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注会《审计》英语常用词汇 ZWFG?8lJ
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1.audit 审计 K]ca4Z
2.attestation 鉴证 -.^3;-[
3.credibility 可信赖程度 eQ$e*|}"m
4.audit of financial statements 财务报表审计 Oy:QkV9
5.agreed-upon procedures 执行商定程序 EN
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6.high levels of assurance 高水平保证 wZ$tJQO
7.compilation 编制 %v_IX2'
8.reliability 可靠性 {s,^b|I2#U
9.relevance 相关性 is9}ePC7Xu
10.professional skepticism 职业谨慎 =l_rAj~I|
11.objectivity 客观性 Q
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12. professional competence 专业胜任能力 %
Oz$_Xe
13.Senior/CPA-in-charge 项目经理 tp%|AD"
14.audit engagement letter 业务约定书 {K<uM'ww>
15.recurring audit 连续审计 qQL.c+%L
16.the client 委托人 |xp$OL"a
17.change CPA 更换注册会计师 Q,D0kS P
18.the existing CPA 现任注册会计师 ';&0~ [R[
19.the successor CPA 后任注册会计师 sZ]'DH&_(
20.the preceding CPA前任注册会计师 c6t2Q6zV
21.issue the audit report 出具审计报告 U@#?T
22.expert 专家 3R'.}^RN
23.the board of directors 董事会 J `YnT
24.knowledge of the entity‘ s business 了解被审计单位情况 cES;bwQ
25.assess material misstatement risks评估重大错报风险 stX'yya
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 Cca6L9%
27.a general knowledge of —— 初步了解―――的情况 K2*1T+?X
28.a more knowledge of—— 进一步了解的情况 ax<g0=^R
29.the prior year‘s working papers 以前年度工作底稿 }i
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30.minutes of meeting 会议纪要 M8\G>0Hc6
31.business risks 经营风险 >vHH
32.appropriateness 适当性 T_uNF8Bh
33.accounting estimate 会计估计 UHr{
34.management representations 管理层声明 l8er$8S}
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 MJ1W*'9</W
37.significant audit areas 重点审计领域 wu;7NatHx
38.error 错误 jaK' W
39.fraud舞弊 *C5:#A0
40.modified or additional procedures 修改或追加审计程序 {-o7w0d_
41.misappropriation of assets 侵占资产 *4-r`k|@>/
42.transactions without substance 虚假交易 YfTd
43.unusual pressures 异常压力 4xv9a;fP
44.the suspected noncompliance 涉嫌存在违法行为 EfFj!)fz
45.materialiy 重要性 tDEXm^B2Sv
46.exceed the materiality level 超过重要性水平 L& I`
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47.approach the materiality level 接近重要性水平 =*{K@p_
48.an acceptably low level 可接受水平 g4zT(,ZY
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 }Vs~RJM)}
50.misstatements or omissions 错报或漏报 ,D:iQDG^
51.aggregate 总计 -"2 <h:#
52.subsequent events 期后事项 sVE>=0TVP
53.adjust the financial statements 调整财务报表 #x, ]D
54.perform additional audit procedures 实施追加的审计程序 UVc>i9,0
55.audit risk 审计风险 [Xs}FJ
56.detection risk 检查风险 UN,<6D3\b
57.inappropriate audit opinion 不适当的审计意见 1f+*Tmc5]Q
58.material misstatement 重大的错报 DfAiL(
59.tolerable misstatement 可容忍错报 u86J.K1Q
60.the acceptable level of detection risk 可接受的检查风险 h{Oz*Bq
61.assessed level of material misstatement risk 重大错报风险的评估水平 K.:6YXVs<
62.simall business 小规模企业 p3
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63.accounting system 会计系统 UeMnc 5y
64.test of control 控制测试 w~bG<kxP
65.walk-through test 穿行测试 29R_n)ne
66.communication 沟通 cFRSd
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67.flow chart 流程图 R g%R/p)C
68.reperformance of internal control 重新执行 D
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69.audit evidence 审计证据 B=Xnv*e
70.substantive procedures 实质性程序 |M[v493\
71.assertions 认定
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72.esistence 存在 Q.j-C}a
73.occurrence 发生 M3hy5j(b
74.completeness 完整性 wk-Mu\
75.rights and obligations 权利和义务 Xulh.:N}
76.valuation and allocation 计价和分摊 o%kSR ]V|
77.cutoff 截止 /AK*aRU^
78.accuracy 准确性 _DNkdS
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79.classification 分类 B ]|5?QP-
80.inspection 检查 ~0VwF
81.supervision of counting 监盘 /V#MLPA
82.observation 观察 ^U0apI
83.confirmation 函证 3&.TU5]`-
84.computation 计算 MuCQxzvkhf
85.analytical procedures 分析程序 R
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86.vouch 核对 uf{SxEa
87.trace 追查 5O;/ lX!u
88.audit sampling 审计抽样 rC=p;BC@dD
89.error 误差 !mw{T D
90.expected error 预期误差 5*G8W\
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91.population 总体 |_Naun=+~
92.sampling risk 抽样风险 Hl%+F0^?
