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注会《审计》英语常用词汇 r;(^]Soz
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1.audit 审计
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2.attestation 鉴证 Mf5*Wjz.Mc
3.credibility 可信赖程度 v8\_6}*I
4.audit of financial statements 财务报表审计 ~.e~YI80
5.agreed-upon procedures 执行商定程序 :Eg4^,QX
6.high levels of assurance 高水平保证 V@G|2ZI
7.compilation 编制 ;)f,A)(Z
8.reliability 可靠性 rx#GrV*y
9.relevance 相关性 R-iWbLD
10.professional skepticism 职业谨慎 dZkKAK:v
11.objectivity 客观性 d@ZXCiA},
12. professional competence 专业胜任能力 Y^#>3T
13.Senior/CPA-in-charge 项目经理 YuO!Y9iEm
14.audit engagement letter 业务约定书 AKLFUk
15.recurring audit 连续审计 !*qQ7
16.the client 委托人 NeEV=+<-G
17.change CPA 更换注册会计师 2S@Cj{R(
18.the existing CPA 现任注册会计师 &F0>V o
19.the successor CPA 后任注册会计师 T.{]t6t$U
20.the preceding CPA前任注册会计师 iH)vLD
21.issue the audit report 出具审计报告 `P|V&;}K
22.expert 专家 rV%;d[LB
23.the board of directors 董事会 2xy{g&G
24.knowledge of the entity‘ s business 了解被审计单位情况 Sng3 B
25.assess material misstatement risks评估重大错报风险 S}/ZHo
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ? R[GSS1
27.a general knowledge of —— 初步了解―――的情况 ?5 6;<%0
28.a more knowledge of—— 进一步了解的情况 d_V7w4l
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29.the prior year‘s working papers 以前年度工作底稿 ygV-Fv>PQ
30.minutes of meeting 会议纪要 "5sUE!)f
31.business risks 经营风险 dqt}:^L*0g
32.appropriateness 适当性 HZ{DlH;&
33.accounting estimate 会计估计 maQDD*
34.management representations 管理层声明 Rh@UxNy\,
35.going concern assumption 持续经营假设 ZQ\O|
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36.audit plan 审计计划 2mthUq9b*
37.significant audit areas 重点审计领域 f0{tBD!%
38.error 错误 1OK~*=/4
39.fraud舞弊 a\MJh+K
40.modified or additional procedures 修改或追加审计程序 CfOhk
41.misappropriation of assets 侵占资产 9M[
42.transactions without substance 虚假交易 L_zB/(h
43.unusual pressures 异常压力 ))6iVgSE$
44.the suspected noncompliance 涉嫌存在违法行为 n5#9o},oK
45.materialiy 重要性 t<p4H^
46.exceed the materiality level 超过重要性水平 >o"0QD
47.approach the materiality level 接近重要性水平 V8%( h[
48.an acceptably low level 可接受水平 kkT=g^D9j
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 I'R|B\
50.misstatements or omissions 错报或漏报 srU*1jD)
51.aggregate 总计 n3hlo@gYW
52.subsequent events 期后事项 2DBFY1[Pk
53.adjust the financial statements 调整财务报表 }f] ~{^
54.perform additional audit procedures 实施追加的审计程序 8;,(D#p
55.audit risk 审计风险 F
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56.detection risk 检查风险 "?
