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注会《审计》英语常用词汇 _$oE'lat
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1.audit 审计 'ztY>KV j
2.attestation 鉴证 8Z
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3.credibility 可信赖程度 ,ZnL38GW
4.audit of financial statements 财务报表审计 }c#W"y5l_
5.agreed-upon procedures 执行商定程序 w"
A{R
6.high levels of assurance 高水平保证 B;Co`o2
7.compilation 编制 lW]&a"1$
8.reliability 可靠性 T3-/+4$0v
9.relevance 相关性 )=0@4
10.professional skepticism 职业谨慎 @j%7tfW
11.objectivity 客观性 +V#dJ[,8;.
12. professional competence 专业胜任能力 @X_)%Y-^O
13.Senior/CPA-in-charge 项目经理 `<%
w4E
14.audit engagement letter 业务约定书 <_4'So>
15.recurring audit 连续审计 $- GwNG
16.the client 委托人 'tVe#oI
17.change CPA 更换注册会计师 }jg,[jw_"X
18.the existing CPA 现任注册会计师 @rr\Jf""z
19.the successor CPA 后任注册会计师 zZ8:>2Ps(
20.the preceding CPA前任注册会计师 Pa ^_s
21.issue the audit report 出具审计报告 >~T2MlRux
22.expert 专家 gyCXv0*z
23.the board of directors 董事会 dAjm4F-
24.knowledge of the entity‘ s business 了解被审计单位情况 j 2e|
25.assess material misstatement risks评估重大错报风险 hP
jL
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 AQ,%5MeqJ
27.a general knowledge of —— 初步了解―――的情况 m .^WSy
28.a more knowledge of—— 进一步了解的情况 KU_""T
29.the prior year‘s working papers 以前年度工作底稿
_,*QJ
30.minutes of meeting 会议纪要 kO
,vHg$
31.business risks 经营风险 r<"k
/
32.appropriateness 适当性 DWU(ld:_
33.accounting estimate 会计估计 SFRYX,0m
34.management representations 管理层声明 \Pd>$Q
35.going concern assumption 持续经营假设 8`q"] BQN
36.audit plan 审计计划 p{w;y6e
37.significant audit areas 重点审计领域 *(nu0
38.error 错误 g<i>252>
39.fraud舞弊 @u8kNXT;h
40.modified or additional procedures 修改或追加审计程序 Ia>~ph#]{`
41.misappropriation of assets 侵占资产 W1O Y}2kj
42.transactions without substance 虚假交易 p$6L_
*$
43.unusual pressures 异常压力 "T6s;'k
44.the suspected noncompliance 涉嫌存在违法行为 ~|`jIqU
45.materialiy 重要性
e:6mz\J
46.exceed the materiality level 超过重要性水平 6H|&HV(!R
47.approach the materiality level 接近重要性水平 l D]?9K29
48.an acceptably low level 可接受水平 J8DKia|h(
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 N\zUQ
J
50.misstatements or omissions 错报或漏报 GUsJF;;V
51.aggregate 总计 g"D:zK)
52.subsequent events 期后事项 gq)uv`3
53.adjust the financial statements 调整财务报表 A*? Qm
54.perform additional audit procedures 实施追加的审计程序 3:gF4(.
55.audit risk 审计风险 2%j"E{J&
56.detection risk 检查风险 iD:TKB_r
57.inappropriate audit opinion 不适当的审计意见 aOW$H:b
58.material misstatement 重大的错报 oh >0}Gc8
59.tolerable misstatement 可容忍错报 .c _qMTm"
60.the acceptable level of detection risk 可接受的检查风险 4pFoSs?\
61.assessed level of material misstatement risk 重大错报风险的评估水平 LLwC*) #
62.simall business 小规模企业 e41r!od
63.accounting system 会计系统 Njs'v;-K
64.test of control 控制测试 <GoZ>
65.walk-through test 穿行测试 Z]^O=kX
7k
66.communication 沟通 Qh4Z{c@
67.flow chart 流程图 r7*'s
68.reperformance of internal control 重新执行 +InFv"wt
69.audit evidence 审计证据 '6Yx03t
70.substantive procedures 实质性程序 ks<+gL{K|i
71.assertions 认定 aX35^K /
72.esistence 存在 _MUSXB'
73.occurrence 发生 ~"WN4
74.completeness 完整性 0u ,nSvch
75.rights and obligations 权利和义务 / U"3LX
76.valuation and allocation 计价和分摊 U p: M[S
77.cutoff 截止 Iz I
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78.accuracy 准确性 t8"yAYj
79.classification 分类 rh6m
80.inspection 检查 THnZbh4#)
81.supervision of counting 监盘 (e[8`C
82.observation 观察 w0fFm"A|W
83.confirmation 函证 &+8cI^kp
84.computation 计算 I>spJ5l
s
85.analytical procedures 分析程序 @%$<,$=
86.vouch 核对 i
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87.trace 追查 hdxq@%Vs
88.audit sampling 审计抽样 =' #yG(h
89.error 误差 GP=&S|hi
90.expected error 预期误差 GhY MO6Q4
91.population 总体 'E1m-kJz
92.sampling risk 抽样风险 Blv@u ?
