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注会《审计》英语常用词汇 #<==7X#
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1.audit 审计 FS=yc.Q_
2.attestation 鉴证 )%S@l<%@?
3.credibility 可信赖程度 n_; s2,2r
4.audit of financial statements 财务报表审计 D|Q7dIZm
5.agreed-upon procedures 执行商定程序 8#JX#<HEo
6.high levels of assurance 高水平保证 ?R)dxuj
7.compilation 编制 ?e6>dNw
8.reliability 可靠性 [m{sl(Q
9.relevance 相关性 Z@dVK`nD
10.professional skepticism 职业谨慎 VQqBo~
11.objectivity 客观性 L(C`<iE&3
12. professional competence 专业胜任能力 g/f6N
z
13.Senior/CPA-in-charge 项目经理 v=iiS}s
14.audit engagement letter 业务约定书 ]w>o=<?b
15.recurring audit 连续审计 1xEOYM)
16.the client 委托人 UA*VqK)Y
17.change CPA 更换注册会计师 yIn$A
pSGY
18.the existing CPA 现任注册会计师 Le?g,c
19.the successor CPA 后任注册会计师 v.<mrI#?
20.the preceding CPA前任注册会计师
4j=K3m
21.issue the audit report 出具审计报告 AvrvBz[
22.expert 专家 u$^tRz9
23.the board of directors 董事会 u#EcR}=]
24.knowledge of the entity‘ s business 了解被审计单位情况 \mh #MMp
25.assess material misstatement risks评估重大错报风险 ;<Z6Y3>I8
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 +={K -g7U
27.a general knowledge of —— 初步了解―――的情况 TyIjDG6tM
28.a more knowledge of—— 进一步了解的情况 F^bY]\-5
29.the prior year‘s working papers 以前年度工作底稿 :!g|pd[{ag
30.minutes of meeting 会议纪要 ^K"BQ~-w
31.business risks 经营风险 DNq(\@x[!
32.appropriateness 适当性 ;x\oY6:
33.accounting estimate 会计估计 2lsUC
QI;
34.management representations 管理层声明 J6s]vV q"
35.going concern assumption 持续经营假设 ~5&4s
36.audit plan 审计计划 *'{-!Y
37.significant audit areas 重点审计领域 #PD6LO
38.error 错误 ~C%I'z'
39.fraud舞弊 {>1FZsR49t
40.modified or additional procedures 修改或追加审计程序 24#qg'
41.misappropriation of assets 侵占资产 =w+8q1!o
42.transactions without substance 虚假交易 X8ap
43.unusual pressures 异常压力 ?Q-Tyf$3
44.the suspected noncompliance 涉嫌存在违法行为 ^C'0Y.H S
45.materialiy 重要性 ujxr/8mjV
46.exceed the materiality level 超过重要性水平 U&WEe`XM
47.approach the materiality level 接近重要性水平 ErNYiYLi]
48.an acceptably low level 可接受水平 _|GbU1Hz
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 )
FR7t
50.misstatements or omissions 错报或漏报 K{ar)_V/
51.aggregate 总计 {7goYzQsi%
52.subsequent events 期后事项 ?yS1|CF%&y
53.adjust the financial statements 调整财务报表 wUCxa>h'
54.perform additional audit procedures 实施追加的审计程序 [o#% Eg;
55.audit risk 审计风险 *z VN6wG{
56.detection risk 检查风险 eo9/
57.inappropriate audit opinion 不适当的审计意见 >E+g.5
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58.material misstatement 重大的错报 JnsJ]_<
59.tolerable misstatement 可容忍错报 HGGq;Nbm
60.the acceptable level of detection risk 可接受的检查风险 '3672wF/
61.assessed level of material misstatement risk 重大错报风险的评估水平 uTR^K=Ve
62.simall business 小规模企业 )k,n}
63.accounting system 会计系统 P'U2hCif
64.test of control 控制测试 3>1^$0iq
65.walk-through test 穿行测试 !}TsFa
66.communication 沟通 "9s_[e
67.flow chart 流程图 +>q#eUS)
68.reperformance of internal control 重新执行 Z71m(//*}
69.audit evidence 审计证据
Bx#i?=*W
70.substantive procedures 实质性程序 DRQx5fgL
71.assertions 认定 [HQ)4xG
72.esistence 存在 sWYnoRxu
73.occurrence 发生 E7A!,A&>
74.completeness 完整性 !CYC7HeF
75.rights and obligations 权利和义务 ,_3hbT8Q
76.valuation and allocation 计价和分摊 bGWfMu=n
77.cutoff 截止 k3#'g'>yh
78.accuracy 准确性 tVn?cS
79.classification 分类 6^Wep- $
80.inspection 检查 O{X~,E
m=q
81.supervision of counting 监盘 ZkbE&7Z
82.observation 观察 rz "$zc.)
