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注会《审计》英语常用词汇 6s$h _$[X
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1.audit 审计 B!J&=*=e
2.attestation 鉴证 $-39O3
3.credibility 可信赖程度 :6
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4.audit of financial statements 财务报表审计 rt\.|Hr4s
5.agreed-upon procedures 执行商定程序 M2A_T.F=H
6.high levels of assurance 高水平保证 DyRU$U
7.compilation 编制 )\{]4[9N
8.reliability 可靠性 {=+'3p
9.relevance 相关性 YIHGXi<"n
10.professional skepticism 职业谨慎 :T#f&|Gg;
11.objectivity 客观性 z
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12. professional competence 专业胜任能力 2HDWlUTNVO
13.Senior/CPA-in-charge 项目经理 WH.3
14.audit engagement letter 业务约定书 bFJ>+ {#
15.recurring audit 连续审计 T t$]
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16.the client 委托人 zOis}$GR
17.change CPA 更换注册会计师 M[0NB2`Wp
18.the existing CPA 现任注册会计师 UvL=^*t
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19.the successor CPA 后任注册会计师 5zF$Q {3
20.the preceding CPA前任注册会计师 '.7ER
21.issue the audit report 出具审计报告 ~{t<g
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22.expert 专家 2rM/kF >g
23.the board of directors 董事会 =V:Al
24.knowledge of the entity‘ s business 了解被审计单位情况 7<LCX{Uw
25.assess material misstatement risks评估重大错报风险 2WB`+oWox
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 J #;|P
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27.a general knowledge of —— 初步了解―――的情况 -s7a\H{~
28.a more knowledge of—— 进一步了解的情况 <qBM+m$|)
29.the prior year‘s working papers 以前年度工作底稿 t24.u+O
30.minutes of meeting 会议纪要 >Xxi2Vy
31.business risks 经营风险 IJLuu@kRm,
32.appropriateness 适当性 +rka
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33.accounting estimate 会计估计 BfD C[(n`
34.management representations 管理层声明 iz27yXHZ~
35.going concern assumption 持续经营假设 $IJ"fs
36.audit plan 审计计划 `F_R J.g*p
37.significant audit areas 重点审计领域 +[[^W;<.l
38.error 错误 wjHH%y
39.fraud舞弊 d}@n,3
40.modified or additional procedures 修改或追加审计程序 <}}u'5;^?x
41.misappropriation of assets 侵占资产 g2YE^EKU~
42.transactions without substance 虚假交易 ,9$| "e&
43.unusual pressures 异常压力 XM`&/)
44.the suspected noncompliance 涉嫌存在违法行为 {@[#
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45.materialiy 重要性 #d$lN}8
46.exceed the materiality level 超过重要性水平 <ti,W
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47.approach the materiality level 接近重要性水平 s6Il3Kf
48.an acceptably low level 可接受水平 }|],UXk{xB
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 jEL"Q?#
50.misstatements or omissions 错报或漏报 HcGbe37Xq
51.aggregate 总计 V%voe
52.subsequent events 期后事项 D=M'g}l
53.adjust the financial statements 调整财务报表 D_BdvWSxj
54.perform additional audit procedures 实施追加的审计程序 r%`3*<ALV)
55.audit risk 审计风险 (Y
56.detection risk 检查风险 ~bgM*4GW
57.inappropriate audit opinion 不适当的审计意见 IB^vEY!`6_
58.material misstatement 重大的错报 K}p0$Lc
59.tolerable misstatement 可容忍错报 i({MID)/_
60.the acceptable level of detection risk 可接受的检查风险 i4)]lWnd
61.assessed level of material misstatement risk 重大错报风险的评估水平 {`9J8qRY
62.simall business 小规模企业 VL$?vI'
63.accounting system 会计系统
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64.test of control 控制测试 J$S*QCo
65.walk-through test 穿行测试 +^[SXI^JaJ
66.communication 沟通 &
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67.flow chart 流程图 U/-|hfh
68.reperformance of internal control 重新执行 fbJa$
69.audit evidence 审计证据 %Ybr5
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70.substantive procedures 实质性程序 zT'(I6S:)
71.assertions 认定 e_3B\59k
72.esistence 存在 J>fq5
73.occurrence 发生 a@!
