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注会《审计》英语常用词汇 @m9pb+=v
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1.audit 审计 8YQuq.(>a
2.attestation 鉴证 \X:e9~
3.credibility 可信赖程度 gCb+hQq\
4.audit of financial statements 财务报表审计 5'I+%66?h$
5.agreed-upon procedures 执行商定程序 &,k!,<IF
6.high levels of assurance 高水平保证 fx5S2%f^
7.compilation 编制 bGH#s {'5
8.reliability 可靠性 wW@e#:
9.relevance 相关性 {,Q )D$i
10.professional skepticism 职业谨慎 FnA Kfh(
11.objectivity 客观性 :rVR{,pL
12. professional competence 专业胜任能力 FOsd{Fw
13.Senior/CPA-in-charge 项目经理 -[L\:'Gp5
14.audit engagement letter 业务约定书 7 H
15.recurring audit 连续审计 <|}Z6Ti
16.the client 委托人 e$Ds2%SaT
17.change CPA 更换注册会计师 UhDQl%&He
18.the existing CPA 现任注册会计师 W^tD6H;
19.the successor CPA 后任注册会计师 S)W xTE9
20.the preceding CPA前任注册会计师 {fR\yWkt?
21.issue the audit report 出具审计报告 Ayw_LCUD
22.expert 专家 z3tx]Ade
23.the board of directors 董事会 @-!P1]V|
24.knowledge of the entity‘ s business 了解被审计单位情况 +?{"Q#.>;
25.assess material misstatement risks评估重大错报风险 5qtk#FB
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 Xfq`k/ W
27.a general knowledge of —— 初步了解―――的情况 JX=rL6Y@:;
28.a more knowledge of—— 进一步了解的情况 1_]X
29.the prior year‘s working papers 以前年度工作底稿 a|7C6#iz$
30.minutes of meeting 会议纪要 V#7,vas
31.business risks 经营风险 d&FXndC4F
32.appropriateness 适当性 ]!B0
= XP
33.accounting estimate 会计估计 [`\VgKeu
34.management representations 管理层声明 ]<>cjk.ya
35.going concern assumption 持续经营假设 D$}8GYq
36.audit plan 审计计划 F?Lt-a+
37.significant audit areas 重点审计领域 rFg$7
38.error 错误 x.+T65X~4
39.fraud舞弊 h+Co:pr
40.modified or additional procedures 修改或追加审计程序 `MOw\Z)..
41.misappropriation of assets 侵占资产 o8g7wM]M
42.transactions without substance 虚假交易 `q*[fd1u.
43.unusual pressures 异常压力 U6M~N0)Yr
44.the suspected noncompliance 涉嫌存在违法行为 &j F'2D^_
45.materialiy 重要性 '? 5-
46.exceed the materiality level 超过重要性水平 e"S?qpJK
47.approach the materiality level 接近重要性水平 D;p
I!S<#
48.an acceptably low level 可接受水平 Fc1!i8vv
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 j&d5tgLB
50.misstatements or omissions 错报或漏报 H0af u)$,
51.aggregate 总计 X,k^p[Rcu
52.subsequent events 期后事项 Ss>pNH@c
53.adjust the financial statements 调整财务报表 "]S
54.perform additional audit procedures 实施追加的审计程序 @|b-X? `
55.audit risk 审计风险 ,UY1.tR(
56.detection risk 检查风险
{cXr!N^K
57.inappropriate audit opinion 不适当的审计意见 VHD+NY/
58.material misstatement 重大的错报 'Lrn<
59.tolerable misstatement 可容忍错报 <1|[=$w
60.the acceptable level of detection risk 可接受的检查风险 %10ONe}
61.assessed level of material misstatement risk 重大错报风险的评估水平 n~I-mR)"
62.simall business 小规模企业 Nm?^cR5r
63.accounting system 会计系统 E!9WZY
64.test of control 控制测试 Z
yGoOk
65.walk-through test 穿行测试 ^9Pr`\
66.communication 沟通 Z =+Z96
67.flow chart 流程图 !O_G%+>5W
