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注会《审计》英语常用词汇 :~BY[")
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1.audit 审计 bY7d
2.attestation 鉴证 5=/H2T!F
3.credibility 可信赖程度 1QXv}36#3n
4.audit of financial statements 财务报表审计 O7b Tu<h=
5.agreed-upon procedures 执行商定程序 -sl]
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6.high levels of assurance 高水平保证 "#^11 o8
7.compilation 编制 k_.%(ZE
8.reliability 可靠性 n\&[^Q#b|
9.relevance 相关性 rWEJCFa
10.professional skepticism 职业谨慎 Ul7)CT2:
11.objectivity 客观性 mu0ER 3o
12. professional competence 专业胜任能力 *?%DdVrO@
13.Senior/CPA-in-charge 项目经理 9.f/d4
14.audit engagement letter 业务约定书 )xIk#>)
15.recurring audit 连续审计
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16.the client 委托人 ]cLO-A
17.change CPA 更换注册会计师 `qp[x%7^
18.the existing CPA 现任注册会计师 dX-Xzg
19.the successor CPA 后任注册会计师 !lp*0h(7
20.the preceding CPA前任注册会计师 OF'y]W&
21.issue the audit report 出具审计报告 Hzh?w!Ow
22.expert 专家 Hrm^@3
23.the board of directors 董事会 >8+:{NW
24.knowledge of the entity‘ s business 了解被审计单位情况 `WSm/4
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25.assess material misstatement risks评估重大错报风险 .4pWyqU)!
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 9m MPkgc
27.a general knowledge of —— 初步了解―――的情况 i/`N~r
28.a more knowledge of—— 进一步了解的情况 ]Ec\!,54u
29.the prior year‘s working papers 以前年度工作底稿 X*6bsYbK-
30.minutes of meeting 会议纪要 s0
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31.business risks 经营风险 EOWLGleD1
32.appropriateness 适当性 NL%5'8F>,
33.accounting estimate 会计估计 y`!~JL*
34.management representations 管理层声明 {(#Dou
35.going concern assumption 持续经营假设 <5
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36.audit plan 审计计划 )J#7:s]eo
37.significant audit areas 重点审计领域 `Et)@{iP
38.error 错误 #@Yw]@5M
39.fraud舞弊 :it52*3=
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 ^w'y>uFM
42.transactions without substance 虚假交易 6Pc3 ;X~
43.unusual pressures 异常压力 Q[J%
44.the suspected noncompliance 涉嫌存在违法行为 Mq;m+{B
45.materialiy 重要性 jFfuT9oId
46.exceed the materiality level 超过重要性水平 ;:NW
47.approach the materiality level 接近重要性水平 G$&SlJZEk
48.an acceptably low level 可接受水平 f]N2(eM
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 NrPs :`
50.misstatements or omissions 错报或漏报 -@f5d
51.aggregate 总计 daS l.:1
52.subsequent events 期后事项 r=lhYn
53.adjust the financial statements 调整财务报表 &y"e|aE
54.perform additional audit procedures 实施追加的审计程序 |%.V{vgP7
55.audit risk 审计风险 /ghXI"ChI
56.detection risk 检查风险 z/yNFY]i
57.inappropriate audit opinion 不适当的审计意见 A]^RV{P
58.material misstatement 重大的错报 7:'7EqM
59.tolerable misstatement 可容忍错报 udYk
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60.the acceptable level of detection risk 可接受的检查风险 |9cJO@
61.assessed level of material misstatement risk 重大错报风险的评估水平 4sOo>.<x
62.simall business 小规模企业 kX!TOlk3
63.accounting system 会计系统 G\4h4% a
64.test of control 控制测试 WBdC}S
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65.walk-through test 穿行测试 7kJ =C
66.communication 沟通 (F9U`1~4
67.flow chart 流程图 dV(61C0wn
68.reperformance of internal control 重新执行 z4
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69.audit evidence 审计证据 V4kt&61
70.substantive procedures 实质性程序 2Ur9*#~kGp
71.assertions 认定 Fy_D[g
72.esistence 存在 AB92R/
73.occurrence 发生 M-Gl".*f
74.completeness 完整性 jinDKJ,n;
75.rights and obligations 权利和义务 z.EpRJn
76.valuation and allocation 计价和分摊 vU(2[
77.cutoff 截止 %!Z9: +;B
78.accuracy 准确性 hJ[Z~PC\T0
79.classification 分类 rbfP6t:c3
80.inspection 检查 i!
