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注会《审计》英语常用词汇 \9 k3;zw
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1.audit 审计 w
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2.attestation 鉴证 %JuT'7VB
3.credibility 可信赖程度 YXIAVSnr
4.audit of financial statements 财务报表审计 _+d*ljP)l3
5.agreed-upon procedures 执行商定程序 CK8!7=>}^
6.high levels of assurance 高水平保证 V1\Rj0#G
7.compilation 编制 O5ZR{f&
8.reliability 可靠性 ]~9YRVeC
9.relevance 相关性 Rw|P$dbu
10.professional skepticism 职业谨慎 W_[ tdqey
11.objectivity 客观性 R0T{9,;[`
12. professional competence 专业胜任能力 Hli22~7T:
13.Senior/CPA-in-charge 项目经理 Ub`vf4EB
14.audit engagement letter 业务约定书 RP%FMb}nt
15.recurring audit 连续审计 SA{5A 1
16.the client 委托人 :_kZkWD5
17.change CPA 更换注册会计师 }r|$\ms
18.the existing CPA 现任注册会计师 Ie/dMB=t
19.the successor CPA 后任注册会计师 Wo~;h(6
20.the preceding CPA前任注册会计师 ?L6pB]l8b
21.issue the audit report 出具审计报告 T=VBKaSbU
22.expert 专家 Q:j)F|uhc
23.the board of directors 董事会 `It3X.^}
24.knowledge of the entity‘ s business 了解被审计单位情况 VJgYXPE
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25.assess material misstatement risks评估重大错报风险 yE|hA2G?0
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 "f>`ZFp^
27.a general knowledge of —— 初步了解―――的情况 4MP8t@z
28.a more knowledge of—— 进一步了解的情况 FBS]U$1
29.the prior year‘s working papers 以前年度工作底稿 QFIYnxY9
30.minutes of meeting 会议纪要 {11xjvAD
31.business risks 经营风险 F87c?Vh)K
32.appropriateness 适当性 nc;iJ/\4
33.accounting estimate 会计估计 yw*|
H T
34.management representations 管理层声明 af|x(:!H
35.going concern assumption 持续经营假设 =21m|8c
36.audit plan 审计计划 'EG/)0t`
37.significant audit areas 重点审计领域 "6>+IF
38.error 错误 ]r>m{"~E
39.fraud舞弊 !wH'dsriD
40.modified or additional procedures 修改或追加审计程序 HH|N~pBJB
41.misappropriation of assets 侵占资产 |};-.}u^`h
42.transactions without substance 虚假交易 1'b}Y8YO
43.unusual pressures 异常压力 n=
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44.the suspected noncompliance 涉嫌存在违法行为 O#Ho08*Xn
45.materialiy 重要性 O8/r-?4.
46.exceed the materiality level 超过重要性水平 l{hO"fzy
47.approach the materiality level 接近重要性水平 1:Wl/9mL
48.an acceptably low level 可接受水平 Z*YS7 ~
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 !nTI
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50.misstatements or omissions 错报或漏报 NV`=T?1[5
51.aggregate 总计 G x{G}9
52.subsequent events 期后事项 ? s[!JeUA
53.adjust the financial statements 调整财务报表 ]BfJ~+ N
54.perform additional audit procedures 实施追加的审计程序 8JU{]Z!G<;
55.audit risk 审计风险 a2B9
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56.detection risk 检查风险 |J:m{
57.inappropriate audit opinion 不适当的审计意见 (;(2n;i[M
58.material misstatement 重大的错报 N[kl3h%q
59.tolerable misstatement 可容忍错报 `IJTO_
60.the acceptable level of detection risk 可接受的检查风险 {}"a_L&[;
61.assessed level of material misstatement risk 重大错报风险的评估水平 DtkOb,wY
62.simall business 小规模企业 [midNC +,
63.accounting system 会计系统 ;:'A Bfs
64.test of control 控制测试 C#P7@ JE
65.walk-through test 穿行测试 VMw[M^
66.communication 沟通 t(xe*xS
67.flow chart 流程图 t!o=-k
68.reperformance of internal control 重新执行 %XH%.Ps/
69.audit evidence 审计证据 S0?e/VWy
70.substantive procedures 实质性程序 /}nq?Vf
71.assertions 认定 =1zRm >m
72.esistence 存在 O&r9+r1`
73.occurrence 发生 $'COsiK7
