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注会《审计》英语常用词汇 /e2CB "c
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1.audit 审计 %M=Ob k
2.attestation 鉴证 nOH x^(
3.credibility 可信赖程度 \4/zvlo]h
4.audit of financial statements 财务报表审计 prWK U
5.agreed-upon procedures 执行商定程序 j5rB+
6.high levels of assurance 高水平保证 kE8\\}B7
7.compilation 编制 L<}0}y
8.reliability 可靠性 .~nk'm
9.relevance 相关性 *&=sL
10.professional skepticism 职业谨慎 2@A%;f0Q
11.objectivity 客观性
zF)&o}
12. professional competence 专业胜任能力 bPlqS+ai_
13.Senior/CPA-in-charge 项目经理 hR g?H
14.audit engagement letter 业务约定书 V!{}%;f
15.recurring audit 连续审计 -E$(<Pow~\
16.the client 委托人 :Zs i5>MT
17.change CPA 更换注册会计师 \Nvu[
P
18.the existing CPA 现任注册会计师 5~pQ$-
19.the successor CPA 后任注册会计师 >!D^F]CH
20.the preceding CPA前任注册会计师 KF%tF4^+|
21.issue the audit report 出具审计报告 R7nT,7k.
22.expert 专家 **D3.-0u&
23.the board of directors 董事会 c*k%r2'
24.knowledge of the entity‘ s business 了解被审计单位情况 KE~l#=S
25.assess material misstatement risks评估重大错报风险 |[ )e5Xhd
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 mSg{0_:
27.a general knowledge of —— 初步了解―――的情况 ]gw[
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28.a more knowledge of—— 进一步了解的情况 ~l^Q~W-+
29.the prior year‘s working papers 以前年度工作底稿 ?xRx|_}e
30.minutes of meeting 会议纪要 #80[q3
31.business risks 经营风险 (2SmB`g
32.appropriateness 适当性 MR?5p8S#g
33.accounting estimate 会计估计 kL7n`o
34.management representations 管理层声明 |+aUy^
35.going concern assumption 持续经营假设 ^%qe&Pe2
36.audit plan 审计计划 TEzMFu+
V
37.significant audit areas 重点审计领域 H,{WrWA
38.error 错误 MzRliH8e
39.fraud舞弊 +=V[7^K;
40.modified or additional procedures 修改或追加审计程序 r*r3QsO
41.misappropriation of assets 侵占资产 Q|6lp
42.transactions without substance 虚假交易 ~OE1Sd:2
43.unusual pressures 异常压力 BM
vGw
44.the suspected noncompliance 涉嫌存在违法行为 mnG\qsKNLK
45.materialiy 重要性 ^D%hKIT
46.exceed the materiality level 超过重要性水平 qdOUvf
47.approach the materiality level 接近重要性水平 pkKcTY1Fx
48.an acceptably low level 可接受水平 O7Z?y*
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 UqA<rW
50.misstatements or omissions 错报或漏报 fHLt{ !O
51.aggregate 总计 GBvgVX<
52.subsequent events 期后事项 ~0 PR>QJ
53.adjust the financial statements 调整财务报表 YAc~,N
54.perform additional audit procedures 实施追加的审计程序
,(@J Ntx
55.audit risk 审计风险 ZHN@&Gg6)
56.detection risk 检查风险 }g9g]\.!a
57.inappropriate audit opinion 不适当的审计意见 'bb*$T0=
58.material misstatement 重大的错报 !1b4q/
59.tolerable misstatement 可容忍错报 Bn<1zg5
60.the acceptable level of detection risk 可接受的检查风险 Rt9S
61.assessed level of material misstatement risk 重大错报风险的评估水平 k vQ]
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62.simall business 小规模企业 YaT6vSz
63.accounting system 会计系统 8k0f&Cak=
64.test of control 控制测试 \Qgc7ev
65.walk-through test 穿行测试 Qf
.ASC
66.communication 沟通 hHsN(v
67.flow chart 流程图 #3_t}<fX
68.reperformance of internal control 重新执行 XH`W(
69.audit evidence 审计证据 [Nw%fuB
70.substantive procedures 实质性程序 l} =@9A
@
71.assertions 认定 %@~;PS3kd
72.esistence 存在 *q$O6B-
73.occurrence 发生 $SbgdbX
74.completeness 完整性 8{f~tPY
75.rights and obligations 权利和义务 0^m`jD
76.valuation and allocation 计价和分摊 ? koIZ
77.cutoff 截止 |lG7/\A
78.accuracy 准确性 5{Oq* |
79.classification 分类 {2v,J]v_[
80.inspection 检查 DfsPg':z
81.supervision of counting 监盘 GpZ}xY'|w,
82.observation 观察 E |K|AdL
83.confirmation 函证 1Uaj}=@M
84.computation 计算 q(9S4F
85.analytical procedures 分析程序 iU/v;T(
86.vouch 核对 iRIO~XVo
87.trace 追查 b uu /Nz$
88.audit sampling 审计抽样 {S$61ut
