JGj_{|=:
&CUkR6
注会《审计》英语常用词汇 +S;8=lzuV
OQ+
?nB
$ZcmE<7k
1.audit 审计 :6HMb^4
2.attestation 鉴证 {dMa&r|lp
3.credibility 可信赖程度 pM(y?zGt
4.audit of financial statements 财务报表审计 yA%[u.{
5.agreed-upon procedures 执行商定程序 HS(<wI
6.high levels of assurance 高水平保证 ]"/ *7NM
7.compilation 编制 U-WrZ|
-
8.reliability 可靠性 ~Rv U+D
9.relevance 相关性 )B}]0`z:P
10.professional skepticism 职业谨慎 {F@;45)o
11.objectivity 客观性 -F8%U:2a
12. professional competence 专业胜任能力 TUpEhQ+*
13.Senior/CPA-in-charge 项目经理 ^1*p]j(
14.audit engagement letter 业务约定书 QRdb~f;<hj
15.recurring audit 连续审计 1d\K{ 7i#
16.the client 委托人 SCGQo.~,
17.change CPA 更换注册会计师 P92:}" )*>
18.the existing CPA 现任注册会计师 cq[}>5*k
19.the successor CPA 后任注册会计师 3>L1}zyM]
20.the preceding CPA前任注册会计师 t:M>&r:BL
21.issue the audit report 出具审计报告 !^8'LMY<I
22.expert 专家 ( _nkscf
23.the board of directors 董事会 3J(STIxg
24.knowledge of the entity‘ s business 了解被审计单位情况 A)`M*(~
25.assess material misstatement risks评估重大错报风险 ?|s[/zPS=
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E+~~d6nB
27.a general knowledge of —— 初步了解―――的情况 e;!<3b
28.a more knowledge of—— 进一步了解的情况 |?g2k:fzB7
29.the prior year‘s working papers 以前年度工作底稿 C{2UPG4 x
30.minutes of meeting 会议纪要 jBE=Ij
31.business risks 经营风险 JRodYXjE
32.appropriateness 适当性 k?S-peyRO
33.accounting estimate 会计估计 "4"L"lJ
34.management representations 管理层声明 !0fK*qIL
35.going concern assumption 持续经营假设 Wq,UxMz
36.audit plan 审计计划 pkk0?$l",
37.significant audit areas 重点审计领域 2l\Oufer"
38.error 错误 M2oKLRt)L
39.fraud舞弊 Pc4sReo'
40.modified or additional procedures 修改或追加审计程序 [fW:%!Y'
41.misappropriation of assets 侵占资产 jXW7
1$B
42.transactions without substance 虚假交易 C}00S{nAZ
43.unusual pressures 异常压力 x`o_&09;CG
44.the suspected noncompliance 涉嫌存在违法行为 j;+nnpg
45.materialiy 重要性 *{-XN
46.exceed the materiality level 超过重要性水平 F'*{Fk
h
47.approach the materiality level 接近重要性水平 KRXe\Sx
48.an acceptably low level 可接受水平 P,>#
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Xt7uCs
50.misstatements or omissions 错报或漏报 YEZ"BgUnbp
51.aggregate 总计 LXK+WB/s
52.subsequent events 期后事项 Wo2M}]0
53.adjust the financial statements 调整财务报表 Y.}n ,y|J}
54.perform additional audit procedures 实施追加的审计程序 sF<4uy
55.audit risk 审计风险 3b[_0
56.detection risk 检查风险 9JU
lu
57.inappropriate audit opinion 不适当的审计意见 *sw$OnVb
58.material misstatement 重大的错报 z!F?#L5
59.tolerable misstatement 可容忍错报 ?EpY4k8,
60.the acceptable level of detection risk 可接受的检查风险 FJ2^0s/"
61.assessed level of material misstatement risk 重大错报风险的评估水平 Ybok[5
62.simall business 小规模企业 /Wj9Stj5
63.accounting system 会计系统 0#yo\McZ
64.test of control 控制测试 9xWeVlfQ
65.walk-through test 穿行测试 `Y(/G"]
66.communication 沟通 @0)bY*
njj
67.flow chart 流程图 S&QZ"4jq
68.reperformance of internal control 重新执行 ^c!Hur6)
69.audit evidence 审计证据 M&>Z[o
70.substantive procedures 实质性程序 >yL8C:J9
71.assertions 认定 7%?A0%>6G
72.esistence 存在 :|fzGf
73.occurrence 发生 {WC{T2:8
74.completeness 完整性 )9PQj
75.rights and obligations 权利和义务 k|g~xmI;
76.valuation and allocation 计价和分摊 V=
.'Db2D
77.cutoff 截止 M VsIyP
78.accuracy 准确性 $MP'j9-S?
