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注会《审计》英语常用词汇 R@7GCj
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1.audit 审计 *xv/b=
2.attestation 鉴证 bn*{*=(|
3.credibility 可信赖程度 5QL9w3L
4.audit of financial statements 财务报表审计 "#\bQf}
5.agreed-upon procedures 执行商定程序 @KW+?maW
6.high levels of assurance 高水平保证 S,"ChR
7.compilation 编制 q*RaX
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8.reliability 可靠性 1(:=jOfk
9.relevance 相关性 tRUsZl
10.professional skepticism 职业谨慎 3|83Jnh
11.objectivity 客观性 Zm;
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12. professional competence 专业胜任能力 9$P l'>5
13.Senior/CPA-in-charge 项目经理 Pv2nV!X6
14.audit engagement letter 业务约定书 vY0V{u?J
15.recurring audit 连续审计 o.
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16.the client 委托人 :S+U}Sm[
17.change CPA 更换注册会计师 &Xl_sDvt
18.the existing CPA 现任注册会计师 qh(-shZ4Du
19.the successor CPA 后任注册会计师 }d~FTre
20.the preceding CPA前任注册会计师 ZTBFV/{
21.issue the audit report 出具审计报告 @rK>yPhf
22.expert 专家 Z'EO
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 vZ nO
25.assess material misstatement risks评估重大错报风险 L1Cn
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 !{]v='
27.a general knowledge of —— 初步了解―――的情况 p\]LEP\z,
28.a more knowledge of—— 进一步了解的情况 h[`Op#^x3
29.the prior year‘s working papers 以前年度工作底稿 !iitx U
30.minutes of meeting 会议纪要 h-_0 A]
31.business risks 经营风险 aD/,c1
32.appropriateness 适当性 {ZsWZJ!
33.accounting estimate 会计估计 aji~brq
34.management representations 管理层声明 S~a:1
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35.going concern assumption 持续经营假设 ^$Eiz.
36.audit plan 审计计划 dVmAMQk.g
37.significant audit areas 重点审计领域 1M~:]}*<
38.error 错误 KEVy%AP=*h
39.fraud舞弊 kG;\
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40.modified or additional procedures 修改或追加审计程序 $Z7|t
41.misappropriation of assets 侵占资产 )V$
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42.transactions without substance 虚假交易 Q!+{MsZ
43.unusual pressures 异常压力 u.L8tR:(
44.the suspected noncompliance 涉嫌存在违法行为 a@=36gx)
45.materialiy 重要性 iJaNP%N
46.exceed the materiality level 超过重要性水平 g2 {?EP
47.approach the materiality level 接近重要性水平 Hj4w
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48.an acceptably low level 可接受水平 Ye=7Y57Nr
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 nhXp_Z9
50.misstatements or omissions 错报或漏报 %]sEt{
51.aggregate 总计 VF!kr1n!
52.subsequent events 期后事项 a9EI7pnq
53.adjust the financial statements 调整财务报表 dG~B3xg;5i
54.perform additional audit procedures 实施追加的审计程序 q(ET)xCeD
55.audit risk 审计风险 )|^<w
oli,
56.detection risk 检查风险 iJKm27 ">
57.inappropriate audit opinion 不适当的审计意见 ;pNbKf:
58.material misstatement 重大的错报 9Or4`JOO
59.tolerable misstatement 可容忍错报 m2<
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60.the acceptable level of detection risk 可接受的检查风险 K"6+X|yxE
61.assessed level of material misstatement risk 重大错报风险的评估水平 eGypXf%
62.simall business 小规模企业 X3=Jp'p$h
63.accounting system 会计系统 2hA66ar{$
64.test of control 控制测试 -2na::<K
65.walk-through test 穿行测试 [@)z $W
66.communication 沟通 ttq< )4
67.flow chart 流程图 l0_E9qh-i
68.reperformance of internal control 重新执行 xE-`
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69.audit evidence 审计证据 ND9>`I5
70.substantive procedures 实质性程序 D%Jc?6/I#3
71.assertions 认定 *DI:MBJY
72.esistence 存在 9oxf)pjw
73.occurrence 发生 sd@gEp
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74.completeness 完整性 f
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75.rights and obligations 权利和义务 f}ij=Y9
76.valuation and allocation 计价和分摊 @?cXa: tX
77.cutoff 截止 ^sn>p}Tg
78.accuracy 准确性 L\?g/l+k
79.classification 分类 nIKT w
80.inspection 检查 $HCAC4
81.supervision of counting 监盘 DHNii_w4v
