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注会《审计》英语常用词汇 `g''rfk}
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1.audit 审计 XE3aXK'R
2.attestation 鉴证 k_|^ kdWJ
3.credibility 可信赖程度 `iKj
4.audit of financial statements 财务报表审计 ?8@>6IXn
5.agreed-upon procedures 执行商定程序 4DWwbO
6.high levels of assurance 高水平保证 [s1pM1x
7.compilation 编制 Z,7R;,qX
8.reliability 可靠性 EOKzzX7 S
9.relevance 相关性 SS|z*h
Z
10.professional skepticism 职业谨慎 ^4Am
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11.objectivity 客观性 *ZSdl0e
12. professional competence 专业胜任能力 @DAF 6ygs
13.Senior/CPA-in-charge 项目经理 CG]Sj*SA~
14.audit engagement letter 业务约定书 ,8G{]X)
15.recurring audit 连续审计 9%)=`W
16.the client 委托人 NtGn88='{
17.change CPA 更换注册会计师 Yepe=s+9
18.the existing CPA 现任注册会计师 aT l c
19.the successor CPA 后任注册会计师 h~Q)Uy5N(D
20.the preceding CPA前任注册会计师 C_fY %O
21.issue the audit report 出具审计报告 X<OSN&d
22.expert 专家 t=euE{c
23.the board of directors 董事会 S&jesG-F
24.knowledge of the entity‘ s business 了解被审计单位情况 ,3DXFV'uxb
25.assess material misstatement risks评估重大错报风险 9Mm!%Hu
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 ~|Y>:M+0Z
27.a general knowledge of —— 初步了解―――的情况 7Du1RuxP
28.a more knowledge of—— 进一步了解的情况 &xZy
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29.the prior year‘s working papers 以前年度工作底稿 {NM+Oj,~'
30.minutes of meeting 会议纪要 6&U+6gb
31.business risks 经营风险 Mn: /1eY
32.appropriateness 适当性 JOnyrks
33.accounting estimate 会计估计 rEZ8eeB[3
34.management representations 管理层声明 C&\5'[*
35.going concern assumption 持续经营假设 ^t"iX9
36.audit plan 审计计划 cTZ.}eLh
37.significant audit areas 重点审计领域 xvLn'8H.
38.error 错误 n";02?@F
39.fraud舞弊 |dE
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40.modified or additional procedures 修改或追加审计程序 &B
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41.misappropriation of assets 侵占资产 `'_m\uo
42.transactions without substance 虚假交易 h:\oly\
43.unusual pressures 异常压力 ~q +[<xR\
44.the suspected noncompliance 涉嫌存在违法行为 ^,Ydr~|T
45.materialiy 重要性 s Wjy6;
46.exceed the materiality level 超过重要性水平 0"k|H&
47.approach the materiality level 接近重要性水平 {4 >mc'dv
48.an acceptably low level 可接受水平 4IdT
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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 v{x{=M]
50.misstatements or omissions 错报或漏报 `ejUs]SR
51.aggregate 总计 \g)Xt?w0Wo
52.subsequent events 期后事项 PG5- ;i/
53.adjust the financial statements 调整财务报表 p^m5`{1]x
54.perform additional audit procedures 实施追加的审计程序 o6kNx>tc)
55.audit risk 审计风险 L}{`h
56.detection risk 检查风险 }}{!u0N},V
57.inappropriate audit opinion 不适当的审计意见 &.i^dO^}
58.material misstatement 重大的错报 LS>G4
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59.tolerable misstatement 可容忍错报 *y[PNqyd
60.the acceptable level of detection risk 可接受的检查风险 ']6VB,c`
61.assessed level of material misstatement risk 重大错报风险的评估水平 tS# `.F~y
62.simall business 小规模企业 4R+.N
63.accounting system 会计系统 c/W=$3
64.test of control 控制测试 hm$X]H`uMX
65.walk-through test 穿行测试 Jhkvd<L8`m
66.communication 沟通 Ft{[ae?4
67.flow chart 流程图 7iC *Pr
68.reperformance of internal control 重新执行 (AY9oei>
69.audit evidence 审计证据 ri~<~oB2:
70.substantive procedures 实质性程序 Z-=YM P ]Q
71.assertions 认定 (3vHY`9
72.esistence 存在 )YW<" $s
73.occurrence 发生 ;a"q'5+Ne
74.completeness 完整性 }`_@'4:t
75.rights and obligations 权利和义务 z T%U!jqI
76.valuation and allocation 计价和分摊 WUdKLx%F
77.cutoff 截止 l":c
78.accuracy 准确性 ~o3Hdd_#}N
79.classification 分类 }7<5hn E
80.inspection 检查 8Ad606
81.supervision of counting 监盘 8am`6;O:!
