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注会《审计》英语常用词汇 #RSxo
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1.audit 审计 ij TtyTC
2.attestation 鉴证 !nu['6I%
3.credibility 可信赖程度 R%Z} J R.
4.audit of financial statements 财务报表审计 pZR^ HOq
5.agreed-upon procedures 执行商定程序 d.
a> (G
6.high levels of assurance 高水平保证 ;A C] *
7.compilation 编制 x:2_F
oQ
8.reliability 可靠性 -L[K1;Xv"
9.relevance 相关性 Y7p#K<y]9
10.professional skepticism 职业谨慎 ?{[H+hzz0
11.objectivity 客观性 wEp/bR1=
12. professional competence 专业胜任能力 G'("-
9
13.Senior/CPA-in-charge 项目经理 l9Vim9R5T
14.audit engagement letter 业务约定书 mZ5UaSG
15.recurring audit 连续审计 )SQ g
16.the client 委托人 jzV#%O{`
17.change CPA 更换注册会计师 jPd<h{js
18.the existing CPA 现任注册会计师 dlU=k9N-
19.the successor CPA 后任注册会计师 qM`SN4C
20.the preceding CPA前任注册会计师 Y~C S2%j
21.issue the audit report 出具审计报告 r[lHYO
22.expert 专家 wHCsEp(
23.the board of directors 董事会 L{=z}QO
24.knowledge of the entity‘ s business 了解被审计单位情况 i^>
RjR
25.assess material misstatement risks评估重大错报风险 Ia\Nj
_-%L
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 q&M;rIo?
27.a general knowledge of —— 初步了解―――的情况 8]c`n!u=`
28.a more knowledge of—— 进一步了解的情况 4>|
5B:
29.the prior year‘s working papers 以前年度工作底稿 NUU}8a(K
30.minutes of meeting 会议纪要 2H /a&uo@n
31.business risks 经营风险 7KEGT
KfW
32.appropriateness 适当性 rfZA21y{?
33.accounting estimate 会计估计 (u_sz
34.management representations 管理层声明 ANNL7Z3C
35.going concern assumption 持续经营假设 |EApKxaKD
36.audit plan 审计计划 Ns $PS\
37.significant audit areas 重点审计领域 &>/nYvuq -
38.error 错误 {Xp.}c
39.fraud舞弊 aT0 y
40.modified or additional procedures 修改或追加审计程序 zEGwQp<
41.misappropriation of assets 侵占资产 #Z.JOwi
42.transactions without substance 虚假交易 kb6v2 ^8H
43.unusual pressures 异常压力 g %Am[fb
44.the suspected noncompliance 涉嫌存在违法行为 xq{4i|d)
45.materialiy 重要性 +2g3%c0}
46.exceed the materiality level 超过重要性水平 \<8!b{F
47.approach the materiality level 接近重要性水平 HqgH\
48.an acceptably low level 可接受水平 =_86{wlk
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+$4;iy
50.misstatements or omissions 错报或漏报 pr?/rXw
51.aggregate 总计 #-W5$1
52.subsequent events 期后事项 Ac54VN
53.adjust the financial statements 调整财务报表 aZ^lI
6@+4
54.perform additional audit procedures 实施追加的审计程序 '71btd1
55.audit risk 审计风险 n5i}J/Sa2
56.detection risk 检查风险 `MD/CFl4
57.inappropriate audit opinion 不适当的审计意见 oHYD6qJX{
58.material misstatement 重大的错报 <(^pHv7Q
59.tolerable misstatement 可容忍错报 0(kp>%mbB
60.the acceptable level of detection risk 可接受的检查风险 E%e-R6gl
61.assessed level of material misstatement risk 重大错报风险的评估水平 4EK[g
M8
62.simall business 小规模企业 |(V3
63.accounting system 会计系统 .jKO 6f
64.test of control 控制测试 mvw:E_
65.walk-through test 穿行测试 Hke\W'&
66.communication 沟通 dO@iq^9-
67.flow chart 流程图 BpC Sf.zZ
68.reperformance of internal control 重新执行 OTm`i>rB
69.audit evidence 审计证据 3LmHH
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70.substantive procedures 实质性程序 5Zov<+kE
71.assertions 认定 kel {9b=i
72.esistence 存在 lO
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73.occurrence 发生 p
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74.completeness 完整性 %F~
dmA#:
75.rights and obligations 权利和义务 }pA4#{)
