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注会《审计》英语常用词汇 9Xm"kVqd/
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1.audit 审计 Z)?"pBv'
2.attestation 鉴证 Z3#3xG5pl
3.credibility 可信赖程度 7x1jpQ-
4.audit of financial statements 财务报表审计 fk",YtS*
5.agreed-upon procedures 执行商定程序 7z+NR&'M$
6.high levels of assurance 高水平保证 3cOXtDV YT
7.compilation 编制 8o4
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8.reliability 可靠性 j4NS5
9.relevance 相关性 iezz[;t
10.professional skepticism 职业谨慎 ="I]D
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11.objectivity 客观性 8\ :T*u3
12. professional competence 专业胜任能力 >eU;lru2Q
13.Senior/CPA-in-charge 项目经理 ex29rL3
14.audit engagement letter 业务约定书 Ii,L6c
15.recurring audit 连续审计 (oTx*GP>Y
16.the client 委托人 r<bg->lX
17.change CPA 更换注册会计师 &t6L8[#yd
18.the existing CPA 现任注册会计师 `#l_`j=r$
19.the successor CPA 后任注册会计师 Aal yEn&>
20.the preceding CPA前任注册会计师 I/'jRM
21.issue the audit report 出具审计报告 02=eE|Y@
22.expert 专家 Y#rao:I
23.the board of directors 董事会 $%!]tNGS
24.knowledge of the entity‘ s business 了解被审计单位情况 ixU1v~T
25.assess material misstatement risks评估重大错报风险 5qFqH
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 p_mP'
27.a general knowledge of —— 初步了解―――的情况 rgOB0[
28.a more knowledge of—— 进一步了解的情况 W;hI[9
29.the prior year‘s working papers 以前年度工作底稿 Wk$%0xZ7
30.minutes of meeting 会议纪要 vmk
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31.business risks 经营风险 *d)B4qG
32.appropriateness 适当性 *VL-b8'A<
33.accounting estimate 会计估计 h],
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34.management representations 管理层声明 G:A`
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35.going concern assumption 持续经营假设 L-$GQGk{
36.audit plan 审计计划 2.2 s>?\
37.significant audit areas 重点审计领域 xe_c`%_
38.error 错误 RX#:27:
39.fraud舞弊 jgukW7H
40.modified or additional procedures 修改或追加审计程序 r_Xk:
41.misappropriation of assets 侵占资产 V}Oxz
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42.transactions without substance 虚假交易 A2htD!3
43.unusual pressures 异常压力 QhN5t/Hr
44.the suspected noncompliance 涉嫌存在违法行为 C/lpSe
45.materialiy 重要性 `@eQL[Z9x
46.exceed the materiality level 超过重要性水平 mGoUF$9 k
47.approach the materiality level 接近重要性水平 Pc1vf]
48.an acceptably low level 可接受水平 ,Y}HP3
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 QDLtilf :
50.misstatements or omissions 错报或漏报 hXZk$a'
51.aggregate 总计 esFBWJ
52.subsequent events 期后事项 d+z8^$z"
53.adjust the financial statements 调整财务报表 hfVJg7-
54.perform additional audit procedures 实施追加的审计程序 w 8T#~Dc
55.audit risk 审计风险 ])v
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56.detection risk 检查风险 ~kF^0-JZY
57.inappropriate audit opinion 不适当的审计意见 j].XVn,
58.material misstatement 重大的错报 &Q 3!ty
59.tolerable misstatement 可容忍错报 7)<
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60.the acceptable level of detection risk 可接受的检查风险 $FS
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61.assessed level of material misstatement risk 重大错报风险的评估水平 I+ydVj(Op
62.simall business 小规模企业 SmC91XO
63.accounting system 会计系统 q,kdr)-
64.test of control 控制测试 ".~,(*
65.walk-through test 穿行测试 Ptn0;GC
66.communication 沟通 1;S@XC>
67.flow chart 流程图 }zj_Pp
68.reperformance of internal control 重新执行 ,D;d#fJ
69.audit evidence 审计证据 P;][i| x
70.substantive procedures 实质性程序 51l :
71.assertions 认定 #sN]6
72.esistence 存在 _-^a8F>/19
73.occurrence 发生
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74.completeness 完整性 UJ
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75.rights and obligations 权利和义务 FL9Dz4
76.valuation and allocation 计价和分摊 f{G
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77.cutoff 截止 <Zn]L:
78.accuracy 准确性 Qne@Vf kA
79.classification 分类 l*":WzRGvF
80.inspection 检查 |!,;IoZ
81.supervision of counting 监盘 'HzF/RKh
82.observation 观察 B[epI3R
83.confirmation 函证 ?s6v>#H%
84.computation 计算 >-0Rq[)
85.analytical procedures 分析程序 Rcc9Tx(zvQ
86.vouch 核对 VMXccT9i!
