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注会《审计》英语常用词汇 !s>AVV$;0
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1.audit 审计 BVKr 2v
2.attestation 鉴证
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3.credibility 可信赖程度 NV|[.g=lg
4.audit of financial statements 财务报表审计 ]%{.zl!
5.agreed-upon procedures 执行商定程序 +s*OZ6i [
6.high levels of assurance 高水平保证 D^?jLfW8
7.compilation 编制 2 kOFyD
8.reliability 可靠性 F/"Q0% (m
9.relevance 相关性 0Cox+QJt
10.professional skepticism 职业谨慎 I^M%+\
11.objectivity 客观性 h6*&1
r
12. professional competence 专业胜任能力 'f#i
@$|]
13.Senior/CPA-in-charge 项目经理
c]#+W@$
14.audit engagement letter 业务约定书 -+'fn$
15.recurring audit 连续审计 19Cs
3B \4
16.the client 委托人 m3apeIEi[
17.change CPA 更换注册会计师 fpjy[$8
18.the existing CPA 现任注册会计师 0{ZYYB&"~J
19.the successor CPA 后任注册会计师 ]x8_f6;D
20.the preceding CPA前任注册会计师 -8L22t
21.issue the audit report 出具审计报告 h>'9-j6B
22.expert 专家 .4M8
23.the board of directors 董事会 0ssKZ9Lc
24.knowledge of the entity‘ s business 了解被审计单位情况 r'kUU]j9
25.assess material misstatement risks评估重大错报风险 E%eTjvvxus
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 61Z#;2]
27.a general knowledge of —— 初步了解―――的情况 e}x}Fj</(
28.a more knowledge of—— 进一步了解的情况 (x
p<@-
29.the prior year‘s working papers 以前年度工作底稿 &GF|Rr8NXs
30.minutes of meeting 会议纪要 uHBEpqC%
31.business risks 经营风险 hX-([o
32.appropriateness 适当性 nkKiYr
33.accounting estimate 会计估计 ]s*Fs]1+H
34.management representations 管理层声明 }{! #`'s
35.going concern assumption 持续经营假设 )KZ1Z$<
36.audit plan 审计计划 O/X;(qYd
37.significant audit areas 重点审计领域 t/;@~jfr@
38.error 错误 /5:f[-\s
39.fraud舞弊 xvZNshkpAX
40.modified or additional procedures 修改或追加审计程序 zW`Zmt\T2
41.misappropriation of assets 侵占资产 9;Z2.P"w
42.transactions without substance 虚假交易 59?@55
43.unusual pressures 异常压力 !Gv*iWg
44.the suspected noncompliance 涉嫌存在违法行为 FmfPi
.;1
45.materialiy 重要性 x=+R0ny
46.exceed the materiality level 超过重要性水平 pK)*{fC$`
47.approach the materiality level 接近重要性水平 N30w^W&
48.an acceptably low level 可接受水平 3Y\7+975m
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 :ZP4(
}
50.misstatements or omissions 错报或漏报 s m42
51.aggregate 总计 Qfhhceb6#J
52.subsequent events 期后事项 f@ &?K<
53.adjust the financial statements 调整财务报表 w#?@ulr]d
54.perform additional audit procedures 实施追加的审计程序 U6hT*126
55.audit risk 审计风险
z*Y4t?+
56.detection risk 检查风险 q<Zdf
57.inappropriate audit opinion 不适当的审计意见 '64&'.{#>r
58.material misstatement 重大的错报 2<dl23
59.tolerable misstatement 可容忍错报 G1;.\ i
60.the acceptable level of detection risk 可接受的检查风险 U'pm5Mc\q
61.assessed level of material misstatement risk 重大错报风险的评估水平 5e!YYt>
62.simall business 小规模企业 Hx}K
wS
63.accounting system 会计系统 R3MbTg
64.test of control 控制测试 -Cb<T"7
65.walk-through test 穿行测试 /PP\L](
66.communication 沟通 N=qe*Rlf
67.flow chart 流程图 _ n.2'
68.reperformance of internal control 重新执行 (BtavE
69.audit evidence 审计证据 +O<0q"E
70.substantive procedures 实质性程序 {x{/{{wzv
71.assertions 认定 Z[.+Wd\)-9
72.esistence 存在 ,/.U'{
73.occurrence 发生 9m2_zfO[w
74.completeness 完整性 aBPaC=g{HO
75.rights and obligations 权利和义务 ]J^9iDTTA
76.valuation and allocation 计价和分摊 @w1@|"6vF
77.cutoff 截止 *>Z|!{bI
78.accuracy 准确性 3Lxk7D>0c
79.classification 分类 O[p;IG`
80.inspection 检查 B]PTe~n^
81.supervision of counting 监盘 O<3i6
82.observation 观察 "K EB0U
83.confirmation 函证 Ua.7_Em
84.computation 计算 Tct[0B
85.analytical procedures 分析程序 V?g@pnN"
86.vouch 核对 $}d| ~q\
87.trace 追查 ,2F4S5F~rC
88.audit sampling 审计抽样 S~"1q 0
89.error 误差 zE{@'
90.expected error 预期误差 zu<8%
91.population 总体 s5 2c`+
92.sampling risk 抽样风险 !P7
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93.non- sampling risk 非抽样风险 #4(/#K 1j
94.sampling unit 抽样单位 yVThbL_YJ
95.statistical sampling 统计抽样 ;H#'9p ,2
96.tolerable error 可容忍误差 1'5I]D
ec
97.the risk of under reliance 信赖不足风险 {}?;|&_
98.the risk of over reliance 信赖过度风险 @=[/bG
99.the risk of incorrect rejection 误拒风险 AL.zF\?
