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注会《审计》英语常用词汇 = I:.X ;
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1.audit 审计 =m!-m\B/
2.attestation 鉴证 qyZ"
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3.credibility 可信赖程度 ( Z619w
4.audit of financial statements 财务报表审计 caU0\VS
5.agreed-upon procedures 执行商定程序 M||+qd W!
6.high levels of assurance 高水平保证 VrHv)lUr
7.compilation 编制 r/YMLQ
8.reliability 可靠性 ohRjvJ'v|
9.relevance 相关性 IoxgjUa
10.professional skepticism 职业谨慎 5y
d MMb
11.objectivity 客观性 {>}!+k
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12. professional competence 专业胜任能力 TITKj?*o
13.Senior/CPA-in-charge 项目经理 y=fx%~<>
8
14.audit engagement letter 业务约定书 |LRedD7n
15.recurring audit 连续审计 P2NQHX
16.the client 委托人 P0S
Qr?W
17.change CPA 更换注册会计师 {o)L c6T8s
18.the existing CPA 现任注册会计师 QiQ_bB!\
19.the successor CPA 后任注册会计师 !02`t4Zc-
20.the preceding CPA前任注册会计师 p#&h=,W}
21.issue the audit report 出具审计报告 _G[g;$<
22.expert 专家 sQ=]N
F)\
23.the board of directors 董事会 Z~AO0zUKY
24.knowledge of the entity‘ s business 了解被审计单位情况 h`]Iy
25.assess material misstatement risks评估重大错报风险 &b.=M>\9Q
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 v:f}XK<
27.a general knowledge of —— 初步了解―――的情况 _Us#\+]_:
28.a more knowledge of—— 进一步了解的情况 rxe>}ZO
29.the prior year‘s working papers 以前年度工作底稿
zkt+7,vI
30.minutes of meeting 会议纪要 |WQBDB`W
31.business risks 经营风险 FTX=Wyr
32.appropriateness 适当性 O(#)m>A
33.accounting estimate 会计估计 #pT"BSz]
34.management representations 管理层声明 c'^?/$H|
35.going concern assumption 持续经营假设 K`yRr`pW
36.audit plan 审计计划 $~~Jw]
37.significant audit areas 重点审计领域 US+Q~GTA
38.error 错误 /@wg>&L]
39.fraud舞弊 w;;BSJ]+[
40.modified or additional procedures 修改或追加审计程序 ~d
o9;8v
41.misappropriation of assets 侵占资产 V39g,=`b%
42.transactions without substance 虚假交易 j:^#rFD4?
43.unusual pressures 异常压力 .S!mf
44.the suspected noncompliance 涉嫌存在违法行为 ~xbe~$$Q@
45.materialiy 重要性 b[sx_b
46.exceed the materiality level 超过重要性水平 Y4OPEo 5o
47.approach the materiality level 接近重要性水平 yd^{tQi
48.an acceptably low level 可接受水平 m.JBOq=
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 ."TxX.&HE
50.misstatements or omissions 错报或漏报 ls?~+\Jb
51.aggregate 总计 AhCW'.
52.subsequent events 期后事项 }v@dL3{f
53.adjust the financial statements 调整财务报表 1[mXd
54.perform additional audit procedures 实施追加的审计程序 rK@8/?y5
55.audit risk 审计风险 P!$Zx)T
56.detection risk 检查风险 % "kPvI3Y
57.inappropriate audit opinion 不适当的审计意见 ~De"?
58.material misstatement 重大的错报 jk"`Z<j~
59.tolerable misstatement 可容忍错报 fsmN)_T
60.the acceptable level of detection risk 可接受的检查风险 a Fc1|.Nm
61.assessed level of material misstatement risk 重大错报风险的评估水平 6 +Sxr
62.simall business 小规模企业 b1?#81
63.accounting system 会计系统 @y e4q.m
64.test of control 控制测试 d)"3K6s
|5
65.walk-through test 穿行测试 A;G;^s
66.communication 沟通 QsGiclU
67.flow chart 流程图 b}OY4~ Y4
68.reperformance of internal control 重新执行 Rh3eLt~|(
69.audit evidence 审计证据 [=x[ w70
70.substantive procedures 实质性程序 gMv.V{vD
71.assertions 认定 qsF<!'m7`
72.esistence 存在 _ftI*ni:<
73.occurrence 发生 *w$W2I>b7
74.completeness 完整性 ^aIPN5CK
75.rights and obligations 权利和义务 PUz*!9HC
76.valuation and allocation 计价和分摊 1;d$#j
77.cutoff 截止
,ZKr.`B
78.accuracy 准确性 4]rnY~
79.classification 分类 )r';lGh2#
80.inspection 检查 Q;MT"=RW
81.supervision of counting 监盘 `0rd26Qr
o
82.observation 观察 Xk:OL,c
83.confirmation 函证 kHkpx52
84.computation 计算 osciZ'~
85.analytical procedures 分析程序 Z
kgV_<M|
86.vouch 核对 =31"fS@
87.trace 追查 >@BnV{ d
88.audit sampling 审计抽样 Bm.afsM;
89.error 误差 \/E>4)MD y
90.expected error 预期误差 VJ84?b{c
W
91.population 总体
v.\*./-i
92.sampling risk 抽样风险 ke{8 ^X~#
93.non- sampling risk 非抽样风险 Z<U6<{b
94.sampling unit 抽样单位 OHv[#xGuV?
