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注会《审计》英语常用词汇 >,[(icyzn
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1.audit 审计 ~Oq(JM
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2.attestation 鉴证 K
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3.credibility 可信赖程度 <rU(zm
4.audit of financial statements 财务报表审计 .hvIq
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5.agreed-upon procedures 执行商定程序 YRK4l\_`
6.high levels of assurance 高水平保证 ;RR)C@n1
7.compilation 编制 j/sZ:Q
8.reliability 可靠性 @'S-nn,sO
9.relevance 相关性 $V[ob
10.professional skepticism 职业谨慎 A9"ho}<
11.objectivity 客观性 }}
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12. professional competence 专业胜任能力 P6MT[
13.Senior/CPA-in-charge 项目经理 `0L!F"W
14.audit engagement letter 业务约定书 A >e%rx
15.recurring audit 连续审计 ]8RcZn
16.the client 委托人 /h_BF\VBs
17.change CPA 更换注册会计师 4`i_ 4&TS
18.the existing CPA 现任注册会计师 D~-Ri`k.
19.the successor CPA 后任注册会计师 oOuWgr]0
20.the preceding CPA前任注册会计师 q
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21.issue the audit report 出具审计报告 {9z EnVfg
22.expert 专家 $zJ.4NA
23.the board of directors 董事会 [j5L}e!T
24.knowledge of the entity‘ s business 了解被审计单位情况 k?_Miqr
25.assess material misstatement risks评估重大错报风险 !nTq"d%(W
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 us/x.qPy2
27.a general knowledge of —— 初步了解―――的情况 B"G;"X
28.a more knowledge of—— 进一步了解的情况 O%)w!0
29.the prior year‘s working papers 以前年度工作底稿 k}/0B
30.minutes of meeting 会议纪要 @6\8&(|
31.business risks 经营风险 4YKb~1qkk
32.appropriateness 适当性 "]sr4Jg=
33.accounting estimate 会计估计 X@TQD
34.management representations 管理层声明 /
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35.going concern assumption 持续经营假设 nH;^$b'LZ
36.audit plan 审计计划 291v
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37.significant audit areas 重点审计领域 I&4|T<j
38.error 错误 Nl1&na)K}
39.fraud舞弊 ~}uTC36C\
40.modified or additional procedures 修改或追加审计程序 zE<}_nA
41.misappropriation of assets 侵占资产 Ra.<D.
42.transactions without substance 虚假交易 9] l7j\L
43.unusual pressures 异常压力 3^8%/5$v
44.the suspected noncompliance 涉嫌存在违法行为 9Czc$fSSt
45.materialiy 重要性 Zd042
%
46.exceed the materiality level 超过重要性水平 6%:N^B=%}
47.approach the materiality level 接近重要性水平 /']Gnt G.
48.an acceptably low level 可接受水平 ~/QzL.S;p
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 GQq2;%RrF
50.misstatements or omissions 错报或漏报 }y'KS:Jb
51.aggregate 总计 euQd
52.subsequent events 期后事项 ] OR]
53.adjust the financial statements 调整财务报表 z1s9[5
54.perform additional audit procedures 实施追加的审计程序 !tN]OQ)'
55.audit risk 审计风险
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56.detection risk 检查风险 k{uc%6s
57.inappropriate audit opinion 不适当的审计意见 8$S$*[-a
58.material misstatement 重大的错报 $6R<)]6
59.tolerable misstatement 可容忍错报 L[D}pL=
60.the acceptable level of detection risk 可接受的检查风险 nXXyX[c4e
61.assessed level of material misstatement risk 重大错报风险的评估水平 xCGvLvFn
62.simall business 小规模企业 YYN=`ST
63.accounting system 会计系统 j`(o
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64.test of control 控制测试 *ZAue
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65.walk-through test 穿行测试 $kg!XT{V
66.communication 沟通 D[ny%9 :
67.flow chart 流程图 AfyEFnY
68.reperformance of internal control 重新执行 H>k=V<
69.audit evidence 审计证据 jrG@
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70.substantive procedures 实质性程序 yo3'\I
71.assertions 认定 *SLv$A
72.esistence 存在 UfXqcyY(
73.occurrence 发生 d.sxB}_O
74.completeness 完整性 CKyX Z
75.rights and obligations 权利和义务 LC2t,!RRl&
76.valuation and allocation 计价和分摊 B]#0]-ua
77.cutoff 截止 5)nm6sf
78.accuracy 准确性 t\S}eoc
79.classification 分类 LsoP >vJG
80.inspection 检查 %\2
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81.supervision of counting 监盘 }"E?#&^
82.observation 观察 Od)]FvO
83.confirmation 函证 v~9PS2
84.computation 计算 U8;k6WT|
85.analytical procedures 分析程序 [PdatL2
86.vouch 核对 (ybKACx
87.trace 追查 V_$ BZm%8J
88.audit sampling 审计抽样 9H`Q
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89.error 误差 "xi)GH]H_
90.expected error 预期误差 Quqts(Q) +
91.population 总体 YOqGFi~`
92.sampling risk 抽样风险 c\065#f!
