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注会《审计》英语常用词汇 Cx[Cst`
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1.audit 审计 *~%QXNn`
2.attestation 鉴证 q L-Ni
3.credibility 可信赖程度 cAQ_/>
4.audit of financial statements 财务报表审计 n~mP7X%wE7
5.agreed-upon procedures 执行商定程序 CU+H`-+"J
6.high levels of assurance 高水平保证 oa"_5
kn,
7.compilation 编制 pH/_C0e`7
8.reliability 可靠性 mr[+\
5
9.relevance 相关性 W2T-TI,>PC
10.professional skepticism 职业谨慎 b+tm[@|,v
11.objectivity 客观性 G|eJac>
12. professional competence 专业胜任能力 F`eo3z
13.Senior/CPA-in-charge 项目经理 n5z";:
p
14.audit engagement letter 业务约定书 p
\G1O*Z
15.recurring audit 连续审计 d>1cKmH!
16.the client 委托人 }
7+`[g
17.change CPA 更换注册会计师 0qSf7"3f
18.the existing CPA 现任注册会计师 m2j]wUh"
19.the successor CPA 后任注册会计师 tW[dJKw
20.the preceding CPA前任注册会计师 GS@Zc2JPF
21.issue the audit report 出具审计报告 Gl]z@ZXWIw
22.expert 专家 FE4P
EBXvu
23.the board of directors 董事会 r=4vN=:
24.knowledge of the entity‘ s business 了解被审计单位情况 vo!QJ
25.assess material misstatement risks评估重大错报风险 3DX@ggE2
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 HU47S
27.a general knowledge of —— 初步了解―――的情况 /$=<RUE
28.a more knowledge of—— 进一步了解的情况 m+ =L}[
29.the prior year‘s working papers 以前年度工作底稿 ^o-)y"GJ
30.minutes of meeting 会议纪要 M'sq{K9
31.business risks 经营风险 +d'1
32.appropriateness 适当性 pkEx.R)
33.accounting estimate 会计估计 ,1e\}^
34.management representations 管理层声明 4V7=VZ,@3
35.going concern assumption 持续经营假设 @@ =e-d
36.audit plan 审计计划 iu.$P-s
37.significant audit areas 重点审计领域 #8CeTR23cw
38.error 错误 go!jx6~;x
39.fraud舞弊 \]Y=*+{
40.modified or additional procedures 修改或追加审计程序 M}\p/r=
41.misappropriation of assets 侵占资产 +8Q5[lh2]j
42.transactions without substance 虚假交易 ^tRy6zG
43.unusual pressures 异常压力 ]?*L"()kp
44.the suspected noncompliance 涉嫌存在违法行为 QqCwyK0
45.materialiy 重要性 qL2Sv(A Z!
46.exceed the materiality level 超过重要性水平 Sh;Z\nj
47.approach the materiality level 接近重要性水平 Mq Q'Kjo
48.an acceptably low level 可接受水平 ^EZ?wdL
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 1`F25DhhY
50.misstatements or omissions 错报或漏报 6|B;C
51.aggregate 总计 Rxl/)H[Lc"
52.subsequent events 期后事项 =j^wa')
53.adjust the financial statements 调整财务报表 c-`izn]
54.perform additional audit procedures 实施追加的审计程序 @E%fAC
55.audit risk 审计风险 T_I ApC
56.detection risk 检查风险 rvRIKc|}l
57.inappropriate audit opinion 不适当的审计意见 _M)J{ {?:
58.material misstatement 重大的错报 01">$
59.tolerable misstatement 可容忍错报 [{-5
60.the acceptable level of detection risk 可接受的检查风险 WJBwo%J
61.assessed level of material misstatement risk 重大错报风险的评估水平 }_,={<g
62.simall business 小规模企业 +OeoA{-W
63.accounting system 会计系统 +Cs.v.GA5
64.test of control 控制测试 yGE)EBH
65.walk-through test 穿行测试 @ev8"JZ1
66.communication 沟通 V1
{'d[E*
67.flow chart 流程图 E, ;'n
68.reperformance of internal control 重新执行 ur JR[$p
69.audit evidence 审计证据 2bt).gGm
70.substantive procedures 实质性程序 7i0;S
s*
71.assertions 认定 ?,oE_H
72.esistence 存在 evro]&N{
