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注会《审计》英语常用词汇 vg<_U&N=-r
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1.audit 审计 9.<$&mVk7`
2.attestation 鉴证 sf%=q$z
3.credibility 可信赖程度 K-K+%U
4.audit of financial statements 财务报表审计 R6ywc"xE
5.agreed-upon procedures 执行商定程序 'Z';$N ]
6.high levels of assurance 高水平保证 *fl1
=Rfr
7.compilation 编制 rkVZP!7!
8.reliability 可靠性 Upf1*$p
9.relevance 相关性 ~{xY{qL
10.professional skepticism 职业谨慎 |(Sqd;#v
11.objectivity 客观性 K}6}Opr,Tt
12. professional competence 专业胜任能力 Da.v yp
13.Senior/CPA-in-charge 项目经理 7:
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14.audit engagement letter 业务约定书 `":< ]lj
15.recurring audit 连续审计 4o'0lz]
16.the client 委托人 s:M:Ff
17.change CPA 更换注册会计师 k(et b#
18.the existing CPA 现任注册会计师 CpA=DnZ
19.the successor CPA 后任注册会计师 {R(q7ALR
20.the preceding CPA前任注册会计师 \;4RD$J
21.issue the audit report 出具审计报告 B<i1UJ5
22.expert 专家 GZ9XG">
23.the board of directors 董事会 h|wyvYKZ
24.knowledge of the entity‘ s business 了解被审计单位情况 g8^ $,
25.assess material misstatement risks评估重大错报风险 gq/q]Fm\
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 V<1dA\I"
27.a general knowledge of —— 初步了解―――的情况 Xod#$'M>
28.a more knowledge of—— 进一步了解的情况 L,n'G%
29.the prior year‘s working papers 以前年度工作底稿 @A
g=2\9
30.minutes of meeting 会议纪要 J-=&B5"O>
31.business risks 经营风险 Dzb@H$BQ7
32.appropriateness 适当性 ofsua?lSe
33.accounting estimate 会计估计 5'6Oan7dL:
34.management representations 管理层声明 "zfy_h
35.going concern assumption 持续经营假设 Yf|+p65g
36.audit plan 审计计划 `g3H;E
37.significant audit areas 重点审计领域 .#CTL|x
38.error 错误 .7{,u1N'
39.fraud舞弊 @qI^xs=Z
40.modified or additional procedures 修改或追加审计程序 .F |yxj;I7
41.misappropriation of assets 侵占资产 L_Om<LO2
42.transactions without substance 虚假交易 ,9=5.+AJ
43.unusual pressures 异常压力 wTqgH@rGtR
44.the suspected noncompliance 涉嫌存在违法行为 &!_>J0
45.materialiy 重要性 kz] qk15w
46.exceed the materiality level 超过重要性水平 rcAx3AK.
47.approach the materiality level 接近重要性水平
u`7\o~$
48.an acceptably low level 可接受水平 o[aRG7C
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 90(JP-
50.misstatements or omissions 错报或漏报 .-uH ax0
51.aggregate 总计 XXvM*"3D5
52.subsequent events 期后事项 _A1r6
53.adjust the financial statements 调整财务报表 c
JGU~\
54.perform additional audit procedures 实施追加的审计程序 <$R'y6U:
55.audit risk 审计风险 QrDI$p7;'
56.detection risk 检查风险 'jqkDPn
57.inappropriate audit opinion 不适当的审计意见 y@e/G3
58.material misstatement 重大的错报 Dhv ^}m@
59.tolerable misstatement 可容忍错报 sZA7)Z`7
60.the acceptable level of detection risk 可接受的检查风险 U%_B
gLwy%
61.assessed level of material misstatement risk 重大错报风险的评估水平 m>DBO|`
62.simall business 小规模企业 G,3.'S,7
63.accounting system 会计系统 ;X*I,g.+H
64.test of control 控制测试 RX \%R
65.walk-through test 穿行测试 "KS
zn
66.communication 沟通 <BEM`2B
67.flow chart 流程图 BRyrdt*_e
68.reperformance of internal control 重新执行 V\vt!wBcB
69.audit evidence 审计证据 D.su^m_1
70.substantive procedures 实质性程序 "MOM@4\
71.assertions 认定 =~15q=XY0
72.esistence 存在 nW1u;.
