7 y}b (q=
6ae
注会《审计》英语常用词汇 [Z6]$$!#2
eIc~J!?<&V
>kOc a
1.audit 审计 D3Lu]=G
2.attestation 鉴证 Y W_E,A>h
3.credibility 可信赖程度 {V%ZOdg9
4.audit of financial statements 财务报表审计 "6rZn_H/|
5.agreed-upon procedures 执行商定程序 mLX1w)=r
6.high levels of assurance 高水平保证 pv039~Sud
7.compilation 编制 Frn#?n)S9
8.reliability 可靠性 8=ubMqr[
9.relevance 相关性 P;0
tI;
10.professional skepticism 职业谨慎 p3O%|)yV
11.objectivity 客观性 ?^P#P0
12. professional competence 专业胜任能力 ~(Gv/x
13.Senior/CPA-in-charge 项目经理 cAC2Xq
14.audit engagement letter 业务约定书 o+{}O_r
15.recurring audit 连续审计 Zy@35;r
16.the client 委托人 L^rtypkJ
17.change CPA 更换注册会计师 ~J!a?]
18.the existing CPA 现任注册会计师 Us.yKAHPV
19.the successor CPA 后任注册会计师 [9UKVnX.V
20.the preceding CPA前任注册会计师 M`\c'|i/
21.issue the audit report 出具审计报告 P$_Y:XI !
22.expert 专家 `*PVFm>
23.the board of directors 董事会 d}tn/Eu?B
24.knowledge of the entity‘ s business 了解被审计单位情况 I$0`U;Xd
25.assess material misstatement risks评估重大错报风险 {OP-9P=p
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 t+Mr1e
27.a general knowledge of —— 初步了解―――的情况 yAtM|:qq
28.a more knowledge of—— 进一步了解的情况 @eMDRbgq;[
29.the prior year‘s working papers 以前年度工作底稿 65AXUTg
30.minutes of meeting 会议纪要 'dM &~LSQ
31.business risks 经营风险 A@*P4E`xp
32.appropriateness 适当性 8h9t8?
33.accounting estimate 会计估计 _m;cX!+~_
34.management representations 管理层声明 b,5H|$nLu
35.going concern assumption 持续经营假设 I^/
Ugu
36.audit plan 审计计划 udB:ys
37.significant audit areas 重点审计领域 V`~$|
K[
38.error 错误 ]+)z}lr8 C
39.fraud舞弊 o1"U'y-9V
40.modified or additional procedures 修改或追加审计程序 y=YD4m2 W
41.misappropriation of assets 侵占资产 >=^g%K$L6J
42.transactions without substance 虚假交易 6}R^L(^M
43.unusual pressures 异常压力 lJoMJS;S]}
44.the suspected noncompliance 涉嫌存在违法行为 !.iu_xJ
45.materialiy 重要性 (xK=/()}q
46.exceed the materiality level 超过重要性水平 ,0
[8/)$M
47.approach the materiality level 接近重要性水平 C.@R#a'
48.an acceptably low level 可接受水平 N J:]jd
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 oju/%ieh
50.misstatements or omissions 错报或漏报 <oV
_EZ
51.aggregate 总计 xXH%7%W'f
52.subsequent events 期后事项 % Z&[wU~
53.adjust the financial statements 调整财务报表 <
Sm -Z,|
54.perform additional audit procedures 实施追加的审计程序 AM##:4
55.audit risk 审计风险 {.
SN
56.detection risk 检查风险 gqNd@tYI
57.inappropriate audit opinion 不适当的审计意见 X;sl?8HG!<
58.material misstatement 重大的错报 1Y@6oT
59.tolerable misstatement 可容忍错报 Eag->mw/~
60.the acceptable level of detection risk 可接受的检查风险 U/,`xA;v>
61.assessed level of material misstatement risk 重大错报风险的评估水平 +OK.[ji?
