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注会《审计》英语常用词汇 F:jtzy"
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1.audit 审计 p W5D!z
2.attestation 鉴证 ?Ov~\[) F
3.credibility 可信赖程度 "zTy_0[;
4.audit of financial statements 财务报表审计 hy%5LV<(
5.agreed-upon procedures 执行商定程序 N`fFYO
6.high levels of assurance 高水平保证 v.TgB)
7.compilation 编制 QXL .4r%
8.reliability 可靠性 P0hr=/h4
9.relevance 相关性 n4 N6]W\5
10.professional skepticism 职业谨慎 ]>k8v6*=
11.objectivity 客观性 Q!=`|X|:
12. professional competence 专业胜任能力 Lr6C@pI
13.Senior/CPA-in-charge 项目经理 !^0vi3I
14.audit engagement letter 业务约定书 r%X
M`;bQX
15.recurring audit 连续审计 vJVh%l+
16.the client 委托人 3b_/QT5!
17.change CPA 更换注册会计师 =OPX9oG
18.the existing CPA 现任注册会计师 ^*B@=
19.the successor CPA 后任注册会计师 ,2^A<IwR
20.the preceding CPA前任注册会计师
JgKhrDx
21.issue the audit report 出具审计报告 /Lm~GmPt
22.expert 专家 2P@6Qe
?
23.the board of directors 董事会 RIO?rt;
24.knowledge of the entity‘ s business 了解被审计单位情况 Mk973'K'
25.assess material misstatement risks评估重大错报风险 Ya!e83-r
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 VQG$$McJ
27.a general knowledge of —— 初步了解―――的情况 $ #GuV'
28.a more knowledge of—— 进一步了解的情况 vRf$#fBEQ
29.the prior year‘s working papers 以前年度工作底稿 ME]89 T&
30.minutes of meeting 会议纪要 DS7L}]
31.business risks 经营风险 1Mn
C5[Q
32.appropriateness 适当性 =Bm|9A1
33.accounting estimate 会计估计 \*b
.f
34.management representations 管理层声明 9b,0_IMHH
35.going concern assumption 持续经营假设 59W~bWHCP
36.audit plan 审计计划 ~$j;@4
37.significant audit areas 重点审计领域 l`:u5\ rM
38.error 错误 $G }9iV7
39.fraud舞弊 Y{#*;p*I
40.modified or additional procedures 修改或追加审计程序 /'_<~A
41.misappropriation of assets 侵占资产 I\c7V~^hnG
42.transactions without substance 虚假交易 kZrc^
43.unusual pressures 异常压力 S-~)|7d.
44.the suspected noncompliance 涉嫌存在违法行为 HJym|G>%?
45.materialiy 重要性 XIZN9/;
46.exceed the materiality level 超过重要性水平 kw gLK@@%1
47.approach the materiality level 接近重要性水平 LayK&RwL
48.an acceptably low level 可接受水平 aot2F60J,
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 ]vs}-go
50.misstatements or omissions 错报或漏报 'wMvO{}$
51.aggregate 总计 Zby3.=.e
52.subsequent events 期后事项 O`GF|
53.adjust the financial statements 调整财务报表 &HAu;u@
54.perform additional audit procedures 实施追加的审计程序 Y`4 LMK[]
55.audit risk 审计风险 7l=Tl[n
56.detection risk 检查风险 I^u~r.
57.inappropriate audit opinion 不适当的审计意见 l`A&LQ[
58.material misstatement 重大的错报 +S-60EN
*A
59.tolerable misstatement 可容忍错报 =&9c5"V&
60.the acceptable level of detection risk 可接受的检查风险 Sf.OBU1rs
61.assessed level of material misstatement risk 重大错报风险的评估水平 XK@&$~iA3
62.simall business 小规模企业 ANM=:EtP
63.accounting system 会计系统 >b=."i
64.test of control 控制测试 g"kI1^[nj
65.walk-through test 穿行测试 3tJfh=r=1
66.communication 沟通 =mPe
wx'
67.flow chart 流程图 S^p^)
fAmF
68.reperformance of internal control 重新执行 8Lx1XbwK
69.audit evidence 审计证据 $M!iQ"bb
70.substantive procedures 实质性程序 /3SEu(d!
