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注会《审计》英语常用词汇 U*90m~)
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1.audit 审计 J>fQNW!{
2.attestation 鉴证 KiG p[eb
3.credibility 可信赖程度 W3`>8v1?o
4.audit of financial statements 财务报表审计 f{SB1M
5.agreed-upon procedures 执行商定程序 6'\6OsH
6.high levels of assurance 高水平保证 }VDqj}is
7.compilation 编制 I*9e]m"
8.reliability 可靠性 {U&.D
[{&
9.relevance 相关性 8r3A~
10.professional skepticism 职业谨慎 j+>J,axU!
11.objectivity 客观性 +P.+_7+:
12. professional competence 专业胜任能力 gV&z2S~"
13.Senior/CPA-in-charge 项目经理 5 ae2<Y=
14.audit engagement letter 业务约定书 (sVi\R
15.recurring audit 连续审计 l5L.5$N
16.the client 委托人 gZ5[
C
17.change CPA 更换注册会计师 AwQ?l(iZ"p
18.the existing CPA 现任注册会计师 v[Kxja;
19.the successor CPA 后任注册会计师 apE
20.the preceding CPA前任注册会计师
C6rg<tCH
21.issue the audit report 出具审计报告 Z7 E
22.expert 专家 JN7k 2]{
23.the board of directors 董事会 6 uKTGc4
24.knowledge of the entity‘ s business 了解被审计单位情况 K~ ;45Z2
25.assess material misstatement risks评估重大错报风险 cQ9q;r`%
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l<M'=-Y
27.a general knowledge of —— 初步了解―――的情况 mKYeD%Pm*
28.a more knowledge of—— 进一步了解的情况 ve&zcSeb
29.the prior year‘s working papers 以前年度工作底稿 GF3/ RT9
30.minutes of meeting 会议纪要 S_~z-`;h!
31.business risks 经营风险 7FRmx4(!
32.appropriateness 适当性 J
EE{QjTh
33.accounting estimate 会计估计 2h?uNW(0Q
34.management representations 管理层声明 ZE%YXG
35.going concern assumption 持续经营假设 =y=cW1TG
36.audit plan 审计计划 bXS:x
37.significant audit areas 重点审计领域 _{M\Bs2<
38.error 错误 xW92ch+t
39.fraud舞弊 Rp$}YN
40.modified or additional procedures 修改或追加审计程序 ?
w^-
41.misappropriation of assets 侵占资产 y\&>ZyOY
42.transactions without substance 虚假交易
zxp`
43.unusual pressures 异常压力 ek&kv #G
44.the suspected noncompliance 涉嫌存在违法行为 OgX6'E\E
45.materialiy 重要性 Y#g4$"G9
46.exceed the materiality level 超过重要性水平 j(~ *'&|(
47.approach the materiality level 接近重要性水平 TRsE %
48.an acceptably low level 可接受水平 iOG[>u0h
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 |ae97 5
50.misstatements or omissions 错报或漏报 VN%INUi@
51.aggregate 总计 ne^imht
52.subsequent events 期后事项 n-DVT;y
53.adjust the financial statements 调整财务报表 Ld B($4,
54.perform additional audit procedures 实施追加的审计程序 .Lfo)?zG
55.audit risk 审计风险 }x&N^Ky3c
56.detection risk 检查风险 O@YTAT&d#
57.inappropriate audit opinion 不适当的审计意见 ^Fn
fJ
:
58.material misstatement 重大的错报 n`4K4y%Dy}
59.tolerable misstatement 可容忍错报 v!%5&: c3
60.the acceptable level of detection risk 可接受的检查风险 ntmyNf?;
61.assessed level of material misstatement risk 重大错报风险的评估水平 GtwT
62.simall business 小规模企业 f
nI|
63.accounting system 会计系统 <x!GE>sf+
64.test of control 控制测试 X6^},C'E.:
65.walk-through test 穿行测试
eAqz3#_My
66.communication 沟通 HI@syFaJM
67.flow chart 流程图 5aa<qtUjH
68.reperformance of internal control 重新执行 I2H6y"pN
69.audit evidence 审计证据 Wq^qpN)5Y
70.substantive procedures 实质性程序 \%p34K\
71.assertions 认定 pJ
?~fp
72.esistence 存在 S/ibb&
73.occurrence 发生 9aJ%`i
74.completeness 完整性 ;*,f<
75.rights and obligations 权利和义务 ,~?YBLw@c
76.valuation and allocation 计价和分摊 D\e8,,H
77.cutoff 截止 2}W0
