eA_4,"{
^~$
o-IX
注会《审计》英语常用词汇 YFY)Z7fK
W1z5|-T
8B5%IgA
1.audit 审计 7y3; F7V
2.attestation 鉴证 a gzG
3.credibility 可信赖程度 {I
,'
4.audit of financial statements 财务报表审计 P^ VNB
5.agreed-upon procedures 执行商定程序 *G4;
6.high levels of assurance 高水平保证 =r2d{
7.compilation 编制 f]ef 1#
8.reliability 可靠性 J0k~
%
9.relevance 相关性 [z9i v~
10.professional skepticism 职业谨慎 |SmN.*&(9
11.objectivity 客观性 %K4-V5f
12. professional competence 专业胜任能力 Z:{
Z&HQC
13.Senior/CPA-in-charge 项目经理 O1"!'Gk[!L
14.audit engagement letter 业务约定书 {lA@I*_lj
15.recurring audit 连续审计 `y(3:##p
16.the client 委托人 ([|M,P6e)U
17.change CPA 更换注册会计师 i`X{pEKP+
18.the existing CPA 现任注册会计师 P!
/8
19.the successor CPA 后任注册会计师 RPu-E9g@
20.the preceding CPA前任注册会计师 |qD<h
21.issue the audit report 出具审计报告 "Q( 8FF
22.expert 专家
slbV[xR
23.the board of directors 董事会 /(w5S',EL
24.knowledge of the entity‘ s business 了解被审计单位情况 Yp8$0KK
25.assess material misstatement risks评估重大错报风险 $uqlJG#`
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 ,~!lN yL
27.a general knowledge of —— 初步了解―――的情况 6=FuH@Q&
28.a more knowledge of—— 进一步了解的情况 _cB~?c
29.the prior year‘s working papers 以前年度工作底稿 9b0Z
Ey{
30.minutes of meeting 会议纪要 %AFy{l
31.business risks 经营风险 :c>,=FUT
32.appropriateness 适当性 vzU %5,
33.accounting estimate 会计估计 *,(`%b[
34.management representations 管理层声明 QB7<
$Bp
35.going concern assumption 持续经营假设 Z=xrjE
36.audit plan 审计计划 Kt-@a%O0
37.significant audit areas 重点审计领域 k`d
38.error 错误 A8?>V%b[Y
39.fraud舞弊 px*MOHq K
40.modified or additional procedures 修改或追加审计程序 _Cxs"to
41.misappropriation of assets 侵占资产 "](~VF[J8
42.transactions without substance 虚假交易 .*Z]0~ &|
43.unusual pressures 异常压力
_>*"6
44.the suspected noncompliance 涉嫌存在违法行为 A U](pXK;
45.materialiy 重要性 #S"=)BZ8L
46.exceed the materiality level 超过重要性水平 cG<?AR?wDT
47.approach the materiality level 接近重要性水平
1DX=\BWp
48.an acceptably low level 可接受水平 ^6=nL<L
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 >\e11OU0Gy
50.misstatements or omissions 错报或漏报 W<2-Q,>Y
51.aggregate 总计 \<5xf<{
52.subsequent events 期后事项 \%)p7PNY
53.adjust the financial statements 调整财务报表 D`ZYF)[}J
54.perform additional audit procedures 实施追加的审计程序 z)ydQw>
55.audit risk 审计风险 6l4l74
56.detection risk 检查风险 m4EkL
57.inappropriate audit opinion 不适当的审计意见 FY'f{gD^
58.material misstatement 重大的错报 uJ[dO}
59.tolerable misstatement 可容忍错报 |Bjb
60.the acceptable level of detection risk 可接受的检查风险 *+ 7#z;
61.assessed level of material misstatement risk 重大错报风险的评估水平 @c/~qP4
62.simall business 小规模企业 ^71sIf;+
63.accounting system 会计系统 vm(% u!_P
64.test of control 控制测试 Mqq7;w@(J
65.walk-through test 穿行测试 TPrwC~\B/
66.communication 沟通 O_E[FE:+
67.flow chart 流程图 Y!5-WXH
68.reperformance of internal control 重新执行 51~:t[N|
69.audit evidence 审计证据 H*Yyo?
70.substantive procedures 实质性程序 <+6)E@Y
71.assertions 认定 H)5]K9D
72.esistence 存在
qwN-VCj
73.occurrence 发生 6s6[sUf=l&
74.completeness 完整性 BUtXHD
75.rights and obligations 权利和义务 yPL@uCzA@
76.valuation and allocation 计价和分摊 z=!xN5
77.cutoff 截止 hgm`6TQ
78.accuracy 准确性 ]1klfp,`
79.classification 分类 )0NA*<Q+.
