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注会《审计》英语常用词汇 !hPe*pPVV)
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1.audit 审计 MU_
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2.attestation 鉴证 =1kjKE !
3.credibility 可信赖程度 8j%lM/ v
4.audit of financial statements 财务报表审计 k|^nrjStC
5.agreed-upon procedures 执行商定程序 RA62Z&W3
6.high levels of assurance 高水平保证 *Oe;JqQkK
7.compilation 编制 gtP;Qw'
8.reliability 可靠性 p4zV<qZ>e
9.relevance 相关性 f1VA61z{)
10.professional skepticism 职业谨慎 Z$@ XMq!
11.objectivity 客观性 01^W Py9l
12. professional competence 专业胜任能力 j[1^#kE
13.Senior/CPA-in-charge 项目经理 T\HP5&
14.audit engagement letter 业务约定书 Xp3cYS*u
15.recurring audit 连续审计 yIThzyS
16.the client 委托人 `!T6#6h
17.change CPA 更换注册会计师 b+}*@xhl
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 |7T!rnr
20.the preceding CPA前任注册会计师 e.g$|C^$m
21.issue the audit report 出具审计报告 cXokq
22.expert 专家 8>jd2'v{
23.the board of directors 董事会 seH#v
24.knowledge of the entity‘ s business 了解被审计单位情况 ?+#E&F
25.assess material misstatement risks评估重大错报风险 cE=v566
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 K31rt-IIt
27.a general knowledge of —— 初步了解―――的情况 mk~Lkwl
28.a more knowledge of—— 进一步了解的情况 k4-C*Gx$h
29.the prior year‘s working papers 以前年度工作底稿 {=d\t<p*n
30.minutes of meeting 会议纪要 mY1$N}8fm
31.business risks 经营风险 ,
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32.appropriateness 适当性 :U;ZBs3
33.accounting estimate 会计估计 .~
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34.management representations 管理层声明 P3YG:*
35.going concern assumption 持续经营假设 9X{aU)"omQ
36.audit plan 审计计划 J`3pXc$.
37.significant audit areas 重点审计领域 3' 6>zp
38.error 错误 (5N&b
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39.fraud舞弊 \bb,gRfP
40.modified or additional procedures 修改或追加审计程序 ]urcA,a
41.misappropriation of assets 侵占资产 CLD*\)QD\
42.transactions without substance 虚假交易 F3a"SKMW
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 V9m1n=r
45.materialiy 重要性 O@_)]z?jUc
46.exceed the materiality level 超过重要性水平 G>{;@u
47.approach the materiality level 接近重要性水平 #PmF@
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48.an acceptably low level 可接受水平 DI!l.w5P_
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 'u.`!w '|L
50.misstatements or omissions 错报或漏报 Efw/bTEg
51.aggregate 总计 *$_<|
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52.subsequent events 期后事项 G";yqG
53.adjust the financial statements 调整财务报表 ^f1}:g
54.perform additional audit procedures 实施追加的审计程序 HWGlC <
55.audit risk 审计风险 !/$BXUrd
56.detection risk 检查风险 p<6pmW3
57.inappropriate audit opinion 不适当的审计意见 sM~|}|p
58.material misstatement 重大的错报 NzRL(A6V
59.tolerable misstatement 可容忍错报 4oOe
60.the acceptable level of detection risk 可接受的检查风险 hD l+
61.assessed level of material misstatement risk 重大错报风险的评估水平 uBs[[9je(
62.simall business 小规模企业 <OW` )0UX
63.accounting system 会计系统 ou-5iH?
