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注会《审计》英语常用词汇 p4wr`"Zz
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1.audit 审计 9+Nw/eszO
2.attestation 鉴证 L'9N9CR{i
3.credibility 可信赖程度 c3k|G<C2
4.audit of financial statements 财务报表审计 sX:lE^)-z
5.agreed-upon procedures 执行商定程序 (1){A8=?o
6.high levels of assurance 高水平保证 ut5yf$%
7.compilation 编制 s;{K!L@
8.reliability 可靠性 G$5m$\K
9.relevance 相关性 %S#WPD'Y
10.professional skepticism 职业谨慎 -_~)f{KN@
11.objectivity 客观性 n
)K6i7]xk
12. professional competence 专业胜任能力 SLoo:)
13.Senior/CPA-in-charge 项目经理 .wc
= ]
14.audit engagement letter 业务约定书 Kx6y"
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15.recurring audit 连续审计 =!,Gst_
16.the client 委托人 jO)&KEh
17.change CPA 更换注册会计师 Np)aS[9W
18.the existing CPA 现任注册会计师 0H:dv:#WAI
19.the successor CPA 后任注册会计师 np6HUH
20.the preceding CPA前任注册会计师 2c:f<>r0y
21.issue the audit report 出具审计报告 ]}LGbv"`A
22.expert 专家 S()Za@ [a$
23.the board of directors 董事会 arh@`'Q
24.knowledge of the entity‘ s business 了解被审计单位情况 k'+}92
o
25.assess material misstatement risks评估重大错报风险 4P kfUMX
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 o4)hxs
27.a general knowledge of —— 初步了解―――的情况 7GZq|M_:y
28.a more knowledge of—— 进一步了解的情况 uD)-V;}P@;
29.the prior year‘s working papers 以前年度工作底稿 /#t&~E_|
30.minutes of meeting 会议纪要 6^YJ] w
31.business risks 经营风险 509Q0 [k
32.appropriateness 适当性 FA$zZs10\
33.accounting estimate 会计估计 '6zd;l9Z
34.management representations 管理层声明 r4
eUZ .8R
35.going concern assumption 持续经营假设 C6@t
36.audit plan 审计计划 +?d} 7zh
37.significant audit areas 重点审计领域 (@&I_>2Q
38.error 错误 km\%BD~
39.fraud舞弊 <NB41/
40.modified or additional procedures 修改或追加审计程序 'b[0ci
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41.misappropriation of assets 侵占资产 t(?<#KUB-
42.transactions without substance 虚假交易 ixw(c&gL
43.unusual pressures 异常压力 Dip*}8$o(w
44.the suspected noncompliance 涉嫌存在违法行为 77We;a
45.materialiy 重要性 -M61Mw1
46.exceed the materiality level 超过重要性水平 ?R6`qe_F
47.approach the materiality level 接近重要性水平 =!<G!^
48.an acceptably low level 可接受水平 ]\;xN~l
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 |9,UaA
50.misstatements or omissions 错报或漏报 ((MLM3zJ
51.aggregate 总计 0Nr\2|
52.subsequent events 期后事项 ;^-:b(E
53.adjust the financial statements 调整财务报表 P s#>y&
54.perform additional audit procedures 实施追加的审计程序 f a5]a
55.audit risk 审计风险 8H
$ #+^lW
56.detection risk 检查风险 CC8k&u,
57.inappropriate audit opinion 不适当的审计意见 *Bw #c
j
58.material misstatement 重大的错报 QIA R
59.tolerable misstatement 可容忍错报 C\Ayv)S#2
60.the acceptable level of detection risk 可接受的检查风险 Hed$ytMaGz
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?`P2'i<b
62.simall business 小规模企业 #T%zfcUj
63.accounting system 会计系统 j Z'&0x"U
64.test of control 控制测试 3N<&u
65.walk-through test 穿行测试 P
qEAqP
66.communication 沟通 m6U8)!)T
67.flow chart 流程图 H/jm
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68.reperformance of internal control 重新执行 \ 4gXY$`@
69.audit evidence 审计证据 gq 4 . d
70.substantive procedures 实质性程序 7rIlTrG
71.assertions 认定 6k9Lx C:M
72.esistence 存在 <lo`q<q
73.occurrence 发生 V0NVGRQ
74.completeness 完整性 yJ/#"z=h?
