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注会《审计》英语常用词汇 hZL!%sL7
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1.audit 审计 r"h09suZBW
2.attestation 鉴证 1+N'cB!y
3.credibility 可信赖程度 nAl
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4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 R3lZ|rxv:
6.high levels of assurance 高水平保证 ,\P|%yv
7.compilation 编制 V*Fy@
8.reliability 可靠性 xW5 `.^5
9.relevance 相关性 GQY"
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10.professional skepticism 职业谨慎 eZ]r"_?
11.objectivity 客观性 iJOG"gI&
12. professional competence 专业胜任能力 l9=Ka{$^*
13.Senior/CPA-in-charge 项目经理 d$bO.t5CLh
14.audit engagement letter 业务约定书 __QnzEF
15.recurring audit 连续审计 vnQFq
16.the client 委托人 ;7?oJH;
17.change CPA 更换注册会计师 U2<q dknB
18.the existing CPA 现任注册会计师 3?"gfw W
19.the successor CPA 后任注册会计师 #xu1
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20.the preceding CPA前任注册会计师 *K$a;2WjzG
21.issue the audit report 出具审计报告 S}U_uZ$
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22.expert 专家 x,10o
23.the board of directors 董事会 gAsmPI.K
24.knowledge of the entity‘ s business 了解被审计单位情况 wdBBx\FP
25.assess material misstatement risks评估重大错报风险 ojf6@p_
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 XdV>6<gf{
27.a general knowledge of —— 初步了解―――的情况 KO#kIM-
28.a more knowledge of—— 进一步了解的情况 a B MV6'
29.the prior year‘s working papers 以前年度工作底稿 :6t73\O
30.minutes of meeting 会议纪要 D3dh,&KO\
31.business risks 经营风险 \M@IKE
32.appropriateness 适当性 u;rmqo1
33.accounting estimate 会计估计 .U|'KCM9m
34.management representations 管理层声明 !9$}1_,is
35.going concern assumption 持续经营假设 ^K1mh9O
36.audit plan 审计计划 r`6f
37.significant audit areas 重点审计领域 Kn5C
38.error 错误 VgYy7\?p
39.fraud舞弊 Oi: Hs
40.modified or additional procedures 修改或追加审计程序 x
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41.misappropriation of assets 侵占资产 e#h&Xa
42.transactions without substance 虚假交易 :KX*j$5U
43.unusual pressures 异常压力 NR_3nt^h
44.the suspected noncompliance 涉嫌存在违法行为 x+6z9{O
45.materialiy 重要性 ]] 0 M
46.exceed the materiality level 超过重要性水平 *'aJO}$
47.approach the materiality level 接近重要性水平 vjm? X
48.an acceptably low level 可接受水平 yQj J-g(.
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 Mpw]dYM
50.misstatements or omissions 错报或漏报 LsIZeL^
51.aggregate 总计 ]3*w3Y!XK
52.subsequent events 期后事项 5 cQ]vb
53.adjust the financial statements 调整财务报表 }[PwA[k'
54.perform additional audit procedures 实施追加的审计程序 gE@Pb
55.audit risk 审计风险 )hO
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56.detection risk 检查风险 a-,*iK{_u
57.inappropriate audit opinion 不适当的审计意见 diM*jN#
58.material misstatement 重大的错报 -nC&t~sD
59.tolerable misstatement 可容忍错报 @Nh}^D >j
60.the acceptable level of detection risk 可接受的检查风险 }6%\/d1~ 6
61.assessed level of material misstatement risk 重大错报风险的评估水平 Sft
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62.simall business 小规模企业 PV"\9OIKb.
