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注会《审计》英语常用词汇 Kq!E<|yM
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1.audit 审计 W+k`^A|@
2.attestation 鉴证 {!
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3.credibility 可信赖程度 :M" NB+T
4.audit of financial statements 财务报表审计 Y"qKe,
5.agreed-upon procedures 执行商定程序 B.w ihJVDg
6.high levels of assurance 高水平保证
E~oQ%X~
7.compilation 编制 86Q\G.h7
8.reliability 可靠性 }G^Bc4@b
9.relevance 相关性 Y4*ezt:;Q
10.professional skepticism 职业谨慎 VB6EM|bphl
11.objectivity 客观性 klHOAb1
12. professional competence 专业胜任能力 &_X6m0z
13.Senior/CPA-in-charge 项目经理 hKq <e%oVH
14.audit engagement letter 业务约定书 weQC9e~d{-
15.recurring audit 连续审计 ECHl9;
+
16.the client 委托人 K07SbL7g!p
17.change CPA 更换注册会计师 9L3
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18.the existing CPA 现任注册会计师 !(\OT
19.the successor CPA 后任注册会计师 +$i-"^
20.the preceding CPA前任注册会计师 (ov=D7>t0
21.issue the audit report 出具审计报告 {2kw*^,l
22.expert 专家 \m @8$MK
23.the board of directors 董事会 s8w7/*<d
24.knowledge of the entity‘ s business 了解被审计单位情况 ca>6r`
25.assess material misstatement risks评估重大错报风险 ~d oOt
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 Jp)>Wd
27.a general knowledge of —— 初步了解―――的情况 =XWew*
28.a more knowledge of—— 进一步了解的情况 |~mq+:44+
29.the prior year‘s working papers 以前年度工作底稿 9/Q_Jv-Q
30.minutes of meeting 会议纪要 S0.
31.business risks 经营风险 M$O}roOa
32.appropriateness 适当性 aYQ!`mS::M
33.accounting estimate 会计估计 I!bzvPJ]xc
34.management representations 管理层声明 cVv>"oF;~*
35.going concern assumption 持续经营假设 [
bv>(a_,
36.audit plan 审计计划 ,aI 6P-
37.significant audit areas 重点审计领域 j^A0[:2
38.error 错误 TbyQ'MbUv
39.fraud舞弊 :nki6Rkowt
40.modified or additional procedures 修改或追加审计程序 12)~PIaF
41.misappropriation of assets 侵占资产 b~\gV_Z
42.transactions without substance 虚假交易 v8!
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43.unusual pressures 异常压力 <d$kGCz
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 3\eb:-B:@
46.exceed the materiality level 超过重要性水平 M ,.++W\
47.approach the materiality level 接近重要性水平 ]/;0
48.an acceptably low level 可接受水平 |6LC>'
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 Qxj &IX
50.misstatements or omissions 错报或漏报 EgIFi{q=0
51.aggregate 总计 k,0RpE
52.subsequent events 期后事项 .E:QZH' M
53.adjust the financial statements 调整财务报表
= !D<1<
54.perform additional audit procedures 实施追加的审计程序 [.tqgU
55.audit risk 审计风险 Ikiv+Fq(
56.detection risk 检查风险 s+?r4t3H!
57.inappropriate audit opinion 不适当的审计意见 e"en
ma\_
58.material misstatement 重大的错报 CFD& -tED&
59.tolerable misstatement 可容忍错报 |YjuaXd7N
60.the acceptable level of detection risk 可接受的检查风险 061@N=p8
61.assessed level of material misstatement risk 重大错报风险的评估水平 *,1^{mb
62.simall business 小规模企业 PQAN ,d
63.accounting system 会计系统 {xr!H-9ZAA
64.test of control 控制测试 l= 5kd.{
65.walk-through test 穿行测试 i}Ea>bi{N
66.communication 沟通 SZJ~ktXC-V
67.flow chart 流程图 cw#p!mOi~
68.reperformance of internal control 重新执行 c0ET]
69.audit evidence 审计证据 YBQO]3f
70.substantive procedures 实质性程序 7SYU^GD
71.assertions 认定 N3E Qq~lX
72.esistence 存在 ehj&A+Ip
73.occurrence 发生 pLMki=.Ld
74.completeness 完整性 " ^~f.N
75.rights and obligations 权利和义务 30]?
