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注会《审计》英语常用词汇 13pu{Xak
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1.audit 审计 F` &W5[
2.attestation 鉴证 z[@i=avPG
3.credibility 可信赖程度 +S WtHj7e
4.audit of financial statements 财务报表审计 !E| m'_x*
5.agreed-upon procedures 执行商定程序 Bo\~PV
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6.high levels of assurance 高水平保证 *5{1.7
7.compilation 编制 eAStpG"*
8.reliability 可靠性 Qq'e#nI@
9.relevance 相关性 1OV] W
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10.professional skepticism 职业谨慎 iCCe8nK
11.objectivity 客观性 ;y-:)7J
12. professional competence 专业胜任能力 ?Qx4Z3n
13.Senior/CPA-in-charge 项目经理 w|Ry)[
14.audit engagement letter 业务约定书 0f@9y
15.recurring audit 连续审计 +d7Arg!m
16.the client 委托人 UA(4mbz+
17.change CPA 更换注册会计师 5A<}*T
18.the existing CPA 现任注册会计师 xGFbh4H=8p
19.the successor CPA 后任注册会计师 !a25cm5ys
20.the preceding CPA前任注册会计师 gAVD-]`
21.issue the audit report 出具审计报告 +o):grWvQ
22.expert 专家 I9m9`4BK
23.the board of directors 董事会 Mdh]qKw
24.knowledge of the entity‘ s business 了解被审计单位情况 ;&'r yYrex
25.assess material misstatement risks评估重大错报风险 ZH*h1?\X
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=3
j'y{f
27.a general knowledge of —— 初步了解―――的情况 pjl>ZoOM
28.a more knowledge of—— 进一步了解的情况 ,SNt*t1"
29.the prior year‘s working papers 以前年度工作底稿 7
8r0K 5=
30.minutes of meeting 会议纪要 ]0BX5Z'
31.business risks 经营风险 9C=*>I27?
32.appropriateness 适当性 aqWlX0+
33.accounting estimate 会计估计 OCq5}%yU&i
34.management representations 管理层声明 X8ZO
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35.going concern assumption 持续经营假设 3rd8mh&l
36.audit plan 审计计划 *K|ah:(r1\
37.significant audit areas 重点审计领域 {> 8?6m-
38.error 错误 }"SqB{5e(
39.fraud舞弊 tCm]1ZgRW
40.modified or additional procedures 修改或追加审计程序 ,p /{!BX
41.misappropriation of assets 侵占资产 Ji:<eRx)
42.transactions without substance 虚假交易 M< .1U?_#
43.unusual pressures 异常压力 cA|vH^:
44.the suspected noncompliance 涉嫌存在违法行为 gFrNk
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45.materialiy 重要性 W/b)OlG"2
46.exceed the materiality level 超过重要性水平 %n
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47.approach the materiality level 接近重要性水平 :YOo"3.]
48.an acceptably low level 可接受水平 }}ic{931
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 2Q\\l @b\
50.misstatements or omissions 错报或漏报 MJrPI a[pN
51.aggregate 总计 WUo\jm
[yr
52.subsequent events 期后事项 m(d|TwG{
53.adjust the financial statements 调整财务报表 d0C _:_
54.perform additional audit procedures 实施追加的审计程序 tbiM>qxB
55.audit risk 审计风险 8ZqLGa]
56.detection risk 检查风险 Jp%5qBS^
57.inappropriate audit opinion 不适当的审计意见 3"< 0_3?W
58.material misstatement 重大的错报 V"'PA-z3
59.tolerable misstatement 可容忍错报 jwBJG7\
60.the acceptable level of detection risk 可接受的检查风险 E/*&'Osq
61.assessed level of material misstatement risk 重大错报风险的评估水平 zx,9x*g
62.simall business 小规模企业 vC`SD]
63.accounting system 会计系统 Dte5g),R
64.test of control 控制测试 erbk(
65.walk-through test 穿行测试 2
66.communication 沟通 mw}Bl;
- O
67.flow chart 流程图 2H0BNrYM
68.reperformance of internal control 重新执行 s;=C&N5g
69.audit evidence 审计证据 B f]Bi~w<
70.substantive procedures 实质性程序 __FEdO
71.assertions 认定 )p1~Jx( \