82.observation 观察 @* 1U{`
83.confirmation 函证 6Q|k7*,B
84.computation 计算 {kI#A?M
85.analytical procedures 分析程序 {WN(&eax
86.vouch 核对 @pV5}N[]
87.trace 追查 >P KBo
88.audit sampling 审计抽样 iSK+GQ~
89.error 误差 1tzV8(7
90.expected error 预期误差 ;_kzcK!l
91.population 总体 !SOrCMHx
92.sampling risk 抽样风险 }|)R
93.non- sampling risk 非抽样风险 tEd.'D8 s
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 AtS;IRN@
96.tolerable error 可容忍误差 %rQuBi# 1f
97.the risk of under reliance 信赖不足风险 2pHR_mrb
98.the risk of over reliance 信赖过度风险 z5\;OLJS,
99.the risk of incorrect rejection 误拒风险 |8_JY2
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100. the risk of incorrect acceptance 误受风险 EfLO5$?rm
101.working trial balance 试算平衡表 }`VDD?M
102.index and cross-referencing 索引和交叉索引 B=
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103.cash receipt 现金收入 F^aR+m
104.cash disbursement 现金支出
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105.bank statement 银行对账单 >>d m}X
106.bank reconciliation 银行存款余额调节表 =%)+%[wv
107.balance sheet date 资产负债表日 Uh}seB#mJj
108.net realizable value 可变现净值 q=HHNjj8
109.storeroom 仓库
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110.sale invoice 销售发票 gB,G.QM*6
111.price list 价目表 D:\ g,\Z
112.positive confirmation request 积极式询证函 ge3sU5iZ
113.negative confirmation request 消极式询证函 `i~ Y Fr
114.purchase requisition 请购单 l|`9:H
115.receiving report 验收报告 ]36sZ
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116.gross margin 毛利 mwv(j_
117.manufacturing overhead 制造费用 }0hL~i
118.material requisition 领料单 FX<b:#
119.inventory-taking 存货盘点 ?C0l~:j7D
120.bond certificate 债券 jd`},X /
121.stock certificate 股票 ]Hj<IvG
122.audit report 审计报告 l*b)st_p%
123.entity 被审计单位 YKZrEP4^
124.addressee of the audit report 审计报告的收件人 TOF
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125.unqualified opinion 无保留意见 FxG7Pk+=
126.qualified opinion 保留意见 >Y 1{rSk
127.disclaimer of opinion 无法表示意见 {Ee>n^1
128.adverse opinion 否定意见 W)j|rz.
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A (1)ABC 作业基础成本计算 9&%fq)gS
A (2)absorbed overhead 已吸收制造费用 fJ*:{48
A (3)absorption costing 吸收成本计算 j Ib
A (4)account 账户,报表 ~\nBjM2
A (5)accounting postulate 会计假设 cR-~)UyrO
A (6)accounting series release 会计公告文件 #BK 9 k>i
A (7)accounting valuation 会计计价 4Q=ftY<
A (8)account sale 承销清单 jg
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A (9)accountability concept 经营责任概念 ER2GjZa\z
A (10)accountancy 会计职业 6< J
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A (11)accountant 会计师 a>4uiFiv
A (12)accounting 会计 h 6G/O`:
A (13)agency cost 代理成本 $DFv30 f
A (14)accounting bases 会计基础 bok.j
A (15)accounting manual 会计手册 O/%< }3Sq
A (16)accounting period 会计期间
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A (17)accounting policies 会计方针 \ A1uhHP!
