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注会《审计》英语常用词汇 b\}a
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1.audit 审计 l ubsL I
2.attestation 鉴证 aze#Cn,P}
3.credibility 可信赖程度 $vXY"-k
4.audit of financial statements 财务报表审计 s5@BVD'}E
5.agreed-upon procedures 执行商定程序 %HG+|)b
6.high levels of assurance 高水平保证 #g6 _)B=S
7.compilation 编制 K:U=Y$ x
8.reliability 可靠性 _;PQt" ]
9.relevance 相关性 v)du]
10.professional skepticism 职业谨慎 u<:uL
11.objectivity 客观性 eQ[akVM
k
12. professional competence 专业胜任能力 MM32\}Y6
13.Senior/CPA-in-charge 项目经理 G ky*EY
14.audit engagement letter 业务约定书 wMCMrv
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15.recurring audit 连续审计 y ~
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16.the client 委托人 g4WmUV#wp
17.change CPA 更换注册会计师 aftt^h
18.the existing CPA 现任注册会计师 bDvGFSAH
19.the successor CPA 后任注册会计师 U^7hw(}me
20.the preceding CPA前任注册会计师 viG= Ap.Th
21.issue the audit report 出具审计报告 7-B|B{]
22.expert 专家 4xW~@meNB
23.the board of directors 董事会 y05!-G:Y\
24.knowledge of the entity‘ s business 了解被审计单位情况 i<Ms2^
25.assess material misstatement risks评估重大错报风险 6Mc&=}bV
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 n8EKTuy
27.a general knowledge of —— 初步了解―――的情况 ]&]G
28.a more knowledge of—— 进一步了解的情况 Zl3l=x h
29.the prior year‘s working papers 以前年度工作底稿 k$%{w\?Jf
30.minutes of meeting 会议纪要 $R#_c}
31.business risks 经营风险 w~B1TfqNo
32.appropriateness 适当性 zdJPMNHg
33.accounting estimate 会计估计 ']2Vf]dB
34.management representations 管理层声明 X]}ai5
35.going concern assumption 持续经营假设 ??nT[bhQ
36.audit plan 审计计划 : _Y^o
37.significant audit areas 重点审计领域 -`q!mdA2
38.error 错误 oX)a6FXK>
39.fraud舞弊 9
q?knMt
40.modified or additional procedures 修改或追加审计程序 -btNwE6[.
41.misappropriation of assets 侵占资产 ]xvhUv!G
42.transactions without substance 虚假交易 l#cVQ_^"
43.unusual pressures 异常压力 &G%AQpDW5
44.the suspected noncompliance 涉嫌存在违法行为 g=D]=&H
45.materialiy 重要性 ,$Fh^KNo]
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 ',hoe
48.an acceptably low level 可接受水平 -!+i
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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 <IR@/b!,
50.misstatements or omissions 错报或漏报 LeN }Q
51.aggregate 总计 2f:h z
52.subsequent events 期后事项 :c]y/lQmV
53.adjust the financial statements 调整财务报表 Eo$l-Hl5=
54.perform additional audit procedures 实施追加的审计程序 \&vXp"-@
55.audit risk 审计风险 %GjG.11V,_
56.detection risk 检查风险 @GAj%MK$
57.inappropriate audit opinion 不适当的审计意见 _\4r~=`HQ
58.material misstatement 重大的错报 xqk(id\&
59.tolerable misstatement 可容忍错报 Jy:@&c
60.the acceptable level of detection risk 可接受的检查风险 $]?pAqU\
61.assessed level of material misstatement risk 重大错报风险的评估水平 xy>$^/[$
62.simall business 小规模企业 tz65Tn_M
63.accounting system 会计系统 ;,Vdj[W$>
64.test of control 控制测试 TCzz]?G]la
65.walk-through test 穿行测试 rMG[,:V
66.communication 沟通 !(bYh`Uy
67.flow chart 流程图 CPa+?__B
68.reperformance of internal control 重新执行 LGy62 y$
69.audit evidence 审计证据 L
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70.substantive procedures 实质性程序 bL<H$DB6
71.assertions 认定 d.ywH;
72.esistence 存在 hK4ww"-
73.occurrence 发生 7202N?a
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74.completeness 完整性 5Qg*j/z?
