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注会《审计》英语常用词汇 5)c B\N1u
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1.audit 审计 `uwSxt
2.attestation 鉴证 m$.7) 24
3.credibility 可信赖程度 2tw3 =)
4.audit of financial statements 财务报表审计 i}L*PCP
5.agreed-upon procedures 执行商定程序 P7 h^!a/
6.high levels of assurance 高水平保证 mI,a2wqi
7.compilation 编制 oA* 88c+{f
8.reliability 可靠性 h
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9.relevance 相关性 BCmKzv
10.professional skepticism 职业谨慎 cy64xR BB
11.objectivity 客观性 +;Pkpuu
12. professional competence 专业胜任能力 [-0=ZKH?
13.Senior/CPA-in-charge 项目经理 h.pVIO`
14.audit engagement letter 业务约定书 Fy*t[
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15.recurring audit 连续审计 GU0[K#%
16.the client 委托人 cd&sAK"
17.change CPA 更换注册会计师 fKbg ?
18.the existing CPA 现任注册会计师 7](aPm8
19.the successor CPA 后任注册会计师 mIe 5{.m#
20.the preceding CPA前任注册会计师 m0i,Zw{eM
21.issue the audit report 出具审计报告 Wh)>E!~9
22.expert 专家 3
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23.the board of directors 董事会 3dx.%~c
24.knowledge of the entity‘ s business 了解被审计单位情况 W5uC5C*,l
25.assess material misstatement risks评估重大错报风险 hg7_ZjO
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /pC60y}O0
27.a general knowledge of —— 初步了解―――的情况 Yc:>Yzj(z
28.a more knowledge of—— 进一步了解的情况 en"\2+{Cg
29.the prior year‘s working papers 以前年度工作底稿 R('\i/fy
30.minutes of meeting 会议纪要 8 4lT# ^q
31.business risks 经营风险 \;+TZ1i_
32.appropriateness 适当性 vX?C9Fr 2
33.accounting estimate 会计估计 c;,-I
34.management representations 管理层声明 z%;_h-
35.going concern assumption 持续经营假设 ^v&"{2
36.audit plan 审计计划 q:1n=iEi
37.significant audit areas 重点审计领域 #~o<9O
38.error 错误
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39.fraud舞弊 M4n0GWHLy
40.modified or additional procedures 修改或追加审计程序 G|I}x/X"Q7
41.misappropriation of assets 侵占资产 !S'!oinV
42.transactions without substance 虚假交易 L0R$T=~%)
43.unusual pressures 异常压力 0Q~\1D 9g
44.the suspected noncompliance 涉嫌存在违法行为 b
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45.materialiy 重要性 <Zo{D |hW
46.exceed the materiality level 超过重要性水平 ?@^gpVK{
47.approach the materiality level 接近重要性水平 :(K JLa]
48.an acceptably low level 可接受水平 OWp`Wat
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 b"2_EnE}1
50.misstatements or omissions 错报或漏报 mLV0J '
51.aggregate 总计 t9.| i H
52.subsequent events 期后事项 u"F{cA!B
53.adjust the financial statements 调整财务报表 ` Nv1sA#C
54.perform additional audit procedures 实施追加的审计程序 I%jlM0ZUI"
55.audit risk 审计风险 ~Zw37C9J
56.detection risk 检查风险 BxiR0snf0q
57.inappropriate audit opinion 不适当的审计意见 f.c2AY~5[
58.material misstatement 重大的错报 :<H4hYt2
59.tolerable misstatement 可容忍错报 l\TL=8u2c
60.the acceptable level of detection risk 可接受的检查风险 XaaR>HljJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 g'9~T8i& ^
62.simall business 小规模企业 \"X_zM
63.accounting system 会计系统 y~z&8XrH
64.test of control 控制测试 xJin%:O
65.walk-through test 穿行测试 w^ X@PpP
66.communication 沟通 ctPT=i60
67.flow chart 流程图 g)}q3-<AK>
68.reperformance of internal control 重新执行 NOFH
69.audit evidence 审计证据 JH#p;7;
70.substantive procedures 实质性程序 braI MIQ`
71.assertions 认定 z2jS(N?J1
72.esistence 存在 psuK\s
73.occurrence 发生 )K]<\Q[
74.completeness 完整性 RSx{Gbd4X
75.rights and obligations 权利和义务 ?weuq"*a
76.valuation and allocation 计价和分摊 5^{ I}Q
77.cutoff 截止 :|-^et]a8
78.accuracy 准确性 4m%Yck{R
79.classification 分类 Y}h&dAr
80.inspection 检查 `,Fc271`
81.supervision of counting 监盘 +.v+Opp,
82.observation 观察 6A4{6B
83.confirmation 函证 4O4}C#6(4
84.computation 计算 _y:aPn
85.analytical procedures 分析程序 _`Dz%(c
86.vouch 核对 yQq|!'MK k
87.trace 追查 @vO~'Xxq!
