j_?FmX
_
Dcgo%F-W
注会《审计》英语常用词汇 By!o3}~g
cOJo3p;&
H/
HMm{4
1.audit 审计 ~TD0zAA&
2.attestation 鉴证 A}9`S6 @@
3.credibility 可信赖程度 gPI
?C76
4.audit of financial statements 财务报表审计 p8O2Z?\
5.agreed-upon procedures 执行商定程序 Ff
z,J6b
6.high levels of assurance 高水平保证 kVMg 1I@
7.compilation 编制 WSB0~+
8.reliability 可靠性 <iC(`J$D
9.relevance 相关性 g]H<}4lgq"
10.professional skepticism 职业谨慎 .|70;
11.objectivity 客观性 5|s\*bV`
12. professional competence 专业胜任能力 Xl#ggub?
13.Senior/CPA-in-charge 项目经理 zTSTEOP}%Y
14.audit engagement letter 业务约定书 f}P3O3Yv&
15.recurring audit 连续审计 .t!x<B
16.the client 委托人 FcU SE
17.change CPA 更换注册会计师 wlqksG[B
18.the existing CPA 现任注册会计师 :4/3q|cn
19.the successor CPA 后任注册会计师 ea
'D td
20.the preceding CPA前任注册会计师 SY\ gXO8k
21.issue the audit report 出具审计报告 #q=Efn'
22.expert 专家 'zTLl8P
23.the board of directors 董事会 0S!K{xyR
24.knowledge of the entity‘ s business 了解被审计单位情况 /
zPO
25.assess material misstatement risks评估重大错报风险 (hbyEQhF
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 }Zn}
27.a general knowledge of —— 初步了解―――的情况 ]{@-HTt
28.a more knowledge of—— 进一步了解的情况 Why`ziks
29.the prior year‘s working papers 以前年度工作底稿 JK5gQ3C[
30.minutes of meeting 会议纪要 mz0X3
31.business risks 经营风险 ?CPahU
32.appropriateness 适当性 @I?=<Riu
33.accounting estimate 会计估计 iqWQ!r^
34.management representations 管理层声明
T(Eugl"
35.going concern assumption 持续经营假设 ^u ~Q/4
36.audit plan 审计计划 ;HO=
37.significant audit areas 重点审计领域 eD6fpe\
(
38.error 错误 rjYJs*#
39.fraud舞弊 oap4rHk}
40.modified or additional procedures 修改或追加审计程序 )jP
1or
41.misappropriation of assets 侵占资产 W/h[A3 `3N
42.transactions without substance 虚假交易 Tyx_/pJT
43.unusual pressures 异常压力 8&slu{M-
t
44.the suspected noncompliance 涉嫌存在违法行为 /a4{?? #e
45.materialiy 重要性 64tvP^kp
46.exceed the materiality level 超过重要性水平
-uf
|w?
47.approach the materiality level 接近重要性水平 2\{zmc}G-0
48.an acceptably low level 可接受水平 N`e[:[
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
r;N|)
50.misstatements or omissions 错报或漏报 H G^'I+Yn
51.aggregate 总计 "^%cJAnLX
52.subsequent events 期后事项 U>N1Od4vTO
53.adjust the financial statements 调整财务报表 xwo<' xT
54.perform additional audit procedures 实施追加的审计程序 SwMc
pNo
55.audit risk 审计风险 2J BR)P
56.detection risk 检查风险 S<Xf>-8w
57.inappropriate audit opinion 不适当的审计意见 ]}Yl7/gM1}
58.material misstatement 重大的错报 X'iWJ8
59.tolerable misstatement 可容忍错报 v.qrz"98-
60.the acceptable level of detection risk 可接受的检查风险 <R L]
61.assessed level of material misstatement risk 重大错报风险的评估水平 Qvhl4-XjZa
62.simall business 小规模企业 3.y vvPFEM
63.accounting system 会计系统 a&? :P1$
64.test of control 控制测试 D*d]aC
65.walk-through test 穿行测试 +6+i!Sip
66.communication 沟通 gg2(5FPP
67.flow chart 流程图 A*BeR0(
68.reperformance of internal control 重新执行 I; rGD^
69.audit evidence 审计证据 pEA:L$&
70.substantive procedures 实质性程序 N;`n@9BF
71.assertions 认定 TM%%O :3
72.esistence 存在 UkFC~17P
73.occurrence 发生 {)sdiE
74.completeness 完整性 VI*$em O0
75.rights and obligations 权利和义务 6D3B^.rj]
76.valuation and allocation 计价和分摊 'm$L Ij?@
77.cutoff 截止 4j^
@wV'
78.accuracy 准确性 Xsa].
