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注会《审计》英语常用词汇 sRo%=7Z
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1.audit 审计 XN]
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2.attestation 鉴证 YmHn*N}:U
3.credibility 可信赖程度 v 4(!~S
4.audit of financial statements 财务报表审计 hH{&k>
5.agreed-upon procedures 执行商定程序 VbK| VON[
6.high levels of assurance 高水平保证 ^o|igyS9
7.compilation 编制 .0#?u1gXsX
8.reliability 可靠性 PR~ho&!
9.relevance 相关性 @y9_\mX!s
10.professional skepticism 职业谨慎 1I KDp]SN
11.objectivity 客观性 I2%{6g@
12. professional competence 专业胜任能力 of8/~VO
13.Senior/CPA-in-charge 项目经理 A[;R_
14.audit engagement letter 业务约定书 eqs.zL
15.recurring audit 连续审计 hp,bfcM
16.the client 委托人 |>GtClL
17.change CPA 更换注册会计师 _7]* 5Pxo
18.the existing CPA 现任注册会计师 r_I7Gd
19.the successor CPA 后任注册会计师 KCDEMs}}zM
20.the preceding CPA前任注册会计师 -GCGxC2u
21.issue the audit report 出具审计报告 s{KwO+ UW
22.expert 专家 F^&_O
*"
23.the board of directors 董事会 A%oHx|PD
24.knowledge of the entity‘ s business 了解被审计单位情况 g-meJhX%
25.assess material misstatement risks评估重大错报风险 >I8R[@
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 D>~z{H%\
27.a general knowledge of —— 初步了解―――的情况 V;~W,o !
28.a more knowledge of—— 进一步了解的情况 [st4FaQ36
29.the prior year‘s working papers 以前年度工作底稿 U9IN# ;W
30.minutes of meeting 会议纪要 G*mk 19Z
31.business risks 经营风险 CP'?Om2
32.appropriateness 适当性 O@'/B" &
33.accounting estimate 会计估计 P$N\o @
34.management representations 管理层声明 6N :fq
35.going concern assumption 持续经营假设 }X)mZyM [
36.audit plan 审计计划 m/JpYv~
37.significant audit areas 重点审计领域 ,F.\ z^\{
38.error 错误 2ME3= C
39.fraud舞弊 :u
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40.modified or additional procedures 修改或追加审计程序 eL#pS=
41.misappropriation of assets 侵占资产 fZ]Y
42.transactions without substance 虚假交易 >"{3lDyq-
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 HzF
45.materialiy 重要性 *rK}Ai
46.exceed the materiality level 超过重要性水平 0tC+?
47.approach the materiality level 接近重要性水平 uYhm
F p
48.an acceptably low level 可接受水平 ~0!s5
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "D2`=D!+
50.misstatements or omissions 错报或漏报 n87B[R
51.aggregate 总计 Nqk*3Q"f
52.subsequent events 期后事项 cc*A/lD
53.adjust the financial statements 调整财务报表 ),mKEpf
54.perform additional audit procedures 实施追加的审计程序 w{UVo1r:
55.audit risk 审计风险 ~M3`mO+^U
56.detection risk 检查风险
D1;H,
57.inappropriate audit opinion 不适当的审计意见 /d&zE|!
58.material misstatement 重大的错报 ^0R.'XL
59.tolerable misstatement 可容忍错报 B4r4PSB>!
60.the acceptable level of detection risk 可接受的检查风险 `-"2(Gp
61.assessed level of material misstatement risk 重大错报风险的评估水平 /=*h\8c~
62.simall business 小规模企业 =[FNZ:3
63.accounting system 会计系统 0g
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64.test of control 控制测试 '0[D-jEr
65.walk-through test 穿行测试 r;g[<6`
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66.communication 沟通 b\Y<1EV^[
67.flow chart 流程图 5(^&0c>
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68.reperformance of internal control 重新执行 UIi;&[
69.audit evidence 审计证据 7$b!-I+a2
70.substantive procedures 实质性程序 >Olg
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71.assertions 认定 ?]]>WP
72.esistence 存在 JQj?+PI
73.occurrence 发生 B+#!%J_
74.completeness 完整性 [
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75.rights and obligations 权利和义务 "9jt
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76.valuation and allocation 计价和分摊 o|*ao2a
77.cutoff 截止 KaNi'=nW
78.accuracy 准确性 SpU+y|\[0
79.classification 分类 {~_X-g5|]
80.inspection 检查 @#hd8_)A.
