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注会《审计》英语常用词汇 iU)-YFO
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1.audit 审计 eiLtZQ
2.attestation 鉴证 #
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3.credibility 可信赖程度 +{%@kX<V_
4.audit of financial statements 财务报表审计 [\9WqHs
5.agreed-upon procedures 执行商定程序 C=L
XL1x2e
6.high levels of assurance 高水平保证 v\9:
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7.compilation 编制 d2H&@80
8.reliability 可靠性 ;bt@wgY
9.relevance 相关性 FV[6">;g
10.professional skepticism 职业谨慎 Lh=~3
11.objectivity 客观性 V/j]UK0$
12. professional competence 专业胜任能力 dEXHd@"H
13.Senior/CPA-in-charge 项目经理 T;- Zl[H
14.audit engagement letter 业务约定书 ^q"wd?((h
15.recurring audit 连续审计 &77]h%B>
16.the client 委托人 v}6YbY Tq
17.change CPA 更换注册会计师 my#qmI
18.the existing CPA 现任注册会计师 ht^U VV2
19.the successor CPA 后任注册会计师 &`rV{%N"
20.the preceding CPA前任注册会计师 y)3(
21.issue the audit report 出具审计报告 mB(*)PwZ
22.expert 专家 l3aG#4jj
23.the board of directors 董事会 V07x+ovq
24.knowledge of the entity‘ s business 了解被审计单位情况 inBd.%Yr
25.assess material misstatement risks评估重大错报风险 ~L(_q
]
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 YY
I
27.a general knowledge of —— 初步了解―――的情况 oeXNb4; 4
28.a more knowledge of—— 进一步了解的情况 dRZor gar
29.the prior year‘s working papers 以前年度工作底稿 ";~}"Yz?[
30.minutes of meeting 会议纪要 <!,q:[ee5
31.business risks 经营风险 .}fc*2.'
32.appropriateness 适当性 Fqzk/m
33.accounting estimate 会计估计 Vvx(7p-GQ
34.management representations 管理层声明 ^_<>o[qE
35.going concern assumption 持续经营假设 x7e
36.audit plan 审计计划 #e%.z+7I
37.significant audit areas 重点审计领域 oW
yg/{M
38.error 错误
y? [*qnPj
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 b*Ipg8n+
41.misappropriation of assets 侵占资产 |D^Q}uT
42.transactions without substance 虚假交易 | -Di/.
43.unusual pressures 异常压力 \3q{E",\>@
44.the suspected noncompliance 涉嫌存在违法行为 ^JtGT
45.materialiy 重要性 Fc}wuW
46.exceed the materiality level 超过重要性水平 6,G^iv6H
47.approach the materiality level 接近重要性水平 dh/:H/k kR
48.an acceptably low level 可接受水平 kyJv,!};
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 "!)8bTW
50.misstatements or omissions 错报或漏报 i/xPO
51.aggregate 总计 whKr3)
52.subsequent events 期后事项 ^OG^%
x"
53.adjust the financial statements 调整财务报表 KHr8\qLH
54.perform additional audit procedures 实施追加的审计程序 ]_BG"IR!..
55.audit risk 审计风险 =Ak>2
56.detection risk 检查风险 JXj`
57.inappropriate audit opinion 不适当的审计意见 !w
f N~.Y
58.material misstatement 重大的错报 :yT~.AK}>1
59.tolerable misstatement 可容忍错报 9r1pdG_C@
60.the acceptable level of detection risk 可接受的检查风险 fJv0 B*
61.assessed level of material misstatement risk 重大错报风险的评估水平 F__>`Dol
62.simall business 小规模企业 3:Co K#
63.accounting system 会计系统 w]yLdfi!
64.test of control 控制测试 ECkfFE`
65.walk-through test 穿行测试 cb%w,yXw
66.communication 沟通 %o4d43uZ
67.flow chart 流程图 6X|KKsPzX
68.reperformance of internal control 重新执行 l^`!:BOtR
69.audit evidence 审计证据 y8+?:=N.
70.substantive procedures 实质性程序 SATZ!