100. the risk of incorrect acceptance 误受风险 &"dT/5}6
101.working trial balance 试算平衡表 LGN,8v<W(
102.index and cross-referencing 索引和交叉索引 mU1lEx$
103.cash receipt 现金收入 !HA[:-JCz
104.cash disbursement 现金支出 _
=c>>X
105.bank statement 银行对账单 5YJn<XEc
106.bank reconciliation 银行存款余额调节表 S~1>q+<Q
107.balance sheet date 资产负债表日 t#+X*'
/
108.net realizable value 可变现净值 15Vb`Vf`N
109.storeroom 仓库 9wP_dJvb
110.sale invoice 销售发票 }?,Gn]]
111.price list 价目表 t<O5_}R%d
112.positive confirmation request 积极式询证函 dw
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113.negative confirmation request 消极式询证函 Q]_3 #_'
114.purchase requisition 请购单 } d /5_X
115.receiving report 验收报告 ?iH`-SY
116.gross margin 毛利 Xtqjx@ye
117.manufacturing overhead 制造费用 )u7*YlU\I
118.material requisition 领料单 b _fI1f|
119.inventory-taking 存货盘点 .xT8@]
120.bond certificate 债券 _S:6;_bz
121.stock certificate 股票 ?3!"js
B
122.audit report 审计报告 Wjt1NfS&
123.entity 被审计单位 T>(nc" (
124.addressee of the audit report 审计报告的收件人 xq:.|{HUk
125.unqualified opinion 无保留意见 Hz$l)g}U
126.qualified opinion 保留意见 !dfc1 UjB
127.disclaimer of opinion 无法表示意见 $AAv%v
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 8tWOVLquJ
A (2)absorbed overhead 已吸收制造费用 PMk
3b3)Z
A (3)absorption costing 吸收成本计算 mrDIt4$D
A (4)account 账户,报表 ~je#gVoUR
A (5)accounting postulate 会计假设 qu[ ~#
A (6)accounting series release 会计公告文件 )rv5QH`i
A (7)accounting valuation 会计计价 yH>`Kbf T
A (8)account sale 承销清单 jR@j+p^e
A (9)accountability concept 经营责任概念 :8}QKp
A (10)accountancy 会计职业 *loPwV8
A (11)accountant 会计师 0bxB@(NO
A (12)accounting 会计 \^iPU 27H
A (13)agency cost 代理成本 @SA*7[?P
A (14)accounting bases 会计基础 0uzm
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A (15)accounting manual 会计手册 !oeu
A (16)accounting period 会计期间 V,bfD3S3
A (17)accounting policies 会计方针 g(t"+
P
A (18)accounting rate of return 会计报酬率 ^yUel.N5"
A (19)accounting reference date 会计参照日 ;bVC7D~~4w
A (20)accounting reference period 会计参照期间 <va3L y)c&
A (21)accrual concept 应计概念 &Zl$7
A (22)accrual expenses 应计费用 ; >3q@9\D
A (23)acid test ration 速动比率(酸性测试比率) W
B)<B
A (24)acquisition 购置 u2
a
U0k:
A (25)acquisition accounting 收购会计 *6~ODiB
A (26)activity based accounting 作业基础成本计算 FjIS:9^)t5
A (27)adjusting events 调整事项 Uw^`_\si
A (28)administrative expenses 行政管理费 c6sGjZdR
A (29)advice note 发货通知
#|fa/kb~
A (30)amortization 摊销 /_E8'qlx
A (31)analytical review 分析性检查 ghm5g/
A (32)annual equivalent cost 年度等量成本法 T^u ][I3*
A (33)annual report and accounts 年度报告和报表 e2Sm.