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57.inappropriate audit opinion 不适当的审计意见 f5CnJhE|)
58.material misstatement 重大的错报 @7Nc*-SM
59.tolerable misstatement 可容忍错报 y2x)<.cDP
60.the acceptable level of detection risk 可接受的检查风险 q+67Wc=
61.assessed level of material misstatement risk 重大错报风险的评估水平 2ZMVYa2%(
62.simall business 小规模企业 #|cr\\2*
63.accounting system 会计系统 C #@5
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64.test of control 控制测试 ]<o^Q[OL
65.walk-through test 穿行测试 v kW2&
66.communication 沟通 {*qz<U>
67.flow chart 流程图 wcDb| H&
68.reperformance of internal control 重新执行 KJ6:ZTbW
69.audit evidence 审计证据 `hl1R3nBM
70.substantive procedures 实质性程序 kkV*#IZ
71.assertions 认定 G9c2kX.Bf
72.esistence 存在 c~Z\|Y`#B
73.occurrence 发生 =/^{Pn
74.completeness 完整性 j2!^iGS}
75.rights and obligations 权利和义务 J*f..:m
76.valuation and allocation 计价和分摊 }z wHUf9q1
77.cutoff 截止 b@N*W]
78.accuracy 准确性 F='rGQK!1
79.classification 分类 JsQmn<Yt
80.inspection 检查 l`<u\],
81.supervision of counting 监盘 fK9wr@1
82.observation 观察 X$$b :q
83.confirmation 函证 'ul~f$
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84.computation 计算 @I0[B<,:G
85.analytical procedures 分析程序 P*8DM3':
86.vouch 核对 *}N
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87.trace 追查 =M/($PA
88.audit sampling 审计抽样 7{DSLKtN
89.error 误差 vEb_z[gd
90.expected error 预期误差 f5|Ew&1EP
91.population 总体 \}})U#
92.sampling risk 抽样风险 Ru^j~Cj5
93.non- sampling risk 非抽样风险 tv7A&Z)Rh
94.sampling unit 抽样单位 L+$9 ,<'[
95.statistical sampling 统计抽样 P}C;%KzA
96.tolerable error 可容忍误差 K.2l)aRd
97.the risk of under reliance 信赖不足风险 "DNiVL.
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 73d7'Fw
100. the risk of incorrect acceptance 误受风险 XnI)s^
101.working trial balance 试算平衡表 O'<cEv'B*
102.index and cross-referencing 索引和交叉索引 M8'
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103.cash receipt 现金收入 1Igo9rv
104.cash disbursement 现金支出 TYh_uox6
105.bank statement 银行对账单 :f58JLX
106.bank reconciliation 银行存款余额调节表 p4'Qki8Hd
107.balance sheet date 资产负债表日 i\u m;\
108.net realizable value 可变现净值 h"+|)'*n
109.storeroom 仓库 VWR6/,N^_
110.sale invoice 销售发票 9zK5Y+!
111.price list 价目表
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112.positive confirmation request 积极式询证函 } h0
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113.negative confirmation request 消极式询证函 nd1%txIsr
114.purchase requisition 请购单 F~_)auH
115.receiving report 验收报告 DU%j;`3
116.gross margin 毛利 WAt | J2
117.manufacturing overhead 制造费用 |LNAd:0
118.material requisition 领料单 D%k]D/
119.inventory-taking 存货盘点 ,k5b,}tN
120.bond certificate 债券 \%D/
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121.stock certificate 股票 H+ Y+8
122.audit report 审计报告 }28,fb
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123.entity 被审计单位 *w;=o}`
124.addressee of the audit report 审计报告的收件人 @`6db
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 ]ZOzqh_0C
127.disclaimer of opinion 无法表示意见 O*7Gl G
128.adverse opinion 否定意见 zf>r@>S!L
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A (1)ABC 作业基础成本计算 +WP
A (2)absorbed overhead 已吸收制造费用 g0BJj=
A (3)absorption costing 吸收成本计算 QjlwT 2o'
A (4)account 账户,报表 ")87GQ( R
A (5)accounting postulate 会计假设 T m0m$l
A (6)accounting series release 会计公告文件 gM<*(=x'
A (7)accounting valuation 会计计价 +u:Q+PkM
A (8)account sale 承销清单 u.s-/ g
A (9)accountability concept 经营责任概念 _,JdL'[d
A (10)accountancy 会计职业 $|yO
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A (11)accountant 会计师 H,!3s<1
A (12)accounting 会计 >b.wk3g@>
A (13)agency cost 代理成本 \y
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A (14)accounting bases 会计基础 ?u9JRXj%
A (15)accounting manual 会计手册 iX{Lc+u3
A (16)accounting period 会计期间 ['SZe0
A (17)accounting policies 会计方针 k*8
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A (18)accounting rate of return 会计报酬率 pU |SUM
A (19)accounting reference date 会计参照日 !?7c2QRN
A (20)accounting reference period 会计参照期间 i2EXE0;
