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注会《审计》英语常用词汇 +IiL(\ew
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1.audit 审计 TlD)E
2.attestation 鉴证 {]aB3
3.credibility 可信赖程度 :66xrw
4.audit of financial statements 财务报表审计 6Hz45
5.agreed-upon procedures 执行商定程序 ).0h4oHSj
6.high levels of assurance 高水平保证 |RBgJkS;8
7.compilation 编制 <j93
8.reliability 可靠性 s5X
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9.relevance 相关性 MX-(;H
10.professional skepticism 职业谨慎 Y!C=0&p
11.objectivity 客观性 xA DjQ%B
12. professional competence 专业胜任能力 6e6~82t8/
13.Senior/CPA-in-charge 项目经理 Z?H#=|U
14.audit engagement letter 业务约定书 kETu@la}
15.recurring audit 连续审计 $=/.oh
16.the client 委托人 jFBLElE
17.change CPA 更换注册会计师 lS.*/u*5
18.the existing CPA 现任注册会计师 _VFxzM9f
19.the successor CPA 后任注册会计师 )]"aa_20]
20.the preceding CPA前任注册会计师 kDM\IyM<\
21.issue the audit report 出具审计报告 _q >>]{5
22.expert 专家 N'nI
^=
23.the board of directors 董事会 S&jZYq**
24.knowledge of the entity‘ s business 了解被审计单位情况 iq> PN:mr
25.assess material misstatement risks评估重大错报风险 <QGf9{m
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 eJ+V!K'H2
27.a general knowledge of —— 初步了解―――的情况 lPL>8. j
28.a more knowledge of—— 进一步了解的情况 ^NB@wuf7
29.the prior year‘s working papers 以前年度工作底稿
9K*yds
30.minutes of meeting 会议纪要 -,NiSh}A
31.business risks 经营风险 Z `FqC
32.appropriateness 适当性 jX5lwP
Q|F
33.accounting estimate 会计估计 6@`Y6>}$_
34.management representations 管理层声明 .80^c
35.going concern assumption 持续经营假设 VU7x w
36.audit plan 审计计划 f!;4-.p`
37.significant audit areas 重点审计领域 .l$
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38.error 错误 ", b}-B
39.fraud舞弊 qF m=(J%
40.modified or additional procedures 修改或追加审计程序 H"8fnN=xB
41.misappropriation of assets 侵占资产 8<}f:9/
42.transactions without substance 虚假交易 ;h>s=D,r
43.unusual pressures 异常压力 h$)},% e
44.the suspected noncompliance 涉嫌存在违法行为 wykk</eQ.i
45.materialiy 重要性 TY[{)aH{S
46.exceed the materiality level 超过重要性水平 {64od0:T
47.approach the materiality level 接近重要性水平 9V*h:[6a(
48.an acceptably low level 可接受水平 ^a~^$PUqI
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 n5i#GvO^
50.misstatements or omissions 错报或漏报 FCv3ZF?K
51.aggregate 总计 ,>X
+tEgR
52.subsequent events 期后事项 Q70LQCms
53.adjust the financial statements 调整财务报表 b_xn80O
54.perform additional audit procedures 实施追加的审计程序 Vt-D8J\A
0
55.audit risk 审计风险 +qsNz*@p"
56.detection risk 检查风险 ,"!t[4p=f
57.inappropriate audit opinion 不适当的审计意见 fMaUIJ:Q9
58.material misstatement 重大的错报 vy?Zz<c;
59.tolerable misstatement 可容忍错报 NLHF3h=?1p
60.the acceptable level of detection risk 可接受的检查风险 2
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61.assessed level of material misstatement risk 重大错报风险的评估水平 a= *&OW
62.simall business 小规模企业
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63.accounting system 会计系统 M&Aeh8>uX
64.test of control 控制测试 yrO\\No#H
65.walk-through test 穿行测试 i9?$BZQ[R
66.communication 沟通 sFaboI
67.flow chart 流程图
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68.reperformance of internal control 重新执行 D6
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5Y
69.audit evidence 审计证据 }Z5#{Sd
70.substantive procedures 实质性程序 W|_^Oe<
71.assertions 认定 a=3?hVpB
72.esistence 存在 Y#Pl)sRr
73.occurrence 发生 Tl9KL%9
74.completeness 完整性 q1QrtJFPG
75.rights and obligations 权利和义务 <igsO
76.valuation and allocation 计价和分摊 Jsf-t
77.cutoff 截止 Ar4@7
78.accuracy 准确性 :=u Ku'~
79.classification 分类 Y@'ug N|[C
80.inspection 检查 P+r-t8
81.supervision of counting 监盘 NLZTIZCK
82.observation 观察 Gz)]1Z{%$
83.confirmation 函证 4$D:<8B
84.computation 计算 >,22@4
85.analytical procedures 分析程序 cX'&J_T+
86.vouch 核对 l!z0lh-J
87.trace 追查 0KknsP7
88.audit sampling 审计抽样 H2oAek(
89.error 误差 ][R#Q;y<
90.expected error 预期误差 =bm<>h7.)
