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注会《审计》英语常用词汇 \ @2R9,9E
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1.audit 审计 a0H+.W+]
2.attestation 鉴证 \:LW(&[!
3.credibility 可信赖程度 $6R-5oQ
4.audit of financial statements 财务报表审计 8zW2zkv2|#
5.agreed-upon procedures 执行商定程序 +9sQZB# (
6.high levels of assurance 高水平保证 Yrq~5)%
7.compilation 编制 (KZ{^X?a
8.reliability 可靠性 _7_Y={4=`
9.relevance 相关性 1T
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10.professional skepticism 职业谨慎 SQ+Gvq%Q]
11.objectivity 客观性 ysnx3(+|
12. professional competence 专业胜任能力 O+x!Bg7
13.Senior/CPA-in-charge 项目经理 >
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14.audit engagement letter 业务约定书 &s>Jb?_5Mx
15.recurring audit 连续审计 nKj7.,>;:<
16.the client 委托人 2&J)dtqz
17.change CPA 更换注册会计师 `r 4fm`<
18.the existing CPA 现任注册会计师 XfIJ4ZM5
19.the successor CPA 后任注册会计师 7D_=
20.the preceding CPA前任注册会计师 m+z&
Q
21.issue the audit report 出具审计报告 "qy,*{~
22.expert 专家 KLk~Y0$:v
23.the board of directors 董事会 +D*Z_Yh6
24.knowledge of the entity‘ s business 了解被审计单位情况 ;*2Cm'8E
25.assess material misstatement risks评估重大错报风险 N!tX<u~2
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 ,64-1!
27.a general knowledge of —— 初步了解―――的情况 9_h[bBx-'Q
28.a more knowledge of—— 进一步了解的情况 zX i'kB
29.the prior year‘s working papers 以前年度工作底稿 #}5uno
30.minutes of meeting 会议纪要 (A.C
]hD
31.business risks 经营风险 {R{=+2K!|k
32.appropriateness 适当性 KD.]i' d<
33.accounting estimate 会计估计 |CbikE}kL
34.management representations 管理层声明 (S Yln>
o
35.going concern assumption 持续经营假设 Bk{]g=DO
36.audit plan 审计计划 ;5( UzQU
37.significant audit areas 重点审计领域 "_?nN"
A7
38.error 错误 VuZr:-K/
39.fraud舞弊 :\_ 5oVb
40.modified or additional procedures 修改或追加审计程序 X2'0PXv>!
41.misappropriation of assets 侵占资产 ;8 lfOMf
42.transactions without substance 虚假交易 M X]n&
43.unusual pressures 异常压力 j<e2d7oN
44.the suspected noncompliance 涉嫌存在违法行为 8zq=N#x
45.materialiy 重要性 wVtwx0|1
46.exceed the materiality level 超过重要性水平 n~Lt\K:
47.approach the materiality level 接近重要性水平 <IW$m!{VG
48.an acceptably low level 可接受水平 J]r^W)O
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 bpa?C
50.misstatements or omissions 错报或漏报 .*Qx\,
51.aggregate 总计 ql
~J8G9
52.subsequent events 期后事项 +1!ia]
53.adjust the financial statements 调整财务报表 o^wqFX(Y
54.perform additional audit procedures 实施追加的审计程序 tfWS)y7
55.audit risk 审计风险 dlnX_+((KC
56.detection risk 检查风险 b|(:[nB
57.inappropriate audit opinion 不适当的审计意见 "d}Gp9+$VY
58.material misstatement 重大的错报 ]hV*r@d
59.tolerable misstatement 可容忍错报 %B?=q@!QWn
60.the acceptable level of detection risk 可接受的检查风险 hXya*#n#
61.assessed level of material misstatement risk 重大错报风险的评估水平 G^@5H/)
62.simall business 小规模企业
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63.accounting system 会计系统 +aAc9'k
64.test of control 控制测试 2st3
65.walk-through test 穿行测试 #4;wjcGWw
66.communication 沟通 tX~w{|k
67.flow chart 流程图 cm+P]8o%{
68.reperformance of internal control 重新执行 j5h-dK
69.audit evidence 审计证据 B`sAk
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70.substantive procedures 实质性程序 'Z]w^<
71.assertions 认定 PQE=D0
72.esistence 存在 gnHbb-<i,
73.occurrence 发生 .fs3>@T"#
74.completeness 完整性 ,`sv1xwd
75.rights and obligations 权利和义务 >8[Z.fX
76.valuation and allocation 计价和分摊
{K!)Ss
77.cutoff 截止 TkF[x%o
78.accuracy 准确性 l%=;
79.classification 分类 ^=*;X;7
80.inspection 检查 1B\WA8
81.supervision of counting 监盘 lNv|M)I
82.observation 观察 ?&uu[y
83.confirmation 函证 !PE]C!*gv&
84.computation 计算 c+GG\:gM
85.analytical procedures 分析程序 dgP
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86.vouch 核对 Ws12b$
87.trace 追查 >.D4co>
88.audit sampling 审计抽样 WfRXP^a
89.error 误差 c1gQ cqF
90.expected error 预期误差 U%/+B]6jP
91.population 总体 f)<6
92.sampling risk 抽样风险 0IWf!Sk
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93.non- sampling risk 非抽样风险 e~(5%CO>#j
94.sampling unit 抽样单位 A/?7w
95.statistical sampling 统计抽样 iJ|uvPCE
96.tolerable error 可容忍误差 MfkN]\Jyw
97.the risk of under reliance 信赖不足风险 UL9n-M=
98.the risk of over reliance 信赖过度风险 [.}oyz;}N
99.the risk of incorrect rejection 误拒风险 [KQ6Ta.
