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注会《审计》英语常用词汇 uzpW0(_i3a
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1.audit 审计 2En^su$
2.attestation 鉴证 Y
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3.credibility 可信赖程度 _R?:?{r,
4.audit of financial statements 财务报表审计 /^T XGc.
5.agreed-upon procedures 执行商定程序 J$X{4
6.high levels of assurance 高水平保证 :yTpjC-S]
7.compilation 编制 >SR!*3$5
8.reliability 可靠性 }b5If7
9.relevance 相关性 ySk'#\d
10.professional skepticism 职业谨慎 FV->226o%
11.objectivity 客观性 Y={_o!9
12. professional competence 专业胜任能力 qz
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13.Senior/CPA-in-charge 项目经理 k;bdzcMkQ
14.audit engagement letter 业务约定书 .+ w#n<
15.recurring audit 连续审计 R;68C6 4
16.the client 委托人 <.yL&$9
17.change CPA 更换注册会计师 !^:)zORYR
18.the existing CPA 现任注册会计师 .0b$mSV[
19.the successor CPA 后任注册会计师 nA#FGfZ{Ge
20.the preceding CPA前任注册会计师 z[q#Dw
21.issue the audit report 出具审计报告 #o]/&T=N=
22.expert 专家 bm+
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23.the board of directors 董事会 @{|vW
24.knowledge of the entity‘ s business 了解被审计单位情况 "`jey)&H*M
25.assess material misstatement risks评估重大错报风险 -N3fhW#)
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 L\u6EMyV
27.a general knowledge of —— 初步了解―――的情况 /d\#|[S
28.a more knowledge of—— 进一步了解的情况 /Dl{I7W
29.the prior year‘s working papers 以前年度工作底稿 ~RRp5x _
30.minutes of meeting 会议纪要 zFn-VEJ)
31.business risks 经营风险 im6Rx=}E{
32.appropriateness 适当性 v l{G;[6
33.accounting estimate 会计估计 W".: 1ov#B
34.management representations 管理层声明 FXi"o
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35.going concern assumption 持续经营假设 TC%ENxDR
36.audit plan 审计计划 O
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37.significant audit areas 重点审计领域 I|27%i
38.error 错误 6!e I=h2P
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 l*`2EJ
41.misappropriation of assets 侵占资产 }?0At<(d
42.transactions without substance 虚假交易 Gidh
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43.unusual pressures 异常压力 8 )W{C>
44.the suspected noncompliance 涉嫌存在违法行为 SGuLL+|W#8
45.materialiy 重要性 GRt1]%l#$
46.exceed the materiality level 超过重要性水平 z ]@ Q
47.approach the materiality level 接近重要性水平 {b<;?Du s^
48.an acceptably low level 可接受水平 /i${ [1
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 NZ}DbA+g;|
50.misstatements or omissions 错报或漏报 Z+qTMm
51.aggregate 总计 U0PQ[Y#\
52.subsequent events 期后事项 <u'q._m
53.adjust the financial statements 调整财务报表 n%M-L[n
54.perform additional audit procedures 实施追加的审计程序 Aw3
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55.audit risk 审计风险 yMQZulCWE
56.detection risk 检查风险 =%}++7#
57.inappropriate audit opinion 不适当的审计意见 H1alf_(_
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58.material misstatement 重大的错报 `H:5D5]
59.tolerable misstatement 可容忍错报 jI-\~
60.the acceptable level of detection risk 可接受的检查风险 K|n$-WDG}
61.assessed level of material misstatement risk 重大错报风险的评估水平 Q/y^ff]=
62.simall business 小规模企业 /:YJ2AARY
63.accounting system 会计系统 LZ97nvK
64.test of control 控制测试 Y_H|Fl^
65.walk-through test 穿行测试 w;RG*rv
66.communication 沟通 ?x*Ve2+]
67.flow chart 流程图 XpFoSW#K
68.reperformance of internal control 重新执行 -27uh
69.audit evidence 审计证据 x2^Yvgc-
70.substantive procedures 实质性程序 @213KmB.
