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注会《审计》英语常用词汇 6~#$bp^-
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1.audit 审计 dd=';%?
2.attestation 鉴证 o fw0_)!Q
3.credibility 可信赖程度 W:z?w2{VI(
4.audit of financial statements 财务报表审计 NrTK+6 z
5.agreed-upon procedures 执行商定程序 93+p~?
6.high levels of assurance 高水平保证 |1z?#@BH
7.compilation 编制 ^qgOgu
8.reliability 可靠性
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9.relevance 相关性 bU+
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10.professional skepticism 职业谨慎 BEfp3|Stb
11.objectivity 客观性 ]z{f)`;I
12. professional competence 专业胜任能力 djGzJLH
13.Senior/CPA-in-charge 项目经理 4PsJs<u
14.audit engagement letter 业务约定书 ]`S35b
15.recurring audit 连续审计 t^Hte^#S
16.the client 委托人 VUD ?iv7
17.change CPA 更换注册会计师 PX%Y$`
18.the existing CPA 现任注册会计师 b7nER]R
19.the successor CPA 后任注册会计师 [LcHO] _^M
20.the preceding CPA前任注册会计师 g
OnVN6
21.issue the audit report 出具审计报告 (w+dB8)X
22.expert 专家 qwz_.=5E6
23.the board of directors 董事会 J#L"kz
24.knowledge of the entity‘ s business 了解被审计单位情况 ,cg%t9
25.assess material misstatement risks评估重大错报风险 6n}5>GSF
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/F`
27.a general knowledge of —— 初步了解―――的情况 R,'`
A.Kk
28.a more knowledge of—— 进一步了解的情况 4PVkKP'/
29.the prior year‘s working papers 以前年度工作底稿 NE'4atQ
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30.minutes of meeting 会议纪要 w)u6J,
31.business risks 经营风险 '=^$;3Z
32.appropriateness 适当性 8T2iqqG/1
33.accounting estimate 会计估计 4Em$L]7
34.management representations 管理层声明 FN)vFQ#J
35.going concern assumption 持续经营假设 *;]
j#0
36.audit plan 审计计划 X=Th
37.significant audit areas 重点审计领域 AlQE;4yX
38.error 错误 5m e|dvk
39.fraud舞弊 9sR?aW^$,/
40.modified or additional procedures 修改或追加审计程序 N8s2v W
41.misappropriation of assets 侵占资产 #UO#kC<2(B
42.transactions without substance 虚假交易 ~SWR|[
43.unusual pressures 异常压力 [kjm EMF9i
44.the suspected noncompliance 涉嫌存在违法行为 lN<,<'&^.
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 w
N-np3k
47.approach the materiality level 接近重要性水平 .^Z^L F
48.an acceptably low level 可接受水平 8,(FJ7OCT,
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 Z6Owxqfht
50.misstatements or omissions 错报或漏报 g'F{;Ur
51.aggregate 总计 >>'t7U##
52.subsequent events 期后事项 gp/_# QVWC
53.adjust the financial statements 调整财务报表 @H?_x/qBT
54.perform additional audit procedures 实施追加的审计程序 <o\2-fWvY
55.audit risk 审计风险 qq)Dh'5*e,
56.detection risk 检查风险 X9d~r_2&m<
57.inappropriate audit opinion 不适当的审计意见 0d%p<c
58.material misstatement 重大的错报 T==(Pw7R7
59.tolerable misstatement 可容忍错报 |6mDooTy
60.the acceptable level of detection risk 可接受的检查风险 J#pl7q)^w
61.assessed level of material misstatement risk 重大错报风险的评估水平 XehpW}2\
62.simall business 小规模企业 (zm5
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63.accounting system 会计系统 n<. T6
64.test of control 控制测试 )7H
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65.walk-through test 穿行测试 RH=Tu6i
66.communication 沟通 0%9N
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67.flow chart 流程图 j#`d%eQ~J
68.reperformance of internal control 重新执行 yLo{^4a.
69.audit evidence 审计证据 &?-LL{W{
70.substantive procedures 实质性程序 D~< 3
71.assertions 认定 RnA>oKc
72.esistence 存在 `?