100. the risk of incorrect acceptance 误受风险 :MDKC /mC
101.working trial balance 试算平衡表 f<6lf7qzC
102.index and cross-referencing 索引和交叉索引 M'l ;:
103.cash receipt 现金收入 >C~6\L`c
104.cash disbursement 现金支出 EEL,^3KR
105.bank statement 银行对账单 4`=mu}Y2
106.bank reconciliation 银行存款余额调节表 @[v~y"tE}
107.balance sheet date 资产负债表日 D3K8F@d
108.net realizable value 可变现净值 V^~:F
109.storeroom 仓库 HLi%%"'
110.sale invoice 销售发票 q75s#[<ap
111.price list 价目表 {f p[BF
112.positive confirmation request 积极式询证函 hFBe,'3M
113.negative confirmation request 消极式询证函 e8b:)"R
114.purchase requisition 请购单 ,"0:3+(8;
115.receiving report 验收报告 [a<SDMR
116.gross margin 毛利 ?Ss!
e$jf
117.manufacturing overhead 制造费用 yaV|AB$v
118.material requisition 领料单 HkVB80hv
119.inventory-taking 存货盘点 QSf|nNT
120.bond certificate 债券 II=79$n`G
121.stock certificate 股票 Uoix
122.audit report 审计报告 Ef{Vp;]
123.entity 被审计单位 '/%
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124.addressee of the audit report 审计报告的收件人 {+ b7sA3
125.unqualified opinion 无保留意见 r:TH]hs12+
126.qualified opinion 保留意见 Qe(:|q_
127.disclaimer of opinion 无法表示意见 caX<
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128.adverse opinion 否定意见 1yY0dOoLG)
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A (1)ABC 作业基础成本计算 PeEj&4k
A (2)absorbed overhead 已吸收制造费用 |(^PS8wG
A (3)absorption costing 吸收成本计算 o3}3p]S\
A (4)account 账户,报表 IO:G1;[/2L
A (5)accounting postulate 会计假设 f(7GX3?
