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注会《审计》英语常用词汇 m\~{l=jIS
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1.audit 审计 Nq
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2.attestation 鉴证 w 8M,35b
3.credibility 可信赖程度 AyZL(
4.audit of financial statements 财务报表审计 zoYw[YP 9
5.agreed-upon procedures 执行商定程序 J1kG'cH05
6.high levels of assurance 高水平保证 :4]^PB@dl
7.compilation 编制 HMT^gmF)
8.reliability 可靠性 '&{`^l/MH
9.relevance 相关性 e1ru#'z
10.professional skepticism 职业谨慎 o@6:|X)7
11.objectivity 客观性 CO!K[q#
12. professional competence 专业胜任能力 )0Av:eF-+
13.Senior/CPA-in-charge 项目经理 .^BL7
14.audit engagement letter 业务约定书 y'ULhDgq^B
15.recurring audit 连续审计 IM:*uv
16.the client 委托人 YK Nz[x$|
17.change CPA 更换注册会计师 =H&@9=D*
18.the existing CPA 现任注册会计师 &Pu}"M$[MH
19.the successor CPA 后任注册会计师 dLQV>oF
20.the preceding CPA前任注册会计师 \Ub=Wm\
21.issue the audit report 出具审计报告 -gZI^EII
22.expert 专家 _h1n]@
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23.the board of directors 董事会 6j9P`#Lt
24.knowledge of the entity‘ s business 了解被审计单位情况 >(Mu9ie*`
25.assess material misstatement risks评估重大错报风险 >q0c!,Ay
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 6|*em4
27.a general knowledge of —— 初步了解―――的情况 h^#K4/
28.a more knowledge of—— 进一步了解的情况 _&s37A&\
29.the prior year‘s working papers 以前年度工作底稿 DuJbWtA
30.minutes of meeting 会议纪要 |U}al[
31.business risks 经营风险 / 0Z_$Q&e
32.appropriateness 适当性 Tdvw7I-q
33.accounting estimate 会计估计 5yO%| )
34.management representations 管理层声明 *G)=6\
35.going concern assumption 持续经营假设 zRDBl02v$T
36.audit plan 审计计划 0^htwec!
37.significant audit areas 重点审计领域 NWCJ|
38.error 错误 {J-kcD!bz`
39.fraud舞弊 l
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40.modified or additional procedures 修改或追加审计程序 O+U9 p
41.misappropriation of assets 侵占资产 n JH+P!AC
42.transactions without substance 虚假交易 0mj^Tms
43.unusual pressures 异常压力 pq0F!XmU
44.the suspected noncompliance 涉嫌存在违法行为 _\M:h+^
45.materialiy 重要性 HS!O;7s'
46.exceed the materiality level 超过重要性水平 u'"VbW3u n
47.approach the materiality level 接近重要性水平 p7y8/m\6
48.an acceptably low level 可接受水平 J6 }J /
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 _B4H"2}[Y
50.misstatements or omissions 错报或漏报 NbyVBl0=
51.aggregate 总计 w+<`>
52.subsequent events 期后事项 P
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53.adjust the financial statements 调整财务报表 )LE SdX
54.perform additional audit procedures 实施追加的审计程序 iYE:o{
55.audit risk 审计风险 7I>@PVN
56.detection risk 检查风险 x5/O.5>f
57.inappropriate audit opinion 不适当的审计意见 4?GW]'d
58.material misstatement 重大的错报 z&!n'N<C
59.tolerable misstatement 可容忍错报 Ar@"
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60.the acceptable level of detection risk 可接受的检查风险 fg1_D
61.assessed level of material misstatement risk 重大错报风险的评估水平 (h;4irfX
62.simall business 小规模企业 5x";}Vp>P
63.accounting system 会计系统 -:w+`x?XaB
64.test of control 控制测试 mouLjT&p
65.walk-through test 穿行测试 % j4
66.communication 沟通 Zi$v- b*<
67.flow chart 流程图 <4!SQgL
68.reperformance of internal control 重新执行 I@x^`^+l
69.audit evidence 审计证据 E:,V{&tLK
70.substantive procedures 实质性程序 MpZ
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71.assertions 认定 *T(z4RVg
72.esistence 存在 sBozz #
73.occurrence 发生 ]+RBykr
74.completeness 完整性 8.9TWsZ
75.rights and obligations 权利和义务 wGfU@!m
76.valuation and allocation 计价和分摊 "p<B|
77.cutoff 截止 "P O>@tY
78.accuracy 准确性 $6~ J#;
79.classification 分类 biZwxP3
80.inspection 检查
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81.supervision of counting 监盘
