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注会《审计》英语常用词汇 rEF0A&5
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1.audit 审计 .EF(<JC?
2.attestation 鉴证 =G9 9U/
3.credibility 可信赖程度 IOjp'6Yr
4.audit of financial statements 财务报表审计 6Kbc:wlR
5.agreed-upon procedures 执行商定程序 h|T_
k
6.high levels of assurance 高水平保证 0,z3A>C
7.compilation 编制 j^Vr!y
8.reliability 可靠性 T{"[Ih3Mbl
9.relevance 相关性 RI[=N:C^
10.professional skepticism 职业谨慎 @F-InfB8.
11.objectivity 客观性 'BiR ,M$mY
12. professional competence 专业胜任能力 ]+
KN9
13.Senior/CPA-in-charge 项目经理 cOq'MDr
14.audit engagement letter 业务约定书 L2,.af6+
15.recurring audit 连续审计 5p}ri,Y<
16.the client 委托人 cR*5iqA
17.change CPA 更换注册会计师 vR)f'+_Nz
18.the existing CPA 现任注册会计师 ZR,"w
19.the successor CPA 后任注册会计师 ILU7Yhk
20.the preceding CPA前任注册会计师 d5z=fH9
21.issue the audit report 出具审计报告 2YbI."o
b
22.expert 专家 zFba("E Z
23.the board of directors 董事会 :]rb} 1nLB
24.knowledge of the entity‘ s business 了解被审计单位情况 UD!-.I]
25.assess material misstatement risks评估重大错报风险 J\@W+/#dF
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 nr{#Krkb
27.a general knowledge of —— 初步了解―――的情况 ,l47;@kr
28.a more knowledge of—— 进一步了解的情况 b4R;#rm
29.the prior year‘s working papers 以前年度工作底稿 Mjon++>Z
30.minutes of meeting 会议纪要 a7fFp9l!
31.business risks 经营风险 #B!HPlrv
32.appropriateness 适当性 ..K@'*u
33.accounting estimate 会计估计 fFNscY<4w
34.management representations 管理层声明 \x7^ly$_
35.going concern assumption 持续经营假设 1o8C4?T&
36.audit plan 审计计划 #lY_
XV.
37.significant audit areas 重点审计领域 {O=PVW2S
38.error 错误 zzH^xxg
39.fraud舞弊 sOyL
40.modified or additional procedures 修改或追加审计程序 Img$D*BM
41.misappropriation of assets 侵占资产 kdP*{
42.transactions without substance 虚假交易 cp)BPg
43.unusual pressures 异常压力 81}JX
44.the suspected noncompliance 涉嫌存在违法行为 \GD\N
=?~
45.materialiy 重要性 gJZH??b
46.exceed the materiality level 超过重要性水平 =`KA@~XH4
47.approach the materiality level 接近重要性水平 GiK4LJ~cH)
48.an acceptably low level 可接受水平 hjgB[
&U>
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 0#S#v2r5
50.misstatements or omissions 错报或漏报 +Zg@X.z
51.aggregate 总计 DP8%/CV!*
52.subsequent events 期后事项 &|K9qa~)Y
53.adjust the financial statements 调整财务报表 PNs*+/-S
54.perform additional audit procedures 实施追加的审计程序 t+ vz=`
55.audit risk 审计风险 SYd6D@^2j
56.detection risk 检查风险 67g"8R#.V
57.inappropriate audit opinion 不适当的审计意见 KSAE!+
58.material misstatement 重大的错报 FPE%h=sw
59.tolerable misstatement 可容忍错报 W>j@E|m$
60.the acceptable level of detection risk 可接受的检查风险 idNra#
61.assessed level of material misstatement risk 重大错报风险的评估水平 j>`-BN_
62.simall business 小规模企业 @Cml^v@`L
63.accounting system 会计系统 |kGQ~:k+P
64.test of control 控制测试 /& W&
65.walk-through test 穿行测试 %xv*#.<Vj
66.communication 沟通 ~JS BZ@
67.flow chart 流程图 ^)UX#D3b
68.reperformance of internal control 重新执行 NXCvS0/h
69.audit evidence 审计证据 9vauCIfVC
70.substantive procedures 实质性程序 dSI<s^n
71.assertions 认定 ;O7Vl5R
72.esistence 存在 )`BKEaf
73.occurrence 发生 =z!^OT6eb
74.completeness 完整性 ueyQ&+6r
75.rights and obligations 权利和义务 I<rT\':9
76.valuation and allocation 计价和分摊 jx{wOb~oO)
77.cutoff 截止 #\8"d
78.accuracy 准确性 RKPX*(i~
79.classification 分类 cN-$;Ent
80.inspection 检查 SJ2l6
81.supervision of counting 监盘 w,az
{\
82.observation 观察 ph$vP;}
83.confirmation 函证 \^
1S:z
84.computation 计算 I.[Lv7U-
85.analytical procedures 分析程序 fKW)h?.Kd
86.vouch 核对 [DZ
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87.trace 追查 FP'-=zgc
88.audit sampling 审计抽样 ,`bmue5
89.error 误差 +#Wwah$
90.expected error 预期误差 ~1&WR`U
91.population 总体 3$_JNF`
92.sampling risk 抽样风险 A5T&i]
93.non- sampling risk 非抽样风险 #g/m^8n?s
94.sampling unit 抽样单位 j5wfqi
95.statistical sampling 统计抽样 PJYUD5
96.tolerable error 可容忍误差 ?>Ngsp>-P
97.the risk of under reliance 信赖不足风险 7`f%?
