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注会《审计》英语常用词汇 i!HGM=f
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1.audit 审计 fr?eOigbl
2.attestation 鉴证 b?^n
'0
3.credibility 可信赖程度 s_[?(Ip{
4.audit of financial statements 财务报表审计 Kaa*;T![
5.agreed-upon procedures 执行商定程序 f
LW>-O73
6.high levels of assurance 高水平保证 96.Wfx
7.compilation 编制 zXD@M{
8.reliability 可靠性 Z~|J"2.
9.relevance 相关性 9mnON~j5
10.professional skepticism 职业谨慎 8tL61x{]
11.objectivity 客观性 (NQ[AypMI
12. professional competence 专业胜任能力 3pp
w_?k
13.Senior/CPA-in-charge 项目经理 NLpD,q{
14.audit engagement letter 业务约定书 c5;ROnTm
15.recurring audit 连续审计 3u^TJt)
16.the client 委托人 6)$_2G%Zq
17.change CPA 更换注册会计师 dF,FH-
18.the existing CPA 现任注册会计师 la4,Z
19.the successor CPA 后任注册会计师 GEA;9TU|V
20.the preceding CPA前任注册会计师 g)9/z
21.issue the audit report 出具审计报告 ,54<U~Lg:
22.expert 专家 x\DkS
,O
23.the board of directors 董事会 A-io-P7qyj
24.knowledge of the entity‘ s business 了解被审计单位情况 w}0Qy
25.assess material misstatement risks评估重大错报风险 T42g4j/l~
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 ,2`d3u^CW
27.a general knowledge of —— 初步了解―――的情况 .T|NB8 rS
28.a more knowledge of—— 进一步了解的情况 O2G+
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29.the prior year‘s working papers 以前年度工作底稿 h[]N=X
30.minutes of meeting 会议纪要 z!+<m<
31.business risks 经营风险 !D3}5A1,
32.appropriateness 适当性 "!tB";n
33.accounting estimate 会计估计 IMZKlU3
34.management representations 管理层声明 [UH5D~Yx
35.going concern assumption 持续经营假设 Em,!=v(*
36.audit plan 审计计划 ?5Fj]Bk]
37.significant audit areas 重点审计领域 WFd2_oAT
38.error 错误 K*9b `%
39.fraud舞弊 a{+oN
$
40.modified or additional procedures 修改或追加审计程序 ~^S-
41.misappropriation of assets 侵占资产 aK{\8L3]
42.transactions without substance 虚假交易 Z|
c9%.,
43.unusual pressures 异常压力 VO Qt{v{1|
44.the suspected noncompliance 涉嫌存在违法行为 4m*(D5Y=|
45.materialiy 重要性 v~\ 45eEA
46.exceed the materiality level 超过重要性水平 (UZ*36@PJx
47.approach the materiality level 接近重要性水平 L\ %_<2
48.an acceptably low level 可接受水平 )US/bC!M$
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 Yg[IEy
50.misstatements or omissions 错报或漏报 Xoy 1Gi?
51.aggregate 总计 w8
$Qh%J'<
52.subsequent events 期后事项 hYn'uL^~[
53.adjust the financial statements 调整财务报表 M9#QS`G
54.perform additional audit procedures 实施追加的审计程序 |S{P`)z%f
55.audit risk 审计风险
>Gu0&
56.detection risk 检查风险 0EOX@;}
57.inappropriate audit opinion 不适当的审计意见 $k ma#7
58.material misstatement 重大的错报 GZEonCk[&
59.tolerable misstatement 可容忍错报 (NdgF+'=
60.the acceptable level of detection risk 可接受的检查风险 >!1 f`
61.assessed level of material misstatement risk 重大错报风险的评估水平 %j">&U.[
62.simall business 小规模企业 nY9qY
Fw
63.accounting system 会计系统 lM,zTNu-z
64.test of control 控制测试 !&O/7ywe
65.walk-through test 穿行测试 S I7B6c
66.communication 沟通
:XSc#H4
67.flow chart 流程图 EcoUpiL%2
68.reperformance of internal control 重新执行 2\{uqv
69.audit evidence 审计证据 nq f<NH3i
70.substantive procedures 实质性程序 =h::VB}Lv
71.assertions 认定 0>
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72.esistence 存在
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73.occurrence 发生 Q!X_&ao)O
74.completeness 完整性 nnL$m_K~
75.rights and obligations 权利和义务 vvAk<[
76.valuation and allocation 计价和分摊 d7J[.^\
77.cutoff 截止 cqY.^f.
