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注会《审计》英语常用词汇 X@DW1<wEt
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1.audit 审计 vsj4?0=
2.attestation 鉴证 6ABK)m-y
3.credibility 可信赖程度 *l+Dbm,u
4.audit of financial statements 财务报表审计 h.PBe
5.agreed-upon procedures 执行商定程序 }Rw ,4
6.high levels of assurance 高水平保证 /v+)#[]>
7.compilation 编制 ,?|$D Y+=
8.reliability 可靠性 yzhNl'Rz
9.relevance 相关性 v wEbGx
10.professional skepticism 职业谨慎 /gZyl|kdy
11.objectivity 客观性 R);Hd1G
12. professional competence 专业胜任能力 Fa )QDBz)
13.Senior/CPA-in-charge 项目经理 z6ObX
14.audit engagement letter 业务约定书 a^p#M
15.recurring audit 连续审计 rR#Ditn^
16.the client 委托人 %A$&9c%
17.change CPA 更换注册会计师 ;Nj9,Va(t
18.the existing CPA 现任注册会计师 9VnBNuT
19.the successor CPA 后任注册会计师 z~ C8JY:
20.the preceding CPA前任注册会计师 \c:$eF
21.issue the audit report 出具审计报告 e(?w h
22.expert 专家 h<LFTYE@
23.the board of directors 董事会 aZWj52
24.knowledge of the entity‘ s business 了解被审计单位情况 Z]]Ur
25.assess material misstatement risks评估重大错报风险 W}CM;~*L
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 A#=TR_@:
27.a general knowledge of —— 初步了解―――的情况 3x
0t[{l
28.a more knowledge of—— 进一步了解的情况 (h3L=
29.the prior year‘s working papers 以前年度工作底稿 9RJF
30.minutes of meeting 会议纪要
-BSdrP|
31.business risks 经营风险 Cf2WBX$
32.appropriateness 适当性 nMyl(kF[
33.accounting estimate 会计估计 U-I,Q+[C[^
34.management representations 管理层声明 \_
3>v5k|
35.going concern assumption 持续经营假设 @&ZQDi
36.audit plan 审计计划 oBkhb
37.significant audit areas 重点审计领域 4#B'pJMw9
38.error 错误 GXtK3
YAr
39.fraud舞弊 RRIh;HhX
40.modified or additional procedures 修改或追加审计程序 *5%vU|9b
41.misappropriation of assets 侵占资产 4 O!2nP
42.transactions without substance 虚假交易 gw]%:
WeH
43.unusual pressures 异常压力 Y_JQPup
44.the suspected noncompliance 涉嫌存在违法行为 lT|Gkm<G
45.materialiy 重要性 \wK&wRn)
46.exceed the materiality level 超过重要性水平 t*gZcw5 r
47.approach the materiality level 接近重要性水平 XMrk2]_
48.an acceptably low level 可接受水平 ?*fY$93O
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 0<uek
50.misstatements or omissions 错报或漏报 8W\yM;'
51.aggregate 总计 5 #K*75>
52.subsequent events 期后事项 C`[<6>&y
53.adjust the financial statements 调整财务报表 /4&gA5BS]
54.perform additional audit procedures 实施追加的审计程序 V*giF`gq
55.audit risk 审计风险 0[MYQl`
56.detection risk 检查风险 X4
Arn,
57.inappropriate audit opinion 不适当的审计意见 dHc\M|HCC
58.material misstatement 重大的错报 rAH!%~
59.tolerable misstatement 可容忍错报 F8f}PV]b
60.the acceptable level of detection risk 可接受的检查风险 =-h^j
61.assessed level of material misstatement risk 重大错报风险的评估水平 {zwH3)|Hn
62.simall business 小规模企业 "v8p<JfB`
63.accounting system 会计系统 0gd`W{YP
64.test of control 控制测试 O3} JOv_
65.walk-through test 穿行测试 W[ l
66.communication 沟通 !T{+s
T
67.flow chart 流程图 6 c_#"4
68.reperformance of internal control 重新执行 {&=+lr_h?
69.audit evidence 审计证据 V`Cyx^P
70.substantive procedures 实质性程序
VdlT+'HF
71.assertions 认定 P.Z:`P)
72.esistence 存在 hNN>Pd~;
73.occurrence 发生 'Gy`e-yB
74.completeness 完整性 :@(('X(".
