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注会《审计》英语常用词汇 2=
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1.audit 审计 + # >%bq x
2.attestation 鉴证 Eqlux
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3.credibility 可信赖程度 ;MI<J>s
4.audit of financial statements 财务报表审计 9m9=O&C~-<
5.agreed-upon procedures 执行商定程序 xT8"+}
6.high levels of assurance 高水平保证 SX,zJ`"
7.compilation 编制 VMX
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8.reliability 可靠性 &4FdA|9T
9.relevance 相关性 c'qM$KN9G
10.professional skepticism 职业谨慎 'Mqa2o'M
11.objectivity 客观性 JOq<lb=
12. professional competence 专业胜任能力 aH"c0A
13.Senior/CPA-in-charge 项目经理 dEL"(e#0s4
14.audit engagement letter 业务约定书 >u2#<k]1&
15.recurring audit 连续审计 .?j8{>
16.the client 委托人 []Ea0jYu
17.change CPA 更换注册会计师 a~"X.xT\R
18.the existing CPA 现任注册会计师 f}!26[_9{
19.the successor CPA 后任注册会计师 C^tC} n1D(
20.the preceding CPA前任注册会计师 8hp]+k_y
21.issue the audit report 出具审计报告 wQ^a2$Z
22.expert 专家 `:4cb$
23.the board of directors 董事会 i%
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24.knowledge of the entity‘ s business 了解被审计单位情况 A UV$ S2
25.assess material misstatement risks评估重大错报风险 ~.PYS!" +
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 Q1[s{,
27.a general knowledge of —— 初步了解―――的情况 1ouTZ'c?
28.a more knowledge of—— 进一步了解的情况 F#wa)XH
29.the prior year‘s working papers 以前年度工作底稿 R<Tzt'z
30.minutes of meeting 会议纪要 ]f~YeOB@
31.business risks 经营风险 N
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32.appropriateness 适当性 Qd?P[xm
33.accounting estimate 会计估计 M8 }M*\2
34.management representations 管理层声明 B E)l77=/
35.going concern assumption 持续经营假设 VA.1JBQ
36.audit plan 审计计划 X_F= ;XF/
37.significant audit areas 重点审计领域 mio'm
38.error 错误 `yXy T^
39.fraud舞弊 d:''qgz`
40.modified or additional procedures 修改或追加审计程序 eX@q'Zi
41.misappropriation of assets 侵占资产 2ZeL
42.transactions without substance 虚假交易 N~d]}J8}gx
43.unusual pressures 异常压力 <|iU+.j\
44.the suspected noncompliance 涉嫌存在违法行为 $z]l4Hj
45.materialiy 重要性 RI;RE/Z
46.exceed the materiality level 超过重要性水平 swA"_A8>u
47.approach the materiality level 接近重要性水平 }D O# {@af
48.an acceptably low level 可接受水平 XN;eehB?aE
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 jw[`\h}8
50.misstatements or omissions 错报或漏报 Wg1WY}zG
51.aggregate 总计 )^+$5OR\c
52.subsequent events 期后事项 gjV&X N
53.adjust the financial statements 调整财务报表 1<"kN^
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 -(G2@NG
56.detection risk 检查风险 !
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57.inappropriate audit opinion 不适当的审计意见 \m!."~%
58.material misstatement 重大的错报 bJD"&h5
59.tolerable misstatement 可容忍错报 th)jEK;Z
60.the acceptable level of detection risk 可接受的检查风险 < lrw7 T
61.assessed level of material misstatement risk 重大错报风险的评估水平 RYNzTA
62.simall business 小规模企业 _HQa3wj
63.accounting system 会计系统 M{QNpoM
64.test of control 控制测试 =l+p nG
65.walk-through test 穿行测试 4E)[<%
66.communication 沟通 t}
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67.flow chart 流程图 .YkKIei
68.reperformance of internal control 重新执行 D 4wB
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69.audit evidence 审计证据 TxWj
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70.substantive procedures 实质性程序
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71.assertions 认定 {65X37W
72.esistence 存在 |D~MS`~qd5
73.occurrence 发生 V1G]LM
74.completeness 完整性 Y>+D\|%Q
75.rights and obligations 权利和义务 _xUXt)k
76.valuation and allocation 计价和分摊 2,\u
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77.cutoff 截止 pqK3u)
78.accuracy 准确性 fomkwN
79.classification 分类 :FSkXe2yy0
80.inspection 检查 h:;~)= {"X
81.supervision of counting 监盘
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82.observation 观察 d~8Q)"6 [
83.confirmation 函证 ZS-9|EA<
84.computation 计算 C*9m `xh
85.analytical procedures 分析程序 ZttL*KK
86.vouch 核对 ;,1i,?
