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注会《审计》英语常用词汇 AEWrrE
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1.audit 审计 G[>CBh5
2.attestation 鉴证 L$!2<eK
3.credibility 可信赖程度 ,+OVRc
4.audit of financial statements 财务报表审计 /5epDDP-t5
5.agreed-upon procedures 执行商定程序 @Ss
W
6.high levels of assurance 高水平保证 *M`,#
7.compilation 编制 p(4B"[ !S
8.reliability 可靠性 7tJ#0to
9.relevance 相关性 =I&BO[d
10.professional skepticism 职业谨慎 v5?)J91
11.objectivity 客观性 XJl
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12. professional competence 专业胜任能力 \0;w7tdo
13.Senior/CPA-in-charge 项目经理 iDgc$'%?
14.audit engagement letter 业务约定书 W:w SM*
15.recurring audit 连续审计 E;4d lL`*
16.the client 委托人 #a|r
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17.change CPA 更换注册会计师 'ju_l)(R
18.the existing CPA 现任注册会计师 $JBb]
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19.the successor CPA 后任注册会计师 4~oRcO8!Y
20.the preceding CPA前任注册会计师 IvQuxs&a
21.issue the audit report 出具审计报告 l$HBYA\Qh
22.expert 专家 q`z1ht
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23.the board of directors 董事会 ;F%
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24.knowledge of the entity‘ s business 了解被审计单位情况 wNFx1u^/)
25.assess material misstatement risks评估重大错报风险 5BLBcw\;
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 ?/@XJcm+
27.a general knowledge of —— 初步了解―――的情况 N 5{w
28.a more knowledge of—— 进一步了解的情况 G'wW-|
29.the prior year‘s working papers 以前年度工作底稿 r~,3
30.minutes of meeting 会议纪要 Ag(JSVY
31.business risks 经营风险 [?,+DY
32.appropriateness 适当性 ;8e}X6YU
33.accounting estimate 会计估计 u!It';j
34.management representations 管理层声明 bng/v
35.going concern assumption 持续经营假设 u~'_Uqp
36.audit plan 审计计划 l;aO"_E1m
37.significant audit areas 重点审计领域 |L}tAS`8
38.error 错误 !VudZ]Sg
39.fraud舞弊 v
-!Spf
40.modified or additional procedures 修改或追加审计程序 ZN'B@E=p
41.misappropriation of assets 侵占资产 fcohYo5mh
42.transactions without substance 虚假交易 n1R{[\ >1
43.unusual pressures 异常压力 3aU4Z|f~
44.the suspected noncompliance 涉嫌存在违法行为 { VM^K1
45.materialiy 重要性 ,]9p&xu
46.exceed the materiality level 超过重要性水平 ^foCcO
47.approach the materiality level 接近重要性水平 9&B#@cw
48.an acceptably low level 可接受水平 p>T
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 1[a#blL6W
50.misstatements or omissions 错报或漏报 y<v-,b*
51.aggregate 总计 Z%I '
sWOd
52.subsequent events 期后事项 4Uwcc):f
53.adjust the financial statements 调整财务报表 w#L`|cYCm
54.perform additional audit procedures 实施追加的审计程序 (X2[}K
55.audit risk 审计风险 (Nf!E[}Z
56.detection risk 检查风险 Ck/w:i@>?
57.inappropriate audit opinion 不适当的审计意见 ?AI`,*^
58.material misstatement 重大的错报 s!F8<:FRJD
59.tolerable misstatement 可容忍错报 =6fJUy^M\
60.the acceptable level of detection risk 可接受的检查风险 8f'r_,"
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?4W6TS
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62.simall business 小规模企业 2G:KaQ)
63.accounting system 会计系统 nx{X^oc8e
64.test of control 控制测试 nU2w\(3|
65.walk-through test 穿行测试 +& M>J|
66.communication 沟通 >oAXS\Ts
67.flow chart 流程图 d:z7
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68.reperformance of internal control 重新执行 {G|= pM\'
69.audit evidence 审计证据 bNvc@oo
70.substantive procedures 实质性程序 pYUQSsqC
71.assertions 认定 Oo>Uu{{
72.esistence 存在 ~qA\u5sB9@
73.occurrence 发生 W<~u0AyO
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74.completeness 完整性 C,<FV+r=^
75.rights and obligations 权利和义务 Qk.[#
76.valuation and allocation 计价和分摊 h
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77.cutoff 截止 a72L%oJ
78.accuracy 准确性 73ABop
79.classification 分类 $JK,9G[Vu
80.inspection 检查 P}!pmg6V
81.supervision of counting 监盘 QbWeQ[V{
82.observation 观察 PvxU.
