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注会《审计》英语常用词汇 m*L5xxc!
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1.audit 审计 Rt5,/Q0
2.attestation 鉴证 o!ZG@k?#
3.credibility 可信赖程度 L PS,\+
4.audit of financial statements 财务报表审计 ,1g_{dMx
5.agreed-upon procedures 执行商定程序 >=d 5Scix
6.high levels of assurance 高水平保证 9[`c"Pd
7.compilation 编制 1 0zw}1x
8.reliability 可靠性 k*u6'IKi.4
9.relevance 相关性 _s+G02/q1
10.professional skepticism 职业谨慎 diNAT`|?#
11.objectivity 客观性 `T+w5ON
n
12. professional competence 专业胜任能力 L|Xg4Z
13.Senior/CPA-in-charge 项目经理 #sg*GK+|:R
14.audit engagement letter 业务约定书 {+ Ibi{
15.recurring audit 连续审计 obGhO
16.the client 委托人 1 +s;a]-C
17.change CPA 更换注册会计师 Go!{@xx>
18.the existing CPA 现任注册会计师 c^O&A\+;
19.the successor CPA 后任注册会计师 U {Knjo S
20.the preceding CPA前任注册会计师 |g>Q3E
21.issue the audit report 出具审计报告 h-//v~V)
22.expert 专家 oY5`r)C7
23.the board of directors 董事会 :
h(Z\D_
24.knowledge of the entity‘ s business 了解被审计单位情况 C(9"59>{]y
25.assess material misstatement risks评估重大错报风险 `dD_"Hdt
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 f`KO#Wc
27.a general knowledge of —— 初步了解―――的情况 }a/z.&x]V
28.a more knowledge of—— 进一步了解的情况 xFekSH7[F
29.the prior year‘s working papers 以前年度工作底稿 @)x*6 2r+
30.minutes of meeting 会议纪要 -$kIVh
31.business risks 经营风险 &]Uo>Gb3!q
32.appropriateness 适当性 gTgoS:M"_O
33.accounting estimate 会计估计 kxN
O9w
34.management representations 管理层声明 BzzZ.AH~
35.going concern assumption 持续经营假设 :\I*_00!
36.audit plan 审计计划 yf;TIh%)=
37.significant audit areas 重点审计领域 $Mj\ 3
38.error 错误 ByuBZ!m
39.fraud舞弊 7p hf
40.modified or additional procedures 修改或追加审计程序 NM^uP+uS
41.misappropriation of assets 侵占资产 jV9oTH-
42.transactions without substance 虚假交易 H]
g=(
%ok
43.unusual pressures 异常压力 ^%!SKhRIK
44.the suspected noncompliance 涉嫌存在违法行为
)#8g<]q
45.materialiy 重要性 !yVY[
46.exceed the materiality level 超过重要性水平 :8j7}'
47.approach the materiality level 接近重要性水平 O@
H.k<zn
48.an acceptably low level 可接受水平 K3<A<&W_-
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 PqL.^
50.misstatements or omissions 错报或漏报 \@
yJbhk
51.aggregate 总计 a|=^
52.subsequent events 期后事项 k0O5c[j
53.adjust the financial statements 调整财务报表 t1 U+7nM
54.perform additional audit procedures 实施追加的审计程序 AC'_#nPL#
55.audit risk 审计风险 >d=pl}-kOQ
56.detection risk 检查风险 ]j>`BK>FE
57.inappropriate audit opinion 不适当的审计意见 F~qZIggD
58.material misstatement 重大的错报 (hdu+^Qj=
59.tolerable misstatement 可容忍错报 !4cY^4>o
60.the acceptable level of detection risk 可接受的检查风险 <&3aP}
61.assessed level of material misstatement risk 重大错报风险的评估水平 5y 5Dn!`
62.simall business 小规模企业 8!cHRtqK
63.accounting system 会计系统 9PACXW0
64.test of control 控制测试 a;^lOU|L{
65.walk-through test 穿行测试 i7 21(1
66.communication 沟通 me{u~9&
67.flow chart 流程图 $2}#):`
68.reperformance of internal control 重新执行 UKZ)Bo
o
69.audit evidence 审计证据 [FrLxU
70.substantive procedures 实质性程序 8Z_ 4%vUBg
71.assertions 认定 I#M>b:"te
72.esistence 存在 5-$D<}Z
73.occurrence 发生 |,5|ZpgL
74.completeness 完整性 0IdA!.|
75.rights and obligations 权利和义务 cV0CI&
76.valuation and allocation 计价和分摊 'Etq;^H
77.cutoff 截止
7n.Oem
78.accuracy 准确性 [`
qdpzUp&
79.classification 分类 9(q(;|;Hp
80.inspection 检查 NN=^4Xpc:
81.supervision of counting 监盘 %7}j|eS)G
82.observation 观察 =EMB~i
83.confirmation 函证 #=S^i[K/
84.computation 计算 Hnk&2bY
85.analytical procedures 分析程序 X ?[ )e
86.vouch 核对 M-@X&bm,S
87.trace 追查 DBB&6~;?
