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注会《审计》英语常用词汇 t;3n
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1.audit 审计 '7Ad:em
2.attestation 鉴证 ;^[VqFpeS
3.credibility 可信赖程度 FnZMW, P
4.audit of financial statements 财务报表审计 &Zzd6[G+
5.agreed-upon procedures 执行商定程序 N7wKaezE
6.high levels of assurance 高水平保证 IIZu&iZo
\
7.compilation 编制 zL^`r)H
8.reliability 可靠性 ~BUzyc%
9.relevance 相关性 z1K}] z%
10.professional skepticism 职业谨慎 :
\{>+!`w
11.objectivity 客观性 q7z;b A
12. professional competence 专业胜任能力 }L!%^siG_
13.Senior/CPA-in-charge 项目经理 5qe6/E@
14.audit engagement letter 业务约定书 @W_=Z0]
15.recurring audit 连续审计 X\=m
16.the client 委托人 ym]12PAU5
17.change CPA 更换注册会计师 KTmduf7DL
18.the existing CPA 现任注册会计师 6Mh;ld@
19.the successor CPA 后任注册会计师 Mnv2tnU]
20.the preceding CPA前任注册会计师 D*nNu]|j
21.issue the audit report 出具审计报告 kPuI'EPK
22.expert 专家 Z$X[x7e.
23.the board of directors 董事会 G*`H2-,
24.knowledge of the entity‘ s business 了解被审计单位情况 bV3az/U
25.assess material misstatement risks评估重大错报风险 2 &(w\#'
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }C'H@:/
27.a general knowledge of —— 初步了解―――的情况 ycPGv.6
28.a more knowledge of—— 进一步了解的情况 *l-f">?|
29.the prior year‘s working papers 以前年度工作底稿 `Z'h[-2`
30.minutes of meeting 会议纪要 4t]YHLBS
31.business risks 经营风险 }+m")=1{
32.appropriateness 适当性 2~wIHtd
33.accounting estimate 会计估计 #+Pk_?
34.management representations 管理层声明 nZtP!^#
35.going concern assumption 持续经营假设 5;alq]m7
36.audit plan 审计计划 `"-ln'nw
37.significant audit areas 重点审计领域 p$:ERI
38.error 错误 h{5K9$9=
39.fraud舞弊 =dp(+7Va
40.modified or additional procedures 修改或追加审计程序
%77X/%.Y
41.misappropriation of assets 侵占资产 !Z}d^
$
42.transactions without substance 虚假交易 4H]
~ ]?F&
43.unusual pressures 异常压力 bzC|aUGM
44.the suspected noncompliance 涉嫌存在违法行为 tx9;8K3
45.materialiy 重要性 7C::%OF~7
46.exceed the materiality level 超过重要性水平 [2l2w[7Rid
47.approach the materiality level 接近重要性水平 Osk'zFiL<
48.an acceptably low level 可接受水平 d'okXCG
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 nF#1B4b>
50.misstatements or omissions 错报或漏报 e6(Pw20)s
51.aggregate 总计 ;WqWD-C
52.subsequent events 期后事项 )UoF
*vC(
53.adjust the financial statements 调整财务报表 3$yOv"`
54.perform additional audit procedures 实施追加的审计程序 ';>A=m9(4%
55.audit risk 审计风险 ?B5934X
56.detection risk 检查风险 bZKlQ<sI
57.inappropriate audit opinion 不适当的审计意见 h@H8oZ[
58.material misstatement 重大的错报 |ler\"Eu
59.tolerable misstatement 可容忍错报 .m^L,;+2
60.the acceptable level of detection risk 可接受的检查风险 Fs}vI~}
61.assessed level of material misstatement risk 重大错报风险的评估水平 d7
W[.M$]
62.simall business 小规模企业 u &qFE=5:
63.accounting system 会计系统 Ks>l=5~v|
64.test of control 控制测试 iKVJ
c=C
65.walk-through test 穿行测试 n]Z() "D
66.communication 沟通 i
.GJO +K
67.flow chart 流程图 [/+}E X
68.reperformance of internal control 重新执行 `v"p""_H
69.audit evidence 审计证据 *]#(?W.$w
70.substantive procedures 实质性程序 >DSD1i+N
