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注会《审计》英语常用词汇 Mep
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1.audit 审计 F!*tE&Se+
2.attestation 鉴证 V
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3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 Y)*:'&~2e
5.agreed-upon procedures 执行商定程序 FzM<0FJRX
6.high levels of assurance 高水平保证 `SM37({c
7.compilation 编制 QTLGM-
Z
8.reliability 可靠性 XFmTr@\M
9.relevance 相关性 qC:QY6g$N
10.professional skepticism 职业谨慎 QXLHQ_V
11.objectivity 客观性 e4mAKB
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12. professional competence 专业胜任能力 (Ee5Af,4
13.Senior/CPA-in-charge 项目经理 W^" C|4G }
14.audit engagement letter 业务约定书 [#mRlL0yk
15.recurring audit 连续审计 EgB$y"fs
16.the client 委托人 RIV
+ _}R
17.change CPA 更换注册会计师 O+ghw1/
18.the existing CPA 现任注册会计师 @F/yc
19.the successor CPA 后任注册会计师 yO*HJpc
20.the preceding CPA前任注册会计师 t;/s^-}
21.issue the audit report 出具审计报告 )1iqM]~;B
22.expert 专家 x3tos!Y
23.the board of directors 董事会 W"[Q=$2<<
24.knowledge of the entity‘ s business 了解被审计单位情况 ,(y6XUV~
25.assess material misstatement risks评估重大错报风险 dW#T1mB
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 DU|>zO%
27.a general knowledge of —— 初步了解―――的情况 2|}`?bY]i`
28.a more knowledge of—— 进一步了解的情况 =tQ^t4_
29.the prior year‘s working papers 以前年度工作底稿 +.pri
30.minutes of meeting 会议纪要 ?&_u$Nn
31.business risks 经营风险 ttfCiP$
32.appropriateness 适当性 `x:8m?q05
33.accounting estimate 会计估计 _/[}PQC6G
34.management representations 管理层声明 /^rJ`M[;
35.going concern assumption 持续经营假设 X')t6DQ( I
36.audit plan 审计计划 &OXm^f)K
37.significant audit areas 重点审计领域 C.N# y`g
38.error 错误 /{%p%Q[X
39.fraud舞弊 /L^pU-}Z0
40.modified or additional procedures 修改或追加审计程序 M"!{Dx~
41.misappropriation of assets 侵占资产 5=hMTztf!!
42.transactions without substance 虚假交易 U-:"Wx%G
43.unusual pressures 异常压力 a1
v%G
44.the suspected noncompliance 涉嫌存在违法行为 p:?h)'bA<
45.materialiy 重要性 z{wZLqG
46.exceed the materiality level 超过重要性水平 w0&|8y
47.approach the materiality level 接近重要性水平 YS0^!7u
48.an acceptably low level 可接受水平 4`zK`bRcK#
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 Lc! t
50.misstatements or omissions 错报或漏报 $i;m9_16
51.aggregate 总计 sDl@
52.subsequent events 期后事项 34c+70x7
53.adjust the financial statements 调整财务报表 !$pnE:K
54.perform additional audit procedures 实施追加的审计程序 a%*W(
4=Y
55.audit risk 审计风险 JsK_q9]$e
56.detection risk 检查风险 c0f8*O4i
57.inappropriate audit opinion 不适当的审计意见 (MzThGJK_
58.material misstatement 重大的错报 /C6$B)w_*{
59.tolerable misstatement 可容忍错报 vB Vg/
60.the acceptable level of detection risk 可接受的检查风险 pv"QgH
61.assessed level of material misstatement risk 重大错报风险的评估水平 k< $(
62.simall business 小规模企业 1TlMB
63.accounting system 会计系统 %G/(7l[W
64.test of control 控制测试
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65.walk-through test 穿行测试 ]=G dAW
66.communication 沟通 ?%ei+
67.flow chart 流程图 TR'<
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68.reperformance of internal control 重新执行 &1FyauH
69.audit evidence 审计证据 u3C0!{v
70.substantive procedures 实质性程序 *3# RS
71.assertions 认定 Ti>2N
72.esistence 存在 Y$0K}`{
73.occurrence 发生 BT|n+Y[
74.completeness 完整性 WCyjp
75.rights and obligations 权利和义务 -GZ:}<W6+
76.valuation and allocation 计价和分摊 <RCeY(1
77.cutoff 截止 jZR2Nx}16
78.accuracy 准确性 *0/%R{+S
79.classification 分类 D!rD-e
80.inspection 检查 `N;O6
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81.supervision of counting 监盘 %@^9(xTE
82.observation 观察 vl>_;}W7
83.confirmation 函证 )^7- qy
84.computation 计算 1
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85.analytical procedures 分析程序 Z+agS8e(
86.vouch 核对 so_^%)
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87.trace 追查 4P=)u}{]^#
