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注会《审计》英语常用词汇 uZld9u
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1.audit 审计 boojq{cvYA
2.attestation 鉴证 4v_Ac;
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3.credibility 可信赖程度 "AagTFs(i
4.audit of financial statements 财务报表审计 7n5gXiI"
5.agreed-upon procedures 执行商定程序 cM%?Ot,mK"
6.high levels of assurance 高水平保证 @\?HlGWEf
7.compilation 编制 wh(_<VZ
8.reliability 可靠性 4
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9.relevance 相关性 Z=&|__+d
10.professional skepticism 职业谨慎 ^os_j39N9
11.objectivity 客观性 D W U=qD+
12. professional competence 专业胜任能力 )+L|<6J XA
13.Senior/CPA-in-charge 项目经理 "w?0f["
14.audit engagement letter 业务约定书 %V=%ARP|
15.recurring audit 连续审计 :of([e|u6
16.the client 委托人
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17.change CPA 更换注册会计师 s",Ea*
18.the existing CPA 现任注册会计师 atZe`0
19.the successor CPA 后任注册会计师 5M=U*BI
20.the preceding CPA前任注册会计师 Ovx
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21.issue the audit report 出具审计报告 )5@P|{FF
22.expert 专家 qU#A,%kcV
23.the board of directors 董事会 J'2 Y
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24.knowledge of the entity‘ s business 了解被审计单位情况 OkC.e')Vx
25.assess material misstatement risks评估重大错报风险 r:sa|+
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 9JdJn>
27.a general knowledge of —— 初步了解―――的情况 %1
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28.a more knowledge of—— 进一步了解的情况 k'8q/]
29.the prior year‘s working papers 以前年度工作底稿
5$ik|e^:y
30.minutes of meeting 会议纪要 1KUjb@"
31.business risks 经营风险 L]MWdD
32.appropriateness 适当性 &-*l{"7p+%
33.accounting estimate 会计估计 _S) K+C|@
34.management representations 管理层声明 uBts?02
35.going concern assumption 持续经营假设 Lyc6nP;F
36.audit plan 审计计划 H|aFs.S EQ
37.significant audit areas 重点审计领域 %fg6',2
38.error 错误 )M<+?R$];
39.fraud舞弊 hj1;f<'
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40.modified or additional procedures 修改或追加审计程序 \HB
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41.misappropriation of assets 侵占资产 @A6iY
42.transactions without substance 虚假交易 n1;a~0P
43.unusual pressures 异常压力 6
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44.the suspected noncompliance 涉嫌存在违法行为 %fF,Fnf2
45.materialiy 重要性 }36A eJ7L
46.exceed the materiality level 超过重要性水平 ] !*
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47.approach the materiality level 接近重要性水平 %ap]\o$^4
48.an acceptably low level 可接受水平 S
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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 ~+{*KPiD
50.misstatements or omissions 错报或漏报 )bg |l?
51.aggregate 总计 s O#cJAfuu
52.subsequent events 期后事项 .iV=ybMT
53.adjust the financial statements 调整财务报表 %1T
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54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 2D%2k
56.detection risk 检查风险 $W|JQ h
57.inappropriate audit opinion 不适当的审计意见 +7%?p"gEY\
58.material misstatement 重大的错报 N/F_,>E
59.tolerable misstatement 可容忍错报 fK:4jl-r
60.the acceptable level of detection risk 可接受的检查风险 WT\wV\Pu
61.assessed level of material misstatement risk 重大错报风险的评估水平 Hx6ODj[-
62.simall business 小规模企业 KAZ<w~55c
63.accounting system 会计系统 /{l_tiE7
64.test of control 控制测试 tC'#dU`=qY
65.walk-through test 穿行测试 (ORbhjl
66.communication 沟通 X[Iy6q
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67.flow chart 流程图 3~fi#{
68.reperformance of internal control 重新执行 8G)~#;x1
69.audit evidence 审计证据 }eSy]r[J
70.substantive procedures 实质性程序 7W}%ralkg
71.assertions 认定 !r.-7hR $
72.esistence 存在 o`,}b1lh
73.occurrence 发生 vKnZ= =B
74.completeness 完整性 pF6u3]
75.rights and obligations 权利和义务 _f2rz+
76.valuation and allocation 计价和分摊 F
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77.cutoff 截止 V^tD@N
