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注会《审计》英语常用词汇 e5C560
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1.audit 审计 ,SH))%Cyt
2.attestation 鉴证 "\Z.YZUa\
3.credibility 可信赖程度 X&pK#=
4.audit of financial statements 财务报表审计 Fd9ypZs
5.agreed-upon procedures 执行商定程序 Y0
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6.high levels of assurance 高水平保证 ?(4=:o
7.compilation 编制 /{^Qup
8.reliability 可靠性 Q"S;r1 D
9.relevance 相关性 ]^p6dbzWe
10.professional skepticism 职业谨慎 YR^J7b\
11.objectivity 客观性 `VwZDU~6
12. professional competence 专业胜任能力 LDx1@a|83
13.Senior/CPA-in-charge 项目经理 pq*W;6(-
14.audit engagement letter 业务约定书 gYw4YP0Gz
15.recurring audit 连续审计 q0&g.=;
16.the client 委托人 txw:m*(%
17.change CPA 更换注册会计师 LW
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18.the existing CPA 现任注册会计师 FQ26(.
19.the successor CPA 后任注册会计师 ~sx?aiO
20.the preceding CPA前任注册会计师 O'*KNJX
21.issue the audit report 出具审计报告 =a$7OV.
22.expert 专家 2c
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23.the board of directors 董事会 y}Oc^Fc
24.knowledge of the entity‘ s business 了解被审计单位情况 fczId"
25.assess material misstatement risks评估重大错报风险 ~*@UQ9*p#
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 :=C-P7
27.a general knowledge of —— 初步了解―――的情况 HM/2/
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28.a more knowledge of—— 进一步了解的情况 |>Qj]
29.the prior year‘s working papers 以前年度工作底稿 ozy~`$;c
30.minutes of meeting 会议纪要 .Cwgl
31.business risks 经营风险 9@/X;zO
32.appropriateness 适当性 O4dJ> O
33.accounting estimate 会计估计 2x<,R/}
34.management representations 管理层声明 3A!`U6C(
35.going concern assumption 持续经营假设 DD{-xCCR
36.audit plan 审计计划 Z9,-FO{#3-
37.significant audit areas 重点审计领域 XvETys@d
38.error 错误 B>hf|.GI
39.fraud舞弊 U@T"teGBA
40.modified or additional procedures 修改或追加审计程序 m-Z<zEQ
41.misappropriation of assets 侵占资产 jgNdcP
42.transactions without substance 虚假交易 >Z r f}H
43.unusual pressures 异常压力 :[YHJaK
44.the suspected noncompliance 涉嫌存在违法行为 |WwC@3)
45.materialiy 重要性 sxkWg>
46.exceed the materiality level 超过重要性水平 Dukvi;\
47.approach the materiality level 接近重要性水平 K[r<-6TS
48.an acceptably low level 可接受水平 C@1B?OfJ
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 wrI66R}@
50.misstatements or omissions 错报或漏报 BJC$KmGk
51.aggregate 总计 yq]= +X>(
52.subsequent events 期后事项 @K
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53.adjust the financial statements 调整财务报表 nI]8w6eCV
54.perform additional audit procedures 实施追加的审计程序 cuzU*QW"g
55.audit risk 审计风险 c_wvuKa
56.detection risk 检查风险 RC?gozBFJ
57.inappropriate audit opinion 不适当的审计意见 )B'&XLK
58.material misstatement 重大的错报 p?rh+0wgX
59.tolerable misstatement 可容忍错报 ;+C2P@M
60.the acceptable level of detection risk 可接受的检查风险 )S"!)\4 b
61.assessed level of material misstatement risk 重大错报风险的评估水平 t$~CLq5ad
62.simall business 小规模企业 *Cf5D6=Q
63.accounting system 会计系统 |z1er"zR)
64.test of control 控制测试 ;GQCq@)-
65.walk-through test 穿行测试 b$FK}D5
66.communication 沟通 bji5X')~#
67.flow chart 流程图 [>--U)/
68.reperformance of internal control 重新执行 BPO)<bx_
69.audit evidence 审计证据 O?,Grn%'.
