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注会《审计》英语常用词汇 Q,.By
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1.audit 审计 3Y
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2.attestation 鉴证 =m}TU)4.
3.credibility 可信赖程度 Lt1U+o[ot
4.audit of financial statements 财务报表审计 -bypuMQ-p
5.agreed-upon procedures 执行商定程序 ITyzs4"VV
6.high levels of assurance 高水平保证 ;XG]Q<S\
7.compilation 编制 ]
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8.reliability 可靠性 H]s4% 9T
9.relevance 相关性
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10.professional skepticism 职业谨慎 mD7}t
11.objectivity 客观性 .f>,6?
12. professional competence 专业胜任能力 0G5'Y;8
13.Senior/CPA-in-charge 项目经理 {j?7d; 'j
14.audit engagement letter 业务约定书 -!cIesK;<
15.recurring audit 连续审计 {Eu'v$c!
16.the client 委托人 91up^
17.change CPA 更换注册会计师 M% @
18.the existing CPA 现任注册会计师 o{V#f_o
19.the successor CPA 后任注册会计师 A 4j<\xL
20.the preceding CPA前任注册会计师 s~^*+kq
21.issue the audit report 出具审计报告 0q{[\51*
22.expert 专家 /D[dO6.
23.the board of directors 董事会 uPkb, :6~Z
24.knowledge of the entity‘ s business 了解被审计单位情况 *>k!hq;j
25.assess material misstatement risks评估重大错报风险 ibJl;sJ
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 QY@u}&m%o
27.a general knowledge of —— 初步了解―――的情况 ivfXat-
28.a more knowledge of—— 进一步了解的情况 >uTPjR[
29.the prior year‘s working papers 以前年度工作底稿 XLm@etf
30.minutes of meeting 会议纪要 vM`7s[oAK
31.business risks 经营风险 p1D()-
32.appropriateness 适当性 "9@,l!
33.accounting estimate 会计估计 EJLQ&oH[
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 IIxJ
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36.audit plan 审计计划 /7gi/uh~-(
37.significant audit areas 重点审计领域 tMFsA`ng
38.error 错误 QH~Jy*\+PX
39.fraud舞弊 Uky9zGa
40.modified or additional procedures 修改或追加审计程序 mc
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41.misappropriation of assets 侵占资产 %c X"#+e
42.transactions without substance 虚假交易 zDDK
43.unusual pressures 异常压力 e .l!3xY2'
44.the suspected noncompliance 涉嫌存在违法行为 )11W)G`w
45.materialiy 重要性 0(gq;H5x'
46.exceed the materiality level 超过重要性水平 KiAcA]0
47.approach the materiality level 接近重要性水平 )TU<:V
48.an acceptably low level 可接受水平 q[ULGv
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 DyfsTx
50.misstatements or omissions 错报或漏报 /^:2<y8Ha
51.aggregate 总计 +tt9R_S
52.subsequent events 期后事项 /L&M,OUcr.
53.adjust the financial statements 调整财务报表 S`iR9{+&
54.perform additional audit procedures 实施追加的审计程序 5ZK&fKeCF
55.audit risk 审计风险 CISO<z0
56.detection risk 检查风险 ?x3Jv<G0*
57.inappropriate audit opinion 不适当的审计意见 g9KTn4
58.material misstatement 重大的错报 ^ve14mbF#.
59.tolerable misstatement 可容忍错报 `T"rG}c
60.the acceptable level of detection risk 可接受的检查风险 k4{:9zL1#?
61.assessed level of material misstatement risk 重大错报风险的评估水平 UTCzHh1
62.simall business 小规模企业 k_aW
63.accounting system 会计系统 z/ 7$NxJH
64.test of control 控制测试 {%b
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65.walk-through test 穿行测试 *C6 D3y
66.communication 沟通 zizk7<?L.
