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注会《审计》英语常用词汇 4,X CbcC
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1.audit 审计 Xf7]
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2.attestation 鉴证 30Qp:_D
3.credibility 可信赖程度 [`tNa Vg
4.audit of financial statements 财务报表审计 Bv3B|D&+
5.agreed-upon procedures 执行商定程序 BSd.7W;cS=
6.high levels of assurance 高水平保证 $kmY[FWu?
7.compilation 编制 "o u{bKe
8.reliability 可靠性 ]=xX_
9.relevance 相关性 Ic!x y
10.professional skepticism 职业谨慎 \?8q&o1=]
11.objectivity 客观性 T7
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12. professional competence 专业胜任能力 T5T[$%]6
13.Senior/CPA-in-charge 项目经理 :ntAU2)H
14.audit engagement letter 业务约定书 w7pX]<?R"
15.recurring audit 连续审计 Oz]$zRu/0
16.the client 委托人
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17.change CPA 更换注册会计师 HEa7!h[a'
18.the existing CPA 现任注册会计师 ".#h$
19.the successor CPA 后任注册会计师 !m'Rp~t
20.the preceding CPA前任注册会计师 *tR'K#:&g!
21.issue the audit report 出具审计报告 V7gL*,3>=
22.expert 专家 'BgR01w J
23.the board of directors 董事会 z `\KQx
24.knowledge of the entity‘ s business 了解被审计单位情况 wCv9VvF`
25.assess material misstatement risks评估重大错报风险 /#eS3`48
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 k_?OEkgUh
27.a general knowledge of —— 初步了解―――的情况 c`lL&*]
28.a more knowledge of—— 进一步了解的情况 ;tA$
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29.the prior year‘s working papers 以前年度工作底稿 F,pKt.x
30.minutes of meeting 会议纪要
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31.business risks 经营风险 PGYx]r
32.appropriateness 适当性 BAi0w{
33.accounting estimate 会计估计 3tUn?;9B
34.management representations 管理层声明 K~3Y8ca
35.going concern assumption 持续经营假设 *(]ZdB_2
36.audit plan 审计计划 q?]K
Z_a
37.significant audit areas 重点审计领域 xkSVD6Km
38.error 错误 2*
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39.fraud舞弊 x6Gl|e[jv
40.modified or additional procedures 修改或追加审计程序 i 2uSPV!Tf
41.misappropriation of assets 侵占资产 rqm":N8@
42.transactions without substance 虚假交易 y
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43.unusual pressures 异常压力 itiSZL,
44.the suspected noncompliance 涉嫌存在违法行为 0blbf@X
A
45.materialiy 重要性 .i|nn[H &
46.exceed the materiality level 超过重要性水平 CMv8n@ry
47.approach the materiality level 接近重要性水平 H`q[!5~8
48.an acceptably low level 可接受水平 akCCpnX_d
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 -3b_}by
50.misstatements or omissions 错报或漏报 OmfHrlA
51.aggregate 总计 }rs>B,=*k
52.subsequent events 期后事项 n8T'}d+mm
53.adjust the financial statements 调整财务报表 cdSgb3B0
54.perform additional audit procedures 实施追加的审计程序 2 1+[9
55.audit risk 审计风险 ,TB$D]u8
56.detection risk 检查风险 A>FWvlLw'm
57.inappropriate audit opinion 不适当的审计意见 oY; C[X
58.material misstatement 重大的错报 r/P}j4)b7
59.tolerable misstatement 可容忍错报 I};*O6D`
60.the acceptable level of detection risk 可接受的检查风险 MTNC{:Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 AqaMi
62.simall business 小规模企业 4HGS
63.accounting system 会计系统 ^7;s4q
64.test of control 控制测试 @*UV|$~(Q
65.walk-through test 穿行测试 #!#s7^%K&
66.communication 沟通 7+X~i@#rU
67.flow chart 流程图 'W("s
68.reperformance of internal control 重新执行 G)Y,*.,
69.audit evidence 审计证据 =WZ@{z9J
70.substantive procedures 实质性程序 <viC~=k;
71.assertions 认定 ]-SJ";aU
72.esistence 存在 ;, \!&o6
73.occurrence 发生 .EH1;/
74.completeness 完整性 AUIp
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75.rights and obligations 权利和义务 {5d 5Y%&
76.valuation and allocation 计价和分摊 [9MbNJt 8~
77.cutoff 截止 tB(~:"|8
78.accuracy 准确性 B/!/2x
79.classification 分类 N|Xm{@C
80.inspection 检查 :If
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81.supervision of counting 监盘 DrxQ(yo}
82.observation 观察 SZR`uS
83.confirmation 函证 M,bs`amz
84.computation 计算 cKoW5e|u
85.analytical procedures 分析程序 ~$"2,&
86.vouch 核对 "J+4
87.trace 追查 0?gHRdU"
88.audit sampling 审计抽样 _./s[{ek
89.error 误差 E7aG&K
90.expected error 预期误差 SR?(z
91.population 总体 I:UDEoQo
92.sampling risk 抽样风险 iy]?j$B$
93.non- sampling risk 非抽样风险 $p$p C/:%
94.sampling unit 抽样单位 n}(A4^=4KQ
95.statistical sampling 统计抽样 l~DIV$>,Z
96.tolerable error 可容忍误差 Cz9MXb]B
97.the risk of under reliance 信赖不足风险 #V#!@@c;?
