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注会《审计》英语常用词汇 FU9q|!2Y
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1.audit 审计 v'(p."g
2.attestation 鉴证 [k-Q89
3.credibility 可信赖程度 :B?C~U k
4.audit of financial statements 财务报表审计 Dbt"}#uit;
5.agreed-upon procedures 执行商定程序 t<5$
85Y~
6.high levels of assurance 高水平保证 Jylav:
7.compilation 编制 xMNUyB{?
8.reliability 可靠性 F)'kN2
9.relevance 相关性 n}(/>?/
10.professional skepticism 职业谨慎 P!@b:.$
11.objectivity 客观性 %
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12. professional competence 专业胜任能力 .}Va~[0j
13.Senior/CPA-in-charge 项目经理 9frLYJz"
14.audit engagement letter 业务约定书 sJ[I<
15.recurring audit 连续审计 {/SUfXq
16.the client 委托人 oUrNz#U
17.change CPA 更换注册会计师 t'Zq>y;yg
18.the existing CPA 现任注册会计师 lt\.
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19.the successor CPA 后任注册会计师 ._j9^Ll
20.the preceding CPA前任注册会计师 NO5\|.,Z
21.issue the audit report 出具审计报告 Z
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22.expert 专家 {%W'Zx
23.the board of directors 董事会 tQ=P.14>:
24.knowledge of the entity‘ s business 了解被审计单位情况 CN4Q++{
25.assess material misstatement risks评估重大错报风险 H&`0I$8m
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 CX/ _\0G4
27.a general knowledge of —— 初步了解―――的情况 /<7'[x<
28.a more knowledge of—— 进一步了解的情况 34S0W]V
29.the prior year‘s working papers 以前年度工作底稿 8,unq3
30.minutes of meeting 会议纪要 ]E/^(T-O
31.business risks 经营风险 yf7p,_E/
32.appropriateness 适当性 +?r,Nn
33.accounting estimate 会计估计 !Au'WJfE
34.management representations 管理层声明 <4r3ZV;'
35.going concern assumption 持续经营假设 r'!L}^n
36.audit plan 审计计划 o9I=zAGjy
37.significant audit areas 重点审计领域 XS+2OutVo
38.error 错误 L-Io!msb
39.fraud舞弊 @I_!q*
40.modified or additional procedures 修改或追加审计程序 4#?Sxs
41.misappropriation of assets 侵占资产 BN??3F8C
42.transactions without substance 虚假交易 LbCcOkL/@@
43.unusual pressures 异常压力
XdS&s}J[I
44.the suspected noncompliance 涉嫌存在违法行为 f@Oi$9CZn
45.materialiy 重要性 ~jcdnm]
46.exceed the materiality level 超过重要性水平 (55k70>i3
47.approach the materiality level 接近重要性水平 w)}' {]P"c
48.an acceptably low level 可接受水平 +S/OMkC
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 k# -u
!G
50.misstatements or omissions 错报或漏报 .d
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51.aggregate 总计 CshYUr -
52.subsequent events 期后事项 44@yQ?
53.adjust the financial statements 调整财务报表 :(7icHa
54.perform additional audit procedures 实施追加的审计程序 KV&4Ep#
55.audit risk 审计风险 O^/z7
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56.detection risk 检查风险 O7D aVlln
57.inappropriate audit opinion 不适当的审计意见 g"b{M
58.material misstatement 重大的错报 ~)ut"4
59.tolerable misstatement 可容忍错报 LC
8&},iu
60.the acceptable level of detection risk 可接受的检查风险 '0ks`a4q
61.assessed level of material misstatement risk 重大错报风险的评估水平 R*PR21g
62.simall business 小规模企业 )>-94xx|
63.accounting system 会计系统 ,%Go.3i[
64.test of control 控制测试 'P'f`;'_DC
65.walk-through test 穿行测试 3`
,u^ w
66.communication 沟通 s>pM+PoGYd
67.flow chart 流程图 @J~hi\&`
