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注会《审计》英语常用词汇 T|Sz~nO
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1.audit 审计 @bOhnd#W
2.attestation 鉴证 8
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3.credibility 可信赖程度 HhhN8t
4.audit of financial statements 财务报表审计 '}e_8FS
5.agreed-upon procedures 执行商定程序 zJ93EtlF
6.high levels of assurance 高水平保证 y!u)q3J0&
7.compilation 编制 C$SuFL(pb
8.reliability 可靠性
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9.relevance 相关性 B/:q
10.professional skepticism 职业谨慎 G)]'>m<y
11.objectivity 客观性 #Gx%PQ`
12. professional competence 专业胜任能力 6!bVPIyYO
13.Senior/CPA-in-charge 项目经理 VUxuX5B3M
14.audit engagement letter 业务约定书 rE;*MqYt&
15.recurring audit 连续审计 ' 7+x,TszI
16.the client 委托人 tisSj ?+
17.change CPA 更换注册会计师 *9y)B|P^
18.the existing CPA 现任注册会计师 q,F\8M\$
19.the successor CPA 后任注册会计师 Xt^ldW
20.the preceding CPA前任注册会计师 %B}Q .'
21.issue the audit report 出具审计报告 5,})x]'x
22.expert 专家 ~m8".Z"
23.the board of directors 董事会 ^90';ACFy
24.knowledge of the entity‘ s business 了解被审计单位情况 /17Qhex
25.assess material misstatement risks评估重大错报风险 E^rKS&P
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #3>o^cN~8k
27.a general knowledge of —— 初步了解―――的情况 LQ`s> q
28.a more knowledge of—— 进一步了解的情况 8om6wALXB
29.the prior year‘s working papers 以前年度工作底稿 @X+
m,u
30.minutes of meeting 会议纪要 SE.r 'J0
31.business risks 经营风险 :JH#*5%gQ:
32.appropriateness 适当性 .T
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33.accounting estimate 会计估计 r@ujE,D=k
34.management representations 管理层声明 njtz,qt_;G
35.going concern assumption 持续经营假设 =5/ow!u8
36.audit plan 审计计划 n/6#rj^$
37.significant audit areas 重点审计领域 n^B9Mh@
38.error 错误 aUa.!,_dh
39.fraud舞弊 ug{@rt/"Z
40.modified or additional procedures 修改或追加审计程序 gI "ZhYI
41.misappropriation of assets 侵占资产 !TvNT}4 Z
42.transactions without substance 虚假交易 Z8E-(@`q5Q
43.unusual pressures 异常压力 g = ~Y\$&
44.the suspected noncompliance 涉嫌存在违法行为 z/!LC;(
45.materialiy 重要性 nNz1gV:0X
46.exceed the materiality level 超过重要性水平 p4GhT~)l:
47.approach the materiality level 接近重要性水平 :+NZW9_
48.an acceptably low level 可接受水平 p.6C.2q~s]
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 "BT*9N=|
50.misstatements or omissions 错报或漏报 rV84?75(Y
51.aggregate 总计 TwlX'iI_;
52.subsequent events 期后事项 h?R{5?RxK
53.adjust the financial statements 调整财务报表 WD#
96V
54.perform additional audit procedures 实施追加的审计程序 w^z5O6
55.audit risk 审计风险 VK*Dm:G0
56.detection risk 检查风险 ]<L(r,@,
57.inappropriate audit opinion 不适当的审计意见 .2"-N5Z
58.material misstatement 重大的错报 IR;l{q&`
59.tolerable misstatement 可容忍错报 ?lq
60.the acceptable level of detection risk 可接受的检查风险 7]W6\Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 OL]P(HRm]~
62.simall business 小规模企业 ]8q#@%v}
63.accounting system 会计系统 K+MSjQS"
64.test of control 控制测试 Q2yD4>qy
65.walk-through test 穿行测试 WoM;) Q
66.communication 沟通 0Dtew N{Z
67.flow chart 流程图 F-AU'o
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68.reperformance of internal control 重新执行 K&ZN!VN/p
69.audit evidence 审计证据 yN[aBYJx,M
70.substantive procedures 实质性程序 !q\MXS($#u
71.assertions 认定 g)$/'RB
72.esistence 存在 T5nBvSVv'
73.occurrence 发生 dUN{@a\R0
74.completeness 完整性 =~z sah6N
75.rights and obligations 权利和义务 `#HtVI
76.valuation and allocation 计价和分摊 ` _aX>fw
77.cutoff 截止 fF6bEJl3
78.accuracy 准确性 SU,G0.
