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注会《审计》英语常用词汇
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1.audit 审计 'M
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2.attestation 鉴证 fT
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3.credibility 可信赖程度 %U:C|
4.audit of financial statements 财务报表审计 pNSst_!>
5.agreed-upon procedures 执行商定程序 Q.>/*8R;
6.high levels of assurance 高水平保证
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7.compilation 编制 P_mi)@
8.reliability 可靠性 p*!q}%U
9.relevance 相关性 :Ip~)n9t
10.professional skepticism 职业谨慎 lnjL7x
11.objectivity 客观性 .c|9..Cq=
12. professional competence 专业胜任能力 +yiU@K).0
13.Senior/CPA-in-charge 项目经理 h%/ssB
14.audit engagement letter 业务约定书 c0SX]4}
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15.recurring audit 连续审计 9G+y.^/6
16.the client 委托人 a.1`\$]d
17.change CPA 更换注册会计师 dUZ$wbV%h
18.the existing CPA 现任注册会计师 `{%-*f^
19.the successor CPA 后任注册会计师 `fLfT'
20.the preceding CPA前任注册会计师 >Rr!rtc'x
21.issue the audit report 出具审计报告 DYkC'+TEX
22.expert 专家 %5`r-
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23.the board of directors 董事会 d`UF0T
24.knowledge of the entity‘ s business 了解被审计单位情况 (26Bs':M~
25.assess material misstatement risks评估重大错报风险 $>EqH?EQ
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 ]u~Os<
27.a general knowledge of —— 初步了解―――的情况 0}6QO
28.a more knowledge of—— 进一步了解的情况 .:T9pplq
29.the prior year‘s working papers 以前年度工作底稿 J&'>IA
30.minutes of meeting 会议纪要 $m{{,&}k
31.business risks 经营风险 sN;(/O
32.appropriateness 适当性 x
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33.accounting estimate 会计估计 R !jhwY$
34.management representations 管理层声明 M\9IlV?'
35.going concern assumption 持续经营假设 L,O>6~9:^1
36.audit plan 审计计划 F{kG
37.significant audit areas 重点审计领域 >'ie!VW@
38.error 错误 Pu1GCr(
39.fraud舞弊 {`tHJ|8
40.modified or additional procedures 修改或追加审计程序 5
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41.misappropriation of assets 侵占资产 zI1(F67d`
42.transactions without substance 虚假交易 %f_FGh
43.unusual pressures 异常压力 PQ6T|>
44.the suspected noncompliance 涉嫌存在违法行为 ?`za-+<r<
45.materialiy 重要性 L,f^mX0<
46.exceed the materiality level 超过重要性水平 fF\*v
47.approach the materiality level 接近重要性水平 G[ ,,L
48.an acceptably low level 可接受水平 /\6}SG;
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 *o
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50.misstatements or omissions 错报或漏报 =7*oC
51.aggregate 总计 |}l@w+N3
52.subsequent events 期后事项 6-D%)Z(
53.adjust the financial statements 调整财务报表 MoZU(j
54.perform additional audit procedures 实施追加的审计程序 w2.qT+;v
55.audit risk 审计风险 8[vl
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56.detection risk 检查风险 Pw0{.W~r
57.inappropriate audit opinion 不适当的审计意见 H't `Q&]a
58.material misstatement 重大的错报 L~'^
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59.tolerable misstatement 可容忍错报 >ly&+3S
60.the acceptable level of detection risk 可接受的检查风险 Uyz;U34 oI
61.assessed level of material misstatement risk 重大错报风险的评估水平 u?F7L8q]
62.simall business 小规模企业 S~]
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63.accounting system 会计系统 n%7A;l!{
64.test of control 控制测试 jI@bTS o
65.walk-through test 穿行测试 KteZK.+#:
66.communication 沟通 #-l!`\@
67.flow chart 流程图 mABwM$_
68.reperformance of internal control 重新执行 qpluk!