91.population 总体 }{<@wE%s
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 |`d5Y#26
94.sampling unit 抽样单位 7U_~_yb
95.statistical sampling 统计抽样 Y/Yp+W6n
96.tolerable error 可容忍误差 HS!O;7s'
97.the risk of under reliance 信赖不足风险 ,#Y>
nP0
98.the risk of over reliance 信赖过度风险 GY9CU=-
99.the risk of incorrect rejection 误拒风险 KrNu7/H
100. the risk of incorrect acceptance 误受风险 =#qf0
101.working trial balance 试算平衡表 F.:B_t
102.index and cross-referencing 索引和交叉索引 :p^7XwX%w
103.cash receipt 现金收入 !o
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104.cash disbursement 现金支出 e-vwve
105.bank statement 银行对账单 kI5`[\
106.bank reconciliation 银行存款余额调节表
h"<-^=b
107.balance sheet date 资产负债表日 \
UCOe
108.net realizable value 可变现净值 ]<\FtH
109.storeroom 仓库 D,Ft*(|T
110.sale invoice 销售发票 jcNYW_G
111.price list 价目表 'Q\I@s }
112.positive confirmation request 积极式询证函 P
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113.negative confirmation request 消极式询证函 d\Q~L 3x
114.purchase requisition 请购单 *^]Hqf(`
115.receiving report 验收报告 U2 0@B`<
116.gross margin 毛利 +c@s
117.manufacturing overhead 制造费用 -z"=d<@
118.material requisition 领料单 Vo*38c2
119.inventory-taking 存货盘点 Na8%TT>
120.bond certificate 债券 FSnF>3kj-
121.stock certificate 股票 7;H!F!K]
122.audit report 审计报告 R{zAs?j
123.entity 被审计单位 4Eq$f (QJ
124.addressee of the audit report 审计报告的收件人 *z-Mr~V
125.unqualified opinion 无保留意见 $6~ J#;
126.qualified opinion 保留意见 biZwxP3
127.disclaimer of opinion 无法表示意见 A1{ 7g<k6
128.adverse opinion 否定意见 Ys8p,.OMs
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A (1)ABC 作业基础成本计算 58FjzW
A (2)absorbed overhead 已吸收制造费用 ,A`.u \f(:
A (3)absorption costing 吸收成本计算 )@"iWQ3K
A (4)account 账户,报表 ^_dYE]t
A (5)accounting postulate 会计假设 q.]>uBAQ?
A (6)accounting series release 会计公告文件 Sl@$
A (7)accounting valuation 会计计价 +r0ItqkM
A (8)account sale 承销清单 3\J-=U
A (9)accountability concept 经营责任概念 ,'~8{,h5
A (10)accountancy 会计职业 NE Br)~
A (11)accountant 会计师 h *J=F0KM
A (12)accounting 会计 l#!p?l
A (13)agency cost 代理成本 >^vyp!
A (14)accounting bases 会计基础 6|q\ M
A (15)accounting manual 会计手册 .<Y7,9;YEF
A (16)accounting period 会计期间 EA@p]+P
A (17)accounting policies 会计方针 ~";GH20
A (18)accounting rate of return 会计报酬率 G$b*N4yR
A (19)accounting reference date 会计参照日 @f<q&K%FJ
A (20)accounting reference period 会计参照期间 ILsw'
A (21)accrual concept 应计概念 q/I':a[1
A (22)accrual expenses 应计费用 F'eV%g
A (23)acid test ration 速动比率(酸性测试比率) &P
J&XTR
A (24)acquisition 购置 W(
O)J$j
A (25)acquisition accounting 收购会计 <PCa37
A (26)activity based accounting 作业基础成本计算 |etA2"r&
A (27)adjusting events 调整事项 ,^]yU?eU
A (28)administrative expenses 行政管理费 U/v }4b
A (29)advice note 发货通知 TFrZ+CcWp2
A (30)amortization 摊销 `~${fs{-`/
A (31)analytical review 分析性检查 C'4gve 7!
