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注会《审计》英语常用词汇 VP^Yph 8R
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1.audit 审计 c]:sk[u
2.attestation 鉴证 w5uOi}T\
3.credibility 可信赖程度 $P#Cf&R
4.audit of financial statements 财务报表审计 No8 ~~
5.agreed-upon procedures 执行商定程序 _%#Q
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6.high levels of assurance 高水平保证 1.WdxMpW9
7.compilation 编制 $r%m<Uc;}O
8.reliability 可靠性 O
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9.relevance 相关性 K$_ Rno"
10.professional skepticism 职业谨慎 |0nbO2}
11.objectivity 客观性 P~nI6/r1
12. professional competence 专业胜任能力 -
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13.Senior/CPA-in-charge 项目经理 weCRhA
14.audit engagement letter 业务约定书 Pk444_"=
15.recurring audit 连续审计 ^/`:o}7K7
16.the client 委托人 Gw3eO&X3i
17.change CPA 更换注册会计师 41 sClC"
18.the existing CPA 现任注册会计师 }m NP[L
19.the successor CPA 后任注册会计师 LQ4
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20.the preceding CPA前任注册会计师 \z!*)v/{-
21.issue the audit report 出具审计报告 I,dH\]^h=
22.expert 专家 pC,MiV$c"
23.the board of directors 董事会 }5dYmny
24.knowledge of the entity‘ s business 了解被审计单位情况 .Lz\/ OS
25.assess material misstatement risks评估重大错报风险 Isv@V.
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 zRtaO'G(
27.a general knowledge of —— 初步了解―――的情况 -Si'[5@
28.a more knowledge of—— 进一步了解的情况 AkdONKO8{
29.the prior year‘s working papers 以前年度工作底稿 hY=#_r8
30.minutes of meeting 会议纪要 -DDH)VO
31.business risks 经营风险 C
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32.appropriateness 适当性 =)5eui>{
33.accounting estimate 会计估计 j~!0n[F
34.management representations 管理层声明 Q:?]:i/*
35.going concern assumption 持续经营假设 \wR bhN
36.audit plan 审计计划 <%klrQya
37.significant audit areas 重点审计领域
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38.error 错误 ]F5?>du@~
39.fraud舞弊 zp[Uh]-dMK
40.modified or additional procedures 修改或追加审计程序 pUby0)}t
41.misappropriation of assets 侵占资产 X~XpX7d!
42.transactions without substance 虚假交易 T'.U?G
43.unusual pressures 异常压力 lVY`^pw?
44.the suspected noncompliance 涉嫌存在违法行为 zt{?Ntb
45.materialiy 重要性 S)Cd1`Gf
46.exceed the materiality level 超过重要性水平 |,CWk|G
47.approach the materiality level 接近重要性水平 :NJb<%
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48.an acceptably low level 可接受水平 C!xq p
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 01Bs7@"+
50.misstatements or omissions 错报或漏报 }8cL+JJU
51.aggregate 总计 VD+TJ` r
52.subsequent events 期后事项 @f442@_4
53.adjust the financial statements 调整财务报表 lot
7S XvK
54.perform additional audit procedures 实施追加的审计程序 \y?
Vou/
55.audit risk 审计风险 $
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56.detection risk 检查风险 QCkPua9
57.inappropriate audit opinion 不适当的审计意见 e$>.x<
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58.material misstatement 重大的错报 [Lh<k+
59.tolerable misstatement 可容忍错报 bnBnE[y<'
60.the acceptable level of detection risk 可接受的检查风险 1zNH[
61.assessed level of material misstatement risk 重大错报风险的评估水平 Unev[!
