VHOfaCE
Md)zEj`\
注会《审计》英语常用词汇 ES <1tG
,=
(Z00#(
q0%
1.audit 审计 S1n3(U:m
2.attestation 鉴证 ej&<GM|
3.credibility 可信赖程度 VZ>On$hp
4.audit of financial statements 财务报表审计 *?QE2&S:
5.agreed-upon procedures 执行商定程序 :ztr)
6.high levels of assurance 高水平保证 M:Er_,E
7.compilation 编制 Nf+b"&Zh`
8.reliability 可靠性 BY\:dx)mK
9.relevance 相关性 0s#vwK13
10.professional skepticism 职业谨慎 M)?dEgU}M
11.objectivity 客观性 DPrBFmHF
12. professional competence 专业胜任能力 a m-b!l!q^
13.Senior/CPA-in-charge 项目经理 s57N) 0kP
14.audit engagement letter 业务约定书 2c<&eX8"
15.recurring audit 连续审计 _!xD8Di#
16.the client 委托人 ;E~4)^
17.change CPA 更换注册会计师 NRnRMY-
18.the existing CPA 现任注册会计师 C0.'_
19.the successor CPA 后任注册会计师 |5I
'CNi\
20.the preceding CPA前任注册会计师 jO9ip
21.issue the audit report 出具审计报告 eRbGZYrJ
22.expert 专家 4@ILw
23.the board of directors 董事会 F Kc;W
24.knowledge of the entity‘ s business 了解被审计单位情况 0,*%vG?Q
25.assess material misstatement risks评估重大错报风险 k)S.]!u&G
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Xqp|VbDca
27.a general knowledge of —— 初步了解―――的情况 Mv|ykJoz"
28.a more knowledge of—— 进一步了解的情况 uBg 8
h{>
29.the prior year‘s working papers 以前年度工作底稿 A6<C-1
N}j
30.minutes of meeting 会议纪要 {vaaFs
31.business risks 经营风险 ufa41$B'yG
32.appropriateness 适当性 j^`X~gE
33.accounting estimate 会计估计 =9L
$L|W
34.management representations 管理层声明 4A{|[}!
35.going concern assumption 持续经营假设 D/(L
36.audit plan 审计计划 va/m
~k|i
37.significant audit areas 重点审计领域 -7WW[
w
38.error 错误 J MX6yV
39.fraud舞弊 I3u{zHVwI
40.modified or additional procedures 修改或追加审计程序 YF#HSf7
41.misappropriation of assets 侵占资产 aRj>iQaddx
42.transactions without substance 虚假交易 e"-X U@`k1
43.unusual pressures 异常压力 0uVv<Q~
44.the suspected noncompliance 涉嫌存在违法行为 K*K1(_x=
45.materialiy 重要性 +]>+
a<x*%
46.exceed the materiality level 超过重要性水平 3zuF{Q2P<
47.approach the materiality level 接近重要性水平 tc_f;S`k
48.an acceptably low level 可接受水平 :/YO ni1h
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 zHB_{(o7
50.misstatements or omissions 错报或漏报 y$Zj?Dd#
51.aggregate 总计 Auy".br'
52.subsequent events 期后事项 CR4rDh8z a
53.adjust the financial statements 调整财务报表 $
E1Tb{'
54.perform additional audit procedures 实施追加的审计程序 Ocg"M Gb
55.audit risk 审计风险 PDx)S7+w[
56.detection risk 检查风险 71Fe
Dpe
57.inappropriate audit opinion 不适当的审计意见 Kj=gm .
58.material misstatement 重大的错报 ydl jw
59.tolerable misstatement 可容忍错报 [{[N( g&d
60.the acceptable level of detection risk 可接受的检查风险 W:&R~R
61.assessed level of material misstatement risk 重大错报风险的评估水平 lw8"'0
62.simall business 小规模企业 hRaf#
63.accounting system 会计系统 nR
\'[~+
64.test of control 控制测试 Mro4`GL
65.walk-through test 穿行测试 J}spiVM
66.communication 沟通 ;SwC&.I
67.flow chart 流程图 5`^o1nGO'
68.reperformance of internal control 重新执行 OL59e%
X
69.audit evidence 审计证据 iY[+Ywh
70.substantive procedures 实质性程序 ;'T{li2
71.assertions 认定 ]7sx;KFv
72.esistence 存在 $X`y%*<<v
73.occurrence 发生 &znH!AQ0
74.completeness 完整性 R U"/2i
75.rights and obligations 权利和义务 O/AE}]
76.valuation and allocation 计价和分摊 +%J\y^09kr
77.cutoff 截止 Ob +9W
78.accuracy 准确性 [um&X=1V8
79.classification 分类 F
SMj
80.inspection 检查 ~yJ4qp-
81.supervision of counting 监盘 @
$cUNvI
82.observation 观察 huFz97?y(
83.confirmation 函证 D _X8-
84.computation 计算 3EFD%9n
85.analytical procedures 分析程序 )9"oL!2h
86.vouch 核对 =?@Q-(bp
87.trace 追查 <~Qi67I
88.audit sampling 审计抽样 -*VKlZ8-
89.error 误差 4k}e28
90.expected error 预期误差 H!