89.error 误差 4/
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90.expected error 预期误差 `bJ?8~ 8*
91.population 总体 +.2OZ3(
92.sampling risk 抽样风险 6g
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93.non- sampling risk 非抽样风险 Rh :|ij>B
94.sampling unit 抽样单位 |\<L7|hb9
95.statistical sampling 统计抽样 MfU0*nVF~
96.tolerable error 可容忍误差 -FGM>~x
97.the risk of under reliance 信赖不足风险 Ef]<0Tm]:
98.the risk of over reliance 信赖过度风险 v 1VH&~e
99.the risk of incorrect rejection 误拒风险 kc7,F2=F
100. the risk of incorrect acceptance 误受风险 @9e}kiW
101.working trial balance 试算平衡表 8svN*`[
102.index and cross-referencing 索引和交叉索引 !Pc&Sg
103.cash receipt 现金收入 F.cKg~E|e
104.cash disbursement 现金支出 uefrE53
105.bank statement 银行对账单 WXs?2S*
106.bank reconciliation 银行存款余额调节表 r T"3^,,
107.balance sheet date 资产负债表日 oiTSpd-
108.net realizable value 可变现净值 ?P%-p
109.storeroom 仓库 !I jU *c@
110.sale invoice 销售发票 bamQ]>0|>!
111.price list 价目表 ^5n#hSqZ=M
112.positive confirmation request 积极式询证函 \&MJ(F>vJ
113.negative confirmation request 消极式询证函 `Fx+HIng,
114.purchase requisition 请购单 r]=Z :
115.receiving report 验收报告 c\le8C3
116.gross margin 毛利 qO RL
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117.manufacturing overhead 制造费用 ;wa#m1
118.material requisition 领料单 L-DL)8;`
119.inventory-taking 存货盘点 {WvYb,
120.bond certificate 债券 0t(2^*I?>
121.stock certificate 股票 D%*Ryg
122.audit report 审计报告 h7kn
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123.entity 被审计单位 odTa2$O
124.addressee of the audit report 审计报告的收件人 }1EtM/Ni{!
125.unqualified opinion 无保留意见 bk|?>yd
126.qualified opinion 保留意见 q|sT4}
=
127.disclaimer of opinion 无法表示意见 G$[Hm\V
128.adverse opinion 否定意见 c+upoM
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A (1)ABC 作业基础成本计算 k![oJ.vHD
A (2)absorbed overhead 已吸收制造费用 q&2L@l3A
A (3)absorption costing 吸收成本计算 m Eg3.|
A (4)account 账户,报表 `Jj q5:\&
A (5)accounting postulate 会计假设 ~X(2F#{<{
A (6)accounting series release 会计公告文件 [4r<WvUaM
A (7)accounting valuation 会计计价 #Q"04'g
A (8)account sale 承销清单 %uz6iQaq]X
A (9)accountability concept 经营责任概念 pnTz.)'46
A (10)accountancy 会计职业 M=54xTh0Y
A (11)accountant 会计师 e^k)756
A (12)accounting 会计 *Ksk1T+>
A (13)agency cost 代理成本 c"diNbm[
A (14)accounting bases 会计基础 }t*:EgfI
A (15)accounting manual 会计手册 ~NTKWRaR
A (16)accounting period 会计期间 Z# %s/TL
A (17)accounting policies 会计方针 Gc_KS'K@$
A (18)accounting rate of return 会计报酬率 >mj WC) U
A (19)accounting reference date 会计参照日 aZ8f>t1Q
A (20)accounting reference period 会计参照期间 c-* *~tb(
A (21)accrual concept 应计概念 B9wQ;[gQB
A (22)accrual expenses 应计费用 T>|Y_3YO_a
A (23)acid test ration 速动比率(酸性测试比率) N , ,[V
A (24)acquisition 购置 x~ID[
A (25)acquisition accounting 收购会计 u
s8.nL/
A (26)activity based accounting 作业基础成本计算 7ufTmz#j<
A (27)adjusting events 调整事项 bPIo9clq
A (28)administrative expenses 行政管理费 2O}X-/H
A (29)advice note 发货通知 $
I
J^
A (30)amortization 摊销 40O@a:q*
A (31)analytical review 分析性检查 )"J1ET,z
A (32)annual equivalent cost 年度等量成本法 ?DE{4Ti/[
A (33)annual report and accounts 年度报告和报表 PPde!}T$
A (34)appraisal cost 检验成本 <tW/9}@p9
A (35)appropriation account 盈余分配账户 |S]T,`7u
A (36)articles of association 公司章程细则 'vV+Wu#[
A (37)assets 资产 X/Ii}X/p
A (38)assets cover 资产保障 CIVV"p`}
A (39)asset value per share 每股资产价值 &\
K
A (40)associated company 联营公司 }l&y8,[:
A (41)attainable standard 可达标准 h0C>z2iH
)<$<9!L4x
A (42)attributable profit 可归属利润 !AGoI7W}
A (43)audit 审计 w~3z);
A (44)audit report 审计报告 ;(rK^*`fO
A (45)auditing standards 审计准则 V`rxjv}!
