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注会《审计》英语常用词汇 }R16WY_'
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1.audit 审计 v.<mrI#?
2.attestation 鉴证 oDu6W9 +
3.credibility 可信赖程度 V:L%GWU
4.audit of financial statements 财务报表审计 2`riI*fQ
5.agreed-upon procedures 执行商定程序 DqQp47kp
6.high levels of assurance 高水平保证 V6P-?Nd
7.compilation 编制 ^D
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8.reliability 可靠性 9o5D3
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9.relevance 相关性 MuO
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10.professional skepticism 职业谨慎 HdxP:s.T
11.objectivity 客观性 'o}[9ZBjn
12. professional competence 专业胜任能力 % Q6
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13.Senior/CPA-in-charge 项目经理 MAkr9AKb,
14.audit engagement letter 业务约定书 -c]AS[(
15.recurring audit 连续审计 <skqq+
16.the client 委托人 t?G6|3
17.change CPA 更换注册会计师 9}9VZ r?
18.the existing CPA 现任注册会计师 Gqd|F>
19.the successor CPA 后任注册会计师 ~x8nC%qPvq
20.the preceding CPA前任注册会计师 AcuF0KWw/
21.issue the audit report 出具审计报告 "."(<c/3
22.expert 专家 Dj96t5R
23.the board of directors 董事会 y8s!sO
24.knowledge of the entity‘ s business 了解被审计单位情况 :1UMA@HP
25.assess material misstatement risks评估重大错报风险 r~)fAb?
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 )L:e0u
27.a general knowledge of —— 初步了解―――的情况 dWQsC|
28.a more knowledge of—— 进一步了解的情况 SdYf^@%}F
29.the prior year‘s working papers 以前年度工作底稿 z4SJxL
30.minutes of meeting 会议纪要 '+_>PBOc
31.business risks 经营风险 4{kH;~
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32.appropriateness 适当性 ]S&ki}i&
33.accounting estimate 会计估计 K{ar)_V/
34.management representations 管理层声明 {7goYzQsi%
35.going concern assumption 持续经营假设 c$V5E
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36.audit plan 审计计划 GA
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37.significant audit areas 重点审计领域 \PE;R.v_:
38.error 错误 IANSpWea?
39.fraud舞弊 @/<UhnI
40.modified or additional procedures 修改或追加审计程序 V#dga5*]
41.misappropriation of assets 侵占资产 L_!ShE
42.transactions without substance 虚假交易 HGGq;Nbm
43.unusual pressures 异常压力 VGQ~~U7}@
44.the suspected noncompliance 涉嫌存在违法行为 "wOfs$w%s
45.materialiy 重要性 swF{}S"
46.exceed the materiality level 超过重要性水平 l@B9}Icq
47.approach the materiality level 接近重要性水平 3>1^$0iq
48.an acceptably low level 可接受水平 v,ssv{gU
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 y+ze`pL?
50.misstatements or omissions 错报或漏报 $].htm
51.aggregate 总计 Y}c/wF7o
52.subsequent events 期后事项 +\Vm t[v
53.adjust the financial statements 调整财务报表 )cJ>&g4]
54.perform additional audit procedures 实施追加的审计程序 xrkl)7;
55.audit risk 审计风险 EhHxB
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56.detection risk 检查风险 |[>@Kk4
57.inappropriate audit opinion 不适当的审计意见 ,_3hbT8Q
58.material misstatement 重大的错报 bGWfMu=n
59.tolerable misstatement 可容忍错报 k3#'g'>yh
60.the acceptable level of detection risk 可接受的检查风险 s
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61.assessed level of material misstatement risk 重大错报风险的评估水平 (P)G|2=
62.simall business 小规模企业 . Ima
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63.accounting system 会计系统 ~(d
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64.test of control 控制测试 !y_{mE?V(
65.walk-through test 穿行测试 B`}um;T#~,
66.communication 沟通 &j4pC$Dj
67.flow chart 流程图 O{LCHtN
68.reperformance of internal control 重新执行 `}PYltW
69.audit evidence 审计证据 nQc#AFg
70.substantive procedures 实质性程序 }sXTZX
71.assertions 认定 dgw.OXa
72.esistence 存在 &-ropY
73.occurrence 发生 s/D)X=P1
74.completeness 完整性 X 0y$
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75.rights and obligations 权利和义务 Y b+A{`
76.valuation and allocation 计价和分摊 E^i]eK*
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77.cutoff 截止 OH\^j1x9I
78.accuracy 准确性 'Z`7/I4&
79.classification 分类 k]@]a
80.inspection 检查 Uq
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81.supervision of counting 监盘 ]b4IO4T
82.observation 观察 LCHMh6
83.confirmation 函证 o:@Q1+p
84.computation 计算 |H5.2P&9-5
85.analytical procedures 分析程序
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86.vouch 核对 sAkr-x?+M
87.trace 追查 !ZBtX
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88.audit sampling 审计抽样 OBWWcL-
89.error 误差 9-ozrw
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90.expected error 预期误差 K!-OUm5A
91.population 总体 <gp?}Lk
92.sampling risk 抽样风险 T
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93.non- sampling risk 非抽样风险 ]i*ucW4
94.sampling unit 抽样单位 !
