vd
{QFJ
-}#HaL#'K
注会《审计》英语常用词汇 G18w3BFx
O2?C *
.!x&d4;,q
1.audit 审计 83n%p
S4x
2.attestation 鉴证 6RnzT d
3.credibility 可信赖程度 v1TFzcHl<
4.audit of financial statements 财务报表审计 TIWR[r1!
5.agreed-upon procedures 执行商定程序 EU$.{C_O(
6.high levels of assurance 高水平保证 q`VL i
7.compilation 编制 rZ~w_DK*
8.reliability 可靠性 2yZr!Rb~*
9.relevance 相关性 1z?}'&:
10.professional skepticism 职业谨慎 }d<R
5
11.objectivity 客观性 qI+2,6
sGI
12. professional competence 专业胜任能力 d9K8[Q5^3
13.Senior/CPA-in-charge 项目经理 `ePC$Ovn
14.audit engagement letter 业务约定书 Nc
;O)K!FH
15.recurring audit 连续审计 c+ oi8G
16.the client 委托人
>?, Zn
17.change CPA 更换注册会计师 T3X'73M
18.the existing CPA 现任注册会计师 j*jUcD*
19.the successor CPA 后任注册会计师
rO'DT{Yt
20.the preceding CPA前任注册会计师 #z|Q $
21.issue the audit report 出具审计报告 UFG_ZoD+
22.expert 专家 l4OrlS/ 5
23.the board of directors 董事会 j]Jgz<
24.knowledge of the entity‘ s business 了解被审计单位情况 uM-,}7f7
25.assess material misstatement risks评估重大错报风险 X\AH^I6S
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/+T
27.a general knowledge of —— 初步了解―――的情况 =dmr,WE
28.a more knowledge of—— 进一步了解的情况 S6TNu+2w4
29.the prior year‘s working papers 以前年度工作底稿 2
T!Ti
u
30.minutes of meeting 会议纪要 V'Gal`
31.business risks 经营风险 ~HZdIPcC
32.appropriateness 适当性 e-nA>v
33.accounting estimate 会计估计 b:m+I
34.management representations 管理层声明 qt@L&v}~j
35.going concern assumption 持续经营假设 &mwd0%4
36.audit plan 审计计划 ZK5nN9`
37.significant audit areas 重点审计领域 M:S-%aQ_<y
38.error 错误
Vy\Vpp
39.fraud舞弊 Zxa.x
?:?n
40.modified or additional procedures 修改或追加审计程序 &X=7b@r
41.misappropriation of assets 侵占资产 T @ c~ql
42.transactions without substance 虚假交易 U2q6^z4l
43.unusual pressures 异常压力 IH]9%d)
44.the suspected noncompliance 涉嫌存在违法行为 z3oi(
45.materialiy 重要性 O tG\Uw8
46.exceed the materiality level 超过重要性水平 qJhsMo2IH
47.approach the materiality level 接近重要性水平 |#oS7oV(
48.an acceptably low level 可接受水平 p/.8})c1r
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 dzf2`@8#
50.misstatements or omissions 错报或漏报 dftBD
51.aggregate 总计 Shm> r@C?
52.subsequent events 期后事项
kv+%
53.adjust the financial statements 调整财务报表 Harg<l
54.perform additional audit procedures 实施追加的审计程序 6Sr]<I +:
55.audit risk 审计风险 1F@k9[d~
56.detection risk 检查风险 j4.wd
RK
57.inappropriate audit opinion 不适当的审计意见 ,,H "?VO
58.material misstatement 重大的错报
g^ AQBF
59.tolerable misstatement 可容忍错报 ~zVxprEf_
60.the acceptable level of detection risk 可接受的检查风险 7=!9kk 0
61.assessed level of material misstatement risk 重大错报风险的评估水平 p_FM 2K7!
62.simall business 小规模企业 JJ?
