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注会《审计》英语常用词汇 HAE$Np|>a
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1.audit 审计 w +UBXW
2.attestation 鉴证 qDGx(d
3.credibility 可信赖程度 M#2<|VUW,
4.audit of financial statements 财务报表审计 P}AwE,&Q
5.agreed-upon procedures 执行商定程序 W:<2" &7
6.high levels of assurance 高水平保证 ([$KXfAi]h
7.compilation 编制 Q-h< av9
8.reliability 可靠性 IrRy1][Qr
9.relevance 相关性
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10.professional skepticism 职业谨慎 O~8jz
11.objectivity 客观性 >1I w!SO+
12. professional competence 专业胜任能力 #pRbRT9
13.Senior/CPA-in-charge 项目经理 '`}D+IQ(j
14.audit engagement letter 业务约定书 `vt+VUNf
15.recurring audit 连续审计 OkQ<
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16.the client 委托人 =S54p(>
17.change CPA 更换注册会计师 vB7]L9=@"
18.the existing CPA 现任注册会计师 S9:ij1
19.the successor CPA 后任注册会计师 85"Szc-#
20.the preceding CPA前任注册会计师 I@N/Y{y#
21.issue the audit report 出具审计报告 _Iy)p{y
22.expert 专家 l{r HXST|
23.the board of directors 董事会 nUq@`G
24.knowledge of the entity‘ s business 了解被审计单位情况 i`9}">7v~
25.assess material misstatement risks评估重大错报风险 }6u}?>S
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 xPF.c,6b4=
27.a general knowledge of —— 初步了解―――的情况 # .&t'"u
28.a more knowledge of—— 进一步了解的情况 hT=E~|O
29.the prior year‘s working papers 以前年度工作底稿 CiU^U|~ 'L
30.minutes of meeting 会议纪要 :p<:0W2!
31.business risks 经营风险 f~?5;f:E
32.appropriateness 适当性 l66 QgPA
33.accounting estimate 会计估计 NB3+kf ,
34.management representations 管理层声明 kazgI>"Q8
35.going concern assumption 持续经营假设 #?M[Q:
36.audit plan 审计计划 MYJDfI
37.significant audit areas 重点审计领域 l}S96B
38.error 错误 :ldI1*@i<
39.fraud舞弊 )q!dMZ(
40.modified or additional procedures 修改或追加审计程序 Rwj
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41.misappropriation of assets 侵占资产 |&S^L}V.C
42.transactions without substance 虚假交易 1(aib^!B
43.unusual pressures 异常压力 aQWg?,Ju6
44.the suspected noncompliance 涉嫌存在违法行为 !+
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45.materialiy 重要性 FzsW^u+
46.exceed the materiality level 超过重要性水平 ]*DIn1C^
47.approach the materiality level 接近重要性水平 =AK6^v&on
48.an acceptably low level 可接受水平 Z~
q="CA4
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 IH=%%AS
50.misstatements or omissions 错报或漏报 '&AeOn
51.aggregate 总计 jxw8jo06:
52.subsequent events 期后事项 xjDaA U,
53.adjust the financial statements 调整财务报表 !9C]Fs*`?
54.perform additional audit procedures 实施追加的审计程序 X|TGM
55.audit risk 审计风险 ayf;'1
56.detection risk 检查风险 'Um
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57.inappropriate audit opinion 不适当的审计意见 Kv5 !cll5
58.material misstatement 重大的错报 )1 0aDTlr
59.tolerable misstatement 可容忍错报 's8LrO(=
60.the acceptable level of detection risk 可接受的检查风险 YTe8C9eO
61.assessed level of material misstatement risk 重大错报风险的评估水平 o
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62.simall business 小规模企业 kzKQ5i $G
63.accounting system 会计系统 Em<J{`k6
64.test of control 控制测试 k
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65.walk-through test 穿行测试 Q`h@-6N
66.communication 沟通 KH$o X\v
67.flow chart 流程图 dr=KoAIxy
68.reperformance of internal control 重新执行 f xD|_
69.audit evidence 审计证据 L~M6ca"
70.substantive procedures 实质性程序 "X1{*
71.assertions 认定 <~5$<L4
72.esistence 存在 fJ-8$w\uL
73.occurrence 发生 FbPoyh
74.completeness 完整性 !E/%Hv1
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 8{.:$T
77.cutoff 截止 }?d
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78.accuracy 准确性 KDAZG+u+
79.classification 分类 O;;vz+ j
80.inspection 检查 D7N` %A8
81.supervision of counting 监盘 0 KWi<G1
82.observation 观察 g5~1uU$O
83.confirmation 函证 >\ ym{@+*
84.computation 计算 rI1;>/Ir
85.analytical procedures 分析程序 ZnB|vfL?