71.assertions 认定 5?=haGn
72.esistence 存在 l =X6m(
73.occurrence 发生 ri?k}XnhX
74.completeness 完整性 f[s|<U^
75.rights and obligations 权利和义务 X?gH(mn
76.valuation and allocation 计价和分摊 ^Q9;ro*;ck
77.cutoff 截止 D9
\!9 7
78.accuracy 准确性 \nbGdka
79.classification 分类 ,CED%
80.inspection 检查 P~
^VLnw
81.supervision of counting 监盘 WV?3DzeR
82.observation 观察 }c?W|#y`.o
83.confirmation 函证 C>=[fAr mO
84.computation 计算 E},^,65
85.analytical procedures 分析程序 ];
Z[V
86.vouch 核对 8ZN"-]*
87.trace 追查 >X58 zlxk
88.audit sampling 审计抽样
z?M_Cz;:J
89.error 误差 ?qJt4Om
90.expected error 预期误差 7]F@g}8
91.population 总体 9%&
=n
92.sampling risk 抽样风险 f j:q>}V
93.non- sampling risk 非抽样风险 O =gv2e
94.sampling unit 抽样单位 o$rA;^2X
95.statistical sampling 统计抽样 }v4T&/vt-
96.tolerable error 可容忍误差 VOkSR
6
97.the risk of under reliance 信赖不足风险 I ]HP
98.the risk of over reliance 信赖过度风险 )[np{eF.k
99.the risk of incorrect rejection 误拒风险 yLgv<
%8f
100. the risk of incorrect acceptance 误受风险 08MY=PC~R
101.working trial balance 试算平衡表 d9Uv
/VGp
102.index and cross-referencing 索引和交叉索引 ~m6b6Aj@6
103.cash receipt 现金收入 -PiakX
104.cash disbursement 现金支出 ojG;[@V
105.bank statement 银行对账单 G<W;HM j2
106.bank reconciliation 银行存款余额调节表 vT{+Z\LL=
107.balance sheet date 资产负债表日 C-tkYP
108.net realizable value 可变现净值 <X"_S'O
109.storeroom 仓库 H#:Aby-d}
110.sale invoice 销售发票 :>K8oE
111.price list 价目表 :ZsAWe{%,J
112.positive confirmation request 积极式询证函 xRbtiFk9H
113.negative confirmation request 消极式询证函 Csf!I@}Z
114.purchase requisition 请购单 wBI>H
7A
115.receiving report 验收报告 3,y zRb
116.gross margin 毛利 pg.BOz\'q
117.manufacturing overhead 制造费用 HB*H%>L{"B
118.material requisition 领料单
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119.inventory-taking 存货盘点 &2sfu0K
120.bond certificate 债券 _V,bvHWlM
121.stock certificate 股票 0q o]nw
122.audit report 审计报告 k
*K.ZS688
123.entity 被审计单位 T!X`"rI
124.addressee of the audit report 审计报告的收件人 1b,MJ~g$
125.unqualified opinion 无保留意见 NCivh&HR
126.qualified opinion 保留意见 V.}3d,Em%]
127.disclaimer of opinion 无法表示意见 L>&9+<-B
128.adverse opinion 否定意见 O39f
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A (1)ABC 作业基础成本计算 O"~CZh,:r}
A (2)absorbed overhead 已吸收制造费用 9>r@wK'Pn
A (3)absorption costing 吸收成本计算 88On{Kk.v
A (4)account 账户,报表
<.=-9O6
A (5)accounting postulate 会计假设 I9L7,~s
A (6)accounting series release 会计公告文件 o[%\W
A (7)accounting valuation 会计计价 6,~]2H'zq
A (8)account sale 承销清单 LnPG+<
A (9)accountability concept 经营责任概念 +1nzyD_E
A (10)accountancy 会计职业 GL,( N|
A (11)accountant 会计师 IL{tm0$r
A (12)accounting 会计 6h7TM?lt
A (13)agency cost 代理成本 uj@d {AQ
A (14)accounting bases 会计基础 6 IRa$h>H
A (15)accounting manual 会计手册 .l$U:d
A (16)accounting period 会计期间 }H:wgy`
A (17)accounting policies 会计方针 Y)2#\ F
A (18)accounting rate of return 会计报酬率 '7
t:.88
A (19)accounting reference date 会计参照日 z) x.6
A (20)accounting reference period 会计参照期间 dP?QPky{9
A (21)accrual concept 应计概念 ]]P@*4!
