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注会《审计》英语常用词汇 Gmb57z&:
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1.audit 审计 gqhW.e}]
2.attestation 鉴证 =|V
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3.credibility 可信赖程度 6`i'
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 ZI1RB fR
6.high levels of assurance 高水平保证 zV]0S o
7.compilation 编制 T7v8}_
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8.reliability 可靠性 k1<Py$9"
9.relevance 相关性 gM8 eO-d
10.professional skepticism 职业谨慎 m:t$&
11.objectivity 客观性 19EU[eb
12. professional competence 专业胜任能力 _rM%N+$&d_
13.Senior/CPA-in-charge 项目经理 y.Py>GJJ1S
14.audit engagement letter 业务约定书 M\%{!Wzo8
15.recurring audit 连续审计 9fiZ5\
16.the client 委托人 H_Yy.yi
17.change CPA 更换注册会计师 d dPJx<
18.the existing CPA 现任注册会计师 g 0L 4
19.the successor CPA 后任注册会计师 B.|vmq,u
20.the preceding CPA前任注册会计师 aj\'qRrU$
21.issue the audit report 出具审计报告 )q,}jeM8
22.expert 专家 I'gnw~
23.the board of directors 董事会 4Y]`> ;w
24.knowledge of the entity‘ s business 了解被审计单位情况 $#!~K2$
25.assess material misstatement risks评估重大错报风险 _C4^J
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 cA*%K[9
27.a general knowledge of —— 初步了解―――的情况 #df43_u
28.a more knowledge of—— 进一步了解的情况 ~?p
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29.the prior year‘s working papers 以前年度工作底稿 +%yh@X6
30.minutes of meeting 会议纪要 d09GD[5
31.business risks 经营风险 ;KhYh S(q
32.appropriateness 适当性 O
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33.accounting estimate 会计估计 ;9~z_orNQZ
34.management representations 管理层声明 {`'b+0[;@
35.going concern assumption 持续经营假设 }8svd#S+
36.audit plan 审计计划 Rm
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37.significant audit areas 重点审计领域 8
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38.error 错误 v6GWD}HH,
39.fraud舞弊 ,iyIF~1~#>
40.modified or additional procedures 修改或追加审计程序 ]8^2(^3ct
41.misappropriation of assets 侵占资产 bY<" $);s
42.transactions without substance 虚假交易 IH0Uq_
43.unusual pressures 异常压力 Ub"\LUu
44.the suspected noncompliance 涉嫌存在违法行为 yP-
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45.materialiy 重要性 [ /D/
46.exceed the materiality level 超过重要性水平 M]W4S4&Y=
47.approach the materiality level 接近重要性水平 &`9lIVB,K
48.an acceptably low level 可接受水平 BK +JHT
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b9U2afd
50.misstatements or omissions 错报或漏报 #Ky0` n
51.aggregate 总计 #\jPBLc
52.subsequent events 期后事项 mB\5b
SFY`
53.adjust the financial statements 调整财务报表 4 (yHD
54.perform additional audit procedures 实施追加的审计程序 o]nQo?!
55.audit risk 审计风险 * n[6H
56.detection risk 检查风险 4e:hKv,+4
57.inappropriate audit opinion 不适当的审计意见 y`N1I
58.material misstatement 重大的错报 8_uDxd
59.tolerable misstatement 可容忍错报 #y?z2!
60.the acceptable level of detection risk 可接受的检查风险 B<)(7GTv7"
61.assessed level of material misstatement risk 重大错报风险的评估水平 #8`G&S*
62.simall business 小规模企业 >A)he!I
63.accounting system 会计系统 !>+
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64.test of control 控制测试 \KEL.}B9E
65.walk-through test 穿行测试 ^'h~#7s
66.communication 沟通 %8ul}}d9
67.flow chart 流程图 D H/1 :H
68.reperformance of internal control 重新执行 Y,a.9AWw)
69.audit evidence 审计证据 n"pADTaB
70.substantive procedures 实质性程序 H1w;Wb1se
71.assertions 认定 LP87X-qkjW
72.esistence 存在 v|hi;l@7E
73.occurrence 发生 qjWgyhL
74.completeness 完整性 \CL`j
75.rights and obligations 权利和义务 '
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76.valuation and allocation 计价和分摊 >#'6jm
77.cutoff 截止 *8Lym,]
78.accuracy 准确性 ]/a
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79.classification 分类 WgjaMmht
80.inspection 检查 \!%3giD5!
