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注会《审计》英语常用词汇 =lk'[P/p`
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1.audit 审计 27c0wzq
2.attestation 鉴证 exiu;\+j
3.credibility 可信赖程度 4To$!=
4.audit of financial statements 财务报表审计 T?!SEblP]
5.agreed-upon procedures 执行商定程序 [j@i^B &
6.high levels of assurance 高水平保证 dazML|1ow
7.compilation 编制 W?4:sLC#3
8.reliability 可靠性 z,m3U
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9.relevance 相关性 ,z#D[5
10.professional skepticism 职业谨慎 iz/CC V L
11.objectivity 客观性 #'%ii,;wQ
12. professional competence 专业胜任能力 ^i_v\E[QU
13.Senior/CPA-in-charge 项目经理 DeF`#a0E
14.audit engagement letter 业务约定书 &ot^+uVH
15.recurring audit 连续审计 LsIZeL^
16.the client 委托人 ]3*w3Y!XK
17.change CPA 更换注册会计师 5 cQ]vb
18.the existing CPA 现任注册会计师 }[PwA[k'
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 z$%8'
21.issue the audit report 出具审计报告 k}<H
22.expert 专家 -YQS\@?
23.the board of directors 董事会 s-WZ3g
24.knowledge of the entity‘ s business 了解被审计单位情况 MDIPoS3BRa
25.assess material misstatement risks评估重大错报风险 j1{`}\e
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 kn>qX{W
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 PV"\9OIKb.
29.the prior year‘s working papers 以前年度工作底稿 HiK+}?I
30.minutes of meeting 会议纪要 C/N;4
31.business risks 经营风险 ,D`jlY-1l
32.appropriateness 适当性 a9NuYYr,h
33.accounting estimate 会计估计 `{Oqb
34.management representations 管理层声明 ]SU)L5Dt;
35.going concern assumption 持续经营假设 }15&<s
36.audit plan 审计计划 !L9|iC:8
37.significant audit areas 重点审计领域 iY@}Q "
38.error 错误 {N{eOa<HA
39.fraud舞弊 6vNn;-gg.
40.modified or additional procedures 修改或追加审计程序 =d5;F`m
41.misappropriation of assets 侵占资产 DpmAB.
42.transactions without substance 虚假交易 ~YW;'
43.unusual pressures 异常压力 oupWzjo
44.the suspected noncompliance 涉嫌存在违法行为 ^u$
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45.materialiy 重要性 !0zcS7&P
46.exceed the materiality level 超过重要性水平 |*zgX]-+;
47.approach the materiality level 接近重要性水平 MhE".ZRd
48.an acceptably low level 可接受水平 m2(}$z3e
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 [W$Mn.5<s
50.misstatements or omissions 错报或漏报 -WyB2$!(
51.aggregate 总计
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52.subsequent events 期后事项 O
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53.adjust the financial statements 调整财务报表 mGDc,C=5:
54.perform additional audit procedures 实施追加的审计程序 [Nm?qY
55.audit risk 审计风险 RLQ*&[A}
56.detection risk 检查风险 PuZzl%i
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57.inappropriate audit opinion 不适当的审计意见 8b7I\J`
58.material misstatement 重大的错报 z@19gD#8
59.tolerable misstatement 可容忍错报 ^hZ0"c
60.the acceptable level of detection risk 可接受的检查风险 >+i+_^]
61.assessed level of material misstatement risk 重大错报风险的评估水平 K9&Q@3V
62.simall business 小规模企业 CfrO1i F
63.accounting system 会计系统 v.:Q& ]
64.test of control 控制测试 O z(=%oS
65.walk-through test 穿行测试 CHqi5Z/+
66.communication 沟通 FG71<}C[K
67.flow chart 流程图 v4 rO 0y=C
68.reperformance of internal control 重新执行 4`oKvL9
69.audit evidence 审计证据 .,S`VNU
70.substantive procedures 实质性程序 `]GL3cIh:
71.assertions 认定 Ipz
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72.esistence 存在 G2!<C-T{2
73.occurrence 发生 a|t{1]^w`
74.completeness 完整性 $d-y
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75.rights and obligations 权利和义务 "Zn
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76.valuation and allocation 计价和分摊 jYAm}_?No
77.cutoff 截止 Z&H_+u3j
78.accuracy 准确性 9CwtBil<#g
79.classification 分类 GYf{~J
80.inspection 检查 ircL/:
81.supervision of counting 监盘 [N[4\W!!
