g*Nc+W](P>
F*rU=cu
注会《审计》英语常用词汇 n=
yT%V.l
s"`uE$6N
AQ 3n=Lr
1.audit 审计 $-Q,@Bztq
2.attestation 鉴证 h9c54Ux
3.credibility 可信赖程度 hZ!N8nWwNR
4.audit of financial statements 财务报表审计 yWsV !Ub
5.agreed-upon procedures 执行商定程序 8
C4DOz|
6.high levels of assurance 高水平保证 Be"D0=<
7.compilation 编制 UOH2I+@V
8.reliability 可靠性 GQ
ZEMy7
9.relevance 相关性 TYW$=p|
10.professional skepticism 职业谨慎 jgbUZP4J>
11.objectivity 客观性 -:t<%]RfY
12. professional competence 专业胜任能力 )~;= 0O |X
13.Senior/CPA-in-charge 项目经理 a5C% OI<
14.audit engagement letter 业务约定书 ac6Lv}w_
15.recurring audit 连续审计 U'@eUY(Ov$
16.the client 委托人 *A.E?9pL\
17.change CPA 更换注册会计师 .)|r!X
18.the existing CPA 现任注册会计师 fdGls`H
19.the successor CPA 后任注册会计师 K.
G}*uy
20.the preceding CPA前任注册会计师 #p}I 84Q
21.issue the audit report 出具审计报告 '`=z52
22.expert 专家 |,L_d2lb
23.the board of directors 董事会 w+gA3Dg
24.knowledge of the entity‘ s business 了解被审计单位情况 A~&
Tp
25.assess material misstatement risks评估重大错报风险 SU9qF73Y
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 ^yg`U(
27.a general knowledge of —— 初步了解―――的情况 =8[4gM+
28.a more knowledge of—— 进一步了解的情况 vs;T}'O
29.the prior year‘s working papers 以前年度工作底稿 fgYdKv8
30.minutes of meeting 会议纪要 hu.c&Q>
31.business risks 经营风险 '0D
2e
32.appropriateness 适当性 LL@VR#n"V
33.accounting estimate 会计估计 vBAds
34.management representations 管理层声明 rr>*_67-:
35.going concern assumption 持续经营假设 !mH2IjcL
36.audit plan 审计计划 _3- nw
37.significant audit areas 重点审计领域 oUXu;@l
38.error 错误 _P.+[RS@
39.fraud舞弊 W*iPseXq
40.modified or additional procedures 修改或追加审计程序 1\t}pGSOeh
41.misappropriation of assets 侵占资产 !7t,(Id8
42.transactions without substance 虚假交易 vQ"EI1=7Z
43.unusual pressures 异常压力 H5uW
I
44.the suspected noncompliance 涉嫌存在违法行为 )B.NV<m
45.materialiy 重要性
CS2AKa@`
46.exceed the materiality level 超过重要性水平 [
3h~y7
47.approach the materiality level 接近重要性水平 F`g oYwA%
48.an acceptably low level 可接受水平 DJP)V8]!B
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 @1ZLr
50.misstatements or omissions 错报或漏报 ORk8^0\
51.aggregate 总计 S@;>lw,s!
52.subsequent events 期后事项 H~JPsS;
53.adjust the financial statements 调整财务报表 ;|&Ak_I2G
54.perform additional audit procedures 实施追加的审计程序 fl>*>)6pm
55.audit risk 审计风险 2
>G"A
56.detection risk 检查风险 e8O[xM
57.inappropriate audit opinion 不适当的审计意见 ! 4 `any
58.material misstatement 重大的错报 {t`UV,
59.tolerable misstatement 可容忍错报 "&Ym(P
60.the acceptable level of detection risk 可接受的检查风险 I@~hz%'
61.assessed level of material misstatement risk 重大错报风险的评估水平 +O>1Ed
62.simall business 小规模企业 g-j`Ex%
63.accounting system 会计系统 FM:ax
{
64.test of control 控制测试 9^l_\:4
65.walk-through test 穿行测试 7@al)G;~
66.communication 沟通 9Y&,dBj+
67.flow chart 流程图 ) '"@L7U
68.reperformance of internal control 重新执行 m:A7*r[
69.audit evidence 审计证据 ,y@`=
70.substantive procedures 实质性程序 ;=.VKW%U
71.assertions 认定 ku q3QW<
72.esistence 存在 xo/[,rR
73.occurrence 发生 `P}T{!P+6
74.completeness 完整性 0p\R@{
75.rights and obligations 权利和义务 +Z[(s!
