t:"3MiM=c
erhez
注会《审计》英语常用词汇 NFyKTA6
=Z ql6D
6Ey
@)p..E
1.audit 审计 zpjE_|
2.attestation 鉴证 ?a-5^{{
3.credibility 可信赖程度 V8#NXUg<!
4.audit of financial statements 财务报表审计 {1gT{2/~@
5.agreed-upon procedures 执行商定程序 G6dUm_iB
6.high levels of assurance 高水平保证 )-X/"d
7.compilation 编制 GvZ[3GT
8.reliability 可靠性 Zo,066'+[.
9.relevance 相关性 Y?$
10.professional skepticism 职业谨慎 R.cR:fA
11.objectivity 客观性 #{?~XS
12. professional competence 专业胜任能力 {[3xi`0-
13.Senior/CPA-in-charge 项目经理 ,m8mh)K?0>
14.audit engagement letter 业务约定书 m%=*3gH]&
15.recurring audit 连续审计 1m5*MY
16.the client 委托人 j^%N:BQ&
17.change CPA 更换注册会计师 ?:h*
=0>
18.the existing CPA 现任注册会计师 ]tzF
Ob
19.the successor CPA 后任注册会计师 pD('6C;
20.the preceding CPA前任注册会计师 *`8JJs0g
21.issue the audit report 出具审计报告 +D2I~hC0'
22.expert 专家 *%Fu/
23.the board of directors 董事会 Sy']fGvx
24.knowledge of the entity‘ s business 了解被审计单位情况 }[R-)M
25.assess material misstatement risks评估重大错报风险 ,OERDWW|6
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 C57m{RH
27.a general knowledge of —— 初步了解―――的情况 &isKU8n
28.a more knowledge of—— 进一步了解的情况 9w~SzpJ%
29.the prior year‘s working papers 以前年度工作底稿 .)SR3?
30.minutes of meeting 会议纪要 '/)qI.
31.business risks 经营风险 MT7B'hd
32.appropriateness 适当性 PQp =bX,
33.accounting estimate 会计估计 QIg'js$W
34.management representations 管理层声明 uXk]
35.going concern assumption 持续经营假设 {xH?b0>
36.audit plan 审计计划 &36SX<vZ
37.significant audit areas 重点审计领域 T2 S fBs
38.error 错误 |B^Mj57DO
39.fraud舞弊 2WTOu x*
40.modified or additional procedures 修改或追加审计程序 r?IBmatK/
41.misappropriation of assets 侵占资产 XMiu}w!
42.transactions without substance 虚假交易 Y%eq2%
43.unusual pressures 异常压力 ^,#my<{
44.the suspected noncompliance 涉嫌存在违法行为 .T)wG;+
45.materialiy 重要性 lj UdsU w
46.exceed the materiality level 超过重要性水平 gq"d$Xh$x7
47.approach the materiality level 接近重要性水平 [h
8s0
48.an acceptably low level 可接受水平 {VKFw=$8
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 PfZS"yk
50.misstatements or omissions 错报或漏报 Io
|Du
51.aggregate 总计 zgH(/@P
52.subsequent events 期后事项 V$sY3,J7A%
53.adjust the financial statements 调整财务报表 #n}~u@,o_
54.perform additional audit procedures 实施追加的审计程序 WN<g _8QR
55.audit risk 审计风险 .r2*tB).
56.detection risk 检查风险 *yaS^k\
57.inappropriate audit opinion 不适当的审计意见 1`YU9?
58.material misstatement 重大的错报 9}u,`&
59.tolerable misstatement 可容忍错报 uKd4+Km
60.the acceptable level of detection risk 可接受的检查风险 Zk`yd8C
61.assessed level of material misstatement risk 重大错报风险的评估水平 c!_c, vwrn
62.simall business 小规模企业 TN1pg
63.accounting system 会计系统 a&V;^ /
64.test of control 控制测试 B\v+C!/f|
65.walk-through test 穿行测试 Pc_aEBq
66.communication 沟通 tAF?.\x"g
67.flow chart 流程图 A4'5cR9T!
68.reperformance of internal control 重新执行 ICvV}%d
69.audit evidence 审计证据 8AX_y3$
70.substantive procedures 实质性程序 s2#Ia>5!
