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注会《审计》英语常用词汇 5p,RI&nlN
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1.audit 审计 8:q1~`?5"b
2.attestation 鉴证 %6t:(z
3.credibility 可信赖程度 DVO.FTV^`
4.audit of financial statements 财务报表审计 HRpte=`q
5.agreed-upon procedures 执行商定程序 xW+6qtG`
6.high levels of assurance 高水平保证 +Z,;,5'5G
7.compilation 编制 pj8=wc h
8.reliability 可靠性 NYhB'C2
9.relevance 相关性 3h]g}&k
10.professional skepticism 职业谨慎 7:e
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11.objectivity 客观性 xPdG*OcX!
12. professional competence 专业胜任能力 s `e{}\
13.Senior/CPA-in-charge 项目经理 }czrj%6
14.audit engagement letter 业务约定书 V_)-#=J
15.recurring audit 连续审计 05|=`eJ
16.the client 委托人 S0$8@"~=
17.change CPA 更换注册会计师 "BAK !N$9
18.the existing CPA 现任注册会计师 Oz.
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19.the successor CPA 后任注册会计师 v<k?Vu
20.the preceding CPA前任注册会计师 %q"%AauJR
21.issue the audit report 出具审计报告 ?C]vS_jAh
22.expert 专家 >:SHV W
23.the board of directors 董事会 &.3"Uo\#
24.knowledge of the entity‘ s business 了解被审计单位情况 Xa[.3=bV?
25.assess material misstatement risks评估重大错报风险 y4yhF8E>;U
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 HH`'*$]7
27.a general knowledge of —— 初步了解―――的情况 {.`vs;U
28.a more knowledge of—— 进一步了解的情况 +tB=OwU%0
29.the prior year‘s working papers 以前年度工作底稿 zE*li`@
30.minutes of meeting 会议纪要 K&u_R
31.business risks 经营风险 $+Z[K.2J
32.appropriateness 适当性 @b\$ yB@z
33.accounting estimate 会计估计 1> ?M>vK
34.management representations 管理层声明 DmK57V4L^
35.going concern assumption 持续经营假设 eNh39er
36.audit plan 审计计划
KV91)U
37.significant audit areas 重点审计领域 #-rH1h3*q
38.error 错误 LPXi+zj
39.fraud舞弊 0J*??g-n
40.modified or additional procedures 修改或追加审计程序 H;mSkRD3N
41.misappropriation of assets 侵占资产 XE RUo
42.transactions without substance 虚假交易 /|w6:;$;mn
43.unusual pressures 异常压力 oE@a'*.\
44.the suspected noncompliance 涉嫌存在违法行为 3l]lwV
45.materialiy 重要性 PJ')R:e,
46.exceed the materiality level 超过重要性水平 kb%;=t2
47.approach the materiality level 接近重要性水平 6dQ-HI*Y#
48.an acceptably low level 可接受水平 ?Jbil
K}a
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 t
mntp
50.misstatements or omissions 错报或漏报 2F[ q).
51.aggregate 总计 E#RDqL*J
52.subsequent events 期后事项 !"AvY y9
53.adjust the financial statements 调整财务报表 QP==?g
3
54.perform additional audit procedures 实施追加的审计程序 s3N'02G
55.audit risk 审计风险 _{ue8kGt
56.detection risk 检查风险 #!B4 u?"m
57.inappropriate audit opinion 不适当的审计意见 Ha#=(9.
58.material misstatement 重大的错报 Ng
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59.tolerable misstatement 可容忍错报 6{K,c@VFd
60.the acceptable level of detection risk 可接受的检查风险 :]K4KFM
61.assessed level of material misstatement risk 重大错报风险的评估水平 >
-?f0K
62.simall business 小规模企业 1y&\5kB
63.accounting system 会计系统 >dXGee>'M
64.test of control 控制测试 ]|pe>:gf'
65.walk-through test 穿行测试 t|?ez4/{z
66.communication 沟通 =HK!(C
67.flow chart 流程图 b#c:u2
68.reperformance of internal control 重新执行 (y'hyJo
69.audit evidence 审计证据 K`eCDvlH
70.substantive procedures 实质性程序 ^S<Y>Nm]
71.assertions 认定
p>,|50|
72.esistence 存在 ZmqKQO
73.occurrence 发生 wVXS%4|v
74.completeness 完整性 },?kk1vIT{
75.rights and obligations 权利和义务 <\y@*fg+
76.valuation and allocation 计价和分摊 &,vcJ{.
