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注会《审计》英语常用词汇 JJd qdX;
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1.audit 审计 3 09
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2.attestation 鉴证 PT2;%=f
3.credibility 可信赖程度 J#..xJ?XRD
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 _p*9LsN$L
6.high levels of assurance 高水平保证 v8ap"9b
7.compilation 编制 ,/w*sE
8.reliability 可靠性 .n
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9.relevance 相关性 'GJB9i+a^
10.professional skepticism 职业谨慎 j9NF|
11.objectivity 客观性 2%pED
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12. professional competence 专业胜任能力 r
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13.Senior/CPA-in-charge 项目经理 E%`J=C}
14.audit engagement letter 业务约定书 ,s~l; Gkj
15.recurring audit 连续审计 vUpAW[[
16.the client 委托人 w~*@TG
17.change CPA 更换注册会计师 g,+e3f
18.the existing CPA 现任注册会计师 7'IIB1v.\
19.the successor CPA 后任注册会计师 XZIapT
20.the preceding CPA前任注册会计师 mw
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21.issue the audit report 出具审计报告 +yP!7]
22.expert 专家 pt<zyH3Z
23.the board of directors 董事会 5tlRrf
24.knowledge of the entity‘ s business 了解被审计单位情况 l53i
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25.assess material misstatement risks评估重大错报风险 dQj/Sr
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 4`,(*igEv
27.a general knowledge of —— 初步了解―――的情况 bCw{9El!K4
28.a more knowledge of—— 进一步了解的情况 L0g+RohW
29.the prior year‘s working papers 以前年度工作底稿 ;MS.ag#
30.minutes of meeting 会议纪要 ?),b902C
31.business risks 经营风险 4
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32.appropriateness 适当性 }:#WjH^
33.accounting estimate 会计估计 7_\sx7h{3
34.management representations 管理层声明 )s
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35.going concern assumption 持续经营假设 (TT=i
36.audit plan 审计计划 [Fr](&Tx
37.significant audit areas 重点审计领域 |owr?tC
38.error 错误 ^+m`
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39.fraud舞弊 ]UvB+M]Lv)
40.modified or additional procedures 修改或追加审计程序 9z#8K
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41.misappropriation of assets 侵占资产 Ljy797{f
42.transactions without substance 虚假交易 ~tp]a]yV
43.unusual pressures 异常压力 ;b {#$#`=
44.the suspected noncompliance 涉嫌存在违法行为 !zE{`Ha~
45.materialiy 重要性 ,{0Y:/T'
46.exceed the materiality level 超过重要性水平 Ce}`z
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47.approach the materiality level 接近重要性水平 ETHcZ
48.an acceptably low level 可接受水平 bB_LL
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 $@z77td3
50.misstatements or omissions 错报或漏报 xWG@<}H
51.aggregate 总计 ,R{&x7
52.subsequent events 期后事项 VExhN';
53.adjust the financial statements 调整财务报表 cI2Ps3~"Q
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 lCU clD
56.detection risk 检查风险 O)dnr8*
57.inappropriate audit opinion 不适当的审计意见 9lYKG^#D
58.material misstatement 重大的错报 8oX1 F(R
59.tolerable misstatement 可容忍错报 9\_s&p=:.
60.the acceptable level of detection risk 可接受的检查风险 <&E}db
61.assessed level of material misstatement risk 重大错报风险的评估水平 HgQjw!
