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注会《审计》英语常用词汇 {6x PdUhw
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1.audit 审计 %HSl)zEo>C
2.attestation 鉴证 3D)b*fPc
3.credibility 可信赖程度 ?z"KnR+?Q
4.audit of financial statements 财务报表审计 ~2/{3m{3 A
5.agreed-upon procedures 执行商定程序 F*
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6.high levels of assurance 高水平保证 mjEs5XCC"
7.compilation 编制 djT.
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8.reliability 可靠性 zfjTQMaxh
9.relevance 相关性 y67uH4&Vm
10.professional skepticism 职业谨慎 (3md:r<-
11.objectivity 客观性 ?An,-N-ezf
12. professional competence 专业胜任能力 B50 [O!
13.Senior/CPA-in-charge 项目经理 el'j&I
14.audit engagement letter 业务约定书 M^H90GN)X
15.recurring audit 连续审计 V2yveNz\7
16.the client 委托人 '1]7zWbW
17.change CPA 更换注册会计师 7nz!0I^
18.the existing CPA 现任注册会计师 Sue
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19.the successor CPA 后任注册会计师 2z983^
20.the preceding CPA前任注册会计师 'Kis hXOn]
21.issue the audit report 出具审计报告 <{019Oa
22.expert 专家 bV3lE6z
23.the board of directors 董事会 +$(0w35V5
24.knowledge of the entity‘ s business 了解被审计单位情况 WF/l7u#4i
25.assess material misstatement risks评估重大错报风险 -NDi5i\
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p(7QAd4
27.a general knowledge of —— 初步了解―――的情况 %yaG,;>U
28.a more knowledge of—— 进一步了解的情况 j
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29.the prior year‘s working papers 以前年度工作底稿 O3!d(dY=_
30.minutes of meeting 会议纪要 @8"18HEp#
31.business risks 经营风险
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32.appropriateness 适当性 WOO%YU =
33.accounting estimate 会计估计 .v,bXU$@YG
34.management representations 管理层声明 w &vhWq
35.going concern assumption 持续经营假设 O|UxFnB}
36.audit plan 审计计划 GOW"o"S
37.significant audit areas 重点审计领域 e d;"bb
38.error 错误 8X~h?^Vz
39.fraud舞弊 feCqbWq:
40.modified or additional procedures 修改或追加审计程序 5.k}{{+
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 ,#aS/+;[)
43.unusual pressures 异常压力 Dq`~XS*
44.the suspected noncompliance 涉嫌存在违法行为 b5Q8pWZg,
45.materialiy 重要性 dYyW]nZ&
46.exceed the materiality level 超过重要性水平 &r:m&?!|VQ
47.approach the materiality level 接近重要性水平 Ofm5[q=
48.an acceptably low level 可接受水平 wsfysat$
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 5w-JPjH
50.misstatements or omissions 错报或漏报 q2!'==h2i
51.aggregate 总计 |yAK@Hl'
52.subsequent events 期后事项 gUGOHd(A
53.adjust the financial statements 调整财务报表 E
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54.perform additional audit procedures 实施追加的审计程序 PEy/k.
55.audit risk 审计风险 Yzd2G,kZ=
56.detection risk 检查风险 jvO3_Zt9
57.inappropriate audit opinion 不适当的审计意见 6To:T[ z#
58.material misstatement 重大的错报 C|$L6n>DR6
59.tolerable misstatement 可容忍错报 wA r~<
60.the acceptable level of detection risk 可接受的检查风险 b8HE."*t
61.assessed level of material misstatement risk 重大错报风险的评估水平 BVAr&cu
62.simall business 小规模企业 h^d\xn9GT#
63.accounting system 会计系统 P/`m3aSzX.