87.trace 追查 MouYZI)
88.audit sampling 审计抽样 0-9&d(L1g
89.error 误差 m3D'7*U
90.expected error 预期误差 Wac8x%J
91.population 总体 yZ{YIy~
92.sampling risk 抽样风险 +Il=gL1
93.non- sampling risk 非抽样风险 G\ofg
94.sampling unit 抽样单位 F8/@/B
95.statistical sampling 统计抽样 pd6d(
96.tolerable error 可容忍误差 "`S61m_
97.the risk of under reliance 信赖不足风险 ivm.ng[
98.the risk of over reliance 信赖过度风险 t*x;{{jL#(
99.the risk of incorrect rejection 误拒风险 ubL
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100. the risk of incorrect acceptance 误受风险 QWoEo
101.working trial balance 试算平衡表 i <bs{Cu_S
102.index and cross-referencing 索引和交叉索引 _,}Ye,(^=
103.cash receipt 现金收入 j\a?n4g -
104.cash disbursement 现金支出 ,d7@*>T&
105.bank statement 银行对账单 09"~<W8
106.bank reconciliation 银行存款余额调节表 c"~TH.,d
107.balance sheet date 资产负债表日 ^Ni)gm{?k
108.net realizable value 可变现净值 xQ[YQ!l
109.storeroom 仓库 oGM.{\i
110.sale invoice 销售发票 >M!>Hl/
111.price list 价目表 @MM|.#
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112.positive confirmation request 积极式询证函 (|x-> a
113.negative confirmation request 消极式询证函 '>6-ie^0
114.purchase requisition 请购单 u/zC$L3B(
115.receiving report 验收报告
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116.gross margin 毛利 ;f><;X~KX
117.manufacturing overhead 制造费用 U +]ab
118.material requisition 领料单 i ]_fh C
119.inventory-taking 存货盘点 QV't+)uUVo
120.bond certificate 债券 ``SjALf
121.stock certificate 股票 !y),| #7P
122.audit report 审计报告 YMWy5 \
123.entity 被审计单位 YT_kMy>
124.addressee of the audit report 审计报告的收件人 f`c z@
125.unqualified opinion 无保留意见 AT%0i
126.qualified opinion 保留意见 ]}B&-Yp
127.disclaimer of opinion 无法表示意见 +LyhF2
128.adverse opinion 否定意见 RI`A<*>w
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A (1)ABC 作业基础成本计算 /i"EVN`t
A (2)absorbed overhead 已吸收制造费用 A@#dv2JzP
A (3)absorption costing 吸收成本计算 M$GD8|*e
A (4)account 账户,报表 _ %P%~`?!
A (5)accounting postulate 会计假设 u
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A (6)accounting series release 会计公告文件 |amEuKJ
A (7)accounting valuation 会计计价 H(X~=r
A (8)account sale 承销清单 X6;aF;"5
A (9)accountability concept 经营责任概念 QQw^c1@
A (10)accountancy 会计职业 =SdWU}xn2
A (11)accountant 会计师 A(uN=r@O
A (12)accounting 会计 NubD
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A (13)agency cost 代理成本 [L275]4n!]
A (14)accounting bases 会计基础 kju:/kY A
A (15)accounting manual 会计手册 3aOFpCs|#
A (16)accounting period 会计期间 =FKB)#N
A (17)accounting policies 会计方针 AE$)RhY`
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 i||YD-hkK
A (20)accounting reference period 会计参照期间 ?-VN+
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A (21)accrual concept 应计概念 VMHY.Rf
A (22)accrual expenses 应计费用 $DVy$)a!u
A (23)acid test ration 速动比率(酸性测试比率) -lp_~)j^
A (24)acquisition 购置 8sg *qQ
A (25)acquisition accounting 收购会计 &yN<@.
