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注会《审计》英语常用词汇 6 GqR]KD
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1.audit 审计 3copJS
2.attestation 鉴证 o'O;69D]tX
3.credibility 可信赖程度 3|x*lmit
4.audit of financial statements 财务报表审计 G
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5.agreed-upon procedures 执行商定程序 E">FH>8K}
6.high levels of assurance 高水平保证 Au~l
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7.compilation 编制 \"Jgs.
8.reliability 可靠性 C@1B?OfJ
9.relevance 相关性 ;5Spdi4w
10.professional skepticism 职业谨慎 4c^WQ>[
11.objectivity 客观性 jrk48z
12. professional competence 专业胜任能力 Mtq\xF,/+
13.Senior/CPA-in-charge 项目经理 &m[ZpJ9
14.audit engagement letter 业务约定书 ?gD^K,A Hd
15.recurring audit 连续审计 "sh*,K5x|
16.the client 委托人 imw,Nb
17.change CPA 更换注册会计师 Sy()r 6n
18.the existing CPA 现任注册会计师 wr>[Eo@%\
19.the successor CPA 后任注册会计师 Z$jqB~=^e
20.the preceding CPA前任注册会计师 d^h`gu~3
21.issue the audit report 出具审计报告 v_^>*Vm*
22.expert 专家 {02$pO
23.the board of directors 董事会 fSc)PqLP
24.knowledge of the entity‘ s business 了解被审计单位情况 b$FK}D5
25.assess material misstatement risks评估重大错报风险 ~i_YrTp
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -4wr)zjfW
27.a general knowledge of —— 初步了解―――的情况 u|(;SY
28.a more knowledge of—— 进一步了解的情况 r)<c
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29.the prior year‘s working papers 以前年度工作底稿 M18> %zM
30.minutes of meeting 会议纪要 Ck1{\=t
31.business risks 经营风险 jEh Px
32.appropriateness 适当性 %vn"tp
33.accounting estimate 会计估计 ^cRAtoa
34.management representations 管理层声明 R|D%1@i]
35.going concern assumption 持续经营假设 Ln
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36.audit plan 审计计划 =1#obB
37.significant audit areas 重点审计领域 N$ oQK(
38.error 错误 Ob!NC&
39.fraud舞弊 OTe h8h
40.modified or additional procedures 修改或追加审计程序 t?Ku6Z'
41.misappropriation of assets 侵占资产 65 ]>6D43
42.transactions without substance 虚假交易 pTeN[Yu?
43.unusual pressures 异常压力 2o)8 'Lp
44.the suspected noncompliance 涉嫌存在违法行为 ==#mlpi`S[
45.materialiy 重要性 -XASS%
46.exceed the materiality level 超过重要性水平 @tT2o@2Y^
47.approach the materiality level 接近重要性水平 VEsIhjQ
48.an acceptably low level 可接受水平 ?i{/iH~Sf
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 4yK{(!&i+
50.misstatements or omissions 错报或漏报 s@02?+/
51.aggregate 总计 WU$l@:Yo
52.subsequent events 期后事项 E4N/or
53.adjust the financial statements 调整财务报表 NI
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54.perform additional audit procedures 实施追加的审计程序 M"\Iw'5$
55.audit risk 审计风险 q!;u4J
56.detection risk 检查风险 :_8Nf1B+T
57.inappropriate audit opinion 不适当的审计意见 F:7
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58.material misstatement 重大的错报 jWL%*dJrN
59.tolerable misstatement 可容忍错报 ]A&pXAM
60.the acceptable level of detection risk 可接受的检查风险 Y;)l
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;IOM3'5T@
62.simall business 小规模企业 'vwu^u?