{V:
63.accounting system 会计系统 7]ieBUfS
64.test of control 控制测试 "yWw3(V2>
65.walk-through test 穿行测试 {o=?@ $6C
66.communication 沟通 | f#wbw
67.flow chart 流程图 g3R(,IH
68.reperformance of internal control 重新执行 k6G
_c;V
69.audit evidence 审计证据 ?#xl3Z ;I
70.substantive procedures 实质性程序 _Nx
/<isdL
71.assertions 认定 $|K
d<wv
72.esistence 存在 l$42MRi/
73.occurrence 发生 9U8M|W|d
74.completeness 完整性 d2k-MZuT6
75.rights and obligations 权利和义务 jc^QWK*q
76.valuation and allocation 计价和分摊 Dg&84,bv^
77.cutoff 截止 H;H=8'
78.accuracy 准确性 Z>[7#;;
79.classification 分类 f:c'j`
80.inspection 检查 U1RU2M]v
81.supervision of counting 监盘 7Cgi&
82.observation 观察 m'4f'tbN
83.confirmation 函证 _;lw,;ftA
84.computation 计算 Oy6fl'FIt
85.analytical procedures 分析程序 / 3A6xPOg
86.vouch 核对 v4$/LUJZp
87.trace 追查 g=*jKSZ
88.audit sampling 审计抽样 $a(-r-_Fi]
89.error 误差 3h@]cWp
90.expected error 预期误差 m[hL
GD'Fi
91.population 总体 IqOg{#
sm
92.sampling risk 抽样风险 mxc)Wm<4
93.non- sampling risk 非抽样风险 Kxe\H'rR
94.sampling unit 抽样单位 >)><u4}
95.statistical sampling 统计抽样 SZyk G[
96.tolerable error 可容忍误差 dcz?5O_{,
97.the risk of under reliance 信赖不足风险 <izQ]\kL
98.the risk of over reliance 信赖过度风险 q=1 NRG
99.the risk of incorrect rejection 误拒风险 )rc!irac]
100. the risk of incorrect acceptance 误受风险 /y$Omc^
101.working trial balance 试算平衡表 Q*ITs!~Z
102.index and cross-referencing 索引和交叉索引 )6|L]'dsZ
103.cash receipt 现金收入 pYr"3BwG
104.cash disbursement 现金支出 .)Tj}Im2p
105.bank statement 银行对账单
_Q V=3UWP
106.bank reconciliation 银行存款余额调节表 +WX/4_STV
107.balance sheet date 资产负债表日 `lf_wB+I
108.net realizable value 可变现净值 aDlp>p^E>
109.storeroom 仓库 [Nyt0l "z
110.sale invoice 销售发票 ou,[0B3n0
111.price list 价目表 G0FzXtu)q
112.positive confirmation request 积极式询证函 `~1!nfFD
113.negative confirmation request 消极式询证函 1S{Biqi+
114.purchase requisition 请购单 j"W>fC/u
115.receiving report 验收报告 t],a1I.gk
116.gross margin 毛利 "*g+qll!5d
117.manufacturing overhead 制造费用 w)btv{*
118.material requisition 领料单 3%WB?kc
119.inventory-taking 存货盘点 [W[{
4 Xu
120.bond certificate 债券 pR0[qsQM
121.stock certificate 股票 w5FIHYl6B
122.audit report 审计报告 Zxk~X}K\P
123.entity 被审计单位 7ZcF0h
124.addressee of the audit report 审计报告的收件人 z^Hc'oVXj:
125.unqualified opinion 无保留意见 QM$UxWo-
126.qualified opinion 保留意见 %nA})nA7=
127.disclaimer of opinion 无法表示意见 i~B?p[
128.adverse opinion 否定意见 P.~UUS
*TOd Iq&z
A (1)ABC 作业基础成本计算 #w$Y1bjn
A (2)absorbed overhead 已吸收制造费用 ;(Yb9Mr)z
A (3)absorption costing 吸收成本计算 A40DbD\^ad
A (4)account 账户,报表 E)b$;'
A (5)accounting postulate 会计假设 So%X(,
|
A (6)accounting series release 会计公告文件 UQVL)-Z
A (7)accounting valuation 会计计价 oFk2y ^>u
A (8)account sale 承销清单 }\_.Mg^y
A (9)accountability concept 经营责任概念 U,GSWMI/K
A (10)accountancy 会计职业 _,3ljf?WQM
A (11)accountant 会计师 Mf5j'n
A (12)accounting 会计 1"
'3/MFQ8
A (13)agency cost 代理成本 JsaXI:%1
A (14)accounting bases 会计基础 I8#2+$Be+@
A (15)accounting manual 会计手册 GwWK'F'2
A (16)accounting period 会计期间 a@}.96lStD
A (17)accounting policies 会计方针 X9>fE{)!
A (18)accounting rate of return 会计报酬率 I}$`gUXX8x
A (19)accounting reference date 会计参照日 BR|!ya+_2
A (20)accounting reference period 会计参照期间 ,BdObx
A (21)accrual concept 应计概念 }U]jy
A (22)accrual expenses 应计费用 6)[moR{N1
A (23)acid test ration 速动比率(酸性测试比率) %G?@Hye3
A (24)acquisition 购置 1(' wg!
