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注会《审计》英语常用词汇 U[pR`u
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1.audit 审计 ZKS]BbMZa
2.attestation 鉴证 Ea[SS@'R
3.credibility 可信赖程度 Rto/-I0l
4.audit of financial statements 财务报表审计 yJw.z#bB#
5.agreed-upon procedures 执行商定程序 OSJL,F,
6.high levels of assurance 高水平保证 &[|Z2}
7.compilation 编制 on7?V<
8.reliability 可靠性 1yS:`
9.relevance 相关性 D;:p6q}hT
10.professional skepticism 职业谨慎 bvl!^xO]
11.objectivity 客观性 -23sm~`
12. professional competence 专业胜任能力 |*~SR.[`
13.Senior/CPA-in-charge 项目经理 !6 kn>447Y
14.audit engagement letter 业务约定书 #/t+h#jG
15.recurring audit 连续审计 ~A(^<
16.the client 委托人 '~{kR=+
17.change CPA 更换注册会计师 Lq#!}QcW=
18.the existing CPA 现任注册会计师 y
:QnK0
19.the successor CPA 后任注册会计师 i_y%HG
20.the preceding CPA前任注册会计师 -|:mRAe
21.issue the audit report 出具审计报告 fndH]Yp
22.expert 专家 dA#'HMh@
23.the board of directors 董事会 {(d 6of`C_
24.knowledge of the entity‘ s business 了解被审计单位情况 sZ"(#g;3<
25.assess material misstatement risks评估重大错报风险 Wq25, 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 !Ks<%;
rb
27.a general knowledge of —— 初步了解―――的情况 |lIgvHgg
28.a more knowledge of—— 进一步了解的情况 Kciz^)
'Z
29.the prior year‘s working papers 以前年度工作底稿 5p7i9"tgn
30.minutes of meeting 会议纪要 :c:}_t{%
31.business risks 经营风险 \h}sA
32.appropriateness 适当性 %mS>v|
33.accounting estimate 会计估计 Gg^gK*D
34.management representations 管理层声明 !W b
Q9o
35.going concern assumption 持续经营假设 CE4Kc33OU|
36.audit plan 审计计划 EQy~ ^7V B
37.significant audit areas 重点审计领域 ]0")iY_
38.error 错误 C)cuy7<
39.fraud舞弊 rj2
9$d?Y9
40.modified or additional procedures 修改或追加审计程序 5',&8
41.misappropriation of assets 侵占资产 #Fh:z4
42.transactions without substance 虚假交易 OFZo"XtF
43.unusual pressures 异常压力 a!&<jM
44.the suspected noncompliance 涉嫌存在违法行为 (ul_bA+
45.materialiy 重要性 0<Rq
46.exceed the materiality level 超过重要性水平 8wCB}q C
47.approach the materiality level 接近重要性水平 CSzu$Hnq
48.an acceptably low level 可接受水平 .sZ"|j9m
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 m-9ChF:U
50.misstatements or omissions 错报或漏报 )|&FBz;
51.aggregate 总计 @f#6Nu
52.subsequent events 期后事项 9$ixjkIg
53.adjust the financial statements 调整财务报表 h\|T(597.
54.perform additional audit procedures 实施追加的审计程序 Lo
O"d'{
55.audit risk 审计风险 ,H]S-uK~
56.detection risk 检查风险 q3u:Tpn4%
57.inappropriate audit opinion 不适当的审计意见 o}L\b,])
58.material misstatement 重大的错报 QOv@rP/
59.tolerable misstatement 可容忍错报
*n9=Q9
60.the acceptable level of detection risk 可接受的检查风险 A ?[Wfq|
61.assessed level of material misstatement risk 重大错报风险的评估水平 v|rBOv
62.simall business 小规模企业 nYTPcT4x|
63.accounting system 会计系统 fHgvh&FU
64.test of control 控制测试 *3(mNpi{_
65.walk-through test 穿行测试 <@>l9_
=R
66.communication 沟通 u"U7aYGkY
67.flow chart 流程图 l(Uwci
68.reperformance of internal control 重新执行 r_Pi)MPc
69.audit evidence 审计证据 dSE"G>l8
70.substantive procedures 实质性程序 'On%p|s)H
71.assertions 认定 Yo}QW;,g
72.esistence 存在 kq>I?wg
73.occurrence 发生 15kkf~Z<t
74.completeness 完整性 GjX6
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75.rights and obligations 权利和义务 l-8rCaq&J
76.valuation and allocation 计价和分摊 0>ce~KU
77.cutoff 截止 ? RID4xu!