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95.statistical sampling 统计抽样 m^_=^z+
96.tolerable error 可容忍误差 PXb$]HV
97.the risk of under reliance 信赖不足风险 c$g@3gL
98.the risk of over reliance 信赖过度风险 @?3f`l
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99.the risk of incorrect rejection 误拒风险 eM5?fE&!&
100. the risk of incorrect acceptance 误受风险 +<7Oj s>o
101.working trial balance 试算平衡表 cSb;a\el$
102.index and cross-referencing 索引和交叉索引 =hPXLCeC
103.cash receipt 现金收入 [qYr~:` -[
104.cash disbursement 现金支出 -R`{]7V
105.bank statement 银行对账单 =gB5JB<}2
106.bank reconciliation 银行存款余额调节表 }|P3(*S
107.balance sheet date 资产负债表日 TekUY m!G
108.net realizable value 可变现净值 ~G!JqdKJ0
109.storeroom 仓库 P\jGySj
110.sale invoice 销售发票 3A#Tn7
111.price list 价目表 d?2V2`6
112.positive confirmation request 积极式询证函 -#|D>
113.negative confirmation request 消极式询证函 %**f`L%jN
114.purchase requisition 请购单 P-@MLIC{
115.receiving report 验收报告 Ke$_l]}
116.gross margin 毛利 WgtLKRZ\
117.manufacturing overhead 制造费用 <)VgGjZ-H
118.material requisition 领料单 ";K w?
119.inventory-taking 存货盘点 DP ? dC`
120.bond certificate 债券 *pKTJP
121.stock certificate 股票 <L&EH@T
122.audit report 审计报告 Ed9Uw7
123.entity 被审计单位 2{OR#v~
124.addressee of the audit report 审计报告的收件人 b9.M'P\
125.unqualified opinion 无保留意见 `Fy-"Uf
126.qualified opinion 保留意见 AYts
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127.disclaimer of opinion 无法表示意见 J+6zV m
128.adverse opinion 否定意见 _P;D.>?
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A (1)ABC 作业基础成本计算
n>M`wF>
A (2)absorbed overhead 已吸收制造费用 + ?1GscJ
A (3)absorption costing 吸收成本计算 uDF;_bli)H
A (4)account 账户,报表 FcDS*ZEk!
A (5)accounting postulate 会计假设 dr
q3=2
A (6)accounting series release 会计公告文件 )pnyVTKt
A (7)accounting valuation 会计计价 ,^(]
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A (8)account sale 承销清单 OrY[
A (9)accountability concept 经营责任概念 ]\$/:f-2
A (10)accountancy 会计职业 *uky
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A (11)accountant 会计师 V2MOD{Maat
A (12)accounting 会计 c`;\sW-_W
A (13)agency cost 代理成本 kx
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A (14)accounting bases 会计基础 qL(Q1O!
A (15)accounting manual 会计手册 _fGTTw(
A (16)accounting period 会计期间 x]~TGzS
A (17)accounting policies 会计方针 Wa_qD
A (18)accounting rate of return 会计报酬率 pfA6?tP`
A (19)accounting reference date 会计参照日 JAPr[O&
A (20)accounting reference period 会计参照期间 yIMqQSt79z
A (21)accrual concept 应计概念 JfY*#({y
A (22)accrual expenses 应计费用 C8N)!5(A
A (23)acid test ration 速动比率(酸性测试比率) !rvEo =^
A (24)acquisition 购置 )Fw/Cu
A (25)acquisition accounting 收购会计 +.G"ool
A (26)activity based accounting 作业基础成本计算 qWt}8_"
A (27)adjusting events 调整事项 t}EMX9SQ
A (28)administrative expenses 行政管理费 N##`
A (29)advice note 发货通知 ' W/M>!X
A (30)amortization 摊销 "q@m6fs
A (31)analytical review 分析性检查 % RSZ.
