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注会《审计》英语常用词汇 "Yv_B3p
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1.audit 审计 286;=rN]*
2.attestation 鉴证 bHYy }weZ
3.credibility 可信赖程度 LgU_LcoM*
4.audit of financial statements 财务报表审计 rQs
)O<jl
5.agreed-upon procedures 执行商定程序 8I?Wt
W
6.high levels of assurance 高水平保证 6r0krbN
7.compilation 编制 ~"H,/m%2o
8.reliability 可靠性 _ QI\
9.relevance 相关性 tjGn|+|k
10.professional skepticism 职业谨慎 %6,SKg p
11.objectivity 客观性 L(<*)No
12. professional competence 专业胜任能力 K`WywH3-
13.Senior/CPA-in-charge 项目经理 faX#**r
14.audit engagement letter 业务约定书 z"L/G
15.recurring audit 连续审计 drP=A~?&:
16.the client 委托人 &K.d'$q
17.change CPA 更换注册会计师 ,j{,h_Op
18.the existing CPA 现任注册会计师 ||= )d&
19.the successor CPA 后任注册会计师 py!|\00}
20.the preceding CPA前任注册会计师 t;Sb/ 3
21.issue the audit report 出具审计报告 `/XY>T}-
22.expert 专家 M61xPq8y5
23.the board of directors 董事会 +b<FO+E_
24.knowledge of the entity‘ s business 了解被审计单位情况 ;>yxNGV`
25.assess material misstatement risks评估重大错报风险 <n];mfh1
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wC+u73599
27.a general knowledge of —— 初步了解―――的情况 I\{
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28.a more knowledge of—— 进一步了解的情况 Q5`*3h6p=
29.the prior year‘s working papers 以前年度工作底稿 /QWvW=F2<
30.minutes of meeting 会议纪要 Qf+\;@
31.business risks 经营风险 gMmaK0uhS
32.appropriateness 适当性 kk@f
L
33.accounting estimate 会计估计 Gbr=+AT
34.management representations 管理层声明 )e+>w=t
35.going concern assumption 持续经营假设 Y0@"fU35
36.audit plan 审计计划 O)*+="Rg
37.significant audit areas 重点审计领域 [)M%cyQ
38.error 错误 @/.;Xw]
39.fraud舞弊 jyUjlYAAv`
40.modified or additional procedures 修改或追加审计程序 3>
AMII
41.misappropriation of assets 侵占资产 m)t;9J5
42.transactions without substance 虚假交易 Y-_`23x`
43.unusual pressures 异常压力 1>_8d"<Gd
44.the suspected noncompliance 涉嫌存在违法行为 ,{u
yG:
45.materialiy 重要性 q
4:o#K#
46.exceed the materiality level 超过重要性水平 kR-SE5`Jk
47.approach the materiality level 接近重要性水平 O7m(o:t x3
48.an acceptably low level 可接受水平 U0y% u
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 rdP[<Y9
50.misstatements or omissions 错报或漏报 ]Ji.Zk
51.aggregate 总计 i Dp)FQ$
52.subsequent events 期后事项 /sx&=[
D
53.adjust the financial statements 调整财务报表 @s;;O\
54.perform additional audit procedures 实施追加的审计程序 qZtzO2Mt
55.audit risk 审计风险 |!3DPA(_
56.detection risk 检查风险 ZF9z~9
57.inappropriate audit opinion 不适当的审计意见 v\gLWq'
58.material misstatement 重大的错报 e "4 ''/
59.tolerable misstatement 可容忍错报 qFCOUl
60.the acceptable level of detection risk 可接受的检查风险 pYZmz
61.assessed level of material misstatement risk 重大错报风险的评估水平 $aD
VG})
62.simall business 小规模企业 q]ku5A\y
63.accounting system 会计系统 Cazocq5
64.test of control 控制测试
:Uzm
65.walk-through test 穿行测试 30#s aGV
66.communication 沟通 2^[`e g
67.flow chart 流程图 6$Xzpg(o
68.reperformance of internal control 重新执行 yiXSYD
69.audit evidence 审计证据 fP
1[[3i
70.substantive procedures 实质性程序 )Xz,j9GzJS
71.assertions 认定 OUPUixz2Z
72.esistence 存在 {tuYs:
73.occurrence 发生 #4Rx]zW^%
74.completeness 完整性 BDW^7[n
75.rights and obligations 权利和义务 X;
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76.valuation and allocation 计价和分摊 a
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77.cutoff 截止 3</_c1~
78.accuracy 准确性 NqazpB*
79.classification 分类 oi&VgnS
k
80.inspection 检查 VGy<")8D/
81.supervision of counting 监盘 {0Yf]FQb-a
82.observation 观察 p J!
