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注会《审计》英语常用词汇 @"s\eL,r
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1.audit 审计 Kfj*uzKB
2.attestation 鉴证 [&*$!M
3.credibility 可信赖程度 \i-jME(sN
4.audit of financial statements 财务报表审计 bIm$7a`T
5.agreed-upon procedures 执行商定程序 N,
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6.high levels of assurance 高水平保证 S'-<p<;D\B
7.compilation 编制 |?Q(4(D`*
8.reliability 可靠性 p _e-u-
9.relevance 相关性 ^BM/K&7^
10.professional skepticism 职业谨慎 +29;T0>a
11.objectivity 客观性 6\,^MI
12. professional competence 专业胜任能力 >B~jPU
13.Senior/CPA-in-charge 项目经理 >V(2Ke Y
14.audit engagement letter 业务约定书 U30)r+&
15.recurring audit 连续审计 bT-G<h*M
16.the client 委托人 lSyp
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17.change CPA 更换注册会计师 zs"AYxr
18.the existing CPA 现任注册会计师 8"LaP3U
19.the successor CPA 后任注册会计师 ^qbX9.\
20.the preceding CPA前任注册会计师 -R'p^cMA
21.issue the audit report 出具审计报告 p2~Q
22.expert 专家 w=e,gNO
23.the board of directors 董事会 |/fbU_d
24.knowledge of the entity‘ s business 了解被审计单位情况 (&MSP
25.assess material misstatement risks评估重大错报风险 na']{a1K
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8
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27.a general knowledge of —— 初步了解―――的情况 X}zKV
28.a more knowledge of—— 进一步了解的情况 s*CKFEb#
29.the prior year‘s working papers 以前年度工作底稿 xN"KSQpu
30.minutes of meeting 会议纪要 N/?MsrZw
31.business risks 经营风险 _R(5?rG,
32.appropriateness 适当性 Y)u}+Yg
33.accounting estimate 会计估计 ($
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34.management representations 管理层声明 L)nVNY@Mc
35.going concern assumption 持续经营假设 GPx S
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36.audit plan 审计计划 /1li^</|p`
37.significant audit areas 重点审计领域 el|t6ZT*
38.error 错误 2Bjp{)*
39.fraud舞弊 l!AZ$IV
40.modified or additional procedures 修改或追加审计程序 JNp`@`0V
41.misappropriation of assets 侵占资产 sf*SxdoZU
42.transactions without substance 虚假交易 $PS5xD~@
43.unusual pressures 异常压力 NuO>zAu
44.the suspected noncompliance 涉嫌存在违法行为 T (2,iG8
45.materialiy 重要性 peqFa._W
46.exceed the materiality level 超过重要性水平 Ee|+uQ981>
47.approach the materiality level 接近重要性水平 _Mt:^H}Sy
48.an acceptably low level 可接受水平 h5F'eur
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *VlYl"
50.misstatements or omissions 错报或漏报 e4)gF*
51.aggregate 总计 w|nVK9.
52.subsequent events 期后事项 @J<B^_+Se
53.adjust the financial statements 调整财务报表 Na~_=3+a
54.perform additional audit procedures 实施追加的审计程序 fA,+qs
55.audit risk 审计风险 FY|x<-f
56.detection risk 检查风险 a+~o: 5
57.inappropriate audit opinion 不适当的审计意见 2mlE;.}8
58.material misstatement 重大的错报 #P9VX5Tg
59.tolerable misstatement 可容忍错报 I(<G;ft<}
60.the acceptable level of detection risk 可接受的检查风险 *i?qOv/=>
61.assessed level of material misstatement risk 重大错报风险的评估水平 \~)573'
62.simall business 小规模企业 &vF "I'V
63.accounting system 会计系统 I@S<D"af
64.test of control 控制测试 `p ?E{k.N
65.walk-through test 穿行测试 #wjBMR%
66.communication 沟通 Ys_YjlMIbl
67.flow chart 流程图 C95,!q
68.reperformance of internal control 重新执行 {f&ga
69.audit evidence 审计证据 ]czy8n$+
70.substantive procedures 实质性程序 VDPN1+1*
71.assertions 认定 *(scSC>
72.esistence 存在 UA8!?r-cR
73.occurrence 发生 .~U9*5d
74.completeness 完整性 _[phs06A
75.rights and obligations 权利和义务 6+u'Tcb
76.valuation and allocation 计价和分摊 }6bLukv
77.cutoff 截止 I>5@s;
78.accuracy 准确性 j%}Jl
79.classification 分类 `SwnKg
80.inspection 检查 I7~|!d6
81.supervision of counting 监盘 G'py)C5;
82.observation 观察 |i`@!NrFL
83.confirmation 函证 "P{&UwMmh
84.computation 计算 >" .qFn g
85.analytical procedures 分析程序 $;CC
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86.vouch 核对 O$H150,Q
87.trace 追查 Vw*x3>`
88.audit sampling 审计抽样 5 q ,
89.error 误差 eFio,
90.expected error 预期误差 Xu_<4
91.population 总体 4B]61|A
92.sampling risk 抽样风险 5G<CDgl^!