80.inspection 检查 O:1YG$uKa
81.supervision of counting 监盘 RsE+\)
82.observation 观察 #{0c01JZ
83.confirmation 函证 )#1@@\< ^T
84.computation 计算 "Li"NxObCA
85.analytical procedures 分析程序 c(o8uWn
86.vouch 核对 /@0wbA
87.trace 追查 =!Ok079{[
88.audit sampling 审计抽样 /
Qbt
89.error 误差 C,Ch6Ph
90.expected error 预期误差 f;QWlh"9
91.population 总体 SA'
zy45
92.sampling risk 抽样风险 N/Z<v* i"
93.non- sampling risk 非抽样风险 8NpQ"0
X
94.sampling unit 抽样单位 !.9N
J2'8
95.statistical sampling 统计抽样 %KqXtc`O
96.tolerable error 可容忍误差 :Vv=p*~
97.the risk of under reliance 信赖不足风险 CYz]tv}g:
98.the risk of over reliance 信赖过度风险 daaur
T
99.the risk of incorrect rejection 误拒风险 (}'0K?
100. the risk of incorrect acceptance 误受风险 9Czc$fSSt
101.working trial balance 试算平衡表 "S1+mSW>
102.index and cross-referencing 索引和交叉索引 @;pTQ
5
I
103.cash receipt 现金收入 #*5A]"k
104.cash disbursement 现金支出 _Nw-|N .
105.bank statement 银行对账单 2nk}'HBe
106.bank reconciliation 银行存款余额调节表 |ONkRxr@!
107.balance sheet date 资产负债表日 J PmW0wM
108.net realizable value 可变现净值 CB|Z~_Bm
109.storeroom 仓库 -V(5U!^B
110.sale invoice 销售发票 XmLHZ,/
111.price list 价目表 rNdap*.
112.positive confirmation request 积极式询证函 o
[_{\
113.negative confirmation request 消极式询证函 8hdd1lVKO8
114.purchase requisition 请购单 JWC{ "6
115.receiving report 验收报告 TTS}, `
116.gross margin 毛利 i,,U D
117.manufacturing overhead 制造费用 eQA89 :j,
118.material requisition 领料单 iGM-#{5
119.inventory-taking 存货盘点 Y8(g8RN
120.bond certificate 债券 p^NYJV
121.stock certificate 股票 H;|^z@RB<
122.audit report 审计报告 ]^R;3kU4Q
123.entity 被审计单位 P
bCXcs
124.addressee of the audit report 审计报告的收件人 BJ1txdxvS
125.unqualified opinion 无保留意见 Sa6}xe."M,
126.qualified opinion 保留意见 s<tdn[d
127.disclaimer of opinion 无法表示意见 4k}u`8 a
128.adverse opinion 否定意见 qHklu2_%
|K7JU^"OQ
A (1)ABC 作业基础成本计算 /=i^Bgh4
A (2)absorbed overhead 已吸收制造费用 d-lC|5U%
A (3)absorption costing 吸收成本计算 S'lZ'H /
A (4)account 账户,报表 [Cvo^cC
A (5)accounting postulate 会计假设 5)nm6sf
A (6)accounting series release 会计公告文件 T-uI CMEf
A (7)accounting valuation 会计计价 }3ty2D#/:
A (8)account sale 承销清单 Jk 0;<2j
A (9)accountability concept 经营责任概念 EX=Q(} 9F<
A (10)accountancy 会计职业 aOETms w
A (11)accountant 会计师 zN0^FX
GD
A (12)accounting 会计 P'R!"