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 z5G$'
A (23)acid test ration 速动比率(酸性测试比率) D`bH_1X
A (24)acquisition 购置 5)MVkJ=R
A (25)acquisition accounting 收购会计 +h$)l/>:
A (26)activity based accounting 作业基础成本计算 PfI~`ke
A (27)adjusting events 调整事项 '}D$"2I*
A (28)administrative expenses 行政管理费 uZ-yu|1
A (29)advice note 发货通知 Zw[A1!T,
A (30)amortization 摊销 D:gskK+o6M
A (31)analytical review 分析性检查 4ISZyO=
A (32)annual equivalent cost 年度等量成本法 cb k|LQ.O
A (33)annual report and accounts 年度报告和报表 V+mTo^
A (34)appraisal cost 检验成本 rN'')n/
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A (35)appropriation account 盈余分配账户 _[,oP s:+
A (36)articles of association 公司章程细则 x*A_1_
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A (37)assets 资产 F~cvob{
A (38)assets cover 资产保障 ]KS|r+
A (39)asset value per share 每股资产价值 (\ze
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A (40)associated company 联营公司 S'jH
A (41)attainable standard 可达标准 *jps}uk<
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A (42)attributable profit 可归属利润 }?pY~f
A (43)audit 审计 KMxP%dV/=
A (44)audit report 审计报告 lqO"
A (45)auditing standards 审计准则 (1r.AG`g
A (46)authorized share capital 额定股本 tkFGGc}w\
A (47)available hours 可用小时 N|v3a>;*l
A (48)avoidable costs 可避免成本 2[W1EQI
B (49)back-to-back loan 易币贷款 $ePBw~yu
B (50)backflush accounting 倒退成本计算 3%<Uq%pJ
B (51)bad debts 坏帐 %d5;JEgA:g
B (52)bad debts ratio 坏帐比率 &J)q
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B (53)bank charges 银行手续费 D2`tWRm0
B (54)bank overdraft 银行透支 X`d d"8%
B (55)bank reconciliation 银行存款调节表 y;+5cn C
B (56)bank statement 银行对账单 w !N;Y0
B (57)bankruptcy 破产 lD;="b
B (58)basis of apportionment 分摊基础 wL'tGAv
B (59)batch 批量 [/}y!;3iXM
B (60)batch costing 分批成本计算 *[Ld\lRj
B (61)beta factor B(市场)风险因素 NzmVQ-4
B (62)bill 账单 ?NZKu6
B (63)bill of exchange 汇票 .!ThqYo
B (64)bill of landing 提单 s6(iiB%d
B (65)bill of materials 用料预计单 >g%^hjJ
B (66)bill payable 应付票据 zDbjWd
B (67)bill receivable 应收票据 fX,L;Se"
B (68)bin card 存货记录卡 @_tQ:
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B (69)bonus 红利 #Y3:~dmJ-
B (70)book-keeping 薄记 (o/HLmr@Y
B (71)Boston classification 波士顿分类 "5]Fl8c?
B (72)breakeven chart 保本图 I*/?*p/I
B (73)breakeven point 保本点 oaI|A^v
B (74)breaking-down time 复位时间 V0Cz!YM_3
B (75)budget 预算 U2*g9Es
B (76)budget center 预算中心 uaMf3HeYV
B (77)budget cost allowance 预算成本折让 -
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B (78)budget manual 预算手册 &+?
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B (79)budget period 预算期间 stDrF1{
B (80)budgetary control 预算控制 W?;kMGW-
B (81)budgeted capacity 预算生产能力 &u62@ug#}
B (82)burden 制造费用 D-7PO3F:F
B (83)business center 经营中心 FE+Y#
B (84)business entity 营业个体 ;\@co5.=
B (85)business unit 经营单位 $M F
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B (86)buy-out management 管理性购买产权 o2
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B (87)by-product 副产品 cTO\Vhg
C (88)called-up share capital 催缴股本 W+[XNIg5
C (89)capacity 生产能力 ,6,sz]3-
C (90)capacity ratios 生产能力比率 Y}_J
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C (91)capital 资本 '-sAi
C (92)capital assets pricing model资本资产计价模式 j)K[A%(
C (93)capital commitment 承诺资本 =yv_i]9AN
C (94)capital employed 已运用的资本 ~$1Zw&X
C (95)capital expenditure 资本支出 2 %YtMkC5
C (96)capital expenditureauthorization 资本支出核准 i5 x[1
C (97)capital expenditure control 资本支出控制 (f DA
C (98)capital expenditure proposal资本支出申请 cd8~y
C (99)capital funding planning 资本基金筹集计划 hlPZTr=a
C (100)capital gain 资本收益 ].f28bY
C (101)capital investment appraisal资本投资评估 ~7$E\w6
C (102)capital maintenance 资本保全 3[kY:5-
C (103)capital resource planning 资本资源计划 ^qL2Q*
C (104)capital surplus 资本盈余 -LF0%G
C (105)capital turnover 资本周转率 F
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C (106)card 记录卡 :3k&[W*
C (107)cash 现金 V`OeJVe
C (108)cash account 现金账户 P q\m8iS,w
C (109)cash book 现金账薄 W+
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C (110)cash cow 金牛产品 (?SK< 4!