70.substantive procedures 实质性程序 +;,65j+n
71.assertions 认定 8_$[SV$q
72.esistence 存在 PzF>yG[
73.occurrence 发生 tBUn
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74.completeness 完整性 'aV])(Wm>
75.rights and obligations 权利和义务 wH]5VltUT1
76.valuation and allocation 计价和分摊 R|D%1@i]
77.cutoff 截止 6sjd:~J:
78.accuracy 准确性
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79.classification 分类 m4\e`nl
80.inspection 检查 _ \&vA5-
81.supervision of counting 监盘 Wdk]>w
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82.observation 观察 -A]-o
83.confirmation 函证 qkXnpv
84.computation 计算 /
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85.analytical procedures 分析程序 A4{14Y;?
86.vouch 核对 O,.c gX
87.trace 追查 C*X=nezq
88.audit sampling 审计抽样 Ql#y7HW
89.error 误差 Hnft1
90.expected error 预期误差 ~cv322N
91.population 总体 wE~&Y?^
92.sampling risk 抽样风险 4yK{(!&i+
93.non- sampling risk 非抽样风险 &c[ISc>N{
94.sampling unit 抽样单位 \^o I3K0`
95.statistical sampling 统计抽样 DbWaF5\yD
96.tolerable error 可容忍误差 RE0ud_q2
97.the risk of under reliance 信赖不足风险 {"PIS&]tR
98.the risk of over reliance 信赖过度风险 8&Md=ZvK`
99.the risk of incorrect rejection 误拒风险 0ZM#..3sI
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 JIc(hRf9>
102.index and cross-referencing 索引和交叉索引 t7-6A
103.cash receipt 现金收入 +-r ~-b s
104.cash disbursement 现金支出 :X*$U
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105.bank statement 银行对账单 P9
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106.bank reconciliation 银行存款余额调节表 N
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107.balance sheet date 资产负债表日 6n A/LW\x
108.net realizable value 可变现净值 .QU]
109.storeroom 仓库
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110.sale invoice 销售发票 k3+LP7|*
111.price list 价目表 oNhCa>)/
112.positive confirmation request 积极式询证函 )TfX}
113.negative confirmation request 消极式询证函 b|-}?@&7&q
114.purchase requisition 请购单 KwHlpW*
115.receiving report 验收报告 v#|yr<
116.gross margin 毛利 =4[
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117.manufacturing overhead 制造费用 6Vgxfic
118.material requisition 领料单 :i3
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119.inventory-taking 存货盘点 LzTdi%u$0|
120.bond certificate 债券 yGY:EvH^?
121.stock certificate 股票 8S`
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122.audit report 审计报告 4#,,_\r
123.entity 被审计单位 OF} ."a
124.addressee of the audit report 审计报告的收件人 ;e{e
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125.unqualified opinion 无保留意见 -}1TT@
126.qualified opinion 保留意见 !^'6&NR#K
127.disclaimer of opinion 无法表示意见 Ot+Z}Z-
128.adverse opinion 否定意见 mclV"?
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A (1)ABC 作业基础成本计算 k:F{U^!p|
A (2)absorbed overhead 已吸收制造费用 _lDNYpv
A (3)absorption costing 吸收成本计算 3#?53s
A (4)account 账户,报表 ^[&,MQU{7
A (5)accounting postulate 会计假设 Pcjrv:0$
A (6)accounting series release 会计公告文件 pAws{3(Q
A (7)accounting valuation 会计计价 G0A\"2U
A (8)account sale 承销清单 Dz&,g+>$J
A (9)accountability concept 经营责任概念 8VtRRtl
A (10)accountancy 会计职业 R=<%!
A (11)accountant 会计师 Zts1BWL[
A (12)accounting 会计 ||L^yI~_d
A (13)agency cost 代理成本 hSz_e
A (14)accounting bases 会计基础 T>pyYF1Q
A (15)accounting manual 会计手册 O!ilTMr
A (16)accounting period 会计期间 D*>#]0X
A (17)accounting policies 会计方针 6zi 5#23
A (18)accounting rate of return 会计报酬率 9k~%HN-[
A (19)accounting reference date 会计参照日 JEs@ky?{z
A (20)accounting reference period 会计参照期间 F9"Xu-g
A (21)accrual concept 应计概念 I7W`\d)
A (22)accrual expenses 应计费用 aL*}@|JL"
A (23)acid test ration 速动比率(酸性测试比率) R^mkQb>m.