64.test of control 控制测试 c
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65.walk-through test 穿行测试 HZuiVW8
66.communication 沟通 \[
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67.flow chart 流程图 iIB9j8
68.reperformance of internal control 重新执行 3"vRK5Bf
69.audit evidence 审计证据 1$OVe4H1
70.substantive procedures 实质性程序 \kk!Dz*H
71.assertions 认定 L"^.0*X/d
72.esistence 存在 hpjUkGm5
73.occurrence 发生 H`?*
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74.completeness 完整性 :;_#5
75.rights and obligations 权利和义务 'g]=.K+@}
76.valuation and allocation 计价和分摊 !Y|8z\Q
77.cutoff 截止 fwH`}<o
78.accuracy 准确性 `#=fA
79.classification 分类 j Ii[
80.inspection 检查 IW] *i?L
81.supervision of counting 监盘
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82.observation 观察 R|H[lbw
83.confirmation 函证 Y.9~Bo<<r
84.computation 计算 WCoF{*
85.analytical procedures 分析程序 ;'hi9L
86.vouch 核对 shy
87.trace 追查 K{N%kk%F
88.audit sampling 审计抽样 (tpof
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89.error 误差 a!?.F_T9A
90.expected error 预期误差 k%
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91.population 总体 E\_W
92.sampling risk 抽样风险 }z?xGW
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93.non- sampling risk 非抽样风险 qf)C%3gXI
94.sampling unit 抽样单位 v#-E~;CcC
95.statistical sampling 统计抽样 []rT? -
96.tolerable error 可容忍误差 p6 <}3m$
97.the risk of under reliance 信赖不足风险 33,;iE
98.the risk of over reliance 信赖过度风险 %Dra7B%
99.the risk of incorrect rejection 误拒风险 hMz&JJ&B
100. the risk of incorrect acceptance 误受风险 L!&$c&=xf
101.working trial balance 试算平衡表 p;F2z;#
102.index and cross-referencing 索引和交叉索引 %P(;8sS
103.cash receipt 现金收入 fPOEVmj<
104.cash disbursement 现金支出 ^~,
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105.bank statement 银行对账单 zfirb
106.bank reconciliation 银行存款余额调节表 .E#<fz
107.balance sheet date 资产负债表日 o|0
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108.net realizable value 可变现净值 2q/nAQ+
109.storeroom 仓库 l`G(O$ct
110.sale invoice 销售发票 QP+c?ct}hF
111.price list 价目表 {vLTeIxf.G
112.positive confirmation request 积极式询证函 6TY){Pw
113.negative confirmation request 消极式询证函 D7M0NEY
114.purchase requisition 请购单 fWd~-U0M^
115.receiving report 验收报告 z;ULQ
116.gross margin 毛利 =zz+<
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117.manufacturing overhead 制造费用 z2.*#xTZn
118.material requisition 领料单 jzMhJ
119.inventory-taking 存货盘点 #jhQBb4?,
120.bond certificate 债券 m';#R9\Fz
121.stock certificate 股票 ^g70AqUc
122.audit report 审计报告 L>0!B8X2
123.entity 被审计单位 ZU)BJ!L,s
124.addressee of the audit report 审计报告的收件人 ;x,+*%
125.unqualified opinion 无保留意见 <Kh?Ad>N
126.qualified opinion 保留意见 6aRGG+H
127.disclaimer of opinion 无法表示意见 HgYc@P*b
128.adverse opinion 否定意见 s c5\( b
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A (1)ABC 作业基础成本计算 +O&RBEa[
A (2)absorbed overhead 已吸收制造费用 `}[VwQ
A (3)absorption costing 吸收成本计算 p}96uaC1
A (4)account 账户,报表
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A (5)accounting postulate 会计假设 #"hJpyW 4V
A (6)accounting series release 会计公告文件 -QN1oK@\mE
A (7)accounting valuation 会计计价 Z+r%_|kZ
A (8)account sale 承销清单 B%TXw#|
A (9)accountability concept 经营责任概念 1% asx'^
A (10)accountancy 会计职业 Xg,0 /P~
A (11)accountant 会计师 yI3Q |731)
A (12)accounting 会计 GSC{F#:z
A (13)agency cost 代理成本 i5.?g <.H
A (14)accounting bases 会计基础 x(rd$oZO
