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注会《审计》英语常用词汇 64SW
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1.audit 审计 d60c$?"]a(
2.attestation 鉴证 2v4W6R
3.credibility 可信赖程度 >A<Df
4.audit of financial statements 财务报表审计 gglf\)E;}E
5.agreed-upon procedures 执行商定程序 lBS"3s384
6.high levels of assurance 高水平保证 46ILs1T6
7.compilation 编制 AHq M7+r9
8.reliability 可靠性 &0s*PG
9.relevance 相关性 xF&6e&nv
10.professional skepticism 职业谨慎 vlvvi()
11.objectivity 客观性 JT}.F!q6E
12. professional competence 专业胜任能力 00"CC
13.Senior/CPA-in-charge 项目经理 ti}f&w
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14.audit engagement letter 业务约定书 3+e4e
15.recurring audit 连续审计 $_wo6/J5+D
16.the client 委托人 f`,-b
17.change CPA 更换注册会计师 Sg_O?.
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18.the existing CPA 现任注册会计师 p:Oz<P
19.the successor CPA 后任注册会计师 '(tj[&aL
20.the preceding CPA前任注册会计师 >[EBpYi
21.issue the audit report 出具审计报告 dbCNhbN(
22.expert 专家 @$oZ|ZkZ
23.the board of directors 董事会 >:A<"wZ
24.knowledge of the entity‘ s business 了解被审计单位情况 oooS s&t
25.assess material misstatement risks评估重大错报风险 6s5yyy=L%~
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 wE?CvL
27.a general knowledge of —— 初步了解―――的情况 s"q=2i
28.a more knowledge of—— 进一步了解的情况 Z/gsCYS3F
29.the prior year‘s working papers 以前年度工作底稿 )y`i@S}J
30.minutes of meeting 会议纪要 yWNOG 2qAP
31.business risks 经营风险 5\xr?`VZ
32.appropriateness 适当性 CG.,/]_
33.accounting estimate 会计估计 UoHd -
34.management representations 管理层声明 _H8*ReFG
35.going concern assumption 持续经营假设 bi.wYp(*6L
36.audit plan 审计计划 07FT)QTE
37.significant audit areas 重点审计领域 <1K7@Tu
38.error 错误 Je 31".
39.fraud舞弊 *,0+RAS vq
40.modified or additional procedures 修改或追加审计程序 ?,>5[Ha^?
41.misappropriation of assets 侵占资产 (vnoP< 0
42.transactions without substance 虚假交易 #~S>K3(
43.unusual pressures 异常压力 _KN:
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44.the suspected noncompliance 涉嫌存在违法行为 [ZD[a6(94
45.materialiy 重要性 L:pUvcAc?
46.exceed the materiality level 超过重要性水平 @y5= J`@=
47.approach the materiality level 接近重要性水平 |
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48.an acceptably low level 可接受水平 D#ZPq,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 sBU_Ft
50.misstatements or omissions 错报或漏报 l~D\;F
51.aggregate 总计 Q ?^4 \_
52.subsequent events 期后事项 #3+~.,X9
53.adjust the financial statements 调整财务报表 x9&p!&*&IT
54.perform additional audit procedures 实施追加的审计程序 ws[/
55.audit risk 审计风险 r8,om^N6
56.detection risk 检查风险 O:I
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57.inappropriate audit opinion 不适当的审计意见 cJ2PI
58.material misstatement 重大的错报 ('JKN"3
59.tolerable misstatement 可容忍错报 Im+7<3Z
60.the acceptable level of detection risk 可接受的检查风险 XhN{S]Wn
61.assessed level of material misstatement risk 重大错报风险的评估水平 7h`^N5H.q
62.simall business 小规模企业 8SZK:VE@
63.accounting system 会计系统 xCq'[9oU
64.test of control 控制测试 1x{kl01m%
65.walk-through test 穿行测试 SO_>c+Dw
66.communication 沟通 K"w%n[u)
67.flow chart 流程图 ~)?|J
68.reperformance of internal control 重新执行 7]Rk+q2:
69.audit evidence 审计证据 ;{gT=,KQ`
70.substantive procedures 实质性程序 >Nh`rkR2[
71.assertions 认定 Wq
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72.esistence 存在 7 >bMzdH
73.occurrence 发生 MMd.0JuaO
74.completeness 完整性 ]-bQNYKX
75.rights and obligations 权利和义务 wDKELQ(yH
76.valuation and allocation 计价和分摊 6.19g'{sB
77.cutoff 截止 uY]0dyI
78.accuracy 准确性 %Kl(>{N
79.classification 分类 e2wvc/gG6
80.inspection 检查 V%51k{
81.supervision of counting 监盘 Y{+3}drJE
82.observation 观察 \0&SI1Yp
83.confirmation 函证 >f@ G>H)+
84.computation 计算 T?rH
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85.analytical procedures 分析程序 yb?|Eww_o
86.vouch 核对 RG}}Oh="v
87.trace 追查 J^:n* C
88.audit sampling 审计抽样 ^{[[Z.&R?
