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注会《审计》英语常用词汇 &'k
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1.audit 审计 {4 {X`$
2.attestation 鉴证 ' ""s%C+
3.credibility 可信赖程度 J@A^k1
B
4.audit of financial statements 财务报表审计 qnFg7X
>C,
5.agreed-upon procedures 执行商定程序 CC)Mws+2
6.high levels of assurance 高水平保证 v:"Y
7.compilation 编制 !i_~<6Wa7
8.reliability 可靠性 3"Zc|Ck <?
9.relevance 相关性 s14D(:t(
10.professional skepticism 职业谨慎 |?v .5|1
11.objectivity 客观性 Th
X6e
12. professional competence 专业胜任能力 MxOIe|=&
13.Senior/CPA-in-charge 项目经理 / hg)=p
14.audit engagement letter 业务约定书 iD.p KG
15.recurring audit 连续审计 (&-I-#i
16.the client 委托人 4-BrE&2f
17.change CPA 更换注册会计师 xb2j
|KY7
18.the existing CPA 现任注册会计师 `(r0+Qx
19.the successor CPA 后任注册会计师 %GP`
H/H(
20.the preceding CPA前任注册会计师 >}B53.;.k
21.issue the audit report 出具审计报告 H#M;TjR
22.expert 专家 r 6&+pSA>
23.the board of directors 董事会 CF6qEG6
24.knowledge of the entity‘ s business 了解被审计单位情况 FqZD'Uu7
25.assess material misstatement risks评估重大错报风险 $F1Am%
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (coaGQ@d
27.a general knowledge of —— 初步了解―――的情况 cv;2zq=T
28.a more knowledge of—— 进一步了解的情况 Wcbm,O4u
29.the prior year‘s working papers 以前年度工作底稿 .pG`/[*a
30.minutes of meeting 会议纪要 m=TZfa^
r
31.business risks 经营风险 &oE'|^G
32.appropriateness 适当性 85q!FpuH
33.accounting estimate 会计估计 mA#;6?6
34.management representations 管理层声明 IOa@dUh7a,
35.going concern assumption 持续经营假设 )X3
|[4R
36.audit plan 审计计划 E5?$=cL?
37.significant audit areas 重点审计领域 'Z|Czd8E
38.error 错误 r?9".H
39.fraud舞弊 Bjh8uW
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40.modified or additional procedures 修改或追加审计程序 vR
(nd
41.misappropriation of assets 侵占资产 H
vHy{S4
42.transactions without substance 虚假交易 L#WGOl
43.unusual pressures 异常压力 3lbGG42:
44.the suspected noncompliance 涉嫌存在违法行为 MAp#1+k
45.materialiy 重要性 %jJIR88
46.exceed the materiality level 超过重要性水平 H6Ytp^~>
47.approach the materiality level 接近重要性水平 kkJ8xyO
48.an acceptably low level 可接受水平 :;;k+Sw3
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
c& $[a%s
50.misstatements or omissions 错报或漏报 |n;5D,r0C
51.aggregate 总计 V+zn`
\a
52.subsequent events 期后事项 s)Xz}QPK.
