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注会《审计》英语常用词汇 u`xmF/jhQ
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1.audit 审计 {Nuwz|Ci
2.attestation 鉴证 l`UJHX
3.credibility 可信赖程度 4/&U
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4.audit of financial statements 财务报表审计 _>9|"seR
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 C7dy{:y`
7.compilation 编制 ?Lbwo<E
8.reliability 可靠性 b'p bf
9.relevance 相关性 :_~UO^*h
10.professional skepticism 职业谨慎 vR
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11.objectivity 客观性 I3uaEv7OZc
12. professional competence 专业胜任能力 tx;MH5s/V
13.Senior/CPA-in-charge 项目经理 x}[/A;N
14.audit engagement letter 业务约定书 tV<}!~0,*
15.recurring audit 连续审计 M}k )Ep9
16.the client 委托人 DN2K4%cM%'
17.change CPA 更换注册会计师 r :{2}nE
18.the existing CPA 现任注册会计师 2Vxr
19.the successor CPA 后任注册会计师 bIu'^
20.the preceding CPA前任注册会计师 AyB-+oTf(
21.issue the audit report 出具审计报告 ;nyV)+t+a
22.expert 专家 9<I@}w
23.the board of directors 董事会 zW,m3~XX:
24.knowledge of the entity‘ s business 了解被审计单位情况 T;XEU%:LK
25.assess material misstatement risks评估重大错报风险 zm-j FY ?
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 %*wJODtB|
27.a general knowledge of —— 初步了解―――的情况 9$c0<~B\
28.a more knowledge of—— 进一步了解的情况 UTGR{>=>
29.the prior year‘s working papers 以前年度工作底稿 8xJdK'
30.minutes of meeting 会议纪要 [u;]J*
31.business risks 经营风险 M=HW2xn
32.appropriateness 适当性 8>RGmue
33.accounting estimate 会计估计 bo
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34.management representations 管理层声明 tSV}BM,
35.going concern assumption 持续经营假设 ~O;!y%
36.audit plan 审计计划 z'=*pIY5f
37.significant audit areas 重点审计领域 RIJ+]uir4
38.error 错误 f50qA;
7k
39.fraud舞弊 PX65Z|~>_
40.modified or additional procedures 修改或追加审计程序 [X ]\^
41.misappropriation of assets 侵占资产 2+M(!FHfy
42.transactions without substance 虚假交易 )HNbWGu
43.unusual pressures 异常压力 */sVuD^b`
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 gV1&b
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46.exceed the materiality level 超过重要性水平 lEIX,amwa
47.approach the materiality level 接近重要性水平 &Y%Kr`.h
48.an acceptably low level 可接受水平 C(Ujx=G+3
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 @+h
2R
50.misstatements or omissions 错报或漏报 $9Hod-Z1
51.aggregate 总计
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52.subsequent events 期后事项 !f-mC,d
53.adjust the financial statements 调整财务报表 *M\Qt_[
54.perform additional audit procedures 实施追加的审计程序 ;ob-'
55.audit risk 审计风险 2
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56.detection risk 检查风险 qUA&XUJ
57.inappropriate audit opinion 不适当的审计意见 XeX0\L')R
58.material misstatement 重大的错报 x tg3~/H
59.tolerable misstatement 可容忍错报 ?vPw I
60.the acceptable level of detection risk 可接受的检查风险 1fM=>Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 7m_Jb5
62.simall business 小规模企业 b)9bYkd
63.accounting system 会计系统 rQg7r>%Q
64.test of control 控制测试 7r 07N'
65.walk-through test 穿行测试 hV#+joT8i
66.communication 沟通 1v!Xx+}
67.flow chart 流程图 m:5 *:Ii.
