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注会《审计》英语常用词汇 ^NRl//
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1.audit 审计 ynq}76 H0k
2.attestation 鉴证 T/b6f;t-s
3.credibility 可信赖程度 B;M?,<%FRU
4.audit of financial statements 财务报表审计 (jnQ
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5.agreed-upon procedures 执行商定程序 d?ex,f.
6.high levels of assurance 高水平保证 7r7YNn/?
7.compilation 编制 rV2WnAb[H&
8.reliability 可靠性 34`'M+3
9.relevance 相关性 {
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10.professional skepticism 职业谨慎 eX?OYDDC0j
11.objectivity 客观性 \MA+f~)9
12. professional competence 专业胜任能力 HguT"%iv
13.Senior/CPA-in-charge 项目经理 'KP@W9j
14.audit engagement letter 业务约定书 .7Dtm<K#
15.recurring audit 连续审计 6hw=
16.the client 委托人 ~FZ&.<s
17.change CPA 更换注册会计师 tWJZoD6}h
18.the existing CPA 现任注册会计师 )SaGH3~*C
19.the successor CPA 后任注册会计师 P9GN}GN%v
20.the preceding CPA前任注册会计师 9%k2'iV7
21.issue the audit report 出具审计报告 .t{MIC
22.expert 专家 ],>@";9u"
23.the board of directors 董事会 r(6Y*<
24.knowledge of the entity‘ s business 了解被审计单位情况 cm&nd'A't
25.assess material misstatement risks评估重大错报风险 '<jyw
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 ;%B(_c
27.a general knowledge of —— 初步了解―――的情况 Vrjc~>X
28.a more knowledge of—— 进一步了解的情况 l>2E (Y|
29.the prior year‘s working papers 以前年度工作底稿 AV:hBoO
30.minutes of meeting 会议纪要 <C_jF
31.business risks 经营风险 Lco~,OE
32.appropriateness 适当性 Ye\rB\-
33.accounting estimate 会计估计 spGb!Y`mR
34.management representations 管理层声明 }d[ kxo
35.going concern assumption 持续经营假设 !Xh=k36
36.audit plan 审计计划 %d1,a$*3}
37.significant audit areas 重点审计领域 J}*,HT *
38.error 错误 (jnzT=y
39.fraud舞弊 'OE&/
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40.modified or additional procedures 修改或追加审计程序 &D>G8
41.misappropriation of assets 侵占资产 h2)yq:87
42.transactions without substance 虚假交易 bh s5x
43.unusual pressures 异常压力 4qphA9i1
44.the suspected noncompliance 涉嫌存在违法行为 ySk R>y
45.materialiy 重要性 Um}
46.exceed the materiality level 超过重要性水平 ob+b<HFv
47.approach the materiality level 接近重要性水平 !lREaSM
48.an acceptably low level 可接受水平 GX)u|g
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 ,QOG!T4
50.misstatements or omissions 错报或漏报 fsmN)_T
51.aggregate 总计 a Fc1|.Nm
52.subsequent events 期后事项 6 +Sxr
53.adjust the financial statements 调整财务报表 *]. 7dec/
54.perform additional audit procedures 实施追加的审计程序 G[B=>Cy
55.audit risk 审计风险 H ;7(}:.