63.accounting system 会计系统 LXby(|<j
64.test of control 控制测试 F{ vT^/
65.walk-through test 穿行测试 Y&=DjKoVh
66.communication 沟通 9x4z m
67.flow chart 流程图 y,&[OrCm^\
68.reperformance of internal control 重新执行 wj}LVyV
69.audit evidence 审计证据 iC iKr aW
70.substantive procedures 实质性程序 |/l] ]+
71.assertions 认定 UIf#Gy|l
72.esistence 存在 R#~l[S8u^
73.occurrence 发生 *:
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74.completeness 完整性 %{r3"Q=;W
75.rights and obligations 权利和义务 Hc\@{17
76.valuation and allocation 计价和分摊 B!quj!A
77.cutoff 截止 ;rL1[qwk
78.accuracy 准确性 X!z-J>
79.classification 分类 xu-bn
80.inspection 检查 BRu}"29
81.supervision of counting 监盘 x{w|Hy
82.observation 观察 F
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83.confirmation 函证 Q
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84.computation 计算 S#p_Y^
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85.analytical procedures 分析程序 5D7 L)>
86.vouch 核对 X}3?k<m
87.trace 追查 Jg'#IM
88.audit sampling 审计抽样 RZpjr !R
89.error 误差 [vb#W!M&|
90.expected error 预期误差 3*%+NQIj
91.population 总体 T^7}Qs9
92.sampling risk 抽样风险 4NaT@68p
93.non- sampling risk 非抽样风险 u|$HA>F[
94.sampling unit 抽样单位 SFuSM/Pf
95.statistical sampling 统计抽样 FPK=Tr:b
96.tolerable error 可容忍误差 8o,0=
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97.the risk of under reliance 信赖不足风险 J7{D6@yLS
98.the risk of over reliance 信赖过度风险 CHqi5Z/+
99.the risk of incorrect rejection 误拒风险 4PS|
100. the risk of incorrect acceptance 误受风险 Wy6
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101.working trial balance 试算平衡表 '*`n"cC:
102.index and cross-referencing 索引和交叉索引 o(54 A['
103.cash receipt 现金收入 NqKeQezX
104.cash disbursement 现金支出 yG~V
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105.bank statement 银行对账单 %K\B)HR
106.bank reconciliation 银行存款余额调节表 oM@%2M_O(
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 a|t{1]^w`
109.storeroom 仓库 c1_Zi
110.sale invoice 销售发票 4n(w{W>
111.price list 价目表 jYAm}_?No
112.positive confirmation request 积极式询证函 jb/C\2U4)
113.negative confirmation request 消极式询证函 uInI{>
114.purchase requisition 请购单 |)jR|8MAE
115.receiving report 验收报告 ;IPk+,hpmi
116.gross margin 毛利 QRl+7V
117.manufacturing overhead 制造费用 T&S=/cRBK}
118.material requisition 领料单 ;QG8@ms|
119.inventory-taking 存货盘点 oIj/V|ByK
120.bond certificate 债券 /u]#dX5
121.stock certificate 股票 Kt]vTn7!
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122.audit report 审计报告 P$h) Y
123.entity 被审计单位 +[i r7?Y.
124.addressee of the audit report 审计报告的收件人 438r]f?0|{
125.unqualified opinion 无保留意见 I=[0 9o
126.qualified opinion 保留意见 _M;{}!Gc&A
127.disclaimer of opinion 无法表示意见 @*6_Rp"@
128.adverse opinion 否定意见 4UW)XLu6T7
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A (1)ABC 作业基础成本计算 IJPyCi)
A (2)absorbed overhead 已吸收制造费用 v1 ?
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A (3)absorption costing 吸收成本计算 ;&?ITV
A (4)account 账户,报表 3_
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A (5)accounting postulate 会计假设 U~7{q
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A (6)accounting series release 会计公告文件 EXW?)_pg
A (7)accounting valuation 会计计价 6y`FW[
A (8)account sale 承销清单 dYwEVu6q
A (9)accountability concept 经营责任概念 =7:
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A (10)accountancy 会计职业 b/#<::D `
A (11)accountant 会计师 fD_3lbiL(
A (12)accounting 会计 BjjuZN&
A (13)agency cost 代理成本 /
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A (14)accounting bases 会计基础 f::^zAV
A (15)accounting manual 会计手册 yVPFH~1@\
A (16)accounting period 会计期间 ^Nav8dma
A (17)accounting policies 会计方针 B<@a&QBTg
A (18)accounting rate of return 会计报酬率 Rdd9JJsVd
A (19)accounting reference date 会计参照日 T{#=A$vu
A (20)accounting reference period 会计参照期间 `
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A (21)accrual concept 应计概念 :
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A (22)accrual expenses 应计费用 0}kvuuR
A (23)acid test ration 速动比率(酸性测试比率) .OW5R*
A (24)acquisition 购置 oc-o>H
A (25)acquisition accounting 收购会计 K6~')9Q
A (26)activity based accounting 作业基础成本计算 R
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A (27)adjusting events 调整事项 |VM=:}s&
A (28)administrative expenses 行政管理费 8|hi2Qeu,c
A (29)advice note 发货通知 3%x-^.
