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注会《审计》英语常用词汇 +`bC%\T8?
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1.audit 审计 z,*:x4}F
2.attestation 鉴证 Zv qn%K],
3.credibility 可信赖程度 MZ#T^Y
4.audit of financial statements 财务报表审计 O.k\]'
5.agreed-upon procedures 执行商定程序 `_ (~ Ud
6.high levels of assurance 高水平保证 ivrXwZ7jT
7.compilation 编制 tkuc/Z/@
8.reliability 可靠性 h3Fo-]0
9.relevance 相关性 TYjA:d9YH
10.professional skepticism 职业谨慎 G+"8l!dC?
11.objectivity 客观性 V!|e#}1/
12. professional competence 专业胜任能力 ^[->
)
13.Senior/CPA-in-charge 项目经理 oYX{R
14.audit engagement letter 业务约定书 ;?IT)sNY
15.recurring audit 连续审计 (TSqc5^H
16.the client 委托人 6~5
$s1Yc
17.change CPA 更换注册会计师 qeaA&(|5
18.the existing CPA 现任注册会计师 }X$l\pm
19.the successor CPA 后任注册会计师 'I/h(
20.the preceding CPA前任注册会计师 -!*p*3|03|
21.issue the audit report 出具审计报告 K%{ad1$c
22.expert 专家 MV+i{]
23.the board of directors 董事会 o;J;*~g
24.knowledge of the entity‘ s business 了解被审计单位情况 r(uP!n1+
25.assess material misstatement risks评估重大错报风险 RTd^ImV
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <fM>Yi5
27.a general knowledge of —— 初步了解―――的情况 Li`hdrO'ii
28.a more knowledge of—— 进一步了解的情况 g0#q"v55
29.the prior year‘s working papers 以前年度工作底稿 6w#nkF
30.minutes of meeting 会议纪要 x3p9GAd#
31.business risks 经营风险 T$b\Q
32.appropriateness 适当性 85>S"%_
33.accounting estimate 会计估计 aIGn9:\
34.management representations 管理层声明 UR>_)*
35.going concern assumption 持续经营假设 {y );vHf$
36.audit plan 审计计划 `
%' z
37.significant audit areas 重点审计领域 R40W'N1%q
38.error 错误 F+j O*F2h
39.fraud舞弊 ySruAkw%
40.modified or additional procedures 修改或追加审计程序 Uu2N9.5
41.misappropriation of assets 侵占资产 z
Bf;fi
42.transactions without substance 虚假交易 :|XCnK0
43.unusual pressures 异常压力 fykI,!
44.the suspected noncompliance 涉嫌存在违法行为 ^!@*P,'I
45.materialiy 重要性 ,OBQv.D3>a
46.exceed the materiality level 超过重要性水平 &d
3HB=x
47.approach the materiality level 接近重要性水平 p~>_T7ze
48.an acceptably low level 可接受水平 E\e]K
!
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 xw%)rm<t
50.misstatements or omissions 错报或漏报 J'7 y
51.aggregate 总计 oMTY)`me
52.subsequent events 期后事项 +#v4B?NR
53.adjust the financial statements 调整财务报表 >Pkdu}xP3
54.perform additional audit procedures 实施追加的审计程序 !V(`ZH
55.audit risk 审计风险 Rkv
56.detection risk 检查风险 ^_w*XV
57.inappropriate audit opinion 不适当的审计意见 vb}/@F,Q5
58.material misstatement 重大的错报 G^"H*a
59.tolerable misstatement 可容忍错报 n2na9dX)w
60.the acceptable level of detection risk 可接受的检查风险 3W j,}
61.assessed level of material misstatement risk 重大错报风险的评估水平 wG:$6
62.simall business 小规模企业 -><QFJ
63.accounting system 会计系统 -M`D>
64.test of control 控制测试 DB Xm
65.walk-through test 穿行测试 q6)p*}-
66.communication 沟通 )_pt*xo
67.flow chart 流程图 QJ M(UfHUD
68.reperformance of internal control 重新执行 AFtCqq
#[
69.audit evidence 审计证据 +G\0L_B
70.substantive procedures 实质性程序 rIp'vy S\p
71.assertions 认定 {3SdX
72.esistence 存在 +QupM
73.occurrence 发生 w&+\Wo;([b
74.completeness 完整性 u
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75.rights and obligations 权利和义务 P7Z<0Dt\}
76.valuation and allocation 计价和分摊 Bb_}YU2#
77.cutoff 截止 RR'(9QJ$
78.accuracy 准确性 )T<D6l
Lt
79.classification 分类 iiehrK&T!
