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注会《审计》英语常用词汇 57r)&8
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1.audit 审计 ?W(f%/B#
2.attestation 鉴证 I~I%z'"RQd
3.credibility 可信赖程度 !8$}]uWP
4.audit of financial statements 财务报表审计 \?ZdUY
5.agreed-upon procedures 执行商定程序 '%,Re-8O
6.high levels of assurance 高水平保证 "?!IPX2\S
7.compilation 编制 V4>P8cE
8.reliability 可靠性 *HRRv.iQ
9.relevance 相关性 uH#NJoRO
10.professional skepticism 职业谨慎 Jc+U$h4
11.objectivity 客观性 BI
s!
12. professional competence 专业胜任能力 ?g&]*zc^\
13.Senior/CPA-in-charge 项目经理 gM8 eO-d
14.audit engagement letter 业务约定书 b#M<b.R)
15.recurring audit 连续审计 y-U(`{[nM
16.the client 委托人 vR,'':
17.change CPA 更换注册会计师 fITml6mbE
18.the existing CPA 现任注册会计师 C{D2mSS
19.the successor CPA 后任注册会计师 LLE~V~j
20.the preceding CPA前任注册会计师 >h9U~#G=
21.issue the audit report 出具审计报告 ATU@5,9
22.expert 专家 eIO}/npT]Q
23.the board of directors 董事会 qhtc?A/0}
24.knowledge of the entity‘ s business 了解被审计单位情况 R8E<;^?j
25.assess material misstatement risks评估重大错报风险 G~PP1sf
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 hug12Cu
27.a general knowledge of —— 初步了解―――的情况 CY:pYke=
28.a more knowledge of—— 进一步了解的情况 WXM_H0K
29.the prior year‘s working papers 以前年度工作底稿 }MX`WW0\]Z
30.minutes of meeting 会议纪要 R8KL4g-d
31.business risks 经营风险 o.Q9kk?L
32.appropriateness 适当性 N P"z
33.accounting estimate 会计估计 UaBR;v-.B3
34.management representations 管理层声明 lbPxZ'YO#
35.going concern assumption 持续经营假设 _I9TG.AA.
36.audit plan 审计计划 }LRAe3N%8
37.significant audit areas 重点审计领域 JsC0^A;fM
38.error 错误 Xk3Ufz]QN
39.fraud舞弊 l*eA
?Qz
40.modified or additional procedures 修改或追加审计程序 ,iyIF~1~#>
41.misappropriation of assets 侵占资产 C"sa.#}
42.transactions without substance 虚假交易 L \$zr,=C
43.unusual pressures 异常压力 2#R"#Q!
44.the suspected noncompliance 涉嫌存在违法行为 I9MI}0
}7
45.materialiy 重要性 x\=h^r#w
46.exceed the materiality level 超过重要性水平 n5b
N/
47.approach the materiality level 接近重要性水平 B[$e;h*Aw[
48.an acceptably low level 可接受水平 'fB `e]_
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 B5cTzY.h-
50.misstatements or omissions 错报或漏报 ql4T@r3l}3
51.aggregate 总计 |oM6(px
52.subsequent events 期后事项 H0Tt(:.&
53.adjust the financial statements 调整财务报表 u,C-U!A
54.perform additional audit procedures 实施追加的审计程序 {hl_/
aG
55.audit risk 审计风险 C{Fo^-3
56.detection risk 检查风险 =:b/z1-v
57.inappropriate audit opinion 不适当的审计意见 qUo(hbp
58.material misstatement 重大的错报 Z`
Aiw."|
59.tolerable misstatement 可容忍错报 2|cIu ' U
60.the acceptable level of detection risk 可接受的检查风险 1^,r S
61.assessed level of material misstatement risk 重大错报风险的评估水平 /oI''O%M
62.simall business 小规模企业 t!~mbx+
63.accounting system 会计系统 G{J9Fb8
64.test of control 控制测试 9> |rI
w
65.walk-through test 穿行测试 ;HC"hEc!
66.communication 沟通 -{<%Wt9
67.flow chart 流程图 ovHbs^H%
68.reperformance of internal control 重新执行 ;R67a
V,
69.audit evidence 审计证据 s)C.e# xl
70.substantive procedures 实质性程序 C/E3NL8
71.assertions 认定 s"'1|^od
72.esistence 存在 %!q(zql
73.occurrence 发生 Q.N^1?(>k
74.completeness 完整性 +vQyHo
75.rights and obligations 权利和义务 qjWgyhL
76.valuation and allocation 计价和分摊 l`1ZS8 [.
