!<JG&9ODP
%Td+J`|U+
注会《审计》英语常用词汇 ^2(";.m
ke mr@_
ZzSJm+&'
1.audit 审计 )3d:S*ly
2.attestation 鉴证 +G>aj'\M|
3.credibility 可信赖程度 2-/YYe;C
4.audit of financial statements 财务报表审计 *NKC\aV`0
5.agreed-upon procedures 执行商定程序 Va&KIHw
6.high levels of assurance 高水平保证 uBV^nUjS"m
7.compilation 编制 )i
?{;%^
8.reliability 可靠性 fte!Ll'
9.relevance 相关性 5k_Mj*{6
10.professional skepticism 职业谨慎 ~6pCOS}
11.objectivity 客观性 U*c{:K-C
12. professional competence 专业胜任能力 .T[!!z#^
13.Senior/CPA-in-charge 项目经理 .oB'ttF1
14.audit engagement letter 业务约定书 :X]lXock0
15.recurring audit 连续审计 %6vMpB`g
16.the client 委托人 5[0l08'D
17.change CPA 更换注册会计师 9e|{z9z[l
18.the existing CPA 现任注册会计师 \ltE rd-
19.the successor CPA 后任注册会计师 H>Iet}/c
20.the preceding CPA前任注册会计师 :5n"N5Go
21.issue the audit report 出具审计报告 gDjd{+LUo
22.expert 专家 RJ7/I/yD|
23.the board of directors 董事会
:
$u{
24.knowledge of the entity‘ s business 了解被审计单位情况 'R-JQE-]
25.assess material misstatement risks评估重大错报风险 gGceK^#
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >(YPkmH
27.a general knowledge of —— 初步了解―――的情况 -+Awm{X_@
28.a more knowledge of—— 进一步了解的情况 *+zy\AhkP
29.the prior year‘s working papers 以前年度工作底稿 4%Z\G@0<'
30.minutes of meeting 会议纪要 r[i~4N=
31.business risks 经营风险 8*Nt&`@
32.appropriateness 适当性 +5seT}h
33.accounting estimate 会计估计 \5v=pDd4g
34.management representations 管理层声明 Ve')LY<
35.going concern assumption 持续经营假设 (h8hg+l
o
36.audit plan 审计计划 '+GVozc6c"
37.significant audit areas 重点审计领域 1f bFNxo8M
38.error 错误 EUYa =-
39.fraud舞弊 OQX{<pQ6
40.modified or additional procedures 修改或追加审计程序 bsmoLT
41.misappropriation of assets 侵占资产 q#':aXcv"
42.transactions without substance 虚假交易 vX!dMJa0
43.unusual pressures 异常压力 u"CIPc{Sr
44.the suspected noncompliance 涉嫌存在违法行为 UO7a}Tz<
45.materialiy 重要性 Y+Q,4s
46.exceed the materiality level 超过重要性水平 kcZ;SYosj
47.approach the materiality level 接近重要性水平 Rqd %#v
48.an acceptably low level 可接受水平 R*c0NJF
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 IU;pkgBj0Y
50.misstatements or omissions 错报或漏报 4jZi62
51.aggregate 总计 ct|'I]nB.h
52.subsequent events 期后事项 |]
f"j':
53.adjust the financial statements 调整财务报表 %V" +}Dr
54.perform additional audit procedures 实施追加的审计程序 |rms[1<_
55.audit risk 审计风险 N!4xP.Ps
56.detection risk 检查风险 6DiA2'{f
57.inappropriate audit opinion 不适当的审计意见 , T%pGku
58.material misstatement 重大的错报 qS[p|*BL
59.tolerable misstatement 可容忍错报 %<#$:Qb.