83.confirmation 函证 z<cPy)F]"
84.computation 计算 R!x
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85.analytical procedures 分析程序 Q$yQ^ mG
86.vouch 核对 >T\^dHtz
87.trace 追查 h4~VzCR4x\
88.audit sampling 审计抽样 i$!K{H1{9
89.error 误差 a3 t||@v!
90.expected error 预期误差 2>^jMl
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91.population 总体 W#x~x| (c
92.sampling risk 抽样风险 !}"P Hby5N
93.non- sampling risk 非抽样风险 2P|j<~JS
94.sampling unit 抽样单位 1w 9zl}
95.statistical sampling 统计抽样 ;s$
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96.tolerable error 可容忍误差 mw\Pv|
97.the risk of under reliance 信赖不足风险 `4q
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98.the risk of over reliance 信赖过度风险 Z =*h9,MY
99.the risk of incorrect rejection 误拒风险 ~yRKNH*M
100. the risk of incorrect acceptance 误受风险 5J6~]J
101.working trial balance 试算平衡表 a{kLAx[>
102.index and cross-referencing 索引和交叉索引 ~(.&nysZ-
103.cash receipt 现金收入 nc#} \
104.cash disbursement 现金支出 pE G!j ~
105.bank statement 银行对账单 AnBD~h h
106.bank reconciliation 银行存款余额调节表 ]L\]Ll;
107.balance sheet date 资产负债表日 gI+dyoh
108.net realizable value 可变现净值 |7miT!y8
109.storeroom 仓库 {>X2\.Rl
110.sale invoice 销售发票 :l {%H^;1
111.price list 价目表 Uee$5a>(
112.positive confirmation request 积极式询证函 19\
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113.negative confirmation request 消极式询证函 . H8 6f !=
114.purchase requisition 请购单 ]_! .xx>
115.receiving report 验收报告 p$XvVzW#<
116.gross margin 毛利 d!4:nvKx
117.manufacturing overhead 制造费用 Y0o{@)Y:
118.material requisition 领料单 m*>gG{3;
119.inventory-taking 存货盘点 LH q~`
120.bond certificate 债券 XK@Ct eP"
121.stock certificate 股票 cB 1NN<
122.audit report 审计报告 s)kr=zdyo
123.entity 被审计单位 6J3<k(#:
124.addressee of the audit report 审计报告的收件人 {jEEAH)
125.unqualified opinion 无保留意见 $< .wQ8:Q
126.qualified opinion 保留意见 nX+c
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127.disclaimer of opinion 无法表示意见 jh~E!%d77
128.adverse opinion 否定意见 zm=|#f
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A (1)ABC 作业基础成本计算 >ti)m >
f
A (2)absorbed overhead 已吸收制造费用 di~ [Ivw
A (3)absorption costing 吸收成本计算 )H*BTfmt
A (4)account 账户,报表 ]/?$DNjCc
A (5)accounting postulate 会计假设 ;fm>
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A (6)accounting series release 会计公告文件 FOSC#W9E
A (7)accounting valuation 会计计价 <*HsJwr)u
A (8)account sale 承销清单 i[n3ILn
A (9)accountability concept 经营责任概念 Ez Xi*/
A (10)accountancy 会计职业 yOm#c>X
A (11)accountant 会计师 cx*$GaMk
A (12)accounting 会计 O
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A (13)agency cost 代理成本
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A (14)accounting bases 会计基础 !/EN
A (15)accounting manual 会计手册 LP//\E_]
A (16)accounting period 会计期间 b}m@2DR'|m
A (17)accounting policies 会计方针 vF'Y; M
A (18)accounting rate of return 会计报酬率 -)!;45
A (19)accounting reference date 会计参照日 P,K^oz}
