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注会《审计》英语常用词汇 thjr1y.e
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1.audit 审计 I dK*IA4
2.attestation 鉴证 nBy-/BU&
3.credibility 可信赖程度 )lG}B U.
4.audit of financial statements 财务报表审计 m#_BF#
5.agreed-upon procedures 执行商定程序 GwX)~.i
6.high levels of assurance 高水平保证 .9J^\%JD
7.compilation 编制 Zxebv#4
8.reliability 可靠性 H$`U]
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9.relevance 相关性 z !K2UTX
10.professional skepticism 职业谨慎 S\GWMB!oF
11.objectivity 客观性 p6DI7<C<H
12. professional competence 专业胜任能力 V:\:[KcL^
13.Senior/CPA-in-charge 项目经理 PCT&d)}
14.audit engagement letter 业务约定书 q/s-".%P
15.recurring audit 连续审计 m$vq%[/#
16.the client 委托人 R@c] )\^]
17.change CPA 更换注册会计师 25X|N=}
18.the existing CPA 现任注册会计师 Zbczbnj
19.the successor CPA 后任注册会计师 UmR)L!QT8
20.the preceding CPA前任注册会计师 vk7IqlEQ
21.issue the audit report 出具审计报告 T?8BAxC?K
22.expert 专家 Ip
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23.the board of directors 董事会 R"
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24.knowledge of the entity‘ s business 了解被审计单位情况 &^`Wtd~g
25.assess material misstatement risks评估重大错报风险 \BHZRytQF
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 H:.~!
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27.a general knowledge of —— 初步了解―――的情况 |`T7}U
28.a more knowledge of—— 进一步了解的情况 Fb,*;M1'
29.the prior year‘s working papers 以前年度工作底稿 }B0[S_mw
30.minutes of meeting 会议纪要 ,DFN:uf=l
31.business risks 经营风险 q{w|`vIb
32.appropriateness 适当性 !tq]kKJ3:
33.accounting estimate 会计估计 iv*RE9?^
34.management representations 管理层声明 ?!RbS#QV}
35.going concern assumption 持续经营假设 gj^)T_E_
36.audit plan 审计计划 fG\"p
37.significant audit areas 重点审计领域 `l|Oj$
38.error 错误 }qWnn>h9xv
39.fraud舞弊 L^qCE-[
40.modified or additional procedures 修改或追加审计程序 13?:a[~=Y
41.misappropriation of assets 侵占资产 z^9oaoTl
42.transactions without substance 虚假交易 64'2ICf#m
43.unusual pressures 异常压力 P^te
44.the suspected noncompliance 涉嫌存在违法行为 mV}b
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45.materialiy 重要性 [n"eD4 )K|
46.exceed the materiality level 超过重要性水平 )Jt.
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47.approach the materiality level 接近重要性水平 j/t%7,
48.an acceptably low level 可接受水平 bB<S4@jF8z
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 1>*oN
50.misstatements or omissions 错报或漏报 h0F=5| B
51.aggregate 总计 L?ZSfm2<
52.subsequent events 期后事项 pA8bFtt
53.adjust the financial statements 调整财务报表 aE0R{yup Z
54.perform additional audit procedures 实施追加的审计程序 .@{v{
55.audit risk 审计风险 LATizu
56.detection risk 检查风险 h,\{s_b
57.inappropriate audit opinion 不适当的审计意见 "}()/
58.material misstatement 重大的错报 `:&RB4Z
59.tolerable misstatement 可容忍错报 U$2Em0HO}
60.the acceptable level of detection risk 可接受的检查风险 kqB# 9
61.assessed level of material misstatement risk 重大错报风险的评估水平 ';R]`vWFe
62.simall business 小规模企业 P%R!\i
63.accounting system 会计系统 i*$+>3
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64.test of control 控制测试 .>W [
65.walk-through test 穿行测试 vA6`};|
66.communication 沟通 V7WL Gy.,
67.flow chart 流程图 W3~u J(
68.reperformance of internal control 重新执行 >lIzeEW#
69.audit evidence 审计证据 `)cI^!
70.substantive procedures 实质性程序 3P!OP{`
71.assertions 认定 >vD}gGBe
72.esistence 存在 (Z<@dkO?)
