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注会《审计》英语常用词汇 r8`ffH
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1.audit 审计 .]8ZwAs=&
2.attestation 鉴证 zfJT,h-{
3.credibility 可信赖程度 h79}qU
4.audit of financial statements 财务报表审计 E>6MeO
5.agreed-upon procedures 执行商定程序 uy>q7C
6.high levels of assurance 高水平保证 `+]Qz =}
7.compilation 编制 pC#E_*49
8.reliability 可靠性 )8a~L
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9.relevance 相关性 7r6.n61F
10.professional skepticism 职业谨慎 /:cd\
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11.objectivity 客观性 ?tWaI{95I
12. professional competence 专业胜任能力 LQ@"
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13.Senior/CPA-in-charge 项目经理 u+
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14.audit engagement letter 业务约定书 )HEa<P^kJl
15.recurring audit 连续审计
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16.the client 委托人 Akq2 d;
17.change CPA 更换注册会计师 NDN7[7E
18.the existing CPA 现任注册会计师 `}p0VmD{NE
19.the successor CPA 后任注册会计师 /p/]t,-j2
20.the preceding CPA前任注册会计师 ]vAz
21.issue the audit report 出具审计报告 Sj3+l7S?
22.expert 专家 y'3rNa]G1
23.the board of directors 董事会 lov!o:dJ
24.knowledge of the entity‘ s business 了解被审计单位情况 +Q/R{#O
25.assess material misstatement risks评估重大错报风险 ]_)yIi"
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 " s,1%Ltt
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 x'8x
29.the prior year‘s working papers 以前年度工作底稿 #NQMy:JHD)
30.minutes of meeting 会议纪要 CT&|QH{
31.business risks 经营风险 V.U|
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32.appropriateness 适当性 8=!D$t\3
33.accounting estimate 会计估计 {B~QQMEow
34.management representations 管理层声明 d9k0F
OR1
35.going concern assumption 持续经营假设 R|'ybW'Y
36.audit plan 审计计划 jVEGj5F;N
37.significant audit areas 重点审计领域 y#`tgJ:
38.error 错误 &eJfGt5
39.fraud舞弊 irZ])a
40.modified or additional procedures 修改或追加审计程序 D ;RiGW4
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 aEB_#1
43.unusual pressures 异常压力 _?nL+\'V
44.the suspected noncompliance 涉嫌存在违法行为 \UA[
45.materialiy 重要性 \<bx[,?
46.exceed the materiality level 超过重要性水平 ]>!K
3kB
47.approach the materiality level 接近重要性水平 QL(n} {.%
48.an acceptably low level 可接受水平 r-,%2y?
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 G0Iw-vf
50.misstatements or omissions 错报或漏报 s9
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51.aggregate 总计 d z|or9&
52.subsequent events 期后事项 W" scV@HKu
53.adjust the financial statements 调整财务报表 YqscZ(L:y
54.perform additional audit procedures 实施追加的审计程序 7P} W
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55.audit risk 审计风险 5%"V[lDx@
56.detection risk 检查风险 ?d* z8w
57.inappropriate audit opinion 不适当的审计意见 p:&8sO!m
58.material misstatement 重大的错报 e1yt9@k,
59.tolerable misstatement 可容忍错报 0S"mVZ*P
60.the acceptable level of detection risk 可接受的检查风险 -E[Kml~U
61.assessed level of material misstatement risk 重大错报风险的评估水平 9+|$$)
62.simall business 小规模企业 R*,MfV
63.accounting system 会计系统 6bg
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64.test of control 控制测试 Dm981t>wL
65.walk-through test 穿行测试 #<fRE"v:Q
66.communication 沟通 aj='b.2)
67.flow chart 流程图 PI {bmZ
68.reperformance of internal control 重新执行 }{Pp]*I<A
69.audit evidence 审计证据 yxPazz
70.substantive procedures 实质性程序 KYm0@O>;
71.assertions 认定 iqsCB%;5
72.esistence 存在 3Tcms/n
73.occurrence 发生 A
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74.completeness 完整性 hPB9@hT$
75.rights and obligations 权利和义务 70?\ugxA
76.valuation and allocation 计价和分摊 f_OQ./`
77.cutoff 截止 =IZT(8
78.accuracy 准确性 '@v\{ l
79.classification 分类 b/K PaNv
80.inspection 检查 'ms-*c&
81.supervision of counting 监盘 vO^m;['
82.observation 观察 .^`{1%
83.confirmation 函证 h'llK6_)
84.computation 计算 ^dWa;m]l
85.analytical procedures 分析程序 qz_7%c]K[
86.vouch 核对 )rU
87.trace 追查 >58YjLXb
88.audit sampling 审计抽样 P}}* Q7P
89.error 误差 M)Z7k/=<P
90.expected error 预期误差 k=$TGqQY?
