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注会《审计》英语常用词汇 L\o-zNY
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1.audit 审计 ttgb"Wb%S
2.attestation 鉴证 ).5$c0`U&
3.credibility 可信赖程度 y$'(/iyz
4.audit of financial statements 财务报表审计 bDK72c
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5.agreed-upon procedures 执行商定程序 TF2'-"2Y
6.high levels of assurance 高水平保证 ibha`
7.compilation 编制 ><^
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8.reliability 可靠性 :A"GOc,
9.relevance 相关性 @
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10.professional skepticism 职业谨慎 #L
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11.objectivity 客观性 VB o=*gn,$
12. professional competence 专业胜任能力 DgW*Br8<
13.Senior/CPA-in-charge 项目经理 r1ao=N
14.audit engagement letter 业务约定书 ~qT5F)$B-
15.recurring audit 连续审计 \xR1|M
16.the client 委托人 E+)3n
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17.change CPA 更换注册会计师 ir!/{IQx
18.the existing CPA 现任注册会计师 ~lib~Y'-
19.the successor CPA 后任注册会计师 JS$ojL^
20.the preceding CPA前任注册会计师 gaV>WF
21.issue the audit report 出具审计报告 }LeizbU
22.expert 专家 P:KS*lOp
23.the board of directors 董事会 stQRl_('
24.knowledge of the entity‘ s business 了解被审计单位情况 {9B"'65o
25.assess material misstatement risks评估重大错报风险 gjFpM.D-.
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 y!eT>4Oyg
27.a general knowledge of —— 初步了解―――的情况 ;S0Kf{DN2
28.a more knowledge of—— 进一步了解的情况 Dk%+|c
29.the prior year‘s working papers 以前年度工作底稿 P8[rp
30.minutes of meeting 会议纪要 *be"$Q
31.business risks 经营风险 +adwEYRrr
32.appropriateness 适当性 '-
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33.accounting estimate 会计估计 6pP:Q_U$
34.management representations 管理层声明 vj%3v4
35.going concern assumption 持续经营假设 z;wOtKl5r
36.audit plan 审计计划 z_f^L %J0
37.significant audit areas 重点审计领域 3LRBH+Tt
38.error 错误 r:3h2J[_
39.fraud舞弊 uo9FLm
40.modified or additional procedures 修改或追加审计程序 Zz/
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41.misappropriation of assets 侵占资产 @B\$
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42.transactions without substance 虚假交易 45Hbg
43.unusual pressures 异常压力 cS#yfN,
44.the suspected noncompliance 涉嫌存在违法行为 %\^VxM
45.materialiy 重要性 fDjJdRS"
46.exceed the materiality level 超过重要性水平 L.2!Q3&
47.approach the materiality level 接近重要性水平 3!M|Sf<s
48.an acceptably low level 可接受水平 eHb@qKnf
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 u+
b `aB
50.misstatements or omissions 错报或漏报 O\F$~YQ
51.aggregate 总计 .B?fG)'WsF
52.subsequent events 期后事项 ioB
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53.adjust the financial statements 调整财务报表 ;b}cn!U]
54.perform additional audit procedures 实施追加的审计程序 ^EJ]LNk}
55.audit risk 审计风险 3aw-fuuIb
56.detection risk 检查风险 Q[c:A@oW
57.inappropriate audit opinion 不适当的审计意见 +w?-#M#
58.material misstatement 重大的错报 qND:LP\_v
59.tolerable misstatement 可容忍错报 E|3[$?=R
60.the acceptable level of detection risk 可接受的检查风险 RR2M+vQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?$MO!
62.simall business 小规模企业 +
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63.accounting system 会计系统 YpgO]\/w
64.test of control 控制测试 (%'`t(<
65.walk-through test 穿行测试 yU>ucuF
66.communication 沟通 .qLXjU
67.flow chart 流程图 1{Ik.O)
68.reperformance of internal control 重新执行 1 F&}e&}c
69.audit evidence 审计证据 v6H!.0
70.substantive procedures 实质性程序 =zR9^k
71.assertions 认定 _hgGF9
72.esistence 存在 Wr@q+Whq
73.occurrence 发生 &oE'|^G
74.completeness 完整性 qOAP_\@T
75.rights and obligations 权利和义务 >`^;h]Q
76.valuation and allocation 计价和分摊 ]@m`bs_6
77.cutoff 截止 7Y)i>[u3
78.accuracy 准确性 MO?