A (26)activity based accounting 作业基础成本计算 W6PGv1iaW>
A (27)adjusting events 调整事项 ?( '%QfT
A (28)administrative expenses 行政管理费 Ac54VN
A (29)advice note 发货通知 3l^pY18H'
A (30)amortization 摊销 '*k\IM{h
A (31)analytical review 分析性检查 0QpWt
A (32)annual equivalent cost 年度等量成本法 yx-"YV}5
A (33)annual report and accounts 年度报告和报表 ]]7T5'.
A (34)appraisal cost 检验成本 0jmlsC>
A (35)appropriation account 盈余分配账户 Nt'5}
A (36)articles of association 公司章程细则 M~6I-HexT|
A (37)assets 资产 :Ls36E8f=
A (38)assets cover 资产保障 Gl:ASPZ6
A (39)asset value per share 每股资产价值 <ZiO[dEV
A (40)associated company 联营公司 RoTT%c P_
A (41)attainable standard 可达标准 +R_U
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A (42)attributable profit 可归属利润 4L0LT>'M\
A (43)audit 审计 $CmTsnR1#y
A (44)audit report 审计报告 GyCpGP|AZ
A (45)auditing standards 审计准则 *O;N"jf
A (46)authorized share capital 额定股本
Ojs\2('u
A (47)available hours 可用小时 r$7rYxFR
A (48)avoidable costs 可避免成本 [>0r'-kI
B (49)back-to-back loan 易币贷款 |?>h$'
B (50)backflush accounting 倒退成本计算 nAzr!$qbNv
B (51)bad debts 坏帐 D.!4i.)8}
B (52)bad debts ratio 坏帐比率 2R!W5gs1<
B (53)bank charges 银行手续费 .>YJ95&\
B (54)bank overdraft 银行透支 Ua]zTMI
B (55)bank reconciliation 银行存款调节表 #q- _
B (56)bank statement 银行对账单 !=we7vK}
B (57)bankruptcy 破产 yiOF&
B (58)basis of apportionment 分摊基础 `FwAlYJK
B (59)batch 批量 4!jHZ<2Z
B (60)batch costing 分批成本计算 d(!N$B\[5T
B (61)beta factor B(市场)风险因素 $W]bw#NH
B (62)bill 账单 !xI![N^
B (63)bill of exchange 汇票 ;vitg"Zh>
B (64)bill of landing 提单 JF
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B (65)bill of materials 用料预计单 A@ME7^w7
B (66)bill payable 应付票据 2?j1~ ]DvZ
B (67)bill receivable 应收票据 H
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B (68)bin card 存货记录卡 *v+ fkg
B (69)bonus 红利 }>w4!
B (70)book-keeping 薄记 \K6J{;# L
B (71)Boston classification 波士顿分类 xh0A2bw'OP
B (72)breakeven chart 保本图 0"`skYJ@
B (73)breakeven point 保本点 NS q=_8
B (74)breaking-down time 复位时间 @jHio\/_
B (75)budget 预算
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B (76)budget center 预算中心 yKJ^hv"#
B (77)budget cost allowance 预算成本折让 0=B5
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B (78)budget manual 预算手册 l&B'.6XKs
B (79)budget period 预算期间 i'<1xd(`
B (80)budgetary control 预算控制 -+>am?
