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注会《审计》英语常用词汇 -%CoWcGP
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1.audit 审计 UPiW7
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2.attestation 鉴证 l;A,0,i
3.credibility 可信赖程度 Rp9fO?ZjHt
4.audit of financial statements 财务报表审计 V\]" }V)"
5.agreed-upon procedures 执行商定程序 Ge+0-I6
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6.high levels of assurance 高水平保证 "LhvzM-<8
7.compilation 编制 @n&<B`/
8.reliability 可靠性 $wB^R(f@
9.relevance 相关性 (X[CsaXt
10.professional skepticism 职业谨慎 5O/i3m26
11.objectivity 客观性 MJ`
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12. professional competence 专业胜任能力 en F :>H4
13.Senior/CPA-in-charge 项目经理 )B#
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14.audit engagement letter 业务约定书 errH>D~
15.recurring audit 连续审计 Pmg)v!"
16.the client 委托人 ?, r~=
17.change CPA 更换注册会计师 8.J(r(;>
18.the existing CPA 现任注册会计师 H*^\h?s
19.the successor CPA 后任注册会计师 :O<bA&:d
20.the preceding CPA前任注册会计师 {c?JuV4q?
21.issue the audit report 出具审计报告 nlYR-.
22.expert 专家 p?D2)(
23.the board of directors 董事会 l_'[27
24.knowledge of the entity‘ s business 了解被审计单位情况 >LC<O.
25.assess material misstatement risks评估重大错报风险 &,\=3'
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }R[#?ty;]
27.a general knowledge of —— 初步了解―――的情况 mW2,1}Jv
28.a more knowledge of—— 进一步了解的情况 '_\;jFAM
29.the prior year‘s working papers 以前年度工作底稿 \c v?^AI
30.minutes of meeting 会议纪要 7uorQfR?
31.business risks 经营风险 %@a8P
32.appropriateness 适当性 1=sXdcy;
33.accounting estimate 会计估计 .d;Iht,[
34.management representations 管理层声明 9E2j!
35.going concern assumption 持续经营假设 X,aYK;q%z
36.audit plan 审计计划 4/ kv3rv
37.significant audit areas 重点审计领域 %J:SO_6
38.error 错误 Ji1Pz)fq
39.fraud舞弊 -oeL{9;
40.modified or additional procedures 修改或追加审计程序 *-W
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41.misappropriation of assets 侵占资产 T{qTj6I
42.transactions without substance 虚假交易 G+xt5n.%
43.unusual pressures 异常压力 Aa0b6?Jm
44.the suspected noncompliance 涉嫌存在违法行为 p
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45.materialiy 重要性 Z=B_Ty
46.exceed the materiality level 超过重要性水平 E:zF/$tG
47.approach the materiality level 接近重要性水平 %*aJLn+]_R
48.an acceptably low level 可接受水平 b*a2,MiM
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 S##1GOO
50.misstatements or omissions 错报或漏报 :@W.K5
51.aggregate 总计 *<N3_tx"
52.subsequent events 期后事项 6qN~/TnHZ
53.adjust the financial statements 调整财务报表 6u`F
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54.perform additional audit procedures 实施追加的审计程序 2%*MW"Q
55.audit risk 审计风险 )"zvwgaW
56.detection risk 检查风险 <FMq>d$\
57.inappropriate audit opinion 不适当的审计意见 c_aZ{S
58.material misstatement 重大的错报 iGB_{F~t4}
59.tolerable misstatement 可容忍错报 I;5R2" 3
60.the acceptable level of detection risk 可接受的检查风险 ?D,=37
61.assessed level of material misstatement risk 重大错报风险的评估水平 O#wpbrJ
62.simall business 小规模企业 O }9KJU
63.accounting system 会计系统 /bj
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64.test of control 控制测试 M8H5K
65.walk-through test 穿行测试 y;mj^/SxK
66.communication 沟通 DeR='7n
67.flow chart 流程图 }:0uo5B7
68.reperformance of internal control 重新执行 *Av"JAX
69.audit evidence 审计证据 @(P=Eh
70.substantive procedures 实质性程序 x21dku<6K[
