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注会《审计》英语常用词汇 oEU %"
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1.audit 审计 gxpR#/(E~
2.attestation 鉴证 x)l}d3
3.credibility 可信赖程度 Ek(.
["
4.audit of financial statements 财务报表审计 Rtw^
lo
5.agreed-upon procedures 执行商定程序 Oga0CR_
6.high levels of assurance 高水平保证 oL>m}T
7.compilation 编制 *qYcb}
]
8.reliability 可靠性 4m$n Vv
9.relevance 相关性 rA&|!1q"B
10.professional skepticism 职业谨慎 7kO5hlKeo
11.objectivity 客观性 Ra<mdteZT
12. professional competence 专业胜任能力 g
!w7Yv
13.Senior/CPA-in-charge 项目经理 a \B<(R.
14.audit engagement letter 业务约定书 T[B@7$Dp*
15.recurring audit 连续审计 /4+M0P l
16.the client 委托人
{o<
4 ^
17.change CPA 更换注册会计师 16)@<7b]J
18.the existing CPA 现任注册会计师 6c>t|=Ss(
19.the successor CPA 后任注册会计师 1@RctI_}
20.the preceding CPA前任注册会计师 v5i[jM8
21.issue the audit report 出具审计报告 E{sTxOI$
22.expert 专家 buX$O{43I
23.the board of directors 董事会 *DObtS_
6
24.knowledge of the entity‘ s business 了解被审计单位情况 ym:^Y-^iV
25.assess material misstatement risks评估重大错报风险 AJ` b-$Q
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 Teu4 ;
27.a general knowledge of —— 初步了解―――的情况 ~Y@(
28.a more knowledge of—— 进一步了解的情况 PmyS6a@
29.the prior year‘s working papers 以前年度工作底稿 E.Xfb"]
30.minutes of meeting 会议纪要 >3s9vdUp4h
31.business risks 经营风险 G*2bYsnhX
32.appropriateness 适当性 )Yz`
6
33.accounting estimate 会计估计 UOSa`TZbZ
34.management representations 管理层声明 l;}D| 6+_W
35.going concern assumption 持续经营假设 n
c:^)G
36.audit plan 审计计划 K2>(C$Z
37.significant audit areas 重点审计领域 S:/;|Dg
38.error 错误 iq-n(Rfw~
39.fraud舞弊 P}N%**>`
40.modified or additional procedures 修改或追加审计程序 1i4KZ"A5+
41.misappropriation of assets 侵占资产 _%w-y(Sqn
42.transactions without substance 虚假交易 ~ ?m';
43.unusual pressures 异常压力 k-xh-&
44.the suspected noncompliance 涉嫌存在违法行为 [5,aBf)X
45.materialiy 重要性 5_ -YF~
46.exceed the materiality level 超过重要性水平 zM"OateA
47.approach the materiality level 接近重要性水平 R<{bb'
48.an acceptably low level 可接受水平 G<OC99;8
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =HmV0
50.misstatements or omissions 错报或漏报 ;X-~C.7k
51.aggregate 总计 [?iA`#^d
52.subsequent events 期后事项 [
\ LA
53.adjust the financial statements 调整财务报表 6 /gh_'&
54.perform additional audit procedures 实施追加的审计程序 trnjOm
55.audit risk 审计风险 xOP%SF
56.detection risk 检查风险 )dgXS//Y
57.inappropriate audit opinion 不适当的审计意见 )a.Y$![
58.material misstatement 重大的错报 %&5 !vK
59.tolerable misstatement 可容忍错报 @B
%m,Mx
60.the acceptable level of detection risk 可接受的检查风险 t%ye:
61.assessed level of material misstatement risk 重大错报风险的评估水平 /9 NQ u
62.simall business 小规模企业 7tMV*{+Z
63.accounting system 会计系统 x$d3f
sEE
64.test of control 控制测试 I=6\z^:
65.walk-through test 穿行测试 f@l$52f3D
66.communication 沟通 fs+l
67.flow chart 流程图 R nt&<|8G
68.reperformance of internal control 重新执行 rlk0t159
69.audit evidence 审计证据 )(~4fA5j)
70.substantive procedures 实质性程序 /"+YE&>\
71.assertions 认定 u@5vK2
72.esistence 存在 _*h,,Q
73.occurrence 发生 w'z?1M(*
74.completeness 完整性 v]\io#
75.rights and obligations 权利和义务 EQ'iyXhEe
76.valuation and allocation 计价和分摊 LvgNdVJDP|
77.cutoff 截止 0'*whhH
78.accuracy 准确性 <DP_`[+C
79.classification 分类 Da*=uW9
80.inspection 检查 _"
W<>
81.supervision of counting 监盘 p0~=
82.observation 观察 \?7)oFNz
83.confirmation 函证 /KjRB_5~q}
84.computation 计算 #\KSv
Z
85.analytical procedures 分析程序 u[9i>7}9
86.vouch 核对 EKoAIC*?p
87.trace 追查 Nl3x
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88.audit sampling 审计抽样 ]C_g:|q
89.error 误差 {2G9>'
90.expected error 预期误差 7;RhA5M
91.population 总体 $Nvt:X_
92.sampling risk 抽样风险 90L
,.
