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注会《审计》英语常用词汇 'ad|@Bh
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1.audit 审计 ye U4,Ko
2.attestation 鉴证 H9)$ #r6i
3.credibility 可信赖程度 MI[=,0`D
4.audit of financial statements 财务报表审计 Xg#g`m%(M
5.agreed-upon procedures 执行商定程序 fT.5@RR7^
6.high levels of assurance 高水平保证 GXaCH))TO
7.compilation 编制 \IQP`JR
8.reliability 可靠性 r\+AeCyb"p
9.relevance 相关性 l7 D/]&
10.professional skepticism 职业谨慎 A0*u(15%
11.objectivity 客观性 _96hw8
12. professional competence 专业胜任能力 L4SvE^2+
13.Senior/CPA-in-charge 项目经理 %^RlE@l9
14.audit engagement letter 业务约定书 1{+Ni{
15.recurring audit 连续审计 LQYT/
16.the client 委托人 g5TXs^g
17.change CPA 更换注册会计师 [|~X~AO%
18.the existing CPA 现任注册会计师 6.tppAO+
19.the successor CPA 后任注册会计师 uC G^,BQ
20.the preceding CPA前任注册会计师 Z2B59,I
21.issue the audit report 出具审计报告 ,*.C''
22.expert 专家 7I4G:-V:^
23.the board of directors 董事会 {:
EQ
24.knowledge of the entity‘ s business 了解被审计单位情况 ,)+O.Lf7&.
25.assess material misstatement risks评估重大错报风险 *>.~f<V
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 n15c1=gs
27.a general knowledge of —— 初步了解―――的情况 EAFKf*K=
28.a more knowledge of—— 进一步了解的情况 ))63?_
29.the prior year‘s working papers 以前年度工作底稿 =Feavyx
30.minutes of meeting 会议纪要 {rOz[E9vm
31.business risks 经营风险
\@4QG.3&
32.appropriateness 适当性 wP/rR D6
33.accounting estimate 会计估计 ^sH1YE}0
34.management representations 管理层声明 xtU)3I=F%
35.going concern assumption 持续经营假设 eU7RO
36.audit plan 审计计划 'dj}- R
s
37.significant audit areas 重点审计领域 uXeB OLC
38.error 错误 a(Z"
}m
39.fraud舞弊 +u_mT$|T
40.modified or additional procedures 修改或追加审计程序 B!<{s'
41.misappropriation of assets 侵占资产 -GP+e`d
42.transactions without substance 虚假交易 ?MeP<5\A
43.unusual pressures 异常压力 ik~hL/JD\
44.the suspected noncompliance 涉嫌存在违法行为 h bj^!0m
45.materialiy 重要性 ZvNXfC3Ia
46.exceed the materiality level 超过重要性水平 l)VMF44
47.approach the materiality level 接近重要性水平 'ESy>wA{y<
48.an acceptably low level 可接受水平 Mz]LFM
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 _?Jm.nT
50.misstatements or omissions 错报或漏报 -<&"geJA
51.aggregate 总计 oB3>0Pm*a.
52.subsequent events 期后事项 wlKpHd*
53.adjust the financial statements 调整财务报表 txr!3-Ne'!
54.perform additional audit procedures 实施追加的审计程序 zy@
#R ;
55.audit risk 审计风险 1;L!g*!E
56.detection risk 检查风险 @R}L
4
57.inappropriate audit opinion 不适当的审计意见 ~2A<fL,-
58.material misstatement 重大的错报 WP^%[?S2
59.tolerable misstatement 可容忍错报 "_'9KBd!
60.the acceptable level of detection risk 可接受的检查风险 S%&l(=0X
61.assessed level of material misstatement risk 重大错报风险的评估水平 )#3,y6
62.simall business 小规模企业 C& Nd|c
63.accounting system 会计系统 & PHHacp
64.test of control 控制测试 P9`i6H'~
65.walk-through test 穿行测试 *
JO"8iLw
66.communication 沟通 5
+(YcV("
67.flow chart 流程图 mMT7`r;l
68.reperformance of internal control 重新执行 :CHCVoh@95
69.audit evidence 审计证据 /q='~t
70.substantive procedures 实质性程序 pS%,wjb&P
71.assertions 认定 5bmtUIj
72.esistence 存在 cx_"{`+e
73.occurrence 发生 O";r\Z
74.completeness 完整性 XfbkK )d
75.rights and obligations 权利和义务 0?,EteR
76.valuation and allocation 计价和分摊 N.
eSf
77.cutoff 截止 lt0(Kf g
78.accuracy 准确性 aKCCFHq t!
