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注会《审计》英语常用词汇 ED>P>Gg
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1.audit 审计 8_M"lU0[
2.attestation 鉴证 sYB2{w
3.credibility 可信赖程度 FJFO0Hb6
4.audit of financial statements 财务报表审计 "i&9RA
!1
5.agreed-upon procedures 执行商定程序 V/RV,K1/
6.high levels of assurance 高水平保证 SQ<{X/5
7.compilation 编制 K1p. {
8.reliability 可靠性 xRZ/[1f!
9.relevance 相关性 rx@2Dmt6
10.professional skepticism 职业谨慎 T&j:gg
11.objectivity 客观性 &d]@$4u$;
12. professional competence 专业胜任能力 i;\n\p1
13.Senior/CPA-in-charge 项目经理 Nnfq!%
14.audit engagement letter 业务约定书 ^b
3nEcQn
15.recurring audit 连续审计 =
&m;5R
16.the client 委托人 8EU/}Ym
17.change CPA 更换注册会计师 wM}AWmH
18.the existing CPA 现任注册会计师 Cv;#8Wj}
19.the successor CPA 后任注册会计师 z6|kEc"{
20.the preceding CPA前任注册会计师 6_K7!?YG7
21.issue the audit report 出具审计报告 D-e?;<
22.expert 专家 v`U;.W
23.the board of directors 董事会 Hxn#vAc
24.knowledge of the entity‘ s business 了解被审计单位情况 xl9S=^`=
25.assess material misstatement risks评估重大错报风险 }|wC7*^)
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 U[z2{\
27.a general knowledge of —— 初步了解―――的情况 2SlI5+u
28.a more knowledge of—— 进一步了解的情况 y[GqV_~?Y
29.the prior year‘s working papers 以前年度工作底稿 fh`}~ aQ
30.minutes of meeting 会议纪要 D'#,%4P,e\
31.business risks 经营风险 55
=YM'5]
32.appropriateness 适当性 6=Sz5MC
33.accounting estimate 会计估计 <@c@`K
34.management representations 管理层声明 FytGg[#]
35.going concern assumption 持续经营假设 0n\AUgVPF
36.audit plan 审计计划 O^_CqT%
37.significant audit areas 重点审计领域 d+"F(R9
38.error 错误 +}eK8>2
39.fraud舞弊 $"va8,
40.modified or additional procedures 修改或追加审计程序 fP 3t0cp
41.misappropriation of assets 侵占资产 (px3o'ls h
42.transactions without substance 虚假交易 y2 R\SL,
43.unusual pressures 异常压力 m= %KaRI
44.the suspected noncompliance 涉嫌存在违法行为 3,J{!
45.materialiy 重要性 V6B[eV$D
46.exceed the materiality level 超过重要性水平 hsJGly5H
47.approach the materiality level 接近重要性水平 V(Cxd.u
48.an acceptably low level 可接受水平 6XnUs1O
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 2>f3nW
50.misstatements or omissions 错报或漏报 /?a9g>G%N
51.aggregate 总计 xmtD0U1
52.subsequent events 期后事项 @VyF'
?}
53.adjust the financial statements 调整财务报表 ?QtM|e
54.perform additional audit procedures 实施追加的审计程序 !e+Sa{X
55.audit risk 审计风险 1B$8<NCQ=?
56.detection risk 检查风险 \\{78WDA
57.inappropriate audit opinion 不适当的审计意见 O`Htdnu
58.material misstatement 重大的错报 5acC4v!T
59.tolerable misstatement 可容忍错报 rl-#Ez
60.the acceptable level of detection risk 可接受的检查风险 j$4lyDfD
61.assessed level of material misstatement risk 重大错报风险的评估水平 3ouo4tf$H.
