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注会《审计》英语常用词汇 YeQX13C"Z
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1.audit 审计 f`Nu]#i
2.attestation 鉴证 <_+8 c{G
3.credibility 可信赖程度 {r"HR%*u
4.audit of financial statements 财务报表审计 KM6r}CDHs
5.agreed-upon procedures 执行商定程序 ?Gb
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6.high levels of assurance 高水平保证 vCJjZ%eO%D
7.compilation 编制 8p5u1 ;2
8.reliability 可靠性 4H'9y3dk
9.relevance 相关性 g$ h!:wW
10.professional skepticism 职业谨慎 a}yJ$6xi
11.objectivity 客观性 MDRSI g
12. professional competence 专业胜任能力 d(tq;2-
13.Senior/CPA-in-charge 项目经理 hod|o1C&
14.audit engagement letter 业务约定书 q
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15.recurring audit 连续审计 "|hmiMdGB
16.the client 委托人 [bAv|;
17.change CPA 更换注册会计师 {2,V3*NF
18.the existing CPA 现任注册会计师 [p(Y|
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19.the successor CPA 后任注册会计师 2a{eJ89f
20.the preceding CPA前任注册会计师 {w2<;YXj!
21.issue the audit report 出具审计报告 RxqXGM`4
22.expert 专家 7%X$6N-X
23.the board of directors 董事会 t{$t3>p-t
24.knowledge of the entity‘ s business 了解被审计单位情况 {W0@lMr
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25.assess material misstatement risks评估重大错报风险 M$w^g8F27H
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 +s`n]1HC
27.a general knowledge of —— 初步了解―――的情况 $
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28.a more knowledge of—— 进一步了解的情况 PS>k67sI
29.the prior year‘s working papers 以前年度工作底稿 lGxG$0`;;
30.minutes of meeting 会议纪要
pJ{sBp_$
31.business risks 经营风险 JV@>dK8
32.appropriateness 适当性 [Ga9^e$Zv
33.accounting estimate 会计估计 #CM2FN:W
34.management representations 管理层声明 J=()
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35.going concern assumption 持续经营假设 sx6`
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36.audit plan 审计计划 ?R";EnD
37.significant audit areas 重点审计领域 JMoWA0f
38.error 错误 &cZD{Z
39.fraud舞弊 u+hzCCwtR
40.modified or additional procedures 修改或追加审计程序 7.]ZD`"Bb
41.misappropriation of assets 侵占资产 (HY|0Bgr
42.transactions without substance 虚假交易 C6GYhG]
43.unusual pressures 异常压力 |g@1qXO3
44.the suspected noncompliance 涉嫌存在违法行为 \OOj]gAe
45.materialiy 重要性 J6jrtLh
46.exceed the materiality level 超过重要性水平 T1Xm^{
47.approach the materiality level 接近重要性水平 Q|:\
48.an acceptably low level 可接受水平 ) ><{A
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 zp d4uto5
50.misstatements or omissions 错报或漏报 pmfyvkLS
51.aggregate 总计 _,5(HETE2
52.subsequent events 期后事项 t0/fF'GZD
53.adjust the financial statements 调整财务报表 >zXw4=J
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 N1_nBQF )
56.detection risk 检查风险 2&dtOyxo>
57.inappropriate audit opinion 不适当的审计意见 8%Pjx7'<
58.material misstatement 重大的错报 "",V\m
59.tolerable misstatement 可容忍错报 Uc\\..Cf
60.the acceptable level of detection risk 可接受的检查风险 e%"L79Of6)
61.assessed level of material misstatement risk 重大错报风险的评估水平 C5F}*]E[y
62.simall business 小规模企业 V"gnG](2l
63.accounting system 会计系统 |FH/Q-7[
64.test of control 控制测试 X=-pNwO
65.walk-through test 穿行测试 x2;92I{5C,
66.communication 沟通 U1dz:OG>
67.flow chart 流程图 +b
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68.reperformance of internal control 重新执行 Ip|7JL0Z
69.audit evidence 审计证据 pkhZW8O
70.substantive procedures 实质性程序 !<@Zf4
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71.assertions 认定 G.1pg]P!
