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注会《审计》英语常用词汇 )|&FBz;
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1.audit 审计 ^HWa owy=
2.attestation 鉴证 LP>GM=S#"
3.credibility 可信赖程度 6"2IV
4.audit of financial statements 财务报表审计 0>3Sn\gZ(
5.agreed-upon procedures 执行商定程序 O}z-g&e.U
6.high levels of assurance 高水平保证 7!
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7.compilation 编制 2}9M7Z",2
8.reliability 可靠性 `Js"*[z
9.relevance 相关性 Nfd'|#
10.professional skepticism 职业谨慎 QRdh2YH`
11.objectivity 客观性 p%+'iDb
12. professional competence 专业胜任能力 riSgb=7q9
13.Senior/CPA-in-charge 项目经理 76cT}l&.h8
14.audit engagement letter 业务约定书 K#x|
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15.recurring audit 连续审计 kq>I?wg
16.the client 委托人 15kkf~Z<t
17.change CPA 更换注册会计师 Hw,@oOh.
18.the existing CPA 现任注册会计师 D1wONss
19.the successor CPA 后任注册会计师 I(qFIV+HR
20.the preceding CPA前任注册会计师 whQJWi=ck
21.issue the audit report 出具审计报告 9bUFxSH
22.expert 专家 Eu[/* t+l
23.the board of directors 董事会 mv#*%St5
24.knowledge of the entity‘ s business 了解被审计单位情况 ro
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25.assess material misstatement risks评估重大错报风险 p<\7" SB=
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 Z)<lPg!YAR
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 xC 4L`\
29.the prior year‘s working papers 以前年度工作底稿 |+Tq[5&R
30.minutes of meeting 会议纪要 YLb$/6gj6
31.business risks 经营风险 UYhxgPGsj
32.appropriateness 适当性 Bk/&H-NI
33.accounting estimate 会计估计 yXCHBz 6&
34.management representations 管理层声明 bg^<e}{<H
35.going concern assumption 持续经营假设 ]3L/8]:
36.audit plan 审计计划 _W>xFBy
37.significant audit areas 重点审计领域 *_K*GCy
38.error 错误 gCx#&
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39.fraud舞弊 sE[
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40.modified or additional procedures 修改或追加审计程序 Q6
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41.misappropriation of assets 侵占资产 pL2{zW`FDh
42.transactions without substance 虚假交易 lLS7K8;4W
43.unusual pressures 异常压力 =OFx4#6a
44.the suspected noncompliance 涉嫌存在违法行为 )D&xyC}
45.materialiy 重要性 6K^O.VoV^J
46.exceed the materiality level 超过重要性水平 /Edq[5Ah
47.approach the materiality level 接近重要性水平 kG`&Z
9P
48.an acceptably low level 可接受水平 H'&[kgnQ@
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 m{r#o?
50.misstatements or omissions 错报或漏报 'i4L.&
51.aggregate 总计 wJh/tb=$o
52.subsequent events 期后事项 ^p3W}D
53.adjust the financial statements 调整财务报表 +tJ 7ZR%
54.perform additional audit procedures 实施追加的审计程序 _IWLC{%V
55.audit risk 审计风险 4u#TKr.