83.confirmation 函证 C.jWT1
84.computation 计算 zi-_ l
85.analytical procedures 分析程序 o&q>[c
86.vouch 核对 )]1hN;Nz
87.trace 追查 dgw.OXa
88.audit sampling 审计抽样 S!b18|o
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89.error 误差 {zFME41>g
90.expected error 预期误差 3gi)QCsk
91.population 总体 jfuHZ^ YA
92.sampling risk 抽样风险 B3#G
93.non- sampling risk 非抽样风险 n[ B~C
94.sampling unit 抽样单位 F[jE#M=k
95.statistical sampling 统计抽样 6z 9
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96.tolerable error 可容忍误差 GI
% &.V d
97.the risk of under reliance 信赖不足风险 o
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98.the risk of over reliance 信赖过度风险 P3_.U8g$r
99.the risk of incorrect rejection 误拒风险 OBWWcL-
100. the risk of incorrect acceptance 误受风险 Pv'Q3O2<I
101.working trial balance 试算平衡表 L^+rsxR
102.index and cross-referencing 索引和交叉索引 1^\w7Rew2
103.cash receipt 现金收入 jo`ZuN{
104.cash disbursement 现金支出 x)::^'74
105.bank statement 银行对账单 W:d
p(,L
106.bank reconciliation 银行存款余额调节表 \fA{ sehdL
107.balance sheet date 资产负债表日 C ^Y\
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108.net realizable value 可变现净值 >d/H4;8
109.storeroom 仓库 8+F5n!
110.sale invoice 销售发票 /'/I^ab
111.price list 价目表 wX,V:QE
112.positive confirmation request 积极式询证函 %=aKW[uq]
113.negative confirmation request 消极式询证函 `geHSx_
114.purchase requisition 请购单 .hl_zc#
115.receiving report 验收报告 vi,hWz8WB
116.gross margin 毛利 B
71/nt9
117.manufacturing overhead 制造费用 ]O@$}B];)
118.material requisition 领料单 GShxPH{_j
119.inventory-taking 存货盘点 Y %
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120.bond certificate 债券 qA)OkR'm
121.stock certificate 股票 2c9?,Le/;
122.audit report 审计报告 7zM:z,
123.entity 被审计单位 v4ot08 C
124.addressee of the audit report 审计报告的收件人 $]2)r[eA)
125.unqualified opinion 无保留意见 Q.mJ7T~T
126.qualified opinion 保留意见 +hxG!o?O
127.disclaimer of opinion 无法表示意见 S#/%#k103
128.adverse opinion 否定意见 `AJ[g>py^|
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A (1)ABC 作业基础成本计算 2B,O/3y
A (2)absorbed overhead 已吸收制造费用 &k}f
"TX2
A (3)absorption costing 吸收成本计算 r"7n2
A (4)account 账户,报表 #.Rn6|V/4
A (5)accounting postulate 会计假设 /).{h'^Hq\
A (6)accounting series release 会计公告文件 u!_l
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A (7)accounting valuation 会计计价 %$!3Pbui
A (8)account sale 承销清单 t[^$F,
A (9)accountability concept 经营责任概念 ?"B]"%M&
A (10)accountancy 会计职业 F!omkN
A (11)accountant 会计师 lPTx] =G
A (12)accounting 会计 .w2 ID
A (13)agency cost 代理成本 8Lo#{`
A (14)accounting bases 会计基础 Fhoyji4
A (15)accounting manual 会计手册 2QfN.<[-
A (16)accounting period 会计期间 FKa";f"
A (17)accounting policies 会计方针 ,?fJ0n:!%
A (18)accounting rate of return 会计报酬率 H];B?G';C
A (19)accounting reference date 会计参照日 FfoOJzf~o
A (20)accounting reference period 会计参照期间 5(1:^:LGK
A (21)accrual concept 应计概念 a)qan
A (22)accrual expenses 应计费用 V2MOD{Maat
A (23)acid test ration 速动比率(酸性测试比率) c`;\sW-_W
A (24)acquisition 购置 .Eao|;
A (25)acquisition accounting 收购会计 ($[wCHU`!
