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注会《审计》英语常用词汇 $/}*HWVZ
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1.audit 审计 3Ku!;uo!u
2.attestation 鉴证 A)2vjM9}K
3.credibility 可信赖程度 AEX]_1TG
4.audit of financial statements 财务报表审计 iH#~eg
5.agreed-upon procedures 执行商定程序 ^*`{W4e]
6.high levels of assurance 高水平保证 A,W-=TC
7.compilation 编制 2"~!Pu^.j
8.reliability 可靠性 ;/N[tO?Q
9.relevance 相关性 ! oLrN/-
10.professional skepticism 职业谨慎 K%Mm'$fTw
11.objectivity 客观性 FviLlly6
12. professional competence 专业胜任能力 XASoS5
13.Senior/CPA-in-charge 项目经理 U/>f" F
14.audit engagement letter 业务约定书 LU_@8i:
15.recurring audit 连续审计 xQ>c.}J/i
16.the client 委托人 @X>k@M
17.change CPA 更换注册会计师 i5?)E7-
18.the existing CPA 现任注册会计师 $^.LZ1Jd
19.the successor CPA 后任注册会计师 B~cq T/\?
20.the preceding CPA前任注册会计师 t LdBnf
21.issue the audit report 出具审计报告 Cc0`Y lx~(
22.expert 专家 30*^ER
O
23.the board of directors 董事会 i6-q%%]6
24.knowledge of the entity‘ s business 了解被审计单位情况 ?cG+rC%
25.assess material misstatement risks评估重大错报风险 5~<>h~yJ
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 W,`u5gbT
27.a general knowledge of —— 初步了解―――的情况 F
71
28.a more knowledge of—— 进一步了解的情况 xrA(#\}f$
29.the prior year‘s working papers 以前年度工作底稿 '&W`x5`t
30.minutes of meeting 会议纪要 1.o-2:]E
31.business risks 经营风险 4))u*c/,
32.appropriateness 适当性 ^TyusfOz
33.accounting estimate 会计估计 U`,&Q]
34.management representations 管理层声明 KunK.m
35.going concern assumption 持续经营假设 vz)A~"E
36.audit plan 审计计划 u'd+:uH
37.significant audit areas 重点审计领域 |b;}'
*
38.error 错误 y%|nE((
39.fraud舞弊 B cX}[?c
40.modified or additional procedures 修改或追加审计程序 b\7-u-
41.misappropriation of assets 侵占资产 I.fV_
H^
42.transactions without substance 虚假交易 kI<C\*N
43.unusual pressures 异常压力 iH9g5G`O
44.the suspected noncompliance 涉嫌存在违法行为 U)zd~ug?m
45.materialiy 重要性 "z69jxXo
46.exceed the materiality level 超过重要性水平 zG[fPD
47.approach the materiality level 接近重要性水平 1(gb
-u0
48.an acceptably low level 可接受水平 R)I 8 )
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 ":"QsS#*"#
50.misstatements or omissions 错报或漏报 k*-_CO-h
51.aggregate 总计 N;F1Z-9
52.subsequent events 期后事项 VD,F?L!
53.adjust the financial statements 调整财务报表 mbsdiab#N
54.perform additional audit procedures 实施追加的审计程序 H.7gSB 1
55.audit risk 审计风险 i`gsT[JQRX
56.detection risk 检查风险 .lb2`!'r&
57.inappropriate audit opinion 不适当的审计意见 vYL{5,t {1
58.material misstatement 重大的错报 w^ui%9
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59.tolerable misstatement 可容忍错报 jHT 4I>\
60.the acceptable level of detection risk 可接受的检查风险 M`FsKK`
61.assessed level of material misstatement risk 重大错报风险的评估水平 5w gtc~
62.simall business 小规模企业 9HLn_|yU
63.accounting system 会计系统 -vGyEd7
64.test of control 控制测试 [NFg9y;{h
65.walk-through test 穿行测试 H'<9;bD -
66.communication 沟通 3LG}x/l
67.flow chart 流程图 EQyRP.