64.test of control 控制测试 ?(U>
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65.walk-through test 穿行测试 @v2kAOw[
66.communication 沟通 w
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67.flow chart 流程图
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68.reperformance of internal control 重新执行 $X-,6*
69.audit evidence 审计证据 G#CWl),=
70.substantive procedures 实质性程序 } `
71.assertions 认定 &ze'V
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72.esistence 存在 fi#o>tVyJ
73.occurrence 发生 <H E'5b
74.completeness 完整性 +2W#
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75.rights and obligations 权利和义务 P5vM y'1X
76.valuation and allocation 计价和分摊 ">voi$Kzey
77.cutoff 截止 )CXJRo`j0
78.accuracy 准确性 dmrM %a}W-
79.classification 分类 Cl>'K*$F
80.inspection 检查 P67r+P,
81.supervision of counting 监盘 +V7*vlx-
82.observation 观察 FAU^(]-5m
83.confirmation 函证 6576
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84.computation 计算 g[@]OsX
85.analytical procedures 分析程序 ~&4,w9b)j
86.vouch 核对 zYSXG-k
87.trace 追查 S`X;2\:
88.audit sampling 审计抽样 R`>E_SY
89.error 误差 _.FxqH>
90.expected error 预期误差 Yq)
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91.population 总体 [>?B`1;@
92.sampling risk 抽样风险 n&[U/`o
93.non- sampling risk 非抽样风险 <h7C_^L10\
94.sampling unit 抽样单位 ";",r^vr\
95.statistical sampling 统计抽样 %wvSD&oz
96.tolerable error 可容忍误差 -oe&1RrdVg
97.the risk of under reliance 信赖不足风险 uu=e~K
98.the risk of over reliance 信赖过度风险 a50{ gb#
99.the risk of incorrect rejection 误拒风险 4 "wuqr|o
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 }[l`R{d5q>
102.index and cross-referencing 索引和交叉索引 31YzTbl[H
103.cash receipt 现金收入 K-_e' )22.
104.cash disbursement 现金支出 "vjz $.
105.bank statement 银行对账单 i)8,u
106.bank reconciliation 银行存款余额调节表 eyl+D sK
107.balance sheet date 资产负债表日 W/{HZ< :.
108.net realizable value 可变现净值 cD2}EqZ 9
109.storeroom 仓库 ]eP&r?B
110.sale invoice 销售发票 (h|l$OL/
111.price list 价目表 (D{9~^EO>a
112.positive confirmation request 积极式询证函 YJXh|@LT
113.negative confirmation request 消极式询证函 +~02j1Jx
114.purchase requisition 请购单 |7UR_(}KC
115.receiving report 验收报告 kV6T#RVob
116.gross margin 毛利 jcOxtDTSW
117.manufacturing overhead 制造费用
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118.material requisition 领料单 T3)/?f?|
119.inventory-taking 存货盘点 hMeE@Q0
120.bond certificate 债券 =JNoC01D
121.stock certificate 股票 )UZ
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122.audit report 审计报告 :)?w2'O
123.entity 被审计单位 RNp3lXf O
124.addressee of the audit report 审计报告的收件人 #$X_,P|D
125.unqualified opinion 无保留意见 2Wq)y1R<T
126.qualified opinion 保留意见 q}tLOVu1
127.disclaimer of opinion 无法表示意见 +`_%U7p(
128.adverse opinion 否定意见 )aOg_*~
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A (1)ABC 作业基础成本计算 3(}HD*{E[@
A (2)absorbed overhead 已吸收制造费用 +!dIEt).U
A (3)absorption costing 吸收成本计算 _~=X/I R
A (4)account 账户,报表 S#_i<u$$
A (5)accounting postulate 会计假设 UFm E`|le
A (6)accounting series release 会计公告文件 )1Os+0az
A (7)accounting valuation 会计计价 TpuN[Y
A (8)account sale 承销清单 .0cm
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A (9)accountability concept 经营责任概念 b 9F=}.4
A (10)accountancy 会计职业 Q pAK]
A (11)accountant 会计师 4U~[8U}g
A (12)accounting 会计 mn?<
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A (13)agency cost 代理成本 J/M
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A (14)accounting bases 会计基础 a@lvn/b2
A (15)accounting manual 会计手册 dBX%/
A (16)accounting period 会计期间 VLA9&.*@
A (17)accounting policies 会计方针 `8KWZi4
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A (18)accounting rate of return 会计报酬率 TJp(
A (19)accounting reference date 会计参照日 ZVR0Kzu?Ra
A (20)accounting reference period 会计参照期间 2YdMsu~
A (21)accrual concept 应计概念 Y)g7
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A (22)accrual expenses 应计费用 {Z3B#,V(g
A (23)acid test ration 速动比率(酸性测试比率) 7?qRY9Qu
A (24)acquisition 购置 ShxB!/s
A (25)acquisition accounting 收购会计 j{0_K+B
A (26)activity based accounting 作业基础成本计算 /^
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A (27)adjusting events 调整事项 4[9~g=y>
A (28)administrative expenses 行政管理费 |\*7J!Liv
A (29)advice note 发货通知 a7)q^;:O
A (30)amortization 摊销 Ma:xxsH.