68.reperformance of internal control 重新执行 >DVjO9Kf
69.audit evidence 审计证据 Ay;=1g)8+f
70.substantive procedures 实质性程序 u6IEBYG ((
71.assertions 认定 !^cQPX2<
72.esistence 存在 ,u^i0uOg
73.occurrence 发生 SoeL_#+^W
74.completeness 完整性 I&Q.MItW
75.rights and obligations 权利和义务 y5B4t6M(
76.valuation and allocation 计价和分摊 {c`kC]9
77.cutoff 截止 2LGeRw
78.accuracy 准确性 &MsnQP
79.classification 分类 B;9X{"
80.inspection 检查 z #c)Q
81.supervision of counting 监盘 Sq8 `)$\
82.observation 观察 J7W]Str
83.confirmation 函证 <\eHK[_*
84.computation 计算 P9;
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85.analytical procedures 分析程序 ~F~g$E2 }
86.vouch 核对 D@*<p h=
87.trace 追查 ba& \~_4
88.audit sampling 审计抽样 9$8B)
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89.error 误差 ]n1@!qa48
90.expected error 预期误差 5BR
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91.population 总体 fC+<n{"C
92.sampling risk 抽样风险 Zc(uK{3W-
93.non- sampling risk 非抽样风险 M@EML
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94.sampling unit 抽样单位 -8;U1 ^#
95.statistical sampling 统计抽样 x~C%Hp*#
96.tolerable error 可容忍误差 \72(d
97.the risk of under reliance 信赖不足风险 W}#eQ|oCV
98.the risk of over reliance 信赖过度风险 5xX*68]%
99.the risk of incorrect rejection 误拒风险 .P+om<
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100. the risk of incorrect acceptance 误受风险 |S[Gg
101.working trial balance 试算平衡表 wZ/Zc}
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102.index and cross-referencing 索引和交叉索引 hZf0q 2
103.cash receipt 现金收入 }/q]:3M|
104.cash disbursement 现金支出 ' _Ij9{M
105.bank statement 银行对账单 C-'n4AY^
106.bank reconciliation 银行存款余额调节表 ,<s'/8Ik
107.balance sheet date 资产负债表日 ]+\;pb}bq
108.net realizable value 可变现净值 #8iRWm0*6
109.storeroom 仓库 p&~8N#I#
110.sale invoice 销售发票 H+y(W5|2/X
111.price list 价目表 CIAHsbn.A
112.positive confirmation request 积极式询证函 nylrF"'e
113.negative confirmation request 消极式询证函 oG~a`9N%C
114.purchase requisition 请购单 l\<*9m<
115.receiving report 验收报告 SE/GT:}
116.gross margin 毛利 _]:wltPv
117.manufacturing overhead 制造费用 kSoa'
118.material requisition 领料单 MLg+ 9y
119.inventory-taking 存货盘点 ew
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120.bond certificate 债券 >5-z"f
121.stock certificate 股票 qE?*:$
122.audit report 审计报告 ]pr( hk
123.entity 被审计单位 _1_CYrUc
124.addressee of the audit report 审计报告的收件人 78&(>8@m
125.unqualified opinion 无保留意见 :E'uV"j%
126.qualified opinion 保留意见 $'Z\'<k[
127.disclaimer of opinion 无法表示意见 MebLY $&8
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 kSj,Pl\NC
A (2)absorbed overhead 已吸收制造费用 +I1>;
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A (3)absorption costing 吸收成本计算 0Snl_@s
A (4)account 账户,报表 A (z
lX_
A (5)accounting postulate 会计假设 N T+%u-
A (6)accounting series release 会计公告文件 L:UJur%
A (7)accounting valuation 会计计价 l%XuYYQ
A (8)account sale 承销清单 =yo?] ZS
A (9)accountability concept 经营责任概念 ~k>H4hV3
A (10)accountancy 会计职业 WgX9k J
A (11)accountant 会计师 "`<tq#&C1
A (12)accounting 会计 yg34b}m{
A (13)agency cost 代理成本 ,SQmQ6h
A (14)accounting bases 会计基础 bV c"'RQ
A (15)accounting manual 会计手册 &,E^y,r
A (16)accounting period 会计期间 '4 T}$a"i
A (17)accounting policies 会计方针 *b#00)d
A (18)accounting rate of return 会计报酬率 Yzo_ZvL
A (19)accounting reference date 会计参照日 O#Y;s;)i"
A (20)accounting reference period 会计参照期间 PNVYW?l
A (21)accrual concept 应计概念 S5B12P
A (22)accrual expenses 应计费用 W
&wqN
A (23)acid test ration 速动比率(酸性测试比率) 1=Npq=d
A (24)acquisition 购置 0'&N?rS
A (25)acquisition accounting 收购会计 n:QFwwQ`Q;
A (26)activity based accounting 作业基础成本计算 ]6JI((
A (27)adjusting events 调整事项 'u"r^o?
