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注会《审计》英语常用词汇 $dTfvd
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1.audit 审计 x*&&?nV Iz
2.attestation 鉴证 ?e y&Un"
3.credibility 可信赖程度 uxC
4.audit of financial statements 财务报表审计 Kwl qi]~
5.agreed-upon procedures 执行商定程序 5m.KtnT)
6.high levels of assurance 高水平保证 G:c8`*5Q
7.compilation 编制 M&djw`B
8.reliability 可靠性 &O6
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9.relevance 相关性 )yNw2+ ~5
10.professional skepticism 职业谨慎 I0w@
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11.objectivity 客观性 KtUGI.X
12. professional competence 专业胜任能力 AIl$qPKj&
13.Senior/CPA-in-charge 项目经理 u1)TG"+0
14.audit engagement letter 业务约定书 `+hy#1]
15.recurring audit 连续审计 p~q_0Pg%
16.the client 委托人 ?Tc)f_a
17.change CPA 更换注册会计师 foz5D9sQ
18.the existing CPA 现任注册会计师 85|95P.<
19.the successor CPA 后任注册会计师 ,/?%y\:J
20.the preceding CPA前任注册会计师 5&HT$"H:
21.issue the audit report 出具审计报告 &@W4^-9
22.expert 专家 X4} `>
23.the board of directors 董事会 tC?Aso
24.knowledge of the entity‘ s business 了解被审计单位情况 LPapD@Z
25.assess material misstatement risks评估重大错报风险 #'4<> G]
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2JA&{ch
27.a general knowledge of —— 初步了解―――的情况 uZ/7t(fy
28.a more knowledge of—— 进一步了解的情况 ^%oG8z,L
29.the prior year‘s working papers 以前年度工作底稿 _)
#=>$k\
30.minutes of meeting 会议纪要 ^3WIl]
31.business risks 经营风险 v$)@AE
32.appropriateness 适当性 /m
Q2;*|
33.accounting estimate 会计估计 r ,3Ww2X-
34.management representations 管理层声明 Tw`c6^%^y
35.going concern assumption 持续经营假设 )&Kn(l)
36.audit plan 审计计划 q: Bt]2x
37.significant audit areas 重点审计领域 mo|PrLV
38.error 错误 5mna7BCEb
39.fraud舞弊 Jcalf{W6
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 n b0 Py>4
42.transactions without substance 虚假交易 'HQ7
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43.unusual pressures 异常压力 foFg((tS
44.the suspected noncompliance 涉嫌存在违法行为 PTzp;.
45.materialiy 重要性 8K@"B
46.exceed the materiality level 超过重要性水平 6bbZ<E5At
47.approach the materiality level 接近重要性水平 l:zU_J6
48.an acceptably low level 可接受水平 t,=@hs
hN
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 4-]Do?
50.misstatements or omissions 错报或漏报 vh|Tb5W<
51.aggregate 总计 2fkIdy#n@
52.subsequent events 期后事项 mJ8{lXq3!
53.adjust the financial statements 调整财务报表 W>`g;[ W
54.perform additional audit procedures 实施追加的审计程序 W(uP`M%][0
55.audit risk 审计风险 aCU7w5
56.detection risk 检查风险 \3H<z@;
57.inappropriate audit opinion 不适当的审计意见 ?418*tXd
58.material misstatement 重大的错报 >/TB_ykb
59.tolerable misstatement 可容忍错报 fa!3/X+
60.the acceptable level of detection risk 可接受的检查风险 W{fULl
61.assessed level of material misstatement risk 重大错报风险的评估水平 HA^jk%53
62.simall business 小规模企业 CB*`
63.accounting system 会计系统 a%7"_{s1
64.test of control 控制测试 5
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65.walk-through test 穿行测试 5i!V}hE
66.communication 沟通 r{K\(UT]!
67.flow chart 流程图 !lQ#sL`
68.reperformance of internal control 重新执行 JqI6k6~Q^
69.audit evidence 审计证据 |8&-66pX
70.substantive procedures 实质性程序 O`wYMng)
71.assertions 认定 :DZLjC
72.esistence 存在 I@3Q=14k%
73.occurrence 发生 -"~L2f"
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74.completeness 完整性 M&uzOK+
75.rights and obligations 权利和义务 QD$}-D[
76.valuation and allocation 计价和分摊 >DDQ'W !