79.classification 分类 e}dGK=`
80.inspection 检查 OQW%nF9~
81.supervision of counting 监盘 GuK3EM*_
82.observation 观察 `%QXaKO-
83.confirmation 函证 m`i_O0T
84.computation 计算 :o~]FVf
85.analytical procedures 分析程序 +YZ*>ki
86.vouch 核对 E{;F4wT_@
87.trace 追查 yFoPCA86y
88.audit sampling 审计抽样 Hg&.U;n
89.error 误差 (E;+E\E
90.expected error 预期误差 ;
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91.population 总体 GYZP?E p*
92.sampling risk 抽样风险 Vv54;Js9
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 nw4I<Q
95.statistical sampling 统计抽样 TAxu ]C$P
96.tolerable error 可容忍误差 rJZR8bo
97.the risk of under reliance 信赖不足风险 *b'4>U
98.the risk of over reliance 信赖过度风险 Gv[s86AP,
99.the risk of incorrect rejection 误拒风险 pMHF u/|Pr
100. the risk of incorrect acceptance 误受风险 *
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101.working trial balance 试算平衡表 =cpUc]~
102.index and cross-referencing 索引和交叉索引 Brtsig,4
103.cash receipt 现金收入 qk~m\U8r
104.cash disbursement 现金支出 ;6eBfMhL
105.bank statement 银行对账单 80zpR
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106.bank reconciliation 银行存款余额调节表 1:JwqbZKJ
107.balance sheet date 资产负债表日 5U-SIG*
108.net realizable value 可变现净值 vPz$+&{I
109.storeroom 仓库 %pIP#y[4
110.sale invoice 销售发票 9tX
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111.price list 价目表
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112.positive confirmation request 积极式询证函 V408uy-M
113.negative confirmation request 消极式询证函 @XJ#oxM^
114.purchase requisition 请购单 q<j9l'dHG
115.receiving report 验收报告 t"zi'9$t
116.gross margin 毛利 @R-11wP)M
117.manufacturing overhead 制造费用 [~PR\qm
118.material requisition 领料单 a^={X<K|/
119.inventory-taking 存货盘点 It7R}0Smg
120.bond certificate 债券 7Db}bDU1
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121.stock certificate 股票 h@E7wp1'~
122.audit report 审计报告 ]1FLG*sB
123.entity 被审计单位 c]h@<wnv
124.addressee of the audit report 审计报告的收件人 qA;Gl"HF
125.unqualified opinion 无保留意见 ;4U"y8PVTh
126.qualified opinion 保留意见 O\CnKNk,
127.disclaimer of opinion 无法表示意见 j]FK.G'
128.adverse opinion 否定意见 l\F71pwSI
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A (1)ABC 作业基础成本计算 N]eBmv$|
A (2)absorbed overhead 已吸收制造费用 5 w(nttYH
A (3)absorption costing 吸收成本计算 /oW]? 9
A (4)account 账户,报表 G^N@r:RS
A (5)accounting postulate 会计假设 T/A2Y+@N;
A (6)accounting series release 会计公告文件 CuD}Uo+u
A (7)accounting valuation 会计计价 Nc&J%a
A (8)account sale 承销清单 (i L*1f
A (9)accountability concept 经营责任概念 DuNindo8
A (10)accountancy 会计职业 KF6C=,Yc%
A (11)accountant 会计师 _1Q6FI5iR
A (12)accounting 会计 !zvjgDlZv
A (13)agency cost 代理成本 8\"Gs
z
A (14)accounting bases 会计基础 }zks@7kf
A (15)accounting manual 会计手册 _Dd>e=v
A (16)accounting period 会计期间 Ui!l3_O
A (17)accounting policies 会计方针 51JB,}dGH}
A (18)accounting rate of return 会计报酬率 n\)1Bz
A (19)accounting reference date 会计参照日 `LNhamp
A (20)accounting reference period 会计参照期间 j g//I<D
