zLV k7u{e
C;rK16cn
注会《审计》英语常用词汇 p/&s-GF
Jd/XEs?<q
dIvvJk8
1.audit 审计 (k5d.E]CK
2.attestation 鉴证 !tv+,l&L
3.credibility 可信赖程度 @>hXh
+!2h
4.audit of financial statements 财务报表审计 (
ESmP
5.agreed-upon procedures 执行商定程序 NiH.Pv)Oa'
6.high levels of assurance 高水平保证 %;tBWyq}_
7.compilation 编制 UL\gcZ
Zkl
8.reliability 可靠性 \>|:URnD
9.relevance 相关性 hc5iIJ]
10.professional skepticism 职业谨慎 x?-kt.M
11.objectivity 客观性 `v1~nNoY
12. professional competence 专业胜任能力 )u_[cEJHO
13.Senior/CPA-in-charge 项目经理 WEugm603
14.audit engagement letter 业务约定书 F%e5j9X`
15.recurring audit 连续审计 i@spd5.
16.the client 委托人 1ba* U~OEg
17.change CPA 更换注册会计师 eop7=!`-~~
18.the existing CPA 现任注册会计师 H}&4#CQ'!
19.the successor CPA 后任注册会计师 -Mufo.Jz1o
20.the preceding CPA前任注册会计师
}h_=
n>
21.issue the audit report 出具审计报告 r#'E;Yx
22.expert 专家 yM*<BV
23.the board of directors 董事会 6I$:mHEhd
24.knowledge of the entity‘ s business 了解被审计单位情况 Ewczq1%l:
25.assess material misstatement risks评估重大错报风险 ZuQ\Pyx
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7e`h,e=
27.a general knowledge of —— 初步了解―――的情况 3r,^is
28.a more knowledge of—— 进一步了解的情况 7
`& NB]
29.the prior year‘s working papers 以前年度工作底稿 RiM!LX
30.minutes of meeting 会议纪要 3k?|-js
31.business risks 经营风险 `?xE-S
;Pn
32.appropriateness 适当性 =OF]xpI'&a
33.accounting estimate 会计估计 QDJ:LJz\
34.management representations 管理层声明 cvl1X"
35.going concern assumption 持续经营假设 2
*@.hBi
36.audit plan 审计计划 dW>$C_`?
37.significant audit areas 重点审计领域 :~+m9r
38.error 错误 23 WlUM
39.fraud舞弊 ?513A>U
40.modified or additional procedures 修改或追加审计程序 K+J fU
J
41.misappropriation of assets 侵占资产 p*S;4+>#
42.transactions without substance 虚假交易 /"OJ~e_%
43.unusual pressures 异常压力 H?<ceK'e
44.the suspected noncompliance 涉嫌存在违法行为 e.ksN
45.materialiy 重要性 |F^h>^
x
46.exceed the materiality level 超过重要性水平 2w? 5vSv
47.approach the materiality level 接近重要性水平 $>y
48.an acceptably low level 可接受水平 &26H
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 \mp5G&+/Q
50.misstatements or omissions 错报或漏报 (qXl=e8
51.aggregate 总计 +zn207.`
52.subsequent events 期后事项 *Me{G y
53.adjust the financial statements 调整财务报表 1$G'Kg/
54.perform additional audit procedures 实施追加的审计程序 G`r*)pdm
55.audit risk 审计风险 -$m?ShDd
56.detection risk 检查风险 Kw^tvRt'*
57.inappropriate audit opinion 不适当的审计意见 v"a.%"oN8
58.material misstatement 重大的错报 gR:21*&cz
59.tolerable misstatement 可容忍错报 w_eUU)z
60.the acceptable level of detection risk 可接受的检查风险 (N25.}8Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ffp<|2T2_
62.simall business 小规模企业 N`%f+eT(
63.accounting system 会计系统 Um'r6ty
64.test of control 控制测试 mrz@Y0mgL
65.walk-through test 穿行测试 #[{xEVf
66.communication 沟通 trC+Etc
67.flow chart 流程图 >
E3 lY/[
68.reperformance of internal control 重新执行 GBsM?
