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注会《审计》英语常用词汇 KYJ1}5n
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1.audit 审计 >(
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2.attestation 鉴证 OQ/<-+<w
3.credibility 可信赖程度 Pvo#pY^dXX
4.audit of financial statements 财务报表审计 q)u2Y]
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证
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7.compilation 编制 WiNT;v[
8.reliability 可靠性 !Gs} tiMH
9.relevance 相关性 {B$2"q/~
10.professional skepticism 职业谨慎 #~:P}<h
11.objectivity 客观性 9V1cdb~?"T
12. professional competence 专业胜任能力 $BN15x0/:~
13.Senior/CPA-in-charge 项目经理 k@!r#`j3
14.audit engagement letter 业务约定书 z,;;=V6
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15.recurring audit 连续审计 uE_c4Hp
16.the client 委托人 1ZJ4*b n
17.change CPA 更换注册会计师 2H#N{>7
18.the existing CPA 现任注册会计师 l1_X(Z._V
19.the successor CPA 后任注册会计师 .;/L2Jv
20.the preceding CPA前任注册会计师 ,a|@d}U
21.issue the audit report 出具审计报告 W-2i+g)
22.expert 专家 -=$2p0"R
23.the board of directors 董事会 v vu<:16
24.knowledge of the entity‘ s business 了解被审计单位情况 `linG1mF
25.assess material misstatement risks评估重大错报风险 Lrz3
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 BWPP5X9
27.a general knowledge of —— 初步了解―――的情况 d<p 2/aA
28.a more knowledge of—— 进一步了解的情况 Y8s;w!/
29.the prior year‘s working papers 以前年度工作底稿 E+_&HG}a
30.minutes of meeting 会议纪要 ,#u\l
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31.business risks 经营风险 ucYkxi`x
32.appropriateness 适当性 6o3T;h
33.accounting estimate 会计估计 uq7T{7~<
34.management representations 管理层声明 ZwI
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35.going concern assumption 持续经营假设 GrEs1M1]*
36.audit plan 审计计划 dZ2%S''\
37.significant audit areas 重点审计领域 D=?{8 'R'
38.error 错误 %Tcf6cK"
39.fraud舞弊 S
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40.modified or additional procedures 修改或追加审计程序 H>7dND2;
41.misappropriation of assets 侵占资产 |g)FA_#|<
42.transactions without substance 虚假交易 %5 </d5.
43.unusual pressures 异常压力 :{g7lTM
44.the suspected noncompliance 涉嫌存在违法行为 .:1qK<vz
45.materialiy 重要性 =Z0t :{
46.exceed the materiality level 超过重要性水平 r((Tavn
47.approach the materiality level 接近重要性水平 7Ur?ep
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 t
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50.misstatements or omissions 错报或漏报 )na&"bJ
51.aggregate 总计 i s"vekC
52.subsequent events 期后事项 6XUuGxQV/
53.adjust the financial statements 调整财务报表 pu;3nUH
54.perform additional audit procedures 实施追加的审计程序 kl7A^0Qrz
55.audit risk 审计风险 Eek9|i"p
56.detection risk 检查风险 DQ6jT@ZDH
57.inappropriate audit opinion 不适当的审计意见 O&?.&h
58.material misstatement 重大的错报 )qM|3],
59.tolerable misstatement 可容忍错报 >Wi s.e%b
60.the acceptable level of detection risk 可接受的检查风险 4 rB8Nm1
61.assessed level of material misstatement risk 重大错报风险的评估水平 I lG:X)V%
62.simall business 小规模企业 0Oxz3r%}r
63.accounting system 会计系统 :X>DkRP
64.test of control 控制测试 sOC&Q&eg
65.walk-through test 穿行测试 KsdG(.I+ek
66.communication 沟通 PnWD}'0V
67.flow chart 流程图 /A(NuB<Pq
68.reperformance of internal control 重新执行 mN1Ssq"B
69.audit evidence 审计证据 SE `l(-tL
70.substantive procedures 实质性程序 7 ^I:=qc72
71.assertions 认定 c?6d2jH.
