1hi j4m$b
K_n%`5
注会《审计》英语常用词汇 EPy/6-5b
pj]<i.p
!F)oX7"
1.audit 审计 _s8_i6 Y
2.attestation 鉴证
?~IZ{!
3.credibility 可信赖程度 M7
!"
t
4.audit of financial statements 财务报表审计 fif<[Ax
5.agreed-upon procedures 执行商定程序 HXI}f\6x
6.high levels of assurance 高水平保证 90}B*3x
7.compilation 编制 )zo ;r!eP
8.reliability 可靠性 Kx0dOkE
9.relevance 相关性 .vMi<U;
10.professional skepticism 职业谨慎 sf0U(XYQ^
11.objectivity 客观性 yk2j&}M
12. professional competence 专业胜任能力 nT"z(\i.!J
13.Senior/CPA-in-charge 项目经理 Dzr5qP?#
14.audit engagement letter 业务约定书 ,RQ-w2j?
15.recurring audit 连续审计 >qA&;M
16.the client 委托人 to7)
gOX(
17.change CPA 更换注册会计师 vN
GvEJ`qn
18.the existing CPA 现任注册会计师 n4johV.#
19.the successor CPA 后任注册会计师 @4$E.q<0
20.the preceding CPA前任注册会计师 YSyW '~!b
21.issue the audit report 出具审计报告 NY
x4&
*le
22.expert 专家 =Frr#t!(w0
23.the board of directors 董事会 UhK,H
24.knowledge of the entity‘ s business 了解被审计单位情况 <lR8MqjM_
25.assess material misstatement risks评估重大错报风险 ;rgsPVbVf
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 YPl{5=
27.a general knowledge of —— 初步了解―――的情况 Gj 3/&'k6
28.a more knowledge of—— 进一步了解的情况 T*m21<
29.the prior year‘s working papers 以前年度工作底稿 'oG'`ED"
30.minutes of meeting 会议纪要 2uVm?nm
31.business risks 经营风险 whCv9)x
32.appropriateness 适当性
u:ISwAp
33.accounting estimate 会计估计 |:z%7J3wP
34.management representations 管理层声明 1zRO==b
35.going concern assumption 持续经营假设 z@~rm9d
36.audit plan 审计计划 2lRZ/xaF%P
37.significant audit areas 重点审计领域 Za w+
38.error 错误 nj
mE>2
39.fraud舞弊 Sf9+TW
40.modified or additional procedures 修改或追加审计程序 8@-US ,|
41.misappropriation of assets 侵占资产 xXZN<<f59
42.transactions without substance 虚假交易 P;Ox|
43.unusual pressures 异常压力 A\`Uu&
44.the suspected noncompliance 涉嫌存在违法行为
kel48B
45.materialiy 重要性 Jp- hFD
46.exceed the materiality level 超过重要性水平 Vs
>1%$If
47.approach the materiality level 接近重要性水平 N5^:2ag
48.an acceptably low level 可接受水平 #7{a~-S
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 I8y\D,
50.misstatements or omissions 错报或漏报 k4v[2y`
51.aggregate 总计 i+}M#Y-O
52.subsequent events 期后事项 Sc&_6}K
53.adjust the financial statements 调整财务报表 eo!z>9#.
54.perform additional audit procedures 实施追加的审计程序 eC?N>wHH
55.audit risk 审计风险
n" sGI
56.detection risk 检查风险 F~EriO
57.inappropriate audit opinion 不适当的审计意见 <$E8T>U
58.material misstatement 重大的错报 9V~yK?
59.tolerable misstatement 可容忍错报 x)*[>d2yd
60.the acceptable level of detection risk 可接受的检查风险 6o!"$IH4
61.assessed level of material misstatement risk 重大错报风险的评估水平 y}A-o_u@cD
62.simall business 小规模企业 WVZ\4y
63.accounting system 会计系统 E%TvGe;#
64.test of control 控制测试 i>;G4
65.walk-through test 穿行测试 j.o)!SA
66.communication 沟通 Hogr#Sn2
67.flow chart 流程图 \gdd
68.reperformance of internal control 重新执行 Z\x6
69.audit evidence 审计证据 (U)=t$=o
70.substantive procedures 实质性程序 % uKDcj
71.assertions 认定 `g7'
)MSy
72.esistence 存在 ]^!#
0(
73.occurrence 发生 wjkN%lPfvj
74.completeness 完整性 7r>^_ aW
75.rights and obligations 权利和义务 Mvux=Ws
76.valuation and allocation 计价和分摊 !|D,cs
77.cutoff 截止 .fgoEB,(
78.accuracy 准确性 YV+e];s
79.classification 分类 so;aN'{6@
80.inspection 检查 61wiXX"N
81.supervision of counting 监盘 <R2bz1!h.
