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注会《审计》英语常用词汇 +`y(S}Z
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1.audit 审计 8tvmqe_G
2.attestation 鉴证 QV4|f[Ki%
3.credibility 可信赖程度 ?vXgHDs^T
4.audit of financial statements 财务报表审计 _0/unJl`
5.agreed-upon procedures 执行商定程序 XN<SKW(H3
6.high levels of assurance 高水平保证 lH-VqkR\
7.compilation 编制 tRjv-
8.reliability 可靠性 Daf|.5>(@
9.relevance 相关性 0zt]DCdY
10.professional skepticism 职业谨慎
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11.objectivity 客观性
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12. professional competence 专业胜任能力 ^@fD{]I
13.Senior/CPA-in-charge 项目经理 g` rr3jP
14.audit engagement letter 业务约定书 T^bAO-d#
15.recurring audit 连续审计 4vhf!!1
16.the client 委托人 =C
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17.change CPA 更换注册会计师 .ZXoRT
18.the existing CPA 现任注册会计师 .35(MFvq!
19.the successor CPA 后任注册会计师 ]8$8QQc<<5
20.the preceding CPA前任注册会计师 *X5)9dq
21.issue the audit report 出具审计报告 =?sG~
22.expert 专家 1ni+)p>]
23.the board of directors 董事会 3o.x<G(
24.knowledge of the entity‘ s business 了解被审计单位情况 yR[6s#F/h
25.assess material misstatement risks评估重大错报风险 U?[ (
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 'u,|*o
27.a general knowledge of —— 初步了解―――的情况 D:P(;
28.a more knowledge of—— 进一步了解的情况 rYUIFPN
29.the prior year‘s working papers 以前年度工作底稿 TykT(=
30.minutes of meeting 会议纪要 {DO 9%ej)
31.business risks 经营风险 j#HXuV6
32.appropriateness 适当性 F>;Wbk&[|
33.accounting estimate 会计估计 /ViY:-8s
34.management representations 管理层声明 ?_Qe45 @
35.going concern assumption 持续经营假设 <z Gh}.6v
36.audit plan 审计计划 E^8|xT'h6
37.significant audit areas 重点审计领域 U%3N=M
38.error 错误 m^X51,+<
39.fraud舞弊 \"P{8<h.3
40.modified or additional procedures 修改或追加审计程序 F)3+IuY
41.misappropriation of assets 侵占资产 '/Aq2
42.transactions without substance 虚假交易 1M ?BSH{
43.unusual pressures 异常压力 fk*(8@u>
44.the suspected noncompliance 涉嫌存在违法行为 fQ+whGB
45.materialiy 重要性 mV0,T*}e
46.exceed the materiality level 超过重要性水平 7FX4|]
47.approach the materiality level 接近重要性水平 r@G*Fx8Z
48.an acceptably low level 可接受水平 @]uqC~a^
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 R%r
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50.misstatements or omissions 错报或漏报 ]#0 (
51.aggregate 总计
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52.subsequent events 期后事项 \JLGw1F
53.adjust the financial statements 调整财务报表 *-VRkS-G
54.perform additional audit procedures 实施追加的审计程序 %m&6'Rpfk
55.audit risk 审计风险 ~nZcA^b#DQ
56.detection risk 检查风险 x&B&lFmo8
57.inappropriate audit opinion 不适当的审计意见 0U42QEG2
58.material misstatement 重大的错报 zs$r>rlO
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 *l5?_tF
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~^wSwd[
62.simall business 小规模企业 N0 {e7M
63.accounting system 会计系统
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64.test of control 控制测试 ch
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65.walk-through test 穿行测试 U`v2Yw3E
66.communication 沟通 I0XJ&P%
67.flow chart 流程图 dT|XcVKg
68.reperformance of internal control 重新执行 zt
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69.audit evidence 审计证据 '-wmY?ZFxy
70.substantive procedures 实质性程序 fCt|8,-H
71.assertions 认定 Cqd\n#d/~
72.esistence 存在 Emlj,c<?
