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注会《审计》英语常用词汇 iw(`7(*
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1.audit 审计 `h'Ab63
2.attestation 鉴证 M9Z9s11{H
3.credibility 可信赖程度 ,9:v2=C_
4.audit of financial statements 财务报表审计 z,qNuv"W
5.agreed-upon procedures 执行商定程序 DS|x*w'I
6.high levels of assurance 高水平保证 4`CO>Q
7.compilation 编制 <1sUK4nQ,
8.reliability 可靠性 I`{=[.c
9.relevance 相关性 ciHTnC
10.professional skepticism 职业谨慎 kyB>]2
11.objectivity 客观性 qk&BCkPT
12. professional competence 专业胜任能力 /KiaLS
13.Senior/CPA-in-charge 项目经理 Q
Na*Y@i
14.audit engagement letter 业务约定书 tr
8
Q{
15.recurring audit 连续审计 BhyLcUBuB
16.the client 委托人 ^SUo-N''
17.change CPA 更换注册会计师 odeO(zuU
18.the existing CPA 现任注册会计师 [eF|2:
19.the successor CPA 后任注册会计师 }
F*=+n
20.the preceding CPA前任注册会计师 sQzr+]+#9
21.issue the audit report 出具审计报告 $iy(+}
22.expert 专家 9zeh
wl]~
23.the board of directors 董事会 )A;jBfr
24.knowledge of the entity‘ s business 了解被审计单位情况 ^> d"D
25.assess material misstatement risks评估重大错报风险 s;[64ca]Q
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 .}tpEvAw}
27.a general knowledge of —— 初步了解―――的情况 x6yO2Yo
28.a more knowledge of—— 进一步了解的情况 d D^?%,a
29.the prior year‘s working papers 以前年度工作底稿 xNVSWi,
30.minutes of meeting 会议纪要 .fzns20u
31.business risks 经营风险 Mb%[Qp60
32.appropriateness 适当性 H#`&!p
33.accounting estimate 会计估计 MIv,$
34.management representations 管理层声明 t1l4mdp
35.going concern assumption 持续经营假设 xiQd[[(sM
36.audit plan 审计计划 6:TA8w
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37.significant audit areas 重点审计领域 4,6?sTuX
38.error 错误 3V/|" R2s
39.fraud舞弊 na/,1iI<
40.modified or additional procedures 修改或追加审计程序 R<>
uCF0
41.misappropriation of assets 侵占资产 41XX
L$
42.transactions without substance 虚假交易 <,'^dR7,
43.unusual pressures 异常压力 -uK@2}NZ
44.the suspected noncompliance 涉嫌存在违法行为 0[OlJMVf
45.materialiy 重要性 u7u1lx>S
46.exceed the materiality level 超过重要性水平 ukXKUYNm8
47.approach the materiality level 接近重要性水平 >3ASrM+>w
48.an acceptably low level 可接受水平 Uv3Fe%>
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 -F-,Gcos
50.misstatements or omissions 错报或漏报 Z5>}
51.aggregate 总计 Fc"+L+h@W
52.subsequent events 期后事项 4vPKDd
53.adjust the financial statements 调整财务报表 qB=%8$J
54.perform additional audit procedures 实施追加的审计程序 gG6BEsGa,
55.audit risk 审计风险 <dhBO
56.detection risk 检查风险 V_Y2 @4
57.inappropriate audit opinion 不适当的审计意见 O$&4{h`
58.material misstatement 重大的错报 [
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59.tolerable misstatement 可容忍错报 _k5-Wd5Ypw
60.the acceptable level of detection risk 可接受的检查风险 oo,3mat2C
61.assessed level of material misstatement risk 重大错报风险的评估水平 Hh;o<N>U
62.simall business 小规模企业 oO,"B8a
63.accounting system 会计系统 *&yt;|y
64.test of control 控制测试 {cYbM[}U"
65.walk-through test 穿行测试 >:U{o!N`#_
66.communication 沟通 8J#TP7;
67.flow chart 流程图 IQ}YF]I;
68.reperformance of internal control 重新执行 cX-)]D
69.audit evidence 审计证据 Q-S5("
70.substantive procedures 实质性程序 yNmzRH u
71.assertions 认定 ,`l8KRd
72.esistence 存在 q"^T}d d,
73.occurrence 发生 c:G0
=5
74.completeness 完整性 {nmBIk2v
75.rights and obligations 权利和义务 !xZ`()D#
76.valuation and allocation 计价和分摊 5},kXXN{+
77.cutoff 截止 &l1CE19<
78.accuracy 准确性 $t$YdleIH
79.classification 分类 SSI('6Z/
80.inspection 检查 |h1Y3
81.supervision of counting 监盘 0- -0+?