71.assertions 认定 (y&sUc9
72.esistence 存在 N|>JLZ>
73.occurrence 发生 }mIN)o
74.completeness 完整性 9Oq(` 4
75.rights and obligations 权利和义务 #>,E"-]f
76.valuation and allocation 计价和分摊 AJ
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77.cutoff 截止 f8N*[by
78.accuracy 准确性 (U#
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79.classification 分类 8-k`"QI=
80.inspection 检查 5G(dvM-n
81.supervision of counting 监盘 )1Y?S;
82.observation 观察 h!|U j
83.confirmation 函证 ;fW~Gb?"
84.computation 计算 {7]maOg>7J
85.analytical procedures 分析程序 yFb"
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86.vouch 核对 E"S#d&9
87.trace 追查 |3T2}oh rr
88.audit sampling 审计抽样 (s&]V49
89.error 误差 $cJ fdE
90.expected error 预期误差 +l
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91.population 总体 S$$SLy:P
92.sampling risk 抽样风险 B &B:P
93.non- sampling risk 非抽样风险 ]adgOlM
94.sampling unit 抽样单位 tvFe_*Ck
95.statistical sampling 统计抽样 QKq4kAaJ!
96.tolerable error 可容忍误差 K?!W9lUq
97.the risk of under reliance 信赖不足风险 GK1nGdT]
98.the risk of over reliance 信赖过度风险 Q3&DA1b`
99.the risk of incorrect rejection 误拒风险 DbFe;3
100. the risk of incorrect acceptance 误受风险 Y`eF9Im,
101.working trial balance 试算平衡表 esBv,b?*
102.index and cross-referencing 索引和交叉索引 "Ueq
103.cash receipt 现金收入 6k>5+ -&_
104.cash disbursement 现金支出
An0N'yo"Z
105.bank statement 银行对账单 4u%AZ<-C}m
106.bank reconciliation 银行存款余额调节表 4
?PB
Fbd
107.balance sheet date 资产负债表日 %cUC~, g_(
108.net realizable value 可变现净值 :):vB
109.storeroom 仓库 EsX(<bx
110.sale invoice 销售发票 (?^ F }]
111.price list 价目表 !9KDdU
112.positive confirmation request 积极式询证函 z\ONwMl
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 !z4I-a
115.receiving report 验收报告 >bQOpGy}l
116.gross margin 毛利 9@q!~u
r
117.manufacturing overhead 制造费用 ZX`x9/0&
118.material requisition 领料单 MD<x{7O12>
119.inventory-taking 存货盘点 eWex/ m
120.bond certificate 债券 oA~0"}eS
121.stock certificate 股票 41Q)w=hoN
122.audit report 审计报告 /}6y\3h
123.entity 被审计单位 \$DBtq5=
124.addressee of the audit report 审计报告的收件人 +}?%w|8||s
125.unqualified opinion 无保留意见 (GL'm[V
126.qualified opinion 保留意见 KGo^>us
127.disclaimer of opinion 无法表示意见 +6jGU'}[
128.adverse opinion 否定意见 s[h;9
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A (1)ABC 作业基础成本计算 Kg>B$fBx)
A (2)absorbed overhead 已吸收制造费用 XXA'B{@Y)
A (3)absorption costing 吸收成本计算 !> +Lre@
A (4)account 账户,报表 5EI"5&`*
A (5)accounting postulate 会计假设 +2 oZML
A (6)accounting series release 会计公告文件 $V?sD{=W
A (7)accounting valuation 会计计价 sH2xkUp
A (8)account sale 承销清单 GBRiU&D
A (9)accountability concept 经营责任概念 o&@ y^<UQ
A (10)accountancy 会计职业 VWK/
(>TP
A (11)accountant 会计师 F}meKc?a
A (12)accounting 会计 u1u;aG
A (13)agency cost 代理成本 {fl[BX]kZ
A (14)accounting bases 会计基础 ,P`G IGvkA
A (15)accounting manual 会计手册 ts@$*
A (16)accounting period 会计期间 2W_[|.;'
A (17)accounting policies 会计方针 .-&
=\}^2l
A (18)accounting rate of return 会计报酬率 PHIc7*_
A (19)accounting reference date 会计参照日 aBY&]6^-
A (20)accounting reference period 会计参照期间 {cLWum[SY
A (21)accrual concept 应计概念 2
V \hG?<
A (22)accrual expenses 应计费用 $E^sA|KcT
A (23)acid test ration 速动比率(酸性测试比率) c1+z(NQ3
A (24)acquisition 购置 tK{#kApHGG
A (25)acquisition accounting 收购会计 K3tW Y
4-
A (26)activity based accounting 作业基础成本计算 iWr
#H
A (27)adjusting events 调整事项 lV4TFt,
A (28)administrative expenses 行政管理费 _:tS-Mx@5
A (29)advice note 发货通知 Ph.RWy")
A (30)amortization 摊销 h,BPf5\S
A (31)analytical review 分析性检查 h@ ZC{B
A (32)annual equivalent cost 年度等量成本法 l?J
[K
A (33)annual report and accounts 年度报告和报表 cyHbAtl
A (34)appraisal cost 检验成本 :PY8)39@K
A (35)appropriation account 盈余分配账户 ~-lUS0duh
A (36)articles of association 公司章程细则 ]|w~{X!b4
A (37)assets 资产 %_p]6doF
A (38)assets cover 资产保障 lnjs{`^
A (39)asset value per share 每股资产价值 !XI9evJw
A (40)associated company 联营公司 []
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A (41)attainable standard 可达标准 s Iaehe'B
bZfq?
