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注会《审计》英语常用词汇 (A_9;uL^_
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1.audit 审计 inPGWG K]
2.attestation 鉴证 K[H$qJmPX
3.credibility 可信赖程度 .*{LPfD|
4.audit of financial statements 财务报表审计 ]MyWB<9M
5.agreed-upon procedures 执行商定程序 n@f@-d$m\<
6.high levels of assurance 高水平保证 c3+vtP&
7.compilation 编制 TaH9Nu
8.reliability 可靠性 (J;<&v}Gad
9.relevance 相关性 M*Xzr .6
10.professional skepticism 职业谨慎 coBxZyM 1}
11.objectivity 客观性 x.I-z@\E
12. professional competence 专业胜任能力 D
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13.Senior/CPA-in-charge 项目经理 P t$7U[N
14.audit engagement letter 业务约定书 Z3Y%VHB_F(
15.recurring audit 连续审计 AiuF3`Xa
16.the client 委托人 Bs*s8}6
17.change CPA 更换注册会计师 LdL< 5Q[
18.the existing CPA 现任注册会计师 _#I0m(
19.the successor CPA 后任注册会计师 i*3'O:Gq
20.the preceding CPA前任注册会计师 /C"E*a
21.issue the audit report 出具审计报告 OWU]gh@r
22.expert 专家 PeOgXg)L`z
23.the board of directors 董事会 rz(DZ
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24.knowledge of the entity‘ s business 了解被审计单位情况 xM(
25.assess material misstatement risks评估重大错报风险 b.F2m(e2
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 TX;|g1K
27.a general knowledge of —— 初步了解―――的情况 p-Z5 {by
28.a more knowledge of—— 进一步了解的情况 q;+qIV&.:
29.the prior year‘s working papers 以前年度工作底稿 5we1q7
30.minutes of meeting 会议纪要 Mppb34y
31.business risks 经营风险 V'8
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32.appropriateness 适当性 (q
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33.accounting estimate 会计估计 k~R_Pq
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34.management representations 管理层声明 ~be&T:7.
35.going concern assumption 持续经营假设 D .E>Y
36.audit plan 审计计划 r~X6qC
37.significant audit areas 重点审计领域 (5SI!1N
38.error 错误 `eA 0Z:`g!
39.fraud舞弊 2HUoT\M
40.modified or additional procedures 修改或追加审计程序 fYpy5vc-dm
41.misappropriation of assets 侵占资产 Q"KH!Bu%P
42.transactions without substance 虚假交易 qzq>C"z\Y$
43.unusual pressures 异常压力 /%~`B[4F
44.the suspected noncompliance 涉嫌存在违法行为 w!Z3EA ;`
45.materialiy 重要性 r*$KF!-dg
46.exceed the materiality level 超过重要性水平 18~j>fN
47.approach the materiality level 接近重要性水平 F$.M2*9
48.an acceptably low level 可接受水平 P;h/)-q8
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 D+RG,8Ht
50.misstatements or omissions 错报或漏报
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51.aggregate 总计 "p<f#s}
52.subsequent events 期后事项 {oO!v}]
53.adjust the financial statements 调整财务报表 xi ^_C!*J
54.perform additional audit procedures 实施追加的审计程序 ~yci2{
55.audit risk 审计风险 7p{lDQ
56.detection risk 检查风险 O\xUv
57.inappropriate audit opinion 不适当的审计意见 7#Mi`W
58.material misstatement 重大的错报 N52N ^X>
59.tolerable misstatement 可容忍错报 |>m@]s7Z
60.the acceptable level of detection risk 可接受的检查风险 dz?:)5>I
61.assessed level of material misstatement risk 重大错报风险的评估水平 *<J**FhcMu
62.simall business 小规模企业 XBBsdldZ
63.accounting system 会计系统 ).LJY<A
64.test of control 控制测试 T2k5\r8
65.walk-through test 穿行测试 q0Fy$e]u
66.communication 沟通 X)\t=><<
67.flow chart 流程图 'M&`l%dIPf
68.reperformance of internal control 重新执行 =VDN9-/.
69.audit evidence 审计证据 k9a-\UIMet
70.substantive procedures 实质性程序 Hh,\>= ':
71.assertions 认定 \SyfEcSf2v
72.esistence 存在 'Kl} y,
73.occurrence 发生 ugOcK Gf
74.completeness 完整性 R6!t2gdKe@
75.rights and obligations 权利和义务 V_h
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76.valuation and allocation 计价和分摊 zvE]4}VL?