89.error 误差 w
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90.expected error 预期误差 "V}qf3qU
91.population 总体 (f>M &..
92.sampling risk 抽样风险 j^EbO3
93.non- sampling risk 非抽样风险 m~>@BCn;
94.sampling unit 抽样单位 S^j,f'2
95.statistical sampling 统计抽样 n)RM+g
96.tolerable error 可容忍误差 KB[QZ`"%!
97.the risk of under reliance 信赖不足风险 D=&K&6rr
98.the risk of over reliance 信赖过度风险 $$4W}Ug3U
99.the risk of incorrect rejection 误拒风险 ti9}*8
100. the risk of incorrect acceptance 误受风险 {Hk/1KG>
101.working trial balance 试算平衡表 0roCP=;
102.index and cross-referencing 索引和交叉索引 F,pCR7o>
103.cash receipt 现金收入 %\I.DEYH
104.cash disbursement 现金支出 RL
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105.bank statement 银行对账单 a.,_4;'UE1
106.bank reconciliation 银行存款余额调节表 E{>`MNj
107.balance sheet date 资产负债表日 1X&B:_
108.net realizable value 可变现净值 H(> M
109.storeroom 仓库 T|bZ9_?+2
110.sale invoice 销售发票 2C1+_IL
111.price list 价目表 ik\S88|
112.positive confirmation request 积极式询证函 Pfan7fq+
113.negative confirmation request 消极式询证函 XA3s],Rk
114.purchase requisition 请购单 D^$OCj\
115.receiving report 验收报告 oD0EOT/E
116.gross margin 毛利 k?j Fh6%
117.manufacturing overhead 制造费用 rBfg*r`)
118.material requisition 领料单 %h/! Y<%
119.inventory-taking 存货盘点 Funj!x'uE
120.bond certificate 债券 6K 4+0xXv
121.stock certificate 股票 UH20n{_:
122.audit report 审计报告 n(R_#,Hs
123.entity 被审计单位 o](.368+4
124.addressee of the audit report 审计报告的收件人 /b{HG7i\
125.unqualified opinion 无保留意见 M&[b.t*
126.qualified opinion 保留意见 plXG[1;&G
127.disclaimer of opinion 无法表示意见 q%S8\bt
128.adverse opinion 否定意见 9L HuS
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A (1)ABC 作业基础成本计算 ^:z7E1~
A (2)absorbed overhead 已吸收制造费用 V(..8}LlD
A (3)absorption costing 吸收成本计算 N-QCfDao
A (4)account 账户,报表 !n
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A (5)accounting postulate 会计假设 b n-=f
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A (6)accounting series release 会计公告文件 ]o*$h$? s
A (7)accounting valuation 会计计价 hdg<bZk:
A (8)account sale 承销清单 ,`
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A (9)accountability concept 经营责任概念 B.K4!/cF
A (10)accountancy 会计职业 w-FH
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A (11)accountant 会计师 \h#9oPy
A (12)accounting 会计 0N5bPb
A (13)agency cost 代理成本 J]\^QMX
A (14)accounting bases 会计基础 o4~kX
A (15)accounting manual 会计手册 Z4@y?fv7s
A (16)accounting period 会计期间 ^Y 7U1I
A (17)accounting policies 会计方针 -tyaE
A (18)accounting rate of return 会计报酬率 ]M\q0>HoJ
A (19)accounting reference date 会计参照日 e5OVq
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A (20)accounting reference period 会计参照期间 6b#~;
A (21)accrual concept 应计概念 ImHU:iR[J-
A (22)accrual expenses 应计费用 fIkT"
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A (23)acid test ration 速动比率(酸性测试比率) e &Rb
A (24)acquisition 购置 FmI;lVF0j
A (25)acquisition accounting 收购会计 2sun=3qb
A (26)activity based accounting 作业基础成本计算 e=J*Esc@k
A (27)adjusting events 调整事项 Yxqj -
A (28)administrative expenses 行政管理费 aAcKwCGq\
A (29)advice note 发货通知 Z =
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A (30)amortization 摊销 |j#
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A (31)analytical review 分析性检查 "tX7%(
A (32)annual equivalent cost 年度等量成本法 !NA`g7'
A (33)annual report and accounts 年度报告和报表 <<<NXsH
A (34)appraisal cost 检验成本 8A4TAT4,
A (35)appropriation account 盈余分配账户 BS.=
A (36)articles of association 公司章程细则 \(bj(any
A (37)assets 资产 }4KW@L[g
A (38)assets cover 资产保障 9b%j.Q-W
A (39)asset value per share 每股资产价值 ?i%nMlcc
A (40)associated company 联营公司 nx$bM(.
