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注会《审计》英语常用词汇 <\8
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1.audit 审计 yjO7/<2
2.attestation 鉴证 sHuz10
3.credibility 可信赖程度 c>R(Fs|6
4.audit of financial statements 财务报表审计 ,dp?'_q{
5.agreed-upon procedures 执行商定程序 e.+)0)A-
6.high levels of assurance 高水平保证 g-^m\
>B
7.compilation 编制 3oKGeB;Ja
8.reliability 可靠性 M~Slc*_%
9.relevance 相关性 ;!}SgzSH}
10.professional skepticism 职业谨慎 n96gDH*
11.objectivity 客观性 ;?!rpj
12. professional competence 专业胜任能力 85fDuJ9$Z"
13.Senior/CPA-in-charge 项目经理 #R8l"]fxr?
14.audit engagement letter 业务约定书 Z)A+ wM
15.recurring audit 连续审计 CJOl|"UyJ
16.the client 委托人 {XX Nl)%
17.change CPA 更换注册会计师 =s]{
18.the existing CPA 现任注册会计师 ]*@$%iCPE
19.the successor CPA 后任注册会计师 *N r|G61
20.the preceding CPA前任注册会计师 `Y;gMrp
21.issue the audit report 出具审计报告 55DzBV
22.expert 专家 GN9_ZlC
23.the board of directors 董事会 2P
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24.knowledge of the entity‘ s business 了解被审计单位情况 Sg$\ab $
25.assess material misstatement risks评估重大错报风险 \?^wu
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!03|
27.a general knowledge of —— 初步了解―――的情况 lnWiE}F
28.a more knowledge of—— 进一步了解的情况 F"H!CJJu&
29.the prior year‘s working papers 以前年度工作底稿 Q75^7Ga_
30.minutes of meeting 会议纪要 ehusI-q
31.business risks 经营风险 f5% &
32.appropriateness 适当性 0_
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33.accounting estimate 会计估计 a~7osRmp0
34.management representations 管理层声明 Q/n.T0Z^
35.going concern assumption 持续经营假设 Nj_sU0Dt
36.audit plan 审计计划 X@&uu0JJ
37.significant audit areas 重点审计领域 HdUW(FZ
38.error 错误 FBAC9}V"
39.fraud舞弊 CD1=2
40.modified or additional procedures 修改或追加审计程序 _IC
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41.misappropriation of assets 侵占资产 0|!<|N<
42.transactions without substance 虚假交易 &U*J{OP|
43.unusual pressures 异常压力 k#5e:VOb
44.the suspected noncompliance 涉嫌存在违法行为 xg^^ @o
45.materialiy 重要性 4_I{Q^f
46.exceed the materiality level 超过重要性水平 ^(JHRH~=h
47.approach the materiality level 接近重要性水平 SWsv,
48.an acceptably low level 可接受水平 w%dIe!sV
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 VQ<i$ I
50.misstatements or omissions 错报或漏报 &[Zap6]
51.aggregate 总计 zZc@;S#
52.subsequent events 期后事项 _`{{39 F
53.adjust the financial statements 调整财务报表 \y`3Lh Y
54.perform additional audit procedures 实施追加的审计程序 RhNaYO
55.audit risk 审计风险 xO-U]%oq
56.detection risk 检查风险 #Rx"L&3Ue
57.inappropriate audit opinion 不适当的审计意见 <`_OpNxqW
58.material misstatement 重大的错报 ynbpew aa
59.tolerable misstatement 可容忍错报 (E}cA&{
60.the acceptable level of detection risk 可接受的检查风险 \e8*vos
61.assessed level of material misstatement risk 重大错报风险的评估水平 6q[!X0u
62.simall business 小规模企业 <o7#?AcPu
63.accounting system 会计系统 H\+c'$
64.test of control 控制测试 [F)/mN
65.walk-through test 穿行测试 0#fG4D_
66.communication 沟通 )R)$T'
67.flow chart 流程图 ^=
Ct Aa2
68.reperformance of internal control 重新执行 XH:gQ 9FD
69.audit evidence 审计证据 B H0#Q5
70.substantive procedures 实质性程序 EhPVK6@
71.assertions 认定 I,<54?vS
72.esistence 存在 RvS q KW8
73.occurrence 发生 Y-3[KH D
74.completeness 完整性 Ipz
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75.rights and obligations 权利和义务 \*%i#]wO@
76.valuation and allocation 计价和分摊 "gvw0)
77.cutoff 截止 Ym.l@(
78.accuracy 准确性 )*K<;WIWH
79.classification 分类 aMvK8C%7
80.inspection 检查 e9`uD|KAS|
81.supervision of counting 监盘 $#7J\=GZ+
82.observation 观察 B.mbKntK)R
83.confirmation 函证 q _]
84.computation 计算 RQpIBsj
85.analytical procedures 分析程序 +8)]m<
86.vouch 核对 X`3vSCn
87.trace 追查 [Ql?Y$QB`4
88.audit sampling 审计抽样 :
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89.error 误差 45)ogg2
90.expected error 预期误差 [%84L@:h
91.population 总体 {y&\?'L'
92.sampling risk 抽样风险 h*#2bS~nl-
93.non- sampling risk 非抽样风险 q
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94.sampling unit 抽样单位 _(6B.