73.occurrence 发生 -}KW"#9c
74.completeness 完整性 *zl-R*bM$
75.rights and obligations 权利和义务 GN=-dLN
76.valuation and allocation 计价和分摊 Np>0c-S
77.cutoff 截止 mt]50}eK
78.accuracy 准确性 |3dIq=~1"Y
79.classification 分类 ^KjxQO6y3
80.inspection 检查 4R28S]Gb
81.supervision of counting 监盘 %R@&8
82.observation 观察 [WN2ZQ
83.confirmation 函证 }cd-BW
84.computation 计算
)vy_m_f&
85.analytical procedures 分析程序 y2:Bv2}
86.vouch 核对
N51WY7
87.trace 追查 G&@vTcF
88.audit sampling 审计抽样 .Dt.7 G
89.error 误差 CooOBk
90.expected error 预期误差 {9|S,<9
91.population 总体 o0
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92.sampling risk 抽样风险 !WNO!S0/j
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 uYMH5Om+i
95.statistical sampling 统计抽样 ,Lr}P
96.tolerable error 可容忍误差 &O|qx~(
97.the risk of under reliance 信赖不足风险 ^#&PTq>
98.the risk of over reliance 信赖过度风险 C`b)}dY
99.the risk of incorrect rejection 误拒风险 u=&$Z
100. the risk of incorrect acceptance 误受风险 WlRaD%Q
101.working trial balance 试算平衡表 yPT\9"/
102.index and cross-referencing 索引和交叉索引 .(X!*J]G
103.cash receipt 现金收入 yCZ[z
A
104.cash disbursement 现金支出 UjcKvF
105.bank statement 银行对账单 3im2
`n
106.bank reconciliation 银行存款余额调节表 &n9srs
107.balance sheet date 资产负债表日 7-2,|(Xg
108.net realizable value 可变现净值 Q0(3ps~H
109.storeroom 仓库 jGFDj"Y
110.sale invoice 销售发票 Z.3*sp0
yv
111.price list 价目表 v.{I^=
112.positive confirmation request 积极式询证函 <c]?
113.negative confirmation request 消极式询证函 2/RW( U
114.purchase requisition 请购单 ?Y'r=Q{w
115.receiving report 验收报告 EQ2HQz]
116.gross margin 毛利 dZ"d`M>o6
117.manufacturing overhead 制造费用 *@[N~:z/
118.material requisition 领料单 L]QB
h\
119.inventory-taking 存货盘点 RxXiSc`^z
120.bond certificate 债券 0w ;#4X:m
121.stock certificate 股票 +YnQOh%v0s
122.audit report 审计报告 8Lh[>|~=
123.entity 被审计单位 -A)/CFIZ
124.addressee of the audit report 审计报告的收件人 'jjJ[16"d
125.unqualified opinion 无保留意见 MVZ9x%
126.qualified opinion 保留意见 [K#pU:lTH
127.disclaimer of opinion 无法表示意见 >|_B=<!99W
128.adverse opinion 否定意见 02mu%|"
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A (1)ABC 作业基础成本计算 ErY-`8U"
A (2)absorbed overhead 已吸收制造费用 mFJb9,
A (3)absorption costing 吸收成本计算 \!!1o+#1j
A (4)account 账户,报表 A\T9>z^k
A (5)accounting postulate 会计假设 ^9 {r2d&c
A (6)accounting series release 会计公告文件 P(Z\y^S
A (7)accounting valuation 会计计价 xT;j_'9U;
A (8)account sale 承销清单 : ?z E@Ct
A (9)accountability concept 经营责任概念 CpdQ]Ai[
A (10)accountancy 会计职业 fhbILg
A (11)accountant 会计师
UVaz,bXla
A (12)accounting 会计 &ZAc3@l[c
A (13)agency cost 代理成本 <7yn :
A (14)accounting bases 会计基础 g%2twq_
A (15)accounting manual 会计手册 6I~{~YvB"
A (16)accounting period 会计期间 "7_qB8\
A (17)accounting policies 会计方针 'QxPQcU
A (18)accounting rate of return 会计报酬率 =*Y=u6?
A (19)accounting reference date 会计参照日 XaR(~2
A (20)accounting reference period 会计参照期间 r!HB""w
A (21)accrual concept 应计概念 O:Ob{k
A (22)accrual expenses 应计费用 hSfLNvK
A (23)acid test ration 速动比率(酸性测试比率) OvtiFN^s'
A (24)acquisition 购置 O>sE~~g]?