A (31)analytical review 分析性检查 0:@:cz=#*
A (32)annual equivalent cost 年度等量成本法 P'KaW u9z
A (33)annual report and accounts 年度报告和报表 ="P3TP
A (34)appraisal cost 检验成本 88$G14aXEk
A (35)appropriation account 盈余分配账户 #&\^{Z
A (36)articles of association 公司章程细则 ^EN_C<V;"d
A (37)assets 资产 SVpvx`&kT
A (38)assets cover 资产保障 2d >kc2=*
A (39)asset value per share 每股资产价值 DAj@wn3K?
A (40)associated company 联营公司 /KO!s,Nk
A (41)attainable standard 可达标准 iXqc$!lTH
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A (42)attributable profit 可归属利润 d>M&jSCL
A (43)audit 审计 :\NqGS=<
A (44)audit report 审计报告 K@Twiw~rB
A (45)auditing standards 审计准则 5^t68
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A (46)authorized share capital 额定股本 xYtY}?!"
A (47)available hours 可用小时 xiX~*Zs
A (48)avoidable costs 可避免成本 tV9BVsN
B (49)back-to-back loan 易币贷款 MRZWfc
B (50)backflush accounting 倒退成本计算 3x#=@i
B (51)bad debts 坏帐 9qc1^Fs~
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 [9u/x%f(
B (55)bank reconciliation 银行存款调节表 d7g/s'ZHt6
B (56)bank statement 银行对账单 xC9^x7%3O
B (57)bankruptcy 破产 8 *;G\$+
B (58)basis of apportionment 分摊基础 &kB[jz_[A
B (59)batch 批量 57'=Qz52
B (60)batch costing 分批成本计算 2fT't"gw
B (61)beta factor B(市场)风险因素 U
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B (62)bill 账单 /XjIm4EN
B (63)bill of exchange 汇票 7]_UZ)u
B (64)bill of landing 提单 |xG|HJm,
B (65)bill of materials 用料预计单 yb2*K+Kv
B (66)bill payable 应付票据 xAMj 16ZF
B (67)bill receivable 应收票据 C0[Rf.*
B (68)bin card 存货记录卡 VZ&>zF
B (69)bonus 红利 H'-Fv!l?
B (70)book-keeping 薄记 iOm~
B (71)Boston classification 波士顿分类 r*C:)z.}
B (72)breakeven chart 保本图 8)&H=#E
B (73)breakeven point 保本点 I1=YSi;A
B (74)breaking-down time 复位时间 T
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B (75)budget 预算 s03DL
B (76)budget center 预算中心 [CGvM{
B (77)budget cost allowance 预算成本折让 46o3F"
B (78)budget manual 预算手册 :
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B (79)budget period 预算期间 Z'6
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B (80)budgetary control 预算控制 l7Y^C1hM
B (81)budgeted capacity 预算生产能力 ^2[0cne
B (82)burden 制造费用 + ^{;o0kcx
B (83)business center 经营中心 7=N=J<]pl
B (84)business entity 营业个体 |j&u2DM~#m
B (85)business unit 经营单位 "ZEJL.Wy
B (86)buy-out management 管理性购买产权 c5>&~^~>Tx
B (87)by-product 副产品 "5BgajrB
C (88)called-up share capital 催缴股本 :!;BOCTYI
C (89)capacity 生产能力 %4Ylq|d
C (90)capacity ratios 生产能力比率 KS}Ci-
C (91)capital 资本 j )Zi4<./
C (92)capital assets pricing model资本资产计价模式 P1]ucu_y,
C (93)capital commitment 承诺资本 \K9XG/XIx
C (94)capital employed 已运用的资本 oOy@X =cw
C (95)capital expenditure 资本支出 )p4o4aM
C (96)capital expenditureauthorization 资本支出核准 Hq8<g$
C (97)capital expenditure control 资本支出控制 R!lNm,i
C (98)capital expenditure proposal资本支出申请 8)&yj
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C (99)capital funding planning 资本基金筹集计划 lSC3m=4g
C (100)capital gain 资本收益 E)o/C(g
C (101)capital investment appraisal资本投资评估 Mii-Q`.:
C (102)capital maintenance 资本保全 .!RBhLH_g
C (103)capital resource planning 资本资源计划 JXUnhjB,B
C (104)capital surplus 资本盈余 *Af]?-|^{#
C (105)capital turnover 资本周转率 Gy.<gyK9
C (106)card 记录卡 17tph;
C (107)cash 现金 V7
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C (108)cash account 现金账户 a8rsF
C (109)cash book 现金账薄 Bs =V-0
C (110)cash cow 金牛产品 1el?f>
C (111)cash flow 现金流量 qEX2K^y'4"
C (112)cash discounted 现金贴现 73P=<3
C (113)cash flow budget 现金流量预算 >~_y\
C (114)cash flow statement 现金流量表 FVMR9~&+
C (115)cash ledger 现金分类账 18z{d9'F
C (116)cash limit 现金限额 d?GfT$1
C (117)CCA 现时成本会计 d%Jl9!u
C (118)center 中心 ^LaI{UDw%h
C (119)changeover time 变更时间 'Sppm;?
