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注会《审计》英语常用词汇 HOx+umjxW
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1.audit 审计 KYZ#.f@
2.attestation 鉴证 fLpWTkr0
3.credibility 可信赖程度 .R@s6}C`}=
4.audit of financial statements 财务报表审计 Sgr. V)
5.agreed-upon procedures 执行商定程序 OTGy[jY"
6.high levels of assurance 高水平保证 [K@(,/$
7.compilation 编制 S[gACEZ =
8.reliability 可靠性 Qcks:|5
9.relevance 相关性
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10.professional skepticism 职业谨慎 }VRl L>HAC
11.objectivity 客观性 oeZUd}P
12. professional competence 专业胜任能力 ?K;l 5$?%
13.Senior/CPA-in-charge 项目经理 @( \R@`#
14.audit engagement letter 业务约定书 c:52pYf+
15.recurring audit 连续审计 {n&n^`Em
16.the client 委托人 j/_&]6!
17.change CPA 更换注册会计师 D^2lb"3
18.the existing CPA 现任注册会计师 6uv~.-T<l
19.the successor CPA 后任注册会计师 IBvn
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20.the preceding CPA前任注册会计师 nbB*d@"
21.issue the audit report 出具审计报告 |d z2Drc
22.expert 专家
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23.the board of directors 董事会 C=|8C70[%N
24.knowledge of the entity‘ s business 了解被审计单位情况 xmEom
25.assess material misstatement risks评估重大错报风险 eX>*}pI
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 SSxz1y
27.a general knowledge of —— 初步了解―――的情况 w[D]\>QHa
28.a more knowledge of—— 进一步了解的情况 .P`QCH;Ih
29.the prior year‘s working papers 以前年度工作底稿 '
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30.minutes of meeting 会议纪要 j>e RV ol
31.business risks 经营风险 8MI8~
32.appropriateness 适当性 liG|#ny{
33.accounting estimate 会计估计 /Wcx%P
34.management representations 管理层声明 P;@j
35.going concern assumption 持续经营假设 Z:<an+v|5
36.audit plan 审计计划 3z, Ci$[
37.significant audit areas 重点审计领域 "OA{[)fw"
38.error 错误 n((A:b
39.fraud舞弊 Y8^WuN$
40.modified or additional procedures 修改或追加审计程序 w[\rS`
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41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 w~'}uh
43.unusual pressures 异常压力 '.;{"G.@'
44.the suspected noncompliance 涉嫌存在违法行为 dHTx^1
45.materialiy 重要性 #qmsZHd}b
46.exceed the materiality level 超过重要性水平 83I 5n&)
47.approach the materiality level 接近重要性水平 y 3o3 G
48.an acceptably low level 可接受水平 jI0gf&v8
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 ~".@;Q
50.misstatements or omissions 错报或漏报 utBrH
51.aggregate 总计 k
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52.subsequent events 期后事项 79cM_O
53.adjust the financial statements 调整财务报表 YvcV801Go
54.perform additional audit procedures 实施追加的审计程序 <G|i5/|7
55.audit risk 审计风险 G'p322Bu
56.detection risk 检查风险 p}h.2)PO
57.inappropriate audit opinion 不适当的审计意见 W+63B8)4
58.material misstatement 重大的错报 TEY~E*=}$
59.tolerable misstatement 可容忍错报 i>,AnkI&
60.the acceptable level of detection risk 可接受的检查风险 Dol{y=(3e
61.assessed level of material misstatement risk 重大错报风险的评估水平 GVJ||0D
62.simall business 小规模企业 LtX53c
63.accounting system 会计系统 d6'G
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64.test of control 控制测试
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65.walk-through test 穿行测试 bKGX>
