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注会《审计》英语常用词汇 c!6v-2ykv
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1.audit 审计 liPrxuP`
2.attestation 鉴证 A]0R?N9wb_
3.credibility 可信赖程度 N7"cMAs\G
4.audit of financial statements 财务报表审计 5,MM`:{{
5.agreed-upon procedures 执行商定程序 n]#YL4j
6.high levels of assurance 高水平保证 8BAe6-*S8
7.compilation 编制 hk5!$#^
8.reliability 可靠性 E]~#EFc
9.relevance 相关性 GPh;r7xg6
10.professional skepticism 职业谨慎 -
i2^ eZl
11.objectivity 客观性 81|[Y'f
12. professional competence 专业胜任能力 `$1A;wg<
13.Senior/CPA-in-charge 项目经理 ,x&WE@tD|
14.audit engagement letter 业务约定书 wS|k3^OV%
15.recurring audit 连续审计 &?QKWxN
16.the client 委托人 a] c03$f K
17.change CPA 更换注册会计师 ?E!M%c@,
18.the existing CPA 现任注册会计师 o<48' >[
19.the successor CPA 后任注册会计师 .{t5_,P
20.the preceding CPA前任注册会计师 nt>3 i! l
21.issue the audit report 出具审计报告 b)Nd}6}<?
22.expert 专家 X{cB%t
o
23.the board of directors 董事会 8u)>o*
:
24.knowledge of the entity‘ s business 了解被审计单位情况 q/*veL
25.assess material misstatement risks评估重大错报风险 k}g4?
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
z [[qrR
27.a general knowledge of —— 初步了解―――的情况 U+B{\38
28.a more knowledge of—— 进一步了解的情况 :dipk,b?n
29.the prior year‘s working papers 以前年度工作底稿 ?
}ff O
30.minutes of meeting 会议纪要 <^>
nR3E
31.business risks 经营风险 s7}-j2riq
32.appropriateness 适当性 mvpcRe
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33.accounting estimate 会计估计 |a7Kn/[`,
34.management representations 管理层声明 \25
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35.going concern assumption 持续经营假设 ;>ml@@Z
36.audit plan 审计计划 :##$-K*W"
37.significant audit areas 重点审计领域 GKWsJO5 n
38.error 错误 GJU(1%-
39.fraud舞弊 eW<NDI&b
40.modified or additional procedures 修改或追加审计程序 J0&-UnJ
41.misappropriation of assets 侵占资产 x76;wQ
42.transactions without substance 虚假交易 p<D@l2vt
43.unusual pressures 异常压力 wU'+4N".
44.the suspected noncompliance 涉嫌存在违法行为 /:
-&b#+
45.materialiy 重要性 Y#9bM$x7
46.exceed the materiality level 超过重要性水平 t; #@t/`
47.approach the materiality level 接近重要性水平 yZ=O+H
48.an acceptably low level 可接受水平 be-HF;lZe'
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 1jzu-s,F
50.misstatements or omissions 错报或漏报 $rQ7"w J
51.aggregate 总计 TT;ls<(Lg
52.subsequent events 期后事项 Ed0}$b
53.adjust the financial statements 调整财务报表 *@@dO_%6
54.perform additional audit procedures 实施追加的审计程序 }vP(SF6
55.audit risk 审计风险 PS!or!m
56.detection risk 检查风险 @>ys,dy
57.inappropriate audit opinion 不适当的审计意见 '.%Omc
58.material misstatement 重大的错报 73u97oe>1
59.tolerable misstatement 可容忍错报 ]T5\LNyN
60.the acceptable level of detection risk 可接受的检查风险 4k{xo~+%,
61.assessed level of material misstatement risk 重大错报风险的评估水平 \TzBu?,v8
62.simall business 小规模企业 Vy/G-IASb
63.accounting system 会计系统 >*B59+1P
64.test of control 控制测试 q3v5gz^t
65.walk-through test 穿行测试 `DGI|3
66.communication 沟通 NyC&j`d
67.flow chart 流程图 VL"Cxs
68.reperformance of internal control 重新执行 M;AvOk|&
69.audit evidence 审计证据 keQRS+9
70.substantive procedures 实质性程序 ?%ltoezf
71.assertions 认定 `l70i2xcj
72.esistence 存在 Z"Q9^;0%
73.occurrence 发生 #_3ZF"[zq
74.completeness 完整性 gE*7[*2?t
75.rights and obligations 权利和义务 q TWQ!
