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注会《审计》英语常用词汇 1=Zw=ufqV
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1.audit 审计 5TneuG[OD
2.attestation 鉴证 +n[wkgFd
3.credibility 可信赖程度 Sz|CreFK16
4.audit of financial statements 财务报表审计 6KCmswvE
5.agreed-upon procedures 执行商定程序 *+j{9LK
6.high levels of assurance 高水平保证 %Z[/U
7.compilation 编制 cIvYfgIo9
8.reliability 可靠性 YC&jKx .>
9.relevance 相关性 B21AcE
10.professional skepticism 职业谨慎 @JEmybu
11.objectivity 客观性 'ZH<g8:=@
12. professional competence 专业胜任能力 GR ?u?-
13.Senior/CPA-in-charge 项目经理 Oawr S{
14.audit engagement letter 业务约定书 6
2`PK+
15.recurring audit 连续审计 @xm~T|[7
16.the client 委托人 Ws*
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17.change CPA 更换注册会计师 o,Zng4
NY
18.the existing CPA 现任注册会计师 [Z#.]gb
19.the successor CPA 后任注册会计师 @zynq
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20.the preceding CPA前任注册会计师 Zng` oFD
21.issue the audit report 出具审计报告 o9LD6$
22.expert 专家 I?Jii8|W9
23.the board of directors 董事会 Gr"7w[|+
24.knowledge of the entity‘ s business 了解被审计单位情况 !""!sFx)R
25.assess material misstatement risks评估重大错报风险 zrU$SWU
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 LAY)">*49H
27.a general knowledge of —— 初步了解―――的情况 oT)VOkFq
28.a more knowledge of—— 进一步了解的情况 =x0"6gTz>
29.the prior year‘s working papers 以前年度工作底稿 X;6
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30.minutes of meeting 会议纪要 |5IY`;+9
31.business risks 经营风险 gQh Ccv
32.appropriateness 适当性 mu6xL QdA
33.accounting estimate 会计估计 3.<6;?
34.management representations 管理层声明 2]NAs9aZ
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 k<'vP{
37.significant audit areas 重点审计领域 %wjB)Mae
38.error 错误 9U<)_E<y
39.fraud舞弊 7#9'2dI
40.modified or additional procedures 修改或追加审计程序 nG^M 2)(8
41.misappropriation of assets 侵占资产 9j?hF$L"
42.transactions without substance 虚假交易 \ ~LU 'j
43.unusual pressures 异常压力 ]tQDk4&i
44.the suspected noncompliance 涉嫌存在违法行为 LbV]JP
45.materialiy 重要性 ]PzTl {]
46.exceed the materiality level 超过重要性水平 2Ph7qEBQ22
47.approach the materiality level 接近重要性水平 Jh&~/ntmm_
48.an acceptably low level 可接受水平 &Ev]x2YC
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 Vr-3M+l=O
50.misstatements or omissions 错报或漏报 6PJJ?}P^1
51.aggregate 总计 7c29Ua~[
52.subsequent events 期后事项 K_&c5(-(_
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 B)DC,+@$
55.audit risk 审计风险 tT* W5
56.detection risk 检查风险 :%uyy5A
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57.inappropriate audit opinion 不适当的审计意见 nrS[7~
58.material misstatement 重大的错报 HhWwc#B
59.tolerable misstatement 可容忍错报 11B{gUv.]
60.the acceptable level of detection risk 可接受的检查风险 {wpMg
61.assessed level of material misstatement risk 重大错报风险的评估水平
_
7BF+*T
62.simall business 小规模企业 wI@zPVY_i
63.accounting system 会计系统 DYAwQ"i;6
64.test of control 控制测试 @vdc)vN[/
65.walk-through test 穿行测试 I[g?Ju >
66.communication 沟通 urT/+deR
67.flow chart 流程图 $&= 4.7Yt
68.reperformance of internal control 重新执行 y#Mc4?