72.esistence 存在 a(!:a+9WOP
73.occurrence 发生 X#IVjc:&L
74.completeness 完整性 ~,.Agx
75.rights and obligations 权利和义务 T5o9pmD
76.valuation and allocation 计价和分摊 s\_
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77.cutoff 截止 R:zjEhH)
78.accuracy 准确性 !\^c9Pg|v
79.classification 分类 vuA';,:~
80.inspection 检查 B$aboL2
81.supervision of counting 监盘 (V}D
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82.observation 观察 Qr$uFh/y
83.confirmation 函证 {}[S,L
84.computation 计算 19h8p>Sx0
85.analytical procedures 分析程序 zAS&L%^ tV
86.vouch 核对 WnU"&XZ
87.trace 追查 buq3t+0
88.audit sampling 审计抽样 S-g`rTx
89.error 误差 (yn!~El3
90.expected error 预期误差 IYb@@Jzo
91.population 总体 a'rN&*P
92.sampling risk 抽样风险 >i-cR4=LL{
93.non- sampling risk 非抽样风险 qVx0VR1:
94.sampling unit 抽样单位 1P@&xcvS\
95.statistical sampling 统计抽样 Cj,fP[p#7
96.tolerable error 可容忍误差 1vu=2|QN
97.the risk of under reliance 信赖不足风险 %#Fd0L
98.the risk of over reliance 信赖过度风险 >DpnIWn
99.the risk of incorrect rejection 误拒风险 j'I$F1>Te
100. the risk of incorrect acceptance 误受风险 {])F%Q_#cD
101.working trial balance 试算平衡表 Q];+?Pu.
102.index and cross-referencing 索引和交叉索引 8 }nA8 J
103.cash receipt 现金收入 ^3 F[^#"
104.cash disbursement 现金支出 R@u6mMX{N,
105.bank statement 银行对账单 %BC*h}KGH
106.bank reconciliation 银行存款余额调节表 pu=Q;E_f[
107.balance sheet date 资产负债表日 S2w
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108.net realizable value 可变现净值 x=gZ7$?A
109.storeroom 仓库 >n{(2bcFs
110.sale invoice 销售发票 4L(axjMYU
111.price list 价目表 M8Q-x-7
112.positive confirmation request 积极式询证函 Atzp\oO
113.negative confirmation request 消极式询证函 UXnd~DA
114.purchase requisition 请购单 <$K%u?
115.receiving report 验收报告 ;a*i*{\Rm
116.gross margin 毛利 \|L@
117.manufacturing overhead 制造费用 -6aGcPq
118.material requisition 领料单 (Rve<n6{A
119.inventory-taking 存货盘点 ?yU|;my
120.bond certificate 债券 /|bir6Y:
121.stock certificate 股票 -H#{[M8xX
122.audit report 审计报告 p3 qlVE
123.entity 被审计单位 ]+{Cy\*kR
124.addressee of the audit report 审计报告的收件人 (G*--+Gn
125.unqualified opinion 无保留意见 OXK?R\ E+
126.qualified opinion 保留意见 i\XOk!
127.disclaimer of opinion 无法表示意见 "9>~O`l,
128.adverse opinion 否定意见 h)~KD%
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A (1)ABC 作业基础成本计算 rc<^6HqD
A (2)absorbed overhead 已吸收制造费用 >t20GmmN
A (3)absorption costing 吸收成本计算 'RC(ss1G
A (4)account 账户,报表 t:9}~%~
A (5)accounting postulate 会计假设 g>CF|Wj
A (6)accounting series release 会计公告文件 D: NBb!
A (7)accounting valuation 会计计价 x;?4A J{
A (8)account sale 承销清单 uI}S9
A (9)accountability concept 经营责任概念 z;xp1t@
A (10)accountancy 会计职业 S`)KC-
A (11)accountant 会计师 O$V
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A (12)accounting 会计 Kzb&aOw
A (13)agency cost 代理成本 dw5.vXL`
A (14)accounting bases 会计基础 ?54=TA|5`F
A (15)accounting manual 会计手册 \f}S Hh
A (16)accounting period 会计期间 &jT>)MXPu
A (17)accounting policies 会计方针 G^ZL,{
A (18)accounting rate of return 会计报酬率 <
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A (19)accounting reference date 会计参照日 be |k"s|6)
A (20)accounting reference period 会计参照期间 MS)# S&
A (21)accrual concept 应计概念 h
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A (22)accrual expenses 应计费用
V<$g^Vb
A (23)acid test ration 速动比率(酸性测试比率) rW0# 6
A (24)acquisition 购置 1Thr74M
A (25)acquisition accounting 收购会计 >k,bHGj?