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82.observation 观察 >U/m/H'
83.confirmation 函证 x|
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84.computation 计算 /(#;(]
85.analytical procedures 分析程序 x^_(gve:
86.vouch 核对 4RgEN!d?H
87.trace 追查 `Oxo@G*@}W
88.audit sampling 审计抽样 mx`C6G5
89.error 误差 nqX)+{wAXe
90.expected error 预期误差 <[9{Lg*D
91.population 总体 t#pF.!9=
92.sampling risk 抽样风险 vb 2mY
93.non- sampling risk 非抽样风险 q$>/~aVM
94.sampling unit 抽样单位 +k=BD s
95.statistical sampling 统计抽样 t;ZA}>/
96.tolerable error 可容忍误差 hq}kAv4B=
97.the risk of under reliance 信赖不足风险 }*4K{<02
98.the risk of over reliance 信赖过度风险 6wk/IJ`
99.the risk of incorrect rejection 误拒风险 e))fbv&V
100. the risk of incorrect acceptance 误受风险 .GG6wL<$?
101.working trial balance 试算平衡表 NYS|fa
102.index and cross-referencing 索引和交叉索引 [se J'Io
103.cash receipt 现金收入 p
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104.cash disbursement 现金支出 ~y@,d
105.bank statement 银行对账单 {%Mt-Gm'd
106.bank reconciliation 银行存款余额调节表 iwJeV J
107.balance sheet date 资产负债表日 :q6j{C(
108.net realizable value 可变现净值 j*uc$hC"
109.storeroom 仓库 P GTi-o}
110.sale invoice 销售发票 bB01aiUw@l
111.price list 价目表 7GN>o@ t
112.positive confirmation request 积极式询证函 w9QY2v,
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113.negative confirmation request 消极式询证函 fJ
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114.purchase requisition 请购单 Y*!J +A#
115.receiving report 验收报告 GabYxYK
116.gross margin 毛利 2)O-EAn
117.manufacturing overhead 制造费用 Kh{C$b
118.material requisition 领料单 gmG
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119.inventory-taking 存货盘点 <5oG[1j
120.bond certificate 债券 !L..I2'
121.stock certificate 股票 D[d+lq#p
122.audit report 审计报告 ZH]n&%@j
123.entity 被审计单位 c rx8+
124.addressee of the audit report 审计报告的收件人 M'Ec:p=X"
125.unqualified opinion 无保留意见 (of=hzT^?
126.qualified opinion 保留意见 0Q\6GCzN\
127.disclaimer of opinion 无法表示意见 zoFCHsr
128.adverse opinion 否定意见 s d-5AE
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A (1)ABC 作业基础成本计算 Jzqv6A
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A (2)absorbed overhead 已吸收制造费用 eBw6k09C+
A (3)absorption costing 吸收成本计算 !U}dYB:O
A (4)account 账户,报表 N
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A (5)accounting postulate 会计假设 rnB-e?>
A (6)accounting series release 会计公告文件 .Sz<%d7XIQ
A (7)accounting valuation 会计计价 {<\ [gm\X
A (8)account sale 承销清单 pDW4DF:`(
A (9)accountability concept 经营责任概念 `tmd'
A (10)accountancy 会计职业 9
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A (11)accountant 会计师 Q};g~b3
A (12)accounting 会计 6 w"-&
A (13)agency cost 代理成本 )_$F/ug
A (14)accounting bases 会计基础 >Q159qZ
A (15)accounting manual 会计手册 ^zdZ"\x
A (16)accounting period 会计期间 u19d!#g
A (17)accounting policies 会计方针 Q&p'\6~
A (18)accounting rate of return 会计报酬率 7WuhYJbf
A (19)accounting reference date 会计参照日 Aqi9@BH
A (20)accounting reference period 会计参照期间 ?V3kIb
A (21)accrual concept 应计概念 )~(( 6?k4e
A (22)accrual expenses 应计费用 {yPJYF_l
A (23)acid test ration 速动比率(酸性测试比率) xMck A<E
A (24)acquisition 购置 y]dA<d?u
A (25)acquisition accounting 收购会计 MiB"CcU
A (26)activity based accounting 作业基础成本计算 "qb1jv#to
A (27)adjusting events 调整事项 4dfR}C
A (28)administrative expenses 行政管理费 0~.OMG:=
A (29)advice note 发货通知 e -sZ_<GH
A (30)amortization 摊销 Yv}V =O%
A (31)analytical review 分析性检查 ryk(Am<
A (32)annual equivalent cost 年度等量成本法 ~,199K#'
A (33)annual report and accounts 年度报告和报表 XMt5o&U1
A (34)appraisal cost 检验成本 RgF5w<Vd.