60.the acceptable level of detection risk 可接受的检查风险 ]$`
s}BN
61.assessed level of material misstatement risk 重大错报风险的评估水平 (J) Rs`_
62.simall business 小规模企业 vGMOXbq4&
63.accounting system 会计系统 9"u@<]
64.test of control 控制测试 86)
3XE[5
65.walk-through test 穿行测试 /VjbyRwV
66.communication 沟通 `peJ s~V
67.flow chart 流程图 ]FnrbQ|
68.reperformance of internal control 重新执行 VAB&&AL
69.audit evidence 审计证据 /x"pj3
70.substantive procedures 实质性程序 |@n{tog+-
71.assertions 认定 {Z{NH:
^
72.esistence 存在 ,LW%'tQ~"
73.occurrence 发生 *#{.\R-D
74.completeness 完整性 N<i
Vs
75.rights and obligations 权利和义务 Y.hH
fSp
76.valuation and allocation 计价和分摊 F|ML$
77.cutoff 截止 JNz"lTt>[g
78.accuracy 准确性 uB)6\fkTB
79.classification 分类 ?jM7C}
80.inspection 检查 =[-- Hf
81.supervision of counting 监盘 Iy 8E$B;
82.observation 观察 g>oYEFFJ
83.confirmation 函证 N55=&-p
84.computation 计算 06
W=(fY
85.analytical procedures 分析程序 .$x[!fuuR&
86.vouch 核对 YKS'#F2
87.trace 追查 5FR#_}k]_F
88.audit sampling 审计抽样 {&j{V-}f
89.error 误差 g!|E!\p
90.expected error 预期误差 rM?Dp2
91.population 总体 nQYS{`hk
92.sampling risk 抽样风险 :phD?\!w8t
93.non- sampling risk 非抽样风险 V6!73 iY
94.sampling unit 抽样单位 ?b' '
95.statistical sampling 统计抽样 $.]t1e7s
96.tolerable error 可容忍误差 WD do{
97.the risk of under reliance 信赖不足风险 7JwWM2N?V
98.the risk of over reliance 信赖过度风险 l8d%hQVqT
99.the risk of incorrect rejection 误拒风险 .aH?H]^
100. the risk of incorrect acceptance 误受风险 HG6{`i
101.working trial balance 试算平衡表 u2\qg;dP
102.index and cross-referencing 索引和交叉索引 ->25$5#
103.cash receipt 现金收入 ImY*cW=M
104.cash disbursement 现金支出 )BTs *7 j
105.bank statement 银行对账单
<cOE6;d#
106.bank reconciliation 银行存款余额调节表 XI(@O)
107.balance sheet date 资产负债表日 ,* vnt6C*
108.net realizable value 可变现净值 "._WdY
[
109.storeroom 仓库 3#ZKuGg=
110.sale invoice 销售发票 `; %a
QR
111.price list 价目表 iOXP\:mPo
112.positive confirmation request 积极式询证函 Leick6
113.negative confirmation request 消极式询证函 ={0{X9t?'j
114.purchase requisition 请购单 -&$%m)wN
115.receiving report 验收报告 #i=^WN<V
116.gross margin 毛利 !eoec2h#5
117.manufacturing overhead 制造费用 &!~n=]*sz
118.material requisition 领料单 p00Bg
o
119.inventory-taking 存货盘点 |]3);^0
120.bond certificate 债券 4<>:]
121.stock certificate 股票 cMk%]qfVo8
122.audit report 审计报告 ~u&O
123.entity 被审计单位 S_;:iC]B
124.addressee of the audit report 审计报告的收件人 qtQ:7WO
125.unqualified opinion 无保留意见 $^aXVy5p
126.qualified opinion 保留意见 Xz@;`>8i
127.disclaimer of opinion 无法表示意见 ~:b~f]lO
128.adverse opinion 否定意见 ? bg pUv
<RsKV$Je
I
A (1)ABC 作业基础成本计算 WbzL!zLd!
A (2)absorbed overhead 已吸收制造费用 M#2U'jy
A (3)absorption costing 吸收成本计算 g]Ny?61
A (4)account 账户,报表 07Cuoqt2
A (5)accounting postulate 会计假设 sU!q~`; J
A (6)accounting series release 会计公告文件 R~(.uV`#j
A (7)accounting valuation 会计计价
7B2Og{P
A (8)account sale 承销清单 F5q1VEe
A (9)accountability concept 经营责任概念 _ILOA]ga#
A (10)accountancy 会计职业 5DUPsV
A (11)accountant 会计师 HUI!IOh
A (12)accounting 会计 `8bp6}OD,
A (13)agency cost 代理成本 G7JZP T
A (14)accounting bases 会计基础 LKY
Q?
A (15)accounting manual 会计手册 &4iIzw`
A (16)accounting period 会计期间 6FFv+{2^@
A (17)accounting policies 会计方针 4/vQ=t
A (18)accounting rate of return 会计报酬率 RIc<
A (19)accounting reference date 会计参照日 yYtki
A (20)accounting reference period 会计参照期间 \$UU/\
A (21)accrual concept 应计概念 eajL[W^>
A (22)accrual expenses 应计费用 HJrg
A (23)acid test ration 速动比率(酸性测试比率) ;BvWU\!