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73.occurrence 发生 @3`5(xwzm
74.completeness 完整性 zlMh^+rMX
75.rights and obligations 权利和义务 P&`%VW3E
76.valuation and allocation 计价和分摊 Ny^ 1#R
77.cutoff 截止 xHgC':l(0
78.accuracy 准确性 y2W+YV*
79.classification 分类 "i&)+dr-
80.inspection 检查 }`R,C~-|^
81.supervision of counting 监盘 0O3O^
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82.observation 观察 #GM^ :rF
83.confirmation 函证 *6I$N>1
84.computation 计算 w8lr
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85.analytical procedures 分析程序 M}]
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86.vouch 核对 !h?HfpYv
87.trace 追查 U4XW
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88.audit sampling 审计抽样 Vr2
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89.error 误差 s8-RXEPb
90.expected error 预期误差 \'|n.1Fr
91.population 总体 |E+.y&0;
92.sampling risk 抽样风险 M
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93.non- sampling risk 非抽样风险 6_mi9_w
94.sampling unit 抽样单位 HT<p=o'$Z
95.statistical sampling 统计抽样 *\ii+f-
96.tolerable error 可容忍误差 sx?IIFF
97.the risk of under reliance 信赖不足风险 f:PlMv!{
98.the risk of over reliance 信赖过度风险 TV{GHB!p"
99.the risk of incorrect rejection 误拒风险 4DL;Y
100. the risk of incorrect acceptance 误受风险 rKgl:sj+
101.working trial balance 试算平衡表 Yxq!7J
102.index and cross-referencing 索引和交叉索引 ?%3dgQB'
103.cash receipt 现金收入
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104.cash disbursement 现金支出 3IYFvq~
105.bank statement 银行对账单 y._'o7 %
106.bank reconciliation 银行存款余额调节表 461g7R%r
107.balance sheet date 资产负债表日 nJI2IPZ
108.net realizable value 可变现净值 Ifm
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109.storeroom 仓库 FJn-cR.n
110.sale invoice 销售发票 ebA95v`Vms
111.price list 价目表 f*%kHfaXgN
112.positive confirmation request 积极式询证函 E&9<JS
113.negative confirmation request 消极式询证函 /8;m.J>bf
114.purchase requisition 请购单 8N&'n
115.receiving report 验收报告
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116.gross margin 毛利 W.3b]zcV
117.manufacturing overhead 制造费用 Kx9u|fp5
118.material requisition 领料单 ,I"T9k-^
119.inventory-taking 存货盘点 V$ZclV2:Ih
120.bond certificate 债券 @c^ Dl
121.stock certificate 股票 5 `1
122.audit report 审计报告 puPI^6y%
123.entity 被审计单位 \'~
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124.addressee of the audit report 审计报告的收件人 Q`
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125.unqualified opinion 无保留意见 GDSV:]hL
126.qualified opinion 保留意见 SKC;@?
127.disclaimer of opinion 无法表示意见 ///Lg{ie
128.adverse opinion 否定意见 $0$sM/
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A (1)ABC 作业基础成本计算 Wt/;iq"
A (2)absorbed overhead 已吸收制造费用 $udhTI#,
A (3)absorption costing 吸收成本计算 "t^v;?4
A (4)account 账户,报表 }Xj25` x
A (5)accounting postulate 会计假设 "pkdZ
A (6)accounting series release 会计公告文件 a&>NuMDI
A (7)accounting valuation 会计计价 Zv!`R($
A (8)account sale 承销清单 I)mB]j
A (9)accountability concept 经营责任概念 y#'hOSR2
A (10)accountancy 会计职业 0&s6PS%
A (11)accountant 会计师 sD3ZZcy|=
A (12)accounting 会计 hDxq9EF
A (13)agency cost 代理成本 9gg{
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A (14)accounting bases 会计基础 @1CXc"IgA
A (15)accounting manual 会计手册 >Y>R1b%
A (16)accounting period 会计期间 %,bD|
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A (17)accounting policies 会计方针 AW5iwq6p
A (18)accounting rate of return 会计报酬率 %o8o~B|{.U
A (19)accounting reference date 会计参照日 &_L%wV|[
A (20)accounting reference period 会计参照期间 f$dPDbZQ
A (21)accrual concept 应计概念 vH+g*A0S<
A (22)accrual expenses 应计费用 w0!$ow.l
A (23)acid test ration 速动比率(酸性测试比率) Ay(p~U;gN*
A (24)acquisition 购置 Uxjc&o
A (25)acquisition accounting 收购会计 krfXvQJwJ
A (26)activity based accounting 作业基础成本计算 ?4':~;~
A (27)adjusting events 调整事项 )R7Sh51P
A (28)administrative expenses 行政管理费 c`<2&ke
A (29)advice note 发货通知 x*Z'i<;B
A (30)amortization 摊销 >[ B.y
A (31)analytical review 分析性检查 vIpL8B86a
A (32)annual equivalent cost 年度等量成本法 CY o
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A (33)annual report and accounts 年度报告和报表 os 5$(
A (34)appraisal cost 检验成本 [NSslVr
A (35)appropriation account 盈余分配账户 MhN;GMH
A (36)articles of association 公司章程细则 9w-\
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A (37)assets 资产 *?<N3Rr*
A (38)assets cover 资产保障 jz8u'y[n7
A (39)asset value per share 每股资产价值 :u4|6?