78.accuracy 准确性 CS;4 ysNf
79.classification 分类 +6(\7?
80.inspection 检查 Eg_ram`\R
81.supervision of counting 监盘 OyIIJ!(
82.observation 观察 $nNCBC=
83.confirmation 函证 ,HK-mAH
84.computation 计算 &[5pR60
85.analytical procedures 分析程序 OgCz[QXr_
86.vouch 核对 m(^nG_eX
87.trace 追查 6P0
2=
88.audit sampling 审计抽样 1P G"IaOb
89.error 误差 Cq}E5M
90.expected error 预期误差 3qy4nPg
91.population 总体 R|]n;*y
92.sampling risk 抽样风险 ]3L/8]:
93.non- sampling risk 非抽样风险 _W>xFBy
94.sampling unit 抽样单位 *_K*GCy
95.statistical sampling 统计抽样 gCx#&
aXS
96.tolerable error 可容忍误差 $-paYQ4
97.the risk of under reliance 信赖不足风险 G
BM8:IG \
98.the risk of over reliance 信赖过度风险 cT
nC
99.the risk of incorrect rejection 误拒风险 @jKB[S;JSn
100. the risk of incorrect acceptance 误受风险 L fZF
101.working trial balance 试算平衡表 I
MG^L
102.index and cross-referencing 索引和交叉索引 {=ATRwUL
103.cash receipt 现金收入 BCh|^Pk
104.cash disbursement 现金支出 v4,Dt
105.bank statement 银行对账单 A5Lzd
106.bank reconciliation 银行存款余额调节表 kG`&Z
9P
107.balance sheet date 资产负债表日 !gJw?(8"
108.net realizable value 可变现净值 m{r#o?
109.storeroom 仓库 ?$VkMu$2k
110.sale invoice 销售发票 wJh/tb=$o
111.price list 价目表 ^p3W}D
112.positive confirmation request 积极式询证函 +tJ 7ZR%
113.negative confirmation request 消极式询证函 _IWLC{%V
114.purchase requisition 请购单 4u#TKr.
115.receiving report 验收报告 E[<*Al+N
116.gross margin 毛利 $ByP 9=|
117.manufacturing overhead 制造费用 [OR"9W&
118.material requisition 领料单 bbT$$b-
119.inventory-taking 存货盘点 -!
^D8^s
120.bond certificate 债券 /|isRh|
121.stock certificate 股票 /dHIm`. Z
122.audit report 审计报告 od^ylg>K
123.entity 被审计单位 mp
z3o\n
124.addressee of the audit report 审计报告的收件人 &_74h);2I:
125.unqualified opinion 无保留意见 %Rk
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126.qualified opinion 保留意见 Nt/hF>"7
127.disclaimer of opinion 无法表示意见 pj7v{H +
128.adverse opinion 否定意见 z, n[}Q#u
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A (1)ABC 作业基础成本计算 n/S+0uT
A (2)absorbed overhead 已吸收制造费用 I{=Yuc
A (3)absorption costing 吸收成本计算 A#Y:VavQ?
A (4)account 账户,报表 s;-AZr)
A (5)accounting postulate 会计假设 13+.>
A (6)accounting series release 会计公告文件 JX{_,2*$
A (7)accounting valuation 会计计价 b7
B|$T,
A (8)account sale 承销清单 `\f 3Ij,
A (9)accountability concept 经营责任概念 ?hViOh$.
A (10)accountancy 会计职业 M{4XNE]m
A (11)accountant 会计师 {(I":rt#
A (12)accounting 会计 : [7O=[pk
A (13)agency cost 代理成本 KD?b|y@
A (14)accounting bases 会计基础 Udq!YXE0
A (15)accounting manual 会计手册 mi[8O$^iJ
A (16)accounting period 会计期间 Y=5P=wE
A (17)accounting policies 会计方针 <. *bJ
A (18)accounting rate of return 会计报酬率 %Aqf=R_^
A (19)accounting reference date 会计参照日 ILqBa:J
A (20)accounting reference period 会计参照期间 wxYGr`f
A (21)accrual concept 应计概念 g/VV2^,
A (22)accrual expenses 应计费用 7VL|\^Y `q
A (23)acid test ration 速动比率(酸性测试比率)
]sJC%/
A (24)acquisition 购置 5lM2nhlf'b
A (25)acquisition accounting 收购会计 h~ZLULW)B
A (26)activity based accounting 作业基础成本计算 J_?v=dW`
A (27)adjusting events 调整事项 B9Hib1<8
A (28)administrative expenses 行政管理费 );kD0FO1|
A (29)advice note 发货通知 y
G3aF(
A (30)amortization 摊销 vrcIwCa
A (31)analytical review 分析性检查 !F.h+&^D;
A (32)annual equivalent cost 年度等量成本法 #'0Yzh]qc
A (33)annual report and accounts 年度报告和报表 n4
y]h
A (34)appraisal cost 检验成本 `.J17mQe"
A (35)appropriation account 盈余分配账户 :q?#$?