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68.reperformance of internal control 重新执行 en=Z[ZIPO
69.audit evidence 审计证据 )"WImf:*
70.substantive procedures 实质性程序 HLN rI0
71.assertions 认定 )"m FlS<I
72.esistence 存在 `-\4Dx1!q
73.occurrence 发生 3hmuF6y~
74.completeness 完整性 .!U `,)I
75.rights and obligations 权利和义务 BXa1[7Z
76.valuation and allocation 计价和分摊 )3.udx
77.cutoff 截止 Uf
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78.accuracy 准确性 ~`#.ZMO
79.classification 分类 H$Q$3Q!`
80.inspection 检查 R=i$*6}a
81.supervision of counting 监盘 <s9Sx>Zb
82.observation 观察 Aw4Qm2Kf
83.confirmation 函证 XZV)4=5iSO
84.computation 计算 c500:OSB
85.analytical procedures 分析程序 XC?H
86.vouch 核对 y@~.b^?_u
87.trace 追查 8<^[xe
88.audit sampling 审计抽样 \Wt&z,
89.error 误差 k|BY 7C
90.expected error 预期误差 cOOPNa>5_
91.population 总体 agBKp!
92.sampling risk 抽样风险 L^RyJ;^c
93.non- sampling risk 非抽样风险 PX?tD:,[-
94.sampling unit 抽样单位 F
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95.statistical sampling 统计抽样 E"#<I*b
96.tolerable error 可容忍误差 6:v8J1G(<
97.the risk of under reliance 信赖不足风险 0w< iz;30
98.the risk of over reliance 信赖过度风险 HjGT{o
99.the risk of incorrect rejection 误拒风险 j+_g37$:
100. the risk of incorrect acceptance 误受风险 &4O"Xs`ka
101.working trial balance 试算平衡表 MG8-1M
102.index and cross-referencing 索引和交叉索引 d;D^<-[i
103.cash receipt 现金收入 ?
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104.cash disbursement 现金支出 $ n n4
105.bank statement 银行对账单 /J/r 62
106.bank reconciliation 银行存款余额调节表 twf;{lZ(
107.balance sheet date 资产负债表日 +ywWQ|V
108.net realizable value 可变现净值 A~*Wr+pv
109.storeroom 仓库 /W:}p(>4a
110.sale invoice 销售发票 {4}Sl^kn*
111.price list 价目表 RZOk.~[v
112.positive confirmation request 积极式询证函 ~i))Zc3,g\
113.negative confirmation request 消极式询证函 PA`b~Ct
114.purchase requisition 请购单 -|J?-
115.receiving report 验收报告 Qyt6+xL
116.gross margin 毛利 fN0D\Mu!)b
117.manufacturing overhead 制造费用 U!3nn#!yE
118.material requisition 领料单 "
8;D^
119.inventory-taking 存货盘点 qbqJ1^!6R
120.bond certificate 债券 GZI[qKDfB
121.stock certificate 股票 bTO$B2eh|
122.audit report 审计报告 eFsku8$<
123.entity 被审计单位 5kC#uk
124.addressee of the audit report 审计报告的收件人 D@DK9?#
125.unqualified opinion 无保留意见 A
javV
126.qualified opinion 保留意见 j|lg&kN
127.disclaimer of opinion 无法表示意见 oS_'@u.5
128.adverse opinion 否定意见 h2=zvD;
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A (1)ABC 作业基础成本计算 oJ6
d:
A (2)absorbed overhead 已吸收制造费用 G|
3OB:
A (3)absorption costing 吸收成本计算 m6lNZb]
A (4)account 账户,报表 d[TcA2nF
A (5)accounting postulate 会计假设 N#T MU
A (6)accounting series release 会计公告文件 9
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A (7)accounting valuation 会计计价 E+E5`-V
A (8)account sale 承销清单 KgAc0pz{7H
A (9)accountability concept 经营责任概念 +Tq
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A (10)accountancy 会计职业 hzKfYJcQ|
A (11)accountant 会计师 }pTw$B
A (12)accounting 会计 &hV;3";
A (13)agency cost 代理成本 _QXo4z!a8
A (14)accounting bases 会计基础 <408lm
A (15)accounting manual 会计手册 yv$MQ~]
A (16)accounting period 会计期间 M$! 0ikh
A (17)accounting policies 会计方针 >x!N[N
@G
A (18)accounting rate of return 会计报酬率 C$,S#n@
A (19)accounting reference date 会计参照日 tvFJ^5
A (20)accounting reference period 会计参照期间 >V;<K?5B`W
A (21)accrual concept 应计概念 ;`F0
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A (22)accrual expenses 应计费用 r9b`3yr=
A (23)acid test ration 速动比率(酸性测试比率) ;u
ba
A (24)acquisition 购置 *}[@*
A (25)acquisition accounting 收购会计 uVp R^
A (26)activity based accounting 作业基础成本计算 ORfA]
I-u
A (27)adjusting events 调整事项 NA\,o;ka
A (28)administrative expenses 行政管理费 jj.]R+.G
A (29)advice note 发货通知 0&5}[9?V'
A (30)amortization 摊销 ]^ RgzK
A (31)analytical review 分析性检查 c-M&cU+=L
A (32)annual equivalent cost 年度等量成本法 *}mtVa_|
A (33)annual report and accounts 年度报告和报表 tH W"eag
A (34)appraisal cost 检验成本 4SG[_:+!