75.rights and obligations 权利和义务 DrK]U}3fh"
76.valuation and allocation 计价和分摊 h?mDtMCw2
77.cutoff 截止 mZ+!8$1X
78.accuracy 准确性 ~:ASv>m
79.classification 分类 `6Bx8CZ'I
80.inspection 检查 ;c!> =
81.supervision of counting 监盘 4t,
2H" M
82.observation 观察 XF!L.' zH
83.confirmation 函证 $.PRav
84.computation 计算 DrJ?bG;[
85.analytical procedures 分析程序 Rx-\B$G
86.vouch 核对 xfYKUOp/
87.trace 追查 1'~Xn
4
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88.audit sampling 审计抽样 $n\P w
89.error 误差 %HUex
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90.expected error 预期误差 K10G+'H^
91.population 总体 ,mHME~
92.sampling risk 抽样风险 [o)K1>>7
93.non- sampling risk 非抽样风险 7%*#M#(T
94.sampling unit 抽样单位 s L^+$Mq6
95.statistical sampling 统计抽样 EA"hie7
96.tolerable error 可容忍误差 Tagf7tw4
97.the risk of under reliance 信赖不足风险 $ev+0m_
98.the risk of over reliance 信赖过度风险 O
~3
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99.the risk of incorrect rejection 误拒风险 )DgXsT
100. the risk of incorrect acceptance 误受风险 O$ *lPA[
101.working trial balance 试算平衡表 qSY\a\.<
102.index and cross-referencing 索引和交叉索引 D=e*rrL7a
103.cash receipt 现金收入 )bUnk+_
104.cash disbursement 现金支出 d_9 Cm@
105.bank statement 银行对账单 gv*b`cl
106.bank reconciliation 银行存款余额调节表
LA3m,
107.balance sheet date 资产负债表日 3~>-A=
108.net realizable value 可变现净值 :u>RyKu|&R
109.storeroom 仓库 j4$nr=d.6
110.sale invoice 销售发票
=U]9>
111.price list 价目表 8 v/H;65
112.positive confirmation request 积极式询证函 I,-n[k\J
113.negative confirmation request 消极式询证函 $ L*gtZ
114.purchase requisition 请购单 uNyU]@R<W
115.receiving report 验收报告 ;ku>_sG-
116.gross margin 毛利 ~KK}
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117.manufacturing overhead 制造费用 /Hr|u
118.material requisition 领料单
r h*F
119.inventory-taking 存货盘点 _.5{vGyxr
120.bond certificate 债券 dyQ7@K.E
121.stock certificate 股票 _
*mn4n=
122.audit report 审计报告 &*`dRIQ]
123.entity 被审计单位 ^ja]e%w#
124.addressee of the audit report 审计报告的收件人 2js/>L0
125.unqualified opinion 无保留意见 p{Lrv%-j
126.qualified opinion 保留意见 & NYaKu,}
127.disclaimer of opinion 无法表示意见 wWl?c
128.adverse opinion 否定意见 cY?|RXNmZ
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A (1)ABC 作业基础成本计算 @:N8V[*u
A (2)absorbed overhead 已吸收制造费用 *C_A(n5"V
A (3)absorption costing 吸收成本计算 =H{<}>W'
A (4)account 账户,报表 "N+4TfXy
A (5)accounting postulate 会计假设 ;hT3N UCA
A (6)accounting series release 会计公告文件 DyC*nE;
A (7)accounting valuation 会计计价 f_c\uN@f
A (8)account sale 承销清单 h FU8iB`Q
A (9)accountability concept 经营责任概念 q5f QTV
A (10)accountancy 会计职业
j7}mh
A (11)accountant 会计师 0#V"
A (12)accounting 会计 9Yt|Wj
A (13)agency cost 代理成本 4|x _C-@
A (14)accounting bases 会计基础 N:`_Vl
A (15)accounting manual 会计手册 Phn^0 iF
A (16)accounting period 会计期间 6z\!lOVjb
A (17)accounting policies 会计方针 i}m'
#b
A (18)accounting rate of return 会计报酬率 W@
R7CQE@
A (19)accounting reference date 会计参照日 UC`h o%OBF
A (20)accounting reference period 会计参照期间 <*5S7)]BP
A (21)accrual concept 应计概念 [2@:jLth=
A (22)accrual expenses 应计费用 ex>7f%\
A (23)acid test ration 速动比率(酸性测试比率) g QBS#NY
A (24)acquisition 购置 EQyX!