80.inspection 检查 !SN WB
81.supervision of counting 监盘 ^OjvL6A/p
82.observation 观察 |%3O)B
83.confirmation 函证 m\} =4b
84.computation 计算 -}AE\q
Xs/
85.analytical procedures 分析程序 7Ff?Ysr
86.vouch 核对 Z3I L8
87.trace 追查 7n
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88.audit sampling 审计抽样 o>$|SU!a
89.error 误差 d"p2Kx'*3
90.expected error 预期误差 [M<{P5q
91.population 总体 HD~jU>}}
92.sampling risk 抽样风险 w1.MhA
93.non- sampling risk 非抽样风险 wC(XRqlE
94.sampling unit 抽样单位 WkcH5[
95.statistical sampling 统计抽样 eTT^KqE>&
96.tolerable error 可容忍误差 CElPU`J,\[
97.the risk of under reliance 信赖不足风险 7rJ9
}/<I
98.the risk of over reliance 信赖过度风险 lxCX-a`@p
99.the risk of incorrect rejection 误拒风险 A@\qoS[
100. the risk of incorrect acceptance 误受风险 u
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AQl.u
101.working trial balance 试算平衡表 s?~8O|Mu'
102.index and cross-referencing 索引和交叉索引 t{[gKV-b
103.cash receipt 现金收入 AE]i
V {p
104.cash disbursement 现金支出 1riBvBT
105.bank statement 银行对账单 Y+OYoI
106.bank reconciliation 银行存款余额调节表 n8
GF8a
107.balance sheet date 资产负债表日 Sn+F
V+D
108.net realizable value 可变现净值 3a/[."W
u
109.storeroom 仓库 T^+1rG
110.sale invoice 销售发票 sio)_8tp
111.price list 价目表 X!2.IsIS8
112.positive confirmation request 积极式询证函 @yCW8]
113.negative confirmation request 消极式询证函 @-}D7?
114.purchase requisition 请购单 65;|cmjv
115.receiving report 验收报告 }ty"fI3&iY
116.gross margin 毛利
v hR twi
117.manufacturing overhead 制造费用 D8q3TyCj%
118.material requisition 领料单 zZ<ns+h
119.inventory-taking 存货盘点 !~ BZHi6\
120.bond certificate 债券 XTIu(f|d_;
121.stock certificate 股票 e!.7no
122.audit report 审计报告 Z={D0`
123.entity 被审计单位 A8#.1uEgNb
124.addressee of the audit report 审计报告的收件人 3j]UEA^
125.unqualified opinion 无保留意见 :QxL 9&"
126.qualified opinion 保留意见 :~WPY9i`
127.disclaimer of opinion 无法表示意见 D$Kz9GVZq
128.adverse opinion 否定意见 YG-Z.{d5Z
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A (1)ABC 作业基础成本计算 rsd2v9
A (2)absorbed overhead 已吸收制造费用 FGV}5L
A (3)absorption costing 吸收成本计算 rSM$E
A (4)account 账户,报表 u-8X$aJ
A (5)accounting postulate 会计假设 MT;SRAmUr
A (6)accounting series release 会计公告文件 Y]D7i?3N
A (7)accounting valuation 会计计价 03PN{<
A (8)account sale 承销清单 8=lHUn9l
A (9)accountability concept 经营责任概念 +3NlkN#
A (10)accountancy 会计职业 aW52.X z%8
A (11)accountant 会计师 L$oia)%t-
A (12)accounting 会计 7Qm;g-)f
A (13)agency cost 代理成本 D2>hMc