91.population 总体 c^xIm'eob
92.sampling risk 抽样风险 LVM%"sd?
93.non- sampling risk 非抽样风险 n`_{9R
94.sampling unit 抽样单位 5Pc;5
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95.statistical sampling 统计抽样 8Al{+gx@?
96.tolerable error 可容忍误差 P;.W+WN
97.the risk of under reliance 信赖不足风险 C
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98.the risk of over reliance 信赖过度风险 B3`5O[6
99.the risk of incorrect rejection 误拒风险 Vr)S{k-Q
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 0],r0
102.index and cross-referencing 索引和交叉索引 &&8x%Pml
103.cash receipt 现金收入
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104.cash disbursement 现金支出 \!X8
105.bank statement 银行对账单 9.M4o[
106.bank reconciliation 银行存款余额调节表 rgQOj^xKv^
107.balance sheet date 资产负债表日 NN{?z!
108.net realizable value 可变现净值 }0*@fO
109.storeroom 仓库 J1U/.`Oy
110.sale invoice 销售发票 !?jrf ]
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111.price list 价目表 Dj?> <@
112.positive confirmation request 积极式询证函 9rX&uP)j^#
113.negative confirmation request 消极式询证函 (S5R!lpO
114.purchase requisition 请购单 }"H,h)T
115.receiving report 验收报告 |3b^~?S
116.gross margin 毛利 5V~oIL
117.manufacturing overhead 制造费用 ;4\2.*s
118.material requisition 领料单 Xu'&ynID
119.inventory-taking 存货盘点 sE<V5`Z=
120.bond certificate 债券 Q$W
121.stock certificate 股票 _.Nbt(mz
122.audit report 审计报告 ys^oG$lq
123.entity 被审计单位 PdFKs+Z`
124.addressee of the audit report 审计报告的收件人 1-uxC^u?|#
125.unqualified opinion 无保留意见 pU}(@oy
126.qualified opinion 保留意见 7F7{)L
127.disclaimer of opinion 无法表示意见 ?!:ha;n
128.adverse opinion 否定意见 NA`SyKtg_
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A (1)ABC 作业基础成本计算 Jt<_zn_FG
A (2)absorbed overhead 已吸收制造费用 H2
\;%K 2
A (3)absorption costing 吸收成本计算 558V_y:
A (4)account 账户,报表 HWrO"b*tO
A (5)accounting postulate 会计假设 ZU4nc3__
A (6)accounting series release 会计公告文件 49c:V,
A (7)accounting valuation 会计计价 <al(
7
A (8)account sale 承销清单 pj{`';
:g
A (9)accountability concept 经营责任概念 %(#y5yJ ]
A (10)accountancy 会计职业 !Pvf;rNI1T
A (11)accountant 会计师 0S_~ \t
A (12)accounting 会计 On:il$MU
A (13)agency cost 代理成本 HZB>{O
A (14)accounting bases 会计基础 R?|.pq/Ln
A (15)accounting manual 会计手册 #Y`~(K47
A (16)accounting period 会计期间 _/$Bpr{R
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 %lhEM
}Sm
A (19)accounting reference date 会计参照日 \ZFGw&yN
A (20)accounting reference period 会计参照期间 <c-=3}=U\
A (21)accrual concept 应计概念 jD]~ AwRJ
A (22)accrual expenses 应计费用 E0=)HTtS
A (23)acid test ration 速动比率(酸性测试比率) qJs<#MQ2
A (24)acquisition 购置 =[{i{x|Qz
A (25)acquisition accounting 收购会计 r'r%w#
=`t
A (26)activity based accounting 作业基础成本计算 N,AQsloL7
A (27)adjusting events 调整事项 4r#= *
A (28)administrative expenses 行政管理费 [T
d4K.c
A (29)advice note 发货通知 #4%]o%.
