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注会《审计》英语常用词汇 ,ayEZ#4.m
6 J>A U
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1.audit 审计 iyn9[>je
2.attestation 鉴证 Rq|6d
M6H
3.credibility 可信赖程度 j
JIP $
4.audit of financial statements 财务报表审计 D%
j GK
5.agreed-upon procedures 执行商定程序 (iq>]-=<
6.high levels of assurance 高水平保证 *;@wPT
7.compilation 编制 _^W;J/H
e
8.reliability 可靠性 %tP*_d:
9.relevance 相关性 J$}]p
10.professional skepticism 职业谨慎 H^|TV]^;N
11.objectivity 客观性 F` 7v
12. professional competence 专业胜任能力 6FzB-],
13.Senior/CPA-in-charge 项目经理 D^4nT,&8
14.audit engagement letter 业务约定书 ) (
YNNu
15.recurring audit 连续审计 X&WP.n)
16.the client 委托人 aVu!Qk=Z/
17.change CPA 更换注册会计师 E!ndXz 59
18.the existing CPA 现任注册会计师 ktrIi5B
19.the successor CPA 后任注册会计师 JaUzu3*=
20.the preceding CPA前任注册会计师 '4uu@?!dVk
21.issue the audit report 出具审计报告 !~|-CF0z=
22.expert 专家 p{5m5x
23.the board of directors 董事会 QdgJNT<=H,
24.knowledge of the entity‘ s business 了解被审计单位情况 %>$<s<y
25.assess material misstatement risks评估重大错报风险 R ABw(b
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 ;j%I1k%A
27.a general knowledge of —— 初步了解―――的情况 2]vTedSOl
28.a more knowledge of—— 进一步了解的情况 OK]Q Db
29.the prior year‘s working papers 以前年度工作底稿 #_.JkY
30.minutes of meeting 会议纪要 kB
Z1)?
31.business risks 经营风险 o6vn
l
32.appropriateness 适当性 KhND
pwO"
33.accounting estimate 会计估计 %rb$tKk
34.management representations 管理层声明 hnFpC1TO
35.going concern assumption 持续经营假设 41<~_+-@
36.audit plan 审计计划 e ymv/
37.significant audit areas 重点审计领域 :\|A.#
U
38.error 错误 r>(,)rs(l
39.fraud舞弊 94-BcN
40.modified or additional procedures 修改或追加审计程序 DURWE,W>
41.misappropriation of assets 侵占资产 |^l_F1+w
42.transactions without substance 虚假交易 V~/G,3:0y%
43.unusual pressures 异常压力 9
" q-Bb
44.the suspected noncompliance 涉嫌存在违法行为 Y5tyFi#w[
45.materialiy 重要性 kL1<H%1'
46.exceed the materiality level 超过重要性水平 ^OiL&p;r
47.approach the materiality level 接近重要性水平 ZxNTuGOB:
48.an acceptably low level 可接受水平 n/skDx TE
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 T^7Cv{[
50.misstatements or omissions 错报或漏报 M/6Z,oOU
51.aggregate 总计 gl+d0<Rzw
52.subsequent events 期后事项 kY$EK]s
53.adjust the financial statements 调整财务报表 5csh8i'V
54.perform additional audit procedures 实施追加的审计程序 74M 9z
55.audit risk 审计风险 @#4-4.6I<x
56.detection risk 检查风险 gbuh04#~
57.inappropriate audit opinion 不适当的审计意见 Wu{=QjgY
58.material misstatement 重大的错报
;v.[aq
59.tolerable misstatement 可容忍错报 yIL=jzm`7
60.the acceptable level of detection risk 可接受的检查风险 tq5
9w
61.assessed level of material misstatement risk 重大错报风险的评估水平 zzZEX
62.simall business 小规模企业 QP%_2m>yhl
63.accounting system 会计系统 '|4+<#
64.test of control 控制测试
}>hn
65.walk-through test 穿行测试 5z_d$.CIc
66.communication 沟通 8)0]cX
67.flow chart 流程图 gNEcE9y2
68.reperformance of internal control 重新执行 .v+JV6!u
69.audit evidence 审计证据 =3X>Ur
70.substantive procedures 实质性程序 a%r!55.
