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注会《审计》英语常用词汇 bhfC2@
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1.audit 审计 e
:@PI(P!
2.attestation 鉴证 =}SL
QdT
3.credibility 可信赖程度 P|;f>*^Y
4.audit of financial statements 财务报表审计 %e+*&Z',
5.agreed-upon procedures 执行商定程序 RiIafiaD
6.high levels of assurance 高水平保证 ?H8dyQ5"
7.compilation 编制 ?MvL}o\|
8.reliability 可靠性 w@a|
_
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9.relevance 相关性 xb&,9Lxd|
10.professional skepticism 职业谨慎 : T qeVf
11.objectivity 客观性 f{{J_""?&
12. professional competence 专业胜任能力 Zk31|dL
13.Senior/CPA-in-charge 项目经理 Q>L.
14.audit engagement letter 业务约定书 bj?=
\u
15.recurring audit 连续审计 r(zn1;zl
16.the client 委托人 Y&$puiH-j
17.change CPA 更换注册会计师 aTBFF
18.the existing CPA 现任注册会计师 V2'5doo
19.the successor CPA 后任注册会计师 cSmy
M~[
20.the preceding CPA前任注册会计师 ]?Q<lMG
21.issue the audit report 出具审计报告 6DC+8I<
22.expert 专家 Mh@n>+IR
23.the board of directors 董事会 l}D /1~d
24.knowledge of the entity‘ s business 了解被审计单位情况 )C rsm&
25.assess material misstatement risks评估重大错报风险 -N
A2+].
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Z!l]v.S
27.a general knowledge of —— 初步了解―――的情况 g)IW9q2
28.a more knowledge of—— 进一步了解的情况 U~oGg$
29.the prior year‘s working papers 以前年度工作底稿 C8}
;,
30.minutes of meeting 会议纪要 s$^2Qp
31.business risks 经营风险 D|'[ [=
32.appropriateness 适当性 NT9| ``^Z
33.accounting estimate 会计估计 A5sz[k
34.management representations 管理层声明 Fn{Pmo*rs
35.going concern assumption 持续经营假设 9H+Q/Q*-a
36.audit plan 审计计划 isFxo,R9r
37.significant audit areas 重点审计领域 bP4}a!t+n
38.error 错误 2{B
ScI5K
39.fraud舞弊 ? ^`fPH=
40.modified or additional procedures 修改或追加审计程序 Xu|2@?l9
41.misappropriation of assets 侵占资产 7'|aEH
42.transactions without substance 虚假交易 ff00s+
43.unusual pressures 异常压力 #IU
^(W
44.the suspected noncompliance 涉嫌存在违法行为 |ZOdfr4uW
45.materialiy 重要性 6wZ)GLW[
46.exceed the materiality level 超过重要性水平 a`LkP%
47.approach the materiality level 接近重要性水平 xRqA^Ad
48.an acceptably low level 可接受水平 `^h:}V
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 'UC1!Z
50.misstatements or omissions 错报或漏报 Mu6DTp~k
51.aggregate 总计 gq="&
52.subsequent events 期后事项 g1Osd7\o
53.adjust the financial statements 调整财务报表 rCb#E}
54.perform additional audit procedures 实施追加的审计程序 buhbUmQ2
55.audit risk 审计风险 Tf('iZ2+
56.detection risk 检查风险 2W#^^4^+
57.inappropriate audit opinion 不适当的审计意见 /NxuNi;5
58.material misstatement 重大的错报 Bi>]s%zp
59.tolerable misstatement 可容忍错报 amWKykVS5
60.the acceptable level of detection risk 可接受的检查风险 Gz(l~!n~a
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~Bi%8G
62.simall business 小规模企业 32`Z3-
63.accounting system 会计系统 >B;KpO"+m
64.test of control 控制测试 {xh5s<uOj
65.walk-through test 穿行测试 @3bVjQ`4f
66.communication 沟通 "akAGa!V+
67.flow chart 流程图 d$Y_vX<
68.reperformance of internal control 重新执行 M0`1o p1
