LO khjHR
KB`!Sj\
注会《审计》英语常用词汇 bg&zo;Ck8T
>x+6{^}Q >
Vp*KfS]
1.audit 审计 4C-jlm)V
2.attestation 鉴证 ?Exv|e
3.credibility 可信赖程度 8I8
F/47x
4.audit of financial statements 财务报表审计 )ufg
9"\
5.agreed-upon procedures 执行商定程序 oe
|)oTv
6.high levels of assurance 高水平保证 YoZFwRQU
7.compilation 编制 !tMuuK?IL=
8.reliability 可靠性 (-xS?8x$
9.relevance 相关性 ;":zkb{
10.professional skepticism 职业谨慎
TYmP)
11.objectivity 客观性 K/b_22]CC
12. professional competence 专业胜任能力 Wm"4Ae:B
13.Senior/CPA-in-charge 项目经理 t2"O
14.audit engagement letter 业务约定书 WDc+6/<
15.recurring audit 连续审计 FsV'Cu@!U
16.the client 委托人 9S7kUl{
17.change CPA 更换注册会计师 $Ifmc`r1
18.the existing CPA 现任注册会计师 !?p%xj?
19.the successor CPA 后任注册会计师 D@
|W<i-
20.the preceding CPA前任注册会计师 28H8l2{[>
21.issue the audit report 出具审计报告 R)z4n
22.expert 专家 5b
/|
!{
23.the board of directors 董事会 o/6-3QUak
24.knowledge of the entity‘ s business 了解被审计单位情况 8:>1F,
25.assess material misstatement risks评估重大错报风险 M?:c)&$]D
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 )XakJU^o
27.a general knowledge of —— 初步了解―――的情况 W
Z7BoDa7O
28.a more knowledge of—— 进一步了解的情况 ,TPISs
29.the prior year‘s working papers 以前年度工作底稿 `m>*d!h=
30.minutes of meeting 会议纪要 *x])Y~oQ
31.business risks 经营风险 [*H N"
32.appropriateness 适当性 #qI= Z0Y
33.accounting estimate 会计估计 wsN?[=l{s
34.management representations 管理层声明 Jd(,/q
35.going concern assumption 持续经营假设 e~@[18
36.audit plan 审计计划 P%=#^T&`}
37.significant audit areas 重点审计领域 2f:Eof(B
38.error 错误
\ 3?LqJ
39.fraud舞弊 C] 9p5Hs
40.modified or additional procedures 修改或追加审计程序 n9A7K$ZD@
41.misappropriation of assets 侵占资产 "D'B3; uWK
42.transactions without substance 虚假交易 zG9Y!SY\-
43.unusual pressures 异常压力 RIE5KCrGB
44.the suspected noncompliance 涉嫌存在违法行为 I8<,U!$
45.materialiy 重要性 O.Iu6D
46.exceed the materiality level 超过重要性水平 :GW&O /Yo
47.approach the materiality level 接近重要性水平 GXjfQ~<]
48.an acceptably low level 可接受水平 a{J,~2>
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 6290ZNvr
50.misstatements or omissions 错报或漏报 Jn3 An
51.aggregate 总计 T
G{k0cdOT
52.subsequent events 期后事项 s]mY*@a
%
53.adjust the financial statements 调整财务报表 R~jHr
)0.#
54.perform additional audit procedures 实施追加的审计程序 N:tY":Hi
55.audit risk 审计风险 bH2MdU
56.detection risk 检查风险 0iK;Egwm
57.inappropriate audit opinion 不适当的审计意见 ]X
f% ,iu
58.material misstatement 重大的错报 r8&^>4
59.tolerable misstatement 可容忍错报 <Ib[82PU
60.the acceptable level of detection risk 可接受的检查风险 %4
XJn@J
61.assessed level of material misstatement risk 重大错报风险的评估水平 +|@rD/I6
62.simall business 小规模企业 f=!VsR2o
63.accounting system 会计系统 o{EC&-
64.test of control 控制测试 ivz>dJ ?T
65.walk-through test 穿行测试 ;3@YZM'wt
66.communication 沟通 Nl9I*x^e
67.flow chart 流程图 4jBC9b}O
68.reperformance of internal control 重新执行 WN5`;{\
69.audit evidence 审计证据
MR,R}B$
70.substantive procedures 实质性程序 ]%Nl
v(
71.assertions 认定 3=$q
72.esistence 存在 n;p:=\uN
73.occurrence 发生 f1)x5N
74.completeness 完整性 HU-QDp%*r7
75.rights and obligations 权利和义务 VY"9?2?/
76.valuation and allocation 计价和分摊 f{i8w!O"~
77.cutoff 截止 o fMY,~w
78.accuracy 准确性 <[J[idY1he
79.classification 分类 @~"anqT`
80.inspection 检查 ?N=m<fn
81.supervision of counting 监盘 |vMpXiMxxT
82.observation 观察 >'xGp7}y
83.confirmation 函证 ND,Kldji
84.computation 计算 ^/=#UQ*k
85.analytical procedures 分析程序 P"?FnTbv[
86.vouch 核对 N0w`!<y:c
87.trace 追查 XfE -fH1j
88.audit sampling 审计抽样 Q33"u/-v
89.error 误差 G,<T/f
.{$
90.expected error 预期误差 z%7SrUj2
91.population 总体 ww{_c]My
92.sampling risk 抽样风险
kWb2F7m
93.non- sampling risk 非抽样风险 >'5_Y]h4m|
94.sampling unit 抽样单位 _#s=h_
FD
95.statistical sampling 统计抽样 je4 w=]JV
96.tolerable error 可容忍误差 rgf# wH%hN
97.the risk of under reliance 信赖不足风险 F3lw@b3])
98.the risk of over reliance 信赖过度风险 x]{E)d"!