78.accuracy 准确性 `=;}I@]zj)
79.classification 分类 (su7*$wV
80.inspection 检查 V(kK2az
81.supervision of counting 监盘 ^}2!fRKAmo
82.observation 观察 $MvKwQ/
83.confirmation 函证 W\j'8^kI9
84.computation 计算 bCP2_h3*
85.analytical procedures 分析程序 waz5+l28
86.vouch 核对 .feB
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87.trace 追查 &(<>}
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88.audit sampling 审计抽样 +h-% {
89.error 误差 }{+?>!qD t
90.expected error 预期误差 PJ:!O?KVq
91.population 总体 pGU.+[|(
92.sampling risk 抽样风险 YCP D+
93.non- sampling risk 非抽样风险 =~D[M)UO|
94.sampling unit 抽样单位 N1Xg-u?ul#
95.statistical sampling 统计抽样 !DA4q3-U>>
96.tolerable error 可容忍误差 ;fV"5H)U\
97.the risk of under reliance 信赖不足风险 -
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98.the risk of over reliance 信赖过度风险 'r=2f6G>cP
99.the risk of incorrect rejection 误拒风险 >lmqPuf
100. the risk of incorrect acceptance 误受风险 Vc(kw7
101.working trial balance 试算平衡表 U}HSL5v
102.index and cross-referencing 索引和交叉索引 FLJ&ZU=s
103.cash receipt 现金收入 nv0D4 t
104.cash disbursement 现金支出 uB\UIz)e
105.bank statement 银行对账单 /)v+|%U
106.bank reconciliation 银行存款余额调节表 \$Ky AWrZi
107.balance sheet date 资产负债表日 tMd
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108.net realizable value 可变现净值 CC@U'9]bH
109.storeroom 仓库 _GY2|x2c
110.sale invoice 销售发票 yLqhj7
111.price list 价目表 Xqe Qj}2kA
112.positive confirmation request 积极式询证函 :?EZ\WM7
113.negative confirmation request 消极式询证函 1
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114.purchase requisition 请购单 'N6
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115.receiving report 验收报告 k"7ZA>5jk
116.gross margin 毛利 w)K547!00
117.manufacturing overhead 制造费用 3;b)pQ~6CJ
118.material requisition 领料单 f3,LX]zKA
119.inventory-taking 存货盘点 D
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120.bond certificate 债券 yS
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121.stock certificate 股票 )y:M8((%
122.audit report 审计报告 U*N{H$ACuR
123.entity 被审计单位 [A,!3BN
124.addressee of the audit report 审计报告的收件人 nQ'NS
125.unqualified opinion 无保留意见 ~%tVb c
126.qualified opinion 保留意见 `"'u
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127.disclaimer of opinion 无法表示意见 fb0)("_V
128.adverse opinion 否定意见 )6"p@1\u
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A (1)ABC 作业基础成本计算 {B#w9>
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A (2)absorbed overhead 已吸收制造费用 5mVO9Qj
A (3)absorption costing 吸收成本计算 >8{{H"$;(
A (4)account 账户,报表 VJA/d2Oys
A (5)accounting postulate 会计假设 LdOqV'&r
A (6)accounting series release 会计公告文件 |0p@'X1
A (7)accounting valuation 会计计价 ?$I9/r
A (8)account sale 承销清单 \ eba9i^
A (9)accountability concept 经营责任概念 _"H\,7E
A (10)accountancy 会计职业 ?~sNu k
A (11)accountant 会计师 f"\klfrRI_
A (12)accounting 会计 08AD~^^
A (13)agency cost 代理成本 RI<smt.Ng
A (14)accounting bases 会计基础 _8SB+s*
A (15)accounting manual 会计手册 < j
A (16)accounting period 会计期间 * >2FcoN;
A (17)accounting policies 会计方针 VNz?e&>
A (18)accounting rate of return 会计报酬率 LB.B w
A (19)accounting reference date 会计参照日 k!z.6di
A (20)accounting reference period 会计参照期间 B<myt79F_[
A (21)accrual concept 应计概念 "tOm
A (22)accrual expenses 应计费用 EAr;
A (23)acid test ration 速动比率(酸性测试比率) {[bpvK
A (24)acquisition 购置 "7fEL:|j
A (25)acquisition accounting 收购会计 %H_-`A`
A (26)activity based accounting 作业基础成本计算 8)s0$64Ra
A (27)adjusting events 调整事项 zSMM?g^T
A (28)administrative expenses 行政管理费 #u"@q< )
A (29)advice note 发货通知 1DU
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A (30)amortization 摊销 nT~Xc
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A (31)analytical review 分析性检查 %#EzZD
A (32)annual equivalent cost 年度等量成本法 L>Ze*dt
A (33)annual report and accounts 年度报告和报表 *Vb#@O!