A (32)annual equivalent cost 年度等量成本法 IK~&`n](>
A (33)annual report and accounts 年度报告和报表 +6m.f,14q
A (34)appraisal cost 检验成本 .])prp8
A (35)appropriation account 盈余分配账户 E-e(K8R
A (36)articles of association 公司章程细则 #YUaM<
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A (37)assets 资产 yV30x9i!2
A (38)assets cover 资产保障 e#eVc'=cDR
A (39)asset value per share 每股资产价值 EE/mxN(<
A (40)associated company 联营公司 ; *
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A (41)attainable standard 可达标准 d[
N1zQW
~(5r+Z}*`
A (42)attributable profit 可归属利润 VJh8`PVX
A (43)audit 审计 4zug9kFK
A (44)audit report 审计报告 C@rGa7
A (45)auditing standards 审计准则 .R9Z$Kbq
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 ^)VwxH:s
B (49)back-to-back loan 易币贷款 5of3&
B (50)backflush accounting 倒退成本计算 "
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B (51)bad debts 坏帐 >ZA=9v
B (52)bad debts ratio 坏帐比率 d|`Ll
B (53)bank charges 银行手续费 zmMc*|
B (54)bank overdraft 银行透支 V7ph^^sC}
B (55)bank reconciliation 银行存款调节表 1
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B (56)bank statement 银行对账单 :FyF:=
B (57)bankruptcy 破产 [3%
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B (58)basis of apportionment 分摊基础
+2tQFV;
B (59)batch 批量 EeIDlm0o
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 {K(mfTqm
B (62)bill 账单 >.h:Y5
B (63)bill of exchange 汇票 Rx%S<i;9
B (64)bill of landing 提单 BFLef3~.0
B (65)bill of materials 用料预计单 'J|2c;M\x
B (66)bill payable 应付票据 !
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B (67)bill receivable 应收票据 &W `xZyb3
B (68)bin card 存货记录卡 >}5?`.K~Q*
B (69)bonus 红利
y(A' *G9
B (70)book-keeping 薄记 J~YT~D2L
B (71)Boston classification 波士顿分类 DwD$T%kF
B (72)breakeven chart 保本图 t [Q
D#;
B (73)breakeven point 保本点 {(73*-~$
B (74)breaking-down time 复位时间 3v* ~CQy9
B (75)budget 预算 'CLZ7pV
B (76)budget center 预算中心 L`NIYH<^
B (77)budget cost allowance 预算成本折让 99m2aT()
B (78)budget manual 预算手册 8hRcB[F~S
B (79)budget period 预算期间 :<%bAn
B (80)budgetary control 预算控制 Qm%F]nyy
B (81)budgeted capacity 预算生产能力 H=dIZ
B (82)burden 制造费用 @Z)|_
B (83)business center 经营中心 u\R?(G&
B (84)business entity 营业个体 N2r zHK
B (85)business unit 经营单位 n:j'0WW
B (86)buy-out management 管理性购买产权 _Hb;)9y
B (87)by-product 副产品 jX53 owZ
C (88)called-up share capital 催缴股本 7y=>Wa ?T[
C (89)capacity 生产能力 p [ O6
C (90)capacity ratios 生产能力比率 JJ.8V72;!Z
C (91)capital 资本 Z\0Rw>#
C (92)capital assets pricing model资本资产计价模式 LZ*8YNp1'
C (93)capital commitment 承诺资本 mh
}M|h5Im
C (94)capital employed 已运用的资本 j
;x()iZ<
C (95)capital expenditure 资本支出 *4,Q9K_
C (96)capital expenditureauthorization 资本支出核准 Uj@th
C (97)capital expenditure control 资本支出控制 vSzpx
C (98)capital expenditure proposal资本支出申请 Aoa8Q
E
C (99)capital funding planning 资本基金筹集计划 lFBdiIw
C (100)capital gain 资本收益 'r;mm^cS?