67.flow chart 流程图 .Evy_o\^
68.reperformance of internal control 重新执行 CPviR<ms_
69.audit evidence 审计证据 JA^v
70.substantive procedures 实质性程序 \Q&,ISO\
71.assertions 认定 "DQ'C%sL9
72.esistence 存在 $`ztiVu3
73.occurrence 发生 r:&|vP
74.completeness 完整性 m"d/b~q
75.rights and obligations 权利和义务 >7b)y
76.valuation and allocation 计价和分摊 G[Tl%w
77.cutoff 截止 p[v#EyoC
78.accuracy 准确性 v`DI<Lt
79.classification 分类 w?LrJ37u
80.inspection 检查 OgCy4_a[f
81.supervision of counting 监盘 "A3dvr
82.observation 观察 t6lE#<xZV;
83.confirmation 函证 8=;k"
84.computation 计算 Br5o7(AE
85.analytical procedures 分析程序 w%a8XnW]1
86.vouch 核对 ^Q.,\TL01
87.trace 追查 o3N] `xD'
88.audit sampling 审计抽样 p
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89.error 误差 U \oy8FZ
90.expected error 预期误差 j9R6ta3\l
91.population 总体 #sB,1"
92.sampling risk 抽样风险 ;inzyFbL=
93.non- sampling risk 非抽样风险 nJZ6?
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94.sampling unit 抽样单位 Bv9kSu9'~
95.statistical sampling 统计抽样 a~]bD
96.tolerable error 可容忍误差 x_MJJ(q8g
97.the risk of under reliance 信赖不足风险 / T
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98.the risk of over reliance 信赖过度风险 "Fnq>iR-
99.the risk of incorrect rejection 误拒风险 }-DE`c
100. the risk of incorrect acceptance 误受风险 Yu3zM79'k
101.working trial balance 试算平衡表 ?jO 5 9n
102.index and cross-referencing 索引和交叉索引 V[;M&=,"
103.cash receipt 现金收入 +wO#'D
104.cash disbursement 现金支出 `BY&>WY[
105.bank statement 银行对账单 .Y*f2A.v
106.bank reconciliation 银行存款余额调节表 _.V?A*
107.balance sheet date 资产负债表日 v;EQ, NL
108.net realizable value 可变现净值 ?KE$r~dn
109.storeroom 仓库 G"dS+,Q
110.sale invoice 销售发票 X~9j$3lUBR
111.price list 价目表 jd-glE,Y/
112.positive confirmation request 积极式询证函 T*[
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113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 ,h]o>
115.receiving report 验收报告 %O[N}_XHEh
116.gross margin 毛利 _5Bcwa/
117.manufacturing overhead 制造费用 ~I=Y{iM
118.material requisition 领料单 '0RwO[A#1
119.inventory-taking 存货盘点
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120.bond certificate 债券 ,&^3Z
121.stock certificate 股票 TbvtqM 0
122.audit report 审计报告 3gZ8.8q3
123.entity 被审计单位 ;#/@+4@a&
124.addressee of the audit report 审计报告的收件人 Q \hY7Xq'
125.unqualified opinion 无保留意见 ~x:DXEV,
126.qualified opinion 保留意见 Orn0Zpp<z
127.disclaimer of opinion 无法表示意见 J([s5:.[
128.adverse opinion 否定意见 'jg3
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A (1)ABC 作业基础成本计算 ,m3e?j@;r
A (2)absorbed overhead 已吸收制造费用 S$q=;"
A (3)absorption costing 吸收成本计算 U(>4s]O6
A (4)account 账户,报表 NAC_pM&B
A (5)accounting postulate 会计假设 o{:xp r=(
A (6)accounting series release 会计公告文件 }_'IE1bA
A (7)accounting valuation 会计计价 _qwQ;!9
A (8)account sale 承销清单 `)iY}Iu
A (9)accountability concept 经营责任概念 -Z-f1.Dm5
A (10)accountancy 会计职业 `fNpY#QsN
A (11)accountant 会计师 &[vw 0N-
A (12)accounting 会计 Uz7
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A (13)agency cost 代理成本 2}6%qgnT-
A (14)accounting bases 会计基础 /phX'xp
A (15)accounting manual 会计手册 dUrElXbXd
A (16)accounting period 会计期间 [lzN !!B!