69.audit evidence 审计证据 #p11D=
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70.substantive procedures 实质性程序 WiP
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71.assertions 认定 R^n*
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72.esistence 存在 fx8y`8}_
73.occurrence 发生 %#[r_QQ^
74.completeness 完整性 m0dFA<5-
75.rights and obligations 权利和义务 K8e4ax
76.valuation and allocation 计价和分摊 okd
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77.cutoff 截止 ; |E! |w
78.accuracy 准确性 I^rZgp<'i
79.classification 分类 BaNU}@
80.inspection 检查 Sn{aHH
81.supervision of counting 监盘 >[A65q'
82.observation 观察 eH"qI2
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83.confirmation 函证 +z~!#j4Q
84.computation 计算 ^sr:N5~z`
85.analytical procedures 分析程序 *y":@T
86.vouch 核对 O=4ceEmz
87.trace 追查 [|c@
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88.audit sampling 审计抽样 xCmI7$uQ#
89.error 误差 vV$hGS(f~
90.expected error 预期误差 2zmQp
91.population 总体 D}k-2RM2k
92.sampling risk 抽样风险 GN~[xXJU
93.non- sampling risk 非抽样风险 =Qjw.6@
94.sampling unit 抽样单位 vTe$77n
95.statistical sampling 统计抽样 y \mut
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96.tolerable error 可容忍误差 USHlb#*
97.the risk of under reliance 信赖不足风险 \N-|
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98.the risk of over reliance 信赖过度风险 i-Ge*?
99.the risk of incorrect rejection 误拒风险 4{Yy05PFS
100. the risk of incorrect acceptance 误受风险 oF 1W}DtA
101.working trial balance 试算平衡表 VR5e CJ:i
102.index and cross-referencing 索引和交叉索引 (}/.4xE
103.cash receipt 现金收入 K%aPl~e
104.cash disbursement 现金支出 7Y_fF1-wY
105.bank statement 银行对账单 ?
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106.bank reconciliation 银行存款余额调节表 W>t&N
107.balance sheet date 资产负债表日 =: v><
108.net realizable value 可变现净值 % RBI\tj
109.storeroom 仓库 S1x.pLHj8
110.sale invoice 销售发票 FBwncG$]F*
111.price list 价目表 3& fIO
112.positive confirmation request 积极式询证函 %O4}i@Fe
113.negative confirmation request 消极式询证函 n'0$>Q
114.purchase requisition 请购单 ^J*G%*
115.receiving report 验收报告 5* o\z&*L
116.gross margin 毛利 y.
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117.manufacturing overhead 制造费用
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118.material requisition 领料单 9wDB
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119.inventory-taking 存货盘点 +cE tm
120.bond certificate 债券 h.}t${1ZC
121.stock certificate 股票 ="'P=Xh!8
122.audit report 审计报告 >TY5
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123.entity 被审计单位 &ttv4BC^r
124.addressee of the audit report 审计报告的收件人 6iV"Tl{z-
125.unqualified opinion 无保留意见 ?( dYW7S
126.qualified opinion 保留意见 wn A%Nh7
127.disclaimer of opinion 无法表示意见 7KSGG1ts
128.adverse opinion 否定意见 kS\.
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A (1)ABC 作业基础成本计算 6yl;o_6:
A (2)absorbed overhead 已吸收制造费用 DS,FVh".|
A (3)absorption costing 吸收成本计算 8#d1}Y
A (4)account 账户,报表 +~i+k~{`H
A (5)accounting postulate 会计假设 _ \y0 mc4
A (6)accounting series release 会计公告文件 tci%=3,)
A (7)accounting valuation 会计计价 L->f=
8L
A (8)account sale 承销清单 ZR01<V
A (9)accountability concept 经营责任概念 |au qj2
A (10)accountancy 会计职业 &Lt$a_y>
A (11)accountant 会计师 U<,Kw6K
A (12)accounting 会计 k1$2a8ja
A (13)agency cost 代理成本 "<jEI /
A (14)accounting bases 会计基础 r~D~7MNl
A (15)accounting manual 会计手册 kvgs $
A (16)accounting period 会计期间 pJ*#aH[ySP
A (17)accounting policies 会计方针 :?:j$
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A (18)accounting rate of return 会计报酬率 %3l;b
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A (19)accounting reference date 会计参照日 sG1]A:_<C
A (20)accounting reference period 会计参照期间 K9qEi{[
A (21)accrual concept 应计概念 !qw=I(
A (22)accrual expenses 应计费用 V.gY1
A (23)acid test ration 速动比率(酸性测试比率)
>2Qqa;nx|
A (24)acquisition 购置 4xpWO6Q
A (25)acquisition accounting 收购会计 }MavI'
A (26)activity based accounting 作业基础成本计算 ng&EGM
A (27)adjusting events 调整事项
/4B4IT
A (28)administrative expenses 行政管理费 MkNURy>n&
A (29)advice note 发货通知 HT,kx
A (30)amortization 摊销 {EoyMJgz
A (31)analytical review 分析性检查 ZAM+4#@
A (32)annual equivalent cost 年度等量成本法 Zqs-I8y
A (33)annual report and accounts 年度报告和报表 YT(1
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A (34)appraisal cost 检验成本 )x:j5{>(
A (35)appropriation account 盈余分配账户 !{ESeBSCG
A (36)articles of association 公司章程细则 3Gd&=IJ
A (37)assets 资产 0-~6}
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A (38)assets cover 资产保障 %`\_l
A (39)asset value per share 每股资产价值 C8W`Oly:]
A (40)associated company 联营公司 |Q)w3\S$
A (41)attainable standard 可达标准 P
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A (42)attributable profit 可归属利润 xE-c9AH
A (43)audit 审计 !