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79.classification 分类 .e4upTGU
80.inspection 检查 ;
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81.supervision of counting 监盘 %XQJ!sC`
82.observation 观察 "EVf1iQ
83.confirmation 函证 !C(PfsrR/
84.computation 计算 %jJIR88
85.analytical procedures 分析程序 _C=01 %/
86.vouch 核对 Nxt`5kSx=
87.trace 追查 fymmAfaR
88.audit sampling 审计抽样 8?rq{&$t
89.error 误差 x_9#:_S'
90.expected error 预期误差 JL
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91.population 总体 ]z]=?;ty%
92.sampling risk 抽样风险 TrNh,5+b
93.non- sampling risk 非抽样风险 S_ra8HY8
94.sampling unit 抽样单位 mz<X$2]?
95.statistical sampling 统计抽样 ,kUg"\_k
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 cG (%P$
98.the risk of over reliance 信赖过度风险 RU~Pa+H
99.the risk of incorrect rejection 误拒风险 $KBW{
100. the risk of incorrect acceptance 误受风险 % .wx]:o
101.working trial balance 试算平衡表 %0({MU
102.index and cross-referencing 索引和交叉索引 Q[FDk63;w
103.cash receipt 现金收入 B`w8d[cL7
104.cash disbursement 现金支出 &XW~l>!+
105.bank statement 银行对账单 C~^T=IP
106.bank reconciliation 银行存款余额调节表 )` S5>[6
107.balance sheet date 资产负债表日 (=j/"Mb
108.net realizable value 可变现净值 %L$?Mey
109.storeroom 仓库 '@zMZc!
110.sale invoice 销售发票 -0I&dG-
111.price list 价目表 >p`i6_P0P/
112.positive confirmation request 积极式询证函 %zR5q Lb
113.negative confirmation request 消极式询证函 WqS$C;]%
114.purchase requisition 请购单 sGh TP/
115.receiving report 验收报告 \tA@A
116.gross margin 毛利 8Pva ]Q
117.manufacturing overhead 制造费用 Pb1.X9*8c
118.material requisition 领料单 ztAC3,r]
119.inventory-taking 存货盘点 V
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120.bond certificate 债券 .krEfY&
121.stock certificate 股票 F=PBEaX
122.audit report 审计报告 FbH@qHSH
123.entity 被审计单位 ulk/I-y
124.addressee of the audit report 审计报告的收件人 3
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 `=Rxnl,<U
127.disclaimer of opinion 无法表示意见 I,"q:QS+
128.adverse opinion 否定意见 /XNC^!z6Js
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A (1)ABC 作业基础成本计算 Xc&J.Tw#4*
A (2)absorbed overhead 已吸收制造费用 -al
A (3)absorption costing 吸收成本计算 R8YU#D (Q
A (4)account 账户,报表 5g;mc.Cvt
A (5)accounting postulate 会计假设 f3s4aARP
A (6)accounting series release 会计公告文件 ma/<#l^}
A (7)accounting valuation 会计计价 [h>A<O
A (8)account sale 承销清单 Y1F%-o
A (9)accountability concept 经营责任概念 e`+ej-o,
A (10)accountancy 会计职业 >wR)p\UEb
A (11)accountant 会计师 Q=Q&\.<
A (12)accounting 会计 n?S)H=
A (13)agency cost 代理成本 *g9VI;X
A (14)accounting bases 会计基础 nITkgN:s
A (15)accounting manual 会计手册 h
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A (16)accounting period 会计期间 I]cZcx,<q
A (17)accounting policies 会计方针 k4en/&
A (18)accounting rate of return 会计报酬率 dz/3=0
A (19)accounting reference date 会计参照日 P,7R/-u 5D
A (20)accounting reference period 会计参照期间 WpMm%G~'4t
A (21)accrual concept 应计概念 P,#l~
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A (22)accrual expenses 应计费用 uTdz$Nh
A (23)acid test ration 速动比率(酸性测试比率) KI].T+I
A (24)acquisition 购置 .&Sjazk0XO
A (25)acquisition accounting 收购会计 #miG"2ea..
