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注会《审计》英语常用词汇 CDWchY
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1.audit 审计 2$
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2.attestation 鉴证 ]}BT'fky#
3.credibility 可信赖程度 d7v_>
4.audit of financial statements 财务报表审计 =kn-F T
5.agreed-upon procedures 执行商定程序 >Q|S#(c
6.high levels of assurance 高水平保证 >FReGiK$T
7.compilation 编制 i}Cy q
8.reliability 可靠性 {_]<mw d
9.relevance 相关性 `6y\.6j
10.professional skepticism 职业谨慎 i,y7R?-K
11.objectivity 客观性 >w|2 ~oK
12. professional competence 专业胜任能力 xu*dPG)v
13.Senior/CPA-in-charge 项目经理 %o#|zaK
14.audit engagement letter 业务约定书 f=nVK4Du
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15.recurring audit 连续审计 be~'}`>
16.the client 委托人 ]o*-
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17.change CPA 更换注册会计师 ?a` $Y>?h
18.the existing CPA 现任注册会计师 *gN)a%9
19.the successor CPA 后任注册会计师 s
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20.the preceding CPA前任注册会计师 @]B
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21.issue the audit report 出具审计报告 4GqE%n+ta~
22.expert 专家 ri1:q.:I]
23.the board of directors 董事会 6#1:2ZHKG
24.knowledge of the entity‘ s business 了解被审计单位情况 G:{\-R'
25.assess material misstatement risks评估重大错报风险 L@8C
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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 Q#
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27.a general knowledge of —— 初步了解―――的情况 *]* D^'
28.a more knowledge of—— 进一步了解的情况 B e2yS]U
29.the prior year‘s working papers 以前年度工作底稿 !!UQ,yU
30.minutes of meeting 会议纪要 O@?
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31.business risks 经营风险 [7gwJiK
32.appropriateness 适当性 oH kjMqju
33.accounting estimate 会计估计 Y,s@FGI2
34.management representations 管理层声明 ^ot9Q
35.going concern assumption 持续经营假设 F(;C \[Ep
36.audit plan 审计计划 2^=.jML[
37.significant audit areas 重点审计领域 HDT-f9%}<4
38.error 错误 B;xGTl@8
39.fraud舞弊 'Mm=<Bh
40.modified or additional procedures 修改或追加审计程序 {Qj7?}xW
41.misappropriation of assets 侵占资产 _hs\"
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42.transactions without substance 虚假交易 P};GcV-
43.unusual pressures 异常压力 y7Sj^muBY
44.the suspected noncompliance 涉嫌存在违法行为 >X-*Hu'U#
45.materialiy 重要性 -
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46.exceed the materiality level 超过重要性水平 -87]$ ax
47.approach the materiality level 接近重要性水平 nwPU{4#l<
48.an acceptably low level 可接受水平 7NDjXcuq
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 Z^yhSbE{5
50.misstatements or omissions 错报或漏报 5mB'\xGO2
51.aggregate 总计 ~F=,)GE
52.subsequent events 期后事项 vP{;'R
53.adjust the financial statements 调整财务报表 <Z8^.t)|
54.perform additional audit procedures 实施追加的审计程序 4+15`
55.audit risk 审计风险 f3HleA&&
56.detection risk 检查风险 !0
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57.inappropriate audit opinion 不适当的审计意见 |!H@{o
58.material misstatement 重大的错报 ~TfQuIvQB
59.tolerable misstatement 可容忍错报 V-TWC@Y"
60.the acceptable level of detection risk 可接受的检查风险 My JG2C#R
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 WHvU|rJ
63.accounting system 会计系统 5RhP^:i@C
64.test of control 控制测试 c-hhA%@Wq
65.walk-through test 穿行测试 qI#ow_lL#
66.communication 沟通 &%`Y>\@f
67.flow chart 流程图 o!ycVY$yW
68.reperformance of internal control 重新执行 k?'<f
69.audit evidence 审计证据 61{IXx_
70.substantive procedures 实质性程序 5 ]v]^Y'?
71.assertions 认定 >@c~ M
72.esistence 存在 f
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73.occurrence 发生 2rJeON
74.completeness 完整性 E5F0C]hq
75.rights and obligations 权利和义务 N_),'2
76.valuation and allocation 计价和分摊 =F
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77.cutoff 截止 J}J7A5P
78.accuracy 准确性 dw]wQ\4B
79.classification 分类 *QT|J6ng
80.inspection 检查 Kk_h&by?
