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注会《审计》英语常用词汇 L-'k7?%(
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w^VSj%XH!
1.audit 审计 Xza4iV
2.attestation 鉴证 Etnb3<^[t
3.credibility 可信赖程度 8cr NOZS6
4.audit of financial statements 财务报表审计 {K.rl%_|N
5.agreed-upon procedures 执行商定程序 u35q,u=I
6.high levels of assurance 高水平保证 *=nO
7.compilation 编制 J 3?Dj
8.reliability 可靠性 Z$2L~j"=!
9.relevance 相关性 CI^|k/
10.professional skepticism 职业谨慎 ,?b78_,2
11.objectivity 客观性 $AwZ2HY
12. professional competence 专业胜任能力 z%2w(&1
13.Senior/CPA-in-charge 项目经理 xUj2]Q>R+
14.audit engagement letter 业务约定书 %jKH?%Ih
15.recurring audit 连续审计 1$["79k
16.the client 委托人 kO3`54
17.change CPA 更换注册会计师 Gp1EJ2d8
18.the existing CPA 现任注册会计师 !UNNjBBP7
19.the successor CPA 后任注册会计师 Wvr+y!F
20.the preceding CPA前任注册会计师 Xem| o&
21.issue the audit report 出具审计报告 D!l8l49hLu
22.expert 专家 STT2o=
23.the board of directors 董事会 Zc\S$+PM
24.knowledge of the entity‘ s business 了解被审计单位情况 rF8
hr
25.assess material misstatement risks评估重大错报风险 BjD&>gO)
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [@.B4
p
27.a general knowledge of —— 初步了解―――的情况 @ M[Q$:
28.a more knowledge of—— 进一步了解的情况 r@$B'CsLj
29.the prior year‘s working papers 以前年度工作底稿 5#u.pu
30.minutes of meeting 会议纪要 xii$e
31.business risks 经营风险 i[=C_+2
32.appropriateness 适当性 9.8,q
33.accounting estimate 会计估计 IQ{?_'
34.management representations 管理层声明 u9>6|w+
35.going concern assumption 持续经营假设 YC)hX'A\
36.audit plan 审计计划 nVTM3
Cz
37.significant audit areas 重点审计领域 ;eR{tH /4
38.error 错误 Qp 69Sk@H{
39.fraud舞弊 n0FYfqH
40.modified or additional procedures 修改或追加审计程序 B! `\L!
41.misappropriation of assets 侵占资产 Y(z}[`2
42.transactions without substance 虚假交易 cdp{W
43.unusual pressures 异常压力 {,v:
GMsm
44.the suspected noncompliance 涉嫌存在违法行为 22IYrk
45.materialiy 重要性 (HSw%e
46.exceed the materiality level 超过重要性水平 $[QcEk
47.approach the materiality level 接近重要性水平 TolrE
cI
48.an acceptably low level 可接受水平 syMm`/*/G-
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 }bg
o )<i
50.misstatements or omissions 错报或漏报 62NkU)u
51.aggregate 总计 i@{*O@m
52.subsequent events 期后事项 8_awMVAy
53.adjust the financial statements 调整财务报表 7kM4Ei
54.perform additional audit procedures 实施追加的审计程序 R9E6uz.j
55.audit risk 审计风险 y*|L:!
56.detection risk 检查风险 {e6KJ@H6
57.inappropriate audit opinion 不适当的审计意见 _=T]PSauI
58.material misstatement 重大的错报 9TW8o}k`
59.tolerable misstatement 可容忍错报 4g'}h`kh
60.the acceptable level of detection risk 可接受的检查风险 <|Iyt[s
61.assessed level of material misstatement risk 重大错报风险的评估水平 UFk!dK+
62.simall business 小规模企业 %%x0w^
63.accounting system 会计系统 f@*>P_t
64.test of control 控制测试 rBD2Si=
65.walk-through test 穿行测试 /sH0x,V
66.communication 沟通 ul$omKI$}
67.flow chart 流程图 j #es2;
68.reperformance of internal control 重新执行 H\f/n`@,G
69.audit evidence 审计证据 EFv4=OWB
70.substantive procedures 实质性程序 2@5A&b
71.assertions 认定 -PXoMZx%
72.esistence 存在 nO}$ 76*'0
73.occurrence 发生 "<T ~jk"u
74.completeness 完整性 e9}8RHy1$
75.rights and obligations 权利和义务
"$Y(NFb
76.valuation and allocation 计价和分摊 U>1b9G"_
77.cutoff 截止 Vm,f3~
78.accuracy 准确性 '%]@a7w
79.classification 分类 foP>w4pB
80.inspection 检查 \+evZ{Pu
81.supervision of counting 监盘 )68fm\t(
82.observation 观察 ;([tf;
83.confirmation 函证 CL@h!h554_
84.computation 计算 #.<F 5
85.analytical procedures 分析程序 !
