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注会《审计》英语常用词汇 kMMgY?
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1.audit 审计 S!.sc
2.attestation 鉴证 X3X_=qzc
3.credibility 可信赖程度 z+yIP ?s}(
4.audit of financial statements 财务报表审计 h0@a"DqK
5.agreed-upon procedures 执行商定程序 !NkCki"W
6.high levels of assurance 高水平保证 $?G@ijk,
7.compilation 编制 Qop,~yK
8.reliability 可靠性 rUj\F9*5#
9.relevance 相关性 A>1$?A8Q
10.professional skepticism 职业谨慎 .'gm2
11.objectivity 客观性 HdJ g
12. professional competence 专业胜任能力 |uqI}6h.
13.Senior/CPA-in-charge 项目经理 &|~7`
14.audit engagement letter 业务约定书 =I
@t%Y
15.recurring audit 连续审计 D5D *$IC
16.the client 委托人 0!_?\)X
17.change CPA 更换注册会计师 ,0. kg
18.the existing CPA 现任注册会计师 czuIs|_K*
19.the successor CPA 后任注册会计师 jk03 Hd
20.the preceding CPA前任注册会计师 49$<:{ ~
21.issue the audit report 出具审计报告 kz7FQE
22.expert 专家 :~vodh
23.the board of directors 董事会 v{VF>qEP
24.knowledge of the entity‘ s business 了解被审计单位情况 :^v Q
4/,
25.assess material misstatement risks评估重大错报风险 V0>X2&.A
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 d?2ORr|m=
27.a general knowledge of —— 初步了解―――的情况 'Oue 1[
28.a more knowledge of—— 进一步了解的情况 7"!b5(4=
29.the prior year‘s working papers 以前年度工作底稿 'z(Y9%+a
30.minutes of meeting 会议纪要 7v ZD
31.business risks 经营风险 qTr P@F4`g
32.appropriateness 适当性 J**(7d
33.accounting estimate 会计估计 yx
:^*/
34.management representations 管理层声明 ctZ,qg*N
35.going concern assumption 持续经营假设 /I=|;FGq
36.audit plan 审计计划 _SAM8!q4,
37.significant audit areas 重点审计领域 L7-BuW}&
38.error 错误 ahg:mlaob
39.fraud舞弊 nn_O"fZi
40.modified or additional procedures 修改或追加审计程序 @MES.g
41.misappropriation of assets 侵占资产 i[!|0U`p
42.transactions without substance 虚假交易 *c$[U{Px
43.unusual pressures 异常压力 e0zP
LU}
44.the suspected noncompliance 涉嫌存在违法行为 lFjz*g2'
45.materialiy 重要性 &q-&%~E@
46.exceed the materiality level 超过重要性水平 Q[biy{(b8
47.approach the materiality level 接近重要性水平 )4L2&e`k)(
48.an acceptably low level 可接受水平 GfE>?mG
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 b&:v6#i
50.misstatements or omissions 错报或漏报 &zdS9e-fF
51.aggregate 总计 hG?y)g\A
52.subsequent events 期后事项 d m8t~38
53.adjust the financial statements 调整财务报表 Q)DEcx-|,
54.perform additional audit procedures 实施追加的审计程序 u2 s
55.audit risk 审计风险 K ze?@*
56.detection risk 检查风险 mqZH<.mn
57.inappropriate audit opinion 不适当的审计意见 ,a?)O6?/
58.material misstatement 重大的错报 qzUiBwUi@
59.tolerable misstatement 可容忍错报 u7L?9
60.the acceptable level of detection risk 可接受的检查风险 >GGM76vB=,
61.assessed level of material misstatement risk 重大错报风险的评估水平 '~D4%WKT
62.simall business 小规模企业 (p-q>@m
63.accounting system 会计系统 i1vz{Tc
64.test of control 控制测试 >Ku4Il+36
65.walk-through test 穿行测试 u}@N
Qeg
66.communication 沟通 An.
A1y
67.flow chart 流程图 IA2VesHb
68.reperformance of internal control 重新执行 -V/y~/]J
69.audit evidence 审计证据 NN*L3yx
70.substantive procedures 实质性程序 {N4 'g_
71.assertions 认定 I%YwG3uR
72.esistence 存在 qVC+q8
73.occurrence 发生 JbPk
C*.
