sTKab
:
uIYcmF\?
注会《审计》英语常用词汇 /{fZH,!L
tv 4s12&
a);O3N/*I
1.audit 审计 :0M'=~[
2.attestation 鉴证 9M1a*frxZ
3.credibility 可信赖程度 wD<vg3e[H
4.audit of financial statements 财务报表审计 <WM -@J(1
5.agreed-upon procedures 执行商定程序 _wm~}_Q
6.high levels of assurance 高水平保证 'fS?xDs-v
7.compilation 编制 }Q`/K;yq
8.reliability 可靠性 ijvNmn1k
9.relevance 相关性 t*o7,
10.professional skepticism 职业谨慎 W:`5nj]H9
11.objectivity 客观性 i'M^ez)u
12. professional competence 专业胜任能力 jmRhAJV
13.Senior/CPA-in-charge 项目经理 tW:W&|q
14.audit engagement letter 业务约定书
P7}t lHX
15.recurring audit 连续审计 xM% H~(
16.the client 委托人 {udrT"h
17.change CPA 更换注册会计师 AiY|O S3R
18.the existing CPA 现任注册会计师 VKT@2HjNT`
19.the successor CPA 后任注册会计师 jZa25Z00
20.the preceding CPA前任注册会计师 @ L\-ZWq
21.issue the audit report 出具审计报告 ])N|[ |$
22.expert 专家 >ysriPnQ
23.the board of directors 董事会 h^['rmd
24.knowledge of the entity‘ s business 了解被审计单位情况 nA>*IU[
25.assess material misstatement risks评估重大错报风险 :L]-'\y
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 =8O}t+U
27.a general knowledge of —— 初步了解―――的情况 (})]H:W7
28.a more knowledge of—— 进一步了解的情况 1T!cc%ah
29.the prior year‘s working papers 以前年度工作底稿 e-~hS6p(
30.minutes of meeting 会议纪要 b+W)2rFO
31.business risks 经营风险 ;
Zh9^0
32.appropriateness 适当性 `f%&<,i
33.accounting estimate 会计估计 P`}$-#D F
34.management representations 管理层声明 S2Zx &D/_
35.going concern assumption 持续经营假设 +VwV5iy[`
36.audit plan 审计计划 Z/xV\Ggx
37.significant audit areas 重点审计领域 w-J"zC
38.error 错误 a4
%`"
39.fraud舞弊 ,r@xPZPz:e
40.modified or additional procedures 修改或追加审计程序 YQN.Ohtv*F
41.misappropriation of assets 侵占资产 }bZ
8-v
42.transactions without substance 虚假交易 M#ZT2~+CT
43.unusual pressures 异常压力 7`Qde!+C
44.the suspected noncompliance 涉嫌存在违法行为 n.@#rBKZ
45.materialiy 重要性 y*w"J3|29
46.exceed the materiality level 超过重要性水平 8098y,mQe
47.approach the materiality level 接近重要性水平 4/b(Y4$,[r
48.an acceptably low level 可接受水平 HB%K|&!+
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 Og+)J9#
50.misstatements or omissions 错报或漏报 S3ErH,XB.
51.aggregate 总计 :
-E,
52.subsequent events 期后事项 _0w1kqW
53.adjust the financial statements 调整财务报表 z3clUtC+
54.perform additional audit procedures 实施追加的审计程序 WmNA5;<Q
55.audit risk 审计风险 8IeI0f"
l)
56.detection risk 检查风险 aUAcRW
57.inappropriate audit opinion 不适当的审计意见 </,.K`''W
58.material misstatement 重大的错报 ebz
zzmwo
59.tolerable misstatement 可容忍错报 I<sfN'FpT
60.the acceptable level of detection risk 可接受的检查风险 87pnSj/X"
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]Z=Ij
gr$
62.simall business 小规模企业 \]t]#D>0
63.accounting system 会计系统 l/[pEUYU
64.test of control 控制测试 -=5EbNPwG
65.walk-through test 穿行测试 xF&6e&nv
66.communication 沟通 vlvvi()
67.flow chart 流程图 _w
mI(+_
68.reperformance of internal control 重新执行 {y1q7Z.M
69.audit evidence 审计证据 w"1x=+
70.substantive procedures 实质性程序 kY=rz&?U
71.assertions 认定
P`tyBe#=
72.esistence 存在 |hc\jb
73.occurrence 发生 axtb<5&
74.completeness 完整性
*-6?
