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注会《审计》英语常用词汇 bsI?=lO
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1.audit 审计 d]E.F64{
2.attestation 鉴证 2U+Fat@
3.credibility 可信赖程度 6BXZGE
4.audit of financial statements 财务报表审计 wb]Z4/j#
5.agreed-upon procedures 执行商定程序 @_W
ZZ
6.high levels of assurance 高水平保证 .)FFl
7.compilation 编制 `VglE?M
8.reliability 可靠性 G(hnrRxn
9.relevance 相关性 4}YHg&@\d%
10.professional skepticism 职业谨慎 8N#.@\'kz.
11.objectivity 客观性 iy_3#x5>
12. professional competence 专业胜任能力 a][T
b0Ox
13.Senior/CPA-in-charge 项目经理 Ac
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14.audit engagement letter 业务约定书 [e:ccm
15.recurring audit 连续审计 Zjc
0R
16.the client 委托人 y,<\d/YY@
17.change CPA 更换注册会计师 \C1`F[d_
18.the existing CPA 现任注册会计师 .^rsVNG
19.the successor CPA 后任注册会计师 jgYe\dinM
20.the preceding CPA前任注册会计师 s
cd}{Y
21.issue the audit report 出具审计报告 {qH+S/
22.expert 专家 bD1IY1
23.the board of directors 董事会
/zir$
24.knowledge of the entity‘ s business 了解被审计单位情况 `n e
9&+
25.assess material misstatement risks评估重大错报风险 U\YzE.G1]S
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 6WLq>Jo
27.a general knowledge of —— 初步了解―――的情况 2>Kn'p
28.a more knowledge of—— 进一步了解的情况 D r6u0rx8
29.the prior year‘s working papers 以前年度工作底稿 P&Hhq>@Z
30.minutes of meeting 会议纪要 `DP4u\6_
31.business risks 经营风险 TP=#U^g*
32.appropriateness 适当性 8)}A}x
33.accounting estimate 会计估计 h~&5;
34.management representations 管理层声明 >T29kgF2
35.going concern assumption 持续经营假设 %b ^.Gw\L
36.audit plan 审计计划 hBW,J$B
37.significant audit areas 重点审计领域 @iYr<>iDZ
38.error 错误 N#X(gEV
39.fraud舞弊 RUV:
40.modified or additional procedures 修改或追加审计程序 &
=-{adm
41.misappropriation of assets 侵占资产 G`u";w_
42.transactions without substance 虚假交易 l9NET
43.unusual pressures 异常压力 `u;4Z2Lr0
44.the suspected noncompliance 涉嫌存在违法行为 zids2/_*
45.materialiy 重要性 a
,<u
46.exceed the materiality level 超过重要性水平 =l}XKl->
47.approach the materiality level 接近重要性水平 w"E.Va
48.an acceptably low level 可接受水平 >t $^
U
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 r@H7J 5<Y-
50.misstatements or omissions 错报或漏报 X]Ma:1+
51.aggregate 总计 'c/Z
W
52.subsequent events 期后事项 H3BMN}K~
53.adjust the financial statements 调整财务报表 t^<ki?*
54.perform additional audit procedures 实施追加的审计程序 Q$^Kf]pD
55.audit risk 审计风险 J|WkPv2
56.detection risk 检查风险 Ky[-ZQQo=5
57.inappropriate audit opinion 不适当的审计意见 :k oXS
58.material misstatement 重大的错报 pQBhheiM
59.tolerable misstatement 可容忍错报 4VlQN$
60.the acceptable level of detection risk 可接受的检查风险 C;eM:v0A[
61.assessed level of material misstatement risk 重大错报风险的评估水平 h%%dRi
62.simall business 小规模企业 um
mkAeWb
63.accounting system 会计系统 !
d " i
64.test of control 控制测试 qM
mhmH)Gp
65.walk-through test 穿行测试 ZfWF2%]<
66.communication 沟通 ,*{9
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67.flow chart 流程图 P&8QKX3
j^
68.reperformance of internal control 重新执行 lRA!
