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注会《审计》英语常用词汇 O7xBMq
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1.audit 审计 y*j8OA.S
2.attestation 鉴证 (*G'~gSX
3.credibility 可信赖程度 {%8=qJ3@
4.audit of financial statements 财务报表审计 -hKtd3WbT
5.agreed-upon procedures 执行商定程序 70E@h=oQ
6.high levels of assurance 高水平保证 J
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7.compilation 编制 oI9-jW
8.reliability 可靠性 &\Yd)#B/
9.relevance 相关性 eQsoZQA1
10.professional skepticism 职业谨慎 ZowPga
11.objectivity 客观性 O;RNmiVoq
12. professional competence 专业胜任能力 hJGWa%`
13.Senior/CPA-in-charge 项目经理 KDYyLkI dr
14.audit engagement letter 业务约定书 6'JP%~QlS
15.recurring audit 连续审计 $F~hL?"?
16.the client 委托人 0zqTX< A
17.change CPA 更换注册会计师 qR8 BS4q_p
18.the existing CPA 现任注册会计师 7.(v
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19.the successor CPA 后任注册会计师 fZt3cE\
20.the preceding CPA前任注册会计师 ~f[91m!+
21.issue the audit report 出具审计报告 hP=z<&zb/
22.expert 专家 ?]2OT5@&s
23.the board of directors 董事会 EhHW`
24.knowledge of the entity‘ s business 了解被审计单位情况 ;/ao3Q
25.assess material misstatement risks评估重大错报风险 ,E8~^\HV
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ppPzI,
27.a general knowledge of —— 初步了解―――的情况 \:-N<[
28.a more knowledge of—— 进一步了解的情况 J9`[Qy\
29.the prior year‘s working papers 以前年度工作底稿 -u%'u~s
30.minutes of meeting 会议纪要 x^JjoI2vf
31.business risks 经营风险 ii]'XBSVd
32.appropriateness 适当性 -I{J]L$S#
33.accounting estimate 会计估计 O:(%m
34.management representations 管理层声明 !d=Q@oy5
35.going concern assumption 持续经营假设 \ /6m
36.audit plan 审计计划 XrQS?D`
37.significant audit areas 重点审计领域 P%xz"l i
38.error 错误 s`"ALn8m
39.fraud舞弊 |cq%eN
40.modified or additional procedures 修改或追加审计程序 1@A*Jj[R%
41.misappropriation of assets 侵占资产 ~*uxKEH
42.transactions without substance 虚假交易 m#(ve1E
43.unusual pressures 异常压力 7`6JK
44.the suspected noncompliance 涉嫌存在违法行为 U-3uT&m*9.
45.materialiy 重要性 M)!:o/!c S
46.exceed the materiality level 超过重要性水平 /yj-^u\R
47.approach the materiality level 接近重要性水平 &-6D'@
48.an acceptably low level 可接受水平
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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 Eb=;D1)y]
50.misstatements or omissions 错报或漏报 <jRs/?1R
51.aggregate 总计 9@|X~z5E
52.subsequent events 期后事项 9=Rj9%
53.adjust the financial statements 调整财务报表 bNO/CD4
54.perform additional audit procedures 实施追加的审计程序 AAt<{
55.audit risk 审计风险 vH^^QI:em
56.detection risk 检查风险 7<VfE`Q3
57.inappropriate audit opinion 不适当的审计意见 WS)u{
or
58.material misstatement 重大的错报 to*<W,I
59.tolerable misstatement 可容忍错报 q7%eLJ
60.the acceptable level of detection risk 可接受的检查风险 ';?b99
61.assessed level of material misstatement risk 重大错报风险的评估水平 u3H2\<
62.simall business 小规模企业 A4W61f
63.accounting system 会计系统 {bvm83{T
64.test of control 控制测试 JSQ*8wDcl
65.walk-through test 穿行测试 U-EX)S^T[{
66.communication 沟通 D;Jb'Be
67.flow chart 流程图 g1`/xJz|
68.reperformance of internal control 重新执行 g$*VA} s
69.audit evidence 审计证据 nNff~u
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70.substantive procedures 实质性程序 E0*'AZi&
71.assertions 认定 `N"fs
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72.esistence 存在 `-N&cc
73.occurrence 发生 {G%!M+n<
74.completeness 完整性 cnOk
75.rights and obligations 权利和义务 mckrR$>
76.valuation and allocation 计价和分摊 VNbq]L(g
77.cutoff 截止 RKP->@Gs
78.accuracy 准确性 %.R_[.W
79.classification 分类 ~4iIG}Y<
80.inspection 检查 0|:Ic,
81.supervision of counting 监盘 9{bzxM
82.observation 观察 :/IcFU~)M
83.confirmation 函证 Q( KLx )
84.computation 计算 N+PW,a
85.analytical procedures 分析程序 1W5\
86.vouch 核对 pTK|u!fs
87.trace 追查 -