77.cutoff 截止 xW09k6
78.accuracy 准确性 &8 (2U-
79.classification 分类 ^a(q7ZfY
80.inspection 检查 * T-XslI
81.supervision of counting 监盘 OS!47Z /q
82.observation 观察 .`iq+i~
83.confirmation 函证 DJ\lvT#j
84.computation 计算 n;MoMGnPh,
85.analytical procedures 分析程序 (d ( whlF
86.vouch 核对
V +hV&|=
87.trace 追查 vb%\q sf
88.audit sampling 审计抽样 A_g'9
89.error 误差 FPqgncBHK
90.expected error 预期误差 T}zi
P
91.population 总体 c{E-4PYbah
92.sampling risk 抽样风险 ^yX
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93.non- sampling risk 非抽样风险 =#W{&Te;
94.sampling unit 抽样单位 1
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95.statistical sampling 统计抽样 $Fo ,$
96.tolerable error 可容忍误差 {C3bCVQ]o
97.the risk of under reliance 信赖不足风险 ZF`ckWT:-N
98.the risk of over reliance 信赖过度风险 <l\FHJhjq
99.the risk of incorrect rejection 误拒风险 :ortyCB:H
100. the risk of incorrect acceptance 误受风险 &38Fj'l
101.working trial balance 试算平衡表 Mn=_lhWK
102.index and cross-referencing 索引和交叉索引 "XH]B
103.cash receipt 现金收入 wM|-u/9+
104.cash disbursement 现金支出 ;[|x5o/<
105.bank statement 银行对账单 B}3s=+L@8
106.bank reconciliation 银行存款余额调节表 5Ph"*Rz%
107.balance sheet date 资产负债表日 xNx!2MrR;
108.net realizable value 可变现净值 ?6[>HX;
109.storeroom 仓库 u-? &~WA
110.sale invoice 销售发票 -?
GYW81Q
111.price list 价目表 lUp 7#q
112.positive confirmation request 积极式询证函 Wl*\kQ}U
113.negative confirmation request 消极式询证函 'r-a:8:t^
114.purchase requisition 请购单 {u!,TDt*
115.receiving report 验收报告 gDA hl
116.gross margin 毛利 yn7n
117.manufacturing overhead 制造费用 kt@+UK."
118.material requisition 领料单 DZ EA*E >
119.inventory-taking 存货盘点 2.|Y
120.bond certificate 债券 yyXJ_B
121.stock certificate 股票 HO wJ2L
122.audit report 审计报告 oc15!M3$
123.entity 被审计单位 ]2(
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124.addressee of the audit report 审计报告的收件人 Z(V4"x7F
125.unqualified opinion 无保留意见 u2DsjaL
126.qualified opinion 保留意见 b)df V=
127.disclaimer of opinion 无法表示意见 1e&`m~5K+
128.adverse opinion 否定意见 2\7]EW
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A (1)ABC 作业基础成本计算 8]0R[kjD
A (2)absorbed overhead 已吸收制造费用 8*|@A6ig
A (3)absorption costing 吸收成本计算 upX/fLc
A (4)account 账户,报表 q'W`t>2
T
A (5)accounting postulate 会计假设 +tuC845
A (6)accounting series release 会计公告文件 #$A6s~`B
A (7)accounting valuation 会计计价 ,,i;6q_f
A (8)account sale 承销清单 `]fY9ZDKs
A (9)accountability concept 经营责任概念 r^]0LJ
A (10)accountancy 会计职业 ~#gVs*K
A (11)accountant 会计师 za24-q
A (12)accounting 会计 r*kk/$,2
A (13)agency cost 代理成本 uD+;5S]us
A (14)accounting bases 会计基础 LNr2YRpyz
A (15)accounting manual 会计手册 j|
257D
A (16)accounting period 会计期间 R^K<u#>K
A (17)accounting policies 会计方针 <8H`y(S