77.cutoff 截止 "s-"<&>a(
78.accuracy 准确性 t^-d/yKt0w
79.classification 分类 eu|YCYj)g
80.inspection 检查 hR
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81.supervision of counting 监盘 9)yJ:
N#F
82.observation 观察 ;]puq
83.confirmation 函证 Y|m+d
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84.computation 计算 *-WpZGh
85.analytical procedures 分析程序 }v;V=%N+v
86.vouch 核对 ~Gp[_ %K
87.trace 追查
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88.audit sampling 审计抽样 $p8xEcQdU#
89.error 误差 iozt&~o
90.expected error 预期误差 P{`C^W$J^
91.population 总体 OKZV{Gja
92.sampling risk 抽样风险 GMx&y2. Z
93.non- sampling risk 非抽样风险 1nM
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94.sampling unit 抽样单位 ldcqe$7,
95.statistical sampling 统计抽样 YDsb3X<0'
96.tolerable error 可容忍误差 ]#<4vl\
97.the risk of under reliance 信赖不足风险 Hvauyx5T
98.the risk of over reliance 信赖过度风险 Mt|zyXyzX
99.the risk of incorrect rejection 误拒风险 )}R0Y=e
100. the risk of incorrect acceptance 误受风险 %`r$g[<G
101.working trial balance 试算平衡表 Ty\R=y}}
102.index and cross-referencing 索引和交叉索引 YaqR[
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103.cash receipt 现金收入 pad*oPH,
104.cash disbursement 现金支出 gaxsv[W>^
105.bank statement 银行对账单 F;EwQjTF
106.bank reconciliation 银行存款余额调节表 ,,.QfUj/&
107.balance sheet date 资产负债表日 atH*5X6d
108.net realizable value 可变现净值 YqD=>P[O
109.storeroom 仓库 2W(s(-hD
110.sale invoice 销售发票 QZwNw;$k*
111.price list 价目表 XX!%RE`M8
112.positive confirmation request 积极式询证函 GVr1`l
113.negative confirmation request 消极式询证函 6wRd<]C
114.purchase requisition 请购单 ,t744k')
115.receiving report 验收报告 2nObl'ec
116.gross margin 毛利 wu6;.xTLl
117.manufacturing overhead 制造费用 DK~xrU'
118.material requisition 领料单 M
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119.inventory-taking 存货盘点 .LZ?S"z$w
120.bond certificate 债券
+E+p"7
121.stock certificate 股票 C&f=
ywi0
122.audit report 审计报告 }K>d+6qk5
123.entity 被审计单位 \K{
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124.addressee of the audit report 审计报告的收件人 xu%k~4cB,
125.unqualified opinion 无保留意见 >uB?rGcM
126.qualified opinion 保留意见 ~/U1xk%
127.disclaimer of opinion 无法表示意见 P; no?
128.adverse opinion 否定意见 a!SiX
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A (1)ABC 作业基础成本计算 I{&[[7H
A (2)absorbed overhead 已吸收制造费用 u
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A (3)absorption costing 吸收成本计算 :4w ?#
A (4)account 账户,报表 O\tb R=
A (5)accounting postulate 会计假设 T<>,lQs(a
A (6)accounting series release 会计公告文件 E=Bf1/c\
A (7)accounting valuation 会计计价 y<3-?}.aZ
A (8)account sale 承销清单 #z%fx
A (9)accountability concept 经营责任概念 =I5>$}q_&,
A (10)accountancy 会计职业 ~=LE0. 3[
A (11)accountant 会计师 3M`M
A (12)accounting 会计 Lb-OsKU
A (13)agency cost 代理成本 Oo~;
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A (14)accounting bases 会计基础 UDFDJ
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A (15)accounting manual 会计手册 3 \,4 ]l|
A (16)accounting period 会计期间 E&w
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A (17)accounting policies 会计方针 I
34>X`[o
A (18)accounting rate of return 会计报酬率 gVuFHHeUz
A (19)accounting reference date 会计参照日 VQ@
A (20)accounting reference period 会计参照期间 pllGB6X
A (21)accrual concept 应计概念 W@IQ^
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A (22)accrual expenses 应计费用 R29~~IOqO
A (23)acid test ration 速动比率(酸性测试比率) {YC@T(
A (24)acquisition 购置 Gz0]}]A
A (25)acquisition accounting 收购会计 j;r-
NCBnz
A (26)activity based accounting 作业基础成本计算 +`0k Fbx
