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注会《审计》英语常用词汇 M>Q3;s
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1.audit 审计 Q;s{M{u
2.attestation 鉴证 1bFGoLAEFl
3.credibility 可信赖程度 |)C
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4.audit of financial statements 财务报表审计 I)kc[/^j$
5.agreed-upon procedures 执行商定程序 GkIhPn(d
6.high levels of assurance 高水平保证 {r~=mQ
7.compilation 编制 g=KvCqJN
8.reliability 可靠性 yk'L_M(=
9.relevance 相关性 1G6 \}El95
10.professional skepticism 职业谨慎 D~bx'Wr+
11.objectivity 客观性 %
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12. professional competence 专业胜任能力 )Ii`/I^
13.Senior/CPA-in-charge 项目经理 764eXh
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 `-e9#diQe
16.the client 委托人 _#1EbvO*l
17.change CPA 更换注册会计师 U[2;Fkapi
18.the existing CPA 现任注册会计师 3 l}9'j
19.the successor CPA 后任注册会计师 F!phTu
20.the preceding CPA前任注册会计师 NJSbS<O
21.issue the audit report 出具审计报告 $e2+O\.>
22.expert 专家 &uF~t
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23.the board of directors 董事会 $)nPj_h
24.knowledge of the entity‘ s business 了解被审计单位情况 %wXjP`#
25.assess material misstatement risks评估重大错报风险 spTz}p^\O
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 XdmpfUR,13
27.a general knowledge of —— 初步了解―――的情况 E=CA Wj\
28.a more knowledge of—— 进一步了解的情况 rT=C/SKP
29.the prior year‘s working papers 以前年度工作底稿 4x}U+1B
30.minutes of meeting 会议纪要 LEOri=?RF
31.business risks 经营风险 ?A3u2-
32.appropriateness 适当性 )o~/yB7
33.accounting estimate 会计估计 eXD~L&s[
34.management representations 管理层声明 4Y}Nu
35.going concern assumption 持续经营假设 *>"NUHq
36.audit plan 审计计划 }K@m4`T
37.significant audit areas 重点审计领域 P(FlU]
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38.error 错误 cWG%>.`5r
39.fraud舞弊 )hl7)~S<
40.modified or additional procedures 修改或追加审计程序 8V}|(b#
41.misappropriation of assets 侵占资产 rM^2yr7H
42.transactions without substance 虚假交易 .%)uCLZr$
43.unusual pressures 异常压力 @87Y/_l
44.the suspected noncompliance 涉嫌存在违法行为 \q*-9_M
45.materialiy 重要性 X(eW
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46.exceed the materiality level 超过重要性水平 |OAM;@jH
47.approach the materiality level 接近重要性水平 a]7g\rg)
48.an acceptably low level 可接受水平 Ww60-d}}Q
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 gKl9Nkd!R
50.misstatements or omissions 错报或漏报 b9#(I~}
51.aggregate 总计 ZgG~xl\My
52.subsequent events 期后事项 tc[z/
53.adjust the financial statements 调整财务报表 I |c!:4
54.perform additional audit procedures 实施追加的审计程序 $'>JG9M
55.audit risk 审计风险 +p6
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56.detection risk 检查风险 XVqkw@Ia4!
57.inappropriate audit opinion 不适当的审计意见 +or
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58.material misstatement 重大的错报 DO*
59.tolerable misstatement 可容忍错报 1<1+nGO
60.the acceptable level of detection risk 可接受的检查风险 r180vbN$
61.assessed level of material misstatement risk 重大错报风险的评估水平 >qOG^{&x
62.simall business 小规模企业 $[Z~BfSQ
63.accounting system 会计系统 1KrJS(.