79.classification 分类 4K4?Q+?
80.inspection 检查 YxsWY7J
81.supervision of counting 监盘 Q*lZ;~R
82.observation 观察 ,7/N=mz
83.confirmation 函证 JM!o(zbt
84.computation 计算 gN(8T_r
85.analytical procedures 分析程序
TYB^CVSZ
86.vouch 核对 2>UyA.m0
87.trace 追查 tt`b+NOH>
88.audit sampling 审计抽样 3
D+dM0wM
89.error 误差 7[8PSoo
90.expected error 预期误差 gE:qMs;
91.population 总体 g8B@M*JA
92.sampling risk 抽样风险 //AS44^IS
93.non- sampling risk 非抽样风险 0h#' 3z<
94.sampling unit 抽样单位 @y}1%{,%
95.statistical sampling 统计抽样 +=:CW'B5
96.tolerable error 可容忍误差 'KXvn0
97.the risk of under reliance 信赖不足风险 #Ok*Or
98.the risk of over reliance 信赖过度风险 ^Dd$8$?[
99.the risk of incorrect rejection 误拒风险 s K s
D
100. the risk of incorrect acceptance 误受风险 [S*bN!t
101.working trial balance 试算平衡表 PC
D1I98
102.index and cross-referencing 索引和交叉索引 :;]6\/ky
103.cash receipt 现金收入 IF@)L>-%
104.cash disbursement 现金支出 F7L+bv
105.bank statement 银行对账单 b^FB[tZ\x
106.bank reconciliation 银行存款余额调节表 p5Y"W(5_
107.balance sheet date 资产负债表日 ]X{LZYk
108.net realizable value 可变现净值 $7lI Dt
109.storeroom 仓库 iGm[fxQ|
110.sale invoice 销售发票 jYuH
zf
111.price list 价目表 V~ZAs+(2Z
112.positive confirmation request 积极式询证函 up`!r;5-
113.negative confirmation request 消极式询证函 Rsqb<+7
114.purchase requisition 请购单 }cMb0`oA
115.receiving report 验收报告 Uln[UK
116.gross margin 毛利 `|Tr"xavf
117.manufacturing overhead 制造费用 6x6PP}IX
118.material requisition 领料单 $\{@wL
119.inventory-taking 存货盘点 MSsboSxA
120.bond certificate 债券 rsA K0R+
121.stock certificate 股票 mZ*!$P:vy"
122.audit report 审计报告 )CEfG
123.entity 被审计单位 1_*o(HR
124.addressee of the audit report 审计报告的收件人 ^P\(IDJCo
125.unqualified opinion 无保留意见 b6Dve]
126.qualified opinion 保留意见 $^d,>hJi
127.disclaimer of opinion 无法表示意见
"ifYy>d
128.adverse opinion 否定意见 G'Jsk4:c
{_l@ws
A (1)ABC 作业基础成本计算 d\D.l^
A (2)absorbed overhead 已吸收制造费用 IIs'm!"Y>
A (3)absorption costing 吸收成本计算 ti3T?_
A (4)account 账户,报表 kC0F@'D
A (5)accounting postulate 会计假设 0Ocy$
A (6)accounting series release 会计公告文件 ojUBa/
A (7)accounting valuation 会计计价 5c!~WckbJ
A (8)account sale 承销清单 eDgRYa9\
A (9)accountability concept 经营责任概念 3<CCC+47
A (10)accountancy 会计职业 >
QDmSy*&
A (11)accountant 会计师 E"nIC,VZ
A (12)accounting 会计 z45ImItH
A (13)agency cost 代理成本 CsJw;]dYI
A (14)accounting bases 会计基础 k*[["u^u]
A (15)accounting manual 会计手册 W{Ine>
a'
A (16)accounting period 会计期间 (%YFcE)SRS
A (17)accounting policies 会计方针 p,Qr9p3y
A (18)accounting rate of return 会计报酬率 8|OsVIe%
A (19)accounting reference date 会计参照日 ^ [uA^
A (20)accounting reference period 会计参照期间 5ZSV)$t
A (21)accrual concept 应计概念 SBgBZm}%
A (22)accrual expenses 应计费用 6`+dP"@
A (23)acid test ration 速动比率(酸性测试比率) X@2[!%nm
A (24)acquisition 购置 >/Gz*.
