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注会《审计》英语常用词汇 ;`+RSr^8$
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1.audit 审计 nn
2.attestation 鉴证 O}`01A!u;
3.credibility 可信赖程度 &B2c]GoW
4.audit of financial statements 财务报表审计 UxvsSHi
5.agreed-upon procedures 执行商定程序 6P~"7k
6.high levels of assurance 高水平保证 }ri*e2y)
7.compilation 编制 ]T l\9we
8.reliability 可靠性 "@?|Vv,vn
9.relevance 相关性 6m"
75
10.professional skepticism 职业谨慎 Y-Ku2m
11.objectivity 客观性 ?.A|Fy^
12. professional competence 专业胜任能力 vX/A9Qi,U.
13.Senior/CPA-in-charge 项目经理 4GfLS.Ip
14.audit engagement letter 业务约定书 "^=[*i
15.recurring audit 连续审计 A{J 1 n
16.the client 委托人 oU@ljSD
17.change CPA 更换注册会计师 MELGTP>
18.the existing CPA 现任注册会计师 ^sOm7S {
19.the successor CPA 后任注册会计师 CU;
nrd "
20.the preceding CPA前任注册会计师 BXo|CITso
21.issue the audit report 出具审计报告 W^ :/0WR
22.expert 专家 e8 7-
B1`
23.the board of directors 董事会 n2{{S(N
24.knowledge of the entity‘ s business 了解被审计单位情况 w~U`+2a3
25.assess material misstatement risks评估重大错报风险 In
c:t_
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 ,/:a77
27.a general knowledge of —— 初步了解―――的情况 iW}l[g8sw!
28.a more knowledge of—— 进一步了解的情况 1D[P\r-
29.the prior year‘s working papers 以前年度工作底稿 ij i.3-
30.minutes of meeting 会议纪要 bXH^Bm
31.business risks 经营风险 ]X~g@O{>_
32.appropriateness 适当性 !ix<|F5
33.accounting estimate 会计估计 o w_y
34.management representations 管理层声明 p
}A4K#G
35.going concern assumption 持续经营假设 i"]8Zw_D
36.audit plan 审计计划 o$ce1LO?|N
37.significant audit areas 重点审计领域 uvDoo6'
38.error 错误 daIL> c"
39.fraud舞弊 B#6pQp$
40.modified or additional procedures 修改或追加审计程序 :#[_Osmf(
41.misappropriation of assets 侵占资产 :dguQ|e
42.transactions without substance 虚假交易 EO&ACG
43.unusual pressures 异常压力 P"x-7>c>Y
44.the suspected noncompliance 涉嫌存在违法行为 !1'-'Q@f
45.materialiy 重要性 -+rF]|Wi
46.exceed the materiality level 超过重要性水平 uT} TSwgp
47.approach the materiality level 接近重要性水平 T#n1@FgC
48.an acceptably low level 可接受水平 K` ,d$
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 PGPbpl&\t
50.misstatements or omissions 错报或漏报 `f+8WPJPZ
51.aggregate 总计 f4k5R
52.subsequent events 期后事项 '95E;RV&
53.adjust the financial statements 调整财务报表 [Hj'nA^
54.perform additional audit procedures 实施追加的审计程序 9J7J/]7f
55.audit risk 审计风险 As+;qNO
56.detection risk 检查风险 Ejms)JK+
57.inappropriate audit opinion 不适当的审计意见 T]6c9_
58.material misstatement 重大的错报 |R;l5ZKvV
59.tolerable misstatement 可容忍错报 T5azYdzJy
60.the acceptable level of detection risk 可接受的检查风险 ZJ9Jf2 c
61.assessed level of material misstatement risk 重大错报风险的评估水平 e:J'&r& 1
62.simall business 小规模企业 k9)u3
63.accounting system 会计系统 v0C;j(2zb
64.test of control 控制测试 <.WM-Z
65.walk-through test 穿行测试 :Jeo_}e 0
66.communication 沟通 "Ug/
',jkV
67.flow chart 流程图 >4/L-y+
68.reperformance of internal control 重新执行 '^Utbp2<
69.audit evidence 审计证据 7<:Wq=e!r
70.substantive procedures 实质性程序 %XI"<Y\yL
71.assertions 认定 ;}WtJ&y=M
72.esistence 存在 Q+d.%qhc
73.occurrence 发生 Hs%QEvZl
74.completeness 完整性 >&;>PZBPCO
75.rights and obligations 权利和义务 l+2cj?X
76.valuation and allocation 计价和分摊 (9}eF)+O
77.cutoff 截止 /c@*eU
78.accuracy 准确性 Y=a v8Y|`
79.classification 分类 2{e dW+
