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注会《审计》英语常用词汇 $sGX%u
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1.audit 审计 N@tzYD|hA
2.attestation 鉴证 ${6 ;]ye
3.credibility 可信赖程度 VdVca1Z
4.audit of financial statements 财务报表审计 Kc{fT^E
5.agreed-upon procedures 执行商定程序 s49AF
6.high levels of assurance 高水平保证 WXO@oZ!
7.compilation 编制 L_ 8C=MS
8.reliability 可靠性 "9>#Q3<N
9.relevance 相关性 9FcCq*D
10.professional skepticism 职业谨慎 VNXB7#ry
11.objectivity 客观性 -qid.
12. professional competence 专业胜任能力 s7a\L=#p(
13.Senior/CPA-in-charge 项目经理 {^MR^4&}(
14.audit engagement letter 业务约定书 @
B+
15.recurring audit 连续审计 ,((5|MbM/
16.the client 委托人 DC[-<:B
17.change CPA 更换注册会计师 Mtt
VgNV
18.the existing CPA 现任注册会计师 J]fjg%C2m
19.the successor CPA 后任注册会计师 T3'dfe U
20.the preceding CPA前任注册会计师 N-_2d*l 3
21.issue the audit report 出具审计报告 ~q-|cl<
22.expert 专家 crZ\:LeJ
23.the board of directors 董事会 - bFz
24.knowledge of the entity‘ s business 了解被审计单位情况 3<'SnP3mY
25.assess material misstatement risks评估重大错报风险 U{i9h6b"18
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 ;v8,r#4
27.a general knowledge of —— 初步了解―――的情况 TyGXDU
28.a more knowledge of—— 进一步了解的情况 h r* KDT^!
29.the prior year‘s working papers 以前年度工作底稿
LL kAA?P
30.minutes of meeting 会议纪要 O3Ks|%1
31.business risks 经营风险 |}'}TYX0:
32.appropriateness 适当性 s-
g[B(
33.accounting estimate 会计估计 lt}|Y9h
34.management representations 管理层声明 H'Z[3e
35.going concern assumption 持续经营假设 I-fs*yzj;8
36.audit plan 审计计划 o*5|W9
37.significant audit areas 重点审计领域 i1
|-
38.error 错误 {%UY1n
39.fraud舞弊 >MiA|N=
40.modified or additional procedures 修改或追加审计程序 ;uR8pz e
41.misappropriation of assets 侵占资产 -I\_v*nA
42.transactions without substance 虚假交易 )1H]a'j
43.unusual pressures 异常压力 )M'#l<9B
44.the suspected noncompliance 涉嫌存在违法行为 ^t9"!K
45.materialiy 重要性 HYW+,ts'
46.exceed the materiality level 超过重要性水平 Z1^S;#v
47.approach the materiality level 接近重要性水平 J^0co1Y0
48.an acceptably low level 可接受水平 vV"TTzs!
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 QJGRi
50.misstatements or omissions 错报或漏报 }b6ja y
51.aggregate 总计 U:YT>U1Z
52.subsequent events 期后事项 ke)3*.Y%C
53.adjust the financial statements 调整财务报表 I:AlM?
54.perform additional audit procedures 实施追加的审计程序 Gh42qar`
55.audit risk 审计风险 O{SU,"!y
56.detection risk 检查风险 BD,~M*%z
57.inappropriate audit opinion 不适当的审计意见 j G{xFz>x
58.material misstatement 重大的错报 ]O&TU X@)
59.tolerable misstatement 可容忍错报 3lA<{m;V
60.the acceptable level of detection risk 可接受的检查风险 kTs)u\r.
