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注会《审计》英语常用词汇 &]YyV .
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1.audit 审计 t Cb34Wpf
2.attestation 鉴证 e".=E;o`
3.credibility 可信赖程度 ,c"J[$i
$
4.audit of financial statements 财务报表审计 T9R#.y,
5.agreed-upon procedures 执行商定程序 WzstO}?P(
6.high levels of assurance 高水平保证 @'>RGaPV
7.compilation 编制 S?CT6moXA
8.reliability 可靠性 uD@ZM
9.relevance 相关性 T; tY7;<
10.professional skepticism 职业谨慎 ^R:&c;&,
11.objectivity 客观性 Nl[&rZ-&
12. professional competence 专业胜任能力 A:Wr5`FJ
13.Senior/CPA-in-charge 项目经理 E"9(CjbQ[
14.audit engagement letter 业务约定书 PS"rXaY
15.recurring audit 连续审计 +YZo-tE
16.the client 委托人 dV[G-p
17.change CPA 更换注册会计师 f2[R2sto@
18.the existing CPA 现任注册会计师 ATqblU>D
19.the successor CPA 后任注册会计师 6 eryf?
20.the preceding CPA前任注册会计师 RWv4/=}(G
21.issue the audit report 出具审计报告 W:8MqVm34
22.expert 专家 2$Xof
23.the board of directors 董事会 u
`/V1
24.knowledge of the entity‘ s business 了解被审计单位情况 zc8^#D2y&
25.assess material misstatement risks评估重大错报风险 k JmwR
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1q(Qr
h
27.a general knowledge of —— 初步了解―――的情况 QOEi.b8r
28.a more knowledge of—— 进一步了解的情况 ^+Nd\tp
29.the prior year‘s working papers 以前年度工作底稿 IQU1 JVkZ
30.minutes of meeting 会议纪要 +r'&6Me!
31.business risks 经营风险 3N$@K"qM#
32.appropriateness 适当性 ~588M
8~
33.accounting estimate 会计估计 *-PjcF}Y
34.management representations 管理层声明 .KKecdd?=
35.going concern assumption 持续经营假设 QTBc_Z
36.audit plan 审计计划 b5H}0<
37.significant audit areas 重点审计领域 Hmr f\(x
38.error 错误 n4!RGq.}
39.fraud舞弊 FbroI>" e
40.modified or additional procedures 修改或追加审计程序 \_O#M
41.misappropriation of assets 侵占资产 tkZUjQIX
42.transactions without substance 虚假交易 5@
+?{Cl
43.unusual pressures 异常压力 Z@1kx3Wx$
44.the suspected noncompliance 涉嫌存在违法行为 !b_(|~7Lc
45.materialiy 重要性 !*Is0``
46.exceed the materiality level 超过重要性水平 VIdKe&,
47.approach the materiality level 接近重要性水平 o3`U;@ &u
48.an acceptably low level 可接受水平 }O7sP^
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 l,hOnpm9
50.misstatements or omissions 错报或漏报 &u
[{V R:
51.aggregate 总计 ?Fx~_GT
52.subsequent events 期后事项 :0:Tl/)
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53.adjust the financial statements 调整财务报表 ,2$<Pt;
54.perform additional audit procedures 实施追加的审计程序 3as=EYm
55.audit risk 审计风险 m[xl)/e
56.detection risk 检查风险 vY_[@y
57.inappropriate audit opinion 不适当的审计意见 Lo'pNJH;$
58.material misstatement 重大的错报 zEU[u7%
59.tolerable misstatement 可容忍错报 }(8
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60.the acceptable level of detection risk 可接受的检查风险 2, )>F"R
61.assessed level of material misstatement risk 重大错报风险的评估水平 @U8u6JNK'
62.simall business 小规模企业 H;4QuB'^
63.accounting system 会计系统 ]O@iT= *3
64.test of control 控制测试 iH4LZ
65.walk-through test 穿行测试 H2BRId
66.communication 沟通 `sqr>QD
67.flow chart 流程图 DAb/B
68.reperformance of internal control 重新执行 LH2B*8=^2
69.audit evidence 审计证据 l+@;f(8}
70.substantive procedures 实质性程序 E>s+"y
71.assertions 认定 is8i_FoD,n
72.esistence 存在 z(LR!hr
73.occurrence 发生 E;CM"Y*
74.completeness 完整性 exJc[G&t(
75.rights and obligations 权利和义务 <z\SKR[
76.valuation and allocation 计价和分摊 ={;pg(
77.cutoff 截止 R ?iCJ5 m
78.accuracy 准确性 y@7fR9hp<
79.classification 分类 q
80.inspection 检查 #epbc K
81.supervision of counting 监盘 l
SdA7
82.observation 观察 ,e43m=KhK
83.confirmation 函证 3`yO&upk
84.computation 计算 %CHw+wT&
85.analytical procedures 分析程序 n5kGHL2
86.vouch 核对 j%s,%#al
87.trace 追查 pgES)
88.audit sampling 审计抽样 7*uN[g#p
89.error 误差 ]6B9\C.2-_
90.expected error 预期误差 3S3(Gl
91.population 总体 Q&:)D7m\)S
92.sampling risk 抽样风险 FzX ;~CA
93.non- sampling risk 非抽样风险 kVQm|frUz
94.sampling unit 抽样单位 aI&~aezmN
95.statistical sampling 统计抽样 D/Ki^E
96.tolerable error 可容忍误差 `z'8"s
97.the risk of under reliance 信赖不足风险 ~\JB)ca.
