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注会《审计》英语常用词汇 bD^owa
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1.audit 审计 ,6/V"kqIP
2.attestation 鉴证 qK+5NF|
3.credibility 可信赖程度 mq l
Z?-
4.audit of financial statements 财务报表审计 s"|Pdc4
5.agreed-upon procedures 执行商定程序 LeQjvW9y
6.high levels of assurance 高水平保证 Sz~OX6L
7.compilation 编制 S/ *E,))m
8.reliability 可靠性 )BE1Q*=
n
9.relevance 相关性 SM'|+ d
10.professional skepticism 职业谨慎 bcyzhK=
11.objectivity 客观性 .}t
e>]A*
12. professional competence 专业胜任能力 ks tIgcI
13.Senior/CPA-in-charge 项目经理 #E[0ys1O
14.audit engagement letter 业务约定书 Xvv6~
15.recurring audit 连续审计 DXo|.!P=3
16.the client 委托人 }k0_5S
17.change CPA 更换注册会计师 I]575\bA
18.the existing CPA 现任注册会计师 h
8P)%p
19.the successor CPA 后任注册会计师 `uFdwO'DD
20.the preceding CPA前任注册会计师 _$'ashF
21.issue the audit report 出具审计报告 Dv"9qk
22.expert 专家 sK{e*[I>W
23.the board of directors 董事会 dM5-;
24.knowledge of the entity‘ s business 了解被审计单位情况 8}[).d160
25.assess material misstatement risks评估重大错报风险 ig!+2g
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 Y*^[P,+J*}
27.a general knowledge of —— 初步了解―――的情况 r$1Qf}J3=
28.a more knowledge of—— 进一步了解的情况 s1rCpzK0
29.the prior year‘s working papers 以前年度工作底稿 $`c:&
30.minutes of meeting 会议纪要 j.Hf/vi`z
31.business risks 经营风险 hM{bavd
32.appropriateness 适当性 NUZl`fu1Z4
33.accounting estimate 会计估计 9p/Bh$vJ
34.management representations 管理层声明 . vV|hSc
35.going concern assumption 持续经营假设 g(052]
36.audit plan 审计计划 uT{q9=w
37.significant audit areas 重点审计领域 3<!7>]A
38.error 错误 2HdC |$_+
39.fraud舞弊 bsX[UF
40.modified or additional procedures 修改或追加审计程序 ,hVli/
41.misappropriation of assets 侵占资产 zdYjF|
42.transactions without substance 虚假交易 \<' ?8ri#
43.unusual pressures 异常压力 |N2#ItBbW
44.the suspected noncompliance 涉嫌存在违法行为 >j/w@Fj
45.materialiy 重要性 ![1rzQvGDb
46.exceed the materiality level 超过重要性水平 *T/']t
47.approach the materiality level 接近重要性水平 Wc#24:OKe3
48.an acceptably low level 可接受水平 sT)CxOV
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 vQCy\Gi
50.misstatements or omissions 错报或漏报 6N4~~O
51.aggregate 总计 Y|n"dMrL
52.subsequent events 期后事项
)2.Si#
53.adjust the financial statements 调整财务报表 nKY6[|!#
54.perform additional audit procedures 实施追加的审计程序 tA;}h7/Lc~
55.audit risk 审计风险 oxs#866x
56.detection risk 检查风险 q1,~
57.inappropriate audit opinion 不适当的审计意见 <YY 14p
58.material misstatement 重大的错报 u_enqC3
59.tolerable misstatement 可容忍错报 b;n[mk
60.the acceptable level of detection risk 可接受的检查风险 xpt:BBo
61.assessed level of material misstatement risk 重大错报风险的评估水平 CrLrw T
62.simall business 小规模企业 ^sw?gH*