A (28)administrative expenses 行政管理费 !F]7q]g
A (29)advice note 发货通知 |VC|@
Q
A (30)amortization 摊销 G&ZpQ)
A (31)analytical review 分析性检查 m"3gTqG
A (32)annual equivalent cost 年度等量成本法 2e~ud9,
A (33)annual report and accounts 年度报告和报表 !<`}mE!:
A (34)appraisal cost 检验成本 \X&LrneR"t
A (35)appropriation account 盈余分配账户 f0 iYP
A (36)articles of association 公司章程细则 %&EDh2w>
A (37)assets 资产 TNgf96)
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A (38)assets cover 资产保障 PeCU V6
A (39)asset value per share 每股资产价值 N=4`jy =
A (40)associated company 联营公司 N0UL1[ur
A (41)attainable standard 可达标准 B?o ?LI
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A (42)attributable profit 可归属利润 >wsS75n1
A (43)audit 审计 p\xi5z
A (44)audit report 审计报告 ^uZ!e+
A (45)auditing standards 审计准则 9hoTxWpmy
A (46)authorized share capital 额定股本 #fT1\1[]
A (47)available hours 可用小时 Hz A+Oi
A (48)avoidable costs 可避免成本 &
QO9 /!
B (49)back-to-back loan 易币贷款 NR98I7
B (50)backflush accounting 倒退成本计算 ~n)gP9Hv
B (51)bad debts 坏帐 w?u4-GT
B (52)bad debts ratio 坏帐比率 wO\,?SI4
B (53)bank charges 银行手续费 G3 h&nH,>
B (54)bank overdraft 银行透支 R
2.y=P8N
B (55)bank reconciliation 银行存款调节表 E]Wnl\Be
B (56)bank statement 银行对账单 %~z/, [wk
B (57)bankruptcy 破产 u+
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B (58)basis of apportionment 分摊基础 D)0pm?*5A
B (59)batch 批量 :i{$p00
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B (60)batch costing 分批成本计算 |q0MM^%"
B (61)beta factor B(市场)风险因素 >$^v@jf
B (62)bill 账单 }Z^r<-N
B (63)bill of exchange 汇票 E05RqnqBn0
B (64)bill of landing 提单 g7>p,
B (65)bill of materials 用料预计单 (t^&L
B (66)bill payable 应付票据 f[S$Gu4-
B (67)bill receivable 应收票据 f
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B (68)bin card 存货记录卡 ]m ED3#
B (69)bonus 红利 52RFB!Z[
B (70)book-keeping 薄记 =aL=SC+
B (71)Boston classification 波士顿分类 ZH@BHg|}H
B (72)breakeven chart 保本图 hU3z4|~+
B (73)breakeven point 保本点 >9?BJv2
B (74)breaking-down time 复位时间 [ij8h,[~]
B (75)budget 预算 e+_~a8 -|
B (76)budget center 预算中心 RA5*QW
B (77)budget cost allowance 预算成本折让 I $5*Puy#
B (78)budget manual 预算手册 ?/EyfTex
B (79)budget period 预算期间 cwe@W PE2
B (80)budgetary control 预算控制 Hi
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B (81)budgeted capacity 预算生产能力 ="M7F0k
B (82)burden 制造费用 M@R_t(&=
B (83)business center 经营中心 9lT6fW`v1Q
B (84)business entity 营业个体 ;JNI$DR
B (85)business unit 经营单位 X?B9Z8
B (86)buy-out management 管理性购买产权 O&ur|&v
B (87)by-product 副产品 GQU9UXe
C (88)called-up share capital 催缴股本 QH?}uX'x)G
C (89)capacity 生产能力 vmV<PK-
C (90)capacity ratios 生产能力比率 dcK7Dd->
C (91)capital 资本 !'ylh8}
C (92)capital assets pricing model资本资产计价模式 =|@%5&.P
C (93)capital commitment 承诺资本 6f$h1$$)^
C (94)capital employed 已运用的资本 4sj:%%UE
C (95)capital expenditure 资本支出 M*& tVG
C (96)capital expenditureauthorization 资本支出核准 yUZ;keQ_Tw
C (97)capital expenditure control 资本支出控制 jl!rCOLt4
C (98)capital expenditure proposal资本支出申请 ?2;gmZd7
C (99)capital funding planning 资本基金筹集计划 %Q)3*L
C (100)capital gain 资本收益 4{[cXM8*j
C (101)capital investment appraisal资本投资评估 Z(' iZ'55F
C (102)capital maintenance 资本保全 0Q2P"1>KT/
C (103)capital resource planning 资本资源计划 `#X\@?'5
C (104)capital surplus 资本盈余 ( k@%04c
C (105)capital turnover 资本周转率 ev bqBb21b
C (106)card 记录卡 *1Q~/<W
C (107)cash 现金 ("Uz
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C (108)cash account 现金账户 uk8vecj
C (109)cash book 现金账薄 FG?69b>
C (110)cash cow 金牛产品 L(a){<c
C (111)cash flow 现金流量 ddf#c,SQ
C (112)cash discounted 现金贴现 B{:JD^V!