76.valuation and allocation 计价和分摊 wZN<Og+;
77.cutoff 截止 zS*GYE(l^
78.accuracy 准确性 4SSq5Ve<
79.classification 分类 Ym6zNb8
bQ
80.inspection 检查 l<0BMw S8
81.supervision of counting 监盘 TMZg GUn
82.observation 观察 mwLp~z%OX
83.confirmation 函证 | W:JI
84.computation 计算 f.,ozL3*
85.analytical procedures 分析程序
C=2"*>lTn
86.vouch 核对 Cc^`M9dP
87.trace 追查 "Wd?U[[
88.audit sampling 审计抽样 pJ[7m
89.error 误差
N6H/J_:
90.expected error 预期误差 )TV4OT#
91.population 总体 /Y|oDfv
92.sampling risk 抽样风险 -~T? xs0_
93.non- sampling risk 非抽样风险 OV ~|@{6T
94.sampling unit 抽样单位 xq1=O
95.statistical sampling 统计抽样 ~yz7/?A)TS
96.tolerable error 可容忍误差 Y0iL+=[k`m
97.the risk of under reliance 信赖不足风险 sxcpWSGA^
98.the risk of over reliance 信赖过度风险 oyV@BHJO@
99.the risk of incorrect rejection 误拒风险 (@Q@B%!!K
100. the risk of incorrect acceptance 误受风险 44_
7gOZ
101.working trial balance 试算平衡表 ~L
j[xP
102.index and cross-referencing 索引和交叉索引 7KU/ 1l9$9
103.cash receipt 现金收入 :FOMRrf7.
104.cash disbursement 现金支出 |NFX"wv:c<
105.bank statement 银行对账单 6Ouy%]0$I3
106.bank reconciliation 银行存款余额调节表 ilL] pU-
107.balance sheet date 资产负债表日 @A6P[r
108.net realizable value 可变现净值 GGHe{l
109.storeroom 仓库 {'P7D4w
110.sale invoice 销售发票 ;7CE{/Bq.p
111.price list 价目表 l?E7'OEF:
112.positive confirmation request 积极式询证函 WF#eqU*&
113.negative confirmation request 消极式询证函 }ybveZxv5A
114.purchase requisition 请购单 D/pc)3Ofe
115.receiving report 验收报告 16=tHo8|
116.gross margin 毛利 qXO@FW]
117.manufacturing overhead 制造费用 $8#zPJR&
118.material requisition 领料单 Ht#5;c2/
119.inventory-taking 存货盘点 pcIJija:
120.bond certificate 债券 6u^MfOc
121.stock certificate 股票 i_8q!CL@{
122.audit report 审计报告 #:"F-3A0
123.entity 被审计单位 sp*_;h3'
124.addressee of the audit report 审计报告的收件人 %|md0
125.unqualified opinion 无保留意见 Ym
IVtQ
126.qualified opinion 保留意见 '
ms&ty*T
127.disclaimer of opinion 无法表示意见 R /J@XP
128.adverse opinion 否定意见 3 "fBp
iW\cLp "
A (1)ABC 作业基础成本计算 C8i6ESmU
A (2)absorbed overhead 已吸收制造费用 o#Q0J17i?
A (3)absorption costing 吸收成本计算 =9@{U2 =l
A (4)account 账户,报表 nE+OBdl
A (5)accounting postulate 会计假设
Sgp$B:
A (6)accounting series release 会计公告文件 !ckmNE0
A (7)accounting valuation 会计计价 Yg@k+
A (8)account sale 承销清单 2:0'fNXop
A (9)accountability concept 经营责任概念 mEsOYIu{
A (10)accountancy 会计职业 Iqe=)
A (11)accountant 会计师 &t1?=F,]
A (12)accounting 会计 h3y0bV[g=
A (13)agency cost 代理成本 D.?Rc'yD
A (14)accounting bases 会计基础 $OMTk
A (15)accounting manual 会计手册 H(bR@Qok
A (16)accounting period 会计期间 :[f2iZ"
A (17)accounting policies 会计方针 $w{!}U 2+-
A (18)accounting rate of return 会计报酬率 lJHV c"*/
A (19)accounting reference date 会计参照日 O^(ji8[
l
A (20)accounting reference period 会计参照期间 QfjgBJo%
A (21)accrual concept 应计概念 -Bymt[
A (22)accrual expenses 应计费用 z/zUb``
A (23)acid test ration 速动比率(酸性测试比率) ?g*#ld()
A (24)acquisition 购置 f4Aevh:
A (25)acquisition accounting 收购会计 PScq-*^
A (26)activity based accounting 作业基础成本计算 \d~sU,L;]
A (27)adjusting events 调整事项 kGbtZ} W
A (28)administrative expenses 行政管理费 ;ew j
A (29)advice note 发货通知 Cz@[l=-T7
A (30)amortization 摊销 04{*iS95J
A (31)analytical review 分析性检查 tHgn-Dhzr
A (32)annual equivalent cost 年度等量成本法 [:Kl0m7
A (33)annual report and accounts 年度报告和报表 D90m..\w
A (34)appraisal cost 检验成本 d$~q
A (35)appropriation account 盈余分配账户 ,n&@O,XGy
A (36)articles of association 公司章程细则 FJ]BB4
K
A (37)assets 资产 5P{PBd}glp
A (38)assets cover 资产保障 ~"-+BG(5
A (39)asset value per share 每股资产价值 {=n-S2%
A (40)associated company 联营公司 m]t`;lr<
A (41)attainable standard 可达标准 UzZzt$Kw
k@QU<cvI
A (42)attributable profit 可归属利润 D|`O8o?)
