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注会《审计》英语常用词汇 -W>zON|l
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1.audit 审计 FK!9to>
2.attestation 鉴证 Ai iOs?
3.credibility 可信赖程度 WPyd ^Y<
4.audit of financial statements 财务报表审计 ?,|_<'$4T
5.agreed-upon procedures 执行商定程序 h Mw}[6m
6.high levels of assurance 高水平保证
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7.compilation 编制 e*vSGT$KgL
8.reliability 可靠性 &eY$(o-Hw
9.relevance 相关性 +7+
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10.professional skepticism 职业谨慎 J8a4.prqI
11.objectivity 客观性 `A80""y:M
12. professional competence 专业胜任能力 r jU $*+
13.Senior/CPA-in-charge 项目经理 'rf='Y
14.audit engagement letter 业务约定书 O3*Vilx
15.recurring audit 连续审计 nngL,-v#F
16.the client 委托人 +XWXHt
17.change CPA 更换注册会计师 f7OfN#I
18.the existing CPA 现任注册会计师 %{/0
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19.the successor CPA 后任注册会计师 /eR @&!D '
20.the preceding CPA前任注册会计师 ]5td,2E
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21.issue the audit report 出具审计报告 ^f!d8
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22.expert 专家 A'|W0|R9
23.the board of directors 董事会 F5L/7j<}
24.knowledge of the entity‘ s business 了解被审计单位情况 ]-{T-*h:
25.assess material misstatement risks评估重大错报风险 C bG"8F|4
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 c<JJuG
27.a general knowledge of —— 初步了解―――的情况 nC`#Hm.V%
28.a more knowledge of—— 进一步了解的情况 ZH:#~Zyj
29.the prior year‘s working papers 以前年度工作底稿 OY~5o&Oa
30.minutes of meeting 会议纪要 bz H5Lc {%
31.business risks 经营风险 iO#H_&L.p
32.appropriateness 适当性
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33.accounting estimate 会计估计 GLc+`,.
34.management representations 管理层声明 ]2zx}D4f
35.going concern assumption 持续经营假设 \/K>Iv'$
36.audit plan 审计计划 #_7}O0?c3
37.significant audit areas 重点审计领域 RWA|%/L
38.error 错误 :CHCVoh@95
39.fraud舞弊 @zfeCxVOA
40.modified or additional procedures 修改或追加审计程序 )Y?Hf2']
41.misappropriation of assets 侵占资产 )IZ$R*Y{
42.transactions without substance 虚假交易 ?\\
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43.unusual pressures 异常压力 3CQpe
44.the suspected noncompliance 涉嫌存在违法行为 V^L;Nw5h
45.materialiy 重要性 5+%BZ
46.exceed the materiality level 超过重要性水平 "
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47.approach the materiality level 接近重要性水平 8Qu].nKe
48.an acceptably low level 可接受水平 3L>V-RPi M
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 AW> P\>{RE
50.misstatements or omissions 错报或漏报 nk-6
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51.aggregate 总计 E?Q=#+}U
52.subsequent events 期后事项 {2Gp+&
53.adjust the financial statements 调整财务报表 z8z U3?
54.perform additional audit procedures 实施追加的审计程序 wK#UFOp
55.audit risk 审计风险 %t+V8A
56.detection risk 检查风险 "{{xH*ij'
57.inappropriate audit opinion 不适当的审计意见 z
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58.material misstatement 重大的错报 =Z-.4\ 3
59.tolerable misstatement 可容忍错报 nsgNIE{>gO
60.the acceptable level of detection risk 可接受的检查风险 ?wwY8e?S
61.assessed level of material misstatement risk 重大错报风险的评估水平 B u4N~0
62.simall business 小规模企业 2
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63.accounting system 会计系统 ,u]kZ ]
64.test of control 控制测试 9MM4 C
65.walk-through test 穿行测试 2~]c`/M3
66.communication 沟通 H`@x5RjS
67.flow chart 流程图 N;[w`d'#
68.reperformance of internal control 重新执行 3'&
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69.audit evidence 审计证据 ZTS*E,U%
70.substantive procedures 实质性程序 p3x(:=
71.assertions 认定 8KoP
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72.esistence 存在 >{GC@Cw
73.occurrence 发生 nh9K(
74.completeness 完整性 RI*Q-n{
75.rights and obligations 权利和义务 m5d;lrk@&/
76.valuation and allocation 计价和分摊 )XO2DY1/&
77.cutoff 截止 ?'_iqg3
78.accuracy 准确性 >656if O
79.classification 分类 ;utjW1y
80.inspection 检查 U}Hmzb
81.supervision of counting 监盘 &x=<>~Ag3
82.observation 观察 r&ToUU 5
83.confirmation 函证 ]Uxx_1$,
84.computation 计算 ^uZ%d
85.analytical procedures 分析程序 'm/b+9?.