98.the risk of over reliance 信赖过度风险 %k )H7nj
99.the risk of incorrect rejection 误拒风险 D&~%w!
100. the risk of incorrect acceptance 误受风险 |')PQ
101.working trial balance 试算平衡表 ~#}T|
102.index and cross-referencing 索引和交叉索引 e6jA4X+a
103.cash receipt 现金收入 'V&Uh]>
104.cash disbursement 现金支出 DZ`m{l3H
105.bank statement 银行对账单 }@tgc?CD
106.bank reconciliation 银行存款余额调节表 1)z
Xv
107.balance sheet date 资产负债表日 ;ny 9q
108.net realizable value 可变现净值 #k`gm)|
109.storeroom 仓库 W}MN-0
110.sale invoice 销售发票 v=cQ`nou
111.price list 价目表 :g^
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112.positive confirmation request 积极式询证函 ('Uj|m}9
113.negative confirmation request 消极式询证函 hCd? Kti
114.purchase requisition 请购单 lmD[Cn
115.receiving report 验收报告 & 0WQF
116.gross margin 毛利 $60`Hh 4/
117.manufacturing overhead 制造费用 5/7(>ivn
118.material requisition 领料单 n^O!93a
119.inventory-taking 存货盘点 zR]!g|;f
120.bond certificate 债券 c-n/E. E
121.stock certificate 股票 j0a=v}j3
122.audit report 审计报告 0_MtmmL.
123.entity 被审计单位 `ZI -1&Y3
124.addressee of the audit report 审计报告的收件人 #Nco|v
125.unqualified opinion 无保留意见 gTU5r4xm~
126.qualified opinion 保留意见 SPt/$uYJ
127.disclaimer of opinion 无法表示意见 PJe_qP
128.adverse opinion 否定意见 CS(2bj^6D
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A (1)ABC 作业基础成本计算 *h3iAcM8
A (2)absorbed overhead 已吸收制造费用 ,-8-Y>[
A (3)absorption costing 吸收成本计算 kV4Oq.E
A (4)account 账户,报表 ~T-uk
A (5)accounting postulate 会计假设 A>2 _I)
A (6)accounting series release 会计公告文件 N~l*//Ep
A (7)accounting valuation 会计计价 N)R5#
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A (8)account sale 承销清单 }f?[m&<
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 yRXWd*9
A (11)accountant 会计师 ZILJXX4
A (12)accounting 会计 } e+`Kx
y
A (13)agency cost 代理成本 : MjDcI~
A (14)accounting bases 会计基础 ci$
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A (15)accounting manual 会计手册 ,$>l[G;Bm
A (16)accounting period 会计期间 Vdd
A (17)accounting policies 会计方针 PoPR34]^J
A (18)accounting rate of return 会计报酬率 vgD+Y
A (19)accounting reference date 会计参照日 )`R}@(r.
