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注会《审计》英语常用词汇 3,S5>~R=
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1.audit 审计 3QM.X^ANH
2.attestation 鉴证 N;;!ObVHnP
3.credibility 可信赖程度 2gg5:9
4.audit of financial statements 财务报表审计 }m\
5.agreed-upon procedures 执行商定程序 OfbM]:}<3
6.high levels of assurance 高水平保证 O9:vP
bn
7.compilation 编制 e
J2wK3R
8.reliability 可靠性 \E]s]ft;+
9.relevance 相关性 gj$
gqO`B
10.professional skepticism 职业谨慎 _+.z2} M
11.objectivity 客观性 =DcKHL(m
12. professional competence 专业胜任能力 g>T'R Vb
13.Senior/CPA-in-charge 项目经理 y85GKysT
14.audit engagement letter 业务约定书 #eR*|W7o
15.recurring audit 连续审计 yngSD`b_P
16.the client 委托人 UTHGjE
17.change CPA 更换注册会计师 BVC\~j
j
18.the existing CPA 现任注册会计师 +8mfq\Y1
19.the successor CPA 后任注册会计师 L`yS'
20.the preceding CPA前任注册会计师 *"q ~z
21.issue the audit report 出具审计报告
*:_xy{m\
22.expert 专家 .' 3;Z'%"g
23.the board of directors 董事会 E.}T.St
24.knowledge of the entity‘ s business 了解被审计单位情况 y3))I\QT
25.assess material misstatement risks评估重大错报风险 y~]>J^
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 pc:~_6S
27.a general knowledge of —— 初步了解―――的情况
QU8?/
28.a more knowledge of—— 进一步了解的情况 NcB^qv
29.the prior year‘s working papers 以前年度工作底稿 zT0FTAl^
30.minutes of meeting 会议纪要 `?2S4lN/
31.business risks 经营风险 !!DHfAV]
32.appropriateness 适当性 vb\ UP&Ip
33.accounting estimate 会计估计 `+Wl
fk;
34.management representations 管理层声明 y*2:(nI
35.going concern assumption 持续经营假设 Nq9@^ E-{M
36.audit plan 审计计划 GyRU/0'BME
37.significant audit areas 重点审计领域 +*lSB%`aS
38.error 错误 YDz:;Sp\
39.fraud舞弊 xBl}=M?Qu
40.modified or additional procedures 修改或追加审计程序 lJ:B9n3OzT
41.misappropriation of assets 侵占资产
s@K|zOx
42.transactions without substance 虚假交易 )Uo)3FAn
43.unusual pressures 异常压力 Aum&U){yY
44.the suspected noncompliance 涉嫌存在违法行为 GbBcC#0
45.materialiy 重要性 <vhlT#p
46.exceed the materiality level 超过重要性水平 1vx:`2 A4
47.approach the materiality level 接近重要性水平 u\Tq5PYXt
48.an acceptably low level 可接受水平 l"*zr ;#
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 W7_X=>l
50.misstatements or omissions 错报或漏报 doW_vu
51.aggregate 总计 yAW%y
52.subsequent events 期后事项 3K_J"B*7
53.adjust the financial statements 调整财务报表 kOs_]
54.perform additional audit procedures 实施追加的审计程序 !%_}Rv!JT
55.audit risk 审计风险 qI5_@[S*
56.detection risk 检查风险 &3:-(:<U
57.inappropriate audit opinion 不适当的审计意见 "2
o)1G
58.material misstatement 重大的错报 E}b"
qOV
59.tolerable misstatement 可容忍错报 p*8=($j4
60.the acceptable level of detection risk 可接受的检查风险 >E^sZmY[f-
61.assessed level of material misstatement risk 重大错报风险的评估水平 5)AMl)
62.simall business 小规模企业 wHEt;rc(
63.accounting system 会计系统 \L<Hy)l
64.test of control 控制测试 .Q>.|mu
65.walk-through test 穿行测试 z^ rf;
66.communication 沟通 u?&P6|J&
67.flow chart 流程图 Gh>Rt=Qu%
68.reperformance of internal control 重新执行 R]/3`X9!d>
69.audit evidence 审计证据 es6!p 7p?