C (120)chartered entity 特许经济个体 I:U /%cr,
C (121)cheque 支票 oD4NQR
C (122)cheque register 支票登记薄 yBE1mA:x7:
C (123)coin analysis 零钱分类 =xQ7:TB
C (124)classification 分类 KGxF3xS*7
C (125)clock card 工时卡 *#;8mM
C (126)code 代码 8[Cp
C (127)commitment accounting 承诺确认会计 m~1{~'
C (128)common cost 共同成本 L~x3}o$-o
C (129)company limited byguarantee 有限担保责任公司 Qh%/{6(u
C (130)company limited shares 股份有限公司 7Gnslp?[U
C (131)competitive position 竞争能力状况 P0~3<h?U8
C (132)concept 概念 ~fI&F|
C (133)conglomerate 跨行业企业 >&TSz5Q
C (134)consistency concept 一致性概念 *_`T*$
C (135)consolidated accounts 合并报表 `J[(Dx'y=t
C (136)consolidation accounting 合并会计 A^q= :ofQ
C (137)consortium 财团 >"jV8%!sM
C (138)contingency plan 应急计划 au9r)]p-
C (139)contingent liabilities 或有负债 @ \J R xJ
C (140)continuous operation 连续生产 kFgN^v^t
C (141)contra 抵消 [q cT?h
C (142)contract cost 合同成本 Ev0GAc1
C (143)contract costing 合同成本计算 @g9j+DcU
C (144)contribution 贡献毛益 D;Fvd:
C (145)contribution centre 贡献中心 .{k(4_Q?I
C (146)contribution chart 贡献图 H$KE*Wwq
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \ 3n{%\_
C (148)contribution to salesration 贡献毛益对销售比率 Kv:U QdnU[
C (149)control 控制 </t_<I0{
C (150)control account 控制帐户 OHssUt
C (151)control limits 控制限度 FH)bE#4
C (152)controllability concept 可控制概念 kuu9'Sqc'b
C (153)controllable cost 可控制成本 3:<+9X
C (154)conversion cost 加工成本 Ictc '#y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 $Rv}L' L
C (156)corporate appraisal 公司评估 WLiY:X(+|
C (157)corporate planning 公司计划 %\_I%
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C (158)corporate social reporting 公司社会报告 0t}=F4@&a
C (159)corporation 股份公司 bv9\Jp0c
C (160)cost 成本 5
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C (161)cost account 成本帐户 &UP@Sr0D7
C (162)cost accounting 成本会计 B3O^(M5W
C (163)cost accounting manual 成本手册 {*~aVw {k
C (164)cost accounts calendar 成本报表的日历时间 4D"IAI
C (165)cost adjustment 成本调整 _t6siB_u
C (166)cost allocation 成本分配 iN*d84KTP
C (167)cost apportionment 成本分摊 _Jk-nZgn
C (168)cost attribution 成本归属 ($E(^p% O
C (169)cost audit 成本审计 w4'(Y,(`
C (170)cost behaviour 成本性态 '97)c7E
C (171)cost benefit analysis 成本效益分析 ^8.R 'Yq
C (172)cost center 成本中心 q?[{fcNh$
C (173)cost driver 成本动因