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注会《审计》英语常用词汇 SK2J`*
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1.audit 审计 1j${,>4tQ
2.attestation 鉴证 qd#(`%_/
3.credibility 可信赖程度 `Yo-5h
4.audit of financial statements 财务报表审计 }`+^|1
5.agreed-upon procedures 执行商定程序 &vJ(P!2f<
6.high levels of assurance 高水平保证 7gZVg@
7.compilation 编制
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8.reliability 可靠性 ^a:vJ)WB7
9.relevance 相关性 .g(\B
10.professional skepticism 职业谨慎 |p=.Gg=2
11.objectivity 客观性 *pS7/Qe
12. professional competence 专业胜任能力 WwCK K
13.Senior/CPA-in-charge 项目经理 6N)<
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14.audit engagement letter 业务约定书 84hi, S5P
15.recurring audit 连续审计 V,|Bzcz
16.the client 委托人 k#IS,NKE
17.change CPA 更换注册会计师 <'o 'H
18.the existing CPA 现任注册会计师 3[|:sa8?s
19.the successor CPA 后任注册会计师 WacU@L $A
20.the preceding CPA前任注册会计师 PJSDY1T
21.issue the audit report 出具审计报告 @^XkU(m
22.expert 专家 '5OVs:)"^
23.the board of directors 董事会 rH2tC=%
24.knowledge of the entity‘ s business 了解被审计单位情况
x[.z"$T@
25.assess material misstatement risks评估重大错报风险 <x>k3bD
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 xsY>{/C
27.a general knowledge of —— 初步了解―――的情况 *$4A|EA V
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 {'=Nb
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30.minutes of meeting 会议纪要 Z)6nu)
31.business risks 经营风险 vxzf[
32.appropriateness 适当性 -!bLMLIg
33.accounting estimate 会计估计 I 1VEm?CQ
34.management representations 管理层声明 SG+i\yu$h0
35.going concern assumption 持续经营假设 3wa<,^kqy
36.audit plan 审计计划 C9z~)aL
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37.significant audit areas 重点审计领域 M|Lw`?T
38.error 错误 ]` &[Se d
39.fraud舞弊 H[_uVv;}6
40.modified or additional procedures 修改或追加审计程序 }G,SqpcG
41.misappropriation of assets 侵占资产 die2<'\4%
42.transactions without substance 虚假交易 1
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43.unusual pressures 异常压力 )kY_"= d
44.the suspected noncompliance 涉嫌存在违法行为 /F8\%l+
45.materialiy 重要性 <p L;-
46.exceed the materiality level 超过重要性水平 r3BDq
47.approach the materiality level 接近重要性水平 n[MIa]dK
48.an acceptably low level 可接受水平 u=v%7c2Mx}
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 )o'U0rAx|a
50.misstatements or omissions 错报或漏报 Z9
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51.aggregate 总计 3qxG?G N
52.subsequent events 期后事项 8NF;k5
53.adjust the financial statements 调整财务报表 .
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54.perform additional audit procedures 实施追加的审计程序 8)q]^
55.audit risk 审计风险 L9unhx
56.detection risk 检查风险 Y=WN4w
57.inappropriate audit opinion 不适当的审计意见 5S-o
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58.material misstatement 重大的错报 )zL"r8si
59.tolerable misstatement 可容忍错报 .5[LQR
60.the acceptable level of detection risk 可接受的检查风险 ubN"(F:!-S
61.assessed level of material misstatement risk 重大错报风险的评估水平 eI=Y~jy
62.simall business 小规模企业 x}8T[
63.accounting system 会计系统 FOUs=
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64.test of control 控制测试 lJ>QTZH!wW
65.walk-through test 穿行测试 ZTPOD.:#
66.communication 沟通 G}?P
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67.flow chart 流程图 +VpE-X=T
68.reperformance of internal control 重新执行 3EW f|6RI
69.audit evidence 审计证据 XpAq=p0;
70.substantive procedures 实质性程序 s=%+o&B
71.assertions 认定 D'sboOY
72.esistence 存在 E_gDwWot
73.occurrence 发生 _]~
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74.completeness 完整性 3RH#e1Y