r &aP
91.population 总体 2F_
R/{D
92.sampling risk 抽样风险 e&Y0}oY
93.non- sampling risk 非抽样风险 jdRq6U^
94.sampling unit 抽样单位 l?N`{,1^
95.statistical sampling 统计抽样 mxTk+j=
96.tolerable error 可容忍误差 c|p,/L09L
97.the risk of under reliance 信赖不足风险 hAR?
t5c
98.the risk of over reliance 信赖过度风险 ZwI
1* f
99.the risk of incorrect rejection 误拒风险 -mNQ;zI1
100. the risk of incorrect acceptance 误受风险 Go\VfLL w
101.working trial balance 试算平衡表 <zfe}0
102.index and cross-referencing 索引和交叉索引 %Tcf6cK"
103.cash receipt 现金收入 S
4vbN
104.cash disbursement 现金支出 H>7dND2;
105.bank statement 银行对账单 |g)FA_#|<
106.bank reconciliation 银行存款余额调节表 %5 </d5.
107.balance sheet date 资产负债表日 :{g7lTM
108.net realizable value 可变现净值 =WZ%H_oxi
109.storeroom 仓库 64ox jF)
110.sale invoice 销售发票 <zB*'m
111.price list 价目表 #Fd W/y5
112.positive confirmation request 积极式询证函 iSp
113.negative confirmation request 消极式询证函 <HoAj"xf
114.purchase requisition 请购单 gy_$#e
115.receiving report 验收报告 "ORzWnE4U
116.gross margin 毛利 ``4wX-y
117.manufacturing overhead 制造费用 ija:H'j
118.material requisition 领料单 D5]{2z}k
119.inventory-taking 存货盘点 OD9 yxN>P
120.bond certificate 债券 -f>'RI95>
121.stock certificate 股票 f@z
*3I;
122.audit report 审计报告 <!x+eE`
123.entity 被审计单位 aO1IVESr$
124.addressee of the audit report 审计报告的收件人 ?X_V#8JK
125.unqualified opinion 无保留意见 ym%slg
126.qualified opinion 保留意见 jz:gr=*z
127.disclaimer of opinion 无法表示意见 QXQ
128.adverse opinion 否定意见 r'aY2n^O
mN1Ssq"B
A (1)ABC 作业基础成本计算 "n?<2
wso
A (2)absorbed overhead 已吸收制造费用 X-Ycz 5?
A (3)absorption costing 吸收成本计算 (!zM\sF
A (4)account 账户,报表 vZjZb(jlN
A (5)accounting postulate 会计假设 }=GM?,7b
A (6)accounting series release 会计公告文件 'F_}xMU
A (7)accounting valuation 会计计价 w=J4zkWk
A (8)account sale 承销清单 2w1tK
A (9)accountability concept 经营责任概念 X ,
ZeD
A (10)accountancy 会计职业 'V!kL,
9ES
A (11)accountant 会计师 0
-xCp ~vE
A (12)accounting 会计 d'zT:g
A (13)agency cost 代理成本 !WKk=ysFS
A (14)accounting bases 会计基础 *BOBH;s
A (15)accounting manual 会计手册 h5onRa*7
A (16)accounting period 会计期间 B=zMYi
A (17)accounting policies 会计方针 `SOhG?Zo
A (18)accounting rate of return 会计报酬率 J?jeYW
A (19)accounting reference date 会计参照日 @>O&Cpt
A (20)accounting reference period 会计参照期间 <5ZJ]W
A (21)accrual concept 应计概念 FMS2.E
A (22)accrual expenses 应计费用 &'O?es|Lb
A (23)acid test ration 速动比率(酸性测试比率) 0|C[-ppr
A (24)acquisition 购置 rSyaZ6#
A (25)acquisition accounting 收购会计 {
/<4'B
A (26)activity based accounting 作业基础成本计算 oh&Y<d0
A (27)adjusting events 调整事项 L>nO:`>h
A (28)administrative expenses 行政管理费 D@hmO]5c
A (29)advice note 发货通知 QkX@QQT?