71.assertions 认定 qUtVqS
72.esistence 存在 Q
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73.occurrence 发生 N83RsL "}_
74.completeness 完整性 hQGZrZK#
75.rights and obligations 权利和义务 NkO$
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76.valuation and allocation 计价和分摊 LR)is
77.cutoff 截止 PLLlo~Bb
78.accuracy 准确性 #UND'c(5
79.classification 分类 ObM5v rEk|
80.inspection 检查 tDN-I5q
81.supervision of counting 监盘 Zl,K#
82.observation 观察 0jq&i#yNB
83.confirmation 函证 95]%j\
84.computation 计算 O1#rCFC|y
85.analytical procedures 分析程序 dN*<dz+4r
86.vouch 核对 rW\~s TH
87.trace 追查 C)C;U&Qd
88.audit sampling 审计抽样 *R~oA`
89.error 误差 5 #kvb$97
90.expected error 预期误差 Mx r#
91.population 总体 D 0n2r
92.sampling risk 抽样风险 _)Qt,$
93.non- sampling risk 非抽样风险 0_] aF8j
94.sampling unit 抽样单位 8=nm`7(]
95.statistical sampling 统计抽样 U'lmQrF!
96.tolerable error 可容忍误差 :m$%D]WY
97.the risk of under reliance 信赖不足风险 A`N;vq,
98.the risk of over reliance 信赖过度风险 !m(6/*PAl
99.the risk of incorrect rejection 误拒风险 0N
T3
100. the risk of incorrect acceptance 误受风险 >8AtT=}w
101.working trial balance 试算平衡表 NX=dx&i>+
102.index and cross-referencing 索引和交叉索引 e@,L~\
103.cash receipt 现金收入 VR:b1XWX
104.cash disbursement 现金支出 1$Hf`h2
105.bank statement 银行对账单 U_8I$v-~
106.bank reconciliation 银行存款余额调节表 (/KF;J^M
107.balance sheet date 资产负债表日 j_H
T
108.net realizable value 可变现净值 PRah?|*0s
109.storeroom 仓库 {(MG:
B
110.sale invoice 销售发票 YJL=|v
111.price list 价目表 Ol-'2l
112.positive confirmation request 积极式询证函 h`GV[Oo :
113.negative confirmation request 消极式询证函 aEM#V
114.purchase requisition 请购单 '+QgZ>q"
115.receiving report 验收报告 G
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116.gross margin 毛利 QV 'y6m\
117.manufacturing overhead 制造费用 ./g#<
118.material requisition 领料单 *|3z($*U]
119.inventory-taking 存货盘点 P<(mH=K
120.bond certificate 债券 @"EX%v.
121.stock certificate 股票 ~
dk1fh
122.audit report 审计报告 uA,{C%?
123.entity 被审计单位 ixH7oWH#
124.addressee of the audit report 审计报告的收件人 Qv=Z
125.unqualified opinion 无保留意见 vSL{WT]m
126.qualified opinion 保留意见 e^an` </{
127.disclaimer of opinion 无法表示意见 KWH
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 #3$|PM7,_
A (2)absorbed overhead 已吸收制造费用 [*<&]^
A (3)absorption costing 吸收成本计算 $G}Q}f
A (4)account 账户,报表 S\rfR N
A (5)accounting postulate 会计假设 f:0n-me
A (6)accounting series release 会计公告文件 ;C<A}
A (7)accounting valuation 会计计价 &tOD
A (8)account sale 承销清单 bDNd
m-
A (9)accountability concept 经营责任概念 w#$k$T)
A (10)accountancy 会计职业 h
zH5K
A (11)accountant 会计师 LYFvzw>M
A (12)accounting 会计 y$"L`*W
A (13)agency cost 代理成本 CUG<v3\
A (14)accounting bases 会计基础 `qgJE_GC
A (15)accounting manual 会计手册 K!~
](_W!
A (16)accounting period 会计期间 {XC rjO|
A (17)accounting policies 会计方针 D-!%L<<
A (18)accounting rate of return 会计报酬率 b#U%aPH
A (19)accounting reference date 会计参照日 pk4&-iu9
A (20)accounting reference period 会计参照期间 sJlKN
A (21)accrual concept 应计概念 cOgtBEhn
A (22)accrual expenses 应计费用 =R"tnjR
A (23)acid test ration 速动比率(酸性测试比率) 7q=0]Hrg(D
A (24)acquisition 购置 qsRh ihPX
A (25)acquisition accounting 收购会计 QMY4%uyY!
