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注会《审计》英语常用词汇 !345
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1.audit 审计 ~.<}/GP] _
2.attestation 鉴证 b)+;@wa~
3.credibility 可信赖程度 l1D"*J 2`
4.audit of financial statements 财务报表审计 m.>y(TI
5.agreed-upon procedures 执行商定程序 0r ilg
6.high levels of assurance 高水平保证 g?e-D.pSF
7.compilation 编制 'Q4V(.
8.reliability 可靠性 ^A;(#5A]7
9.relevance 相关性 9
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10.professional skepticism 职业谨慎 [p 8fg!|
11.objectivity 客观性 ~n9-
12. professional competence 专业胜任能力 XV0t
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13.Senior/CPA-in-charge 项目经理 ZO!)G
14.audit engagement letter 业务约定书 Jk=d5B
15.recurring audit 连续审计 a+p_47 xa
16.the client 委托人 q-nM]Gm
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
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19.the successor CPA 后任注册会计师 hxj[gE'R(
20.the preceding CPA前任注册会计师 KI8Q
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21.issue the audit report 出具审计报告 uJ>_
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22.expert 专家 D>I|(B!.p8
23.the board of directors 董事会 YLe$Vv735
24.knowledge of the entity‘ s business 了解被审计单位情况 etLA F
25.assess material misstatement risks评估重大错报风险 te8lF{R
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U\`H0'
27.a general knowledge of —— 初步了解―――的情况 zoO9N oUHW
28.a more knowledge of—— 进一步了解的情况 sp&)1?!M
29.the prior year‘s working papers 以前年度工作底稿 6j=a
30.minutes of meeting 会议纪要 cT,5xp"a
31.business risks 经营风险 *XSHzoT*
32.appropriateness 适当性 7EukrE<b'
33.accounting estimate 会计估计 Jz'8|o;^
34.management representations 管理层声明 zFGZ;?i
35.going concern assumption 持续经营假设 h?2 :'Vu]
36.audit plan 审计计划 _+x&[^gjP
37.significant audit areas 重点审计领域 sXm,y$\m
38.error 错误 @qWes@
39.fraud舞弊 Q]2v]PJ6"
40.modified or additional procedures 修改或追加审计程序 4.0JgX
41.misappropriation of assets 侵占资产 4e 55
42.transactions without substance 虚假交易 w`F4.e
43.unusual pressures 异常压力 }!0nb)kL
44.the suspected noncompliance 涉嫌存在违法行为 7s-ZRb[)1
45.materialiy 重要性 V;t
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46.exceed the materiality level 超过重要性水平 <j$n7#qk
47.approach the materiality level 接近重要性水平 dr8`
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48.an acceptably low level 可接受水平 4'ymPPY
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 iPoDesp
50.misstatements or omissions 错报或漏报 [MVG\6Up(
51.aggregate 总计 84$#!=v
52.subsequent events 期后事项 6Y(Vs>
53.adjust the financial statements 调整财务报表 cWG?`6xU&
54.perform additional audit procedures 实施追加的审计程序 |XdkJv]
55.audit risk 审计风险 H3Z"u
56.detection risk 检查风险 tZn=[X~Vw@
57.inappropriate audit opinion 不适当的审计意见 {=GWQn6cc
58.material misstatement 重大的错报 CUo %i/R
59.tolerable misstatement 可容忍错报 TWFi.w4pY
60.the acceptable level of detection risk 可接受的检查风险 N#? Ohz
61.assessed level of material misstatement risk 重大错报风险的评估水平 D/=
AU
62.simall business 小规模企业 /\&Wk;u3
63.accounting system 会计系统 zIjUfgO/M
64.test of control 控制测试 t/9,JG
65.walk-through test 穿行测试 #`9D,+2iB%
66.communication 沟通 3d0Yq
67.flow chart 流程图 s=xJcLA
68.reperformance of internal control 重新执行 eTp}*'$
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69.audit evidence 审计证据 gAWrn^2L5
70.substantive procedures 实质性程序 umD[4aP~;
71.assertions 认定 Z>#MTxU(
72.esistence 存在 7iJ=~po:o
73.occurrence 发生 Ie%tw
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74.completeness 完整性 [rt+KA
75.rights and obligations 权利和义务 '/"x MpN 4
76.valuation and allocation 计价和分摊 jS,zdJs=
77.cutoff 截止 9O/l{
78.accuracy 准确性 M!ra3Y
79.classification 分类 !z.C}n5F
80.inspection 检查 Py)'%e
81.supervision of counting 监盘 4vk
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82.observation 观察 O]Mz1 ev|
83.confirmation 函证 ja2PmPv
84.computation 计算 @Yy:MdREA
85.analytical procedures 分析程序 =5-|H;da
86.vouch 核对 ~!w()v n
87.trace 追查 4l~0LdYXKm
88.audit sampling 审计抽样 ]EzX$T
89.error 误差 %hu] =
90.expected error 预期误差 (y xrK
91.population 总体
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92.sampling risk 抽样风险 `ju r`^S|
93.non- sampling risk 非抽样风险 Ih!D6
94.sampling unit 抽样单位 u,6 'yB'u
95.statistical sampling 统计抽样 !y>MchNv
96.tolerable error 可容忍误差 G
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97.the risk of under reliance 信赖不足风险 !PfI e94{`
98.the risk of over reliance 信赖过度风险 u$Za hN!
