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注会《审计》英语常用词汇 mpuq 9)6
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1.audit 审计 GT }F9F~
2.attestation 鉴证 F`Q[6"<a
3.credibility 可信赖程度 1 u| wMO
4.audit of financial statements 财务报表审计 Crho=RJPR
5.agreed-upon procedures 执行商定程序 bm?sbE
6.high levels of assurance 高水平保证
Li/O
7.compilation 编制 _wkVwPr
8.reliability 可靠性 )z73-M V"
9.relevance 相关性 9F)
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10.professional skepticism 职业谨慎 im9G,e
11.objectivity 客观性 g`vny )\7/
12. professional competence 专业胜任能力 ;#xmQi'`
13.Senior/CPA-in-charge 项目经理 `\gnl'
14.audit engagement letter 业务约定书 l_P-j96WD
15.recurring audit 连续审计 <acUKfpY
16.the client 委托人 VY;{/.Sa
17.change CPA 更换注册会计师 =BSzsH7
18.the existing CPA 现任注册会计师 a(kg/s
19.the successor CPA 后任注册会计师 ]h* c,.
20.the preceding CPA前任注册会计师 5iz{op<$,
21.issue the audit report 出具审计报告 -:2$ %
22.expert 专家 :km61
23.the board of directors 董事会 p^%YBY#,H
24.knowledge of the entity‘ s business 了解被审计单位情况 )0"wB
25.assess material misstatement risks评估重大错报风险 ein4^o<
f.
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 TcjEcMw,
27.a general knowledge of —— 初步了解―――的情况 8/i!' 0r\
28.a more knowledge of—— 进一步了解的情况 ~$:|VHl
29.the prior year‘s working papers 以前年度工作底稿 TUV&vz{
30.minutes of meeting 会议纪要 Ox&P}P0f
31.business risks 经营风险 *1p|5!4c
32.appropriateness 适当性 KIu
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33.accounting estimate 会计估计 Cjqklb/
34.management representations 管理层声明 xO^:_8=&:
35.going concern assumption 持续经营假设 %{AO+u2i
36.audit plan 审计计划 !MYSfPdS
37.significant audit areas 重点审计领域 y#Fv+`YDl
38.error 错误 v0-cd
39.fraud舞弊 Sp@^XmX(S
40.modified or additional procedures 修改或追加审计程序 *c~T@m~DR
41.misappropriation of assets 侵占资产 ;1`fC@rI
42.transactions without substance 虚假交易 {QcLu"?c
43.unusual pressures 异常压力 3nT^?;-
44.the suspected noncompliance 涉嫌存在违法行为 .y
_/U wu
45.materialiy 重要性 x(hE3S#+
46.exceed the materiality level 超过重要性水平 e,F1Xi#d
47.approach the materiality level 接近重要性水平 *BR~}1
i
48.an acceptably low level 可接受水平 5R'TcWf#W
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "U!AlZ`g
50.misstatements or omissions 错报或漏报 rai3<_W<
51.aggregate 总计 Cdas P9"1
52.subsequent events 期后事项 Mn9dqq~a
53.adjust the financial statements 调整财务报表 A )^`?m3
54.perform additional audit procedures 实施追加的审计程序 dx;Ysn0-
55.audit risk 审计风险 Ss~;m']68
56.detection risk 检查风险 ?nofUD.