A (26)activity based accounting 作业基础成本计算 gk#rA/x
A (27)adjusting events 调整事项 . gJKr
A (28)administrative expenses 行政管理费 (jG$M= q-
A (29)advice note 发货通知 F)w83[5_d
A (30)amortization 摊销 hH/O2
A (31)analytical review 分析性检查 FM)*>ax{
A (32)annual equivalent cost 年度等量成本法 2cl~Va=
A (33)annual report and accounts 年度报告和报表 co80M;4
A (34)appraisal cost 检验成本 6hq)yUvo4
A (35)appropriation account 盈余分配账户 1aG}-:$t'
A (36)articles of association 公司章程细则 BxU1Q&
A (37)assets 资产 Z(eSnV_RL
A (38)assets cover 资产保障 U8KY/!XZ
A (39)asset value per share 每股资产价值 -EaZ<d[|0
A (40)associated company 联营公司 mg(56)
A (41)attainable standard 可达标准 ,gc#N
QEKFuY<E+
A (42)attributable profit 可归属利润 O :^[4$~
A (43)audit 审计 oUSG`g^P(M
A (44)audit report 审计报告 /f<(K-o]
A (45)auditing standards 审计准则 zY+Et.lg]^
A (46)authorized share capital 额定股本 bn35f<+
A (47)available hours 可用小时 Gf\_WNrSE+
A (48)avoidable costs 可避免成本 du,-]fF
B (49)back-to-back loan 易币贷款 }0RFo96)v
B (50)backflush accounting 倒退成本计算 `qz5rPyZ
B (51)bad debts 坏帐 eb\`)MI/
B (52)bad debts ratio 坏帐比率 bicL%I2h
B (53)bank charges 银行手续费 NN'<-0~
B (54)bank overdraft 银行透支 n #I}!x>2
B (55)bank reconciliation 银行存款调节表 4?&a?*M
B (56)bank statement 银行对账单 CF"3<*%x
B (57)bankruptcy 破产 "n,ZP@M;
B (58)basis of apportionment 分摊基础 {B.]w9
B (59)batch 批量 ;h
J*u
B (60)batch costing 分批成本计算 pNFIO
t:(
B (61)beta factor B(市场)风险因素 <1BK
5%?
B (62)bill 账单
Z
-a(3&
B (63)bill of exchange 汇票 e&4u^'+K
B (64)bill of landing 提单 Zr;=p"cXr
B (65)bill of materials 用料预计单 ;@
X
B (66)bill payable 应付票据 |l(lrJ{
B (67)bill receivable 应收票据 h_yR$H&tX
B (68)bin card 存货记录卡 {fv8S;|u
B (69)bonus 红利 zEfD{I
B (70)book-keeping 薄记 ~|C1$.-
B (71)Boston classification 波士顿分类 @ -d4kg
B (72)breakeven chart 保本图 .G~5F- 8'
B (73)breakeven point 保本点 @I6 A9do
B (74)breaking-down time 复位时间 p|V1Gh<
B (75)budget 预算 jgw'MpQm{
B (76)budget center 预算中心 0\nhg5]?
B (77)budget cost allowance 预算成本折让 _Pi:TxY
B (78)budget manual 预算手册 B1#>$"_0}=
B (79)budget period 预算期间 5)NBM7h
B (80)budgetary control 预算控制 L6=RD<~C
B (81)budgeted capacity 预算生产能力 7h/Q;P5
B (82)burden 制造费用 -xIhN?r)
B (83)business center 经营中心 Y'0?<_ fj
B (84)business entity 营业个体 x>"JWD
B (85)business unit 经营单位 z2V8NUn
B (86)buy-out management 管理性购买产权 pY>-N
B (87)by-product 副产品 91d`LsP
C (88)called-up share capital 催缴股本 )ZyuF(C&
C (89)capacity 生产能力 >/kG5]zxY
C (90)capacity ratios 生产能力比率 'N ::MN
C (91)capital 资本 ps
y(]Pf
C (92)capital assets pricing model资本资产计价模式 P\6T
4s
C (93)capital commitment 承诺资本 8A u<\~p
C (94)capital employed 已运用的资本 @<yc .
