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注会《审计》英语常用词汇 "YoFUfaNg
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1.audit 审计 ' )~G2Ys
2.attestation 鉴证 `^'0__<M
3.credibility 可信赖程度 @ev8"JZ1
4.audit of financial statements 财务报表审计 (P|k$S?m
5.agreed-upon procedures 执行商定程序 CQ
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6.high levels of assurance 高水平保证 5-.{RU=
7.compilation 编制 Mp_SL^g|
8.reliability 可靠性 2bt).gGm
9.relevance 相关性 a'|/=$
10.professional skepticism 职业谨慎 p.RSH$]
11.objectivity 客观性 evro]&N{
12. professional competence 专业胜任能力 8ps1Q2|
13.Senior/CPA-in-charge 项目经理 Hq0O!Zv
14.audit engagement letter 业务约定书 TLT6z[
15.recurring audit 连续审计 !+Zso&
16.the client 委托人 5O]eD84B
17.change CPA 更换注册会计师 I7?s+vyds
18.the existing CPA 现任注册会计师 T&u25"QOf
19.the successor CPA 后任注册会计师 6T-iBJT
20.the preceding CPA前任注册会计师 rPkPQn:
21.issue the audit report 出具审计报告 2UrE>_
22.expert 专家 C sx
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23.the board of directors 董事会 `XK#sCC
24.knowledge of the entity‘ s business 了解被审计单位情况 ;
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25.assess material misstatement risks评估重大错报风险 tr$d?
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 f@H>by
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27.a general knowledge of —— 初步了解―――的情况 .v[!_bk8C
28.a more knowledge of—— 进一步了解的情况 K(heeZUt
29.the prior year‘s working papers 以前年度工作底稿 @i>o+>V
30.minutes of meeting 会议纪要 TQsTL2a
31.business risks 经营风险 vg-'MG
32.appropriateness 适当性 drd5oZ
33.accounting estimate 会计估计 3Ss)i7
34.management representations 管理层声明 A"Sp7M[J
35.going concern assumption 持续经营假设 F:'>zB]-}
36.audit plan 审计计划 bw*D!mm,
37.significant audit areas 重点审计领域 ea6`%,lF~
38.error 错误 (/gMtIw
39.fraud舞弊 +W#["%kw
40.modified or additional procedures 修改或追加审计程序 mL3 Q
41.misappropriation of assets 侵占资产 4{#0ci{
42.transactions without substance 虚假交易 wOr pp3I
43.unusual pressures 异常压力 YnW,6U['{g
44.the suspected noncompliance 涉嫌存在违法行为 9}#9i^%}
45.materialiy 重要性 GpGq' 8|(
46.exceed the materiality level 超过重要性水平 +9]CGYj
47.approach the materiality level 接近重要性水平 by*v($
48.an acceptably low level 可接受水平 iuHs.k<z
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 g{^(EZ,
50.misstatements or omissions 错报或漏报 B5MEE
51.aggregate 总计 h45RwQ5Z
52.subsequent events 期后事项 *%jd>e7d
53.adjust the financial statements 调整财务报表 i$dF0.}Q
54.perform additional audit procedures 实施追加的审计程序 j\TS:F^z
55.audit risk 审计风险 3TF'[(K=
56.detection risk 检查风险 DPylc9[-
57.inappropriate audit opinion 不适当的审计意见 R*>EbOuI
58.material misstatement 重大的错报 M<cm]
59.tolerable misstatement 可容忍错报 a.B<W9$`
60.the acceptable level of detection risk 可接受的检查风险 ^s6C']q *O
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 &OP =O*B
63.accounting system 会计系统 'jjJ[16"d
64.test of control 控制测试 ^_XV }&7Q
65.walk-through test 穿行测试 YA*E93 J0
66.communication 沟通 oxJ#NGD
67.flow chart 流程图 t2#zQ[~X!
68.reperformance of internal control 重新执行 $S2kc$'F
69.audit evidence 审计证据 c%x.cbu>
70.substantive procedures 实质性程序 a 8.Xy])!
71.assertions 认定 {14sI*b16
72.esistence 存在 nWsR;~pK
73.occurrence 发生 n_1,-(t
74.completeness 完整性 ;%Rp=&J
75.rights and obligations 权利和义务 <hzuPi@
76.valuation and allocation 计价和分摊 q\T}jF\t
77.cutoff 截止 p5 )+
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78.accuracy 准确性 A^@,Ha
79.classification 分类 >&l{_b\k
80.inspection 检查 avEsX_.