A (30)amortization 摊销 NY[48H
A (31)analytical review 分析性检查 .Z 17X_
A (32)annual equivalent cost 年度等量成本法 0q1+5
A (33)annual report and accounts 年度报告和报表 K TE*Du
A (34)appraisal cost 检验成本 4dSAGLpp
A (35)appropriation account 盈余分配账户 `I|Y7GoUO
A (36)articles of association 公司章程细则 +}-cvM/*
A (37)assets 资产 t#]VR7]
A (38)assets cover 资产保障 `\BBdQ#bH
A (39)asset value per share 每股资产价值 AMK3I`=8WO
A (40)associated company 联营公司 hNp.%XnnZ
A (41)attainable standard 可达标准 c Ct5m
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A (42)attributable profit 可归属利润 Z\)P|#L$
A (43)audit 审计 ]HG>Og
A (44)audit report 审计报告 @$!"}xDR'
A (45)auditing standards 审计准则 WCI'
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A (46)authorized share capital 额定股本 8Tc:TaL
A (47)available hours 可用小时 .e S* F
A (48)avoidable costs 可避免成本 ,fm{
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B (49)back-to-back loan 易币贷款 w;Pe_m7\EO
B (50)backflush accounting 倒退成本计算 N,cj[6;T%
B (51)bad debts 坏帐 MF::At[4
B (52)bad debts ratio 坏帐比率 1<M~#
B (53)bank charges 银行手续费 kw1Lm1C
B (54)bank overdraft 银行透支 z-S8s2.Fd
B (55)bank reconciliation 银行存款调节表 ,#.^2O9-^
B (56)bank statement 银行对账单 v[m1R'
B (57)bankruptcy 破产 23zR0z (L
B (58)basis of apportionment 分摊基础 :\1vy5 _
B (59)batch 批量 DsiyN:o'+
B (60)batch costing 分批成本计算 J \I`#
B (61)beta factor B(市场)风险因素 &G+
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B (62)bill 账单 JCITIjD7=
B (63)bill of exchange 汇票 k0DX|O8mXV
B (64)bill of landing 提单 fhQ N;7
B (65)bill of materials 用料预计单 Lb2/ Te*
B (66)bill payable 应付票据 hN1{?PQ
B (67)bill receivable 应收票据 K5d>{c
B (68)bin card 存货记录卡 sQY0Xys<4
B (69)bonus 红利 jATN):8W
B (70)book-keeping 薄记 !z?:Y#P3
B (71)Boston classification 波士顿分类 [#2z=Xg
B (72)breakeven chart 保本图 G9>
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B (73)breakeven point 保本点 S3/Z]?o
B (74)breaking-down time 复位时间 }/.b@`Dh;
B (75)budget 预算 IAbH_+7O
B (76)budget center 预算中心 gO!:WD
B (77)budget cost allowance 预算成本折让 (Yc}V
B (78)budget manual 预算手册 /vFdhh
B (79)budget period 预算期间 9'\*Ip^
B (80)budgetary control 预算控制 )XD$YI
B (81)budgeted capacity 预算生产能力 }nNCgH
B (82)burden 制造费用 e&="5.ik
B (83)business center 经营中心 :B4X/
B (84)business entity 营业个体 ()@+QE$
B (85)business unit 经营单位 cz*Z/5XH
B (86)buy-out management 管理性购买产权 >K;C?gHo
B (87)by-product 副产品 2ISnWzq;
C (88)called-up share capital 催缴股本 as@I0e((
C (89)capacity 生产能力 j&=!F3[
C (90)capacity ratios 生产能力比率 ?$X1X`@
C (91)capital 资本 '\Hh
C (92)capital assets pricing model资本资产计价模式 E.
