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注会《审计》英语常用词汇 & t.G4
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1.audit 审计 3)6TnY/u6{
2.attestation 鉴证 eP?=tUB!S
3.credibility 可信赖程度 8opd0'SNaB
4.audit of financial statements 财务报表审计 >=6 j:
5.agreed-upon procedures 执行商定程序 kS7`g A
6.high levels of assurance 高水平保证 &Hi;>
7.compilation 编制 -MK9IO]i
8.reliability 可靠性 t'e\Z2
9.relevance 相关性 qk{+Y
10.professional skepticism 职业谨慎 .c5)`
11.objectivity 客观性 iw
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12. professional competence 专业胜任能力 %w3Y!7+
13.Senior/CPA-in-charge 项目经理 *QGyF`Go{
14.audit engagement letter 业务约定书 yrF"`/zv6|
15.recurring audit 连续审计 nOCCOTf
16.the client 委托人
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17.change CPA 更换注册会计师 .eHOG]H
18.the existing CPA 现任注册会计师 ^.p
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19.the successor CPA 后任注册会计师 pBxyq"z
20.the preceding CPA前任注册会计师 Gp9:#L!
21.issue the audit report 出具审计报告 {@&%Bq*&
22.expert 专家 8Y,imj\(v
23.the board of directors 董事会 uxOeD%Z>
24.knowledge of the entity‘ s business 了解被审计单位情况 FK+`K<
25.assess material misstatement risks评估重大错报风险 ,J4rKGG
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 W^k|*Y|
27.a general knowledge of —— 初步了解―――的情况 @}<b42
28.a more knowledge of—— 进一步了解的情况 QFNw2:)
29.the prior year‘s working papers 以前年度工作底稿 c-y`Hm2"
30.minutes of meeting 会议纪要 c gOkm}h
31.business risks 经营风险 fZtuP1-4
32.appropriateness 适当性 lDX\"Fq
33.accounting estimate 会计估计 cuoZ:Wh
34.management representations 管理层声明 6bwzNY 7
35.going concern assumption 持续经营假设 9 S4bg7
36.audit plan 审计计划 ccY! OSae
37.significant audit areas 重点审计领域 X-<l+WP
38.error 错误 /wX5>^
39.fraud舞弊 IZs NMY
40.modified or additional procedures 修改或追加审计程序 Fd;%wWY.zm
41.misappropriation of assets 侵占资产 [e`e bn[C
42.transactions without substance 虚假交易 <}Hs@`jS
43.unusual pressures 异常压力 wj2z?0}o
44.the suspected noncompliance 涉嫌存在违法行为 rQsY
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45.materialiy 重要性 @~CXnc0
46.exceed the materiality level 超过重要性水平 V^%P}RFMc
47.approach the materiality level 接近重要性水平 od-yVE&
48.an acceptably low level 可接受水平 _]t^F9l
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 5Ly Wg2
50.misstatements or omissions 错报或漏报 GWa:C\YK
51.aggregate 总计 <<Q}|$Wu
52.subsequent events 期后事项 F nc MIzp
53.adjust the financial statements 调整财务报表 k@[{_@>4^
54.perform additional audit procedures 实施追加的审计程序 ".7\>8A#a
55.audit risk 审计风险 )>(ZX9diV
56.detection risk 检查风险 +A-z>T(
57.inappropriate audit opinion 不适当的审计意见 `LOW)|6r`
58.material misstatement 重大的错报 @h,3"2W{Ev
59.tolerable misstatement 可容忍错报 uZml.#@4
60.the acceptable level of detection risk 可接受的检查风险 Y[rRz6.*(
61.assessed level of material misstatement risk 重大错报风险的评估水平 e X{#FgFc
62.simall business 小规模企业 eXAJ%^iD
63.accounting system 会计系统 6hiWgbE
64.test of control 控制测试 c->.eL%
65.walk-through test 穿行测试 *TgD{>s
66.communication 沟通 &7r73~TXm
67.flow chart 流程图 LaX<2]Tx:
68.reperformance of internal control 重新执行 )dfwYS*[n
69.audit evidence 审计证据 &&ZX<wOM
70.substantive procedures 实质性程序 ~0Z.,p_
71.assertions 认定 M.9w_bW]#D
72.esistence 存在 |c[= V?AC
73.occurrence 发生 *t300`x
74.completeness 完整性 d]K
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75.rights and obligations 权利和义务 Ku?1QDhrF*
76.valuation and allocation 计价和分摊 _P9*78