71.assertions 认定 [%8t~zg
72.esistence 存在 \5]${vs&s
73.occurrence 发生 1qR[&=/
74.completeness 完整性 ugZ-*e7
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 &m>yY{be
77.cutoff 截止 A[/_}bI|
78.accuracy 准确性 >
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79.classification 分类 jK[~dY
80.inspection 检查 @+9x8*~S'
81.supervision of counting 监盘 YkPc&
82.observation 观察 f{b$Y3
83.confirmation 函证 [r_YQ*+ej
84.computation 计算 x6, #Jp
85.analytical procedures 分析程序 'u\my
86.vouch 核对 <.DFa/G
87.trace 追查 h)W?8XdM
88.audit sampling 审计抽样 $_j\b4]%
89.error 误差 ,[64$=R8
90.expected error 预期误差 :'L^zGf
91.population 总体 n/
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92.sampling risk 抽样风险 ,
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93.non- sampling risk 非抽样风险 =@98Gl9!
94.sampling unit 抽样单位 !+&Rn\e%7
95.statistical sampling 统计抽样 $VWeo#b
96.tolerable error 可容忍误差 #].n0[
97.the risk of under reliance 信赖不足风险 @Axwj
98.the risk of over reliance 信赖过度风险 kRCuc}:SB
99.the risk of incorrect rejection 误拒风险 Hs%;uyI@$
100. the risk of incorrect acceptance 误受风险 .
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101.working trial balance 试算平衡表 `/zx2Tkk
102.index and cross-referencing 索引和交叉索引 QAp+LSm
103.cash receipt 现金收入 =}:9y6QR.
104.cash disbursement 现金支出 :8}iZ.
105.bank statement 银行对账单 3?Ml]=u
106.bank reconciliation 银行存款余额调节表 2"31k2H[
107.balance sheet date 资产负债表日 nUAoPE
108.net realizable value 可变现净值 sh $mOy
109.storeroom 仓库 @yBg)1A
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110.sale invoice 销售发票 uF xrv
111.price list 价目表 j,q8n`@
112.positive confirmation request 积极式询证函 h0YI
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113.negative confirmation request 消极式询证函 '$5.{o`s*1
114.purchase requisition 请购单 orGNza"A
115.receiving report 验收报告 =")}wl=s
116.gross margin 毛利 K#j<G]I( @
117.manufacturing overhead 制造费用 *
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118.material requisition 领料单 WaU+ZgDrG
119.inventory-taking 存货盘点 ;Up'+[Vj'C
120.bond certificate 债券 MYQZqlV
121.stock certificate 股票 RUJkfi=$
122.audit report 审计报告 l8I`%bu
123.entity 被审计单位 w\
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124.addressee of the audit report 审计报告的收件人 X!} t``
125.unqualified opinion 无保留意见 (x}>tm
126.qualified opinion 保留意见 mv7><C
127.disclaimer of opinion 无法表示意见 ?(9/V7HQ.5
128.adverse opinion 否定意见 \a:#e%]qz9
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A (1)ABC 作业基础成本计算 ` ZO#n
A (2)absorbed overhead 已吸收制造费用 .}.?b
A (3)absorption costing 吸收成本计算 X<\E
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A (4)account 账户,报表 {Y>5 [gp
A (5)accounting postulate 会计假设 9FB[`}
A (6)accounting series release 会计公告文件 6jv_j[[
A (7)accounting valuation 会计计价 Lu.D,oP
A (8)account sale 承销清单 0GUm~zi1
A (9)accountability concept 经营责任概念 r)ni;aP
A (10)accountancy 会计职业 ~U] "dbQ
A (11)accountant 会计师 Dj
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A (12)accounting 会计 %+\ PN
A (13)agency cost 代理成本 VMry$
A (14)accounting bases 会计基础 tUS)1*{_
A (15)accounting manual 会计手册 ?gknJ:
A (16)accounting period 会计期间 _a;
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A (17)accounting policies 会计方针 5a$Q}!6E.Y
A (18)accounting rate of return 会计报酬率 DuESLMhz
A (19)accounting reference date 会计参照日 ]Gk;n/!
