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注会《审计》英语常用词汇 h`\$8oV
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1.audit 审计 4~h0/H"
2.attestation 鉴证 ~S
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3.credibility 可信赖程度 sIf]e'@AC
4.audit of financial statements 财务报表审计 M' z.d
5.agreed-upon procedures 执行商定程序 n4S
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6.high levels of assurance 高水平保证 zgEN2d
7.compilation 编制 @ewaj!
8.reliability 可靠性 O[t?*m1/
9.relevance 相关性 2}
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10.professional skepticism 职业谨慎 vRC >=y*=
11.objectivity 客观性 _MTZuhY
12. professional competence 专业胜任能力 c86KDEF
13.Senior/CPA-in-charge 项目经理 [(x*!,=
14.audit engagement letter 业务约定书 `i
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15.recurring audit 连续审计 1gkpK`u(B
16.the client 委托人 6R<+_e+v
17.change CPA 更换注册会计师 y*+8Z&i.:
18.the existing CPA 现任注册会计师 FqA
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19.the successor CPA 后任注册会计师 Ut\:jV=f
20.the preceding CPA前任注册会计师 Dh2Cj-|
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21.issue the audit report 出具审计报告 z6@8Is
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22.expert 专家 fm-m?=
23.the board of directors 董事会 A/2$~4,
24.knowledge of the entity‘ s business 了解被审计单位情况 O)vGIp?f't
25.assess material misstatement risks评估重大错报风险 9h\RXVk{tA
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 "ymR8y'
27.a general knowledge of —— 初步了解―――的情况 F*@2 )
28.a more knowledge of—— 进一步了解的情况 E|c(#P{
29.the prior year‘s working papers 以前年度工作底稿 2H.g!( Oza
30.minutes of meeting 会议纪要 Q&r.wV|
31.business risks 经营风险 |Qcz5M90e
32.appropriateness 适当性 uxD3+Q
33.accounting estimate 会计估计 @a@}xgn{
34.management representations 管理层声明 $3 -QM
35.going concern assumption 持续经营假设 -V6caVlg
36.audit plan 审计计划 7>gjq'0
37.significant audit areas 重点审计领域 ,b!D8{W"N
38.error 错误 N
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39.fraud舞弊 MZQDFuvDxZ
40.modified or additional procedures 修改或追加审计程序 _LwF:19Il
41.misappropriation of assets 侵占资产 pZ|{p{_j
42.transactions without substance 虚假交易 jdJTOT
43.unusual pressures 异常压力 EOu[X'gLr
44.the suspected noncompliance 涉嫌存在违法行为 \DujF>:
45.materialiy 重要性 i;9X_?QF
46.exceed the materiality level 超过重要性水平 <
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47.approach the materiality level 接近重要性水平 .
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48.an acceptably low level 可接受水平 >eG<N@13p
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 BZQ}c<Nl
50.misstatements or omissions 错报或漏报 VBi gUK4
51.aggregate 总计 ^zV_vB)n
52.subsequent events 期后事项 \h=*pAf
53.adjust the financial statements 调整财务报表 YT+b{
54.perform additional audit procedures 实施追加的审计程序 )TiM>{
55.audit risk 审计风险 ]m1p<*0I$
56.detection risk 检查风险 yYJ_;Va
57.inappropriate audit opinion 不适当的审计意见 d"Zu10
58.material misstatement 重大的错报 ZtO$kK%q;
59.tolerable misstatement 可容忍错报 a
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60.the acceptable level of detection risk 可接受的检查风险 H5Eso*v@
61.assessed level of material misstatement risk 重大错报风险的评估水平 [nig^8
62.simall business 小规模企业 ^4
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63.accounting system 会计系统 ;&CLb`<y
64.test of control 控制测试 Ny7*MZ-
65.walk-through test 穿行测试 2mzn{S)nV
66.communication 沟通 SZe55mK `
67.flow chart 流程图 K\9CW%W
68.reperformance of internal control 重新执行 @6~lZgXOV[
69.audit evidence 审计证据 1i$VX|r
70.substantive procedures 实质性程序 ]P wS3:x
71.assertions 认定 IXtG
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72.esistence 存在 R&Nl!QTJj
73.occurrence 发生 [5L?#Y
74.completeness 完整性 <9X@\uvU.<
75.rights and obligations 权利和义务 G-)e(u
76.valuation and allocation 计价和分摊 b/a\{
77.cutoff 截止 *tj(,:!
