QW5S=7
oBA]qI
注会《审计》英语常用词汇 %~V+wqu
kHO2&"6
C+*qU
1.audit 审计 Vr1Wr%
2.attestation 鉴证 uB(16|W>S
3.credibility 可信赖程度 Zy}Qc")Z
4.audit of financial statements 财务报表审计 ad\?@>[I
5.agreed-upon procedures 执行商定程序 ZfpV=DU
6.high levels of assurance 高水平保证 J3]W2m2Zw
7.compilation 编制 _h%
:Tu
8.reliability 可靠性
wknr^A
9.relevance 相关性 6,ZfC<)
10.professional skepticism 职业谨慎 NZJ:@J=-
11.objectivity 客观性 U{IY
F{;@
12. professional competence 专业胜任能力 73-*|@6
13.Senior/CPA-in-charge 项目经理 )JO#Z(
14.audit engagement letter 业务约定书 @>wD`<U|
15.recurring audit 连续审计 lZY0A#
16.the client 委托人 3'd(=hJ45$
17.change CPA 更换注册会计师 N=>6PLie
18.the existing CPA 现任注册会计师 6m.ChlO/
19.the successor CPA 后任注册会计师 6@7K
\${
20.the preceding CPA前任注册会计师 L[]*vj
21.issue the audit report 出具审计报告 v^Eg ,&(
22.expert 专家 ;XJK*QDN
23.the board of directors 董事会 02Ftn&bi
24.knowledge of the entity‘ s business 了解被审计单位情况 ^w0V{qF{
25.assess material misstatement risks评估重大错报风险 I)xB I~x
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 F{#m~4O
27.a general knowledge of —— 初步了解―――的情况 Q*S|SH-cZ0
28.a more knowledge of—— 进一步了解的情况 DFgr,~
29.the prior year‘s working papers 以前年度工作底稿 ")/TbTVu
30.minutes of meeting 会议纪要 ]Qo.X~]
31.business risks 经营风险 -BY'E$]4
32.appropriateness 适当性 z (N3oBW
33.accounting estimate 会计估计 U~~Y'R\NU
34.management representations 管理层声明 yIm@m[B;
35.going concern assumption 持续经营假设 6GxQ<
36.audit plan 审计计划 R^}}-Dvr
37.significant audit areas 重点审计领域 O*hd@2hd
38.error 错误 ISQC{K']J
39.fraud舞弊 s6#@S4^=\
40.modified or additional procedures 修改或追加审计程序 h'i8o>7
41.misappropriation of assets 侵占资产 g/)$-Z)Nu
42.transactions without substance 虚假交易 jlmP1b9
43.unusual pressures 异常压力 5yvaY
"B
44.the suspected noncompliance 涉嫌存在违法行为 M*DF tp<
45.materialiy 重要性 \JJ>y
46.exceed the materiality level 超过重要性水平 2v!ucd}
47.approach the materiality level 接近重要性水平 {U$qxC]M
48.an acceptably low level 可接受水平 @S/PB[%S
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 'C
l}IDF
50.misstatements or omissions 错报或漏报 }E01B_T9z
51.aggregate 总计 V#j|_N1hm
52.subsequent events 期后事项 Xx;RH9YYz
53.adjust the financial statements 调整财务报表 OH.Re6Rr
54.perform additional audit procedures 实施追加的审计程序 qz|`\^
55.audit risk 审计风险 Wvhg:vup
56.detection risk 检查风险 b.qp&2 A
57.inappropriate audit opinion 不适当的审计意见 -ff|Xxar{
58.material misstatement 重大的错报 (nhv#&Fd+
59.tolerable misstatement 可容忍错报 =)56]ki}
60.the acceptable level of detection risk 可接受的检查风险 tMN^"sjf*
61.assessed level of material misstatement risk 重大错报风险的评估水平 T5mdC
62.simall business 小规模企业 <
q6z$c)K
63.accounting system 会计系统 <Tq&Va_w
64.test of control 控制测试 J 4$^Hr
65.walk-through test 穿行测试 CgLS2
66.communication 沟通 *. H1m{V
67.flow chart 流程图 (S:+#v
68.reperformance of internal control 重新执行 5:jbd:o
69.audit evidence 审计证据 %5X}4k!p
70.substantive procedures 实质性程序 F^5<o
71.assertions 认定
G P"(+5
72.esistence 存在 9NH"Ik*
73.occurrence 发生 d^"dL" Q6m
74.completeness 完整性 F&{RP>
75.rights and obligations 权利和义务 IAr
76.valuation and allocation 计价和分摊 `O-LM e
77.cutoff 截止 U] 2fV|Hn
78.accuracy 准确性 9/lCW
79.classification 分类 m){.{Vn]
80.inspection 检查 hcQvL>
81.supervision of counting 监盘 x+V;UD=mH
82.observation 观察 )I80Nq
83.confirmation 函证 $9GRA M.