mw\:
83.confirmation 函证 T= y}y
84.computation 计算 Cx@);4arj
85.analytical procedures 分析程序 ,F8 Yn5h
86.vouch 核对 gZ3u=uME
87.trace 追查 ah4N|zJ>v
88.audit sampling 审计抽样 r"3=44St
89.error 误差 0y'H~(
90.expected error 预期误差 P:K5",
)
91.population 总体 Y1W1=Uc uk
92.sampling risk 抽样风险 ,*TmIPNK
93.non- sampling risk 非抽样风险 pSH=%u>
94.sampling unit 抽样单位 F3[T.sf
95.statistical sampling 统计抽样 In"ZIKaC
96.tolerable error 可容忍误差 i4Q@K,$
97.the risk of under reliance 信赖不足风险 -n~1C{<
98.the risk of over reliance 信赖过度风险 ios&n)W&
99.the risk of incorrect rejection 误拒风险 XSwl Tg
100. the risk of incorrect acceptance 误受风险 6EoMt@7g
101.working trial balance 试算平衡表 T9
E+\D
102.index and cross-referencing 索引和交叉索引 Tj`,Z5vy
103.cash receipt 现金收入 T?CdZc.
104.cash disbursement 现金支出 ntX3Nt_n
105.bank statement 银行对账单 JQ_sUYh~3
106.bank reconciliation 银行存款余额调节表 #>("CAB02T
107.balance sheet date 资产负债表日 6xx<Y2@
108.net realizable value 可变现净值 A7Cm5>Y_S
109.storeroom 仓库 I3{PZhU.
110.sale invoice 销售发票 e{'BAj
111.price list 价目表 +6M}O[LP
112.positive confirmation request 积极式询证函 T@H^BGs
113.negative confirmation request 消极式询证函 }z'8Bu
114.purchase requisition 请购单 hohfE3rd
115.receiving report 验收报告 T*/rySs
116.gross margin 毛利 hn7#
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117.manufacturing overhead 制造费用 ~f&E7su-6+
118.material requisition 领料单 w_
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119.inventory-taking 存货盘点 13$%,q)
120.bond certificate 债券 Fo (fWvz
121.stock certificate 股票 4$HhP,gL=
122.audit report 审计报告 +5g_KS
123.entity 被审计单位 @muRxi
124.addressee of the audit report 审计报告的收件人 n:I,PS0H<
125.unqualified opinion 无保留意见 c)6m$5]
126.qualified opinion 保留意见 lne4-(DJ
127.disclaimer of opinion 无法表示意见 ,a{P4Bq
128.adverse opinion 否定意见 <[a=ceL]|
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A (1)ABC 作业基础成本计算 :DK {Vg6
A (2)absorbed overhead 已吸收制造费用 wy<S;
A (3)absorption costing 吸收成本计算 A_"w^E{P
A (4)account 账户,报表 l?v86k
A (5)accounting postulate 会计假设 g>E LGG|Q
A (6)accounting series release 会计公告文件 ^
glri$m
A (7)accounting valuation 会计计价 IEL%!RFG
A (8)account sale 承销清单 ;RZ )
A (9)accountability concept 经营责任概念 e-})6)XgA
A (10)accountancy 会计职业 wQ:)KjhHH
A (11)accountant 会计师 y1jCg%'H
A (12)accounting 会计 1W
c=5!
A (13)agency cost 代理成本 B{n,t}z
A (14)accounting bases 会计基础 _b
pP50Cu
A (15)accounting manual 会计手册 h
6L&\~pf
A (16)accounting period 会计期间 V@.Ior}w
A (17)accounting policies 会计方针 gs^Xf;gvI
A (18)accounting rate of return 会计报酬率
CCs%%U/=
A (19)accounting reference date 会计参照日 )J o:pkM
A (20)accounting reference period 会计参照期间 <`8n^m*
A (21)accrual concept 应计概念 p%up)]?0
A (22)accrual expenses 应计费用 OR P\b
A (23)acid test ration 速动比率(酸性测试比率) XW2b| %T
A (24)acquisition 购置 o"s)eh
A (25)acquisition accounting 收购会计 Y,qI@n<
A (26)activity based accounting 作业基础成本计算 j7Yu>cr
A (27)adjusting events 调整事项 f=+m
IZ
A (28)administrative expenses 行政管理费 (fH#I tf
A (29)advice note 发货通知 '0;l]/i.