74.completeness 完整性 'SKq<X%R;
75.rights and obligations 权利和义务 yZ,S$tSR
76.valuation and allocation 计价和分摊 W$:D#;jz`h
77.cutoff 截止 gQuU_dbXSB
78.accuracy 准确性 _C@<*L=Q
79.classification 分类 cQ(,M
80.inspection 检查 ()zn8_z
81.supervision of counting 监盘 5EL&?\e
82.observation 观察 eOJ_L]y-
83.confirmation 函证 /@@?0xjX
84.computation 计算 M\r=i>(cu
85.analytical procedures 分析程序 ';I(#J6
86.vouch 核对 8$38>cGY^
87.trace 追查 /l;_ xs
88.audit sampling 审计抽样 Wt!8.d}=
89.error 误差 :b<<
90.expected error 预期误差 '3
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91.population 总体 &;%,Axc
92.sampling risk 抽样风险 1HUe8m[#3
93.non- sampling risk 非抽样风险 }UqL2KXi4
94.sampling unit 抽样单位 E+~1GKd
95.statistical sampling 统计抽样 `Wp y6o
96.tolerable error 可容忍误差 wc?YzXP+
97.the risk of under reliance 信赖不足风险 2D4c|R@+
98.the risk of over reliance 信赖过度风险 ;upYam"
99.the risk of incorrect rejection 误拒风险 4v.i!U#
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100. the risk of incorrect acceptance 误受风险 (} Y|^uM,
101.working trial balance 试算平衡表 `$yi18F
102.index and cross-referencing 索引和交叉索引 ~>rnq7j
103.cash receipt 现金收入 % E8s>D
104.cash disbursement 现金支出 @Op7OF
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105.bank statement 银行对账单 0">9n9
106.bank reconciliation 银行存款余额调节表 7mnZ,gpb
107.balance sheet date 资产负债表日 6nW]Q^N}
108.net realizable value 可变现净值 wSG!.Ejc7
109.storeroom 仓库 VF g"AJf
110.sale invoice 销售发票 mw~$;64;a
111.price list 价目表 8jz7t:0
112.positive confirmation request 积极式询证函 Os1=V
113.negative confirmation request 消极式询证函 Xe@:Aun
114.purchase requisition 请购单 5wbR}`8
115.receiving report 验收报告 %APeQy"6#^
116.gross margin 毛利 x,#?
117.manufacturing overhead 制造费用 +lw1v
118.material requisition 领料单 E<77Tj
119.inventory-taking 存货盘点 X9o6} %Y
120.bond certificate 债券 bkIQ?cl<at
121.stock certificate 股票 `\Te,
122.audit report 审计报告 'v_k#%
123.entity 被审计单位 #W
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124.addressee of the audit report 审计报告的收件人 3Cg0^~?6-
125.unqualified opinion 无保留意见 <+AvbqDe
126.qualified opinion 保留意见 4*?i!<N9
127.disclaimer of opinion 无法表示意见 6gB;m$:fV
128.adverse opinion 否定意见 #=czqZw
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A (1)ABC 作业基础成本计算 7a4h7/
A (2)absorbed overhead 已吸收制造费用 D()tP
A (3)absorption costing 吸收成本计算 #*
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A (4)account 账户,报表 }W
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A (5)accounting postulate 会计假设 5KL??ao-
A (6)accounting series release 会计公告文件 =&y6mQ
A (7)accounting valuation 会计计价 ,XsBm+Q(
A (8)account sale 承销清单 +%)bd
A (9)accountability concept 经营责任概念 FTcXjWBPF9
A (10)accountancy 会计职业 K#[z5
A (11)accountant 会计师 [cw>; \J
A (12)accounting 会计 y
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A (13)agency cost 代理成本 Pk)H(
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A (14)accounting bases 会计基础 zUz j
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A (15)accounting manual 会计手册 YkI_i(
A (16)accounting period 会计期间 jGtu>|Gj
A (17)accounting policies 会计方针 0[7tJbN
A (18)accounting rate of return 会计报酬率 xkfW^r
A (19)accounting reference date 会计参照日 8GT4U5c
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A (20)accounting reference period 会计参照期间 Wqas1yL_
A (21)accrual concept 应计概念 T;{"lp.