62.simall business 小规模企业 :9H=D^J
63.accounting system 会计系统 @? 4-
64.test of control 控制测试 v!(BS,
65.walk-through test 穿行测试
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66.communication 沟通 s,>_kxuX
67.flow chart 流程图 [*zB
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68.reperformance of internal control 重新执行 /CX_@%m}e=
69.audit evidence 审计证据 o>x*_4[
70.substantive procedures 实质性程序 <+D(GH};
71.assertions 认定 ~PYMtg=i
72.esistence 存在 HHa
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73.occurrence 发生 ]S+NH[g+
74.completeness 完整性 uPbvN[~t
75.rights and obligations 权利和义务 B6&PYMFK?*
76.valuation and allocation 计价和分摊 s.z (1MB]
77.cutoff 截止 IB#L5yN r
78.accuracy 准确性 d
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79.classification 分类 d5&
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80.inspection 检查 xab1`~%K
81.supervision of counting 监盘 In)8AK(Hw
82.observation 观察 /Zw^
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83.confirmation 函证 g[<K FVlG
84.computation 计算 ]pi"M3f_
85.analytical procedures 分析程序 cLl=?^DB
86.vouch 核对 /bm$G"%d
87.trace 追查 <PL94
88.audit sampling 审计抽样 2lNZwV7
89.error 误差 1,,kU
90.expected error 预期误差 M.|O+K z
91.population 总体 ^g/
92.sampling risk 抽样风险 ``?]13XjK
93.non- sampling risk 非抽样风险 P)x&9OHV
94.sampling unit 抽样单位 lA}(63j+b
95.statistical sampling 统计抽样 csP 5R3
96.tolerable error 可容忍误差 vd`;(4i#X
97.the risk of under reliance 信赖不足风险 3>X]`Oj7y
98.the risk of over reliance 信赖过度风险 x*GGO)r
99.the risk of incorrect rejection 误拒风险 5.!iVyN
100. the risk of incorrect acceptance 误受风险 UMsJg7~
101.working trial balance 试算平衡表 O>UG[ZgW
102.index and cross-referencing 索引和交叉索引 S*,DX~vig
103.cash receipt 现金收入 ';"W 0
104.cash disbursement 现金支出 )U0`?kD
105.bank statement 银行对账单 2
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106.bank reconciliation 银行存款余额调节表 r|2Y|6@
107.balance sheet date 资产负债表日 ?;NC(Z,
108.net realizable value 可变现净值 le
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109.storeroom 仓库 Ax &Z=
110.sale invoice 销售发票 6qfL-( G
111.price list 价目表 %Wy$m?gD
112.positive confirmation request 积极式询证函 x {Z_rD
113.negative confirmation request 消极式询证函 ;{mKt%#
114.purchase requisition 请购单 ()K,~
115.receiving report 验收报告 fLM5L_S}Y
116.gross margin 毛利 D"kss5>w
117.manufacturing overhead 制造费用 Q/'jwyj_
118.material requisition 领料单 Ni]V)wGE;
119.inventory-taking 存货盘点 .f)&;Af^
120.bond certificate 债券 yH}(0
121.stock certificate 股票 t[$C r;
122.audit report 审计报告 8 w-2Q
123.entity 被审计单位 1.p2{
124.addressee of the audit report 审计报告的收件人 jI})\5<R
125.unqualified opinion 无保留意见 -1'O
126.qualified opinion 保留意见 *
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127.disclaimer of opinion 无法表示意见 -Zs.4@GH
128.adverse opinion 否定意见 .W4P/Pw'
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A (1)ABC 作业基础成本计算 @Z9X^Y+u^h
A (2)absorbed overhead 已吸收制造费用 B",5"'id
A (3)absorption costing 吸收成本计算 HLMcOuj
A (4)account 账户,报表 9i+OYWUO
A (5)accounting postulate 会计假设 )S41N^j.
A (6)accounting series release 会计公告文件 hp ?4w) ,
A (7)accounting valuation 会计计价 M*XAyo4fI
A (8)account sale 承销清单 VRe7Q0
A (9)accountability concept 经营责任概念 (9g L
A (10)accountancy 会计职业
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A (11)accountant 会计师 @PH`Wn
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A (12)accounting 会计 ]Rah,4?9f
A (13)agency cost 代理成本 \<k5c-8Hb
A (14)accounting bases 会计基础 04;E^,V
A (15)accounting manual 会计手册 kD_Ac{{<
A (16)accounting period 会计期间 k@[\C`P
A (17)accounting policies 会计方针 Tp
vq5Cz
A (18)accounting rate of return 会计报酬率 q [}<LU
A (19)accounting reference date 会计参照日 3y#0Lb-y
A (20)accounting reference period 会计参照期间 1!N|a< #
A (21)accrual concept 应计概念 1Q[I $=-F
A (22)accrual expenses 应计费用 ['~E _z
A (23)acid test ration 速动比率(酸性测试比率) Uk@du7P1k
A (24)acquisition 购置 4oxAC; L
A (25)acquisition accounting 收购会计 $7J9Yzp?L
A (26)activity based accounting 作业基础成本计算 G;RFY!o
A (27)adjusting events 调整事项 =rL%P~0wq
A (28)administrative expenses 行政管理费 <Wd#HKIG>l
A (29)advice note 发货通知 8PKUg
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A (30)amortization 摊销 1f3c3PJ
A (31)analytical review 分析性检查 c5 ^CWk K
A (32)annual equivalent cost 年度等量成本法 & OO0v*@{
A (33)annual report and accounts 年度报告和报表 QMO.
