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注会《审计》英语常用词汇 {a0yHy$H
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1.audit 审计 RT<HiVr`
2.attestation 鉴证 0i(c XB
3.credibility 可信赖程度 yof8L WXx
4.audit of financial statements 财务报表审计 r7FpR!
5.agreed-upon procedures 执行商定程序 S]Ye`
6.high levels of assurance 高水平保证 Z8`Y}#Za [
7.compilation 编制 `L%<3/hF
8.reliability 可靠性 1s.>_
9.relevance 相关性 Id=V\'$o
10.professional skepticism 职业谨慎 9V|)3GF
11.objectivity 客观性 %Ix2NdC
12. professional competence 专业胜任能力 |t~*!0>3
13.Senior/CPA-in-charge 项目经理 \. a 7F4h
14.audit engagement letter 业务约定书 r@EHn[w
15.recurring audit 连续审计 dF><XZph
16.the client 委托人 6+4SMf3
17.change CPA 更换注册会计师 gxmY^"Jy
18.the existing CPA 现任注册会计师 /[A#iTe
19.the successor CPA 后任注册会计师 LfN,aW
20.the preceding CPA前任注册会计师 z"-oD*ICw
21.issue the audit report 出具审计报告 \027>~u
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22.expert 专家
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23.the board of directors 董事会 s8dP=_ `
24.knowledge of the entity‘ s business 了解被审计单位情况 pKU(4&
BxX
25.assess material misstatement risks评估重大错报风险 4 %V9
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 QCO,f
27.a general knowledge of —— 初步了解―――的情况 $HCgawQ
28.a more knowledge of—— 进一步了解的情况 Y
h53Z"a
29.the prior year‘s working papers 以前年度工作底稿 \1hQ7:f;\
30.minutes of meeting 会议纪要 D!z'Y,.
31.business risks 经营风险 0\V)DV.i
32.appropriateness 适当性 1024L;
33.accounting estimate 会计估计 -us:!p1T
34.management representations 管理层声明 pj$kSS|m6-
35.going concern assumption 持续经营假设 nl~Z,Y$
36.audit plan 审计计划 Oh%p1$H
37.significant audit areas 重点审计领域 M 5$JB nN
38.error 错误 @`ii3&W4
39.fraud舞弊 _bt9{@)
40.modified or additional procedures 修改或追加审计程序 A0OA7m:~4
41.misappropriation of assets 侵占资产 v3{%U1>}v
42.transactions without substance 虚假交易 }<zbx*!
43.unusual pressures 异常压力 Tn9Fg7<
44.the suspected noncompliance 涉嫌存在违法行为 2#ZqGf.'v
45.materialiy 重要性 BkP4.XRI
46.exceed the materiality level 超过重要性水平 YFDOp*
47.approach the materiality level 接近重要性水平 %y7ZcH'
48.an acceptably low level 可接受水平 Tv6y+l
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 Yr>0Qg],
50.misstatements or omissions 错报或漏报 6s'n
r7'0
51.aggregate 总计 WNt':w^_
52.subsequent events 期后事项 ?Qx4Z3n
53.adjust the financial statements 调整财务报表 w|Ry)[
54.perform additional audit procedures 实施追加的审计程序 0f@9y
55.audit risk 审计风险 4sW'p
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56.detection risk 检查风险 UA(4mbz+
57.inappropriate audit opinion 不适当的审计意见 `"hWbmQ
58.material misstatement 重大的错报 Xppv
59.tolerable misstatement 可容忍错报 O3mw5<%15
60.the acceptable level of detection risk 可接受的检查风险 \XwC |[%P
61.assessed level of material misstatement risk 重大错报风险的评估水平 EM`'=<)V
62.simall business 小规模企业 QN|=/c<U
63.accounting system 会计系统 }9glr
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64.test of control 控制测试 jo3(\Bq
65.walk-through test 穿行测试 Gpi_p
66.communication 沟通 zl|
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67.flow chart 流程图 y0-UO+;
68.reperformance of internal control 重新执行 e7b MK<:r
69.audit evidence 审计证据 3hxV`rb
70.substantive procedures 实质性程序 Xvoz4'Gme
71.assertions 认定 R.DUfU"gp
72.esistence 存在 IZ\fvYp
73.occurrence 发生 yPY{ZADkQ
74.completeness 完整性 NCY2^
75.rights and obligations 权利和义务 'IT]VRObP
76.valuation and allocation 计价和分摊 i+pQ 7wx
77.cutoff 截止 qHtIjtt[q
78.accuracy 准确性 9gglyoZ%
79.classification 分类 Gs,e8ri!
