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注会《审计》英语常用词汇 kr~n5WiAZ
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1.audit 审计 &{<hY|%
2.attestation 鉴证 (X\]! 'A
3.credibility 可信赖程度
S!$S'{f<
4.audit of financial statements 财务报表审计 +UX~'t_'v
5.agreed-upon procedures 执行商定程序 _U4@W+lhX_
6.high levels of assurance 高水平保证 l/nBin&YGv
7.compilation 编制 rX5
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8.reliability 可靠性 OS<GAA0
9.relevance 相关性 n!8W@qhew
10.professional skepticism 职业谨慎 @uV]7d"z(
11.objectivity 客观性
[tt{wl"E
12. professional competence 专业胜任能力 /E\04Bs
13.Senior/CPA-in-charge 项目经理 EHhc2^e
14.audit engagement letter 业务约定书 J|
wk})?
15.recurring audit 连续审计 }s'=w]m
16.the client 委托人 C<T6l'S{?
17.change CPA 更换注册会计师 ey9hrRMR
18.the existing CPA 现任注册会计师 VR1]CN"G
19.the successor CPA 后任注册会计师 Pke8RLg2A
20.the preceding CPA前任注册会计师 9a]o?>`E
21.issue the audit report 出具审计报告 c*zeO@AAn
22.expert 专家 SKNHLE}
23.the board of directors 董事会 ?#&[1.= u
24.knowledge of the entity‘ s business 了解被审计单位情况 >iK L
C
25.assess material misstatement risks评估重大错报风险 9__Q-J
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 v9 /37AU
27.a general knowledge of —— 初步了解―――的情况 J> ,w},`
28.a more knowledge of—— 进一步了解的情况 )jUPMIo
29.the prior year‘s working papers 以前年度工作底稿 I Ij:3HP
30.minutes of meeting 会议纪要 mDv<d =p!
31.business risks 经营风险 4B[pQlg
32.appropriateness 适当性 [) >Yp-n
33.accounting estimate 会计估计 }dMX1e1h8
34.management representations 管理层声明 |k]]dP|:'
35.going concern assumption 持续经营假设 ^["D>@yIR
36.audit plan 审计计划
=a=:+q g
37.significant audit areas 重点审计领域 _!,2"dS
38.error 错误
9SA %'
39.fraud舞弊 N\. g+ W
40.modified or additional procedures 修改或追加审计程序 >+;}"J
41.misappropriation of assets 侵占资产 Ce}m$k
42.transactions without substance 虚假交易 a[j]fv*6
43.unusual pressures 异常压力 8
;<aco/62
44.the suspected noncompliance 涉嫌存在违法行为 ~fL`aU&
45.materialiy 重要性 tzgaHN
46.exceed the materiality level 超过重要性水平 9mXmghoCO
47.approach the materiality level 接近重要性水平 $'d,X@}8
48.an acceptably low level 可接受水平 _ Dz
*%
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 q^^R|X1
50.misstatements or omissions 错报或漏报 `.pd %\
51.aggregate 总计 FcZ)^RQ4G
52.subsequent events 期后事项 seAEv0YWz
53.adjust the financial statements 调整财务报表 o2$A2L9P
54.perform additional audit procedures 实施追加的审计程序 daSx^/$R
55.audit risk 审计风险 ?G!p4u?C
56.detection risk 检查风险 vNdX
57.inappropriate audit opinion 不适当的审计意见 r7}KV| M
58.material misstatement 重大的错报 l'2vo=IQ
59.tolerable misstatement 可容忍错报 <Tbl|9
60.the acceptable level of detection risk 可接受的检查风险 ^e_uprZWm
61.assessed level of material misstatement risk 重大错报风险的评估水平 3 @O/#CP+
62.simall business 小规模企业 0d:t=LKw)
63.accounting system 会计系统 !
,H6.IH;S
64.test of control 控制测试 %cDTq&Q
65.walk-through test 穿行测试 p(4B"[ !S
66.communication 沟通 7tJ#0to
67.flow chart 流程图 "B"ql-K
68.reperformance of internal control 重新执行 ? ][/hL@[
69.audit evidence 审计证据 XJl
3\*
70.substantive procedures 实质性程序 \0;w7tdo
71.assertions 认定 iDgc$'%?