82.observation 观察 Dmv@ljwO
83.confirmation 函证 erZ%C <
84.computation 计算 f<~S0[H
85.analytical procedures 分析程序 FiJU
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86.vouch 核对 f0lK,U@P
87.trace 追查 Z vO,1B
88.audit sampling 审计抽样 n*fsdo~
89.error 误差 zd3%9r j$
90.expected error 预期误差 (!`]S>_w9
91.population 总体 %
2lcc"'
92.sampling risk 抽样风险 \?.Tq24
93.non- sampling risk 非抽样风险 ? v2JuhRe
94.sampling unit 抽样单位 a7Rg!%
r
95.statistical sampling 统计抽样 @=1kr ^i
96.tolerable error 可容忍误差 VjVL/SO/
97.the risk of under reliance 信赖不足风险 |F#L{=B
98.the risk of over reliance 信赖过度风险 c 7uryL
99.the risk of incorrect rejection 误拒风险 Syj7K*,%bZ
100. the risk of incorrect acceptance 误受风险 ?rgk
101.working trial balance 试算平衡表 )Dq/fW
102.index and cross-referencing 索引和交叉索引 {n>W8sN<
103.cash receipt 现金收入 0
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104.cash disbursement 现金支出 GT"gB$Mh
105.bank statement 银行对账单 ,d34v*U
106.bank reconciliation 银行存款余额调节表 P*;zDQy
107.balance sheet date 资产负债表日 55T c
108.net realizable value 可变现净值 h
.$3jNU
109.storeroom 仓库 :X6A9jmd
110.sale invoice 销售发票 e7.!=R{6
111.price list 价目表 %,M(-G5j;
112.positive confirmation request 积极式询证函 M%8:
113.negative confirmation request 消极式询证函 #I.Wmfz
114.purchase requisition 请购单 o!+jPwEU
115.receiving report 验收报告 "~lGSWcU
116.gross margin 毛利 aGz<Yip
117.manufacturing overhead 制造费用 ( nH3
118.material requisition 领料单 |F 18j9
119.inventory-taking 存货盘点 yr
/p3ys
120.bond certificate 债券 3;J)&(j0
121.stock certificate 股票 fX HNm$"n
122.audit report 审计报告 n3kYVAgF
123.entity 被审计单位 CdRgI^5
124.addressee of the audit report 审计报告的收件人 ~^Y(f'{
125.unqualified opinion 无保留意见 ,4wZ/r>
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126.qualified opinion 保留意见 jci'q=Vpu
127.disclaimer of opinion 无法表示意见 "K8<X
128.adverse opinion 否定意见 M/,jHG8v
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A (1)ABC 作业基础成本计算 HEjrat;5
A (2)absorbed overhead 已吸收制造费用 An e.sS
A (3)absorption costing 吸收成本计算 u&>o1!c*P
A (4)account 账户,报表 YrR}55V,
A (5)accounting postulate 会计假设 m{bw(+r
A (6)accounting series release 会计公告文件 q)uq?sZe
A (7)accounting valuation 会计计价 J!:ss
A (8)account sale 承销清单 ega< {t
A (9)accountability concept 经营责任概念 p&L`C|0
A (10)accountancy 会计职业 hD>O LoO
A (11)accountant 会计师 VlVd"jW
A (12)accounting 会计 dB`YvKr#
A (13)agency cost 代理成本 %@{);5[
A (14)accounting bases 会计基础 eFPDW;
A (15)accounting manual 会计手册 B%L0g.D"
A (16)accounting period 会计期间 RJ%~=D
A (17)accounting policies 会计方针 @,-xaZ[
A (18)accounting rate of return 会计报酬率 m3k}Q3&6Z
A (19)accounting reference date 会计参照日 Y24:D7Q
A (20)accounting reference period 会计参照期间 LV&
tu7c
A (21)accrual concept 应计概念 8yH) 8:w
A (22)accrual expenses 应计费用 +x!V;H(
A (23)acid test ration 速动比率(酸性测试比率) a"{tq Nc
