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注会《审计》英语常用词汇 ypwVzCUG
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1.audit 审计 5R?iTB1,
2.attestation 鉴证 ,'m<um
3.credibility 可信赖程度 X3".
4.audit of financial statements 财务报表审计 =B4mi.;@i
5.agreed-upon procedures 执行商定程序 DoX#+
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6.high levels of assurance 高水平保证 0vQ@n7
7.compilation 编制 ;n00kel$
8.reliability 可靠性 BM&95p
9.relevance 相关性 b)(#/}jMkD
10.professional skepticism 职业谨慎 &!2
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11.objectivity 客观性
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12. professional competence 专业胜任能力 Ex^7`-2,B
13.Senior/CPA-in-charge 项目经理 POfvs]
14.audit engagement letter 业务约定书 HGs.v}@&
15.recurring audit 连续审计 }N:0%Gk[;
16.the client 委托人 ,xuqQ;JX
17.change CPA 更换注册会计师 `Q<hL {AH
18.the existing CPA 现任注册会计师 ? Sj,HLo@U
19.the successor CPA 后任注册会计师 BC%t[H} >R
20.the preceding CPA前任注册会计师 [mJcc
21.issue the audit report 出具审计报告 P-ys$=
22.expert 专家 &sh
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23.the board of directors 董事会 us"S
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24.knowledge of the entity‘ s business 了解被审计单位情况 hvQOwA;e
25.assess material misstatement risks评估重大错报风险 Dh BUMDoB
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 =S4_^UY;
27.a general knowledge of —— 初步了解―――的情况 lJpD>\$}@R
28.a more knowledge of—— 进一步了解的情况 QB'-`GwL
29.the prior year‘s working papers 以前年度工作底稿 -i:Zi}f
30.minutes of meeting 会议纪要 ;i
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31.business risks 经营风险 ~4.Tq{
32.appropriateness 适当性 d2'9C6t
33.accounting estimate 会计估计 {vx{Hwyv
34.management representations 管理层声明 R4 ;^R
35.going concern assumption 持续经营假设 .<gAa"
36.audit plan 审计计划 36@)a5
37.significant audit areas 重点审计领域 15x~[?!
38.error 错误 ,6~c0]/
39.fraud舞弊 "uDLty?*k
40.modified or additional procedures 修改或追加审计程序 \kF}E3~+#
41.misappropriation of assets 侵占资产 Yl% Ra1
42.transactions without substance 虚假交易 iS&fp[Th
43.unusual pressures 异常压力 <@.f#
44.the suspected noncompliance 涉嫌存在违法行为 h2`W~g_
45.materialiy 重要性 RvZi %)
46.exceed the materiality level 超过重要性水平 |F-_Y
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47.approach the materiality level 接近重要性水平 MIub^ $<C
48.an acceptably low level 可接受水平
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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 cAM1\3HWT"
50.misstatements or omissions 错报或漏报 &1ASWllD
51.aggregate 总计 oil s;*q
52.subsequent events 期后事项 X<Rh-1$8F
53.adjust the financial statements 调整财务报表 (^ZC8)0i(
54.perform additional audit procedures 实施追加的审计程序 ;gcQ9L
55.audit risk 审计风险 F6dm_Oq&
56.detection risk 检查风险 w1KLQd:yq
57.inappropriate audit opinion 不适当的审计意见 :iD([V
58.material misstatement 重大的错报 yeFt0\=H
59.tolerable misstatement 可容忍错报 W(E!:
60.the acceptable level of detection risk 可接受的检查风险 mhH[jO)
61.assessed level of material misstatement risk 重大错报风险的评估水平 QKL5!
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62.simall business 小规模企业 \S
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63.accounting system 会计系统 w")VcAq
64.test of control 控制测试 36,qh.LKn
65.walk-through test 穿行测试 Qf6]qJa|
66.communication 沟通 5JK{dis]k
67.flow chart 流程图 Wo&MHMP
68.reperformance of internal control 重新执行 sg;Gk/]
69.audit evidence 审计证据 T)6p,l
70.substantive procedures 实质性程序 bmr.EB/
71.assertions 认定 y&-wb'==p
72.esistence 存在 l}j5EWe
73.occurrence 发生 3Ew-
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74.completeness 完整性 .t.H(Q9
75.rights and obligations 权利和义务 ]sE~gro
76.valuation and allocation 计价和分摊 .e!dEF)D
77.cutoff 截止 ^*#5iT8/
78.accuracy 准确性 E)H:
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79.classification 分类 ajq [ID
80.inspection 检查 cF_ Y}C
81.supervision of counting 监盘 {-2I^Ym 5i
82.observation 观察 9n]zh-
83.confirmation 函证 K{B[(](
84.computation 计算
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85.analytical procedures 分析程序 R!0O[i
86.vouch 核对 ~b+4rYNxU_
87.trace 追查 m]R< :_
88.audit sampling 审计抽样 j#$ R.