62.simall business 小规模企业 N::_JH?^=
63.accounting system 会计系统 L':;Vv~-
64.test of control 控制测试 Q`g0g)3w
65.walk-through test 穿行测试 m\U@L+L
66.communication 沟通 ~FH''}3:3
67.flow chart 流程图 +Es3iE @
68.reperformance of internal control 重新执行 R`G%eG)+
69.audit evidence 审计证据 n?&G>`u*
70.substantive procedures 实质性程序 QpS0iUG
71.assertions 认定 =Xm
[
72.esistence 存在 7u,56V?X
73.occurrence 发生 *Au4q<
74.completeness 完整性 {"y{V
75.rights and obligations 权利和义务 /#9O{)
76.valuation and allocation 计价和分摊 1mL--m'r
77.cutoff 截止 $J[h(>-X
78.accuracy 准确性 ko
im@B
79.classification 分类 |^Try2@
80.inspection 检查 R_uA!MoLs
81.supervision of counting 监盘 9/D+6hJ]:
82.observation 观察 $q
DH
83.confirmation 函证 (Z)
84.computation 计算 R[wy{4<
y
85.analytical procedures 分析程序 ?F*gFW_k
86.vouch 核对 2{"Wa|
o`
87.trace 追查 6 )0$UW
88.audit sampling 审计抽样 M^r1b1tR
89.error 误差 CcgCKT
90.expected error 预期误差 !rb)Y;WQt
91.population 总体 [sFD-2y
92.sampling risk 抽样风险 [HtU-8:
93.non- sampling risk 非抽样风险 6aCAz2/
94.sampling unit 抽样单位 ; z :}OD
95.statistical sampling 统计抽样 ]. 1[H~5N
96.tolerable error 可容忍误差 +;`Cm.
Iu
97.the risk of under reliance 信赖不足风险 o?$D09j;;
98.the risk of over reliance 信赖过度风险 Y!i4P#4+q
99.the risk of incorrect rejection 误拒风险 KL sTgo|J
100. the risk of incorrect acceptance 误受风险 PPDm*,T.
101.working trial balance 试算平衡表 )o
G_x{
102.index and cross-referencing 索引和交叉索引 !K'kk
n,h
103.cash receipt 现金收入 93)&
104.cash disbursement 现金支出 eXnMS!g%Z
105.bank statement 银行对账单 @luv;X^%
106.bank reconciliation 银行存款余额调节表 qB3
SQ:y
107.balance sheet date 资产负债表日 ff-9NvW4v
108.net realizable value 可变现净值 $4 >K2
109.storeroom 仓库 }_3<Q\j
110.sale invoice 销售发票 i4'?/UPc
111.price list 价目表 } UHuFff,
112.positive confirmation request 积极式询证函 }OI;M^5L
113.negative confirmation request 消极式询证函 _R]la&^2F\
114.purchase requisition 请购单 z^{VqC*o+
115.receiving report 验收报告 6T"[M
116.gross margin 毛利 mcb0%
117.manufacturing overhead 制造费用 1A< O
Z>
118.material requisition 领料单 CO0Nq/@
119.inventory-taking 存货盘点 hn)mNb!
120.bond certificate 债券 ~7 C` a$
121.stock certificate 股票 w80g)4V+
122.audit report 审计报告 `WC~cb\
123.entity 被审计单位 pUYa1 =
124.addressee of the audit report 审计报告的收件人 -"\z|OQ
125.unqualified opinion 无保留意见 r?\hZ* |M
126.qualified opinion 保留意见 Q6RBZucv
127.disclaimer of opinion 无法表示意见 d.% Vm&3
128.adverse opinion 否定意见 \.9-:\'(
FX+Ra@I!
A (1)ABC 作业基础成本计算 87>\wUJ
A (2)absorbed overhead 已吸收制造费用 jToA"udW/
A (3)absorption costing 吸收成本计算 3vHEPm]
A (4)account 账户,报表 L 2Os\
A (5)accounting postulate 会计假设 . AWRe1?
A (6)accounting series release 会计公告文件 hR[Qdu6r
A (7)accounting valuation 会计计价 9-Qub+0o
A (8)account sale 承销清单 wP+wA}SN
A (9)accountability concept 经营责任概念 /"~CWNa
A (10)accountancy 会计职业 :?U1^!$$1
A (11)accountant 会计师 o\g",O4-
A (12)accounting 会计 }PK8[N
A (13)agency cost 代理成本 j Bl I^
A (14)accounting bases 会计基础 "So+
A (15)accounting manual 会计手册 z./u;/:
A (16)accounting period 会计期间 G3OqRH
A (17)accounting policies 会计方针 `V$i*{c:#
A (18)accounting rate of return 会计报酬率 Zc{at}{
A (19)accounting reference date 会计参照日 +K;
X$kB
A (20)accounting reference period 会计参照期间 &f|LjpMCf
A (21)accrual concept 应计概念 L@ql)Lc);
A (22)accrual expenses 应计费用 7$\;G82_
A (23)acid test ration 速动比率(酸性测试比率) G;yf]xFd
A (24)acquisition 购置 7-'!XD!
