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注会《审计》英语常用词汇 9G9fDG#F\I
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1.audit 审计 H#NCi~M>3
2.attestation 鉴证 t=|evOz]
3.credibility 可信赖程度 oT^{b\XN
4.audit of financial statements 财务报表审计 )+l\w3^6
5.agreed-upon procedures 执行商定程序 M1 :uJkO.
6.high levels of assurance 高水平保证 @GkILFN
7.compilation 编制 ,ek_R)&[o
8.reliability 可靠性 GO8GJ;B-U
9.relevance 相关性 H#@^R(
10.professional skepticism 职业谨慎 n.T&}ZPz\v
11.objectivity 客观性 JM=JH
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12. professional competence 专业胜任能力 <PapskO>
13.Senior/CPA-in-charge 项目经理 y603$Cv
14.audit engagement letter 业务约定书 IHe/xQ@
15.recurring audit 连续审计 Q
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16.the client 委托人 F=`AY^u0
17.change CPA 更换注册会计师 U
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18.the existing CPA 现任注册会计师 p=;=w_^y
19.the successor CPA 后任注册会计师 NYE`Kin-
20.the preceding CPA前任注册会计师 s8wmCzB~
21.issue the audit report 出具审计报告 m=?KZ?U`
22.expert 专家 (}a8"]Z
23.the board of directors 董事会 hakKs.U|[
24.knowledge of the entity‘ s business 了解被审计单位情况 9XPo3;
25.assess material misstatement risks评估重大错报风险 ^oVs+ vC
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 8JM&(
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27.a general knowledge of —— 初步了解―――的情况 {aY%gk?y#>
28.a more knowledge of—— 进一步了解的情况 V@Rrn <l
29.the prior year‘s working papers 以前年度工作底稿 5V6G=H
30.minutes of meeting 会议纪要 Rec6c&5_
31.business risks 经营风险 [baiH|5>
32.appropriateness 适当性 'h/C oTk@,
33.accounting estimate 会计估计 uxW~uEh
34.management representations 管理层声明 K&nE_.kbl
35.going concern assumption 持续经营假设 kgnmGuka
36.audit plan 审计计划 hn^<;av=
37.significant audit areas 重点审计领域 #1`-*.u
38.error 错误 )0ea+ib
39.fraud舞弊 [pl'| B
40.modified or additional procedures 修改或追加审计程序 PUF/#ck
41.misappropriation of assets 侵占资产 bvS(@
42.transactions without substance 虚假交易 ,a gc
43.unusual pressures 异常压力 #.it]Nv{
44.the suspected noncompliance 涉嫌存在违法行为 mX\TD0$d
45.materialiy 重要性 |zR8rqBX;
46.exceed the materiality level 超过重要性水平 E}Y!O"CAV
47.approach the materiality level 接近重要性水平 l;JA8o\x
48.an acceptably low level 可接受水平 z8QAo\_I(
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 3
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50.misstatements or omissions 错报或漏报 :z4)5=
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51.aggregate 总计 V^JV4 `
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52.subsequent events 期后事项 ~p1j`r;
53.adjust the financial statements 调整财务报表 /<HRwG\w
54.perform additional audit procedures 实施追加的审计程序 LO
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55.audit risk 审计风险 ;ado0-VQi'
56.detection risk 检查风险 7N-w eX
57.inappropriate audit opinion 不适当的审计意见 }2(,K[?
58.material misstatement 重大的错报 >H'4{|
59.tolerable misstatement 可容忍错报 <<(wa
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60.the acceptable level of detection risk 可接受的检查风险 wT `a3Ymm
61.assessed level of material misstatement risk 重大错报风险的评估水平 O$IEn/%+
62.simall business 小规模企业 [21=5S
63.accounting system 会计系统 Q,p}:e
64.test of control 控制测试 Q?3Gk%T0[
65.walk-through test 穿行测试 & @s!<9$W
66.communication 沟通 Tsgk/e9K2?