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73.occurrence 发生 7:Jyu/*]
74.completeness 完整性 *i}Nb*Z3
75.rights and obligations 权利和义务 S @EkrC\4n
76.valuation and allocation 计价和分摊 {u1Rc/Lw
77.cutoff 截止 #..-!>lY
78.accuracy 准确性 q
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79.classification 分类 nmLn]U=
80.inspection 检查 /p=9"?
81.supervision of counting 监盘 6 +:Tv2
82.observation 观察 T%%+v#+
83.confirmation 函证 }P5zf$
84.computation 计算 ae)0Yu`*G7
85.analytical procedures 分析程序 ; U)a)l'y
86.vouch 核对 /<HE
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87.trace 追查 $9}z^sGIM
88.audit sampling 审计抽样 XYKWOrkQqa
89.error 误差 (ei;Y~i
90.expected error 预期误差 S<hj6A
91.population 总体 [I`r[u
92.sampling risk 抽样风险 &*I\~;1
93.non- sampling risk 非抽样风险 p8>.Q/4
94.sampling unit 抽样单位 UeG$lMV
95.statistical sampling 统计抽样 x<0-'EF/S
96.tolerable error 可容忍误差 H?dmNwkPY
97.the risk of under reliance 信赖不足风险 JY\8^}'9
98.the risk of over reliance 信赖过度风险 [w%MECTe
99.the risk of incorrect rejection 误拒风险 T:$zNX<f
100. the risk of incorrect acceptance 误受风险 blwdcdh
101.working trial balance 试算平衡表 `Z3Qx~fx
102.index and cross-referencing 索引和交叉索引 YHVJg?H3
103.cash receipt 现金收入 6AZJ,Q\E@
104.cash disbursement 现金支出 #xqeCX4p
105.bank statement 银行对账单 6,"fH{Bd
106.bank reconciliation 银行存款余额调节表 mulK(mp
107.balance sheet date 资产负债表日 9.KOrg5}L
108.net realizable value 可变现净值 +\`D1d@
109.storeroom 仓库 qsB,yckml
110.sale invoice 销售发票 OHqc,@a;+
111.price list 价目表 %!r>]M <
112.positive confirmation request 积极式询证函 vrtK~5K
113.negative confirmation request 消极式询证函 &CvNNDgrJ
114.purchase requisition 请购单 Lx-ofN\
115.receiving report 验收报告 [69[Ct
116.gross margin 毛利 }lzyl*.
117.manufacturing overhead 制造费用 Y",Fs(
118.material requisition 领料单 s!\uR.
119.inventory-taking 存货盘点 rh*Pl]'3z
120.bond certificate 债券 zMfr`&%e
121.stock certificate 股票 ZQT14. $L
122.audit report 审计报告 q16RPqfT
123.entity 被审计单位 UTEUVcJ\
124.addressee of the audit report 审计报告的收件人 qll)
125.unqualified opinion 无保留意见 ?_e2)+q8YG
126.qualified opinion 保留意见 G?LPj*=$?
127.disclaimer of opinion 无法表示意见 ."R,j|o6
128.adverse opinion 否定意见 h[D"O6 y
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A (1)ABC 作业基础成本计算 Do7&OBI~
A (2)absorbed overhead 已吸收制造费用 Z!TLWX"
A (3)absorption costing 吸收成本计算 7xP>AU)y
A (4)account 账户,报表 IqK??KSC
A (5)accounting postulate 会计假设 3~"G(UP
A (6)accounting series release 会计公告文件 c9\jELO
A (7)accounting valuation 会计计价 G9s: Wp
A (8)account sale 承销清单 A
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A (9)accountability concept 经营责任概念 Y`S9mGR#
A (10)accountancy 会计职业 .6%-Il
A (11)accountant 会计师 D6,rb 9
A (12)accounting 会计 ]HP
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A (13)agency cost 代理成本 rn
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A (14)accounting bases 会计基础 >]q{vKCAP
A (15)accounting manual 会计手册 xrX^";}j
A (16)accounting period 会计期间 \ajy%$;$}
A (17)accounting policies 会计方针 N"2Ire
A (18)accounting rate of return 会计报酬率 2R&msdF
A (19)accounting reference date 会计参照日 ,K Ebnk|i
A (20)accounting reference period 会计参照期间 :E/]Bjq$;
A (21)accrual concept 应计概念 etdI:N*x
A (22)accrual expenses 应计费用 /,'D4s:Gg
A (23)acid test ration 速动比率(酸性测试比率) Z~^)B8
A (24)acquisition 购置 u8pJjn;
A (25)acquisition accounting 收购会计 n?*Fr sZ
A (26)activity based accounting 作业基础成本计算 `;-K/)/x
A (27)adjusting events 调整事项 jnvi_Rodm
A (28)administrative expenses 行政管理费 =Mb!&qq
A (29)advice note 发货通知 nwh7DUi
A (30)amortization 摊销 ^PIUA'
A (31)analytical review 分析性检查 ahNpHTPa
A (32)annual equivalent cost 年度等量成本法 (tV/.x*G
A (33)annual report and accounts 年度报告和报表 ~:r:?PwWG