80.inspection 检查 u`Z
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81.supervision of counting 监盘 0\'Q&oTo
82.observation 观察 I
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83.confirmation 函证 JOrELrMx
84.computation 计算 (/U)>%n
85.analytical procedures 分析程序 ypD<2z^
86.vouch 核对 Kx- s0cw
87.trace 追查
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88.audit sampling 审计抽样 vm\wO._
89.error 误差 #0bO)m+NZ
90.expected error 预期误差 d&|z=%9xl
91.population 总体 dP$8JI{
92.sampling risk 抽样风险 2.LJp}>
93.non- sampling risk 非抽样风险 s:+HRJD|
94.sampling unit 抽样单位 1E5a(
95.statistical sampling 统计抽样 |rHG%VnBH
96.tolerable error 可容忍误差 U!&_mD#
c
97.the risk of under reliance 信赖不足风险 K`QOU-M@}
98.the risk of over reliance 信赖过度风险 lt{lpH
99.the risk of incorrect rejection 误拒风险 9-
xlvU,o
100. the risk of incorrect acceptance 误受风险 1BQ0M{&
101.working trial balance 试算平衡表 &yxNvyA[u
102.index and cross-referencing 索引和交叉索引 "1XXE3^^
103.cash receipt 现金收入 [1{S
Y=)
104.cash disbursement 现金支出 0R HS]cN
105.bank statement 银行对账单 <<=e9Lh
106.bank reconciliation 银行存款余额调节表 wMb)6YZ
s
107.balance sheet date 资产负债表日 H2qf'
108.net realizable value 可变现净值 ~+O `9&
109.storeroom 仓库 R_Zv'y6
110.sale invoice 销售发票
lWx
111.price list 价目表 T'ED$}N>~
112.positive confirmation request 积极式询证函 hv+|s(
113.negative confirmation request 消极式询证函 lPM3}52Xu
114.purchase requisition 请购单 I|,pE**T
115.receiving report 验收报告 *16<M)7
116.gross margin 毛利 6'xomRpYN
117.manufacturing overhead 制造费用 +|y*}bG
118.material requisition 领料单 >Z+"`"^o}
119.inventory-taking 存货盘点 t})lr\
120.bond certificate 债券 >~I#JQ%
121.stock certificate 股票 oZTgN .q
122.audit report 审计报告 10wvfRhng
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 o
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125.unqualified opinion 无保留意见 I2f?xJ2/Z
126.qualified opinion 保留意见 #6Jc}g<?g
127.disclaimer of opinion 无法表示意见 iI5+P`sE&J
128.adverse opinion 否定意见 v" }WP34
AXwaVLEBQ
A (1)ABC 作业基础成本计算 B:4Ka]{YO
A (2)absorbed overhead 已吸收制造费用 7vn%kW=$
A (3)absorption costing 吸收成本计算 opsQn\4DZ?
A (4)account 账户,报表 W'a(oI
A (5)accounting postulate 会计假设 L7'%
;?Z
A (6)accounting series release 会计公告文件 NJtQx2Sd'H
A (7)accounting valuation 会计计价 ^ eQFg>
A (8)account sale 承销清单 F{<5aLaYti
A (9)accountability concept 经营责任概念 w|IjQ1{
A (10)accountancy 会计职业 eD%HXGe
A (11)accountant 会计师 U{6oLqwq3Y
A (12)accounting 会计 *G9sy_
A (13)agency cost 代理成本 JVtQ,oZ
A (14)accounting bases 会计基础 *?/tO,
R?
A (15)accounting manual 会计手册 [4sEVu}
A (16)accounting period 会计期间 +`@M*kd
A (17)accounting policies 会计方针 k<a;[_S
A (18)accounting rate of return 会计报酬率 |EKu2We*
A (19)accounting reference date 会计参照日 x H-X|N
A (20)accounting reference period 会计参照期间 0}{'C5
A (21)accrual concept 应计概念 `vd= ec
A (22)accrual expenses 应计费用 ~#R9i^Y
A (23)acid test ration 速动比率(酸性测试比率) $B;_Jo\|
A (24)acquisition 购置 ,~COZi;R.D
A (25)acquisition accounting 收购会计 zN#*G
i'
A (26)activity based accounting 作业基础成本计算 h.)h@$d
A (27)adjusting events 调整事项 v2Bzx/F
:
A (28)administrative expenses 行政管理费 ]hA,LY f
A (29)advice note 发货通知 V
A<5uk04K
A (30)amortization 摊销 + WVIZZ8
A (31)analytical review 分析性检查 "-31'R-
A (32)annual equivalent cost 年度等量成本法 QT!
