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注会《审计》英语常用词汇 VLQDktj&
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1.audit 审计 KdHR.;*
2.attestation 鉴证 AU)"L_
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3.credibility 可信赖程度 bIu'^
4.audit of financial statements 财务报表审计 ZSuUmCm
5.agreed-upon procedures 执行商定程序 9<I@}w
6.high levels of assurance 高水平保证 #oSQWC=T
7.compilation 编制 G"T)+!6t
8.reliability 可靠性 .h
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9.relevance 相关性 ,%w_E[2
10.professional skepticism 职业谨慎 ^0_ *AwIcN
11.objectivity 客观性 s3HwBA
12. professional competence 专业胜任能力 }{[H@uhjH
13.Senior/CPA-in-charge 项目经理 M=HW2xn
14.audit engagement letter 业务约定书 d8`^;T
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15.recurring audit 连续审计 BG_m}3j
16.the client 委托人 ,UopGlA
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17.change CPA 更换注册会计师 *v)JX _
18.the existing CPA 现任注册会计师 ~O;!y%
19.the successor CPA 后任注册会计师 d/!sHr69
20.the preceding CPA前任注册会计师 GM
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21.issue the audit report 出具审计报告 f50qA;
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22.expert 专家 PX65Z|~>_
23.the board of directors 董事会 [X ]\^
24.knowledge of the entity‘ s business 了解被审计单位情况 2+M(!FHfy
25.assess material misstatement risks评估重大错报风险 )HNbWGu
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 */sVuD^b`
27.a general knowledge of —— 初步了解―――的情况 O+%Y1=S[WQ
28.a more knowledge of—— 进一步了解的情况 gV1&b
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29.the prior year‘s working papers 以前年度工作底稿 lEIX,amwa
30.minutes of meeting 会议纪要 kbJ/7
31.business risks 经营风险 _6Wz1.]n
32.appropriateness 适当性 jhjGDF
33.accounting estimate 会计估计 K++pH~o
34.management representations 管理层声明 WCA`34(
35.going concern assumption 持续经营假设 %_;q<@9)
36.audit plan 审计计划 IzF7W?k
37.significant audit areas 重点审计领域 UeV2`zIg`
38.error 错误 zYO+;;*@
39.fraud舞弊 ^crk8O@Fw
40.modified or additional procedures 修改或追加审计程序 VJJGTkm
41.misappropriation of assets 侵占资产 I~H:-"2
42.transactions without substance 虚假交易 >gM|:FG
43.unusual pressures 异常压力 ny%-u&1k
44.the suspected noncompliance 涉嫌存在违法行为 3Wxl7"!x m
45.materialiy 重要性 $%ZEP>]
46.exceed the materiality level 超过重要性水平 q4@n
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47.approach the materiality level 接近重要性水平 kD
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48.an acceptably low level 可接受水平 .",E}3zn
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 A\ds0dUE
50.misstatements or omissions 错报或漏报 X[_w#Hwp-
51.aggregate 总计 y?GRxoCD"e
52.subsequent events 期后事项 hAi50q;z
53.adjust the financial statements 调整财务报表 ]b4*`}\
54.perform additional audit procedures 实施追加的审计程序 ]Cnj=\'
55.audit risk 审计风险 !^cQPX2<
56.detection risk 检查风险 ugcWFB5|
57.inappropriate audit opinion 不适当的审计意见 wcUf?`21,
58.material misstatement 重大的错报 "P\k_-a'
59.tolerable misstatement 可容忍错报 >e
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60.the acceptable level of detection risk 可接受的检查风险 ^$f}s,09
61.assessed level of material misstatement risk 重大错报风险的评估水平 _;3xG0+
62.simall business 小规模企业 PeEf=3
63.accounting system 会计系统 ,+<NP}Yg#G
64.test of control 控制测试 rD<G_%hP
65.walk-through test 穿行测试 L$6{{Tw"2
66.communication 沟通 <^6|ZgR
67.flow chart 流程图 " NnUu8x
68.reperformance of internal control 重新执行 0^nnR7
69.audit evidence 审计证据 +Wh0
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70.substantive procedures 实质性程序 %m
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71.assertions 认定 S~0 mY}
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72.esistence 存在 W4Rs9NA}
73.occurrence 发生 pE@Q
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74.completeness 完整性 +:pjQ1LsJ
75.rights and obligations 权利和义务 ^d Fdw\
76.valuation and allocation 计价和分摊 SjV;&
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77.cutoff 截止 +!Q <gWb
78.accuracy 准确性 m-S4"!bl
79.classification 分类 f?kA,!