81.supervision of counting 监盘 d<whb2l
82.observation 观察 cx$Oh`-Car
83.confirmation 函证 9uq|
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84.computation 计算 4jXyA/F9V
85.analytical procedures 分析程序 `R^)<v*
86.vouch 核对 c>^_4QQ
87.trace 追查 -H]svOX
88.audit sampling 审计抽样 PCES&|*rf
89.error 误差 \&cVcAg
90.expected error 预期误差 l+
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91.population 总体 c"|^Lo.
92.sampling risk 抽样风险 Lt*H|9
93.non- sampling risk 非抽样风险 <l\FHJhjq
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 ^c2 8Q.<w(
96.tolerable error 可容忍误差 OZ-F+#d
97.the risk of under reliance 信赖不足风险 9|go`^*.
98.the risk of over reliance 信赖过度风险 `0so)2ty+
99.the risk of incorrect rejection 误拒风险 'Hq}h)`
100. the risk of incorrect acceptance 误受风险 gh~C.>W}q+
101.working trial balance 试算平衡表 ?6[>HX;
102.index and cross-referencing 索引和交叉索引 j\ )Qn2r
103.cash receipt 现金收入 V9MA)If>
104.cash disbursement 现金支出 0/%zXp&m
105.bank statement 银行对账单 |GMK@Q'0:
106.bank reconciliation 银行存款余额调节表 ^RY_j>i
107.balance sheet date 资产负债表日 "\BLi C
108.net realizable value 可变现净值 &r_:n t
109.storeroom 仓库 xX&*&RPZ
110.sale invoice 销售发票 .Wr7?'D1M
111.price list 价目表 :]]amziP&
112.positive confirmation request 积极式询证函 C|>#|5XaF
113.negative confirmation request 消极式询证函 h+vKai
114.purchase requisition 请购单 Pukq{/27
115.receiving report 验收报告 `T mIrc
116.gross margin 毛利 l\S..B
+
117.manufacturing overhead 制造费用 pIh@!C
118.material requisition 领料单 MF& +4$q
119.inventory-taking 存货盘点 c xX
120.bond certificate 债券 NSx DCTw
121.stock certificate 股票 (;s\Ip0
122.audit report 审计报告 7`P(LQAr!
123.entity 被审计单位 ,
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124.addressee of the audit report 审计报告的收件人 2Ay2
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125.unqualified opinion 无保留意见 Sd{>(YWx~
126.qualified opinion 保留意见 6#.R'O
127.disclaimer of opinion 无法表示意见 l jNd!RaB
128.adverse opinion 否定意见 wi&m(f(~
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A (1)ABC 作业基础成本计算 wK,tq
A (2)absorbed overhead 已吸收制造费用 $bN%x/
A (3)absorption costing 吸收成本计算 )`L!eN
A (4)account 账户,报表 r*kk/$,2
A (5)accounting postulate 会计假设 uD+;5S]us
A (6)accounting series release 会计公告文件 LNr2YRpyz
A (7)accounting valuation 会计计价 j|
257D
A (8)account sale 承销清单 R^K<u#>K
A (9)accountability concept 经营责任概念 <8H`y(S
A (10)accountancy 会计职业 $ccI(J`zux
A (11)accountant 会计师 YWm:#{n.