89.error 误差 Q@6OIE
90.expected error 预期误差 8`Q8Mct$<
91.population 总体 *.K+"WS%
92.sampling risk 抽样风险 *>h"}e41
93.non- sampling risk 非抽样风险 {1li3K&0s
94.sampling unit 抽样单位 b?jRA^
95.statistical sampling 统计抽样 cod__.
96.tolerable error 可容忍误差 ,-myR1}
97.the risk of under reliance 信赖不足风险 V%g$LrLVe
98.the risk of over reliance 信赖过度风险 6QkdH7Qf=
99.the risk of incorrect rejection 误拒风险 7pH(_-TF
100. the risk of incorrect acceptance 误受风险 )WF]v"t
101.working trial balance 试算平衡表 \-a^8{.^E
102.index and cross-referencing 索引和交叉索引 `*mctjSN
103.cash receipt 现金收入 K??%Qh5l+C
104.cash disbursement 现金支出 mjO4GpG3
105.bank statement 银行对账单 W(Z_ac^e[
106.bank reconciliation 银行存款余额调节表 2>p K
107.balance sheet date 资产负债表日 2~Z P[wr
108.net realizable value 可变现净值 Gu}|CFL\
109.storeroom 仓库 TCYjj:/
110.sale invoice 销售发票 B!0o6)u'
111.price list 价目表 I:CnOpR>A
112.positive confirmation request 积极式询证函 tsVQXvo
113.negative confirmation request 消极式询证函 _tTtq/z<
114.purchase requisition 请购单 3 GmU$w
115.receiving report 验收报告 6S)$wj*w
116.gross margin 毛利 }&BE*U8_
117.manufacturing overhead 制造费用 x9k(mn%,
118.material requisition 领料单 De%WT:v
119.inventory-taking 存货盘点 ];i-d7C
120.bond certificate 债券 hNgbHzW
121.stock certificate 股票 h
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122.audit report 审计报告 _TfG-Ae
123.entity 被审计单位 vM!lL6T:
124.addressee of the audit report 审计报告的收件人 qgg/_H:
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125.unqualified opinion 无保留意见 DXu#07\
126.qualified opinion 保留意见 j&,,~
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127.disclaimer of opinion 无法表示意见 ?$i`K|
128.adverse opinion 否定意见 Cj"+` C)l
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A (1)ABC 作业基础成本计算 =cI -<0QSn
A (2)absorbed overhead 已吸收制造费用 S&_Z,mT./
A (3)absorption costing 吸收成本计算 2eo]D
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A (4)account 账户,报表 4Xt.}S!
