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注会《审计》英语常用词汇 2VY.#9vl
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1.audit 审计 kg@Okz N%
2.attestation 鉴证 7
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3.credibility 可信赖程度 ohod)8
4.audit of financial statements 财务报表审计 (/oHj^>3N`
5.agreed-upon procedures 执行商定程序 SBNeN]
6.high levels of assurance 高水平保证 oOj7y>Nm
7.compilation 编制 {okx*]PIc
8.reliability 可靠性 c[h{C!d1
9.relevance 相关性 5Lo
\[K>j
10.professional skepticism 职业谨慎 |v[0(
11.objectivity 客观性 2yt)"DnFk
12. professional competence 专业胜任能力 :|P[u+v
13.Senior/CPA-in-charge 项目经理
!qF U
14.audit engagement letter 业务约定书 X,Q'Xe/
15.recurring audit 连续审计 (#t"u`_Ee
16.the client 委托人 $}* bZ~
17.change CPA 更换注册会计师 ;B,6v P#
18.the existing CPA 现任注册会计师 9 K.B
19.the successor CPA 后任注册会计师 +5>*$L%8T`
20.the preceding CPA前任注册会计师
vs`"BQYf
21.issue the audit report 出具审计报告 )fRZ}7k:
22.expert 专家 `ecIy_O3P&
23.the board of directors 董事会 LMF@-j%
24.knowledge of the entity‘ s business 了解被审计单位情况 +;ILj<!Z7
25.assess material misstatement risks评估重大错报风险 R'#1|eWCa
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 ^>3q@,C]c
27.a general knowledge of —— 初步了解―――的情况 hS?pc<~`#
28.a more knowledge of—— 进一步了解的情况 L7}dvdtZ0
29.the prior year‘s working papers 以前年度工作底稿 }#0i1]n$D
30.minutes of meeting 会议纪要 5Q9nJC{'NN
31.business risks 经营风险 ?
_>L<Y
32.appropriateness 适当性 N3Yf3r
K
33.accounting estimate 会计估计 g$(<wWsU
34.management representations 管理层声明 lhN2xg5x
35.going concern assumption 持续经营假设 ~eVq Fc
36.audit plan 审计计划 8~~*/oCoJt
37.significant audit areas 重点审计领域 ,/XeG`vk
38.error 错误
rQuozbBb
39.fraud舞弊 </
.
9QV
40.modified or additional procedures 修改或追加审计程序 Vg>\@ C.s
41.misappropriation of assets 侵占资产 S1!X;PP/
42.transactions without substance 虚假交易 Q|gRBu
43.unusual pressures 异常压力 9HtzBS
44.the suspected noncompliance 涉嫌存在违法行为 sghQ!ux
45.materialiy 重要性 ^iHwv*ss
46.exceed the materiality level 超过重要性水平 s"7$SxMT
47.approach the materiality level 接近重要性水平 `[&) X
48.an acceptably low level 可接受水平 =`1#f
QDt
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 n.323tNY
50.misstatements or omissions 错报或漏报 ]+!{^h$
51.aggregate 总计 CXe2G5
52.subsequent events 期后事项 YEbB3N
53.adjust the financial statements 调整财务报表 whA
54.perform additional audit procedures 实施追加的审计程序 G[pDKELL
55.audit risk 审计风险 TN+iv8sT
56.detection risk 检查风险 24}?GO
57.inappropriate audit opinion 不适当的审计意见
[b=l'e/
58.material misstatement 重大的错报 Hju7
gP=y}
59.tolerable misstatement 可容忍错报 &{x%"A
q/
60.the acceptable level of detection risk 可接受的检查风险 4Z&i\#Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 LhfI"fc
62.simall business 小规模企业 XVlZ:kz
63.accounting system 会计系统 vLc7RL
64.test of control 控制测试 |2YkZ nJn
65.walk-through test 穿行测试 #JOWiO0>
66.communication 沟通 n0nvp@?7bJ
67.flow chart 流程图 em@bxyMm
68.reperformance of internal control 重新执行 |UGmIm%
69.audit evidence 审计证据 L$Uy
70.substantive procedures 实质性程序 l\?HeVk^
71.assertions 认定 JB_<Haj
72.esistence 存在 IQ5H`o?[B
