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注会《审计》英语常用词汇 ,_/\pX0
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1.audit 审计 GMkni'pV
2.attestation 鉴证 mey -Bn
3.credibility 可信赖程度 0v6Z4Ahpo
4.audit of financial statements 财务报表审计 osmCwM4O
5.agreed-upon procedures 执行商定程序 1HqN`])l/j
6.high levels of assurance 高水平保证 ~IP
ATG
7.compilation 编制 @[`]w`9Q7
8.reliability 可靠性 ^|vP").aQm
9.relevance 相关性 2P${5WT
10.professional skepticism 职业谨慎 YHke^Ind
11.objectivity 客观性 |}:q@]dC#
12. professional competence 专业胜任能力 x
RO9o3
13.Senior/CPA-in-charge 项目经理 T,Q7 YI
14.audit engagement letter 业务约定书 K6)IBV;
15.recurring audit 连续审计 ;%i-:<ac
16.the client 委托人 a+CJJ3
T-
17.change CPA 更换注册会计师 ;PqC*iz
18.the existing CPA 现任注册会计师 %&lwp
19.the successor CPA 后任注册会计师 (&V)D?/hS
20.the preceding CPA前任注册会计师 TEGg)\+D>
21.issue the audit report 出具审计报告 Uqx@9z(
22.expert 专家 BeD>y@ it
23.the board of directors 董事会
Jk:ZO|'Z
24.knowledge of the entity‘ s business 了解被审计单位情况 'PW/0k
25.assess material misstatement risks评估重大错报风险 cG 3tn&AXi
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 h/y0Q~|/d
27.a general knowledge of —— 初步了解―――的情况 M0e&GR8<z>
28.a more knowledge of—— 进一步了解的情况 s<:);-tL
29.the prior year‘s working papers 以前年度工作底稿 !}c\u
30.minutes of meeting 会议纪要 ^5>W`vwp
31.business risks 经营风险 Xk:3w,
32.appropriateness 适当性 D5xTuv9T
33.accounting estimate 会计估计 EFu$>Z4
34.management representations 管理层声明 u*oP:!s
35.going concern assumption 持续经营假设 M?<iQxtyb}
36.audit plan 审计计划 2#CN:b]+
37.significant audit areas 重点审计领域 7TU77
38.error 错误 B
Lt_(S?Z`
39.fraud舞弊 _{}^]ZB
40.modified or additional procedures 修改或追加审计程序 .<YfnW5/K
41.misappropriation of assets 侵占资产 hY *^rY'
42.transactions without substance 虚假交易 1N{ >00
43.unusual pressures 异常压力 pN)>c,
44.the suspected noncompliance 涉嫌存在违法行为 . S;o#Zw*R
45.materialiy 重要性 y1Wb/ d
46.exceed the materiality level 超过重要性水平 7C_U:x
47.approach the materiality level 接近重要性水平 d7x6r3J$
48.an acceptably low level 可接受水平 y]!mN
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 p]toDy-}
50.misstatements or omissions 错报或漏报 2$2@?]|?
51.aggregate 总计 z
P@\rZ @4
52.subsequent events 期后事项 P8w56
53.adjust the financial statements 调整财务报表 jd"YaZOQ
54.perform additional audit procedures 实施追加的审计程序 V,\}|_GY
55.audit risk 审计风险 \[8uE,=|
56.detection risk 检查风险 An,TunX
57.inappropriate audit opinion 不适当的审计意见 DGz}d,ie
58.material misstatement 重大的错报 Lm0q/d2|\X
59.tolerable misstatement 可容忍错报 bIk4?S
60.the acceptable level of detection risk 可接受的检查风险 7E?60^Tve
61.assessed level of material misstatement risk 重大错报风险的评估水平 (9]
=;)
62.simall business 小规模企业 /nt%VLms%
63.accounting system 会计系统 n
n">
64.test of control 控制测试 UD5hk
65.walk-through test 穿行测试 U9%^gC
66.communication 沟通 hsQ*ozv[)
67.flow chart 流程图 6$csFW3R
68.reperformance of internal control 重新执行 D6\k}4n-
69.audit evidence 审计证据 ?8<R)hJa<
70.substantive procedures 实质性程序 uhwCC
71.assertions 认定 \TYH7wXDP
72.esistence 存在 (8~Hr?1B
73.occurrence 发生 )o&}i3~Q
74.completeness 完整性 m8gU8a"(