76.valuation and allocation 计价和分摊 _e'mG'P(
77.cutoff 截止 VX%+!6+fS
78.accuracy 准确性 OrBFe *2y
79.classification 分类 B]vj1m`9
80.inspection 检查 +M*a.ra0OF
81.supervision of counting 监盘 tu'M YY
82.observation 观察 by<2hLB9Q
83.confirmation 函证 $d"+Njd
84.computation 计算 6yb<4@LOb
85.analytical procedures 分析程序 |`nVr>QF&
86.vouch 核对 D4\I;M^
87.trace 追查 2KEww3.{
88.audit sampling 审计抽样 QZlUUj\
89.error 误差 >W<5$ .G
90.expected error 预期误差 Ir'f((8:
91.population 总体 7d)aDc*TjW
92.sampling risk 抽样风险 ;W].j%]Le
93.non- sampling risk 非抽样风险 zN1;v6;
94.sampling unit 抽样单位 riL!]'akV
95.statistical sampling 统计抽样 H[r0jREK
96.tolerable error 可容忍误差 S6mmk&n
97.the risk of under reliance 信赖不足风险 2}b bdX x
98.the risk of over reliance 信赖过度风险 sn(}5;
99.the risk of incorrect rejection 误拒风险 zvD5i,I
100. the risk of incorrect acceptance 误受风险 *C BCQp[$
101.working trial balance 试算平衡表 b ~gF,^w
102.index and cross-referencing 索引和交叉索引 `Nn?G
103.cash receipt 现金收入 %vXQ
Sz
104.cash disbursement 现金支出 tpN}9N
105.bank statement 银行对账单 *QG;KJ%
106.bank reconciliation 银行存款余额调节表 V'.|IuN
107.balance sheet date 资产负债表日 MF`'r#@:wa
108.net realizable value 可变现净值
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109.storeroom 仓库 Q1Ao65
110.sale invoice 销售发票 7 SZR#L
111.price list 价目表 GLyh1qNX
112.positive confirmation request 积极式询证函 qZh~Ay6I
113.negative confirmation request 消极式询证函 67x^{u7
114.purchase requisition 请购单
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115.receiving report 验收报告 C)w*aU,(
116.gross margin 毛利 $b} +5
117.manufacturing overhead 制造费用 qE}YVKV*
118.material requisition 领料单 M6iKl
119.inventory-taking 存货盘点 5MJ'/Fy(
120.bond certificate 债券 %Qq)=J<H;
121.stock certificate 股票 U4gJ![>5j
122.audit report 审计报告 z3]U%y(,
123.entity 被审计单位 B5G$o{WM
124.addressee of the audit report 审计报告的收件人 Kdm5O@tq
125.unqualified opinion 无保留意见 vEGK
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126.qualified opinion 保留意见 4&D="GA
127.disclaimer of opinion 无法表示意见 7krA+/Q
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128.adverse opinion 否定意见 G.8b\E~
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A (1)ABC 作业基础成本计算 ^q\zC%.
A (2)absorbed overhead 已吸收制造费用 DlI5} Jh
A (3)absorption costing 吸收成本计算 ?W_U{=anl
A (4)account 账户,报表 hT"K}d;X
A (5)accounting postulate 会计假设 vuBA&j0C
A (6)accounting series release 会计公告文件 "Ycd$`{Vgt
A (7)accounting valuation 会计计价 s jm79/
A (8)account sale 承销清单 99K+7G\{
A (9)accountability concept 经营责任概念 R:N-y."La.
A (10)accountancy 会计职业 -::%9D}P|
A (11)accountant 会计师 K8Zk{on
A (12)accounting 会计 HU9y{H
A (13)agency cost 代理成本
6l'y
A (14)accounting bases 会计基础 W?-BT >#s
A (15)accounting manual 会计手册 Ah{pidUx
A (16)accounting period 会计期间 u2-7vudh
A (17)accounting policies 会计方针 Hw&
M2a
A (18)accounting rate of return 会计报酬率 i5Q<~;Z+
A (19)accounting reference date 会计参照日 6/ipdi[
_
A (20)accounting reference period 会计参照期间 S8m&Rj3O&
A (21)accrual concept 应计概念 o[hP&9>q
A (22)accrual expenses 应计费用 bq-\'h
f<
A (23)acid test ration 速动比率(酸性测试比率) =f
K'Ep[
A (24)acquisition 购置 "|`9{/]
A (25)acquisition accounting 收购会计 0!`7kZrN
A (26)activity based accounting 作业基础成本计算 J|S^K kC
A (27)adjusting events 调整事项 q}Z
T?Xk?