73.occurrence 发生 xim'TVwvC
74.completeness 完整性 ~nDbWv"
75.rights and obligations 权利和义务 9=T
jSRS
76.valuation and allocation 计价和分摊 t}w<xe
77.cutoff 截止 Y,n&g45m
78.accuracy 准确性 e#BxlC
79.classification 分类 ;2*hN(
80.inspection 检查 ,%6!8vX
81.supervision of counting 监盘 v)1@Ew=Y%
82.observation 观察 O4t0 VL$
83.confirmation 函证 =^3 Z
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84.computation 计算 9(eTCe-~6
85.analytical procedures 分析程序 ';'gKX!9V
86.vouch 核对 zO)Bf(
87.trace 追查 <5BNcl\ZL
88.audit sampling 审计抽样 V(wm?Cc]
89.error 误差 Klrd|;C
90.expected error 预期误差 WstX>+?'
91.population 总体 B:oE&Ahh{
92.sampling risk 抽样风险 _D.4=2@|l8
93.non- sampling risk 非抽样风险 [`(W(0U%
94.sampling unit 抽样单位 \3q Z0
95.statistical sampling 统计抽样 >=O5=\`
96.tolerable error 可容忍误差 \
]v>#VXr_
97.the risk of under reliance 信赖不足风险 DsX+/)d
98.the risk of over reliance 信赖过度风险 Zm x[:-
99.the risk of incorrect rejection 误拒风险 jEu-CU#:
100. the risk of incorrect acceptance 误受风险 h\-3Y U
101.working trial balance 试算平衡表 7G':h0i8
102.index and cross-referencing 索引和交叉索引 ;2N:
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103.cash receipt 现金收入 T]oVNy
104.cash disbursement 现金支出 `?=Y^+*!-
105.bank statement 银行对账单 vLI'Z)\
106.bank reconciliation 银行存款余额调节表 $/J4?Wik
107.balance sheet date 资产负债表日 0(qtn9;=2
108.net realizable value 可变现净值 4m1@lnjp
109.storeroom 仓库
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110.sale invoice 销售发票 NWue;u^
111.price list 价目表 >v#6SDg
112.positive confirmation request 积极式询证函 ({$>o] <h
113.negative confirmation request 消极式询证函 sU7fVke1
114.purchase requisition 请购单 i4Da 'Uk
115.receiving report 验收报告 Fzmc#?
116.gross margin 毛利 Fe L !%z
117.manufacturing overhead 制造费用 @PzRHnT*
118.material requisition 领料单 <P@ "VwUX
119.inventory-taking 存货盘点 U5:5$T,C
120.bond certificate 债券 <H,E1kGw9
121.stock certificate 股票 ,Jrm85oG
122.audit report 审计报告 }y>/#]X
123.entity 被审计单位 0g'MFS
124.addressee of the audit report 审计报告的收件人 XcFu:B
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 _J&IL!S2
127.disclaimer of opinion 无法表示意见 UX24*0`\~
128.adverse opinion 否定意见 Uc<BLu;
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A (1)ABC 作业基础成本计算 NjFlV(XT}
A (2)absorbed overhead 已吸收制造费用 4
D)M_O
A (3)absorption costing 吸收成本计算 B,b^_4XX$
A (4)account 账户,报表 U+G8Hs/y
A (5)accounting postulate 会计假设 Y>2oU`ly,
A (6)accounting series release 会计公告文件 7hlzuZob+y
A (7)accounting valuation 会计计价 "M}3T?0 O
A (8)account sale 承销清单 O[+\` 63F=
A (9)accountability concept 经营责任概念 eWOZC(I*z
A (10)accountancy 会计职业 {VE1c'E"V?
A (11)accountant 会计师 Owz>g4l
r
A (12)accounting 会计 XyYP!<].C
A (13)agency cost 代理成本 ST1;i5
A (14)accounting bases 会计基础 ~--b#o{
A (15)accounting manual 会计手册 Z{^Pnit
A (16)accounting period 会计期间 o0kKf+[
A (17)accounting policies 会计方针 jO.c>C[?