88.audit sampling 审计抽样 jLt3jN
89.error 误差 Fz,jnV9=j
90.expected error 预期误差 H\a"=&M
91.population 总体 \.O&-oi
92.sampling risk 抽样风险 %b<W]HwA
93.non- sampling risk 非抽样风险 +x}9a~QG#
94.sampling unit 抽样单位 ZK'46
lh
95.statistical sampling 统计抽样 ~ gff{Nzk
96.tolerable error 可容忍误差 ;h+~xxu=X
97.the risk of under reliance 信赖不足风险 D?"P\b[/
98.the risk of over reliance 信赖过度风险 x51R:x(p
99.the risk of incorrect rejection 误拒风险 &e:+;7
100. the risk of incorrect acceptance 误受风险 |k90aQO
101.working trial balance 试算平衡表 C$PS@4'U
102.index and cross-referencing 索引和交叉索引 9QLG:(~;
103.cash receipt 现金收入 4F
G0'J&hw
104.cash disbursement 现金支出 5!fYTo|G>
105.bank statement 银行对账单 -u'"l(n)~
106.bank reconciliation 银行存款余额调节表 ]S[/a
107.balance sheet date 资产负债表日 K&`1{,
108.net realizable value 可变现净值 ;J TY#)Bh
109.storeroom 仓库 Z s=A<[
110.sale invoice 销售发票 Sk>=C0f:
111.price list 价目表 )]FXUz|;
112.positive confirmation request 积极式询证函 +sjzT[ Dn
113.negative confirmation request 消极式询证函 A2:}bb~H
114.purchase requisition 请购单 ~Ay)kv;
115.receiving report 验收报告 F[Mwd &P@
116.gross margin 毛利 bA#9'Qu^j
117.manufacturing overhead 制造费用 ` qs}L
118.material requisition 领料单 4xm
JQ>/
119.inventory-taking 存货盘点 8I/3T
120.bond certificate 债券 lMGO4U[z
121.stock certificate 股票 aMhVO(+FW
122.audit report 审计报告 s.
A}ydtt
123.entity 被审计单位 0Q&(j7`^@
124.addressee of the audit report 审计报告的收件人 Y06^M?}
125.unqualified opinion 无保留意见 <n]P D;.4
126.qualified opinion 保留意见 U?:P7YWy
127.disclaimer of opinion 无法表示意见 X\P%C
128.adverse opinion 否定意见 O8$~dzf,2
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A (1)ABC 作业基础成本计算 >lUPOc
A (2)absorbed overhead 已吸收制造费用 "nu]3zcd
A (3)absorption costing 吸收成本计算 b-VygLN
A (4)account 账户,报表 3;BI
wb_
A (5)accounting postulate 会计假设 3PU_STSix
A (6)accounting series release 会计公告文件 7[;!e nO
A (7)accounting valuation 会计计价 ^_Hf}8H7]
A (8)account sale 承销清单 e7@ m i
A (9)accountability concept 经营责任概念 >jAFt_
A (10)accountancy 会计职业 MmjZq
A (11)accountant 会计师
F/5G~17
A (12)accounting 会计 F5
]<=i
A (13)agency cost 代理成本 H)D|lt5xy
A (14)accounting bases 会计基础 '?veMX
A (15)accounting manual 会计手册 ;(/go\m
tB
A (16)accounting period 会计期间 Mi8)r_l%O
A (17)accounting policies 会计方针 R#4l"
A (18)accounting rate of return 会计报酬率 /_qq(,3
A (19)accounting reference date 会计参照日 r9_ ON|
A (20)accounting reference period 会计参照期间 ]E<Z5G1HD
A (21)accrual concept 应计概念 nTr%S&<+"
A (22)accrual expenses 应计费用 js81@WX!c
A (23)acid test ration 速动比率(酸性测试比率) apk,\L@sZ
A (24)acquisition 购置 F*PhV|XU
A (25)acquisition accounting 收购会计 2 3PRb<q
A (26)activity based accounting 作业基础成本计算 fasWb&~z
A (27)adjusting events 调整事项 W7!gD
A (28)administrative expenses 行政管理费 =Z:]%
A (29)advice note 发货通知 c}qpmW F
A (30)amortization 摊销 /
\/^= j
A (31)analytical review 分析性检查 NLMvi!5w,