77.cutoff 截止 D^66p8t
78.accuracy 准确性 5TXg;v#Z
79.classification 分类
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80.inspection 检查 Dk)@>l:gI,
81.supervision of counting 监盘 V/aQ*V{
82.observation 观察 &mh Ln4^
83.confirmation 函证 La`h$=#`
84.computation 计算 P['X<Xt8
85.analytical procedures 分析程序 zc6Ho
86.vouch 核对 5a=nF9/
87.trace 追查
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88.audit sampling 审计抽样 2Ryp@c&r^
89.error 误差 KK:N [x
90.expected error 预期误差 Dz[566UD
91.population 总体 :fxWz
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92.sampling risk 抽样风险 e{,!|LhpQ
93.non- sampling risk 非抽样风险 [X;>*-
94.sampling unit 抽样单位 _ymJ~MK
95.statistical sampling 统计抽样 %
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96.tolerable error 可容忍误差 9aT L22U?
97.the risk of under reliance 信赖不足风险 OI~}e,[2z
98.the risk of over reliance 信赖过度风险 $GQphXb$
99.the risk of incorrect rejection 误拒风险 q&u$0XmV
100. the risk of incorrect acceptance 误受风险 *Y8XP8u/
101.working trial balance 试算平衡表 &(gm4bTg
102.index and cross-referencing 索引和交叉索引 ,+~2&>wj
103.cash receipt 现金收入
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104.cash disbursement 现金支出 ?sV[MsOsC
105.bank statement 银行对账单 `koOp
106.bank reconciliation 银行存款余额调节表 pp(H
PKs=}
107.balance sheet date 资产负债表日 2*+3RrJ
108.net realizable value 可变现净值 D^|jZOJ
109.storeroom 仓库 R"NGJu9
110.sale invoice 销售发票 ft{W/ * +_
111.price list 价目表 ]x1p!TSU
112.positive confirmation request 积极式询证函 8|w-XR
113.negative confirmation request 消极式询证函 <# >Oy&E
114.purchase requisition 请购单 TW>?h=.z
115.receiving report 验收报告 /E)9v$!
116.gross margin 毛利 *yrnK3
117.manufacturing overhead 制造费用 WS5A Y @(~
118.material requisition 领料单 Ru:n~77{
119.inventory-taking 存货盘点 ,NDh@VYe
120.bond certificate 债券
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121.stock certificate 股票 moCK-:
122.audit report 审计报告 sN-oEqS
123.entity 被审计单位 Z)NrhJC
124.addressee of the audit report 审计报告的收件人 9J?W '8s5
125.unqualified opinion 无保留意见 :ztyxJv1
126.qualified opinion 保留意见
pL~=Z?(B
127.disclaimer of opinion 无法表示意见 U M@naU
128.adverse opinion 否定意见 0Su_#".-*
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A (1)ABC 作业基础成本计算 oB4#J*
A (2)absorbed overhead 已吸收制造费用 2sUbiDe-
A (3)absorption costing 吸收成本计算 h77IWo6%
A (4)account 账户,报表 Lj iI+NJ
A (5)accounting postulate 会计假设 3g;T?E
A (6)accounting series release 会计公告文件 J2'K?|,m
A (7)accounting valuation 会计计价 a
RX
A (8)account sale 承销清单 r]0(qg
A (9)accountability concept 经营责任概念 )U'yUUi
A (10)accountancy 会计职业 85}
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A (11)accountant 会计师 Z9xR
A (12)accounting 会计 u^l*5F%DK
A (13)agency cost 代理成本 y<|)'(
A (14)accounting bases 会计基础 R3?:\d{
A (15)accounting manual 会计手册 +lKrj\Xj
A (16)accounting period 会计期间 3 q"7K
A (17)accounting policies 会计方针 [yC"el6PM
A (18)accounting rate of return 会计报酬率 }%+qP+O\
A (19)accounting reference date 会计参照日 b"t")U==
A (20)accounting reference period 会计参照期间 iOll WkF
A (21)accrual concept 应计概念 C%]."R cMC
A (22)accrual expenses 应计费用 b~j~
A (23)acid test ration 速动比率(酸性测试比率) '6X
%=f'^b
A (24)acquisition 购置 rCE;'? Y
A (25)acquisition accounting 收购会计 T
Mww
A (26)activity based accounting 作业基础成本计算 Y#`Lcg+r,
A (27)adjusting events 调整事项 }'TTtV:Q
A (28)administrative expenses 行政管理费 !y%+GwoW
A (29)advice note 发货通知 x<@kjfm5
A (30)amortization 摊销
fe';b[q)#
A (31)analytical review 分析性检查 9^!wUwB
A (32)annual equivalent cost 年度等量成本法 0V3gKd7
A (33)annual report and accounts 年度报告和报表 AFm,CINa
A (34)appraisal cost 检验成本 \
6:>{0\
A (35)appropriation account 盈余分配账户 gfm;xT/y
A (36)articles of association 公司章程细则 y:,9I`aW
A (37)assets 资产 <5I1 DF[
A (38)assets cover 资产保障 5U~O
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A (39)asset value per share 每股资产价值 Xem5@
(u
A (40)associated company 联营公司 4>YU8/Rw
A (41)attainable standard 可达标准 ]n5"Z,K
a.DX%C/5
A (42)attributable profit 可归属利润 ec?V[v
A (43)audit 审计 T(V8;!