86.vouch 核对 =
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87.trace 追查 _&w!JzpXT
88.audit sampling 审计抽样 $~ItT1k_
89.error 误差 'Y"q=@Ei9
90.expected error 预期误差 ~kN
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91.population 总体 N+}yw4lb
92.sampling risk 抽样风险 QCtG #/
93.non- sampling risk 非抽样风险 8@$QN4^u^
94.sampling unit 抽样单位 cIgFSwQ4
95.statistical sampling 统计抽样 9Xm"kVqd/
96.tolerable error 可容忍误差 y5R6/*;N.
97.the risk of under reliance 信赖不足风险 45-pJf8F
98.the risk of over reliance 信赖过度风险 +qS$t
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 #vS>^OyP
101.working trial balance 试算平衡表 9CL&tpqv
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102.index and cross-referencing 索引和交叉索引 Pel3e ~?t
103.cash receipt 现金收入 2'@0|k,yC
104.cash disbursement 现金支出 %gf8'Q
105.bank statement 银行对账单 R(
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106.bank reconciliation 银行存款余额调节表 H3b@;&` &
107.balance sheet date 资产负债表日 OK2wxf
108.net realizable value 可变现净值 x3M`l|
109.storeroom 仓库 (cCB3n\20
110.sale invoice 销售发票 +5T0]!
111.price list 价目表 1P[!
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112.positive confirmation request 积极式询证函 ~^3B(feQ]
113.negative confirmation request 消极式询证函 8\ :T*u3
114.purchase requisition 请购单 (,<?Pg7v:f
115.receiving report 验收报告 dB1bf2'b#
116.gross margin 毛利 'vCFT(C-
117.manufacturing overhead 制造费用 khEHMvVH
118.material requisition 领料单 6w@l#p
119.inventory-taking 存货盘点 S*\`LBl"nX
120.bond certificate 债券 Y*7.3 +#
121.stock certificate 股票 k'u2a
122.audit report 审计报告 OY@/18D<>
123.entity 被审计单位 pWQ?pTh
124.addressee of the audit report 审计报告的收件人 lual'~
125.unqualified opinion 无保留意见 4lz9z>J.V
126.qualified opinion 保留意见 l[h??C`
127.disclaimer of opinion 无法表示意见 sa*hoL18
128.adverse opinion 否定意见 LL:B
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A (1)ABC 作业基础成本计算 Xt$?Kx_,
A (2)absorbed overhead 已吸收制造费用 HF0J>Clq
A (3)absorption costing 吸收成本计算 UDxfS4yI
A (4)account 账户,报表 e+&/Tq'2
A (5)accounting postulate 会计假设 KWd]?e)
A (6)accounting series release 会计公告文件 ?N`W,
A (7)accounting valuation 会计计价 8# 9.a]AX
A (8)account sale 承销清单 3tgct <"
A (9)accountability concept 经营责任概念 ="XxS|Mq3
A (10)accountancy 会计职业 q`qbaX\J3
A (11)accountant 会计师 \bfNki
A (12)accounting 会计 [Si`pPvl
A (13)agency cost 代理成本 m@TU2
A (14)accounting bases 会计基础 jg 2>=}
A (15)accounting manual 会计手册 '{C=vW
A (16)accounting period 会计期间 R|5w :+=z
A (17)accounting policies 会计方针 "|&SC0
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A (18)accounting rate of return 会计报酬率 [,lBY-Kz+
A (19)accounting reference date 会计参照日 zvSfW#
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A (20)accounting reference period 会计参照期间 tn:tM5m
A (21)accrual concept 应计概念 j1>1vD-`T
A (22)accrual expenses 应计费用 l$z-'
A (23)acid test ration 速动比率(酸性测试比率) !v$hqNt7
A (24)acquisition 购置 HbV[L)zYG
A (25)acquisition accounting 收购会计 :5p`H
A (26)activity based accounting 作业基础成本计算 bY]aADv\
