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注会《审计》英语常用词汇 @le23+q
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1.audit 审计 |3g:q
2.attestation 鉴证 \G*vY#]
3.credibility 可信赖程度 A]vQ1*pnk
4.audit of financial statements 财务报表审计 oZ~M`yOz.
5.agreed-upon procedures 执行商定程序 [OsW
6.high levels of assurance 高水平保证 sOW-GWSE<
7.compilation 编制 /$x6//0If
8.reliability 可靠性 c>3W1"
9.relevance 相关性 9W7H",wR
10.professional skepticism 职业谨慎 NLF{W|X
11.objectivity 客观性 Z;i^h,j?$1
12. professional competence 专业胜任能力 ;comL29l2`
13.Senior/CPA-in-charge 项目经理 G\IH
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14.audit engagement letter 业务约定书 fr\
UX}o
15.recurring audit 连续审计 ]?Ru~N}
16.the client 委托人 I#f<YbzD
17.change CPA 更换注册会计师 JWrvAM$O
18.the existing CPA 现任注册会计师 ?Zoq|Q+
19.the successor CPA 后任注册会计师 i@_|18F]`
20.the preceding CPA前任注册会计师 g!%csf
21.issue the audit report 出具审计报告 {N;XjV1x
22.expert 专家 }EOn=*
23.the board of directors 董事会 zVxiCyU
24.knowledge of the entity‘ s business 了解被审计单位情况 1k2Ck
25.assess material misstatement risks评估重大错报风险 j!mI9*hP
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 20^F
-,z
27.a general knowledge of —— 初步了解―――的情况 uWx/V+w
28.a more knowledge of—— 进一步了解的情况 m4E 6L
29.the prior year‘s working papers 以前年度工作底稿 1dfA
8=L,s
30.minutes of meeting 会议纪要 \VHi
31.business risks 经营风险 LN?T$H
32.appropriateness 适当性 &BG^:4b
33.accounting estimate 会计估计 :J(a;/~ip
34.management representations 管理层声明 +SPC@E_v
35.going concern assumption 持续经营假设 zq4,%$y8|
36.audit plan 审计计划 7Yk6C5C
37.significant audit areas 重点审计领域 &lBfW$PZjk
38.error 错误 bT[Q:#GL
39.fraud舞弊 2r?g|<
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40.modified or additional procedures 修改或追加审计程序 D: JGd$`
41.misappropriation of assets 侵占资产 5
tP0dQYd
42.transactions without substance 虚假交易 xw%?R=&L
43.unusual pressures 异常压力 t@}<&{zk
44.the suspected noncompliance 涉嫌存在违法行为 \5s!lv*&
45.materialiy 重要性 -jC. dz
46.exceed the materiality level 超过重要性水平 Rr%]/%
47.approach the materiality level 接近重要性水平 ?e3q0Lg3|
48.an acceptably low level 可接受水平 "^_p>C)T
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 En5Bsz!
50.misstatements or omissions 错报或漏报 =:~~RqHl
51.aggregate 总计 .a=M@;p
52.subsequent events 期后事项 4$IPz7
53.adjust the financial statements 调整财务报表 +R2
54.perform additional audit procedures 实施追加的审计程序 &JfyXM[]
55.audit risk 审计风险 oVl:./(IB
56.detection risk 检查风险 >GT0x
57.inappropriate audit opinion 不适当的审计意见 8"oS1W
58.material misstatement 重大的错报 a2dF(H
59.tolerable misstatement 可容忍错报 K/MIDH
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ;-*4 (3lu
62.simall business 小规模企业
N
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63.accounting system 会计系统 O;H/15j:sK
64.test of control 控制测试 ~JC``&6E=}
65.walk-through test 穿行测试 gP/]05$e
66.communication 沟通 a Mv
67.flow chart 流程图 G92=b*x/
68.reperformance of internal control 重新执行 6K`frt
69.audit evidence 审计证据 @q^WD_k
70.substantive procedures 实质性程序 .WyI.Y1
71.assertions 认定 y;<jE.7>
72.esistence 存在 Z]9
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73.occurrence 发生 !m_'<=)B4~
74.completeness 完整性 =i:?4pIZ
75.rights and obligations 权利和义务 "DRp4;
76.valuation and allocation 计价和分摊 B Am{Gb
77.cutoff 截止 %}j/G l5
78.accuracy 准确性 i]Kq
79.classification 分类 L x9`y t6