A (18)accounting rate of return 会计报酬率 8a;;MJ)
A (19)accounting reference date 会计参照日 wBCBZs$H
A (20)accounting reference period 会计参照期间 a(_3271
A (21)accrual concept 应计概念 3ih:t'N-
A (22)accrual expenses 应计费用 ;"2(e7ir
A (23)acid test ration 速动比率(酸性测试比率) af_bG;
A (24)acquisition 购置 "lA8CA
A (25)acquisition accounting 收购会计 iw^"?:'%
A (26)activity based accounting 作业基础成本计算 CqLAtS X7
A (27)adjusting events 调整事项 DD'RSV5]
A (28)administrative expenses 行政管理费 w
""
A (29)advice note 发货通知 $Yj4&Two<
A (30)amortization 摊销 , }B{)
A (31)analytical review 分析性检查 PNpH)'C|
A (32)annual equivalent cost 年度等量成本法 ~p { fl?
A (33)annual report and accounts 年度报告和报表 !JQ'~#jKN
A (34)appraisal cost 检验成本 2,r jy|R`
A (35)appropriation account 盈余分配账户 `svOPB4C'
A (36)articles of association 公司章程细则 "y-/ 9C
A (37)assets 资产
_#yd0E
A (38)assets cover 资产保障 |!cM_&
A (39)asset value per share 每股资产价值 Nazr4QU
A (40)associated company 联营公司 ;F:Qz^=.a
A (41)attainable standard 可达标准 :+<GJj_d+
rT'<6]`
A (42)attributable profit 可归属利润 /h ,-J 8[
A (43)audit 审计 2{01i)2 y
A (44)audit report 审计报告 5XZ
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A (45)auditing standards 审计准则 `L
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A (46)authorized share capital 额定股本
z:d+RMA
A (47)available hours 可用小时 5N[H@%>QO
A (48)avoidable costs 可避免成本 )2?A|f8
B (49)back-to-back loan 易币贷款 uDMyO<\
B (50)backflush accounting 倒退成本计算 Bg}(Sy
B (51)bad debts 坏帐 ]4[^S.T=
B (52)bad debts ratio 坏帐比率 ?Lem|zo
B (53)bank charges 银行手续费 72sBx3 ;
B (54)bank overdraft 银行透支 jN%+)Kj0C)
B (55)bank reconciliation 银行存款调节表 l j %k/u
B (56)bank statement 银行对账单 d[&Ah~,
B (57)bankruptcy 破产 p><DA fB
B (58)basis of apportionment 分摊基础 R 5Cy%
B (59)batch 批量 d=a$Gd_$
B (60)batch costing 分批成本计算 y*j8OA.S
B (61)beta factor B(市场)风险因素 2(>=@q.1H
B (62)bill 账单 &P(vm@*
B (63)bill of exchange 汇票 ^ oh%Ns
B (64)bill of landing 提单 QD^"cPC)mM
B (65)bill of materials 用料预计单 <xAlp;8m5
B (66)bill payable 应付票据 W4S]2P>T
B (67)bill receivable 应收票据 /i
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B (68)bin card 存货记录卡 QW>(LG G=
B (69)bonus 红利 PF]Vt
B (70)book-keeping 薄记 m@y_Wt
B (71)Boston classification 波士顿分类 i; 3qMBVY~
B (72)breakeven chart 保本图 6gD|QC~;
B (73)breakeven point 保本点 o[>p
B (74)breaking-down time 复位时间 D}K/5iU]a
B (75)budget 预算 \2AXW@xE
B (76)budget center 预算中心 4.'KT;[_1/
B (77)budget cost allowance 预算成本折让 33w(Pw
B (78)budget manual 预算手册 *Bx'g|
u
B (79)budget period 预算期间 &:Sb$+z
B (80)budgetary control 预算控制 )q'~<QxI\
B (81)budgeted capacity 预算生产能力 &>z}u&oF
B (82)burden 制造费用 -0:B2B
B (83)business center 经营中心 "dBCS
B (84)business entity 营业个体 E']Gh
B (85)business unit 经营单位 %M;{+90p>t
B (86)buy-out management 管理性购买产权 o/p'eY:)
B (87)by-product 副产品 et :v4^*f
C (88)called-up share capital 催缴股本 ?p!+s96
C (89)capacity 生产能力 *,p16"Q;
C (90)capacity ratios 生产能力比率 :]-? l4(%
C (91)capital 资本 Mta;6<
C (92)capital assets pricing model资本资产计价模式 C6wlRvWn
C (93)capital commitment 承诺资本 -cnlj
C (94)capital employed 已运用的资本 OvW/{
C (95)capital expenditure 资本支出 me/ae{
C (96)capital expenditureauthorization 资本支出核准 f>C|qDmT
C (97)capital expenditure control 资本支出控制
91bJ7%
C (98)capital expenditure proposal资本支出申请 da53XEF&
C (99)capital funding planning 资本基金筹集计划 (r )fx
C (100)capital gain 资本收益 LdY aJh~h
C (101)capital investment appraisal资本投资评估 /pDI
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C (102)capital maintenance 资本保全 IXmO1*o@
C (103)capital resource planning 资本资源计划 Is !DiB
C (104)capital surplus 资本盈余 s\i
.pd:Q
C (105)capital turnover 资本周转率 Qt
syMm
C (106)card 记录卡 =Pgu?WU@
C (107)cash 现金 z/t:g
c.