93.non- sampling risk 非抽样风险 h:}oUr8
94.sampling unit 抽样单位 ?v\A&d
95.statistical sampling 统计抽样 S)T~vK(n
96.tolerable error 可容忍误差 ML9ZS
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97.the risk of under reliance 信赖不足风险 B~G?&"]
98.the risk of over reliance 信赖过度风险 TW"
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99.the risk of incorrect rejection 误拒风险 ia?{]!7$
100. the risk of incorrect acceptance 误受风险 Vr+X!DeY
101.working trial balance 试算平衡表 r8A
102.index and cross-referencing 索引和交叉索引 nRzD[3I
103.cash receipt 现金收入 .i)
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104.cash disbursement 现金支出 bx#GOK-
105.bank statement 银行对账单 kl,I.2-
106.bank reconciliation 银行存款余额调节表 ]6bh #N;.
107.balance sheet date 资产负债表日 ,6
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108.net realizable value 可变现净值 ?Id3#+-O
109.storeroom 仓库 pWa'Fd
110.sale invoice 销售发票 _
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111.price list 价目表 mmE\=i~
112.positive confirmation request 积极式询证函 ph
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113.negative confirmation request 消极式询证函 <b.?G
114.purchase requisition 请购单 B4Ko,=pg
115.receiving report 验收报告 JR] /\(
116.gross margin 毛利 0K<y
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117.manufacturing overhead 制造费用 ry)g<OA
118.material requisition 领料单 t6(LO9 Qc
119.inventory-taking 存货盘点 CoO..
120.bond certificate 债券 >\6Tm
121.stock certificate 股票 %
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122.audit report 审计报告
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123.entity 被审计单位 NCR4n_
124.addressee of the audit report 审计报告的收件人 +m8CN(c
125.unqualified opinion 无保留意见 +i HZ*
126.qualified opinion 保留意见 `K5
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127.disclaimer of opinion 无法表示意见 .0+=#G>
128.adverse opinion 否定意见 C-O~Oi l
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A (1)ABC 作业基础成本计算 W}{RJWr
A (2)absorbed overhead 已吸收制造费用 K9O%Sfs
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A (3)absorption costing 吸收成本计算 .$&mWytw=
A (4)account 账户,报表
RdaAS{>Sk
A (5)accounting postulate 会计假设 R-QSv$
A (6)accounting series release 会计公告文件 q#s:2#=
A (7)accounting valuation 会计计价 @-ps[b`z
A (8)account sale 承销清单 3>asl54
A (9)accountability concept 经营责任概念 H2[VZ&Pg
A (10)accountancy 会计职业 m.!n|_}]
A (11)accountant 会计师 @{/GdB,}
A (12)accounting 会计 mqe83 k%
A (13)agency cost 代理成本 %:Mi6sR|
A (14)accounting bases 会计基础 M~/7thP{
A (15)accounting manual 会计手册 11Sflj
A (16)accounting period 会计期间 wzX(]BG
A (17)accounting policies 会计方针 R. :~e
A (18)accounting rate of return 会计报酬率 ),cozN=NM
A (19)accounting reference date 会计参照日 B}S!l>.z
A (20)accounting reference period 会计参照期间 ]+4QsoFNt
A (21)accrual concept 应计概念 I
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A (22)accrual expenses 应计费用 ]rC2jB\,M
A (23)acid test ration 速动比率(酸性测试比率) =c/jS
A (24)acquisition 购置 |y%pJdPk=
A (25)acquisition accounting 收购会计 Q+bZZMK5,U
A (26)activity based accounting 作业基础成本计算 0ndk=V
A (27)adjusting events 调整事项
@G'&7-(h*
A (28)administrative expenses 行政管理费 p}}pq~EH/
A (29)advice note 发货通知 *~Y$8!ad
A (30)amortization 摊销 2-G6I92d
A (31)analytical review 分析性检查 2:[
-
A (32)annual equivalent cost 年度等量成本法 vtx3a^
A (33)annual report and accounts 年度报告和报表 \G4L+Q/13
A (34)appraisal cost 检验成本 ;[nomxu|?
