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注会《审计》英语常用词汇 9"lW"lG!
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1.audit 审计 {ZM2WFpE
2.attestation 鉴证 PM<LR?PLc
3.credibility 可信赖程度 iN4'jD^oP
4.audit of financial statements 财务报表审计 ~5!TV,>ls
5.agreed-upon procedures 执行商定程序 g#%FY1xp
6.high levels of assurance 高水平保证 jzA8f+:q
7.compilation 编制 hGo
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8.reliability 可靠性 MHyl=5
9.relevance 相关性 RowiSW
10.professional skepticism 职业谨慎 27 TZ+?
11.objectivity 客观性 <IDzv'
12. professional competence 专业胜任能力 g?AqC
13.Senior/CPA-in-charge 项目经理 j"sO<Q{6%
14.audit engagement letter 业务约定书 1HWJxV"
15.recurring audit 连续审计 N b[o6AX
16.the client 委托人 Ml/p{ *p
17.change CPA 更换注册会计师 T_%]#M
18.the existing CPA 现任注册会计师 _%TeTNY#
19.the successor CPA 后任注册会计师 ~d `4W<1a
20.the preceding CPA前任注册会计师 GXlg%
21.issue the audit report 出具审计报告 49fq6Zh
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22.expert 专家 8 (h
23.the board of directors 董事会 3 DHA^9<q
24.knowledge of the entity‘ s business 了解被审计单位情况 >@Vr'kg+V
25.assess material misstatement risks评估重大错报风险 ~tuFjj^
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 "EhO )lR
27.a general knowledge of —— 初步了解―――的情况 ~[y+B0I3
28.a more knowledge of—— 进一步了解的情况 +*{5ORq=
29.the prior year‘s working papers 以前年度工作底稿 .)
;:K
30.minutes of meeting 会议纪要 4^ 6L ])y
31.business risks 经营风险 fToI,FA
32.appropriateness 适当性 \\Tp40m+
33.accounting estimate 会计估计 }Y ];ccT
34.management representations 管理层声明 B]F7t4Y!
35.going concern assumption 持续经营假设 g
2<S4
36.audit plan 审计计划 l{o{=]x1
37.significant audit areas 重点审计领域 {1DYXKe
38.error 错误 hBE
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39.fraud舞弊 5@%-=87S
40.modified or additional procedures 修改或追加审计程序 -f gKSJ7
41.misappropriation of assets 侵占资产 F/>Pvq]
42.transactions without substance 虚假交易 PSR`8z n
43.unusual pressures 异常压力 c!^}!32j)
44.the suspected noncompliance 涉嫌存在违法行为 =T4w:
45.materialiy 重要性 Bic {
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46.exceed the materiality level 超过重要性水平 J\D3fh97-
47.approach the materiality level 接近重要性水平 dKTAc":-}
48.an acceptably low level 可接受水平 <u wCP4E
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 {leG~[d
50.misstatements or omissions 错报或漏报 E"&9FxS]^
51.aggregate 总计 BQ0\+
52.subsequent events 期后事项 Z`c{LYP,y"
53.adjust the financial statements 调整财务报表 6|cl`}g_j
54.perform additional audit procedures 实施追加的审计程序 wx5*!^&j
55.audit risk 审计风险 xU<lv{m`D
56.detection risk 检查风险 4yv31QG$
57.inappropriate audit opinion 不适当的审计意见 oa !P]r
58.material misstatement 重大的错报 't.F.t
59.tolerable misstatement 可容忍错报 |UO;StF
60.the acceptable level of detection risk 可接受的检查风险 @\}36y
61.assessed level of material misstatement risk 重大错报风险的评估水平 1tz .e\
62.simall business 小规模企业 3*2pacHpE
63.accounting system 会计系统 }l!_m.#e
64.test of control 控制测试 Yb{t!KL
65.walk-through test 穿行测试 gjLgeyyWC
66.communication 沟通 "]Td^Nxi
67.flow chart 流程图 bR,Iq}p
68.reperformance of internal control 重新执行 Lta\AN!c
69.audit evidence 审计证据 S\!E;p
70.substantive procedures 实质性程序 !OgoV22
71.assertions 认定 Lo9?,^S
72.esistence 存在 {U-EBXV
73.occurrence 发生 |R/50axI
74.completeness 完整性 ]_8 \g`"u
75.rights and obligations 权利和义务 yo?Q%w'Nh
76.valuation and allocation 计价和分摊 ~U+'3.Wo
77.cutoff 截止 |h/2'zd^-
78.accuracy 准确性 k"{U}Y/}