F2*
78.accuracy 准确性 n#iwb0-
79.classification 分类 Bphof0{<}
80.inspection 检查 +d|mR9^([
81.supervision of counting 监盘 kCXd
Ghb
82.observation 观察 }mZwd_cK
83.confirmation 函证 %8~3M75$
84.computation 计算 1@lJonlF
85.analytical procedures 分析程序 y_.!!@,
86.vouch 核对 ~/_SMPLo
87.trace 追查 r
6Q Q
88.audit sampling 审计抽样 rLX4jT^
89.error 误差 t3+Py7qv
90.expected error 预期误差 Ka`=WeJ|
91.population 总体 )Jv[xY~
92.sampling risk 抽样风险 _@R0x#p5M
93.non- sampling risk 非抽样风险 pBw0"
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94.sampling unit 抽样单位 (L`j0kPN
95.statistical sampling 统计抽样 ,()0'h}n
96.tolerable error 可容忍误差 YX*Qd$chZ
97.the risk of under reliance 信赖不足风险 }ZqW@-
98.the risk of over reliance 信赖过度风险 RW P<B0)
99.the risk of incorrect rejection 误拒风险 ~gu3g^<0v
100. the risk of incorrect acceptance 误受风险 kQ
101.working trial balance 试算平衡表 +\r+n~w
102.index and cross-referencing 索引和交叉索引 ~i.k$XGA
103.cash receipt 现金收入 5#QXR+
T
104.cash disbursement 现金支出 u_).f<mUdF
105.bank statement 银行对账单 \Y}3cE
106.bank reconciliation 银行存款余额调节表 A7c/N=Cp^
107.balance sheet date 资产负债表日 72veLB
108.net realizable value 可变现净值 P<K){V
109.storeroom 仓库 n k2om$nN
110.sale invoice 销售发票 *x)8fAr
111.price list 价目表 m5Tr-w$QY
112.positive confirmation request 积极式询证函 $u/E\l
113.negative confirmation request 消极式询证函 03j]d&P%d
114.purchase requisition 请购单 IMk'#)
115.receiving report 验收报告 C^)*Dsp
116.gross margin 毛利 />j';6vi
117.manufacturing overhead 制造费用 >YUoh-]`
118.material requisition 领料单 d9n?v)<v
119.inventory-taking 存货盘点 >*wtbkU
120.bond certificate 债券 :EHJ\+kejX
121.stock certificate 股票
RDtU43
122.audit report 审计报告 ?,yj")+
123.entity 被审计单位 DvM5 k
124.addressee of the audit report 审计报告的收件人 ?i`l[+G
125.unqualified opinion 无保留意见 `f'K@
126.qualified opinion 保留意见 `|Or{ih
127.disclaimer of opinion 无法表示意见 d`1I".y
128.adverse opinion 否定意见 v<fnB
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A (1)ABC 作业基础成本计算 FaBqj1O1
A (2)absorbed overhead 已吸收制造费用 RQFI'@Ks
A (3)absorption costing 吸收成本计算 (
9]_ HW[
A (4)account 账户,报表 f>ZyI{
A (5)accounting postulate 会计假设 Nl')l"
A (6)accounting series release 会计公告文件 s#uJ
;G
A (7)accounting valuation 会计计价 _{|D
A (8)account sale 承销清单 smm]6
A (9)accountability concept 经营责任概念 B:Z_9,gj-N
A (10)accountancy 会计职业 ?3O9eZY@
A (11)accountant 会计师 t^ZV|s 1
A (12)accounting 会计 s{w[b\rA
A (13)agency cost 代理成本 `EtS!zD~b
A (14)accounting bases 会计基础 +x1eJug4
A (15)accounting manual 会计手册 u=YX9Mo!
A (16)accounting period 会计期间 ,hVvve,j}
A (17)accounting policies 会计方针 -WQ^gcO=7
A (18)accounting rate of return 会计报酬率 ,<A$h3*
A (19)accounting reference date 会计参照日 = P
A (20)accounting reference period 会计参照期间 ?<*-j4v
A (21)accrual concept 应计概念 .Q)|vq^
A (22)accrual expenses 应计费用 fBQ?|~:n
A (23)acid test ration 速动比率(酸性测试比率) ^'jEnN(
A (24)acquisition 购置 %0Y=WYUH>
A (25)acquisition accounting 收购会计 D3c2^r$Z
A (26)activity based accounting 作业基础成本计算 "6a8s;
A (27)adjusting events 调整事项 .%zy`
n
A (28)administrative expenses 行政管理费 !`mZ0c+
A (29)advice note 发货通知 [TCP-bU
A (30)amortization 摊销 xm6 EKp:
A (31)analytical review 分析性检查 &P,^.'
