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注会《审计》英语常用词汇 M0% ):P?x
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1.audit 审计 Y1vSwS%{T
2.attestation 鉴证 "^ cn9AG{
3.credibility 可信赖程度 cB7=4:U
4.audit of financial statements 财务报表审计 Iih~rWJ
5.agreed-upon procedures 执行商定程序 &wZ:$lK#o
6.high levels of assurance 高水平保证 SNd]c
7.compilation 编制 wBXgzd%L
8.reliability 可靠性 `795K8
9.relevance 相关性 Si]8*>}-B
10.professional skepticism 职业谨慎 X/nb7_M
11.objectivity 客观性 z|SLH<~
12. professional competence 专业胜任能力 scUWI"
13.Senior/CPA-in-charge 项目经理 ghiFI<)VY
14.audit engagement letter 业务约定书 Ip4SdbU
15.recurring audit 连续审计 8ESBui3;
16.the client 委托人 a8%/Xwr~
17.change CPA 更换注册会计师 c;bp[Y3R
18.the existing CPA 现任注册会计师 l>M&S^/s j
19.the successor CPA 后任注册会计师 CtA0W\9w5a
20.the preceding CPA前任注册会计师 l+Tw#2s$
21.issue the audit report 出具审计报告 "sRR:wzQu
22.expert 专家 A_@#V)D2
23.the board of directors 董事会
p_QL{gn
24.knowledge of the entity‘ s business 了解被审计单位情况 NPEs0|
25.assess material misstatement risks评估重大错报风险 S-:l
60.
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 B;':Eaa@
27.a general knowledge of —— 初步了解―――的情况 R28h%KN
28.a more knowledge of—— 进一步了解的情况 q $s0zqV5
29.the prior year‘s working papers 以前年度工作底稿 *, o)`
30.minutes of meeting 会议纪要 ^r$P&}Z\b
31.business risks 经营风险 PhM3?$
32.appropriateness 适当性 !T|X/BR
33.accounting estimate 会计估计 %c(':vI#
34.management representations 管理层声明 C
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35.going concern assumption 持续经营假设 69 ,;=
36.audit plan 审计计划 BaTE59W
37.significant audit areas 重点审计领域 O- &>Dc
38.error 错误 o% !a
39.fraud舞弊 w.Ft-RXA W
40.modified or additional procedures 修改或追加审计程序 ?!~CX`eMZ
41.misappropriation of assets 侵占资产 !K1[o'o#
42.transactions without substance 虚假交易 /'p(X~X:l
43.unusual pressures 异常压力 t*^Q`V wQ
44.the suspected noncompliance 涉嫌存在违法行为 vh
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45.materialiy 重要性 [*#ms=Zdc
46.exceed the materiality level 超过重要性水平 xq.,7#3
47.approach the materiality level 接近重要性水平 X'WbS
48.an acceptably low level 可接受水平 K9gfS V>]
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 SUfl`\O
50.misstatements or omissions 错报或漏报 i}+K;,Da:8
51.aggregate 总计 2rf-pdOvG
52.subsequent events 期后事项 }0|,*BkI
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53.adjust the financial statements 调整财务报表 Cjsy1gA
54.perform additional audit procedures 实施追加的审计程序 do%6P^qA
55.audit risk 审计风险 QVI4<Rxg
56.detection risk 检查风险 $v+Q~\'
57.inappropriate audit opinion 不适当的审计意见 iz
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58.material misstatement 重大的错报 Dw?nf
59.tolerable misstatement 可容忍错报 _bn*B$
60.the acceptable level of detection risk 可接受的检查风险 ,)nO
61.assessed level of material misstatement risk 重大错报风险的评估水平 \:\rkc9LI
62.simall business 小规模企业 O[;>Y'zqC%
63.accounting system 会计系统 /N7j5v(
64.test of control 控制测试 c63DuHA*C
65.walk-through test 穿行测试 zVYX#- nv
66.communication 沟通 8AVM(d@
67.flow chart 流程图 TB4|dj-%
68.reperformance of internal control 重新执行 4E}/{1
69.audit evidence 审计证据 Lt.a@\J'_
70.substantive procedures 实质性程序 kA{[k
71.assertions 认定 EV z>#GC
72.esistence 存在 &hEtVkK
73.occurrence 发生 Je[wGF:%:$
74.completeness 完整性 vu;pILN
75.rights and obligations 权利和义务 a8FC#kfq
76.valuation and allocation 计价和分摊 uMtq4.