A (34)appraisal cost 检验成本 B`nI]_
A (35)appropriation account 盈余分配账户 u46Z}~xf b
A (36)articles of association 公司章程细则 y_Gs_xg
A (37)assets 资产 }U9dzU14
A (38)assets cover 资产保障 f]sR4mhO
A (39)asset value per share 每股资产价值 $t6t 6<M)
A (40)associated company 联营公司 Dbx zqd
A (41)attainable standard 可达标准 R:'&>.AUw
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A (42)attributable profit 可归属利润 g rI#' x
A (43)audit 审计 l7<VH z0b
A (44)audit report 审计报告 ,'<NyA><
A (45)auditing standards 审计准则 TZn5s
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A (46)authorized share capital 额定股本 Zy)iNNtn
A (47)available hours 可用小时 3*{l^<`:gA
A (48)avoidable costs 可避免成本 I"8Z'<|/\q
B (49)back-to-back loan 易币贷款 ]A\qI>,
B (50)backflush accounting 倒退成本计算 cJSwA&
B (51)bad debts 坏帐 b9wC:NgQx
B (52)bad debts ratio 坏帐比率 _TJkYz$
B (53)bank charges 银行手续费 V'za,.d-
B (54)bank overdraft 银行透支 W<O/LHKHdn
B (55)bank reconciliation 银行存款调节表 /r&4< @
B (56)bank statement 银行对账单 X=Y(,ZR(&
B (57)bankruptcy 破产 "9~KVILlLu
B (58)basis of apportionment 分摊基础 {65YTt%
B (59)batch 批量 ZOppec1D
B (60)batch costing 分批成本计算
A;^{%S
B (61)beta factor B(市场)风险因素 YOfYa
B (62)bill 账单 U3M;{_g
B (63)bill of exchange 汇票 z0Y L,
B (64)bill of landing 提单
D4@(_6^
B (65)bill of materials 用料预计单 zT!.5qd
B (66)bill payable 应付票据 ?}uvpB1}
B (67)bill receivable 应收票据 *y+K{ fM1
B (68)bin card 存货记录卡 vZ6R>f
B (69)bonus 红利 uzp\<\d-t
B (70)book-keeping 薄记 VVuNU"-
B (71)Boston classification 波士顿分类 xvWP^Qkb
B (72)breakeven chart 保本图 .G<Or`K^i
B (73)breakeven point 保本点 E3x<o<v
B (74)breaking-down time 复位时间 jrm^n_6};
B (75)budget 预算 V6Of(;r
B (76)budget center 预算中心 <8h3)$
B (77)budget cost allowance 预算成本折让 zQGj,EAM}
B (78)budget manual 预算手册 ZXbq5p_
B (79)budget period 预算期间 Hg\H>Z
B (80)budgetary control 预算控制 ,d
HAD
B (81)budgeted capacity 预算生产能力 Y
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B (82)burden 制造费用 O!F"w!5@
B (83)business center 经营中心 ^Y8G}Z|
B (84)business entity 营业个体 l{kacfk#
B (85)business unit 经营单位 :^x,>(a
B (86)buy-out management 管理性购买产权 Kr4%D*
B (87)by-product 副产品 ZxDh!_[s
C (88)called-up share capital 催缴股本 @}%kSn5y:
C (89)capacity 生产能力 q #8z%/~k
C (90)capacity ratios 生产能力比率 sI#h&V,9
C (91)capital 资本 }$@K
C (92)capital assets pricing model资本资产计价模式 JmBMc}54
C (93)capital commitment 承诺资本
GIK.+kn\
C (94)capital employed 已运用的资本 kc@\AZb
C (95)capital expenditure 资本支出 *JWPt(bnI
C (96)capital expenditureauthorization 资本支出核准 $M|vIw{#
C (97)capital expenditure control 资本支出控制 COH.`Tv{*
C (98)capital expenditure proposal资本支出申请 nXh<+7
C (99)capital funding planning 资本基金筹集计划 u b@'(*
C (100)capital gain 资本收益 bvJ*REPL?