93.non- sampling risk 非抽样风险 b`DPf@p^kc
94.sampling unit 抽样单位 ^Euqy,8}
95.statistical sampling 统计抽样 lAx^!#~\
96.tolerable error 可容忍误差 L:RMZp*bK
97.the risk of under reliance 信赖不足风险 p*"H&xA@
98.the risk of over reliance 信赖过度风险 <LA!L
99.the risk of incorrect rejection 误拒风险 S%k](\7!
100. the risk of incorrect acceptance 误受风险 Cw&U*H
101.working trial balance 试算平衡表 Kv-4VWh
102.index and cross-referencing 索引和交叉索引 ,.&y-?
103.cash receipt 现金收入 X2hyxTOp
104.cash disbursement 现金支出 8K0@*0
105.bank statement 银行对账单 m8<l2O=m
106.bank reconciliation 银行存款余额调节表 TClgywL
107.balance sheet date 资产负债表日 tJ!s
/|u(
108.net realizable value 可变现净值 MLn \b0
109.storeroom 仓库 U<mFwJ C]
110.sale invoice 销售发票 ,xsFBNCC
111.price list 价目表
oN7JNMT
112.positive confirmation request 积极式询证函 P|4qbm4%O,
113.negative confirmation request 消极式询证函 w-9fskd6e
114.purchase requisition 请购单 8.4+4Vxh
115.receiving report 验收报告 [DO UIR9
116.gross margin 毛利 &Ew{ {t;"
117.manufacturing overhead 制造费用 0*}%v:uN9
118.material requisition 领料单 W:
v
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119.inventory-taking 存货盘点 bClMM
120.bond certificate 债券 Kn+m9
121.stock certificate 股票
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122.audit report 审计报告 o&b1-=MC2
123.entity 被审计单位 !/Wp0E'A
124.addressee of the audit report 审计报告的收件人 o>}fKg<
125.unqualified opinion 无保留意见 ;;g'C*_
126.qualified opinion 保留意见 _0(
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127.disclaimer of opinion 无法表示意见 ~]&,v|g&
128.adverse opinion 否定意见 Y]gb`z$?
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A (1)ABC 作业基础成本计算 `8rInfV
A (2)absorbed overhead 已吸收制造费用 r^|AiYI)
A (3)absorption costing 吸收成本计算 #^~[\8v>
A (4)account 账户,报表 ?E:L6,a
A (5)accounting postulate 会计假设 [exIK
A (6)accounting series release 会计公告文件 bI?YNt,
A (7)accounting valuation 会计计价 3>t^Xu~
A (8)account sale 承销清单 <"Cacfg
A (9)accountability concept 经营责任概念 cy-Bhk0H
A (10)accountancy 会计职业 t^zmvPDK
A (11)accountant 会计师 x O~t
A (12)accounting 会计 DHlCus=ic
A (13)agency cost 代理成本 }- P
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A (14)accounting bases 会计基础 N?mTAF'M
A (15)accounting manual 会计手册 <i(<|/$
A (16)accounting period 会计期间 1EvK\
A (17)accounting policies 会计方针 ) ]x/3J@
A (18)accounting rate of return 会计报酬率 *.]M1
A (19)accounting reference date 会计参照日 _H+|Ic
A (20)accounting reference period 会计参照期间 }+1Y>W7q
A (21)accrual concept 应计概念 RiX~YLeM
A (22)accrual expenses 应计费用 m
gxoM|n6
A (23)acid test ration 速动比率(酸性测试比率) !$i*u-%4
A (24)acquisition 购置 39(]UO6^;
A (25)acquisition accounting 收购会计 8aHs I(
A (26)activity based accounting 作业基础成本计算 ;P#c!