A (25)acquisition accounting 收购会计 c[@_t.%)
A (26)activity based accounting 作业基础成本计算 "M%R{pGA7
A (27)adjusting events 调整事项 #*A'<Zm
A (28)administrative expenses 行政管理费 $<*) 5|6
A (29)advice note 发货通知 X4 !93
A (30)amortization 摊销 D]]e6gF$e
A (31)analytical review 分析性检查 lZzW-
%K
A (32)annual equivalent cost 年度等量成本法 y4\X~5kU
A (33)annual report and accounts 年度报告和报表 $q!A1Fgk0
A (34)appraisal cost 检验成本
e=]SIR()`
A (35)appropriation account 盈余分配账户 HG"ZN)~
A (36)articles of association 公司章程细则 dJuy Jl$*
A (37)assets 资产 Jv~R
/qaaD
A (38)assets cover 资产保障 _|~Dj)z
A (39)asset value per share 每股资产价值 "&L8d(ZuA
A (40)associated company 联营公司 fy+5i^{=
A (41)attainable standard 可达标准 b42%^E
vNi;)"&*
A (42)attributable profit 可归属利润 1$cl "d`~
A (43)audit 审计 NKY|Z\
A (44)audit report 审计报告
?XKX&ws
A (45)auditing standards 审计准则 T CT8OU|
A (46)authorized share capital 额定股本 A}fm).Wp@
A (47)available hours 可用小时 SQMl5d1d:
A (48)avoidable costs 可避免成本 py6<QoGV
B (49)back-to-back loan 易币贷款 Z% +$<
J
B (50)backflush accounting 倒退成本计算 eP~bl
B (51)bad debts 坏帐 Xj, %t}
B (52)bad debts ratio 坏帐比率 M)13'B.
B (53)bank charges 银行手续费 &%J{uRp
B (54)bank overdraft 银行透支 w4L()eP#?=
B (55)bank reconciliation 银行存款调节表 [$3+5K#
B (56)bank statement 银行对账单 z+Xr2B
B (57)bankruptcy 破产 EBh dP
B (58)basis of apportionment 分摊基础 [;m@A\F
B (59)batch 批量 0E\#!L
B (60)batch costing 分批成本计算 }6Pbjm *
B (61)beta factor B(市场)风险因素 \
?
/'
B (62)bill 账单 {S0-y
B (63)bill of exchange 汇票 w_"d&eYdg0
B (64)bill of landing 提单 ?NBae\6r
B (65)bill of materials 用料预计单 ]p|?S[!=
B (66)bill payable 应付票据 |s3;`Nxu7
B (67)bill receivable 应收票据 *eg0^ByeD
B (68)bin card 存货记录卡 Xg~9<BGsi
B (69)bonus 红利 la;*>
B (70)book-keeping 薄记 hp f0fU
B (71)Boston classification 波士顿分类 c5p,~z_Dtu
B (72)breakeven chart 保本图 Nu qmp7C
B (73)breakeven point 保本点 '2X$.
^aW
B (74)breaking-down time 复位时间 &mX_\w/%
B (75)budget 预算 Y:CX RU6eD
B (76)budget center 预算中心 ,nf}4
B (77)budget cost allowance 预算成本折让 #cQ5-R-1
B (78)budget manual 预算手册 I`{3I-E
B (79)budget period 预算期间 6B]=\H
B (80)budgetary control 预算控制 k A=5Kc
B (81)budgeted capacity 预算生产能力 }NDl~5
B (82)burden 制造费用 !-M Y<'
B (83)business center 经营中心 -k + jMH
B (84)business entity 营业个体 0"7+;(\1Rk
B (85)business unit 经营单位 1$RJzHS
B (86)buy-out management 管理性购买产权 Kyx9_2
B (87)by-product 副产品 4dixHpq'
C (88)called-up share capital 催缴股本 "{8j!+]4i
C (89)capacity 生产能力 \W=3P[gb
C (90)capacity ratios 生产能力比率 a~Dk@>+P>
C (91)capital 资本 ZtZ3I?%U3
C (92)capital assets pricing model资本资产计价模式 _1[Wv?
