h4/rw
fp^
7"NUof?i
注会《审计》英语常用词汇 2+enRR~
4{Iz\:G:{/
!q X7
1.audit 审计 j{vzCRa>8
2.attestation 鉴证 ,oCr6 ]
3.credibility 可信赖程度 =k'dbcfO$9
4.audit of financial statements 财务报表审计 (.c?)_G,
5.agreed-upon procedures 执行商定程序 Oj:`r*z43
6.high levels of assurance 高水平保证 ,Y*f]
7.compilation 编制 bke 1 F
'
8.reliability 可靠性 <1y%ch;
9.relevance 相关性 u1uY*p
10.professional skepticism 职业谨慎 [8"nRlXH
11.objectivity 客观性 Pw")|85
12. professional competence 专业胜任能力 ]OVjq?
13.Senior/CPA-in-charge 项目经理 p"T4;QBxQ
14.audit engagement letter 业务约定书 TzOf&cs/r
15.recurring audit 连续审计 T<OLfuV
16.the client 委托人 jkbz8.K
17.change CPA 更换注册会计师 %63<Iz"
18.the existing CPA 现任注册会计师 9u9#&xx
19.the successor CPA 后任注册会计师
lBCM;#P
20.the preceding CPA前任注册会计师 olqHa5qn
21.issue the audit report 出具审计报告 ~&pk</Dl
22.expert 专家 7(jt:V6V
23.the board of directors 董事会 e1H.2n{y^
24.knowledge of the entity‘ s business 了解被审计单位情况 d;
M&X!Y
25.assess material misstatement risks评估重大错报风险 b;yhgdFx
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
np~oF
27.a general knowledge of —— 初步了解―――的情况 = *sP,
6
28.a more knowledge of—— 进一步了解的情况 Eb.{M
29.the prior year‘s working papers 以前年度工作底稿 AOTI&v
30.minutes of meeting 会议纪要 -Xj+7}4
31.business risks 经营风险 |h#mv~cF
32.appropriateness 适当性 f.,-KIiF
33.accounting estimate 会计估计 K1Tzy=Z9j
34.management representations 管理层声明 M4QMD;Ez
35.going concern assumption 持续经营假设 B *:6U+I
36.audit plan 审计计划 (Yx rZ_F'b
37.significant audit areas 重点审计领域 X\ h]N
38.error 错误 }p#S;JZRu+
39.fraud舞弊 w,\Ua&>4
40.modified or additional procedures 修改或追加审计程序 '\9A78NV{;
41.misappropriation of assets 侵占资产 43/|[
42.transactions without substance 虚假交易 0c]Lm?&
43.unusual pressures 异常压力 _+UD>u{
44.the suspected noncompliance 涉嫌存在违法行为 xQN](OKG
45.materialiy 重要性 5L4~7/kj
46.exceed the materiality level 超过重要性水平 k\EMO\je
47.approach the materiality level 接近重要性水平 3&}wfK]
X
48.an acceptably low level 可接受水平 >%7iL#3%
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 )q#b^( v
50.misstatements or omissions 错报或漏报 uy B
?-Y+
51.aggregate 总计 j"c"sF\q
52.subsequent events 期后事项 gSP|;Gy
53.adjust the financial statements 调整财务报表 TfJB;
54.perform additional audit procedures 实施追加的审计程序 E;h#3
B9
55.audit risk 审计风险 PPohpdd)
56.detection risk 检查风险 39u!j|VH
57.inappropriate audit opinion 不适当的审计意见 L%<1cE))
58.material misstatement 重大的错报 QtRKmry{
59.tolerable misstatement 可容忍错报 r|&qXb x
60.the acceptable level of detection risk 可接受的检查风险 /P,J);Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 -0>@jfP^D
62.simall business 小规模企业 ~_R=2t{u_
63.accounting system 会计系统 qwnC{
64.test of control 控制测试 qgu.c`GmW
65.walk-through test 穿行测试 ?p/i}28=y
66.communication 沟通 GXsHc,
67.flow chart 流程图
iL
FF "Hs
68.reperformance of internal control 重新执行 KSLyU1W
69.audit evidence 审计证据 27;*6/>,
70.substantive procedures 实质性程序 Ua(!:5q?
