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注会《审计》英语常用词汇 LM'` U-/e$
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1.audit 审计 #|XEBOmsQ
2.attestation 鉴证 BH0rT})
3.credibility 可信赖程度 bT-G<h*M
4.audit of financial statements 财务报表审计 lSyp
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5.agreed-upon procedures 执行商定程序 zs"AYxr
6.high levels of assurance 高水平保证 !E_uQ?/w]Z
7.compilation 编制 73~Mq7~8
8.reliability 可靠性 FA^x|C =$
9.relevance 相关性 %Z{
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10.professional skepticism 职业谨慎 dr6 dK
11.objectivity 客观性 o33{tUp'
12. professional competence 专业胜任能力 ,.FTw,<
13.Senior/CPA-in-charge 项目经理 %Y Rg1UKY
14.audit engagement letter 业务约定书 W? UCo6<m
15.recurring audit 连续审计 0]oQ08
16.the client 委托人 :=L[kzX
17.change CPA 更换注册会计师 pjj
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18.the existing CPA 现任注册会计师 MF\n@lX
19.the successor CPA 后任注册会计师 N2&aU?`e
20.the preceding CPA前任注册会计师 3}:pD]`h
21.issue the audit report 出具审计报告 g&0GO:F`
22.expert 专家 GPx S
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23.the board of directors 董事会 lIjHd#q-C
24.knowledge of the entity‘ s business 了解被审计单位情况 CJKH"'u3^
25.assess material misstatement risks评估重大错报风险 2Bjp{)*
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 l!AZ$IV
27.a general knowledge of —— 初步了解―――的情况 JNp`@`0V
28.a more knowledge of—— 进一步了解的情况 sf*SxdoZU
29.the prior year‘s working papers 以前年度工作底稿 $PS5xD~@
30.minutes of meeting 会议纪要 @I"Aet'XV
31.business risks 经营风险 MZjiJZaO:L
32.appropriateness 适当性 }BogE$tc
33.accounting estimate 会计估计 "}HQ)54&
34.management representations 管理层声明 2FVKgyV
35.going concern assumption 持续经营假设 _TPo=}Z
36.audit plan 审计计划 Jj6kZK
37.significant audit areas 重点审计领域
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38.error 错误 `u>BtAx8
39.fraud舞弊 ONjc},_
40.modified or additional procedures 修改或追加审计程序 *Ra")(RnDK
41.misappropriation of assets 侵占资产 ;5|EpoM
42.transactions without substance 虚假交易 R-Fi`#PG2
43.unusual pressures 异常压力 ?3Jh{F_+
44.the suspected noncompliance 涉嫌存在违法行为 }"&(sYQ*`
45.materialiy 重要性 pWx3l5)R
46.exceed the materiality level 超过重要性水平 kxn;;
47.approach the materiality level 接近重要性水平 8&UuwZ6i-
48.an acceptably low level 可接受水平 %xZ.+Ff%
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 zBs7]z!eP
50.misstatements or omissions 错报或漏报 n#&RY%#`
51.aggregate 总计 F>b6fUtR
52.subsequent events 期后事项 kx=AX*I
53.adjust the financial statements 调整财务报表 M<p )@p
54.perform additional audit procedures 实施追加的审计程序 P~qVr#eU
55.audit risk 审计风险 .4Ny4CMHZ
56.detection risk 检查风险 H);'\]_'x
57.inappropriate audit opinion 不适当的审计意见 Q~@8t"P
58.material misstatement 重大的错报 /*O,T
59.tolerable misstatement 可容忍错报 !>:tF,fcB
60.the acceptable level of detection risk 可接受的检查风险 W_
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61.assessed level of material misstatement risk 重大错报风险的评估水平 (;j7{(
62.simall business 小规模企业 a
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63.accounting system 会计系统 V0AX1?H~ w
64.test of control 控制测试 0/gcSW
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65.walk-through test 穿行测试 |K_B{v
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66.communication 沟通 /r%+hS
67.flow chart 流程图 8
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68.reperformance of internal control 重新执行 $KKaA{0-
69.audit evidence 审计证据 aOD"z7}U
70.substantive procedures 实质性程序 $ vjmW!
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71.assertions 认定 <M7*N.