99.the risk of incorrect rejection 误拒风险 {d%&zvJnD
100. the risk of incorrect acceptance 误受风险 P;8>5;U4-
101.working trial balance 试算平衡表 Hb(B?!M)
102.index and cross-referencing 索引和交叉索引 _l],
"[d
103.cash receipt 现金收入 CBKkBuKuk
104.cash disbursement 现金支出 :!f(F9
105.bank statement 银行对账单 ?Xo*1Z =
106.bank reconciliation 银行存款余额调节表 z6~
H:k1G%
107.balance sheet date 资产负债表日
I.@hW>k
108.net realizable value 可变现净值 mNAY%Wn6k
109.storeroom 仓库 %F9{EXJy
110.sale invoice 销售发票 oM1
6C|
111.price list 价目表 >Aq870n
112.positive confirmation request 积极式询证函 H{c?lT
113.negative confirmation request 消极式询证函 )Vk6;__
114.purchase requisition 请购单 (9mM kU=
115.receiving report 验收报告 F;!2(sPS
116.gross margin 毛利 HygY>s+3[
117.manufacturing overhead 制造费用 5ZPzPUa8~
118.material requisition 领料单 Gy Qm/I
119.inventory-taking 存货盘点 ,kp\(X[J
120.bond certificate 债券 V*$L;xbC|
121.stock certificate 股票 'QH1=$Su
122.audit report 审计报告
%_aMl
123.entity 被审计单位 Q_"\Q/=?Do
124.addressee of the audit report 审计报告的收件人 <n\`d
125.unqualified opinion 无保留意见 Hv<'dt
$|
126.qualified opinion 保留意见 M
ZSxQ8
127.disclaimer of opinion 无法表示意见 ^Ori|
4}'
128.adverse opinion 否定意见 1fL<&G
jSQ9.%4
A (1)ABC 作业基础成本计算 hc$@J}`
A (2)absorbed overhead 已吸收制造费用 aSYs_?&.
A (3)absorption costing 吸收成本计算 [rOaM$3|
A (4)account 账户,报表 p'?w2YN/
A (5)accounting postulate 会计假设 |"$uRV=qm
A (6)accounting series release 会计公告文件 @TA9V@?)
A (7)accounting valuation 会计计价 7C?.L70ZY
A (8)account sale 承销清单 A?"h@-~2
A (9)accountability concept 经营责任概念 Q1&P@Io$
A (10)accountancy 会计职业 w[Ep*-yeI
A (11)accountant 会计师 $H'X V"<o
A (12)accounting 会计 ftavbNR`W
A (13)agency cost 代理成本 m>e3vu
A (14)accounting bases 会计基础 i!dv0|_
A (15)accounting manual 会计手册 2vKx]w
A (16)accounting period 会计期间 ]`w}+B'/
A (17)accounting policies 会计方针 F X1ZG!
