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注会《审计》英语常用词汇 R TpNxr{[
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1.audit 审计 E6ZkO/
2.attestation 鉴证 P_w4
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3.credibility 可信赖程度 YWvD+
4.audit of financial statements 财务报表审计 kS8?N`2}LV
5.agreed-upon procedures 执行商定程序 &9fQW?Czs
6.high levels of assurance 高水平保证 YO$D-
7.compilation 编制 N+@ Ff3M
8.reliability 可靠性 vg1JN"S[
9.relevance 相关性 owQ,op#
10.professional skepticism 职业谨慎 ninWnQq
11.objectivity 客观性 q\]X1N
12. professional competence 专业胜任能力 $`55 E(
13.Senior/CPA-in-charge 项目经理 N)GHQlgH
14.audit engagement letter 业务约定书 L*tfYonq
15.recurring audit 连续审计 Dzf\m>H[
16.the client 委托人 6]Is"3ca
17.change CPA 更换注册会计师 )N8bOI
18.the existing CPA 现任注册会计师 fg3Jv*
19.the successor CPA 后任注册会计师 {MSE
}|A\V
20.the preceding CPA前任注册会计师 o3/o2[s
21.issue the audit report 出具审计报告 YLGE{bS
22.expert 专家 [I3Nu8
23.the board of directors 董事会 "`V@?+3
24.knowledge of the entity‘ s business 了解被审计单位情况 tVEe) QX
25.assess material misstatement risks评估重大错报风险 Xt<1b
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 2&>t,
;v@
27.a general knowledge of —— 初步了解―――的情况 R`Z"ey@C
28.a more knowledge of—— 进一步了解的情况 d#a/J.Z$A
29.the prior year‘s working papers 以前年度工作底稿 )q-NE)
30.minutes of meeting 会议纪要 A5TSbW']+5
31.business risks 经营风险 1o%#kf
32.appropriateness 适当性 $Gv@lZ@=
33.accounting estimate 会计估计 E|"SMA,
34.management representations 管理层声明 94BH{9b5
35.going concern assumption 持续经营假设 =g9n =spAn
36.audit plan 审计计划 {pIh/0
37.significant audit areas 重点审计领域 R~kO5jpW
38.error 错误 C$TU
TS
39.fraud舞弊 iX]OF.:
40.modified or additional procedures 修改或追加审计程序 z R?R,k)m
41.misappropriation of assets 侵占资产 3ai[ r
42.transactions without substance 虚假交易
Rzg;GH
43.unusual pressures 异常压力 mi7?t/D1Z
44.the suspected noncompliance 涉嫌存在违法行为 <@KIDZYC
45.materialiy 重要性 p%>sc
46.exceed the materiality level 超过重要性水平 aC\f;&P>
47.approach the materiality level 接近重要性水平 @6>Q&GYqt
48.an acceptably low level 可接受水平 ~3?-l/ $
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 '7sf)0\:<p
50.misstatements or omissions 错报或漏报 WJhTU@'
51.aggregate 总计 rM
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$
52.subsequent events 期后事项 4 k<o
53.adjust the financial statements 调整财务报表 IDH~nMz
54.perform additional audit procedures 实施追加的审计程序 :^3 )[.m
55.audit risk 审计风险 kg]6q T;Y
56.detection risk 检查风险 E(4c&
57.inappropriate audit opinion 不适当的审计意见 a+cMXMf
58.material misstatement 重大的错报 KHML!f=mu
59.tolerable misstatement 可容忍错报 (yqe4
60.the acceptable level of detection risk 可接受的检查风险 ["EXSptB
61.assessed level of material misstatement risk 重大错报风险的评估水平 C!*!n^qA
62.simall business 小规模企业 @F<{/|P
63.accounting system 会计系统 FfJ;r'eGs
64.test of control 控制测试 EVX3uC}{
65.walk-through test 穿行测试 ?n`m
66.communication 沟通 Y7}Tuy dC
67.flow chart 流程图 &<BBPn@\
68.reperformance of internal control 重新执行 Bdt6 w(`^
69.audit evidence 审计证据 51
q|-d
70.substantive procedures 实质性程序 o:AfEoH"~
71.assertions 认定 @./h$]6
72.esistence 存在 5
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73.occurrence 发生 1 P
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74.completeness 完整性 >>P5 4|&
75.rights and obligations 权利和义务 7EE{*}?0E
76.valuation and allocation 计价和分摊 Q6qW?*Y
77.cutoff 截止 sE% $]Jp
78.accuracy 准确性 RhE~-b[X
79.classification 分类 q,,
80.inspection 检查 SV>tw`2
81.supervision of counting 监盘 90<g=B
82.observation 观察 q*3OWr
83.confirmation 函证 v745FIy<
84.computation 计算 |:1{B1sqA
85.analytical procedures 分析程序 ,0W^"f.g{m
86.vouch 核对 ^<CVQ8R7
87.trace 追查 +lx&$mr?