A (35)appropriation account 盈余分配账户 e
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A (36)articles of association 公司章程细则 =!@5!
A (37)assets 资产 w 0V=49
A (38)assets cover 资产保障 Sb9O#$89
A (39)asset value per share 每股资产价值 }3{ x G+,
A (40)associated company 联营公司 .?C-J
A (41)attainable standard 可达标准 }p2YRTH x
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A (42)attributable profit 可归属利润 ups]k?4
A (43)audit 审计 q6xm#Fd'.
A (44)audit report 审计报告 C(t>ZR
A (45)auditing standards 审计准则 (5-4`:1ux
A (46)authorized share capital 额定股本 6xFvu7L_c;
A (47)available hours 可用小时 ]KsL(4PY
A (48)avoidable costs 可避免成本 I2U
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B (49)back-to-back loan 易币贷款 9DAk|K
B (50)backflush accounting 倒退成本计算 @wzzI 7}C
B (51)bad debts 坏帐 OPYl#3I
B (52)bad debts ratio 坏帐比率 D7|=ev
B (53)bank charges 银行手续费 vMDX
B (54)bank overdraft 银行透支 jB"?iC.
B (55)bank reconciliation 银行存款调节表 h x_,>\@
B (56)bank statement 银行对账单 ?3X(`:KB
B (57)bankruptcy 破产 GS!7HphR
B (58)basis of apportionment 分摊基础 n"p|tEK
B (59)batch 批量 W7k0!Grrl
B (60)batch costing 分批成本计算 -!p +^wC
B (61)beta factor B(市场)风险因素 "`QI2{!l
B (62)bill 账单 Wr3).m52}P
B (63)bill of exchange 汇票 )QeXA)
B (64)bill of landing 提单 L?WF[nFR
B (65)bill of materials 用料预计单 G-54D_ 4
B (66)bill payable 应付票据 d[cqs9=\
B (67)bill receivable 应收票据 v>e%5[F
B (68)bin card 存货记录卡 >?pWbL
B (69)bonus 红利 nE4?oq
B (70)book-keeping 薄记 -#9Hb.Q
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B (71)Boston classification 波士顿分类 @W{VT7w
B (72)breakeven chart 保本图 L<GF1I)
B (73)breakeven point 保本点 .V4w+:i
B (74)breaking-down time 复位时间 0`{3|g
B (75)budget 预算 #u<^
B (76)budget center 预算中心 fR:BF47
B (77)budget cost allowance 预算成本折让 eM3-S=R?<g
B (78)budget manual 预算手册 `|{6U"n
B (79)budget period 预算期间 R F)Qsa
B (80)budgetary control 预算控制 1;e"3x"
B (81)budgeted capacity 预算生产能力 fV 6$YCf
B (82)burden 制造费用 `{1&*4!
B (83)business center 经营中心 gM0
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B (84)business entity 营业个体 @Lp;p$G`
B (85)business unit 经营单位 p "J^
B (86)buy-out management 管理性购买产权 RB\0o,mw4
B (87)by-product 副产品 ~v
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C (88)called-up share capital 催缴股本 m'L7K K-Y)
C (89)capacity 生产能力 ?PMF]ah
C (90)capacity ratios 生产能力比率 U',.'"m
C (91)capital 资本 ]VYv>o`2
C (92)capital assets pricing model资本资产计价模式 2
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C (93)capital commitment 承诺资本 \[nvdvJv
C (94)capital employed 已运用的资本 y<53xZi
C (95)capital expenditure 资本支出 Lq-Di|6q
C (96)capital expenditureauthorization 资本支出核准 c
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C (97)capital expenditure control 资本支出控制 QG|KZ8uO
C (98)capital expenditure proposal资本支出申请 13:yaRo
C (99)capital funding planning 资本基金筹集计划 0%K/gd#S<
C (100)capital gain 资本收益 aMUy^>
C (101)capital investment appraisal资本投资评估 ftL>oOz[
C (102)capital maintenance 资本保全 X2Z
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C (103)capital resource planning 资本资源计划 -T
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C (104)capital surplus 资本盈余 (c'=jJX
C (105)capital turnover 资本周转率 `u. /2]n
C (106)card 记录卡 $. ;j4%%
C (107)cash 现金 H1FD|Q3
C (108)cash account 现金账户 j-?zB.jAh
C (109)cash book 现金账薄 |Lq -vs?