82.observation 观察 jc~*#\N
83.confirmation 函证 C\>Mt
84.computation 计算 y~ 4nF
85.analytical procedures 分析程序 R qjDMN:
86.vouch 核对 T0"0/{5-_
87.trace 追查 I
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88.audit sampling 审计抽样 Q2pboZ86
89.error 误差 QDT{Xg*I
90.expected error 预期误差 #\S$$gP
91.population 总体 {,C8}8a W
92.sampling risk 抽样风险 nMdN$E
93.non- sampling risk 非抽样风险 u.4vp]eU
94.sampling unit 抽样单位 KY34 'Di
95.statistical sampling 统计抽样 nC{rs+P
96.tolerable error 可容忍误差 +X(^Q@
97.the risk of under reliance 信赖不足风险 KPe.AK,8
98.the risk of over reliance 信赖过度风险 BRzWZq%r3
99.the risk of incorrect rejection 误拒风险 wp
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100. the risk of incorrect acceptance 误受风险 xI\s9_"Qy
101.working trial balance 试算平衡表 QV7c9)<]'}
102.index and cross-referencing 索引和交叉索引 ,u^0V"hJ
103.cash receipt 现金收入 12'(MAP
104.cash disbursement 现金支出 B5r_+?=2e
105.bank statement 银行对账单 3$y L+%i
106.bank reconciliation 银行存款余额调节表 3[i!2iL.
107.balance sheet date 资产负债表日 !vp!\Zj7o
108.net realizable value 可变现净值 QuRg(K%:
109.storeroom 仓库 ` +UMZc
110.sale invoice 销售发票 jz7ltoP
111.price list 价目表 :.<TWBo V
112.positive confirmation request 积极式询证函 &j@J<*k
113.negative confirmation request 消极式询证函 K2K6
114.purchase requisition 请购单 .EZ
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115.receiving report 验收报告 $ 14DTjj
116.gross margin 毛利 ;fME4Sp
117.manufacturing overhead 制造费用 )j|y.[
118.material requisition 领料单 J6Nw-qF
119.inventory-taking 存货盘点 2
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120.bond certificate 债券 zd
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121.stock certificate 股票 w >BFgb?
122.audit report 审计报告 w*P4_=
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123.entity 被审计单位 `e=n(D
124.addressee of the audit report 审计报告的收件人 et}Y4,:
125.unqualified opinion 无保留意见 CvWEXY_P2
126.qualified opinion 保留意见 pyJOEL]1F
127.disclaimer of opinion 无法表示意见 0F'UFn>{
128.adverse opinion 否定意见 aDv/kFfn
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A (1)ABC 作业基础成本计算 w}q@VVB%
A (2)absorbed overhead 已吸收制造费用 NG!Q< !Y
A (3)absorption costing 吸收成本计算 KY
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A (4)account 账户,报表 KrG6z#)Uz
A (5)accounting postulate 会计假设 I/V#[K C
A (6)accounting series release 会计公告文件 NRF%Qd8I/2
A (7)accounting valuation 会计计价 fQ4$@
A (8)account sale 承销清单 -gGK(PIf
A (9)accountability concept 经营责任概念 3CPOZZ
A (10)accountancy 会计职业 /G+gk0FW
A (11)accountant 会计师 oxXW`C<
A (12)accounting 会计 ^Es)?>eah
A (13)agency cost 代理成本 BQ0P
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A (14)accounting bases 会计基础 cNc_
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A (15)accounting manual 会计手册 G6VHl:e7z
A (16)accounting period 会计期间 8\
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A (17)accounting policies 会计方针 <X&:tZ#/
A (18)accounting rate of return 会计报酬率 Cfb-:e$0
A (19)accounting reference date 会计参照日 gt (nZ
A (20)accounting reference period 会计参照期间 3Dv koV
A (21)accrual concept 应计概念 E'6P>6l5
A (22)accrual expenses 应计费用 bxe 97]
A (23)acid test ration 速动比率(酸性测试比率) yOz Kux8kB
A (24)acquisition 购置 b
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A (25)acquisition accounting 收购会计 T-i]O*u
A (26)activity based accounting 作业基础成本计算 iPpJ`i#@+
A (27)adjusting events 调整事项 =8_TOvSJ4p
A (28)administrative expenses 行政管理费 `~TGVa`D
A (29)advice note 发货通知 v 8a
A (30)amortization 摊销 { F8,^+b|
A (31)analytical review 分析性检查 6ng g*kE<
A (32)annual equivalent cost 年度等量成本法 i>zyn-CuW
A (33)annual report and accounts 年度报告和报表 7N=VVD~!b
A (34)appraisal cost 检验成本 )!-'S H
A (35)appropriation account 盈余分配账户 $m
oa8
A (36)articles of association 公司章程细则 mLA$F4/K
A (37)assets 资产 /loNOutw
A (38)assets cover 资产保障 Vs"Q-?