93.non- sampling risk 非抽样风险 #D M%_HXDi
94.sampling unit 抽样单位 %7%7
W*0d
95.statistical sampling 统计抽样 [T#5$J
96.tolerable error 可容忍误差 HMGby
2^+
97.the risk of under reliance 信赖不足风险 r2H \B,_
98.the risk of over reliance 信赖过度风险 ;cd{+0
99.the risk of incorrect rejection 误拒风险 Dw{rjK\TT'
100. the risk of incorrect acceptance 误受风险 T`KH7y|bv
101.working trial balance 试算平衡表 c9imfA+e
102.index and cross-referencing 索引和交叉索引 zM{'GB+en
103.cash receipt 现金收入 o:B?gDM
104.cash disbursement 现金支出 'b#RfF,7H}
105.bank statement 银行对账单 O4@sN=o
106.bank reconciliation 银行存款余额调节表 : Y/i%#*1
107.balance sheet date 资产负债表日 HKr")K%
108.net realizable value 可变现净值 P.Pw.[:3
109.storeroom 仓库 R2WEPMH%
110.sale invoice 销售发票 {WUW.(^]G
111.price list 价目表 @r4ZN6Wn
112.positive confirmation request 积极式询证函 7sKN`
113.negative confirmation request 消极式询证函 <Z5ak4P
114.purchase requisition 请购单 E6a$c`H@?
115.receiving report 验收报告 RNGTSz
116.gross margin 毛利 6z
v+Av:
117.manufacturing overhead 制造费用
k_%2Ok
118.material requisition 领料单 b:3n)-V{ u
119.inventory-taking 存货盘点 'WK}T)o
120.bond certificate 债券 OE)n4X
121.stock certificate 股票 le*mr0a
122.audit report 审计报告 n^P=a'+
123.entity 被审计单位 su6x
okt
124.addressee of the audit report 审计报告的收件人 wLwAtjW)
125.unqualified opinion 无保留意见 Li~(kw3
126.qualified opinion 保留意见 %^s;{aN*!
127.disclaimer of opinion 无法表示意见 4]9+
128.adverse opinion 否定意见 7NC
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A (1)ABC 作业基础成本计算 oT2h'gu")
A (2)absorbed overhead 已吸收制造费用 # D"TY-$.=
A (3)absorption costing 吸收成本计算 ]:`q/iS&
A (4)account 账户,报表 1~:7W
A (5)accounting postulate 会计假设 0STtwfTr:
A (6)accounting series release 会计公告文件 f1MKYM%^x
A (7)accounting valuation 会计计价 l'=H,8LfA
A (8)account sale 承销清单 q !\Ht2$b
A (9)accountability concept 经营责任概念 *0]E4]ZO
A (10)accountancy 会计职业 &No6k~T0:b
A (11)accountant 会计师 *KNj5>6=
A (12)accounting 会计 mqgA
A (13)agency cost 代理成本
f`'?
2
A (14)accounting bases 会计基础 $3>k/*=
A (15)accounting manual 会计手册 vaL+@Kq~&
A (16)accounting period 会计期间 #mg6F$E
A (17)accounting policies 会计方针 Pk/{~!+
$
A (18)accounting rate of return 会计报酬率 ]-"~?