88.audit sampling 审计抽样 t@qf/1
89.error 误差 oFWb.t9<
90.expected error 预期误差 ]u|fLK.|
91.population 总体 3PNdc}h
92.sampling risk 抽样风险 F^u12R)
93.non- sampling risk 非抽样风险 +-!E%$
94.sampling unit 抽样单位 Q1,sjLO-a
95.statistical sampling 统计抽样 >$4#G)s
96.tolerable error 可容忍误差 bC<W7qf]}
97.the risk of under reliance 信赖不足风险 R/hIXO
98.the risk of over reliance 信赖过度风险 .G O0xn
m
99.the risk of incorrect rejection 误拒风险 [s(D==8
100. the risk of incorrect acceptance 误受风险 Jl/w P
101.working trial balance 试算平衡表 puC91
102.index and cross-referencing 索引和交叉索引 Y %"Ji[
103.cash receipt 现金收入 MVYd\)\o
104.cash disbursement 现金支出 gg
/`{
105.bank statement 银行对账单 !T`oHs
106.bank reconciliation 银行存款余额调节表 ^e.-Ji
107.balance sheet date 资产负债表日 .e~"+Pe6b
108.net realizable value 可变现净值 L'
= \|r
109.storeroom 仓库 BO[:=x`
110.sale invoice 销售发票 /|0-O''
111.price list 价目表 jc5[r;#
112.positive confirmation request 积极式询证函 3Qy@^"
113.negative confirmation request 消极式询证函 za_b jE
114.purchase requisition 请购单 = s&Rk~2b/
115.receiving report 验收报告 +hyOc|5
116.gross margin 毛利 m{/7)2.
117.manufacturing overhead 制造费用 oW3"J6,S
118.material requisition 领料单 ax&
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119.inventory-taking 存货盘点 6cH8Jr _
120.bond certificate 债券 `z|0O
121.stock certificate 股票 %O"8|ZG9{
122.audit report 审计报告 80=0S^gEZ
123.entity 被审计单位 Ir9GgB
124.addressee of the audit report 审计报告的收件人 \2\{c1df
125.unqualified opinion 无保留意见 |toP86
126.qualified opinion 保留意见 n>Ff tVZNJ
127.disclaimer of opinion 无法表示意见 ){;XI2
128.adverse opinion 否定意见 _ \D%
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A (1)ABC 作业基础成本计算 n4K!Wv&u
A (2)absorbed overhead 已吸收制造费用 [X
(4( 1i
A (3)absorption costing 吸收成本计算 U$OZkHA[
A (4)account 账户,报表 (> al-vZ6A
A (5)accounting postulate 会计假设 =Hi@q
"
A (6)accounting series release 会计公告文件 ]\(8d[4
A (7)accounting valuation 会计计价 WXQ@kQD
A (8)account sale 承销清单 Un6R)MVT
A (9)accountability concept 经营责任概念 6r)P&J
A (10)accountancy 会计职业 ./YR8 #,
A (11)accountant 会计师 ^tB1Nu%
A (12)accounting 会计 I|@+O#
A (13)agency cost 代理成本 kaBjA*
A (14)accounting bases 会计基础 kKX' Y+
A (15)accounting manual 会计手册 p*
>z:=
A (16)accounting period 会计期间 qRt! kWW
A (17)accounting policies 会计方针 -k'<6op
A (18)accounting rate of return 会计报酬率 )^j_O^T5
A (19)accounting reference date 会计参照日 @oXGa>Ru
A (20)accounting reference period 会计参照期间 /R#zu_i
A (21)accrual concept 应计概念 vSgT36ZF
A (22)accrual expenses 应计费用 ?