95.statistical sampling 统计抽样 C9m
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96.tolerable error 可容忍误差 MLt'YW^
97.the risk of under reliance 信赖不足风险 &V#z kW
98.the risk of over reliance 信赖过度风险 Z<N&UFw7QJ
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 Rnj Jg?I=
101.working trial balance 试算平衡表 Sj0 ucnuHi
102.index and cross-referencing 索引和交叉索引 ! 2Xr~u7a
103.cash receipt 现金收入 tt7PEEf
104.cash disbursement 现金支出 UbY~xs7_
105.bank statement 银行对账单 U1
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106.bank reconciliation 银行存款余额调节表 H-_^TB
107.balance sheet date 资产负债表日 Ig02M_
108.net realizable value 可变现净值 fVH*dX'Jz
109.storeroom 仓库 N[,VSO&
110.sale invoice 销售发票 m@G<ZCMZ
111.price list 价目表 )l#%.Z9
112.positive confirmation request 积极式询证函 h0F0d^W.
113.negative confirmation request 消极式询证函 *>aZc::
114.purchase requisition 请购单 T2:oWjC3$
115.receiving report 验收报告 cuQ7kECV
116.gross margin 毛利 \!UF|mD^tG
117.manufacturing overhead 制造费用 >@)*Sn9"
118.material requisition 领料单 8! H8[J
119.inventory-taking 存货盘点 .'^6QST
120.bond certificate 债券 bkr~13S{+
121.stock certificate 股票 ;wJ7oj<
122.audit report 审计报告 5\akI\
123.entity 被审计单位 Uz6{>OCvk|
124.addressee of the audit report 审计报告的收件人 E!zd(
125.unqualified opinion 无保留意见 p^KlH=1n.6
126.qualified opinion 保留意见 R`@8.]cpPy
127.disclaimer of opinion 无法表示意见 ]aC':55(
128.adverse opinion 否定意见 Gur8.A;Y
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A (1)ABC 作业基础成本计算 k9}Q7) @
A (2)absorbed overhead 已吸收制造费用 iK5]y+@8
A (3)absorption costing 吸收成本计算 Io$w|~x
A (4)account 账户,报表 7tpAZ<{
A (5)accounting postulate 会计假设 35Ai;mU'
A (6)accounting series release 会计公告文件 z5XYpi_;[
A (7)accounting valuation 会计计价 ydwK!j0y
A (8)account sale 承销清单 zmrQf/y{R
A (9)accountability concept 经营责任概念 6=ZRn gQ
A (10)accountancy 会计职业 /S:w&5e
A (11)accountant 会计师 R'Kt=.s<
A (12)accounting 会计 J)9 AnGWe
A (13)agency cost 代理成本 T@;! yz}Pf
A (14)accounting bases 会计基础 A Gv!c($
A (15)accounting manual 会计手册 6gj]y^}
A (16)accounting period 会计期间 K #qoR /:
A (17)accounting policies 会计方针 .S~@BI(|<
A (18)accounting rate of return 会计报酬率 DMF?5GX
A (19)accounting reference date 会计参照日 W(;x\Nc7
A (20)accounting reference period 会计参照期间 Ik`O.Q.}
A (21)accrual concept 应计概念 O&`U5w
A (22)accrual expenses 应计费用 Uc_jQ4e_
A (23)acid test ration 速动比率(酸性测试比率) [Ja)<!]<
A (24)acquisition 购置 )R jb/3*!