69.audit evidence 审计证据 TRk
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70.substantive procedures 实质性程序 ycrh5*g
71.assertions 认定 8g[(nxI~
72.esistence 存在 F8uRT&m B0
73.occurrence 发生 5DkK'tCI9Z
74.completeness 完整性 E?Qz/*'zv
75.rights and obligations 权利和义务 bIb6
yVnHi
76.valuation and allocation 计价和分摊 + 9\:$wMN
77.cutoff 截止 4T==A#Z
78.accuracy 准确性 yhSk"e'G
79.classification 分类 s`Yu"s
8}4
80.inspection 检查 o\@ A2r3
81.supervision of counting 监盘 +QIGR'3u
82.observation 观察 0NCOz(L/
83.confirmation 函证 -YzQ2#K
84.computation 计算 'ZGT`'ri
85.analytical procedures 分析程序 A*\o
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86.vouch 核对 <OR.q
87.trace 追查 Sl. KLc@@
88.audit sampling 审计抽样 B_SZ?o
89.error 误差 OX)#F'Sl}
90.expected error 预期误差 4;
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91.population 总体 ch0oFc$
92.sampling risk 抽样风险 aPD?Bh>JU
93.non- sampling risk 非抽样风险 ~t{D5#LVHa
94.sampling unit 抽样单位 ]5} -y3
95.statistical sampling 统计抽样 s6uF5]M;2
96.tolerable error 可容忍误差 g[#k.CuP
97.the risk of under reliance 信赖不足风险 Vqa5RVnI
98.the risk of over reliance 信赖过度风险 5T$}Oy1
99.the risk of incorrect rejection 误拒风险 +=ZWau
100. the risk of incorrect acceptance 误受风险 --in+
101.working trial balance 试算平衡表 ,]~u:Y}
102.index and cross-referencing 索引和交叉索引 $i,6B9
103.cash receipt 现金收入 22)0zY%\
104.cash disbursement 现金支出 *F\T}k7
105.bank statement 银行对账单 xb4Pt`x)rS
106.bank reconciliation 银行存款余额调节表 =@xN(](
107.balance sheet date 资产负债表日 6WA|'|}
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108.net realizable value 可变现净值 2YL`3cgfb
109.storeroom 仓库 L!bfh`
110.sale invoice 销售发票 V*6l6-y~Ih
111.price list 价目表 cm@jt\D
112.positive confirmation request 积极式询证函 r+t ,J|V
113.negative confirmation request 消极式询证函 ZB~l2
114.purchase requisition 请购单 dV5PhP>6
115.receiving report 验收报告 2wB.S_4"-<
116.gross margin 毛利 opm?':Qst
117.manufacturing overhead 制造费用 - *:p.(c
118.material requisition 领料单 ^y&q5p jj
119.inventory-taking 存货盘点 vC)"*wYB{
120.bond certificate 债券 p//T7rs
121.stock certificate 股票 nGq]$h
122.audit report 审计报告 +mJ
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123.entity 被审计单位 #d7N| 9_
124.addressee of the audit report 审计报告的收件人 -Nsk}Rnk*
125.unqualified opinion 无保留意见 NFB*1_m
126.qualified opinion 保留意见 w+t# Yb\7
127.disclaimer of opinion 无法表示意见 M:R8<.{
128.adverse opinion 否定意见 O!:QJ
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A (1)ABC 作业基础成本计算 Z7JKaP9{:
A (2)absorbed overhead 已吸收制造费用 yOX&cZ[
A (3)absorption costing 吸收成本计算 >F/XZC
A (4)account 账户,报表 !cRfZ
A (5)accounting postulate 会计假设 gzVtxDh
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 ;c1relR2
A (8)account sale 承销清单 Wt>J
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A (9)accountability concept 经营责任概念 j'3j}G%\T
A (10)accountancy 会计职业 25aNC;J
A (11)accountant 会计师 t";{1.
