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注会《审计》英语常用词汇 V= _8G3
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1.audit 审计 A1C@'9R*
2.attestation 鉴证 Cw_<t
3.credibility 可信赖程度
Oe27 3Y^e
4.audit of financial statements 财务报表审计 ,[~EThcq
5.agreed-upon procedures 执行商定程序 Ort\J~O
6.high levels of assurance 高水平保证 +$-a:zx`l
7.compilation 编制 y8L:nnSj
8.reliability 可靠性 >|s=l`"Xz
9.relevance 相关性 ^Z!W3q Q
10.professional skepticism 职业谨慎 >M!>Hl/
11.objectivity 客观性 Z-Uq89[HZ
12. professional competence 专业胜任能力 Cfj*[i4
13.Senior/CPA-in-charge 项目经理 Jx}5`{\
14.audit engagement letter 业务约定书 [bp"U*!9P
15.recurring audit 连续审计 >#ou8}0
16.the client 委托人 C@[:}ZGMV
17.change CPA 更换注册会计师 NOx|
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18.the existing CPA 现任注册会计师 N_>s2
19.the successor CPA 后任注册会计师 ?Cws25G
20.the preceding CPA前任注册会计师 O []+v
21.issue the audit report 出具审计报告 i ]_fh C
22.expert 专家 MMf6QxYf
23.the board of directors 董事会 gk&?h7P"<
24.knowledge of the entity‘ s business 了解被审计单位情况 ._yr7uY[M
25.assess material misstatement risks评估重大错报风险 %:y-"m1\u$
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 ;(afz?T
27.a general knowledge of —— 初步了解―――的情况 rYLNV!_
28.a more knowledge of—— 进一步了解的情况 "mOoGy,(
29.the prior year‘s working papers 以前年度工作底稿 ;gc2vDMv
30.minutes of meeting 会议纪要 +n:#Uf)
31.business risks 经营风险 1eJ\CdI
32.appropriateness 适当性 K'tz_:d|
33.accounting estimate 会计估计 cmI8Xf]"P-
34.management representations 管理层声明 c
qq+#39iC
35.going concern assumption 持续经营假设 9\;EX
36.audit plan 审计计划 LU]~d<i99
37.significant audit areas 重点审计领域 c{<3\
38.error 错误 ] *Hz'
39.fraud舞弊 :Cuae?O,
40.modified or additional procedures 修改或追加审计程序 ]gEfm~YV
41.misappropriation of assets 侵占资产 4
$J/e?i
42.transactions without substance 虚假交易 u+V;r)J{
43.unusual pressures 异常压力 / [19ITZ
44.the suspected noncompliance 涉嫌存在违法行为 :DD4BY
45.materialiy 重要性 *dTw$T#
46.exceed the materiality level 超过重要性水平 x4.
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47.approach the materiality level 接近重要性水平 C{Zv.+F
48.an acceptably low level 可接受水平 Qw^tzP8
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 sPw(+m*C
50.misstatements or omissions 错报或漏报 $ D89|sy
51.aggregate 总计 tEeMl =u
52.subsequent events 期后事项 .3!4@l\9C
53.adjust the financial statements 调整财务报表 V+8+ 17^
54.perform additional audit procedures 实施追加的审计程序 Grqs*V &|g
55.audit risk 审计风险 (UM+?]Qwy
56.detection risk 检查风险 F&P)mbz1
57.inappropriate audit opinion 不适当的审计意见 8 2qe|XD4p
58.material misstatement 重大的错报 &
-zI7@!