71.assertions 认定 MUAs(M;
72.esistence 存在 Qr9;CVW
73.occurrence 发生 t*=[RS*
74.completeness 完整性 '*`#xNu[
75.rights and obligations 权利和义务 Y}1c>5{bE
76.valuation and allocation 计价和分摊 bh
<;px-
77.cutoff 截止 i=cST8!8N
78.accuracy 准确性 mL
=d EQ
79.classification 分类 G$>QH-p
80.inspection 检查 nuXL{tg6
81.supervision of counting 监盘 3f] ;y<Km
82.observation 观察 #3QPcoxa
83.confirmation 函证 8.[F3Tk=
84.computation 计算 qyv=ot0"~F
85.analytical procedures 分析程序 !R"W2 Z4h
86.vouch 核对 Q-n8~Ey1a
87.trace 追查 C/IF~<B
88.audit sampling 审计抽样 NS~;{d\
89.error 误差 @kqxN\DE
90.expected error 预期误差 !:^q_q4
91.population 总体 t/\
92.sampling risk 抽样风险 {d'-1z"q
93.non- sampling risk 非抽样风险 _r*\ BM8y
94.sampling unit 抽样单位 u3C_Xz
95.statistical sampling 统计抽样 /{\ /e"5
96.tolerable error 可容忍误差 njF$1? )sq
97.the risk of under reliance 信赖不足风险 W
&IG,7tr
98.the risk of over reliance 信赖过度风险 y
%Q. (
99.the risk of incorrect rejection 误拒风险 bI55G#1G
100. the risk of incorrect acceptance 误受风险 =FrB{Eu
101.working trial balance 试算平衡表 qcS.=Cj?)
102.index and cross-referencing 索引和交叉索引 O\ZC$XF
103.cash receipt 现金收入 ];OvV ,*
104.cash disbursement 现金支出 P[2!D)A
105.bank statement 银行对账单 e
@Lxduq
106.bank reconciliation 银行存款余额调节表 IT1YF.i
107.balance sheet date 资产负债表日 x,!Dd
108.net realizable value 可变现净值 @kWL "yy,
109.storeroom 仓库 Y%.o
TB&
110.sale invoice 销售发票 |oi+|r
111.price list 价目表 U`%t&7)
112.positive confirmation request 积极式询证函 _x!idf
113.negative confirmation request 消极式询证函 "XR=P>
xk
114.purchase requisition 请购单 X0VSa{
115.receiving report 验收报告 %.Ma_4o
Z
116.gross margin 毛利 q(?+01
117.manufacturing overhead 制造费用 QQM:[1;RT
118.material requisition 领料单 ,~1'L6Ri?
119.inventory-taking 存货盘点 USVDDqZ
120.bond certificate 债券 hMa; \ k
121.stock certificate 股票 :V(LBH0
122.audit report 审计报告 HIXAA?_eh=
123.entity 被审计单位 ;=Ma+d#
124.addressee of the audit report 审计报告的收件人 s-$Wc)l
125.unqualified opinion 无保留意见 i6WH^IQ M
126.qualified opinion 保留意见 p~ b4TRvA6
127.disclaimer of opinion 无法表示意见 ]JrD@ Vy
128.adverse opinion 否定意见 RdYmh>c
566!T_
A (1)ABC 作业基础成本计算 RbAl_xKI
A (2)absorbed overhead 已吸收制造费用 X0G,tl
A (3)absorption costing 吸收成本计算 }a7d(7
A (4)account 账户,报表 #ibwD:{
A (5)accounting postulate 会计假设 BNfj0e 5b
A (6)accounting series release 会计公告文件 m,k0 h%
A (7)accounting valuation 会计计价 /4G1,T_,
A (8)account sale 承销清单 =AIFu\9#a`
A (9)accountability concept 经营责任概念 ~_
\Ra%
A (10)accountancy 会计职业 U.e!:f4{
A (11)accountant 会计师 P
`biHs8O
A (12)accounting 会计
W,xdj! ^t
A (13)agency cost 代理成本 %Mda<3P
A (14)accounting bases 会计基础 '
;tlV
u
A (15)accounting manual 会计手册 qGk.7wf%
A (16)accounting period 会计期间 FDMQLx f
A (17)accounting policies 会计方针 V<QpC5
A (18)accounting rate of return 会计报酬率 :_8K8Sa
A (19)accounting reference date 会计参照日 \ 'm7un
A (20)accounting reference period 会计参照期间 AY AU
A (21)accrual concept 应计概念 j&
8YE7
A (22)accrual expenses 应计费用 #a e@VedM
A (23)acid test ration 速动比率(酸性测试比率) J,=K1>8s
A (24)acquisition 购置 <=4$.2ym
A (25)acquisition accounting 收购会计 \ND]x]5d
A (26)activity based accounting 作业基础成本计算 UPh
O
=G
A (27)adjusting events 调整事项 6] x6FeuS
A (28)administrative expenses 行政管理费 >w3C
Ku<
A (29)advice note 发货通知 WLUgiW(0$
A (30)amortization 摊销 SZWNN#w60?