72.esistence 存在 #p55/54ZI
73.occurrence 发生 -zn_d]NV
74.completeness 完整性 %+Y wzL{
75.rights and obligations 权利和义务 EApbaS}Up
76.valuation and allocation 计价和分摊 l'aCpzf
77.cutoff 截止 P9f`<o
78.accuracy 准确性 ciiI{T[Z
79.classification 分类 OXbShA&1
80.inspection 检查 @ \XeRx;
81.supervision of counting 监盘 k4hk*
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82.observation 观察 Hh*?[-&r~
83.confirmation 函证
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84.computation 计算 W]7/
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85.analytical procedures 分析程序 \!BVf@>p%
86.vouch 核对 :$,MAQ'9
87.trace 追查 N$IA~)
88.audit sampling 审计抽样 X(X[v]
89.error 误差 6}e*!,2Xj
90.expected error 预期误差 %lWOW2~R
91.population 总体 3Jlap=]68S
92.sampling risk 抽样风险 Uc'}y!R
93.non- sampling risk 非抽样风险 {\%I;2X
94.sampling unit 抽样单位 >5:
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95.statistical sampling 统计抽样 l
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96.tolerable error 可容忍误差 s</q
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97.the risk of under reliance 信赖不足风险 ;H.V-~:P)
98.the risk of over reliance 信赖过度风险 S#v3%)R
99.the risk of incorrect rejection 误拒风险 H?8'(
100. the risk of incorrect acceptance 误受风险 5Gy#$'kdf
101.working trial balance 试算平衡表 LybaE~=
102.index and cross-referencing 索引和交叉索引 @sA!o[gH
103.cash receipt 现金收入
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104.cash disbursement 现金支出 L YF|
105.bank statement 银行对账单 -~lq <M
106.bank reconciliation 银行存款余额调节表 VZI!rFac
107.balance sheet date 资产负债表日 J-,ocO
108.net realizable value 可变现净值 )y;7\-K0
109.storeroom 仓库 ;l0dx$w
110.sale invoice 销售发票 p/VVb%
111.price list 价目表 KNd<8{'.
112.positive confirmation request 积极式询证函 n+hL/aQ+
113.negative confirmation request 消极式询证函 BLO ]78
114.purchase requisition 请购单 FA$32*v
115.receiving report 验收报告 _UPfqC ?
116.gross margin 毛利 ~"#HHaBO#
117.manufacturing overhead 制造费用 Cp"
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118.material requisition 领料单 cPNc$^Y
119.inventory-taking 存货盘点 @x+2b0 b
120.bond certificate 债券 @r/~Y]0Ye5
121.stock certificate 股票 X_hDU~5{wC
122.audit report 审计报告 yG/!K uA
123.entity 被审计单位 qx[c0X!
124.addressee of the audit report 审计报告的收件人 z<vh8dNl
125.unqualified opinion 无保留意见 6{HCF-cQd
126.qualified opinion 保留意见 =!^
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127.disclaimer of opinion 无法表示意见 v/
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128.adverse opinion 否定意见 pC>h"Hy
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A (1)ABC 作业基础成本计算 9tPRQM7
A (2)absorbed overhead 已吸收制造费用 @
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A (3)absorption costing 吸收成本计算 )j>U4a
A (4)account 账户,报表 o#,^7ln
A (5)accounting postulate 会计假设 8mKp PwG0
A (6)accounting series release 会计公告文件 o?hr>b
A (7)accounting valuation 会计计价 {ptHk<K:)
A (8)account sale 承销清单 .E}lAd.Mn
A (9)accountability concept 经营责任概念 %csrNf
A (10)accountancy 会计职业 0O>ClE~P
A (11)accountant 会计师 G_S>{<[
A (12)accounting 会计 eOE*$pH
A (13)agency cost 代理成本 Rt+ -ud{O
A (14)accounting bases 会计基础 Q}L?o
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 </`\3t
A (17)accounting policies 会计方针 tj[E!
