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注会《审计》英语常用词汇 =UWW(^M#[:
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1.audit 审计 eb6y-TwY
2.attestation 鉴证 1,U)rx$H
3.credibility 可信赖程度 wuXH'
4.audit of financial statements 财务报表审计 cWo__EE
5.agreed-upon procedures 执行商定程序 g:
U
-kK!i
6.high levels of assurance 高水平保证 SJ:Teab
7.compilation 编制 ,_D@ggL-
8.reliability 可靠性 Ge=\IAj
9.relevance 相关性 Qw|y%Td8r
10.professional skepticism 职业谨慎 {a9.0N :4
11.objectivity 客观性 BQeg-M
12. professional competence 专业胜任能力 IjQgmS~G
13.Senior/CPA-in-charge 项目经理 N pQOLX/<?
14.audit engagement letter 业务约定书 Z@$'fX?~9
15.recurring audit 连续审计 $(08!U
16.the client 委托人 7s2*VKr
17.change CPA 更换注册会计师 78<fbN5}r
18.the existing CPA 现任注册会计师 /OMgj7olD
19.the successor CPA 后任注册会计师 TV0Y{x*~iH
20.the preceding CPA前任注册会计师 HqV4!o9'
21.issue the audit report 出具审计报告 S&k/Pc
22.expert 专家 *"6A>:rQ
s
23.the board of directors 董事会 MBU4Awj
24.knowledge of the entity‘ s business 了解被审计单位情况 lL5* l,)To
25.assess material misstatement risks评估重大错报风险 g2rH"3sC
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Y$j!-l5z
27.a general knowledge of —— 初步了解―――的情况 zzh7 "M3Qn
28.a more knowledge of—— 进一步了解的情况 nr(C*E
29.the prior year‘s working papers 以前年度工作底稿 Tn(uH17
30.minutes of meeting 会议纪要 m6 Y0,9
31.business risks 经营风险 9y} J|z
32.appropriateness 适当性 f9IqcCSW
33.accounting estimate 会计估计 :Dtm+EQ
34.management representations 管理层声明 G
Uh<AG*+
35.going concern assumption 持续经营假设 wqa
p~X
36.audit plan 审计计划 /Bk`3~]E>
37.significant audit areas 重点审计领域 +Mn(s36f2
38.error 错误 P=y1qq
C
39.fraud舞弊 YfseX;VX
40.modified or additional procedures 修改或追加审计程序 $YJi]:3&
41.misappropriation of assets 侵占资产 _G/uDP%
42.transactions without substance 虚假交易 /5
OQ0{8p
43.unusual pressures 异常压力 A8AeM`
44.the suspected noncompliance 涉嫌存在违法行为 :6m"}8*q8
45.materialiy 重要性 /len8FRf
46.exceed the materiality level 超过重要性水平 (OavgJ+Y
47.approach the materiality level 接近重要性水平 :`<MlX
48.an acceptably low level 可接受水平 o"A?
Aq
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 )oM%
N
50.misstatements or omissions 错报或漏报 r?pFc3~N
51.aggregate 总计 ?nE9@G5Gc
52.subsequent events 期后事项 L&]{GNw
53.adjust the financial statements 调整财务报表 $?LegX
54.perform additional audit procedures 实施追加的审计程序 X76rme
55.audit risk 审计风险 2uF'\y
56.detection risk 检查风险 Eq8:[o
57.inappropriate audit opinion 不适当的审计意见 /;u=#qu(E-
58.material misstatement 重大的错报 t~qAA\p}o
59.tolerable misstatement 可容忍错报 ' 8Q}pp`
60.the acceptable level of detection risk 可接受的检查风险 /R6\_oM
61.assessed level of material misstatement risk 重大错报风险的评估水平 /N./l4D1K-
62.simall business 小规模企业 W&3,XFnI_
63.accounting system 会计系统 ld5+/"$
64.test of control 控制测试 #H5+8W
65.walk-through test 穿行测试 ,Hp7`I>/
66.communication 沟通 0j}@lOt(
67.flow chart 流程图 +HD2]~{EkL
68.reperformance of internal control 重新执行 b'ir$RL] c
69.audit evidence 审计证据 g"g3|$#Ej|
