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注会《审计》英语常用词汇 eMwf'*#
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1.audit 审计 iu 'yB
2.attestation 鉴证 (hoqLL\}k
3.credibility 可信赖程度 ;z68`P-
4.audit of financial statements 财务报表审计 Sa0\93oa
5.agreed-upon procedures 执行商定程序 >Vvc55z
6.high levels of assurance 高水平保证 &}r932
7.compilation 编制 C6`8dn
8.reliability 可靠性 "'Q:%_;
9.relevance 相关性 /[OMpP
10.professional skepticism 职业谨慎 Q%a
4g
11.objectivity 客观性 `PL!>o
a(8
12. professional competence 专业胜任能力 o,-@vp
13.Senior/CPA-in-charge 项目经理 ])`F$S
14.audit engagement letter 业务约定书 5>HI/QG
15.recurring audit 连续审计 FD<~?-
16.the client 委托人 OQq7|dZu
17.change CPA 更换注册会计师 G4i&:0
18.the existing CPA 现任注册会计师 G9
!1Wzs
19.the successor CPA 后任注册会计师 j{vzCRa>8
20.the preceding CPA前任注册会计师 {9)f~EbM!
21.issue the audit report 出具审计报告 _ AFgx8
22.expert 专家 Oj:`r*z43
23.the board of directors 董事会 E-x(5^b"
24.knowledge of the entity‘ s business 了解被审计单位情况 Y9WH%
25.assess material misstatement risks评估重大错报风险 0ode&dB
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 d+(~{xK:
27.a general knowledge of —— 初步了解―――的情况 /mb| %U]~
28.a more knowledge of—— 进一步了解的情况 pO^
6p%
29.the prior year‘s working papers 以前年度工作底稿 ]OVjq?
30.minutes of meeting 会议纪要 p"T4;QBxQ
31.business risks 经营风险 TzOf&cs/r
32.appropriateness 适当性 ((y+FJH
33.accounting estimate 会计估计 jkbz8.K
34.management representations 管理层声明 %63<Iz"
35.going concern assumption 持续经营假设 Y/ `fPgE
36.audit plan 审计计划
lBCM;#P
37.significant audit areas 重点审计领域 cX*^PSM
38.error 错误 0zd1:*KR,
39.fraud舞弊 u$0>K,f
40.modified or additional procedures 修改或追加审计程序 ' :Te#S
41.misappropriation of assets 侵占资产 1G\ugLm
42.transactions without substance 虚假交易 n8?gZ` W
43.unusual pressures 异常压力 Z5+0?X0i
44.the suspected noncompliance 涉嫌存在违法行为 S^_na]M"4
45.materialiy 重要性 {f!m m3'2v
46.exceed the materiality level 超过重要性水平 6} 9A0
47.approach the materiality level 接近重要性水平 +h
=lAHn&
48.an acceptably low level 可接受水平 *mYec~
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 cv^^NgQ
50.misstatements or omissions 错报或漏报 9+L!
A
51.aggregate 总计 x*YJ:t
52.subsequent events 期后事项 AIE)q]'Q
53.adjust the financial statements 调整财务报表 1:,aFp>qr
54.perform additional audit procedures 实施追加的审计程序 xTe?*
55.audit risk 审计风险 ? 0%lB=qQ
56.detection risk 检查风险 Hi?],5,/
57.inappropriate audit opinion 不适当的审计意见 NE(6`Wq`
58.material misstatement 重大的错报 s~GO-v7
59.tolerable misstatement 可容忍错报 `Z{7Ut^)
60.the acceptable level of detection risk 可接受的检查风险 Y A;S'dxY
61.assessed level of material misstatement risk 重大错报风险的评估水平
l_8t[
62.simall business 小规模企业 L<E`~\C'
63.accounting system 会计系统 SO}Hc;Q1`
64.test of control 控制测试 ?J>^X-z
65.walk-through test 穿行测试 /_ LUys/0
66.communication 沟通 t?/#:
J*_7
67.flow chart 流程图 %1#5
7-
68.reperformance of internal control 重新执行 Tj.;\a|d
69.audit evidence 审计证据 2qN6{+]
70.substantive procedures 实质性程序 ZJ!/49c*>
71.assertions 认定 3i7n"8\$
72.esistence 存在 nOOA5Gz
73.occurrence 发生 Gs-'
74.completeness 完整性 vHao
y
75.rights and obligations 权利和义务 e'u9 SpJ
76.valuation and allocation 计价和分摊 A }dl@
77.cutoff 截止 0BD3~Lv
78.accuracy 准确性 )2\6Fy0S
79.classification 分类 /9[nogP
80.inspection 检查 }lWEbQ)(!
