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注会《审计》英语常用词汇 #i?TCO
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1.audit 审计 /TdTo@
2.attestation 鉴证 S<44{
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3.credibility 可信赖程度 lsd\ `X5,
4.audit of financial statements 财务报表审计 .(krB%N
5.agreed-upon procedures 执行商定程序 K4~dEZ
6.high levels of assurance 高水平保证 Pj$a
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7.compilation 编制 ["z$rk
8.reliability 可靠性 K)n( U9#
9.relevance 相关性 X~
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10.professional skepticism 职业谨慎 mcvTz, ;=
11.objectivity 客观性 _oWenF
12. professional competence 专业胜任能力 rW6LMkt72
13.Senior/CPA-in-charge 项目经理 ^^Y0 \3.
14.audit engagement letter 业务约定书 !Lo{zTDW
15.recurring audit 连续审计 4o_1F).\D
16.the client 委托人 drH!?0Dpg
17.change CPA 更换注册会计师 1BF+sT3
18.the existing CPA 现任注册会计师 rq=R},p
19.the successor CPA 后任注册会计师 ,YH.n>`s+
20.the preceding CPA前任注册会计师 E3'6lv'
21.issue the audit report 出具审计报告
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22.expert 专家 $iV3>>;eh
23.the board of directors 董事会 &]5<^?3
24.knowledge of the entity‘ s business 了解被审计单位情况 kb>9;-%^JK
25.assess material misstatement risks评估重大错报风险 )K}b,X`($
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 .!&YO/
27.a general knowledge of —— 初步了解―――的情况 f!87JE=<
28.a more knowledge of—— 进一步了解的情况 g
pPktp2
29.the prior year‘s working papers 以前年度工作底稿 %j'lWwi
30.minutes of meeting 会议纪要 0-QkRr_I
31.business risks 经营风险 HtMlSgx,8>
32.appropriateness 适当性 i"r=b%;;
33.accounting estimate 会计估计 Wd[XQZ<
34.management representations 管理层声明 ,y^By_1wS
35.going concern assumption 持续经营假设 WTXTr0=
36.audit plan 审计计划 P9c1
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37.significant audit areas 重点审计领域 MtS$ovg?
38.error 错误 ]O 2_&cs
39.fraud舞弊 f+d{^-
40.modified or additional procedures 修改或追加审计程序 M 3^p,[9r#
41.misappropriation of assets 侵占资产 |^FDsJUN
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 D}:D,s8UP
45.materialiy 重要性 hcej
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46.exceed the materiality level 超过重要性水平 :QN,T3i'/3
47.approach the materiality level 接近重要性水平 luV%_[F
48.an acceptably low level 可接受水平 \HR QSfGt
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 MjHeUf
50.misstatements or omissions 错报或漏报 7"M7N^
51.aggregate 总计 iud%X51
52.subsequent events 期后事项 A:N!H_x
53.adjust the financial statements 调整财务报表 UF}fmDi
54.perform additional audit procedures 实施追加的审计程序 ,u$$w
55.audit risk 审计风险 ]SK (cfA`
56.detection risk 检查风险 z8A`B
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57.inappropriate audit opinion 不适当的审计意见 EQg
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58.material misstatement 重大的错报 VGTo
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59.tolerable misstatement 可容忍错报 L&l>?"_
60.the acceptable level of detection risk 可接受的检查风险 ZgN*m\l
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 9~a_^m/
63.accounting system 会计系统 5^pQ=Sgt
64.test of control 控制测试 T
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65.walk-through test 穿行测试 ^c+6?
