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注会《审计》英语常用词汇 nNCR5&,q
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1.audit 审计 \< .BN;t{
2.attestation 鉴证 9}6_B|
3.credibility 可信赖程度 XN<!.RCw
4.audit of financial statements 财务报表审计 b23A&1X
5.agreed-upon procedures 执行商定程序 1)=
H2n4)
6.high levels of assurance 高水平保证 "IU}>y>J
7.compilation 编制 IMWt!#vuY
8.reliability 可靠性 %"f85VfZ
9.relevance 相关性 5b:1+5iF-
10.professional skepticism 职业谨慎 QDn_`c
11.objectivity 客观性 X]y8-}Qf
12. professional competence 专业胜任能力 50MM05aC
13.Senior/CPA-in-charge 项目经理 Dd1k?
14.audit engagement letter 业务约定书 Z+k) N
15.recurring audit 连续审计 kx(beaf
16.the client 委托人 fJ/INL
17.change CPA 更换注册会计师 t5E$u(&+'B
18.the existing CPA 现任注册会计师 &
^$@LH3
19.the successor CPA 后任注册会计师 edMCj
20.the preceding CPA前任注册会计师 d7kE}{,
21.issue the audit report 出具审计报告 c
\??kQH
22.expert 专家 }K) AjZ
23.the board of directors 董事会 %$ya>0?mq
24.knowledge of the entity‘ s business 了解被审计单位情况 _5
Lcr)
25.assess material misstatement risks评估重大错报风险
:Hq%y/
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 1vo3aF
27.a general knowledge of —— 初步了解―――的情况 eA1g}ipm
28.a more knowledge of—— 进一步了解的情况 @S3 L%lOH
29.the prior year‘s working papers 以前年度工作底稿 "9xJ},:-
30.minutes of meeting 会议纪要
T)e2IXGN
31.business risks 经营风险 ug]2wftlQ
32.appropriateness 适当性 -dovk?'Gj
33.accounting estimate 会计估计 Ze%S<xT!O
34.management representations 管理层声明 2;sTSGDG
35.going concern assumption 持续经营假设 2e\"?y OD
36.audit plan 审计计划 G
T~rr*X
37.significant audit areas 重点审计领域 ;[ QIHA!
38.error 错误 1#N`elm
39.fraud舞弊 8d*S9p,/
40.modified or additional procedures 修改或追加审计程序 S!A:/(^WB
41.misappropriation of assets 侵占资产 z/91v#}.
42.transactions without substance 虚假交易 e r_6PV
43.unusual pressures 异常压力 {qHQ_
_Bl
44.the suspected noncompliance 涉嫌存在违法行为 ,IhQ %)l
45.materialiy 重要性 M;XU"8
46.exceed the materiality level 超过重要性水平 0i
}.l\
47.approach the materiality level 接近重要性水平 U)'YR$2<
48.an acceptably low level 可接受水平 y"H5>
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 oPs asa
50.misstatements or omissions 错报或漏报 <,DMD
51.aggregate 总计 }N9PV/a
52.subsequent events 期后事项 o%Q9]=%!
53.adjust the financial statements 调整财务报表 #^RIp>NN9
54.perform additional audit procedures 实施追加的审计程序 1CJ1-]S(3
55.audit risk 审计风险 ?MywA'N@x
56.detection risk 检查风险 =eY
57.inappropriate audit opinion 不适当的审计意见 p*W{*wZ_^
58.material misstatement 重大的错报 ]iTP5~8U
59.tolerable misstatement 可容忍错报 hD#Mhy5h
60.the acceptable level of detection risk 可接受的检查风险 kDJYEI9j>
61.assessed level of material misstatement risk 重大错报风险的评估水平 )r"R
62.simall business 小规模企业 c
k[uvH
63.accounting system 会计系统 1g=T"O&=
64.test of control 控制测试 '\QJ{/JV
65.walk-through test 穿行测试 L"0dB.
66.communication 沟通 lre(]oBXA
67.flow chart 流程图 DPY+{5q2
68.reperformance of internal control 重新执行 ,MHK|8!