A (28)administrative expenses 行政管理费 <z2mNq
A (29)advice note 发货通知 E2'e}RQ
A (30)amortization 摊销 shIi,!bZ
A (31)analytical review 分析性检查 +z0}{,HX
A (32)annual equivalent cost 年度等量成本法 .+}o
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A (33)annual report and accounts 年度报告和报表 E^a`IA
A (34)appraisal cost 检验成本 )O C[;>F7
A (35)appropriation account 盈余分配账户 u7Y< ~
A (36)articles of association 公司章程细则 jSp&mD*xv
A (37)assets 资产 =@=R)C4f*
A (38)assets cover 资产保障 q-
(NZno
A (39)asset value per share 每股资产价值 B@inH]wq
A (40)associated company 联营公司 Gj`Y2X2r
A (41)attainable standard 可达标准 t<,p-TM]
O&i
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A (42)attributable profit 可归属利润 UMQW#$~C{g
A (43)audit 审计 !r
obau7
A (44)audit report 审计报告 zB"
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A (45)auditing standards 审计准则 zN/~a)
A (46)authorized share capital 额定股本 #UC
QiQfP
A (47)available hours 可用小时 oV>AFs6
A (48)avoidable costs 可避免成本 |!5T+H{Sj
B (49)back-to-back loan 易币贷款 g{)H"
8L
B (50)backflush accounting 倒退成本计算 3H#/u! W
B (51)bad debts 坏帐 J?quYlS
B (52)bad debts ratio 坏帐比率 ~Z6p3#
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B (53)bank charges 银行手续费 $1zeY6O
B (54)bank overdraft 银行透支 U4
l*;od
B (55)bank reconciliation 银行存款调节表 p6Dv;@)Yn
B (56)bank statement 银行对账单 qbq<O %g=
B (57)bankruptcy 破产 a&
aPBv1
B (58)basis of apportionment 分摊基础 ?J@qg20z
B (59)batch 批量 ivz9R'
B (60)batch costing 分批成本计算 76
Vyhf&7
B (61)beta factor B(市场)风险因素 [Pwo,L,)
B (62)bill 账单 emY5xZ
@N
B (63)bill of exchange 汇票 |4> r"
B (64)bill of landing 提单 w+q;dc8
B (65)bill of materials 用料预计单 m2q;^o:J
B (66)bill payable 应付票据 ro^6:w3O^
B (67)bill receivable 应收票据 %_R|@cyD
B (68)bin card 存货记录卡 dN\P&"`
B (69)bonus 红利 qv
U$9cTY
B (70)book-keeping 薄记 j /dE6d
B (71)Boston classification 波士顿分类 ^Z4q1i)JO
B (72)breakeven chart 保本图 k-cIb@+"
B (73)breakeven point 保本点 4Re@ QOZ
B (74)breaking-down time 复位时间 pebx#}]p-
B (75)budget 预算 u4,X.3V]A
B (76)budget center 预算中心 ]VG84bFm
B (77)budget cost allowance 预算成本折让 ]RXtC*
B (78)budget manual 预算手册 @23RjoK
B (79)budget period 预算期间 N'
$DE
B (80)budgetary control 预算控制 LH/&\k
B (81)budgeted capacity 预算生产能力 vgA!?P3
B (82)burden 制造费用 Fr3d#kVR
B (83)business center 经营中心 i=X*
B (84)business entity 营业个体 x"llX
B (85)business unit 经营单位 N[x@j)w-`
B (86)buy-out management 管理性购买产权 r5!x,{E6
B (87)by-product 副产品 7hF,gl5
C (88)called-up share capital 催缴股本 0I>?_?~l6
C (89)capacity 生产能力 9p\Hx#^
C (90)capacity ratios 生产能力比率 yEpN,A
C (91)capital 资本 Pm#x?1rAj
C (92)capital assets pricing model资本资产计价模式 3Da,]w<
C (93)capital commitment 承诺资本 $dZ>bXUw:
C (94)capital employed 已运用的资本 ^0x.'G?
C (95)capital expenditure 资本支出 /pIb@:Y1?
