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注会《审计》英语常用词汇 _"*s x-
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1.audit 审计 vVrM[0*c
2.attestation 鉴证 B^/k`h6J
3.credibility 可信赖程度 *aFY+.;U`
4.audit of financial statements 财务报表审计 =LGSywWM9
5.agreed-upon procedures 执行商定程序 gXM+N(M-
6.high levels of assurance 高水平保证 E+LQyvF[
7.compilation 编制 uGm?e]7Hx<
8.reliability 可靠性 yqVoedN
9.relevance 相关性 X
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10.professional skepticism 职业谨慎 \CVHtV
11.objectivity 客观性 z(EpJK=`_
12. professional competence 专业胜任能力 7upWM~H^
13.Senior/CPA-in-charge 项目经理 W/}_ y8q
14.audit engagement letter 业务约定书 F^aD#
15.recurring audit 连续审计 7(a1@
V H
16.the client 委托人 "z;R"sv\
17.change CPA 更换注册会计师 7#NHPn
18.the existing CPA 现任注册会计师 ~*9Ue@
19.the successor CPA 后任注册会计师 El: @l%
20.the preceding CPA前任注册会计师 )Y9\>Xj7
21.issue the audit report 出具审计报告 =LKM)d=1
22.expert 专家 scYqU7$%T
23.the board of directors 董事会 =8%*Rrj^
24.knowledge of the entity‘ s business 了解被审计单位情况 <(B|g&A
25.assess material misstatement risks评估重大错报风险 -ZyY95E<
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 m l@%H
27.a general knowledge of —— 初步了解―――的情况 1ltW9^cF}
28.a more knowledge of—— 进一步了解的情况 >,h{`
29.the prior year‘s working papers 以前年度工作底稿 >d
*`K
30.minutes of meeting 会议纪要 xSNGf@1b
31.business risks 经营风险 d3S Me
32.appropriateness 适当性 k7;i^$@c
33.accounting estimate 会计估计 T,rRE7
34.management representations 管理层声明 Bq1}"092
35.going concern assumption 持续经营假设 |lg jI!iK
36.audit plan 审计计划 z
Tz_"NI
37.significant audit areas 重点审计领域 DdUw
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38.error 错误 *Ms
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39.fraud舞弊 nc\2A>f`
40.modified or additional procedures 修改或追加审计程序 E`<ou_0N@q
41.misappropriation of assets 侵占资产 {@3v$W~7M
42.transactions without substance 虚假交易 G_,9h!e
43.unusual pressures 异常压力 41s\^'^&
44.the suspected noncompliance 涉嫌存在违法行为 9 wbQ$>G9
45.materialiy 重要性 ! K_<hNG&
46.exceed the materiality level 超过重要性水平 CV_M |
47.approach the materiality level 接近重要性水平 'Cz*p,
48.an acceptably low level 可接受水平 RyG6_G}
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 nk7>iK!i
50.misstatements or omissions 错报或漏报 F|qMo
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51.aggregate 总计 0@{0#W3R
52.subsequent events 期后事项 URg
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53.adjust the financial statements 调整财务报表 X!mJUDzh]
54.perform additional audit procedures 实施追加的审计程序 '3Q~y"C+4
55.audit risk 审计风险 i/H;4#Bz
56.detection risk 检查风险 `j9\]50Z>
57.inappropriate audit opinion 不适当的审计意见 p<#aXs jy
58.material misstatement 重大的错报 kh:_,
g
59.tolerable misstatement 可容忍错报 .4tu{\YX
60.the acceptable level of detection risk 可接受的检查风险 ]8DTk!
61.assessed level of material misstatement risk 重大错报风险的评估水平 hliO/3g
62.simall business 小规模企业 CCol>:8{P
63.accounting system 会计系统 _X mxBtk9f
64.test of control 控制测试 )S 4RR2Q>
65.walk-through test 穿行测试 QKB+mjMH#x
66.communication 沟通 P}UxA!