A (18)accounting rate of return 会计报酬率 '&UX'Dd~Q
A (19)accounting reference date 会计参照日 &gq\e^0CRZ
A (20)accounting reference period 会计参照期间 b
d%/dr
A (21)accrual concept 应计概念 vuD tEz
A (22)accrual expenses 应计费用 af> i
A (23)acid test ration 速动比率(酸性测试比率) ne;,TJ\
A (24)acquisition 购置 NjMo"1d
A (25)acquisition accounting 收购会计 P$qIB[Xi
A (26)activity based accounting 作业基础成本计算 (=7e~'DC
A (27)adjusting events 调整事项 br0gB3r
A (28)administrative expenses 行政管理费 ~(FyGB}
A (29)advice note 发货通知 0C3CqGP
A (30)amortization 摊销 Iy"
A (31)analytical review 分析性检查 S c@g;+#QU
A (32)annual equivalent cost 年度等量成本法 =_TCtH
A (33)annual report and accounts 年度报告和报表 Mj[v _&N
A (34)appraisal cost 检验成本 >YLwWU<X
A (35)appropriation account 盈余分配账户 1z*] MYU
A (36)articles of association 公司章程细则 TlM ]d;9G
A (37)assets 资产 @1rF9<
4g
A (38)assets cover 资产保障 _<xU"8b"5
A (39)asset value per share 每股资产价值 * \f(E#wa
A (40)associated company 联营公司 \<V{6#Q=
A (41)attainable standard 可达标准 IspY%UMl
&x\u.wIa
A (42)attributable profit 可归属利润 *-gS u
A (43)audit 审计 U+nwLxe'
A (44)audit report 审计报告 Ib]{rmaP
A (45)auditing standards 审计准则 tz2`X V{
A (46)authorized share capital 额定股本 '%)7%O,2
A (47)available hours 可用小时 0gxbo
A (48)avoidable costs 可避免成本 5q"
;R$+j
B (49)back-to-back loan 易币贷款 ?. CA9!|
B (50)backflush accounting 倒退成本计算 \u:xDS(
B (51)bad debts 坏帐 N!$y`nwiw'
B (52)bad debts ratio 坏帐比率 ba|~B8rII[
B (53)bank charges 银行手续费 Av7bp[OD
B (54)bank overdraft 银行透支 #j'OrD
B (55)bank reconciliation 银行存款调节表 :Iw)xd1d}\
B (56)bank statement 银行对账单 ;clF
\K>
B (57)bankruptcy 破产 HlLF<k~}
B (58)basis of apportionment 分摊基础
.~C*7_
B (59)batch 批量 1 vi<@i,
B (60)batch costing 分批成本计算 oE)tK1>;H
B (61)beta factor B(市场)风险因素 >H[&Wa+_
B (62)bill 账单
oO!@s`
B (63)bill of exchange 汇票 \O`B@!da~
B (64)bill of landing 提单 6?z&G6
B (65)bill of materials 用料预计单 mG\,T3/*
B (66)bill payable 应付票据 N!aV~\E
B (67)bill receivable 应收票据 EcFYP"{U
B (68)bin card 存货记录卡 n
omtP }
B (69)bonus 红利 Q:lSKf
B (70)book-keeping 薄记 IZniRd;
B (71)Boston classification 波士顿分类 =]&R6P>
B (72)breakeven chart 保本图 N%n#mV;
B (73)breakeven point 保本点 NC|&7qQ
B (74)breaking-down time 复位时间 cKdy)T%;
B (75)budget 预算 {WT"\Xj>B?
B (76)budget center 预算中心 8K7zh.E
B (77)budget cost allowance 预算成本折让 @4_W}1W
B (78)budget manual 预算手册 I3p ~pt2
B (79)budget period 预算期间 (\>_{"*=
B (80)budgetary control 预算控制 8kX3.X`
B (81)budgeted capacity 预算生产能力 d8/lEm
v[
B (82)burden 制造费用 Ond"Eq=r
B (83)business center 经营中心 { SJ=|L6
B (84)business entity 营业个体 qqLmjDv
B (85)business unit 经营单位 'l)@MXbGL
B (86)buy-out management 管理性购买产权 {b8!YbG
B (87)by-product 副产品 F[ m^(x
C (88)called-up share capital 催缴股本 R84g<
C (89)capacity 生产能力 No!P?
