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注会《审计》英语常用词汇 EGpN@
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1.audit 审计 vEQw`OC
2.attestation 鉴证 ^w]N#%k\H
3.credibility 可信赖程度 F
vpaU\D
4.audit of financial statements 财务报表审计 LpRl!\FY$
5.agreed-upon procedures 执行商定程序 3sr>?/>:
6.high levels of assurance 高水平保证 -M=#U\D
7.compilation 编制 6zv-nMZc
8.reliability 可靠性 Mn$w_Z
?
9.relevance 相关性 PF=BXY1<UL
10.professional skepticism 职业谨慎 '"u>;Bq
11.objectivity 客观性 l
Ozi|
12. professional competence 专业胜任能力 U`YPzZp_
13.Senior/CPA-in-charge 项目经理 Cg{V"B:
14.audit engagement letter 业务约定书 c%|K
x
15.recurring audit 连续审计 Pnf|9?~$H
16.the client 委托人 #?=?<"*j
17.change CPA 更换注册会计师
W)F<<B,
18.the existing CPA 现任注册会计师 Y2lBQp8'|
19.the successor CPA 后任注册会计师 [I6(;lq2
20.the preceding CPA前任注册会计师 Pn?Ujjv
21.issue the audit report 出具审计报告 D*7JE
22.expert 专家 Y]>!uwn
23.the board of directors 董事会 )v\zaz
24.knowledge of the entity‘ s business 了解被审计单位情况 bEO\oS
25.assess material misstatement risks评估重大错报风险 3B *b d
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 +
=.>9
27.a general knowledge of —— 初步了解―――的情况 UqVcN$^b
28.a more knowledge of—— 进一步了解的情况 \tv^],^`
29.the prior year‘s working papers 以前年度工作底稿 ^eF%4DUC;
30.minutes of meeting 会议纪要 u7PtGN0r%
31.business risks 经营风险 bcx,Kb
32.appropriateness 适当性 6( #fGH&[
33.accounting estimate 会计估计 _FpZc?=
34.management representations 管理层声明 f3r\X
35.going concern assumption 持续经营假设 8&[Lr o9
36.audit plan 审计计划 ~!V5Ug_2
37.significant audit areas 重点审计领域 =*paa
38.error 错误 d7,ZpHt
39.fraud舞弊 U`)\|\NY
40.modified or additional procedures 修改或追加审计程序 eXs^YPi
41.misappropriation of assets 侵占资产 5(9SIj^O
42.transactions without substance 虚假交易 F7f psAt7
43.unusual pressures 异常压力 5hxG\f#}?
44.the suspected noncompliance 涉嫌存在违法行为 1co;U
45.materialiy 重要性 ^Om0~)"q
46.exceed the materiality level 超过重要性水平 Rgstk/1
47.approach the materiality level 接近重要性水平 vR`#kxSdJ@
48.an acceptably low level 可接受水平 'gBGZ?^N!U
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 $] ])FM"b
50.misstatements or omissions 错报或漏报 ^nO0/nqz]
51.aggregate 总计 /#<R
52.subsequent events 期后事项 gKPqWh
53.adjust the financial statements 调整财务报表 qS8p )pw
54.perform additional audit procedures 实施追加的审计程序 \,n|V3#G
55.audit risk 审计风险 0iKSUwps
56.detection risk 检查风险 cd&^ vQL8
57.inappropriate audit opinion 不适当的审计意见 CBkI!
In2
58.material misstatement 重大的错报 ?"hrCEHV{9
59.tolerable misstatement 可容忍错报 c+BD37S
60.the acceptable level of detection risk 可接受的检查风险 S['rfD>9
61.assessed level of material misstatement risk 重大错报风险的评估水平 !x
E/
62.simall business 小规模企业 ]n \Qa
63.accounting system 会计系统 EWb'#+BP
64.test of control 控制测试
YLXLaC[
65.walk-through test 穿行测试 wOMrUWB0
66.communication 沟通 z_i
(o
67.flow chart 流程图 UO1WtQyu,H
68.reperformance of internal control 重新执行 @Sr{6g*I
69.audit evidence 审计证据 0 _n
Pq
70.substantive procedures 实质性程序 Jn|sS(Q}
71.assertions 认定 %#_"Ie
72.esistence 存在 DPWt=IFU
73.occurrence 发生 L'Yg$9 Vz
74.completeness 完整性 mM[KT}
A
75.rights and obligations 权利和义务 R^p'gQc$
76.valuation and allocation 计价和分摊 v3*y43
77.cutoff 截止 OfE>8*RI4
78.accuracy 准确性 mBwM=LAZ
79.classification 分类 dCb7sqJ%
80.inspection 检查 WX-J4ieL
81.supervision of counting 监盘 ]NEr]sc-"F
82.observation 观察 e7_.Xr~[
83.confirmation 函证 hR4\:s+[
84.computation 计算 CD!Aa
85.analytical procedures 分析程序 }O+a
86.vouch 核对 |#b]e|aP
87.trace 追查 ro n-v"!