A (27)adjusting events 调整事项 *>a+`|[1*
A (28)administrative expenses 行政管理费 v8>?,N#
A (29)advice note 发货通知 G$B( AWL
A (30)amortization 摊销 tgP x!5U
A (31)analytical review 分析性检查 "A6T'nOP
A (32)annual equivalent cost 年度等量成本法 ?4 fXCb]7
A (33)annual report and accounts 年度报告和报表 "=S< xT+
A (34)appraisal cost 检验成本 X <<hb
A (35)appropriation account 盈余分配账户 SXW8p>1Jw
A (36)articles of association 公司章程细则 c[~LI<>ic
A (37)assets 资产 ~K-c-Zs#z
A (38)assets cover 资产保障 [?vn>
A (39)asset value per share 每股资产价值 ?!:$Z4G
A (40)associated company 联营公司 _*SA_.0
A (41)attainable standard 可达标准 jeM/8~^4-
g{}{gBplnl
A (42)attributable profit 可归属利润 xA-u%Vf7@
A (43)audit 审计 Rt[zZv
A (44)audit report 审计报告 lStYfO:<'v
A (45)auditing standards 审计准则 "XEKoeG{
A (46)authorized share capital 额定股本 `T
gwa
A (47)available hours 可用小时 u&!QP4$"z
A (48)avoidable costs 可避免成本 =&J7
'nDP
B (49)back-to-back loan 易币贷款 >(}
I7
B (50)backflush accounting 倒退成本计算 ;%_fQNFb
B (51)bad debts 坏帐 \[Dxg`;4
B (52)bad debts ratio 坏帐比率 .UUY9@
B (53)bank charges 银行手续费 o6PDCaT7
B (54)bank overdraft 银行透支 *hP9d;-Ar
B (55)bank reconciliation 银行存款调节表 vyt
$
B (56)bank statement 银行对账单 I}#_Jt3R
B (57)bankruptcy 破产 d&dp#)._8
B (58)basis of apportionment 分摊基础 %)Pn<! L
B (59)batch 批量 'ow`e
j
B (60)batch costing 分批成本计算 /=5YHq>
B (61)beta factor B(市场)风险因素 q^e4
B (62)bill 账单 y3]7^+k
B (63)bill of exchange 汇票 vT#$`M<
B (64)bill of landing 提单 kXmnLxhS/
B (65)bill of materials 用料预计单 J
5Nz<
B (66)bill payable 应付票据 \Qh{uk[
B (67)bill receivable 应收票据 +$hqwNh@Z@
B (68)bin card 存货记录卡 b#:Pl`n6u
B (69)bonus 红利 rHir>
p
B (70)book-keeping 薄记 -\b$5oa(
B (71)Boston classification 波士顿分类 XF`,mV4
B (72)breakeven chart 保本图 PfaBzi9?f
B (73)breakeven point 保本点 SxHj3,`#C
B (74)breaking-down time 复位时间 GvL)SVv?
B (75)budget 预算 \BV$p2m5-
B (76)budget center 预算中心 NDJIaX:]
B (77)budget cost allowance 预算成本折让 #+vIq?
B (78)budget manual 预算手册 ]"jJ
gO^
B (79)budget period 预算期间 y&HfF~
B (80)budgetary control 预算控制 6/m|Sg.m
B (81)budgeted capacity 预算生产能力 eVobs2s
B (82)burden 制造费用 /.'tfy$
B (83)business center 经营中心 {xw"t9(fE
B (84)business entity 营业个体 kjo,?$r
%
B (85)business unit 经营单位 k* ayzg3F>
B (86)buy-out management 管理性购买产权 %6\e_y%
B (87)by-product 副产品 w"Q6'/P
C (88)called-up share capital 催缴股本 D;pfogK @
C (89)capacity 生产能力 ^^u{W|'CaH
C (90)capacity ratios 生产能力比率 nhfHY-l}7
C (91)capital 资本 gD"]uj<
C (92)capital assets pricing model资本资产计价模式 U#I8Rd I,
C (93)capital commitment 承诺资本 nN=o/z d
C (94)capital employed 已运用的资本 bZ-"R 6a$
C (95)capital expenditure 资本支出 7q>Y)*V
C (96)capital expenditureauthorization 资本支出核准 vtvF)jlX
C (97)capital expenditure control 资本支出控制
_I$\O5
C (98)capital expenditure proposal资本支出申请 h|=<I)}z
C (99)capital funding planning 资本基金筹集计划 J YA
C (100)capital gain 资本收益 i`]-rM%J#
C (101)capital investment appraisal资本投资评估 8i H'cX
C (102)capital maintenance 资本保全 :x36^{7
C (103)capital resource planning 资本资源计划 gWxpGW^eZ~
C (104)capital surplus 资本盈余 j-egsKR
C (105)capital turnover 资本周转率 3D)gy9T&l
C (106)card 记录卡 >vDa`| g
C (107)cash 现金 ^x Wu7q
C (108)cash account 现金账户 ~i)m(65:
C (109)cash book 现金账薄 <oweLRt
C (110)cash cow 金牛产品 _Eus<c
C (111)cash flow 现金流量 LL|uMe"Jb
C (112)cash discounted 现金贴现 K.y2 $b/
C (113)cash flow budget 现金流量预算 ze+_iQ5
C (114)cash flow statement 现金流量表 E?{{z4
C (115)cash ledger 现金分类账 E8[{U8)[;5
C (116)cash limit 现金限额 Pc+8CuN?
