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注会《审计》英语常用词汇 >w:px$g4
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1.audit 审计 P |c6V
2.attestation 鉴证 ;{]%ceetcu
3.credibility 可信赖程度 IX eb6j8
4.audit of financial statements 财务报表审计 Or&TGwo I
5.agreed-upon procedures 执行商定程序 u1yc
6.high levels of assurance 高水平保证 *iB_$7n`
7.compilation 编制 u</21fz'
8.reliability 可靠性 uS3s
9.relevance 相关性 &6/#
O
10.professional skepticism 职业谨慎 [guJd";
11.objectivity 客观性 \NbMS C&H
12. professional competence 专业胜任能力 B7qm;(?X&
13.Senior/CPA-in-charge 项目经理 7Rr(YoWa
14.audit engagement letter 业务约定书 Pms"YhyZ7
15.recurring audit 连续审计 3n']\V
16.the client 委托人 c ?mCt0Cg
17.change CPA 更换注册会计师 ^ N]u
18.the existing CPA 现任注册会计师 -#v1b>ScY
19.the successor CPA 后任注册会计师 `B;^:u
20.the preceding CPA前任注册会计师 DSyfF&uC
21.issue the audit report 出具审计报告 9)p VDS
22.expert 专家 hV_eb6aj}P
23.the board of directors 董事会 C?Dztkz
24.knowledge of the entity‘ s business 了解被审计单位情况 F9q<MTh
25.assess material misstatement risks评估重大错报风险 (3C6'Wt
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 b_*Y5"(*
27.a general knowledge of —— 初步了解―――的情况 k<uC[)_
28.a more knowledge of—— 进一步了解的情况 x$9UHEb kM
29.the prior year‘s working papers 以前年度工作底稿 )*N]Q
30.minutes of meeting 会议纪要 MyZ@I7Fb,
31.business risks 经营风险 wm|{@z
32.appropriateness 适当性 +*[lp@zU{
33.accounting estimate 会计估计 BnH<-n_
34.management representations 管理层声明
Ch607i=
35.going concern assumption 持续经营假设 My AS'Ki
36.audit plan 审计计划 j+Nun
37.significant audit areas 重点审计领域 8$<jd^w
38.error 错误 c@)k#/[[b
39.fraud舞弊 `,ZsKxI
40.modified or additional procedures 修改或追加审计程序 Klh7&HzR
41.misappropriation of assets 侵占资产 xtL_,ug
42.transactions without substance 虚假交易 ,qJ/Jt$A
43.unusual pressures 异常压力 NKd!i09`
44.the suspected noncompliance 涉嫌存在违法行为 msS5"Qr
45.materialiy 重要性 G"0YCi#I|
46.exceed the materiality level 超过重要性水平 fB[I1Z
47.approach the materiality level 接近重要性水平 XoM+"R"
48.an acceptably low level 可接受水平 P:&XtpP
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 [Y.3miE
50.misstatements or omissions 错报或漏报 ~a&s5E
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51.aggregate 总计 >=c<6#:s<9
52.subsequent events 期后事项 V%?oI]"
l
53.adjust the financial statements 调整财务报表 t {tcy$bw
54.perform additional audit procedures 实施追加的审计程序 F*rU=cu
55.audit risk 审计风险 } pE<P;\]k
56.detection risk 检查风险 xuQ$67F`;z
57.inappropriate audit opinion 不适当的审计意见 uiDK&@RS
58.material misstatement 重大的错报 {ScilT
59.tolerable misstatement 可容忍错报 LhC%`w
60.the acceptable level of detection risk 可接受的检查风险 v-2O{^n
61.assessed level of material misstatement risk 重大错报风险的评估水平 8D[P*?O
62.simall business 小规模企业 B*E:?4(<P
63.accounting system 会计系统 L%9DaK
64.test of control 控制测试 #\1;d8h
65.walk-through test 穿行测试 OOS(YP@b
66.communication 沟通 V*SKWP
67.flow chart 流程图 aH'Sz'|E
68.reperformance of internal control 重新执行 l'T3RC,\
69.audit evidence 审计证据 # 4_'%~-e
70.substantive procedures 实质性程序 a5C% OI<
71.assertions 认定 ac6Lv}w_
72.esistence 存在 B<(v\=xZ
73.occurrence 发生 j`
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74.completeness 完整性 P31}O2 Nh
75.rights and obligations 权利和义务 c?5e| dZz
76.valuation and allocation 计价和分摊 ~]BxM9
77.cutoff 截止 ]&w>p#_C
78.accuracy 准确性 IZBU<1M
79.classification 分类 %M^X>S\%
80.inspection 检查 g76l@QYIU
81.supervision of counting 监盘 v
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82.observation 观察 5mdn77F_
83.confirmation 函证 K5No6dsD
84.computation 计算 H2`aw3
85.analytical procedures 分析程序 F)g.CDQ!c
86.vouch 核对 @x?7J@:
87.trace 追查 bIt%KG{PY6
88.audit sampling 审计抽样 Wfgs[
89.error 误差 Au,xIe!t
90.expected error 预期误差 .^8 x>~
91.population 总体 vBAds
92.sampling risk 抽样风险 B'>(kZYMs
93.non- sampling risk 非抽样风险 0TK+R43_
94.sampling unit 抽样单位 _3- nw
95.statistical sampling 统计抽样 T:IKyb
96.tolerable error 可容忍误差 :a#Mq9ph!
