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注会《审计》英语常用词汇 `O%O[
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1.audit 审计 d<m.5ECC}
2.attestation 鉴证 "F
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3.credibility 可信赖程度 [{>1wJ Pdj
4.audit of financial statements 财务报表审计 .jbxA2
5.agreed-upon procedures 执行商定程序 ]{t!J^Xn
6.high levels of assurance 高水平保证 :+?rnb)N
7.compilation 编制 `Hu2a]e9
8.reliability 可靠性 >$a;+v
9.relevance 相关性 ~g@}A
10.professional skepticism 职业谨慎 h
d
mKD0
11.objectivity 客观性 _ib
@<%
12. professional competence 专业胜任能力 "kVzN22
13.Senior/CPA-in-charge 项目经理 XBcbLF
14.audit engagement letter 业务约定书 ;R@D
15.recurring audit 连续审计 Q/h-Khmz
16.the client 委托人 <33,0."K
17.change CPA 更换注册会计师 Jm 0.\[J
18.the existing CPA 现任注册会计师 lO 0}
19.the successor CPA 后任注册会计师 >V\^oh)t]t
20.the preceding CPA前任注册会计师 <qI!Dj{
21.issue the audit report 出具审计报告 50T^V`6
22.expert 专家 P%!=Rj^ 2m
23.the board of directors 董事会 T_9o0Q k
24.knowledge of the entity‘ s business 了解被审计单位情况 e3[Q6d&|
25.assess material misstatement risks评估重大错报风险 O{U j
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;piO-hH
27.a general knowledge of —— 初步了解―――的情况 L
gy^^.
28.a more knowledge of—— 进一步了解的情况 zXbA$
c
29.the prior year‘s working papers 以前年度工作底稿 {&6i$4T
30.minutes of meeting 会议纪要 k7cY^&o
31.business risks 经营风险 nC!L<OMr
32.appropriateness 适当性 uK
,W
33.accounting estimate 会计估计 K7nyQGS
34.management representations 管理层声明 /f AAQ7
35.going concern assumption 持续经营假设 uaky2SgN
36.audit plan 审计计划 8f65;lyN
37.significant audit areas 重点审计领域 iHvWJ<"
jR
38.error 错误 _qo\E=E
39.fraud舞弊 UG}2q:ST
40.modified or additional procedures 修改或追加审计程序 B^ddi
41.misappropriation of assets 侵占资产 Jz P0D'
42.transactions without substance 虚假交易 L9F71bs59
43.unusual pressures 异常压力 XBO(
*6"E
44.the suspected noncompliance 涉嫌存在违法行为 &rl;+QS
45.materialiy 重要性 H(y Gh
46.exceed the materiality level 超过重要性水平 >6)|>#Wi
47.approach the materiality level 接近重要性水平 R-wz+j#
48.an acceptably low level 可接受水平 ]M'~uTf
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 4x#tUzb;
50.misstatements or omissions 错报或漏报 T4[/_;1g
51.aggregate 总计 .;l`V
WP
52.subsequent events 期后事项 wTG(U3{3K
53.adjust the financial statements 调整财务报表 Wu8^Z Z{
54.perform additional audit procedures 实施追加的审计程序 [8 H:5Ho
55.audit risk 审计风险 h@y>QhYU0
56.detection risk 检查风险 KCH`=lX
57.inappropriate audit opinion 不适当的审计意见 A(cR/$fn6
58.material misstatement 重大的错报 F!*GrQms
59.tolerable misstatement 可容忍错报 N0JdU4'
60.the acceptable level of detection risk 可接受的检查风险 8lA,3'z
61.assessed level of material misstatement risk 重大错报风险的评估水平 dep"$pys>
62.simall business 小规模企业 -*Th=B-
63.accounting system 会计系统 HIC!:|
64.test of control 控制测试 k1s5cg=n(
65.walk-through test 穿行测试 -~X[j2
66.communication 沟通 =);@<Jp
67.flow chart 流程图 ,xAF=t
68.reperformance of internal control 重新执行 KD H<T4#x
69.audit evidence 审计证据 gFT
lP
70.substantive procedures 实质性程序 *v?kp>O
71.assertions 认定 ;y50t$0
72.esistence 存在 7T t!hf
73.occurrence 发生 )}t't"
74.completeness 完整性 zgH*B*)bj
75.rights and obligations 权利和义务 s{j A!T}
76.valuation and allocation 计价和分摊 9.il1mAKg
77.cutoff 截止 ,LxkdV
78.accuracy 准确性 %/5Wj_|p
79.classification 分类 $em'H,*b3
80.inspection 检查 Uqy/~n-v<
81.supervision of counting 监盘 %qTIT?6'
82.observation 观察 #N'9
w .