67.flow chart 流程图 7]9
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68.reperformance of internal control 重新执行 :X.b}^ Z(
69.audit evidence 审计证据 E0u~i59Z
70.substantive procedures 实质性程序 MP_'D+LS
71.assertions 认定 MO&}r7qq
72.esistence 存在 CPP`
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73.occurrence 发生 Fb^:V4<T
74.completeness 完整性 J13>i7]L%
75.rights and obligations 权利和义务 'f[T&o&L/
76.valuation and allocation 计价和分摊 x*?x=^I{
77.cutoff 截止 Pm
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78.accuracy 准确性 HR
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79.classification 分类 )6+eNsxMlC
80.inspection 检查 NXNY"r7~
81.supervision of counting 监盘 XLAN Np%E
82.observation 观察 #Yr9AVr}K
83.confirmation 函证 /G5d|P
84.computation 计算 }&n<uUD H
85.analytical procedures 分析程序 et,f_fd7v
86.vouch 核对 %7"X(Ts7B
87.trace 追查 UG)8D5
88.audit sampling 审计抽样 :|Ad:fEs
89.error 误差 tcLnN:
90.expected error 预期误差 W6"v)Jc>_
91.population 总体 Z$0uH* h
92.sampling risk 抽样风险 `0P$
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93.non- sampling risk 非抽样风险 3=Cc.a/3
94.sampling unit 抽样单位 HRiL.DS
95.statistical sampling 统计抽样 UVw~8o9s
96.tolerable error 可容忍误差 O)ME"@r@:
97.the risk of under reliance 信赖不足风险 I9:Cb)hbU]
98.the risk of over reliance 信赖过度风险 (xVsDAp=@
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 J(c{y]` J
101.working trial balance 试算平衡表 qQ"Fv|]~>
102.index and cross-referencing 索引和交叉索引 7PANtCFb&
103.cash receipt 现金收入 mf}O-Igte
104.cash disbursement 现金支出 po$ /7
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 FI3)i>CnW
107.balance sheet date 资产负债表日 6`]$qSTS
108.net realizable value 可变现净值 e pU:
109.storeroom 仓库 =|I>G?g-
110.sale invoice 销售发票 Bx/L<J@
111.price list 价目表 _io+YzS
112.positive confirmation request 积极式询证函 B>GE9y5
113.negative confirmation request 消极式询证函 <^zHE=h"
114.purchase requisition 请购单 yqi^>Ce0
115.receiving report 验收报告 .G+Pe'4a
116.gross margin 毛利 =
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117.manufacturing overhead 制造费用 hir4ZO%Zt
118.material requisition 领料单 pek%08VSEU
119.inventory-taking 存货盘点 E I:w
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120.bond certificate 债券 l2l(_$@3
121.stock certificate 股票 \ gLHi~
122.audit report 审计报告 Sh?4ri@:
123.entity 被审计单位 :_t}
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124.addressee of the audit report 审计报告的收件人 Y]L9Y9
125.unqualified opinion 无保留意见 Y=?yhAw
126.qualified opinion 保留意见 Q8DQlqHm
127.disclaimer of opinion 无法表示意见 m< 3Ao^I+
128.adverse opinion 否定意见 =:/BV=tv
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A (1)ABC 作业基础成本计算 |37
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A (2)absorbed overhead 已吸收制造费用 `;)\u
A (3)absorption costing 吸收成本计算 aj?a^}X
A (4)account 账户,报表 Db6om7N
A (5)accounting postulate 会计假设 f|R"uW +
A (6)accounting series release 会计公告文件 >lBD<;T
A (7)accounting valuation 会计计价 cZT({uYGL
A (8)account sale 承销清单 zOGU8Wg
A (9)accountability concept 经营责任概念 Fd#m<"
A (10)accountancy 会计职业 nzmDA6d
A (11)accountant 会计师 hWKJ,r%9;
A (12)accounting 会计 BQ @huns3
A (13)agency cost 代理成本 Er{#ziN+
A (14)accounting bases 会计基础 `&-Mi[1
A (15)accounting manual 会计手册 7DIIx}A
A (16)accounting period 会计期间 i:u1s"3~
A (17)accounting policies 会计方针 6e_dJ=_
A (18)accounting rate of return 会计报酬率 ~t^eiyv
A (19)accounting reference date 会计参照日 Oi:<~E[kz.
A (20)accounting reference period 会计参照期间 vq!_^F<
A (21)accrual concept 应计概念 h+a S4Q&
A (22)accrual expenses 应计费用 ,2j.<g&
A (23)acid test ration 速动比率(酸性测试比率) om]4BRe
A (24)acquisition 购置 ,}:G\u*Fu
A (25)acquisition accounting 收购会计 bd<m%OM""
A (26)activity based accounting 作业基础成本计算 dlG=Vq&Y
A (27)adjusting events 调整事项 WdnIp!
