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注会《审计》英语常用词汇 m/=nz.
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1.audit 审计 ZNQx;51
2.attestation 鉴证 B>53+GyMV
3.credibility 可信赖程度 ;{ifLI
0#
4.audit of financial statements 财务报表审计 y :;.r:
5.agreed-upon procedures 执行商定程序 /lBK )(
6.high levels of assurance 高水平保证 mku@n;Hl_
7.compilation 编制 xKUL}>8
8.reliability 可靠性 ;U* /\+*h
9.relevance 相关性 igxO:]?
10.professional skepticism 职业谨慎 *Al@|5
11.objectivity 客观性 &,&+p0CSI!
12. professional competence 专业胜任能力 T9nb ~P[
13.Senior/CPA-in-charge 项目经理 nTy]sPn
14.audit engagement letter 业务约定书 r:H]`Uo'r
15.recurring audit 连续审计 &QHJ%c
16.the client 委托人 ,2FK$:M\
17.change CPA 更换注册会计师 [H h-F#|R
18.the existing CPA 现任注册会计师 0kE[=#'.'
19.the successor CPA 后任注册会计师 FLi'}C
20.the preceding CPA前任注册会计师 )WqolB
21.issue the audit report 出具审计报告 W==~9
22.expert 专家 Kip&YB%rk
23.the board of directors 董事会 f'*-<sSr
24.knowledge of the entity‘ s business 了解被审计单位情况 QOWGQl%!
25.assess material misstatement risks评估重大错报风险 &6sF wK
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 g|~px$<iY
27.a general knowledge of —— 初步了解―――的情况 vIV|y>;g
28.a more knowledge of—— 进一步了解的情况 \L Q+
n+
29.the prior year‘s working papers 以前年度工作底稿 p<fCGU
30.minutes of meeting 会议纪要 4XpWDfa.}
31.business risks 经营风险 c1f"z1Z
32.appropriateness 适当性 ;(i6 X)
33.accounting estimate 会计估计 H>TO8;5(
34.management representations 管理层声明 #mQ@4k9i
35.going concern assumption 持续经营假设 '
_c/CNs
36.audit plan 审计计划 ]\pi!oa
37.significant audit areas 重点审计领域 Q#eMwM#~
38.error 错误 SQN?[v
39.fraud舞弊 q`<vY'&1
40.modified or additional procedures 修改或追加审计程序 & zDuh[j}
41.misappropriation of assets 侵占资产 y7HFmGM
42.transactions without substance 虚假交易 !ho^:}m
43.unusual pressures 异常压力 ] ?DU8
44.the suspected noncompliance 涉嫌存在违法行为 a4*v'Xc5
45.materialiy 重要性 &S >{9y%
46.exceed the materiality level 超过重要性水平 pD{OB
47.approach the materiality level 接近重要性水平 \|HtE(uCM1
48.an acceptably low level 可接受水平 KFrsXf
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
)-2Nc7
50.misstatements or omissions 错报或漏报 o~LJ+m6-)
51.aggregate 总计 0*{(R#
52.subsequent events 期后事项 Q|_F
P:
53.adjust the financial statements 调整财务报表 {$frR "K
54.perform additional audit procedures 实施追加的审计程序 +x%u?ZR
55.audit risk 审计风险 Bu:%trlgV
56.detection risk 检查风险 0Ui.nz j
57.inappropriate audit opinion 不适当的审计意见 7H Har'=T
58.material misstatement 重大的错报 D[$ "nc/
59.tolerable misstatement 可容忍错报 ^'X
I%fEf
60.the acceptable level of detection risk 可接受的检查风险 R$&;
61.assessed level of material misstatement risk 重大错报风险的评估水平 63fYX"
62.simall business 小规模企业 gVG^R02#<k
63.accounting system 会计系统 Z)rW>I
64.test of control 控制测试 3%POTAw%
65.walk-through test 穿行测试 j)J |'b|
66.communication 沟通 Wdd}y`lS
67.flow chart 流程图 f{9+,z
68.reperformance of internal control 重新执行 ^to*ET{0
69.audit evidence 审计证据 o5Oig
70.substantive procedures 实质性程序 +<bj}"
71.assertions 认定 k(ouE|B
72.esistence 存在 !gXxM,R
73.occurrence 发生 <9@n/
74.completeness 完整性 A?YYR%o%'
75.rights and obligations 权利和义务 h#0n2o #
76.valuation and allocation 计价和分摊 SAm%$vz%M
77.cutoff 截止 MzvhE0ab
78.accuracy 准确性 ?mH=3
:~
79.classification 分类 JH?ohA
80.inspection 检查 4=,J@N-
81.supervision of counting 监盘 :2/L1A)O
82.observation 观察 )LP'4*
83.confirmation 函证 J*B-*6O44
84.computation 计算 88?bUA3]
85.analytical procedures 分析程序 4%0s p
86.vouch 核对 mE~WE+lw9
87.trace 追查 !U`4
88.audit sampling 审计抽样 U%vTmdOY
89.error 误差 S
m(*<H
90.expected error 预期误差 f`qy~M&
91.population 总体 ?b_E\8'q]
92.sampling risk 抽样风险 kK5&?)3Y:
93.non- sampling risk 非抽样风险 `EKf1U\FI
94.sampling unit 抽样单位 8\{!*?9!