62.simall business 小规模企业 Swgvj(y;!A
63.accounting system 会计系统 ygd*zy9
64.test of control 控制测试 X|L_}Q7
65.walk-through test 穿行测试 !uA'0U?ky
66.communication 沟通 -VP_Aw$
67.flow chart 流程图 \w-3Spk*
68.reperformance of internal control 重新执行 QBA{*@ A-
69.audit evidence 审计证据 ,+x\NY2d
70.substantive procedures 实质性程序 Wxgs66
71.assertions 认定 Jg$ NYs.xZ
72.esistence 存在 D0Ls~qr
73.occurrence 发生 G]dHYxG
74.completeness 完整性 ^;$9>yi1
75.rights and obligations 权利和义务 Z=l2Po n
76.valuation and allocation 计价和分摊 DmZ_tuVI
77.cutoff 截止 2
o
7o~r
78.accuracy 准确性 nN>Uh T
79.classification 分类 Y5*A,piq
80.inspection 检查 ;KG}Yr72
81.supervision of counting 监盘
}a%Wu 7D
82.observation 观察 p*JP='p
83.confirmation 函证 ~`5[Li:eP
84.computation 计算 )i:"cyoE
85.analytical procedures 分析程序 .5tXwxad"
86.vouch 核对 !Nbi&^k B
87.trace 追查 Mb97S]878I
88.audit sampling 审计抽样 Y 2^y73&k
89.error 误差 8jiBLZkRf
90.expected error 预期误差 |7.X)h`
91.population 总体 |1Nz8Vr.
92.sampling risk 抽样风险 w)h"?'m~
93.non- sampling risk 非抽样风险 @[1,i~H
94.sampling unit 抽样单位 \2Kl]G(w%y
95.statistical sampling 统计抽样 &m{~4]qWpM
96.tolerable error 可容忍误差 Y"dTm;&
97.the risk of under reliance 信赖不足风险 L l,nt
98.the risk of over reliance 信赖过度风险 uL^X$8K;(
99.the risk of incorrect rejection 误拒风险 BJqb'Hjd
100. the risk of incorrect acceptance 误受风险 R
G/P]
101.working trial balance 试算平衡表 EPM(hxCIQ
102.index and cross-referencing 索引和交叉索引 1Sv$!xX`n
103.cash receipt 现金收入 <4^y7]]F
104.cash disbursement 现金支出 lg@q}
]1
105.bank statement 银行对账单 .SBN^fq
106.bank reconciliation 银行存款余额调节表 Z#K0a'
107.balance sheet date 资产负债表日 "T} HH
108.net realizable value 可变现净值 |+=ctpx9&
109.storeroom 仓库 SQk5
SP
110.sale invoice 销售发票 {s?hXB
111.price list 价目表 ^(:n a6C
112.positive confirmation request 积极式询证函 zeH=py[
n
113.negative confirmation request 消极式询证函 W\e!rq
114.purchase requisition 请购单 ])WIw'L!
115.receiving report 验收报告 =g=Vv"B_
116.gross margin 毛利 5'xZ9K
117.manufacturing overhead 制造费用 8
;=?Lw?
118.material requisition 领料单 u;8bbv4
119.inventory-taking 存货盘点 ^AO2%09.S
120.bond certificate 债券 vY,]f^F"
121.stock certificate 股票 H$&P=\8n
122.audit report 审计报告 T8vMBaU!qY
123.entity 被审计单位 O^R^Aw
124.addressee of the audit report 审计报告的收件人 h5))D!
125.unqualified opinion 无保留意见 eT8h:+k
126.qualified opinion 保留意见 |mz0
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127.disclaimer of opinion 无法表示意见 >
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128.adverse opinion 否定意见 ^Ux*"\/Es
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gF~qr
A (1)ABC 作业基础成本计算 ~s[Yu!(
A (2)absorbed overhead 已吸收制造费用 k59.O~0V
A (3)absorption costing 吸收成本计算 92*Y( >
A (4)account 账户,报表 >JN[5aus
A (5)accounting postulate 会计假设 d UiS0Qs}
A (6)accounting series release 会计公告文件 RY
*s }f
A (7)accounting valuation 会计计价 3N{
ZX{}
A (8)account sale 承销清单 "C+Fl
/v
A (9)accountability concept 经营责任概念
D&8*4>
A (10)accountancy 会计职业 3[To"You
A (11)accountant 会计师 l3kBt-m
A (12)accounting 会计 s06R~P4
A (13)agency cost 代理成本 a#,lf9M
A (14)accounting bases 会计基础 7JP.c@s
A (15)accounting manual 会计手册 AFNE1q;{\
A (16)accounting period 会计期间 `
ln=D$
A (17)accounting policies 会计方针 {>#4{D00
A (18)accounting rate of return 会计报酬率 *\[GfTL
A (19)accounting reference date 会计参照日 B 6,X)
A (20)accounting reference period 会计参照期间 >@^j9{\
A (21)accrual concept 应计概念 ~Q1%DV.