A (12)accounting 会计 KC
A (13)agency cost 代理成本 ost~<4~
A (14)accounting bases 会计基础 a1s=t_wT
A (15)accounting manual 会计手册
VNPuO U=
A (16)accounting period 会计期间 T6{IuQjXs
A (17)accounting policies 会计方针 9g>ay-W[(
A (18)accounting rate of return 会计报酬率 'a4xi0**I
A (19)accounting reference date 会计参照日 }B"kJNxV
A (20)accounting reference period 会计参照期间
^d!-IL_
A (21)accrual concept 应计概念 YRB,jwne
A (22)accrual expenses 应计费用 =m:0#&t,*
A (23)acid test ration 速动比率(酸性测试比率) y\ouIsI77
A (24)acquisition 购置 5<&<61[A
A (25)acquisition accounting 收购会计 l'$AmuGj
A (26)activity based accounting 作业基础成本计算 tdEu4)6
A (27)adjusting events 调整事项 E4WoKuE1$
A (28)administrative expenses 行政管理费 2&P'rmFm
A (29)advice note 发货通知 4,uH 4[7
A (30)amortization 摊销 {X8F4
A (31)analytical review 分析性检查 >\MV/!W
A (32)annual equivalent cost 年度等量成本法 &L+u]&!6C
A (33)annual report and accounts 年度报告和报表 YsLEbue
A (34)appraisal cost 检验成本 GXa-g-d
A (35)appropriation account 盈余分配账户 *-gS u
A (36)articles of association 公司章程细则 U+nwLxe'
A (37)assets 资产 Ib]{rmaP
A (38)assets cover 资产保障 tz2`X V{
A (39)asset value per share 每股资产价值 wxF9lZz
A (40)associated company 联营公司 0gxbo
A (41)attainable standard 可达标准 tTC[^Dji
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A (42)attributable profit 可归属利润 Kh3*\x T
A (43)audit 审计 *p +%&z_<
A (44)audit report 审计报告 MX
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A (45)auditing standards 审计准则 Av7bp[OD
A (46)authorized share capital 额定股本 z[V|W
A (47)available hours 可用小时 ,sXa{U
A (48)avoidable costs 可避免成本 C S+6!F]
B (49)back-to-back loan 易币贷款 evZ{~v&/
B (50)backflush accounting 倒退成本计算 ]"aC
wr
B (51)bad debts 坏帐 T*O!r`.Ak
B (52)bad debts ratio 坏帐比率 "o%N`Xlx
B (53)bank charges 银行手续费 +d]}
B (54)bank overdraft 银行透支 irpO(>LK
B (55)bank reconciliation 银行存款调节表 `[7&tOvSk
B (56)bank statement 银行对账单 <?QY\wyikz
B (57)bankruptcy 破产 omY%sQ{)
B (58)basis of apportionment 分摊基础 #;>J<>
B (59)batch 批量 }h EBX:-
B (60)batch costing 分批成本计算 7G!SlC
X}W
B (61)beta factor B(市场)风险因素 Hz!+g'R!Gs
B (62)bill 账单 %<:?{<~wH9
B (63)bill of exchange 汇票 J7_'@zU
B (64)bill of landing 提单 if
r!ha+8!
B (65)bill of materials 用料预计单 1z0&+ C3z
B (66)bill payable 应付票据 hAKyT~[n0
B (67)bill receivable 应收票据 V_(lZDjh*
B (68)bin card 存货记录卡 $]!uX&
B (69)bonus 红利 }yC ve
B (70)book-keeping 薄记 6D@tCmmq
B (71)Boston classification 波士顿分类 j=M_>
B (72)breakeven chart 保本图 `)!)}PXl
B (73)breakeven point 保本点 ^`Vt<DMT
B (74)breaking-down time 复位时间 R2Lq,(@-
B (75)budget 预算 /w`{]Ntgu
B (76)budget center 预算中心 "pQM
$3n(
B (77)budget cost allowance 预算成本折让 ':kBHCR7
B (78)budget manual 预算手册 F[ m^(x
B (79)budget period 预算期间 t&eY+3y,T
B (80)budgetary control 预算控制 No!P?
B (81)budgeted capacity 预算生产能力 a|
B (82)burden 制造费用 ,
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B (83)business center 经营中心 L*Xn!d%
B (84)business entity 营业个体 DTI+VY.W^
B (85)business unit 经营单位 e#)
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B (86)buy-out management 管理性购买产权 ]Y}faW(&Y
B (87)by-product 副产品 ;9/6X#;$
C (88)called-up share capital 催缴股本 >pT92VN
C (89)capacity 生产能力 Xo;J1
H
C (90)capacity ratios 生产能力比率 ?9
m3y0
C (91)capital 资本 (;+JM*c2N
C (92)capital assets pricing model资本资产计价模式 Y:ZI9JK?