69.audit evidence 审计证据 a:P+HU:
70.substantive procedures 实质性程序 N\ <riS9
71.assertions 认定 E
@r &K
72.esistence 存在 t(UBs-t
73.occurrence 发生 R{H8@JLD
74.completeness 完整性 Y, Lpv|
75.rights and obligations 权利和义务 @=g{4(zR^
76.valuation and allocation 计价和分摊 iPCn-DoIS
77.cutoff 截止 Xr o5~G
78.accuracy 准确性 maSVq G
79.classification 分类
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80.inspection 检查 2 .Xx)(>
81.supervision of counting 监盘 LTx,oa:ma
82.observation 观察 \*5z0A9)5)
83.confirmation 函证 vx$DKQK@l\
84.computation 计算 bOYM-\
{y
85.analytical procedures 分析程序 nCV
7(ldmH
86.vouch 核对 `+."X1
87.trace 追查 ENA"T-p
88.audit sampling 审计抽样 B !x6N"
89.error 误差 Wt5pK[JV
90.expected error 预期误差 ~"bBwPI
91.population 总体 sOz
{spA
92.sampling risk 抽样风险 q( EN]W],
93.non- sampling risk 非抽样风险 KWYjN
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94.sampling unit 抽样单位
7<:o4\q?m
95.statistical sampling 统计抽样 t\:=|t,
96.tolerable error 可容忍误差 z2R?GQ5 A
97.the risk of under reliance 信赖不足风险 Kl ?C[
98.the risk of over reliance 信赖过度风险 Z @D
DuVr
99.the risk of incorrect rejection 误拒风险 Lf.Ia*R:
100. the risk of incorrect acceptance 误受风险 C!K&d,M
101.working trial balance 试算平衡表 ?]*"S{Cq v
102.index and cross-referencing 索引和交叉索引 6%9 kc+
9
103.cash receipt 现金收入 f\hQ>MLzt
104.cash disbursement 现金支出 c8zok `\P_
105.bank statement 银行对账单 @G>eCj
106.bank reconciliation 银行存款余额调节表 =^zGn+@z
107.balance sheet date 资产负债表日 non5e)w3@
108.net realizable value 可变现净值 :rk6Stn$z
109.storeroom 仓库 .i;?8?
110.sale invoice 销售发票 O|Y`:xvc
111.price list 价目表 @}r
s6 G
112.positive confirmation request 积极式询证函 <v\$r2C*
113.negative confirmation request 消极式询证函 0}`
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114.purchase requisition 请购单 $PlMyLu7jc
115.receiving report 验收报告 =yRv*C
116.gross margin 毛利
\,m*CYs`
117.manufacturing overhead 制造费用 O#!|2qN
118.material requisition 领料单 4"nYxL"<4
119.inventory-taking 存货盘点 lkp$rJ#6
120.bond certificate 债券 Om;`"5
121.stock certificate 股票 h`v T[u~l
122.audit report 审计报告 1JOoICjB
123.entity 被审计单位 !u:;Ew
124.addressee of the audit report 审计报告的收件人 klc$n07
125.unqualified opinion 无保留意见 XE0b9q954
126.qualified opinion 保留意见 +~==qLsU
127.disclaimer of opinion 无法表示意见 +~1FKLu
128.adverse opinion 否定意见 GAs.?JHd
lN"@5(5%
A (1)ABC 作业基础成本计算 ;S&anC#E
A (2)absorbed overhead 已吸收制造费用 WS@"8+re;
A (3)absorption costing 吸收成本计算 EIpz-"S
A (4)account 账户,报表 d|gfp:Z`a
A (5)accounting postulate 会计假设 ~XXNzz]?
A (6)accounting series release 会计公告文件 8F$]@0v`%
A (7)accounting valuation 会计计价 <jaQ0S{|
A (8)account sale 承销清单 X-CoC
A (9)accountability concept 经营责任概念 IQ$ 6}.
A (10)accountancy 会计职业 GUJ?6;
A (11)accountant 会计师 UsCaO<A
A (12)accounting 会计 hoiC
J}us
A (13)agency cost 代理成本 DHvZ:)aT}
A (14)accounting bases 会计基础 ?oV|.LM:W
A (15)accounting manual 会计手册 J{5p4bkb
A (16)accounting period 会计期间 2PNe~9)*#
A (17)accounting policies 会计方针 $
\!OO)
A (18)accounting rate of return 会计报酬率 6
!Mm")
A (19)accounting reference date 会计参照日 eT2Tg5Etc
A (20)accounting reference period 会计参照期间 k|jr+hmn":
A (21)accrual concept 应计概念 #g2&x sU
A (22)accrual expenses 应计费用 _$ 8:\[J
A (23)acid test ration 速动比率(酸性测试比率) v4X ` Ul*
A (24)acquisition 购置 T;,,!