72.esistence 存在 S }n;..{
73.occurrence 发生 []]3"n
74.completeness 完整性 _-&.=3\1
75.rights and obligations 权利和义务 l =yHx\
76.valuation and allocation 计价和分摊 qC4-J)8Wk
77.cutoff 截止 o/zCXZnw#
78.accuracy 准确性 hjG1fgEj
79.classification 分类 :}JZKj!}M
80.inspection 检查 19.cf
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81.supervision of counting 监盘 UH.cn|R
82.observation 观察 %yMzgk[u
83.confirmation 函证 uJOW%|ZN`
84.computation 计算 LbR-uc?x
85.analytical procedures 分析程序 5 q ,
86.vouch 核对 *mQit/k.
87.trace 追查 cBI)?
88.audit sampling 审计抽样 t4IJ%#22
89.error 误差 S2R[vB4).
90.expected error 预期误差 C P#79=1
91.population 总体 fI1;&{f
92.sampling risk 抽样风险 mvgm o
93.non- sampling risk 非抽样风险 K|G$s
94.sampling unit 抽样单位 >.iw8#l
95.statistical sampling 统计抽样 iW?9oe
96.tolerable error 可容忍误差 RNdnlD#P
97.the risk of under reliance 信赖不足风险 +I <Sq_-
98.the risk of over reliance 信赖过度风险 T,uIA]
99.the risk of incorrect rejection 误拒风险 DH
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100. the risk of incorrect acceptance 误受风险 OD]J@m
101.working trial balance 试算平衡表 FZnHG;af
102.index and cross-referencing 索引和交叉索引 )!d1<p3
103.cash receipt 现金收入 doc
104.cash disbursement 现金支出 w4'K2 7
105.bank statement 银行对账单 ?X'*
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106.bank reconciliation 银行存款余额调节表 Qm#i"jvV
107.balance sheet date 资产负债表日 ^I{]Um:
108.net realizable value 可变现净值 AE&n^vdQW
109.storeroom 仓库 wP/9z(US
110.sale invoice 销售发票 2]9<%-=S
111.price list 价目表 1J"9r7\
112.positive confirmation request 积极式询证函 %20-^&zZ
113.negative confirmation request 消极式询证函 `5-#M/J
114.purchase requisition 请购单 ? ~Zrd
115.receiving report 验收报告 !)3s <{k#
116.gross margin 毛利 HiG/(<bs9O
117.manufacturing overhead 制造费用 a{*'pY(R0$
118.material requisition 领料单 A{2$hKqHi
119.inventory-taking 存货盘点 z4641q5'm
120.bond certificate 债券 ennz/'
121.stock certificate 股票 9Nu#&_2R
122.audit report 审计报告 " B
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123.entity 被审计单位 MNqyEc""
124.addressee of the audit report 审计报告的收件人 ZPsY0IzLo
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 |u"R(7N*
127.disclaimer of opinion 无法表示意见 K=x1mM+RK
128.adverse opinion 否定意见 )_e"Nd4
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A (1)ABC 作业基础成本计算 X&s\_jQ
A (2)absorbed overhead 已吸收制造费用 htYrv5q=M
A (3)absorption costing 吸收成本计算 FRt/{(jro
A (4)account 账户,报表 +g6j=%
A (5)accounting postulate 会计假设 .eNwC .8i
A (6)accounting series release 会计公告文件 8.Ef 5-m
A (7)accounting valuation 会计计价 0~b6
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A (8)account sale 承销清单 ~e<'t4
A (9)accountability concept 经营责任概念 'uACoME@
A (10)accountancy 会计职业 b*F~%K^i$
A (11)accountant 会计师 rg^\BUa-W,
A (12)accounting 会计 %C6zXiO"
A (13)agency cost 代理成本 "!Oh#Vf
A (14)accounting bases 会计基础 $a*Q).^
A (15)accounting manual 会计手册 (l8r>V
A (16)accounting period 会计期间 ,XG|oo-
A (17)accounting policies 会计方针 Cn;H@!8<s
A (18)accounting rate of return 会计报酬率 XjZao<?u
A (19)accounting reference date 会计参照日 @b*T4hwA.