99.the risk of incorrect rejection 误拒风险 2_4m}T3
100. the risk of incorrect acceptance 误受风险 96.A8o
101.working trial balance 试算平衡表 !:[kS1s>M
102.index and cross-referencing 索引和交叉索引 AF
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103.cash receipt 现金收入 /Nh:O
104.cash disbursement 现金支出 ?V}AwLX}
105.bank statement 银行对账单 wb>>bV+U
106.bank reconciliation 银行存款余额调节表 o9:GKc
107.balance sheet date 资产负债表日 MO{6B#(<F
108.net realizable value 可变现净值 ;rj=hc
109.storeroom 仓库 [akyCb
110.sale invoice 销售发票 []{g9CO
111.price list 价目表 # Z*nc0C
112.positive confirmation request 积极式询证函 &&w7-
113.negative confirmation request 消极式询证函 hal3J
114.purchase requisition 请购单 @' Er&[P
115.receiving report 验收报告
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116.gross margin 毛利 .kT5 4U;{
117.manufacturing overhead 制造费用 fU+A~oL%I
118.material requisition 领料单 6'M"-9?G
119.inventory-taking 存货盘点 (BgO<
120.bond certificate 债券 =%:mZ@x'
121.stock certificate 股票 I499Rrw#E
122.audit report 审计报告 HHbkR2H1
123.entity 被审计单位 G}tq'#]E{z
124.addressee of the audit report 审计报告的收件人 &\\
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125.unqualified opinion 无保留意见 SR#%gR_SC
126.qualified opinion 保留意见 >Hr0ScmN@"
127.disclaimer of opinion 无法表示意见 0;-S){
128.adverse opinion 否定意见 5Dy800.B2
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A (1)ABC 作业基础成本计算 89B1\ff
A (2)absorbed overhead 已吸收制造费用 &/7
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A (3)absorption costing 吸收成本计算 2w=0&wG4K
A (4)account 账户,报表 Kt%`]Wp
A (5)accounting postulate 会计假设 fN8|4
A (6)accounting series release 会计公告文件 K%
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A (7)accounting valuation 会计计价 >9f-zv(n
A (8)account sale 承销清单 JF >mybB
A (9)accountability concept 经营责任概念 =;{vfjj
A (10)accountancy 会计职业 -v9V/LJ
A (11)accountant 会计师 f 8E
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A (12)accounting 会计 Dg_/Iu>OAE
A (13)agency cost 代理成本 dG|srgk+
A (14)accounting bases 会计基础 ;bd\XHwMUP
A (15)accounting manual 会计手册 7
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A (16)accounting period 会计期间 xA nAW
A (17)accounting policies 会计方针 K<b -|t9f
A (18)accounting rate of return 会计报酬率 #gOITXKs
A (19)accounting reference date 会计参照日 :~ 3/
A (20)accounting reference period 会计参照期间 r4O*0Q_
A (21)accrual concept 应计概念 nMcd(&`N
A (22)accrual expenses 应计费用 ZYBNS~Q
A (23)acid test ration 速动比率(酸性测试比率) j0sR]i
A (24)acquisition 购置 S8" h9|
A (25)acquisition accounting 收购会计 5:f}bW*
A (26)activity based accounting 作业基础成本计算 l\5}\9yS
A (27)adjusting events 调整事项 ru)%0Cyx
A (28)administrative expenses 行政管理费 FuaGr0]
A (29)advice note 发货通知 Dj>.)n
A (30)amortization 摊销 nX>k}&^L
A (31)analytical review 分析性检查 +MOUO$;fGt