68.reperformance of internal control 重新执行 q?}C`5%D
69.audit evidence 审计证据 :0J`4
70.substantive procedures 实质性程序 =tOB fRM
71.assertions 认定 kB
8^v7o
72.esistence 存在 ~1uQyt
73.occurrence 发生 a^R?w|zCX
74.completeness 完整性 d_!Z /M,
75.rights and obligations 权利和义务 pm6#azQ
76.valuation and allocation 计价和分摊 <fUo@]Lv
77.cutoff 截止 i0=U6S:#
78.accuracy 准确性 dCd~
]CI
79.classification 分类 T*x2+(r
80.inspection 检查 aK_5@8+ZD
81.supervision of counting 监盘 YYe G9yR
82.observation 观察 FzInIif
83.confirmation 函证 ~>CvZ7K
84.computation 计算 <s9{o
uZ
85.analytical procedures 分析程序 cb}zCl
j o
86.vouch 核对 ~|+ ~/
87.trace 追查 b@Oq}^a&o
88.audit sampling 审计抽样 S1
QMS
89.error 误差 =)Xj[NNRT
90.expected error 预期误差 F/oqYk9`
91.population 总体 'ITq\1z
92.sampling risk 抽样风险 _?~%+Oz/
93.non- sampling risk 非抽样风险 h&0zR#t
94.sampling unit 抽样单位 p!UR;xH
I\
95.statistical sampling 统计抽样 981-[ga`Y
96.tolerable error 可容忍误差 xp^RAVXq`
97.the risk of under reliance 信赖不足风险 7gC?<;\0
98.the risk of over reliance 信赖过度风险
!VGG2N8
99.the risk of incorrect rejection 误拒风险 jK w
96
100. the risk of incorrect acceptance 误受风险
mwAN9<o
101.working trial balance 试算平衡表 sO.MUj;
102.index and cross-referencing 索引和交叉索引 Z8SwW<{ $
103.cash receipt 现金收入 d[a(uWEl
104.cash disbursement 现金支出 E%mEfj7
105.bank statement 银行对账单 QG5WsuT
106.bank reconciliation 银行存款余额调节表 N
r
4}x7
107.balance sheet date 资产负债表日 !..<_qfw
108.net realizable value 可变现净值 | v!N1+v0
109.storeroom 仓库 *tXyd<_Hd
110.sale invoice 销售发票 RAW;ze*"
111.price list 价目表 *vb"mB
112.positive confirmation request 积极式询证函 0S{23L4C
113.negative confirmation request 消极式询证函 CWdsOS=
114.purchase requisition 请购单 U=n7R
Pw
115.receiving report 验收报告 w!f2~j~
116.gross margin 毛利 2"ax*MQH<^
117.manufacturing overhead 制造费用 a-NTA
118.material requisition 领料单 :iE b^F}
119.inventory-taking 存货盘点 !Z$d<~Mq q
120.bond certificate 债券 '
_c/CNs
121.stock certificate 股票 ]\pi!oa
122.audit report 审计报告 Q#eMwM#~
123.entity 被审计单位 &L8RLSfX
124.addressee of the audit report 审计报告的收件人 ^k6_j\5j
125.unqualified opinion 无保留意见 \g}]u(zg%
126.qualified opinion 保留意见 s$M(-"mg
127.disclaimer of opinion 无法表示意见 @|
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128.adverse opinion 否定意见 /QXUD.(
8
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A (1)ABC 作业基础成本计算 Q"&Mr+
A (2)absorbed overhead 已吸收制造费用 3TwjC:Yhv2
A (3)absorption costing 吸收成本计算 Q#g`D,:o%~
A (4)account 账户,报表 EX]+e
A (5)accounting postulate 会计假设 $)M3fZ$#
A (6)accounting series release 会计公告文件 C~En0 G1
A (7)accounting valuation 会计计价 ]_s3<&R
A (8)account sale 承销清单 Df6i*Ko|
A (9)accountability concept 经营责任概念 hr
vTFJ
A (10)accountancy 会计职业 4"P9z}y=i
A (11)accountant 会计师 &_L@hsm
A (12)accounting 会计 ~`
tuPk~l
A (13)agency cost 代理成本 D$ds[if$U,
A (14)accounting bases 会计基础 C$w%!
