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注会《审计》英语常用词汇 *i7-_pT
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1.audit 审计 y3V47J2o
2.attestation 鉴证 \w{fq+G
3.credibility 可信赖程度 'aZAWY d
4.audit of financial statements 财务报表审计 Ce3
5.agreed-upon procedures 执行商定程序 Q},uM_"+
6.high levels of assurance 高水平保证 {}PBYXR
7.compilation 编制 n lvDMZ
8.reliability 可靠性 ?v@q&
9.relevance 相关性 N;,N6&veK/
10.professional skepticism 职业谨慎 ==7=1QfP
11.objectivity 客观性 n-lDE}K9%B
12. professional competence 专业胜任能力 0ipYXbC
13.Senior/CPA-in-charge 项目经理 !jJH}o/KW
14.audit engagement letter 业务约定书 '-X913eG!
15.recurring audit 连续审计 U
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16.the client 委托人 b(g?X
(&
17.change CPA 更换注册会计师 .Wci@5:3
18.the existing CPA 现任注册会计师 xF9PjnWF=
19.the successor CPA 后任注册会计师 Vuo 8[h>
20.the preceding CPA前任注册会计师 QNm.8c$
21.issue the audit report 出具审计报告 x(88Y7o.t
22.expert 专家 N(&/ Ud
23.the board of directors 董事会 w`0r`\#V/
24.knowledge of the entity‘ s business 了解被审计单位情况 ] yXrD`J!
25.assess material misstatement risks评估重大错报风险 ?jBh=X\]:
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 cm7>%g(oQo
27.a general knowledge of —— 初步了解―――的情况 .mS'c#~5Y
28.a more knowledge of—— 进一步了解的情况 |a Ht6F
29.the prior year‘s working papers 以前年度工作底稿 $3n@2 N`
30.minutes of meeting 会议纪要 X=OJgyO/
31.business risks 经营风险 +4p gPv
32.appropriateness 适当性 QVrMrm+vRv
33.accounting estimate 会计估计 %8G
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34.management representations 管理层声明 HV6'0_R0
35.going concern assumption 持续经营假设 v:]
AS:
36.audit plan 审计计划 al\ R(\p|
37.significant audit areas 重点审计领域 QI2T G,
38.error 错误 d~J4&w
39.fraud舞弊 {YgB?kt5
40.modified or additional procedures 修改或追加审计程序 V0WFh=CM@
41.misappropriation of assets 侵占资产 ?l<u %o
42.transactions without substance 虚假交易 *[_>d.i
43.unusual pressures 异常压力 PizPsJ|&
44.the suspected noncompliance 涉嫌存在违法行为 lF LiW
45.materialiy 重要性 ~cx/>Hu
46.exceed the materiality level 超过重要性水平 r5?qz<WW~
47.approach the materiality level 接近重要性水平 3F0:v,+;
48.an acceptably low level 可接受水平 \uV;UH7qe
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 $r=Ud >
50.misstatements or omissions 错报或漏报 ! Q5ip'L
51.aggregate 总计 (yel
52.subsequent events 期后事项 pb5
'5X+
53.adjust the financial statements 调整财务报表 LA^H213N|
54.perform additional audit procedures 实施追加的审计程序 :3Z"Qk$uR
55.audit risk 审计风险 [0e}%!%M
56.detection risk 检查风险 L);kwx7{LW
57.inappropriate audit opinion 不适当的审计意见 "i1~YE
58.material misstatement 重大的错报 !>+Na~eN
59.tolerable misstatement 可容忍错报 e$^ O_e
60.the acceptable level of detection risk 可接受的检查风险 =p)Wxk
61.assessed level of material misstatement risk 重大错报风险的评估水平 '
RjFWHAp
62.simall business 小规模企业 k iCg+@nT
63.accounting system 会计系统 uNYHEs6%T$
64.test of control 控制测试 Y<S,Xr;J:
65.walk-through test 穿行测试 x+9aTsZ
66.communication 沟通 hQfxz,X
67.flow chart 流程图 vx_v/pD
68.reperformance of internal control 重新执行 )L
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69.audit evidence 审计证据 8Mq]
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70.substantive procedures 实质性程序 g.N~81A
71.assertions 认定 d(L u|/~
72.esistence 存在 %G$Kahx V>
73.occurrence 发生 i- E~ZfJ
74.completeness 完整性 #9Z*.