88.audit sampling 审计抽样 9Qq%Fw_
89.error 误差 zpy&\#Vc
90.expected error 预期误差 ,nWZJ&B
91.population 总体 ^vZu[m
92.sampling risk 抽样风险 N_p^DP
93.non- sampling risk 非抽样风险 M8VsU*aU
94.sampling unit 抽样单位 !
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95.statistical sampling 统计抽样 (\4YBaGd
96.tolerable error 可容忍误差 u&'&E
97.the risk of under reliance 信赖不足风险 sUZ2A1J}
98.the risk of over reliance 信赖过度风险 qxHsmGV
99.the risk of incorrect rejection 误拒风险 1]aya(
100. the risk of incorrect acceptance 误受风险 GXR7Ug}k
101.working trial balance 试算平衡表 zX8{(
102.index and cross-referencing 索引和交叉索引 +WvW#wpH
103.cash receipt 现金收入 } 7i}dyQv}
104.cash disbursement 现金支出 ^AT#A<{1(
105.bank statement 银行对账单 0{u#
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106.bank reconciliation 银行存款余额调节表 kZQ$Iv+^(
107.balance sheet date 资产负债表日 n*hRlL
108.net realizable value 可变现净值 h:
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109.storeroom 仓库 YVO~
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110.sale invoice 销售发票 N8Un42
111.price list 价目表 S/6I9zOP
112.positive confirmation request 积极式询证函 ^3nB2G.ax
113.negative confirmation request 消极式询证函 <7oZV^nd *
114.purchase requisition 请购单 Y|<1|wGG
115.receiving report 验收报告 zU#
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116.gross margin 毛利 Ws[d. El
117.manufacturing overhead 制造费用 [[Usrb
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118.material requisition 领料单 c#pVN](?
119.inventory-taking 存货盘点 wtQ (R4
120.bond certificate 债券 ;{rl
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121.stock certificate 股票 pXe]hnY
122.audit report 审计报告 xKoNo^ FF
123.entity 被审计单位 9|hPl-.
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124.addressee of the audit report 审计报告的收件人 9z(h8H
125.unqualified opinion 无保留意见 WhL1OG
126.qualified opinion 保留意见 leEzfbb{'.
127.disclaimer of opinion 无法表示意见 cx4'rK.
128.adverse opinion 否定意见 <PQ[N[SU
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A (1)ABC 作业基础成本计算 `pXC= []B2
A (2)absorbed overhead 已吸收制造费用 +e)RT<
A (3)absorption costing 吸收成本计算 Xqas[:)7+
A (4)account 账户,报表 7@i2Mz/eV
A (5)accounting postulate 会计假设 |y2cI,&
A (6)accounting series release 会计公告文件 tA9(N>[*
A (7)accounting valuation 会计计价 XXZ$^W&
A (8)account sale 承销清单 +isaqfy/
A (9)accountability concept 经营责任概念 U=UnE"h
A (10)accountancy 会计职业 ++0xa%:
A (11)accountant 会计师 s}":lXkrw
A (12)accounting 会计 I\ y>I?X
A (13)agency cost 代理成本 B9h>
A (14)accounting bases 会计基础 cWL7gv\|
A (15)accounting manual 会计手册 :6Sb3w5h
A (16)accounting period 会计期间 !_[^%7"S1
A (17)accounting policies 会计方针 w5}2$r
A (18)accounting rate of return 会计报酬率 LL=nMoS
A (19)accounting reference date 会计参照日 d:=:l?