71.assertions 认定 Kvsh
72.esistence 存在 s9dO,FMs0t
73.occurrence 发生 J=.`wZQkS
74.completeness 完整性 Rqwzh@}
75.rights and obligations 权利和义务 UA
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76.valuation and allocation 计价和分摊 ^[%%r3"$C
77.cutoff 截止 eC5 $#,HiC
78.accuracy 准确性 6wco&7
79.classification 分类 zF5uN:-s
80.inspection 检查 $/6
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81.supervision of counting 监盘 zlR?,h-[3
82.observation 观察 r kiT1YTY
83.confirmation 函证 JS}{ %(B
84.computation 计算 ~|wbP6</:-
85.analytical procedures 分析程序 `eu9dLzH
86.vouch 核对 f+rz|(6vs{
87.trace 追查 Y+
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88.audit sampling 审计抽样 =^H4 Yck/5
89.error 误差 fgihy
90.expected error 预期误差 r`c_e)STO
91.population 总体 R/"x}B1d
92.sampling risk 抽样风险 -
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93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 6<K6Y5<6
95.statistical sampling 统计抽样 7d92Pe
96.tolerable error 可容忍误差 ''\;z<v
97.the risk of under reliance 信赖不足风险 ~4q5
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98.the risk of over reliance 信赖过度风险 P{Q=mEQ
99.the risk of incorrect rejection 误拒风险 rJ KZ)N{
100. the risk of incorrect acceptance 误受风险 UT}i0I9
101.working trial balance 试算平衡表 Kx_h1{
102.index and cross-referencing 索引和交叉索引 'zh
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103.cash receipt 现金收入 K't]n{$
104.cash disbursement 现金支出 nx0K$Ptq
105.bank statement 银行对账单 DcSnia62f
106.bank reconciliation 银行存款余额调节表 Scv#zuv_
107.balance sheet date 资产负债表日 =@F&o4) r
108.net realizable value 可变现净值 \.mI
109.storeroom 仓库 tGB@$UmfU
110.sale invoice 销售发票 t4?DpE
111.price list 价目表 +2 Af&~T
112.positive confirmation request 积极式询证函 $ cj>2.
113.negative confirmation request 消极式询证函 Z
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114.purchase requisition 请购单 1~$);US
115.receiving report 验收报告 #97h6m?
116.gross margin 毛利 u4Em%:Xj
117.manufacturing overhead 制造费用 :_M;E"9R
118.material requisition 领料单 q&:=<+2"
119.inventory-taking 存货盘点 wgd /(8d
120.bond certificate 债券 Fd*8N8Pi
121.stock certificate 股票 86
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122.audit report 审计报告 }MUn/ [x
123.entity 被审计单位 H(Eh c
124.addressee of the audit report 审计报告的收件人 ^k<oT'89
125.unqualified opinion 无保留意见 1
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126.qualified opinion 保留意见 aZbw]0q@o
127.disclaimer of opinion 无法表示意见 _#vrb
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128.adverse opinion 否定意见 (rg;IXAq%
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A (1)ABC 作业基础成本计算 O#Wh
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A (2)absorbed overhead 已吸收制造费用 &HSq(te
A (3)absorption costing 吸收成本计算 )Wb0u0)_
A (4)account 账户,报表 aM4k *|H?
A (5)accounting postulate 会计假设 r_;9'#&'
A (6)accounting series release 会计公告文件 H.UX,O@
A (7)accounting valuation 会计计价 qY[xpm
A (8)account sale 承销清单 } (!EuLL
A (9)accountability concept 经营责任概念 IUtx!.]4
A (10)accountancy 会计职业 9uWY@zu
A (11)accountant 会计师 +Jr|z\
A (12)accounting 会计 }pJwj
A (13)agency cost 代理成本 ;j2vHU#q-
A (14)accounting bases 会计基础 -kbg\,PW
A (15)accounting manual 会计手册 r [K5w
A (16)accounting period 会计期间 `mN4_\]
A (17)accounting policies 会计方针 S]E.KLR?[;
A (18)accounting rate of return 会计报酬率 \}]!