66.communication 沟通 cLamqZf3
67.flow chart 流程图 C}45ZI4
68.reperformance of internal control 重新执行 Yzd-1Jvk
69.audit evidence 审计证据 !zD| @sX{
70.substantive procedures 实质性程序 h4sEH
71.assertions 认定 /bg8oB4
72.esistence 存在 @w@rW
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73.occurrence 发生 aFKks .n3
74.completeness 完整性 x<imMJ
75.rights and obligations 权利和义务 Lc+)#9*d
76.valuation and allocation 计价和分摊 0(teplo&P
77.cutoff 截止 V$@@!q
78.accuracy 准确性 \,~gA
79.classification 分类 ci,o'`Q
80.inspection 检查 |Y:T3hra61
81.supervision of counting 监盘 dBCg$Rud&
82.observation 观察 AX[/S8|6
83.confirmation 函证 a]75z)XR
84.computation 计算 O>H4hp
85.analytical procedures 分析程序 xOP\ +(
86.vouch 核对 3&_(D)+
87.trace 追查 =n%?oLg^
88.audit sampling 审计抽样 0!xD+IA!8
89.error 误差 )\p@E3Uxf
90.expected error 预期误差 }k'8*v}8
91.population 总体 _M{m6k(h
92.sampling risk 抽样风险 a ipvG
93.non- sampling risk 非抽样风险 #~nI^
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94.sampling unit 抽样单位 }K0.*+M
95.statistical sampling 统计抽样 M1VRc[
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96.tolerable error 可容忍误差 852$Ui|I
97.the risk of under reliance 信赖不足风险 i9w xP i
98.the risk of over reliance 信赖过度风险 M,|o 2'
99.the risk of incorrect rejection 误拒风险 julAN$2
100. the risk of incorrect acceptance 误受风险 J>x)J}:;
101.working trial balance 试算平衡表 8&H1w9NrX_
102.index and cross-referencing 索引和交叉索引 iQ~cG[6
103.cash receipt 现金收入 (,HAOs
104.cash disbursement 现金支出 PE+N5n2Tl
105.bank statement 银行对账单 Z$Qlr:7
106.bank reconciliation 银行存款余额调节表 HH8a"Hq)
107.balance sheet date 资产负债表日 ePB=aCZ
108.net realizable value 可变现净值 >(*jL
109.storeroom 仓库 6$2)m;| XY
110.sale invoice 销售发票 dc"Vc 3)
111.price list 价目表 Ywlym\
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112.positive confirmation request 积极式询证函 ai#0ZgO
113.negative confirmation request 消极式询证函 vP?"MG
114.purchase requisition 请购单 {P(IA2J'S
115.receiving report 验收报告 1,BtOzuRo
116.gross margin 毛利 E9QNx62
117.manufacturing overhead 制造费用 IN),Lu0K
118.material requisition 领料单 2i8'*L+j
119.inventory-taking 存货盘点 XW`&1qx
120.bond certificate 债券 #>[+6y]U!
121.stock certificate 股票 h?fv
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122.audit report 审计报告 )";g*4R[
123.entity 被审计单位 UP%X
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124.addressee of the audit report 审计报告的收件人 7S),:Uy[\
125.unqualified opinion 无保留意见 naW}[y*y;
126.qualified opinion 保留意见 4e1Zyi
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127.disclaimer of opinion 无法表示意见 N!^U{;X7/
128.adverse opinion 否定意见 .#EmE'IP*
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A (1)ABC 作业基础成本计算 7teg*M{
A (2)absorbed overhead 已吸收制造费用 rn U2EL
A (3)absorption costing 吸收成本计算 KYd2=P6
A (4)account 账户,报表 wQ@@|Cj4L
A (5)accounting postulate 会计假设 " ?n~ /9`
A (6)accounting series release 会计公告文件 DYbkw4Z,
A (7)accounting valuation 会计计价 T<?JL.8 g_
A (8)account sale 承销清单 h,0mJj-ma
A (9)accountability concept 经营责任概念 /3'>MRzR
A (10)accountancy 会计职业 y~Sh|2x8v
A (11)accountant 会计师 EivZI<<a
A (12)accounting 会计 "VB-=. A
A (13)agency cost 代理成本 mp%i(Y"vp
A (14)accounting bases 会计基础 4: 5 CnK
A (15)accounting manual 会计手册 _D[vMr[
A (16)accounting period 会计期间 / IAK'/
A (17)accounting policies 会计方针 p7Gs
A (18)accounting rate of return 会计报酬率 r4D6g>)h1q
A (19)accounting reference date 会计参照日 @va)j
A (20)accounting reference period 会计参照期间 "{AS5jw
A (21)accrual concept 应计概念 kT!FC0E{
A (22)accrual expenses 应计费用 jvCk+n[
A (23)acid test ration 速动比率(酸性测试比率) i{
eDV
A (24)acquisition 购置 mvlK~c8
A (25)acquisition accounting 收购会计 0:Ak4L6k
A (26)activity based accounting 作业基础成本计算 x^;nQas;
A (27)adjusting events 调整事项 Ri"3o
A (28)administrative expenses 行政管理费 I(
G8cK
A (29)advice note 发货通知 V<?t(_Y
A (30)amortization 摊销 ;:a7rN"(
A (31)analytical review 分析性检查 r8}GiP0|
A (32)annual equivalent cost 年度等量成本法 }I9\=jT
A (33)annual report and accounts 年度报告和报表 l%rwJLN1
A (34)appraisal cost 检验成本 CXb)k.L
A (35)appropriation account 盈余分配账户 7P.C~,+D%P
A (36)articles of association 公司章程细则 jun>(7
A (37)assets 资产 Ks{^R`Oau
A (38)assets cover 资产保障 )1Z*kY?f!