A (28)administrative expenses 行政管理费 S6fL>'uQ
A (29)advice note 发货通知 'sxNDnGg
A (30)amortization 摊销 1&P<
A (31)analytical review 分析性检查 >P/][MT
A (32)annual equivalent cost 年度等量成本法 5ux`U{`m
A (33)annual report and accounts 年度报告和报表 >5j<4ShW
A (34)appraisal cost 检验成本 lRveHB&V
A (35)appropriation account 盈余分配账户 ONCnVjZ
A (36)articles of association 公司章程细则 RKPD4e>%
A (37)assets 资产 |
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A (38)assets cover 资产保障 BSkDpr1C
A (39)asset value per share 每股资产价值 gt/zpiKmV
A (40)associated company 联营公司 Dc+'<"
A (41)attainable standard 可达标准 9JWa$iBH@
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A (42)attributable profit 可归属利润 (I@rLvZr{
A (43)audit 审计 <ERB.d!
A (44)audit report 审计报告 +Y
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A (45)auditing standards 审计准则 JMVNmq&0
A (46)authorized share capital 额定股本 MSV2ip3
A (47)available hours 可用小时 a&k_=/X&
A (48)avoidable costs 可避免成本 \'M3
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B (49)back-to-back loan 易币贷款 E"L2&.
B (50)backflush accounting 倒退成本计算 EaWS. eK
B (51)bad debts 坏帐 z.CywME<)t
B (52)bad debts ratio 坏帐比率 Fh*j#*oe
B (53)bank charges 银行手续费 D)@YI.T
B (54)bank overdraft 银行透支 /"?HZ% W
B (55)bank reconciliation 银行存款调节表 _ z;q9&J)
B (56)bank statement 银行对账单 b9"jtRTdz
B (57)bankruptcy 破产 e4G4GZH8
B (58)basis of apportionment 分摊基础 b]7GmRekl
B (59)batch 批量 &EM\CjKv"
B (60)batch costing 分批成本计算 7c;9$j
B (61)beta factor B(市场)风险因素 g/&T[FOr
B (62)bill 账单 A"aV'~>
B (63)bill of exchange 汇票 <HRBMSR+
B (64)bill of landing 提单 <BW[1h1k5_
B (65)bill of materials 用料预计单 [j"9rO" +
B (66)bill payable 应付票据 q|%(3,)ig
B (67)bill receivable 应收票据 uK'
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B (68)bin card 存货记录卡 c)Ic#<e(
B (69)bonus 红利 qiZO _=0
B (70)book-keeping 薄记 4:7V./" 9
B (71)Boston classification 波士顿分类 jA(>sz
B (72)breakeven chart 保本图 2jbI
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B (73)breakeven point 保本点 af|5n><~A
B (74)breaking-down time 复位时间 3b YCOqG
B (75)budget 预算 Y $u9%0q|?
B (76)budget center 预算中心 :d8W+|1u
B (77)budget cost allowance 预算成本折让 vm'5s]kdh
B (78)budget manual 预算手册 m{7^EF
B (79)budget period 预算期间 qClHP)<
B (80)budgetary control 预算控制 unJ R=~E
B (81)budgeted capacity 预算生产能力 S2>c
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B (82)burden 制造费用 `y+-H|%?
B (83)business center 经营中心 L.T?}o
B (84)business entity 营业个体 4G@nZn
B (85)business unit 经营单位 ?DH"V7bs
B (86)buy-out management 管理性购买产权 HAYMX:%
B (87)by-product 副产品 9=,uq;
C (88)called-up share capital 催缴股本 }dxDtqb
C (89)capacity 生产能力 ^ZM0c>ev=l
C (90)capacity ratios 生产能力比率 {T'GQz+R"
C (91)capital 资本 ?+c`]gO7N
C (92)capital assets pricing model资本资产计价模式 GdVhK:<>
C (93)capital commitment 承诺资本 D{v8q)5r
C (94)capital employed 已运用的资本 Gd+ET
C (95)capital expenditure 资本支出 f1PN|
C (96)capital expenditureauthorization 资本支出核准 "C?5f]T
C (97)capital expenditure control 资本支出控制 \7z^!m
C (98)capital expenditure proposal资本支出申请 eh*6cQ.0
C (99)capital funding planning 资本基金筹集计划 E(Rh#+]Y5
C (100)capital gain 资本收益 z5*=MlZ)R.