A (25)acquisition accounting 收购会计 y}FTLX $
A (26)activity based accounting 作业基础成本计算 Ao69Qn
A (27)adjusting events 调整事项 &2d^=fih
A (28)administrative expenses 行政管理费
bF0y`
A (29)advice note 发货通知 0V@u]
A (30)amortization 摊销 7H %>\^A^
A (31)analytical review 分析性检查 W
MU9tq[
A (32)annual equivalent cost 年度等量成本法 odD^xg"L
A (33)annual report and accounts 年度报告和报表 yF0\$%H>$
A (34)appraisal cost 检验成本 D4$;jz,,
A (35)appropriation account 盈余分配账户 ]<V[H
A (36)articles of association 公司章程细则 K?8{y
A (37)assets 资产 ryg1o=1v/
A (38)assets cover 资产保障 yF8 av=<{
A (39)asset value per share 每股资产价值 1>r7s*
A (40)associated company 联营公司 s{4|eYR
A (41)attainable standard 可达标准 I6,'o)l{_
*/;[ -9
A (42)attributable profit 可归属利润 N.vt5WP
A (43)audit 审计 $e)d!m.
A (44)audit report 审计报告
O
KVIl
A (45)auditing standards 审计准则 0&}
"!)
A (46)authorized share capital 额定股本 (sHqzWh
A (47)available hours 可用小时 33z)F
A (48)avoidable costs 可避免成本 ,]+P#eXgE
B (49)back-to-back loan 易币贷款 tpwMy:<Ex
B (50)backflush accounting 倒退成本计算
K[!OfP
B (51)bad debts 坏帐 *7u~`
B (52)bad debts ratio 坏帐比率 ^I*</w8
B (53)bank charges 银行手续费 F[BJhN*]a
B (54)bank overdraft 银行透支
G?AZ%Yx
B (55)bank reconciliation 银行存款调节表 -!f)P=S
B (56)bank statement 银行对账单 8QDs4Bv|
B (57)bankruptcy 破产 RB`Emp&T
B (58)basis of apportionment 分摊基础 >~8;H x].d
B (59)batch 批量 h,o/(GNnW
B (60)batch costing 分批成本计算 ~8L*N>Y
B (61)beta factor B(市场)风险因素 $w4%JBZr
B (62)bill 账单 #Drs=7w
B (63)bill of exchange 汇票 l=,\ h&
B (64)bill of landing 提单 ;jS
2bc:8a
B (65)bill of materials 用料预计单 SR7$m<0t*
B (66)bill payable 应付票据 4wk-f7I(
B (67)bill receivable 应收票据 @*P$4c
B (68)bin card 存货记录卡 %xF
j;U?
B (69)bonus 红利 ?^t"tY
B (70)book-keeping 薄记 /`McKY
IP
B (71)Boston classification 波士顿分类 v10p]=HmO
B (72)breakeven chart 保本图 ErIAS6HS'
B (73)breakeven point 保本点 /T1zz2l~
B (74)breaking-down time 复位时间 ^}7iouE C
B (75)budget 预算 \n$s5i-
B (76)budget center 预算中心 dfl| 6R
B (77)budget cost allowance 预算成本折让 91d@/z
B (78)budget manual 预算手册 F9@,T8I
B (79)budget period 预算期间 {\3k(NdEX
B (80)budgetary control 预算控制 cVya~ *
B (81)budgeted capacity 预算生产能力 $8zsqd 4?
B (82)burden 制造费用 G347&F)
B (83)business center 经营中心 1henQiIO
B (84)business entity 营业个体 .@KpN*`KH
B (85)business unit 经营单位 G8b/eWtP
B (86)buy-out management 管理性购买产权 [!1z;
/
B (87)by-product 副产品 5{/CqUIl
C (88)called-up share capital 催缴股本 BNns#Q8a
C (89)capacity 生产能力 -;9pZ'r
C (90)capacity ratios 生产能力比率 GG%X1c8K
C (91)capital 资本 U
?'$E\
C (92)capital assets pricing model资本资产计价模式 XN65bq
C (93)capital commitment 承诺资本 65X31vU
C (94)capital employed 已运用的资本 9DcUx-
C (95)capital expenditure 资本支出 DY1?37h
C (96)capital expenditureauthorization 资本支出核准 o (fZZ`6Y
C (97)capital expenditure control 资本支出控制 Hbwjs?Vq?]
