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注会《审计》英语常用词汇 zKr(Gt8
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1.audit 审计 6iC:l%|u
2.attestation 鉴证 4YC`dpO'
3.credibility 可信赖程度 m~A/.t%=
4.audit of financial statements 财务报表审计 lB-7.
5.agreed-upon procedures 执行商定程序 Tc:`TE=2
6.high levels of assurance 高水平保证 DQ$/0bq
7.compilation 编制 71InYIed
8.reliability 可靠性 o6oYJ`PY
9.relevance 相关性 u a-p^X`w
10.professional skepticism 职业谨慎 W#Z]mt B
11.objectivity 客观性 q)X&S*-<o~
12. professional competence 专业胜任能力 Ns_d10rZ.
13.Senior/CPA-in-charge 项目经理 w.\:I[
14.audit engagement letter 业务约定书 ej `$-hBBV
15.recurring audit 连续审计
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16.the client 委托人 eNX-2S
17.change CPA 更换注册会计师 Nx__zC^r
18.the existing CPA 现任注册会计师 5l#)tX.by
19.the successor CPA 后任注册会计师 B=7L+6
20.the preceding CPA前任注册会计师 c-F&4V
21.issue the audit report 出具审计报告 ns-x\B?^
22.expert 专家 J4<*KL~a
23.the board of directors 董事会 s#ykD{Z
24.knowledge of the entity‘ s business 了解被审计单位情况 yI)2:Ca*
25.assess material misstatement risks评估重大错报风险 e[n>U@
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 aryr
27.a general knowledge of —— 初步了解―――的情况 "d'@IN
28.a more knowledge of—— 进一步了解的情况 rcOmpgew
29.the prior year‘s working papers 以前年度工作底稿 z; +x`i.
30.minutes of meeting 会议纪要 9TLP(
31.business risks 经营风险 p|%)uA3'/
32.appropriateness 适当性 .?qS8:yA
33.accounting estimate 会计估计 Y]PZ| G)
34.management representations 管理层声明 lz>hP
35.going concern assumption 持续经营假设 =0Mmxd&o=M
36.audit plan 审计计划 s$;v )w$
37.significant audit areas 重点审计领域 Tym!7H2
38.error 错误 6 S8#[b
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 4{V=X3,x
41.misappropriation of assets 侵占资产 R=l/EK
42.transactions without substance 虚假交易 6m9Z5:xG
43.unusual pressures 异常压力 1<*-,f
44.the suspected noncompliance 涉嫌存在违法行为 0
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45.materialiy 重要性 LS`Gg7]S
46.exceed the materiality level 超过重要性水平 4s~o
47.approach the materiality level 接近重要性水平 j<[<qU:
48.an acceptably low level 可接受水平 t0Uax-E(
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 /T?['#:r-)
50.misstatements or omissions 错报或漏报 )9$
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51.aggregate 总计 L(L;z'3y
52.subsequent events 期后事项 +q1@,LxN
53.adjust the financial statements 调整财务报表 I?=Q
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54.perform additional audit procedures 实施追加的审计程序 F n\)*; ^
55.audit risk 审计风险 &Z?uK, 8
56.detection risk 检查风险 WE3l*7<@
57.inappropriate audit opinion 不适当的审计意见 KQk;:1hW
58.material misstatement 重大的错报 j JW0a\0
59.tolerable misstatement 可容忍错报 |cH\w"DcXw
60.the acceptable level of detection risk 可接受的检查风险 jGt[[s
61.assessed level of material misstatement risk 重大错报风险的评估水平 Kxg09\5i
62.simall business 小规模企业 *N 't ;
63.accounting system 会计系统 X- zg
64.test of control 控制测试 )vw3Y88
65.walk-through test 穿行测试 2axH8ONMu
66.communication 沟通 d(tq;2-
67.flow chart 流程图 5i0<BZDTef
68.reperformance of internal control 重新执行 (g 8K?Q
69.audit evidence 审计证据 OHB!ec6W
70.substantive procedures 实质性程序 \ZA%"F){
71.assertions 认定 'vXrA
72.esistence 存在 pl%ag~i5
73.occurrence 发生 LWY`J0/
74.completeness 完整性 :)+cI?\#
75.rights and obligations 权利和义务 >q`G?9d2
76.valuation and allocation 计价和分摊 F](kU#3"S
77.cutoff 截止 IgVxWh#
78.accuracy 准确性 -" DI,o
79.classification 分类 ]p~XTZgW
80.inspection 检查 `.n[G~*w~1
81.supervision of counting 监盘 I)6)~[:'
82.observation 观察 [hs{{II
83.confirmation 函证 $Uzc
84.computation 计算 >4;A(s`