95.statistical sampling 统计抽样 !S?Fz]
96.tolerable error 可容忍误差 BK!Yl\I<
97.the risk of under reliance 信赖不足风险 Bl\:YYd
98.the risk of over reliance 信赖过度风险 R}oN8
99.the risk of incorrect rejection 误拒风险 p3P
8@M
100. the risk of incorrect acceptance 误受风险 Fyvo
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101.working trial balance 试算平衡表 e'mF1al
102.index and cross-referencing 索引和交叉索引 YnpN
-Y%g
103.cash receipt 现金收入 2Bt/co-~4
104.cash disbursement 现金支出 .X!!dx1<
105.bank statement 银行对账单 H;`F}qQ3
106.bank reconciliation 银行存款余额调节表 c]pz
&
107.balance sheet date 资产负债表日 9R=avfI
108.net realizable value 可变现净值 Gamn,c9
109.storeroom 仓库 19fa7E<
110.sale invoice 销售发票 O?vh]o
111.price list 价目表 Hzz{wY
112.positive confirmation request 积极式询证函 h3F559bw/<
113.negative confirmation request 消极式询证函 9~V'Wev
114.purchase requisition 请购单 KR.;X3S}
115.receiving report 验收报告 AE~zmtW
116.gross margin 毛利 +s#%\:Y M
117.manufacturing overhead 制造费用 6lzjaW5h
118.material requisition 领料单 |lhnCShw
119.inventory-taking 存货盘点 Ug*B[q/
120.bond certificate 债券 xOkdu
k]
121.stock certificate 股票 O/eZ1YAC
122.audit report 审计报告 f`4=Bl&"{
123.entity 被审计单位 &A
s>Y,y
124.addressee of the audit report 审计报告的收件人 jtoS{B,
125.unqualified opinion 无保留意见 \]>821r
126.qualified opinion 保留意见 56C8)?
127.disclaimer of opinion 无法表示意见 her>L3G-E
128.adverse opinion 否定意见 S$b)X"h
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A (1)ABC 作业基础成本计算 X1w1
1Z7o
A (2)absorbed overhead 已吸收制造费用 Q7x[08TI
A (3)absorption costing 吸收成本计算 RZW=z}T+H
A (4)account 账户,报表 6vNW)1{nn
A (5)accounting postulate 会计假设 >FE8CH!W&
A (6)accounting series release 会计公告文件 @>2]zMFf
A (7)accounting valuation 会计计价 GkOk.9Y,5
A (8)account sale 承销清单 C-edQWbcP
A (9)accountability concept 经营责任概念 ~2*LWH*@
A (10)accountancy 会计职业 ltOS()[X
A (11)accountant 会计师 -O &>HA
A (12)accounting 会计 >|S@twy
A (13)agency cost 代理成本 X&[Zk5DU*
A (14)accounting bases 会计基础 TqJ @l
A (15)accounting manual 会计手册 EI=~*&t
A (16)accounting period 会计期间 @*rMMy 4
A (17)accounting policies 会计方针 |2'WSAWG
A (18)accounting rate of return 会计报酬率 Q7y'0s
A (19)accounting reference date 会计参照日 _HM?p(H@
A (20)accounting reference period 会计参照期间 )i /w:g>
A (21)accrual concept 应计概念 'n h^;
A (22)accrual expenses 应计费用 =.s0"[%
A (23)acid test ration 速动比率(酸性测试比率) 2:Yvr_L
A (24)acquisition 购置 e,Cc.T\o
A (25)acquisition accounting 收购会计 :G6CWE
A (26)activity based accounting 作业基础成本计算 09McUR@
A (27)adjusting events 调整事项 3^KR{N p
A (28)administrative expenses 行政管理费 l4DBGZB
A (29)advice note 发货通知 C6c*y\O\7
A (30)amortization 摊销 L%H\|>
k`
A (31)analytical review 分析性检查 4!14:mq
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 F7'MoH
A (34)appraisal cost 检验成本 l!gX-U%-
A (35)appropriation account 盈余分配账户 &wDZ@{h
A (36)articles of association 公司章程细则 Uic
A (37)assets 资产 \i?bt0 bM
A (38)assets cover 资产保障 W7C1\'T
A (39)asset value per share 每股资产价值 p7AsNqEp
A (40)associated company 联营公司 ok6t|
7sq
A (41)attainable standard 可达标准 5ppr;QaB
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A (42)attributable profit 可归属利润
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A (43)audit 审计 Yv=L'0K&
A (44)audit report 审计报告 7x.j:{2
A (45)auditing standards 审计准则 n-K/dI
A (46)authorized share capital 额定股本 n^1BtP0!