75.rights and obligations 权利和义务 #nEL~&
76.valuation and allocation 计价和分摊 i6>R qP!69
77.cutoff 截止 gaeOgP.0
78.accuracy 准确性 `K?1L{p'4
79.classification 分类 v2J0u:#,
80.inspection 检查 `-O=>U5nH
81.supervision of counting 监盘 ;Qa;@
82.observation 观察 y Nva1I
83.confirmation 函证 ~3=2=Uf
84.computation 计算 ~ hm`uP
85.analytical procedures 分析程序 =Ahw%`/&}]
86.vouch 核对 &r@H(}$1\
87.trace 追查 r~oSP^e'
88.audit sampling 审计抽样 V^En8
89.error 误差 4VFc|g
90.expected error 预期误差 YzV(nEW
91.population 总体 c{>|o
92.sampling risk 抽样风险 {A3m+_8
93.non- sampling risk 非抽样风险 t!jwY /T
94.sampling unit 抽样单位 3w'W~
95.statistical sampling 统计抽样 D[~}uZ4\
96.tolerable error 可容忍误差 q^Inb)FeN
97.the risk of under reliance 信赖不足风险 |s|/]aD}o
98.the risk of over reliance 信赖过度风险 jG8;]XP
99.the risk of incorrect rejection 误拒风险 btQet.
100. the risk of incorrect acceptance 误受风险 h7?.2Q&S
101.working trial balance 试算平衡表 QymD-A"P
102.index and cross-referencing 索引和交叉索引 :[?!\m%0
103.cash receipt 现金收入 :qnokrGzB
104.cash disbursement 现金支出 Cef7+fa
105.bank statement 银行对账单 `Bu9Nq
106.bank reconciliation 银行存款余额调节表 xOIg|2^8
107.balance sheet date 资产负债表日 Zh,]J `
108.net realizable value 可变现净值 RVP 18ub.S
109.storeroom 仓库 k7Oy5$##
110.sale invoice 销售发票 8c).8RL f
111.price list 价目表 W5/};K\.
112.positive confirmation request 积极式询证函 1Z:R,\+L
113.negative confirmation request 消极式询证函 yW>R RE;
114.purchase requisition 请购单 b-nY xd
115.receiving report 验收报告 HRHrSf7
116.gross margin 毛利 Gl>E[iO
117.manufacturing overhead 制造费用 a#QByP
118.material requisition 领料单 t/ eo]
119.inventory-taking 存货盘点 U Um|@
120.bond certificate 债券 wOcg4HlW
121.stock certificate 股票 4Hd Si
122.audit report 审计报告 q^6N+ ^}QN
123.entity 被审计单位 PP-kz;|
124.addressee of the audit report 审计报告的收件人 .e$%[)D
125.unqualified opinion 无保留意见 sR!+d:LJ4
126.qualified opinion 保留意见 s3< F
127.disclaimer of opinion 无法表示意见 V}:'Xgp*N
128.adverse opinion 否定意见 %MuaW(I o
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A (1)ABC 作业基础成本计算 ~B]jV$=
A (2)absorbed overhead 已吸收制造费用 cY~M4:vgT
A (3)absorption costing 吸收成本计算 W.$6pzB(
A (4)account 账户,报表 6
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A (5)accounting postulate 会计假设 d h?dO`
A (6)accounting series release 会计公告文件 w,
7Cr
A (7)accounting valuation 会计计价 {F!v+W>
A (8)account sale 承销清单 Y)OBTX
A (9)accountability concept 经营责任概念 5)*6V&
A (10)accountancy 会计职业 \n(ROf^'
A (11)accountant 会计师 I>Y{>S
A (12)accounting 会计 Bb_Q_<DTs
A (13)agency cost 代理成本 :rL?1"
A (14)accounting bases 会计基础 YkI9d&ib+
A (15)accounting manual 会计手册 $WClpvVj
A (16)accounting period 会计期间 H ;wR
A (17)accounting policies 会计方针 ~oFh>9u
A (18)accounting rate of return 会计报酬率 H9E(\)@
A (19)accounting reference date 会计参照日 ;NG1{]|Z
A (20)accounting reference period 会计参照期间 Nm"<!a<F
A (21)accrual concept 应计概念 sDAK\#z
A (22)accrual expenses 应计费用 Gc^t%Ue-H)
A (23)acid test ration 速动比率(酸性测试比率) @T/q d>T o
A (24)acquisition 购置 to51hjV
A (25)acquisition accounting 收购会计 ?\M)WDO
A (26)activity based accounting 作业基础成本计算 4
P
f+]R
A (27)adjusting events 调整事项 U/5$%0)
A (28)administrative expenses 行政管理费 f?5A"-NS
A (29)advice note 发货通知 e&ts\0
A (30)amortization 摊销 7vq