69.audit evidence 审计证据 X&bnyo P
70.substantive procedures 实质性程序 J[4IO
71.assertions 认定 L ]Dl}z
72.esistence 存在 `F' >NNY
73.occurrence 发生 Kd^,N
Ag
74.completeness 完整性 (n~GKcA
75.rights and obligations 权利和义务 #p|7\Y
76.valuation and allocation 计价和分摊 A>Oi9%OY:
77.cutoff 截止 ^CQVqa${]
78.accuracy 准确性 Z3nmC-NE
79.classification 分类 p?4h2`P
80.inspection 检查 4qLH3I[Y
81.supervision of counting 监盘 H{f
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82.observation 观察 Uz;
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83.confirmation 函证 K6;
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84.computation 计算 OLgW.j:Ag
85.analytical procedures 分析程序 |H@1g
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86.vouch 核对 6 2#dSd}HG
87.trace 追查 C\C*'
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88.audit sampling 审计抽样 ;kiL`K
89.error 误差 FaE,rzn)iD
90.expected error 预期误差 m}>#s3KPA
91.population 总体 4"y1M=he
92.sampling risk 抽样风险 *Z=:?4u
93.non- sampling risk 非抽样风险 IAa}F!6Q1
94.sampling unit 抽样单位 ,aQ{
95.statistical sampling 统计抽样 q8e34Ly7
96.tolerable error 可容忍误差 >ay%
!X@3"
97.the risk of under reliance 信赖不足风险 !Won<:.[0
98.the risk of over reliance 信赖过度风险 j5qrM_Chg
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 x9B{|+tIoc
101.working trial balance 试算平衡表 Ct,|g =(
102.index and cross-referencing 索引和交叉索引 ]&RC<imq
103.cash receipt 现金收入 j@+QwZL|
104.cash disbursement 现金支出 ()I';o
105.bank statement 银行对账单 A +J&(7N
106.bank reconciliation 银行存款余额调节表 0]^ke:(#
107.balance sheet date 资产负债表日 HOrD20
108.net realizable value 可变现净值 is [
p7-
109.storeroom 仓库 j6{9XIRo_
110.sale invoice 销售发票 \z>L,U
111.price list 价目表 q_|YLs`
112.positive confirmation request 积极式询证函 ('7qJkV
113.negative confirmation request 消极式询证函 A ^wIsAxT
114.purchase requisition 请购单 b
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115.receiving report 验收报告 W.t`
116.gross margin 毛利 &>&UqWL
117.manufacturing overhead 制造费用 LU7d\Ch
118.material requisition 领料单 8@Kvh|
119.inventory-taking 存货盘点 ?* %JGz_
120.bond certificate 债券 op]H
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121.stock certificate 股票 @mB*fl?-
122.audit report 审计报告 ?$&iVN^UA
123.entity 被审计单位 +8\1.vY
124.addressee of the audit report 审计报告的收件人 %qf ?_2v
125.unqualified opinion 无保留意见 ZdjmZx%%
126.qualified opinion 保留意见 P,/=c(5\}
127.disclaimer of opinion 无法表示意见 XFU['BI
128.adverse opinion 否定意见 _9Zwg+oO[
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A (1)ABC 作业基础成本计算 Pa-p9]gq
A (2)absorbed overhead 已吸收制造费用 @3F 4Lg6H|
A (3)absorption costing 吸收成本计算 >
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A (4)account 账户,报表 _:0
A (5)accounting postulate 会计假设 2,,t+8"`
A (6)accounting series release 会计公告文件 :n} NQzs
A (7)accounting valuation 会计计价 Y={_o!9
A (8)account sale 承销清单 g*nh8
A (9)accountability concept 经营责任概念 Dy[_Ix/Y,
A (10)accountancy 会计职业 g~i%*u,Y<
A (11)accountant 会计师 Vo2{aK;
A (12)accounting 会计
1:+f@#
A (13)agency cost 代理成本 '*6S0zt
A (14)accounting bases 会计基础 w`")^KXi
A (15)accounting manual 会计手册 /)Pf ]
A (16)accounting period 会计期间 nr t3wqJ
A (17)accounting policies 会计方针 wgb
e7-{
A (18)accounting rate of return 会计报酬率 g_l=z`,8
A (19)accounting reference date 会计参照日 O4mSr{HCp
A (20)accounting reference period 会计参照期间 YAvOV-L
A (21)accrual concept 应计概念 ^+m6lsuA
A (22)accrual expenses 应计费用 7;T6hKWV[
A (23)acid test ration 速动比率(酸性测试比率) B]o5HA<k
A (24)acquisition 购置 GYq.!d@O
A (25)acquisition accounting 收购会计 TZ2-%k#
A (26)activity based accounting 作业基础成本计算 Jbrjt/OG#I
A (27)adjusting events 调整事项 XAb!hc
A (28)administrative expenses 行政管理费 g]hTz)8fF
A (29)advice note 发货通知 '%2q'
LqSA
A (30)amortization 摊销 tXgsWG?v[H
A (31)analytical review 分析性检查 n7r )wy
A (32)annual equivalent cost 年度等量成本法 FXi"o
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A (33)annual report and accounts 年度报告和报表 TC%ENxDR
A (34)appraisal cost 检验成本
b;X|[tB
A (35)appropriation account 盈余分配账户 B?cn5
A (36)articles of association 公司章程细则 <^APq8>
A (37)assets 资产 Ob"48{w$
A (38)assets cover 资产保障 (rM-~h6g
A (39)asset value per share 每股资产价值 i^2yq&uT(
A (40)associated company 联营公司 5w#
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A (41)attainable standard 可达标准 sfv{z!mo
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A (42)attributable profit 可归属利润 GjmPpKIu\
A (43)audit 审计 Y30e7d* qr
A (44)audit report 审计报告 F"k.1.