57.inappropriate audit opinion 不适当的审计意见 YP.5fq:
58.material misstatement 重大的错报 |X0Y-
59.tolerable misstatement 可容忍错报 ';TT4$(m
60.the acceptable level of detection risk 可接受的检查风险 eqP&8^HP
61.assessed level of material misstatement risk 重大错报风险的评估水平 GNXH
M*~
62.simall business 小规模企业 E~%jX
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63.accounting system 会计系统 ^T ?RK"p
64.test of control 控制测试 :*ing
65.walk-through test 穿行测试 CN#+U,NZV
66.communication 沟通 X%Z{K-
67.flow chart 流程图 3HLNCt09
68.reperformance of internal control 重新执行 ]w;rfn9D
69.audit evidence 审计证据 ofPHmh`
70.substantive procedures 实质性程序 {Or;
71.assertions 认定 0~ZFv Wv
72.esistence 存在 mz@T
73.occurrence 发生 MaRi+3F
74.completeness 完整性 OK{quM5
75.rights and obligations 权利和义务 }`W){]{kO
76.valuation and allocation 计价和分摊 JRSSn]
pw
77.cutoff 截止 b%<9Sn
78.accuracy 准确性 (d(hR0HKE
79.classification 分类 xl6,s>ob
80.inspection 检查 Xe<sJ.&Wf
81.supervision of counting 监盘 Y' %^NP}o
82.observation 观察 : YXX8|>
83.confirmation 函证 z.GMqW%B
84.computation 计算 4US"hexE<
85.analytical procedures 分析程序 _AQb6N
b
86.vouch 核对 Sz^
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87.trace 追查 |$X
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88.audit sampling 审计抽样 |?qquD 4=
89.error 误差 PV9pa/`@
90.expected error 预期误差
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91.population 总体 3gv|9T
92.sampling risk 抽样风险 S/D^
93.non- sampling risk 非抽样风险 -j73Wz
94.sampling unit 抽样单位 Atdl
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95.statistical sampling 统计抽样 oASY7k_3
96.tolerable error 可容忍误差 =R #Qx,
97.the risk of under reliance 信赖不足风险 o
Z%9_$Z
98.the risk of over reliance 信赖过度风险 G'6@+$ppS
99.the risk of incorrect rejection 误拒风险 |&FkksNAl\
100. the risk of incorrect acceptance 误受风险 ;.TRWn#
101.working trial balance 试算平衡表 ?L
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102.index and cross-referencing 索引和交叉索引 =at@ Vp/y
103.cash receipt 现金收入 *MJX?
104.cash disbursement 现金支出 +)y^'Qs
105.bank statement 银行对账单 rW+ =,L
106.bank reconciliation 银行存款余额调节表 BReJ!|{m}
107.balance sheet date 资产负债表日 @xbQ Ye%J
108.net realizable value 可变现净值 .Nw=[
109.storeroom 仓库 e6d<dXx
110.sale invoice 销售发票 J@4 Bf
111.price list 价目表 .v$D13L(o
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 xL{a
114.purchase requisition 请购单 $u9K+>.
115.receiving report 验收报告 f7=((5N
116.gross margin 毛利 Pb?$t
117.manufacturing overhead 制造费用 @^T1XX
118.material requisition 领料单 73xAG1D$r
119.inventory-taking 存货盘点 ~C>?W[Y
120.bond certificate 债券 c
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121.stock certificate 股票 ]`kmjn
122.audit report 审计报告 ,QcF|~n
123.entity 被审计单位 %@.v2 cT
124.addressee of the audit report 审计报告的收件人 b*`lk2oMa/
125.unqualified opinion 无保留意见 <4P4u*/o
126.qualified opinion 保留意见 "J4WzA%i
127.disclaimer of opinion 无法表示意见 <-[wd.M_
128.adverse opinion 否定意见 ||;hciO
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A (1)ABC 作业基础成本计算 qWODs
A (2)absorbed overhead 已吸收制造费用 O+]Ifm [
A (3)absorption costing 吸收成本计算 O*0l+mop
A (4)account 账户,报表 m^bNuo
A (5)accounting postulate 会计假设 I~ok4L?VB
A (6)accounting series release 会计公告文件 J[4mLU
A (7)accounting valuation 会计计价
k~jP'aD
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 :E:38q,hG
A (10)accountancy 会计职业 XDFx.)t
A (11)accountant 会计师 i(>4wK!!
A (12)accounting 会计 22.8PO0
A (13)agency cost 代理成本 [[;e)SoA
A (14)accounting bases 会计基础 go'-5in(
A (15)accounting manual 会计手册 }Q=!Y>Tc
A (16)accounting period 会计期间 ;xzUE`uUfJ
A (17)accounting policies 会计方针 f'
3q(a<p
A (18)accounting rate of return 会计报酬率 X{\F;Cb*
A (19)accounting reference date 会计参照日 zmSUw}-4N
A (20)accounting reference period 会计参照期间 vTJ}8
A (21)accrual concept 应计概念 )?X-(4
A (22)accrual expenses 应计费用 yF"1#{*y
A (23)acid test ration 速动比率(酸性测试比率) 5u*-L_
A (24)acquisition 购置 gK[YQXfTy
A (25)acquisition accounting 收购会计 k3)dEH1z
A (26)activity based accounting 作业基础成本计算 Yy)tmq
A (27)adjusting events 调整事项 .
