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注会《审计》英语常用词汇 ~/|unV
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1.audit 审计 I7G\X#,iz
2.attestation 鉴证 6wpND|cT
3.credibility 可信赖程度 ?G>5 D`V
4.audit of financial statements 财务报表审计 Z+``/Q]>+
5.agreed-upon procedures 执行商定程序 < o'7{
6.high levels of assurance 高水平保证 XD+cs.{5
7.compilation 编制 8)-t91hkL
8.reliability 可靠性 G7/?hky 0.
9.relevance 相关性 i"sYf9,
10.professional skepticism 职业谨慎
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11.objectivity 客观性 WfTdD.Xx
12. professional competence 专业胜任能力 +3o)L?:g
13.Senior/CPA-in-charge 项目经理 n6%jhv9H
14.audit engagement letter 业务约定书 6t7;}t]t
15.recurring audit 连续审计 H%NLL4&wu
16.the client 委托人 ek{PA!9Sk
17.change CPA 更换注册会计师 2ucF(^
18.the existing CPA 现任注册会计师 ?CUp&L0-"
19.the successor CPA 后任注册会计师 o$blPTN
20.the preceding CPA前任注册会计师 E9Xk8w'+
21.issue the audit report 出具审计报告 L>5!3b=b
22.expert 专家 5>1Y="B
23.the board of directors 董事会 UB&S 2g
24.knowledge of the entity‘ s business 了解被审计单位情况 2;?wN`}5g=
25.assess material misstatement risks评估重大错报风险 VI|DMx
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )(ZPSg$/F
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 Sj{rvW
29.the prior year‘s working papers 以前年度工作底稿 k,N
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30.minutes of meeting 会议纪要 Ji}IV
31.business risks 经营风险 bF Y)o Z
32.appropriateness 适当性 5k%N<e``
33.accounting estimate 会计估计 xZ @O"*{
34.management representations 管理层声明 eVCkPv*
35.going concern assumption 持续经营假设 Acq>M^
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36.audit plan 审计计划 P"PeLB9K
37.significant audit areas 重点审计领域 =iK6/ y`
38.error 错误 <1g 1hqK3
39.fraud舞弊 #`#aSqGmc
40.modified or additional procedures 修改或追加审计程序 rd 35)
41.misappropriation of assets 侵占资产 G|G?h
42.transactions without substance 虚假交易 c7nk~K[6
43.unusual pressures 异常压力 n"d)
44.the suspected noncompliance 涉嫌存在违法行为 #PLB
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45.materialiy 重要性 l3 pW{p
46.exceed the materiality level 超过重要性水平 XFf+efh
47.approach the materiality level 接近重要性水平 xZ'`_x9l
48.an acceptably low level 可接受水平 NX{-D}1X=
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 /DG`Hg
50.misstatements or omissions 错报或漏报 @#--dOWYR
51.aggregate 总计 C"` 'Re5)
52.subsequent events 期后事项 zUUxxS_?
53.adjust the financial statements 调整财务报表 fddbXs0Sn
54.perform additional audit procedures 实施追加的审计程序 .McoW7|Y
55.audit risk 审计风险 zc,9
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56.detection risk 检查风险 69I.*[
57.inappropriate audit opinion 不适当的审计意见 vkd<l&zD
58.material misstatement 重大的错报 sv{0XVn+^
59.tolerable misstatement 可容忍错报 uuK]<h*
60.the acceptable level of detection risk 可接受的检查风险 zm3MOH^a
61.assessed level of material misstatement risk 重大错报风险的评估水平 D)~nAkVq
62.simall business 小规模企业 l[\,
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63.accounting system 会计系统 g d}TTe
64.test of control 控制测试 9@z|2z2\G
65.walk-through test 穿行测试 g@6X|W5,J
66.communication 沟通 _:=OHURc
67.flow chart 流程图 y[@j0xlO
68.reperformance of internal control 重新执行 I^\
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69.audit evidence 审计证据 CT:eV7<>s
70.substantive procedures 实质性程序 QGz3id6
71.assertions 认定 wZ3vF)2s
72.esistence 存在 0)Xue9AS
73.occurrence 发生 ?eVuz x
74.completeness 完整性 ,;e-37^0l
75.rights and obligations 权利和义务 er7/BE&
76.valuation and allocation 计价和分摊 9oxf)pjw
77.cutoff 截止 <QW1fE
78.accuracy 准确性 |&RX
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79.classification 分类 Qbt>}?-
80.inspection 检查 6M vRR
81.supervision of counting 监盘 V45Udwp^
82.observation 观察 $HCAC4
83.confirmation 函证 =^AZx)Kwd
84.computation 计算 AXv;r<
85.analytical procedures 分析程序 ihY^~
86.vouch 核对
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87.trace 追查 oS|~\,p"
88.audit sampling 审计抽样 DoB3_=yJ+
89.error 误差 EC!Cv;'
90.expected error 预期误差 rbZ6V :
91.population 总体 Q;,3W+(
92.sampling risk 抽样风险 %ih7Jt
93.non- sampling risk 非抽样风险 ="[](X^ l
94.sampling unit 抽样单位 `1}?{ud
95.statistical sampling 统计抽样 7{6.