80.inspection 检查 z40uY]Ck
81.supervision of counting 监盘 w^EAk(77
82.observation 观察 Sx?IpcPSm
83.confirmation 函证 ax0RtqtR&
84.computation 计算
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85.analytical procedures 分析程序 0G ^73Z
86.vouch 核对 +pp|Qgr 3
87.trace 追查 "- @{ )
88.audit sampling 审计抽样 zY_BnJ^
89.error 误差 <x@brXA
90.expected error 预期误差 0*S]m5#;
91.population 总体 W- 5Z"m1I
92.sampling risk 抽样风险 TbbtD"b?
93.non- sampling risk 非抽样风险 37U
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94.sampling unit 抽样单位 :td6Mywl
95.statistical sampling 统计抽样 VSP6osX{
96.tolerable error 可容忍误差 jPU:&1(_ n
97.the risk of under reliance 信赖不足风险 d?^bCf+<
98.the risk of over reliance 信赖过度风险 4<g,L;pUU
99.the risk of incorrect rejection 误拒风险 B'"(qzE-kM
100. the risk of incorrect acceptance 误受风险 SVWtKc<
101.working trial balance 试算平衡表 |n3fAN
102.index and cross-referencing 索引和交叉索引 v
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103.cash receipt 现金收入 INqD(EG
104.cash disbursement 现金支出 p'z
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105.bank statement 银行对账单 xR
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106.bank reconciliation 银行存款余额调节表 MLg+ 9y
107.balance sheet date 资产负债表日 hbdq'2!Qr
108.net realizable value 可变现净值 C# IV"Pkq
109.storeroom 仓库 L]I ;{Y
110.sale invoice 销售发票
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111.price list 价目表 GyQu?`
112.positive confirmation request 积极式询证函 U;f~ Q6iu
113.negative confirmation request 消极式询证函 5/4N Y
114.purchase requisition 请购单 N
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115.receiving report 验收报告 Xr'Y[E[
116.gross margin 毛利 $?RxmWsP
117.manufacturing overhead 制造费用 %~Vgz(/
118.material requisition 领料单 gz8>uGx&V!
119.inventory-taking 存货盘点 OhMnG@@
120.bond certificate 债券 EwDFU K
121.stock certificate 股票 6S7 =+>
122.audit report 审计报告 S_?{<{
123.entity 被审计单位 .`qw8e}y#'
124.addressee of the audit report 审计报告的收件人 :k9n
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125.unqualified opinion 无保留意见 | LdDL953
126.qualified opinion 保留意见 .:gZ*ks~
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 K. [2u
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A (1)ABC 作业基础成本计算 0\
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A (2)absorbed overhead 已吸收制造费用 ajB4Lj,:r
A (3)absorption costing 吸收成本计算 S%J $.ge
A (4)account 账户,报表 i i&kfy
A (5)accounting postulate 会计假设 sk*AlSlM
A (6)accounting series release 会计公告文件 W$&{jr-p
A (7)accounting valuation 会计计价 1N8gH&oF
A (8)account sale 承销清单 P X/{
A (9)accountability concept 经营责任概念 $OEhdz&Fi
A (10)accountancy 会计职业 @BCws)
A (11)accountant 会计师 9w\yWxl
A (12)accounting 会计 ZH6#(;b
A (13)agency cost 代理成本 XIQfgrGZ
A (14)accounting bases 会计基础 Si=zxy T
A (15)accounting manual 会计手册 @hC ,J
A (16)accounting period 会计期间 R%l6+Okr
A (17)accounting policies 会计方针 ^yLiyR e\
A (18)accounting rate of return 会计报酬率 JBzRL"|
A (19)accounting reference date 会计参照日 7i(U?\A;.