A (32)annual equivalent cost 年度等量成本法 &l%#OI}OE
A (33)annual report and accounts 年度报告和报表 {S\cpCI`
A (34)appraisal cost 检验成本 B$Jn|J"/6
A (35)appropriation account 盈余分配账户 pTmG\w
A~$
A (36)articles of association 公司章程细则 ~s{$&N
A (37)assets 资产 VLtb16|
A (38)assets cover 资产保障 !.iA^D//]
A (39)asset value per share 每股资产价值 mxjY-Kq
A (40)associated company 联营公司 .+aSa?h_
A (41)attainable standard 可达标准 `c{
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A (42)attributable profit 可归属利润 W.o
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A (43)audit 审计 BZsw(l4/0'
A (44)audit report 审计报告 A1\;6W:
A (45)auditing standards 审计准则 FFH-Kw,
A (46)authorized share capital 额定股本 xJ%b<y{@
A (47)available hours 可用小时 \VPU)
A (48)avoidable costs 可避免成本 g{ l;v
B (49)back-to-back loan 易币贷款 dW!T.S
B (50)backflush accounting 倒退成本计算 &nj@t>5Bs$
B (51)bad debts 坏帐 &cDnZ3Q;
B (52)bad debts ratio 坏帐比率 t,R5FoV
B (53)bank charges 银行手续费 4|J
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B (54)bank overdraft 银行透支 Czb@:l%sc
B (55)bank reconciliation 银行存款调节表 z-(dT
B (56)bank statement 银行对账单 b#k$/A@
B (57)bankruptcy 破产 n?aogdK$V
B (58)basis of apportionment 分摊基础 ?{cF'RB.
B (59)batch 批量 )0PUK9
B (60)batch costing 分批成本计算 Tb}`]Y`X
B (61)beta factor B(市场)风险因素 BWL~)Hx
B (62)bill 账单 /5suyM=U
B (63)bill of exchange 汇票 =5^L_, 4c2
B (64)bill of landing 提单 `EU=u_N
B (65)bill of materials 用料预计单 ksm=<I"C
B (66)bill payable 应付票据 "v jFL9
B (67)bill receivable 应收票据 L ! yl^c
B (68)bin card 存货记录卡 F:IG3 @
B (69)bonus 红利 )F]E[sga
B (70)book-keeping 薄记 D4n~2]
B (71)Boston classification 波士顿分类 R$(,~~MH
B (72)breakeven chart 保本图 6P?
B (73)breakeven point 保本点 .'+Tnu(5q
B (74)breaking-down time 复位时间 u;~/B[
B (75)budget 预算 <J {VTk ~
B (76)budget center 预算中心 8*4X%a=O
f
B (77)budget cost allowance 预算成本折让 h{J2CWJ
B (78)budget manual 预算手册 wC <!,tB(8
B (79)budget period 预算期间 "]5]"F 4]
B (80)budgetary control 预算控制 n`0}g_\q
B (81)budgeted capacity 预算生产能力 -UPdgZ_Vxz
B (82)burden 制造费用 "+
&|$*
B (83)business center 经营中心 tQz-tQg
B (84)business entity 营业个体 D1
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B (85)business unit 经营单位 j3IxcG}f
B (86)buy-out management 管理性购买产权 o*I=6`j
B (87)by-product 副产品 bNY_V;7Kw`
C (88)called-up share capital 催缴股本 yWFDGk
C (89)capacity 生产能力 5"^$3&)
C (90)capacity ratios 生产能力比率 #Cvjv;
QwY
C (91)capital 资本 }LDDm/$^}
C (92)capital assets pricing model资本资产计价模式 hUB_[#8#
C (93)capital commitment 承诺资本 noOG$P#
C (94)capital employed 已运用的资本 7DKbuUK
C (95)capital expenditure 资本支出 Sk
p&W*Ai
C (96)capital expenditureauthorization 资本支出核准 ui YZk3
C (97)capital expenditure control 资本支出控制 5RI"gf
C (98)capital expenditure proposal资本支出申请 VoWlBH
C (99)capital funding planning 资本基金筹集计划 E]6;nY?
