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注会《审计》英语常用词汇 N6Vn/7I5%
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1.audit 审计 q/
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2.attestation 鉴证 \2L%%M
3.credibility 可信赖程度 O<)"kj 7
4.audit of financial statements 财务报表审计 <6Y o%xt
5.agreed-upon procedures 执行商定程序 fY}e.lD
6.high levels of assurance 高水平保证 % )i?\(/
7.compilation 编制 vaxNF%^~yN
8.reliability 可靠性 13'tsM&
9.relevance 相关性 n-#?6`>a
10.professional skepticism 职业谨慎 %$~?DDNM
11.objectivity 客观性 8]YFlW9
12. professional competence 专业胜任能力 A%"mySW
13.Senior/CPA-in-charge 项目经理 ]mn(lK
14.audit engagement letter 业务约定书 Io|NL6[
15.recurring audit 连续审计 Y(m/E.h.~
16.the client 委托人 Hd
U1gV>
17.change CPA 更换注册会计师 >wNE!Oa*B
18.the existing CPA 现任注册会计师 3R
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19.the successor CPA 后任注册会计师
Q6`oo/
20.the preceding CPA前任注册会计师 erdWGUfQOe
21.issue the audit report 出具审计报告 _W@q
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22.expert 专家 9} :n
23.the board of directors 董事会 gLaFIeF<+
24.knowledge of the entity‘ s business 了解被审计单位情况 XTG*
56IzL
25.assess material misstatement risks评估重大错报风险 8*V3g_z
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?>*i8*
27.a general knowledge of —— 初步了解―――的情况 _SJ#k|vcq
28.a more knowledge of—— 进一步了解的情况 y"<nx
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29.the prior year‘s working papers 以前年度工作底稿 [;7&E{,C
30.minutes of meeting 会议纪要 GO.mT/rB
31.business risks 经营风险 %?' jyK
32.appropriateness 适当性 S#/[>Cb
33.accounting estimate 会计估计 +?),BRCce
34.management representations 管理层声明 WtN o@e'
35.going concern assumption 持续经营假设 npkE[JE:
36.audit plan 审计计划 I0h/x5
37.significant audit areas 重点审计领域 ytf.$P
38.error 错误 C_rlbl
;T
39.fraud舞弊 ~c%H3e>Jcq
40.modified or additional procedures 修改或追加审计程序 Psij*%I4
41.misappropriation of assets 侵占资产 E?l_*[G
42.transactions without substance 虚假交易 I dgha9K
43.unusual pressures 异常压力 Vahfz8~w/
44.the suspected noncompliance 涉嫌存在违法行为 y/Fv4<X
45.materialiy 重要性 C:\BvPoO
46.exceed the materiality level 超过重要性水平 byR|L:L
47.approach the materiality level 接近重要性水平 tY-{uHW&h
48.an acceptably low level 可接受水平 Cb~_{$ A
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 -&I)3
50.misstatements or omissions 错报或漏报 R#eY@N}\
51.aggregate 总计 ZW{pO:-
52.subsequent events 期后事项 MDGD*Qn~
53.adjust the financial statements 调整财务报表 sPuNwVX>}I
54.perform additional audit procedures 实施追加的审计程序 8@^=k.5IK
55.audit risk 审计风险 u=I \0H
56.detection risk 检查风险 h W\q
57.inappropriate audit opinion 不适当的审计意见 8Ux3,X=
58.material misstatement 重大的错报 *^e06xc:
59.tolerable misstatement 可容忍错报 bq#*XCt#
60.the acceptable level of detection risk 可接受的检查风险 |Byw]\3v
61.assessed level of material misstatement risk 重大错报风险的评估水平 \_;zm+ <{
62.simall business 小规模企业 \ws<W7
63.accounting system 会计系统 sDA&U9;
64.test of control 控制测试 @2ZE8O#I
65.walk-through test 穿行测试 9aky+
66.communication 沟通 ]f#1G$
67.flow chart 流程图 2MaHD}1Jw
68.reperformance of internal control 重新执行 <2@V$$Qg.~
69.audit evidence 审计证据 'au7rX(
70.substantive procedures 实质性程序 n\Y{?x
71.assertions 认定 ^GMM%
72.esistence 存在 V`Ve__5;
73.occurrence 发生 C{AVV<
74.completeness 完整性 VX#4Gh,~N
75.rights and obligations 权利和义务 l>p S23
76.valuation and allocation 计价和分摊 #Duz|F+%
77.cutoff 截止 #;,dk(URo
78.accuracy 准确性 =s3f{0G
79.classification 分类 P?D;BAP2
80.inspection 检查 Ch;C\H:X
81.supervision of counting 监盘 KtH-QQDluj
82.observation 观察 mT enzIp
83.confirmation 函证 4E\Jk 5co,
84.computation 计算 {oQ.y
85.analytical procedures 分析程序 B^Z %38o
86.vouch 核对 \H
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87.trace 追查 DPIIE2X
88.audit sampling 审计抽样 rZ}y'A
89.error 误差 ?}<4LK]
90.expected error 预期误差 UOh%"h
91.population 总体 aL
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92.sampling risk 抽样风险 |cK
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93.non- sampling risk 非抽样风险 8)n799<.