Bnek
A (34)appraisal cost 检验成本 eyM<#3\\S
A (35)appropriation account 盈余分配账户 /\7E&n:)2
A (36)articles of association 公司章程细则 2A>s
a3\
A (37)assets 资产 !TNp|U!
A (38)assets cover 资产保障 AW{"9f4
A (39)asset value per share 每股资产价值 FX1[ 2\
A (40)associated company 联营公司 _E\C
m
A (41)attainable standard 可达标准 +(Q$GO%
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A (42)attributable profit 可归属利润 >z #^JR\6
A (43)audit 审计 {J&[JA\
A (44)audit report 审计报告 -BV8,1
A (45)auditing standards 审计准则 -hd@<+;E
A (46)authorized share capital 额定股本 fBj-R~;0
A (47)available hours 可用小时 + *xi&|%
A (48)avoidable costs 可避免成本 .ei5+?V<i
B (49)back-to-back loan 易币贷款 u;
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B (50)backflush accounting 倒退成本计算 -eE r|Gs)
B (51)bad debts 坏帐 $U/|+*
B (52)bad debts ratio 坏帐比率 %XC3V7
B (53)bank charges 银行手续费 )6!ji]c
N
B (54)bank overdraft 银行透支 *F:)S"3_~e
B (55)bank reconciliation 银行存款调节表 T]_]{%z
B (56)bank statement 银行对账单 -v@LJCK7I
B (57)bankruptcy 破产 )44c[Z
B (58)basis of apportionment 分摊基础 0jJ:WPR
B (59)batch 批量 }srmG|@:
B (60)batch costing 分批成本计算 twWzS
4;
B (61)beta factor B(市场)风险因素 ^-^ii3G`
B (62)bill 账单 z=FOymvC
B (63)bill of exchange 汇票 VY#nSF`
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 iNCT( N~.
B (66)bill payable 应付票据 TCWt3\
B (67)bill receivable 应收票据 6 l,8e
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B (68)bin card 存货记录卡 z7X,5[P
B (69)bonus 红利 ;:PxWm|_
B (70)book-keeping 薄记 F
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B (71)Boston classification 波士顿分类 :pH3M[7
B (72)breakeven chart 保本图 xYd]|y
B (73)breakeven point 保本点 (=-6'23q)
B (74)breaking-down time 复位时间 VbI$#;:[7
B (75)budget 预算 [4 v1
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B (76)budget center 预算中心 ?hmuAgOtbh
B (77)budget cost allowance 预算成本折让 <B&vfKO^h
B (78)budget manual 预算手册 1c\KRK4
B (79)budget period 预算期间 H$ZLtPv5
B (80)budgetary control 预算控制 |[_%zV;p>v
B (81)budgeted capacity 预算生产能力 }vXiq T
B (82)burden 制造费用 H~NK:qRzK
B (83)business center 经营中心 FP<mFqy
B (84)business entity 营业个体 %dwI;%0
B (85)business unit 经营单位 >bFrJz}
B (86)buy-out management 管理性购买产权 ^wIg|Gc
B (87)by-product 副产品 fW
w+'xF!