75.rights and obligations 权利和义务 Jx
Rn)D
76.valuation and allocation 计价和分摊 1vqc8lC
77.cutoff 截止 =;?Maexp3$
78.accuracy 准确性 6HpiG`
79.classification 分类 fnFIw=d
80.inspection 检查 )M56vyo
81.supervision of counting 监盘 FuFICF7+C
82.observation 观察 PBwKR D[I
83.confirmation 函证 y99|V39'
84.computation 计算 nv:VX{%
85.analytical procedures 分析程序 Of<Vr.m{R
86.vouch 核对 sX`by\s,
87.trace 追查 j<w5xY
88.audit sampling 审计抽样 ),-MrL8c%
89.error 误差 e\*N Lj_(
90.expected error 预期误差 q~xs4?n1U
91.population 总体 i[vOpg]J
92.sampling risk 抽样风险 VlxHZ
93.non- sampling risk 非抽样风险 C33RXt$X
94.sampling unit 抽样单位 T
{F
' Y%
95.statistical sampling 统计抽样 3nUC,T%
96.tolerable error 可容忍误差 N_VWA.JHt
97.the risk of under reliance 信赖不足风险 8J2UUVA`1
98.the risk of over reliance 信赖过度风险 y"
w`yl{_
99.the risk of incorrect rejection 误拒风险 ovvg"/>L
100. the risk of incorrect acceptance 误受风险 &Z7 NF|
101.working trial balance 试算平衡表 =~k#<q1^
102.index and cross-referencing 索引和交叉索引 #ePtfRzJ
103.cash receipt 现金收入 ,mt=)Ac
104.cash disbursement 现金支出 V24FzQ?z:.
105.bank statement 银行对账单 difAQ<`
106.bank reconciliation 银行存款余额调节表 !q^2| %
107.balance sheet date 资产负债表日 j$z!kd+%
108.net realizable value 可变现净值 @ |(Tg
109.storeroom 仓库 ^4a|gc
110.sale invoice 销售发票 xJ\>;$CY
111.price list 价目表 uCf _O~
112.positive confirmation request 积极式询证函 qu/b:P
113.negative confirmation request 消极式询证函 &W>%E!F
114.purchase requisition 请购单 kY~o3p<
115.receiving report 验收报告 -8Uz8//A
116.gross margin 毛利 Pbakw81!~
117.manufacturing overhead 制造费用 )Tf,G[z&ge
118.material requisition 领料单 hx;0h&L
119.inventory-taking 存货盘点
wD $sKd
120.bond certificate 债券 bN>|4hS
121.stock certificate 股票 GbBz;ZV%z,
122.audit report 审计报告 q_h/zPuH'
123.entity 被审计单位
BPypjS0?8
124.addressee of the audit report 审计报告的收件人 \7*"M y*
125.unqualified opinion 无保留意见 e/<'HM T
126.qualified opinion 保留意见 EN@<z;
127.disclaimer of opinion 无法表示意见 "pQ)5/e
128.adverse opinion 否定意见 +^|=MK%
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A (1)ABC 作业基础成本计算 A04E <nr
A (2)absorbed overhead 已吸收制造费用 lXu6=r
A (3)absorption costing 吸收成本计算 l9F]Lw
A (4)account 账户,报表 rL6Y4u0e%
A (5)accounting postulate 会计假设 -D^v:aC
A (6)accounting series release 会计公告文件 |SwW*C
A (7)accounting valuation 会计计价 - ]
U2G:
A (8)account sale 承销清单 rSNaflYAr
A (9)accountability concept 经营责任概念 j>|mpfU
A (10)accountancy 会计职业 HH7Bg0=(
A (11)accountant 会计师 M}N[> ,2'
A (12)accounting 会计 T1YbF/M'
A (13)agency cost 代理成本 )'axJ
A (14)accounting bases 会计基础 ~L=? F
A (15)accounting manual 会计手册 je5GZFQw
A (16)accounting period 会计期间 ?0'db
A (17)accounting policies 会计方针 aQL$?,
A (18)accounting rate of return 会计报酬率 $/$ 5{<
A (19)accounting reference date 会计参照日 rLI);!^-
A (20)accounting reference period 会计参照期间 H.!\j&4j
A (21)accrual concept 应计概念 T9-2"M=|<
A (22)accrual expenses 应计费用 xC -&<s
A (23)acid test ration 速动比率(酸性测试比率) vptBDfzz
A (24)acquisition 购置 3KN})*1
A (25)acquisition accounting 收购会计 >1NE6T
A (26)activity based accounting 作业基础成本计算 h)sQ3B.}A
A (27)adjusting events 调整事项 [?moS!