88.audit sampling 审计抽样 `MLOf
89.error 误差 M1mx {<]A
90.expected error 预期误差 Nc da~h
Q
91.population 总体 *HONA>u
92.sampling risk 抽样风险 1u~CNHm
93.non- sampling risk 非抽样风险 & FpoMW
94.sampling unit 抽样单位 q+Ec|Xd
e
95.statistical sampling 统计抽样 4@mK:v%
96.tolerable error 可容忍误差 R/WbcQ)
97.the risk of under reliance 信赖不足风险 ke)}JU^"
98.the risk of over reliance 信赖过度风险 c98^~vR]]
99.the risk of incorrect rejection 误拒风险 C>:,\=y%
100. the risk of incorrect acceptance 误受风险 /ucS*m:<x
101.working trial balance 试算平衡表 Oxp!G7qfo
102.index and cross-referencing 索引和交叉索引 {aVRvZH4
103.cash receipt 现金收入 6 uTFgSqZ
104.cash disbursement 现金支出 'PqKb%B|
105.bank statement 银行对账单 `x:
O&2
106.bank reconciliation 银行存款余额调节表 Ylhy Z&a,
107.balance sheet date 资产负债表日 Z}AhDIw!G
108.net realizable value 可变现净值 KSYHG
109.storeroom 仓库 Q$*JkwPQ}
110.sale invoice 销售发票 B'v~0Kau
111.price list 价目表 Be~'@
112.positive confirmation request 积极式询证函 9*2Q'z}_
113.negative confirmation request 消极式询证函 m S4N%Q
114.purchase requisition 请购单 1KadT7<0}
115.receiving report 验收报告 S]Qf
p,
116.gross margin 毛利 (
}RJW:
117.manufacturing overhead 制造费用 Djr/!j
118.material requisition 领料单 7PW7&]-WQ
119.inventory-taking 存货盘点 _u9bZ'
120.bond certificate 债券 eyzXHS*s;L
121.stock certificate 股票 0aqq*e'c
122.audit report 审计报告 [OYSNAs*y
123.entity 被审计单位 `uof\D<']
124.addressee of the audit report 审计报告的收件人 vNQ|tmn
125.unqualified opinion 无保留意见 RgD %pNhI
126.qualified opinion 保留意见 DP.Y<V)B
127.disclaimer of opinion 无法表示意见 9 >"}||))
128.adverse opinion 否定意见 HoO1_{q"
s>I~%+V.?:
A (1)ABC 作业基础成本计算 xq
pq|U
A (2)absorbed overhead 已吸收制造费用 %%T?LRv
A (3)absorption costing 吸收成本计算 Vz]yJ:
A (4)account 账户,报表 "H\R*\-0
A (5)accounting postulate 会计假设 iLO,XW?d
v
A (6)accounting series release 会计公告文件 "!R*f $
A (7)accounting valuation 会计计价 7P:/ (P
A (8)account sale 承销清单 8xt8kf*k
A (9)accountability concept 经营责任概念 &e3pmHp'
A (10)accountancy 会计职业 +,zV
[\
A (11)accountant 会计师 Hbl&)!I
A (12)accounting 会计 Ov;q]Vn>
A (13)agency cost 代理成本 AbL(F#{
A (14)accounting bases 会计基础 `Ip``I#A
A (15)accounting manual 会计手册 m>^vr7
A (16)accounting period 会计期间 {
^R
r:+
A (17)accounting policies 会计方针 gbu*6&j9
A (18)accounting rate of return 会计报酬率 6t{G{ ]
A (19)accounting reference date 会计参照日 p+;;01Z+_
A (20)accounting reference period 会计参照期间 XzB3Xs?W2
A (21)accrual concept 应计概念 OyQ[}w3o|
A (22)accrual expenses 应计费用 KP_7h/e
A (23)acid test ration 速动比率(酸性测试比率) a/n~#5-
A (24)acquisition 购置 TMD*-wYr
A (25)acquisition accounting 收购会计
Q">wl
A (26)activity based accounting 作业基础成本计算 GA"vJFQ
A (27)adjusting events 调整事项 E
<N%
A (28)administrative expenses 行政管理费 Xb@dQRVX
A (29)advice note 发货通知 EY@KWs3"H
A (30)amortization 摊销 H<"EE15
A (31)analytical review 分析性检查 bD=R/yA
A (32)annual equivalent cost 年度等量成本法 ;;N#'.xD
A (33)annual report and accounts 年度报告和报表 I9h{fB
A (34)appraisal cost 检验成本 3uL$+F
A (35)appropriation account 盈余分配账户 y]g5S-G
A (36)articles of association 公司章程细则 U45-R
-
A (37)assets 资产 .M s$)1
A (38)assets cover 资产保障 TVVu_ib
A (39)asset value per share 每股资产价值 ,xutI
A (40)associated company 联营公司 ir5eR}H
A (41)attainable standard 可达标准 (ZP e{;L.
