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注会《审计》英语常用词汇 Y(z}[`2
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1.audit 审计 22IYrk
2.attestation 鉴证 $h]NXC6J
3.credibility 可信赖程度 uHrb:X!q
4.audit of financial statements 财务报表审计 2fBYT4*P;
5.agreed-upon procedures 执行商定程序 Ut;'Gk
6.high levels of assurance 高水平保证 V85.DK!
7.compilation 编制 |8;?
*s`H
8.reliability 可靠性 rIPl6,w~
9.relevance 相关性 <,-,?
10.professional skepticism 职业谨慎 YAMfP8S
11.objectivity 客观性 KL~AzLI
12. professional competence 专业胜任能力 {kG;."S+K
13.Senior/CPA-in-charge 项目经理 \)GR\~z0h
14.audit engagement letter 业务约定书 4(sttd_
15.recurring audit 连续审计 +
o{*r#
16.the client 委托人 yjv&4pIc1
17.change CPA 更换注册会计师 ]c,l5u}A$
18.the existing CPA 现任注册会计师 V
Qh/
19.the successor CPA 后任注册会计师 \!7*(&yly
20.the preceding CPA前任注册会计师 r$?Vx_f`Q
21.issue the audit report 出具审计报告 %xh?!s|G(
22.expert 专家 *s36OF!
23.the board of directors 董事会 >gGil|I
24.knowledge of the entity‘ s business 了解被审计单位情况 xx6S`R6:
25.assess material misstatement risks评估重大错报风险 m|`VJ0
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @|]G0&gn&?
27.a general knowledge of —— 初步了解―――的情况 /[L)tj7B
28.a more knowledge of—— 进一步了解的情况 m/" J
s
29.the prior year‘s working papers 以前年度工作底稿 t}c v2S
30.minutes of meeting 会议纪要 #O><A&FrF`
31.business risks 经营风险 \@:j
32.appropriateness 适当性 i)8g CDc
33.accounting estimate 会计估计 l
kN'uZ
34.management representations 管理层声明 Fi/jR0]e2
35.going concern assumption 持续经营假设 ?AT(S
36.audit plan 审计计划 k)Zn>
37.significant audit areas 重点审计领域 YkVRl [
38.error 错误 i
U,/!IQ
39.fraud舞弊 <YSg~T
40.modified or additional procedures 修改或追加审计程序 T&!ZD2I
41.misappropriation of assets 侵占资产 {[N?+ZJD*L
42.transactions without substance 虚假交易
Bjtj{B
43.unusual pressures 异常压力 `TkbF9N+
44.the suspected noncompliance 涉嫌存在违法行为 KDX$.$#
45.materialiy 重要性 wU.'_SBfB
46.exceed the materiality level 超过重要性水平 k|l5 "&K~.
47.approach the materiality level 接近重要性水平 -@#Pc#
48.an acceptably low level 可接受水平 O68b zi]
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 WySNL#>a
50.misstatements or omissions 错报或漏报 dUZ$wbV%h
51.aggregate 总计 ?&XzW+(X
52.subsequent events 期后事项 R^|!^[WE
53.adjust the financial statements 调整财务报表 V3 qT<}y|
54.perform additional audit procedures 实施追加的审计程序 jB` 7T^bU
55.audit risk 审计风险 {dDq*s
Lf
56.detection risk 检查风险 cJ2y)`
57.inappropriate audit opinion 不适当的审计意见 we
}#Ru*
58.material misstatement 重大的错报 F],TG&>5
59.tolerable misstatement 可容忍错报 kO jEY
60.the acceptable level of detection risk 可接受的检查风险 (26Bs':M~
61.assessed level of material misstatement risk 重大错报风险的评估水平 y>%W;r)
62.simall business 小规模企业 ,R8n,az
63.accounting system 会计系统 \N6<BS
64.test of control 控制测试 )4Bwt`VX
65.walk-through test 穿行测试 \?r$&K]4