73.occurrence 发生 wa#$9p~Q
74.completeness 完整性 o9j*Yz
75.rights and obligations 权利和义务 sW53g$`v
76.valuation and allocation 计价和分摊 {hXIP`
77.cutoff 截止 _D{V(c<WD
78.accuracy 准确性 &EELq"5K
79.classification 分类 yX {CV7%O
80.inspection 检查 wfecM(
81.supervision of counting 监盘 7jj.maK
82.observation 观察 3k#?E]'
83.confirmation 函证 l[MP|m#
84.computation 计算 WT-BHB1
85.analytical procedures 分析程序 3!&PI
86.vouch 核对 j[^(<R8
87.trace 追查 9L`5r$/
88.audit sampling 审计抽样
\A{ [2
89.error 误差 (.CEEWj%{
90.expected error 预期误差 O!,WH?r
91.population 总体 XL`*Tbx
92.sampling risk 抽样风险 ,C=Lu9
93.non- sampling risk 非抽样风险 efc<lSUR
94.sampling unit 抽样单位 MR) *Xh
95.statistical sampling 统计抽样 FnoE\2}9
96.tolerable error 可容忍误差 CJDnHuozc
97.the risk of under reliance 信赖不足风险 >nqDUGnEo>
98.the risk of over reliance 信赖过度风险 @1`!}.Tk
99.the risk of incorrect rejection 误拒风险 j56#KNAha
100. the risk of incorrect acceptance 误受风险 Xscm>.di
101.working trial balance 试算平衡表 ?yfw3s
102.index and cross-referencing 索引和交叉索引 ,n}h_ct
103.cash receipt 现金收入 sDylSYq
104.cash disbursement 现金支出 #><P28m
105.bank statement 银行对账单 ],?rFK{O
106.bank reconciliation 银行存款余额调节表 +b9gP\Hke
107.balance sheet date 资产负债表日 \$g,Hgp/<
108.net realizable value 可变现净值 PNSV?RT*pG
109.storeroom 仓库 p4Wy2.&Q
110.sale invoice 销售发票 CTNeh%K;
111.price list 价目表 C1x"q9|\`
112.positive confirmation request 积极式询证函 IbC8DDTD
113.negative confirmation request 消极式询证函 csEF^T-
114.purchase requisition 请购单 (oftq!X2
115.receiving report 验收报告 1TOT}h5
116.gross margin 毛利 ( <Abw{BTm
117.manufacturing overhead 制造费用 cE|Z=}4I7
118.material requisition 领料单 75^U<Hz-3{
119.inventory-taking 存货盘点 SY[7<BUZ
120.bond certificate 债券 Hv>16W$_
121.stock certificate 股票 \8KAK3i'
122.audit report 审计报告 k3 YDnMRA9
123.entity 被审计单位 $=IJ-_'o
124.addressee of the audit report 审计报告的收件人 KKCzq
|
125.unqualified opinion 无保留意见 qwERy{]Sp;
126.qualified opinion 保留意见 e"){B
127.disclaimer of opinion 无法表示意见 w;p:4`
128.adverse opinion 否定意见 vC#
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A (1)ABC 作业基础成本计算 kn^?.^dVX
A (2)absorbed overhead 已吸收制造费用 q
JdC5z\
[
A (3)absorption costing 吸收成本计算 c=^A3[AM
A (4)account 账户,报表 %6%QE'D
A (5)accounting postulate 会计假设 bg =<) s
A (6)accounting series release 会计公告文件 ++m^z` D
A (7)accounting valuation 会计计价 +(pFU\&U3H
A (8)account sale 承销清单 0sQt+_Dl%L
A (9)accountability concept 经营责任概念 )6t=Bel
A (10)accountancy 会计职业 w[/_ o,R
A (11)accountant 会计师 Im<i.a
<`
A (12)accounting 会计 DJ!<:9FD
A (13)agency cost 代理成本 qubyZ8hx
A (14)accounting bases 会计基础 g5\EVcHkz
A (15)accounting manual 会计手册 .?Pghqq.
A (16)accounting period 会计期间 =!~6RwwwY
A (17)accounting policies 会计方针 (FY<%.Pa
A (18)accounting rate of return 会计报酬率 |})7\o
A (19)accounting reference date 会计参照日 JM&:dzyIP
A (20)accounting reference period 会计参照期间 /'ukeK+'
A (21)accrual concept 应计概念 5, j&-{0W
A (22)accrual expenses 应计费用 Yu`KHvur
A (23)acid test ration 速动比率(酸性测试比率) A_ftf7,
A (24)acquisition 购置 ){sn!5=
A (25)acquisition accounting 收购会计 =Qf.