93.non- sampling risk 非抽样风险 EG Q1li'B
94.sampling unit 抽样单位 w3>Y7vxiz`
95.statistical sampling 统计抽样 &%_y6}xIw
96.tolerable error 可容忍误差 `^s]?
97.the risk of under reliance 信赖不足风险 Y\Fuj)
98.the risk of over reliance 信赖过度风险 kMwIuy
99.the risk of incorrect rejection 误拒风险 hq|jC
100. the risk of incorrect acceptance 误受风险 jzu l{'g
101.working trial balance 试算平衡表 b&U5VA0=1
102.index and cross-referencing 索引和交叉索引 ql%]$`IV6
103.cash receipt 现金收入 D{&+7C:8.
104.cash disbursement 现金支出 &?`d8\z
105.bank statement 银行对账单 ;-<<1Jz/2
106.bank reconciliation 银行存款余额调节表 T }8r;<P6
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 hc@;}a\Y
109.storeroom 仓库 6`$,-(J=
110.sale invoice 销售发票 OTy4"%
111.price list 价目表 2Wc;hJ.1
112.positive confirmation request 积极式询证函 z9uEOX&2\
113.negative confirmation request 消极式询证函 eAenkUBz6,
114.purchase requisition 请购单 ]0/~6f
115.receiving report 验收报告 5
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116.gross margin 毛利
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117.manufacturing overhead 制造费用 &Hp\("
118.material requisition 领料单 }E)8soQR
119.inventory-taking 存货盘点 A
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120.bond certificate 债券 G
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121.stock certificate 股票 Z"+rg9/p
122.audit report 审计报告 `OF;>u*:
123.entity 被审计单位 W4] 0qp`\
124.addressee of the audit report 审计报告的收件人 Z{R=h7P
125.unqualified opinion 无保留意见 `5~o=g
126.qualified opinion 保留意见 XQ|j5]
127.disclaimer of opinion 无法表示意见 lw/
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128.adverse opinion 否定意见 |L~gNC
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A (1)ABC 作业基础成本计算 `[W)6OUCx}
A (2)absorbed overhead 已吸收制造费用 &55uT;7] a
A (3)absorption costing 吸收成本计算 ht[TMdV
A (4)account 账户,报表 9iN!hy[
A (5)accounting postulate 会计假设 YM,D`c[pX
A (6)accounting series release 会计公告文件 ~9{-I{=
A (7)accounting valuation 会计计价 0I AaPz/e
A (8)account sale 承销清单 @_tA"E
A (9)accountability concept 经营责任概念 5kL# V
A (10)accountancy 会计职业 c9_4ohB
A (11)accountant 会计师 qLktMp_
A (12)accounting 会计 %y^Kw
A (13)agency cost 代理成本 <?`e9o
A (14)accounting bases 会计基础 Lu$:,^ C
A (15)accounting manual 会计手册 HN
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A (16)accounting period 会计期间 |H|eH~.yg&
A (17)accounting policies 会计方针 ":#A>L? l
A (18)accounting rate of return 会计报酬率 W3{5Do.h
A (19)accounting reference date 会计参照日 eB1eUK>
A (20)accounting reference period 会计参照期间 Vm5P@RU$w;
A (21)accrual concept 应计概念 ^SL}wC x
A (22)accrual expenses 应计费用 ]MH
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A (23)acid test ration 速动比率(酸性测试比率) o@V/37!