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A (44)audit report 审计报告 (jE:Q2"
A (45)auditing standards 审计准则 ~!d)J
A (46)authorized share capital 额定股本 B%g :Z
A (47)available hours 可用小时 Qhr]e
u;z
A (48)avoidable costs 可避免成本 'iISbOM
B (49)back-to-back loan 易币贷款 CygV_q
B (50)backflush accounting 倒退成本计算 >'TD?@sr
B (51)bad debts 坏帐 L,A-G"z0Z
B (52)bad debts ratio 坏帐比率 Is6']bYh
B (53)bank charges 银行手续费 vwH7/+
B (54)bank overdraft 银行透支 7(g&z%
B (55)bank reconciliation 银行存款调节表 b}L,kT
B (56)bank statement 银行对账单 /e?ux ~f|
B (57)bankruptcy 破产 i`nw"8
B (58)basis of apportionment 分摊基础 r=H\4%P4
B (59)batch 批量 1gy}E=noP
B (60)batch costing 分批成本计算 hUhp2ibEs
B (61)beta factor B(市场)风险因素 kbT-Oz 2
B (62)bill 账单 JX0_UU
B (63)bill of exchange 汇票 U9fF;[g
B (64)bill of landing 提单 U>-#('
B (65)bill of materials 用料预计单 = 4WZr
B (66)bill payable 应付票据 kmr
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B (67)bill receivable 应收票据 "gikX/Co=
B (68)bin card 存货记录卡 >Wit"p
B (69)bonus 红利 P5xm
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B (70)book-keeping 薄记 XhD fI
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B (71)Boston classification 波士顿分类 @bCiaBdi
B (72)breakeven chart 保本图 EbYH?hPo
B (73)breakeven point 保本点 g7LW?Ewr
B (74)breaking-down time 复位时间 bl>b/u7/6
B (75)budget 预算 |j}F$*SE[
B (76)budget center 预算中心 J9=0?^v-:B
B (77)budget cost allowance 预算成本折让 j4SGA#;v
B (78)budget manual 预算手册
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B (79)budget period 预算期间 X|1YGZJ
B (80)budgetary control 预算控制 _%TeTNY#
B (81)budgeted capacity 预算生产能力 *=9#tYn~
B (82)burden 制造费用 "3 oU
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B (83)business center 经营中心 /cen#pb
B (84)business entity 营业个体 :Fd9N).%
B (85)business unit 经营单位 ViT 5Jn7
B (86)buy-out management 管理性购买产权 {bW3%iU
B (87)by-product 副产品 <a[8;YQC
C (88)called-up share capital 催缴股本 M>gZVB,eP>
C (89)capacity 生产能力 b{>dOI*.}
C (90)capacity ratios 生产能力比率 ;L%~c4`l~m
C (91)capital 资本 ^|{fB,B
C (92)capital assets pricing model资本资产计价模式 KL"L65g&
C (93)capital commitment 承诺资本 \\Tp40m+
C (94)capital employed 已运用的资本 Rs[]i;
C (95)capital expenditure 资本支出 g
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C (96)capital expenditureauthorization 资本支出核准 R,+(JgJ
C (97)capital expenditure control 资本支出控制 rK
)
C (98)capital expenditure proposal资本支出申请 iQ"F`C
C (99)capital funding planning 资本基金筹集计划 }z-
C (100)capital gain 资本收益 K.1yncS^
C (101)capital investment appraisal资本投资评估 +M&S
C (102)capital maintenance 资本保全 =T4w:
C (103)capital resource planning 资本资源计划 NB+O;
C (104)capital surplus 资本盈余 $QBUnLOek&
C (105)capital turnover 资本周转率 xF|*N<9(</
C (106)card 记录卡 n1(X%%2
C (107)cash 现金 E"&9FxS]^
C (108)cash account 现金账户 1W<_5 j_
C (109)cash book 现金账薄
ah9',( (!