A (25)acquisition accounting 收购会计 @GN(]t&3
A (26)activity based accounting 作业基础成本计算 <Z{vC
A (27)adjusting events 调整事项 ]i-P-9PA4
A (28)administrative expenses 行政管理费 VZ\O9lD
A (29)advice note 发货通知 B$cOssl
A (30)amortization 摊销 F(#ha J$>
A (31)analytical review 分析性检查 _Zh2eXWdjM
A (32)annual equivalent cost 年度等量成本法 iI3v[S
A (33)annual report and accounts 年度报告和报表 &MCy.(jN
A (34)appraisal cost 检验成本 AXz-4,=xX
A (35)appropriation account 盈余分配账户 QB!jLlg(
A (36)articles of association 公司章程细则 yC0C`oC
A (37)assets 资产 <^d!Vzr]
A (38)assets cover 资产保障 h,^BC^VU9-
A (39)asset value per share 每股资产价值 TqIAWbb&
A (40)associated company 联营公司 xC<=~(
A (41)attainable standard 可达标准 }1 $h xfb
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A (42)attributable profit 可归属利润 Fj
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A (43)audit 审计
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A (44)audit report 审计报告 }VF#\q
A (45)auditing standards 审计准则 BbFa=H.
A (46)authorized share capital 额定股本 F "!agc2!
A (47)available hours 可用小时 YPu9Q
A (48)avoidable costs 可避免成本 b`$yqi<[
B (49)back-to-back loan 易币贷款 :*^:T_U
B (50)backflush accounting 倒退成本计算 >^dyQyK
B (51)bad debts 坏帐 W7t
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B (52)bad debts ratio 坏帐比率 *'6s63)I2
B (53)bank charges 银行手续费 vB^uxdt|m
B (54)bank overdraft 银行透支 _}D%iJg#
B (55)bank reconciliation 银行存款调节表 bG"HD?A_
B (56)bank statement 银行对账单 >QXzMN}o
B (57)bankruptcy 破产 l09Fn>wa
B (58)basis of apportionment 分摊基础 )B6# A0
B (59)batch 批量 5L F/5`
B (60)batch costing 分批成本计算 <$%ql'=
B (61)beta factor B(市场)风险因素 :Zza)>l
B (62)bill 账单 -LTKpN`[@
B (63)bill of exchange 汇票 k}GjD2m
B (64)bill of landing 提单 _g[-=y{Bb
B (65)bill of materials 用料预计单 -;$nb~y
B (66)bill payable 应付票据 {3LA%xO
B (67)bill receivable 应收票据 o]<jZ_|gB
B (68)bin card 存货记录卡 %,/lqc Fo
B (69)bonus 红利 F+m[&MKL
B (70)book-keeping 薄记 zCt\o
B (71)Boston classification 波士顿分类 TjxA#D)
B (72)breakeven chart 保本图 OOok hZd`
B (73)breakeven point 保本点 X1oGp+&
B (74)breaking-down time 复位时间 []zua14F6
B (75)budget 预算 yG\UW&P
B (76)budget center 预算中心 Z&Ue|Z4Qt
B (77)budget cost allowance 预算成本折让 [F+,YV%t
B (78)budget manual 预算手册 \@K~L4>
B (79)budget period 预算期间 );Z]SGd
B (80)budgetary control 预算控制 ;FU|7L$H
B (81)budgeted capacity 预算生产能力 6g"C#&{@
B (82)burden 制造费用 ?R|th Z
B (83)business center 经营中心 gyev5txn
B (84)business entity 营业个体 b0rX QMu
B (85)business unit 经营单位 ~M5:=zKQ
B (86)buy-out management 管理性购买产权 *t(4 $
B (87)by-product 副产品 _1aGtX|W
C (88)called-up share capital 催缴股本 w~|1Wd<v
C (89)capacity 生产能力 9C/MRmv`
C (90)capacity ratios 生产能力比率 a[sKE?
C (91)capital 资本 zC=a3
C (92)capital assets pricing model资本资产计价模式 *nRNg.i3D
C (93)capital commitment 承诺资本 !77NG4B
C (94)capital employed 已运用的资本 :HRT 2I
C (95)capital expenditure 资本支出 Ja|{1&J.