56.detection risk 检查风险 Hz>Dp
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57.inappropriate audit opinion 不适当的审计意见 $ByP 9=|
58.material misstatement 重大的错报 x
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59.tolerable misstatement 可容忍错报 0!M'z
60.the acceptable level of detection risk 可接受的检查风险 664D5f#EJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 kq@~QI?9
62.simall business 小规模企业 Pk;YM}
63.accounting system 会计系统 S:1g(f*85
64.test of control 控制测试 -\2hSIXj
65.walk-through test 穿行测试
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66.communication 沟通 KtHkLYOCG
67.flow chart 流程图 w8a49 Fv
68.reperformance of internal control 重新执行 Z{ 1B:aW
69.audit evidence 审计证据 <6X*k{
70.substantive procedures 实质性程序 z7TyS.z
71.assertions 认定 &
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72.esistence 存在 =Q*3\)7
73.occurrence 发生 G=|~SYz
74.completeness 完整性 gyuBmY
75.rights and obligations 权利和义务 [pInF
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76.valuation and allocation 计价和分摊 6"R'z#{OF
77.cutoff 截止 a4pe wg'
78.accuracy 准确性 `\f 3Ij,
79.classification 分类 }b/P\1#z
80.inspection 检查 {(I":rt#
81.supervision of counting 监盘 SYa
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82.observation 观察 K~B
83.confirmation 函证 h`iOs>
84.computation 计算 ;%;||?'v
85.analytical procedures 分析程序 <~uzKs0
86.vouch 核对 8|zOgn{
87.trace 追查 KC)}Mzt6_
88.audit sampling 审计抽样 "lSh4X
89.error 误差 6&il>
90.expected error 预期误差 f+8 QAvh
91.population 总体 GP^.h kVs
92.sampling risk 抽样风险 h~ZLULW)B
93.non- sampling risk 非抽样风险 @0d"^
94.sampling unit 抽样单位 B9Hib1<8
95.statistical sampling 统计抽样 );kD0FO1|
96.tolerable error 可容忍误差 9Vo*AK'&U
97.the risk of under reliance 信赖不足风险 B{*{9!(l9
98.the risk of over reliance 信赖过度风险 k8
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99.the risk of incorrect rejection 误拒风险 pdvnpzj
100. the risk of incorrect acceptance 误受风险 Hq!|r8@6
101.working trial balance 试算平衡表 6q6xqr:W
102.index and cross-referencing 索引和交叉索引 Dp!91NgB p
103.cash receipt 现金收入 [c;#>UQMf
104.cash disbursement 现金支出 FRQ0t!b<M1
105.bank statement 银行对账单 ,~D
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106.bank reconciliation 银行存款余额调节表 L#zD4L
107.balance sheet date 资产负债表日 ~clX2U8u`
108.net realizable value 可变现净值 kw
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109.storeroom 仓库 PjH'5Y
110.sale invoice 销售发票 UtP|<]{
111.price list 价目表 t"Ah]sD
112.positive confirmation request 积极式询证函 Z&U:KrFH
113.negative confirmation request 消极式询证函 Ka_;~LS>(
114.purchase requisition 请购单 *0to,$ n
115.receiving report 验收报告 E&eY79
116.gross margin 毛利 gKQV99
117.manufacturing overhead 制造费用 dvU{U@:sz
118.material requisition 领料单 m(*rMO>_
119.inventory-taking 存货盘点 6uT*Fg-G
120.bond certificate 债券 {/H<_
121.stock certificate 股票 kwL|gO1L
122.audit report 审计报告 |`t 6lVO,Z
123.entity 被审计单位 ml<tH2Qx3C
124.addressee of the audit report 审计报告的收件人 Ikw@B)0}
125.unqualified opinion 无保留意见 GEA1y^b6"
126.qualified opinion 保留意见 oQO
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127.disclaimer of opinion 无法表示意见 &K{8-
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128.adverse opinion 否定意见 ~> Q9
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A (1)ABC 作业基础成本计算 8-Y*b89
A (2)absorbed overhead 已吸收制造费用 -z0;4O (K]
A (3)absorption costing 吸收成本计算 N2"B\
A (4)account 账户,报表 \~"Ub"~I
A (5)accounting postulate 会计假设 {:|3V 7X
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 @uldD"MJ<]
A (8)account sale 承销清单 *=.~PR6W{
A (9)accountability concept 经营责任概念 kDMvTVd
A (10)accountancy 会计职业 ,(pp+hNq
A (11)accountant 会计师 \yC /OLXq
A (12)accounting 会计 ?5J#
A (13)agency cost 代理成本 J E7m5kTa
A (14)accounting bases 会计基础 9$HBKcO
A (15)accounting manual 会计手册 eNK[P=-
A (16)accounting period 会计期间 .8u@/f%pV
A (17)accounting policies 会计方针 (8)9S6
A (18)accounting rate of return 会计报酬率 ?'z/S5&j
A (19)accounting reference date 会计参照日 9`*Eeb>
A (20)accounting reference period 会计参照期间 R`Z"ey@C
A (21)accrual concept 应计概念 IBo
A (22)accrual expenses 应计费用 gTXpaB<
A (23)acid test ration 速动比率(酸性测试比率) $3G^}A"
A (24)acquisition 购置 q.`<q
A (25)acquisition accounting 收购会计 ~TEn +
A (26)activity based accounting 作业基础成本计算 Y?NL|cW4
A (27)adjusting events 调整事项 H3<tsK=:
A (28)administrative expenses 行政管理费 P:4"~]}
A (29)advice note 发货通知 5@m
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A (30)amortization 摊销 U?le|tK
A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 z R?R,k)m
A (33)annual report and accounts 年度报告和报表 $jg[6`L$
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 "u!gfG?oH
A (36)articles of association 公司章程细则 Y~g{9 <!