87.trace 追查 }&F|u0@b
88.audit sampling 审计抽样 Uyj6Ij_Pj)
89.error 误差 F}wy
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90.expected error 预期误差 _h6SW2:z!E
91.population 总体 e
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92.sampling risk 抽样风险 ,` 6O{Z~
93.non- sampling risk 非抽样风险 |6v
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94.sampling unit 抽样单位 j
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95.statistical sampling 统计抽样 41Hv)}Yd
96.tolerable error 可容忍误差 L7;8:^ v
97.the risk of under reliance 信赖不足风险 k{d]
98.the risk of over reliance 信赖过度风险 [;t-XC?[nk
99.the risk of incorrect rejection 误拒风险 0"}J!c<g
100. the risk of incorrect acceptance 误受风险 k<Qhw)M8
101.working trial balance 试算平衡表 /W9(}Id6
102.index and cross-referencing 索引和交叉索引 #9zpJ\E
103.cash receipt 现金收入 W
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104.cash disbursement 现金支出 !mHMFwvS
105.bank statement 银行对账单 `%; Hj _X}
106.bank reconciliation 银行存款余额调节表 i'V("
107.balance sheet date 资产负债表日 V^Y'!w\LGI
108.net realizable value 可变现净值 'HKDGQl`
109.storeroom 仓库 _Z7`tUS-j
110.sale invoice 销售发票 5.1z9[z
111.price list 价目表 HxSq&j*F
112.positive confirmation request 积极式询证函 M8nfbc^
113.negative confirmation request 消极式询证函 }`cf3'rdk
114.purchase requisition 请购单 (Zg'])
115.receiving report 验收报告 I+=+ ,iXhB
116.gross margin 毛利 3P@D!l
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117.manufacturing overhead 制造费用 k/P.[5
118.material requisition 领料单 \?Sv O
119.inventory-taking 存货盘点 m<H{@ZgN(
120.bond certificate 债券 ]Hp>~Zvbb
121.stock certificate 股票 $Nd,6w*`
122.audit report 审计报告 B*Q 9g r
123.entity 被审计单位 3xT9/8*
124.addressee of the audit report 审计报告的收件人 &1(- 8z*
125.unqualified opinion 无保留意见 Mg#yl\v
126.qualified opinion 保留意见 &&nbdu
127.disclaimer of opinion 无法表示意见 o]EL=j
128.adverse opinion 否定意见 k&2=-qgVR
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A (1)ABC 作业基础成本计算 />Q}0Hg
A (2)absorbed overhead 已吸收制造费用 DQT'OZ:w
A (3)absorption costing 吸收成本计算 |BbzRis
A (4)account 账户,报表 0:f]&Ng
A (5)accounting postulate 会计假设 rtS' 90`
A (6)accounting series release 会计公告文件 nl
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A (7)accounting valuation 会计计价 NMe{1RM
A (8)account sale 承销清单 W:,Wex^9n
A (9)accountability concept 经营责任概念 ak7kb7 5o
A (10)accountancy 会计职业 9.8%Iw
A (11)accountant 会计师 M?!@L:b[
A (12)accounting 会计 }x?F53I)
A (13)agency cost 代理成本 Q_U.J0
A (14)accounting bases 会计基础 y{S8?$dU$:
A (15)accounting manual 会计手册 P0e-v0
A (16)accounting period 会计期间 +LF#XS@
A (17)accounting policies 会计方针 _bGkJ=
A (18)accounting rate of return 会计报酬率 3V<@Vkf5
A (19)accounting reference date 会计参照日 Keozn*fzI
A (20)accounting reference period 会计参照期间 ?u|@,tQ[
A (21)accrual concept 应计概念 ;
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A (22)accrual expenses 应计费用 } vmRm*8z
A (23)acid test ration 速动比率(酸性测试比率) #0>xa]S
A (24)acquisition 购置 VGmvfhf#"
A (25)acquisition accounting 收购会计 <%HRs>4
A (26)activity based accounting 作业基础成本计算 ,;_+o]
A (27)adjusting events 调整事项 0?<#!
