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注会《审计》英语常用词汇 cqzd9L6=
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1.audit 审计 \{F{yq(
2.attestation 鉴证 _jV(Gv'
3.credibility 可信赖程度 60KhwD1
4.audit of financial statements 财务报表审计 j9zK=eG
5.agreed-upon procedures 执行商定程序 9Foo8e
6.high levels of assurance 高水平保证 |1GR:b24
7.compilation 编制 ;=IC.<Q
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8.reliability 可靠性 Mp=2}d%P
9.relevance 相关性 jseyT#2
10.professional skepticism 职业谨慎 f\sxx!kt
11.objectivity 客观性 h_K(8{1
12. professional competence 专业胜任能力 t:tT Zh
13.Senior/CPA-in-charge 项目经理 t?NB#/#%x
14.audit engagement letter 业务约定书 ~]HeoQK
15.recurring audit 连续审计 zGrUl|j
16.the client 委托人 ze!S4&B
17.change CPA 更换注册会计师 +*2wGAT
18.the existing CPA 现任注册会计师 ZCJOh8
19.the successor CPA 后任注册会计师 r<]Db&k
20.the preceding CPA前任注册会计师 Qe=,EXf
21.issue the audit report 出具审计报告 P+iZ5S\kL=
22.expert 专家 {@1C,8n;
23.the board of directors 董事会 wB6ILTu1
24.knowledge of the entity‘ s business 了解被审计单位情况 OhmKjY/}
25.assess material misstatement risks评估重大错报风险 BJI}gm2y
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 Ue:'55
27.a general knowledge of —— 初步了解―――的情况 +NGjDa
28.a more knowledge of—— 进一步了解的情况 Vv=/{31
29.the prior year‘s working papers 以前年度工作底稿 /+\m7IS
30.minutes of meeting 会议纪要 q\Cg2[nn2
31.business risks 经营风险 WvG0hts=[
32.appropriateness 适当性 ]3@6o*R;
33.accounting estimate 会计估计 E#t;G:+A
34.management representations 管理层声明 YfBb=rN2s
35.going concern assumption 持续经营假设 t^0^He$Ot
36.audit plan 审计计划 WVc3C-h,
37.significant audit areas 重点审计领域 yT Pi/=G
38.error 错误 -TKS`,#
39.fraud舞弊 -%]O-'
40.modified or additional procedures 修改或追加审计程序 k=,,s(]tx
41.misappropriation of assets 侵占资产 W=T3spV
42.transactions without substance 虚假交易 ^6!C":f
43.unusual pressures 异常压力 +g_+JLQ
44.the suspected noncompliance 涉嫌存在违法行为 2j_YHv$I
45.materialiy 重要性 :'aT4
46.exceed the materiality level 超过重要性水平 ]M
AB
47.approach the materiality level 接近重要性水平 ,1'9l)zP
48.an acceptably low level 可接受水平 J&4QI( b.
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 T9r"vw
50.misstatements or omissions 错报或漏报 I`"8}d@Jm
51.aggregate 总计 ea3;1-b:
52.subsequent events 期后事项 uGm~ Oo
53.adjust the financial statements 调整财务报表 t3ua5xw
54.perform additional audit procedures 实施追加的审计程序 aY 8"Sw|4
55.audit risk 审计风险 wjk-$p
56.detection risk 检查风险 hzIP ?0^E
57.inappropriate audit opinion 不适当的审计意见 " , c1z\
58.material misstatement 重大的错报 O$jj&
59.tolerable misstatement 可容忍错报 zoXCMBg[
60.the acceptable level of detection risk 可接受的检查风险 1PWs">*(
61.assessed level of material misstatement risk 重大错报风险的评估水平 o -tc}Aa
62.simall business 小规模企业 Zw+VcZz3
63.accounting system 会计系统 <ijf':X=*
64.test of control 控制测试 _E eH
65.walk-through test 穿行测试 '>[l1<d!G
66.communication 沟通 lqFDX
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67.flow chart 流程图 %VG;vW\V
68.reperformance of internal control 重新执行 2XhtK
69.audit evidence 审计证据 mm-!UsT
70.substantive procedures 实质性程序 x2p}0N
71.assertions 认定 Jlw<%}r
72.esistence 存在 Wz)O,X^
73.occurrence 发生 !mNXPqnN
74.completeness 完整性 (_G&S~@.
