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注会《审计》英语常用词汇 &[5pR60
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1.audit 审计 YLb$/6gj6
2.attestation 鉴证 8-x)8B
3.credibility 可信赖程度 9[:TWvd
4.audit of financial statements 财务报表审计 ?DKY;:dZF
5.agreed-upon procedures 执行商定程序 q!YAA\'31
6.high levels of assurance 高水平保证 4i+H(d n
7.compilation 编制 e_IRF+>
8.reliability 可靠性 r"`7ezun:
9.relevance 相关性 n]jw!;
10.professional skepticism 职业谨慎
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11.objectivity 客观性 R#W=*cN
12. professional competence 专业胜任能力 7Q?^wx
13.Senior/CPA-in-charge 项目经理 [$z-
14.audit engagement letter 业务约定书 ~P'i
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15.recurring audit 连续审计 *eMMf
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16.the client 委托人 wotw nE
17.change CPA 更换注册会计师 U.N?cKv
18.the existing CPA 现任注册会计师 x!n8Wx
19.the successor CPA 后任注册会计师 T _fM\jdI
20.the preceding CPA前任注册会计师 OU<v9`<
21.issue the audit report 出具审计报告 FzG>iC}
22.expert 专家 XmN8S_M>v
23.the board of directors 董事会 ,OFNV|S$
24.knowledge of the entity‘ s business 了解被审计单位情况 ~r
e~Ys
25.assess material misstatement risks评估重大错报风险 gzN51B =D
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 N
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27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 ZKai*q4?
29.the prior year‘s working papers 以前年度工作底稿 x7/";L>
30.minutes of meeting 会议纪要 ]D,\(|
31.business risks 经营风险 P+DIo7VTX
32.appropriateness 适当性 gmZ] E45
33.accounting estimate 会计估计 k`J|]99Wb
34.management representations 管理层声明 E@4/<;eKK
35.going concern assumption 持续经营假设 wYQEm
36.audit plan 审计计划 Zr[B*1,ZV
37.significant audit areas 重点审计领域 `yO'-(@"gY
38.error 错误 "egpc*|]
39.fraud舞弊 PJ^qE|X
40.modified or additional procedures 修改或追加审计程序 eg24.W9c
41.misappropriation of assets 侵占资产 :TkMS8
42.transactions without substance 虚假交易 #\\|:`YV
43.unusual pressures 异常压力 1:J+`mzpl
44.the suspected noncompliance 涉嫌存在违法行为 hw=~%f;
45.materialiy 重要性 iU AY
46.exceed the materiality level 超过重要性水平 `4g}(-
47.approach the materiality level 接近重要性水平 PlCj<b1D:
48.an acceptably low level 可接受水平 .h(iyCxP
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 d0;?GQYn:
50.misstatements or omissions 错报或漏报 P~%+KxwZQ
51.aggregate 总计 5GGO:
52.subsequent events 期后事项 _PSOT5{
53.adjust the financial statements 调整财务报表 (p<pF].
54.perform additional audit procedures 实施追加的审计程序 U>DCra;
55.audit risk 审计风险 W6B"QbHYz
56.detection risk 检查风险 4issj$
57.inappropriate audit opinion 不适当的审计意见 ]J@-,FFC
58.material misstatement 重大的错报 #/{3qPN?@
59.tolerable misstatement 可容忍错报 D}Sww5ZmP
60.the acceptable level of detection risk 可接受的检查风险 n#@ Qd!uzM
61.assessed level of material misstatement risk 重大错报风险的评估水平 m"QDc[^Ge
62.simall business 小规模企业 n~.$iN
63.accounting system 会计系统 _n_()at)
64.test of control 控制测试 g/VV2^,
65.walk-through test 穿行测试 7VL|\^Y `q
66.communication 沟通 +wxsAGy_j
67.flow chart 流程图 'gHg&E9E&
68.reperformance of internal control 重新执行 'by+hXk
69.audit evidence 审计证据 CP0'pL=;
70.substantive procedures 实质性程序 MzD
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71.assertions 认定 hCS}
72.esistence 存在 _*MK"
73.occurrence 发生 Keem\/
74.completeness 完整性 Gr#3GvL
75.rights and obligations 权利和义务 w 5?D]u
76.valuation and allocation 计价和分摊 zTc*1(^
77.cutoff 截止 *if
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78.accuracy 准确性 72 |O&`O
79.classification 分类 'C]Yh
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80.inspection 检查 is~2{:
81.supervision of counting 监盘 D:/
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82.observation 观察 ZvMU3])u
83.confirmation 函证 9bspf {
84.computation 计算 Rc
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85.analytical procedures 分析程序 Ih>s2nL