C (101)capital investment appraisal资本投资评估 a{[+<8=@1
C (102)capital maintenance 资本保全 3u>8\|8wz
C (103)capital resource planning 资本资源计划 AOp/d(vx5i
C (104)capital surplus 资本盈余 UwY-7Mmo
C (105)capital turnover 资本周转率 Cv)/7vyB8
C (106)card 记录卡 \tyg(srw0
C (107)cash 现金 #&8}<8V
C (108)cash account 现金账户 j%V["?)
C (109)cash book 现金账薄 `Y40w#?uW
C (110)cash cow 金牛产品 $3X-rjQtW
C (111)cash flow 现金流量 ];+#i"l
C (112)cash discounted 现金贴现 rC_*sx
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C (113)cash flow budget 现金流量预算 -xg2q
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C (114)cash flow statement 现金流量表 t!1$$e?`r
C (115)cash ledger 现金分类账 rs=q!
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C (116)cash limit 现金限额 QMo}W{D
C (117)CCA 现时成本会计 qP!P
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C (118)center 中心 %b?$@H-Re
C (119)changeover time 变更时间 % p?brc
C (120)chartered entity 特许经济个体 !}M,
C (121)cheque 支票 mgZf3?,)
C (122)cheque register 支票登记薄 7:NmCpgL!
C (123)coin analysis 零钱分类 ZiFooA
C (124)classification 分类 ]+DI.%
C (125)clock card 工时卡 _U|7'^ |
C (126)code 代码 XH7xT@
C (127)commitment accounting 承诺确认会计 l_/C65%.:
C (128)common cost 共同成本 %m{U&
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C (129)company limited byguarantee 有限担保责任公司 s,*c@1f?
C (130)company limited shares 股份有限公司 w'7R4
C (131)competitive position 竞争能力状况 rAdacnZV
C (132)concept 概念 p3^jGj@
C (133)conglomerate 跨行业企业 '[ P}&<ie,
C (134)consistency concept 一致性概念 !.5),2
C (135)consolidated accounts 合并报表 P5QQpY{<I
C (136)consolidation accounting 合并会计 G&eP5'B4i
C (137)consortium 财团 Zt3}Z4d
C (138)contingency plan 应急计划 /DS?}I.*]
C (139)contingent liabilities 或有负债 ! o,5h|\
C (140)continuous operation 连续生产 pL1s@KR
C (141)contra 抵消 ALd;$fd qf
C (142)contract cost 合同成本 smAC,-6]~
C (143)contract costing 合同成本计算 qBk``!|s]
C (144)contribution 贡献毛益 X7*`
C (145)contribution centre 贡献中心 >
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C (146)contribution chart 贡献图 ;SKh
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 GgFi9Ffj
C (148)contribution to salesration 贡献毛益对销售比率 Q}2[hB
C (149)control 控制 (9fdljl],:
C (150)control account 控制帐户 _q>SE1j+W=
C (151)control limits 控制限度 HO|-@yOF^
C (152)controllability concept 可控制概念 )E7 FA|
C (153)controllable cost 可控制成本 X}4}&
C (154)conversion cost 加工成本 \6
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 :
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C (156)corporate appraisal 公司评估 QYE7p
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C (157)corporate planning 公司计划 j;P+_Hfe/E
C (158)corporate social reporting 公司社会报告 =
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C (159)corporation 股份公司 D>T],3U(H
C (160)cost 成本 ,35&G"JK5
C (161)cost account 成本帐户 5a8>g
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C (162)cost accounting 成本会计 vrl[BPI
C (163)cost accounting manual 成本手册 V`a+Hi<P\
C (164)cost accounts calendar 成本报表的日历时间 U_z2J(e~
C (165)cost adjustment 成本调整 EH9Hpo
C (166)cost allocation 成本分配 )xl6,bq3
C (167)cost apportionment 成本分摊 d}0qJoH4
C (168)cost attribution 成本归属 4,eQW[;kk
C (169)cost audit 成本审计 !)OB@F%U
C (170)cost behaviour 成本性态 :pKG\A
C (171)cost benefit analysis 成本效益分析 q7]>i!A
C (172)cost center 成本中心 m24v@?*
C (173)cost driver 成本动因