82.observation 观察 j8?! J^TC
83.confirmation 函证 751Qi
84.computation 计算 e9:pS WA-n
85.analytical procedures 分析程序 ~n0Exw(
86.vouch 核对 FR'Nzi$
87.trace 追查 ft{i6}
88.audit sampling 审计抽样 ~LFM,@
89.error 误差 HtE^7i*_
90.expected error 预期误差 n3U|
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91.population 总体 9'|k@i:
92.sampling risk 抽样风险 c@]G;> o
93.non- sampling risk 非抽样风险 @*6_Rp"@
94.sampling unit 抽样单位 d,meKQn
95.statistical sampling 统计抽样 W>{&"
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96.tolerable error 可容忍误差 bqF?!t<B
97.the risk of under reliance 信赖不足风险 FoYs<aER
98.the risk of over reliance 信赖过度风险 Ik5-ooZ&{
99.the risk of incorrect rejection 误拒风险 N@'l:N'f4
100. the risk of incorrect acceptance 误受风险 #
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101.working trial balance 试算平衡表 !_c6 `o
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102.index and cross-referencing 索引和交叉索引 @sd{V
103.cash receipt 现金收入 Ty!V)i
104.cash disbursement 现金支出 dR,a0+!
105.bank statement 银行对账单 $OGMw+$C^
106.bank reconciliation 银行存款余额调节表 $j(4FyH\
107.balance sheet date 资产负债表日 8QKu
108.net realizable value 可变现净值 ~% ]V
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109.storeroom 仓库 -s0J8b
110.sale invoice 销售发票 p ~+sk1[.
111.price list 价目表 4>Q] \\Lc
112.positive confirmation request 积极式询证函 yVPFH~1@\
113.negative confirmation request 消极式询证函 q~AvxO
114.purchase requisition 请购单 R*ex!u60M
115.receiving report 验收报告 w+\RSqz/
116.gross margin 毛利 v=uQ8_0~N
117.manufacturing overhead 制造费用 _ qQ
118.material requisition 领料单 :
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119.inventory-taking 存货盘点 U&$I!80.
120.bond certificate 债券 oOXJ7|n
121.stock certificate 股票 %.uN|o&n
122.audit report 审计报告 0U.Ld:
123.entity 被审计单位 l<"B[
124.addressee of the audit report 审计报告的收件人 R
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125.unqualified opinion 无保留意见 bgInIe
126.qualified opinion 保留意见 `q
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127.disclaimer of opinion 无法表示意见 _\,4h2(
128.adverse opinion 否定意见 cZWW[i
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A (1)ABC 作业基础成本计算 rX`fjS*C
A (2)absorbed overhead 已吸收制造费用 ecp0 hG`%
A (3)absorption costing 吸收成本计算 h=NXU9n%'
A (4)account 账户,报表 (YmIui>
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 +}-cvM/*
A (7)accounting valuation 会计计价 aH500
A (8)account sale 承销清单 t3Iij0b~
A (9)accountability concept 经营责任概念 {+9t!'
A (10)accountancy 会计职业 2|M,#2E-
A (11)accountant 会计师 TQ {8 ee{
A (12)accounting 会计 lrMkp@f.
A (13)agency cost 代理成本 /cZcfCW
A (14)accounting bases 会计基础 yW"}%)
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A (15)accounting manual 会计手册 ^#7&R"
A (16)accounting period 会计期间 diw5h};W
A (17)accounting policies 会计方针 |ew:}e: k<
A (18)accounting rate of return 会计报酬率 {N-*eV9#
A (19)accounting reference date 会计参照日 $@dPIq4o;}
A (20)accounting reference period 会计参照期间 _9/Af1X
A (21)accrual concept 应计概念 g87M"kQKA
A (22)accrual expenses 应计费用 6HVGqx
A (23)acid test ration 速动比率(酸性测试比率) j8t_-sU9 i
A (24)acquisition 购置 vZSwX@0
A (25)acquisition accounting 收购会计 ]
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A (26)activity based accounting 作业基础成本计算 rN {5^+w
A (27)adjusting events 调整事项 xz/G$7q7
A (28)administrative expenses 行政管理费 ,=}+.ax
A (29)advice note 发货通知 -r{]9v2j
A (30)amortization 摊销 @d[)i,d:G
A (31)analytical review 分析性检查 @y# u!}
A (32)annual equivalent cost 年度等量成本法 \'nE
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A (33)annual report and accounts 年度报告和报表 YdAC<,e&A
A (34)appraisal cost 检验成本 .ityudT<
A (35)appropriation account 盈余分配账户 p*Hf<)}
A (36)articles of association 公司章程细则 hN1{?PQ
A (37)assets 资产 7q^a@5f BG
A (38)assets cover 资产保障 M""X_~&I"
A (39)asset value per share 每股资产价值 072`i46
A (40)associated company 联营公司 Fw"x4w
A (41)attainable standard 可达标准 LS1}j WU!
