2A>C+Y[7\
a1|c2kT
注会《审计》英语常用词汇 .EG*+,
n$YE !D'
=-qf ;5[|
1.audit 审计 gD6tHg>_
2.attestation 鉴证 "XhOsMJ
3.credibility 可信赖程度 $3 4j6;oN
4.audit of financial statements 财务报表审计 jN6b*-2
5.agreed-upon procedures 执行商定程序 <BPRV> 0X
6.high levels of assurance 高水平保证 wyzOcx>M
7.compilation 编制 GmbIFOT~
8.reliability 可靠性 5%P[^}
9.relevance 相关性 7@IFp~6<qK
10.professional skepticism 职业谨慎 t:=k)B
11.objectivity 客观性 (]XbP
W
12. professional competence 专业胜任能力 ?+Q$#pb
13.Senior/CPA-in-charge 项目经理 6- ]h5L]
14.audit engagement letter 业务约定书 U` hfvTi
15.recurring audit 连续审计 Fu%X
16.the client 委托人 xr.XU'
17.change CPA 更换注册会计师 _f3
WRyN0
18.the existing CPA 现任注册会计师 x'qWM/
19.the successor CPA 后任注册会计师 SdxY>;
20.the preceding CPA前任注册会计师 SX+4HJB
21.issue the audit report 出具审计报告 vbp-`M(
22.expert 专家 |sf*hlrJ
23.the board of directors 董事会 ej52AK7
24.knowledge of the entity‘ s business 了解被审计单位情况 ?PH/?QP
25.assess material misstatement risks评估重大错报风险 s}ADk-7
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 *,lh:
27.a general knowledge of —— 初步了解―――的情况 jV^C19
28.a more knowledge of—— 进一步了解的情况 Hbk&6kS
29.the prior year‘s working papers 以前年度工作底稿 !)c=1EX]"
30.minutes of meeting 会议纪要 b+@D_E-RJ
31.business risks 经营风险 *d>vR1
32.appropriateness 适当性
<uD qYT$6
33.accounting estimate 会计估计 d0
-~|`5
34.management representations 管理层声明 FVgMmYU
35.going concern assumption 持续经营假设 V7C1FV2
36.audit plan 审计计划 iCrxV{
37.significant audit areas 重点审计领域 a4&:@`=
38.error 错误 $"8d:N?I[
39.fraud舞弊 qVBL>9O*.
40.modified or additional procedures 修改或追加审计程序 p7C!G1+z
41.misappropriation of assets 侵占资产 L2fVLKH
42.transactions without substance 虚假交易 JMlV@t7y<
43.unusual pressures 异常压力 2*u.3,aW
44.the suspected noncompliance 涉嫌存在违法行为 xmr|'}Pt[
45.materialiy 重要性 :wipE]~4t
46.exceed the materiality level 超过重要性水平 V"#Jk!k9k
47.approach the materiality level 接近重要性水平 0pN{y}x,
48.an acceptably low level 可接受水平 !;dSC<
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 tg 85:
50.misstatements or omissions 错报或漏报 Oq+E6"<y;?
51.aggregate 总计 4 x,hj
52.subsequent events 期后事项 -@M3Dwsi3
53.adjust the financial statements 调整财务报表 jPk
c3dG
+
54.perform additional audit procedures 实施追加的审计程序 .Xd0
Q=1h
55.audit risk 审计风险 JE!("]&
56.detection risk 检查风险 <m-.aK{9
57.inappropriate audit opinion 不适当的审计意见 >]&X ^V%Q#
58.material misstatement 重大的错报 {DBIonY];
59.tolerable misstatement 可容忍错报 hz\WZ^
60.the acceptable level of detection risk 可接受的检查风险 <o0~H
61.assessed level of material misstatement risk 重大错报风险的评估水平 U<Jt50O
62.simall business 小规模企业 6E|
S
63.accounting system 会计系统 +\`rmI
64.test of control 控制测试 6t}XJB$+7
65.walk-through test 穿行测试 64U6C *w+
66.communication 沟通 ^$Krub{|
67.flow chart 流程图 6)[<)?A.[
68.reperformance of internal control 重新执行 QCpM|,drS
69.audit evidence 审计证据 ;&f1vi4
70.substantive procedures 实质性程序 {'R)4hL
71.assertions 认定 AhxGj+
72.esistence 存在 2o5;Uz1{