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 @3K 4,s
77.cutoff 截止 1qb 3.
78.accuracy 准确性 ;
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79.classification 分类 <c6C+OWT,
80.inspection 检查 NTVdSK7z~H
81.supervision of counting 监盘 h30~2]hH
82.observation 观察 zRJopcE<
83.confirmation 函证 Au,}5=+`P
84.computation 计算 Rd5r~iT
85.analytical procedures 分析程序 e}e\*BL
86.vouch 核对 tsZrn
87.trace 追查 SA|f1R2uS
88.audit sampling 审计抽样 m(8t |~S
89.error 误差 lfKrd3KS_
90.expected error 预期误差 ![iAALPNl
91.population 总体 4y+]V~p
92.sampling risk 抽样风险 mIZ#uW
93.non- sampling risk 非抽样风险 ?zN v7Bj
94.sampling unit 抽样单位 W&6P%0G/
95.statistical sampling 统计抽样 SD6xi\8
96.tolerable error 可容忍误差 oM$EQd`7
97.the risk of under reliance 信赖不足风险 |YQ:4'^"
98.the risk of over reliance 信赖过度风险 pVw)"\S%
99.the risk of incorrect rejection 误拒风险 M#d_kDMw
100. the risk of incorrect acceptance 误受风险 Mnaoh:z
101.working trial balance 试算平衡表 h?DMrYk_%#
102.index and cross-referencing 索引和交叉索引 oZ@_o3VG
103.cash receipt 现金收入 0bpl3Fh.v
104.cash disbursement 现金支出 R)#D{/#FW
105.bank statement 银行对账单 ;{Y|n_
106.bank reconciliation 银行存款余额调节表 +MeEy{;
107.balance sheet date 资产负债表日 .c+RFX@0
108.net realizable value 可变现净值 HT5G HkT
109.storeroom 仓库 _'dsEF
110.sale invoice 销售发票 xk}YeNVj
111.price list 价目表 VWmZ|9Ri
112.positive confirmation request 积极式询证函 \sF}NBNT@
113.negative confirmation request 消极式询证函 BRV /7ao="
114.purchase requisition 请购单 LC\Ys\/,U
115.receiving report 验收报告 Vl?R?K=`~J
116.gross margin 毛利 lyx
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117.manufacturing overhead 制造费用 rsvZi1N4w$
118.material requisition 领料单 /H,!7!6>?
119.inventory-taking 存货盘点 I, .`w/I+
120.bond certificate 债券 >\$qF
121.stock certificate 股票 r 06}@ 7
122.audit report 审计报告 aIZ@5w"7
123.entity 被审计单位 \p.Byso,
124.addressee of the audit report 审计报告的收件人 %n9}P ,
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125.unqualified opinion 无保留意见 dLal15Pb
126.qualified opinion 保留意见 2[Q*?N
127.disclaimer of opinion 无法表示意见 H4 &
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128.adverse opinion 否定意见 n4ce)
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A (1)ABC 作业基础成本计算 *n2Q_o
A (2)absorbed overhead 已吸收制造费用 Jnm{i|6N
A (3)absorption costing 吸收成本计算 ?U2ed)zzw
A (4)account 账户,报表 JQE^ bcr
A (5)accounting postulate 会计假设 ]{nFB3vtB
A (6)accounting series release 会计公告文件 Ab-S*|B
A (7)accounting valuation 会计计价 T8ZBQ;o
A (8)account sale 承销清单 iH(
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A (9)accountability concept 经营责任概念 /%rbXrR4w
A (10)accountancy 会计职业 g^^%4Y
A (11)accountant 会计师 us4.-L
A (12)accounting 会计 5}~*,_J2Z
A (13)agency cost 代理成本 PQXyu1
A (14)accounting bases 会计基础 ~7b'4\
A (15)accounting manual 会计手册 7~eo^/PbS
A (16)accounting period 会计期间 i?'HVx
A (17)accounting policies 会计方针 <{YP=WYW
A (18)accounting rate of return 会计报酬率 r['T.yo
A (19)accounting reference date 会计参照日 usR19 _E-
A (20)accounting reference period 会计参照期间 v(=fV/