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A (42)attributable profit 可归属利润 Qhn>aeW,
A (43)audit 审计 4f,%@s)zn
A (44)audit report 审计报告 YccD^w[`B
A (45)auditing standards 审计准则 C5#$NV99p
A (46)authorized share capital 额定股本 $D#eD.
A (47)available hours 可用小时 XZPq4(,9}
A (48)avoidable costs 可避免成本 N5fMMi(O
B (49)back-to-back loan 易币贷款 2 wZyUB;
B (50)backflush accounting 倒退成本计算 fAeq(tI=
B (51)bad debts 坏帐 9t0NO-a
B (52)bad debts ratio 坏帐比率 *IC9))PGJ
B (53)bank charges 银行手续费 }nNCgH
B (54)bank overdraft 银行透支 e&="5.ik
B (55)bank reconciliation 银行存款调节表 EF'U`\gX
B (56)bank statement 银行对账单 Y<`uq'V
B (57)bankruptcy 破产 Y3f2RdGl
B (58)basis of apportionment 分摊基础 ^G(+sb[t
B (59)batch 批量 c<
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B (60)batch costing 分批成本计算 pS)/yMlVj
B (61)beta factor B(市场)风险因素 [6a&9#[A
B (62)bill 账单 ?$X1X`@
B (63)bill of exchange 汇票
]4oF!S%F
B (64)bill of landing 提单 R&s\h"=*
B (65)bill of materials 用料预计单 >c8EgSZJ
B (66)bill payable 应付票据 9m_Hm')VG
B (67)bill receivable 应收票据 SNf*2~uq)
B (68)bin card 存货记录卡 q \\52:\
B (69)bonus 红利 25`6V>\
B (70)book-keeping 薄记 Y-c_ 2 )
B (71)Boston classification 波士顿分类 t{ScK%S6
B (72)breakeven chart 保本图 .^*
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B (73)breakeven point 保本点 ^Zw1X6C5~
B (74)breaking-down time 复位时间 XhJbBVS|
B (75)budget 预算 d+Jj4OnP
B (76)budget center 预算中心 <al/>7z'
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B (77)budget cost allowance 预算成本折让 ZZ{
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B (78)budget manual 预算手册 "EC,#$e%ev
B (79)budget period 预算期间 skn];%[v\
B (80)budgetary control 预算控制 dJd(m&.|N
B (81)budgeted capacity 预算生产能力 =P<7tsSuoK
B (82)burden 制造费用 >`c-Fqk
B (83)business center 经营中心 PWThm ooP
B (84)business entity 营业个体 &8uq5uKg
B (85)business unit 经营单位 _kT$/k
B (86)buy-out management 管理性购买产权 -XtDGNHF
B (87)by-product 副产品 F2RU7o'f.
C (88)called-up share capital 催缴股本 r@Tq-o
C (89)capacity 生产能力 }*I:0"WH
C (90)capacity ratios 生产能力比率 F&x9.