A (26)activity based accounting 作业基础成本计算 _fGTTw(
A (27)adjusting events 调整事项 {1W:@6tl
A (28)administrative expenses 行政管理费 Wa_qD
A (29)advice note 发货通知 pfA6?tP`
A (30)amortization 摊销 +X}i%F'
A (31)analytical review 分析性检查 k+3qX'fd
A (32)annual equivalent cost 年度等量成本法 rqdwQ
A (33)annual report and accounts 年度报告和报表 ~wc:/UM|
A (34)appraisal cost 检验成本 _X6'uJ
A (35)appropriation account 盈余分配账户 xO~ElzGm
A (36)articles of association 公司章程细则 I2cz:U7
A (37)assets 资产 ZL MH~cc
A (38)assets cover 资产保障 qUe
_B
A (39)asset value per share 每股资产价值 bOS)vt*V
A (40)associated company 联营公司 sDY~jP[Oa
A (41)attainable standard 可达标准 gq?:n.;TY
TkbaoD
A (42)attributable profit 可归属利润 M6Fo.eeK3
A (43)audit 审计 U84W(X
A (44)audit report 审计报告 1<@SMcj>
A (45)auditing standards 审计准则 8)i""OD@I
A (46)authorized share capital 额定股本 f8
d
3ZK
A (47)available hours 可用小时 _T=g?0
q
A (48)avoidable costs 可避免成本 ~/
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B (49)back-to-back loan 易币贷款 YO6BzS/~
B (50)backflush accounting 倒退成本计算 \bA Yic
B (51)bad debts 坏帐 `?Rq44=
B (52)bad debts ratio 坏帐比率 vqf$("
B (53)bank charges 银行手续费 Hvl
n>x@
B (54)bank overdraft 银行透支 4E'9;tA3l
B (55)bank reconciliation 银行存款调节表 p{FI_6db
B (56)bank statement 银行对账单 pl[J!d.c
B (57)bankruptcy 破产 rr<E#w
B (58)basis of apportionment 分摊基础 t>"%exdoZ
B (59)batch 批量 x-^6U
B (60)batch costing 分批成本计算 Mf}M/Fh
B (61)beta factor B(市场)风险因素 i;[y!U
B (62)bill 账单 p 7?
B (63)bill of exchange 汇票 G)3I+uxn
B (64)bill of landing 提单 M[uWX=
B (65)bill of materials 用料预计单 EeIDlm0o
B (66)bill payable 应付票据 6|TSH$w_
B (67)bill receivable 应收票据 1GY2aZ@
B (68)bin card 存货记录卡 D$>_W ,*V
B (69)bonus 红利 N^^0j,
B (70)book-keeping 薄记 |"H 2'L$
B (71)Boston classification 波士顿分类 1^iBS
B (72)breakeven chart 保本图 *O?c~UJhhV
B (73)breakeven point 保本点 )P$(]{
B (74)breaking-down time 复位时间 `i7r]
B (75)budget 预算 8v:{BHX
B (76)budget center 预算中心 7
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B (77)budget cost allowance 预算成本折让 n|`3d~9$&
B (78)budget manual 预算手册 0mw1CUx9K
B (79)budget period 预算期间 c:[k+_Zr
B (80)budgetary control 预算控制 %!|w(Povq
B (81)budgeted capacity 预算生产能力 ;*K4{wvG
B (82)burden 制造费用 voWH.[n^_
B (83)business center 经营中心 xNz(LZ.c
B (84)business entity 营业个体 v=`yfCX-qX
B (85)business unit 经营单位 lQA5HzC\
B (86)buy-out management 管理性购买产权 I[Ra0Q>([k
B (87)by-product 副产品 5&Oc`5QD
C (88)called-up share capital 催缴股本 +A9~h/"kt
C (89)capacity 生产能力 [P$Xr6#
C (90)capacity ratios 生产能力比率 =:W2
NN'
C (91)capital 资本 DA=!AK>
C (92)capital assets pricing model资本资产计价模式 f^c+M~\JKj
C (93)capital commitment 承诺资本 I[z:;4W}L^
C (94)capital employed 已运用的资本 =8^+M1I
C (95)capital expenditure 资本支出 k.T=&0J_1
C (96)capital expenditureauthorization 资本支出核准 =Q#I@SVp2$
C (97)capital expenditure control 资本支出控制 5>532X(0
C (98)capital expenditure proposal资本支出申请 9hp&HL)BOa
C (99)capital funding planning 资本基金筹集计划 Uqr>8|t?