75.rights and obligations 权利和义务 :Dr4?6hdr
76.valuation and allocation 计价和分摊 :6C R~p
77.cutoff 截止
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78.accuracy 准确性 s7E %Et
79.classification 分类 q@1A2L\Om
80.inspection 检查 Pi[]k]XA\
81.supervision of counting 监盘 *C)m#[#:u
82.observation 观察 =WCE "X
83.confirmation 函证 B7A.~'=
84.computation 计算 w2 (}pz:
85.analytical procedures 分析程序 .nr%c*JUp
86.vouch 核对 sk5=$My
87.trace 追查 9&kY>M>z0
88.audit sampling 审计抽样 S%]4['Y
89.error 误差 h Q Att
90.expected error 预期误差 Mf"(P.GIS
91.population 总体 (
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92.sampling risk 抽样风险 :'t"kS
93.non- sampling risk 非抽样风险 QncjSaEE
94.sampling unit 抽样单位 ]Gm&Kn>
95.statistical sampling 统计抽样 iw(`7(*
96.tolerable error 可容忍误差 N+R{&v7=F%
97.the risk of under reliance 信赖不足风险 =*4^Dtp
98.the risk of over reliance 信赖过度风险 VKXB)-'L
99.the risk of incorrect rejection 误拒风险 %,N-M]Jf
100. the risk of incorrect acceptance 误受风险 KPK`C0mg@k
101.working trial balance 试算平衡表 ctgH/SU
102.index and cross-referencing 索引和交叉索引 |[V6R\l39
103.cash receipt 现金收入 7}=MVp] )S
104.cash disbursement 现金支出 M(^IRI-
105.bank statement 银行对账单 qyE*?73W
106.bank reconciliation 银行存款余额调节表 5
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107.balance sheet date 资产负债表日 Exi#@-
108.net realizable value 可变现净值 B
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109.storeroom 仓库 VF-[O
110.sale invoice 销售发票 UBwYwm0
111.price list 价目表 T2T?)_f /
112.positive confirmation request 积极式询证函 $H,9GIivD
113.negative confirmation request 消极式询证函 ,E(M<n|.
114.purchase requisition 请购单 ,;=
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115.receiving report 验收报告 H'2o84$
116.gross margin 毛利 6>d3*
117.manufacturing overhead 制造费用 H/#WpRg
118.material requisition 领料单 ^> d"D
119.inventory-taking 存货盘点 s;[64ca]Q
120.bond certificate 债券 >vfLlYx
121.stock certificate 股票 C5^N)-]"
122.audit report 审计报告 a'G[!"
123.entity 被审计单位 H,fVF837
124.addressee of the audit report 审计报告的收件人 e $5s],,n
125.unqualified opinion 无保留意见 xUs1-O1i
126.qualified opinion 保留意见 B8-Y)u1G
127.disclaimer of opinion 无法表示意见 VDy_s8Z#
128.adverse opinion 否定意见 /3`fO^39Ta
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A (1)ABC 作业基础成本计算 y{qKb:~wv
A (2)absorbed overhead 已吸收制造费用 nqujT8
A (3)absorption costing 吸收成本计算 O%s?64^U
A (4)account 账户,报表 ]FO)U
A (5)accounting postulate 会计假设 g>Kh? (
A (6)accounting series release 会计公告文件 k{C|{m
A (7)accounting valuation 会计计价 C'0=eel[
A (8)account sale 承销清单 I*
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A (9)accountability concept 经营责任概念 hrnY0
A (10)accountancy 会计职业 oO,"B8a
A (11)accountant 会计师 *&yt;|y
A (12)accounting 会计 /\uW[mt
A (13)agency cost 代理成本 {&Sr<d5
A (14)accounting bases 会计基础 Js8d{\0\
A (15)accounting manual 会计手册 ;hU~nj+{
A (16)accounting period 会计期间 Z|Xv_Xo|4
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 T_?,?