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]'2p"A0U
62.simall business 小规模企业 s~M!yuH
63.accounting system 会计系统 AVyo)=&
64.test of control 控制测试 %)\
Cwl
65.walk-through test 穿行测试 ?G.9D`95
66.communication 沟通 \=,+we
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67.flow chart 流程图 |MTgKEsn
68.reperformance of internal control 重新执行 h/eKVRGs"
69.audit evidence 审计证据 r `28fC
70.substantive procedures 实质性程序 < ~x5{p
71.assertions 认定 v_)cp9d]
72.esistence 存在 /EKfL\3
73.occurrence 发生 v
8-F;>H
74.completeness 完整性 r")=Z1y
75.rights and obligations 权利和义务 8=)Aksu
76.valuation and allocation 计价和分摊 ?#slg8[
77.cutoff 截止 M8S4D&vpD4
78.accuracy 准确性 N-K.#5
79.classification 分类 6t/})Xv
80.inspection 检查 N |7
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81.supervision of counting 监盘 j!:
U*}f
82.observation 观察 nV"[WngN
83.confirmation 函证 *~2jP;$
84.computation 计算 .- c3f1i
85.analytical procedures 分析程序 -^\k+4;
86.vouch 核对 gh
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87.trace 追查 k=nfo-h
88.audit sampling 审计抽样 vAwFPqu
89.error 误差 Mr/^V,rA
90.expected error 预期误差 @RbAC*Y]g
91.population 总体 )k29mqa`
92.sampling risk 抽样风险 .'D+De&y
93.non- sampling risk 非抽样风险 uyjZmT/-
94.sampling unit 抽样单位 Me5umA
95.statistical sampling 统计抽样 v+G}n\F
96.tolerable error 可容忍误差 pN4!*7M
97.the risk of under reliance 信赖不足风险 `acorfpi
98.the risk of over reliance 信赖过度风险 vaR0`F
99.the risk of incorrect rejection 误拒风险 as~. XWa
100. the risk of incorrect acceptance 误受风险 ?uQ|?rk
101.working trial balance 试算平衡表 Q+dBSKSK
102.index and cross-referencing 索引和交叉索引 YVu8/D@ o
103.cash receipt 现金收入 3S'V>:
104.cash disbursement 现金支出 Ob0=ZW`+&
105.bank statement 银行对账单 Q7c_;z_
106.bank reconciliation 银行存款余额调节表 z-$?.?d
107.balance sheet date 资产负债表日 pMa 3R3a
108.net realizable value 可变现净值 jnH44
109.storeroom 仓库 t'm]E2/
110.sale invoice 销售发票 ?xUz{O0/
111.price list 价目表 R>pa? tQgK
112.positive confirmation request 积极式询证函 Mt@K01MI%
113.negative confirmation request 消极式询证函 hTVN`9h7
114.purchase requisition 请购单 lh?mN3-*
115.receiving report 验收报告 Arfq
116.gross margin 毛利 _%i|*
117.manufacturing overhead 制造费用 pc-'+7Dh>
118.material requisition 领料单 !4.;Ftgjn
119.inventory-taking 存货盘点 :CK,(?t
120.bond certificate 债券 PMXnupt
121.stock certificate 股票 L[TL~@T
122.audit report 审计报告 "NC(^\l/
123.entity 被审计单位 '*-X3p
124.addressee of the audit report 审计报告的收件人 ;}|.crMF
125.unqualified opinion 无保留意见 sPc\xY
126.qualified opinion 保留意见 0b*a2_|8k
127.disclaimer of opinion 无法表示意见 o#0NIn"GS/
128.adverse opinion 否定意见 F)DL/';
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A (1)ABC 作业基础成本计算 e$F7wto
A (2)absorbed overhead 已吸收制造费用 vkbB~gr@*
A (3)absorption costing 吸收成本计算 nV']^3b
A (4)account 账户,报表
]
mP-HFl
A (5)accounting postulate 会计假设 z^B!-FcIz>
A (6)accounting series release 会计公告文件 (T'inNbJe
A (7)accounting valuation 会计计价 ?]h+En5z8
A (8)account sale 承销清单 &L
q @af#
A (9)accountability concept 经营责任概念 bIWcL$}4Q
A (10)accountancy 会计职业 #/
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A (11)accountant 会计师 |G%MiYd
A (12)accounting 会计 ~xvQ?c?-
A (13)agency cost 代理成本 Txoc
A (14)accounting bases 会计基础 8
LaZ5
A (15)accounting manual 会计手册 -P'>~W,~
A (16)accounting period 会计期间 gfr``z=>O
A (17)accounting policies 会计方针 w2$HP/90j
A (18)accounting rate of return 会计报酬率 <;U"D.'
A (19)accounting reference date 会计参照日 _MMz x2}
A (20)accounting reference period 会计参照期间 Pfd FB
A (21)accrual concept 应计概念 CB?.|)Xam
A (22)accrual expenses 应计费用 pF"z)E|^
A (23)acid test ration 速动比率(酸性测试比率) ?cg+RNI
A (24)acquisition 购置 zh50]tX
A (25)acquisition accounting 收购会计 deu+
i
A (26)activity based accounting 作业基础成本计算 Pu
axS
A (27)adjusting events 调整事项 cRU.