A (44)audit report 审计报告 rrcwtLNbu
A (45)auditing standards 审计准则 &bLC(e]
A (46)authorized share capital 额定股本 sB6dpD
A (47)available hours 可用小时 zKxvN3!
A (48)avoidable costs 可避免成本 8R}K?+]
B (49)back-to-back loan 易币贷款 ,1
P[
B (50)backflush accounting 倒退成本计算 ~ezCu_
B (51)bad debts 坏帐 U CRAw3=
B (52)bad debts ratio 坏帐比率 z]$>+MH_
B (53)bank charges 银行手续费 o%`npi1y
B (54)bank overdraft 银行透支 {a@
>6)
B (55)bank reconciliation 银行存款调节表 0[)VO[
B (56)bank statement 银行对账单 ~{M@?8wi
B (57)bankruptcy 破产
c#QF
G1
B (58)basis of apportionment 分摊基础 9afh[3qm
B (59)batch 批量 e:OyjG5_
B (60)batch costing 分批成本计算 $KX[Zu%
B (61)beta factor B(市场)风险因素 C(
o.Cy6
B (62)bill 账单
rN"Xz
B (63)bill of exchange 汇票 x2k*|=$
B (64)bill of landing 提单 +j
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B (65)bill of materials 用料预计单 HabzCH
B (66)bill payable 应付票据 Go <'
B (67)bill receivable 应收票据 ^.vmF>$+I
B (68)bin card 存货记录卡 <GF @L
B (69)bonus 红利 a4&:@`=
B (70)book-keeping 薄记 gvyT-XI
B (71)Boston classification 波士顿分类 DMd ,8W7a
B (72)breakeven chart 保本图 =IHje;s
B (73)breakeven point 保本点 O@jqdJu
B (74)breaking-down time 复位时间 M&y5AB0
B (75)budget 预算 *vnXlV4L
B (76)budget center 预算中心 yN\e{;z`
B (77)budget cost allowance 预算成本折让 }1U*A#aN7K
B (78)budget manual 预算手册 #3 bv3m
B (79)budget period 预算期间 TvQ^DZbe
B (80)budgetary control 预算控制 y94kX:q
B (81)budgeted capacity 预算生产能力 (A{
NF(
B (82)burden 制造费用 Nfw YDY
B (83)business center 经营中心 i2PZ'
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B (84)business entity 营业个体 4 x,hj
B (85)business unit 经营单位 hCC}d0gf`n
B (86)buy-out management 管理性购买产权 2a `J%A
B (87)by-product 副产品 GaBTj_3
C (88)called-up share capital 催缴股本 7>n"}8i
C (89)capacity 生产能力 &U"X$aFc
C (90)capacity ratios 生产能力比率 -(IC~
C (91)capital 资本 =g~j=v,e
C (92)capital assets pricing model资本资产计价模式 >F3.c%VU]w
C (93)capital commitment 承诺资本 l67KJ
C (94)capital employed 已运用的资本 )a cV-+{
C (95)capital expenditure 资本支出 Zw$
OKU
C (96)capital expenditureauthorization 资本支出核准 *)> do
L
C (97)capital expenditure control 资本支出控制 5v9Vk`3'
C (98)capital expenditure proposal资本支出申请 `,Orf ZMb
C (99)capital funding planning 资本基金筹集计划 .Yx_:h=u
C (100)capital gain 资本收益 {/}^D-
C (101)capital investment appraisal资本投资评估 r{[OJc!