84.computation 计算 f%LzWXA
85.analytical procedures 分析程序 u-W6 hZ$
86.vouch 核对 Fz
Or#(^
87.trace 追查 Wsn}Y-x
88.audit sampling 审计抽样 Da)rzr|}>3
89.error 误差 9N9dQ}[:g
90.expected error 预期误差 \`w!v,aM$
91.population 总体
c#qOK
92.sampling risk 抽样风险 )7mX]@
93.non- sampling risk 非抽样风险 1a#oJU
94.sampling unit 抽样单位 q&IO9/[dk
95.statistical sampling 统计抽样 lVywc:X
96.tolerable error 可容忍误差 =e7,d$i
97.the risk of under reliance 信赖不足风险 q% Eze
98.the risk of over reliance 信赖过度风险 9`J!]WQ1[
99.the risk of incorrect rejection 误拒风险 O?uT'$GT
100. the risk of incorrect acceptance 误受风险 0B(<I?a/
101.working trial balance 试算平衡表 2Wlk]
102.index and cross-referencing 索引和交叉索引 gf]biE"k
103.cash receipt 现金收入 X\SZ Q[gN
104.cash disbursement 现金支出 Az.k6)~
105.bank statement 银行对账单 aq[ ;[$w
106.bank reconciliation 银行存款余额调节表 J@ x%TA
107.balance sheet date 资产负债表日 Q K0
108.net realizable value 可变现净值 9wP_dJvb
109.storeroom 仓库 }?,Gn]]
110.sale invoice 销售发票 t<O5_}R%d
111.price list 价目表 dw
)SF,
112.positive confirmation request 积极式询证函 QMI&?Q:=
113.negative confirmation request 消极式询证函 lAsDdxB`
114.purchase requisition 请购单 ?iH`-SY
115.receiving report 验收报告 j(|G) F
116.gross margin 毛利 &z;;Bx0s
117.manufacturing overhead 制造费用 8y}9X v
118.material requisition 领料单 n{F$
,a
119.inventory-taking 存货盘点 %H:uE*WZ
120.bond certificate 债券 `BKo`@
121.stock certificate 股票 nG;wQvc
122.audit report 审计报告 a^qLyF&F
123.entity 被审计单位 F]~ rA! g1
124.addressee of the audit report 审计报告的收件人 _//)|.6c3
125.unqualified opinion 无保留意见 \F%5TRoC
126.qualified opinion 保留意见 ?2VY^7N[
127.disclaimer of opinion 无法表示意见 D%v4B`4ua'
128.adverse opinion 否定意见 H{'<v|I
}7CMXw
[
A (1)ABC 作业基础成本计算 r]eeKV,{p
A (2)absorbed overhead 已吸收制造费用 ;aBK4<-vl
A (3)absorption costing 吸收成本计算 bkkhx,Oi[G
A (4)account 账户,报表 ZCi~4&Z#
A (5)accounting postulate 会计假设 Y)Y`9u<?