A (43)audit 审计 + ;u<tA
A (44)audit report 审计报告 ;Y<Hi\2oy
A (45)auditing standards 审计准则 Y"J'
'K
A (46)authorized share capital 额定股本 :ryyo
$
A (47)available hours 可用小时 %-C
A (48)avoidable costs 可避免成本 uA]Z"
B (49)back-to-back loan 易币贷款 g *}M;"
B (50)backflush accounting 倒退成本计算 C>\0
"}iD
B (51)bad debts 坏帐 \ZSZ(p#1
B (52)bad debts ratio 坏帐比率 @uru4>1_dy
B (53)bank charges 银行手续费 }"k+e^0^
B (54)bank overdraft 银行透支 8}9B*m
B (55)bank reconciliation 银行存款调节表 1u4)
B (56)bank statement 银行对账单 f0UB?
|
B (57)bankruptcy 破产 vU5a`0mH
B (58)basis of apportionment 分摊基础 l)
@Zuh
B (59)batch 批量 !*Hgl\t6a
B (60)batch costing 分批成本计算 fB.xjp?
B (61)beta factor B(市场)风险因素 2flgfB}2k
B (62)bill 账单 }O=QXIF5
B (63)bill of exchange 汇票 N>8pA)
B (64)bill of landing 提单 v
X=zqV
B (65)bill of materials 用料预计单 5LJUD>f9Z
B (66)bill payable 应付票据 Mf [v 7\
B (67)bill receivable 应收票据 h>jLhj<07W
B (68)bin card 存货记录卡 /]pBcb|<
B (69)bonus 红利 &OpGcbf1
B (70)book-keeping 薄记 @KtQ~D
B (71)Boston classification 波士顿分类 3=r#=u5z
B (72)breakeven chart 保本图 j,@N0~D5
B (73)breakeven point 保本点 Snm
m(.
B (74)breaking-down time 复位时间 $F>
#1:=v<
B (75)budget 预算 z@WuKRsi
B (76)budget center 预算中心 v]`}T/n
B (77)budget cost allowance 预算成本折让 Dw\)!,,i7U
B (78)budget manual 预算手册 ?9jl8r>
B (79)budget period 预算期间 NI(fJ%U
B (80)budgetary control 预算控制 cRt[{HE
B (81)budgeted capacity 预算生产能力 ,:RHhg
B (82)burden 制造费用 p72:oX\QI
B (83)business center 经营中心 G-5wv
B (84)business entity 营业个体
cM9z b6m
B (85)business unit 经营单位 !Db0r/_:G
B (86)buy-out management 管理性购买产权 2=?/$A9p
B (87)by-product 副产品 y]1:IJL2;
C (88)called-up share capital 催缴股本 CHeU`!:
C (89)capacity 生产能力 E:EXp7
C (90)capacity ratios 生产能力比率 Z^P]-CB|6A
C (91)capital 资本 AGxtmBB;
C (92)capital assets pricing model资本资产计价模式 }o>6 y>=
C (93)capital commitment 承诺资本 RL0#WBR
C (94)capital employed 已运用的资本 Rg4'9I%B
C (95)capital expenditure 资本支出 M]\p9p(_
C (96)capital expenditureauthorization 资本支出核准 r&^LSTU0!