85.analytical procedures 分析程序 b*$^8%
86.vouch 核对 "kMpa]<c-6
87.trace 追查
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88.audit sampling 审计抽样 ^CX~>j\(
89.error 误差 )J0'We
90.expected error 预期误差 c|
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91.population 总体 K]RkKMT,
92.sampling risk 抽样风险 3o6N&bQ b
93.non- sampling risk 非抽样风险 =!7yX;|
94.sampling unit 抽样单位 u+hzCCwtR
95.statistical sampling 统计抽样 7.]ZD`"Bb
96.tolerable error 可容忍误差 (HY|0Bgr
97.the risk of under reliance 信赖不足风险 C6GYhG]
98.the risk of over reliance 信赖过度风险 |g@1qXO3
99.the risk of incorrect rejection 误拒风险 \OOj]gAe
100. the risk of incorrect acceptance 误受风险 hF6EOCY6D
101.working trial balance 试算平衡表 <jV_J+#
102.index and cross-referencing 索引和交叉索引 *NDzU%X8
103.cash receipt 现金收入 WO]dWO6Mm
104.cash disbursement 现金支出 3dXyKi
105.bank statement 银行对账单 =\tg$
106.bank reconciliation 银行存款余额调节表 oSxHTbp?
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 *8Gx_$t&
109.storeroom 仓库 .x}ImI
110.sale invoice 销售发票 DI+kO(S
111.price list 价目表 Ry,jPw5<
112.positive confirmation request 积极式询证函 ^/c&Ud
113.negative confirmation request 消极式询证函 )PZ'{S
114.purchase requisition 请购单 zL1H[}[z+
115.receiving report 验收报告 F`f#gpQ
116.gross margin 毛利 (ZDRjBth[
117.manufacturing overhead 制造费用 }nuhLt1
118.material requisition 领料单 R:=i/P/
119.inventory-taking 存货盘点 HdLVXaD/
120.bond certificate 债券 d!!5'/tmS
121.stock certificate 股票 SZEX;M
122.audit report 审计报告 w<5w?nP+Oh
123.entity 被审计单位 oMcX{v^"
124.addressee of the audit report 审计报告的收件人 +.{_n(kU
125.unqualified opinion 无保留意见 FD[*mCGZ
126.qualified opinion 保留意见 Z?X
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127.disclaimer of opinion 无法表示意见 6X)8vQH
128.adverse opinion 否定意见 EY':m_7W
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A (1)ABC 作业基础成本计算 .BZw7
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A (2)absorbed overhead 已吸收制造费用 5WY..60K,
A (3)absorption costing 吸收成本计算 SI U"cO4
A (4)account 账户,报表 DqbN=[!X~n
A (5)accounting postulate 会计假设 om|M=/^
A (6)accounting series release 会计公告文件 ACc.&,!IZ
A (7)accounting valuation 会计计价 P5kka
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A (8)account sale 承销清单 u.R:/H<>~
A (9)accountability concept 经营责任概念 Bx;bc
A (10)accountancy 会计职业 t/pHdxX*C7
A (11)accountant 会计师 u
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A (12)accounting 会计 #NwlKZ-
A (13)agency cost 代理成本 EPW
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A (14)accounting bases 会计基础 P6dIU/w
A (15)accounting manual 会计手册 )9=
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A (16)accounting period 会计期间 o^2.&e+dQ
A (17)accounting policies 会计方针 OP{ d(~+
A (18)accounting rate of return 会计报酬率 ++BVn[
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A (19)accounting reference date 会计参照日 t: r
A (20)accounting reference period 会计参照期间 5Tkh6 s
A (21)accrual concept 应计概念 4,
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A (22)accrual expenses 应计费用 n"$D/XJO
A (23)acid test ration 速动比率(酸性测试比率) ,@8>=rT
A (24)acquisition 购置 f?[IwA`
A (25)acquisition accounting 收购会计 USfOc
A (26)activity based accounting 作业基础成本计算 E: L =>}
A (27)adjusting events 调整事项 t
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A (28)administrative expenses 行政管理费 Xb5n;=)
A (29)advice note 发货通知 mq do@
A (30)amortization 摊销 JmtU>2z\
A (31)analytical review 分析性检查 }r9f}yX9Q
A (32)annual equivalent cost 年度等量成本法 0l!@bj
A (33)annual report and accounts 年度报告和报表 \@3i=!