53.adjust the financial statements 调整财务报表 Xy}>O*
54.perform additional audit procedures 实施追加的审计程序 Jpy~5kS
55.audit risk 审计风险 q;#bFPh
56.detection risk 检查风险 Vh^ :.y
57.inappropriate audit opinion 不适当的审计意见 zCv)%y
58.material misstatement 重大的错报 Zq'FOzs
59.tolerable misstatement 可容忍错报 ,."wxP2u
60.the acceptable level of detection risk 可接受的检查风险 !hE F.S
61.assessed level of material misstatement risk 重大错报风险的评估水平 0>"y)T3
62.simall business 小规模企业 xVrLoAw
63.accounting system 会计系统 )LNKJe+
64.test of control 控制测试 b~{nS,_Rn
65.walk-through test 穿行测试 L
3\(<[
66.communication 沟通 @V&HE:P
67.flow chart 流程图 k@pEs# a
68.reperformance of internal control 重新执行 5=fS^]- F
69.audit evidence 审计证据 HdyE`FY \
70.substantive procedures 实质性程序 nm)/BK
71.assertions 认定 $oJjgA xcZ
72.esistence 存在 7q{yLcC"
73.occurrence 发生 NZlCn:"
74.completeness 完整性 0b<Qs88yd>
75.rights and obligations 权利和义务 F&C< = l\X
76.valuation and allocation 计价和分摊 rHqP[[4B'
77.cutoff 截止 ERIF#EY
78.accuracy 准确性 xiL+s-
79.classification 分类 n'?]_z<
80.inspection 检查 {E}D6`{
81.supervision of counting 监盘 i~3\dp
82.observation 观察 ;Zc0imYL
83.confirmation 函证 ztAC3,r]
84.computation 计算 flz7{W
85.analytical procedures 分析程序 |,({$TrF
86.vouch 核对 Iu(]i?Y
87.trace 追查 99%R/m
88.audit sampling 审计抽样 Ft}nG&D
89.error 误差 Galh _;=
90.expected error 预期误差 ?0-3J )kW
91.population 总体 Nr}O6IJ>Sg
92.sampling risk 抽样风险 uL:NWgN
93.non- sampling risk 非抽样风险 o5YL_=7m
94.sampling unit 抽样单位 0g
Hd{H=
95.statistical sampling 统计抽样 H_ NoW
96.tolerable error 可容忍误差 x_ <,GE@
97.the risk of under reliance 信赖不足风险 sn
Ou
98.the risk of over reliance 信赖过度风险 HdTB[(
99.the risk of incorrect rejection 误拒风险 7UqDPEXU]`
100. the risk of incorrect acceptance 误受风险 muDOY~.
101.working trial balance 试算平衡表 N/1xc1$SB
102.index and cross-referencing 索引和交叉索引 mR|']^!SE
103.cash receipt 现金收入 vst;G-ys
104.cash disbursement 现金支出 7W+{U02O
105.bank statement 银行对账单 s=1 k9
106.bank reconciliation 银行存款余额调节表 E 0OHl
107.balance sheet date 资产负债表日 n?S)H=
108.net realizable value 可变现净值 [.$/o}
109.storeroom 仓库 JUJrtKS
110.sale invoice 销售发票 |x=(}g
111.price list 价目表 xCyD0^KY
112.positive confirmation request 积极式询证函 <e wcWr
113.negative confirmation request 消极式询证函 _`
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114.purchase requisition 请购单 L+mHeS l
115.receiving report 验收报告 &'/bnN +R
116.gross margin 毛利 #iRd2Qj%
117.manufacturing overhead 制造费用 F3 g$b,RMH
118.material requisition 领料单 V0*MY{x
#S
119.inventory-taking 存货盘点 2_Zn?#G8dl
120.bond certificate 债券 9`CJhu
121.stock certificate 股票 #miG"2ea..
122.audit report 审计报告 tVNFulcz$
123.entity 被审计单位 {cjp8W8hS
124.addressee of the audit report 审计报告的收件人 U.=TjCW
125.unqualified opinion 无保留意见 K_;?Sr=
126.qualified opinion 保留意见 !<F5W<V
127.disclaimer of opinion 无法表示意见 4tvZJS
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128.adverse opinion 否定意见 feM(
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A (1)ABC 作业基础成本计算 kt7Em b}
A (2)absorbed overhead 已吸收制造费用 f1B t6|W%
A (3)absorption costing 吸收成本计算 tiRi_
A (4)account 账户,报表 @Hr1.f
A (5)accounting postulate 会计假设 R <&U]%FD
A (6)accounting series release 会计公告文件 67||wh.BU
A (7)accounting valuation 会计计价 g>a%
gVly
A (8)account sale 承销清单 /N")uuv
A (9)accountability concept 经营责任概念 q6o}2<T@
A (10)accountancy 会计职业 gQeoCBCE
A (11)accountant 会计师 1 l^`
A (12)accounting 会计 Y~I0\8s
-
A (13)agency cost 代理成本 +xU=7chA
A (14)accounting bases 会计基础 <2LUq@Pg
A (15)accounting manual 会计手册 $J]NWgXl@
A (16)accounting period 会计期间 ,o0[^-b<
A (17)accounting policies 会计方针 sqj8I"<`
A (18)accounting rate of return 会计报酬率 ;0Ih:YY6
A (19)accounting reference date 会计参照日 @# .a5
A (20)accounting reference period 会计参照期间 I] Z"?T
A (21)accrual concept 应计概念 Z5*O\kJv
A (22)accrual expenses 应计费用 ++!0r['+>
A (23)acid test ration 速动比率(酸性测试比率) D+h`Z]"|
A (24)acquisition 购置 v5FfxDvw
A (25)acquisition accounting 收购会计 UY)Iu|~0b
A (26)activity based accounting 作业基础成本计算 20M]gw]
A (27)adjusting events 调整事项 3'7X[{uBr
A (28)administrative expenses 行政管理费 iE]^6i
A (29)advice note 发货通知 N*KM6j
A (30)amortization 摊销 vJQ_mz
A (31)analytical review 分析性检查 }To-c'
A (32)annual equivalent cost 年度等量成本法 !
