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注会《审计》英语常用词汇 |:L}/onK
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1.audit 审计 F><ficT
2.attestation 鉴证 m@",Zr`f=
3.credibility 可信赖程度 {9cjitl
4.audit of financial statements 财务报表审计 ,hp8b$
5.agreed-upon procedures 执行商定程序 8KsPAK_
6.high levels of assurance 高水平保证 a/[)A _-
7.compilation 编制 vb9C&
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8.reliability 可靠性 Xwd9-:
9.relevance 相关性 ~{pd
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10.professional skepticism 职业谨慎 _
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11.objectivity 客观性 Y<_;8%S
12. professional competence 专业胜任能力 @]A
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13.Senior/CPA-in-charge 项目经理 z:&/O&?
14.audit engagement letter 业务约定书 W<$!H
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15.recurring audit 连续审计 U&#`5u6'j
16.the client 委托人 .X:
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17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 D[Q/:_2l
19.the successor CPA 后任注册会计师 Ml'lZ)
20.the preceding CPA前任注册会计师 )^
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21.issue the audit report 出具审计报告 HumL(S'm
22.expert 专家 K87yQOjPv
23.the board of directors 董事会 B`)bo}h
24.knowledge of the entity‘ s business 了解被审计单位情况 KxWm63"
25.assess material misstatement risks评估重大错报风险 2q*wYuc
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 Vd'=Fe;eB
27.a general knowledge of —— 初步了解―――的情况 W>'(MB$3
28.a more knowledge of—— 进一步了解的情况 `]a0z|2'!
29.the prior year‘s working papers 以前年度工作底稿 M
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30.minutes of meeting 会议纪要 Of}C.N8
31.business risks 经营风险 p =-~qBw
32.appropriateness 适当性 NPDMv
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33.accounting estimate 会计估计 8Y:x+v5
34.management representations 管理层声明 F3L+X5D.yu
35.going concern assumption 持续经营假设 t/l<X]o
36.audit plan 审计计划 ?%n"{k?#
37.significant audit areas 重点审计领域 A r<!F/
38.error 错误 ZH~Wn#Wp
39.fraud舞弊 69`*u<{PC
40.modified or additional procedures 修改或追加审计程序 Rr}m(e=
41.misappropriation of assets 侵占资产 R@U4Ae{+
42.transactions without substance 虚假交易 k *>"@
43.unusual pressures 异常压力 _hMFmI=r[
44.the suspected noncompliance 涉嫌存在违法行为 !7p&n3dz
45.materialiy 重要性 YPA$38
46.exceed the materiality level 超过重要性水平 9Q'[>P=1
47.approach the materiality level 接近重要性水平 9TwKd0AT$&
48.an acceptably low level 可接受水平 qd<I;*WV
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 &y7xL-xP
50.misstatements or omissions 错报或漏报 PKQ.gPu6*@
51.aggregate 总计 4um^7Ns)7
52.subsequent events 期后事项 <j3|Mh_(I
53.adjust the financial statements 调整财务报表 >]uu?!
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54.perform additional audit procedures 实施追加的审计程序 dnh~An 9
55.audit risk 审计风险 &xp]9$
56.detection risk 检查风险 rinTB|
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57.inappropriate audit opinion 不适当的审计意见 &(e5*Q
58.material misstatement 重大的错报 CyXaHO
59.tolerable misstatement 可容忍错报 X#zp,7j?
60.the acceptable level of detection risk 可接受的检查风险 ) $0>L5d:
61.assessed level of material misstatement risk 重大错报风险的评估水平 {|B[[W\TN
62.simall business 小规模企业 /y6I I$AvM
63.accounting system 会计系统 -!K&\hEjj
64.test of control 控制测试 >?6HUUQ
65.walk-through test 穿行测试 f>|<5zm#<
66.communication 沟通 12;YxW>[
67.flow chart 流程图 #Tt*NU
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 h@o6=d=4
70.substantive procedures 实质性程序 Q7i(M >|O
71.assertions 认定 TKgN31 `
72.esistence 存在 6ud<U#\b&
73.occurrence 发生 EY:H\4)
74.completeness 完整性 4C
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75.rights and obligations 权利和义务 NEvNj
76.valuation and allocation 计价和分摊 |o'r?"