73.occurrence 发生 Y~qb;N\
74.completeness 完整性 FifbxL
75.rights and obligations 权利和义务 uGCp#>+
76.valuation and allocation 计价和分摊 YaL]>.;Z:"
77.cutoff 截止 S "
pI
78.accuracy 准确性 Gt~JA0+C)7
79.classification 分类 G!Zy
l^
80.inspection 检查 usOx=^?=
81.supervision of counting 监盘 !>g:Si"
82.observation 观察 AyVrk
8G
83.confirmation 函证 4tJa-7
84.computation 计算 1`-r#-MGG
85.analytical procedures 分析程序 NL!9U,h5|
86.vouch 核对 #I%s3
87.trace 追查 _x % 1 F
88.audit sampling 审计抽样 N
:W9},
89.error 误差
;dQAV\
90.expected error 预期误差 2]t i!<
91.population 总体 6E^~n
92.sampling risk 抽样风险 ^}>/n. %
93.non- sampling risk 非抽样风险 Rs7|}Dl}
94.sampling unit 抽样单位 IOEM[zhb$
95.statistical sampling 统计抽样 :"'nK6>
96.tolerable error 可容忍误差 Z'M`}3O
97.the risk of under reliance 信赖不足风险 -t3i^&fj8
98.the risk of over reliance 信赖过度风险 {p/YCch,
99.the risk of incorrect rejection 误拒风险 W`L!N&fB
100. the risk of incorrect acceptance 误受风险 *
jCW.ZLY
101.working trial balance 试算平衡表 *%A}x
102.index and cross-referencing 索引和交叉索引 G]*|H0j
103.cash receipt 现金收入 p;%<mUI
104.cash disbursement 现金支出 6 hiC?2b{x
105.bank statement 银行对账单 {-WTV"L5*2
106.bank reconciliation 银行存款余额调节表 +jV_Wz
107.balance sheet date 资产负债表日 bd \=h1
108.net realizable value 可变现净值 '^}+Fv<O
109.storeroom 仓库 NQLiWz-q
110.sale invoice 销售发票 5Op_*N{V
111.price list 价目表 MCYl{uH!
112.positive confirmation request 积极式询证函 u#jC#u^M
113.negative confirmation request 消极式询证函 _T*AC.
114.purchase requisition 请购单 'uC59X4l
115.receiving report 验收报告 flnVYQe
116.gross margin 毛利 $[(d X!]F
117.manufacturing overhead 制造费用 Yc#IFmC}
118.material requisition 领料单 m#H_*L0
119.inventory-taking 存货盘点 ]WL|~mG
120.bond certificate 债券 WS,7dz
121.stock certificate 股票 5D' bJ6PO
122.audit report 审计报告 BD*G1k_q
123.entity 被审计单位 -dRFA2Y
124.addressee of the audit report 审计报告的收件人 $p$dKH
125.unqualified opinion 无保留意见 JN[0L:
126.qualified opinion 保留意见 [Z<Z;=t
127.disclaimer of opinion 无法表示意见 Lj
8<'"U#
128.adverse opinion 否定意见 x';uCKWV
(S9f/i^
A (1)ABC 作业基础成本计算 eegx'VSX4
A (2)absorbed overhead 已吸收制造费用 >"d?(@PJ
A (3)absorption costing 吸收成本计算 m 7LUrU
A (4)account 账户,报表 S`=WF^
A (5)accounting postulate 会计假设 id,NONb\
A (6)accounting series release 会计公告文件 )K0i@hM(n
A (7)accounting valuation 会计计价 3W&S.$l
A (8)account sale 承销清单 =G${[V\
A (9)accountability concept 经营责任概念 !I8f#'p
A (10)accountancy 会计职业 I1=(. *B}
A (11)accountant 会计师 j43$]'-
A (12)accounting 会计 vg\/DbI'
A (13)agency cost 代理成本 ~]fJlfR*
A (14)accounting bases 会计基础 ,=PKd&
A (15)accounting manual 会计手册 kiUk4&1
A (16)accounting period 会计期间 9M-K]0S(
A (17)accounting policies 会计方针 a.kbov(
A (18)accounting rate of return 会计报酬率 `f`TS#V
A (19)accounting reference date 会计参照日 I:=dG[\h2
A (20)accounting reference period 会计参照期间 ?IW_O~Js
A (21)accrual concept 应计概念 !G?gsW0\h
A (22)accrual expenses 应计费用 qVgd(?hJ#
A (23)acid test ration 速动比率(酸性测试比率) +U8Bln
A (24)acquisition 购置 SvuTc!$?