A (15)accounting manual 会计手册 -l\~p4U
A (16)accounting period 会计期间 fS5GICx8R
A (17)accounting policies 会计方针 Po'-z<}wS
A (18)accounting rate of return 会计报酬率 Sjw2 j#Q
A (19)accounting reference date 会计参照日 ,2RC |h^O,
A (20)accounting reference period 会计参照期间 a3Z:C!|O'
A (21)accrual concept 应计概念 RP,A!pa@
A (22)accrual expenses 应计费用 P4hZB_.=
A (23)acid test ration 速动比率(酸性测试比率) /&*m1EN#o
A (24)acquisition 购置 67}]s@:l](
A (25)acquisition accounting 收购会计 ay=KfY5
A (26)activity based accounting 作业基础成本计算 (m<R0
A (27)adjusting events 调整事项 XyvZ&d6(d
A (28)administrative expenses 行政管理费 m5X3{[a:
A (29)advice note 发货通知 NQDLI 1o
A (30)amortization 摊销 w9G_>+?E
A (31)analytical review 分析性检查 ov?.:M
A (32)annual equivalent cost 年度等量成本法 '.]e._T
A (33)annual report and accounts 年度报告和报表 E}]I%fi
A (34)appraisal cost 检验成本 ls [Ls
A (35)appropriation account 盈余分配账户 uo]Hi^r.l
A (36)articles of association 公司章程细则 Oyi;bb<#
A (37)assets 资产 Sg/:n,68
A (38)assets cover 资产保障 }l,T~Pjb
A (39)asset value per share 每股资产价值 <P+G7!KZ&
A (40)associated company 联营公司 Z[a O_6L
A (41)attainable standard 可达标准 LN@lrC7X
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A (42)attributable profit 可归属利润 ]c
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A (43)audit 审计 qgwv=5|
A (44)audit report 审计报告 zj~8>QnKk
A (45)auditing standards 审计准则 H @_eFlT t
A (46)authorized share capital 额定股本 M,.b`1-w
A (47)available hours 可用小时 zWF
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A (48)avoidable costs 可避免成本 v9Z lNA7m!
B (49)back-to-back loan 易币贷款 @o}1n?w
B (50)backflush accounting 倒退成本计算 aEcktg6h
B (51)bad debts 坏帐 +CsI,Uf4*
B (52)bad debts ratio 坏帐比率 Rf)'HT
B (53)bank charges 银行手续费 *Gg1h@&
B (54)bank overdraft 银行透支 lAdOC5+JX
B (55)bank reconciliation 银行存款调节表 cEDDO&u
B (56)bank statement 银行对账单 @J~lV\
B (57)bankruptcy 破产 ArNur~
B (58)basis of apportionment 分摊基础 l@,); w=_P
B (59)batch 批量 Z-
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B (60)batch costing 分批成本计算 xDPQG`6
B (61)beta factor B(市场)风险因素 yf
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B (62)bill 账单 (Wm/$P;
B (63)bill of exchange 汇票 XX]5T`D
B (64)bill of landing 提单 s(1_:
B (65)bill of materials 用料预计单 LL|_c4$Ky
B (66)bill payable 应付票据 k)H[XpM
B (67)bill receivable 应收票据 X% Spv/8{
B (68)bin card 存货记录卡 qR [}EX&3
B (69)bonus 红利 fOqS|1rC
B (70)book-keeping 薄记 1VhoJGH;C
B (71)Boston classification 波士顿分类 Ck ~V5
B (72)breakeven chart 保本图 5uQ
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B (73)breakeven point 保本点 t 3(%UB
B (74)breaking-down time 复位时间 N oX_?
B (75)budget 预算 @D.R0uM
B (76)budget center 预算中心 ;whFaQi 4
B (77)budget cost allowance 预算成本折让 5;3c<
B (78)budget manual 预算手册 u~/M
B (79)budget period 预算期间 {ED(O-W
B (80)budgetary control 预算控制 7,V!Iv^X
B (81)budgeted capacity 预算生产能力 Ee t+
B (82)burden 制造费用 w5dIk]T
B (83)business center 经营中心 )
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B (84)business entity 营业个体 ]C}u-B746
B (85)business unit 经营单位 GibggOj2Q,
B (86)buy-out management 管理性购买产权 xG *lV|<7>
B (87)by-product 副产品 W (=Wg|cr
C (88)called-up share capital 催缴股本 6e$sA (a=i
C (89)capacity 生产能力 }S~ysQwT
C (90)capacity ratios 生产能力比率 p|bc=`TD
C (91)capital 资本 Sb:zN'U
C (92)capital assets pricing model资本资产计价模式 QrNL7{
C (93)capital commitment 承诺资本 '(3Nopl
C (94)capital employed 已运用的资本 (ybtXoQs
C (95)capital expenditure 资本支出 ?)Czl4J