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88.audit sampling 审计抽样 D4r5wc
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89.error 误差 ?s5zTT0U>$
90.expected error 预期误差 5Ffz^;i
91.population 总体 tH"SOGfSt
92.sampling risk 抽样风险 v=|BqG`
93.non- sampling risk 非抽样风险 TUEEwDK-
94.sampling unit 抽样单位 <8At= U
95.statistical sampling 统计抽样 sHrpBm&O4
96.tolerable error 可容忍误差 aM9St
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97.the risk of under reliance 信赖不足风险 E `)p,{T
98.the risk of over reliance 信赖过度风险 szwXr
99.the risk of incorrect rejection 误拒风险 DwZt.*
100. the risk of incorrect acceptance 误受风险 WU1o4&OF
101.working trial balance 试算平衡表 v[6 BESu
102.index and cross-referencing 索引和交叉索引 .so{ RI
103.cash receipt 现金收入 O`dob&C
104.cash disbursement 现金支出 WL}6YSC
105.bank statement 银行对账单 tGd<{nF% 2
106.bank reconciliation 银行存款余额调节表 |7/B20
107.balance sheet date 资产负债表日 2`vCQV
108.net realizable value 可变现净值 l#o43xr
109.storeroom 仓库 UUY-E
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110.sale invoice 销售发票 <E
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111.price list 价目表 EBM\p+x&
112.positive confirmation request 积极式询证函 )
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113.negative confirmation request 消极式询证函 lrh6lt)
114.purchase requisition 请购单 3_T'TzQu
115.receiving report 验收报告 C)z[Blt
116.gross margin 毛利 %i%Xi+{3
117.manufacturing overhead 制造费用 .tN)H1.:B
118.material requisition 领料单 RQ{w`>K
119.inventory-taking 存货盘点 BPrA*u}T
120.bond certificate 债券 GKY:"q&h
121.stock certificate 股票 n/8Kb.Vf
122.audit report 审计报告 ".xai.trr
123.entity 被审计单位 dtM@iDljj
124.addressee of the audit report 审计报告的收件人 vtmO
125.unqualified opinion 无保留意见 5.[{PJ]bq
126.qualified opinion 保留意见 pLzsL>6h
127.disclaimer of opinion 无法表示意见 !Y]}&pUP
128.adverse opinion 否定意见 <\^X,,WtO
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A (1)ABC 作业基础成本计算 TKLy38
A (2)absorbed overhead 已吸收制造费用 7^iF,N
A (3)absorption costing 吸收成本计算 0uU%jN$
A (4)account 账户,报表 /"CKVQ
A (5)accounting postulate 会计假设 B@zJ\Ir[
A (6)accounting series release 会计公告文件 pN0c'COy^
A (7)accounting valuation 会计计价 &"tce6&
A (8)account sale 承销清单 r$v?[x>+K
A (9)accountability concept 经营责任概念 Lf 0Hz")
A (10)accountancy 会计职业 rpEFyHorJ
A (11)accountant 会计师 DJQ]NY|
A (12)accounting 会计 j5'Jp}
A (13)agency cost 代理成本 Xq>e]#gR
A (14)accounting bases 会计基础 iY|YEi8
A (15)accounting manual 会计手册 E;4Ns
A (16)accounting period 会计期间
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A (17)accounting policies 会计方针 k) v[/#I
A (18)accounting rate of return 会计报酬率 {yb\p9q{Yo
A (19)accounting reference date 会计参照日 NNl/'ge<\
A (20)accounting reference period 会计参照期间 7-o=E=
A (21)accrual concept 应计概念 0dcXgP
A (22)accrual expenses 应计费用 km c9P&
A (23)acid test ration 速动比率(酸性测试比率) o~-X7)]
A (24)acquisition 购置 5&X
A (25)acquisition accounting 收购会计 _kY5
6
A (26)activity based accounting 作业基础成本计算 ^CK)q2K>[
A (27)adjusting events 调整事项 +cV!=gDT
A (28)administrative expenses 行政管理费 %UQ?k:aWp|
A (29)advice note 发货通知 |~HlNUPR
A (30)amortization 摊销 2 !;4mij,
A (31)analytical review 分析性检查 4|$D.`Wu
A (32)annual equivalent cost 年度等量成本法 :):Y6)giBD
A (33)annual report and accounts 年度报告和报表 Eq8OAuN
A (34)appraisal cost 检验成本 34oLl#q*
A (35)appropriation account 盈余分配账户 ZM#WdP
A (36)articles of association 公司章程细则 r0X2cc
A (37)assets 资产 xapkhIW2\
A (38)assets cover 资产保障 9iF e^^<ss
A (39)asset value per share 每股资产价值 CD&m4^X5D
A (40)associated company 联营公司 lTB!yF.r|
A (41)attainable standard 可达标准 }
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A (42)attributable profit 可归属利润 uWWv`bI>x
A (43)audit 审计 b}4/4Z.