A (35)appropriation account 盈余分配账户 9wtl|s%A%
A (36)articles of association 公司章程细则 <D&75C#
A (37)assets 资产 Ef?_d]
A (38)assets cover 资产保障 4pc=MR
A (39)asset value per share 每股资产价值 >fb*X'Zi%
A (40)associated company 联营公司
L G=Q
A (41)attainable standard 可达标准 vW]BOzK
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A (42)attributable profit 可归属利润 8|J%IE
A (43)audit 审计 9k$uo_i'
A (44)audit report 审计报告 +A:}5{
A (45)auditing standards 审计准则 751\K`L
A (46)authorized share capital 额定股本 wHIS}OONz
A (47)available hours 可用小时 'i`;Frmg
A (48)avoidable costs 可避免成本 ]+@b=J2b
B (49)back-to-back loan 易币贷款 /ox}l<ha
B (50)backflush accounting 倒退成本计算 x&;{4F Nw
B (51)bad debts 坏帐 :!r_dmJ
B (52)bad debts ratio 坏帐比率 A#8/:t1AW
B (53)bank charges 银行手续费 =)y=M!T2
B (54)bank overdraft 银行透支 >+$1 p_
B (55)bank reconciliation 银行存款调节表 C w$y
B (56)bank statement 银行对账单 ~L}0)FZ\9
B (57)bankruptcy 破产 h|jsi*4NnL
B (58)basis of apportionment 分摊基础 c\RDa|B,
B (59)batch 批量 } O!LTD
B (60)batch costing 分批成本计算 zL7+HY*3o
B (61)beta factor B(市场)风险因素 */Y@:Sjf
B (62)bill 账单 xQ$*K]VP
B (63)bill of exchange 汇票 wk-ziw
B (64)bill of landing 提单 8E$KR:/:4
B (65)bill of materials 用料预计单 O #0:6QX
B (66)bill payable 应付票据 "}ZD-O`!
B (67)bill receivable 应收票据 xkqt(ng(
B (68)bin card 存货记录卡 `qr[0wM
B (69)bonus 红利 YE0s5bB6
B (70)book-keeping 薄记 6BMRl%3>Z
B (71)Boston classification 波士顿分类 -4V1s;QUZ
B (72)breakeven chart 保本图 *.Kc-f4mP
B (73)breakeven point 保本点 -M(:z
B (74)breaking-down time 复位时间 h#`qEK&u
B (75)budget 预算 rZzto;NDS
B (76)budget center 预算中心 ~j8x"
B (77)budget cost allowance 预算成本折让 _#-(XQ a
B (78)budget manual 预算手册 VT-&"Jn
B (79)budget period 预算期间
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B (80)budgetary control 预算控制 thUs%F.5?