A (20)accounting reference period 会计参照期间 o2p;$W4`
A (21)accrual concept 应计概念 {[B^~Y>Lr
A (22)accrual expenses 应计费用 ?+6w8j%\
A (23)acid test ration 速动比率(酸性测试比率) Op''=Ar#sh
A (24)acquisition 购置 2Lravb3
A (25)acquisition accounting 收购会计 up`.#GWm
A (26)activity based accounting 作业基础成本计算 .CU~wB@h
A (27)adjusting events 调整事项 bEx8dc`Q
A (28)administrative expenses 行政管理费 x@^Kd*fo
A (29)advice note 发货通知 fd Vye|%
A (30)amortization 摊销 %K@s0uQ
A (31)analytical review 分析性检查 79}voDFd
A (32)annual equivalent cost 年度等量成本法 E1'|
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A (33)annual report and accounts 年度报告和报表 7,vvL8\NHu
A (34)appraisal cost 检验成本 Wk3R6
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A (35)appropriation account 盈余分配账户 %A 4F?/E
A (36)articles of association 公司章程细则 #$/SM_X14C
A (37)assets 资产 o0SQJ1.a$
A (38)assets cover 资产保障 c;RB!`9"
A (39)asset value per share 每股资产价值 u~
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A (40)associated company 联营公司 jGV+ ~a
A (41)attainable standard 可达标准 H|Vq
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A (42)attributable profit 可归属利润 <hG] f%
A (43)audit 审计
Y"eR&d
A (44)audit report 审计报告 wD9Gl.uQ
A (45)auditing standards 审计准则 uLr9*nxd
A (46)authorized share capital 额定股本 a-nf5w>&q
A (47)available hours 可用小时 UD.&p'^ /{
A (48)avoidable costs 可避免成本 ,V$PV,G
B (49)back-to-back loan 易币贷款 lawjGI
B (50)backflush accounting 倒退成本计算 \gtI4zl*J
B (51)bad debts 坏帐 #~ikR.-+Eq
B (52)bad debts ratio 坏帐比率 k2]Q~
B (53)bank charges 银行手续费 $inpiO|s
B (54)bank overdraft 银行透支 >LqW;/&S<
B (55)bank reconciliation 银行存款调节表 ">$.>sn{
B (56)bank statement 银行对账单 M{sn{
B (57)bankruptcy 破产 L
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B (58)basis of apportionment 分摊基础 q ERdQ~M,
B (59)batch 批量 >J!J:
B (60)batch costing 分批成本计算 .Ioj]r
B (61)beta factor B(市场)风险因素 *^h$%<QI
B (62)bill 账单 W.nQYH
B (63)bill of exchange 汇票 I@sXmC2$\
B (64)bill of landing 提单 QtF'x<cB
B (65)bill of materials 用料预计单 P.8CFlX
B (66)bill payable 应付票据 #HgXTC
B (67)bill receivable 应收票据 [xaglZ9HNo
B (68)bin card 存货记录卡 kqyVUfX$3
B (69)bonus 红利 hSBR9g
B (70)book-keeping 薄记 y7&8P8R
B (71)Boston classification 波士顿分类 _1<zp
Hp
B (72)breakeven chart 保本图 K/^70;/!.
B (73)breakeven point 保本点 D7'P^*4_B
B (74)breaking-down time 复位时间 |Wo_5|E
B (75)budget 预算 PP+-D~r`}
B (76)budget center 预算中心 ,7wxVR%Ys
B (77)budget cost allowance 预算成本折让 J~\`8cds
B (78)budget manual 预算手册 #zRT
B (79)budget period 预算期间 0O_acO4
B (80)budgetary control 预算控制 x37pj)i/
B (81)budgeted capacity 预算生产能力 xt{f+c@P
B (82)burden 制造费用 xK
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B (83)business center 经营中心 ue YBD]3'
B (84)business entity 营业个体 fJjtrvNy)
B (85)business unit 经营单位 bU(H2Fv
B (86)buy-out management 管理性购买产权 zAr@vBfC%
B (87)by-product 副产品 {e>E4
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C (88)called-up share capital 催缴股本 #5Zf6w
C (89)capacity 生产能力 ]GSs{'UhB
C (90)capacity ratios 生产能力比率 Ax'jNo
l
C (91)capital 资本 :yLSLN
C (92)capital assets pricing model资本资产计价模式 6f$h1$$)^
C (93)capital commitment 承诺资本 j|WuOZm\0
C (94)capital employed 已运用的资本 "q-,140_
C (95)capital expenditure 资本支出 c5 jd
q[0
C (96)capital expenditureauthorization 资本支出核准 jl!rCOLt4
C (97)capital expenditure control 资本支出控制 btQDG