A (25)acquisition accounting 收购会计 ZqclmCi
A (26)activity based accounting 作业基础成本计算 zyPb\/
A (27)adjusting events 调整事项 ,^9+G"H:I
A (28)administrative expenses 行政管理费 *7AB0y0k
A (29)advice note 发货通知 aO{@.
A (30)amortization 摊销 P^te
A (31)analytical review 分析性检查 8a6.77c
A (32)annual equivalent cost 年度等量成本法 SdnnXEB7
A (33)annual report and accounts 年度报告和报表 P'KA-4!
A (34)appraisal cost 检验成本 tA1?8`bQ
A (35)appropriation account 盈余分配账户 Uh/=HNR
A (36)articles of association 公司章程细则 $%EX~$=m]-
A (37)assets 资产 )Xdq+$w.
A (38)assets cover 资产保障 "(=g7,I4
A (39)asset value per share 每股资产价值 tl dK@!E3
A (40)associated company 联营公司 ?`+VWa[,e
A (41)attainable standard 可达标准 .$\-{)
rWr'+v?
A (42)attributable profit 可归属利润 g 4+K"Q/M
A (43)audit 审计
`+w= p7ET
A (44)audit report 审计报告 onuG
A (45)auditing standards 审计准则 jf)cDj2
A (46)authorized share capital 额定股本 EjfQF C
A (47)available hours 可用小时 kn:hxdZ
A (48)avoidable costs 可避免成本 =-^A;AO(
B (49)back-to-back loan 易币贷款 !Q\*a-C
B (50)backflush accounting 倒退成本计算 L}
R"
1O
B (51)bad debts 坏帐 4b<|jVl\
B (52)bad debts ratio 坏帐比率
"G%S
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B (53)bank charges 银行手续费 c
W^L
mA
B (54)bank overdraft 银行透支 fr~Eb'8
B (55)bank reconciliation 银行存款调节表 0(i3RPIj\
B (56)bank statement 银行对账单 >vD}gGBe
B (57)bankruptcy 破产 (Z<@dkO?)
B (58)basis of apportionment 分摊基础 )j2#5`?"j
B (59)batch 批量 h;q&B9
B (60)batch costing 分批成本计算 }[leUYi`
B (61)beta factor B(市场)风险因素 3w^W6hN)
B (62)bill 账单 M4Cb(QAVP
B (63)bill of exchange 汇票 QtfL'su:
B (64)bill of landing 提单 k
-G9'c~
B (65)bill of materials 用料预计单 O.jm{x!m
B (66)bill payable 应付票据 _
#\Nw0{
B (67)bill receivable 应收票据 $6m@gW]N
B (68)bin card 存货记录卡 |mMsU,*gB
B (69)bonus 红利 2Pb+/1*ix
B (70)book-keeping 薄记 XoD:gf
B (71)Boston classification 波士顿分类 u^xnOVE
B (72)breakeven chart 保本图 '=nmdqP
B (73)breakeven point 保本点 Xc[ym
B (74)breaking-down time 复位时间 6r"NU`1A;r
B (75)budget 预算 9Qszr=C0
B (76)budget center 预算中心 A@o7
B (77)budget cost allowance 预算成本折让 G+#bO5
B (78)budget manual 预算手册 |6^a[x3/U
B (79)budget period 预算期间 _wXT9`|3
B (80)budgetary control 预算控制 YnnK]N;\x
B (81)budgeted capacity 预算生产能力 E
14DZ
B (82)burden 制造费用 G-i2#S
B (83)business center 经营中心 !{*yWpZ:
B (84)business entity 营业个体 XOX$uLm
B (85)business unit 经营单位 62nmm/c
B (86)buy-out management 管理性购买产权 XR",.3LD
B (87)by-product 副产品 X.{xHD&_
C (88)called-up share capital 催缴股本 OybmyGHY
C (89)capacity 生产能力 > 3x^jh
C (90)capacity ratios 生产能力比率 ac\aH#J_nC
C (91)capital 资本 {
1~]}K2
C (92)capital assets pricing model资本资产计价模式 [? "hmSJ
C (93)capital commitment 承诺资本 }c||$
C (94)capital employed 已运用的资本 Pz*BuL<
C (95)capital expenditure 资本支出 `'|6b5`2j
C (96)capital expenditureauthorization 资本支出核准 .oM- A\!
