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注会《审计》英语常用词汇 ("Zi,3"+
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1.audit 审计 Gx
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2.attestation 鉴证 F~EriO
3.credibility 可信赖程度 <$E8T>U
4.audit of financial statements 财务报表审计 9V~yK?
5.agreed-upon procedures 执行商定程序 Wxjpe4
6.high levels of assurance 高水平保证 v!2`hqO
7.compilation 编制 5s;#C/ZZ
8.reliability 可靠性 Ne%X:h
9.relevance 相关性 RaAq>B
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10.professional skepticism 职业谨慎 rAWBuEU;!
11.objectivity 客观性 eX\t]{\oC
12. professional competence 专业胜任能力 YpJzRm{Ra
13.Senior/CPA-in-charge 项目经理 c c:xT0Y
14.audit engagement letter 业务约定书 zC7;Zj*k
15.recurring audit 连续审计
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16.the client 委托人 HO"(eDW6z
17.change CPA 更换注册会计师 7 UR)4dYA
18.the existing CPA 现任注册会计师 ?G@%haqn6
19.the successor CPA 后任注册会计师 "='|c-x
20.the preceding CPA前任注册会计师 )j](_kvK
21.issue the audit report 出具审计报告 m9/a!|fBE
22.expert 专家 0/c4%+
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23.the board of directors 董事会 <iMLM<J<w
24.knowledge of the entity‘ s business 了解被审计单位情况 D3eK!'qS
25.assess material misstatement risks评估重大错报风险 .$Y[>9
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 1z)+P1nH]
27.a general knowledge of —— 初步了解―――的情况 "xWC49
28.a more knowledge of—— 进一步了解的情况 bkb}M)C
29.the prior year‘s working papers 以前年度工作底稿 rS=6d6@
30.minutes of meeting 会议纪要 Epx.0TA= t
31.business risks 经营风险 3'8~H]<W
32.appropriateness 适当性 fy-(B;
33.accounting estimate 会计估计
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34.management representations 管理层声明 /SyiJCx0
35.going concern assumption 持续经营假设 Xr@0RFdr[
36.audit plan 审计计划 -Jb
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37.significant audit areas 重点审计领域 mWZVO,t$
38.error 错误 k
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39.fraud舞弊 {2!.3<#
40.modified or additional procedures 修改或追加审计程序 p0Vw@R=
41.misappropriation of assets 侵占资产 FK-
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42.transactions without substance 虚假交易 k7j;'6
43.unusual pressures 异常压力 s;>jy/o0 s
44.the suspected noncompliance 涉嫌存在违法行为 1_A< nt?'R
45.materialiy 重要性 }RXm=
ArN
46.exceed the materiality level 超过重要性水平 &`@K/Nf$9
47.approach the materiality level 接近重要性水平 ,$*$w<
48.an acceptably low level 可接受水平 C3|M\[*fp
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 wuPx6hCl
50.misstatements or omissions 错报或漏报 1&U U6| X
51.aggregate 总计 C@xh$(y
52.subsequent events 期后事项 !y6
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53.adjust the financial statements 调整财务报表 ALhu\x>AY
54.perform additional audit procedures 实施追加的审计程序 |',Gy\Sj
55.audit risk 审计风险 ^*Sb)tu\ W
56.detection risk 检查风险 U
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57.inappropriate audit opinion 不适当的审计意见 =V(I
58.material misstatement 重大的错报 vFQ'sd]C
59.tolerable misstatement 可容忍错报 +g(QF
60.the acceptable level of detection risk 可接受的检查风险 E#J+.&2
61.assessed level of material misstatement risk 重大错报风险的评估水平 0C7x1:
62.simall business 小规模企业 0Y
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63.accounting system 会计系统
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64.test of control 控制测试 23zB@aE_?1
65.walk-through test 穿行测试 d&F8nBIM5
66.communication 沟通 op;OPf,
67.flow chart 流程图 I
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68.reperformance of internal control 重新执行 O",:0<
69.audit evidence 审计证据 t
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70.substantive procedures 实质性程序 G >bQlZG
71.assertions 认定 Ye T[KjX
72.esistence 存在 K^EW*6vB8O
73.occurrence 发生 Ne
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74.completeness 完整性 2}K7(y!?u
75.rights and obligations 权利和义务 \It8+^d@
76.valuation and allocation 计价和分摊 9%pq+?u9
77.cutoff 截止 S
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78.accuracy 准确性 6Z0@4_Y@B6
79.classification 分类 Jc/*w
80.inspection 检查 K%O%#Kk
81.supervision of counting 监盘 y^?7de}
82.observation 观察
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83.confirmation 函证 3 cu`U`
84.computation 计算 (i1]+.
