4f-C]N=
Bv
*h?`Q
注会《审计》英语常用词汇 1'B?f# s
'z5 ;o:T
H9[.#+ln
1.audit 审计 '|r!yAO6
2.attestation 鉴证 *~X\c Z
3.credibility 可信赖程度 8Qy |;T}
4.audit of financial statements 财务报表审计 qeGOSGc_
5.agreed-upon procedures 执行商定程序 }N!8i'suz9
6.high levels of assurance 高水平保证 T^SOq:m&
7.compilation 编制 _RVXE
8.reliability 可靠性 ^jA^~h3(W
9.relevance 相关性 $OuA<-
10.professional skepticism 职业谨慎 5?"ZM'4
11.objectivity 客观性 z05pVe/5
12. professional competence 专业胜任能力 Hc !_o`[{l
13.Senior/CPA-in-charge 项目经理 Iqv
5lo
.
14.audit engagement letter 业务约定书 D1a2|^zt
15.recurring audit 连续审计 H^0KNMf(
16.the client 委托人 b5C #xxIO
17.change CPA 更换注册会计师 0\A[a4crj
18.the existing CPA 现任注册会计师 hNfL /^w
19.the successor CPA 后任注册会计师 Hu.d^@V
20.the preceding CPA前任注册会计师 tzPe*|m<
21.issue the audit report 出具审计报告 GM~jR-FZ
22.expert 专家 .kV/0!q?
23.the board of directors 董事会 0'",4=c#V
24.knowledge of the entity‘ s business 了解被审计单位情况 eS M!_2
25.assess material misstatement risks评估重大错报风险 IAQ=d4V&
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 ,;;~dfHm
27.a general knowledge of —— 初步了解―――的情况 -i4gzak
28.a more knowledge of—— 进一步了解的情况 bK7DGw`1
29.the prior year‘s working papers 以前年度工作底稿 ?g2K&
30.minutes of meeting 会议纪要 .7q#{`K^=
31.business risks 经营风险 W%x#ps5%
32.appropriateness 适当性 2*N# %ZUX
33.accounting estimate 会计估计 $on liW|
34.management representations 管理层声明 B Xp3u|t
35.going concern assumption 持续经营假设 ~ i,my31
36.audit plan 审计计划 a?dM8zAnc
37.significant audit areas 重点审计领域 08Gr
38.error 错误 ,wjL3c
39.fraud舞弊 2q>4nN
40.modified or additional procedures 修改或追加审计程序 JT<J[Qz5
41.misappropriation of assets 侵占资产 1
RL SeT
42.transactions without substance 虚假交易 j"]%6RwM]
43.unusual pressures 异常压力 1'iRx,
44.the suspected noncompliance 涉嫌存在违法行为 !&kOqc5:t<
45.materialiy 重要性 ZsE8eD
46.exceed the materiality level 超过重要性水平 qH$p]+Rk 5
47.approach the materiality level 接近重要性水平 pc #^{-
48.an acceptably low level 可接受水平 7G(X:!
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 6_7d1.wv9
50.misstatements or omissions 错报或漏报 q~Ud>{
51.aggregate 总计 $%<gp@Gz
52.subsequent events 期后事项 8EQ;+V
53.adjust the financial statements 调整财务报表 gDH x+"?
54.perform additional audit procedures 实施追加的审计程序 /W;;7k
55.audit risk 审计风险 'W)x<Iey1
56.detection risk 检查风险 yTk9+ >
57.inappropriate audit opinion 不适当的审计意见 }v?{npEOt+
58.material misstatement 重大的错报 DWDe5$^{
59.tolerable misstatement 可容忍错报 t{ 'QMX
60.the acceptable level of detection risk 可接受的检查风险 !zeBxR$&o
61.assessed level of material misstatement risk 重大错报风险的评估水平 =1D*K%
62.simall business 小规模企业
X^?-Une
63.accounting system 会计系统 p"ZPv~("V
64.test of control 控制测试 q?6Zu:':
65.walk-through test 穿行测试 j_Fr3BWS
66.communication 沟通 `7NgQ*g.d/
67.flow chart 流程图 W
H!<Z=#c}
68.reperformance of internal control 重新执行 @Q'5/q
+
69.audit evidence 审计证据 ZyTah\yPM
70.substantive procedures 实质性程序
K_xn>
71.assertions 认定 7Sokn?~i
72.esistence 存在 {\k9%2V*+
73.occurrence 发生 kG{(Qi
74.completeness 完整性 2-
)Ml*
75.rights and obligations 权利和义务 3' ^ON
76.valuation and allocation 计价和分摊 Z]aSo07
77.cutoff 截止
*J6qL! ["
78.accuracy 准确性 {^~{X$YI
79.classification 分类 H_x35|"
80.inspection 检查 L\"$R":3{d
81.supervision of counting 监盘 b{sFN!
