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注会《审计》英语常用词汇 dY!u)M;~~
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1.audit 审计 F}36
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2.attestation 鉴证 hi|!
3.credibility 可信赖程度 -:<lkq&/
4.audit of financial statements 财务报表审计 )&,{?$ .
5.agreed-upon procedures 执行商定程序 k_ Y~;P@
6.high levels of assurance 高水平保证 O("Uq../3
7.compilation 编制 F PR`tE
8.reliability 可靠性 gl8Ib<{
9.relevance 相关性 Zgamd1DJ[l
10.professional skepticism 职业谨慎 c?E{fD"Fc3
11.objectivity 客观性 =rFN1M/n{E
12. professional competence 专业胜任能力 fDh]tua
13.Senior/CPA-in-charge 项目经理 X(*!2uS
14.audit engagement letter 业务约定书 I4t*?
15.recurring audit 连续审计 X%}nFg
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16.the client 委托人 d
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17.change CPA 更换注册会计师 t
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18.the existing CPA 现任注册会计师 nlc.u}#
19.the successor CPA 后任注册会计师 o6a0'vU><
20.the preceding CPA前任注册会计师 ^YlI>_3s
21.issue the audit report 出具审计报告 H'DVwnn>ik
22.expert 专家 7K;!iX<d
23.the board of directors 董事会 )C~9E 5E
24.knowledge of the entity‘ s business 了解被审计单位情况 H:QhrL+7_
25.assess material misstatement risks评估重大错报风险 @Jn!0Y1_3
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 *
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27.a general knowledge of —— 初步了解―――的情况 <RXw M6G2
28.a more knowledge of—— 进一步了解的情况 j:,9%tg
29.the prior year‘s working papers 以前年度工作底稿 h8{(KRa 6
30.minutes of meeting 会议纪要 F<|t\KOW
31.business risks 经营风险 IG ~`i I
32.appropriateness 适当性 ZZxk]D<
33.accounting estimate 会计估计 nw6pV%
34.management representations 管理层声明 Bc5+ss
35.going concern assumption 持续经营假设 "ju'UOcS/
36.audit plan 审计计划 [?0d~Q(R#
37.significant audit areas 重点审计领域 F3Maqr y
38.error 错误 xHA0gZf
39.fraud舞弊 l'[A?%L%{
40.modified or additional procedures 修改或追加审计程序 eWs&J24
41.misappropriation of assets 侵占资产 |nUl\WRd\
42.transactions without substance 虚假交易 :-T*gqj|
43.unusual pressures 异常压力 =r2]uW9
44.the suspected noncompliance 涉嫌存在违法行为 jgv`>o%<W
45.materialiy 重要性 9=`W p6Gmn
46.exceed the materiality level 超过重要性水平 0#_'o ,
47.approach the materiality level 接近重要性水平 <0P5 o|
48.an acceptably low level 可接受水平 C[sh,
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 5GzFoy)j>
50.misstatements or omissions 错报或漏报 7gF"=7{-
51.aggregate 总计 hX:"QXx
52.subsequent events 期后事项 4?\:{1X=
53.adjust the financial statements 调整财务报表 >l']H*&B<
54.perform additional audit procedures 实施追加的审计程序 zi@]83SS#
55.audit risk 审计风险 +]Zva:$#`
56.detection risk 检查风险 i1lBto[
57.inappropriate audit opinion 不适当的审计意见 Ifc]K?