75.rights and obligations 权利和义务 %bo0-lnp
76.valuation and allocation 计价和分摊 C"bG?Mb
77.cutoff 截止 f8`K8Y]4
78.accuracy 准确性 ~l$u~:4Ob
79.classification 分类 xU$A/!oK
80.inspection 检查 N6wea]
81.supervision of counting 监盘 $qkVu
82.observation 观察 <p"[jC2zF;
83.confirmation 函证
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84.computation 计算 4|Z;EAFx
85.analytical procedures 分析程序 tpe:]T/xh
86.vouch 核对 "Y(stRa
87.trace 追查 W- Q:G=S-
88.audit sampling 审计抽样 )N[9r{3
89.error 误差 ~!( (?8"
90.expected error 预期误差 >ZMB}pt`
91.population 总体 +`pS 7d
92.sampling risk 抽样风险 0TA{E-A
93.non- sampling risk 非抽样风险 ~hi \*W6jg
94.sampling unit 抽样单位 _`yd"0Ux
95.statistical sampling 统计抽样 y<7C!E#b8
96.tolerable error 可容忍误差 j8p</gd
97.the risk of under reliance 信赖不足风险 =zw=Jp
98.the risk of over reliance 信赖过度风险 <<#-IsT
99.the risk of incorrect rejection 误拒风险 `"CIy_m
100. the risk of incorrect acceptance 误受风险 ~`'!nzP5H
101.working trial balance 试算平衡表 <CrNDY
102.index and cross-referencing 索引和交叉索引 qEvHrsw},
103.cash receipt 现金收入 6"@+Jz
104.cash disbursement 现金支出 DG&
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105.bank statement 银行对账单 R=uzm=&nR
106.bank reconciliation 银行存款余额调节表 P:GAJ->;]>
107.balance sheet date 资产负债表日 SMHQo/c r
108.net realizable value 可变现净值 o&]b\dV
109.storeroom 仓库 -#0(Jm'
110.sale invoice 销售发票 +<5q8{]Pk
111.price list 价目表 8bQ\7jb
112.positive confirmation request 积极式询证函 Vfkm{*t)
113.negative confirmation request 消极式询证函 3IXai)6U
114.purchase requisition 请购单 #CKPNk
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115.receiving report 验收报告 N$1ZA)M
116.gross margin 毛利 AF ,*bb
117.manufacturing overhead 制造费用 9Q{-4yF9k
118.material requisition 领料单 m80e^
119.inventory-taking 存货盘点 0V*B3V<
120.bond certificate 债券 +/u)/ey
121.stock certificate 股票 o+UCu`7e
122.audit report 审计报告 Dep.Qfv{-
123.entity 被审计单位 <A{|=2<
124.addressee of the audit report 审计报告的收件人 ?f@g1jJP
125.unqualified opinion 无保留意见 }j=UO*|
126.qualified opinion 保留意见 ;Du+C%
127.disclaimer of opinion 无法表示意见 FT.6
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128.adverse opinion 否定意见 8MIn~
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A (1)ABC 作业基础成本计算 >*DR>U
A (2)absorbed overhead 已吸收制造费用 RmF,x9
A (3)absorption costing 吸收成本计算 S0,q@LV
A (4)account 账户,报表 K9{3,!1
A (5)accounting postulate 会计假设 ZL!,s#
A (6)accounting series release 会计公告文件 Z)
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A (7)accounting valuation 会计计价 ITcgpK6k
A (8)account sale 承销清单 CPJ8G}4
A (9)accountability concept 经营责任概念 R]{zGFnx
A (10)accountancy 会计职业 0,1x-
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A (11)accountant 会计师 F@m]Imn5Dx
A (12)accounting 会计 )`,||sQ
A (13)agency cost 代理成本 WiDl[l"{9
A (14)accounting bases 会计基础 C\%T|ZDE
A (15)accounting manual 会计手册 'i-6JG%
A (16)accounting period 会计期间 Hzm<KQ
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A (17)accounting policies 会计方针 M::
A (18)accounting rate of return 会计报酬率 Ew
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A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 rGa@!^hk
A (21)accrual concept 应计概念 NC]]`O2r@
A (22)accrual expenses 应计费用 4:umD*d 3E
A (23)acid test ration 速动比率(酸性测试比率) K1`Z}k_p.