86.vouch 核对 Wky9wr:g
87.trace 追查 -Jw4z#/-
88.audit sampling 审计抽样 T6QRr}8`/J
89.error 误差 H2+b3y-1a]
90.expected error 预期误差 Fk^N7EJ:$
91.population 总体
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92.sampling risk 抽样风险 ;j7G$s9
93.non- sampling risk 非抽样风险 W"GW[~
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94.sampling unit 抽样单位 {_/ o' 6
95.statistical sampling 统计抽样 o]RZd--c<
96.tolerable error 可容忍误差 0Qq<h;8xEc
97.the risk of under reliance 信赖不足风险 CS~_>bn
98.the risk of over reliance 信赖过度风险 -%@ah:iJ
99.the risk of incorrect rejection 误拒风险 ^
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100. the risk of incorrect acceptance 误受风险 (zsv!U
101.working trial balance 试算平衡表 O^j
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102.index and cross-referencing 索引和交叉索引 se`Eez}
103.cash receipt 现金收入 JWI Y0iP
104.cash disbursement 现金支出 "RN]
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105.bank statement 银行对账单 q\~
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106.bank reconciliation 银行存款余额调节表 ^6 z"@+;*
107.balance sheet date 资产负债表日 ;o9ixmT<-o
108.net realizable value 可变现净值 &J
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109.storeroom 仓库 a4*976~![
110.sale invoice 销售发票 /s}
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111.price list 价目表 e6Y>Bk
112.positive confirmation request 积极式询证函 }Sbk qd5
113.negative confirmation request 消极式询证函 HE%/+mZN
114.purchase requisition 请购单 q\]X1N
115.receiving report 验收报告 oJ\g0|\qwe
116.gross margin 毛利 k$JOHru
117.manufacturing overhead 制造费用 Hd\V?#H
118.material requisition 领料单 eqsmv[
119.inventory-taking 存货盘点 Dws)
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120.bond certificate 债券 )N8bOI
121.stock certificate 股票 FV/t
122.audit report 审计报告 {MSE
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123.entity 被审计单位 _X~O6e-!
124.addressee of the audit report 审计报告的收件人 Z)M
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125.unqualified opinion 无保留意见 |w}j!}u
126.qualified opinion 保留意见 ]LUcOR
127.disclaimer of opinion 无法表示意见 %,_ZVgh0
128.adverse opinion 否定意见 OyF=G^w
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 gTXpaB<
A (3)absorption costing 吸收成本计算 $3G^}A"
A (4)account 账户,报表 [
gM n
A (5)accounting postulate 会计假设 C2"^YRN,
A (6)accounting series release 会计公告文件 uC^
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A (7)accounting valuation 会计计价 $Dj8 a\L
A (8)account sale 承销清单 {pIh/0
A (9)accountability concept 经营责任概念 R~kO5jpW
A (10)accountancy 会计职业 Lo{wTYt:J
A (11)accountant 会计师 HS/.H,X
A (12)accounting 会计 uBx\xeI
A (13)agency cost 代理成本 95z|}16UK
A (14)accounting bases 会计基础 _&hM6N
A (15)accounting manual 会计手册 jJ$B^Y"4
A (16)accounting period 会计期间 _d5:Y
A (17)accounting policies 会计方针 RI&O@?+U
A (18)accounting rate of return 会计报酬率 ,<t.Iz%
A (19)accounting reference date 会计参照日 #0aBQ+_8H
A (20)accounting reference period 会计参照期间 6r<a
A (21)accrual concept 应计概念 j'z#V_S
A (22)accrual expenses 应计费用 !q\=e@j-i
A (23)acid test ration 速动比率(酸性测试比率) <-`.u`
A (24)acquisition 购置 S3ooG1 4Ls
A (25)acquisition accounting 收购会计 E5n7
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A (26)activity based accounting 作业基础成本计算 6I
+0@,I
A (27)adjusting events 调整事项 {x_.QWe5
A (28)administrative expenses 行政管理费 E(4c&
A (29)advice note 发货通知 a+cMXMf
A (30)amortization 摊销 QIGU i,R
A (31)analytical review 分析性检查 @/.#
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A (32)annual equivalent cost 年度等量成本法 UrizZ5a
A (33)annual report and accounts 年度报告和报表 !HDb{f
A (34)appraisal cost 检验成本 G|rE\h 2w
A (35)appropriation account 盈余分配账户 FfJ;r'eGs
A (36)articles of association 公司章程细则 SWV*w[X<X
A (37)assets 资产 FpRYffT 9u
A (38)assets cover 资产保障 :S0!