A (46)authorized share capital 额定股本 iI3,q-LA
A (47)available hours 可用小时 (
j:eky
A (48)avoidable costs 可避免成本 eH~T PH
B (49)back-to-back loan 易币贷款 $h[Q}uW
B (50)backflush accounting 倒退成本计算 U,lO{J[T
B (51)bad debts 坏帐 c9djBUAk&
B (52)bad debts ratio 坏帐比率 Gr'|n
R8
B (53)bank charges 银行手续费 4 ]ko
B (54)bank overdraft 银行透支 2Z ?l,M~
B (55)bank reconciliation 银行存款调节表 3_>=Cv}
B (56)bank statement 银行对账单 tF\_AvL_8
B (57)bankruptcy 破产 R[rOzoNp0
B (58)basis of apportionment 分摊基础 gX|\O']6
B (59)batch 批量 .*Z#;3
B (60)batch costing 分批成本计算 GcG$>&,
B (61)beta factor B(市场)风险因素 Z*IW*f&0>1
B (62)bill 账单 u4'B
B (63)bill of exchange 汇票 j=c< Lo`
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 4 %4Yqx )
B (66)bill payable 应付票据 R,fAl"wMu
B (67)bill receivable 应收票据 ^>^h|$
B (68)bin card 存货记录卡 30
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B (69)bonus 红利 :(4q\~
B (70)book-keeping 薄记 .*Bd'\:F/q
B (71)Boston classification 波士顿分类 _w2KUvG-8
B (72)breakeven chart 保本图 ZG?e%
B (73)breakeven point 保本点 ],{M``]q
B (74)breaking-down time 复位时间 cC]]H&'Hg+
B (75)budget 预算 NErvX/qK
B (76)budget center 预算中心 +:W? :\
B (77)budget cost allowance 预算成本折让 p.H`lbVY
B (78)budget manual 预算手册 iBmvy7S?
B (79)budget period 预算期间 b}*q*
Bq
B (80)budgetary control 预算控制 <sX_hIA^Fx
B (81)budgeted capacity 预算生产能力 /B|"<`-H
B (82)burden 制造费用 "
t?44[
B (83)business center 经营中心 ?
A04qk
B (84)business entity 营业个体 PR*EyM[T
B (85)business unit 经营单位 ,c
0]r;u!