A (32)annual equivalent cost 年度等量成本法 Y",
:u@R
A (33)annual report and accounts 年度报告和报表 ["N{6d&Q
A (34)appraisal cost 检验成本 :Iy4B+
A (35)appropriation account 盈余分配账户 5i 56J1EC
A (36)articles of association 公司章程细则 !U}dYB:O
A (37)assets 资产 @m*^v\q<u
A (38)assets cover 资产保障 R*m=V{iu`
A (39)asset value per share 每股资产价值 zT;F4_p3G-
A (40)associated company 联营公司 N@Ie VF
A (41)attainable standard 可达标准 [ArPoJt
)?@X{AN&
A (42)attributable profit 可归属利润 & ,KxE(C
A (43)audit 审计 +Usy
A (44)audit report 审计报告 AQCU\E
A (45)auditing standards 审计准则 v;!f
A (46)authorized share capital 额定股本 ^zdZ"\x
A (47)available hours 可用小时 Qyn~Vu43
A (48)avoidable costs 可避免成本 .W>LsEk
B (49)back-to-back loan 易币贷款 0taopDi;d
B (50)backflush accounting 倒退成本计算 pq<302uBQ
B (51)bad debts 坏帐 ~Q q0
B (52)bad debts ratio 坏帐比率 y]dA<d?u
B (53)bank charges 银行手续费 7 (}gs?&w
B (54)bank overdraft 银行透支
4d\1W?i-
B (55)bank reconciliation 银行存款调节表 okl*pA)
B (56)bank statement 银行对账单 -Re4G78%
B (57)bankruptcy 破产 d(LX;sq?
B (58)basis of apportionment 分摊基础 Wn p\yx`
B (59)batch 批量 irg%n
B (60)batch costing 分批成本计算 5.1 c#rL
B (61)beta factor B(市场)风险因素 3+[R !
B (62)bill 账单 ~7$NVKE
B (63)bill of exchange 汇票 "oZ$/ap\
B (64)bill of landing 提单 w 0V=49
B (65)bill of materials 用料预计单 Sb9O#$89
B (66)bill payable 应付票据 l]pHj4`uv
B (67)bill receivable 应收票据 )0RznFJ+X
B (68)bin card 存货记录卡 ^U[c:Rz
B (69)bonus 红利 eiiI Wr_7
B (70)book-keeping 薄记 !KYX\HRW
B (71)Boston classification 波士顿分类 az5 $.
B (72)breakeven chart 保本图 +W{ELdup%q
B (73)breakeven point 保本点 h5vvizruy
B (74)breaking-down time 复位时间 ynWF Y<VX
B (75)budget 预算 82mKI+9&"
B (76)budget center 预算中心 @zz4,,]
B (77)budget cost allowance 预算成本折让 v6Vd V.BI
B (78)budget manual 预算手册 85QVj] nr
B (79)budget period 预算期间 UK{6Rh
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B (80)budgetary control 预算控制 dZSv=UY)
B (81)budgeted capacity 预算生产能力 R~=_,JUW
B (82)burden 制造费用 #n9:8BKf
B (83)business center 经营中心 :Adx7!6
B (84)business entity 营业个体 {6V;$KqH6
B (85)business unit 经营单位 DU@ZLk3
B (86)buy-out management 管理性购买产权 F@+FXnz
B (87)by-product 副产品 L)0j&
C (88)called-up share capital 催缴股本 **].d;~[l
C (89)capacity 生产能力 )#NT* @j`
C (90)capacity ratios 生产能力比率 tC
4:cX
C (91)capital 资本 g$z9 ( i+
C (92)capital assets pricing model资本资产计价模式 PNjZbOmzS
C (93)capital commitment 承诺资本 v2vPfb
C (94)capital employed 已运用的资本 V3^=Mj2"
C (95)capital expenditure 资本支出 `7f><p/q
C (96)capital expenditureauthorization 资本支出核准 dtXAEL\q
C (97)capital expenditure control 资本支出控制 qUZm6)p6[a
C (98)capital expenditure proposal资本支出申请 2;82*0Y%
C (99)capital funding planning 资本基金筹集计划 'dkKBLsx
C (100)capital gain 资本收益 88K=jo))b
C (101)capital investment appraisal资本投资评估 \w
yn
C (102)capital maintenance 资本保全 l6YToYzE2
C (103)capital resource planning 资本资源计划 ^oL43#Nlo
C (104)capital surplus 资本盈余 R{GT?