78.accuracy 准确性 _x(hlHFk
79.classification 分类 CBf[$[e
80.inspection 检查 eg/itty
81.supervision of counting 监盘 Ga02Zk
82.observation 观察 ;GG,Z#\m
83.confirmation 函证 ^7+;XUyg
84.computation 计算 ,L-/7}"VHA
85.analytical procedures 分析程序 ?&wrz
86.vouch 核对 &,G2<2_ b
87.trace 追查 JS ^Cc
88.audit sampling 审计抽样 j
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89.error 误差 %dPk,Ylz
90.expected error 预期误差 RBf#5VjOG!
91.population 总体 *nU5PSs
92.sampling risk 抽样风险 Lp:VU-S
93.non- sampling risk 非抽样风险 ?SgFD4<~P
94.sampling unit 抽样单位 4Pc-A
95.statistical sampling 统计抽样 Ygk_gBRiC
96.tolerable error 可容忍误差 13F]7l-#
97.the risk of under reliance 信赖不足风险 Z(|$[GZP[
98.the risk of over reliance 信赖过度风险 8%B_nVc
99.the risk of incorrect rejection 误拒风险 I[|Y
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100. the risk of incorrect acceptance 误受风险 |OCiq|#
101.working trial balance 试算平衡表 5&Yt=)c\
102.index and cross-referencing 索引和交叉索引 }nPt[77U_7
103.cash receipt 现金收入 hOk9 y=
104.cash disbursement 现金支出 2{=D)aC$f
105.bank statement 银行对账单 \0 h>!u
106.bank reconciliation 银行存款余额调节表 Vv+nq_
107.balance sheet date 资产负债表日 ^/E'Rf3[A
108.net realizable value 可变现净值 *B!Ox}CI.L
109.storeroom 仓库 UZs '[pm)
110.sale invoice 销售发票 T2Z$*;,>T
111.price list 价目表 ,V
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112.positive confirmation request 积极式询证函 8[J%TWq%9
113.negative confirmation request 消极式询证函 cy,6^d
114.purchase requisition 请购单 *Lrrl
115.receiving report 验收报告 |MGT8C&^!
116.gross margin 毛利 ]2f-oz*hU
117.manufacturing overhead 制造费用 wicsf<]
118.material requisition 领料单 Mu`_^gG
119.inventory-taking 存货盘点 w~Q\:<x&~Z
120.bond certificate 债券 8m' f8.x
121.stock certificate 股票 wp1O*)/q
122.audit report 审计报告 uxL+oP0
123.entity 被审计单位 ?9{^gW4|
124.addressee of the audit report 审计报告的收件人 zNo,PERG
125.unqualified opinion 无保留意见 H.l0kBeG
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 3HtM<su*h
128.adverse opinion 否定意见 )x\%*ewY
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A (1)ABC 作业基础成本计算 OAq-(_H
A (2)absorbed overhead 已吸收制造费用 IIY_Q9in
A (3)absorption costing 吸收成本计算 TW&s c9
A (4)account 账户,报表 ktqFgU#rT
A (5)accounting postulate 会计假设 2H$](k?