A (18)accounting rate of return 会计报酬率 r.\L@Y<
A (19)accounting reference date 会计参照日 X$ZVY2
A (20)accounting reference period 会计参照期间 ZDW=>}~_y
A (21)accrual concept 应计概念 `z0q:ME
A (22)accrual expenses 应计费用 "a8E0b
A (23)acid test ration 速动比率(酸性测试比率)
K%? g6j
A (24)acquisition 购置 x1.S+:
A (25)acquisition accounting 收购会计 p/HDG
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A (26)activity based accounting 作业基础成本计算 Ec@n<KK#
A (27)adjusting events 调整事项 p2i?)+z
A (28)administrative expenses 行政管理费 WYUDD_m
A (29)advice note 发货通知 Q,&Li+u|
A (30)amortization 摊销 RDp
A (31)analytical review 分析性检查 akzGJ3g
A (32)annual equivalent cost 年度等量成本法 "+ou!YK+
A (33)annual report and accounts 年度报告和报表 4V')FGB$
A (34)appraisal cost 检验成本 0
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A (35)appropriation account 盈余分配账户 `x`[
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A (36)articles of association 公司章程细则 T`ibulp
A (37)assets 资产 ,|({[9jA
A (38)assets cover 资产保障 9qB0F_xl
A (39)asset value per share 每股资产价值 +nDy b
A (40)associated company 联营公司 vt|
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A (41)attainable standard 可达标准 h^yqrDyJ
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A (42)attributable profit 可归属利润 #hZ$;1.
A (43)audit 审计 _{K mj,q
A (44)audit report 审计报告 6QX m]<
A (45)auditing standards 审计准则 go uU
A (46)authorized share capital 额定股本 'BjTo*TB]Z
A (47)available hours 可用小时 L=4+rshl!_
A (48)avoidable costs 可避免成本 F~mIV;BP
B (49)back-to-back loan 易币贷款 ,yYcjs!=o
B (50)backflush accounting 倒退成本计算 hw^&{x
B (51)bad debts 坏帐 y2G Us&09
B (52)bad debts ratio 坏帐比率 f<Hi=Qpm
B (53)bank charges 银行手续费 +(3_V$|Dv
B (54)bank overdraft 银行透支 o8bd L<
B (55)bank reconciliation 银行存款调节表 ;Y?MbD
B (56)bank statement 银行对账单 t;e&[eg
B (57)bankruptcy 破产 t<!;shH,s
B (58)basis of apportionment 分摊基础 bO=|utpk
B (59)batch 批量 !*N9PUM
B (60)batch costing 分批成本计算 AG N/kx
B (61)beta factor B(市场)风险因素 M3pE$KT0x
B (62)bill 账单 pjWRd_h.
B (63)bill of exchange 汇票 |1U_5w
B (64)bill of landing 提单 zfeT>S+
B (65)bill of materials 用料预计单 {{?g%mQ6
B (66)bill payable 应付票据 h Jb2y`,q
B (67)bill receivable 应收票据 =*2,^j
B (68)bin card 存货记录卡 6p9fq3~7Y
B (69)bonus 红利 'a['lF
B (70)book-keeping 薄记 ;)(g$r^_i
B (71)Boston classification 波士顿分类 fjh|V9H
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 Y}:~6`-jj
B (74)breaking-down time 复位时间 2B
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B (75)budget 预算 U lYFloZ
B (76)budget center 预算中心 g4IF~\QRVi
B (77)budget cost allowance 预算成本折让 Zse&{
B (78)budget manual 预算手册 `\kihNkJn3
B (79)budget period 预算期间 s^wm2/Yw
B (80)budgetary control 预算控制 9L=mS
B (81)budgeted capacity 预算生产能力 Yj/afn(Jt
B (82)burden 制造费用 HN7CcE+l
B (83)business center 经营中心 .uuhoqG0
B (84)business entity 营业个体 4ax{Chn
B (85)business unit 经营单位 ?[ xgt)
B (86)buy-out management 管理性购买产权 (%my:\>l
B (87)by-product 副产品 /Z:j:l
C (88)called-up share capital 催缴股本 G;Li!H
C (89)capacity 生产能力 ^#9385
C (90)capacity ratios 生产能力比率 p}1i[//S
C (91)capital 资本 ge~@}iO@
C (92)capital assets pricing model资本资产计价模式 IiU> VLa
C (93)capital commitment 承诺资本 7' G;ijx
C (94)capital employed 已运用的资本 xE/?ncTK^
