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注会《审计》英语常用词汇 {p/m+m
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1.audit 审计 [+1
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2.attestation 鉴证 s0h)~z
3.credibility 可信赖程度 Tv KX8 m"
4.audit of financial statements 财务报表审计 GQQ!3LwP\O
5.agreed-upon procedures 执行商定程序 S&0x:VW
6.high levels of assurance 高水平保证 ^m7PXY
7.compilation 编制 O//e0?]W
8.reliability 可靠性 -Z@p
9.relevance 相关性 _`(g?
10.professional skepticism 职业谨慎 +1y#=iM{
11.objectivity 客观性 yqU++;6
12. professional competence 专业胜任能力 ubQ(O uM"
13.Senior/CPA-in-charge 项目经理 (o|E@d
14.audit engagement letter 业务约定书 h
Na<LZ
15.recurring audit 连续审计 ,yF)7fN
16.the client 委托人 _`\INZ
e-G
17.change CPA 更换注册会计师 ~,:f,FkSQ
18.the existing CPA 现任注册会计师 :8ZxO wwv
19.the successor CPA 后任注册会计师 B?M+`;
20.the preceding CPA前任注册会计师 wfdFGoy(
21.issue the audit report 出具审计报告 bODl
q
22.expert 专家 Yc$|"to
23.the board of directors 董事会 Vh<`MS0X
24.knowledge of the entity‘ s business 了解被审计单位情况 s5pY)6)
25.assess material misstatement risks评估重大错报风险 76m[o
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 g DhwJks
27.a general knowledge of —— 初步了解―――的情况 yV8).4
28.a more knowledge of—— 进一步了解的情况 xEBjfn
29.the prior year‘s working papers 以前年度工作底稿 A>?fbY2n
30.minutes of meeting 会议纪要 ,jn?s^X6Dj
31.business risks 经营风险 q2Kn3{
32.appropriateness 适当性 dd$N4&
33.accounting estimate 会计估计 sa` Yan
34.management representations 管理层声明 s:ruCS
35.going concern assumption 持续经营假设 5c"kLq6r
36.audit plan 审计计划 I%p#E#[G
37.significant audit areas 重点审计领域 w.8~A,5}Dh
38.error 错误 9ZBF1sMg
39.fraud舞弊 /\#5\d
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40.modified or additional procedures 修改或追加审计程序 gY9"!IVe+
41.misappropriation of assets 侵占资产 e-VLU;
42.transactions without substance 虚假交易 "|.(yN
43.unusual pressures 异常压力 {OOt+U!
44.the suspected noncompliance 涉嫌存在违法行为 8VZ-`?p
45.materialiy 重要性 .bE,Q9:
46.exceed the materiality level 超过重要性水平 &Yg/08*
47.approach the materiality level 接近重要性水平 E(@;p%:
48.an acceptably low level 可接受水平 e0L;V@R
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 V|AE~R^
50.misstatements or omissions 错报或漏报 ]c)SVn$6
51.aggregate 总计 :m d3@r']
52.subsequent events 期后事项 U]|q4!WE
53.adjust the financial statements 调整财务报表 z m'jk D|
54.perform additional audit procedures 实施追加的审计程序 0U>Q<I}
55.audit risk 审计风险 sYXS#;|M
56.detection risk 检查风险 h uJqqC
57.inappropriate audit opinion 不适当的审计意见 }>0
Kc=
58.material misstatement 重大的错报 c
#kV+n<
59.tolerable misstatement 可容忍错报 sD8S2
60.the acceptable level of detection risk 可接受的检查风险 9QMn%8=j
61.assessed level of material misstatement risk 重大错报风险的评估水平 -e~Uu
62.simall business 小规模企业 "b
0cj
63.accounting system 会计系统 MxR U6+a
64.test of control 控制测试 PlZiTP
65.walk-through test 穿行测试 d<'xpdxc
66.communication 沟通 {n]sRz
67.flow chart 流程图 IMza
2
68.reperformance of internal control 重新执行 WM"^#=+$
69.audit evidence 审计证据 Q$1K{14I
70.substantive procedures 实质性程序 \#aVu^`eX
71.assertions 认定 Gq*)]X{Ua
72.esistence 存在 &>e
DCs
73.occurrence 发生 7g)3\C
74.completeness 完整性 D,\=zX;
75.rights and obligations 权利和义务 d 4]%Wdvf
76.valuation and allocation 计价和分摊 <+gl"lG
77.cutoff 截止 0>iFXw:fn
78.accuracy 准确性 >x4[7YAU{
79.classification 分类 #ja`+w}
80.inspection 检查 PQ}%}S7:
81.supervision of counting 监盘 SbZt\a 8
82.observation 观察 7X(]r1-+\
83.confirmation 函证 "!tw
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84.computation 计算 It4z9Gh
85.analytical procedures 分析程序 K;[%S
86.vouch 核对 <im<(=m9
87.trace 追查 VA'X!(Cv
88.audit sampling 审计抽样 gE&W6z0fJ
89.error 误差 Eap/7U1Q
90.expected error 预期误差 = O1;vc}AA
91.population 总体 LUck>l\l
92.sampling risk 抽样风险 P]"deB|
93.non- sampling risk 非抽样风险 N?
