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注会《审计》英语常用词汇 HW|5'opF
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1.audit 审计 *uJ0ZO9
2.attestation 鉴证 m
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3.credibility 可信赖程度 W4MU^``
4.audit of financial statements 财务报表审计 AkMP)\Q
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 gX29c
7.compilation 编制 @4)NxdOE
8.reliability 可靠性 AvP$>Alc
9.relevance 相关性 *dmBJi}
10.professional skepticism 职业谨慎 (!cG*FrN
11.objectivity 客观性 l\f
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12. professional competence 专业胜任能力 )P13AfK
13.Senior/CPA-in-charge 项目经理 xxnvz
14.audit engagement letter 业务约定书 * A<vrkHz
15.recurring audit 连续审计 *'?aXS -'r
16.the client 委托人 G_ -8*.
17.change CPA 更换注册会计师 CG[2
18.the existing CPA 现任注册会计师 :mYVHLmea
19.the successor CPA 后任注册会计师 Z;v5L/;
20.the preceding CPA前任注册会计师 CjRU3
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21.issue the audit report 出具审计报告 sej$$m R
22.expert 专家 JxP&znng
23.the board of directors 董事会 !=uaB.
24.knowledge of the entity‘ s business 了解被审计单位情况 r`dQ<U,
25.assess material misstatement risks评估重大错报风险 k -V3l
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 e]9Z]a2
27.a general knowledge of —— 初步了解―――的情况 LE@<)}Au^
28.a more knowledge of—— 进一步了解的情况 1 eP`
29.the prior year‘s working papers 以前年度工作底稿 G'#f*) f
30.minutes of meeting 会议纪要 `;~A
31.business risks 经营风险 p<Oz"6_/~
32.appropriateness 适当性 -- >q=hlA
33.accounting estimate 会计估计 mJU1n
34.management representations 管理层声明 VTUY#+3
35.going concern assumption 持续经营假设 uM"_3je{W2
36.audit plan 审计计划 m%ec=%L9
37.significant audit areas 重点审计领域 <%Al(Lm0
38.error 错误 c1Rn1M,2k
39.fraud舞弊 SH1S_EQ<
40.modified or additional procedures 修改或追加审计程序 MlKSjKl" !
41.misappropriation of assets 侵占资产 -P6Z[V%
42.transactions without substance 虚假交易 ;_~9".'<d
43.unusual pressures 异常压力 ,=IGqw
44.the suspected noncompliance 涉嫌存在违法行为 7:C_{\(
45.materialiy 重要性 .ZtW
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46.exceed the materiality level 超过重要性水平 oKMr Pr[`
47.approach the materiality level 接近重要性水平 6
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48.an acceptably low level 可接受水平 Q\W?qB_
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5:yRFzhqd
50.misstatements or omissions 错报或漏报 ,J&\)
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51.aggregate 总计 Fp&tJ]=B.
52.subsequent events 期后事项 *)Us
53.adjust the financial statements 调整财务报表 [4 v1
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54.perform additional audit procedures 实施追加的审计程序 koojF|H>
55.audit risk 审计风险 4JO[yN
56.detection risk 检查风险 Nsf>b 8O
57.inappropriate audit opinion 不适当的审计意见 C0gY
58.material misstatement 重大的错报 Oq9E$0JW
59.tolerable misstatement 可容忍错报 X,A]<$ACu%
60.the acceptable level of detection risk 可接受的检查风险 Tlm::S
61.assessed level of material misstatement risk 重大错报风险的评估水平 |
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62.simall business 小规模企业 ]r\FC\n6e
63.accounting system 会计系统 J#?`l,
64.test of control 控制测试 0FcG;i+
65.walk-through test 穿行测试 (V x2*Aw]
66.communication 沟通 *S<
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67.flow chart 流程图 k>)Uyw$!
68.reperformance of internal control 重新执行 yZV Y3<]
69.audit evidence 审计证据 z -c1,GOD
70.substantive procedures 实质性程序 Qv
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71.assertions 认定 tMiy`CPh
72.esistence 存在 5Q/jI$^h0Z
73.occurrence 发生 o~{rZ~
74.completeness 完整性 2,6~;R
75.rights and obligations 权利和义务 U#G<cV79
76.valuation and allocation 计价和分摊 JJHO E{%
77.cutoff 截止 ^WkqRs
78.accuracy 准确性 d:Oo5t)MN
79.classification 分类 $@HW|Y
80.inspection 检查 az1#:Go
81.supervision of counting 监盘 /!'Png0!