A (42)attributable profit 可归属利润 iY2q^z/S
A (43)audit 审计 ~.U\Y
A (44)audit report 审计报告 WpE"A
A (45)auditing standards 审计准则 4Jc~I
A (46)authorized share capital 额定股本 w^nA/=;r
A (47)available hours 可用小时 oSy9Xw
A (48)avoidable costs 可避免成本 Q7v1xBM
B (49)back-to-back loan 易币贷款 g;AW
B (50)backflush accounting 倒退成本计算 G}NqVbZ9]
B (51)bad debts 坏帐 &c&TQkx
B (52)bad debts ratio 坏帐比率 c>/7E-T
B (53)bank charges 银行手续费 saQ
~v@
B (54)bank overdraft 银行透支 ks%;_~b
B (55)bank reconciliation 银行存款调节表 Zj ^e8u=T
B (56)bank statement 银行对账单 "ixea- 2
B (57)bankruptcy 破产 w7pX]<?R"
B (58)basis of apportionment 分摊基础 Ujvm|ml
B (59)batch 批量 ]S9Z5l0
B (60)batch costing 分批成本计算 UMD\n<+cG,
B (61)beta factor B(市场)风险因素 Qu8=zI>t
B (62)bill 账单 7!Im|7Ty
B (63)bill of exchange 汇票 XA. 1Y)
B (64)bill of landing 提单 FrLv%tK|
B (65)bill of materials 用料预计单 'BgR01w J
B (66)bill payable 应付票据 ""N~##)8
B (67)bill receivable 应收票据 a;~< iB;3"
B (68)bin card 存货记录卡 bi@'m?XwJ
B (69)bonus 红利 Ks(l :oUB
B (70)book-keeping 薄记 yn(bW\
B (71)Boston classification 波士顿分类 +`B^D
B (72)breakeven chart 保本图 ]uh/ !\
B (73)breakeven point 保本点 TEj"G7]1$A
B (74)breaking-down time 复位时间 pTTM(Hrx
B (75)budget 预算 mO]dP;,
B (76)budget center 预算中心 Lrr(7cH,
B (77)budget cost allowance 预算成本折让 vAeVQ~
B (78)budget manual 预算手册 unz~vG1Tn
B (79)budget period 预算期间 ]EDCs?,
B (80)budgetary control 预算控制 \xC#Zs[<
B (81)budgeted capacity 预算生产能力 OBF-U]?Y
B (82)burden 制造费用 P&tw!B
B (83)business center 经营中心 4:b'VHW.
B (84)business entity 营业个体 " L,9.b
B (85)business unit 经营单位 l)jP!k
B (86)buy-out management 管理性购买产权 ?pd/cj^
B (87)by-product 副产品 {:n1|_r4Z
C (88)called-up share capital 催缴股本 4N7|LxNNl_
C (89)capacity 生产能力 Vl<7>
C (90)capacity ratios 生产能力比率 JdWa
v!PYm
C (91)capital 资本 =kK%,Mr
C (92)capital assets pricing model资本资产计价模式 .We{W{
C (93)capital commitment 承诺资本 ZIh)D[n
C (94)capital employed 已运用的资本 /
?TR_>
C (95)capital expenditure 资本支出 $ZB`4!JxG
C (96)capital expenditureauthorization 资本支出核准 aZtM
_
C (97)capital expenditure control 资本支出控制 `Nz`5}8.?