80.inspection 检查 O~qB
81.supervision of counting 监盘 /x$ jd)C
82.observation 观察 -MB,]m
83.confirmation 函证 &2QN^)q
84.computation 计算 QQC0uta`
85.analytical procedures 分析程序 $#t&W&
86.vouch 核对 /eIwv31
87.trace 追查 UKX'A)$
88.audit sampling 审计抽样 Gc@ENE f
89.error 误差 7RdL/21K
90.expected error 预期误差 0CTI=<;
91.population 总体 nH[@
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92.sampling risk 抽样风险 m1+DeXR_g
93.non- sampling risk 非抽样风险 o
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94.sampling unit 抽样单位 It]CoAo+
95.statistical sampling 统计抽样 &=02.E@
96.tolerable error 可容忍误差 g1&GX(4[
97.the risk of under reliance 信赖不足风险 \;P Bx &
98.the risk of over reliance 信赖过度风险 Ma{|+\Q.Z
99.the risk of incorrect rejection 误拒风险 + FLzK(
100. the risk of incorrect acceptance 误受风险 !3HMGzt
101.working trial balance 试算平衡表 yP-.8[;
102.index and cross-referencing 索引和交叉索引 OsC1(
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103.cash receipt 现金收入 j4G,Z4
104.cash disbursement 现金支出 A;2?!i#f
105.bank statement 银行对账单 ;Vp&f%u+v
106.bank reconciliation 银行存款余额调节表 }r,k*I'K
107.balance sheet date 资产负债表日 56TUh_
108.net realizable value 可变现净值 n'M}6XUw
109.storeroom 仓库 snj+-'4T
110.sale invoice 销售发票 CrqWlO
111.price list 价目表 7&T1RB'>
112.positive confirmation request 积极式询证函 *7-uQKp
113.negative confirmation request 消极式询证函 RQe#X6'h
114.purchase requisition 请购单 B3I<
$
115.receiving report 验收报告 1h)I&T"kZ
116.gross margin 毛利 =&}dP%3LC)
117.manufacturing overhead 制造费用 DoImWNLo
118.material requisition 领料单 )9@Ftzg|
119.inventory-taking 存货盘点 :L\@+}{(c
120.bond certificate 债券 bNc=}^
121.stock certificate 股票 \&W~nYXq"
122.audit report 审计报告 6oJ~Jdn'
123.entity 被审计单位 }|A%2!Q}
124.addressee of the audit report 审计报告的收件人 8G{} r
125.unqualified opinion 无保留意见 eb+[=nmP
126.qualified opinion 保留意见 \UK 9
127.disclaimer of opinion 无法表示意见 ii~~xt1
128.adverse opinion 否定意见 r!#a.
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A (1)ABC 作业基础成本计算 >i`'e~%
A (2)absorbed overhead 已吸收制造费用 A:;KU
A (3)absorption costing 吸收成本计算 NCl={O9<j
A (4)account 账户,报表 D+"5R5J",
A (5)accounting postulate 会计假设 )8LCmvQ
A (6)accounting series release 会计公告文件 se(_`a/4Q
A (7)accounting valuation 会计计价 f#mY44:,C
A (8)account sale 承销清单 iyj&O"
A (9)accountability concept 经营责任概念 C\EV$U,
A (10)accountancy 会计职业 %JiA,
A (11)accountant 会计师 9Y-s],2V
A (12)accounting 会计 30F&FTW
A (13)agency cost 代理成本 e
`_ [+y
A (14)accounting bases 会计基础 JY%c<
A (15)accounting manual 会计手册 "3}Bv
X
A (16)accounting period 会计期间 BU])@~$
A (17)accounting policies 会计方针 K4l,YR;r
A (18)accounting rate of return 会计报酬率 N5oao'7|A
A (19)accounting reference date 会计参照日 u^V`Ucd"R
A (20)accounting reference period 会计参照期间 Y+WOU._46I
A (21)accrual concept 应计概念 t
ZFG`'/
A (22)accrual expenses 应计费用 FtE%<QHt
A (23)acid test ration 速动比率(酸性测试比率) \.Q"fd?a_D
A (24)acquisition 购置 i mJ{wF
A (25)acquisition accounting 收购会计 tQUp1i{j\
A (26)activity based accounting 作业基础成本计算 kS+*@o
A (27)adjusting events 调整事项 &HW%0lTs%
A (28)administrative expenses 行政管理费 G?8,&jP~T
A (29)advice note 发货通知 Z&/;6[
A (30)amortization 摊销 XlB`Z81j
A (31)analytical review 分析性检查 +h[$\_y
A (32)annual equivalent cost 年度等量成本法 JNk
]$ xz
A (33)annual report and accounts 年度报告和报表 VJJw"4DJ
A (34)appraisal cost 检验成本 ywCE2N<-V?