A (17)accounting policies 会计方针 d*8 $>GA
A (18)accounting rate of return 会计报酬率 BaI $S>/Q
A (19)accounting reference date 会计参照日 <W8t|jt
A (20)accounting reference period 会计参照期间 ;*TIM%6#
A (21)accrual concept 应计概念 "ww|&-W9
A (22)accrual expenses 应计费用 /*FH:T<V
A (23)acid test ration 速动比率(酸性测试比率) 3g'S\G@
A (24)acquisition 购置 B(g_Gm<
A (25)acquisition accounting 收购会计 S{t +>/
A (26)activity based accounting 作业基础成本计算 |077Sf|
A (27)adjusting events 调整事项 fEf_F
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A (28)administrative expenses 行政管理费 CvSIV7zYo
A (29)advice note 发货通知 E51dV:l
A (30)amortization 摊销 .T<=z
A (31)analytical review 分析性检查 "Mw[P [w*
A (32)annual equivalent cost 年度等量成本法 BF*kb2"GZ6
A (33)annual report and accounts 年度报告和报表 8H,4kY?Z
A (34)appraisal cost 检验成本 ?lGG|9J\
A (35)appropriation account 盈余分配账户 1J=.N|(@Q
A (36)articles of association 公司章程细则 2"P99$"
A (37)assets 资产 -H^oXeN
A (38)assets cover 资产保障 Bs+(L [Z
A (39)asset value per share 每股资产价值 V]OmfPve
A (40)associated company 联营公司 i$G;f^Z!Y
A (41)attainable standard 可达标准 Ei}/iBG@
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A (42)attributable profit 可归属利润 ,j;m!V
A (43)audit 审计 c .3ZXqpI;
A (44)audit report 审计报告 ZX!r1*c
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A (45)auditing standards 审计准则 z?/1Kj}xG
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 ~LJY6A@y
A (48)avoidable costs 可避免成本 <U5wB]]
B (49)back-to-back loan 易币贷款 y
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B (50)backflush accounting 倒退成本计算 KH)D08
B (51)bad debts 坏帐 jUv!9Y}F
B (52)bad debts ratio 坏帐比率 >^q7c8]~g
B (53)bank charges 银行手续费 f0<hE2
B (54)bank overdraft 银行透支 E#J';tUQ
B (55)bank reconciliation 银行存款调节表 !-2R;yo12
B (56)bank statement 银行对账单 S=R7`a<.5
B (57)bankruptcy 破产 mpAR7AG6
B (58)basis of apportionment 分摊基础 KoE8Mp
B (59)batch 批量 n55Pv3}C
B (60)batch costing 分批成本计算 Tus}\0/i>
B (61)beta factor B(市场)风险因素 IEKU-k7}Z
B (62)bill 账单 4c
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B (63)bill of exchange 汇票 iHwLZ[O{
B (64)bill of landing 提单 V@>r*7\F
B (65)bill of materials 用料预计单 5>3}_
B (66)bill payable 应付票据 $vHU$lZ/W
B (67)bill receivable 应收票据 ?88[|;b3
B (68)bin card 存货记录卡 rg0ma
B (69)bonus 红利 Fc~'TBf,,`
B (70)book-keeping 薄记 E$W{8?:{
B (71)Boston classification 波士顿分类 +iRq8aS_
B (72)breakeven chart 保本图 TG}*5Z`
B (73)breakeven point 保本点 b'VV'+|
B (74)breaking-down time 复位时间 a#mNE*Dg
B (75)budget 预算 l"\~yNgk
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 SH*C"
B (78)budget manual 预算手册 7.DtdyM
B (79)budget period 预算期间 $0bjKy
B (80)budgetary control 预算控制 ^TMJ8`e
B (81)budgeted capacity 预算生产能力 ?$f)&O
B (82)burden 制造费用 iXyO(w4D
B (83)business center 经营中心 uOa26kE4
B (84)business entity 营业个体 R'k
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B (85)business unit 经营单位 xs\!$*R
B (86)buy-out management 管理性购买产权 OB[o2G <0
B (87)by-product 副产品 USFDy
C (88)called-up share capital 催缴股本 8ElKD{.BU8
C (89)capacity 生产能力 TKk-;Y=N
C (90)capacity ratios 生产能力比率 K3\#E/Ox
C (91)capital 资本 3 ?Y|
C (92)capital assets pricing model资本资产计价模式 i)#s.6.D>
C (93)capital commitment 承诺资本 >^Se'SE]
C (94)capital employed 已运用的资本 WL` 9~S
C (95)capital expenditure 资本支出 dw.F5?j`b
C (96)capital expenditureauthorization 资本支出核准 .{;Y'Zc14S
C (97)capital expenditure control 资本支出控制 ^Rx9w!pAN
C (98)capital expenditure proposal资本支出申请 m*$|GW9
C (99)capital funding planning 资本基金筹集计划 ?<G]&EK~~]
C (100)capital gain 资本收益 J8Yd1.Qj
C (101)capital investment appraisal资本投资评估 c/_+o;Bc
C (102)capital maintenance 资本保全 k}KC/d9.z
C (103)capital resource planning 资本资源计划 `"qP
C (104)capital surplus 资本盈余 w8g,a]p
C (105)capital turnover 资本周转率 J9K3s_SN
C (106)card 记录卡 O?<&+(uMTT
C (107)cash 现金 ?$e9<lsQq)
C (108)cash account 现金账户 0* /{4)r
C (109)cash book 现金账薄 +7t6k7]c
C (110)cash cow 金牛产品 bzdb|I6Z
C (111)cash flow 现金流量 >J|]moSVA
C (112)cash discounted 现金贴现 XUuu-wm:}
C (113)cash flow budget 现金流量预算
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C (114)cash flow statement 现金流量表 #
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C (115)cash ledger 现金分类账 ^<LY4^
C (116)cash limit 现金限额 ~rjTF!
