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注会《审计》英语常用词汇 R%%Uw %`
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1.audit 审计 U!y GZEU"[
2.attestation 鉴证 )~>
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3.credibility 可信赖程度 [:Upn)9
4.audit of financial statements 财务报表审计 \}Hi\k+h':
5.agreed-upon procedures 执行商定程序 W{@,DQ
6.high levels of assurance 高水平保证 P0 4Q_A
7.compilation 编制 )c6t`SBwi
8.reliability 可靠性 ?:$
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9.relevance 相关性 -!bfxbP
10.professional skepticism 职业谨慎 Yo-$Z-ud
11.objectivity 客观性 eE=}^6)(*
12. professional competence 专业胜任能力 v.Vdjs
13.Senior/CPA-in-charge 项目经理 ffH]`N
14.audit engagement letter 业务约定书 s@$SM,tnn
15.recurring audit 连续审计 " z8iuF
16.the client 委托人 `T#Jiq E
17.change CPA 更换注册会计师 a62'\wF>D
18.the existing CPA 现任注册会计师 +hZ{/
19.the successor CPA 后任注册会计师 d~QZcR
20.the preceding CPA前任注册会计师 @A.7`*i_
21.issue the audit report 出具审计报告 > r
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22.expert 专家 L\cbY6b
23.the board of directors 董事会 )i^+=TZ q
24.knowledge of the entity‘ s business 了解被审计单位情况 >?L)+*^
25.assess material misstatement risks评估重大错报风险 7QXp\<7
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 .EfGL_
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 ;5dA
29.the prior year‘s working papers 以前年度工作底稿 QAxR'.d
30.minutes of meeting 会议纪要 "AuU5G 9'I
31.business risks 经营风险 )a=FhSB[G
32.appropriateness 适当性 \D5_g8m:
33.accounting estimate 会计估计 ?PSJQ3BC|
34.management representations 管理层声明 B]nu \!
35.going concern assumption 持续经营假设 dxa[9>V
36.audit plan 审计计划 ^1\[hyZ!
37.significant audit areas 重点审计领域 UCBx?9O/0
38.error 错误 e~1$x`DH
39.fraud舞弊 uQmtd
40.modified or additional procedures 修改或追加审计程序 (>,}C/-UG
41.misappropriation of assets 侵占资产 4qKMnYR
42.transactions without substance 虚假交易 ^ZD0rp(l
43.unusual pressures 异常压力 cx_$`H
44.the suspected noncompliance 涉嫌存在违法行为 {P7 I<^,
45.materialiy 重要性 @xkI?vK6
46.exceed the materiality level 超过重要性水平 ?y|8bw<
47.approach the materiality level 接近重要性水平 ba"_!D1
48.an acceptably low level 可接受水平 y,F|L?dIq
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 d%lwg~@&|5
50.misstatements or omissions 错报或漏报 y**>l{!!
51.aggregate 总计 krSOS WJ
52.subsequent events 期后事项 /4Sul*{hc
53.adjust the financial statements 调整财务报表 yyv<MSU8
54.perform additional audit procedures 实施追加的审计程序 Yw6d-5=:
55.audit risk 审计风险 @tfatq+q
56.detection risk 检查风险 f1wwx|b%.
57.inappropriate audit opinion 不适当的审计意见 #W2#'J:l
58.material misstatement 重大的错报 E/Adi^
59.tolerable misstatement 可容忍错报 q6T>y%|FZ
60.the acceptable level of detection risk 可接受的检查风险 @~j--L
61.assessed level of material misstatement risk 重大错报风险的评估水平 sOBuJx${m
62.simall business 小规模企业 FNHJHuTe
63.accounting system 会计系统 rXF=/
64.test of control 控制测试 Aw,#oG {N
65.walk-through test 穿行测试 7: .bqRu
66.communication 沟通 d$<1Ma}
67.flow chart 流程图 j=V2~
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68.reperformance of internal control 重新执行 pcO{%]?p
69.audit evidence 审计证据 K-6+fgeB
70.substantive procedures 实质性程序 2O+fjs
71.assertions 认定 wpepi8w,
72.esistence 存在 fK1^fzV
73.occurrence 发生 [h@MA|
74.completeness 完整性 |>Wi5h{6X
75.rights and obligations 权利和义务 )A*Sl
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76.valuation and allocation 计价和分摊 z\6/?5D#v
77.cutoff 截止 &Tn7
78.accuracy 准确性 MtXd}/
79.classification 分类 39
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80.inspection 检查 ^SJa/I EZ.