A:
69.audit evidence 审计证据 *X4$'LSx1
70.substantive procedures 实质性程序 +O,h<*y
71.assertions 认定 Bpw<{U
72.esistence 存在 ]/{987
73.occurrence 发生 hu+% X.F4
74.completeness 完整性 v/B:n
75.rights and obligations 权利和义务 vAMr&[
76.valuation and allocation 计价和分摊 fCxF3m(O
77.cutoff 截止 Yi+~}YP.E(
78.accuracy 准确性 L/R ES
79.classification 分类 `F<[\@\d5
80.inspection 检查 f:-dw6a=s
81.supervision of counting 监盘 =wy 3h0k^
82.observation 观察 gwepaW
83.confirmation 函证 I^z$0
84.computation 计算 ?hQ
,'M2
85.analytical procedures 分析程序 0fTEb%z8
86.vouch 核对 ]XH}G9X^
87.trace 追查 zsx12b^w
88.audit sampling 审计抽样 Q5s?/r
89.error 误差 g
$f;
90.expected error 预期误差 32sb$|eQq
91.population 总体 ?) ~j>1"S
92.sampling risk 抽样风险 !bH
M:!6^
93.non- sampling risk 非抽样风险 ~t~5ctJ@
94.sampling unit 抽样单位 U0M>A
95.statistical sampling 统计抽样 f1RfN
iW.
96.tolerable error 可容忍误差 5vso%}c
97.the risk of under reliance 信赖不足风险 tyLR_@i%%
98.the risk of over reliance 信赖过度风险 p3NTI /-
99.the risk of incorrect rejection 误拒风险 igW>C2J
100. the risk of incorrect acceptance 误受风险 F^]?'`7md
101.working trial balance 试算平衡表 F& 'HZX
102.index and cross-referencing 索引和交叉索引 O<x53MN^
103.cash receipt 现金收入 ]3E':JM@
104.cash disbursement 现金支出 y=jTS
105.bank statement 银行对账单 m9Uoq[1
106.bank reconciliation 银行存款余额调节表 j8G>0f)
107.balance sheet date 资产负债表日
=/Dp*
108.net realizable value 可变现净值 (Rc0 l;
109.storeroom 仓库 ;')T}wuq
110.sale invoice 销售发票 jnoFNIW
111.price list 价目表 dIo|i,-
112.positive confirmation request 积极式询证函 E5%ae (M^
113.negative confirmation request 消极式询证函 j{nkus2
114.purchase requisition 请购单 995^[c1o6
115.receiving report 验收报告 LQMVC^G
116.gross margin 毛利 2,>q(M6,EA
117.manufacturing overhead 制造费用 O;A/(lPW+
118.material requisition 领料单 z^f-MgWG
119.inventory-taking 存货盘点 TLL.Ch|#Y
120.bond certificate 债券 \?} {wh8
121.stock certificate 股票 sv^;nOAc
122.audit report 审计报告 >Q~"/-bN)
123.entity 被审计单位 $Q:5KNF+p
124.addressee of the audit report 审计报告的收件人 6wWA(![w"
125.unqualified opinion 无保留意见 Zv=p0xH
126.qualified opinion 保留意见 K6,5C0
127.disclaimer of opinion 无法表示意见 b* 6c.
128.adverse opinion 否定意见 pg~`NN
FVsNOU
A (1)ABC 作业基础成本计算 S)"5X)mq
A (2)absorbed overhead 已吸收制造费用 9tS&$-
A (3)absorption costing 吸收成本计算 b)u9#%Q
A (4)account 账户,报表 oh;F]*k6
A (5)accounting postulate 会计假设 5
5oLj.l^j
A (6)accounting series release 会计公告文件 LwUvM
A (7)accounting valuation 会计计价 w9}I*Nra
A (8)account sale 承销清单 p;n )YY$
A (9)accountability concept 经营责任概念 Q9[dUdQm
A (10)accountancy 会计职业
=*'X
A (11)accountant 会计师 0zpP$q$
A (12)accounting 会计 H[x 9 7r
A (13)agency cost 代理成本 2597#O
A (14)accounting bases 会计基础 RWBmQg^]X
A (15)accounting manual 会计手册 +V|]:{3W