A (30)amortization 摊销
V\zsDP
A (31)analytical review 分析性检查 *i?.y*g
A (32)annual equivalent cost 年度等量成本法 .BL:h&h|y
A (33)annual report and accounts 年度报告和报表 D44I"TgqD
A (34)appraisal cost 检验成本 ^Kw(&v
A (35)appropriation account 盈余分配账户 L?f qcW{
A (36)articles of association 公司章程细则 3wNN<R
A (37)assets 资产 kPJ~X0Fr{t
A (38)assets cover 资产保障 Y'_ D<Mp
A (39)asset value per share 每股资产价值 cEi<}9r
A (40)associated company 联营公司 ? ).(fP
A (41)attainable standard 可达标准 nHU3%%%cU
7SHo%bA
A (42)attributable profit 可归属利润 7.|S>+Q
A (43)audit 审计 liG~y|
A (44)audit report 审计报告 P%!q1`Eke(
A (45)auditing standards 审计准则 Fe4esg-B<
A (46)authorized share capital 额定股本 <4NQL*|>
A (47)available hours 可用小时 b-b;7a\N
A (48)avoidable costs 可避免成本 ^'Zh;WjI7
B (49)back-to-back loan 易币贷款 &
=sa yP
B (50)backflush accounting 倒退成本计算 t^$Div_%G
B (51)bad debts 坏帐 rxkBg0Z`a
B (52)bad debts ratio 坏帐比率
* D3
B (53)bank charges 银行手续费 riEqW}{
B (54)bank overdraft 银行透支 q_58Lw
B (55)bank reconciliation 银行存款调节表 2o}8W7y
B (56)bank statement 银行对账单 )fR1n}#
B (57)bankruptcy 破产 gD40y\9r
B (58)basis of apportionment 分摊基础 <w11nB)
B (59)batch 批量 nP)-Y#`~7
B (60)batch costing 分批成本计算 "b;k.Fx
B (61)beta factor B(市场)风险因素 (QhAGk&lu
B (62)bill 账单 `R ]&F$i(E
B (63)bill of exchange 汇票 cFxSDTR
B (64)bill of landing 提单 m[#%/
B (65)bill of materials 用料预计单 % NwoU%q
B (66)bill payable 应付票据 sp,(&Y]US
B (67)bill receivable 应收票据 P#9-bYNU
B (68)bin card 存货记录卡 WFks|D:sB
B (69)bonus 红利 oG9SO^v_
B (70)book-keeping 薄记 ?/L1tX)
B (71)Boston classification 波士顿分类 dK7 ^
B (72)breakeven chart 保本图 Xa6qvg7/
B (73)breakeven point 保本点 dW6Q)Rfi
B (74)breaking-down time 复位时间 !j'guT&9]
B (75)budget 预算 ,DQ
>&_DK
B (76)budget center 预算中心 B
C&^]M
B (77)budget cost allowance 预算成本折让 C890+(D~
B (78)budget manual 预算手册 /3;=xZq
B (79)budget period 预算期间 5[ hlg(eb
B (80)budgetary control 预算控制 {.%0@{Y
B (81)budgeted capacity 预算生产能力 J2x$uO{Bn
B (82)burden 制造费用 k.ww-nH
B (83)business center 经营中心 JG1LS$p^
B (84)business entity 营业个体 Is~yVB02
B (85)business unit 经营单位 +0)5H>h
B (86)buy-out management 管理性购买产权 UvoG<;
B (87)by-product 副产品 ,7/\&X<`B
C (88)called-up share capital 催缴股本 0c{Gr 0[>
C (89)capacity 生产能力 13]y)(
C (90)capacity ratios 生产能力比率 DOA[iT";4
C (91)capital 资本 $jDD0<F.#
C (92)capital assets pricing model资本资产计价模式 O/'f$ Zj36
C (93)capital commitment 承诺资本 $Jt8d|UP
C (94)capital employed 已运用的资本 ]lC4+{V
C (95)capital expenditure 资本支出 R7y-#?
