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注会《审计》英语常用词汇 (n/1:'
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1.audit 审计 u^9c`
2.attestation 鉴证 ar|[D7Xrq\
3.credibility 可信赖程度 O
m
4.audit of financial statements 财务报表审计 hl:eF:'hm
5.agreed-upon procedures 执行商定程序 aAM UJk
6.high levels of assurance 高水平保证 bEKLameKv
7.compilation 编制 mmL~`i/
8.reliability 可靠性 E2|iAT+=.
9.relevance 相关性 5m42Bqy"
10.professional skepticism 职业谨慎
I={{VQ
11.objectivity 客观性 zf~zYZSr
12. professional competence 专业胜任能力 s>\g03=
13.Senior/CPA-in-charge 项目经理 o}A #-
14.audit engagement letter 业务约定书 gpWS_Dw9
15.recurring audit 连续审计 B6\VxSX4{
16.the client 委托人 cloI 6%5r
17.change CPA 更换注册会计师 CE,Om^
18.the existing CPA 现任注册会计师 @W8}N|jek
19.the successor CPA 后任注册会计师 GJs[m~`8#
20.the preceding CPA前任注册会计师 1,QZnF!.x
21.issue the audit report 出具审计报告 '.yWL
22.expert 专家 SWb5K0YRn
23.the board of directors 董事会 6W;k
IoB
24.knowledge of the entity‘ s business 了解被审计单位情况 yXx62J
25.assess material misstatement risks评估重大错报风险 U
_'q- *W
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 Nh9!lB m*]
27.a general knowledge of —— 初步了解―――的情况 x Ui!|c
28.a more knowledge of—— 进一步了解的情况 _KVB~loT
29.the prior year‘s working papers 以前年度工作底稿 [Z\1"m
30.minutes of meeting 会议纪要 dY<#a,e
S
31.business risks 经营风险 3gy;$}Lq T
32.appropriateness 适当性 3 ?F@jEQk
33.accounting estimate 会计估计 *hs<Ez.cC
34.management representations 管理层声明 2TEeP7
35.going concern assumption 持续经营假设 PV6*-[
36.audit plan 审计计划 ]a#]3(o]}
37.significant audit areas 重点审计领域 K=TW}ZO
38.error 错误 JK"uj%
39.fraud舞弊 -Y?(Zz_w
40.modified or additional procedures 修改或追加审计程序 Y&f[2+?2NK
41.misappropriation of assets 侵占资产 Xl6ZV,1=n7
42.transactions without substance 虚假交易 #0^3Wm`X;
43.unusual pressures 异常压力 So%1R
Y{)
44.the suspected noncompliance 涉嫌存在违法行为 $Wzv$4;
45.materialiy 重要性 8M+F!1-#
46.exceed the materiality level 超过重要性水平 AdOAh y2H
47.approach the materiality level 接近重要性水平 h)
PB
48.an acceptably low level 可接受水平 9~'Ip7X,!
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 <S@mQJS!y
50.misstatements or omissions 错报或漏报 HcVs(]tIW
51.aggregate 总计
({kGK0
52.subsequent events 期后事项 `AHNk7 t=
53.adjust the financial statements 调整财务报表 H0 n@kKr
54.perform additional audit procedures 实施追加的审计程序 |uwteG5?$s
55.audit risk 审计风险 e=;@L3f
56.detection risk 检查风险 ":#x\;
57.inappropriate audit opinion 不适当的审计意见 sk6
|_
58.material misstatement 重大的错报 *2
$m>N
59.tolerable misstatement 可容忍错报 I+?$4SC
60.the acceptable level of detection risk 可接受的检查风险 }_ :#fE
61.assessed level of material misstatement risk 重大错报风险的评估水平 _AHB|
P I
62.simall business 小规模企业 9Q7cUoxY
63.accounting system 会计系统 mRnzP[7-\)
64.test of control 控制测试 eKpxskbhZ
65.walk-through test 穿行测试 I u~aTgHX%
66.communication 沟通 'a/6]%QFd!
67.flow chart 流程图 pD_eo6xX
68.reperformance of internal control 重新执行 r]EZ)qp^@
69.audit evidence 审计证据 VE"0VB.
70.substantive procedures 实质性程序 ^=Tu>{uD
71.assertions 认定 +6)kX4
72.esistence 存在 ~K#_'Ldrd
73.occurrence 发生 $CwTNm?