86.vouch 核对 A.S:eQvS%
87.trace 追查 (XA]k%45
88.audit sampling 审计抽样 w5&,AL:
89.error 误差 @|o^]-,
90.expected error 预期误差 Y4/ !b
91.population 总体 KA{Y*m^7
92.sampling risk 抽样风险 6n.C!,Zmn
93.non- sampling risk 非抽样风险 A|GheH!t
94.sampling unit 抽样单位 qg-?Z,EB
95.statistical sampling 统计抽样 ^sVB:?
96.tolerable error 可容忍误差 }"9jCxXL
97.the risk of under reliance 信赖不足风险 \CE8S+Z%
98.the risk of over reliance 信赖过度风险 D\GP+Ota
99.the risk of incorrect rejection 误拒风险 0 Pa\:^/6
100. the risk of incorrect acceptance 误受风险 \5^GUT
101.working trial balance 试算平衡表 wkZ}o,{*:
102.index and cross-referencing 索引和交叉索引 &AlX).
103.cash receipt 现金收入 !~aDmY2
104.cash disbursement 现金支出 k*xgF[T
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105.bank statement 银行对账单 9/S-=VOe.t
106.bank reconciliation 银行存款余额调节表 9G}Crp
107.balance sheet date 资产负债表日 K1Wiiw
108.net realizable value 可变现净值 1=%\4\
109.storeroom 仓库 fNaS?tV)
110.sale invoice 销售发票 DJhCe==$v
111.price list 价目表 gnSb)!i>z
112.positive confirmation request 积极式询证函 3YPoObY
113.negative confirmation request 消极式询证函 }Pe0zx.Ge
114.purchase requisition 请购单 H@,(
115.receiving report 验收报告 8U>f/dxLOO
116.gross margin 毛利 b]U%|bp
117.manufacturing overhead 制造费用 w873: =
118.material requisition 领料单 snyg
119.inventory-taking 存货盘点 Rm!Iv&{
120.bond certificate 债券 e|ngnkf(G
121.stock certificate 股票 JB= L\E}
122.audit report 审计报告 u($y<Q)=
123.entity 被审计单位 Gvw:h9v
124.addressee of the audit report 审计报告的收件人 $u./%JS
125.unqualified opinion 无保留意见 E7qk>~Dg
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 !'^gqaF+
128.adverse opinion 否定意见 }-R|f_2Hp
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A (1)ABC 作业基础成本计算 *L.+w-g&&
A (2)absorbed overhead 已吸收制造费用 EBN'u&zX
A (3)absorption costing 吸收成本计算 n089tt=TE
A (4)account 账户,报表 A/EW57v"
A (5)accounting postulate 会计假设 u%vq<|~-
A (6)accounting series release 会计公告文件 Q<V?rPAcx
A (7)accounting valuation 会计计价 e03q9(
A (8)account sale 承销清单 r4h4A w {
A (9)accountability concept 经营责任概念 Zg/ra1n
A (10)accountancy 会计职业 G-]ndrTn
A (11)accountant 会计师
.* xaI+:
A (12)accounting 会计 i`R}IP?71
A (13)agency cost 代理成本 J!,
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A (14)accounting bases 会计基础 q}#4bB9
A (15)accounting manual 会计手册 gzthM8A
A (16)accounting period 会计期间 $5`P~Q'U
A (17)accounting policies 会计方针 c_li.]P
A (18)accounting rate of return 会计报酬率 J
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A (19)accounting reference date 会计参照日 |BGQ|7DyG
A (20)accounting reference period 会计参照期间 #B3P3\
A (21)accrual concept 应计概念 6WQT,@?