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74.completeness 完整性 ]!2[k A-
75.rights and obligations 权利和义务 H5be 5
76.valuation and allocation 计价和分摊 L8KaK
77.cutoff 截止 A%~t[ H
78.accuracy 准确性 5qkyi]/U8
79.classification 分类 )00jRuF
80.inspection 检查 xj Jo
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81.supervision of counting 监盘 SGpe \P ]k
82.observation 观察 (Vt5@25JW
83.confirmation 函证 }*7G
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84.computation 计算 }S}%4c>
85.analytical procedures 分析程序 6
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86.vouch 核对 :e\M~n+y
87.trace 追查 F`.W 9
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88.audit sampling 审计抽样 2c3/iYCKP
89.error 误差 B.#-@
90.expected error 预期误差 a4",BDx
91.population 总体 uIR
92.sampling risk 抽样风险 ix 5\Y
93.non- sampling risk 非抽样风险 X @X`,/{X
94.sampling unit 抽样单位 \<\147&)r
95.statistical sampling 统计抽样 i"n1E@
96.tolerable error 可容忍误差 )9+H[
97.the risk of under reliance 信赖不足风险 vyT-!m
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98.the risk of over reliance 信赖过度风险 \M~uNWv|
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 h
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101.working trial balance 试算平衡表 GZ.KL!,R!
102.index and cross-referencing 索引和交叉索引 [V0%=q+ R
103.cash receipt 现金收入 KD'}9{F,
104.cash disbursement 现金支出 |j4;XaG)
105.bank statement 银行对账单 5E2T*EXSh
106.bank reconciliation 银行存款余额调节表 I3 YSW
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 c\rP"y|S};
109.storeroom 仓库 ~ _ko$(;A
110.sale invoice 销售发票 }jYVB|2
111.price list 价目表 +KIFLuL
112.positive confirmation request 积极式询证函 ;Ehv1{;
113.negative confirmation request 消极式询证函 /=KEM gI?
114.purchase requisition 请购单 cY.5z:7u~v
115.receiving report 验收报告 :v^Od W
116.gross margin 毛利 [2z
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117.manufacturing overhead 制造费用
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118.material requisition 领料单 D*ZswHT{y
119.inventory-taking 存货盘点 U+VyH4"
120.bond certificate 债券 ](z*t+">
121.stock certificate 股票 !~Kg_*IT
122.audit report 审计报告
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123.entity 被审计单位 9M@,BXOt
124.addressee of the audit report 审计报告的收件人 %4Yq
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125.unqualified opinion 无保留意见 ^[b DE0
126.qualified opinion 保留意见 (.kzJ\x
127.disclaimer of opinion 无法表示意见 K/8TwB?I
128.adverse opinion 否定意见 _[N*k"
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A (1)ABC 作业基础成本计算 j-t"
A (2)absorbed overhead 已吸收制造费用 3lN@1jlh
A (3)absorption costing 吸收成本计算 Eopb##o
A (4)account 账户,报表 W?du ]
A (5)accounting postulate 会计假设 [NbW"Y7
A (6)accounting series release 会计公告文件 |]b,% ?,U
A (7)accounting valuation 会计计价 H"wIa8A
A (8)account sale 承销清单 ^t,haO4
A (9)accountability concept 经营责任概念 -a7BVEFts
A (10)accountancy 会计职业 5X:3'*
A (11)accountant 会计师 /b410NP5
A (12)accounting 会计 4j<[3~:0
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A (13)agency cost 代理成本 1tl qw
A (14)accounting bases 会计基础 ?3<Y/Vg%c
A (15)accounting manual 会计手册 j k&\{
A (16)accounting period 会计期间 J@qLBe(v
A (17)accounting policies 会计方针 Fm+V_.H/;
A (18)accounting rate of return 会计报酬率 pMoza8
A (19)accounting reference date 会计参照日 Y /l~R7
A (20)accounting reference period 会计参照期间 sk@aOv'*(
A (21)accrual concept 应计概念 Asj<u!L
A (22)accrual expenses 应计费用 otQ
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A (23)acid test ration 速动比率(酸性测试比率) vILgM\or
A (24)acquisition 购置 'a"Uw"/p[
A (25)acquisition accounting 收购会计 \xmDkWzE
A (26)activity based accounting 作业基础成本计算 p:3w8#)MZ
A (27)adjusting events 调整事项 '30JJ0
A (28)administrative expenses 行政管理费 $dug"[
A (29)advice note 发货通知 chM-YuN|
A (30)amortization 摊销 rVp^s/A^;
A (31)analytical review 分析性检查 .p(r|5(b
A (32)annual equivalent cost 年度等量成本法 :bXTV?#0
A (33)annual report and accounts 年度报告和报表 ;Pvnhy
A (34)appraisal cost 检验成本 im
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A (35)appropriation account 盈余分配账户 3V<c4'O\W
A (36)articles of association 公司章程细则 {,= hIXo>
A (37)assets 资产 Mo4c8wp&SM
A (38)assets cover 资产保障 CiTWjE?
