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注会《审计》英语常用词汇 UdI>x 4bI
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1.audit 审计 Na~_=3+a
2.attestation 鉴证 ;5|EpoM
3.credibility 可信赖程度 NUnP'X=J,
4.audit of financial statements 财务报表审计 3N*Shzusbt
5.agreed-upon procedures 执行商定程序 "tj#P
6.high levels of assurance 高水平保证 x b0+4w|
7.compilation 编制 =hs@W)-O
8.reliability 可靠性 =h_gj >
9.relevance 相关性 YqJIp. Z
10.professional skepticism 职业谨慎 %|,<\~P
11.objectivity 客观性 CXQ?P
12. professional competence 专业胜任能力 t!u*
6W|@
13.Senior/CPA-in-charge 项目经理 .FXQ,7mZ-
14.audit engagement letter 业务约定书 sMS`-,37u
15.recurring audit 连续审计 -mkync3
16.the client 委托人 H);'\]_'x
17.change CPA 更换注册会计师 7.Mh$?;i9
18.the existing CPA 现任注册会计师 "
}ZD)7K
19.the successor CPA 后任注册会计师 B7 PmG
f)b
20.the preceding CPA前任注册会计师 B)Q'a3d#
21.issue the audit report 出具审计报告 XP` kf]9
22.expert 专家 aBI
]' D;
23.the board of directors 董事会 _N:h&uw
24.knowledge of the entity‘ s business 了解被审计单位情况 !xc7~D@om(
25.assess material misstatement risks评估重大错报风险 @Hf}PBb
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 YQ)m?=+J
27.a general knowledge of —— 初步了解―――的情况 ~/x42|t
28.a more knowledge of—— 进一步了解的情况 j&Aq^aI
29.the prior year‘s working papers 以前年度工作底稿 $ vjmW!
O
30.minutes of meeting 会议纪要 \Cs<'(=
31.business risks 经营风险 Qm.kXlsDI
32.appropriateness 适当性 1}uDgz^
33.accounting estimate 会计估计 *Z:PB%d5
34.management representations 管理层声明 31*6 ;(
35.going concern assumption 持续经营假设 |i`@!NrFL
36.audit plan 审计计划 _Nn!SE
37.significant audit areas 重点审计领域 84
[^#ke
38.error 错误 *YtNt5u
39.fraud舞弊 uf^:3{1
40.modified or additional procedures 修改或追加审计程序 Ds
X>xzM
41.misappropriation of assets 侵占资产 }m H>lN
42.transactions without substance 虚假交易 YzZF^q^I
43.unusual pressures 异常压力 oSl>%}
44.the suspected noncompliance 涉嫌存在违法行为 cMl%)j-
45.materialiy 重要性 jyGVb no`
46.exceed the materiality level 超过重要性水平 t4IJ%#22
47.approach the materiality level 接近重要性水平 x]ti3?w
48.an acceptably low level 可接受水平 6\
3k0z
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 4cQ5E9
50.misstatements or omissions 错报或漏报 QB[s8"S
51.aggregate 总计 upDQNG>d
52.subsequent events 期后事项 Ng"vBycy
53.adjust the financial statements 调整财务报表 &XsLp&Do2
54.perform additional audit procedures 实施追加的审计程序 QVW6SY
55.audit risk 审计风险 j1F+,
56.detection risk 检查风险 %jxuH+L
57.inappropriate audit opinion 不适当的审计意见 =b7&(x
58.material misstatement 重大的错报 BB.TrQM.#
59.tolerable misstatement 可容忍错报 .NT&>X~.V
60.the acceptable level of detection risk 可接受的检查风险
gn"&/M9E
61.assessed level of material misstatement risk 重大错报风险的评估水平 uB1!*S1f
62.simall business 小规模企业 ?i~/gjp
63.accounting system 会计系统 >p*HXr|o$
64.test of control 控制测试 Fw9``{4w
65.walk-through test 穿行测试 =.E(p)fz
66.communication 沟通 y^=oY
L
67.flow chart 流程图 kkBU<L2
68.reperformance of internal control 重新执行 5uo(z,WLR
69.audit evidence 审计证据 FA9e(Ha
70.substantive procedures 实质性程序 $-]setdY
71.assertions 认定 q=Yerp3~
72.esistence 存在 a{*'pY(R0$
73.occurrence 发生
n ;5?^Un%
74.completeness 完整性 DH9?2)aR
75.rights and obligations 权利和义务 ! |h2&tH
76.valuation and allocation 计价和分摊 t4@g;U?o
77.cutoff 截止 t4/eB<fP
78.accuracy 准确性 1ckw[ 0d
79.classification 分类 ZYe\"|x,s
80.inspection 检查 2w|u
)ow)
81.supervision of counting 监盘 5vi#ItN}|
82.observation 观察 {H;|G0tR
83.confirmation 函证 `^-Be
84.computation 计算 mzxvfXSF
85.analytical procedures 分析程序 [|n-x3h
86.vouch 核对 xqWrW)
87.trace 追查 +g6j=%
88.audit sampling 审计抽样 Zf
v(\SI
89.error 误差 6Y)^)dOi
90.expected error 预期误差 W4*BR_H&*
91.population 总体 jL+}F /~r
92.sampling risk 抽样风险 #}7m'F
93.non- sampling risk 非抽样风险 eBTedSM?t
94.sampling unit 抽样单位 2{kfbm-89t
95.statistical sampling 统计抽样 *rz(}(r
96.tolerable error 可容忍误差 'lsq3!d.