83.confirmation 函证 %O<8H7e)V
84.computation 计算 ItZYOt|Hn
85.analytical procedures 分析程序 ek0!~v<I
86.vouch 核对 +lhCF*@*N
87.trace 追查 \xv(&94U
88.audit sampling 审计抽样 lBAu@M
89.error 误差 p8?v
o?^
90.expected error 预期误差 ;[(d=6{hc]
91.population 总体 cUdS{K&
K
92.sampling risk 抽样风险 sf# px|~9
93.non- sampling risk 非抽样风险 AQT_s9"0
94.sampling unit 抽样单位 r\Yh'cRW{
95.statistical sampling 统计抽样 $CX3P)%
`
96.tolerable error 可容忍误差 t8rFn
97.the risk of under reliance 信赖不足风险 Eh|,[D!E
98.the risk of over reliance 信赖过度风险 P".IW.^kk~
99.the risk of incorrect rejection 误拒风险 pe\Nwq
100. the risk of incorrect acceptance 误受风险 v\@
RwtP
101.working trial balance 试算平衡表 i. (Af$
102.index and cross-referencing 索引和交叉索引 b78~{ht`
103.cash receipt 现金收入 G -+!h4p
104.cash disbursement 现金支出 o)^W
z
105.bank statement 银行对账单 :."oWqb)
106.bank reconciliation 银行存款余额调节表 %Ta"H3ZW
107.balance sheet date 资产负债表日 K7K/P{@9[9
108.net realizable value 可变现净值 Hbd>sS
109.storeroom 仓库 ( N};.DB1Y
110.sale invoice 销售发票 kc't
111.price list 价目表 X;Sb^c"j1
112.positive confirmation request 积极式询证函 w D r/T3
113.negative confirmation request 消极式询证函 y$SUYG'v
114.purchase requisition 请购单 -)VjjKz]8
115.receiving report 验收报告 \=bKuP(it
116.gross margin 毛利 .g\Oj0Cbxh
117.manufacturing overhead 制造费用 .9PT)^2
118.material requisition 领料单 3}F>t{FDk
119.inventory-taking 存货盘点 4OpzGZ4+
120.bond certificate 债券 !4'F z[RK
121.stock certificate 股票 r~ 2*'zB
122.audit report 审计报告 O=(F46 M
123.entity 被审计单位 &ah%^Z4um
124.addressee of the audit report 审计报告的收件人 ]a4+] vLK
125.unqualified opinion 无保留意见 b/]4#?g
126.qualified opinion 保留意见 k%i.B
127.disclaimer of opinion 无法表示意见 =CZRX'
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128.adverse opinion 否定意见 dIlpo0; F
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A (1)ABC 作业基础成本计算 R_KD Y
A (2)absorbed overhead 已吸收制造费用 |%v:>XEO
A (3)absorption costing 吸收成本计算 z+{qQ!
A (4)account 账户,报表 Y%;X7VxU*
A (5)accounting postulate 会计假设 KvPCb%!ZP
A (6)accounting series release 会计公告文件 k_7b0dr%F
A (7)accounting valuation 会计计价 j&'6|s{
A (8)account sale 承销清单 %oTBh* K'o
A (9)accountability concept 经营责任概念 o,dp{+({
A (10)accountancy 会计职业 J
3C^tV
A (11)accountant 会计师 )&d=
2M;3
A (12)accounting 会计 V3q`V/\
A (13)agency cost 代理成本 >19s:+
A (14)accounting bases 会计基础 ~$5XiY8A
A (15)accounting manual 会计手册 ['.])
A (16)accounting period 会计期间 MyllL@kP
A (17)accounting policies 会计方针 C9sU^]#F
A (18)accounting rate of return 会计报酬率 YRX^fZ-b
A (19)accounting reference date 会计参照日 Babzrt-
A (20)accounting reference period 会计参照期间 4oiE@y&{4
A (21)accrual concept 应计概念 :VZS7$5
A (22)accrual expenses 应计费用 jgIG";:Q
A (23)acid test ration 速动比率(酸性测试比率) pka^7OWyN
A (24)acquisition 购置 -oyA5Yx0
A (25)acquisition accounting 收购会计 w|s2f`!