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76.valuation and allocation 计价和分摊 u#XNl":x
77.cutoff 截止 'LIJpk3J
78.accuracy 准确性 h
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79.classification 分类 j eMh
80.inspection 检查 WQ4:='
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81.supervision of counting 监盘 ~]?Q'ER
82.observation 观察 w#k'RuOw5
83.confirmation 函证 :av6*&+
84.computation 计算 )ARfI)<1b
85.analytical procedures 分析程序 bnLvJ]i
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86.vouch 核对 S*rgYe!E
87.trace 追查 dix\hqZ
88.audit sampling 审计抽样 zllY$V&<!
89.error 误差 ~=(?Z2UDA_
90.expected error 预期误差 I"*g-ji0
91.population 总体 cl{x5>.'#
92.sampling risk 抽样风险 2J rr;"r
93.non- sampling risk 非抽样风险 _m0HgLS~
94.sampling unit 抽样单位 yJ8WYQQMG
95.statistical sampling 统计抽样 ]hTYh
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96.tolerable error 可容忍误差 @P+k7"f
97.the risk of under reliance 信赖不足风险 9ET2uDZpL
98.the risk of over reliance 信赖过度风险 ?sDm~]Z
99.the risk of incorrect rejection 误拒风险 -wlob`3
100. the risk of incorrect acceptance 误受风险 HH+NNSRO
101.working trial balance 试算平衡表 AS`0.RC-
102.index and cross-referencing 索引和交叉索引 `7}6
103.cash receipt 现金收入 3(%hHM7DM
104.cash disbursement 现金支出 sxJKu
105.bank statement 银行对账单 \\
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106.bank reconciliation 银行存款余额调节表 ?qYw9XQYL
107.balance sheet date 资产负债表日 3WS`,}
108.net realizable value 可变现净值 ymXR#E
109.storeroom 仓库 |332G64K
110.sale invoice 销售发票 $bh2zKB)
111.price list 价目表 gt6*x=RCrQ
112.positive confirmation request 积极式询证函 z~+_sTu
113.negative confirmation request 消极式询证函 UZMo(rG.]{
114.purchase requisition 请购单 N:[m,U9a
115.receiving report 验收报告 pmB}a7
116.gross margin 毛利 //`heFuc]>
117.manufacturing overhead 制造费用 0}hN/2}&
118.material requisition 领料单 u].=b$wHHM
119.inventory-taking 存货盘点 ?mS798=f
120.bond certificate 债券 7J./SBhB
121.stock certificate 股票 016l$K4
122.audit report 审计报告 ,%mTKOs
123.entity 被审计单位 L 7_Mg{
124.addressee of the audit report 审计报告的收件人 6G7B&"&
125.unqualified opinion 无保留意见 A,e/y
126.qualified opinion 保留意见 O\pqZ`E=s
127.disclaimer of opinion 无法表示意见 (qlIQC
128.adverse opinion 否定意见 b|n%l5
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A (1)ABC 作业基础成本计算 I>bLgt]u3
A (2)absorbed overhead 已吸收制造费用 tc\LK_@$/F
A (3)absorption costing 吸收成本计算 "2+>!G RQ
A (4)account 账户,报表 V\
%;S
A (5)accounting postulate 会计假设 Mkko1T=6
A (6)accounting series release 会计公告文件 inZMq(_@$
A (7)accounting valuation 会计计价 )QaI{ z
A (8)account sale 承销清单 _)p@;vGV
A (9)accountability concept 经营责任概念 3X*;.'#Z
A (10)accountancy 会计职业 D; H</5#Q
A (11)accountant 会计师 [nn/a?Z4S
A (12)accounting 会计 AvRZf-Geg
A (13)agency cost 代理成本 :aLShxKA
A (14)accounting bases 会计基础 A
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A (15)accounting manual 会计手册 7xB#) o53
A (16)accounting period 会计期间 JM -Tp!C>
A (17)accounting policies 会计方针 HnU
M:-6
A (18)accounting rate of return 会计报酬率 kf_s.Dedw
A (19)accounting reference date 会计参照日 HI#}M|4n
A (20)accounting reference period 会计参照期间 "w=p@/C
A (21)accrual concept 应计概念 ;5ugnVXu
A (22)accrual expenses 应计费用 5&v'
aiWK
A (23)acid test ration 速动比率(酸性测试比率) )NRY9\H
A (24)acquisition 购置 ?+D_*'65D
A (25)acquisition accounting 收购会计 $@Zb]gavt?
