l Dwq[ I]w
YluvWHWi
注会《审计》英语常用词汇 !>+m46A
4
'vjU6gW
.Rb1
%1bdc
1.audit 审计 @00&J~D
2.attestation 鉴证 us<dw@P7{
3.credibility 可信赖程度 &`-e; Xt
4.audit of financial statements 财务报表审计 X)c0y3hk
5.agreed-upon procedures 执行商定程序 o?3C -A|
6.high levels of assurance 高水平保证 B <H
D
7.compilation 编制
Y8fel2;
8.reliability 可靠性 UD5hk
9.relevance 相关性 xyXVWd[
10.professional skepticism 职业谨慎 | OZ>5
11.objectivity 客观性 A9Pq}3U
12. professional competence 专业胜任能力 wLg
@BSC.
13.Senior/CPA-in-charge 项目经理 /"R{1
14.audit engagement letter 业务约定书 &s\/Uq
15.recurring audit 连续审计 YPw=iF]
16.the client 委托人 bQu@.'O!k
17.change CPA 更换注册会计师 0f5)]
18.the existing CPA 现任注册会计师 C
[8='i26
19.the successor CPA 后任注册会计师 S6_dmTV*
20.the preceding CPA前任注册会计师 .g=D70
21.issue the audit report 出具审计报告 :&RpB^]
22.expert 专家 :/fT8KCwo
23.the board of directors 董事会 fnFIw=d
24.knowledge of the entity‘ s business 了解被审计单位情况 2e({%P@2?
25.assess material misstatement risks评估重大错报风险 "M %WV>
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 Rp}Sm,w(
27.a general knowledge of —— 初步了解―――的情况 nQfSQM
g
28.a more knowledge of—— 进一步了解的情况 =RlAOgJ
29.the prior year‘s working papers 以前年度工作底稿 Xupwh5
G2
30.minutes of meeting 会议纪要 =feVT2*
31.business risks 经营风险 rC ,ZRFF
32.appropriateness 适当性 G49`a*Jn
33.accounting estimate 会计估计 K#yCZ2
34.management representations 管理层声明 /BM{tH
35.going concern assumption 持续经营假设 C
}:_&^DQ
36.audit plan 审计计划 9;
aOUs:<
37.significant audit areas 重点审计领域 <*ME&cgh4
38.error 错误 <sjz_::V8R
39.fraud舞弊 T
{F
' Y%
40.modified or additional procedures 修改或追加审计程序 U/\LOIs
41.misappropriation of assets 侵占资产 CraD
42.transactions without substance 虚假交易 /86PqKU(P
43.unusual pressures 异常压力 jF{\=&fU
44.the suspected noncompliance 涉嫌存在违法行为 5d)\Z0s
45.materialiy 重要性 V?jot<|$
46.exceed the materiality level 超过重要性水平 #[~f 6s9D
47.approach the materiality level 接近重要性水平 ,sp( (SF]1
48.an acceptably low level 可接受水平 Z. xOO|
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 ^F|/\i
50.misstatements or omissions 错报或漏报 !XF:.|
51.aggregate 总计 r+i=P_p
52.subsequent events 期后事项 su~J:~q
53.adjust the financial statements 调整财务报表 @ |(Tg
54.perform additional audit procedures 实施追加的审计程序 FyllVrK
55.audit risk 审计风险 m=^ihQ
56.detection risk 检查风险 1X#gHstD
57.inappropriate audit opinion 不适当的审计意见 D<bHRtP
58.material misstatement 重大的错报 QU)AgF[
59.tolerable misstatement 可容忍错报 a0&R! E;
60.the acceptable level of detection risk 可接受的检查风险 }#` -mRaU
61.assessed level of material misstatement risk 重大错报风险的评估水平 -8Uz8//A
62.simall business 小规模企业
?!n0N\|i]
63.accounting system 会计系统 z'k@$@:0XD
64.test of control 控制测试 Twk,R. O
65.walk-through test 穿行测试 7qhX`$
66.communication 沟通 QG;V\2T2[
67.flow chart 流程图 vu_ u\2d
68.reperformance of internal control 重新执行 5?Rzyfwk|
69.audit evidence 审计证据 U#(#U0s*-
70.substantive procedures 实质性程序 _Xfn
71.assertions 认定 QbEb}
Jt
72.esistence 存在 KU87WpjX
73.occurrence 发生 [CG*o>n&|
74.completeness 完整性 '2S?4Z
75.rights and obligations 权利和义务
g6;a2