A (34)appraisal cost 检验成本 m72r6Yq2@
A (35)appropriation account 盈余分配账户 x
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A (36)articles of association 公司章程细则 q"OvuHBSOn
A (37)assets 资产 5BCHWX*y
A (38)assets cover 资产保障 OosxuAC(
A (39)asset value per share 每股资产价值 K'.aQ&2
A (40)associated company 联营公司 $pK2H0c
A (41)attainable standard 可达标准 =Jfo=`da
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A (42)attributable profit 可归属利润 tW;1
A (43)audit 审计 gT$`a
A (44)audit report 审计报告 (j;s6g0
A (45)auditing standards 审计准则 ?sV0T)uk
A (46)authorized share capital 额定股本 F$P8"q+
A (47)available hours 可用小时 Md_S};!QN6
A (48)avoidable costs 可避免成本 uh'{+E;=
B (49)back-to-back loan 易币贷款 T !C39
T
B (50)backflush accounting 倒退成本计算 MPx%#'Q
B (51)bad debts 坏帐 aMQfg51W:
B (52)bad debts ratio 坏帐比率 ?4Z`^uy
B (53)bank charges 银行手续费 8 SII>iL{
B (54)bank overdraft 银行透支 n}cjVH5
B (55)bank reconciliation 银行存款调节表 /?<o?IR~6
B (56)bank statement 银行对账单 H^{
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B (57)bankruptcy 破产 <&:OSd:%
B (58)basis of apportionment 分摊基础 T9.3
B (59)batch 批量 9~i
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B (60)batch costing 分批成本计算 >ENZ['F
B (61)beta factor B(市场)风险因素 U:xY~>
B (62)bill 账单 5[3vup?
B (63)bill of exchange 汇票 }t }
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B (64)bill of landing 提单 x5[wF6A
B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 UfcQFT{()
B (68)bin card 存货记录卡 OKs1irt5
B (69)bonus 红利 `
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B (70)book-keeping 薄记 I;xrw?=\L
B (71)Boston classification 波士顿分类 "NR`{1f:O
B (72)breakeven chart 保本图 +VxzWNs*JP
B (73)breakeven point 保本点 D4nYyj1O3
B (74)breaking-down time 复位时间 xwK{}==U
B (75)budget 预算 [w&B>z=g$
B (76)budget center 预算中心 .YYfba#{
B (77)budget cost allowance 预算成本折让 hKo& ZWPq
B (78)budget manual 预算手册 ,MH/lQq%
B (79)budget period 预算期间 /U\k<\1~m
B (80)budgetary control 预算控制 .|Unq`ll
B (81)budgeted capacity 预算生产能力 Z4 y9d?g%b
B (82)burden 制造费用 KQGdV{VFs
B (83)business center 经营中心 @I_!q*
B (84)business entity 营业个体 6
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B (85)business unit 经营单位 Zi'}qs$v
B (86)buy-out management 管理性购买产权 [X K^3pT_
B (87)by-product 副产品 MvV\?Lzj
C (88)called-up share capital 催缴股本 G`1!SEae
C (89)capacity 生产能力 Msj(>U&}+
C (90)capacity ratios 生产能力比率 VZhtx)
C (91)capital 资本 wD+4#=/j
C (92)capital assets pricing model资本资产计价模式 #Bu W
C (93)capital commitment 承诺资本 klpYtQ
C (94)capital employed 已运用的资本 +9EG6"..@H
C (95)capital expenditure 资本支出 r"HQ>Wn
C (96)capital expenditureauthorization 资本支出核准 WBc ,/lgZ
C (97)capital expenditure control 资本支出控制 =+>cTV
C (98)capital expenditure proposal资本支出申请 8zhr;Srt
C (99)capital funding planning 资本基金筹集计划 zsM3
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C (100)capital gain 资本收益 3vdhoS|
C (101)capital investment appraisal资本投资评估 d2'1
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C (102)capital maintenance 资本保全 VINb9W}G[
C (103)capital resource planning 资本资源计划 4WspPHj
C (104)capital surplus 资本盈余 >+}yI}W;e
C (105)capital turnover 资本周转率 )>-94xx|
C (106)card 记录卡 :c03"jvYE
C (107)cash 现金 {,;R\)8D
C (108)cash account 现金账户 nulLK28q
C (109)cash book 现金账薄 7LotN6H
C (110)cash cow 金牛产品 ylTX
C (111)cash flow 现金流量 M%{
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C (112)cash discounted 现金贴现 y6#AL<W@=
C (113)cash flow budget 现金流量预算 .|?UqZ(,
C (114)cash flow statement 现金流量表 *I)F5M
C (115)cash ledger 现金分类账 pUV4oyGV
C (116)cash limit 现金限额 1s\
C (117)CCA 现时成本会计 =[_=y=G
C (118)center 中心 YB`
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C (119)changeover time 变更时间 v?6g.