A (47)available hours 可用小时 P7>\j*U91{
A (48)avoidable costs 可避免成本 S.[L?uE~F
B (49)back-to-back loan 易币贷款 S?Cd,WxT
B (50)backflush accounting 倒退成本计算 PkFG0
B (51)bad debts 坏帐 AxEdQRGk
B (52)bad debts ratio 坏帐比率 K!AA4!eUzM
B (53)bank charges 银行手续费 ~_0XG0oA
B (54)bank overdraft 银行透支 nKd'5f1
B (55)bank reconciliation 银行存款调节表 t[;-gi,,
B (56)bank statement 银行对账单 l`#rhuy`
B (57)bankruptcy 破产 v~
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B (58)basis of apportionment 分摊基础 Cn=#oE8(A
B (59)batch 批量 S*n5d >;
B (60)batch costing 分批成本计算 |;:Kn*0/]
B (61)beta factor B(市场)风险因素 fP
3eR>e
B (62)bill 账单 <FR!x#!
B (63)bill of exchange 汇票 |L89yjhWBs
B (64)bill of landing 提单 KCpq<A%
B (65)bill of materials 用料预计单 W
$mw9
B (66)bill payable 应付票据 =,6X_m
B (67)bill receivable 应收票据 i{9.bpp/
B (68)bin card 存货记录卡
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B (69)bonus 红利 8 # BR\
B (70)book-keeping 薄记 [g`4$_9S
B (71)Boston classification 波士顿分类 2f{p$YIt
B (72)breakeven chart 保本图 >;"%Db
B (73)breakeven point 保本点 R'1j
B (74)breaking-down time 复位时间 Vxo?%Dj
B (75)budget 预算 uEhPO
B (76)budget center 预算中心 o+{7"Na8[
B (77)budget cost allowance 预算成本折让 w('}QB`xad
B (78)budget manual 预算手册 /F^
Jn_
B (79)budget period 预算期间 e34g=]"
B (80)budgetary control 预算控制
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B (81)budgeted capacity 预算生产能力 t(vyi
B (82)burden 制造费用 -`\n/"#X6i
B (83)business center 经营中心 uMm`j?Y23q
B (84)business entity 营业个体 {|0Y
cL
B (85)business unit 经营单位 vz3olHX
B (86)buy-out management 管理性购买产权 /?j
kVy*"
B (87)by-product 副产品 yzl}!& E
C (88)called-up share capital 催缴股本 f fI=Bt]t
C (89)capacity 生产能力 CX2qtI8N?