64.test of control 控制测试 ,mHUo4h1O
65.walk-through test 穿行测试 g)
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66.communication 沟通 $pAJ$0=sw
67.flow chart 流程图 :H3/+/x
68.reperformance of internal control 重新执行 8Th,C{
69.audit evidence 审计证据 w&p(/y
70.substantive procedures 实质性程序 -z+,j(@
71.assertions 认定 zG<<MR/<
72.esistence 存在 &PRoT#,
73.occurrence 发生 O=V_7I5
74.completeness 完整性 ]vB\yQ
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75.rights and obligations 权利和义务 ha$1vi}b
76.valuation and allocation 计价和分摊 &.?E[db"h
77.cutoff 截止 ^Z#G_%\Y:
78.accuracy 准确性 7@>/O)>(AS
79.classification 分类 .l_Nf9=
80.inspection 检查 8ta@@h
81.supervision of counting 监盘 ,3 /o7 '
82.observation 观察 #@OPi6.#!<
83.confirmation 函证 OqIXFX"
84.computation 计算 z2t+1In,
85.analytical procedures 分析程序 O+|C<;K
86.vouch 核对 oRSA&hSs
87.trace 追查 3.?be.cq
88.audit sampling 审计抽样 |@'O3KA
89.error 误差 5]LWWjT
90.expected error 预期误差 3sdL\
91.population 总体 YmaS,Q-
92.sampling risk 抽样风险 O7
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93.non- sampling risk 非抽样风险 D0xQXC3$`
94.sampling unit 抽样单位 M
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95.statistical sampling 统计抽样 Znb7OF^#"
96.tolerable error 可容忍误差 |xcI~ X7Q
97.the risk of under reliance 信赖不足风险 u-,}ug|
98.the risk of over reliance 信赖过度风险 cbyzZ#WRb
99.the risk of incorrect rejection 误拒风险 eIalcBY
100. the risk of incorrect acceptance 误受风险 CA0XcLiFt
101.working trial balance 试算平衡表 s+lBai*#
102.index and cross-referencing 索引和交叉索引 ]/1\.<uJId
103.cash receipt 现金收入 =n"k gn
104.cash disbursement 现金支出 =?.oH|&\h
105.bank statement 银行对账单
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106.bank reconciliation 银行存款余额调节表 |K Rt$t
107.balance sheet date 资产负债表日 /m"/#; ^l
108.net realizable value 可变现净值 Y /_CPY
109.storeroom 仓库 QcQ%A%VIV
110.sale invoice 销售发票 kJ FWk
111.price list 价目表 Lcpe*C x-
112.positive confirmation request 积极式询证函 i^%$ydg
113.negative confirmation request 消极式询证函 N5=BjXSAg
114.purchase requisition 请购单 \6&Ml]1
115.receiving report 验收报告 9m$;C'}Z
116.gross margin 毛利 dJ6fPB|k
117.manufacturing overhead 制造费用 rl%,9JD!
118.material requisition 领料单 '1ySBl1>
119.inventory-taking 存货盘点 g) u%?T
120.bond certificate 债券 hOAZvrfQ4
121.stock certificate 股票 - /\qGI
122.audit report 审计报告 tn'Jkwp
123.entity 被审计单位 h7"U1'b
124.addressee of the audit report 审计报告的收件人 !B%em%Tv
125.unqualified opinion 无保留意见 Gm Wr
126.qualified opinion 保留意见 v{a%TA9-
127.disclaimer of opinion 无法表示意见 @Uez2?
128.adverse opinion 否定意见 X"r)zCP+t
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A (1)ABC 作业基础成本计算 c("|xe
A (2)absorbed overhead 已吸收制造费用 yKV{V?h?
A (3)absorption costing 吸收成本计算 Yao}Xo9}
A (4)account 账户,报表 ,\\ba_*z
A (5)accounting postulate 会计假设 ja_8n["z
A (6)accounting series release 会计公告文件 8J(j}</>a
A (7)accounting valuation 会计计价 :uo1QavO@,
A (8)account sale 承销清单 =WY
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A (9)accountability concept 经营责任概念 S"Cz.