A (12)accounting 会计 6tOCZ
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A (13)agency cost 代理成本 ~V @;(_T
A (14)accounting bases 会计基础 hdo&\Q2D8
A (15)accounting manual 会计手册 ~ct2`M$TL(
A (16)accounting period 会计期间 F4GP7]
A (17)accounting policies 会计方针 `-4'/~G
A (18)accounting rate of return 会计报酬率 T3
6x=LX
A (19)accounting reference date 会计参照日 As0 B\
A (20)accounting reference period 会计参照期间 wAw42{M
A (21)accrual concept 应计概念 ):3MYSqX
A (22)accrual expenses 应计费用 B9YsA?hg
A (23)acid test ration 速动比率(酸性测试比率) G;/Q>V
A (24)acquisition 购置 1hR
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A (25)acquisition accounting 收购会计 &B}Lo
A (26)activity based accounting 作业基础成本计算 IrJ+Jov
A (27)adjusting events 调整事项 +fM&su=wl
A (28)administrative expenses 行政管理费 #;`Oj
A (29)advice note 发货通知 {{32jU7<
A (30)amortization 摊销 I6+2>CUGo
A (31)analytical review 分析性检查 3S5^`Ag#
A (32)annual equivalent cost 年度等量成本法 qB:AkMd&
A (33)annual report and accounts 年度报告和报表 m
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A (34)appraisal cost 检验成本 [cDbaq,T
A (35)appropriation account 盈余分配账户 W]_g4,T>
A (36)articles of association 公司章程细则 (z/jMMms
A (37)assets 资产 )u0O_R
A (38)assets cover 资产保障 69Nw/$
A (39)asset value per share 每股资产价值 O16r!6=-n
A (40)associated company 联营公司 hd5$ yU5JQ
A (41)attainable standard 可达标准 'f*O#&?
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A (42)attributable profit 可归属利润 Axlm<3<wf"
A (43)audit 审计 )Ob]T{GY
A (44)audit report 审计报告 RwW$O@0
A (45)auditing standards 审计准则 A;,Dg=FL/
A (46)authorized share capital 额定股本 _
%{0?|=
A (47)available hours 可用小时 r?pZ72q
A (48)avoidable costs 可避免成本
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B (49)back-to-back loan 易币贷款 Tr%FUi
B (50)backflush accounting 倒退成本计算 )\>r-g$
B (51)bad debts 坏帐 JdiP>KXV
B (52)bad debts ratio 坏帐比率 ?KB@Zm+#~
B (53)bank charges 银行手续费 +i. u< T
B (54)bank overdraft 银行透支 \]8VwsP
B (55)bank reconciliation 银行存款调节表 'd/*BjNp)
B (56)bank statement 银行对账单 (0OM"`j
B (57)bankruptcy 破产 -(9O6)Rs$
B (58)basis of apportionment 分摊基础 ePEe?o4;
B (59)batch 批量 lm$;:Roj*
B (60)batch costing 分批成本计算 %G[/H.7s-
B (61)beta factor B(市场)风险因素 0Gsu
B (62)bill 账单 m;o4Fu
B (63)bill of exchange 汇票 Iyyo3awc
B (64)bill of landing 提单 ?ok)>P
B (65)bill of materials 用料预计单 O#EqG.L5
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 8}BS2C%P
B (68)bin card 存货记录卡 #Ao !>qCE
B (69)bonus 红利 hm\\'_u
B (70)book-keeping 薄记 cKjRF6w
B (71)Boston classification 波士顿分类 PO o%^'(
B (72)breakeven chart 保本图 E]1##6Ae
B (73)breakeven point 保本点 59<hV?
B (74)breaking-down time 复位时间 Q
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B (75)budget 预算 )3%@9
B (76)budget center 预算中心 ,?(ciO)
B (77)budget cost allowance 预算成本折让 % :/_ f
B (78)budget manual 预算手册 8eJE>g1J
B (79)budget period 预算期间 t'g^W
B (80)budgetary control 预算控制 @h}`DNaZ^
B (81)budgeted capacity 预算生产能力 <6jFKA<
B (82)burden 制造费用 (.?