95.statistical sampling 统计抽样 `{4i)n%e&
96.tolerable error 可容忍误差 "B8Q:
97.the risk of under reliance 信赖不足风险 s|@6S8E
98.the risk of over reliance 信赖过度风险 909?_v
99.the risk of incorrect rejection 误拒风险 Pnw]Tm}g
100. the risk of incorrect acceptance 误受风险 PEN\-*Pv
101.working trial balance 试算平衡表 g6nkZyw
102.index and cross-referencing 索引和交叉索引 UT>s5C
103.cash receipt 现金收入 J`^ag'
104.cash disbursement 现金支出 J2d.f}-
105.bank statement 银行对账单 yH7F''O7
106.bank reconciliation 银行存款余额调节表 (VS5V31"
107.balance sheet date 资产负债表日 kTKq/G,Ft
108.net realizable value 可变现净值 sPd Gw~{
109.storeroom 仓库 -HQQw$
110.sale invoice 销售发票 U!T~!C^
111.price list 价目表 BW-`t-,E;
112.positive confirmation request 积极式询证函 YpQ7)_s?
113.negative confirmation request 消极式询证函 832v"kCD
114.purchase requisition 请购单 c _\YBe]wJ
115.receiving report 验收报告 h"lX4
116.gross margin 毛利 xrlmKSPa
117.manufacturing overhead 制造费用 tM2)k+fg
118.material requisition 领料单 7ByTnYe~S
119.inventory-taking 存货盘点 g$n7CXoT
120.bond certificate 债券 ckV`OaRw4
121.stock certificate 股票 _a_7,bk5
122.audit report 审计报告 NIh:DbE
123.entity 被审计单位 k $M]3}$U
124.addressee of the audit report 审计报告的收件人 Yaj0;Lo[wt
125.unqualified opinion 无保留意见 UYFwS/ RW}
126.qualified opinion 保留意见 Fd#?\r.
127.disclaimer of opinion 无法表示意见 KN$}tCU
128.adverse opinion 否定意见 |}23>l7
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A (1)ABC 作业基础成本计算 Z.d7U~_
A (2)absorbed overhead 已吸收制造费用 )iq-yjO6
A (3)absorption costing 吸收成本计算 I[b}4M6E
A (4)account 账户,报表 #
G|qD
A (5)accounting postulate 会计假设 ?P4w]a
A (6)accounting series release 会计公告文件 CxGx8*<X
A (7)accounting valuation 会计计价 M@h|bN
A (8)account sale 承销清单 :!/gk8F|dI
A (9)accountability concept 经营责任概念 rI^zB mrr
A (10)accountancy 会计职业
9Kg21-?
A (11)accountant 会计师 A3vUPWdDk
A (12)accounting 会计 OF%B[h&
A (13)agency cost 代理成本 wg
^sGKN
A (14)accounting bases 会计基础 &P.4(1sC
A (15)accounting manual 会计手册 "dsU>3u
A (16)accounting period 会计期间 s?zAP O8Sz
A (17)accounting policies 会计方针 3:5 &Aa!