A (25)acquisition accounting 收购会计 8qrE<RHU@
A (26)activity based accounting 作业基础成本计算 !n}"D:L(
A (27)adjusting events 调整事项 k,0JW=Vh>|
A (28)administrative expenses 行政管理费 hof:36 <
A (29)advice note 发货通知 R}#?A%,*
A (30)amortization 摊销 <I&X[Sqp
A (31)analytical review 分析性检查 J3oH^
A (32)annual equivalent cost 年度等量成本法 -Z-|49I/mN
A (33)annual report and accounts 年度报告和报表 (m|p|rL
A (34)appraisal cost 检验成本 4B
d[r7
A (35)appropriation account 盈余分配账户 ]pzf{8%
A (36)articles of association 公司章程细则 8)\ ?6C
A (37)assets 资产 /Pxt f~$
A (38)assets cover 资产保障 4@.qM6 \\q
A (39)asset value per share 每股资产价值 ?N~rms
e
A (40)associated company 联营公司 h&{9 &D1t
A (41)attainable standard 可达标准 ) 'j
7Ra
#B88w9
b`D
A (42)attributable profit 可归属利润 jri=UGf
A (43)audit 审计 AcwLs%'sx
A (44)audit report 审计报告 ^GD"aerNr
A (45)auditing standards 审计准则 quTM|>=_R
A (46)authorized share capital 额定股本 N41)?
-7F
A (47)available hours 可用小时 &j<B22t!
A (48)avoidable costs 可避免成本 Xat>d>nJ]
B (49)back-to-back loan 易币贷款 kOfbO'O9
B (50)backflush accounting 倒退成本计算 ~dkS-6q~Q
B (51)bad debts 坏帐 ;/XWX$G@
B (52)bad debts ratio 坏帐比率 QaH32(iH
B (53)bank charges 银行手续费 @dvlSqm)
B (54)bank overdraft 银行透支 dAh&Z:86\
B (55)bank reconciliation 银行存款调节表 Y^M3m'd?
B (56)bank statement 银行对账单 wI'T Je,
B (57)bankruptcy 破产 C?fd.2#U
B (58)basis of apportionment 分摊基础 'P0:1">
B (59)batch 批量 bg'Qq|<U
B (60)batch costing 分批成本计算 yTm/P!1S
B (61)beta factor B(市场)风险因素 H{x'I@+
B (62)bill 账单 _K<H*R
B (63)bill of exchange 汇票 ^":UkPFCx:
B (64)bill of landing 提单 _ho9
}7 >
B (65)bill of materials 用料预计单 *P7 H=Yf&
B (66)bill payable 应付票据 ZP
&q7HK\
B (67)bill receivable 应收票据 C< 3`]l
B (68)bin card 存货记录卡 [_Fj2nb*
B (69)bonus 红利 ><V<}&:y$(
B (70)book-keeping 薄记 l+HmG< P
B (71)Boston classification 波士顿分类 E#
[_"^n
B (72)breakeven chart 保本图 I<L
B (73)breakeven point 保本点 CBN,~wzP*
B (74)breaking-down time 复位时间 ]$oo1ssZ1
B (75)budget 预算 o%;R4 s,
B (76)budget center 预算中心 H*51GxK
B (77)budget cost allowance 预算成本折让 O`j1~o<{
B (78)budget manual 预算手册 Hb55RilC
B (79)budget period 预算期间 mM0VUSy
B (80)budgetary control 预算控制 BCMQ^hP}t
B (81)budgeted capacity 预算生产能力 Q"7vzri
B (82)burden 制造费用 }$iKz*nx|
B (83)business center 经营中心 Y)H~*-vGu
B (84)business entity 营业个体 ,P
~jO
B (85)business unit 经营单位 d0``:
B (86)buy-out management 管理性购买产权 q4=Gj`\43
B (87)by-product 副产品 6|:K1bI)
C (88)called-up share capital 催缴股本 UCV1 {
C (89)capacity 生产能力 4zKmoYt
C (90)capacity ratios 生产能力比率 I!1|);li
C (91)capital 资本 L|ZxB7xk
C (92)capital assets pricing model资本资产计价模式 C$WUg<kcK'
C (93)capital commitment 承诺资本 Nk?eVJ)
C (94)capital employed 已运用的资本 ~8:q-m_h
C (95)capital expenditure 资本支出 ]Y111<Ja
C (96)capital expenditureauthorization 资本支出核准 xs,,)jF(u
C (97)capital expenditure control 资本支出控制 =\~<##sRJ
C (98)capital expenditure proposal资本支出申请 o-i9 :AHs
C (99)capital funding planning 资本基金筹集计划 q> |&u
C (100)capital gain 资本收益 Yw
=7(}
C (101)capital investment appraisal资本投资评估 K93L-K^J
C (102)capital maintenance 资本保全 '^B[Krs'Z`
C (103)capital resource planning 资本资源计划 0OCmyy
C (104)capital surplus 资本盈余 X!,huB^i
C (105)capital turnover 资本周转率 JOwm|%>3a
C (106)card 记录卡 USd7gOq(
C (107)cash 现金 \.ukZqB3
0
C (108)cash account 现金账户 .ni<'
C (109)cash book 现金账薄 M`V<`
C (110)cash cow 金牛产品 M/?eDW/
C (111)cash flow 现金流量 8]h~jNku
C (112)cash discounted 现金贴现 K}|zKTh:?