77.cutoff 截止 <l(LQmM;
78.accuracy 准确性 lh&Q{t(+8
79.classification 分类 I8)x0)Lx
80.inspection 检查 (qnzz!s
81.supervision of counting 监盘 34Q l7LQp[
82.observation 观察 Oj6 -
83.confirmation 函证
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84.computation 计算 Zx7Y ,0
85.analytical procedures 分析程序 lO9ML-8C1
86.vouch 核对 { ,qm=Xjq
87.trace 追查 X<m#:0iD
88.audit sampling 审计抽样 +dcB
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89.error 误差 "m.j cKt
90.expected error 预期误差 Jc"xH~,
91.population 总体 (4LXoNT
92.sampling risk 抽样风险 Lf{9=;
93.non- sampling risk 非抽样风险 h
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94.sampling unit 抽样单位 /\V
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95.statistical sampling 统计抽样 K>Dn#"{Y
96.tolerable error 可容忍误差 Fx*iAH\e
97.the risk of under reliance 信赖不足风险 K2<"O qp_W
98.the risk of over reliance 信赖过度风险 1~Zmc1]
99.the risk of incorrect rejection 误拒风险 0qqk:h
100. the risk of incorrect acceptance 误受风险 k*d0ws#<l
101.working trial balance 试算平衡表 Q\z6/1:9Z
102.index and cross-referencing 索引和交叉索引 u+a"
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103.cash receipt 现金收入 h5e(Avk
104.cash disbursement 现金支出 OZ3iH%
105.bank statement 银行对账单 ) gbns'Z<
106.bank reconciliation 银行存款余额调节表 m-4P*P$X
107.balance sheet date 资产负债表日 L\)ssOuh
108.net realizable value 可变现净值 sa$CCQ
109.storeroom 仓库 (-viP
110.sale invoice 销售发票 kAA1+rG
111.price list 价目表 =VFi}C/
112.positive confirmation request 积极式询证函 VAX@'iZr
113.negative confirmation request 消极式询证函 :sAb'6u1EU
114.purchase requisition 请购单 uT:'Kkb!
115.receiving report 验收报告 >7i&(6L
116.gross margin 毛利 Jw3VWc
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117.manufacturing overhead 制造费用 `>-fU<Q1
118.material requisition 领料单 \ :To\6\Ri
119.inventory-taking 存货盘点 }W^%5o87{
120.bond certificate 债券 \!M6-kmi
121.stock certificate 股票 Is1P,`*!
122.audit report 审计报告 <ZO"0oz%
123.entity 被审计单位 gb+iy$o-
124.addressee of the audit report 审计报告的收件人 9.u}<m
125.unqualified opinion 无保留意见 *:S_v.Y3"
126.qualified opinion 保留意见 p5`iq~e9
127.disclaimer of opinion 无法表示意见 R8|H*5T?+
128.adverse opinion 否定意见 |LhVANz
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A (1)ABC 作业基础成本计算 pURtk-Fr2
A (2)absorbed overhead 已吸收制造费用 0z&]imU
A (3)absorption costing 吸收成本计算 )#S;H$@$
A (4)account 账户,报表 >-U'mkIH
A (5)accounting postulate 会计假设 1T&NU
A (6)accounting series release 会计公告文件 C.qNBl*
A (7)accounting valuation 会计计价 q:h7Jik
A (8)account sale 承销清单 U )kl!