63.accounting system 会计系统 [WmM6UEVS
64.test of control 控制测试 ueudRb
65.walk-through test 穿行测试 r&CiSMS*
66.communication 沟通 K-4PI+qQ\
67.flow chart 流程图 S'" Df5
68.reperformance of internal control 重新执行 )pa]ui\t
69.audit evidence 审计证据 )e{aN+
70.substantive procedures 实质性程序 5+vaE
2v
71.assertions 认定 mt
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72.esistence 存在 @]j1:PN-
73.occurrence 发生 +[VXs~I
q
74.completeness 完整性 ^W^OfY
75.rights and obligations 权利和义务 @C$]//;
76.valuation and allocation 计价和分摊 GOPfXtkC
77.cutoff 截止 Ac@VGT:9
78.accuracy 准确性 c)J%`i$
79.classification 分类 ,bi^P>X
80.inspection 检查 jd:6:Fm
81.supervision of counting 监盘 OXA7w.^
82.observation 观察 V!Uc(
83.confirmation 函证 M]^5 s;y
84.computation 计算 V0@=^Bls
85.analytical procedures 分析程序 gdc<ZYcM
86.vouch 核对 2G7Wi!J
87.trace 追查 COlqcq'qAu
88.audit sampling 审计抽样 )5,v!X)
89.error 误差 -RwE%cr
90.expected error 预期误差 1zv'.uu.,
91.population 总体 0kh6@y3
92.sampling risk 抽样风险 4s-!7
93.non- sampling risk 非抽样风险 e6*8K@LHB
94.sampling unit 抽样单位 }vuO$
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95.statistical sampling 统计抽样 0J9x9j`&j
96.tolerable error 可容忍误差 P:c w|Q
97.the risk of under reliance 信赖不足风险 Ml_^
`vn
98.the risk of over reliance 信赖过度风险 ?s01@f#
99.the risk of incorrect rejection 误拒风险 Cdn J&N{
100. the risk of incorrect acceptance 误受风险 o!Zb0/AP)
101.working trial balance 试算平衡表 )nkY_'BV
102.index and cross-referencing 索引和交叉索引 L!9 2P{ K
103.cash receipt 现金收入 3og.y+.=U.
104.cash disbursement 现金支出 ftb\0,-
105.bank statement 银行对账单 pi(m7Ci"
106.bank reconciliation 银行存款余额调节表 |Cv!,]9:r
107.balance sheet date 资产负债表日 oA
1yIp
108.net realizable value 可变现净值 e'~3oqSvR
109.storeroom 仓库 1EK*g;H
110.sale invoice 销售发票 h p1Bi
111.price list 价目表 D.:Zx
112.positive confirmation request 积极式询证函 d]9z@Pd
113.negative confirmation request 消极式询证函 oH@78D0A
114.purchase requisition 请购单 { 6il`>=C
115.receiving report 验收报告 M`_0C38
116.gross margin 毛利 J.a]K[ci
117.manufacturing overhead 制造费用 :WEDAFq0
118.material requisition 领料单 5pX6t
119.inventory-taking 存货盘点
V~GDPJ+
120.bond certificate 债券 K(4_a``05
121.stock certificate 股票 Rcuz(yS8
122.audit report 审计报告 rq{$,/6.
123.entity 被审计单位 &ZO0r ^
124.addressee of the audit report 审计报告的收件人 &>O+}>lr9
125.unqualified opinion 无保留意见 m67V_s,7B
126.qualified opinion 保留意见 &oNAv-m^GD
127.disclaimer of opinion 无法表示意见 $xsd~L&
128.adverse opinion 否定意见 VbYdZCC
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A (1)ABC 作业基础成本计算 z{q`G wW
A (2)absorbed overhead 已吸收制造费用 ).O)p9
A (3)absorption costing 吸收成本计算 }MySaL>
A (4)account 账户,报表 w0.
