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注会《审计》英语常用词汇 8TBv~Qu
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1.audit 审计 #My14u
2.attestation 鉴证 l"zA~W/
3.credibility 可信赖程度 T>hrKn.!D:
4.audit of financial statements 财务报表审计 tVv/G~(
5.agreed-upon procedures 执行商定程序 @cr/&
6.high levels of assurance 高水平保证 2U|"]tpM&
7.compilation 编制 u\{MQB{T
8.reliability 可靠性 r.q*S4IS.m
9.relevance 相关性 q4ttmL8
10.professional skepticism 职业谨慎 1oc@]0n
11.objectivity 客观性 Z;O!KsJ
12. professional competence 专业胜任能力 `# U<'$
13.Senior/CPA-in-charge 项目经理 b>-h4{B[
14.audit engagement letter 业务约定书 }_Ci3|G>%D
15.recurring audit 连续审计 z]2MR2W@X
16.the client 委托人 S{m:Iij[;
17.change CPA 更换注册会计师 ?edf$-"z/
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 enx+,[
20.the preceding CPA前任注册会计师 &S=Qu?H
21.issue the audit report 出具审计报告 %[, R Q">v
22.expert 专家 -5oYGLS$y3
23.the board of directors 董事会 +Wl]1
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24.knowledge of the entity‘ s business 了解被审计单位情况 w@"Zjbs`
25.assess material misstatement risks评估重大错报风险 %+htA0aX
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 0&u=(;Dr\
27.a general knowledge of —— 初步了解―――的情况 9Af nMD
28.a more knowledge of—— 进一步了解的情况 o~<jayqU
29.the prior year‘s working papers 以前年度工作底稿 &OlX CxH
30.minutes of meeting 会议纪要 S{RRlR6Z
31.business risks 经营风险 ?)ct@,Ek$
32.appropriateness 适当性 H:EK&$sU
33.accounting estimate 会计估计 `_f&T}]
34.management representations 管理层声明 aGOS9
35.going concern assumption 持续经营假设
$Zr \$z2
36.audit plan 审计计划 <BIQc,)2}
37.significant audit areas 重点审计领域 <:!E'WT#f
38.error 错误 d
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39.fraud舞弊 a@Vk(3Rx_
40.modified or additional procedures 修改或追加审计程序 ?V}ub>J/=
41.misappropriation of assets 侵占资产 *8Su:=*b
42.transactions without substance 虚假交易 %"cO
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43.unusual pressures 异常压力 =),O ;M
44.the suspected noncompliance 涉嫌存在违法行为 a~ RY 8s
45.materialiy 重要性 <ne?;P1L
46.exceed the materiality level 超过重要性水平 ] g<$f#S
47.approach the materiality level 接近重要性水平 H<}|n1w<
48.an acceptably low level 可接受水平 cuC'
o\f
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 ,Ne9x\F
50.misstatements or omissions 错报或漏报 x ;~;Ah.p
51.aggregate 总计 /0cm7[a ?
52.subsequent events 期后事项 S|xwYaoy%
53.adjust the financial statements 调整财务报表
:f:&B8
54.perform additional audit procedures 实施追加的审计程序 _u""v
55.audit risk 审计风险 UD8e,/
56.detection risk 检查风险 MQDLC7Y.p5
57.inappropriate audit opinion 不适当的审计意见 kL8E#
58.material misstatement 重大的错报 w:9`R<L
59.tolerable misstatement 可容忍错报 ePZAi"k
60.the acceptable level of detection risk 可接受的检查风险 wpp!H<')
61.assessed level of material misstatement risk 重大错报风险的评估水平 QOgGL1)7-
62.simall business 小规模企业 }9^'etD
63.accounting system 会计系统 <2oMk#Ng^
64.test of control 控制测试 [MQ* =*
65.walk-through test 穿行测试 Tay$::V
66.communication 沟通 (f^/KB=
67.flow chart 流程图 {0lu>?<
68.reperformance of internal control 重新执行 mZXtHFMu
69.audit evidence 审计证据 FGPqF;
70.substantive procedures 实质性程序 $IS!GS&:
71.assertions 认定 tK@7t0
72.esistence 存在 R>Dr1fc}
73.occurrence 发生
daP_Kz/2K
74.completeness 完整性 lxCAZa\
75.rights and obligations 权利和义务 ?(U;T!n
76.valuation and allocation 计价和分摊 5Ok3y|cEx
77.cutoff 截止 Pwj|]0Y@
78.accuracy 准确性
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79.classification 分类 Tt9cX}&&
80.inspection 检查 N34-z|"q
81.supervision of counting 监盘 `mW~ {)x
82.observation 观察 5~Ek_B
83.confirmation 函证 Yyar{$he
84.computation 计算 8ki3>"!A
85.analytical procedures 分析程序 q.<)0nk
86.vouch 核对 x_I*6?