63.accounting system 会计系统 rSa=NpFxLu
64.test of control 控制测试 K>2M*bGcp
65.walk-through test 穿行测试 gp+aUK~o
66.communication 沟通 EvYe1Y-
67.flow chart 流程图 v?Zo5uVoq
68.reperformance of internal control 重新执行 &K*Kr=9N
69.audit evidence 审计证据 v\lKY*@f
70.substantive procedures 实质性程序 Y(RB@+67
71.assertions 认定 Y{d-k1?s5
72.esistence 存在 t
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73.occurrence 发生 b($9gre>mI
74.completeness 完整性 =4[
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75.rights and obligations 权利和义务 xs6k
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76.valuation and allocation 计价和分摊 e_YTh^wU
77.cutoff 截止 _]v@Dq VP
78.accuracy 准确性 Hp>_:2O8s
79.classification 分类 V]Rt[l]
80.inspection 检查 mCe"=[
81.supervision of counting 监盘 WES$B7y
82.observation 观察 hnimd~E52k
83.confirmation 函证 (u4'*[o\t
84.computation 计算 [*J?TNk
85.analytical procedures 分析程序 dY{qdQQ}
86.vouch 核对 0qq>(K[
87.trace 追查 |LRAb#F\
88.audit sampling 审计抽样 !]3kFWs
89.error 误差 [sNvCE$\]
90.expected error 预期误差 *X5<]{7c
91.population 总体 KV)if'
92.sampling risk 抽样风险 Pcjrv:0$
93.non- sampling risk 非抽样风险 -TMg9M4
94.sampling unit 抽样单位 Ft^X[5G4L
95.statistical sampling 统计抽样 p9 G{Q
96.tolerable error 可容忍误差 ix hF,F
97.the risk of under reliance 信赖不足风险 M._;3_)%/
98.the risk of over reliance 信赖过度风险 nAC>']K4$
99.the risk of incorrect rejection 误拒风险 2bOl`{x
100. the risk of incorrect acceptance 误受风险 v@4vitbG9
101.working trial balance 试算平衡表 9k~%HN-[
102.index and cross-referencing 索引和交叉索引 p, T
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103.cash receipt 现金收入 Z~w2m6;s
104.cash disbursement 现金支出 N!fjN >cw
105.bank statement 银行对账单 0NK|3]p
106.bank reconciliation 银行存款余额调节表 *07?U")
107.balance sheet date 资产负债表日 18Vn[}]"
108.net realizable value 可变现净值 ==UYjbuU
109.storeroom 仓库 gA`QV''/:
110.sale invoice 销售发票 T^F83
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111.price list 价目表 z9!OzGtIR
112.positive confirmation request 积极式询证函 CH#K0hi
113.negative confirmation request 消极式询证函 hQ}_(F_H
114.purchase requisition 请购单 q6ZewuV.
115.receiving report 验收报告 +v~x_E5FP
116.gross margin 毛利 qyAnq%B}
117.manufacturing overhead 制造费用 a`8]TD
118.material requisition 领料单 ;%Px~g
119.inventory-taking 存货盘点 dz^b(q
120.bond certificate 债券 'N^*,
121.stock certificate 股票 Z- t&AH
122.audit report 审计报告 G[*z,2Kb>
123.entity 被审计单位 f[
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124.addressee of the audit report 审计报告的收件人 %|%eGidu
125.unqualified opinion 无保留意见 PD^G$LT
126.qualified opinion 保留意见 I:HrBhI)wP
127.disclaimer of opinion 无法表示意见 =j{tFxJ
128.adverse opinion 否定意见 *dxm|F98
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A (1)ABC 作业基础成本计算 cly} [<w!
A (2)absorbed overhead 已吸收制造费用 ZyDNtX%
A (3)absorption costing 吸收成本计算 jO/cdLKX(
A (4)account 账户,报表 g?xD*3<
A (5)accounting postulate 会计假设 :|$cG~'J
A (6)accounting series release 会计公告文件 s7HKgj
A (7)accounting valuation 会计计价 /G|v.#2/g
A (8)account sale 承销清单 "*t0
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A (9)accountability concept 经营责任概念 )0/*j]Kf
A (10)accountancy 会计职业 K a&
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A (11)accountant 会计师 ] jY^*o[
A (12)accounting 会计 z9g ++]rkJ
A (13)agency cost 代理成本 MPDRMGR@i
A (14)accounting bases 会计基础 ]8fn1Hx\
A (15)accounting manual 会计手册 >~Xe` }'