A (25)acquisition accounting 收购会计 [CAFh:o
A (26)activity based accounting 作业基础成本计算 yI-EF)A@;
A (27)adjusting events 调整事项 <a+@4d;
A (28)administrative expenses 行政管理费 4)XB3$<
A (29)advice note 发货通知 (*T$:/zIS
A (30)amortization 摊销 g">^#^hBE
A (31)analytical review 分析性检查 d\c)cgh%
A (32)annual equivalent cost 年度等量成本法 ,sg\K>H=
A (33)annual report and accounts 年度报告和报表 V8pZr+AJ
A (34)appraisal cost 检验成本 Oe "%v;-
A (35)appropriation account 盈余分配账户 z$
{[Z=
A (36)articles of association 公司章程细则 u2[L^]|
A (37)assets 资产 g<$2#c}
A (38)assets cover 资产保障 M[u6+`
A (39)asset value per share 每股资产价值 0xeY0!ux
A (40)associated company 联营公司 CZ{7?:^f
A (41)attainable standard 可达标准 ?jvuTS 2
gC_KT,=H;
A (42)attributable profit 可归属利润 Q/h-Khmz
A (43)audit 审计
BJg
A (44)audit report 审计报告 Jm 0.\[J
A (45)auditing standards 审计准则 0x^lHBYc
A (46)authorized share capital 额定股本 yGV>22vv
M
A (47)available hours 可用小时 ]8'PLsS9<w
A (48)avoidable costs 可避免成本 `9T5Dem|#
B (49)back-to-back loan 易币贷款 LEX @hkh
B (50)backflush accounting 倒退成本计算 i;juwc^n}
B (51)bad debts 坏帐 `'pAiu
B (52)bad debts ratio 坏帐比率 -]n%+,3L
B (53)bank charges 银行手续费 uZI7,t -7
B (54)bank overdraft 银行透支 {&6i$4T
B (55)bank reconciliation 银行存款调节表 P>`|.@
B (56)bank statement 银行对账单 vWa\8y f
B (57)bankruptcy 破产 )ac!@slb^7
B (58)basis of apportionment 分摊基础 M23r/eg]
B (59)batch 批量 J`{o`>
B (60)batch costing 分批成本计算 qmvQd8|XR
B (61)beta factor B(市场)风险因素 dB:c2
B (62)bill 账单 (<e<Q~(
B (63)bill of exchange 汇票 q)AX*T+
B (64)bill of landing 提单 +B&+FGfNU
B (65)bill of materials 用料预计单 !E)|[:$XT
B (66)bill payable 应付票据 Qam48XZ >
B (67)bill receivable 应收票据 7lKatk+7K
B (68)bin card 存货记录卡 nI1(2a1
B (69)bonus 红利 ~_g{P3
B (70)book-keeping 薄记 '6*9pG-
B (71)Boston classification 波士顿分类 3iL\<^d*ht
B (72)breakeven chart 保本图 6}|h
B (73)breakeven point 保本点 l
Xzm)
B (74)breaking-down time 复位时间 pmO0/ty
B (75)budget 预算 wTG(U3{3K
B (76)budget center 预算中心 4GXS(
B (77)budget cost allowance 预算成本折让 [8 H:5Ho
B (78)budget manual 预算手册 ( 5uSqw&U
B (79)budget period 预算期间 ooC9a>X
B (80)budgetary control 预算控制 tvq((2
B (81)budgeted capacity 预算生产能力 T
Z!@IBu
B (82)burden 制造费用 )8SWU)/
B (83)business center 经营中心 W,_2JqQp
B (84)business entity 营业个体 j0(jXAc;UB
B (85)business unit 经营单位 <$otBC/%
B (86)buy-out management 管理性购买产权 k1s5cg=n(
B (87)by-product 副产品 nb6Y/`G
C (88)called-up share capital 催缴股本
fc[_~I'
C (89)capacity 生产能力
1uB$@a\
C (90)capacity ratios 生产能力比率 &
d$X:
C (91)capital 资本 x($Djx
C (92)capital assets pricing model资本资产计价模式 ED>a'y$f
C (93)capital commitment 承诺资本 5}Xi`'g,
C (94)capital employed 已运用的资本 g-]~+7LL
C (95)capital expenditure 资本支出 j]vEo~Bbh
C (96)capital expenditureauthorization 资本支出核准 4??LK/s*
C (97)capital expenditure control 资本支出控制 U=U5EdN;
C (98)capital expenditure proposal资本支出申请 yf4L0.
