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注会《审计》英语常用词汇 ^7uXpqQBr
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1.audit 审计 [+d~He
2.attestation 鉴证 &xt[w>/i
3.credibility 可信赖程度 2D(sA
4.audit of financial statements 财务报表审计 Ee_?aG
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5.agreed-upon procedures 执行商定程序 \2!.
6.high levels of assurance 高水平保证 Wks zNh
7.compilation 编制 ow
8.reliability 可靠性 k')H5h+Q=
9.relevance 相关性 P*jiz@6
10.professional skepticism 职业谨慎 ^q_wtuQ
11.objectivity 客观性 CA1Jjm=
12. professional competence 专业胜任能力 $EHF
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13.Senior/CPA-in-charge 项目经理 )Tieef*Q~
14.audit engagement letter 业务约定书 );T&pm:C>
15.recurring audit 连续审计 (t){o>l
16.the client 委托人 3dz{"hV
17.change CPA 更换注册会计师 <
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18.the existing CPA 现任注册会计师 9B![l=Gh
19.the successor CPA 后任注册会计师 W\($LD"X
20.the preceding CPA前任注册会计师 E,F^!4 rJ$
21.issue the audit report 出具审计报告 MQDLC7Y.p5
22.expert 专家 kL8E#
23.the board of directors 董事会 C?k\5AzT
24.knowledge of the entity‘ s business 了解被审计单位情况 ePZAi"k
25.assess material misstatement risks评估重大错报风险 wpp!H<')
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 QOgGL1)7-
27.a general knowledge of —— 初步了解―――的情况 }9^'etD
28.a more knowledge of—— 进一步了解的情况 <2oMk#Ng^
29.the prior year‘s working papers 以前年度工作底稿 [MQ* =*
30.minutes of meeting 会议纪要 Tay$::V
31.business risks 经营风险 $tF\7.e@
32.appropriateness 适当性 {0lu>?<
33.accounting estimate 会计估计 mZXtHFMu
34.management representations 管理层声明 iITMBS`}
35.going concern assumption 持续经营假设 3#x1(+c6
36.audit plan 审计计划 k]C k%[d
37.significant audit areas 重点审计领域 am!ssF5s
38.error 错误 YcV^Fqi!
39.fraud舞弊 =>lX brJ
40.modified or additional procedures 修改或追加审计程序 Lagk
41.misappropriation of assets 侵占资产 S>b
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42.transactions without substance 虚假交易 dl3;A_ 2
43.unusual pressures 异常压力 -T;^T1
44.the suspected noncompliance 涉嫌存在违法行为 i#^YQCy
45.materialiy 重要性 ~ o2Z5,H
46.exceed the materiality level 超过重要性水平 kGs\"zZM
47.approach the materiality level 接近重要性水平 [3sZ=)G
48.an acceptably low level 可接受水平 NV-l9
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 {qlcTc
50.misstatements or omissions 错报或漏报 :/%Y"0
51.aggregate 总计 Kxa1F,dZ
52.subsequent events 期后事项 pEz^z9
53.adjust the financial statements 调整财务报表 *59|
54.perform additional audit procedures 实施追加的审计程序 "wcw`TsK
55.audit risk 审计风险 E%;$vj'2
56.detection risk 检查风险 $=,pQ
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57.inappropriate audit opinion 不适当的审计意见 +}1zw<
58.material misstatement 重大的错报 =-~))!(
59.tolerable misstatement 可容忍错报 j!NXNuy:
60.the acceptable level of detection risk 可接受的检查风险 Z9NND
61.assessed level of material misstatement risk 重大错报风险的评估水平 $j(d`@.DN~
62.simall business 小规模企业 [3qH?2&
63.accounting system 会计系统 `R
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64.test of control 控制测试 A`JE(cIz3
65.walk-through test 穿行测试 q9p31b3
66.communication 沟通
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67.flow chart 流程图 }:YL'$:5!