A (31)analytical review 分析性检查 !> sA.L&=
A (32)annual equivalent cost 年度等量成本法 <Wn~s=
A (33)annual report and accounts 年度报告和报表 8<VDp Y
A (34)appraisal cost 检验成本 Y25`vE(
A (35)appropriation account 盈余分配账户 2{ F-@}=
A (36)articles of association 公司章程细则 y\FQt];z)
A (37)assets 资产 Z",0 $Gxu
A (38)assets cover 资产保障 REh"/d
A (39)asset value per share 每股资产价值 *~PB
A (40)associated company 联营公司 3H#,qug$
A (41)attainable standard 可达标准 >ywl()4O
K)'[^V Xh
A (42)attributable profit 可归属利润 o?a2wY^_
A (43)audit 审计
b] 5dBZ(
A (44)audit report 审计报告 T"g_a|7Tj
A (45)auditing standards 审计准则 `oxBIn*BD
A (46)authorized share capital 额定股本 Fp.eucRxP
A (47)available hours 可用小时 >WZ.Dj0n
A (48)avoidable costs 可避免成本 jJ2rfdfj
B (49)back-to-back loan 易币贷款 -M{szH
B (50)backflush accounting 倒退成本计算 h% -=8l,
B (51)bad debts 坏帐 H:G``Vq;0m
B (52)bad debts ratio 坏帐比率 =oSD)z1c?x
B (53)bank charges 银行手续费 &* VhtT?=5
B (54)bank overdraft 银行透支 ]xS%Er
B (55)bank reconciliation 银行存款调节表 [vu;B4^"
B (56)bank statement 银行对账单 %DttkrhL
B (57)bankruptcy 破产 dpW`e>o
B (58)basis of apportionment 分摊基础
^tTM
7
B (59)batch 批量 q,[;AHb
B (60)batch costing 分批成本计算 (#dR\Di
B (61)beta factor B(市场)风险因素 7{r7
B (62)bill 账单 w"v96%"Y
B (63)bill of exchange 汇票 qjRbsD>
B (64)bill of landing 提单 3cJ'tRsp<
B (65)bill of materials 用料预计单 =ls+vH40&
B (66)bill payable 应付票据 -c>3|bo
B (67)bill receivable 应收票据 4zs0+d+
B (68)bin card 存货记录卡 \4 b^*`d
B (69)bonus 红利 %s}{5Qcl/
B (70)book-keeping 薄记 n
KE^km
B (71)Boston classification 波士顿分类 O]IAIM
B (72)breakeven chart 保本图 (\qf>l+*
B (73)breakeven point 保本点 7^>~k}H
B (74)breaking-down time 复位时间 >:.c?{%g*
B (75)budget 预算 DlzL(p@r
B (76)budget center 预算中心 K-'uE)
B (77)budget cost allowance 预算成本折让 _#~D{91
j:
B (78)budget manual 预算手册 Da<`|
l
B (79)budget period 预算期间 Af\@J6viF7
B (80)budgetary control 预算控制 O
C;~ H{
B (81)budgeted capacity 预算生产能力 OTYkJEC8\N
B (82)burden 制造费用 1!zd#TX
B (83)business center 经营中心 U>n[R/~]
B (84)business entity 营业个体 z&9ljQ
iF
B (85)business unit 经营单位 d\-*Fmp(S
B (86)buy-out management 管理性购买产权
6(7
56
B (87)by-product 副产品 &tUX(
C (88)called-up share capital 催缴股本 N(i.E5&9
C (89)capacity 生产能力 o5]-Kuw`
C (90)capacity ratios 生产能力比率 g8/ ,E-u
C (91)capital 资本 8}BM`@MG
C (92)capital assets pricing model资本资产计价模式 Q0-gU+ig
C (93)capital commitment 承诺资本 2 6}3
C (94)capital employed 已运用的资本 hcW>R
C (95)capital expenditure 资本支出 y=Eb->a){
C (96)capital expenditureauthorization 资本支出核准 #y&5pP:@
C (97)capital expenditure control 资本支出控制 \E c*Gq?.