A (22)accrual expenses 应计费用 0ax;Q[z2
A (23)acid test ration 速动比率(酸性测试比率) PR7B
Cxm
A (24)acquisition 购置 x(A8FtG
A (25)acquisition accounting 收购会计 x/ix%!8J
A (26)activity based accounting 作业基础成本计算 B Q2N_*v
A (27)adjusting events 调整事项 hdwF;
A (28)administrative expenses 行政管理费 z9E*1B+
A (29)advice note 发货通知 o4jh n[Fx
A (30)amortization 摊销 Z1_F)5pn
A (31)analytical review 分析性检查 {DZ xK(
A (32)annual equivalent cost 年度等量成本法 Q/0oe())
A (33)annual report and accounts 年度报告和报表 \1hQ7:f;\
A (34)appraisal cost 检验成本 ={;7WB$
A (35)appropriation account 盈余分配账户 tX6_n%/L
A (36)articles of association 公司章程细则 H5*#=It
A (37)assets 资产 biV NZdA
A (38)assets cover 资产保障 <[K3Prf C
A (39)asset value per share 每股资产价值 2R W~jn"
A (40)associated company 联营公司 *c
9S.
A (41)attainable standard 可达标准 N`~f77G
+ViL"
A (42)attributable profit 可归属利润 - ,?LS w
A (43)audit 审计 Cbpz Yv32
A (44)audit report 审计报告 GWLdz0`2_
A (45)auditing standards 审计准则 tu(^D23
A (46)authorized share capital 额定股本 ?Qx4Z3n
A (47)available hours 可用小时 'Va<GHr>+
A (48)avoidable costs 可避免成本 : ^U>n{
B (49)back-to-back loan 易币贷款 @v3)N[|d
B (50)backflush accounting 倒退成本计算 O3mw5<%15
B (51)bad debts 坏帐 I;n<
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B (52)bad debts ratio 坏帐比率 s6r(\L_Im
B (53)bank charges 银行手续费 +v$W$s&b-h
B (54)bank overdraft 银行透支 v7Ps-a)
B (55)bank reconciliation 银行存款调节表 KuW>^mF(I
B (56)bank statement 银行对账单 3hxV`rb
B (57)bankruptcy 破产 8_o~0lb
B (58)basis of apportionment 分摊基础 3rd8mh&l
B (59)batch 批量 qHtIjtt[q
B (60)batch costing 分批成本计算 0Lb{HLT
B (61)beta factor B(市场)风险因素 ,p /{!BX
B (62)bill 账单 l}r 9kS
B (63)bill of exchange 汇票 0S9~db
B (64)bill of landing 提单 OhMJt&s9P=
B (65)bill of materials 用料预计单 xRdx`
YY u
B (66)bill payable 应付票据 M<*WC{
B (67)bill receivable 应收票据 5pC}ZgEa<
B (68)bin card 存货记录卡 MJrPI a[pN
B (69)bonus 红利 #HW<
@E
B (70)book-keeping 薄记 VIN0kRQ#
B (71)Boston classification 波士顿分类 mwyB~,[d+W
B (72)breakeven chart 保本图 I8`$a
B (73)breakeven point 保本点 K#AexA
B (74)breaking-down time 复位时间 yTh%[k
B (75)budget 预算 "a}fwg9Y
B (76)budget center 预算中心 ("r:L<xe&
B (77)budget cost allowance 预算成本折让 Jj\lF*B
B (78)budget manual 预算手册 @6UZC-M0
B (79)budget period 预算期间 D4{KU%Xp&
B (80)budgetary control 预算控制 +4Pes
B (81)budgeted capacity 预算生产能力 ^jUw4Dj~-q
B (82)burden 制造费用 h3&|yS|
B (83)business center 经营中心 J
AP(J~
B (84)business entity 营业个体 (Nk[ys}%*
B (85)business unit 经营单位 AO]cnhC
B (86)buy-out management 管理性购买产权 %2\tly!{ %
B (87)by-product 副产品 CfSP*g0rW
C (88)called-up share capital 催缴股本 vJ=Q{_D=\
C (89)capacity 生产能力 V $w
lOMp
C (90)capacity ratios 生产能力比率 7gZ}Qy
C (91)capital 资本 f7][#EL
C (92)capital assets pricing model资本资产计价模式 e0(aRN{W
C (93)capital commitment 承诺资本 ..+#~3es#y
C (94)capital employed 已运用的资本 fByf~iv,
C (95)capital expenditure 资本支出 Up'#OkTx
C (96)capital expenditureauthorization 资本支出核准 s</q
T6@
C (97)capital expenditure control 资本支出控制 3NDddrL9
C (98)capital expenditure proposal资本支出申请 (.V),NKG
C (99)capital funding planning 资本基金筹集计划 F.5fasdX'
C (100)capital gain 资本收益 h_S>Q
C (101)capital investment appraisal资本投资评估 P/|1,Sk
C (102)capital maintenance 资本保全 J-,ocO
C (103)capital resource planning 资本资源计划 \#t)B
J2
C (104)capital surplus 资本盈余 :op_J!;
C (105)capital turnover 资本周转率 9jqsEd-SW
C (106)card 记录卡 A$5M.