A (27)adjusting events 调整事项 G_JA-@i%
A (28)administrative expenses 行政管理费 Y@iS_lR
A (29)advice note 发货通知 RB\uK
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A (30)amortization 摊销 Jpq~
A (31)analytical review 分析性检查 (9d &
A (32)annual equivalent cost 年度等量成本法 r5/0u(\LB
A (33)annual report and accounts 年度报告和报表 29b9`NXt
A (34)appraisal cost 检验成本 \@zHON(
A (35)appropriation account 盈余分配账户 HiFUv>,u
A (36)articles of association 公司章程细则
3?yg\
A (37)assets 资产 l'qg8
A (38)assets cover 资产保障 WwFm*4{[o
A (39)asset value per share 每股资产价值 dT8S~-d%
A (40)associated company 联营公司 7]bGc
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A (41)attainable standard 可达标准 ^ytrK
Q
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A (42)attributable profit 可归属利润 |df Pki{
A (43)audit 审计 n>XdU%&
A (44)audit report 审计报告 e*C(q~PQ
A (45)auditing standards 审计准则 #!#
l45p6
A (46)authorized share capital 额定股本 J8(lIk:e
A (47)available hours 可用小时 x,-75
A (48)avoidable costs 可避免成本 !.gIHY
B (49)back-to-back loan 易币贷款 ^CX6&d
B (50)backflush accounting 倒退成本计算 CRE3icXbQ
B (51)bad debts 坏帐 +'a^f5
B (52)bad debts ratio 坏帐比率 Avc%2+
B (53)bank charges 银行手续费 x9g#<2w8
B (54)bank overdraft 银行透支 ND;#7/$>
B (55)bank reconciliation 银行存款调节表 %> eiAB_b
B (56)bank statement 银行对账单 A/s?x>QA
B (57)bankruptcy 破产 {\5
B (58)basis of apportionment 分摊基础 y%T_pTcU
B (59)batch 批量 SnfYT)
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B (60)batch costing 分批成本计算 ]ieeP4*
B (61)beta factor B(市场)风险因素 \b x$i*
B (62)bill 账单 "+s++@
z
B (63)bill of exchange 汇票 tWRC$
B (64)bill of landing 提单 q} >%8;nm
B (65)bill of materials 用料预计单 F41=b4/
B (66)bill payable 应付票据 S\=Nn7"
B (67)bill receivable 应收票据 `^&OF uee
B (68)bin card 存货记录卡 o*
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aX
B (69)bonus 红利 4[eXe$
B (70)book-keeping 薄记 3pKQ$\u
B (71)Boston classification 波士顿分类 %u
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B (72)breakeven chart 保本图 7:1Lol-V
B (73)breakeven point 保本点 *]X'( /b_
B (74)breaking-down time 复位时间 ~>|ziHx
B (75)budget 预算 Rm( "=(
B (76)budget center 预算中心 tD)J*]G
B (77)budget cost allowance 预算成本折让 e"<OELA
B (78)budget manual 预算手册
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B (79)budget period 预算期间 L8B!u9%
B (80)budgetary control 预算控制 0(HU}I
B (81)budgeted capacity 预算生产能力 (<9u-HF#
B (82)burden 制造费用 ms]sD3z/W+
B (83)business center 经营中心 y6a3tG
B (84)business entity 营业个体 !Vk^TFt`
B (85)business unit 经营单位 hgq;`_;1,
B (86)buy-out management 管理性购买产权 ~DwpoeYX
B (87)by-product 副产品 1qA;/-Zr<o
C (88)called-up share capital 催缴股本 U K!(G
C (89)capacity 生产能力 9'
B `]/L
C (90)capacity ratios 生产能力比率 h_'*XWd@
C (91)capital 资本 upmx $H>
C (92)capital assets pricing model资本资产计价模式 AK4t\D)K1
C (93)capital commitment 承诺资本 x%B%f`]8
C (94)capital employed 已运用的资本 2?Vd 5xkt
C (95)capital expenditure 资本支出 $&c*'3
C (96)capital expenditureauthorization 资本支出核准 XCQs2CHt
C (97)capital expenditure control 资本支出控制
J&_n9$
C (98)capital expenditure proposal资本支出申请 PJ#,2=n~
C (99)capital funding planning 资本基金筹集计划 ,P0) 6>
C (100)capital gain 资本收益 "tK=+f`NM
C (101)capital investment appraisal资本投资评估 %|oym.-I6
C (102)capital maintenance 资本保全 f o3}W^0
C (103)capital resource planning 资本资源计划 xmoxZW:
C (104)capital surplus 资本盈余 !ohN!P7&
C (105)capital turnover 资本周转率 SpBy3wd
C (106)card 记录卡 sI2^Qp@O1
C (107)cash 现金
$??I/6
C (108)cash account 现金账户 vY3h3o
C (109)cash book 现金账薄 A#,ZUOPGH
C (110)cash cow 金牛产品 c+ie8Q!