97.the risk of under reliance 信赖不足风险 ;9p5YxD
98.the risk of over reliance 信赖过度风险 ,DuZMGg
99.the risk of incorrect rejection 误拒风险 ICbdKgLz
100. the risk of incorrect acceptance 误受风险 pt%~,M _
101.working trial balance 试算平衡表 q4GW=@eD
102.index and cross-referencing 索引和交叉索引 mUyv+n,
103.cash receipt 现金收入 E'S;4B5?
104.cash disbursement 现金支出 gDNTIOV
105.bank statement 银行对账单 csX*XiDWm
106.bank reconciliation 银行存款余额调节表 y?z _^ppj
107.balance sheet date 资产负债表日 `V):V4!j),
108.net realizable value 可变现净值 N"1x]1'
109.storeroom 仓库 J=SB/8tQ)T
110.sale invoice 销售发票 VgsCwJ9w
111.price list 价目表 n+\Cw`'<H
112.positive confirmation request 积极式询证函 Ya&\ly
/i
113.negative confirmation request 消极式询证函 5;MK
1l
114.purchase requisition 请购单 B%rr}Ro1e
115.receiving report 验收报告 7R<u=U
116.gross margin 毛利 bOSYr<R&
117.manufacturing overhead 制造费用 _HHJw""j
118.material requisition 领料单 aQ&8fteFR
119.inventory-taking 存货盘点 Pv %vx U
120.bond certificate 债券 ooU Sb
121.stock certificate 股票 2}`V c{\
122.audit report 审计报告 -?w v}o
123.entity 被审计单位 fo\J \
124.addressee of the audit report 审计报告的收件人 a.}:d30
125.unqualified opinion 无保留意见 MZMS?}.2
126.qualified opinion 保留意见 zGL<m0C
127.disclaimer of opinion 无法表示意见 .A"T086
128.adverse opinion 否定意见 7{+Io
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A (1)ABC 作业基础成本计算 `k{ ff
A (2)absorbed overhead 已吸收制造费用 FQ|LA[~
A (3)absorption costing 吸收成本计算 ?9zoQ[
A (4)account 账户,报表 kk_9G-M
A (5)accounting postulate 会计假设 K
jn&
A (6)accounting series release 会计公告文件 ? W2I1HEy
A (7)accounting valuation 会计计价 IJ_'w[k
A (8)account sale 承销清单 %YvSHh;c
A (9)accountability concept 经营责任概念 9u7n/o&8v6
A (10)accountancy 会计职业 RZ)vU'@kx
A (11)accountant 会计师 3
!> L?
A (12)accounting 会计 xH`j7qK.
A (13)agency cost 代理成本 bV )PT`-,
A (14)accounting bases 会计基础 kJ#[UCqzM
A (15)accounting manual 会计手册 1YIux,2\
A (16)accounting period 会计期间 f}lT|.)?VD
A (17)accounting policies 会计方针 CdzkMVH
A (18)accounting rate of return 会计报酬率 Xs%R]KOwt
A (19)accounting reference date 会计参照日 qD$GKN
.
