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注会《审计》英语常用词汇 1%Hc/N-
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1.audit 审计 J]G]
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2.attestation 鉴证 j=|cx+nb
3.credibility 可信赖程度 Nini8@d
4.audit of financial statements 财务报表审计 ]M3V]m
5.agreed-upon procedures 执行商定程序 -YvnX0j+
6.high levels of assurance 高水平保证 c_"=G#^9@i
7.compilation 编制 >^Rkk{cc
8.reliability 可靠性 by}C;eN
9.relevance 相关性 :Kq]b@X
10.professional skepticism 职业谨慎 "06t"u<%
11.objectivity 客观性 U]Y</>xGI
12. professional competence 专业胜任能力 b5i ehoA
13.Senior/CPA-in-charge 项目经理 ,f*Q3 S/I
14.audit engagement letter 业务约定书 qAI%6d
15.recurring audit 连续审计 a+mrsyM
16.the client 委托人 6LRvl6ik
17.change CPA 更换注册会计师 `:b*#@
18.the existing CPA 现任注册会计师 a
gkw)#
19.the successor CPA 后任注册会计师 Ww=^P{q\
20.the preceding CPA前任注册会计师 LNNwy:_ !
21.issue the audit report 出具审计报告 <n1panS
22.expert 专家 ^cDHC^Wm
23.the board of directors 董事会 -v %n@8p
24.knowledge of the entity‘ s business 了解被审计单位情况
bW-sTGjRD
25.assess material misstatement risks评估重大错报风险 )kMF~S|H
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 Am
~P$dN
27.a general knowledge of —— 初步了解―――的情况 L;GkG! g
28.a more knowledge of—— 进一步了解的情况 UaCfXTG
29.the prior year‘s working papers 以前年度工作底稿 mNA=<O;i)'
30.minutes of meeting 会议纪要 }INj~d<:
31.business risks 经营风险 G!T_X*^q2U
32.appropriateness 适当性 0SjB&J
33.accounting estimate 会计估计 n }kn|To~
34.management representations 管理层声明 ;kDUQw
35.going concern assumption 持续经营假设 J?C#'2/
36.audit plan 审计计划 LvqWA}
37.significant audit areas 重点审计领域 !S~0T!afF
38.error 错误 V O\g"Yc
39.fraud舞弊 MxgJ+
40.modified or additional procedures 修改或追加审计程序 3\}>nE
41.misappropriation of assets 侵占资产 FG!2h&k
42.transactions without substance 虚假交易 oRZ98?Y\B
43.unusual pressures 异常压力 $c{fPFe-
44.the suspected noncompliance 涉嫌存在违法行为 1*GL;W~ix*
45.materialiy 重要性 q6PG=9d0B
46.exceed the materiality level 超过重要性水平 baoyU#X9
47.approach the materiality level 接近重要性水平 ~^TH5n
48.an acceptably low level 可接受水平 6H1;Hl
f
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 $\+x7"pI
50.misstatements or omissions 错报或漏报 j7BLMTF3v
51.aggregate 总计 NkV81?
52.subsequent events 期后事项 2@N9Zk{{J
53.adjust the financial statements 调整财务报表 ]ZnASlc)
54.perform additional audit procedures 实施追加的审计程序 eDsB.^|l
55.audit risk 审计风险 UgLFU#
56.detection risk 检查风险 g=/!Ry=
57.inappropriate audit opinion 不适当的审计意见 Xub*i^(]
58.material misstatement 重大的错报 n:[@#xs-
59.tolerable misstatement 可容忍错报 A$M8w9
60.the acceptable level of detection risk 可接受的检查风险 9=q& SG
61.assessed level of material misstatement risk 重大错报风险的评估水平 P;`Awp?
62.simall business 小规模企业 uBK0+FLL@
63.accounting system 会计系统 b
vOnS0,y
64.test of control 控制测试 &]h`kvtBC
65.walk-through test 穿行测试 8_VGB0~3i
66.communication 沟通 g< xE}[gF
67.flow chart 流程图 q3vv^~
68.reperformance of internal control 重新执行 j1;<3)%0
69.audit evidence 审计证据 r+d+gO.