58.material misstatement 重大的错报 WJH\~<{mP
59.tolerable misstatement 可容忍错报 W~1~k{A
60.the acceptable level of detection risk 可接受的检查风险 PNs~[
61.assessed level of material misstatement risk 重大错报风险的评估水平 g4p
62.simall business 小规模企业 n2B){~vE
63.accounting system 会计系统 tBbOY}.VD
64.test of control 控制测试 j$7|XM6
65.walk-through test 穿行测试 ZBT1Y.qA
66.communication 沟通 i%m"@7.kk
67.flow chart 流程图 CNZ z]H
68.reperformance of internal control 重新执行 n{*D_kM(H
69.audit evidence 审计证据 b;sVls
70.substantive procedures 实质性程序 -a,-J]d0+
71.assertions 认定 l e4?jQQ@L
72.esistence 存在 FY{e2~gi
73.occurrence 发生 pKiZ)3U
74.completeness 完整性 *iBTI+"]
75.rights and obligations 权利和义务 f5AjJYq1
76.valuation and allocation 计价和分摊 1RcSTg
77.cutoff 截止 H %J
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78.accuracy 准确性 "5R~(+~<@
79.classification 分类 tG vG
80.inspection 检查 }/tf>?c
81.supervision of counting 监盘 i':ydDOOHA
82.observation 观察 ,2Q o7(A
83.confirmation 函证 t7n(Qkrv
84.computation 计算 klg25 #t
85.analytical procedures 分析程序 #6Fez`A
86.vouch 核对 _.IxR
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87.trace 追查 I-y#Ks1p+
88.audit sampling 审计抽样 O/AaYA&
89.error 误差 VVH.2&`I
90.expected error 预期误差 y&}E~5O
91.population 总体 0R{dNyh{
92.sampling risk 抽样风险 f`9
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93.non- sampling risk 非抽样风险 lO&3{dOYE
94.sampling unit 抽样单位 j`^$#
95.statistical sampling 统计抽样 eAv4FA4g
96.tolerable error 可容忍误差 MYJg8 '[j
97.the risk of under reliance 信赖不足风险 {~!q`Dr3?q
98.the risk of over reliance 信赖过度风险 b2aF 'y/
99.the risk of incorrect rejection 误拒风险 dm0QcW4
100. the risk of incorrect acceptance 误受风险 S5~VD?O,
101.working trial balance 试算平衡表 +zXEYc
102.index and cross-referencing 索引和交叉索引 f Vb-$
103.cash receipt 现金收入 +a-6Q ~
104.cash disbursement 现金支出 O5$/55PI
105.bank statement 银行对账单 5`
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106.bank reconciliation 银行存款余额调节表 Bm&kk
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107.balance sheet date 资产负债表日 6"Bic rY
108.net realizable value 可变现净值 d>;&9;)H
109.storeroom 仓库 u6>?AW1~
110.sale invoice 销售发票 5N%93{L
111.price list 价目表 3 "o"fl
112.positive confirmation request 积极式询证函 U2uF&6v
113.negative confirmation request 消极式询证函 ,0x y\u
114.purchase requisition 请购单 eF[63zx5*
115.receiving report 验收报告 :Y9NLbv
116.gross margin 毛利 fP.
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117.manufacturing overhead 制造费用 !Mi;*ZR
118.material requisition 领料单 X[f=h=|
119.inventory-taking 存货盘点 TXe$<4"
120.bond certificate 债券 V&-~x^JK
121.stock certificate 股票 /pF`8$
122.audit report 审计报告 D8
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123.entity 被审计单位 ^G6RjJxqp8
124.addressee of the audit report 审计报告的收件人 5:'hj$~|\1
125.unqualified opinion 无保留意见 =bEda]
126.qualified opinion 保留意见 '1M7M(va
127.disclaimer of opinion 无法表示意见 zZVfj:i8
128.adverse opinion 否定意见 Q}-~O1
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A (1)ABC 作业基础成本计算 <.Nx[!'~&d
A (2)absorbed overhead 已吸收制造费用 \&H
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A (3)absorption costing 吸收成本计算 ]XI*Wsn
A (4)account 账户,报表 R: l&2k@
A (5)accounting postulate 会计假设 'fW6
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A (6)accounting series release 会计公告文件 5nsq[Q`
A (7)accounting valuation 会计计价 !
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A (8)account sale 承销清单 o6V}$wT3J
A (9)accountability concept 经营责任概念 Iu$K i
A (10)accountancy 会计职业 *Z|y'<s
A (11)accountant 会计师 +nJUFc
A (12)accounting 会计 qWmQ-|Py
A (13)agency cost 代理成本 D1__n6g[
A (14)accounting bases 会计基础 )B[0JrcE
A (15)accounting manual 会计手册 m9/}~Y#k
A (16)accounting period 会计期间 33!oS&L
A (17)accounting policies 会计方针 1Tu
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A (18)accounting rate of return 会计报酬率 qh`t-
A (19)accounting reference date 会计参照日 r/SG 4
A (20)accounting reference period 会计参照期间 br|;'i%(
A (21)accrual concept 应计概念 hiQha5
A (22)accrual expenses 应计费用 g]*#%Xa
A (23)acid test ration 速动比率(酸性测试比率)
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A (24)acquisition 购置 )I3NeKWz
A (25)acquisition accounting 收购会计 Yb E-6|cz
A (26)activity based accounting 作业基础成本计算 ^<e.]F25M
A (27)adjusting events 调整事项 y- 1 pR
A (28)administrative expenses 行政管理费 qHxqQ'ks;
A (29)advice note 发货通知 >Z1sb n
A (30)amortization 摊销 i9/aAH0
A (31)analytical review 分析性检查 WL'P)lI5
A (32)annual equivalent cost 年度等量成本法 b[`Yi1^]%g
A (33)annual report and accounts 年度报告和报表 92EWIHEWZ
A (34)appraisal cost 检验成本 {~F4WjHJp
A (35)appropriation account 盈余分配账户 5=f|7yl
A (36)articles of association 公司章程细则 ,v{rCxFtvU
A (37)assets 资产 %"P,1&\^
A (38)assets cover 资产保障 #FNcF>3>
A (39)asset value per share 每股资产价值 ?]*^xL;x?