93.non- sampling risk 非抽样风险 jVINc=o
94.sampling unit 抽样单位 `+.I
95.statistical sampling 统计抽样 upDQNG>d
96.tolerable error 可容忍误差 iW?9oe
97.the risk of under reliance 信赖不足风险 @;6}xO2
98.the risk of over reliance 信赖过度风险 Wn^^Q5U#
99.the risk of incorrect rejection 误拒风险 c Vn+~m_%
100. the risk of incorrect acceptance 误受风险 hQm4R]a
101.working trial balance 试算平衡表 +_eb*Z`5o
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 !_
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104.cash disbursement 现金支出 I{zE73
105.bank statement 银行对账单 TyWy5J<
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106.bank reconciliation 银行存款余额调节表 V@S/!h+
107.balance sheet date 资产负债表日 k^pu1g=6I
108.net realizable value 可变现净值 pCmJY
109.storeroom 仓库 {{3H\
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110.sale invoice 销售发票 &%X Jf~IQ
111.price list 价目表 u mlZ(??.
112.positive confirmation request 积极式询证函 h`]/3Ma*:
113.negative confirmation request 消极式询证函 @S7=6RKa[
114.purchase requisition 请购单 $/TA5h
115.receiving report 验收报告 w.aFaR)04
116.gross margin 毛利 HiG/(<bs9O
117.manufacturing overhead 制造费用 Z]TVH8%|k
118.material requisition 领料单 l _O~v?
119.inventory-taking 存货盘点 E ZKz-}
120.bond certificate 债券 0xUj#)
121.stock certificate 股票 PAwg&._K
122.audit report 审计报告 0NtsFPO
123.entity 被审计单位 o'7ju~0L
124.addressee of the audit report 审计报告的收件人 [\9(@Bx
125.unqualified opinion 无保留意见 ]zU<=b@
126.qualified opinion 保留意见 9'q /&uH
127.disclaimer of opinion 无法表示意见 ;lH,bX~5
128.adverse opinion 否定意见 P$/A! r
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 3cO[
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A (3)absorption costing 吸收成本计算 9!HMQ
A (4)account 账户,报表 $D s]\j*
A (5)accounting postulate 会计假设 Kw0V4UF
A (6)accounting series release 会计公告文件 W4*BR_H&*
A (7)accounting valuation 会计计价 jL+}F /~r
A (8)account sale 承销清单 &NjZD4m`=
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 @Q\$dneY
A (11)accountant 会计师 UT<bv}(J
A (12)accounting 会计 L*01l"5
A (13)agency cost 代理成本 DUKmwKM"k
A (14)accounting bases 会计基础 xO<-<sRA
A (15)accounting manual 会计手册 sQAc"S
A (16)accounting period 会计期间 [RFK-E
A (17)accounting policies 会计方针 G\N"rG =
A (18)accounting rate of return 会计报酬率 XjZao<?u
A (19)accounting reference date 会计参照日 @b*T4hwA.
A (20)accounting reference period 会计参照期间 3ZL7N$N}7
A (21)accrual concept 应计概念 8N*
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A (22)accrual expenses 应计费用 J
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A (23)acid test ration 速动比率(酸性测试比率) g~hk-nXL.