A (30)amortization 摊销 Y1w9y
A (31)analytical review 分析性检查 rET\n(AJ
A (32)annual equivalent cost 年度等量成本法 }`@vF|2L
A (33)annual report and accounts 年度报告和报表 L8@f-Kk
A (34)appraisal cost 检验成本 z#9aP&8 Q
A (35)appropriation account 盈余分配账户 (q/e1L-S
A (36)articles of association 公司章程细则 1;bh^WMJ
A (37)assets 资产 ( ' (K9@}
A (38)assets cover 资产保障 RT4x\&q
A (39)asset value per share 每股资产价值 Uk[b|<U-`d
A (40)associated company 联营公司 SBu"3ym
A (41)attainable standard 可达标准 M/B_#yK
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A (42)attributable profit 可归属利润 djl*H
A (43)audit 审计 ^cC,.
Fdw
A (44)audit report 审计报告 l
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A (45)auditing standards 审计准则 *g "Nq+i@
A (46)authorized share capital 额定股本 .D"m@~j7
A (47)available hours 可用小时 n-2]M05O
A (48)avoidable costs 可避免成本 EmWn%eMN
B (49)back-to-back loan 易币贷款 PudS2k_Qv
B (50)backflush accounting 倒退成本计算 JJ-( Sl
B (51)bad debts 坏帐 nt;m+by
B (52)bad debts ratio 坏帐比率 5:[0z5Hww
B (53)bank charges 银行手续费 3lL-)<
0A(
B (54)bank overdraft 银行透支 5+0gR
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B (55)bank reconciliation 银行存款调节表 ^]Y>[[
B (56)bank statement 银行对账单 R{`(c/%8
B (57)bankruptcy 破产 *->W^1eGM
B (58)basis of apportionment 分摊基础 tPWLg),
B (59)batch 批量 [T4J{y64Y
B (60)batch costing 分批成本计算 'T;P;:!\
B (61)beta factor B(市场)风险因素 79rD7D&g
B (62)bill 账单 IxN9&xa
B (63)bill of exchange 汇票 qCC.^8
B (64)bill of landing 提单 _#E
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B (65)bill of materials 用料预计单 un"Gozmt5
B (66)bill payable 应付票据 #6aW9GO
B (67)bill receivable 应收票据 ?/E~/;+7=
B (68)bin card 存货记录卡 yf.~XUk^
B (69)bonus 红利 / y
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B (70)book-keeping 薄记 G^|:N[>B
B (71)Boston classification 波士顿分类
!RS}NS
B (72)breakeven chart 保本图 6dr%;Wp
B (73)breakeven point 保本点 e`_
LEv
B (74)breaking-down time 复位时间 ha<[bu e
B (75)budget 预算 QD&`^(X1p
B (76)budget center 预算中心 @Sn(lnlB
B (77)budget cost allowance 预算成本折让 ?#G$=4;i
B (78)budget manual 预算手册 F`W?II?