A (20)accounting reference period 会计参照期间 $gaGaB
A (21)accrual concept 应计概念 3^Z@fC
A (22)accrual expenses 应计费用 Mdy4H[Odq
A (23)acid test ration 速动比率(酸性测试比率) rTA#4.*&
A (24)acquisition 购置 O?qM=
W
A (25)acquisition accounting 收购会计 OC Wyp
A (26)activity based accounting 作业基础成本计算 [}?E,1Q3
A (27)adjusting events 调整事项 wl%I(Cw{]
A (28)administrative expenses 行政管理费 1<pb=H
A (29)advice note 发货通知 {[r}gS%
A (30)amortization 摊销 NV;T*I8O
A (31)analytical review 分析性检查 )xYGJq4
A (32)annual equivalent cost 年度等量成本法 g,\O}jT\'
A (33)annual report and accounts 年度报告和报表 \|C~VU@
A (34)appraisal cost 检验成本 uP2Wy3`V
A (35)appropriation account 盈余分配账户 VI8/@A1Gv
A (36)articles of association 公司章程细则 .;%`I
A (37)assets 资产 E5t
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A (38)assets cover 资产保障 5DVSaI$ =
A (39)asset value per share 每股资产价值 <d$t*vnq
A (40)associated company 联营公司 p!+bn,?G
A (41)attainable standard 可达标准 %[k"A
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A (42)attributable profit 可归属利润 Md>9Daa~
A (43)audit 审计 Kq}-)
A (44)audit report 审计报告 WTu1t]
A (45)auditing standards 审计准则 y6 gaoj
A (46)authorized share capital 额定股本 !'kr:r}gg
A (47)available hours 可用小时 -}"nb-RR\
A (48)avoidable costs 可避免成本 ;~Q`TWC
B (49)back-to-back loan 易币贷款 MZdj!(hO
B (50)backflush accounting 倒退成本计算 opon"{
B (51)bad debts 坏帐 V_jGL<X|
B (52)bad debts ratio 坏帐比率 NsL!AAN[V
B (53)bank charges 银行手续费 9mB] \{^
B (54)bank overdraft 银行透支 He}"e&K
B (55)bank reconciliation 银行存款调节表 v=x)]<E"_
B (56)bank statement 银行对账单 NdM \RD_R
B (57)bankruptcy 破产 FdS'0#$
B (58)basis of apportionment 分摊基础 D
#C\| E:
B (59)batch 批量 Twpk@2=l
B (60)batch costing 分批成本计算 Z#s-(wf
B (61)beta factor B(市场)风险因素 6'jgjWEe3&
B (62)bill 账单 4'H)h'#C
B (63)bill of exchange 汇票
F2dwT
B (64)bill of landing 提单 dG}*M25
B (65)bill of materials 用料预计单 hCB _g
B (66)bill payable 应付票据 >,c'Z<TM
B (67)bill receivable 应收票据 >\!k~Zi
B (68)bin card 存货记录卡 Bh()?{
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B (69)bonus 红利 I\('b9"*
B (70)book-keeping 薄记 |uM(A~?
B (71)Boston classification 波士顿分类 Ba9"IXKH
B (72)breakeven chart 保本图 a
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B (73)breakeven point 保本点 .
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B (74)breaking-down time 复位时间 e
J:#vX86
B (75)budget 预算 8hZc#b;
B (76)budget center 预算中心 MO
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B (77)budget cost allowance 预算成本折让 7}vx]p2
B (78)budget manual 预算手册 CiIIlE4
B (79)budget period 预算期间 =+"-8tz8FV
B (80)budgetary control 预算控制 DU:+D}vl
B (81)budgeted capacity 预算生产能力 P$"s*otr
B (82)burden 制造费用 m0JJPBp
B (83)business center 经营中心 __)"-\w-_(
B (84)business entity 营业个体 rz5@E
B (85)business unit 经营单位 A2I\T,Z
B (86)buy-out management 管理性购买产权 .zvvk
B (87)by-product 副产品 z"V`8D
C (88)called-up share capital 催缴股本 \;!g@?CA
C (89)capacity 生产能力 F& ['w-n%
C (90)capacity ratios 生产能力比率 "2`/mtMon
C (91)capital 资本 gX/?