A (16)accounting period 会计期间 su=.4JcK
A (17)accounting policies 会计方针 #%e`OA(b
A (18)accounting rate of return 会计报酬率 xiRTp:>
A (19)accounting reference date 会计参照日 }7$\F!R
A (20)accounting reference period 会计参照期间 Yb =8\<;
A (21)accrual concept 应计概念 ,)L.^<
A (22)accrual expenses 应计费用 7k3":2:
A (23)acid test ration 速动比率(酸性测试比率) #G#gB
A (24)acquisition 购置 (oJ#`k:&n
A (25)acquisition accounting 收购会计 I{cn ,,8
A (26)activity based accounting 作业基础成本计算 3iWLo Qm
A (27)adjusting events 调整事项 raJyo>xXb5
A (28)administrative expenses 行政管理费 ]Wa,a
T'
A (29)advice note 发货通知 nTu"
A (30)amortization 摊销 y i@61XI
A (31)analytical review 分析性检查 <6apv(
2a
A (32)annual equivalent cost 年度等量成本法 Y,mH ]
A (33)annual report and accounts 年度报告和报表 uR
"]w7=
A (34)appraisal cost 检验成本 Q)a*bPz
A (35)appropriation account 盈余分配账户 <{-DYRiN
A (36)articles of association 公司章程细则 A)7'\JK7b
A (37)assets 资产 hGus!p"lw
A (38)assets cover 资产保障 71 /6=aq>n
A (39)asset value per share 每股资产价值 6ldDt?iSg
A (40)associated company 联营公司 w-nkf
M~
A (41)attainable standard 可达标准 FpRK^MEkG
~`N|sI,
A (42)attributable profit 可归属利润 M(3E
b;`
A (43)audit 审计 &P{%C5?{
A (44)audit report 审计报告 rbtPG=t_R
A (45)auditing standards 审计准则 3YT _GW{
A (46)authorized share capital 额定股本 n(o
Jb
A (47)available hours 可用小时 98 O z
A (48)avoidable costs 可避免成本 "J{,P9P6
B (49)back-to-back loan 易币贷款 Y66 vJ<lM
B (50)backflush accounting 倒退成本计算 n6uobo-
B (51)bad debts 坏帐 2dI:],7
B (52)bad debts ratio 坏帐比率
b'Uaj`Sn
B (53)bank charges 银行手续费 vRY4N{v(<
B (54)bank overdraft 银行透支 $K
G?d>wx
B (55)bank reconciliation 银行存款调节表 etDB|(,z
B (56)bank statement 银行对账单 q{_buTARq
B (57)bankruptcy 破产 Ahe
br{u
B (58)basis of apportionment 分摊基础 WD)[Ac[
B (59)batch 批量 yWK[@;S]%
B (60)batch costing 分批成本计算 ?4~lA
L1
B (61)beta factor B(市场)风险因素 %Bo Jt-v
B (62)bill 账单 XnG!T$
B (63)bill of exchange 汇票 n+i}>3'A
B (64)bill of landing 提单 Q%>,5(_V]
B (65)bill of materials 用料预计单 W4| ;JmT.r
B (66)bill payable 应付票据 qzyQ2a_p
B (67)bill receivable 应收票据 QTyl=z7
B (68)bin card 存货记录卡 Je*gMq:D
B (69)bonus 红利 {"y6l
B (70)book-keeping 薄记 (HJ60Hj
B (71)Boston classification 波士顿分类 <=`@`rm{
B (72)breakeven chart 保本图 ``\H'^{B
B (73)breakeven point 保本点 }ps6}_FE
B (74)breaking-down time 复位时间 }z*p2)v`
B (75)budget 预算 u@|yw)
B (76)budget center 预算中心 oyd{}$71d
B (77)budget cost allowance 预算成本折让 TUUBC%
B (78)budget manual 预算手册 4@Qq5kp
k*
B (79)budget period 预算期间 d8K^`k+x
B (80)budgetary control 预算控制 NSkI2>+P
B (81)budgeted capacity 预算生产能力 2]'ozs$|v
B (82)burden 制造费用 /za,&7sf
B (83)business center 经营中心 s6
^JgdW
B (84)business entity 营业个体 X3
>(K1
B (85)business unit 经营单位 9PBmBP~
B (86)buy-out management 管理性购买产权 1hN!