u\
A (5)accounting postulate 会计假设 tQVVhXQ7
A (6)accounting series release 会计公告文件 @7}W=HB
A (7)accounting valuation 会计计价 X$
D6Ey
A (8)account sale 承销清单 [),ige
A (9)accountability concept 经营责任概念 q.vIc
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A (10)accountancy 会计职业 kJU2C=m@e2
A (11)accountant 会计师 %#+Hl0,Tt
A (12)accounting 会计 +`4A$#$+y
A (13)agency cost 代理成本 6Wn1{v0
A (14)accounting bases 会计基础 +@UV?"d
A (15)accounting manual 会计手册 )J |6 -C
A (16)accounting period 会计期间 btB%[]
A (17)accounting policies 会计方针 /r 5eWR1G
A (18)accounting rate of return 会计报酬率 ~*7]r`6\@
A (19)accounting reference date 会计参照日 , gHDx
A (20)accounting reference period 会计参照期间 U$g?!Yl0
A (21)accrual concept 应计概念 /Oono6j
A (22)accrual expenses 应计费用 *8q.YuZ
A (23)acid test ration 速动比率(酸性测试比率) )7@0[>
A (24)acquisition 购置 tPvpJX6kP
A (25)acquisition accounting 收购会计 NK+o1
A (26)activity based accounting 作业基础成本计算 `cO:<^%
A (27)adjusting events 调整事项 gw(z1L5
n
A (28)administrative expenses 行政管理费 'w/hw'F6
A (29)advice note 发货通知 y`Fw-!'o
A (30)amortization 摊销 M|-)GvR$J
A (31)analytical review 分析性检查 Kw}'W
8` c
A (32)annual equivalent cost 年度等量成本法 ~&O%N
A (33)annual report and accounts 年度报告和报表 rqq1TRg
A (34)appraisal cost 检验成本 ~[: 2I
A (35)appropriation account 盈余分配账户 /reX{Y
A (36)articles of association 公司章程细则 CLSK'+l
A (37)assets 资产 rQX zR
A (38)assets cover 资产保障 U*:!W=XN
A (39)asset value per share 每股资产价值 'qi}|I
A (40)associated company 联营公司 ^Cmyx3O^
A (41)attainable standard 可达标准 E7hhew
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A (42)attributable profit 可归属利润 w!CNRtM:~
A (43)audit 审计
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A (44)audit report 审计报告 V~bD)?M
A (45)auditing standards 审计准则 e!`i3KYn"
A (46)authorized share capital 额定股本 |{;G2G1[
A (47)available hours 可用小时 )"LJ
hLg
A (48)avoidable costs 可避免成本 l:%
GH
B (49)back-to-back loan 易币贷款 PH"%kCI:
B (50)backflush accounting 倒退成本计算 )[ ,A_3E
B (51)bad debts 坏帐 0V]s:S
B (52)bad debts ratio 坏帐比率 $M#>9QHhc
B (53)bank charges 银行手续费 @o^Ww
B (54)bank overdraft 银行透支 Bq>m{
B (55)bank reconciliation 银行存款调节表 67TwPvh
B (56)bank statement 银行对账单 Ymgw-NJ;(
B (57)bankruptcy 破产 DlT{`
B (58)basis of apportionment 分摊基础 _wcNgFx
B (59)batch 批量 H]!"Zq k
B (60)batch costing 分批成本计算 U.TA^S]`g
B (61)beta factor B(市场)风险因素 Jwp7gYZ
B (62)bill 账单 pp2~Meg
B (63)bill of exchange 汇票 \9d$@V
B (64)bill of landing 提单 / xQPTT
B (65)bill of materials 用料预计单 JRFtsio*
B (66)bill payable 应付票据 =xrv~
B (67)bill receivable 应收票据 d3Rw!slIq
B (68)bin card 存货记录卡 Fi1@MG5$2
B (69)bonus 红利 *A< 5*Db:F
B (70)book-keeping 薄记 r>\bW)e
B (71)Boston classification 波士顿分类 +
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B (72)breakeven chart 保本图 .
.-hAH
B (73)breakeven point 保本点 F
/Pep?'
B (74)breaking-down time 复位时间 N7_"H>O$0U
B (75)budget 预算 eFAnFJ][L
B (76)budget center 预算中心 fh{`Mz,o
B (77)budget cost allowance 预算成本折让 Ie^l~Gb
B (78)budget manual 预算手册 :LTN!jj
B (79)budget period 预算期间 _|]x2xb)
B (80)budgetary control 预算控制 &{RDM~
B (81)budgeted capacity 预算生产能力 ccnK#fn v
B (82)burden 制造费用 C>~TI,5a3
B (83)business center 经营中心 K#xvu1U
B (84)business entity 营业个体 fV:83|eQ
B (85)business unit 经营单位 i?gSC<a
B (86)buy-out management 管理性购买产权 @KA4N`
B (87)by-product 副产品 IAEAhqp
C (88)called-up share capital 催缴股本 nie% eC&U
C (89)capacity 生产能力 ]d`VT)~vje
C (90)capacity ratios 生产能力比率 fatf*}eln