77.cutoff 截止 ^,,|ED\M{m
78.accuracy 准确性 :0r@o:H
79.classification 分类 !s5 _JO
80.inspection 检查 fy7]I?vm@
81.supervision of counting 监盘 yYF%U7N/n
82.observation 观察 y "gYv
83.confirmation 函证 l{6fR(d ?
84.computation 计算 PE-VxRN)
85.analytical procedures 分析程序 ho 4~-xmN
86.vouch 核对 wTqgH@rGtR
87.trace 追查 &!_>J0
88.audit sampling 审计抽样 kz] qk15w
89.error 误差 rcAx3AK.
90.expected error 预期误差 GkVV%0;&J1
91.population 总体 7N 7W0Ky
92.sampling risk 抽样风险 c.r]w
93.non- sampling risk 非抽样风险 ~#Vrf0w/
94.sampling unit 抽样单位 PU[]
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95.statistical sampling 统计抽样 0jG8Gmh!
96.tolerable error 可容忍误差 <\Lii0hi!
97.the risk of under reliance 信赖不足风险 _>0I9.[5
98.the risk of over reliance 信赖过度风险 624l5}@:
99.the risk of incorrect rejection 误拒风险 IOomBy:
100. the risk of incorrect acceptance 误受风险 #Mrof9
101.working trial balance 试算平衡表 rdSkGb
102.index and cross-referencing 索引和交叉索引 !np-Jmi
103.cash receipt 现金收入 Dy
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104.cash disbursement 现金支出 K<6)SL4
105.bank statement 银行对账单 k,OP*M
106.bank reconciliation 银行存款余额调节表 \'x.DVp
107.balance sheet date 资产负债表日 xbsp[0I,
108.net realizable value 可变现净值 RX \%R
109.storeroom 仓库 ?31#:Mg6g+
110.sale invoice 销售发票 TZ3"u@ 06
111.price list 价目表
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112.positive confirmation request 积极式询证函 w`x4i fZ0q
113.negative confirmation request 消极式询证函 7\H jQ7__
114.purchase requisition 请购单 \$$DM"+:;H
115.receiving report 验收报告 lXjhT
116.gross margin 毛利 M*<Ee]u
117.manufacturing overhead 制造费用 Z7J8%ywQ
118.material requisition 领料单 c<fl6o)
119.inventory-taking 存货盘点 I82GZL
120.bond certificate 债券 "w7wd5h
121.stock certificate 股票 gLy1*k4
122.audit report 审计报告 !59u z4
123.entity 被审计单位 ~U}0=lRVS
124.addressee of the audit report 审计报告的收件人 )G
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125.unqualified opinion 无保留意见 4c0 =\v
126.qualified opinion 保留意见 K!g!tA$
127.disclaimer of opinion 无法表示意见 {el[W,CT#
128.adverse opinion 否定意见 ;auT!a~a#
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A (1)ABC 作业基础成本计算 OiI29
A (2)absorbed overhead 已吸收制造费用 WCRGqSr4
A (3)absorption costing 吸收成本计算 =jz [}5
A (4)account 账户,报表 21_sg f?