72.esistence 存在 W:w SM*
73.occurrence 发生 0%HAa|L,,
74.completeness 完整性 ${ DSH
75.rights and obligations 权利和义务 6q0)/|,@
76.valuation and allocation 计价和分摊 ei1;@k/
77.cutoff 截止 fo>_*6i74
78.accuracy 准确性 kDRxu!/
79.classification 分类 !,b&e
80.inspection 检查 mxJe\[I
81.supervision of counting 监盘 fU%Mz\t
82.observation 观察 B 2_fCSlg
83.confirmation 函证 ,.=7{y~
84.computation 计算 V}2[chbl
85.analytical procedures 分析程序 zt|1tU:
86.vouch 核对 4wEkxCWp/
87.trace 追查 AhjCRYk+
88.audit sampling 审计抽样 9]G~i`QQ
89.error 误差 \7$"i5
90.expected error 预期误差 "9*MSsU
91.population 总体 %g>k0~TRf#
92.sampling risk 抽样风险 {Ngut
93.non- sampling risk 非抽样风险 /=#~8
94.sampling unit 抽样单位 pR`nQM-D
95.statistical sampling 统计抽样 w_QW
TD0
96.tolerable error 可容忍误差 uz3 ?c6b
97.the risk of under reliance 信赖不足风险 Aq'~'hS`1
98.the risk of over reliance 信赖过度风险 <+%y
99.the risk of incorrect rejection 误拒风险 # M3d =
100. the risk of incorrect acceptance 误受风险 .p'McCV=
101.working trial balance 试算平衡表 w9gfva$&
102.index and cross-referencing 索引和交叉索引 !T~uxeZ/;
103.cash receipt 现金收入 .]<iRf[\[
104.cash disbursement 现金支出 N0K <zxR
105.bank statement 银行对账单 r`+G9sj3U
106.bank reconciliation 银行存款余额调节表 ^foCcO
107.balance sheet date 资产负债表日 $|!3ks
108.net realizable value 可变现净值 hS%oQ)zvE
109.storeroom 仓库 g*4^HbVxt
110.sale invoice 销售发票
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111.price list 价目表 Z%I '
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112.positive confirmation request 积极式询证函 4Uwcc):f
113.negative confirmation request 消极式询证函 zY4y]k8D*
114.purchase requisition 请购单 &f)pU>Di
115.receiving report 验收报告 k#V\O2lb
116.gross margin 毛利 Ck/w:i@>?
117.manufacturing overhead 制造费用 ?AI`,*^
118.material requisition 领料单 s!F8<:FRJD
119.inventory-taking 存货盘点 Eh9{n,5-
120.bond certificate 债券 *J4\KU
121.stock certificate 股票 v806f
8
122.audit report 审计报告 2G:KaQ)
123.entity 被审计单位 nx{X^oc8e
124.addressee of the audit report 审计报告的收件人 nU2w\(3|
125.unqualified opinion 无保留意见 +& M>J|
126.qualified opinion 保留意见 >oAXS\Ts
127.disclaimer of opinion 无法表示意见 d:z7
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128.adverse opinion 否定意见 CX5>
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A (1)ABC 作业基础成本计算 6mIRa(6V
A (2)absorbed overhead 已吸收制造费用 LzEH&y_O
A (3)absorption costing 吸收成本计算 <hgfgk7<
A (4)account 账户,报表 N{Pa&/V
A (5)accounting postulate 会计假设
3
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A (6)accounting series release 会计公告文件 Te^_gdf
A (7)accounting valuation 会计计价 >ca`0gu
A (8)account sale 承销清单 [4PiQyr
A (9)accountability concept 经营责任概念 #%z@yg
A (10)accountancy 会计职业 iE
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A (11)accountant 会计师 99~-TiU
A (12)accounting 会计 hF9y^Hx4
A (13)agency cost 代理成本 Ej$oRo{IG
A (14)accounting bases 会计基础 k~=P0";
A (15)accounting manual 会计手册 X@%4N<
A (16)accounting period 会计期间 OZ2faf
A (17)accounting policies 会计方针 P
B{7u
A (18)accounting rate of return 会计报酬率 G Cp90
A (19)accounting reference date 会计参照日 fs8C ^Ik>~
A (20)accounting reference period 会计参照期间
K,H xe;-
A (21)accrual concept 应计概念 (FSa>
A (22)accrual expenses 应计费用 /_tN&[
A (23)acid test ration 速动比率(酸性测试比率) mN'sJ1L-
A (24)acquisition 购置 -;GB Xq
A (25)acquisition accounting 收购会计 ){4$oXQ
A (26)activity based accounting 作业基础成本计算 r
['zp=9
A (27)adjusting events 调整事项 UW-`
k1
A (28)administrative expenses 行政管理费 \1#~]1~
s
A (29)advice note 发货通知 X92I==-w
A (30)amortization 摊销 N`7+]T
A (31)analytical review 分析性检查 %m "9 =C
A (32)annual equivalent cost 年度等量成本法 .Iv`B:4
A (33)annual report and accounts 年度报告和报表 qmq#(%Z <W
A (34)appraisal cost 检验成本 be>KG ZU0
A (35)appropriation account 盈余分配账户 BqDOo(%1)
A (36)articles of association 公司章程细则 , 4@C %
A (37)assets 资产 Q,R|VI6Co
A (38)assets cover 资产保障 >UV?nXP}
A (39)asset value per share 每股资产价值 E=qfI>2U&
A (40)associated company 联营公司 2o~UA\:+=
A (41)attainable standard 可达标准 K#dG'/M|Pb
Ob|v$C
A (42)attributable profit 可归属利润 $A>]lL
o0
A (43)audit 审计 HUx-8<ws
A (44)audit report 审计报告 p
I@!2c:}
A (45)auditing standards 审计准则 j +Ro?