81.supervision of counting 监盘 tg%C>O
82.observation 观察 ECf
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83.confirmation 函证 n||!/u)*
84.computation 计算 .9u,54t
85.analytical procedures 分析程序 >YP
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86.vouch 核对 V~ [I /Vi
87.trace 追查 :}[[G2|9
88.audit sampling 审计抽样 nk+*M9r|I
89.error 误差 *h Bo,
90.expected error 预期误差 J>S`}p
91.population 总体 *+>R^\uT
92.sampling risk 抽样风险 ]qNPOnlp
93.non- sampling risk 非抽样风险 BGZvgMxLJ
94.sampling unit 抽样单位 qkh.?~
95.statistical sampling 统计抽样 tX.{+yyU
96.tolerable error 可容忍误差 gA~faje
97.the risk of under reliance 信赖不足风险 f')3~)"
98.the risk of over reliance 信赖过度风险 ' $5o5\
99.the risk of incorrect rejection 误拒风险 ?Ulc`-d
100. the risk of incorrect acceptance 误受风险 !e(ZEV g
101.working trial balance 试算平衡表 $jKeJn8,
102.index and cross-referencing 索引和交叉索引 bmu<V1[W
103.cash receipt 现金收入 (??|\
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104.cash disbursement 现金支出 A}Gj;vaw
105.bank statement 银行对账单 ^><B5A>;
106.bank reconciliation 银行存款余额调节表 ||vQW\g
107.balance sheet date 资产负债表日 js8GK
108.net realizable value 可变现净值 $[-{Mm
109.storeroom 仓库 p!w}hB598
110.sale invoice 销售发票 4,g3
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111.price list 价目表 S&m5]h!D
112.positive confirmation request 积极式询证函 ?FRQ!R
113.negative confirmation request 消极式询证函 ,wlSNb@'
114.purchase requisition 请购单 4!r>
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115.receiving report 验收报告 gHzjI[WI
116.gross margin 毛利 h8uDs|O9n
117.manufacturing overhead 制造费用 mca9 +v
118.material requisition 领料单 `O/RNMaC
119.inventory-taking 存货盘点 bUi@4S
120.bond certificate 债券 |~3$L\X
121.stock certificate 股票 rO`nS<G
122.audit report 审计报告 7OOod1
123.entity 被审计单位 Y)X58_En
124.addressee of the audit report 审计报告的收件人 r
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125.unqualified opinion 无保留意见 D7Nz3.j
126.qualified opinion 保留意见 Pf]O'G&F
127.disclaimer of opinion 无法表示意见 f3]
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128.adverse opinion 否定意见 oNV(C'A
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 o )
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A (3)absorption costing 吸收成本计算 A*:(%!
A (4)account 账户,报表 UW[{Y|oE
A (5)accounting postulate 会计假设 +/Lf4??JV
A (6)accounting series release 会计公告文件 xR,;^R|C
A (7)accounting valuation 会计计价 8@a|~\3-
A (8)account sale 承销清单 !OJSQB,
A (9)accountability concept 经营责任概念 K!9rH>`\
A (10)accountancy 会计职业 y'k4>,`9e
A (11)accountant 会计师 ?JD\pYg[/
A (12)accounting 会计 ;,h*s,i
A (13)agency cost 代理成本 _(\\>'1q!