A (36)articles of association 公司章程细则 "%p7ft
A (37)assets 资产 i1!1'T8
A (38)assets cover 资产保障 niKfat?
A (39)asset value per share 每股资产价值 &BRa5`
A (40)associated company 联营公司 EC
1|$Co
A (41)attainable standard 可达标准 aYDo0?kF'
|0Xf":
A (42)attributable profit 可归属利润 2`TV(U@
A (43)audit 审计 ~?FhQd\Q
A (44)audit report 审计报告 M X8|;t
A (45)auditing standards 审计准则 j[.nk
A (46)authorized share capital 额定股本 dDIR~!T
A (47)available hours 可用小时 +@~WKa
A (48)avoidable costs 可避免成本 m uy^>2p
B (49)back-to-back loan 易币贷款 I7~) q`
B (50)backflush accounting 倒退成本计算 =^i K^)
B (51)bad debts 坏帐 8QZI(Xe9r
B (52)bad debts ratio 坏帐比率 ~$J(it-a
B (53)bank charges 银行手续费 >7zC-3
B (54)bank overdraft 银行透支 H!&_Tv[
B (55)bank reconciliation 银行存款调节表 y^ |u'XK
B (56)bank statement 银行对账单 QXN_ ?E,g/
B (57)bankruptcy 破产 WgqSw%:$H
B (58)basis of apportionment 分摊基础 n\3
#69VY
B (59)batch 批量 U3Z=X TB
B (60)batch costing 分批成本计算 0Q`v#$?":
B (61)beta factor B(市场)风险因素 L!lmy&1
B (62)bill 账单 G}9f/$'3
B (63)bill of exchange 汇票 bd~m'cob>
B (64)bill of landing 提单 }\Rmwm-
B (65)bill of materials 用料预计单 f:ObI
B (66)bill payable 应付票据 zX4RqI
B (67)bill receivable 应收票据 1l"2 ~k
B (68)bin card 存货记录卡 R$8{f:Pj
B (69)bonus 红利 cw
{TS
B (70)book-keeping 薄记 7HBf^N.
B (71)Boston classification 波士顿分类 }cr'o"4
B (72)breakeven chart 保本图 %l!?d`?
B (73)breakeven point 保本点 *LU/3H|}
B (74)breaking-down time 复位时间 C5 Q!_x(
B (75)budget 预算 )c{>@WM~
B (76)budget center 预算中心 )38%E;T{X
B (77)budget cost allowance 预算成本折让 e-`.Ht
B (78)budget manual 预算手册 {;u,04OVK
B (79)budget period 预算期间 oV
0T
B (80)budgetary control 预算控制 ]i$0s
B (81)budgeted capacity 预算生产能力 .JXEw%I@
B (82)burden 制造费用 ,1#? 0q
B (83)business center 经营中心 J\Pb/9M/
B (84)business entity 营业个体 ws+ '*7
B (85)business unit 经营单位 lz~^*\ F
B (86)buy-out management 管理性购买产权 :sJ7Wok6~
B (87)by-product 副产品 nOvR, 6
C (88)called-up share capital 催缴股本 ~x\uZ^:
C (89)capacity 生产能力 Syy{ ^Ae}
C (90)capacity ratios 生产能力比率 6]Hwr_/tk
C (91)capital 资本 zMFTkDY
C (92)capital assets pricing model资本资产计价模式 E|"SMA,
C (93)capital commitment 承诺资本 94BH{9b5
C (94)capital employed 已运用的资本 =g9n =spAn
C (95)capital expenditure 资本支出 YWl#!"-
C (96)capital expenditureauthorization 资本支出核准 8qg%>ZU4d
C (97)capital expenditure control 资本支出控制 jts0ZFHc-
C (98)capital expenditure proposal资本支出申请 gVfFEF.