81.supervision of counting 监盘 Du."O]syD
82.observation 观察 =FtJa3mHK
83.confirmation 函证 a#G]5TZ
84.computation 计算 +1j+%&).
85.analytical procedures 分析程序 h1 (MvE
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86.vouch 核对 zm('\KvT
87.trace 追查 fK{[=xMr@
88.audit sampling 审计抽样 DR w;.it2
89.error 误差 Yab=p
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90.expected error 预期误差 s55t>t,g6
91.population 总体 -L%2*`-L$
92.sampling risk 抽样风险 O9tgS@*Tv
93.non- sampling risk 非抽样风险 e=%6\&q
94.sampling unit 抽样单位 ,t=12R]>
95.statistical sampling 统计抽样 ie%_-
96.tolerable error 可容忍误差 ;&%G)f
97.the risk of under reliance 信赖不足风险 1_z6O!rx
98.the risk of over reliance 信赖过度风险 Qo;#}%}^^
99.the risk of incorrect rejection 误拒风险 SJdi*>
100. the risk of incorrect acceptance 误受风险 78i"3Tm)w
101.working trial balance 试算平衡表 3 @7<e~f
102.index and cross-referencing 索引和交叉索引 Cq-#|+zr
103.cash receipt 现金收入 O#5ll2?
104.cash disbursement 现金支出 x6 c#[:R&
105.bank statement 银行对账单 q"Z!}^{
106.bank reconciliation 银行存款余额调节表 OnKPD=<
107.balance sheet date 资产负债表日 mC}!;`$8p
108.net realizable value 可变现净值 bb^$]lT'
109.storeroom 仓库 'o*:~n
110.sale invoice 销售发票 {k}EWV
111.price list 价目表 \1p5$0z
112.positive confirmation request 积极式询证函 :9Vd=M6,
113.negative confirmation request 消极式询证函 ef;Ta|#
114.purchase requisition 请购单 0fd\R_"d.
115.receiving report 验收报告 >.-$?2
116.gross margin 毛利 >`@yh-'r
117.manufacturing overhead 制造费用 VI(;8
118.material requisition 领料单 k v}<u
119.inventory-taking 存货盘点 &PAgab2$
120.bond certificate 债券 AIXvS*Y,
121.stock certificate 股票 &MlBpI
122.audit report 审计报告 <?I s ~[2
123.entity 被审计单位 gxku3<S
124.addressee of the audit report 审计报告的收件人 3oCw(Ff
125.unqualified opinion 无保留意见 -Jtx9P
126.qualified opinion 保留意见 G2,r%|7ta
127.disclaimer of opinion 无法表示意见 (cj3[qq
128.adverse opinion 否定意见 aumXidbS
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A (1)ABC 作业基础成本计算 @-ma_0cZQ
A (2)absorbed overhead 已吸收制造费用 g}-Ch#
A (3)absorption costing 吸收成本计算 ~',}]_'oR-
A (4)account 账户,报表 "k${5wk#Fl
A (5)accounting postulate 会计假设 hR$lX8
A (6)accounting series release 会计公告文件 -|DSfI#j
A (7)accounting valuation 会计计价 B~u_zZE
A (8)account sale 承销清单 ($oO,
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A (9)accountability concept 经营责任概念 ]/+qM)F
A (10)accountancy 会计职业 ^!*?vHx:
A (11)accountant 会计师 P9p{j1*;
A (12)accounting 会计 IFX|"3[$
A (13)agency cost 代理成本 WLAJqmC]
A (14)accounting bases 会计基础 9o7d3 ir)
A (15)accounting manual 会计手册 7\
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A (16)accounting period 会计期间 |m%M$^sZ}
A (17)accounting policies 会计方针 #c0
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A (18)accounting rate of return 会计报酬率 a*pZcv<
A (19)accounting reference date 会计参照日 PSdH9ea
A (20)accounting reference period 会计参照期间 4nhe *ip