76.valuation and allocation 计价和分摊 H;AMRL o4z
77.cutoff 截止 hfc~HKLC
78.accuracy 准确性 3
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79.classification 分类 .n.N.e
80.inspection 检查 Hd-g|'^K
81.supervision of counting 监盘 5mL4Zq"
82.observation 观察 L"c.15\
83.confirmation 函证 7#Fcn
84.computation 计算 N3KI6p6 \
85.analytical procedures 分析程序 G|t0no\f
86.vouch 核对 iW9
87.trace 追查 S5H}
88.audit sampling 审计抽样 f4 +P2j
89.error 误差 ^)
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90.expected error 预期误差 3)e{{]6
91.population 总体 )L":I
92.sampling risk 抽样风险 {5ehm
93.non- sampling risk 非抽样风险 5V/]7>b1
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 o7PS1qcya<
96.tolerable error 可容忍误差 $Dv5TUKw
97.the risk of under reliance 信赖不足风险 T.%yeJiE
98.the risk of over reliance 信赖过度风险 H|`D3z.c
99.the risk of incorrect rejection 误拒风险 Ix(,gDN
100. the risk of incorrect acceptance 误受风险 ESFJN}Q%0.
101.working trial balance 试算平衡表 K,PN:
102.index and cross-referencing 索引和交叉索引 Ui1s]R
103.cash receipt 现金收入 ,5T1QWn^f
104.cash disbursement 现金支出 &b%2Jx[+
105.bank statement 银行对账单 b8%
TwYp
106.bank reconciliation 银行存款余额调节表 at\u7>;.^k
107.balance sheet date 资产负债表日 5vS[{;<&
108.net realizable value 可变现净值 '<e$ c
109.storeroom 仓库 MlS5/9m@^
110.sale invoice 销售发票 UbIUc}ge
111.price list 价目表 ?V~vP%1
112.positive confirmation request 积极式询证函 >xF&>SDC
113.negative confirmation request 消极式询证函 VS7
114.purchase requisition 请购单 NP4u/C<
115.receiving report 验收报告 #_IuB) qy
116.gross margin 毛利 Dwr" -
117.manufacturing overhead 制造费用 H _| re
118.material requisition 领料单 `]l|YQz\
119.inventory-taking 存货盘点 PAC=LQn&
120.bond certificate 债券 1TGE>HG
121.stock certificate 股票 JIYzk]Tj
122.audit report 审计报告 xDS]k]/(T
123.entity 被审计单位 *
L Y6hph"
124.addressee of the audit report 审计报告的收件人 DH i@ujr
125.unqualified opinion 无保留意见 U1rr=h
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126.qualified opinion 保留意见 RHbbj}B
127.disclaimer of opinion 无法表示意见 /Ah'KN|EN
128.adverse opinion 否定意见 JnqP`kYbTE
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A (1)ABC 作业基础成本计算 ]HXHz(?;F
A (2)absorbed overhead 已吸收制造费用 NMC0y|G
A (3)absorption costing 吸收成本计算 s%~Nx3,
A (4)account 账户,报表 XVo+ <&
A (5)accounting postulate 会计假设 >r}?v3QW
A (6)accounting series release 会计公告文件 1M55!b
A (7)accounting valuation 会计计价 n\BV*AH
A (8)account sale 承销清单 ,R7j9#D
A (9)accountability concept 经营责任概念 XW^Pz(
A (10)accountancy 会计职业 t56PzT'M
A (11)accountant 会计师 ^Q+z^zlC
A (12)accounting 会计 ?
s)6 YF
A (13)agency cost 代理成本 bTAY5\wB
A (14)accounting bases 会计基础 Yn?Xo_Y
A (15)accounting manual 会计手册 -r~9'aEs
A (16)accounting period 会计期间 d@b2XCh<K
A (17)accounting policies 会计方针 Are0Nj&?
A (18)accounting rate of return 会计报酬率 p u?COA
A (19)accounting reference date 会计参照日 ~,8#\]xR
A (20)accounting reference period 会计参照期间 "&;X/~j
A (21)accrual concept 应计概念 !tx.2m*5
A (22)accrual expenses 应计费用 &h7
n>q
A (23)acid test ration 速动比率(酸性测试比率) F8/n;
A (24)acquisition 购置 DFRgn
A (25)acquisition accounting 收购会计 +Oo-8f*
A (26)activity based accounting 作业基础成本计算 K
ilN`?