A (6)accounting series release 会计公告文件 %52e^,//
A (7)accounting valuation 会计计价 A nl1+
A (8)account sale 承销清单 geK;r0(f
A (9)accountability concept 经营责任概念 WDx
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A (10)accountancy 会计职业 `m(ZX\W]
A (11)accountant 会计师 *3Lo[GE>
A (12)accounting 会计 r&R~a9+)
A (13)agency cost 代理成本 XHJdynt/
A (14)accounting bases 会计基础 ek5j;%~g1
A (15)accounting manual 会计手册 hd'QMr[;
A (16)accounting period 会计期间 E!}'cxb^
A (17)accounting policies 会计方针 ?&:N|cltD
A (18)accounting rate of return 会计报酬率 ^n~Kr1}nj
A (19)accounting reference date 会计参照日 a7_Q8iMe
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 aoW2 c1`?Z
A (22)accrual expenses 应计费用 "Fmq$.$%
A (23)acid test ration 速动比率(酸性测试比率) /Hk})o_
A (24)acquisition 购置 66>X$nx(z
A (25)acquisition accounting 收购会计 L>/$l(
A (26)activity based accounting 作业基础成本计算 C&0f8PnD
A (27)adjusting events 调整事项 HkRvcX
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A (28)administrative expenses 行政管理费 5u9 lKno
A (29)advice note 发货通知 m
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A (30)amortization 摊销 Oi|cTZ@A-
A (31)analytical review 分析性检查 O2 Y|<m
A (32)annual equivalent cost 年度等量成本法 @dK_w'W
A (33)annual report and accounts 年度报告和报表 nWCJY:q;5
A (34)appraisal cost 检验成本 rV"3oM]Lo
A (35)appropriation account 盈余分配账户 DmgDhNXKq
A (36)articles of association 公司章程细则 _gK}Gi?|
A (37)assets 资产 ES,JdImZ|
A (38)assets cover 资产保障 *j(fk[,i
A (39)asset value per share 每股资产价值 AiR#:r
A (40)associated company 联营公司 BIMX2.S1o
A (41)attainable standard 可达标准 g,YF$:e
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A (42)attributable profit 可归属利润 .&]3wB~
A (43)audit 审计 kygj" @EX
A (44)audit report 审计报告 mgjcA5z
A (45)auditing standards 审计准则 aO |@w"p8
A (46)authorized share capital 额定股本 ?8grK
A (47)available hours 可用小时 _0naqa!JyH
A (48)avoidable costs 可避免成本 ?
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B (49)back-to-back loan 易币贷款 "(H%m9K
B (50)backflush accounting 倒退成本计算 ^WWr8-
B (51)bad debts 坏帐 arKf9`9
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费 ,>(X}Q
B (54)bank overdraft 银行透支 ^K[xVB(&
B (55)bank reconciliation 银行存款调节表 FDiDHOR
B (56)bank statement 银行对账单 D{8B;+
B (57)bankruptcy 破产 .yTo)t
B (58)basis of apportionment 分摊基础 z4J\BB
B (59)batch 批量 '9vsv\A&
B (60)batch costing 分批成本计算 =?Co<972Z
B (61)beta factor B(市场)风险因素 ;gHcDnH)
B (62)bill 账单 [Ti' X#
B (63)bill of exchange 汇票 p{qA%D
B (64)bill of landing 提单 #Z]Cq0=
B (65)bill of materials 用料预计单 QN#Lbsd
B (66)bill payable 应付票据 ]E:L
B (67)bill receivable 应收票据 xZq, kP^
B (68)bin card 存货记录卡 &> .QDO
B (69)bonus 红利 c;29GHs2
B (70)book-keeping 薄记 ZrP
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B (71)Boston classification 波士顿分类 a]V#mF |{
B (72)breakeven chart 保本图 fUq}dAs*K
B (73)breakeven point 保本点 CO
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B (74)breaking-down time 复位时间 ,,EG"Um6
B (75)budget 预算 Wvd-b
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B (76)budget center 预算中心 " E5=AWd
B (77)budget cost allowance 预算成本折让 k=Wt
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B (78)budget manual 预算手册 ,{"K^
B (79)budget period 预算期间 Lo[;{A$u
B (80)budgetary control 预算控制 qoph#\
B (81)budgeted capacity 预算生产能力 [r]<~$
B (82)burden 制造费用 +=L+35M
B (83)business center 经营中心 ga1b%5]v.
B (84)business entity 营业个体 S:2 xm8
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B (85)business unit 经营单位 _Co
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B (86)buy-out management 管理性购买产权 |j8#n`'
B (87)by-product 副产品 \ X6y".|-
C (88)called-up share capital 催缴股本 ]=|iO~WN
C (89)capacity 生产能力 02^\np
C (90)capacity ratios 生产能力比率 rP6k}
C (91)capital 资本 /'v!{m
C (92)capital assets pricing model资本资产计价模式 Uq%|v
C (93)capital commitment 承诺资本 ~d3BVKP5
C (94)capital employed 已运用的资本 ^^xzaF
C (95)capital expenditure 资本支出 RHu,t5,
C (96)capital expenditureauthorization 资本支出核准 8z&/{:Z@pH
C (97)capital expenditure control 资本支出控制 Vhm^<I-d
C (98)capital expenditure proposal资本支出申请 u91
C (99)capital funding planning 资本基金筹集计划 4^6Oh#p0
C (100)capital gain 资本收益 FNl^ lj`Y
C (101)capital investment appraisal资本投资评估 D*HK[_5
C (102)capital maintenance 资本保全 8,CL>*A
C (103)capital resource planning 资本资源计划 ZkMHy1
C (104)capital surplus 资本盈余 4g.S!-H@R
C (105)capital turnover 资本周转率 5(\[Gke
C (106)card 记录卡 lvk*Db$
C (107)cash 现金 9 771D
C (108)cash account 现金账户 el^<M,7!