C (101)capital investment appraisal资本投资评估 {PL,3EBG
C (102)capital maintenance 资本保全 '?$<k@mJW
C (103)capital resource planning 资本资源计划 j{m{hVa
C (104)capital surplus 资本盈余 LH~
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C (105)capital turnover 资本周转率 1u*
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C (106)card 记录卡 b#S-u }1PE
C (107)cash 现金 g(F2IpUm/
C (108)cash account 现金账户 xfqu=z8X
C (109)cash book 现金账薄 (<|1/^~=
C (110)cash cow 金牛产品 `ih#>i_&
C (111)cash flow 现金流量 <1U *{y
C (112)cash discounted 现金贴现 Vl
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C (113)cash flow budget 现金流量预算 d%1Vby
C (114)cash flow statement 现金流量表 6x@]b>W
C (115)cash ledger 现金分类账 hSk
C (116)cash limit 现金限额 hLyV'*}
C (117)CCA 现时成本会计 ^$8WV&5q>
C (118)center 中心 1n $
C (119)changeover time 变更时间 ^687U,+
C (120)chartered entity 特许经济个体 ><)fK5x
C (121)cheque 支票 u3PM 7z!~
C (122)cheque register 支票登记薄 t\ 9Y)d
C (123)coin analysis 零钱分类 hnv0Loe.IW
C (124)classification 分类 p"n3JV.~k+
C (125)clock card 工时卡 A+hT2Ew@t}
C (126)code 代码 9lX+?m~ ~
C (127)commitment accounting 承诺确认会计 R1:7]z0B
C (128)common cost 共同成本 v;"
pc)i
C (129)company limited byguarantee 有限担保责任公司 cdfnM% `>\
C (130)company limited shares 股份有限公司 Z
Mf,3
C (131)competitive position 竞争能力状况 NB&zBJ#
C (132)concept 概念 K$
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C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 7"{CBbT
C (135)consolidated accounts 合并报表 wV{VV?h}
C (136)consolidation accounting 合并会计 d
4;
C (137)consortium 财团 bB.Yq3KI
C (138)contingency plan 应急计划 ;BEX|wxn
C (139)contingent liabilities 或有负债 p;vrPS
C (140)continuous operation 连续生产 PW-sF
C (141)contra 抵消 9Cw !<
C (142)contract cost 合同成本 jx];=IC3tt
C (143)contract costing 合同成本计算 Ozc9y y!%
C (144)contribution 贡献毛益 mp0!S
C (145)contribution centre 贡献中心 V8z*mnD
C (146)contribution chart 贡献图 aDX4}`u
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 V} t8H
C (148)contribution to salesration 贡献毛益对销售比率 UeS
Pw
Y
C (149)control 控制 ?D=%k8)Y
C (150)control account 控制帐户 V5d|Lpm
C (151)control limits 控制限度 \
id(P3M
C (152)controllability concept 可控制概念 Dl=vv9
C (153)controllable cost 可控制成本 G#z9=NF~V
C (154)conversion cost 加工成本 9CHn6 v ~)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 _dn*H-5hO
C (156)corporate appraisal 公司评估 $b"Ex>
C (157)corporate planning 公司计划 wafws*b%
C (158)corporate social reporting 公司社会报告 z~yLc{M
C (159)corporation 股份公司 T;B/Wm!x
C (160)cost 成本 C3 (PI,,
C (161)cost account 成本帐户 [N*`3UZk"
C (162)cost accounting 成本会计 BKW%/y"
C (163)cost accounting manual 成本手册
lJBZ0
C (164)cost accounts calendar 成本报表的日历时间 ]\J(
C (165)cost adjustment 成本调整 4{ exv
C (166)cost allocation 成本分配 M0uC0\'#P
C (167)cost apportionment 成本分摊 O:[@?l
C (168)cost attribution 成本归属 <+;
cgF!+
C (169)cost audit 成本审计 &}lRij&`
C (170)cost behaviour 成本性态 X\]Dx./
C (171)cost benefit analysis 成本效益分析 N+ ei)-
C (172)cost center 成本中心 V?z-Dt C
C (173)cost driver 成本动因