C (91)capital 资本 `kr?j:g
C (92)capital assets pricing model资本资产计价模式 a>)f=uS
C (93)capital commitment 承诺资本 i&k7-<
C (94)capital employed 已运用的资本 to\Ni~a&
C (95)capital expenditure 资本支出 .KC++\{HE
C (96)capital expenditureauthorization 资本支出核准 ?8 {"x8W;
C (97)capital expenditure control 资本支出控制 rbQR,Nf2x
C (98)capital expenditure proposal资本支出申请 _wOt39e&
C (99)capital funding planning 资本基金筹集计划 J=L5=G7(
C (100)capital gain 资本收益 kR9-8I{J
C (101)capital investment appraisal资本投资评估 q9NoI(]e
C (102)capital maintenance 资本保全 +>9Q/E
C (103)capital resource planning 资本资源计划 ^J d
r>@
C (104)capital surplus 资本盈余 a:
S -
C (105)capital turnover 资本周转率 6r_)sHf
C (106)card 记录卡 y?0nI<}}HK
C (107)cash 现金 b[7]F
C (108)cash account 现金账户 8X0z~&
C (109)cash book 现金账薄 " Jr-J#gg
C (110)cash cow 金牛产品 }`"6aM
C (111)cash flow 现金流量 \?N2=jsu$
C (112)cash discounted 现金贴现 ??T#QQ
C (113)cash flow budget 现金流量预算 d %#b:(,
C (114)cash flow statement 现金流量表 wAd9
C (115)cash ledger 现金分类账 fT{Yg /j
C (116)cash limit 现金限额 "\=U)CJ
C (117)CCA 现时成本会计 d7i]FV
C (118)center 中心 JCaOK2
XT;
C (119)changeover time 变更时间 :Yks|VJ1
C (120)chartered entity 特许经济个体 CP{cAzHO
C (121)cheque 支票 3,=6@U
C (122)cheque register 支票登记薄 ?s _5&j7
C (123)coin analysis 零钱分类 o]:9')5^
C (124)classification 分类 &
=Wlaa/,&
C (125)clock card 工时卡 :yjFQ9^?&
C (126)code 代码 * 4Izy14e
C (127)commitment accounting 承诺确认会计 :@)>r9N
C (128)common cost 共同成本 xvy.=(
C (129)company limited byguarantee 有限担保责任公司 T#)P`q
C (130)company limited shares 股份有限公司 3Y~>qGQwh
C (131)competitive position 竞争能力状况 /=, nGk>
C (132)concept 概念 HK
r
Mim-
C (133)conglomerate 跨行业企业 @R
6@]Dm
C (134)consistency concept 一致性概念 ;\l,5EG
C (135)consolidated accounts 合并报表 _~
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C (136)consolidation accounting 合并会计 JZ#[
2mLh
C (137)consortium 财团 h@h! ,;
C (138)contingency plan 应急计划 IMfqiH)
C (139)contingent liabilities 或有负债 :h V7>
rr
C (140)continuous operation 连续生产 ][]
C (141)contra 抵消 rt|7h>RQ
C (142)contract cost 合同成本 QwJyY{O`
C (143)contract costing 合同成本计算 ${)b[22":
C (144)contribution 贡献毛益 L^Fy#p
C (145)contribution centre 贡献中心 /SrAW`;"
C (146)contribution chart 贡献图 f`/x"@~H5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 uH-)y,2&
C (148)contribution to salesration 贡献毛益对销售比率 #u
+ v_
C (149)control 控制 +H
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C (150)control account 控制帐户 O#u=c1
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C (151)control limits 控制限度 ^BL"wk
C (152)controllability concept 可控制概念 lA-h`rl/
C (153)controllable cost 可控制成本 So
5N5,u@=
C (154)conversion cost 加工成本 Z:7fV5b(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~WN:DXn
C (156)corporate appraisal 公司评估 3Le{\}-$.
C (157)corporate planning 公司计划 r)6M!_]AW
C (158)corporate social reporting 公司社会报告 h65-s
C (159)corporation 股份公司 t. '!`5G
C (160)cost 成本 2T
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C (161)cost account 成本帐户 8Bg;Kh6B
C (162)cost accounting 成本会计 X~i<g?]
C (163)cost accounting manual 成本手册 S@ f9c
C (164)cost accounts calendar 成本报表的日历时间 V#}kwON
C (165)cost adjustment 成本调整 1>&]R=
C (166)cost allocation 成本分配 0{[,E.
C (167)cost apportionment 成本分摊 lu6
(C
C (168)cost attribution 成本归属 e NafpK
C (169)cost audit 成本审计 :#~j:C|
C (170)cost behaviour 成本性态 PJ'E/C)i
C (171)cost benefit analysis 成本效益分析 t!\tF[9e
C (172)cost center 成本中心 IyPnp&_
C (173)cost driver 成本动因