68.reperformance of internal control 重新执行 y}5:CZ
69.audit evidence 审计证据 $W_sIS0\z
70.substantive procedures 实质性程序 `IC2}IiF
71.assertions 认定 I(rZ(|^A
72.esistence 存在 GN0s`'#"3%
73.occurrence 发生 mCb1^Y
74.completeness 完整性 QVT|6znw
75.rights and obligations 权利和义务 'tJb(X!]q
76.valuation and allocation 计价和分摊 7&O0
77.cutoff 截止 W=-:<3XL
78.accuracy 准确性 #{f%b,.yxt
79.classification 分类 _|^cudRv
80.inspection 检查 X0FTD':f
81.supervision of counting 监盘 n?a?U:
82.observation 观察 NC@L,)F
83.confirmation 函证 hiT&QJB` _
84.computation 计算 b+/z,c6w
85.analytical procedures 分析程序 1r9.JS
86.vouch 核对 0(o{V:l%Z|
87.trace 追查 m7$t$/g
88.audit sampling 审计抽样 2=]Xe#5J=
89.error 误差 Y%zYO
90.expected error 预期误差 Y'&rSHI"
91.population 总体
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92.sampling risk 抽样风险 UI]UxEJ
93.non- sampling risk 非抽样风险 v?O6|0#x
94.sampling unit 抽样单位 U*Sjb%
Qb
95.statistical sampling 统计抽样 XbaUmCuh
96.tolerable error 可容忍误差 HI\V29
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97.the risk of under reliance 信赖不足风险 k]"DsN$
98.the risk of over reliance 信赖过度风险 i8nzPKF2$3
99.the risk of incorrect rejection 误拒风险 hI6Tp>b*~
100. the risk of incorrect acceptance 误受风险 ^.gBHZ
101.working trial balance 试算平衡表 Oaj$Z-
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102.index and cross-referencing 索引和交叉索引 3'jH,17lWV
103.cash receipt 现金收入 SoJ=[5W
104.cash disbursement 现金支出 goje4;
105.bank statement 银行对账单 O[<YYL0
106.bank reconciliation 银行存款余额调节表 l>D!@`><I
107.balance sheet date 资产负债表日 eeM$c`Y<
108.net realizable value 可变现净值 )<K3Fz
Bs
109.storeroom 仓库 o=)["V
110.sale invoice 销售发票
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111.price list 价目表 Eb~e=){
112.positive confirmation request 积极式询证函 zd0[f3~
113.negative confirmation request 消极式询证函 g3*J3I-O
114.purchase requisition 请购单 Y'U]!c9
115.receiving report 验收报告 k [eWhdSw
116.gross margin 毛利 o,yZ1"
117.manufacturing overhead 制造费用 3uy^o
118.material requisition 领料单 \$Q?
119.inventory-taking 存货盘点 Lk`,mjhk
120.bond certificate 债券 BenUyv1d
121.stock certificate 股票 =N^j:t
122.audit report 审计报告 )YY8`\F>1
123.entity 被审计单位 fN_Ilg)t?5
124.addressee of the audit report 审计报告的收件人 :8LK}TY7
125.unqualified opinion 无保留意见 OhW o
126.qualified opinion 保留意见 M{)|9F
127.disclaimer of opinion 无法表示意见 u"5
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128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 :=oIvSnh
A (2)absorbed overhead 已吸收制造费用 @g%^H)T
A (3)absorption costing 吸收成本计算 8S#TOeQ
A (4)account 账户,报表 %pUA$oUt
A (5)accounting postulate 会计假设 g!I0UAm
A (6)accounting series release 会计公告文件 }!^`%\ %\
A (7)accounting valuation 会计计价 qBF}-N_
A (8)account sale 承销清单 XtftG7r9S
A (9)accountability concept 经营责任概念 La8 D%N
A (10)accountancy 会计职业 ,7os3~Mk9
A (11)accountant 会计师 ojbms>a
A (12)accounting 会计 q c DJ
A (13)agency cost 代理成本 #McX
A (14)accounting bases 会计基础 X*<
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A (15)accounting manual 会计手册 Lgrpy
A (16)accounting period 会计期间 C+vk9:"
A (17)accounting policies 会计方针 YDjjhe+