A (18)accounting rate of return 会计报酬率 z9
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A (19)accounting reference date 会计参照日 1RLY $M
A (20)accounting reference period 会计参照期间 <O?y-$~
A (21)accrual concept 应计概念 6TWWlU^e
A (22)accrual expenses 应计费用 .o%^'m"=D[
A (23)acid test ration 速动比率(酸性测试比率) gV1[
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A (24)acquisition 购置 :H6FPV78
A (25)acquisition accounting 收购会计 :vx$vZb
A (26)activity based accounting 作业基础成本计算 Dq\ Jz~
A (27)adjusting events 调整事项 3T\l]? z
A (28)administrative expenses 行政管理费 qpoV]#iW
A (29)advice note 发货通知 ?q`0ZuAg\<
A (30)amortization 摊销 LL^q1)o
A (31)analytical review 分析性检查 )|j[uh6wo
A (32)annual equivalent cost 年度等量成本法 80}+MWdo
A (33)annual report and accounts 年度报告和报表 75!9FqMZ}
A (34)appraisal cost 检验成本 ;:S&F
A (35)appropriation account 盈余分配账户 Z.L?1V8Q1
A (36)articles of association 公司章程细则 Op.8a`XLt&
A (37)assets 资产 D\~zS`}
A (38)assets cover 资产保障 05Fz@31~
A (39)asset value per share 每股资产价值 djQv[Vc{
A (40)associated company 联营公司 =*BIB5
A (41)attainable standard 可达标准 pnyWcrBf
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A (42)attributable profit 可归属利润 idc`p?XP
A (43)audit 审计 MmPU7Nl%X
A (44)audit report 审计报告 }/dRU${!
A (45)auditing standards 审计准则 oq/G`{`\
A (46)authorized share capital 额定股本 !9*c8bL D
A (47)available hours 可用小时 O-vGyNxP|
A (48)avoidable costs 可避免成本 R9We/FhOY
B (49)back-to-back loan 易币贷款 #mR4fst
B (50)backflush accounting 倒退成本计算 S 6,4PP
B (51)bad debts 坏帐 r'LVa6e"N
B (52)bad debts ratio 坏帐比率 rj]F87"
B (53)bank charges 银行手续费 BC>=B@H
0
B (54)bank overdraft 银行透支 h+.{2^x
B (55)bank reconciliation 银行存款调节表 Zd^6
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B (56)bank statement 银行对账单 |LG4=j.l
B (57)bankruptcy 破产 !{et8F@d|
B (58)basis of apportionment 分摊基础 :nHKl
B (59)batch 批量 j!~l,::$"X
B (60)batch costing 分批成本计算 <>eOC9;VY
B (61)beta factor B(市场)风险因素 F+ <Z<q
B (62)bill 账单 vD/NgRBww
B (63)bill of exchange 汇票 DDT_kK;
B (64)bill of landing 提单 i!2TH~zl
B (65)bill of materials 用料预计单 l:;P
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B (66)bill payable 应付票据 k-V,~c
B (67)bill receivable 应收票据 %)jxW{
B (68)bin card 存货记录卡 A,CW_
B (69)bonus 红利 [u@Jc,
B (70)book-keeping 薄记 G2 ]H6G$M
B (71)Boston classification 波士顿分类 A61^[Y,dX_
B (72)breakeven chart 保本图 I3 =#@2
B (73)breakeven point 保本点 ?SQE5Z
B (74)breaking-down time 复位时间 T#%/s?_>.
B (75)budget 预算 JTqDr
B (76)budget center 预算中心 7qO a
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B (77)budget cost allowance 预算成本折让 _LP/!D
B (78)budget manual 预算手册 H~eRT1
B (79)budget period 预算期间 mC&=X6
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B (80)budgetary control 预算控制 dG QG!l+>
B (81)budgeted capacity 预算生产能力 # ,uya2!)
