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注会《审计》英语常用词汇 "2h5m4
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1.audit 审计 #J+\DhDEPO
2.attestation 鉴证 jA2ofC
3.credibility 可信赖程度 e?)yb^7K
4.audit of financial statements 财务报表审计 F7uhuqA]N
5.agreed-upon procedures 执行商定程序 E:Y:X~vy
6.high levels of assurance 高水平保证 o5#,\Y[ g
7.compilation 编制 >5i ?JUZ
8.reliability 可靠性 0^>E`/
9.relevance 相关性 3#9M2O\T
10.professional skepticism 职业谨慎 Kcn\g.
11.objectivity 客观性 n.;3X
12. professional competence 专业胜任能力 fI[dhd6
13.Senior/CPA-in-charge 项目经理 $i&\\QNn
14.audit engagement letter 业务约定书 K%<GU1]-]
15.recurring audit 连续审计 X'2Gi
16.the client 委托人 -~'kP /E^
17.change CPA 更换注册会计师 Orc>.~+f%A
18.the existing CPA 现任注册会计师 &9h
19.the successor CPA 后任注册会计师 Ao!=um5D J
20.the preceding CPA前任注册会计师 wrK#lh2
21.issue the audit report 出具审计报告 kt<@H11
22.expert 专家 1OPfRDn.bk
23.the board of directors 董事会 l-=e62I{=|
24.knowledge of the entity‘ s business 了解被审计单位情况 t|".=3%G
25.assess material misstatement risks评估重大错报风险
H8"tbU
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Et0&E
27.a general knowledge of —— 初步了解―――的情况 i -V0Lm/
28.a more knowledge of—— 进一步了解的情况 Z`"n:
'&
29.the prior year‘s working papers 以前年度工作底稿 Ey= 4 b
30.minutes of meeting 会议纪要 "sIN86pCs
31.business risks 经营风险 ]84YvpfW
32.appropriateness 适当性 QZYM9a>
33.accounting estimate 会计估计 #[(0tc/
34.management representations 管理层声明
jr
dtd6b}
35.going concern assumption 持续经营假设 #?5
VsD8
36.audit plan 审计计划 T;%+ ]:w<
37.significant audit areas 重点审计领域 V"U~Q=`K
38.error 错误 j5A\y^Kv
39.fraud舞弊 (T2<!&0 @
40.modified or additional procedures 修改或追加审计程序 xx}'l:}2]
41.misappropriation of assets 侵占资产 |>[
X<>m
42.transactions without substance 虚假交易 OM
xxI 6h
43.unusual pressures 异常压力 :`j"Sj!t3
44.the suspected noncompliance 涉嫌存在违法行为 *U2Ck<"]
45.materialiy 重要性 j~Ff
/O
46.exceed the materiality level 超过重要性水平 DMRs}Yz6
47.approach the materiality level 接近重要性水平 u4xA'X'~R
48.an acceptably low level 可接受水平 3_@G{O)e
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 _BCT.ual
50.misstatements or omissions 错报或漏报 OT"lP(,
51.aggregate 总计 n_ OUWvs
52.subsequent events 期后事项 o+R. u}|
53.adjust the financial statements 调整财务报表 @]yQJuXA&Z
54.perform additional audit procedures 实施追加的审计程序 !zl/0o
55.audit risk 审计风险 i|[S5QXCh
56.detection risk 检查风险 hXBqz9
57.inappropriate audit opinion 不适当的审计意见 }"g@E-]N
58.material misstatement 重大的错报 r$Kh3EEF`E
59.tolerable misstatement 可容忍错报 hiT9H5 6>
60.the acceptable level of detection risk 可接受的检查风险 :
hi$}xHa
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~m
W>_[RT;
62.simall business 小规模企业 Wa
@6VY
63.accounting system 会计系统 rHR5,N:
64.test of control 控制测试 wN$uX#W|
65.walk-through test 穿行测试 R2 'C s
66.communication 沟通 %9cqJ]S
67.flow chart 流程图 Rf&^th}TH
68.reperformance of internal control 重新执行 ]IL3 $eR
69.audit evidence 审计证据 C[^a/P`i
70.substantive procedures 实质性程序 FP0<-9DO
71.assertions 认定 s 0 =@ &/
72.esistence 存在 H74NU_
73.occurrence 发生 vs*_;vx
74.completeness 完整性 YL_!#<k@