82.observation 观察 @9^kl$
83.confirmation 函证 `ul"D%
84.computation 计算 #SL/Jr
DZ
85.analytical procedures 分析程序 Vi]D](^!
86.vouch 核对 tZ(Wh
87.trace 追查 bf3)^ 49}
88.audit sampling 审计抽样 ~j UK-E
89.error 误差 Re=bJ|wo
90.expected error 预期误差 0KEytm]
91.population 总体 d(k`Yk8
92.sampling risk 抽样风险 Kl^Yq
93.non- sampling risk 非抽样风险 P0W%30Dh
94.sampling unit 抽样单位 thOCzGJ$
95.statistical sampling 统计抽样 NKd):>d%
96.tolerable error 可容忍误差 RgEUTpX
97.the risk of under reliance 信赖不足风险 }3@`'i7
98.the risk of over reliance 信赖过度风险 am`eist:
99.the risk of incorrect rejection 误拒风险 4*'NpqC(_
100. the risk of incorrect acceptance 误受风险 NvYgRf}uh
101.working trial balance 试算平衡表 ^ K/B[8
102.index and cross-referencing 索引和交叉索引
X!&=S!}
103.cash receipt 现金收入 U9Y'eP.2
104.cash disbursement 现金支出 KExfa4W 3{
105.bank statement 银行对账单 rGoB&% pc
106.bank reconciliation 银行存款余额调节表 y:1?~R
107.balance sheet date 资产负债表日 YTY0N5["
108.net realizable value 可变现净值 =uD2j9!"7
109.storeroom 仓库
i2y?CI
110.sale invoice 销售发票 2t_E\W7w+
111.price list 价目表 F|V?Z
112.positive confirmation request 积极式询证函 g-6!+>w*>e
113.negative confirmation request 消极式询证函 3n
X7$$X
114.purchase requisition 请购单 Z$2mVRS`c
115.receiving report 验收报告 SJw0y[IL6(
116.gross margin 毛利 i3YAK$w;&
117.manufacturing overhead 制造费用 vG<Mz?wr
118.material requisition 领料单
_oR6^#5#
119.inventory-taking 存货盘点 qD2<-E&M/
120.bond certificate 债券 `,TPd ~#~
121.stock certificate 股票 P||u{]vU
122.audit report 审计报告 x`a@h\n
123.entity 被审计单位 UUX
_x?BD
124.addressee of the audit report 审计报告的收件人 hd+JKh!u
125.unqualified opinion 无保留意见 y![h
126.qualified opinion 保留意见 /Z
\zB
127.disclaimer of opinion 无法表示意见 RL($h4d9
128.adverse opinion 否定意见 6Bs_"
P[
WpRi+NC}ln
A (1)ABC 作业基础成本计算 3<B{-z
A (2)absorbed overhead 已吸收制造费用 )00#Rrt
9
A (3)absorption costing 吸收成本计算 n_iq85
A (4)account 账户,报表 E|#'u^`yv
A (5)accounting postulate 会计假设 Y
||!V
A (6)accounting series release 会计公告文件 ^
.>)*P
A (7)accounting valuation 会计计价 I#9A\.pO
A (8)account sale 承销清单 z^~fVl
A (9)accountability concept 经营责任概念 B,}%1+*
A (10)accountancy 会计职业 3"%:S_[
A (11)accountant 会计师 %o.+B~r
A (12)accounting 会计 z.#gpTXD
A (13)agency cost 代理成本 D,]m7yFT
A (14)accounting bases 会计基础 'M YqCfIK
A (15)accounting manual 会计手册 `4XfT.9GT
A (16)accounting period 会计期间 (n#
A (17)accounting policies 会计方针 3vDV
A (18)accounting rate of return 会计报酬率 NeUpl./b
A (19)accounting reference date 会计参照日 f'*HP%+Y
A (20)accounting reference period 会计参照期间 ))u$j4V
A (21)accrual concept 应计概念 }i?P(
Au
A (22)accrual expenses 应计费用 2uV=kq nO
A (23)acid test ration 速动比率(酸性测试比率) cND2(<jx:
A (24)acquisition 购置 HnZrRHT0