A (41)attainable standard 可达标准 0_HJ.g!
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A (42)attributable profit 可归属利润 Hz? ,#>{
A (43)audit 审计 8]]@S"ZM,\
A (44)audit report 审计报告 6sy,A~e
A (45)auditing standards 审计准则 >~wu3q
A (46)authorized share capital 额定股本 +wA p,Xr
A (47)available hours 可用小时 [yF
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A (48)avoidable costs 可避免成本 r0u J$/!
B (49)back-to-back loan 易币贷款 r\RFDj
B (50)backflush accounting 倒退成本计算 D
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B (51)bad debts 坏帐 )
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B (52)bad debts ratio 坏帐比率 &Ea"hd
B (53)bank charges 银行手续费 y($
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B (54)bank overdraft 银行透支 Gym#b{#":
B (55)bank reconciliation 银行存款调节表 >uW^.e "F
B (56)bank statement 银行对账单 4+I 3+a"
B (57)bankruptcy 破产 Y{j7Q4{
B (58)basis of apportionment 分摊基础 e# <4/FR
B (59)batch 批量 g/B\ObY
B (60)batch costing 分批成本计算 Rdj8*f
B (61)beta factor B(市场)风险因素 AoU_;
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B (62)bill 账单 4UVW#Rw{
B (63)bill of exchange 汇票 C$_G'XI
B (64)bill of landing 提单 jJ<;2e~OW
B (65)bill of materials 用料预计单 !G[f[u4Zg
B (66)bill payable 应付票据 I}_;A<U
B (67)bill receivable 应收票据 ,3k@L\$.x
B (68)bin card 存货记录卡 sX!3_'-
B (69)bonus 红利 X&.:H~xS+
B (70)book-keeping 薄记 <OIUyZS
B (71)Boston classification 波士顿分类 XJ O[[G
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B (72)breakeven chart 保本图 YQx?*
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B (73)breakeven point 保本点 hd8B0eD'
B (74)breaking-down time 复位时间 C$t.C
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B (75)budget 预算 @o60c
B (76)budget center 预算中心 [bsXF#
B (77)budget cost allowance 预算成本折让 re/xs~
B (78)budget manual 预算手册 .Nk}Z9L]k
B (79)budget period 预算期间 ]d^k4 d
B (80)budgetary control 预算控制 \Vz,wy%-
B (81)budgeted capacity 预算生产能力 pbPz$Y
B (82)burden 制造费用 FN>L7
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B (83)business center 经营中心 ^glX1 )
B (84)business entity 营业个体 "A]?M<R
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 w"BIv9N
B (87)by-product 副产品 D(!;V
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C (88)called-up share capital 催缴股本 x
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C (89)capacity 生产能力 u |'8a1
C (90)capacity ratios 生产能力比率 */4tJG1U
C (91)capital 资本 '!AT
C (92)capital assets pricing model资本资产计价模式 <r_3obRC
C (93)capital commitment 承诺资本 Q*Y4m8wY
C (94)capital employed 已运用的资本 J}:&eS
C (95)capital expenditure 资本支出 k{_1r;
C (96)capital expenditureauthorization 资本支出核准 C0gfJ~M)
C (97)capital expenditure control 资本支出控制
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C (98)capital expenditure proposal资本支出申请 g%ZdIKj!