A (26)activity based accounting 作业基础成本计算 : #CWiq("%
A (27)adjusting events 调整事项 xw
43P.
A (28)administrative expenses 行政管理费 f(D'qV T{
A (29)advice note 发货通知 v#%rjml[
A (30)amortization 摊销 x"e;T,c
A (31)analytical review 分析性检查 0lg'QG>
A (32)annual equivalent cost 年度等量成本法 [07E-TT2U
A (33)annual report and accounts 年度报告和报表
r+E!V'{C
A (34)appraisal cost 检验成本 'WP
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A (35)appropriation account 盈余分配账户 #xGP|:m
A (36)articles of association 公司章程细则 *m+FMyr
A (37)assets 资产 8^y=
YUT
A (38)assets cover 资产保障 !6=;dX
A (39)asset value per share 每股资产价值 Y$v #>w_M
A (40)associated company 联营公司 yj4"eDg]
A (41)attainable standard 可达标准 r*vh3.Agl
9u{[e"
A (42)attributable profit 可归属利润 mnK<5KLg1
A (43)audit 审计 )LFbz#;Y
A (44)audit report 审计报告 3Z9Yzv)A
A (45)auditing standards 审计准则 K9%rr_ja!
A (46)authorized share capital 额定股本 Y
p;Z+!!UZ
A (47)available hours 可用小时 C78g|n{
A (48)avoidable costs 可避免成本 sPvs}}Z]P
B (49)back-to-back loan 易币贷款 QjY}$
B (50)backflush accounting 倒退成本计算 Sc>mw
B (51)bad debts 坏帐 e72Fz#<q
B (52)bad debts ratio 坏帐比率 bTimJp
[b
B (53)bank charges 银行手续费 X1.-C@o
B (54)bank overdraft 银行透支 uD=Kar
B (55)bank reconciliation 银行存款调节表 }vZf&ib-
B (56)bank statement 银行对账单 -^m?%_<50l
B (57)bankruptcy 破产 HZRFE[ 9nb
B (58)basis of apportionment 分摊基础 |> STb\
B (59)batch 批量 {L7Pha
B (60)batch costing 分批成本计算 =M;F&;\8
B (61)beta factor B(市场)风险因素 B.5+!z&7
B (62)bill 账单 r4SwvxhG
B (63)bill of exchange 汇票 )
~=pt&+
B (64)bill of landing 提单 ]j>xQm\
B (65)bill of materials 用料预计单 qSr]d`7@
B (66)bill payable 应付票据 @rbd`7$%
B (67)bill receivable 应收票据 yl~;!
B (68)bin card 存货记录卡 U?Jk
B (69)bonus 红利 f)T\
B (70)book-keeping 薄记 cmXbkM
B (71)Boston classification 波士顿分类 _dd! nU\A|
B (72)breakeven chart 保本图 Hvk~BP'
m
B (73)breakeven point 保本点 1cOR?=G~
B (74)breaking-down time 复位时间 .4%z$(+6
B (75)budget 预算 D}y W:Pi'
B (76)budget center 预算中心 EO)JMV?6
B (77)budget cost allowance 预算成本折让 <jV,VKL#
B (78)budget manual 预算手册 Gb`)d
B (79)budget period 预算期间 D8L5t<^1R
B (80)budgetary control 预算控制 1<_][u@
B (81)budgeted capacity 预算生产能力 R%RbC!P
B (82)burden 制造费用 Wf3BmkZzz
B (83)business center 经营中心 Y`j$7!j
B (84)business entity 营业个体 ZEI)U,
I.
B (85)business unit 经营单位 cgrSd99.