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A (20)accounting reference period 会计参照期间 8v$2*$
A (21)accrual concept 应计概念 &h(>jY7
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A (22)accrual expenses 应计费用 r57&F`{
A (23)acid test ration 速动比率(酸性测试比率) PI
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A (24)acquisition 购置 $]V,H"
A (25)acquisition accounting 收购会计 qOA+ao
A (26)activity based accounting 作业基础成本计算 <evvNSE
A (27)adjusting events 调整事项 Ttr)e:
A (28)administrative expenses 行政管理费 RMinZ}/
A (29)advice note 发货通知 9YpgzCx
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A (30)amortization 摊销 ^$8@B]*
A (31)analytical review 分析性检查 -s?f <
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A (32)annual equivalent cost 年度等量成本法 j-l#n&M
A (33)annual report and accounts 年度报告和报表 `pMI@"m
A (34)appraisal cost 检验成本 r[doN
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A (35)appropriation account 盈余分配账户 H1?t2\V4
A (36)articles of association 公司章程细则 K|i:tHF
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A (37)assets 资产 C`G+b{o
A (38)assets cover 资产保障 eUBf-xA
A (39)asset value per share 每股资产价值 #?x!:i$-
A (40)associated company 联营公司 vY 0EffZ
A (41)attainable standard 可达标准 w=NM==cLj
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A (42)attributable profit 可归属利润 ^Rr!YnEN
A (43)audit 审计 -cgLEl1 J
A (44)audit report 审计报告 L/ L#[
A (45)auditing standards 审计准则 d#-scv}s5
A (46)authorized share capital 额定股本 ~]sj.>P
A (47)available hours 可用小时 b 7XTOB_HO
A (48)avoidable costs 可避免成本 / @v V^!#1
B (49)back-to-back loan 易币贷款 X;e=d+pw
B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 0V RV.Ml
B (52)bad debts ratio 坏帐比率 *5|;eN
B (53)bank charges 银行手续费 /9SEW!
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B (54)bank overdraft 银行透支 ^sF/-/ {?U
B (55)bank reconciliation 银行存款调节表 =3h?!
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B (56)bank statement 银行对账单 X!aC6gujOH
B (57)bankruptcy 破产 9"W
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B (58)basis of apportionment 分摊基础 )WBp.j /#
B (59)batch 批量 tPp9=e2[s
B (60)batch costing 分批成本计算 Mb!b0
B (61)beta factor B(市场)风险因素 ftb .CPWI
B (62)bill 账单 v}cTS@0
B (63)bill of exchange 汇票 ;JuBybJb
B (64)bill of landing 提单 {PGiNY%q
B (65)bill of materials 用料预计单 }1xD*[W
B (66)bill payable 应付票据 lU\v8!Ji
B (67)bill receivable 应收票据 YW14X
B (68)bin card 存货记录卡 r,43 gg
B (69)bonus 红利 T`zUgZ]
B (70)book-keeping 薄记 Ad}Nc"O
B (71)Boston classification 波士顿分类 gLDO|ADni
B (72)breakeven chart 保本图 q`Rc \aWB%
B (73)breakeven point 保本点 N*1{yl76x
B (74)breaking-down time 复位时间 s![Di
B (75)budget 预算 ;i'mma_!
B (76)budget center 预算中心 KgH_-REN
B (77)budget cost allowance 预算成本折让 +=Y[RCXT
B (78)budget manual 预算手册 4)Bk
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B (79)budget period 预算期间 We`6# \Z X
B (80)budgetary control 预算控制 $etw'c0
B (81)budgeted capacity 预算生产能力 5!s7`w]8*0
B (82)burden 制造费用 Z[ 53cVT^
B (83)business center 经营中心 DqJzsk'
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B (84)business entity 营业个体 6"oG
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B (85)business unit 经营单位 1 u~Xk?