A (22)accrual expenses 应计费用 #,1Kum
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A (23)acid test ration 速动比率(酸性测试比率) I|*w?i*
A (24)acquisition 购置 rn7eY
A (25)acquisition accounting 收购会计 [;/ydE=
A (26)activity based accounting 作业基础成本计算 3%G>TB
A (27)adjusting events 调整事项 ?[}r& f
A (28)administrative expenses 行政管理费 <T[wZ[l
A (29)advice note 发货通知 1>1&NQ#}
A (30)amortization 摊销 25RFi24>D
A (31)analytical review 分析性检查 B`xrdtW
A (32)annual equivalent cost 年度等量成本法 ^-9g_5
A (33)annual report and accounts 年度报告和报表 E
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A (34)appraisal cost 检验成本 gUs.D_*
A (35)appropriation account 盈余分配账户 ~5[#c27E9
A (36)articles of association 公司章程细则 -lL(:drn
A (37)assets 资产 b Z0mK$B
A (38)assets cover 资产保障 #MbkU])
A (39)asset value per share 每股资产价值 F(J6 XnQ
A (40)associated company 联营公司 %- W3F5NK
A (41)attainable standard 可达标准 eot]VO:
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A (42)attributable profit 可归属利润 v"VpE`z1#
A (43)audit 审计 ~.?,*q7
A (44)audit report 审计报告 0>?%{Xy
A (45)auditing standards 审计准则 A~_*vcz
A (46)authorized share capital 额定股本 l
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A (47)available hours 可用小时 r5kKNyJ
A (48)avoidable costs 可避免成本 @7Oqp-
B (49)back-to-back loan 易币贷款 E)l0`83~^
B (50)backflush accounting 倒退成本计算 n
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B (51)bad debts 坏帐 ALVHKL2
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费 ~)XyrKw
B (54)bank overdraft 银行透支 1PD{m{
B (55)bank reconciliation 银行存款调节表 ztcV[{[g
B (56)bank statement 银行对账单 x{_:B
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B (57)bankruptcy 破产 {k4)f ad\
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 ^Oy97Y
B (60)batch costing 分批成本计算 v803@9@
B (61)beta factor B(市场)风险因素 P
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B (62)bill 账单 A}Q6DHh26
B (63)bill of exchange 汇票 z']TRjDbT
B (64)bill of landing 提单 Id6H~;
B (65)bill of materials 用料预计单 =P}ob eY
B (66)bill payable 应付票据 'aYUF&GG
B (67)bill receivable 应收票据 7>#?-, B
B (68)bin card 存货记录卡 I!FIV^}Z(
B (69)bonus 红利 eD4D<\*
B (70)book-keeping 薄记 'MLp*3djF,
B (71)Boston classification 波士顿分类 $T.u Iq
B (72)breakeven chart 保本图 TR;" &'#k
B (73)breakeven point 保本点 r%`g` It
B (74)breaking-down time 复位时间 (X=JT
B (75)budget 预算 *$K_Tii
B (76)budget center 预算中心 e[<vVe!