B (81)budgeted capacity 预算生产能力 H!s &]b
B (82)burden 制造费用 %,)[%>#{
B (83)business center 经营中心 r,0> 40^
B (84)business entity 营业个体 IY :iGn8R
B (85)business unit 经营单位 *S<>_R 8
B (86)buy-out management 管理性购买产权 `Y$LXF~,Om
B (87)by-product 副产品 _-&Au%QNJ`
C (88)called-up share capital 催缴股本 ``zg |h
C (89)capacity 生产能力 B"8^5#t4s
C (90)capacity ratios 生产能力比率 LQR9S/?Ld
C (91)capital 资本 ?hmj0i;XC
C (92)capital assets pricing model资本资产计价模式 S .1~#
C (93)capital commitment 承诺资本 A;{8\e
C (94)capital employed 已运用的资本 B Q".$(c
q
C (95)capital expenditure 资本支出 N{E>R&,q
C (96)capital expenditureauthorization 资本支出核准 6Zkus20
C (97)capital expenditure control 资本支出控制 .F> cZ,
C (98)capital expenditure proposal资本支出申请 6g7 X1C
C (99)capital funding planning 资本基金筹集计划 (R Ttz
C (100)capital gain 资本收益 $s?q>Z)
C (101)capital investment appraisal资本投资评估 +#n[55d
C (102)capital maintenance 资本保全 ^
zo"~1
C (103)capital resource planning 资本资源计划 ssoe$Gr7>
C (104)capital surplus 资本盈余 ^<ayPV)+
C (105)capital turnover 资本周转率 4qiG>^h9
C (106)card 记录卡 GHH1jJ_[7
C (107)cash 现金 I~#'76L[
C (108)cash account 现金账户 %*:-4K
C (109)cash book 现金账薄 Rl$NiY?2
C (110)cash cow 金牛产品 ZJI|762,
C (111)cash flow 现金流量 X0p=jBye~>
C (112)cash discounted 现金贴现 M~P}8
0I
C (113)cash flow budget 现金流量预算 ,AACE7%l
C (114)cash flow statement 现金流量表
Vb0hlJb
C (115)cash ledger 现金分类账 x|E$
f+
C (116)cash limit 现金限额 ?JtFiw
C (117)CCA 现时成本会计
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C (118)center 中心 #;2Ju'e#z
C (119)changeover time 变更时间 HJoPk'p%
C (120)chartered entity 特许经济个体 =yvyd0|35
C (121)cheque 支票 u["Pg
C (122)cheque register 支票登记薄 zFwp$K>{QY
C (123)coin analysis 零钱分类 ;^t<LhN:
C (124)classification 分类 a?&oOQd-iP
C (125)clock card 工时卡 ezy0m}@
C (126)code 代码 [u/g =^+u
C (127)commitment accounting 承诺确认会计 &LHQ)?
C (128)common cost 共同成本 G#n27y nh
C (129)company limited byguarantee 有限担保责任公司 +KXg&A
/^
C (130)company limited shares 股份有限公司 (CO8t~J=
C (131)competitive position 竞争能力状况 jjEkz 5
C (132)concept 概念 \jZvP`.2
C (133)conglomerate 跨行业企业 [%z~0\lu8
C (134)consistency concept 一致性概念 `<C)oF\~f
C (135)consolidated accounts 合并报表 R\1#)3e0
C (136)consolidation accounting 合并会计 VA.:'yQtJ
C (137)consortium 财团 ~Ui<y=d
C (138)contingency plan 应急计划 9cX
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C (139)contingent liabilities 或有负债 >wz-p
nD
C (140)continuous operation 连续生产 |cUlXg=
C (141)contra 抵消 H?UmHwwE
C (142)contract cost 合同成本 B%cjRwO T
C (143)contract costing 合同成本计算 4vGkg
H<,
C (144)contribution 贡献毛益
'mG[#M/Y
C (145)contribution centre 贡献中心 w6v P
a
C (146)contribution chart 贡献图 KS3
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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 t&H) :P
C (148)contribution to salesration 贡献毛益对销售比率 Z!7#"wO9+V
C (149)control 控制 vvFXdHP
C (150)control account 控制帐户 W UDQb5k
C (151)control limits 控制限度 }(O
7tC
C (152)controllability concept 可控制概念 W}.;]x%1B
C (153)controllable cost 可控制成本 RY&Wv
kjh
C (154)conversion cost 加工成本 FC/m,D50oI
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Cddw\|'3
C (156)corporate appraisal 公司评估 M*}C.E!
C (157)corporate planning 公司计划 lMF
j"x\
C (158)corporate social reporting 公司社会报告 M[@).4h
C (159)corporation 股份公司 {pE")O7~P
C (160)cost 成本 eHm!
C (161)cost account 成本帐户 v8Bi 1,g
C (162)cost accounting 成本会计 fG2\p&z
C (163)cost accounting manual 成本手册 aKkQXq*
C (164)cost accounts calendar 成本报表的日历时间 thl{IU
C (165)cost adjustment 成本调整 c7L#f=Ot?
C (166)cost allocation 成本分配 TY5<hPU=
C (167)cost apportionment 成本分摊 d&PXJ
C (168)cost attribution 成本归属 wQlK[F]!>
C (169)cost audit 成本审计 7V%}U5
C (170)cost behaviour 成本性态 _{TGO
jZr
C (171)cost benefit analysis 成本效益分析 rh
HX0+
C (172)cost center 成本中心 q --NLm@;
C (173)cost driver 成本动因