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注会《审计》英语常用词汇 _\"?:~rUN
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1.audit 审计 8Og9P1jVh
2.attestation 鉴证 6sntwT"?
3.credibility 可信赖程度 ;2$^=:8
4.audit of financial statements 财务报表审计 'del|"h!M
5.agreed-upon procedures 执行商定程序 ='f>p+*c%
6.high levels of assurance 高水平保证 YVzK$k'3U
7.compilation 编制 hFKYRZtP.8
8.reliability 可靠性 t+pI<c^]y
9.relevance 相关性 5D'8 l@7
10.professional skepticism 职业谨慎 V9+7A
11.objectivity 客观性 SFuzH)+VO
12. professional competence 专业胜任能力 "C>KKs }
13.Senior/CPA-in-charge 项目经理 St?vd+(>
14.audit engagement letter 业务约定书 6oC(09
15.recurring audit 连续审计 VF4F7'
16.the client 委托人 om(#P5cSM;
17.change CPA 更换注册会计师 btee;3`
18.the existing CPA 现任注册会计师 #fwG~Q(
19.the successor CPA 后任注册会计师 (2S,0MHk
20.the preceding CPA前任注册会计师 ,Ti#g
8j
21.issue the audit report 出具审计报告 oo2VT
22.expert 专家 &u8BGMl2
23.the board of directors 董事会 _M7AQ5
24.knowledge of the entity‘ s business 了解被审计单位情况 &9'6hM
u
25.assess material misstatement risks评估重大错报风险 Ly3^zFW
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 ^ c:(HUo#
27.a general knowledge of —— 初步了解―――的情况 %_
5B"on
28.a more knowledge of—— 进一步了解的情况 ~;{)S}U@R
29.the prior year‘s working papers 以前年度工作底稿 ,
cS|fG
30.minutes of meeting 会议纪要 >%xJ e'
31.business risks 经营风险 >Z/,DIn,I
32.appropriateness 适当性 KktQA*G
33.accounting estimate 会计估计 j
A6:-Gz
34.management representations 管理层声明 K'y;j~`-
35.going concern assumption 持续经营假设 zd+8fP/UB
36.audit plan 审计计划 m]V5}-?al
37.significant audit areas 重点审计领域 >RRb8=[J
38.error 错误 R#gip
39.fraud舞弊 G|.>p<q
40.modified or additional procedures 修改或追加审计程序 &K}!R$[,:P
41.misappropriation of assets 侵占资产 %c
[by
42.transactions without substance 虚假交易 ;]|
Z8#s
43.unusual pressures 异常压力 kz+P?mopm
44.the suspected noncompliance 涉嫌存在违法行为 ,1od]]>(O
45.materialiy 重要性 4e9mN~
46.exceed the materiality level 超过重要性水平 :H6Ipa
47.approach the materiality level 接近重要性水平 %3Y&D]
48.an acceptably low level 可接受水平 7j5 l?K-
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 e1K,4Bq
50.misstatements or omissions 错报或漏报 >0{{loqq
51.aggregate 总计 +DksWbD
52.subsequent events 期后事项 P#6y
53.adjust the financial statements 调整财务报表 i9_ZK/*
54.perform additional audit procedures 实施追加的审计程序 ;g*ab
55.audit risk 审计风险 Qu!Lc:oM?
56.detection risk 检查风险 J-hP4t&x
57.inappropriate audit opinion 不适当的审计意见 ~c+0SuJ
58.material misstatement 重大的错报 z>hA1*Ti
59.tolerable misstatement 可容忍错报 $T
Wt[
60.the acceptable level of detection risk 可接受的检查风险 F.K7w
61.assessed level of material misstatement risk 重大错报风险的评估水平 G=(F-U;*
62.simall business 小规模企业 C;M.dd
63.accounting system 会计系统 (@~d9PvB>
64.test of control 控制测试 dtr8u
65.walk-through test 穿行测试 Td}#o!4!
66.communication 沟通 }h>QkV,{2
67.flow chart 流程图 UuW"
68.reperformance of internal control 重新执行 : >4{m)
69.audit evidence 审计证据 J)6f"{} &
70.substantive procedures 实质性程序 <Jv %}r
71.assertions 认定 NFv9%$l-
72.esistence 存在 ?u"MsnCXYn
73.occurrence 发生 tGe|@.!
