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注会《审计》英语常用词汇 LkFXUt ?
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1.audit 审计 rVko
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2.attestation 鉴证 Fz+0 h"
3.credibility 可信赖程度 fM]McZ9)D
4.audit of financial statements 财务报表审计 Y^gK^?K
5.agreed-upon procedures 执行商定程序 =+gp~RR,
6.high levels of assurance 高水平保证
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7.compilation 编制 Hk-)fl#dr
8.reliability 可靠性 `+b>@2D_
9.relevance 相关性 n5_r
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10.professional skepticism 职业谨慎 #)%N+Odnr
11.objectivity 客观性 $ 1(u.Ud
12. professional competence 专业胜任能力 R<mLG $
13.Senior/CPA-in-charge 项目经理 `4s5yNUi=
14.audit engagement letter 业务约定书 [~)i<V|qJ
15.recurring audit 连续审计 9frx 60
16.the client 委托人 Ms?V1
17.change CPA 更换注册会计师 zTY|Z@:
18.the existing CPA 现任注册会计师 =y7]9SOq
19.the successor CPA 后任注册会计师 lwLK#_5u
20.the preceding CPA前任注册会计师 yz-IZt(
21.issue the audit report 出具审计报告 K@VXFV
22.expert 专家 @M4~,O6-
23.the board of directors 董事会 ;?;D(%L
24.knowledge of the entity‘ s business 了解被审计单位情况 >
3JU
25.assess material misstatement risks评估重大错报风险 |6B:tw/.
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 O#A1)~
27.a general knowledge of —— 初步了解―――的情况 L{2\NJ"+u
28.a more knowledge of—— 进一步了解的情况 Xj$J}A@
29.the prior year‘s working papers 以前年度工作底稿 ?{q w
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30.minutes of meeting 会议纪要 <C6/R]x#
31.business risks 经营风险 C5Q|3d
32.appropriateness 适当性 SPsq][5eR
33.accounting estimate 会计估计 [p@NzS/
34.management representations 管理层声明 {mL/)\
35.going concern assumption 持续经营假设 "}K/ b
36.audit plan 审计计划 k`js~/Xv
37.significant audit areas 重点审计领域 :LVM'c62c>
38.error 错误 @Risabn
39.fraud舞弊 ,?B.+4CW\E
40.modified or additional procedures 修改或追加审计程序 XrC{ {K
41.misappropriation of assets 侵占资产 l{#m"S7J^
42.transactions without substance 虚假交易 *D<S \6=
43.unusual pressures 异常压力 $E|W|4N
44.the suspected noncompliance 涉嫌存在违法行为 <-Q0WP_^
45.materialiy 重要性 L5yxaF{]
46.exceed the materiality level 超过重要性水平 aJMh>
47.approach the materiality level 接近重要性水平 J+\F)k>r
48.an acceptably low level 可接受水平 2x e_Q70II
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 v}zo vEi
50.misstatements or omissions 错报或漏报 =
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51.aggregate 总计 QY+#Vp<`
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 }U'5j/EFZ
54.perform additional audit procedures 实施追加的审计程序 NJUYeim;
55.audit risk 审计风险 -xXNzC
56.detection risk 检查风险 O%o#CBf0
57.inappropriate audit opinion 不适当的审计意见 w#F+rh3
58.material misstatement 重大的错报 *"fg@B5
59.tolerable misstatement 可容忍错报 CG9X3%xO%
60.the acceptable level of detection risk 可接受的检查风险 Q77qrx3
61.assessed level of material misstatement risk 重大错报风险的评估水平 no?)GQ
62.simall business 小规模企业 +7 F7Kh
63.accounting system 会计系统 xxkP4,(p
64.test of control 控制测试 #j-,#P@
65.walk-through test 穿行测试 ?RpT_u
66.communication 沟通
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67.flow chart 流程图 #]lUJ
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68.reperformance of internal control 重新执行 6j"(/X|Ex5
69.audit evidence 审计证据 #-'}r}1ZT
70.substantive procedures 实质性程序 20?i4h_
71.assertions 认定 EE}NA{b
72.esistence 存在 X8Sk
73.occurrence 发生 tEN]0`
74.completeness 完整性 Qlb@A z
75.rights and obligations 权利和义务 2 )j\Lg_M
76.valuation and allocation 计价和分摊 ]nX.zE|F
77.cutoff 截止 Z~ ?:r
78.accuracy 准确性 e_1mO 5z
79.classification 分类 ]3={o3[:
80.inspection 检查 _D,8`na>K
81.supervision of counting 监盘 S_bay8L1
82.observation 观察 ~Y'e1w$`
83.confirmation 函证 e<9nt [
84.computation 计算 $,aU"'D
85.analytical procedures 分析程序 5?O/Aub
86.vouch 核对 p,tB
87.trace 追查 J`RNik*>
88.audit sampling 审计抽样 A^K,[8VX
89.error 误差 Y~vTFOI
90.expected error 预期误差 *0c
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91.population 总体 I.8|kscM
92.sampling risk 抽样风险 "L8V!M_e
93.non- sampling risk 非抽样风险 >`{i[60r
94.sampling unit 抽样单位 V)@MM2,
95.statistical sampling 统计抽样 ';ZJuJ.