A (34)appraisal cost 检验成本 79z(n[^
A (35)appropriation account 盈余分配账户 +(QGlRd
A (36)articles of association 公司章程细则 bw ' yX
A (37)assets 资产 JO1KkIV
A (38)assets cover 资产保障 `fj(xrI
A (39)asset value per share 每股资产价值 2>_6b>9]
A (40)associated company 联营公司 W1i
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A (41)attainable standard 可达标准 KzG8K 6wZ
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A (42)attributable profit 可归属利润 =AUR]&_B
A (43)audit 审计 #92:h6
A (44)audit report 审计报告 <G/O!02
A (45)auditing standards 审计准则 !i2=zlpb[
A (46)authorized share capital 额定股本 ^D
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A (47)available hours 可用小时 @_YlHe&W
A (48)avoidable costs 可避免成本 >x eKO2o
B (49)back-to-back loan 易币贷款 [}N?'foLb
B (50)backflush accounting 倒退成本计算 D9 OS,U/l
B (51)bad debts 坏帐 ==l p\
B (52)bad debts ratio 坏帐比率 Q+[gGe
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B (53)bank charges 银行手续费 O
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B (54)bank overdraft 银行透支 +MIDq{B
B (55)bank reconciliation 银行存款调节表 &NL=Bd
B (56)bank statement 银行对账单 l%oie1g l
B (57)bankruptcy 破产 GTyS8`5E*
B (58)basis of apportionment 分摊基础 1.4]T, `
B (59)batch 批量 k^:$ETW2
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B (60)batch costing 分批成本计算 *}$T:kTH
B (61)beta factor B(市场)风险因素 A\CtM`
B (62)bill 账单 Nc,"wA
B (63)bill of exchange 汇票
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B (64)bill of landing 提单 1>[3(o3t
B (65)bill of materials 用料预计单 =\eM
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B (66)bill payable 应付票据 k9vr6We'
B (67)bill receivable 应收票据 (dLt$<F
B (68)bin card 存货记录卡 BOQ2;@:3
B (69)bonus 红利 {+0]diD
B (70)book-keeping 薄记 <=l!~~%
B (71)Boston classification 波士顿分类 @TdPeTw\
B (72)breakeven chart 保本图 h7)^$Hd
B (73)breakeven point 保本点 T2AyQ~5~
B (74)breaking-down time 复位时间 }5z6b>EI9a
B (75)budget 预算 NIY0f@1z-
B (76)budget center 预算中心 7<<pP
B (77)budget cost allowance 预算成本折让 |CexP^;!U
B (78)budget manual 预算手册 b'p bf
B (79)budget period 预算期间 :_~UO^*h
B (80)budgetary control 预算控制 Ou"QUn|
B (81)budgeted capacity 预算生产能力 I3uaEv7OZc
B (82)burden 制造费用 J^R))R=
B (83)business center 经营中心 q.yS j
B (84)business entity 营业个体 O[+S/6uy
B (85)business unit 经营单位 tV<}!~0,*
B (86)buy-out management 管理性购买产权 w}c1zpa
B (87)by-product 副产品 M}k )Ep9
C (88)called-up share capital 催缴股本 9OuK}Ssf
C (89)capacity 生产能力 2asA]sY
C (90)capacity ratios 生产能力比率 17I{_C
C (91)capital 资本 @NWjYHM[`
C (92)capital assets pricing model资本资产计价模式 E ~<SEA
C (93)capital commitment 承诺资本 ;nyV)+t+a
C (94)capital employed 已运用的资本 b8P/9D7K?
C (95)capital expenditure 资本支出 s^TF+d?B
C (96)capital expenditureauthorization 资本支出核准 };o6|e:2E
C (97)capital expenditure control 资本支出控制 zm-j FY ?