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A (33)annual report and accounts 年度报告和报表 K~qKr<)
A (34)appraisal cost 检验成本 D e$K
A (35)appropriation account 盈余分配账户 2W/*1K}
A (36)articles of association 公司章程细则 g{hbq[>X]
A (37)assets 资产 Q.fD3g
A (38)assets cover 资产保障 Q:]v4/MT
A (39)asset value per share 每股资产价值 xoQqku"vn
A (40)associated company 联营公司 #BIY[{!
A (41)attainable standard 可达标准 ko~e*31_E
iP?lP= M
A (42)attributable profit 可归属利润 2p*L~! iM
A (43)audit 审计 =05jjR1
A (44)audit report 审计报告 ,!98VJmr
A (45)auditing standards 审计准则 1Nz#,IdQ
A (46)authorized share capital 额定股本 LEAU3doK;
A (47)available hours 可用小时 3\|PwA9fN8
A (48)avoidable costs 可避免成本 >6'brb
B (49)back-to-back loan 易币贷款 :ZXaJ!
B (50)backflush accounting 倒退成本计算 p0pA|
B (51)bad debts 坏帐 zH
*7!)8
B (52)bad debts ratio 坏帐比率 Pj7MR/AH
B (53)bank charges 银行手续费 %,udZyO3uR
B (54)bank overdraft 银行透支 Oz=!EG|N
B (55)bank reconciliation 银行存款调节表 }5u; '>$
B (56)bank statement 银行对账单 sb%l N
B (57)bankruptcy 破产 [t]q#+Zs
B (58)basis of apportionment 分摊基础 J^mm"2
B (59)batch 批量 Lnl-han%
B (60)batch costing 分批成本计算 2K2*UC`f
B (61)beta factor B(市场)风险因素 B\>3[_n
B (62)bill 账单 3`ze<K((
B (63)bill of exchange 汇票 ?9z1'6
B (64)bill of landing 提单 :(4];Va
B (65)bill of materials 用料预计单 eGI&4JgJ.
B (66)bill payable 应付票据 NOtwgZ-
B (67)bill receivable 应收票据 l^v,X%{Iz
B (68)bin card 存货记录卡 02po;
B (69)bonus 红利 f
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B (70)book-keeping 薄记 9|>5;Ej
B (71)Boston classification 波士顿分类 Kxsj_^&|i
B (72)breakeven chart 保本图 >yr3C
B (73)breakeven point 保本点 N0(($8G
B (74)breaking-down time 复位时间 <-!'V,c
B (75)budget 预算 U,,rB(
B (76)budget center 预算中心 A~'p~@L
B (77)budget cost allowance 预算成本折让 s1zkkLw`*
B (78)budget manual 预算手册 dg;E,'e_
p
B (79)budget period 预算期间 V V Aw y6
B (80)budgetary control 预算控制 WZ
,t~TN
B (81)budgeted capacity 预算生产能力 K(}<L-cv
B (82)burden 制造费用 /O$)m[
B (83)business center 经营中心 62>/0_m5
B (84)business entity 营业个体 L%f$ &
B (85)business unit 经营单位 \3cg\Q+~
B (86)buy-out management 管理性购买产权 QtfLJ5vi
B (87)by-product 副产品 1i$OcN?x%
C (88)called-up share capital 催缴股本 2spK#0n.HV
C (89)capacity 生产能力 4,ewp coC%
C (90)capacity ratios 生产能力比率 &0J/V>k
C (91)capital 资本 P)hawH=
C (92)capital assets pricing model资本资产计价模式 N{fYO4O
C (93)capital commitment 承诺资本 cONfHl{
C (94)capital employed 已运用的资本 3$kElq[
C (95)capital expenditure 资本支出 q<A,S8'm
C (96)capital expenditureauthorization 资本支出核准 _P{v=`]Eu
C (97)capital expenditure control 资本支出控制 |r53>,oR<:
C (98)capital expenditure proposal资本支出申请 :']O4v#^
C (99)capital funding planning 资本基金筹集计划 f2{qj5 K
C (100)capital gain 资本收益 V;]U]
C (101)capital investment appraisal资本投资评估 zuBfkW95+