81.supervision of counting 监盘 Xh){W~-
82.observation 观察 6N]v9uXZ
83.confirmation 函证 E9|i:
84.computation 计算 Fm*O&6W\@A
85.analytical procedures 分析程序 YncY_Hu
86.vouch 核对 >V NMQ
87.trace 追查 #.) qQ8*(
88.audit sampling 审计抽样 3C.bzw^
89.error 误差 w2Pkw'a{
90.expected error 预期误差 N>VA`+aFR
91.population 总体 ^f>+5G
92.sampling risk 抽样风险 TC ^EyjD
93.non- sampling risk 非抽样风险 P E.^!j
94.sampling unit 抽样单位 #Jg)HU9
95.statistical sampling 统计抽样 !30BZM^
96.tolerable error 可容忍误差 :)bm+xWFF
97.the risk of under reliance 信赖不足风险 2TiUo(MK
98.the risk of over reliance 信赖过度风险 !x|Ok'izDL
99.the risk of incorrect rejection 误拒风险 ?/NxZ\
100. the risk of incorrect acceptance 误受风险 w,D(zk$
101.working trial balance 试算平衡表 '@rGX+"
102.index and cross-referencing 索引和交叉索引 NO"=\Zn6
103.cash receipt 现金收入 :rw
F5
104.cash disbursement 现金支出 {R]4N]l>
105.bank statement 银行对账单 Hb IRE
106.bank reconciliation 银行存款余额调节表 A{Pp`*l
107.balance sheet date 资产负债表日 `AQv\@wp
108.net realizable value 可变现净值 d:Wh0 y}
109.storeroom 仓库 9aYCU/3
110.sale invoice 销售发票 #~ UG9@a
111.price list 价目表
7zT]\AnO
112.positive confirmation request 积极式询证函 &`GQS|
113.negative confirmation request 消极式询证函 or>5a9pj
114.purchase requisition 请购单 MHk\y2`/;
115.receiving report 验收报告 pzH N:9r
116.gross margin 毛利 4w\cS&X~C
117.manufacturing overhead 制造费用 (Z;-u+ }.
118.material requisition 领料单 mRFcZ.7
119.inventory-taking 存货盘点 }n oI2.-#
120.bond certificate 债券 M+9G^o)u
121.stock certificate 股票 z^O>'9#
122.audit report 审计报告 m^% [
123.entity 被审计单位 +.NopI3:
124.addressee of the audit report 审计报告的收件人 n;y<!L7
125.unqualified opinion 无保留意见 SX$v&L<
126.qualified opinion 保留意见 5L%A5C&|
127.disclaimer of opinion 无法表示意见 +m]$P,yMt
128.adverse opinion 否定意见 :dLfM)8}
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A (1)ABC 作业基础成本计算 c4k3|=f
A (2)absorbed overhead 已吸收制造费用 #B_
``XV
A (3)absorption costing 吸收成本计算 M9[Fx=
qY
A (4)account 账户,报表 1zl6Rwk^o
A (5)accounting postulate 会计假设 4&2aJ_ 2y
A (6)accounting series release 会计公告文件 ng;,;o.
A (7)accounting valuation 会计计价 udMDE=1~L
A (8)account sale 承销清单 M`-.0
A (9)accountability concept 经营责任概念 SoI"a^fY
A (10)accountancy 会计职业 5V Dqx@(
A (11)accountant 会计师 j
~:Dr
A (12)accounting 会计 !Y8us"
A (13)agency cost 代理成本 2xN1=ug
A (14)accounting bases 会计基础 RHZ5f0b4L
A (15)accounting manual 会计手册 OEnJ".&V
A (16)accounting period 会计期间 K1AI:$H
A (17)accounting policies 会计方针 %XMwjBM
A (18)accounting rate of return 会计报酬率 %(79;
#2`
A (19)accounting reference date 会计参照日 $WI=a-;_e
A (20)accounting reference period 会计参照期间 PF+v[h;,
A (21)accrual concept 应计概念 R_e{H^pY^
A (22)accrual expenses 应计费用 <O>1Y09C/
A (23)acid test ration 速动比率(酸性测试比率) |[7xTD
A (24)acquisition 购置 *tC]Z&5
A (25)acquisition accounting 收购会计 :
n4
?