87.trace 追查 (,t[`z
88.audit sampling 审计抽样 ]'?Ue7
89.error 误差 r7].48D
90.expected error 预期误差 rW|%eT*/'A
91.population 总体 n_rpT.[
92.sampling risk 抽样风险 7QnWw0
93.non- sampling risk 非抽样风险 TDbSK&w :s
94.sampling unit 抽样单位 '^C
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95.statistical sampling 统计抽样 qBcbMa9m
96.tolerable error 可容忍误差 \2=I//YF
97.the risk of under reliance 信赖不足风险 h)fsLzn]Tf
98.the risk of over reliance 信赖过度风险 livKiX`
99.the risk of incorrect rejection 误拒风险 63%V_B|
100. the risk of incorrect acceptance 误受风险 \.oJ/++
101.working trial balance 试算平衡表 fzw:[z:%
102.index and cross-referencing 索引和交叉索引 4X*U~}
103.cash receipt 现金收入 d(XOZF
104.cash disbursement 现金支出 (3$DUvx7
105.bank statement 银行对账单 yH]Q;X'
106.bank reconciliation 银行存款余额调节表 xo?'L&%
107.balance sheet date 资产负债表日 ~4Gc~ "
108.net realizable value 可变现净值 z;P#
109.storeroom 仓库 T
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110.sale invoice 销售发票 8m=R"
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111.price list 价目表 %FM26^
112.positive confirmation request 积极式询证函 ]Jm\k'u[
113.negative confirmation request 消极式询证函 N8df1>mW
114.purchase requisition 请购单 *k; bkd4x
115.receiving report 验收报告 P7zUf
116.gross margin 毛利 M;b3-
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117.manufacturing overhead 制造费用 7P(jM
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118.material requisition 领料单 D!OY <?
119.inventory-taking 存货盘点 o?m1
120.bond certificate 债券 N>YSXh`W`y
121.stock certificate 股票 DZ\ '7%c
122.audit report 审计报告 R4VX*qkB
123.entity 被审计单位 *k_<|{>j(
124.addressee of the audit report 审计报告的收件人 4i{Xs5z
k
125.unqualified opinion 无保留意见 ^X+qut+~
126.qualified opinion 保留意见 fCN+9!ljG`
127.disclaimer of opinion 无法表示意见 ubfh4
128.adverse opinion 否定意见 |a"]@W$>
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A (1)ABC 作业基础成本计算 .tGz, z}
A (2)absorbed overhead 已吸收制造费用 S>h\D4.
A (3)absorption costing 吸收成本计算 *xpn-hCp<
A (4)account 账户,报表 2Sa{=x
N)
A (5)accounting postulate 会计假设 6;:D!},'c
A (6)accounting series release 会计公告文件 I}o}
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A (7)accounting valuation 会计计价 )92(C
A (8)account sale 承销清单 i.7_ i78\"
A (9)accountability concept 经营责任概念 \-]tvgA~&
A (10)accountancy 会计职业 Xe_djy'8
A (11)accountant 会计师 Yb`b/BMR
A (12)accounting 会计 z9OpMA
A (13)agency cost 代理成本 U^GVz%\
A (14)accounting bases 会计基础 ,g}$u'A+d
A (15)accounting manual 会计手册 o+x!
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A (16)accounting period 会计期间 Ssz;d&93
A (17)accounting policies 会计方针 F)X`CG ;t
A (18)accounting rate of return 会计报酬率 Kw;gQk~R!