77.cutoff 截止 *adznd
78.accuracy 准确性 M?GkHJ %!
79.classification 分类 _"*s x-
80.inspection 检查 GLX{EG9Z
81.supervision of counting 监盘 X(\L1N
82.observation 观察 RD=V`l{Z
83.confirmation 函证 [rL 8L6,!
84.computation 计算 v`]y:Ku|wR
85.analytical procedures 分析程序 ~>P(nI
86.vouch 核对 29m$
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87.trace 追查
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88.audit sampling 审计抽样 pf%;*
89.error 误差 OiS\tK?|GV
90.expected error 预期误差 +S`cUn7
91.population 总体
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92.sampling risk 抽样风险 ei{tW3
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93.non- sampling risk 非抽样风险 )[|_q,
94.sampling unit 抽样单位 mx
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95.statistical sampling 统计抽样 H8=:LF
96.tolerable error 可容忍误差 M"bG(a(6:
97.the risk of under reliance 信赖不足风险 vU]n0)<KB
98.the risk of over reliance 信赖过度风险 gS@<sO$d>
99.the risk of incorrect rejection 误拒风险 ~"<^4h
100. the risk of incorrect acceptance 误受风险 O.-n&U9
101.working trial balance 试算平衡表 L]u^$=rI
102.index and cross-referencing 索引和交叉索引 &fl RrJ
103.cash receipt 现金收入 </1]eDnU
104.cash disbursement 现金支出 D$*o}*mb
105.bank statement 银行对账单 8R:Glif
106.bank reconciliation 银行存款余额调节表 <(B|g&A
107.balance sheet date 资产负债表日 6(uZn=
108.net realizable value 可变现净值 e9tb]sAG
109.storeroom 仓库 *'-t_F';
110.sale invoice 销售发票 MLg{Y?@
111.price list 价目表 f-ceDn
112.positive confirmation request 积极式询证函 %5DM ew
113.negative confirmation request 消极式询证函 ;R
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114.purchase requisition 请购单 2eA.04F
115.receiving report 验收报告 \=]`X2Ld
116.gross margin 毛利 }p?67y/
117.manufacturing overhead 制造费用 VJFFH\!`
118.material requisition 领料单 xUCq%r_
119.inventory-taking 存货盘点 9q
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120.bond certificate 债券 kFC*,
121.stock certificate 股票 XgM&0lVT
122.audit report 审计报告 }P-C-L{yE(
123.entity 被审计单位 P=6d<no&<
124.addressee of the audit report 审计报告的收件人 :K"~PrHm
125.unqualified opinion 无保留意见 ~G-W|>
126.qualified opinion 保留意见 EtaKo}!A}
127.disclaimer of opinion 无法表示意见 KfYU.Q
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 >cg)NqD
A (2)absorbed overhead 已吸收制造费用 &1?6Q_p6c
A (3)absorption costing 吸收成本计算 G6}&k[d5%
A (4)account 账户,报表 RA[%8Rh)
A (5)accounting postulate 会计假设 vy{k"W&S
A (6)accounting series release 会计公告文件 h]+;"v6 /
A (7)accounting valuation 会计计价 K~I?i/P=z
A (8)account sale 承销清单 ~zG)
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A (9)accountability concept 经营责任概念 f 1+
A (10)accountancy 会计职业 hITYBPqRO
A (11)accountant 会计师 8iOHav4
A (12)accounting 会计 '`.-75T
A (13)agency cost 代理成本 peT91b
A (14)accounting bases 会计基础 t[|t0y8
A (15)accounting manual 会计手册 HGh
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A (16)accounting period 会计期间 eEP{?F^I[
A (17)accounting policies 会计方针 &qWB\m
A (18)accounting rate of return 会计报酬率 (GC5r#AnS
A (19)accounting reference date 会计参照日 80'@+AD
A (20)accounting reference period 会计参照期间 .`5|NUhN
A (21)accrual concept 应计概念 :vzIc3~c:`
A (22)accrual expenses 应计费用 O(!;7v}
A (23)acid test ration 速动比率(酸性测试比率) a:`<=^:4,
A (24)acquisition 购置 qto
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A (25)acquisition accounting 收购会计 s%`l>#H
A (26)activity based accounting 作业基础成本计算 _$5DK%M}
A (27)adjusting events 调整事项 OFyy!r@?