A (28)administrative expenses 行政管理费 < cvh1~>(
A (29)advice note 发货通知 CuWJai:nQ;
A (30)amortization 摊销
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A (31)analytical review 分析性检查 1~*1W4};F8
A (32)annual equivalent cost 年度等量成本法 |M7cB$y
A (33)annual report and accounts 年度报告和报表 ]3rVULU"K-
A (34)appraisal cost 检验成本 G18w3BFx
A (35)appropriation account 盈余分配账户 ]1|P|Jp
A (36)articles of association 公司章程细则 nN\H'{Wzd
A (37)assets 资产 uMJ\
A (38)assets cover 资产保障 6RnzT d
A (39)asset value per share 每股资产价值 ;f=m+QXU
A (40)associated company 联营公司 Y !?'[t
A (41)attainable standard 可达标准 rW:krx9
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A (42)attributable profit 可归属利润 t:2v`uk
A (43)audit 审计 f#\YX
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A (44)audit report 审计报告 mHxR4%i5
A (45)auditing standards 审计准则 lH}KFFbp
A (46)authorized share capital 额定股本 {'5"i?>s0>
A (47)available hours 可用小时 wY8:j
A (48)avoidable costs 可避免成本 uh)S;3|
B (49)back-to-back loan 易币贷款 98>GHl'lM
B (50)backflush accounting 倒退成本计算 8R,<S-+v
B (51)bad debts 坏帐 H$KO[mW}
B (52)bad debts ratio 坏帐比率 vrkY7L3\
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 #z|Q $
B (55)bank reconciliation 银行存款调节表 UFG_ZoD+
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 q,vWu(.
B (58)basis of apportionment 分摊基础 kAki9a(=!
B (59)batch 批量 Z0F~?
B (60)batch costing 分批成本计算 0zaK&]oY0
B (61)beta factor B(市场)风险因素 V!W.P
B (62)bill 账单 \D7b
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B (63)bill of exchange 汇票 Vw;Z0_C
B (64)bill of landing 提单 MUO<o
B (65)bill of materials 用料预计单 Y`;}w}EcgR
B (66)bill payable 应付票据 nHseA
B (67)bill receivable 应收票据 [3Pp
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B (68)bin card 存货记录卡 CM;b_E)9)f
B (69)bonus 红利 K~N$s"Qx
B (70)book-keeping 薄记 ,/42^|=Z6O
B (71)Boston classification 波士顿分类 ,NSf
B (72)breakeven chart 保本图 ZK5nN9`
B (73)breakeven point 保本点 @5Xo2}o-Q
B (74)breaking-down time 复位时间 \N,ox(f?gW
B (75)budget 预算 l~c[} wv
B (76)budget center 预算中心 N3%X>*'
B (77)budget cost allowance 预算成本折让 'nmA!s
B (78)budget manual 预算手册
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B (79)budget period 预算期间 Dac)`/
B (80)budgetary control 预算控制 E}@C4pS
B (81)budgeted capacity 预算生产能力 A,}M ^$@
B (82)burden 制造费用 p3I"LY
B (83)business center 经营中心 ]A*}Dem*5
B (84)business entity 营业个体 v}G^+
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B (85)business unit 经营单位 i5 '&u:
B (86)buy-out management 管理性购买产权 UUah5$Iy
B (87)by-product 副产品 YW7W6mWspS
C (88)called-up share capital 催缴股本 #z\ub5um
C (89)capacity 生产能力 dzf2`@8#
C (90)capacity ratios 生产能力比率 B,%Vy!o
C (91)capital 资本 al2t\Iq90
C (92)capital assets pricing model资本资产计价模式 bSB%hFp=Cp
C (93)capital commitment 承诺资本 KZm&sk=QM-
C (94)capital employed 已运用的资本 d#k(>+%=Q
C (95)capital expenditure 资本支出 * {g3ia
C (96)capital expenditureauthorization 资本支出核准 YR%iZ"`*+O
C (97)capital expenditure control 资本支出控制 +iVEA(0&$
C (98)capital expenditure proposal资本支出申请 p3Sh%=HE'
C (99)capital funding planning 资本基金筹集计划 :E:e ^$p
C (100)capital gain 资本收益 I6>J.6luF9
C (101)capital investment appraisal资本投资评估 R><g\{G]
C (102)capital maintenance 资本保全 wQ}r/2n|^
C (103)capital resource planning 资本资源计划 Z_d"<k}I
C (104)capital surplus 资本盈余 h9vcN#22D
C (105)capital turnover 资本周转率 i5,iJe0cA
C (106)card 记录卡 NGx3f3 9
C (107)cash 现金 %opBJ
C (108)cash account 现金账户 SQKhht`M
C (109)cash book 现金账薄 Syk)S
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C (110)cash cow 金牛产品 !"<[&
C (111)cash flow 现金流量 ?t#wK}d.