A (26)activity based accounting 作业基础成本计算 \Hq=_}]F
A (27)adjusting events 调整事项 "|N0oEG&
A (28)administrative expenses 行政管理费 T t_QAIl
A (29)advice note 发货通知 Ci[Ja#p7$h
A (30)amortization 摊销 g6$\i
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A (31)analytical review 分析性检查 e:.D^GFi
A (32)annual equivalent cost 年度等量成本法 07\]8^/G
A (33)annual report and accounts 年度报告和报表 =tX"aCW~
A (34)appraisal cost 检验成本 QVmJ_WT
A (35)appropriation account 盈余分配账户 tiRi_
A (36)articles of association 公司章程细则 ?5EMDawt
A (37)assets 资产 X@/wsW(kM\
A (38)assets cover 资产保障 c0_5
12
A (39)asset value per share 每股资产价值 [Kb
)Q{=)
A (40)associated company 联营公司 q6o}2<T@
A (41)attainable standard 可达标准 zs'Jgm.v
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A (42)attributable profit 可归属利润 n:}'f-
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A (43)audit 审计 0}e&ONDQ
A (44)audit report 审计报告 /8,cF7XL*
A (45)auditing standards 审计准则 l{\k\Q !4
A (46)authorized share capital 额定股本 _Om5wp=:
A (47)available hours 可用小时 R$">
A (48)avoidable costs 可避免成本 ?}S~cgL -
B (49)back-to-back loan 易币贷款 a,:Nlr3
B (50)backflush accounting 倒退成本计算 [L
B (51)bad debts 坏帐 D+h`Z]"|
B (52)bad debts ratio 坏帐比率 COxJ,v(
B (53)bank charges 银行手续费 ,8DjQz0ZPo
B (54)bank overdraft 银行透支 xj5MKX{CJT
B (55)bank reconciliation 银行存款调节表 xo(>nFjo
B (56)bank statement 银行对账单 X1Kze
B (57)bankruptcy 破产 I@1VX5
B (58)basis of apportionment 分摊基础 /1hcw|cfC
B (59)batch 批量 #qEU
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B (60)batch costing 分批成本计算 N`vPt?@
B (61)beta factor B(市场)风险因素 _1jeaV9@
B (62)bill 账单 1NAtg*`
B (63)bill of exchange 汇票 uK[gI6M
B (64)bill of landing 提单 l HZ4N{n
B (65)bill of materials 用料预计单 )-i (%;,*e
B (66)bill payable 应付票据 "&\]1A}Z-x
B (67)bill receivable 应收票据 o<g1;
B (68)bin card 存货记录卡 ei[,
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B (69)bonus 红利 C`aUitL}
B (70)book-keeping 薄记 "Fxw"
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B (71)Boston classification 波士顿分类 7V"Jfh4_
B (72)breakeven chart 保本图 vtq47i
B (73)breakeven point 保本点 Mu_'C$zA
B (74)breaking-down time 复位时间 1Nz#,IdQ
B (75)budget 预算 %'9&Js
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B (76)budget center 预算中心 |+1k7S,
B (77)budget cost allowance 预算成本折让 FCChB7c`
B (78)budget manual 预算手册 -)e(Qt#ewl
B (79)budget period 预算期间 9hhYyqGsO
B (80)budgetary control 预算控制 ~tB9
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B (81)budgeted capacity 预算生产能力 n&E
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B (82)burden 制造费用 "g1Fg.o
B (83)business center 经营中心 _!o0bYD
B (84)business entity 营业个体 *#B"%;Ln
B (85)business unit 经营单位 ahw0}S
B (86)buy-out management 管理性购买产权 s~I#K[[5
B (87)by-product 副产品 _9z+xl
C (88)called-up share capital 催缴股本 3e|,Z'4}4
C (89)capacity 生产能力 :(4];Va
C (90)capacity ratios 生产能力比率 rTeADu_vf
C (91)capital 资本 /$UWTq/C7
C (92)capital assets pricing model资本资产计价模式 ~0 L:c&V
C (93)capital commitment 承诺资本 / KKA/
C (94)capital employed 已运用的资本 C+-sf
C (95)capital expenditure 资本支出 0"u=g)3
C (96)capital expenditureauthorization 资本支出核准 .1[pO_
C (97)capital expenditure control 资本支出控制 LhKUZX,P8
C (98)capital expenditure proposal资本支出申请 4Gsq)i17j
C (99)capital funding planning 资本基金筹集计划 (FOJHjtkM
C (100)capital gain 资本收益 ?M04 cvm
C (101)capital investment appraisal资本投资评估 t=dZM}wj_\
C (102)capital maintenance 资本保全 >soSOJ[
C (103)capital resource planning 资本资源计划 !jN$U%/,%.