A (28)administrative expenses 行政管理费 r@qLG"[\c
A (29)advice note 发货通知 SQn.`0HT
A (30)amortization 摊销 _*%K!%}l=
A (31)analytical review 分析性检查 =~Qg(=U0U
A (32)annual equivalent cost 年度等量成本法 ^v'0\(H?P
A (33)annual report and accounts 年度报告和报表 g?Nk-cg
A (34)appraisal cost 检验成本 US(RWXyg
A (35)appropriation account 盈余分配账户 /|i*'6*
A (36)articles of association 公司章程细则 2IRARZ,3
A (37)assets 资产 qHdUnW
A (38)assets cover 资产保障 F[yofRN
A (39)asset value per share 每股资产价值 nKS*y*
A (40)associated company 联营公司 6Aq]I$
A (41)attainable standard 可达标准 zow8 Q6f
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A (42)attributable profit 可归属利润 fpf,gb8[$n
A (43)audit 审计 Qg~w 3~
A (44)audit report 审计报告 IF5-@hag,
A (45)auditing standards 审计准则 8IQ}%|lN
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 CJ%'VijhD
A (48)avoidable costs 可避免成本 AG9DJ{T
B (49)back-to-back loan 易币贷款 Z_4%Oi
B (50)backflush accounting 倒退成本计算 9N)I\lcY
B (51)bad debts 坏帐 N{Z+
B (52)bad debts ratio 坏帐比率 UhL1Y
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B (53)bank charges 银行手续费 tP*Kt'4W
B (54)bank overdraft 银行透支 z,x
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B (55)bank reconciliation 银行存款调节表 h
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B (56)bank statement 银行对账单 gN:F5 0
B (57)bankruptcy 破产 'u
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B (58)basis of apportionment 分摊基础 {}ADsh@7d'
B (59)batch 批量 aK;OzB)
B (60)batch costing 分批成本计算 .BBJhXtrdu
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 7<MEM NYX
B (63)bill of exchange 汇票 u*P@Nuy6
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 f7\X3v2W}3
B (66)bill payable 应付票据 g=Xy{Vm
B (67)bill receivable 应收票据 }*QK;#NEc
B (68)bin card 存货记录卡 Wq<oP
B (69)bonus 红利 =Q<7[
B (70)book-keeping 薄记 .\ fpjQW
B (71)Boston classification 波士顿分类 oo &|(+"O_
B (72)breakeven chart 保本图 p<L{e~{!7f
B (73)breakeven point 保本点 h+j^VsP zB
B (74)breaking-down time 复位时间 tJ K58m$
B (75)budget 预算 0>td[f
B (76)budget center 预算中心 6Yodx$
B (77)budget cost allowance 预算成本折让 s9CmR]C
B (78)budget manual 预算手册 MooH`2Fd
B (79)budget period 预算期间 -"JmQ Fha
B (80)budgetary control 预算控制 MJ?t{=
B (81)budgeted capacity 预算生产能力 YCltS!k
B (82)burden 制造费用 RIXeV*ix
B (83)business center 经营中心 Q\kWQOB_
B (84)business entity 营业个体 N WF h<
B (85)business unit 经营单位 v9Ii8{ca|
B (86)buy-out management 管理性购买产权 `MPR-"Z6
B (87)by-product 副产品 ]-{fr+
C (88)called-up share capital 催缴股本 -_5Dk'R#`
C (89)capacity 生产能力 a
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C (90)capacity ratios 生产能力比率 G6a 2]
C (91)capital 资本 c(
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C (92)capital assets pricing model资本资产计价模式 (:OMt2{r
C (93)capital commitment 承诺资本 _3 oo%?}
C (94)capital employed 已运用的资本 =O0A(ca"g
C (95)capital expenditure 资本支出 ;BH.,{*@B
C (96)capital expenditureauthorization 资本支出核准 iw/~t
C (97)capital expenditure control 资本支出控制 ;xz_H$g
C (98)capital expenditure proposal资本支出申请 '=Zm[P,
C (99)capital funding planning 资本基金筹集计划 YFJaf"?8g
C (100)capital gain 资本收益 g_c@Kyf
C (101)capital investment appraisal资本投资评估 erUK;+2g
C (102)capital maintenance 资本保全 i@?|vu
C (103)capital resource planning 资本资源计划 vkhPE(f
C (104)capital surplus 资本盈余 sGhw23
C (105)capital turnover 资本周转率 Ya\:C]
C (106)card 记录卡 ^0| :
C (107)cash 现金 G-9i
C (108)cash account 现金账户 M KW~rrR
C (109)cash book 现金账薄 %\48hSe
C (110)cash cow 金牛产品 [T =>QS@g
C (111)cash flow 现金流量 +%\Ci!%b
C (112)cash discounted 现金贴现 \h#aPG<yo
C (113)cash flow budget 现金流量预算 P8X9bW~GQ
C (114)cash flow statement 现金流量表 ef '?O
C (115)cash ledger 现金分类账 F<p`)?