A (14)accounting bases 会计基础 #
q0Ub-
A (15)accounting manual 会计手册 MLkL.1eGSb
A (16)accounting period 会计期间 j;1~=j])
A (17)accounting policies 会计方针 N*_/@qM> a
A (18)accounting rate of return 会计报酬率 n2
5irCD`
A (19)accounting reference date 会计参照日 U:s}/to
A (20)accounting reference period 会计参照期间 I}6DoL
bV
A (21)accrual concept 应计概念 ccHLL6F{
A (22)accrual expenses 应计费用 2P;%P]~H
A (23)acid test ration 速动比率(酸性测试比率) NqQM!B]
A (24)acquisition 购置 Fw(b1 d>E
A (25)acquisition accounting 收购会计 yYxeNE"
A (26)activity based accounting 作业基础成本计算 3K=q)|
A (27)adjusting events 调整事项 vjOG?-
A (28)administrative expenses 行政管理费 [HC8-N^.}
A (29)advice note 发货通知
*"|VNnB
A (30)amortization 摊销 lWu9/r 1
A (31)analytical review 分析性检查 hLDch5J5~
A (32)annual equivalent cost 年度等量成本法 KdBq@
A (33)annual report and accounts 年度报告和报表 lpM>}0v
A (34)appraisal cost 检验成本 e>])m3xvn
A (35)appropriation account 盈余分配账户 VJ~X#Q
A (36)articles of association 公司章程细则 )OW(T^>_'I
A (37)assets 资产 fPh}l
A (38)assets cover 资产保障 (T>?8K_d
A (39)asset value per share 每股资产价值 b7W=HR
A (40)associated company 联营公司 v!pj v%
A (41)attainable standard 可达标准 0)6i~Mg lY
+d6Aw}*
A (42)attributable profit 可归属利润 >|UrxJ7
A (43)audit 审计 pmow[e
A (44)audit report 审计报告 ~$?y1Yv
A (45)auditing standards 审计准则 %
K9;
qJ5
A (46)authorized share capital 额定股本 73^T*
A (47)available hours 可用小时 m>Yo9/XpZ
A (48)avoidable costs 可避免成本 :{TmR3.
B (49)back-to-back loan 易币贷款 3<e(@W}n-M
B (50)backflush accounting 倒退成本计算 ]O
mb :
B (51)bad debts 坏帐 ei+9G,
B (52)bad debts ratio 坏帐比率 Xh7~MU~X
B (53)bank charges 银行手续费 o+"0. B
B (54)bank overdraft 银行透支 tdw\Di#m
B (55)bank reconciliation 银行存款调节表 .pB8=_e:
B (56)bank statement 银行对账单 6)uPM"cO
B (57)bankruptcy 破产 EMVoTW)z
B (58)basis of apportionment 分摊基础 Q+u#?['
B (59)batch 批量
@dWS*@
B (60)batch costing 分批成本计算 ^hl]s?"3
B (61)beta factor B(市场)风险因素 Q}=W>|aE.
B (62)bill 账单 lgv-)5|O+H
B (63)bill of exchange 汇票 %ojR?=ON
B (64)bill of landing 提单 (^s &M
B (65)bill of materials 用料预计单 JA SR
B (66)bill payable 应付票据 P*0nT
B (67)bill receivable 应收票据 !ho5VAt
B (68)bin card 存货记录卡 'o)ve(
B (69)bonus 红利 &z xBi"
B (70)book-keeping 薄记 m! '1$G
B (71)Boston classification 波士顿分类 Dh!iY0Lz
B (72)breakeven chart 保本图 ]@ Sc}
B (73)breakeven point 保本点 Z3abem<Q
B (74)breaking-down time 复位时间 Bah.\ZsYQP
B (75)budget 预算 M0Kh>u
B (76)budget center 预算中心 %0~wtZ
H_!