2Y:
B (87)by-product 副产品 f;Dz(~hw
C (88)called-up share capital 催缴股本 2,fB$5+
C (89)capacity 生产能力 n#R!`*[
C (90)capacity ratios 生产能力比率 S,v`rmI
C (91)capital 资本 !`Wu LhB`
C (92)capital assets pricing model资本资产计价模式 f0uiNy(r$
C (93)capital commitment 承诺资本 Z~R i%XG
C (94)capital employed 已运用的资本 Nf~<
xK
C (95)capital expenditure 资本支出 ?\yo~=N^
C (96)capital expenditureauthorization 资本支出核准 x{- caOH
C (97)capital expenditure control 资本支出控制 g=%&p?1@E
C (98)capital expenditure proposal资本支出申请 ^Ve^}|qPc
C (99)capital funding planning 资本基金筹集计划 ;CrA
C (100)capital gain 资本收益 'K!kJ9oqe
C (101)capital investment appraisal资本投资评估 wVVe L$28
C (102)capital maintenance 资本保全 ~:@H6Ke[
C (103)capital resource planning 资本资源计划 C+mU_g>
C (104)capital surplus 资本盈余 e'`oisJU?q
C (105)capital turnover 资本周转率 Y `{U
45
C (106)card 记录卡 O<hHo]jLF
C (107)cash 现金 y\[=#g1(@
C (108)cash account 现金账户 Yc$|"to
C (109)cash book 现金账薄 Vh<`MS0X
C (110)cash cow 金牛产品 'tbb"MEi4
C (111)cash flow 现金流量 xI@~I g
C (112)cash discounted 现金贴现 9NT;^K^I
C (113)cash flow budget 现金流量预算 EI;\of2,
C (114)cash flow statement 现金流量表 ,jn?s^X6Dj
C (115)cash ledger 现金分类账 g U?)
C (116)cash limit 现金限额 sa` Yan
C (117)CCA 现时成本会计 Yx"z&J9p
C (118)center 中心 ?Z=v&d[o)
C (119)changeover time 变更时间 _x!pMj(A
C (120)chartered entity 特许经济个体 g|P hNo
C (121)cheque 支票 82X.
C (122)cheque register 支票登记薄 ff#-USK^R
C (123)coin analysis 零钱分类 xR:h^S^W ~
C (124)classification 分类
q0~_D8e,
C (125)clock card 工时卡 +[ItkfSod!
C (126)code 代码 Q-F9oZ*0
C (127)commitment accounting 承诺确认会计 qo@dFKy
C (128)common cost 共同成本 BGX@n#:
C (129)company limited byguarantee 有限担保责任公司 b5DrwX{Ff
C (130)company limited shares 股份有限公司 z m'jk D|
C (131)competitive position 竞争能力状况 (5> ibe
C (132)concept 概念 %\l,X{X
C (133)conglomerate 跨行业企业 qC )VT
3
C (134)consistency concept 一致性概念 #lF<="y%X
C (135)consolidated accounts 合并报表 +HX'A C
C (136)consolidation accounting 合并会计 }kj6hnQ
C (137)consortium 财团 {<kG{i/
C (138)contingency plan 应急计划 ZkW@ |v
C (139)contingent liabilities 或有负债 {rT`*P~
C (140)continuous operation 连续生产 rg,63r
C (141)contra 抵消 uNbA>*c4M
C (142)contract cost 合同成本 [Ni4[\
C (143)contract costing 合同成本计算 Q7|13^|C
C (144)contribution 贡献毛益 E: GJ$I
C (145)contribution centre 贡献中心 (5~C
_Y
C (146)contribution chart 贡献图 PAHlj,n)
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 N^+ww]f?
C (148)contribution to salesration 贡献毛益对销售比率 NJ>p8P`_k
C (149)control 控制 %K"%Qm=Tl
C (150)control account 控制帐户 er0D5f R
C (151)control limits 控制限度 _sVs6AJ
C (152)controllability concept 可控制概念 (GG"'bYk
C (153)controllable cost 可控制成本 Ug21d42Z4
C (154)conversion cost 加工成本 h
'[vB^
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 n5.>;N.*
C (156)corporate appraisal 公司评估 !dY:S';~
C (157)corporate planning 公司计划 pGY]VwY
C (158)corporate social reporting 公司社会报告 @@IA35'tc
C (159)corporation 股份公司 2HXKz7da
C (160)cost 成本 \'Ta8
C (161)cost account 成本帐户 rf->mk{
C (162)cost accounting 成本会计 #OWs3$9
C (163)cost accounting manual 成本手册 8[)]3K x
C (164)cost accounts calendar 成本报表的日历时间 pFTlhj)1
C (165)cost adjustment 成本调整 N@6OQ:,[F
C (166)cost allocation 成本分配 -j_I_
C (167)cost apportionment 成本分摊 nud=uJ"(
C (168)cost attribution 成本归属 ^,lZ58
2
C (169)cost audit 成本审计 87KrSZ
C (170)cost behaviour 成本性态 JGcD{RU|
C (171)cost benefit analysis 成本效益分析 WEtA4zCO
C (172)cost center 成本中心 W@,p9=425
C (173)cost driver 成本动因