B (81)budgeted capacity 预算生产能力 H JiP:{
B (82)burden 制造费用 C)w*aU,(
B (83)business center 经营中心 $b} +5
B (84)business entity 营业个体 &UR/Txnu
B (85)business unit 经营单位 4lCm(#T{,
B (86)buy-out management 管理性购买产权 9:o3JGHSc
B (87)by-product 副产品 GHY>DrXO1u
C (88)called-up share capital 催缴股本 4(82dmKO
C (89)capacity 生产能力 8H?AL
RG
C (90)capacity ratios 生产能力比率 P vwIO_W
C (91)capital 资本 F S:WbFmc
C (92)capital assets pricing model资本资产计价模式 k6BgY|0g C
C (93)capital commitment 承诺资本 Hw{Y.@)4R
C (94)capital employed 已运用的资本 D,a%Je-r,
C (95)capital expenditure 资本支出 ^~l<N@
C (96)capital expenditureauthorization 资本支出核准 sLIP|i
C (97)capital expenditure control 资本支出控制 U5"Oh I
C (98)capital expenditure proposal资本支出申请 &v,p_'k
C (99)capital funding planning 资本基金筹集计划 7p6J
C (100)capital gain 资本收益 ?C35
C (101)capital investment appraisal资本投资评估 `'WLGQG
C (102)capital maintenance 资本保全 5g5NTm`=<
C (103)capital resource planning 资本资源计划 *.g?y6d
C (104)capital surplus 资本盈余 Z >=Y
C (105)capital turnover 资本周转率 |U
$-d^ZJ
C (106)card 记录卡 K5&C}Ey1
C (107)cash 现金 6^;!9$G|D*
C (108)cash account 现金账户 (N4(r<o;
C (109)cash book 现金账薄 (+dRD]|T
C (110)cash cow 金牛产品 xQap44KPZ
C (111)cash flow 现金流量 u7WM6X
C (112)cash discounted 现金贴现 bl_WN|SQ
C (113)cash flow budget 现金流量预算 PBtU4)
C (114)cash flow statement 现金流量表 NCt sx /C
C (115)cash ledger 现金分类账 (B<AK4G
C (116)cash limit 现金限额 @~3c"q;i7
C (117)CCA 现时成本会计 #Ca's'j&f
C (118)center 中心 <t% A)L%
C (119)changeover time 变更时间 x35s6
C (120)chartered entity 特许经济个体 tYZGf xj
C (121)cheque 支票 !U:s.^{
C (122)cheque register 支票登记薄 "%*lE0Tx
C (123)coin analysis 零钱分类 Ws)X5C=A
C (124)classification 分类 vp-7>Wj
C (125)clock card 工时卡 J5_Y\@
C (126)code 代码 F
t/
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C (127)commitment accounting 承诺确认会计 I
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C (128)common cost 共同成本 DAHf&/JK
C (129)company limited byguarantee 有限担保责任公司 Ag0_^
C (130)company limited shares 股份有限公司 k^c=y<I
C (131)competitive position 竞争能力状况 gec T*^
C (132)concept 概念 Lo E(W|nj
C (133)conglomerate 跨行业企业 1Z8Oh_DC
C (134)consistency concept 一致性概念 Mk/!,N<h#
C (135)consolidated accounts 合并报表 ?0<INS~
C (136)consolidation accounting 合并会计 kDY]>v
C (137)consortium 财团 x*8f3^ wE
C (138)contingency plan 应急计划 h^kNM8
C (139)contingent liabilities 或有负债 ~PW}sN6ppG
C (140)continuous operation 连续生产 7u5\#|yL
C (141)contra 抵消 YzW7;U
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C (142)contract cost 合同成本 8:?Q(M7
C (143)contract costing 合同成本计算 vr;Br-8
C (144)contribution 贡献毛益 IPi<sE
C (145)contribution centre 贡献中心 cN}A rv
C (146)contribution chart 贡献图
I S8nvx\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
kjC{Zr
C (148)contribution to salesration 贡献毛益对销售比率 m
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C (149)control 控制 wx%nTf/Oa
C (150)control account 控制帐户 ivz?-X4]
C (151)control limits 控制限度 kJi&9
C (152)controllability concept 可控制概念 vq:OH
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C (153)controllable cost 可控制成本 [=ak
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C (154)conversion cost 加工成本 _JJKbi
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 .4re0:V
C (156)corporate appraisal 公司评估 \*!%YTZ~
C (157)corporate planning 公司计划 X#I`(iHY
C (158)corporate social reporting 公司社会报告 [S&O-b8A
C (159)corporation 股份公司 ,9tbu!Pvq
C (160)cost 成本 6
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C (161)cost account 成本帐户 *8X9lv.Z
C (162)cost accounting 成本会计 gq_7_Y/
C (163)cost accounting manual 成本手册 QC5f:BwM
C (164)cost accounts calendar 成本报表的日历时间 GHC?Tp
C (165)cost adjustment 成本调整 (&S[R{=^j
C (166)cost allocation 成本分配 ]n]uN~)9
C (167)cost apportionment 成本分摊 &Dg)"Xji
C (168)cost attribution 成本归属 Y:!/4GF
C (169)cost audit 成本审计 T~~[a|bLa
C (170)cost behaviour 成本性态 l&??2VO/t
C (171)cost benefit analysis 成本效益分析 tZu*Asx7
C (172)cost center 成本中心 e(=~K@m
C (173)cost driver 成本动因