#
A (13)agency cost 代理成本 ohOze\T)=
A (14)accounting bases 会计基础 Sm{idky)[
A (15)accounting manual 会计手册 (ybKACx
A (16)accounting period 会计期间 YOy/'Le^:
A (17)accounting policies 会计方针 skf7Si0z
A (18)accounting rate of return 会计报酬率 gM '_1zs
U
A (19)accounting reference date 会计参照日 9ssTG4Sa
A (20)accounting reference period 会计参照期间 }PUQvIGZZ&
A (21)accrual concept 应计概念 3t)07(x_B
A (22)accrual expenses 应计费用 eE '\h
A (23)acid test ration 速动比率(酸性测试比率) I5
"Z
A (24)acquisition 购置
`a*[@a#
A (25)acquisition accounting 收购会计 =LC:1zn4
A (26)activity based accounting 作业基础成本计算 aTxss:7]
A (27)adjusting events 调整事项 TkM8GK-3
A (28)administrative expenses 行政管理费 bODCC5yL
A (29)advice note 发货通知 g/)mbL>=
A (30)amortization 摊销 ]%!:'#
A (31)analytical review 分析性检查 !"Jne'f
A (32)annual equivalent cost 年度等量成本法 oqc89DEbJ
A (33)annual report and accounts 年度报告和报表 <
-D>^p9
A (34)appraisal cost 检验成本 *0^!%Y'/4
A (35)appropriation account 盈余分配账户 sB"Oi|#lk
A (36)articles of association 公司章程细则 c_"]AhV~Mg
A (37)assets 资产 IQAV`~_G
A (38)assets cover 资产保障 Rt} H.D
#
A (39)asset value per share 每股资产价值 ZEYT17g]
A (40)associated company 联营公司 Gb4k5j
l
A (41)attainable standard 可达标准 Z%E;*R2+:>
_0Qp[l-
A (42)attributable profit 可归属利润 R?Vs8?
A (43)audit 审计 MqDz cB]
A (44)audit report 审计报告 dDK4I3a
A (45)auditing standards 审计准则 1Rg tZp%
A (46)authorized share capital 额定股本 |3<tDq@+
A (47)available hours 可用小时 *](maF~%C
A (48)avoidable costs 可避免成本 fkbHfBp[(A
B (49)back-to-back loan 易币贷款 >4
4A
B (50)backflush accounting 倒退成本计算 [H<![Z1*r
B (51)bad debts 坏帐 >slD.rb]
B (52)bad debts ratio 坏帐比率 b{%p
B (53)bank charges 银行手续费 ND $m|V-C
B (54)bank overdraft 银行透支 SaceIV%(
B (55)bank reconciliation 银行存款调节表 -.<fGhmU
B (56)bank statement 银行对账单 O9?t,1
B (57)bankruptcy 破产 094~ s
B (58)basis of apportionment 分摊基础 h8B:}_Cu
B (59)batch 批量 C,r[H5G#
B (60)batch costing 分批成本计算 7)SG#|v[$
B (61)beta factor B(市场)风险因素 t.Q}V5t{g
B (62)bill 账单 #;~`+[y?\
B (63)bill of exchange 汇票 T
;!: A
B (64)bill of landing 提单 s\O4D*8
B (65)bill of materials 用料预计单 X$Eg(^L a
B (66)bill payable 应付票据 z=%&?V
B (67)bill receivable 应收票据 #[ZToE4
B (68)bin card 存货记录卡 g^ .g9"
B (69)bonus 红利 ,\8F27
B (70)book-keeping 薄记
G%5bQ|O
B (71)Boston classification 波士顿分类 utOATjB.z
B (72)breakeven chart 保本图 goBl~fqy0
B (73)breakeven point 保本点
r&!Ebe-
B (74)breaking-down time 复位时间 u-qwG/$E
B (75)budget 预算 mWEaUi)Zz
B (76)budget center 预算中心 R<(kiD\?]
B (77)budget cost allowance 预算成本折让 oE/g)m%
B (78)budget manual 预算手册 QiO4fS'~W
B (79)budget period 预算期间 T<XGG_NOl
B (80)budgetary control 预算控制 @>:V?
B (81)budgeted capacity 预算生产能力 C.]\ 4e
B (82)burden 制造费用 J34/rL/s
B (83)business center 经营中心 v\lhbpk
B (84)business entity 营业个体 t"# .I?S0
B (85)business unit 经营单位 x;N@_FZ7KY
B (86)buy-out management 管理性购买产权 J n>3c
B (87)by-product 副产品 n0)0"S|y1
C (88)called-up share capital 催缴股本 _EHz>DJ9
C (89)capacity 生产能力 /Uxp5 b h
C (90)capacity ratios 生产能力比率 Y6W#uiqk
C (91)capital 资本 _L8|ZV./
C (92)capital assets pricing model资本资产计价模式
Z2P DT
C (93)capital commitment 承诺资本 +>b m~6
C (94)capital employed 已运用的资本 oyw*Z_ 9~
C (95)capital expenditure 资本支出 )}!Z^ND*
C (96)capital expenditureauthorization 资本支出核准
]F'o
C (97)capital expenditure control 资本支出控制 !V.2~V[^M
C (98)capital expenditure proposal资本支出申请 j(xVbUa
C (99)capital funding planning 资本基金筹集计划 b6(LoN.