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A (19)accounting reference date 会计参照日 Uk\Id~xLV
A (20)accounting reference period 会计参照期间 rSrIEP,c'
A (21)accrual concept 应计概念 U#U]Pt
A (22)accrual expenses 应计费用 tY
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A (23)acid test ration 速动比率(酸性测试比率) V <bd;m
A (24)acquisition 购置 zz& ?{vJ
A (25)acquisition accounting 收购会计 Gm\/Y:U
A (26)activity based accounting 作业基础成本计算 `Qqk<o
A (27)adjusting events 调整事项 a. z;t8
A (28)administrative expenses 行政管理费 f^VP/rdg
A (29)advice note 发货通知 ~,*b }O
A (30)amortization 摊销 H@l}WihW
A (31)analytical review 分析性检查 rl0< Ls
A (32)annual equivalent cost 年度等量成本法 6"}?.E$
A (33)annual report and accounts 年度报告和报表 -I=l8m6L
A (34)appraisal cost 检验成本 t#2(j1
A (35)appropriation account 盈余分配账户 &~W:xg(jN
A (36)articles of association 公司章程细则 9*a=iL*Nw
A (37)assets 资产 ?Ae ven
A (38)assets cover 资产保障 Qf@
A (39)asset value per share 每股资产价值 __.+s32SS$
A (40)associated company 联营公司 !o$!Fr c
A (41)attainable standard 可达标准 v,ju!I0.
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A (42)attributable profit 可归属利润 0'IBN}
A (43)audit 审计 YY!Rz[/
A (44)audit report 审计报告 ,TFIG^Dvq
A (45)auditing standards 审计准则 y:6; LZ9[
A (46)authorized share capital 额定股本 KGg3 !jY
A (47)available hours 可用小时 y99mC$"Ee`
A (48)avoidable costs 可避免成本 r-<F5<H+K@
B (49)back-to-back loan 易币贷款 LGtIm7
B (50)backflush accounting 倒退成本计算 Y0X-Zqk'
B (51)bad debts 坏帐 ?Ec7" hK
B (52)bad debts ratio 坏帐比率 rOVVL%@QqJ
B (53)bank charges 银行手续费 Gn&4V}F
B (54)bank overdraft 银行透支 p3^m9J
B (55)bank reconciliation 银行存款调节表 K1T4cUo
B (56)bank statement 银行对账单 VX1-JxY
B (57)bankruptcy 破产 k`N^Vdr
B (58)basis of apportionment 分摊基础 ?5{>;#0Z
B (59)batch 批量 G
nG>7f[v
B (60)batch costing 分批成本计算 gN"7be&J
B (61)beta factor B(市场)风险因素 b1($R[
B (62)bill 账单 hyFyP\u]
B (63)bill of exchange 汇票 UNBH
B (64)bill of landing 提单 S.f5v8
B (65)bill of materials 用料预计单 q*>&^V $M
B (66)bill payable 应付票据 [)TRTxFb
B (67)bill receivable 应收票据 qXwPDq/
B (68)bin card 存货记录卡 % S os
B (69)bonus 红利 - RU=z!{
B (70)book-keeping 薄记 u`RI;KF~F
B (71)Boston classification 波士顿分类 ~
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B (72)breakeven chart 保本图 gp\<p-}
B (73)breakeven point 保本点 XD2v*l|Po
B (74)breaking-down time 复位时间 nX`u[ks
B (75)budget 预算 (R("H/6xs
B (76)budget center 预算中心 w}YlVete
B (77)budget cost allowance 预算成本折让 h3xAJ!
B (78)budget manual 预算手册 !/]WrGqbS
B (79)budget period 预算期间 2V#>)R#k
B (80)budgetary control 预算控制 Zo~
B (81)budgeted capacity 预算生产能力 m+T;O/lG0{
B (82)burden 制造费用 4.5|2\[
B (83)business center 经营中心 #*UN >X
B (84)business entity 营业个体 0a XPPnuX
B (85)business unit 经营单位 ~G6Ox)/
B (86)buy-out management 管理性购买产权 *(T:,PY
B (87)by-product 副产品 $arK(
C (88)called-up share capital 催缴股本
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C (89)capacity 生产能力 7V!*NBsl
C (90)capacity ratios 生产能力比率 S;286[oq@
C (91)capital 资本 y1+*6|
C (92)capital assets pricing model资本资产计价模式 SS WP~
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C (93)capital commitment 承诺资本 [rV>57`YD
C (94)capital employed 已运用的资本 )x=1]T>v"'
C (95)capital expenditure 资本支出 fy@<&U5rg
C (96)capital expenditureauthorization 资本支出核准 P 'od`
C (97)capital expenditure control 资本支出控制 c2'Lfgx4
C (98)capital expenditure proposal资本支出申请 2Tp1n8FV
C (99)capital funding planning 资本基金筹集计划 HOJs[mqB%
C (100)capital gain 资本收益 /n{omx
C (101)capital investment appraisal资本投资评估 EWkLXU6t
C (102)capital maintenance 资本保全 _8F`cuyW
C (103)capital resource planning 资本资源计划 ]\hSI){
C (104)capital surplus 资本盈余 [`"ZjkR_J
C (105)capital turnover 资本周转率 S p;G'*g
C (106)card 记录卡 -7@/[9Gf`:
C (107)cash 现金 :fZ}o|t7
C (108)cash account 现金账户 8h*Icf
C (109)cash book 现金账薄 @] DVD
C (110)cash cow 金牛产品 1;Cyz)
C (111)cash flow 现金流量 p;3O#n-
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C (112)cash discounted 现金贴现 I%j|D#qY:T
C (113)cash flow budget 现金流量预算 {YAJBIvHV
C (114)cash flow statement 现金流量表 yDegcAn?