A (24)acquisition 购置 \X3Q,\H
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A (25)acquisition accounting 收购会计 L7kNQ/
A (26)activity based accounting 作业基础成本计算 .h({ P#QT
A (27)adjusting events 调整事项 VU8EjuOetb
A (28)administrative expenses 行政管理费 "LwLTPC2
A (29)advice note 发货通知 irjOGn
A (30)amortization 摊销 6JrwPZB
A (31)analytical review 分析性检查 ALcin))+B
A (32)annual equivalent cost 年度等量成本法 _*&I[%I5
A (33)annual report and accounts 年度报告和报表 p\;\hHai
A (34)appraisal cost 检验成本 qq
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A (35)appropriation account 盈余分配账户 TJYup%q
A (36)articles of association 公司章程细则 %}.4c8
A (37)assets 资产 X`/GiYTu
A (38)assets cover 资产保障 v,T:V#f^
A (39)asset value per share 每股资产价值 F747K);_
A (40)associated company 联营公司 d_v]mfUF
A (41)attainable standard 可达标准 6XP>qI,AJ
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A (42)attributable profit 可归属利润 _#\e5bE=Z
A (43)audit 审计 ;2#9q9(
A (44)audit report 审计报告 _
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A (45)auditing standards 审计准则 $7bLw)7
A (46)authorized share capital 额定股本 %
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A (47)available hours 可用小时 V /.Na(C~
A (48)avoidable costs 可避免成本 CdEQiu
B (49)back-to-back loan 易币贷款 (M0"I1g|w
B (50)backflush accounting 倒退成本计算 9f(0
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B (51)bad debts 坏帐 D_SXxP[! g
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费 A&?8 rc
B (54)bank overdraft 银行透支 5taR[ukM
B (55)bank reconciliation 银行存款调节表 lpq)vKM}^
B (56)bank statement 银行对账单 %>p[;>jW
B (57)bankruptcy 破产 hD>]\u
B (58)basis of apportionment 分摊基础 %IA1Y>`
B (59)batch 批量 8=K%7:b
B (60)batch costing 分批成本计算 /b1+ ^|_
B (61)beta factor B(市场)风险因素 us5<18M5
B (62)bill 账单 Ie<H4G5Vh
B (63)bill of exchange 汇票 jj,CBNo(
B (64)bill of landing 提单 =l)D$l
B (65)bill of materials 用料预计单 -(dtAo6
B (66)bill payable 应付票据 ^l:~r2
B (67)bill receivable 应收票据 [X9T$7q#
B (68)bin card 存货记录卡 X!b+Dk
B (69)bonus 红利 t)kc`3i<A
B (70)book-keeping 薄记 K N Y
B (71)Boston classification 波士顿分类 'fK3L<$z#m
B (72)breakeven chart 保本图 _2-fH
B (73)breakeven point 保本点 Z5j\ M
B (74)breaking-down time 复位时间 {gC?kp
B (75)budget 预算 ybC0Ee@
B (76)budget center 预算中心 ~|lEi1|
B (77)budget cost allowance 预算成本折让 <~ Dq8If
B (78)budget manual 预算手册 l`bl^~xRo
B (79)budget period 预算期间 '^n,)oA/G
B (80)budgetary control 预算控制 &ir|2"HV
B (81)budgeted capacity 预算生产能力 ~GLWhe-
B (82)burden 制造费用 8aqH;|fG}
B (83)business center 经营中心 3jqV/w[-
B (84)business entity 营业个体 kOE\.}~4
B (85)business unit 经营单位 Bq5-L}z
B (86)buy-out management 管理性购买产权 WaPuJ5;e
B (87)by-product 副产品 bA-/"'Vp9
C (88)called-up share capital 催缴股本 aMJW__,
C (89)capacity 生产能力 erQQ_
C (90)capacity ratios 生产能力比率 &At9@
C (91)capital 资本 3v91 yMx
C (92)capital assets pricing model资本资产计价模式 Zv0'OX~8i
C (93)capital commitment 承诺资本 j].=,M<dxE
C (94)capital employed 已运用的资本 E5$Fhc
C (95)capital expenditure 资本支出 /;5/7Bvj
C (96)capital expenditureauthorization 资本支出核准 ^, &'
C (97)capital expenditure control 资本支出控制 Akdx1h,
C (98)capital expenditure proposal资本支出申请 h ^.jK2I
C (99)capital funding planning 资本基金筹集计划 HdR TdV
C (100)capital gain 资本收益 d4m@u$^1B
C (101)capital investment appraisal资本投资评估 x
MFo
C (102)capital maintenance 资本保全 N;HG@B!m
C (103)capital resource planning 资本资源计划 Ihd{tmr<
C (104)capital surplus 资本盈余 Pil_zQ4
C (105)capital turnover 资本周转率 ?$ Dc>
C (106)card 记录卡 FvJkb!5*e_
C (107)cash 现金 Hmx
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C (108)cash account 现金账户 K0{
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C (109)cash book 现金账薄 3s0I<cL
C (110)cash cow 金牛产品 IkuE |
C (111)cash flow 现金流量
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C (112)cash discounted 现金贴现 JA$RY
C (113)cash flow budget 现金流量预算 G+1i~&uV
C (114)cash flow statement 现金流量表 V2SHF
C (115)cash ledger 现金分类账 ~_F <"40
C (116)cash limit 现金限额 eMLcmZJR
C (117)CCA 现时成本会计 Y<t(m$s
C (118)center 中心 +,_%9v?3
C (119)changeover time 变更时间 6u9?