56.detection risk 检查风险 :lX!\(E2
57.inappropriate audit opinion 不适当的审计意见 8&
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58.material misstatement 重大的错报 }elc `jj
59.tolerable misstatement 可容忍错报 Jz?j[
60.the acceptable level of detection risk 可接受的检查风险 \@-@Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 NO2XA\
62.simall business 小规模企业 t#yk->,
63.accounting system 会计系统 WKQ^NEqr3
64.test of control 控制测试 #&cI3i
65.walk-through test 穿行测试 Gn22<C/
66.communication 沟通 JHW"-b
67.flow chart 流程图 jLy
68.reperformance of internal control 重新执行 HvUxsdT
69.audit evidence 审计证据 Q;MT"=RW
70.substantive procedures 实质性程序 V@\gS"Tu
71.assertions 认定 7.-V-?i
72.esistence 存在
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73.occurrence 发生 rJd,Rd
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74.completeness 完整性 xpNH?#&
75.rights and obligations 权利和义务 +QB"8-
76.valuation and allocation 计价和分摊 +~St !QV%
77.cutoff 截止 ,4hJT
78.accuracy 准确性 5VRYO"D:
79.classification 分类 pEw"8U
80.inspection 检查 sD<a+Lw}x
81.supervision of counting 监盘 uzXCIv@
82.observation 观察 h,QKd>4:CF
83.confirmation 函证 Pl(Q,e7O]
84.computation 计算 @<<<C?CTv
85.analytical procedures 分析程序 cD@(/$wt
86.vouch 核对 w;D+y*2
87.trace 追查 c@YI;HS_g
88.audit sampling 审计抽样 %/EVUN9=
89.error 误差 YW-usvl&
90.expected error 预期误差 ml2_
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91.population 总体 R= a|Blp
92.sampling risk 抽样风险 )js)2L~
93.non- sampling risk 非抽样风险 8][nmjk0
94.sampling unit 抽样单位 `id9j
95.statistical sampling 统计抽样 D@C-5rmq
96.tolerable error 可容忍误差 S(QpM.9*
97.the risk of under reliance 信赖不足风险 siXr;/n"
98.the risk of over reliance 信赖过度风险 WJ)z6m]
99.the risk of incorrect rejection 误拒风险 VzBqjE_
100. the risk of incorrect acceptance 误受风险 z|fmrwkN'$
101.working trial balance 试算平衡表 ^*S ,x
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102.index and cross-referencing 索引和交叉索引 Z/Eb:
103.cash receipt 现金收入 :d3bt~b'
104.cash disbursement 现金支出 JROM_>mC
105.bank statement 银行对账单 IOTR/anu
106.bank reconciliation 银行存款余额调节表 6\L0mcXR!
107.balance sheet date 资产负债表日 _a_7,bk5
108.net realizable value 可变现净值 NIh:DbE
109.storeroom 仓库 k $M]3}$U
110.sale invoice 销售发票 9Kr+\F
111.price list 价目表 e }mD
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112.positive confirmation request 积极式询证函 hp8%.V$f
113.negative confirmation request 消极式询证函 nJbtS#`G4
114.purchase requisition 请购单 s~X+*@.
115.receiving report 验收报告
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116.gross margin 毛利 -g)9R%>-
117.manufacturing overhead 制造费用 $m7?3/YG
118.material requisition 领料单 @95FN)TXZY
119.inventory-taking 存货盘点 ?MXejEC
120.bond certificate 债券 p/(~IC"!J
121.stock certificate 股票 vQ<90ZxqB
122.audit report 审计报告 C?ulj9=Z
123.entity 被审计单位 {zQS$Vh
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124.addressee of the audit report 审计报告的收件人 '[J<=2&
125.unqualified opinion 无保留意见 qNI,
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126.qualified opinion 保留意见 @vpf[j
127.disclaimer of opinion 无法表示意见 pkP?i5,
128.adverse opinion 否定意见 OQ8 bI=?[x
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A (1)ABC 作业基础成本计算 17D"cP
A (2)absorbed overhead 已吸收制造费用 qL5{f(U4<
A (3)absorption costing 吸收成本计算 ~jK{ ,$:=
A (4)account 账户,报表 )=\#UE+W
A (5)accounting postulate 会计假设 &GNxo$CG
A (6)accounting series release 会计公告文件 jlp:lX
A (7)accounting valuation 会计计价 {)DHH:n
A (8)account sale 承销清单 }>)@WL:q
A (9)accountability concept 经营责任概念 fKp#\tCc y
A (10)accountancy 会计职业 (* 1v\Q
A (11)accountant 会计师 ~CVe yk< (
A (12)accounting 会计 \2nUa
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A (13)agency cost 代理成本 F&])P-
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A (14)accounting bases 会计基础 Ib|Rf;J~-
A (15)accounting manual 会计手册 GQ*wc?f3
A (16)accounting period 会计期间 iQ4);du
A (17)accounting policies 会计方针 YWMGB#=
A (18)accounting rate of return 会计报酬率 aUxGzMZ
A (19)accounting reference date 会计参照日 o]Ol8I
A (20)accounting reference period 会计参照期间 tyfTU5"x
A (21)accrual concept 应计概念 eFBeJZuE|
A (22)accrual expenses 应计费用 \(VTt|}By$
A (23)acid test ration 速动比率(酸性测试比率) uMut=ja(U
A (24)acquisition 购置 4VHqBQ4
A (25)acquisition accounting 收购会计 76wc ,+
A (26)activity based accounting 作业基础成本计算 hj
A (27)adjusting events 调整事项 d cLA1sN,
A (28)administrative expenses 行政管理费 0E?jW7yr
A (29)advice note 发货通知 #
S}Z8
A (30)amortization 摊销 BJgW,huLy
A (31)analytical review 分析性检查 wUiys/OVM
A (32)annual equivalent cost 年度等量成本法 i O/K nH
A (33)annual report and accounts 年度报告和报表 WJNl5^
A (34)appraisal cost 检验成本 +zrAG24q
A (35)appropriation account 盈余分配账户 W3D c r@Dy
A (36)articles of association 公司章程细则 k=4N(i/s
A (37)assets 资产 b3S.-W{p.