97.the risk of under reliance 信赖不足风险 )?RR1P-ID
98.the risk of over reliance 信赖过度风险 X(kyu
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99.the risk of incorrect rejection 误拒风险 =7pLU+ u
100. the risk of incorrect acceptance 误受风险 w?]k$
101.working trial balance 试算平衡表 YpMQY-n
102.index and cross-referencing 索引和交叉索引 6O8'T`F[
103.cash receipt 现金收入 F-g(Hk|v
104.cash disbursement 现金支出 [xq"[*Evv
105.bank statement 银行对账单 ]+x;tPo
106.bank reconciliation 银行存款余额调节表 .dwb@$
107.balance sheet date 资产负债表日 syhTOhOX
108.net realizable value 可变现净值 `G>
6
109.storeroom 仓库 p>7!"RF:U
110.sale invoice 销售发票 #aUe7~
111.price list 价目表 91|=D
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112.positive confirmation request 积极式询证函 YFgQ!\&59
113.negative confirmation request 消极式询证函 @/i{By^C
114.purchase requisition 请购单 X'4e)E3*O
115.receiving report 验收报告 OJe#s;oH
116.gross margin 毛利 rCqcl
117.manufacturing overhead 制造费用 (cJb/|?3
118.material requisition 领料单 }8J77[>/
119.inventory-taking 存货盘点 s,>1n0a
120.bond certificate 债券 \hv1"WaJ
121.stock certificate 股票 hyv*+FV;
122.audit report 审计报告 JVE]Qb_
123.entity 被审计单位 ;hU56lfZ)X
124.addressee of the audit report 审计报告的收件人 ,!U5;
125.unqualified opinion 无保留意见 sI4Ql0[
126.qualified opinion 保留意见 .n1]Yk;,1
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 ;=.VKW%U
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A (1)ABC 作业基础成本计算 xo/[,rR
A (2)absorbed overhead 已吸收制造费用 `P}T{!P+6
A (3)absorption costing 吸收成本计算 0p\R@{
A (4)account 账户,报表 NY(c4fzl
A (5)accounting postulate 会计假设 wZN<Og+;
A (6)accounting series release 会计公告文件 HI6;=~[
A (7)accounting valuation 会计计价 4SSq5Ve<
A (8)account sale 承销清单 rSDS9Vf(
A (9)accountability concept 经营责任概念 |Z}uN!Jm
A (10)accountancy 会计职业 {<%zcNKl^L
A (11)accountant 会计师 sXxF5&AF0
A (12)accounting 会计 | W:JI
A (13)agency cost 代理成本 Q?rb(u(
A (14)accounting bases 会计基础 !Ziq^o.