wl
C (105)capital turnover 资本周转率 9;fyC=
C (106)card 记录卡 m!Iax]D{
C (107)cash 现金 u]D>O$_ s
C (108)cash account 现金账户 \R m2c8Z2
C (109)cash book 现金账薄 v#HaZT]u
C (110)cash cow 金牛产品 BdK2I!mm
C (111)cash flow 现金流量 o@p(8=x
C (112)cash discounted 现金贴现 l
phELPh
C (113)cash flow budget 现金流量预算 pl-2O $
C (114)cash flow statement 现金流量表 B4/0t:^I
C (115)cash ledger 现金分类账 l'pu?TP{a
C (116)cash limit 现金限额 3!+N}[$iy
C (117)CCA 现时成本会计 u:6PAVW?
C (118)center 中心 QG|KZ8uO
C (119)changeover time 变更时间 APfD
y
C (120)chartered entity 特许经济个体 )ZyEn%
C (121)cheque 支票 Usa
C (122)cheque register 支票登记薄 ftL>oOz[
C (123)coin analysis 零钱分类 =nq9)4o
C (124)classification 分类
R%(ww
C (125)clock card 工时卡 n@hf{hA[a
C (126)code 代码 sSh=Idrx
C (127)commitment accounting 承诺确认会计 S%+
$
C (128)common cost 共同成本 01/?
C (129)company limited byguarantee 有限担保责任公司 zW,Nv>Ac5
C (130)company limited shares 股份有限公司 /~4wM#Yi8
C (131)competitive position 竞争能力状况 r_5k$
u(
C (132)concept 概念 -w0U}Te^
C (133)conglomerate 跨行业企业 qrWeV8ur+
C (134)consistency concept 一致性概念 FMuakCic5
C (135)consolidated accounts 合并报表 x6d0yJ <
C (136)consolidation accounting 合并会计 P,(Tu.EPk
C (137)consortium 财团 BQs~>}(V
C (138)contingency plan 应急计划 @YH<Hc
C (139)contingent liabilities 或有负债 |k
# ~
C (140)continuous operation 连续生产 !Q`vOVSUD
C (141)contra 抵消 :3FJe
C (142)contract cost 合同成本 RWN2P6
C (143)contract costing 合同成本计算 bIX'|=
C (144)contribution 贡献毛益 #rE#lHo
C (145)contribution centre 贡献中心 6X@]<R
C (146)contribution chart 贡献图 +npcU:(Kg
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ) <lpI';T
C (148)contribution to salesration 贡献毛益对销售比率 ;[)t*yAh
C (149)control 控制 !A. Kb74
C (150)control account 控制帐户 WFOO6
kM
z
C (151)control limits 控制限度 #WOb&h
C (152)controllability concept 可控制概念 Ww{|:>j
C (153)controllable cost 可控制成本 Qp~
W|zi(
C (154)conversion cost 加工成本 !k=>Wb8n2
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 33R_JM{
C (156)corporate appraisal 公司评估 D92#&,KD
C (157)corporate planning 公司计划 w|"cf{$^x
C (158)corporate social reporting 公司社会报告 OMr &f8
C (159)corporation 股份公司 2MNAY%iT
C (160)cost 成本 v7"Hvp3w
C (161)cost account 成本帐户 QQd%V#M?
C (162)cost accounting 成本会计 [n53eC
C (163)cost accounting manual 成本手册 tRqg')y
C (164)cost accounts calendar 成本报表的日历时间 Jb~nu
C (165)cost adjustment 成本调整 )u. ut8![T
C (166)cost allocation 成本分配 0@ -3U{Q
C (167)cost apportionment 成本分摊 a]-.@^:_i
C (168)cost attribution 成本归属 `OY_v=}
C (169)cost audit 成本审计 vFKt=o$ g
C (170)cost behaviour 成本性态 WsA(8Ck<
C (171)cost benefit analysis 成本效益分析 8a\
Pjk
C (172)cost center 成本中心 VTDp9s
C (173)cost driver 成本动因