A (25)acquisition accounting 收购会计 V9<CeTl'
A (26)activity based accounting 作业基础成本计算 {uji7TB
A (27)adjusting events 调整事项 k80!!S=_>
A (28)administrative expenses 行政管理费 Q2K)Nl >_
A (29)advice note 发货通知 'w!8`LPu
A (30)amortization 摊销 6 jo+i[h
A (31)analytical review 分析性检查 wVY;)1?
A (32)annual equivalent cost 年度等量成本法 d&5GkD.P
A (33)annual report and accounts 年度报告和报表 0q:g
Dc6z
A (34)appraisal cost 检验成本 R;Gf3K
A (35)appropriation account 盈余分配账户 W5a>6u=g,
A (36)articles of association 公司章程细则 X]AbBzy
A (37)assets 资产 NzuH&o][
A (38)assets cover 资产保障 6v9A7g;4.
A (39)asset value per share 每股资产价值 .Wq"
A (40)associated company 联营公司 }doJ=lc
A (41)attainable standard 可达标准 MtIhpTX
c0W4<(
A (42)attributable profit 可归属利润 i=8){GX4
A (43)audit 审计 7z4u?>pne*
A (44)audit report 审计报告 NP5;&}uv*!
A (45)auditing standards 审计准则 ;
#^Jy#)
A (46)authorized share capital 额定股本 ]6 vqgu
A (47)available hours 可用小时 ,Jh('r7
A (48)avoidable costs 可避免成本 5,1q%
B (49)back-to-back loan 易币贷款
gC}D0l[
B (50)backflush accounting 倒退成本计算 *) ?Fo
B (51)bad debts 坏帐 +i.b&PF'H
B (52)bad debts ratio 坏帐比率 BdZO$ALXL
B (53)bank charges 银行手续费 -(YdK8
B (54)bank overdraft 银行透支 lg!{?xM
B (55)bank reconciliation 银行存款调节表 uS
i/|
B (56)bank statement 银行对账单 (Jb[_d*
B (57)bankruptcy 破产 "JCvsCe
B (58)basis of apportionment 分摊基础 zPT!Fa`
B (59)batch 批量 *^5..0du
B (60)batch costing 分批成本计算 ]VS$ ?wD
B (61)beta factor B(市场)风险因素 KV$J*B
Y
B (62)bill 账单 IfGQeynj
B (63)bill of exchange 汇票 W9ewj:4\0
B (64)bill of landing 提单 MOEB{~v`;
B (65)bill of materials 用料预计单 U<lCK!85[
B (66)bill payable 应付票据 pr(16P
B (67)bill receivable 应收票据 !^*I?9P
B (68)bin card 存货记录卡 %<Q
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B (69)bonus 红利 a>{b'X^LV
B (70)book-keeping 薄记 Q9
*N/2+
B (71)Boston classification 波士顿分类 -O=a"G=
B (72)breakeven chart 保本图 ^"d!(npw
B (73)breakeven point 保本点 4x
JOPu
B (74)breaking-down time 复位时间 32*FI SH^
B (75)budget 预算 {%;KkC8=R
B (76)budget center 预算中心 #e:*]A'I
B (77)budget cost allowance 预算成本折让 \O
w-o0
B (78)budget manual 预算手册 Nl^{w'X0h
B (79)budget period 预算期间 uoe5@j2
B (80)budgetary control 预算控制 p8q9:Tz
B (81)budgeted capacity 预算生产能力 ]8X Y"2b
B (82)burden 制造费用 K$..#]\TM
B (83)business center 经营中心 buhn~
c
B (84)business entity 营业个体 LF~=,S
B (85)business unit 经营单位 {m/\AG)1
I
B (86)buy-out management 管理性购买产权 _ .%\czO
B (87)by-product 副产品 aQEMCWxZ
C (88)called-up share capital 催缴股本 Sv
myg]
C (89)capacity 生产能力 5M{DJ/q
C (90)capacity ratios 生产能力比率 %#Vn?zr|~
C (91)capital 资本 )oSUhU26}
C (92)capital assets pricing model资本资产计价模式 <(Wa8PY2(
C (93)capital commitment 承诺资本
~OXC6z
C (94)capital employed 已运用的资本 wO y1i/oj
C (95)capital expenditure 资本支出 Lw
]:/x
C (96)capital expenditureauthorization 资本支出核准 QJ
ueU%|
C (97)capital expenditure control 资本支出控制 !t["pr\
?