59.tolerable misstatement 可容忍错报 DkI
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60.the acceptable level of detection risk 可接受的检查风险 u|ZO"t
61.assessed level of material misstatement risk 重大错报风险的评估水平 3:gk:j#
62.simall business 小规模企业 jDnh/k0{d
63.accounting system 会计系统 7Av]f3
Zr
64.test of control 控制测试 c1^3lgPv
65.walk-through test 穿行测试 ra&C|"~E
66.communication 沟通 d
!H)voX
67.flow chart 流程图 ox6rR
68.reperformance of internal control 重新执行 ,Tx8^|b#F
69.audit evidence 审计证据 2S;zze7)
70.substantive procedures 实质性程序 ka*UyW}
71.assertions 认定 6PH*]#PfoD
72.esistence 存在 N_<n$3P\?f
73.occurrence 发生 .EcM n
74.completeness 完整性 PjHm#a3zg%
75.rights and obligations 权利和义务 bo2Od
76.valuation and allocation 计价和分摊 3XRG"
77.cutoff 截止 #q- _
78.accuracy 准确性 :q=OW1^k^
79.classification 分类 5f5ZfK3<i
80.inspection 检查 @oEDtN
81.supervision of counting 监盘 <'-me09C*
82.observation 观察 8`2K=`]ES+
83.confirmation 函证 |#wz)=mD
84.computation 计算 {>Px.%[<
85.analytical procedures 分析程序 ?<;<#JN
86.vouch 核对 BP6Shc|C
87.trace 追查 zCrcCr
88.audit sampling 审计抽样 K="+2]{I
89.error 误差 2. _cEY34
90.expected error 预期误差 St`m52V(5X
91.population 总体 Q1Ao65
92.sampling risk 抽样风险 7 SZR#L
93.non- sampling risk 非抽样风险 #pfosC[
94.sampling unit 抽样单位 U:r2hqegd
95.statistical sampling 统计抽样 5MJ'/Fy(
96.tolerable error 可容忍误差 B*IDx`^Y
97.the risk of under reliance 信赖不足风险 w C"%b#(}
98.the risk of over reliance 信赖过度风险 c29Z1Zs2)
99.the risk of incorrect rejection 误拒风险 _3a
5/IZ
100. the risk of incorrect acceptance 误受风险 3)Y:c2
101.working trial balance 试算平衡表 $nn5;11@gY
102.index and cross-referencing 索引和交叉索引 Z.pw!mu"
103.cash receipt 现金收入 ^%pwyY\t
104.cash disbursement 现金支出 L ]c9
105.bank statement 银行对账单 -e>)yM `i
106.bank reconciliation 银行存款余额调节表 &v,p_'k
107.balance sheet date 资产负债表日 '9@R=#nd
108.net realizable value 可变现净值 ?miM15XI
109.storeroom 仓库 ;kBies>V
110.sale invoice 销售发票 Kf#!IY][
111.price list 价目表 Umg81!
112.positive confirmation request 积极式询证函 dL(|Y{4
113.negative confirmation request 消极式询证函 <J-Z;r(gQN
114.purchase requisition 请购单 98^6
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115.receiving report 验收报告 AHJ;>"]
116.gross margin 毛利 U.OX*-Cd
117.manufacturing overhead 制造费用 (_ah~VnO
118.material requisition 领料单 mNoqs&UB
119.inventory-taking 存货盘点 Bw.&3efd
120.bond certificate 债券 WmUW
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121.stock certificate 股票 &,]+>
122.audit report 审计报告 p)xI5,b$9
123.entity 被审计单位 Q%Q?q)x
124.addressee of the audit report 审计报告的收件人 -FV'%X$i
125.unqualified opinion 无保留意见 E
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126.qualified opinion 保留意见 J|S^K kC
127.disclaimer of opinion 无法表示意见 7"p s#)O
128.adverse opinion 否定意见 bK9~C" k
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A (1)ABC 作业基础成本计算 y$o=\:
A (2)absorbed overhead 已吸收制造费用 F
t/
x5
A (3)absorption costing 吸收成本计算 [nIG_j>D-f
A (4)account 账户,报表 -i5g 8t'
A (5)accounting postulate 会计假设 i0Q
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A (6)accounting series release 会计公告文件 5KE%@,k k
A (7)accounting valuation 会计计价 `e>F<{
M6@
A (8)account sale 承销清单 z/k~+-6O
A (9)accountability concept 经营责任概念 \N+Ta:U1P
A (10)accountancy 会计职业 wS*CcIwj
A (11)accountant 会计师 cE5Zxcn
A (12)accounting 会计
iLcadX
A (13)agency cost 代理成本 G D{fXhgk
A (14)accounting bases 会计基础 3}{5
X'
A (15)accounting manual 会计手册 /(ju
A (16)accounting period 会计期间 Juqn
X
A (17)accounting policies 会计方针 `)M\(_
A (18)accounting rate of return 会计报酬率 % W',c u
A (19)accounting reference date 会计参照日 KGmc*Jwy
A (20)accounting reference period 会计参照期间 8:?Q(M7
A (21)accrual concept 应计概念 vr;Br-8
A (22)accrual expenses 应计费用 g*?+~0"`Y
A (23)acid test ration 速动比率(酸性测试比率) p]z54 ~
A (24)acquisition 购置
%%cSvPcz
A (25)acquisition accounting 收购会计 p[F=L P
A (26)activity based accounting 作业基础成本计算 Q;ZHx.ye{
A (27)adjusting events 调整事项 V,"iMo
A (28)administrative expenses 行政管理费 k5QD5/Ej
A (29)advice note 发货通知 afiK!0col2
A (30)amortization 摊销 `W$0T;MPF
A (31)analytical review 分析性检查 ]!G>8Rc
A (32)annual equivalent cost 年度等量成本法 G4%M$LJh
A (33)annual report and accounts 年度报告和报表 1 lCikS^c
A (34)appraisal cost 检验成本 -s%-*K+,W
A (35)appropriation account 盈余分配账户 = #2qX>?
