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注会《审计》英语常用词汇 (o IGp
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1.audit 审计 p,8~)ic_
2.attestation 鉴证 YhV<.2^k
3.credibility 可信赖程度 qJ
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4.audit of financial statements 财务报表审计 131(0nl)=I
5.agreed-upon procedures 执行商定程序 2rT^OGw6
6.high levels of assurance 高水平保证 ^K"BQ~-w
7.compilation 编制 DNq(\@x[!
8.reliability 可靠性 ;x\oY6:
9.relevance 相关性 2lsUC
QI;
10.professional skepticism 职业谨慎 }ww/e\|Nt=
11.objectivity 客观性 (&eF E ;c
12. professional competence 专业胜任能力 pAatv;Ex
13.Senior/CPA-in-charge 项目经理 ="YGR:
14.audit engagement letter 业务约定书 seEo)m`d
15.recurring audit 连续审计 ) %Fwfb
16.the client 委托人 -JgNujt#9
17.change CPA 更换注册会计师 8lpAe0p(Z
18.the existing CPA 现任注册会计师 +`GtZnt#
19.the successor CPA 后任注册会计师 7?R600O
A
20.the preceding CPA前任注册会计师 VSY p
21.issue the audit report 出具审计报告 HQm_ K0$
22.expert 专家 A/<u>cCW
23.the board of directors 董事会 70 7( LG
24.knowledge of the entity‘ s business 了解被审计单位情况 ` 'Qb?F6
25.assess material misstatement risks评估重大错报风险 7C7.}U
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 *KvD$(ny
27.a general knowledge of —— 初步了解―――的情况 uRko[W(
28.a more knowledge of—— 进一步了解的情况 PX|@D_%Y=
29.the prior year‘s working papers 以前年度工作底稿 U)bv,{-q
30.minutes of meeting 会议纪要 [y@*vQw
31.business risks 经营风险 klJ21j0Bb2
32.appropriateness 适当性 lcZ.}
33.accounting estimate 会计估计 o0 C&ol_
34.management representations 管理层声明 KCTX2eNN&h
35.going concern assumption 持续经营假设 l{Df{1b.
36.audit plan 审计计划 b&F9<XLqq
37.significant audit areas 重点审计领域 RJ3oI+gI
38.error 错误 :/|"db&`
39.fraud舞弊 ;Z{D
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40.modified or additional procedures 修改或追加审计程序 p5#x7*xR6
41.misappropriation of assets 侵占资产 l@B9}Icq
42.transactions without substance 虚假交易 7tcadXk0
43.unusual pressures 异常压力 Io.RT+slB
44.the suspected noncompliance 涉嫌存在违法行为 Vbl-Ff
45.materialiy 重要性 %)r ~GCd
46.exceed the materiality level 超过重要性水平 Zigv;}#
47.approach the materiality level 接近重要性水平 N;|^C{uz
48.an acceptably low level 可接受水平 mF*x&^ie
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 w95M
B*N
50.misstatements or omissions 错报或漏报 }'x;J
51.aggregate 总计 {Uw
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52.subsequent events 期后事项 : ZrJL&
53.adjust the financial statements 调整财务报表 1.!U{>$
54.perform additional audit procedures 实施追加的审计程序 Tsg9,/vXM
55.audit risk 审计风险 Q>
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56.detection risk 检查风险 6^Wep- $
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 ZkbE&7Z
59.tolerable misstatement 可容忍错报 rz "$zc.)