71.assertions 认定 lfj5?y
72.esistence 存在 w&?XsO@0W
73.occurrence 发生 $!_
X9)e
74.completeness 完整性 CI{2(.n4
75.rights and obligations 权利和义务 G[mqLI{q
76.valuation and allocation 计价和分摊 1@v<
77.cutoff 截止 U:TkO=/>:
78.accuracy 准确性 x{:U$[_
79.classification 分类 :gV~L3YW5
80.inspection 检查 9InP2u\&:
81.supervision of counting 监盘 Bg]VaTm[=
82.observation 观察 59oTU
83.confirmation 函证 zhw*
Bed<
84.computation 计算
]u5TvI,C
85.analytical procedures 分析程序 Em(_W5
ND{
86.vouch 核对 8lV:-"+5
87.trace 追查 E /H%q|q
88.audit sampling 审计抽样 !}!KT(%%
89.error 误差 jg?UwR&
90.expected error 预期误差 hH`x*:Qja
91.population 总体
<2)AbI+3
92.sampling risk 抽样风险 \( s `=(t
93.non- sampling risk 非抽样风险 w80X~
94.sampling unit 抽样单位 LWM<[8wJ4
95.statistical sampling 统计抽样 naaKAZ!S
96.tolerable error 可容忍误差 ;3/}"yG<p
97.the risk of under reliance 信赖不足风险 ]pvHsiI:
98.the risk of over reliance 信赖过度风险 DKS1Sm6d0
99.the risk of incorrect rejection 误拒风险 z}Cjk6z @
100. the risk of incorrect acceptance 误受风险 nG'Yo8I^5
101.working trial balance 试算平衡表 >.qFhO\1so
102.index and cross-referencing 索引和交叉索引 :i!fPN n
103.cash receipt 现金收入 r4mh:T4i
104.cash disbursement 现金支出 @_C]5D^J^~
105.bank statement 银行对账单 :Vxt2@p{
106.bank reconciliation 银行存款余额调节表 >2s6Y
107.balance sheet date 资产负债表日 MUl`0H"tR
108.net realizable value 可变现净值 7"Xy8]i{z
109.storeroom 仓库 &MpLm&
110.sale invoice 销售发票 a
Y)vi$;]
111.price list 价目表 qefp3&ls
112.positive confirmation request 积极式询证函 4dbX!0u1l
113.negative confirmation request 消极式询证函 'b.jKkW7
114.purchase requisition 请购单 'KjH|u
115.receiving report 验收报告 x~5,v5R^]
116.gross margin 毛利 c6F?#@?
117.manufacturing overhead 制造费用 C)U4Fr ?E:
118.material requisition 领料单 @S3 L%lOH
119.inventory-taking 存货盘点 0cG[<\qT
120.bond certificate 债券
T)e2IXGN
121.stock certificate 股票 ug]2wftlQ
122.audit report 审计报告 1T#-1n%[k(
123.entity 被审计单位 !ldEy#"X
124.addressee of the audit report 审计报告的收件人 1vq2`lWpx
125.unqualified opinion 无保留意见 Ou1kSG|kM
126.qualified opinion 保留意见 G
T~rr*X
127.disclaimer of opinion 无法表示意见 uM$b/3%s
128.adverse opinion 否定意见 "1gIR^S%9
gba1R
A (1)ABC 作业基础成本计算 S!A:/(^WB
A (2)absorbed overhead 已吸收制造费用 >aJmRA-C}
A (3)absorption costing 吸收成本计算 )s>|;K{
A (4)account 账户,报表 5{
yg
A (5)accounting postulate 会计假设 K-]) RIM
A (6)accounting series release 会计公告文件 UhJS=YvT
A (7)accounting valuation 会计计价 N_
ODr]L
A (8)account sale 承销清单 Vl$RMW@Ds
A (9)accountability concept 经营责任概念 uB+#<F/c
A (10)accountancy 会计职业 ^JxVs
7
A (11)accountant 会计师 iY`[d
sT
A (12)accounting 会计 \'=svJ
A (13)agency cost 代理成本 imADjBR]
A (14)accounting bases 会计基础 $E[O}+L$#
A (15)accounting manual 会计手册 ]A[}:E 5}
A (16)accounting period 会计期间 .~I:Hcf
/
A (17)accounting policies 会计方针 2XyyU}.$
A (18)accounting rate of return 会计报酬率 9=}#.W3.