67.flow chart 流程图 G
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68.reperformance of internal control 重新执行 X0-PJ-\aD@
69.audit evidence 审计证据 m-ibS:
70.substantive procedures 实质性程序 _SOwiz
71.assertions 认定 eq(h{*rC
72.esistence 存在 -,T!/E
73.occurrence 发生 Wf"GA i
74.completeness 完整性 _$5DK%M}
75.rights and obligations 权利和义务 dE_"|,:
76.valuation and allocation 计价和分摊 lS7L|
77.cutoff 截止 9_iwikD
78.accuracy 准确性 [fV"tf;
79.classification 分类 \k`9s
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80.inspection 检查 -N wic|
81.supervision of counting 监盘 JGTsVa2
82.observation 观察 9d-'%Q>+
83.confirmation 函证 !ehjLFS? _
84.computation 计算 eOF*|9
85.analytical procedures 分析程序 3Il._]#
86.vouch 核对 $p4e8j[EJ
87.trace 追查 3nc\6v%
88.audit sampling 审计抽样 KV|D]}
89.error 误差 #$-?[c$>
90.expected error 预期误差 #k|f>D4
91.population 总体 b @0=&4
92.sampling risk 抽样风险 gh\u@#$8
93.non- sampling risk 非抽样风险 "
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94.sampling unit 抽样单位 Z_xQ2uH$:
95.statistical sampling 统计抽样 WysWg7,r
96.tolerable error 可容忍误差 D"$Y, d
97.the risk of under reliance 信赖不足风险 W&R67ff|
98.the risk of over reliance 信赖过度风险 n7K%lj-.P
99.the risk of incorrect rejection 误拒风险 f
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100. the risk of incorrect acceptance 误受风险 f_[dFKoX
101.working trial balance 试算平衡表 1/w8'Kf'u
102.index and cross-referencing 索引和交叉索引 }F!Uu
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103.cash receipt 现金收入 w9VwZow
104.cash disbursement 现金支出 [f6BA|
105.bank statement 银行对账单 d~%7A5
106.bank reconciliation 银行存款余额调节表 OUF%DMl4
107.balance sheet date 资产负债表日 $w{d4" )
108.net realizable value 可变现净值 h8 N|m0W
109.storeroom 仓库 `N.:3]B
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110.sale invoice 销售发票 Z'y &11
111.price list 价目表 ksOsJ~3)
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 i
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114.purchase requisition 请购单 ;hO6 p
115.receiving report 验收报告 dhLR#m30T
116.gross margin 毛利 JZ`h+fAt
117.manufacturing overhead 制造费用 JfSe;
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118.material requisition 领料单 J( XDwt
119.inventory-taking 存货盘点 4s
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120.bond certificate 债券 .\ fpjQW
121.stock certificate 股票 b3R(O|
122.audit report 审计报告 d]O:VghY\
123.entity 被审计单位 h+j^VsP zB
124.addressee of the audit report 审计报告的收件人 tJ K58m$
125.unqualified opinion 无保留意见 {G x=QNd
126.qualified opinion 保留意见 F%o!+%&7
127.disclaimer of opinion 无法表示意见 YSt*uOZK
128.adverse opinion 否定意见 CZu=/8?
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A (1)ABC 作业基础成本计算 3w"JzC@
A (2)absorbed overhead 已吸收制造费用
='b)6R
A (3)absorption costing 吸收成本计算 cpP}NJb0;%
A (4)account 账户,报表 Sv /P:r
_
A (5)accounting postulate 会计假设 -i{_$G8W/c
A (6)accounting series release 会计公告文件 Q;y5E`G
A (7)accounting valuation 会计计价 hIV]
ZYbH
A (8)account sale 承销清单 CE96e y
A (9)accountability concept 经营责任概念 JfWkg`LqL
A (10)accountancy 会计职业 xO>z
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A (11)accountant 会计师 r[}nr H&8
A (12)accounting 会计
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A (13)agency cost 代理成本 }lX$KuD
A (14)accounting bases 会计基础 \u[}
A (15)accounting manual 会计手册 dX)aD
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A (16)accounting period 会计期间 IS(F_< .
A (17)accounting policies 会计方针 \UZGXk
A (18)accounting rate of return 会计报酬率 l9Ol|Cb&
A (19)accounting reference date 会计参照日 a'jUM+D;
A (20)accounting reference period 会计参照期间 nfHjIYid
A (21)accrual concept 应计概念 ?<3 d
Fb
A (22)accrual expenses 应计费用 y@I9>}"y
A (23)acid test ration 速动比率(酸性测试比率) sYDav)L.