94.sampling unit 抽样单位 w#ha ^4
95.statistical sampling 统计抽样 #bk[Zj&
96.tolerable error 可容忍误差 wCT. (d_
97.the risk of under reliance 信赖不足风险 -n.ltgW@
98.the risk of over reliance 信赖过度风险 .8[U
k^q
99.the risk of incorrect rejection 误拒风险 @&
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100. the risk of incorrect acceptance 误受风险 eAvOT$
101.working trial balance 试算平衡表 B[2 qI7D$
102.index and cross-referencing 索引和交叉索引 =2-!ay:
103.cash receipt 现金收入 ! n@*6
104.cash disbursement 现金支出 #9=as Y
105.bank statement 银行对账单 aE]/w1a
106.bank reconciliation 银行存款余额调节表 /"$A?}V
107.balance sheet date 资产负债表日 ~o"VZp
108.net realizable value 可变现净值 9Rz TC
109.storeroom 仓库 HP`dfo
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110.sale invoice 销售发票 bt
b$C
111.price list 价目表 UvR F\x%
112.positive confirmation request 积极式询证函 jS_fwuM
113.negative confirmation request 消极式询证函 kH&KE5
114.purchase requisition 请购单 x}acxu 2H7
115.receiving report 验收报告 $?voQ&
116.gross margin 毛利 k5 s8s@
117.manufacturing overhead 制造费用 ui_nvD:
118.material requisition 领料单 <m") 2dJ
119.inventory-taking 存货盘点 }F v:g!
120.bond certificate 债券 |s<IZ2z]}R
121.stock certificate 股票 km%c0:
122.audit report 审计报告 \U(;%V
123.entity 被审计单位 2.xA' \M
124.addressee of the audit report 审计报告的收件人 6R.%I{x'
125.unqualified opinion 无保留意见 :[hZn/
126.qualified opinion 保留意见 cM'
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127.disclaimer of opinion 无法表示意见 j=&]=0F
128.adverse opinion 否定意见 uv&??F]/
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A (1)ABC 作业基础成本计算 i .O670D
A (2)absorbed overhead 已吸收制造费用 gL)l)}#
A (3)absorption costing 吸收成本计算 ]j=Eof%Rc
A (4)account 账户,报表 +JDQ`Qk
A (5)accounting postulate 会计假设 REEs}88);'
A (6)accounting series release 会计公告文件 ^`BiA'gPPC
A (7)accounting valuation 会计计价 4Lg!54P8
A (8)account sale 承销清单 H<Ne\zAv
A (9)accountability concept 经营责任概念 3e)W_P*0?