76.valuation and allocation 计价和分摊 *orP{p-U
77.cutoff 截止 5uL!Ae
78.accuracy 准确性 PO]c&}/
79.classification 分类 <USr$
80.inspection 检查 }(w9[(K
81.supervision of counting 监盘 `it
82.observation 观察 w\5;;9_#
83.confirmation 函证 U^9#uK6GM
84.computation 计算 kaNK@a=e|/
85.analytical procedures 分析程序 Y
i`wj^
86.vouch 核对 j>|mpfU
87.trace 追查 HH7Bg0=(
88.audit sampling 审计抽样 s)7sgP
89.error 误差 t ;bU#THM
90.expected error 预期误差 KO=H!Em\l
91.population 总体 !mu1e=bY>
92.sampling risk 抽样风险 R
H0J#6C/
93.non- sampling risk 非抽样风险 k\}\>&Zqu
94.sampling unit 抽样单位 _F tI2G9
95.statistical sampling 统计抽样 jmn<gJ2Of
96.tolerable error 可容忍误差 A=\:b^\
97.the risk of under reliance 信赖不足风险 I{uwT5QT-
98.the risk of over reliance 信赖过度风险 -zH` 9>J5|
99.the risk of incorrect rejection 误拒风险 T9-2"M=|<
100. the risk of incorrect acceptance 误受风险 ECLQqjB
101.working trial balance 试算平衡表 Tu}?Q.pKo
102.index and cross-referencing 索引和交叉索引 M IR))j;
103.cash receipt 现金收入 nb #)$
l
104.cash disbursement 现金支出 :lp
V
105.bank statement 银行对账单 }\hz@G<
106.bank reconciliation 银行存款余额调节表 *.A{p ;JC(
107.balance sheet date 资产负债表日 2D'$
108.net realizable value 可变现净值 ac#I$V-
109.storeroom 仓库 :o}LJc)|
110.sale invoice 销售发票 t}f,j^`e
111.price list 价目表 h7o?z!
112.positive confirmation request 积极式询证函 nlR7V.
113.negative confirmation request 消极式询证函 1t< nm)
114.purchase requisition 请购单
i
5Dq'wp
115.receiving report 验收报告 b'
fcWp0
116.gross margin 毛利 jLF,R7t
117.manufacturing overhead 制造费用 ,?`Zrxe[
118.material requisition 领料单 [IP
XU9&Q
119.inventory-taking 存货盘点 =~
[RG
120.bond certificate 债券 a0
8Wt
121.stock certificate 股票 4-~S"T8<u
122.audit report 审计报告 !A&>Eeai
123.entity 被审计单位 H.*aVb$
124.addressee of the audit report 审计报告的收件人 XywsjeI4
125.unqualified opinion 无保留意见 "aJfW
126.qualified opinion 保留意见 ja+PVf
127.disclaimer of opinion 无法表示意见 XSe\@t~&g
128.adverse opinion 否定意见 hmr 2(f%U
P8n |MN
A (1)ABC 作业基础成本计算 y5`$Aa4~
A (2)absorbed overhead 已吸收制造费用 )5/,B-+O"
A (3)absorption costing 吸收成本计算 y.Y;<UGu
A (4)account 账户,报表 0c$ ')`!m
A (5)accounting postulate 会计假设 Wr;9Mz&{
A (6)accounting series release 会计公告文件 u/(~ewI
A (7)accounting valuation 会计计价 rqz`F\A;%
A (8)account sale 承销清单 tDn:B$*}W,
A (9)accountability concept 经营责任概念
Ula
h!s
A (10)accountancy 会计职业 @"O|[%7e
A (11)accountant 会计师 K%WG[p\Eu
A (12)accounting 会计 (
u-eL#@
A (13)agency cost 代理成本
X}_Gk5q*
A (14)accounting bases 会计基础 DW0N}>Gp*
A (15)accounting manual 会计手册 QpiA~
4
A (16)accounting period 会计期间 nIf~ds&TT
A (17)accounting policies 会计方针 w>TTu:
7
A (18)accounting rate of return 会计报酬率 ['Y"6[1
A (19)accounting reference date 会计参照日 Rh#QPYPq
A (20)accounting reference period 会计参照期间 nr- 32u
A (21)accrual concept 应计概念 *dPG[ }
A (22)accrual expenses 应计费用
o3(
:R0
A (23)acid test ration 速动比率(酸性测试比率) ^~J
F7u
A (24)acquisition 购置 _Z_R\
A (25)acquisition accounting 收购会计 _DLELcH
Y
A (26)activity based accounting 作业基础成本计算 nUf0TkA
A (27)adjusting events 调整事项 ~+CEek
A (28)administrative expenses 行政管理费 \x<i6&.