A (24)acquisition 购置 dOFxzk,g&R
A (25)acquisition accounting 收购会计 A}b<L
g
A (26)activity based accounting 作业基础成本计算 C`D5``4
A (27)adjusting events 调整事项 J0}OmNTzD
A (28)administrative expenses 行政管理费 1_7}B4
A (29)advice note 发货通知 @Zs}8YhC
A (30)amortization 摊销 kg$<^:uX
A (31)analytical review 分析性检查 AG#5_0]P~
A (32)annual equivalent cost 年度等量成本法 _wg6}3
A (33)annual report and accounts 年度报告和报表 EY(@R2~#J
A (34)appraisal cost 检验成本 ti'a^(
A (35)appropriation account 盈余分配账户 ;fhFv&`mE
A (36)articles of association 公司章程细则 m&OzT~?_>N
A (37)assets 资产 DB yRP-TH
A (38)assets cover 资产保障 )jp#|#h
A (39)asset value per share 每股资产价值 67Ai.3dR
A (40)associated company 联营公司 YXJjqH3
A (41)attainable standard 可达标准 <BQ4x.[
i+&*W{Re
A (42)attributable profit 可归属利润 YSt' ]
A (43)audit 审计 X+{
4,?04+
A (44)audit report 审计报告 GP uAIoBo
A (45)auditing standards 审计准则 ;""V s6
A (46)authorized share capital 额定股本 5isejR{r
A (47)available hours 可用小时 Cl]E rg
A (48)avoidable costs 可避免成本 u|\Lb2Kb:
B (49)back-to-back loan 易币贷款 )L`0VTw'M
B (50)backflush accounting 倒退成本计算 !h2ZrT9
_
B (51)bad debts 坏帐 =%|S$J
B (52)bad debts ratio 坏帐比率 NrTQ}_3)
B (53)bank charges 银行手续费 "!gd)^<e
B (54)bank overdraft 银行透支 C} +
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B (55)bank reconciliation 银行存款调节表 K.] *:fd
B (56)bank statement 银行对账单 TE0hVw0c
B (57)bankruptcy 破产 z48,{H6h
B (58)basis of apportionment 分摊基础 L
'342(
B (59)batch 批量 r}9qK%C G.
B (60)batch costing 分批成本计算 @Q3aJ98)2
B (61)beta factor B(市场)风险因素 7
#_{UJ%
B (62)bill 账单 LN?fw
B (63)bill of exchange 汇票 U\y];\~H
B (64)bill of landing 提单 VZJs@qx:Z
B (65)bill of materials 用料预计单 8|?$KLz?F>
B (66)bill payable 应付票据 H.j(hc'
B (67)bill receivable 应收票据 Fp-d69Npo
B (68)bin card 存货记录卡 )oa6;=go
B (69)bonus 红利 &`<j!xlG
B (70)book-keeping 薄记 .8l\;/o|
B (71)Boston classification 波士顿分类 ?DkMzR)u
B (72)breakeven chart 保本图 xF5q=%n
B (73)breakeven point 保本点 c0u!V+V%
B (74)breaking-down time 复位时间 by&#g
B (75)budget 预算 GLt#]I"LY
B (76)budget center 预算中心 Se*GR"Z+
B (77)budget cost allowance 预算成本折让 o8RagSIo8
B (78)budget manual 预算手册 ./)A6O*#
B (79)budget period 预算期间 ]~ )FMWQz-
B (80)budgetary control 预算控制 AU$W=Z*
B (81)budgeted capacity 预算生产能力 I1
j-Q8
B (82)burden 制造费用
#Z}\;a{vZ
B (83)business center 经营中心 Q,Hw@
w<1
B (84)business entity 营业个体 +%8c8]2
B (85)business unit 经营单位 VLc=!W}
B (86)buy-out management 管理性购买产权 z![RC59S
B (87)by-product 副产品 yEy
}
PCJ&
C (88)called-up share capital 催缴股本 _{KQQ
5k\
C (89)capacity 生产能力 mKPyM<Q
C (90)capacity ratios 生产能力比率 J-ACV(z=q
C (91)capital 资本 Txfu%'2)e
C (92)capital assets pricing model资本资产计价模式 93[c^sc9*a
C (93)capital commitment 承诺资本 '
V;cA$ $
C (94)capital employed 已运用的资本 fC2e}WR
C (95)capital expenditure 资本支出 ^:\|6`{n