71.assertions 认定 O10h(Wg
72.esistence 存在 y*P[*/g
73.occurrence 发生 x3)qK6,\
74.completeness 完整性 u+S*D\p<`
75.rights and obligations 权利和义务 +`\C_i-
76.valuation and allocation 计价和分摊 @
j'I
77.cutoff 截止 0Ebs-kP
78.accuracy 准确性 0e3aWn
79.classification 分类 OrHnz981K
80.inspection 检查 o-/Xa[yC
81.supervision of counting 监盘 M,6
m*
82.observation 观察 Nmp1[/{J
83.confirmation 函证 " >;},$
84.computation 计算 m\
j'7mZ1
85.analytical procedures 分析程序 M7En%sBp
86.vouch 核对 >?I[dYzut
87.trace 追查 (]rtBeT
88.audit sampling 审计抽样 2E;*kKw[
89.error 误差 8j8FQ!M
90.expected error 预期误差 \U,.!'+
91.population 总体 Dk8"
H>*
92.sampling risk 抽样风险 )x#^fN~ 7`
93.non- sampling risk 非抽样风险 '%kk&&3'
94.sampling unit 抽样单位 Haiuf)a
95.statistical sampling 统计抽样 jiz"`,-},O
96.tolerable error 可容忍误差 AOhsat;O`
97.the risk of under reliance 信赖不足风险 'R?;T[s%
98.the risk of over reliance 信赖过度风险 h@/c76}f6p
99.the risk of incorrect rejection 误拒风险 ]{Iy<
100. the risk of incorrect acceptance 误受风险 $--W,ov5j
101.working trial balance 试算平衡表 "w=.2A:q
102.index and cross-referencing 索引和交叉索引 k.?b2]@$
103.cash receipt 现金收入 $5|/X&"O)/
104.cash disbursement 现金支出 H<g-
Bhv
105.bank statement 银行对账单 |no '^
106.bank reconciliation 银行存款余额调节表 mM1\s>o
107.balance sheet date 资产负债表日 .\qZkk}2l
108.net realizable value 可变现净值 3-srt^>w*
109.storeroom 仓库 7>v1w:cC]
110.sale invoice 销售发票 PWx2<t<;9
111.price list 价目表 z1_\P) M
112.positive confirmation request 积极式询证函 or>5a9pj
113.negative confirmation request 消极式询证函 O0c#-K.f
114.purchase requisition 请购单 wSnY;Z9W_
115.receiving report 验收报告 H/YZwDx,i
116.gross margin 毛利 (Z;-u+ }.
117.manufacturing overhead 制造费用 mRFcZ.7
118.material requisition 领料单 }n oI2.-#
119.inventory-taking 存货盘点 M+9G^o)u
120.bond certificate 债券 z^O>'9#
121.stock certificate 股票 p'ukV(B
122.audit report 审计报告 #GY;.,
123.entity 被审计单位 O8r9&Nv
124.addressee of the audit report 审计报告的收件人 u.
gnvdU
125.unqualified opinion 无保留意见 kuqf(
126.qualified opinion 保留意见 PJsiT4<
127.disclaimer of opinion 无法表示意见 A9!%H6
128.adverse opinion 否定意见 (sz=IB ;
sJ{NbN~`I
A (1)ABC 作业基础成本计算 -!k"*P
A (2)absorbed overhead 已吸收制造费用 `c ^2
A (3)absorption costing 吸收成本计算 wZ5+ H%x
A (4)account 账户,报表 $ohIdpZLH2
A (5)accounting postulate 会计假设 7ae8nZ3&
A (6)accounting series release 会计公告文件 _ ^r KOd
A (7)accounting valuation 会计计价 )E'
iC
A (8)account sale 承销清单 KAT4C 4=,
A (9)accountability concept 经营责任概念 $RfM}!7?
A (10)accountancy 会计职业 X~T"n<:a>
A (11)accountant 会计师 F$N"&<[c
A (12)accounting 会计 U5[
xW
A (13)agency cost 代理成本 ^duNEu0*
A (14)accounting bases 会计基础 #%rXDGDS
A (15)accounting manual 会计手册 pZ}4'GnZI
A (16)accounting period 会计期间 |x3.r t
A (17)accounting policies 会计方针
MD%_Z/NL
A (18)accounting rate of return 会计报酬率 dd@qk`Zl&A
A (19)accounting reference date 会计参照日 h S/oOeG<Y
A (20)accounting reference period 会计参照期间 TW8E^k7
A (21)accrual concept 应计概念 qCi6kEr
A (22)accrual expenses 应计费用 y+hC !-
A (23)acid test ration 速动比率(酸性测试比率) y'(l]F1]
A (24)acquisition 购置 3M=ym.