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66.communication 沟通 S}
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67.flow chart 流程图 0"%dPKi
68.reperformance of internal control 重新执行 h*C!b?:"
69.audit evidence 审计证据 w-#
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70.substantive procedures 实质性程序 Iq4B%xo6G
71.assertions 认定 N'9T*&o+
72.esistence 存在 TUC)S&bC
73.occurrence 发生 Z:7eroZP
74.completeness 完整性 $.,B2} '
75.rights and obligations 权利和义务 1n!:L!,`
76.valuation and allocation 计价和分摊 '!`\!=j-`
77.cutoff 截止 ]S[/a
78.accuracy 准确性 K&`1{,
79.classification 分类 ^M6lF5
80.inspection 检查 -ycY
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81.supervision of counting 监盘 zA>X+JH>iw
82.observation 观察 )]FXUz|;
83.confirmation 函证 $7DW-TA
84.computation 计算 ;z.niX .fx
85.analytical procedures 分析程序 {~ F|"v
86.vouch 核对 N;'c4=M
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87.trace 追查 bA#9'Qu^j
88.audit sampling 审计抽样 ` qs}L
89.error 误差 4xm
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90.expected error 预期误差 :tU^
91.population 总体 =FhP$r*
92.sampling risk 抽样风险 /CNsGx%%
93.non- sampling risk 非抽样风险 *$-X&.h[
94.sampling unit 抽样单位 dGBjV #bNT
95.statistical sampling 统计抽样 *YeQCt-l
96.tolerable error 可容忍误差 aF^NYe
97.the risk of under reliance 信赖不足风险 hFv{?v
98.the risk of over reliance 信赖过度风险 -i2rcH
99.the risk of incorrect rejection 误拒风险 ApeqbD5g&
100. the risk of incorrect acceptance 误受风险 i83~&Q=
101.working trial balance 试算平衡表 V
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102.index and cross-referencing 索引和交叉索引 [M~tH *4"
103.cash receipt 现金收入 +|obU9M
104.cash disbursement 现金支出 KoNu{TJ
105.bank statement 银行对账单 I@ueeDY
106.bank reconciliation 银行存款余额调节表 W<prY
107.balance sheet date 资产负债表日 A5yVxSF
108.net realizable value 可变现净值 2@6@|jRG
109.storeroom 仓库 pvyEs|f=%
110.sale invoice 销售发票 bp:`m>4<
111.price list 价目表 ^%9oeT{
112.positive confirmation request 积极式询证函 Dc-K08c
113.negative confirmation request 消极式询证函 $YEm(:v$
114.purchase requisition 请购单 N:| :L:<1
115.receiving report 验收报告 n>y,{"J{
116.gross margin 毛利 f_S$CFa@
117.manufacturing overhead 制造费用 bKCE;Wu:G
118.material requisition 领料单 CZ3oX#b
119.inventory-taking 存货盘点 'l.tV7
120.bond certificate 债券 ewk7:zS/?
121.stock certificate 股票 Qs,\P^n
122.audit report 审计报告 hXjZ>n``
123.entity 被审计单位 xjo`u:BH
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 JK =A=
126.qualified opinion 保留意见 |z=`Ur@)
127.disclaimer of opinion 无法表示意见 /#Aw7F$Ey
128.adverse opinion 否定意见 cr!W5+r
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A (1)ABC 作业基础成本计算 Yn~fnI{
A (2)absorbed overhead 已吸收制造费用 r/!,((Z\
A (3)absorption costing 吸收成本计算 I
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A (4)account 账户,报表 3E|||3rf
A (5)accounting postulate 会计假设 ;b0Q%TDh
A (6)accounting series release 会计公告文件 CwX?%$S
A (7)accounting valuation 会计计价 n;Oe- +oSC
A (8)account sale 承销清单 b}R_@_<u
A (9)accountability concept 经营责任概念 >6o <Q
A (10)accountancy 会计职业 cRnDAn#42
A (11)accountant 会计师 A{zqr^/h