C (111)cash flow 现金流量 2\$oV
C (112)cash discounted 现金贴现 %BODkc Zh
C (113)cash flow budget 现金流量预算 DlJo^|5
C (114)cash flow statement 现金流量表 :`sUt1Fw.
C (115)cash ledger 现金分类账 Id9TG/H7
C (116)cash limit 现金限额 EU#^7
C (117)CCA 现时成本会计 -Y8B~@]P?
C (118)center 中心 |w=zOC;v
C (119)changeover time 变更时间 Z\sDUJ
C (120)chartered entity 特许经济个体 P+}h$_x
C (121)cheque 支票 * 4
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C (122)cheque register 支票登记薄 |s_GlJV.
C (123)coin analysis 零钱分类 ALHIGJW:6$
C (124)classification 分类 =_^X3z0
C (125)clock card 工时卡 e3\T)x&=
C (126)code 代码 !)$Zp\Sg
C (127)commitment accounting 承诺确认会计 eO1lnO|
C (128)common cost 共同成本 q^nVN#
C (129)company limited byguarantee 有限担保责任公司 Hn:Crl y#
C (130)company limited shares 股份有限公司 lTsjxw
o
C (131)competitive position 竞争能力状况 zuCSj~
C (132)concept 概念 %iB,IEw
C (133)conglomerate 跨行业企业 +7}]E1Uf
C (134)consistency concept 一致性概念 V]^$S"Tv
C (135)consolidated accounts 合并报表 `vV7c`K?
C (136)consolidation accounting 合并会计 h+
,@G,|D
C (137)consortium 财团 !R$`
+wZ62
C (138)contingency plan 应急计划 ,r}6iFu
C (139)contingent liabilities 或有负债 *zLMpL_
C (140)continuous operation 连续生产 2AdDIVYC
C (141)contra 抵消 KPki}'GO
C (142)contract cost 合同成本 FI.\%x
C (143)contract costing 合同成本计算 X>^fEQq"
C (144)contribution 贡献毛益 PvL[e"p
C (145)contribution centre 贡献中心 a'T;x`b8U,
C (146)contribution chart 贡献图 4M T 7 `sr
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 wC*X4 '
C (148)contribution to salesration 贡献毛益对销售比率 <3
uNl
C (149)control 控制 '%;m?t%q
C (150)control account 控制帐户 05R@7[GWq
C (151)control limits 控制限度 HOi`$vX}N
C (152)controllability concept 可控制概念 wuBPfb
C (153)controllable cost 可控制成本 Y-9I3?ar
C (154)conversion cost 加工成本 k7^5Bp8=
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 W*G<X.Hf
C (156)corporate appraisal 公司评估 ^z\cyT%7t
C (157)corporate planning 公司计划 p<%d2@lp
C (158)corporate social reporting 公司社会报告 a9Vi];
C (159)corporation 股份公司 F"kAkX>3}
C (160)cost 成本 V[V
[~;Py
C (161)cost account 成本帐户 qgB_=Q#E
C (162)cost accounting 成本会计 n{jGOfc
C (163)cost accounting manual 成本手册 /_.|E]
C (164)cost accounts calendar 成本报表的日历时间 x1<|hTPk
C (165)cost adjustment 成本调整 XP}<N&j
C (166)cost allocation 成本分配 +|f@^-
C (167)cost apportionment 成本分摊 iDD$pd,e\
C (168)cost attribution 成本归属 g2]Qv@nxw
C (169)cost audit 成本审计 dWW.Y*339
C (170)cost behaviour 成本性态 C,zohlpC
C (171)cost benefit analysis 成本效益分析 'fW-Y!k%
C (172)cost center 成本中心 ;@J}}h'y
C (173)cost driver 成本动因