75.rights and obligations 权利和义务 [UUM^!1
76.valuation and allocation 计价和分摊 Di]Iy
77.cutoff 截止 P2s^=J0
@
78.accuracy 准确性 CAcOWwDm
79.classification 分类 HP1X\h!Ke
80.inspection 检查 <$Xn:B<H
81.supervision of counting 监盘 u_$6LEp-
82.observation 观察 FC|y'j 0
83.confirmation 函证 9L UP{(uq
84.computation 计算 Yf%[6Y{
85.analytical procedures 分析程序 ~0:$G?fz
86.vouch 核对 k0Oc,P`'*
87.trace 追查 ">v_uq a
88.audit sampling 审计抽样 t(Cq(.u`:
89.error 误差
9QO!vx
90.expected error 预期误差 j>0SE
91.population 总体 9~*_(yjF
92.sampling risk 抽样风险 1mkQ"E4
93.non- sampling risk 非抽样风险 rl_1),J\qG
94.sampling unit 抽样单位 .l" _K
95.statistical sampling 统计抽样 LKoM\g(
96.tolerable error 可容忍误差 xQcMQ{&;
97.the risk of under reliance 信赖不足风险 =D;UMSf
98.the risk of over reliance 信赖过度风险 xNkwTDN5
99.the risk of incorrect rejection 误拒风险 .'+|>6eU
100. the risk of incorrect acceptance 误受风险 BUboP?#%)
101.working trial balance 试算平衡表 A_8`YN"Xk
102.index and cross-referencing 索引和交叉索引 `-E.n'+
103.cash receipt 现金收入 &St~!y6M?
104.cash disbursement 现金支出 SvCK;$:
105.bank statement 银行对账单 X_EC:GU
106.bank reconciliation 银行存款余额调节表 cftn`:(&8
107.balance sheet date 资产负债表日 ACMpm~C8Gu
108.net realizable value 可变现净值 "Hsq<oV8
109.storeroom 仓库 fNmG`Ke
110.sale invoice 销售发票 fM
zAf3
111.price list 价目表 '8((;N|I^
112.positive confirmation request 积极式询证函 8M5!5Jzv
113.negative confirmation request 消极式询证函 )yz9? ]a
114.purchase requisition 请购单
l)2HHu<
115.receiving report 验收报告 jn#N7%{Mk
116.gross margin 毛利 p3'mJ3MA
117.manufacturing overhead 制造费用 ,T1XX2?:
118.material requisition 领料单 1f bFNxo8M
119.inventory-taking 存货盘点 (urfaZ;@+
120.bond certificate 债券 bsmoLT
121.stock certificate 股票 RF\1.HJG
122.audit report 审计报告 hBs>2u|z9
123.entity 被审计单位 1&>nL`E[3
124.addressee of the audit report 审计报告的收件人 FcbA)7dD
125.unqualified opinion 无保留意见 d5Eee^Qu/
126.qualified opinion 保留意见 :@z5& h
127.disclaimer of opinion 无法表示意见 :)3$&QdHT
128.adverse opinion 否定意见 [b\lcQ8O
vYTPZ@RL
A (1)ABC 作业基础成本计算 jd*%.FDi{
A (2)absorbed overhead 已吸收制造费用 n!EH>'T
A (3)absorption costing 吸收成本计算 JJZXSBAOU
A (4)account 账户,报表 =G3J.S*Riy
A (5)accounting postulate 会计假设 @a7(*<".
A (6)accounting series release 会计公告文件 SS<+fWXE
A (7)accounting valuation 会计计价 `Mh<S+/
A (8)account sale 承销清单 hU)f(L
A (9)accountability concept 经营责任概念 {D_4~heF
A (10)accountancy 会计职业 vGMOXbq4&
A (11)accountant 会计师 9"u@<]
A (12)accounting 会计 \t~u
:D
A (13)agency cost 代理成本 wW)&Px
n
A (14)accounting bases 会计基础 :Y)kKq d
A (15)accounting manual 会计手册 8a If{(/k
A (16)accounting period 会计期间 B}xo|:f!zj
A (17)accounting policies 会计方针
S.)8&
A (18)accounting rate of return 会计报酬率 J\8l%4q3
A (19)accounting reference date 会计参照日 4Hd@U&E
A (20)accounting reference period 会计参照期间 {G*:N[pJp
A (21)accrual concept 应计概念 PXQ9P<m
A (22)accrual expenses 应计费用 4~D>oNx4
A (23)acid test ration 速动比率(酸性测试比率) g)G7
kB/<p
A (24)acquisition 购置 NbK?Dg8WJG
A (25)acquisition accounting 收购会计 !`S%l1[Z
A (26)activity based accounting 作业基础成本计算 F~
- S3p
A (27)adjusting events 调整事项 $vicHuX!
