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注会《审计》英语常用词汇 `sxN!Jj?
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1.audit 审计 cD8Ea(
2.attestation 鉴证 6Pijvx^0
3.credibility 可信赖程度 J7m`]!*t
4.audit of financial statements 财务报表审计 tj
0Qr-/
5.agreed-upon procedures 执行商定程序 ?OO%5PSe n
6.high levels of assurance 高水平保证 B~r
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7.compilation 编制 idz9YpW
8.reliability 可靠性 6Ty
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9.relevance 相关性 0V7 _n
10.professional skepticism 职业谨慎 @E(P9zQ/zy
11.objectivity 客观性 yDuq6
`R*
12. professional competence 专业胜任能力 1b+h>.gWar
13.Senior/CPA-in-charge 项目经理 Z:c*!`F
14.audit engagement letter 业务约定书 gi 5XP]z
15.recurring audit 连续审计 9.]
kOs_
16.the client 委托人 KcnjF^k
17.change CPA 更换注册会计师 8? F
2jv
18.the existing CPA 现任注册会计师 nj"m^PmWo3
19.the successor CPA 后任注册会计师 !"%S#nrL$
20.the preceding CPA前任注册会计师 -U:2H7
21.issue the audit report 出具审计报告 }{t3SGs J
22.expert 专家 ]7l{g9?ZtV
23.the board of directors 董事会 S2bexbp0o
24.knowledge of the entity‘ s business 了解被审计单位情况 a_AJ)
4
25.assess material misstatement risks评估重大错报风险 *F..ZS'$[
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S[^nSF
27.a general knowledge of —— 初步了解―――的情况 g+3Hwtl
28.a more knowledge of—— 进一步了解的情况 jf 8w7T
29.the prior year‘s working papers 以前年度工作底稿 qZP:@r"
30.minutes of meeting 会议纪要 aC}p^Nkr"k
31.business risks 经营风险 =tHD 4I
32.appropriateness 适当性
@Rf^P(
33.accounting estimate 会计估计
L,
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34.management representations 管理层声明 %2,/jhHL
35.going concern assumption 持续经营假设 wE8]'o
36.audit plan 审计计划 'rvE
37.significant audit areas 重点审计领域 b(1:w"wD
38.error 错误 Yq{jEatY{/
39.fraud舞弊 ^} tuP
40.modified or additional procedures 修改或追加审计程序 D>S8$]^Dm
41.misappropriation of assets 侵占资产 #:Xa'D+
42.transactions without substance 虚假交易
&AJUY()8
43.unusual pressures 异常压力 K,]woNxaw
44.the suspected noncompliance 涉嫌存在违法行为 d&?F#$> 7|
45.materialiy 重要性 !x6IV25
46.exceed the materiality level 超过重要性水平 8,H~4Ce3
47.approach the materiality level 接近重要性水平 7<vy;"wB
48.an acceptably low level 可接受水平 =CE HRny
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 1j+eD:d'
50.misstatements or omissions 错报或漏报 vv!Bo~L1,
51.aggregate 总计 T"IW Jpc
52.subsequent events 期后事项 X4Lsvvz%@
53.adjust the financial statements 调整财务报表 Z|}H^0~7S
54.perform additional audit procedures 实施追加的审计程序 +~:x}QwGT
55.audit risk 审计风险 fmBkB8
56.detection risk 检查风险 l-XnB
57.inappropriate audit opinion 不适当的审计意见 ss*5.(y
58.material misstatement 重大的错报 16L"^EYq
59.tolerable misstatement 可容忍错报 fH; |Rm
60.the acceptable level of detection risk 可接受的检查风险 y]w )`}Ax
61.assessed level of material misstatement risk 重大错报风险的评估水平 u!M&;QL
62.simall business 小规模企业 8z?$t-D O
63.accounting system 会计系统 qR_SQ
VN
64.test of control 控制测试 ?S8$5
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65.walk-through test 穿行测试 @::lJDGVv
66.communication 沟通 $@68=
67.flow chart 流程图 RZ<.\N
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68.reperformance of internal control 重新执行 7WXiG0
69.audit evidence 审计证据 'r6 cVBb}
70.substantive procedures 实质性程序 + 2OZJVJ
71.assertions 认定 } mgVC
72.esistence 存在 t&38@p
73.occurrence 发生 v [dAywW
74.completeness 完整性 DhHtz.6
75.rights and obligations 权利和义务 7bHE!#L`0
76.valuation and allocation 计价和分摊 ,=yOek}
77.cutoff 截止 dWMccn;-m
78.accuracy 准确性 V, E9Uds
79.classification 分类 58 kv#;j
80.inspection 检查 B5D3_iX]
81.supervision of counting 监盘