C (115)cash ledger 现金分类账 q=Sgk>NA
C (116)cash limit 现金限额 OuID%p"O
C (117)CCA 现时成本会计
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C (118)center 中心 QLvHQtzwX
C (119)changeover time 变更时间 "8x8UgG
C (120)chartered entity 特许经济个体 g4=pnK8
C (121)cheque 支票 aJbO((%$|u
C (122)cheque register 支票登记薄 x7!L{(E3
C (123)coin analysis 零钱分类 QSdHm
C (124)classification 分类 %InA+5s`
C (125)clock card 工时卡 Ybs\ES'?A
C (126)code 代码 ;5S9y7[i|
C (127)commitment accounting 承诺确认会计 .ps-4eXF
C (128)common cost 共同成本 p'*>vk
C (129)company limited byguarantee 有限担保责任公司 C'.L20qW
C (130)company limited shares 股份有限公司 t(NI-UXBp
C (131)competitive position 竞争能力状况 6;\I))"[
C (132)concept 概念 {GK;63`1
C (133)conglomerate 跨行业企业 =S+wCN
C (134)consistency concept 一致性概念 diL+:H
C (135)consolidated accounts 合并报表 \IV1j)I"u
C (136)consolidation accounting 合并会计 t^R][Ay&
C (137)consortium 财团 `1$@|FgyC
C (138)contingency plan 应急计划 F;4vPbH+
C (139)contingent liabilities 或有负债 pN:Kdi
C (140)continuous operation 连续生产 ?
(Dq ?-.
C (141)contra 抵消 "U>JM@0DNm
C (142)contract cost 合同成本 aeFe!`F
C (143)contract costing 合同成本计算 cl=EA6P\X
C (144)contribution 贡献毛益 iNtaDX|%/
C (145)contribution centre 贡献中心 |:nOp(A\*
C (146)contribution chart 贡献图 A
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 zZPuha8
C (148)contribution to salesration 贡献毛益对销售比率 H]{v;;'~
C (149)control 控制 dx5#\"KX=,
C (150)control account 控制帐户 LtWP0@JA
C (151)control limits 控制限度 rb5~XnJk
C (152)controllability concept 可控制概念 QdH\LL^8R4
C (153)controllable cost 可控制成本 v
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C (154)conversion cost 加工成本 [YF>:ydk
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 [R(`W#W
C (156)corporate appraisal 公司评估 $+8cc\fq
C (157)corporate planning 公司计划 Z&Pg"a?\
C (158)corporate social reporting 公司社会报告 S!jTyY7e
C (159)corporation 股份公司 \HxT@U
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C (160)cost 成本 ddJQC|xR}
C (161)cost account 成本帐户 jaTh^L
C (162)cost accounting 成本会计 we~[ ]
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C (163)cost accounting manual 成本手册 kO.%9wFbz
C (164)cost accounts calendar 成本报表的日历时间 dpAjR
C (165)cost adjustment 成本调整 gp};D
C (166)cost allocation 成本分配 0bceI
C (167)cost apportionment 成本分摊 jSD#X3qp
C (168)cost attribution 成本归属 nrL9
E'F'
C (169)cost audit 成本审计 ZXqSH${Tp
C (170)cost behaviour 成本性态 s:>VaGC
C (171)cost benefit analysis 成本效益分析 Y>|B;Kj0(
C (172)cost center 成本中心 ?{P"O!I{
C (173)cost driver 成本动因