A (20)accounting reference period 会计参照期间 *<.WL"Qhl
A (21)accrual concept 应计概念 N1+4bR
A (22)accrual expenses 应计费用 iUxDEt[t*
A (23)acid test ration 速动比率(酸性测试比率) =Y]'5cn{
A (24)acquisition 购置 gB{]yA"('
A (25)acquisition accounting 收购会计 *3F /Ft5
A (26)activity based accounting 作业基础成本计算 fVA=<:
A (27)adjusting events 调整事项 9o_ g_q
A (28)administrative expenses 行政管理费 `Dz]z_
A (29)advice note 发货通知 !4 4mT'Y
A (30)amortization 摊销 K.V!@bPlw9
A (31)analytical review 分析性检查 XMeL^|D
A (32)annual equivalent cost 年度等量成本法 J:~[j
A (33)annual report and accounts 年度报告和报表 a_ 9 |xI
A (34)appraisal cost 检验成本 ^T}}4I_Y
A (35)appropriation account 盈余分配账户 XUQW;H
A (36)articles of association 公司章程细则 G%j/eTTf
A (37)assets 资产 eHR&N.2
A (38)assets cover 资产保障 BYr_Lz|T
A (39)asset value per share 每股资产价值 *@ <8&M9x
A (40)associated company 联营公司 V`R)#G>IH%
A (41)attainable standard 可达标准 z,}c?BP
t-eKruj+
A (42)attributable profit 可归属利润 P^K?E
A (43)audit 审计 Yhc6P%{Z^
A (44)audit report 审计报告 X ]pR,\B
A (45)auditing standards 审计准则 8u:v:>D.'
A (46)authorized share capital 额定股本 0.J1!RIK/
A (47)available hours 可用小时 Xc8= 2n
A (48)avoidable costs 可避免成本 )tN?: l
B (49)back-to-back loan 易币贷款 fW5"4,
B (50)backflush accounting 倒退成本计算 zt)p`kd D
B (51)bad debts 坏帐 BGlGpl
B (52)bad debts ratio 坏帐比率 Q*09E
B (53)bank charges 银行手续费 pIZLGsu[
B (54)bank overdraft 银行透支
0$xK
B (55)bank reconciliation 银行存款调节表 ]=?X*,'
B (56)bank statement 银行对账单
ueWR/
B (57)bankruptcy 破产 ibZt2@GB)I
B (58)basis of apportionment 分摊基础 097Fvt=#
B (59)batch 批量 q9W~
7
B (60)batch costing 分批成本计算 SZim
>@R
B (61)beta factor B(市场)风险因素 1R'u v4e
B (62)bill 账单 5YT
b7M
B (63)bill of exchange 汇票 ?
o
(ZTlT
B (64)bill of landing 提单 AkYupP2]v
B (65)bill of materials 用料预计单 45Nv_4s
B (66)bill payable 应付票据 tsTR2+GZS
B (67)bill receivable 应收票据 pY{; Yn&t
B (68)bin card 存货记录卡 X[GIOPDx
B (69)bonus 红利 a'
IX yj
B (70)book-keeping 薄记 SWNU1x{,c\
B (71)Boston classification 波士顿分类 A0cM(w{7_
B (72)breakeven chart 保本图 Hk<X
B (73)breakeven point 保本点 fs2mN1
B (74)breaking-down time 复位时间 f
pv= P
B (75)budget 预算 GN:Ru|n
B (76)budget center 预算中心 \GijNn9ah
B (77)budget cost allowance 预算成本折让 ,~?A,9?%:
B (78)budget manual 预算手册 JwN}Jm
B (79)budget period 预算期间 (l\a '3a.
B (80)budgetary control 预算控制 nwa\Lrh
B (81)budgeted capacity 预算生产能力 tx^92R2/
B (82)burden 制造费用 /#-,R,Q
B (83)business center 经营中心 -kG3k> by_
B (84)business entity 营业个体 P1(8U%
B (85)business unit 经营单位 8yHq7=
B (86)buy-out management 管理性购买产权 m.1LxM$8
B (87)by-product 副产品 Nj0-`j0E
C (88)called-up share capital 催缴股本 ~mN g[]
C (89)capacity 生产能力 bWGyLo,
C (90)capacity ratios 生产能力比率 _v1bTg"?
C (91)capital 资本 . o-0aBG
C (92)capital assets pricing model资本资产计价模式 P_,v5Qx"-
C (93)capital commitment 承诺资本 R<0Fy =z
C (94)capital employed 已运用的资本 e%PCe9
C (95)capital expenditure 资本支出 Hfh@<'NL]
C (96)capital expenditureauthorization 资本支出核准 Jn@Z8%B@Z
C (97)capital expenditure control 资本支出控制 3x04JE3!