C (95)capital expenditure 资本支出 e97G]XLR
C (96)capital expenditureauthorization 资本支出核准 |N.2iN:
C (97)capital expenditure control 资本支出控制 7oE0;'
C (98)capital expenditure proposal资本支出申请 QJ|@Y(KV0
C (99)capital funding planning 资本基金筹集计划 8dGsV5" *
C (100)capital gain 资本收益 -'! J?~
C (101)capital investment appraisal资本投资评估 T+kV~ w{
C (102)capital maintenance 资本保全 \T7Mt|f:5
C (103)capital resource planning 资本资源计划 17LhgZs&
C (104)capital surplus 资本盈余 m{\
&
k
C (105)capital turnover 资本周转率 ?:(y
C (106)card 记录卡 <LHhs<M'
C (107)cash 现金 wZqYtJ
C (108)cash account 现金账户 pRd.KY -<
C (109)cash book 现金账薄 {w@qFE'b
C (110)cash cow 金牛产品 xye-Z\-t
C (111)cash flow 现金流量 SyWZOE%p
C (112)cash discounted 现金贴现 u,^CFws_
C (113)cash flow budget 现金流量预算 HK;NR.D
C (114)cash flow statement 现金流量表 L5&M@YTH
C (115)cash ledger 现金分类账 kwI``7g8*e
C (116)cash limit 现金限额 8Q'Emw
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C (117)CCA 现时成本会计 >Bt82ibN
C (118)center 中心 P`Np+E#I
C (119)changeover time 变更时间 pSs*Z6c)@
C (120)chartered entity 特许经济个体 02;jeZ#z
C (121)cheque 支票 O2w-nd74U
C (122)cheque register 支票登记薄 ~iL^KeAp
C (123)coin analysis 零钱分类 O)'CU1vMb
C (124)classification 分类 AGlBvRX7e
C (125)clock card 工时卡 i'IT,jz!
C (126)code 代码 ~tDYo)hH8
C (127)commitment accounting 承诺确认会计 SE'Im
C (128)common cost 共同成本 broLC5hbQU
C (129)company limited byguarantee 有限担保责任公司 8q2a8I9g
C (130)company limited shares 股份有限公司 HIg2y
C (131)competitive position 竞争能力状况 lx)^wAO4
C (132)concept 概念 Iy<>-e"|
C (133)conglomerate 跨行业企业 UP~28%>X
C (134)consistency concept 一致性概念 B*,6;lCjX
C (135)consolidated accounts 合并报表 !~ox;I
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C (136)consolidation accounting 合并会计 bi<<z-q`wJ
C (137)consortium 财团 ACszx\[K3
C (138)contingency plan 应急计划 q m3\)9C
C (139)contingent liabilities 或有负债 P}R:o
C (140)continuous operation 连续生产 }vndt*F
C (141)contra 抵消 ;%tFi
C (142)contract cost 合同成本 7=^{~5#
C (143)contract costing 合同成本计算 gabfb#
C (144)contribution 贡献毛益 M0V<Ay\%O
C (145)contribution centre 贡献中心 t
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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 @8d 3
C (148)contribution to salesration 贡献毛益对销售比率 _imuyt".+
C (149)control 控制 D"7}&Ry:
C (150)control account 控制帐户 RSX27fb4
C (151)control limits 控制限度 9*qwXU_aV
C (152)controllability concept 可控制概念 `#""JTA"
C (153)controllable cost 可控制成本 Et=Pr+Q{c
C (154)conversion cost 加工成本 TnrBHaxbo4
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
r!:yUPv
C (156)corporate appraisal 公司评估 "{q#)N
C (157)corporate planning 公司计划 |]\zlH"w
C (158)corporate social reporting 公司社会报告 4~fYG| a
C (159)corporation 股份公司 sSM"~_y\
C (160)cost 成本 &:&'70Ya
C (161)cost account 成本帐户 `fv5U%
C (162)cost accounting 成本会计 S?~0)EXj(
C (163)cost accounting manual 成本手册 !fOPYgAGKn
C (164)cost accounts calendar 成本报表的日历时间 Qqm?%7A1
C (165)cost adjustment 成本调整 J8ni}\f
C (166)cost allocation 成本分配 Lqgrt]L_"
C (167)cost apportionment 成本分摊 =LW!$p
C (168)cost attribution 成本归属 mLCDN1UO{
C (169)cost audit 成本审计 I}C2;[a B
C (170)cost behaviour 成本性态 8^7Oc,:~
C (171)cost benefit analysis 成本效益分析 (x=$b(I
C (172)cost center 成本中心 _w^,j"
C (173)cost driver 成本动因