A (28)administrative expenses 行政管理费 lVo}D
FZ
A (29)advice note 发货通知 bt0Q6v5
A (30)amortization 摊销 VK^m]??s_
A (31)analytical review 分析性检查 DY8w\1g"
A (32)annual equivalent cost 年度等量成本法 t4r%EP|Zt
A (33)annual report and accounts 年度报告和报表 i'uSu8$'*
A (34)appraisal cost 检验成本 ,2`FSL%J
A (35)appropriation account 盈余分配账户 ,2
Q5'!o
A (36)articles of association 公司章程细则 8\$u/(DX
A (37)assets 资产 1'BC
R
A (38)assets cover 资产保障 )LjW=;(b
A (39)asset value per share 每股资产价值 iJ!p9E*(
A (40)associated company 联营公司 [IP
XU9&Q
A (41)attainable standard 可达标准 =~
[RG
+L|-W9"@3
A (42)attributable profit 可归属利润 bTW#
f$q:4
A (43)audit 审计 m"RSDM!
A (44)audit report 审计报告 2rG$.cGN"
A (45)auditing standards 审计准则 Q;0g
A (46)authorized share capital 额定股本 y}GFtRNG
A (47)available hours 可用小时 hmr 2(f%U
A (48)avoidable costs 可避免成本 L<[%tv V
B (49)back-to-back loan 易币贷款 T1g3`7C3
B (50)backflush accounting 倒退成本计算 T!Z).PA#
B (51)bad debts 坏帐 HCZVvsG
B (52)bad debts ratio 坏帐比率 P|QM0GI
B (53)bank charges 银行手续费 aP/Ff%5T
B (54)bank overdraft 银行透支 U\x$@J
B (55)bank reconciliation 银行存款调节表 91ndr@*|
B (56)bank statement 银行对账单 I7Xm~w!{qk
B (57)bankruptcy 破产 S$ Z?T
B (58)basis of apportionment 分摊基础 c,FZ{O@
B (59)batch 批量 V[ 'lB.&t
B (60)batch costing 分批成本计算 Y [%<s/
B (61)beta factor B(市场)风险因素 =a!_H=+4
B (62)bill 账单 fOt?2Bh
B (63)bill of exchange 汇票 !6*m<#Qm
B (64)bill of landing 提单 87yZd8+)
B (65)bill of materials 用料预计单 u{%dm5
B (66)bill payable 应付票据 >h{)7Hv
B (67)bill receivable 应收票据 /<T3^/ '
B (68)bin card 存货记录卡 wL~-k
B (69)bonus 红利 X|dlVNL8p
B (70)book-keeping 薄记 i>%A0.9
B (71)Boston classification 波士顿分类 yz^4
TqJ
B (72)breakeven chart 保本图 XS=f>e1<W
B (73)breakeven point 保本点 /|>?!;
B (74)breaking-down time 复位时间 sny$[!)
B (75)budget 预算 e&-MP;kgW9
B (76)budget center 预算中心 -
`{T ?
B (77)budget cost allowance 预算成本折让 A\ r}V-
B (78)budget manual 预算手册 n<e1=L
B (79)budget period 预算期间 a7n`(}?Y
B (80)budgetary control 预算控制 3wN{k\n
s
B (81)budgeted capacity 预算生产能力 0^K2"De
B (82)burden 制造费用 dQ= L<{(
B (83)business center 经营中心 : 22)` ;0
B (84)business entity 营业个体 .,<w_=
B (85)business unit 经营单位 @K1'Q!S*
B (86)buy-out management 管理性购买产权 _f"KB=A_x
B (87)by-product 副产品 d9q`IZqee
C (88)called-up share capital 催缴股本 g9@H4y6fe=
C (89)capacity 生产能力 :pvB}RYD
C (90)capacity ratios 生产能力比率 @ )Nw>/;o
C (91)capital 资本 X"g`hT"i
C (92)capital assets pricing model资本资产计价模式 "P
yG;N!W
C (93)capital commitment 承诺资本 G.]'pn
C (94)capital employed 已运用的资本 mjKu\7
F
C (95)capital expenditure 资本支出 zx7A}rs3oX
C (96)capital expenditureauthorization 资本支出核准 %>Mcme>(W
C (97)capital expenditure control 资本支出控制 oaG;i51!