A (39)asset value per share 每股资产价值 ^[xcfTN
A (40)associated company 联营公司 Z)`)9]*
A (41)attainable standard 可达标准 Bdt6 w(`^
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A (42)attributable profit 可归属利润 o:AfEoH"~
A (43)audit 审计 \
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A (44)audit report 审计报告 "=Br&FN{|
A (45)auditing standards 审计准则 qg
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A (46)authorized share capital 额定股本 u;_h%z5K
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 d2`g,~d
B (49)back-to-back loan 易币贷款 f$xXR$mjf
B (50)backflush accounting 倒退成本计算 wsWFD xR
B (51)bad debts 坏帐 qgrJi +WZ
B (52)bad debts ratio 坏帐比率 p"ytt|H
B (53)bank charges 银行手续费 A9MM^jV8
B (54)bank overdraft 银行透支 MNd\)nX
B (55)bank reconciliation 银行存款调节表 gm-[x5O"
B (56)bank statement 银行对账单 eIkKsgr>
B (57)bankruptcy 破产 =b%}x >>
B (58)basis of apportionment 分摊基础 xQu|D>kv87
B (59)batch 批量 EnM
B (60)batch costing 分批成本计算 }mj9$=B4
B (61)beta factor B(市场)风险因素 M/?,Qii
B (62)bill 账单 1#A$&'&\J;
B (63)bill of exchange 汇票 }<04\t?
B (64)bill of landing 提单 2FIL@f|\7z
B (65)bill of materials 用料预计单 faQmkO
B (66)bill payable 应付票据 xs{pGQ6Q
B (67)bill receivable 应收票据 X2|~(*
B (68)bin card 存货记录卡 l
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B (69)bonus 红利 XIdh9)]^}
B (70)book-keeping 薄记 ,;`f* #
B (71)Boston classification 波士顿分类 &zEQbHK6
B (72)breakeven chart 保本图 h@Q^&%w
B (73)breakeven point 保本点 KxkBP/`3Q
B (74)breaking-down time 复位时间 ==dKC;
B (75)budget 预算 $H)^o!
B (76)budget center 预算中心 _%nz-I
B (77)budget cost allowance 预算成本折让 %!<Y
B (78)budget manual 预算手册 `6U!\D
B (79)budget period 预算期间 3Z
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B (80)budgetary control 预算控制 [8iY0m_Qe
B (81)budgeted capacity 预算生产能力 XnyN*}8
B (82)burden 制造费用 G4)~p!TSQ
B (83)business center 经营中心 ]q]xU,
B (84)business entity 营业个体 npdljL
N
B (85)business unit 经营单位 sK}AS;:
B (86)buy-out management 管理性购买产权 +hyOc|5
B (87)by-product 副产品 FnO@\{M"A
C (88)called-up share capital 催缴股本 _?tpO61g>
C (89)capacity 生产能力 %fj5;}E.