A (18)accounting rate of return 会计报酬率 q cA`)j
A (19)accounting reference date 会计参照日 d2ENm%q*PX
A (20)accounting reference period 会计参照期间 }yEoEI`
A (21)accrual concept 应计概念 fd8#Ng"1
A (22)accrual expenses 应计费用 N\1/JW+
A (23)acid test ration 速动比率(酸性测试比率) M`,XyIn
A (24)acquisition 购置 ;ggy5?>Qu
A (25)acquisition accounting 收购会计 tllBCuAe
A (26)activity based accounting 作业基础成本计算 H.O(*Q=
A (27)adjusting events 调整事项 xwzT#DXGJ
A (28)administrative expenses 行政管理费 s3lwu :4f
A (29)advice note 发货通知 22KI]$D#f
A (30)amortization 摊销 L$Z(+6m5
A (31)analytical review 分析性检查 OalP1Gy
A (32)annual equivalent cost 年度等量成本法 )3muPMaY
A (33)annual report and accounts 年度报告和报表 DcV<y-`'1
A (34)appraisal cost 检验成本 c8QnN:n
A (35)appropriation account 盈余分配账户 c! H 9yk
A (36)articles of association 公司章程细则 3On
JWuVfZ
A (37)assets 资产 R+$8w2#
A (38)assets cover 资产保障 $)e:8jS=
A (39)asset value per share 每股资产价值 L,-u.vV
A (40)associated company 联营公司 d\XRUO[
A (41)attainable standard 可达标准 ,R-Y~+!
X#+`e+Df
A (42)attributable profit 可归属利润 O
rk
A (43)audit 审计 eZO9GMO
A (44)audit report 审计报告 cvAtw Q'
A (45)auditing standards 审计准则 LnMwx#^*
A (46)authorized share capital 额定股本 ~%q7Vmk9
A (47)available hours 可用小时 udT xNl!
A (48)avoidable costs 可避免成本 (@ea|Fd#4
B (49)back-to-back loan 易币贷款 +>3]%i-\
B (50)backflush accounting 倒退成本计算 +
>sci
B (51)bad debts 坏帐 5urE
B (52)bad debts ratio 坏帐比率 .~dEUt/|)
B (53)bank charges 银行手续费 u2`xC4>c
B (54)bank overdraft 银行透支 3GmK3
uM
B (55)bank reconciliation 银行存款调节表 bBE^^9G=Z
B (56)bank statement 银行对账单 4NVgOr:
B (57)bankruptcy 破产 ;x>;jS.t
B (58)basis of apportionment 分摊基础 ehc<|O9tY
B (59)batch 批量 dV$!JTsd
B (60)batch costing 分批成本计算 g+Ph6W
B (61)beta factor B(市场)风险因素 K
M]Wl_z
B (62)bill 账单 R/N<0!HZ
B (63)bill of exchange 汇票 [w%#<5h
B (64)bill of landing 提单 L/k40cEI^z
B (65)bill of materials 用料预计单 C/+nSe.
B (66)bill payable 应付票据 fJ :jk
6@
B (67)bill receivable 应收票据 ^~I @
spR4
B (68)bin card 存货记录卡 c57b f
B (69)bonus 红利 lgG8!Ja
B (70)book-keeping 薄记 w?ai,Pw
B (71)Boston classification 波士顿分类 oBUh]sR{.
B (72)breakeven chart 保本图 t+}uIp42<
B (73)breakeven point 保本点 *#ompm
B (74)breaking-down time 复位时间 mahi7eU
P
B (75)budget 预算 *Ypq q
B (76)budget center 预算中心 !\w\ ]7ls
B (77)budget cost allowance 预算成本折让 #6FaIq92V
B (78)budget manual 预算手册 3GWrn,f
B (79)budget period 预算期间 ag/u8
B (80)budgetary control 预算控制 7jZrU|:yu(
B (81)budgeted capacity 预算生产能力 cJq<9(
B (82)burden 制造费用 KS>Fl->
B (83)business center 经营中心 J:W'cH$cR
B (84)business entity 营业个体 =w ,(M
B (85)business unit 经营单位 )9pBu
B
B (86)buy-out management 管理性购买产权 `hF;$
B (87)by-product 副产品 7+]F^
6
C (88)called-up share capital 催缴股本 '?L%F{g/9
C (89)capacity 生产能力 F0: &>'}
C (90)capacity ratios 生产能力比率 4O Zy&,
C (91)capital 资本 xf UhSt
C (92)capital assets pricing model资本资产计价模式 @S}|Ccfc
_
C (93)capital commitment 承诺资本 &.*T\3UO
C (94)capital employed 已运用的资本 e6es0D[>5
C (95)capital expenditure 资本支出 '!j(u@&!