C (98)capital expenditure proposal资本支出申请 %*wJODtB|
C (99)capital funding planning 资本基金筹集计划 qAUqlSP5
C (100)capital gain 资本收益 UTGR{>=>
C (101)capital investment appraisal资本投资评估 bg[k8*.:F
C (102)capital maintenance 资本保全 ^3B{|cqf
C (103)capital resource planning 资本资源计划 FbO-K-
C (104)capital surplus 资本盈余 {+r
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C (105)capital turnover 资本周转率 {mY<R`Ee
C (106)card 记录卡 _iLXs
C (107)cash 现金 kSv?p1\@&P
C (108)cash account 现金账户 LzB)o\a
C (109)cash book 现金账薄 =uQCm#
C (110)cash cow 金牛产品 UK*+EEv
C (111)cash flow 现金流量 C'4u+raq
C (112)cash discounted 现金贴现 T
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C (113)cash flow budget 现金流量预算 "aHY]E{
C (114)cash flow statement 现金流量表 []/=!?5B
C (115)cash ledger 现金分类账 R/R[r> 1)6
C (116)cash limit 现金限额 S}gUz9ks
C (117)CCA 现时成本会计 &F1h3q)L
C (118)center 中心 AR\>P
C (119)changeover time 变更时间 W"? |O Q'
C (120)chartered entity 特许经济个体 /6B!&b2f
C (121)cheque 支票 HK)$ls
C (122)cheque register 支票登记薄 s\_-` [B0
C (123)coin analysis 零钱分类 $,otW2:)
C (124)classification 分类 /Mb?dVwA
C (125)clock card 工时卡 \u?z:mV
C (126)code 代码 !/znovoD
C (127)commitment accounting 承诺确认会计 D-\\L[
C (128)common cost 共同成本 E]WammX c
C (129)company limited byguarantee 有限担保责任公司 H$zjN8||"
C (130)company limited shares 股份有限公司
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C (131)competitive position 竞争能力状况 +8Yt91
C (132)concept 概念 M >P-0IC
C (133)conglomerate 跨行业企业 E@^`B9;Q7
C (134)consistency concept 一致性概念 H$au02dpU
C (135)consolidated accounts 合并报表 Un@B D}@\
C (136)consolidation accounting 合并会计 %Ez%pT0TQ#
C (137)consortium 财团 YNA %/
C (138)contingency plan 应急计划 7D\#1h
C (139)contingent liabilities 或有负债 1v!Xx+}
C (140)continuous operation 连续生产 m:5 *:Ii.
C (141)contra 抵消 >DVjO9Kf
C (142)contract cost 合同成本 AX}l~
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C (143)contract costing 合同成本计算 9-[g/qrF
C (144)contribution 贡献毛益 28JWQ%-
C (145)contribution centre 贡献中心 !yU!ta
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C (146)contribution chart 贡献图 km,}7^?F0r
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Y,I0o{,g
C (148)contribution to salesration 贡献毛益对销售比率 |B<+Y<)f^
C (149)control 控制 6f,#O8]#5
C (150)control account 控制帐户 2LGeRw
C (151)control limits 控制限度 &MsnQP
C (152)controllability concept 可控制概念 B;9X{"
C (153)controllable cost 可控制成本 KGdL1~
C (154)conversion cost 加工成本 9:"%j
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Ar7vEa81
C (156)corporate appraisal 公司评估 Os'
7h
C (157)corporate planning 公司计划 mG@xehH
C (158)corporate social reporting 公司社会报告 vS%o>"P
C (159)corporation 股份公司 x9XQ
C (160)cost 成本 /*!K4)$-*2
C (161)cost account 成本帐户 c7X5sMM,
C (162)cost accounting 成本会计 fQRGz\r*k
C (163)cost accounting manual 成本手册 ^d Fdw\
C (164)cost accounts calendar 成本报表的日历时间 SjV;&
1Z/
C (165)cost adjustment 成本调整 +!Q <gWb
C (166)cost allocation 成本分配 M%pxv6?""{
C (167)cost apportionment 成本分摊 wG6>.`:
C (168)cost attribution 成本归属 Qy
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C (169)cost audit 成本审计 x~C%Hp*#
C (170)cost behaviour 成本性态
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C (171)cost benefit analysis 成本效益分析 W}#eQ|oCV
C (172)cost center 成本中心 5xX*68]%
C (173)cost driver 成本动因