C (93)capital commitment 承诺资本 DpggZ|J
C (94)capital employed 已运用的资本
*=i&n>
C (95)capital expenditure 资本支出 P;"moluE;
C (96)capital expenditureauthorization 资本支出核准 4T3Z9KD!8
C (97)capital expenditure control 资本支出控制 yKhI&
C (98)capital expenditure proposal资本支出申请 1j<uFhi>
C (99)capital funding planning 资本基金筹集计划 {m!5IR
C (100)capital gain 资本收益 D\M"bf>q1
C (101)capital investment appraisal资本投资评估 5Pf=Uj6D
C (102)capital maintenance 资本保全 ypEMx'p
C (103)capital resource planning 资本资源计划 /"J 6``MV
C (104)capital surplus 资本盈余 6):1U
C (105)capital turnover 资本周转率 SY|K9
$M^
C (106)card 记录卡 xc*a(v0
C (107)cash 现金 *rTg>)
C (108)cash account 现金账户 oeg
Bk
C (109)cash book 现金账薄 fY^CIb$Y
C (110)cash cow 金牛产品 #czTX%+9(e
C (111)cash flow 现金流量 cFc(HADM`r
C (112)cash discounted 现金贴现 e".=E;o`
C (113)cash flow budget 现金流量预算 PR5N:Bw
C (114)cash flow statement 现金流量表 T9R#.y,
C (115)cash ledger 现金分类账 H.ZF~Yuw
C (116)cash limit 现金限额 "dP-e
C (117)CCA 现时成本会计 hZfj$|<
C (118)center 中心 G@/iK/>5|`
C (119)changeover time 变更时间 O*v&CHd3
C (120)chartered entity 特许经济个体 7;|"1H:cmw
C (121)cheque 支票 9287&+,0r
C (122)cheque register 支票登记薄 _cvX$(Sg
C (123)coin analysis 零钱分类 \(Oc3+n6
C (124)classification 分类 +YZo-tE
C (125)clock card 工时卡 .8W-,R4
C (126)code 代码
WP*}X7IS
C (127)commitment accounting 承诺确认会计 q{`1[R
C (128)common cost 共同成本 cO7ii~&%!
C (129)company limited byguarantee 有限担保责任公司 >%;i@"
C (130)company limited shares 股份有限公司 W:8MqVm34
C (131)competitive position 竞争能力状况 FkrXM!mJ
C (132)concept 概念 Mv%Qze,\V^
C (133)conglomerate 跨行业企业 k6M D3c
C (134)consistency concept 一致性概念
<=
p>0L
C (135)consolidated accounts 合并报表 Ea
S[W?u}
C (136)consolidation accounting 合并会计 F(n<:TvlK
C (137)consortium 财团 Hrpz4E%\Aw
C (138)contingency plan 应急计划 61Cc? a*_
C (139)contingent liabilities 或有负债 3}FZg
w .
C (140)continuous operation 连续生产 K?J_cnJ`
C (141)contra 抵消 C*ep8{B
C (142)contract cost 合同成本 VxDIA_
@y
C (143)contract costing 合同成本计算 ^7\kvW
C (144)contribution 贡献毛益 1iY4|j;ahV
C (145)contribution centre 贡献中心 #WZat
?-N
C (146)contribution chart 贡献图 rw
JU;wy
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~(v5p"]dj
C (148)contribution to salesration 贡献毛益对销售比率 %Jr
ZMs>
C (149)control 控制 hy~[7:/<I&
C (150)control account 控制帐户 <L8|Wz
C (151)control limits 控制限度 keLeD1
C (152)controllability concept 可控制概念 [L2+k?
*
C (153)controllable cost 可控制成本 Vm<_e
C (154)conversion cost 加工成本 ;*Vnwt A
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 w\s`8S
C (156)corporate appraisal 公司评估 )Xg5=zn$
C (157)corporate planning 公司计划 U2m#BMV
C (158)corporate social reporting 公司社会报告 ymxA<bICS8
C (159)corporation 股份公司 />mK.FT
C (160)cost 成本 f~wON>$K
C (161)cost account 成本帐户 ^P@:CBO
C (162)cost accounting 成本会计 T`wDdqWbEG
C (163)cost accounting manual 成本手册 z |llf7:
C (164)cost accounts calendar 成本报表的日历时间
^Zz^h@+
C (165)cost adjustment 成本调整 B?i#m^S
C (166)cost allocation 成本分配 1v|-+p42
C (167)cost apportionment 成本分摊 0&sa#g2
C (168)cost attribution 成本归属 *JDz0M4f
C (169)cost audit 成本审计 V3ozaVk;
C (170)cost behaviour 成本性态 W9]z]6
C (171)cost benefit analysis 成本效益分析 avq$aq(3&
C (172)cost center 成本中心 %Zk6K!MY#
C (173)cost driver 成本动因