C (104)capital surplus 资本盈余 P1
"g62R
C (105)capital turnover 资本周转率 ,>I_2mc
C (106)card 记录卡 6`)Ss5jzk
C (107)cash 现金 PjU.4aZ
C (108)cash account 现金账户 `Ro>?H
C (109)cash book 现金账薄 1i$OcN?x%
C (110)cash cow 金牛产品 2spK#0n.HV
C (111)cash flow 现金流量 w%f51Ex
C (112)cash discounted 现金贴现 W u693<
C (113)cash flow budget 现金流量预算 #M8>)o c
C (114)cash flow statement 现金流量表 \V9);KAOj
C (115)cash ledger 现金分类账 h>"Z=y
C (116)cash limit 现金限额 Y\{lQMCy
C (117)CCA 现时成本会计 ~;nW+S$o
C (118)center 中心 GoG_4:^#h
C (119)changeover time 变更时间 v0|"[qGb
C (120)chartered entity 特许经济个体 E=~Ahkg
C (121)cheque 支票 #pX +~{
C (122)cheque register 支票登记薄 Bh!J&SM:
C (123)coin analysis 零钱分类 BsN~Z!kd
C (124)classification 分类 .n)0@X!
C (125)clock card 工时卡 R]_fe4Y0
C (126)code 代码 A*3R@G*h
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 w7h=vy n?
C (129)company limited byguarantee 有限担保责任公司 SlUt
&+)
C (130)company limited shares 股份有限公司 h3kBNBI )
C (131)competitive position 竞争能力状况 R)qK{wq(1E
C (132)concept 概念 gPWl# 5P:
C (133)conglomerate 跨行业企业 1V1T1
C (134)consistency concept 一致性概念 {,i='!WIm
C (135)consolidated accounts 合并报表 v7-
d+P=
C (136)consolidation accounting 合并会计 Jl,\^)DSw
C (137)consortium 财团 }@wXm
C (138)contingency plan 应急计划 [{9&KjI0K
C (139)contingent liabilities 或有负债 fT_swhIO
C (140)continuous operation 连续生产 8^dsx1U#
C (141)contra 抵消 FI(M 1iJ
C (142)contract cost 合同成本 x$tzq+N
C (143)contract costing 合同成本计算 VEg/x z4c
C (144)contribution 贡献毛益 5V/CYcO
C (145)contribution centre 贡献中心 rz
gzX
C (146)contribution chart 贡献图 _fANl}Mf:
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 p=J9N-EM
C (148)contribution to salesration 贡献毛益对销售比率 )ur&Mnmm
C (149)control 控制 dCM*4B<
C (150)control account 控制帐户 q9"~sCH
C (151)control limits 控制限度 y2Z1B2E%f
C (152)controllability concept 可控制概念 ]j?Kn$nv*S
C (153)controllable cost 可控制成本 #n}n
%
C (154)conversion cost 加工成本 )d-{#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 SvGs?nUU
C (156)corporate appraisal 公司评估 uu582%tiG
C (157)corporate planning 公司计划 9CTvG zkw
C (158)corporate social reporting 公司社会报告 \:wLUGFl5
C (159)corporation 股份公司 {01wW1
C (160)cost 成本 >zAI#N4
C (161)cost account 成本帐户 yw)Ztg)
C (162)cost accounting 成本会计 Y^f12%
C (163)cost accounting manual 成本手册 Y_<(~eN`
C (164)cost accounts calendar 成本报表的日历时间 =Z(#j5TGvH
C (165)cost adjustment 成本调整 4\yKd8I
C (166)cost allocation 成本分配 I3V>VLv
C (167)cost apportionment 成本分摊 i<Be)Y-'
C (168)cost attribution 成本归属 /1q] D8
C (169)cost audit 成本审计 JP<Z3
A2q
C (170)cost behaviour 成本性态 DweWFipyPi
C (171)cost benefit analysis 成本效益分析 ^~dvA)bH
C (172)cost center 成本中心 )WFSUZ~
C (173)cost driver 成本动因