A (26)activity based accounting 作业基础成本计算 `hM`bcS
A (27)adjusting events 调整事项 Lg|j0-"N
A (28)administrative expenses 行政管理费 MA.1t
A (29)advice note 发货通知
9~ajEs
A (30)amortization 摊销 MG[?C2KA/
A (31)analytical review 分析性检查 6.~HbN
A (32)annual equivalent cost 年度等量成本法 UB&ofO
A (33)annual report and accounts 年度报告和报表 .
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A (34)appraisal cost 检验成本 /],:sS7
A (35)appropriation account 盈余分配账户 !w]!\H
A (36)articles of association 公司章程细则 Otj=vGr0
A (37)assets 资产 {a `kPfP
A (38)assets cover 资产保障 t<$9!"
A (39)asset value per share 每股资产价值 .Di+G-#aEs
A (40)associated company 联营公司 {3yzC
A (41)attainable standard 可达标准 <d#9d.<
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A (42)attributable profit 可归属利润 y^Oj4Y:
A (43)audit 审计 '|':W6m,
A (44)audit report 审计报告 )AXTi4MNp
A (45)auditing standards 审计准则 /8q7pwV
A (46)authorized share capital 额定股本 7n,nODbJ
A (47)available hours 可用小时 -9} ]J\
A (48)avoidable costs 可避免成本 ^>h
9<
B (49)back-to-back loan 易币贷款 GuQ3$B3j
B (50)backflush accounting 倒退成本计算 37?%xQ!
B (51)bad debts 坏帐 }EE
B (52)bad debts ratio 坏帐比率 9Vxsv*OR,
B (53)bank charges 银行手续费 xVuGeanCv
B (54)bank overdraft 银行透支 u Y V=
B (55)bank reconciliation 银行存款调节表 q-/A_5>!;f
B (56)bank statement 银行对账单 +z+25qWi
B (57)bankruptcy 破产 D`3}j
B (58)basis of apportionment 分摊基础 x@m"[u
B (59)batch 批量
93kSBF#
B (60)batch costing 分批成本计算 ;.V5:,&
B (61)beta factor B(市场)风险因素 %N|7<n<S
B (62)bill 账单 SY`NZJK
B (63)bill of exchange 汇票 _Z#yI/5r
B (64)bill of landing 提单 E+dr\Xhv
B (65)bill of materials 用料预计单 zc'!a"
B (66)bill payable 应付票据 *oY59Yf
B (67)bill receivable 应收票据 2[[pd&MJZ
B (68)bin card 存货记录卡 Z7JI4"
B (69)bonus 红利 f6PXcV
B (70)book-keeping 薄记 q!7z4Cn
B (71)Boston classification 波士顿分类 _I<eJ\
B (72)breakeven chart 保本图 $d:/cN
8E
B (73)breakeven point 保本点 ]d9;YVAU
B (74)breaking-down time 复位时间 JiDX|Q<c
B (75)budget 预算 p !AQ
B (76)budget center 预算中心 |08 tQ
B (77)budget cost allowance 预算成本折让 AQ32rJT8c`
B (78)budget manual 预算手册 Axk
p
B (79)budget period 预算期间 {b<p~3%+Hc
B (80)budgetary control 预算控制 HO41)m+&
B (81)budgeted capacity 预算生产能力 ~ I]kY%
B (82)burden 制造费用 .Ig`v
B (83)business center 经营中心 YMIDV-
B (84)business entity 营业个体 F04`MY"
B (85)business unit 经营单位 ) Y\} ,O
B (86)buy-out management 管理性购买产权 .P# c/SQp
B (87)by-product 副产品 K~+y<z E
C (88)called-up share capital 催缴股本 ?WG9}R[qE/
C (89)capacity 生产能力 }z,4IHNn
C (90)capacity ratios 生产能力比率 |m"2B]"@
C (91)capital 资本 =NSLx 2:T
C (92)capital assets pricing model资本资产计价模式 tJUMLn?