A (24)acquisition 购置 4rdrl
A (25)acquisition accounting 收购会计 V-u\TiL
A (26)activity based accounting 作业基础成本计算 4Lb<#e13R?
A (27)adjusting events 调整事项 #Og_q$})f
A (28)administrative expenses 行政管理费 sB!A:
A (29)advice note 发货通知 Q:|E
A (30)amortization 摊销 |(g2fByDf
A (31)analytical review 分析性检查 zwHsdB=v
A (32)annual equivalent cost 年度等量成本法 y
+vcBuX
A (33)annual report and accounts 年度报告和报表 Y" |U$
A (34)appraisal cost 检验成本 KJSy7F
A (35)appropriation account 盈余分配账户 jGPs!64f)
A (36)articles of association 公司章程细则 % m$Mnx
A (37)assets 资产 Bqj*{m
A (38)assets cover 资产保障 5G[^ah<Tg
A (39)asset value per share 每股资产价值 z [{%.kA
A (40)associated company 联营公司 4B(qVf&M
A (41)attainable standard 可达标准 jqmP^ZS
"0mR*{nF
A (42)attributable profit 可归属利润 b,`N;*
A (43)audit 审计 >cLZP#^\2E
A (44)audit report 审计报告 kXRD_B5&
A (45)auditing standards 审计准则 $]86w8?-N
A (46)authorized share capital 额定股本 VgL<uxq
A (47)available hours 可用小时 n$iz
A (48)avoidable costs 可避免成本 ar%Rr"
B (49)back-to-back loan 易币贷款 pTd@i1%Nr
B (50)backflush accounting 倒退成本计算 L;<]wKs
B (51)bad debts 坏帐 cl5 :|)
B (52)bad debts ratio 坏帐比率 wDzS<mm
B (53)bank charges 银行手续费 0KEl+
B (54)bank overdraft 银行透支 Jr
zU-g
B (55)bank reconciliation 银行存款调节表 >ZWm0nTr
B (56)bank statement 银行对账单 ps[rYy
B (57)bankruptcy 破产 |ESe=G
B (58)basis of apportionment 分摊基础 7="V7
B (59)batch 批量 dfce/QOV
B (60)batch costing 分批成本计算 S7]cF5N
B (61)beta factor B(市场)风险因素 >EG;2]M&
B (62)bill 账单 IFe[3mB5
B (63)bill of exchange 汇票 E O^0sF<
B (64)bill of landing 提单 *{Vyt5
B (65)bill of materials 用料预计单 NO)*UZ
B (66)bill payable 应付票据 $@X,J2&
B (67)bill receivable 应收票据 p+Xz9A"
B (68)bin card 存货记录卡 q_)DY
f7V}
B (69)bonus 红利 Zf! 7pM
B (70)book-keeping 薄记 LE"xZxe
B (71)Boston classification 波士顿分类 +{&g|V
B (72)breakeven chart 保本图 B _ >|Mo/
B (73)breakeven point 保本点 e%#f9i
B (74)breaking-down time 复位时间 7O j9~3o4
B (75)budget 预算 1k`!w}
B (76)budget center 预算中心 a?dM8zAnc
B (77)budget cost allowance 预算成本折让 mjpH)6aD0
B (78)budget manual 预算手册 O`4X[r1LD
B (79)budget period 预算期间 u Wtp2]A
B (80)budgetary control 预算控制 a&JAF?k
B (81)budgeted capacity 预算生产能力 *niQ*A
B (82)burden 制造费用 _*_zyWW_j
B (83)business center 经营中心 ]d0Dd")n
B (84)business entity 营业个体 ! JN
@4
B (85)business unit 经营单位 0Pe.G0 #
B (86)buy-out management 管理性购买产权 /TdTo@
B (87)by-product 副产品 S<44{
oH
C (88)called-up share capital 催缴股本 #HML=qK~
C (89)capacity 生产能力 3)sqAs(
C (90)capacity ratios 生产能力比率 r+n&Pp+9
C (91)capital 资本 *Z(qk`e.b
C (92)capital assets pricing model资本资产计价模式 ["z$rk
C (93)capital commitment 承诺资本 s<{c?4T
C (94)capital employed 已运用的资本 K4KmoGb
C (95)capital expenditure 资本支出 ck;owGlT
C (96)capital expenditureauthorization 资本支出核准 | e+m!G1G
C (97)capital expenditure control 资本支出控制 }v?{npEOt+
C (98)capital expenditure proposal资本支出申请 DWDe5$^{
C (99)capital funding planning 资本基金筹集计划 D6D*RTi4
C (100)capital gain 资本收益 Eyuc~[
C (101)capital investment appraisal资本投资评估 7RO=X%0A
C (102)capital maintenance 资本保全 '7$v@Tvnre
C (103)capital resource planning 资本资源计划 q?6Zu:':
C (104)capital surplus 资本盈余 p^2pv{by
C (105)capital turnover 资本周转率 qsLsyi |zG
C (106)card 记录卡 5<61NnZ
C (107)cash 现金 e.Ii@<
C (108)cash account 现金账户 zx^)Qb/EL6
C (109)cash book 现金账薄 9P]TIV.