68.reperformance of internal control 重新执行 l5=ih9u
69.audit evidence 审计证据 k0N>J8y
70.substantive procedures 实质性程序 9_d#F'#F
71.assertions 认定 s3m\
72.esistence 存在 UCjx
73.occurrence 发生 ~OsLbz:
74.completeness 完整性 >q&5Z
75.rights and obligations 权利和义务 2HSFMgy
76.valuation and allocation 计价和分摊 x7<NaMK\
77.cutoff 截止 [ `1`E1X
78.accuracy 准确性 fMUh\u3
79.classification 分类 S[q:b
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80.inspection 检查 aNY-F)XWa
81.supervision of counting 监盘 +6l#hO7h
82.observation 观察 +TA~RCd
83.confirmation 函证 NOwd'iU
84.computation 计算 iZiT/#, H2
85.analytical procedures 分析程序 1$.svR
86.vouch 核对 szhSI
87.trace 追查 ^`iz%^
88.audit sampling 审计抽样 i/n
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89.error 误差 sbX7VfAR`
90.expected error 预期误差 Nu?A>Q
91.population 总体 3M+rFB}tS
92.sampling risk 抽样风险 )`{m |\b
93.non- sampling risk 非抽样风险 LxGD=b
94.sampling unit 抽样单位 ~XP|dn}
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 T fkGkVR
97.the risk of under reliance 信赖不足风险 gED|2%BXb
98.the risk of over reliance 信赖过度风险 RQ[/s
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99.the risk of incorrect rejection 误拒风险 "_LqIW1
100. the risk of incorrect acceptance 误受风险 ~Gmt,l!b
101.working trial balance 试算平衡表 Kr'? h'F
102.index and cross-referencing 索引和交叉索引 g
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103.cash receipt 现金收入 eGg6wd
104.cash disbursement 现金支出 T
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105.bank statement 银行对账单 h%$^s
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106.bank reconciliation 银行存款余额调节表 a%U#PF6
107.balance sheet date 资产负债表日 zSD_t
108.net realizable value 可变现净值 *yw!Y{e!9
109.storeroom 仓库 ?Y
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110.sale invoice 销售发票 Q|{b8K
111.price list 价目表 lb}RPvQE
112.positive confirmation request 积极式询证函 jUNt4
113.negative confirmation request 消极式询证函 _eq$C=3Ta
114.purchase requisition 请购单 YaSBIq{z
115.receiving report 验收报告 g.di3GGi
116.gross margin 毛利 @iV-pJ-
117.manufacturing overhead 制造费用 $\vNS
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118.material requisition 领料单 9O-~Ws ;
119.inventory-taking 存货盘点 Y DHP-0?
120.bond certificate 债券 K-\wx5#l/
121.stock certificate 股票
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122.audit report 审计报告 SPdEO3
123.entity 被审计单位 HBvyX`-
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 x=xo9wEg
126.qualified opinion 保留意见 ]i6*$qgma
127.disclaimer of opinion 无法表示意见 y;fF|t<y
128.adverse opinion 否定意见 $ .$nv~f
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A (1)ABC 作业基础成本计算 "5k6FV
A (2)absorbed overhead 已吸收制造费用 }riM-
A (3)absorption costing 吸收成本计算 k'|yUJ,
A (4)account 账户,报表 k)Lhzr[
A (5)accounting postulate 会计假设 MG.c`t/w
A (6)accounting series release 会计公告文件 c CDT27@
A (7)accounting valuation 会计计价 s#aj5_G
A (8)account sale 承销清单 p&Q
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A (9)accountability concept 经营责任概念 xrBM`Bj0@
A (10)accountancy 会计职业 0{B<A^Bf
A (11)accountant 会计师 :vEfJSA
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A (12)accounting 会计 @w.DN)GPo
A (13)agency cost 代理成本 d7r!<u&/
A (14)accounting bases 会计基础 WvJ:yUb2
A (15)accounting manual 会计手册 oVZzvK(zR
A (16)accounting period 会计期间 O.QR1
A (17)accounting policies 会计方针 uQn
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A (18)accounting rate of return 会计报酬率 ({C[RsY=6
A (19)accounting reference date 会计参照日 ;T0X7MNx
A (20)accounting reference period 会计参照期间 H.>EO|p