C (99)capital funding planning 资本基金筹集计划 %/5Wj_|p
C (100)capital gain 资本收益 $em'H,*b3
C (101)capital investment appraisal资本投资评估 ;oDr8a<A
C (102)capital maintenance 资本保全 ()F{kM8
C (103)capital resource planning 资本资源计划
qPN9Put
C (104)capital surplus 资本盈余 \j3dB
tc
C (105)capital turnover 资本周转率 K>b4(^lf
C (106)card 记录卡 x}V&v?1{5
C (107)cash 现金 bSz7?NAp
C (108)cash account 现金账户 xgpf2y!{
C (109)cash book 现金账薄 VxARJ*4=Y
C (110)cash cow 金牛产品 fFWi
3.
C (111)cash flow 现金流量 het<#3Bo
C (112)cash discounted 现金贴现 J_m@YkK
C (113)cash flow budget 现金流量预算 RVLVY:h|F
C (114)cash flow statement 现金流量表 a7
453s
C (115)cash ledger 现金分类账 -5ZmIlL.S
C (116)cash limit 现金限额 $CX3P)%
`
C (117)CCA 现时成本会计 QG2 Zh9R
C (118)center 中心 X J)Y-7c
C (119)changeover time 变更时间 \g
h |G
C (120)chartered entity 特许经济个体 x;\/Xj;
C (121)cheque 支票 ={V@Y-5T
C (122)cheque register 支票登记薄 Ki7t?4Y
E
C (123)coin analysis 零钱分类 (/,l0
C (124)classification 分类 0y?;o*&U\
C (125)clock card 工时卡 KB(W'M_D\
C (126)code 代码 %Ta"H3ZW
C (127)commitment accounting 承诺确认会计 2Q5 @2jT
C (128)common cost 共同成本 L$.3,./
C (129)company limited byguarantee 有限担保责任公司 G9yK/g&q
C (130)company limited shares 股份有限公司 kc't
C (131)competitive position 竞争能力状况 zB~< @
C (132)concept 概念 hpPacN
C (133)conglomerate 跨行业企业 +*?l">?|F
C (134)consistency concept 一致性概念 V[K N,o{6
C (135)consolidated accounts 合并报表 2zW IB[
C (136)consolidation accounting 合并会计 #kq!{5,
C (137)consortium 财团 >eQ.y-
4
C (138)contingency plan 应急计划 ?+^p$'5
C (139)contingent liabilities 或有负债 $?bD55
C (140)continuous operation 连续生产 g= Vu'p 3u
C (141)contra 抵消 T,1qR:58
C (142)contract cost 合同成本 EG\;l9T
C (143)contract costing 合同成本计算 4gsQ:3
C (144)contribution 贡献毛益 t"q'"FX
C (145)contribution centre 贡献中心 f:<BUqa
C (146)contribution chart 贡献图 a%`%("g!
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 p?,<{mAe
C (148)contribution to salesration 贡献毛益对销售比率 j-W$)c3X
C (149)control 控制 R_KD Y
C (150)control account 控制帐户 #?j
sC)
C (151)control limits 控制限度 z+{qQ!
C (152)controllability concept 可控制概念 ,_Bn{
T=U
C (153)controllable cost 可控制成本 X.k8w\~
C (154)conversion cost 加工成本 s(3HZ>qx;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 fs&$?mHL){
C (156)corporate appraisal 公司评估 QOSMV#Nw%
C (157)corporate planning 公司计划 X3kFJ{
C (158)corporate social reporting 公司社会报告 Oh p@ZJ!a?
C (159)corporation 股份公司 f!w/zC .
C (160)cost 成本 aaT3-][
C (161)cost account 成本帐户 \\#D!q*
C (162)cost accounting 成本会计 *qy \%A
C (163)cost accounting manual 成本手册 KGg
S"d
C (164)cost accounts calendar 成本报表的日历时间 h%ys::\zF
C (165)cost adjustment 成本调整 YRX^fZ-b
C (166)cost allocation 成本分配 Babzrt-
C (167)cost apportionment 成本分摊 M-Efe_VRQc
C (168)cost attribution 成本归属 _G/R;N71
C (169)cost audit 成本审计 a(]&H
"
C (170)cost behaviour 成本性态 ": M]3.
C (171)cost benefit analysis 成本效益分析 AG=PbY9
C (172)cost center 成本中心 {L%J DJ
C (173)cost driver 成本动因