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注会《审计》英语常用词汇 k waZn~
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1.audit 审计 G~C-tAB
2.attestation 鉴证 6 8n ;#-X
3.credibility 可信赖程度 DcFY b|p
4.audit of financial statements 财务报表审计 evZP*N~G
5.agreed-upon procedures 执行商定程序 0kCo0{+n
6.high levels of assurance 高水平保证 E4o{Z+C
7.compilation 编制 ;]xc}4@=mg
8.reliability 可靠性 uQbag]&
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9.relevance 相关性 |APOTQV
10.professional skepticism 职业谨慎 BZhf/{h[@
11.objectivity 客观性 c.1gQy$}|
12. professional competence 专业胜任能力 p:b{>lM
13.Senior/CPA-in-charge 项目经理 Oto8?4[n
14.audit engagement letter 业务约定书 `D=OEc
15.recurring audit 连续审计 5"40{3
16.the client 委托人 .9Oj+:n
17.change CPA 更换注册会计师 \C~6
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18.the existing CPA 现任注册会计师 &+02Sn3A
19.the successor CPA 后任注册会计师 6d8)]
20.the preceding CPA前任注册会计师 O[$X36z
21.issue the audit report 出具审计报告 rD$5]%Y
22.expert 专家 0sSBwG
23.the board of directors 董事会 <t!0{FJ
24.knowledge of the entity‘ s business 了解被审计单位情况 >A]l|#Rz
25.assess material misstatement risks评估重大错报风险 .<%q9Jy#
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 $X:,Q,?
27.a general knowledge of —— 初步了解―――的情况 Zjn1,\(t~u
28.a more knowledge of—— 进一步了解的情况 ~0024B[G
29.the prior year‘s working papers 以前年度工作底稿 #O~pf[[L
30.minutes of meeting 会议纪要 *`qI<]!
31.business risks 经营风险 &FRf-6/
32.appropriateness 适当性 nm\f$K>Pg
33.accounting estimate 会计估计 n%\\1
34.management representations 管理层声明 7>@0nHec
35.going concern assumption 持续经营假设 n(z
$u)Y
36.audit plan 审计计划 c]VK%zl
37.significant audit areas 重点审计领域 dk1q9Tx
38.error 错误 4MDVR/Z7
39.fraud舞弊 a'-xCV|^
40.modified or additional procedures 修改或追加审计程序 :T PG~`k(
41.misappropriation of assets 侵占资产 'bZw-t!M@
42.transactions without substance 虚假交易 "Ltp]nCR
43.unusual pressures 异常压力 jQz^)8)B
44.the suspected noncompliance 涉嫌存在违法行为 o6 NmDv5
45.materialiy 重要性
n}b/9
46.exceed the materiality level 超过重要性水平 PDc4ok`)
47.approach the materiality level 接近重要性水平 M7Z&t'=
48.an acceptably low level 可接受水平 $B>L_~cS
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 t3}_mJ
50.misstatements or omissions 错报或漏报 sX>|Y3S\U
51.aggregate 总计 8Dxg6>
52.subsequent events 期后事项 7 v3%dCvf
53.adjust the financial statements 调整财务报表 JSh'iYJ.
54.perform additional audit procedures 实施追加的审计程序 j&.JAQ*2;
55.audit risk 审计风险 >d
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56.detection risk 检查风险 v{lDEF@2^N
57.inappropriate audit opinion 不适当的审计意见 *2pE39
58.material misstatement 重大的错报 V^.Z&7+E`_
59.tolerable misstatement 可容忍错报 ?JRfhJ:j
60.the acceptable level of detection risk 可接受的检查风险 70*yx?T V
61.assessed level of material misstatement risk 重大错报风险的评估水平 `.VkR5/
62.simall business 小规模企业 )i39'0a
63.accounting system 会计系统 e6jdSn
64.test of control 控制测试 {az
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65.walk-through test 穿行测试 Nt<Ac&6
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66.communication 沟通 zhRF>Y`
67.flow chart 流程图 =&4eW#{LuH
68.reperformance of internal control 重新执行 ;SA+|,
69.audit evidence 审计证据 _fj@40i M
70.substantive procedures 实质性程序 RC"xnnIJv
71.assertions 认定 :SF8t` 4`
72.esistence 存在 |SJ%Myy
73.occurrence 发生 2j>C4Ck
74.completeness 完整性 ;rCCkA6
75.rights and obligations 权利和义务 UU =,Brb
76.valuation and allocation 计价和分摊 L<<v
77.cutoff 截止 aC'#H8e|j
78.accuracy 准确性 ,tBc%&.f
79.classification 分类 ac4dIW{$3
80.inspection 检查 m
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81.supervision of counting 监盘 qP%[nY
82.observation 观察 l_q1h]/
83.confirmation 函证 Si#XF[/
84.computation 计算 aJNsJIY+
85.analytical procedures 分析程序 TlQ5'0&I
86.vouch 核对 q=BAYZ
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87.trace 追查 Z q}Cl'f
88.audit sampling 审计抽样 +w3k_^X9c
89.error 误差 BxxqzN+
90.expected error 预期误差 uUG &At
91.population 总体 4~:D7",Jn
92.sampling risk 抽样风险 <8Q?kj
93.non- sampling risk 非抽样风险 +qF,XJ2
94.sampling unit 抽样单位 a<D]Gz^h
95.statistical sampling 统计抽样 N
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96.tolerable error 可容忍误差 !. ={p8X-x
97.the risk of under reliance 信赖不足风险 '-X913eG!