82.observation 观察 `+U-oqs
83.confirmation 函证 =&vV$UtV
84.computation 计算 4WLB,<b}
85.analytical procedures 分析程序 s;bqUY?LD
86.vouch 核对 T6tJwSS4:
87.trace 追查 K~uoZ~_gA
88.audit sampling 审计抽样 #N*~Q
89.error 误差 {|qz>
90.expected error 预期误差 k7j;'6
91.population 总体 0'gJSrgNI
92.sampling risk 抽样风险 t JJaIb6Xj
93.non- sampling risk 非抽样风险 nF=h|rN
94.sampling unit 抽样单位 #6JG#!W
95.statistical sampling 统计抽样 {L#P
dj{
96.tolerable error 可容忍误差 5'X.Z:
97.the risk of under reliance 信赖不足风险 .^/OL}/~<
98.the risk of over reliance 信赖过度风险 xSw ^v6!2
99.the risk of incorrect rejection 误拒风险 YS/4<QA[
100. the risk of incorrect acceptance 误受风险 AtSEKpKc
101.working trial balance 试算平衡表 #fQStO
102.index and cross-referencing 索引和交叉索引 GZse8ng
103.cash receipt 现金收入 `Do-!G+W
104.cash disbursement 现金支出 HH^eEh4g
105.bank statement 银行对账单 xR$xAcoSB
106.bank reconciliation 银行存款余额调节表 zH.7!jeE
107.balance sheet date 资产负债表日 a4c~ThbI
108.net realizable value 可变现净值 nP] ~8ViS
109.storeroom 仓库 gVO[R6C5C
110.sale invoice 销售发票 K?) &8S
111.price list 价目表 U\+o$mU^
112.positive confirmation request 积极式询证函 =YR/|9(
113.negative confirmation request 消极式询证函 -e30! A
114.purchase requisition 请购单 b*7OIN5h
115.receiving report 验收报告 <~'\~Z d+
116.gross margin 毛利 yKi* 8N"e<
117.manufacturing overhead 制造费用 A%pcP
zG;
118.material requisition 领料单 60Y&)UR
119.inventory-taking 存货盘点 QDs]{F#
120.bond certificate 债券 /.P*%'g
121.stock certificate 股票 oGa8}Vtc
122.audit report 审计报告 h60*=+vdJ
123.entity 被审计单位 q*
+}wP
124.addressee of the audit report 审计报告的收件人
t;{/Q&C
125.unqualified opinion 无保留意见 t=5K#SX}
126.qualified opinion 保留意见 woQYP
,
127.disclaimer of opinion 无法表示意见 L9"V$MO
128.adverse opinion 否定意见 Nw8lg*t"
@jX[Ho0W'
A (1)ABC 作业基础成本计算 %+qD-{&
A (2)absorbed overhead 已吸收制造费用 I6~.s
Tl
A (3)absorption costing 吸收成本计算 }5\F <b^@Y
A (4)account 账户,报表 :A>cf}
A (5)accounting postulate 会计假设
LGV"WE
A (6)accounting series release 会计公告文件 Bi9 S1p
A (7)accounting valuation 会计计价
a?_N8|k[
A (8)account sale 承销清单 #2s$dI
A (9)accountability concept 经营责任概念 7?xTJN)G
A (10)accountancy 会计职业 o/
ozX4C
A (11)accountant 会计师 b|P[
\9
A (12)accounting 会计 -r7*C:E
A (13)agency cost 代理成本 ZG3u
A (14)accounting bases 会计基础 Z+x,Awq
A (15)accounting manual 会计手册 Hz `aj
A (16)accounting period 会计期间 '(r/@%=U
A (17)accounting policies 会计方针 wknX\,`Q
A (18)accounting rate of return 会计报酬率 OW
;]=k/(
A (19)accounting reference date 会计参照日 To.CY^M
A (20)accounting reference period 会计参照期间 B|zJrz0q3
A (21)accrual concept 应计概念 (
$A0b
A (22)accrual expenses 应计费用 +iY .Y V
A (23)acid test ration 速动比率(酸性测试比率)
8c3Qd
A (24)acquisition 购置 v'mRch)d
A (25)acquisition accounting 收购会计 },lHa!<^
A (26)activity based accounting 作业基础成本计算 LB1LQ0M
A (27)adjusting events 调整事项 jhl9
A (28)administrative expenses 行政管理费 &'Pwz
A (29)advice note 发货通知 E<y0;l?H<
A (30)amortization 摊销 kaqH.e(
A (31)analytical review 分析性检查 TCWy^8LA
A (32)annual equivalent cost 年度等量成本法 L)p*D(
A (33)annual report and accounts 年度报告和报表 ?RNm8,M
A (34)appraisal cost 检验成本 z|E/pm$^
A (35)appropriation account 盈余分配账户 L|A}A[ P