75.rights and obligations 权利和义务 o YI=p3l
76.valuation and allocation 计价和分摊 "/K&qj
77.cutoff 截止
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78.accuracy 准确性 cmGj0YUQ1
79.classification 分类 m5;[,He
80.inspection 检查 l^eNZ3:H
81.supervision of counting 监盘 HfeflGme*
82.observation 观察 ,,H$>r_;
83.confirmation 函证 T~~$=vP9
84.computation 计算 k\thEEVP0*
85.analytical procedures 分析程序 Xx<&6
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86.vouch 核对 a^}P_hg}-
87.trace 追查 Sp$x%p0
88.audit sampling 审计抽样 m[Ac'la
89.error 误差 @Jn:!8U0
90.expected error 预期误差 ^(m6g &$(
91.population 总体
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92.sampling risk 抽样风险 -.Pu5et4
93.non- sampling risk 非抽样风险 0*:hm%g
94.sampling unit 抽样单位 0qd;'r<
95.statistical sampling 统计抽样 gjN!_^_
96.tolerable error 可容忍误差 zQj%ds:
97.the risk of under reliance 信赖不足风险 F?,&y
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98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 AoOG[to7
100. the risk of incorrect acceptance 误受风险 'St= izhd
101.working trial balance 试算平衡表 `0G.Y
102.index and cross-referencing 索引和交叉索引 ch8w'
103.cash receipt 现金收入 Gx* 0$4xJ3
104.cash disbursement 现金支出 8W<)c
105.bank statement 银行对账单 3(GrDO9^
106.bank reconciliation 银行存款余额调节表 #M9D"
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107.balance sheet date 资产负债表日 dVGUhXN6
108.net realizable value 可变现净值 Q]g 4gj
109.storeroom 仓库 ?nSp?m;
110.sale invoice 销售发票 }:
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111.price list 价目表 |%cO"d^ri
112.positive confirmation request 积极式询证函 *u4X<oBS*
113.negative confirmation request 消极式询证函 _NqT8C4C
114.purchase requisition 请购单 5eSTT#[+R
115.receiving report 验收报告 0V,MDX}#_
116.gross margin 毛利 pr,1Wp0l
117.manufacturing overhead 制造费用 -Tkd@
118.material requisition 领料单 H|:)K^o
119.inventory-taking 存货盘点 2GKU9cV*`
120.bond certificate 债券 _5S$mc8K0
121.stock certificate 股票 F*]
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122.audit report 审计报告 I\%Lb
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123.entity 被审计单位 95 .'t}
124.addressee of the audit report 审计报告的收件人 u,
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125.unqualified opinion 无保留意见 yz$1qEII`q
126.qualified opinion 保留意见 U9[A(
127.disclaimer of opinion 无法表示意见 a<"& RnG(
128.adverse opinion 否定意见 8EEQV} 4
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A (1)ABC 作业基础成本计算 4kF .
A (2)absorbed overhead 已吸收制造费用 %s :
A (3)absorption costing 吸收成本计算 vG_v89t!ex
A (4)account 账户,报表 OmjT`,/
A (5)accounting postulate 会计假设 `0XbV A
A (6)accounting series release 会计公告文件 3N*C]
A (7)accounting valuation 会计计价 !=:MG#p
A (8)account sale 承销清单 K}/`YDu
A (9)accountability concept 经营责任概念 lnSE+YJ>
A (10)accountancy 会计职业 ts\>_/
A (11)accountant 会计师 5{/Pn%5
A (12)accounting 会计 PZg]zz=V4
A (13)agency cost 代理成本 wR+`("2{r
A (14)accounting bases 会计基础 V//q$/&8(
A (15)accounting manual 会计手册 skx=w<YO6]
A (16)accounting period 会计期间 -XIvj'u
A (17)accounting policies 会计方针 m:Cx~
A (18)accounting rate of return 会计报酬率 :XZom+>2n
A (19)accounting reference date 会计参照日 =}GyI_br;8
A (20)accounting reference period 会计参照期间 8[`<u[Iv
A (21)accrual concept 应计概念 2pNJWYW
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A (22)accrual expenses 应计费用 mf_'|
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A (23)acid test ration 速动比率(酸性测试比率) ZV4'
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A (24)acquisition 购置 ',s7h"
A (25)acquisition accounting 收购会计 NWwtq&pz2