A (5)accounting postulate 会计假设 >a7OE=K
A (6)accounting series release 会计公告文件 /tR@J8pV
A (7)accounting valuation 会计计价 1"?3l`i
A (8)account sale 承销清单 /\34o{
A (9)accountability concept 经营责任概念 Bd jo3eX
A (10)accountancy 会计职业 7s@%LS
A (11)accountant 会计师 BOClMeA4
A (12)accounting 会计 #=C!Xx&
A (13)agency cost 代理成本 IaMZPl
A (14)accounting bases 会计基础 y|X</3w
A (15)accounting manual 会计手册 TbX#K:l
A (16)accounting period 会计期间 CeQL8yJ;
A (17)accounting policies 会计方针 Ks'msSMC
A (18)accounting rate of return 会计报酬率 Gu[G_^>
A (19)accounting reference date 会计参照日 C#{s[l \]
A (20)accounting reference period 会计参照期间 hG51jVYtw
A (21)accrual concept 应计概念 g}
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A (22)accrual expenses 应计费用 VqGmZ|+8
A (23)acid test ration 速动比率(酸性测试比率) {=mf/3.r
A (24)acquisition 购置
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A (25)acquisition accounting 收购会计 JrlDTNJj'
A (26)activity based accounting 作业基础成本计算 #tX\m;
A (27)adjusting events 调整事项 S. my" j
A (28)administrative expenses 行政管理费 _RI`I}&9Z
A (29)advice note 发货通知 Ag
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A (30)amortization 摊销 $>Md]/I8
A (31)analytical review 分析性检查 _2u RY
A (32)annual equivalent cost 年度等量成本法 ^ [FK<9
A (33)annual report and accounts 年度报告和报表 RhwqAok|lj
A (34)appraisal cost 检验成本 U9^o"vT
A (35)appropriation account 盈余分配账户 ^w]N#%k\H
A (36)articles of association 公司章程细则 ;Z>u]uK4+
A (37)assets 资产 @CGci lS=
A (38)assets cover 资产保障 C1w~z4Qp
A (39)asset value per share 每股资产价值 *Iy5 V7`KU
A (40)associated company 联营公司 6&,n\EXF
A (41)attainable standard 可达标准 T%0vifoQ_$
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A (42)attributable profit 可归属利润 ;k1\-
A (43)audit 审计 MzUNk`T @
A (44)audit report 审计报告 \"r84@<
A (45)auditing standards 审计准则 c%|K
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A (46)authorized share capital 额定股本 0zJT_H+
A (47)available hours 可用小时 ^3~+| A98M
A (48)avoidable costs 可避免成本 Dx
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B (49)back-to-back loan 易币贷款 `zf,$67>1
B (50)backflush accounting 倒退成本计算 $ZnLY uGb
B (51)bad debts 坏帐 v9?hcJ=
B (52)bad debts ratio 坏帐比率 ^G:}%4
B (53)bank charges 银行手续费 tYb8a
B (54)bank overdraft 银行透支 6<aZr\Ufg
B (55)bank reconciliation 银行存款调节表 poLzgd
B (56)bank statement 银行对账单 5Bwr\]%$P
B (57)bankruptcy 破产 hG1\
B (58)basis of apportionment 分摊基础 5:S=gARz
B (59)batch 批量 tc-pVw:TV
B (60)batch costing 分批成本计算 o>Fc.$ngZ
B (61)beta factor B(市场)风险因素 `Wc"Ix0
B (62)bill 账单 6( #fGH&[
B (63)bill of exchange 汇票 )w.+( v(
B (64)bill of landing 提单 k OYF]^uJ
B (65)bill of materials 用料预计单 K<k!sh
B (66)bill payable 应付票据 ~H<oqk:O-
B (67)bill receivable 应收票据 =*paa
B (68)bin card 存货记录卡 d7,ZpHt
B (69)bonus 红利 *[VO03
B (70)book-keeping 薄记 Myj
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B (71)Boston classification 波士顿分类 j ?c"BF.
B (72)breakeven chart 保本图 P:lmQHls+
B (73)breakeven point 保本点 L@mNfLK
B (74)breaking-down time 复位时间 oe (})M
B (75)budget 预算 +\Hh|Uz5
B (76)budget center 预算中心 7hV9nuW
B (77)budget cost allowance 预算成本折让 tO?NbW cp
B (78)budget manual 预算手册 8x)&4o@
B (79)budget period 预算期间 hk5[ N=
B (80)budgetary control 预算控制 c>SFttbU
B (81)budgeted capacity 预算生产能力 WFr;z*
B (82)burden 制造费用 <@F.qMl
B (83)business center 经营中心 )Cas0~ RM
B (84)business entity 营业个体 f$7Xh~
B (85)business unit 经营单位 ""~b1kEt
B (86)buy-out management 管理性购买产权 2OA0rH"v
B (87)by-product 副产品 z (1zth
C (88)called-up share capital 催缴股本 Z--A:D>
C (89)capacity 生产能力
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C (90)capacity ratios 生产能力比率 f`;y
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C (91)capital 资本 5{z muv:
