iFchD\E*o
r}Av
"
注会《审计》英语常用词汇 ZO$T/GE6%
|.W;vc <
(19<
8a9G
1.audit 审计 "$YLU}S9
2.attestation 鉴证 1D DOUV
3.credibility 可信赖程度 1<e%)? G
4.audit of financial statements 财务报表审计 Bq`kVfx
5.agreed-upon procedures 执行商定程序 kfECC&"
6.high levels of assurance 高水平保证 P#oV ^
7.compilation 编制 A2S9h,t
8.reliability 可靠性 Uwa1)Lwn
9.relevance 相关性 zjE4v-H:l
10.professional skepticism 职业谨慎 >x
gd<
11.objectivity 客观性 DlO;EH
12. professional competence 专业胜任能力 c17==S
13.Senior/CPA-in-charge 项目经理 6%1o<{(%f
14.audit engagement letter 业务约定书 ZM!~M>B9R
15.recurring audit 连续审计 o)WSMV(&f
16.the client 委托人 pSUp"wch
17.change CPA 更换注册会计师 O
UMr}~/
18.the existing CPA 现任注册会计师 AW
68'G*m
19.the successor CPA 后任注册会计师 C>ZeG
Vq
20.the preceding CPA前任注册会计师 NQ=YT
RU
21.issue the audit report 出具审计报告 pdq h'+5
22.expert 专家 )CQ}LbX Zy
23.the board of directors 董事会 OO>2oH
24.knowledge of the entity‘ s business 了解被审计单位情况 v21?
25.assess material misstatement risks评估重大错报风险 MqH~L?~}|
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 9B0"GEwrs
27.a general knowledge of —— 初步了解―――的情况 n3,wwymQ
28.a more knowledge of—— 进一步了解的情况 v:;cTX=x`#
29.the prior year‘s working papers 以前年度工作底稿 t,nB`g?
30.minutes of meeting 会议纪要 ^123.Ru|t
31.business risks 经营风险 L\DaZ(Y
32.appropriateness 适当性 0k
[6
33.accounting estimate 会计估计 =Y[Ae7e
34.management representations 管理层声明 s ~G{-)*
35.going concern assumption 持续经营假设 }FVX5/.'
36.audit plan 审计计划 {Wo7=aR
37.significant audit areas 重点审计领域 ~V)
E:(
38.error 错误 F{tSfKy2
39.fraud舞弊 #w6CL
40.modified or additional procedures 修改或追加审计程序 :B~
c>:
41.misappropriation of assets 侵占资产 q#Vf2U55m
42.transactions without substance 虚假交易 ]+P
&Y:
43.unusual pressures 异常压力 +6atbbe}
44.the suspected noncompliance 涉嫌存在违法行为 X3yr6J[ ^
45.materialiy 重要性 (=9&"UH
46.exceed the materiality level 超过重要性水平 ow"Xv
47.approach the materiality level 接近重要性水平 /G ;yxdb
48.an acceptably low level 可接受水平 Y2n*T
KXI,
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 %\0 Y1!Hw
50.misstatements or omissions 错报或漏报 H;1}Nvvd
51.aggregate 总计 pkx>6(Y
52.subsequent events 期后事项 K2 2Xo<3
53.adjust the financial statements 调整财务报表 =d
}3>YHS
54.perform additional audit procedures 实施追加的审计程序 TZg7BLfy
55.audit risk 审计风险 5@ug1F&
56.detection risk 检查风险 ig{5]wZ(
57.inappropriate audit opinion 不适当的审计意见 @@jdF-Utj;
58.material misstatement 重大的错报 1S.~-K*X
59.tolerable misstatement 可容忍错报 KJ_R@,v\
60.the acceptable level of detection risk 可接受的检查风险 QL#y)G53Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 .&y1gh!=
62.simall business 小规模企业 Sqs`E[G*
63.accounting system 会计系统 E3!twR*Aw
64.test of control 控制测试 5,C,q%2
65.walk-through test 穿行测试 L%FL{G
66.communication 沟通 s? Kn,6Y
67.flow chart 流程图 "T|\
68.reperformance of internal control 重新执行 9&cZIP
69.audit evidence 审计证据 c+=&5=i[3
70.substantive procedures 实质性程序 {Y Ymt!Ic
71.assertions 认定 8*wI^*Q
72.esistence 存在 o6 /?WR 9
73.occurrence 发生 ?F/3]lsggT
74.completeness 完整性
.+>}},
75.rights and obligations 权利和义务 /V&Y@j
76.valuation and allocation 计价和分摊 -bwl~3ZTi
77.cutoff 截止 h.*|4
;
78.accuracy 准确性 \+xsJbEV
79.classification 分类 _Gu ;U@
80.inspection 检查
U{EW +>
81.supervision of counting 监盘 *M:Bhw
82.observation 观察 9\F^\h{
83.confirmation 函证 q)
*0G*
84.computation 计算 i(WWF#N5
85.analytical procedures 分析程序 lK-I[i!