82.observation 观察 8ZF!}kb0F
83.confirmation 函证 Ea)=K'Pz
84.computation 计算 I {%Y0S
85.analytical procedures 分析程序 RT.
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86.vouch 核对 "Q`
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87.trace 追查 G1a56TIN~
88.audit sampling 审计抽样 IP
89.error 误差 f hjlt#
90.expected error 预期误差 l*
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91.population 总体 J9/EJ'My
92.sampling risk 抽样风险 t3b M4+n
93.non- sampling risk 非抽样风险 fcTg/EXn
94.sampling unit 抽样单位 w\RYxu?
95.statistical sampling 统计抽样 `&:>?Y/X2
96.tolerable error 可容忍误差 >a;LBQ0
97.the risk of under reliance 信赖不足风险 T#\=v(_NR
98.the risk of over reliance 信赖过度风险 D}`MY
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99.the risk of incorrect rejection 误拒风险 PA*1]i#2M=
100. the risk of incorrect acceptance 误受风险 t$&'mJ_-w
101.working trial balance 试算平衡表 }9V0Cu1
102.index and cross-referencing 索引和交叉索引 \fsNI T/
103.cash receipt 现金收入 ceuEsQ}
104.cash disbursement 现金支出 Ss3~X90!*B
105.bank statement 银行对账单 p}Um+I=1
106.bank reconciliation 银行存款余额调节表 lA`qB1x
107.balance sheet date 资产负债表日 ,e^~(ITaq
108.net realizable value 可变现净值 H)h$@14xu
109.storeroom 仓库 ^3ai}Ei3
110.sale invoice 销售发票 x];i?
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111.price list 价目表 "rrw~
112.positive confirmation request 积极式询证函 vq+4so
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113.negative confirmation request 消极式询证函 M.\XG}RR
114.purchase requisition 请购单 TBIr^n>Z<k
115.receiving report 验收报告 !sp`oM
116.gross margin 毛利 Xf[;^?]X
117.manufacturing overhead 制造费用 <G
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118.material requisition 领料单 ,9M2'6=
119.inventory-taking 存货盘点 ^u2x26].
120.bond certificate 债券 P!SsMo6n
121.stock certificate 股票 "=ki_1/P
122.audit report 审计报告 ma xpR>7`j
123.entity 被审计单位 icQQLSU5
124.addressee of the audit report 审计报告的收件人 rp4{lHw>C/
125.unqualified opinion 无保留意见 P:WxhO/
126.qualified opinion 保留意见 eE_$ ADEf
127.disclaimer of opinion 无法表示意见 K^",LC
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128.adverse opinion 否定意见 ILx4[m7
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A (1)ABC 作业基础成本计算 E5#ff5
A (2)absorbed overhead 已吸收制造费用 H|$
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A (3)absorption costing 吸收成本计算 #Cx#U"~G`
A (4)account 账户,报表 jZQ{XMF
A (5)accounting postulate 会计假设 f1S%p
A (6)accounting series release 会计公告文件 .mNw^>:cq
A (7)accounting valuation 会计计价 liqVfB%
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 |S~$IFN4
A (10)accountancy 会计职业 3Z
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A (11)accountant 会计师 AiL80W^=d)
A (12)accounting 会计 g{
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A (13)agency cost 代理成本 }]M'f:%b
A (14)accounting bases 会计基础 r/@ Wn
A (15)accounting manual 会计手册 &'`ki0Xh;
A (16)accounting period 会计期间 g<ov` bF
A (17)accounting policies 会计方针 Q{5.;{/eC
A (18)accounting rate of return 会计报酬率 Y78DYbU.