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 siGt5RH*
A (22)accrual expenses 应计费用 oNBYJ]t
A (23)acid test ration 速动比率(酸性测试比率) pi?U|&.1z
A (24)acquisition 购置 <S
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A (25)acquisition accounting 收购会计 x^]1m%
A (26)activity based accounting 作业基础成本计算 dDla?)F
A (27)adjusting events 调整事项 t2vo;,^euL
A (28)administrative expenses 行政管理费 (6\
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A (29)advice note 发货通知
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A (30)amortization 摊销 GGchNt
A (31)analytical review 分析性检查 6995r%
A (32)annual equivalent cost 年度等量成本法 {!vz 6QDS
A (33)annual report and accounts 年度报告和报表 iG;GAw|E
A (34)appraisal cost 检验成本 D*#r
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A (35)appropriation account 盈余分配账户 a"0'cgB}
A (36)articles of association 公司章程细则 c6)q(zz
A (37)assets 资产 zbL6TP@=
A (38)assets cover 资产保障 !U!}*clYL
A (39)asset value per share 每股资产价值 nxh9'"th
A (40)associated company 联营公司 ;}gS8I|
A (41)attainable standard 可达标准 [Lo}_v&
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A (42)attributable profit 可归属利润 tmI2BBv
A (43)audit 审计 &O.S ;b*+
A (44)audit report 审计报告 VR9C< tMSi
A (45)auditing standards 审计准则 ?QXo]X;f&
A (46)authorized share capital 额定股本 SpUcrK;1
A (47)available hours 可用小时 5zH?1Z~*
A (48)avoidable costs 可避免成本 x?|
B (49)back-to-back loan 易币贷款 \
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B (50)backflush accounting 倒退成本计算 nY<hfqof
B (51)bad debts 坏帐 i
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B (52)bad debts ratio 坏帐比率 j/xL+Y(=
B (53)bank charges 银行手续费 !]k $a
B (54)bank overdraft 银行透支 Zj8aD-1]U^
B (55)bank reconciliation 银行存款调节表 0BTLIV$d;
B (56)bank statement 银行对账单 4!dN^;Cb
B (57)bankruptcy 破产 UN}jpu<h
B (58)basis of apportionment 分摊基础 V OViOD
B (59)batch 批量 ~IKPi==@,
B (60)batch costing 分批成本计算 >_$DKY>$`
B (61)beta factor B(市场)风险因素 RT)*H>|
B (62)bill 账单 Y@Kp'+t(!
B (63)bill of exchange 汇票 bu#}`/\_
B (64)bill of landing 提单 Gm.n@U p
B (65)bill of materials 用料预计单 8?r
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B (66)bill payable 应付票据 'L2M
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B (67)bill receivable 应收票据 3J{`]v5`
B (68)bin card 存货记录卡 XK>/i}y
B (69)bonus 红利 mSzBNvci
B (70)book-keeping 薄记 -)tu$W*
B (71)Boston classification 波士顿分类 U/oncC5
B (72)breakeven chart 保本图 rsR0V+(W
B (73)breakeven point 保本点 b!ZXQn3X<
B (74)breaking-down time 复位时间
WoiK _Ud
B (75)budget 预算 _azg
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B (76)budget center 预算中心 *_z5Pa`A
B (77)budget cost allowance 预算成本折让 y$At$i>u
B (78)budget manual 预算手册 B{Sz
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B (79)budget period 预算期间 TK;*:K8oe
B (80)budgetary control 预算控制 8uX1('+T*
B (81)budgeted capacity 预算生产能力 p_jDnb#
B (82)burden 制造费用 g(Jzu'
B (83)business center 经营中心 u9FXZK7
B (84)business entity 营业个体 wNW9xmS
B (85)business unit 经营单位 i(JBBE"
B (86)buy-out management 管理性购买产权 Y$ ;C@I
B (87)by-product 副产品 vb}; _/#?
C (88)called-up share capital 催缴股本 2hRaYX,g
C (89)capacity 生产能力
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C (90)capacity ratios 生产能力比率
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C (91)capital 资本 M ,8r{[2
C (92)capital assets pricing model资本资产计价模式 RvYH(!pQ
C (93)capital commitment 承诺资本 _{o=I?+]
C (94)capital employed 已运用的资本 31y=Ar""
C (95)capital expenditure 资本支出 ~n84x
C (96)capital expenditureauthorization 资本支出核准 /}Y>_87
C (97)capital expenditure control 资本支出控制 b$nXljV4?