86.vouch 核对 ,v"A}g0"
87.trace 追查 scdT/|(U$
88.audit sampling 审计抽样 m|
Z)h{&
89.error 误差 iX=*qiVX
90.expected error 预期误差 jKzjTn9{E
91.population 总体 H|Ems}b
92.sampling risk 抽样风险 tz,FK
;8
93.non- sampling risk 非抽样风险 |NI0zd
94.sampling unit 抽样单位 o#i{/#oF
95.statistical sampling 统计抽样 C1=[\c~jw
96.tolerable error 可容忍误差 D)5wGp
97.the risk of under reliance 信赖不足风险 ' vwBG=9C
98.the risk of over reliance 信赖过度风险 z?PF9QL1
99.the risk of incorrect rejection 误拒风险 h>wU';5#f
100. the risk of incorrect acceptance 误受风险 $IHa]9 {
101.working trial balance 试算平衡表 _3hEYeh
102.index and cross-referencing 索引和交叉索引 AF
@C9
s
103.cash receipt 现金收入 y{&,YV&_h
104.cash disbursement 现金支出 ;bX{7j
105.bank statement 银行对账单 y;;@T X
106.bank reconciliation 银行存款余额调节表 $)U
RY~;i
107.balance sheet date 资产负债表日 *4ID$BmO
108.net realizable value 可变现净值 gisZmu0
109.storeroom 仓库 Xy._&&pt
110.sale invoice 销售发票 MYjCxy-;A
111.price list 价目表 @bZb#,n]
112.positive confirmation request 积极式询证函 f c91D]c
113.negative confirmation request 消极式询证函 d^7<l_u~ !
114.purchase requisition 请购单 `6zoZM7?Y
115.receiving report 验收报告 (f)QEho7
116.gross margin 毛利 B-RaAiE@
117.manufacturing overhead 制造费用 M<SZ7^9<
118.material requisition 领料单 344- ~i*
119.inventory-taking 存货盘点 v[m>;Ubg&
120.bond certificate 债券 PYZ8@G
121.stock certificate 股票 HkrNt/]
122.audit report 审计报告 ,q4 Y
N-3
123.entity 被审计单位 #u~8
Txt
124.addressee of the audit report 审计报告的收件人 '>Z
Ou3>
125.unqualified opinion 无保留意见 u URf
126.qualified opinion 保留意见 YJ6Xq||_
127.disclaimer of opinion 无法表示意见 ~%]+5^Ka]
128.adverse opinion 否定意见 o\N),;LM
F
J)la9
A (1)ABC 作业基础成本计算 ="V6z$N
A (2)absorbed overhead 已吸收制造费用 Qi9SN00F.
A (3)absorption costing 吸收成本计算 u!O)\m-
A (4)account 账户,报表 WaYT\CG7y
A (5)accounting postulate 会计假设 }u
:sh >2
A (6)accounting series release 会计公告文件 >B==*,|
A (7)accounting valuation 会计计价 NOvN8.K%
A (8)account sale 承销清单 w0pH|$"/P
A (9)accountability concept 经营责任概念 K#>B'>A\
A (10)accountancy 会计职业 +S$x}b'5q
A (11)accountant 会计师 TV} H
A (12)accounting 会计 @>:r'Fmu-
A (13)agency cost 代理成本 Kg56.$
A (14)accounting bases 会计基础 HJDM\j*5
A (15)accounting manual 会计手册 YtFtU;{
A (16)accounting period 会计期间 KcHW>IBxdv
A (17)accounting policies 会计方针 ct`89~"
A (18)accounting rate of return 会计报酬率 sq_
f[!