A (19)accounting reference date 会计参照日 lEwQj[ k
A (20)accounting reference period 会计参照期间 2[3t7 C
A (21)accrual concept 应计概念 'dh{
q`#0
A (22)accrual expenses 应计费用 6lg]5d2CD
A (23)acid test ration 速动比率(酸性测试比率) 'R'hRMD9o
A (24)acquisition 购置 '" %0UflJS
A (25)acquisition accounting 收购会计 T]z(>{
A (26)activity based accounting 作业基础成本计算 1Dc6v57
A (27)adjusting events 调整事项 -Z:x!M[Xr
A (28)administrative expenses 行政管理费 'Ca;gi !U
A (29)advice note 发货通知 c%hXj#;
A (30)amortization 摊销 +%,oq]<[,
A (31)analytical review 分析性检查 L5zCL0j`
A (32)annual equivalent cost 年度等量成本法 N0^SWA|S
A (33)annual report and accounts 年度报告和报表 o$;&q
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A (34)appraisal cost 检验成本 g9JZ#B gZ
A (35)appropriation account 盈余分配账户 6@/k|t>OT
A (36)articles of association 公司章程细则 )4qspy3
A (37)assets 资产 sT!?nn3O`
A (38)assets cover 资产保障 =hb)e}l
A (39)asset value per share 每股资产价值 7<)
A (40)associated company 联营公司 @{fwM;me]P
A (41)attainable standard 可达标准 Gv dok<o
\db=]L=|
A (42)attributable profit 可归属利润 T-STM"~%
A (43)audit 审计 o[ks-C>jw
A (44)audit report 审计报告 -hm/lxyU
A (45)auditing standards 审计准则 gt.F[q3
A (46)authorized share capital 额定股本 }za pN
v
A (47)available hours 可用小时 `W@jo~y<
A (48)avoidable costs 可避免成本 A'~mJO/
B (49)back-to-back loan 易币贷款 p.8
B (50)backflush accounting 倒退成本计算 8'zl\:@N
B (51)bad debts 坏帐 vxk0@k_
B (52)bad debts ratio 坏帐比率 2bw), W
B (53)bank charges 银行手续费 O%>*=h`P
B (54)bank overdraft 银行透支 |:#Ug
B (55)bank reconciliation 银行存款调节表 z a_0-G%C2
B (56)bank statement 银行对账单 KFO
K%vbM
B (57)bankruptcy 破产 zb4@U=?w}
B (58)basis of apportionment 分摊基础 CEw%_U@8
B (59)batch 批量 [QQM/ ?
B (60)batch costing 分批成本计算 /*BU5
B (61)beta factor B(市场)风险因素 11#b%dT
B (62)bill 账单 s#a`e]#?
B (63)bill of exchange 汇票 3 V ^5 4_
B (64)bill of landing 提单 4[kyzz x
B (65)bill of materials 用料预计单 T+B-R\@t
B (66)bill payable 应付票据 G}l9 [lE
B (67)bill receivable 应收票据 @73
kry v
B (68)bin card 存货记录卡 eXnSH$uI
B (69)bonus 红利 H{N},B
B (70)book-keeping 薄记 PknKzrEG:>
B (71)Boston classification 波士顿分类 PIo@B|W-SX
B (72)breakeven chart 保本图 <>f;g"qS
B (73)breakeven point 保本点 Xr8fmJtg'
B (74)breaking-down time 复位时间 dr
&G>
B (75)budget 预算 fDW:|%{Y,
B (76)budget center 预算中心 D4hT Hh
B (77)budget cost allowance 预算成本折让 W*_c*
B (78)budget manual 预算手册 6E1~dK0t
B (79)budget period 预算期间 y5aPs z
B (80)budgetary control 预算控制 <+
[N*
B (81)budgeted capacity 预算生产能力 (gVN<Es
B (82)burden 制造费用 )hQ]>o@i{
B (83)business center 经营中心 d*6/1vyjT
B (84)business entity 营业个体 =Gzs+6A8
B (85)business unit 经营单位 t&w.Wc X)
B (86)buy-out management 管理性购买产权 ZD|F"v.
B (87)by-product 副产品 (*6 .-Xn
C (88)called-up share capital 催缴股本 j8 2w
3
C (89)capacity 生产能力 j<BRaT
C (90)capacity ratios 生产能力比率 ' ,]Aj!q
C (91)capital 资本 ey9hrRMR
C (92)capital assets pricing model资本资产计价模式 RkF
^V(
C (93)capital commitment 承诺资本 Pke8RLg2A
C (94)capital employed 已运用的资本 C:^
:^y
C (95)capital expenditure 资本支出 V*2*5hx
C (96)capital expenditureauthorization 资本支出核准 2TB'HNTFx
C (97)capital expenditure control 资本支出控制 DQ/rx`BG
C (98)capital expenditure proposal资本支出申请 -
(((y)!