70.substantive procedures 实质性程序 +j%!RS$ko
71.assertions 认定 a[1^)=/DM
72.esistence 存在 9B{,q6
73.occurrence 发生 >h(n8wTP
74.completeness 完整性 hV)D,oN3
75.rights and obligations 权利和义务 [h
{zT)[
76.valuation and allocation 计价和分摊 AU OL?st
77.cutoff 截止 RplLU7
78.accuracy 准确性 Tu o`>ZA
79.classification 分类 B8:G1r5G/
80.inspection 检查 P\pHos
81.supervision of counting 监盘 TMpV.iH
82.observation 观察 6k|o<`~,
83.confirmation 函证 w/IYQC\v
84.computation 计算 O&RW[ml*3
85.analytical procedures 分析程序 yT.h[yv"w
86.vouch 核对 +C' u!^)
87.trace 追查 o:W>7~$jr=
88.audit sampling 审计抽样 V|13%aE_v
89.error 误差 sf<S#;aYqn
90.expected error 预期误差 M%92^;|`
91.population 总体 _zvCc%
92.sampling risk 抽样风险 lmi,P-Q
93.non- sampling risk 非抽样风险 %M]%[4eC
94.sampling unit 抽样单位 3CL/9C>
95.statistical sampling 统计抽样 jhgS@g=@ZC
96.tolerable error 可容忍误差 MxQhkY-=
97.the risk of under reliance 信赖不足风险 Qz=F
nR
98.the risk of over reliance 信赖过度风险 BiT
#bg
99.the risk of incorrect rejection 误拒风险 ?x1sm"]p'
100. the risk of incorrect acceptance 误受风险 ;h<(vc3@f
101.working trial balance 试算平衡表 )CJXkzOX
102.index and cross-referencing 索引和交叉索引 r'/&{?Je/
103.cash receipt 现金收入 Kkcb'aDR
104.cash disbursement 现金支出 O]3$$uI=QE
105.bank statement 银行对账单 [%
\>FT[
106.bank reconciliation 银行存款余额调节表 LM\ H%=*L
107.balance sheet date 资产负债表日 u1a0w
108.net realizable value 可变现净值 8eq*q
109.storeroom 仓库 CT1@J-np
110.sale invoice 销售发票 "{(|}Cds
111.price list 价目表 v3PtiKS
112.positive confirmation request 积极式询证函 M15Ce)oB1(
113.negative confirmation request 消极式询证函 )O\w'|$G
114.purchase requisition 请购单 v3O+ ;4
115.receiving report 验收报告 m#1>y}
116.gross margin 毛利 ~tx|C3A`d
117.manufacturing overhead 制造费用 )Q= EmZbJz
118.material requisition 领料单 |y1
O M
119.inventory-taking 存货盘点 \A7{kI
120.bond certificate 债券 W>TG!R 5
121.stock certificate 股票 7.)kG}q]
122.audit report 审计报告 x3DUz
123.entity 被审计单位 Voy1
124.addressee of the audit report 审计报告的收件人 ~&HP}Q$#f
125.unqualified opinion 无保留意见 yX9 .yq
126.qualified opinion 保留意见 dhrh "x_?:
127.disclaimer of opinion 无法表示意见 cD.afy
128.adverse opinion 否定意见 corNw+|/w
Ig&H0S
A (1)ABC 作业基础成本计算 O|K-UTWH%
A (2)absorbed overhead 已吸收制造费用 BOt1J_;(rO
A (3)absorption costing 吸收成本计算 d~#B,+
A (4)account 账户,报表 \
SCi\j/a(
A (5)accounting postulate 会计假设 +MZsL7%
A (6)accounting series release 会计公告文件 9*~bAgkWI
A (7)accounting valuation 会计计价 aa2 vk)~
A (8)account sale 承销清单 ~:FF"T>
A (9)accountability concept 经营责任概念 t57MKDn
A (10)accountancy 会计职业 /cHUqn30a
A (11)accountant 会计师 C
WBlDz
A (12)accounting 会计 \-Vja{J]
A (13)agency cost 代理成本 S)LvYOOB@
A (14)accounting bases 会计基础 [nc-~T+Mo
A (15)accounting manual 会计手册 ,3XlX(P
A (16)accounting period 会计期间 f \ E9u}
A (17)accounting policies 会计方针 K g6hySb
A (18)accounting rate of return 会计报酬率 [#@\A]LO
A (19)accounting reference date 会计参照日 K_!R
A (20)accounting reference period 会计参照期间 TWSqn'<E
A (21)accrual concept 应计概念 >Nam@,hm
A (22)accrual expenses 应计费用 N\l|3~
A (23)acid test ration 速动比率(酸性测试比率) G&Fe2&5!w
A (24)acquisition 购置 E] 6]c!2:
A (25)acquisition accounting 收购会计 UuS6y9@v
A (26)activity based accounting 作业基础成本计算 e&@;hDmIX
A (27)adjusting events 调整事项 p!>5}f6
A (28)administrative expenses 行政管理费 7D(Eo{ue
A (29)advice note 发货通知 h+rW%`B
A (30)amortization 摊销 7Pe<0K)s(
A (31)analytical review 分析性检查 5GK> ~2c(
A (32)annual equivalent cost 年度等量成本法 vh"wXu
A (33)annual report and accounts 年度报告和报表 a yYl3
A (34)appraisal cost 检验成本 *iX PG9XZ
A (35)appropriation account 盈余分配账户 {x,d9I
A (36)articles of association 公司章程细则 lvAKL>qX
A (37)assets 资产 _u3%16,o
A (38)assets cover 资产保障 "D,}|
A (39)asset value per share 每股资产价值 ]z O6ESH
A (40)associated company 联营公司 T)MX]T
A (41)attainable standard 可达标准 6E@TcN~,!