98.the risk of over reliance 信赖过度风险 a
C[G_ACwc
99.the risk of incorrect rejection 误拒风险
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100. the risk of incorrect acceptance 误受风险 R 9`[C
101.working trial balance 试算平衡表 )).=MTk
102.index and cross-referencing 索引和交叉索引 ;/$pxD
103.cash receipt 现金收入 LHA^uuBN}
104.cash disbursement 现金支出 UDr1t n
105.bank statement 银行对账单 76rv$z{g^
106.bank reconciliation 银行存款余额调节表 sPi
107.balance sheet date 资产负债表日 "O>~osj
108.net realizable value 可变现净值 ]:Ep1DIMl
109.storeroom 仓库 8%CznAO"?W
110.sale invoice 销售发票 N 62;@Z\7
111.price list 价目表 :4V5p
=v-
112.positive confirmation request 积极式询证函 6d]4
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113.negative confirmation request 消极式询证函 tcj"rV{G
114.purchase requisition 请购单 )!27=R/
115.receiving report 验收报告 +pqbl*W;1
116.gross margin 毛利 ^WB[uFt-
117.manufacturing overhead 制造费用 "L]v:lg3
118.material requisition 领料单 !6-t_S
119.inventory-taking 存货盘点 .zZfP+Q]8
120.bond certificate 债券 CmBPCjh
121.stock certificate 股票 $
a~
122.audit report 审计报告 E>QS^)ih
123.entity 被审计单位 5z0Sns
124.addressee of the audit report 审计报告的收件人 a?+C]u?_D
125.unqualified opinion 无保留意见 zgjgEhnvU
126.qualified opinion 保留意见 Wd7*7']
127.disclaimer of opinion 无法表示意见 9ia&/BT7"z
128.adverse opinion 否定意见 -Ct+W;2
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A (1)ABC 作业基础成本计算 !QwB8yK@
A (2)absorbed overhead 已吸收制造费用 V]--d33/a
A (3)absorption costing 吸收成本计算 >I@&"&d
A (4)account 账户,报表 WDghlC6g!l
A (5)accounting postulate 会计假设 {2 q"9Ox"
A (6)accounting series release 会计公告文件 it H
A (7)accounting valuation 会计计价 Vwp>:'Pu
A (8)account sale 承销清单 ThX3@o
A (9)accountability concept 经营责任概念 xBxiBhqzF
A (10)accountancy 会计职业 zqj|$YNC
A (11)accountant 会计师 _UTN4z2aTG
A (12)accounting 会计 x~}&
t+FK
A (13)agency cost 代理成本 }Y7P2W+4?
A (14)accounting bases 会计基础 E'{:HX
A (15)accounting manual 会计手册 Q<6* UUQm
A (16)accounting period 会计期间 QaO9-:]eN
A (17)accounting policies 会计方针 eg*a Vb
A (18)accounting rate of return 会计报酬率 0"e["q{|
A (19)accounting reference date 会计参照日 MMrN#&r
A (20)accounting reference period 会计参照期间 GjwH C{
A (21)accrual concept 应计概念 AAfU]4u0S
A (22)accrual expenses 应计费用 $)*qoV
A (23)acid test ration 速动比率(酸性测试比率) /F.<Gz;w
A (24)acquisition 购置 -sv%A7i
A (25)acquisition accounting 收购会计 <UO[*_,\
A (26)activity based accounting 作业基础成本计算 l7T?Yx j
A (27)adjusting events 调整事项 cRKLyb
A (28)administrative expenses 行政管理费 CP9 Q|'oJ
A (29)advice note 发货通知 Mo3%OR
A (30)amortization 摊销 dn'|~zf.