A (20)accounting reference period 会计参照期间 [3nWxFz$R
A (21)accrual concept 应计概念 C c:<F_UI
A (22)accrual expenses 应计费用
fi`\e
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A (23)acid test ration 速动比率(酸性测试比率) 4"(rZWv
A (24)acquisition 购置 CEc(2q+%i
A (25)acquisition accounting 收购会计 ]S[?tn
A (26)activity based accounting 作业基础成本计算 6kdbbGO-
A (27)adjusting events 调整事项 s-PS]l@
A (28)administrative expenses 行政管理费 >V27#L2:J
A (29)advice note 发货通知 t&J A1|q
A (30)amortization 摊销 M\{\WyeX
A (31)analytical review 分析性检查 !|H,g wqU
A (32)annual equivalent cost 年度等量成本法 LSJ.pBl\X
A (33)annual report and accounts 年度报告和报表 /o 'lGvw
A (34)appraisal cost 检验成本 aK@
Y) Ju'
A (35)appropriation account 盈余分配账户 Z_m<x!
A (36)articles of association 公司章程细则 !3Pmjip
A (37)assets 资产 -9,~b9$
A (38)assets cover 资产保障 s_VcC_A
A (39)asset value per share 每股资产价值 jga \Ry=nw
A (40)associated company 联营公司 vJ^~J2#5
A (41)attainable standard 可达标准 }P.Z}n;Uj
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A (42)attributable profit 可归属利润 PDuBf&/e
A (43)audit 审计 |.0~'
A (44)audit report 审计报告 5}ftiy[Yc
A (45)auditing standards 审计准则 x
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A (46)authorized share capital 额定股本 3c3;8h$k
A (47)available hours 可用小时 n{sk
A (48)avoidable costs 可避免成本 4Zwbu
B (49)back-to-back loan 易币贷款 Y'iyfnk
B (50)backflush accounting 倒退成本计算 6{1=3.CL
B (51)bad debts 坏帐 0
h!Du|?
B (52)bad debts ratio 坏帐比率 dVEs^ZtI
B (53)bank charges 银行手续费 $">j~! '
B (54)bank overdraft 银行透支 A`f"<W-m
B (55)bank reconciliation 银行存款调节表 6` TwP\!$/
B (56)bank statement 银行对账单 =zK4jiM1
B (57)bankruptcy 破产 [B)
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B (58)basis of apportionment 分摊基础 *kFd#b+xB
B (59)batch 批量 2WFZ6
B (60)batch costing 分批成本计算 eQu(3 sYb
B (61)beta factor B(市场)风险因素 hoqZb<:
B (62)bill 账单 ZxwrlaA
B (63)bill of exchange 汇票 s~A-qG>
B (64)bill of landing 提单 Nyy&'\`!
B (65)bill of materials 用料预计单 _Ik?WA_;
B (66)bill payable 应付票据 tSJ#
B (67)bill receivable 应收票据 (!5Ta7X
B (68)bin card 存货记录卡
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B (69)bonus 红利 9Sxr9FLW~
B (70)book-keeping 薄记 m.Zy$SDj(
B (71)Boston classification 波士顿分类 _90D4kGU
B (72)breakeven chart 保本图 w>^(w<~Y
B (73)breakeven point 保本点 \j`0f=z_
B (74)breaking-down time 复位时间 )
bI.K[0^
B (75)budget 预算 D0FX"BY7
B (76)budget center 预算中心 :.e'?a
B (77)budget cost allowance 预算成本折让 1\m,8i+gU
B (78)budget manual 预算手册 Mu[lk=jC
B (79)budget period 预算期间 M8X6!"B$Y
B (80)budgetary control 预算控制 U+x^!
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B (81)budgeted capacity 预算生产能力 fc*>ky.v
B (82)burden 制造费用 `5Kg[nB:
B (83)business center 经营中心 D :U6r^c
B (84)business entity 营业个体 E .Xp\Dm71
B (85)business unit 经营单位 3LLG#l)8
B (86)buy-out management 管理性购买产权 2lpPN
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B (87)by-product 副产品 H}F
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C (88)called-up share capital 催缴股本 /f1]U
LmC:
C (89)capacity 生产能力 {kk%_q
C (90)capacity ratios 生产能力比率 N<rq}^qo
C (91)capital 资本 -K=.A*}
C (92)capital assets pricing model资本资产计价模式 9Q4{ cB
C (93)capital commitment 承诺资本 K'Ywv@
C (94)capital employed 已运用的资本 Qy" Jt ]O
C (95)capital expenditure 资本支出 y2_rm
C (96)capital expenditureauthorization 资本支出核准 w{*kbGB8s7
C (97)capital expenditure control 资本支出控制 Lxp}o7>K
C (98)capital expenditure proposal资本支出申请 {q)d
C (99)capital funding planning 资本基金筹集计划 %@Gy<t,
C (100)capital gain 资本收益 %(W&(eN
C (101)capital investment appraisal资本投资评估 spfW)v/T!