72.esistence 存在 Z!\@%`0$
73.occurrence 发生 : }?{@#Z
74.completeness 完整性 &TT":FPR
75.rights and obligations 权利和义务 S ~|.&0"\
76.valuation and allocation 计价和分摊 D1"7s,Hmu
77.cutoff 截止 4,}GyVJFb`
78.accuracy 准确性 x
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79.classification 分类 xb^Mo.\[
80.inspection 检查 1bRL"{m^)-
81.supervision of counting 监盘 ,b'4CF
82.observation 观察 4#rAm"H
83.confirmation 函证 Eb@MfL
84.computation 计算 kV)'a
85.analytical procedures 分析程序 P^IY:
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86.vouch 核对 *BOBH;s
87.trace 追查 +WF.wP?y
88.audit sampling 审计抽样 UC!5
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89.error 误差 rz6jx
90.expected error 预期误差 ,IjdO(?TC
91.population 总体 a-PGW2G
92.sampling risk 抽样风险 f=ib9WbR#
93.non- sampling risk 非抽样风险 :C%47qv
94.sampling unit 抽样单位 I'IB_YRL4
95.statistical sampling 统计抽样 R;THA!
96.tolerable error 可容忍误差 `"Dy%&U
97.the risk of under reliance 信赖不足风险 9~Xg#{
98.the risk of over reliance 信赖过度风险 =lrN'$z?%
99.the risk of incorrect rejection 误拒风险 ,L%p
100. the risk of incorrect acceptance 误受风险 60PYCqWc
101.working trial balance 试算平衡表 &%e"9v2`
102.index and cross-referencing 索引和交叉索引 {wu!6\:<??
103.cash receipt 现金收入 c!D> {N
104.cash disbursement 现金支出 O,9X8$5H-a
105.bank statement 银行对账单 ^Kw(&v
106.bank reconciliation 银行存款余额调节表 L?f qcW{
107.balance sheet date 资产负债表日 bj.]o*u-
108.net realizable value 可变现净值 \Da~p9T&
109.storeroom 仓库 ?UK:sF|(O
110.sale invoice 销售发票 d| \#?W&
111.price list 价目表 a;p6?kv
112.positive confirmation request 积极式询证函 MZ^Ch
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 4TJ!jDkox
115.receiving report 验收报告 eCL?mh K
116.gross margin 毛利 I"V3+2e
117.manufacturing overhead 制造费用 XI
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118.material requisition 领料单 \>[gl!B_Rr
119.inventory-taking 存货盘点 >@Khm"/T
120.bond certificate 债券 }85#[~m'
121.stock certificate 股票 '%O\E{h
122.audit report 审计报告 ro]L}oE+
123.entity 被审计单位 B}5XRgq
124.addressee of the audit report 审计报告的收件人 rxkBg0Z`a
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 p;ZDpR
127.disclaimer of opinion 无法表示意见 2V<
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128.adverse opinion 否定意见 *lq7t2
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A (1)ABC 作业基础成本计算 HjPH
A (2)absorbed overhead 已吸收制造费用 zf")|9j
A (3)absorption costing 吸收成本计算 +}]wLM}\UF
A (4)account 账户,报表 d.1Q~&`
A (5)accounting postulate 会计假设 bgXc_>T6_y
A (6)accounting series release 会计公告文件 {q2<KRU2+#
A (7)accounting valuation 会计计价 %>NRna
A (8)account sale 承销清单 k`Y,KuBpM
A (9)accountability concept 经营责任概念 G[B*TM6$
A (10)accountancy 会计职业 @f'
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A (11)accountant 会计师 Ko}7$2^
A (12)accounting 会计 A3!2"}L