C (97)capital expenditure control 资本支出控制 psvc,
V_*
C (98)capital expenditure proposal资本支出申请 mvH}G8
C (99)capital funding planning 资本基金筹集计划 L+ew/I>:
C (100)capital gain 资本收益 j&dCP@G
C (101)capital investment appraisal资本投资评估 ,Gy,bcv{
C (102)capital maintenance 资本保全 Fep@VkN
C (103)capital resource planning 资本资源计划 K"[jrvZ=
C (104)capital surplus 资本盈余 +s_a{iMVP
C (105)capital turnover 资本周转率 \X6q A-
Ht
C (106)card 记录卡 =P,mix|
C (107)cash 现金 (XR}U6^v]
C (108)cash account 现金账户 /V0Put
C (109)cash book 现金账薄 c|:EMYS
C (110)cash cow 金牛产品 /Q W^v;^
C (111)cash flow 现金流量 !0^4D=dO
C (112)cash discounted 现金贴现 t,TlW^-
C (113)cash flow budget 现金流量预算 rhzI*nwOT
C (114)cash flow statement 现金流量表 5Bq;Vb
C (115)cash ledger 现金分类账 OLF6["0Rn
C (116)cash limit 现金限额 +z9BWo!{I
C (117)CCA 现时成本会计 RPMz&/k
C (118)center 中心 )/f#~$ws
C (119)changeover time 变更时间 }JOz,SQHP
C (120)chartered entity 特许经济个体 Nq9pory^
C (121)cheque 支票 ~YNzSkz
C (122)cheque register 支票登记薄 Z}zka<y6K6
C (123)coin analysis 零钱分类 Dd0yQgCu
C (124)classification 分类 9'Z{uHi%
C (125)clock card 工时卡 wqm{f~nj=
C (126)code 代码 U1 3Lsky%
C (127)commitment accounting 承诺确认会计 K
HNU=k
C (128)common cost 共同成本 W;yg{y
C (129)company limited byguarantee 有限担保责任公司 9(
X~
C (130)company limited shares 股份有限公司 T__@hfT
C (131)competitive position 竞争能力状况 qDg`4yX.}
C (132)concept 概念 .rg "(I
C (133)conglomerate 跨行业企业 2N-p97"g
C (134)consistency concept 一致性概念 3#""`]
9H
C (135)consolidated accounts 合并报表 Gn6\n'
r0
C (136)consolidation accounting 合并会计 .0>bnw
C (137)consortium 财团 s,C>l_4-
C (138)contingency plan 应急计划 ~K)FuL[*
C (139)contingent liabilities 或有负债 6_8y Q
C (140)continuous operation 连续生产 ]ml 'd
C (141)contra 抵消 /QlzWson
C (142)contract cost 合同成本 ?3LV$S)U
C (143)contract costing 合同成本计算
j AoI`J
C (144)contribution 贡献毛益 U3aM^
C (145)contribution centre 贡献中心 q}'<[Wg
C (146)contribution chart 贡献图 K\RMX?Ys
P
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7"eIZ
C (148)contribution to salesration 贡献毛益对销售比率 u ?F},VL;
C (149)control 控制 cWQ &zc
C (150)control account 控制帐户 (.z0.0W
C (151)control limits 控制限度 a{;+_J3S
C (152)controllability concept 可控制概念 jA@
uV,w
C (153)controllable cost 可控制成本 4y.'O
C (154)conversion cost 加工成本 a~VW
?wq
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )g&nI<Mh
C (156)corporate appraisal 公司评估 iN Lt4F[i
C (157)corporate planning 公司计划 V#4ox km
C (158)corporate social reporting 公司社会报告 \(?d2$0m
C (159)corporation 股份公司 SRHD"r^@
C (160)cost 成本 LEg|R+6E
C (161)cost account 成本帐户 #RdcSrw)W!
C (162)cost accounting 成本会计 N1>M<N03
C (163)cost accounting manual 成本手册 HA$7Q~{N-t
C (164)cost accounts calendar 成本报表的日历时间 otdv;xI9
C (165)cost adjustment 成本调整 lS2`#l >
C (166)cost allocation 成本分配 Efd@\m:~>
C (167)cost apportionment 成本分摊 t=fAG,k5
C (168)cost attribution 成本归属 !t)uRJ
C (169)cost audit 成本审计 iF:NDqc
C (170)cost behaviour 成本性态 /K,@{__JP
C (171)cost benefit analysis 成本效益分析 Zic:d-Q47
C (172)cost center 成本中心 Uu`}| &@i
C (173)cost driver 成本动因