A (24)acquisition 购置 gVA}?t;
A (25)acquisition accounting 收购会计 uxMy1oy
A (26)activity based accounting 作业基础成本计算 FR,#s^kF
A (27)adjusting events 调整事项 6a]f&={E
A (28)administrative expenses 行政管理费 K:
o|kd
A (29)advice note 发货通知 qVD!/;l
A (30)amortization 摊销 =R;1vUio
A (31)analytical review 分析性检查 PtQ#
A (32)annual equivalent cost 年度等量成本法 G'?f!fz;
A (33)annual report and accounts 年度报告和报表 Ed&,[rC
A (34)appraisal cost 检验成本 pL}j
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A (35)appropriation account 盈余分配账户 k3/JQ]'D
A (36)articles of association 公司章程细则 0?Tk* X
A (37)assets 资产 q8xc70: R
A (38)assets cover 资产保障 EM54
A (39)asset value per share 每股资产价值 E}b>7L&w
A (40)associated company 联营公司 &>zy_)
A (41)attainable standard 可达标准 qe6C|W~n
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A (42)attributable profit 可归属利润 Z_V&IQo-7
A (43)audit 审计 #!=>muZt
A (44)audit report 审计报告 4`!
A (45)auditing standards 审计准则 ~?`9i>3W~
A (46)authorized share capital 额定股本 G9'YgW+$7
A (47)available hours 可用小时 \B>[j
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A (48)avoidable costs 可避免成本 snTJe[^d
B (49)back-to-back loan 易币贷款 K!-
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B (50)backflush accounting 倒退成本计算 :S99}pgY
B (51)bad debts 坏帐 W:{PBb"x8
B (52)bad debts ratio 坏帐比率 )>/j&>%
B (53)bank charges 银行手续费 |+;K
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B (54)bank overdraft 银行透支 RSPRfYU/
B (55)bank reconciliation 银行存款调节表 bV )PT`-,
B (56)bank statement 银行对账单 }OP%p/eY
B (57)bankruptcy 破产 0'%+X|
B (58)basis of apportionment 分摊基础 $E`iqRB
B (59)batch 批量 ,LW(mdIe(
B (60)batch costing 分批成本计算 cGpN4|*rQ
B (61)beta factor B(市场)风险因素 #}
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B (62)bill 账单 M89-*1
B (63)bill of exchange 汇票 R(/[NvUb
B (64)bill of landing 提单 r>Qyc
B (65)bill of materials 用料预计单 w*6!?=jP
B (66)bill payable 应付票据 ,O
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B (67)bill receivable 应收票据 vA2,&%jw
B (68)bin card 存货记录卡 fVA=<:
B (69)bonus 红利 9o_ g_q
B (70)book-keeping 薄记 ND e[2
B (71)Boston classification 波士顿分类 4iYKW2a
B (72)breakeven chart 保本图 #.MIW*==
B (73)breakeven point 保本点 VeD+U~ d
B (74)breaking-down time 复位时间 nv_m!JG7
B (75)budget 预算 zO).<xIq+
B (76)budget center 预算中心 FU]8.)`G
B (77)budget cost allowance 预算成本折让 6cQeL$,SQ
B (78)budget manual 预算手册 GLaZN4`
B (79)budget period 预算期间 w8ZHk?:
B (80)budgetary control 预算控制 5Aa31"43n
B (81)budgeted capacity 预算生产能力 7}#*3*]
B (82)burden 制造费用 H)j[eZP
B (83)business center 经营中心 +B`'P9Zk@
B (84)business entity 营业个体 4+/
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B (85)business unit 经营单位 j1;_w
B (86)buy-out management 管理性购买产权 U!a!|s>
B (87)by-product 副产品 c#\ah}
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C (88)called-up share capital 催缴股本 xJ=ZQ)&]
C (89)capacity 生产能力 =qV4Sje|q
C (90)capacity ratios 生产能力比率 Cz=A{<^g
C (91)capital 资本 M9(ez7Z
C (92)capital assets pricing model资本资产计价模式 Y-Zi
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C (93)capital commitment 承诺资本 [D<RV3x9
C (94)capital employed 已运用的资本 Giy3eva2
C (95)capital expenditure 资本支出 ;B|^2i1Wi
C (96)capital expenditureauthorization 资本支出核准 BGlGpl
C (97)capital expenditure control 资本支出控制 Rm,[D)D^0N
C (98)capital expenditure proposal资本支出申请 cotxo?)Zv