r[Hu40p
A (28)administrative expenses 行政管理费 :9^;Qv*
A (29)advice note 发货通知 joiL{
A (30)amortization 摊销 d`
jjGEj
A (31)analytical review 分析性检查 0@H|n^Md#
A (32)annual equivalent cost 年度等量成本法 MLRK74D
A (33)annual report and accounts 年度报告和报表 SjwyLc
A (34)appraisal cost 检验成本 LIZRoG8
A (35)appropriation account 盈余分配账户
K':K{ee>
A (36)articles of association 公司章程细则 ]
:BX!<
A (37)assets 资产 /.Ww6a~
A (38)assets cover 资产保障 .ys6"V|31
A (39)asset value per share 每股资产价值 UrYZ`J
A (40)associated company 联营公司 :=wTvz
A (41)attainable standard 可达标准 \E%'Y
6^%68N1k
A (42)attributable profit 可归属利润 A-T]9f9
A (43)audit 审计 p;tVn{u
A (44)audit report 审计报告 XT@-$%u
A (45)auditing standards 审计准则 _Jme!Oaa
A (46)authorized share capital 额定股本 }Ub6eXf(2
A (47)available hours 可用小时 =
c>Qx"Sw
A (48)avoidable costs 可避免成本 3b+d"`Y^S
B (49)back-to-back loan 易币贷款 H\qC["
B (50)backflush accounting 倒退成本计算 V>A.iim
B (51)bad debts 坏帐 @+ BrgZv`
B (52)bad debts ratio 坏帐比率 1e&QSzL
B (53)bank charges 银行手续费 rzh#CnL3
B (54)bank overdraft 银行透支 bpKZ3}U
B (55)bank reconciliation 银行存款调节表 DjN|Wr)*
B (56)bank statement 银行对账单 UG'9*(*
B (57)bankruptcy 破产 X&0 uI*r
B (58)basis of apportionment 分摊基础 jF=gr$
B (59)batch 批量 6y6<JR-V2k
B (60)batch costing 分批成本计算 -lhLA`6_R
B (61)beta factor B(市场)风险因素 mxz-4.
B (62)bill 账单 {a4z2"\A
B (63)bill of exchange 汇票 pBETA'fY
B (64)bill of landing 提单 V{^!BBQ
B (65)bill of materials 用料预计单 7tcPwCc{
B (66)bill payable 应付票据 Lz:(6`S
B (67)bill receivable 应收票据 BI $
B (68)bin card 存货记录卡 $aN&nhoO<
B (69)bonus 红利 \>7^f
3m
B (70)book-keeping 薄记 =u+d_'P7-R
B (71)Boston classification 波士顿分类 _g~qu
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B (72)breakeven chart 保本图 sIK;x]Q)
B (73)breakeven point 保本点 1$%V{4bJ
B (74)breaking-down time 复位时间 Ee3hG2d`
B (75)budget 预算 j{Txl\D>
B (76)budget center 预算中心 }(1JaG
B (77)budget cost allowance 预算成本折让 A9kzq_3
B (78)budget manual 预算手册 ,=|ZB4HA
B (79)budget period 预算期间 -eN\ !
B (80)budgetary control 预算控制 _ B5gR
B (81)budgeted capacity 预算生产能力 *{yK
8
B (82)burden 制造费用 p\JfFfC
B (83)business center 经营中心 T)Y=zIQ1]7
B (84)business entity 营业个体 OnK~3j
B (85)business unit 经营单位 #@"<:!?z
B (86)buy-out management 管理性购买产权 o]p|-<I Q
B (87)by-product 副产品 I+dbZBX
C (88)called-up share capital 催缴股本 ;~\MZYs3m
C (89)capacity 生产能力 DXa-rk8
C (90)capacity ratios 生产能力比率 FxVZ[R
C (91)capital 资本 rwG CUo6Z
C (92)capital assets pricing model资本资产计价模式
`g6h9GC6
C (93)capital commitment 承诺资本 -$WYj"
C (94)capital employed 已运用的资本 T+<A`k: -
C (95)capital expenditure 资本支出 Fm #w2o
C (96)capital expenditureauthorization 资本支出核准 !X<~-G2)l
C (97)capital expenditure control 资本支出控制 j'BMAn ?