A (15)accounting manual 会计手册 Z[:fqvXQ
A (16)accounting period 会计期间 P<
yd
A (17)accounting policies 会计方针 tAH,3Sz( /
A (18)accounting rate of return 会计报酬率 d[;=X .fZ2
A (19)accounting reference date 会计参照日 Fn0Rq9 /@
A (20)accounting reference period 会计参照期间 K|
#%u2C
A (21)accrual concept 应计概念 Hp;Dp!PLa
A (22)accrual expenses 应计费用 [P`t8
A (23)acid test ration 速动比率(酸性测试比率) Pda(O;aNU
A (24)acquisition 购置 "QA <5P
A (25)acquisition accounting 收购会计 kK+<n8R2
A (26)activity based accounting 作业基础成本计算 is_`UD
aB
A (27)adjusting events 调整事项 }l{r9ti
A (28)administrative expenses 行政管理费 44axOk!G[/
A (29)advice note 发货通知 fhlhlOg
A (30)amortization 摊销 zOkU R9
A (31)analytical review 分析性检查 e(E6 t_
A (32)annual equivalent cost 年度等量成本法 ~3 4Ly
A (33)annual report and accounts 年度报告和报表 aV`4M VWOz
A (34)appraisal cost 检验成本 . _JM3o}F
A (35)appropriation account 盈余分配账户 D(6d#c
A (36)articles of association 公司章程细则 X&EcQ
A (37)assets 资产 [|<2BQX
A (38)assets cover 资产保障
X]d["
A (39)asset value per share 每股资产价值 [H$37Hx!
A (40)associated company 联营公司 y1P KoN|K
A (41)attainable standard 可达标准 Q.:SIBP
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A (42)attributable profit 可归属利润 AK%2#}k.
A (43)audit 审计 v7
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A (44)audit report 审计报告 qXmkeidb&W
A (45)auditing standards 审计准则 |,rIB
A (46)authorized share capital 额定股本 -Gjz;/s%XH
A (47)available hours 可用小时 ++ !BSQ e
A (48)avoidable costs 可避免成本
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B (49)back-to-back loan 易币贷款 F/;uN5{o
B (50)backflush accounting 倒退成本计算 bm9@A]yP
B (51)bad debts 坏帐 <wV?B9j
B (52)bad debts ratio 坏帐比率 X=]FVHV;
B (53)bank charges 银行手续费 3gZ|^h6
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B (54)bank overdraft 银行透支 aV3:wp]Gn
B (55)bank reconciliation 银行存款调节表 iDej{95
B (56)bank statement 银行对账单 2VaQxctk
B (57)bankruptcy 破产 =w='qjh
B (58)basis of apportionment 分摊基础 cSy{*K{B
B (59)batch 批量 !U38aHG
B (60)batch costing 分批成本计算 td{M%D,R"
B (61)beta factor B(市场)风险因素 _r0[ z
B (62)bill 账单 1+6)0 OH{
B (63)bill of exchange 汇票 !_<zK:`-L
B (64)bill of landing 提单 qTFktJZw
B (65)bill of materials 用料预计单 Om
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B (66)bill payable 应付票据 V;$ME4B\{
B (67)bill receivable 应收票据 NU>={9!
B (68)bin card 存货记录卡 g2;!AI5f
B (69)bonus 红利 #M$Gj>E%4
B (70)book-keeping 薄记 p%A
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B (71)Boston classification 波士顿分类 luD.3&0n
B (72)breakeven chart 保本图 0 =#)-n
B (73)breakeven point 保本点 L h"K"Uv
B (74)breaking-down time 复位时间 J
WaI[n}
B (75)budget 预算 WO{V,<;
B (76)budget center 预算中心 '?Fw]z1$
B (77)budget cost allowance 预算成本折让 -m*IpDi
B (78)budget manual 预算手册 YB{hQ<W
B (79)budget period 预算期间 eZ+pZ
q
B (80)budgetary control 预算控制 2t'^
B (81)budgeted capacity 预算生产能力 s"5f5Cn/Wh
B (82)burden 制造费用 OrN>4S
B (83)business center 经营中心 |E:q!4?0
B (84)business entity 营业个体 ;w,+x 7
B (85)business unit 经营单位 -7^?40A
B (86)buy-out management 管理性购买产权 tNf?pV77
B (87)by-product 副产品 lt 74`9,f
C (88)called-up share capital 催缴股本 ge*(w{|x
C (89)capacity 生产能力 Z9rmlVU6!