A (45)auditing standards 审计准则 #@*;Y(9Ol
A (46)authorized share capital 额定股本 Ch~2w)HAA
A (47)available hours 可用小时 yJj$ir i
A (48)avoidable costs 可避免成本 h*2NFL~#
B (49)back-to-back loan 易币贷款 sSM^net0
B (50)backflush accounting 倒退成本计算 _|!FhZ
B (51)bad debts 坏帐 91
] "D;NN
B (52)bad debts ratio 坏帐比率 l20fA-T
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B (53)bank charges 银行手续费 zuq7 x
7
B (54)bank overdraft 银行透支 'k?%39
B (55)bank reconciliation 银行存款调节表 \,b@^W6e>
B (56)bank statement 银行对账单 YhVV~bvz*
B (57)bankruptcy 破产 iL%Q@!ka
B (58)basis of apportionment 分摊基础 <d$L}uQwg
B (59)batch 批量 SP,#KyWP0)
B (60)batch costing 分批成本计算 |)7dh B
B (61)beta factor B(市场)风险因素 B-@ ]+W
B (62)bill 账单 Fjc4[ C
B (63)bill of exchange 汇票 &rcC7v K9
B (64)bill of landing 提单 1h"CjOp,7
B (65)bill of materials 用料预计单 u;[*Z
B (66)bill payable 应付票据 OJkiTs{
B (67)bill receivable 应收票据 )@X
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B (68)bin card 存货记录卡 S-M|
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B (69)bonus 红利 Bbb_}y|CA
B (70)book-keeping 薄记 AS}
FRNIVx
B (71)Boston classification 波士顿分类 L7_qs+
B (72)breakeven chart 保本图 eX;Tufe*(Q
B (73)breakeven point 保本点 M7\; Y
B (74)breaking-down time 复位时间 @435K'!
B (75)budget 预算 8hTtBa
B (76)budget center 预算中心 tKnvNOhn
B (77)budget cost allowance 预算成本折让 >
O{[w'sWa
B (78)budget manual 预算手册 jK[~dY
B (79)budget period 预算期间 $6(,/}==0
B (80)budgetary control 预算控制 YkPc&
B (81)budgeted capacity 预算生产能力 Ac0^
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B (82)burden 制造费用 !zhg3B#p
B (83)business center 经营中心 |Ew~3-u!