A (19)accounting reference date 会计参照日 upaQoX/C
A (20)accounting reference period 会计参照期间 HRJ\H-
V
A (21)accrual concept 应计概念 ]t~'wL#Z
A (22)accrual expenses 应计费用 0>46ZzxUZ
A (23)acid test ration 速动比率(酸性测试比率) c^cr_i
A (24)acquisition 购置 XwfR/4
A (25)acquisition accounting 收购会计 S_nAO\h
A (26)activity based accounting 作业基础成本计算 NcHU)
A (27)adjusting events 调整事项 A^$xE6t
A (28)administrative expenses 行政管理费 ll[&O4.F
A (29)advice note 发货通知 S&.xgBR
A (30)amortization 摊销 Wsp c;]&
A (31)analytical review 分析性检查 y\4/M6
A (32)annual equivalent cost 年度等量成本法 w ~"%&SNN
A (33)annual report and accounts 年度报告和报表 x3(
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A (34)appraisal cost 检验成本 H}lz_#Z
A (35)appropriation account 盈余分配账户 "',;pGg|K
A (36)articles of association 公司章程细则 >$yA
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A (37)assets 资产 :xTm-L
A (38)assets cover 资产保障 i`Qa7
A (39)asset value per share 每股资产价值 15En$6>
A (40)associated company 联营公司 c<lEFk!g
A (41)attainable standard 可达标准 e2BC2K0
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A (42)attributable profit 可归属利润 u.G aMl4 (
A (43)audit 审计 p] N/]2rR
A (44)audit report 审计报告 2ga8 G4dU
A (45)auditing standards 审计准则 %!AzFL
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A (46)authorized share capital 额定股本 ;;m;f^]}
A (47)available hours 可用小时 l@1=./L?
A (48)avoidable costs 可避免成本 uL@%M8n
B (49)back-to-back loan 易币贷款 pr1bsrMuL
B (50)backflush accounting 倒退成本计算 19-V;F@;
B (51)bad debts 坏帐 717G
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B (52)bad debts ratio 坏帐比率 /2hRLyeAZ
B (53)bank charges 银行手续费 X 5X D1[
B (54)bank overdraft 银行透支 UCkV;//.
B (55)bank reconciliation 银行存款调节表 s&'FaqE
B (56)bank statement 银行对账单 7
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B (57)bankruptcy 破产 [c lwmx
B (58)basis of apportionment 分摊基础 #_`qbIOAj
B (59)batch 批量 *0eV9!y
B (60)batch costing 分批成本计算 Ml;`
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B (61)beta factor B(市场)风险因素 yGSZ;BDW:K
B (62)bill 账单 0*9xau{(
B (63)bill of exchange 汇票 [Y?Y@x"MZ
B (64)bill of landing 提单 ?FUK_]
B (65)bill of materials 用料预计单 ywkRH
B (66)bill payable 应付票据 {]Cn@.TPD
B (67)bill receivable 应收票据 hF5T9^8
B (68)bin card 存货记录卡
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B (69)bonus 红利 !*HJBZ]q
B (70)book-keeping 薄记 |W$|og'wC
B (71)Boston classification 波士顿分类 n)Cr<^j
B (72)breakeven chart 保本图 M#-E
B (73)breakeven point 保本点 RHpjJZUV
B (74)breaking-down time 复位时间 v`jHd*&6)
B (75)budget 预算 $o;c:Kh$$
B (76)budget center 预算中心 6w(r}yO]
B (77)budget cost allowance 预算成本折让 lhnGk'@d
B (78)budget manual 预算手册 '?Q"[e
B (79)budget period 预算期间 B"\9sl X
B (80)budgetary control 预算控制 CWRB/WH:
B (81)budgeted capacity 预算生产能力 !4FOX>|L@
B (82)burden 制造费用 L|:CQ
B (83)business center 经营中心 -meY[!"X
B (84)business entity 营业个体 ^W9O_5\g4a
B (85)business unit 经营单位 >Yk|(!v
B (86)buy-out management 管理性购买产权 r\FZ-gk}Q
B (87)by-product 副产品 7jQVm{{.