A (31)analytical review 分析性检查 ^"<Bk<b(
A (32)annual equivalent cost 年度等量成本法 C"n!mr{srt
A (33)annual report and accounts 年度报告和报表 5GAW3j{
A (34)appraisal cost 检验成本 -l}"DP
_
A (35)appropriation account 盈余分配账户 O+mEE>:w%
A (36)articles of association 公司章程细则 ih)\P0wed
A (37)assets 资产 =,it`8;
A (38)assets cover 资产保障 r
ts2Jk7f
A (39)asset value per share 每股资产价值 J[l7p6xk
A (40)associated company 联营公司 ]lKUpsQI
A (41)attainable standard 可达标准 =k d-rIBc
O6$,J12l
A (42)attributable profit 可归属利润 'J*'{
A (43)audit 审计 b'^<0c
A (44)audit report 审计报告 =g6~2p=H
A (45)auditing standards 审计准则 zK~_e\m
A (46)authorized share capital 额定股本 *?Wz/OJ0
A (47)available hours 可用小时 KU"+i8"
A (48)avoidable costs 可避免成本 ?r|iZKa
B (49)back-to-back loan 易币贷款 .I|b9$V
B (50)backflush accounting 倒退成本计算 V1Ft3Msq
B (51)bad debts 坏帐 n'vdA !R
B (52)bad debts ratio 坏帐比率
]Z UE !
B (53)bank charges 银行手续费 u)EtEl7Wq
B (54)bank overdraft 银行透支 SD~4CtlfI
B (55)bank reconciliation 银行存款调节表 i,~(_|-r
B (56)bank statement 银行对账单 U7U&^
s6`
B (57)bankruptcy 破产 <J~6Q
B (58)basis of apportionment 分摊基础 J0bcW25
B (59)batch 批量 4J'0k<5S
B (60)batch costing 分批成本计算 U43U2/^
B (61)beta factor B(市场)风险因素 "MzBy)4Q
B (62)bill 账单 bhDqRM
B (63)bill of exchange 汇票 EpACd8Fb
B (64)bill of landing 提单 -h|[8UG^b
B (65)bill of materials 用料预计单 g@O?0
,+1
B (66)bill payable 应付票据 #(}{*dR
B (67)bill receivable 应收票据 N49{J~
B (68)bin card 存货记录卡 ci?\W
6
B (69)bonus 红利 u-.5rH l
B (70)book-keeping 薄记 ORX<ZOt1
B (71)Boston classification 波士顿分类 .0/"~5
B (72)breakeven chart 保本图 '"%hX&]5
B (73)breakeven point 保本点 |R91|-H
B (74)breaking-down time 复位时间 ?^:5`
B (75)budget 预算 ^Hf?["m^@
B (76)budget center 预算中心 /!5cf;kl*l
B (77)budget cost allowance 预算成本折让 `:ZaT('h
B (78)budget manual 预算手册 LhF;A~L
B (79)budget period 预算期间 _W Hi<,-
B (80)budgetary control 预算控制 =<(6yu_
B (81)budgeted capacity 预算生产能力
qOD^P
B (82)burden 制造费用 Mf5*Wjz.Mc
B (83)business center 经营中心 m/g[9Y
B (84)business entity 营业个体 USgO`l\}4
B (85)business unit 经营单位 rx#GrV*y
B (86)buy-out management 管理性购买产权 Wxj(3lg/
B (87)by-product 副产品 4%yeEc;z
C (88)called-up share capital 催缴股本 IWddJb~hu
C (89)capacity 生产能力 R SWw4}
C (90)capacity ratios 生产能力比率 ~
r})&`5
C (91)capital 资本 W>CG;x{
C (92)capital assets pricing model资本资产计价模式 Y2uy@j*N
C (93)capital commitment 承诺资本 jX$U)O
C (94)capital employed 已运用的资本 "_rpErm
}
C (95)capital expenditure 资本支出 W`#E[g?]
C (96)capital expenditureauthorization 资本支出核准 -idbR[1{?