B (86)buy-out management 管理性购买产权 ip+?k<]z
B (87)by-product 副产品 "d;
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C (88)called-up share capital 催缴股本 qNuBK6E#4
C (89)capacity 生产能力 mgd)w
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C (90)capacity ratios 生产能力比率 \H4$9lPk
C (91)capital 资本 3/{,}F$
C (92)capital assets pricing model资本资产计价模式 TpGnSD
C (93)capital commitment 承诺资本 Z?f-_NHg
C (94)capital employed 已运用的资本 \Dx;AK s
C (95)capital expenditure 资本支出 Z[G
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C (96)capital expenditureauthorization 资本支出核准 Im!fZ g
C (97)capital expenditure control 资本支出控制 5M&<tj/[a0
C (98)capital expenditure proposal资本支出申请 Z#t}yC%^d
C (99)capital funding planning 资本基金筹集计划 yog(
C (100)capital gain 资本收益 0sP*ChY5S
C (101)capital investment appraisal资本投资评估 cK1 Fv6V#
C (102)capital maintenance 资本保全 c }7gHud
C (103)capital resource planning 资本资源计划 iu iVr$E
C (104)capital surplus 资本盈余 e9;5.m
C (105)capital turnover 资本周转率 X/f?=U
C (106)card 记录卡 {+^&7JX
C (107)cash 现金
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C (108)cash account 现金账户 l+#uQo6cqQ
C (109)cash book 现金账薄 bO'?7=SC
C (110)cash cow 金牛产品 fyF8RTm{
C (111)cash flow 现金流量 j a'
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C (112)cash discounted 现金贴现 =/+f3
C (113)cash flow budget 现金流量预算 @:/H)F^x
C (114)cash flow statement 现金流量表 ++!'6!l
C (115)cash ledger 现金分类账 Ou]
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C (116)cash limit 现金限额 {Rz(0oD\
C (117)CCA 现时成本会计 EX/{W$
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C (118)center 中心 >aAsUL5W
C (119)changeover time 变更时间 'j\~> a3\
C (120)chartered entity 特许经济个体 >x*ef]aS
C (121)cheque 支票 YJF|J2u
C (122)cheque register 支票登记薄 ckkm}|&m
C (123)coin analysis 零钱分类 5
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C (124)classification 分类 6J<R;g23R]
C (125)clock card 工时卡 gn:&akg
C (126)code 代码 UE-1p
C (127)commitment accounting 承诺确认会计 W+i&!'
C (128)common cost 共同成本 R9-Uoc/
C (129)company limited byguarantee 有限担保责任公司 F):1@.S
C (130)company limited shares 股份有限公司 'd]t@[#
C (131)competitive position 竞争能力状况 *&~(>gNF,
C (132)concept 概念 "XLFw;o
C (133)conglomerate 跨行业企业 K2gF;(
C (134)consistency concept 一致性概念 hO2W!68
C (135)consolidated accounts 合并报表 hf:\^w
C (136)consolidation accounting 合并会计 =@P]eK
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C (137)consortium 财团 6eQa@[.Q
C (138)contingency plan 应急计划 W.l#@p
C (139)contingent liabilities 或有负债 E/2_@&U
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C (140)continuous operation 连续生产 L5wR4Ue)
C (141)contra 抵消 p^s:s-"f\
C (142)contract cost 合同成本 MDoV84Fh
C (143)contract costing 合同成本计算 :pLaxWus!
C (144)contribution 贡献毛益 ~{ucr#]C
C (145)contribution centre 贡献中心 #'97mg
C (146)contribution chart 贡献图 bb}Fu/S
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 `(xzCRX
C (148)contribution to salesration 贡献毛益对销售比率 $lg{J$
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C (149)control 控制 qb$M.-\ne
C (150)control account 控制帐户 HHL7z,%f
C (151)control limits 控制限度 L|p+;ex
C (152)controllability concept 可控制概念 mM'uRhO+
C (153)controllable cost 可控制成本 ^@)*voP#G
C (154)conversion cost 加工成本 \F14]`i
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 HfEl
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C (156)corporate appraisal 公司评估 6$t
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C (157)corporate planning 公司计划 _FCg5F2U
C (158)corporate social reporting 公司社会报告 oK3PA
C (159)corporation 股份公司 !$p E=~1C
C (160)cost 成本 kBtzJ#j B
C (161)cost account 成本帐户 !`dMTW
C (162)cost accounting 成本会计 aWY#gI{
C (163)cost accounting manual 成本手册 0*]ZC'pm
C (164)cost accounts calendar 成本报表的日历时间 N7!(4|14
C (165)cost adjustment 成本调整 Nk<H=kw+
C (166)cost allocation 成本分配 ^nLk{<D35
C (167)cost apportionment 成本分摊 bZ}T;!U?I
C (168)cost attribution 成本归属 zh5ovA%
C (169)cost audit 成本审计 1-.(pA'
C (170)cost behaviour 成本性态 5Vr#>W
C (171)cost benefit analysis 成本效益分析 Qp-P[Tc
C (172)cost center 成本中心 QO %;%p*
C (173)cost driver 成本动因