C (98)capital expenditure proposal资本支出申请 !3E
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C (99)capital funding planning 资本基金筹集计划 ;k<n}shD
C (100)capital gain 资本收益 3A~53W$M
C (101)capital investment appraisal资本投资评估 wUd6xR
C (102)capital maintenance 资本保全 0Q2P"1>KT/
C (103)capital resource planning 资本资源计划 6b-j
C (104)capital surplus 资本盈余 p
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C (105)capital turnover 资本周转率 C2
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C (106)card 记录卡 ) \iOwA
C (107)cash 现金 I 0/enL
C (108)cash account 现金账户 v|VfSLZTb
C (109)cash book 现金账薄 O{sb{kk
C (110)cash cow 金牛产品 RV*7?y%3
C (111)cash flow 现金流量 K#O8P+n5[
C (112)cash discounted 现金贴现 @0XqUcV
C (113)cash flow budget 现金流量预算 #0i] g)
C (114)cash flow statement 现金流量表 |"7^9(
C (115)cash ledger 现金分类账 qyfw$$X
C (116)cash limit 现金限额 _N.N?>
C (117)CCA 现时成本会计 i2PPVT
C (118)center 中心 S\qYw(G
C (119)changeover time 变更时间 kt.y"^
C (120)chartered entity 特许经济个体 %E!^SF?Y
C (121)cheque 支票 XT n`$}
nz
C (122)cheque register 支票登记薄 [Rqv49n*V
C (123)coin analysis 零钱分类 B&
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C (124)classification 分类 0a#2 Lo
C (125)clock card 工时卡 t-xw=&!w
C (126)code 代码 hkS
K;
C (127)commitment accounting 承诺确认会计 *?k~n9n5U
C (128)common cost 共同成本 Lyx \ s;
C (129)company limited byguarantee 有限担保责任公司 :/Zy=F9:
C (130)company limited shares 股份有限公司 S 1%/ee3
C (131)competitive position 竞争能力状况 S{v [65
C (132)concept 概念 i.0}
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C (133)conglomerate 跨行业企业 zi^T?<t
C (134)consistency concept 一致性概念 6[-N})
C (135)consolidated accounts 合并报表 H#/}FoBiS
C (136)consolidation accounting 合并会计 Z3ucJH/)V
C (137)consortium 财团 DI P(
C (138)contingency plan 应急计划 XJ3 5Z+M
C (139)contingent liabilities 或有负债 ]F,mj-?4x
C (140)continuous operation 连续生产 h\ZnUn_J
C (141)contra 抵消 <i~MBy.
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C (142)contract cost 合同成本 6LGy0dWpG
C (143)contract costing 合同成本计算 Kr$ w"]
C (144)contribution 贡献毛益 MKad
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C (145)contribution centre 贡献中心 A4}6hG#
C (146)contribution chart 贡献图 [")3c)OH|
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @O;gKFx
C (148)contribution to salesration 贡献毛益对销售比率 z|VQp,ra
C (149)control 控制 _uvRC+~R
C (150)control account 控制帐户 s!\
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C (151)control limits 控制限度 dS7?[[pg9
C (152)controllability concept 可控制概念 xt! DS0|*Y
C (153)controllable cost 可控制成本 *vx!twu1o
C (154)conversion cost 加工成本 %U
quF
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Iz'*^{Ssm
C (156)corporate appraisal 公司评估 VEolyPcsg&
C (157)corporate planning 公司计划
&N{XLg>
C (158)corporate social reporting 公司社会报告 xLfx/&2
C (159)corporation 股份公司 Kh)SgJ3B@
C (160)cost 成本 p'lL2n$E
C (161)cost account 成本帐户 eq0&8/=
C (162)cost accounting 成本会计 l{:7*U{d
C (163)cost accounting manual 成本手册 LY}9$1G]
C (164)cost accounts calendar 成本报表的日历时间 W'Wr8~{h
C (165)cost adjustment 成本调整 j@jaFsX|
C (166)cost allocation 成本分配 7J~usF>A
C (167)cost apportionment 成本分摊 Ap&Bwo 8b
C (168)cost attribution 成本归属 !/+'O}@-E
C (169)cost audit 成本审计 %P!6cyQS
C (170)cost behaviour 成本性态 58x=CN\QU
C (171)cost benefit analysis 成本效益分析 5iE-$,7#L
C (172)cost center 成本中心 ac8+?FpK #
C (173)cost driver 成本动因