A (14)accounting bases 会计基础 q[3b i!Q
A (15)accounting manual 会计手册 T7.u7@V2
A (16)accounting period 会计期间 4l?98
A (17)accounting policies 会计方针 ]41G!'E=
A (18)accounting rate of return 会计报酬率 AOaf ,ZF
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A (19)accounting reference date 会计参照日 nA]dQ+5sT
A (20)accounting reference period 会计参照期间 xIo7f
A (21)accrual concept 应计概念 NOa.K)^k
A (22)accrual expenses 应计费用 32IN;X|
A (23)acid test ration 速动比率(酸性测试比率) (;T;?v`-
A (24)acquisition 购置 `<>8tZS9"
A (25)acquisition accounting 收购会计 +Hb6j02#
A (26)activity based accounting 作业基础成本计算 FZ^byIS[
A (27)adjusting events 调整事项 'Sc3~lm(dH
A (28)administrative expenses 行政管理费 {fMrx1
A (29)advice note 发货通知 ma
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A (30)amortization 摊销 `q exEk@S
A (31)analytical review 分析性检查 lm&C!{K
A (32)annual equivalent cost 年度等量成本法 A_%}kt
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A (33)annual report and accounts 年度报告和报表 uBks#Y*3$
A (34)appraisal cost 检验成本 ):+H`Hcm
A (35)appropriation account 盈余分配账户 QLH
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A (36)articles of association 公司章程细则 b@f.Kd7I
A (37)assets 资产 M{7EFTy!y
A (38)assets cover 资产保障 -c=IO(B/
A (39)asset value per share 每股资产价值 qgca4VV|z
A (40)associated company 联营公司 &K^h'>t'
A (41)attainable standard 可达标准 r\[HR ^`
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A (42)attributable profit 可归属利润 PSHs<Z47
A (43)audit 审计 "MXd!
A (44)audit report 审计报告 aG\m3r
A (45)auditing standards 审计准则 5Kv=;o=U
A (46)authorized share capital 额定股本 SAG)vmm
A (47)available hours 可用小时 RkLH}`#
A (48)avoidable costs 可避免成本 Ok
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B (49)back-to-back loan 易币贷款 IHo6&
B (50)backflush accounting 倒退成本计算 %4L|#^7:
B (51)bad debts 坏帐 IFPywL{K
B (52)bad debts ratio 坏帐比率 !4jS=Lhe>
B (53)bank charges 银行手续费 YQN=.Wtc
B (54)bank overdraft 银行透支 z<<` 1wqg
B (55)bank reconciliation 银行存款调节表 ^[%~cG
B (56)bank statement 银行对账单 x el&8 `
B (57)bankruptcy 破产 s !8]CV>
B (58)basis of apportionment 分摊基础 6w}:w?=6
B (59)batch 批量
l}(~q!r
B (60)batch costing 分批成本计算 8d)F#
B (61)beta factor B(市场)风险因素 G)4 3Y!
B (62)bill 账单 g\(7z
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B (63)bill of exchange 汇票 <tF]>(|M
B (64)bill of landing 提单 v,|;uc+
B (65)bill of materials 用料预计单 {b<8Z*4W
B (66)bill payable 应付票据 t41cl
B (67)bill receivable 应收票据 x2ol
B (68)bin card 存货记录卡 q]
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B (69)bonus 红利 !Q7
B (70)book-keeping 薄记 nLtP^
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B (71)Boston classification 波士顿分类 ^1cqx]>E
B (72)breakeven chart 保本图 )edM@beY_
B (73)breakeven point 保本点 e('c9 Y
B (74)breaking-down time 复位时间 N%B#f\N
B (75)budget 预算 c>UITM=!I
B (76)budget center 预算中心 $e*Nr=/
B (77)budget cost allowance 预算成本折让 Ew;<iY[
B (78)budget manual 预算手册 #Y18z5vo
B (79)budget period 预算期间 6:EO
B (80)budgetary control 预算控制 i2j)%Gc}
B (81)budgeted capacity 预算生产能力 *q0N$}k
B (82)burden 制造费用 tIr66'8
B (83)business center 经营中心 ^5T{x>Lj
B (84)business entity 营业个体 ZY/at/v
B (85)business unit 经营单位 g(5s{njL
B (86)buy-out management 管理性购买产权 `a6;*r y
B (87)by-product 副产品 7>ODaj
C (88)called-up share capital 催缴股本 zWY6D4
C (89)capacity 生产能力 vl*RR
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C (90)capacity ratios 生产能力比率 84knoC
C (91)capital 资本 bm+ Mr
C (92)capital assets pricing model资本资产计价模式 z{n=G
