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注会《审计》英语常用词汇 3OHP-oa.
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1.audit 审计 @18@[ :d"
2.attestation 鉴证 S[UHx}.
3.credibility 可信赖程度 a34'[R
4.audit of financial statements 财务报表审计 G#'3bxI{f+
5.agreed-upon procedures 执行商定程序 ?Gl'-tV
6.high levels of assurance 高水平保证 ( DwIAO/S
7.compilation 编制 kP%W:4l0
8.reliability 可靠性 Kq`Luf
9.relevance 相关性 sTqy-^e7
10.professional skepticism 职业谨慎 e#k9}n^+
11.objectivity 客观性 bl\44VK2'
12. professional competence 专业胜任能力 6__@?XzJ
13.Senior/CPA-in-charge 项目经理 :5?ti
14.audit engagement letter 业务约定书 !U]V?Jpi"
15.recurring audit 连续审计 kETA3(h'
16.the client 委托人 \E.t=XBn
17.change CPA 更换注册会计师 ( ~pcPGUG
18.the existing CPA 现任注册会计师 HH6b{f@
^
19.the successor CPA 后任注册会计师 p)tac*US
20.the preceding CPA前任注册会计师 &F\J%#{
21.issue the audit report 出具审计报告 }Iub{3
0mp
22.expert 专家 VO(Ck\i}
23.the board of directors 董事会 NpD}7t<EF
24.knowledge of the entity‘ s business 了解被审计单位情况
w
B5zp
25.assess material misstatement risks评估重大错报风险 "<6pp4*I
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 <E@7CG.=
27.a general knowledge of —— 初步了解―――的情况 LF%1)x
28.a more knowledge of—— 进一步了解的情况 #`GW7(M
29.the prior year‘s working papers 以前年度工作底稿 U^
Z[6u
30.minutes of meeting 会议纪要 QAi(uL5
31.business risks 经营风险 W _b$E
=
32.appropriateness 适当性 q30WUO;
33.accounting estimate 会计估计 fokT)nf~^8
34.management representations 管理层声明 $?Aez/
35.going concern assumption 持续经营假设 &X+V}
36.audit plan 审计计划 LO.4sO
37.significant audit areas 重点审计领域 NOx&`OU+
38.error 错误 .EloBP
39.fraud舞弊 p{Pa(Z]G
40.modified or additional procedures 修改或追加审计程序 B<1*p,z
41.misappropriation of assets 侵占资产 94APjqV6'
42.transactions without substance 虚假交易 DHt
8 f
43.unusual pressures 异常压力 CX':nai
44.the suspected noncompliance 涉嫌存在违法行为 3N+P~v)T'
45.materialiy 重要性 EFql
g9bK
46.exceed the materiality level 超过重要性水平 4Bx1L+Cg
47.approach the materiality level 接近重要性水平 JIb<>X,
48.an acceptably low level 可接受水平 F:pXdU-xf
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 r
%0
50.misstatements or omissions 错报或漏报 'VJMi5Y(-
51.aggregate 总计 ? |8&!F
52.subsequent events 期后事项 HC{|D>x.
53.adjust the financial statements 调整财务报表 a
#@Q.wL
54.perform additional audit procedures 实施追加的审计程序 c;U\nC<Y
55.audit risk 审计风险 $:u,6|QsS=
56.detection risk 检查风险 + {hxEDz
57.inappropriate audit opinion 不适当的审计意见 sxThz7#i)
58.material misstatement 重大的错报 V2 VsJ
59.tolerable misstatement 可容忍错报 ,;+\!'lS
60.the acceptable level of detection risk 可接受的检查风险 WKah$l
61.assessed level of material misstatement risk 重大错报风险的评估水平 =~=/ d q
62.simall business 小规模企业 1r~lh#_8
63.accounting system 会计系统 1xguG7
64.test of control 控制测试 p~8~EQFj
65.walk-through test 穿行测试 TdKl`"Iy
66.communication 沟通 CPVKz
67.flow chart 流程图 S_bay8L1
68.reperformance of internal control 重新执行 W$'pUhq\H
69.audit evidence 审计证据 9Biw!%a
70.substantive procedures 实质性程序 yFpHRfF}
71.assertions 认定 'R,d?ikY
72.esistence 存在 &V=54n=O?