C (110)cash cow 金牛产品 %\&dFwb
C (111)cash flow 现金流量 i4rF~'h@
C (112)cash discounted 现金贴现 fr2w k}/b
C (113)cash flow budget 现金流量预算 `3oP^#
C (114)cash flow statement 现金流量表 A_|FsQ6$P
C (115)cash ledger 现金分类账 3F!+c 8e
C (116)cash limit 现金限额 q:sR zX
C (117)CCA 现时成本会计 ScoHtX3
C (118)center 中心 }_;!E@
C (119)changeover time 变更时间 fEv36xb2S
C (120)chartered entity 特许经济个体 "]Td^Nxi
C (121)cheque 支票 ?}
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C (122)cheque register 支票登记薄 7"i*J6y*
C (123)coin analysis 零钱分类 j!7Uj]
C (124)classification 分类 0*@S-Lj^c
C (125)clock card 工时卡 o|q#A3%?
C (126)code 代码 7b2<,
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C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 TN`
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C (129)company limited byguarantee 有限担保责任公司 ,`@|C
Z-4A
C (130)company limited shares 股份有限公司 Z"+!ayA7D
C (131)competitive position 竞争能力状况 E/']M~Q
C (132)concept 概念 MV\zwH
C (133)conglomerate 跨行业企业 <5~>.DuE
C (134)consistency concept 一致性概念 @ R Bw T
C (135)consolidated accounts 合并报表 X-FHJ4
C (136)consolidation accounting 合并会计 nB0ol-<
C (137)consortium 财团 0+pJv0u
C (138)contingency plan 应急计划 jMbK7
1K%
C (139)contingent liabilities 或有负债 B{ "<\g
C (140)continuous operation 连续生产 y8z%s/gRh
C (141)contra 抵消 JvaaBXkS\
C (142)contract cost 合同成本 NLY5L7
C (143)contract costing 合同成本计算 epyfggMT
C (144)contribution 贡献毛益 q/?_djv
C (145)contribution centre 贡献中心 B4aZ3.&W
C (146)contribution chart 贡献图 !F)oX7"
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 <=M
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C (148)contribution to salesration 贡献毛益对销售比率 #KW:OFT
C (149)control 控制 e r$ 'c
C (150)control account 控制帐户 pASVnXJZ
C (151)control limits 控制限度 CV "Y40
C (152)controllability concept 可控制概念 Shz;)0To
C (153)controllable cost 可控制成本 sKO
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C (154)conversion cost 加工成本 xK3;/!\`
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]
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C (156)corporate appraisal 公司评估 }DaYO\:yK*
C (157)corporate planning 公司计划 e IA=?k.y
C (158)corporate social reporting 公司社会报告 ^ BKr0~4A
C (159)corporation 股份公司 ,qB081hPG
C (160)cost 成本 oVW?d]R
C (161)cost account 成本帐户 lV'83
C (162)cost accounting 成本会计 {AUEVt
C (163)cost accounting manual 成本手册 &=bI3-
C (164)cost accounts calendar 成本报表的日历时间 mGvP9E"&
C (165)cost adjustment 成本调整 ( Iew%U
C (166)cost allocation 成本分配 qa6~N3*
C (167)cost apportionment 成本分摊 <!^Z|E
C (168)cost attribution 成本归属 \.
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C (169)cost audit 成本审计 I]X<L2
C (170)cost behaviour 成本性态 Sdp1h0E}7=
C (171)cost benefit analysis 成本效益分析 <lR8MqjM_
C (172)cost center 成本中心 ;rgsPVbVf
C (173)cost driver 成本动因