A (25)acquisition accounting 收购会计 ,sQ93(Vo
A (26)activity based accounting 作业基础成本计算 <$i4?)f(
A (27)adjusting events 调整事项 uA~slS
Z
A (28)administrative expenses 行政管理费 Uems\I0
A (29)advice note 发货通知 ;L"!I3dM)
A (30)amortization 摊销 @WOM#Kc
A (31)analytical review 分析性检查 p
EusTP
A (32)annual equivalent cost 年度等量成本法 ?IhB-fd>@
A (33)annual report and accounts 年度报告和报表 %&+59vq
A (34)appraisal cost 检验成本 nC njq=
A (35)appropriation account 盈余分配账户 ]r/^9XaqtA
A (36)articles of association 公司章程细则 Pqp *
A (37)assets 资产 1mgLX_U9
A (38)assets cover 资产保障 r
o\1]`6
A (39)asset value per share 每股资产价值 ^vni&sJ
A (40)associated company 联营公司 Z"v
<0]rN
A (41)attainable standard 可达标准 %dttE)oH?
pGGmA;TC1
A (42)attributable profit 可归属利润 S2^>6/[xM
A (43)audit 审计 raUs%Y3
A (44)audit report 审计报告 R[Fn0fnLx
A (45)auditing standards 审计准则 f~h~5
A (46)authorized share capital 额定股本 \k@$~}xD,
A (47)available hours 可用小时 < n?=|g
A (48)avoidable costs 可避免成本 !iu5OX7K|
B (49)back-to-back loan 易币贷款 $:bih4@>
B (50)backflush accounting 倒退成本计算 c$H+g,7xQ-
B (51)bad debts 坏帐 t~p
y=\
B (52)bad debts ratio 坏帐比率 1|| nR4yK
B (53)bank charges 银行手续费 A o/vp-e
B (54)bank overdraft 银行透支 m
VxO$A,
B (55)bank reconciliation 银行存款调节表 +wfVL|.Wq
B (56)bank statement 银行对账单 {})$
9 9"x
B (57)bankruptcy 破产 1y5Ex:JVZT
B (58)basis of apportionment 分摊基础 AHbZQulC
B (59)batch 批量 ~}ovuf=%
B (60)batch costing 分批成本计算 HZjf`eM,
B (61)beta factor B(市场)风险因素 )N!>=
B (62)bill 账单 fg*@<'
B (63)bill of exchange 汇票 @F5f"8!.\
B (64)bill of landing 提单 `:|@Zln
B (65)bill of materials 用料预计单 tY/vL^mi
B (66)bill payable 应付票据 6d|q+]x_n
B (67)bill receivable 应收票据 4{na+M
B (68)bin card 存货记录卡 4,P
bg|
B (69)bonus 红利 IApT'QNM
B (70)book-keeping 薄记 Frm;Ej3?$
B (71)Boston classification 波士顿分类 n! h7
B (72)breakeven chart 保本图 #bnb': f
B (73)breakeven point 保本点 EtJ8^[u2J
B (74)breaking-down time 复位时间 l*
dV\ B
B (75)budget 预算 On_@HQ/FI
B (76)budget center 预算中心 })F*:9i*
B (77)budget cost allowance 预算成本折让 6^F'|Wh
B (78)budget manual 预算手册 P,xwSvO#M
B (79)budget period 预算期间 TJ_=1Y@z
B (80)budgetary control 预算控制 "MO
psb,
B (81)budgeted capacity 预算生产能力 v! hY
B (82)burden 制造费用 yW7'?