62.simall business 小规模企业 c]9gf\WW
63.accounting system 会计系统 , /.@([C
64.test of control 控制测试 (K[{X0T
65.walk-through test 穿行测试 vvxxwZa=O
66.communication 沟通 &nm
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67.flow chart 流程图 0nwi5
68.reperformance of internal control 重新执行 F1yn@a "=J
69.audit evidence 审计证据 *?m)VvR>|
70.substantive procedures 实质性程序 ,XT,t[w
71.assertions 认定 f+ r>ur}\)
72.esistence 存在 >+%#m'Y&&
73.occurrence 发生 S\:^#Yi`
74.completeness 完整性 .\XRkr'-
75.rights and obligations 权利和义务 x/s:/YN'
76.valuation and allocation 计价和分摊 e@h{Ns.1-
77.cutoff 截止 lO-DXbgql$
78.accuracy 准确性 KTm^}')C8
79.classification 分类 NljpkeX'
80.inspection 检查 07.p
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81.supervision of counting 监盘 %p}vX9U')
82.observation 观察 kORWj<
83.confirmation 函证 @8W@I|
84.computation 计算 wC{sP"D
85.analytical procedures 分析程序 >j?5?J"
86.vouch 核对 >6C\T@{lJ
87.trace 追查 [piK"
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88.audit sampling 审计抽样 *Dg@fxCQ
89.error 误差 @D9O<x
90.expected error 预期误差 9
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91.population 总体 f+:iz'b#U
92.sampling risk 抽样风险 H(^Ehv>
93.non- sampling risk 非抽样风险 H9T~7e+
94.sampling unit 抽样单位 k[x-O?$O@
95.statistical sampling 统计抽样 XC3)#D#HGh
96.tolerable error 可容忍误差 q2%cLbI
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97.the risk of under reliance 信赖不足风险 FF8jW1
98.the risk of over reliance 信赖过度风险 ?AFb&
99.the risk of incorrect rejection 误拒风险 &;$uU
100. the risk of incorrect acceptance 误受风险 #*A&jo'E
101.working trial balance 试算平衡表 &E`Nu (e
102.index and cross-referencing 索引和交叉索引 FS"Ja`>j~
103.cash receipt 现金收入 s,_+5ukv
104.cash disbursement 现金支出 08ZvRy(Je<
105.bank statement 银行对账单 vsI;ooR>
106.bank reconciliation 银行存款余额调节表 *B&P[n
107.balance sheet date 资产负债表日 ?xaUWD
108.net realizable value 可变现净值 T, #-: }
109.storeroom 仓库 )>f
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110.sale invoice 销售发票 ,ojJ;w5D
111.price list 价目表 >v,X:B?+FL
112.positive confirmation request 积极式询证函 nFni1cCD
113.negative confirmation request 消极式询证函 K\-N'M!Z
114.purchase requisition 请购单 >M5}L<
115.receiving report 验收报告 RC7F/|w.z
116.gross margin 毛利 dC6>&@
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117.manufacturing overhead 制造费用 C@-Hm
118.material requisition 领料单 Z. ${WZW
119.inventory-taking 存货盘点 z_'^=9m
120.bond certificate 债券 H
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121.stock certificate 股票 ;W{z"L;nX
122.audit report 审计报告 ~?NCmU=3
123.entity 被审计单位 P"7` :a
124.addressee of the audit report 审计报告的收件人 ?h `,@~6u
125.unqualified opinion 无保留意见 e, sS.
126.qualified opinion 保留意见 `O7vPE
127.disclaimer of opinion 无法表示意见 G4i%/_JU
128.adverse opinion 否定意见 8fQ~UcT$
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A (1)ABC 作业基础成本计算 T]0K4dp+
A (2)absorbed overhead 已吸收制造费用 4b}p[9k
A (3)absorption costing 吸收成本计算 N
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A (4)account 账户,报表 7O)ATb#up
A (5)accounting postulate 会计假设 Z*Ffdh>*:&
A (6)accounting series release 会计公告文件 1'~+.92Y
A (7)accounting valuation 会计计价 +/&rO,Ql
A (8)account sale 承销清单 lz=DGm
A (9)accountability concept 经营责任概念 bAt!S
A (10)accountancy 会计职业 ^fKKsfIf
A (11)accountant 会计师 /%m?D o
A (12)accounting 会计 (B` NnL$
A (13)agency cost 代理成本 NL.3qx
A (14)accounting bases 会计基础 3~`\FuHHe
A (15)accounting manual 会计手册 +Vg(2Xt
A (16)accounting period 会计期间 ,U9j7E<4
A (17)accounting policies 会计方针 *`OXgkQ
A (18)accounting rate of return 会计报酬率 igOX 0
A (19)accounting reference date 会计参照日 )-+tN>Bb