C (88)called-up share capital 催缴股本 cDzb}W*UM
C (89)capacity 生产能力 {&^PDa|nD
C (90)capacity ratios 生产能力比率 I{WP:]"Yf
C (91)capital 资本 @V:Y%#%
C (92)capital assets pricing model资本资产计价模式 EY3F9h3xM|
C (93)capital commitment 承诺资本
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C (94)capital employed 已运用的资本 ;ND[+i2MN
C (95)capital expenditure 资本支出 aI;$N|]u
C (96)capital expenditureauthorization 资本支出核准 3 =c#LUA`
C (97)capital expenditure control 资本支出控制 W[a"&,okqO
C (98)capital expenditure proposal资本支出申请 MEJX5qG6m
C (99)capital funding planning 资本基金筹集计划 H?M:<q0|G
C (100)capital gain 资本收益 Y*p<\{,oC
C (101)capital investment appraisal资本投资评估 W[qy4\.B
C (102)capital maintenance 资本保全 r}
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C (103)capital resource planning 资本资源计划 b SgbvnJ
C (104)capital surplus 资本盈余 :dRC$?f4
C (105)capital turnover 资本周转率 9wGsHf8]
C (106)card 记录卡 oWLP|c~Ap
C (107)cash 现金 u0,QsD)_X0
C (108)cash account 现金账户 %G,7Ul1f
C (109)cash book 现金账薄 \>}#[?y
C (110)cash cow 金牛产品 2kDv
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C (111)cash flow 现金流量 OI"g-+~
C (112)cash discounted 现金贴现 G!=(^G@J;
C (113)cash flow budget 现金流量预算 a~a:mM>p
C (114)cash flow statement 现金流量表 ys>n%24qP
C (115)cash ledger 现金分类账 }Y BuS3{
C (116)cash limit 现金限额 W2fcY;HZ
C (117)CCA 现时成本会计 w0Ex}
C (118)center 中心 i=]R1yP
C (119)changeover time 变更时间 +F60_O
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C (120)chartered entity 特许经济个体 X am8h
C (121)cheque 支票 b]Kb ~y|
C (122)cheque register 支票登记薄 Uf]$I`T#
C (123)coin analysis 零钱分类 V_D wHq2
C (124)classification 分类 g-_=$#&{
C (125)clock card 工时卡 TQNdBq5I6
C (126)code 代码 D.%%D%AdB
C (127)commitment accounting 承诺确认会计 tc)Md
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C (128)common cost 共同成本 im9EV|;
C (129)company limited byguarantee 有限担保责任公司 k\;D;e{
C (130)company limited shares 股份有限公司 lo'#dpt<
C (131)competitive position 竞争能力状况 UBM#~~sM
C (132)concept 概念 )V>zXy}Y
C (133)conglomerate 跨行业企业 -3~S{)
C (134)consistency concept 一致性概念 a9.255
C (135)consolidated accounts 合并报表 &a e!lB
C (136)consolidation accounting 合并会计 p{W
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C (137)consortium 财团 Y3FFi M[s~
C (138)contingency plan 应急计划 :p@jslD
C (139)contingent liabilities 或有负债 bp}97ZQ
C (140)continuous operation 连续生产 t?)]xS)
C (141)contra 抵消 5pDE!6gQ
C (142)contract cost 合同成本 +v5f-CBu
C (143)contract costing 合同成本计算 <YEKbnw$o
C (144)contribution 贡献毛益 Lb<IEy77\
C (145)contribution centre 贡献中心 T ,!CDm$=
C (146)contribution chart 贡献图 ":qHDL3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 }~PG]A
C (148)contribution to salesration 贡献毛益对销售比率 Ja4M@z
C (149)control 控制 `AvK8Wh<+
C (150)control account 控制帐户 1y6<gptx
C (151)control limits 控制限度 |Z2_W/
C (152)controllability concept 可控制概念 &Ejhw
3Nw
C (153)controllable cost 可控制成本 -AD`(b7q
C (154)conversion cost 加工成本 iHf):J?8
y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @M-Q|
C (156)corporate appraisal 公司评估 `MCtm(<
C (157)corporate planning 公司计划 WbhYGcRy
C (158)corporate social reporting 公司社会报告 wme#8/eUk
C (159)corporation 股份公司 l<4P">M!.
C (160)cost 成本 k:j_:C&.
C (161)cost account 成本帐户 R[m{"2|,Lc
C (162)cost accounting 成本会计 "M/) LXn:0
C (163)cost accounting manual 成本手册 2Og
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C (164)cost accounts calendar 成本报表的日历时间 n{L^W5B
C (165)cost adjustment 成本调整 tN4&#YK<
C (166)cost allocation 成本分配 F:#5Edo}A
C (167)cost apportionment 成本分摊 ):Z#!O<
C (168)cost attribution 成本归属 v?6*n>R
C (169)cost audit 成本审计 j7a}<\
C (170)cost behaviour 成本性态 dqQJC qc!
C (171)cost benefit analysis 成本效益分析 2ib,33 Z
C (172)cost center 成本中心 R2{]R&wtn0
C (173)cost driver 成本动因