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注会《审计》英语常用词汇 ;x0 KaFk
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1.audit 审计 4uAb
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2.attestation 鉴证 K&P{2Hndr
3.credibility 可信赖程度 ~JmxW;|_x)
4.audit of financial statements 财务报表审计 M(]|}%
5.agreed-upon procedures 执行商定程序 }${ZI
6.high levels of assurance 高水平保证 q D>Y}Z!
7.compilation 编制 d8q$&(]<
8.reliability 可靠性 BaHgc 4zI
9.relevance 相关性 4.kkxQR7r
10.professional skepticism 职业谨慎 aFc'_FrQ
11.objectivity 客观性 /a/uS3&
12. professional competence 专业胜任能力 9(evHR7
13.Senior/CPA-in-charge 项目经理 \iLd6Qo_aq
14.audit engagement letter 业务约定书 zB7dCw
15.recurring audit 连续审计 HE<%d
16.the client 委托人 w.F3o4YP
17.change CPA 更换注册会计师 #?d>S;)+
18.the existing CPA 现任注册会计师 SrU
19.the successor CPA 后任注册会计师 ?(L?X&)v
20.the preceding CPA前任注册会计师 B>nd9Z '
21.issue the audit report 出具审计报告 D
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22.expert 专家 (L
23.the board of directors 董事会 :7;Iy u
24.knowledge of the entity‘ s business 了解被审计单位情况 5lA 8e
25.assess material misstatement risks评估重大错报风险 ['YRY B
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 `DY4d$!4
27.a general knowledge of —— 初步了解―――的情况 4a-F4j'
28.a more knowledge of—— 进一步了解的情况 $gtT5{"PN(
29.the prior year‘s working papers 以前年度工作底稿 eDZ3SIZ
30.minutes of meeting 会议纪要 Vm8_
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31.business risks 经营风险 rW>'2m6HU
32.appropriateness 适当性 }8KL]11b
33.accounting estimate 会计估计 z+B
34.management representations 管理层声明 DppvUiQB!a
35.going concern assumption 持续经营假设
9-<V%eNX
36.audit plan 审计计划 %_LHD|<
37.significant audit areas 重点审计领域 J3JRWy@?P
38.error 错误 w8@|b}
39.fraud舞弊 NP(?[W
40.modified or additional procedures 修改或追加审计程序 jM@I"JZb
41.misappropriation of assets 侵占资产 x};g!FYfkB
42.transactions without substance 虚假交易 CxN@g'
43.unusual pressures 异常压力 (I 0t*Se
44.the suspected noncompliance 涉嫌存在违法行为 IHMyP~{
45.materialiy 重要性 Iur} Z
Az
46.exceed the materiality level 超过重要性水平 /r{5Lyk*
47.approach the materiality level 接近重要性水平 ,<WykeC
48.an acceptably low level 可接受水平 ]OUOL/J
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 PbH]K$mj{"
50.misstatements or omissions 错报或漏报 o|im
51.aggregate 总计 q&S
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52.subsequent events 期后事项 XD>@EYN<X
53.adjust the financial statements 调整财务报表 KT?s
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54.perform additional audit procedures 实施追加的审计程序 @G{DOxE*
55.audit risk 审计风险 `d;izQ1_=
56.detection risk 检查风险 ~
a&j4E
57.inappropriate audit opinion 不适当的审计意见 HpC4$JMm
58.material misstatement 重大的错报 *==nOO9G
59.tolerable misstatement 可容忍错报 8LKZ3Y|
60.the acceptable level of detection risk 可接受的检查风险 4f~ZY]|nM
61.assessed level of material misstatement risk 重大错报风险的评估水平 4T^WRS
62.simall business 小规模企业 P@?'@.e
63.accounting system 会计系统 t$5]1dY$X
64.test of control 控制测试 ZDD|MH
65.walk-through test 穿行测试 74OM tLL$
66.communication 沟通 4hz,F/ I
67.flow chart 流程图 s*WfRY*=V
68.reperformance of internal control 重新执行 ^aoLry&i=
69.audit evidence 审计证据 h--!pE+
70.substantive procedures 实质性程序 wd0ACF
71.assertions 认定 2DQC)Pe+z
72.esistence 存在 -"L6^IH7
73.occurrence 发生 :!\./z8v
74.completeness 完整性 nuA!Jln_
75.rights and obligations 权利和义务 73`UTXvWU
76.valuation and allocation 计价和分摊 7FFYSv,[:
77.cutoff 截止 pQ\ [F
78.accuracy 准确性 ]<= t
79.classification 分类 &Wk<F3qN
80.inspection 检查 )gF9D1eA
81.supervision of counting 监盘 nClU5