A (38)assets cover 资产保障 WX}xmtLs
A (39)asset value per share 每股资产价值 Q?8R[i
A (40)associated company 联营公司 RaWG w
A (41)attainable standard 可达标准 !_+8A/
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A (42)attributable profit 可归属利润 w^L ta
A (43)audit 审计 %uJ<M-@r=u
A (44)audit report 审计报告 ^zE wA
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 TT50(_8
A (47)available hours 可用小时 A,V\"
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A (48)avoidable costs 可避免成本 #O$
B (49)back-to-back loan 易币贷款 YoN*:jB<M
B (50)backflush accounting 倒退成本计算 p/JL9@:'
B (51)bad debts 坏帐 cE`6uq7p
B (52)bad debts ratio 坏帐比率 %|^OOU}
B (53)bank charges 银行手续费 zG' "9kJx
B (54)bank overdraft 银行透支 }"|"Q7H
B (55)bank reconciliation 银行存款调节表 w?zKjqza=v
B (56)bank statement 银行对账单 $ e\h}A6
B (57)bankruptcy 破产 YLwnhy>dD
B (58)basis of apportionment 分摊基础 6(]tYcC
B (59)batch 批量 5k6mmiaKk
B (60)batch costing 分批成本计算 Oy<5>2^P
B (61)beta factor B(市场)风险因素
}8@M@
B (62)bill 账单 ,ldI2]
B (63)bill of exchange 汇票 !(n4|Wd
B (64)bill of landing 提单 5Xl/L
B (65)bill of materials 用料预计单 {K4+6p
B (66)bill payable 应付票据 #6AFdNy
B (67)bill receivable 应收票据 HDda@Jy
B (68)bin card 存货记录卡 WVmq% ,7
B (69)bonus 红利 ZA Jp%
B (70)book-keeping 薄记 -+7uy.@cS
B (71)Boston classification 波士顿分类 A a=u+
B (72)breakeven chart 保本图 ({-GOw46
B (73)breakeven point 保本点 |\n@3cIK
B (74)breaking-down time 复位时间 -6tgsfEr
B (75)budget 预算 &ISb~5
B (76)budget center 预算中心 $we]91(::
B (77)budget cost allowance 预算成本折让 7]x3!AlV
B (78)budget manual 预算手册 `((Yc]:7
B (79)budget period 预算期间
lz?;#U
B (80)budgetary control 预算控制 JCPUM*g8
B (81)budgeted capacity 预算生产能力 %&->%U|'
B (82)burden 制造费用 Mmo6MZ^
B (83)business center 经营中心 >iOzl wmG
B (84)business entity 营业个体 2u"7T_"2D
B (85)business unit 经营单位 j:}J}P
B (86)buy-out management 管理性购买产权 `%E8-]{uS
B (87)by-product 副产品 S@}1t4Ls:
C (88)called-up share capital 催缴股本 Iq# ZhAk
C (89)capacity 生产能力 L4b:F0
C (90)capacity ratios 生产能力比率 4-
kZJ\]
C (91)capital 资本 (]RM6i7
C (92)capital assets pricing model资本资产计价模式 DNR~_3Aq
C (93)capital commitment 承诺资本 ik"sq}u_]E
C (94)capital employed 已运用的资本
],ZzI
C (95)capital expenditure 资本支出 kM'"4[,nz
C (96)capital expenditureauthorization 资本支出核准 [97KBoSU
C (97)capital expenditure control 资本支出控制 RrhT'':[
C (98)capital expenditure proposal资本支出申请 &X|<@'933
C (99)capital funding planning 资本基金筹集计划 J0
k
C (100)capital gain 资本收益 ^A][)*SZ
C (101)capital investment appraisal资本投资评估 i\4hR?