A (22)accrual expenses 应计费用 /`b`ai8`8
A (23)acid test ration 速动比率(酸性测试比率) S
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A (24)acquisition 购置 m&
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A (25)acquisition accounting 收购会计 5.F/>?<
A (26)activity based accounting 作业基础成本计算 b}Wm-]|+
A (27)adjusting events 调整事项 z{A~d
A (28)administrative expenses 行政管理费 ""x>-j4
A (29)advice note 发货通知 ^%}PRl9
A (30)amortization 摊销 R;H>#caJ
A (31)analytical review 分析性检查 diD[/&k#kh
A (32)annual equivalent cost 年度等量成本法 .Tc?PmN
A (33)annual report and accounts 年度报告和报表 Z^%aXaf8
A (34)appraisal cost 检验成本 g!!:o(k
A (35)appropriation account 盈余分配账户 k:*vD"
A (36)articles of association 公司章程细则 GUUd(xS{
A (37)assets 资产 ;!pJ%p0Sc
A (38)assets cover 资产保障 $Sc;
A (39)asset value per share 每股资产价值 3(=QY)
A (40)associated company 联营公司 $B?IE#7S4
A (41)attainable standard 可达标准 =|_k a8{?
I4MZJAYk
A (42)attributable profit 可归属利润 :djbZ><
A (43)audit 审计 SfUbjs@a
A (44)audit report 审计报告 ->5[C0: ]
A (45)auditing standards 审计准则 D@`"99z
A (46)authorized share capital 额定股本 !X+}W[Ic^
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 ~A,(D-
B (49)back-to-back loan 易币贷款 o3a%u(
B (50)backflush accounting 倒退成本计算 \x=!'
B (51)bad debts 坏帐 V( 3rTDg
B (52)bad debts ratio 坏帐比率 w!
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B (53)bank charges 银行手续费 lCJ/@)
B (54)bank overdraft 银行透支 n[
B (55)bank reconciliation 银行存款调节表 lcuqzX{7
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 {|R +|ow
B (58)basis of apportionment 分摊基础 8o[+>W
B (59)batch 批量 /[UuHU5*R
B (60)batch costing 分批成本计算 JwcC9
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B (61)beta factor B(市场)风险因素 zN7Ou .
B (62)bill 账单 P B"nf|pm
B (63)bill of exchange 汇票 ms/Q-
B (64)bill of landing 提单 (V#*}eGy
B (65)bill of materials 用料预计单 [<IJ{yfx
B (66)bill payable 应付票据 JVh/<A
B (67)bill receivable 应收票据 GFgh{'|
B (68)bin card 存货记录卡 [_zoJ
B (69)bonus 红利 )/uCdSDIc
B (70)book-keeping 薄记 trM)&aQto
B (71)Boston classification 波士顿分类 j$=MJN0
B (72)breakeven chart 保本图 }!@X(S!do
B (73)breakeven point 保本点 ;#S4$wISw`
B (74)breaking-down time 复位时间 J|N>}di
B (75)budget 预算 4nGr?%>
B (76)budget center 预算中心 <x\I*%(
B (77)budget cost allowance 预算成本折让
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B (78)budget manual 预算手册 f%c-
B (79)budget period 预算期间 *","u;&
B (80)budgetary control 预算控制 @po|07
B (81)budgeted capacity 预算生产能力 &1ss
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B (82)burden 制造费用 |n\(I$
B (83)business center 经营中心 J]qx4c
B (84)business entity 营业个体 Tg/rV5@ka
B (85)business unit 经营单位 5MS5 Q]/
B (86)buy-out management 管理性购买产权 rI4N3d;C
B (87)by-product 副产品 meR5E?Fm
C (88)called-up share capital 催缴股本 ~:):.5o
C (89)capacity 生产能力 r+;AE N48
C (90)capacity ratios 生产能力比率 99&PY[f:{
C (91)capital 资本 $/;<~Pzi
C (92)capital assets pricing model资本资产计价模式
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C (93)capital commitment 承诺资本 {b90c'8?a
C (94)capital employed 已运用的资本 #GA6vJ4^s
C (95)capital expenditure 资本支出 >y^zagC*
C (96)capital expenditureauthorization 资本支出核准
Mgc|># =
C (97)capital expenditure control 资本支出控制 cKH By
C (98)capital expenditure proposal资本支出申请 b'TkYa^