C (90)capacity ratios 生产能力比率 a|
C (91)capital 资本 ,
H[-.}OO
C (92)capital assets pricing model资本资产计价模式 L*Xn!d%
C (93)capital commitment 承诺资本 Ilsh
Jo
C (94)capital employed 已运用的资本 E&jngxlN
C (95)capital expenditure 资本支出 Y)?4OB=n
C (96)capital expenditureauthorization 资本支出核准 qdjRw#LS^q
C (97)capital expenditure control 资本支出控制 |C\g 3N-
C (98)capital expenditure proposal资本支出申请 t-3wjS1v
C (99)capital funding planning 资本基金筹集计划 45>w=O
C (100)capital gain 资本收益 J9mLW}I?NW
C (101)capital investment appraisal资本投资评估 WOzdYeeG
C (102)capital maintenance 资本保全 P2!@^%o
C (103)capital resource planning 资本资源计划 E_/v$
C (104)capital surplus 资本盈余 2p8JqZMQb
C (105)capital turnover 资本周转率 Mu
O7_*q'n
C (106)card 记录卡 Lb{~a_c
C (107)cash 现金 :~{XL >:S
C (108)cash account 现金账户 to(OVg7_
C (109)cash book 现金账薄 Oh5(8.<y
C (110)cash cow 金牛产品 Zj[Bm\8
C (111)cash flow 现金流量 3T|:1Nw
C (112)cash discounted 现金贴现 gXE'3
C (113)cash flow budget 现金流量预算 rX{QgyY&
C (114)cash flow statement 现金流量表 T<mk98CdE
C (115)cash ledger 现金分类账 3-FS} {,
C (116)cash limit 现金限额 vx5;}[Bhm
C (117)CCA 现时成本会计 kS8srT
/H
C (118)center 中心 GL.&
g{$#+
C (119)changeover time 变更时间 Bz }Kdyur
C (120)chartered entity 特许经济个体 gPd:>$
C (121)cheque 支票 6JSa:Q>,
C (122)cheque register 支票登记薄 Xa Yx avq
C (123)coin analysis 零钱分类 (TDLT^
C (124)classification 分类 AFc#2wn
C (125)clock card 工时卡 b^;19]/RW
C (126)code 代码 pIqPIuy
C (127)commitment accounting 承诺确认会计 :R"k=l1
C (128)common cost 共同成本 @$F(({?
C (129)company limited byguarantee 有限担保责任公司 0 jVuFl
C (130)company limited shares 股份有限公司 ]9]3=;b>
C (131)competitive position 竞争能力状况 = K"F!}
C (132)concept 概念 +[zrU`!@
C (133)conglomerate 跨行业企业 J<H$B +;qR
C (134)consistency concept 一致性概念 f>;5ZE4Zu
C (135)consolidated accounts 合并报表 Z=L' [6
C (136)consolidation accounting 合并会计 ^>72<1U%
C (137)consortium 财团 *
V7bALY
C (138)contingency plan 应急计划 ]- 6q`'?[
C (139)contingent liabilities 或有负债 =),O ;M
C (140)continuous operation 连续生产 ,PoG=W
C (141)contra 抵消 fWPa1E@
C (142)contract cost 合同成本 mz Cd@<T,
C (143)contract costing 合同成本计算 TMD\=8Na
C (144)contribution 贡献毛益 n=)L
B&
m
C (145)contribution centre 贡献中心 pP#D*hiP-g
C (146)contribution chart 贡献图 e_-7,5Co
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 *o5[P\'6
C (148)contribution to salesration 贡献毛益对销售比率 $}IG+,L
C (149)control 控制 ^62z\Y
C (150)control account 控制帐户 rg;4INs#
C (151)control limits 控制限度 E=8GSl/Jx
C (152)controllability concept 可控制概念 uF|Up]Z G
C (153)controllable cost 可控制成本 "uP*pR^
C (154)conversion cost 加工成本 }z#M!~
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 </Y(4Xwf=
C (156)corporate appraisal 公司评估 n&o"RE 0~0
C (157)corporate planning 公司计划 &^K(9"
C (158)corporate social reporting 公司社会报告 ).`v&-cK4E
C (159)corporation 股份公司 |Xm$O1Wa
C (160)cost 成本 oOc-1C
y
C (161)cost account 成本帐户 q"@#FS
C (162)cost accounting 成本会计 3.Yg3&"Z
C (163)cost accounting manual 成本手册 K2e68GU
C (164)cost accounts calendar 成本报表的日历时间 u Fw1%
C (165)cost adjustment 成本调整 e v0>j4Q
C (166)cost allocation 成本分配 p;'.7_1
C (167)cost apportionment 成本分摊 $m~&| s
C (168)cost attribution 成本归属 ~QlF(@ue
C (169)cost audit 成本审计 ',!jYh}Uxk
C (170)cost behaviour 成本性态 7QnWw0
C (171)cost benefit analysis 成本效益分析 eub}+~_?[
C (172)cost center 成本中心 aeI0;u
C (173)cost driver 成本动因