A (35)appropriation account 盈余分配账户 n_?<q{GW
A (36)articles of association 公司章程细则 spn1Ji
A (37)assets 资产 :^?ZVi59j
A (38)assets cover 资产保障 iVnrv`k,
A (39)asset value per share 每股资产价值 rWSw1(sAA
A (40)associated company 联营公司 U2+CL)al^
A (41)attainable standard 可达标准 /[_>U{~P#
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A (42)attributable profit 可归属利润 RI cA)I.
A (43)audit 审计 g^}X3NUn
A (44)audit report 审计报告 @bfaAh~
A (45)auditing standards 审计准则 6\OSIxJZ
F
A (46)authorized share capital 额定股本 [3t
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A (47)available hours 可用小时 H Y.,f_m
A (48)avoidable costs 可避免成本 onG,N1`+
B (49)back-to-back loan 易币贷款 ogip#$A}3
B (50)backflush accounting 倒退成本计算
7&'^H8V
B (51)bad debts 坏帐 o@EV>4e y
B (52)bad debts ratio 坏帐比率 tojJQ6;J
B (53)bank charges 银行手续费 )amdRc
B (54)bank overdraft 银行透支 \EUc17
B (55)bank reconciliation 银行存款调节表 \eI )(,A
B (56)bank statement 银行对账单 K
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B (57)bankruptcy 破产 HP*x?|4
B (58)basis of apportionment 分摊基础 0*B_$E06
B (59)batch 批量 [-s0'z
B (60)batch costing 分批成本计算 e`<=&w
B (61)beta factor B(市场)风险因素 s:jr/ j!
B (62)bill 账单 ,XI,
B\eNk
B (63)bill of exchange 汇票 ,#gA(B#
B (64)bill of landing 提单 w_/q5]/V-5
B (65)bill of materials 用料预计单 N#Qby4w >
B (66)bill payable 应付票据 k-b_
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B (67)bill receivable 应收票据 0N_Ma')i
B (68)bin card 存货记录卡 h"#^0$f
B (69)bonus 红利 .7+_ubj&,
B (70)book-keeping 薄记 u}W R1u[
B (71)Boston classification 波士顿分类 il(dVW
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 [[}KCND
B (74)breaking-down time 复位时间 wN-3@
B (75)budget 预算 6+b!|`?l+
B (76)budget center 预算中心 02g}}{be8
B (77)budget cost allowance 预算成本折让 c:.k2u
B (78)budget manual 预算手册 P3jDx{F
B (79)budget period 预算期间 qgbp-A!2zF
B (80)budgetary control 预算控制 Z
7rVM
B (81)budgeted capacity 预算生产能力 ykrb/j|rK
B (82)burden 制造费用 HFu#-}iNV
B (83)business center 经营中心 2%y}El^+_
B (84)business entity 营业个体 YD
E;mIW
B (85)business unit 经营单位 ]R~K-cN`
B (86)buy-out management 管理性购买产权 *.#d
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B (87)by-product 副产品 vn}:$|r$J
C (88)called-up share capital 催缴股本 9YS &RBJu
C (89)capacity 生产能力 _5 Zhv-7
C (90)capacity ratios 生产能力比率 PJA%aRP,:
C (91)capital 资本 "a
%5on
C (92)capital assets pricing model资本资产计价模式 bnt>j0E
C (93)capital commitment 承诺资本 `?+lM
C (94)capital employed 已运用的资本 )EZ#BF<0|
C (95)capital expenditure 资本支出 PTfTT_t
C (96)capital expenditureauthorization 资本支出核准 I&^B?"Y
C (97)capital expenditure control 资本支出控制 H(GWC[tv
C (98)capital expenditure proposal资本支出申请 5TqB&GP0
C (99)capital funding planning 资本基金筹集计划 -\O%f)R
C (100)capital gain 资本收益 7SO i9JU_
C (101)capital investment appraisal资本投资评估 A0Pg|M