C (101)capital investment appraisal资本投资评估 "W<Y1$Y=Y
C (102)capital maintenance 资本保全 &$"#hGg
C (103)capital resource planning 资本资源计划 tj
dPia
C (104)capital surplus 资本盈余 WhPP4 #
C (105)capital turnover 资本周转率 nD
wh
C (106)card 记录卡 ?W/.'_
C (107)cash 现金 Z:4/lx7Bq
C (108)cash account 现金账户 A^U84kV=
C (109)cash book 现金账薄 &|>@K#V8-;
C (110)cash cow 金牛产品 16NHzAQ
C (111)cash flow 现金流量 V>6klA}o
C (112)cash discounted 现金贴现 l.YE@EL
C (113)cash flow budget 现金流量预算 w$2q00R>
C (114)cash flow statement 现金流量表 ^BsT>VSH6
C (115)cash ledger 现金分类账 G
5ATR<0m
C (116)cash limit 现金限额 g?j)p y
C (117)CCA 现时成本会计 =j7Du[?Vu
C (118)center 中心 XqH@3Ehk
C (119)changeover time 变更时间 "k zKQ~
C (120)chartered entity 特许经济个体 }~FX!F#oU
C (121)cheque 支票 M!&Hn,22
C (122)cheque register 支票登记薄 ]4:QqdV
C (123)coin analysis 零钱分类 tr<~:&H4T
C (124)classification 分类 D:P(;
C (125)clock card 工时卡 |k
a _Zy
C (126)code 代码 TG2#$Bq1
C (127)commitment accounting 承诺确认会计 x6ghO-s
C (128)common cost 共同成本 2D\pt
C (129)company limited byguarantee 有限担保责任公司 o|$D|E
C (130)company limited shares 股份有限公司 /A_:`MAZ
C (131)competitive position 竞争能力状况 XM'tIE+|
C (132)concept 概念 \C~X_/sg
C (133)conglomerate 跨行业企业 x#{!hL
5G
C (134)consistency concept 一致性概念 9>RkFV
C (135)consolidated accounts 合并报表 +Z`=iia>
C (136)consolidation accounting 合并会计 F^UtZG+
C (137)consortium 财团 1NYR8W]2
C (138)contingency plan 应急计划 !Ko2yn}6l
C (139)contingent liabilities 或有负债 l4C{LZ
C (140)continuous operation 连续生产 InP E_
C (141)contra 抵消 jIh1)*]054
C (142)contract cost 合同成本 >%/x~UFc5
C (143)contract costing 合同成本计算 [ATJ!
O
C (144)contribution 贡献毛益 6St= r)_
C (145)contribution centre 贡献中心 1tuvJ+`{
C (146)contribution chart 贡献图 mhbczVw
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 *-VRkS-G
C (148)contribution to salesration 贡献毛益对销售比率 ^[<BMk
C (149)control 控制 W"\~O"a
C (150)control account 控制帐户 k4+vI1Cs
C (151)control limits 控制限度
>Kgw2,y+
C (152)controllability concept 可控制概念 Y6{^cZ!=
C (153)controllable cost 可控制成本 4o>y9
C (154)conversion cost 加工成本 bY_'B5$.^2
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 7x)Pt@c
C (156)corporate appraisal 公司评估 ^ h=QpH
C (157)corporate planning 公司计划 =VC18yA
C (158)corporate social reporting 公司社会报告
z/t|'8f
C (159)corporation 股份公司 O9ex=m `L
C (160)cost 成本 qS?o22
C (161)cost account 成本帐户 xGs}hVlZiC
C (162)cost accounting 成本会计 J 8i;E4R
C (163)cost accounting manual 成本手册 =D<0&M9C
C (164)cost accounts calendar 成本报表的日历时间 !GOaBs
C (165)cost adjustment 成本调整 @
9/I^Zk
C (166)cost allocation 成本分配 v l"8Oi*r^
C (167)cost apportionment 成本分摊 =rKJJa N
C (168)cost attribution 成本归属 .n:Q~GEL
C (169)cost audit 成本审计 N'{[BA(eE
C (170)cost behaviour 成本性态 jY6GWsh:9
C (171)cost benefit analysis 成本效益分析 tYA@J[" ^
C (172)cost center 成本中心 "i&)+dr-
C (173)cost driver 成本动因