A (24)acquisition 购置 S,EL=3},=
A (25)acquisition accounting 收购会计 GYg
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A (26)activity based accounting 作业基础成本计算 ,^7]F"5
A (27)adjusting events 调整事项 D |=L)\
A (28)administrative expenses 行政管理费 UfIr"bU6
A (29)advice note 发货通知 gA`QV''/:
A (30)amortization 摊销 (_]!}N
A (31)analytical review 分析性检查 ~
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A (32)annual equivalent cost 年度等量成本法 t,n2N13
A (33)annual report and accounts 年度报告和报表 XG!6[o;
A (34)appraisal cost 检验成本 c39j|/!;Y
A (35)appropriation account 盈余分配账户 /~Bs5f.]?
A (36)articles of association 公司章程细则 JVGTmS[3
A (37)assets 资产 sjOv!|]A
A (38)assets cover 资产保障 dz^b(q
A (39)asset value per share 每股资产价值 9)8Cf%<(
A (40)associated company 联营公司 !9{UBAh
A (41)attainable standard 可达标准 D2GF4%|
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A (42)attributable profit 可归属利润 9|3sNFGX
A (43)audit 审计 d"@ /{O^1
A (44)audit report 审计报告 @q`T#vd
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 6#AEVRJKU@
A (47)available hours 可用小时 IMncl=1
A (48)avoidable costs 可避免成本 XUKlgl!+.
B (49)back-to-back loan 易币贷款 =j{tFxJ
B (50)backflush accounting 倒退成本计算 `*elzW
B (51)bad debts 坏帐 vaJl}^T
B (52)bad debts ratio 坏帐比率 8;L;R~Q
B (53)bank charges 银行手续费 (@qPyM6~}
B (54)bank overdraft 银行透支 g*(z.
B (55)bank reconciliation 银行存款调节表 ZyDNtX%
B (56)bank statement 银行对账单 Qwt0~9n(
B (57)bankruptcy 破产 fL#r@TB-s
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 :<mJRsDf
B (60)batch costing 分批成本计算 xticC>
B (61)beta factor B(市场)风险因素 LR{bNV[i
B (62)bill 账单
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B (63)bill of exchange 汇票 =3
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B (64)bill of landing 提单 PO
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B (65)bill of materials 用料预计单 ; o
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B (66)bill payable 应付票据 o2=):2x
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B (67)bill receivable 应收票据 M^Y[Y@U=p
B (68)bin card 存货记录卡 uI9*D)
B (69)bonus 红利 U<Tv<7`
B (70)book-keeping 薄记 Ov<c1y;f
B (71)Boston classification 波士顿分类 sQj]#/yK:
B (72)breakeven chart 保本图 vy}_aD{B
B (73)breakeven point 保本点 6T|Z4f|
B (74)breaking-down time 复位时间 g1|Pyt{
B (75)budget 预算 ^N[ Cip}8
B (76)budget center 预算中心 BWQ`8
B (77)budget cost allowance 预算成本折让 qHp2;
B (78)budget manual 预算手册 %#rtNDi
B (79)budget period 预算期间 Nf<f}`
B (80)budgetary control 预算控制 5'eBeNxM
B (81)budgeted capacity 预算生产能力 H8I)D& cw
B (82)burden 制造费用 {@iLfBh5
B (83)business center 经营中心 <tBT?#C9+
B (84)business entity 营业个体 j6EF0/_|e
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 }<X* :%#b
B (87)by-product 副产品 [5p 3:D
C (88)called-up share capital 催缴股本 Xz^k.4 Y{4
C (89)capacity 生产能力 -(F}=o'
C (90)capacity ratios 生产能力比率 l?2
C (91)capital 资本 fkp(M
C (92)capital assets pricing model资本资产计价模式 xGQP*nZ
C (93)capital commitment 承诺资本 Im\ ~x~{
C (94)capital employed 已运用的资本 7%EIn9P
C (95)capital expenditure 资本支出 0 K#|11r
C (96)capital expenditureauthorization 资本支出核准 <W!n lh
C (97)capital expenditure control 资本支出控制 Jz>P[LcB
C (98)capital expenditure proposal资本支出申请 @Is
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C (99)capital funding planning 资本基金筹集计划 4K'U}W