A (44)audit report 审计报告 4w
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A (45)auditing standards 审计准则 Q
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A (46)authorized share capital 额定股本 }-L@AC/\#
A (47)available hours 可用小时 e
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A (48)avoidable costs 可避免成本 7P`1)juA9
B (49)back-to-back loan 易币贷款 >o} ati
B (50)backflush accounting 倒退成本计算 `e9uSF:9C
B (51)bad debts 坏帐 5HbTgNI
B (52)bad debts ratio 坏帐比率 ,\M_q">npc
B (53)bank charges 银行手续费 5qr!OEF2
B (54)bank overdraft 银行透支 [;=ky<K0E
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 84!4Vz^
B (57)bankruptcy 破产 Q#Y3%WF
B (58)basis of apportionment 分摊基础 ->hxHr`!%a
B (59)batch 批量 .zAafi0
B (60)batch costing 分批成本计算 -{*V)
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B (61)beta factor B(市场)风险因素 ]-'9|N*}l
B (62)bill 账单 >slN:dr0:
B (63)bill of exchange 汇票 BP[U`
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B (64)bill of landing 提单 +zdkdS,2<
B (65)bill of materials 用料预计单 B<XPu=|
B (66)bill payable 应付票据 3rY /6{
B (67)bill receivable 应收票据 2A%T!9J3
B (68)bin card 存货记录卡 5 WppV3;
B (69)bonus 红利 ]R{"=H'
B (70)book-keeping 薄记 Rdg0WT*;j
B (71)Boston classification 波士顿分类 H ZLOn
B (72)breakeven chart 保本图 D&r8V;G[[
B (73)breakeven point 保本点 ~|9LWp_
B (74)breaking-down time 复位时间 zsXH{atY
B (75)budget 预算 YhT1P fl
B (76)budget center 预算中心 t4k'9Y:
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B (77)budget cost allowance 预算成本折让 W{+0iAYnp
B (78)budget manual 预算手册 L||yQH7n
B (79)budget period 预算期间 |<|,RI?
B (80)budgetary control 预算控制 'TrrOq4
B (81)budgeted capacity 预算生产能力 wDhcHB
B (82)burden 制造费用 D:ugP,
B (83)business center 经营中心 ,:(leWeA9
B (84)business entity 营业个体 dO4#BDn"=
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 5SL>q`t.bd
B (87)by-product 副产品 I*t)x,~3
C (88)called-up share capital 催缴股本 ^Ai_/! "
C (89)capacity 生产能力
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C (90)capacity ratios 生产能力比率 O|&TL9:
C (91)capital 资本 9BD|uU;0
C (92)capital assets pricing model资本资产计价模式 *6D%mrK
C (93)capital commitment 承诺资本 i>Bi&azx
C (94)capital employed 已运用的资本 /e sk
C (95)capital expenditure 资本支出 J8v:a`bX&
C (96)capital expenditureauthorization 资本支出核准 ;v+uv f
C (97)capital expenditure control 资本支出控制 6+;2B<II
C (98)capital expenditure proposal资本支出申请 0^&R7Rv c
C (99)capital funding planning 资本基金筹集计划 TJ[jZuT:
C (100)capital gain 资本收益 Mto~ /
C (101)capital investment appraisal资本投资评估 '+I
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C (102)capital maintenance 资本保全 3d'ikkXK
C (103)capital resource planning 资本资源计划 b#;N!V
X
C (104)capital surplus 资本盈余 DYKV54\ue
C (105)capital turnover 资本周转率 wt.{Fqm
C (106)card 记录卡 uP=_-ZUW
C (107)cash 现金 9;Pu9s[q2
C (108)cash account 现金账户 HjK<)q8b
C (109)cash book 现金账薄 ar
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C (110)cash cow 金牛产品 lcT+$4zk.