74.completeness 完整性 l=CAr
75.rights and obligations 权利和义务 |>;PV4])(
76.valuation and allocation 计价和分摊 {r_HcI(h
77.cutoff 截止 /ox7$|Jyr
78.accuracy 准确性 * ,a
F-
79.classification 分类 nn7LL+h
80.inspection 检查 |?T=4~b
81.supervision of counting 监盘 OcTWq
82.observation 观察 yYP_TuNa
83.confirmation 函证 s2O()u-
84.computation 计算 \l GD8@,x
85.analytical procedures 分析程序 CvU$Fsb
86.vouch 核对 q/EX`%U
87.trace 追查 FRQ.ix2
88.audit sampling 审计抽样 hVzyvpw
89.error 误差 wL0[Slf}
90.expected error 预期误差 RE>Q5#|c
91.population 总体 nwFBuP<LR
92.sampling risk 抽样风险 vB7Gx>BQd
93.non- sampling risk 非抽样风险 A6z,6v6
94.sampling unit 抽样单位 *yhA8fJ
95.statistical sampling 统计抽样 JwSF}kNs}
96.tolerable error 可容忍误差 %1i:*~g
97.the risk of under reliance 信赖不足风险 D6bYg `
98.the risk of over reliance 信赖过度风险 <:9ts@B
99.the risk of incorrect rejection 误拒风险 \s)MNs
100. the risk of incorrect acceptance 误受风险 hEZvi
101.working trial balance 试算平衡表 vbid>$%
102.index and cross-referencing 索引和交叉索引 50_[hC&C)
103.cash receipt 现金收入 jFN0xGZ
104.cash disbursement 现金支出 ]Y[N=G
105.bank statement 银行对账单 ~B;}jI]d[
106.bank reconciliation 银行存款余额调节表 xuXPVJdi
107.balance sheet date 资产负债表日 a=MN:s?Fc0
108.net realizable value 可变现净值 >Sc yc-n
109.storeroom 仓库 ",/6bs#$
110.sale invoice 销售发票 AU9C#;JD
111.price list 价目表 H$I~Vz[\yb
112.positive confirmation request 积极式询证函 spa:5]B
113.negative confirmation request 消极式询证函 M/o?D <'
114.purchase requisition 请购单 kLgkUck8]
115.receiving report 验收报告 MLd;UHU
116.gross margin 毛利 >=N-P<%
117.manufacturing overhead 制造费用 v'hc-Q9+>
118.material requisition 领料单 z*},N$2=
119.inventory-taking 存货盘点 A%D'Z85
-
120.bond certificate 债券 +xYu@r%R
121.stock certificate 股票 /|v4]t-
122.audit report 审计报告 ]9YA~n\
123.entity 被审计单位 p/Ul[7A4e
124.addressee of the audit report 审计报告的收件人 ^%f8JoB
125.unqualified opinion 无保留意见 kkl'D!z2g
126.qualified opinion 保留意见 9lq5\ tL-
127.disclaimer of opinion 无法表示意见 c,1 G+.
128.adverse opinion 否定意见 $ar^U
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A (1)ABC 作业基础成本计算 7NvKpinQ
A (2)absorbed overhead 已吸收制造费用 H'WYnhU&
A (3)absorption costing 吸收成本计算 (.#nl}fA
A (4)account 账户,报表 38w^="-T
A (5)accounting postulate 会计假设 Tt: (l/1
A (6)accounting series release 会计公告文件 &PC6C<<f
A (7)accounting valuation 会计计价 ]aPf-O*
A (8)account sale 承销清单 0qN`-0Yk
A (9)accountability concept 经营责任概念 A+l(ew5Lw$
A (10)accountancy 会计职业 V|YQhd0kv
A (11)accountant 会计师 [5&k{*}}
A (12)accounting 会计 j@4MV^F2c
A (13)agency cost 代理成本 z6`0Uv~
A (14)accounting bases 会计基础 Htgo=7!?\3
A (15)accounting manual 会计手册 ta?NO{*
A (16)accounting period 会计期间 0Md>-H;ZY
A (17)accounting policies 会计方针 %Y~"Stmx
A (18)accounting rate of return 会计报酬率 h7Uj "qH
A (19)accounting reference date 会计参照日 $#rkvG_w
A (20)accounting reference period 会计参照期间 w+6P x#
A (21)accrual concept 应计概念 sK#)k\w>
A (22)accrual expenses 应计费用 yEWm.;&3=
A (23)acid test ration 速动比率(酸性测试比率) Ck/44Wfej
A (24)acquisition 购置 p$,G`'l
A (25)acquisition accounting 收购会计
}ktIG|GC
A (26)activity based accounting 作业基础成本计算 Mxl;Im]!`.
