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注会《审计》英语常用词汇 -c%#Hd
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1.audit 审计 *^[m?3"W
2.attestation 鉴证 *<r\:g
3.credibility 可信赖程度 yM,.{m@F<
4.audit of financial statements 财务报表审计 +vf~s^
5.agreed-upon procedures 执行商定程序 kXW5bR
6.high levels of assurance 高水平保证 `r#]d
T[g
7.compilation 编制 m[aBHA^g
8.reliability 可靠性 ohEIr2
9.relevance 相关性 7Eb |AR
10.professional skepticism 职业谨慎 ZG(. Q:1
11.objectivity 客观性 e^!>W %.7Z
12. professional competence 专业胜任能力 d23;c )'
13.Senior/CPA-in-charge 项目经理 \B/!}Tn;
14.audit engagement letter 业务约定书 0G;
b+
15.recurring audit 连续审计 !2=m
|,
16.the client 委托人 Sb QM!Q
17.change CPA 更换注册会计师 $Gs
9"~z?;
18.the existing CPA 现任注册会计师 |)KOy~"
19.the successor CPA 后任注册会计师 ,"en7
20.the preceding CPA前任注册会计师 wWYo\WH'
21.issue the audit report 出具审计报告 hl}iw_e
22.expert 专家 k2-+3zx
23.the board of directors 董事会 3A&:
c/
24.knowledge of the entity‘ s business 了解被审计单位情况 d\O*Ol*/v
25.assess material misstatement risks评估重大错报风险 Pk?M~{S
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 !)r1zSY"g
27.a general knowledge of —— 初步了解―――的情况 +HDfEo T
28.a more knowledge of—— 进一步了解的情况 q"LE6?hs
29.the prior year‘s working papers 以前年度工作底稿 bU
$f4J
30.minutes of meeting 会议纪要 .n\j<Kq
31.business risks 经营风险 (e"\%p`
32.appropriateness 适当性 )L+>^cJI<
33.accounting estimate 会计估计 hQb3 8W[
34.management representations 管理层声明 ,gO(zI-1
35.going concern assumption 持续经营假设 t~v_k\`{
36.audit plan 审计计划 tD^$}u6
37.significant audit areas 重点审计领域 N({0" 7
38.error 错误 2 xE+"?0
39.fraud舞弊 F+<e9[
40.modified or additional procedures 修改或追加审计程序 ~o8
41.misappropriation of assets 侵占资产 b?U2g?lN:
42.transactions without substance 虚假交易 MV.&GUez{
43.unusual pressures 异常压力 ^\ku}X_[?
44.the suspected noncompliance 涉嫌存在违法行为 9P1!<6mN\
45.materialiy 重要性 j^5VmG
46.exceed the materiality level 超过重要性水平 M
o?y4X
47.approach the materiality level 接近重要性水平 Zjkg"
48.an acceptably low level 可接受水平 aN
5"[&
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 ;$Pjl8\
50.misstatements or omissions 错报或漏报 2rG
g
51.aggregate 总计 BMdcW
MYU\
52.subsequent events 期后事项 7lUnqX.
53.adjust the financial statements 调整财务报表 ooA%/
54.perform additional audit procedures 实施追加的审计程序 a7U`/*
55.audit risk 审计风险 'O^<i`8U]
56.detection risk 检查风险 dKpUw9C#/
57.inappropriate audit opinion 不适当的审计意见 %#7
]
58.material misstatement 重大的错报 GMKY1{
59.tolerable misstatement 可容忍错报 P>nz8NRq
60.the acceptable level of detection risk 可接受的检查风险 ){< qp
61.assessed level of material misstatement risk 重大错报风险的评估水平 eWGaGRem
62.simall business 小规模企业 3D-VePM=`
63.accounting system 会计系统 ruU &.mZ
64.test of control 控制测试 QTIC5cl,
65.walk-through test 穿行测试 4^GIQEjx
66.communication 沟通 /B!Ik:c}
67.flow chart 流程图 =
#T3p9
68.reperformance of internal control 重新执行 >&[q`i{
69.audit evidence 审计证据 (zml704dI)
70.substantive procedures 实质性程序 6f*QUw~