A (19)accounting reference date 会计参照日 Hd
:2
A (20)accounting reference period 会计参照期间
W+e
A (21)accrual concept 应计概念 <%!EI@N
A (22)accrual expenses 应计费用 "lB[IB)
A (23)acid test ration 速动比率(酸性测试比率) 'Je;3"@
A (24)acquisition 购置 %5'6^bT
A (25)acquisition accounting 收购会计
4h-tR
A (26)activity based accounting 作业基础成本计算 l2i[wc"9
A (27)adjusting events 调整事项 Z<`QDBN"4
A (28)administrative expenses 行政管理费 |Gz(q4
A (29)advice note 发货通知 ,#nyEE
A (30)amortization 摊销 YH@^
6Be9
A (31)analytical review 分析性检查 s$A|>TOY
A (32)annual equivalent cost 年度等量成本法 3:s!0t
y"
A (33)annual report and accounts 年度报告和报表 i6aM}p<
A (34)appraisal cost 检验成本 r+>gIX+Fl
A (35)appropriation account 盈余分配账户 ^I7iEv
A (36)articles of association 公司章程细则 29:] cL(5
A (37)assets 资产 umI@ej+D
A (38)assets cover 资产保障 F8nR.|
A (39)asset value per share 每股资产价值 05Ak[OOU>
A (40)associated company 联营公司 _vm ~yKId
A (41)attainable standard 可达标准 1GE[*$vuq
,XU<2jv]
A (42)attributable profit 可归属利润 \Cx2$<8
A (43)audit 审计 iU+O(vi
A (44)audit report 审计报告 y2cYRHN[X}
A (45)auditing standards 审计准则 Dr)B0]KG
A (46)authorized share capital 额定股本 4S5U|n
A (47)available hours 可用小时 Pd)mLs Jg
A (48)avoidable costs 可避免成本 Phr+L9Eog
B (49)back-to-back loan 易币贷款 "\3C)Nz?
B (50)backflush accounting 倒退成本计算 6o6I]QL
B (51)bad debts 坏帐 1aDx 6Mq
B (52)bad debts ratio 坏帐比率 s+DOr$\
B (53)bank charges 银行手续费 vhvFBx0
B (54)bank overdraft 银行透支 ?L x*MJZ
B (55)bank reconciliation 银行存款调节表 O |!cPB:
B (56)bank statement 银行对账单 ]jjHIFX
B (57)bankruptcy 破产 QWcQtM
B (58)basis of apportionment 分摊基础 3?5JY;}h>"
B (59)batch 批量 4
Fl>XM
B (60)batch costing 分批成本计算 3N257]
B (61)beta factor B(市场)风险因素 pLSh
+*F
B (62)bill 账单 k'QI`@l&l
B (63)bill of exchange 汇票 g8kS}7/
B (64)bill of landing 提单 XlLG/N
B (65)bill of materials 用料预计单 DaP,3>M
B (66)bill payable 应付票据 ?.Q$@Ih0
B (67)bill receivable 应收票据 0Xb,ne
7
B (68)bin card 存货记录卡 2)hfYLi
B (69)bonus 红利 =U'!<w<-
B (70)book-keeping 薄记 pmRm&VgE.
B (71)Boston classification 波士顿分类 7cB/G:{
B (72)breakeven chart 保本图 9:R3+,ZN
B (73)breakeven point 保本点 LY-,cXm&|
B (74)breaking-down time 复位时间 z^vfha
B (75)budget 预算 ox*1F+Xri
B (76)budget center 预算中心 w p\-LO~
B (77)budget cost allowance 预算成本折让 <p/zm}?')
B (78)budget manual 预算手册 -U*J5Q
B (79)budget period 预算期间 oz:"w
nX
B (80)budgetary control 预算控制 .do8\
B (81)budgeted capacity 预算生产能力 S4\a"WYg
B (82)burden 制造费用 `*6|2
B (83)business center 经营中心 #N"m[$;QR
B (84)business entity 营业个体 G 9|2
KUG
B (85)business unit 经营单位 h+=IxF4
B (86)buy-out management 管理性购买产权 eSQkW
B (87)by-product 副产品 ^hXm=r4ozR
C (88)called-up share capital 催缴股本 "}MP {/
C (89)capacity 生产能力 oqAO@<dL!
C (90)capacity ratios 生产能力比率 kDol 1v`
C (91)capital 资本 ?r0rY?