4[,4
A (33)annual report and accounts 年度报告和报表 "13"`!m
A (34)appraisal cost 检验成本 w~z[wm Okp
A (35)appropriation account 盈余分配账户 =-NiO@5o
A (36)articles of association 公司章程细则 sIy
A (37)assets 资产 7tNc=,x}
A (38)assets cover 资产保障 r> k-KdS
A (39)asset value per share 每股资产价值 rYY$wA@
A (40)associated company 联营公司 X&
M4MuL
A (41)attainable standard 可达标准 {o0qUX>[
oc7$H>ET1
A (42)attributable profit 可归属利润 K_~h*Yc
A (43)audit 审计 u7fK1 ^O
A (44)audit report 审计报告 W3r?7!~
A (45)auditing standards 审计准则 o! OMm!
A (46)authorized share capital 额定股本 D-2.fjo9!
A (47)available hours 可用小时 ).5RPAP
A (48)avoidable costs 可避免成本 Fk"Ee&H)(
B (49)back-to-back loan 易币贷款 4[yIOs
B (50)backflush accounting 倒退成本计算 *>NX%by)
B (51)bad debts 坏帐 a2w T6jY
B (52)bad debts ratio 坏帐比率 -#In;~
B (53)bank charges 银行手续费 F(5hmr
B (54)bank overdraft 银行透支 ?YQPlv:<o.
B (55)bank reconciliation 银行存款调节表 !8
-oR6/$%
B (56)bank statement 银行对账单
|l0Ea
B (57)bankruptcy 破产 =-KMb`xT
B (58)basis of apportionment 分摊基础 Su8|R"qU
B (59)batch 批量 SJ?6{2^
B (60)batch costing 分批成本计算 7%MbhlN.
B (61)beta factor B(市场)风险因素 X(A.X:"
B (62)bill 账单 (xl\J/
B (63)bill of exchange 汇票 #m<tJnEO
B (64)bill of landing 提单 GsQ*4=C
B (65)bill of materials 用料预计单 KS}hU~
B (66)bill payable 应付票据 31WC=ur5
B (67)bill receivable 应收票据 -d+aV1n
B (68)bin card 存货记录卡 5%zXAQD=<
B (69)bonus 红利 mYxyWB
B (70)book-keeping 薄记 2)X4y"l
B (71)Boston classification 波士顿分类 rit
BU:6
B (72)breakeven chart 保本图
YZc>dE
B (73)breakeven point 保本点 {ZU1x C
B (74)breaking-down time 复位时间 $e1=xSQp4
B (75)budget 预算 0NDftcB]
B (76)budget center 预算中心 /./"x~@
B (77)budget cost allowance 预算成本折让 g{IF_ 1
B (78)budget manual 预算手册 t_z,>,BqJ
B (79)budget period 预算期间 F&RgT1*
B (80)budgetary control 预算控制 [XVEBA4GI
B (81)budgeted capacity 预算生产能力 r]@0eb
B (82)burden 制造费用 *N'K/3
6;
B (83)business center 经营中心 ;0rGiWC#
B (84)business entity 营业个体 h4|i%,f
B (85)business unit 经营单位 dCyqvg6u
B (86)buy-out management 管理性购买产权 kIHDeo%K}
B (87)by-product 副产品 VKp*9%9
C (88)called-up share capital 催缴股本 r;BT,jiX
C (89)capacity 生产能力 ~{hxR)x9
C (90)capacity ratios 生产能力比率 E>b2+;Jv
C (91)capital 资本 Q?b14]6im
C (92)capital assets pricing model资本资产计价模式 {8$=[;
C (93)capital commitment 承诺资本 x8Loyt_C
C (94)capital employed 已运用的资本 zGKyN@o
C (95)capital expenditure 资本支出 "@R>J?Cc+
C (96)capital expenditureauthorization 资本支出核准 sUZX
}
C (97)capital expenditure control 资本支出控制 `Z:R Ce^
C (98)capital expenditure proposal资本支出申请 aj8A8ma*}
C (99)capital funding planning 资本基金筹集计划 ca i<,3H
C (100)capital gain 资本收益 <+MyZM(z>
C (101)capital investment appraisal资本投资评估 dzLQI}89+k
C (102)capital maintenance 资本保全 m>USD?i
C (103)capital resource planning 资本资源计划 o#) {1<0vg
C (104)capital surplus 资本盈余 'c2W}$q
C (105)capital turnover 资本周转率 **9x?s
C (106)card 记录卡 :NJ_n6E
C (107)cash 现金 E )Gw0]G
C (108)cash account 现金账户 j',W 64
C (109)cash book 现金账薄 FZjHw_pP
C (110)cash cow 金牛产品 Z;9>S=w!