C (98)capital expenditure proposal资本支出申请 iTV)
NsC}
C (99)capital funding planning 资本基金筹集计划 i}o[- S4
C (100)capital gain 资本收益 <]b7ZF]
C (101)capital investment appraisal资本投资评估 ODC8D>ZYl
C (102)capital maintenance 资本保全 tc!wLnhG
C (103)capital resource planning 资本资源计划 Ldl5zc
C (104)capital surplus 资本盈余 JGH60|
C (105)capital turnover 资本周转率 @$2))g`
C (106)card 记录卡 9>g,
C (107)cash 现金 %LZ({\5K#f
C (108)cash account 现金账户 N1}={yF.fQ
C (109)cash book 现金账薄 Xixqxm*8
C (110)cash cow 金牛产品 Tp9-niW
C (111)cash flow 现金流量 rn=m\Gv
e
C (112)cash discounted 现金贴现 '8T=~R6
C (113)cash flow budget 现金流量预算 d R]Q$CJ
C (114)cash flow statement 现金流量表 mBG=jI "xh
C (115)cash ledger 现金分类账 A^2Uzmzl?
C (116)cash limit 现金限额 ZJ 77[
C (117)CCA 现时成本会计 lME)?LOI
C (118)center 中心 i6 (a@KRY
C (119)changeover time 变更时间 K%Rj8J7|u?
C (120)chartered entity 特许经济个体 H
w-Z
C (121)cheque 支票 Iz{R}#8CZ
C (122)cheque register 支票登记薄 (<Th=Fns?
C (123)coin analysis 零钱分类 e4z1`YLsG
C (124)classification 分类 j`*#v
C (125)clock card 工时卡 }Iz7l{al
C (126)code 代码 ~2zMkVH
C (127)commitment accounting 承诺确认会计 ,+
#6Y
_
C (128)common cost 共同成本 DVkB$2]
C (129)company limited byguarantee 有限担保责任公司 {M?vBgR\B
C (130)company limited shares 股份有限公司 Iy.rqc/86
C (131)competitive position 竞争能力状况 zBP>jM(8
C (132)concept 概念 /2HN>{F^Y
C (133)conglomerate 跨行业企业 \#>T~.Y7K
C (134)consistency concept 一致性概念 OHflIeq#@
C (135)consolidated accounts 合并报表 UD)e:G[Gat
C (136)consolidation accounting 合并会计 S>0nx ^P
C (137)consortium 财团 W5' 3$,X9
C (138)contingency plan 应急计划 8B#GbS
K
C (139)contingent liabilities 或有负债 if]Noe
C (140)continuous operation 连续生产 !Y:0c#MPH
C (141)contra 抵消 KV*xApb9y
C (142)contract cost 合同成本 TcGoSj<Z
C (143)contract costing 合同成本计算 xGG,2W+z
C (144)contribution 贡献毛益 4#'("#R
C (145)contribution centre 贡献中心 ]Y| 9?9d
C (146)contribution chart 贡献图 &k1T08C*
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 yj$TPe_BW
C (148)contribution to salesration 贡献毛益对销售比率 7]%Ypv$
C (149)control 控制 !2|=PB'
M
C (150)control account 控制帐户 C( id=F
C (151)control limits 控制限度 nxJee=qH
C (152)controllability concept 可控制概念 v*qQ? S
C (153)controllable cost 可控制成本 #%FN>v3e
C (154)conversion cost 加工成本 9P<[7u
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 2Gs$?}"a
C (156)corporate appraisal 公司评估 nWvuaQ0}
C (157)corporate planning 公司计划 hHPs&EA.p
C (158)corporate social reporting 公司社会报告 I
Nc^L
C (159)corporation 股份公司 _6Eu2|vM&
C (160)cost 成本 6y5A"-
C (161)cost account 成本帐户 pW]4bx@E
C (162)cost accounting 成本会计 Jz! Z2c
C (163)cost accounting manual 成本手册 cf7v[ZZ}
C (164)cost accounts calendar 成本报表的日历时间 62>zt2=
C (165)cost adjustment 成本调整 Zv_jy@k
C (166)cost allocation 成本分配 \bx~*FaX
C (167)cost apportionment 成本分摊 kpI{KISQu
C (168)cost attribution 成本归属 tdF9NFMD
C (169)cost audit 成本审计 x#N-&baS
C (170)cost behaviour 成本性态 t
nS+5F
C (171)cost benefit analysis 成本效益分析 5
eA8niq#
C (172)cost center 成本中心 Ijf
xR mV
C (173)cost driver 成本动因