79.classification 分类 5VbNWrw
80.inspection 检查 6E]rxps}"
81.supervision of counting 监盘 R,
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82.observation 观察 !;Nh7vG
83.confirmation 函证 K*FAngIB
84.computation 计算 {2@96o2}
85.analytical procedures 分析程序 h
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86.vouch 核对 [Cp{i<C
87.trace 追查 P,_E 4y
88.audit sampling 审计抽样 =LnAMl#9
89.error 误差 NLY5L7
90.expected error 预期误差 +KNr1rG
91.population 总体 q/?_djv
92.sampling risk 抽样风险 pj]<i.p
93.non- sampling risk 非抽样风险 HCK4h DKo}
94.sampling unit 抽样单位 e*H$c?7NL
95.statistical sampling 统计抽样 _s8_i6 Y
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 GK&Dd"v
98.the risk of over reliance 信赖过度风险 9 To6Rc;
99.the risk of incorrect rejection 误拒风险 _yUFe&
100. the risk of incorrect acceptance 误受风险 E: k?*l
101.working trial balance 试算平衡表 F9W5x=EK\
102.index and cross-referencing 索引和交叉索引 '%N)(S`O7P
103.cash receipt 现金收入 eVXbYv=gJ@
104.cash disbursement 现金支出 sXu+F2O
105.bank statement 银行对账单 W$S.?[X
106.bank reconciliation 银行存款余额调节表 `
l"~"x^Rr
107.balance sheet date 资产负债表日 z?,5v`,t2
108.net realizable value 可变现净值 Dzr5qP?#
109.storeroom 仓库 }}_l@5
110.sale invoice 销售发票 qE{S'XyM,
111.price list 价目表 ;zDc0qpw
112.positive confirmation request 积极式询证函 YyIt-fPZ
113.negative confirmation request 消极式询证函 vN
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114.purchase requisition 请购单 5Y^YKV{
115.receiving report 验收报告 K>y+3HN[6
116.gross margin 毛利 "#jKk6{I0
117.manufacturing overhead 制造费用 6! 'Xo:p
118.material requisition 领料单 h6/Z_Y
119.inventory-taking 存货盘点 C.<4D1}P
120.bond certificate 债券 's<}@-]
121.stock certificate 股票 Je,8{J |e
122.audit report 审计报告 2|BE{91
123.entity 被审计单位
sa* -B
124.addressee of the audit report 审计报告的收件人 mz1g8M`@[D
125.unqualified opinion 无保留意见 o@. !Z8
126.qualified opinion 保留意见 &&O=v]6,V
127.disclaimer of opinion 无法表示意见 Xl;N=fc
128.adverse opinion 否定意见 pG&.Ye]j
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A (1)ABC 作业基础成本计算 4<|u~n*JF
A (2)absorbed overhead 已吸收制造费用 7|
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A (3)absorption costing 吸收成本计算 ?L^ Gu ]y
A (4)account 账户,报表 9[Mu
A (5)accounting postulate 会计假设 h 8s*FI
A (6)accounting series release 会计公告文件 \m&:J>^
A (7)accounting valuation 会计计价 K-ebAaiC
A (8)account sale 承销清单 yFG&Ir
A (9)accountability concept 经营责任概念 P6Ei!t,>
A (10)accountancy 会计职业 q9Q4F
A (11)accountant 会计师 ;q Z2V
A (12)accounting 会计 I /g]9
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A (13)agency cost 代理成本 [z\*Zg
A (14)accounting bases 会计基础 JFfx9%Fq
A (15)accounting manual 会计手册 \B)<<[ $
A (16)accounting period 会计期间 UWI5/R
A (17)accounting policies 会计方针 M:x(_Lu
A (18)accounting rate of return 会计报酬率 bPNsy@"6
A (19)accounting reference date 会计参照日
VMp6s%m
A (20)accounting reference period 会计参照期间 V6Y!0,w!a
A (21)accrual concept 应计概念 ;XT$rtuX
A (22)accrual expenses 应计费用 NQmDm!-4
A (23)acid test ration 速动比率(酸性测试比率) 2;/hFwm
A (24)acquisition 购置 `|R{^Sk1o
A (25)acquisition accounting 收购会计 k.%F!sK
A (26)activity based accounting 作业基础成本计算 M5]wU
A (27)adjusting events 调整事项 -UO$$)Q
A (28)administrative expenses 行政管理费 ]P.S5s'
A (29)advice note 发货通知 y03l_E,
A (30)amortization 摊销 Ne%X:h
A (31)analytical review 分析性检查 RaAq>B
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A (32)annual equivalent cost 年度等量成本法 rAWBuEU;!