=h|&Vta
86.vouch 核对 *n|0\V<
87.trace 追查 vxilQp
88.audit sampling 审计抽样 ,GXfy9x7U
89.error 误差 SJ WP8+
90.expected error 预期误差 mB|mt+
91.population 总体 ,Dii?P
92.sampling risk 抽样风险 afP&+ 5t@O
93.non- sampling risk 非抽样风险 k1$2a8ja
94.sampling unit 抽样单位 tMPXvE
95.statistical sampling 统计抽样 G=bP<XF
96.tolerable error 可容忍误差 0@FM^ejA#
97.the risk of under reliance 信赖不足风险 ~=AKX(Q
98.the risk of over reliance 信赖过度风险 ^]lwd"$
99.the risk of incorrect rejection 误拒风险 1J{z}yPHc
100. the risk of incorrect acceptance 误受风险
CAo )v,f
101.working trial balance 试算平衡表 ?:''VM.
102.index and cross-referencing 索引和交叉索引 s
eZ<52f2
103.cash receipt 现金收入 Vw;ldEdx
104.cash disbursement 现金支出 c]>&6-;rf
105.bank statement 银行对账单 vo( j@+dz
106.bank reconciliation 银行存款余额调节表 P
VkN3J
107.balance sheet date 资产负债表日 Uh|__DUkh
108.net realizable value 可变现净值 3!oQmG_T
109.storeroom 仓库 >eG&gc@$1$
110.sale invoice 销售发票
/4B4IT
111.price list 价目表 FG5c:Ep
112.positive confirmation request 积极式询证函 ,<P[CUD&&
113.negative confirmation request 消极式询证函 iZq@W3GL
C
114.purchase requisition 请购单 ZAM+4#@
115.receiving report 验收报告 Zqs-I8y
116.gross margin 毛利 [ls ?IFg
117.manufacturing overhead 制造费用 =Z>V}`n
118.material requisition 领料单 X-N$+[#
119.inventory-taking 存货盘点 gy,TT<1)
120.bond certificate 债券 R,5$ 0_]|+
121.stock certificate 股票 `7qp\vYL
122.audit report 审计报告 e9_O/i N
123.entity 被审计单位 ,pa&he
124.addressee of the audit report 审计报告的收件人 $@qs(Xwr
125.unqualified opinion 无保留意见 k-ex<el)#
126.qualified opinion 保留意见 >wS:3$Q
127.disclaimer of opinion 无法表示意见 FvNSu"O~K1
128.adverse opinion 否定意见 R5;eR(24G
jme5'FR
A (1)ABC 作业基础成本计算 Nj-rZ%&
A (2)absorbed overhead 已吸收制造费用 lQ<n
dt~
A (3)absorption costing 吸收成本计算 V-ouIqnI
A (4)account 账户,报表 kdMS"iN8x
A (5)accounting postulate 会计假设 B?ob{K@
A (6)accounting series release 会计公告文件 'GzhZ`E6
A (7)accounting valuation 会计计价 aCi^^}!
A (8)account sale 承销清单 HFx"fT
A (9)accountability concept 经营责任概念 AB&wn>q
A (10)accountancy 会计职业 u r.T YKF
A (11)accountant 会计师 b}L,kT
A (12)accounting 会计 .