A (21)accrual concept 应计概念 ZHshg`I`
A (22)accrual expenses 应计费用 X'&$wQ6,K
A (23)acid test ration 速动比率(酸性测试比率) RT45@
A (24)acquisition 购置 wjmZ`U
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A (25)acquisition accounting 收购会计 k:4?3zJI
A (26)activity based accounting 作业基础成本计算 :{9|/a
A (27)adjusting events 调整事项 3_atv'I
A (28)administrative expenses 行政管理费 (/_Q
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A (29)advice note 发货通知 v}IP%84
A (30)amortization 摊销 '^l/e: (H3
A (31)analytical review 分析性检查 JXlFo3<
A (32)annual equivalent cost 年度等量成本法 R0<ka[+
A (33)annual report and accounts 年度报告和报表 *x|
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A (34)appraisal cost 检验成本 g[;iVX^1&
A (35)appropriation account 盈余分配账户 ru`;cXa,
A (36)articles of association 公司章程细则 '3o0J\cz
A (37)assets 资产 t.pg;#
A (38)assets cover 资产保障 'KGY;8<x]
A (39)asset value per share 每股资产价值 $/C<^}A
A (40)associated company 联营公司 e76@-fg
A (41)attainable standard 可达标准 Et'C4od s
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A (42)attributable profit 可归属利润 bq4H4?j
A (43)audit 审计 ABV\:u
A (44)audit report 审计报告 ZZC=
7FB
A (45)auditing standards 审计准则 u,F d[[t
A (46)authorized share capital 额定股本 P:k(=CzZ@J
A (47)available hours 可用小时 G
7)D+],{Y
A (48)avoidable costs 可避免成本 ~,e!t.339
B (49)back-to-back loan 易币贷款 >B~jPU
B (50)backflush accounting 倒退成本计算 >V(2Ke Y
B (51)bad debts 坏帐 U30)r+&
B (52)bad debts ratio 坏帐比率 (?\ZN+V)
B (53)bank charges 银行手续费 (r[<g*+3
B (54)bank overdraft 银行透支 >`NY[Mn
B (55)bank reconciliation 银行存款调节表 )O- x1U
B (56)bank statement 银行对账单 +$>ut
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B (57)bankruptcy 破产 7IJb$af:;
B (58)basis of apportionment 分摊基础 &SN$D5U'
B (59)batch 批量 N0RFPEQ~
B (60)batch costing 分批成本计算 sW2LNE
B (61)beta factor B(市场)风险因素 :e@JESlLf
B (62)bill 账单 qd|*vE
B (63)bill of exchange 汇票 hqD;<
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B (64)bill of landing 提单 s*CKFEb#
B (65)bill of materials 用料预计单 xN"KSQpu
B (66)bill payable 应付票据 N/?MsrZw
B (67)bill receivable 应收票据 _R(5?rG,
B (68)bin card 存货记录卡 n'*L jp
B (69)bonus 红利 ^RWt
B (70)book-keeping 薄记 \>=YxB q
B (71)Boston classification 波士顿分类 3/rvSR!
B (72)breakeven chart 保本图 K[sM)_I
B (73)breakeven point 保本点 x}x@_w
B (74)breaking-down time 复位时间 =cC]8Pz?
B (75)budget 预算 Br~%S?4"o
B (76)budget center 预算中心 a3c4
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B (77)budget cost allowance 预算成本折让 aJ)5 DlfLR
B (78)budget manual 预算手册 8v^i%Gg
B (79)budget period 预算期间 x#8=drh.:C
B (80)budgetary control 预算控制 <uTsXv
B (81)budgeted capacity 预算生产能力 Mqh~ 5NM
B (82)burden 制造费用 k13/yiv
B (83)business center 经营中心 Y|VzeJC
B (84)business entity 营业个体 6$6NVq
B (85)business unit 经营单位 aq5<Ks `r
B (86)buy-out management 管理性购买产权 mTP.W#N
B (87)by-product 副产品 '6 'XBL?