C (112)cash discounted 现金贴现 nxLuzf4U5
C (113)cash flow budget 现金流量预算 _Nx
/<isdL
C (114)cash flow statement 现金流量表 V%Uj\cv
C (115)cash ledger 现金分类账 YOCEEh?
C (116)cash limit 现金限额 K1&
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C (117)CCA 现时成本会计 A1WUK=P
C (118)center 中心 c}(WniR-"
C (119)changeover time 变更时间 t@q'm.:uw<
C (120)chartered entity 特许经济个体 #6`5-5Ks;
C (121)cheque 支票 Z>[7#;;
C (122)cheque register 支票登记薄 nm'l}/Ug
C (123)coin analysis 零钱分类 +7Ws`qhEe
C (124)classification 分类 %fS9F^AK
C (125)clock card 工时卡 v^|U?
C (126)code 代码 *Gsj pNr-
C (127)commitment accounting 承诺确认会计 Q&9yrx.
C (128)common cost 共同成本 $a(-r-_Fi]
C (129)company limited byguarantee 有限担保责任公司 BZR{}Aj4pa
C (130)company limited shares 股份有限公司 .~z'm$s1o
C (131)competitive position 竞争能力状况 E$8JrL
C (132)concept 概念
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C (133)conglomerate 跨行业企业 la!]Y-s)'4
C (134)consistency concept 一致性概念 6Q.S
C (135)consolidated accounts 合并报表 Xn7G2Yp
C (136)consolidation accounting 合并会计 7& M-^Ev
C (137)consortium 财团 <izQ]\kL
C (138)contingency plan 应急计划 #&
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C (139)contingent liabilities 或有负债 i"{O~[
C (140)continuous operation 连续生产 uuzV,q
C (141)contra 抵消 ?gH[la
C (142)contract cost 合同成本 hor
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C (143)contract costing 合同成本计算 fFQ|dE;cF
C (144)contribution 贡献毛益 qi-XNB`b
C (145)contribution centre 贡献中心 m[DQ;`Y
C (146)contribution chart 贡献图
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 9&mSF0q
C (148)contribution to salesration 贡献毛益对销售比率 `lf_wB+I
C (149)control 控制 kA:Y^2X'
C (150)control account 控制帐户 nt.LiM/L
C (151)control limits 控制限度 4kOO3[r
C (152)controllability concept 可控制概念 % rBzA<
C (153)controllable cost 可控制成本 %sa?/pjK
C (154)conversion cost 加工成本
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &kb`)F3nU
C (156)corporate appraisal 公司评估 j,IRUx13f
C (157)corporate planning 公司计划 K)Y& I
C (158)corporate social reporting 公司社会报告 3JazQU
C (159)corporation 股份公司 ,Oo`*'a[o7
C (160)cost 成本 2TK \pfD
C (161)cost account 成本帐户 ffKgVQux
C (162)cost accounting 成本会计 1 ZdB6U0
C (163)cost accounting manual 成本手册 0<M-asI?
C (164)cost accounts calendar 成本报表的日历时间 05UN
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C (165)cost adjustment 成本调整 l#)X/(?;
C (166)cost allocation 成本分配 P.~UUS
C (167)cost apportionment 成本分摊 W4$o\yA]
C (168)cost attribution 成本归属 kpOdyn(
C (169)cost audit 成本审计 &L|oqXE0L
C (170)cost behaviour 成本性态 9QZaa(vN
C (171)cost benefit analysis 成本效益分析 (;NJ<x
C (172)cost center 成本中心 bM W|:rn
C (173)cost driver 成本动因