71.assertions 认定 Pi5($cn
72.esistence 存在 kXN8hU}iq
73.occurrence 发生 T+j-MR}{\
74.completeness 完整性 G`r/ te sW
75.rights and obligations 权利和义务 9GgXX9K
76.valuation and allocation 计价和分摊 -uei nd]
77.cutoff 截止 ePo :::
78.accuracy 准确性 :h8-y&;
79.classification 分类 [:M Fx6
80.inspection 检查 quL+UFuM
81.supervision of counting 监盘 @(CJT
-Ak
82.observation 观察 Oj1B @QE
83.confirmation 函证 >@0U B@
84.computation 计算 24I\smO
85.analytical procedures 分析程序 CHckmCgf4
86.vouch 核对 R4%
}IT^%P
87.trace 追查 6KE?@3;Om
88.audit sampling 审计抽样 , Y^GQ`~#
89.error 误差
R*O<
(
90.expected error 预期误差 UM}MK
91.population 总体 F;8
Uvj
92.sampling risk 抽样风险 xM:9XhH1
93.non- sampling risk 非抽样风险 ,zOv-pH
94.sampling unit 抽样单位 aL|a2+P[`q
95.statistical sampling 统计抽样 m](q,65 2
96.tolerable error 可容忍误差 ;m~%57.;\
97.the risk of under reliance 信赖不足风险 "R0(!3
98.the risk of over reliance 信赖过度风险 B8 r#o=q1
99.the risk of incorrect rejection 误拒风险 !@T5]( zV
100. the risk of incorrect acceptance 误受风险 dmYgv^t
101.working trial balance 试算平衡表 mvu$
102.index and cross-referencing 索引和交叉索引 ~\OZEE
I
103.cash receipt 现金收入 WesEZ\V
104.cash disbursement 现金支出 "?>hQM1R
105.bank statement 银行对账单 {JtfEna
106.bank reconciliation 银行存款余额调节表 e"cvo(}g
107.balance sheet date 资产负债表日 ,.i)(
Or
108.net realizable value 可变现净值 -eFq^KP2
109.storeroom 仓库 IoCi(N;
110.sale invoice 销售发票 Vrt*,R&
111.price list 价目表 O4oI&i 7
112.positive confirmation request 积极式询证函 ]6].l$%z#
113.negative confirmation request 消极式询证函 YSru5Q
114.purchase requisition 请购单 {-l:F2i
115.receiving report 验收报告 tY- `$U@
116.gross margin 毛利
'wjL7PI
117.manufacturing overhead 制造费用
j>)yV@g/
118.material requisition 领料单 C/ENJ&
119.inventory-taking 存货盘点 H{g&y
o
120.bond certificate 债券 lNx:_g:SrZ
121.stock certificate 股票 .$zo_~ mR
122.audit report 审计报告 SquuK1P=
123.entity 被审计单位 T7Qw1k
124.addressee of the audit report 审计报告的收件人 uF\ ;m.
125.unqualified opinion 无保留意见 /-Y.A<ieN8
126.qualified opinion 保留意见 )#v0.pE
127.disclaimer of opinion 无法表示意见 V5rW_X:]8
128.adverse opinion 否定意见 -Q"
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A (1)ABC 作业基础成本计算 8B;HMD
A (2)absorbed overhead 已吸收制造费用 eT@,QA(3
A (3)absorption costing 吸收成本计算 y\mK?eR
A (4)account 账户,报表 ^v&)z,
A (5)accounting postulate 会计假设 Y\
j5{;V
A (6)accounting series release 会计公告文件 z K6'wL!!I
A (7)accounting valuation 会计计价 !h>aP4ofT
A (8)account sale 承销清单 |g!3f
A (9)accountability concept 经营责任概念 Rz"gPU4;`
A (10)accountancy 会计职业 >?(}F':
A (11)accountant 会计师 XX'm
M v
A (12)accounting 会计 oT*qMLdn
A (13)agency cost 代理成本 kmM->v
A (14)accounting bases 会计基础 7i88iT
A (15)accounting manual 会计手册 hIFfvUl
A (16)accounting period 会计期间 mH9_HK.C
A (17)accounting policies 会计方针 i|CAN,'
A (18)accounting rate of return 会计报酬率 ^ ^k]2oG
A (19)accounting reference date 会计参照日 ~JTp8E9kw
A (20)accounting reference period 会计参照期间 q]wP^;\Jl
A (21)accrual concept 应计概念 `Zd\d:Wyv
A (22)accrual expenses 应计费用 .
