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注会《审计》英语常用词汇 ^( C,LVP<
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1.audit 审计 O,J,Q|`H&
2.attestation 鉴证 lu1T+@t
3.credibility 可信赖程度 hiR+cPSF
4.audit of financial statements 财务报表审计 =PLy^%
5.agreed-upon procedures 执行商定程序 J(XK%e[8
6.high levels of assurance 高水平保证 n1+J{EPH
7.compilation 编制 ?f:\&+.&
8.reliability 可靠性 \jkDRR[
9.relevance 相关性 =E~SaT
10.professional skepticism 职业谨慎 Pc~)4>X<
11.objectivity 客观性
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12. professional competence 专业胜任能力 AucX4J<
13.Senior/CPA-in-charge 项目经理 aO\@5i_r
14.audit engagement letter 业务约定书 "rQ?2?
15.recurring audit 连续审计 bV@5B#] 2R
16.the client 委托人 z
fml^N
17.change CPA 更换注册会计师 Qcs0w(
18.the existing CPA 现任注册会计师 #M[Cq= 2
19.the successor CPA 后任注册会计师 xU9^8,6
20.the preceding CPA前任注册会计师 &gm/@_
21.issue the audit report 出具审计报告 P(zquKm
22.expert 专家 OPKmYzf@b
23.the board of directors 董事会 a>nV!b\n5
24.knowledge of the entity‘ s business 了解被审计单位情况 D4GXZX8K
25.assess material misstatement risks评估重大错报风险 MS%h`Ypo
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 ?[O Sy.6
27.a general knowledge of —— 初步了解―――的情况 <{1 3Nd'o
28.a more knowledge of—— 进一步了解的情况 K9'AYFse
29.the prior year‘s working papers 以前年度工作底稿 l)1ySX&BU
30.minutes of meeting 会议纪要 f^XfI H_#
31.business risks 经营风险 F8Z6Ss|v3
32.appropriateness 适当性 opxPK=kJ
33.accounting estimate 会计估计 'P-FeN^
34.management representations 管理层声明 akA C^:F
35.going concern assumption 持续经营假设 v*e=oyx[
36.audit plan 审计计划 }*0*8~Q'5
37.significant audit areas 重点审计领域 "[]72PC
38.error 错误 Lec%kC
39.fraud舞弊 <H!;/p/S
40.modified or additional procedures 修改或追加审计程序 gLv";"4S
41.misappropriation of assets 侵占资产 ?Wp{tB9N0
42.transactions without substance 虚假交易 iW<B1'dp
43.unusual pressures 异常压力 V|dKKb[Lve
44.the suspected noncompliance 涉嫌存在违法行为 5 %aT
45.materialiy 重要性 K<tkNWasQ
46.exceed the materiality level 超过重要性水平 o
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47.approach the materiality level 接近重要性水平 1Xu^pc
48.an acceptably low level 可接受水平 Rs%6O|u7
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 mh`VZQ@
50.misstatements or omissions 错报或漏报 LaiUf_W #X
51.aggregate 总计 "Mmvf'N
52.subsequent events 期后事项 -T-h~5
53.adjust the financial statements 调整财务报表 BI6o@d;=4
54.perform additional audit procedures 实施追加的审计程序 Ow]c,F}^
55.audit risk 审计风险 :ITz\m
56.detection risk 检查风险 dPRGL
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57.inappropriate audit opinion 不适当的审计意见 PDssEb7
58.material misstatement 重大的错报 -xf=dzm)
59.tolerable misstatement 可容忍错报 GP/3r[MH
60.the acceptable level of detection risk 可接受的检查风险 &wZ:$lK#o
61.assessed level of material misstatement risk 重大错报风险的评估水平 t1
.6+
62.simall business 小规模企业 vrIM!~*W
63.accounting system 会计系统 QJ
s/0iw
64.test of control 控制测试 X/nb7_M
65.walk-through test 穿行测试 -pR1xsG
66.communication 沟通 %8+'L4
67.flow chart 流程图 U;4:F{3m
68.reperformance of internal control 重新执行 8ESBui3;
69.audit evidence 审计证据 ,Tyh._sa
70.substantive procedures 实质性程序 `7|v
71.assertions 认定 NLC}XL
72.esistence 存在 d&0^AvM@
73.occurrence 发生 _>*$%R
74.completeness 完整性 |L7
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75.rights and obligations 权利和义务 TlZ|E '_C
76.valuation and allocation 计价和分摊 S-:l
60.