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C (120)chartered entity 特许经济个体 rf\/Y"D
C (121)cheque 支票 X0FTD':f
C (122)cheque register 支票登记薄 1iLr
KA
C (123)coin analysis 零钱分类 ;*+wg5|
C (124)classification 分类 %p; 'l
C (125)clock card 工时卡 H;
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C (126)code 代码
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C (127)commitment accounting 承诺确认会计 q0sdL86
C (128)common cost 共同成本 UiE 1TD{
C (129)company limited byguarantee 有限担保责任公司 eN,6p'&
C (130)company limited shares 股份有限公司 q$iGeE#
C (131)competitive position 竞争能力状况 H{1'OC
C (132)concept 概念 !pJd^|4A]
C (133)conglomerate 跨行业企业 ?GT,Y5
C (134)consistency concept 一致性概念 aGz$A15#
C (135)consolidated accounts 合并报表 O yG#
C (136)consolidation accounting 合并会计 IIh \d.o
C (137)consortium 财团 k]"DsN$
C (138)contingency plan 应急计划 Bx" eX>A8
C (139)contingent liabilities 或有负债 hI6Tp>b*~
C (140)continuous operation 连续生产 qmy3pnL
C (141)contra 抵消 07
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C (142)contract cost 合同成本 P9
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C (143)contract costing 合同成本计算 ehTRw8"R
C (144)contribution 贡献毛益 v\ <4y P
C (145)contribution centre 贡献中心 ]8o[&50y
C (146)contribution chart 贡献图 YQ$Wif:@(n
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 p|0ZP6!|
C (148)contribution to salesration 贡献毛益对销售比率 8M6wc394
C (149)control 控制 Sv>bU4LHf
C (150)control account 控制帐户 v!WkPvU
C (151)control limits 控制限度 8?4/
C (152)controllability concept 可控制概念 sZh| <2
C (153)controllable cost 可控制成本 9%iv?/o*L
C (154)conversion cost 加工成本 P9f,zM-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
k:i}xKu
C (156)corporate appraisal 公司评估 9D`p2c
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C (157)corporate planning 公司计划 ]!'}{[1}
C (158)corporate social reporting 公司社会报告 Qz4n%|
C (159)corporation 股份公司 jccSjGX@w
C (160)cost 成本 =N^j:t
C (161)cost account 成本帐户 :pw6#yi8`
C (162)cost accounting 成本会计 ~{00moN"m
C (163)cost accounting manual 成本手册 w:3CWF4q]
C (164)cost accounts calendar 成本报表的日历时间 ?'/#Gt`
C (165)cost adjustment 成本调整 oR@1/lV
C (166)cost allocation 成本分配 f+V^q4
C (167)cost apportionment 成本分摊 "QLp%B,A
C (168)cost attribution 成本归属 bH`r=@.:cu
C (169)cost audit 成本审计 dw YGhhm
C (170)cost behaviour 成本性态 e13' dCG
C (171)cost benefit analysis 成本效益分析 =@*P})w5.
C (172)cost center 成本中心 /
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C (173)cost driver 成本动因