NT9dX
A (23)acid test ration 速动比率(酸性测试比率) ;fZ9:WB
A (24)acquisition 购置 #_'|
TT>p#
A (25)acquisition accounting 收购会计 z<,-:=BC"
A (26)activity based accounting 作业基础成本计算 >=d%t6%(
A (27)adjusting events 调整事项 %Iv*u sXP
A (28)administrative expenses 行政管理费 ?K=
X[
A (29)advice note 发货通知 -P-&]
F5
A (30)amortization 摊销 M1J77LfS8
A (31)analytical review 分析性检查 tQIa6c4|
A (32)annual equivalent cost 年度等量成本法 @"L*!
A (33)annual report and accounts 年度报告和报表 O_^t u?x
A (34)appraisal cost 检验成本 ~
}?*v}
A (35)appropriation account 盈余分配账户 a
G\
A (36)articles of association 公司章程细则 O9R[F
A (37)assets 资产 xMHu:,ND
A (38)assets cover 资产保障 A3Oe=rB
A (39)asset value per share 每股资产价值 D0LoT?$N
A (40)associated company 联营公司 !EB[Lutm
A (41)attainable standard 可达标准 %>EM ^Z
TyN]P a
A (42)attributable profit 可归属利润 {R}Kt;L:Ut
A (43)audit 审计 abkt&981K+
A (44)audit report 审计报告 ~'#,*kA:6
A (45)auditing standards 审计准则 ]OLe&VRix
A (46)authorized share capital 额定股本 PEPf=sm
A (47)available hours 可用小时 ^e(
*{K;8
A (48)avoidable costs 可避免成本 <L+y
6B
B (49)back-to-back loan 易币贷款 Fm4)|5
B (50)backflush accounting 倒退成本计算 h9I vuv'
B (51)bad debts 坏帐 PiF &0;
B (52)bad debts ratio 坏帐比率 Q8^g WBc
B (53)bank charges 银行手续费 Mh8s @g
B (54)bank overdraft 银行透支 v&Oc,W
B (55)bank reconciliation 银行存款调节表 < m/@_"
B (56)bank statement 银行对账单 3h`_Qv%g
B (57)bankruptcy 破产 dQJ)0!B
B (58)basis of apportionment 分摊基础 -;j
'=?
B (59)batch 批量 Q<T+t0G\O-
B (60)batch costing 分批成本计算 @=dwvl' W
B (61)beta factor B(市场)风险因素 kR65{h"gZT
B (62)bill 账单 h Nx#x
B (63)bill of exchange 汇票 @k3xk1*
B (64)bill of landing 提单 s_%KWkS
B (65)bill of materials 用料预计单 Zk>#T:{h
B (66)bill payable 应付票据 kn&>4/')
B (67)bill receivable 应收票据 [(m+Ejzi%
B (68)bin card 存货记录卡 ?XB[awTD~
B (69)bonus 红利 .dKFQH iYJ
B (70)book-keeping 薄记 Xhp={p;
B (71)Boston classification 波士顿分类 ;3Z6K5z*f
B (72)breakeven chart 保本图 Eh&-b6:
B (73)breakeven point 保本点 f7?IXDQ>!
B (74)breaking-down time 复位时间
q.!<GqSgb
B (75)budget 预算 #}S<
O_
B (76)budget center 预算中心 Z~v-@
B (77)budget cost allowance 预算成本折让 ~TYpq;rq
B (78)budget manual 预算手册 xP-\)d-.aN
B (79)budget period 预算期间 Mq52B_
B (80)budgetary control 预算控制 1Uk Gjw1J
B (81)budgeted capacity 预算生产能力 T7?cnK"
B (82)burden 制造费用 RiiwsnjC
B (83)business center 经营中心 7~!F3WT{
B (84)business entity 营业个体 5F$~ZDu
B (85)business unit 经营单位 >!WH%J
B (86)buy-out management 管理性购买产权 OQiyAyX
B (87)by-product 副产品 DC(u,iW%6
C (88)called-up share capital 催缴股本 k nljc^
C (89)capacity 生产能力 Jsf"h-)P
C (90)capacity ratios 生产能力比率 HwZ"l31
C (91)capital 资本 NM+(ss'
C (92)capital assets pricing model资本资产计价模式 v@QfxV2
C (93)capital commitment 承诺资本 `l0"4[?