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82.observation 观察 g^qz&;R]
83.confirmation 函证 SCqu,
84.computation 计算 F|9a}(-7
85.analytical procedures 分析程序 dP?nP(l
86.vouch 核对 =P1RdyP
87.trace 追查 K6ciqwUO
88.audit sampling 审计抽样 .v N)A
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89.error 误差 )8 oEs
90.expected error 预期误差 $3lt{ %
91.population 总体 fi5YMYd1
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 eog\pMv
94.sampling unit 抽样单位 =CWc`
95.statistical sampling 统计抽样 }#1UD
96.tolerable error 可容忍误差 g9M')8a n
97.the risk of under reliance 信赖不足风险 hkkF1
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98.the risk of over reliance 信赖过度风险 r4;^c}
99.the risk of incorrect rejection 误拒风险 &~z+ R="=
100. the risk of incorrect acceptance 误受风险 7ZL,p:
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101.working trial balance 试算平衡表 2*N&q|ED
102.index and cross-referencing 索引和交叉索引 &t[z
103.cash receipt 现金收入 ,xm;JXJ
104.cash disbursement 现金支出 *xEI
Zx
105.bank statement 银行对账单 od;Bb
106.bank reconciliation 银行存款余额调节表 ^-
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107.balance sheet date 资产负债表日 tq2-.]Y@U
108.net realizable value 可变现净值 [8{_i?wY
109.storeroom 仓库 vd2uD2%con
110.sale invoice 销售发票 L[`R8n1C
111.price list 价目表 xhw8#
112.positive confirmation request 积极式询证函 f+Pg1Q0zI
113.negative confirmation request 消极式询证函 (xI)"{
114.purchase requisition 请购单 "bv,I-\
115.receiving report 验收报告 NEjPU#@c
116.gross margin 毛利 SH .9!lQv
117.manufacturing overhead 制造费用 +s#S{b
118.material requisition 领料单 F<6KaZ|
119.inventory-taking 存货盘点 !#}v:~[A
120.bond certificate 债券 Bl>_&A)
121.stock certificate 股票 8<w
tf]x
122.audit report 审计报告 Oex{:dO "F
123.entity 被审计单位 dt`9RB$
124.addressee of the audit report 审计报告的收件人 XLkL#&Ir
125.unqualified opinion 无保留意见 T*7S;<2
126.qualified opinion 保留意见 6n2Vx1b
127.disclaimer of opinion 无法表示意见 ,-w-su=J_
128.adverse opinion 否定意见 Z!q2F%02FO
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A (1)ABC 作业基础成本计算 Y&ct+w]%
A (2)absorbed overhead 已吸收制造费用 z^gDbXS
A (3)absorption costing 吸收成本计算 (mD-FR@#
A (4)account 账户,报表 WZ-4^WM=!
A (5)accounting postulate 会计假设 L8,H9T#e
A (6)accounting series release 会计公告文件 X67C;H+
A (7)accounting valuation 会计计价 U89]?^|bb
A (8)account sale 承销清单 g=8|z#S
A (9)accountability concept 经营责任概念 YR^Ee8 _H
A (10)accountancy 会计职业 l8hvq(,{
A (11)accountant 会计师 pgLzFY['
A (12)accounting 会计 T! &[
A (13)agency cost 代理成本 0 .6X{kO
A (14)accounting bases 会计基础 23B^g
A (15)accounting manual 会计手册 pIU#c&%<9
A (16)accounting period 会计期间 EOd.Tyb!/
A (17)accounting policies 会计方针 C,sD?PcSi+
A (18)accounting rate of return 会计报酬率 a}[=_vb}K
A (19)accounting reference date 会计参照日 qaCi)f!Dl
A (20)accounting reference period 会计参照期间 S0Rf>Eo4
A (21)accrual concept 应计概念 Nqo#sBS
A (22)accrual expenses 应计费用 *@$($<pY&
A (23)acid test ration 速动比率(酸性测试比率) "w:\@Jwu(
A (24)acquisition 购置 e)ZyTuj
A (25)acquisition accounting 收购会计 W<cW;mO
A (26)activity based accounting 作业基础成本计算 )7Ho n
A (27)adjusting events 调整事项 D7gX,e
A (28)administrative expenses 行政管理费 :FKYYH\
A (29)advice note 发货通知 1pYmtr
A (30)amortization 摊销 L.I}-
n
A (31)analytical review 分析性检查 <{-(\>f!9
A (32)annual equivalent cost 年度等量成本法 b]tA2~e
A (33)annual report and accounts 年度报告和报表 q N[\J7Pz9
A (34)appraisal cost 检验成本 q>(I*=7
A (35)appropriation account 盈余分配账户 ~vjr;a(B
A (36)articles of association 公司章程细则 clR?< LO
A (37)assets 资产 k#IS,NKE
A (38)assets cover 资产保障 M<M#<kD
A (39)asset value per share 每股资产价值 Z;"4$@|qE
A (40)associated company 联营公司 N%n1>!X)!