81.supervision of counting 监盘 J cL4q\g
82.observation 观察 (/Lo44wT
83.confirmation 函证 OS;qb:;
84.computation 计算 qT$;ZV
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85.analytical procedures 分析程序 N_rz~$|@9
86.vouch 核对 0?8O9i
87.trace 追查 ig5
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88.audit sampling 审计抽样 _dky+ E
89.error 误差 -~\R.<+
90.expected error 预期误差 % 4|*
91.population 总体 fb3(9
92.sampling risk 抽样风险 2a|9D\
93.non- sampling risk 非抽样风险 T"xq^h1\
94.sampling unit 抽样单位 m-Q!V+XQp
95.statistical sampling 统计抽样 zP$0B!9
96.tolerable error 可容忍误差 AE?MEag
97.the risk of under reliance 信赖不足风险 Z0uo.
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98.the risk of over reliance 信赖过度风险 B9
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99.the risk of incorrect rejection 误拒风险 [-5%[ty9X
100. the risk of incorrect acceptance 误受风险 OJ^kESrm8
101.working trial balance 试算平衡表 (KtuikJ32^
102.index and cross-referencing 索引和交叉索引 F7P?*!dx
103.cash receipt 现金收入 Hof@,w
104.cash disbursement 现金支出 G_vWwH4XtL
105.bank statement 银行对账单 ;rXkU9
106.bank reconciliation 银行存款余额调节表 :>4pH
107.balance sheet date 资产负债表日 VPW@y
108.net realizable value 可变现净值 Yef=HSzo
109.storeroom 仓库 > Dy<@e
110.sale invoice 销售发票
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111.price list 价目表 yw2Mr+9I
112.positive confirmation request 积极式询证函 nX~Qt%
113.negative confirmation request 消极式询证函 N^</:R
114.purchase requisition 请购单 R+{QZ'K.qg
115.receiving report 验收报告 Bn:"qN~
116.gross margin 毛利 HY-7{irR~
117.manufacturing overhead 制造费用 $
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118.material requisition 领料单 p}H:t24Cr5
119.inventory-taking 存货盘点 zG-pqE6
120.bond certificate 债券 T'_#Dwmj*
121.stock certificate 股票
r&
122.audit report 审计报告 0<tce
123.entity 被审计单位 eajctkzj
124.addressee of the audit report 审计报告的收件人 z ntvKOIh
125.unqualified opinion 无保留意见 >f+qI
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126.qualified opinion 保留意见 *nS}1(u]
127.disclaimer of opinion 无法表示意见 ! |4fww
128.adverse opinion 否定意见 )S?. YCv?
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A (1)ABC 作业基础成本计算 TQ`s&8"P
A (2)absorbed overhead 已吸收制造费用 2L!s'^m-
A (3)absorption costing 吸收成本计算 |Y|6`9;
A (4)account 账户,报表 TwPpZ@
A (5)accounting postulate 会计假设 oKyl2jg+,
A (6)accounting series release 会计公告文件 <[.{aj]QV
A (7)accounting valuation 会计计价 c{.y9P6
A (8)account sale 承销清单 p+x}$&<|
A (9)accountability concept 经营责任概念 p>M8:,
A (10)accountancy 会计职业 Yr!@p Hy
A (11)accountant 会计师 hA=.${uIO
A (12)accounting 会计 ;c tPe[5
A (13)agency cost 代理成本 7`xeuK
A (14)accounting bases 会计基础 (F
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A (15)accounting manual 会计手册 `-_kOxe3
A (16)accounting period 会计期间 ]bcAbCZ@
A (17)accounting policies 会计方针 C2e.RTxc
A (18)accounting rate of return 会计报酬率 j(aok5:e
A (19)accounting reference date 会计参照日 #su R[K*S
A (20)accounting reference period 会计参照期间 J|$UAOEDa
A (21)accrual concept 应计概念 >wSrllmj@
A (22)accrual expenses 应计费用 \7V[G6'{
A (23)acid test ration 速动比率(酸性测试比率) r0^ *|+
A (24)acquisition 购置 %"[`
A (25)acquisition accounting 收购会计 (#e,tu
A (26)activity based accounting 作业基础成本计算 K92nh/}y
A (27)adjusting events 调整事项 pu-X
-j
A (28)administrative expenses 行政管理费 r..&6-%:N
A (29)advice note 发货通知
cG)U01/"
A (30)amortization 摊销 H8!;
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A (31)analytical review 分析性检查 <@.