;o_^C
94.sampling unit 抽样单位 hF"g91P
95.statistical sampling 统计抽样 O[)]dD&'
96.tolerable error 可容忍误差 4;RCPC
97.the risk of under reliance 信赖不足风险 j yRSEk$
98.the risk of over reliance 信赖过度风险 ;#s}b1
99.the risk of incorrect rejection 误拒风险 GWhAjL/N
100. the risk of incorrect acceptance 误受风险 F,M"/hnPT
101.working trial balance 试算平衡表 *xg`Kwl5Kl
102.index and cross-referencing 索引和交叉索引 zN+*R;Ds
103.cash receipt 现金收入 3g[j%`k
104.cash disbursement 现金支出 _]xt65TL
105.bank statement 银行对账单 N4mJU'_{
106.bank reconciliation 银行存款余额调节表 HDVl5X`j'
107.balance sheet date 资产负债表日 HI\f>U
108.net realizable value 可变现净值 ?
[VpN2*
109.storeroom 仓库 EB5_;
110.sale invoice 销售发票 VtO;UN
111.price list 价目表 ^YR|WK Y
112.positive confirmation request 积极式询证函 U`8|9v
113.negative confirmation request 消极式询证函 zLQ#GF
114.purchase requisition 请购单 rN1U.FRe/
115.receiving report 验收报告 ;,=h59`
116.gross margin 毛利 HNy/ -
117.manufacturing overhead 制造费用 `{U%[$<[W
118.material requisition 领料单 =+`j?1
119.inventory-taking 存货盘点 s`
=/fvf.
120.bond certificate 债券 D!}K)T1~R
121.stock certificate 股票 $54=gRo^
122.audit report 审计报告 0<@KDlF
123.entity 被审计单位 hyb +#R
124.addressee of the audit report 审计报告的收件人 a-5HIY5
125.unqualified opinion 无保留意见 .L7Yf+yFg
126.qualified opinion 保留意见 {(Og/[
127.disclaimer of opinion 无法表示意见 P$18Xno{
128.adverse opinion 否定意见 l]Ui@X
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A (1)ABC 作业基础成本计算 oY%"2PW1B
A (2)absorbed overhead 已吸收制造费用 /*AJr
A (3)absorption costing 吸收成本计算 v0`qMBr1y
A (4)account 账户,报表 lMwk.#
A (5)accounting postulate 会计假设 3gG+`{<
A (6)accounting series release 会计公告文件 |'c4er/;#
A (7)accounting valuation 会计计价 /&$"}Z6z
A (8)account sale 承销清单 H+VO.s.a
A (9)accountability concept 经营责任概念 SgpZ;\_
A (10)accountancy 会计职业 kxm:g)`=[
A (11)accountant 会计师 U.RW4df%E
A (12)accounting 会计
kqD*TJA
A (13)agency cost 代理成本 1iJ0Hut}d
A (14)accounting bases 会计基础 dXiE.Si
A (15)accounting manual 会计手册 p9AZ9xr
A (16)accounting period 会计期间 >;
&s['H
A (17)accounting policies 会计方针 U['JFLF
A (18)accounting rate of return 会计报酬率 L/q]QgCoA
A (19)accounting reference date 会计参照日 Dc.n-ipv$
A (20)accounting reference period 会计参照期间 & =73D1A
A (21)accrual concept 应计概念 Rk
pr8MS
A (22)accrual expenses 应计费用 BFMS*t`
A (23)acid test ration 速动比率(酸性测试比率) E+}GxFG-:
A (24)acquisition 购置 7deAr$?Wx
A (25)acquisition accounting 收购会计 C5es2!^-]O
A (26)activity based accounting 作业基础成本计算 F1gt3 a
e
A (27)adjusting events 调整事项 O`i)?BC
A (28)administrative expenses 行政管理费 m7r j>X Y
A (29)advice note 发货通知 6|
*(dE2x(
A (30)amortization 摊销 $A;7Em
A (31)analytical review 分析性检查 5zNSEI"PY
A (32)annual equivalent cost 年度等量成本法
rH$eB/#F
A (33)annual report and accounts 年度报告和报表 i}PK$sa#c
A (34)appraisal cost 检验成本 @up&q
A (35)appropriation account 盈余分配账户 ]?0{(\
A (36)articles of association 公司章程细则 =oE_.ux\
A (37)assets 资产 ^W
Y8-6
A (38)assets cover 资产保障 ,
Aq9fyC%
A (39)asset value per share 每股资产价值
kS B
A (40)associated company 联营公司 O87"[c`>
A (41)attainable standard 可达标准 _urG_~q
o'C~~Vg).