C (99)capital funding planning 资本基金筹集计划 B&4f
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C (100)capital gain 资本收益 B91S
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C (101)capital investment appraisal资本投资评估 PS_3Oq)
C (102)capital maintenance 资本保全 F.~n
C (103)capital resource planning 资本资源计划 2d5}`
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C (104)capital surplus 资本盈余 (aDb^(]>
C (105)capital turnover 资本周转率 [|:QE~U@
C (106)card 记录卡 g{g`YvLu^
C (107)cash 现金 p|FlWR'mA
C (108)cash account 现金账户 95.qAFB1
C (109)cash book 现金账薄 B
B2_J=wA
C (110)cash cow 金牛产品 ot|N;=ZKo
C (111)cash flow 现金流量 P3wU#qU
C (112)cash discounted 现金贴现 y'J:?!S,Yu
C (113)cash flow budget 现金流量预算 iX8h2l
C (114)cash flow statement 现金流量表 L\/u}]dPQ
C (115)cash ledger 现金分类账 (*Gi~?-
C (116)cash limit 现金限额 :DOr!PNA
C (117)CCA 现时成本会计 kP!%|&w;
C (118)center 中心 ffmG~$Yh_
C (119)changeover time 变更时间 UC8vR>e\
C (120)chartered entity 特许经济个体
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C (121)cheque 支票 PtQQZ"ept
C (122)cheque register 支票登记薄 ewb*?In
C (123)coin analysis 零钱分类 cPA~eZbX
C (124)classification 分类 JwN}Jm
C (125)clock card 工时卡 R4#;<)
C (126)code 代码 nwa\Lrh
C (127)commitment accounting 承诺确认会计 tx^92R2/
C (128)common cost 共同成本 0OleO
9Ua
C (129)company limited byguarantee 有限担保责任公司 y;,=ajrF
C (130)company limited shares 股份有限公司 MxM](ew~7
C (131)competitive position 竞争能力状况 VqcBwJ!?p
C (132)concept 概念 ~/^y.SsWM
C (133)conglomerate 跨行业企业 gIV3n#-{L
C (134)consistency concept 一致性概念 ~v.
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C (135)consolidated accounts 合并报表 4mEzcwo'
C (136)consolidation accounting 合并会计 07.nq;/R
C (137)consortium 财团 -rEeKt
C (138)contingency plan 应急计划 *0=fT}&!
C (139)contingent liabilities 或有负债 pY^pTWs(
C (140)continuous operation 连续生产 e%PCe9
C (141)contra 抵消 4^
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C (142)contract cost 合同成本 E)KB@f<g*
C (143)contract costing 合同成本计算 .yZK.[x4
C (144)contribution 贡献毛益 [:AB$l*
C (145)contribution centre 贡献中心 6!4';2Q
C (146)contribution chart 贡献图 9T8|y]0F
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 NzjMk4t
C (148)contribution to salesration 贡献毛益对销售比率 xL9:4'I
C (149)control 控制 *<B)Z
C (150)control account 控制帐户 v57N^DR{
C (151)control limits 控制限度 Oamv9RyDvC
C (152)controllability concept 可控制概念 VYL@RL'
C (153)controllable cost 可控制成本 "V:
C (154)conversion cost 加工成本 ^H'hD
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 kxwNbxC
C (156)corporate appraisal 公司评估 @)9REA(U
C (157)corporate planning 公司计划 R
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C (158)corporate social reporting 公司社会报告 /)sDnJ1r
C (159)corporation 股份公司 g
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C (160)cost 成本 q $t&|{
C (161)cost account 成本帐户 gsnP!2cR
C (162)cost accounting 成本会计 ~RcNZ\2y
C (163)cost accounting manual 成本手册 l<u{6o
C (164)cost accounts calendar 成本报表的日历时间 v2IEJ
C (165)cost adjustment 成本调整 MinbE13?U
C (166)cost allocation 成本分配 [_j6cj]
C (167)cost apportionment 成本分摊 lo"j )Zt
C (168)cost attribution 成本归属 P;j&kuW|zL
C (169)cost audit 成本审计 u@AI&[Z
C (170)cost behaviour 成本性态 {?w"hjy
C (171)cost benefit analysis 成本效益分析 7raSf&{&6b
C (172)cost center 成本中心 BTOA &Ag
C (173)cost driver 成本动因