B (83)business center 经营中心 gX @`X
B (84)business entity 营业个体 =?Fkn4t
B (85)business unit 经营单位 n D6G
B (86)buy-out management 管理性购买产权 7(k^a)~PL
B (87)by-product 副产品 ?A*Kg;IU
C (88)called-up share capital 催缴股本 S33j?+Vs
C (89)capacity 生产能力 Qst$S} n
C (90)capacity ratios 生产能力比率 7'p8a<x
C (91)capital 资本 .T B"eUy
C (92)capital assets pricing model资本资产计价模式 @R6 ttx
C (93)capital commitment 承诺资本 <,@%*G1-
C (94)capital employed 已运用的资本 z%d#@w0X1
C (95)capital expenditure 资本支出 p3951-D
C (96)capital expenditureauthorization 资本支出核准 U.0kR/>Z=
C (97)capital expenditure control 资本支出控制 ^_5|
BT@
C (98)capital expenditure proposal资本支出申请 J>0b1
C (99)capital funding planning 资本基金筹集计划 ).412I
C (100)capital gain 资本收益 @r7:NU}
C (101)capital investment appraisal资本投资评估 b'p4wE>
C (102)capital maintenance 资本保全 ^q[gxuL_
C (103)capital resource planning 资本资源计划 rxZi8w>}
C (104)capital surplus 资本盈余 o+ O}Te
C (105)capital turnover 资本周转率 8G^<[`.@j
C (106)card 记录卡 Y$
Fj2nk+
C (107)cash 现金 0"WDH)7hJ
C (108)cash account 现金账户 KM,|} .@:
C (109)cash book 现金账薄 LO%!Z,}
C (110)cash cow 金牛产品 XFwLz
C (111)cash flow 现金流量 fL*T3[d
C (112)cash discounted 现金贴现 j f~wBmd7
C (113)cash flow budget 现金流量预算 sp9W?IJ 6c
C (114)cash flow statement 现金流量表 PH3 >9/H
C (115)cash ledger 现金分类账 -%c<IX>z9
C (116)cash limit 现金限额 U7$WiPTNL9
C (117)CCA 现时成本会计 + =$
C (118)center 中心 uBnoQ~Qd[z
C (119)changeover time 变更时间 fRZ KEIyk
C (120)chartered entity 特许经济个体 #E7AmmqD%
C (121)cheque 支票 G 7LIdn=
C (122)cheque register 支票登记薄 vG.9H_&
C (123)coin analysis 零钱分类 d=O3YNM:v
C (124)classification 分类 4\otq%Y
C (125)clock card 工时卡 h:bru:ef
C (126)code 代码 ,yMU@Vg
C (127)commitment accounting 承诺确认会计 AIijCL
C (128)common cost 共同成本 T Eu'*>g
C (129)company limited byguarantee 有限担保责任公司 ;T +pu>)
C (130)company limited shares 股份有限公司 `RRE(SiKU
C (131)competitive position 竞争能力状况 =duks\)O
C (132)concept 概念 T?
,P*l
C (133)conglomerate 跨行业企业 1=}qBR#scY
C (134)consistency concept 一致性概念 Y'VBz{brf
C (135)consolidated accounts 合并报表 JC?N_kP%W
C (136)consolidation accounting 合并会计 wEW4gz{s
C (137)consortium 财团 2{,n_w?Wy
C (138)contingency plan 应急计划 A
Io|TD5{~
C (139)contingent liabilities 或有负债 n'FwM\
C (140)continuous operation 连续生产 sq /]wzT:
C (141)contra 抵消 ?`_jFj+<\S
C (142)contract cost 合同成本 c:!z O\P#
C (143)contract costing 合同成本计算 ~ Hy,
7
C (144)contribution 贡献毛益 _Xcn
N:Rt
C (145)contribution centre 贡献中心 K*-@Q0"KM{
C (146)contribution chart 贡献图 Y]|:?G7l]
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 '])2k@o@
C (148)contribution to salesration 贡献毛益对销售比率 8|?LN8rp
C (149)control 控制 uGU;Y'W)
C (150)control account 控制帐户 XM1`x
C (151)control limits 控制限度 E; $+f
C (152)controllability concept 可控制概念 %qf V+^
C (153)controllable cost 可控制成本 y3u+_KY-
C (154)conversion cost 加工成本 una%[jTc
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 sM[I4.A
3
C (156)corporate appraisal 公司评估 nz.{P@[Qk
C (157)corporate planning 公司计划 /$N~O1"0)
C (158)corporate social reporting 公司社会报告 u6u=2
C (159)corporation 股份公司 @F*wg
C (160)cost 成本 |R/.r_x,V?
C (161)cost account 成本帐户 ">81J5qgd
C (162)cost accounting 成本会计 B?rSjdY4
C (163)cost accounting manual 成本手册 e-hjC6Q U
C (164)cost accounts calendar 成本报表的日历时间 T'
-FV
C (165)cost adjustment 成本调整 Z;Rp+X
C (166)cost allocation 成本分配 x`R
Tp:#
C (167)cost apportionment 成本分摊 LjFqZrH
C (168)cost attribution 成本归属 hg@
}@Wq\)
C (169)cost audit 成本审计 MTGiAFE
C (170)cost behaviour 成本性态 7}O.wUKw%
C (171)cost benefit analysis 成本效益分析 Z(>'0]G
C (172)cost center 成本中心 pE.PX
8
C (173)cost driver 成本动因