C (91)capital 资本 WfE,U=e*
C (92)capital assets pricing model资本资产计价模式 8yV?l7
C (93)capital commitment 承诺资本 =E''$b?Em
C (94)capital employed 已运用的资本 %$L!N-U6
C (95)capital expenditure 资本支出 +\n8##oAI
C (96)capital expenditureauthorization 资本支出核准 U(cV#@Y
C (97)capital expenditure control 资本支出控制 wqLY
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C (98)capital expenditure proposal资本支出申请 z<c@<M=Q*
C (99)capital funding planning 资本基金筹集计划 _+hf.[""
C (100)capital gain 资本收益 1zUo.Tg0
C (101)capital investment appraisal资本投资评估 \vvV=iw
C (102)capital maintenance 资本保全 m#a0HH
C (103)capital resource planning 资本资源计划 Jx8?x#}
C (104)capital surplus 资本盈余 xr*hmp
1
C (105)capital turnover 资本周转率 Wp<4F6C$@
C (106)card 记录卡 \-B8`ah
C (107)cash 现金 w(KB=lA2
C (108)cash account 现金账户 #4e Taik
C (109)cash book 现金账薄 ?tLBEoUmKT
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 'X$2gD3c9
C (112)cash discounted 现金贴现 Oy^)lF/
C (113)cash flow budget 现金流量预算 ?|t9@r
C (114)cash flow statement 现金流量表 t
Tky
C (115)cash ledger 现金分类账 ({}JvSn1
C (116)cash limit 现金限额 pO.+hy
C (117)CCA 现时成本会计 fYuz39#*
C (118)center 中心 ah\yw
C (119)changeover time 变更时间 ^%V^\DK
C (120)chartered entity 特许经济个体 '% $)"g]/#
C (121)cheque 支票 2}P?N
C (122)cheque register 支票登记薄 &v\
C (123)coin analysis 零钱分类 3~7X2}qU
C (124)classification 分类 O%.c%)4Xo
C (125)clock card 工时卡 ~a^"VQ5]ac
C (126)code 代码 JC6Bs`=s~
C (127)commitment accounting 承诺确认会计 WZa?
Xb
C (128)common cost 共同成本 _S[@d^c
Y
C (129)company limited byguarantee 有限担保责任公司 o0Y
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C (130)company limited shares 股份有限公司 A[F tPk{k
C (131)competitive position 竞争能力状况 "r Bb2.
C (132)concept 概念 z+>FKAF
C (133)conglomerate 跨行业企业 J~3+j6?%
C (134)consistency concept 一致性概念 D.h
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C (135)consolidated accounts 合并报表 %,G&By&,
C (136)consolidation accounting 合并会计 gxS*rzCG
C (137)consortium 财团 7n,*3;I
C (138)contingency plan 应急计划
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C (139)contingent liabilities 或有负债 U=4tJb
C (140)continuous operation 连续生产 DRC2U%[
C (141)contra 抵消 ([y 2x.kd
C (142)contract cost 合同成本 H]7MN Y
C (143)contract costing 合同成本计算 u!FX 0Ip
C (144)contribution 贡献毛益 2`
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C (145)contribution centre 贡献中心 [f9U9.fR
C (146)contribution chart 贡献图 fZQC'Z>EX
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 MY]Z@
C (148)contribution to salesration 贡献毛益对销售比率 df=G}
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C (149)control 控制 pDlU*&
C (150)control account 控制帐户 0(2r"Hi
C (151)control limits 控制限度 iB =R
C (152)controllability concept 可控制概念 &jh'B ,
C (153)controllable cost 可控制成本 %Y7\0q~Z
C (154)conversion cost 加工成本 T(UPWsj
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |2#)lGA
C (156)corporate appraisal 公司评估 `@$
qy&AJ
C (157)corporate planning 公司计划 Flrpk`4
C (158)corporate social reporting 公司社会报告 L1FTh
C (159)corporation 股份公司 BB&7VSgc-
C (160)cost 成本 Z=P]U
D
C (161)cost account 成本帐户 9"5J-a'
C (162)cost accounting 成本会计 r~&[Gaw
C (163)cost accounting manual 成本手册 \t6k(5J
C (164)cost accounts calendar 成本报表的日历时间 8J}gj7^8
C (165)cost adjustment 成本调整 To_Y
8 G
C (166)cost allocation 成本分配 MlDWK_y_&
C (167)cost apportionment 成本分摊 W$g<nhLK
C (168)cost attribution 成本归属 VM
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C (169)cost audit 成本审计 E;Akm':
C (170)cost behaviour 成本性态 _O76Aw-@l
C (171)cost benefit analysis 成本效益分析 a^U)2{A*f
C (172)cost center 成本中心 ?Vy%<f$
C (173)cost driver 成本动因