
C (146)contribution chart 贡献图 y0~I
a:y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 I]!^;))
C (148)contribution to salesration 贡献毛益对销售比率 ?OdJ
qw0,G
C (149)control 控制 09o~9z0
C (150)control account 控制帐户 VOsqJJ3
C (151)control limits 控制限度 F_uY{bg
C (152)controllability concept 可控制概念 d3^OEwe
C (153)controllable cost 可控制成本 j
EXW
C (154)conversion cost 加工成本 \Ep0J $ #o
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 7j7e61
Ax
C (156)corporate appraisal 公司评估 ``ekR6[ 8c
C (157)corporate planning 公司计划 2k6 X,
C (158)corporate social reporting 公司社会报告 H&b3{yOa
C (159)corporation 股份公司 22(*J<
C (160)cost 成本 -yDs<
Xl
C (161)cost account 成本帐户 t?nX=i*~]
C (162)cost accounting 成本会计 r3rxC&
C (163)cost accounting manual 成本手册 w
#i[_
C (164)cost accounts calendar 成本报表的日历时间 @5)
8L/[l
C (165)cost adjustment 成本调整 midsnG+jnf
C (166)cost allocation 成本分配 27ckdyQx
C (167)cost apportionment 成本分摊 FZiW
|G
C (168)cost attribution 成本归属 c.\O/N
C (169)cost audit 成本审计 G1 o70
C (170)cost behaviour 成本性态 clI*7j.4E#
C (171)cost benefit analysis 成本效益分析 7t9c7HLuj/
C (172)cost center 成本中心 z=&z_}M8
C (173)cost driver 成本动因