C (99)capital funding planning 资本基金筹集计划 EXCE^
Vw
C (100)capital gain 资本收益 b>OB}Is
C (101)capital investment appraisal资本投资评估 JM|HnyI
C (102)capital maintenance 资本保全 d
X cbS<
C (103)capital resource planning 资本资源计划 >nghFm
C (104)capital surplus 资本盈余 DJ, LQj
C (105)capital turnover 资本周转率 5p[}<I{
C (106)card 记录卡 0vm> *M*p
C (107)cash 现金 V2Vr7v=Y"
C (108)cash account 现金账户 #XDgvX >
C (109)cash book 现金账薄 CvY+b^ ;
C (110)cash cow 金牛产品 #y:D{%Wp
C (111)cash flow 现金流量 noxJr/A]
C (112)cash discounted 现金贴现 `|ie#L(:7/
C (113)cash flow budget 现金流量预算 1n8[
fgz
C (114)cash flow statement 现金流量表 Kd5'2"DI
C (115)cash ledger 现金分类账 >o?v[:u*
C (116)cash limit 现金限额 4|`>}Nu
C (117)CCA 现时成本会计 ~V8z%s@
C (118)center 中心 1y'Y+1.<
C (119)changeover time 变更时间 -+rzc&h
C (120)chartered entity 特许经济个体 RhE~-b[X
C (121)cheque 支票 :snO*Zg
C (122)cheque register 支票登记薄 yDafNH
C (123)coin analysis 零钱分类 M,]|L c h
C (124)classification 分类 o6[.$C
C (125)clock card 工时卡 ^9[Q;=R
C (126)code 代码 2IJK0w@
C (127)commitment accounting 承诺确认会计 }L_YpG7
C (128)common cost 共同成本 b"h'7 C/
C (129)company limited byguarantee 有限担保责任公司 Gaix6@X6'
C (130)company limited shares 股份有限公司 rL{R=0
C (131)competitive position 竞争能力状况 QhZg{v[d
C (132)concept 概念 ]y0Y (
C (133)conglomerate 跨行业企业 ]c/E7|0Q
C (134)consistency concept 一致性概念 |"gL{De
C (135)consolidated accounts 合并报表 0kkDlWkzo
C (136)consolidation accounting 合并会计 m\`>N_4*9
C (137)consortium 财团 )\akIA
C (138)contingency plan 应急计划 I%3[aBz4
C (139)contingent liabilities 或有负债 HT;^u"a~
C (140)continuous operation 连续生产 h !^=
c
C (141)contra 抵消 tqGrhOt
C (142)contract cost 合同成本 K;RH,o1
C (143)contract costing 合同成本计算 WoEK #,I;
C (144)contribution 贡献毛益 ;,&cWz
C (145)contribution centre 贡献中心 }
D#:NlMp
C (146)contribution chart 贡献图 &jP1Q3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 4@PA+(kvS
C (148)contribution to salesration 贡献毛益对销售比率 RuPnWx!
C (149)control 控制 .e~"+Pe6b
C (150)control account 控制帐户 v-1}&K
C (151)control limits 控制限度 M13HD/~O
C (152)controllability concept 可控制概念 /|0-O''
C (153)controllable cost 可控制成本 k;l3^kTy
C (154)conversion cost 加工成本 3Qy@^"
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <Y]LY
_(
C (156)corporate appraisal 公司评估 "n%s>@$
C (157)corporate planning 公司计划 W7S~~
C (158)corporate social reporting 公司社会报告 UY',n,
C (159)corporation 股份公司 'FErk~}/4s
C (160)cost 成本 'UX.Q7W
C (161)cost account 成本帐户 OEW'bT)
C (162)cost accounting 成本会计 Og\k5.! ,
C (163)cost accounting manual 成本手册 0
pZvW
C (164)cost accounts calendar 成本报表的日历时间 cM#rus?)+
C (165)cost adjustment 成本调整 b:dN )m
C (166)cost allocation 成本分配 'R7 \
C (167)cost apportionment 成本分摊 -> cL)
C (168)cost attribution 成本归属 y{ur'**l
C (169)cost audit 成本审计 ~a
ob@(
C (170)cost behaviour 成本性态 4{P+p!4
C (171)cost benefit analysis 成本效益分析 q(KjhM
C (172)cost center 成本中心 aB,-E>+
C (173)cost driver 成本动因