69.audit evidence 审计证据 6Xbf3So
70.substantive procedures 实质性程序 #qeC)T
71.assertions 认定
;WhRDmT
72.esistence 存在 OU!."r`9
73.occurrence 发生 lr@w1*
74.completeness 完整性 U\M9
sTqo
75.rights and obligations 权利和义务 c:<a"$
76.valuation and allocation 计价和分摊 ?-8DS5
77.cutoff 截止 4vCUVo r
78.accuracy 准确性 +[4y)y`
79.classification 分类 f>3)}9?xc}
80.inspection 检查 gAf4wq
81.supervision of counting 监盘 s_e*jM1
82.observation 观察 O2"V'(
83.confirmation 函证 G2-0r.f
84.computation 计算 .K`n;l
Vs
85.analytical procedures 分析程序 "<^n@=g'q
86.vouch 核对 }w8yYI
87.trace 追查 G\^<MR|
88.audit sampling 审计抽样 $aN%[
89.error 误差 y,w_x,m
90.expected error 预期误差 1aUg({
91.population 总体
!YZKa-
92.sampling risk 抽样风险 |nGv:= H@
93.non- sampling risk 非抽样风险 hTmJ
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94.sampling unit 抽样单位 ?Mn~XN4F_
95.statistical sampling 统计抽样 J6"GHbsO
96.tolerable error 可容忍误差 {JF"PAS7
97.the risk of under reliance 信赖不足风险 $\bVu2&I
98.the risk of over reliance 信赖过度风险 <FI*A+I4\
99.the risk of incorrect rejection 误拒风险 Kf_xKW)^
100. the risk of incorrect acceptance 误受风险 < RtyW
101.working trial balance 试算平衡表 #&1gVkvp
102.index and cross-referencing 索引和交叉索引 $: |`DCC
103.cash receipt 现金收入 %~,Fe7#p
104.cash disbursement 现金支出 1b 2
105.bank statement 银行对账单 B]Ec
106.bank reconciliation 银行存款余额调节表 ZSyXzop
107.balance sheet date 资产负债表日 CF@*ki3X
108.net realizable value 可变现净值 ow
b+,Gk(
109.storeroom 仓库 VT=gb/W6)a
110.sale invoice 销售发票 @u:`
111.price list 价目表 uZ'Z-!=CL
112.positive confirmation request 积极式询证函 *'\ HG
113.negative confirmation request 消极式询证函 ZX8@/8sv
114.purchase requisition 请购单 S.q0L
115.receiving report 验收报告 ]lqZ9rO
116.gross margin 毛利 ck3+A/ !z
117.manufacturing overhead 制造费用 P"]l/
118.material requisition 领料单 R0LWuE%eD
119.inventory-taking 存货盘点 sg49a9`8
120.bond certificate 债券 .yFO]
r1aL
121.stock certificate 股票 \u))1zRd
122.audit report 审计报告 S\Le;,5Z
123.entity 被审计单位 nwC*w`4
124.addressee of the audit report 审计报告的收件人 `AvK=]
125.unqualified opinion 无保留意见 96J]g*o(uU
126.qualified opinion 保留意见 Fw
t
127.disclaimer of opinion 无法表示意见 ?mSZQF:d@
128.adverse opinion 否定意见 *ZFF$0}
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A (1)ABC 作业基础成本计算 y6x./1Nb}<
A (2)absorbed overhead 已吸收制造费用 _`p^B%[
A (3)absorption costing 吸收成本计算 -;FAS3(wy
A (4)account 账户,报表 `%"x'B`mM
A (5)accounting postulate 会计假设 ,v#n\LD`
A (6)accounting series release 会计公告文件 K<`W>2"
A (7)accounting valuation 会计计价 l&:8 'k+%=
A (8)account sale 承销清单 5\w*W6y
A (9)accountability concept 经营责任概念 wu`+KUx
A (10)accountancy 会计职业 |]k,0Y3v
A (11)accountant 会计师 xXa4t4
gR
A (12)accounting 会计 jb{9W7;RL
A (13)agency cost 代理成本 _ qwf3Q@
A (14)accounting bases 会计基础 +v:]#1
A (15)accounting manual 会计手册 mH4u@aQ}
A (16)accounting period 会计期间 svb7-.!
A (17)accounting policies 会计方针
;Q4,I[?%
A (18)accounting rate of return 会计报酬率 r;*
|^>
A (19)accounting reference date 会计参照日 :@ VC Kq!