C (97)capital expenditure control 资本支出控制 gu'Y k
C (98)capital expenditure proposal资本支出申请 V1aWVLltj
C (99)capital funding planning 资本基金筹集计划 \FVm_)
C (100)capital gain 资本收益 l| /tKW
C (101)capital investment appraisal资本投资评估 d[h2Y/AR
C (102)capital maintenance 资本保全 #X~{p4Lr
C (103)capital resource planning 资本资源计划 %cy]dEL7
C (104)capital surplus 资本盈余 K|"97{*|2
C (105)capital turnover 资本周转率 ql
Z()
C (106)card 记录卡 a'sa{>
C (107)cash 现金 cP >MsUZWl
C (108)cash account 现金账户 {|Ew]Wq
C (109)cash book 现金账薄 Mi|PhDXMh
C (110)cash cow 金牛产品 f7y a0%N
C (111)cash flow 现金流量 (X!?#)fyn
C (112)cash discounted 现金贴现 :?!kZD!
C (113)cash flow budget 现金流量预算 `5VEGSP]
C (114)cash flow statement 现金流量表 wi{qN___
C (115)cash ledger 现金分类账 B
@R3j
C (116)cash limit 现金限额 ]{tnNr>mv
C (117)CCA 现时成本会计 Vl91I+Ev
C (118)center 中心 ROWb:tX}
C (119)changeover time 变更时间 v0~'`*|&
C (120)chartered entity 特许经济个体
Y[oNg>Rz
C (121)cheque 支票 f
:
/[
C (122)cheque register 支票登记薄 Q> Lh.U,{
C (123)coin analysis 零钱分类 Y}G 9(Ci&
C (124)classification 分类 HM'P<<
C (125)clock card 工时卡 fSe$w#*I
C (126)code 代码 MMyVm"w
C (127)commitment accounting 承诺确认会计 %t*_Rtz\o
C (128)common cost 共同成本 mM6g-)cV
C (129)company limited byguarantee 有限担保责任公司 (}$pf6s
C (130)company limited shares 股份有限公司 80i-)a\n
C (131)competitive position 竞争能力状况 #>I*c_-
C (132)concept 概念 Im7t8XCG
C (133)conglomerate 跨行业企业 ~Y-
!PZ
C (134)consistency concept 一致性概念 _$wXHO
Nt
C (135)consolidated accounts 合并报表 ?Cg",k '
C (136)consolidation accounting 合并会计 i{#5=np H
C (137)consortium 财团 u@(z(P
C (138)contingency plan 应急计划 ?CaMn b8
C (139)contingent liabilities 或有负债 ^/K]id7 2
C (140)continuous operation 连续生产 z#$>f*b
C (141)contra 抵消 %
Tc P[<
C (142)contract cost 合同成本 4$j7DJ8dj
C (143)contract costing 合同成本计算 6P0\t\D0
C (144)contribution 贡献毛益 h.A@o#x
C (145)contribution centre 贡献中心 pN-l82]'
C (146)contribution chart 贡献图 C'6yt
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 }8H_^G8
C (148)contribution to salesration 贡献毛益对销售比率 })I_@\q
C (149)control 控制 ,BUDo9h
C (150)control account 控制帐户 +
[ +4h}?
C (151)control limits 控制限度 XI4le=^EM
C (152)controllability concept 可控制概念 U
Bo[iZ|%
C (153)controllable cost 可控制成本 i ,[S1g
C (154)conversion cost 加工成本 J}$St|1y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 wt8?@lJ"/
C (156)corporate appraisal 公司评估 |.OXe!uU41
C (157)corporate planning 公司计划 ("G
_{tVU
C (158)corporate social reporting 公司社会报告 xJ2DkZ
C (159)corporation 股份公司 W @X/Z8.(
C (160)cost 成本 /|
nZ)?
C (161)cost account 成本帐户 MLu@|Xgh
C (162)cost accounting 成本会计 GFq,Ca~
C (163)cost accounting manual 成本手册 L7\rx w
C (164)cost accounts calendar 成本报表的日历时间 hKG)*
Q
C (165)cost adjustment 成本调整 M_<? <>|
C (166)cost allocation 成本分配 cip"9|"
C (167)cost apportionment 成本分摊 'Y6x!i2
C (168)cost attribution 成本归属 KdBE[A-1^M
C (169)cost audit 成本审计 cO&(&*J r
C (170)cost behaviour 成本性态 scXY~l]I*
C (171)cost benefit analysis 成本效益分析 2J>v4EWC
C (172)cost center 成本中心 j %3wD2 l
C (173)cost driver 成本动因