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A (39)asset value per share 每股资产价值 Bk5ft4v-
A (40)associated company 联营公司 15MKV=?oY
A (41)attainable standard 可达标准 97pnq1b
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A (42)attributable profit 可归属利润 X7?j90tH
A (43)audit 审计 W >|'4y)
A (44)audit report 审计报告 UU '9
A (45)auditing standards 审计准则 7mL1$i6=
A (46)authorized share capital 额定股本 $SfY<j,R
A (47)available hours 可用小时 Hio+k^
A (48)avoidable costs 可避免成本 ?F~0\T,7
B (49)back-to-back loan 易币贷款 {ea*dX872:
B (50)backflush accounting 倒退成本计算 }TDq7-(g
B (51)bad debts 坏帐 AOx8OiqE:
B (52)bad debts ratio 坏帐比率 >E
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B (53)bank charges 银行手续费 *=77|Dba
B (54)bank overdraft 银行透支 !>Q{co'
B (55)bank reconciliation 银行存款调节表 ]NKz5[9D
B (56)bank statement 银行对账单 ^c|0?EH
B (57)bankruptcy 破产 u3sr"w&
B (58)basis of apportionment 分摊基础 T7N\b]?j@Y
B (59)batch 批量 <)o xs]<
B (60)batch costing 分批成本计算 &09G9G snQ
B (61)beta factor B(市场)风险因素 5xa!L@)`wF
B (62)bill 账单 :^]FpUY
B (63)bill of exchange 汇票 y tTppmJF
B (64)bill of landing 提单 NU[Wj uLG
B (65)bill of materials 用料预计单 Az/P;C=
B (66)bill payable 应付票据 ~}Z{hs)
B (67)bill receivable 应收票据 &+/$~@OK
B (68)bin card 存货记录卡 Htep3Ol3
B (69)bonus 红利 lLEEre
B (70)book-keeping 薄记 +:u
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B (71)Boston classification 波士顿分类 mOb@w/f
B (72)breakeven chart 保本图 f1U:_V^d
B (73)breakeven point 保本点 Apkb!"}>
B (74)breaking-down time 复位时间 d%oHcn
B (75)budget 预算 q'jInwY|x
B (76)budget center 预算中心 sO)!}#,
B (77)budget cost allowance 预算成本折让 lNvxt6@s
B (78)budget manual 预算手册 |2I
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B (79)budget period 预算期间 c32"$g
B (80)budgetary control 预算控制 Qk&
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B (81)budgeted capacity 预算生产能力 cN)noGkp
B (82)burden 制造费用 ,;yaYF6|/
B (83)business center 经营中心 %gTY7LIe1z
B (84)business entity 营业个体 &cf_?4
B (85)business unit 经营单位 f1t?<=3Ek<
B (86)buy-out management 管理性购买产权 d)0 hAdh
B (87)by-product 副产品 :{?Pq8jP
C (88)called-up share capital 催缴股本 Ljk0K3Q6>
C (89)capacity 生产能力 4rD&Lg'
C (90)capacity ratios 生产能力比率 UQjZhH
C (91)capital 资本 ^k!u
C (92)capital assets pricing model资本资产计价模式 QtOT'<2t]
C (93)capital commitment 承诺资本 MA v-#
C (94)capital employed 已运用的资本 x^
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C (95)capital expenditure 资本支出 3.%jet1
C (96)capital expenditureauthorization 资本支出核准 Ev&aD
C (97)capital expenditure control 资本支出控制 qwo{34
C (98)capital expenditure proposal资本支出申请 l+?sR<e?!