C (111)cash flow 现金流量 x0^O?UR
C (112)cash discounted 现金贴现 ZCJOh8
C (113)cash flow budget 现金流量预算 s;'XX}Y
C (114)cash flow statement 现金流量表 #%CbZw@hJ9
C (115)cash ledger 现金分类账 ^dB~#
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C (116)cash limit 现金限额 I^iJ^Z]vx
C (117)CCA 现时成本会计 yc.Vm[!
C (118)center 中心 808E)
C (119)changeover time 变更时间 "mbcZ5_
C (120)chartered entity 特许经济个体 TrxZS_
C (121)cheque 支票 n:zoN2lC
C (122)cheque register 支票登记薄 sY4sq5'!
C (123)coin analysis 零钱分类 *I;
,|Jj k
C (124)classification 分类 a []Iz8*6e
C (125)clock card 工时卡 cE}R7,y
C (126)code 代码 2@``=0z
C (127)commitment accounting 承诺确认会计 ncg5%(2
C (128)common cost 共同成本 IUco
8
C (129)company limited byguarantee 有限担保责任公司 NET?Ep
C (130)company limited shares 股份有限公司 p F\~T>
C (131)competitive position 竞争能力状况 /.<tC(
C (132)concept 概念 ^6!C":f
C (133)conglomerate 跨行业企业 4`F(RweGx
C (134)consistency concept 一致性概念 BZy&;P
C (135)consolidated accounts 合并报表 [%(}e1T(
C (136)consolidation accounting 合并会计 cstSLXD
C (137)consortium 财团 o:ki IZ]
C (138)contingency plan 应急计划 %u\Oj \8U
C (139)contingent liabilities 或有负债 QFOmnbJg
C (140)continuous operation 连续生产 6e,|HV
C (141)contra 抵消 n}9vAvC
C (142)contract cost 合同成本 C3kxw1*
C (143)contract costing 合同成本计算 |;2Y|>=
C (144)contribution 贡献毛益 l2uh"!
C (145)contribution centre 贡献中心 (4_7ICFI
C (146)contribution chart 贡献图 -x~h.s,
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ji(W+tQ2Y'
C (148)contribution to salesration 贡献毛益对销售比率 dR"H,$UH
C (149)control 控制 E~?0Yrm F
C (150)control account 控制帐户 ?!>B}e&,
C (151)control limits 控制限度 y+f@8]
C (152)controllability concept 可控制概念 pKDP1S#<
C (153)controllable cost 可控制成本 _E eH
C (154)conversion cost 加工成本 '>[l1<d!G
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 lqFDX
d
C (156)corporate appraisal 公司评估 CZB!vh0
C (157)corporate planning 公司计划 mm-!UsT
C (158)corporate social reporting 公司社会报告 :5!>h8p;
C (159)corporation 股份公司 3R(GO.n=]
C (160)cost 成本 Xd%c00"U
C (161)cost account 成本帐户 :.kc1_veYS
C (162)cost accounting 成本会计 a1Q|su{H
C (163)cost accounting manual 成本手册 n>]`8+a~%X
C (164)cost accounts calendar 成本报表的日历时间 T^LpoN/T
C (165)cost adjustment 成本调整 X|+ o4R?
C (166)cost allocation 成本分配 n<
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C (167)cost apportionment 成本分摊 1e`/N+6u
C (168)cost attribution 成本归属 Q!DH8'|4?L
C (169)cost audit 成本审计 Wyu$J
C (170)cost behaviour 成本性态
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C (171)cost benefit analysis 成本效益分析 pG?AwB~@n
C (172)cost center 成本中心 %H=d_Nm{
C (173)cost driver 成本动因