A (28)administrative expenses 行政管理费 b42pLbpe'E
A (29)advice note 发货通知 8GAQVe^$-
A (30)amortization 摊销 $Q7E#
A (31)analytical review 分析性检查 \?ws0Ax
A (32)annual equivalent cost 年度等量成本法 g!|E!\p
A (33)annual report and accounts 年度报告和报表 "5DAGMU
A (34)appraisal cost 检验成本 })u}PQ
A (35)appropriation account 盈余分配账户 eR
2T<7G
A (36)articles of association 公司章程细则 OL9C#er
A (37)assets 资产 RxeRO2
A (38)assets cover 资产保障 T_B.p*\BM
A (39)asset value per share 每股资产价值 >wm$,%zk
A (40)associated company 联营公司 4uVmhjT:X
A (41)attainable standard 可达标准 Rw^YTv
<"Cwy0V kp
A (42)attributable profit 可归属利润 w 4gZ:fR=
A (43)audit 审计 (pK4i5lT
A (44)audit report 审计报告 Tb6x@Mo
rP
A (45)auditing standards 审计准则 Q7aDl8L xn
A (46)authorized share capital 额定股本 z4`n%~w1b
A (47)available hours 可用小时 `; %a
QR
A (48)avoidable costs 可避免成本 !P^$g
R
B (49)back-to-back loan 易币贷款 uU
!i`8
B (50)backflush accounting 倒退成本计算 2o5<nGn
B (51)bad debts 坏帐 9i[2z:4HJ
B (52)bad debts ratio 坏帐比率 #i=^WN<V
B (53)bank charges 银行手续费 MAo,PiYb
B (54)bank overdraft 银行透支 >f05+%^[
B (55)bank reconciliation 银行存款调节表 hLD;U
J?S
B (56)bank statement 银行对账单 $^aXVy5p
B (57)bankruptcy 破产 rBPxGBd4
B (58)basis of apportionment 分摊基础 0P/LW|16
B (59)batch 批量 l"!;Vkg.5
B (60)batch costing 分批成本计算 Ph_m'fbf
B (61)beta factor B(市场)风险因素 >-+X;0&
B (62)bill 账单 RtM.}wv;
B (63)bill of exchange 汇票 ur[bh
B (64)bill of landing 提单 07Cuoqt2
B (65)bill of materials 用料预计单 sU!q~`; J
B (66)bill payable 应付票据 R~(.uV`#j
B (67)bill receivable 应收票据 k<hO9;#qpL
B (68)bin card 存货记录卡 SLB
iQd.
B (69)bonus 红利 Vta;ibdeqW
B (70)book-keeping 薄记 o=2`N2
AL
B (71)Boston classification 波士顿分类 *,*5sV
B (72)breakeven chart 保本图 xEWa<P#.u
B (73)breakeven point 保本点 e|9Bzli{
B (74)breaking-down time 复位时间 Rp9iX
~A`e
B (75)budget 预算 sgsMlZ
3/
B (76)budget center 预算中心 U}Fk
%Jj
B (77)budget cost allowance 预算成本折让 G ~\$Oq8
B (78)budget manual 预算手册 '
Em($A(
B (79)budget period 预算期间 },ZL8l
{
B (80)budgetary control 预算控制 NVPYv#uK
B (81)budgeted capacity 预算生产能力 w2V E_
B (82)burden 制造费用 u[qtuM?&
B (83)business center 经营中心 rt;>pQ9,
B (84)business entity 营业个体 `<N
c
Y*
B (85)business unit 经营单位 m_f^#:
B (86)buy-out management 管理性购买产权 Bv
*h?`Q
B (87)by-product 副产品 {IwYoR aXa
C (88)called-up share capital 催缴股本 qT%E[qDS
C (89)capacity 生产能力 k_
`S[
C (90)capacity ratios 生产能力比率 '|r!yAO6
C (91)capital 资本 Vi-@z;k
C (92)capital assets pricing model资本资产计价模式 8Qy |;T}
C (93)capital commitment 承诺资本 *E6 p=
C (94)capital employed 已运用的资本 f& *E;l0
C (95)capital expenditure 资本支出 %"V,V3kw4
C (96)capital expenditureauthorization 资本支出核准 }]@
"t)"
C (97)capital expenditure control 资本支出控制 zqn*DbT
C (98)capital expenditure proposal资本支出申请 )[.URp&
C (99)capital funding planning 资本基金筹集计划 _JoA=<O!