C (110)cash cow 金牛产品 Z@>>ZS1Do
C (111)cash flow 现金流量 Sng V<J>zR
C (112)cash discounted 现金贴现 Zhw _L
C (113)cash flow budget 现金流量预算 `g #\ Ws
C (114)cash flow statement 现金流量表 N24+P5
C (115)cash ledger 现金分类账 i''dY!2
C (116)cash limit 现金限额 4h|D[Cb]
C (117)CCA 现时成本会计 hPl;2r
C (118)center 中心 bF3j* bpO"
C (119)changeover time 变更时间 .UJk0%1
C (120)chartered entity 特许经济个体 r J&1[=s
C (121)cheque 支票 Wd[XQZ<
C (122)cheque register 支票登记薄 ,y^By_1wS
C (123)coin analysis 零钱分类 {T$;BoR#O
C (124)classification 分类 $
.`(2
C (125)clock card 工时卡 sQR;!-j
C (126)code 代码 ~j UK-E
C (127)commitment accounting 承诺确认会计 Q.nEY6B_
C (128)common cost 共同成本 Z:'2puU+?
C (129)company limited byguarantee 有限担保责任公司 u*"tZ+|m
C (130)company limited shares 股份有限公司 S_^ "$j
C (131)competitive position 竞争能力状况 r
/PsFv{8
C (132)concept 概念 Ros5]5=dP
C (133)conglomerate 跨行业企业 :QN,T3i'/3
C (134)consistency concept 一致性概念 luV%_[F
C (135)consolidated accounts 合并报表 \HR QSfGt
C (136)consolidation accounting 合并会计 p_qH7W
C (137)consortium 财团 7"M7N^
C (138)contingency plan 应急计划 -i9/1.Z
C (139)contingent liabilities 或有负债 %$b
5&>q
C (140)continuous operation 连续生产 $
\jly
C (141)contra 抵消 <F&S
C (142)contract cost 合同成本 &%^[2^H8"
C (143)contract costing 合同成本计算 L/V3sSt
C (144)contribution 贡献毛益 qoOHWh&
C (145)contribution centre 贡献中心 IUzRE?Kzf
C (146)contribution chart 贡献图 $WdZAv\_S
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 j&8U:Q,
C (148)contribution to salesration 贡献毛益对销售比率 A=BpB}b
C (149)control 控制 AX6e}-S1n
C (150)control account 控制帐户 rBpr1XKl,
C (151)control limits 控制限度 ?
[=P
C (152)controllability concept 可控制概念 SJw0y[IL6(
C (153)controllable cost 可控制成本 i3YAK$w;&
C (154)conversion cost 加工成本 Rd 2*
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 >5 Ce/P'R
C (156)corporate appraisal 公司评估 GlVq<RG*
C (157)corporate planning 公司计划 zS.7O'I<'
C (158)corporate social reporting 公司社会报告 @w@rW
}i0
C (159)corporation 股份公司 aFKks .n3
C (160)cost 成本 Ey)ox$
C (161)cost account 成本帐户 y![h
C (162)cost accounting 成本会计 /Z
\zB
C (163)cost accounting manual 成本手册 nQ8EV>j2
C (164)cost accounts calendar 成本报表的日历时间 IDv@r\Xw
C (165)cost adjustment 成本调整 F*}b),
C (166)cost allocation 成本分配 -^C;WFh8)
C (167)cost apportionment 成本分摊 x%LWcT/
C (168)cost attribution 成本归属 (Iu5QLE
C (169)cost audit 成本审计
c,x2
C (170)cost behaviour 成本性态 Jg^tr>I~
C (171)cost benefit analysis 成本效益分析 J\#6U|a""u
C (172)cost center 成本中心 S&@~F|
C (173)cost driver 成本动因