A (6)accounting series release 会计公告文件 P"0S94o:5J
A (7)accounting valuation 会计计价 '1A S66k
A (8)account sale 承销清单 &LE,.Q34
A (9)accountability concept 经营责任概念 ZdHfZ3)dB
A (10)accountancy 会计职业 PL/as3O^A
A (11)accountant 会计师 ]gYnw;W$
A (12)accounting 会计 v8"plx=3
A (13)agency cost 代理成本 SU;PmG4
A (14)accounting bases 会计基础 ]Q=D'1MM
A (15)accounting manual 会计手册 3jPua)=p
A (16)accounting period 会计期间 X l#P@60
A (17)accounting policies 会计方针 JqTkNKi/s
A (18)accounting rate of return 会计报酬率 6k;__@B,
A (19)accounting reference date 会计参照日 6_/691
A (20)accounting reference period 会计参照期间 pN/)$6=
A (21)accrual concept 应计概念 }}XY
V eI
A (22)accrual expenses 应计费用 edhNQWn
A (23)acid test ration 速动比率(酸性测试比率) ^"\ jIP
A (24)acquisition 购置 UKp- *YukT
A (25)acquisition accounting 收购会计 W
HO;;j
A (26)activity based accounting 作业基础成本计算 {dJC3/Rf
A (27)adjusting events 调整事项 a&~_ba+
A (28)administrative expenses 行政管理费 MZf$8R
A (29)advice note 发货通知 6\ /x
A (30)amortization 摊销 Ei2Y)_
A (31)analytical review 分析性检查 v5l)T}Nb
A (32)annual equivalent cost 年度等量成本法 i rMZLc6
A (33)annual report and accounts 年度报告和报表 tLe!_p)
A (34)appraisal cost 检验成本 B"T Z8(<
A (35)appropriation account 盈余分配账户 +8
5]]}I
A (36)articles of association 公司章程细则 v!?bEM3D
A (37)assets 资产 /]_T
A (38)assets cover 资产保障 f>o
hu^bd
A (39)asset value per share 每股资产价值 mh]'/C_*<w
A (40)associated company 联营公司 o^;$-O!/
A (41)attainable standard 可达标准 VTySKY+
r
H;@N
A (42)attributable profit 可归属利润 j?%^N\9
A (43)audit 审计
0ZPwEP
A (44)audit report 审计报告 Pcut#8?
A (45)auditing standards 审计准则 F+Rtoq|
A (46)authorized share capital 额定股本
xy$73K6
A (47)available hours 可用小时 o9G%KO&;D,
A (48)avoidable costs 可避免成本 "Wr5:T-;
B (49)back-to-back loan 易币贷款 w*<XPBi
B (50)backflush accounting 倒退成本计算 !TY9\8JzV
B (51)bad debts 坏帐 F<q'ivj:w
B (52)bad debts ratio 坏帐比率 TjxZ-qw<
B (53)bank charges 银行手续费 B1 T:c4:N
B (54)bank overdraft 银行透支 pC
l[DE
B (55)bank reconciliation 银行存款调节表 3^
~M7=k
B (56)bank statement 银行对账单 QU^*(HGip
B (57)bankruptcy 破产 sHD8#t^{
B (58)basis of apportionment 分摊基础 }]_/:KUt
B (59)batch 批量
Wr Ht
B (60)batch costing 分批成本计算 zvV<0 Z
B (61)beta factor B(市场)风险因素 QQUeY 2}
B (62)bill 账单 /^^t>L
B (63)bill of exchange 汇票 J#vIzQ
B (64)bill of landing 提单 occ^bq
B (65)bill of materials 用料预计单 sm5\> L3V
B (66)bill payable 应付票据 )I'?]p<
B (67)bill receivable 应收票据 p3ox%4
B (68)bin card 存货记录卡 r(xh5{^x
B (69)bonus 红利 [G2@[CtY1
B (70)book-keeping 薄记 6nh!g
B (71)Boston classification 波士顿分类 1>P[3Y@}
B (72)breakeven chart 保本图 OJiW@Z_\
B (73)breakeven point 保本点 s. I%[kada
B (74)breaking-down time 复位时间 z<aB GG
B (75)budget 预算 lxb+0fiN
B (76)budget center 预算中心 ,T@+QXh
B (77)budget cost allowance 预算成本折让 &5puGnTZ
B (78)budget manual 预算手册 %jz]s4u$5j
B (79)budget period 预算期间 52?zBl`|
B (80)budgetary control 预算控制 q/U(j
&8W{
B (81)budgeted capacity 预算生产能力 ST$~l7p
B (82)burden 制造费用 Jb~$Vrdy
B (83)business center 经营中心 :8b{|}aYV
B (84)business entity 营业个体 /a.4atb0
B (85)business unit 经营单位 3/c3e{,!