A (20)accounting reference period 会计参照期间 '0f!o&?g
A (21)accrual concept 应计概念 qo9&e~Y<G
A (22)accrual expenses 应计费用 N_D=j6B
A (23)acid test ration 速动比率(酸性测试比率) g,E)F90
A (24)acquisition 购置 tLJ 7tnB
A (25)acquisition accounting 收购会计 BSS4}qyS
A (26)activity based accounting 作业基础成本计算 WA}'[h
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 z .lb(xQ
A (29)advice note 发货通知 +
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A (30)amortization 摊销 SMvlEj^
A (31)analytical review 分析性检查 a\-5tYo`u
A (32)annual equivalent cost 年度等量成本法 fCa
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A (33)annual report and accounts 年度报告和报表 [GyPwb
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A (34)appraisal cost 检验成本 ?z`yNx6
A (35)appropriation account 盈余分配账户 -0(+a$P7e
A (36)articles of association 公司章程细则 '1!%yKc0
A (37)assets 资产 ~ DLxIe
A (38)assets cover 资产保障 Y+S<?8pA
A (39)asset value per share 每股资产价值 je\]j-0$u
A (40)associated company 联营公司 aQhT*OT{Q
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 \ bNDeA&l
A (43)audit 审计 jhG6,;1zMI
A (44)audit report 审计报告 \U]<HEc^
A (45)auditing standards 审计准则 M|{KQ3q:9
A (46)authorized share capital 额定股本 BI2'NN\
A (47)available hours 可用小时 un6W|{4]
A (48)avoidable costs 可避免成本 K0*er
B (49)back-to-back loan 易币贷款 -b%' K}.C
B (50)backflush accounting 倒退成本计算 %Y`)ZKh
B (51)bad debts 坏帐 *[nS*D\:
B (52)bad debts ratio 坏帐比率 ;rJ#>7K
B (53)bank charges 银行手续费 Pw|/PfG
B (54)bank overdraft 银行透支 ),;h
B (55)bank reconciliation 银行存款调节表 q+YK NXI
B (56)bank statement 银行对账单 oz'jt} ?
B (57)bankruptcy 破产 %|}7YH41
B (58)basis of apportionment 分摊基础 Wbmqf
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B (59)batch 批量 N*w{NB 7L
B (60)batch costing 分批成本计算 gO~>*q &
B (61)beta factor B(市场)风险因素 tchpO3u,
B (62)bill 账单 DKQQZ`PF
B (63)bill of exchange 汇票 ~}YgZ/U7T
B (64)bill of landing 提单 VjSbx'i
B (65)bill of materials 用料预计单 #$t93EI
B (66)bill payable 应付票据 TGP
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B (67)bill receivable 应收票据 arPqVMVr
B (68)bin card 存货记录卡 [:Odb?+ `F
B (69)bonus 红利 My9fbT
B (70)book-keeping 薄记 ;hDIoSz
B (71)Boston classification 波士顿分类 NLWj5K)1P
B (72)breakeven chart 保本图 h7\EN
B (73)breakeven point 保本点 Re\V<\$J
B (74)breaking-down time 复位时间 t;%MSedn
B (75)budget 预算 UJX5}36
B (76)budget center 预算中心 =WOYZ7
B (77)budget cost allowance 预算成本折让 5o~AUo{
B (78)budget manual 预算手册 .Wyx#9
B (79)budget period 预算期间 \4q1<j
B (80)budgetary control 预算控制 n@e|PWu
B (81)budgeted capacity 预算生产能力 Cvs4dd%)i
B (82)burden 制造费用 9T;l*
B (83)business center 经营中心 vw
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B (84)business entity 营业个体 6v-2(Y
B (85)business unit 经营单位 {u7_<G7
B (86)buy-out management 管理性购买产权 &_6B{Q
B (87)by-product 副产品 S1$&
C (88)called-up share capital 催缴股本 *O-si%@]
C (89)capacity 生产能力 o@\q 6xl.
C (90)capacity ratios 生产能力比率 \h/aD1&g
C (91)capital 资本 _{gRCR)
C (92)capital assets pricing model资本资产计价模式 I'uRXvEr7
C (93)capital commitment 承诺资本 == i?lbj
C (94)capital employed 已运用的资本 0j~C6vp
C (95)capital expenditure 资本支出 wvSaq+N
C (96)capital expenditureauthorization 资本支出核准 |
\JB/x
C (97)capital expenditure control 资本支出控制 tTrue
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C (98)capital expenditure proposal资本支出申请 {wfe!f
C (99)capital funding planning 资本基金筹集计划 r`'n3#O*
C (100)capital gain 资本收益 i%_nH"h
C (101)capital investment appraisal资本投资评估 xqzdXL}
C (102)capital maintenance 资本保全 $5l=&
C (103)capital resource planning 资本资源计划 "^iw {]~U
C (104)capital surplus 资本盈余 ^RS`q+g
C (105)capital turnover 资本周转率 Pd<>E*>}c.