B (79)budget period 预算期间 Y=?3 js?O
B (80)budgetary control 预算控制 Zd%k*BC
B (81)budgeted capacity 预算生产能力 :uS\3toj
B (82)burden 制造费用 _Kf% \xg
B (83)business center 经营中心 Y;M|D'y+
B (84)business entity 营业个体 OX7M8cmc+
B (85)business unit 经营单位 yjX9oxhtL
B (86)buy-out management 管理性购买产权 B)g[3gQ
B (87)by-product 副产品 h
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C (88)called-up share capital 催缴股本 '3tCH)s
C (89)capacity 生产能力 M#6W(|V/
C (90)capacity ratios 生产能力比率 kd(8I_i@
C (91)capital 资本 20 h, ^
C (92)capital assets pricing model资本资产计价模式 9G5rcYi
C (93)capital commitment 承诺资本 e{K 215
C (94)capital employed 已运用的资本 +.[ <%
C (95)capital expenditure 资本支出 Qx#"q '
2
C (96)capital expenditureauthorization 资本支出核准 w+|L+h3L7
C (97)capital expenditure control 资本支出控制 #&aqKVY
C (98)capital expenditure proposal资本支出申请 G`61~F%
C (99)capital funding planning 资本基金筹集计划
U(g:zae
C (100)capital gain 资本收益 hd<c&7|G'
C (101)capital investment appraisal资本投资评估 F^BS/Yag
C (102)capital maintenance 资本保全 lvz7#f L~
C (103)capital resource planning 资本资源计划 }!r|1$,kL
C (104)capital surplus 资本盈余 ^"2
J]&x`G
C (105)capital turnover 资本周转率 ?Ep [M:,q
C (106)card 记录卡 hx %v+/
C (107)cash 现金 HyZqUbHa
C (108)cash account 现金账户 zu{P#~21
C (109)cash book 现金账薄 G 4X|Bka
C (110)cash cow 金牛产品 nRS} }6Q
C (111)cash flow 现金流量 Jhhb7uU+
C (112)cash discounted 现金贴现 3yF,ak{Sl
C (113)cash flow budget 现金流量预算 l<LI7Z]A
C (114)cash flow statement 现金流量表 <0&*9ZeD
C (115)cash ledger 现金分类账 OKR
"4n:
C (116)cash limit 现金限额 $
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C (117)CCA 现时成本会计 IueF
x u
C (118)center 中心 *zvx$yJ?
C (119)changeover time 变更时间 [D4SW#
C (120)chartered entity 特许经济个体 #rfiD%c
C (121)cheque 支票 7'V@+5
C (122)cheque register 支票登记薄 g7`LEF <A
C (123)coin analysis 零钱分类 3$>1FoSk
C (124)classification 分类
q"8ea/
C (125)clock card 工时卡 k"zv~`i'
C (126)code 代码 q ^N7I@Y
C (127)commitment accounting 承诺确认会计 | rtD.,m
C (128)common cost 共同成本 ~IBP|)WA-
C (129)company limited byguarantee 有限担保责任公司 k2tF}
C (130)company limited shares 股份有限公司 7WS p($
C (131)competitive position 竞争能力状况 6}Ci>_i4#
C (132)concept 概念 ,Uqs1#r
C (133)conglomerate 跨行业企业 9-a0 :bP
C (134)consistency concept 一致性概念 oQVgyj.
C (135)consolidated accounts 合并报表 WO>nIo5Y
C (136)consolidation accounting 合并会计 ,j_i?Ff
C (137)consortium 财团 CXMLt
C (138)contingency plan 应急计划 FHg
9OI67
C (139)contingent liabilities 或有负债 {]@= ijjf
C (140)continuous operation 连续生产 '4Bm;&6M
C (141)contra 抵消 eJX9_6m-
C (142)contract cost 合同成本 )g%d:xI
C (143)contract costing 合同成本计算 G}raA%
C (144)contribution 贡献毛益 `kXs;T6&
C (145)contribution centre 贡献中心 y/7\?qfTk
C (146)contribution chart 贡献图 4p
;`C
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 :J&oX
<nF^
C (148)contribution to salesration 贡献毛益对销售比率 Jk
n>S#SZ
C (149)control 控制 A]oV"`f
C (150)control account 控制帐户 Moza".fiN
C (151)control limits 控制限度 H40p86@M
C (152)controllability concept 可控制概念 Fq<A
C (153)controllable cost 可控制成本 rw JIx|(
C (154)conversion cost 加工成本 !M1"b;
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ;'@9[N9
C (156)corporate appraisal 公司评估 8wFJ4v3
C (157)corporate planning 公司计划 2uW;
xfeY
C (158)corporate social reporting 公司社会报告 u
l >3B4
C (159)corporation 股份公司 d^
8ZeC#
C (160)cost 成本 j6 z^Tt12
C (161)cost account 成本帐户 ?NsW|w_
C (162)cost accounting 成本会计 })Vi
C (163)cost accounting manual 成本手册 xY(*.T
9K
C (164)cost accounts calendar 成本报表的日历时间 f46t9dxp
$
C (165)cost adjustment 成本调整 +\
.Lp 5
C (166)cost allocation 成本分配 }|NCboM^_
C (167)cost apportionment 成本分摊 bK&+5t&
C (168)cost attribution 成本归属 WW~sNC\3`(
C (169)cost audit 成本审计 K is"L(C
C (170)cost behaviour 成本性态 SoK
iE
C (171)cost benefit analysis 成本效益分析 I,vJbvvl!
C (172)cost center 成本中心 Qpc__dA\
C (173)cost driver 成本动因