A (21)accrual concept 应计概念 J$sBfOD
A (22)accrual expenses 应计费用 ;p2b^q'
A (23)acid test ration 速动比率(酸性测试比率) >{QO$F#
A (24)acquisition 购置 >s 6ye
A (25)acquisition accounting 收购会计 &e6UEG
A (26)activity based accounting 作业基础成本计算 UOsK(mB
A (27)adjusting events 调整事项 DI8<0.L
A (28)administrative expenses 行政管理费 q8&l%-d`
A (29)advice note 发货通知 d|oO2yzWv
A (30)amortization 摊销 4w~%MZA^
A (31)analytical review 分析性检查 5VP0Xa ~
A (32)annual equivalent cost 年度等量成本法 8q%y(e
A (33)annual report and accounts 年度报告和报表 70GBf"
A (34)appraisal cost 检验成本 L-}J=n\
A (35)appropriation account 盈余分配账户 J,:&U
wkv
A (36)articles of association 公司章程细则 Bcarx<P-p
A (37)assets 资产 t[J=8rhER
A (38)assets cover 资产保障 @J&korU
A (39)asset value per share 每股资产价值 C+uW]]~I)
A (40)associated company 联营公司 t))MZw&@
A (41)attainable standard 可达标准 m0As t<u
Y*$>d/E
A (42)attributable profit 可归属利润 ka!v(j{E
A (43)audit 审计 `:Gzjngc
A (44)audit report 审计报告 PBnH#zm
A (45)auditing standards 审计准则 +^lB"OcOX@
A (46)authorized share capital 额定股本 (bQ3:%nD
A (47)available hours 可用小时 0W}qp?
A (48)avoidable costs 可避免成本 ('SId@
B (49)back-to-back loan 易币贷款 @`dg:P*[
B (50)backflush accounting 倒退成本计算 7]xDMu'^&f
B (51)bad debts 坏帐 >9rZVNMU
B (52)bad debts ratio 坏帐比率 IC&P-X_aP
B (53)bank charges 银行手续费 / n_s"[I4
B (54)bank overdraft 银行透支 UL-_z++G
B (55)bank reconciliation 银行存款调节表 VO8rd>b4
B (56)bank statement 银行对账单 <BED&j!qvP
B (57)bankruptcy 破产 o^vX\a?`u
B (58)basis of apportionment 分摊基础 gr*CN<
B (59)batch 批量 i-Rn,}v
B (60)batch costing 分批成本计算 KF00=HE|]
B (61)beta factor B(市场)风险因素 a3<:F2=~\
B (62)bill 账单 P2a5<#_|
B (63)bill of exchange 汇票 3}<U'%sd
B (64)bill of landing 提单 dv>n38&mDQ
B (65)bill of materials 用料预计单 UMR ?q0J
B (66)bill payable 应付票据 }a||@unr
B (67)bill receivable 应收票据 +q}t%K5
B (68)bin card 存货记录卡 @wgd
3BU
B (69)bonus 红利 PQkw)D<n]_
B (70)book-keeping 薄记 bsF_.S*k@
B (71)Boston classification 波士顿分类 (tX3?[ii
B (72)breakeven chart 保本图 Ha `N
B (73)breakeven point 保本点 Y@0'0
B (74)breaking-down time 复位时间 C)z4Cn9#
B (75)budget 预算 X+aQ 7^"s
B (76)budget center 预算中心 :rUMmO -
B (77)budget cost allowance 预算成本折让 )Xjn:
B (78)budget manual 预算手册 &\N>N7/1
B (79)budget period 预算期间 &
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B (80)budgetary control 预算控制 W~/d2_|/
B (81)budgeted capacity 预算生产能力 3&+dyhL'w
B (82)burden 制造费用 ZOqS"3j! j
B (83)business center 经营中心 :J`@@H
B (84)business entity 营业个体 H\Ra*EO~j
B (85)business unit 经营单位 I_<XL<
B (86)buy-out management 管理性购买产权 g[O?wH-a
B (87)by-product 副产品 ,2nu*+6Y/
C (88)called-up share capital 催缴股本 #y83tNev
C (89)capacity 生产能力 ^
~Eh+
C (90)capacity ratios 生产能力比率 985F(r
C (91)capital 资本 +7H)s
C (92)capital assets pricing model资本资产计价模式 $+'H000x
C (93)capital commitment 承诺资本 Reikf}9Q
C (94)capital employed 已运用的资本 JcR|{9ghT
C (95)capital expenditure 资本支出 jW\:+Taq
C (96)capital expenditureauthorization 资本支出核准 ~\_VWXXvIW
C (97)capital expenditure control 资本支出控制 Dcvul4Q