A (29)advice note 发货通知 e)*-<AGwC
A (30)amortization 摊销 i 2l/y,UX
A (31)analytical review 分析性检查 <N,:w`
g#
A (32)annual equivalent cost 年度等量成本法 >.&E-1[
+:
A (33)annual report and accounts 年度报告和报表 SGK
5
A (34)appraisal cost 检验成本 l-?#
oy
A (35)appropriation account 盈余分配账户 ^"] ]rZ)
A (36)articles of association 公司章程细则 BD?u|Fd,i:
A (37)assets 资产 (Q}ByX
A (38)assets cover 资产保障 A\ r}V-
A (39)asset value per share 每股资产价值 `CY c>n"
A (40)associated company 联营公司 EHk$,bM
A (41)attainable standard 可达标准 2U
@:.S'K
\Sv8c}8
A (42)attributable profit 可归属利润 -1} &\=8M
A (43)audit 审计 ;.Y-e
Q,
A (44)audit report 审计报告 o^v]d7I8b
A (45)auditing standards 审计准则 IZ<Et/3H
A (46)authorized share capital 额定股本 ;*njS
1@
A (47)available hours 可用小时 {h0T_8L/
A (48)avoidable costs 可避免成本 lx
:.9>
B (49)back-to-back loan 易币贷款 _0"s6D$
B (50)backflush accounting 倒退成本计算 sQBKzvFO3
B (51)bad debts 坏帐 /p$+oA+
B (52)bad debts ratio 坏帐比率 @K\hgaQ
B (53)bank charges 银行手续费 a g6[Nk
B (54)bank overdraft 银行透支 2B
b,ZC*
B (55)bank reconciliation 银行存款调节表 A$70!5*
B (56)bank statement 银行对账单 QB;jZpF
B (57)bankruptcy 破产 PwU<RKAE
B (58)basis of apportionment 分摊基础 m2
[]`Ir^@
B (59)batch 批量 L [&|<<c
B (60)batch costing 分批成本计算 )
3.=)?XW
B (61)beta factor B(市场)风险因素 sq{=TB{
B (62)bill 账单 %#TAz7
B (63)bill of exchange 汇票 DdqE6q
E
B (64)bill of landing 提单 *yYeqm
B (65)bill of materials 用料预计单 Nr?CZFN#
B (66)bill payable 应付票据 h?p!uQ
B (67)bill receivable 应收票据 !GnwE
B (68)bin card 存货记录卡 @6b4YV
h
B (69)bonus 红利 kQD~v+u
{`
B (70)book-keeping 薄记 @*BVS'\
B (71)Boston classification 波士顿分类 2`J#)f|
B (72)breakeven chart 保本图 ai"N;1/1O|
B (73)breakeven point 保本点 OmlM9cXm^4
B (74)breaking-down time 复位时间 ;$3epP
B (75)budget 预算 VUC_|=?dL
B (76)budget center 预算中心 QL:Qzr[
B (77)budget cost allowance 预算成本折让 Ffig0K+`
B (78)budget manual 预算手册 d)GR]^=r
B (79)budget period 预算期间 F
},kfCFF
B (80)budgetary control 预算控制 %E[ $np>
B (81)budgeted capacity 预算生产能力 X@za4d
B (82)burden 制造费用 pZKK7
B (83)business center 经营中心 AjJ/t4<
B (84)business entity 营业个体 Ml6}47
n
B (85)business unit 经营单位 }Z)YK
}_1
B (86)buy-out management 管理性购买产权 e[6Me
[b
B (87)by-product 副产品 Z-3("%_$/
C (88)called-up share capital 催缴股本 iy|;xBI,
C (89)capacity 生产能力 ;@qQ^!g2
C (90)capacity ratios 生产能力比率 vI]V@il
C (91)capital 资本 Vi#[kn'
C (92)capital assets pricing model资本资产计价模式 0{/'[o7
C (93)capital commitment 承诺资本 q"Sja!-;|
C (94)capital employed 已运用的资本 mbHMy[R
C (95)capital expenditure 资本支出 F`>qg2wO
C (96)capital expenditureauthorization 资本支出核准 zEh&@{u?