C (98)capital expenditure proposal资本支出申请 DY)D(f/&3
C (99)capital funding planning 资本基金筹集计划 kR<xtHW
C (100)capital gain 资本收益 BhqhyX\D&y
C (101)capital investment appraisal资本投资评估 Qy4X#wgD
C (102)capital maintenance 资本保全 gJ]Cq/gC
C (103)capital resource planning 资本资源计划 fm3(70F\
C (104)capital surplus 资本盈余 mZ`1JO9
C (105)capital turnover 资本周转率 4 hL`=[AB
C (106)card 记录卡 6P0y-%[Gk
C (107)cash 现金 ~Y\QGuT
C (108)cash account 现金账户 k%{ l4
C (109)cash book 现金账薄 5gO /-Zj
C (110)cash cow 金牛产品 JzHqNUn*M
C (111)cash flow 现金流量 PPUEkvH
W
C (112)cash discounted 现金贴现 [?;`x&y~y
C (113)cash flow budget 现金流量预算 U5|B9%:&
C (114)cash flow statement 现金流量表 dVvZu% DFp
C (115)cash ledger 现金分类账 x$~3$E
C (116)cash limit 现金限额 &J\B\`
C (117)CCA 现时成本会计 bBA$}bv
C (118)center 中心 =Nw2;TkB[
C (119)changeover time 变更时间 \M+MDT&
C (120)chartered entity 特许经济个体 fr8Xoa%1=
C (121)cheque 支票 pI
&o?n
C (122)cheque register 支票登记薄 MK omq
C (123)coin analysis 零钱分类 ]PeLcB
C (124)classification 分类 F;pTXt}?5
C (125)clock card 工时卡 qpoquWZ
C (126)code 代码 Hr(6TLNw
C (127)commitment accounting 承诺确认会计 aPprMQ5
C (128)common cost 共同成本 h8em\<;
C (129)company limited byguarantee 有限担保责任公司 $"/UK3|d
C (130)company limited shares 股份有限公司 -UJ?L
C (131)competitive position 竞争能力状况 `GP
Q((la
C (132)concept 概念 _B}9f
C (133)conglomerate 跨行业企业 a[q84[
OQ
C (134)consistency concept 一致性概念 cvhlRI%6
C (135)consolidated accounts 合并报表 f(!E!\&n^
C (136)consolidation accounting 合并会计 p Z"o@';!
C (137)consortium 财团 xtOx|FkYcl
C (138)contingency plan 应急计划 BlL|s=dlQV
C (139)contingent liabilities 或有负债 nHnk#SAAu
C (140)continuous operation 连续生产 YbzM6u2
C (141)contra 抵消 ]Qd{ '}+
C (142)contract cost 合同成本 mU>&ql?e
C (143)contract costing 合同成本计算 zkd3Z$Ce
C (144)contribution 贡献毛益 r)Or\HL
C (145)contribution centre 贡献中心 <]~ZPk[
C (146)contribution chart 贡献图 4ffU;6~l'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 -H`\?
R
C (148)contribution to salesration 贡献毛益对销售比率 n|6?J_{<b>
C (149)control 控制 #hpIyy%n
C (150)control account 控制帐户 L1rwIOgq^
C (151)control limits 控制限度 <3lUV7!
C (152)controllability concept 可控制概念 p<q]
.^M
C (153)controllable cost 可控制成本 =9^Q"t4
C (154)conversion cost 加工成本 &2Q*1YXj
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 QGXQ {
C (156)corporate appraisal 公司评估 8qN"3 Et
C (157)corporate planning 公司计划 B=r0?%DX"1
C (158)corporate social reporting 公司社会报告 cI3 y
C (159)corporation 股份公司 W,DZ ;).%
C (160)cost 成本 !Qcir&]C>
C (161)cost account 成本帐户 YwGHG{?e
C (162)cost accounting 成本会计 kymn)Ea
C (163)cost accounting manual 成本手册 H/^B.5RYE>
C (164)cost accounts calendar 成本报表的日历时间 %Z7%jma
C (165)cost adjustment 成本调整 `os8;
`G
C (166)cost allocation 成本分配 BY$[ g13
C (167)cost apportionment 成本分摊 Rnr#$C%
C (168)cost attribution 成本归属 p!}ZdX[u
C (169)cost audit 成本审计 G)8ChnJa!m
C (170)cost behaviour 成本性态 F;pQ \Y
C (171)cost benefit analysis 成本效益分析 R5~gH6K|
C (172)cost center 成本中心 .9OFryo
C (173)cost driver 成本动因