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注会《审计》英语常用词汇 bF3j* bpO"
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1.audit 审计 KxvT}"k
2.attestation 鉴证 >k:)'*
3.credibility 可信赖程度 {T$;BoR#O
4.audit of financial statements 财务报表审计 $
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5.agreed-upon procedures 执行商定程序 sQR;!-j
6.high levels of assurance 高水平保证 Bk8U\Ut
7.compilation 编制 #df Aqg
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8.reliability 可靠性 E3`KO'v%
9.relevance 相关性 B]jh$@
10.professional skepticism 职业谨慎 ;$Wa=wHb
11.objectivity 客观性 s4w<X}O_
12. professional competence 专业胜任能力
X(bb
1
13.Senior/CPA-in-charge 项目经理 p
@P[pzxI
14.audit engagement letter 业务约定书 Cu>pql<O
15.recurring audit 连续审计 Drg'RR><
16.the client 委托人 aPWFb.JO4
17.change CPA 更换注册会计师 1wwh
Tek
18.the existing CPA 现任注册会计师 iud%X51
19.the successor CPA 后任注册会计师 %$b
5&>q
20.the preceding CPA前任注册会计师 UF}fmDi
21.issue the audit report 出具审计报告 <F&S
22.expert 专家 r,F'Jd5
23.the board of directors 董事会 l*h6JgU
24.knowledge of the entity‘ s business 了解被审计单位情况 ow+NT
25.assess material misstatement risks评估重大错报风险 h1,J<B@
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 $WdZAv\_S
27.a general knowledge of —— 初步了解―――的情况 w+}KX><r
28.a more knowledge of—— 进一步了解的情况 A=BpB}b
29.the prior year‘s working papers 以前年度工作底稿 X]`\NNx
30.minutes of meeting 会议纪要 JG4
Tb{F=
31.business risks 经营风险 |s|RJA1
32.appropriateness 适当性 Oyz=|[^,W
33.accounting estimate 会计估计 ao
32n
34.management representations 管理层声明 k/Cr ^J"
35.going concern assumption 持续经营假设 &H*F
36.audit plan 审计计划 O#9Q+B
D
37.significant audit areas 重点审计领域 NAL%qQ
38.error 错误 %R(j|a9z
39.fraud舞弊 1`b?nX
40.modified or additional procedures 修改或追加审计程序 wp$SO^?-
41.misappropriation of assets 侵占资产 e;Q~P]x
42.transactions without substance 虚假交易 DT_012z
43.unusual pressures 异常压力 l46O=?usDX
44.the suspected noncompliance 涉嫌存在违法行为 28zt.9
45.materialiy 重要性 8 #0?
46.exceed the materiality level 超过重要性水平 )5&Wt@7Kj`
47.approach the materiality level 接近重要性水平 S# SA :>8s
48.an acceptably low level 可接受水平 |`#[jHd
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$l2hSS
50.misstatements or omissions 错报或漏报 G>cTqD6gT
51.aggregate 总计 t,+p!"MRY
52.subsequent events 期后事项 K&Zdk (l)
53.adjust the financial statements 调整财务报表 tw^V?4[Miu
54.perform additional audit procedures 实施追加的审计程序 OG0ro(|dI
55.audit risk 审计风险 @"Do8p!*(6
56.detection risk 检查风险 =w,%W^"E
57.inappropriate audit opinion 不适当的审计意见 ~bvx<:8*%
58.material misstatement 重大的错报 QD7>S
(p
59.tolerable misstatement 可容忍错报 sd
Z=3)
60.the acceptable level of detection risk 可接受的检查风险 #uKHw2N
61.assessed level of material misstatement risk 重大错报风险的评估水平 gn7pIoN
62.simall business 小规模企业 O=ci"2!\-
63.accounting system 会计系统 N/]TZu~k z
64.test of control 控制测试 =T;%R^@
65.walk-through test 穿行测试 N\mV+f3A@,
66.communication 沟通 SrU,-mA W
67.flow chart 流程图 U.d*E/OR5
68.reperformance of internal control 重新执行 VAV@Qn
69.audit evidence 审计证据 61CNEzQ
70.substantive procedures 实质性程序 >KC*
xa"
71.assertions 认定 hnL(~
72.esistence 存在 Dr<%
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73.occurrence 发生
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KmK3
74.completeness 完整性 \U p<m>3\
75.rights and obligations 权利和义务 bMf+/n
76.valuation and allocation 计价和分摊 4{*K%pv\
77.cutoff 截止 'Zk&AD ~
78.accuracy 准确性 %/s:G
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79.classification 分类 y%p&g
80.inspection 检查 7J##IH+z35
81.supervision of counting 监盘 .GLotc
82.observation 观察 @~/LsYA:
83.confirmation 函证 6<FJ`l]U9
84.computation 计算
mii9eZ
85.analytical procedures 分析程序 tHD
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86.vouch 核对 w~Es,@
87.trace 追查 }4\>q$8'
88.audit sampling 审计抽样 NcRY
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89.error 误差 KG)Y{-Ao
90.expected error 预期误差 oQFpIX;\m
91.population 总体 ]'MLy#9
92.sampling risk 抽样风险 z$H
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93.non- sampling risk 非抽样风险 dLG5yx\js
94.sampling unit 抽样单位 G,$RsP
95.statistical sampling 统计抽样 z_CBOJl#C!