C (100)capital gain 资本收益 kXRD_B5&
C (101)capital investment appraisal资本投资评估 $]86w8?-N
C (102)capital maintenance 资本保全 s5@^g8(+C
C (103)capital resource planning 资本资源计划 Hu.d^@V
C (104)capital surplus 资本盈余 o*VQH`G*|g
C (105)capital turnover 资本周转率 i^Q^F
C (106)card 记录卡 WOoVVjMM
C (107)cash 现金 <#i'3TUR
C (108)cash account 现金账户 )VrHP9fu
C (109)cash book 现金账薄 *}=W wG
C (110)cash cow 金牛产品 l-rI|0D#
C (111)cash flow 现金流量 g}7%3D
C (112)cash discounted 现金贴现 aqgSr|
C (113)cash flow budget 现金流量预算 ZgtOy|?|
C (114)cash flow statement 现金流量表 MI 3_<[
C (115)cash ledger 现金分类账 {fs(+
0ei
C (116)cash limit 现金限额 Dc5XU3Eu`
C (117)CCA 现时成本会计 u)ItML
C (118)center 中心 N0NMRU]zT
C (119)changeover time 变更时间 n
$9!G
C (120)chartered entity 特许经济个体 :mL.Y em*'
C (121)cheque 支票 {Gy_QRsp,
C (122)cheque register 支票登记薄 ~$<@:z{*
C (123)coin analysis 零钱分类 hw1s^:|+2
C (124)classification 分类 !+U.)u9 '
C (125)clock card 工时卡 es{
9[RHK
C (126)code 代码
&0myA_So
C (127)commitment accounting 承诺确认会计 f/xBR"'
C (128)common cost 共同成本 HD|5:f AqA
C (129)company limited byguarantee 有限担保责任公司 1Pbp=R/7ar
C (130)company limited shares 股份有限公司 <qu\q \
C (131)competitive position 竞争能力状况 Ek:u
[Uw\
C (132)concept 概念 E[y?\{
C (133)conglomerate 跨行业企业 M&L
" yQA
C (134)consistency concept 一致性概念 DN+iS
C (135)consolidated accounts 合并报表 &,+ZNA`P
C (136)consolidation accounting 合并会计 W c nYD)
C (137)consortium 财团 ,b/0_Q
C (138)contingency plan 应急计划 6%? NNEM
C (139)contingent liabilities 或有负债 B}p/ ,4x6
C (140)continuous operation 连续生产 wI:oe`?H
C (141)contra 抵消 GIp?}tM
C (142)contract cost 合同成本 0x84 Ah)
C (143)contract costing 合同成本计算 *i|hcDk
C (144)contribution 贡献毛益 PO#FtG
C (145)contribution centre 贡献中心 M30_b8[Y_
C (146)contribution chart 贡献图 Z`[j;=[
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 kG E|17I
C (148)contribution to salesration 贡献毛益对销售比率 Jv5G:M5+~
C (149)control 控制 t]V)3Ww
C (150)control account 控制帐户 {Su]P {oJ
C (151)control limits 控制限度 {\k9%2V*+
C (152)controllability concept 可控制概念 IBR;q[Dj}
C (153)controllable cost 可控制成本 /H)l\m
+
C (154)conversion cost 加工成本 N24+P5
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )]>9\(
C (156)corporate appraisal 公司评估 R,(^fM
C (157)corporate planning 公司计划 dK=BH=S2?X
C (158)corporate social reporting 公司社会报告 uzsR*x%s-
C (159)corporation 股份公司 Z"P{/~HG
C (160)cost 成本 =w8*n2
C (161)cost account 成本帐户 8`*(lKiL
C (162)cost accounting 成本会计 4;_.|!LN
C (163)cost accounting manual 成本手册 tZ(Wh
C (164)cost accounts calendar 成本报表的日历时间 A!NT 2YdHZ
C (165)cost adjustment 成本调整 +ISB"a
C (166)cost allocation 成本分配 E3`KO'v%
C (167)cost apportionment 成本分摊 u*"tZ+|m
C (168)cost attribution 成本归属 S_^ "$j
C (169)cost audit 成本审计 L
&eO?I=,
C (170)cost behaviour 成本性态 SN+&'?$WD
C (171)cost benefit analysis 成本效益分析 0DN:{dJz
C (172)cost center 成本中心 luV%_[F
C (173)cost driver 成本动因