C (93)capital commitment 承诺资本 @_FL,AC&m
C (94)capital employed 已运用的资本 A_{QY&%m
C (95)capital expenditure 资本支出 U2ecvq[T
C (96)capital expenditureauthorization 资本支出核准 uCNQ.Nbf C
C (97)capital expenditure control 资本支出控制 CmJI"
C (98)capital expenditure proposal资本支出申请 %HL@O]ftS
C (99)capital funding planning 资本基金筹集计划 LdU, 32
C (100)capital gain 资本收益 ti`z:8n7
C (101)capital investment appraisal资本投资评估 ~fAdOh
C (102)capital maintenance 资本保全 bNFX+GA/
C (103)capital resource planning 资本资源计划 ?)",}XL6
C (104)capital surplus 资本盈余 Vd)iv\a
C (105)capital turnover 资本周转率 S@Yb)">ZQ
C (106)card 记录卡 {tu* ="d=
C (107)cash 现金 w]"Y1J(i
C (108)cash account 现金账户 $$A{|4,aI
C (109)cash book 现金账薄 z/F(z*'v
C (110)cash cow 金牛产品 zIH[
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C (111)cash flow 现金流量 y:iE'SRRK6
C (112)cash discounted 现金贴现 b-M[la}1"
C (113)cash flow budget 现金流量预算 kR-N9|>i
C (114)cash flow statement 现金流量表 n1y#gC
C (115)cash ledger 现金分类账 za<Ja=f9X
C (116)cash limit 现金限额 2~2
C (117)CCA 现时成本会计 UB .FX
C (118)center 中心 |; $fy-
C (119)changeover time 变更时间 +;Q&
C (120)chartered entity 特许经济个体 ^(N+s?
C (121)cheque 支票 >P>.j+o/
C (122)cheque register 支票登记薄 mmwwz
C (123)coin analysis 零钱分类 BtBy.bR
C (124)classification 分类 k#JFDw\
C (125)clock card 工时卡 AjAmV
hq
C (126)code 代码 q_OIzZ@
C (127)commitment accounting 承诺确认会计 WT'P[RU2
C (128)common cost 共同成本 ,BW^j.7
C (129)company limited byguarantee 有限担保责任公司 %
ghQ#dZ]&
C (130)company limited shares 股份有限公司 , *e^,|#
C (131)competitive position 竞争能力状况 D4Uz@2_
C (132)concept 概念 9 ?MOeOV8
C (133)conglomerate 跨行业企业 _AI2\e
C (134)consistency concept 一致性概念 vFL3eu#
C (135)consolidated accounts 合并报表 mrqCW]#u
C (136)consolidation accounting 合并会计 6xk"bI
p
C (137)consortium 财团 un W{ZfEC
C (138)contingency plan 应急计划 +3si=x\=/
C (139)contingent liabilities 或有负债 "LaNXZ9
C (140)continuous operation 连续生产 ~<Gs<c}z
C (141)contra 抵消 KbMgatI/
C (142)contract cost 合同成本 0AJ6g@t[
C (143)contract costing 合同成本计算 u\^<V)
C (144)contribution 贡献毛益 m ~fqZK
C (145)contribution centre 贡献中心 7g
C (146)contribution chart 贡献图 u5
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 `r_qvrC
C (148)contribution to salesration 贡献毛益对销售比率 T"kaOy
C (149)control 控制 b1nw,(hLY
C (150)control account 控制帐户 lH:TE=|4
C (151)control limits 控制限度 zi-zg Lx
C (152)controllability concept 可控制概念 F8_pwJUpf-
C (153)controllable cost 可控制成本 $d,30hK
C (154)conversion cost 加工成本 |A'8 'z&q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 HQt=.#GW
C (156)corporate appraisal 公司评估 e>nRJH8pK
C (157)corporate planning 公司计划 9@QP?=\Y
C (158)corporate social reporting 公司社会报告 w,eYrxR|N
C (159)corporation 股份公司 >9+@oGe(E
C (160)cost 成本 2?QIK3"v
C (161)cost account 成本帐户 :/~`"`#1
C (162)cost accounting 成本会计 *r:8=^C7S
C (163)cost accounting manual 成本手册 4%\L8:
C (164)cost accounts calendar 成本报表的日历时间 1'c!9
C (165)cost adjustment 成本调整 T6
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C (166)cost allocation 成本分配 zclt2?
C (167)cost apportionment 成本分摊 `9a%}PVQ-
C (168)cost attribution 成本归属 P8DJv-f`
C (169)cost audit 成本审计 YOGwQ
C (170)cost behaviour 成本性态 (mt,:hX
C (171)cost benefit analysis 成本效益分析 iP|h] ;a+@
C (172)cost center 成本中心 $o/?R]h
C (173)cost driver 成本动因