A (25)acquisition accounting 收购会计 DJ2EV^D+P
A (26)activity based accounting 作业基础成本计算 SxdH%agM
A (27)adjusting events 调整事项 A]id*RtY
A (28)administrative expenses 行政管理费 >
SU2Jw
A (29)advice note 发货通知 gBA
UrY%]
A (30)amortization 摊销 , |,DXw
A (31)analytical review 分析性检查 K3Zc>QL{
A (32)annual equivalent cost 年度等量成本法 o}C| N)'
A (33)annual report and accounts 年度报告和报表 tIR"y:U+
A (34)appraisal cost 检验成本 5*l~7R
A (35)appropriation account 盈余分配账户 7aUk?Hf
A (36)articles of association 公司章程细则 (p08jR
'5
A (37)assets 资产 &`[y] E'
A (38)assets cover 资产保障 O]o `!c
A (39)asset value per share 每股资产价值 EbZRU65J}O
A (40)associated company 联营公司 %"Q{|}
A (41)attainable standard 可达标准 n7>CK?25
YKk?BQ"
A (42)attributable profit 可归属利润 0!!b(X(
A (43)audit 审计 03Pa; n
A (44)audit report 审计报告 rnz9TmN:*1
A (45)auditing standards 审计准则 #Cks&[!c
A (46)authorized share capital 额定股本 B#9rqC
A (47)available hours 可用小时 2UU5\
jV6
A (48)avoidable costs 可避免成本 }u8o *P|,
B (49)back-to-back loan 易币贷款 484lB}H
B (50)backflush accounting 倒退成本计算 TO7%TW{L
B (51)bad debts 坏帐 B:Ec(USe
B (52)bad debts ratio 坏帐比率 5RCZv\Wd&
B (53)bank charges 银行手续费 ?&W1lYY
B (54)bank overdraft 银行透支 K<'L7>s3lA
B (55)bank reconciliation 银行存款调节表 0h nTHlk
B (56)bank statement 银行对账单 l=G=J( G
B (57)bankruptcy 破产 bU9B2'%E
B (58)basis of apportionment 分摊基础 b0|q@!z>
B (59)batch 批量 `@eo <6
B (60)batch costing 分批成本计算 Ch8w_Jf1yx
B (61)beta factor B(市场)风险因素 WX$mAQDV
B (62)bill 账单 , v,mBYaU
B (63)bill of exchange 汇票 l ps
6lnh
B (64)bill of landing 提单 (,<&H;,8
B (65)bill of materials 用料预计单 !4cO]wh5
B (66)bill payable 应付票据 *F|j%]k~
B (67)bill receivable 应收票据 lX$6U|!
B (68)bin card 存货记录卡 teh$W<C
B (69)bonus 红利 m2{3j[
B (70)book-keeping 薄记 22lC^)`TE
B (71)Boston classification 波士顿分类 mVFz[xI
B (72)breakeven chart 保本图 $K1 /^
B (73)breakeven point 保本点 |_ ZD[v S
B (74)breaking-down time 复位时间 wN1%;~?7
B (75)budget 预算 p""#Gbwj
B (76)budget center 预算中心 JbN@AX:%
B (77)budget cost allowance 预算成本折让 0?59o!@h
B (78)budget manual 预算手册 (GB2("p`
B (79)budget period 预算期间 0T-y]&uo
B (80)budgetary control 预算控制 GjlA\R^e
B (81)budgeted capacity 预算生产能力 HPJ\]HV(
B (82)burden 制造费用 Gh;Ju[6
B (83)business center 经营中心 9i4!^DM_
B (84)business entity 营业个体 Y
Y4"
r\V
B (85)business unit 经营单位 s6Ox!)&
B (86)buy-out management 管理性购买产权 _q*4+x
B (87)by-product 副产品 *c'nPa$+|S
C (88)called-up share capital 催缴股本 YYfX@`\
C (89)capacity 生产能力 *opf~B_e
C (90)capacity ratios 生产能力比率 t}r`~AEa!