73.occurrence 发生 G4x.''r&Sl
74.completeness 完整性 p1?}"bHk
75.rights and obligations 权利和义务 k5/nAaiVE
76.valuation and allocation 计价和分摊 H<1?<1^
77.cutoff 截止 +W;B8^imG
78.accuracy 准确性 d:pp,N~2o
79.classification 分类 5)nv
80.inspection 检查 NWAF4i&$
81.supervision of counting 监盘 EPa3Yb?BGb
82.observation 观察 c<DYk
f
83.confirmation 函证 9d{W/t?NH
84.computation 计算 ;~1r{kXxA"
85.analytical procedures 分析程序 l4/TJ%`MG
86.vouch 核对 _O!D*=I
87.trace 追查 h[Iu_#HMa
88.audit sampling 审计抽样 Hzj*X}X#K
89.error 误差 O"#`i{^?2
90.expected error 预期误差 .\d0lJSr
91.population 总体 19N:9;Ixz
92.sampling risk 抽样风险 b]JN23IS2
93.non- sampling risk 非抽样风险 z!3Z^d`
94.sampling unit 抽样单位 -:~`g*3#
95.statistical sampling 统计抽样 lwY{rWo
96.tolerable error 可容忍误差 JxLH]1b
97.the risk of under reliance 信赖不足风险 3?O|X+$p
98.the risk of over reliance 信赖过度风险 F}AbA pTv
99.the risk of incorrect rejection 误拒风险 6sZRR{'
100. the risk of incorrect acceptance 误受风险 ttsB'|ps
101.working trial balance 试算平衡表 +%<Jr<~W
102.index and cross-referencing 索引和交叉索引 ?s?uoZ
/2
103.cash receipt 现金收入 L3GJq{t
104.cash disbursement 现金支出 X~DXx/9
105.bank statement 银行对账单 O,>&w5
106.bank reconciliation 银行存款余额调节表 D/:)rj14b
107.balance sheet date 资产负债表日 7q^/.:wlf
108.net realizable value 可变现净值 Tb)x8-0
109.storeroom 仓库 4`UT_LcI
110.sale invoice 销售发票 _bd#C
111.price list 价目表 -$0S#/)Z
112.positive confirmation request 积极式询证函 L|Ydd!m
113.negative confirmation request 消极式询证函 FRg6-G/S
114.purchase requisition 请购单 xaS
115.receiving report 验收报告 s Y6'y'a95
116.gross margin 毛利 u!-eP7;7
117.manufacturing overhead 制造费用 7
%|>7
118.material requisition 领料单 s{,e^T
119.inventory-taking 存货盘点 c:6w >:
120.bond certificate 债券 |X.z|wKT6
121.stock certificate 股票 nB]Q^~jX
122.audit report 审计报告 i4p
JIb
123.entity 被审计单位 kp6x6%{K\
124.addressee of the audit report 审计报告的收件人 \\lC"Z#J`
125.unqualified opinion 无保留意见 Q:M>!|
126.qualified opinion 保留意见 [T%blaSX
127.disclaimer of opinion 无法表示意见 Ck:J
128.adverse opinion 否定意见 \k,bz0
i3"sArP"|
A (1)ABC 作业基础成本计算 {S}@P~H=
A (2)absorbed overhead 已吸收制造费用 q
kKABow
A (3)absorption costing 吸收成本计算 .UYpPuAkn
A (4)account 账户,报表 [>:gwl
_\
A (5)accounting postulate 会计假设 >YfOR%mS4
A (6)accounting series release 会计公告文件 RnrM
rOh
A (7)accounting valuation 会计计价 VM!x)i9z
A (8)account sale 承销清单 =z/F=1^<
A (9)accountability concept 经营责任概念 l
xfdJNb
A (10)accountancy 会计职业 OKqpc;y:D
A (11)accountant 会计师 h+W^k+~(
A (12)accounting 会计 1A)~Y
A (13)agency cost 代理成本 B1M/5cr.