75.rights and obligations 权利和义务 M%3Wy"YQ,n
76.valuation and allocation 计价和分摊
"3wv:BL
77.cutoff 截止 w;~>k%}j
78.accuracy 准确性 vf[&7n
79.classification 分类 zOL;"/R
80.inspection 检查 9976H\{
81.supervision of counting 监盘 o OQ'*7_
82.observation 观察 Q<1L`_.>
83.confirmation 函证 76_<xUt{
84.computation 计算 5}
G:D
85.analytical procedures 分析程序 ^,`M0g\
$
86.vouch 核对 Oo1ecbY
87.trace 追查 g>_OuQ|c
88.audit sampling 审计抽样 &~'S)Nun
89.error 误差 RtwUb(wn6
90.expected error 预期误差 PYu$1o9+N
91.population 总体 eSn$k:\W
92.sampling risk 抽样风险 HAd%k$Xu{
93.non- sampling risk 非抽样风险 Od-Ax+Hp
94.sampling unit 抽样单位 YtpRy%
R
95.statistical sampling 统计抽样 (vnoP< 0
96.tolerable error 可容忍误差 #~S>K3(
97.the risk of under reliance 信赖不足风险 -R :X<eb
98.the risk of over reliance 信赖过度风险 \ADLMj`F|
99.the risk of incorrect rejection 误拒风险 T{tn.sT
100. the risk of incorrect acceptance 误受风险 Q(e{~
]*
101.working trial balance 试算平衡表 tvGlp)?.
102.index and cross-referencing 索引和交叉索引 x}|+sS,g
103.cash receipt 现金收入 YQYX,b
104.cash disbursement 现金支出 JCD?qeTg
105.bank statement 银行对账单 IT18v[-G
106.bank reconciliation 银行存款余额调节表 0p `")/
107.balance sheet date 资产负债表日 )b9_C
O}
108.net realizable value 可变现净值 !VRo*[yD@
109.storeroom 仓库 \2 >3Opt
110.sale invoice 销售发票 "Vy WT
111.price list 价目表 s&VOwU
112.positive confirmation request 积极式询证函 e1UITjy
113.negative confirmation request 消极式询证函 *{|$FQnR>(
114.purchase requisition 请购单 :v)6gz(p
115.receiving report 验收报告 $''UlWK
116.gross margin 毛利 VX!hv`E
117.manufacturing overhead 制造费用 GyK(Vb"h6
118.material requisition 领料单 bcn7,ht
119.inventory-taking 存货盘点 ]Jn2Ra"j
120.bond certificate 债券 @vt$MiOi
121.stock certificate 股票 VE$t%QT
122.audit report 审计报告 Kp&3=e;vn{
123.entity 被审计单位 l `R KqT+
124.addressee of the audit report 审计报告的收件人 $w/E9EJ)3A
125.unqualified opinion 无保留意见 #ouE r-=
126.qualified opinion 保留意见 wDKELQ(yH
127.disclaimer of opinion 无法表示意见 kC`Rd:5
128.adverse opinion 否定意见 \c%g M1
|'$ l7
A (1)ABC 作业基础成本计算 P,ydt
A (2)absorbed overhead 已吸收制造费用 =?/&u<
A (3)absorption costing 吸收成本计算 Y{+3}drJE
A (4)account 账户,报表 vxVOcO9<
A (5)accounting postulate 会计假设 \z:<DsQ&
A (6)accounting series release 会计公告文件 o(fy d)t
A (7)accounting valuation 会计计价 3[V
NsX
A (8)account sale 承销清单 V:Mk)8Gf|
A (9)accountability concept 经营责任概念 M4:s;@qZ.
A (10)accountancy 会计职业 w
&
P&7
A (11)accountant 会计师 "V}qf3qU
A (12)accounting 会计 yWY|]Pp
A (13)agency cost 代理成本 vr4S9`,
A (14)accounting bases 会计基础 BX3lPv
A (15)accounting manual 会计手册 ~L'nzquF
A (16)accounting period 会计期间 6Xa.0(h
A (17)accounting policies 会计方针 AP w6
A (18)accounting rate of return 会计报酬率 HJ@5B"
A (19)accounting reference date 会计参照日 l RND
A (20)accounting reference period 会计参照期间 %wL,v.}
A (21)accrual concept 应计概念 Xw^X&Pp
A (22)accrual expenses 应计费用 8&.-]{Z
A (23)acid test ration 速动比率(酸性测试比率) M[s\E4l:t
A (24)acquisition 购置 t)r1"oA
A (25)acquisition accounting 收购会计 &HL{LnLP@/
A (26)activity based accounting 作业基础成本计算 # ZTLrq5b
A (27)adjusting events 调整事项 j)L1H*
S%
A (28)administrative expenses 行政管理费 &yLc1#H
A (29)advice note 发货通知 K
v?;cu
!