81.supervision of counting 监盘 mBWhC<kKs
82.observation 观察 O*-sSf
83.confirmation 函证 *kKdL
84.computation 计算 <n)R?P(or
85.analytical procedures 分析程序 <G#z;]N
86.vouch 核对 73tWeZ8rvx
87.trace 追查 5HMDug;
88.audit sampling 审计抽样 ~R\U1XXyUY
89.error 误差 8b:\@]g$
90.expected error 预期误差 q.69<Rs
91.population 总体 .aE%z/@s=
92.sampling risk 抽样风险 l527>7 eT
93.non- sampling risk 非抽样风险 E K#ib
94.sampling unit 抽样单位 f f_| 3G
95.statistical sampling 统计抽样 \'Ewn8Qv8
96.tolerable error 可容忍误差 ?%RR+(2m
97.the risk of under reliance 信赖不足风险 C 8qVYrw
98.the risk of over reliance 信赖过度风险 oLz9mqp2%
99.the risk of incorrect rejection 误拒风险 ?8aPd"x
100. the risk of incorrect acceptance 误受风险 n9r3CLb[
101.working trial balance 试算平衡表 s&~.";b
102.index and cross-referencing 索引和交叉索引 ts~$'^K[-
103.cash receipt 现金收入 "RM vWuNt
104.cash disbursement 现金支出 W.VyH|?
105.bank statement 银行对账单 )0xEI
106.bank reconciliation 银行存款余额调节表 X]AbBzy
107.balance sheet date 资产负债表日 5"8R|NU:\0
108.net realizable value 可变现净值 B(U0 ~{7a
109.storeroom 仓库 8@'Q=".J
110.sale invoice 销售发票 ~
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111.price list 价目表 =OU]<%
112.positive confirmation request 积极式询证函 et0yS%7+?@
113.negative confirmation request 消极式询证函 TLiA>`r=
114.purchase requisition 请购单 `-[+(+["
115.receiving report 验收报告 J t,7S4JL
116.gross margin 毛利 {_5PN^J
117.manufacturing overhead 制造费用 >Gyg`L\
118.material requisition 领料单 ufWd)Q
119.inventory-taking 存货盘点 w-(^w9_e
120.bond certificate 债券 d( +E0
121.stock certificate 股票 'P5
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122.audit report 审计报告 0A>Fl*
123.entity 被审计单位 bLpGrGJs
124.addressee of the audit report 审计报告的收件人 5Pu
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125.unqualified opinion 无保留意见 2gb MUdpp
126.qualified opinion 保留意见 JdW:%,sv
127.disclaimer of opinion 无法表示意见 O`W&`B(*k
128.adverse opinion 否定意见 *,=WaODO %
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A (1)ABC 作业基础成本计算 %xWscA%^u
A (2)absorbed overhead 已吸收制造费用 %Jc>joU
A (3)absorption costing 吸收成本计算 fG\]&LFBU
A (4)account 账户,报表 (6Sf#M
A (5)accounting postulate 会计假设 J((.z
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A (6)accounting series release 会计公告文件 "3Z<V8xB
A (7)accounting valuation 会计计价 3U73_=>=&
A (8)account sale 承销清单 W!G2$e6
A (9)accountability concept 经营责任概念 (G:K?o)
A (10)accountancy 会计职业 >{]mN5
A (11)accountant 会计师 #Zy-X_r
A (12)accounting 会计 k(v8zDq*
A (13)agency cost 代理成本 a>{b'X^LV
A (14)accounting bases 会计基础 %7oB[2
A (15)accounting manual 会计手册 1@Zjv>jy[
A (16)accounting period 会计期间 M1f^Lx
A (17)accounting policies 会计方针 ^v].mV/
A (18)accounting rate of return 会计报酬率 4SqZV
A (19)accounting reference date 会计参照日 "nK
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A (20)accounting reference period 会计参照期间 @|^2 +K/
A (21)accrual concept 应计概念 _,2P4
A (22)accrual expenses 应计费用 ~CB6+t
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A (23)acid test ration 速动比率(酸性测试比率) (gl/NH!