C (98)capital expenditure proposal资本支出申请 qyzH*#d=Cf
C (99)capital funding planning 资本基金筹集计划 1|:'jK#gE
C (100)capital gain 资本收益 TgA>(HcO
C (101)capital investment appraisal资本投资评估 %#TAz7
C (102)capital maintenance 资本保全 DdqE6q
E
C (103)capital resource planning 资本资源计划 rqz48~\lJ
C (104)capital surplus 资本盈余 Vp&"[rC_z
C (105)capital turnover 资本周转率 Y 2[ik<
C (106)card 记录卡 m>djoe
C (107)cash 现金 Zmm6&OZ%
C (108)cash account 现金账户 S/dj])g
C (109)cash book 现金账薄 p %hvDC
C (110)cash cow 金牛产品 ||Vx:(d7D&
C (111)cash flow 现金流量 BAojP1}+,
C (112)cash discounted 现金贴现 l~mj>$
C (113)cash flow budget 现金流量预算 'm0_pM1:D
C (114)cash flow statement 现金流量表 yVWt%o/
C (115)cash ledger 现金分类账 2TgS
)
C (116)cash limit 现金限额 >4bWXb'S}C
C (117)CCA 现时成本会计 %k @4}M>
C (118)center 中心 3hcWR'|
C (119)changeover time 变更时间 MavidkS
C (120)chartered entity 特许经济个体 #j'7\SV
C (121)cheque 支票 Kx02 2rgDU
C (122)cheque register 支票登记薄 cN`P5xP'
C (123)coin analysis 零钱分类 W@RD
bsc
C (124)classification 分类 )JY#8,{w
C (125)clock card 工时卡 e5(c,,/
C (126)code 代码 JA% y{Wb
C (127)commitment accounting 承诺确认会计 lib}
dk
C (128)common cost 共同成本 wb ^>/
C (129)company limited byguarantee 有限担保责任公司 U/ax`
_
C (130)company limited shares 股份有限公司 ;
W$.>*O
C (131)competitive position 竞争能力状况 .Hg{$SAC(w
C (132)concept 概念 G"
ixw
C (133)conglomerate 跨行业企业 b^
A7R{G7
C (134)consistency concept 一致性概念 eoJ*?v
C (135)consolidated accounts 合并报表 <?%49
C (136)consolidation accounting 合并会计 8S5Q{[ !
C (137)consortium 财团 -.K'rW
C (138)contingency plan 应急计划 udPLWrPF\
C (139)contingent liabilities 或有负债 .
LeS-
C (140)continuous operation 连续生产 ?
M.'YB2
C (141)contra 抵消 Fb ~h{
C (142)contract cost 合同成本 {vk%&{D0)
C (143)contract costing 合同成本计算 S<z 8
C (144)contribution 贡献毛益 |@VhR(^O$
C (145)contribution centre 贡献中心 ),H1z`c&I
C (146)contribution chart 贡献图 w$j6 !z
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 -`$J& YU
C (148)contribution to salesration 贡献毛益对销售比率
loUZD=Ph
C (149)control 控制 1Se2@WR'
C (150)control account 控制帐户 2fXwJG'
C (151)control limits 控制限度 bI
8')a
C (152)controllability concept 可控制概念 BZIU@^Q_Y[
C (153)controllable cost 可控制成本
0^)~p{Zh
C (154)conversion cost 加工成本 t"OP*
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 _Td#C1g3
C (156)corporate appraisal 公司评估 .g94|P
C (157)corporate planning 公司计划 goND S5}
C (158)corporate social reporting 公司社会报告
>8&fFq
C (159)corporation 股份公司 eN`G2eE
C (160)cost 成本 X9?0`6Li
C (161)cost account 成本帐户 C3~O6<,Jh
C (162)cost accounting 成本会计 9A87vs4[
C (163)cost accounting manual 成本手册 X{ :3UTBR
C (164)cost accounts calendar 成本报表的日历时间 v=cX.^L
C (165)cost adjustment 成本调整 kOC0d,
C (166)cost allocation 成本分配 dj}|EW4
C (167)cost apportionment 成本分摊 CZ>Ujw=&k
C (168)cost attribution 成本归属 ]W5p\(1g
C (169)cost audit 成本审计 M"-.D;sa1
C (170)cost behaviour 成本性态 ]YOWCFAQot
C (171)cost benefit analysis 成本效益分析 -Rx;"J.H
C (172)cost center 成本中心 [;UI8Stw
C (173)cost driver 成本动因