A (28)administrative expenses 行政管理费 Zjo9c{\
A (29)advice note 发货通知 bXC
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A (30)amortization 摊销 {v]>sn;P1
A (31)analytical review 分析性检查 =
b)q.2'#
A (32)annual equivalent cost 年度等量成本法 SB
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A (33)annual report and accounts 年度报告和报表 /9GqEQsfM
A (34)appraisal cost 检验成本 f#X`e'1
A (35)appropriation account 盈余分配账户 QMfYM~o
A (36)articles of association 公司章程细则 \
2".Kb@=
A (37)assets 资产 |:
nuT$(
A (38)assets cover 资产保障 AvV.faa
A (39)asset value per share 每股资产价值 Bq:@ [pCQ
A (40)associated company 联营公司 W%1fm/G0
A (41)attainable standard 可达标准 " _q5\]z\O
9"V27"s
A (42)attributable profit 可归属利润 pl"|NZz
7;
A (43)audit 审计 5~.\rcr%
A (44)audit report 审计报告 |AWu0h\keO
A (45)auditing standards 审计准则 Y1
-cz:
A (46)authorized share capital 额定股本 X.UIFcK^
A (47)available hours 可用小时 Wm3H6o*
A (48)avoidable costs 可避免成本 RbrvY
B (49)back-to-back loan 易币贷款 possM'vC
B (50)backflush accounting 倒退成本计算 5#2vSq!H
B (51)bad debts 坏帐 ;#Mq=Fr-SG
B (52)bad debts ratio 坏帐比率 MGmtA(
B (53)bank charges 银行手续费 yY&(?6\{<<
B (54)bank overdraft 银行透支 PfuYT_p4s
B (55)bank reconciliation 银行存款调节表 /n"A%6S
B (56)bank statement 银行对账单 IndN
R:"g
B (57)bankruptcy 破产 _$=xa6YA
B (58)basis of apportionment 分摊基础 XriVHb
B (59)batch 批量 uH
f~KYL
B (60)batch costing 分批成本计算 h_CeGl!M}
B (61)beta factor B(市场)风险因素 ZFdQZ=.'
B (62)bill 账单 *`l>1)B>
B (63)bill of exchange 汇票 [Cr_2
B (64)bill of landing 提单 DF&C7+hO
B (65)bill of materials 用料预计单 {1SxM /
B (66)bill payable 应付票据 (U7%Z<
B (67)bill receivable 应收票据 jR/X}XQtY
B (68)bin card 存货记录卡 G&Cl:CtC
B (69)bonus 红利 =6+BBD
B (70)book-keeping 薄记 Z;n}*^U
B (71)Boston classification 波士顿分类 z5{I3 Y!1
B (72)breakeven chart 保本图 *#2`b%qh\M
B (73)breakeven point 保本点 WVo%'DtF`
B (74)breaking-down time 复位时间 '2.F-~
B (75)budget 预算 :+R||qi
B (76)budget center 预算中心 \!YPht
B (77)budget cost allowance 预算成本折让 %@rh\Z
B (78)budget manual 预算手册 OI`Lb\8pP
B (79)budget period 预算期间 |r
/}r,t}
B (80)budgetary control 预算控制 6DR8(j)=[%
B (81)budgeted capacity 预算生产能力 1C|j<w=i
B (82)burden 制造费用 v4ueFEY
B (83)business center 经营中心 n1cAI|ZE
B (84)business entity 营业个体 MA1,;pv6
B (85)business unit 经营单位 iT|+<h
B (86)buy-out management 管理性购买产权 U2Ur N?T
B (87)by-product 副产品 sJ0y3)PQ
C (88)called-up share capital 催缴股本 ^qk$W?pX
C (89)capacity 生产能力 {)%B?75~
C (90)capacity ratios 生产能力比率 N.isvDk%
C (91)capital 资本 Y.hrU*[J0
C (92)capital assets pricing model资本资产计价模式 S`*al<m
C (93)capital commitment 承诺资本 :X$&gsT/,
C (94)capital employed 已运用的资本 WQ*$y3%
C (95)capital expenditure 资本支出 z_Qw's
C (96)capital expenditureauthorization 资本支出核准 p@Qzg
/X
C (97)capital expenditure control 资本支出控制 Q 5jP`<zWU
C (98)capital expenditure proposal资本支出申请 +"SBt}1
C (99)capital funding planning 资本基金筹集计划 TVjY8L9'h