74.completeness 完整性 OjlB0
75.rights and obligations 权利和义务 P}WhE
76.valuation and allocation 计价和分摊 *o\Y~U-so
77.cutoff 截止 B0XBI0w^Y
78.accuracy 准确性 VmH_0IM^6
79.classification 分类 i2}=/
80.inspection 检查 l^y?L4hg)
81.supervision of counting 监盘 V?V)&y] 4
82.observation 观察 ,iv%^C",)
83.confirmation 函证 *ez~~ Y
84.computation 计算
KYmWfM3^
85.analytical procedures 分析程序 ?]:EmP
86.vouch 核对 :f
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87.trace 追查 {9|$%4kRl
88.audit sampling 审计抽样 t"bPKFRy9E
89.error 误差 >;&
V~q:di
90.expected error 预期误差 OG?j6qhpl
91.population 总体 zmfRZ!Eh
92.sampling risk 抽样风险 5nM9!A\D
93.non- sampling risk 非抽样风险 a(43]d&
94.sampling unit 抽样单位 U>B5LU9&
95.statistical sampling 统计抽样 &~JfDe9IS
96.tolerable error 可容忍误差 &0
)xvZ
97.the risk of under reliance 信赖不足风险 Q~Sv2
98.the risk of over reliance 信赖过度风险 G5nj,$F+
99.the risk of incorrect rejection 误拒风险 >&Ui*
100. the risk of incorrect acceptance 误受风险 iI@Gyq=
101.working trial balance 试算平衡表 N7HbOLpM
102.index and cross-referencing 索引和交叉索引 b^l
-*4
103.cash receipt 现金收入 yc%E$g
104.cash disbursement 现金支出 qfP"UAc{
/
105.bank statement 银行对账单 D.&eM4MZ
106.bank reconciliation 银行存款余额调节表 L3=YlX`UL
107.balance sheet date 资产负债表日 vLK\X$4
108.net realizable value 可变现净值 XAULD]Q
109.storeroom 仓库 rb}wv16?
110.sale invoice 销售发票 77&^$JpM
111.price list 价目表 &(uF&-PwO4
112.positive confirmation request 积极式询证函 B-ri}PA
113.negative confirmation request 消极式询证函 K.iH
114.purchase requisition 请购单 j
zmSFK g*
115.receiving report 验收报告 Z/6'kE{l
116.gross margin 毛利 j#nO6\&o
117.manufacturing overhead 制造费用 hA1gkEM2o
118.material requisition 领料单 2c>H(t h=
119.inventory-taking 存货盘点 ^~r&}l4c,
120.bond certificate 债券 hNq8
uyKx
121.stock certificate 股票 cxP9n8CuT
122.audit report 审计报告 %X9:R'~ sP
123.entity 被审计单位 M8",t{7
124.addressee of the audit report 审计报告的收件人 DvRA2(M
125.unqualified opinion 无保留意见 6PQJgki
126.qualified opinion 保留意见 mcz(,u}
127.disclaimer of opinion 无法表示意见 LcpyW=)}"V
128.adverse opinion 否定意见 !.2CAL
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A (1)ABC 作业基础成本计算 ) (?UA$"
A (2)absorbed overhead 已吸收制造费用 32bkouq
A (3)absorption costing 吸收成本计算 #EQx
A (4)account 账户,报表 rz[uuY7
A (5)accounting postulate 会计假设 f?>-yMR|
A (6)accounting series release 会计公告文件 [nN\{"~O
A (7)accounting valuation 会计计价 hV>4D&<
A (8)account sale 承销清单 ]lB3qEn<
A (9)accountability concept 经营责任概念 B~_,>WG
A (10)accountancy 会计职业 94'k7_q
A (11)accountant 会计师 AK~`pq[.
A (12)accounting 会计 SN[L4}{
A (13)agency cost 代理成本 .^W\OJ`G
A (14)accounting bases 会计基础 =UB*xm%!