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C (93)capital commitment 承诺资本 Ha/-v?E
C (94)capital employed 已运用的资本 T$9tO{
C (95)capital expenditure 资本支出 Tk0Senq,
C (96)capital expenditureauthorization 资本支出核准 UR.l*+<W7
C (97)capital expenditure control 资本支出控制 A!!W\Jt
C (98)capital expenditure proposal资本支出申请 |=4imM7
C (99)capital funding planning 资本基金筹集计划 HA(G q
C (100)capital gain 资本收益 \!:^=2VF
C (101)capital investment appraisal资本投资评估 I)X33X,
C (102)capital maintenance 资本保全 tdB<
C (103)capital resource planning 资本资源计划 :+\B|*T2.L
C (104)capital surplus 资本盈余 \P0>TWE
C (105)capital turnover 资本周转率 |B.tBt^
C (106)card 记录卡 o%=OBTh_
C (107)cash 现金 wloQk(T<W
C (108)cash account 现金账户 &p#.m"Oon
C (109)cash book 现金账薄 V@Fj!
/
C (110)cash cow 金牛产品 Q+'QJ7fw'|
C (111)cash flow 现金流量 6N'v`p8
C (112)cash discounted 现金贴现 ojZvgF
C (113)cash flow budget 现金流量预算 c2<JS:!*
C (114)cash flow statement 现金流量表 F2RU7o'f.
C (115)cash ledger 现金分类账 3 ]}wZY0
C (116)cash limit 现金限额 $17utJ58
C (117)CCA 现时成本会计 P mgTTI
C (118)center 中心 OfGMeN6
C (119)changeover time 变更时间 %B'*eBj~fw
C (120)chartered entity 特许经济个体 I='S).
C (121)cheque 支票 c)OQ_3xOs
C (122)cheque register 支票登记薄 %$L!N-U6
C (123)coin analysis 零钱分类 +\n8##oAI
C (124)classification 分类 Fm3B8Int
C (125)clock card 工时卡 H"A|Z6y$^
C (126)code 代码 @e_<OU
C (127)commitment accounting 承诺确认会计 I&O}U|l06
C (128)common cost 共同成本 eE/E#W8
C (129)company limited byguarantee 有限担保责任公司 7Z+4F=2ff
C (130)company limited shares 股份有限公司 PYp<eo\
C (131)competitive position 竞争能力状况 4:p+C-gs
C (132)concept 概念 VUaYK
C (133)conglomerate 跨行业企业 ..xg4V/
C (134)consistency concept 一致性概念 R4Vi*H
C (135)consolidated accounts 合并报表 IirXF?&t
C (136)consolidation accounting 合并会计 fQ[
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C (137)consortium 财团 MjW g
C (138)contingency plan 应急计划 g~JN"ap
C (139)contingent liabilities 或有负债 nT.2HQ((Xg
C (140)continuous operation 连续生产 H#luG_)
C (141)contra 抵消 ({}JvSn1
C (142)contract cost 合同成本 pO.+hy
C (143)contract costing 合同成本计算 P=%'2BQ{{
C (144)contribution 贡献毛益 "
E
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C (145)contribution centre 贡献中心 nDvj*lZF
C (146)contribution chart 贡献图 vf+GC*f
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 VnB"0"%w
C (148)contribution to salesration 贡献毛益对销售比率 M/X&zr
C (149)control 控制 1\_S1ZS
C (150)control account 控制帐户 &nk[gb
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C (151)control limits 控制限度 2O^7zW
C (152)controllability concept 可控制概念 ? LA>5
C (153)controllable cost 可控制成本 {>E`Zf:
C (154)conversion cost 加工成本 GDgq
4vfj
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ySLa4DQf
C (156)corporate appraisal 公司评估 1 U|IN=
C (157)corporate planning 公司计划 VuqJ&U.-
C (158)corporate social reporting 公司社会报告 !vB8Pk"
C (159)corporation 股份公司 +p:#$R)MW
C (160)cost 成本 4#o Lf1
C (161)cost account 成本帐户 gxS*rzCG
C (162)cost accounting 成本会计 0T{Z'3^=
C (163)cost accounting manual 成本手册 D)ZGTq`(
C (164)cost accounts calendar 成本报表的日历时间 f?OFMac
C (165)cost adjustment 成本调整 Yz?4eSa/
C (166)cost allocation 成本分配 Q,#
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C (167)cost apportionment 成本分摊 nS8oSs_
C (168)cost attribution 成本归属 tiI:yq0
C (169)cost audit 成本审计 =N5~iMorD-
C (170)cost behaviour 成本性态 #
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C (171)cost benefit analysis 成本效益分析 38Q>x
C (172)cost center 成本中心 ,,hW|CmN30
C (173)cost driver 成本动因