C (92)capital assets pricing model资本资产计价模式 0t)5K O
C (93)capital commitment 承诺资本 (YHK,aC>u
C (94)capital employed 已运用的资本 KZ|p_{0&
C (95)capital expenditure 资本支出 @EUvx
C (96)capital expenditureauthorization 资本支出核准 &[$t%:`
C (97)capital expenditure control 资本支出控制 |6~ Kin
C (98)capital expenditure proposal资本支出申请 .wkW<F7
C (99)capital funding planning 资本基金筹集计划 zO 6Sl[)
C (100)capital gain 资本收益 jgT *=/GH2
C (101)capital investment appraisal资本投资评估 2z9N/SyN
C (102)capital maintenance 资本保全 %6TS_IpJ
C (103)capital resource planning 资本资源计划
-Vj112 fI
C (104)capital surplus 资本盈余 TR!7@Mu3
C (105)capital turnover 资本周转率 GX%r-
C (106)card 记录卡 2jyxP6t
C (107)cash 现金 ^PowL
:
C (108)cash account 现金账户 3q`Uq`t4mR
C (109)cash book 现金账薄 36yIfC,
C (110)cash cow 金牛产品 gr4JaV
C (111)cash flow 现金流量 C.+:FY.H
C (112)cash discounted 现金贴现 h~k+!\
C (113)cash flow budget 现金流量预算 b
R9iqRbn
C (114)cash flow statement 现金流量表 .'S_9le
C (115)cash ledger 现金分类账 r1.OLn?C
C (116)cash limit 现金限额 MG74,D.f
C (117)CCA 现时成本会计 r&nEM6
C (118)center 中心 W!
GUA<
C (119)changeover time 变更时间 1|5TuljTd
C (120)chartered entity 特许经济个体 ?wMS[Kj
C (121)cheque 支票 3y*dBw
C (122)cheque register 支票登记薄 A"~Oi
C (123)coin analysis 零钱分类 M/jdMfU
C (124)classification 分类 &5R-bYGW
C (125)clock card 工时卡 l1]'3]P(
C (126)code 代码 %DhLU~VX
C (127)commitment accounting 承诺确认会计 oNRp
C (128)common cost 共同成本 tflUy\H>
C (129)company limited byguarantee 有限担保责任公司 ~0Mw\p%}
C (130)company limited shares 股份有限公司 JO\KTWtjO
C (131)competitive position 竞争能力状况 64f6D"."
C (132)concept 概念 4m6%HV8{}[
C (133)conglomerate 跨行业企业 xd]7?L@h.I
C (134)consistency concept 一致性概念 |}<!O@<|
C (135)consolidated accounts 合并报表 t&rr;W]
C (136)consolidation accounting 合并会计 h
($Jo
C (137)consortium 财团 #v:A-u
C (138)contingency plan 应急计划 wyv%c/Wl
S
C (139)contingent liabilities 或有负债 l# |M.V6G
C (140)continuous operation 连续生产 _kQOax{c/
C (141)contra 抵消 n$ZxN"q <
C (142)contract cost 合同成本 fx/If
C (143)contract costing 合同成本计算 ^-7-jZ@jz
C (144)contribution 贡献毛益 OZE.T-{
C (145)contribution centre 贡献中心 =+VI{~.|}
C (146)contribution chart 贡献图 {)& b6}2h
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 1Ewg_/R
C (148)contribution to salesration 贡献毛益对销售比率 !tuK.?q|l
C (149)control 控制 UUxP4
C (150)control account 控制帐户 0ZtH
C (151)control limits 控制限度 Ms=11C
C (152)controllability concept 可控制概念 o^<W3Z
C (153)controllable cost 可控制成本 10$:^
C (154)conversion cost 加工成本 _)^`+{N<
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 yb'v*B]
C (156)corporate appraisal 公司评估 1:Xg&4s
C (157)corporate planning 公司计划 2w/qH4
C (158)corporate social reporting 公司社会报告 ' g Fewo
C (159)corporation 股份公司 GlaZZ,
C (160)cost 成本 KPdlg.
C (161)cost account 成本帐户 )iCg,?SSw=
C (162)cost accounting 成本会计 a`S3v
C (163)cost accounting manual 成本手册 ;Yn_*M/*
C (164)cost accounts calendar 成本报表的日历时间 Ct}rj-L<i
C (165)cost adjustment 成本调整 3H,>[&d
C (166)cost allocation 成本分配 1DM$FG_Z-
C (167)cost apportionment 成本分摊 <W88;d33r=
C (168)cost attribution 成本归属 KPI[{T\`ZM
C (169)cost audit 成本审计 ]d,#PF
C (170)cost behaviour 成本性态 J*]JH{
C (171)cost benefit analysis 成本效益分析 zl["}I(*n
C (172)cost center 成本中心 ]`eJSk.
C (173)cost driver 成本动因