EJ
A (27)adjusting events 调整事项 a^[s[j#^,
A (28)administrative expenses 行政管理费 yWT1CID
A (29)advice note 发货通知 qa8?bNd'f
A (30)amortization 摊销 &wu1Zz[qcz
A (31)analytical review 分析性检查 )U]q{0`
A (32)annual equivalent cost 年度等量成本法 \.P#QVuQ
A (33)annual report and accounts 年度报告和报表 vv5rA 6+
A (34)appraisal cost 检验成本 K_.|FEV
A (35)appropriation account 盈余分配账户 o>
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A (36)articles of association 公司章程细则 g1l:k1\Ht
A (37)assets 资产
[;:ocy
A (38)assets cover 资产保障 FBzsM7]j
A (39)asset value per share 每股资产价值 j|p=JrCJ
A (40)associated company 联营公司 ?hURNlR_Q
A (41)attainable standard 可达标准 ``{GU}n
[`bK {Dq2
A (42)attributable profit 可归属利润 I9#l2<DYlX
A (43)audit 审计 28-z
A (44)audit report 审计报告 ]zIIi%
A (45)auditing standards 审计准则 bh sCeH
A (46)authorized share capital 额定股本 0Xn,q]@Z
A (47)available hours 可用小时 t9lf=+%s
A (48)avoidable costs 可避免成本 ]j$(so"
B (49)back-to-back loan 易币贷款 B=}QgXg
B (50)backflush accounting 倒退成本计算 Kf,An
Kkn'
B (51)bad debts 坏帐 i;IhsKO0R
B (52)bad debts ratio 坏帐比率 =fB"T+
B (53)bank charges 银行手续费 $_\x}`c~.
B (54)bank overdraft 银行透支 `v2Xp3o4f
B (55)bank reconciliation 银行存款调节表 ) <w`:wD
B (56)bank statement 银行对账单 wqzpFPk(
B (57)bankruptcy 破产 P9q=tC3^
B (58)basis of apportionment 分摊基础 ''z]o#=^9
B (59)batch 批量 *Aug7
HlS
B (60)batch costing 分批成本计算 2)QZYgfh
B (61)beta factor B(市场)风险因素 3m$Qd#|
B (62)bill 账单 V<ilv<
B (63)bill of exchange 汇票 #hXvGon$?
B (64)bill of landing 提单 lJx5scN[
B (65)bill of materials 用料预计单 2zX9c<S=5
B (66)bill payable 应付票据 "t-9q
B (67)bill receivable 应收票据 {/48n83n
B (68)bin card 存货记录卡 @zLyG#kHY
B (69)bonus 红利 #v
6<9>%
B (70)book-keeping 薄记 ~Ra8(Koc
D
B (71)Boston classification 波士顿分类 :$P1ps3B
B (72)breakeven chart 保本图 gp'k(rGH
B (73)breakeven point 保本点 "\5 T
6
B (74)breaking-down time 复位时间 z('t#J
!b
B (75)budget 预算 3Jj&wHp]
B (76)budget center 预算中心 3Lv5>[MnN
B (77)budget cost allowance 预算成本折让 ]4K4Nh~
B (78)budget manual 预算手册 >8$Lqj^i
B (79)budget period 预算期间 zpzxCzU
B (80)budgetary control 预算控制 95ix~cH3q
B (81)budgeted capacity 预算生产能力 K&T.~2'
>
B (82)burden 制造费用 nm%7 e!{m
B (83)business center 经营中心 Z4gn7
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B (84)business entity 营业个体 WQBV~.<Yv
B (85)business unit 经营单位 /`y^z"!