C (88)called-up share capital 催缴股本 Y|!m
C (89)capacity 生产能力 ]3Y J a
C (90)capacity ratios 生产能力比率 Ie]k/qw+ Y
C (91)capital 资本 5AbY 59
C (92)capital assets pricing model资本资产计价模式 r_hs_n!6
C (93)capital commitment 承诺资本 B,fVNpqo
C (94)capital employed 已运用的资本 ]iYO}JuX
C (95)capital expenditure 资本支出 QJy1j~9x
C (96)capital expenditureauthorization 资本支出核准 Al1}Ir
C (97)capital expenditure control 资本支出控制 3}}8
ukq
C (98)capital expenditure proposal资本支出申请 ~s{
V!)0
C (99)capital funding planning 资本基金筹集计划 Y#t9DhzFWo
C (100)capital gain 资本收益 6z5wFzJv?q
C (101)capital investment appraisal资本投资评估 /# d^
C (102)capital maintenance 资本保全 5AK@e|G$w
C (103)capital resource planning 资本资源计划
^o87qr0g]
C (104)capital surplus 资本盈余 T'ei>]y]
C (105)capital turnover 资本周转率 }X/>WiGh:
C (106)card 记录卡 /|p\l"
C (107)cash 现金 V!Pe%.>
C (108)cash account 现金账户 tR\cS)
C (109)cash book 现金账薄 <{T5}"e
C (110)cash cow 金牛产品 4:=VHd
C (111)cash flow 现金流量 l*
z"wA-
C (112)cash discounted 现金贴现 d=0{vsrB
C (113)cash flow budget 现金流量预算 J=J!)\m
C (114)cash flow statement 现金流量表 y(wb?86#W5
C (115)cash ledger 现金分类账 _fdD4-2U
C (116)cash limit 现金限额 )Ut K9;@"
C (117)CCA 现时成本会计 R; ui
4wg6
C (118)center 中心 '=`af>Nc
C (119)changeover time 变更时间 wBJ|%mc3TA
C (120)chartered entity 特许经济个体 ^WrL
C (121)cheque 支票 2fgYcQ8`
C (122)cheque register 支票登记薄 +G6 Ge;
C (123)coin analysis 零钱分类 . H}R}^
C (124)classification 分类 Qv<p$Up6
C (125)clock card 工时卡 l{gR6U{e
C (126)code 代码 dT{GB!jz
C (127)commitment accounting 承诺确认会计 }9 ]7
V <
C (128)common cost 共同成本 |\Q2L;4
C
C (129)company limited byguarantee 有限担保责任公司 vq+4so
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C (130)company limited shares 股份有限公司
Mh2Zj
C (131)competitive position 竞争能力状况 jwg*\HO,s
C (132)concept 概念 nvCp-Z$
C (133)conglomerate 跨行业企业 I
Z|EPzS
C (134)consistency concept 一致性概念 ?OPuv5!pI
C (135)consolidated accounts 合并报表 !+z&] S3s
C (136)consolidation accounting 合并会计 ;Y,zlq2
C (137)consortium 财团 vJ{F)0 K
C (138)contingency plan 应急计划 jNI9 .45y
C (139)contingent liabilities 或有负债 E[i#8_
C (140)continuous operation 连续生产 1#*^+A E
C (141)contra 抵消 @ULd~
C (142)contract cost 合同成本 WL|<xNL
C (143)contract costing 合同成本计算 ]T{v~]7:{
C (144)contribution 贡献毛益 xSqr=^
C (145)contribution centre 贡献中心 53$;ZO3
C (146)contribution chart 贡献图 +s6v!({Z
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 uzI-1@`
C (148)contribution to salesration 贡献毛益对销售比率 6HPuCP
C (149)control 控制 GO.7IL{{
C (150)control account 控制帐户 Z^BZH/I?
C (151)control limits 控制限度 ?,]eN&`
C (152)controllability concept 可控制概念 HRyhq;C
C (153)controllable cost 可控制成本 oVr:
ZwkG3
C (154)conversion cost 加工成本 PI@?I&Bo
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <(_Tanx9Q
C (156)corporate appraisal 公司评估 (5A8# 7a
C (157)corporate planning 公司计划 ]9~Il#
C (158)corporate social reporting 公司社会报告 xSm~V3bc
C (159)corporation 股份公司 dq%C~j{v
C (160)cost 成本 x+TdTe;p
C (161)cost account 成本帐户 r7#.DJnN.
C (162)cost accounting 成本会计 F2MC)
C (163)cost accounting manual 成本手册 WFzM s
C (164)cost accounts calendar 成本报表的日历时间 YS@TQ?
C (165)cost adjustment 成本调整 H )>3c
1
C (166)cost allocation 成本分配 t>OEzUd9
C (167)cost apportionment 成本分摊 {>PEl;,-
C (168)cost attribution 成本归属 L]H'
]wpn=
C (169)cost audit 成本审计 jo1z#!|Yw}
C (170)cost behaviour 成本性态 , h
rv
C (171)cost benefit analysis 成本效益分析 >Q'*~S@v3
C (172)cost center 成本中心 D>^g2!b:
C (173)cost driver 成本动因