C (94)capital employed 已运用的资本 |vtj0,[
C (95)capital expenditure 资本支出 (D2N_l(`<
C (96)capital expenditureauthorization 资本支出核准 k\Z7Dg$\D
C (97)capital expenditure control 资本支出控制 f"R'Q|7D
C (98)capital expenditure proposal资本支出申请 s y>}2orj~
C (99)capital funding planning 资本基金筹集计划 /wU4^8Hz
C (100)capital gain 资本收益 '+v[z=.8]
C (101)capital investment appraisal资本投资评估 B3&C=*y
C (102)capital maintenance 资本保全 xjh(;S'
C (103)capital resource planning 资本资源计划 11?d,6Jl
C (104)capital surplus 资本盈余 $7*@TMX
C (105)capital turnover 资本周转率 97vQM
C (106)card 记录卡 uU/'oZ?
C (107)cash 现金 -8Hv3J'=
C (108)cash account 现金账户 #+L:V&QE
C (109)cash book 现金账薄 pvhN.z
C (110)cash cow 金牛产品 @:t2mz:^i
C (111)cash flow 现金流量 3|PV.
C (112)cash discounted 现金贴现 =w ! 6un
C (113)cash flow budget 现金流量预算 c7A]\1 ~
C (114)cash flow statement 现金流量表 6cXZ3;a
C (115)cash ledger 现金分类账 ZoR6f\2M
C (116)cash limit 现金限额 D[dI_|59a
C (117)CCA 现时成本会计 m1Xc3=Y
C (118)center 中心 l7#2
e ORm
C (119)changeover time 变更时间 jIck!
C (120)chartered entity 特许经济个体 MG vp6/Pd
C (121)cheque 支票 v(;n|=O
C (122)cheque register 支票登记薄 sp6A*mwl
C (123)coin analysis 零钱分类 <&l@ ):a
C (124)classification 分类 s[#_sR`y
C (125)clock card 工时卡
X3m)
C (126)code 代码 v+C%t!dx
C (127)commitment accounting 承诺确认会计 RV),E:?
C (128)common cost 共同成本 /_r` A
C (129)company limited byguarantee 有限担保责任公司 Bdm05}c@u
C (130)company limited shares 股份有限公司 ]h'*L`
C (131)competitive position 竞争能力状况 X*t2h3"}
C (132)concept 概念 %R P\,|
C (133)conglomerate 跨行业企业 L[tq@[(IJ
C (134)consistency concept 一致性概念 W1ql[DqE{
C (135)consolidated accounts 合并报表 [D2<)
C (136)consolidation accounting 合并会计
xM$AhH
C (137)consortium 财团 }pKKNZ`[
C (138)contingency plan 应急计划 jD?*s
d
C (139)contingent liabilities 或有负债 S3^(L
C (140)continuous operation 连续生产 *iJ>@vew
C (141)contra 抵消 MB+a?u0\
C (142)contract cost 合同成本 ufJHC06
C (143)contract costing 合同成本计算 V^< Zs//7
C (144)contribution 贡献毛益 UZ
!It>
C (145)contribution centre 贡献中心 Bi7&
yS5V
C (146)contribution chart 贡献图 ^1bM=9]F0
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~:99
)AOM
C (148)contribution to salesration 贡献毛益对销售比率 O+t'E9Fa
C (149)control 控制 =g$%jM>35
C (150)control account 控制帐户 Z6#(83G4
C (151)control limits 控制限度 a1z*Z/!5
C (152)controllability concept 可控制概念 |y4j:`@.
C (153)controllable cost 可控制成本 8;O /x
C (154)conversion cost 加工成本 7MIrrhk
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 [y"Yi PK
C (156)corporate appraisal 公司评估 E.G]T#wt0
C (157)corporate planning 公司计划 <sG}[:v
C (158)corporate social reporting 公司社会报告 g/gaPc*86
C (159)corporation 股份公司 Y+Cv9U0
C (160)cost 成本 M/kBAxNIC|
C (161)cost account 成本帐户 R]0tG
C (162)cost accounting 成本会计 Z GrDa
C (163)cost accounting manual 成本手册 ')ZZ)&U>z
C (164)cost accounts calendar 成本报表的日历时间 T=':$(t
C (165)cost adjustment 成本调整 !:a^f2^=
C (166)cost allocation 成本分配 Z<#h$XUA
C (167)cost apportionment 成本分摊 ucFfxar"
C (168)cost attribution 成本归属 6Oy6r
C (169)cost audit 成本审计 36}&{A
C (170)cost behaviour 成本性态 KgXu x-q
C (171)cost benefit analysis 成本效益分析 aVp-Ps|r
C (172)cost center 成本中心 <MJ-w1A
C (173)cost driver 成本动因