B (86)buy-out management 管理性购买产权 H%Z;Yt8^gt
B (87)by-product 副产品 m_FTg)_=
C (88)called-up share capital 催缴股本 Ocz21gl-?`
C (89)capacity 生产能力 Cq3Au%7
C (90)capacity ratios 生产能力比率 1~j,A[&|<
C (91)capital 资本 @jq H8
C (92)capital assets pricing model资本资产计价模式 vu&ny&=`
C (93)capital commitment 承诺资本 16Jjf|]j
C (94)capital employed 已运用的资本 mo,"3YW
C (95)capital expenditure 资本支出 Vy^mEsQC+h
C (96)capital expenditureauthorization 资本支出核准 %Aa_Bumf*:
C (97)capital expenditure control 资本支出控制 "ZA`Lp;%w
C (98)capital expenditure proposal资本支出申请 EfkBo5@ Qi
C (99)capital funding planning 资本基金筹集计划 eR/X9<
C (100)capital gain 资本收益 Kzy9i/bL
C (101)capital investment appraisal资本投资评估 )\kNufP
C (102)capital maintenance 资本保全 q^7=/d8
C (103)capital resource planning 资本资源计划 WI.+9$1:P
C (104)capital surplus 资本盈余 s@Loax6@B
C (105)capital turnover 资本周转率 a&dP@)
C (106)card 记录卡 nFe
C (107)cash 现金 @}uo:b:Q
C (108)cash account 现金账户 qk>M~,
C (109)cash book 现金账薄 c(Fo-4K
C (110)cash cow 金牛产品 JvaHH!>d/
C (111)cash flow 现金流量 RWoVN$i>
C (112)cash discounted 现金贴现 8#4Gs
Q"
C (113)cash flow budget 现金流量预算 c{39,oF
C (114)cash flow statement 现金流量表 O2fFh_\
C (115)cash ledger 现金分类账 "{d[V(lE"
C (116)cash limit 现金限额 l{VJaZ $M
C (117)CCA 现时成本会计 lwo,D}
C (118)center 中心 s?fEorG
C (119)changeover time 变更时间 :c`djM^ll
C (120)chartered entity 特许经济个体 7|Iq4@IT
C (121)cheque 支票 ,mK UCG
C (122)cheque register 支票登记薄 ~H"-km"@
C (123)coin analysis 零钱分类 Q5IN1
^=HF
C (124)classification 分类 ?%/*F<UVQ
C (125)clock card 工时卡 75A60Uw
C (126)code 代码 ;!OME*?m<
C (127)commitment accounting 承诺确认会计 I*mBU^<9V
C (128)common cost 共同成本 buWF6LFC
C (129)company limited byguarantee 有限担保责任公司 ]eX(K5 A
C (130)company limited shares 股份有限公司 Tz7 R:S.
C (131)competitive position 竞争能力状况 = N:5#A
C (132)concept 概念 E/D@;Ym18
C (133)conglomerate 跨行业企业 q^~w:$^U
C (134)consistency concept 一致性概念 yA`,ns&n
C (135)consolidated accounts 合并报表 #vViEBVeN
C (136)consolidation accounting 合并会计 ZW
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C (137)consortium 财团 Ie8SPNY-H
C (138)contingency plan 应急计划 |>-0
q~
C (139)contingent liabilities 或有负债
q ^Gj
IP
C (140)continuous operation 连续生产
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C (141)contra 抵消 1 -R4A7+3
C (142)contract cost 合同成本 RhE|0N=
C (143)contract costing 合同成本计算 zP/SDW
C (144)contribution 贡献毛益 U;gy4
rj
C (145)contribution centre 贡献中心 $]?M[sL\N7
C (146)contribution chart 贡献图 t 1G2A`
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 .tK]-f2
C (148)contribution to salesration 贡献毛益对销售比率 :z$+leNH\
C (149)control 控制 eEeK ]8@
C (150)control account 控制帐户 qVds
2
C (151)control limits 控制限度 _cJ\A0h^
C (152)controllability concept 可控制概念 t3!~=U
C (153)controllable cost 可控制成本 t~Ic{%bdA
C (154)conversion cost 加工成本 ^HHT>K-m
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~Q=^YZgn8
C (156)corporate appraisal 公司评估 ESe$6)P
C (157)corporate planning 公司计划 4X0ku]
C (158)corporate social reporting 公司社会报告 yPH5/5;,
C (159)corporation 股份公司 )1O|+m k
C (160)cost 成本 p#gf^Y5
C (161)cost account 成本帐户 K=dG-+B~}
C (162)cost accounting 成本会计 Tb]
h<S
C (163)cost accounting manual 成本手册 %B| Ca&
C (164)cost accounts calendar 成本报表的日历时间 YCyh+%Q(
C (165)cost adjustment 成本调整 VxU{ZD~<Z"
C (166)cost allocation 成本分配 xI
~ c~KC
C (167)cost apportionment 成本分摊 |lVi* 4za%
C (168)cost attribution 成本归属 |Lc.XxBkc
C (169)cost audit 成本审计 BIT<J5>
C (170)cost behaviour 成本性态 y"zZ9HQM
C (171)cost benefit analysis 成本效益分析 'tVe#oI
C (172)cost center 成本中心 t<+g
yAW
C (173)cost driver 成本动因