C (106)card 记录卡 A0Hs d
C (107)cash 现金 |4FvPR[
C (108)cash account 现金账户 #PRkqg+|
C (109)cash book 现金账薄 ?\Jl] {i2
C (110)cash cow 金牛产品 {7X80KI
C (111)cash flow 现金流量 AA,n.;zy<
C (112)cash discounted 现金贴现 }"'l8t0?
C (113)cash flow budget 现金流量预算 "(d7:!%
C (114)cash flow statement 现金流量表 "Tm`V9
C (115)cash ledger 现金分类账 :u53zX[v
C (116)cash limit 现金限额 Hlq#X:DCn
C (117)CCA 现时成本会计 viY &D
C (118)center 中心 :AB$d~${M>
C (119)changeover time 变更时间 F.JvMy3
C (120)chartered entity 特许经济个体 B
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C (121)cheque 支票 i~6qOlLD-
C (122)cheque register 支票登记薄 F&lvofy23
C (123)coin analysis 零钱分类 3"hPplE
C (124)classification 分类 "M.vu}~>
C (125)clock card 工时卡 V"@]PI pr
C (126)code 代码 }A`4ae=
C (127)commitment accounting 承诺确认会计 L
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C (128)common cost 共同成本 Ol'Ct'_k,"
C (129)company limited byguarantee 有限担保责任公司 LN?W~^gsR
C (130)company limited shares 股份有限公司 9IC|2w66
C (131)competitive position 竞争能力状况 _YW1Mk1
C (132)concept 概念 %A dE5HI-
C (133)conglomerate 跨行业企业 xV4
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C (134)consistency concept 一致性概念 #}W^d^-5t5
C (135)consolidated accounts 合并报表 .5zqpm
C (136)consolidation accounting 合并会计 E(oI0*S.5
C (137)consortium 财团 X)|b_ 3Z
C (138)contingency plan 应急计划 Q=%1@ ,x"
C (139)contingent liabilities 或有负债 Q0_UBm^f
C (140)continuous operation 连续生产 :
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C (141)contra 抵消 k/yoRv%
C (142)contract cost 合同成本 gG^K\+S
C (143)contract costing 合同成本计算 'lym^^MjL+
C (144)contribution 贡献毛益 @
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C (145)contribution centre 贡献中心 O&?i8XsB
C (146)contribution chart 贡献图 {(#>%f+|C
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !$x9 s'D
C (148)contribution to salesration 贡献毛益对销售比率 COa"zg
C (149)control 控制 #xS8
C (150)control account 控制帐户 VMUK|pC4K
C (151)control limits 控制限度 Nj_h+=UE!
C (152)controllability concept 可控制概念 .j}dk.#h
C (153)controllable cost 可控制成本 Uzb~L_\Rmt
C (154)conversion cost 加工成本 nTweQ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ^xO
CT=V
C (156)corporate appraisal 公司评估 #AzZ4<;7
C (157)corporate planning 公司计划 eEIa=MB*
C (158)corporate social reporting 公司社会报告 &oTUj'$
C (159)corporation 股份公司 %W=S*"e-
C (160)cost 成本 !52]'yub
C (161)cost account 成本帐户 8=H!&+aGh
C (162)cost accounting 成本会计 }^;Tt-*k
C (163)cost accounting manual 成本手册 Tt.wY=,K
C (164)cost accounts calendar 成本报表的日历时间 D}wM$B@S
C (165)cost adjustment 成本调整 t%wC~1
C (166)cost allocation 成本分配 wvum7K{tI
C (167)cost apportionment 成本分摊 :;S]jNy}j)
C (168)cost attribution 成本归属 YT6<1-E#
C (169)cost audit 成本审计 W|o LS
C (170)cost behaviour 成本性态 ++Qg5FukR
C (171)cost benefit analysis 成本效益分析 -gl7mO *
C (172)cost center 成本中心 W~J@v@..4
C (173)cost driver 成本动因