C (102)capital maintenance 资本保全 q;fKcblKj
C (103)capital resource planning 资本资源计划 'DCFezdf3
C (104)capital surplus 资本盈余 T1`|~Z?g-
C (105)capital turnover 资本周转率 ( 7ws{)
C (106)card 记录卡 8 F2
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C (107)cash 现金 yJsH=5A
C (108)cash account 现金账户
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C (109)cash book 现金账薄 |+:h|UIUQ
C (110)cash cow 金牛产品 X; 5Jb
C (111)cash flow 现金流量 =?])['VaA
C (112)cash discounted 现金贴现 \eGKkSy
C (113)cash flow budget 现金流量预算 &(zfa&j|
C (114)cash flow statement 现金流量表 zf.-I
C (115)cash ledger 现金分类账 4J|t?]ij|E
C (116)cash limit 现金限额 B-*E:O0y
C (117)CCA 现时成本会计 R#n%cXc|
C (118)center 中心 BR v+.(S
C (119)changeover time 变更时间 .}k(L4T|=
C (120)chartered entity 特许经济个体 QN>7~=`
C (121)cheque 支票 ?
b[n|^wS
C (122)cheque register 支票登记薄 2oZ9laJO
C (123)coin analysis 零钱分类 4Hb $0l
C (124)classification 分类 Uw/l>\
C (125)clock card 工时卡 E15vq6 DKF
C (126)code 代码 `p0ypi3hn
C (127)commitment accounting 承诺确认会计 KtB!"yy#
C (128)common cost 共同成本 Sf/q2/r?6[
C (129)company limited byguarantee 有限担保责任公司 1z*kc)=JF8
C (130)company limited shares 股份有限公司 LhzMAW<L4
C (131)competitive position 竞争能力状况 8ZcU[8r
C (132)concept 概念 'r} zY-FM`
C (133)conglomerate 跨行业企业 659v\51*
C (134)consistency concept 一致性概念 ~P-*}q2J
C (135)consolidated accounts 合并报表 {ub/3Uh
C (136)consolidation accounting 合并会计 w?mEuXc
C (137)consortium 财团 85IMdZ7I
C (138)contingency plan 应急计划 9p@C4oen
C (139)contingent liabilities 或有负债 ~AG$5!
C (140)continuous operation 连续生产
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C (141)contra 抵消 >p])it[q&$
C (142)contract cost 合同成本 j2M+]Zp.
C (143)contract costing 合同成本计算 VW@ x=m
C (144)contribution 贡献毛益 kax\h
C (145)contribution centre 贡献中心 |xr\H8:(!
C (146)contribution chart 贡献图 6QZ
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (QB+%2v
C (148)contribution to salesration 贡献毛益对销售比率 J$9:jE-4
C (149)control 控制 /}5B&TZ=(3
C (150)control account 控制帐户 b8BD8~;
C (151)control limits 控制限度 `C_'|d<HA
C (152)controllability concept 可控制概念 y69J%/c
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C (153)controllable cost 可控制成本 TNY4z(r
C (154)conversion cost 加工成本 [m'CR 4(|
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 8[bkHf
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C (156)corporate appraisal 公司评估 g): ]'
C (157)corporate planning 公司计划 Zt@Z=r:&
C (158)corporate social reporting 公司社会报告 C+K=[
C (159)corporation 股份公司 ekQrW%\3
C (160)cost 成本 x`Fjf/1T*m
C (161)cost account 成本帐户 >qn/<??
C (162)cost accounting 成本会计 N;HIsOT}t
C (163)cost accounting manual 成本手册 wk\L* \@Y}
C (164)cost accounts calendar 成本报表的日历时间 Bmo$5$
C (165)cost adjustment 成本调整 o%y;(|4t >
C (166)cost allocation 成本分配 LD (C\
C (167)cost apportionment 成本分摊 Vf-5&S&9
C (168)cost attribution 成本归属 jN/C'\QL
C (169)cost audit 成本审计 )%Y
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C (170)cost behaviour 成本性态 $E(XjuS
C (171)cost benefit analysis 成本效益分析 vt]F U<
C (172)cost center 成本中心 .d
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C (173)cost driver 成本动因