A (19)accounting reference date 会计参照日 1;m?:|6K{
A (20)accounting reference period 会计参照期间 ;Lg
Mi5dN
A (21)accrual concept 应计概念 ~<u\YIJ
A (22)accrual expenses 应计费用 JQ
?8yl
A (23)acid test ration 速动比率(酸性测试比率) Z<|x6%
A (24)acquisition 购置 )PR`irw
A (25)acquisition accounting 收购会计 V+y|C[A
F
A (26)activity based accounting 作业基础成本计算 L2Cb/!z`c
A (27)adjusting events 调整事项 G-D}J2r=F
A (28)administrative expenses 行政管理费 .&5 3sJ0{
A (29)advice note 发货通知 A
PSkW9H
A (30)amortization 摊销 %l%ad-V
A (31)analytical review 分析性检查 Zah<e6L
A (32)annual equivalent cost 年度等量成本法 %d:cC:`
A (33)annual report and accounts 年度报告和报表 }qGd*k0F0
A (34)appraisal cost 检验成本 M%jR`qVFg.
A (35)appropriation account 盈余分配账户 ,I|^d.[2
A (36)articles of association 公司章程细则 Jm=3%H
A (37)assets 资产 TyO]|Q5
A (38)assets cover 资产保障 D
Q4O
A (39)asset value per share 每股资产价值 Y A+R!t:F{
A (40)associated company 联营公司 DQObHB8L
A (41)attainable standard 可达标准 xGOmvn^lQ
%*q^i}5)E
A (42)attributable profit 可归属利润 vx$DKQK@l\
A (43)audit 审计 L5:1dF
A (44)audit report 审计报告 \1?'JdN
A (45)auditing standards 审计准则 pQZ`dS\
A (46)authorized share capital 额定股本 >`WQxkpy
A (47)available hours 可用小时 _TdH6[9
A (48)avoidable costs 可避免成本 ?w'03lr%
B (49)back-to-back loan 易币贷款 OGH,
K'l
B (50)backflush accounting 倒退成本计算 ?W dY{;&
B (51)bad debts 坏帐 I=Y_EjZD
B (52)bad debts ratio 坏帐比率 1.,KN:qe
B (53)bank charges 银行手续费 L09r|g4Z
B (54)bank overdraft 银行透支 SPe%9J+
B (55)bank reconciliation 银行存款调节表 6e|uA7i
4
B (56)bank statement 银行对账单 ME>Sh~C\
B (57)bankruptcy 破产 wKcuIc$
B (58)basis of apportionment 分摊基础 F1}d@^K
7d
B (59)batch 批量
,<7
HLV
B (60)batch costing 分批成本计算 //3fgol
y
B (61)beta factor B(市场)风险因素 @G>eCj
B (62)bill 账单 =^zGn+@z
B (63)bill of exchange 汇票 d=\TC'd"{
B (64)bill of landing 提单 |A|K);
B (65)bill of materials 用料预计单 Y HgNL LZ?
B (66)bill payable 应付票据 ]2&RN@
B (67)bill receivable 应收票据 f6(1jx"
B (68)bin card 存货记录卡 <}xgp[O
B (69)bonus 红利 $PlMyLu7jc
B (70)book-keeping 薄记 <h|&7
B (71)Boston classification 波士顿分类 Q`O~ f<a
B (72)breakeven chart 保本图 4"nYxL"<4
B (73)breakeven point 保本点 ',D%,N}J
B (74)breaking-down time 复位时间 J`; 9Z
B (75)budget 预算 _9=cxwi<w
B (76)budget center 预算中心 [k%u$
B (77)budget cost allowance 预算成本折让 %LqT>HXJ
B (78)budget manual 预算手册 P~&J@8)c
B (79)budget period 预算期间 D2Q0p(#%
B (80)budgetary control 预算控制 jW^]N$>
B (81)budgeted capacity 预算生产能力 -U7,~z
B (82)burden 制造费用 ".pQM.T
B (83)business center 经营中心 _K!)0p
B (84)business entity 营业个体 oOLj?
0t
B (85)business unit 经营单位 T'Jl,)"
B (86)buy-out management 管理性购买产权 IQ$ 6}.
B (87)by-product 副产品 y\9#"=+
C (88)called-up share capital 催缴股本 3:c6x kaw
C (89)capacity 生产能力 8wkt9:
C (90)capacity ratios 生产能力比率 zlkW-rRkR
C (91)capital 资本 %Yg|QBm|
C (92)capital assets pricing model资本资产计价模式 0\k{v
C (93)capital commitment 承诺资本 +T,0,^*
C (94)capital employed 已运用的资本 DdeKZ)8
C (95)capital expenditure 资本支出 1bDXv,nD
C (96)capital expenditureauthorization 资本支出核准 k O.iJcZg
C (97)capital expenditure control 资本支出控制 VHLNJnA
C (98)capital expenditure proposal资本支出申请 n-GoG(s..b
C (99)capital funding planning 资本基金筹集计划 ExFz@6@
C (100)capital gain 资本收益 gTLBR
C (101)capital investment appraisal资本投资评估 @'Pay)P
C (102)capital maintenance 资本保全 M D&7k,!