A (20)accounting reference period 会计参照期间 X,EYa>RSy_
A (21)accrual concept 应计概念 PnIvk]"Ab
A (22)accrual expenses 应计费用 fyq]M_5
A (23)acid test ration 速动比率(酸性测试比率) +.#S[G
A (24)acquisition 购置 ws2j:B
A (25)acquisition accounting 收购会计 sx<
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A (26)activity based accounting 作业基础成本计算 n+\Cw`'<H
A (27)adjusting events 调整事项 bC4*w
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A (28)administrative expenses 行政管理费 8wpwJs&V
A (29)advice note 发货通知 4a.e
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A (30)amortization 摊销 mGpkM?Y"
A (31)analytical review 分析性检查 .V 3X#t
A (32)annual equivalent cost 年度等量成本法 hW!@$Ph
A (33)annual report and accounts 年度报告和报表 5@>4)dk\
A (34)appraisal cost 检验成本 <aSL
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A (35)appropriation account 盈余分配账户 'x,GI\;?
A (36)articles of association 公司章程细则 W3{<e"
A (37)assets 资产 1Q&WoJLfR
A (38)assets cover 资产保障 a EFe!_QY
A (39)asset value per share 每股资产价值 f-v ND'@
A (40)associated company 联营公司 n?e@):
A (41)attainable standard 可达标准 jU4)zN/`r
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A (42)attributable profit 可归属利润 )_Xxk_
A (43)audit 审计 (m3I#L
A (44)audit report 审计报告 *4hOCQ[
A (45)auditing standards 审计准则 !w#ru?L{
A (46)authorized share capital 额定股本 x#F
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A (47)available hours 可用小时 dJQ }{,+6
A (48)avoidable costs 可避免成本 }OP%p/eY
B (49)back-to-back loan 易币贷款 i_9Cc$Qh<
B (50)backflush accounting 倒退成本计算 ,LW(mdIe(
B (51)bad debts 坏帐 _]=TFz2O
B (52)bad debts ratio 坏帐比率 M89-*1
B (53)bank charges 银行手续费 +6#%P
B (54)bank overdraft 银行透支 >xU72l#5
B (55)bank reconciliation 银行存款调节表 qtdxMX]iR
B (56)bank statement 银行对账单 K.#,O+-Kg`
B (57)bankruptcy 破产 ~aqT~TL_
B (58)basis of apportionment 分摊基础 D,GPn%Wqi
B (59)batch 批量 e"o6C\c
B (60)batch costing 分批成本计算 @wEKCn|}o
B (61)beta factor B(市场)风险因素 zO).<xIq+
B (62)bill 账单 ^T}}4I_Y
B (63)bill of exchange 汇票 XUQW;H
B (64)bill of landing 提单 G%j/eTTf
B (65)bill of materials 用料预计单 k}I5x1>&
B (66)bill payable 应付票据 wv7p,9Z[
B (67)bill receivable 应收票据 J:g<RZZ1
B (68)bin card 存货记录卡 MfNpQ: ]c\
B (69)bonus 红利 %2Xus9;k#
B (70)book-keeping 薄记 ~C/Yv&58
B (71)Boston classification 波士顿分类 M\\e e3Ih
B (72)breakeven chart 保本图 iL7-4Lv#
B (73)breakeven point 保本点 Cz=A{<^g
B (74)breaking-down time 复位时间 M9(ez7Z
B (75)budget 预算 dJ%wVY0z=
B (76)budget center 预算中心 "q9~C
B (77)budget cost allowance 预算成本折让 >YJ8u{Z{o
B (78)budget manual 预算手册 @O}IrC!bf
B (79)budget period 预算期间 so?pA@O
B (80)budgetary control 预算控制 pIZLGsu[
B (81)budgeted capacity 预算生产能力 TdNuD V
B (82)burden 制造费用 S.Wh4kMUe
B (83)business center 经营中心
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B (84)business entity 营业个体 HO%E-5b9
B (85)business unit 经营单位 pPi YPfs
B (86)buy-out management 管理性购买产权 #L@} .Giz
B (87)by-product 副产品 Wz6]*P`qv
C (88)called-up share capital 催缴股本 ;xW8Z<\-
C (89)capacity 生产能力 !F0rd9
C (90)capacity ratios 生产能力比率 Gsds!z$
C (91)capital 资本 2y9:'c|
C (92)capital assets pricing model资本资产计价模式 8X}^~ e
C (93)capital commitment 承诺资本 >zPO>.?h7T
C (94)capital employed 已运用的资本 p|&ZJ@3
C (95)capital expenditure 资本支出 _Hz~HoNU
C (96)capital expenditureauthorization 资本支出核准 PtVo7zOye
C (97)capital expenditure control 资本支出控制 N5q}::Odc
C (98)capital expenditure proposal资本支出申请 71k!k&Im
C (99)capital funding planning 资本基金筹集计划 Fe_::NVvk
C (100)capital gain 资本收益 qy7hkq.uX
C (101)capital investment appraisal资本投资评估 bc3|;O
C (102)capital maintenance 资本保全 fs2mN1
C (103)capital resource planning 资本资源计划 H$NP1^5!