88.audit sampling 审计抽样 H,Yrk(O-
89.error 误差 eCwR
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90.expected error 预期误差 9t+:L(*pK
91.population 总体 6ANAoWg*
92.sampling risk 抽样风险 .(Tf$V
93.non- sampling risk 非抽样风险 ZN}U^9m=
94.sampling unit 抽样单位 nVoP:FHH
95.statistical sampling 统计抽样 `P jS
96.tolerable error 可容忍误差 T)mh
97.the risk of under reliance 信赖不足风险 ~}g)N
98.the risk of over reliance 信赖过度风险 \4Z"s[8}
99.the risk of incorrect rejection 误拒风险 17[vq!x6
100. the risk of incorrect acceptance 误受风险 >K*TgG6!X
101.working trial balance 试算平衡表 Rf TG
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102.index and cross-referencing 索引和交叉索引 UQO?hZ!y/.
103.cash receipt 现金收入 Voo_
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104.cash disbursement 现金支出 sfR0wEqI
105.bank statement 银行对账单 TlpQ9T
106.bank reconciliation 银行存款余额调节表 bYwe/sR
107.balance sheet date 资产负债表日 x }i'2
108.net realizable value 可变现净值 %B(E;t63W
109.storeroom 仓库 cdTG ]
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110.sale invoice 销售发票 YJ{_%z|U
111.price list 价目表 B&?xq)%*#
112.positive confirmation request 积极式询证函 zv~b-Tp
113.negative confirmation request 消极式询证函 $j&2bO5M
114.purchase requisition 请购单 LX7<+`aa
115.receiving report 验收报告 YzYj/,?r
116.gross margin 毛利 Z
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117.manufacturing overhead 制造费用 v<E_n;@9k
118.material requisition 领料单 %:Y'+!bX
119.inventory-taking 存货盘点 ew1bb K>
120.bond certificate 债券 {}
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121.stock certificate 股票 +?+iVLr!l}
122.audit report 审计报告 7%yP5c
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123.entity 被审计单位 hSXZu?/
124.addressee of the audit report 审计报告的收件人 tx]!|x" F
125.unqualified opinion 无保留意见 jN{+$ @cI
126.qualified opinion 保留意见 ~"22X`;h[G
127.disclaimer of opinion 无法表示意见 Vc&xXtm[v
128.adverse opinion 否定意见 T^H`$;\
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A (1)ABC 作业基础成本计算 YiC_,8A~
A (2)absorbed overhead 已吸收制造费用 ~i=5NUE
A (3)absorption costing 吸收成本计算 3`{[T17
A (4)account 账户,报表 +?uZ~VSl
A (5)accounting postulate 会计假设 pF7S("#R
A (6)accounting series release 会计公告文件 p"QV| `
A (7)accounting valuation 会计计价 <v$yXA
A (8)account sale 承销清单 I
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A (9)accountability concept 经营责任概念 6mC% zXR5
A (10)accountancy 会计职业 6]Ri$V&"
A (11)accountant 会计师 T9]:,
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A (12)accounting 会计
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A (13)agency cost 代理成本 \g:Bg%43h
A (14)accounting bases 会计基础 +Ec@qP R&
A (15)accounting manual 会计手册 <%=@Ue
A (16)accounting period 会计期间 g/OL^A
A (17)accounting policies 会计方针 !\|L(Paf
A (18)accounting rate of return 会计报酬率 kXW$[R
A (19)accounting reference date 会计参照日 9`5qVM1O{
A (20)accounting reference period 会计参照期间 S/Gy:GIf
A (21)accrual concept 应计概念 zwdi$rM5
A (22)accrual expenses 应计费用 WxS$yUu
A (23)acid test ration 速动比率(酸性测试比率) Kr74|W=
A (24)acquisition 购置 v v]rXJu1
A (25)acquisition accounting 收购会计 [-w+ACV~
A (26)activity based accounting 作业基础成本计算 tkf^sGgNO
A (27)adjusting events 调整事项 RhI>Ak;-
A (28)administrative expenses 行政管理费 z+X DN:
A (29)advice note 发货通知 kcZz WG|n
A (30)amortization 摊销 S3&lkN5
A (31)analytical review 分析性检查 Fes/8*-
A (32)annual equivalent cost 年度等量成本法 RyZy2^0<
A (33)annual report and accounts 年度报告和报表 v9l|MI15V
A (34)appraisal cost 检验成本 (zhi/>su
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A (35)appropriation account 盈余分配账户 UYsyVY`Fm|
A (36)articles of association 公司章程细则 _rfGn,@BH
A (37)assets 资产 kUQdi%3yY;
A (38)assets cover 资产保障 %<;PEQQ|C
A (39)asset value per share 每股资产价值 .{66q#.