A (13)agency cost 代理成本 C9+Dw#-fV
A (14)accounting bases 会计基础 +{bh
A (15)accounting manual 会计手册 Cj=J;^vf
A (16)accounting period 会计期间 C$0ITw
A (17)accounting policies 会计方针 &:,fb]p
A (18)accounting rate of return 会计报酬率 :if5z2PE/
A (19)accounting reference date 会计参照日 )xbqQW7%0+
A (20)accounting reference period 会计参照期间 ,|>nF;.Y
A (21)accrual concept 应计概念 3~8AcX@
A (22)accrual expenses 应计费用 C890+(D~
A (23)acid test ration 速动比率(酸性测试比率) /3;=xZq
A (24)acquisition 购置 5[ hlg(eb
A (25)acquisition accounting 收购会计 a\|X^%2g
A (26)activity based accounting 作业基础成本计算 \ !6t
A (27)adjusting events 调整事项 c{ZqQtfM
A (28)administrative expenses 行政管理费 fY2l.H\f
A (29)advice note 发货通知 D`5:
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A (30)amortization 摊销 C(ZcR_+r$,
A (31)analytical review 分析性检查 yl|R:/2
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A (32)annual equivalent cost 年度等量成本法 ,7/\&X<`B
A (33)annual report and accounts 年度报告和报表 0c{Gr 0[>
A (34)appraisal cost 检验成本 |oB]6
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A (35)appropriation account 盈余分配账户 DOA[iT";4
A (36)articles of association 公司章程细则 $jDD0<F.#
A (37)assets 资产 O/'f$ Zj36
A (38)assets cover 资产保障 P}b Dn;
A (39)asset value per share 每股资产价值 ]lC4+{V
A (40)associated company 联营公司 J\9jsx!WQ
A (41)attainable standard 可达标准 F\l!A'Q+t
+ >Fv*lux
A (42)attributable profit 可归属利润 m}sh I8S
A (43)audit 审计 g8B&u u #
A (44)audit report 审计报告 <:H
A (45)auditing standards 审计准则 (p'/p
A (46)authorized share capital 额定股本 d
u_O} x
A (47)available hours 可用小时 y;*My#
A (48)avoidable costs 可避免成本 *YMXiYJR
B (49)back-to-back loan 易币贷款 P'KY.TjWb
B (50)backflush accounting 倒退成本计算 A89Y;_4y
B (51)bad debts 坏帐 t/_\U=i$
B (52)bad debts ratio 坏帐比率 UX+?0 K
B (53)bank charges 银行手续费 %YsRm%q
B (54)bank overdraft 银行透支 h/w]
B (55)bank reconciliation 银行存款调节表 4j2~"K
B (56)bank statement 银行对账单 !;6W!%t.|
B (57)bankruptcy 破产 GXGN;,7EV
B (58)basis of apportionment 分摊基础 &4a~6
B (59)batch 批量 i@sCMCu6
B (60)batch costing 分批成本计算 3ytx"=B%
B (61)beta factor B(市场)风险因素 99=[>Ck)G
B (62)bill 账单 @|JPE%T
B (63)bill of exchange 汇票 n C\(+K1%
B (64)bill of landing 提单 dpl"}+
B (65)bill of materials 用料预计单 "@F*$JGT y
B (66)bill payable 应付票据 U!3uaz'
B (67)bill receivable 应收票据 n/,rn>k7:
B (68)bin card 存货记录卡 Ss*LgK_
B (69)bonus 红利 i&?
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B (70)book-keeping 薄记 _&6juBb
B (71)Boston classification 波士顿分类 ]a&x'
B (72)breakeven chart 保本图 {3_F
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B (73)breakeven point 保本点 mCZF5r
B (74)breaking-down time 复位时间 !M#?kKj
B (75)budget 预算 w0F:%:/
B (76)budget center 预算中心 KR+ aY.
B (77)budget cost allowance 预算成本折让 hvwnG>m\
B (78)budget manual 预算手册 23.y3t_?