A (39)asset value per share 每股资产价值 wVtBeZa
A (40)associated company 联营公司 q0Pu6"^
A (41)attainable standard 可达标准 *OcptmY<
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A (42)attributable profit 可归属利润 P~Owv
s/=
A (43)audit 审计 boovCW
A (44)audit report 审计报告 OAOmd
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A (45)auditing standards 审计准则 H`@7o8oj1
A (46)authorized share capital 额定股本 $,42h
A (47)available hours 可用小时 t]%R4ymV
A (48)avoidable costs 可避免成本 -bfd><bs
B (49)back-to-back loan 易币贷款 GefgOlg5"
B (50)backflush accounting 倒退成本计算 q)zvePO#
B (51)bad debts 坏帐 Q NEaj\
B (52)bad debts ratio 坏帐比率 )6WU&0>AU8
B (53)bank charges 银行手续费 8;3FTF
B (54)bank overdraft 银行透支 42LV>X#i
B (55)bank reconciliation 银行存款调节表 75i)$}_1B
B (56)bank statement 银行对账单 1+iiiVbMH
B (57)bankruptcy 破产 TA7w:<
B (58)basis of apportionment 分摊基础 ABGL9;.8
B (59)batch 批量 O0RQ}~$'m
B (60)batch costing 分批成本计算 Mq?21gW
B (61)beta factor B(市场)风险因素 DLZ63'
B (62)bill 账单 GssoT<Y)Z
B (63)bill of exchange 汇票 t[~i
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B (64)bill of landing 提单 VZR6oia
B (65)bill of materials 用料预计单 4+:u2&I
B (66)bill payable 应付票据 8~&v\GDkF
B (67)bill receivable 应收票据 kfV}w,
B (68)bin card 存货记录卡 B4=gMVp1
B (69)bonus 红利 #*@Yil=1
B (70)book-keeping 薄记 ?zqXHv#x
B (71)Boston classification 波士顿分类 GvY8O|a
B (72)breakeven chart 保本图 8nM]G4H.f
B (73)breakeven point 保本点 a3[aXe
B (74)breaking-down time 复位时间 P)
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B (75)budget 预算 %+}\i'j7
B (76)budget center 预算中心 HtlXbzN%)
B (77)budget cost allowance 预算成本折让 .~']gih#
B (78)budget manual 预算手册 _qfdk@@g
B (79)budget period 预算期间
isqW?$s
B (80)budgetary control 预算控制 cvt2P}ma#
B (81)budgeted capacity 预算生产能力 1'U-n{fD
B (82)burden 制造费用 0)#I5tEre
B (83)business center 经营中心 u#QQCgrs
B (84)business entity 营业个体 w:Vs$,
B (85)business unit 经营单位 ruVm8BO
B (86)buy-out management 管理性购买产权 O.!?O(
B (87)by-product 副产品 7 m%|TwJN
C (88)called-up share capital 催缴股本 h/ic-iH(>
C (89)capacity 生产能力 IU/*YI%W
C (90)capacity ratios 生产能力比率 xk9]jQ7
C (91)capital 资本 ;x"B ):?\
C (92)capital assets pricing model资本资产计价模式 6}0#({s:R
C (93)capital commitment 承诺资本 h 9/68Gc?6
C (94)capital employed 已运用的资本 3? "GH1e
C (95)capital expenditure 资本支出 ;2^=#7I?