C (102)capital maintenance 资本保全 Sz|;wsF{
C (103)capital resource planning 资本资源计划 atRWKsY<
C (104)capital surplus 资本盈余 ^iAOz-H
C (105)capital turnover 资本周转率 !)~b Un
C (106)card 记录卡
Y -%g5
C (107)cash 现金 .\ K0+b;
C (108)cash account 现金账户 lcR53X
C (109)cash book 现金账薄 3@P
2]Q~D
C (110)cash cow 金牛产品 Goa0OC,
C (111)cash flow 现金流量 ]f#1G$
C (112)cash discounted 现金贴现 FMMQO,BU
C (113)cash flow budget 现金流量预算 w7aC=B/{?i
C (114)cash flow statement 现金流量表 SC/|o
C (115)cash ledger 现金分类账 <
RH2G
C (116)cash limit 现金限额 0IO#h{t
C (117)CCA 现时成本会计 u
hW@
Y+
C (118)center 中心 ;LSdY}*%0
C (119)changeover time 变更时间 -8H0f-1
C (120)chartered entity 特许经济个体 V`Ve__5;
C (121)cheque 支票 F)rU*i7
C (122)cheque register 支票登记薄 3~v'Ev
C (123)coin analysis 零钱分类 j_i/h "
C (124)classification 分类 -wJ/j~+m+
C (125)clock card 工时卡 Qz6Ry\u
C (126)code 代码 #Duz|F+%
C (127)commitment accounting 承诺确认会计 :=9?XzCC
C (128)common cost 共同成本 !;EG<ji,gj
C (129)company limited byguarantee 有限担保责任公司 Z<+Ip
j&
C (130)company limited shares 股份有限公司 Hq=5/N
C (131)competitive position 竞争能力状况 4mNg(w=NF
C (132)concept 概念 M{\W$xPL)
C (133)conglomerate 跨行业企业 92zo+bc
C (134)consistency concept 一致性概念 7L68voC@U
C (135)consolidated accounts 合并报表 }&|S8:
C (136)consolidation accounting 合并会计 X633.]+
C (137)consortium 财团 it?l! ~
C (138)contingency plan 应急计划 B^Z %38o
C (139)contingent liabilities 或有负债 ;.*n77Y
C (140)continuous operation 连续生产 cVCylRU"
C (141)contra 抵消 &)Y26*(`
C (142)contract cost 合同成本 hes$LH
C (143)contract costing 合同成本计算 ["]r=l
C (144)contribution 贡献毛益 (<y~]ig y
C (145)contribution centre 贡献中心 P,1[NW
C (146)contribution chart 贡献图 3!]S8Y*LQP
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 24;F~y8H
C (148)contribution to salesration 贡献毛益对销售比率 ;oL`fQyr
C (149)control 控制 ;.Dm?J0
C (150)control account 控制帐户 5~ho1Ud
C (151)control limits 控制限度 YMGzO
C (152)controllability concept 可控制概念 iBlZw%zKP
C (153)controllable cost 可控制成本 rO#WG}E<"
C (154)conversion cost 加工成本 Buazm3q8H
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @nIoYT='
C (156)corporate appraisal 公司评估 Ci{,e%
C (157)corporate planning 公司计划 \jlem <&
C (158)corporate social reporting 公司社会报告 9k5$rK`
C (159)corporation 股份公司
}@VdtH
C (160)cost 成本 jN.'%5Q?H
C (161)cost account 成本帐户 K7o!,['W
C (162)cost accounting 成本会计 ^Yu<fFn
C (163)cost accounting manual 成本手册 |#uA(V
C (164)cost accounts calendar 成本报表的日历时间 Z.:g8Xl-6
C (165)cost adjustment 成本调整 hRKAs
]^j
C (166)cost allocation 成本分配 /"$A?}V
C (167)cost apportionment 成本分摊 BT[jD}?
C (168)cost attribution 成本归属 *>b*I4dz
C (169)cost audit 成本审计 zB,Vi-)vH
C (170)cost behaviour 成本性态 u7L!&/ 6On
C (171)cost benefit analysis 成本效益分析 T&@xgj|!)
C (172)cost center 成本中心 P'wn$WE[n\
C (173)cost driver 成本动因