C (100)capital gain 资本收益 !m {d6C[
C (101)capital investment appraisal资本投资评估 xgp 6lO [
C (102)capital maintenance 资本保全 vD-m FC)
C (103)capital resource planning 资本资源计划 O~P1d&:L
C (104)capital surplus 资本盈余 kz!CxI (
C (105)capital turnover 资本周转率 78~;j1^6u
C (106)card 记录卡 wqnrN6$jf
C (107)cash 现金 SHow~wxw
C (108)cash account 现金账户 jK(]eiR$S
C (109)cash book 现金账薄 WMi$ATq
C (110)cash cow 金牛产品 %>io$ o
C (111)cash flow 现金流量 !&(^R<-id
C (112)cash discounted 现金贴现 @"h@4q/W
C (113)cash flow budget 现金流量预算 {u}d`%_.M
C (114)cash flow statement 现金流量表 PP*',D3
C (115)cash ledger 现金分类账 ;6)Onwx
C (116)cash limit 现金限额 57|RE5]|!
C (117)CCA 现时成本会计 <Jc
:a?ICe
C (118)center 中心 QH5[}zs8
C (119)changeover time 变更时间 x&
a<u@[wa
C (120)chartered entity 特许经济个体 e'l@M$^
C (121)cheque 支票 y1qJ
C (122)cheque register 支票登记薄 n9H4~[JiC
C (123)coin analysis 零钱分类 a>H8,a
C (124)classification 分类 U0m 5Rc
C (125)clock card 工时卡 "L9yG:
C (126)code 代码 [ !<
C (127)commitment accounting 承诺确认会计
0rrNVaM
C (128)common cost 共同成本 1 !8
b9
C (129)company limited byguarantee 有限担保责任公司 q?##S'
C (130)company limited shares 股份有限公司 <*
Bk.>f!
C (131)competitive position 竞争能力状况 .P:mY
C
C (132)concept 概念 Cs2F/M'
C (133)conglomerate 跨行业企业 F1A7l"X]
C (134)consistency concept 一致性概念 "?HDv WP=w
C (135)consolidated accounts 合并报表 %G`GdG}T
C (136)consolidation accounting 合并会计 k.n-JS
C (137)consortium 财团
}K.2
C (138)contingency plan 应急计划 6%A_PP3Z
C (139)contingent liabilities 或有负债 w,x'FZD
C (140)continuous operation 连续生产 ]EWEW*'
j
C (141)contra 抵消 c'}dsq\
C (142)contract cost 合同成本 HU1ZQkf
C (143)contract costing 合同成本计算 Ri<'apl
C (144)contribution 贡献毛益 (
#Ku`
C (145)contribution centre 贡献中心 5Tg[-tl
C (146)contribution chart 贡献图 y#iQ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ))xP]Mu v
C (148)contribution to salesration 贡献毛益对销售比率
wa%;'M&
C (149)control 控制 #qDMUN*i
C (150)control account 控制帐户 7#[8td
C (151)control limits 控制限度 /H'F4->
C (152)controllability concept 可控制概念 xH4Qv[k
Q7
C (153)controllable cost 可控制成本 Qq{>]5<
C (154)conversion cost 加工成本 0-at#
r:
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ;^DG P
C (156)corporate appraisal 公司评估 W[SZZV_(tu
C (157)corporate planning 公司计划 7^FJ+gN8b
C (158)corporate social reporting 公司社会报告 kn9e7OO##
C (159)corporation 股份公司 hdN[wC]
C (160)cost 成本 0[In5I I
C (161)cost account 成本帐户 SCL8.%z D
C (162)cost accounting 成本会计 +i@{h9"6g
C (163)cost accounting manual 成本手册 5H79-QLd
C (164)cost accounts calendar 成本报表的日历时间 =im7RgIBo
C (165)cost adjustment 成本调整 x_oiPu.V
C (166)cost allocation 成本分配 [k{2)g
C (167)cost apportionment 成本分摊 :G[6c5j|V
C (168)cost attribution 成本归属 3aUWQP2
C (169)cost audit 成本审计
$d\>^Q
C (170)cost behaviour 成本性态 I6vy:5d
C (171)cost benefit analysis 成本效益分析 _eZ
*_H,\
C (172)cost center 成本中心 U9(p ^
C (173)cost driver 成本动因