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A (31)analytical review 分析性检查 (GNEYf|
A (32)annual equivalent cost 年度等量成本法 ^(g_.>
A (33)annual report and accounts 年度报告和报表 S;h&5.p
A (34)appraisal cost 检验成本 ki4Xp'IK
A (35)appropriation account 盈余分配账户 dFMAh&:>
A (36)articles of association 公司章程细则 ZR6&AiL(Bj
A (37)assets 资产 _G[6+g5|
A (38)assets cover 资产保障 3 69Zu4|u
A (39)asset value per share 每股资产价值 l_ b_-p
A (40)associated company 联营公司 h[,XemwX
A (41)attainable standard 可达标准 UeNF^6sWu0
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A (42)attributable profit 可归属利润 l{QC}{Ejc2
A (43)audit 审计 Kk>DYHZ6y
A (44)audit report 审计报告 /]g>#J%b
A (45)auditing standards 审计准则 7P
c(<Ui+
A (46)authorized share capital 额定股本 fOLnK
y#
A (47)available hours 可用小时 zg)|rm
A (48)avoidable costs 可避免成本 qZP:@r"
B (49)back-to-back loan 易币贷款 aC}p^Nkr"k
B (50)backflush accounting 倒退成本计算 q55M8B 4w
B (51)bad debts 坏帐 S!<"Swf:
B (52)bad debts ratio 坏帐比率 PMY~^S4O
B (53)bank charges 银行手续费 cPSti
B (54)bank overdraft 银行透支 "G@E6{/
B (55)bank reconciliation 银行存款调节表 :^5>wDu{
B (56)bank statement 银行对账单 G4O3h Y.`
B (57)bankruptcy 破产 &rcdr+'
B (58)basis of apportionment 分摊基础 s*eyTm
B (59)batch 批量 w?i)/q
B (60)batch costing 分批成本计算 N-xnen
ci
B (61)beta factor B(市场)风险因素 -FaaFw:Z;A
B (62)bill 账单 k3#wLJ
B (63)bill of exchange 汇票 y%FYXwR{
B (64)bill of landing 提单 eq{
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B (65)bill of materials 用料预计单 !9PX\Xbn
B (66)bill payable 应付票据 JC/d:.
B (67)bill receivable 应收票据 5Vm Eyb
B (68)bin card 存货记录卡 >I|<^$/
B (69)bonus 红利 X4Lsvvz%@
B (70)book-keeping 薄记 *s~i 2}
B (71)Boston classification 波士顿分类 IE|,~M2
B (72)breakeven chart 保本图 -GFwFkWm
B (73)breakeven point 保本点 q{[1fE"[K4
B (74)breaking-down time 复位时间 g(1"GKg
3K
B (75)budget 预算 y%JF8R;n
B (76)budget center 预算中心 _E&U?>g+
B (77)budget cost allowance 预算成本折让 YT][\x
B (78)budget manual 预算手册 r<v_CFJ
B (79)budget period 预算期间 b13nE.
B (80)budgetary control 预算控制 mcCB7<.
e
B (81)budgeted capacity 预算生产能力 u
6f4yQ
B (82)burden 制造费用 *XHj)
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B (83)business center 经营中心 $@68=
B (84)business entity 营业个体 RZ<.\N
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B (85)business unit 经营单位 7WXiG0
B (86)buy-out management 管理性购买产权 K[n<+e;G
B (87)by-product 副产品 [+_\z',u
C (88)called-up share capital 催缴股本 5%'o%`?i
C (89)capacity 生产能力 \6
U 2-m'
C (90)capacity ratios 生产能力比率 }!Xf&c{7{
C (91)capital 资本 Z`|> tbOfZ
C (92)capital assets pricing model资本资产计价模式 9OH.&g
C (93)capital commitment 承诺资本 Un]DFu
C (94)capital employed 已运用的资本 &&ja|o-
C (95)capital expenditure 资本支出 d4Ixuux<3
C (96)capital expenditureauthorization 资本支出核准 B5D3_iX]
C (97)capital expenditure control 资本支出控制 gNG.l
C (98)capital expenditure proposal资本支出申请 5[1@`6j
C (99)capital funding planning 资本基金筹集计划 IcRM4Ib))Q
C (100)capital gain 资本收益 %s]U@Ku(a
C (101)capital investment appraisal资本投资评估 coW)_~U|
C (102)capital maintenance 资本保全 y(V&z"wk[
C (103)capital resource planning 资本资源计划 `Yg7,{A\J
C (104)capital surplus 资本盈余 i[mC3ghM6,
C (105)capital turnover 资本周转率 /F
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C (106)card 记录卡 P>>f{3e.