A (33)annual report and accounts 年度报告和报表 5gGr|d|(
A (34)appraisal cost 检验成本 gIeo7>u
A (35)appropriation account 盈余分配账户 Uu
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A (36)articles of association 公司章程细则 AWw'p
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A (37)assets 资产 %Xn)$Ti~<
A (38)assets cover 资产保障 OX91b<A
A (39)asset value per share 每股资产价值 b~r ?#2K
A (40)associated company 联营公司 }U9e#>ex
A (41)attainable standard 可达标准 nN[,$`JD,
,Fb#%r%
A (42)attributable profit 可归属利润 ?pFHpz
A (43)audit 审计 I8m(p+Z=
A (44)audit report 审计报告 tZJKB1#WbP
A (45)auditing standards 审计准则 |$Td-M^)
A (46)authorized share capital 额定股本 yDPek*#^"q
A (47)available hours 可用小时 @I%m}
>4Jm
A (48)avoidable costs 可避免成本 DGcd|>q
B (49)back-to-back loan 易币贷款 =3FXU{"Qi4
B (50)backflush accounting 倒退成本计算 PqfH}d0l
B (51)bad debts 坏帐 Epx.0TA= t
B (52)bad debts ratio 坏帐比率 3'8~H]<W
B (53)bank charges 银行手续费 fy-(B;
B (54)bank overdraft 银行透支 "YivjHa7H
B (55)bank reconciliation 银行存款调节表 GFvOrRlP\
B (56)bank statement 银行对账单 7Ev~yY;N
B (57)bankruptcy 破产 kHJjdgV
B (58)basis of apportionment 分摊基础 Q,scjt[
B (59)batch 批量 U9Sp$$L
B (60)batch costing 分批成本计算 hSxf;>(d
B (61)beta factor B(市场)风险因素 O?P6rXKr
B (62)bill 账单 3 Tt8#B
B (63)bill of exchange 汇票 6uD Nqq
B (64)bill of landing 提单 g%K3ah
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B (65)bill of materials 用料预计单 t JJaIb6Xj
B (66)bill payable 应付票据 nF=h|rN
B (67)bill receivable 应收票据 #6JG#!W
B (68)bin card 存货记录卡 {L#P
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B (69)bonus 红利 'E9\V\bi
B (70)book-keeping 薄记 8ED6C"6
B (71)Boston classification 波士顿分类 !aLL|}S
B (72)breakeven chart 保本图 $ #CkI09
B (73)breakeven point 保本点 {&xKSWNc
B (74)breaking-down time 复位时间 X4jtti
B (75)budget 预算 s+aeP
B (76)budget center 预算中心 ALhu\x>AY
B (77)budget cost allowance 预算成本折让 )A
nX[:y
B (78)budget manual 预算手册 bEM-^SR
B (79)budget period 预算期间 ^;L;/I[-
B (80)budgetary control 预算控制 ^27r-0|l^
B (81)budgeted capacity 预算生产能力 }z}oVc
B (82)burden 制造费用 >XBLm`a
B (83)business center 经营中心
&Prx=L`
B (84)business entity 营业个体 Z O&5C6qa
B (85)business unit 经营单位 8xLvpgcZ
B (86)buy-out management 管理性购买产权 .QW89e,O3
B (87)by-product 副产品 pbJs3uIR
C (88)called-up share capital 催缴股本 =^NR(:SaaU
C (89)capacity 生产能力 g^=p)h3
C (90)capacity ratios 生产能力比率 >=wlS\:"
C (91)capital 资本 O3Yv ->#
C (92)capital assets pricing model资本资产计价模式 60Y&)UR
C (93)capital commitment 承诺资本
1I_(!F{Ho
C (94)capital employed 已运用的资本 H.*XoktC]
C (95)capital expenditure 资本支出 /.P*%'g
C (96)capital expenditureauthorization 资本支出核准 oGa8}Vtc
C (97)capital expenditure control 资本支出控制 h60*=+vdJ
C (98)capital expenditure proposal资本支出申请 q*
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C (99)capital funding planning 资本基金筹集计划
'RXhE
C (100)capital gain 资本收益 N\rbnr
C (101)capital investment appraisal资本投资评估 +Ibcc8Qud
C (102)capital maintenance 资本保全 s~,Y po?