96.tolerable error 可容忍误差 8M8=uw~#
97.the risk of under reliance 信赖不足风险 %F1 Ce/
98.the risk of over reliance 信赖过度风险 866n{lyL
99.the risk of incorrect rejection 误拒风险 M {_`X
100. the risk of incorrect acceptance 误受风险 ^BSMlKyB
101.working trial balance 试算平衡表 L@9"6&
102.index and cross-referencing 索引和交叉索引 99H!~bSS
103.cash receipt 现金收入 Q{V|{yV^y
104.cash disbursement 现金支出 X|@|ZRN
105.bank statement 银行对账单 !dStl:B
106.bank reconciliation 银行存款余额调节表 $UgM7V$
107.balance sheet date 资产负债表日 v6T
H-
108.net realizable value 可变现净值 M%sWtgw(
109.storeroom 仓库 .Mdxbs6.C
110.sale invoice 销售发票 1/JgirVA
111.price list 价目表 _K8ob8)m
112.positive confirmation request 积极式询证函 9Jaek_A`
113.negative confirmation request 消极式询证函 ,`)!K}2
114.purchase requisition 请购单 67')nEQ9
115.receiving report 验收报告 ``K.4sG
116.gross margin 毛利 \KDOI 7
117.manufacturing overhead 制造费用 !$f@j6.
118.material requisition 领料单 )#M*@e$k
119.inventory-taking 存货盘点 hyVuZ\9B
120.bond certificate 债券 )$ i7b
121.stock certificate 股票 "PLZZL$+
122.audit report 审计报告 , z<\ Z!+=
123.entity 被审计单位 Azq,N@HO
124.addressee of the audit report 审计报告的收件人 ~g
~z"!K
125.unqualified opinion 无保留意见 7YkxIzE
126.qualified opinion 保留意见 g_5:o
3s
127.disclaimer of opinion 无法表示意见 %dKUB4
128.adverse opinion 否定意见 )9l5gZX'I
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A (1)ABC 作业基础成本计算 LKFL2|af
A (2)absorbed overhead 已吸收制造费用 owJPEx
A (3)absorption costing 吸收成本计算 ] +Lle
S5
A (4)account 账户,报表 a&M{y
A (5)accounting postulate 会计假设 tA Pqbi$a
A (6)accounting series release 会计公告文件 7P.C~,+D%P
A (7)accounting valuation 会计计价 jun>(7
A (8)account sale 承销清单 9#@dQ/*
A (9)accountability concept 经营责任概念 hd8:| _
A (10)accountancy 会计职业 W{?7Pn?1`
A (11)accountant 会计师 *3s4JK
A (12)accounting 会计 -{-w5_B$
A (13)agency cost 代理成本 xmT(yv,
A (14)accounting bases 会计基础 w*f.Fu(su
A (15)accounting manual 会计手册 PGOi#x
A (16)accounting period 会计期间 Kisd.~u8j
A (17)accounting policies 会计方针 m("!