77.cutoff 截止 V~sfR^FQ'
78.accuracy 准确性 ?UV|m
79.classification 分类 -sxu7I
80.inspection 检查 oc"7|YG
81.supervision of counting 监盘 !;Vqs/E
82.observation 观察 dC>(UDC
83.confirmation 函证 n.=Zw2FE
84.computation 计算 ^#!\VGnL
85.analytical procedures 分析程序 :n,x?bM
86.vouch 核对 DJb9] ,=a
87.trace 追查 )fl+3!tq
88.audit sampling 审计抽样 #A&49a3^1
89.error 误差 }=d}q *
90.expected error 预期误差 6[,7g&C
91.population 总体 cAq5vAqmg
92.sampling risk 抽样风险 9v/=o`J#
93.non- sampling risk 非抽样风险 zvn3i5z
94.sampling unit 抽样单位 _+
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95.statistical sampling 统计抽样 PlR$s
96.tolerable error 可容忍误差 \ #N))gAQ
97.the risk of under reliance 信赖不足风险 "fC>]iA8I
98.the risk of over reliance 信赖过度风险 LKBh{X0%(
99.the risk of incorrect rejection 误拒风险 P)O:lYX
100. the risk of incorrect acceptance 误受风险 <k 'zz:[c!
101.working trial balance 试算平衡表 ]P e8G(E!
102.index and cross-referencing 索引和交叉索引 [)?yH3
103.cash receipt 现金收入 ]wwN mmE
104.cash disbursement 现金支出 S
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105.bank statement 银行对账单 ^% L;FGaA
106.bank reconciliation 银行存款余额调节表 ZgfhNI\
107.balance sheet date 资产负债表日 &88c@Ksn
108.net realizable value 可变现净值 3oV2Ek<d
109.storeroom 仓库 LkWY6
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110.sale invoice 销售发票 gs&F
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111.price list 价目表 vxS4YR b
112.positive confirmation request 积极式询证函 2({|
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113.negative confirmation request 消极式询证函 29zMs9oKPP
114.purchase requisition 请购单 qERJEyU?
115.receiving report 验收报告 bg5i+a
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116.gross margin 毛利 "m`}J*s"
117.manufacturing overhead 制造费用 ?R_fg
118.material requisition 领料单 M)~sL1)
119.inventory-taking 存货盘点 b94+GLU8b
120.bond certificate 债券 dL~^C I
121.stock certificate 股票 Dutc#?bT
122.audit report 审计报告 ;I*N%a TK
123.entity 被审计单位 <{j;']V;
124.addressee of the audit report 审计报告的收件人 $/
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125.unqualified opinion 无保留意见 s4j]kH
126.qualified opinion 保留意见 y>cLG5v
127.disclaimer of opinion 无法表示意见 ' g d=\gV
128.adverse opinion 否定意见 5uV_Pkb?8
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A (1)ABC 作业基础成本计算 !>f:wk2
A (2)absorbed overhead 已吸收制造费用 |;\pAZ2
A (3)absorption costing 吸收成本计算 %rV|{@J `
A (4)account 账户,报表 <7! "8e
A (5)accounting postulate 会计假设 r4d#;S9{o
A (6)accounting series release 会计公告文件 WD1>{TSn
A (7)accounting valuation 会计计价 !<out4Mz"
A (8)account sale 承销清单 G#ELQ/Q
A (9)accountability concept 经营责任概念 !ST7@D
A (10)accountancy 会计职业 2O- 4x
A (11)accountant 会计师 ?_r{G7|D
A (12)accounting 会计 "gFw:t"VV
A (13)agency cost 代理成本 I>q!co9n
A (14)accounting bases 会计基础 UXh%DOq
A (15)accounting manual 会计手册 y\,,hs
A (16)accounting period 会计期间 ui-]%~
A (17)accounting policies 会计方针 gjx-tp 1.
A (18)accounting rate of return 会计报酬率 _SkiO}c8
A (19)accounting reference date 会计参照日 ;NQ}c"9
A (20)accounting reference period 会计参照期间 6uTC2ka[&R
A (21)accrual concept 应计概念 hAt4+O&P
A (22)accrual expenses 应计费用 ^j2ve's:
A (23)acid test ration 速动比率(酸性测试比率) ^rd%{6m
A (24)acquisition 购置 j7$xHn
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A (25)acquisition accounting 收购会计 .IM]B4m
A (26)activity based accounting 作业基础成本计算 NwdrJw9
A (27)adjusting events 调整事项 1CR\!?