A (26)activity based accounting 作业基础成本计算 pO10L`|
A (27)adjusting events 调整事项 d,"6s=4(q
A (28)administrative expenses 行政管理费
_
Cu,"
A (29)advice note 发货通知 nXg:lCI-uu
A (30)amortization 摊销 J/{!_M-
A (31)analytical review 分析性检查 l>J>?b=x"[
A (32)annual equivalent cost 年度等量成本法 KiaQ^[/q
A (33)annual report and accounts 年度报告和报表 ,lUroO^^
A (34)appraisal cost 检验成本 2H]~X9,z2
A (35)appropriation account 盈余分配账户 mDG=h6y"V
A (36)articles of association 公司章程细则 `yvH0B -
A (37)assets 资产 Mqk[+n
A (38)assets cover 资产保障 f\zu7,GU
A (39)asset value per share 每股资产价值 8etNS~^
A (40)associated company 联营公司 (c'kZ9&
A (41)attainable standard 可达标准 j@98UZ{g\
`nvm>u~[Hq
A (42)attributable profit 可归属利润 S+LS!b
A (43)audit 审计 jkrv2 `"
A (44)audit report 审计报告 Z2t
r?]
A (45)auditing standards 审计准则 >X$I:M<L
A (46)authorized share capital 额定股本 jW!x!8=
A (47)available hours 可用小时 ]6*+i $
A (48)avoidable costs 可避免成本 ITmW/Im5
B (49)back-to-back loan 易币贷款 Vi5&%/Y
B (50)backflush accounting 倒退成本计算 4kr! Af
B (51)bad debts 坏帐 S*D Bzl
B (52)bad debts ratio 坏帐比率 Bm\OH#
B (53)bank charges 银行手续费 jW<aAd
B (54)bank overdraft 银行透支 `Cv@16
B (55)bank reconciliation 银行存款调节表 =a]B#uUn
B (56)bank statement 银行对账单 Cbq|<p# #o
B (57)bankruptcy 破产 ;Q}pmBkqB
B (58)basis of apportionment 分摊基础 KsG>,#
Q
B (59)batch 批量 R3<2Z0lqy
B (60)batch costing 分批成本计算 X^%E"{!nU
B (61)beta factor B(市场)风险因素 Wb7z&vj
B (62)bill 账单 "+BNas^rF
B (63)bill of exchange 汇票 .>;}G
sN&
B (64)bill of landing 提单 >7Y6NAwY
B (65)bill of materials 用料预计单 (e~vrSk+)~
B (66)bill payable 应付票据 Qt
VZ)777
B (67)bill receivable 应收票据 W4ygJL7 6
B (68)bin card 存货记录卡 H"n@=DMLm
B (69)bonus 红利 C>0='@LB@r
B (70)book-keeping 薄记 .o"FT~}z
B (71)Boston classification 波士顿分类 %(v<aEQtt
B (72)breakeven chart 保本图 @0qDhv s
B (73)breakeven point 保本点 )h&*b9[B=
B (74)breaking-down time 复位时间 c8=@s#
B (75)budget 预算 }w%W A&"W
B (76)budget center 预算中心 G#(+p|n
B (77)budget cost allowance 预算成本折让 -AX[vTB
B (78)budget manual 预算手册 oKlO cws}
B (79)budget period 预算期间 ,iYKtS3
B (80)budgetary control 预算控制 "?Mf%u1R
B (81)budgeted capacity 预算生产能力 $At,D.mGkb
B (82)burden 制造费用 I,Z'ed..
B (83)business center 经营中心 WER\04%D\m
B (84)business entity 营业个体 C\d5t4s
B (85)business unit 经营单位 |#rP~Nj
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B (86)buy-out management 管理性购买产权 zm9_[0
B (87)by-product 副产品 xy.di9
C (88)called-up share capital 催缴股本 J ;e/S6l
C (89)capacity 生产能力 {W5D)
C (90)capacity ratios 生产能力比率 <
Ky6|&!