M~1
A (18)accounting rate of return 会计报酬率 oost}%WxN
A (19)accounting reference date 会计参照日 Wx;:_F7'\
A (20)accounting reference period 会计参照期间 7fgA)dU:K
A (21)accrual concept 应计概念 "
P~0 7
A (22)accrual expenses 应计费用 oZA?}#DRl
A (23)acid test ration 速动比率(酸性测试比率) i
o 3qG6
A (24)acquisition 购置 L/_OgL]YdI
A (25)acquisition accounting 收购会计 GBGGV#_q'}
A (26)activity based accounting 作业基础成本计算 bN8GRK
)
A (27)adjusting events 调整事项 ??CtmH
A (28)administrative expenses 行政管理费 Q!(C$&f
A (29)advice note 发货通知 u0Fu_Rtr
A (30)amortization 摊销 oL2|@WNj,
A (31)analytical review 分析性检查 kz@@/DD/9
A (32)annual equivalent cost 年度等量成本法 ZYos.ay
A (33)annual report and accounts 年度报告和报表 $,bLK|<hi
A (34)appraisal cost 检验成本 6NVf&;laQ
A (35)appropriation account 盈余分配账户 Bq#?g@V
A (36)articles of association 公司章程细则 QyuSle
A (37)assets 资产 f.!)O@HzH
A (38)assets cover 资产保障 g PU|Gv5
A (39)asset value per share 每股资产价值 i<YatW~Pu
A (40)associated company 联营公司 ~B'K_#
A (41)attainable standard 可达标准 k`F$aQV9`
\`Db|D?oy
A (42)attributable profit 可归属利润 7q<I7Wt
A (43)audit 审计 (A}##h
A (44)audit report 审计报告 <iajtq<Z
A (45)auditing standards 审计准则 \H!ECTI
A (46)authorized share capital 额定股本 KDhr.P.~
A (47)available hours 可用小时 F0t!k>
A (48)avoidable costs 可避免成本
#D
XC6f
B (49)back-to-back loan 易币贷款 "6Hka{
B (50)backflush accounting 倒退成本计算 TyY[8J|
B (51)bad debts 坏帐 x JQde 4
B (52)bad debts ratio 坏帐比率 3)^-A4~E
B (53)bank charges 银行手续费 Uvgv<OR`_
B (54)bank overdraft 银行透支 rZ/,^[T
B (55)bank reconciliation 银行存款调节表 (30{:o&^
B (56)bank statement 银行对账单 UN>!#Ji:$
B (57)bankruptcy 破产 OW<i"?0
B (58)basis of apportionment 分摊基础 a)$"
B (59)batch 批量 dq%7A=-
B (60)batch costing 分批成本计算 [ Lt1OdGl
B (61)beta factor B(市场)风险因素 *-(J$4RNz
B (62)bill 账单 7^4F,JuJO
B (63)bill of exchange 汇票 !j#Z48=&
B (64)bill of landing 提单 (1T2?mO
B (65)bill of materials 用料预计单 >:%i,K*AM
B (66)bill payable 应付票据 S 0eD
2
B (67)bill receivable 应收票据 Z"<aS&GH
B (68)bin card 存货记录卡 ;aExEgTq
B (69)bonus 红利 |kyxa2F{
B (70)book-keeping 薄记 ~'2)E/IeV
B (71)Boston classification 波士顿分类 JhRXfIK>{
B (72)breakeven chart 保本图 m=b~Wf39
B (73)breakeven point 保本点 (.-3q;)6
B (74)breaking-down time 复位时间 RUC
V!L
B (75)budget 预算 V'sp6:3*\
B (76)budget center 预算中心 L
']EYK5
B (77)budget cost allowance 预算成本折让 8aQ\Yx
B (78)budget manual 预算手册 QkBT,c
B (79)budget period 预算期间 }A3(g$8KR
B (80)budgetary control 预算控制 =|O`al
B (81)budgeted capacity 预算生产能力 n|dLK.Q
B (82)burden 制造费用 M)C.bo{p
B (83)business center 经营中心 $p30?\
B (84)business entity 营业个体 S^?
@vj
B (85)business unit 经营单位 -K hXb
B (86)buy-out management 管理性购买产权 "z)dz,&T
B (87)by-product 副产品 -H5n>j0!{
C (88)called-up share capital 催缴股本 w'oP{=y[
C (89)capacity 生产能力 3YVG|Bc~_
C (90)capacity ratios 生产能力比率 m/gl7+
C (91)capital 资本 R}IMX9M=
C (92)capital assets pricing model资本资产计价模式 u POmiF
C (93)capital commitment 承诺资本 mE^mQ [Dk
C (94)capital employed 已运用的资本 v_?0|Ei[
C (95)capital expenditure 资本支出 ^=D=fX"8%
C (96)capital expenditureauthorization 资本支出核准 jE|Ju:}&
C (97)capital expenditure control 资本支出控制 R
h zf.kp
C (98)capital expenditure proposal资本支出申请 'yxRz5
C (99)capital funding planning 资本基金筹集计划 c-.t8X,5(~
C (100)capital gain 资本收益 ES p
)%
C (101)capital investment appraisal资本投资评估 NXb_hF
C (102)capital maintenance 资本保全 o<ak&LX`9
C (103)capital resource planning 资本资源计划 <ek_n;R
C (104)capital surplus 资本盈余 6AV@O
C (105)capital turnover 资本周转率 F#>?i}
C (106)card 记录卡 8mI eW
C (107)cash 现金 .q$HL t
C (108)cash account 现金账户 9r=@S
C (109)cash book 现金账薄 "W$,dWF
C (110)cash cow 金牛产品 0j\?zt?