A (21)accrual concept 应计概念 o]}b#U8S
A (22)accrual expenses 应计费用 2sy{
A (23)acid test ration 速动比率(酸性测试比率) Q{H88g^=J
A (24)acquisition 购置 ~5`rv1$
A (25)acquisition accounting 收购会计 fmA&1u/xMs
A (26)activity based accounting 作业基础成本计算 /,/T{V[
A (27)adjusting events 调整事项 +yS"pOT
A (28)administrative expenses 行政管理费 Nt&}T
A (29)advice note 发货通知 //e.p6"8h
A (30)amortization 摊销 H<%7aOwO2
A (31)analytical review 分析性检查 BYVp~!u
A (32)annual equivalent cost 年度等量成本法 7-w
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A (33)annual report and accounts 年度报告和报表 :I F&W=?9
A (34)appraisal cost 检验成本 8S@ ~^D
A (35)appropriation account 盈余分配账户 Rh9>iA@fd
A (36)articles of association 公司章程细则 0X0HDQ
A (37)assets 资产 1F/`*z
A (38)assets cover 资产保障 \@['V
A (39)asset value per share 每股资产价值 8
:$kFy\A'
A (40)associated company 联营公司 23pHB|X
A (41)attainable standard 可达标准 vp4!p~C{
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A (42)attributable profit 可归属利润 b\][ x6zJp
A (43)audit 审计 )+oDa{dZ
A (44)audit report 审计报告
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A (45)auditing standards 审计准则 0d`s(b54;O
A (46)authorized share capital 额定股本 2*Z~JM
A (47)available hours 可用小时 -CT?JB
A (48)avoidable costs 可避免成本 /%Rz`}
B (49)back-to-back loan 易币贷款 >Bskw2
B (50)backflush accounting 倒退成本计算 Y$Js5K@F
B (51)bad debts 坏帐 A7+eWg{
B (52)bad debts ratio 坏帐比率 TxN#3m?G
B (53)bank charges 银行手续费 }.o
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B (54)bank overdraft 银行透支 YANg2L>MK
B (55)bank reconciliation 银行存款调节表 *J8j_-i,R
B (56)bank statement 银行对账单 }/(fe`7:
B (57)bankruptcy 破产 5U3="L
B (58)basis of apportionment 分摊基础 ~Rk6@&ZS}
B (59)batch 批量 =o{zw+|% %
B (60)batch costing 分批成本计算 o*f7/ZP1o
B (61)beta factor B(市场)风险因素 lx U}HM
B (62)bill 账单 I@+dE V`Lf
B (63)bill of exchange 汇票 He)v:AH
B (64)bill of landing 提单 g?^o++
B (65)bill of materials 用料预计单 +X
cB 5S>
B (66)bill payable 应付票据 ]8d]nftY
B (67)bill receivable 应收票据 G}BO!Z6
B (68)bin card 存货记录卡 D
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B (69)bonus 红利 +S^Uw'L$=T
B (70)book-keeping 薄记 Z)62/`C)
B (71)Boston classification 波士顿分类 -g;iMqh#
B (72)breakeven chart 保本图 8$OE<c?#5n
B (73)breakeven point 保本点 s#)fnNQ,
B (74)breaking-down time 复位时间 46Nl];g1`
B (75)budget 预算 Gow_a'
B (76)budget center 预算中心 -AD3Pd|Y[
B (77)budget cost allowance 预算成本折让 Xy_+L_h^
B (78)budget manual 预算手册 NLoJmOi;L7
B (79)budget period 预算期间 #
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B (80)budgetary control 预算控制 mJ#u] tiL
B (81)budgeted capacity 预算生产能力 +7^%fX;3pW
B (82)burden 制造费用 4}W*,&_
B (83)business center 经营中心 oSx]wZZ
B (84)business entity 营业个体 fk#SD "iJ
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 $w)yQ %
B (87)by-product 副产品 FGzB7w#
C (88)called-up share capital 催缴股本 ]hS4'9lD
C (89)capacity 生产能力 ,K+K`"Oy
C (90)capacity ratios 生产能力比率 B3c
rms['
C (91)capital 资本 c[3sg
C (92)capital assets pricing model资本资产计价模式 ,Tvk&<!0
C (93)capital commitment 承诺资本 #If}P
$!