70.substantive procedures 实质性程序 %/_E8GE
71.assertions 认定 zcio\P=^|B
72.esistence 存在 F+W{R+6
73.occurrence 发生 9c5DEq
74.completeness 完整性 5CH8;sMK
75.rights and obligations 权利和义务 'I>geW?{QK
76.valuation and allocation 计价和分摊 UA4MtTp`
77.cutoff 截止 z$(`{
o%a
78.accuracy 准确性 c s:E^
79.classification 分类 ^
7)H;$
80.inspection 检查 SWT)M1O2
81.supervision of counting 监盘 _5OxESE
82.observation 观察 Ty3.u9c4
83.confirmation 函证 eF4f7>5Cv
84.computation 计算 ;D%H}+Z
85.analytical procedures 分析程序 /NuO>kQa
86.vouch 核对 &F'n
>QT9q
87.trace 追查 @Q!Tvw/
88.audit sampling 审计抽样 zOy_qozk
89.error 误差 v9#F\ F/
90.expected error 预期误差 %
"|W
qxv
91.population 总体 P#rS.CIh
92.sampling risk 抽样风险 {T0Au{88H
93.non- sampling risk 非抽样风险 nY
?&k$n
94.sampling unit 抽样单位 ~{{7y]3M-
95.statistical sampling 统计抽样 WP^wNi
~>
96.tolerable error 可容忍误差 ],'"iVh
97.the risk of under reliance 信赖不足风险 Lg-!,Y
98.the risk of over reliance 信赖过度风险 \#C]
|\
99.the risk of incorrect rejection 误拒风险 EK\xc'6M
100. the risk of incorrect acceptance 误受风险 {c<cSrfI
101.working trial balance 试算平衡表 z.tN<P 7
102.index and cross-referencing 索引和交叉索引 bJw{ U.
103.cash receipt 现金收入 <uo@k'
104.cash disbursement 现金支出 `<hMrhfh
105.bank statement 银行对账单 {GGP8
106.bank reconciliation 银行存款余额调节表 FgR9$ is+
107.balance sheet date 资产负债表日 jFI`CA6P
108.net realizable value 可变现净值 meGLT/
109.storeroom 仓库 E[FE-{B#
110.sale invoice 销售发票 74c5\UxA
111.price list 价目表 #f_.
112.positive confirmation request 积极式询证函 d9 l2mJzW
113.negative confirmation request 消极式询证函 xgvwH?<
114.purchase requisition 请购单 Q+O./1x*,
115.receiving report 验收报告 o;OEb
116.gross margin 毛利 ,y}~rYsP%
117.manufacturing overhead 制造费用 yMpZ-b$*~
118.material requisition 领料单 HY(XI u
119.inventory-taking 存货盘点 | _nBiHjNn
120.bond certificate 债券 N7^sn!JB
121.stock certificate 股票 T5dnj&N ]
122.audit report 审计报告 +.-mqtM
123.entity 被审计单位 ezS@`_pR;
124.addressee of the audit report 审计报告的收件人 {9cjitl
125.unqualified opinion 无保留意见 oA;ZDO06r
126.qualified opinion 保留意见 lnK#q.]
127.disclaimer of opinion 无法表示意见 F4IU2_CnPD
128.adverse opinion 否定意见 <driD'=F
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A (1)ABC 作业基础成本计算 7}pg7EF3z
A (2)absorbed overhead 已吸收制造费用 x]IJ;
A (3)absorption costing 吸收成本计算 l]~IZTC
A (4)account 账户,报表 Ue!yK
A (5)accounting postulate 会计假设 drbim8!q~
A (6)accounting series release 会计公告文件 P#[?Kfi
A (7)accounting valuation 会计计价 bYr*rEcA
A (8)account sale 承销清单 :BB=E'293
A (9)accountability concept 经营责任概念 mrig5{
A (10)accountancy 会计职业 g|tclBx
A (11)accountant 会计师 /<"ok;Pu7
A (12)accounting 会计 y~Mu~/s
A (13)agency cost 代理成本 2AEVBkF;M
A (14)accounting bases 会计基础 FB
%-
$
A (15)accounting manual 会计手册 1jpft3*x
A (16)accounting period 会计期间 TYCjVxfu$
A (17)accounting policies 会计方针 {HFx+<JG
A (18)accounting rate of return 会计报酬率 SF da?>
A (19)accounting reference date 会计参照日 fm!\**Q1
A (20)accounting reference period 会计参照期间 `v)ZOw9&