C (92)capital assets pricing model资本资产计价模式 Unvl~lm6
C (93)capital commitment 承诺资本 ?VlGTMaS+
C (94)capital employed 已运用的资本 `JO>g=,4
C (95)capital expenditure 资本支出 ? X6M8`
C (96)capital expenditureauthorization 资本支出核准 yDfH`]i)U
C (97)capital expenditure control 资本支出控制 h4jo<yp\
C (98)capital expenditure proposal资本支出申请 <8(=Lv`)q
C (99)capital funding planning 资本基金筹集计划 p[w! SR%=
C (100)capital gain 资本收益 ]DKRug5
C (101)capital investment appraisal资本投资评估 7HkFDI()1
C (102)capital maintenance 资本保全 ( +Sv3h
C (103)capital resource planning 资本资源计划 E*O($tS
C (104)capital surplus 资本盈余 BBM[Fy37!}
C (105)capital turnover 资本周转率 $33E-^
C (106)card 记录卡 ckMG4
3i\j
C (107)cash 现金 MA,*$BgZ
C (108)cash account 现金账户 (>vyWd]
C (109)cash book 现金账薄 ^R=`<jx
C (110)cash cow 金牛产品 md*U
C (111)cash flow 现金流量 VcGl8~#9
C (112)cash discounted 现金贴现 UAPd["`)y
C (113)cash flow budget 现金流量预算 ~n-Px)
C (114)cash flow statement 现金流量表
V1B!5N<
C (115)cash ledger 现金分类账 "]#Ij6ml
C (116)cash limit 现金限额 23P&n(.
C (117)CCA 现时成本会计 g'KxjjYT,
C (118)center 中心 9j|v
D
C (119)changeover time 变更时间 a
M9v
C (120)chartered entity 特许经济个体 P&sWn?q Ol
C (121)cheque 支票 pd:7K'yaw
C (122)cheque register 支票登记薄 XjF@kQeM=
C (123)coin analysis 零钱分类 *#'j0;2F
C (124)classification 分类 M#;
ks9
C (125)clock card 工时卡 GQ;0KIN
C (126)code 代码 ss[`*89
C (127)commitment accounting 承诺确认会计 `mzlOB
C (128)common cost 共同成本 Ux7LN@4og
C (129)company limited byguarantee 有限担保责任公司 (/uAn2
C (130)company limited shares 股份有限公司 h <e
C (131)competitive position 竞争能力状况 <Cv(@A->
C (132)concept 概念 [
N|X
C (133)conglomerate 跨行业企业 4d`YZNvZW/
C (134)consistency concept 一致性概念 Hl,{4%]
C (135)consolidated accounts 合并报表 N$6e KJ]
C (136)consolidation accounting 合并会计 sqrLys_S
C (137)consortium 财团 x=t(#R m
C (138)contingency plan 应急计划 =SXdO)%2
C (139)contingent liabilities 或有负债 sFc \L9 4
C (140)continuous operation 连续生产 <%m YsaM
C (141)contra 抵消 cc|W1,q
C (142)contract cost 合同成本 -NXxxK
C (143)contract costing 合同成本计算 q7X#LY k
C (144)contribution 贡献毛益 ?qNU*d
C (145)contribution centre 贡献中心 1Ng+mT
C (146)contribution chart 贡献图 ~Jk&!IE2
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 h+}BtKA
C (148)contribution to salesration 贡献毛益对销售比率 "E(i<
C (149)control 控制 I.n,TJoz4J
C (150)control account 控制帐户 Y~AjcqS
C (151)control limits 控制限度 ysz =Xw
C (152)controllability concept 可控制概念 2)n`Bd
C (153)controllable cost 可控制成本 QWk3y"
5n<
C (154)conversion cost 加工成本 LH5Z@*0#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 5tYo! f
C (156)corporate appraisal 公司评估
H)Btm
C (157)corporate planning 公司计划 UGSZg|&6#*
C (158)corporate social reporting 公司社会报告 n9'3~qVZ
C (159)corporation 股份公司 |}z)>E
C (160)cost 成本 wXKtQ#o}
C (161)cost account 成本帐户 Co1d44Q
C (162)cost accounting 成本会计 C^L+R7
C (163)cost accounting manual 成本手册 J#I RbO)
C (164)cost accounts calendar 成本报表的日历时间 M7TLQqaF
C (165)cost adjustment 成本调整 r{;NGQYs
C (166)cost allocation 成本分配 .xN<<+|_v'
C (167)cost apportionment 成本分摊 ,U~A=bsa
C (168)cost attribution 成本归属 ib=)N)l
C (169)cost audit 成本审计 %T({;/
C (170)cost behaviour 成本性态 nGH6D2!F
C (171)cost benefit analysis 成本效益分析 l~i?
C (172)cost center 成本中心 pey=zR!
C (173)cost driver 成本动因