79.classification 分类 ;RlxD 4p
80.inspection 检查 f3y=Wxk[
81.supervision of counting 监盘 N"ST@/j.A
82.observation 观察 TB31-
()
83.confirmation 函证 La[V$+Y
84.computation 计算 |`FY1NN
85.analytical procedures 分析程序 "3J}b?u_[
86.vouch 核对 wUJcmM;
87.trace 追查 p5*EA
x
88.audit sampling 审计抽样 "" EQE>d
89.error 误差 4_ML
],.
90.expected error 预期误差 GTHt'[t@;
91.population 总体 =?8@#]G+
92.sampling risk 抽样风险 ]6j{@z?{
93.non- sampling risk 非抽样风险 o)/ 0a
94.sampling unit 抽样单位 j1<Yg,_.p
95.statistical sampling 统计抽样 wC'Szni
96.tolerable error 可容忍误差 ))Za&S*<
97.the risk of under reliance 信赖不足风险 g<qaXv
98.the risk of over reliance 信赖过度风险 {_*yGK48n
99.the risk of incorrect rejection 误拒风险 1|=A*T-<M
100. the risk of incorrect acceptance 误受风险 1|:KQl2q
101.working trial balance 试算平衡表 r9XZ(0/p
102.index and cross-referencing 索引和交叉索引 );YDtGip J
103.cash receipt 现金收入 :Hbv)tS\3w
104.cash disbursement 现金支出 yB!dp;gM{
105.bank statement 银行对账单 ^<6[.)
106.bank reconciliation 银行存款余额调节表 kq-) ^,{y
107.balance sheet date 资产负债表日 ! 8b^,
108.net realizable value 可变现净值 7d\QB(~
109.storeroom 仓库 -Lg
Ei3m
110.sale invoice 销售发票 4skD(au8
111.price list 价目表 s>c=c-SP.
112.positive confirmation request 积极式询证函 cWm$;`Q#\
113.negative confirmation request 消极式询证函 qe\5m.k
114.purchase requisition 请购单 EdX$(scu~B
115.receiving report 验收报告 N$tGQ@
116.gross margin 毛利 G#$-1"!`
117.manufacturing overhead 制造费用 J .
<F"r>
118.material requisition 领料单 B)U
Z`?>c
119.inventory-taking 存货盘点 RM/ 0A|
120.bond certificate 债券 ?q [T
121.stock certificate 股票 G!yPw:X
122.audit report 审计报告 $:^td/p J
123.entity 被审计单位 T
u'{
&
124.addressee of the audit report 审计报告的收件人 ),!qTjD
125.unqualified opinion 无保留意见 6S{l'!s'
126.qualified opinion 保留意见 +w~oH =
127.disclaimer of opinion 无法表示意见 @(lh%
@hO
128.adverse opinion 否定意见 .RL=xb|[
G+m }MOQP7
A (1)ABC 作业基础成本计算 u%!@(eKM-
A (2)absorbed overhead 已吸收制造费用 ;F Eqe49
A (3)absorption costing 吸收成本计算 `GLx#=Q
A (4)account 账户,报表 eJX#@`K
A (5)accounting postulate 会计假设 .]K%G\*`:
A (6)accounting series release 会计公告文件 1E$|~
A (7)accounting valuation 会计计价 uw8f ~:LT
A (8)account sale 承销清单 p
K$`$H
A (9)accountability concept 经营责任概念 e}W)LPR!
A (10)accountancy 会计职业 k;W
XB|k
A (11)accountant 会计师 &e3.:[~_?
