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注会《审计》英语常用词汇 _>Pk8~m
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1.audit 审计 .^i<xY
2.attestation 鉴证 XGfzEld2"
3.credibility 可信赖程度 Y@Y`gF6F
4.audit of financial statements 财务报表审计 )Zas
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5.agreed-upon procedures 执行商定程序 !?n
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6.high levels of assurance 高水平保证 .H8mRvd?
7.compilation 编制 3AURzU
8.reliability 可靠性 &Y1`?1;nw
9.relevance 相关性 7*i}km
10.professional skepticism 职业谨慎 K@HQrv
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11.objectivity 客观性 cd!|Ne>fe
12. professional competence 专业胜任能力 :pwa{P
13.Senior/CPA-in-charge 项目经理 %>Bko,ET
14.audit engagement letter 业务约定书 q
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15.recurring audit 连续审计 FV
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16.the client 委托人 u4YM^* S.
17.change CPA 更换注册会计师 k oM]S+
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18.the existing CPA 现任注册会计师 =7 VCtd/
19.the successor CPA 后任注册会计师 $uCiXDKCq
20.the preceding CPA前任注册会计师 6xHi\L
21.issue the audit report 出具审计报告 IAI(Ix
22.expert 专家 2F1ZAl
23.the board of directors 董事会 Gn59yG!4
24.knowledge of the entity‘ s business 了解被审计单位情况 $A`xhh[
25.assess material misstatement risks评估重大错报风险 i\Yl
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ep mJWbU
27.a general knowledge of —— 初步了解―――的情况 @`w n<%o$
28.a more knowledge of—— 进一步了解的情况 qD-fw-,:
29.the prior year‘s working papers 以前年度工作底稿 -es"0wS<u
30.minutes of meeting 会议纪要 |3;(~a)%
31.business risks 经营风险 XJSa]P^B1
32.appropriateness 适当性 @9 )}cg
33.accounting estimate 会计估计 !\;:36B#6
34.management representations 管理层声明 KCUU#t|8V\
35.going concern assumption 持续经营假设 rjUBLY1(
36.audit plan 审计计划 <C
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37.significant audit areas 重点审计领域 +K^h!d]
38.error 错误 _ h9o@
39.fraud舞弊 L
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40.modified or additional procedures 修改或追加审计程序 FLZS K:3B]
41.misappropriation of assets 侵占资产 T%(C-Quh
42.transactions without substance 虚假交易 :p>hW!~
43.unusual pressures 异常压力 x=]S.XI
44.the suspected noncompliance 涉嫌存在违法行为 @2
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45.materialiy 重要性 9t K>gwb
46.exceed the materiality level 超过重要性水平 rbyY8
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47.approach the materiality level 接近重要性水平 Zu21L3
48.an acceptably low level 可接受水平 dl0FQNz8@B
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 J02^i5l
50.misstatements or omissions 错报或漏报 AW~"yI<
51.aggregate 总计 tnb$sulc+
52.subsequent events 期后事项 \a))
53.adjust the financial statements 调整财务报表 q[d)e6
54.perform additional audit procedures 实施追加的审计程序 _KN/@(+F
55.audit risk 审计风险 gnLn7?
56.detection risk 检查风险 Jdj?I'XtY
57.inappropriate audit opinion 不适当的审计意见 81F,Y)x.
58.material misstatement 重大的错报 ^.goO]
59.tolerable misstatement 可容忍错报 8IGt4UF&?