C (90)capacity ratios 生产能力比率 y>}dKbCN
C (91)capital 资本 %\OG#36
C (92)capital assets pricing model资本资产计价模式 QR4!r@*=
C (93)capital commitment 承诺资本 3(D!]ku~m
C (94)capital employed 已运用的资本 &K
Ti[
C (95)capital expenditure 资本支出 z3RD*3b
C (96)capital expenditureauthorization 资本支出核准 26n+v(re
C (97)capital expenditure control 资本支出控制 yhF{
cK=
C (98)capital expenditure proposal资本支出申请 4t3Y/X
C (99)capital funding planning 资本基金筹集计划 ~Y=v@] 2/
C (100)capital gain 资本收益
HPM
ggRs
C (101)capital investment appraisal资本投资评估 w7d(|`
C (102)capital maintenance 资本保全 @&!`.Y oy
C (103)capital resource planning 资本资源计划 <)01]lKH
C (104)capital surplus 资本盈余 {s^vAD<~x3
C (105)capital turnover 资本周转率 UuD
s
C (106)card 记录卡 OhUEp g[
C (107)cash 现金 Imi;EHW
C (108)cash account 现金账户 *fs'%"w-
C (109)cash book 现金账薄 q1C) *8*g
C (110)cash cow 金牛产品 #NU;$&
C (111)cash flow 现金流量 o/Z
C (112)cash discounted 现金贴现 J,@SSmJ`
C (113)cash flow budget 现金流量预算 %mLQ'$
C (114)cash flow statement 现金流量表 9a_B
C (115)cash ledger 现金分类账 C:Tjue{G2
C (116)cash limit 现金限额 p9c`rl_N
C (117)CCA 现时成本会计 ')]K&
C (118)center 中心 ~zdHJ8tYp
C (119)changeover time 变更时间 )3h%2C1uM
C (120)chartered entity 特许经济个体 u#T
Rm?s
C (121)cheque 支票 x4@v$phyH
C (122)cheque register 支票登记薄 JIeKp7;^
C (123)coin analysis 零钱分类 khSb|mR)
C (124)classification 分类 h>jLhj<07W
C (125)clock card 工时卡 /]pBcb|<
C (126)code 代码 &OpGcbf1
C (127)commitment accounting 承诺确认会计 @KtQ~D
C (128)common cost 共同成本 3=r#=u5z
C (129)company limited byguarantee 有限担保责任公司 (N63k1M
C (130)company limited shares 股份有限公司 IB~`Ht8
b
C (131)competitive position 竞争能力状况 $"VgNynq
C (132)concept 概念 _," -25a
C (133)conglomerate 跨行业企业 'rWu}#Nb
C (134)consistency concept 一致性概念 tG1,AkyZ
C (135)consolidated accounts 合并报表 y_aKW4L+
C (136)consolidation accounting 合并会计 8^/V2;~^,>
C (137)consortium 财团 .m',*s<CMQ
C (138)contingency plan 应急计划 i:8g3|JfMe
C (139)contingent liabilities 或有负债 :Bk!Y
K
C (140)continuous operation 连续生产 mM*jdm(!
C (141)contra 抵消 RPH]@
C (142)contract cost 合同成本 A\{dq:
C (143)contract costing 合同成本计算 G8Hj<3`
C (144)contribution 贡献毛益 rgth2y]
C (145)contribution centre 贡献中心 tCkKJ)m
C (146)contribution chart 贡献图 p.Y
=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 p8yn? ~]^
C (148)contribution to salesration 贡献毛益对销售比率 R~9\mi5^UH
C (149)control 控制 v4X\LsOP
C (150)control account 控制帐户 _,S
L;*G4|
C (151)control limits 控制限度 Y8*k18~
C (152)controllability concept 可控制概念 3Zy $NsY3
C (153)controllable cost 可控制成本 {Pi+V
uLE
C (154)conversion cost 加工成本 sY @S
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 jlhyn0
C (156)corporate appraisal 公司评估 CYIp 3D'k
C (157)corporate planning 公司计划 1_chO?&,I
C (158)corporate social reporting 公司社会报告 \W"N{N
C (159)corporation 股份公司 K6vF}A|
C (160)cost 成本 FbvwzZ
C (161)cost account 成本帐户 3Thb0\<"
C (162)cost accounting 成本会计 () l#}H`m
C (163)cost accounting manual 成本手册 1h.Ypzu
C (164)cost accounts calendar 成本报表的日历时间 +59tX2@Q
C (165)cost adjustment 成本调整 Oy U[(
C (166)cost allocation 成本分配 k]J!E-yI8
C (167)cost apportionment 成本分摊 S4n ~wo
C (168)cost attribution 成本归属 k91ctEp9>
C (169)cost audit 成本审计 desrKnY
C (170)cost behaviour 成本性态 [&IJy
C (171)cost benefit analysis 成本效益分析 d E0
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C (172)cost center 成本中心
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C (173)cost driver 成本动因