82.observation 观察 e.H"!X!0#H
83.confirmation 函证 GTe9@d
84.computation 计算 =w>QG{-N
85.analytical procedures 分析程序 V(0[QA
86.vouch 核对 Y{@[)M{<
87.trace 追查 9q{dRS[A
88.audit sampling 审计抽样 GUXX|W[6
89.error 误差 R6Lr]H
90.expected error 预期误差 SQk!o{
91.population 总体 v83 6nxL M
92.sampling risk 抽样风险 9]\vw
93.non- sampling risk 非抽样风险 }@4*0_g"Aw
94.sampling unit 抽样单位 S22 ;g
95.statistical sampling 统计抽样 RwKN
96.tolerable error 可容忍误差 D1k]
97.the risk of under reliance 信赖不足风险 pn|{P<b\
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 LlqhZetS
100. the risk of incorrect acceptance 误受风险 Z;:-8 HPDY
101.working trial balance 试算平衡表 h]$zub
102.index and cross-referencing 索引和交叉索引 G_]mNh
103.cash receipt 现金收入 _,Y79 b6
104.cash disbursement 现金支出 jnY4(B
105.bank statement 银行对账单 q<7n5kJ~
106.bank reconciliation 银行存款余额调节表 zYsGI<4
107.balance sheet date 资产负债表日 EK^2 2vi$
108.net realizable value 可变现净值 "{
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109.storeroom 仓库 'fsOKx4Z
110.sale invoice 销售发票 E~Nr4vq
111.price list 价目表 \266N;JrN
112.positive confirmation request 积极式询证函 ]CYe=m1<2Q
113.negative confirmation request 消极式询证函 @pz2}Hd|
114.purchase requisition 请购单 uzD{ewR/.y
115.receiving report 验收报告 N~(}?'y9S
116.gross margin 毛利 c,^-nH'X>
117.manufacturing overhead 制造费用 3u<2~!sR
118.material requisition 领料单 ly@CX((W
119.inventory-taking 存货盘点 #'P&L>6
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120.bond certificate 债券 [R$4n-
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121.stock certificate 股票 -6\9B>qa
122.audit report 审计报告 '%N
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123.entity 被审计单位 ^
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124.addressee of the audit report 审计报告的收件人 b`mEnI
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125.unqualified opinion 无保留意见 W0k_"uI
126.qualified opinion 保留意见 iatQHn>(
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 [cq>QMW
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A (1)ABC 作业基础成本计算 0OXd*
A (2)absorbed overhead 已吸收制造费用 z,WrLZC
A (3)absorption costing 吸收成本计算 o^D{WH\p
A (4)account 账户,报表 2+HiaYDZ
A (5)accounting postulate 会计假设 Cpl)byb
A (6)accounting series release 会计公告文件 7w|s8B
A (7)accounting valuation 会计计价 CAO$Z
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A (8)account sale 承销清单 k?,g:[4!
A (9)accountability concept 经营责任概念 whshjl?a
A (10)accountancy 会计职业
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A (11)accountant 会计师 w]}vm-
A (12)accounting 会计 <Bwu N,}
A (13)agency cost 代理成本 5VfP@{
A (14)accounting bases 会计基础 }V{,
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A (15)accounting manual 会计手册 _>.%X45xi
A (16)accounting period 会计期间 \c)XN<HH
A (17)accounting policies 会计方针 G>j/d7
A (18)accounting rate of return 会计报酬率 r\zK>GVm_
A (19)accounting reference date 会计参照日 4p]Y`];U
A (20)accounting reference period 会计参照期间 )%6v~,'3Y
A (21)accrual concept 应计概念 4(NI-|q0
A (22)accrual expenses 应计费用 {ib`mC^
A (23)acid test ration 速动比率(酸性测试比率) s*;~CH-[
A (24)acquisition 购置 8eNGPuoL)
A (25)acquisition accounting 收购会计 +x`tvo
A (26)activity based accounting 作业基础成本计算 ETtR*5Y 5
A (27)adjusting events 调整事项 p\ASf
A (28)administrative expenses 行政管理费 #AHIlUH"m
A (29)advice note 发货通知 tB[K4GNSQ
A (30)amortization 摊销 -{?Rq'H
A (31)analytical review 分析性检查 |kn}iA@72p
A (32)annual equivalent cost 年度等量成本法 S}<(9@]z
A (33)annual report and accounts 年度报告和报表 a[/p(O
A (34)appraisal cost 检验成本 K vgZx(.