60.the acceptable level of detection risk 可接受的检查风险 XE rUS80
61.assessed level of material misstatement risk 重大错报风险的评估水平 CzVmNy)kl
62.simall business 小规模企业 cp6WMHLj
63.accounting system 会计系统 |P~;C6sf
64.test of control 控制测试 dE5D3ze
65.walk-through test 穿行测试 zO~9zlik
66.communication 沟通 *Zbuq8>
67.flow chart 流程图 t-7og;^8k
68.reperformance of internal control 重新执行 ^jD1vUL 2:
69.audit evidence 审计证据 DlTR|(AL
70.substantive procedures 实质性程序 3fr ^ T
71.assertions 认定 >w|*ei:@S
72.esistence 存在 =X(%Svnp
73.occurrence 发生 g"hJ{{<
74.completeness 完整性 riCV&0"n
75.rights and obligations 权利和义务 [}2Z/
76.valuation and allocation 计价和分摊 TDNf)Mm
77.cutoff 截止 t'1Y@e
78.accuracy 准确性 9}P"
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79.classification 分类 Yr+23Ro
80.inspection 检查
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81.supervision of counting 监盘 qp p/8M
82.observation 观察 C#Bz>2;#
83.confirmation 函证 S%mfs!E>
84.computation 计算 ]lBGyUJn
85.analytical procedures 分析程序 u\1>gDI )|
86.vouch 核对 DN8}glVxV
87.trace 追查 z[nS$]u
88.audit sampling 审计抽样 d=3'?l`
89.error 误差 \Kavw
90.expected error 预期误差 ^3]UZ@
91.population 总体 }#`:Qb \U
92.sampling risk 抽样风险 oxz{ ejd{
93.non- sampling risk 非抽样风险 {i [y9
94.sampling unit 抽样单位 \7v)iG|#G&
95.statistical sampling 统计抽样 -YGbfd<wq
96.tolerable error 可容忍误差 p9qKLJ*.C
97.the risk of under reliance 信赖不足风险 r8/l P}(F
98.the risk of over reliance 信赖过度风险 oPQtGl p
99.the risk of incorrect rejection 误拒风险 y$W|~ H
100. the risk of incorrect acceptance 误受风险 jO~:<y3
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101.working trial balance 试算平衡表 1X1 NtS@
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 ZcE_f>KV
104.cash disbursement 现金支出 ;xYNX
105.bank statement 银行对账单 S :bC[}
106.bank reconciliation 银行存款余额调节表 T7*wS#z)h
107.balance sheet date 资产负债表日 oG oK,
108.net realizable value 可变现净值
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109.storeroom 仓库 K^l:MxO-X
110.sale invoice 销售发票 PWr(*ZP>hI
111.price list 价目表 R^#@lI~
112.positive confirmation request 积极式询证函 aA'TD:&p1
113.negative confirmation request 消极式询证函 9~\kF5Q"
114.purchase requisition 请购单 jXg
115.receiving report 验收报告 \nqkA{;B{
116.gross margin 毛利 G}d-(X
117.manufacturing overhead 制造费用 )
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118.material requisition 领料单 ~B i_7 Q
119.inventory-taking 存货盘点 U7@AC}.+
120.bond certificate 债券 H^%lDz
121.stock certificate 股票 -~{c
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122.audit report 审计报告 .Ajz
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123.entity 被审计单位 <Zb/
124.addressee of the audit report 审计报告的收件人 fwR_OB:$
125.unqualified opinion 无保留意见 d3Mva,bw<
126.qualified opinion 保留意见 XOP"Px@
127.disclaimer of opinion 无法表示意见 YwEpy(}hJm
128.adverse opinion 否定意见 */qtzt
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A (1)ABC 作业基础成本计算 8IQtz2
A (2)absorbed overhead 已吸收制造费用 [Nm4sI11
A (3)absorption costing 吸收成本计算 kOwMs<1J
A (4)account 账户,报表 1{x.xi"A/
A (5)accounting postulate 会计假设 {Ro2ouQ!V
A (6)accounting series release 会计公告文件 thlY0XCq,%
A (7)accounting valuation 会计计价 hwYQGtjF
A (8)account sale 承销清单 H`hnEOyLp
A (9)accountability concept 经营责任概念 JuR"J1MY
A (10)accountancy 会计职业
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A (11)accountant 会计师 +n0r0:z0
A (12)accounting 会计 {$D,?V@%_
A (13)agency cost 代理成本 &)wiKh"$
A (14)accounting bases 会计基础 nQX+pkJ
A (15)accounting manual 会计手册 g#]" hn
A (16)accounting period 会计期间 N
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A (17)accounting policies 会计方针 S{t +>/
A (18)accounting rate of return 会计报酬率 |077Sf|
A (19)accounting reference date 会计参照日 4S"\~><
A (20)accounting reference period 会计参照期间 z;f2*F
A (21)accrual concept 应计概念 {PP9$>4`l
A (22)accrual expenses 应计费用 }_/Hdmmx
A (23)acid test ration 速动比率(酸性测试比率) 3981ie
A (24)acquisition 购置 PX:'/{V
A (25)acquisition accounting 收购会计 H<hVTc{K
A (26)activity based accounting 作业基础成本计算 !%+2Yifna
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 8I20*#
A (29)advice note 发货通知 P9Yy9_a|x
A (30)amortization 摊销 E907fX[R~
A (31)analytical review 分析性检查 ok^d@zI
A (32)annual equivalent cost 年度等量成本法 -Xu.1S
A (33)annual report and accounts 年度报告和报表 (
9!k#
A (34)appraisal cost 检验成本 :K`ESq!8u
A (35)appropriation account 盈余分配账户 O4\Z!R60g
A (36)articles of association 公司章程细则 n9w9JXp;!