A (25)acquisition accounting 收购会计 nbhx2@Teqe
A (26)activity based accounting 作业基础成本计算
;p1%
KmK3
A (27)adjusting events 调整事项 Nqz-Mr`
A (28)administrative expenses 行政管理费 !dGy"-i$h
A (29)advice note 发货通知 >(*jL
A (30)amortization 摊销 h(jg7R
A (31)analytical review 分析性检查 ykM(`
1`m
A (32)annual equivalent cost 年度等量成本法 d7P|
x
A (33)annual report and accounts 年度报告和报表 7J##IH+z35
A (34)appraisal cost 检验成本 .GLotc
A (35)appropriation account 盈余分配账户 @~/LsYA:
A (36)articles of association 公司章程细则 4TUe*F@
ML
A (37)assets 资产 ;<MHDmD
A (38)assets cover 资产保障 l{vi{9n)
A (39)asset value per share 每股资产价值 2i8'*L+j
A (40)associated company 联营公司 amgYr$)m
A (41)attainable standard 可达标准 [G4#DP\t>p
h?fv
:^vSi
A (42)attributable profit 可归属利润 H#G'q_uHH
A (43)audit 审计 j =[Td
A (44)audit report 审计报告 4LKOBiEM
A (45)auditing standards 审计准则 Wv$e/N`l
A (46)authorized share capital 额定股本 G$Z8k,g+<7
A (47)available hours 可用小时 F71.%p7C8"
A (48)avoidable costs 可避免成本 |\Jpjm)?
B (49)back-to-back loan 易币贷款 LR'F/.Dx
B (50)backflush accounting 倒退成本计算 A
.*}<
B (51)bad debts 坏帐 dorZ O2Uc
B (52)bad debts ratio 坏帐比率 *}cF]8c5W
B (53)bank charges 银行手续费 b[VP"KZ ?
B (54)bank overdraft 银行透支 7J7uHl`yq`
B (55)bank reconciliation 银行存款调节表 B4_0+K H
B (56)bank statement 银行对账单 +*~?JT
B (57)bankruptcy 破产 8x[q[
B (58)basis of apportionment 分摊基础 /3'>MRzR
B (59)batch 批量 :1=mNrg
B (60)batch costing 分批成本计算 $nBzYRc"3
B (61)beta factor B(市场)风险因素 {>>f5o3
B (62)bill 账单 XEY((VL0
B (63)bill of exchange 汇票 u%3Z +[
B (64)bill of landing 提单 { ~FYiX
B (65)bill of materials 用料预计单 8xZN4ck_@
B (66)bill payable 应付票据 ci6j"nKci
B (67)bill receivable 应收票据 "{AS5jw
B (68)bin card 存货记录卡 ES<"YF
B (69)bonus 红利 5}E8Tl
B (70)book-keeping 薄记 'C!b($Y
B (71)Boston classification 波士顿分类 pX*Oc6.0mu
B (72)breakeven chart 保本图 7[ *,t
B (73)breakeven point 保本点 gfFP-J3cN
B (74)breaking-down time 复位时间 }vPDCUZ
B (75)budget 预算 n<y!@p^X
B (76)budget center 预算中心 +mYD
DlvI
B (77)budget cost allowance 预算成本折让 ,=R->~ J
B (78)budget manual 预算手册 4T
s5*_
B (79)budget period 预算期间 sq\oatMw[
B (80)budgetary control 预算控制 =0MW+-
B (81)budgeted capacity 预算生产能力 C$-IDBXK
B (82)burden 制造费用 [#$z.BoEo
B (83)business center 经营中心 [D^KM|I%+
B (84)business entity 营业个体 WdnCRFO?l
B (85)business unit 经营单位 #=q)>+\
B (86)buy-out management 管理性购买产权 `` 6?;Y
B (87)by-product 副产品 Nq"/:3@4
C (88)called-up share capital 催缴股本 zgJ%Zr!~
C (89)capacity 生产能力 K.dgQ-vn
C (90)capacity ratios 生产能力比率 %, XyhS5[o
C (91)capital 资本 =VH, i/@
C (92)capital assets pricing model资本资产计价模式 hF.9\X]
C (93)capital commitment 承诺资本 YJ_LD6PL9
C (94)capital employed 已运用的资本 P}KyT?X:
C (95)capital expenditure 资本支出 d/j$_NQ&!