96.tolerable error 可容忍误差 / z?7ic0
97.the risk of under reliance 信赖不足风险 3pjYY$'
98.the risk of over reliance 信赖过度风险 RTA=|q
99.the risk of incorrect rejection 误拒风险 ggsi`Z{j?
100. the risk of incorrect acceptance 误受风险 Rf0\CEc
101.working trial balance 试算平衡表 Y^m=_*1g5
102.index and cross-referencing 索引和交叉索引 gsm^
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103.cash receipt 现金收入 HYnq x>L ~
104.cash disbursement 现金支出 z2q5f:d8
105.bank statement 银行对账单 ~
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106.bank reconciliation 银行存款余额调节表 @ ZPTf>J}
107.balance sheet date 资产负债表日 D!T4k]^
108.net realizable value 可变现净值 9Kx:^~}20o
109.storeroom 仓库 Fsj&/:
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110.sale invoice 销售发票 "LIii1]k
111.price list 价目表 E0A|+P
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112.positive confirmation request 积极式询证函 zjh9ZLu[
113.negative confirmation request 消极式询证函 s@[t5R
114.purchase requisition 请购单
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115.receiving report 验收报告 l@J|p# 0q
116.gross margin 毛利 Vg~
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117.manufacturing overhead 制造费用 (E(:F[.S
118.material requisition 领料单 "t&k{\$\
119.inventory-taking 存货盘点 W B[G!'
120.bond certificate 债券 D2cIVx3:(
121.stock certificate 股票 (Tb0PzA
122.audit report 审计报告 zd
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123.entity 被审计单位 Z?aR9OTP
124.addressee of the audit report 审计报告的收件人 +F&]BZ
125.unqualified opinion 无保留意见 'nt,+`.y6
126.qualified opinion 保留意见 NWN )b&}
127.disclaimer of opinion 无法表示意见 JJ=is}S|
128.adverse opinion 否定意见 d;:&3r|X
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A (1)ABC 作业基础成本计算 yzR=:0J
A (2)absorbed overhead 已吸收制造费用 oYErG],
A (3)absorption costing 吸收成本计算 Vzm+Ew
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A (4)account 账户,报表 Wc>)/y5$
A (5)accounting postulate 会计假设 mg/kyua^
A (6)accounting series release 会计公告文件 .p~;U|h"
A (7)accounting valuation 会计计价 TaJn2cC^
A (8)account sale 承销清单 tsVhPo]e0
A (9)accountability concept 经营责任概念 }v,P3
A (10)accountancy 会计职业 R+hS;F nh%
A (11)accountant 会计师 lfeWtzOf
A (12)accounting 会计 l:,UN07s
A (13)agency cost 代理成本 Xb]?/7
X
A (14)accounting bases 会计基础 arL&^]JnZ,
A (15)accounting manual 会计手册 A0u:Fm{E
A (16)accounting period 会计期间 U)]natB
A (17)accounting policies 会计方针 [4rMUS7-m"
A (18)accounting rate of return 会计报酬率 &'\+Z
A (19)accounting reference date 会计参照日 #e2 69FwN
A (20)accounting reference period 会计参照期间 gdY/RDxn:
A (21)accrual concept 应计概念 ua-|4@YO
A (22)accrual expenses 应计费用 K"$ky,tU
A (23)acid test ration 速动比率(酸性测试比率) .3&OFM
A (24)acquisition 购置 {;M/J
A (25)acquisition accounting 收购会计 U%\2drM&]
A (26)activity based accounting 作业基础成本计算 iquGLwJ
A (27)adjusting events 调整事项 Y!$z7K
A (28)administrative expenses 行政管理费 l%~zj,ew
A (29)advice note 发货通知 TFPq(i
A (30)amortization 摊销 )p9n|C
A (31)analytical review 分析性检查 08jQq#
A (32)annual equivalent cost 年度等量成本法 &uW.V+3
A (33)annual report and accounts 年度报告和报表 .c