A (26)activity based accounting 作业基础成本计算 &9g4/c-?$
A (27)adjusting events 调整事项 hz\Fq1
A (28)administrative expenses 行政管理费 hiZE8?0+~N
A (29)advice note 发货通知 D G}} S5
A (30)amortization 摊销 -{dsl|Dl
A (31)analytical review 分析性检查 (iXo\y`z
A (32)annual equivalent cost 年度等量成本法 '8R5?9"
A (33)annual report and accounts 年度报告和报表 E"ijN s
A (34)appraisal cost 检验成本 ;I1}
g]
A (35)appropriation account 盈余分配账户 VHGOVH,
A (36)articles of association 公司章程细则 s-!Bpr16o0
A (37)assets 资产 8M9 &CsT6
A (38)assets cover 资产保障 YKk?BQ"
A (39)asset value per share 每股资产价值 0!!b(X(
A (40)associated company 联营公司 03Pa; n
A (41)attainable standard 可达标准 rnz9TmN:*1
#Cks&[!c
A (42)attributable profit 可归属利润 B#9rqC
A (43)audit 审计 TR/'L!EE
A (44)audit report 审计报告 }u8o *P|,
A (45)auditing standards 审计准则 2iYf)MC
A (46)authorized share capital 额定股本 TO7%TW{L
A (47)available hours 可用小时 B:Ec(USe
A (48)avoidable costs 可避免成本 Fsv:SL+5
B (49)back-to-back loan 易币贷款 ?&W1lYY
B (50)backflush accounting 倒退成本计算 K<'L7>s3lA
B (51)bad debts 坏帐 0h nTHlk
B (52)bad debts ratio 坏帐比率 !$P+hX`
B (53)bank charges 银行手续费 phr6@TI
B (54)bank overdraft 银行透支 1:%HE*r
B (55)bank reconciliation 银行存款调节表 RLBjl%Q>
B (56)bank statement 银行对账单 ]@)T]
B (57)bankruptcy 破产 + Bk"
khH
B (58)basis of apportionment 分摊基础 5|&8MGW-$
B (59)batch 批量 x;ym_UZ6e
B (60)batch costing 分批成本计算 %y;E1pva
B (61)beta factor B(市场)风险因素 H. U
wM
B (62)bill 账单 oace!si
B (63)bill of exchange 汇票 iLiEh2%P
B (64)bill of landing 提单 *vqlY[2Ax
B (65)bill of materials 用料预计单 EkS7j>:
B (66)bill payable 应付票据 8q*MhH>6I
B (67)bill receivable 应收票据 eq+t%
B (68)bin card 存货记录卡 :a3 +f5
B (69)bonus 红利 q y"VrR
B (70)book-keeping 薄记 wN1%;~?7
B (71)Boston classification 波士顿分类 p""#Gbwj
B (72)breakeven chart 保本图 v3SH+E
j4
B (73)breakeven point 保本点 AW3\>WC
B (74)breaking-down time 复位时间 ej-x^G?C
B (75)budget 预算 Qwl=/<p1
B (76)budget center 预算中心 Ba==Ri8$
B (77)budget cost allowance 预算成本折让 {?tK]g#
B (78)budget manual 预算手册 _):V7Zv
B (79)budget period 预算期间 <
8#Q5
B (80)budgetary control 预算控制 @*SgeLeL
B (81)budgeted capacity 预算生产能力 VbR/k,Co
B (82)burden 制造费用 :l<)p;\
B (83)business center 经营中心 NMq#D$T
B (84)business entity 营业个体 J-C3k`%O
B (85)business unit 经营单位 J!r,ktO^U?