xVn0
98.the risk of over reliance 信赖过度风险 CTS1."kx1
99.the risk of incorrect rejection 误拒风险 edo+ o{^
100. the risk of incorrect acceptance 误受风险 /i~x.i3
101.working trial balance 试算平衡表 >6R3KJe
102.index and cross-referencing 索引和交叉索引 uBl&{$<
103.cash receipt 现金收入 BwkY;Ur/AL
104.cash disbursement 现金支出 npd:a Gx
105.bank statement 银行对账单 THlQifA!
106.bank reconciliation 银行存款余额调节表 2EOx],(|
107.balance sheet date 资产负债表日 {- &`@V
108.net realizable value 可变现净值 S1[, al
109.storeroom 仓库 2qot(Zs1i
110.sale invoice 销售发票
gyb99c,)
111.price list 价目表 wn;)La
112.positive confirmation request 积极式询证函 Re2&qxE
113.negative confirmation request 消极式询证函 ez5J+
114.purchase requisition 请购单 1F_$[iIX]
115.receiving report 验收报告 S:XsO9:{
116.gross margin 毛利 Gr 4v&Mz:
117.manufacturing overhead 制造费用 j9rxu$N+
118.material requisition 领料单 ?;y-skh
119.inventory-taking 存货盘点 _RIlGs\.
120.bond certificate 债券 VEp cCK
121.stock certificate 股票 %E5b}E#
122.audit report 审计报告 '#XT[\
123.entity 被审计单位 ^ |SiqE
124.addressee of the audit report 审计报告的收件人 dr(-k3ex
125.unqualified opinion 无保留意见 `U=Jbdc l3
126.qualified opinion 保留意见 Ta[\BWR2
127.disclaimer of opinion 无法表示意见 1BEs> Sm
128.adverse opinion 否定意见 IJ~j(.W
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A (1)ABC 作业基础成本计算 M!kSt1
A (2)absorbed overhead 已吸收制造费用 P@keg*5@
A (3)absorption costing 吸收成本计算 sPG500=)
A (4)account 账户,报表 r
^\(M
{
A (5)accounting postulate 会计假设 |Iw glb!k
A (6)accounting series release 会计公告文件 4&=</ok6`0
A (7)accounting valuation 会计计价 t>AOF\
A (8)account sale 承销清单 [}M!ez
A (9)accountability concept 经营责任概念 `KN>0R2k
A (10)accountancy 会计职业
3%bhW9H%
A (11)accountant 会计师 $btu
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A (12)accounting 会计 KzP{bK5/
A (13)agency cost 代理成本 i!RfUod
A (14)accounting bases 会计基础 .9J}Z^FD
A (15)accounting manual 会计手册 _3:%b6&Pz
A (16)accounting period 会计期间 |g.CS$'#Nt
A (17)accounting policies 会计方针 7f}uRXBV$A
A (18)accounting rate of return 会计报酬率 x+j@YWDpG"
A (19)accounting reference date 会计参照日 A.Wf6o
A (20)accounting reference period 会计参照期间 !\<a2>4$T
A (21)accrual concept 应计概念 NhCucSU<K
A (22)accrual expenses 应计费用 I/XSW #
A (23)acid test ration 速动比率(酸性测试比率) 9=~ZA{0J
A (24)acquisition 购置 1f<R,>
A (25)acquisition accounting 收购会计 n|{#5#
A (26)activity based accounting 作业基础成本计算 tsJR:~
A (27)adjusting events 调整事项 gHp*QL\?9
A (28)administrative expenses 行政管理费 \yu7,v
A (29)advice note 发货通知 Q"ZpT
A (30)amortization 摊销 4~&3.1
A (31)analytical review 分析性检查 a_V\[V{R=
A (32)annual equivalent cost 年度等量成本法 .wD
$Bsm`t
A (33)annual report and accounts 年度报告和报表 >x JzV
A (34)appraisal cost 检验成本 6e rYjq
A (35)appropriation account 盈余分配账户 cZQ8[I
A (36)articles of association 公司章程细则 $TmEVC^0
A (37)assets 资产 v@soS1V!