A (35)appropriation account 盈余分配账户 ?`T0zpC
A (36)articles of association 公司章程细则 IhR;YM[K
A (37)assets 资产 7 +]+S`
p
A (38)assets cover 资产保障 X%X`o%AqC
A (39)asset value per share 每股资产价值 "R< c
A (40)associated company 联营公司 3 bK.
8
A (41)attainable standard 可达标准 bqPaXH
n
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A (42)attributable profit 可归属利润 p9X{E%A<:
A (43)audit 审计 7l%]O}!d)
A (44)audit report 审计报告 NX8hFwR
A (45)auditing standards 审计准则 z Fj |E
A (46)authorized share capital 额定股本 Q}l~n)=
A (47)available hours 可用小时 m]}U!XT
A (48)avoidable costs 可避免成本 RL\?i~'KH
B (49)back-to-back loan 易币贷款 PJ?C[+&
B (50)backflush accounting 倒退成本计算 5`:d$rv
B (51)bad debts 坏帐 p_]b=3wt~
B (52)bad debts ratio 坏帐比率 oD9L5c)
B (53)bank charges 银行手续费 _!vy|,w@e
B (54)bank overdraft 银行透支 .#iot(g
B (55)bank reconciliation 银行存款调节表 3` oOoKX
B (56)bank statement 银行对账单 fI<d&5&g
B (57)bankruptcy 破产 |&
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B (58)basis of apportionment 分摊基础 dKD:mU",M
B (59)batch 批量 u)r:0;5
B (60)batch costing 分批成本计算 Z1v~tqx
B (61)beta factor B(市场)风险因素 h<>yzr3fN
B (62)bill 账单 '|yCDBu
B (63)bill of exchange 汇票 {J/Fp#
B (64)bill of landing 提单 {,*vMQ<^
B (65)bill of materials 用料预计单 -])=\n!=
B (66)bill payable 应付票据 Q
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B (67)bill receivable 应收票据 _/%,cYVc8!
B (68)bin card 存货记录卡 gX-hYQrC
B (69)bonus 红利 bi",DKU{l
B (70)book-keeping 薄记 goF87^M
B (71)Boston classification 波士顿分类 34N~<-9AY
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 53a^9
B (74)breaking-down time 复位时间 ~LOE^6C+~o
B (75)budget 预算 )u=W?5%=}
B (76)budget center 预算中心 "dDrw ]P;
B (77)budget cost allowance 预算成本折让 ; Ad5Jk
B (78)budget manual 预算手册 fn5-Tnsq*
B (79)budget period 预算期间 N]|>\
B (80)budgetary control 预算控制 s0D4K
B (81)budgeted capacity 预算生产能力 Z0-?;jA@
B (82)burden 制造费用 )i[Vq|n
B (83)business center 经营中心 M;OMsRCVO
B (84)business entity 营业个体 y@LiUe5
B (85)business unit 经营单位 Q@NFfJJ
B (86)buy-out management 管理性购买产权 J>nBTY,_<
B (87)by-product 副产品 ).
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C (88)called-up share capital 催缴股本 GQCdB>
C (89)capacity 生产能力 \M._x"
C (90)capacity ratios 生产能力比率 ez*QP|F*9
C (91)capital 资本 fG$LqzyqlK
C (92)capital assets pricing model资本资产计价模式 rvd%z7Z1o
C (93)capital commitment 承诺资本 S7PWP<9
C (94)capital employed 已运用的资本 =EA:fq
C (95)capital expenditure 资本支出 Yb/*2iWX
C (96)capital expenditureauthorization 资本支出核准 s<k2vbh
I
C (97)capital expenditure control 资本支出控制 x(eX.>o\
C (98)capital expenditure proposal资本支出申请 r-.@MbBm
C (99)capital funding planning 资本基金筹集计划 324XoMO
C (100)capital gain 资本收益 P}A!C9Frh
C (101)capital investment appraisal资本投资评估 \
#I$H9O
C (102)capital maintenance 资本保全 51#OlvD
C (103)capital resource planning 资本资源计划 3+h3?