79.classification 分类 'zT/x`V
80.inspection 检查 1ygu>sKS&A
81.supervision of counting 监盘 [+GQ3Z\
82.observation 观察 7\
{<AM?*
83.confirmation 函证 JpS:}yyJ>N
84.computation 计算 C
UBcU
85.analytical procedures 分析程序 MzK
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86.vouch 核对 2b|vb}|t{
87.trace 追查 _,Fwt
88.audit sampling 审计抽样 (nda!^f_s
89.error 误差 ,5r 2!d
90.expected error 预期误差 B0Z*YsbXL
91.population 总体 j?z(fs-
92.sampling risk 抽样风险 ` S85i*
93.non- sampling risk 非抽样风险 )J#@L*
94.sampling unit 抽样单位 I8^z\ef&
95.statistical sampling 统计抽样 l@#X]3h!
96.tolerable error 可容忍误差 4\sS
97.the risk of under reliance 信赖不足风险 f "
Iv
98.the risk of over reliance 信赖过度风险 m@HU;J\I
99.the risk of incorrect rejection 误拒风险 Vi#(x9.
100. the risk of incorrect acceptance 误受风险 <Bu*: O
101.working trial balance 试算平衡表
8CEy#%7]}
102.index and cross-referencing 索引和交叉索引 cW&OVNj
103.cash receipt 现金收入 +}9%Duim
104.cash disbursement 现金支出 Nt/*VYUn
105.bank statement 银行对账单 NmtBn^t
106.bank reconciliation 银行存款余额调节表 ;y k@`<
107.balance sheet date 资产负债表日 \D}/tz5~B
108.net realizable value 可变现净值 lBh {8a|2W
109.storeroom 仓库 kt;X|`V{5z
110.sale invoice 销售发票 2! wz#EC
111.price list 价目表 ~=c^Oo:
112.positive confirmation request 积极式询证函
P$4?-AZ
113.negative confirmation request 消极式询证函 NpRC3^
114.purchase requisition 请购单 o_G.J4 V
115.receiving report 验收报告 0W=IuPDU
116.gross margin 毛利 A H#e>kU^
117.manufacturing overhead 制造费用 kP;Rts8JD
118.material requisition 领料单 7?hCt
119.inventory-taking 存货盘点 A0[flIl
120.bond certificate 债券 .+
[[m$J
121.stock certificate 股票 hZzsZQ`
122.audit report 审计报告 =ARI*
123.entity 被审计单位 l_f"}l
124.addressee of the audit report 审计报告的收件人 EKoCm)}d
125.unqualified opinion 无保留意见 Jge;/f!i
126.qualified opinion 保留意见 i!,>3
127.disclaimer of opinion 无法表示意见 [|F.*06SK
128.adverse opinion 否定意见 $V\xN(Ed
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A (1)ABC 作业基础成本计算 $\P!P.
A (2)absorbed overhead 已吸收制造费用 rqa;MPl
A (3)absorption costing 吸收成本计算 |`O7>(h
A (4)account 账户,报表 hUlFP
A (5)accounting postulate 会计假设 /-4%ug tD$
A (6)accounting series release 会计公告文件 $W0lz#s:
A (7)accounting valuation 会计计价 Z)?"pBv'
A (8)account sale 承销清单 CF>NyY:_
A (9)accountability concept 经营责任概念 ,%ajIs"Gi
A (10)accountancy 会计职业 %HSoQ?qA
A (11)accountant 会计师 14^t{
A (12)accounting 会计 D@j `'&G
A (13)agency cost 代理成本
Y@.:U*
A (14)accounting bases 会计基础 $!fz87-p>
A (15)accounting manual 会计手册 e| kYu[^
A (16)accounting period 会计期间 .+M4Pi
A (17)accounting policies 会计方针 j4NS5
A (18)accounting rate of return 会计报酬率
6xj&Qo
A (19)accounting reference date 会计参照日 ^|gN?:fA}
A (20)accounting reference period 会计参照期间 oHa6fi
A (21)accrual concept 应计概念 FNm8j#c~Q
A (22)accrual expenses 应计费用 (nV/-#*
A (23)acid test ration 速动比率(酸性测试比率)
8}
S|iM
A (24)acquisition 购置 4z
$eT
A (25)acquisition accounting 收购会计 khEHMvVH
A (26)activity based accounting 作业基础成本计算 a{)"KA P
A (27)adjusting events 调整事项 ^Nc\D7( l
A (28)administrative expenses 行政管理费 i@g6%V=
A (29)advice note 发货通知 cPtP?)38.