A (5)accounting postulate 会计假设 *5m4j=-
A (6)accounting series release 会计公告文件 Pg4go10|
A (7)accounting valuation 会计计价 2Kwr=t
A (8)account sale 承销清单 k}18
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A (9)accountability concept 经营责任概念 B:oE&Ahh{
A (10)accountancy 会计职业 Cs9o_Z~
A (11)accountant 会计师 dT?mMTKn+
A (12)accounting 会计 2:GS(%~
A (13)agency cost 代理成本 #l 7(WG
A (14)accounting bases 会计基础 (}*1,N!#
A (15)accounting manual 会计手册 xe`SnJgA
A (16)accounting period 会计期间 JP{Y Q:NF
A (17)accounting policies 会计方针 `"Lk@
A (18)accounting rate of return 会计报酬率 o&-D[|E|
A (19)accounting reference date 会计参照日 46[k9T
A (20)accounting reference period 会计参照期间 xaI)d/
A (21)accrual concept 应计概念 PJ-g.0q
A (22)accrual expenses 应计费用 ;T hn C>U
A (23)acid test ration 速动比率(酸性测试比率) wjy<{I
A (24)acquisition 购置 vb.}SG>
A (25)acquisition accounting 收购会计 FIu|eW+<l
A (26)activity based accounting 作业基础成本计算 ^J~5k,7jX
A (27)adjusting events 调整事项 5LaF'>1yY
A (28)administrative expenses 行政管理费 yi.GD~69
A (29)advice note 发货通知 40=*Ul U-
A (30)amortization 摊销 >v#6SDg
A (31)analytical review 分析性检查 9KCeKT>v
A (32)annual equivalent cost 年度等量成本法 ~`yO@f;D
A (33)annual report and accounts 年度报告和报表 me@k~!e"z
A (34)appraisal cost 检验成本 1 EL#T&
A (35)appropriation account 盈余分配账户 z#HNJAQ#|
A (36)articles of association 公司章程细则 ,4mb05w;d
A (37)assets 资产
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A (38)assets cover 资产保障 SiLWy=qbR
A (39)asset value per share 每股资产价值 H"NBjVRU%
A (40)associated company 联营公司 7x=-1wbi
A (41)attainable standard 可达标准 __%){j
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A (42)attributable profit 可归属利润
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A (43)audit 审计 _J&IL!S2
A (44)audit report 审计报告 Rt.2]eZEJ
A (45)auditing standards 审计准则 4OOI$J$Jh
A (46)authorized share capital 额定股本 zD@RW<M
A (47)available hours 可用小时 v`&>m'
A (48)avoidable costs 可避免成本 ;q?WU>
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B (49)back-to-back loan 易币贷款 ?Gx-q+H
B (50)backflush accounting 倒退成本计算 R!>l7p/|H)
B (51)bad debts 坏帐 }Jo}K)>!
B (52)bad debts ratio 坏帐比率 dnzZ\t>U
B (53)bank charges 银行手续费 Ju-#F@38
B (54)bank overdraft 银行透支 'i:S=E
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B (55)bank reconciliation 银行存款调节表 !ZS5}/ZU
B (56)bank statement 银行对账单 BD2Gv)?g
B (57)bankruptcy 破产 +
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B (58)basis of apportionment 分摊基础 yk0^m/=C(
B (59)batch 批量 K!a7Hg
B (60)batch costing 分批成本计算 >@tJ7mM
B (61)beta factor B(市场)风险因素 6
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B (62)bill 账单 1VA%xOURh
B (63)bill of exchange 汇票 +2#pP
B (64)bill of landing 提单 Bo4iX,zu
B (65)bill of materials 用料预计单 ffy,ds_7
B (66)bill payable 应付票据 ef K
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B (67)bill receivable 应收票据 a\m0X@Q
B (68)bin card 存货记录卡 ;"2(e7ir
B (69)bonus 红利 af_bG;
B (70)book-keeping 薄记 "lA8CA
B (71)Boston classification 波士顿分类
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B (72)breakeven chart 保本图 CqLAtS X7
B (73)breakeven point 保本点 1`2lq~=GV
B (74)breaking-down time 复位时间 2m,t<Y;
B (75)budget 预算 LG
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B (76)budget center 预算中心 ~.Er
B (77)budget cost allowance 预算成本折让 |@rYh-5
B (78)budget manual 预算手册 LHMA-0$ ?)
B (79)budget period 预算期间 !JQ'~#jKN
B (80)budgetary control 预算控制 GrA}T` ]
B (81)budgeted capacity 预算生产能力 }F-,PSH
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B (82)burden 制造费用 0Wb3M"#9<
B (83)business center 经营中心 i\zN1T_
B (84)business entity 营业个体 W]5
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B (85)business unit 经营单位 Nazr4QU
B (86)buy-out management 管理性购买产权 +7Qj%
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B (87)by-product 副产品 :+<GJj_d+
C (88)called-up share capital 催缴股本 rsD?