77.cutoff 截止 eW+z@\d9Gz
78.accuracy 准确性 h^bbU.
79.classification 分类 gKS0!U
80.inspection 检查 sEL[d2oO
81.supervision of counting 监盘 [ua{qJ9
82.observation 观察 C(_xqn
83.confirmation 函证 Z%MP:@z
84.computation 计算 Y]nY.5irL
85.analytical procedures 分析程序 BaTE59W
86.vouch 核对 /W/ =OPe
87.trace 追查 V5RfxWtm:
88.audit sampling 审计抽样 0=&Hm).
89.error 误差 (
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90.expected error 预期误差 bY;ah;<
91.population 总体 FbHk6(/)
92.sampling risk 抽样风险 xq.,7#3
93.non- sampling risk 非抽样风险 -mG3#88*
94.sampling unit 抽样单位 4S@^ym
95.statistical sampling 统计抽样 y%\kgWV
96.tolerable error 可容忍误差 H{`S/>)[
97.the risk of under reliance 信赖不足风险 TgVvp0F;
98.the risk of over reliance 信赖过度风险 qv=i eU
99.the risk of incorrect rejection 误拒风险 $GYcZN&
100. the risk of incorrect acceptance 误受风险 PSNrY e
101.working trial balance 试算平衡表 ~k4S~!(U0
102.index and cross-referencing 索引和交叉索引 4
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103.cash receipt 现金收入 Y_)!U`>N?
104.cash disbursement 现金支出 F%t`dz!L
105.bank statement 银行对账单 Qhsh{muw(
106.bank reconciliation 银行存款余额调节表 4E}/{1
107.balance sheet date 资产负债表日 ">*PH}b
108.net realizable value 可变现净值 Pp6(7j
109.storeroom 仓库 cWP34;NNM
110.sale invoice 销售发票 a8FC#kfq
111.price list 价目表 ?
A;x%8}
112.positive confirmation request 积极式询证函 U`D/~KJ{Y
113.negative confirmation request 消极式询证函 vZmM=hW ~
114.purchase requisition 请购单 S
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115.receiving report 验收报告 lphQZ{8
116.gross margin 毛利 \IbGNV`q
117.manufacturing overhead 制造费用 %vDN{%h8
118.material requisition 领料单 fa;\4#
119.inventory-taking 存货盘点 D|@*HX@_Xp
120.bond certificate 债券 u1xCn\
121.stock certificate 股票 #TM+Vd$
122.audit report 审计报告 %Iw6oG
123.entity 被审计单位 [nB[]j<R*
124.addressee of the audit report 审计报告的收件人 O{uc
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125.unqualified opinion 无保留意见 B>WAlmPA
126.qualified opinion 保留意见 V6B`q;lA
127.disclaimer of opinion 无法表示意见 k*d0ws#<l
128.adverse opinion 否定意见 }9<pLk
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A (1)ABC 作业基础成本计算 ]*|+06
A (2)absorbed overhead 已吸收制造费用 X]d;x/2
A (3)absorption costing 吸收成本计算 -'r4@='6}
A (4)account 账户,报表 eme7y
A (5)accounting postulate 会计假设 Kur3Gf X
A (6)accounting series release 会计公告文件 DJvmwFx
A (7)accounting valuation 会计计价 GKTt!MK
A (8)account sale 承销清单 6e0tA ()F
A (9)accountability concept 经营责任概念 ul$k xc=N
A (10)accountancy 会计职业 Fcz
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A (11)accountant 会计师 jR[VPm=
A (12)accounting 会计 mQdF+b1o
A (13)agency cost 代理成本 IcRA[
g
A (14)accounting bases 会计基础 gb+iy$o-
A (15)accounting manual 会计手册 #@FMH*?xX6
A (16)accounting period 会计期间 p5`iq~e9
A (17)accounting policies 会计方针 sG{f xha
A (18)accounting rate of return 会计报酬率 C{(&Yy"
A (19)accounting reference date 会计参照日 @h7)M:l
A (20)accounting reference period 会计参照期间 ]!CMo+
A (21)accrual concept 应计概念 ]Fi_v?42x
A (22)accrual expenses 应计费用 'EzKu~*
A (23)acid test ration 速动比率(酸性测试比率) gySCK-(y
A (24)acquisition 购置 JBqL0H
A (25)acquisition accounting 收购会计 c12mT(+-
A (26)activity based accounting 作业基础成本计算 >T
I/W~M
A (27)adjusting events 调整事项 (;\"
K?