A (18)accounting rate of return 会计报酬率 ?aC'.jH+
A (19)accounting reference date 会计参照日
x8!ol2\`<
A (20)accounting reference period 会计参照期间 $=5=NuX
A (21)accrual concept 应计概念 sBu=e7
A (22)accrual expenses 应计费用 9 Yx]=n
A (23)acid test ration 速动比率(酸性测试比率) UUF;p2{f
A (24)acquisition 购置 '#LQN<"4
A (25)acquisition accounting 收购会计 DKfE.p)
A (26)activity based accounting 作业基础成本计算 *"WDb|PBb
A (27)adjusting events 调整事项 ~)qtply
A (28)administrative expenses 行政管理费
e`d%-9
A (29)advice note 发货通知 [v$0[IuY,
A (30)amortization 摊销 "oWwc
zzO
A (31)analytical review 分析性检查 #Pw2Q
A (32)annual equivalent cost 年度等量成本法 7Q7-vx
A (33)annual report and accounts 年度报告和报表 \(VTt|}By$
A (34)appraisal cost 检验成本 0OT\"O~S[
A (35)appropriation account 盈余分配账户 /D
5`
A (36)articles of association 公司章程细则 76V
6cI=+
A (37)assets 资产 l_EM8pL,f
A (38)assets cover 资产保障 )>b.;
A (39)asset value per share 每股资产价值 k4,BNJt'Z
A (40)associated company 联营公司 ?9 ! Z<H
A (41)attainable standard 可达标准 7a#4tqM#
53c 0
E
A (42)attributable profit 可归属利润 {D?50Q
A (43)audit 审计 uA,>a>xYI
A (44)audit report 审计报告 cZH-"
A (45)auditing standards 审计准则 iv?gZg
A (46)authorized share capital 额定股本 RG3l.jL
A (47)available hours 可用小时 A
6OGs/:&
A (48)avoidable costs 可避免成本 O:TlIJwW
B (49)back-to-back loan 易币贷款 |fxA|/s[<
B (50)backflush accounting 倒退成本计算 fBgEnz/
B (51)bad debts 坏帐 GM<BO8Y.
B (52)bad debts ratio 坏帐比率 ebS0qo[oLH
B (53)bank charges 银行手续费 *?
y+e
B (54)bank overdraft 银行透支 F6o_b4l
B (55)bank reconciliation 银行存款调节表 %)[+%57{
B (56)bank statement 银行对账单 [01.\eh
B (57)bankruptcy 破产 lZyG)0t,g
B (58)basis of apportionment 分摊基础 {~h*2n
B (59)batch 批量 BBH0OiV=
B (60)batch costing 分批成本计算 ZiYm:$CJ
B (61)beta factor B(市场)风险因素 I8+~ &V}
B (62)bill 账单 1rKlZsZ#*
B (63)bill of exchange 汇票 JT
"B>y>
B (64)bill of landing 提单 9R;/*$
B (65)bill of materials 用料预计单 *<E]E?
B (66)bill payable 应付票据 )uK{uYQl
B (67)bill receivable 应收票据 K`/`|1
B (68)bin card 存货记录卡 89n:)|rWq
B (69)bonus 红利 `W dD8E
B (70)book-keeping 薄记 Q:|l`*.R
B (71)Boston classification 波士顿分类 tp6M=MC%
B (72)breakeven chart 保本图 : p{+G
B (73)breakeven point 保本点 j.*VJazb;
B (74)breaking-down time 复位时间 c9kzOQ2n
B (75)budget 预算 QCH}-q)
B (76)budget center 预算中心 <&&SX
;
B (77)budget cost allowance 预算成本折让 FP0G]=ME
B (78)budget manual 预算手册 R+nMy=I%8
B (79)budget period 预算期间 neXeAU
B (80)budgetary control 预算控制 UA4J>1 i
B (81)budgeted capacity 预算生产能力 JJltPGT~Oa
B (82)burden 制造费用 ^qg?6S4
B (83)business center 经营中心 s[K^9wz
B (84)business entity 营业个体 Aub]IO~
B (85)business unit 经营单位 [/ !;_b\X
B (86)buy-out management 管理性购买产权 C w~RJ^a_
B (87)by-product 副产品 Yk'9U-.mc
C (88)called-up share capital 催缴股本 /,MJq#@K
C (89)capacity 生产能力 zaFt*~@X
C (90)capacity ratios 生产能力比率 Kx.X 7R
C (91)capital 资本 Py>{t4;S
C (92)capital assets pricing model资本资产计价模式 3I!?e!y3(
C (93)capital commitment 承诺资本 ,h{A^[yl
C (94)capital employed 已运用的资本 N0K){
C (95)capital expenditure 资本支出 _bzqd"
31I
C (96)capital expenditureauthorization 资本支出核准 :}h>by=
C (97)capital expenditure control 资本支出控制 X=6
y_^
C (98)capital expenditure proposal资本支出申请 !eAo
C (99)capital funding planning 资本基金筹集计划 |y h\
C (100)capital gain 资本收益 Ti2Ls5H}
C (101)capital investment appraisal资本投资评估 $`8Ar,Xz`
C (102)capital maintenance 资本保全 /^$UhX9v
C (103)capital resource planning 资本资源计划 K]qM~v<A
C (104)capital surplus 资本盈余 zF@o2<cD@
C (105)capital turnover 资本周转率 9U {y1}
C (106)card 记录卡 RbGJ)K!