A (40)associated company 联营公司 nkHl;;WJ
A (41)attainable standard 可达标准 Dck/Ea
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A (42)attributable profit 可归属利润 -K/+}4i3N
A (43)audit 审计 IWE([<i}i[
A (44)audit report 审计报告 l\Ozy
A (45)auditing standards 审计准则 4AJ] qu
A (46)authorized share capital 额定股本 +RJ{)Nec
A (47)available hours 可用小时 'OnfU{Ai
A (48)avoidable costs 可避免成本 ^$ Y9.IH"
B (49)back-to-back loan 易币贷款 .{ v$;g
B (50)backflush accounting 倒退成本计算 :^y!z1\2(7
B (51)bad debts 坏帐 !R@LC
B (52)bad debts ratio 坏帐比率 k'iiRRM
B (53)bank charges 银行手续费 _UVpQ5pN
B (54)bank overdraft 银行透支 _9>,9aL
B (55)bank reconciliation 银行存款调节表 7$<pdayd
B (56)bank statement 银行对账单 RQE]=N
B (57)bankruptcy 破产 Wx0i_HFR
B (58)basis of apportionment 分摊基础 o^epXIrIPi
B (59)batch 批量 <%^
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B (60)batch costing 分批成本计算 c+l1l0BA
B (61)beta factor B(市场)风险因素 ]+:yfDtZd
B (62)bill 账单 cH&)Iz`f
B (63)bill of exchange 汇票 1"y!wsM%
B (64)bill of landing 提单 $U[d#:]
B (65)bill of materials 用料预计单 4<[?qd3v=
B (66)bill payable 应付票据 d>f;N+O%
B (67)bill receivable 应收票据 ^ = C>
B (68)bin card 存货记录卡 ]y{tMC
B (69)bonus 红利 6SCjlaGW5
B (70)book-keeping 薄记 pwN2Nzski
B (71)Boston classification 波士顿分类 2BC!,e$Z
B (72)breakeven chart 保本图 Ubu&$4a
B (73)breakeven point 保本点 yu6~:$%H
B (74)breaking-down time 复位时间
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B (75)budget 预算 \oPe"k=
B (76)budget center 预算中心 cx:_5GF
B (77)budget cost allowance 预算成本折让 437Wy+Q|e
B (78)budget manual 预算手册 8
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B (79)budget period 预算期间 0se%|Z|8
B (80)budgetary control 预算控制 K#A&
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 ~k34#j:J65
B (83)business center 经营中心 "[ LUv5
B (84)business entity 营业个体 SAnr|<Y/
B (85)business unit 经营单位 JM;bNW8
B (86)buy-out management 管理性购买产权 4(\1z6?D
B (87)by-product 副产品 $R}C(k
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C (88)called-up share capital 催缴股本 ; P
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C (89)capacity 生产能力 u[qy1M0
C (90)capacity ratios 生产能力比率 9we];RYK
C (91)capital 资本 vGyQ306
C (92)capital assets pricing model资本资产计价模式 XI`_PQco
C (93)capital commitment 承诺资本 SLuQv?R}9
C (94)capital employed 已运用的资本 _ %mm
C (95)capital expenditure 资本支出 I~l_ky|a !