C (90)capacity ratios 生产能力比率
%S`Wu|y
C (91)capital 资本 EqBTN07dZS
C (92)capital assets pricing model资本资产计价模式 =/xx:D/
C (93)capital commitment 承诺资本 9Y:.v@:}0
C (94)capital employed 已运用的资本 Gh6U<;V?*
C (95)capital expenditure 资本支出 eC<?g
C (96)capital expenditureauthorization 资本支出核准
0,&] 2YJ
C (97)capital expenditure control 资本支出控制 :_F
8O
C (98)capital expenditure proposal资本支出申请 }4piZ
ch
C (99)capital funding planning 资本基金筹集计划 UCj<FN `
C (100)capital gain 资本收益 ru/{s3
C (101)capital investment appraisal资本投资评估 [_ uT+q3
C (102)capital maintenance 资本保全 v=dK2FaY
C (103)capital resource planning 资本资源计划 o:*$G~. k
C (104)capital surplus 资本盈余 xFIzq
C (105)capital turnover 资本周转率 7$Wbf4
C (106)card 记录卡 o*E32#l
C (107)cash 现金 t+pA9^$[`
C (108)cash account 现金账户 tCRsaDK>
C (109)cash book 现金账薄 5zZQt+Ip
C (110)cash cow 金牛产品 #}Xsi&:XU
C (111)cash flow 现金流量 SY:ISzB}
C (112)cash discounted 现金贴现 F.@|-wq&
C (113)cash flow budget 现金流量预算 g-u4E^,*|
C (114)cash flow statement 现金流量表 Gf+X<a
C (115)cash ledger 现金分类账 b&Laxki
C (116)cash limit 现金限额 S !lrnH
C (117)CCA 现时成本会计 j4`+RS+q
C (118)center 中心 0"GLgj:9
C (119)changeover time 变更时间 ^U*1_|Jh
C (120)chartered entity 特许经济个体 e%)MI
AS0
C (121)cheque 支票 |#BN!kc
C (122)cheque register 支票登记薄 *c%{b3T_
C (123)coin analysis 零钱分类 _KT'W!7
C (124)classification 分类 0N]\f.=`
C (125)clock card 工时卡 RU/SJ1wM"
C (126)code 代码 ZP@NV|B
C (127)commitment accounting 承诺确认会计 C7AD1rl
C (128)common cost 共同成本 iv]
,:|Mbd
C (129)company limited byguarantee 有限担保责任公司 j0Cj&x%qF}
C (130)company limited shares 股份有限公司 Vo.~1^
C (131)competitive position 竞争能力状况 #Jp|Cb<qx
C (132)concept 概念
(F3R!n
C (133)conglomerate 跨行业企业 UUvCi+W
C (134)consistency concept 一致性概念 +T4}wm
C (135)consolidated accounts 合并报表 ZCBF&.!
C (136)consolidation accounting 合并会计 @)!N{x?
C (137)consortium 财团 =\MAz[IDj
C (138)contingency plan 应急计划 5eyB\>k,
C (139)contingent liabilities 或有负债 W|E %
C (140)continuous operation 连续生产 R>5Xv%R
C (141)contra 抵消 d.Ccc/1-
C (142)contract cost 合同成本 XWNo)#_
3
C (143)contract costing 合同成本计算 s +qodb+
C (144)contribution 贡献毛益 8\C][ y
C (145)contribution centre 贡献中心 +%WW8OX
C (146)contribution chart 贡献图 (u='&ka
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~4twI*f
C (148)contribution to salesration 贡献毛益对销售比率 .A_R6~::
C (149)control 控制 T-+ uQ3
C (150)control account 控制帐户 darbL_1
C (151)control limits 控制限度 BG.sHI{
C (152)controllability concept 可控制概念 0ZLLbEfnPB
C (153)controllable cost 可控制成本 Aeo=m}C;
C (154)conversion cost 加工成本 i]
4n YYS
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |QR9#Iv
C (156)corporate appraisal 公司评估 3^$=XrD
C (157)corporate planning 公司计划 Ro `Xs.X
C (158)corporate social reporting 公司社会报告 b5KK0Jjk
C (159)corporation 股份公司 f87XE";:A
C (160)cost 成本 hM>.xr
C (161)cost account 成本帐户
.N#KW
C (162)cost accounting 成本会计 L8Z@Dk7Y
C (163)cost accounting manual 成本手册 9`"#OQPn1
C (164)cost accounts calendar 成本报表的日历时间 >pJ#b=
C (165)cost adjustment 成本调整 KDV.ZSF7
C (166)cost allocation 成本分配 wuk\__f4
C (167)cost apportionment 成本分摊 -okq=9
C (168)cost attribution 成本归属 jP2#w{xq
C (169)cost audit 成本审计 iTT%_-X-
C (170)cost behaviour 成本性态 &h!O<'*2
C (171)cost benefit analysis 成本效益分析 4gVIuF*pS
C (172)cost center 成本中心 e"{"g[b/7
C (173)cost driver 成本动因