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A (32)annual equivalent cost 年度等量成本法 .gQYN2#zb
A (33)annual report and accounts 年度报告和报表 WRCf[5
A (34)appraisal cost 检验成本 uKA-<nM._c
A (35)appropriation account 盈余分配账户
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A (36)articles of association 公司章程细则 S
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A (37)assets 资产 R)ep1X^
A (38)assets cover 资产保障 Wf!u?nH.5
A (39)asset value per share 每股资产价值 S7B\mv
A (40)associated company 联营公司 Mq~ g+`
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A (41)attainable standard 可达标准 >mAi/TZC
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A (42)attributable profit 可归属利润 ,DL%oQR
A (43)audit 审计 -3GlpC22
A (44)audit report 审计报告 F+<e9[
A (45)auditing standards 审计准则 [AHoTlPZ
A (46)authorized share capital 额定股本 b?U2g?lN:
A (47)available hours 可用小时 }'`iJb\
A (48)avoidable costs 可避免成本 ^\ku}X_[?
B (49)back-to-back loan 易币贷款 9P1!<6mN\
B (50)backflush accounting 倒退成本计算 zhZ!!b^6<
B (51)bad debts 坏帐 H |%'$oWp
B (52)bad debts ratio 坏帐比率 =D3K})&
B (53)bank charges 银行手续费 oUd R,;h9
B (54)bank overdraft 银行透支 Um~DA
B (55)bank reconciliation 银行存款调节表 %n{ue9
B (56)bank statement 银行对账单 j&-<e7O=
B (57)bankruptcy 破产 c BcZ@e;
B (58)basis of apportionment 分摊基础 L3;cAb/
B (59)batch 批量 (jI _Dk;
B (60)batch costing 分批成本计算 230ijq3YG
B (61)beta factor B(市场)风险因素 a{
p1Yy-]
B (62)bill 账单 wbQs>pc
B (63)bill of exchange 汇票 G2
0
B (64)bill of landing 提单 nPR*mbW
B (65)bill of materials 用料预计单
0`QF:
B (66)bill payable 应付票据 ruU &.mZ
B (67)bill receivable 应收票据 e
3.q8r
B (68)bin card 存货记录卡 [R0E4A?M
B (69)bonus 红利 "?=$(7uc
B (70)book-keeping 薄记 K+<F,
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B (71)Boston classification 波士顿分类 z1m-t#v:
B (72)breakeven chart 保本图 rM0Idc.$&&
B (73)breakeven point 保本点 /?%1;s:'
B (74)breaking-down time 复位时间 m)ENj6A>yP
B (75)budget 预算 8&wN9tPYZ
B (76)budget center 预算中心 w6
B (77)budget cost allowance 预算成本折让
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B (78)budget manual 预算手册 4?33t] "
B (79)budget period 预算期间 X:JU#sI
B (80)budgetary control 预算控制 @/8O@^
B (81)budgeted capacity 预算生产能力 PiJ>gDx
B (82)burden 制造费用 a}g<<{
B (83)business center 经营中心 b^q%p1
B (84)business entity 营业个体 ih=O#f|
B (85)business unit 经营单位 a v"dJm
B (86)buy-out management 管理性购买产权
R*O<
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B (87)by-product 副产品 ~o27~R ]
C (88)called-up share capital 催缴股本 xM:9XhH1
C (89)capacity 生产能力 ?wVq5^ e
C (90)capacity ratios 生产能力比率 FO:k
>F
C (91)capital 资本 534DAhpD=.