A (18)accounting rate of return 会计报酬率 EY}*}- 3
A (19)accounting reference date 会计参照日 f5P@PG]{
A (20)accounting reference period 会计参照期间 \}:;kO4f
A (21)accrual concept 应计概念 Lt2<3
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A (22)accrual expenses 应计费用 JrGY`6##p
A (23)acid test ration 速动比率(酸性测试比率) fD~f_Wr
A (24)acquisition 购置 \qw1\-q
A (25)acquisition accounting 收购会计 \:Z8"~G
A (26)activity based accounting 作业基础成本计算 a+
s%9l
A (27)adjusting events 调整事项 W.7XShwd*2
A (28)administrative expenses 行政管理费 %
ou@Y`
A (29)advice note 发货通知 4YyVh.x
A (30)amortization 摊销 get$r5
A (31)analytical review 分析性检查 O`TM}
A (32)annual equivalent cost 年度等量成本法 ={B?hjo<-
A (33)annual report and accounts 年度报告和报表 WVdF/H
A (34)appraisal cost 检验成本 0I7 r{T
A (35)appropriation account 盈余分配账户 8fC5O
A (36)articles of association 公司章程细则 gV;9lpZ2
A (37)assets 资产 v{O(}@
A (38)assets cover 资产保障 fYiof]v@_m
A (39)asset value per share 每股资产价值 !CUX13/0
A (40)associated company 联营公司 CH] +S>$
A (41)attainable standard 可达标准 UhbGU G
SGUZ'}
A (42)attributable profit 可归属利润 #sb@)Q
A (43)audit 审计 d_)VeuE2
A (44)audit report 审计报告 >slGicZ0
A (45)auditing standards 审计准则 dw3H9(-lp
A (46)authorized share capital 额定股本 _KAg1Ww
A (47)available hours 可用小时 f<LRM
A (48)avoidable costs 可避免成本 8?G534*r@2
B (49)back-to-back loan 易币贷款 _\u?]YTv
B (50)backflush accounting 倒退成本计算 H&=fD` Xq
B (51)bad debts 坏帐 [_1K1i"m
B (52)bad debts ratio 坏帐比率 Z>_F:1x
B (53)bank charges 银行手续费 w3K>IDWI7
B (54)bank overdraft 银行透支 Dz<vIMLF{
B (55)bank reconciliation 银行存款调节表 mu@IcIb>
B (56)bank statement 银行对账单 pg/SYEvsV
B (57)bankruptcy 破产 SxW.dT8{
B (58)basis of apportionment 分摊基础 E=RX^ 3+}
B (59)batch 批量 Xo
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B (60)batch costing 分批成本计算 FSHC\8siS
B (61)beta factor B(市场)风险因素 U@"f( YL+"
B (62)bill 账单 *4O9W8Qz
B (63)bill of exchange 汇票 3u&)6C?YM
B (64)bill of landing 提单 #8i9@w
B (65)bill of materials 用料预计单 !H4C5wDu
B (66)bill payable 应付票据 =m/BH^|&W
B (67)bill receivable 应收票据 e<duDW$X
B (68)bin card 存货记录卡 DNGj8 1'c
B (69)bonus 红利 _)-y&
B (70)book-keeping 薄记 %^}|HG*i??
B (71)Boston classification 波士顿分类 7qEc9S@
B (72)breakeven chart 保本图 #s0Wx47~
B (73)breakeven point 保本点 R y"N_Fb
B (74)breaking-down time 复位时间 u$nYdda
k
B (75)budget 预算 4nU+Wj?T
B (76)budget center 预算中心 Ag_I'
B (77)budget cost allowance 预算成本折让 %%^by
B (78)budget manual 预算手册 aSQvtv)91
B (79)budget period 预算期间 !"s~dL,7
B (80)budgetary control 预算控制
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B (81)budgeted capacity 预算生产能力 ySNXjH
Q=
B (82)burden 制造费用 `l}+BI`4
B (83)business center 经营中心 Z
lR2
B (84)business entity 营业个体 LseS8F/q
B (85)business unit 经营单位 O"m(C[+[
B (86)buy-out management 管理性购买产权 {/q4W; D
B (87)by-product 副产品 IpKpj"eoLy
C (88)called-up share capital 催缴股本 /}R*'y
C (89)capacity 生产能力 >f-*D25f%
C (90)capacity ratios 生产能力比率 z1m$8-4
C (91)capital 资本 m!^z{S
C (92)capital assets pricing model资本资产计价模式 "XWO#,Ue
C (93)capital commitment 承诺资本 '-vzQ d@y
C (94)capital employed 已运用的资本 %-#rzeaW
C (95)capital expenditure 资本支出 MznMt2-u