C (98)capital expenditure proposal资本支出申请 ]4~-
z3=y
C (99)capital funding planning 资本基金筹集计划 1&N|k;#QS
C (100)capital gain 资本收益 $Lg%CY
C (101)capital investment appraisal资本投资评估 rw_T&>!
C (102)capital maintenance 资本保全 LoZ8;VU
C (103)capital resource planning 资本资源计划 O0OBkIj
C (104)capital surplus 资本盈余 b[p<kMTir
C (105)capital turnover 资本周转率 EXn$ [K;
C (106)card 记录卡 R-nC+)^
C (107)cash 现金 6!P];3&o\A
C (108)cash account 现金账户 .
+_IpygQ
C (109)cash book 现金账薄 y\0<f `v6
C (110)cash cow 金牛产品 {.F``2
C (111)cash flow 现金流量 CY2DxP %
C (112)cash discounted 现金贴现 f5D.wSY
C (113)cash flow budget 现金流量预算 gNkx]bm
C (114)cash flow statement 现金流量表 t95hI DtD
C (115)cash ledger 现金分类账 <K4`GT"n
C (116)cash limit 现金限额 R7aS{8n
n
C (117)CCA 现时成本会计 k#"Pv"
C (118)center 中心 Q|eRek
C (119)changeover time 变更时间 q)JG_Y.p
C (120)chartered entity 特许经济个体 2}`Q9?
C (121)cheque 支票 Q)N$h07R
C (122)cheque register 支票登记薄 +SCUS]
C (123)coin analysis 零钱分类 K0B
J
C (124)classification 分类 k1;,eB
C (125)clock card 工时卡 |rJ_
C (126)code 代码 db
U
C (127)commitment accounting 承诺确认会计 J]uYXsC
C (128)common cost 共同成本 }G
n2%
C (129)company limited byguarantee 有限担保责任公司 VU,
\OOp
C (130)company limited shares 股份有限公司 B@!a@0,,_
C (131)competitive position 竞争能力状况 AMqu}G
C (132)concept 概念 tV2SX7N
C (133)conglomerate 跨行业企业 L'=e /&
C (134)consistency concept 一致性概念 7O5`&Z'-
C (135)consolidated accounts 合并报表 tm\ <w H
C (136)consolidation accounting 合并会计
(2vR8
C (137)consortium 财团 BcV;EEi
C (138)contingency plan 应急计划 S!J.$Y<Ko
C (139)contingent liabilities 或有负债 -x
)(2|
C (140)continuous operation 连续生产 zSta!]
C (141)contra 抵消 Q"c!%`\
C (142)contract cost 合同成本 Sd'Meebu
C (143)contract costing 合同成本计算 PHRc*G{
C (144)contribution 贡献毛益 =y >P>&sI
C (145)contribution centre 贡献中心 (?-5p;
C (146)contribution chart 贡献图 5xW)nEV
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2=tPxO')B
C (148)contribution to salesration 贡献毛益对销售比率 rN?
L8
C (149)control 控制 YN4P
>d
C (150)control account 控制帐户 [o&Vr\.$
C (151)control limits 控制限度 ;cZ9C 1
C (152)controllability concept 可控制概念 CaNZScnZ
C (153)controllable cost 可控制成本 ~h -G
C (154)conversion cost 加工成本 K8*
QS_*
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 6 .DJRY
C (156)corporate appraisal 公司评估 &rj6<b1A
C (157)corporate planning 公司计划 }]sI?&xB
C (158)corporate social reporting 公司社会报告 #f]R:Ix>
C (159)corporation 股份公司 G 8|[.n
C (160)cost 成本 Lc^nNUzPo
C (161)cost account 成本帐户 )>at]mH
C (162)cost accounting 成本会计 ]!H*oP8a*
C (163)cost accounting manual 成本手册 Jl3l\I'
C (164)cost accounts calendar 成本报表的日历时间 `xe[\Z
2
C (165)cost adjustment 成本调整 l ,)l"6OV
C (166)cost allocation 成本分配 jM
J[6qj
C (167)cost apportionment 成本分摊 a AYO(;3
C (168)cost attribution 成本归属 l1`Zp9I
C (169)cost audit 成本审计 9BLz
C (170)cost behaviour 成本性态 _J&u{
C (171)cost benefit analysis 成本效益分析 q,d]i/T
C (172)cost center 成本中心 U0u @[9!
C (173)cost driver 成本动因