A (42)attributable profit 可归属利润 {y,nFxLq
A (43)audit 审计 +I|Rk&
A (44)audit report 审计报告 #^|| ]g/N
A (45)auditing standards 审计准则 |DN^NhtE
A (46)authorized share capital 额定股本 w4\BD&7V
A (47)available hours 可用小时 fyM3UA\U
A (48)avoidable costs 可避免成本 x3Nkp4=Xd
B (49)back-to-back loan 易币贷款 ;>NP.pnA)
B (50)backflush accounting 倒退成本计算 JY{X,?s
B (51)bad debts 坏帐 [IiwN qZ[~
B (52)bad debts ratio 坏帐比率 +J|+es
B (53)bank charges 银行手续费 5;W\2yj
B (54)bank overdraft 银行透支 Q |
B (55)bank reconciliation 银行存款调节表 $hh+0hs
B (56)bank statement 银行对账单 w#*/ y?"D
B (57)bankruptcy 破产 M_k`%o
B (58)basis of apportionment 分摊基础 -=>sTMWpr
B (59)batch 批量 N0+hej
z
B (60)batch costing 分批成本计算 h`=r)D
B (61)beta factor B(市场)风险因素 @
-0Fe9 n=
B (62)bill 账单 (tepmcf
B (63)bill of exchange 汇票 N83!C=X'
B (64)bill of landing 提单 .iFViVZC
B (65)bill of materials 用料预计单 U+-F
*$PO+
B (66)bill payable 应付票据 ?TDvCL
B (67)bill receivable 应收票据 R7lYu\mA
B (68)bin card 存货记录卡 v@VLVf)>9^
B (69)bonus 红利 Hi^
35
B (70)book-keeping 薄记 K[kds`
B (71)Boston classification 波士顿分类 Qh*)pt]n
B (72)breakeven chart 保本图 (~h7rAEc
B (73)breakeven point 保本点 dUIqD l
B (74)breaking-down time 复位时间 !X-9Ms}(d
B (75)budget 预算 $; ?c?n+
B (76)budget center 预算中心 KyT uF
B (77)budget cost allowance 预算成本折让 ".gNeY6)x
B (78)budget manual 预算手册 KYp[Gs
B (79)budget period 预算期间 nE_Cuc>K\
B (80)budgetary control 预算控制 Hb+X}7c$
B (81)budgeted capacity 预算生产能力 u t$c)_
B (82)burden 制造费用 e,(a6X
B (83)business center 经营中心 I?
B,sl_w
B (84)business entity 营业个体 6
Ew@L<v
B (85)business unit 经营单位 eH
%Ja[
B (86)buy-out management 管理性购买产权 !v0"$V5+i
B (87)by-product 副产品 "?35C
!