C (96)capital expenditureauthorization 资本支出核准 V e$5w}a4
C (97)capital expenditure control 资本支出控制 ooLnJY#
C (98)capital expenditure proposal资本支出申请 AiyvHt
C (99)capital funding planning 资本基金筹集计划 1jUhG2y
C (100)capital gain 资本收益 ^*cMry
C (101)capital investment appraisal资本投资评估 -!C
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C (102)capital maintenance 资本保全 GvZa
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C (103)capital resource planning 资本资源计划 [6,]9|~
C (104)capital surplus 资本盈余 5 `{|[J_[
C (105)capital turnover 资本周转率 9Sx<tj_4P{
C (106)card 记录卡 rj2r# {[
C (107)cash 现金 ,E*a$cCw
C (108)cash account 现金账户 1WUFk ?p
C (109)cash book 现金账薄 66^1&D"
C (110)cash cow 金牛产品 v
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C (111)cash flow 现金流量 h9Tf@]W
C (112)cash discounted 现金贴现 .WL\:{G8;
C (113)cash flow budget 现金流量预算 eB<V%,%N#
C (114)cash flow statement 现金流量表 o-Q]Dk1W
C (115)cash ledger 现金分类账 DuO%B
C (116)cash limit 现金限额 A]tf>H#1
C (117)CCA 现时成本会计 ~`G;=ITo
C (118)center 中心 YmO"EWb
C (119)changeover time 变更时间 6yu*a_
C (120)chartered entity 特许经济个体 PxP?hk
C (121)cheque 支票 #czyr@
C (122)cheque register 支票登记薄 UALg!M#
C (123)coin analysis 零钱分类 X5L(_0?F1
C (124)classification 分类 7/^TwNsv
C (125)clock card 工时卡 [/+dHW|
C (126)code 代码 X>6~{3
C (127)commitment accounting 承诺确认会计 r'9=kx
C (128)common cost 共同成本 v'
9( et
C (129)company limited byguarantee 有限担保责任公司 }GoOE=rhY
C (130)company limited shares 股份有限公司 h87L8qh9
C (131)competitive position 竞争能力状况 Zeme`/aBb
C (132)concept 概念 SQ^^1.V&/Y
C (133)conglomerate 跨行业企业 9aF..
C (134)consistency concept 一致性概念 s!j(nUd/
C (135)consolidated accounts 合并报表 ^EuyvftZ
C (136)consolidation accounting 合并会计 /8$1[[[
C (137)consortium 财团 r_g\_y7ua
C (138)contingency plan 应急计划 +%Bf
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C (139)contingent liabilities 或有负债 +9Hk+.
C (140)continuous operation 连续生产
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C (141)contra 抵消 < ;%q
C (142)contract cost 合同成本 ~G{$ P'[
C (143)contract costing 合同成本计算 3h
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C (144)contribution 贡献毛益 ir@N
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C (145)contribution centre 贡献中心 -aH?7HV}
C (146)contribution chart 贡献图 VH7iH|eW
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
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C (148)contribution to salesration 贡献毛益对销售比率 Ghq'k:K,
C (149)control 控制 +3o)L?:g
C (150)control account 控制帐户 n6%jhv9H
C (151)control limits 控制限度 tRUsZl
C (152)controllability concept 可控制概念 hBfzU\*0H
C (153)controllable cost 可控制成本 Zm;
+Ku>
C (154)conversion cost 加工成本 ;G
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Pv2nV!X6
C (156)corporate appraisal 公司评估 zW"3K
C (157)corporate planning 公司计划 o.
V0iS]
C (158)corporate social reporting 公司社会报告 )Py+jc.
C (159)corporation 股份公司 ,I2reG
C (160)cost 成本 z[lRb]:i[
C (161)cost account 成本帐户 5>1Y="B
C (162)cost accounting 成本会计 !(ux.T0
C (163)cost accounting manual 成本手册 ]!tYrSM!
C (164)cost accounts calendar 成本报表的日历时间 -4^@)~Y
C (165)cost adjustment 成本调整 VI|DMx
C (166)cost allocation 成本分配 /qkIoF2
C (167)cost apportionment 成本分摊 zy/tQGTr@
C (168)cost attribution 成本归属 0m+5Zn
C (169)cost audit 成本审计 t~<-4N$(
C (170)cost behaviour 成本性态 p\]LEP\z,
C (171)cost benefit analysis 成本效益分析 &W!d}, ;
C (172)cost center 成本中心 .f92^lu9
C (173)cost driver 成本动因