60.the acceptable level of detection risk 可接受的检查风险 C.jWT1
61.assessed level of material misstatement risk 重大错报风险的评估水平 d<a|dwAeh
62.simall business 小规模企业 ;>?h/tS6
63.accounting system 会计系统 J3 _aHI
64.test of control 控制测试 @yuiNj.T
65.walk-through test 穿行测试 y>a?<*Y+e
66.communication 沟通 ]P?<2,
67.flow chart 流程图 ~18a&T:
68.reperformance of internal control 重新执行 X 0y$
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69.audit evidence 审计证据 Y b+A{`
70.substantive procedures 实质性程序 E^i]eK*
"
71.assertions 认定 OH\^j1x9I
72.esistence 存在 'Z`7/I4&
73.occurrence 发生 k]@]a
74.completeness 完整性 A8Ju+
75.rights and obligations 权利和义务 ]b4IO4T
76.valuation and allocation 计价和分摊 LCHMh6
77.cutoff 截止 o:@Q1+p
78.accuracy 准确性 |H5.2P&9-5
79.classification 分类
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80.inspection 检查 sAkr-x?+M
81.supervision of counting 监盘 !a@)6or
82.observation 观察 nYyhQX~]B
83.confirmation 函证 UPh#YV 0/,
84.computation 计算 KrE'M
85.analytical procedures 分析程序 79h~w{IT@
86.vouch 核对 8 t5kou]h
87.trace 追查 1^\w7Rew2
88.audit sampling 审计抽样 (GSP3KKo*G
89.error 误差 UD.bb
90.expected error 预期误差 kU<t~+
91.population 总体
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92.sampling risk 抽样风险 n<ZPWlJ
93.non- sampling risk 非抽样风险 LIZB!S@V \
94.sampling unit 抽样单位 Zzlf1#26\
95.statistical sampling 统计抽样 E#k{<LYI
96.tolerable error 可容忍误差 Y9+_MxC"
97.the risk of under reliance 信赖不足风险 Kw
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 <g[z jV9p
100. the risk of incorrect acceptance 误受风险 8%[pno
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101.working trial balance 试算平衡表 $coO~qvU
102.index and cross-referencing 索引和交叉索引 _wq?Pa<)e
103.cash receipt 现金收入 A]z*#+Sl
104.cash disbursement 现金支出 9njl,Q:
105.bank statement 银行对账单 k
ka5=u
106.bank reconciliation 银行存款余额调节表 *T5;dh (
107.balance sheet date 资产负债表日 *M.xVUPr
108.net realizable value 可变现净值 (
ayAP
109.storeroom 仓库 $T'!??|IF
110.sale invoice 销售发票 /at7H!
111.price list 价目表 A6&*VD
112.positive confirmation request 积极式询证函 pO`KtagL
113.negative confirmation request 消极式询证函 g68p9#G
114.purchase requisition 请购单 eVXXn)>
115.receiving report 验收报告 :L[>!~YG_n
116.gross margin 毛利 6%v9o?:~l
117.manufacturing overhead 制造费用 ~6 6xO9s
118.material requisition 领料单 ~^mUu`@r
119.inventory-taking 存货盘点 l:85 _E
120.bond certificate 债券 CKsVs
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121.stock certificate 股票 J+6zV m
122.audit report 审计报告 Rr)+M3'
123.entity 被审计单位
%By Pwu:f
124.addressee of the audit report 审计报告的收件人 :D.0\.p
125.unqualified opinion 无保留意见 ym%UuC3^w
126.qualified opinion 保留意见 oo5=5s6 3}
127.disclaimer of opinion 无法表示意见 tq
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128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 V`V\/s gj
A (2)absorbed overhead 已吸收制造费用 {Cx5m
A (3)absorption costing 吸收成本计算 hx;f/EPx
A (4)account 账户,报表
)#=J<OpG
A (5)accounting postulate 会计假设 ;XKe$fsa~?
A (6)accounting series release 会计公告文件 LFp "Waiv
A (7)accounting valuation 会计计价 %oZ:Awx
A (8)account sale 承销清单 NTg@UT<
A (9)accountability concept 经营责任概念 n<I{x^!
A (10)accountancy 会计职业 [M?2axOC
A (11)accountant 会计师 p9(y b
A (12)accounting 会计 ep0,4!#FAO
A (13)agency cost 代理成本 bzgC+yT
A (14)accounting bases 会计基础 zG!nqSDG
A (15)accounting manual 会计手册 U.%Kt,qB
A (16)accounting period 会计期间 :{lwz#9V
A (17)accounting policies 会计方针
#&Sr;hAJ
A (18)accounting rate of return 会计报酬率 rqdwQ
A (19)accounting reference date 会计参照日 ]MbPivM
A (20)accounting reference period 会计参照期间 wQkM:=t5
A (21)accrual concept 应计概念 jc}G+|`
A (22)accrual expenses 应计费用 qQ&uU7,#
A (23)acid test ration 速动比率(酸性测试比率) t}EMX9SQ
A (24)acquisition 购置 'rQ"Dc
1D
A (25)acquisition accounting 收购会计 B/?