A (36)articles of association 公司章程细则 `f?v_Ui-$
A (37)assets 资产 ;/l$&:
A (38)assets cover 资产保障 e)"]H*
A (39)asset value per share 每股资产价值 {}RE;5n\['
A (40)associated company 联营公司 |*W_
A (41)attainable standard 可达标准 d^p af
Z]OXitt7
A (42)attributable profit 可归属利润 v,Eqn8/O
A (43)audit 审计 CobMagPhr
A (44)audit report 审计报告 Q$u&/g3NvL
A (45)auditing standards 审计准则 ?tx%KU\3
A (46)authorized share capital 额定股本 'Km
~3t
A (47)available hours 可用小时 WZ,}]D
A (48)avoidable costs 可避免成本
0N9`WK
B (49)back-to-back loan 易币贷款 RrB
)u?
B (50)backflush accounting 倒退成本计算 trl
Z ^K
B (51)bad debts 坏帐 =Y!x
B (52)bad debts ratio 坏帐比率 YD>5zV%!D
B (53)bank charges 银行手续费 b/;!yOF
B (54)bank overdraft 银行透支 %8C,9q
B (55)bank reconciliation 银行存款调节表 " ,k(*
B (56)bank statement 银行对账单 tf<}%4G
B (57)bankruptcy 破产 IDCuS
B (58)basis of apportionment 分摊基础 2yB)2n#ut
B (59)batch 批量 &ed&2t`Y
B (60)batch costing 分批成本计算 ^hL
?.xj
B (61)beta factor B(市场)风险因素 $FR1^|P/G
B (62)bill 账单 o9GtS$O\
B (63)bill of exchange 汇票 3X|7 R
B (64)bill of landing 提单 \<n 9kwU
B (65)bill of materials 用料预计单 fyHFfPEE
B (66)bill payable 应付票据 NWL\"xp
`t
B (67)bill receivable 应收票据 .0
ov>4,R
B (68)bin card 存货记录卡 ,^Ug[pGG-
B (69)bonus 红利 7
k:w3M
B (70)book-keeping 薄记 o4Ny9s
B (71)Boston classification 波士顿分类 &ZyZmB
B (72)breakeven chart 保本图 "Sx}7?8AB
B (73)breakeven point 保本点 (g(.gN]
B (74)breaking-down time 复位时间 EuH[G_5e0
B (75)budget 预算 g<b
(q|
B (76)budget center 预算中心 SK][UxoHm
B (77)budget cost allowance 预算成本折让 [B0]%!hFw
B (78)budget manual 预算手册 yLFZo"r
B (79)budget period 预算期间 'J[
n}r
B (80)budgetary control 预算控制 y"bSn5B[
B (81)budgeted capacity 预算生产能力 +O]jklS4H
B (82)burden 制造费用 (v/mKG yg
B (83)business center 经营中心 l( Y
U9dp
B (84)business entity 营业个体 2D'b7zPJ3
B (85)business unit 经营单位
H8lh.K
B (86)buy-out management 管理性购买产权 5>S=f{ghFw
B (87)by-product 副产品 8?yRa{'"
C (88)called-up share capital 催缴股本 GF^)](xY+
C (89)capacity 生产能力 f52*s#4}
C (90)capacity ratios 生产能力比率 aB$xQ|~
C (91)capital 资本 J`I^F:y*
C (92)capital assets pricing model资本资产计价模式 EdC^L`::
C (93)capital commitment 承诺资本 T> < Vw
C (94)capital employed 已运用的资本 \N|ma P
C (95)capital expenditure 资本支出 ~k(4eRq
C (96)capital expenditureauthorization 资本支出核准 ( M$2CL
C (97)capital expenditure control 资本支出控制 !EwL"4pPw
C (98)capital expenditure proposal资本支出申请 @3aI7U/I
C (99)capital funding planning 资本基金筹集计划 Q`0 k=<
C (100)capital gain 资本收益 B8G9V6KS-
C (101)capital investment appraisal资本投资评估 j]6c_r3
C (102)capital maintenance 资本保全 U=Hx&
g
C (103)capital resource planning 资本资源计划 Y-ZTv(<
C (104)capital surplus 资本盈余 g %e"K nU
C (105)capital turnover 资本周转率 C@P4}X0,=
C (106)card 记录卡 .dE2,9{Z
C (107)cash 现金 ;$FpxurX
C (108)cash account 现金账户 P}2waJe
C (109)cash book 现金账薄 .a@>1XO
C (110)cash cow 金牛产品 n){F
FM
C (111)cash flow 现金流量 qX_(
M2oLU
C (112)cash discounted 现金贴现 +k?0C?/T;
C (113)cash flow budget 现金流量预算 VV%Q "0\
C (114)cash flow statement 现金流量表 rn8#nQ>QZ%
C (115)cash ledger 现金分类账 =QG0:z)K<v
C (116)cash limit 现金限额 "d3qUk
C (117)CCA 现时成本会计 lFZ}.