A (21)accrual concept 应计概念 @gw8r[
A (22)accrual expenses 应计费用 ,Kt51vG i
A (23)acid test ration 速动比率(酸性测试比率) e`Co ='
A (24)acquisition 购置 sD|}?7
A (25)acquisition accounting 收购会计 m ^w{:\p
A (26)activity based accounting 作业基础成本计算 ,;f5OUl?[
A (27)adjusting events 调整事项 ,wngS=
A (28)administrative expenses 行政管理费 AHHV\
r
A (29)advice note 发货通知 yR"mRy1
A (30)amortization 摊销 bCiyz+VyJn
A (31)analytical review 分析性检查 R\]C;@J<
A (32)annual equivalent cost 年度等量成本法 DVDzYR**4
A (33)annual report and accounts 年度报告和报表 |7${E^u
A (34)appraisal cost 检验成本 d\25
A (35)appropriation account 盈余分配账户 oN`khS]_v0
A (36)articles of association 公司章程细则 ;d
FJqo82
A (37)assets 资产 }y vH)q
A (38)assets cover 资产保障 QlS_{XV
A (39)asset value per share 每股资产价值 $VF$Ok>
A (40)associated company 联营公司 kdaq_O:s
A (41)attainable standard 可达标准 qd<I;*WV
$E
zWUt
A (42)attributable profit 可归属利润 PKQ.gPu6*@
A (43)audit 审计 <(H<*Xf9
A (44)audit report 审计报告 %/qwqo`Q
A (45)auditing standards 审计准则 L\V`ou
A (46)authorized share capital 额定股本 u'T-}95 V
A (47)available hours 可用小时 }$
Kd-cj+
A (48)avoidable costs 可避免成本 E'NS$,h
B (49)back-to-back loan 易币贷款 d]MpE9@'v
B (50)backflush accounting 倒退成本计算 C>SOd]
B (51)bad debts 坏帐 P'DcNMdw
B (52)bad debts ratio 坏帐比率 M27H{}v
B (53)bank charges 银行手续费 2\;/mQI2A
B (54)bank overdraft 银行透支 O 0$V+fE
B (55)bank reconciliation 银行存款调节表 q([{WZ:6Oq
B (56)bank statement 银行对账单 >?6HUUQ
B (57)bankruptcy 破产 f>|<5zm#<
B (58)basis of apportionment 分摊基础 12;YxW>[
B (59)batch 批量 v["_t/_
B (60)batch costing 分批成本计算 D4uAwmc
B (61)beta factor B(市场)风险因素 ]&dPY[~,/i
B (62)bill 账单 mkrVeBp
B (63)bill of exchange 汇票 lD-2 5~YV
B (64)bill of landing 提单 .Lu3LVS
B (65)bill of materials 用料预计单 s+z 5"3'n
B (66)bill payable 应付票据 \A)Pcc}7
B (67)bill receivable 应收票据 ]2
$T 6
B (68)bin card 存货记录卡 G*jq5_6
B (69)bonus 红利 <lLJf8OK
B (70)book-keeping 薄记 !Ce!D0Tx
B (71)Boston classification 波士顿分类 sZ;Gb^{Z
B (72)breakeven chart 保本图 DIJmISk
B (73)breakeven point 保本点 @th94tk,
B (74)breaking-down time 复位时间 drk BW}_
B (75)budget 预算 <0 qhc$M
B (76)budget center 预算中心 s
ZEa8
B (77)budget cost allowance 预算成本折让 nF<xJs
B (78)budget manual 预算手册 D wr 9}Z-]
B (79)budget period 预算期间 *u",-n
B (80)budgetary control 预算控制 %(W8WLz}
B (81)budgeted capacity 预算生产能力 pjs4FZ`Pd;
B (82)burden 制造费用 !IA\c(c^
B (83)business center 经营中心 M'F<1(
B (84)business entity 营业个体 &]shBvzl^
B (85)business unit 经营单位 KY%{'"'u
B (86)buy-out management 管理性购买产权 H8=:LF
B (87)by-product 副产品 pOh<I{r1
C (88)called-up share capital 催缴股本 q]VB}nO
C (89)capacity 生产能力 #9F>21UU
C (90)capacity ratios 生产能力比率 y7%SHYC p[
C (91)capital 资本 h+A+>kC5
C (92)capital assets pricing model资本资产计价模式 ~(7ct*U~
C (93)capital commitment 承诺资本 WuFBt=%
C (94)capital employed 已运用的资本 _:WNk(
C (95)capital expenditure 资本支出 #TC}paIpj
C (96)capital expenditureauthorization 资本支出核准 ST0TWE'
C (97)capital expenditure control 资本支出控制 {cb<9Fii