C (104)capital surplus 资本盈余 HpB!a,R6B
C (105)capital turnover 资本周转率 88 Fb1!a5Z
C (106)card 记录卡 2gQY8h8
C (107)cash 现金 Nk lz_]
C (108)cash account 现金账户 eVqM=%
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C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 ?o2;SY(-
C (111)cash flow 现金流量 c[(yU#@
C (112)cash discounted 现金贴现 E/"YId `A
C (113)cash flow budget 现金流量预算 WW@JVZxK
C (114)cash flow statement 现金流量表 P1(8U%
C (115)cash ledger 现金分类账 EpRXjz
C (116)cash limit 现金限额 /_NkB$&
C (117)CCA 现时成本会计 5xh!f%6
C (118)center 中心 Y5nz?a
C (119)changeover time 变更时间 e+NWmu{<_
C (120)chartered entity 特许经济个体 ^-gfib|VGe
C (121)cheque 支票 lTa1pp
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C (122)cheque register 支票登记薄 Xtuhc dzu[
C (123)coin analysis 零钱分类 gbY LA a
C (124)classification 分类 KotP
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C (125)clock card 工时卡 ggerh#
C (126)code 代码 <T(s\N5B=
C (127)commitment accounting 承诺确认会计 sx-EA&5-9k
C (128)common cost 共同成本 Y*5Z)h
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C (129)company limited byguarantee 有限担保责任公司 *
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C (130)company limited shares 股份有限公司 Dl0/-=L
C (131)competitive position 竞争能力状况 `)rg|~#k
C (132)concept 概念 lr9=OlH
C (133)conglomerate 跨行业企业 Wr]O
C (134)consistency concept 一致性概念 IkSX\*
C (135)consolidated accounts 合并报表 {F;,7Kn+l
C (136)consolidation accounting 合并会计 4 hL`=[AB
C (137)consortium 财团 6P0y-%[Gk
C (138)contingency plan 应急计划 TFBYY
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C (139)contingent liabilities 或有负债 J9g|#1G
C (140)continuous operation 连续生产 aXRv}WO$>k
C (141)contra 抵消 m,\i
C (142)contract cost 合同成本 CkRyzF
C (143)contract costing 合同成本计算 A{4Dzm !
C (144)contribution 贡献毛益 q]F4Lq(
C (145)contribution centre 贡献中心 l<u{6o
C (146)contribution chart 贡献图 v2IEJ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 }$^]dn@
C (148)contribution to salesration 贡献毛益对销售比率 $8jaapNm@
C (149)control 控制 5i^ `vmK
C (150)control account 控制帐户 [m~b[ZwES
C (151)control limits 控制限度 smQ4CLJ
C (152)controllability concept 可控制概念 aL88E
C (153)controllable cost 可控制成本 MK omq
C (154)conversion cost 加工成本 YkSuwx@5_q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0Xp
nbB~~I
C (156)corporate appraisal 公司评估 cN62M=**
C (157)corporate planning 公司计划 6hp{,8|D"m
C (158)corporate social reporting 公司社会报告 xcHen/4X
C (159)corporation 股份公司 ,Qat
C (160)cost 成本 'P+f|d[
C (161)cost account 成本帐户 Vre=%bGw
C (162)cost accounting 成本会计 `+oV/:Q3
C (163)cost accounting manual 成本手册
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C (164)cost accounts calendar 成本报表的日历时间 z9^c]U U)E
C (165)cost adjustment 成本调整 :lNg:r$4
C (166)cost allocation 成本分配 cvhlRI%6
C (167)cost apportionment 成本分摊 +e U`H[iu
C (168)cost attribution 成本归属 }6<)yW}U
C (169)cost audit 成本审计 >J.Qm0TY(
C (170)cost behaviour 成本性态 n;%y
C (171)cost benefit analysis 成本效益分析 8Bj4_!g
C (172)cost center 成本中心 kzMa+(fu
C (173)cost driver 成本动因