66.communication 沟通 J&'>IA
67.flow chart 流程图 q$3HvZP
68.reperformance of internal control 重新执行 /%-
o.hT
69.audit evidence 审计证据
Z0{f
70.substantive procedures 实质性程序 FF8WTuzB+
71.assertions 认定 W3"vTZJF
72.esistence 存在 PVZEB
73.occurrence 发生 _dJp
3D
74.completeness 完整性 _d/GdeLs
75.rights and obligations 权利和义务 )Kxs@F
76.valuation and allocation 计价和分摊 ,!jR:nApE
77.cutoff 截止 [2 =^C=52
78.accuracy 准确性 =z+-l5Gu"
79.classification 分类 ,zc"udpKF
80.inspection 检查 |}:e+?{o
81.supervision of counting 监盘 w4NZt|>5j;
82.observation 观察 $#F;
xys
83.confirmation 函证
o.p+j
84.computation 计算 t;h+Cf4
85.analytical procedures 分析程序
8u4gx<;O
86.vouch 核对 "$# $f
87.trace 追查 SnH:(tO[X
88.audit sampling 审计抽样 b?sAEU;
89.error 误差 rve7YS'
90.expected error 预期误差 ^ b=5
6~[
91.population 总体 [^h/(a`
92.sampling risk 抽样风险
11PLH0
93.non- sampling risk 非抽样风险 - $xKv4
94.sampling unit 抽样单位 /,=Wy"0TJ
95.statistical sampling 统计抽样 8[vl
3C
96.tolerable error 可容忍误差 pHq{S;R2G
97.the risk of under reliance 信赖不足风险 7Ntjx(b$"h
98.the risk of over reliance 信赖过度风险 ?psOj%
99.the risk of incorrect rejection 误拒风险 K!pxDW}
100. the risk of incorrect acceptance 误受风险 /+Wb6{lY
101.working trial balance 试算平衡表 ;JMOsn}8
102.index and cross-referencing 索引和交叉索引 Wh#os,U
$
103.cash receipt 现金收入 ;4+qPWwq8W
104.cash disbursement 现金支出 E!:.G+SEl
105.bank statement 银行对账单 &f
(sfM_n
106.bank reconciliation 银行存款余额调节表 %iHyt,0v2
107.balance sheet date 资产负债表日 Tb>IHoil
108.net realizable value 可变现净值 9{auleu
R
109.storeroom 仓库 t't^E,E
.@
110.sale invoice 销售发票 s@
*,r@<
111.price list 价目表 s^{{@O.
112.positive confirmation request 积极式询证函 KfJ c
113.negative confirmation request 消极式询证函 qg) Af
114.purchase requisition 请购单 AJJ%gxqGq
115.receiving report 验收报告 'XC&BWJ
116.gross margin 毛利 S-H-tFy\\
117.manufacturing overhead 制造费用 ]w1BJZa36
118.material requisition 领料单 `kaR@t
119.inventory-taking 存货盘点 ,U
} 5
120.bond certificate 债券 JKEXYE
121.stock certificate 股票 o3kt0NuF,
122.audit report 审计报告 @g@fL %
123.entity 被审计单位 j TB<E=WC
124.addressee of the audit report 审计报告的收件人 TWl(\<&+)
125.unqualified opinion 无保留意见 j]cXLY
126.qualified opinion 保留意见 V1UUAvN7s
127.disclaimer of opinion 无法表示意见 p*(U*8Q
128.adverse opinion 否定意见 mR!&.R?
'#pMEVP
A (1)ABC 作业基础成本计算 0jip::x
A (2)absorbed overhead 已吸收制造费用 Z7mGC`>
A (3)absorption costing 吸收成本计算 6Zl.Lh
A (4)account 账户,报表 r1^m#!=B
A (5)accounting postulate 会计假设 $?CBX27AV
A (6)accounting series release 会计公告文件
ve6N
A (7)accounting valuation 会计计价 lE
VQA*u[
A (8)account sale 承销清单 8Izn'>"
A (9)accountability concept 经营责任概念 \E ? iw.}
A (10)accountancy 会计职业 ,6%hu|Y*
A (11)accountant 会计师 gKm@B{rC
A (12)accounting 会计 $Hl+iF4j<
A (13)agency cost 代理成本 d~P<M3#>
A (14)accounting bases 会计基础 ~%8Q75tn.