C (96)capital expenditureauthorization 资本支出核准 }f<.07
C (97)capital expenditure control 资本支出控制 2md1GWyP
C (98)capital expenditure proposal资本支出申请 1-1x,U7w
C (99)capital funding planning 资本基金筹集计划 <u*~RYA2
C (100)capital gain 资本收益 V(A6>0s$|
C (101)capital investment appraisal资本投资评估 %:N6#;l M
C (102)capital maintenance 资本保全 x;l\#x/<
C (103)capital resource planning 资本资源计划 y|nMCkuX
C (104)capital surplus 资本盈余 oJUVW"X6
C (105)capital turnover 资本周转率 \D<rT
)Tl
C (106)card 记录卡 pcv (P
C (107)cash 现金 gpe^G64c`
C (108)cash account 现金账户 L=Fm:O'#2
C (109)cash book 现金账薄 jtV{Lf3<
C (110)cash cow 金牛产品 #]oVVf_
C (111)cash flow 现金流量 A/,7%bB1
C (112)cash discounted 现金贴现 Ti!j
C (113)cash flow budget 现金流量预算 vdYd~>w
C (114)cash flow statement 现金流量表 LXG,IG
C (115)cash ledger 现金分类账 _+S`[:;a
C (116)cash limit 现金限额 kV(}45i]s
C (117)CCA 现时成本会计 0"kNn5
C (118)center 中心 xXE/pIXw
C (119)changeover time 变更时间 3lqR(Hh3
C (120)chartered entity 特许经济个体 mZDrvTI'
C (121)cheque 支票 >
F&Wuf
C (122)cheque register 支票登记薄 4WG~7eIgy
C (123)coin analysis 零钱分类 l&(,$RmYp
C (124)classification 分类 d%\{,
C (125)clock card 工时卡 p}hOkx4R\
C (126)code 代码 p-GlGEt_X
C (127)commitment accounting 承诺确认会计 *T*=~Y4kE
C (128)common cost 共同成本 @H"~/ m_o
C (129)company limited byguarantee 有限担保责任公司 aIpD
f|
~
C (130)company limited shares 股份有限公司 cXFNX<
C (131)competitive position 竞争能力状况 <YP>c
C (132)concept 概念 ^!L'Aoy;E
C (133)conglomerate 跨行业企业 ~&[Wqn@MZ
C (134)consistency concept 一致性概念 0PIC|
C (135)consolidated accounts 合并报表 DmM<Kkg.J
C (136)consolidation accounting 合并会计 Vz!W(+
C (137)consortium 财团 Y'&A~/Adf
C (138)contingency plan 应急计划 4*g`!~)
C (139)contingent liabilities 或有负债 fmXA;^%
C (140)continuous operation 连续生产 5vj;lJKcd`
C (141)contra 抵消 t?L;k+sMM
C (142)contract cost 合同成本 wbshKkUh_*
C (143)contract costing 合同成本计算 x1W<r)A )r
C (144)contribution 贡献毛益 :D8V*F6P
C (145)contribution centre 贡献中心 [h+MA>%!
C (146)contribution chart 贡献图 D'F=v\P
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ^]3Y11sI
C (148)contribution to salesration 贡献毛益对销售比率 yjaX\Wb[z[
C (149)control 控制 V~tq
_
C (150)control account 控制帐户 !5wm9I!5^
C (151)control limits 控制限度 K4YpE}
]u
C (152)controllability concept 可控制概念 _(&^M[O
C (153)controllable cost 可控制成本 .i>; ?(
GH
C (154)conversion cost 加工成本 !jL|HwlA
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,di'279|
C (156)corporate appraisal 公司评估 $-[V)]h
C (157)corporate planning 公司计划 E%t_17,=j
C (158)corporate social reporting 公司社会报告 Ci0: -IS
C (159)corporation 股份公司 r5h}o)J
C (160)cost 成本 bYGK}:T8U
C (161)cost account 成本帐户 abh='5H|^|
C (162)cost accounting 成本会计 SH2|xn
C (163)cost accounting manual 成本手册 ;|6kFBGC"+
C (164)cost accounts calendar 成本报表的日历时间 NJ^`vWi
C (165)cost adjustment 成本调整 j-8v$0'
C (166)cost allocation 成本分配 dR<