C (96)capital expenditureauthorization 资本支出核准 e1Dj0s?i~K
C (97)capital expenditure control 资本支出控制 + >Fv*lux
C (98)capital expenditure proposal资本支出申请 ">0 /8] l
C (99)capital funding planning 资本基金筹集计划 g8B&u u #
C (100)capital gain 资本收益 <:H
C (101)capital investment appraisal资本投资评估 S:DcfR=a
C (102)capital maintenance 资本保全 aj+zmk~-
C (103)capital resource planning 资本资源计划 i,^>uf
C (104)capital surplus 资本盈余 $4&8U ~Zs
C (105)capital turnover 资本周转率 ',<{X(#(
C (106)card 记录卡 4t"* )xy
C (107)cash 现金 thR|h+B
C (108)cash account 现金账户 3" 8t)s
C (109)cash book 现金账薄
}qTv&Z3$
C (110)cash cow 金牛产品 yRSy(/L^+
C (111)cash flow 现金流量 ..sJtA8
C (112)cash discounted 现金贴现 F\I5fNs@
C (113)cash flow budget 现金流量预算 i]V
F'tG
C (114)cash flow statement 现金流量表
pyGFDB5_P
C (115)cash ledger 现金分类账 =/)Mc@Hb
C (116)cash limit 现金限额 9iiU,}M`j
C (117)CCA 现时成本会计 q
oKQEG2
C (118)center 中心 3ytx"=B%
C (119)changeover time 变更时间 4"`=hu Q
C (120)chartered entity 特许经济个体 @|JPE%T
C (121)cheque 支票 X:iG[iU*
C (122)cheque register 支票登记薄 9}IVNZc
C (123)coin analysis 零钱分类 &C!g(fS
C (124)classification 分类 !^rITiy
C (125)clock card 工时卡 U]1>?,Nk'3
C (126)code 代码 >:(6{}b
C (127)commitment accounting 承诺确认会计 LD7? .
C (128)common cost 共同成本 89?3,k
C (129)company limited byguarantee 有限担保责任公司 <[*h_gE5
C (130)company limited shares 股份有限公司 )L&n)w
C (131)competitive position 竞争能力状况 F=P+;%.
C (132)concept 概念 h Js&rpN
C (133)conglomerate 跨行业企业 je$R\7B<
C (134)consistency concept 一致性概念 lUy*549,
C (135)consolidated accounts 合并报表 Zi15wE
C (136)consolidation accounting 合并会计 C"V?yDy2~
C (137)consortium 财团 P
hk`=:xh
C (138)contingency plan 应急计划 ^$g],PAY
C (139)contingent liabilities 或有负债 i:NJ>b
C (140)continuous operation 连续生产 ?}!gLp
C (141)contra 抵消 !IQfeoT
C (142)contract cost 合同成本 |>m# m*{S
C (143)contract costing 合同成本计算 BHiw!S<
C (144)contribution 贡献毛益 [v>Z(
C (145)contribution centre 贡献中心 rZwf%}
C (146)contribution chart 贡献图 tOp:e KN
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |R:v<
C (148)contribution to salesration 贡献毛益对销售比率 xP|%rl4
C (149)control 控制 ]-+.lR%vd9
C (150)control account 控制帐户 pEqr0Qwh
C (151)control limits 控制限度 [7ek;d;'t
C (152)controllability concept 可控制概念 iLI.e rm
C (153)controllable cost 可控制成本
pfT`W T
C (154)conversion cost 加工成本 fS'k;r*r
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 h<!khWFS
C (156)corporate appraisal 公司评估 d[qEP6B
C (157)corporate planning 公司计划 UlLM<33_)
C (158)corporate social reporting 公司社会报告 8/kx 3
C (159)corporation 股份公司 8kn]_6:3i
C (160)cost 成本 nOL 25 Y:
C (161)cost account 成本帐户 qJAv=D
C (162)cost accounting 成本会计 C$]%1<-Iv]
C (163)cost accounting manual 成本手册 )e <! =S
C (164)cost accounts calendar 成本报表的日历时间 hIg,
0B
C (165)cost adjustment 成本调整 n+A'XBHk
C (166)cost allocation 成本分配 N";dG 3
C (167)cost apportionment 成本分摊 ^
~*[~
C (168)cost attribution 成本归属 GXAk*vS=G
C (169)cost audit 成本审计 (Mire%$h
C (170)cost behaviour 成本性态 !<UEq`2
C (171)cost benefit analysis 成本效益分析 WPh |~]by<
C (172)cost center 成本中心 t,r&SrC
C (173)cost driver 成本动因