C (100)capital gain 资本收益 jUI'F4.5x-
C (101)capital investment appraisal资本投资评估 HeNg<5v%Y
C (102)capital maintenance 资本保全 EF qWnz
C (103)capital resource planning 资本资源计划 <k6Zx-6X<
C (104)capital surplus 资本盈余 [$;6LFs}
C (105)capital turnover 资本周转率 QP >P
C (106)card 记录卡 L@t<%fy@
C (107)cash 现金 x<~ pqq8]
C (108)cash account 现金账户 m:)v>v u
C (109)cash book 现金账薄 ,g6w2y7 ]
C (110)cash cow 金牛产品 4}!riWR
C (111)cash flow 现金流量 o.keM4OQ
C (112)cash discounted 现金贴现 &#w]
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C (113)cash flow budget 现金流量预算 ;l7wme8Qk
C (114)cash flow statement 现金流量表 o[O-|XL_
C (115)cash ledger 现金分类账 |94"bDL3~
C (116)cash limit 现金限额 &^{HD }/{b
C (117)CCA 现时成本会计 &LwR9\sh
C (118)center 中心 go@UE2qw
C (119)changeover time 变更时间 5|9,S
C (120)chartered entity 特许经济个体 (@pE
C (121)cheque 支票 >ys>Q)
C (122)cheque register 支票登记薄 SQ1.jcWW[
C (123)coin analysis 零钱分类 O0i_h<T
C (124)classification 分类 uv/I`[@HK8
C (125)clock card 工时卡 gieTkZ
C (126)code 代码 [C,<Q
C (127)commitment accounting 承诺确认会计 |K,9EM3
C (128)common cost 共同成本
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C (129)company limited byguarantee 有限担保责任公司 6
GO7[?U<
C (130)company limited shares 股份有限公司 B=jJ+R
C (131)competitive position 竞争能力状况 _b&Mrd
C (132)concept 概念 nz3j";d
C (133)conglomerate 跨行业企业 "<Dn%r
C (134)consistency concept 一致性概念 T\{ on[O
C (135)consolidated accounts 合并报表 Tu?+pz`h
C (136)consolidation accounting 合并会计 )~rfx
C (137)consortium 财团 F@& R"-
C (138)contingency plan 应急计划 "
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C (139)contingent liabilities 或有负债 q?nXhUD
C (140)continuous operation 连续生产 \j+O |#`|)
C (141)contra 抵消 lQ<2Vw#Yl
C (142)contract cost 合同成本 cuO(*%Is1
C (143)contract costing 合同成本计算 k?;A#L~
C (144)contribution 贡献毛益 E3X:{h/
C (145)contribution centre 贡献中心 2%m H
C (146)contribution chart 贡献图 m.iCGX
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (CJiCtAsl`
C (148)contribution to salesration 贡献毛益对销售比率 &na#ES$X,
C (149)control 控制 8V`NQS$
C (150)control account 控制帐户 [2pp)wq
C (151)control limits 控制限度 mSp-
C (152)controllability concept 可控制概念 Hzcy'
C (153)controllable cost 可控制成本 !hrXud=#"
C (154)conversion cost 加工成本 &=Gz[1
L
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 WS/^WxRY
C (156)corporate appraisal 公司评估 *p`0dvXG2
C (157)corporate planning 公司计划 AjKP -[
C (158)corporate social reporting 公司社会报告 HgvgO\`]
C (159)corporation 股份公司 IL 'i7p
C (160)cost 成本 #=V%S
2~
C (161)cost account 成本帐户 I?YTX
C (162)cost accounting 成本会计 [^EU'lewnW
C (163)cost accounting manual 成本手册 )@09Y_9r
C (164)cost accounts calendar 成本报表的日历时间 -wH#B<'
C (165)cost adjustment 成本调整 iS&~oj_-%
C (166)cost allocation 成本分配 x#-uf
C (167)cost apportionment 成本分摊 A[oLV"J6x5
C (168)cost attribution 成本归属 4.I6%Bq$
C (169)cost audit 成本审计 K{.s{;#
C (170)cost behaviour 成本性态 x|d Xa0=N_
C (171)cost benefit analysis 成本效益分析 bE#=\kf|
C (172)cost center 成本中心 P~Q5d&1SO
C (173)cost driver 成本动因