A (6)accounting series release 会计公告文件 Y`wSv NU
A (7)accounting valuation 会计计价 Jj%K=sw
A (8)account sale 承销清单 g<
.qUBPKX
A (9)accountability concept 经营责任概念 Q=yg8CQ
A (10)accountancy 会计职业 eb$#A _m
A (11)accountant 会计师 #gw]'&{8D
A (12)accounting 会计 seeBS/%
A (13)agency cost 代理成本 El"Q'(:/U
A (14)accounting bases 会计基础 S:ztXhif>
A (15)accounting manual 会计手册 y1L,0 ]
A (16)accounting period 会计期间 ,5<Cd,`*
A (17)accounting policies 会计方针 BTrn0
A (18)accounting rate of return 会计报酬率 ;i+#fQO7Q
A (19)accounting reference date 会计参照日
FJ?IUy 6
A (20)accounting reference period 会计参照期间 \Y}8S/]
A (21)accrual concept 应计概念 SMK_6?MZ
A (22)accrual expenses 应计费用 0#^v{DC
A (23)acid test ration 速动比率(酸性测试比率) ^_mj
A (24)acquisition 购置 ,
++ `=o
A (25)acquisition accounting 收购会计 ;gr9/Vl
A (26)activity based accounting 作业基础成本计算 r",GC]
A (27)adjusting events 调整事项 qJUK_6|3
A (28)administrative expenses 行政管理费 @U}1EC{A
A (29)advice note 发货通知 @Do= k
A (30)amortization 摊销 \dQNLLg/
A (31)analytical review 分析性检查 P7/X|M z
A (32)annual equivalent cost 年度等量成本法 _zMW=nypdx
A (33)annual report and accounts 年度报告和报表 .#pU=v#/[
A (34)appraisal cost 检验成本 v/=}B(TDF
A (35)appropriation account 盈余分配账户 jRV/A!4
A (36)articles of association 公司章程细则 9'q*
:&qq
A (37)assets 资产 }RqK84K
A (38)assets cover 资产保障 $iz|\m
A (39)asset value per share 每股资产价值 _:27]K:
A (40)associated company 联营公司 @f_+=}|dc
A (41)attainable standard 可达标准 /&94 eC
H<N,%G
A (42)attributable profit 可归属利润 :9 ^*
^T
A (43)audit 审计 @F*%9LPv
A (44)audit report 审计报告 f&
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A (45)auditing standards 审计准则 4HA<P6L
A (46)authorized share capital 额定股本 B^9j@3Ux
A (47)available hours 可用小时 ?6Y?a2 |
A (48)avoidable costs 可避免成本 q'82q
Y
B (49)back-to-back loan 易币贷款 -3Vx76Y
B (50)backflush accounting 倒退成本计算 4{`{WI{
B (51)bad debts 坏帐 5XBH$&Td
B (52)bad debts ratio 坏帐比率 V "h
+L7T
B (53)bank charges 银行手续费 J/*`7Pd
B (54)bank overdraft 银行透支 gB'6`'
B (55)bank reconciliation 银行存款调节表 8X|-rM{
B (56)bank statement 银行对账单 vRO
_Q?
B (57)bankruptcy 破产 }pu27F)&
B (58)basis of apportionment 分摊基础 @MCg%Afw
B (59)batch 批量 w`zTR0`
B (60)batch costing 分批成本计算 C~iL3Cb
B (61)beta factor B(市场)风险因素 S^ \Vgi(
B (62)bill 账单 kPLxEwl
B (63)bill of exchange 汇票 /I0%Z+`=
B (64)bill of landing 提单 y
h9*z3
B (65)bill of materials 用料预计单 ?(i{y~
B (66)bill payable 应付票据 LSr]S79N1
B (67)bill receivable 应收票据 k\GcHI-
B (68)bin card 存货记录卡 dlTt_.
B (69)bonus 红利 !Q0w\j h
B (70)book-keeping 薄记 s!7y
B (71)Boston classification 波士顿分类 Npy:!
B (72)breakeven chart 保本图 6 ~w@PRy
B (73)breakeven point 保本点 WI-1)1t
B (74)breaking-down time 复位时间 ?<'}r7D
B (75)budget 预算 "1M[5\Ax
B (76)budget center 预算中心 E=!\z%4
B (77)budget cost allowance 预算成本折让 OpYY{f
B (78)budget manual 预算手册 s,&Z=zt0R
B (79)budget period 预算期间 hZ
B (80)budgetary control 预算控制 I&W=Q[m
B (81)budgeted capacity 预算生产能力 j#q-^h3H
B (82)burden 制造费用 z ~/` 1
B (83)business center 经营中心 q5)O%l !