A (37)assets 资产 G@FI0\t
A (38)assets cover 资产保障 q\Q{sv_
A (39)asset value per share 每股资产价值 {e[%;W%c&
A (40)associated company 联营公司 '|]e<Mt-
A (41)attainable standard 可达标准 :P,sxDlG)
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A (42)attributable profit 可归属利润 ]xC#rwHUC
A (43)audit 审计 sQ6}\
A (44)audit report 审计报告 O RGD
A (45)auditing standards 审计准则 f0<hE2
A (46)authorized share capital 额定股本 )[H{yQ
A (47)available hours 可用小时 MObt,[^W
A (48)avoidable costs 可避免成本 S=R7`a<.5
B (49)back-to-back loan 易币贷款 mpAR7AG6
B (50)backflush accounting 倒退成本计算 }I|u'#n_
B (51)bad debts 坏帐 ;k"Bse!/
B (52)bad debts ratio 坏帐比率 h~&gIub
B (53)bank charges 银行手续费 L
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B (54)bank overdraft 银行透支 M;cO0UIwO
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 P71 (
B (57)bankruptcy 破产 bfB\h*XO
B (58)basis of apportionment 分摊基础 gmIqT
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B (59)batch 批量 pi=-#g(2
B (60)batch costing 分批成本计算 .)}@J5P)
B (61)beta factor B(市场)风险因素 sw
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B (62)bill 账单 'O5'i\uz
B (63)bill of exchange 汇票 Y2xL>
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B (64)bill of landing 提单 .Ha'
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B (65)bill of materials 用料预计单 <VD8bTk
B (66)bill payable 应付票据 {o5V7*P;_
B (67)bill receivable 应收票据 F'g Vzf
B (68)bin card 存货记录卡 mj|)nOd
B (69)bonus 红利 X;<BzA!H
B (70)book-keeping 薄记 D:k3"
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B (71)Boston classification 波士顿分类 o]nw0q?
B (72)breakeven chart 保本图 "UEv&mQ
B (73)breakeven point 保本点 <%xS{!'}
B (74)breaking-down time 复位时间 x~.:64
B (75)budget 预算 F+ E|r6'i
B (76)budget center 预算中心 y=In?QN{6*
B (77)budget cost allowance 预算成本折让 .sQ=;w/ZA
B (78)budget manual 预算手册 #cj6{%c4
B (79)budget period 预算期间 MCU_Z[N#10
B (80)budgetary control 预算控制 66^ycZCH
B (81)budgeted capacity 预算生产能力 763+uFx^
B (82)burden 制造费用 +?p.?I
B (83)business center 经营中心 f|y:vpd%
B (84)business entity 营业个体 'J,T{s1J
B (85)business unit 经营单位 83;NIE;
B (86)buy-out management 管理性购买产权 SQeRSz8bK4
B (87)by-product 副产品 AuR$g7z
C (88)called-up share capital 催缴股本 Lh.`C7]
C (89)capacity 生产能力 Vy_2 .