B (86)buy-out management 管理性购买产权 C'&)""3d
B (87)by-product 副产品 `i5U&K. 7
C (88)called-up share capital 催缴股本 it]im
C (89)capacity 生产能力 FJ0Ity4u6
C (90)capacity ratios 生产能力比率 @_s`@,=
C (91)capital 资本 >B>[_8=f@
C (92)capital assets pricing model资本资产计价模式 <knf^D<"
C (93)capital commitment 承诺资本 fB^h2
C (94)capital employed 已运用的资本 e$]`
C (95)capital expenditure 资本支出 ta"uxL\gge
C (96)capital expenditureauthorization 资本支出核准 xi['knUi2-
C (97)capital expenditure control 资本支出控制 0_'(w;!wq:
C (98)capital expenditure proposal资本支出申请 F5UvD[i
C (99)capital funding planning 资本基金筹集计划 r
k$&sDc/3
C (100)capital gain 资本收益 gGF]Dq
C (101)capital investment appraisal资本投资评估 "fK`F/
C (102)capital maintenance 资本保全 biAI*t
C (103)capital resource planning 资本资源计划 ZrY#B8
C (104)capital surplus 资本盈余 $ N`V%<W
C (105)capital turnover 资本周转率 rEz-\jLD~
C (106)card 记录卡 AGaM
&x=
C (107)cash 现金 :})(@.H
C (108)cash account 现金账户 >[t0a"
C (109)cash book 现金账薄 9R_2>BDn
C (110)cash cow 金牛产品 cUW>`F(S
C (111)cash flow 现金流量 ?LJ$:
u
C (112)cash discounted 现金贴现 *+(t2!yFmE
C (113)cash flow budget 现金流量预算 EWOS6Yg7
C (114)cash flow statement 现金流量表 @1+C*
C (115)cash ledger 现金分类账 ;R[ xo!
C (116)cash limit 现金限额 3#GZ6:rVJ
C (117)CCA 现时成本会计 e7e6b-"_2
C (118)center 中心 5)h#NkA\J
C (119)changeover time 变更时间 m$N`Xj
C (120)chartered entity 特许经济个体 WM y97*L<
C (121)cheque 支票 u.v
5!G
C (122)cheque register 支票登记薄 rJLn=|uR
C (123)coin analysis 零钱分类 xPBSJhla
C (124)classification 分类 ;+v5li
C (125)clock card 工时卡 (Hk4~v6pqC
C (126)code 代码 bVfFhfh*
C (127)commitment accounting 承诺确认会计 M)v\7a
C (128)common cost 共同成本 nW)-bAV<
C (129)company limited byguarantee 有限担保责任公司 &UzeNL"]
C (130)company limited shares 股份有限公司 hxG=g6:G
C (131)competitive position 竞争能力状况 /|7@rH([{
C (132)concept 概念 BR&T,x/d
C (133)conglomerate 跨行业企业 tG8)!
C (134)consistency concept 一致性概念 (EW<Ggi
C (135)consolidated accounts 合并报表 k+-IuO
C (136)consolidation accounting 合并会计 2MT_5j5[N
C (137)consortium 财团 FHztF$Z
C (138)contingency plan 应急计划 EY~b,MIL4
C (139)contingent liabilities 或有负债 DlC\sm
C (140)continuous operation 连续生产 D$X9xtT
C (141)contra 抵消 E}Ir<\
C (142)contract cost 合同成本 RYhaQ&1i
C (143)contract costing 合同成本计算 ~kDR9s7
C (144)contribution 贡献毛益 :TU|;(p
C (145)contribution centre 贡献中心 K4T#8K]aZF
C (146)contribution chart 贡献图 oJ\)-qSf
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 TcB^Sctf
C (148)contribution to salesration 贡献毛益对销售比率 \.0cA4)[$
C (149)control 控制 m(2(Caz{
C (150)control account 控制帐户 NO$n-<ag
C (151)control limits 控制限度 GCrIaZ
C (152)controllability concept 可控制概念 )q.Z}_,)@
C (153)controllable cost 可控制成本 'K|Jg.2
C (154)conversion cost 加工成本 +SM&_b
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Z|78>0SAt
C (156)corporate appraisal 公司评估 Y!3Mm*
C (157)corporate planning 公司计划 Qu 7#^%=
C (158)corporate social reporting 公司社会报告 v?AQ&