A (10)accountancy 会计职业 $oPx2sb
A (11)accountant 会计师 /Qa'\X,f3
A (12)accounting 会计 O_gr{L}
A (13)agency cost 代理成本 R]LRgf
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A (14)accounting bases 会计基础 (pDu
A (15)accounting manual 会计手册 *-.{->#Y
A (16)accounting period 会计期间 L6>;"]:f`
A (17)accounting policies 会计方针 a/@F?\A
A (18)accounting rate of return 会计报酬率 X-lB1uq^
A (19)accounting reference date 会计参照日 sf7~hN*
A (20)accounting reference period 会计参照期间 ZqONK^
A (21)accrual concept 应计概念 %ZKP d8
A (22)accrual expenses 应计费用 -2D/RE7|
A (23)acid test ration 速动比率(酸性测试比率) 55%j$f
A (24)acquisition 购置 z_;:6*l=:
A (25)acquisition accounting 收购会计 bjR:5@"
A (26)activity based accounting 作业基础成本计算 3dl#:Si
A (27)adjusting events 调整事项 k}0Y&cT!rU
A (28)administrative expenses 行政管理费 /s/\5-U7q
A (29)advice note 发货通知 o0Z~9iF&
A (30)amortization 摊销 C>MEgGP
A (31)analytical review 分析性检查 r
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A (32)annual equivalent cost 年度等量成本法 w%3*T#tp
A (33)annual report and accounts 年度报告和报表 8:9/RL\"x
A (34)appraisal cost 检验成本 #M)SAe2
A (35)appropriation account 盈余分配账户 _aaQ1A`p
A (36)articles of association 公司章程细则 (m~gG|n4
A (37)assets 资产 fPpFAO
A (38)assets cover 资产保障 f"Z2,!Z;
A (39)asset value per share 每股资产价值 ~43T$^<w;
A (40)associated company 联营公司 :TZ
</3Sw
A (41)attainable standard 可达标准 m4m,-}KNi
; *ZiH%q,
A (42)attributable profit 可归属利润 -50Nd=1
A (43)audit 审计 W3gBLotdg
A (44)audit report 审计报告 us,~<e0
A (45)auditing standards 审计准则 *a[iq`499
A (46)authorized share capital 额定股本 V,?BVt
A (47)available hours 可用小时 #;lB5) oe
A (48)avoidable costs 可避免成本 U4.-{.
B (49)back-to-back loan 易币贷款 NDo>"in
B (50)backflush accounting 倒退成本计算 >hFg,5 _l3
B (51)bad debts 坏帐 0]u=GD%
B (52)bad debts ratio 坏帐比率 C4h4W3w
B (53)bank charges 银行手续费 0kiV-yc
B (54)bank overdraft 银行透支 O={
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B (55)bank reconciliation 银行存款调节表 F8*zG 4/&
B (56)bank statement 银行对账单 P-LdzVt(^
B (57)bankruptcy 破产 |9;MP&68
B (58)basis of apportionment 分摊基础 W*!u_]K>
B (59)batch 批量 >&-"
X# :
B (60)batch costing 分批成本计算 9C"d7--
B (61)beta factor B(市场)风险因素 CW .
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B (62)bill 账单 |K11Woii
B (63)bill of exchange 汇票 wQR0R~|M
B (64)bill of landing 提单 NNTUl$
B (65)bill of materials 用料预计单 h;RKF\U:"
B (66)bill payable 应付票据 M!Wjfq
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B (67)bill receivable 应收票据 92pl#Igt
B (68)bin card 存货记录卡 :h!&.FB
B (69)bonus 红利 JZom#A.
dt
B (70)book-keeping 薄记 :WM[
[LOaC
B (71)Boston classification 波士顿分类 q*pWx]Y
B (72)breakeven chart 保本图 x4e8;A(y
B (73)breakeven point 保本点 p J#<e
B (74)breaking-down time 复位时间 j%TcW!D-_
B (75)budget 预算 jv5Os-
B (76)budget center 预算中心 -A3>+G3[
B (77)budget cost allowance 预算成本折让 sncc DuS
B (78)budget manual 预算手册 z&W5@6")`
B (79)budget period 预算期间 k,M%"FLQ
B (80)budgetary control 预算控制 !-<PV
B (81)budgeted capacity 预算生产能力 WY`hNT6M
B (82)burden 制造费用 NUjo5.7
B (83)business center 经营中心 `
xm4?6
B (84)business entity 营业个体 /'WIgP
B (85)business unit 经营单位 $
Eh8s(
B (86)buy-out management 管理性购买产权 DAHQ7#qfQC
B (87)by-product 副产品 mO~A}/je
C (88)called-up share capital 催缴股本 [T>a}}@
C (89)capacity 生产能力 7$HN5T\!