70.substantive procedures 实质性程序 ! 1Hs;K
71.assertions 认定 7},oY""8
72.esistence 存在 &) 64:l&
73.occurrence 发生 182g6/,
74.completeness 完整性 * RyU*au
75.rights and obligations 权利和义务 OwT _W)$
76.valuation and allocation 计价和分摊 F$-f j "jC
77.cutoff 截止 Q6HghG
78.accuracy 准确性 :c|Om{;
79.classification 分类 \HIBnkj)3n
80.inspection 检查 cQ]c!G|a4
81.supervision of counting 监盘 {cUGksz]}
82.observation 观察 EDz;6Z*4N
83.confirmation 函证 }hsNsQ
84.computation 计算 ;Xf1BG r
85.analytical procedures 分析程序 dl"=
ZI
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86.vouch 核对 Zs]n0iwM'@
87.trace 追查 !u'xdV+bf
88.audit sampling 审计抽样 gD51N()s,
89.error 误差 R `Fgne$4
90.expected error 预期误差 gs3c1Qa3b
91.population 总体 '}9 Nvr)+
92.sampling risk 抽样风险 RcO"k3J
93.non- sampling risk 非抽样风险 &XV9_{Hm
94.sampling unit 抽样单位 c9G%;U)
95.statistical sampling 统计抽样 {_-T! yb
96.tolerable error 可容忍误差 tkH]_cH'w
97.the risk of under reliance 信赖不足风险 4 ob?M:S
98.the risk of over reliance 信赖过度风险 ]tXIe?>9
99.the risk of incorrect rejection 误拒风险 0@!huk
100. the risk of incorrect acceptance 误受风险 %*szB$[3
101.working trial balance 试算平衡表
?HRS*
102.index and cross-referencing 索引和交叉索引 er5!ne
103.cash receipt 现金收入 hsQDRx%H}
104.cash disbursement 现金支出 %g:'6%26
105.bank statement 银行对账单 dOKp:|9G
106.bank reconciliation 银行存款余额调节表 2Mk;r*FT
107.balance sheet date 资产负债表日 "AZ|u
#0P
108.net realizable value 可变现净值 .8Bu%Sf
109.storeroom 仓库 G^tazAEfo
110.sale invoice 销售发票 kc0MQ TJU
111.price list 价目表 6lCpf1>6@
112.positive confirmation request 积极式询证函 _?:jZ1wZ
113.negative confirmation request 消极式询证函 @I-,5F|r
114.purchase requisition 请购单 >O<a9wz
115.receiving report 验收报告 I5q$QQK
116.gross margin 毛利 f]#\&"
117.manufacturing overhead 制造费用 ZM})l9_o"
118.material requisition 领料单 rH!sImz,
119.inventory-taking 存货盘点 S9Oz5_x
120.bond certificate 债券 z]r'8Jc
121.stock certificate 股票 $1"gFg
122.audit report 审计报告 F{;#\Ob
123.entity 被审计单位 6i-G{)=l
124.addressee of the audit report 审计报告的收件人 y~\ujp_5w
125.unqualified opinion 无保留意见 EYn?YiVFU
126.qualified opinion 保留意见 jan}}7Dly
127.disclaimer of opinion 无法表示意见 r&m49N,d
128.adverse opinion 否定意见 wYf\!]}'
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A (1)ABC 作业基础成本计算 u
0Wt"d-=
A (2)absorbed overhead 已吸收制造费用 UP^8Yhdo
A (3)absorption costing 吸收成本计算 mA{?E9W
A (4)account 账户,报表 4WvW11q8U
A (5)accounting postulate 会计假设 T8a' 6otc
A (6)accounting series release 会计公告文件 .*x:
A (7)accounting valuation 会计计价 yf9"Rc~+
A (8)account sale 承销清单 3T8d?%.l
A (9)accountability concept 经营责任概念
I8?