A (35)appropriation account 盈余分配账户 2-]m#
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A (36)articles of association 公司章程细则 2
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A (37)assets 资产 EpiagCS
A (38)assets cover 资产保障 xg8<b
A (39)asset value per share 每股资产价值 ZISR]xay
A (40)associated company 联营公司 7W*OyH^
A (41)attainable standard 可达标准 >v(Xc/oI
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A (42)attributable profit 可归属利润 r=vE0;7
A (43)audit 审计 nv={.
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A (44)audit report 审计报告 W{%M+a[#l
A (45)auditing standards 审计准则 Gfvz%%>l
A (46)authorized share capital 额定股本 =LC5o2bLy
A (47)available hours 可用小时 '{|87kI
A (48)avoidable costs 可避免成本 E'C[+iK6,
B (49)back-to-back loan 易币贷款 (mzyA%;W
B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 /a,q4tD@
B (52)bad debts ratio 坏帐比率 o,d:{tt
B (53)bank charges 银行手续费 QRRZMdEGs[
B (54)bank overdraft 银行透支 ka (xU#;
B (55)bank reconciliation 银行存款调节表 It4F;Ah
B (56)bank statement 银行对账单 ?VJ Fp^Ra
B (57)bankruptcy 破产 hAY_dM
B (58)basis of apportionment 分摊基础 N7NK1<vw2
B (59)batch 批量 DP?gozm
B (60)batch costing 分批成本计算 U_:/>8})d
B (61)beta factor B(市场)风险因素 _|F h^hq
B (62)bill 账单 3KqylC&.
B (63)bill of exchange 汇票 m~}nM |m%
B (64)bill of landing 提单 Q5Wb)
B (65)bill of materials 用料预计单 % $J^dF_0
B (66)bill payable 应付票据 Dx8^V%b
B (67)bill receivable 应收票据 <|{=O9
B (68)bin card 存货记录卡 4|~o<t8
B (69)bonus 红利 ;2
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B (70)book-keeping 薄记 //`X+[bMG
B (71)Boston classification 波士顿分类 3o1j l2n
B (72)breakeven chart 保本图 "Aynt_a.
B (73)breakeven point 保本点 [ [Z*n/tr
B (74)breaking-down time 复位时间 wy7f7zIa
B (75)budget 预算 8garRB{
B (76)budget center 预算中心 S -im
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B (77)budget cost allowance 预算成本折让 gG#M-2P
B (78)budget manual 预算手册 DCHU
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B (79)budget period 预算期间 G-Y8<mEh
B (80)budgetary control 预算控制 FvRog<3X
B (81)budgeted capacity 预算生产能力 1vX97n<}
B (82)burden 制造费用 lK{h%2A\b
B (83)business center 经营中心 NL1Ajms`
B (84)business entity 营业个体 V-VR+ Ndz
B (85)business unit 经营单位 <FP&1Eg!|
B (86)buy-out management 管理性购买产权 rUlXx5f
B (87)by-product 副产品 H=*;3gM,'
C (88)called-up share capital 催缴股本 f
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C (89)capacity 生产能力 {`{U\w5Af
C (90)capacity ratios 生产能力比率 Z5v\[i@H!