C (103)capital resource planning 资本资源计划 OQA}+XO
C (104)capital surplus 资本盈余 UE5T%zd /
C (105)capital turnover 资本周转率 2ACN5lyUS
C (106)card 记录卡 SZNM$X|T
C (107)cash 现金 =
oQ-I
C (108)cash account 现金账户 LNtBYdB`pK
C (109)cash book 现金账薄 (]1n!
C (110)cash cow 金牛产品 4Z,MqG
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C (111)cash flow 现金流量 .hXxh)F
C (112)cash discounted 现金贴现 ,..&j+m
C (113)cash flow budget 现金流量预算 $)mK]57
C (114)cash flow statement 现金流量表 #2s$dI
C (115)cash ledger 现金分类账 m!V ?xGKJ
C (116)cash limit 现金限额 o/
ozX4C
C (117)CCA 现时成本会计 b|P[
\9
C (118)center 中心 -r7*C:E
C (119)changeover time 变更时间 ZG3u
C (120)chartered entity 特许经济个体 Z+x,Awq
C (121)cheque 支票 h@&&.S`B
C (122)cheque register 支票登记薄 HTAJn_
C (123)coin analysis 零钱分类 ?Mtd3F^o?
C (124)classification 分类 'gI q_t|^
C (125)clock card 工时卡 LY(YgqL
C (126)code 代码 F|Pf-.r`t
C (127)commitment accounting 承诺确认会计 E9i
M-Lw
C (128)common cost 共同成本 A}W)La\
C (129)company limited byguarantee 有限担保责任公司 Z_Qs^e$
C (130)company limited shares 股份有限公司 x4Q*~,n
C (131)competitive position 竞争能力状况 u1R_u9
C (132)concept 概念 :Xqq
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C (133)conglomerate 跨行业企业 EBc_RpC/Z
C (134)consistency concept 一致性概念 Bvb.N$G
C (135)consolidated accounts 合并报表 @m[q0G}
C (136)consolidation accounting 合并会计 BIqZg$
C (137)consortium 财团 ihS;q6ln
C (138)contingency plan 应急计划 L)p*D(
C (139)contingent liabilities 或有负债 |uf{:U)
C (140)continuous operation 连续生产 fMgB!y"Em
C (141)contra 抵消 DryN}EMOKD
C (142)contract cost 合同成本 t"4RGO)jh
C (143)contract costing 合同成本计算 AwN7/M~'
C (144)contribution 贡献毛益 K Rs
e
C (145)contribution centre 贡献中心 e)"]H*
C (146)contribution chart 贡献图 ]?tC+UKb
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 PT4Wox9U
C (148)contribution to salesration 贡献毛益对销售比率 2:3-mWE
C (149)control 控制 %&w 8E[
C (150)control account 控制帐户 LX;w~fRr.
C (151)control limits 控制限度 dY[ XNP
C (152)controllability concept 可控制概念 _$g6Mj]1z
C (153)controllable cost 可控制成本 uy
Z
C (154)conversion cost 加工成本 ?tx%KU\3
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 $=3&qg"!
C (156)corporate appraisal 公司评估 ;r'y/Y'?
C (157)corporate planning 公司计划 s F-{
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C (158)corporate social reporting 公司社会报告 nK[T.?
Nz
C (159)corporation 股份公司 "x~VXU%xU
C (160)cost 成本 vMG >Xb
C (161)cost account 成本帐户 VAPRI\uM;
C (162)cost accounting 成本会计 !
'scOWWn
C (163)cost accounting manual 成本手册 ~0/tU#
&
C (164)cost accounts calendar 成本报表的日历时间 "pUqYMB2i
C (165)cost adjustment 成本调整 =ie8{j2:
C (166)cost allocation 成本分配 g2)jd[GM
C (167)cost apportionment 成本分摊 nz_=]PHO&
C (168)cost attribution 成本归属 PY.4J4nn|
C (169)cost audit 成本审计 ]$Ud`<Xnx
C (170)cost behaviour 成本性态 RgTm^?Ex
C (171)cost benefit analysis 成本效益分析 T .#cd1b
C (172)cost center 成本中心 9)2kjBeb
C (173)cost driver 成本动因