A (32)annual equivalent cost 年度等量成本法 0AQ4:KV(Y
A (33)annual report and accounts 年度报告和报表 /fp8tL2Y
A (34)appraisal cost 检验成本 imYfRi=$
A (35)appropriation account 盈余分配账户 H:~p5t
A (36)articles of association 公司章程细则 -`k>(\Q<d
A (37)assets 资产 F0U %m
A (38)assets cover 资产保障 Hloe7+5UD
A (39)asset value per share 每股资产价值 ]H
n:c'aT
A (40)associated company 联营公司 kzRvLs4xM
A (41)attainable standard 可达标准 7_1 Iadb
Jj
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A (42)attributable profit 可归属利润 PF`uwx@zH
A (43)audit 审计 7y|U!r"Y
A (44)audit report 审计报告 p2gdAJ
A (45)auditing standards 审计准则 9<_hb1'
A (46)authorized share capital 额定股本 m|
,Tk:xH
A (47)available hours 可用小时 f
g)*TR
A (48)avoidable costs 可避免成本 XZ
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B (49)back-to-back loan 易币贷款 ;\0|1Eem`
B (50)backflush accounting 倒退成本计算 HqWWWCWal
B (51)bad debts 坏帐 <\^o
B (52)bad debts ratio 坏帐比率 VxN#\Di&
B (53)bank charges 银行手续费 hH1Q:}a
B (54)bank overdraft 银行透支 Z5q%L!4G
B (55)bank reconciliation 银行存款调节表 l[T-Ak
B (56)bank statement 银行对账单 f 3H uT=n
B (57)bankruptcy 破产 MT>sRx#
B (58)basis of apportionment 分摊基础 9!n:hhJM
B (59)batch 批量 oWY3dc
B (60)batch costing 分批成本计算 #,#_"
B (61)beta factor B(市场)风险因素 u;q
Q/Ftb
B (62)bill 账单 MeBTc&S<
B (63)bill of exchange 汇票 ]vQa~}
B (64)bill of landing 提单 aH6j,R%
B (65)bill of materials 用料预计单 arm_SyL0
B (66)bill payable 应付票据 kC.dJ2^j+
B (67)bill receivable 应收票据 5<(*
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B (68)bin card 存货记录卡 6)^*DJy
B (69)bonus 红利 ,'(|,f42
B (70)book-keeping 薄记 b;QgL_w
B (71)Boston classification 波士顿分类 HKJCiQ|k
B (72)breakeven chart 保本图 9Ad%~qciY
B (73)breakeven point 保本点 \7LL neq
B (74)breaking-down time 复位时间
(sK
g*G2
B (75)budget 预算 LG,? ,%_s
B (76)budget center 预算中心 aE 07#
B (77)budget cost allowance 预算成本折让 y ~
K8
B (78)budget manual 预算手册 vX }iA|`#
B (79)budget period 预算期间 RkG?R3
e
B (80)budgetary control 预算控制 3 ~P$p<
B (81)budgeted capacity 预算生产能力 }SSg>.48w
B (82)burden 制造费用 QgU]3`z"
B (83)business center 经营中心 _|C3\x1c
B (84)business entity 营业个体 55O}S Us!P
B (85)business unit 经营单位 KJT N"hF
B (86)buy-out management 管理性购买产权
M]5l-i$
B (87)by-product 副产品 (>0`e8v!
C (88)called-up share capital 催缴股本 e W8cI)wU
C (89)capacity 生产能力 .$-;`&0cZ
C (90)capacity ratios 生产能力比率 9mDdX
C (91)capital 资本 @M\JzV4 A[
C (92)capital assets pricing model资本资产计价模式 U[pHT _U
C (93)capital commitment 承诺资本 cY!Y?O
C (94)capital employed 已运用的资本 8
siP
C (95)capital expenditure 资本支出 $HQ~I?r{Hf
C (96)capital expenditureauthorization 资本支出核准 -"xAeI1+
C (97)capital expenditure control 资本支出控制 *x8~}/[T(F
C (98)capital expenditure proposal资本支出申请 q,fp
DNo
C (99)capital funding planning 资本基金筹集计划 2tK~]0x
C (100)capital gain 资本收益 <.Tllk@r)
C (101)capital investment appraisal资本投资评估 -btNwE6[.