C (98)capital expenditure proposal资本支出申请 Ha\q}~_
C (99)capital funding planning 资本基金筹集计划 x hFQjV?V
C (100)capital gain 资本收益 nNIV(
C (101)capital investment appraisal资本投资评估 OKp(A
C (102)capital maintenance 资本保全 r'p;Nj.
C (103)capital resource planning 资本资源计划 WRJ+l_81
C (104)capital surplus 资本盈余 6?0^U 9
C (105)capital turnover 资本周转率 8IH&=3
C (106)card 记录卡 N2VF_[l
C (107)cash 现金 SrN;S kS
C (108)cash account 现金账户 9Osjh G
C (109)cash book 现金账薄 D4m2*%M
C (110)cash cow 金牛产品 S#X$QD
C (111)cash flow 现金流量 Z3G>DF:$
C (112)cash discounted 现金贴现 QK\QvU2y
C (113)cash flow budget 现金流量预算 Lrr^obc
C (114)cash flow statement 现金流量表 $.}fL;BzVz
C (115)cash ledger 现金分类账 <v"C`cga
C (116)cash limit 现金限额 ~u&3Ki*x
C (117)CCA 现时成本会计 )Xa`LG=|
C (118)center 中心 !UD62yw~
C (119)changeover time 变更时间
`
BH8v
C (120)chartered entity 特许经济个体 AjaG.fa]k
C (121)cheque 支票 ML0o:8Bd\
C (122)cheque register 支票登记薄 Xu$xO(
C (123)coin analysis 零钱分类 SMQuJ_
C (124)classification 分类 MjG=6.J|`
C (125)clock card 工时卡 \qAMs^1-
C (126)code 代码 J?-"]s`J
C (127)commitment accounting 承诺确认会计 x!q$`zF\\
C (128)common cost 共同成本 kRskeMr:Rd
C (129)company limited byguarantee 有限担保责任公司 HB\y [:E
C (130)company limited shares 股份有限公司 ~fs{Ff'
C (131)competitive position 竞争能力状况 >.PLD} zE_
C (132)concept 概念 g!7/iKj:
C (133)conglomerate 跨行业企业 v I]|
W
C (134)consistency concept 一致性概念 FpfOxF6A3
C (135)consolidated accounts 合并报表 Y.@
vdW
C (136)consolidation accounting 合并会计 K/G|MT)
C (137)consortium 财团 (]>c8;o#b
C (138)contingency plan 应急计划 :gb7Py'C
C (139)contingent liabilities 或有负债 &:8a[C2=
C (140)continuous operation 连续生产 ~,Q
+
E8
C (141)contra 抵消 lMp)T**
C (142)contract cost 合同成本 pr/
yDGia
C (143)contract costing 合同成本计算 PBr-<J
C (144)contribution 贡献毛益 -zHJ#
C (145)contribution centre 贡献中心 K|Std)6
C (146)contribution chart 贡献图 E/LR(d_
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Gw3|"14
C (148)contribution to salesration 贡献毛益对销售比率 f6^H
Q1SSt
C (149)control 控制 Gy
'l; 2
C (150)control account 控制帐户 gOO\` #
C (151)control limits 控制限度 suaTXKjyk+
C (152)controllability concept 可控制概念 Yv9(8
C (153)controllable cost 可控制成本 h
ti)<#f
C (154)conversion cost 加工成本 rO 6oVz#x
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Ve7[U_"
C (156)corporate appraisal 公司评估 cy?u
*
C (157)corporate planning 公司计划 s9qr;}U.`
C (158)corporate social reporting 公司社会报告 &~G>pvZ
C (159)corporation 股份公司 9pStArF?F0
C (160)cost 成本 ,/|"0$
p2x
C (161)cost account 成本帐户 qbHb
24I
C (162)cost accounting 成本会计 E@R7b(:*
C (163)cost accounting manual 成本手册 {Rjj
C (164)cost accounts calendar 成本报表的日历时间 bKmR
&
C (165)cost adjustment 成本调整 jRXByi=9
C (166)cost allocation 成本分配 MH`f!%c
C (167)cost apportionment 成本分摊 pb}QP
C (168)cost attribution 成本归属 MaXgy|yB1
C (169)cost audit 成本审计 ,#UaWq@7
C (170)cost behaviour 成本性态 xgL*O>l)
C (171)cost benefit analysis 成本效益分析 1>4'YMdZi
C (172)cost center 成本中心 D+N{'d?+
C (173)cost driver 成本动因