A (15)accounting manual 会计手册 }]Gi@Nh|o
A (16)accounting period 会计期间 ?-RoqF
A (17)accounting policies 会计方针 8VAYIxRv
A (18)accounting rate of return 会计报酬率 )Yy#`t
A (19)accounting reference date 会计参照日 h1G*y
A (20)accounting reference period 会计参照期间 xqi*N13
A (21)accrual concept 应计概念 rhzv^t
A (22)accrual expenses 应计费用 5pKvNLy.t
A (23)acid test ration 速动比率(酸性测试比率) {{
4p{
A (24)acquisition 购置 .5#tB*H
A (25)acquisition accounting 收购会计
`lV
A (26)activity based accounting 作业基础成本计算 K@$L~G
A (27)adjusting events 调整事项 ` + n
A (28)administrative expenses 行政管理费 >TQBRA;'
A (29)advice note 发货通知 9$\;voo
A (30)amortization 摊销 ac+k 5K+
A (31)analytical review 分析性检查 I]WeZ,E
A (32)annual equivalent cost 年度等量成本法 7/U<\(V!g
A (33)annual report and accounts 年度报告和报表 JtrDZ;^@
A (34)appraisal cost 检验成本 ]L%R[Z!3
A (35)appropriation account 盈余分配账户 0F0Q
=dZ
A (36)articles of association 公司章程细则 foP>w4pB
A (37)assets 资产 \+evZ{Pu
A (38)assets cover 资产保障 )68fm\t(
A (39)asset value per share 每股资产价值 bCaPJ!ZO
A (40)associated company 联营公司 >`rNT|rg
A (41)attainable standard 可达标准 +~i+k~{`H
hB GGs
A (42)attributable profit 可归属利润 9,EaN{GM
A (43)audit 审计 HC;I0&v>
A (44)audit report 审计报告 VM V]TPks>
A (45)auditing standards 审计准则 5{d9,$%8&
A (46)authorized share capital 额定股本 L@k;L
A (47)available hours 可用小时 XnI
;7J
A (48)avoidable costs 可避免成本 x[O#(^q
B (49)back-to-back loan 易币贷款 D@4&@>
B (50)backflush accounting 倒退成本计算 BHJ'[{U*w
B (51)bad debts 坏帐 ,wb|?>Y
B (52)bad debts ratio 坏帐比率 KZ<RDXV T
B (53)bank charges 银行手续费 g0:4zeL
B (54)bank overdraft 银行透支 Wru
Fp
B (55)bank reconciliation 银行存款调节表 b[[6X
B (56)bank statement 银行对账单 <K=B(-~
B (57)bankruptcy 破产 y'2kV6TtqD
B (58)basis of apportionment 分摊基础 y!6:
B (59)batch 批量 4{pemqS*
B (60)batch costing 分批成本计算 D>7_P7]y
B (61)beta factor B(市场)风险因素 j_a~)o-p
B (62)bill 账单 | 8L`osg
B (63)bill of exchange 汇票 C"Y]W-Mgg
B (64)bill of landing 提单 cVHE}0Xd(
B (65)bill of materials 用料预计单 M}oFn}-T9a
B (66)bill payable 应付票据 2bn@:71`
B (67)bill receivable 应收票据 % 6hw
B (68)bin card 存货记录卡 IL6f~!
B (69)bonus 红利 ME10dr
B (70)book-keeping 薄记 ox=7N{+`J
B (71)Boston classification 波士顿分类 e9_O/i N
B (72)breakeven chart 保本图 ,pa&he
B (73)breakeven point 保本点 })0 7u
B (74)breaking-down time 复位时间 n\"LN3
B (75)budget 预算 f~" V
B (76)budget center 预算中心 4bFVyv
B (77)budget cost allowance 预算成本折让 o(>-:l i0
B (78)budget manual 预算手册 jme5'FR
B (79)budget period 预算期间 PD
T\Q\J^X
B (80)budgetary control 预算控制 b;{"lJ:+Z
B (81)budgeted capacity 预算生产能力 hHl-;%#
B (82)burden 制造费用 o
cuVDC
B (83)business center 经营中心 B{o\RNU
B (84)business entity 营业个体 WKIiJ{@L
B (85)business unit 经营单位 7fTg97eF
B (86)buy-out management 管理性购买产权 "QFADk1
B (87)by-product 副产品 6p=x gk-q
C (88)called-up share capital 催缴股本 ^RyTK|SQ
C (89)capacity 生产能力 2SPFjpG8n
C (90)capacity ratios 生产能力比率 5<?c_l9X^
C (91)capital 资本
T!xy^n]}
C (92)capital assets pricing model资本资产计价模式 '-]BSU
C (93)capital commitment 承诺资本 . n
F
C (94)capital employed 已运用的资本 ?M-8Fp3 +
C (95)capital expenditure 资本支出 Q.2nUT`