A (19)accounting reference date 会计参照日 W^; wr#
A (20)accounting reference period 会计参照期间 vmdu9"H
A (21)accrual concept 应计概念 z=1 J{]
A (22)accrual expenses 应计费用 4cJ7W_ >i6
A (23)acid test ration 速动比率(酸性测试比率) USf
pCRj9
A (24)acquisition 购置 -1).'aJ^
A (25)acquisition accounting 收购会计 `|K30hRp:
A (26)activity based accounting 作业基础成本计算 -q1vB8gjj
A (27)adjusting events 调整事项 `tA~"J$32l
A (28)administrative expenses 行政管理费 kKr|PFz
A (29)advice note 发货通知 sv`+?hjG
A (30)amortization 摊销 bM7y}P5`1
A (31)analytical review 分析性检查 ~]X4ru5,4
A (32)annual equivalent cost 年度等量成本法 QX}O{LQR
A (33)annual report and accounts 年度报告和报表 %^){Z,}M}
A (34)appraisal cost 检验成本 DM"nxTVre
A (35)appropriation account 盈余分配账户 @+II@[_lT
A (36)articles of association 公司章程细则 f
waq
A (37)assets 资产 y ,][
A (38)assets cover 资产保障 l`c&nf6
A (39)asset value per share 每股资产价值 YEfa8'7R
A (40)associated company 联营公司 t\44 Pu%
A (41)attainable standard 可达标准 ',GWH:B
CVfQ
A (42)attributable profit 可归属利润 USF&; M3
A (43)audit 审计 %oVoE2T{@
A (44)audit report 审计报告 [ ySO
A (45)auditing standards 审计准则 1_JtD|Jy
A (46)authorized share capital 额定股本 Yw7+wc8R
A (47)available hours 可用小时 E
fA*w/y
A (48)avoidable costs 可避免成本 A0{ !m
B (49)back-to-back loan 易币贷款 gBM6{48GF
B (50)backflush accounting 倒退成本计算 *m2{6N_
B (51)bad debts 坏帐 M$&aNt;
B (52)bad debts ratio 坏帐比率 =7%1]
B (53)bank charges 银行手续费 I2G4j/c=z
B (54)bank overdraft 银行透支 Jlgo@?Lc
B (55)bank reconciliation 银行存款调节表 Fw,'a
B (56)bank statement 银行对账单 L
;5R*)t
B (57)bankruptcy 破产 hAx#5@*5
B (58)basis of apportionment 分摊基础 t(3<w)r2
B (59)batch 批量 0I6[`*|SX
B (60)batch costing 分批成本计算 DY2r6bcn`
B (61)beta factor B(市场)风险因素 .b'o}DLa
B (62)bill 账单 'r`#u@TTZ
B (63)bill of exchange 汇票 p H&Tb4
B (64)bill of landing 提单 GFM$1}
B (65)bill of materials 用料预计单
N7%iz+
B (66)bill payable 应付票据 E]eVoC
B (67)bill receivable 应收票据 MbY?4i00%h
B (68)bin card 存货记录卡 paFiuQ
B (69)bonus 红利 kmHIU}Z
B (70)book-keeping 薄记 bvyX(^I[q
B (71)Boston classification 波士顿分类 AKWM7fI
B (72)breakeven chart 保本图 V%k #M
B (73)breakeven point 保本点 uJ:'<dJ
B (74)breaking-down time 复位时间 y&8' V\
B (75)budget 预算 Gao8!OaQ
B (76)budget center 预算中心 H/!_D f
B (77)budget cost allowance 预算成本折让 k.Tu#7
B (78)budget manual 预算手册 QLNQE 6-
B (79)budget period 预算期间 5Fh?YS =
B (80)budgetary control 预算控制 5I #L
|+
B (81)budgeted capacity 预算生产能力 ?^TjG)e7
B (82)burden 制造费用 ?-"xP'#
B (83)business center 经营中心 }bj
dK
B (84)business entity 营业个体 Q-<,+[/
B (85)business unit 经营单位 4 3cdWd%
B (86)buy-out management 管理性购买产权 ^`0^|u=
B (87)by-product 副产品 3;fuz Kk@b
C (88)called-up share capital 催缴股本 _`6fGu& W
C (89)capacity 生产能力 =#WoeWFW*
C (90)capacity ratios 生产能力比率 JNY;;9o
C (91)capital 资本 i3C5"\y
C (92)capital assets pricing model资本资产计价模式 e[txJ*SuO
C (93)capital commitment 承诺资本 X$"=\p>X
C (94)capital employed 已运用的资本 `[T|Ck5
C (95)capital expenditure 资本支出 3yNILj
C (96)capital expenditureauthorization 资本支出核准 8r7}6
C (97)capital expenditure control 资本支出控制 \
;.W;!*
C (98)capital expenditure proposal资本支出申请 63hOK
C (99)capital funding planning 资本基金筹集计划 wc#+Yh6
C (100)capital gain 资本收益 #vk-zx*v7=
C (101)capital investment appraisal资本投资评估 }9n{E-bj *
C (102)capital maintenance 资本保全 tvNh@it:F
C (103)capital resource planning 资本资源计划 4F_*,_Y
C (104)capital surplus 资本盈余 j$Ttoo
C (105)capital turnover 资本周转率 :',.I
C (106)card 记录卡 XXuIWIhm
C (107)cash 现金 pJM~'tlHV
C (108)cash account 现金账户 p-]vf$u
C (109)cash book 现金账薄 S}=d74(/n
C (110)cash cow 金牛产品 G8}w|'0m
C (111)cash flow 现金流量 hrfu\cI
C (112)cash discounted 现金贴现 weMC9T)B
C (113)cash flow budget 现金流量预算
KA )9&6
C (114)cash flow statement 现金流量表 PoyY}Ra
C (115)cash ledger 现金分类账 ]y*AA58;
C (116)cash limit 现金限额 F
Qtlo+3
C (117)CCA 现时成本会计 j=U
[V&T
C (118)center 中心 U\N|hw#f!!