A (24)acquisition 购置 VIxt;yE
A (25)acquisition accounting 收购会计 F+@E6I'g
A (26)activity based accounting 作业基础成本计算 ' 1aU0<
A (27)adjusting events 调整事项 vZns,K#4H\
A (28)administrative expenses 行政管理费 g(0
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A (29)advice note 发货通知 O/(qi8En
A (30)amortization 摊销 =e)[?{H
A (31)analytical review 分析性检查 aQEMCWxZ
A (32)annual equivalent cost 年度等量成本法 *L9s7RR
A (33)annual report and accounts 年度报告和报表 5M{DJ/q
A (34)appraisal cost 检验成本 %#Vn?zr|~
A (35)appropriation account 盈余分配账户 @: ~O
A (36)articles of association 公司章程细则 <(Wa8PY2(
A (37)assets 资产
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A (38)assets cover 资产保障 wO y1i/oj
A (39)asset value per share 每股资产价值 Lw
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A (40)associated company 联营公司 QJ
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A (41)attainable standard 可达标准 {daNw>TH
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A (42)attributable profit 可归属利润 rZy38Wo
A (43)audit 审计 nNIV(
A (44)audit report 审计报告 Qj? G KO
A (45)auditing standards 审计准则 \"qXlTQ1_9
A (46)authorized share capital 额定股本 L30x2\C
A (47)available hours 可用小时 =$g8"[4
A (48)avoidable costs 可避免成本 |*N.SS
B (49)back-to-back loan 易币贷款 N2VF_[l
B (50)backflush accounting 倒退成本计算 SrN;S kS
B (51)bad debts 坏帐 =>hq0F4[;
B (52)bad debts ratio 坏帐比率 D4m2*%M
B (53)bank charges 银行手续费 S#X$QD
B (54)bank overdraft 银行透支 W9?Yzl
B (55)bank reconciliation 银行存款调节表 QK\QvU2y
B (56)bank statement 银行对账单 R.R(|!w>
B (57)bankruptcy 破产 $.}fL;BzVz
B (58)basis of apportionment 分摊基础 hltH{4
B (59)batch 批量 |
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B (60)batch costing 分批成本计算 *0y+=,"QU
B (61)beta factor B(市场)风险因素 vL13~q*F
B (62)bill 账单 zVs_|x="
B (63)bill of exchange 汇票 8=7u,t
B (64)bill of landing 提单 aI
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B (65)bill of materials 用料预计单 e:V(kzAY;
B (66)bill payable 应付票据 n]x4twZ
B (67)bill receivable 应收票据 56*}}B$?
B (68)bin card 存货记录卡 6:B[8otQ
B (69)bonus 红利 } VE[W
B (70)book-keeping 薄记 %#NaM\=8v
B (71)Boston classification 波士顿分类 }Xs=x6Mj
B (72)breakeven chart 保本图 kF~}htv.=
B (73)breakeven point 保本点 "gdmRE{x
B (74)breaking-down time 复位时间 A~-e?.
B (75)budget 预算 9c806>]U^
B (76)budget center 预算中心 Zb7KHKO{
B (77)budget cost allowance 预算成本折让 zp4Jd"XBX
B (78)budget manual 预算手册 PDX^MYoN
B (79)budget period 预算期间
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B (80)budgetary control 预算控制 q+t*3;X.
B (81)budgeted capacity 预算生产能力 /Z>#lMg\.