C (99)capital funding planning 资本基金筹集计划 b$dBV}0 L
C (100)capital gain 资本收益 p?}f|mQS)
C (101)capital investment appraisal资本投资评估 #t){ 4J
C (102)capital maintenance 资本保全 Gl.?U;4Z
C (103)capital resource planning 资本资源计划 (v]P<3%
C (104)capital surplus 资本盈余 b By'v/
C (105)capital turnover 资本周转率 P
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C (106)card 记录卡 eU`;L[
C (107)cash 现金 gAj0ukX5
C (108)cash account 现金账户 .#"1bRWpZ
C (109)cash book 现金账薄 -!@H["
C (110)cash cow 金牛产品 @51z-T
C (111)cash flow 现金流量 '^8g9E.4K
C (112)cash discounted 现金贴现 c$.UE
C (113)cash flow budget 现金流量预算 E2h(w_l
C (114)cash flow statement 现金流量表 HJc<Gwm
C (115)cash ledger 现金分类账 +I*k0"gj6
C (116)cash limit 现金限额 DE5d]3B
C (117)CCA 现时成本会计 s;anP0-O
C (118)center 中心 Ad^dF'SN
C (119)changeover time 变更时间 VIb;96$Or
C (120)chartered entity 特许经济个体 B^H4
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C (121)cheque 支票 :sU!PF[<
C (122)cheque register 支票登记薄 cLn; ,u4
C (123)coin analysis 零钱分类 9*BoYFw92*
C (124)classification 分类 jMTRcj];(
C (125)clock card 工时卡 o1
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C (126)code 代码 b*cW<vX}~
C (127)commitment accounting 承诺确认会计 )gr}<}X)B
C (128)common cost 共同成本 KrJ 5"1=
C (129)company limited byguarantee 有限担保责任公司 ThjUiuWe
C (130)company limited shares 股份有限公司 sq6>DuBZz
C (131)competitive position 竞争能力状况 EV:_Kx8f P
C (132)concept 概念 MKV=m8G=
C (133)conglomerate 跨行业企业 q
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C (134)consistency concept 一致性概念 `Q:de~+AM{
C (135)consolidated accounts 合并报表 8FAT(f//.
C (136)consolidation accounting 合并会计 +G<}
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C (137)consortium 财团 &/ \O2Aw8
C (138)contingency plan 应急计划 s[Y)d>~\$=
C (139)contingent liabilities 或有负债 qsD?dHi7
C (140)continuous operation 连续生产 G%xb0%oi]%
C (141)contra 抵消 lq;
C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 d^ 2u}^kG
C (144)contribution 贡献毛益 H0: iYHu
C (145)contribution centre 贡献中心
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C (146)contribution chart 贡献图 OD{5m(JwL
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3yeK@>C
C (148)contribution to salesration 贡献毛益对销售比率 ) ~
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C (149)control 控制 d-9uv|SJ
C (150)control account 控制帐户 KDux$V4
C (151)control limits 控制限度 x eJ9H~^
C (152)controllability concept 可控制概念 H|grbTv,
C (153)controllable cost 可控制成本 co
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C (154)conversion cost 加工成本 |E46vup
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 qlz( W
C (156)corporate appraisal 公司评估 AQE
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C (157)corporate planning 公司计划 z8
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C (158)corporate social reporting 公司社会报告 $Sp*)A]E`
C (159)corporation 股份公司 yTzY?
C (160)cost 成本 %M|Z}2qv
C (161)cost account 成本帐户 5x:Ift
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C (162)cost accounting 成本会计 *jYHd#UZx4
C (163)cost accounting manual 成本手册 Dm7Y#)%8
C (164)cost accounts calendar 成本报表的日历时间 Ah6wU|_-g
C (165)cost adjustment 成本调整 O<}ep)mr
C (166)cost allocation 成本分配 17J} uXA
C (167)cost apportionment 成本分摊 ~5lKL5w
C (168)cost attribution 成本归属 Yh}zt
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C (169)cost audit 成本审计 !F=|*j
C (170)cost behaviour 成本性态 ;k9
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C (171)cost benefit analysis 成本效益分析 h$E\2lsE
C (172)cost center 成本中心 kWzuz#
C (173)cost driver 成本动因