C (96)capital expenditureauthorization 资本支出核准 { ;' :h
C (97)capital expenditure control 资本支出控制 EreAn
C (98)capital expenditure proposal资本支出申请 D; yd{]<
C (99)capital funding planning 资本基金筹集计划 IHfSkFz`j
C (100)capital gain 资本收益 ][N) 2_^M
C (101)capital investment appraisal资本投资评估 f8F1~q
C (102)capital maintenance 资本保全 XDvq7ZD
C (103)capital resource planning 资本资源计划 .i\wE@v
C (104)capital surplus 资本盈余 H!^C 2
C (105)capital turnover 资本周转率 ;op'V6iG
C (106)card 记录卡 d TgM"k
C (107)cash 现金 4jD\]Q="1
C (108)cash account 现金账户 !
%)L&W_
C (109)cash book 现金账薄 1o)=GV1
C (110)cash cow 金牛产品 F_~6n]Sr
C (111)cash flow 现金流量 ma`w\8a
C (112)cash discounted 现金贴现 :'b%5/ ^q
C (113)cash flow budget 现金流量预算 8Y]}Gb!
C (114)cash flow statement 现金流量表 |<7i|J
C (115)cash ledger 现金分类账 (T`q++
C (116)cash limit 现金限额 j?d!}v
C (117)CCA 现时成本会计 'NRN_c9
C (118)center 中心 )uuww
z
C (119)changeover time 变更时间 f>b!-|
C (120)chartered entity 特许经济个体 <y'qo8oqF
C (121)cheque 支票 's/27=o
C (122)cheque register 支票登记薄 olslzXn
7o
C (123)coin analysis 零钱分类 (h%|;9tF
C (124)classification 分类 =`ywd]\7
C (125)clock card 工时卡 s:G[Em1
C (126)code 代码 S@;&U1@h
C (127)commitment accounting 承诺确认会计 FW5*_%J
C (128)common cost 共同成本 ]r]+yM|
C (129)company limited byguarantee 有限担保责任公司 [cY?!Qd0
C (130)company limited shares 股份有限公司 "
-<}C%C
C (131)competitive position 竞争能力状况 {m>~`
C (132)concept 概念 Rb yF#[}
C (133)conglomerate 跨行业企业 Udg&
eEF
C (134)consistency concept 一致性概念 CiHn;-b;
C (135)consolidated accounts 合并报表 G<Th<JF)Q
C (136)consolidation accounting 合并会计 ejDCmD
C (137)consortium 财团 6qY\7R2+
C (138)contingency plan 应急计划 s-Q7uohK
C (139)contingent liabilities 或有负债 -+`az)lrp
C (140)continuous operation 连续生产 T;xHIg4
C (141)contra 抵消 W'm!f
C (142)contract cost 合同成本 QGu7D #%|
C (143)contract costing 合同成本计算 'bbV<?):
C (144)contribution 贡献毛益 Cw@k.{*7,
C (145)contribution centre 贡献中心 Jq=X!mTd.
C (146)contribution chart 贡献图 :K!GR
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 CAA tco5
C (148)contribution to salesration 贡献毛益对销售比率 c
g3Cl[s
C (149)control 控制 5n-9#J$
C (150)control account 控制帐户 0#2
T0zk
C (151)control limits 控制限度
&! 5CwEIF
C (152)controllability concept 可控制概念 UA1]o5K
C (153)controllable cost 可控制成本 Y8{T.\%\+
C (154)conversion cost 加工成本 M^!C?(Hx^x
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 iDyMWlV
C (156)corporate appraisal 公司评估 f/
$-Nl.
C (157)corporate planning 公司计划 ptnMCF
C (158)corporate social reporting 公司社会报告 OcyiL)tv 5
C (159)corporation 股份公司 a)YJ4\Qg[
C (160)cost 成本 )F=JkG
C (161)cost account 成本帐户 5( mCBH
C (162)cost accounting 成本会计 mdmZ1:PBM
C (163)cost accounting manual 成本手册 Po2_ 0uX
C (164)cost accounts calendar 成本报表的日历时间 HMl!?%%
C (165)cost adjustment 成本调整 nph7&[xQI
C (166)cost allocation 成本分配 #VP-T; Ahe
C (167)cost apportionment 成本分摊 -k|g04Q?
C (168)cost attribution 成本归属 tIc0S!H#
C (169)cost audit 成本审计 tU-#pB>H
C (170)cost behaviour 成本性态 4O5n6~24
C (171)cost benefit analysis 成本效益分析 ^59YfC<f
C (172)cost center 成本中心 t1*BWY
C (173)cost driver 成本动因