A (15)accounting manual 会计手册 Oj4u!SY\j
A (16)accounting period 会计期间 [N+ m5{tT
A (17)accounting policies 会计方针 az\<sWb#
A (18)accounting rate of return 会计报酬率 )ZgER[
A (19)accounting reference date 会计参照日 L&DF,fWsF&
A (20)accounting reference period 会计参照期间 fZw9zqg
A (21)accrual concept 应计概念 P+;CE|J`X
A (22)accrual expenses 应计费用 dY4k9p8
A (23)acid test ration 速动比率(酸性测试比率) dIk8TJ
A (24)acquisition 购置 dxkRk#mf:
A (25)acquisition accounting 收购会计 j2o1"
A (26)activity based accounting 作业基础成本计算 A'~%_}
A (27)adjusting events 调整事项 wzDk{4U
A (28)administrative expenses 行政管理费 20.-;jK
A (29)advice note 发货通知 m<FWv2)^
A (30)amortization 摊销 =YXe1$ $
A (31)analytical review 分析性检查 t> x-1vf%
A (32)annual equivalent cost 年度等量成本法 *793H
\
A (33)annual report and accounts 年度报告和报表 {;Y 89&*R
A (34)appraisal cost 检验成本 _X,[]+ziu%
A (35)appropriation account 盈余分配账户 nL":0!DTRD
A (36)articles of association 公司章程细则 E VN-<=i^
A (37)assets 资产 *%OYAsc
A (38)assets cover 资产保障 O2`oe4."vd
A (39)asset value per share 每股资产价值 n2xLgK=
A (40)associated company 联营公司 (<bm4MPf
A (41)attainable standard 可达标准 w'oo-.k
$S6HZG:N
A (42)attributable profit 可归属利润 Sc4obcw%
A (43)audit 审计 LC,*H0
A (44)audit report 审计报告 4GU/V\e|
A (45)auditing standards 审计准则 n)
_dH/"
A (46)authorized share capital 额定股本 `j&0VIU>>
A (47)available hours 可用小时 M('s|>\l
A (48)avoidable costs 可避免成本 yyY~ *
Le
B (49)back-to-back loan 易币贷款 z.2r@Psk
B (50)backflush accounting 倒退成本计算 |+Hp+9J
B (51)bad debts 坏帐 :mXGIRi
B (52)bad debts ratio 坏帐比率 b!'l\~`{i
B (53)bank charges 银行手续费 biK)&6|`sa
B (54)bank overdraft 银行透支 mQd4#LJ_
B (55)bank reconciliation 银行存款调节表 ]>R`
;"(
B (56)bank statement 银行对账单 :]CzN^k(1c
B (57)bankruptcy 破产 [x2JFS#4
B (58)basis of apportionment 分摊基础 !US8aT
B (59)batch 批量 HE#,(;1i
B (60)batch costing 分批成本计算 +Dx1/I
B (61)beta factor B(市场)风险因素 a|DsHZ^6^
B (62)bill 账单 g$*/XSr(
B (63)bill of exchange 汇票 B ~fSMB6h
B (64)bill of landing 提单 g>2aIun_Q
B (65)bill of materials 用料预计单 di6B!YQP
B (66)bill payable 应付票据 s<[A0=LH
B (67)bill receivable 应收票据 *4<4
B (68)bin card 存货记录卡 o"rq/\ovv
B (69)bonus 红利 G'ij?^?
B (70)book-keeping 薄记 w)+wj[6
E
B (71)Boston classification 波士顿分类 yfmp$GO:
B (72)breakeven chart 保本图 403[oOj
B (73)breakeven point 保本点 $> "J"IX
B (74)breaking-down time 复位时间 L'zE<3O'3
B (75)budget 预算 Y/.AUN
Z
B (76)budget center 预算中心 :83,[;GO2
B (77)budget cost allowance 预算成本折让 2\^G['9
B (78)budget manual 预算手册 c |>=S)|
B (79)budget period 预算期间 di~]HUZh)
B (80)budgetary control 预算控制 c_
La^HS
B (81)budgeted capacity 预算生产能力 ShQ|{P9
B (82)burden 制造费用 8zhBA9Y#~
B (83)business center 经营中心 F%xK"l`&
B (84)business entity 营业个体 D`6iDit
B (85)business unit 经营单位 K&=D-50%
B (86)buy-out management 管理性购买产权 >\V6+$cNp
B (87)by-product 副产品 >^a$
C (88)called-up share capital 催缴股本 \+-
zRR0
C (89)capacity 生产能力 rwiw
Rh
C (90)capacity ratios 生产能力比率 RFw(]o,9cR
C (91)capital 资本 Pm4e8b
C (92)capital assets pricing model资本资产计价模式 H&M1>JtE
C (93)capital commitment 承诺资本 D^Te%qnW
C (94)capital employed 已运用的资本 'T\dkSJv;V
C (95)capital expenditure 资本支出 i+g~ Uj}h
C (96)capital expenditureauthorization 资本支出核准 8zY)J #
C (97)capital expenditure control 资本支出控制 kw*)/$5]
C (98)capital expenditure proposal资本支出申请 P?kx
C (99)capital funding planning 资本基金筹集计划 a 6%@d_A
C (100)capital gain 资本收益
S}[l*7
C (101)capital investment appraisal资本投资评估 5iVQc -m&
C (102)capital maintenance 资本保全 l^\(ss0~
C (103)capital resource planning 资本资源计划 v:E;^$6Vn
C (104)capital surplus 资本盈余 <3 A0={En
C (105)capital turnover 资本周转率 ~g6"'Cya?k
C (106)card 记录卡 e@E17l-
C (107)cash 现金 +b^]Pz5
C (108)cash account 现金账户 $B\ H
C (109)cash book 现金账薄 cFK @3a
C (110)cash cow 金牛产品 GcT;e5D
C (111)cash flow 现金流量 F/>*Ifs
C (112)cash discounted 现金贴现 lwc5S`"
C (113)cash flow budget 现金流量预算 J!{Al
C (114)cash flow statement 现金流量表 ow$q7uf
C (115)cash ledger 现金分类账 \R(R9cry
C (116)cash limit 现金限额 *m9{V8Yi2
C (117)CCA 现时成本会计 u:@U
$:sZ
C (118)center 中心 Z|G/^DK!