A (38)assets cover 资产保障 B=r DU$z
A (39)asset value per share 每股资产价值 aTTkj\4
A (40)associated company 联营公司 0\{dt4nW&O
A (41)attainable standard 可达标准 :Y\ ~[Y
l)vC=V6MG
A (42)attributable profit 可归属利润 C@6:uiT$
A (43)audit 审计 @b,H'WvhfS
A (44)audit report 审计报告 Q{|%kU"
A (45)auditing standards 审计准则 Yu\$Y0 {]
A (46)authorized share capital 额定股本 XZ~kXE;B(
A (47)available hours 可用小时 X'jyR:ut#
A (48)avoidable costs 可避免成本 gns}%\,
B (49)back-to-back loan 易币贷款 J<;io!
B (50)backflush accounting 倒退成本计算 xy7A^7Li
B (51)bad debts 坏帐 )b #5rQ
B (52)bad debts ratio 坏帐比率 -n&&d8G^s
B (53)bank charges 银行手续费
LNWS
B (54)bank overdraft 银行透支 }[;ZZm?
B (55)bank reconciliation 银行存款调节表 JFVx&
B (56)bank statement 银行对账单 !:!(=(4$P
B (57)bankruptcy 破产 W|m(Jh[w]
B (58)basis of apportionment 分摊基础 Ku l<Q<
B (59)batch 批量 S>0%jCjW
B (60)batch costing 分批成本计算 x[)-h/&Fh
B (61)beta factor B(市场)风险因素 !xfDWbvHV
B (62)bill 账单 SK\@w9#&$
B (63)bill of exchange 汇票 M5ZH
6X@5
B (64)bill of landing 提单 5[jcw`
B (65)bill of materials 用料预计单 7b[sW|{
B (66)bill payable 应付票据 {&,p<5o
B (67)bill receivable 应收票据 GIM/ T4!)
B (68)bin card 存货记录卡 1`K-f
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B (69)bonus 红利 ZPmqoR[
B (70)book-keeping 薄记 Wp>t\S~N
B (71)Boston classification 波士顿分类 |+q_kx@?l
B (72)breakeven chart 保本图 pPBXUu'
B (73)breakeven point 保本点 bW6| &P}X
B (74)breaking-down time 复位时间 \Nt
5TG_
B (75)budget 预算 *'-4%7C`1
B (76)budget center 预算中心 \R<MQ#
x
B (77)budget cost allowance 预算成本折让 g:M;S"U3*Y
B (78)budget manual 预算手册 C8|V?bL
B (79)budget period 预算期间 -U /)y:k!%
B (80)budgetary control 预算控制 9jTBLp-i#N
B (81)budgeted capacity 预算生产能力 -lhIL}mGf
B (82)burden 制造费用 HLW_Y|QaFo
B (83)business center 经营中心 KSPa2>lz?
B (84)business entity 营业个体 ._G,uP$
B (85)business unit 经营单位 ^YLC {V
B (86)buy-out management 管理性购买产权 >K9Ia4I,
B (87)by-product 副产品 i wgt\ux.
C (88)called-up share capital 催缴股本 Zo<)r2|O.
C (89)capacity 生产能力 )XDBK*!