A (36)articles of association 公司章程细则 9'#.>Q>0=j
A (37)assets 资产 ;AG
s1j
A (38)assets cover 资产保障 D4O5@KfL
A (39)asset value per share 每股资产价值 eOPCYyN
A (40)associated company 联营公司 _q$LrAT
A (41)attainable standard 可达标准 DT"Zq
dwbY"t[9
A (42)attributable profit 可归属利润 }42qMOi#w1
A (43)audit 审计 Rk jKIa
A (44)audit report 审计报告 KR+BuL+L
A (45)auditing standards 审计准则 Jv^cOc
A (46)authorized share capital 额定股本 @W\4UX3dK
A (47)available hours 可用小时 + }XL>=-5
A (48)avoidable costs 可避免成本 MRg\FR2>1
B (49)back-to-back loan 易币贷款
2C33;?M
B (50)backflush accounting 倒退成本计算 d?&!y]RS#
B (51)bad debts 坏帐 5*wApu{2A
B (52)bad debts ratio 坏帐比率 {_toh/8)r
B (53)bank charges 银行手续费 r>:L$_]L
B (54)bank overdraft 银行透支 UG"6RW @
B (55)bank reconciliation 银行存款调节表 |;U=YRi
B (56)bank statement 银行对账单 *J
Y`.t
B (57)bankruptcy 破产 7hF,gl5
B (58)basis of apportionment 分摊基础 O
T}Yr9h4
B (59)batch 批量 MHnf\|DX
B (60)batch costing 分批成本计算 ,KhMzE8_a
B (61)beta factor B(市场)风险因素 (o6[
4( G
B (62)bill 账单 $dZ>bXUw:
B (63)bill of exchange 汇票 ]Z$TzT&@%
B (64)bill of landing 提单 MX`Wg
B (65)bill of materials 用料预计单 *0&4mi8
B (66)bill payable 应付票据 BsK|:MM]
B (67)bill receivable 应收票据 `gt&Y-
B (68)bin card 存货记录卡 y@kcXlY
B (69)bonus 红利 [Zt#
c C+
B (70)book-keeping 薄记 %EVV-n@
B (71)Boston classification 波士顿分类 x ?f0H
k+
B (72)breakeven chart 保本图 jW1YTQ
B (73)breakeven point 保本点 _<%\h?W$
B (74)breaking-down time 复位时间 E)80S.V
B (75)budget 预算 @!":(@3[
B (76)budget center 预算中心 R?bn,T>
B (77)budget cost allowance 预算成本折让 KcmDF4C2
B (78)budget manual 预算手册 lRv#1'
Y
B (79)budget period 预算期间 8!uL-_ Bn
B (80)budgetary control 预算控制 ^Cc8F3os=
B (81)budgeted capacity 预算生产能力 ;zZ ,3pl-E
B (82)burden 制造费用 Mm5U`mB
B (83)business center 经营中心 |B%BwE
B (84)business entity 营业个体 )RA\kZ "
B (85)business unit 经营单位 K9C@dvFH
B (86)buy-out management 管理性购买产权 %
UW=:
B (87)by-product 副产品 JtYYT/PB
C (88)called-up share capital 催缴股本 95$pG/o
C (89)capacity 生产能力 462!;/y
C (90)capacity ratios 生产能力比率
;# R3k
C (91)capital 资本 ~@-Qb
kC
C (92)capital assets pricing model资本资产计价模式 l$qStL*8O
C (93)capital commitment 承诺资本 to!mz\F
C (94)capital employed 已运用的资本 y$j1?7
C (95)capital expenditure 资本支出 ` $.X [\*U
C (96)capital expenditureauthorization 资本支出核准 [j:}=:feQ
C (97)capital expenditure control 资本支出控制 [}A_uOGEP
C (98)capital expenditure proposal资本支出申请 QmH/yy3.%
C (99)capital funding planning 资本基金筹集计划 w69>tC
C (100)capital gain 资本收益 IOsXPf9@
C (101)capital investment appraisal资本投资评估 hF7V !*5
C (102)capital maintenance 资本保全 UM4@H1
C (103)capital resource planning 资本资源计划 :u>W&D
C (104)capital surplus 资本盈余 `d}W;&c
C (105)capital turnover 资本周转率 VO.-.