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 gW<4E=fl
A (30)amortization 摊销
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A (31)analytical review 分析性检查 L)4~:f)B
A (32)annual equivalent cost 年度等量成本法 ~0[(-4MA
A (33)annual report and accounts 年度报告和报表 |~#A?mK-
A (34)appraisal cost 检验成本 {{B'65Wu
A (35)appropriation account 盈余分配账户 :iGK9I
A (36)articles of association 公司章程细则 4>HaKJ-c#
A (37)assets 资产 X|&H2y|*7
A (38)assets cover 资产保障 )a5ON8?
A (39)asset value per share 每股资产价值 bxzx@sF2l
A (40)associated company 联营公司 YQtq?&0Ct
A (41)attainable standard 可达标准 w`D$W&3>
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A (42)attributable profit 可归属利润 ;Qi!~VsP;
A (43)audit 审计 A6J:!sY4A
A (44)audit report 审计报告 U#bmMH
A (45)auditing standards 审计准则 CI\yP@DQ4
A (46)authorized share capital 额定股本 X&h?1lMJ /
A (47)available hours 可用小时 Mlr'h}:H
A (48)avoidable costs 可避免成本 G
B,O
B (49)back-to-back loan 易币贷款 ]*g f$D
B (50)backflush accounting 倒退成本计算 >ts}\.(]
B (51)bad debts 坏帐 oRJ
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B (52)bad debts ratio 坏帐比率 s5 {B1e
B (53)bank charges 银行手续费 zbr^ul r
B (54)bank overdraft 银行透支 gK( G1
B (55)bank reconciliation 银行存款调节表 !* KQ2#e
B (56)bank statement 银行对账单 :>Bk^"
B (57)bankruptcy 破产 4q:8<*W=
B (58)basis of apportionment 分摊基础 9HPmJ`b
B (59)batch 批量 KhP_U{)D
B (60)batch costing 分批成本计算 4[&&E7]EX
B (61)beta factor B(市场)风险因素 UbGnU_}
B (62)bill 账单 N-t"CBTO
B (63)bill of exchange 汇票 ~:PM_o*6
B (64)bill of landing 提单 9[teG5wAa
B (65)bill of materials 用料预计单 D?8(n=#[
B (66)bill payable 应付票据 )Vrp<"v
B (67)bill receivable 应收票据 /I1n${{
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B (68)bin card 存货记录卡 ^Sj;~
B (69)bonus 红利 O*bzp-6\
B (70)book-keeping 薄记 ; yE.R[I
B (71)Boston classification 波士顿分类 mlLqQ<
B (72)breakeven chart 保本图 $CJf 0[|
B (73)breakeven point 保本点 "FhC"}N
B (74)breaking-down time 复位时间 z@o6[g/*Q
B (75)budget 预算 *M*WjEOA
B (76)budget center 预算中心 F6{/iF
B (77)budget cost allowance 预算成本折让 ~-y&C%
B (78)budget manual 预算手册 $7]?P;$
B (79)budget period 预算期间 tIV{uVM[|D
B (80)budgetary control 预算控制 lrwQ
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B (81)budgeted capacity 预算生产能力 10.ZBfn
B (82)burden 制造费用 .C5<uW5-R
B (83)business center 经营中心 r[T(R9k
B (84)business entity 营业个体 /OB) \{-
B (85)business unit 经营单位 Iz83T9I&
B (86)buy-out management 管理性购买产权 8DMqjt3B
B (87)by-product 副产品
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C (88)called-up share capital 催缴股本 6Vncr}
C (89)capacity 生产能力 zUDXkG*Lv
C (90)capacity ratios 生产能力比率 gmn b
C (91)capital 资本 r}sO},i
C (92)capital assets pricing model资本资产计价模式 C[hNngb7R
C (93)capital commitment 承诺资本 8 a]g>g
C (94)capital employed 已运用的资本 avM8-&h
C (95)capital expenditure 资本支出 5O]ZX3z>
C (96)capital expenditureauthorization 资本支出核准 ]Hq,Pr_+
C (97)capital expenditure control 资本支出控制 e=p_qhBt
C (98)capital expenditure proposal资本支出申请 t Zm`(2S
C (99)capital funding planning 资本基金筹集计划 t#8QyN
C (100)capital gain 资本收益 $aB`A$'hK
C (101)capital investment appraisal资本投资评估 {T,}]oX
C (102)capital maintenance 资本保全 ZXkrFA |
C (103)capital resource planning 资本资源计划 0UW_ Pbh6
C (104)capital surplus 资本盈余 {O).!