C (118)center 中心 vR*TW
C (119)changeover time 变更时间 \v,mr|
C (120)chartered entity 特许经济个体 &pk&8_=f
C (121)cheque 支票 }i\U,mH0_&
C (122)cheque register 支票登记薄 Vmb `%k20'
C (123)coin analysis 零钱分类 S!J wF&EW
C (124)classification 分类 n7$21*,
C (125)clock card 工时卡 q\I2lZ
C (126)code 代码 ;*AKeI2
C (127)commitment accounting 承诺确认会计 ^6?)EM#
C (128)common cost 共同成本 wMx#dP4W8
C (129)company limited byguarantee 有限担保责任公司 wU $j/~L
C (130)company limited shares 股份有限公司 \~4IOu
C (131)competitive position 竞争能力状况 $p?TE8G
C (132)concept 概念 ]N#%exBVo
C (133)conglomerate 跨行业企业 pIb
m)-
C (134)consistency concept 一致性概念 ]hC6PKJU
C (135)consolidated accounts 合并报表 id=:J7!QU
C (136)consolidation accounting 合并会计 7w
A.:$
C (137)consortium 财团 3{/Y&/\"'^
C (138)contingency plan 应急计划 c
0/vB
C (139)contingent liabilities 或有负债 ~L55l2u7
C (140)continuous operation 连续生产 6 $*\%
C (141)contra 抵消 Kc,=J?Ob
C (142)contract cost 合同成本 g q`S`
C (143)contract costing 合同成本计算 mu/GOEZ5
C (144)contribution 贡献毛益 D>>?8a
C (145)contribution centre 贡献中心 GyP.;$NHa[
C (146)contribution chart 贡献图 .kT}E5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ))xyaYIZkk
C (148)contribution to salesration 贡献毛益对销售比率 -&UP[Mq
C (149)control 控制 L^b /+R#
C (150)control account 控制帐户 ~IhLjE
C (151)control limits 控制限度 tOEY|
C (152)controllability concept 可控制概念 %fH&UFby
C (153)controllable cost 可控制成本 %+F%C=GqI
C (154)conversion cost 加工成本 %c`P`~sp
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 m&&Y=2
C (156)corporate appraisal 公司评估 $eQf 5)5
C (157)corporate planning 公司计划 grWmF3c#
C (158)corporate social reporting 公司社会报告 _f1~r^(/T0
C (159)corporation 股份公司 67]kT%0
C (160)cost 成本 >dU.ic?19
C (161)cost account 成本帐户 #eZm)KFQg
C (162)cost accounting 成本会计 xoQ;fVNp
C (163)cost accounting manual 成本手册 n5e1ky*9w
C (164)cost accounts calendar 成本报表的日历时间 &'{?Y;A
C (165)cost adjustment 成本调整 6{8dv9tK
C (166)cost allocation 成本分配 =j&qat
C (167)cost apportionment 成本分摊 mQiVTIP3[O
C (168)cost attribution 成本归属 eX0ASI9
C (169)cost audit 成本审计 /'<Qk'
C (170)cost behaviour 成本性态 X) O9PQ
C (171)cost benefit analysis 成本效益分析 CG397Y^
C (172)cost center 成本中心 T x
6\
C (173)cost driver 成本动因