jE
A (15)accounting manual 会计手册 !*#9b
A (16)accounting period 会计期间
3ahriZe
A (17)accounting policies 会计方针 'kd}vq#|
A (18)accounting rate of return 会计报酬率 bn*:Bn1
A (19)accounting reference date 会计参照日 >_}isCd,
A (20)accounting reference period 会计参照期间 Xh"9Bcjf
A (21)accrual concept 应计概念 't<iB&wgF
A (22)accrual expenses 应计费用 Sz0PZtJ
A (23)acid test ration 速动比率(酸性测试比率) qTuR[(
A (24)acquisition 购置 E+L
7[
A (25)acquisition accounting 收购会计 :;%Jm
A (26)activity based accounting 作业基础成本计算 Wb}-H-O
A (27)adjusting events 调整事项 aT0~C.vT
A (28)administrative expenses 行政管理费 Z
'5itN^
A (29)advice note 发货通知 ASXGM0t
A (30)amortization 摊销 (5$Ge$
A (31)analytical review 分析性检查 "
tyRnUP
A (32)annual equivalent cost 年度等量成本法 P+CV4;Xz
A (33)annual report and accounts 年度报告和报表 Nc+0_|,
A (34)appraisal cost 检验成本 T<]{:\*n
A (35)appropriation account 盈余分配账户 #cY[c1cNv
A (36)articles of association 公司章程细则 ifn=De3+
A (37)assets 资产 Cv#aBH'N
A (38)assets cover 资产保障 "VaWZ
*
A (39)asset value per share 每股资产价值 !9d7wPUFr
A (40)associated company 联营公司 j7!u;K^c
A (41)attainable standard 可达标准 ZKi&f,:
Z
`-$b~0
A (42)attributable profit 可归属利润 hW*o;o7u
A (43)audit 审计 jF6_yw
A (44)audit report 审计报告 =3(v4E':5
A (45)auditing standards 审计准则 S
m(*<H
A (46)authorized share capital 额定股本 A{_CU-,
A (47)available hours 可用小时 ?b_E\8'q]
A (48)avoidable costs 可避免成本 kK5&?)3Y:
B (49)back-to-back loan 易币贷款 {K|?i9K
B (50)backflush accounting 倒退成本计算 e:G~P
u`
B (51)bad debts 坏帐 uda++^y:
B (52)bad debts ratio 坏帐比率 P-X|qVNK1Z
B (53)bank charges 银行手续费 bm#5bhX\|
B (54)bank overdraft 银行透支 J&6p/'UPZ
B (55)bank reconciliation 银行存款调节表 Dw
i-iA_q
B (56)bank statement 银行对账单 Y}[<KK}_
B (57)bankruptcy 破产 dDS{XR
B (58)basis of apportionment 分摊基础 nlv,j&
B (59)batch 批量 ;+75"=[YT
B (60)batch costing 分批成本计算 S?v/diK ]J
B (61)beta factor B(市场)风险因素 9a_P 9s3w
B (62)bill 账单 gJ l^K
B (63)bill of exchange 汇票 S9dxrm?
B (64)bill of landing 提单 ~(GvjB/C8
B (65)bill of materials 用料预计单 :hICe+2ca
B (66)bill payable 应付票据 rxp|[>O<
B (67)bill receivable 应收票据 GgxPpS<ne
B (68)bin card 存货记录卡 9~V'Wev
B (69)bonus 红利 KR.;X3S}
B (70)book-keeping 薄记 AE~zmtW
B (71)Boston classification 波士顿分类 qT
?{}I
B (72)breakeven chart 保本图 ~W@dF~r
B (73)breakeven point 保本点 b`e_}^,c
B (74)breaking-down time 复位时间 J`g5Qn@S
B (75)budget 预算 M~zI;:0O
B (76)budget center 预算中心 xh;gAh5n
B (77)budget cost allowance 预算成本折让 <0';2yP"
B (78)budget manual 预算手册 IJf%OA>v
B (79)budget period 预算期间 >33=0<
B (80)budgetary control 预算控制 _qB
._
B (81)budgeted capacity 预算生产能力 t'K+)OK
B (82)burden 制造费用 %Z6Q/+#fn
B (83)business center 经营中心 yl$Ko
B (84)business entity 营业个体 sm18u-
B (85)business unit 经营单位 2*snMA
B (86)buy-out management 管理性购买产权 /3)\^Pof
B (87)by-product 副产品 D:k<
, {
C (88)called-up share capital 催缴股本 ]v<8l4p;
C (89)capacity 生产能力 [>NMuwtG
C (90)capacity ratios 生产能力比率 @>2]zMFf
C (91)capital 资本 GkOk.9Y,5
C (92)capital assets pricing model资本资产计价模式 C-edQWbcP
C (93)capital commitment 承诺资本 |ts0j/A]Pi
C (94)capital employed 已运用的资本 ltOS()[X
C (95)capital expenditure 资本支出 -O &>HA
C (96)capital expenditureauthorization 资本支出核准 L\mF[Kd#+T
C (97)capital expenditure control 资本支出控制 ^S|qGu,G
C (98)capital expenditure proposal资本支出申请 23Cv
fP
C (99)capital funding planning 资本基金筹集计划 <?A4/18K
C (100)capital gain 资本收益 `GE8?