f<VmUca
A (13)agency cost 代理成本 +$QL0|RL
A (14)accounting bases 会计基础 Ufe
A (15)accounting manual 会计手册 P "_}F
A (16)accounting period 会计期间 kq.h\[
A (17)accounting policies 会计方针 ^\kHEM|5v
A (18)accounting rate of return 会计报酬率 &|\}\+0Z
A (19)accounting reference date 会计参照日 KIBZQ.uG
A (20)accounting reference period 会计参照期间 U>-#('
A (21)accrual concept 应计概念 = 4WZr
A (22)accrual expenses 应计费用 kmr
4cU5
A (23)acid test ration 速动比率(酸性测试比率) "gikX/Co=
A (24)acquisition 购置 >Wit"p
A (25)acquisition accounting 收购会计 p>tdJjnt
A (26)activity based accounting 作业基础成本计算 wYMX1=
A (27)adjusting events 调整事项 ?| LB:8
A (28)administrative expenses 行政管理费 @bCiaBdi
A (29)advice note 发货通知 G{Enh<V
A (30)amortization 摊销 O#5( U.E
A (31)analytical review 分析性检查 [5eT|uy
A (32)annual equivalent cost 年度等量成本法 LP-Q'vb<=
A (33)annual report and accounts 年度报告和报表 HWfX>Vf>}k
A (34)appraisal cost 检验成本 Y4qyy\}
A (35)appropriation account 盈余分配账户 JIKxY$GS
A (36)articles of association 公司章程细则 Bt7v[Ot
A (37)assets 资产 'CO[s.03
A (38)assets cover 资产保障 Ry S{@=si
A (39)asset value per share 每股资产价值 ]bE?n.NwZ
A (40)associated company 联营公司 7c]Ai
A (41)attainable standard 可达标准 MVd
3*
to|9)\
A (42)attributable profit 可归属利润 h}&IlDG
A (43)audit 审计 ?[B[ F
A (44)audit report 审计报告 j"u)/A8*
A (45)auditing standards 审计准则 ;/q6^Nk3A
A (46)authorized share capital 额定股本 v!h-h&p O7
A (47)available hours 可用小时 ({nSs5)$
A (48)avoidable costs 可避免成本
F-,{+B66
B (49)back-to-back loan 易币贷款 dTQvz9 C
B (50)backflush accounting 倒退成本计算 T`ZJ=gv
B (51)bad debts 坏帐 "[S
6w
B (52)bad debts ratio 坏帐比率 tRBK1h
B (53)bank charges 银行手续费 FF!g9>
B (54)bank overdraft 银行透支 E(LE*J
B (55)bank reconciliation 银行存款调节表 {1DYXKe
B (56)bank statement 银行对账单 hBE
>e a
B (57)bankruptcy 破产 5@%-=87S
B (58)basis of apportionment 分摊基础 ly%B!P|
B (59)batch 批量 U?j> 28
B (60)batch costing 分批成本计算 Py]ci`27
B (61)beta factor B(市场)风险因素 emPm^M5/K
B (62)bill 账单 H^:|`T|,
B (63)bill of exchange 汇票 -%)
!XB
B (64)bill of landing 提单 N`6|Y
B (65)bill of materials 用料预计单 !*UdY(
B (66)bill payable 应付票据 HWOH8q{f!
B (67)bill receivable 应收票据 FNEmGz/4
B (68)bin card 存货记录卡 J}\]<aC
B (69)bonus 红利 :Ia&,;Gc
B (70)book-keeping 薄记 vnC&1
B (71)Boston classification 波士顿分类
t3g!5
B (72)breakeven chart 保本图 p=gUcO8
B (73)breakeven point 保本点 8mLU ~P
|
B (74)breaking-down time 复位时间 E2kRt'~N
B (75)budget 预算 ,x.)L=Cx8
B (76)budget center 预算中心 mJR
T+SZ
B (77)budget cost allowance 预算成本折让 >D62l*V C)
B (78)budget manual 预算手册 ]sAD5<;
B (79)budget period 预算期间 fGWK&nONyk
B (80)budgetary control 预算控制
Z@/5~p
B (81)budgeted capacity 预算生产能力 fEv36xb2S
B (82)burden 制造费用 Qo *]l_UO;
B (83)business center 经营中心 !PIdw~YC
B (84)business entity 营业个体 5305N!
B (85)business unit 经营单位 ye2Oh7
B (86)buy-out management 管理性购买产权 toJ&$HrE
B (87)by-product 副产品 KZfRiCZ
C (88)called-up share capital 催缴股本 'FFc"lqj
C (89)capacity 生产能力 <U pjAuG8
C (90)capacity ratios 生产能力比率 Fsj[J E
C (91)capital 资本 %([H*sLX
C (92)capital assets pricing model资本资产计价模式 xR`2+t&t
C (93)capital commitment 承诺资本 s9Z2EjQV
C (94)capital employed 已运用的资本 ,0~TvJS
C (95)capital expenditure 资本支出 N&`ay{&`:
C (96)capital expenditureauthorization 资本支出核准 6E]rxps}"
C (97)capital expenditure control 资本支出控制 ,m]q+
7E
C (98)capital expenditure proposal资本支出申请 !;Nh7vG
C (99)capital funding planning 资本基金筹集计划 K*FAngIB
C (100)capital gain 资本收益 Ntiz-qW
C (101)capital investment appraisal资本投资评估 \9QOrjiw
C (102)capital maintenance 资本保全 *$D-6}Oay
C (103)capital resource planning 资本资源计划 =
g}yA=.