A (30)amortization 摊销 ]NY~2jmX
A (31)analytical review 分析性检查 -UEZ#Q
A (32)annual equivalent cost 年度等量成本法 )p0^zv{
A (33)annual report and accounts 年度报告和报表 !u[9a;Sa#
A (34)appraisal cost 检验成本 $y &E(J
A (35)appropriation account 盈余分配账户 &X ):4
A (36)articles of association 公司章程细则 #e1>H1eU
A (37)assets 资产 Wx}8T[A}
A (38)assets cover 资产保障 X1|njJGO1
A (39)asset value per share 每股资产价值 drP=A~?&:
A (40)associated company 联营公司 %QGC8Tz
A (41)attainable standard 可达标准 ,j{,h_Op
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A (42)attributable profit 可归属利润 py!|\00}
A (43)audit 审计 `/XY>T}-
A (44)audit report 审计报告 M61xPq8y5
A (45)auditing standards 审计准则 Xm}/0g&7
A (46)authorized share capital 额定股本 ;>yxNGV`
A (47)available hours 可用小时 gIa+5\qYY
A (48)avoidable costs 可避免成本 cWaSn7p !X
B (49)back-to-back loan 易币贷款 [Cz-i
B (50)backflush accounting 倒退成本计算 u#$]?($}d
B (51)bad debts 坏帐 *boR`[Ond
B (52)bad debts ratio 坏帐比率 @7]yl&LZ
B (53)bank charges 银行手续费 5E;qM|Ns
B (54)bank overdraft 银行透支 c
/HHy,
B (55)bank reconciliation 银行存款调节表 x b~yM%*c
B (56)bank statement 银行对账单 ,t?B+$E
B (57)bankruptcy 破产 ^z IW+:
B (58)basis of apportionment 分摊基础 F=e8 IUr
B (59)batch 批量 O!#g<`r{K
B (60)batch costing 分批成本计算 b\kdKVh&
B (61)beta factor B(市场)风险因素 jyUjlYAAv`
B (62)bill 账单 r&JgLC(
B (63)bill of exchange 汇票 m)t;9J5
B (64)bill of landing 提单 Y-_`23x`
B (65)bill of materials 用料预计单 jh%Eq+#S
B (66)bill payable 应付票据 Fn;SF4KOm
B (67)bill receivable 应收票据 Ts[_u@
B (68)bin card 存货记录卡 ^A$Zw+P
B (69)bonus 红利 mbTEp*H
B (70)book-keeping 薄记 ]Idk:et
B (71)Boston classification 波士顿分类 4{U T!WIi
B (72)breakeven chart 保本图 W0@n/U
B (73)breakeven point 保本点 /sx&=[
D
B (74)breaking-down time 复位时间 wr/"yQA]
B (75)budget 预算 |O|
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B (76)budget center 预算中心 x.
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B (77)budget cost allowance 预算成本折让 {0wIR_dGX
B (78)budget manual 预算手册 DS(}<HK{
B (79)budget period 预算期间 {j?FNOJn
B (80)budgetary control 预算控制 P|tO<t6/9*
B (81)budgeted capacity 预算生产能力 %~H-)_d20
B (82)burden 制造费用 |O\s|H
B (83)business center 经营中心 '4+
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B (84)business entity 营业个体 ooj,/IEQ
B (85)business unit 经营单位 @]%IK(|
B (86)buy-out management 管理性购买产权 RUnSC OdX
B (87)by-product 副产品 d9fC<Tp
C (88)called-up share capital 催缴股本 I(L,8n5
C (89)capacity 生产能力 {M4gF8(M
C (90)capacity ratios 生产能力比率 mP~QWx![N
C (91)capital 资本 f;o5=)Y
C (92)capital assets pricing model资本资产计价模式 {l1.2!