B (79)budget period 预算期间 10
a=YG
B (80)budgetary control 预算控制 5G
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B (81)budgeted capacity 预算生产能力 x(T!I&i={
B (82)burden 制造费用 !ds"88:5^
B (83)business center 经营中心 ^Hy)<P
B (84)business entity 营业个体 S:"z<O
B (85)business unit 经营单位 4rGO8R
B (86)buy-out management 管理性购买产权 2xz%'X%
B (87)by-product 副产品 3/#R9J#
C (88)called-up share capital 催缴股本 c+YYM
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C (89)capacity 生产能力 TWD|1
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C (90)capacity ratios 生产能力比率 PAO[Og,-
C (91)capital 资本 h|Teh-@A5
C (92)capital assets pricing model资本资产计价模式 Eusf gU:
C (93)capital commitment 承诺资本 8z3I~yL_`+
C (94)capital employed 已运用的资本 a`GN@
8
C (95)capital expenditure 资本支出 ?3KR(6D
C (96)capital expenditureauthorization 资本支出核准 %s&E-*X
C (97)capital expenditure control 资本支出控制 JXD?a.vy^q
C (98)capital expenditure proposal资本支出申请 \I`=JKYT
C (99)capital funding planning 资本基金筹集计划 HCn]#
C (100)capital gain 资本收益 Z1qATXXf
C (101)capital investment appraisal资本投资评估 Sj=69>m]5
C (102)capital maintenance 资本保全 ,sQ0atk7ma
C (103)capital resource planning 资本资源计划 zN8&M<mTl
C (104)capital surplus 资本盈余 \M1M2(@pDJ
C (105)capital turnover 资本周转率 {O3oUE+
C (106)card 记录卡 d"e%tsj
C (107)cash 现金 _g/TH-;^
C (108)cash account 现金账户 wb}N-8x
C (109)cash book 现金账薄 nP3;<*T P0
C (110)cash cow 金牛产品 CzDR% v x
C (111)cash flow 现金流量 SBYMDKZ
C (112)cash discounted 现金贴现 N4JqW
C (113)cash flow budget 现金流量预算 Z ^9{Qq
C (114)cash flow statement 现金流量表 AD4L`0D
C (115)cash ledger 现金分类账 ~_^o?NE,
C (116)cash limit 现金限额 1Ag ;s
C (117)CCA 现时成本会计 <^X'f
C (118)center 中心 qyG636i
C (119)changeover time 变更时间 H--*[3".
C (120)chartered entity 特许经济个体 r&l*.C*
C (121)cheque 支票 V?L$ys
C (122)cheque register 支票登记薄 #B.w7y5*
C (123)coin analysis 零钱分类 ,oi`BOh
C (124)classification 分类 Xxsnpb>
C (125)clock card 工时卡 )su
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C (126)code 代码 ?}lp o; $
C (127)commitment accounting 承诺确认会计 |?t8M9[Z
C (128)common cost 共同成本 K
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C (129)company limited byguarantee 有限担保责任公司 &4Iqm(
C (130)company limited shares 股份有限公司 1p"EE~v
C (131)competitive position 竞争能力状况 2ZzD^:V[}
C (132)concept 概念 Cx3m\
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C (133)conglomerate 跨行业企业 lVp~oZC6[
C (134)consistency concept 一致性概念 {-7yZ]OO$
C (135)consolidated accounts 合并报表 pGcx
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C (136)consolidation accounting 合并会计 4+ ?ZTc(
C (137)consortium 财团 meVVRFQ2+
C (138)contingency plan 应急计划 ("M#R!3
C (139)contingent liabilities 或有负债 +` Y ?-
C (140)continuous operation 连续生产 z
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C (141)contra 抵消 w)y9!li
C (142)contract cost 合同成本 #* /W!UOu
C (143)contract costing 合同成本计算 m-KK
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C (144)contribution 贡献毛益 rj f=qh5s
C (145)contribution centre 贡献中心 V1fvQ=9
C (146)contribution chart 贡献图 ]ieA?:0Hi
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 j'Q-*-3
C (148)contribution to salesration 贡献毛益对销售比率 cZX&itVc:
C (149)control 控制 P+%)0*W
C (150)control account 控制帐户 Z6/~2S@
C (151)control limits 控制限度 `zOAltfd
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 @p` CAB
C (154)conversion cost 加工成本 OFL+Q~~C
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 yLIj4bf
C (156)corporate appraisal 公司评估 Xgth|C}k
C (157)corporate planning 公司计划 /$.vHt5nt
C (158)corporate social reporting 公司社会报告 huD\dmQ:]
C (159)corporation 股份公司 f]6`GsE
C (160)cost 成本 ]!J3?G
C (161)cost account 成本帐户 sluZ-,zE
C (162)cost accounting 成本会计 .yh2ttf<gB
C (163)cost accounting manual 成本手册 8sjHQ)<
C (164)cost accounts calendar 成本报表的日历时间 >@89k^#
Vc
C (165)cost adjustment 成本调整 P;o>~Y>x
C (166)cost allocation 成本分配 y<x_v )k-
C (167)cost apportionment 成本分摊 a.
U:B
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C (168)cost attribution 成本归属 3!w>"h0(
C (169)cost audit 成本审计 =|&"/$+s
C (170)cost behaviour 成本性态 BG? 2PO{
C (171)cost benefit analysis 成本效益分析
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C (172)cost center 成本中心 k@)m- K
C (173)cost driver 成本动因