A (39)asset value per share 每股资产价值 q_ykB8Ensa
A (40)associated company 联营公司 t%/Y^N;
A (41)attainable standard 可达标准 =VH, i/@
hF.9\X]
A (42)attributable profit 可归属利润 k#w[GL|T
A (43)audit 审计 ,ZC ^,Vq
A (44)audit report 审计报告 3z!\Z[
A (45)auditing standards 审计准则 ZH~ T'Bg
A (46)authorized share capital 额定股本 ZBB^?FF
A (47)available hours 可用小时 { P&l`
A (48)avoidable costs 可避免成本 vLXN{ ]
B (49)back-to-back loan 易币贷款 $7T3wv9
B (50)backflush accounting 倒退成本计算 #7/_Usso
B (51)bad debts 坏帐 )R<hYd
B (52)bad debts ratio 坏帐比率 7eqax33f
B (53)bank charges 银行手续费 hmHm;
l
B (54)bank overdraft 银行透支 F9^8/Z
B (55)bank reconciliation 银行存款调节表 n [[rI0]g
B (56)bank statement 银行对账单 6dt]
$
B (57)bankruptcy 破产 !gWV4vC
B (58)basis of apportionment 分摊基础 Y\Odj~Mj
B (59)batch 批量 YJ'h=!p}G
B (60)batch costing 分批成本计算 hp@giu7
B (61)beta factor B(市场)风险因素 9P#E^;L
B (62)bill 账单 #e((F,
1z
B (63)bill of exchange 汇票 wyMj^+ 2m
B (64)bill of landing 提单 [ft#zxCJ
B (65)bill of materials 用料预计单 x24
B (66)bill payable 应付票据 l23_K7
B (67)bill receivable 应收票据 +FP*RNM
B (68)bin card 存货记录卡 .:B]
a7b
B (69)bonus 红利 L6fc_Mo.EE
B (70)book-keeping 薄记 loZJV M
B (71)Boston classification 波士顿分类 kQxY"HD
B (72)breakeven chart 保本图 *Sm$FMWQ
B (73)breakeven point 保本点 T9osueh4
B (74)breaking-down time 复位时间 Bmm#5X@*
B (75)budget 预算 TartV3;`
B (76)budget center 预算中心 l 4
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B (77)budget cost allowance 预算成本折让 )cbe4
B (78)budget manual 预算手册 ==F[5]?
B (79)budget period 预算期间 `7zz&f9dDX
B (80)budgetary control 预算控制 }eX zs_
B (81)budgeted capacity 预算生产能力 TPZZln'3
B (82)burden 制造费用 x00"d$!
B (83)business center 经营中心 )2C_6eR
B (84)business entity 营业个体 q
g?q|W
B (85)business unit 经营单位 TL ;2,@H`
B (86)buy-out management 管理性购买产权 HF"
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B (87)by-product 副产品 (%ra~s?
C (88)called-up share capital 催缴股本 [ Lt1OdGl
C (89)capacity 生产能力 Uc/MPCqZ
C (90)capacity ratios 生产能力比率 >wS52ng
C (91)capital 资本 ^a4 y+!