C (98)capital expenditure proposal资本支出申请 qDO4&NO
C (99)capital funding planning 资本基金筹集计划 3Bz0B a
C (100)capital gain 资本收益 -tSWYp{
C (101)capital investment appraisal资本投资评估 K^k1]!W=
C (102)capital maintenance 资本保全 Qt
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C (103)capital resource planning 资本资源计划 tqIz$84G
C (104)capital surplus 资本盈余 AyKaazm]9
C (105)capital turnover 资本周转率 B3
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C (106)card 记录卡 |*7uF<ink6
C (107)cash 现金 0CxQ@~ttl
C (108)cash account 现金账户 Pn5@7~
C (109)cash book 现金账薄 a4X J0Tm
C (110)cash cow 金牛产品 dfe 9)m>
C (111)cash flow 现金流量 Mu18s}
C (112)cash discounted 现金贴现 UcDJ%vI
C (113)cash flow budget 现金流量预算 Roy0?6O
C (114)cash flow statement 现金流量表 YZf<S:
C (115)cash ledger 现金分类账 n\5` JNCb
C (116)cash limit 现金限额 Ix%h/=I
C (117)CCA 现时成本会计 .
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C (118)center 中心 s@f4f__(]
C (119)changeover time 变更时间 _tL*sA>[~)
C (120)chartered entity 特许经济个体 )]!Ps` ,u
C (121)cheque 支票 PEoOs
C (122)cheque register 支票登记薄 tq?lF$mM:
C (123)coin analysis 零钱分类 %FQMB
C (124)classification 分类 V#|#%
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C (125)clock card 工时卡 xmTa$tR+
C (126)code 代码 LGPy>,!
C (127)commitment accounting 承诺确认会计 6z"fBF
C (128)common cost 共同成本 BG"~yyKA
C (129)company limited byguarantee 有限担保责任公司 AL}c-#GG
C (130)company limited shares 股份有限公司 &TSt/b/+W
C (131)competitive position 竞争能力状况 Vf*!m~]Vqi
C (132)concept 概念 tOwwgf
C (133)conglomerate 跨行业企业 )__vPPko i
C (134)consistency concept 一致性概念 7(
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C (135)consolidated accounts 合并报表 }
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C (136)consolidation accounting 合并会计 h/`OG>./
C (137)consortium 财团 {J%hTjCw
C (138)contingency plan 应急计划 Q$W0>bUP
C (139)contingent liabilities 或有负债 vyERt^z
C (140)continuous operation 连续生产 57)S"
C (141)contra 抵消 ! k||-Q&
C (142)contract cost 合同成本 WhSQ>h!@s
C (143)contract costing 合同成本计算 `.Y["f
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C (144)contribution 贡献毛益 06pLa3oi
C (145)contribution centre 贡献中心 f/?#
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C (146)contribution chart 贡献图 Z~~{!C+G
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +e%9P%[+
C (148)contribution to salesration 贡献毛益对销售比率 z*l3O~mZ
C (149)control 控制 U{RW=sYB~9
C (150)control account 控制帐户 ?BQZ\SXU
C (151)control limits 控制限度 q>%KIBh(
C (152)controllability concept 可控制概念 LS N
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C (153)controllable cost 可控制成本 9cWl/7;zXO
C (154)conversion cost 加工成本 z*YkD"]B
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 gT'c`3Gkz
C (156)corporate appraisal 公司评估 #SQT!4
C (157)corporate planning 公司计划 lOPCM1Se
C (158)corporate social reporting 公司社会报告 N/TUcG|m\
C (159)corporation 股份公司 Eg 5|XV
C (160)cost 成本 3)zanoYHi
C (161)cost account 成本帐户 .Frc:Y{
C (162)cost accounting 成本会计 r{$ip"f
C (163)cost accounting manual 成本手册 iT%
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C (164)cost accounts calendar 成本报表的日历时间 @ _U]U
C (165)cost adjustment 成本调整 j@v*q\X&
C (166)cost allocation 成本分配 1@P/h#_Vr
C (167)cost apportionment 成本分摊
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C (168)cost attribution 成本归属 >,y291p2
C (169)cost audit 成本审计 nyi}~sB
C (170)cost behaviour 成本性态 XN5EZ#
C (171)cost benefit analysis 成本效益分析 a:Y6yg%1>
C (172)cost center 成本中心 `ndesP
C (173)cost driver 成本动因