A (22)accrual expenses 应计费用 65pC#$F<x
A (23)acid test ration 速动比率(酸性测试比率) fOO[`"'Pq
A (24)acquisition 购置 No)@#^
A (25)acquisition accounting 收购会计 H3o Um1
A (26)activity based accounting 作业基础成本计算 v>mr
A (27)adjusting events 调整事项 ]F,v#6qi
A (28)administrative expenses 行政管理费 YZ+<+`Mz<
A (29)advice note 发货通知
.{k^
tf4
A (30)amortization 摊销 [2ZZPY9?Q
A (31)analytical review 分析性检查 skfFj&_T
A (32)annual equivalent cost 年度等量成本法 C8
2lT_7"
A (33)annual report and accounts 年度报告和报表 wmgKh)`@_{
A (34)appraisal cost 检验成本 C$EvcF%1
A (35)appropriation account 盈余分配账户 -"3<Ll
A (36)articles of association 公司章程细则 *A
N2&>Y
A (37)assets 资产 y]E ?\03"
A (38)assets cover 资产保障 KP!ctlP~
A (39)asset value per share 每股资产价值 }^B=f_Ag
A (40)associated company 联营公司 F!yejn
[
A (41)attainable standard 可达标准 9Z_98Rh
?QCHkhU
A (42)attributable profit 可归属利润 :. a
}pgh
A (43)audit 审计 2qUC@d<K
A (44)audit report 审计报告 K)t+lJ
A (45)auditing standards 审计准则 B(dq$+4
A (46)authorized share capital 额定股本
fj])
A (47)available hours 可用小时 rgg3{bU/
A (48)avoidable costs 可避免成本 *HN0em
B (49)back-to-back loan 易币贷款 Ot_xeg;7
B (50)backflush accounting 倒退成本计算 fmj-&6
B (51)bad debts 坏帐 ~4+=
C\r
B (52)bad debts ratio 坏帐比率 H?axlRmw3
B (53)bank charges 银行手续费 }x1p~N+;
B (54)bank overdraft 银行透支 slMWk;fmD}
B (55)bank reconciliation 银行存款调节表 *.0#cP7 "
B (56)bank statement 银行对账单 bPtbU:G
B (57)bankruptcy 破产 n~k9Z^ $
B (58)basis of apportionment 分摊基础 g4^df%)&
B (59)batch 批量 Nbnu
QPb'
B (60)batch costing 分批成本计算 )fz<n$3|$#
B (61)beta factor B(市场)风险因素 p<3^= 8Y$
B (62)bill 账单 ?$xZ$zW
B (63)bill of exchange 汇票 `7zNVYur8
B (64)bill of landing 提单 O)!MWmr
B (65)bill of materials 用料预计单 y2eeE CS]
B (66)bill payable 应付票据 - ?W hJ.U
B (67)bill receivable 应收票据 #b4Pn`[
B (68)bin card 存货记录卡 n
AJ<@a
B (69)bonus 红利 3M{/9rR[
B (70)book-keeping 薄记 Yxt`Uvc(^h
B (71)Boston classification 波士顿分类 +9mnxU>
B (72)breakeven chart 保本图 ?gMxGH:B.&
B (73)breakeven point 保本点 wg[ D*a
B (74)breaking-down time 复位时间 dF%sD|<)
B (75)budget 预算 +<P%v k
B (76)budget center 预算中心 Dh|8$(
Jt
B (77)budget cost allowance 预算成本折让 ApYri|^r
B (78)budget manual 预算手册 :n&n"`D~
B (79)budget period 预算期间 n1xN:
A
B (80)budgetary control 预算控制 L{\au5-4
B (81)budgeted capacity 预算生产能力 @^$Xy<x
B (82)burden 制造费用 f|1GlUA{t
B (83)business center 经营中心 u;Q'xuo3
B (84)business entity 营业个体 X,
<n|zp
B (85)business unit 经营单位 it~>)_7*P
B (86)buy-out management 管理性购买产权 iS^IqS
B (87)by-product 副产品 T&=1IoOg
C (88)called-up share capital 催缴股本 D@(Y.&_
C (89)capacity 生产能力 K
N;b+`x;M
C (90)capacity ratios 生产能力比率 PXk+Vi,%k
C (91)capital 资本 {%5tqF
C (92)capital assets pricing model资本资产计价模式 {Ah\-{]
C (93)capital commitment 承诺资本 gekW&tRie
C (94)capital employed 已运用的资本 E,nC}
f
C (95)capital expenditure 资本支出 ]kuMzTH
C (96)capital expenditureauthorization 资本支出核准 F~dq7AS
C (97)capital expenditure control 资本支出控制 mzz77i
C (98)capital expenditure proposal资本支出申请 AoEG%nT
C (99)capital funding planning 资本基金筹集计划 mT8($KQ
C (100)capital gain 资本收益 YN
~7 nOw
C (101)capital investment appraisal资本投资评估 Fa$ pr`
C (102)capital maintenance 资本保全 {<a(1#{
C (103)capital resource planning 资本资源计划 &LO<!WKQ
C (104)capital surplus 资本盈余 MH`H[2<\!,
C (105)capital turnover 资本周转率 )x-iru
A:
C (106)card 记录卡 Wm
nsD!