Pm7lP5
A (42)attributable profit 可归属利润 IayF<y,8
A (43)audit 审计 :F8h}\a*
A (44)audit report 审计报告 3xk-D &"
A (45)auditing standards 审计准则 4wKQs&:
A (46)authorized share capital 额定股本 A^c
(
A (47)available hours 可用小时 .],:pL9d
A (48)avoidable costs 可避免成本 _z=ytt9D
B (49)back-to-back loan 易币贷款 J#IVu?B
B (50)backflush accounting 倒退成本计算 Or#KF6+ut
B (51)bad debts 坏帐 k4d;4D?
B (52)bad debts ratio 坏帐比率 CwM1
_3cE
B (53)bank charges 银行手续费 x)jc
B (54)bank overdraft 银行透支 >*/:"!u
B (55)bank reconciliation 银行存款调节表 @;G%7&ps
B (56)bank statement 银行对账单 iCJXV'
B (57)bankruptcy 破产 b@S~
=
B (58)basis of apportionment 分摊基础 SoWM
P2/
B (59)batch 批量 eZ]>;5
B (60)batch costing 分批成本计算 V%(T#_E/6
B (61)beta factor B(市场)风险因素 shD4";8*@
B (62)bill 账单 ce3``W/H3
B (63)bill of exchange 汇票 2:@,~{`#*
B (64)bill of landing 提单 Co,?<v=Ll
B (65)bill of materials 用料预计单 =Fc}T
%
B (66)bill payable 应付票据 ZkWMo=vL
B (67)bill receivable 应收票据 1#3eY?Nb
B (68)bin card 存货记录卡 QFK'r\3pU
B (69)bonus 红利 ;VzdlCZ@
B (70)book-keeping 薄记
jM-7
B (71)Boston classification 波士顿分类 foUBMl
B (72)breakeven chart 保本图 L&KL]n
B (73)breakeven point 保本点 (}5};v
B (74)breaking-down time 复位时间 e(?1`1
B (75)budget 预算 *k,{[b
B (76)budget center 预算中心 ~W-l|-eogz
B (77)budget cost allowance 预算成本折让 `z`=!1
B (78)budget manual 预算手册 mBEMwJ}O`
B (79)budget period 预算期间 vmv6y*qU
B (80)budgetary control 预算控制 #)#J`s1R
B (81)budgeted capacity 预算生产能力 ]XcWGQv~
B (82)burden 制造费用 8`s*+.LI!
B (83)business center 经营中心 SQ*%d.1
B (84)business entity 营业个体 *kTj,&x[
B (85)business unit 经营单位 2%v6h
B (86)buy-out management 管理性购买产权 S}VN(g
B (87)by-product 副产品 F >H\F@Wl
C (88)called-up share capital 催缴股本 )gz]F_
C (89)capacity 生产能力 D^xg2D
C (90)capacity ratios 生产能力比率 g:.LC
F
C (91)capital 资本 qC=9m[MI
C (92)capital assets pricing model资本资产计价模式 62kA(F0e,
C (93)capital commitment 承诺资本 WZn"I&Z
C (94)capital employed 已运用的资本 s1R#X~d
C (95)capital expenditure 资本支出 vTo+jQs^
C (96)capital expenditureauthorization 资本支出核准 h@]{j_$u
C (97)capital expenditure control 资本支出控制 A#{I-*D[
C (98)capital expenditure proposal资本支出申请 -aLM*nIoe
C (99)capital funding planning 资本基金筹集计划 03AQB;.