C (91)capital 资本 UF?qL1w
C (92)capital assets pricing model资本资产计价模式 t)5bHVx
C (93)capital commitment 承诺资本 Qv#]T,
C (94)capital employed 已运用的资本 gVb;sk^
C (95)capital expenditure 资本支出 Z[ys>\_To
C (96)capital expenditureauthorization 资本支出核准 ^W;\faG
C (97)capital expenditure control 资本支出控制 `Os@/S
C (98)capital expenditure proposal资本支出申请 {>9
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C (99)capital funding planning 资本基金筹集计划 j2V^1
C (100)capital gain 资本收益 3d[fP#NY7
C (101)capital investment appraisal资本投资评估 :
xW.(^(d
C (102)capital maintenance 资本保全 *M09Y'5]
C (103)capital resource planning 资本资源计划 '};pu;GA7
C (104)capital surplus 资本盈余 } DoNp[`
C (105)capital turnover 资本周转率 "1Vuf<?C
C (106)card 记录卡 u1rT:\G1
C (107)cash 现金 L )kw Mk
C (108)cash account 现金账户 t}+P|$[
C (109)cash book 现金账薄 af.yC
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C (110)cash cow 金牛产品 nzU^G)
C (111)cash flow 现金流量 JT
!-Q!O}O
C (112)cash discounted 现金贴现 [$$i1%c%Z<
C (113)cash flow budget 现金流量预算 }qxwNmx
C (114)cash flow statement 现金流量表 CnN PziB
C (115)cash ledger 现金分类账 I~|.Re9a
C (116)cash limit 现金限额 "H#2
C (117)CCA 现时成本会计
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C (118)center 中心 F8KSB"!NR
C (119)changeover time 变更时间 5*C#~gd&F
C (120)chartered entity 特许经济个体 8a)lrIg
C (121)cheque 支票 bs/Vn'CE
C (122)cheque register 支票登记薄 -uX): h!
C (123)coin analysis 零钱分类 saY":fva
C (124)classification 分类 zr2oU '+
C (125)clock card 工时卡 4Y
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C (126)code 代码 E{*d`n
C (127)commitment accounting 承诺确认会计 lG6P+ Z/nf
C (128)common cost 共同成本 "=@X>jUc
C (129)company limited byguarantee 有限担保责任公司 VB o=*gn,$
C (130)company limited shares 股份有限公司 d[=~-[
C (131)competitive position 竞争能力状况 "dQ02y
C (132)concept 概念 @p"m{
C (133)conglomerate 跨行业企业 br`cxgZ0"
C (134)consistency concept 一致性概念 )H8Rfn?
C (135)consolidated accounts 合并报表 ^zn&"@
C (136)consolidation accounting 合并会计 *>
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C (137)consortium 财团 OlI|.~
C (138)contingency plan 应急计划 n3y`='D
C (139)contingent liabilities 或有负债 `)?N7g[\u
C (140)continuous operation 连续生产 it77x3Mm
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C (141)contra 抵消 gM>geWB<
C (142)contract cost 合同成本 ~Z-o2+xA
C (143)contract costing 合同成本计算 @L0xU??"|
C (144)contribution 贡献毛益 u0p[ltJ,
C (145)contribution centre 贡献中心 P:KS*lOp
C (146)contribution chart 贡献图 x4v@
o?zW
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 wwaw|$
C (148)contribution to salesration 贡献毛益对销售比率 t\S=u y
C (149)control 控制 -aPRLHR
C (150)control account 控制帐户 gjFpM.D-.
C (151)control limits 控制限度 S\io5|P
C (152)controllability concept 可控制概念 , Ox$W
C (153)controllable cost 可控制成本 }JI@f14
C (154)conversion cost 加工成本 TMJq-u51
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4 '"C8vw.
C (156)corporate appraisal 公司评估 }2%L
0
C (157)corporate planning 公司计划 37<^Oly!
C (158)corporate social reporting 公司社会报告 6--t6>5
C (159)corporation 股份公司 Nk2n&(~$
C (160)cost 成本 rel_Z..~
C (161)cost account 成本帐户 N(s5YX7<hd
C (162)cost accounting 成本会计 Q-<h)WTA
C (163)cost accounting manual 成本手册 lV".-:u_
C (164)cost accounts calendar 成本报表的日历时间 4Dy|YH$>S
C (165)cost adjustment 成本调整 x/NjdK
C (166)cost allocation 成本分配 i/|}#yw8A
C (167)cost apportionment 成本分摊 nEHmiG
C (168)cost attribution 成本归属 QlE]OAdB42
C (169)cost audit 成本审计 =aB c.PJ^
C (170)cost behaviour 成本性态 Xrl# DN
C (171)cost benefit analysis 成本效益分析 ~)CGwST[
C (172)cost center 成本中心 7D&O5Z=%+
C (173)cost driver 成本动因