A (26)activity based accounting 作业基础成本计算 tx;MH5s/V
A (27)adjusting events 调整事项 Cg?D<l4
A (28)administrative expenses 行政管理费 |"8Az0[!
A (29)advice note 发货通知 KwndY,QD
A (30)amortization 摊销 [=z1~dXKb
A (31)analytical review 分析性检查 <N}UwB&
A (32)annual equivalent cost 年度等量成本法 2Vxr
A (33)annual report and accounts 年度报告和报表 2`Ub;Nn29
A (34)appraisal cost 检验成本 B.-5$4*s
A (35)appropriation account 盈余分配账户 mk2T
A (36)articles of association 公司章程细则 T;XEU%:LK
A (37)assets 资产 q(M[ij
A (38)assets cover 资产保障 `C%,Nj
A (39)asset value per share 每股资产价值 UTGR{>=>
A (40)associated company 联营公司 GNS5v-"H
A (41)attainable standard 可达标准 }L^Yoq]
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A (42)attributable profit 可归属利润 d8`^;T
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A (43)audit 审计 BG_m}3j
A (44)audit report 审计报告 z6#N f,
A (45)auditing standards 审计准则 uc<XdFcu
A (46)authorized share capital 额定股本 6Xb\a^q
A (47)available hours 可用小时 y44FejH(v
A (48)avoidable costs 可避免成本 ywXerz7dUk
B (49)back-to-back loan 易币贷款 S5*wUd*p#
B (50)backflush accounting 倒退成本计算 B$1nq#@
B (51)bad debts 坏帐 .7++wo!,
B (52)bad debts ratio 坏帐比率 gQ3Co ./
B (53)bank charges 银行手续费 y8HLrBTza
B (54)bank overdraft 银行透支 \[Op:^S
B (55)bank reconciliation 银行存款调节表 mf=, 6fx28
B (56)bank statement 银行对账单 JryDbGc8
B (57)bankruptcy 破产 ~
nNsq(4
B (58)basis of apportionment 分摊基础 pN6!IxN$
B (59)batch 批量 -sm{Hpf_b
B (60)batch costing 分批成本计算 SL" ;\[uI
B (61)beta factor B(市场)风险因素 tQ_;UQlX
B (62)bill 账单 EGO;g^,
B (63)bill of exchange 汇票 {(]B{n
B (64)bill of landing 提单 [X0Wfb}{
B (65)bill of materials 用料预计单 ]`0(^)U&
B (66)bill payable 应付票据 rVowHP
B (67)bill receivable 应收票据 _m;0%]+
B (68)bin card 存货记录卡 %Js3Y9AL C
B (69)bonus 红利 ;29q
B (70)book-keeping 薄记 I gcVl/d
B (71)Boston classification 波士顿分类 yx"xb
Cc#
B (72)breakeven chart 保本图 ks<gSCB
B (73)breakeven point 保本点 `Jhu&MWg
B (74)breaking-down time 复位时间 7r 07N'
B (75)budget 预算 7D\#1h
B (76)budget center 预算中心 1v!Xx+}
B (77)budget cost allowance 预算成本折让 } R!-*Wk
B (78)budget manual 预算手册 RE Dh`Wd
B (79)budget period 预算期间 )
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B (80)budgetary control 预算控制 ftq&<8
B (81)budgeted capacity 预算生产能力 85Zy0
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B (82)burden 制造费用 :A
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B (83)business center 经营中心 N
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B (84)business entity 营业个体 H>AQlO+ J
B (85)business unit 经营单位 >e
:&k p
B (86)buy-out management 管理性购买产权 c) Zid1
B (87)by-product 副产品 "]>JtK
C (88)called-up share capital 催缴股本 |V bF&*v`
C (89)capacity 生产能力 &:`T!n
C (90)capacity ratios 生产能力比率 *2N$l>ql:k
C (91)capital 资本 Tzmo
yY
C (92)capital assets pricing model资本资产计价模式 0M(\xO
C (93)capital commitment 承诺资本 ,u7:l
C (94)capital employed 已运用的资本 Lo
_5r T"
C (95)capital expenditure 资本支出 \_
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C (96)capital expenditureauthorization 资本支出核准 w G[X*/v
C (97)capital expenditure control 资本支出控制 YbB8D-
C (98)capital expenditure proposal资本支出申请 Uq `B#JI
C (99)capital funding planning 资本基金筹集计划 XSC._)ztEE