UO-
C (101)capital investment appraisal资本投资评估 pnu?=.O
C (102)capital maintenance 资本保全 J>R$K
C (103)capital resource planning 资本资源计划 Sk
EI51]
C (104)capital surplus 资本盈余
gI7*zR4D
C (105)capital turnover 资本周转率 ln_&Ux+l
C (106)card 记录卡 W$]qo|
2P
C (107)cash 现金 7s^b@&Le
C (108)cash account 现金账户 ksq4t
C (109)cash book 现金账薄 bF9.k
C (110)cash cow 金牛产品 uWx<J3~q.
C (111)cash flow 现金流量 glC,E>
C (112)cash discounted 现金贴现 r!b>!
C (113)cash flow budget 现金流量预算 yoGG[l2k>s
C (114)cash flow statement 现金流量表 'LoWp} f9
C (115)cash ledger 现金分类账 2lfEJw($
C (116)cash limit 现金限额 f5//?ek
C (117)CCA 现时成本会计 ~
AWn 1vFc
C (118)center 中心 #i~P])%gNP
C (119)changeover time 变更时间 -
f
?
C (120)chartered entity 特许经济个体 ~> )>hy)
C (121)cheque 支票 KsGW@Ho:
C (122)cheque register 支票登记薄 =WUNBav
C (123)coin analysis 零钱分类 T}J)n5U}\
C (124)classification 分类 =m<b+@?T
C (125)clock card 工时卡 'g<"@SS+
C (126)code 代码 -e$ T}3IV
C (127)commitment accounting 承诺确认会计 (J4( Ge
C (128)common cost 共同成本 Z>UM gu3c
C (129)company limited byguarantee 有限担保责任公司 p+Q 9?9
C (130)company limited shares 股份有限公司 F
u5zj\0J
C (131)competitive position 竞争能力状况 xV
sI#`<a
C (132)concept 概念 6
JI8l`S
C (133)conglomerate 跨行业企业 ")9 ^
C (134)consistency concept 一致性概念 sI6*.nR
C (135)consolidated accounts 合并报表 ?o)?N8U
C (136)consolidation accounting 合并会计 ?*UWg[
C (137)consortium 财团 'h;q
I&
C (138)contingency plan 应急计划 QeT~s5 H
C (139)contingent liabilities 或有负债 -p0*R<t
C (140)continuous operation 连续生产 > {d9z9O
C (141)contra 抵消 ^:$ShbX"P
C (142)contract cost 合同成本 PDH|=meXM
C (143)contract costing 合同成本计算 8B+C[Q:+'
C (144)contribution 贡献毛益 P_H2[d&/>D
C (145)contribution centre 贡献中心 'b" 7Lzp2
C (146)contribution chart 贡献图 n4B
uM R
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 t%,:L.?J#
C (148)contribution to salesration 贡献毛益对销售比率 P}=n^*8(I
C (149)control 控制 _J2?B?S/j
C (150)control account 控制帐户 ^N^s|
c'
C (151)control limits 控制限度 %jx<<hW
C (152)controllability concept 可控制概念 |F\fdB}?S:
C (153)controllable cost 可控制成本 XxeP;}
C (154)conversion cost 加工成本 Migl
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 j"Ew)6j
C (156)corporate appraisal 公司评估 x8c>2w;6x^
C (157)corporate planning 公司计划 J!|R1
C (158)corporate social reporting 公司社会报告 N/#x
C (159)corporation 股份公司 KbciRRf!k
C (160)cost 成本 6)ysiAH?
C (161)cost account 成本帐户 4Q1R:Ra
C (162)cost accounting 成本会计 X%og}Cfi
C (163)cost accounting manual 成本手册 7wY0JS$fz
C (164)cost accounts calendar 成本报表的日历时间 iZ/iMDfC
C (165)cost adjustment 成本调整 Piw
i
C (166)cost allocation 成本分配 1Ke9H!_P
C (167)cost apportionment 成本分摊 3&"uf9d
C (168)cost attribution 成本归属 M<=e~';H
C (169)cost audit 成本审计 A!^r9 ?<
C (170)cost behaviour 成本性态 vqVwo\oEdU
C (171)cost benefit analysis 成本效益分析 ;jQ^8S
C (172)cost center 成本中心 jUZ$vyT
C (173)cost driver 成本动因