A (14)accounting bases 会计基础 {_~G+rqY
A (15)accounting manual 会计手册 %:,=J
A (16)accounting period 会计期间 [o.zar82
A (17)accounting policies 会计方针 ul?BKV+3E
A (18)accounting rate of return 会计报酬率 '=H^m D+gl
A (19)accounting reference date 会计参照日 9y5\4&v
A (20)accounting reference period 会计参照期间 XZInu5(
A (21)accrual concept 应计概念 PsgzDhRv
A (22)accrual expenses 应计费用 oW[,EW+u
A (23)acid test ration 速动比率(酸性测试比率) `Z/ IW
A (24)acquisition 购置 5a
~tp'
A (25)acquisition accounting 收购会计 l(5-
Cr
A (26)activity based accounting 作业基础成本计算 W.|6$hRl)
A (27)adjusting events 调整事项 J qUVGEg
A (28)administrative expenses 行政管理费
c6HU'%v
A (29)advice note 发货通知 (<l2 ^H
A (30)amortization 摊销 <J)A_Kx[57
A (31)analytical review 分析性检查 vdm?d/0(^
A (32)annual equivalent cost 年度等量成本法 8w&rj-
A (33)annual report and accounts 年度报告和报表 XNUqZ-M:
A (34)appraisal cost 检验成本 9^='&U9sr
A (35)appropriation account 盈余分配账户 $<cZ<g5)
A (36)articles of association 公司章程细则 xu=B
A (37)assets 资产 +V@=G &Ou0
A (38)assets cover 资产保障 E(tBN]W.
A (39)asset value per share 每股资产价值 NXBOo
A (40)associated company 联营公司 \V>%yl{8
A (41)attainable standard 可达标准 (L>[,YO9
F[EblJ
A (42)attributable profit 可归属利润 j/<y
A (43)audit 审计 xp&!Cl>C3\
A (44)audit report 审计报告 qN[7zsaj
A (45)auditing standards 审计准则 <L~xR5
A (46)authorized share capital 额定股本 XijLS7Aw|
A (47)available hours 可用小时 EaD@clJS
A (48)avoidable costs 可避免成本 n@;x!c< +
B (49)back-to-back loan 易币贷款 m0Syxb
B (50)backflush accounting 倒退成本计算 0
s|LK
B (51)bad debts 坏帐 rk/
c
B (52)bad debts ratio 坏帐比率 *Zi%Q[0Me
B (53)bank charges 银行手续费 ik*
)j
B (54)bank overdraft 银行透支 n\-_i2yy
B (55)bank reconciliation 银行存款调节表 pRvs;klf
B (56)bank statement 银行对账单 HY4E
B (57)bankruptcy 破产 3\n{,Q
B (58)basis of apportionment 分摊基础 r^t{Ii~
B (59)batch 批量 8 %j
{4$
B (60)batch costing 分批成本计算 qffSq](D
.
B (61)beta factor B(市场)风险因素 %vt SeJ
B (62)bill 账单 7V{"!V5
B (63)bill of exchange 汇票 51
0XDl~b
B (64)bill of landing 提单 r`&|)
Hx
B (65)bill of materials 用料预计单 \Byk`}
9
B (66)bill payable 应付票据 WcwW@cY7\
B (67)bill receivable 应收票据 EQJ_$
6
B (68)bin card 存货记录卡 Kk>qgi$
B (69)bonus 红利 g>xUS_d>
B (70)book-keeping 薄记 U%DF!~n
B (71)Boston classification 波士顿分类 G}#/`]o!K
B (72)breakeven chart 保本图 %Z[/U
B (73)breakeven point 保本点 bH/pa#G(
B (74)breaking-down time 复位时间 YC&jKx .>
B (75)budget 预算 m"(d%N7
B (76)budget center 预算中心 @JEmybu
B (77)budget cost allowance 预算成本折让
p=+*g.,O
B (78)budget manual 预算手册 (oitCIV
B (79)budget period 预算期间 (+LR u1z
B (80)budgetary control 预算控制 '[ g)v
B (81)budgeted capacity 预算生产能力 N>fYH.c3Y
B (82)burden 制造费用 yVI;s|jG
B (83)business center 经营中心 g!p_c
B (84)business entity 营业个体 n
[Xzo}
B (85)business unit 经营单位 oPu|Q^I=
B (86)buy-out management 管理性购买产权 V$<G)dwUG5
B (87)by-product 副产品 kbYg4t]FH
C (88)called-up share capital 催缴股本 z8(R.TB
C (89)capacity 生产能力 F|Dz]ar
C (90)capacity ratios 生产能力比率 tnF9Vj[#%_
C (91)capital 资本 '?G[T28
C (92)capital assets pricing model资本资产计价模式 3y=<w|4F
C (93)capital commitment 承诺资本 4@]xn
C (94)capital employed 已运用的资本 c =N]!