C (100)capital gain 资本收益 .RQra+up
C (101)capital investment appraisal资本投资评估 PK
*W
u<<
C (102)capital maintenance 资本保全 Z9{~t
C (103)capital resource planning 资本资源计划 6Z\ aJ
C (104)capital surplus 资本盈余 ,5DJ54B!
C (105)capital turnover 资本周转率 ;m/e|_4;y
C (106)card 记录卡 &|>@K#V8-;
C (107)cash 现金 m_NX[>&Y3
C (108)cash account 现金账户 hU)t5/h;K
C (109)cash book 现金账薄 ~/OY1~c
C (110)cash cow 金牛产品 <O#&D|EMd|
C (111)cash flow 现金流量 oqrx7+0{
C (112)cash discounted 现金贴现 ;p`1Y<d-O
C (113)cash flow budget 现金流量预算 m*0YMS>Y |
C (114)cash flow statement 现金流量表 dab]>% M
C (115)cash ledger 现金分类账 6F\ 6,E
C (116)cash limit 现金限额 X2w)J?pv
C (117)CCA 现时成本会计 [-~pDkf:
C (118)center 中心 1v@#b@NXM7
C (119)changeover time 变更时间 Pwh}hG1sa
C (120)chartered entity 特许经济个体 dwj?;
C (121)cheque 支票 $H:!3-/
C (122)cheque register 支票登记薄 {q>%Sr]9
C (123)coin analysis 零钱分类 !V|{(>+<
C (124)classification 分类 (*-wiL
C (125)clock card 工时卡 }T5@P {3P3
C (126)code 代码 D%SOX N
C (127)commitment accounting 承诺确认会计 Y;'<u\^M"
C (128)common cost 共同成本 A;AQw
C (129)company limited byguarantee 有限担保责任公司 CS^6$VL7e
C (130)company limited shares 股份有限公司 [6GYYu\
C (131)competitive position 竞争能力状况 $b8[/],
C (132)concept 概念 y^2#;0W
C (133)conglomerate 跨行业企业 mc{z
C (134)consistency concept 一致性概念 KsDS!O
C (135)consolidated accounts 合并报表 yC'
y>f`H
C (136)consolidation accounting 合并会计 IZVP-
C (137)consortium 财团
r$jWj
b
C (138)contingency plan 应急计划 1U\ap{z@
C (139)contingent liabilities 或有负债 CmEqo;Is
C (140)continuous operation 连续生产 1tuvJ+`{
C (141)contra 抵消 z} fpV T
C (142)contract cost 合同成本 |}zWH=6
C (143)contract costing 合同成本计算 q4RO
uE|d
C (144)contribution 贡献毛益 .?}M(mL
C (145)contribution centre 贡献中心 !do`OEQKR
C (146)contribution chart 贡献图 dsTX?E<R
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
CKAd\L
C (148)contribution to salesration 贡献毛益对销售比率 *l5?_tF
C (149)control 控制 ~^wSwd[
C (150)control account 控制帐户
]b-2:M
C (151)control limits 控制限度 3Z*r#d$nh:
C (152)controllability concept 可控制概念 9QQ XB-
C (153)controllable cost 可控制成本 +pd,gG?dW
C (154)conversion cost 加工成本 >$q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 7_~ A*LM
C (156)corporate appraisal 公司评估 ^*.
[b
C (157)corporate planning 公司计划 Xhe& "rM
C (158)corporate social reporting 公司社会报告 d/_D|ivZ=
C (159)corporation 股份公司 b6k`R4S3
C (160)cost 成本 XkI'm\W
C (161)cost account 成本帐户 c4z&HQd
C (162)cost accounting 成本会计 RZ6y5
C (163)cost accounting manual 成本手册 c5]Xqq,
C (164)cost accounts calendar 成本报表的日历时间 ?Y"%BS+pt
C (165)cost adjustment 成本调整 H cmW
C (166)cost allocation 成本分配 }:8}i;#M
C (167)cost apportionment 成本分摊 Q-x>yau"
C (168)cost attribution 成本归属 D
e&,^"%
C (169)cost audit 成本审计 d4o
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C (170)cost behaviour 成本性态 7F<{ Qn
C (171)cost benefit analysis 成本效益分析 SxF'2ii
C (172)cost center 成本中心 _8G
w Mj
C (173)cost driver 成本动因