>
C (95)capital expenditure 资本支出 "d>g)rvOc
C (96)capital expenditureauthorization 资本支出核准 g]
C3lf-
C (97)capital expenditure control 资本支出控制 Mv`L F
C (98)capital expenditure proposal资本支出申请 Mqf}Aiqk;
C (99)capital funding planning 资本基金筹集计划 Rn_W|"
C (100)capital gain 资本收益 -U;LiO;N
C (101)capital investment appraisal资本投资评估 Xb:BIp!e
C (102)capital maintenance 资本保全 1\{U<Oli
C (103)capital resource planning 资本资源计划 R6Z}/ m
C (104)capital surplus 资本盈余 L{%a4Ip
C (105)capital turnover 资本周转率 ,W8Iabi^
C (106)card 记录卡 MGKeD+=5
C (107)cash 现金 ~'QeN%qadP
C (108)cash account 现金账户 cPaWJ+c
C (109)cash book 现金账薄 )u )$ `a
C (110)cash cow 金牛产品 G$|;~'E
C (111)cash flow 现金流量 v:Z4z6M-
C (112)cash discounted 现金贴现 =/QU$[7X(
C (113)cash flow budget 现金流量预算 8Y~=\(5>
C (114)cash flow statement 现金流量表 LI;Efy L
C (115)cash ledger 现金分类账 Dzjt|U0ru9
C (116)cash limit 现金限额 C
3XZD4.2
C (117)CCA 现时成本会计 ig_<kj;Vd
C (118)center 中心 X<}o>
6|d
C (119)changeover time 变更时间 A1t~&?
C (120)chartered entity 特许经济个体 >g"M.gW
C (121)cheque 支票 ck_fEF
C (122)cheque register 支票登记薄 bb/?02*)H
C (123)coin analysis 零钱分类 \pD=Lv9
C (124)classification 分类 g_U~.?Db7
C (125)clock card 工时卡 ~& WN)r'4y
C (126)code 代码 QT= ,En
C (127)commitment accounting 承诺确认会计 3)c
K*8#
C (128)common cost 共同成本 DEQE7.]3 q
C (129)company limited byguarantee 有限担保责任公司 ]F*a PV
C (130)company limited shares 股份有限公司 =Pb5b6Y@6
C (131)competitive position 竞争能力状况 /`O]etr`d
C (132)concept 概念 ?7nr\g"g(
C (133)conglomerate 跨行业企业 oBNX8%5w
C (134)consistency concept 一致性概念 `=}UFu
C (135)consolidated accounts 合并报表 pz35trW
C (136)consolidation accounting 合并会计 Ag4Ga?&8ec
C (137)consortium 财团 *xo;pe)9
C (138)contingency plan 应急计划 "(\)
&G
C (139)contingent liabilities 或有负债 Am4^v?q
C (140)continuous operation 连续生产 vuo'"^ =p0
C (141)contra 抵消 ?9gTk
\s?R
C (142)contract cost 合同成本 Jg|cvu-+
C (143)contract costing 合同成本计算 ^L-w(r62<
C (144)contribution 贡献毛益 :IR9=nhS]
C (145)contribution centre 贡献中心 ){
C (146)contribution chart 贡献图 ig2+XR#%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 :IVk_[s
C (148)contribution to salesration 贡献毛益对销售比率 A6NxM8ybn+
C (149)control 控制 Gkv~e?Kc~^
C (150)control account 控制帐户 ]C
~1]7vb
C (151)control limits 控制限度 b WbXh$
C (152)controllability concept 可控制概念 ]Q4PbW
C (153)controllable cost 可控制成本 wLOQhviI^-
C (154)conversion cost 加工成本 9XoQO 9*Q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 S'!q}|7X3
C (156)corporate appraisal 公司评估 &`yOIX-H_
C (157)corporate planning 公司计划 GT'7,+<?N
C (158)corporate social reporting 公司社会报告 )v52y8G-p
C (159)corporation 股份公司 pFJQ7Jlx
C (160)cost 成本 K/2. 1o;9
C (161)cost account 成本帐户 @ 2!C^}d3F
C (162)cost accounting 成本会计 fzS`dL5,W
C (163)cost accounting manual 成本手册 Zgg'9E
C (164)cost accounts calendar 成本报表的日历时间 Cx+WLD
C (165)cost adjustment 成本调整 )XP#W|;
C (166)cost allocation 成本分配 1@%B?
C (167)cost apportionment 成本分摊 jWXR__>.
C (168)cost attribution 成本归属 a;"Uz|rz
C (169)cost audit 成本审计 gE@$~Q
>M
C (170)cost behaviour 成本性态 xEVLE,*?>
C (171)cost benefit analysis 成本效益分析 8VP"ydg-U
C (172)cost center 成本中心 WDEe$k4.
C (173)cost driver 成本动因