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注会《审计》英语常用词汇 `g}en%5b\
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1.audit 审计 C !Lu`y
2.attestation 鉴证 /-ewCCzZV
3.credibility 可信赖程度 b~rlh=(o#_
4.audit of financial statements 财务报表审计 Zr!CT5C5
5.agreed-upon procedures 执行商定程序 VpM(}QHd
6.high levels of assurance 高水平保证 N?s5h?
7.compilation 编制 <3{>;^|e
8.reliability 可靠性 VsRdZ4
9.relevance 相关性 5[+E?4,&
10.professional skepticism 职业谨慎 d6e]aO=g
11.objectivity 客观性 ueJ_F#y
12. professional competence 专业胜任能力
(Vy`u)gG
13.Senior/CPA-in-charge 项目经理 *ur [u*g
14.audit engagement letter 业务约定书 W^9=z~-h
15.recurring audit 连续审计 MOP#to)k&
16.the client 委托人 JZrZDW>M
17.change CPA 更换注册会计师 KSl@V>!_
18.the existing CPA 现任注册会计师 ;MKfssG
19.the successor CPA 后任注册会计师 ='.G,aJ9
20.the preceding CPA前任注册会计师 q9m-d-!)
21.issue the audit report 出具审计报告 FPuF1@K
22.expert 专家 URxy*)
23.the board of directors 董事会 c6F8z75U
24.knowledge of the entity‘ s business 了解被审计单位情况 Dj{t[z]$k
25.assess material misstatement risks评估重大错报风险
sCRmLUD
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ! lm0zR
27.a general knowledge of —— 初步了解―――的情况 wArtg'=X
28.a more knowledge of—— 进一步了解的情况 ')v<MqBr
29.the prior year‘s working papers 以前年度工作底稿 *| YR8f
30.minutes of meeting 会议纪要 @{^6_n+gT%
31.business risks 经营风险 - z"D_5
32.appropriateness 适当性 eRwm>l"fVV
33.accounting estimate 会计估计 v>p~y u+G
34.management representations 管理层声明 O(44Dy@2
35.going concern assumption 持续经营假设 ^sZ,(sc{G
36.audit plan 审计计划 cvv(OkC
37.significant audit areas 重点审计领域 m"8Gh`Fo
38.error 错误 h*zHmkFR
39.fraud舞弊 2/G`ej!*
40.modified or additional procedures 修改或追加审计程序 ,W&::/2<7
41.misappropriation of assets 侵占资产 Z<Ke/Xi
42.transactions without substance 虚假交易 @D&}ZV=J
43.unusual pressures 异常压力 iN@+,]Yjl
44.the suspected noncompliance 涉嫌存在违法行为 hXsH9R
45.materialiy 重要性 b+ v!3|
46.exceed the materiality level 超过重要性水平 &H@OLyC
47.approach the materiality level 接近重要性水平 9^1.nE(R&
48.an acceptably low level 可接受水平 ye1hcQ
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 N[dv
50.misstatements or omissions 错报或漏报 &o*f*(C2
51.aggregate 总计 p7Q
%)5o
52.subsequent events 期后事项 9"mcN3x:\e
53.adjust the financial statements 调整财务报表 IgU65p
54.perform additional audit procedures 实施追加的审计程序 l?LP:;S
55.audit risk 审计风险 !8i[.EAT
56.detection risk 检查风险 hiA%Tq?