C (102)capital maintenance 资本保全 Ow/,pC >V
C (103)capital resource planning 资本资源计划 mxgT}L0i
C (104)capital surplus 资本盈余 2
~$S @c
C (105)capital turnover 资本周转率 Ux=~-}<-w
C (106)card 记录卡 F;
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C (107)cash 现金 /=p[k^A
C (108)cash account 现金账户 $UH:r
C (109)cash book 现金账薄 $M)i]ekm
C (110)cash cow 金牛产品 (uvQ/!
C (111)cash flow 现金流量 c1k[)O~
C (112)cash discounted 现金贴现 (2#Xa,pb
C (113)cash flow budget 现金流量预算 k5Cy/gR
C (114)cash flow statement 现金流量表 (& SU)Uvu
C (115)cash ledger 现金分类账 $^iio@SW{
C (116)cash limit 现金限额 a
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C (117)CCA 现时成本会计 -orRmn6}
C (118)center 中心 >wh v*@Fr
C (119)changeover time 变更时间 n\((#<&
C (120)chartered entity 特许经济个体 Sxq@W8W
C (121)cheque 支票 bHG<B
C (122)cheque register 支票登记薄 ,<%uG6/",g
C (123)coin analysis 零钱分类 66pjWS
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C (124)classification 分类 \PxT47[@e
C (125)clock card 工时卡 JW[6
^Rw
C (126)code 代码 .gg0rTf=-
C (127)commitment accounting 承诺确认会计 lwf4ke
C (128)common cost 共同成本 U~][
ph
C (129)company limited byguarantee 有限担保责任公司 dB_0B.
C (130)company limited shares 股份有限公司 fG'~@'P~
C (131)competitive position 竞争能力状况 >*{k~Y-G
C (132)concept 概念 'd$RNqe
C (133)conglomerate 跨行业企业 ~-zIB=TyK
C (134)consistency concept 一致性概念 W\zZ&*8$
C (135)consolidated accounts 合并报表 Li6|c*K'
C (136)consolidation accounting 合并会计 z='%NZY
C (137)consortium 财团 U)8yd,qG[%
C (138)contingency plan 应急计划 +Xs E
C (139)contingent liabilities 或有负债 I%J>~=]n_
C (140)continuous operation 连续生产 N 5*Qnb8
C (141)contra 抵消
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C (142)contract cost 合同成本 ar
<8wq<4G
C (143)contract costing 合同成本计算 OlCqv-B2&
C (144)contribution 贡献毛益 t/;0/ql\
C (145)contribution centre 贡献中心 T9V=#+8#"
C (146)contribution chart 贡献图 5c]:/9&
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 cK1^jH<|
C (148)contribution to salesration 贡献毛益对销售比率 :+/8n+@#
C (149)control 控制 .1[.f}g$J
C (150)control account 控制帐户 D:Q#%wJ
C (151)control limits 控制限度 32 i6j
C (152)controllability concept 可控制概念 @[J6JT*E
C (153)controllable cost 可控制成本 U/enq,-F^
C (154)conversion cost 加工成本 ;<garDf
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 h}@wPP{
C (156)corporate appraisal 公司评估 f/J/tt
C (157)corporate planning 公司计划 qhY+<S9
C (158)corporate social reporting 公司社会报告 OCrTzz8
C (159)corporation 股份公司 !-OZ/^l|O`
C (160)cost 成本 q2E{o)9
C (161)cost account 成本帐户 *gwaW!=
C (162)cost accounting 成本会计 1 .+O2qB
C (163)cost accounting manual 成本手册 ] x)>q
C (164)cost accounts calendar 成本报表的日历时间 <u\Hy0g
C (165)cost adjustment 成本调整 mzK0$y#*o
C (166)cost allocation 成本分配 D@La-K*5
C (167)cost apportionment 成本分摊 &"%Ws{Qn]
C (168)cost attribution 成本归属 t?>}0\1
C (169)cost audit 成本审计 X "7CN Td
C (170)cost behaviour 成本性态 7_ix&oVI
C (171)cost benefit analysis 成本效益分析 P6GTgQ<'BA
C (172)cost center 成本中心 "j_iq"J
C (173)cost driver 成本动因