A (40)associated company 联营公司 lBaR
A (41)attainable standard 可达标准 \_lod kf
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A (42)attributable profit 可归属利润 1R,:
A (43)audit 审计 |9B.mBoX
A (44)audit report 审计报告 zzyHoZJP
A (45)auditing standards 审计准则 gXjV?"^kUl
A (46)authorized share capital 额定股本 !_"fP:T>
A (47)available hours 可用小时 Rb.SY{}C
A (48)avoidable costs 可避免成本 Z:*76PP,
B (49)back-to-back loan 易币贷款 (2=Zm@Zpf
B (50)backflush accounting 倒退成本计算 )Q.>rX,F
B (51)bad debts 坏帐 )gMG#>up@
B (52)bad debts ratio 坏帐比率 l?Ya"C`FL
B (53)bank charges 银行手续费 cZ|\.0-
B (54)bank overdraft 银行透支 u,UmrR
B (55)bank reconciliation 银行存款调节表 S
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B (56)bank statement 银行对账单 #Y4=J
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B (57)bankruptcy 破产 /K(o]J0F
B (58)basis of apportionment 分摊基础 e:5bzk!~
B (59)batch 批量 (JM5`XwM
B (60)batch costing 分批成本计算 (Tbw3ENz
B (61)beta factor B(市场)风险因素 & 9<+;
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B (62)bill 账单 T87m?a$
B (63)bill of exchange 汇票 w'UVKpG+
B (64)bill of landing 提单 H XmS|PX
B (65)bill of materials 用料预计单 6*3.S
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B (66)bill payable 应付票据 bLwAXW2K+
B (67)bill receivable 应收票据 7:2WgLo
B (68)bin card 存货记录卡 \Rp-;.I@6
B (69)bonus 红利 /
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B (70)book-keeping 薄记 >Vwc3d
B (71)Boston classification 波士顿分类 (,8$V\
B (72)breakeven chart 保本图 %;rHrDP(>
B (73)breakeven point 保本点 |b)Y#)C;
B (74)breaking-down time 复位时间 6=fSE=]DY
B (75)budget 预算 nYX@J6!
B (76)budget center 预算中心 ;t|Ii8Ne
B (77)budget cost allowance 预算成本折让 m5r7
B (78)budget manual 预算手册 j!7{|EQFcl
B (79)budget period 预算期间 {62n7'U{
B (80)budgetary control 预算控制 c5u@pvSP
B (81)budgeted capacity 预算生产能力 4/wa+Y+=vt
B (82)burden 制造费用 MZT23[+
B (83)business center 经营中心 CL+}|7O(
B (84)business entity 营业个体 *exS6@N]
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 u)~C;f)
B (87)by-product 副产品 |v$JCU3!A
C (88)called-up share capital 催缴股本 2u5|8
C (89)capacity 生产能力 3G(miP6
C (90)capacity ratios 生产能力比率 L:i-BI`J
C (91)capital 资本 <psZQdH
C (92)capital assets pricing model资本资产计价模式 PEc=\?
C (93)capital commitment 承诺资本 ,&R/4:I
C (94)capital employed 已运用的资本 R~S;sJ& c
C (95)capital expenditure 资本支出 G1o3l~x
C (96)capital expenditureauthorization 资本支出核准 /N&CaH\;^$
C (97)capital expenditure control 资本支出控制 /\4'ddGU
C (98)capital expenditure proposal资本支出申请 z}MP)|aH:
C (99)capital funding planning 资本基金筹集计划 {o.FlX
C (100)capital gain 资本收益 uA#P'?