C (120)chartered entity 特许经济个体 Zg4kO;r08
C (121)cheque 支票 sE])EwZ
C (122)cheque register 支票登记薄 O'{g{
C (123)coin analysis 零钱分类 d}2(G2z^
C (124)classification 分类 (j-_iOQ]i+
C (125)clock card 工时卡 e
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C (126)code 代码 489xoP
C (127)commitment accounting 承诺确认会计 48,uO!
C (128)common cost 共同成本 2BO&OX|X
C (129)company limited byguarantee 有限担保责任公司 I_Omv{&u
C (130)company limited shares 股份有限公司 }OqP`B
C (131)competitive position 竞争能力状况 6@x^,SA
C (132)concept 概念 R:`)*=rL%
C (133)conglomerate 跨行业企业 ]G~Z'fs<(
C (134)consistency concept 一致性概念 X>i{288M3
C (135)consolidated accounts 合并报表 j6E|j>@u
C (136)consolidation accounting 合并会计 G+t=+T2m
C (137)consortium 财团 +}
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C (138)contingency plan 应急计划 *mz-g7
C (139)contingent liabilities 或有负债 AHU=`z
C (140)continuous operation 连续生产 L1kAAR
C (141)contra 抵消 XG E.*aI
C (142)contract cost 合同成本 [ut[W9
C (143)contract costing 合同成本计算 Dqc2;>
C (144)contribution 贡献毛益 \[d~O>k2
C (145)contribution centre 贡献中心 lf\^!E:
C (146)contribution chart 贡献图 as(Zb*PdH
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +q%b'!&Q
C (148)contribution to salesration 贡献毛益对销售比率 9TZ
6c
C (149)control 控制 yUN>mD-
C (150)control account 控制帐户 +OZ\rs
C (151)control limits 控制限度 3a'#Z4Z-
C (152)controllability concept 可控制概念 Ab8Ke|fA
C (153)controllable cost 可控制成本 P9x':I$
C (154)conversion cost 加工成本 v\+`n^=
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 8H,k0~D
C (156)corporate appraisal 公司评估 ?1**@E0
C (157)corporate planning 公司计划 K,,'{j2#f
C (158)corporate social reporting 公司社会报告 q7pe\~q
C (159)corporation 股份公司 VNs3.
C (160)cost 成本 RWFvf
C (161)cost account 成本帐户 V ONC<wC
C (162)cost accounting 成本会计 }/4),W@<
C (163)cost accounting manual 成本手册 * ).Y
U[i
C (164)cost accounts calendar 成本报表的日历时间 >[ g=G
C (165)cost adjustment 成本调整 BDCyeC,Q3
C (166)cost allocation 成本分配 "y60YYn-#J
C (167)cost apportionment 成本分摊
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C (168)cost attribution 成本归属 pwRCfR)" X
C (169)cost audit 成本审计 ]_`ICS
C (170)cost behaviour 成本性态 Y8h 96
C (171)cost benefit analysis 成本效益分析 F_0@Sh"
C (172)cost center 成本中心 Lf`<4 P
C (173)cost driver 成本动因