B (86)buy-out management 管理性购买产权 ,<s:*
k
B (87)by-product 副产品 b+$wx~PLi
C (88)called-up share capital 催缴股本 .4<lw
C (89)capacity 生产能力 zp``e;gY
C (90)capacity ratios 生产能力比率 ph%t
#R
C (91)capital 资本 jQBn\^w
C (92)capital assets pricing model资本资产计价模式 nFn}
C (93)capital commitment 承诺资本 i#*lK7
C (94)capital employed 已运用的资本 ]A1'+!1$
C (95)capital expenditure 资本支出 F9A
5}/\
C (96)capital expenditureauthorization 资本支出核准 \#F>R,
C (97)capital expenditure control 资本支出控制 E, oR.B
C (98)capital expenditure proposal资本支出申请 ^_W] @m2
C (99)capital funding planning 资本基金筹集计划 $)6M@S
C (100)capital gain 资本收益 4sC)hAx&f
C (101)capital investment appraisal资本投资评估 5Ux= 5a
C (102)capital maintenance 资本保全 S?c<Lf~W
C (103)capital resource planning 资本资源计划 "x
3C3Zu.;
C (104)capital surplus 资本盈余 ]c6h'}
C (105)capital turnover 资本周转率 x]4>f[>*>
C (106)card 记录卡 u
Qg$hS
C (107)cash 现金 BE54L+$p
C (108)cash account 现金账户 OgHqF,0MN
C (109)cash book 现金账薄 z$M-UxY
C (110)cash cow 金牛产品 joNV4v"=`
C (111)cash flow 现金流量 g?cxqC<
C (112)cash discounted 现金贴现 mSO7 r F
C (113)cash flow budget 现金流量预算 *V[I&dKq
C (114)cash flow statement 现金流量表 O.-A)S@
C (115)cash ledger 现金分类账
J2Qt! -
C (116)cash limit 现金限额 d vo|9 >
C (117)CCA 现时成本会计 ^E~1%Md.
C (118)center 中心 7c6-
o"A
C (119)changeover time 变更时间 o5m]Gqa
C (120)chartered entity 特许经济个体 TJZar Nc$
C (121)cheque 支票 HC6v#-( `{
C (122)cheque register 支票登记薄 `L!L=.}4
C (123)coin analysis 零钱分类 Zvra > %
C (124)classification 分类 ?>gr9w\
C (125)clock card 工时卡 Cj/!m
C (126)code 代码 u7 <VD
C (127)commitment accounting 承诺确认会计 O:imX>|u
C (128)common cost 共同成本 BbPRPkV
C (129)company limited byguarantee 有限担保责任公司 !"'6$"U\K
C (130)company limited shares 股份有限公司 #CW{y?=
C (131)competitive position 竞争能力状况 :Smyk.B2!
C (132)concept 概念 [*5hx_4%B
C (133)conglomerate 跨行业企业 k"m+i
C (134)consistency concept 一致性概念 [<d_#(]h'
C (135)consolidated accounts 合并报表 .LbAR
u
C (136)consolidation accounting 合并会计 (Bv~6tj~J
C (137)consortium 财团 m8+
EMBl
C (138)contingency plan 应急计划 Oh,Xjel
C (139)contingent liabilities 或有负债 *_H]?&
C (140)continuous operation 连续生产 xmfZ5nVL
C (141)contra 抵消 *nv^s
C (142)contract cost 合同成本 p1T0FBV
L
C (143)contract costing 合同成本计算 `B$Pk0>5r
C (144)contribution 贡献毛益 0<^Qj.(9
C (145)contribution centre 贡献中心 vJsg6oH
C (146)contribution chart 贡献图 BA8!NR|
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Ag&K@ %|*
C (148)contribution to salesration 贡献毛益对销售比率 ~4xn^.w
C (149)control 控制 rX)_!mR
C (150)control account 控制帐户 E!>MJlA:k6
C (151)control limits 控制限度 Yjl:i*u/
C (152)controllability concept 可控制概念 90ov[|MkM
C (153)controllable cost 可控制成本 }%^
3
C (154)conversion cost 加工成本 D z[,;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 *qxv"PptX
C (156)corporate appraisal 公司评估 7|o}m}yVx
C (157)corporate planning 公司计划 1@F>E;YjL=
C (158)corporate social reporting 公司社会报告 lsgZ
C (159)corporation 股份公司 ;q#Pl!*5
C (160)cost 成本 _ D"S
C (161)cost account 成本帐户 xlh<}Vtp
C (162)cost accounting 成本会计 IGlM}
?x
C (163)cost accounting manual 成本手册 H;[?8h(
C (164)cost accounts calendar 成本报表的日历时间 OM`Ws5W}f
C (165)cost adjustment 成本调整 NceK>::56
C (166)cost allocation 成本分配 PWO5R]
C (167)cost apportionment 成本分摊 m6Qm }""
C (168)cost attribution 成本归属 iRM ?_|
C (169)cost audit 成本审计 7y$U$6
C (170)cost behaviour 成本性态 Ri*mu*r\}
C (171)cost benefit analysis 成本效益分析 g!z &lQnZ
C (172)cost center 成本中心 `7.$
A U
C (173)cost driver 成本动因