C (92)capital assets pricing model资本资产计价模式 j\I{pW-
C (93)capital commitment 承诺资本
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C (94)capital employed 已运用的资本 >Bw<THx
C (95)capital expenditure 资本支出 ol[sX=5 *
C (96)capital expenditureauthorization 资本支出核准 Etj0k}
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C (97)capital expenditure control 资本支出控制 9
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C (98)capital expenditure proposal资本支出申请 g3 6:OK"
C (99)capital funding planning 资本基金筹集计划 l+ ,p=
C (100)capital gain 资本收益 L'Yg$9 Vz
C (101)capital investment appraisal资本投资评估 mp'Z.4
C (102)capital maintenance 资本保全 K'6NW:zp~
C (103)capital resource planning 资本资源计划 xmM!SY>
C (104)capital surplus 资本盈余 Mzg
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C (105)capital turnover 资本周转率 $yn7XonS
C (106)card 记录卡 *XU2%"Sc
C (107)cash 现金 /VmtQ{KTt+
C (108)cash account 现金账户 S|jE1v"L
C (109)cash book 现金账薄 '9ki~jtf=
C (110)cash cow 金牛产品 t6,bA1*5y
C (111)cash flow 现金流量 JI3x^[(Z
C (112)cash discounted 现金贴现 ?lPn{oB9"
C (113)cash flow budget 现金流量预算 7Mj:bm&9
C (114)cash flow statement 现金流量表 gh?3 [q6
C (115)cash ledger 现金分类账 a 23XrX
C (116)cash limit 现金限额 v 1.8]||^
C (117)CCA 现时成本会计 )K}-z+$)k
C (118)center 中心 X7~^D[X
C (119)changeover time 变更时间 u\y
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C (120)chartered entity 特许经济个体 _'*Vcu`Y
C (121)cheque 支票 K\trT!I
C (122)cheque register 支票登记薄 V+$^4Ht
C (123)coin analysis 零钱分类 ^\f1zg9I
C (124)classification 分类 tH)fu%:p
C (125)clock card 工时卡 5(\H:g\z
C (126)code 代码 {aVRvZH4
C (127)commitment accounting 承诺确认会计 sU$<v( `"
C (128)common cost 共同成本 ]3\%i2NM
C (129)company limited byguarantee 有限担保责任公司 si,)!%b
C (130)company limited shares 股份有限公司 }> ]`#s
C (131)competitive position 竞争能力状况 KY'x;\0
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C (132)concept 概念 `9Rj;^NJ
C (133)conglomerate 跨行业企业 T!jMh-8
C (134)consistency concept 一致性概念 !{+a2wi
C (135)consolidated accounts 合并报表 5-RA<d#
C (136)consolidation accounting 合并会计 =T- jG_.H
C (137)consortium 财团 3Fg{?C_l
C (138)contingency plan 应急计划 cakwGs_{
C (139)contingent liabilities 或有负债 6QYHPz
C (140)continuous operation 连续生产 96d&vm~m1
C (141)contra 抵消 edL sn>\*#
C (142)contract cost 合同成本 7PW7&]-WQ
C (143)contract costing 合同成本计算 _u9bZ'
C (144)contribution 贡献毛益 eyzXHS*s;L
C (145)contribution centre 贡献中心 VZ]}9k
C (146)contribution chart 贡献图 Y '+mC
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 =&" a:l
C (148)contribution to salesration 贡献毛益对销售比率 0B]c`$"aD
C (149)control 控制 b:Tv
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C (150)control account 控制帐户 w+Y_TJ%
C (151)control limits 控制限度 6n:oEXM>
C (152)controllability concept 可控制概念 )eVn1U2*z.
C (153)controllable cost 可控制成本 }F';"ybrU)
C (154)conversion cost 加工成本 W) ?s''WE;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 =lmelo#m&
C (156)corporate appraisal 公司评估 v:gdG|n"
C (157)corporate planning 公司计划 "H\R*\-0
C (158)corporate social reporting 公司社会报告 yTR5*{?j
C (159)corporation 股份公司 "
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C (160)cost 成本 w&>*4=^
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C (161)cost account 成本帐户 LYke\/ md
C (162)cost accounting 成本会计 JYR^k=
C (163)cost accounting manual 成本手册 ^8=e8O
C (164)cost accounts calendar 成本报表的日历时间 @;X#/dZe
C (165)cost adjustment 成本调整 0C4Os p
C (166)cost allocation 成本分配 i.0d>G><@
C (167)cost apportionment 成本分摊 20w4
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C (168)cost attribution 成本归属 2i$_ ,[fi
C (169)cost audit 成本审计 juA}7
C (170)cost behaviour 成本性态 cp&1yB
C (171)cost benefit analysis 成本效益分析 n( 9$)B_y
C (172)cost center 成本中心 .\+c{
C (173)cost driver 成本动因