C (98)capital expenditure proposal资本支出申请 NB.'>Sar
C (99)capital funding planning 资本基金筹集计划 \&Bdi
6xAy
C (100)capital gain 资本收益 ^1_[UG
C (101)capital investment appraisal资本投资评估 g\IwV+iDf
C (102)capital maintenance 资本保全 ]TcQGW@'
C (103)capital resource planning 资本资源计划 U.$Th_
C (104)capital surplus 资本盈余 ^/x\HGrw
C (105)capital turnover 资本周转率 itc\wn
C (106)card 记录卡 6P,uy;PJ
C (107)cash 现金 %yl17:h#
C (108)cash account 现金账户 =WZ@{z9J
C (109)cash book 现金账薄 BD^1V(
I/
C (110)cash cow 金牛产品 D$NpyF.87
C (111)cash flow 现金流量 *{Z=)k%
C (112)cash discounted 现金贴现 ,LmP >Q.
C (113)cash flow budget 现金流量预算 O;}K7rSc
C (114)cash flow statement 现金流量表 HGd.meQ
C (115)cash ledger 现金分类账 /J&DYxl":
C (116)cash limit 现金限额 b8vZ^8tBV
C (117)CCA 现时成本会计 ),xD5~_=q
C (118)center 中心 '^$+G0jv
C (119)changeover time 变更时间 0bIgOLP
C (120)chartered entity 特许经济个体 SN\c2^#
C (121)cheque 支票 Q#K10*-O6
C (122)cheque register 支票登记薄 %9S0!h\
C (123)coin analysis 零钱分类 A
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C (124)classification 分类 E'SDT*EI
C (125)clock card 工时卡 WNQ<XBqAw
C (126)code 代码 l5KO_"hy
C (127)commitment accounting 承诺确认会计 e:C4f
C (128)common cost 共同成本 P$*N
gt
C (129)company limited byguarantee 有限担保责任公司 %&V%=-O
_7
C (130)company limited shares 股份有限公司 n%4
/@M
C (131)competitive position 竞争能力状况 @_#\qGY
C (132)concept 概念 x)eoz2E1
C (133)conglomerate 跨行业企业 ,j.bdlI#
C (134)consistency concept 一致性概念 *0Fz." v
C (135)consolidated accounts 合并报表 3Z&!zSK^
C (136)consolidation accounting 合并会计 Z{yH:{Vk
C (137)consortium 财团 lNWP9?X
C (138)contingency plan 应急计划 HSAr6h
C (139)contingent liabilities 或有负债 b`=g#B|
C (140)continuous operation 连续生产 WBm)Q#1:
C (141)contra 抵消 *vvm8ik
C (142)contract cost 合同成本 pv-c>8Wb6
C (143)contract costing 合同成本计算 e+{lf*"3
C (144)contribution 贡献毛益 *yjnC
C (145)contribution centre 贡献中心 \[^!
ys
C (146)contribution chart 贡献图 J.M&Vj:
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 DrC"M*$!
C (148)contribution to salesration 贡献毛益对销售比率 >V)"TZH
C (149)control 控制 ;z N1Qb
C (150)control account 控制帐户 }^p<Y5{b
C (151)control limits 控制限度 [ ;sTl~gC
C (152)controllability concept 可控制概念 b(Tvc
C (153)controllable cost 可控制成本 >!a- "
C (154)conversion cost 加工成本 `ZI -1&Y3
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 '\xE56v)F
C (156)corporate appraisal 公司评估 RwOOe7mv
C (157)corporate planning 公司计划 YhS_ ,3E
C (158)corporate social reporting 公司社会报告 L
G5_\sY!
C (159)corporation 股份公司 <'SS IMr
C (160)cost 成本 *h3iAcM8
C (161)cost account 成本帐户 7C,giCYU
C (162)cost accounting 成本会计 6y MZ2%
C (163)cost accounting manual 成本手册 u'>94Gm}
C (164)cost accounts calendar 成本报表的日历时间 jY]51B
C (165)cost adjustment 成本调整 0.w7S6v|&
C (166)cost allocation 成本分配 ^+CHp(X
C (167)cost apportionment 成本分摊 _ezRE"F5
C (168)cost attribution 成本归属 X:;x5'|
C (169)cost audit 成本审计 HK~SD:d
C (170)cost behaviour 成本性态 bE'{zU}o
C (171)cost benefit analysis 成本效益分析 )`R}@(r.
C (172)cost center 成本中心 [X!w@d= i
C (173)cost driver 成本动因