A (37)assets 资产 )|xu5.F
A (38)assets cover 资产保障 ,<t.Iz%
A (39)asset value per share 每股资产价值 #0aBQ+_8H
A (40)associated company 联营公司 6r<a
A (41)attainable standard 可达标准 j'z#V_S
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A (42)attributable profit 可归属利润 {MUiK5:
A (43)audit 审计 CF{b Yf^%
A (44)audit report 审计报告 @)6b
A (45)auditing standards 审计准则 6I
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A (46)authorized share capital 额定股本 {x_.QWe5
A (47)available hours 可用小时 E(4c&
A (48)avoidable costs 可避免成本 a+cMXMf
B (49)back-to-back loan 易币贷款 QIGU i,R
B (50)backflush accounting 倒退成本计算 @/.#
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B (51)bad debts 坏帐 =#Sw.N
B (52)bad debts ratio 坏帐比率 |NZi2Bu
B (53)bank charges 银行手续费 g2|Myz)
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 MF4(
B (56)bank statement 银行对账单 LUMbRrD-
B (57)bankruptcy 破产 ?n`m
B (58)basis of apportionment 分摊基础 5;/n`Bd
B (59)batch 批量 Xkhd"Axi
B (60)batch costing 分批成本计算 4@
B (61)beta factor B(市场)风险因素 '6dVe2V
B (62)bill 账单 1RYrUg"s"
B (63)bill of exchange 汇票 @./h$]6
B (64)bill of landing 提单 lLTqk\8g
B (65)bill of materials 用料预计单 Q%JI-&K
B (66)bill payable 应付票据 }8ubGMr,Y
B (67)bill receivable 应收票据 \9VF)Y.ke
B (68)bin card 存货记录卡 6WY/[TC-
B (69)bonus 红利 )y,^M3$?C
B (70)book-keeping 薄记 wsWFD xR
B (71)Boston classification 波士顿分类 qgrJi +WZ
B (72)breakeven chart 保本图 p"ytt|H
B (73)breakeven point 保本点 A9MM^jV8
B (74)breaking-down time 复位时间 MNd\)nX
B (75)budget 预算 ApCU|*r)
B (76)budget center 预算中心 eIkKsgr>
B (77)budget cost allowance 预算成本折让 =b%}x >>
B (78)budget manual 预算手册 xQu|D>kv87
B (79)budget period 预算期间 W "'6M=*
B (80)budgetary control 预算控制 @Dh2@2`>
B (81)budgeted capacity 预算生产能力 !{lH*
B (82)burden 制造费用 1#A$&'&\J;
B (83)business center 经营中心 }<04\t?
B (84)business entity 营业个体 2FIL@f|\7z
B (85)business unit 经营单位 faQmkO
B (86)buy-out management 管理性购买产权 m\`>N_4*9
B (87)by-product 副产品 Z>9@)wo
C (88)called-up share capital 催缴股本 32YbBGDN!f
C (89)capacity 生产能力 dht0PZdx?
C (90)capacity ratios 生产能力比率 %\m"Y
i]
C (91)capital 资本 p~$cwbQ!
C (92)capital assets pricing model资本资产计价模式 &jP1Q3
C (93)capital commitment 承诺资本 {~U3|_"[pX
C (94)capital employed 已运用的资本 '#'noB;,
C (95)capital expenditure 资本支出 >pv.,cj
C (96)capital expenditureauthorization 资本支出核准 [8iY0m_Qe
C (97)capital expenditure control 资本支出控制 )E}v~GW.+
C (98)capital expenditure proposal资本支出申请 +=3=% %?C
C (99)capital funding planning 资本基金筹集计划 ]q]xU,
C (100)capital gain 资本收益 npdljL
N
C (101)capital investment appraisal资本投资评估 sK}AS;:
C (102)capital maintenance 资本保全 Qm%PpQ^Lz3
C (103)capital resource planning 资本资源计划 !zA@{gvEc
C (104)capital surplus 资本盈余 Hb)FeGsd).