85.analytical procedures 分析程序 YRqIC -_
86.vouch 核对 CM_FF:<tn
87.trace 追查 [?^,,.Dd
88.audit sampling 审计抽样 5$/ED3mcK
89.error 误差 xh,};TS(K
90.expected error 预期误差 abp]qvCV
91.population 总体 IZ/+RO n
92.sampling risk 抽样风险 P-.>vi^+
93.non- sampling risk 非抽样风险 g ?qm >X
94.sampling unit 抽样单位 > X<pzD3u
95.statistical sampling 统计抽样 wknX\,`Q
96.tolerable error 可容忍误差 OW
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97.the risk of under reliance 信赖不足风险 oSq4g{xvMH
98.the risk of over reliance 信赖过度风险 B|zJrz0q3
99.the risk of incorrect rejection 误拒风险 (
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100. the risk of incorrect acceptance 误受风险 +iY .Y V
101.working trial balance 试算平衡表 Y xp.`
102.index and cross-referencing 索引和交叉索引 v'mRch)d
103.cash receipt 现金收入 INZsDM 9
104.cash disbursement 现金支出 &Ba` 3V\M
105.bank statement 银行对账单 hOG9
106.bank reconciliation 银行存款余额调节表 /_rEI,[k
107.balance sheet date 资产负债表日 JHC 6l
108.net realizable value 可变现净值 h\k@7wgu
109.storeroom 仓库 Js.2R$o =*
110.sale invoice 销售发票 Iy% fg',%
111.price list 价目表 V.?N29CA|
112.positive confirmation request 积极式询证函 ..'k+0u^
113.negative confirmation request 消极式询证函 yPs4S?<s
114.purchase requisition 请购单 5[suwaJQ
115.receiving report 验收报告 ZCVwQ#Xe+
116.gross margin 毛利 AwN7/M~'
117.manufacturing overhead 制造费用 ;/l$&:
118.material requisition 领料单 e)"]H*
119.inventory-taking 存货盘点 Sc#B-4m
120.bond certificate 债券 }86&?
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121.stock certificate 股票 /%fBkA#n
122.audit report 审计报告 TrD2:N}dI
123.entity 被审计单位 84 5a%A$
124.addressee of the audit report 审计报告的收件人 o_R<7o/d|
125.unqualified opinion 无保留意见 3c#oK
126.qualified opinion 保留意见 :Yeo*v9
127.disclaimer of opinion 无法表示意见 mCah{~
128.adverse opinion 否定意见 ;aXu
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A (1)ABC 作业基础成本计算 5G
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A (2)absorbed overhead 已吸收制造费用 ~QzUQYG*
A (3)absorption costing 吸收成本计算 ,41Z_h
A (4)account 账户,报表 HGIPz{/5U
A (5)accounting postulate 会计假设 ])Rs.Y{Q5
A (6)accounting series release 会计公告文件 x\0(l5>
A (7)accounting valuation 会计计价 nIc:<w]
A (8)account sale 承销清单 a
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A (9)accountability concept 经营责任概念 r?Q`b2Q
A (10)accountancy 会计职业 f"i(+:la
A (11)accountant 会计师 g2)jd[GM
A (12)accounting 会计 nz_=]PHO&
A (13)agency cost 代理成本 PY.4J4nn|
A (14)accounting bases 会计基础 ]$Ud`<Xnx
A (15)accounting manual 会计手册 Q5%$P\
A (16)accounting period 会计期间 T .#cd1b
A (17)accounting policies 会计方针 9)2kjBeb
A (18)accounting rate of return 会计报酬率 ygI81\D
A (19)accounting reference date 会计参照日 b~$B0o)
A (20)accounting reference period 会计参照期间
P}kBqMM
A (21)accrual concept 应计概念 o9GtS$O\
A (22)accrual expenses 应计费用 )\K ;Ncp[
A (23)acid test ration 速动比率(酸性测试比率) Z!#
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A (24)acquisition 购置 j<,Ho4v}_
A (25)acquisition accounting 收购会计 +ftOJFkI
A (26)activity based accounting 作业基础成本计算 }enS'Fpf`
A (27)adjusting events 调整事项 $+'bRUo
A (28)administrative expenses 行政管理费 m 0jm$>:Z
A (29)advice note 发货通知 R{6~7<m.