C (111)cash flow 现金流量 flDe*F^
C (112)cash discounted 现金贴现 OBaG'lrZy
C (113)cash flow budget 现金流量预算 (~}IoQp>
C (114)cash flow statement 现金流量表 }UNRe]ft$
C (115)cash ledger 现金分类账 58)`1p\c'
C (116)cash limit 现金限额 ~Fp,nE-B
C (117)CCA 现时成本会计 >F+Mu-^
C (118)center 中心 fr
kDf-P
C (119)changeover time 变更时间 LDqq'}qK6
C (120)chartered entity 特许经济个体 n:d]Z2b
C (121)cheque 支票 9,wd,,ta
C (122)cheque register 支票登记薄 X-&t!0O4}`
C (123)coin analysis 零钱分类 8wz%e(
C (124)classification 分类 !N:!
x[5
C (125)clock card 工时卡 b)RU+9x &
C (126)code 代码 m`CcU`s
C (127)commitment accounting 承诺确认会计 U/'"w
v1y
C (128)common cost 共同成本 d7s? c
C (129)company limited byguarantee 有限担保责任公司 p.^glz >B
C (130)company limited shares 股份有限公司 Qz/o-W;
C (131)competitive position 竞争能力状况 S~fUR n
C (132)concept 概念 jq#gFt*
C (133)conglomerate 跨行业企业 5>+>=)*
C (134)consistency concept 一致性概念 SRs1t6&y=
C (135)consolidated accounts 合并报表 j]th6
C (136)consolidation accounting 合并会计 rUvjc4O}
C (137)consortium 财团 dx}) 1%
C (138)contingency plan 应急计划 !wy
Qk
C (139)contingent liabilities 或有负债 ~Z-M?8:
C (140)continuous operation 连续生产 WBT/;),}:
C (141)contra 抵消 FG]xn(E
C (142)contract cost 合同成本 #G2~#\
C (143)contract costing 合同成本计算 1FCqkwq[
C (144)contribution 贡献毛益 1%~yb Q
C (145)contribution centre 贡献中心 ) *Mr{`
C (146)contribution chart 贡献图 h{xC0NC)
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 , 6 P:S7
C (148)contribution to salesration 贡献毛益对销售比率 (XW\4msB)I
C (149)control 控制 c ;_ T
C (150)control account 控制帐户 s
&:LY"[`
C (151)control limits 控制限度 tSX<^VER7
C (152)controllability concept 可控制概念 Pqiw[ +a$
C (153)controllable cost 可控制成本 L-z37kG^
C (154)conversion cost 加工成本 OI0#@_L&
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 vf6_oX<Os
C (156)corporate appraisal 公司评估 eX7dyM
C (157)corporate planning 公司计划 U6^x(2De
C (158)corporate social reporting 公司社会报告 wGdnv}#
C (159)corporation 股份公司 .?{rd3[ec
C (160)cost 成本 y'\BpP
C (161)cost account 成本帐户 F:nhSd
C (162)cost accounting 成本会计 H]&a}WQ_
C (163)cost accounting manual 成本手册 G"w
?{W@
C (164)cost accounts calendar 成本报表的日历时间 +oa\'.~?
C (165)cost adjustment 成本调整
1@Abs
C (166)cost allocation 成本分配 gzfs9e
C (167)cost apportionment 成本分摊 xCU^4DO3p
C (168)cost attribution 成本归属 ZC}'! $r7
C (169)cost audit 成本审计 (iub \`
C (170)cost behaviour 成本性态 '&/ 35d9|*
C (171)cost benefit analysis 成本效益分析 A9Cq(L_H
C (172)cost center 成本中心 y+b4s
Ff
C (173)cost driver 成本动因