A (9)accountability concept 经营责任概念 LCBP9Rftvd
A (10)accountancy 会计职业 3v\69s
A (11)accountant 会计师 b9nTg
A (12)accounting 会计 J5dwd,FQ
A (13)agency cost 代理成本 )Y4;@pEU
A (14)accounting bases 会计基础 4JQd/;
A (15)accounting manual 会计手册 'Ur1I"
A (16)accounting period 会计期间 AXnRAW
A (17)accounting policies 会计方针 nv$>iJ^~H
A (18)accounting rate of return 会计报酬率 X83,fCCl5
A (19)accounting reference date 会计参照日 KU$:p^0l;*
A (20)accounting reference period 会计参照期间 ` /
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A (21)accrual concept 应计概念 atr0hmQ
A (22)accrual expenses 应计费用 g0({$2Q7R
A (23)acid test ration 速动比率(酸性测试比率)
J9aqmQj('
A (24)acquisition 购置 0zQ~'x
A (25)acquisition accounting 收购会计 X1 DE
A (26)activity based accounting 作业基础成本计算 X~UrAG}_
A (27)adjusting events 调整事项 X LHi
A (28)administrative expenses 行政管理费 }2xgm9j<
A (29)advice note 发货通知 df\ ^uyD;
A (30)amortization 摊销 l4Au{%j\
A (31)analytical review 分析性检查 R+sv? 4k
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 ]{Y7mp
dB
A (34)appraisal cost 检验成本 >]{{5oOQ>
A (35)appropriation account 盈余分配账户 \/XU v(
A (36)articles of association 公司章程细则 ":v^Y
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A (37)assets 资产 /1@py~ZX
A (38)assets cover 资产保障 G VT|
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A (39)asset value per share 每股资产价值 Jb/VITqN4
A (40)associated company 联营公司 Z.}Z2K
A (41)attainable standard 可达标准 af@R\"N9c
d+45Y,|
A (42)attributable profit 可归属利润 ,
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A (43)audit 审计 O0l1AX"
A (44)audit report 审计报告 \jmT#Gt`9
A (45)auditing standards 审计准则 (N"9C+S}
A (46)authorized share capital 额定股本 xe"A;6H
A (47)available hours 可用小时 8u%rh[g'
A (48)avoidable costs 可避免成本 ~"J7=u1o
B (49)back-to-back loan 易币贷款 y3XR:d1cg
B (50)backflush accounting 倒退成本计算 Cl6P,C
B (51)bad debts 坏帐 ,_K y'B
B (52)bad debts ratio 坏帐比率 w`GjQIA
B (53)bank charges 银行手续费 :(A k:
B (54)bank overdraft 银行透支 LbkQuq/d
B (55)bank reconciliation 银行存款调节表 _|r/*(hh
B (56)bank statement 银行对账单 ajCe&+
B (57)bankruptcy 破产 x)R1aq
B (58)basis of apportionment 分摊基础 Prc(
B (59)batch 批量 ~%eZQgqA*
B (60)batch costing 分批成本计算
&>n:7
B (61)beta factor B(市场)风险因素 5X PoQ^
B (62)bill 账单
eC[G4
B (63)bill of exchange 汇票 &8;Fi2}(L
B (64)bill of landing 提单 `3eQ#, G!
B (65)bill of materials 用料预计单 "M;[c9
B (66)bill payable 应付票据 M1z ?E@kz
B (67)bill receivable 应收票据 :jy}V'bn$
B (68)bin card 存货记录卡 (%j V[Q
B (69)bonus 红利 qXprD.; }
B (70)book-keeping 薄记 EG8%X "p
B (71)Boston classification 波士顿分类 <S^Hy&MD>
B (72)breakeven chart 保本图 v4qpE!W27~
B (73)breakeven point 保本点 J``5;%TJp
B (74)breaking-down time 复位时间 lSfPOx;*
B (75)budget 预算 ),>whCtsI
B (76)budget center 预算中心 }#q0K
B (77)budget cost allowance 预算成本折让 naiQ$uq0
B (78)budget manual 预算手册 ~#
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B (79)budget period 预算期间 fh*7VuAc
B (80)budgetary control 预算控制 |H(i)yu"5'
B (81)budgeted capacity 预算生产能力 _'|C-j`u$
B (82)burden 制造费用 x"7PnN|~
B (83)business center 经营中心 6<%b}q9Mo
B (84)business entity 营业个体 Z,-J
tl
B (85)business unit 经营单位 ta@f
NS4
B (86)buy-out management 管理性购买产权 $azK M,<q
B (87)by-product 副产品 bzaweAH
C (88)called-up share capital 催缴股本 Jt:)(&-t
C (89)capacity 生产能力 >}bkX
6c5
C (90)capacity ratios 生产能力比率 B qo#cnlG
C (91)capital 资本 aA
-j
C (92)capital assets pricing model资本资产计价模式 bN&DotG
C (93)capital commitment 承诺资本 I^)_rOgM
C (94)capital employed 已运用的资本 a$EudD#+
C (95)capital expenditure 资本支出 ]|N"jr?7H
C (96)capital expenditureauthorization 资本支出核准 \maj5VlJ
C (97)capital expenditure control 资本支出控制 cm8co
C (98)capital expenditure proposal资本支出申请 kT % m`
C (99)capital funding planning 资本基金筹集计划 iL<FFN~{
C (100)capital gain 资本收益 FzOlM-)m
C (101)capital investment appraisal资本投资评估 2q
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C (102)capital maintenance 资本保全 *x)u9rO]
C (103)capital resource planning 资本资源计划 Zbr1e5?