v8TNBsEL
A (42)attributable profit 可归属利润 tILnD1q
A (43)audit 审计 1ZXRH;J40
A (44)audit report 审计报告 :BF
WX
A (45)auditing standards 审计准则 _ucixM#
A (46)authorized share capital 额定股本 m4^VlE,`Dh
A (47)available hours 可用小时 CoV@{Pi
A (48)avoidable costs 可避免成本 .*?)L3n+t
B (49)back-to-back loan 易币贷款 Lr Kx
B (50)backflush accounting 倒退成本计算 _8 l=65GW
B (51)bad debts 坏帐 *f SX3Dk
B (52)bad debts ratio 坏帐比率 = gcZ RoL
B (53)bank charges 银行手续费 _MTvNs
B (54)bank overdraft 银行透支 *-'`Ea
B (55)bank reconciliation 银行存款调节表 ;L,yJ~
B (56)bank statement 银行对账单 Ls*Vz,3!5
B (57)bankruptcy 破产 xR;z!Tg)
B (58)basis of apportionment 分摊基础 ~Fo`
Pr_
B (59)batch 批量
9y*(SDF
B (60)batch costing 分批成本计算 +!t *LSF
B (61)beta factor B(市场)风险因素 !q8A!P4|'
B (62)bill 账单 h1#l12k^'
B (63)bill of exchange 汇票 OA7=kH@3c
B (64)bill of landing 提单 2|`~3B)#
B (65)bill of materials 用料预计单 9lX[rBZ
B (66)bill payable 应付票据 <#~n+,
B (67)bill receivable 应收票据 y*8;T v|
B (68)bin card 存货记录卡 T{
lm
z<g
B (69)bonus 红利 S;BMM8U
B (70)book-keeping 薄记 ?h8/\~Dw
B (71)Boston classification 波士顿分类 w$749jGx
B (72)breakeven chart 保本图 7KtgR=-Lb
B (73)breakeven point 保本点 Pd(n|t3[8
B (74)breaking-down time 复位时间 Koz0Xy
B (75)budget 预算 ! &V,+}>)
B (76)budget center 预算中心 mN#&NA
B (77)budget cost allowance 预算成本折让 %Ip=3($Ku[
B (78)budget manual 预算手册 <4;f?eu
B (79)budget period 预算期间 tOPkx(
B (80)budgetary control 预算控制 B,Jn.YX
B (81)budgeted capacity 预算生产能力 d_98%U+u
B (82)burden 制造费用 wDs#1`uTq
B (83)business center 经营中心 'YEiT#+/
B (84)business entity 营业个体 l> >BeZ
B (85)business unit 经营单位 &jDRRT3
B (86)buy-out management 管理性购买产权 V{0 V/Nv
B (87)by-product 副产品 [ HjGdC
C (88)called-up share capital 催缴股本 ,aa
%{
C (89)capacity 生产能力 *oIKddZh
C (90)capacity ratios 生产能力比率 #elaz8 5
C (91)capital 资本 E
eCgV{9B
C (92)capital assets pricing model资本资产计价模式 U7G|4(
C (93)capital commitment 承诺资本 b;I!CyD
C (94)capital employed 已运用的资本 m>b
i$Y
C (95)capital expenditure 资本支出 ^9kdd[
C (96)capital expenditureauthorization 资本支出核准 !v 3wl0
C (97)capital expenditure control 资本支出控制 BimM)4g
C (98)capital expenditure proposal资本支出申请 ||?wRMV
C (99)capital funding planning 资本基金筹集计划 BCHI@a
C (100)capital gain 资本收益 Rh7=,=u
C (101)capital investment appraisal资本投资评估 ;<`
C (102)capital maintenance 资本保全 ^[zF
IO
C (103)capital resource planning 资本资源计划 ~0 n9In%
C (104)capital surplus 资本盈余 {XYf"ONi
C (105)capital turnover 资本周转率 < YuI}d~'
C (106)card 记录卡 K9Pw10g'
C (107)cash 现金 g/,O51f'
C (108)cash account 现金账户 .]Z,O>N
C (109)cash book 现金账薄 ~#[ ZuMO?