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81.supervision of counting 监盘 Bo.< 4P
82.observation 观察 t@dv$W2
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83.confirmation 函证 Bg.~#H
84.computation 计算 z2:^Qg
85.analytical procedures 分析程序 VnqgN
86.vouch 核对 imGg3'
87.trace 追查 ~wtl\-cY
88.audit sampling 审计抽样 RJ+i~;-
89.error 误差 CHxu%-g
90.expected error 预期误差 -js:R+C528
91.population 总体 K)!yOa'fH
92.sampling risk 抽样风险 S+aXlb
93.non- sampling risk 非抽样风险 a'3|EWS
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94.sampling unit 抽样单位 -DWyKR= j"
95.statistical sampling 统计抽样 Rs
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96.tolerable error 可容忍误差 h+ixl#:
97.the risk of under reliance 信赖不足风险 XNODDH
98.the risk of over reliance 信赖过度风险 \C<|yD
99.the risk of incorrect rejection 误拒风险 }.bhsy
100. the risk of incorrect acceptance 误受风险 =z_.RE
101.working trial balance 试算平衡表 ;Ih:$"$!
102.index and cross-referencing 索引和交叉索引 A{3VTe4TV
103.cash receipt 现金收入 Ll4/P[7:?
104.cash disbursement 现金支出 (t$jb|Oa
105.bank statement 银行对账单 -qv*%O@
106.bank reconciliation 银行存款余额调节表 3QNu7oo
107.balance sheet date 资产负债表日 V $'~2v{_
108.net realizable value 可变现净值 ,|:TML
109.storeroom 仓库 >iE/t$%1
110.sale invoice 销售发票 of? hP1kl[
111.price list 价目表 L-J 7z+{
112.positive confirmation request 积极式询证函 %ae|4u#b
113.negative confirmation request 消极式询证函 S}QvG&c
114.purchase requisition 请购单 Q)`3&b
115.receiving report 验收报告 yDmNPk/
116.gross margin 毛利 }2@Aj
117.manufacturing overhead 制造费用 OFc Lh
118.material requisition 领料单 *2nQZ^c.
119.inventory-taking 存货盘点 'IVNqfC)u
120.bond certificate 债券 >ucVrLm,X
121.stock certificate 股票 j6Msbq[
122.audit report 审计报告 k9]M=eO
123.entity 被审计单位 VTM*=5|c
124.addressee of the audit report 审计报告的收件人 Q7V*~{
125.unqualified opinion 无保留意见 qIXo_H&\C
126.qualified opinion 保留意见 /#WRd}IjK
127.disclaimer of opinion 无法表示意见 x?5D>M/Y
128.adverse opinion 否定意见 j%_{tB
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A (1)ABC 作业基础成本计算 . }#R
A (2)absorbed overhead 已吸收制造费用 8\
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A (3)absorption costing 吸收成本计算 0#$<2
A (4)account 账户,报表 hh%fmc
A (5)accounting postulate 会计假设 "e)C.#3
A (6)accounting series release 会计公告文件 S_ELZO#7
A (7)accounting valuation 会计计价 d'bAM{R>
A (8)account sale 承销清单 nw.,`M,N
A (9)accountability concept 经营责任概念 yf
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A (10)accountancy 会计职业 pv
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A (11)accountant 会计师 B4uJT~,7>
A (12)accounting 会计 `=}w(V8pc
A (13)agency cost 代理成本 y
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A (14)accounting bases 会计基础 397IbZ\
A (15)accounting manual 会计手册 SK6?;_
A (16)accounting period 会计期间 G0e]PMeFl
A (17)accounting policies 会计方针 1u9*)w
A (18)accounting rate of return 会计报酬率 Rix|LKk{
A (19)accounting reference date 会计参照日 Y.7iKMp(
A (20)accounting reference period 会计参照期间 VXfp=JE
A (21)accrual concept 应计概念 `]u!4pP"
A (22)accrual expenses 应计费用 dq6|m
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A (23)acid test ration 速动比率(酸性测试比率) ET2^1X
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A (24)acquisition 购置 2cnyq$4k
A (25)acquisition accounting 收购会计 QGC%, F"+
A (26)activity based accounting 作业基础成本计算 F\K&$5J{p
A (27)adjusting events 调整事项 d9qA\ [
A (28)administrative expenses 行政管理费 Z30r|Ufh
A (29)advice note 发货通知 7{"urs7 T
A (30)amortization 摊销 By&ibN),
A (31)analytical review 分析性检查 sWG_MEbu
A (32)annual equivalent cost 年度等量成本法 -gq,^j5,
A (33)annual report and accounts 年度报告和报表 ulA||
A (34)appraisal cost 检验成本 ,\%qERk
A (35)appropriation account 盈余分配账户 jPDk~|
A (36)articles of association 公司章程细则 g`n5-D@3
A (37)assets 资产 cN?}s0
A (38)assets cover 资产保障 @Yu=65h
A (39)asset value per share 每股资产价值 2#y-3y<G
A (40)associated company 联营公司 [?Q
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A (41)attainable standard 可达标准 h?D>Dfeg%
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A (42)attributable profit 可归属利润 T09'qB
A (43)audit 审计 WP}NHz4H
A (44)audit report 审计报告 )XFaVkQ}
A (45)auditing standards 审计准则 1:.I0x!