80.inspection 检查 Ftd,dqd
81.supervision of counting 监盘 RWX!d54&
82.observation 观察 l}r 9kS
83.confirmation 函证 y
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84.computation 计算 QPh3(K1w^
85.analytical procedures 分析程序 ~<~
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86.vouch 核对 hgzNEx%^q
87.trace 追查 $rTb'8
88.audit sampling 审计抽样 _*
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89.error 误差 /h{Rf,H
90.expected error 预期误差 0igB pHS
91.population 总体 z@w}+fYO
92.sampling risk 抽样风险 =FI[/"476
93.non- sampling risk 非抽样风险 aEh9za
94.sampling unit 抽样单位 mlCg&fnDB
95.statistical sampling 统计抽样 N3*1,/,l.
96.tolerable error 可容忍误差 ^\kH^
97.the risk of under reliance 信赖不足风险 #
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98.the risk of over reliance 信赖过度风险 #HW<
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99.the risk of incorrect rejection 误拒风险 /HS"{@Z"h
100. the risk of incorrect acceptance 误受风险 L &hw-.Q
101.working trial balance 试算平衡表 w
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102.index and cross-referencing 索引和交叉索引 +GL$[ 5G
103.cash receipt 现金收入 0xO*8aKT
104.cash disbursement 现金支出 Lq1?Y
105.bank statement 银行对账单 {qbe
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106.bank reconciliation 银行存款余额调节表 rGXUV`5Na
107.balance sheet date 资产负债表日 k3nvML,bv
108.net realizable value 可变现净值 eO(U):C2
109.storeroom 仓库 Pqw<nyC.
110.sale invoice 销售发票 u"m(a:jQ
111.price list 价目表 {
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112.positive confirmation request 积极式询证函 S D{ )Sq
113.negative confirmation request 消极式询证函 h_+
114.purchase requisition 请购单 >iRkhA=Vg
115.receiving report 验收报告 `'sD (e
116.gross margin 毛利 ;,e16^\' &
117.manufacturing overhead 制造费用 R dwt4A+
118.material requisition 领料单 YYPJ(o\
119.inventory-taking 存货盘点 W3d+t?28
120.bond certificate 债券 XZM@Rys
121.stock certificate 股票 ?w'86^_z
122.audit report 审计报告 U%q6n"[
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123.entity 被审计单位 ;^0rY )&
124.addressee of the audit report 审计报告的收件人 J 7 G-qF\
125.unqualified opinion 无保留意见 <Z<meB[g
126.qualified opinion 保留意见 )wCNLi>4
127.disclaimer of opinion 无法表示意见 M?L$xE_&
128.adverse opinion 否定意见 o kA<
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A (1)ABC 作业基础成本计算 t89Tt @cf
A (2)absorbed overhead 已吸收制造费用 "y&`,s5}
A (3)absorption costing 吸收成本计算 FKu8R%9xn%
A (4)account 账户,报表 Mqvo
j7
A (5)accounting postulate 会计假设 |3
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A (6)accounting series release 会计公告文件 wT6zeEV~*
A (7)accounting valuation 会计计价 6]d]0TW_
A (8)account sale 承销清单 m&gB;g3:
A (9)accountability concept 经营责任概念 Uc'}y!R
A (10)accountancy 会计职业 {\%I;2X
A (11)accountant 会计师 >5:
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A (12)accounting 会计 $7c,<=
A (13)agency cost 代理成本 s</q
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A (14)accounting bases 会计基础 ;H.V-~:P)
A (15)accounting manual 会计手册 mfaU_
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A (16)accounting period 会计期间 dpscgW{M
A (17)accounting policies 会计方针 D9A%8[Yo
A (18)accounting rate of return 会计报酬率 LybaE~=
A (19)accounting reference date 会计参照日 %K-8DL8|(
A (20)accounting reference period 会计参照期间 FE&:?