C (111)cash flow 现金流量 ROt0<^<
C (112)cash discounted 现金贴现 tbzvO<~
C (113)cash flow budget 现金流量预算 :IT U0%;!+
C (114)cash flow statement 现金流量表 u1|P'>;lF
C (115)cash ledger 现金分类账 fAM4Q
C (116)cash limit 现金限额 0HJqsSZ$mW
C (117)CCA 现时成本会计 r{!"%03H_
C (118)center 中心 _IKP{WNB
C (119)changeover time 变更时间 7YXXkdgbd
C (120)chartered entity 特许经济个体 fpK0MS]=b
C (121)cheque 支票 )Kk(P/s
C (122)cheque register 支票登记薄 FX|lhwmc(
C (123)coin analysis 零钱分类 h
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C (124)classification 分类 H=o-ScA
C (125)clock card 工时卡 %QsSR'`
C (126)code 代码 E2h;hr;W
C (127)commitment accounting 承诺确认会计 X|damI%
C (128)common cost 共同成本 N]s7/s
C (129)company limited byguarantee 有限担保责任公司 E#{WU}
C (130)company limited shares 股份有限公司 v_ nBh,2
C (131)competitive position 竞争能力状况 ^Q)gsJY|I
C (132)concept 概念 ;vv!qBl|@
C (133)conglomerate 跨行业企业 ]k`Fl,"
C (134)consistency concept 一致性概念 6KCCbg/
C (135)consolidated accounts 合并报表 Fy_<Ui
C (136)consolidation accounting 合并会计 f0mH|tI`
C (137)consortium 财团 kk/+Vx~
C (138)contingency plan 应急计划 \;B$hT7z*
C (139)contingent liabilities 或有负债 q:-]d0B+
C (140)continuous operation 连续生产 emkMR{MY
C (141)contra 抵消 W]!@Zlal
C (142)contract cost 合同成本 zA'gb'MmW
C (143)contract costing 合同成本计算 CVGOX z
C (144)contribution 贡献毛益 S1az3VJI\
C (145)contribution centre 贡献中心 o3i,B),K
C (146)contribution chart 贡献图 csFJ
5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 kHJDX;
C (148)contribution to salesration 贡献毛益对销售比率 / 8WpX
C (149)control 控制 j""y2c1
C (150)control account 控制帐户 LG Y!j_bD
C (151)control limits 控制限度 A1|7(
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C (152)controllability concept 可控制概念 l)i&ATvCE
C (153)controllable cost 可控制成本 I_zk'
C (154)conversion cost 加工成本 Vyq#p9Q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 p'Y&Z?8
C (156)corporate appraisal 公司评估 Ukh$`q}
C (157)corporate planning 公司计划 Wlr&g
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C (158)corporate social reporting 公司社会报告 BS-:dyBw
C (159)corporation 股份公司 u>t|X}JH
C (160)cost 成本 ^
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C (161)cost account 成本帐户 ~E<PtDab
C (162)cost accounting 成本会计 (?!(0Ywbg
C (163)cost accounting manual 成本手册 `bZ2x@
C (164)cost accounts calendar 成本报表的日历时间 #7-kL7 MK]
C (165)cost adjustment 成本调整 yUD_w
C (166)cost allocation 成本分配 C>Omng1>^
C (167)cost apportionment 成本分摊 *;OJ~zT
C (168)cost attribution 成本归属 9zoT6QP4
C (169)cost audit 成本审计 DnG/ n
C (170)cost behaviour 成本性态 B@"SOX
C (171)cost benefit analysis 成本效益分析 KJ0xp hf
C (172)cost center 成本中心 TbKP8zw{
C (173)cost driver 成本动因