C (117)CCA 现时成本会计 z,{<Nm7&F
C (118)center 中心 XQ4G)
C (119)changeover time 变更时间 CRbdAqofV
C (120)chartered entity 特许经济个体 cUDoN`fSl,
C (121)cheque 支票 Ela-,(Glk
C (122)cheque register 支票登记薄 5e
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C (123)coin analysis 零钱分类 rHP%0f9:
C (124)classification 分类 bFA!
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C (125)clock card 工时卡 hDV20&hq
C (126)code 代码 z5W@`=D
C (127)commitment accounting 承诺确认会计 PQ@L+],C
C (128)common cost 共同成本 31EyDU,W
C (129)company limited byguarantee 有限担保责任公司 P>9aI/d9
C (130)company limited shares 股份有限公司 JWA@
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C (131)competitive position 竞争能力状况 Fq9Q+RNMZL
C (132)concept 概念 8u!"#S#>a
C (133)conglomerate 跨行业企业 o[E_Ge}g8
C (134)consistency concept 一致性概念 D1nq2GwS
C (135)consolidated accounts 合并报表 U35A
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C (136)consolidation accounting 合并会计 0@2mXO9f"
C (137)consortium 财团 8p-=&cuo\@
C (138)contingency plan 应急计划 au,t%8AC
C (139)contingent liabilities 或有负债 &i!vd/*WlD
C (140)continuous operation 连续生产 O
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C (141)contra 抵消 pH`44KAuM
C (142)contract cost 合同成本 "QvmqI>
C (143)contract costing 合同成本计算 "T H6o:x
C (144)contribution 贡献毛益 ~q&pF"va8
C (145)contribution centre 贡献中心 L. ]$6Q0
C (146)contribution chart 贡献图 G|\^{5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 -R{V-
C (148)contribution to salesration 贡献毛益对销售比率 nk3y"ne7
C (149)control 控制 1".v6caW
C (150)control account 控制帐户 M4xi1M#%
C (151)control limits 控制限度 jNeI2-9c}
C (152)controllability concept 可控制概念 '_b.\_s-d
C (153)controllable cost 可控制成本 :W@#) 1=
C (154)conversion cost 加工成本 Y<0 4RV
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 9;xM%
C (156)corporate appraisal 公司评估 f-nz{U
C (157)corporate planning 公司计划 }-~T
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C (158)corporate social reporting 公司社会报告 4Z|vnj)Z
C (159)corporation 股份公司 <w\:<5e '
C (160)cost 成本 k? Xc
C (161)cost account 成本帐户 M@W[Bz
C (162)cost accounting 成本会计 I7^zU3]Ul
C (163)cost accounting manual 成本手册 @|'5n
C (164)cost accounts calendar 成本报表的日历时间 Q]o C47(
C (165)cost adjustment 成本调整 XR!us/U`a
C (166)cost allocation 成本分配 V34hFa
C (167)cost apportionment 成本分摊 <'G~8tA%v
C (168)cost attribution 成本归属 ITy/eZ"&:
C (169)cost audit 成本审计 gl&5l1&
C (170)cost behaviour 成本性态 <LRey%{q
C (171)cost benefit analysis 成本效益分析 e$Y[Z{T5
C (172)cost center 成本中心 sKyPosnP
C (173)cost driver 成本动因