A (41)attainable standard 可达标准 LS2ek*FJO
_x,-d|9bd
A (42)attributable profit 可归属利润 #(26t _a
A (43)audit 审计 V{AH\IV-
A (44)audit report 审计报告 AK*mcTr
A (45)auditing standards 审计准则 ziB]S@U
A (46)authorized share capital 额定股本 uV/HNzC
A (47)available hours 可用小时 Yt O@n@1
A (48)avoidable costs 可避免成本 E{+c*sz
B (49)back-to-back loan 易币贷款 `DWi4y7
B (50)backflush accounting 倒退成本计算 &"r==A?
B (51)bad debts 坏帐 ,XBV }y
B (52)bad debts ratio 坏帐比率 QBPvGnb
B (53)bank charges 银行手续费 H>X\C;X[
B (54)bank overdraft 银行透支 "M5ro$qZ}
B (55)bank reconciliation 银行存款调节表 \/x)BE,
B (56)bank statement 银行对账单 5.C[)`_
B (57)bankruptcy 破产 Ck/_UY|
B (58)basis of apportionment 分摊基础 _/z)&0DO
B (59)batch 批量 upEPv
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B (60)batch costing 分批成本计算 E^EU+})Ujr
B (61)beta factor B(市场)风险因素 kj<D 4)
B (62)bill 账单 ~\@<8@N2a6
B (63)bill of exchange 汇票 K+`-[v5\
B (64)bill of landing 提单 i Ks,i9j
B (65)bill of materials 用料预计单 23u1nU[0
B (66)bill payable 应付票据 #by9D&QP]
B (67)bill receivable 应收票据 faL^=CAe
B (68)bin card 存货记录卡 ;SlS!6.W-
B (69)bonus 红利 b0z{"
B (70)book-keeping 薄记 qeK
B (71)Boston classification 波士顿分类 d6d(?"
B (72)breakeven chart 保本图 d'x<F[`O
B (73)breakeven point 保本点 8NF;k5
B (74)breaking-down time 复位时间 'j,Li(@}
B (75)budget 预算 2
Zjb/
B (76)budget center 预算中心 yK>0[6l
B (77)budget cost allowance 预算成本折让 K^cWj_a"
B (78)budget manual 预算手册 OL
]T+6X
B (79)budget period 预算期间 c^[1]'y
B (80)budgetary control 预算控制 a m k42
B (81)budgeted capacity 预算生产能力 8a$jO+UvN
B (82)burden 制造费用 O.up%'%,
B (83)business center 经营中心 -RqAT 1
B (84)business entity 营业个体 n.8A
Ka6
B (85)business unit 经营单位 =Q=&Ucf_
B (86)buy-out management 管理性购买产权 BqEubP(si
B (87)by-product 副产品 :'=~/GR
C (88)called-up share capital 催缴股本 GFc
C (89)capacity 生产能力 zhvk%Y:
C (90)capacity ratios 生产能力比率 Z\gg<Q
C (91)capital 资本 @|
UIV
C (92)capital assets pricing model资本资产计价模式 ^s(X VVA
C (93)capital commitment 承诺资本 LN3dp?;_{
C (94)capital employed 已运用的资本 84oW
C (95)capital expenditure 资本支出 |>o0d~s
C (96)capital expenditureauthorization 资本支出核准 PHiX:0zT
C (97)capital expenditure control 资本支出控制
3NxaOO`
C (98)capital expenditure proposal资本支出申请 E[Ws} n.