A (16)accounting period 会计期间 2Wu`Dp;&l
A (17)accounting policies 会计方针 iC5HrOl6U
A (18)accounting rate of return 会计报酬率 @0s'
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A (19)accounting reference date 会计参照日 934j5D
A (20)accounting reference period 会计参照期间 lVQE}gd%m
A (21)accrual concept 应计概念 .ARM~{q6)@
A (22)accrual expenses 应计费用 XI ;] c5
A (23)acid test ration 速动比率(酸性测试比率) $,J}w%A
A (24)acquisition 购置 <F(S_w62
A (25)acquisition accounting 收购会计 8'L:D
A (26)activity based accounting 作业基础成本计算 Lui6;NY
A (27)adjusting events 调整事项 6r`N\ :18
A (28)administrative expenses 行政管理费 {@iLfBh5
A (29)advice note 发货通知 jL8A_'3B
A (30)amortization 摊销 TIZ2'q5wg
A (31)analytical review 分析性检查 K!Fem6R
A (32)annual equivalent cost 年度等量成本法 vanV |O
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 <" nWGF4d
A (35)appropriation account 盈余分配账户 Sir1>YEm
A (36)articles of association 公司章程细则
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A (37)assets 资产 YJMs9X~3
A (38)assets cover 资产保障 R6BbkYWrX
A (39)asset value per share 每股资产价值 BO4;S/ O
A (40)associated company 联营公司 ZzNHEV
A (41)attainable standard 可达标准 gm2|`^Xq$
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A (42)attributable profit 可归属利润
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A (43)audit 审计 4K'U}W
A (44)audit report 审计报告 D ka8[z7
A (45)auditing standards 审计准则 kmC0.\
A (46)authorized share capital 额定股本 K=
HLMDs
A (47)available hours 可用小时 -&`_bf%M
A (48)avoidable costs 可避免成本 F<4:P=
B (49)back-to-back loan 易币贷款 3e;|KU
B (50)backflush accounting 倒退成本计算 {q`8+$Z;
B (51)bad debts 坏帐 bR)P-9rs
B (52)bad debts ratio 坏帐比率 fo+s+Q|Y
B (53)bank charges 银行手续费 2F`#df
B (54)bank overdraft 银行透支 \t1#5
B (55)bank reconciliation 银行存款调节表 X4S|JT
B (56)bank statement 银行对账单 (kB
B (57)bankruptcy 破产 l"E{ ?4
B (58)basis of apportionment 分摊基础 |Vqm1.1/Zv
B (59)batch 批量 uP%VL}%0
B (60)batch costing 分批成本计算 @,eo*
B (61)beta factor B(市场)风险因素 2<5LQr
B (62)bill 账单 8)eRm{
B (63)bill of exchange 汇票 S$hxR
B (64)bill of landing 提单 ^8~TsK~
B (65)bill of materials 用料预计单 d;p3cW"
B (66)bill payable 应付票据 Yg '(
B (67)bill receivable 应收票据 `Wjq$*
B (68)bin card 存货记录卡 -e(<Jd_=
B (69)bonus 红利 )s^gT]"N
B (70)book-keeping 薄记 fqbeO 9x
B (71)Boston classification 波士顿分类 l<uI-RX"
B (72)breakeven chart 保本图 Zf}2c8Vc4
B (73)breakeven point 保本点 ~&p]kmwXSX
B (74)breaking-down time 复位时间 AZhI~QWo
B (75)budget 预算 T88$sD.2
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B (76)budget center 预算中心 JS8pN5
B (77)budget cost allowance 预算成本折让 [dP<A?s
B (78)budget manual 预算手册 ,&4
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B (79)budget period 预算期间 Gdb0e]Vt+
B (80)budgetary control 预算控制 A\
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B (81)budgeted capacity 预算生产能力 *!y04'p`<
B (82)burden 制造费用 &$CyT6mb^
B (83)business center 经营中心 9NVtvBA
B (84)business entity 营业个体 89D`!`Ah]
B (85)business unit 经营单位 ym6Emf]
B (86)buy-out management 管理性购买产权 Z"Hq{?l9
B (87)by-product 副产品 T+P{,,a/]
C (88)called-up share capital 催缴股本
)E=B;.FH
C (89)capacity 生产能力
y@*4*46v
C (90)capacity ratios 生产能力比率 um]*nXIr
C (91)capital 资本 |>U<EtA"
C (92)capital assets pricing model资本资产计价模式 ld(_+<e
C (93)capital commitment 承诺资本 T<7}IH$6xE
C (94)capital employed 已运用的资本 Pfvb?Hy
C (95)capital expenditure 资本支出 `_Iyr3HAf
C (96)capital expenditureauthorization 资本支出核准 ~oSA&v4V