,MO
C (95)capital expenditure 资本支出 *_<*bhR<
C (96)capital expenditureauthorization 资本支出核准 to!W={S<ol
C (97)capital expenditure control 资本支出控制 <,pLW~2-"
C (98)capital expenditure proposal资本支出申请 FPMSaN P
C (99)capital funding planning 资本基金筹集计划 K%c ATA3
C (100)capital gain 资本收益 <`xRqe:&9
C (101)capital investment appraisal资本投资评估 HS
`bto0*
C (102)capital maintenance 资本保全 \8*,&ak%
C (103)capital resource planning 资本资源计划 !+A"Lej
C (104)capital surplus 资本盈余 5d?!<(e6
C (105)capital turnover 资本周转率 _%Jl&0%q
C (106)card 记录卡 }C{}oLz
C (107)cash 现金 (C l`+ V
C (108)cash account 现金账户 (>LHj]}K
C (109)cash book 现金账薄 [B~zoB(
C (110)cash cow 金牛产品 A-7wkZ.H
C (111)cash flow 现金流量 ,-7/]h,l
C (112)cash discounted 现金贴现 P\X=*
C (113)cash flow budget 现金流量预算 7 xp1\j0
C (114)cash flow statement 现金流量表 kh?#={]Z
C (115)cash ledger 现金分类账 e.}3OK
C (116)cash limit 现金限额 R)d99j^"
C (117)CCA 现时成本会计 K_&c5(-(_
C (118)center 中心 ^?6
W<
C (119)changeover time 变更时间 g;-+7ViIr
C (120)chartered entity 特许经济个体 h#@4@x{
C (121)cheque 支票 Ie2w0Cs28
C (122)cheque register 支票登记薄 =tf@4_
C (123)coin analysis 零钱分类 7zg)h
C (124)classification 分类 cPx~|,)l
C (125)clock card 工时卡 O&3r*vd
C (126)code 代码 c#n4zdQd]5
C (127)commitment accounting 承诺确认会计 5"}y\
C (128)common cost 共同成本 D0#T-B\#
C (129)company limited byguarantee 有限担保责任公司 Lov.E3S6;
C (130)company limited shares 股份有限公司 b
5F4+
C (131)competitive position 竞争能力状况 =MJ-s;raq
C (132)concept 概念 8tV=fSHd
C (133)conglomerate 跨行业企业 yul<n>X|
C (134)consistency concept 一致性概念 {(M&-~Yh
C (135)consolidated accounts 合并报表 )'j_D<
C (136)consolidation accounting 合并会计 7#Uz*G\iZ
C (137)consortium 财团 [>$\s=` h
C (138)contingency plan 应急计划 V`g\ja*Y
C (139)contingent liabilities 或有负债 rysP)e
C (140)continuous operation 连续生产 + 9\:$wMN
C (141)contra 抵消 4T==A#Z
C (142)contract cost 合同成本 .Y u<
%
C (143)contract costing 合同成本计算 ;/?Z<[B
C (144)contribution 贡献毛益 v7o?GQ75
C (145)contribution centre 贡献中心 *or2
C (146)contribution chart 贡献图 :$M9XZ~\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3@PUg(M
C (148)contribution to salesration 贡献毛益对销售比率 3R<ME c
C (149)control 控制 jU]]:S4xD/
C (150)control account 控制帐户 -uv
9(r\P
C (151)control limits 控制限度 M.xhVgFf)
C (152)controllability concept 可控制概念 J.bFv/R
C (153)controllable cost 可控制成本 Q?
<-`7
C (154)conversion cost 加工成本 )g9)IF
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~^lH ^J
C (156)corporate appraisal 公司评估 io9y;S"+
C (157)corporate planning 公司计划 }t@f|TX
C (158)corporate social reporting 公司社会报告 l~]hGLviJE
C (159)corporation 股份公司 %uGleY]~
C (160)cost 成本 cy=I0
C (161)cost account 成本帐户 }b_R5U$@@
C (162)cost accounting 成本会计 MekT?KPQ{L
C (163)cost accounting manual 成本手册 CN\|_y
C (164)cost accounts calendar 成本报表的日历时间 C2+{U
C (165)cost adjustment 成本调整 mP9cBLz
C (166)cost allocation 成本分配 !dfS|BA]
C (167)cost apportionment 成本分摊 *F\T}k7
C (168)cost attribution 成本归属 xb4Pt`x)rS
C (169)cost audit 成本审计 <Jwi~I=^
C (170)cost behaviour 成本性态 9G
MH*=3[=
C (171)cost benefit analysis 成本效益分析 %^a]J"Ydi8
C (172)cost center 成本中心 DC?21[60
C (173)cost driver 成本动因