C (103)capital resource planning 资本资源计划 0hXx31JN N
C (104)capital surplus 资本盈余 W]>%*n
C (105)capital turnover 资本周转率 (7$BF~s:,
C (106)card 记录卡 SUvrOl
C (107)cash 现金 D mky!Cp
C (108)cash account 现金账户 g^jTdrW/s
C (109)cash book 现金账薄 CFoR!r:X
C (110)cash cow 金牛产品 z$
{[Z=
C (111)cash flow 现金流量 u2[L^]|
C (112)cash discounted 现金贴现 g<$2#c}
C (113)cash flow budget 现金流量预算 0<f.r~
C (114)cash flow statement 现金流量表 _ib
@<%
C (115)cash ledger 现金分类账 "kVzN22
C (116)cash limit 现金限额 XBcbLF
C (117)CCA 现时成本会计 ;R@D
C (118)center 中心 {([`[7B>a<
C (119)changeover time 变更时间 lPtML<a
C (120)chartered entity 特许经济个体 m|OB_[9
C (121)cheque 支票 j0{Qy;wP )
C (122)cheque register 支票登记薄 wL>;_KdU`
C (123)coin analysis 零钱分类 i
If?K%M7
C (124)classification 分类 t4hc X[
C (125)clock card 工时卡 7y.iXe!P
C (126)code 代码 Otf{)f
C (127)commitment accounting 承诺确认会计 V:+z 3)qF
C (128)common cost 共同成本 8NJT:6Q7l
C (129)company limited byguarantee 有限担保责任公司 Zdfh*MHMg
C (130)company limited shares 股份有限公司 "-rqL
C (131)competitive position 竞争能力状况 kN#3HI]8
C (132)concept 概念 (I+e@UUiL
C (133)conglomerate 跨行业企业 *=T(ncR['
C (134)consistency concept 一致性概念 NQvI=R-g
C (135)consolidated accounts 合并报表 5/CF_v
C (136)consolidation accounting 合并会计 :V_UJ3xf
C (137)consortium 财团 xZ>j Q_}
C (138)contingency plan 应急计划 K(WKx7Kky^
C (139)contingent liabilities 或有负债 kZi/2UA5Z
C (140)continuous operation 连续生产 )me`Ud
C (141)contra 抵消 G68@(<<Z
C (142)contract cost 合同成本 MY}K.^4^
C (143)contract costing 合同成本计算 uotW[L9
C (144)contribution 贡献毛益 ~sq@^<M)s
C (145)contribution centre 贡献中心 f=S2O_Ee
C (146)contribution chart 贡献图
H4sc7-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 "I9 r>=
C (148)contribution to salesration 贡献毛益对销售比率 [%~yY&
C (149)control 控制 @S>;t)\J
C (150)control account 控制帐户 dT (i*E\j
C (151)control limits 控制限度 !?+q7U
C (152)controllability concept 可控制概念 j"VDqDDz
C (153)controllable cost 可控制成本 33&\E- Q>
C (154)conversion cost 加工成本 i` ay9J8N
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Y4_xV&
C (156)corporate appraisal 公司评估 <z>oY2%
C (157)corporate planning 公司计划 ZNL+w4
C (158)corporate social reporting 公司社会报告 (Fq:G) $
C (159)corporation 股份公司 >vO+k^'Y
C (160)cost 成本 F!*GrQms
C (161)cost account 成本帐户 |
>.</68Z
C (162)cost accounting 成本会计 :3b02}
b7
C (163)cost accounting manual 成本手册 .*.eY?,V
C (164)cost accounts calendar 成本报表的日历时间 uv^x
C (165)cost adjustment 成本调整 JO90TP
$
C (166)cost allocation 成本分配 %&q}5Y4!
C (167)cost apportionment 成本分摊 qV/>d',
C (168)cost attribution 成本归属 {];-b0MS~
C (169)cost audit 成本审计 vJV/3-yX
C (170)cost behaviour 成本性态 l\uNh~\
C (171)cost benefit analysis 成本效益分析 |{_>H'
C (172)cost center 成本中心 ;y50t$0
C (173)cost driver 成本动因