A (28)administrative expenses 行政管理费 Wh).%K(t
A (29)advice note 发货通知 O2x bHn4
A (30)amortization 摊销
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A (31)analytical review 分析性检查 xqm-m
A (32)annual equivalent cost 年度等量成本法 <pA%|]
A (33)annual report and accounts 年度报告和报表 rhff8C//'
A (34)appraisal cost 检验成本 /q1k)4?E
A (35)appropriation account 盈余分配账户 eX`wQoV%
A (36)articles of association 公司章程细则 ^wass_8
A (37)assets 资产 mVXwU](N
A (38)assets cover 资产保障 L6d^e53AP
A (39)asset value per share 每股资产价值 P^(uS'j)+
A (40)associated company 联营公司 _oz1'}=
A (41)attainable standard 可达标准 ql/K$#u
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A (42)attributable profit 可归属利润 ^8.s"4{
A (43)audit 审计 J497
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A (44)audit report 审计报告 af@R\"N9c
A (45)auditing standards 审计准则 #~}4< 18
A (46)authorized share capital 额定股本 g"{`g6(+
A (47)available hours 可用小时 @`mr|-Rp@
A (48)avoidable costs 可避免成本 KWS\ iu
B (49)back-to-back loan 易币贷款 8u%rh[g'
B (50)backflush accounting 倒退成本计算 SA{noM
B (51)bad debts 坏帐 M{z&h>
B (52)bad debts ratio 坏帐比率 @[LM8 @:
B (53)bank charges 银行手续费 &?@gCVNO,
B (54)bank overdraft 银行透支 VwN=AFk
Oj
B (55)bank reconciliation 银行存款调节表 }!uwWBw`
B (56)bank statement 银行对账单 *j~ObE_y
B (57)bankruptcy 破产 y(<+=
B (58)basis of apportionment 分摊基础 ' QSj-
B (59)batch 批量 _U|rTil
B (60)batch costing 分批成本计算 -!lSk?l
B (61)beta factor B(市场)风险因素 ;.66phe
B (62)bill 账单 |.OS7Gt?
B (63)bill of exchange 汇票 rF$S
B (64)bill of landing 提单 h e=A%s
B (65)bill of materials 用料预计单 <<DPer2
B (66)bill payable 应付票据 Ts\PZQ!q
B (67)bill receivable 应收票据 fBb:
J +
B (68)bin card 存货记录卡 Fs}B\R/J
B (69)bonus 红利 ux8K$$$
B (70)book-keeping 薄记 }0Q
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B (71)Boston classification 波士顿分类 B='(0Uxy-
B (72)breakeven chart 保本图 hbe";(
B (73)breakeven point 保本点 ~#
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B (74)breaking-down time 复位时间 x
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B (75)budget 预算 C1#f/o ->
B (76)budget center 预算中心 ~Qd|.T
B (77)budget cost allowance 预算成本折让 ,V9r2QY
B (78)budget manual 预算手册 Jt:)(&-t
B (79)budget period 预算期间 (&=3Y8
B (80)budgetary control 预算控制 ?AVnv(_
B (81)budgeted capacity 预算生产能力 :*vSC: q
B (82)burden 制造费用 +W/{UddeKU
B (83)business center 经营中心 |.
b&\
B (84)business entity 营业个体 IrIW>r} -
B (85)business unit 经营单位 Y=i_2R2e2
B (86)buy-out management 管理性购买产权 J vl-=~
B (87)by-product 副产品 (tF/2cZk
C (88)called-up share capital 催缴股本 5s%FHa
C (89)capacity 生产能力 /!_FE+
C (90)capacity ratios 生产能力比率 .zy2_3:
C (91)capital 资本 L<G6)'5W
C (92)capital assets pricing model资本资产计价模式 \'X-><1
C (93)capital commitment 承诺资本 t]{, 7.S
C (94)capital employed 已运用的资本 #sv:)p
C (95)capital expenditure 资本支出 Pz|}[Cx-
C (96)capital expenditureauthorization 资本支出核准 e
+jp,>(v
C (97)capital expenditure control 资本支出控制 /GO((v+J
C (98)capital expenditure proposal资本支出申请 l}FA&c"
C (99)capital funding planning 资本基金筹集计划 'X\C/8\
C (100)capital gain 资本收益 uG/b Cb+V
C (101)capital investment appraisal资本投资评估 c],Zw
C (102)capital maintenance 资本保全 ,!^g8zO
C (103)capital resource planning 资本资源计划 OTEx9
C (104)capital surplus 资本盈余 - v=
ndJ.