A (12)accounting 会计 _Rii19k
A (13)agency cost 代理成本 ZxnPSA@%
A (14)accounting bases 会计基础 _ Lh0
A (15)accounting manual 会计手册 c6xr[tc%
A (16)accounting period 会计期间 (WT\HR
A (17)accounting policies 会计方针 EE 1D>I
A (18)accounting rate of return 会计报酬率 QAV6{QShj
A (19)accounting reference date 会计参照日 SF:98#pg
A (20)accounting reference period 会计参照期间 $k\bP9
A (21)accrual concept 应计概念 HqWWWCWal
A (22)accrual expenses 应计费用 );.$`0
A (23)acid test ration 速动比率(酸性测试比率) a 20w.6F
A (24)acquisition 购置 .Od:#(aq
A (25)acquisition accounting 收购会计 Ep;uz5 ^8
A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 0(y*EJA$
A (28)administrative expenses 行政管理费 r*`e%`HU
A (29)advice note 发货通知 qIZ+%ZOu
A (30)amortization 摊销 ,zoHmV1Wd+
A (31)analytical review 分析性检查 #EzhtuHxn
A (32)annual equivalent cost 年度等量成本法 s1 >8uW
A (33)annual report and accounts 年度报告和报表 |D)CAQn,
A (34)appraisal cost 检验成本 2.Vrh@FNRo
A (35)appropriation account 盈余分配账户 =T[P
A (36)articles of association 公司章程细则 Wa^Wn +r
A (37)assets 资产 Bo"9;F
A (38)assets cover 资产保障 (10t,n$
A (39)asset value per share 每股资产价值 b
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A (40)associated company 联营公司 A5Jadz~
A (41)attainable standard 可达标准 HKJCiQ|k
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A (42)attributable profit 可归属利润 ^s6~*n<fH
A (43)audit 审计 lu{
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A (44)audit report 审计报告 M$EF 8
A (45)auditing standards 审计准则 m-O
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A (46)authorized share capital 额定股本 jI8`trD
A (47)available hours 可用小时 mx}5":}
A (48)avoidable costs 可避免成本 K` N$nOw
B (49)back-to-back loan 易币贷款 \;0pjxq=
B (50)backflush accounting 倒退成本计算 ZvF#J_%gE5
B (51)bad debts 坏帐 O<s7VHj
B (52)bad debts ratio 坏帐比率 7-B|B{]
B (53)bank charges 银行手续费 I'P|:XKI
B (54)bank overdraft 银行透支 66?`7j X
B (55)bank reconciliation 银行存款调节表 DIGw4g4Kt
B (56)bank statement 银行对账单 c/K#W$ l
B (57)bankruptcy 破产 z#Jw?K_
B (58)basis of apportionment 分摊基础 7RUztu\_
B (59)batch 批量 Gk5'|s
B (60)batch costing 分批成本计算 j4i$2ZT'
B (61)beta factor B(市场)风险因素 8
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B (62)bill 账单 rwDLBpk
B (63)bill of exchange 汇票 EN`JzLjP
B (64)bill of landing 提单 ph6/+[:
B (65)bill of materials 用料预计单 c(hC'Cp
B (66)bill payable 应付票据 &;ddnxFI
B (67)bill receivable 应收票据 -btNwE6[.
B (68)bin card 存货记录卡 &pI\VIx ?
B (69)bonus 红利 |5;,]lbt
B (70)book-keeping 薄记 KN_n :`cH{
B (71)Boston classification 波士顿分类 O])vR< [
B (72)breakeven chart 保本图 dwB#k$VIOw
B (73)breakeven point 保本点 '~b
B (74)breaking-down time 复位时间 2+pw%#fe
B (75)budget 预算 w31O~Ve
B (76)budget center 预算中心 G:b6Wf
B (77)budget cost allowance 预算成本折让 ;fqp!|J
B (78)budget manual 预算手册 ;,U@zB;\%(
B (79)budget period 预算期间 jF6Q:`k
B (80)budgetary control 预算控制 a)2l9
B (81)budgeted capacity 预算生产能力 ;VCV%=W<
B (82)burden 制造费用 ?:vg`m!*
B (83)business center 经营中心 9Y2u/|!.3
B (84)business entity 营业个体 s8(Z&pQ
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 i/!
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B (87)by-product 副产品 rIPg,4y*S!