C (105)capital turnover 资本周转率 Y sM*d
C (106)card 记录卡
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C (107)cash 现金 Og\k5.! ,
C (108)cash account 现金账户 0
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C (109)cash book 现金账薄 bKQho31a'
C (110)cash cow 金牛产品
BQ-x#[%s
C (111)cash flow 现金流量 F$7!j$
Z
C (112)cash discounted 现金贴现 jf9+H!?^N
C (113)cash flow budget 现金流量预算 s<O$
Y
C (114)cash flow statement 现金流量表 KF.{r
C (115)cash ledger 现金分类账 _ \D%
C (116)cash limit 现金限额 #{cy( &cz
C (117)CCA 现时成本会计 r_T)|||v
C (118)center 中心 @-$8)?`q
C (119)changeover time 变更时间 HlGSt$woX
C (120)chartered entity 特许经济个体 (> al-vZ6A
C (121)cheque 支票 FdU]!GO-X
C (122)cheque register 支票登记薄 ZVjB$-do
C (123)coin analysis 零钱分类 `/8@Fj
C (124)classification 分类 ,d#*i
C (125)clock card 工时卡 5J5?cs-!
C (126)code 代码 7L!JP:v
C (127)commitment accounting 承诺确认会计 pQz1!0
C (128)common cost 共同成本 UL+Txc
C (129)company limited byguarantee 有限担保责任公司 -#v~;Ci
C (130)company limited shares 股份有限公司 B~]Kqp7yU
C (131)competitive position 竞争能力状况 }3(!kW
C (132)concept 概念 XM$~HG
C (133)conglomerate 跨行业企业 oZ'a}kF
C (134)consistency concept 一致性概念 #HUn~r
C (135)consolidated accounts 合并报表 5ya9VZ5#
C (136)consolidation accounting 合并会计 vSgT36ZF
C (137)consortium 财团 ?
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C (138)contingency plan 应急计划 28MMH
Q
C (139)contingent liabilities 或有负债 /_C2O"h
C (140)continuous operation 连续生产 P'W} ]mCD
C (141)contra 抵消 4V+bE$Wu
C (142)contract cost 合同成本 \[MAa:/
C (143)contract costing 合同成本计算 M(-)\~9T
C (144)contribution 贡献毛益 =xI;D,@S
C (145)contribution centre 贡献中心 ;ArwEzo(
C (146)contribution chart 贡献图 ":!$Jnj,
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 F? #3
C (148)contribution to salesration 贡献毛益对销售比率 1Viz`y)^
C (149)control 控制 ~ ld.I4
C (150)control account 控制帐户 qmrT dG
C (151)control limits 控制限度 SDnl^a
C (152)controllability concept 可控制概念 3c<aI=$^
C (153)controllable cost 可控制成本 E>~R P^?Uz
C (154)conversion cost 加工成本 0Hnj<| HL
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )x.%PUA
C (156)corporate appraisal 公司评估 T ,lM(2S[
C (157)corporate planning 公司计划 oRV}Nz7hr
C (158)corporate social reporting 公司社会报告 @v-^j
C (159)corporation 股份公司 P>/:dt'GJ}
C (160)cost 成本 I7ao2aS
C (161)cost account 成本帐户 sy&[Q{,4
C (162)cost accounting 成本会计 +f3Rzx]
C (163)cost accounting manual 成本手册 _4S^'FDo
C (164)cost accounts calendar 成本报表的日历时间 o E+'@
C (165)cost adjustment 成本调整 g4?2'G5m?
C (166)cost allocation 成本分配 X~{6$J|]#i
C (167)cost apportionment 成本分摊 N`8K1{>BH
C (168)cost attribution 成本归属 iq&3S 0
C (169)cost audit 成本审计 X 4;U4pU#
C (170)cost behaviour 成本性态 3smkY
C (171)cost benefit analysis 成本效益分析 8lyIL^
C (172)cost center 成本中心 )%(ZFn}
C (173)cost driver 成本动因