C (99)capital funding planning 资本基金筹集计划 0iR?r+|
C (100)capital gain 资本收益 <{;'0> ToM
C (101)capital investment appraisal资本投资评估 r9M3rj]
C (102)capital maintenance 资本保全 DxN\ H"
C (103)capital resource planning 资本资源计划 *$R9'Yo}F
C (104)capital surplus 资本盈余 hPG@
iX|V
C (105)capital turnover 资本周转率 @f|~$$k=
C (106)card 记录卡 (
[a$Z2m
C (107)cash 现金 q&?hwX
Z7
C (108)cash account 现金账户 j(;ou?Uh
C (109)cash book 现金账薄 -Q<OSa='
C (110)cash cow 金牛产品 os;94yd)
C (111)cash flow 现金流量 kxEq_FX
C (112)cash discounted 现金贴现 [9 :9<#?o^
C (113)cash flow budget 现金流量预算 "O$WfpKX
C (114)cash flow statement 现金流量表 "'Gq4<&y
C (115)cash ledger 现金分类账 XI$W
C (116)cash limit 现金限额 pnx^a}|px
C (117)CCA 现时成本会计 `#!>}/m
C (118)center 中心 ZRw^<
+
C (119)changeover time 变更时间 'CJ_&HR
C (120)chartered entity 特许经济个体 vyWx{@
C (121)cheque 支票 37?X@@Z=
C (122)cheque register 支票登记薄 NPO!J^^
C (123)coin analysis 零钱分类 `.pd %\
C (124)classification 分类 Tyaqa0
C (125)clock card 工时卡 bYem0hzOe
C (126)code 代码 )
d'H&c3
C (127)commitment accounting 承诺确认会计 A@d 2Ukv
C (128)common cost 共同成本 e&ZH 1^O
C (129)company limited byguarantee 有限担保责任公司 #pW!(tfN^a
C (130)company limited shares 股份有限公司 Syl 9j]
C (131)competitive position 竞争能力状况 Yg&/^
C (132)concept 概念 ZvC?F=tH
C (133)conglomerate 跨行业企业 L$!2<eK
C (134)consistency concept 一致性概念 @J6r;4|&
C (135)consolidated accounts 合并报表 kt_O=
C (136)consolidation accounting 合并会计 sD?
Ynpt
C (137)consortium 财团 /GJL&RMx
C (138)contingency plan 应急计划 ~X<$l+5
C (139)contingent liabilities 或有负债 wfu`(4
C (140)continuous operation 连续生产 O#J7GbrHO
C (141)contra 抵消 tp!eF"v=
C (142)contract cost 合同成本 (Lj*FXmz
C (143)contract costing 合同成本计算 [GK##z'5
C (144)contribution 贡献毛益 J%q)6&
C (145)contribution centre 贡献中心 x+%> 2qgj"
C (146)contribution chart 贡献图 KC9VQeSc
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 k'e1ZAn
C (148)contribution to salesration 贡献毛益对销售比率 H0lW gJmi|
C (149)control 控制 b"td]H3h
C (150)control account 控制帐户 =1!.g"0
C (151)control limits 控制限度 !,b&e
C (152)controllability concept 可控制概念 mxJe\[I
C (153)controllable cost 可控制成本 \YF;/KwX$
C (154)conversion cost 加工成本 [;-;{
*{G
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 '@.Lg0`
C (156)corporate appraisal 公司评估 I`g&>
C (157)corporate planning 公司计划 i~<.@&vt
C (158)corporate social reporting 公司社会报告 #1}%=nAsi
C (159)corporation 股份公司 Iv9U4
C (160)cost 成本 =mcQe^M
C (161)cost account 成本帐户 +Qzl-eN/+
C (162)cost accounting 成本会计 3FO-9H
C (163)cost accounting manual 成本手册 /yUKUXi
C (164)cost accounts calendar 成本报表的日历时间 pxyFM@Z](
C (165)cost adjustment 成本调整 &FZ~n?;hQ
C (166)cost allocation 成本分配 \>j@!W
C (167)cost apportionment 成本分摊 ,*x/L?.Z!
C (168)cost attribution 成本归属 ?wIEXKI
C (169)cost audit 成本审计 <+%y
C (170)cost behaviour 成本性态 ehe#"exCB
C (171)cost benefit analysis 成本效益分析 D6yE/QeK4
C (172)cost center 成本中心 $kR%G{j 4
C (173)cost driver 成本动因