A (20)accounting reference period 会计参照期间 x(R;xB
A (21)accrual concept 应计概念 Cc,V ]
A (22)accrual expenses 应计费用 -.ZP<,?@F
A (23)acid test ration 速动比率(酸性测试比率) s S#/JLDx]
A (24)acquisition 购置 ZkQ6~cM
A (25)acquisition accounting 收购会计
MI^$df
A (26)activity based accounting 作业基础成本计算 b-#lKWso
A (27)adjusting events 调整事项 hvNK"^\p
A (28)administrative expenses 行政管理费 u/-EVCHr
y
A (29)advice note 发货通知 Y4swMN8Bq
A (30)amortization 摊销 UnYb}rF#%
A (31)analytical review 分析性检查 $
`ptSR
A (32)annual equivalent cost 年度等量成本法 @TX@78fWz=
A (33)annual report and accounts 年度报告和报表 3dLqlJ^7B
A (34)appraisal cost 检验成本 -)3+/4Q(
A (35)appropriation account 盈余分配账户 96QY0
A (36)articles of association 公司章程细则 b4bd^nrqV
A (37)assets 资产 47Bg[
A (38)assets cover 资产保障 F4WX$;1
A (39)asset value per share 每股资产价值 JtxVF!v
A (40)associated company 联营公司 \AA9
m'B
Z
A (41)attainable standard 可达标准 G$&jP:2q
[rK`BnJX
A (42)attributable profit 可归属利润 q(^iT~}
A (43)audit 审计 !>80p~L
A (44)audit report 审计报告 OdY9g2y#m
A (45)auditing standards 审计准则 J:>o\%sF
A (46)authorized share capital 额定股本 8>6<GdGL<n
A (47)available hours 可用小时 Q
^nfD
A (48)avoidable costs 可避免成本 i8-Y,&>V
B (49)back-to-back loan 易币贷款 v1X[/\;U
B (50)backflush accounting 倒退成本计算 b7I0R;Zj
B (51)bad debts 坏帐 Ak('4j!*}^
B (52)bad debts ratio 坏帐比率 *AGf'+j*z
B (53)bank charges 银行手续费 x9a\~XL>a
B (54)bank overdraft 银行透支 q*`
m%3{
B (55)bank reconciliation 银行存款调节表 X;GU#8W
B (56)bank statement 银行对账单 2;
s[ m3
B (57)bankruptcy 破产 JS%LJ_J
B (58)basis of apportionment 分摊基础 HiU)q
B (59)batch 批量 nXoDI1<[
B (60)batch costing 分批成本计算 /V/NL#(R
B (61)beta factor B(市场)风险因素 .74C~{}$
B (62)bill 账单 ~D4l64
B (63)bill of exchange 汇票 t&q~ya/C
B (64)bill of landing 提单 ss-6b^
B (65)bill of materials 用料预计单 <bSPKTKL
B (66)bill payable 应付票据 LD5`9-
B (67)bill receivable 应收票据 JJ}DYv
B (68)bin card 存货记录卡 { AYW
C6Y
B (69)bonus 红利 2y;vX|lX]
B (70)book-keeping 薄记 RtHai[j
B (71)Boston classification 波士顿分类 Hv^Bw{"/R
B (72)breakeven chart 保本图 EK"/4t{L_
B (73)breakeven point 保本点 K[OOI~"C
B (74)breaking-down time 复位时间 #G F.M,O/h
B (75)budget 预算 &?H$-r1/?V
B (76)budget center 预算中心 jaKW[@<
B (77)budget cost allowance 预算成本折让 @P75f5p}<
B (78)budget manual 预算手册 42"nbJ
B (79)budget period 预算期间 R5^6Kwu
B (80)budgetary control 预算控制 SE^l`.U@
B (81)budgeted capacity 预算生产能力 j7gTVfO
B (82)burden 制造费用 Y)pop:y t
B (83)business center 经营中心 ``:[Jr&
B (84)business entity 营业个体 K|-m6!C!7
B (85)business unit 经营单位 :adz~L$
B (86)buy-out management 管理性购买产权 ]k7%p>c=B
B (87)by-product 副产品 {2P18&=
C (88)called-up share capital 催缴股本 j8[U}~*^
C (89)capacity 生产能力 -k8sR1(
C (90)capacity ratios 生产能力比率 [w@S/K[_|
C (91)capital 资本 !ae?EJm"
C (92)capital assets pricing model资本资产计价模式 ~Hub\kn
C (93)capital commitment 承诺资本 `VO;\s$5j
C (94)capital employed 已运用的资本 L@6]~[JvP
C (95)capital expenditure 资本支出 :dULsl$Nz
C (96)capital expenditureauthorization 资本支出核准 NFEr ,n
C (97)capital expenditure control 资本支出控制 jmaw-Rx
C (98)capital expenditure proposal资本支出申请 UhS:tT]7
C (99)capital funding planning 资本基金筹集计划 K&NH?