A (21)accrual concept 应计概念 /ivVqOo
A (22)accrual expenses 应计费用 fUY05OMZ
A (23)acid test ration 速动比率(酸性测试比率) p6BDhT(RS
A (24)acquisition 购置 0U*f"5F
A (25)acquisition accounting 收购会计 ^swj!da
A (26)activity based accounting 作业基础成本计算 f'5
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A (27)adjusting events 调整事项 ^{=UKf{
A (28)administrative expenses 行政管理费 B[7,Hy,R
A (29)advice note 发货通知 #prYZcHv:_
A (30)amortization 摊销 nIlTzrf6
A (31)analytical review 分析性检查 oxeu%wj_
A (32)annual equivalent cost 年度等量成本法 ,:J[|9
A (33)annual report and accounts 年度报告和报表 ]R}(CaT1
A (34)appraisal cost 检验成本 }AB_i'C0
A (35)appropriation account 盈余分配账户 LprGsqr:
A (36)articles of association 公司章程细则 J!~kqNI
A (37)assets 资产 1QD49)
A (38)assets cover 资产保障 zGz}.-F
A (39)asset value per share 每股资产价值 YRBJ(v"9
A (40)associated company 联营公司 (2L
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A (41)attainable standard 可达标准 H? z
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A (42)attributable profit 可归属利润 aj1,h)P
A (43)audit 审计 0',buJncV
A (44)audit report 审计报告 s1::\&`za
A (45)auditing standards 审计准则 >\
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A (46)authorized share capital 额定股本 Ths~8{dMb
A (47)available hours 可用小时 <Rn-B).3bs
A (48)avoidable costs 可避免成本 B-KMlHe
B (49)back-to-back loan 易币贷款 7R79[:uwJ
B (50)backflush accounting 倒退成本计算 R6Md_t\
B (51)bad debts 坏帐 (=WYi~2v
B (52)bad debts ratio 坏帐比率 d*6/1vyjT
B (53)bank charges 银行手续费 _e>N3fT
B (54)bank overdraft 银行透支 w{L
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B (55)bank reconciliation 银行存款调节表 McS]aJfrk
B (56)bank statement 银行对账单 m6K7D(
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B (57)bankruptcy 破产 EHhc2^e
B (58)basis of apportionment 分摊基础 J|
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B (59)batch 批量 }s'=w]m
B (60)batch costing 分批成本计算 C<T6l'S{?
B (61)beta factor B(市场)风险因素 Ey U6^
B (62)bill 账单 VR1]CN"G
B (63)bill of exchange 汇票 CC3i@
B (64)bill of landing 提单 9a]o?>`E
B (65)bill of materials 用料预计单 V;CRs\aYf
B (66)bill payable 应付票据 }|;j2'(R
B (67)bill receivable 应收票据 /\mYXi\
B (68)bin card 存货记录卡 4 Cd5-I
B (69)bonus 红利 `~VL&o1>
B (70)book-keeping 薄记 +p jB/#4
B (71)Boston classification 波士顿分类 [!3cWJCt
B (72)breakeven chart 保本图 <=6F=u3PtU
B (73)breakeven point 保本点 acUyz2x
B (74)breaking-down time 复位时间 /&47qU4PJ
B (75)budget 预算 ,ZY\})`p
B (76)budget center 预算中心 45[,LJaMd
B (77)budget cost allowance 预算成本折让 n<FUaR>q}
B (78)budget manual 预算手册 Asuu
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B (79)budget period 预算期间 Zon7G6s9`
B (80)budgetary control 预算控制 @@\px66
B (81)budgeted capacity 预算生产能力 (7!pc
B (82)burden 制造费用 N>a~k}pP
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B (83)business center 经营中心 ju;OQC~[L]
B (84)business entity 营业个体 ONpvx5'#
B (85)business unit 经营单位 {%k[Z9*tO
B (86)buy-out management 管理性购买产权 `~lG5|
B (87)by-product 副产品 tQT<1Q02i
C (88)called-up share capital 催缴股本 6+ptL-Zt<
C (89)capacity 生产能力 e2V;6N
C (90)capacity ratios 生产能力比率 %1#|>^
C (91)capital 资本 V,c^Vqy
C (92)capital assets pricing model资本资产计价模式 $
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C (93)capital commitment 承诺资本 t(PA+~sIp
C (94)capital employed 已运用的资本 *w^!\
C (95)capital expenditure 资本支出 p-(V2SP/)t
C (96)capital expenditureauthorization 资本支出核准 %q;y74
C (97)capital expenditure control 资本支出控制 !@P{s'<:
C (98)capital expenditure proposal资本支出申请 >b0Bvx-
C (99)capital funding planning 资本基金筹集计划 ~Hg*vCd ?