74.completeness 完整性 * 3WK`9q
75.rights and obligations 权利和义务 @u#Tx%
76.valuation and allocation 计价和分摊 ,vl][MhM
77.cutoff 截止 6*le(^y
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78.accuracy 准确性 b&. o9PV"
79.classification 分类 I HgYgn
80.inspection 检查 t L}i%7
81.supervision of counting 监盘 Rcfh*"k
82.observation 观察 eo4;?z
83.confirmation 函证 a=T_I1
84.computation 计算
XTyJ*`>
85.analytical procedures 分析程序 1^TOTY
86.vouch 核对 x/ lW=EQ
87.trace 追查 @;!s"!~sv
88.audit sampling 审计抽样 *^ g7kCe(
89.error 误差 KpA
iKe
90.expected error 预期误差 +eg$Z]Lht
91.population 总体 f =B)jYI
92.sampling risk 抽样风险 {=VauF
93.non- sampling risk 非抽样风险 ]^uO3!+
94.sampling unit 抽样单位 :Em[>XA
95.statistical sampling 统计抽样 zVFz}kJa
96.tolerable error 可容忍误差 Ol"*(ea-TX
97.the risk of under reliance 信赖不足风险 HeCQF=R
98.the risk of over reliance 信赖过度风险 icOh/G=N;
99.the risk of incorrect rejection 误拒风险 VnAJOR7lrx
100. the risk of incorrect acceptance 误受风险 % V/J6
101.working trial balance 试算平衡表 hlWTsi4N
102.index and cross-referencing 索引和交叉索引 1-!u=]JDE
103.cash receipt 现金收入 $
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104.cash disbursement 现金支出 m_wBRan
105.bank statement 银行对账单 n(\5Z&
106.bank reconciliation 银行存款余额调节表 /:iO:g1
107.balance sheet date 资产负债表日 ;9MsV.n
108.net realizable value 可变现净值 epqX2`!V
109.storeroom 仓库 ~&8ag`
110.sale invoice 销售发票 ' !>t( Sa
111.price list 价目表
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112.positive confirmation request 积极式询证函 #8H
113.negative confirmation request 消极式询证函 dcew`$SJp
114.purchase requisition 请购单 c;C:$B7
115.receiving report 验收报告 :
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116.gross margin 毛利 S7vT=
117.manufacturing overhead 制造费用 ]-FK6jw
118.material requisition 领料单 ~_OtbNj#
119.inventory-taking 存货盘点 &_n~# Mex
120.bond certificate 债券 BuII|j
121.stock certificate 股票 jl YnV/ ]
122.audit report 审计报告 W7r1!/ccj
123.entity 被审计单位 q^ lx03
124.addressee of the audit report 审计报告的收件人
K6d9[;F
125.unqualified opinion 无保留意见 xj~5/)XX|X
126.qualified opinion 保留意见 yu"enA
127.disclaimer of opinion 无法表示意见 u^&2T(xGi
128.adverse opinion 否定意见 [R:\
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A (1)ABC 作业基础成本计算 \q(DlqTqs
A (2)absorbed overhead 已吸收制造费用 i'aV=E5
A (3)absorption costing 吸收成本计算 ~Q}JC3f>
A (4)account 账户,报表 +dIDFSd
A (5)accounting postulate 会计假设 m08:EXP
A (6)accounting series release 会计公告文件 H.cN(7LXm
A (7)accounting valuation 会计计价 :\[W]
A (8)account sale 承销清单 P0WI QG+
A (9)accountability concept 经营责任概念 b.V\EOk
A (10)accountancy 会计职业 tp"dho
A (11)accountant 会计师 Ad !=
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A (12)accounting 会计 'i#m%D`dt
A (13)agency cost 代理成本 x@/ N9*
A (14)accounting bases 会计基础 7.@$D;L9
A (15)accounting manual 会计手册 !.9pV.~
A (16)accounting period 会计期间 "5Orj*{
A (17)accounting policies 会计方针 p w(eWP
A (18)accounting rate of return 会计报酬率 Wm! lWQu7
A (19)accounting reference date 会计参照日 O&h3=?O&B
A (20)accounting reference period 会计参照期间 b /65Q&g'
A (21)accrual concept 应计概念 s}yJkQb
A (22)accrual expenses 应计费用 e}>8rnR{
A (23)acid test ration 速动比率(酸性测试比率) e%.Xya#\
A (24)acquisition 购置 r:Uqtqxh
A (25)acquisition accounting 收购会计 ODa+s>a`^
A (26)activity based accounting 作业基础成本计算 l+g\xUP
A (27)adjusting events 调整事项 gw
[\7
A (28)administrative expenses 行政管理费 Uv|z
c
A (29)advice note 发货通知 k=">2!O/
A (30)amortization 摊销 1|/P[!u
A (31)analytical review 分析性检查 rS1mBrqD
A (32)annual equivalent cost 年度等量成本法 Teq1VK3Hr
A (33)annual report and accounts 年度报告和报表 5MUM{(C
A (34)appraisal cost 检验成本 WrWJ!