C (116)cash limit 现金限额 z*jaA;#
C (117)CCA 现时成本会计 o[_,r]%+D
C (118)center 中心 J?m/
u6
C (119)changeover time 变更时间 U&])ow):
C (120)chartered entity 特许经济个体 (c)/&~aE
C (121)cheque 支票 v"yu7tZ3N
C (122)cheque register 支票登记薄 }W:Z>vam+
C (123)coin analysis 零钱分类 LJ@(jO{z
C (124)classification 分类 bLG7{qp
C (125)clock card 工时卡 tT)s,R%
C (126)code 代码 >v@3]a
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C (127)commitment accounting 承诺确认会计 kEC^_sO"
C (128)common cost 共同成本 < r~hU*u
C (129)company limited byguarantee 有限担保责任公司 q:)Pf
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C (130)company limited shares 股份有限公司 hmkb!)
C (131)competitive position 竞争能力状况 D8,8j;
C (132)concept 概念 ~HGSA(
C (133)conglomerate 跨行业企业 hzM;{g>t
C (134)consistency concept 一致性概念 7O*Sg2B
C (135)consolidated accounts 合并报表 ^$'z#ZN1
C (136)consolidation accounting 合并会计 :$u[
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C (137)consortium 财团 2#5Q~
C (138)contingency plan 应急计划 J i@q7qkC
C (139)contingent liabilities 或有负债 JW0\y+o~
C (140)continuous operation 连续生产 cS YCMQ1ro
C (141)contra 抵消 ),`jMd1`
C (142)contract cost 合同成本 WcSvw
C (143)contract costing 合同成本计算 PZ6R+n8
C (144)contribution 贡献毛益 }[z7V
C (145)contribution centre 贡献中心 "$(D7yFO
C (146)contribution chart 贡献图 %$zak@3%'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 [6RODp3')
C (148)contribution to salesration 贡献毛益对销售比率 *GXPN0^Qjo
C (149)control 控制 )tJaw#Mih
C (150)control account 控制帐户 C)i8XX
C (151)control limits 控制限度 Tf5m
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C (152)controllability concept 可控制概念 p:nl4O/
C (153)controllable cost 可控制成本 Rq+7&%dy
C (154)conversion cost 加工成本 DjK7_'7(L
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 dh6kj-^;Cf
C (156)corporate appraisal 公司评估 b(|&
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C (157)corporate planning 公司计划 ~fD\=- S1
C (158)corporate social reporting 公司社会报告 j"~"-E(79
C (159)corporation 股份公司 08jk~$%
C (160)cost 成本 TC<Rg?&yb
C (161)cost account 成本帐户 y lczM^@
C (162)cost accounting 成本会计 6X A(<1P
C (163)cost accounting manual 成本手册 !l#aq\:}~e
C (164)cost accounts calendar 成本报表的日历时间 t{},Th
C (165)cost adjustment 成本调整 >F7HKwg}Z
C (166)cost allocation 成本分配 rQT%~oM:
C (167)cost apportionment 成本分摊 I$sXbM;z=
C (168)cost attribution 成本归属 |X1axRO
C (169)cost audit 成本审计 >%`SXB&9
C (170)cost behaviour 成本性态 RYvdfj.ij
C (171)cost benefit analysis 成本效益分析 u*%mUh
C (172)cost center 成本中心 }[|9vF"g.y
C (173)cost driver 成本动因