C (119)changeover time 变更时间 iK#/w1`
C (120)chartered entity 特许经济个体 8V9
[a*9
C (121)cheque 支票 q/NY72tj0
C (122)cheque register 支票登记薄 q*,Q5
C (123)coin analysis 零钱分类 |~
WYEh
C (124)classification 分类 ?c]n^GvG
C (125)clock card 工时卡 5,1{Tv`
C (126)code 代码 _T5)
n=|
C (127)commitment accounting 承诺确认会计 ?s?$d&h
C (128)common cost 共同成本 `
J]xP$)
C (129)company limited byguarantee 有限担保责任公司 P ZxFZvE
C (130)company limited shares 股份有限公司 S,''>`w
C (131)competitive position 竞争能力状况 7{e=="#*
C (132)concept 概念 2?W7I/F
C (133)conglomerate 跨行业企业 |Y},V_@d
C (134)consistency concept 一致性概念 %y&]'A
C (135)consolidated accounts 合并报表 i0:>Nk
C (136)consolidation accounting 合并会计 UL(
lf}M
C (137)consortium 财团 Ye5jB2Z
C (138)contingency plan 应急计划 PFM'&;V
C (139)contingent liabilities 或有负债 ye%iDdf
C (140)continuous operation 连续生产 Dzl;-]S
C (141)contra 抵消 ~>Kq<]3~
C (142)contract cost 合同成本 =wG+Ao
C (143)contract costing 合同成本计算 7AwgJb hn
C (144)contribution 贡献毛益 )}MHx`KT2
C (145)contribution centre 贡献中心 .$!{-v[
C (146)contribution chart 贡献图 `]=oo%(h
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 gd7^3q[$h
C (148)contribution to salesration 贡献毛益对销售比率 @%hCAm
C (149)control 控制 J
BC$Ku
C (150)control account 控制帐户 }fZ`IOf
C (151)control limits 控制限度 -oyO+1V
C (152)controllability concept 可控制概念 M6rc!K
C (153)controllable cost 可控制成本 ~6aCfbu%V
C (154)conversion cost 加工成本 geM6G$V&
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
fvEAIs
C (156)corporate appraisal 公司评估 ;apzAF
C (157)corporate planning 公司计划 ;
A,#;%j
C (158)corporate social reporting 公司社会报告 JWv{=_2w
C (159)corporation 股份公司 9zBMlc$X
C (160)cost 成本 wW 2d\Zd&
C (161)cost account 成本帐户 `_vB+a
C (162)cost accounting 成本会计 kW@,$_cK
C (163)cost accounting manual 成本手册 80pid[F
C (164)cost accounts calendar 成本报表的日历时间 f )Z%pgB
C (165)cost adjustment 成本调整 pZ(Fx&fy
C (166)cost allocation 成本分配 'zZcn" +!
C (167)cost apportionment 成本分摊 l"(6]Z 4
C (168)cost attribution 成本归属 #]]Su91BA
C (169)cost audit 成本审计 '?QuJFki
C (170)cost behaviour 成本性态 S'LZk9E
C (171)cost benefit analysis 成本效益分析 $t~@xCi]S
C (172)cost center 成本中心 l[GOs&D1
C (173)cost driver 成本动因