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A (10)accountancy 会计职业 QE(.w
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A (11)accountant 会计师 :'Qiwf&
A (12)accounting 会计 ,D+ydr
A (13)agency cost 代理成本 ^r\rpSN
A (14)accounting bases 会计基础 I1E9E$m5\<
A (15)accounting manual 会计手册 ?N<My&E
A (16)accounting period 会计期间 SO0\d0?u
A (17)accounting policies 会计方针 luf5-XT
A (18)accounting rate of return 会计报酬率 "17)
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A (19)accounting reference date 会计参照日 tbRW
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A (20)accounting reference period 会计参照期间 rY_~(?XS
A (21)accrual concept 应计概念 J2W-l{`r<
A (22)accrual expenses 应计费用 k
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A (23)acid test ration 速动比率(酸性测试比率) :*''ci
A (24)acquisition 购置 QF"7.~~2
A (25)acquisition accounting 收购会计 K?^;|m-
A (26)activity based accounting 作业基础成本计算 <
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A (27)adjusting events 调整事项 4!Js="
A (28)administrative expenses 行政管理费 .zO2g8(VR
A (29)advice note 发货通知 l/X_CM8y~
A (30)amortization 摊销 2!/Kt
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A (31)analytical review 分析性检查 N6y9'LGG`
A (32)annual equivalent cost 年度等量成本法 Lj1l]OD
A (33)annual report and accounts 年度报告和报表 S 5S\zTPIf
A (34)appraisal cost 检验成本 k6Kc{kY
A (35)appropriation account 盈余分配账户 ^Pn|Q'{/p
A (36)articles of association 公司章程细则 i<Vc~!pT
A (37)assets 资产 +FTc/r
A (38)assets cover 资产保障 ff#7}9_mh
A (39)asset value per share 每股资产价值 C&
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A (40)associated company 联营公司 ;l@94
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A (41)attainable standard 可达标准 K|P0nJT
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A (42)attributable profit 可归属利润 $xbC^ k
A (43)audit 审计 7=l~fKu
A (44)audit report 审计报告 buGBqx[
A (45)auditing standards 审计准则 )O1]|r7v
A (46)authorized share capital 额定股本 A5XMA|2_
A (47)available hours 可用小时 x%B_v^^^
A (48)avoidable costs 可避免成本 \zO.#H
B (49)back-to-back loan 易币贷款 6R6Ub
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B (50)backflush accounting 倒退成本计算 <>] DcA
B (51)bad debts 坏帐 8MJJ w;
B (52)bad debts ratio 坏帐比率 7> Z| K
B (53)bank charges 银行手续费 pi"H?EHk
B (54)bank overdraft 银行透支 zKQ<Zr
B (55)bank reconciliation 银行存款调节表 !vSI"$xd
B (56)bank statement 银行对账单 ;,4*uU'vq
B (57)bankruptcy 破产 8 1,N92T5
B (58)basis of apportionment 分摊基础 G]K1X"W?
B (59)batch 批量 iiPVqU%
B (60)batch costing 分批成本计算 D#g-mqar:
B (61)beta factor B(市场)风险因素 6>vR5pn
B (62)bill 账单 U%q)T61
B (63)bill of exchange 汇票 #dauXUKH
B (64)bill of landing 提单 7~h3B<
B (65)bill of materials 用料预计单 "<CM'R
B (66)bill payable 应付票据 w 3t,S3!
B (67)bill receivable 应收票据 dAI^ P/y%
B (68)bin card 存货记录卡 `0d0T~
B (69)bonus 红利 V*p[6{
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B (70)book-keeping 薄记 7H7
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B (71)Boston classification 波士顿分类 ^h[6{F~J
B (72)breakeven chart 保本图 K.Xy:l*z
B (73)breakeven point 保本点 7>Scf
B (74)breaking-down time 复位时间 q7B5#kb
B (75)budget 预算 /Ew()>Y
B (76)budget center 预算中心 Fy=GU<&AI
B (77)budget cost allowance 预算成本折让 uzd7v,
B (78)budget manual 预算手册 QiPqN$n
B (79)budget period 预算期间 eD>b|U=/
B (80)budgetary control 预算控制 VI!