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B (83)business center 经营中心 \|%E%Y
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B (84)business entity 营业个体 SkHYXe"]
B (85)business unit 经营单位 . I
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B (86)buy-out management 管理性购买产权 aGK@)&h$
B (87)by-product 副产品 E^wyD-ii/
C (88)called-up share capital 催缴股本 gn)R^
C (89)capacity 生产能力 {DwIjy31T
C (90)capacity ratios 生产能力比率 TSjIz5
C (91)capital 资本 ,mKObMu
C (92)capital assets pricing model资本资产计价模式 {kL&Rv%'
C (93)capital commitment 承诺资本 Z\ )C_p\-
C (94)capital employed 已运用的资本 f%XJ;y\,9H
C (95)capital expenditure 资本支出 [T^?Q%h
C (96)capital expenditureauthorization 资本支出核准 g_aCHEFBv
C (97)capital expenditure control 资本支出控制 fu4!t31
C (98)capital expenditure proposal资本支出申请 z%sy$^v@vD
C (99)capital funding planning 资本基金筹集计划 >c~RI7uu
C (100)capital gain 资本收益 S6sq#kcH
C (101)capital investment appraisal资本投资评估 ,T|x)"uA`
C (102)capital maintenance 资本保全 %tm p
C (103)capital resource planning 资本资源计划 zN!j%T.e
C (104)capital surplus 资本盈余 V%NeZ1{ e
C (105)capital turnover 资本周转率 H}ZQ?uK;
C (106)card 记录卡 |PP.<ce\-
C (107)cash 现金 a#[-*ou`
C (108)cash account 现金账户 ]
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C (109)cash book 现金账薄 !SxG(*u
C (110)cash cow 金牛产品 0L#/lDNk
C (111)cash flow 现金流量 4W;S=#1
C (112)cash discounted 现金贴现 y1pu R7
C (113)cash flow budget 现金流量预算 57Z-
C (114)cash flow statement 现金流量表 wCCV2tk
C (115)cash ledger 现金分类账 lV6dm=k
C (116)cash limit 现金限额 Zu/<NC
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C (117)CCA 现时成本会计 :iPym}CE
C (118)center 中心 |+}G|hx@9
C (119)changeover time 变更时间 s_Wyh
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C (120)chartered entity 特许经济个体 :P+\p=
C (121)cheque 支票 f p[,C1U
C (122)cheque register 支票登记薄 p|[B
=.c{
C (123)coin analysis 零钱分类 7%;_kFRV
C (124)classification 分类 yI3kvh
C (125)clock card 工时卡 *%gF2@=r8F
C (126)code 代码 FN^FvQ
C (127)commitment accounting 承诺确认会计 :/N+;- 18
C (128)common cost 共同成本 3EK9,:<Cf
C (129)company limited byguarantee 有限担保责任公司 "%6/a7S
C (130)company limited shares 股份有限公司 ST dNM\+
C (131)competitive position 竞争能力状况 o:p
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C (132)concept 概念 (zcLx;N
C (133)conglomerate 跨行业企业 |E)aT#$f'
C (134)consistency concept 一致性概念 =#xK=pRy;
C (135)consolidated accounts 合并报表 S\#1 7.=
C (136)consolidation accounting 合并会计 'LS z f/w
C (137)consortium 财团 pA}S5x
C (138)contingency plan 应急计划 <AoXEuD
C (139)contingent liabilities 或有负债 hdma=KqZ(
C (140)continuous operation 连续生产 ]!
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C (141)contra 抵消 wvby?MhPY
C (142)contract cost 合同成本 z=Cr7-
C (143)contract costing 合同成本计算 l.+yn91%>
C (144)contribution 贡献毛益 }}
ZY
C (145)contribution centre 贡献中心 19UN*g3(
C (146)contribution chart 贡献图 ~bK9R0|<
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ,,4
GNbBC
C (148)contribution to salesration 贡献毛益对销售比率 v&
$k9)]
C (149)control 控制 r 2:2,5_
C (150)control account 控制帐户 gm"#:< )
C (151)control limits 控制限度 4JyM7ePND}
C (152)controllability concept 可控制概念 s^8u&y)3
C (153)controllable cost 可控制成本 j2 %^qL
C (154)conversion cost 加工成本 j+IrqPKC^
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <wd]D@l7r
C (156)corporate appraisal 公司评估 ci9R.U)
C (157)corporate planning 公司计划 9 ;i\g=
C (158)corporate social reporting 公司社会报告 ]
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C (159)corporation 股份公司 9i q""
C (160)cost 成本 9&]M
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C (161)cost account 成本帐户 {w6/[-^
C (162)cost accounting 成本会计 K%5"u'
C (163)cost accounting manual 成本手册 jM)C4ii.-$
C (164)cost accounts calendar 成本报表的日历时间 cmwPuK$
C (165)cost adjustment 成本调整 eD?3"!c!
C (166)cost allocation 成本分配 2{|$T2?e
C (167)cost apportionment 成本分摊 zg)sd1@
C (168)cost attribution 成本归属 %3r:s`{
C (169)cost audit 成本审计 V^s0fWa
C (170)cost behaviour 成本性态 <@v]H@E
C (171)cost benefit analysis 成本效益分析 /iaf ^
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C (172)cost center 成本中心 %kshQ%P)?
C (173)cost driver 成本动因