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C (89)capacity 生产能力 /h ,-J 8[
C (90)capacity ratios 生产能力比率 @<$_X1)s
C (91)capital 资本 ,#.9^J
C (92)capital assets pricing model资本资产计价模式 iza.' Mm~
C (93)capital commitment 承诺资本 Uc0Sb
C (94)capital employed 已运用的资本 5N[H@%>QO
C (95)capital expenditure 资本支出 )2?A|f8
C (96)capital expenditureauthorization 资本支出核准 uDMyO<\
C (97)capital expenditure control 资本支出控制 Bg}(Sy
C (98)capital expenditure proposal资本支出申请 ]4[^S.T=
C (99)capital funding planning 资本基金筹集计划 ?Lem|zo
C (100)capital gain 资本收益 72sBx3 ;
C (101)capital investment appraisal资本投资评估 qb PC5v
C (102)capital maintenance 资本保全 l j %k/u
C (103)capital resource planning 资本资源计划 4EFP*7X
C (104)capital surplus 资本盈余 }-PV%MNud
C (105)capital turnover 资本周转率 D n}TO*
C (106)card 记录卡 }/VSIS@Z
C (107)cash 现金 -O6\!Wo=-
C (108)cash account 现金账户 ;f[@zo><r
C (109)cash book 现金账薄 ^ oh%Ns
C (110)cash cow 金牛产品 (h27SLY
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C (111)cash flow 现金流量 +||[H)qym
C (112)cash discounted 现金贴现 ]Czq
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C (113)cash flow budget 现金流量预算 e:(~=9}Li
C (114)cash flow statement 现金流量表 @,SN8K0T
C (115)cash ledger 现金分类账
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C (116)cash limit 现金限额 J:2Su1"ODh
C (117)CCA 现时成本会计 4(p,@e31
C (118)center 中心 fVxRK\a\\
C (119)changeover time 变更时间 l`vr({A
C (120)chartered entity 特许经济个体 y0
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C (121)cheque 支票 lPn&,\9@~
C (122)cheque register 支票登记薄 (=w ff5U
C (123)coin analysis 零钱分类 B=hJ*
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C (124)classification 分类 eo'C)j# U
C (125)clock card 工时卡 DZ&AwF
C (126)code 代码 23gJD8i8
C (127)commitment accounting 承诺确认会计 LJBDB6
C (128)common cost 共同成本 mG+hLRTXP
C (129)company limited byguarantee 有限担保责任公司 OuU ]A[r
C (130)company limited shares 股份有限公司 1a;&&!X
C (131)competitive position 竞争能力状况 -1 _7z{.
C (132)concept 概念 bn8?-
C (133)conglomerate 跨行业企业 Tp%4{U/0`
C (134)consistency concept 一致性概念 dW
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C (135)consolidated accounts 合并报表 x^JjoI2vf
C (136)consolidation accounting 合并会计 ii]'XBSVd
C (137)consortium 财团 +ywd(Tuzm
C (138)contingency plan 应急计划 -QP&A >]7
C (139)contingent liabilities 或有负债 jY5BVTWnV
C (140)continuous operation 连续生产 nwAx47>{
C (141)contra 抵消 eO=!(
C (142)contract cost 合同成本 ,__|SnA.
C (143)contract costing 合同成本计算 oxL4* bqZ
C (144)contribution 贡献毛益 IP+1 :M
C (145)contribution centre 贡献中心 pI{s
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C (146)contribution chart 贡献图 &<%U7?{~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 g63?(+Fz
C (148)contribution to salesration 贡献毛益对销售比率 0-w^y<\
C (149)control 控制 ^9I^A!w=
C (150)control account 控制帐户 !YEU<9
C (151)control limits 控制限度 &_y+hV{
C (152)controllability concept 可控制概念 7Om)uUjU4
C (153)controllable cost 可控制成本 |A@Gch fd
C (154)conversion cost 加工成本 #L,5;R{`
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 -Fs^^={Q
C (156)corporate appraisal 公司评估 {cBLm/C
C (157)corporate planning 公司计划 hX@.k|Yd
C (158)corporate social reporting 公司社会报告 JPT VZ
C (159)corporation 股份公司 [/I1%6;
C (160)cost 成本 Gg9NG`e6I
C (161)cost account 成本帐户 #]5|Qhrr+
C (162)cost accounting 成本会计 g_w4}!|
C (163)cost accounting manual 成本手册 1eDc:!^SD
C (164)cost accounts calendar 成本报表的日历时间 ))>)qav
C (165)cost adjustment 成本调整 ps6c>AN`A&
C (166)cost allocation 成本分配 B.J4}Ua
C (167)cost apportionment 成本分摊 CfnRcnms
C (168)cost attribution 成本归属 e/h7x\Z
C (169)cost audit 成本审计 RU'DUf
C (170)cost behaviour 成本性态 4c=oAL
C (171)cost benefit analysis 成本效益分析 1f1J'du
C (172)cost center 成本中心 E5 0$y:
C (173)cost driver 成本动因