96.tolerable error 可容忍误差 COHJJONR
97.the risk of under reliance 信赖不足风险 Q%eBm
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98.the risk of over reliance 信赖过度风险 ~JZLfw
99.the risk of incorrect rejection 误拒风险 q #p)E=$
100. the risk of incorrect acceptance 误受风险 ) F~>
101.working trial balance 试算平衡表 ~HYP:6f
102.index and cross-referencing 索引和交叉索引 %x927I>
103.cash receipt 现金收入 u^]yz&9V
104.cash disbursement 现金支出 gr fF\_[:
105.bank statement 银行对账单 &)X<yd0
106.bank reconciliation 银行存款余额调节表 cw5YjQ8 9
107.balance sheet date 资产负债表日 ! 4oIx`
108.net realizable value 可变现净值 Nl_;l
109.storeroom 仓库 i*^K)SI8
110.sale invoice 销售发票 D{loX6
111.price list 价目表 Cf
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112.positive confirmation request 积极式询证函 ~qqtFjlG^
113.negative confirmation request 消极式询证函 YAPD7hA
114.purchase requisition 请购单 .|aSGvE
115.receiving report 验收报告 v
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116.gross margin 毛利 DY07?x7
117.manufacturing overhead 制造费用 6AwnmGL(;;
118.material requisition 领料单 e`~q;?:
119.inventory-taking 存货盘点 kyjH~mK4
120.bond certificate 债券 YSwD#jO0
121.stock certificate 股票 O#EBR<CuK
122.audit report 审计报告 sN g"JQ
123.entity 被审计单位 )F$Stg3e
124.addressee of the audit report 审计报告的收件人 [.Y=~)7FB
125.unqualified opinion 无保留意见 K%gFD?{^q
126.qualified opinion 保留意见 Za f)
127.disclaimer of opinion 无法表示意见 s{,e^T
128.adverse opinion 否定意见 c:6w >:
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A (1)ABC 作业基础成本计算 nB]Q^~jX
A (2)absorbed overhead 已吸收制造费用 8;'n.SC{
A (3)absorption costing 吸收成本计算 f2u2Ns0Ym
A (4)account 账户,报表 YiJu48J
A (5)accounting postulate 会计假设 <R(2 9QN
A (6)accounting series release 会计公告文件 P
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A (7)accounting valuation 会计计价 -J30g\
A (8)account sale 承销清单 Q|1bF!#(1
A (9)accountability concept 经营责任概念 C\; 8l}t
A (10)accountancy 会计职业 G6,8Xwk
A (11)accountant 会计师 1CM1u+<iZ
A (12)accounting 会计 sWC"^ S o
A (13)agency cost 代理成本 kb:C>Y8!sC
A (14)accounting bases 会计基础 UQR"wUiiV
A (15)accounting manual 会计手册 e||_j
A (16)accounting period 会计期间 G;m"ao"2
A (17)accounting policies 会计方针 OL'=a|g|c
A (18)accounting rate of return 会计报酬率 :mrGB3x{
A (19)accounting reference date 会计参照日 &f yFU
g
A (20)accounting reference period 会计参照期间 !kcg#+s91
A (21)accrual concept 应计概念 VM,ZEt3Vy
A (22)accrual expenses 应计费用 ]]Z,Qu#<-
A (23)acid test ration 速动比率(酸性测试比率) (FaT{W{
A (24)acquisition 购置 J50 ~B3bj`
A (25)acquisition accounting 收购会计 >gZz`CH
A (26)activity based accounting 作业基础成本计算 oB\Xl)A<
A (27)adjusting events 调整事项 1IV
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A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 9C$!tz>>+i
A (30)amortization 摊销 6a?y$+pr
A (31)analytical review 分析性检查 "(NHA+s/
A (32)annual equivalent cost 年度等量成本法 jvV8`BQ{
A (33)annual report and accounts 年度报告和报表 &~%@QC/
A (34)appraisal cost 检验成本 [86'/:L\2
A (35)appropriation account 盈余分配账户
nB5[]x'
A (36)articles of association 公司章程细则 x/7G0K2\}