73.occurrence 发生 k<*v6
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74.completeness 完整性 SY
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75.rights and obligations 权利和义务 %ddH4Q/p
76.valuation and allocation 计价和分摊 C]b:#S ${
77.cutoff 截止 syu/"KY^!
78.accuracy 准确性 I'xc$f_+
79.classification 分类 Rxdj}xy
80.inspection 检查 /T6bc^nOW
81.supervision of counting 监盘 Sfe[z=7S
82.observation 观察 i6yA>#^
83.confirmation 函证 kk5&lak2V
84.computation 计算 3>n&u,Xe
85.analytical procedures 分析程序 UG\2wH_
86.vouch 核对 UXji$|ET6
87.trace 追查 (A=PDjP!
88.audit sampling 审计抽样 ou0TKE9
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89.error 误差 (-yif&
90.expected error 预期误差 E^J &?-
91.population 总体 6W_:w
92.sampling risk 抽样风险 &&CrF~
93.non- sampling risk 非抽样风险 ~AD>@;8fG
94.sampling unit 抽样单位 6n/=n%US
95.statistical sampling 统计抽样 |8E~C~d
96.tolerable error 可容忍误差 L:C/PnIV
97.the risk of under reliance 信赖不足风险 !{*yWpZ:
98.the risk of over reliance 信赖过度风险 XOX$uLm
99.the risk of incorrect rejection 误拒风险 dWzf C@]
100. the risk of incorrect acceptance 误受风险 AyQ5jkIE^{
101.working trial balance 试算平衡表 oi`L ;w|]
102.index and cross-referencing 索引和交叉索引 2XL^A[?
103.cash receipt 现金收入 e!0xh
104.cash disbursement 现金支出 ^+-
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105.bank statement 银行对账单 > 3&
106.bank reconciliation 银行存款余额调节表 R@grY:h
107.balance sheet date 资产负债表日 'bR
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108.net realizable value 可变现净值 ^/Hf$tYI!`
109.storeroom 仓库 UG44 oKB
110.sale invoice 销售发票 gK~Z Ch
111.price list 价目表 kYCm5g3u
112.positive confirmation request 积极式询证函 1<~n2}
113.negative confirmation request 消极式询证函 V}TPt6C2
114.purchase requisition 请购单 ]*]*O|w
115.receiving report 验收报告 6Z1O:Bou
116.gross margin 毛利 1/1oT
117.manufacturing overhead 制造费用 H,<CR9@(5d
118.material requisition 领料单 NI"Zocp
119.inventory-taking 存货盘点 >/Z*\6|Zx#
120.bond certificate 债券 q=e;P;u
121.stock certificate 股票 K?M~x&Q
122.audit report 审计报告 :$VGqvO12W
123.entity 被审计单位 /V0Put
124.addressee of the audit report 审计报告的收件人 c|:EMYS
125.unqualified opinion 无保留意见 -N/n|{+F
126.qualified opinion 保留意见 !0^4D=dO
127.disclaimer of opinion 无法表示意见 -hfDf{QN
128.adverse opinion 否定意见 /Gnt.%y&
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A (1)ABC 作业基础成本计算 %@(+`CCA
A (2)absorbed overhead 已吸收制造费用 #k<l5x`
A (3)absorption costing 吸收成本计算 |Zn;O6c#L5
A (4)account 账户,报表 8yYag[m8
A (5)accounting postulate 会计假设 ?lqqu#;8
A (6)accounting series release 会计公告文件 O:+y/c
A (7)accounting valuation 会计计价 >9XG+f66E
A (8)account sale 承销清单 c='W{47
A (9)accountability concept 经营责任概念 JoB-&r}\V*
A (10)accountancy 会计职业 :9&@/{W
A (11)accountant 会计师 <NDV 5P
A (12)accounting 会计 !p ~.Y+
A (13)agency cost 代理成本 +?t&
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A (14)accounting bases 会计基础 K~]Xx~F
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 StR)O))I
A (17)accounting policies 会计方针 _@?I)4n|
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 |CQjgI|;
A (20)accounting reference period 会计参照期间 dC4`xUv
A (21)accrual concept 应计概念 I|bX;l
A (22)accrual expenses 应计费用 r#j3O}(n
A (23)acid test ration 速动比率(酸性测试比率) )y!gApNs"
A (24)acquisition 购置 ?l[#d7IB
A (25)acquisition accounting 收购会计 1IgTJ" \
A (26)activity based accounting 作业基础成本计算 N1E9w:T`
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 4`5W] J]6
A (29)advice note 发货通知 Y$^vA[]c>
A (30)amortization 摊销 A$~H`W<yxB
A (31)analytical review 分析性检查 _;BNWH
A (32)annual equivalent cost 年度等量成本法 = ?/6hB=7<
A (33)annual report and accounts 年度报告和报表 <Qbqxw
A (34)appraisal cost 检验成本 f[`&3+
A (35)appropriation account 盈余分配账户 1A(f_ 0,.Q
A (36)articles of association 公司章程细则 oQVm)Bn'R
A (37)assets 资产 W }Ll)7(|T
A (38)assets cover 资产保障 U/HF6=Wot
A (39)asset value per share 每股资产价值 B}y#AVSA
A (40)associated company 联营公司 =JTwH>fD
A (41)attainable standard 可达标准 nRHlHu
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A (42)attributable profit 可归属利润 $^e_4]k
A (43)audit 审计 S=L#8CID
A (44)audit report 审计报告 blG?("0!