C (104)capital surplus 资本盈余 zUqDX{I8
C (105)capital turnover 资本周转率 ht9b=1wd%s
C (106)card 记录卡 ayp}
TYh*
C (107)cash 现金 \]%U?`A
C (108)cash account 现金账户 C ,hsr
C (109)cash book 现金账薄 `oBzt|f5
C (110)cash cow 金牛产品 Kjw\SQ)2~
C (111)cash flow 现金流量 qDAjW)w
Jp
C (112)cash discounted 现金贴现 'DQyB`V2y
C (113)cash flow budget 现金流量预算 Dm#k-y
C (114)cash flow statement 现金流量表 "QS7?=>*F
C (115)cash ledger 现金分类账 90}B*3x
C (116)cash limit 现金限额 9lV'3UG-?
C (117)CCA 现时成本会计 cC.DBYV+-
C (118)center 中心 `f]O
C (119)changeover time 变更时间 ]EQ/*ct
C (120)chartered entity 特许经济个体 T1=M6iJ
C (121)cheque 支票 ,qB081hPG
C (122)cheque register 支票登记薄 oVW?d]R
C (123)coin analysis 零钱分类 lV'83
C (124)classification 分类 2wQ
CQ"
C (125)clock card 工时卡 PK"
C+o;:
C (126)code 代码 to7)
gOX(
C (127)commitment accounting 承诺确认会计 zhE7+``g
C (128)common cost 共同成本 MzD0F#Y
C (129)company limited byguarantee 有限担保责任公司 ?f..N,s
C (130)company limited shares 股份有限公司 f6nltZ
C (131)competitive position 竞争能力状况 _wCSL.
C (132)concept 概念 I]X<L2
C (133)conglomerate 跨行业企业 Sdp1h0E}7=
C (134)consistency concept 一致性概念 6-"&jbvm
C (135)consolidated accounts 合并报表 46~ug5gV
C (136)consolidation accounting 合并会计 I2'?~Lt
C (137)consortium 财团 fF%r$`2
C (138)contingency plan 应急计划 kx[8#+P
C (139)contingent liabilities 或有负债 `2B+8,{%
C (140)continuous operation 连续生产 *Y Ox`z!R
C (141)contra 抵消 whCv9)x
C (142)contract cost 合同成本 v0=~PN~E
C (143)contract costing 合同成本计算 ^iNR(cwgX
C (144)contribution 贡献毛益 0P(}e[~Z
C (145)contribution centre 贡献中心 rNc>1}DDS
C (146)contribution chart 贡献图 zdCt#=QV?R
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
t2iFd?
C (148)contribution to salesration 贡献毛益对销售比率 d@hJ=-4
C (149)control 控制 zYgLGwi{
C (150)control account 控制帐户 J++D\x#@
C (151)control limits 控制限度 A7H=#L+C
C (152)controllability concept 可控制概念 X*KT=q^?n
C (153)controllable cost 可控制成本 GF&"nW9A
C (154)conversion cost 加工成本 _qV_(TpS+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 A\`Uu&
C (156)corporate appraisal 公司评估 )1/O_N6C
C (157)corporate planning 公司计划 Lst5
C (158)corporate social reporting 公司社会报告 1a<~Rmcil
C (159)corporation 股份公司 \B)<<[ $
C (160)cost 成本 UWI5/R
C (161)cost account 成本帐户 b11C3TyQT
C (162)cost accounting 成本会计 \GWC5R7Q0j
C (163)cost accounting manual 成本手册 ',f[y:v;
C (164)cost accounts calendar 成本报表的日历时间 6%TV X
C (165)cost adjustment 成本调整 h(BN6ZrzKd
C (166)cost allocation 成本分配
_
0-YsD
C (167)cost apportionment 成本分摊 3?:}lY<,
C (168)cost attribution 成本归属 ":OXs9Yg
C (169)cost audit 成本审计 ScEM#9T |
C (170)cost behaviour 成本性态 R-ci?7d t3
C (171)cost benefit analysis 成本效益分析 2s
ngi@\
C (172)cost center 成本中心 Ch3##-
C (173)cost driver 成本动因