C (104)capital surplus 资本盈余 $$&.}}.,
C (105)capital turnover 资本周转率 +s"6[\H1d
C (106)card 记录卡 >,]8iMh
C (107)cash 现金 7>F{.\Z
C (108)cash account 现金账户 DR:$urU$
C (109)cash book 现金账薄 &s(&B>M
C (110)cash cow 金牛产品 0.n[_?<(
C (111)cash flow 现金流量 ~tW~%]bs2Q
C (112)cash discounted 现金贴现 %%uE^nX>
C (113)cash flow budget 现金流量预算 zp1ym}9M
C (114)cash flow statement 现金流量表 -YKy"
C (115)cash ledger 现金分类账 }shxEsq
C (116)cash limit 现金限额
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C (117)CCA 现时成本会计 'D
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C (118)center 中心 uij^tN
%
C (119)changeover time 变更时间 `a|&aj0
C (120)chartered entity 特许经济个体 U{hu7
C (121)cheque 支票 %6
0 OS3
C (122)cheque register 支票登记薄 31G0B_
T
C (123)coin analysis 零钱分类 0zq'Nf?#3
C (124)classification 分类 k_0@,b3
C (125)clock card 工时卡 Wx{E\ l
C (126)code 代码 d>8"-$
C (127)commitment accounting 承诺确认会计 }A24;'}
C (128)common cost 共同成本 {.{Wl,|7
C (129)company limited byguarantee 有限担保责任公司 4.jRTL5-oj
C (130)company limited shares 股份有限公司 Ls9NQy
C (131)competitive position 竞争能力状况 ^Q$OzsEk
C (132)concept 概念 4Qfsxg
C (133)conglomerate 跨行业企业 6,3o_"J!
C (134)consistency concept 一致性概念 G!r)N0?_f
C (135)consolidated accounts 合并报表 f;zNNx<
;
C (136)consolidation accounting 合并会计 "}fweCBgo
C (137)consortium 财团 K -rR)-rI
C (138)contingency plan 应急计划 1Qf}nWy
C (139)contingent liabilities 或有负债 TD}<U8I8_
C (140)continuous operation 连续生产 r8Pd}ptPU
C (141)contra 抵消 cZ?QI6|[
C (142)contract cost 合同成本 DdgiY9a.
C (143)contract costing 合同成本计算 5h#h>0F
C (144)contribution 贡献毛益 GYaP"3Lu
C (145)contribution centre 贡献中心 LEgP-sW
C (146)contribution chart 贡献图 YNU}R/u6^
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 d7X&3L%Oq
C (148)contribution to salesration 贡献毛益对销售比率 EbQLMLD%
C (149)control 控制 U4pIRa)S
C (150)control account 控制帐户 S 13cQ?4
C (151)control limits 控制限度 oY18a*_>M1
C (152)controllability concept 可控制概念 WVy'f|3;
C (153)controllable cost 可控制成本 S }`sp[6
C (154)conversion cost 加工成本 H0Pxw
P>q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 MePD:;mm^
C (156)corporate appraisal 公司评估 )S)L9('IxT
C (157)corporate planning 公司计划 =#b@7Yw:
C (158)corporate social reporting 公司社会报告
WD[eoi
C (159)corporation 股份公司 c[dzO.~
C (160)cost 成本 /9w>:i81
C (161)cost account 成本帐户 !.]JiT'o
C (162)cost accounting 成本会计 %X{Eupi
FA
C (163)cost accounting manual 成本手册 ' [
4;QYw
C (164)cost accounts calendar 成本报表的日历时间 DYD<?._I
C (165)cost adjustment 成本调整 V0\[|E;F
C (166)cost allocation 成本分配 yLX $SR
C (167)cost apportionment 成本分摊 Zh<;r;2
C (168)cost attribution 成本归属 :o'XE|N
C (169)cost audit 成本审计 `
R6`"hx$
C (170)cost behaviour 成本性态 T
pkSY`T
C (171)cost benefit analysis 成本效益分析 )u
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C (172)cost center 成本中心 L_8zZ8 o
C (173)cost driver 成本动因