C (100)capital gain 资本收益 :wRfk*Ly
C (101)capital investment appraisal资本投资评估 )`Qr=DIsW
C (102)capital maintenance 资本保全 e~># M$
C (103)capital resource planning 资本资源计划 >Q"3dw
C (104)capital surplus 资本盈余 _^RN$4.R>
C (105)capital turnover 资本周转率 Uh1UZ
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C (106)card 记录卡 KX!/n`
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C (107)cash 现金 n[i:$! ,
C (108)cash account 现金账户 qJl DQc-
C (109)cash book 现金账薄 n,-*$~{
C (110)cash cow 金牛产品 G i(
C (111)cash flow 现金流量 L:@COy
C (112)cash discounted 现金贴现 mrG#ox4$
C (113)cash flow budget 现金流量预算 4y5Q5)j
C (114)cash flow statement 现金流量表 b"td]H3h
C (115)cash ledger 现金分类账 @J^
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C (116)cash limit 现金限额 qyy. &+
C (117)CCA 现时成本会计 mxJe\[I
C (118)center 中心 \YF;/KwX$
C (119)changeover time 变更时间
5=9Eb
C (120)chartered entity 特许经济个体 5BLBcw\;
C (121)cheque 支票 Y![i=/
C (122)cheque register 支票登记薄 "5N$u(: b
C (123)coin analysis 零钱分类 l`X?C~JhJ
C (124)classification 分类 ;Tq4!w'rH
C (125)clock card 工时卡 0/z$W.!
C (126)code 代码 n
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C (127)commitment accounting 承诺确认会计 } 21!b :a
C (128)common cost 共同成本 SjA'<ZX>TM
C (129)company limited byguarantee 有限担保责任公司 x|^p9m"=%
C (130)company limited shares 股份有限公司
}LEasj
C (131)competitive position 竞争能力状况 d:]ZFk_*
C (132)concept 概念 rt)[}+ox
C (133)conglomerate 跨行业企业 , :KJ({wM
C (134)consistency concept 一致性概念 1Zo3K<*J
C (135)consolidated accounts 合并报表 # M3d =
C (136)consolidation accounting 合并会计 .p'McCV=
C (137)consortium 财团 S&cN+r
C (138)contingency plan 应急计划 ] ONmWo77o
C (139)contingent liabilities 或有负债 [{`&a#Q
C (140)continuous operation 连续生产 jzi^OI7
C (141)contra 抵消 M#8_Qbvfk
C (142)contract cost 合同成本 o:as}7/^
C (143)contract costing 合同成本计算 $Grk{]nT
C (144)contribution 贡献毛益 k"/}9[6:U5
C (145)contribution centre 贡献中心 |x _jpR
C (146)contribution chart 贡献图 _IxYnm`pc
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 hHOx ]
C (148)contribution to salesration 贡献毛益对销售比率 F6+4Yy+
C (149)control 控制 7fT_]H8
C (150)control account 控制帐户 (X2[}K
C (151)control limits 控制限度 k#V\O2lb
C (152)controllability concept 可控制概念 Ck/w:i@>?
C (153)controllable cost 可控制成本 @qA11C.hq
C (154)conversion cost 加工成本 ka_R|xG\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0Uk;&a0s
C (156)corporate appraisal 公司评估 E(*CEW.V*
C (157)corporate planning 公司计划 :V)=/mR
C (158)corporate social reporting 公司社会报告 !L)|N<
C (159)corporation 股份公司 'auYm
X
C (160)cost 成本 K[9P{0hA
C (161)cost account 成本帐户 ] J|#WtS
C (162)cost accounting 成本会计 Q+U" %
C (163)cost accounting manual 成本手册 k&u5`F
C (164)cost accounts calendar 成本报表的日历时间 A*]sN8
C (165)cost adjustment 成本调整 pYUQSsqC
C (166)cost allocation 成本分配 iWe'|Br
C (167)cost apportionment 成本分摊 wo86C[
C (168)cost attribution 成本归属 sbhUW>%.
C (169)cost audit 成本审计 x IL]Y7HWM
C (170)cost behaviour 成本性态 bK!uR&i^l
C (171)cost benefit analysis 成本效益分析 /}d)g4\j
C (172)cost center 成本中心 f
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C (173)cost driver 成本动因