A (24)acquisition 购置 7afG4
(<k
A (25)acquisition accounting 收购会计 6}I X{nQI
A (26)activity based accounting 作业基础成本计算 KqJln)7
A (27)adjusting events 调整事项 |"9&F
A (28)administrative expenses 行政管理费 bHRn}K+<}c
A (29)advice note 发货通知 tmS2%1o
A (30)amortization 摊销 5Z; 5?\g
A (31)analytical review 分析性检查 %\48hSe
A (32)annual equivalent cost 年度等量成本法 *|W](id7e
A (33)annual report and accounts 年度报告和报表 %?].(
Lc
A (34)appraisal cost 检验成本 P8X9bW~GQ
A (35)appropriation account 盈余分配账户 BT8)t.+pv
A (36)articles of association 公司章程细则 ;.sYE/ZVi
A (37)assets 资产 6Y]P7j
A (38)assets cover 资产保障 X\Zan$oi
A (39)asset value per share 每股资产价值 8e>B>'nH
A (40)associated company 联营公司 ^uUA41o`eJ
A (41)attainable standard 可达标准 ~$K{E[^<
_xh)]R
A (42)attributable profit 可归属利润 ])F+ C/Px1
A (43)audit 审计 3GE;:;8B
A (44)audit report 审计报告 sS
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A (45)auditing standards 审计准则 =Mwuhk|*
A (46)authorized share capital 额定股本 lBFKfLp&
A (47)available hours 可用小时 myX&Z F_9
A (48)avoidable costs 可避免成本 2! ,ndLA
B (49)back-to-back loan 易币贷款 80lhhqRC
B (50)backflush accounting 倒退成本计算 P-2DBNB7
B (51)bad debts 坏帐 ;E
9o%f:o
B (52)bad debts ratio 坏帐比率 ck0%H#BYY
B (53)bank charges 银行手续费 )cizd^{
B (54)bank overdraft 银行透支 tKUW
B (55)bank reconciliation 银行存款调节表
zo@vuB.
B (56)bank statement 银行对账单 Pah@d!%A
B (57)bankruptcy 破产 a_}C*+D
B (58)basis of apportionment 分摊基础 dpq(=s`s
B (59)batch 批量 PRiE2Di2S
B (60)batch costing 分批成本计算 q>'#; QA
B (61)beta factor B(市场)风险因素 ej_u):G*
B (62)bill 账单 sjLMM_'
B (63)bill of exchange 汇票 Q3hf =&$
B (64)bill of landing 提单 };rp2
5i
B (65)bill of materials 用料预计单 i@rUZYF
B (66)bill payable 应付票据 7c(j1:Ku-
B (67)bill receivable 应收票据 AcnY6:3Y|
B (68)bin card 存货记录卡 f:\)!
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B (69)bonus 红利 #A4WFZ
B (70)book-keeping 薄记 f9#srIx+
B (71)Boston classification 波士顿分类 L3oL>r'|
B (72)breakeven chart 保本图 g`'!Vgd?M[
B (73)breakeven point 保本点 /_J{JGp9
B (74)breaking-down time 复位时间 Co nik`
B (75)budget 预算 zdPJ>PNU
B (76)budget center 预算中心 L bJf5xdi
B (77)budget cost allowance 预算成本折让 ^g(qPtQ
B (78)budget manual 预算手册 9a=:e=q3#
B (79)budget period 预算期间 !l#aq\:}~e
B (80)budgetary control 预算控制 t{},Th
B (81)budgeted capacity 预算生产能力 >F7HKwg}Z
B (82)burden 制造费用 8vq-|p
B (83)business center 经营中心 I$sXbM;z=
B (84)business entity 营业个体 |X1axRO
B (85)business unit 经营单位 >%`SXB&9
B (86)buy-out management 管理性购买产权 \8ZVI98
B (87)by-product 副产品 u*%mUh
C (88)called-up share capital 催缴股本 4"eFR'g
C (89)capacity 生产能力 ,(h-
C (90)capacity ratios 生产能力比率 #]1jvB
C (91)capital 资本 %-fXa2
C (92)capital assets pricing model资本资产计价模式 YBj*c$.D0
C (93)capital commitment 承诺资本 l*hWws[
C (94)capital employed 已运用的资本 EZiLXQd_
C (95)capital expenditure 资本支出 \Cq4r4'
C (96)capital expenditureauthorization 资本支出核准 T&/n.-@nk
C (97)capital expenditure control 资本支出控制 0#'MR.,
C (98)capital expenditure proposal资本支出申请 HP*{1Q@5
C (99)capital funding planning 资本基金筹集计划 :](#W@
r
C (100)capital gain 资本收益 .53 M!