C (100)capital gain 资本收益 ag^EH"%zw
C (101)capital investment appraisal资本投资评估 "&
'h\
C (102)capital maintenance 资本保全 ))V)]+
C (103)capital resource planning 资本资源计划 {%X /w'|
C (104)capital surplus 资本盈余 hd1(q3
3
C (105)capital turnover 资本周转率 <iVn
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C (106)card 记录卡 YA9Xe+g
C (107)cash 现金 fvK):eCo
C (108)cash account 现金账户 Tm~a&p
C (109)cash book 现金账薄 .P+om<
~B
C (110)cash cow 金牛产品 |S[Gg
C (111)cash flow 现金流量 RhIRCN9
C (112)cash discounted 现金贴现 H(9%SP@[c
C (113)cash flow budget 现金流量预算 <x@brXA
C (114)cash flow statement 现金流量表 0*S]m5#;
C (115)cash ledger 现金分类账 *>,8+S33r{
C (116)cash limit 现金限额 K n%[&
C (117)CCA 现时成本会计 XcB!9AIO
C (118)center 中心 1^^<6e
C (119)changeover time 变更时间 "_t2R &A
C (120)chartered entity 特许经济个体 !4TM gM
C (121)cheque 支票 XoEiW R
C (122)cheque register 支票登记薄 xU+c?OLi
C (123)coin analysis 零钱分类 4%>iIPXi.(
C (124)classification 分类 (4=NKtA^G
C (125)clock card 工时卡 1eQa54n
C (126)code 代码 BS*IrH
H
C (127)commitment accounting 承诺确认会计 Tl"GOpH\]
C (128)common cost 共同成本 g>)&Q>}=W
C (129)company limited byguarantee 有限担保责任公司 89ivyv;]U
C (130)company limited shares 股份有限公司 NF+^
C (131)competitive position 竞争能力状况 r(-`b8ZE
C (132)concept 概念 5<h7+ %?t9
C (133)conglomerate 跨行业企业 de{@u<YZb
C (134)consistency concept 一致性概念 5/4N Y
C (135)consolidated accounts 合并报表 N
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C (136)consolidation accounting 合并会计 l?GN& u
C (137)consortium 财团 F_0vh;J
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C (138)contingency plan 应急计划 v
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C (139)contingent liabilities 或有负债 e<o{3*%p)
C (140)continuous operation 连续生产 ?EQ]f34
C (141)contra 抵消 CUIT)mF:
C (142)contract cost 合同成本 UkK`5p<D7
C (143)contract costing 合同成本计算 t@(S=i7}-
C (144)contribution 贡献毛益 |35"V3bs
C (145)contribution centre 贡献中心 j6<o,0P
C (146)contribution chart 贡献图 5Y77g[AX2-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 M
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C (148)contribution to salesration 贡献毛益对销售比率 ?IgM=@
C (149)control 控制 kU^*hd
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C (150)control account 控制帐户 OSACH0h
C (151)control limits 控制限度 B>sSl1opI
C (152)controllability concept 可控制概念 2\Bt~;EIx
C (153)controllable cost 可控制成本 )fSO|4
C (154)conversion cost 加工成本 l]tda(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 b.HfxYt(
C (156)corporate appraisal 公司评估 ^W!w~g+
C (157)corporate planning 公司计划 O6JH )Ka"S
C (158)corporate social reporting 公司社会报告 Yzo_ZvL
C (159)corporation 股份公司 klSzmi4M
C (160)cost 成本 o"h*@.
C (161)cost account 成本帐户 !Ab4'4f
C (162)cost accounting 成本会计 qQ\&]
C (163)cost accounting manual 成本手册 W
&wqN
C (164)cost accounts calendar 成本报表的日历时间 cb|cY Co5
C (165)cost adjustment 成本调整 *$+k-BV
C (166)cost allocation 成本分配 <X]'":
C (167)cost apportionment 成本分摊 ^f][;>c
C (168)cost attribution 成本归属 Qb "\j
C (169)cost audit 成本审计 YI[y/~!
C (170)cost behaviour 成本性态 vb^/DMhz
C (171)cost benefit analysis 成本效益分析 hH Kd+QpI
C (172)cost center 成本中心 g=iPv3MG
C (173)cost driver 成本动因