C (91)capital 资本 gvi]#|
C (92)capital assets pricing model资本资产计价模式
8g!C'5
C (93)capital commitment 承诺资本 [ ]LiL;A&
C (94)capital employed 已运用的资本 :87HXz6]jS
C (95)capital expenditure 资本支出 aDreN*n
C (96)capital expenditureauthorization 资本支出核准 5%Xny8
]|D
C (97)capital expenditure control 资本支出控制 IY=CTFQ8lm
C (98)capital expenditure proposal资本支出申请 0s%rd>3
C (99)capital funding planning 资本基金筹集计划 fmv8)$W#U
C (100)capital gain 资本收益 GA.4'W^&a
C (101)capital investment appraisal资本投资评估 4t<l9Ilp
C (102)capital maintenance 资本保全 G._E9
C (103)capital resource planning 资本资源计划 ^ 1 P@BRh
C (104)capital surplus 资本盈余 s/=.a2\
C (105)capital turnover 资本周转率 SA'c}gP
C (106)card 记录卡 TzW1+DxM5
C (107)cash 现金 6?X)'
C (108)cash account 现金账户 %!_%%p,f
C (109)cash book 现金账薄 ^^m3
11=
C (110)cash cow 金牛产品 mE
M/}]2
C (111)cash flow 现金流量 M^$liS.D
C (112)cash discounted 现金贴现 f|&ga'5g&
C (113)cash flow budget 现金流量预算 -Jj"JN.
C (114)cash flow statement 现金流量表 HcKZmL.wp
C (115)cash ledger 现金分类账 >aaHN1Ca
C (116)cash limit 现金限额 oB8x_0#n
C (117)CCA 现时成本会计 XM"{"
C (118)center 中心 lW8!_h"G`n
C (119)changeover time 变更时间 =yZiBJ
C (120)chartered entity 特许经济个体 mI[$c"!BD
C (121)cheque 支票 H|K}m,g
C (122)cheque register 支票登记薄 FlP
Pz
C (123)coin analysis 零钱分类 oF(<}0Z
C (124)classification 分类
E+.%9EKU
C (125)clock card 工时卡 t ;~H6
C (126)code 代码
4XprVB
C (127)commitment accounting 承诺确认会计 1~x=bphS
C (128)common cost 共同成本 DwL4?!E
C (129)company limited byguarantee 有限担保责任公司 ^:yg,cS|Be
C (130)company limited shares 股份有限公司 NIQX?|;b{
C (131)competitive position 竞争能力状况 Gw;[maM!%`
C (132)concept 概念 /h!Y/\ kI
C (133)conglomerate 跨行业企业 b3,&RUF
C (134)consistency concept 一致性概念 $7 08\!
C (135)consolidated accounts 合并报表 tl uyx
C (136)consolidation accounting 合并会计 s=uWBh3J
C (137)consortium 财团 NSPa3NE
C (138)contingency plan 应急计划 xzRs
;AXOp
C (139)contingent liabilities 或有负债 W97%12J3
C (140)continuous operation 连续生产 )L%i"=<Bdy
C (141)contra 抵消 eZr}xo@9
C (142)contract cost 合同成本 \40d?N#D
C (143)contract costing 合同成本计算 H3?HQ>&O7
C (144)contribution 贡献毛益 bLHj<AX#>|
C (145)contribution centre 贡献中心 mN9Uyz5G
C (146)contribution chart 贡献图 M_4:~&N$
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 njk1x
C (148)contribution to salesration 贡献毛益对销售比率 U;_b4S:
C (149)control 控制 LcA~ a<_
C (150)control account 控制帐户 l5m5H,`
C (151)control limits 控制限度 \G}$+
C (152)controllability concept 可控制概念 l^F%fIRp)
C (153)controllable cost 可控制成本 P0En&g+~
C (154)conversion cost 加工成本 ?rD`'B
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 6#JdQ[IP6
C (156)corporate appraisal 公司评估 0> 6;,pd"
C (157)corporate planning 公司计划 x 7;Zwd
C (158)corporate social reporting 公司社会报告 ;bZIj`D(
C (159)corporation 股份公司 4l2xhx
C (160)cost 成本 &dino
C (161)cost account 成本帐户 #()u=)
C (162)cost accounting 成本会计 iE
|qU_2Y
C (163)cost accounting manual 成本手册 UI*^$7z1 +
C (164)cost accounts calendar 成本报表的日历时间 Au6*hv3:
C (165)cost adjustment 成本调整 KXgC]IO~
C (166)cost allocation 成本分配 B~_='0Gm[
C (167)cost apportionment 成本分摊 ::xH C4tw
C (168)cost attribution 成本归属 2ja@NT
C (169)cost audit 成本审计 .=VtMi$n
C (170)cost behaviour 成本性态 MBbycI,
C (171)cost benefit analysis 成本效益分析 r/![ohrEB
C (172)cost center 成本中心 t ._PS3
C (173)cost driver 成本动因