57.inappropriate audit opinion 不适当的审计意见 3a]Omuu|=
58.material misstatement 重大的错报 =^A/&[&31
59.tolerable misstatement 可容忍错报 f^[:w1X$sM
60.the acceptable level of detection risk 可接受的检查风险 VWR6/,N^_
61.assessed level of material misstatement risk 重大错报风险的评估水平 /tGj`C&qtw
62.simall business 小规模企业 `$,
\B
63.accounting system 会计系统 1K'.QRZMb9
64.test of control 控制测试 #}{1>g{sXt
65.walk-through test 穿行测试 H-aSLc
66.communication 沟通 X$4 5<oz
67.flow chart 流程图 %o9;jX
68.reperformance of internal control 重新执行 Yhkn(k2
69.audit evidence 审计证据 \+B+M 7
70.substantive procedures 实质性程序 B^u qu
71.assertions 认定 %.*?i9}
72.esistence 存在 6S2v3
73.occurrence 发生 ;F!wyTF>}
74.completeness 完整性 4chSo.= 4V
75.rights and obligations 权利和义务 _~b$6Nf!83
76.valuation and allocation 计价和分摊 2
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77.cutoff 截止 'v*Y7zZ#K
78.accuracy 准确性 ;^j2>Azn
79.classification 分类 ?u]%T]W
80.inspection 检查 tv1Z%Mx?Cp
81.supervision of counting 监盘 e+5]l>3)f
82.observation 观察 <_"^eF+fZ
83.confirmation 函证 j3`"9bY
84.computation 计算 oAgO3x
85.analytical procedures 分析程序 zT5@wm
86.vouch 核对 T] tG,W1>i
87.trace 追查 L3g}Z1<!$
88.audit sampling 审计抽样 _,JdL'[d
89.error 误差 $|yO
mh
90.expected error 预期误差 TZ,kmk#
91.population 总体 g
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92.sampling risk 抽样风险 qs]7S^yw
93.non- sampling risk 非抽样风险 eQUm!9)
94.sampling unit 抽样单位
.w `1;o
95.statistical sampling 统计抽样 YQI&8~z
96.tolerable error 可容忍误差 bQ"w%!
97.the risk of under reliance 信赖不足风险 <""
fJ`7
98.the risk of over reliance 信赖过度风险 Uxq9H
99.the risk of incorrect rejection 误拒风险 MH>CCT
100. the risk of incorrect acceptance 误受风险 ag$mc8-p[
101.working trial balance 试算平衡表 $0MP*TFWa
102.index and cross-referencing 索引和交叉索引 W1
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103.cash receipt 现金收入 clZjb
104.cash disbursement 现金支出 u-a* fT
105.bank statement 银行对账单 *y;(c)_w/%
106.bank reconciliation 银行存款余额调节表 |hprk-R*OH
107.balance sheet date 资产负债表日 Y4 Y;xK"
108.net realizable value 可变现净值 j<LDJi>O
109.storeroom 仓库 d|9B3I*I
110.sale invoice 销售发票 y:N
QLL>
111.price list 价目表 V.RG=TVS
112.positive confirmation request 积极式询证函 =2z9Aq{
113.negative confirmation request 消极式询证函 <XV\8Y+n
114.purchase requisition 请购单 XD8MF)$9
115.receiving report 验收报告 p -=+i
116.gross margin 毛利 _O-ZII~
117.manufacturing overhead 制造费用 'Zdjd]
118.material requisition 领料单
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119.inventory-taking 存货盘点 SV4a_m?
120.bond certificate 债券 i$Q$y
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121.stock certificate 股票 P-?ya!@"
122.audit report 审计报告 0"~
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123.entity 被审计单位 qn+b*4
124.addressee of the audit report 审计报告的收件人 RQZ|
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125.unqualified opinion 无保留意见 mE"?{~XVL
126.qualified opinion 保留意见 :n:Gr?
127.disclaimer of opinion 无法表示意见 $~|#Rz%v
128.adverse opinion 否定意见 `2X#;{a:
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A (1)ABC 作业基础成本计算 pm-SDp>s
A (2)absorbed overhead 已吸收制造费用 CV~\xYY
A (3)absorption costing 吸收成本计算 0{/P1
A (4)account 账户,报表 abq$OI
A (5)accounting postulate 会计假设
5y. n
A (6)accounting series release 会计公告文件 >4A~?=
A (7)accounting valuation 会计计价 / ;U
A (8)account sale 承销清单 s^X(G!V{c
A (9)accountability concept 经营责任概念 X`d d"8%
A (10)accountancy 会计职业 asDq(J`sQ
A (11)accountant 会计师 Xj/U~
A (12)accounting 会计 S
aCa
A (13)agency cost 代理成本 /-ebx~FX&
A (14)accounting bases 会计基础 ?qeBgkL(B^
A (15)accounting manual 会计手册 kMGK8y
A (16)accounting period 会计期间 edh?I1/
A (17)accounting policies 会计方针 ,r{[l D^
A (18)accounting rate of return 会计报酬率 l:O6`2Z
A (19)accounting reference date 会计参照日 $td=h)S^`
A (20)accounting reference period 会计参照期间 %z6.}4h
A (21)accrual concept 应计概念 LLn,pI2fL{
A (22)accrual expenses 应计费用 Jl^Rz;bQ-
A (23)acid test ration 速动比率(酸性测试比率) =#@eDm%
A (24)acquisition 购置 %ec9`0^4S
A (25)acquisition accounting 收购会计 h*_h M1 *;
A (26)activity based accounting 作业基础成本计算 ,O@xv
A (27)adjusting events 调整事项 /YbyMj*
A (28)administrative expenses 行政管理费 qW57h8M
A (29)advice note 发货通知 ;
- D1n
A (30)amortization 摊销 +?[,y
A (31)analytical review 分析性检查 uaMf3HeYV
A (32)annual equivalent cost 年度等量成本法 -
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A (33)annual report and accounts 年度报告和报表 (vCMff/ Y1
A (34)appraisal cost 检验成本 c?qg
i"kS
A (35)appropriation account 盈余分配账户 pu(a&0
A (36)articles of association 公司章程细则 )P:r;a'
A (37)assets 资产 lP>}9^7I!