A (12)accounting 会计 _VXN#@y
A (13)agency cost 代理成本 P2nu;I_&
A (14)accounting bases 会计基础 2Z%O7V~u
A (15)accounting manual 会计手册 7-A2_!_x{
A (16)accounting period 会计期间
AOx[
A (17)accounting policies 会计方针 v-Sd*( 6
A (18)accounting rate of return 会计报酬率 ," ql5Q4
A (19)accounting reference date 会计参照日 5LMw?P.<
A (20)accounting reference period 会计参照期间 i@'dH3-kO
A (21)accrual concept 应计概念 W_ZJ0GuE(
A (22)accrual expenses 应计费用 F:ELPs4"
A (23)acid test ration 速动比率(酸性测试比率) Mb=" Te>|
A (24)acquisition 购置 3gf1ownC
A (25)acquisition accounting 收购会计 S,=|
AD
A (26)activity based accounting 作业基础成本计算 BJ0?kX@
A (27)adjusting events 调整事项 13wE"-
A (28)administrative expenses 行政管理费 FgO)DQm
A (29)advice note 发货通知 LgYq.>Nl9
A (30)amortization 摊销 ;wD)hNLAvR
A (31)analytical review 分析性检查 2T`!v
A (32)annual equivalent cost 年度等量成本法 nj4
/#W
A (33)annual report and accounts 年度报告和报表 h`wD
A (34)appraisal cost 检验成本 i6N',&jFU
A (35)appropriation account 盈余分配账户 2?i7UvV
A (36)articles of association 公司章程细则 GKCroyor
A (37)assets 资产 ItCv.yv35
A (38)assets cover 资产保障 92-I~
!d
A (39)asset value per share 每股资产价值 rLT!To
A (40)associated company 联营公司 h7@6T+#WoT
A (41)attainable standard 可达标准 NuI9iU
y> (w\K9W
A (42)attributable profit 可归属利润 C*lJrFpB
A (43)audit 审计 YbLW/E\T
A (44)audit report 审计报告 3M=
A (45)auditing standards 审计准则 B1Oq!k
A (46)authorized share capital 额定股本 'ig'cRD6N
A (47)available hours 可用小时 :H[6Lg\*
A (48)avoidable costs 可避免成本 w=@Dv
B (49)back-to-back loan 易币贷款 C.QO#b
B (50)backflush accounting 倒退成本计算 a: K[ y
B (51)bad debts 坏帐 F5#YOc
k&,
B (52)bad debts ratio 坏帐比率 zn(PI3+]!
B (53)bank charges 银行手续费 6zn5UW#q
B (54)bank overdraft 银行透支 F&Hrk|a
B (55)bank reconciliation 银行存款调节表 tI{
_y
B (56)bank statement 银行对账单 jq-_4}w?C
B (57)bankruptcy 破产 3N:D6w-R
B (58)basis of apportionment 分摊基础 iR0y"Cii
B (59)batch 批量 A(N4N
B (60)batch costing 分批成本计算 XZwK6F)L
B (61)beta factor B(市场)风险因素 BluVmM3Vj
B (62)bill 账单 Vq2$'lY
B (63)bill of exchange 汇票 $7uA%|\
B (64)bill of landing 提单 Cls%M5MH
B (65)bill of materials 用料预计单 A(0lM`X
B (66)bill payable 应付票据 L.WljNo
B (67)bill receivable 应收票据 Xry47a
)
B (68)bin card 存货记录卡 %%wNZ{
B (69)bonus 红利 2px|_)i
B (70)book-keeping 薄记 #89!'W
B (71)Boston classification 波士顿分类 \|ao`MMaD<
B (72)breakeven chart 保本图 uwBiW
B (73)breakeven point 保本点 E~:x(5'%d
B (74)breaking-down time 复位时间 {}x^ri~
B (75)budget 预算 W}1
;Z(.*
B (76)budget center 预算中心 6`-jPR
B (77)budget cost allowance 预算成本折让 w`=\5Oa .G
B (78)budget manual 预算手册 2Hv+W-6v
B (79)budget period 预算期间 3[f):
u3"
B (80)budgetary control 预算控制 8sCv]|cn
B (81)budgeted capacity 预算生产能力 EZ`{Wnbq
B (82)burden 制造费用 f
V( J|
B (83)business center 经营中心 e0 T\tc
B (84)business entity 营业个体 xP,hTE
B (85)business unit 经营单位 OUXR
B (86)buy-out management 管理性购买产权 *WT`o>
B (87)by-product 副产品 7\q~%lDE
C (88)called-up share capital 催缴股本 ;w[0t}dPl
C (89)capacity 生产能力 K96<M);:g
C (90)capacity ratios 生产能力比率 l/awS!Q/nF
C (91)capital 资本 0K2`-mL
C (92)capital assets pricing model资本资产计价模式 ,4oo=&
C (93)capital commitment 承诺资本 3%ZOKb"D*
C (94)capital employed 已运用的资本 Y
UIi;
C (95)capital expenditure 资本支出 @|%2f@h
C (96)capital expenditureauthorization 资本支出核准 D5HZ2cz|a
C (97)capital expenditure control 资本支出控制 #
Vha7
C (98)capital expenditure proposal资本支出申请 '6Q=#:mc\
C (99)capital funding planning 资本基金筹集计划 Z)aUt
Srf
C (100)capital gain 资本收益 e)
O4^#i
C (101)capital investment appraisal资本投资评估 #?9;uy<j.q
C (102)capital maintenance 资本保全 <HVt
V9R
C (103)capital resource planning 资本资源计划 <yFu*(Q
C (104)capital surplus 资本盈余 W1=H8O
C (105)capital turnover 资本周转率 'u b@]ru|
C (106)card 记录卡 v-_e)m^
C (107)cash 现金 -pXSSa;O9
C (108)cash account 现金账户 ?m?::R H
C (109)cash book 现金账薄 Ak"m 85B
C (110)cash cow 金牛产品 r?