A (24)acquisition 购置 3kzG L
A (25)acquisition accounting 收购会计 (V|q\XS
A (26)activity based accounting 作业基础成本计算 K|' ]Hje\
A (27)adjusting events 调整事项 M`g Kt(3
A (28)administrative expenses 行政管理费 1oVD Oo
A (29)advice note 发货通知 :r|P?;t(
A (30)amortization 摊销 b*%WAVt2T
A (31)analytical review 分析性检查 *{n,4d\..
A (32)annual equivalent cost 年度等量成本法 u*YuU%H=
A (33)annual report and accounts 年度报告和报表 Y(;[L`"
A (34)appraisal cost 检验成本 TbUkqABm
A (35)appropriation account 盈余分配账户 <8}9s9Nk
A (36)articles of association 公司章程细则 &I">{J<
A (37)assets 资产 pmXWI`s
A (38)assets cover 资产保障 }&^bR)=
A (39)asset value per share 每股资产价值 %4g4 C#
A (40)associated company 联营公司 dodz|5o%
A (41)attainable standard 可达标准 q\b9e&2Y
9"v ox
A (42)attributable profit 可归属利润 G37L 9IG-M
A (43)audit 审计 mgl'
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A (44)audit report 审计报告 FH@e:-*=
A (45)auditing standards 审计准则 <@2?2l+`X
A (46)authorized share capital 额定股本 78}%{7YY
A (47)available hours 可用小时 SodW5v a
A (48)avoidable costs 可避免成本 :zTj"P>"I
B (49)back-to-back loan 易币贷款 z:q'?{`I
B (50)backflush accounting 倒退成本计算 &b:Zln.j
B (51)bad debts 坏帐 m*WEge*$t
B (52)bad debts ratio 坏帐比率 x-P_}}K 79
B (53)bank charges 银行手续费 Vf2!0
B (54)bank overdraft 银行透支 ntUVhIE0
B (55)bank reconciliation 银行存款调节表 TuPxyB
B (56)bank statement 银行对账单 O&1p2!Bk4
B (57)bankruptcy 破产 ]7ZC>.t
B (58)basis of apportionment 分摊基础 .oOt(K+
B (59)batch 批量 &]A1 _dy
B (60)batch costing 分批成本计算 k$mX81
B (61)beta factor B(市场)风险因素 0R{R=r]
B (62)bill 账单 o`]FH_
B (63)bill of exchange 汇票 8IcQpn#
B (64)bill of landing 提单 1>*<K/\qg
B (65)bill of materials 用料预计单 NQ{Z
B (66)bill payable 应付票据 ojI"<Q~g
B (67)bill receivable 应收票据 S`PSFetC
B (68)bin card 存货记录卡 8TM=AV
B (69)bonus 红利 MjosA R
B (70)book-keeping 薄记 R1rfp;
B (71)Boston classification 波士顿分类 R3=E?us!
B (72)breakeven chart 保本图 @MVZy
B (73)breakeven point 保本点
Rf$6}F
B (74)breaking-down time 复位时间 $e,!fB;B
B (75)budget 预算 [?(W7
B (76)budget center 预算中心 W_lNvzag
B (77)budget cost allowance 预算成本折让 Ji:@z%osr
B (78)budget manual 预算手册 Z%d4V<fn
B (79)budget period 预算期间 Q9
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B (80)budgetary control 预算控制 zm.sX~j
B (81)budgeted capacity 预算生产能力 :D7
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B (82)burden 制造费用 ijSYQ
B (83)business center 经营中心 "K=)J'/n
B (84)business entity 营业个体 eJdQ7g[>
B (85)business unit 经营单位 ^OsUWhkV
B (86)buy-out management 管理性购买产权 %6?}gc_
B (87)by-product 副产品 aPMM:RP`
C (88)called-up share capital 催缴股本 jYx(
C (89)capacity 生产能力 s_+XSH[=f
C (90)capacity ratios 生产能力比率 >}tG^ )os
C (91)capital 资本 ImW~Jy
C (92)capital assets pricing model资本资产计价模式 MH(g<4>*
C (93)capital commitment 承诺资本 >sY+Y 22U
C (94)capital employed 已运用的资本 X0L{#U
C (95)capital expenditure 资本支出 )W3l{T
(
C (96)capital expenditureauthorization 资本支出核准 {x$#5PW
C (97)capital expenditure control 资本支出控制 f4^_FK&
C (98)capital expenditure proposal资本支出申请 1a4 $.