C (94)capital employed 已运用的资本 f lR6^6E
C (95)capital expenditure 资本支出 \gDf&I
C (96)capital expenditureauthorization 资本支出核准 (pREo/ T
C (97)capital expenditure control 资本支出控制 jXSo{
C (98)capital expenditure proposal资本支出申请
(O\5gAx
C (99)capital funding planning 资本基金筹集计划 $*H_0w Qc
C (100)capital gain 资本收益 8}XtVF;
C (101)capital investment appraisal资本投资评估 3-lJ] 7OT
C (102)capital maintenance 资本保全 52C>f6w
C (103)capital resource planning 资本资源计划 .,
o=#
C (104)capital surplus 资本盈余 Cc$!TZq=
C (105)capital turnover 资本周转率 ?Z
.p.v
C (106)card 记录卡 kHo0I8
C (107)cash 现金 Ldf<
C (108)cash account 现金账户 yS@c2I602
C (109)cash book 现金账薄 ht
(RX
C (110)cash cow 金牛产品 4~P{H/]
C (111)cash flow 现金流量 #i%it
C (112)cash discounted 现金贴现 l"f.eo0@7
C (113)cash flow budget 现金流量预算 ^QpP'
C (114)cash flow statement 现金流量表 1}Tbp_
C (115)cash ledger 现金分类账 UP58Cln*
C (116)cash limit 现金限额 =;l.<{<VH
C (117)CCA 现时成本会计 )U`6` &F
C (118)center 中心 AT<K>&)
C (119)changeover time 变更时间 (]w_}E]N
C (120)chartered entity 特许经济个体 iyB02\d
C (121)cheque 支票 K9njD#/
C (122)cheque register 支票登记薄 kl?U2A.=
C (123)coin analysis 零钱分类 o:.={)rX
C (124)classification 分类 S*Qip,u
C (125)clock card 工时卡 IGV @tI
C (126)code 代码 9s>q
4_D
C (127)commitment accounting 承诺确认会计 AME3hA
C (128)common cost 共同成本 6y)TXp
C (129)company limited byguarantee 有限担保责任公司 zq>pK_WG
C (130)company limited shares 股份有限公司 |F=!0Id<
C (131)competitive position 竞争能力状况 F=7X,hK
C (132)concept 概念 A5S9F8Q
/]
C (133)conglomerate 跨行业企业 B5GT^DaT
C (134)consistency concept 一致性概念 ` .|JTm[
C (135)consolidated accounts 合并报表 mKugb_d?
C (136)consolidation accounting 合并会计 LBq~?Q.e
C (137)consortium 财团 B8F.}M-!
C (138)contingency plan 应急计划 H!?Av$h`
C (139)contingent liabilities 或有负债 :.e`w#$7
C (140)continuous operation 连续生产 x_pS(O(C
C (141)contra 抵消 V7U&8UPb
C (142)contract cost 合同成本 _PLY<i2vr
C (143)contract costing 合同成本计算 5^<X:1J$
C (144)contribution 贡献毛益 0x7F~%%2
C (145)contribution centre 贡献中心 n+QUT
C (146)contribution chart 贡献图 j]U sb_7
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ELf cZfJ
C (148)contribution to salesration 贡献毛益对销售比率 /2N'SOX
C (149)control 控制 VkTdpeBV
C (150)control account 控制帐户 mk(O..)2
C (151)control limits 控制限度 5\gL+qM0
C (152)controllability concept 可控制概念 9>yLSM,!rS
C (153)controllable cost 可控制成本
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C (154)conversion cost 加工成本 ^,
*ED Yz
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 gqV66xmJ3
C (156)corporate appraisal 公司评估 F0:|uC4
C (157)corporate planning 公司计划 !m"LIa#/Cs
C (158)corporate social reporting 公司社会报告 -sO[,
C (159)corporation 股份公司 \UA\0p
C (160)cost 成本
eG&\b-%
C (161)cost account 成本帐户 3#N'nhUzA
C (162)cost accounting 成本会计 Q&+Jeji
C (163)cost accounting manual 成本手册 pRWEBd1U
C (164)cost accounts calendar 成本报表的日历时间 ,cZhkXd
C (165)cost adjustment 成本调整 C))5,aX
C (166)cost allocation 成本分配 ,5!&}
C (167)cost apportionment 成本分摊 QZ?# ixvJ
C (168)cost attribution 成本归属 wNo2$>*
C (169)cost audit 成本审计 jr[(g:L
C (170)cost behaviour 成本性态 701a%Jq_2
C (171)cost benefit analysis 成本效益分析 2-!OflkoM0
C (172)cost center 成本中心 BIGln`;,f
C (173)cost driver 成本动因