C (105)capital turnover 资本周转率 kP/<S
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C (106)card 记录卡 n@R
/zy
C (107)cash 现金 =
qoOr~
C (108)cash account 现金账户 8z7eL>)
C (109)cash book 现金账薄 QVkji7)ZT
C (110)cash cow 金牛产品 ?b'(39fj
C (111)cash flow 现金流量 f*88k='\W
C (112)cash discounted 现金贴现 z_ '!?K{
C (113)cash flow budget 现金流量预算 ]dl.~;3~~
C (114)cash flow statement 现金流量表 O"kb*//
C (115)cash ledger 现金分类账 1zG6^U
C (116)cash limit 现金限额 *93=}1gN
C (117)CCA 现时成本会计 w-$iKtb.
C (118)center 中心 u|.|dv'mbp
C (119)changeover time 变更时间 F|/6;&*?M
C (120)chartered entity 特许经济个体 .iP>?9$f"
C (121)cheque 支票 +4Wl
C (122)cheque register 支票登记薄 fx
4#R(N
C (123)coin analysis 零钱分类 RJd*(!y
C (124)classification 分类 R.l!KIq
C (125)clock card 工时卡 q4Bw5~n
C (126)code 代码 {q+
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C (127)commitment accounting 承诺确认会计 \ZhkOl
C (128)common cost 共同成本 ~;pP@DA
C (129)company limited byguarantee 有限担保责任公司 i92Z`jiR
C (130)company limited shares 股份有限公司 ,3eN&
C (131)competitive position 竞争能力状况 WlY\R>x#
C (132)concept 概念 v$x)$/]n
C (133)conglomerate 跨行业企业 |
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C (134)consistency concept 一致性概念 [McH l1a
C (135)consolidated accounts 合并报表 "X._:||8
C (136)consolidation accounting 合并会计 C`3XOth
C (137)consortium 财团 &'i>d
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C (138)contingency plan 应急计划 ZAeJTCCk
C (139)contingent liabilities 或有负债 8tf>G(I{
C (140)continuous operation 连续生产 &e3}Vop
C (141)contra 抵消
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C (142)contract cost 合同成本 ubsv\[:C
C (143)contract costing 合同成本计算 `1Md1e:J
C (144)contribution 贡献毛益 b "}ya/
C (145)contribution centre 贡献中心 7h!nt=8Y
C (146)contribution chart 贡献图
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 59:kL<;S-
C (148)contribution to salesration 贡献毛益对销售比率 `mYp?NjR_
C (149)control 控制 a #s
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C (150)control account 控制帐户 w)qmq
C (151)control limits 控制限度 r4gLoHD)
C (152)controllability concept 可控制概念 r3OtQ
C (153)controllable cost 可控制成本 xO%yjG=
C (154)conversion cost 加工成本 <nV 3`L&]
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 nehk8+eV_
C (156)corporate appraisal 公司评估 !B{(EL=g
C (157)corporate planning 公司计划 e.(d?/!F_
C (158)corporate social reporting 公司社会报告 3m21n7F4*
C (159)corporation 股份公司 ){u#
(sW
C (160)cost 成本 y,KZp2 j
C (161)cost account 成本帐户 Ln+ k_
C (162)cost accounting 成本会计 =%>E8)Jb
C (163)cost accounting manual 成本手册 ?$<~cD" Sw
C (164)cost accounts calendar 成本报表的日历时间 t4~?m{
C (165)cost adjustment 成本调整 MIZ!+[At
C (166)cost allocation 成本分配 W$l4@A
C (167)cost apportionment 成本分摊 'cIFbjJ
C (168)cost attribution 成本归属 tBwPB#:W
C (169)cost audit 成本审计 '&gUAt
C (170)cost behaviour 成本性态 ,O^kZ}b
C (171)cost benefit analysis 成本效益分析 7~P!Z=m^^f
C (172)cost center 成本中心 [!} uj`e
C (173)cost driver 成本动因