A (37)assets 资产 ?lK!OyCkc
A (38)assets cover 资产保障 c-.>C)
A (39)asset value per share 每股资产价值 m%[t&^b}T
A (40)associated company 联营公司 \uk #pL
A (41)attainable standard 可达标准 {K:Utdu($q
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A (42)attributable profit 可归属利润 p*0Ve21i,
A (43)audit 审计 gQuw|u
A (44)audit report 审计报告 `X='g96C1
A (45)auditing standards 审计准则 !_9$[Oq
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A (46)authorized share capital 额定股本 Uot-@|l
A (47)available hours 可用小时 Hl;p>>n
A (48)avoidable costs 可避免成本 m-8 9nOls
B (49)back-to-back loan 易币贷款 ,}tdfkZFYl
B (50)backflush accounting 倒退成本计算 'j_H{kQy
B (51)bad debts 坏帐 {^W,e ^:
B (52)bad debts ratio 坏帐比率 pQ
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B (53)bank charges 银行手续费 9i}D6
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B (54)bank overdraft 银行透支 |y%].y)
B (55)bank reconciliation 银行存款调节表 Qs9 U&*L
B (56)bank statement 银行对账单 @MB _gt)7?
B (57)bankruptcy 破产 358/t/4{p
B (58)basis of apportionment 分摊基础 $NT9LtT@K
B (59)batch 批量 #/Fu*0/)`
B (60)batch costing 分批成本计算 38rZ`O*D
B (61)beta factor B(市场)风险因素 HF: T]n,
B (62)bill 账单 io{H$ x(
B (63)bill of exchange 汇票 5j,qAay9
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 qb4;l\SfT
B (66)bill payable 应付票据 Jyci}CU3\Q
B (67)bill receivable 应收票据 A_Iu*pz^^
B (68)bin card 存货记录卡 !><
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B (69)bonus 红利 g/,Bx!'8p
B (70)book-keeping 薄记 i=UTc1
B (71)Boston classification 波士顿分类 WKl'
B (72)breakeven chart 保本图 :bRR(sP
B (73)breakeven point 保本点 Tud1xq
B (74)breaking-down time 复位时间 h.$__Gs
B (75)budget 预算 %hbLT{w
B (76)budget center 预算中心 {7Avba
B (77)budget cost allowance 预算成本折让 : W^\
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B (78)budget manual 预算手册 c^Jgr(Ow
B (79)budget period 预算期间 fq'Xy9L
B (80)budgetary control 预算控制 AC:s4iacC
B (81)budgeted capacity 预算生产能力 ` G=L07
B (82)burden 制造费用 'ZH<g8:=@
B (83)business center 经营中心 GR ?u?-
B (84)business entity 营业个体 Oawr S{
B (85)business unit 经营单位 > &vO4L
B (86)buy-out management 管理性购买产权 P5}[*k%DQw
B (87)by-product 副产品 P%`R7yk
C (88)called-up share capital 催缴股本 @zynq
h
C (89)capacity 生产能力 ~}IvY?!;
C (90)capacity ratios 生产能力比率 Z4AAg
C (91)capital 资本 H='9zqYZ<W
C (92)capital assets pricing model资本资产计价模式 };m7FO
C (93)capital commitment 承诺资本 bp>ps@zFq
C (94)capital employed 已运用的资本 ?4>y2!OC9
C (95)capital expenditure 资本支出 [k~+(.2I
C (96)capital expenditureauthorization 资本支出核准 Z!-<rajl
C (97)capital expenditure control 资本支出控制 9LEilmPs
C (98)capital expenditure proposal资本支出申请 \U*-w:+@
C (99)capital funding planning 资本基金筹集计划 VuMDV6^Z
C (100)capital gain 资本收益 Pkx(M E
C (101)capital investment appraisal资本投资评估 dA)4(0o8fD
C (102)capital maintenance 资本保全 "56?/ jF
C (103)capital resource planning 资本资源计划 Cre0e$ a
C (104)capital surplus 资本盈余 Gr#rM/AfCK
C (105)capital turnover 资本周转率 jqGo-C~
C (106)card 记录卡 ^?X ^+
C (107)cash 现金 6l\UNG7
C (108)cash account 现金账户 @oz&
C (109)cash book 现金账薄 Q)6wkY+!