C (93)capital commitment 承诺资本 .Ni\\
C (94)capital employed 已运用的资本 TCwFPlF|
C (95)capital expenditure 资本支出 GX!G>
C (96)capital expenditureauthorization 资本支出核准 a
od-3"7[
C (97)capital expenditure control 资本支出控制 3</_c1~
C (98)capital expenditure proposal资本支出申请 NqazpB*
C (99)capital funding planning 资本基金筹集计划 &WuN&As!Z
C (100)capital gain 资本收益 DZ'P@f)]
C (101)capital investment appraisal资本投资评估 Ha0M)
0Anv
C (102)capital maintenance 资本保全 #C74z$
C (103)capital resource planning 资本资源计划 Z*]
9E^
C (104)capital surplus 资本盈余 O~#!l"0 L+
C (105)capital turnover 资本周转率 Q^9_'t}X
C (106)card 记录卡 ]b:Lo
C (107)cash 现金 Fx_z 6a
C (108)cash account 现金账户 _/s$ZCd
C (109)cash book 现金账薄 ~zJbK. _
C (110)cash cow 金牛产品 VX0 %a@ur
C (111)cash flow 现金流量 z1 |TC
C (112)cash discounted 现金贴现 urs,34h
C (113)cash flow budget 现金流量预算
M>xK+q?O
C (114)cash flow statement 现金流量表 F3[T.sf
C (115)cash ledger 现金分类账 In"ZIKaC
C (116)cash limit 现金限额 i4Q@K,$
C (117)CCA 现时成本会计 V5nwu#
C (118)center 中心 T"}5}6rSG
C (119)changeover time 变更时间 O_muD\
C (120)chartered entity 特许经济个体 a8e6H30Sm
C (121)cheque 支票 ed{ -/l~j
C (122)cheque register 支票登记薄 r
,8 [O
C (123)coin analysis 零钱分类 T?CdZc.
C (124)classification 分类 .,|G7DGH]
C (125)clock card 工时卡 +<Nn~1
C (126)code 代码 t:x\kp
C (127)commitment accounting 承诺确认会计
,h m\
C (128)common cost 共同成本 :gv{F} ##
C (129)company limited byguarantee 有限担保责任公司 \$~|ZwV{
C (130)company limited shares 股份有限公司 :S{BbQ){]
C (131)competitive position 竞争能力状况 \g`\`e53?
C (132)concept 概念 vFzRg5lH
C (133)conglomerate 跨行业企业 j;+b0(53
C (134)consistency concept 一致性概念 7FP*oN?
C (135)consolidated accounts 合并报表 Tt`u:ZwhF
C (136)consolidation accounting 合并会计 ~f&E7su-6+
C (137)consortium 财团 1Z/(G1
C (138)contingency plan 应急计划 13$%,q)
C (139)contingent liabilities 或有负债 hE'-is@7
C (140)continuous operation 连续生产 i(rL|d+'
C (141)contra 抵消 Fj 8z
C (142)contract cost 合同成本 oz\!V*CtK
C (143)contract costing 合同成本计算 HYD'.uj
C (144)contribution 贡献毛益 fZGX}T<)p-
C (145)contribution centre 贡献中心 X&.ArXn*
C (146)contribution chart 贡献图 o=:9y-nH
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 r!|6:G+Q
C (148)contribution to salesration 贡献毛益对销售比率 :DK {Vg6
C (149)control 控制 L~(j3D*
3
C (150)control account 控制帐户 A_"w^E{P
C (151)control limits 控制限度 Hp|kQJ[L E
C (152)controllability concept 可控制概念 g>E LGG|Q
C (153)controllable cost 可控制成本 k
{R>
C (154)conversion cost 加工成本 IEL%!RFG
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ^lnK$i
C (156)corporate appraisal 公司评估 5
8}U^IW
C (157)corporate planning 公司计划 U#7#aeI
C (158)corporate social reporting 公司社会报告 y1jCg%'H
C (159)corporation 股份公司 1W
c=5!
C (160)cost 成本 B{n,t}z
C (161)cost account 成本帐户 _b
pP50Cu
C (162)cost accounting 成本会计 Ljm[?*H#
C (163)cost accounting manual 成本手册 ;Zcswt8]u
C (164)cost accounts calendar 成本报表的日历时间 p#ZCvPE;uH
C (165)cost adjustment 成本调整 F$y$'Rzu_B
C (166)cost allocation 成本分配 l5Ui w2
C (167)cost apportionment 成本分摊 &@X<zWg
C (168)cost attribution 成本归属 Y Vt% 0
C (169)cost audit 成本审计 rK8lBy:<
C (170)cost behaviour 成本性态 3,_aAgeE
C (171)cost benefit analysis 成本效益分析 \Gef \
C (172)cost center 成本中心 Ko| d+
C (173)cost driver 成本动因