C (110)cash cow 金牛产品 #6jdv|fu
C (111)cash flow 现金流量 &ye,A(4
C (112)cash discounted 现金贴现 FqvMi:F
C (113)cash flow budget 现金流量预算 GN7\p)
C (114)cash flow statement 现金流量表 vlHE\%{
C (115)cash ledger 现金分类账 #Cwzk{p(
C (116)cash limit 现金限额 RR%[]M#_T
C (117)CCA 现时成本会计 &TpzJcd"
C (118)center 中心 h-^7cHI}
C (119)changeover time 变更时间 B\/"$"
C (120)chartered entity 特许经济个体 d%"?^
e
C (121)cheque 支票 8-A *Jc
C (122)cheque register 支票登记薄 ndsu}:my
C (123)coin analysis 零钱分类 rvdhfM!-A
C (124)classification 分类 k:+Bex$g
C (125)clock card 工时卡 C*S%aR
C (126)code 代码 Ws+Zmpk%
C (127)commitment accounting 承诺确认会计 $'9b,- e
C (128)common cost 共同成本 nA!Xb'y&
C (129)company limited byguarantee 有限担保责任公司 [lSQ?
C (130)company limited shares 股份有限公司 ,u^RZ[}
C (131)competitive position 竞争能力状况 ][ ,NNXrc&
C (132)concept 概念 ,P?R
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C (133)conglomerate 跨行业企业 -:5]*zVp+-
C (134)consistency concept 一致性概念 p6VHa$[
C (135)consolidated accounts 合并报表 k 5<[N2D|!
C (136)consolidation accounting 合并会计 Fu
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C (137)consortium 财团 efK)6T^p
C (138)contingency plan 应急计划 hhS]wM?B
C (139)contingent liabilities 或有负债 a ]PS`
C (140)continuous operation 连续生产 A[,[j?wC
C (141)contra 抵消 rCwjy&SuU^
C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 m &U
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C (144)contribution 贡献毛益 E!a5-SrR
C (145)contribution centre 贡献中心 GM5s~,
C (146)contribution chart 贡献图 L@ b8,
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 %cWy0:F5VY
C (148)contribution to salesration 贡献毛益对销售比率 $] js0)>
C (149)control 控制 Dn[iA~
C (150)control account 控制帐户 W6Os|z9&|
C (151)control limits 控制限度 :&]THUw
C (152)controllability concept 可控制概念 .kBZ(`K
C (153)controllable cost 可控制成本 &DqeO8?Q
C (154)conversion cost 加工成本 8:BPXdiK
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 5UFR^\e
C (156)corporate appraisal 公司评估 I+) Acy;
C (157)corporate planning 公司计划 (Ea)`'/
C (158)corporate social reporting 公司社会报告 7qyv.{+
C (159)corporation 股份公司 Qi_De
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C (160)cost 成本 b,?@_*qv+
C (161)cost account 成本帐户 lC/4CPKtV
C (162)cost accounting 成本会计 nUZ+N)*
C (163)cost accounting manual 成本手册 ty8\@l
C (164)cost accounts calendar 成本报表的日历时间 t^|+|>S
C (165)cost adjustment 成本调整 SI:+I4i
C (166)cost allocation 成本分配 =Vgj=19X(
C (167)cost apportionment 成本分摊 FyXz(l:
C (168)cost attribution 成本归属 PV2cZ/
C (169)cost audit 成本审计 39W"G7n?v
C (170)cost behaviour 成本性态 ] M"l-A
C (171)cost benefit analysis 成本效益分析 oSb,)k@
C (172)cost center 成本中心 fbbk;Rq.'3
C (173)cost driver 成本动因