A (10)accountancy 会计职业 `jGeS[FhR
A (11)accountant 会计师 fr/EkL1Dl
A (12)accounting 会计 $KbZ4bB[Bo
A (13)agency cost 代理成本 A:< %>
A (14)accounting bases 会计基础 It[51NMal
A (15)accounting manual 会计手册 ?{qUn8f2
A (16)accounting period 会计期间 ).;{'8Q
A (17)accounting policies 会计方针 <4;
nq~
A (18)accounting rate of return 会计报酬率 iT
:3e%
A (19)accounting reference date 会计参照日 G<e+sDQ2
A (20)accounting reference period 会计参照期间 dhtH&:J<;
A (21)accrual concept 应计概念 KM wV;r
A (22)accrual expenses 应计费用 DLrV{8%W
A (23)acid test ration 速动比率(酸性测试比率) ~D9Cu>d9
A (24)acquisition 购置 UON=7}=$&
A (25)acquisition accounting 收购会计 2 {&
A)Z!I
A (26)activity based accounting 作业基础成本计算 :awkhx
A (27)adjusting events 调整事项 t`z "=S
A (28)administrative expenses 行政管理费 d5l42^Z
A (29)advice note 发货通知 !b+4[xky
A (30)amortization 摊销 #"4ioTL2
A (31)analytical review 分析性检查 +
f67y
A (32)annual equivalent cost 年度等量成本法 @}Hu)HO
A (33)annual report and accounts 年度报告和报表 #gQn3.PX+y
A (34)appraisal cost 检验成本 +a!3*G@N+
A (35)appropriation account 盈余分配账户 Bib<ySCre
A (36)articles of association 公司章程细则 L*Z.T^h
A (37)assets 资产 f256;3n
A (38)assets cover 资产保障 _/LGGt4&%
A (39)asset value per share 每股资产价值 K5qCPt`'
A (40)associated company 联营公司 A4tk</A
A (41)attainable standard 可达标准 @wcF#?J
,,{;G'R|
A (42)attributable profit 可归属利润 /xk7Z
q
A (43)audit 审计 P~trxp=k
A (44)audit report 审计报告 DEZww9T2Qs
A (45)auditing standards 审计准则 =IC.FT}
A (46)authorized share capital 额定股本 lD,2])>
A (47)available hours 可用小时 *DPX4
P
A (48)avoidable costs 可避免成本 BTkx}KK
B (49)back-to-back loan 易币贷款 bp?5GU&Uy
B (50)backflush accounting 倒退成本计算 M1kA- Xr
B (51)bad debts 坏帐 .gJ2P?
B (52)bad debts ratio 坏帐比率 KyyRHf5
B (53)bank charges 银行手续费 Vu5?;|^:
B (54)bank overdraft 银行透支 (t-hi8"
B (55)bank reconciliation 银行存款调节表 `*8}q!.
B (56)bank statement 银行对账单 /]`@.mZ9:
B (57)bankruptcy 破产 q}P@}TE
B (58)basis of apportionment 分摊基础 Rml'{S
B (59)batch 批量 kG>jb!e@(
B (60)batch costing 分批成本计算 GY]P(NU
B (61)beta factor B(市场)风险因素 XGSFG~d
B (62)bill 账单 y&$n[
j
B (63)bill of exchange 汇票 x?wvS]EBg
B (64)bill of landing 提单 AY/.vyS
B (65)bill of materials 用料预计单 Pp_
4B
B (66)bill payable 应付票据 cdMSC7l!
B (67)bill receivable 应收票据 2`f{D~w
B (68)bin card 存货记录卡 \(\a=
B (69)bonus 红利 .==D?#bn
B (70)book-keeping 薄记 +Ryj82;59z
B (71)Boston classification 波士顿分类 [9">
}l
B (72)breakeven chart 保本图 ]@$^Ju,
B (73)breakeven point 保本点 ,sL'T[tuiU
B (74)breaking-down time 复位时间 =d{6=2Pt
B (75)budget 预算 z&%i"IY
B (76)budget center 预算中心 $@z77td3
B (77)budget cost allowance 预算成本折让 o'DtW#F
B (78)budget manual 预算手册 60+ zoL'
B (79)budget period 预算期间 B(W~]i
B (80)budgetary control 预算控制 o+1(N#?m9
B (81)budgeted capacity 预算生产能力 7%^G]AFi
B (82)burden 制造费用 _w\9
\<%
B (83)business center 经营中心 /z-rBfdy^
B (84)business entity 营业个体 &BPYlfB1
B (85)business unit 经营单位 VIp|U{
B (86)buy-out management 管理性购买产权 layxtECP(
B (87)by-product 副产品 At.&$ t
C (88)called-up share capital 催缴股本 , /.@([C
C (89)capacity 生产能力 IBT>&(cnV
C (90)capacity ratios 生产能力比率 vvxxwZa=O
C (91)capital 资本 t=P+m
C (92)capital assets pricing model资本资产计价模式 $nE{%?n-#
C (93)capital commitment 承诺资本 Xw4Eti._D
C (94)capital employed 已运用的资本 V8n {k'
C (95)capital expenditure 资本支出 :=NXwY3~M
C (96)capital expenditureauthorization 资本支出核准 g6Vkns4
C (97)capital expenditure control 资本支出控制 .Pm5nS
C (98)capital expenditure proposal资本支出申请 ZG=]b%
C (99)capital funding planning 资本基金筹集计划 SP%X@~d
C (100)capital gain 资本收益 s 4`-mIa
C (101)capital investment appraisal资本投资评估 IO\1nB$0nb
C (102)capital maintenance 资本保全 &hWELZe0vv
C (103)capital resource planning 资本资源计划 *u$aItx
C (104)capital surplus 资本盈余 ,l>w9?0Z
C (105)capital turnover 资本周转率 ]KFh 1
C (106)card 记录卡 Ij#mmj NW
C (107)cash 现金 |nQfgl=V
C (108)cash account 现金账户 H:
(B^uH
C (109)cash book 现金账薄 (@^9oN~}
C (110)cash cow 金牛产品 e1Db
+ QBV
C (111)cash flow 现金流量 a OmG, +o
C (112)cash discounted 现金贴现 9
/H~hEVK
C (113)cash flow budget 现金流量预算 +~"IF+TRH
C (114)cash flow statement 现金流量表 pz
^S3fy
C (115)cash ledger 现金分类账 _A,_RM$Y
C (116)cash limit 现金限额
K&[0`sH!