C (107)cash 现金 @`:X,]{
C (108)cash account 现金账户 ){"?@1vP
C (109)cash book 现金账薄 O
.ce=
E
C (110)cash cow 金牛产品 bIyg7X)/
C (111)cash flow 现金流量 /B~[,ES@1
C (112)cash discounted 现金贴现 ,:A;4
C (113)cash flow budget 现金流量预算 v#/Gxk9eX
C (114)cash flow statement 现金流量表 QR'# ]k;>%
C (115)cash ledger 现金分类账 FZj>
N(
C (116)cash limit 现金限额 aW&)3C2-x
C (117)CCA 现时成本会计 GgG#]a!_f
C (118)center 中心 uoI7'
:Nv
C (119)changeover time 变更时间 pOo016afmA
C (120)chartered entity 特许经济个体 "O4A&PJD
C (121)cheque 支票 5P-t{<]tx
C (122)cheque register 支票登记薄 V)>?[
C (123)coin analysis 零钱分类 n%7?G=_kj
C (124)classification 分类 V9BW@G@9
C (125)clock card 工时卡 Wq1 jTIQ
C (126)code 代码 Pp tuXq%U
C (127)commitment accounting 承诺确认会计 "U-jZ5o"
C (128)common cost 共同成本 Ct w <-'
C (129)company limited byguarantee 有限担保责任公司 i#`q<+/q
C (130)company limited shares 股份有限公司
-9i7Ja
C (131)competitive position 竞争能力状况 ]$[sfPKA
C (132)concept 概念 $zjdCg<
C (133)conglomerate 跨行业企业 - |g"q|
C (134)consistency concept 一致性概念 + '_t)k^
C (135)consolidated accounts 合并报表 rQVX^
C (136)consolidation accounting 合并会计 M}V!;o<t^
C (137)consortium 财团 WQ.0} n}d
C (138)contingency plan 应急计划 WK>|IgK
C (139)contingent liabilities 或有负债 ;mG*Rad
C (140)continuous operation 连续生产 'j6O2=1
C (141)contra 抵消 (?na|yd
C (142)contract cost 合同成本 k||t<&`Ze
C (143)contract costing 合同成本计算 dz] 5s
C (144)contribution 贡献毛益 tX{yR'Qhu
C (145)contribution centre 贡献中心 ~P1~:AT
C (146)contribution chart 贡献图 _5jT}I<k
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 8Y?M:^f~
C (148)contribution to salesration 贡献毛益对销售比率 !mmMAsd,
C (149)control 控制 X g6ezlW
C (150)control account 控制帐户 y2G Us&09
C (151)control limits 控制限度 ^a4z*#IOr
C (152)controllability concept 可控制概念 F)LbH&Kn
C (153)controllable cost 可控制成本 hz
qJ
!
C (154)conversion cost 加工成本 mLX/xM/T?/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
5I622d
C (156)corporate appraisal 公司评估 t~) P1Lof\
C (157)corporate planning 公司计划 wGc7
C (158)corporate social reporting 公司社会报告 \HfAKBT
C (159)corporation 股份公司 .A2$C|a*
C (160)cost 成本 &|/_"*uM
C (161)cost account 成本帐户 ;o_F<68QP
C (162)cost accounting 成本会计 P!eo#b^S
C (163)cost accounting manual 成本手册 k{}> *pCU
C (164)cost accounts calendar 成本报表的日历时间 f!9i6
C (165)cost adjustment 成本调整 8QrpNSj4
C (166)cost allocation 成本分配 }aZuCe_
C (167)cost apportionment 成本分摊 b(iF0U>&
C (168)cost attribution 成本归属 N~
v
6K}`}
C (169)cost audit 成本审计 i(}PrA
C (170)cost behaviour 成本性态 r
;#"j%z
C (171)cost benefit analysis 成本效益分析 _fHC+lwN
C (172)cost center 成本中心 sdFHr4
C (173)cost driver 成本动因