B (82)burden 制造费用 84HUBud76Y
B (83)business center 经营中心 0tISXu-
B (84)business entity 营业个体 D.D$#O_n.S
B (85)business unit 经营单位 g,`A[z2
B (86)buy-out management 管理性购买产权 %:>3n8n
B (87)by-product 副产品 lN,/3\B
C (88)called-up share capital 催缴股本 O1%pxX'`S
C (89)capacity 生产能力 rWys'uc
C (90)capacity ratios 生产能力比率 OJT1d-5p
C (91)capital 资本 [=O/1T
C (92)capital assets pricing model资本资产计价模式 K]/4qH$:
C (93)capital commitment 承诺资本 W)'
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C (94)capital employed 已运用的资本 7e7 M@8+4
C (95)capital expenditure 资本支出 Er/bO
C (96)capital expenditureauthorization 资本支出核准 U<XSj#&8|
C (97)capital expenditure control 资本支出控制 _(J&aY\
C (98)capital expenditure proposal资本支出申请 ZnFi<@UB)
C (99)capital funding planning 资本基金筹集计划 ]&Z))H
C (100)capital gain 资本收益 f~E*Zz`;
C (101)capital investment appraisal资本投资评估 R [H+qr
C (102)capital maintenance 资本保全 )%rg?lI
C (103)capital resource planning 资本资源计划 ,Vd\m"K{
C (104)capital surplus 资本盈余 I8oo~2Qw
C (105)capital turnover 资本周转率 i'stw6*J
C (106)card 记录卡 MT(o"ltQ
C (107)cash 现金 f>'Y(dJ'W
C (108)cash account 现金账户 "~UUx"Y
C (109)cash book 现金账薄 `[o)<<}
C (110)cash cow 金牛产品 ) 9,
C (111)cash flow 现金流量 Z\[N!Zt|
C (112)cash discounted 现金贴现 YV=QF
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C (113)cash flow budget 现金流量预算 pEECHk
C (114)cash flow statement 现金流量表 =U|N=/y#hJ
C (115)cash ledger 现金分类账 u66XN^
C (116)cash limit 现金限额 5J8r8` t
C (117)CCA 现时成本会计 Bq/:Nd[y
C (118)center 中心 ~['Kgh_;
C (119)changeover time 变更时间 E
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C (120)chartered entity 特许经济个体 B?VhIP e
C (121)cheque 支票 dEBcfya
C (122)cheque register 支票登记薄 oJ#,XMKga
C (123)coin analysis 零钱分类 q&C""!h^
C (124)classification 分类 **69rN
C (125)clock card 工时卡 NvM*h%ChM
C (126)code 代码 >-&R47G
C (127)commitment accounting 承诺确认会计 6c0>gUQx-
C (128)common cost 共同成本 M
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C (129)company limited byguarantee 有限担保责任公司 F~ Lx|)0M
C (130)company limited shares 股份有限公司 ;lYHQQd!,
C (131)competitive position 竞争能力状况 VDTcR
C (132)concept 概念
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C (133)conglomerate 跨行业企业 1+?^0%AC
C (134)consistency concept 一致性概念 Wg`R_>qQSm
C (135)consolidated accounts 合并报表 s3Cc;#
C (136)consolidation accounting 合并会计 -i-? .:
C (137)consortium 财团 V I%
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C (138)contingency plan 应急计划 Y
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C (139)contingent liabilities 或有负债 1;<R#>&,*
C (140)continuous operation 连续生产 8enEA^
C (141)contra 抵消 F R|&^j6
C (142)contract cost 合同成本 6(PM'@i
C (143)contract costing 合同成本计算 q -8t'7
C (144)contribution 贡献毛益 Z"unF9`"1
C (145)contribution centre 贡献中心 ;c$ J=h]
C (146)contribution chart 贡献图 {v3P9s(
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 $XoQ]}"O
C (148)contribution to salesration 贡献毛益对销售比率 GfC5z n>
C (149)control 控制 vloF::1
C (150)control account 控制帐户 $1SUU F\.
C (151)control limits 控制限度 ^n0]dizB
C (152)controllability concept 可控制概念 I-OJVZ( V
C (153)controllable cost 可控制成本 ;#Q%j%J
C (154)conversion cost 加工成本 hB{jUP)";
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 :6$>_m=i
C (156)corporate appraisal 公司评估 1?Z4K/
C (157)corporate planning 公司计划 +^;JS3p@\
C (158)corporate social reporting 公司社会报告 b86}% FM
C (159)corporation 股份公司 F2X0%te
C (160)cost 成本 Z0l+1iMx
C (161)cost account 成本帐户 ID/F
C (162)cost accounting 成本会计 O*#*%RL|
C (163)cost accounting manual 成本手册 eF2|Wjl``;
C (164)cost accounts calendar 成本报表的日历时间 Y`?-VaY
C (165)cost adjustment 成本调整 J=/5}u_gw
C (166)cost allocation 成本分配 $\9~)Rq6
C (167)cost apportionment 成本分摊 hpU2
C (168)cost attribution 成本归属 &c1A*Pl/:G
C (169)cost audit 成本审计 R##~*>#
C (170)cost behaviour 成本性态 /Z7iLq~t"G
C (171)cost benefit analysis 成本效益分析 j&k6O1_
C (172)cost center 成本中心 Gg
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C (173)cost driver 成本动因