C (99)capital funding planning 资本基金筹集计划 MCrO]N($b
C (100)capital gain 资本收益 5N3!!FFE
C (101)capital investment appraisal资本投资评估 SeJFZ0p
C (102)capital maintenance 资本保全 6`5
@E\"E
C (103)capital resource planning 资本资源计划 xP/1@6]_Je
C (104)capital surplus 资本盈余 kx:lk+Tx
C (105)capital turnover 资本周转率 I9G*iu=U
C (106)card 记录卡 b\Xu1>
C (107)cash 现金 4ysdna\+
C (108)cash account 现金账户 }vxH)U6$q
C (109)cash book 现金账薄 &_^*rD~
C (110)cash cow 金牛产品 ~ew**@N
C (111)cash flow 现金流量 % x*Ec[l
C (112)cash discounted 现金贴现 DEwtP
C (113)cash flow budget 现金流量预算 F+y`4>x
C (114)cash flow statement 现金流量表 N5an9r&z(1
C (115)cash ledger 现金分类账 .lF\b A|
C (116)cash limit 现金限额 6RT0\^X*:
C (117)CCA 现时成本会计 kcz#8K]~
C (118)center 中心 =UKR<@QrK
C (119)changeover time 变更时间
IOSoc 7+"
C (120)chartered entity 特许经济个体 \gz
wsT2&
C (121)cheque 支票 <pl2
dxy
C (122)cheque register 支票登记薄 *I1W+W`G
C (123)coin analysis 零钱分类 >8fz ?A
C (124)classification 分类 (yTz^o$t|
C (125)clock card 工时卡 xjbyI_D
C (126)code 代码 eP)YJe 3
C (127)commitment accounting 承诺确认会计 #m$% S%s
C (128)common cost 共同成本 *=If1qZs
C (129)company limited byguarantee 有限担保责任公司 %FI6\|`M
C (130)company limited shares 股份有限公司 /,@v"mE7c!
C (131)competitive position 竞争能力状况 Z
a1|fB
C (132)concept 概念 O2/w:zOg'
C (133)conglomerate 跨行业企业 #|_UA}Y
C (134)consistency concept 一致性概念 bq&S?! =s
C (135)consolidated accounts 合并报表 DUliU8B}\
C (136)consolidation accounting 合并会计 pr,1Wp0l
C (137)consortium 财团 "oXAIfU#T
C (138)contingency plan 应急计划 H|:)K^o
C (139)contingent liabilities 或有负债 2GKU9cV*`
C (140)continuous operation 连续生产 #bZ=R
C (141)contra 抵消 F*]
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C (142)contract cost 合同成本 eF;1l<<
C (143)contract costing 合同成本计算 iai4$Y(%
C (144)contribution 贡献毛益
Vh2/Ls5
C (145)contribution centre 贡献中心 ?uX6X'-
C (146)contribution chart 贡献图 5 /jY=/0.a
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 v*fc5"3eO
C (148)contribution to salesration 贡献毛益对销售比率 -+_aL
4.
C (149)control 控制 Tocdh.H|
C (150)control account 控制帐户
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C (151)control limits 控制限度 N3c)ce7[
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 O*/-I
pM
C (154)conversion cost 加工成本 z==}~|5
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 cB F%]
)!
C (156)corporate appraisal 公司评估 P:-/3
C (157)corporate planning 公司计划
j=QR*8*
C (158)corporate social reporting 公司社会报告 _N f[HP
C (159)corporation 股份公司 X6*y/KGN
C (160)cost 成本 u2O^3rG-
C (161)cost account 成本帐户 $#JVI:
C (162)cost accounting 成本会计 Hg_
XD,
C (163)cost accounting manual 成本手册 RkP|_Bf8)
C (164)cost accounts calendar 成本报表的日历时间 d#:J\2V"R
C (165)cost adjustment 成本调整 SVWSO
C (166)cost allocation 成本分配 wvaIgy%z
C (167)cost apportionment 成本分摊 "v(]"L
C (168)cost attribution 成本归属 R/cq00g
C (169)cost audit 成本审计 I5OH=,y`
C (170)cost behaviour 成本性态 YIUmCx0a
C (171)cost benefit analysis 成本效益分析 _"bvT?|
C (172)cost center 成本中心 I%C:d#p
C (173)cost driver 成本动因