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 /ml+b8@
A (47)available hours 可用小时 *!NW!,R
A (48)avoidable costs 可避免成本 J| 46i
B (49)back-to-back loan 易币贷款 D!)h92CIDm
B (50)backflush accounting 倒退成本计算 4;jAdWj3
B (51)bad debts 坏帐 I_Gm2Dd
B (52)bad debts ratio 坏帐比率 isnpSN"z
B (53)bank charges 银行手续费 ~T._v;IT
B (54)bank overdraft 银行透支 I#F,
Mb>:
B (55)bank reconciliation 银行存款调节表 FD8
B (56)bank statement 银行对账单 ncsk(`lo
B (57)bankruptcy 破产 kDiR2K&
B (58)basis of apportionment 分摊基础 H?=[9?1wI5
B (59)batch 批量 o9{1_7K
B (60)batch costing 分批成本计算 O" [#g
B (61)beta factor B(市场)风险因素
kmJ<AnK
B (62)bill 账单 L'a s^Od
B (63)bill of exchange 汇票 8M[
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B (64)bill of landing 提单 hR>`I0|p&
B (65)bill of materials 用料预计单 $0M7P5]N*G
B (66)bill payable 应付票据 @71y:)W<
B (67)bill receivable 应收票据 <qoPBm])
B (68)bin card 存货记录卡 6il+hz2&lH
B (69)bonus 红利 >G0ihhVt
B (70)book-keeping 薄记 F9IPA%
B (71)Boston classification 波士顿分类 ~vZ1.y4
B (72)breakeven chart 保本图 aXbj pb+
B (73)breakeven point 保本点 U|+`Eth8(
B (74)breaking-down time 复位时间 C0>)WVCK
B (75)budget 预算 nrTCq~LO(
B (76)budget center 预算中心 -zH-9N*c
B (77)budget cost allowance 预算成本折让 p|r>tBv?x
B (78)budget manual 预算手册 JS >"j d#
B (79)budget period 预算期间 ,+5!1>\
B (80)budgetary control 预算控制 +jGUp\h%9;
B (81)budgeted capacity 预算生产能力 y+.(E-g
B (82)burden 制造费用 ;UQ&yj%x
B (83)business center 经营中心 ?I.bC
B (84)business entity 营业个体 h9%.tGx
B (85)business unit 经营单位 ~c=*Y=)LG
B (86)buy-out management 管理性购买产权 =*WfS^O
B (87)by-product 副产品 5e'**tbKH
C (88)called-up share capital 催缴股本 U<yKC8
C (89)capacity 生产能力 !6+V
C (90)capacity ratios 生产能力比率 ^X*l&R_=R
C (91)capital 资本 i?F~]8
C (92)capital assets pricing model资本资产计价模式 U,`F2yD/!