C (92)capital assets pricing model资本资产计价模式 cD'|zH]
C (93)capital commitment 承诺资本 4W<8u(
C (94)capital employed 已运用的资本 ~\OZEE
I
C (95)capital expenditure 资本支出 vAqVs5 j
C (96)capital expenditureauthorization 资本支出核准
om{aws;
C (97)capital expenditure control 资本支出控制 e"cvo(}g
C (98)capital expenditure proposal资本支出申请 cuQAXqXC@
C (99)capital funding planning 资本基金筹集计划 ] p*Fq^
C (100)capital gain 资本收益 R6`,}<A]@
C (101)capital investment appraisal资本投资评估 7g.3)1
C (102)capital maintenance 资本保全 jJ3dZ<#
C (103)capital resource planning 资本资源计划 _i2guhRs*Q
C (104)capital surplus 资本盈余 }K|40oO5
C (105)capital turnover 资本周转率 |3C5"R3ZGO
C (106)card 记录卡 FvVM}l'
C (107)cash 现金
j>)yV@g/
C (108)cash account 现金账户 _n+
5{\z
C (109)cash book 现金账薄 "H|hN
C (110)cash cow 金牛产品 }CQ)W1mO"
C (111)cash flow 现金流量 ys9'1+9
C (112)cash discounted 现金贴现 (%)<jg1
C (113)cash flow budget 现金流量预算 j[|mC;y.
C (114)cash flow statement 现金流量表 ^oDSU7j5,
C (115)cash ledger 现金分类账 >dfk2.6e
C (116)cash limit 现金限额 R]"
jr
C (117)CCA 现时成本会计 aA=7x&z@
C (118)center 中心 Qsg([K
C (119)changeover time 变更时间 =2/[n8pSsM
C (120)chartered entity 特许经济个体 g_e_L39
C (121)cheque 支票 kqZ+e/o>O9
C (122)cheque register 支票登记薄 s!?T$@a=
C (123)coin analysis 零钱分类 ok/{ w
C (124)classification 分类
Ja{[T
C (125)clock card 工时卡 Y(R .e7]
C (126)code 代码 +K:hetv
C (127)commitment accounting 承诺确认会计 jd+U+8r
C (128)common cost 共同成本 kz^?!l)X0
C (129)company limited byguarantee 有限担保责任公司 L+Q.y~
C (130)company limited shares 股份有限公司 V%JG :'6L
C (131)competitive position 竞争能力状况 gUrXaD#
C (132)concept 概念 '\R/-.
C (133)conglomerate 跨行业企业 1{?5/F \ +
C (134)consistency concept 一致性概念 HB9|AQ4K
C (135)consolidated accounts 合并报表 L~HL*~#d
C (136)consolidation accounting 合并会计 CDT3&N1'R
C (137)consortium 财团 V?N8 ,)j
C (138)contingency plan 应急计划 frUO+
C (139)contingent liabilities 或有负债 lH"4"r
C (140)continuous operation 连续生产 c3C<P
C (141)contra 抵消 ,_I#+XiXY
C (142)contract cost 合同成本 E\vW>g*W
C (143)contract costing 合同成本计算 8}{W.np_
C (144)contribution 贡献毛益 DgKe!w$
C (145)contribution centre 贡献中心 wD5fm5r=
C (146)contribution chart 贡献图 ,m1F<Pdts
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >.r> aH
C (148)contribution to salesration 贡献毛益对销售比率 ab^>_xD<
C (149)control 控制 NH;.!xq:
C (150)control account 控制帐户 DGO\&^GT^
C (151)control limits 控制限度 siD/`T&
C (152)controllability concept 可控制概念 Kd;)E 9Ti
C (153)controllable cost 可控制成本 zA*I=3E(
C (154)conversion cost 加工成本 tVhf1TH#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %OAvhutS
C (156)corporate appraisal 公司评估 eY8rm
C (157)corporate planning 公司计划 st wxF?\NS
C (158)corporate social reporting 公司社会报告 8"C[sRhz
C (159)corporation 股份公司 X%
X
&<
C (160)cost 成本 E@7);i5K
C (161)cost account 成本帐户 #SqU>R
C (162)cost accounting 成本会计 B-W8Zq#
4>
C (163)cost accounting manual 成本手册 aW(Hn[}^
C (164)cost accounts calendar 成本报表的日历时间 @aUQy;
C (165)cost adjustment 成本调整 !Hx[
`3
C (166)cost allocation 成本分配 >6A8+=
C (167)cost apportionment 成本分摊 c&I"&oZ@&
C (168)cost attribution 成本归属 U flS`
C (169)cost audit 成本审计 CC,CKb
C (170)cost behaviour 成本性态 d#-'DO{k
C (171)cost benefit analysis 成本效益分析 `,$PRN"]
C (172)cost center 成本中心 wOF";0EN
C (173)cost driver 成本动因