C (110)cash cow 金牛产品 "?sLi
C (111)cash flow 现金流量 R7By=Y!t
C (112)cash discounted 现金贴现 4>@-1nt}
C (113)cash flow budget 现金流量预算 Mq,_DQ
C (114)cash flow statement 现金流量表 >l5JwwG
C (115)cash ledger 现金分类账
]cI(||x
C (116)cash limit 现金限额 \'N|1!EO|t
C (117)CCA 现时成本会计 /t?(IcP5
C (118)center 中心
g:c
@
C (119)changeover time 变更时间 3!B3C(g
C (120)chartered entity 特许经济个体 BcoE&I?[m|
C (121)cheque 支票 dzMI5fA<_
C (122)cheque register 支票登记薄 8|,-P=%t
C (123)coin analysis 零钱分类 v6?<)M%
C (124)classification 分类 ^A$~8?f
C (125)clock card 工时卡 c[0$8F>
C (126)code 代码 v]27+/a$c
C (127)commitment accounting 承诺确认会计 sw &sF
C (128)common cost 共同成本 WJL,L[XC
C (129)company limited byguarantee 有限担保责任公司 L
jxn}):[
C (130)company limited shares 股份有限公司 dUJNr_
C (131)competitive position 竞争能力状况 -/&6}lD
C (132)concept 概念 63-
YWhs;
C (133)conglomerate 跨行业企业 @.iOFY
C (134)consistency concept 一致性概念 _V|'iz9.
C (135)consolidated accounts 合并报表 JGD{cr[S
C (136)consolidation accounting 合并会计 9~mi[l~
C (137)consortium 财团 y]\R0lR
C (138)contingency plan 应急计划 jW",'1h<n
C (139)contingent liabilities 或有负债 %jM|*^\%
C (140)continuous operation 连续生产 ArU>./)Q
C (141)contra 抵消 ?8C+wW
C (142)contract cost 合同成本 tg5jS]O
C (143)contract costing 合同成本计算 LGCL*Qbsg
C (144)contribution 贡献毛益 |,&!Q$<un
C (145)contribution centre 贡献中心 7"JU)@ U]
C (146)contribution chart 贡献图 Fk(0q/b
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 [%nG_np
C (148)contribution to salesration 贡献毛益对销售比率 TJ5{Ee GV
C (149)control 控制 |/lIasI
C (150)control account 控制帐户 @+X}O/74
C (151)control limits 控制限度 e@,,;YO#4
C (152)controllability concept 可控制概念 7<^D7
C (153)controllable cost 可控制成本 Azz]TO
C (154)conversion cost 加工成本 25ZGuM
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <p0$Q!^dK=
C (156)corporate appraisal 公司评估 N<> dg
C (157)corporate planning 公司计划 t1Khf
C (158)corporate social reporting 公司社会报告 ]:E]5&VwV}
C (159)corporation 股份公司 [Iihk5TT
C (160)cost 成本 iK%Rq
C (161)cost account 成本帐户 o
>`/,-!
C (162)cost accounting 成本会计 v,i:vT\~
C (163)cost accounting manual 成本手册 '7*=m^pc
C (164)cost accounts calendar 成本报表的日历时间 BtHvfoT
C (165)cost adjustment 成本调整 e<^4F%jSK
C (166)cost allocation 成本分配 T*T.\b
C (167)cost apportionment 成本分摊 rw\4KI@ L
C (168)cost attribution 成本归属 }Rux<=cd|
C (169)cost audit 成本审计 wD
,F=O
C (170)cost behaviour 成本性态 j'J*
QK&Q
C (171)cost benefit analysis 成本效益分析 -X}R(.}x
C (172)cost center 成本中心 ]VYl Eqe
C (173)cost driver 成本动因