C (100)capital gain 资本收益 D ka8[z7
C (101)capital investment appraisal资本投资评估 kmC0.\
C (102)capital maintenance 资本保全 oJ
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C (103)capital resource planning 资本资源计划 Jk-WD"J6
C (104)capital surplus 资本盈余 >J3mta3
C (105)capital turnover 资本周转率 yna!L@ *@,
C (106)card 记录卡 zl6]N3+4
C (107)cash 现金 HEbL'fw^s
C (108)cash account 现金账户
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C (109)cash book 现金账薄 %6 Av1cv
C (110)cash cow 金牛产品 ]|eMEN['
C (111)cash flow 现金流量 >oWPwXA
C (112)cash discounted 现金贴现 S+~;PmN9qL
C (113)cash flow budget 现金流量预算 MymsDdQ]
C (114)cash flow statement 现金流量表 ]o]`X$n
C (115)cash ledger 现金分类账 m jP
C (116)cash limit 现金限额 b#p0s?*
C (117)CCA 现时成本会计 $3l#eKZA
C (118)center 中心 v5L+B`~
C (119)changeover time 变更时间 a'|]_`36x
C (120)chartered entity 特许经济个体 U5N |2
C (121)cheque 支票 |(*btdqy3
C (122)cheque register 支票登记薄 Z(
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C (123)coin analysis 零钱分类 "lu^
C (124)classification 分类 J.:
C (125)clock card 工时卡 t2{(ETV
C (126)code 代码 ;"Qq/knVL
C (127)commitment accounting 承诺确认会计 zO\_^A|8H
C (128)common cost 共同成本 fqbeO 9x
C (129)company limited byguarantee 有限担保责任公司 l<uI-RX"
C (130)company limited shares 股份有限公司 BM:p)%Pv#P
C (131)competitive position 竞争能力状况 zeQ~'ao<
C (132)concept 概念
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C (133)conglomerate 跨行业企业 1}|y^oB\-
C (134)consistency concept 一致性概念 o
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C (135)consolidated accounts 合并报表 mfI[9G
C (136)consolidation accounting 合并会计 guY
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C (137)consortium 财团 O4f9n
C (138)contingency plan 应急计划 hz;SDaBA
C (139)contingent liabilities 或有负债 @w= =*.x
C (140)continuous operation 连续生产 :KvZP:T
C (141)contra 抵消 EeQ8Uxb7
C (142)contract cost 合同成本 *vRHF1)L
C (143)contract costing 合同成本计算 NiVLx_<Pr'
C (144)contribution 贡献毛益 =/|GWQj
C (145)contribution centre 贡献中心 :RB7#v={
C (146)contribution chart 贡献图 P;25F
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2i!R>`
C (148)contribution to salesration 贡献毛益对销售比率 i: UN
C (149)control 控制 1_LKqBgo
C (150)control account 控制帐户 N)E'k%?,
C (151)control limits 控制限度 }])j>E
C (152)controllability concept 可控制概念 "7+^`?
C (153)controllable cost 可控制成本 [7DU0Xg7
C (154)conversion cost 加工成本 $<Gt^3e
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 `k
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C (156)corporate appraisal 公司评估 :%mlsNw
C (157)corporate planning 公司计划 \)\n5F:Zu
C (158)corporate social reporting 公司社会报告 B
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C (159)corporation 股份公司 1iR\M4?Frf
C (160)cost 成本 -M]/Xv]
C (161)cost account 成本帐户 5?>Q[a.Ne
C (162)cost accounting 成本会计 b4$.
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C (163)cost accounting manual 成本手册 EiM\`"o
C (164)cost accounts calendar 成本报表的日历时间 <LBCu;
C (165)cost adjustment 成本调整 md{1Jn"
C (166)cost allocation 成本分配 %`G}/"
C (167)cost apportionment 成本分摊 L67yL( d6a
C (168)cost attribution 成本归属 :+_H%4+
C (169)cost audit 成本审计 -6F\=
C (170)cost behaviour 成本性态 L)|hjpQ
C (171)cost benefit analysis 成本效益分析 epk
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C (172)cost center 成本中心 C;ha2UV0H
C (173)cost driver 成本动因