E)obE
C (111)cash flow 现金流量 < ?4V
C (112)cash discounted 现金贴现 3x'|]Ns
C (113)cash flow budget 现金流量预算 [^98fAlz6
C (114)cash flow statement 现金流量表 ?oHpFlj
C (115)cash ledger 现金分类账 b?QoS|<e?
C (116)cash limit 现金限额 _8_R 1s
C (117)CCA 现时成本会计 &@Be2!%'9K
C (118)center 中心 'u |c
C (119)changeover time 变更时间
v<(
C (120)chartered entity 特许经济个体 <;Zmjeb+#
C (121)cheque 支票 OA"q[s
C (122)cheque register 支票登记薄 h'&%>Q
2
C (123)coin analysis 零钱分类 \ Et3|Iv
C (124)classification 分类 o!ebs0
C (125)clock card 工时卡 l#Y,R 0
C (126)code 代码 (\YltC@q%
C (127)commitment accounting 承诺确认会计 Q:k}Jl
C (128)common cost 共同成本 FZslv"F
C (129)company limited byguarantee 有限担保责任公司 +Kbjzh3<wG
C (130)company limited shares 股份有限公司 !58@pLJw
C (131)competitive position 竞争能力状况 PKg@[<g43
C (132)concept 概念 |_aa&v~
C (133)conglomerate 跨行业企业 &H/'rd0M
C (134)consistency concept 一致性概念 DjQFi
C (135)consolidated accounts 合并报表 65$+{
s
C (136)consolidation accounting 合并会计 Doyx[zZ
C (137)consortium 财团 "8jf81V*
C (138)contingency plan 应急计划 41?HY{&2
C (139)contingent liabilities 或有负债 \B,@`dw
C (140)continuous operation 连续生产
>rKIG~P_
C (141)contra 抵消 =QiI :|eRA
C (142)contract cost 合同成本 Ata:^qI
C (143)contract costing 合同成本计算 P'[3Fqe
C (144)contribution 贡献毛益 9} M?P
C (145)contribution centre 贡献中心 W_(j3pV?Ml
C (146)contribution chart 贡献图 ARwD~
Tr
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 tq6!`L }3
C (148)contribution to salesration 贡献毛益对销售比率 ryUQU^v
C (149)control 控制 a:IC)]j$_
C (150)control account 控制帐户 f=gW]x7'R+
C (151)control limits 控制限度 O$j7i:G'5
C (152)controllability concept 可控制概念
RF4vtQC=
C (153)controllable cost 可控制成本 'RYIW/a
C (154)conversion cost 加工成本 YdC6k?tzS
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 3z9d!I^>k
C (156)corporate appraisal 公司评估 n QZwC
C (157)corporate planning 公司计划 %JD,$pPs
C (158)corporate social reporting 公司社会报告
KD7dye
C (159)corporation 股份公司 &zeyE;/Hj
C (160)cost 成本 e9 5Lo+:f
C (161)cost account 成本帐户 P& -Qc
C (162)cost accounting 成本会计 })8N5C+KU
C (163)cost accounting manual 成本手册 rt~d6|6
C (164)cost accounts calendar 成本报表的日历时间 Pz |>
"'
C (165)cost adjustment 成本调整 /dQl)tL
C (166)cost allocation 成本分配 QIvVcfM^
C (167)cost apportionment 成本分摊 {Y=WW7:Qx
C (168)cost attribution 成本归属 1&evG-#<:
C (169)cost audit 成本审计 @oY~..d`
C (170)cost behaviour 成本性态 A _
N;
C (171)cost benefit analysis 成本效益分析 2E/"hQw
C (172)cost center 成本中心 )E@.!Ut4o
C (173)cost driver 成本动因