A (46)authorized share capital 额定股本 0B(Y{*QB
A (47)available hours 可用小时 (b+o$C
A (48)avoidable costs 可避免成本 -9$.&D|
B (49)back-to-back loan 易币贷款 uEyu s96 +
B (50)backflush accounting 倒退成本计算 n/+G^:~_
B (51)bad debts 坏帐 >%85S >e
B (52)bad debts ratio 坏帐比率 Uk4G9}I
B (53)bank charges 银行手续费 aTE;Gy,W
B (54)bank overdraft 银行透支 )mB+#T<k-
B (55)bank reconciliation 银行存款调节表 4M6o+WV
B (56)bank statement 银行对账单 3:YZC9
B (57)bankruptcy 破产 -G(z!ed
B (58)basis of apportionment 分摊基础 v~?d7p{
B (59)batch 批量 f&js,
NU"
B (60)batch costing 分批成本计算 Ua,Lg.z
B (61)beta factor B(市场)风险因素 ]V<[W,*(5
B (62)bill 账单 6;l{9cRgc
B (63)bill of exchange 汇票 <o3e0JCq
B (64)bill of landing 提单 GW
?.b_6*
B (65)bill of materials 用料预计单 tt{,f1v0t
B (66)bill payable 应付票据 zn_ InxR
B (67)bill receivable 应收票据 @%O"P9;s
B (68)bin card 存货记录卡 pOyM/L
B (69)bonus 红利 DCPK1ql
B (70)book-keeping 薄记 b
guhx3s
B (71)Boston classification 波士顿分类 }C}~)qaZv+
B (72)breakeven chart 保本图 ]V6<h Psi
B (73)breakeven point 保本点 `D>PU@s$nT
B (74)breaking-down time 复位时间 6U @3
xU`
B (75)budget 预算 [ j?n}D@L
B (76)budget center 预算中心 b~Y$!fc
B (77)budget cost allowance 预算成本折让 r'7;:
B (78)budget manual 预算手册 I+!w9o2nZ
B (79)budget period 预算期间 ^IjKT
B (80)budgetary control 预算控制 o`+6E
q0w
B (81)budgeted capacity 预算生产能力 .LIEZ^@
B (82)burden 制造费用 {<\nl#}5S
B (83)business center 经营中心 hW~,Uqy
B (84)business entity 营业个体 ]\v'1m"
B (85)business unit 经营单位 6ALf`:
B (86)buy-out management 管理性购买产权 ua0`&,a3I
B (87)by-product 副产品 )p~\lM}?d
C (88)called-up share capital 催缴股本 x4CrWm
C (89)capacity 生产能力 L
oe!@c
C (90)capacity ratios 生产能力比率 pT>[w1Kk^
C (91)capital 资本 u&I?LZ-=,
C (92)capital assets pricing model资本资产计价模式 K,&)\r kzD
C (93)capital commitment 承诺资本 9jDV]!N4
C (94)capital employed 已运用的资本 B0?E$8a
C (95)capital expenditure 资本支出 jF<Y,(C\
C (96)capital expenditureauthorization 资本支出核准 0F8y8s
C (97)capital expenditure control 资本支出控制 8v8?D8\=|
C (98)capital expenditure proposal资本支出申请 54_CewL1P]
C (99)capital funding planning 资本基金筹集计划 yc8iT`
C (100)capital gain 资本收益 I+kGEHO}
C (101)capital investment appraisal资本投资评估 9.m_
3"s
C (102)capital maintenance 资本保全 Tsxl4ZK
C (103)capital resource planning 资本资源计划 $ z1u>{
C (104)capital surplus 资本盈余 -N<s =
C (105)capital turnover 资本周转率 -7fsfcGM$
C (106)card 记录卡 /1zi(z
C (107)cash 现金 "A~\$
C (108)cash account 现金账户 i;s&;_0{
C (109)cash book 现金账薄 Pp7}|/
C (110)cash cow 金牛产品 |_&vW\
C (111)cash flow 现金流量 :7KcD\fCj
C (112)cash discounted 现金贴现 X