C (105)capital turnover 资本周转率 CHdYY7\{
C (106)card 记录卡 -5\.\L3y)
C (107)cash 现金 ()fYhk|W
C (108)cash account 现金账户
T2t o!*T
C (109)cash book 现金账薄 e63io0g>
C (110)cash cow 金牛产品 }]pO R&o
C (111)cash flow 现金流量 ^J@
Xsl
C (112)cash discounted 现金贴现 +p-S36K~,7
C (113)cash flow budget 现金流量预算 km}E&ao
C (114)cash flow statement 现金流量表 rY"EW"y
C (115)cash ledger 现金分类账 ]Gl5Qf:+z
C (116)cash limit 现金限额 Z"G?+gM@
C (117)CCA 现时成本会计 .Pa6HA !
C (118)center 中心 jYh.$g<`0+
C (119)changeover time 变更时间 .Zx7+`i
C (120)chartered entity 特许经济个体 ,27=i>>
C (121)cheque 支票 6}_J;g\|
C (122)cheque register 支票登记薄 Y2>*' nU
C (123)coin analysis 零钱分类 )1&,khd/u
C (124)classification 分类 z\<gm$1CB
C (125)clock card 工时卡 rzKn5Z
C (126)code 代码 Eqh&<]q
C (127)commitment accounting 承诺确认会计 .:;#[Z{-
C (128)common cost 共同成本 Rx4O?7;
C (129)company limited byguarantee 有限担保责任公司 i^/D_L.
C (130)company limited shares 股份有限公司 }}v28"\TA
C (131)competitive position 竞争能力状况 i'0ol^~y6
C (132)concept 概念 [u8JqX
C (133)conglomerate 跨行业企业 +'D
#VG
C (134)consistency concept 一致性概念 ptpu
u=3"
C (135)consolidated accounts 合并报表 uX,ln(9I*H
C (136)consolidation accounting 合并会计 .w~zW*M0
C (137)consortium 财团 H{*R(S<I
C (138)contingency plan 应急计划 nB ,&m&
C (139)contingent liabilities 或有负债 YRP$tz+
_
C (140)continuous operation 连续生产 }!Xj{Eoc
C (141)contra 抵消 ON$-g_s>)
C (142)contract cost 合同成本 &M+fb4:_
C (143)contract costing 合同成本计算 ,m.IhnCV\
C (144)contribution 贡献毛益 T8J[B( )L
C (145)contribution centre 贡献中心 Psu*t%nQ?A
C (146)contribution chart 贡献图 (~n0,$
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6Vc&g
C (148)contribution to salesration 贡献毛益对销售比率 .cm$*>LW:x
C (149)control 控制 Hh.l,Z7i7D
C (150)control account 控制帐户 sMAu*
C (151)control limits 控制限度 L-(.v*
C (152)controllability concept 可控制概念 V$<5`
C (153)controllable cost 可控制成本 R>.
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C (154)conversion cost 加工成本 J;7O`5J
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 s:#\U!>0`
C (156)corporate appraisal 公司评估 tsu Mt
C (157)corporate planning 公司计划
khtSZ"8X
C (158)corporate social reporting 公司社会报告 AIFI@#3
C (159)corporation 股份公司 #Y9~ Xp^.
C (160)cost 成本 O9]+Jd4W
C (161)cost account 成本帐户 B>M @ '
C (162)cost accounting 成本会计 QGQ>shIeZ
C (163)cost accounting manual 成本手册 k\a&4v
C (164)cost accounts calendar 成本报表的日历时间 *_7%n-k
C (165)cost adjustment 成本调整 |\MgE.N
C (166)cost allocation 成本分配 P>3
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C (167)cost apportionment 成本分摊 qA6;Q$
C (168)cost attribution 成本归属 F"Y.'my8
C (169)cost audit 成本审计 s!j[O
vtx
C (170)cost behaviour 成本性态 mxJ& IV
C (171)cost benefit analysis 成本效益分析 G>)
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C (172)cost center 成本中心 <wZ2S3RNA
C (173)cost driver 成本动因