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A (34)appraisal cost 检验成本 }"H900WE|
A (35)appropriation account 盈余分配账户 &B7KWvAy
A (36)articles of association 公司章程细则 4\es@2 q
A (37)assets 资产 O G}&%NgH
A (38)assets cover 资产保障 bA,D]
A (39)asset value per share 每股资产价值 \>7-<7+I6
A (40)associated company 联营公司 !iOu07<n&D
A (41)attainable standard 可达标准 ITUl-L4xE
l= S_#
A (42)attributable profit 可归属利润 f L?~1i =
A (43)audit 审计 {z_pL^S'52
A (44)audit report 审计报告 jzMGRN/67
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 7}.(EZ0
A (47)available hours 可用小时 +t
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A (48)avoidable costs 可避免成本 -~ Q3T9+
B (49)back-to-back loan 易币贷款 '#6DI"vJ
B (50)backflush accounting 倒退成本计算 [~S0b
B (51)bad debts 坏帐 =@l5He.]&
B (52)bad debts ratio 坏帐比率 x%&V!L
B (53)bank charges 银行手续费 -v@^6bQVp
B (54)bank overdraft 银行透支 j,jUg}b
B (55)bank reconciliation 银行存款调节表 n//a;m
B (56)bank statement 银行对账单 O v6=|]cW
B (57)bankruptcy 破产 8;3FTF
B (58)basis of apportionment 分摊基础 !iqz 4E
B (59)batch 批量 75i)$}_1B
B (60)batch costing 分批成本计算 CP^^ct-C
B (61)beta factor B(市场)风险因素 i+3b)xtW7
B (62)bill 账单 o*'3N/D~
B (63)bill of exchange 汇票 5]+eLKXB
B (64)bill of landing 提单 ~'iuh>O)
B (65)bill of materials 用料预计单 DLZ63'
B (66)bill payable 应付票据 e(A&VIp
B (67)bill receivable 应收票据 i%w'Cs0y
B (68)bin card 存货记录卡 4HAfTQ 1G
B (69)bonus 红利
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B (70)book-keeping 薄记 n
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B (71)Boston classification 波士顿分类 kfV}w,
B (72)breakeven chart 保本图 9,+L
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B (73)breakeven point 保本点 F$C:4c
B (74)breaking-down time 复位时间 ?zqXHv#x
B (75)budget 预算 GvY8O|a
B (76)budget center 预算中心 8nM]G4H.f
B (77)budget cost allowance 预算成本折让 `mVH94{
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B (78)budget manual 预算手册 P)
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B (79)budget period 预算期间 %+}\i'j7
B (80)budgetary control 预算控制 1|CO>)*D
B (81)budgeted capacity 预算生产能力 qm@
hD>W+
B (82)burden 制造费用 up6LO7drW/
B (83)business center 经营中心 s!Vtwp9
B (84)business entity 营业个体 9UX-)!
B (85)business unit 经营单位 S
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B (86)buy-out management 管理性购买产权 UPsh Y
B (87)by-product 副产品 #=rI[KI
C (88)called-up share capital 催缴股本 /hHD\+0({
C (89)capacity 生产能力 X.Kxio
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C (90)capacity ratios 生产能力比率 ( ;q$cKy
C (91)capital 资本 z`CI
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C (92)capital assets pricing model资本资产计价模式 '1aOdEZA*
C (93)capital commitment 承诺资本 ?(N(8)G1
C (94)capital employed 已运用的资本 mc$dR,
H0
C (95)capital expenditure 资本支出 &Jz%L^
C (96)capital expenditureauthorization 资本支出核准 SBA;p7^"
C (97)capital expenditure control 资本支出控制 6|9fcIh]B
C (98)capital expenditure proposal资本支出申请 ;|c,
C (99)capital funding planning 资本基金筹集计划 n
r }H;wB
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 tW +I?