A (30)amortization 摊销 7
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A (31)analytical review 分析性检查 R k'5L
A (32)annual equivalent cost 年度等量成本法 &ZyZmB
A (33)annual report and accounts 年度报告和报表 AlPk o($E*
A (34)appraisal cost 检验成本 3jeB\
A (35)appropriation account 盈余分配账户 &>%R)?SZh
A (36)articles of association 公司章程细则 7tZvz `\
A (37)assets 资产 +,8j]<wpo
A (38)assets cover 资产保障 c
qWX*&2_
A (39)asset value per share 每股资产价值 ,?k0~fuG6
A (40)associated company 联营公司 cpY'::5.%
A (41)attainable standard 可达标准 <xn96|$
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A (42)attributable profit 可归属利润 A5WchS'
A (43)audit 审计 N"',
A (44)audit report 审计报告 5Yxs_t4
A (45)auditing standards 审计准则 owR`Z`^h)
A (46)authorized share capital 额定股本 0oC5W?>8s
A (47)available hours 可用小时 h
eR$j
A (48)avoidable costs 可避免成本 E\$7tXQK6
B (49)back-to-back loan 易币贷款 >0XB7sC
B (50)backflush accounting 倒退成本计算 M'(4{4rC
B (51)bad debts 坏帐 r:.ydr@
B (52)bad debts ratio 坏帐比率 !<EQVqj6
B (53)bank charges 银行手续费 l^~E+F~
B (54)bank overdraft 银行透支 Sh@en\m=#S
B (55)bank reconciliation 银行存款调节表 JkfVsmc<{h
B (56)bank statement 银行对账单 n7A %y2
B (57)bankruptcy 破产 BdM
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B (58)basis of apportionment 分摊基础 'gD,HX
B (59)batch 批量 +KcD Y1[
B (60)batch costing 分批成本计算 3
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B (61)beta factor B(市场)风险因素 %B#(d)T*-
B (62)bill 账单
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B (63)bill of exchange 汇票 isF
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B (64)bill of landing 提单 tJ qd
B (65)bill of materials 用料预计单 U@'F9UB`
B (66)bill payable 应付票据 )NjxKSiU@
B (67)bill receivable 应收票据 Y-ZTv(<
B (68)bin card 存货记录卡 +t8{aaV
B (69)bonus 红利 n1E^8[~'
B (70)book-keeping 薄记 ^7p>p8
B (71)Boston classification 波士顿分类 1s "/R
B (72)breakeven chart 保本图 ;) c 4
B (73)breakeven point 保本点 =Rw-@*#l
B (74)breaking-down time 复位时间 {hRM=f7
B (75)budget 预算 ZC!GKWP2
B (76)budget center 预算中心 !et[Rdbu
B (77)budget cost allowance 预算成本折让 n[f<]4<
B (78)budget manual 预算手册 3;E,B7,mQ
B (79)budget period 预算期间 s*3p*zf
B (80)budgetary control 预算控制 #"PRsMUw
B (81)budgeted capacity 预算生产能力 Q($.s=&l;
B (82)burden 制造费用 h%=>iQ%enc
B (83)business center 经营中心 HLruZyN4
B (84)business entity 营业个体 6@X j
B (85)business unit 经营单位 xRiWg/Z~
B (86)buy-out management 管理性购买产权 K}KgCJ3
B (87)by-product 副产品 A}h`%b
C (88)called-up share capital 催缴股本 BIK^<_?+ZU
C (89)capacity 生产能力 9$iDK$%
C (90)capacity ratios 生产能力比率 .I1k+
C (91)capital 资本 s9 \HjK*+
C (92)capital assets pricing model资本资产计价模式 IPTEOA<M[
C (93)capital commitment 承诺资本
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C (94)capital employed 已运用的资本 B098/`r
C (95)capital expenditure 资本支出 O9/7?"l"
C (96)capital expenditureauthorization 资本支出核准 15)y]N={^
C (97)capital expenditure control 资本支出控制 Wf>P[6
C (98)capital expenditure proposal资本支出申请 U%qE=u-
C (99)capital funding planning 资本基金筹集计划 ^DaP^<V
C (100)capital gain 资本收益 W&'[Xj
C (101)capital investment appraisal资本投资评估 \|wUxijJ*,
C (102)capital maintenance 资本保全 gQ8FjL6?