A (46)authorized share capital 额定股本 _ Vo35kA
A (47)available hours 可用小时 -jPrf:3)
A (48)avoidable costs 可避免成本 bE6
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B (49)back-to-back loan 易币贷款 Y|3n^%I
B (50)backflush accounting 倒退成本计算 Q
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B (51)bad debts 坏帐 mS]&
B (52)bad debts ratio 坏帐比率 3$~oQC
B (53)bank charges 银行手续费 uXm_ pQpF
B (54)bank overdraft 银行透支 R= co2 5
B (55)bank reconciliation 银行存款调节表 ua8Burl7
B (56)bank statement 银行对账单 VfFXH,j
B (57)bankruptcy 破产 G+SMH`h
B (58)basis of apportionment 分摊基础 lL$no7HBy
B (59)batch 批量 #X`qkW.T<
B (60)batch costing 分批成本计算 Wcf;ZX
B (61)beta factor B(市场)风险因素 ==ZL0 ][
B (62)bill 账单 xNAa,aMM
B (63)bill of exchange 汇票 \46
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B (64)bill of landing 提单 |ctcY*+
B (65)bill of materials 用料预计单 ],l}J'.8<V
B (66)bill payable 应付票据 6!|/(~
B (67)bill receivable 应收票据 i^Ip+J+[
B (68)bin card 存货记录卡 p*Q *}V
B (69)bonus 红利 ETMF.-P
B (70)book-keeping 薄记 7lH.>n
B (71)Boston classification 波士顿分类 [vNaX%o
B (72)breakeven chart 保本图 1:j[p=Q&
B (73)breakeven point 保本点 <fm<UO,%
B (74)breaking-down time 复位时间 5<RZht$i
B (75)budget 预算 ?H0"*8C?Y
B (76)budget center 预算中心 |.~0Ulk,
B (77)budget cost allowance 预算成本折让 Xf/qUao
B (78)budget manual 预算手册 $%"?0S
B (79)budget period 预算期间 qHf8z;lc
B (80)budgetary control 预算控制 6p)dO
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B (81)budgeted capacity 预算生产能力 z:JQ3D7/we
B (82)burden 制造费用 1R"?X'w
B (83)business center 经营中心 C4.g}q
B (84)business entity 营业个体 @@pI>~#zh
B (85)business unit 经营单位 c>)_ I
B (86)buy-out management 管理性购买产权 ":Uv
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B (87)by-product 副产品 *,y .%`o
C (88)called-up share capital 催缴股本 )ePQN~#K}
C (89)capacity 生产能力 jT $
C (90)capacity ratios 生产能力比率 [39
C (91)capital 资本 C9Xj)5k@R
C (92)capital assets pricing model资本资产计价模式 NU/:jr.W#
C (93)capital commitment 承诺资本 .DN)ck:e;
C (94)capital employed 已运用的资本 7dq*e4z)
C (95)capital expenditure 资本支出 T8US` MZ
C (96)capital expenditureauthorization 资本支出核准 -8%[7Z]
C (97)capital expenditure control 资本支出控制 Qs
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C (98)capital expenditure proposal资本支出申请 EpdSsfDP
C (99)capital funding planning 资本基金筹集计划 C/{%f,rU
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 G5hh$Nmpi
C (102)capital maintenance 资本保全 fKkH
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C (103)capital resource planning 资本资源计划 svj0;x5
C (104)capital surplus 资本盈余 2)^gd
C (105)capital turnover 资本周转率 ?_BK(kL_
C (106)card 记录卡 Jd-u?