A (21)accrual concept 应计概念 i!e8-gVMP&
A (22)accrual expenses 应计费用 C !Srv7
A (23)acid test ration 速动比率(酸性测试比率) L
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A (24)acquisition 购置 Es)|#0m\x@
A (25)acquisition accounting 收购会计 oD9n5/ozo
A (26)activity based accounting 作业基础成本计算 htR.p7&Tn
A (27)adjusting events 调整事项 $HsNV6
A (28)administrative expenses 行政管理费 ocJG4#
A (29)advice note 发货通知 L/exR6
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A (30)amortization 摊销 0V(}Zj>
A (31)analytical review 分析性检查 ?z&%VU"
A (32)annual equivalent cost 年度等量成本法 S7Ty}?E@
A (33)annual report and accounts 年度报告和报表 B 5|\<CF
A (34)appraisal cost 检验成本 JHvev,#4
A (35)appropriation account 盈余分配账户 cPNc$^Y
A (36)articles of association 公司章程细则 @x+2b0 b
A (37)assets 资产 wN4#j}C
A (38)assets cover 资产保障 X_hDU~5{wC
A (39)asset value per share 每股资产价值 /B~[,ES@1
A (40)associated company 联营公司 usD@4!PoA
A (41)attainable standard 可达标准 -dBWpT
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A (42)attributable profit 可归属利润 X(*O$B{
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A (43)audit 审计 adX"Yg!`{c
A (44)audit report 审计报告 tLa%8@;'$
A (45)auditing standards 审计准则 ">z3i`#C'
A (46)authorized share capital 额定股本 N\ !
A (47)available hours 可用小时 ChG7>4:\
A (48)avoidable costs 可避免成本 w"s@q$}]8M
B (49)back-to-back loan 易币贷款 79W^;\3
B (50)backflush accounting 倒退成本计算 a~$Y;C_#<
B (51)bad debts 坏帐 [%N?D#;
B (52)bad debts ratio 坏帐比率 ,_RNZ
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B (53)bank charges 银行手续费 #Ir?v
B (54)bank overdraft 银行透支 poxF`a6e+
B (55)bank reconciliation 银行存款调节表 .Lna\Bv
B (56)bank statement 银行对账单 /~
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B (57)bankruptcy 破产 mL48L57Z
B (58)basis of apportionment 分摊基础 ufL<L;Z\;
B (59)batch 批量 x'I!f? / &
B (60)batch costing 分批成本计算 4F6aPo2
B (61)beta factor B(市场)风险因素 A+0-pF2D
B (62)bill 账单 ([dd)QU
B (63)bill of exchange 汇票 W
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B (64)bill of landing 提单 -m%`Di!E
B (65)bill of materials 用料预计单 OpEH4X.Z
B (66)bill payable 应付票据 ()?83Xj[c
B (67)bill receivable 应收票据 z m$Sw0#(
B (68)bin card 存货记录卡 ~EPVu
B (69)bonus 红利 yQN{)rv
B (70)book-keeping 薄记 SULFAf
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B (71)Boston classification 波士顿分类 PVB
z~rG
B (72)breakeven chart 保本图 5z!$=SFz
B (73)breakeven point 保本点 R;c9)>8L
B (74)breaking-down time 复位时间 ?zf3Fn2y
B (75)budget 预算 ?Z7QD8N
B (76)budget center 预算中心 7*{f*({
B (77)budget cost allowance 预算成本折让 c
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B (78)budget manual 预算手册 ]2wxqglh)
B (79)budget period 预算期间 I'BhN#GhX
B (80)budgetary control 预算控制 "a8E0b
B (81)budgeted capacity 预算生产能力 c
Rq2 re
B (82)burden 制造费用 D![v{0 er
B (83)business center 经营中心 '%QCNO/
B (84)business entity 营业个体 2H)4}5H
B (85)business unit 经营单位 *(?Wzanh
B (86)buy-out management 管理性购买产权 wgS,U}/i
B (87)by-product 副产品 M}V!;o<t^
C (88)called-up share capital 催缴股本 Z)#UCoK!c
C (89)capacity 生产能力 0B]q /G(
C (90)capacity ratios 生产能力比率 *{DTxEy
C (91)capital 资本 0+* NHiH
C (92)capital assets pricing model资本资产计价模式 0- )K_JV
C (93)capital commitment 承诺资本 [7FG;}lB-
C (94)capital employed 已运用的资本 %'=*utOxy