A (26)activity based accounting 作业基础成本计算 [#6Esy8|
A (27)adjusting events 调整事项 xWb?i6)z&
A (28)administrative expenses 行政管理费 LF.~rmPa
A (29)advice note 发货通知 !;C(pnE
A (30)amortization 摊销 n
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A (31)analytical review 分析性检查 Wc;D{p?Lb
A (32)annual equivalent cost 年度等量成本法 Eq;frnw>q
A (33)annual report and accounts 年度报告和报表 6U9Fa=%>}
A (34)appraisal cost 检验成本 ^K8a#-
A (35)appropriation account 盈余分配账户 U9sub6w 6
A (36)articles of association 公司章程细则 s:F+bG}|
A (37)assets 资产 PlRs-% d
A (38)assets cover 资产保障 [\n.[4gq"
A (39)asset value per share 每股资产价值 |F{E4mg(o
A (40)associated company 联营公司 cD@lorj
A (41)attainable standard 可达标准 g}r5ohqC#
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A (42)attributable profit 可归属利润 }eFUw
A (43)audit 审计 G*p.JsZP
A (44)audit report 审计报告 G/44gKl
A (45)auditing standards 审计准则 Tm.w+@
A (46)authorized share capital 额定股本 WR EGRy
A (47)available hours 可用小时 i1@g Hk
A (48)avoidable costs 可避免成本 ']e4!
B (49)back-to-back loan 易币贷款 ;OqLNfU3y
B (50)backflush accounting 倒退成本计算 @7 HBXP
B (51)bad debts 坏帐 :Zo2@8@7
B (52)bad debts ratio 坏帐比率 QnLgP7Ft
B (53)bank charges 银行手续费 &YP>"<
B (54)bank overdraft 银行透支 p&doQh
B (55)bank reconciliation 银行存款调节表 2_v+q
B (56)bank statement 银行对账单 eG>Fn6G<g
B (57)bankruptcy 破产 A_U0HVx_
B (58)basis of apportionment 分摊基础 HTpd~W/\
B (59)batch 批量 F4(U~n<
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 4GA-dtyV&
B (62)bill 账单 a3IB, dr5P
B (63)bill of exchange 汇票 @soW f
B (64)bill of landing 提单 sswAI|6ou
B (65)bill of materials 用料预计单 2;r^~
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B (66)bill payable 应付票据 cty#@?"e
B (67)bill receivable 应收票据 vGp@YABM
B (68)bin card 存货记录卡 58U[r)/
B (69)bonus 红利 R!xc$`N
B (70)book-keeping 薄记 g~u!,Zc
B (71)Boston classification 波士顿分类 yN%Pe:R
B (72)breakeven chart 保本图 aJ;R8(*;\
B (73)breakeven point 保本点 0Hf-~6
B (74)breaking-down time 复位时间 -z1o~
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B (75)budget 预算 F$p,xFH#
B (76)budget center 预算中心 n :kxG
B (77)budget cost allowance 预算成本折让 k-0e#"B
B (78)budget manual 预算手册 o%Q2.
B (79)budget period 预算期间 RM$S|y{L
B (80)budgetary control 预算控制 scwlW
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B (81)budgeted capacity 预算生产能力 B%;+8]
B (82)burden 制造费用 tvCTC ey
B (83)business center 经营中心 D"5~-9<
B (84)business entity 营业个体
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B (85)business unit 经营单位 cu|q&
B (86)buy-out management 管理性购买产权 e$I:[>
B (87)by-product 副产品 .gg0:
C (88)called-up share capital 催缴股本 * OFT)S
C (89)capacity 生产能力 Py<
vN!
C (90)capacity ratios 生产能力比率 e{S`iO
C (91)capital 资本 "+Rm4_
C (92)capital assets pricing model资本资产计价模式 Z6pDQ^Ii
C (93)capital commitment 承诺资本 K2v)"|T)
C (94)capital employed 已运用的资本 -W
vAmi
C (95)capital expenditure 资本支出 U?yXTMD
C (96)capital expenditureauthorization 资本支出核准 n&&y\?n
C (97)capital expenditure control 资本支出控制 :7*\|2z
A
C (98)capital expenditure proposal资本支出申请 H[U*'
2TJ
C (99)capital funding planning 资本基金筹集计划 BtZm_SeA
C (100)capital gain 资本收益 cn{l
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C (101)capital investment appraisal资本投资评估 Q"uu&JC
C (102)capital maintenance 资本保全 !OemS7{
C (103)capital resource planning 资本资源计划 N`fY%"5U>
C (104)capital surplus 资本盈余 :g_ +{4
C (105)capital turnover 资本周转率 =2'^:
4Z
C (106)card 记录卡 qILr+zH
C (107)cash 现金 8yl/!O,v
C (108)cash account 现金账户 ?Kf@/jv
C (109)cash book 现金账薄 6Wp:W1E{`
C (110)cash cow 金牛产品 #y%Ao\~kG
C (111)cash flow 现金流量 ,oe4*b}O=.