C (100)capital gain 资本收益 <"\K|2Sg
C (101)capital investment appraisal资本投资评估 \dfq&oyU\
C (102)capital maintenance 资本保全 -iW[cj
R`$
C (103)capital resource planning 资本资源计划 x[>A'.m@)
C (104)capital surplus 资本盈余 ]&9f:5',
C (105)capital turnover 资本周转率 O Ov"h\,
C (106)card 记录卡 {`
3;Pd`
C (107)cash 现金 N.&K"J
C (108)cash account 现金账户 H?aB8=)
C (109)cash book 现金账薄 60p1.;'/a
C (110)cash cow 金牛产品 yDyq. -Q
C (111)cash flow 现金流量 Dv hK0L*Qr
C (112)cash discounted 现金贴现 z.jGVF4
C (113)cash flow budget 现金流量预算 F*NIs:3;
C (114)cash flow statement 现金流量表 r7IhmdA
C (115)cash ledger 现金分类账 t>25IJG
C (116)cash limit 现金限额 ^QnVYTM
C (117)CCA 现时成本会计 Xajjzl\b
C (118)center 中心 V)0bLR
C (119)changeover time 变更时间 F^aD!O
~
C (120)chartered entity 特许经济个体 fqr}tvMr=T
C (121)cheque 支票 jf%Ydr}`
C (122)cheque register 支票登记薄 ae^xuM?7
C (123)coin analysis 零钱分类 (Ux%7H_d
C (124)classification 分类 a;h:o>Do5
C (125)clock card 工时卡 ) Z^(+
C (126)code 代码 ^<E,aCy
C (127)commitment accounting 承诺确认会计 fx}R7GN2
C (128)common cost 共同成本 _>aesp%
C (129)company limited byguarantee 有限担保责任公司 JN8k x;@
C (130)company limited shares 股份有限公司 zcNV<tx
C (131)competitive position 竞争能力状况 \J13rL{<
C (132)concept 概念 AG9U2x
C (133)conglomerate 跨行业企业 %r>vZ/>a
C (134)consistency concept 一致性概念 p,4z;.s$
C (135)consolidated accounts 合并报表 N7M^
C (136)consolidation accounting 合并会计 >kB?C!\
C (137)consortium 财团
GN>T }
C (138)contingency plan 应急计划 od|pI5St
C (139)contingent liabilities 或有负债 -I|yi'
C (140)continuous operation 连续生产 m83i6"!H
C (141)contra 抵消 I @z{Gr
C (142)contract cost 合同成本 " 7aFVf
C (143)contract costing 合同成本计算 }5]NUxQ_
C (144)contribution 贡献毛益 wWm#[f],?
C (145)contribution centre 贡献中心 +fwq9I>L
C (146)contribution chart 贡献图 $rlIJwqn
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 tl4;2m3w
C (148)contribution to salesration 贡献毛益对销售比率 z^oi15D|{
C (149)control 控制 LD6fi
C (150)control account 控制帐户 iFHVr'Og'
C (151)control limits 控制限度 h?R-t*G?
C (152)controllability concept 可控制概念 QHQj6]
C (153)controllable cost 可控制成本 *U]f6Q<X
C (154)conversion cost 加工成本 77
`/YE#M
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 O/<jt'
C (156)corporate appraisal 公司评估 QK@z##U
C (157)corporate planning 公司计划 c'(]n]a%
C (158)corporate social reporting 公司社会报告 ! [: K/
C (159)corporation 股份公司 HKh)T$IZM
C (160)cost 成本 Y#Z&
$&n
C (161)cost account 成本帐户 bWyXDsr+
C (162)cost accounting 成本会计 Uvuvr_IP
C (163)cost accounting manual 成本手册 'shOSB
C (164)cost accounts calendar 成本报表的日历时间 NH?s
C (165)cost adjustment 成本调整 x##Iv|$
C (166)cost allocation 成本分配 p1&d@PF&&
C (167)cost apportionment 成本分摊 F>}).qx
C (168)cost attribution 成本归属 "2;
UXX-H
C (169)cost audit 成本审计 J:Qp(s-N^:
C (170)cost behaviour 成本性态 L,l+1`Jz
C (171)cost benefit analysis 成本效益分析 56v<!L5%
C (172)cost center 成本中心 i|=XW6J%
C (173)cost driver 成本动因