C (90)capacity ratios 生产能力比率 1~_&XNb&
C (91)capital 资本 tMnwY'
C (92)capital assets pricing model资本资产计价模式 fD:>cje
C (93)capital commitment 承诺资本 ZA!yw7~
C (94)capital employed 已运用的资本 ?RI&7699+
C (95)capital expenditure 资本支出 oyt#C HX
C (96)capital expenditureauthorization 资本支出核准 Qk_`IlSd
C (97)capital expenditure control 资本支出控制 9YjO
C (98)capital expenditure proposal资本支出申请 r|!r!V8j
C (99)capital funding planning 资本基金筹集计划 f:6%DT~a&C
C (100)capital gain 资本收益 )VoQ/ch<
C (101)capital investment appraisal资本投资评估 1;$8=j2
C (102)capital maintenance 资本保全 bo%v(
C (103)capital resource planning 资本资源计划 #ekz>/Im*
C (104)capital surplus 资本盈余 Z-wvdw]$
C (105)capital turnover 资本周转率 ;s(uaC3
C (106)card 记录卡 @Y8/#6KE
C (107)cash 现金 hr)CxsPoRQ
C (108)cash account 现金账户 :lGH31GG
C (109)cash book 现金账薄 FA#?+kd
C (110)cash cow 金牛产品 V`;$Ua;y
C (111)cash flow 现金流量 zC[lPABQ
C (112)cash discounted 现金贴现 <GthJr>1D
C (113)cash flow budget 现金流量预算 FJj #
C (114)cash flow statement 现金流量表 acdWU"<
C (115)cash ledger 现金分类账 G>q16nS~KP
C (116)cash limit 现金限额 Bt\z0*t=s
C (117)CCA 现时成本会计 Zagj1OV|
C (118)center 中心 QxjX:O
C (119)changeover time 变更时间 N1Pm4joH%
C (120)chartered entity 特许经济个体 BL&
D|e
C (121)cheque 支票 H^e0fm
C (122)cheque register 支票登记薄 G L> u3K
C (123)coin analysis 零钱分类 S
;; Z
C (124)classification 分类
7 ?O~3
C (125)clock card 工时卡 U.[?1:v
C (126)code 代码 %
488"
C (127)commitment accounting 承诺确认会计 +.RC{o,
C (128)common cost 共同成本 KfVLb4@16_
C (129)company limited byguarantee 有限担保责任公司 u
VZouw#
C (130)company limited shares 股份有限公司 W?B(Jsv
C (131)competitive position 竞争能力状况 ZPISclSA+
C (132)concept 概念 p`i_s(u
C (133)conglomerate 跨行业企业 5* d
C (134)consistency concept 一致性概念 { fmY_T[Q8
C (135)consolidated accounts 合并报表 j+_pF<$f:
C (136)consolidation accounting 合并会计 T|c9Swur
C (137)consortium 财团 f~3_Rv!
C (138)contingency plan 应急计划 Mw
lhL?
C (139)contingent liabilities 或有负债 sZ,mRT
C (140)continuous operation 连续生产 >+ZD 6l/
C (141)contra 抵消 N1LZ XXY{
C (142)contract cost 合同成本 V0Z\e
_I
C (143)contract costing 合同成本计算 l]s,CX
C (144)contribution 贡献毛益 73C
C (145)contribution centre 贡献中心 #h 4`f
C (146)contribution chart 贡献图 w;;.bz m
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 =HF||p@
C (148)contribution to salesration 贡献毛益对销售比率 =DhzV
D
C (149)control 控制 @Ik@1
C (150)control account 控制帐户 U*Hw
t\
C (151)control limits 控制限度 qGE?[\t[6
C (152)controllability concept 可控制概念 H nRd
C (153)controllable cost 可控制成本 COx<X\
C (154)conversion cost 加工成本 -1Luyuy/`
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 (L)tC*Qjc
C (156)corporate appraisal 公司评估 Daa2.*
C (157)corporate planning 公司计划 u0md
^
C (158)corporate social reporting 公司社会报告 O1.a=O
C (159)corporation 股份公司 ,Z7tpFC
C (160)cost 成本 *S).@j\{W
C (161)cost account 成本帐户 !,*#e
C (162)cost accounting 成本会计 [8k7-}[
C (163)cost accounting manual 成本手册 Q1G?e,Q
C (164)cost accounts calendar 成本报表的日历时间 ~ituPrH%<
C (165)cost adjustment 成本调整 yK +&1U2`
C (166)cost allocation 成本分配 4
MVa[0Y
C (167)cost apportionment 成本分摊 |]5g+sd
C (168)cost attribution 成本归属 u3 mTsq!
C (169)cost audit 成本审计 e,_b
C (170)cost behaviour 成本性态 g+ik`q(ge
C (171)cost benefit analysis 成本效益分析 F<y5zqGy@
C (172)cost center 成本中心 2WjQ-mM#
C (173)cost driver 成本动因