C (112)cash discounted 现金贴现 _95t
gJ y
C (113)cash flow budget 现金流量预算 GV/FK{v5
C (114)cash flow statement 现金流量表 I`1=VC]^8
C (115)cash ledger 现金分类账 ](pD<FfS]'
C (116)cash limit 现金限额 ~o$=(EC
C (117)CCA 现时成本会计 ['j,S<Bu~
C (118)center 中心 y0^FTSQ|
C (119)changeover time 变更时间 beoMLHp
C (120)chartered entity 特许经济个体 ) 'KHUa9
C (121)cheque 支票 D1 z3E;:
C (122)cheque register 支票登记薄 o,I642R~
C (123)coin analysis 零钱分类 yKJp37R
C (124)classification 分类 @"0qS:s]X
C (125)clock card 工时卡 ,"v%
C (126)code 代码 =?hlgQ
C (127)commitment accounting 承诺确认会计 !h\3cs`QU
C (128)common cost 共同成本 ^&%?Q_]
C (129)company limited byguarantee 有限担保责任公司 4B]a8
C (130)company limited shares 股份有限公司 uOx$@1v,
C (131)competitive position 竞争能力状况 b%F*N r
C (132)concept 概念 *']RYu?X
C (133)conglomerate 跨行业企业 A`Nb"N$H13
C (134)consistency concept 一致性概念 HIAd"}^
C (135)consolidated accounts 合并报表 To+{9"$,
C (136)consolidation accounting 合并会计 +Oa1FvoEA
C (137)consortium 财团 Sl#XJ0 g
C (138)contingency plan 应急计划 }, H,ky
C (139)contingent liabilities 或有负债 b04~z&Xv
C (140)continuous operation 连续生产 +tF,E^
C (141)contra 抵消
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C (142)contract cost 合同成本 M
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C (143)contract costing 合同成本计算 ORTM[cL
C (144)contribution 贡献毛益 '7^_$M3$\
C (145)contribution centre 贡献中心 A(B2XBS!?
C (146)contribution chart 贡献图 /~Iy1L#
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~+Y;jAdU
C (148)contribution to salesration 贡献毛益对销售比率 y;H
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C (149)control 控制 _ U\vHa$#
C (150)control account 控制帐户 f!yxS?j3
C (151)control limits 控制限度 CT : ac64
C (152)controllability concept 可控制概念 y[vjqfdmU
C (153)controllable cost 可控制成本 |V&k1{V
C (154)conversion cost 加工成本 +?p ;,Z%5
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 RK0IkRXQd
C (156)corporate appraisal 公司评估 >=bO@)[
C (157)corporate planning 公司计划 Vz^:|qON
C (158)corporate social reporting 公司社会报告 mon(A|$|j
C (159)corporation 股份公司 ]iPdAwc.1
C (160)cost 成本 &'R]oeag
C (161)cost account 成本帐户 ;Baf&xK
C (162)cost accounting 成本会计 $f%_ 4 =
C (163)cost accounting manual 成本手册 7iJlW&W
C (164)cost accounts calendar 成本报表的日历时间 8c#*T%Vf
C (165)cost adjustment 成本调整 n| %{R|s
C (166)cost allocation 成本分配 [T|~Kh%#
C (167)cost apportionment 成本分摊 Yr!3mU-Uvt
C (168)cost attribution 成本归属 9Y(<W_{/
C (169)cost audit 成本审计 VybiuP
C (170)cost behaviour 成本性态 0Z\fK>yw
C (171)cost benefit analysis 成本效益分析 lUrchLoDt
C (172)cost center 成本中心 XjC+kH
C (173)cost driver 成本动因