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B (81)budgeted capacity 预算生产能力 P3oYk_oW
B (82)burden 制造费用 PQHztS"
B (83)business center 经营中心 >q}3#TvP@
B (84)business entity 营业个体 i).%GMv*r
B (85)business unit 经营单位 e={O
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B (86)buy-out management 管理性购买产权 LO`0^r
B (87)by-product 副产品 TFSdb\g
C (88)called-up share capital 催缴股本 &h5Vhzq(<
C (89)capacity 生产能力 r:QLU]
C (90)capacity ratios 生产能力比率 %'2P4(
C (91)capital 资本 ?JuJu1
C (92)capital assets pricing model资本资产计价模式 mF6-f#t>H+
C (93)capital commitment 承诺资本 YU,zQ V'
C (94)capital employed 已运用的资本 </I%VHP,[f
C (95)capital expenditure 资本支出 UylIxd
C (96)capital expenditureauthorization 资本支出核准 m$8siF{<q
C (97)capital expenditure control 资本支出控制 s< tG
C (98)capital expenditure proposal资本支出申请 zteu{0
C (99)capital funding planning 资本基金筹集计划 F/v.hP_
C (100)capital gain 资本收益 Q2fxsa[
C (101)capital investment appraisal资本投资评估 rZUTBLZ`j
C (102)capital maintenance 资本保全 *l7 `C)
C (103)capital resource planning 资本资源计划 g@H<Q('fJ
C (104)capital surplus 资本盈余 vn.5X
C (105)capital turnover 资本周转率 R@\fqNq
C (106)card 记录卡 1hbQ30
C (107)cash 现金 {|9knP
C (108)cash account 现金账户 cW3'057
C (109)cash book 现金账薄 XpAJP++
C (110)cash cow 金牛产品 |!o C7!+0^
C (111)cash flow 现金流量 <"Y>|X
C (112)cash discounted 现金贴现 cS.@02~f"
C (113)cash flow budget 现金流量预算 U6JD^G=qR,
C (114)cash flow statement 现金流量表 5OdsT-y
C (115)cash ledger 现金分类账 =Uk#7U"P
C (116)cash limit 现金限额 Y{dSQ|xz^
C (117)CCA 现时成本会计 /JNG}*
C (118)center 中心 ;D'm=uOl
C (119)changeover time 变更时间 P2'c{],3V
C (120)chartered entity 特许经济个体 e N`+ r
C (121)cheque 支票 BA
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C (122)cheque register 支票登记薄 6*,55,y
C (123)coin analysis 零钱分类 lBP?7`U
C (124)classification 分类 w
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C (125)clock card 工时卡 t[|rp&xG
C (126)code 代码 dV$[O`F*b
C (127)commitment accounting 承诺确认会计 *)[fGxz
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C (128)common cost 共同成本 3]S*p ErY
C (129)company limited byguarantee 有限担保责任公司 EWJB/iED
C (130)company limited shares 股份有限公司 DN^+"_:TB
C (131)competitive position 竞争能力状况 &>-'|(m+2
C (132)concept 概念 1c,#`\Iikd
C (133)conglomerate 跨行业企业 /l`zZ>
C (134)consistency concept 一致性概念 mxqZj8VuH
C (135)consolidated accounts 合并报表 T4x%3-4;
C (136)consolidation accounting 合并会计 O+!4KNN.-
C (137)consortium 财团 05F/&
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C (138)contingency plan 应急计划 !>(uhuTBF
C (139)contingent liabilities 或有负债 [O
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C (140)continuous operation 连续生产 .BxI~d^
C (141)contra 抵消 m03dL^(
C (142)contract cost 合同成本 2IJniS=[>
C (143)contract costing 合同成本计算 .*NPoW4Kv
C (144)contribution 贡献毛益 8 n[(\f:
C (145)contribution centre 贡献中心 D[^K0<-Z
C (146)contribution chart 贡献图 9>{ml&$
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 K^x{rn.Zf
C (148)contribution to salesration 贡献毛益对销售比率 +;+G+Tn
C (149)control 控制 G5hRx@vfrL
C (150)control account 控制帐户 dpz@T>MS=
C (151)control limits 控制限度 pg5W`4-F
C (152)controllability concept 可控制概念 jl59;.P
C (153)controllable cost 可控制成本 nZiwR4kM
C (154)conversion cost 加工成本 6O?zi|J[:
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 \=({T_j4
C (156)corporate appraisal 公司评估 &NF$_*\E
C (157)corporate planning 公司计划 -sHX
C (158)corporate social reporting 公司社会报告 /%&5Iq\:vA
C (159)corporation 股份公司 8Z}%,G*n
C (160)cost 成本 y ;mk]
C (161)cost account 成本帐户
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C (162)cost accounting 成本会计 7OLHY t9
C (163)cost accounting manual 成本手册 m
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C (164)cost accounts calendar 成本报表的日历时间 i^WY/ OhL
C (165)cost adjustment 成本调整 -[!t=qi
C (166)cost allocation 成本分配 "wH(tk4
C (167)cost apportionment 成本分摊 ]U@~vA#''
C (168)cost attribution 成本归属 cZ%tJ(&\7X
C (169)cost audit 成本审计 ;Q3[} ]su
C (170)cost behaviour 成本性态 BZLIi
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C (171)cost benefit analysis 成本效益分析 +Zi+
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C (172)cost center 成本中心 m|JA}&A
C (173)cost driver 成本动因