L$m
A (26)activity based accounting 作业基础成本计算 pSZ2>^";
A (27)adjusting events 调整事项 :2 ;Jo^6Se
A (28)administrative expenses 行政管理费 :6^7l/p
A (29)advice note 发货通知 +6m.f,14q
A (30)amortization 摊销 I[\~pi,
A (31)analytical review 分析性检查 E-e(K8R
A (32)annual equivalent cost 年度等量成本法 y_]+;% w:
A (33)annual report and accounts 年度报告和报表 6
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A (34)appraisal cost 检验成本 e#eVc'=cDR
A (35)appropriation account 盈余分配账户 EE/mxN(<
A (36)articles of association 公司章程细则 ; *
[:~5Wc
A (37)assets 资产 d[
N1zQW
A (38)assets cover 资产保障 wT1s;2 %
A (39)asset value per share 每股资产价值 8`Ya7c>
A (40)associated company 联营公司 /?\3%<vn
A (41)attainable standard 可达标准 U)S=JT~h
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A (42)attributable profit 可归属利润 Cs,H#L
A (43)audit 审计 k4TWfl^}9
A (44)audit report 审计报告 p{FI_6db
A (45)auditing standards 审计准则 KWTV!Wxb=K
A (46)authorized share capital 额定股本 {h<D/:^v
A (47)available hours 可用小时 3r\8v`^>
A (48)avoidable costs 可避免成本 p6VD*PT$&
B (49)back-to-back loan 易币贷款 8%@|/
B (50)backflush accounting 倒退成本计算 Ia&R/I
B (51)bad debts 坏帐 "tK%]c d-
B (52)bad debts ratio 坏帐比率 En5oi
B (53)bank charges 银行手续费 %x)bZ=
An
B (54)bank overdraft 银行透支 'j1e(wq
B (55)bank reconciliation 银行存款调节表 hy;VvAH5
B (56)bank statement 银行对账单 ao(T81
B (57)bankruptcy 破产 +SJ.BmT
B (58)basis of apportionment 分摊基础 4#U}bN
B (59)batch 批量 #;!&8iH
B (60)batch costing 分批成本计算 95DEuReKi
B (61)beta factor B(市场)风险因素 Rx%S<i;9
B (62)bill 账单 <v"o+
B (63)bill of exchange 汇票 L'e_?`!:
B (64)bill of landing 提单
B.z$0=b
B (65)bill of materials 用料预计单 {Gxe%gu6
K
B (66)bill payable 应付票据 R>Ra~b
B (67)bill receivable 应收票据 s-i|P
B (68)bin card 存货记录卡 O&`.R|v
B (69)bonus 红利 WJ7|0qb
B (70)book-keeping 薄记 HpwMm^
B (71)Boston classification 波士顿分类 (IJNBJb
B (72)breakeven chart 保本图 n*4`Tduu^
B (73)breakeven point 保本点 {]vD@ )k
B (74)breaking-down time 复位时间 2*Z2uV^
B (75)budget 预算 R>'
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B (76)budget center 预算中心 h}b:-a
B (77)budget cost allowance 预算成本折让 VYyija:
B (78)budget manual 预算手册 t=_^$M,yr
B (79)budget period 预算期间 pO]gf$
B (80)budgetary control 预算控制 ^aFm6HS1
B (81)budgeted capacity 预算生产能力 {.Tx70kn
B (82)burden 制造费用 :yay:3qv
B (83)business center 经营中心 Sb.8d]DW
B (84)business entity 营业个体 .nV2n@SR
B (85)business unit 经营单位 DM.lQ0xk
B (86)buy-out management 管理性购买产权 oy+|:[v:Fk
B (87)by-product 副产品 &H(yLd[
C (88)called-up share capital 催缴股本 ]`^! ]Ql
C (89)capacity 生产能力 !iXRt" )
C (90)capacity ratios 生产能力比率 3f;=#|l
C (91)capital 资本 3;nOm =I
C (92)capital assets pricing model资本资产计价模式 >mGH4{H
C (93)capital commitment 承诺资本 Ts iJK
C (94)capital employed 已运用的资本 nhI+xqfn
C (95)capital expenditure 资本支出 U'jt'(
C (96)capital expenditureauthorization 资本支出核准 +9)JtmoL
C (97)capital expenditure control 资本支出控制 K!|eN_1A
C (98)capital expenditure proposal资本支出申请
bMH~vR
C (99)capital funding planning 资本基金筹集计划 ZsGvv]P
C (100)capital gain 资本收益 m0HK1'
C (101)capital investment appraisal资本投资评估 wjarQog5Y
C (102)capital maintenance 资本保全 P5S]h
C (103)capital resource planning 资本资源计划 K+g[E<x\=
C (104)capital surplus 资本盈余 )m%uSSx#
C (105)capital turnover 资本周转率 ]5Cr$%H=
C (106)card 记录卡 :uL<UD,vu3
C (107)cash 现金 OV>&`puL
C (108)cash account 现金账户 &(F
c .3m
C (109)cash book 现金账薄 8f@}-
C (110)cash cow 金牛产品 $ {yct
C (111)cash flow 现金流量 fHt \KP
C (112)cash discounted 现金贴现
'g v0;L
C (113)cash flow budget 现金流量预算 *dBy<d
Iy
C (114)cash flow statement 现金流量表 sqkWQ`Ur
C (115)cash ledger 现金分类账 FaHOutP
C (116)cash limit 现金限额 (f/(q-7VWt
C (117)CCA 现时成本会计 ^W |YE72Y
C (118)center 中心 *D5 xbkH=.