B (82)burden 制造费用 'M+iVF6
B (83)business center 经营中心 r,i^-jv;
B (84)business entity 营业个体 3bpbk
B (85)business unit 经营单位 !O)Ruwy
B (86)buy-out management 管理性购买产权 qSMSTmnQ
B (87)by-product 副产品 $dci?7q
C (88)called-up share capital 催缴股本 PP&AF?C
C (89)capacity 生产能力 lcvWx%/o@
C (90)capacity ratios 生产能力比率 5_M9 T3
C (91)capital 资本 @6ZQkX/
C (92)capital assets pricing model资本资产计价模式 %\[LM$f{z
C (93)capital commitment 承诺资本 vN7a)s
C (94)capital employed 已运用的资本 g!D?Yj4
C (95)capital expenditure 资本支出 9wC q
C (96)capital expenditureauthorization 资本支出核准 1d|+7
C (97)capital expenditure control 资本支出控制 6{}]QvR
C (98)capital expenditure proposal资本支出申请 ;04
doub
C (99)capital funding planning 资本基金筹集计划 bWwc2##7jo
C (100)capital gain 资本收益 c^UG}:Y
C (101)capital investment appraisal资本投资评估 j;1X-
C (102)capital maintenance 资本保全 \x)T_]Gcm
C (103)capital resource planning 资本资源计划 =4/lJm``
C (104)capital surplus 资本盈余 r_I7Gd
C (105)capital turnover 资本周转率 ve=oH;zf
C (106)card 记录卡 -GCGxC2u
C (107)cash 现金 <"AP&J'H
C (108)cash account 现金账户 v%=G~kF}[
C (109)cash book 现金账薄 c5<M=$
C (110)cash cow 金牛产品 Z|uUE
C (111)cash flow 现金流量 kfg9l?R$I<
C (112)cash discounted 现金贴现 +Ld4e]
C (113)cash flow budget 现金流量预算 O|#^ &d
C (114)cash flow statement 现金流量表 <y \>[7Y
C (115)cash ledger 现金分类账 uOs
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C (116)cash limit 现金限额 0~R0)Q,
C (117)CCA 现时成本会计 :^1 Xfc"
C (118)center 中心 Dx/?0F7V
C (119)changeover time 变更时间 ?H0 #{!s
C (120)chartered entity 特许经济个体 L=VJl[DL
C (121)cheque 支票 d"Hh9O}6
C (122)cheque register 支票登记薄 Cz+>S3v M
C (123)coin analysis 零钱分类 W<xu*U(A
C (124)classification 分类 #)hM]=,e
C (125)clock card 工时卡 4rc4}Yu,JI
C (126)code 代码 vEvVT]g[V
C (127)commitment accounting 承诺确认会计 5"c#OU
C (128)common cost 共同成本 `3SY~&X
C (129)company limited byguarantee 有限担保责任公司 I/<aY*R4
C (130)company limited shares 股份有限公司 OCa74)(
C (131)competitive position 竞争能力状况 VW I{ wC
C (132)concept 概念 bwqla43gX
C (133)conglomerate 跨行业企业 c#
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C (134)consistency concept 一致性概念 TV#pUQ3K
C (135)consolidated accounts 合并报表 .4Jea#M
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C (136)consolidation accounting 合并会计 O2us+DhQ
C (137)consortium 财团 V"#ie
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C (138)contingency plan 应急计划 a"0Xam
C (139)contingent liabilities 或有负债 9h<];
C (140)continuous operation 连续生产 #Fl"#g$
C (141)contra 抵消 dG'aJQw
C (142)contract cost 合同成本 s}uOht}
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C (143)contract costing 合同成本计算 u=5&e)v3
C (144)contribution 贡献毛益 0ym>Hbax)
C (145)contribution centre 贡献中心 GP
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C (146)contribution chart 贡献图 /G9wW+1
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 S2kFdx*Zf
C (148)contribution to salesration 贡献毛益对销售比率 [,3o
C (149)control 控制 (2[tQ`~
C (150)control account 控制帐户 {k%*j 4
C (151)control limits 控制限度 3u^U\xB
C (152)controllability concept 可控制概念 /9,!)/j
C (153)controllable cost 可控制成本 93$'PwWgiF
C (154)conversion cost 加工成本 G ?jKm_
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 D/'kYoAEO
C (156)corporate appraisal 公司评估 X&8&NkH
C (157)corporate planning 公司计划 IKMkpX!]
C (158)corporate social reporting 公司社会报告 6.ASLH3#
C (159)corporation 股份公司 [ma'11?G
C (160)cost 成本 7;jwKA;k
C (161)cost account 成本帐户 "9jt
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C (162)cost accounting 成本会计 ]wMd!.lm-
C (163)cost accounting manual 成本手册 X+z!?W*a
C (164)cost accounts calendar 成本报表的日历时间 +)h *)
C (165)cost adjustment 成本调整 3s<~}&"
C (166)cost allocation 成本分配 7#SXqyP[
C (167)cost apportionment 成本分摊 WUm83"
C (168)cost attribution 成本归属
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C (169)cost audit 成本审计 pwtB{6)VH{
C (170)cost behaviour 成本性态 LuM:dJ
C (171)cost benefit analysis 成本效益分析 ?n)d: )Ud"
C (172)cost center 成本中心 <
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C (173)cost driver 成本动因