C (113)cash flow budget 现金流量预算 |_=o0
lf
C (114)cash flow statement 现金流量表 DOr()X
C (115)cash ledger 现金分类账 %:^|Q;xe
C (116)cash limit 现金限额 q~3dbj
C (117)CCA 现时成本会计 U[!x
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C (118)center 中心 Jgf73IX[
C (119)changeover time 变更时间 {}vB
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C (120)chartered entity 特许经济个体 UuNcBzB2d
C (121)cheque 支票 kJ;fA|(I
C (122)cheque register 支票登记薄 Nb))_+/
C (123)coin analysis 零钱分类 sj)$o94=
C (124)classification 分类 QQ+? J~
C (125)clock card 工时卡 -
^y$RJC
C (126)code 代码 oGK 1D
C (127)commitment accounting 承诺确认会计 *AO^oBeY
C (128)common cost 共同成本 &&N]u e@>
C (129)company limited byguarantee 有限担保责任公司 uP'x{Pr)
C (130)company limited shares 股份有限公司 tZtyx;EP
C (131)competitive position 竞争能力状况 S-"OfWg<
C (132)concept 概念 pI>i1f=W
C (133)conglomerate 跨行业企业 xj/ +Z!,9
C (134)consistency concept 一致性概念 D]9I-|
C (135)consolidated accounts 合并报表 uvK1gJrA)
C (136)consolidation accounting 合并会计 )g9&fGYf
C (137)consortium 财团 A| #9
C (138)contingency plan 应急计划 +8FlDiP
C (139)contingent liabilities 或有负债 `0tzQ>ZQq
C (140)continuous operation 连续生产 ,%+i}H,3
C (141)contra 抵消 d/8I&{.
C (142)contract cost 合同成本 r/E;tm[\
C (143)contract costing 合同成本计算 Qwn/
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C (144)contribution 贡献毛益 ZB'/DO=i
C (145)contribution centre 贡献中心 R=IZFwr
C (146)contribution chart 贡献图 !"2nL%PW~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 y!SElKj
C (148)contribution to salesration 贡献毛益对销售比率 ?Sj3-*/?
C (149)control 控制 QvK-3w;=
C (150)control account 控制帐户 2*6b{}yJH
C (151)control limits 控制限度 :,
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C (152)controllability concept 可控制概念 9-Bp =M
C (153)controllable cost 可控制成本 GJ=<~S"
C (154)conversion cost 加工成本 K@P5]}'#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 >A#wvQl7
C (156)corporate appraisal 公司评估 48CLnyYiF
C (157)corporate planning 公司计划 YFD'&N,sx
C (158)corporate social reporting 公司社会报告 ZPWY0&9
C (159)corporation 股份公司 =PiDZS^"
C (160)cost 成本 cB
U,!
C (161)cost account 成本帐户 MR/jM@8
C (162)cost accounting 成本会计 e%w>QN`
C (163)cost accounting manual 成本手册 C2;qSKG3{m
C (164)cost accounts calendar 成本报表的日历时间 4oT1<n`r+
C (165)cost adjustment 成本调整 SF2A?L?}+
C (166)cost allocation 成本分配 jk2h"):B>
C (167)cost apportionment 成本分摊 )cnB>Qul
C (168)cost attribution 成本归属 Z
55iq
C (169)cost audit 成本审计 `y; s1nL
C (170)cost behaviour 成本性态 `#&pB0.y
C (171)cost benefit analysis 成本效益分析 E%\j R
C (172)cost center 成本中心 PR=:3-#R
C (173)cost driver 成本动因