C (88)called-up share capital 催缴股本 zRJ
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C (89)capacity 生产能力 hE6tu'
C (90)capacity ratios 生产能力比率 l wg.'<
C (91)capital 资本 C(0Iv[~y/
C (92)capital assets pricing model资本资产计价模式 Zj7XmkL
C (93)capital commitment 承诺资本 qBNiuV;*
C (94)capital employed 已运用的资本 <aHt6s'
C (95)capital expenditure 资本支出 &vF "I'V
C (96)capital expenditureauthorization 资本支出核准 I@S<D"af
C (97)capital expenditure control 资本支出控制 F>b6fUtR
C (98)capital expenditure proposal资本支出申请 -KNJCcBJ
C (99)capital funding planning 资本基金筹集计划 f.P( {PN
C (100)capital gain 资本收益 Gj ^bz'2
C (101)capital investment appraisal资本投资评估 3QHZC0AY
C (102)capital maintenance 资本保全 1I+5
C (103)capital resource planning 资本资源计划 }[DAk~
C (104)capital surplus 资本盈余 O^x t
C (105)capital turnover 资本周转率 aXJe"IT.u
C (106)card 记录卡 7}x-(
{bqy
C (107)cash 现金 ]s -6GT
C (108)cash account 现金账户 `P5"5N\h
C (109)cash book 现金账薄 u9gr@06
C (110)cash cow 金牛产品 XGoy#h
C (111)cash flow 现金流量 ;Pa(nUE@
C (112)cash discounted 现金贴现 Td F<
C (113)cash flow budget 现金流量预算 ~JNuy"8
C (114)cash flow statement 现金流量表 $KKaA{0-
C (115)cash ledger 现金分类账 ,pASjFWi
C (116)cash limit 现金限额
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C (117)CCA 现时成本会计 1wgu%$|d
C (118)center 中心 lX4p'R-h
C (119)changeover time 变更时间 -&EmEXs%
C (120)chartered entity 特许经济个体 %pp+V1FH
C (121)cheque 支票 +n, BD C;
C (122)cheque register 支票登记薄 % KA/
C (123)coin analysis 零钱分类 E&+^H
on
C (124)classification 分类 .;:xx~G_Q
C (125)clock card 工时卡 r9Z/y*q
C (126)code 代码 m%V[&"5%e
C (127)commitment accounting 承诺确认会计 ".)_kt[
C (128)common cost 共同成本 O%&@WrFq
C (129)company limited byguarantee 有限担保责任公司 *[5
C (130)company limited shares 股份有限公司 *02( J
C (131)competitive position 竞争能力状况 V"p<A
C (132)concept 概念 +o
C (133)conglomerate 跨行业企业 ifs
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C (134)consistency concept 一致性概念 ]p!J]YV ]0
C (135)consolidated accounts 合并报表 '/H(,TM
C (136)consolidation accounting 合并会计 `g1Oon_
C (137)consortium 财团 F&*M$@u5
C (138)contingency plan 应急计划 Flxo%g};
C (139)contingent liabilities 或有负债 X4$e2f
C (140)continuous operation 连续生产 /=@vG Vp6
C (141)contra 抵消 JLu0;XVK
C (142)contract cost 合同成本 cWc)sb
C (143)contract costing 合同成本计算 T,uIA]
C (144)contribution 贡献毛益 DH
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C (145)contribution centre 贡献中心 OD]J@m
C (146)contribution chart 贡献图
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !_
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C (148)contribution to salesration 贡献毛益对销售比率 I{zE73
C (149)control 控制 ^eW.hNg
C (150)control account 控制帐户 \vsrBM
C (151)control limits 控制限度 h,>L(=c$O
C (152)controllability concept 可控制概念 f4S@lyYF
C (153)controllable cost 可控制成本 {_Qxe1^g
C (154)conversion cost 加工成本 6Qb)Uq3}]
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 [bv@qBL
C (156)corporate appraisal 公司评估 *?D2gaCta
C (157)corporate planning 公司计划 2NknC>9(\
C (158)corporate social reporting 公司社会报告 X=pt}j,QrP
C (159)corporation 股份公司 XQOprIJ
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C (160)cost 成本 {0e{!v
C (161)cost account 成本帐户 d&bc>Vt
C (162)cost accounting 成本会计 UWp8I)p!\O
C (163)cost accounting manual 成本手册 z,|%?
1
C (164)cost accounts calendar 成本报表的日历时间 vB5iG|b}
C (165)cost adjustment 成本调整 d;SRK @
C (166)cost allocation 成本分配 ~{YgM/c|dt
C (167)cost apportionment 成本分摊 4p8jV*:@{
C (168)cost attribution 成本归属 #U52\3G
C (169)cost audit 成本审计 ?0NSjK5ma
C (170)cost behaviour 成本性态
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C (171)cost benefit analysis 成本效益分析 ;lH,bX~5
C (172)cost center 成本中心 gVU\^KN]
C (173)cost driver 成本动因