C (101)capital investment appraisal资本投资评估 |;|r[aU
C (102)capital maintenance 资本保全 P4yUm(@
C (103)capital resource planning 资本资源计划 ]Zh$9YK
C (104)capital surplus 资本盈余 aO}hE2]
C (105)capital turnover 资本周转率 '")'
h
C (106)card 记录卡 whw+
C (107)cash 现金 7&
P70DO
C (108)cash account 现金账户 b/oNQQM#Dk
C (109)cash book 现金账薄 NL|c
5y<r
C (110)cash cow 金牛产品 Pw]+6
C (111)cash flow 现金流量 3r[F1z2B
C (112)cash discounted 现金贴现 a(yWIgD\\
C (113)cash flow budget 现金流量预算 o`QH8
C (114)cash flow statement 现金流量表 #w5%^HwO
C (115)cash ledger 现金分类账 sbVEA
C (116)cash limit 现金限额 &Hf%Va[B
C (117)CCA 现时成本会计 ;TDvk]:
C (118)center 中心 4w9=z,
C (119)changeover time 变更时间 B+Qo{-
C (120)chartered entity 特许经济个体 g*FHZM*N9
C (121)cheque 支票 T[e+iv<8j
C (122)cheque register 支票登记薄 %$b}o7U"s
C (123)coin analysis 零钱分类 WQCnkP
C (124)classification 分类 *B@#A4f"
C (125)clock card 工时卡 )Z4iM;4]
C (126)code 代码
73!NoDxb
C (127)commitment accounting 承诺确认会计 1Ci^e7
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C (128)common cost 共同成本 n?6^j8i
C (129)company limited byguarantee 有限担保责任公司 C[TjcHoA
C (130)company limited shares 股份有限公司 kc$W"J@
C (131)competitive position 竞争能力状况 d^~yUk
C (132)concept 概念 $_'<kH-eP
C (133)conglomerate 跨行业企业 QYDI-<.(
C (134)consistency concept 一致性概念 yRQ1Szbjli
C (135)consolidated accounts 合并报表 $SA
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C (136)consolidation accounting 合并会计 5IzCQqOPgX
C (137)consortium 财团 n87Uf$
C (138)contingency plan 应急计划 U74L:&yLI
C (139)contingent liabilities 或有负债 9+ve0P7$
C (140)continuous operation 连续生产 P^Og(F8;
C (141)contra 抵消 &09~ D8f'
C (142)contract cost 合同成本 c"CR_
C (143)contract costing 合同成本计算 leSBR,C
C (144)contribution 贡献毛益 8(NS;?
C (145)contribution centre 贡献中心 NODg_J~T
C (146)contribution chart 贡献图 n]w%bKc-9
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 %2'4h(Oq^
C (148)contribution to salesration 贡献毛益对销售比率 753gcY#i
C (149)control 控制 "\~>[on
C (150)control account 控制帐户 P9`CW
C (151)control limits 控制限度 '>bn9
4$
C (152)controllability concept 可控制概念 iSX:H;
C (153)controllable cost 可控制成本 9"Dt3>Z
C (154)conversion cost 加工成本 0#8lg@e8
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 rOUQg_y
C (156)corporate appraisal 公司评估 ~(c<M>Q8
C (157)corporate planning 公司计划 -zt*C&)b
C (158)corporate social reporting 公司社会报告 tm
oclK-
C (159)corporation 股份公司 SFP?ND+7
C (160)cost 成本 QDK }e:4q
C (161)cost account 成本帐户 $LU|
wW
C (162)cost accounting 成本会计 1"<{_&d1
C (163)cost accounting manual 成本手册 3WGOftLzt
C (164)cost accounts calendar 成本报表的日历时间 BdvpG
C (165)cost adjustment 成本调整 -~~R?,H'Z_
C (166)cost allocation 成本分配 D7thLqA
C (167)cost apportionment 成本分摊 z+0#H39 &
C (168)cost attribution 成本归属 ??hKsjNAm0
C (169)cost audit 成本审计 mMu+MXTk<
C (170)cost behaviour 成本性态 Yu[MNX;G
C (171)cost benefit analysis 成本效益分析 ]E.FBGT
C (172)cost center 成本中心 CAA3-"Cwi
C (173)cost driver 成本动因