C (107)cash 现金 hmOhXE[a&
C (108)cash account 现金账户 c_]$UM[7L
C (109)cash book 现金账薄 ^<R*7mB*
C (110)cash cow 金牛产品 3
3_YZOy^j
C (111)cash flow 现金流量 [g_Cg=J
C (112)cash discounted 现金贴现 {4g1Wr5=
C (113)cash flow budget 现金流量预算 is%qG?,P
C (114)cash flow statement 现金流量表 -<jb>8
C (115)cash ledger 现金分类账 xr)Rx{)3h
C (116)cash limit 现金限额 ;K[`o/#4"
C (117)CCA 现时成本会计 (yduU
C (118)center 中心 50oNN+;=R
C (119)changeover time 变更时间 MC!K7ji
C (120)chartered entity 特许经济个体 +! 6C^G
C (121)cheque 支票 9KVeFl
C (122)cheque register 支票登记薄 :Xv3< rS<
C (123)coin analysis 零钱分类 93yJAao9
C (124)classification 分类 nKJJ7'$'3
C (125)clock card 工时卡 9N|O*h1;u
C (126)code 代码 b<qv
/t)$
C (127)commitment accounting 承诺确认会计 ur-&- G^
C (128)common cost 共同成本 nn"!x|c
C (129)company limited byguarantee 有限担保责任公司 ,qak_bP
C (130)company limited shares 股份有限公司 .}6 YKKqS
C (131)competitive position 竞争能力状况 8@|_];9#.
C (132)concept 概念 ~a8J"Wh
C (133)conglomerate 跨行业企业 4w^B&e%
C (134)consistency concept 一致性概念 _JA.~edqM
C (135)consolidated accounts 合并报表 VY$hg
C (136)consolidation accounting 合并会计 lDNB0Ad
C (137)consortium 财团 S=^yJ6xJ
C (138)contingency plan 应急计划 n*%<!\gJ
C (139)contingent liabilities 或有负债 !}^c.<38Q
C (140)continuous operation 连续生产 t<9oEjk["
C (141)contra 抵消 LWc}j`Wd
C (142)contract cost 合同成本 A"k6n\!n;
C (143)contract costing 合同成本计算 `~[zIq:}7
C (144)contribution 贡献毛益 J[;c}
C (145)contribution centre 贡献中心 B5u06
O
C (146)contribution chart 贡献图 5UR$Pn2a2
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 a <FzHCw
C (148)contribution to salesration 贡献毛益对销售比率 @#1k+tSA,
C (149)control 控制 <wxI>T }b
C (150)control account 控制帐户 |x
2>F
C (151)control limits 控制限度 g1L$+xD^
C (152)controllability concept 可控制概念 M~;mamTP
C (153)controllable cost 可控制成本 oL#^=vid"
C (154)conversion cost 加工成本 D,d mlv
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 zuWj@YG\.
C (156)corporate appraisal 公司评估 ;_M .
(8L
C (157)corporate planning 公司计划 R~CQ=KQ.
C (158)corporate social reporting 公司社会报告 vL{~?vq6
C (159)corporation 股份公司 LCK
C (160)cost 成本 BKIAc6
C (161)cost account 成本帐户 U^?/nRZ
C (162)cost accounting 成本会计 b~
C (163)cost accounting manual 成本手册 *j2P#et
C (164)cost accounts calendar 成本报表的日历时间 NTuS(7m
C (165)cost adjustment 成本调整 B%Dy;zdWd/
C (166)cost allocation 成本分配 <g5Btwo%
C (167)cost apportionment 成本分摊 bqN({p&
C (168)cost attribution 成本归属 &4sUi K"
C (169)cost audit 成本审计 AQU4~g
mI
C (170)cost behaviour 成本性态 o8BbSZVu
C (171)cost benefit analysis 成本效益分析 EQ8jxr<p
C (172)cost center 成本中心 MQ5#6vJ
C (173)cost driver 成本动因