C (100)capital gain 资本收益 0LL0\ly]
C (101)capital investment appraisal资本投资评估 : q%1Vi
C (102)capital maintenance 资本保全 0q-lyVZ^X
C (103)capital resource planning 资本资源计划 xp95KxHHo
C (104)capital surplus 资本盈余 .qZz'Eq[
C (105)capital turnover 资本周转率 FP=-
jf/
C (106)card 记录卡 8_HBcZWs
C (107)cash 现金 zs
I?X>4
C (108)cash account 现金账户 r1<*=Fs=>>
C (109)cash book 现金账薄 +<[ q"3
C (110)cash cow 金牛产品 !JrKTB%
C (111)cash flow 现金流量
-WqhOZ
C (112)cash discounted 现金贴现 _1G/qHf^S
C (113)cash flow budget 现金流量预算 {._'Q[
C (114)cash flow statement 现金流量表 a7Zuf
B/
C (115)cash ledger 现金分类账 Pm)*zdZ8
C (116)cash limit 现金限额 L@AFt)U
C (117)CCA 现时成本会计 ]9/A=p?J@
C (118)center 中心 ij-'M{f
C (119)changeover time 变更时间 @U5gxK*
C (120)chartered entity 特许经济个体 N'EZJoH
C (121)cheque 支票 +O 7(
>a
C (122)cheque register 支票登记薄 2h51zG#qd
C (123)coin analysis 零钱分类 -A
w]b} #v
C (124)classification 分类 rmkBp_i{|
C (125)clock card 工时卡 rY^uOrR>j*
C (126)code 代码 MT>(d*0s
C (127)commitment accounting 承诺确认会计 *,lDo9
C (128)common cost 共同成本 *m<[ sS
C (129)company limited byguarantee 有限担保责任公司 oydP}X
C (130)company limited shares 股份有限公司 ,>6a)2xh
C (131)competitive position 竞争能力状况 4uoZw3
O
C (132)concept 概念 m6BUKX\m
C (133)conglomerate 跨行业企业 :+jg311}
C (134)consistency concept 一致性概念 0:[A4S`X
C (135)consolidated accounts 合并报表 -kLBq:M
C (136)consolidation accounting 合并会计 mm:TR?^
C (137)consortium 财团 k
$^/$N
C (138)contingency plan 应急计划 Z!|r>
C (139)contingent liabilities 或有负债 %+j/nA1%S
C (140)continuous operation 连续生产 Q34u>VkdQI
C (141)contra 抵消 !vu
-`u~86
C (142)contract cost 合同成本 xk>cdgt
C (143)contract costing 合同成本计算 `Ze$Bd\
C (144)contribution 贡献毛益 G2I%^.s
C (145)contribution centre 贡献中心 v;
#y^O
C (146)contribution chart 贡献图 >KrI}>!9r
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]
`x+wWe
C (148)contribution to salesration 贡献毛益对销售比率 7:vl -ZW
C (149)control 控制 .cs x"JC
C (150)control account 控制帐户 Qv~@
C (151)control limits 控制限度 U~ a\v8l~
C (152)controllability concept 可控制概念 vPYHM2
C (153)controllable cost 可控制成本 aanS^t0
C (154)conversion cost 加工成本 QlMLWi
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 06AgY0\
C (156)corporate appraisal 公司评估 BE@(| U
C (157)corporate planning 公司计划 Ff/Ap&0+
C (158)corporate social reporting 公司社会报告 Y3[KS;_fr9
C (159)corporation 股份公司
UwS7B~
C (160)cost 成本 +0%r@hTv&>
C (161)cost account 成本帐户 ]FVJQS2h
C (162)cost accounting 成本会计 klQmo30i
C (163)cost accounting manual 成本手册 RDDA^U7y#
C (164)cost accounts calendar 成本报表的日历时间 oA-,>:}g{
C (165)cost adjustment 成本调整 l]zQSXip
C (166)cost allocation 成本分配 I[K4/91
C (167)cost apportionment 成本分摊 au50%sA~
C (168)cost attribution 成本归属 v^o`+~i
C (169)cost audit 成本审计 fWEQ vQ
C (170)cost behaviour 成本性态 u=qK_$d4
C (171)cost benefit analysis 成本效益分析 vJ&D>Vh4e
C (172)cost center 成本中心 3h.,7,T
C (173)cost driver 成本动因