A (27)adjusting events 调整事项 Tx}Nr^
A (28)administrative expenses 行政管理费 sywuS
A (29)advice note 发货通知 Q"I(3 tp9[
A (30)amortization 摊销 336ETrG^0
A (31)analytical review 分析性检查 a#]V|
1*O
A (32)annual equivalent cost 年度等量成本法 ^iONC&r
A (33)annual report and accounts 年度报告和报表 `t/j6e]
A (34)appraisal cost 检验成本 &5
y
A (35)appropriation account 盈余分配账户 1J[$f>%n]
A (36)articles of association 公司章程细则 gY7sf1\wX
A (37)assets 资产 LcGKYl(\K
A (38)assets cover 资产保障 AFi_P\X
A (39)asset value per share 每股资产价值 M-t9M~
A (40)associated company 联营公司 Rrh6-]A
A (41)attainable standard 可达标准 bll[E}E|3
BWxfY^,'&6
A (42)attributable profit 可归属利润 ZiZ @3O6
A (43)audit 审计 o}Grb/LJ
A (44)audit report 审计报告 #e@NV4q
A (45)auditing standards 审计准则 9\EW~OgTu
A (46)authorized share capital 额定股本 i+14!LlI
A (47)available hours 可用小时 rN9qH
A (48)avoidable costs 可避免成本 G_1r&[N3
B (49)back-to-back loan 易币贷款 cg {5\Vl
B (50)backflush accounting 倒退成本计算 +q
pW"0[
B (51)bad debts 坏帐 '9!_:3[d\]
B (52)bad debts ratio 坏帐比率 =@d#@
B (53)bank charges 银行手续费 :!_l@ =l
B (54)bank overdraft 银行透支 kn}^oRT
B (55)bank reconciliation 银行存款调节表 &pY'
B (56)bank statement 银行对账单 Tw';;euw
B (57)bankruptcy 破产 "SN*hzs"]`
B (58)basis of apportionment 分摊基础 |?V7E\S
B (59)batch 批量 ]$drBk86bh
B (60)batch costing 分批成本计算 #HV5M1mb
B (61)beta factor B(市场)风险因素 2,:{ 5]Q$
B (62)bill 账单 g)6>=Qo`8E
B (63)bill of exchange 汇票 ,a&,R*r@&
B (64)bill of landing 提单 }<~(9_+
B (65)bill of materials 用料预计单 <( OHX3~
B (66)bill payable 应付票据 7RDmvWd-'?
B (67)bill receivable 应收票据 x1Gx9z9
B (68)bin card 存货记录卡 |fKT@2(
B (69)bonus 红利 4^r6RS@z
B (70)book-keeping 薄记 /Pextj<
B (71)Boston classification 波士顿分类 "m {i`<,
B (72)breakeven chart 保本图 curYD~7
B (73)breakeven point 保本点 [\3ZMH
*
B (74)breaking-down time 复位时间 q;#AlquY @
B (75)budget 预算 -Kg.w*\H7/
B (76)budget center 预算中心 !:xycLdfUp
B (77)budget cost allowance 预算成本折让 @2T8H
B (78)budget manual 预算手册 -r,v3n
B (79)budget period 预算期间 Ub\^3f
B (80)budgetary control 预算控制 hV~M!vFxA
B (81)budgeted capacity 预算生产能力 8XYxyOl
B (82)burden 制造费用 (W#CDw<ja
B (83)business center 经营中心 ftpPrtaP
B (84)business entity 营业个体 'yVe&5?
B (85)business unit 经营单位 ;.AMP$o`(Y
B (86)buy-out management 管理性购买产权 &jY|
:Fe
B (87)by-product 副产品 v@]SddP,?
C (88)called-up share capital 催缴股本 ' ds2\gN
C (89)capacity 生产能力 AM=> P7
C (90)capacity ratios 生产能力比率 Qw5-/p=t
C (91)capital 资本 =COQv= GT
C (92)capital assets pricing model资本资产计价模式 C7F\Y1Wj
C (93)capital commitment 承诺资本 vLxaZWr
C (94)capital employed 已运用的资本 hdWV vN
C (95)capital expenditure 资本支出 eyh}O
C (96)capital expenditureauthorization 资本支出核准 iDcTO}
C (97)capital expenditure control 资本支出控制 @k{q[6c2n
C (98)capital expenditure proposal资本支出申请 s<LnUF1b
C (99)capital funding planning 资本基金筹集计划 _`p-^I
C (100)capital gain 资本收益 J-/w{T8:
C (101)capital investment appraisal资本投资评估 C$0u-Nx8
C (102)capital maintenance 资本保全 H
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C (103)capital resource planning 资本资源计划 @?e~l:g})g
C (104)capital surplus 资本盈余 EC5= 2w<
C (105)capital turnover 资本周转率 I(AlRh
C (106)card 记录卡 {96MfhkeBv
C (107)cash 现金 Yr"Of*VNH
C (108)cash account 现金账户 }' tJc $!