A (30)amortization 摊销 / ?Q@Pn
A (31)analytical review 分析性检查 *J%+zH
A (32)annual equivalent cost 年度等量成本法 u37+B
A (33)annual report and accounts 年度报告和报表 .UJDn^@
A (34)appraisal cost 检验成本 r\em-%:
A (35)appropriation account 盈余分配账户 s=KA(4p
A (36)articles of association 公司章程细则 g4~{#P^i
A (37)assets 资产 \s)j0F)
A (38)assets cover 资产保障 z1YC%Y|R
A (39)asset value per share 每股资产价值 ZB%
7Sr0
A (40)associated company 联营公司 ,':?3| $c
A (41)attainable standard 可达标准 b2:CFtH5
>B3_P4pW9
A (42)attributable profit 可归属利润 sM-k,0z
A (43)audit 审计 fHe3 :a5+W
A (44)audit report 审计报告 vmk
c]DC
A (45)auditing standards 审计准则 G2e m>W_n
A (46)authorized share capital 额定股本 (s\Nm_j
A (47)available hours 可用小时 o{ U
=
f6
A (48)avoidable costs 可避免成本 CaK 0o*D
B (49)back-to-back loan 易币贷款 N b+zP[C
B (50)backflush accounting 倒退成本计算 )FgcNB1|7
B (51)bad debts 坏帐 uS<&$JH
B (52)bad debts ratio 坏帐比率 1 "4AS_Q
B (53)bank charges 银行手续费 :]?I| .a
B (54)bank overdraft 银行透支 B?Pu0
_|s
B (55)bank reconciliation 银行存款调节表 eP;lH~!.0
B (56)bank statement 银行对账单 U?.VY@
B (57)bankruptcy 破产 U${dWxC
B (58)basis of apportionment 分摊基础 1k;X*r#
B (59)batch 批量 )2:d8J\
B (60)batch costing 分批成本计算 /J5wwQ
(:
B (61)beta factor B(市场)风险因素 /pV^w
B (62)bill 账单 gl HHr
B (63)bill of exchange 汇票 H!7/U_AH
B (64)bill of landing 提单 'S&5zwrH
B (65)bill of materials 用料预计单 UF0PWpuO
B (66)bill payable 应付票据 0 5 `x$f
B (67)bill receivable 应收票据 .,feRK>3
B (68)bin card 存货记录卡 RD,`D!
B (69)bonus 红利 {:!*1L
B (70)book-keeping 薄记 _W&.{
7
B (71)Boston classification 波士顿分类 %m{h1UQQ+
B (72)breakeven chart 保本图 !WAbO(l
B (73)breakeven point 保本点 ld}-}W-cq
B (74)breaking-down time 复位时间 .hn"NXy
B (75)budget 预算 k`xPf\^tf
B (76)budget center 预算中心 (AV j_Cw
B (77)budget cost allowance 预算成本折让 J4=~.&6
B (78)budget manual 预算手册 "y#$| TMB
B (79)budget period 预算期间
NouT~K`'
B (80)budgetary control 预算控制 ys09W+B7
B (81)budgeted capacity 预算生产能力 wR\%tumk
B (82)burden 制造费用 Br;1kQ%e C
B (83)business center 经营中心 !$Nh:(>:
B (84)business entity 营业个体 Wc#4%kT
B (85)business unit 经营单位
l2z@t3{
B (86)buy-out management 管理性购买产权 }zj_Pp
B (87)by-product 副产品 ,D;d#fJ
C (88)called-up share capital 催缴股本 @2Z{en?