C (102)capital maintenance 资本保全 ZHkw6@|
C (103)capital resource planning 资本资源计划 aB"xqh)a}T
C (104)capital surplus 资本盈余 +a$|
Sc
C (105)capital turnover 资本周转率 Hk;-5A|9
C (106)card 记录卡 kX2d7yQZz
C (107)cash 现金 7[KCW
J
C (108)cash account 现金账户 v01#>,R
C (109)cash book 现金账薄 2z\;Q8g){r
C (110)cash cow 金牛产品 G7-!`-Nk
C (111)cash flow 现金流量 ?)i1b\4Go
C (112)cash discounted 现金贴现 #C*&R>IvY
C (113)cash flow budget 现金流量预算 w%xCTeK[
C (114)cash flow statement 现金流量表 &ao(!/im
C (115)cash ledger 现金分类账 >ttuum12w
C (116)cash limit 现金限额 +K{LQsR]
C (117)CCA 现时成本会计 8eyl,W=dn
C (118)center 中心 [ee30ELn
C (119)changeover time 变更时间 CMl~=[foW
C (120)chartered entity 特许经济个体 -MfQ&U
C (121)cheque 支票 <DZcra
C (122)cheque register 支票登记薄 &erm
`Ho
C (123)coin analysis 零钱分类 9DE)S)e8
C (124)classification 分类 g`?:=G:a*
C (125)clock card 工时卡 YD&_^3-XM
C (126)code 代码
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C (127)commitment accounting 承诺确认会计 N.hzKq][
C (128)common cost 共同成本 DWf$
X1M
C (129)company limited byguarantee 有限担保责任公司 5 DFZ^~
C (130)company limited shares 股份有限公司 3&*'6D
Tg
C (131)competitive position 竞争能力状况 ^o eJKjJ
C (132)concept 概念 9_huI'"p
C (133)conglomerate 跨行业企业 ngyY
C (134)consistency concept 一致性概念 "2hh-L7ql
C (135)consolidated accounts 合并报表 WzlC*iv
C (136)consolidation accounting 合并会计 ;n*J$B
C (137)consortium 财团
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C (138)contingency plan 应急计划 u%2KwRQ
C (139)contingent liabilities 或有负债 C1fyV]
C (140)continuous operation 连续生产 edpW8eND
C (141)contra 抵消 )Yj%#
C (142)contract cost 合同成本 R$6qoqv{yG
C (143)contract costing 合同成本计算 "JT;gaEm
C (144)contribution 贡献毛益 qnIew?-*
C (145)contribution centre 贡献中心 +)/Uu3"=
C (146)contribution chart 贡献图 [m2+9MMl
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !O)qYmK]|
C (148)contribution to salesration 贡献毛益对销售比率 8MF2K6
C (149)control 控制 -s"0/)HD
C (150)control account 控制帐户 L
*Y|ey
C (151)control limits 控制限度 0I%: BT
C (152)controllability concept 可控制概念 TV:<T
R
C (153)controllable cost 可控制成本 AH d-
C (154)conversion cost 加工成本 DW2>&|
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 >K:u?YD[
C (156)corporate appraisal 公司评估 IXq(jhm8bL
C (157)corporate planning 公司计划 f)6))
C (158)corporate social reporting 公司社会报告 )[&zCqDc
C (159)corporation 股份公司 #`ejU &!6
C (160)cost 成本 @ 4UxRp6+
C (161)cost account 成本帐户 Zb(t3I>n
C (162)cost accounting 成本会计 e!X(yJI[O6
C (163)cost accounting manual 成本手册 PT_KXk
C (164)cost accounts calendar 成本报表的日历时间 dM]#WBOPy
C (165)cost adjustment 成本调整 aj8R
b&
C (166)cost allocation 成本分配 0k[2jh
C (167)cost apportionment 成本分摊 OO-k|\{|
C (168)cost attribution 成本归属 7"Mk+'
C (169)cost audit 成本审计 ctn,
]ld
C (170)cost behaviour 成本性态 TFH
&(_b
C (171)cost benefit analysis 成本效益分析 2wlKBSON
C (172)cost center 成本中心 ,8VU&?`<}
C (173)cost driver 成本动因