A (30)amortization 摊销 Tl3"PIb
A (31)analytical review 分析性检查 VGZ6
A (32)annual equivalent cost 年度等量成本法 7cw]v"iv
A (33)annual report and accounts 年度报告和报表 _6rKC*Pe1
A (34)appraisal cost 检验成本 m&Sp1=*Ejy
A (35)appropriation account 盈余分配账户 [`nY2[A$
A (36)articles of association 公司章程细则 F$yeF^\g
A (37)assets 资产 q%S8\bt
A (38)assets cover 资产保障
I?M@5u
A (39)asset value per share 每股资产价值 ML=z<u+
A (40)associated company 联营公司 v}P!HczmMP
A (41)attainable standard 可达标准 $?f]ZyZr.
X9~p4ys9{
A (42)attributable profit 可归属利润 =]b9X7}
A (43)audit 审计 >EIrw$V$
A (44)audit report 审计报告 ) 4ncutb
A (45)auditing standards 审计准则 Jck"Ks
A (46)authorized share capital 额定股本 n7DLJ`ho{
A (47)available hours 可用小时 3G
d|YRtk
A (48)avoidable costs 可避免成本 SqqDV)Uih1
B (49)back-to-back loan 易币贷款 xb`CdtG2.
B (50)backflush accounting 倒退成本计算 |yv]Y/=
B (51)bad debts 坏帐 O`(U/?
B (52)bad debts ratio 坏帐比率 =4> @8=JA
B (53)bank charges 银行手续费 yVY
kuO
B (54)bank overdraft 银行透支 V6*?$o
B (55)bank reconciliation 银行存款调节表 *"T+G*~
B (56)bank statement 银行对账单 ImHU:iR[J-
B (57)bankruptcy 破产 KN, 4@4
B (58)basis of apportionment 分摊基础 OjATSmZ@@
B (59)batch 批量 +WLD
B (60)batch costing 分批成本计算 XhA4:t
B (61)beta factor B(市场)风险因素 MYx88y
B (62)bill 账单 Hirr=a3
B (63)bill of exchange 汇票 ~U%j{8uH
B (64)bill of landing 提单 /7vE>mSY
B (65)bill of materials 用料预计单 "dq>)JF\
B (66)bill payable 应付票据 h2;l1G,
B (67)bill receivable 应收票据 ,qu:<
B (68)bin card 存货记录卡 w4A#>;Qu*
B (69)bonus 红利 BS.=
B (70)book-keeping 薄记 +XQPjg
B (71)Boston classification 波士顿分类 {u4i*udG`)
B (72)breakeven chart 保本图 3'^S3W%
B (73)breakeven point 保本点 mu>] 9ZW
B (74)breaking-down time 复位时间 A:)sg!Lt
B (75)budget 预算 zq=&4afOE
B (76)budget center 预算中心 vX.]hp5~
B (77)budget cost allowance 预算成本折让 y/\ZAtnLo
B (78)budget manual 预算手册 5Pqt_ZWy
B (79)budget period 预算期间 ' &N20w
B (80)budgetary control 预算控制 'M-)Os"
B (81)budgeted capacity 预算生产能力 ^'YHJEK
B (82)burden 制造费用 !ew6
n
I
B (83)business center 经营中心 #[(gIOrNn8
B (84)business entity 营业个体 XHNkQe
B (85)business unit 经营单位 5p{25N_t
B (86)buy-out management 管理性购买产权 Gw`/.0
B (87)by-product 副产品 OPLl*bnf
C (88)called-up share capital 催缴股本 ZQ|gt*
C (89)capacity 生产能力 Z9f/-|r5
C (90)capacity ratios 生产能力比率 kwc*i
s
C (91)capital 资本 QA,*:qx
C (92)capital assets pricing model资本资产计价模式
pJ6Jx(
C (93)capital commitment 承诺资本 C (U
C (94)capital employed 已运用的资本 f-&ATTx`J
C (95)capital expenditure 资本支出 J@gm@ jLc
C (96)capital expenditureauthorization 资本支出核准 1VGpq-4*
j
C (97)capital expenditure control 资本支出控制 8=
pv/o
C (98)capital expenditure proposal资本支出申请 +K&?)?/=
C (99)capital funding planning 资本基金筹集计划 I}_;A<U
C (100)capital gain 资本收益 "]<w x_!+}
C (101)capital investment appraisal资本投资评估 ;Rs.rl>;t/
C (102)capital maintenance 资本保全 []=_<]{
C (103)capital resource planning 资本资源计划 GI?PGAT
C (104)capital surplus 资本盈余 IqXBz.p
C (105)capital turnover 资本周转率 '(T mV#3
C (106)card 记录卡 X*)?LxTj
C (107)cash 现金 uct=i1+ fE
C (108)cash account 现金账户 V07VwVD
C (109)cash book 现金账薄 wePI*."]