A (38)assets cover 资产保障 +~O0e-d
A (39)asset value per share 每股资产价值 &TqY\l
A (40)associated company 联营公司 $EjM)
A (41)attainable standard 可达标准 ~c~$2Xo
_pSCv:3T
A (42)attributable profit 可归属利润 \#P>k;D
A (43)audit 审计 d,fX3
A (44)audit report 审计报告 3PB#m.N<
A (45)auditing standards 审计准则 3/P#2&jt
A (46)authorized share capital 额定股本 ?dJ-g~
A (47)available hours 可用小时 En:.U9?X
A (48)avoidable costs 可避免成本 E,I*E{nd9
B (49)back-to-back loan 易币贷款 s? /#8 `
B (50)backflush accounting 倒退成本计算 -@49Zh2'
B (51)bad debts 坏帐 P"dWh;I_
B (52)bad debts ratio 坏帐比率 adG=L9
"n
B (53)bank charges 银行手续费 _jV(Gv'
B (54)bank overdraft 银行透支 fk%yi[
B (55)bank reconciliation 银行存款调节表 N;cEf7+f
B (56)bank statement 银行对账单 H6ff b)&
B (57)bankruptcy 破产 I\JJ7/S`t
B (58)basis of apportionment 分摊基础 3[kY:5-
B (59)batch 批量 ^qL2Q*
B (60)batch costing 分批成本计算 -LF0%G
B (61)beta factor B(市场)风险因素 F
NpMu3Q
B (62)bill 账单 :3k&[W*
B (63)bill of exchange 汇票 q=bW!.#?
B (64)bill of landing 提单 Vvuw gJX
B (65)bill of materials 用料预计单 c[:OK9TH
B (66)bill payable 应付票据 Z^i=51
B (67)bill receivable 应收票据 6Q<^,`/T
B (68)bin card 存货记录卡 |
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B (69)bonus 红利 Y>KRI2](<
B (70)book-keeping 薄记 d\aarhD8*
B (71)Boston classification 波士顿分类 pK=$)<I"6
B (72)breakeven chart 保本图 c}iVBN6~.<
B (73)breakeven point 保本点 ViV"+b#gu
B (74)breaking-down time 复位时间 % AqUVt9}
B (75)budget 预算 Ue:'55
B (76)budget center 预算中心 +NGjDa
B (77)budget cost allowance 预算成本折让 Nz`4q%+
B (78)budget manual 预算手册 d,}fp)
B (79)budget period 预算期间 Z%3]
B (80)budgetary control 预算控制 Sa!r ,l
B (81)budgeted capacity 预算生产能力 ^,L vQW4
B (82)burden 制造费用 l[=7<F
B (83)business center 经营中心 z=TaB^-)
B (84)business entity 营业个体 P-9[,3Zd
B (85)business unit 经营单位 LG6VeYe|\X
B (86)buy-out management 管理性购买产权 NET?Ep
B (87)by-product 副产品 ~b+TkPU
C (88)called-up share capital 催缴股本 8X=c
GYC#
C (89)capacity 生产能力 rrK&XP&
C (90)capacity ratios 生产能力比率 5y7rY!]Bf
C (91)capital 资本 9-;ujl?{
C (92)capital assets pricing model资本资产计价模式 k9j_#\E[
C (93)capital commitment 承诺资本 hC ^|
C (94)capital employed 已运用的资本 ?bc-?<Xk
C (95)capital expenditure 资本支出 Fw!wSzsk3
C (96)capital expenditureauthorization 资本支出核准 +TW9BU'a^
C (97)capital expenditure control 资本支出控制 c$),/0td|
C (98)capital expenditure proposal资本支出申请 E"l&<U
C (99)capital funding planning 资本基金筹集计划 Ad)Po
C (100)capital gain 资本收益 rQ|^HNj
C (101)capital investment appraisal资本投资评估 uP<w rlW
C (102)capital maintenance 资本保全 ZD{%0uh
C (103)capital resource planning 资本资源计划 O)n LV~X
C (104)capital surplus 资本盈余 VuqN)CE^Uq
C (105)capital turnover 资本周转率 |FZ)5