C (104)capital surplus 资本盈余 tiy#b
8
C (105)capital turnover 资本周转率 J|@O4g
C (106)card 记录卡 E<p<"UjcCJ
C (107)cash 现金 ,g 1~4,hqQ
C (108)cash account 现金账户 /eBcPu"[Vb
C (109)cash book 现金账薄 5Z(q|nn7P
C (110)cash cow 金牛产品 -M+o;
C (111)cash flow 现金流量 |RBL5,t^
C (112)cash discounted 现金贴现 gk}.LE
C (113)cash flow budget 现金流量预算
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C (114)cash flow statement 现金流量表 =I9hGj6
C (115)cash ledger 现金分类账
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C (116)cash limit 现金限额 ('`mPD,
C (117)CCA 现时成本会计 K#N5S]2yb
C (118)center 中心 p`S~UBcL.
C (119)changeover time 变更时间 t Kjk<
C (120)chartered entity 特许经济个体 ?IDkDv!na~
C (121)cheque 支票 ?btX&:j2P
C (122)cheque register 支票登记薄 MM~4D
C (123)coin analysis 零钱分类 w
uhL r(
C (124)classification 分类 .B!L+M< [
C (125)clock card 工时卡 _$mS=G(
C (126)code 代码 X;{U? `b-
C (127)commitment accounting 承诺确认会计 >w1jfpQ@t$
C (128)common cost 共同成本 /GA-1cS_(
C (129)company limited byguarantee 有限担保责任公司 "/x/]Qx2
C (130)company limited shares 股份有限公司 P#/s5D8
C (131)competitive position 竞争能力状况 oMxpdG3y-
C (132)concept 概念 9? |m ^
C (133)conglomerate 跨行业企业 :FixLr!q
C (134)consistency concept 一致性概念 xw*/8.Md6f
C (135)consolidated accounts 合并报表 L(/wsw~y*
C (136)consolidation accounting 合并会计 v){X&HbP
C (137)consortium 财团 r3YfY\
C (138)contingency plan 应急计划 9
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C (139)contingent liabilities 或有负债 OSK:Cb.-?F
C (140)continuous operation 连续生产 $cGV)[KWp@
C (141)contra 抵消 ?aZ\Dg{
C (142)contract cost 合同成本 c ;'7o=rr
C (143)contract costing 合同成本计算 s="cg0PD
C (144)contribution 贡献毛益 G)=+Nt\*
C (145)contribution centre 贡献中心 UFE~6"t(
C (146)contribution chart 贡献图 8WwLKZ}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 OQ<NB7'n0A
C (148)contribution to salesration 贡献毛益对销售比率 p S!N<;OWr
C (149)control 控制 YY$O"!."
C (150)control account 控制帐户 %%Wn: c>
C (151)control limits 控制限度 U6M&7l8
C (152)controllability concept 可控制概念 XE|"n
C (153)controllable cost 可控制成本 ]Wc 2$
C (154)conversion cost 加工成本 P1ynCe
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z.:IUm{z
C (156)corporate appraisal 公司评估 AH
]L C6-
C (157)corporate planning 公司计划 }& 01=nY
C (158)corporate social reporting 公司社会报告 XOzZ
tt
C (159)corporation 股份公司 c+u) C%g
C (160)cost 成本 -:V2Dsr6;
C (161)cost account 成本帐户 M-5zsN
C (162)cost accounting 成本会计 3UGdXufw
C (163)cost accounting manual 成本手册 zh4m`}p
C (164)cost accounts calendar 成本报表的日历时间 M5B?`mTl
C (165)cost adjustment 成本调整 T)cbpkH4
C (166)cost allocation 成本分配 q%FXox~b
C (167)cost apportionment 成本分摊 BeM|1pe.
C (168)cost attribution 成本归属 ":
^cb =
C (169)cost audit 成本审计 Va\?"dH>M
C (170)cost behaviour 成本性态 YfH+kDT
C (171)cost benefit analysis 成本效益分析 I=V]_Ik4N
C (172)cost center 成本中心 QsPL^ Ny
C (173)cost driver 成本动因