C (96)capital expenditureauthorization 资本支出核准 p,u<gJUL
C (97)capital expenditure control 资本支出控制 i[\u-TF
C (98)capital expenditure proposal资本支出申请 pL/.JzB
C (99)capital funding planning 资本基金筹集计划 ^}7t:
C (100)capital gain 资本收益 -zLI!F 0
C (101)capital investment appraisal资本投资评估 P5xm
Lefng
C (102)capital maintenance 资本保全 s&`XK$p
C (103)capital resource planning 资本资源计划 YB3=ij!K
C (104)capital surplus 资本盈余 M@X#[w:
C (105)capital turnover 资本周转率 G{Enh<V
C (106)card 记录卡 9c %
Tv
C (107)cash 现金 [5eT|uy
C (108)cash account 现金账户 n9/0W%X>
C (109)cash book 现金账薄 9w<Bm"G
C (110)cash cow 金牛产品 JIKxY$GS
C (111)cash flow 现金流量 J'c9577$
C (112)cash discounted 现金贴现 qq_,"~
C (113)cash flow budget 现金流量预算 @d^h/w
C (114)cash flow statement 现金流量表 !gew;Jz
C (115)cash ledger 现金分类账 /cen#pb
C (116)cash limit 现金限额
yi;t
C (117)CCA 现时成本会计 LbbQ3$@WD
C (118)center 中心 i6:yNb ='
C (119)changeover time 变更时间 "EhO )lR
C (120)chartered entity 特许经济个体 "}+/0$F
C (121)cheque 支票 GFa/9Bi
C (122)cheque register 支票登记薄 swq!Sp
C (123)coin analysis 零钱分类 Giw
A$^Hg\
C (124)classification 分类 U*:'/.
C (125)clock card 工时卡 9:w,@Phe
C (126)code 代码 Lbp6I0&n
C (127)commitment accounting 承诺确认会计 z ;Nk& <?
C (128)common cost 共同成本 9ufs6z
C (129)company limited byguarantee 有限担保责任公司 ,4W((OQ^
C (130)company limited shares 股份有限公司 [gp:nxyfQm
C (131)competitive position 竞争能力状况 -f gKSJ7
C (132)concept 概念 OT3;qT*fw
C (133)conglomerate 跨行业企业 ZKPkx~,U[
C (134)consistency concept 一致性概念 Hbc&.W;g7[
C (135)consolidated accounts 合并报表 Fh$&puF2
C (136)consolidation accounting 合并会计 ~Fb?h%w
C (137)consortium 财团 0%NI-
Zyo
C (138)contingency plan 应急计划 X2?_lZ[\
C (139)contingent liabilities 或有负债
|6^ K
C (140)continuous operation 连续生产 r$Qh`[<
C (141)contra 抵消 jUSr t)o03
C (142)contract cost 合同成本 T@Z{KV"S
C (143)contract costing 合同成本计算 u*N8s[s'
C (144)contribution 贡献毛益 t+J6P)=
C (145)contribution centre 贡献中心 xU<lv{m`D
C (146)contribution chart 贡献图 fr2w k}/b
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 q#3X*!)
C (148)contribution to salesration 贡献毛益对销售比率 |UO;StF
C (149)control 控制 yvisoZX
C (150)control account 控制帐户 T=dvc}
C (151)control limits 控制限度 ):Zu
mG#o
C (152)controllability concept 可控制概念 [V0 h9!
C (153)controllable cost 可控制成本 yE,o~O
C (154)conversion cost 加工成本 ++"PPbOe&D
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <j3HT"^[D
C (156)corporate appraisal 公司评估 *S_Iza #&x
C (157)corporate planning 公司计划 %]oLEmn}y
C (158)corporate social reporting 公司社会报告 ~'=4K/39
C (159)corporation 股份公司 0M
+tKFb
C (160)cost 成本 `_^=OOn
C (161)cost account 成本帐户 AB\4+ CLV
C (162)cost accounting 成本会计 htym4\Z=
C (163)cost accounting manual 成本手册 Ps\
^OJR
C (164)cost accounts calendar 成本报表的日历时间 26K~m@
C (165)cost adjustment 成本调整 k"{U}Y/}
C (166)cost allocation 成本分配 5VbNWrw
C (167)cost apportionment 成本分摊 ]t;5kj/
C (168)cost attribution 成本归属 qDb}b d5
C (169)cost audit 成本审计 uK5x[m
C (170)cost behaviour 成本性态 eCd?.e0@j
C (171)cost benefit analysis 成本效益分析 e*s{/a?,
C (172)cost center 成本中心 1tpD|
C (173)cost driver 成本动因