C (119)changeover time 变更时间 c-Gp|.C
C (120)chartered entity 特许经济个体 ;$p !dI\-Q
C (121)cheque 支票 L G}{ibB
C (122)cheque register 支票登记薄 k
%I83,+
C (123)coin analysis 零钱分类
j,n:%5P\v
C (124)classification 分类 iO L$| Z(
C (125)clock card 工时卡 p_$^keOL
C (126)code 代码
F/Goq`
C (127)commitment accounting 承诺确认会计 }1a}pm2p
C (128)common cost 共同成本 <o E
Ay
C (129)company limited byguarantee 有限担保责任公司 +{UY9_~\3
C (130)company limited shares 股份有限公司 r"H::A
C (131)competitive position 竞争能力状况 ;QI9 OcE@/
C (132)concept 概念 /$^Tou/v
C (133)conglomerate 跨行业企业 I{Du/"r#
C (134)consistency concept 一致性概念 U-|]A\`)I
C (135)consolidated accounts 合并报表 '/Aq2
C (136)consolidation accounting 合并会计 An2>]\L
C (137)consortium 财团 {!,K[QwcI
C (138)contingency plan 应急计划 T"wg/mT
C (139)contingent liabilities 或有负债 *V>?m6y/
C (140)continuous operation 连续生产 qs4jUm
C (141)contra 抵消 g 9,"u_
C (142)contract cost 合同成本 1?@
HOu
C (143)contract costing 合同成本计算 v^"\e&XL
C (144)contribution 贡献毛益 &raqrY|V
C (145)contribution centre 贡献中心 tE*BZXBlm
C (146)contribution chart 贡献图 J)nK9
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 X [Y0r
C (148)contribution to salesration 贡献毛益对销售比率 ay"jWL-
C (149)control 控制 @ @[xTyA
C (150)control account 控制帐户 x&B&lFmo8
C (151)control limits 控制限度 0U42QEG2
C (152)controllability concept 可控制概念 q,v<:sS9T
C (153)controllable cost 可控制成本 wt($trJ
C (154)conversion cost 加工成本 Vl.,e1)6
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 C'R9Nn'
C (156)corporate appraisal 公司评估 jAJ='|[X\
C (157)corporate planning 公司计划 2D 4,#X
C (158)corporate social reporting 公司社会报告 I}f`iBG
C (159)corporation 股份公司 2|pTw5z~
C (160)cost 成本 0`/G(ukO
C (161)cost account 成本帐户 p
fc6;K:d
C (162)cost accounting 成本会计 <k
B:`&X<\
C (163)cost accounting manual 成本手册 vQWmHv\P
C (164)cost accounts calendar 成本报表的日历时间 ]545:)Q1
C (165)cost adjustment 成本调整 0X)vr~`
C (166)cost allocation 成本分配 PV68d; $:8
C (167)cost apportionment 成本分摊 GRZz@bAO?$
C (168)cost attribution 成本归属 b.*LmSX#
C (169)cost audit 成本审计
rPH7
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C (170)cost behaviour 成本性态 Ejug2q
C (171)cost benefit analysis 成本效益分析 %QP[/5vQ
C (172)cost center 成本中心 0E.N3
iU
C (173)cost driver 成本动因