C (102)capital maintenance 资本保全 &pI\VIx ?
C (103)capital resource planning 资本资源计划 |5;,]lbt
C (104)capital surplus 资本盈余 P7}w^#x
C (105)capital turnover 资本周转率 :j+E]|d(~6
C (106)card 记录卡 \)28
,`
C (107)cash 现金 "#wAGlH6>
C (108)cash account 现金账户 Ut~YvWc9
C (109)cash book 现金账薄 )b nGZ8h99
C (110)cash cow 金牛产品 aN"YEL>w
C (111)cash flow 现金流量 Z6gwAvf<
C (112)cash discounted 现金贴现 `{YOl\d_
C (113)cash flow budget 现金流量预算 ]Qe~|9I
C (114)cash flow statement 现金流量表 AT
t.}-
C (115)cash ledger 现金分类账 %u%;L+0Q[
C (116)cash limit 现金限额 MMa`}wSs
C (117)CCA 现时成本会计 7vgRNzZoq
C (118)center 中心 O8hx}dOjA
C (119)changeover time 变更时间 <
6]Hj2
C (120)chartered entity 特许经济个体 {0j,U\ kb
C (121)cheque 支票 u*l>)_HD
C (122)cheque register 支票登记薄
'
*Y mYU
C (123)coin analysis 零钱分类 \|X
1
C (124)classification 分类 w#9.U7@.
C (125)clock card 工时卡 D`n<!"xg@$
C (126)code 代码 e#5WX
C (127)commitment accounting 承诺确认会计 <*iFVjSI(
C (128)common cost 共同成本 =KR^0<2r
C (129)company limited byguarantee 有限担保责任公司 X ([^i;mr
C (130)company limited shares 股份有限公司 L~+aD2E {
C (131)competitive position 竞争能力状况 %zc.b
C (132)concept 概念 uu4!e{K
C (133)conglomerate 跨行业企业 =:T"naY(
C (134)consistency concept 一致性概念 r8R7@S2V'
C (135)consolidated accounts 合并报表 2FL_!;p;2E
C (136)consolidation accounting 合并会计 br0\O
C (137)consortium 财团
T\zn&6
C (138)contingency plan 应急计划 s7E %Et
C (139)contingent liabilities 或有负债 q@1A2L\Om
C (140)continuous operation 连续生产 Pi[]k]XA\
C (141)contra 抵消 0F!Uai1
C (142)contract cost 合同成本 eiOAbO#U
C (143)contract costing 合同成本计算 LU*mR{B
C (144)contribution 贡献毛益 $m>( kd1
C (145)contribution centre 贡献中心 i]zh8|">
C (146)contribution chart 贡献图 b%F'Ou~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ,-d2wzhW
C (148)contribution to salesration 贡献毛益对销售比率 LCRWC`%&
C (149)control 控制 ,EH-Sf2Cb
C (150)control account 控制帐户 zGO_S\
C (151)control limits 控制限度 4cm~oZ
C (152)controllability concept 可控制概念 Lo'GfHE
C (153)controllable cost 可控制成本 jz'%(6#'gW
C (154)conversion cost 加工成本 k"dE?v\cG
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Yo5ged]i
C (156)corporate appraisal 公司评估 U2_;
C (157)corporate planning 公司计划 T}p|_)&y
C (158)corporate social reporting 公司社会报告 zxv y&
C (159)corporation 股份公司 !`U #Pjp.
C (160)cost 成本 ][z!};
C (161)cost account 成本帐户 <6N3()A)%1
C (162)cost accounting 成本会计 UGOe(JB
C (163)cost accounting manual 成本手册 '6WZi|(a
C (164)cost accounts calendar 成本报表的日历时间 ;(g"=9
e
C (165)cost adjustment 成本调整 f:t5`c.
C (166)cost allocation 成本分配 >&Ye(3w&
C (167)cost apportionment 成本分摊 50S*_4R
C (168)cost attribution 成本归属 ,=ju^_^sA
C (169)cost audit 成本审计 6jal5<H
C (170)cost behaviour 成本性态 +ZwTi!W
C (171)cost benefit analysis 成本效益分析 }sZy |dd
C (172)cost center 成本中心 BhyLcUBuB
C (173)cost driver 成本动因