C (101)capital investment appraisal资本投资评估 5) pj]S!]-
C (102)capital maintenance 资本保全 @
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C (103)capital resource planning 资本资源计划 Vz= PiMO
C (104)capital surplus 资本盈余 rV T{90,
C (105)capital turnover 资本周转率 34Kw!
C (106)card 记录卡 ]hFW73FV
C (107)cash 现金 -i%e
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C (108)cash account 现金账户 }<9cL'
C (109)cash book 现金账薄 N _86t
C (110)cash cow 金牛产品 f)^_|8
C (111)cash flow 现金流量 a- |*?{o
C (112)cash discounted 现金贴现 yrC7F`.
C (113)cash flow budget 现金流量预算 3_MS.iM
C (114)cash flow statement 现金流量表 !'cl"\h
C (115)cash ledger 现金分类账 xUa{1!Y8
C (116)cash limit 现金限额 4\4FolsK
C (117)CCA 现时成本会计 =AEBeiz
C (118)center 中心 4UW_Do
C (119)changeover time 变更时间 ZHm7Isa1
C (120)chartered entity 特许经济个体 >8qQK r\"
C (121)cheque 支票 U'<KC"f:'!
C (122)cheque register 支票登记薄 3%(N[&LU
C (123)coin analysis 零钱分类 g.zEn/SM
C (124)classification 分类 FXi
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C (125)clock card 工时卡 2kIa*#VOJ
C (126)code 代码 Stu4t==U
C (127)commitment accounting 承诺确认会计 6{^E{go
C (128)common cost 共同成本 *fn*h[pV&
C (129)company limited byguarantee 有限担保责任公司 9*{[buZX
C (130)company limited shares 股份有限公司 9mmCp&~Z
C (131)competitive position 竞争能力状况 6 1F(<!
C (132)concept 概念 !3*(N8_|#
C (133)conglomerate 跨行业企业 tavpq.0O
C (134)consistency concept 一致性概念 iC98_o_9
C (135)consolidated accounts 合并报表 >VN5`Zlw\C
C (136)consolidation accounting 合并会计 \v.C]{Gzc
C (137)consortium 财团
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C (138)contingency plan 应急计划 !AKg m'Nw
C (139)contingent liabilities 或有负债 ~e+\k>^eN
C (140)continuous operation 连续生产 ]Zyur`
C (141)contra 抵消 M>i9 i-dU
C (142)contract cost 合同成本 T`;%TO*Y
C (143)contract costing 合同成本计算 A8oo@z68n>
C (144)contribution 贡献毛益 bqnNLs<N
C (145)contribution centre 贡献中心 L.jh
C (146)contribution chart 贡献图 o .qf _A
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 o'f?YZ$.
C (148)contribution to salesration 贡献毛益对销售比率 }}>q2y
C (149)control 控制 RH O( ?8"_
C (150)control account 控制帐户 dVi!Q@y+
C (151)control limits 控制限度 @M5#S7q";
C (152)controllability concept 可控制概念 I~Zh@d%
C (153)controllable cost 可控制成本 .7.b:Dn0
C (154)conversion cost 加工成本 .MJofE;Jn
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |>tKq;/
C (156)corporate appraisal 公司评估 Z`KC%!8K
C (157)corporate planning 公司计划 (+FfB"3]
C (158)corporate social reporting 公司社会报告 ak |WW]R
C (159)corporation 股份公司 'F$l{iR
C (160)cost 成本 Vc2A
C (161)cost account 成本帐户 8\5 T3AF
C (162)cost accounting 成本会计 7zSLAHW
C (163)cost accounting manual 成本手册 2gq9k}38
C (164)cost accounts calendar 成本报表的日历时间 |,!IZ-
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C (165)cost adjustment 成本调整 .QN>z-YA6:
C (166)cost allocation 成本分配 bS"fkf9
C (167)cost apportionment 成本分摊 Db1pW=66:
C (168)cost attribution 成本归属 G
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C (169)cost audit 成本审计 }7
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C (170)cost behaviour 成本性态 Q^e}?v%=%3
C (171)cost benefit analysis 成本效益分析 V&\[)D'c
C (172)cost center 成本中心 ;bLEL"x%
C (173)cost driver 成本动因