C (88)called-up share capital 催缴股本 D&/I1=\(
C (89)capacity 生产能力 i0>]CJG
C (90)capacity ratios 生产能力比率 n+2%tW
C (91)capital 资本 Lbcy:E*g
C (92)capital assets pricing model资本资产计价模式 XIKvH-0&
C (93)capital commitment 承诺资本 e!GZSk
C (94)capital employed 已运用的资本 S<"oUdkz
C (95)capital expenditure 资本支出 /,!<Va;~
C (96)capital expenditureauthorization 资本支出核准 &:<, c12
C (97)capital expenditure control 资本支出控制 EkjgNEXq
C (98)capital expenditure proposal资本支出申请 @o6R[5(
C (99)capital funding planning 资本基金筹集计划 eIH$"f;L
C (100)capital gain 资本收益 vwmBUix
C (101)capital investment appraisal资本投资评估 $E\^v^LW
C (102)capital maintenance 资本保全 t8P PE
C (103)capital resource planning 资本资源计划 PQ$sOK|/
C (104)capital surplus 资本盈余 ?E6^!4=,
C (105)capital turnover 资本周转率 cMaOM}mS
C (106)card 记录卡 b?8)7.{F{
C (107)cash 现金 +y/ 55VLq
C (108)cash account 现金账户 z
8E1 m"
C (109)cash book 现金账薄 d`mD!)j
C (110)cash cow 金牛产品 $#e1SS32
C (111)cash flow 现金流量 ^XG*z?Tt
C (112)cash discounted 现金贴现 Br!9x{q*
C (113)cash flow budget 现金流量预算
]W/>Ldv
C (114)cash flow statement 现金流量表 Ird|C[la
C (115)cash ledger 现金分类账 E$A3|rjnoN
C (116)cash limit 现金限额 \9/RAY_G
C (117)CCA 现时成本会计 s9 @Sd
C (118)center 中心 l(!/Q|Q|
C (119)changeover time 变更时间 E8ta|D
C (120)chartered entity 特许经济个体 Ab2Q
\+,
C (121)cheque 支票 :QPf~\w?
C (122)cheque register 支票登记薄 uR$i48}
C (123)coin analysis 零钱分类 1y(UgEg
C (124)classification 分类 '1Y\[T*
C (125)clock card 工时卡 \vRd}
C (126)code 代码 WF[bO7:
C (127)commitment accounting 承诺确认会计 j/KO|iNL2
C (128)common cost 共同成本 jo9gCP.
C (129)company limited byguarantee 有限担保责任公司 1& ^?U{
C (130)company limited shares 股份有限公司 =n+ \\D
C (131)competitive position 竞争能力状况 XKS8K4"
C (132)concept 概念 pDl3!m
C (133)conglomerate 跨行业企业 F9a^ED0l\
C (134)consistency concept 一致性概念 D d,2;#_
C (135)consolidated accounts 合并报表
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C (136)consolidation accounting 合并会计 @1:0h9%
C (137)consortium 财团 %S
\8.
C (138)contingency plan 应急计划 Z"y=sDO{
C (139)contingent liabilities 或有负债 BUsV|e
\
C (140)continuous operation 连续生产 ++jAz<46
C (141)contra 抵消 -oP'4QVb
C (142)contract cost 合同成本 ,R2U`EO;
C (143)contract costing 合同成本计算 KOh
A)
C (144)contribution 贡献毛益 VU
wC-)
C (145)contribution centre 贡献中心 /.1.MssQM
C (146)contribution chart 贡献图 (V?: ]
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
Uz
dc
C (148)contribution to salesration 贡献毛益对销售比率 h@ )
C (149)control 控制 F(,UA+$A
C (150)control account 控制帐户 Bd~1P/
C (151)control limits 控制限度 4(
8xjL:
C (152)controllability concept 可控制概念 @t*t+Vqw
C (153)controllable cost 可控制成本 &JP-O60
C (154)conversion cost 加工成本 ?LK 2g
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 eOI (6U!
C (156)corporate appraisal 公司评估 i'#Gy,R
C (157)corporate planning 公司计划 T~4N+fK
C (158)corporate social reporting 公司社会报告 5d\q-d
C (159)corporation 股份公司 ~Z'w)!h
C (160)cost 成本 t2BL(yB
C (161)cost account 成本帐户 nNt1C
C (162)cost accounting 成本会计 4\M.6])_
C (163)cost accounting manual 成本手册 `bjizS'^
C (164)cost accounts calendar 成本报表的日历时间 04U")-\O
C (165)cost adjustment 成本调整 cyM-)r@YQV
C (166)cost allocation 成本分配 $F'>yop2b
C (167)cost apportionment 成本分摊 \S~Vx!9w
C (168)cost attribution 成本归属 3?n>yS
C (169)cost audit 成本审计 BV#78,8(
C (170)cost behaviour 成本性态 JW.=T)
C (171)cost benefit analysis 成本效益分析 pmWr]G3,*
C (172)cost center 成本中心 OTDg5:>
C (173)cost driver 成本动因