C (96)capital expenditureauthorization 资本支出核准 ICl
_ eb
C (97)capital expenditure control 资本支出控制 ,+\4
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C (98)capital expenditure proposal资本支出申请 \5_P5q:`
C (99)capital funding planning 资本基金筹集计划 /,Dwu?Lcqp
C (100)capital gain 资本收益 N5f0|U&
C (101)capital investment appraisal资本投资评估 qaMZfA
C (102)capital maintenance 资本保全 9oje`Ay
C (103)capital resource planning 资本资源计划 juYA`:qE&
C (104)capital surplus 资本盈余 [}p
C (105)capital turnover 资本周转率 hVipr hC
C (106)card 记录卡 pqH(
Tbjq
C (107)cash 现金 <=m
30{;f
C (108)cash account 现金账户 L*
khj 3;
C (109)cash book 现金账薄 VM!-I8t
C (110)cash cow 金牛产品 o!s%h!%L
C (111)cash flow 现金流量 Iu-'o
C (112)cash discounted 现金贴现 l~fh_IV1
C (113)cash flow budget 现金流量预算 oP=T6PX~l
C (114)cash flow statement 现金流量表 Sqdc1zC
C (115)cash ledger 现金分类账 VA=#0w
C (116)cash limit 现金限额 e+F}9HR
7
C (117)CCA 现时成本会计 >w2Q1!
C (118)center 中心 z)&naw.
C (119)changeover time 变更时间 y|e2j&m
C (120)chartered entity 特许经济个体 9 wSl,B-
C (121)cheque 支票 =GH@.3`X
C (122)cheque register 支票登记薄 ZTh?^}/
C (123)coin analysis 零钱分类 rq<`(V'2
C (124)classification 分类 @Xq&t}*8
C (125)clock card 工时卡 L,b|Iq
C (126)code 代码 ;w+:8<mM}a
C (127)commitment accounting 承诺确认会计 nszpG1U:
C (128)common cost 共同成本 P1 7> 6)a
C (129)company limited byguarantee 有限担保责任公司
<ELziE~>V
C (130)company limited shares 股份有限公司 H5AK n*'7
C (131)competitive position 竞争能力状况 $ DDSN
C (132)concept 概念 d s|8lz,
C (133)conglomerate 跨行业企业 ~A[YnJYA#
C (134)consistency concept 一致性概念 (XbMrPKG
C (135)consolidated accounts 合并报表 &*(n<5wt
C (136)consolidation accounting 合并会计 670J{b
C (137)consortium 财团 B@cJ\
C (138)contingency plan 应急计划 *Nvy+V
C (139)contingent liabilities 或有负债 &\[Qm{lN
C (140)continuous operation 连续生产 C
'B4 mmC
C (141)contra 抵消 Y]+e
Df
C (142)contract cost 合同成本 /,1SE(
C (143)contract costing 合同成本计算 Xzx[C_G
C (144)contribution 贡献毛益 A$9q!Ui#d
C (145)contribution centre 贡献中心 ERp:EZ'
C (146)contribution chart 贡献图 i(M(OR/4
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 q3c*<n g#
C (148)contribution to salesration 贡献毛益对销售比率
!sg%6H?}
C (149)control 控制 ur/Oc24i1n
C (150)control account 控制帐户 6-*~t8
C (151)control limits 控制限度 0M#N=%31
C (152)controllability concept 可控制概念 :k WZSN8.D
C (153)controllable cost 可控制成本 (@%XWg
C (154)conversion cost 加工成本 ELN|;^-/|Q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 PU^[HC*K
C (156)corporate appraisal 公司评估 ZhGh{D[,
C (157)corporate planning 公司计划 q?;N7P
C (158)corporate social reporting 公司社会报告 F1 <489
C (159)corporation 股份公司 <KHv|)ak
C (160)cost 成本 Ff[H>Lp~
C (161)cost account 成本帐户 z6p#fsD
C (162)cost accounting 成本会计 <)_:NRjBF&
C (163)cost accounting manual 成本手册 &q4ox7 1
C (164)cost accounts calendar 成本报表的日历时间 DgDSVFk
~
C (165)cost adjustment 成本调整 /\TQc-k?2
C (166)cost allocation 成本分配 zo_k\K`{@
C (167)cost apportionment 成本分摊 /lf\
E=
C (168)cost attribution 成本归属 |9+bSH9
C (169)cost audit 成本审计 ,]f) ,;=
C (170)cost behaviour 成本性态 eZynF<i
C (171)cost benefit analysis 成本效益分析 jmRhAJV
C (172)cost center 成本中心 gb]hOB7g
C (173)cost driver 成本动因