C (90)capacity ratios 生产能力比率 HDHG~<s
C (91)capital 资本 [=>=5'-
C (92)capital assets pricing model资本资产计价模式 l<+[l$0#
C (93)capital commitment 承诺资本 2R&\qZ<
C (94)capital employed 已运用的资本 hI:.Qp`r
C (95)capital expenditure 资本支出 uvbVb"\"Yk
C (96)capital expenditureauthorization 资本支出核准 Kz"3ba}KH
C (97)capital expenditure control 资本支出控制 '5BD%#[
C (98)capital expenditure proposal资本支出申请 TmG);B}
C (99)capital funding planning 资本基金筹集计划 y(J~:"}7)
C (100)capital gain 资本收益 ?}KRAtJ8
C (101)capital investment appraisal资本投资评估 =xo0T 6
C (102)capital maintenance 资本保全 VvyRZMR
C (103)capital resource planning 资本资源计划 !q2zuxq!R
C (104)capital surplus 资本盈余 B>fZH\Y
C (105)capital turnover 资本周转率 !zX()V
C (106)card 记录卡 fkZHy|m
C (107)cash 现金 Zk=,`sBC
C (108)cash account 现金账户 N(7 XILC
C (109)cash book 现金账薄 G!Zb27u+
C (110)cash cow 金牛产品 l
r&7 qu
C (111)cash flow 现金流量 )dkU4]
C (112)cash discounted 现金贴现 msmW2Zc
C (113)cash flow budget 现金流量预算 =
wD#H@ h
C (114)cash flow statement 现金流量表 `9^tuR,
C (115)cash ledger 现金分类账 CVfV
C (116)cash limit 现金限额 +Uq|Yh'Q
C (117)CCA 现时成本会计 Iq+N0G<j
C (118)center 中心 RsZj
C (119)changeover time 变更时间 XRV]u|w=g
C (120)chartered entity 特许经济个体 1CB&z@
C (121)cheque 支票 KoERg&fY
C (122)cheque register 支票登记薄 {XOl &
C (123)coin analysis 零钱分类 9hA`I tS
C (124)classification 分类 1"H;Tr|
C (125)clock card 工时卡 }p~2lOI
C (126)code 代码 7 9tE
C (127)commitment accounting 承诺确认会计 %+~\I\)1
C (128)common cost 共同成本
]=~dyi
C (129)company limited byguarantee 有限担保责任公司 fQfn7FaW_\
C (130)company limited shares 股份有限公司 .TGw+E1k
C (131)competitive position 竞争能力状况 }^&S^N7
C (132)concept 概念 $:~;U xh=
C (133)conglomerate 跨行业企业 MNu0t\`p4
C (134)consistency concept 一致性概念 O52/fGt
C (135)consolidated accounts 合并报表 &en.
m>9,
C (136)consolidation accounting 合并会计 P 2WAnm
C (137)consortium 财团 g+#awi7
C (138)contingency plan 应急计划 MKBDWLCB
C (139)contingent liabilities 或有负债
^ }7O|Y7
C (140)continuous operation 连续生产 (uC8M,I\
C (141)contra 抵消 CYaN;HV@_
C (142)contract cost 合同成本 ;xwcK-A
C (143)contract costing 合同成本计算 ?9~^QRLT
C (144)contribution 贡献毛益 pl]|yIZ
C (145)contribution centre 贡献中心 yD3}USw
C (146)contribution chart 贡献图 iXMJ1\!q\|
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 i\sBey ND"
C (148)contribution to salesration 贡献毛益对销售比率 o Xm
!
C (149)control 控制 QL7b<xDQC*
C (150)control account 控制帐户 L2XhrLK.|
C (151)control limits 控制限度 d/; tq
C (152)controllability concept 可控制概念 uVEJV |^/
C (153)controllable cost 可控制成本 `dvg5qQ
C (154)conversion cost 加工成本 *{ rorir
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 F rc
kA
C (156)corporate appraisal 公司评估 ^QS`H@+Z
C (157)corporate planning 公司计划 G8av5zR
C (158)corporate social reporting 公司社会报告 4LTm&+(5
C (159)corporation 股份公司 11oNlgY&
C (160)cost 成本 L8`v
C (161)cost account 成本帐户 ,jY:@<n
C (162)cost accounting 成本会计 :r*hY$v
C (163)cost accounting manual 成本手册 7a"06Et^
C (164)cost accounts calendar 成本报表的日历时间 MltO.K!
C (165)cost adjustment 成本调整 p>tkRA?lk
C (166)cost allocation 成本分配 Dj\nsc@e3
C (167)cost apportionment 成本分摊 !6(3Y
C (168)cost attribution 成本归属 hY&Yp^"}]^
C (169)cost audit 成本审计 @ VWED
C (170)cost behaviour 成本性态 c1Ks{%iA
C (171)cost benefit analysis 成本效益分析
|3]/CrR_
C (172)cost center 成本中心 F vkyp
"W3
C (173)cost driver 成本动因