98.the risk of over reliance 信赖过度风险 5th\_n}N2/
99.the risk of incorrect rejection 误拒风险 J&b&*3
100. the risk of incorrect acceptance 误受风险 ~hA;ji|I
101.working trial balance 试算平衡表 n)teX.ck)
102.index and cross-referencing 索引和交叉索引 [SLBA_d
103.cash receipt 现金收入 VrRBwvp-K
104.cash disbursement 现金支出 )N&v.w
105.bank statement 银行对账单 ;6zp,t0
106.bank reconciliation 银行存款余额调节表 @)wNINvD
107.balance sheet date 资产负债表日
=gr3a,2
108.net realizable value 可变现净值 ~rU{Q>c
109.storeroom 仓库 oG;;='*
110.sale invoice 销售发票 bPdbKi{j@
111.price list 价目表 _52BIrAO2
112.positive confirmation request 积极式询证函 TBqJ.a
113.negative confirmation request 消极式询证函 =}AwA5G
114.purchase requisition 请购单 #
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115.receiving report 验收报告 }h)[>I(
116.gross margin 毛利 ]hkway
117.manufacturing overhead 制造费用 *[_>d.i
118.material requisition 领料单 PizPsJ|&
119.inventory-taking 存货盘点 lF LiW
120.bond certificate 债券 s*j0uAq)up
121.stock certificate 股票 sh"\ kk9
122.audit report 审计报告 !23#Bz7
123.entity 被审计单位 ^E8eW
124.addressee of the audit report 审计报告的收件人 o93A:f c
125.unqualified opinion 无保留意见 FVco
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126.qualified opinion 保留意见 ^^Tu/YC9x
127.disclaimer of opinion 无法表示意见 O8:,XTAN
128.adverse opinion 否定意见 M 9b_Q
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A (1)ABC 作业基础成本计算 0zAj.
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A (2)absorbed overhead 已吸收制造费用 0TI+6u
A (3)absorption costing 吸收成本计算 L~jKx)S%
A (4)account 账户,报表 Ls^$E
A (5)accounting postulate 会计假设 cx8H.L
A (6)accounting series release 会计公告文件 cy6P=k*
A (7)accounting valuation 会计计价 &H{KXX"X
A (8)account sale 承销清单 obE_`u l#
A (9)accountability concept 经营责任概念 8V(#S:G35
A (10)accountancy 会计职业 AcYL3
A (11)accountant 会计师 (HkMubnqg
A (12)accounting 会计 nNFZ77lg
A (13)agency cost 代理成本 $u9y
H Z
A (14)accounting bases 会计基础 rX#}2
A (15)accounting manual 会计手册 {
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A (16)accounting period 会计期间 HJ*
W3Mg
A (17)accounting policies 会计方针 ,9f$a
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A (18)accounting rate of return 会计报酬率 YDyi6x,
A (19)accounting reference date 会计参照日 ^8nK x<&5
A (20)accounting reference period 会计参照期间 5xHl6T+
A (21)accrual concept 应计概念 !f\y3p*j
A (22)accrual expenses 应计费用 'q
hA4W9
A (23)acid test ration 速动比率(酸性测试比率) g9;}?h
A (24)acquisition 购置 9)QvJ87e@7
A (25)acquisition accounting 收购会计 <Ep-aRI
A (26)activity based accounting 作业基础成本计算 xXu/CGzG
A (27)adjusting events 调整事项 <c{RY.1[
A (28)administrative expenses 行政管理费 56m|gZcC
A (29)advice note 发货通知 7b,u|F
A (30)amortization 摊销 #I
P<4"Hf
A (31)analytical review 分析性检查 '+|{4-V