C (119)changeover time 变更时间 <DG=qP6O
C (120)chartered entity 特许经济个体 d\FBY&C7b
C (121)cheque 支票 :1Jg;G
C (122)cheque register 支票登记薄 q,k/@@Qd9
C (123)coin analysis 零钱分类 "9=F/o9
C (124)classification 分类 *P4G}9B|9:
C (125)clock card 工时卡 .h)o\6Wq
C (126)code 代码 Lf+M
+^l
C (127)commitment accounting 承诺确认会计 }UwDHq=
C (128)common cost 共同成本 2z/qbzG7
C (129)company limited byguarantee 有限担保责任公司 dZnAdlJ
C (130)company limited shares 股份有限公司 xf1@mi[a
C (131)competitive position 竞争能力状况 =rBNEd
C (132)concept 概念 9|yn{4E
C (133)conglomerate 跨行业企业 2{!o
"6t
C (134)consistency concept 一致性概念 *b+ef
C (135)consolidated accounts 合并报表 1EvAV,v"
C (136)consolidation accounting 合并会计 6FMW}*6<
C (137)consortium 财团 8l(_{Y5(-
C (138)contingency plan 应急计划 %E
q}H
C (139)contingent liabilities 或有负债 g_z%L?N
C (140)continuous operation 连续生产 N?`-$C ]
C (141)contra 抵消 [a~|{~?8
C (142)contract cost 合同成本
m9My
C (143)contract costing 合同成本计算 YVy+1q[
C (144)contribution 贡献毛益 /A3tY"Vn
C (145)contribution centre 贡献中心 JTu^p]os?
C (146)contribution chart 贡献图 zZ3Ko3L%g_
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 98u$5=Z'/
C (148)contribution to salesration 贡献毛益对销售比率 l4c9.'6
C (149)control 控制 zUg-M
C (150)control account 控制帐户
LfD70r\
C (151)control limits 控制限度 yLfb'Ba
C (152)controllability concept 可控制概念 TxZ ^zj
C (153)controllable cost 可控制成本 (<f`},
QxD
C (154)conversion cost 加工成本 qsnZ?hXPp
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 S]^`Qy)
C (156)corporate appraisal 公司评估 %%[ "&
C (157)corporate planning 公司计划 8,0p14I5;
C (158)corporate social reporting 公司社会报告 ^6=y4t=%F
C (159)corporation 股份公司 <uXZ*E
C (160)cost 成本 7TCY$RcF,I
C (161)cost account 成本帐户 ?3ldHWa
C (162)cost accounting 成本会计 $bQ[H[4l
C (163)cost accounting manual 成本手册 Gni<@;}
C (164)cost accounts calendar 成本报表的日历时间 w i,}sEoM
C (165)cost adjustment 成本调整 uW*)B_c
C (166)cost allocation 成本分配 D/1{v
C (167)cost apportionment 成本分摊 uveby:dh
C (168)cost attribution 成本归属
^J,Zl`N
C (169)cost audit 成本审计 ^O_E
T$
C (170)cost behaviour 成本性态 5VWyc9Q
C (171)cost benefit analysis 成本效益分析 qKX3Npw
C (172)cost center 成本中心 ;eYm+e^?.
C (173)cost driver 成本动因