B (86)buy-out management 管理性购买产权 0QZT<Zs
B (87)by-product 副产品 5/'Q0]4h
C (88)called-up share capital 催缴股本 8*0QVFn$
C (89)capacity 生产能力 CHKhJ v3+4
C (90)capacity ratios 生产能力比率 #b[bgxm
C (91)capital 资本 tI{]&dev
C (92)capital assets pricing model资本资产计价模式 )v;O2z
C (93)capital commitment 承诺资本 p\=T
#lb
C (94)capital employed 已运用的资本 gd0)s1{9
C (95)capital expenditure 资本支出 ;9
z|rWsF
C (96)capital expenditureauthorization 资本支出核准 <Tgy$Hm
C (97)capital expenditure control 资本支出控制 o@L0ET
C (98)capital expenditure proposal资本支出申请 2QaE&8vW
C (99)capital funding planning 资本基金筹集计划 ASbIc"S6
C (100)capital gain 资本收益 _rYW|*cIF
C (101)capital investment appraisal资本投资评估 $}WT"K
C (102)capital maintenance 资本保全 ,K,st+s|
C (103)capital resource planning 资本资源计划 pL{oVk#,
C (104)capital surplus 资本盈余 !2!Zhw2u
C (105)capital turnover 资本周转率 I^k&v V
C (106)card 记录卡 {4 Yxh8
C (107)cash 现金 cQt&%SVT]E
C (108)cash account 现金账户 FM6{%}4
C (109)cash book 现金账薄 ZXb|3|D
C (110)cash cow 金牛产品 BZW03e8|
C (111)cash flow 现金流量 jOfG}:>e\
C (112)cash discounted 现金贴现 &q<k0_5Q
C (113)cash flow budget 现金流量预算 -b^dK)wR~
C (114)cash flow statement 现金流量表 ly`
A,dh
C (115)cash ledger 现金分类账 ;VKWY
C (116)cash limit 现金限额 *MmH{!=
C (117)CCA 现时成本会计 eB#I-eD
C (118)center 中心 $}su'EIo
C (119)changeover time 变更时间 vcu@_N 1Dc
C (120)chartered entity 特许经济个体 I;'{X_9$a
C (121)cheque 支票 ?P+Uv
C (122)cheque register 支票登记薄 }BC%(ZH6
C (123)coin analysis 零钱分类 D{JjSky
C (124)classification 分类 yx|iZhK0:}
C (125)clock card 工时卡 .@)vJtH)
C (126)code 代码 #[jS&rr(
C (127)commitment accounting 承诺确认会计 VVSt,/S O
C (128)common cost 共同成本 GxzO|vFQ
C (129)company limited byguarantee 有限担保责任公司 2ul
8]=
C (130)company limited shares 股份有限公司
x$-kw{N
C (131)competitive position 竞争能力状况 1@OpvO5
C (132)concept 概念 `$> Y
C (133)conglomerate 跨行业企业 kV1L.Xg
C (134)consistency concept 一致性概念 BmV
`<Q,
C (135)consolidated accounts 合并报表 Q$5t~*$`
C (136)consolidation accounting 合并会计 ljK?2z>
C (137)consortium 财团 Y!xPmL^]?
C (138)contingency plan 应急计划 }
TU
r96
C (139)contingent liabilities 或有负债 |^Y"*Y4*h
C (140)continuous operation 连续生产 >G|RVB
C (141)contra 抵消 Dazm8_x
C (142)contract cost 合同成本 ;w .la
C (143)contract costing 合同成本计算 v Z]j%c@
C (144)contribution 贡献毛益 H[.)&7M\
C (145)contribution centre 贡献中心
]+Whv%M
C (146)contribution chart 贡献图 ~NIhS!
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 m"~ddqSMT
C (148)contribution to salesration 贡献毛益对销售比率 }=EJM7sM|k
C (149)control 控制 nPvys~D
C (150)control account 控制帐户 >niv>+!N
C (151)control limits 控制限度 s\mA3t
C (152)controllability concept 可控制概念 Ua
\f]y
C (153)controllable cost 可控制成本 3=n6NTL
C (154)conversion cost 加工成本 0+iRgnd9?
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 `W1uU=c
C (156)corporate appraisal 公司评估 (UkDww_!
C (157)corporate planning 公司计划 eQuw uT
C (158)corporate social reporting 公司社会报告 T9$~tv,5F
C (159)corporation 股份公司 .9x*YS
C (160)cost 成本 K*5gb^Ul
C (161)cost account 成本帐户 H 0+-
$s;f
C (162)cost accounting 成本会计 lUjZ=3"'
C (163)cost accounting manual 成本手册 /b>xQ.G
C (164)cost accounts calendar 成本报表的日历时间 YT8q0BR]
C (165)cost adjustment 成本调整 GY?u+|Q
C (166)cost allocation 成本分配 !T<,fR+8X
C (167)cost apportionment 成本分摊 2?7ID~\
C (168)cost attribution 成本归属 PsUO8g'\
C (169)cost audit 成本审计 ied1+H
C (170)cost behaviour 成本性态 .pPuBJL]<
C (171)cost benefit analysis 成本效益分析 2 %fcDEG/
C (172)cost center 成本中心 EpF9&