C (96)capital expenditureauthorization 资本支出核准 Yq
$(Ex
C (97)capital expenditure control 资本支出控制 a)`b;]+9
C (98)capital expenditure proposal资本支出申请 '/Hx0]V
C (99)capital funding planning 资本基金筹集计划 !/BXMj,=
C (100)capital gain 资本收益 4M}u_}9
C (101)capital investment appraisal资本投资评估 N;9@-Tb
C (102)capital maintenance 资本保全 R]0awV1b
C (103)capital resource planning 资本资源计划 w<lHY=z E
C (104)capital surplus 资本盈余 4Sf v
C (105)capital turnover 资本周转率 2fu|X#R
C (106)card 记录卡 f|cd_?|
C (107)cash 现金 .Qn54tS0q
C (108)cash account 现金账户 ,q] Wi#
C (109)cash book 现金账薄 .>Gq/[c0|
C (110)cash cow 金牛产品 /o*r[g7<
C (111)cash flow 现金流量 YYzj:'
C (112)cash discounted 现金贴现 pE[ul
C (113)cash flow budget 现金流量预算 loZJV M
C (114)cash flow statement 现金流量表 4/e-E^
C (115)cash ledger 现金分类账 lUJ/ nG0l
C (116)cash limit 现金限额 @V
Bv}Jo
C (117)CCA 现时成本会计 Qv,8tdx
C (118)center 中心 qrsPY d
C (119)changeover time 变更时间 ZqsI\"bj
C (120)chartered entity 特许经济个体 -n?}L#4%8
C (121)cheque 支票 y]xG@;4M
C (122)cheque register 支票登记薄 ^,]'Ut
C (123)coin analysis 零钱分类 {.GC7dx
C (124)classification 分类 x00"d$!
C (125)clock card 工时卡 WoHFt*e2
C (126)code 代码 q
g?q|W
C (127)commitment accounting 承诺确认会计 TL ;2,@H`
C (128)common cost 共同成本 HF"
v
\
C (129)company limited byguarantee 有限担保责任公司 HeZ! "^w
C (130)company limited shares 股份有限公司 -ve{O-;
C (131)competitive position 竞争能力状况 :vz_f$=
C (132)concept 概念 8zP{Cmm
C (133)conglomerate 跨行业企业 lpQsmd#
C (134)consistency concept 一致性概念 ^a4 y+!
C (135)consolidated accounts 合并报表 WBFG_])
C (136)consolidation accounting 合并会计 O,>1GKw"\
C (137)consortium 财团 I2hX;pk,
C (138)contingency plan 应急计划 6q RZ#MC
C (139)contingent liabilities 或有负债 rj&
C (140)continuous operation 连续生产 Yv\.QrxPm
C (141)contra 抵消 h?jy'>T?b2
C (142)contract cost 合同成本 :?2+'+%'
C (143)contract costing 合同成本计算 )sWdN(E3
C (144)contribution 贡献毛益 h7c8K)ntnf
C (145)contribution centre 贡献中心 IT5AB?bxH
C (146)contribution chart 贡献图 2s_shY<=}L
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |#q 5#@,
C (148)contribution to salesration 贡献毛益对销售比率 ,'?%z>RZm
C (149)control 控制 55
)!cw4
C (150)control account 控制帐户 $m] ~d6
C (151)control limits 控制限度 }A3(g$8KR
C (152)controllability concept 可控制概念 =|O`al
C (153)controllable cost 可控制成本 9!zUv:;
C (154)conversion cost 加工成本 .%j(!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 }\k"azQ`
C (156)corporate appraisal 公司评估 ]#]|]>&
<
C (157)corporate planning 公司计划 =G2D4>q
C (158)corporate social reporting 公司社会报告 h~)oiT2v
C (159)corporation 股份公司 z1XFc*5
C (160)cost 成本 1H`T=:P?
C (161)cost account 成本帐户 p(in.Xz
C (162)cost accounting 成本会计 {|=
8wB
C (163)cost accounting manual 成本手册 D ksSD
C (164)cost accounts calendar 成本报表的日历时间 9`yG[OA
C (165)cost adjustment 成本调整 &@u;xc| v
C (166)cost allocation 成本分配 [h SE^
m
C (167)cost apportionment 成本分摊 a@$ U?=\e
C (168)cost attribution 成本归属 gq~>S1
C (169)cost audit 成本审计 - ?_a
YJ
C (170)cost behaviour 成本性态 xZZW*d_b
C (171)cost benefit analysis 成本效益分析 9kss)xy
C (172)cost center 成本中心 >MZWm6M8
C (173)cost driver 成本动因