C (97)capital expenditure control 资本支出控制 )}u?ftu\
C (98)capital expenditure proposal资本支出申请 q8MyEoc:n
C (99)capital funding planning 资本基金筹集计划 Zt}b}Bz
C (100)capital gain 资本收益 MAQ-'s@
C (101)capital investment appraisal资本投资评估 %4})_h?j
C (102)capital maintenance 资本保全 MzF,is
C (103)capital resource planning 资本资源计划 =.l>Uw
!
C (104)capital surplus 资本盈余 f|Nkk*9$
C (105)capital turnover 资本周转率 ,6ae='=d
C (106)card 记录卡 BwAmNW&i
C (107)cash 现金 5a4i)I63o
C (108)cash account 现金账户 O"1HO[
C (109)cash book 现金账薄 / 2MhP=,
C (110)cash cow 金牛产品 pZ]&M@Ijp
C (111)cash flow 现金流量 =&PO_t5)z
C (112)cash discounted 现金贴现 JOyM#g9-?
C (113)cash flow budget 现金流量预算 }!"Cvu
C (114)cash flow statement 现金流量表 Oj8D+sC{
C (115)cash ledger 现金分类账 Gp=V%w\FDW
C (116)cash limit 现金限额 `Om
W#\
C (117)CCA 现时成本会计 (
yoF
C (118)center 中心 ?rziKT5OOC
C (119)changeover time 变更时间 iFZ.a.NDc
C (120)chartered entity 特许经济个体 8mt#S
C (121)cheque 支票 `|mV~F|
C (122)cheque register 支票登记薄 /T2 v`Li
C (123)coin analysis 零钱分类 >1HXC2 Y
C (124)classification 分类 uQKo2B0
C (125)clock card 工时卡 ?v`24p3PC
C (126)code 代码 PP]7_h^2
C (127)commitment accounting 承诺确认会计 ]Bs{9=2
C (128)common cost 共同成本 `l %,4qR
C (129)company limited byguarantee 有限担保责任公司 ru|*xNXKgC
C (130)company limited shares 股份有限公司 5g.Kyj|
C (131)competitive position 竞争能力状况 k1SD{BL
C (132)concept 概念 _Ud! tK*H
C (133)conglomerate 跨行业企业 ?1r<`o3l\
C (134)consistency concept 一致性概念 ( X+2vN
C (135)consolidated accounts 合并报表 dF5y'
R'
C (136)consolidation accounting 合并会计 *;Cpz[N
C (137)consortium 财团 TaF;PGjVw
C (138)contingency plan 应急计划 bdEIvf7
C (139)contingent liabilities 或有负债 -Ir>pY\!
C (140)continuous operation 连续生产 RL
H!f1cta
C (141)contra 抵消 NC iBn>=:
C (142)contract cost 合同成本 <9c{Kt.5(
C (143)contract costing 合同成本计算 24wr=5p]Q
C (144)contribution 贡献毛益 \ 7IT[<Se
C (145)contribution centre 贡献中心 `fl$ o6S/
C (146)contribution chart 贡献图 tKds|0,j|
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 qnqS^K,':
C (148)contribution to salesration 贡献毛益对销售比率 dp4vybJ
C (149)control 控制 \GKR(~f
C (150)control account 控制帐户 gSf> +|
C (151)control limits 控制限度 7 4&{GCL
C (152)controllability concept 可控制概念 4~8-^^
C (153)controllable cost 可控制成本 r]]:/pw?t
C (154)conversion cost 加工成本 HVzkS|^F
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 F{_,IQ]U
C (156)corporate appraisal 公司评估 ~Q5]?ZNX
C (157)corporate planning 公司计划 c= ?Tu
C (158)corporate social reporting 公司社会报告 KTwP.!<v
C (159)corporation 股份公司 h"'}Z^
C (160)cost 成本 ?mN!9/DIc
C (161)cost account 成本帐户 NiQ Y3Nj
C (162)cost accounting 成本会计 <9T,J"y
C (163)cost accounting manual 成本手册 `u_k?)lK
C (164)cost accounts calendar 成本报表的日历时间 'I:_}q
C (165)cost adjustment 成本调整 |C5{[ z
C (166)cost allocation 成本分配 LI^D\
C (167)cost apportionment 成本分摊 o/[Ks;l
C (168)cost attribution 成本归属 P+C5
s
C (169)cost audit 成本审计 ly6dl
C (170)cost behaviour 成本性态 (:h&c6'S)b
C (171)cost benefit analysis 成本效益分析 m\E=I5*/
C (172)cost center 成本中心 KC%&or
C (173)cost driver 成本动因