C (117)CCA 现时成本会计 e i=
4u'
C (118)center 中心 FF8jW1
C (119)changeover time 变更时间 :BxO6@>X
c
C (120)chartered entity 特许经济个体 s@L ;3WdO
C (121)cheque 支票 ?T/4
=
C (122)cheque register 支票登记薄 ,kJ'_mq
C (123)coin analysis 零钱分类 b~^'P
C (124)classification 分类 2c Xae
C (125)clock card 工时卡 gvc@q`_]
C (126)code 代码 SWdmej[
C (127)commitment accounting 承诺确认会计 sV"tN2W@
C (128)common cost 共同成本 ika*w
C (129)company limited byguarantee 有限担保责任公司 0/QDfA?
C (130)company limited shares 股份有限公司 a?-J j
\q
C (131)competitive position 竞争能力状况 ?62zv[#
C (132)concept 概念 ["nWIs[h
C (133)conglomerate 跨行业企业 ?^|[Yzk
C (134)consistency concept 一致性概念 I[%IW4jJ
C (135)consolidated accounts 合并报表 9':Ipf&x
C (136)consolidation accounting 合并会计 XGZZKvp
C (137)consortium 财团 A ON
|b\?
C (138)contingency plan 应急计划 8$-MUF,
C (139)contingent liabilities 或有负债 UA.Tp [u
C (140)continuous operation 连续生产 s$(%]~P
C (141)contra 抵消 S[L@8z.Sj
C (142)contract cost 合同成本 91z=ou
C (143)contract costing 合同成本计算 0@_8JB ?E
C (144)contribution 贡献毛益 _L8&.=4
]i
C (145)contribution centre 贡献中心 ~T}D#}
C (146)contribution chart 贡献图 "*zDb|v
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 g(P7CX+y
C (148)contribution to salesration 贡献毛益对销售比率 m !:F/?B
C (149)control 控制 9?Bh8%$
C (150)control account 控制帐户 .yF-<Y
C (151)control limits 控制限度 O[Z$~
C (152)controllability concept 可控制概念 VsA_x
C (153)controllable cost 可控制成本 z\v
C (154)conversion cost 加工成本 -F`gRAr-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,U9j7E<4
C (156)corporate appraisal 公司评估 !wAnsK
C (157)corporate planning 公司计划 igOX 0
C (158)corporate social reporting 公司社会报告 !o|
ex+z;
C (159)corporation 股份公司 Wda?$3!^q
C (160)cost 成本 7_Vd%<:
C (161)cost account 成本帐户 8+!G/p
C (162)cost accounting 成本会计 mTH[*Y,
C (163)cost accounting manual 成本手册 ~JZLWTEe
C (164)cost accounts calendar 成本报表的日历时间 #NT~GhWFf
C (165)cost adjustment 成本调整 %w_MRC
C (166)cost allocation 成本分配 ="T}mc
C (167)cost apportionment 成本分摊 4P Sbr$
C (168)cost attribution 成本归属 Le~D"d8
C (169)cost audit 成本审计 OY"BaSEOw}
C (170)cost behaviour 成本性态 KUW )F
C (171)cost benefit analysis 成本效益分析 f$ /C.E
C (172)cost center 成本中心 '!X`X=
C (173)cost driver 成本动因