B (77)budget cost allowance 预算成本折让 a8D7n Ea
B (78)budget manual 预算手册 u
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B (79)budget period 预算期间 ?VUU[h8"v5
B (80)budgetary control 预算控制 vO>
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B (81)budgeted capacity 预算生产能力 "DN0|%`M/
B (82)burden 制造费用 6_Ps*Ed
B (83)business center 经营中心 Rcg q7W
B (84)business entity 营业个体 " Y%fk/v8
B (85)business unit 经营单位 Blw AD
B (86)buy-out management 管理性购买产权 LqNt.d @
B (87)by-product 副产品 O+iNR9O
C (88)called-up share capital 催缴股本 5`Q*
C (89)capacity 生产能力 tu5g> qb
C (90)capacity ratios 生产能力比率 Qt-7jmZw1
C (91)capital 资本 /e/%mo
C (92)capital assets pricing model资本资产计价模式 !3O8B0K)v
C (93)capital commitment 承诺资本 /g/]Q^
C (94)capital employed 已运用的资本 yvIeK6
C (95)capital expenditure 资本支出 Q]/ZVcoqo
C (96)capital expenditureauthorization 资本支出核准 GkwdBy+
C (97)capital expenditure control 资本支出控制 bwrM%BL
C (98)capital expenditure proposal资本支出申请 .r ,wc*SF
C (99)capital funding planning 资本基金筹集计划 {}.M(nPtv;
C (100)capital gain 资本收益 QZwUv<*
C (101)capital investment appraisal资本投资评估 (,nQ7,2EX
C (102)capital maintenance 资本保全 5 [GdFd>{
C (103)capital resource planning 资本资源计划 6zbqv 6
C (104)capital surplus 资本盈余 6d7E@}<
C (105)capital turnover 资本周转率 azhilUD8
C (106)card 记录卡 >m:;.vVY
C (107)cash 现金 FIMM\W
C (108)cash account 现金账户 >W?i+,g
C (109)cash book 现金账薄 + d?p? v
C (110)cash cow 金牛产品 u-s*3Lg&
C (111)cash flow 现金流量
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C (112)cash discounted 现金贴现 e1<9:h+
C (113)cash flow budget 现金流量预算 ~ 3!yd0[k
C (114)cash flow statement 现金流量表 h(~@
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C (115)cash ledger 现金分类账 ;AH8/M B9
C (116)cash limit 现金限额 Y0z)5),[U:
C (117)CCA 现时成本会计 v(0I
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C (118)center 中心 _xWX/1DY
C (119)changeover time 变更时间 PF+
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C (120)chartered entity 特许经济个体 /1y\EEc
C (121)cheque 支票 ]EN+^i1F[
C (122)cheque register 支票登记薄 ]F{F+r
C (123)coin analysis 零钱分类 XY`{F.2h
C (124)classification 分类 r+Pfq[z&
C (125)clock card 工时卡 t6q7w
C (126)code 代码 HfOaJ'+e<
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 +X%pUe
C (129)company limited byguarantee 有限担保责任公司 MZrLLnl6\
C (130)company limited shares 股份有限公司 "cZ ){w
C (131)competitive position 竞争能力状况 t
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C (132)concept 概念 #
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C (133)conglomerate 跨行业企业 a
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C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 qdPmTaak
C (136)consolidation accounting 合并会计 %!\iII
C (137)consortium 财团 /Moyn"Kj{
C (138)contingency plan 应急计划 sC'PtFK8z
C (139)contingent liabilities 或有负债 $RA+StF!]
C (140)continuous operation 连续生产 n-he|u
C (141)contra 抵消 Y=?Tm,z4
C (142)contract cost 合同成本 ~hxW3e
C (143)contract costing 合同成本计算 iBPIj;,
C (144)contribution 贡献毛益 6ys|'<?
C (145)contribution centre 贡献中心 []-<-TqJ
C (146)contribution chart 贡献图 ,. HS )<B
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3,"G!0 y.
C (148)contribution to salesration 贡献毛益对销售比率
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C (149)control 控制 F05]6NVv
C (150)control account 控制帐户 'u#c_m!9
C (151)control limits 控制限度 Bh UGMK
C (152)controllability concept 可控制概念 /EW=OZ/
C (153)controllable cost 可控制成本 C14"lB.
C (154)conversion cost 加工成本 \ nUJ)w
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 lqcPV) n
C (156)corporate appraisal 公司评估 ,7I
C (157)corporate planning 公司计划 ctoh&5%!n+
C (158)corporate social reporting 公司社会报告 WR9-HPF
C (159)corporation 股份公司 )GfL?'Z
C (160)cost 成本
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C (161)cost account 成本帐户 )b~+\xL5J
C (162)cost accounting 成本会计 2c'<rkA
C (163)cost accounting manual 成本手册 '};mBW4z
C (164)cost accounts calendar 成本报表的日历时间 r
o+8d
C (165)cost adjustment 成本调整 N(kSE^skOa
C (166)cost allocation 成本分配 -C2[ZP-
C (167)cost apportionment 成本分摊 *qJHoP;
C (168)cost attribution 成本归属 pwvmb\
C (169)cost audit 成本审计 G '%ZPh89
C (170)cost behaviour 成本性态 X"V)oC
C (171)cost benefit analysis 成本效益分析 J^=Xy(3e
C (172)cost center 成本中心 @dn&M9Z
C (173)cost driver 成本动因