C (109)cash book 现金账薄 #TP Y
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C (110)cash cow 金牛产品 kl&_O8E+K
C (111)cash flow 现金流量 FQJFq6l
C (112)cash discounted 现金贴现 ,*p(q/kJh~
C (113)cash flow budget 现金流量预算 zzKU s "u
C (114)cash flow statement 现金流量表 {#{nU NW
C (115)cash ledger 现金分类账 ~vR<UQz
C (116)cash limit 现金限额 4x/u$Ixzh=
C (117)CCA 现时成本会计 PO2]x:
C (118)center 中心 (ubK
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C (119)changeover time 变更时间 G_5NS<JE"S
C (120)chartered entity 特许经济个体
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C (121)cheque 支票 "yXqf%CGE
C (122)cheque register 支票登记薄 ?H!X
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C (123)coin analysis 零钱分类 Ga*
C (124)classification 分类 L
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C (125)clock card 工时卡 NL ceBok
C (126)code 代码 cja-MljD
C (127)commitment accounting 承诺确认会计 h/l?,7KHI
C (128)common cost 共同成本 %cMayCaI!@
C (129)company limited byguarantee 有限担保责任公司 A kqGk5e
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C (130)company limited shares 股份有限公司 tkix@Q!;\
C (131)competitive position 竞争能力状况 3'`X_C|d53
C (132)concept 概念 JDMsco+j5
C (133)conglomerate 跨行业企业 7aNoqS+
C (134)consistency concept 一致性概念 st CFLYox
C (135)consolidated accounts 合并报表 Yr:$)ap
C (136)consolidation accounting 合并会计 ui^v.YCMI
C (137)consortium 财团 iB'g7&,L
C (138)contingency plan 应急计划 jRdW=/q+(
C (139)contingent liabilities 或有负债 "w{,ndZ
C (140)continuous operation 连续生产 9**u\H)P6
C (141)contra 抵消 vf_pEkx*wD
C (142)contract cost 合同成本 3j$,x(ua9
C (143)contract costing 合同成本计算 v\COl*
C (144)contribution 贡献毛益 t== a(e
C (145)contribution centre 贡献中心 ,P
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C (146)contribution chart 贡献图 x\(yjNZH
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 p WKpc
C (148)contribution to salesration 贡献毛益对销售比率 7m9T'
C (149)control 控制 :&D$Q
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C (150)control account 控制帐户 Vg"Ze[dA
C (151)control limits 控制限度 $2*&\/;-E!
C (152)controllability concept 可控制概念 }(if|skau
C (153)controllable cost 可控制成本 ok9G 9|HA
C (154)conversion cost 加工成本 |.U-
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 !yTj
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C (156)corporate appraisal 公司评估 v{>9&o.J
C (157)corporate planning 公司计划 j: B,K.:
C (158)corporate social reporting 公司社会报告 +&TcTu#.`
C (159)corporation 股份公司 qT_E=)1
C (160)cost 成本 qfEB VS(
C (161)cost account 成本帐户
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C (162)cost accounting 成本会计 6I\mhw!pQ
C (163)cost accounting manual 成本手册 \U'TL_Ql
C (164)cost accounts calendar 成本报表的日历时间 }=."X8zOI8
C (165)cost adjustment 成本调整 |teDe6\m
C (166)cost allocation 成本分配 F30jr6F\
C (167)cost apportionment 成本分摊 zzBq b\Ky
C (168)cost attribution 成本归属 vui{["
C (169)cost audit 成本审计 FUTDR-q O
C (170)cost behaviour 成本性态 ()i!Uo
C (171)cost benefit analysis 成本效益分析 su]ywVoRT
C (172)cost center 成本中心 j~Xn\~*n
C (173)cost driver 成本动因