C (92)capital assets pricing model资本资产计价模式 WBFG_])
C (93)capital commitment 承诺资本 rR@ t5
C (94)capital employed 已运用的资本 sPYG?P(l
C (95)capital expenditure 资本支出 H[#s&Fk2
C (96)capital expenditureauthorization 资本支出核准 JEL=,0J
C (97)capital expenditure control 资本支出控制
O;h ]
C (98)capital expenditure proposal资本支出申请 =W"BfG
C (99)capital funding planning 资本基金筹集计划 `c ~Va/Yi
C (100)capital gain 资本收益 oM/(&"
C (101)capital investment appraisal资本投资评估 X3vTyIsn
C (102)capital maintenance 资本保全 6?b9~xRW
C (103)capital resource planning 资本资源计划 dVmI.A'nbp
C (104)capital surplus 资本盈余 J)vP<.3:
C (105)capital turnover 资本周转率 8aQ\Yx
C (106)card 记录卡 QkBT,c
C (107)cash 现金 }A3(g$8KR
C (108)cash account 现金账户 L!x7]g,^
C (109)cash book 现金账薄 n|dLK.Q
C (110)cash cow 金牛产品 #80DM
C (111)cash flow 现金流量 q$`{
$RX
C (112)cash discounted 现金贴现 pRe, B'&
C (113)cash flow budget 现金流量预算 +VE }c
C (114)cash flow statement 现金流量表
HUiW#x%;
C (115)cash ledger 现金分类账 -(V]knIF
C (116)cash limit 现金限额 Me;@/;c(
C (117)CCA 现时成本会计 w-*$gk]
C (118)center 中心 rs2G{a
C (119)changeover time 变更时间 Nlemb:'eP3
C (120)chartered entity 特许经济个体 _IBIx\F
C (121)cheque 支票 6 "U&i9
C (122)cheque register 支票登记薄 TkXD#%nFY
C (123)coin analysis 零钱分类 lp3 A B
C (124)classification 分类 5<\&7P3y
C (125)clock card 工时卡 7Gd)=Q{uur
C (126)code 代码 c-.t8X,5(~
C (127)commitment accounting 承诺确认会计 ]S4 TX
C (128)common cost 共同成本 0Po",\^
C (129)company limited byguarantee 有限担保责任公司 KSU?Tg&JR
C (130)company limited shares 股份有限公司 -fIX6
C (131)competitive position 竞争能力状况 QNj hA '[T
C (132)concept 概念 ":E
7#9
C (133)conglomerate 跨行业企业 ?3~]H
C (134)consistency concept 一致性概念 m,NUNd#)\
C (135)consolidated accounts 合并报表 (dn(:<_$
C (136)consolidation accounting 合并会计 K-(k6<h
C (137)consortium 财团 W8+D
aw1Nr
C (138)contingency plan 应急计划 flDe*F^
C (139)contingent liabilities 或有负债 ,Q!sns[T
C (140)continuous operation 连续生产 RO?5WJpPj
C (141)contra 抵消 ImO\X`{
C (142)contract cost 合同成本 [<`K%1GQ
C (143)contract costing 合同成本计算 Fw? ;Y%
C (144)contribution 贡献毛益 rt)70=
C (145)contribution centre 贡献中心 <cm,U)j2
C (146)contribution chart 贡献图 |!:ImX@
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~`)`Ip
C (148)contribution to salesration 贡献毛益对销售比率 -jy-KC
C (149)control 控制 }mQ7N&cC
C (150)control account 控制帐户 Qfx(+=|
C (151)control limits 控制限度 pi7Fd\A
C (152)controllability concept 可控制概念 g((glr)6M
C (153)controllable cost 可控制成本 CnyCEIO-
C (154)conversion cost 加工成本 k?ubr)
[)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 UUi@
U
C (156)corporate appraisal 公司评估 }z:g}".4
C (157)corporate planning 公司计划 7 wS)'zR;
C (158)corporate social reporting 公司社会报告 TD:NL4dm
C (159)corporation 股份公司 "\M16N
C (160)cost 成本 PhL }V|W>
C (161)cost account 成本帐户 SRs1t6&y=
C (162)cost accounting 成本会计 Y-\/Y*;cd
C (163)cost accounting manual 成本手册 2>BWu
C (164)cost accounts calendar 成本报表的日历时间 $/^DY&
C (165)cost adjustment 成本调整 %&m/e?@%I
C (166)cost allocation 成本分配 .U|irDO
C (167)cost apportionment 成本分摊 9a}rE
C (168)cost attribution 成本归属
x~p8Mcv
C (169)cost audit 成本审计 ) *Mr{`
C (170)cost behaviour 成本性态 &5>R>rnB
C (171)cost benefit analysis 成本效益分析 6)63Yp(
C (172)cost center 成本中心 c ;_ T
C (173)cost driver 成本动因