C (98)capital expenditure proposal资本支出申请 ,]t_9B QK
C (99)capital funding planning 资本基金筹集计划 ?yG[
VW
C (100)capital gain 资本收益 #bcZ:D@FC
C (101)capital investment appraisal资本投资评估 D
_(NLC
C (102)capital maintenance 资本保全 I>8_gp\1
C (103)capital resource planning 资本资源计划 F(j;|okf;
C (104)capital surplus 资本盈余 9y[U\[H
C (105)capital turnover 资本周转率 uju'Bs7
C (106)card 记录卡 jcC"vr'u|
C (107)cash 现金 %V1j M
C (108)cash account 现金账户 Jr'a_(~
C (109)cash book 现金账薄 *|q{(KX
C (110)cash cow 金牛产品 mCn:{G8+
C (111)cash flow 现金流量 `s69p'<;p
C (112)cash discounted 现金贴现 S5gBVGh
C (113)cash flow budget 现金流量预算 g'!"klS93
C (114)cash flow statement 现金流量表 Fsl="RB7f
C (115)cash ledger 现金分类账 O,7S1
C (116)cash limit 现金限额 \>9^(N
C (117)CCA 现时成本会计 ES^JRX
C (118)center 中心 97HI9R
C (119)changeover time 变更时间 h}tC+_"D
C (120)chartered entity 特许经济个体 W2%@}IDm
C (121)cheque 支票 Ugo!
C (122)cheque register 支票登记薄 nWc@ufY
C (123)coin analysis 零钱分类 ]>Dbta.27
C (124)classification 分类 Cj }H'k<B
C (125)clock card 工时卡 /j3",N+I
C (126)code 代码 B&7:=t,m(
C (127)commitment accounting 承诺确认会计 xVYa-I[Z
C (128)common cost 共同成本 G]$EIf'
C (129)company limited byguarantee 有限担保责任公司 fVZ92Xw
B
C (130)company limited shares 股份有限公司 ?x 0gI
C (131)competitive position 竞争能力状况 -cJ,rrN_9
C (132)concept 概念 tZx}/&m-
C (133)conglomerate 跨行业企业 Qe!3ae`Z
C (134)consistency concept 一致性概念 l['p^-I
C (135)consolidated accounts 合并报表 Q(Yn8t
C (136)consolidation accounting 合并会计 O46v
C (137)consortium 财团 _PGd\>Ve
C (138)contingency plan 应急计划 UlNiH
C (139)contingent liabilities 或有负债 :,yC\,H^
C (140)continuous operation 连续生产 ukVBC"Ny
C (141)contra 抵消 T#6g5Jnsp
C (142)contract cost 合同成本 '
-9=>
C (143)contract costing 合同成本计算 FjizPg/|!
C (144)contribution 贡献毛益 1=T;6 8B
C (145)contribution centre 贡献中心 __+8wC
C (146)contribution chart 贡献图 *:+ZEFMq
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 K}
T=j+
C (148)contribution to salesration 贡献毛益对销售比率 db_}][;.c
C (149)control 控制 Xf"<
>M
C (150)control account 控制帐户 j( k%w
C (151)control limits 控制限度 pd`m//G
C (152)controllability concept 可控制概念 1R yE8DdP
C (153)controllable cost 可控制成本 AEx VKy
C (154)conversion cost 加工成本 }/\`'LQ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ShlTMTgS
C (156)corporate appraisal 公司评估 PJ&L7
C (157)corporate planning 公司计划 $;$vcV9*
C (158)corporate social reporting 公司社会报告 @vib54G
C (159)corporation 股份公司 ~z]VDEJ{q
C (160)cost 成本 (~bx %
C (161)cost account 成本帐户 _NwHT`O[
C (162)cost accounting 成本会计 3b#L*-
C (163)cost accounting manual 成本手册 VR1[-OE
C (164)cost accounts calendar 成本报表的日历时间 'Q7^bF^
C (165)cost adjustment 成本调整
8lDb<i
C (166)cost allocation 成本分配 Z'uiU e`&
C (167)cost apportionment 成本分摊 O&y`:#
C (168)cost attribution 成本归属 4^YE*6z
C (169)cost audit 成本审计 T%FW|jKw
C (170)cost behaviour 成本性态 5`:d$rv
C (171)cost benefit analysis 成本效益分析 p_]b=3wt~
C (172)cost center 成本中心 oD9L5c)
C (173)cost driver 成本动因