C (102)capital maintenance 资本保全 z0 _/JwJn
C (103)capital resource planning 资本资源计划 ~Nl`Zmn(A|
C (104)capital surplus 资本盈余 A;Uw
b
C (105)capital turnover 资本周转率 5>M@
F0
C (106)card 记录卡 QEl~uhc3
C (107)cash 现金 l, 1.6
C (108)cash account 现金账户 >Y&o2zJy
C (109)cash book 现金账薄 SP5t=#M6
C (110)cash cow 金牛产品 8R.` *
C (111)cash flow 现金流量 0 mR
C (112)cash discounted 现金贴现 4(\7Or(''
C (113)cash flow budget 现金流量预算 Uc|MfxsL
C (114)cash flow statement 现金流量表 )1]LoEdm`
C (115)cash ledger 现金分类账 2&U<Wiu\}
C (116)cash limit 现金限额 `H\NJ,
C (117)CCA 现时成本会计 gPWl# 5P:
C (118)center 中心 & A @!g
C (119)changeover time 变更时间 %b`B.A
C (120)chartered entity 特许经济个体 2v\-xg%1
C (121)cheque 支票 ak;S Ie
C (122)cheque register 支票登记薄 }#U3vMx(
C (123)coin analysis 零钱分类 gc{5/U9H*
C (124)classification 分类 G3t
4$3|
C (125)clock card 工时卡 E{6X-C[)v
C (126)code 代码 *g/@-6
C (127)commitment accounting 承诺确认会计 9:6
d,^X
C (128)common cost 共同成本 =;A~$[ g
C (129)company limited byguarantee 有限担保责任公司 _k.gVm
C (130)company limited shares 股份有限公司 9TW
C (131)competitive position 竞争能力状况 %uhhQ<zs%
C (132)concept 概念 \Rvsy;7
C (133)conglomerate 跨行业企业 b1qli5
C (134)consistency concept 一致性概念 "Q<*
H<e
C (135)consolidated accounts 合并报表 ecy41y'~:
C (136)consolidation accounting 合并会计 S~ 3|
C (137)consortium 财团 ,@*`2I>`
C (138)contingency plan 应急计划 Gu9x4p
C (139)contingent liabilities 或有负债 N\dr_
C (140)continuous operation 连续生产 E.~~.2
C (141)contra 抵消 .:#6dG\0z
C (142)contract cost 合同成本 ZI#Xh5
C (143)contract costing 合同成本计算 \:wLUGFl5
C (144)contribution 贡献毛益 6 _\j_$
C (145)contribution centre 贡献中心 ~j2=hkS
C (146)contribution chart 贡献图 Vl+,OBy
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |1(9_=i'
C (148)contribution to salesration 贡献毛益对销售比率 S=~8nr/V
C (149)control 控制 CDM==Xa*
C (150)control account 控制帐户 & A<Pf.Us
C (151)control limits 控制限度 tC -H2@
C (152)controllability concept 可控制概念 D?"TcA
C (153)controllable cost 可控制成本 F
/:2+
C (154)conversion cost 加工成本 k)R
>5?_
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 F I\V6\B/
C (156)corporate appraisal 公司评估 MhpR^VM'.
C (157)corporate planning 公司计划 ; i>
<03
C (158)corporate social reporting 公司社会报告 >h
m<$3
C (159)corporation 股份公司 L&nGjC+Lr
C (160)cost 成本 r3b~|O^}
C (161)cost account 成本帐户 L~FE;*>7
C (162)cost accounting 成本会计 dO[w3\~
C (163)cost accounting manual 成本手册 XOy#?X/`
C (164)cost accounts calendar 成本报表的日历时间 QP e}rQnm
C (165)cost adjustment 成本调整 S[ ,r.+
C (166)cost allocation 成本分配 =`]yq;(C7j
C (167)cost apportionment 成本分摊 $wn"+wX
C (168)cost attribution 成本归属 Eqva]
4
C (169)cost audit 成本审计 4n@,
p0
C (170)cost behaviour 成本性态 r8~U@$BBK
C (171)cost benefit analysis 成本效益分析 Up$vBE8i]
C (172)cost center 成本中心 PF(P"f.?D
C (173)cost driver 成本动因