C (109)cash book 现金账薄 Y2tVq})!
C (110)cash cow 金牛产品 |=ph&9
C (111)cash flow 现金流量 x*:VE57,z
C (112)cash discounted 现金贴现 2FaCrc/
C (113)cash flow budget 现金流量预算 x2t&Wpvt
C (114)cash flow statement 现金流量表 qCI7)L`
C (115)cash ledger 现金分类账 bvJ@H
Z$
C (116)cash limit 现金限额 {St-
C (117)CCA 现时成本会计 k62s|VeU
C (118)center 中心 q#AIN`H
C (119)changeover time 变更时间 9[JUJ,#X'0
C (120)chartered entity 特许经济个体 m8PS84."]M
C (121)cheque 支票 FRR05%K
C (122)cheque register 支票登记薄 5.ab/uk;M
C (123)coin analysis 零钱分类 1#cTk
C (124)classification 分类 ;_SSR8uHv
C (125)clock card 工时卡 baD063P;
C (126)code 代码 {
i6L/U.
C (127)commitment accounting 承诺确认会计 g_{N^wS
C (128)common cost 共同成本 }wRm ~
C (129)company limited byguarantee 有限担保责任公司 ]QHp?Ii1
C (130)company limited shares 股份有限公司 l'q%bi=f
C (131)competitive position 竞争能力状况 SF-E>s!XL
C (132)concept 概念 hFm^Fy[R
C (133)conglomerate 跨行业企业 f8[O]MrO;
C (134)consistency concept 一致性概念 !AJkd.
C (135)consolidated accounts 合并报表 ~b*]jZwT
C (136)consolidation accounting 合并会计 ,ja!OZ0$
C (137)consortium 财团 7'esJ)2
C (138)contingency plan 应急计划 T0dD:s N
C (139)contingent liabilities 或有负债 , @UOj=
C (140)continuous operation 连续生产 jZ-s6r2=
C (141)contra 抵消 $.C-_L
C (142)contract cost 合同成本 Q<u?BA/
C (143)contract costing 合同成本计算 TW>G
YGz
C (144)contribution 贡献毛益
$adZ|Q\
C (145)contribution centre 贡献中心 zMA;1Na
C (146)contribution chart 贡献图 2?
yo
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 e(/F:ZEh
C (148)contribution to salesration 贡献毛益对销售比率 Z" ;q w
C (149)control 控制 g(tVghHxt$
C (150)control account 控制帐户 Dfzj/spFV
C (151)control limits 控制限度 XxMZU(5
C (152)controllability concept 可控制概念 <-?C\c~G@
C (153)controllable cost 可控制成本 ]i(/T$?~
C (154)conversion cost 加工成本 3e'6A ^#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 O=+$XPa|
C (156)corporate appraisal 公司评估 ?-:2f#bC
C (157)corporate planning 公司计划 3%5YUG@
C (158)corporate social reporting 公司社会报告 hT 1JEu
C (159)corporation 股份公司 %H\J@{f
C (160)cost 成本 .e0)@}Jv8>
C (161)cost account 成本帐户 TMMJ5\t2
C (162)cost accounting 成本会计 |?VJf3A
C (163)cost accounting manual 成本手册 p&RC#wYu
C (164)cost accounts calendar 成本报表的日历时间 ,.0b
E
9\o
C (165)cost adjustment 成本调整 In_"iEo,
C (166)cost allocation 成本分配 nyi!D
C (167)cost apportionment 成本分摊 R)k\
C (168)cost attribution 成本归属 \\\8{jq
C (169)cost audit 成本审计 LWJ
?p-X
C (170)cost behaviour 成本性态 =[]6NjKS,
C (171)cost benefit analysis 成本效益分析 ,\v'%,:C
C (172)cost center 成本中心 t?G6|3
C (173)cost driver 成本动因