B (84)business entity 营业个体 Z#+{ksU
B (85)business unit 经营单位 S690Y]:h$v
B (86)buy-out management 管理性购买产权 O3?3XB> <
B (87)by-product 副产品 "kE$2Kg
C (88)called-up share capital 催缴股本 w4:
C (89)capacity 生产能力 [>B`"nyNQ
C (90)capacity ratios 生产能力比率 jkPye{j
C (91)capital 资本 vS! TnmF
C (92)capital assets pricing model资本资产计价模式 B{#*PAK=
C (93)capital commitment 承诺资本 rQ^X3J*`
C (94)capital employed 已运用的资本 Hcp)Q76X
C (95)capital expenditure 资本支出 P4M*vZq)
C (96)capital expenditureauthorization 资本支出核准 [<HU~P
P
C (97)capital expenditure control 资本支出控制 Z*Sa%yf
C (98)capital expenditure proposal资本支出申请 A]z~Dw3
C (99)capital funding planning 资本基金筹集计划 B1EI'<S
C (100)capital gain 资本收益 &0E>&1`7
C (101)capital investment appraisal资本投资评估 kl0!*j
C (102)capital maintenance 资本保全 ,?OV39h
C (103)capital resource planning 资本资源计划 Ca SoR
|
C (104)capital surplus 资本盈余 :'L^zGf
C (105)capital turnover 资本周转率 n/
\{}9
C (106)card 记录卡 l>KkK|!T^i
C (107)cash 现金 VSK!Pc.G}
C (108)cash account 现金账户 uafSz@`
C (109)cash book 现金账薄 d)G'y
C (110)cash cow 金牛产品 $.a4Og2
C (111)cash flow 现金流量 xq?9w$
C (112)cash discounted 现金贴现 >)/,5VSE
C (113)cash flow budget 现金流量预算 U]Iypl`l
C (114)cash flow statement 现金流量表 X~aD\%kC7
C (115)cash ledger 现金分类账 C q/936`O
C (116)cash limit 现金限额
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C (117)CCA 现时成本会计 IoEITKd
C (118)center 中心 &"D *
C (119)changeover time 变更时间 ?w{ lC,
C (120)chartered entity 特许经济个体 aoLYw 9
C (121)cheque 支票 DNARe!pK
C (122)cheque register 支票登记薄 [D]9M"L,vQ
C (123)coin analysis 零钱分类 =}:9y6QR.
C (124)classification 分类 QB<9Be@e
C (125)clock card 工时卡 [fN?=,8
C (126)code 代码 -h5yg`+1N\
C (127)commitment accounting 承诺确认会计 n=HId:XT
C (128)common cost 共同成本 q*^Y8s~3I
C (129)company limited byguarantee 有限担保责任公司 X8F@U ^@
C (130)company limited shares 股份有限公司 C'HW`rh.^
C (131)competitive position 竞争能力状况 Ca: j
N0
C (132)concept 概念 -&PiD
C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 >s@*S9cj:
C (135)consolidated accounts 合并报表 .hYrE5\-
C (136)consolidation accounting 合并会计 `m6>r9:
C (137)consortium 财团 NVEjUt/
C (138)contingency plan 应急计划 %SV5PO@
C (139)contingent liabilities 或有负债 ?\GILB,
C (140)continuous operation 连续生产 QZcdfJck=+
C (141)contra 抵消 taS2b#6\+
C (142)contract cost 合同成本 A]fN~PR
C (143)contract costing 合同成本计算 '8.r
C (144)contribution 贡献毛益 I~LN)hqd o
C (145)contribution centre 贡献中心 <kQ
5
sG
C (146)contribution chart 贡献图 E7A psi4]
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 C2WWS(zn
C (148)contribution to salesration 贡献毛益对销售比率 L*
k[Vc
C (149)control 控制 Dg^n`[WO
C (150)control account 控制帐户 -E6#G[JJ
C (151)control limits 控制限度 H%,jB<-.A
C (152)controllability concept 可控制概念 (=v :@\r
C (153)controllable cost 可控制成本 ^/|agQ7D2
C (154)conversion cost 加工成本 AXUSU(hU
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 QXXB>gOY5
C (156)corporate appraisal 公司评估 {1RI!#[\
C (157)corporate planning 公司计划 vwVK^B
C (158)corporate social reporting 公司社会报告 Vej [wY-c
C (159)corporation 股份公司 "O{_LOJ
C (160)cost 成本 k
lLhi<*
C (161)cost account 成本帐户 I{8fTod
C (162)cost accounting 成本会计 \)\uAI-
C (163)cost accounting manual 成本手册 h28")c.pH=
C (164)cost accounts calendar 成本报表的日历时间 +.Pv:7gh
C (165)cost adjustment 成本调整 VR86ok
C (166)cost allocation 成本分配 M2K{{pGJ[&
C (167)cost apportionment 成本分摊 yN9k-IPI
C (168)cost attribution 成本归属 ;x 9_
C (169)cost audit 成本审计 q^:>sfd
C (170)cost behaviour 成本性态 \#LkzN8
C (171)cost benefit analysis 成本效益分析 ~U] "dbQ
C (172)cost center 成本中心 Dj
Z;LE>
C (173)cost driver 成本动因