C (99)capital funding planning 资本基金筹集计划 Qa1G0qMEIF
C (100)capital gain 资本收益 x!UGLL]_M
C (101)capital investment appraisal资本投资评估 d^`n/"Ice
C (102)capital maintenance 资本保全 ra{HlB{
C (103)capital resource planning 资本资源计划 =UFmN"
C (104)capital surplus 资本盈余 3yM!BTlX
C (105)capital turnover 资本周转率 1!2,K ot
C (106)card 记录卡 @|9V]bk
C (107)cash 现金 RZI4N
4o
C (108)cash account 现金账户 lLuAg ds`
C (109)cash book 现金账薄 9icy&'
C (110)cash cow 金牛产品 9jrlB0
C (111)cash flow 现金流量 !,;/JxfgVh
C (112)cash discounted 现金贴现 [\)irCDv
C (113)cash flow budget 现金流量预算 vv`,H~M6
C (114)cash flow statement 现金流量表 (s!cd]Qa.
C (115)cash ledger 现金分类账 XNB4KjT
C (116)cash limit 现金限额 YXTd^M~@D
C (117)CCA 现时成本会计 yv.(Oy
C (118)center 中心 4:qM'z
C (119)changeover time 变更时间 {i:Ayhq~&
C (120)chartered entity 特许经济个体 k0-,qM#p;X
C (121)cheque 支票 %2rUJaOgy$
C (122)cheque register 支票登记薄 2(NN QU@Uz
C (123)coin analysis 零钱分类 )Jd{WC.
C (124)classification 分类 > 0NDlS%Q:
C (125)clock card 工时卡 98t|G5
C (126)code 代码 AO^c=^
C (127)commitment accounting 承诺确认会计 !8OUH6{2
C (128)common cost 共同成本 JJE0q5[
C (129)company limited byguarantee 有限担保责任公司 -'::$
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C (130)company limited shares 股份有限公司 mX
QVL.P\
C (131)competitive position 竞争能力状况 -hpMd/F
C (132)concept 概念 #6qLu
C (133)conglomerate 跨行业企业 Ih5F\eM
C (134)consistency concept 一致性概念 <}^l MBa
C (135)consolidated accounts 合并报表 tU
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C (136)consolidation accounting 合并会计 vhu5w#]u*
C (137)consortium 财团 Ke,$3Yx
C (138)contingency plan 应急计划 Lw #vHNf6
C (139)contingent liabilities 或有负债 Km,:7#aV
C (140)continuous operation 连续生产 /km'#f)/
C (141)contra 抵消 }TAHVcX*p
C (142)contract cost 合同成本 @P}!mdH1
C (143)contract costing 合同成本计算 8i?h{G IMV
C (144)contribution 贡献毛益 FVS@z5A8<=
C (145)contribution centre 贡献中心 /,#
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C (146)contribution chart 贡献图 mRC6m
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 A+1>n^^_<
C (148)contribution to salesration 贡献毛益对销售比率 >Y[nU~ w
C (149)control 控制 <bxp/#6D
C (150)control account 控制帐户 334tg'2]
C (151)control limits 控制限度 9x9~u8j
C (152)controllability concept 可控制概念 !Typ_Cs
C (153)controllable cost 可控制成本 @mrGG F
C (154)conversion cost 加工成本 '9#h^.
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z2.Z xL"*
C (156)corporate appraisal 公司评估 %.;`0}b
C (157)corporate planning 公司计划 ?g #4&z.
C (158)corporate social reporting 公司社会报告 Ww $?X LF
C (159)corporation 股份公司 U `<?~Bz
C (160)cost 成本 \hT=U*dMR
C (161)cost account 成本帐户 Cz1o@rt
C (162)cost accounting 成本会计 l:rT{l=8*
C (163)cost accounting manual 成本手册 q(cSHHv+
C (164)cost accounts calendar 成本报表的日历时间 aw8q}:
C (165)cost adjustment 成本调整 ]
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C (166)cost allocation 成本分配 mBZg(TY
C (167)cost apportionment 成本分摊 Ik74%x7G`
C (168)cost attribution 成本归属 YXWlg%s
C (169)cost audit 成本审计 G Za<
C (170)cost behaviour 成本性态 nPS:T|*G
C (171)cost benefit analysis 成本效益分析 M]$_>&"
C (172)cost center 成本中心 ON/U0V:v
C (173)cost driver 成本动因