C (96)capital expenditureauthorization 资本支出核准 7cly{U"
C (97)capital expenditure control 资本支出控制 `m=u2kxY
C (98)capital expenditure proposal资本支出申请 +JPHQx'W
C (99)capital funding planning 资本基金筹集计划 Y<[jUe`O;
C (100)capital gain 资本收益 %C~LKs5oH
C (101)capital investment appraisal资本投资评估 /=~o|-n8@
C (102)capital maintenance 资本保全 d
D;r35h=
C (103)capital resource planning 资本资源计划 :WAFBK/x
C (104)capital surplus 资本盈余 A&7~]BR
\
C (105)capital turnover 资本周转率 4NRG{FZ9
C (106)card 记录卡 IT0 [;eqR
C (107)cash 现金 qN(,8P\90
C (108)cash account 现金账户 r>;6>ZMe
C (109)cash book 现金账薄 I9g!#lbl
C (110)cash cow 金牛产品 ~v^I*/uY
C (111)cash flow 现金流量 "t:9jU
C (112)cash discounted 现金贴现 >SaT?k1E
C (113)cash flow budget 现金流量预算 ;}QM#5Xdt
C (114)cash flow statement 现金流量表 2; ~jKR[~
C (115)cash ledger 现金分类账 P=
nu&$;
C (116)cash limit 现金限额 XWYLa8Ef
C (117)CCA 现时成本会计 CyV(+KBe_
C (118)center 中心 Q4QF_um
C (119)changeover time 变更时间 ]97`=,OUg
C (120)chartered entity 特许经济个体 :Kx6|83
C (121)cheque 支票 P"ATqQG%D
C (122)cheque register 支票登记薄 6}^6+@LG
C (123)coin analysis 零钱分类 0mY KzJi
C (124)classification 分类 \. _TOE9L
C (125)clock card 工时卡 T;Zv^:]0
C (126)code 代码 +nm?+F
C (127)commitment accounting 承诺确认会计 t7qzAr
C (128)common cost 共同成本 w5R?9"d@
C (129)company limited byguarantee 有限担保责任公司 t+%tN^87:
C (130)company limited shares 股份有限公司 IM*T+iRKqF
C (131)competitive position 竞争能力状况 c^%&-],
C (132)concept 概念 8w L%(p
C (133)conglomerate 跨行业企业 )R5=GHmL
C (134)consistency concept 一致性概念 #Oq~ZV|<l
C (135)consolidated accounts 合并报表 ;vLg4k
C (136)consolidation accounting 合并会计 iqTGh*k
C (137)consortium 财团 r E<Ou"
C (138)contingency plan 应急计划 4I7;/ZgALQ
C (139)contingent liabilities 或有负债 ns`njx}C
C (140)continuous operation 连续生产 xa$p,_W:'
C (141)contra 抵消 -A)X
Yz
C (142)contract cost 合同成本 ZDt|g^
C (143)contract costing 合同成本计算 6Cz%i6)
C (144)contribution 贡献毛益 5.X`[/]<r
C (145)contribution centre 贡献中心 .C?rToCY
C (146)contribution chart 贡献图 VVVw\|JB>
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ,G%?}TfC)
C (148)contribution to salesration 贡献毛益对销售比率 g*[DyIm
C (149)control 控制 $5S/~8g(
C (150)control account 控制帐户 xYl ScM_~
C (151)control limits 控制限度 $ITh)#Nj
C (152)controllability concept 可控制概念 |8s45g>
C (153)controllable cost 可控制成本 &HIG776
C (154)conversion cost 加工成本 ?TEdGe\*
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 CZ.XEMN\
C (156)corporate appraisal 公司评估 R@Bnrk
C (157)corporate planning 公司计划 v''F\V )
C (158)corporate social reporting 公司社会报告 XTPf~Te,=
C (159)corporation 股份公司 } D0Y8
C (160)cost 成本 0DgEOW9H
C (161)cost account 成本帐户 @l^BW*BCo
C (162)cost accounting 成本会计 tG}cmK~%
C (163)cost accounting manual 成本手册 >+E
C (164)cost accounts calendar 成本报表的日历时间 aK4ZH}XHE"
C (165)cost adjustment 成本调整 G@I/Dy
C (166)cost allocation 成本分配 ,~^BoH}
C (167)cost apportionment 成本分摊 M@?,nzs
K
C (168)cost attribution 成本归属 +tSfx
C (169)cost audit 成本审计 "
Z70
jkW[
C (170)cost behaviour 成本性态 }"o,j>IP
C (171)cost benefit analysis 成本效益分析 sUTh}.[5
C (172)cost center 成本中心 Y KWtsy
C (173)cost driver 成本动因