A (27)adjusting events 调整事项 {:!*1L
A (28)administrative expenses 行政管理费 +AXui|mn
A (29)advice note 发货通知 7TlOF
A (30)amortization 摊销 -k!UcMWP
A (31)analytical review 分析性检查 HjL+Wg
A (32)annual equivalent cost 年度等量成本法 ])v
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A (33)annual report and accounts 年度报告和报表 z!?xz
A (34)appraisal cost 检验成本 !.kj-==s{7
A (35)appropriation account 盈余分配账户 joYj`K
A (36)articles of association 公司章程细则 zGA1
A (37)assets 资产 !-p5j3 A4L
A (38)assets cover 资产保障 kpLDK81I
A (39)asset value per share 每股资产价值 g2BE-0, R
A (40)associated company 联营公司 `Z0FQ( r_
A (41)attainable standard 可达标准 <U$x')W
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A (42)attributable profit 可归属利润 bRfac/:}
A (43)audit 审计 UM3}7|
A (44)audit report 审计报告 6|| zfH
A (45)auditing standards 审计准则 <0T|RhbY
A (46)authorized share capital 额定股本 =g
UOHH
A (47)available hours 可用小时 0EKi?vP@y7
A (48)avoidable costs 可避免成本 MA6(VII
B (49)back-to-back loan 易币贷款 3c}@_Yn
B (50)backflush accounting 倒退成本计算 o7;lR
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B (51)bad debts 坏帐 gwm!Pw j
B (52)bad debts ratio 坏帐比率 ot($aY,t
B (53)bank charges 银行手续费 `zwXfY,%
B (54)bank overdraft 银行透支 `1{Y9JdQ
B (55)bank reconciliation 银行存款调节表 d)1 d0ES
B (56)bank statement 银行对账单 ,` 6O{Z~
B (57)bankruptcy 破产 +DU^"q=
B (58)basis of apportionment 分摊基础 )%dxfwd6
B (59)batch 批量 s'b 4Me
B (60)batch costing 分批成本计算 41Hv)}Yd
B (61)beta factor B(市场)风险因素 u5;;s@{Ye4
B (62)bill 账单 O`K2mt\%
B (63)bill of exchange 汇票 2RG6m=Y8y
B (64)bill of landing 提单 -Aaim`06bv
B (65)bill of materials 用料预计单 <hvs{}TS
B (66)bill payable 应付票据 vJ9I z
B (67)bill receivable 应收票据 FUzN}"\1
B (68)bin card 存货记录卡 HCfme<'
B (69)bonus 红利 ( RO-~-
B (70)book-keeping 薄记 W
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B (71)Boston classification 波士顿分类 EMQGP<[
B (72)breakeven chart 保本图 0Q?)?8_
B (73)breakeven point 保本点 B\S}*IE
B (74)breaking-down time 复位时间 @Q
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B (75)budget 预算 E@,m+
B (76)budget center 预算中心 ,.9k)\/V
B (77)budget cost allowance 预算成本折让 y^Uh<L0M
B (78)budget manual 预算手册 d^MRu#]
B (79)budget period 预算期间 5C0![$W>
B (80)budgetary control 预算控制 aKjP{Z0k$
B (81)budgeted capacity 预算生产能力 mC2K &'[
B (82)burden 制造费用 ~=va<%{
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B (83)business center 经营中心 VWq]w5oQO
B (84)business entity 营业个体 dq,j?~ _}
B (85)business unit 经营单位 xt_:R~/[
B (86)buy-out management 管理性购买产权 0FSN IPx
B (87)by-product 副产品 J0V`
sK
C (88)called-up share capital 催缴股本 wXjidOd$
C (89)capacity 生产能力 vAp<Muj(a
C (90)capacity ratios 生产能力比率 n,U?]mr
C (91)capital 资本 KpA1Ac)T
C (92)capital assets pricing model资本资产计价模式
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C (93)capital commitment 承诺资本 o?Aj6fNY?
C (94)capital employed 已运用的资本 .G.WPVE
C (95)capital expenditure 资本支出 nr2 Q[9~
C (96)capital expenditureauthorization 资本支出核准 +F-EgF+J
C (97)capital expenditure control 资本支出控制 !O,Sq/=.