C (108)cash account 现金账户 T+|V;nP.
C (109)cash book 现金账薄 \^%5!
C (110)cash cow 金牛产品 9=Rj9%
C (111)cash flow 现金流量 \ |9KOulr
C (112)cash discounted 现金贴现 UT7".1H
C (113)cash flow budget 现金流量预算 yy-\$<j
C (114)cash flow statement 现金流量表 Kq`"}&0b\
C (115)cash ledger 现金分类账 $[P>nRhW
C (116)cash limit 现金限额 zwKm;;v8
C (117)CCA 现时成本会计 yD!V;?EnK
C (118)center 中心 ()+;KF8
C (119)changeover time 变更时间 R0*+GIRA(
C (120)chartered entity 特许经济个体 |d1%N'Ll
C (121)cheque 支票 $MG. I[h
C (122)cheque register 支票登记薄 $W;IW$
C (123)coin analysis 零钱分类 .o5r;KD
C (124)classification 分类 0\y@etb:mf
C (125)clock card 工时卡 v`$9;9
C (126)code 代码 ^y"$k
C (127)commitment accounting 承诺确认会计 weiqt
*,8
C (128)common cost 共同成本 E0*'AZi&
C (129)company limited byguarantee 有限担保责任公司 ^ok;<fJ
C (130)company limited shares 股份有限公司 ;zO(bj>
C (131)competitive position 竞争能力状况 =pS\gLQu
C (132)concept 概念 fE/8;v!=
C (133)conglomerate 跨行业企业 $zBG19 [%
C (134)consistency concept 一致性概念 hOx">yki
C (135)consolidated accounts 合并报表 t9()?6H\
C (136)consolidation accounting 合并会计 V ;)q?
ZHg
C (137)consortium 财团 UI:{*N**Z
C (138)contingency plan 应急计划 ^50/.Z>
C (139)contingent liabilities 或有负债 b\w88=|
C (140)continuous operation 连续生产 _k@{>
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C (141)contra 抵消 tnmuCz
C (142)contract cost 合同成本 .
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C (143)contract costing 合同成本计算 HYPFe|t/
C (144)contribution 贡献毛益 9c=_p'G3Fw
C (145)contribution centre 贡献中心 G
K @]61b
C (146)contribution chart 贡献图 >cD+&h34
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
t=]&q.
C (148)contribution to salesration 贡献毛益对销售比率 BK
m$H!u
C (149)control 控制 f6Wu+~|Y
C (150)control account 控制帐户 %zyM
WC
C (151)control limits 控制限度 $E4W{ad2jW
C (152)controllability concept 可控制概念 8E Y<^:
C (153)controllable cost 可控制成本 05MtQB
C (154)conversion cost 加工成本 6Bp{FOj:Ss
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 #?i#q%q
C (156)corporate appraisal 公司评估 DwZt.*
C (157)corporate planning 公司计划 k[Iwxl;/
C (158)corporate social reporting 公司社会报告 v[6 BESu
C (159)corporation 股份公司 .so{ RI
C (160)cost 成本 O`dob&C
C (161)cost account 成本帐户 WL}6YSC
C (162)cost accounting 成本会计 tGd<{nF% 2
C (163)cost accounting manual 成本手册 |7/B20
C (164)cost accounts calendar 成本报表的日历时间 2`vCQV
C (165)cost adjustment 成本调整 *ma/_rjK
C (166)cost allocation 成本分配 BQBO]<99
C (167)cost apportionment 成本分摊 *<U&DOYV:
C (168)cost attribution 成本归属
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o
C (169)cost audit 成本审计 ,/W<E
C (170)cost behaviour 成本性态 r[Q$w>
C (171)cost benefit analysis 成本效益分析 x[}e1sXXs
C (172)cost center 成本中心 u6y\ GsM.a
C (173)cost driver 成本动因