C (90)capacity ratios 生产能力比率 P&Pj>!T5
C (91)capital 资本 gN)c
C (92)capital assets pricing model资本资产计价模式 A
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C (93)capital commitment 承诺资本 2e$w?W0^
C (94)capital employed 已运用的资本 3Tn)Z1o
C (95)capital expenditure 资本支出 Cy*|&=>j
C (96)capital expenditureauthorization 资本支出核准 qlA7tU2p&
C (97)capital expenditure control 资本支出控制 %0? M?Jf
C (98)capital expenditure proposal资本支出申请 p7:{^
C (99)capital funding planning 资本基金筹集计划 E*# ]**
C (100)capital gain 资本收益 ]7;\E\o
C (101)capital investment appraisal资本投资评估 *^([ ~[
C (102)capital maintenance 资本保全 FQ>`{%>
C (103)capital resource planning 资本资源计划 C7H/N<VAq
C (104)capital surplus 资本盈余 9;?UvOI;
C (105)capital turnover 资本周转率 [F5h
C (106)card 记录卡 wvrrMGU)a
C (107)cash 现金 88c<:fK
C (108)cash account 现金账户 ICAH G7 ,
C (109)cash book 现金账薄 4%1
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C (110)cash cow 金牛产品 6sa"O89
C (111)cash flow 现金流量 N)&4Hy
C (112)cash discounted 现金贴现 "B_K
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C (113)cash flow budget 现金流量预算 Hcc"b0>}{
C (114)cash flow statement 现金流量表 >5Wlc$
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C (115)cash ledger 现金分类账 5e
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C (116)cash limit 现金限额 rHP%0f9:
C (117)CCA 现时成本会计 f]7M'sy |
C (118)center 中心 {QCf}@_]h
C (119)changeover time 变更时间 _z[#}d;k
C (120)chartered entity 特许经济个体 PQ@L+],C
C (121)cheque 支票 31EyDU,W
C (122)cheque register 支票登记薄 P>9aI/d9
C (123)coin analysis 零钱分类 1^i Pji/
C (124)classification 分类 Fq9Q+RNMZL
C (125)clock card 工时卡 8u!"#S#>a
C (126)code 代码 o[E_Ge}g8
C (127)commitment accounting 承诺确认会计 }8;[O
9
C (128)common cost 共同成本 d~h:~
C (129)company limited byguarantee 有限担保责任公司 V21njRS
C (130)company limited shares 股份有限公司 m^x6>9,
C (131)competitive position 竞争能力状况 :_Eqf8T
C (132)concept 概念 JoSJH35=:
C (133)conglomerate 跨行业企业 n ]dL?BJ
C (134)consistency concept 一致性概念 sl2@umR7%(
C (135)consolidated accounts 合并报表 aTf`BG{kw
C (136)consolidation accounting 合并会计 :8A!HI}m{
C (137)consortium 财团 J<Pw+6B~
C (138)contingency plan 应急计划 :{(w3<i
C (139)contingent liabilities 或有负债 ^( Rvk
C (140)continuous operation 连续生产 5XLs} :
C (141)contra 抵消 si4don
C (142)contract cost 合同成本 WoxwEi1~0
C (143)contract costing 合同成本计算 `Y?87f:SP
C (144)contribution 贡献毛益 inlk++Og
C (145)contribution centre 贡献中心 e L.(p
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C (146)contribution chart 贡献图 wCk~CkC?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ki>~H!zB
C (148)contribution to salesration 贡献毛益对销售比率 U\rh[0
C (149)control 控制 `gKf#f
C (150)control account 控制帐户 |pa$*/!NT
C (151)control limits 控制限度 )*c>|7G
C (152)controllability concept 可控制概念 R-^96fFBy
C (153)controllable cost 可控制成本 1He{v#
C (154)conversion cost 加工成本 HK+/:'Pu
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 +{]xtQB=,{
C (156)corporate appraisal 公司评估 xA
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C (157)corporate planning 公司计划 mw5?[@G-
C (158)corporate social reporting 公司社会报告 .UoOO'1K
C (159)corporation 股份公司 Ngg?@pG0y
C (160)cost 成本 d,$d~alY
C (161)cost account 成本帐户 F7")]q3I~
C (162)cost accounting 成本会计 BPr^D0P
C (163)cost accounting manual 成本手册 c)0amM
C (164)cost accounts calendar 成本报表的日历时间 <LRey%{q
C (165)cost adjustment 成本调整 e$Y[Z{T5
C (166)cost allocation 成本分配 sKyPosnP
C (167)cost apportionment 成本分摊 {-BRt)L[
C (168)cost attribution 成本归属 q64k7<C,
C (169)cost audit 成本审计 ?uMQP NYs
C (170)cost behaviour 成本性态 E\; ikX&1
C (171)cost benefit analysis 成本效益分析 moVbw`T
C (172)cost center 成本中心
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C (173)cost driver 成本动因