B (77)budget cost allowance 预算成本折让 U&]p!DV&;
B (78)budget manual 预算手册 tz0Ttu=xH
B (79)budget period 预算期间 aCYm$6LmA
B (80)budgetary control 预算控制 V ~J2s
B (81)budgeted capacity 预算生产能力 :9!0Rm
B (82)burden 制造费用 @
(u?=x;
B (83)business center 经营中心 Kl46CZs#8
B (84)business entity 营业个体 eF8aB?&"
B (85)business unit 经营单位 Qa7S'
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B (86)buy-out management 管理性购买产权 }{kTh%
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B (87)by-product 副产品 /_VRO9R\V
C (88)called-up share capital 催缴股本 #<tWYE
C (89)capacity 生产能力 f,`}hFD
C (90)capacity ratios 生产能力比率 ot>EnHfV
C (91)capital 资本 $ )TF,-#x
C (92)capital assets pricing model资本资产计价模式 0r$hPmvv8
C (93)capital commitment 承诺资本 @7HOL-i
C (94)capital employed 已运用的资本 VM\Z<}C
C (95)capital expenditure 资本支出 }x#P<d(
C (96)capital expenditureauthorization 资本支出核准 R26tQbwE
C (97)capital expenditure control 资本支出控制 *a4b`HRT
C (98)capital expenditure proposal资本支出申请 (/x@W`
C (99)capital funding planning 资本基金筹集计划 +U_-Lq )
C (100)capital gain 资本收益 Hdq/E>u
C (101)capital investment appraisal资本投资评估 uuUVE/^V'
C (102)capital maintenance 资本保全 O[hbu ![
C (103)capital resource planning 资本资源计划 b~haP.Cl:
C (104)capital surplus 资本盈余 <v7KE*#
C (105)capital turnover 资本周转率 J?Ep Nie
C (106)card 记录卡 H-cBXp5z
C (107)cash 现金 _E&vE5<-$
C (108)cash account 现金账户
?_Dnfa_
C (109)cash book 现金账薄 ]6VUqFO)
C (110)cash cow 金牛产品 (E1>}
C (111)cash flow 现金流量 7 NB"oU^h%
C (112)cash discounted 现金贴现 v20I<!5w
C (113)cash flow budget 现金流量预算 6U>jU[/
C (114)cash flow statement 现金流量表 J_wz'eIb0
C (115)cash ledger 现金分类账 18/@:u{
C (116)cash limit 现金限额 zloaU
C (117)CCA 现时成本会计 H+#wj|,+\
C (118)center 中心 u$%#5_k
C (119)changeover time 变更时间 -SY:qG3?
C (120)chartered entity 特许经济个体 6P*)rye
C (121)cheque 支票 <<2b2?aS`
C (122)cheque register 支票登记薄 s-N?Tzi
C (123)coin analysis 零钱分类 klC^xSx
C (124)classification 分类 vs0H^L
C (125)clock card 工时卡 2E;%=e
C (126)code 代码 7SY->-H8
C (127)commitment accounting 承诺确认会计 !VJa$>,
C (128)common cost 共同成本 RBD7mpd
C (129)company limited byguarantee 有限担保责任公司 LjQ1ar\
C (130)company limited shares 股份有限公司 x&fCe{5
C (131)competitive position 竞争能力状况 SQ
KY;p
C (132)concept 概念 Ah>krE0t
C (133)conglomerate 跨行业企业 [rQ(ae
C (134)consistency concept 一致性概念 TnU$L3k
C (135)consolidated accounts 合并报表
XX[Wwt
C (136)consolidation accounting 合并会计 j_WF38o
C (137)consortium 财团 645C]l
C (138)contingency plan 应急计划 oJ@PJvmR&a
C (139)contingent liabilities 或有负债 &N7:k+E
C (140)continuous operation 连续生产 _TN
$c
C (141)contra 抵消 XsN#<"f;i
C (142)contract cost 合同成本 OO
wA{]gK
C (143)contract costing 合同成本计算 7n95>as
C (144)contribution 贡献毛益 S,tVOxs^
C (145)contribution centre 贡献中心 5WJkeG ba
C (146)contribution chart 贡献图 =+-.5M
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 *-!ndbf
C (148)contribution to salesration 贡献毛益对销售比率 U}wq~fD
C (149)control 控制 UlN|Oy,
C (150)control account 控制帐户 g+/U^JIc4l
C (151)control limits 控制限度 z57papo
C (152)controllability concept 可控制概念 ^$,kTU'=
C (153)controllable cost 可控制成本 ^oB1 &G
C (154)conversion cost 加工成本 x0;}b-f
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,0~
{nQ j]
C (156)corporate appraisal 公司评估 iY'hkr w
C (157)corporate planning 公司计划 JHZo:Ad -&
C (158)corporate social reporting 公司社会报告 $)7f%II
C (159)corporation 股份公司 rLVc<595
C (160)cost 成本 Iy4MMU
C (161)cost account 成本帐户 x15tQb+
C (162)cost accounting 成本会计 Lpbn@y26<
C (163)cost accounting manual 成本手册 (@o
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C (164)cost accounts calendar 成本报表的日历时间
Y*}>tD;
C (165)cost adjustment 成本调整
U(]5U^
C (166)cost allocation 成本分配 }Z?[Ut
C (167)cost apportionment 成本分摊 # +]! u%n
C (168)cost attribution 成本归属 \q1%d.\X
C (169)cost audit 成本审计 %` [`I>
C (170)cost behaviour 成本性态
. _t,OX$
C (171)cost benefit analysis 成本效益分析 2b,TkG8K
C (172)cost center 成本中心 d
lLk4a+
C (173)cost driver 成本动因