C (89)capacity 生产能力 ZC@Pfba[`
C (90)capacity ratios 生产能力比率 ,n^{!^JW
C (91)capital 资本 V+-%$-w>
C (92)capital assets pricing model资本资产计价模式 t 8|i>(O
C (93)capital commitment 承诺资本 g2BE-0, R
C (94)capital employed 已运用的资本 2I>X]r.S!1
C (95)capital expenditure 资本支出 <U$x')W
C (96)capital expenditureauthorization 资本支出核准 b-\ 1D;]
C (97)capital expenditure control 资本支出控制 bRfac/:}
C (98)capital expenditure proposal资本支出申请 UM3}7|
C (99)capital funding planning 资本基金筹集计划 'HzF/RKh
C (100)capital gain 资本收益 Wv8?G~>
C (101)capital investment appraisal资本投资评估 'de&9\
C (102)capital maintenance 资本保全 5$d>:" >
C (103)capital resource planning 资本资源计划 Rcc9Tx(zvQ
C (104)capital surplus 资本盈余 -LhO
</l
C (105)capital turnover 资本周转率 -QN1=G4
C (106)card 记录卡 :[kfWai #(
C (107)cash 现金 YZMSiDv[e
C (108)cash account 现金账户
6g576
C (109)cash book 现金账薄 Z8%?ej`8
C (110)cash cow 金牛产品 ))66_bech
C (111)cash flow 现金流量 =+DfIO
C (112)cash discounted 现金贴现 g1Ed:V]_
C (113)cash flow budget 现金流量预算 TD!--l*gL
C (114)cash flow statement 现金流量表 <Z5-?wgf9
C (115)cash ledger 现金分类账 l|9'M'a
C (116)cash limit 现金限额 <A^sg?s<'
C (117)CCA 现时成本会计 3K!(/,`
C (118)center 中心 @IhC:Yc
C (119)changeover time 变更时间 #oW"3L{,
C (120)chartered entity 特许经济个体 [MhKR }a
C (121)cheque 支票 \|&KD
C (122)cheque register 支票登记薄 g[';1}/B4
C (123)coin analysis 零钱分类 ^m~&2l\N=
C (124)classification 分类 JlR$"GU
C (125)clock card 工时卡 hK+6S3-Ez
C (126)code 代码 q=(%
]BK
C (127)commitment accounting 承诺确认会计 0Un?[O
C (128)common cost 共同成本 ,cE yV74
C (129)company limited byguarantee 有限担保责任公司 @<(4J
C (130)company limited shares 股份有限公司 Pm&h v*D
C (131)competitive position 竞争能力状况 =HMa<"-8
C (132)concept 概念 l0 =[MXM4
C (133)conglomerate 跨行业企业 o=J-Ju
C (134)consistency concept 一致性概念 ~I6N6T Z
C (135)consolidated accounts 合并报表 *IX<&u#
C (136)consolidation accounting 合并会计 h?[|1.lJx(
C (137)consortium 财团 v;soJlxF~
C (138)contingency plan 应急计划 Co>e<be%S
C (139)contingent liabilities 或有负债 /|q.q
C (140)continuous operation 连续生产 P q0%oz
C (141)contra 抵消 @,Z0u2WLl6
C (142)contract cost 合同成本 d|?Xo\+
C (143)contract costing 合同成本计算 ;3x*pjLG:Q
C (144)contribution 贡献毛益 aD]!
eP/)
C (145)contribution centre 贡献中心 "i#aII+T
C (146)contribution chart 贡献图 0civXZgj
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 TyDh\f!w
C (148)contribution to salesration 贡献毛益对销售比率 m<H{@ZgN(
C (149)control 控制 J3 `0i@
C (150)control account 控制帐户 !iO2yp
C (151)control limits 控制限度 8Cs;.>75[
C (152)controllability concept 可控制概念 H-vHcqFx3
C (153)controllable cost 可控制成本 Nv=78O1
C (154)conversion cost 加工成本 FA%_jM
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <d @9[]
C (156)corporate appraisal 公司评估 /~MH]Gh
C (157)corporate planning 公司计划 8~tX>q<@q
C (158)corporate social reporting 公司社会报告 eU\xOTl~<{
C (159)corporation 股份公司 =Ox}WrU~
C (160)cost 成本 WQ{[q" O
C (161)cost account 成本帐户 }R`Rqg-W
C (162)cost accounting 成本会计 wBcoh~
(y
C (163)cost accounting manual 成本手册 {j=`
C (164)cost accounts calendar 成本报表的日历时间 )adV`V%=>
C (165)cost adjustment 成本调整 N_IKH)
C (166)cost allocation 成本分配 3pg=9*{
C (167)cost apportionment 成本分摊 _0(%^5Y
C (168)cost attribution 成本归属 S=(<m%f
C (169)cost audit 成本审计 k,[*h-{8
C (170)cost behaviour 成本性态 ')U~a
C (171)cost benefit analysis 成本效益分析 XEQTT D<
C (172)cost center 成本中心 y~fKLIoz"
C (173)cost driver 成本动因