C (96)capital expenditureauthorization 资本支出核准 L@\t]
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C (97)capital expenditure control 资本支出控制 q-t%spkl
C (98)capital expenditure proposal资本支出申请 @zS/J,:v}
C (99)capital funding planning 资本基金筹集计划 G5qsnTxUJ
C (100)capital gain 资本收益 {b- C,J
C (101)capital investment appraisal资本投资评估 E{6ku=2F
C (102)capital maintenance 资本保全 rv[BL.qV
C (103)capital resource planning 资本资源计划 q<\r}1Dm
C (104)capital surplus 资本盈余 sA6Hk
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C (105)capital turnover 资本周转率 .U(6])%;@
C (106)card 记录卡
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C (107)cash 现金 wp:$Tq a$
C (108)cash account 现金账户 _LF'0s*
C (109)cash book 现金账薄 IRM jL.q
C (110)cash cow 金牛产品 ub 2'|CYw
C (111)cash flow 现金流量 ;s3@(OnjZ
C (112)cash discounted 现金贴现 f@Mku0VT
C (113)cash flow budget 现金流量预算 TJP;!uX
C (114)cash flow statement 现金流量表 >kAJS??
C (115)cash ledger 现金分类账 ?bd!JW bg`
C (116)cash limit 现金限额 {$ N\@q@v~
C (117)CCA 现时成本会计 (a!E3y5
,
C (118)center 中心 F@/syX;bb5
C (119)changeover time 变更时间 [
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C (120)chartered entity 特许经济个体 G%gdI3h1Z
C (121)cheque 支票 L\Oxyi<{
C (122)cheque register 支票登记薄 L,_U co
C (123)coin analysis 零钱分类 N+SA$wG
C (124)classification 分类 .aZB?MW
C (125)clock card 工时卡 ^ &KH|qRrO
C (126)code 代码 ,S(_YS^m
C (127)commitment accounting 承诺确认会计 LzXIqj'H7T
C (128)common cost 共同成本 #euOq
C (129)company limited byguarantee 有限担保责任公司 ;2 o{6
C (130)company limited shares 股份有限公司 $.DD^ "9
C (131)competitive position 竞争能力状况 f`8fNt
C (132)concept 概念 dd=5`Bo9Yh
C (133)conglomerate 跨行业企业 BvlY\^
C (134)consistency concept 一致性概念 ,_,7cor
C (135)consolidated accounts 合并报表 (`n*d3
C (136)consolidation accounting 合并会计 ?Wt_Obl
C (137)consortium 财团 j@JY-^~K5
C (138)contingency plan 应急计划 "z.!h(Eq
C (139)contingent liabilities 或有负债 AO$aW yI
C (140)continuous operation 连续生产 UIQ=b;J9
C (141)contra 抵消 r~;.8qs
C (142)contract cost 合同成本 Fo"'[`
C (143)contract costing 合同成本计算 f2|On6/
C (144)contribution 贡献毛益
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C (145)contribution centre 贡献中心 jM@@N.
C (146)contribution chart 贡献图 '.&,.E&{$
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 BcGQpv&x
C (148)contribution to salesration 贡献毛益对销售比率 I@a7!ugU65
C (149)control 控制 8DrKq]&
C (150)control account 控制帐户 b!37:V\#}
C (151)control limits 控制限度 N~arxe(K
C (152)controllability concept 可控制概念 S67T:ARS
C (153)controllable cost 可控制成本 [/t/694
C (154)conversion cost 加工成本 6ud<B
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ( Gxv?\
C (156)corporate appraisal 公司评估 PzTTL=G +
C (157)corporate planning 公司计划 VA'<
C (158)corporate social reporting 公司社会报告 fs]Zw mA^
C (159)corporation 股份公司 TAYt:
C (160)cost 成本 =09j1:''<d
C (161)cost account 成本帐户 s.dn~|a
C (162)cost accounting 成本会计 ELNA-ZKp
C (163)cost accounting manual 成本手册 :S7yM8b`
C (164)cost accounts calendar 成本报表的日历时间 zck |jhJ6
C (165)cost adjustment 成本调整 +XRv
iHA`
C (166)cost allocation 成本分配 I0jEhg%JZ
C (167)cost apportionment 成本分摊 )@`w^\E_~_
C (168)cost attribution 成本归属 TbU9
<mY
C (169)cost audit 成本审计 .}y
Lz
C (170)cost behaviour 成本性态 Y.*lO
C (171)cost benefit analysis 成本效益分析 E[Io8|QA
C (172)cost center 成本中心 iii$)4V
C (173)cost driver 成本动因