B (86)buy-out management 管理性购买产权 d3Dw[4
B (87)by-product 副产品 Itn7Kl
C (88)called-up share capital 催缴股本 0\3mS{s
C (89)capacity 生产能力 Z^? 1MJ:`
C (90)capacity ratios 生产能力比率 wcz|Zy
C (91)capital 资本 ?Ne@OMc
C (92)capital assets pricing model资本资产计价模式 ANB@cK_
C (93)capital commitment 承诺资本 `@+}zE
C (94)capital employed 已运用的资本
7-a[W
C (95)capital expenditure 资本支出 zs#s"e:jeR
C (96)capital expenditureauthorization 资本支出核准 Q|40
8EM
C (97)capital expenditure control 资本支出控制 l!VPk"s
C (98)capital expenditure proposal资本支出申请 sjh>i>t
C (99)capital funding planning 资本基金筹集计划 .Cv0Ze
C (100)capital gain 资本收益 S |S
N3)
C (101)capital investment appraisal资本投资评估 #sl_
BC9
C (102)capital maintenance 资本保全 @j
+8 M
C (103)capital resource planning 资本资源计划 yh9fHN)F
C (104)capital surplus 资本盈余 o+(>/Ou
C (105)capital turnover 资本周转率 1~BDtHW7`n
C (106)card 记录卡 r(sQI#
P
C (107)cash 现金 BQYj"Wi
C (108)cash account 现金账户 1 o<l;:
C (109)cash book 现金账薄 %ux%=@%
C (110)cash cow 金牛产品 -dX{ R_*
C (111)cash flow 现金流量 h{zE;!+)D
C (112)cash discounted 现金贴现 @**@W[EM
C (113)cash flow budget 现金流量预算 [$; \1P/
C (114)cash flow statement 现金流量表 Nxk3uF^
C (115)cash ledger 现金分类账 Cj~45)r
C (116)cash limit 现金限额 /18Z4TA
C (117)CCA 现时成本会计 Hx;ij?
C (118)center 中心 2+KOUd&jS
C (119)changeover time 变更时间 QF^ _4Yn
C (120)chartered entity 特许经济个体 $*
)??uU
C (121)cheque 支票 Y|ONCc
C (122)cheque register 支票登记薄 3{e7j6u\
C (123)coin analysis 零钱分类 JTT"t
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C (124)classification 分类 o
m 3$=
C (125)clock card 工时卡 :
uM2cc^
C (126)code 代码 B<.XowT'
C (127)commitment accounting 承诺确认会计 f.f5f%lO~
C (128)common cost 共同成本 cG%ttfq\
C (129)company limited byguarantee 有限担保责任公司 )9_jr(s
C (130)company limited shares 股份有限公司 JQVu&S
C (131)competitive position 竞争能力状况 {0(:7IY,
C (132)concept 概念 xw60l&s.\L
C (133)conglomerate 跨行业企业 u3{gX{so
C (134)consistency concept 一致性概念 SB5[PDL_q
C (135)consolidated accounts 合并报表 |7IlYy&:
C (136)consolidation accounting 合并会计 }
5n((7@X
C (137)consortium 财团 F|._'i+B!
C (138)contingency plan 应急计划 !\{&^,y
C (139)contingent liabilities 或有负债 bDdJh}Vz
C (140)continuous operation 连续生产 '&L ;y
C (141)contra 抵消 x<)%Gs}tb
C (142)contract cost 合同成本 JyPsRpi\
C (143)contract costing 合同成本计算 YT;b$>1v
C (144)contribution 贡献毛益 jRz2l`~7#
C (145)contribution centre 贡献中心 ZdQm&?
C (146)contribution chart 贡献图 \'(
@{
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 j!r4 p,
C (148)contribution to salesration 贡献毛益对销售比率 OCy\aCp
C (149)control 控制 'BT}'qN
C (150)control account 控制帐户 Peha{]U
C (151)control limits 控制限度 OHnHSb'?\
C (152)controllability concept 可控制概念 0x'-\)v>3
C (153)controllable cost 可控制成本 _E5%Px5>L
C (154)conversion cost 加工成本 .8is!TT
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 !O$ */7
C (156)corporate appraisal 公司评估 G9\Bi-'ul
C (157)corporate planning 公司计划 W(*:8}m,p
C (158)corporate social reporting 公司社会报告 Vv(!Ki}
C (159)corporation 股份公司 l*[ .
C (160)cost 成本 |(Zv
g}c_
C (161)cost account 成本帐户 A.9,p
C (162)cost accounting 成本会计 hq9b
C (163)cost accounting manual 成本手册 m:TS
.@p
C (164)cost accounts calendar 成本报表的日历时间 N"|^AF
C (165)cost adjustment 成本调整 ]ABpOrg
C (166)cost allocation 成本分配 @aR! -}
C (167)cost apportionment 成本分摊 ]UnZc
C (168)cost attribution 成本归属 %hU8ycI*h
C (169)cost audit 成本审计 S~vb
ISl
C (170)cost behaviour 成本性态 "s$v?voo
C (171)cost benefit analysis 成本效益分析 w<_
.T#
C (172)cost center 成本中心 OVO0Emv
C (173)cost driver 成本动因