C (97)capital expenditure control 资本支出控制 4%nK0FAj
C (98)capital expenditure proposal资本支出申请 7YTO{E6]d\
C (99)capital funding planning 资本基金筹集计划 ~P,Z@|c4
C (100)capital gain 资本收益 t"%~r3{
C (101)capital investment appraisal资本投资评估 [*)2Ou
C (102)capital maintenance 资本保全 ZT&[:>upR
C (103)capital resource planning 资本资源计划 EMH-[EBx
C (104)capital surplus 资本盈余 v8E:64
C (105)capital turnover 资本周转率 mXJG &EA
C (106)card 记录卡 gPKO-Fsd"
C (107)cash 现金 rM~Mqpk
C (108)cash account 现金账户 B\AyG4J
C (109)cash book 现金账薄 >/C,1}p[
C (110)cash cow 金牛产品 M-QQ
C (111)cash flow 现金流量 aF"PB
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C (112)cash discounted 现金贴现 U/U_q-z]
C (113)cash flow budget 现金流量预算 .ejC#vB{KM
C (114)cash flow statement 现金流量表 su\Lxv
C (115)cash ledger 现金分类账 E?K(MT&@
C (116)cash limit 现金限额 O>X!78]#K
C (117)CCA 现时成本会计 tJd/uQJ
C (118)center 中心 k~<ORnda
C (119)changeover time 变更时间 0\ j)!b
C (120)chartered entity 特许经济个体 2V9"{F?
C (121)cheque 支票 @d3yqA
C (122)cheque register 支票登记薄 yyVJb3n5:!
C (123)coin analysis 零钱分类 bsc b
C (124)classification 分类 &{M-<M
C (125)clock card 工时卡 M#],#o*G
C (126)code 代码 |9CPT%A#
C (127)commitment accounting 承诺确认会计 b7M )
C (128)common cost 共同成本 =1B;<aZH!
C (129)company limited byguarantee 有限担保责任公司 Cq=k3d#}
C (130)company limited shares 股份有限公司 O'~^wu.
C (131)competitive position 竞争能力状况 `kOp9(Q{
C (132)concept 概念 ,+n
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C (133)conglomerate 跨行业企业 = p2AK\
C (134)consistency concept 一致性概念 w~9Y=|YI7
C (135)consolidated accounts 合并报表 1@]gBv<
C (136)consolidation accounting 合并会计 1G, '
C (137)consortium 财团 :,^x?'HK
C (138)contingency plan 应急计划 d5LL(
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C (139)contingent liabilities 或有负债 [ dVRVm0N
C (140)continuous operation 连续生产 NTM.Vj
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C (141)contra 抵消 _B==S4^/yU
C (142)contract cost 合同成本 <e8
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C (143)contract costing 合同成本计算 |2X+( F Ed
C (144)contribution 贡献毛益 /LCRi
C (145)contribution centre 贡献中心 Kzfy0LWM
C (146)contribution chart 贡献图 a,*|*Cv
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 c30kb
C (148)contribution to salesration 贡献毛益对销售比率 +r =p,leb
C (149)control 控制 N*hx;k9
C (150)control account 控制帐户 [ 3SbWwg
C (151)control limits 控制限度 ?0+J"FH# W
C (152)controllability concept 可控制概念 6k\8ulHw
C (153)controllable cost 可控制成本 ,n{|d33
C (154)conversion cost 加工成本 M059"X="
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 hKK"D:?PRs
C (156)corporate appraisal 公司评估 2I~a{:O
C (157)corporate planning 公司计划 4L6'4 t"s
C (158)corporate social reporting 公司社会报告 yD&UH_ 1g
C (159)corporation 股份公司 Y5Z<uD
C (160)cost 成本 ?)c9!hR
C (161)cost account 成本帐户 xOpCybmc
C (162)cost accounting 成本会计 V0$:t^^
C (163)cost accounting manual 成本手册 klC48l
C (164)cost accounts calendar 成本报表的日历时间 -f[95Z3}
C (165)cost adjustment 成本调整 ^
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C (166)cost allocation 成本分配 Nj4^G ~_
C (167)cost apportionment 成本分摊 p8u-3
C (168)cost attribution 成本归属 Rwz (20n\^
C (169)cost audit 成本审计 XbAoW\D(
C (170)cost behaviour 成本性态 D~<0CQ3n.
C (171)cost benefit analysis 成本效益分析 O>L
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C (172)cost center 成本中心 4^BHJOvs
C (173)cost driver 成本动因