C (96)capital expenditureauthorization 资本支出核准 JdnZY.{S0
C (97)capital expenditure control 资本支出控制 -.y3:^){^
C (98)capital expenditure proposal资本支出申请 4*]`s|fbu
C (99)capital funding planning 资本基金筹集计划 fO+;%B
C (100)capital gain 资本收益 5UqCRz<,R
C (101)capital investment appraisal资本投资评估 Qw ED>G|
C (102)capital maintenance 资本保全 #cA}B
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C (103)capital resource planning 资本资源计划 }-kb"\X%g
C (104)capital surplus 资本盈余 s_|wvOW)'
C (105)capital turnover 资本周转率
aG!!z>
C (106)card 记录卡 ;a|A1DmZ
C (107)cash 现金 ;X>KP,/r$
C (108)cash account 现金账户 '
x|B'
C (109)cash book 现金账薄 VrDv d
C (110)cash cow 金牛产品 h$3Y,-4
C (111)cash flow 现金流量 {=kA8U
C (112)cash discounted 现金贴现
lVtgg?
C (113)cash flow budget 现金流量预算 L/shF}<
C (114)cash flow statement 现金流量表 /lUb9&yV
C (115)cash ledger 现金分类账 LY"/ Q
C (116)cash limit 现金限额 {.sF&(e
C (117)CCA 现时成本会计 vwg\qKqSM
C (118)center 中心 X~x]VKr/
C (119)changeover time 变更时间 NWf!c-':
C (120)chartered entity 特许经济个体 kZ2+=/DYN
C (121)cheque 支票 v/)dsSNZ0u
C (122)cheque register 支票登记薄 t+pI<c^]y
C (123)coin analysis 零钱分类 IV\@GM:ait
C (124)classification 分类 OLv(
C (125)clock card 工时卡 /OZF3Pft
C (126)code 代码 ?x:\RNB/
C (127)commitment accounting 承诺确认会计 UJQ!~g.y]
C (128)common cost 共同成本 j1g^Q$B>m
C (129)company limited byguarantee 有限担保责任公司 V'_^g7}l&
C (130)company limited shares 股份有限公司 *l|CrUa
C (131)competitive position 竞争能力状况 +Q{jV^IT9
C (132)concept 概念 [scPs,5Y
C (133)conglomerate 跨行业企业 K[sfsWQ.
C (134)consistency concept 一致性概念 h><;TAp
C (135)consolidated accounts 合并报表 ]+oPwp;il
C (136)consolidation accounting 合并会计 K@hv[4
C (137)consortium 财团 3ZC[H'|
C (138)contingency plan 应急计划 J,k{Bm
C (139)contingent liabilities 或有负债 K }r%OOn0
C (140)continuous operation 连续生产 rZ^DiFR
C (141)contra 抵消 yfq"at
j
C (142)contract cost 合同成本 >2_J(vm>
C (143)contract costing 合同成本计算 G.9?ApG9
C (144)contribution 贡献毛益 .L8S_Mz
C (145)contribution centre 贡献中心 {&3n{XrF(
C (146)contribution chart 贡献图 kfn5y#6NZ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 z[v MO%
C (148)contribution to salesration 贡献毛益对销售比率 98A ; R
C (149)control 控制 J)66\h=
C (150)control account 控制帐户 aRR*<dY
C (151)control limits 控制限度 ($]y*|Obn
C (152)controllability concept 可控制概念 z"R-Sme
C (153)controllable cost 可控制成本 G<$UcXg
C (154)conversion cost 加工成本 .'
#_
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 D\>CEBt
C (156)corporate appraisal 公司评估 XjWoUnz
C (157)corporate planning 公司计划 6kHAoERp
C (158)corporate social reporting 公司社会报告 b{9q
C (159)corporation 股份公司 8JGt|,
C (160)cost 成本 ;/$zBr`'
C (161)cost account 成本帐户 P#6y
C (162)cost accounting 成本会计 i9_ZK/*
C (163)cost accounting manual 成本手册 nx=Zl:Q}
C (164)cost accounts calendar 成本报表的日历时间 w
$pBACX
C (165)cost adjustment 成本调整 1S <V,9(
C (166)cost allocation 成本分配 8hGp?Ihu
C (167)cost apportionment 成本分摊 J
v'$6[?
C (168)cost attribution 成本归属 (@mvNlc:
C (169)cost audit 成本审计 cs,%Zk.xjw
C (170)cost behaviour 成本性态 G=(F-U;*
C (171)cost benefit analysis 成本效益分析 R9~%ORI#;
C (172)cost center 成本中心 _a^%
V9t
C (173)cost driver 成本动因