C (93)capital commitment 承诺资本 ?l
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C (94)capital employed 已运用的资本 f./j%R@
C (95)capital expenditure 资本支出 BLo=@C%w5
C (96)capital expenditureauthorization 资本支出核准 *^%ohCUi
C (97)capital expenditure control 资本支出控制 !`dn# j
C (98)capital expenditure proposal资本支出申请 VB+y9$Y'
C (99)capital funding planning 资本基金筹集计划 WODgG@w
C (100)capital gain 资本收益 LC/%AbM
C (101)capital investment appraisal资本投资评估 )]JQlm:H
C (102)capital maintenance 资本保全 .!1E7\
C (103)capital resource planning 资本资源计划 ^ s/f.#'
C (104)capital surplus 资本盈余 ,5|@vW2@u
C (105)capital turnover 资本周转率 E-#}.}i5
C (106)card 记录卡 'p,54<e
C (107)cash 现金 T
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C (108)cash account 现金账户 Znh<r[p<
C (109)cash book 现金账薄 g^2H(}frc
C (110)cash cow 金牛产品 yu'@gg(
C (111)cash flow 现金流量 _ Av_jw`m
C (112)cash discounted 现金贴现 OWHHN<
C (113)cash flow budget 现金流量预算 >uz3 O?z P
C (114)cash flow statement 现金流量表 u+]8Sq
C (115)cash ledger 现金分类账 )G|'PXI@,
C (116)cash limit 现金限额 Z
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C (117)CCA 现时成本会计 !o`h*G-x
C (118)center 中心 k`,>
52
C (119)changeover time 变更时间 ?7aeY5
p
C (120)chartered entity 特许经济个体 ]A:G>K
C (121)cheque 支票 }xy[&-dh
C (122)cheque register 支票登记薄 WS ^%<
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C (123)coin analysis 零钱分类 =&?BPhJE
C (124)classification 分类 "[\TL#/
C (125)clock card 工时卡 *f+DV[DF
C (126)code 代码 c0:`+>p2
C (127)commitment accounting 承诺确认会计 D3;#:
C (128)common cost 共同成本 s `
+cQ
C (129)company limited byguarantee 有限担保责任公司 ,tHV
H7[
C (130)company limited shares 股份有限公司 ]KRw[}z
C (131)competitive position 竞争能力状况 Sa$-Yf
C (132)concept 概念 q!8aYw+c
C (133)conglomerate 跨行业企业 lyyRyFfQ
C (134)consistency concept 一致性概念 WQYw@M~4Q!
C (135)consolidated accounts 合并报表 m2PI^?|e
C (136)consolidation accounting 合并会计 4Y}{?]>pu
C (137)consortium 财团 5*Y(%I<
C (138)contingency plan 应急计划 Jm*wlN
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C (139)contingent liabilities 或有负债 C.9l${QU
C (140)continuous operation 连续生产 rW0-XLbL5H
C (141)contra 抵消 :0j_I\L
C (142)contract cost 合同成本 .0'FW!;FV
C (143)contract costing 合同成本计算 :^992]EBEj
C (144)contribution 贡献毛益 R"qxT.P(
C (145)contribution centre 贡献中心 wy4
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C (146)contribution chart 贡献图 qgw)SuwW
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7,EdJ[CR$
C (148)contribution to salesration 贡献毛益对销售比率 4xD`Z_U
C (149)control 控制 4oRDvn7f&
C (150)control account 控制帐户 <Is~DjIav
C (151)control limits 控制限度 -1tiy.^$F
C (152)controllability concept 可控制概念 /}$D&KwYg
C (153)controllable cost 可控制成本 Ex}hk!
C (154)conversion cost 加工成本 #Q61c
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 '/QS
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C (156)corporate appraisal 公司评估 +I r
C (157)corporate planning 公司计划 <GO 5}>}p8
C (158)corporate social reporting 公司社会报告 QlK]2r9
C (159)corporation 股份公司 2"!s8x1$
C (160)cost 成本 'o]8UD(
C (161)cost account 成本帐户 &O.lIj#FR
C (162)cost accounting 成本会计 xh9Os <
C (163)cost accounting manual 成本手册 i5jsM\1j
C (164)cost accounts calendar 成本报表的日历时间 &Z6s\r%
C (165)cost adjustment 成本调整 6ly`lu9
C (166)cost allocation 成本分配 MI\35~JAN
C (167)cost apportionment 成本分摊 QNm8`1
C (168)cost attribution 成本归属 vKmV<*K
C (169)cost audit 成本审计 d\v1R-V
C (170)cost behaviour 成本性态 #8qhl
C (171)cost benefit analysis 成本效益分析 cMp#_\B
C (172)cost center 成本中心 /K\]z
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C (173)cost driver 成本动因