A (32)annual equivalent cost 年度等量成本法 KwRO?G9&
A (33)annual report and accounts 年度报告和报表 A|YqBl
A (34)appraisal cost 检验成本 Nze#u;
A (35)appropriation account 盈余分配账户 Px}#{fkS
A (36)articles of association 公司章程细则 D;|4ZjM-
A (37)assets 资产 LRv-q{jP;
A (38)assets cover 资产保障 HQ+:0"B
A (39)asset value per share 每股资产价值 w8(qiU
A (40)associated company 联营公司 }9Z?UtS
A (41)attainable standard 可达标准 VWG#v#o
^=wG#!#V"1
A (42)attributable profit 可归属利润 R/iw#.Yy
A (43)audit 审计 X.g")Bt7
A (44)audit report 审计报告 ~'HwNzDQc
A (45)auditing standards 审计准则 0bpl3Fh.v
A (46)authorized share capital 额定股本 '@Y@H,
A (47)available hours 可用小时 atFj Vk^
A (48)avoidable costs 可避免成本 ue$\i =jw
B (49)back-to-back loan 易币贷款 c`y[V6q9
B (50)backflush accounting 倒退成本计算 Sj}@5 X6 C
B (51)bad debts 坏帐 <vA^%D<\~
B (52)bad debts ratio 坏帐比率 ]RQQg,|D
B (53)bank charges 银行手续费 y8wOJZ<K
B (54)bank overdraft 银行透支 -X
Bh\w
B (55)bank reconciliation 银行存款调节表 c% 0h!zF
B (56)bank statement 银行对账单 S~}?6/G.
B (57)bankruptcy 破产 >ea<6&!Ee
B (58)basis of apportionment 分摊基础 'j!7
O+7y
B (59)batch 批量 rsvZi1N4w$
B (60)batch costing 分批成本计算 /H,!7!6>?
B (61)beta factor B(市场)风险因素 ,l`q
B (62)bill 账单 >GgX-SZ%
B (63)bill of exchange 汇票 %"DEgIP
B (64)bill of landing 提单 u/cL[_Q
B (65)bill of materials 用料预计单 v/Z}|dT"
B (66)bill payable 应付票据 U\
y?P:yy
B (67)bill receivable 应收票据 ^gh/$my;
B (68)bin card 存货记录卡 VD+8
j29
B (69)bonus 红利 W9Bl'e
B (70)book-keeping 薄记 ho@f}4jhQ3
B (71)Boston classification 波士顿分类 3U@p
B (72)breakeven chart 保本图 }O@S;[v
S
B (73)breakeven point 保本点 M&y!w
B (74)breaking-down time 复位时间 o
1#XM/Z
B (75)budget 预算 ^Y~ ,s
B (76)budget center 预算中心 ]{nFB3vtB
B (77)budget cost allowance 预算成本折让 Sy'/%[+goJ
B (78)budget manual 预算手册 PT|^RF%fT
B (79)budget period 预算期间 OgS6#X
B (80)budgetary control 预算控制 r&xqsZ%R
B (81)budgeted capacity 预算生产能力 us4.-L
B (82)burden 制造费用 !Il>,q&F
B (83)business center 经营中心 9ToM5oQ
B (84)business entity 营业个体 lyIstfRh15
B (85)business unit 经营单位 @C7S^|eo
B (86)buy-out management 管理性购买产权 o~gduNG#
B (87)by-product 副产品 ]<4Yor}t{;
C (88)called-up share capital 催缴股本 E[t\LTt*n
C (89)capacity 生产能力 sxO_K^eD
C (90)capacity ratios 生产能力比率 X!CLOHVAa
C (91)capital 资本 zY\v|l<T
C (92)capital assets pricing model资本资产计价模式 Cr4shdN34
C (93)capital commitment 承诺资本 xp1
+C{
C (94)capital employed 已运用的资本 ,<|EoravH
C (95)capital expenditure 资本支出
1B6Go
C (96)capital expenditureauthorization 资本支出核准 ^Cyx"s't
C (97)capital expenditure control 资本支出控制
7l7eUy/z
C (98)capital expenditure proposal资本支出申请 _w^p~To^
C (99)capital funding planning 资本基金筹集计划 0[T!}F^%e
C (100)capital gain 资本收益 <jw`"L[D
C (101)capital investment appraisal资本投资评估 :I F&W=?9
C (102)capital maintenance 资本保全 8S@ ~^D