C (98)capital expenditure proposal资本支出申请 Jb^{o+s53
C (99)capital funding planning 资本基金筹集计划 6(uZn=
C (100)capital gain 资本收益 Q'JK *.l
C (101)capital investment appraisal资本投资评估 *'-t_F';
C (102)capital maintenance 资本保全 e+D]9wM8
C (103)capital resource planning 资本资源计划 f-ceDn
C (104)capital surplus 资本盈余 x<' $
C (105)capital turnover 资本周转率 cza_LO(
C (106)card 记录卡 ezCJq`b
C (107)cash 现金 BW}M/
C (108)cash account 现金账户 9+xO2n
C (109)cash book 现金账薄 3vjOfr`
C (110)cash cow 金牛产品 ?Zsh\^k.g
C (111)cash flow 现金流量 ^SKHYo`,,N
C (112)cash discounted 现金贴现 RA;/ ?l
C (113)cash flow budget 现金流量预算 [t$ r)vX
C (114)cash flow statement 现金流量表 zSU,le
C (115)cash ledger 现金分类账 {
0&l*@c&
C (116)cash limit 现金限额 ,<)D3K<
C (117)CCA 现时成本会计 )9[u*|+
C (118)center 中心 ! K_<hNG&
C (119)changeover time 变更时间 K"&^/[vMB
C (120)chartered entity 特许经济个体 /fQ}Ls\
C (121)cheque 支票
F&m9G >r
C (122)cheque register 支票登记薄 &1?6Q_p6c
C (123)coin analysis 零钱分类 +!E9$U>6%
C (124)classification 分类 DV[FZ
C (125)clock card 工时卡 @rDBK] V
C (126)code 代码 LME&qKe5
C (127)commitment accounting 承诺确认会计 6H5o/)Q~
C (128)common cost 共同成本 i/H;4#Bz
C (129)company limited byguarantee 有限担保责任公司 vt^7:!r
C (130)company limited shares 股份有限公司 -aS@y.z
C (131)competitive position 竞争能力状况 @"1Z;.S8V
C (132)concept 概念 Y:L[Iz95
o
C (133)conglomerate 跨行业企业 _cj=}!I
C (134)consistency concept 一致性概念 _ DT,iF*6
C (135)consolidated accounts 合并报表 DR:DXJc
C (136)consolidation accounting 合并会计 H{,1-&>|
C (137)consortium 财团 l|E4 7@#
C (138)contingency plan 应急计划 FI.F6d)E$
C (139)contingent liabilities 或有负债 V$O 6m|q
C (140)continuous operation 连续生产 Tsj/alC[
C (141)contra 抵消 .P/0`A{&
C (142)contract cost 合同成本 qNP)oU92
C (143)contract costing 合同成本计算 Ry"4v_e9
C (144)contribution 贡献毛益 S50}]5K
C (145)contribution centre 贡献中心 1"75+Q>D
C (146)contribution chart 贡献图 e&U$;
sS`
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 dcD#!v\0
C (148)contribution to salesration 贡献毛益对销售比率 Q"nw.FjUG
C (149)control 控制 >1;jBx>Qy%
C (150)control account 控制帐户 lS7L|
C (151)control limits 控制限度 9_iwikD
C (152)controllability concept 可控制概念 VjNr<~ |d
C (153)controllable cost 可控制成本 X[1D$1Dvw
C (154)conversion cost 加工成本 kp* !
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 y
iI
oqvP
C (156)corporate appraisal 公司评估 Rvx7}ZL!
C (157)corporate planning 公司计划 <tZZ]Y]
C (158)corporate social reporting 公司社会报告 DB-79U %W
C (159)corporation 股份公司 X&LJ"ahK
C (160)cost 成本 AWx@Z7\z"g
C (161)cost account 成本帐户 W02z}"#
C (162)cost accounting 成本会计 l9="ccM
C (163)cost accounting manual 成本手册 #jG?{j3;?
C (164)cost accounts calendar 成本报表的日历时间 zow8 Q6f
C (165)cost adjustment 成本调整 ,d38TN
C (166)cost allocation 成本分配 0XCAnMVo
C (167)cost apportionment 成本分摊 zGyRzxFN
C (168)cost attribution 成本归属 fRLA;1va
C (169)cost audit 成本审计 <N$ Hb2b
C (170)cost behaviour 成本性态 :q*w_*w
C (171)cost benefit analysis 成本效益分析 Q\
6-SAS
C (172)cost center 成本中心 rTR"\u7&H
C (173)cost driver 成本动因