C (106)card 记录卡 6~8
A$:
C (107)cash 现金 dR"H,$UH
C (108)cash account 现金账户 E~?0Yrm F
C (109)cash book 现金账薄 o -tc}Aa
C (110)cash cow 金牛产品 Zw+VcZz3
C (111)cash flow 现金流量 :USN`"
C (112)cash discounted 现金贴现 KK;3<kX
C (113)cash flow budget 现金流量预算 s(56aE
C (114)cash flow statement 现金流量表 7Iu^l4=2
C (115)cash ledger 现金分类账 OjxaA[$
C (116)cash limit 现金限额 Qs2E>C
C (117)CCA 现时成本会计 s(*LV2fa
C (118)center 中心 Rd6? ,
C (119)changeover time 变更时间 1qWIku
C (120)chartered entity 特许经济个体 &7* |rshZ
C (121)cheque 支票 (_G&S~@.
C (122)cheque register 支票登记薄 %bo0-lnp
C (123)coin analysis 零钱分类 dz
fR ^Gv
C (124)classification 分类 vK2sj1Hzr
C (125)clock card 工时卡 (.Hiee43
C (126)code 代码 &$yC+cf
C (127)commitment accounting 承诺确认会计 ju
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C (128)common cost 共同成本 ( ONn{12Q
C (129)company limited byguarantee 有限担保责任公司 .`Ey'T_
C (130)company limited shares 股份有限公司 Oo'IeXQ9(
C (131)competitive position 竞争能力状况 UhuEE
C (132)concept 概念 C?@vBM}
C (133)conglomerate 跨行业企业 yl|?+
C (134)consistency concept 一致性概念 )N[9r{3
C (135)consolidated accounts 合并报表 6?y<F4
C (136)consolidation accounting 合并会计 [{.e1s<EK
C (137)consortium 财团 2e_ssBbb
C (138)contingency plan 应急计划 DBDHe-1[+
C (139)contingent liabilities 或有负债 noY~fq/U
C (140)continuous operation 连续生产 yZup4#>8
C (141)contra 抵消 =zw=Jp
C (142)contract cost 合同成本 %lVc7L2]
C (143)contract costing 合同成本计算 ^):m^w.
C (144)contribution 贡献毛益 <CrNDY
C (145)contribution centre 贡献中心 qEvHrsw},
C (146)contribution chart 贡献图 r0ml|PX
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 '6l4MR$j&m
C (148)contribution to salesration 贡献毛益对销售比率 VOc_7q_=
C (149)control 控制 O;RsYs9
C (150)control account 控制帐户 {"Xn`@Y
C (151)control limits 控制限度 #+)AIf
C (152)controllability concept 可控制概念 nY(>|!
C (153)controllable cost 可控制成本 N{ L'Q0!
C (154)conversion cost 加工成本 %LBa;M
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 H#pl&/+
C (156)corporate appraisal 公司评估 k
I{)"
C (157)corporate planning 公司计划 ks92-%;:
C (158)corporate social reporting 公司社会报告 E(J@A'cX
C (159)corporation 股份公司 RTN?[`
C (160)cost 成本 p=F!)TnJN
C (161)cost account 成本帐户 4DhGp
C (162)cost accounting 成本会计 YyOPgF] M
C (163)cost accounting manual 成本手册 +O`3eP`u
C (164)cost accounts calendar 成本报表的日历时间 2aQR#lcv
C (165)cost adjustment 成本调整 }j=UO*|
C (166)cost allocation 成本分配 12
y=Eh
C (167)cost apportionment 成本分摊 ${(v
Er#}k
C (168)cost attribution 成本归属 #-76E
C (169)cost audit 成本审计 ^PwZP;On
C (170)cost behaviour 成本性态 tC;LA 4
C (171)cost benefit analysis 成本效益分析 UC3&:aQ!
C (172)cost center 成本中心 f3,qDbQyJ
C (173)cost driver 成本动因