C (107)cash 现金 7R3fqU.Rq
C (108)cash account 现金账户 Z1ALq5
C (109)cash book 现金账薄 g
^!C
C (110)cash cow 金牛产品 BaO1/zk
C (111)cash flow 现金流量 u>Rb
?`
C (112)cash discounted 现金贴现 yJsH=5A
C (113)cash flow budget 现金流量预算
Og2vGzD
C (114)cash flow statement 现金流量表 |+:h|UIUQ
C (115)cash ledger 现金分类账 9D
0dg(
C (116)cash limit 现金限额 /w8"=6Vv~
C (117)CCA 现时成本会计 7QVuc!V
C (118)center 中心 f`8OM}un&
C (119)changeover time 变更时间 hKNY+S})g
C (120)chartered entity 特许经济个体 rZojY}dWJ
C (121)cheque 支票 ZkP{[^6d\
C (122)cheque register 支票登记薄 'q>2t}KG
C (123)coin analysis 零钱分类 ExSO|g]%
C (124)classification 分类 >t
G+?Y'{
C (125)clock card 工时卡 (
f_g7B2&y
C (126)code 代码 1[E#vdbT
C (127)commitment accounting 承诺确认会计 .c^
ggy%
C (128)common cost 共同成本 2/36dGFH
C (129)company limited byguarantee 有限担保责任公司 e,k2vp!<&
C (130)company limited shares 股份有限公司 c=[q(|+O!
C (131)competitive position 竞争能力状况 2b=)6H1
C (132)concept 概念 8ZcU[8r
C (133)conglomerate 跨行业企业 {kLGWbo|Q
C (134)consistency concept 一致性概念 3Db3xN
C (135)consolidated accounts 合并报表 *U=]@I}J
C (136)consolidation accounting 合并会计 pilh
@#
_h
C (137)consortium 财团 ~=&t 0D
C (138)contingency plan 应急计划 xU
S]P)R
C (139)contingent liabilities 或有负债 C}?0`!Cc%
C (140)continuous operation 连续生产 zSv^<`X3
C (141)contra 抵消 Te{ *6-gO3
C (142)contract cost 合同成本 pi@Xkw
C (143)contract costing 合同成本计算 E2AW7f(/
C (144)contribution 贡献毛益 =q(GHg;'
C (145)contribution centre 贡献中心 ~u&|G$1!0
C (146)contribution chart 贡献图 K"<*a"1I
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ciMM^ZRIb
C (148)contribution to salesration 贡献毛益对销售比率 ;pJ2V2 g8
C (149)control 控制 4ZC!SgJo
C (150)control account 控制帐户 0_ yP\m
C (151)control limits 控制限度 PfG`C5
d
C (152)controllability concept 可控制概念 wP"q<W
g
C (153)controllable cost 可控制成本 .wK1El{bf
C (154)conversion cost 加工成本 ^1jk$$f
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 YCy2 2@C
C (156)corporate appraisal 公司评估 MS<SAD>w
C (157)corporate planning 公司计划 O'NW
Ebl/
C (158)corporate social reporting 公司社会报告 K(T\9J.
C (159)corporation 股份公司
f+Dn9t
C (160)cost 成本 ekQrW%\3
C (161)cost account 成本帐户 %*z-PT22
C (162)cost accounting 成本会计 >qn/<??
C (163)cost accounting manual 成本手册 N;HIsOT}t
C (164)cost accounts calendar 成本报表的日历时间 Di Or{)a
C (165)cost adjustment 成本调整 8
Op.eYe
C (166)cost allocation 成本分配 kGN||h
C (167)cost apportionment 成本分摊 +`bC%\T8?
C (168)cost attribution 成本归属 ad n|N
C (169)cost audit 成本审计 >O]s&34
C (170)cost behaviour 成本性态 7\/5r.
C (171)cost benefit analysis 成本效益分析 Zv qn%K],
C (172)cost center 成本中心 Az,-
Cq
C (173)cost driver 成本动因