C (103)capital resource planning 资本资源计划 /t$J<bU
C (104)capital surplus 资本盈余 ),%(A~\
C (105)capital turnover 资本周转率 {zmh0c;|
C (106)card 记录卡 a*T=;P3(I
C (107)cash 现金 (imaL,M-D
C (108)cash account 现金账户 8~6H\.0Q
C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 g UAx8=h
C (111)cash flow 现金流量 O&vE 5%x
C (112)cash discounted 现金贴现 #ts;s\!
C (113)cash flow budget 现金流量预算 &40# _>W7
C (114)cash flow statement 现金流量表 r,FPTf
C (115)cash ledger 现金分类账 ='U>P(
R-
C (116)cash limit 现金限额 n72+X
C (117)CCA 现时成本会计 1{0 L~
C (118)center 中心 []#>r
k~
C (119)changeover time 变更时间 ?ZS/`P0}[
C (120)chartered entity 特许经济个体 M7x*LiKc2
C (121)cheque 支票 jVxX! V
C (122)cheque register 支票登记薄 %7vjYvo>
C (123)coin analysis 零钱分类 +Dwq>3AH
C (124)classification 分类 3;t {V$
C (125)clock card 工时卡 L3s1a -K
C (126)code 代码 ynQ+yW74Z
C (127)commitment accounting 承诺确认会计 y2=`NG=
C (128)common cost 共同成本 f*tKj.P
C (129)company limited byguarantee 有限担保责任公司 ;+6TZqklQ
C (130)company limited shares 股份有限公司 u.~`/O
C (131)competitive position 竞争能力状况 E{B8+T:3
C (132)concept 概念 KO''B or
C (133)conglomerate 跨行业企业 UU;U,q
C (134)consistency concept 一致性概念 Dmq_jt
C (135)consolidated accounts 合并报表 A-GU:B
C (136)consolidation accounting 合并会计 vk>EFm8l
C (137)consortium 财团 =o? Q0
C (138)contingency plan 应急计划 5k]xi)%
C (139)contingent liabilities 或有负债 =e j'5m($3
C (140)continuous operation 连续生产 ^W)h=49
PN
C (141)contra 抵消 6U!zc]>
C (142)contract cost 合同成本 qy$1+>f1
C (143)contract costing 合同成本计算 7LZA!3
C (144)contribution 贡献毛益 3{
"M N=
C (145)contribution centre 贡献中心 3Y6W)$Q
C (146)contribution chart 贡献图 -Rcl(Q}LZ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 X`'
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C (148)contribution to salesration 贡献毛益对销售比率 C#3K.0a
C (149)control 控制 2"IsNbW
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C (150)control account 控制帐户 23|R $s>}i
C (151)control limits 控制限度 'qt+.vd
C (152)controllability concept 可控制概念 Qi?xx')
C (153)controllable cost 可控制成本 +ia N[F$
C (154)conversion cost 加工成本 G~$[(Fhk
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 L32 [IL|
C (156)corporate appraisal 公司评估 1nAAs;`'
C (157)corporate planning 公司计划 \7elqX`.yY
C (158)corporate social reporting 公司社会报告 }g]O_fN7~
C (159)corporation 股份公司 Y
[p
C (160)cost 成本 x |0@T ?
C (161)cost account 成本帐户 %!HBPLk
C (162)cost accounting 成本会计 Ph Ep3o&"
C (163)cost accounting manual 成本手册 ?x-:JME0
C (164)cost accounts calendar 成本报表的日历时间 *$/!.e
C (165)cost adjustment 成本调整 n `Ry!
C (166)cost allocation 成本分配 iLR^ V!
C (167)cost apportionment 成本分摊 (w/)u
C (168)cost attribution 成本归属 _G1C5nkDl4
C (169)cost audit 成本审计 S#g=;hD
C (170)cost behaviour 成本性态 UP?]5x>
C (171)cost benefit analysis 成本效益分析 W{
js9$oJ
C (172)cost center 成本中心 -ZKo/N>6}
C (173)cost driver 成本动因