C (107)cash 现金 !,I7 ?O
C (108)cash account 现金账户 ^*HVP*
C (109)cash book 现金账薄 | h
C (110)cash cow 金牛产品 |C^
c0
C (111)cash flow 现金流量 5aa}FdUq
C (112)cash discounted 现金贴现
b$PT_!d
C (113)cash flow budget 现金流量预算 /5&3WG&<u
C (114)cash flow statement 现金流量表 "0!~g/X`rK
C (115)cash ledger 现金分类账 l#
}As.o}
C (116)cash limit 现金限额 2*N&q|ED
C (117)CCA 现时成本会计 /j`i/Ha1
C (118)center 中心 ,G/\@x%
C (119)changeover time 变更时间 pM1=UF
C (120)chartered entity 特许经济个体 %g!yccD9
C (121)cheque 支票 0TpBSyx.
C (122)cheque register 支票登记薄 3csm`JVK
C (123)coin analysis 零钱分类 5w]DncdQ~
C (124)classification 分类 c(QG4.)m
C (125)clock card 工时卡 '#;,oX~5
C (126)code 代码 + 8MW$ m$
C (127)commitment accounting 承诺确认会计 =1%zI%
C (128)common cost 共同成本 Xw&QrTDS`
C (129)company limited byguarantee 有限担保责任公司 SD)5?{6<
C (130)company limited shares 股份有限公司 Bu*W1w\
C (131)competitive position 竞争能力状况 !#}v:~[A
C (132)concept 概念 Bl>_&A)
C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 0sq=5 BnO
C (135)consolidated accounts 合并报表 #j(q/
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C (136)consolidation accounting 合并会计 c#]'#+aH
C (137)consortium 财团 SSl8
C (138)contingency plan 应急计划 Zm"!E6`69
C (139)contingent liabilities 或有负债 GN"M:L^k`
C (140)continuous operation 连续生产 K,`).YK
C (141)contra 抵消 R[mH35D/
C (142)contract cost 合同成本 DLwC5Iir
C (143)contract costing 合同成本计算 L7~+x^kw
C (144)contribution 贡献毛益 "Nk=g~|
C (145)contribution centre 贡献中心 G%V=idU*"
C (146)contribution chart 贡献图 r[C3u[
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 WLg6-@kxXs
C (148)contribution to salesration 贡献毛益对销售比率 9}K(Q=
C (149)control 控制 #
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C (150)control account 控制帐户 EM>c%BH<N
C (151)control limits 控制限度 @&nx;K6h
C (152)controllability concept 可控制概念 'sT}DX(7M
C (153)controllable cost 可控制成本 2?#y
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C (154)conversion cost 加工成本 |TQe
dC
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 .{'Uvn
C (156)corporate appraisal 公司评估 [[Jv)?jm
C (157)corporate planning 公司计划 J4Q)`Y\~
C (158)corporate social reporting 公司社会报告 ~:P8g<w
C (159)corporation 股份公司 $71D)*{P
C (160)cost 成本 wiK@o$S-
C (161)cost account 成本帐户 r|
6S
C (162)cost accounting 成本会计 G#9o?
C (163)cost accounting manual 成本手册 N\CEocU
C (164)cost accounts calendar 成本报表的日历时间 Z9;nC zHm
C (165)cost adjustment 成本调整 |k['wqn"
C (166)cost allocation 成本分配 Mipm&5R
C (167)cost apportionment 成本分摊 X:xC>4]gG'
C (168)cost attribution 成本归属 9TbS>o
C (169)cost audit 成本审计 YW4bm
C (170)cost behaviour 成本性态 Skr
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C (171)cost benefit analysis 成本效益分析 o2 T/IJP
C (172)cost center 成本中心 <{-(\>f!9
C (173)cost driver 成本动因