C (98)capital expenditure proposal资本支出申请 K!]a+M]>
C (99)capital funding planning 资本基金筹集计划 ^M{,{bG
C (100)capital gain 资本收益 #x;,R
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C (101)capital investment appraisal资本投资评估 wA\5-C7j
C (102)capital maintenance 资本保全 |lt]9>|
C (103)capital resource planning 资本资源计划 >`r3@|UY
C (104)capital surplus 资本盈余 +D@5zq:5
C (105)capital turnover 资本周转率 [Ur\^wS
C (106)card 记录卡 ,jOJ\WXP
C (107)cash 现金 'IG@JL'
C (108)cash account 现金账户 0z'GN#mT5
C (109)cash book 现金账薄 K>dB{w#gS
C (110)cash cow 金牛产品 8l_M 0F,
C (111)cash flow 现金流量 4qdoF_
C (112)cash discounted 现金贴现 ^|H={pd'c0
C (113)cash flow budget 现金流量预算 h%:rJ_#Zl
C (114)cash flow statement 现金流量表 Dn6U8s&
C (115)cash ledger 现金分类账 d2V X\
C (116)cash limit 现金限额 sxsb)a
C (117)CCA 现时成本会计 yVII<ImqIH
C (118)center 中心 B2e"
C (119)changeover time 变更时间 T5
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C (120)chartered entity 特许经济个体 GL=}Vu`(*
C (121)cheque 支票 ,Klv[_x7
C (122)cheque register 支票登记薄 |RFBhB/u
C (123)coin analysis 零钱分类 MC* Hl`C
C (124)classification 分类 W7^[W.
C (125)clock card 工时卡 K#YQB3rX
C (126)code 代码 0^lWy+
C (127)commitment accounting 承诺确认会计 TWzLJ63*
C (128)common cost 共同成本 s{-gsSmE
C (129)company limited byguarantee 有限担保责任公司 =j62tDS
C (130)company limited shares 股份有限公司 HR}O:2'
C (131)competitive position 竞争能力状况 Zge(UhZ
C (132)concept 概念 9<6q(]U
C (133)conglomerate 跨行业企业 HwFX,?
C (134)consistency concept 一致性概念 x;17}KV
C (135)consolidated accounts 合并报表 O2?C *
C (136)consolidation accounting 合并会计 N-gYamlQ
C (137)consortium 财团 V5w1ET
C (138)contingency plan 应急计划 m[^lu1\wn
C (139)contingent liabilities 或有负债 Ho>Np&
C (140)continuous operation 连续生产 X H-_tv
B
C (141)contra 抵消 s
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C (142)contract cost 合同成本
z3Q&O$5\
C (143)contract costing 合同成本计算 wT4@X[5$
C (144)contribution 贡献毛益 Fl-\{vOn
C (145)contribution centre 贡献中心 c-sjYJXKM*
C (146)contribution chart 贡献图 J;C:nE|V
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >2'"}np*
C (148)contribution to salesration 贡献毛益对销售比率 T$I_nxh[)L
C (149)control 控制 0B}4$STOo[
C (150)control account 控制帐户 QO2cTk
m
C (151)control limits 控制限度 /ad9Q~nJ
C (152)controllability concept 可控制概念 *yu}e)(0
C (153)controllable cost 可控制成本 u^1#9bAW8
C (154)conversion cost 加工成本 }yz>(Pq
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 j]Jgz<
C (156)corporate appraisal 公司评估 ;2p+i/sVj
C (157)corporate planning 公司计划 G0E5Y;YIN$
C (158)corporate social reporting 公司社会报告 S/nPK,^d2
C (159)corporation 股份公司 *m~-8_ >;
C (160)cost 成本 X@rA2);6
C (161)cost account 成本帐户 558P"w0"X
C (162)cost accounting 成本会计 bMyld&ga
C (163)cost accounting manual 成本手册 Zt `Tg7m
C (164)cost accounts calendar 成本报表的日历时间 b:m+I
C (165)cost adjustment 成本调整 +0'F@l
C (166)cost allocation 成本分配 K~N$s"Qx
C (167)cost apportionment 成本分摊 ,/42^|=Z6O
C (168)cost attribution 成本归属 Mo,&h?VOM?
C (169)cost audit 成本审计 ZJ
Yn[\]
C (170)cost behaviour 成本性态 Cn{H
k)6
C (171)cost benefit analysis 成本效益分析 \|]mClj#
C (172)cost center 成本中心 g
7 \=
C (173)cost driver 成本动因