A (19)accounting reference date 会计参照日 so\8.(7n
A (20)accounting reference period 会计参照期间 c:z<8#A}
A (21)accrual concept 应计概念 V_7QWIdiy>
A (22)accrual expenses 应计费用 N u9+b"Wr
A (23)acid test ration 速动比率(酸性测试比率) lF1ieg"i M
A (24)acquisition 购置 qeZ*!H6-
A (25)acquisition accounting 收购会计 3MFb\s&Fq
A (26)activity based accounting 作业基础成本计算 +QVe -
A (27)adjusting events 调整事项 B6a
A (28)administrative expenses 行政管理费 syLpnNx=
A (29)advice note 发货通知 C")NNs=
A (30)amortization 摊销 Q|J$R
A (31)analytical review 分析性检查 XB-l[4?
A (32)annual equivalent cost 年度等量成本法 BnLE+X
A (33)annual report and accounts 年度报告和报表 ~C2[5r{So
A (34)appraisal cost 检验成本 0(dXU\Y
A (35)appropriation account 盈余分配账户 t12 xPtN1
A (36)articles of association 公司章程细则 *6%r2l'kZ
A (37)assets 资产 f)K1j{TZ
A (38)assets cover 资产保障 'gwh:8Xc
A (39)asset value per share 每股资产价值 <swYo<?J#
A (40)associated company 联营公司 .EQ1r7
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A (41)attainable standard 可达标准 (|<.7K N
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A (42)attributable profit 可归属利润 UK xeN[fv
A (43)audit 审计 9gokTFoN
A (44)audit report 审计报告 s\dF7/b
A (45)auditing standards 审计准则 Fs EPM"&?h
A (46)authorized share capital 额定股本 Syj7K*,%bZ
A (47)available hours 可用小时 K Z)p\p<1
A (48)avoidable costs 可避免成本 BAS3&f A
B (49)back-to-back loan 易币贷款 x,SzZ)l-9
B (50)backflush accounting 倒退成本计算 BWN[
>H %S
B (51)bad debts 坏帐 (Q09$
B (52)bad debts ratio 坏帐比率 Xz, sL
B (53)bank charges 银行手续费 Pa!r*(M)C
B (54)bank overdraft 银行透支 PH}^RR{H[
B (55)bank reconciliation 银行存款调节表 q9&d24|
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 /P/S0
B (58)basis of apportionment 分摊基础 MzsDDP+h
B (59)batch 批量 u*$ 1e
B (60)batch costing 分批成本计算 :2fz4n0{/
B (61)beta factor B(市场)风险因素 ES#K'Lf
B (62)bill 账单 oLXQ#{([
B (63)bill of exchange 汇票 !mX 2
B (64)bill of landing 提单 }~RH!Q1
B (65)bill of materials 用料预计单 {s=$.Kg
B (66)bill payable 应付票据 "K8<X
B (67)bill receivable 应收票据 YbrsX
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B (68)bin card 存货记录卡
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B (69)bonus 红利 kOGpe'bV
B (70)book-keeping 薄记 vO)nqtw
B (71)Boston classification 波士顿分类 Y`u.P(7#
B (72)breakeven chart 保本图 `" E |
B (73)breakeven point 保本点 {]}}rx'|P
B (74)breaking-down time 复位时间 !.'@3-w]
B (75)budget 预算 >_y>["u6J#
B (76)budget center 预算中心 m"!!)