C (113)cash flow budget 现金流量预算 #1fL2nlP*E
C (114)cash flow statement 现金流量表 &A}hx\_T
C (115)cash ledger 现金分类账 =$mPReA3v
C (116)cash limit 现金限额 rj}O2~W~4
C (117)CCA 现时成本会计 g'cLc5\
C (118)center 中心 J4?i\wD:
C (119)changeover time 变更时间 !E7J Dk''@
C (120)chartered entity 特许经济个体 A |u-VXQ
C (121)cheque 支票 6|uv+$
C (122)cheque register 支票登记薄 #ZkT![`
C (123)coin analysis 零钱分类 ^?J3nf{
C (124)classification 分类 f8e :J#jbS
C (125)clock card 工时卡 jQBL8<
C (126)code 代码 Zzn
N"Si,
C (127)commitment accounting 承诺确认会计 `6y=ky.,
C (128)common cost 共同成本 W6gI#
C (129)company limited byguarantee 有限担保责任公司 |PtfG2Ty?
C (130)company limited shares 股份有限公司 qP{Fwn
C (131)competitive position 竞争能力状况
2nf<RE>
C (132)concept 概念 m^%@bu,
C (133)conglomerate 跨行业企业 3_bqDhVI5
C (134)consistency concept 一致性概念 -wa"&Q
C (135)consolidated accounts 合并报表 W{m_yEOf
C (136)consolidation accounting 合并会计 XEegUTs
C (137)consortium 财团 CY~ S{w
C (138)contingency plan 应急计划 +Tt.5>N
C (139)contingent liabilities 或有负债 HmiG%1+{A
C (140)continuous operation 连续生产 !mZDukfjQ
C (141)contra 抵消 +pPfvE`
C (142)contract cost 合同成本 (^oN, 7
C (143)contract costing 合同成本计算 v]Fw~Y7l!
C (144)contribution 贡献毛益 %rlMjF'tG
C (145)contribution centre 贡献中心 O!!N@Q2g
C (146)contribution chart 贡献图
'Zs3b
4n8
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 xv"v='
C (148)contribution to salesration 贡献毛益对销售比率 H-rxn
C (149)control 控制 /:tzSKq}
C (150)control account 控制帐户 / 3eGt7x#
C (151)control limits 控制限度 ]ur?i{S,
C (152)controllability concept 可控制概念 e@Mg9VwDc
C (153)controllable cost 可控制成本 w_h{6Kc<
C (154)conversion cost 加工成本 qv^P
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 9(3]t}J5
d
C (156)corporate appraisal 公司评估 Q5c3C&$6
C (157)corporate planning 公司计划 0qINa:Ori
C (158)corporate social reporting 公司社会报告 +T\<oj%}2
C (159)corporation 股份公司 u*f`\vs
C (160)cost 成本 X1HEeJ|
C (161)cost account 成本帐户 7Kf
C (162)cost accounting 成本会计 L{&>,ww
C (163)cost accounting manual 成本手册 S B~opN
C (164)cost accounts calendar 成本报表的日历时间 C$p012D1
C (165)cost adjustment 成本调整 ~&?57Sw*m
C (166)cost allocation 成本分配 =r4sF!g
C (167)cost apportionment 成本分摊 +BeA4d8b
C (168)cost attribution 成本归属 Pbd[gKX_
C (169)cost audit 成本审计 X%mga~fB
C (170)cost behaviour 成本性态 `dw">z,
C (171)cost benefit analysis 成本效益分析 B}S+/V`
Y5
C (172)cost center 成本中心 #SKC>MGz
C (173)cost driver 成本动因