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C (99)capital funding planning 资本基金筹集计划 uvd>
C (100)capital gain 资本收益 "lAS
<dq
C (101)capital investment appraisal资本投资评估 U}TQXYAg
C (102)capital maintenance 资本保全 NV ~i4R*#
C (103)capital resource planning 资本资源计划 [^P2Kn
C (104)capital surplus 资本盈余 QR8Q10
C (105)capital turnover 资本周转率 N_}Im>;!
C (106)card 记录卡 7t/SZm
C (107)cash 现金 nr6U>
KR^
C (108)cash account 现金账户 _JB3+0@
C (109)cash book 现金账薄 @1X1E 2:
C (110)cash cow 金牛产品 lsf?R'1
C (111)cash flow 现金流量 Z k_&Kw|
C (112)cash discounted 现金贴现 [X\2U4
C (113)cash flow budget 现金流量预算 l^Z~^.{y
C (114)cash flow statement 现金流量表 wEqCuhZ
C (115)cash ledger 现金分类账 Tl-B[CT
C (116)cash limit 现金限额 < ,n4
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C (117)CCA 现时成本会计 XS@6jbLE
C (118)center 中心 ]>j_
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C (119)changeover time 变更时间 3j#F'M)s{
C (120)chartered entity 特许经济个体 an@Ue7
C (121)cheque 支票 1EB`6_>y
C (122)cheque register 支票登记薄 $x0F(|wxt
C (123)coin analysis 零钱分类 L@uK
E jR
C (124)classification 分类 s)=7tHoqB)
C (125)clock card 工时卡 P40eK0e6
C (126)code 代码 m\Nc}P_"p
C (127)commitment accounting 承诺确认会计 A
2 )%+
C (128)common cost 共同成本 0}!lN{m?
C (129)company limited byguarantee 有限担保责任公司 /GNYv*
C (130)company limited shares 股份有限公司 zc5_;!t
C (131)competitive position 竞争能力状况 }2"k:-g
C (132)concept 概念 G3n7x?4m
C (133)conglomerate 跨行业企业 > ^}z
C (134)consistency concept 一致性概念 p5ihuV,
C (135)consolidated accounts 合并报表 ,@MPzpH
C (136)consolidation accounting 合并会计 sIe(;%[`
C (137)consortium 财团
0SYkDI
C (138)contingency plan 应急计划 %kT:"j(xW
C (139)contingent liabilities 或有负债 z9ZAY!Zhq]
C (140)continuous operation 连续生产 .`9KB3
C (141)contra 抵消 xR3A4m
C (142)contract cost 合同成本 4v7RX
C (143)contract costing 合同成本计算 ^~$
o-IX
C (144)contribution 贡献毛益 ce\-oT
C (145)contribution centre 贡献中心 YFY)Z7fK
C (146)contribution chart 贡献图 W1z5|-T
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 lw{|~m5`
C (148)contribution to salesration 贡献毛益对销售比率 7y3; F7V
C (149)control 控制 _BV:i:z
C (150)control account 控制帐户 {I
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C (151)control limits 控制限度 P^ VNB
C (152)controllability concept 可控制概念 /zM7G?y
C (153)controllable cost 可控制成本 =r2d{
C (154)conversion cost 加工成本 TgLlmU*qMU
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 7+bzCDKU
C (156)corporate appraisal 公司评估 dLq!t@?iu>
C (157)corporate planning 公司计划 7Fx8&Z
C (158)corporate social reporting 公司社会报告 ;K!O
r
C (159)corporation 股份公司 y{<7OTA)
C (160)cost 成本 &R]G)f#w%*
C (161)cost account 成本帐户
L
$~Id
C (162)cost accounting 成本会计 YDwns
C (163)cost accounting manual 成本手册 ~czt=
C (164)cost accounts calendar 成本报表的日历时间 D3OV.G]`
C (165)cost adjustment 成本调整 RPu-E9g@
C (166)cost allocation 成本分配 =/;(qy9.-R
C (167)cost apportionment 成本分摊 "Q( 8FF
C (168)cost attribution 成本归属 P'+*d#*S
C (169)cost audit 成本审计 -JK+{<
C (170)cost behaviour 成本性态 j!l(ReGb
C (171)cost benefit analysis 成本效益分析 5sH ee,
C (172)cost center 成本中心 ]z,?{S
C (173)cost driver 成本动因