C (98)capital expenditure proposal资本支出申请 q@ -B+
C (99)capital funding planning 资本基金筹集计划 a/j;1xcc<
C (100)capital gain 资本收益 bV8+Eu
C (101)capital investment appraisal资本投资评估 zl@^[km{
C (102)capital maintenance 资本保全 0N,<v7PX
C (103)capital resource planning 资本资源计划 }`B
.(3n
C (104)capital surplus 资本盈余 (' 5?-
C (105)capital turnover 资本周转率 OOqT 0wN
C (106)card 记录卡 _J
l(:r\%
C (107)cash 现金 0SIC=p=J
C (108)cash account 现金账户 h=7q;-@7
C (109)cash book 现金账薄 'Rn-SD~gIr
C (110)cash cow 金牛产品 <?nI O
C (111)cash flow 现金流量 );gY8UL^
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 zeHF-_{
C (114)cash flow statement 现金流量表 lGd'_~'=
C (115)cash ledger 现金分类账 7AV{
h[J
C (116)cash limit 现金限额 KNx/1lf
C (117)CCA 现时成本会计 zuvPV{
X
C (118)center 中心 zqeQ
C (119)changeover time 变更时间 $jN.yNm0
C (120)chartered entity 特许经济个体 @V%\Gspv
C (121)cheque 支票 h<G4tjtk
C (122)cheque register 支票登记薄 Ga7E}y
%
C (123)coin analysis 零钱分类 }%_|k^t
C (124)classification 分类 NKO"'
C (125)clock card 工时卡 5*YoK)2J
C (126)code 代码 ?F"o+]i+^
C (127)commitment accounting 承诺确认会计 @t9HRL?T~
C (128)common cost 共同成本 )d2Z g
C (129)company limited byguarantee 有限担保责任公司 $o[-xNn1
C (130)company limited shares 股份有限公司 m-AF&( ;K
C (131)competitive position 竞争能力状况 =0)|psCsM
C (132)concept 概念 *-T.xo
C (133)conglomerate 跨行业企业 (;l@d|g
C (134)consistency concept 一致性概念 kTb$lLG\xk
C (135)consolidated accounts 合并报表 D\Ak-$kJ^
C (136)consolidation accounting 合并会计 GcVQz[E
C (137)consortium 财团 68tyWd}
C (138)contingency plan 应急计划 d51lTGH7Z
C (139)contingent liabilities 或有负债 {[H_Vl@
C (140)continuous operation 连续生产 *)RmX$v3
C (141)contra 抵消 URsx>yx
C (142)contract cost 合同成本 \Ow
F!~&
C (143)contract costing 合同成本计算 ]cp b;UfM
C (144)contribution 贡献毛益 'c35%?]
C (145)contribution centre 贡献中心 T2e-RR
C (146)contribution chart 贡献图 (T%F^s5D
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 LZykc
c9g
C (148)contribution to salesration 贡献毛益对销售比率 \O|SPhaIf
C (149)control 控制 t dm7MPM
C (150)control account 控制帐户 "V|Rq]_+%
C (151)control limits 控制限度 l/N<'T_G
C (152)controllability concept 可控制概念 t1']q"
C (153)controllable cost 可控制成本 7>yd
C (154)conversion cost 加工成本 b"I#\;Ym
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f;e#7_
C (156)corporate appraisal 公司评估 8}'iEj^
e
C (157)corporate planning 公司计划 $C[z]}iOi
C (158)corporate social reporting 公司社会报告 !nBbt?*
C (159)corporation 股份公司 d0aXA+S%
C (160)cost 成本 P6gkbtg
C (161)cost account 成本帐户 [3Q0KCZ0(
C (162)cost accounting 成本会计 fd)8lK[KJ"
C (163)cost accounting manual 成本手册 ?qjdmB|w
C (164)cost accounts calendar 成本报表的日历时间 ]v
${k
C (165)cost adjustment 成本调整 ,?GwA@~$k:
C (166)cost allocation 成本分配 Sy8t2lk
C (167)cost apportionment 成本分摊 Q0J1"*P0
C (168)cost attribution 成本归属 n8,%<!F^
C (169)cost audit 成本审计 #/G!nN #
C (170)cost behaviour 成本性态 iXWHI3
C (171)cost benefit analysis 成本效益分析 g257jarkMF
C (172)cost center 成本中心 Ic/hVKYG5
C (173)cost driver 成本动因