C (117)CCA 现时成本会计 k 8C[fRev
C (118)center 中心 %?GLMf7)
C (119)changeover time 变更时间 X@;o<2^
C (120)chartered entity 特许经济个体 ,G";ny[$
C (121)cheque 支票 WE_jT1
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C (122)cheque register 支票登记薄 V'kCd4
C (123)coin analysis 零钱分类 4eZ
C (124)classification 分类 V-#OiMWa~
C (125)clock card 工时卡 vdwh59W
C (126)code 代码 qb^jcy
C (127)commitment accounting 承诺确认会计 |T!^&t
C (128)common cost 共同成本 bPaE;?m
C (129)company limited byguarantee 有限担保责任公司 v9<7= D&x
C (130)company limited shares 股份有限公司 >EVlMt27'
C (131)competitive position 竞争能力状况 L*;XjacI]
C (132)concept 概念 .AEOf0t
C (133)conglomerate 跨行业企业 jwm2ZJW
C (134)consistency concept 一致性概念 fs8nYgv|Q
C (135)consolidated accounts 合并报表 ttazY#
C (136)consolidation accounting 合并会计 udRum7XW3
C (137)consortium 财团 tVSURYA8
C (138)contingency plan 应急计划 @x9DV{j)V
C (139)contingent liabilities 或有负债 N|Cx";,|FZ
C (140)continuous operation 连续生产 m!{}Y]FZn
C (141)contra 抵消 hD~P)@^
C (142)contract cost 合同成本 aBo8?VV]8
C (143)contract costing 合同成本计算 oV4+w_rrLc
C (144)contribution 贡献毛益 4WK@ap-~
C (145)contribution centre 贡献中心 x"hZOgFZ
C (146)contribution chart 贡献图 G k'j<a
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @,Je*5$o"
C (148)contribution to salesration 贡献毛益对销售比率 (~YFm"S
C (149)control 控制 DU_38tz
C (150)control account 控制帐户 p&
B
c<+3e
C (151)control limits 控制限度 JsNqijVC
C (152)controllability concept 可控制概念 bU`Ih# q
C (153)controllable cost 可控制成本 k=t\
C (154)conversion cost 加工成本 b`x7%?Qn
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 rg Q6/3}qc
C (156)corporate appraisal 公司评估 VieX5
C (157)corporate planning 公司计划 |K},f
,
C (158)corporate social reporting 公司社会报告
]dZ8]I<$C
C (159)corporation 股份公司 ;aZ$qgN*Y
C (160)cost 成本 X!+#1NPM
C (161)cost account 成本帐户 5O.dRp7dJ
C (162)cost accounting 成本会计 g+5{&YD
C (163)cost accounting manual 成本手册 aq~g54
C (164)cost accounts calendar 成本报表的日历时间 ;D Mv?-H
C (165)cost adjustment 成本调整 | aH;@V
C (166)cost allocation 成本分配 ("2ukHc
C (167)cost apportionment 成本分摊 r 5!ie!5gE
C (168)cost attribution 成本归属 :HSqa9>wa
C (169)cost audit 成本审计 oY!nM%z/
C (170)cost behaviour 成本性态 Wa
#!O$u
C (171)cost benefit analysis 成本效益分析 s?;rP,{:p
C (172)cost center 成本中心 */=5
m]
C (173)cost driver 成本动因