A (35)appropriation account 盈余分配账户 U^+xCX<
A (36)articles of association 公司章程细则 D L0jA/f
A (37)assets 资产 c|?0iN
A (38)assets cover 资产保障 "";[U
A (39)asset value per share 每股资产价值 *j9{+yO{ZE
A (40)associated company 联营公司 K6"#&0
A (41)attainable standard 可达标准 wX dtY
TTB1}j+V6
A (42)attributable profit 可归属利润 IO/%X;Y_
A (43)audit 审计 X]up5tk~
A (44)audit report 审计报告 [4Tiukk(
A (45)auditing standards 审计准则 iEd%8 F h
A (46)authorized share capital 额定股本 2p'ujAK
A (47)available hours 可用小时 Bc1[^{`bq^
A (48)avoidable costs 可避免成本 OT-!n
B (49)back-to-back loan 易币贷款 AL*P2\8
B (50)backflush accounting 倒退成本计算 l"9.zPvT<
B (51)bad debts 坏帐 Fh t$7V
B (52)bad debts ratio 坏帐比率 =fA*b
B (53)bank charges 银行手续费 R1.No_`PHq
B (54)bank overdraft 银行透支 _m3}0q
B (55)bank reconciliation 银行存款调节表 /B>p.%M[&
B (56)bank statement 银行对账单 9nW/pv
B (57)bankruptcy 破产 %N}OMc.W
B (58)basis of apportionment 分摊基础 FtBYPSGz
B (59)batch 批量 zQY|=4NP
B (60)batch costing 分批成本计算 c6zghP3dR
B (61)beta factor B(市场)风险因素 <?|v-(E
B (62)bill 账单 }*vUOQQp*
B (63)bill of exchange 汇票 88c-K{}3
B (64)bill of landing 提单 o5~o Rmsr
B (65)bill of materials 用料预计单 nsO!
B (66)bill payable 应付票据 We7~tkl(
B (67)bill receivable 应收票据 }~gBnq_DDU
B (68)bin card 存货记录卡 L0ZgxG3:g
B (69)bonus 红利 ~~J xw ]
B (70)book-keeping 薄记 rKZ1
c,y
B (71)Boston classification 波士顿分类 &=bWXNU.
B (72)breakeven chart 保本图 f n]rMH4>
B (73)breakeven point 保本点 Z.9?u;
B (74)breaking-down time 复位时间 8NY$Iw
B (75)budget 预算 ;Y:_}kN8_
B (76)budget center 预算中心 Co e
q<
B (77)budget cost allowance 预算成本折让 %3v:c|r
B (78)budget manual 预算手册 $|0_[~0-n
B (79)budget period 预算期间 H8^U!"~E
B (80)budgetary control 预算控制 n<Vq@=9AE
B (81)budgeted capacity 预算生产能力 '2`M
T-
B (82)burden 制造费用 [Yt!uhww
B (83)business center 经营中心 :4o08M%
B (84)business entity 营业个体 KIt:ytFx
B (85)business unit 经营单位 \9[_*
B (86)buy-out management 管理性购买产权 p7.j>w1F
B (87)by-product 副产品 $L|YllD%
C (88)called-up share capital 催缴股本 8<cD+Jtj
C (89)capacity 生产能力 %;5AF8# c
C (90)capacity ratios 生产能力比率 S;0,UgB1
C (91)capital 资本 Xy_ <Yqx}
C (92)capital assets pricing model资本资产计价模式 iTb k]$
C (93)capital commitment 承诺资本 ` oBlv
C (94)capital employed 已运用的资本 S<RJ46
C (95)capital expenditure 资本支出 IfyyA
C (96)capital expenditureauthorization 资本支出核准 z$'_ =9yZ
C (97)capital expenditure control 资本支出控制
^G5BD_
C (98)capital expenditure proposal资本支出申请 o_un=ygU
C (99)capital funding planning 资本基金筹集计划 RI,Z&kXj2o
C (100)capital gain 资本收益 [c6I/U=-
C (101)capital investment appraisal资本投资评估 %lL^[`AR
C (102)capital maintenance 资本保全 OKDBzl
C (103)capital resource planning 资本资源计划 NzRpI5\.