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C (113)cash flow budget 现金流量预算 XpJT
/&4
C (114)cash flow statement 现金流量表 {VE\}zKF
C (115)cash ledger 现金分类账 \l?\%aqm
C (116)cash limit 现金限额 +;c)GNQ)6:
C (117)CCA 现时成本会计 )cJ9YKKy
C (118)center 中心 1//d68*"
C (119)changeover time 变更时间 &m&Z^
CA
C (120)chartered entity 特许经济个体 ,j>A[e&.
C (121)cheque 支票 \b95CU
C (122)cheque register 支票登记薄 [#`)Bb&w
C (123)coin analysis 零钱分类 z$ZG`v>0
C (124)classification 分类 Cp`)*P2
C (125)clock card 工时卡 cK%Sty'8+
C (126)code 代码 bW\OKI1
C (127)commitment accounting 承诺确认会计 f]W$4f{
C (128)common cost 共同成本 9gVu:o 1/
C (129)company limited byguarantee 有限担保责任公司 tGDsZ;3Yr
C (130)company limited shares 股份有限公司 u&z5)iU
C (131)competitive position 竞争能力状况 Aj((tMJNOw
C (132)concept 概念 Clr~:2g\
C (133)conglomerate 跨行业企业 ZjF5*A8l
C (134)consistency concept 一致性概念 lqh+yX%*
C (135)consolidated accounts 合并报表 `n7*6l<k~4
C (136)consolidation accounting 合并会计 U2m86@E
C (137)consortium 财团 -7,xjn
C (138)contingency plan 应急计划 1O3"W;SR<:
C (139)contingent liabilities 或有负债 OPOL-2<wiy
C (140)continuous operation 连续生产 ! eXDN
C (141)contra 抵消 L}NckL
C (142)contract cost 合同成本
b
)/,
C (143)contract costing 合同成本计算 M:K5r7Q!yv
C (144)contribution 贡献毛益 )F*;7]f
C (145)contribution centre 贡献中心 d+[GMIxg
C (146)contribution chart 贡献图 =$xxkc.
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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 mucKmb/
C (148)contribution to salesration 贡献毛益对销售比率 z/Z
0cM#
C (149)control 控制 +LFh}-X{_
C (150)control account 控制帐户 8WU_d`DF
C (151)control limits 控制限度 S bI7<_
C (152)controllability concept 可控制概念 KnK8\p88\
C (153)controllable cost 可控制成本 :j feY
C (154)conversion cost 加工成本 zt,pV\|
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 w
6FtDl$
C (156)corporate appraisal 公司评估 a^/j&9
C (157)corporate planning 公司计划 }\Kki
C (158)corporate social reporting 公司社会报告 o+Cd\D69S
C (159)corporation 股份公司 Q#!|h:K
C (160)cost 成本 6WUP#c@{
C (161)cost account 成本帐户 R8ZI}C1
C (162)cost accounting 成本会计 ]$7dkP
C (163)cost accounting manual 成本手册 mz)Z
=`hy
C (164)cost accounts calendar 成本报表的日历时间 $}_a`~u
C (165)cost adjustment 成本调整 f4{O~?=
C (166)cost allocation 成本分配 2smQD8t
C (167)cost apportionment 成本分摊 %4 9^S
&
C (168)cost attribution 成本归属 c*R?eLt/
C (169)cost audit 成本审计 vu7F>{D
C (170)cost behaviour 成本性态 -aj) _.d
C (171)cost benefit analysis 成本效益分析 cvSr><(
C (172)cost center 成本中心 !| ObNS
C (173)cost driver 成本动因