C (100)capital gain 资本收益 V
eqB/QX
C (101)capital investment appraisal资本投资评估 mq}U
Uk@
C (102)capital maintenance 资本保全 0eKLp8;Lh
C (103)capital resource planning 资本资源计划 #S]O|$&*
C (104)capital surplus 资本盈余 \[|X^8j
C (105)capital turnover 资本周转率 P)LQ=b}V#;
C (106)card 记录卡 ,gW$m~\
C (107)cash 现金 FRL;fF
C (108)cash account 现金账户 X40JCQx{+
C (109)cash book 现金账薄 Zx`/88!x[
C (110)cash cow 金牛产品 Vx:uqzw#
C (111)cash flow 现金流量 3UF^Ff<wo
C (112)cash discounted 现金贴现 Q-A_ 8
C (113)cash flow budget 现金流量预算 m<LzgX
C (114)cash flow statement 现金流量表 WZjR^6
C (115)cash ledger 现金分类账 aO}p"-'
C (116)cash limit 现金限额 e\O625
C (117)CCA 现时成本会计 9':Hh'
C (118)center 中心 ~}/_QlX` K
C (119)changeover time 变更时间 oiM['iDK
C (120)chartered entity 特许经济个体 'R2*3<
C (121)cheque 支票 <IBUl}|\
C (122)cheque register 支票登记薄 <;@E
.I\N
C (123)coin analysis 零钱分类 \rT>&o .i
C (124)classification 分类 m&#D ~
C (125)clock card 工时卡 >s!k"s,
C (126)code 代码 6;@:/kl t
C (127)commitment accounting 承诺确认会计 Bs|#7mA[
C (128)common cost 共同成本 KZ1m2R}'
C (129)company limited byguarantee 有限担保责任公司 >L8 &6aU
C (130)company limited shares 股份有限公司 ~
eS/gF?
C (131)competitive position 竞争能力状况 ILiOEwHS7F
C (132)concept 概念 t?
b@l<,s
C (133)conglomerate 跨行业企业 {d0
rUHP
C (134)consistency concept 一致性概念 U]B-B+-
C (135)consolidated accounts 合并报表 h#dfhcU>
C (136)consolidation accounting 合并会计 6OJhF7\0&
C (137)consortium 财团 pc
QkJF
C (138)contingency plan 应急计划 ~0o>B$xJ
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 +.rE|)BPy
C (141)contra 抵消 LF)wn-C}
C (142)contract cost 合同成本 ay`R jT
C (143)contract costing 合同成本计算 ^r
O!-
C (144)contribution 贡献毛益 biForT_no
C (145)contribution centre 贡献中心 knfmJUT
C (146)contribution chart 贡献图 bPkz= ^-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 K|Xe)
C (148)contribution to salesration 贡献毛益对销售比率 x8C
*
C (149)control 控制 %Na`\`L{F
C (150)control account 控制帐户 " YOl6n
C (151)control limits 控制限度 U7e2NES
C (152)controllability concept 可控制概念 3qDbfO[
C (153)controllable cost 可控制成本 ccx0aC3@I
C (154)conversion cost 加工成本 'geN
dx
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 b.8T<@a
C (156)corporate appraisal 公司评估 (^_INy*
C (157)corporate planning 公司计划 s;[=B
C (158)corporate social reporting 公司社会报告 i=hA. y`
C (159)corporation 股份公司 l<(jm{q?u
C (160)cost 成本 SL\15`[{
C (161)cost account 成本帐户 PCa0I^d
C (162)cost accounting 成本会计 3Tc90p l*t
C (163)cost accounting manual 成本手册 $:UD #eh0?
C (164)cost accounts calendar 成本报表的日历时间 W'Y(@
C (165)cost adjustment 成本调整 dQAF;L
C (166)cost allocation 成本分配 "`4M4`'
C (167)cost apportionment 成本分摊 fEtBodA)
C (168)cost attribution 成本归属 o{l]n*
C (169)cost audit 成本审计 5`i+aH(
C (170)cost behaviour 成本性态 'z=d&K
C (171)cost benefit analysis 成本效益分析 r;>.*60AT
C (172)cost center 成本中心 Hq?dqg' %~
C (173)cost driver 成本动因