#K|l*
A (23)acid test ration 速动比率(酸性测试比率) ~7]V^tG
A (24)acquisition 购置 &2tfj(ms
A (25)acquisition accounting 收购会计 a|ufm^F
A (26)activity based accounting 作业基础成本计算 zx.qN
A (27)adjusting events 调整事项 B8@mL-Z-;
A (28)administrative expenses 行政管理费 cAWn*%
A (29)advice note 发货通知 nS+Rbhs
A (30)amortization 摊销 UC!mp?
A (31)analytical review 分析性检查 oTw!#Re)
A (32)annual equivalent cost 年度等量成本法 v] m/$X2
A (33)annual report and accounts 年度报告和报表 'a~@q~!
A (34)appraisal cost 检验成本 pj>R9zpn_
A (35)appropriation account 盈余分配账户 yJA~4
A (36)articles of association 公司章程细则 ].d2C J'
A (37)assets 资产 -C=0Pg]ga
A (38)assets cover 资产保障 E>~R P^?Uz
A (39)asset value per share 每股资产价值 ) c@gRb~
A (40)associated company 联营公司 \]X.f&u
A (41)attainable standard 可达标准 &jqaW2
T+Oqd\05.+
A (42)attributable profit 可归属利润 ,-UF5U
A (43)audit 审计 vW+6_41ZM
A (44)audit report 审计报告 +3v)@18B1
A (45)auditing standards 审计准则 `|t,Uc|7!
A (46)authorized share capital 额定股本 Kd\0nf6
A (47)available hours 可用小时 iJs~NLCgVu
A (48)avoidable costs 可避免成本 I7ao2aS
B (49)back-to-back loan 易币贷款 ]J7qsMw
B (50)backflush accounting 倒退成本计算 !cW rB9
B (51)bad debts 坏帐 y{<e4{
!
B (52)bad debts ratio 坏帐比率 :'%6
B (53)bank charges 银行手续费 G%W9?4_K
B (54)bank overdraft 银行透支 A7p4M?09
B (55)bank reconciliation 银行存款调节表 N`8K1{>BH
B (56)bank statement 银行对账单 FYAEM!dyy
B (57)bankruptcy 破产 Eb3 ZM#
B (58)basis of apportionment 分摊基础 "{0G,tdA
B (59)batch 批量 5y#,z`S
B (60)batch costing 分批成本计算 B,>02EZ
B (61)beta factor B(市场)风险因素 kg/ B<w'
B (62)bill 账单 &#p1ogf:
B (63)bill of exchange 汇票 hx$]fvDevD
B (64)bill of landing 提单 [,=?e
B (65)bill of materials 用料预计单 sI>w#1.m/&
B (66)bill payable 应付票据 (:oF\
B (67)bill receivable 应收票据 j7I=2xnTWu
B (68)bin card 存货记录卡 @6
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B (69)bonus 红利 <A3%182
B (70)book-keeping 薄记 P
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B (71)Boston classification 波士顿分类 Cfi{%,em
B (72)breakeven chart 保本图 (,Y[2_Zv
B (73)breakeven point 保本点 (i&+= +"wn
B (74)breaking-down time 复位时间 AL]gK)R
B (75)budget 预算 f:;-ZkIU ?
B (76)budget center 预算中心 G]lGoa}]`u
B (77)budget cost allowance 预算成本折让 osp~)icun
B (78)budget manual 预算手册 }">r0v!3
B (79)budget period 预算期间 Ev fvU:z
B (80)budgetary control 预算控制 *>m[ZJd %=
B (81)budgeted capacity 预算生产能力 y0%@^^-Ru
B (82)burden 制造费用 [LVXXjkFI
B (83)business center 经营中心 j0l,1=^>l
B (84)business entity 营业个体 xm m,-u
B (85)business unit 经营单位 /~LE1^1&U
B (86)buy-out management 管理性购买产权 ing'' _
B (87)by-product 副产品 ?2@^O=I
C (88)called-up share capital 催缴股本 SioeIXU
C (89)capacity 生产能力 `YOYC
C (90)capacity ratios 生产能力比率 0]d;)_`@
C (91)capital 资本 [$dVs16K
C (92)capital assets pricing model资本资产计价模式 U9
iI2$
C (93)capital commitment 承诺资本 |MNSIb&,W
C (94)capital employed 已运用的资本 w2B)$u
C (95)capital expenditure 资本支出 N&8$tJ(hhx
C (96)capital expenditureauthorization 资本支出核准 196aYLE
C (97)capital expenditure control 资本支出控制 9<mMU:
C (98)capital expenditure proposal资本支出申请 Ym'h
vK
C (99)capital funding planning 资本基金筹集计划 {"o9pIh{~
C (100)capital gain 资本收益 J/]%zwDwS
C (101)capital investment appraisal资本投资评估 QqM[W/&R
C (102)capital maintenance 资本保全 d1~#@6CIz
C (103)capital resource planning 资本资源计划 F^l1WX6
C (104)capital surplus 资本盈余 &h:4TaD
C (105)capital turnover 资本周转率 KhjC'CU,
C (106)card 记录卡 Dk
`&tr
C (107)cash 现金 7L~*%j
C (108)cash account 现金账户 [6VB&
C (109)cash book 现金账薄 ay8]"sa
C (110)cash cow 金牛产品 rPk|2l,E,3
C (111)cash flow 现金流量 V.B@@ ;
C (112)cash discounted 现金贴现 ! ._q8q\
C (113)cash flow budget 现金流量预算 zTng]Mvx
C (114)cash flow statement 现金流量表 &8IBf8
C (115)cash ledger 现金分类账 Xi="gxp$%
C (116)cash limit 现金限额 9p_?t'&>q
C (117)CCA 现时成本会计 p?gm=b#
C (118)center 中心 !2t7s96
C (119)changeover time 变更时间 )z
L@h
C (120)chartered entity 特许经济个体 '_v~+
C (121)cheque 支票 BA\aV
hmx
C (122)cheque register 支票登记薄 {!Qu(%
C (123)coin analysis 零钱分类 ;Gr
{
C (124)classification 分类 hBU)gP75
C (125)clock card 工时卡 %lCZ7z2o
C (126)code 代码 m]qw8BoU`F
C (127)commitment accounting 承诺确认会计 gWj-@o\
C (128)common cost 共同成本 /WQ.,a
C (129)company limited byguarantee 有限担保责任公司 ;L-=z]IR,
C (130)company limited shares 股份有限公司 ~"+"6zg
C (131)competitive position 竞争能力状况 J[}H^FR
C (132)concept 概念 R3B+vLGX
C (133)conglomerate 跨行业企业 oN032o?S
C (134)consistency concept 一致性概念 8lQ}-8
C (135)consolidated accounts 合并报表 <8WFaP3,
C (136)consolidation accounting 合并会计 UytMnJ88
C (137)consortium 财团 'jt7H{M
C (138)contingency plan 应急计划 %+*=Vr
C (139)contingent liabilities 或有负债 |~Dl<#58
C (140)continuous operation 连续生产 NK|UeL7ght
C (141)contra 抵消 =Jm[1Mgt
C (142)contract cost 合同成本 t:10
C (143)contract costing 合同成本计算 ;!<}oZp{
C (144)contribution 贡献毛益 xmg
3,bO
C (145)contribution centre 贡献中心 ytttF5-
C (146)contribution chart 贡献图 '| i?-(
f)
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
7)2K6<q
C (148)contribution to salesration 贡献毛益对销售比率 2yA)SGri
C (149)control 控制 bZxN]6_
C (150)control account 控制帐户 ]N'3jf`W
C (151)control limits 控制限度 zQ,rw[C"W
C (152)controllability concept 可控制概念 =E9\fRGU
C (153)controllable cost 可控制成本
Lt*P&
C (154)conversion cost 加工成本 B4.:
9Od3
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4aO/^Hl
C (156)corporate appraisal 公司评估 i{^T;uAE
C (157)corporate planning 公司计划 d:)#-x*h7
C (158)corporate social reporting 公司社会报告 HzTmNm)
C (159)corporation 股份公司 a=2.Y?
C (160)cost 成本 s%:fZ7y
C (161)cost account 成本帐户 T;6M UmyC
C (162)cost accounting 成本会计 |62` {+
C (163)cost accounting manual 成本手册 4!
dc/K
C (164)cost accounts calendar 成本报表的日历时间
VWft/2p~
C (165)cost adjustment 成本调整 nCY kUDnZ
C (166)cost allocation 成本分配 [=K
lDfU=
C (167)cost apportionment 成本分摊 &M13F>!
C (168)cost attribution 成本归属 $d*9]M4
C (169)cost audit 成本审计 8w5}9}xF
C (170)cost behaviour 成本性态 ]oP1c-GEk
C (171)cost benefit analysis 成本效益分析 +d3|Up8=
C (172)cost center 成本中心 /l$enexSt
C (173)cost driver 成本动因