A (32)annual equivalent cost 年度等量成本法 =YG _z
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A (33)annual report and accounts 年度报告和报表 <A9y9|>o
A (34)appraisal cost 检验成本 8?Z4-6!{V,
A (35)appropriation account 盈余分配账户 H_?o-L?+
A (36)articles of association 公司章程细则 B>Wu;a.:L
A (37)assets 资产 6{qIU}!
A (38)assets cover 资产保障 ]m#5`zGK1|
A (39)asset value per share 每股资产价值 +ki{H}G21
A (40)associated company 联营公司 fw; rbP!
A (41)attainable standard 可达标准 ql<rU@
LB/C-n.`
A (42)attributable profit 可归属利润 l6kmS
A (43)audit 审计 [Ei1~n)o
A (44)audit report 审计报告 MV=9!{`
A (45)auditing standards 审计准则 ESoAzo,u
A (46)authorized share capital 额定股本 f+.T^es
A (47)available hours 可用小时 OMk5{-8B
A (48)avoidable costs 可避免成本 >\w&6i~
B (49)back-to-back loan 易币贷款 G4
G5PXi
B (50)backflush accounting 倒退成本计算 @t1V
o}c
B (51)bad debts 坏帐 `Bn=?9
B (52)bad debts ratio 坏帐比率 >]=j'+]
B (53)bank charges 银行手续费 ,p;_\\<
B (54)bank overdraft 银行透支 $0^P0RAH
B (55)bank reconciliation 银行存款调节表 @u._"/K
B (56)bank statement 银行对账单 D=TL>T.bf
B (57)bankruptcy 破产 \ (p{t
B (58)basis of apportionment 分摊基础 {RB-lfrWs
B (59)batch 批量
Yav2q3
B (60)batch costing 分批成本计算 d1joVUYE
B (61)beta factor B(市场)风险因素 8q
)=
B (62)bill 账单 1b9hE9a{j
B (63)bill of exchange 汇票 YwcPX`eg
B (64)bill of landing 提单 _ q(Q
B (65)bill of materials 用料预计单 US{3pkr;I]
B (66)bill payable 应付票据 iqW1#)3'R
B (67)bill receivable 应收票据 vs
6,
B (68)bin card 存货记录卡 F\ctu aLC
B (69)bonus 红利 AnZclqtb
B (70)book-keeping 薄记 AOrHU M[I
B (71)Boston classification 波士顿分类 0J~Qq]g
B (72)breakeven chart 保本图 :c8n[+5
B (73)breakeven point 保本点 S=3^Q;V/1
B (74)breaking-down time 复位时间 ):EBgg4-N
B (75)budget 预算 eo^/c+FG
B (76)budget center 预算中心 OlD`uA
B (77)budget cost allowance 预算成本折让 YDmWN#
B (78)budget manual 预算手册 ]TstSF=
B (79)budget period 预算期间 mKq" 34F
B (80)budgetary control 预算控制 &W }<:WH~
B (81)budgeted capacity 预算生产能力 5.tvB
B (82)burden 制造费用 ?*r!{3T ,u
B (83)business center 经营中心 >5T_g2pkv
B (84)business entity 营业个体 `:M^8SYrL
B (85)business unit 经营单位
nU`Lhh8y
B (86)buy-out management 管理性购买产权 ji+{ :D
B (87)by-product 副产品 ~YCuO0t
C (88)called-up share capital 催缴股本 N_75-S7Cm
C (89)capacity 生产能力 GD-&_6a
C (90)capacity ratios 生产能力比率 @;wzsh >o
C (91)capital 资本 y33~HsOJ
C (92)capital assets pricing model资本资产计价模式 H;WY!X$x
C (93)capital commitment 承诺资本 F=)eLE{W
C (94)capital employed 已运用的资本 j;K#]
C (95)capital expenditure 资本支出 +Zk,2ri
C (96)capital expenditureauthorization 资本支出核准 AY_Q
""v
C (97)capital expenditure control 资本支出控制 P,bd'
C (98)capital expenditure proposal资本支出申请 )y7_qxwbV
C (99)capital funding planning 资本基金筹集计划 `"k9wC1
C (100)capital gain 资本收益 \Btk;ivg
C (101)capital investment appraisal资本投资评估 !PUp>(