C (93)capital commitment 承诺资本 SG$/v
C (94)capital employed 已运用的资本 VEd\*
C (95)capital expenditure 资本支出 Y[X5S{H`wj
C (96)capital expenditureauthorization 资本支出核准 G]=U=9ZI
C (97)capital expenditure control 资本支出控制 !nU
C (98)capital expenditure proposal资本支出申请 m{I_E
G
C (99)capital funding planning 资本基金筹集计划 [}+0NGgR
C (100)capital gain 资本收益 LdDkd(k
C (101)capital investment appraisal资本投资评估 =3 }@\f#
C (102)capital maintenance 资本保全 Wi'BX#xCB
C (103)capital resource planning 资本资源计划 M\DUx5dJ,
C (104)capital surplus 资本盈余 >rB7ms/@E
C (105)capital turnover 资本周转率 EAqTXB@XU
C (106)card 记录卡 K&Ht37T
C (107)cash 现金 Xb&r|pR
C (108)cash account 现金账户 ;_%61ZI?M<
C (109)cash book 现金账薄 -P!vCf^{
t
C (110)cash cow 金牛产品 fI t:eKHr
C (111)cash flow 现金流量 hSQP
'6
C (112)cash discounted 现金贴现 JwRdr8q
C (113)cash flow budget 现金流量预算 _|g(BK2}
C (114)cash flow statement 现金流量表 \"<&8
C (115)cash ledger 现金分类账 `[C8iF*Y"
C (116)cash limit 现金限额 Z:&"Ax
C (117)CCA 现时成本会计 /1gKc}rB2
C (118)center 中心 q;}^Jpb;
C (119)changeover time 变更时间
rPZ<
C (120)chartered entity 特许经济个体 ^{zwIH2I]
C (121)cheque 支票 O HR9u
C (122)cheque register 支票登记薄 Ddghw(9*H
C (123)coin analysis 零钱分类 iePpJ>(
C (124)classification 分类 F
C2oP,
C (125)clock card 工时卡 LyS139P$
C (126)code 代码 POtDg
e
C (127)commitment accounting 承诺确认会计 `Z{;
c
C (128)common cost 共同成本 )><cL:IJ}S
C (129)company limited byguarantee 有限担保责任公司 wGBQ.Ve[
C (130)company limited shares 股份有限公司 M+ ^]j
C (131)competitive position 竞争能力状况 d9R0P2
C (132)concept 概念 T=
ox;r
C (133)conglomerate 跨行业企业 |U8;25Y
C (134)consistency concept 一致性概念 X6N^<Z$
C (135)consolidated accounts 合并报表 3BKW
C (136)consolidation accounting 合并会计 !,V8?3.aJn
C (137)consortium 财团 &bRmr/D
C (138)contingency plan 应急计划 D@"q2 !
C (139)contingent liabilities 或有负债 TXH: + m c
C (140)continuous operation 连续生产 st:[|`
C (141)contra 抵消 W7O%.xP
C (142)contract cost 合同成本 KVSy^-."
C (143)contract costing 合同成本计算 aEy_H-6f
C (144)contribution 贡献毛益 XqyfeY5t
C (145)contribution centre 贡献中心 L&Qdb xn
C (146)contribution chart 贡献图 _ _-rP
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ?P4`
C (148)contribution to salesration 贡献毛益对销售比率 &dbX>u q
C (149)control 控制 X. UN=lu
C (150)control account 控制帐户 mucY+k1>g
C (151)control limits 控制限度 )
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C (152)controllability concept 可控制概念 (=)+as"u9*
C (153)controllable cost 可控制成本 !:c7I@
C (154)conversion cost 加工成本 j0kEi+!TVq
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %[
B
&JhT
C (156)corporate appraisal 公司评估 _0oZgt)
C (157)corporate planning 公司计划 IgptiZ7~!
C (158)corporate social reporting 公司社会报告 +u25>pX
C (159)corporation 股份公司 0SvPyf%AC
C (160)cost 成本 ?ADk`ts~,}
C (161)cost account 成本帐户 tGM)"u-
C (162)cost accounting 成本会计 )S8q.h
C (163)cost accounting manual 成本手册 l\$_t2U
C (164)cost accounts calendar 成本报表的日历时间 \4zvknk<
C (165)cost adjustment 成本调整 =7Tbu'O;
C (166)cost allocation 成本分配 q. BqOa:
C (167)cost apportionment 成本分摊 8Bhot,u'T
C (168)cost attribution 成本归属 =Eef
C (169)cost audit 成本审计 du'$JtZo
C (170)cost behaviour 成本性态 @J"
} ~Y
C (171)cost benefit analysis 成本效益分析 tEP^w
C (172)cost center 成本中心 ]V.9jlXF
C (173)cost driver 成本动因