C (97)capital expenditure control 资本支出控制 ~}D"8[ABj
C (98)capital expenditure proposal资本支出申请 A)SnPbI-p
C (99)capital funding planning 资本基金筹集计划 -:!T@rV,d
C (100)capital gain 资本收益 /_(l:q^
C (101)capital investment appraisal资本投资评估 $Vs5d=B
C (102)capital maintenance 资本保全 <pT1p4T<
C (103)capital resource planning 资本资源计划 \@NnL\t
u
C (104)capital surplus 资本盈余 cE,,9M@^
C (105)capital turnover 资本周转率
@[$q1Nm
C (106)card 记录卡 \Z/0i|
C (107)cash 现金
]K5j(1EN
C (108)cash account 现金账户 rUB67ok*
C (109)cash book 现金账薄 GXTjK!
C (110)cash cow 金牛产品 caTKi8
C (111)cash flow 现金流量 FSZ :}Q
C (112)cash discounted 现金贴现 Q;z'"P
C (113)cash flow budget 现金流量预算 Q^lgtb
C (114)cash flow statement 现金流量表 ` gor
C (115)cash ledger 现金分类账 .,p@ee$q
C (116)cash limit 现金限额 kQ6YQsJ.*
C (117)CCA 现时成本会计 t<p4H^
C (118)center 中心 >o"0QD
C (119)changeover time 变更时间 V8%( h[
C (120)chartered entity 特许经济个体 LwI 4 2
C (121)cheque 支票 mFC9\
C (122)cheque register 支票登记薄 Pf<
BQ*n
C (123)coin analysis 零钱分类 `g}en%5b\
C (124)classification 分类 ]4_)WUS.c
C (125)clock card 工时卡 *U,W4>(B
C (126)code 代码 K;g6V!U
C (127)commitment accounting 承诺确认会计 fdKTj
=4
C (128)common cost 共同成本 <5c^DA
C (129)company limited byguarantee 有限担保责任公司 Xr|e%]!**
C (130)company limited shares 股份有限公司 bXWodOSN
C (131)competitive position 竞争能力状况 LtDGu})1
C (132)concept 概念 .uo:fxbd2
C (133)conglomerate 跨行业企业 Eds{-x|10
C (134)consistency concept 一致性概念
S)@) @3
C (135)consolidated accounts 合并报表 N2EX`@_2
C (136)consolidation accounting 合并会计 GmN~e*x>p
C (137)consortium 财团 wcDb| H&
C (138)contingency plan 应急计划 KJ6:ZTbW
C (139)contingent liabilities 或有负债 `hl1R3nBM
C (140)continuous operation 连续生产 kkV*#IZ
C (141)contra 抵消 z
2Ao6*%
C (142)contract cost 合同成本 % ELf7~
C (143)contract costing 合同成本计算 .t%`"C
C (144)contribution 贡献毛益 M|'![]-
C (145)contribution centre 贡献中心 Jy#2
1
C (146)contribution chart 贡献图 4
eP-yi
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 z]Mu8
C (148)contribution to salesration 贡献毛益对销售比率 G c:oSvm
C (149)control 控制 m-
|~tve
C (150)control account 控制帐户 n0@ \x=9
C (151)control limits 控制限度 McQWZ<
C (152)controllability concept 可控制概念 P/~kX_
C (153)controllable cost 可控制成本 l`<u\],
C (154)conversion cost 加工成本 fK9wr@1
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 X$$b :q
C (156)corporate appraisal 公司评估 G2_l}q~
C (157)corporate planning 公司计划 @I0[B<,:G
C (158)corporate social reporting 公司社会报告 h<f]hJ`ep
C (159)corporation 股份公司 Z=/bD*\g
C (160)cost 成本 $x1PU67
C (161)cost account 成本帐户 y{uN+QS
C (162)cost accounting 成本会计 DWar3+u&0
C (163)cost accounting manual 成本手册 <<ifd?
C (164)cost accounts calendar 成本报表的日历时间 8#~x6\!b
C (165)cost adjustment 成本调整 )XL}u4X
C (166)cost allocation 成本分配 ?Kf?Z`9 *Y
C (167)cost apportionment 成本分摊 hQDZ%>
C (168)cost attribution 成本归属 S"joXmJ/-C
C (169)cost audit 成本审计 ;Quk%6;[N
C (170)cost behaviour 成本性态 C
XiSin
C (171)cost benefit analysis 成本效益分析 km#Rh^
C (172)cost center 成本中心 :k.C|V!W
C (173)cost driver 成本动因