C (96)capital expenditureauthorization 资本支出核准 0}]SUe^
C (97)capital expenditure control 资本支出控制 RF?DtNuq
C (98)capital expenditure proposal资本支出申请 NLyXBV[hV
C (99)capital funding planning 资本基金筹集计划 wC`;f5->
C (100)capital gain 资本收益 ^2S# Uk
C (101)capital investment appraisal资本投资评估 9pLg+6O
C (102)capital maintenance 资本保全 vN65T$g7
C (103)capital resource planning 资本资源计划 GS;%zdH~
C (104)capital surplus 资本盈余 or 2|O#=
C (105)capital turnover 资本周转率 kccWoU,
C (106)card 记录卡 !:3.D,
C (107)cash 现金 \S ."?!U
C (108)cash account 现金账户 MzkkcQLK
C (109)cash book 现金账薄 .W
X,Nd3@
C (110)cash cow 金牛产品 %d2!\x%bG
C (111)cash flow 现金流量 Vn, ><g
C (112)cash discounted 现金贴现 P`(Mk6gE
C (113)cash flow budget 现金流量预算 0fArF*
C (114)cash flow statement 现金流量表 eKG2*CV
C (115)cash ledger 现金分类账 pK}=*y~$
C (116)cash limit 现金限额 @MbVWiv
C (117)CCA 现时成本会计 MsOs{2
)2
C (118)center 中心 r2\c'9uH
C (119)changeover time 变更时间 8 lT{1ro
C (120)chartered entity 特许经济个体 ]*N1t>fb
C (121)cheque 支票 ^YlI>_3s
C (122)cheque register 支票登记薄 I:l01W;
C (123)coin analysis 零钱分类 DHw<%Z-J
C (124)classification 分类
Q@S-f:!
C (125)clock card 工时卡 Z7a945Jd
C (126)code 代码 *if`/N-q(m
C (127)commitment accounting 承诺确认会计 :TalW~r|
C (128)common cost 共同成本 MYdO jcN
C (129)company limited byguarantee 有限担保责任公司 [f/I2
C (130)company limited shares 股份有限公司 =&nW~<- v
C (131)competitive position 竞争能力状况 /=: j9FF
C (132)concept 概念 G~,:2
o3
C (133)conglomerate 跨行业企业 vB0RKk}d5
C (134)consistency concept 一致性概念 wT,R0~V0
C (135)consolidated accounts 合并报表 0~Gle:
C (136)consolidation accounting 合并会计 5's~>up&
C (137)consortium 财团 EGVM)ur
C (138)contingency plan 应急计划 A8r^)QJP{
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 ?-)I+EAnE
C (141)contra 抵消
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C (142)contract cost 合同成本 YHXLv#8
C (143)contract costing 合同成本计算 hz:pbes
C (144)contribution 贡献毛益 xc@Ss[
C (145)contribution centre 贡献中心 #xh_
C (146)contribution chart 贡献图 }UwO<#
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 T{v>-xBRy
C (148)contribution to salesration 贡献毛益对销售比率 Xf[kI
C (149)control 控制 \ 0W!4D
C (150)control account 控制帐户 Smw QET<H
C (151)control limits 控制限度 4T6 {Y
C (152)controllability concept 可控制概念 ^h' Sla
C (153)controllable cost 可控制成本 ULJ mSe
C (154)conversion cost 加工成本 ^D%Za'
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 b aV>N[F&
C (156)corporate appraisal 公司评估 Fh$slow4!
C (157)corporate planning 公司计划 KngTc(^_D
C (158)corporate social reporting 公司社会报告 3?I;ovsM
C (159)corporation 股份公司 RE2&mYt
C (160)cost 成本 ')Y'c
C (161)cost account 成本帐户 2_^aw[-
C (162)cost accounting 成本会计 *cuuz
i&
C (163)cost accounting manual 成本手册 (V`Md\NL`
C (164)cost accounts calendar 成本报表的日历时间 nI
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C (165)cost adjustment 成本调整 9;.(u'y|
C (166)cost allocation 成本分配 m0n)dje
C (167)cost apportionment 成本分摊 T;TA7{B
C (168)cost attribution 成本归属 Z<[<n0o1
C (169)cost audit 成本审计 bNs4 5hDP
C (170)cost behaviour 成本性态 <7SpEVQ
C (171)cost benefit analysis 成本效益分析 Mn1Pt|_@!
C (172)cost center 成本中心 a8k; (/
C (173)cost driver 成本动因