A (40)associated company 联营公司 >l(|c9OWM
A (41)attainable standard 可达标准 rPF2IS(5
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A (42)attributable profit 可归属利润 {{Z3M
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A (43)audit 审计 btv.M
A (44)audit report 审计报告 8B|B[,`
A (45)auditing standards 审计准则 }XIUz|
A (46)authorized share capital 额定股本 Z)RV6@(
A (47)available hours 可用小时 k
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A (48)avoidable costs 可避免成本 4'U #<8
B (49)back-to-back loan 易币贷款 P> ilRb
B (50)backflush accounting 倒退成本计算 ys Td'J
B (51)bad debts 坏帐 hT[w" &3
B (52)bad debts ratio 坏帐比率 LV$`bZ
B (53)bank charges 银行手续费 uz[5h0c
B (54)bank overdraft 银行透支 ljw>[wNv
B (55)bank reconciliation 银行存款调节表 W5zlU2
B (56)bank statement 银行对账单 E~'QC
B (57)bankruptcy 破产 -aF\
u[b
B (58)basis of apportionment 分摊基础 `T~~yM)q
B (59)batch 批量 :WnF>zN
B (60)batch costing 分批成本计算 2j*o[kAE
B (61)beta factor B(市场)风险因素 Kf'oXCs
B (62)bill 账单 6@cT;=W;xj
B (63)bill of exchange 汇票 fv?vfI+m
B (64)bill of landing 提单 Q*l_QnfG
B (65)bill of materials 用料预计单 ,[|4{qli\
B (66)bill payable 应付票据 EmubpUS;
B (67)bill receivable 应收票据 ,5/zTLd
B (68)bin card 存货记录卡 o~={M7m
B (69)bonus 红利 3Fl
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B (70)book-keeping 薄记 ~91) DNaE
B (71)Boston classification 波士顿分类 Qr$Ay3#
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B (72)breakeven chart 保本图 LSW1,}/B
B (73)breakeven point 保本点 [{cMEV&
B (74)breaking-down time 复位时间 &kNJs{
B (75)budget 预算 }='1<~0
B (76)budget center 预算中心 <-K'9ut,
B (77)budget cost allowance 预算成本折让 o2r)K AA
B (78)budget manual 预算手册 MPF;P&6
B (79)budget period 预算期间 Qlgii_?#@
B (80)budgetary control 预算控制 3v7*@(y
B (81)budgeted capacity 预算生产能力 B kWoK/f4
B (82)burden 制造费用 Hv.nO-c
B (83)business center 经营中心 MNZD-[
B (84)business entity 营业个体 |XoW
Z,K
B (85)business unit 经营单位 k\`~v$R3
B (86)buy-out management 管理性购买产权 s'^"s_j
B (87)by-product 副产品 @"gWvs
C (88)called-up share capital 催缴股本 B|(M xR6m
C (89)capacity 生产能力 ~Bs=[TNd[
C (90)capacity ratios 生产能力比率 .iXIoka
C (91)capital 资本 ?^z.WQ|f@
C (92)capital assets pricing model资本资产计价模式 2fv`O
C (93)capital commitment 承诺资本 6
s1lf!