C (102)capital maintenance 资本保全 'tc$#f^:
C (103)capital resource planning 资本资源计划 O<5bsKw'r
C (104)capital surplus 资本盈余 )xU70:X
C (105)capital turnover 资本周转率 (1R,
C (106)card 记录卡 zKZ6Qjd8!
C (107)cash 现金 _IGQ<U <
z
C (108)cash account 现金账户 quR':=S5f
C (109)cash book 现金账薄 r mhB!Lo
C (110)cash cow 金牛产品 \AG,dMS
C (111)cash flow 现金流量 5m/r,d^H
C (112)cash discounted 现金贴现 &' Ch[Wo]H
C (113)cash flow budget 现金流量预算 U i;o/Z3
C (114)cash flow statement 现金流量表 DvGtO)5._
C (115)cash ledger 现金分类账 ,}<v:!
C (116)cash limit 现金限额 ;tj_vmZ@R
C (117)CCA 现时成本会计 7 @ZL
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C (118)center 中心 9r!%PjNvE
C (119)changeover time 变更时间 a)xN(xp##
C (120)chartered entity 特许经济个体 DF#Ob( 1
C (121)cheque 支票 +r '
C (122)cheque register 支票登记薄 ?tBEB5
C (123)coin analysis 零钱分类 .w`8_v &Y
C (124)classification 分类 7G xNI
C (125)clock card 工时卡 ][9M_
.
C (126)code 代码 v/)dsSNZ0u
C (127)commitment accounting 承诺确认会计 5 p750`n
C (128)common cost 共同成本 @$aCUJ/mE
C (129)company limited byguarantee 有限担保责任公司 h
0!j ;fn
C (130)company limited shares 股份有限公司 OLv(
C (131)competitive position 竞争能力状况 tNtP+v-{
C (132)concept 概念 =|6IyL_N
C (133)conglomerate 跨行业企业 ?x:\RNB/
C (134)consistency concept 一致性概念 #3.\}d)
C (135)consolidated accounts 合并报表 1m&(3%#{
C (136)consolidation accounting 合并会计 .DT1Jvl
C (137)consortium 财团 z E{.oi
C (138)contingency plan 应急计划 g{&ux k);
C (139)contingent liabilities 或有负债 5dhRuc
C (140)continuous operation 连续生产 oo2VT
C (141)contra 抵消 ";Lpf]<
C (142)contract cost 合同成本 -.xs=NwB.|
C (143)contract costing 合同成本计算 qsJo)SA
C (144)contribution 贡献毛益 f
O9e ;
C (145)contribution centre 贡献中心 t4nAy)I)P
C (146)contribution chart 贡献图 K,J:i^2
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 i~4:]r22
C (148)contribution to salesration 贡献毛益对销售比率 Y40{v(Pi
C (149)control 控制
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C (150)control account 控制帐户 hhwV)Z
C (151)control limits 控制限度 H4)){\
C (152)controllability concept 可控制概念 #T+%$q [:
C (153)controllable cost 可控制成本 pbu 8Ib8z
C (154)conversion cost 加工成本 1Azigd0%
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
Pb
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C (156)corporate appraisal 公司评估 G|.>p<q
C (157)corporate planning 公司计划 C8i}
~x<
C (158)corporate social reporting 公司社会报告 -\LB>\;qn
C (159)corporation 股份公司 CfAX,f"ZP
C (160)cost 成本 q[r|p"TGov
C (161)cost account 成本帐户 JGJQ5zt
C (162)cost accounting 成本会计 KyDQ<Dq&
C (163)cost accounting manual 成本手册 Wh"oL;O
C (164)cost accounts calendar 成本报表的日历时间 WPLAh_fe
C (165)cost adjustment 成本调整 iN_G|w[d
C (166)cost allocation 成本分配 m39 `f,M
C (167)cost apportionment 成本分摊 )N
k^;[
C (168)cost attribution 成本归属 z!eY=G'
C (169)cost audit 成本审计 0F)Y[{h<
C (170)cost behaviour 成本性态 7`
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C (171)cost benefit analysis 成本效益分析 Qu!Lc:oM?
C (172)cost center 成本中心 ZY=x$($f
C (173)cost driver 成本动因