C (104)capital surplus 资本盈余 M,0@@:
C (105)capital turnover 资本周转率 VUfV=&D-*g
C (106)card 记录卡 Qg
dHIMY
C (107)cash 现金 EH;w
<LvT
C (108)cash account 现金账户 E_VLI'Hn?
C (109)cash book 现金账薄 SoS GQ&k
C (110)cash cow 金牛产品 YuO-a$BP
C (111)cash flow 现金流量 @S3G> i
C (112)cash discounted 现金贴现 x50,4J%J'r
C (113)cash flow budget 现金流量预算 d1=kHU4_9
C (114)cash flow statement 现金流量表 JaC
=\\B
C (115)cash ledger 现金分类账 7C7eXJ9q
C (116)cash limit 现金限额 A0x"Etbw)
C (117)CCA 现时成本会计 8"2
Y$*)(
C (118)center 中心 ~b}@*fq
C (119)changeover time 变更时间 k0;N D
C (120)chartered entity 特许经济个体 eQBR*@x
C (121)cheque 支票 {fsU(Jj\
C (122)cheque register 支票登记薄 [UJC/GtjS
C (123)coin analysis 零钱分类 CTu#KJ?j
C (124)classification 分类 :*GLLjS;
C (125)clock card 工时卡 J\iyc,M<M
C (126)code 代码 3?Ckk{)&
C (127)commitment accounting 承诺确认会计 YyR)2j1O
C (128)common cost 共同成本 \Y[
C (129)company limited byguarantee 有限担保责任公司 ]e0yC
C (130)company limited shares 股份有限公司 h-rPLU;Bw
C (131)competitive position 竞争能力状况 "tuBfA+f
C (132)concept 概念 2t h\%
C (133)conglomerate 跨行业企业 !f~ =p
C (134)consistency concept 一致性概念 -i``yf?P
C (135)consolidated accounts 合并报表 wRwTN"Yg
C (136)consolidation accounting 合并会计 /rsr|`#
C (137)consortium 财团 )9sRDNr
C (138)contingency plan 应急计划 S"FIQ&n
C (139)contingent liabilities 或有负债 1i;-mYGaMn
C (140)continuous operation 连续生产 OoKzPePWji
C (141)contra 抵消 m>4jRr6sF
C (142)contract cost 合同成本 v3 $+l1
C (143)contract costing 合同成本计算 ^WDAW#f*<
C (144)contribution 贡献毛益 }kg?A oo
C (145)contribution centre 贡献中心 ; z_ZZ(W
C (146)contribution chart 贡献图 lSw9e<jYO
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 L(tA~Z"k
C (148)contribution to salesration 贡献毛益对销售比率 hX#s3)87
C (149)control 控制 ,fS}cpV
C (150)control account 控制帐户 _akC^hT
C (151)control limits 控制限度 e|:#Y^
C (152)controllability concept 可控制概念 vywd&7gK
C (153)controllable cost 可控制成本 # 4E@y<l$
C (154)conversion cost 加工成本 w,L P M+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 [n/'JeG5
C (156)corporate appraisal 公司评估 J[9yQ
C (157)corporate planning 公司计划 =ogzq.+|
C (158)corporate social reporting 公司社会报告 bH}6N>Fp
C (159)corporation 股份公司 %GUu{n<6
C (160)cost 成本 Uf^zA/33
C (161)cost account 成本帐户 !a&@y#x
C (162)cost accounting 成本会计 Kp")
%p#
C (163)cost accounting manual 成本手册 :O:Rfmr~
C (164)cost accounts calendar 成本报表的日历时间 a\an
C (165)cost adjustment 成本调整 G)28#aH
C (166)cost allocation 成本分配 _RG!lmJV
C (167)cost apportionment 成本分摊 XGE:ZVpW
C (168)cost attribution 成本归属 M7"I]$|\
C (169)cost audit 成本审计 J{$+\
C (170)cost behaviour 成本性态 X+;F5b9z
C (171)cost benefit analysis 成本效益分析 ra\Moy
C (172)cost center 成本中心 u}u;jTi>2
C (173)cost driver 成本动因