C (106)card 记录卡
YW8K
$W
C (107)cash 现金 [^?13xMb
C (108)cash account 现金账户 :S QDqG
C (109)cash book 现金账薄 \#\`!L[1
C (110)cash cow 金牛产品 NK+FQ^m[
C (111)cash flow 现金流量 <S\;k@f
C (112)cash discounted 现金贴现 gB/;clCdX)
C (113)cash flow budget 现金流量预算 BGB,Gb
C (114)cash flow statement 现金流量表 ",~ b2]ym
C (115)cash ledger 现金分类账 j}|N^A_ S
C (116)cash limit 现金限额 y\F`B0#$
C (117)CCA 现时成本会计 PoYr:=S?
C (118)center 中心 Y
H<$ +U
C (119)changeover time 变更时间 Jj=yG"$!
C (120)chartered entity 特许经济个体 8lU;y)Z
C (121)cheque 支票 y!7B,
C (122)cheque register 支票登记薄 (oLpnjJ(,
C (123)coin analysis 零钱分类 NniX/fk
C (124)classification 分类 Rz.i/wg}
C (125)clock card 工时卡 3
R5%N
~
C (126)code 代码 s~'9Hv9
C (127)commitment accounting 承诺确认会计 ?*CRa$_I|
C (128)common cost 共同成本 <WM -@J(1
C (129)company limited byguarantee 有限担保责任公司 }x:\6
9$
C (130)company limited shares 股份有限公司 Jq#[uX
C (131)competitive position 竞争能力状况 JZ %`%rA
C (132)concept 概念 5c<b|
C (133)conglomerate 跨行业企业 "%:7j!#X|I
C (134)consistency concept 一致性概念 _n<
LVdE
C (135)consolidated accounts 合并报表 ?@_v,,|
C (136)consolidation accounting 合并会计 :6 Uk)
C (137)consortium 财团 h^%GE
;N
C (138)contingency plan 应急计划 D",A$(lG
C (139)contingent liabilities 或有负债 &[NVP&9&U
C (140)continuous operation 连续生产 OfD@\;L
C (141)contra 抵消 *G
CA6X
C (142)contract cost 合同成本 #
t=[w
C (143)contract costing 合同成本计算 G{F6
C (144)contribution 贡献毛益 v]66.-
C (145)contribution centre 贡献中心 XXXljh6
C (146)contribution chart 贡献图 !$D&6M|C8l
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 G5!|y#T
C (148)contribution to salesration 贡献毛益对销售比率 zXQVUhL6
C (149)control 控制 dj3|f{kg{
C (150)control account 控制帐户 HvAE,0N
C (151)control limits 控制限度 kVWGDI$~
C (152)controllability concept 可控制概念 $b4*/vMr
C (153)controllable cost 可控制成本 zs4>/9O
C (154)conversion cost 加工成本 fG<Dh z@
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 xy2\'kS`G
C (156)corporate appraisal 公司评估 j -#E?&2
C (157)corporate planning 公司计划 ';_1rh
C (158)corporate social reporting 公司社会报告 )i&%cyZw
C (159)corporation 股份公司 AeN 3<|RN
C (160)cost 成本
T:c7@^=
C (161)cost account 成本帐户 ,(6)ghr
C (162)cost accounting 成本会计 :b"=KQ
C (163)cost accounting manual 成本手册 I9;xz ES
C (164)cost accounts calendar 成本报表的日历时间 VxNXd?
C (165)cost adjustment 成本调整 6e*%\2UA
C (166)cost allocation 成本分配 %=y;L:S\p
C (167)cost apportionment 成本分摊 8098y,mQe
C (168)cost attribution 成本归属 jz|VF,l
C (169)cost audit 成本审计 hl`u"?rg
C (170)cost behaviour 成本性态
T&]Na
C (171)cost benefit analysis 成本效益分析 6j_ 678
C (172)cost center 成本中心 9p5= _
C (173)cost driver 成本动因