H '
A (34)appraisal cost 检验成本 g\&[;v
i
A (35)appropriation account 盈余分配账户 Dt)\q^bH)
A (36)articles of association 公司章程细则 N+x0"~T}I
A (37)assets 资产 trmCIk&Fkj
A (38)assets cover 资产保障 DGr{x}Kq
A (39)asset value per share 每股资产价值 3o%,8l,
A (40)associated company 联营公司 Ei2Y)_
A (41)attainable standard 可达标准 Z^,C><Yt
$5y%\A
A (42)attributable profit 可归属利润 T1hr5V<U
A (43)audit 审计 !)RND 6.
A (44)audit report 审计报告 IlsXj`!e
A (45)auditing standards 审计准则 ZzLmsTtzIu
A (46)authorized share capital 额定股本 Zh`lC1l'
A (47)available hours 可用小时 Etty{r
}
A (48)avoidable costs 可避免成本 8<M'~G%CEq
B (49)back-to-back loan 易币贷款 . $uvQpyh
B (50)backflush accounting 倒退成本计算 6lO]V=+
B (51)bad debts 坏帐 V0 x[sEW
B (52)bad debts ratio 坏帐比率 kA?a}
B (53)bank charges 银行手续费 |n=m{JX \m
B (54)bank overdraft 银行透支 '/U[ ui0{
B (55)bank reconciliation 银行存款调节表 9tsI1]1[m
B (56)bank statement 银行对账单 _x 'R8/
B (57)bankruptcy 破产 F+Rtoq|
B (58)basis of apportionment 分摊基础 X=_pQ+j`^
B (59)batch 批量 j*>+^g\Q6
B (60)batch costing 分批成本计算 "P HkbU
B (61)beta factor B(市场)风险因素 PHl{pE*
B (62)bill 账单 c4ptY5R),
B (63)bill of exchange 汇票 D_
xPa
B (64)bill of landing 提单 9{|JmgO!
B (65)bill of materials 用料预计单 GqumH/;
B (66)bill payable 应付票据 ?|'+5$
B (67)bill receivable 应收票据 ;vvO#3DWM
B (68)bin card 存货记录卡 ;hGC.}X
B (69)bonus 红利 `rsPIOu
B (70)book-keeping 薄记 x@I*(I
B (71)Boston classification 波士顿分类 D].!u{##
B (72)breakeven chart 保本图 v.:aICB5
B (73)breakeven point 保本点 ia
1Sf3
B (74)breaking-down time 复位时间 e*p7(b-
B (75)budget 预算 ){`s&? M0
B (76)budget center 预算中心 "OF4#a17
B (77)budget cost allowance 预算成本折让 |m7U^
B (78)budget manual 预算手册 ~K}iVX
B (79)budget period 预算期间 O,R5csMh
B (80)budgetary control 预算控制 01N"
B (81)budgeted capacity 预算生产能力 :+{G|goZ*
B (82)burden 制造费用 '^ b B+
B (83)business center 经营中心 1S9(Zn[2,
B (84)business entity 营业个体 t-Rfy`I3
B (85)business unit 经营单位 ^;jJVYx-PP
B (86)buy-out management 管理性购买产权 dfY(5Wc+f
B (87)by-product 副产品 qp_lMz
C (88)called-up share capital 催缴股本 b/'{6zn
C (89)capacity 生产能力 ~$n4Yuu2[
C (90)capacity ratios 生产能力比率 E^w2IIw
C (91)capital 资本 Q\Dx/?g!vx
C (92)capital assets pricing model资本资产计价模式 X.hU23w
C (93)capital commitment 承诺资本 I Wcgh`8
C (94)capital employed 已运用的资本 x8k7y:
C (95)capital expenditure 资本支出 i'9aQi"G
C (96)capital expenditureauthorization 资本支出核准 7S$Am84%
C (97)capital expenditure control 资本支出控制 a0I+|fR
C (98)capital expenditure proposal资本支出申请 P8!O
N=
C (99)capital funding planning 资本基金筹集计划 4k/B=%l
C (100)capital gain 资本收益 HA&7
ybl
C (101)capital investment appraisal资本投资评估 1Q\P]
-
C (102)capital maintenance 资本保全 X{4jyi-<
C (103)capital resource planning 资本资源计划 Oxs O