C (90)capacity ratios 生产能力比率 %2\Hj0JQQ
C (91)capital 资本 2d&F<J<sU
C (92)capital assets pricing model资本资产计价模式 C~ 1]
C (93)capital commitment 承诺资本 cM#rus?)+
C (94)capital employed 已运用的资本 b:dN )m
C (95)capital expenditure 资本支出 p#@ #$u-
C (96)capital expenditureauthorization 资本支出核准 9kL,69d2
C (97)capital expenditure control 资本支出控制 C96/
C (98)capital expenditure proposal资本支出申请 z#*.9/y\^R
C (99)capital funding planning 资本基金筹集计划 [l23b{
C (100)capital gain 资本收益 p`"k=tZ{
C (101)capital investment appraisal资本投资评估 L+am-k:T~
C (102)capital maintenance 资本保全 \Vyys[MMY8
C (103)capital resource planning 资本资源计划 aFnel8
C (104)capital surplus 资本盈余 t3;Zx+Br
C (105)capital turnover 资本周转率
I1Q!3P
C (106)card 记录卡 ]\(8d[4
C (107)cash 现金 KdVKvs[
C (108)cash account 现金账户 ~YYnn7)
C (109)cash book 现金账薄 8u[_t.y4m
C (110)cash cow 金牛产品 w#"\*SKK
C (111)cash flow 现金流量 9d5$cV
C (112)cash discounted 现金贴现 a1Fx|#!
mq
C (113)cash flow budget 现金流量预算 &hOz(825r
C (114)cash flow statement 现金流量表 H1bR+2s
C (115)cash ledger 现金分类账 xRh 22z
C (116)cash limit 现金限额 =X$ ieXq|
C (117)CCA 现时成本会计 hOj{y2sc
C (118)center 中心 H[=\_X1o(
C (119)changeover time 变更时间 yXJhOCa
C (120)chartered entity 特许经济个体 fkV@3sj
C (121)cheque 支票 rAenxZ,tF
C (122)cheque register 支票登记薄 ~7]V^tG
C (123)coin analysis 零钱分类 jI-a+LnEm
C (124)classification 分类 &,nv+>D
C (125)clock card 工时卡 1!#N-^qk
C (126)code 代码 S=UuEmU5N
C (127)commitment accounting 承诺确认会计 &.)=>2
C (128)common cost 共同成本 RTOA'|[0M
C (129)company limited byguarantee 有限担保责任公司 Rlq7.2cP
C (130)company limited shares 股份有限公司 $RD~,<oEm
C (131)competitive position 竞争能力状况 -&Rv=q>
C (132)concept 概念 mQ[$U
C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 f}:C~L!
C (135)consolidated accounts 合并报表 aacy5E
C (136)consolidation accounting 合并会计 qE)FQeN
C (137)consortium 财团 "5hk%T'
C (138)contingency plan 应急计划 _7Y
h[I4
C (139)contingent liabilities 或有负债 #AD_EN9
C (140)continuous operation 连续生产 M:+CW;||!
C (141)contra 抵消 n:@!vV
C (142)contract cost 合同成本 }3Es&p$9
C (143)contract costing 合同成本计算 \6b~$\
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C (144)contribution 贡献毛益 aKI"<%PNn
C (145)contribution centre 贡献中心
1/DtF
C (146)contribution chart 贡献图 '.A!IGsj
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {U5sRM|I
C (148)contribution to salesration 贡献毛益对销售比率 (v]%kXy/G
C (149)control 控制 y{<e4{
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C (150)control account 控制帐户 :'%6
C (151)control limits 控制限度 G%W9?4_K
C (152)controllability concept 可控制概念 A7p4M?09
C (153)controllable cost 可控制成本 N`8K1{>BH
C (154)conversion cost 加工成本 iq&3S 0
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ptCF))Zm'
C (156)corporate appraisal 公司评估 AWO)]rM
C (157)corporate planning 公司计划 Y{Z&W9U
C (158)corporate social reporting 公司社会报告 ;n&95t1$
C (159)corporation 股份公司 T.bFB+'E|
C (160)cost 成本 T;w:^XW
C (161)cost account 成本帐户 u0C:q`;z
C (162)cost accounting 成本会计 (:oF\
C (163)cost accounting manual 成本手册 j7I=2xnTWu
C (164)cost accounts calendar 成本报表的日历时间 @6
he!wW
C (165)cost adjustment 成本调整 V?mP7
C (166)cost allocation 成本分配 v?8WQNy
C (167)cost apportionment 成本分摊 =EJ&=t
C (168)cost attribution 成本归属 w-|Rb~XT
h
C (169)cost audit 成本审计 [ 8Ohg
C (170)cost behaviour 成本性态 "K{_?M`;e
C (171)cost benefit analysis 成本效益分析 oW^b,{~V
C (172)cost center 成本中心 XC<fNK
C (173)cost driver 成本动因