C (88)called-up share capital 催缴股本 |8}y?kAC
C (89)capacity 生产能力 [x>Pf1
C (90)capacity ratios 生产能力比率 TCzz]?G]la
C (91)capital 资本 rMG[,:V
C (92)capital assets pricing model资本资产计价模式 WuVsW3@
C (93)capital commitment 承诺资本 C|H`.|Q
C (94)capital employed 已运用的资本 KUX6n(u
C (95)capital expenditure 资本支出 @B{
C (96)capital expenditureauthorization 资本支出核准 <EyJ $$
C (97)capital expenditure control 资本支出控制 ShRMzU
C (98)capital expenditure proposal资本支出申请 XKp(31])
C (99)capital funding planning 资本基金筹集计划 @I
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C (100)capital gain 资本收益 9J%O$sF
C (101)capital investment appraisal资本投资评估 UV%o&tv|<
C (102)capital maintenance 资本保全 zk70D_}L
C (103)capital resource planning 资本资源计划 xz@*V>QT
C (104)capital surplus 资本盈余 ++w{)Io Z
C (105)capital turnover 资本周转率 e{2Za
C (106)card 记录卡 \zVp8MMf
C (107)cash 现金 aEQrBs
C (108)cash account 现金账户 SN[yC
C (109)cash book 现金账薄 _j$V[=kdM/
C (110)cash cow 金牛产品 i{:?Iw 'ay
C (111)cash flow 现金流量 6;Izw$X
C (112)cash discounted 现金贴现 3mE8tTA$R
C (113)cash flow budget 现金流量预算 x2~fc
C (114)cash flow statement 现金流量表 5Q}HLjG8Z
C (115)cash ledger 现金分类账 ~>]Ie~E: (
C (116)cash limit 现金限额 Lo'GfHE
C (117)CCA 现时成本会计 tre`iCH~
C (118)center 中心 [PrJf"Z "
C (119)changeover time 变更时间 \8Ewl|"N:u
C (120)chartered entity 特许经济个体 lh0G/8+C
C (121)cheque 支票 ?~^p:T
C (122)cheque register 支票登记薄 6EWCJ%_
C (123)coin analysis 零钱分类 KPK`C0mg@k
C (124)classification 分类 ctgH/SU
C (125)clock card 工时卡 |[V6R\l39
C (126)code 代码 ]w)uo4<^J
C (127)commitment accounting 承诺确认会计 <1sUK4nQ,
C (128)common cost 共同成本 D_f:D^
C (129)company limited byguarantee 有限担保责任公司 6(Cjak+~!
C (130)company limited shares 股份有限公司 M;-FW5O't
C (131)competitive position 竞争能力状况 H6#SP~V
C (132)concept 概念 _Axw$oYS
C (133)conglomerate 跨行业企业 VF-[O
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 y(Pv1=e
C (136)consolidation accounting 合并会计 00W_XhJ
C (137)consortium 财团 Mv%B#J
C (138)contingency plan 应急计划 _=5\ $6
C (139)contingent liabilities 或有负债 Y% [H:
C (140)continuous operation 连续生产 IxlPpS9Wx
C (141)contra 抵消 H'2o84$
C (142)contract cost 合同成本 6>d3*
C (143)contract costing 合同成本计算 H/#WpRg
C (144)contribution 贡献毛益 ^> d"D
C (145)contribution centre 贡献中心 s;[64ca]Q
C (146)contribution chart 贡献图 >vfLlYx
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 C5^N)-]"
C (148)contribution to salesration 贡献毛益对销售比率 Fw#wVs)@:
C (149)control 控制 e+MsFXnB8
C (150)control account 控制帐户 uvD*]zX
C (151)control limits 控制限度 n*=Tm
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C (152)controllability concept 可控制概念 KC\W6|NtGj
C (153)controllable cost 可控制成本 ~r]$(V n
C (154)conversion cost 加工成本 3A b_Z
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 vnsMh
C (156)corporate appraisal 公司评估 zy9W{{:P(1
C (157)corporate planning 公司计划 ^\PNjj*C i
C (158)corporate social reporting 公司社会报告 Sj'.)nz>
C (159)corporation 股份公司 \
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C (160)cost 成本 n22OPvp
C (161)cost account 成本帐户 wlX
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C (162)cost accounting 成本会计 H:
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C (163)cost accounting manual 成本手册 ~qW"v^<
C (164)cost accounts calendar 成本报表的日历时间 ) nnv{hN
C (165)cost adjustment 成本调整 L:_pJP
C (166)cost allocation 成本分配 B{_-k
C (167)cost apportionment 成本分摊 Uv3Fe%>
C (168)cost attribution 成本归属 "CT`]:GGK
C (169)cost audit 成本审计 Z5>}
C (170)cost behaviour 成本性态 3D
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C (171)cost benefit analysis 成本效益分析 QtqE&j
C (172)cost center 成本中心 nqujT8
C (173)cost driver 成本动因