C (91)capital 资本 I`Goc!5t
C (92)capital assets pricing model资本资产计价模式 xE%1C6~C<
C (93)capital commitment 承诺资本 o|#
Mq"od
C (94)capital employed 已运用的资本 _cra_(b
C (95)capital expenditure 资本支出 PAG.],"D
C (96)capital expenditureauthorization 资本支出核准 q0|u vt"
C (97)capital expenditure control 资本支出控制 `;Qw/xl_N
C (98)capital expenditure proposal资本支出申请 {B^V_TX2
C (99)capital funding planning 资本基金筹集计划 :C6
C (100)capital gain 资本收益 5c50F{
C (101)capital investment appraisal资本投资评估 34S|[PXd
C (102)capital maintenance 资本保全 .Y B}w
C (103)capital resource planning 资本资源计划 g3[Zh=+]E
C (104)capital surplus 资本盈余 ).aQ}Gwx^
C (105)capital turnover 资本周转率 Q|40
8EM
C (106)card 记录卡 qFEGV+
C (107)cash 现金 "JI FF_
C (108)cash account 现金账户 l(X8 cHAi
C (109)cash book 现金账薄 a(}dF?M=
C (110)cash cow 金牛产品 VxD_:USIF
C (111)cash flow 现金流量 C'8v\C9Ag
C (112)cash discounted 现金贴现 8vFt<k}G
C (113)cash flow budget 现金流量预算 Wr3j8"f/
C (114)cash flow statement 现金流量表 u{Jv6K,
C (115)cash ledger 现金分类账 ~x<nz/^
C (116)cash limit 现金限额 jIY
C (117)CCA 现时成本会计 "-aak )7w
C (118)center 中心 yKE[,"
C (119)changeover time 变更时间 #T\Yi|Qs#
C (120)chartered entity 特许经济个体 c)H(w
C (121)cheque 支票 !e~Yp0gX#
C (122)cheque register 支票登记薄
~" \qX+
C (123)coin analysis 零钱分类 ?v-Y1j
C (124)classification 分类 /Mk85C79
C (125)clock card 工时卡 zh5'oE&[yC
C (126)code 代码
l5sBDiir%
C (127)commitment accounting 承诺确认会计 ]3.Un,F
C (128)common cost 共同成本 RQ?T~ASs
C (129)company limited byguarantee 有限担保责任公司 OO%<~H
C (130)company limited shares 股份有限公司 IT,d(UV_
C (131)competitive position 竞争能力状况 I5RV:e5b
C (132)concept 概念 5rG&Z5
C (133)conglomerate 跨行业企业 qk}(E#.>F\
C (134)consistency concept 一致性概念 ^qNh)?V?]I
C (135)consolidated accounts 合并报表 diXb8L7B;
C (136)consolidation accounting 合并会计 |ocIp/$
C (137)consortium 财团 +<p?i]3CHe
C (138)contingency plan 应急计划 \BB(0Ah+t
C (139)contingent liabilities 或有负债 ,:yv T6)p
C (140)continuous operation 连续生产 O6rrv,+_L
C (141)contra 抵消 vIBVp
C (142)contract cost 合同成本 3Cq/
o'
C (143)contract costing 合同成本计算 *2M
M
C (144)contribution 贡献毛益 _4E .
P
C (145)contribution centre 贡献中心 GKPC 9;{W
C (146)contribution chart 贡献图 )c9]}:W&
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 k~|nU
C (148)contribution to salesration 贡献毛益对销售比率 %9.]
bd|%F
C (149)control 控制 Eyw)f>
C (150)control account 控制帐户 C N9lK29F)
C (151)control limits 控制限度 &
{ B-a
C (152)controllability concept 可控制概念 ?VM# Nf\
C (153)controllable cost 可控制成本 (nP 6Xq
C (154)conversion cost 加工成本 HV
:mS* e
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Lo,z7"8
C (156)corporate appraisal 公司评估 1$,t:/'-4
C (157)corporate planning 公司计划 e@k`C{{C]o
C (158)corporate social reporting 公司社会报告 y w"Tw
C (159)corporation 股份公司 n^QOGT.s6`
C (160)cost 成本 gv=mz,
z
C (161)cost account 成本帐户 _Q<wb8+/
C (162)cost accounting 成本会计 by*>w/@9)k
C (163)cost accounting manual 成本手册 ; n2|pC^
C (164)cost accounts calendar 成本报表的日历时间 D;bQ"P-m47
C (165)cost adjustment 成本调整 mT
N6-V
C (166)cost allocation 成本分配 c"aiZ(aP
C (167)cost apportionment 成本分摊 |xI\)VE^
C (168)cost attribution 成本归属 />fP )56*
C (169)cost audit 成本审计 UA4Q9<>~
C (170)cost behaviour 成本性态 ]a%
*$TF
C (171)cost benefit analysis 成本效益分析 U_a)g
X
C (172)cost center 成本中心 HgG-r&r!2
C (173)cost driver 成本动因