C (111)cash flow 现金流量 --;@
2:lg{
C (112)cash discounted 现金贴现 ;g{qYj_
C (113)cash flow budget 现金流量预算 theZ]5_C
C (114)cash flow statement 现金流量表 ojYbR<jn9
C (115)cash ledger 现金分类账 mxor1P#|
C (116)cash limit 现金限额 !cKz7?w
C (117)CCA 现时成本会计 Lg8nj< TF
C (118)center 中心 ^`un'5Vk
C (119)changeover time 变更时间 9T#;,{VQ
C (120)chartered entity 特许经济个体 DPi_O{W>
C (121)cheque 支票 X%yO5c\l2
C (122)cheque register 支票登记薄 BA\/YW @
C (123)coin analysis 零钱分类 HhO".GA
C (124)classification 分类 J>fQNW!{
C (125)clock card 工时卡 ?X@fKAj
C (126)code 代码 n>@oBG)!
C (127)commitment accounting 承诺确认会计 }Zl&]e
C (128)common cost 共同成本 dJ$"l|$$
C (129)company limited byguarantee 有限担保责任公司
)`^p%k
C (130)company limited shares 股份有限公司 [MuEoWrq(}
C (131)competitive position 竞争能力状况 OL4z%mDZi
C (132)concept 概念 s4&^D<
C (133)conglomerate 跨行业企业 U
qG
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C (134)consistency concept 一致性概念 !9 fz(9
C (135)consolidated accounts 合并报表 z-M3
C (136)consolidation accounting 合并会计 \fr-<5w7 9
C (137)consortium 财团 hig2
C (138)contingency plan 应急计划 xsWur(> ]
C (139)contingent liabilities 或有负债 a0r"N[&
C (140)continuous operation 连续生产 A?Bif;
C (141)contra 抵消 y
%
:4b@<
C (142)contract cost 合同成本 '_|h6<.k[
C (143)contract costing 合同成本计算 ySI~{YVM
C (144)contribution 贡献毛益 >0Q|nCx
C (145)contribution centre 贡献中心 ^CwR!I.D}4
C (146)contribution chart 贡献图 %Uz(Vd#K
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 k,euhA/&
C (148)contribution to salesration 贡献毛益对销售比率 qI^
/"k*5
C (149)control 控制 sz9L8f2
C (150)control account 控制帐户 ,3nN[)dk
C (151)control limits 控制限度 2<M= L1\
C (152)controllability concept 可控制概念 AT5aDEb^^
C (153)controllable cost 可控制成本 DTW
D|M
C (154)conversion cost 加工成本 Y@PI {;!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 2NB L}x
C (156)corporate appraisal 公司评估 q^6 +!&"
C (157)corporate planning 公司计划 V!)O6?l
C (158)corporate social reporting 公司社会报告 \Qm
CeB
C (159)corporation 股份公司 `^lYw:xA
C (160)cost 成本 m&|`x
C (161)cost account 成本帐户 =4 h+
M$2
C (162)cost accounting 成本会计 a#c6[!
C (163)cost accounting manual 成本手册 ?yh}/T\qp
C (164)cost accounts calendar 成本报表的日历时间 M DF%\Sx
C (165)cost adjustment 成本调整 bXS:x
C (166)cost allocation 成本分配 !UFfsNiXZ
C (167)cost apportionment 成本分摊 xW92ch+t
C (168)cost attribution 成本归属 T?4G'84nN
C (169)cost audit 成本审计 (Vo>e =q
C (170)cost behaviour 成本性态 %#$EP7"J
C (171)cost benefit analysis 成本效益分析 O]qU[y+
C (172)cost center 成本中心 4
B*0M
C (173)cost driver 成本动因