B (84)business entity 营业个体 5"O.,H}
B (85)business unit 经营单位 ^3L0w}#
B (86)buy-out management 管理性购买产权 v,>
Dbxn
B (87)by-product 副产品 I4i>+:_J
C (88)called-up share capital 催缴股本 j+
0I-p
C (89)capacity 生产能力 )|=j`jCC
C (90)capacity ratios 生产能力比率 &
FN.:_E
C (91)capital 资本 }Ud*TOo `
C (92)capital assets pricing model资本资产计价模式 L0WN\|D
C (93)capital commitment 承诺资本 bB3powy9
C (94)capital employed 已运用的资本 b2&0Hx
C (95)capital expenditure 资本支出 J{fH['tzO
C (96)capital expenditureauthorization 资本支出核准 9m~p0 ILh
C (97)capital expenditure control 资本支出控制 7! INkH]
C (98)capital expenditure proposal资本支出申请 ]|PiF+
C (99)capital funding planning 资本基金筹集计划 l)l^[2
C (100)capital gain 资本收益 vT,AMja
C (101)capital investment appraisal资本投资评估 +OWX'~fd<
C (102)capital maintenance 资本保全 n[Y~]
C (103)capital resource planning 资本资源计划 PBTnIU
C (104)capital surplus 资本盈余 JYbL?N
C (105)capital turnover 资本周转率 ou{2@"
C (106)card 记录卡 l?n\i]'
C (107)cash 现金 Trz@~d/[,n
C (108)cash account 现金账户 &(l9?EVq1
C (109)cash book 现金账薄 }*pi<s
C (110)cash cow 金牛产品 A@{PZ
C (111)cash flow 现金流量 Uf;^%*P4
C (112)cash discounted 现金贴现 .;`AAH'k
C (113)cash flow budget 现金流量预算 a'yK~;+_9
C (114)cash flow statement 现金流量表 Wf>R&o6tr
C (115)cash ledger 现金分类账 :emiQ
C (116)cash limit 现金限额 ^ Q ?
C (117)CCA 现时成本会计 dn$!&
C (118)center 中心 y,,dCca
C (119)changeover time 变更时间 EaY?aAuS:
C (120)chartered entity 特许经济个体 6)
[H?Q
C (121)cheque 支票 N]=q|D
C (122)cheque register 支票登记薄 ,w:U#r~s"
C (123)coin analysis 零钱分类 HJ[c M6$2
C (124)classification 分类 XW)l
DiJl
C (125)clock card 工时卡 "CQa.%
C (126)code 代码 L2i_X@/
C (127)commitment accounting 承诺确认会计 4yr'W8X_
C (128)common cost 共同成本 w;:*P
C (129)company limited byguarantee 有限担保责任公司 ,Ae6/D$h/
C (130)company limited shares 股份有限公司 u[=r,^YQ
C (131)competitive position 竞争能力状况 h( u8&MHx
C (132)concept 概念 u.m[u)HQ
C (133)conglomerate 跨行业企业 czgO ;3-C
C (134)consistency concept 一致性概念 9`X\6s
C (135)consolidated accounts 合并报表 ?_9
C (136)consolidation accounting 合并会计 2E)-M9ds
C (137)consortium 财团 x,pjpx
C (138)contingency plan 应急计划 Q1I6$8:7
C (139)contingent liabilities 或有负债 a:OQGhc=
C (140)continuous operation 连续生产 :zke %Yx
C (141)contra 抵消 8COGsWK
C (142)contract cost 合同成本 z3m85F%dR
C (143)contract costing 合同成本计算 $AjHbU.I{
C (144)contribution 贡献毛益 :g=qz~2Xk
C (145)contribution centre 贡献中心 [
=9T*Sp
C (146)contribution chart 贡献图 sW'AjI
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 k&vz7Q`T
C (148)contribution to salesration 贡献毛益对销售比率 x,@B(9No
C (149)control 控制 U-(01-
C (150)control account 控制帐户 S3*`jF>q
C (151)control limits 控制限度 pG^
C (152)controllability concept 可控制概念 _P 3G
C (153)controllable cost 可控制成本 rCbDu&k]
C (154)conversion cost 加工成本 jTtu0Q|
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ;LPfXpR
C (156)corporate appraisal 公司评估 pis`$_kmwV
C (157)corporate planning 公司计划 Ru!iR#s)!
C (158)corporate social reporting 公司社会报告 )|R)Q6UJ
C (159)corporation 股份公司 IT7wT+
C (160)cost 成本 yT"Eq"7/Y#
C (161)cost account 成本帐户 ;oKZ!ND
C (162)cost accounting 成本会计 Sc1 8dC0
C (163)cost accounting manual 成本手册 {{D)YldtA
C (164)cost accounts calendar 成本报表的日历时间
"W7K"=X
C (165)cost adjustment 成本调整 Ls$D$/:q?
C (166)cost allocation 成本分配 U}e!Wjrc
C (167)cost apportionment 成本分摊 PI:4m%[
C (168)cost attribution 成本归属 .* ?wF
C (169)cost audit 成本审计 F Q7T'G![
C (170)cost behaviour 成本性态 SpLzm A
C (171)cost benefit analysis 成本效益分析 n&;85IF1
C (172)cost center 成本中心 fo#fg8zX%
C (173)cost driver 成本动因