B (77)budget cost allowance 预算成本折让 ;ml;{<jI
B (78)budget manual 预算手册 P==rY5+s`
B (79)budget period 预算期间 '%
>$\Lv
B (80)budgetary control 预算控制 K/y#hP
B (81)budgeted capacity 预算生产能力 'l
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B (82)burden 制造费用 @Kd lX>i
B (83)business center 经营中心 TY,w3E_
B (84)business entity 营业个体 uSs~P%@6|
B (85)business unit 经营单位 TWC^M{e
B (86)buy-out management 管理性购买产权 G!54 e
B (87)by-product 副产品 ~T')s-,l,:
C (88)called-up share capital 催缴股本 pt;kN&A^
C (89)capacity 生产能力 ) tGC&l+?/
C (90)capacity ratios 生产能力比率 i>S
/W!F
C (91)capital 资本 P(W7,GD,k
C (92)capital assets pricing model资本资产计价模式 =^P<D&%q
C (93)capital commitment 承诺资本 a<[@p
C (94)capital employed 已运用的资本 cvbv\G'aT
C (95)capital expenditure 资本支出 eD* "#O)W
C (96)capital expenditureauthorization 资本支出核准 hIw<gb4J%
C (97)capital expenditure control 资本支出控制 ~<pGiW'w5
C (98)capital expenditure proposal资本支出申请 C,w$)x5kls
C (99)capital funding planning 资本基金筹集计划 `n7z+
C (100)capital gain 资本收益 ,2)LH'Xx
C (101)capital investment appraisal资本投资评估 }Y5Sf"~M
C (102)capital maintenance 资本保全 <3QE3;4
C (103)capital resource planning 资本资源计划 o_<o8!]l"
C (104)capital surplus 资本盈余 EeKEw
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C (105)capital turnover 资本周转率 =@m|g )
C (106)card 记录卡 ~_SV`io
C (107)cash 现金 KX9+*YY,
C (108)cash account 现金账户 ?0+D1w
C (109)cash book 现金账薄 ;h3uMUCml
C (110)cash cow 金牛产品 7 [55
C (111)cash flow 现金流量 lhx6+w
C (112)cash discounted 现金贴现 xv9Z~JwH
C (113)cash flow budget 现金流量预算 p~28?lYv
C (114)cash flow statement 现金流量表 38%]GQ
C (115)cash ledger 现金分类账 ~l-Q0wg
C (116)cash limit 现金限额 fw_V'l#\
C (117)CCA 现时成本会计 8@!/%"Kt2
C (118)center 中心 (?&X<=|"
C (119)changeover time 变更时间 a[)in ,3
C (120)chartered entity 特许经济个体 v\t$. _at
C (121)cheque 支票 3a_S-&?X
C (122)cheque register 支票登记薄 0vUX^<
C (123)coin analysis 零钱分类 _ 9Tv*@
C (124)classification 分类 LN?fw
C (125)clock card 工时卡 U\y];\~H
C (126)code 代码 VZJs@qx:Z
C (127)commitment accounting 承诺确认会计 H;}V`}c<`
C (128)common cost 共同成本 }(dhXOf\q
C (129)company limited byguarantee 有限担保责任公司 :h N*
C (130)company limited shares 股份有限公司 -.1x! ~.jX
C (131)competitive position 竞争能力状况 (M6B$:
C (132)concept 概念 0W9,uC2:N
C (133)conglomerate 跨行业企业 uA:|#mO
C (134)consistency concept 一致性概念 IyYC).wU}
C (135)consolidated accounts 合并报表 dV8mI,h
C (136)consolidation accounting 合并会计 m"~$JA u
C (137)consortium 财团 )=;0
C (138)contingency plan 应急计划 ./)A6O*#
C (139)contingent liabilities 或有负债 ]~ )FMWQz-
C (140)continuous operation 连续生产 AU$W=Z*
C (141)contra 抵消 I1
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C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 %K
/=7
C (144)contribution 贡献毛益 YQiTx)_
C (145)contribution centre 贡献中心 v-X1if1%
C (146)contribution chart 贡献图 yEy
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 rFSLTbTf
C (148)contribution to salesration 贡献毛益对销售比率 R|ViLt y
C (149)control 控制 Ezm ~SY
C (150)control account 控制帐户 :p(3Ap2TY
C (151)control limits 控制限度 m
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C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 Ej
ip%m
C (154)conversion cost 加工成本 7Xm pq&g
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 I)]wi%
C (156)corporate appraisal 公司评估 6YQ&+4
C (157)corporate planning 公司计划 .#6Dad=S*
C (158)corporate social reporting 公司社会报告 &n6mXFF#>P
C (159)corporation 股份公司 2r"-X
C (160)cost 成本 //\ORJd
C (161)cost account 成本帐户 d
/jO~+jP
C (162)cost accounting 成本会计 q*\#HC
C (163)cost accounting manual 成本手册 Xp{+){Iu
C (164)cost accounts calendar 成本报表的日历时间 <jQ?l%\
C (165)cost adjustment 成本调整 j{IAZs#@>
C (166)cost allocation 成本分配 hJ>{`Tw
C (167)cost apportionment 成本分摊 R>To
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C (168)cost attribution 成本归属 $OHY^IE(
C (169)cost audit 成本审计
|%g^6RN
C (170)cost behaviour 成本性态 k ;R*mg*K
C (171)cost benefit analysis 成本效益分析 pN&5vu30
C (172)cost center 成本中心 OA_:_%a(
C (173)cost driver 成本动因