C (104)capital surplus 资本盈余 hw! l{yv
C (105)capital turnover 资本周转率 -F=?M+9[
C (106)card 记录卡 l?pF?(
{
C (107)cash 现金 -4ry)isYx
C (108)cash account 现金账户 TI4#A E
C (109)cash book 现金账薄 ~!UC:&UKo
C (110)cash cow 金牛产品 >B>[_8=f@
C (111)cash flow 现金流量 <knf^D<"
C (112)cash discounted 现金贴现 !>QS746S@
C (113)cash flow budget 现金流量预算 s}Phw2`1U
C (114)cash flow statement 现金流量表 Y~\71QE>
C (115)cash ledger 现金分类账 n^aSio6
C (116)cash limit 现金限额 /(I
V+
C (117)CCA 现时成本会计 uQh dg4
C (118)center 中心 zh`!x{Z?^
C (119)changeover time 变更时间 ZoX24C
'
C (120)chartered entity 特许经济个体 3FRz&FS:j
C (121)cheque 支票 "fK`F/
C (122)cheque register 支票登记薄 {gh41G;n
C (123)coin analysis 零钱分类 Z9X<W`
C (124)classification 分类 D![42H+-Qd
C (125)clock card 工时卡 <xpOi&l
C (126)code 代码 |vW(;j6
C (127)commitment accounting 承诺确认会计 gc(Gc vdB\
C (128)common cost 共同成本 y/=:F=H@w
C (129)company limited byguarantee 有限担保责任公司 j>jZg<}J
C (130)company limited shares 股份有限公司 .T~<[0Ex+U
C (131)competitive position 竞争能力状况 q#LB 2M
C (132)concept 概念 DV+
M;r
s
C (133)conglomerate 跨行业企业 "Tw4'AY'P
C (134)consistency concept 一致性概念 (NfP2E|B
C (135)consolidated accounts 合并报表 $!Z><&^/
C (136)consolidation accounting 合并会计 vJZ0G:1
C (137)consortium 财团 ?88k`T'EI
C (138)contingency plan 应急计划 VB>KT(n-b
C (139)contingent liabilities 或有负债 |;xm-
AM4r
C (140)continuous operation 连续生产 ^n8ioL\*i
C (141)contra 抵消 |OW/-&)
C (142)contract cost 合同成本 !ieMhJ5r
C (143)contract costing 合同成本计算 k(hYNmmo
j
C (144)contribution 贡献毛益 #yNSQd
C (145)contribution centre 贡献中心 z4t.-9(C
C (146)contribution chart 贡献图 u#(&
R"6
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 W|@7I@@$"
C (148)contribution to salesration 贡献毛益对销售比率 G!]%xFwYa
C (149)control 控制 -s~6FrKy
C (150)control account 控制帐户 Mdk(FG(
C (151)control limits 控制限度 VnlgX\$}
C (152)controllability concept 可控制概念 758`lfz=_
C (153)controllable cost 可控制成本 5mzOr4*0
C (154)conversion cost 加工成本 2P
\k;T(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 $DPMi9,7^
C (156)corporate appraisal 公司评估 Xae0xs
C (157)corporate planning 公司计划 [6 d~q]KH
C (158)corporate social reporting 公司社会报告 D#%aow'(7
C (159)corporation 股份公司 TUE*mDRmP
C (160)cost 成本 mjgwU8'![
C (161)cost account 成本帐户 ggluQGA
C (162)cost accounting 成本会计 [3$L}m
C (163)cost accounting manual 成本手册 <//82j+px
C (164)cost accounts calendar 成本报表的日历时间 H~Z$ pk%
C (165)cost adjustment 成本调整 y{
&k`H
C (166)cost allocation 成本分配
$;O-1# ]
C (167)cost apportionment 成本分摊 _N`'R.va
C (168)cost attribution 成本归属 :LE
0_ .
C (169)cost audit 成本审计 F;
upb
5
C (170)cost behaviour 成本性态 nsT]Yxo%M
C (171)cost benefit analysis 成本效益分析 3k YVk
C (172)cost center 成本中心 +Dvdv<+
C (173)cost driver 成本动因