C (95)capital expenditure 资本支出 i
.vH$
C (96)capital expenditureauthorization 资本支出核准 S=(O6+U
C (97)capital expenditure control 资本支出控制 tTLg;YjN
C (98)capital expenditure proposal资本支出申请 >5t%_/yeB
C (99)capital funding planning 资本基金筹集计划 |h\7Q1,1~2
C (100)capital gain 资本收益 S'jg#*$
C (101)capital investment appraisal资本投资评估 4VwF\
C (102)capital maintenance 资本保全 %M@K(Qu
C (103)capital resource planning 资本资源计划 `GC
oi ?n7
C (104)capital surplus 资本盈余 No'?8 +i
C (105)capital turnover 资本周转率 6:7[>|o
kQ
C (106)card 记录卡 g"evnp
C (107)cash 现金 `OBzOM
C (108)cash account 现金账户 8Y?M:^f~
C (109)cash book 现金账薄 ?FQ#I~'<
C (110)cash cow 金牛产品 (j&:
C (111)cash flow 现金流量 /*mF:40M;
C (112)cash discounted 现金贴现 lT^su'+bk
C (113)cash flow budget 现金流量预算 R-13DVK
C (114)cash flow statement 现金流量表 CJ
:V %|
C (115)cash ledger 现金分类账 $
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C (116)cash limit 现金限额 j<B9$8x&
C (117)CCA 现时成本会计 5`QcPDp{z
C (118)center 中心 /o;M
?Nt6
C (119)changeover time 变更时间 U#` e~d t<
C (120)chartered entity 特许经济个体 'dLw8&T+W
C (121)cheque 支票 0@
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C (122)cheque register 支票登记薄 7Q}pKq]P
C (123)coin analysis 零钱分类 t~) P1Lof\
C (124)classification 分类 wGc7
C (125)clock card 工时卡 }Y~Dk]*
C (126)code 代码 Hc)z:x;Sj
C (127)commitment accounting 承诺确认会计 %;,fI'M
C (128)common cost 共同成本 ^,>w`8
C (129)company limited byguarantee 有限担保责任公司 !GqFX+!Ju
C (130)company limited shares 股份有限公司 i}) s4%a
C (131)competitive position 竞争能力状况 )>iOj50n3
C (132)concept 概念 \CL8~
C (133)conglomerate 跨行业企业 {>f"&I<xw
C (134)consistency concept 一致性概念 P!eo#b^S
C (135)consolidated accounts 合并报表 oN7SmP_
C (136)consolidation accounting 合并会计 2r,
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C (137)consortium 财团 #Iw(+%D
C (138)contingency plan 应急计划 b2m={q(s
C (139)contingent liabilities 或有负债 EhcJE;S)
C (140)continuous operation 连续生产 UerbNz|
C (141)contra 抵消 CL=%eSsuD
C (142)contract cost 合同成本 WAa45G
C (143)contract costing 合同成本计算 )kpEcMlR
C (144)contribution 贡献毛益 gq7tSkH@
C (145)contribution centre 贡献中心 v ,8;:
sD
C (146)contribution chart 贡献图 ~||0lj.D
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 -50DGA,K6
C (148)contribution to salesration 贡献毛益对销售比率 (%my:\>l
C (149)control 控制 ;M:AcQZ|_
C (150)control account 控制帐户 G;Li!H
C (151)control limits 控制限度 /( Wq
C (152)controllability concept 可控制概念 T8XrmR&?PX
C (153)controllable cost 可控制成本 V(MYReaPC]
C (154)conversion cost 加工成本 ,i2-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 36"n7
C (156)corporate appraisal 公司评估 ar3L|MN
C (157)corporate planning 公司计划 [C'bfX5HB5
C (158)corporate social reporting 公司社会报告 <xI<^r'C9e
C (159)corporation 股份公司 _f1o!4ocx
C (160)cost 成本 !}(B=-
C (161)cost account 成本帐户 Ipp_}tl_
C (162)cost accounting 成本会计 X0/slOT
C (163)cost accounting manual 成本手册 (8duV
C (164)cost accounts calendar 成本报表的日历时间 8<=^Rkz
C (165)cost adjustment 成本调整 mq`/nAmt
C (166)cost allocation 成本分配 3Z!%td5n
C (167)cost apportionment 成本分摊 Z>hTL_|]a{
C (168)cost attribution 成本归属 VmS_(bM
C (169)cost audit 成本审计 &@0~]\,D7
C (170)cost behaviour 成本性态 "r9Rr_,
>
C (171)cost benefit analysis 成本效益分析 =)a24PDG
C (172)cost center 成本中心 ,2@o`R.27
C (173)cost driver 成本动因