C (102)capital maintenance 资本保全 LZ*R[
C (103)capital resource planning 资本资源计划 |Y_
-
C (104)capital surplus 资本盈余 e,A)U
5X
C (105)capital turnover 资本周转率 :6;e\UE
C (106)card 记录卡 @LLTB(@wR
C (107)cash 现金 &S74mV
C (108)cash account 现金账户 8(X0
:
C (109)cash book 现金账薄 K^%-NyV
C (110)cash cow 金牛产品 h[XGC=%
C (111)cash flow 现金流量 yZ}d+7T}
C (112)cash discounted 现金贴现 <M[U#Q~?~e
C (113)cash flow budget 现金流量预算 Uz8hANN0_
C (114)cash flow statement 现金流量表 Tvf~P w
C (115)cash ledger 现金分类账 ;)!"Ty|
C (116)cash limit 现金限额 \Mi#{0f+q
C (117)CCA 现时成本会计 & 7Q
H^
C (118)center 中心 aw}+'(?8]
C (119)changeover time 变更时间 kRIB<@{
C (120)chartered entity 特许经济个体 lWy=)^)4
C (121)cheque 支票 4f1D*id*`#
C (122)cheque register 支票登记薄 J.M.L$
C (123)coin analysis 零钱分类 k ~6-cx
C (124)classification 分类 Ri?\m!o
C (125)clock card 工时卡 BH :
C (126)code 代码 K}I0o!(#
C (127)commitment accounting 承诺确认会计 Na!za'qk[o
C (128)common cost 共同成本 J+<p+(^*v
C (129)company limited byguarantee 有限担保责任公司 @Hr+/52B
C (130)company limited shares 股份有限公司 ;MTz]c
C (131)competitive position 竞争能力状况 <d$A)S};W
C (132)concept 概念 ,J9}.}Hd
C (133)conglomerate 跨行业企业 -4L!k'uR
C (134)consistency concept 一致性概念 )@:l^$x
C (135)consolidated accounts 合并报表 $T
dC/#7
C (136)consolidation accounting 合并会计 M$CVQ>op:
C (137)consortium 财团 `n-vjjG%#
C (138)contingency plan 应急计划 +?N}Y {Y&
C (139)contingent liabilities 或有负债 ]O!s'lC
C (140)continuous operation 连续生产
dhR(_
C (141)contra 抵消 /! ^P)yU,
C (142)contract cost 合同成本 "xwM+ AC
C (143)contract costing 合同成本计算 ~oi_r8K
C (144)contribution 贡献毛益 +*EKR
C (145)contribution centre 贡献中心 j|'R$|
C (146)contribution chart 贡献图 q9}2
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 cNP/<8dq
C (148)contribution to salesration 贡献毛益对销售比率 s'2Rs^,hN
C (149)control 控制 UxPGv;F
C (150)control account 控制帐户 DNth4z
C (151)control limits 控制限度 By)3*<5a_
C (152)controllability concept 可控制概念 !7` [i
C (153)controllable cost 可控制成本 m<fA|9 F#
C (154)conversion cost 加工成本 <NQyP{p
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 }V^e7d
C (156)corporate appraisal 公司评估 lIDl1Z@Z
C (157)corporate planning 公司计划 6 /y*2z;
C (158)corporate social reporting 公司社会报告 VJ1*
|r,
C (159)corporation 股份公司 Y-
&|VE2
C (160)cost 成本 e(\Q)re5Q
C (161)cost account 成本帐户 Yk>8g;<
C (162)cost accounting 成本会计 ul}'{|4
C (163)cost accounting manual 成本手册 =WRO\lgv.
C (164)cost accounts calendar 成本报表的日历时间 vw
rRZ"2
C (165)cost adjustment 成本调整 Gc5VQ^]
C (166)cost allocation 成本分配 T7GQ^WnA
C (167)cost apportionment 成本分摊 7s]Wq6
C (168)cost attribution 成本归属 +L6" vkz
C (169)cost audit 成本审计 a
@SUi~+3
C (170)cost behaviour 成本性态 )q(:eoLDm
C (171)cost benefit analysis 成本效益分析 ?N#[<kd
C (172)cost center 成本中心 Es:6
C (173)cost driver 成本动因