C (103)capital resource planning 资本资源计划 X&^t 8
C (104)capital surplus 资本盈余 U-3KuR+0
C (105)capital turnover 资本周转率 1F/`*z
C (106)card 记录卡 \@['V
C (107)cash 现金 fbwo2qe@K
C (108)cash account 现金账户 7u!R 'D
C (109)cash book 现金账薄 `\q4z-<-
C (110)cash cow 金牛产品 [G[HQ)A
C (111)cash flow 现金流量 {;Mcor3
C (112)cash discounted 现金贴现 Z=R>7~H
C (113)cash flow budget 现金流量预算 15uVvp/
C (114)cash flow statement 现金流量表 jLD=EJ
C (115)cash ledger 现金分类账 y$*Tbzp
C (116)cash limit 现金限额 =NF},j"
C (117)CCA 现时成本会计 6O$OM
C (118)center 中心 }N2T/U
C (119)changeover time 变更时间 mmTc.xh
C (120)chartered entity 特许经济个体 Puily9#
C (121)cheque 支票 6peO9]Zy
C (122)cheque register 支票登记薄 _9#4
C (123)coin analysis 零钱分类 cm-cwPAh
C (124)classification 分类 g}$]K!F
C (125)clock card 工时卡 ?*4&Z.~J
C (126)code 代码 xlgN}M
C (127)commitment accounting 承诺确认会计 *FK!^Y
C (128)common cost 共同成本 vay_QxB5
C (129)company limited byguarantee 有限担保责任公司 \P}~ICZA
C (130)company limited shares 股份有限公司 V`S6cmwdc\
C (131)competitive position 竞争能力状况 0RYh4'=F
C (132)concept 概念 <|hvH
C (133)conglomerate 跨行业企业 eO(VSjo'`
C (134)consistency concept 一致性概念 I#Iu
:,OT
C (135)consolidated accounts 合并报表 S<88>|&n]
C (136)consolidation accounting 合并会计 cpgHF`nt
C (137)consortium 财团 jf*M}Q1jHE
C (138)contingency plan 应急计划 b&HA_G4
C (139)contingent liabilities 或有负债 1xL2f&bG
C (140)continuous operation 连续生产 8$OE<c?#5n
C (141)contra 抵消 s#)fnNQ,
C (142)contract cost 合同成本 lmj73OB3
C (143)contract costing 合同成本计算 PM7*@~.
C (144)contribution 贡献毛益 '2uQ
C (145)contribution centre 贡献中心 Xy_+L_h^
C (146)contribution chart 贡献图 NLoJmOi;L7
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 B6MMn.
C (148)contribution to salesration 贡献毛益对销售比率 Ls5|4%+&
C (149)control 控制 4FGcCE3
C (150)control account 控制帐户 MHI0>QsI
C (151)control limits 控制限度 yGZb
C (152)controllability concept 可控制概念 V. =! ^0'A
C (153)controllable cost 可控制成本 EXS
1.3>
C (154)conversion cost 加工成本 Wl;F]_|*(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 'r(}7>~fC
C (156)corporate appraisal 公司评估 xo6-Y=c8
C (157)corporate planning 公司计划 ojT TYR{
C (158)corporate social reporting 公司社会报告 T.`E DluG
C (159)corporation 股份公司 Ad9'q!_en
C (160)cost 成本 #If}P
$!
C (161)cost account 成本帐户 f lR6^6E
C (162)cost accounting 成本会计 >y(;k|-$
C (163)cost accounting manual 成本手册 (pREo/ T
C (164)cost accounts calendar 成本报表的日历时间 jXSo{
C (165)cost adjustment 成本调整 A%k@75V@
C (166)cost allocation 成本分配 DNLqipUw
C (167)cost apportionment 成本分摊 8}XtVF;
C (168)cost attribution 成本归属 QyJ}zwD
C (169)cost audit 成本审计 ]
RN&s
C (170)cost behaviour 成本性态 ?`uY*+u
C (171)cost benefit analysis 成本效益分析 sn@gchO9s
C (172)cost center 成本中心 Ldf<
C (173)cost driver 成本动因