C (110)cash cow 金牛产品 sL7`=a.&T
C (111)cash flow 现金流量 ]v@ tZ}
C (112)cash discounted 现金贴现 +:"6`um|
C (113)cash flow budget 现金流量预算 V1`5D7Z
C (114)cash flow statement 现金流量表 JQ@`EV9,
C (115)cash ledger 现金分类账 k~jKJb-_
C (116)cash limit 现金限额 KBr5bcm4u
C (117)CCA 现时成本会计 kh?#={]Z
C (118)center 中心 loC5o|Wh
C (119)changeover time 变更时间 _
.OMjUBZT
C (120)chartered entity 特许经济个体 dx13vZ3[U
C (121)cheque 支票 G{f`K^
C (122)cheque register 支票登记薄 2u~c/JryN
C (123)coin analysis 零钱分类 {FJX
C (124)classification 分类 *K}z@a_
C (125)clock card 工时卡 }+dM1 O
C (126)code 代码 pKxX{i1l
C (127)commitment accounting 承诺确认会计 nG},v%
C (128)common cost 共同成本 b>bgUDq
C (129)company limited byguarantee 有限担保责任公司 lpfwlB'~9
C (130)company limited shares 股份有限公司 I[g?Ju >
C (131)competitive position 竞争能力状况 !qTpQ5Dm
C (132)concept 概念 Q+N7:o!;<b
C (133)conglomerate 跨行业企业 V/(`Ek-
C (134)consistency concept 一致性概念 B;z>Dd,Y_x
C (135)consolidated accounts 合并报表 5y(t`Fmt
C (136)consolidation accounting 合并会计 1=/doo{^
C (137)consortium 财团 =wIdC3Ph
C (138)contingency plan 应急计划 aT?p>
C (139)contingent liabilities 或有负债 0H OoKh
C (140)continuous operation 连续生产 Som.
qD
C (141)contra 抵消 +Q SxYV
C (142)contract cost 合同成本 uG=t?C6
C (143)contract costing 合同成本计算 -[zdX}x.:
C (144)contribution 贡献毛益 Ms:KM{T0
C (145)contribution centre 贡献中心 *or2
C (146)contribution chart 贡献图 n&0mz1rw
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3@PUg(M
C (148)contribution to salesration 贡献毛益对销售比率 3R<ME c
C (149)control 控制 d`?U!?Si
C (150)control account 控制帐户 tDC0-N&6S~
C (151)control limits 控制限度 j}rgOz.
C (152)controllability concept 可控制概念 N+\oFbE
C (153)controllable cost 可控制成本 u8-a-k5<
C (154)conversion cost 加工成本 1P[I}GW#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 a1
46kq
C (156)corporate appraisal 公司评估 lL:KaQ 0E
C (157)corporate planning 公司计划 uQ[vgNe*m
C (158)corporate social reporting 公司社会报告 9tzoris[~
C (159)corporation 股份公司 pBSq%Hy:
C (160)cost 成本 saGRP}7?
C (161)cost account 成本帐户 aW0u8Dz
C (162)cost accounting 成本会计 935-{h@k
C (163)cost accounting manual 成本手册 $i,6B9
C (164)cost accounts calendar 成本报表的日历时间 jzl?e[qPA
C (165)cost adjustment 成本调整 Jh37pI
C (166)cost allocation 成本分配 b$dJ?%W
C (167)cost apportionment 成本分摊 b4Ricm
C (168)cost attribution 成本归属 IvEMg2f}
C (169)cost audit 成本审计 ]regi- LGU
C (170)cost behaviour 成本性态 y2z{rd
C (171)cost benefit analysis 成本效益分析 "XGD:>Q.
C (172)cost center 成本中心 h]kn%?fpmB
C (173)cost driver 成本动因