C (99)capital funding planning 资本基金筹集计划 J5*( PxDF
C (100)capital gain 资本收益 YOY{f:ew
C (101)capital investment appraisal资本投资评估 _:.'\d(
C (102)capital maintenance 资本保全 cS#m\O
C (103)capital resource planning 资本资源计划 $_b^p=
C (104)capital surplus 资本盈余 ~Is-^k)y
C (105)capital turnover 资本周转率 j[\aGS7u
C (106)card 记录卡 -
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C (107)cash 现金 C4
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C (108)cash account 现金账户 Pqb])-M9p
C (109)cash book 现金账薄 +*P;Vb6 D
C (110)cash cow 金牛产品 -
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C (111)cash flow 现金流量 lv0}d
C (112)cash discounted 现金贴现 \A/??8cgXs
C (113)cash flow budget 现金流量预算 %2`geN<
C (114)cash flow statement 现金流量表 ,?Nc\Q<:
C (115)cash ledger 现金分类账 y|[YEY U)
C (116)cash limit 现金限额 O5 ?3nYHa
C (117)CCA 现时成本会计 %!QY:[
C (118)center 中心 _#rE6./@q
C (119)changeover time 变更时间 X1;ljX
C (120)chartered entity 特许经济个体 Z*Jp?[##
C (121)cheque 支票 I85bzzZB
C (122)cheque register 支票登记薄 {\zB'SNq
C (123)coin analysis 零钱分类 x\2N
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C (124)classification 分类 aO>Nev
C (125)clock card 工时卡 wf=M|
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C (126)code 代码 O^yDb
C (127)commitment accounting 承诺确认会计 !'T,%8']
C (128)common cost 共同成本 5Bog\m S
C (129)company limited byguarantee 有限担保责任公司 XH{P@2~l
C (130)company limited shares 股份有限公司 R=u!RcvR
C (131)competitive position 竞争能力状况 [^GXHE=
C (132)concept 概念 &Eqa y'
C (133)conglomerate 跨行业企业 0R[onPU_vZ
C (134)consistency concept 一致性概念 sFWH*kdP?
C (135)consolidated accounts 合并报表 v^QUYsar
C (136)consolidation accounting 合并会计 r>gU*bs(
C (137)consortium 财团 +_E96`P
C (138)contingency plan 应急计划 64h$sC0z/e
C (139)contingent liabilities 或有负债 A~7q=-
C (140)continuous operation 连续生产 VUE6M\&z>
C (141)contra 抵消 zM*PN|/%sH
C (142)contract cost 合同成本 u*i[A\Y
C (143)contract costing 合同成本计算 4c/.#?
C (144)contribution 贡献毛益 f))'8
C (145)contribution centre 贡献中心
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C (146)contribution chart 贡献图 {u,yX@F4l
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Da8{==
C (148)contribution to salesration 贡献毛益对销售比率 2or!v^^u
C (149)control 控制 8mpoY.E4!
C (150)control account 控制帐户 dl&402
C (151)control limits 控制限度 C~#ndl
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C (152)controllability concept 可控制概念 1l*O;J9By
C (153)controllable cost 可控制成本 ;]+p>p-#
C (154)conversion cost 加工成本 Ko|p&-Z;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 sLh %k
C (156)corporate appraisal 公司评估 )zoO#tX
C (157)corporate planning 公司计划 )
; <Le6
C (158)corporate social reporting 公司社会报告 iS%md
C (159)corporation 股份公司 ^~:&/ 0
C (160)cost 成本 1}"PLq(
C (161)cost account 成本帐户 KJ&~z? X
C (162)cost accounting 成本会计 jWL;ElM'
C (163)cost accounting manual 成本手册 uEPdL':}2
C (164)cost accounts calendar 成本报表的日历时间 G)'(%rl
C (165)cost adjustment 成本调整 \C(dWs
C (166)cost allocation 成本分配 v)AadtZ0d
C (167)cost apportionment 成本分摊 t9yjfyk9W
C (168)cost attribution 成本归属 !tL&Ktoj
C (169)cost audit 成本审计 ]fgYO+
C (170)cost behaviour 成本性态 -w#Hy>E
C (171)cost benefit analysis 成本效益分析 vx&jI$t8
C (172)cost center 成本中心 v%6mH6V
C (173)cost driver 成本动因