C (93)capital commitment 承诺资本 yQx>h6
C (94)capital employed 已运用的资本 kv5Qxj}
C (95)capital expenditure 资本支出 *TXq
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C (96)capital expenditureauthorization 资本支出核准 ]DUH_<3"E
C (97)capital expenditure control 资本支出控制 ]Pd*w`R
C (98)capital expenditure proposal资本支出申请 B\=&v8
C (99)capital funding planning 资本基金筹集计划 gEe}xI
C (100)capital gain 资本收益 p~mB;pZ%;
C (101)capital investment appraisal资本投资评估 gvU6p[ D
C (102)capital maintenance 资本保全 V+Tj[:
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C (103)capital resource planning 资本资源计划 LTY.i3
C (104)capital surplus 资本盈余 uVO9r-O8p
C (105)capital turnover 资本周转率 b]Y,& 8}[+
C (106)card 记录卡 pj )I4C)
C (107)cash 现金 u3ZG;ykM
C (108)cash account 现金账户 ;% !?dH6
C (109)cash book 现金账薄 =_1" d$S&
C (110)cash cow 金牛产品 S77Gc:[;8
C (111)cash flow 现金流量 o&AUB`.9~
C (112)cash discounted 现金贴现 7uDUZdJy
C (113)cash flow budget 现金流量预算 YW}/C wB
C (114)cash flow statement 现金流量表 C}>
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C (115)cash ledger 现金分类账 @1+/r?b
C (116)cash limit 现金限额 ,\m c.80
C (117)CCA 现时成本会计 W[?B@ sdSZ
C (118)center 中心 iBi/9
C (119)changeover time 变更时间 UB1/FM4~
C (120)chartered entity 特许经济个体 z]WT>4
C (121)cheque 支票 vP?yl "U
C (122)cheque register 支票登记薄 bCrB'&^t
C (123)coin analysis 零钱分类 s=nds"J
C (124)classification 分类 Z
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C (125)clock card 工时卡 ES~]rPVS
C (126)code 代码 P:=ADW c
C (127)commitment accounting 承诺确认会计 z%KChU
C (128)common cost 共同成本 J91`wA&r
C (129)company limited byguarantee 有限担保责任公司
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C (130)company limited shares 股份有限公司 4Klfnki
C (131)competitive position 竞争能力状况 Gs6#aL}]R
C (132)concept 概念 pE<' '`
C (133)conglomerate 跨行业企业 "+WR[-n>\
C (134)consistency concept 一致性概念 S'O0'5U@
C (135)consolidated accounts 合并报表 b?$09,{0
C (136)consolidation accounting 合并会计 w-"&;klV
C (137)consortium 财团 mOB\ `&h5
C (138)contingency plan 应急计划 %;5hHRA
C (139)contingent liabilities 或有负债 [Ok8l='
C (140)continuous operation 连续生产 $>UzXhf}\
C (141)contra 抵消 op*+fJHD
C (142)contract cost 合同成本 <H)@vW]_
C (143)contract costing 合同成本计算 $!f$R`R^Q\
C (144)contribution 贡献毛益 EyeLC6u
C (145)contribution centre 贡献中心 U)!AH^{32
C (146)contribution chart 贡献图 cTnbI4S;
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 _~kcr5
C (148)contribution to salesration 贡献毛益对销售比率
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C (149)control 控制 t>fB@xHBB
C (150)control account 控制帐户 _#O?g=1
C (151)control limits 控制限度 #dft-23
C (152)controllability concept 可控制概念 rA`\we)
C (153)controllable cost 可控制成本 "Pc,+>vh
C (154)conversion cost 加工成本 zT% kx:Fk
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Kv]6 b2HT
C (156)corporate appraisal 公司评估 K9 q~Vf
C (157)corporate planning 公司计划 a}K+w7VY\
C (158)corporate social reporting 公司社会报告 D:(f"
C (159)corporation 股份公司 3$8}%?i
C (160)cost 成本 'dzp@-\
C (161)cost account 成本帐户 6`C27
C (162)cost accounting 成本会计 o^?{j*)g
C (163)cost accounting manual 成本手册 YiTp-@$}
C (164)cost accounts calendar 成本报表的日历时间 _iu|*h1y
C (165)cost adjustment 成本调整 WGmCQE[/c
C (166)cost allocation 成本分配 @nP}q!y
C (167)cost apportionment 成本分摊 }WbN)
C (168)cost attribution 成本归属 l.x }I"tf
C (169)cost audit 成本审计 FQFENq''B
C (170)cost behaviour 成本性态 .y/b$|d,
C (171)cost benefit analysis 成本效益分析 dx}/#jMa
C (172)cost center 成本中心 u-_$?'l;~
C (173)cost driver 成本动因