C (110)cash cow 金牛产品 R~$hWu}}
C (111)cash flow 现金流量 L7<+LA)s0
C (112)cash discounted 现金贴现 V&g)m.d:n
C (113)cash flow budget 现金流量预算 D/cg7
C (114)cash flow statement 现金流量表 C_-%*]*,j
C (115)cash ledger 现金分类账 aj?2jU~Pq
C (116)cash limit 现金限额 7MoR9,(
C (117)CCA 现时成本会计 B_!wutV@
C (118)center 中心 aDN.gMS
C (119)changeover time 变更时间 D(!;V
KH
C (120)chartered entity 特许经济个体 X:U=MWc>
C (121)cheque 支票 Q7L)f71i
C (122)cheque register 支票登记薄 *!i,?vn
C (123)coin analysis 零钱分类 eVrnVPkM
C (124)classification 分类 +;YE)~R?
C (125)clock card 工时卡 xUIvLH=
C (126)code 代码 We\KDU\n
C (127)commitment accounting 承诺确认会计 0u>yT?jP
C (128)common cost 共同成本 VZHr-z$6n
C (129)company limited byguarantee 有限担保责任公司 lx`q *&E
C (130)company limited shares 股份有限公司 }M^_Z#|,
C (131)competitive position 竞争能力状况 1E8$% 6VV
C (132)concept 概念 q)vK`\Y
C (133)conglomerate 跨行业企业 xna7kA
C (134)consistency concept 一致性概念 1]Gf)|
C (135)consolidated accounts 合并报表 ijE<spG
C (136)consolidation accounting 合并会计 J_|7$
l/
C (137)consortium 财团 J9NsHr:A[
C (138)contingency plan 应急计划 EG%I1F%
C (139)contingent liabilities 或有负债 DQ%`v=
C (140)continuous operation 连续生产 @51z-T
C (141)contra 抵消 X{#bJ
C (142)contract cost 合同成本 5QKRI)XpZ
C (143)contract costing 合同成本计算 3'.!
+#
C (144)contribution 贡献毛益 $|rCrak;
C (145)contribution centre 贡献中心 =n)JJS94
C (146)contribution chart 贡献图 tsck|;v
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 kea e.6[
C (148)contribution to salesration 贡献毛益对销售比率 @ <|6{N<
C (149)control 控制 JvKO $^
C (150)control account 控制帐户 ejP,29
C (151)control limits 控制限度 d:A\<F
C (152)controllability concept 可控制概念 dUI3erO
C (153)controllable cost 可控制成本 [|y`y%
C (154)conversion cost 加工成本 o1
jk=
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 NAJ '><2
C (156)corporate appraisal 公司评估 <}<#W/
C (157)corporate planning 公司计划 TViBCed40
C (158)corporate social reporting 公司社会报告 4s[`y
V
C (159)corporation 股份公司 B.
V?s,U
C (160)cost 成本 tX@0:RX%
C (161)cost account 成本帐户 su,`q
C (162)cost accounting 成本会计 Ga]47pQ"F
C (163)cost accounting manual 成本手册 9
aY'0wa
C (164)cost accounts calendar 成本报表的日历时间 W^^K0yn`@
C (165)cost adjustment 成本调整 $$k7_rs
C (166)cost allocation 成本分配 8w03{H
0
C (167)cost apportionment 成本分摊 E7V38Z
C (168)cost attribution 成本归属 ,jAx%]@,I
C (169)cost audit 成本审计 Q1aHIc
C (170)cost behaviour 成本性态 1R5Yn(
C (171)cost benefit analysis 成本效益分析 ,.~
W
C (172)cost center 成本中心 $5ZR[\$
C (173)cost driver 成本动因