C (94)capital employed 已运用的资本 yp.\KLq8)
C (95)capital expenditure 资本支出 :{ Q[kYj
C (96)capital expenditureauthorization 资本支出核准 tf_
<w?~
C (97)capital expenditure control 资本支出控制 'o.A8su,
C (98)capital expenditure proposal资本支出申请 |ZuS"'3_w
C (99)capital funding planning 资本基金筹集计划 d1=fA%pJ
C (100)capital gain 资本收益 1T@#gE["Ic
C (101)capital investment appraisal资本投资评估 TSHQ>kP
C (102)capital maintenance 资本保全 ^P
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C (103)capital resource planning 资本资源计划 R@Kzdeo
C (104)capital surplus 资本盈余 7"0l>0 \
C (105)capital turnover 资本周转率 v"N%w1`.e
C (106)card 记录卡 M
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C (107)cash 现金 '#p2v'A
C (108)cash account 现金账户 ,2?S ua/LD
C (109)cash book 现金账薄 ^CWxYDG*
C (110)cash cow 金牛产品 .PJCBTe
C (111)cash flow 现金流量 oz[:
T3oE>
C (112)cash discounted 现金贴现 N5\]VCX
C (113)cash flow budget 现金流量预算 /3ty*LQT
C (114)cash flow statement 现金流量表 NwPC9!*
C (115)cash ledger 现金分类账 "hi)p9 _cR
C (116)cash limit 现金限额 >;}q
C (117)CCA 现时成本会计 Nn]|#lLP
C (118)center 中心 Mp`2[S@$
C (119)changeover time 变更时间 Bp>Z?"hTe
C (120)chartered entity 特许经济个体 cgevP`*]
C (121)cheque 支票 x vx+a0 A
C (122)cheque register 支票登记薄 (^4V]N&
C (123)coin analysis 零钱分类 3(n+5~{e
C (124)classification 分类 c. ;}e:)s
C (125)clock card 工时卡 yE4X6
C (126)code 代码 "{F
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C (127)commitment accounting 承诺确认会计 r[}5<S Q
C (128)common cost 共同成本
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9
C (129)company limited byguarantee 有限担保责任公司 \Q m1+tg
C (130)company limited shares 股份有限公司 <+\
w .!
C (131)competitive position 竞争能力状况 ./#F,^F2
C (132)concept 概念 ]> dCt<
C (133)conglomerate 跨行业企业 EiP#xjn?c
C (134)consistency concept 一致性概念 )ir*\<6Y=
C (135)consolidated accounts 合并报表 [9U::
C (136)consolidation accounting 合并会计 "Smek#l
C (137)consortium 财团
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C (138)contingency plan 应急计划 X zF-g*e
C (139)contingent liabilities 或有负债 v62M8r,Y
C (140)continuous operation 连续生产 -{ M(1vV(=
C (141)contra 抵消 >.X& v
C (142)contract cost 合同成本 ]6BV`r]
C (143)contract costing 合同成本计算 4gkaCk{]
C (144)contribution 贡献毛益 }cPH}[$zF
C (145)contribution centre 贡献中心 ta'{S=^j
C (146)contribution chart 贡献图 2LqJ.HH
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 lujUEHzp
C (148)contribution to salesration 贡献毛益对销售比率 )W1tBi
C (149)control 控制 q{:]D(
C (150)control account 控制帐户 n
9X:s?B/
C (151)control limits 控制限度 `BOG e;
pl
C (152)controllability concept 可控制概念 .Fe_Z)i>h
C (153)controllable cost 可控制成本 f0d*%
C (154)conversion cost 加工成本 g&<3Kl
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z:7
i@m
C (156)corporate appraisal 公司评估 Y_SB3 $])
C (157)corporate planning 公司计划 ;[,r./XmH
C (158)corporate social reporting 公司社会报告 Pv#>j\OR&
C (159)corporation 股份公司 gf\F%VmSN
C (160)cost 成本 &oXN*$/dlJ
C (161)cost account 成本帐户
e#/SFI0m
C (162)cost accounting 成本会计 9H6%\#rw
C (163)cost accounting manual 成本手册 Uxl7O4J@H
C (164)cost accounts calendar 成本报表的日历时间 &u}]3E'-k
C (165)cost adjustment 成本调整 Qf:#{~/
C (166)cost allocation 成本分配 s=BJ7iU_68
C (167)cost apportionment 成本分摊 zY^QZceq"
C (168)cost attribution 成本归属 CL)*cu6zG
C (169)cost audit 成本审计 b\9MM
C (170)cost behaviour 成本性态 a58]#L~
C (171)cost benefit analysis 成本效益分析 ]XS[\qo
C (172)cost center 成本中心 2C59fXfd
C (173)cost driver 成本动因