C (107)cash 现金 cms9]
C (108)cash account 现金账户 7
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C (109)cash book 现金账薄 &
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C (110)cash cow 金牛产品 b.lK0 Xo
C (111)cash flow 现金流量 |9x H9@^f
C (112)cash discounted 现金贴现 D\9-MXc1
C (113)cash flow budget 现金流量预算 @yxF/eeEy+
C (114)cash flow statement 现金流量表 nhb: y
C (115)cash ledger 现金分类账
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C (116)cash limit 现金限额 60Szn]z'8[
C (117)CCA 现时成本会计 ^f_4w|u,+
C (118)center 中心 ,I^:xw_
C (119)changeover time 变更时间 e0cVg
C (120)chartered entity 特许经济个体 alz2F.%Y
C (121)cheque 支票 na-mh
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C (122)cheque register 支票登记薄 ~3r}6,%
C (123)coin analysis 零钱分类 RM `zxFn
C (124)classification 分类 $#LR4 [Fq
C (125)clock card 工时卡 \$[;
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C (126)code 代码 YfZ96C[a
C (127)commitment accounting 承诺确认会计 EI!e0V1!
C (128)common cost 共同成本 ai@hQJ*
C (129)company limited byguarantee 有限担保责任公司 'pQ\BH
C (130)company limited shares 股份有限公司 6>R|B?I%
C (131)competitive position 竞争能力状况 d^W1;0
C (132)concept 概念 #!RO,{FT
C (133)conglomerate 跨行业企业 FdFN4{<QZ
C (134)consistency concept 一致性概念 tShyG!b
C (135)consolidated accounts 合并报表 VY]L<4BfGL
C (136)consolidation accounting 合并会计 8sz|
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C (137)consortium 财团 K! e51P
C (138)contingency plan 应急计划 $Q'S8TU
C (139)contingent liabilities 或有负债 d@IV@'Q7u
C (140)continuous operation 连续生产 w$%1j+%&
C (141)contra 抵消 Mlm dfO%Y
C (142)contract cost 合同成本 *!-J"h
C (143)contract costing 合同成本计算 (yxHXO9N
C (144)contribution 贡献毛益 2B`#c}PP
C (145)contribution centre 贡献中心 9A
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C (146)contribution chart 贡献图 O;m@fS2%3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]UFbG40Zo
C (148)contribution to salesration 贡献毛益对销售比率 d ub%fs
C (149)control 控制 K
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C (150)control account 控制帐户 g+ P
C (151)control limits 控制限度 \2huDNW&
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C (152)controllability concept 可控制概念 [zMnlO
C (153)controllable cost 可控制成本 (// f"c]/
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 /lqVMlz\77
C (156)corporate appraisal 公司评估 5*P+c(=
C (157)corporate planning 公司计划 0kOl,%Ey
C (158)corporate social reporting 公司社会报告 _oBJ'8R\
C (159)corporation 股份公司 IyJHKDFk
C (160)cost 成本 x!RpRq9
C (161)cost account 成本帐户 2?./S)x)
C (162)cost accounting 成本会计 yhzZ[vw7k
C (163)cost accounting manual 成本手册 x-%4-)
C (164)cost accounts calendar 成本报表的日历时间 ~f5g\n;
C (165)cost adjustment 成本调整 5kbbeO|0G
C (166)cost allocation 成本分配 ;eQOBGX9
C (167)cost apportionment 成本分摊 l
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C (168)cost attribution 成本归属 LzE$z,
C (169)cost audit 成本审计 EnD}|9
C (170)cost behaviour 成本性态 ]
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C (171)cost benefit analysis 成本效益分析 5zk^zn)
C (172)cost center 成本中心 hiBZZ+^[
C (173)cost driver 成本动因