78.accuracy 准确性 6 ]PM!6
79.classification 分类 S7ehk
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80.inspection 检查 M/a/H=J
81.supervision of counting 监盘 ~'J =!Xy
82.observation 观察 npcBpGL{
83.confirmation 函证 .k`*$1?73x
84.computation 计算 Q
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85.analytical procedures 分析程序 5
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86.vouch 核对 i @9Qb
87.trace 追查 ;"Y;l=9_
88.audit sampling 审计抽样 xdfvme[
89.error 误差 IIQ3|eZ
90.expected error 预期误差 Kn#xY3W6
91.population 总体 kgI=0W>
92.sampling risk 抽样风险 ./nYXREO|
93.non- sampling risk 非抽样风险 |M<.O~|D6}
94.sampling unit 抽样单位 x;FO|fH
95.statistical sampling 统计抽样 5u)^FIBj
96.tolerable error 可容忍误差 A
Ok7G?Y
97.the risk of under reliance 信赖不足风险 l8xd73D)8
98.the risk of over reliance 信赖过度风险 9U9c"'g
99.the risk of incorrect rejection 误拒风险 :+
9Ft>
100. the risk of incorrect acceptance 误受风险 i %hn
101.working trial balance 试算平衡表 $qtU
102.index and cross-referencing 索引和交叉索引 _RaVnMJKX4
103.cash receipt 现金收入 ]2\2/~l
104.cash disbursement 现金支出 CESe}^)n
105.bank statement 银行对账单 A,lw-(.z4Z
106.bank reconciliation 银行存款余额调节表 jaO#><f
107.balance sheet date 资产负债表日 b6!Q!:GO&
108.net realizable value 可变现净值 ~I\r1Wj;
109.storeroom 仓库 im\YL<
110.sale invoice 销售发票 udEb/7ZL
111.price list 价目表 M,\|V3s
112.positive confirmation request 积极式询证函 oyN+pFVB:$
113.negative confirmation request 消极式询证函 /i
k)4]>
114.purchase requisition 请购单 =!S@tuY
115.receiving report 验收报告 ?%dCU~ z
116.gross margin 毛利 m>uI\OY{n
117.manufacturing overhead 制造费用 Z|:_c
118.material requisition 领料单 O5TK&j
119.inventory-taking 存货盘点 UQ$\
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120.bond certificate 债券 dVVvG]
121.stock certificate 股票 ;sL6#Go?V
122.audit report 审计报告 Nx4DC
123.entity 被审计单位 =>:% n
124.addressee of the audit report 审计报告的收件人 *]:G7SW{
125.unqualified opinion 无保留意见 D2TXOPH
126.qualified opinion 保留意见 G{:af:5Fo
127.disclaimer of opinion 无法表示意见 n$hqNsM
128.adverse opinion 否定意见 -Ty<9(~S
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A (1)ABC 作业基础成本计算 U-~*
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A (2)absorbed overhead 已吸收制造费用 XU;{28P
A (3)absorption costing 吸收成本计算 f=_Bx2ub
A (4)account 账户,报表 ]O[+c*|w
A (5)accounting postulate 会计假设 (Y'UvZlM%P
A (6)accounting series release 会计公告文件 ^b"x|8
A (7)accounting valuation 会计计价 do=x9k@Q
A (8)account sale 承销清单 } `>J6y9
A (9)accountability concept 经营责任概念 "]SJbuzh
A (10)accountancy 会计职业 f>s#Ngvc
A (11)accountant 会计师 C N
zSBm
A (12)accounting 会计 *%Nns',
A (13)agency cost 代理成本 (!_X:+0_
A (14)accounting bases 会计基础 ui.QYAYaV
A (15)accounting manual 会计手册 Lt;.Nw
A (16)accounting period 会计期间 n~"g'Y
A (17)accounting policies 会计方针 [NCXn>Z
A (18)accounting rate of return 会计报酬率 =0PNHO\gl
A (19)accounting reference date 会计参照日 Lem\UD$D`
A (20)accounting reference period 会计参照期间 {hs2?#p
A (21)accrual concept 应计概念 ubzb
A (22)accrual expenses 应计费用 {p#l!P/
A (23)acid test ration 速动比率(酸性测试比率) q#Yg0w~
A (24)acquisition 购置 I5TQ>WJbf
A (25)acquisition accounting 收购会计 r|\5'ZMx
A (26)activity based accounting 作业基础成本计算 HC9vc,Fp
A (27)adjusting events 调整事项 F,L82N6\U
A (28)administrative expenses 行政管理费 r21?c|IP
A (29)advice note 发货通知 45r]wT(C
A (30)amortization 摊销 <<7,kfR
A (31)analytical review 分析性检查 }{#;;5KrB
A (32)annual equivalent cost 年度等量成本法 +?"HTDBE||
A (33)annual report and accounts 年度报告和报表 (6ohrM>Q
A (34)appraisal cost 检验成本 mc0sdb,c$
A (35)appropriation account 盈余分配账户 KD,^*FkkL
A (36)articles of association 公司章程细则 r%Q8)nEo
A (37)assets 资产 NS
Mjr_
A (38)assets cover 资产保障 L;.VEz!
A (39)asset value per share 每股资产价值 3D?IG\3
A (40)associated company 联营公司 nu469
A (41)attainable standard 可达标准 XI%RneuDr:
7~!I2DV_
A (42)attributable profit 可归属利润 zx\.2<K
A (43)audit 审计 dT0^-XSY
A (44)audit report 审计报告 27Kc-rcB
A (45)auditing standards 审计准则 V!pq,!C$v
A (46)authorized share capital 额定股本 lgCHGv2@
A (47)available hours 可用小时 <O,'5+zG%
A (48)avoidable costs 可避免成本 I<D&,LFH*w
B (49)back-to-back loan 易币贷款 hV3,^#9o
B (50)backflush accounting 倒退成本计算 k8InbX[
B (51)bad debts 坏帐 D_l/Gxdpr
B (52)bad debts ratio 坏帐比率 .
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B (53)bank charges 银行手续费 p<of<YU)
B (54)bank overdraft 银行透支 8~&F/C*
B (55)bank reconciliation 银行存款调节表 $?]@_=
B (56)bank statement 银行对账单 8F O1`%8Oe
B (57)bankruptcy 破产 W; 3
R;
B (58)basis of apportionment 分摊基础 p/ziFpU
B (59)batch 批量 `!Ua ScM
B (60)batch costing 分批成本计算 u4Y6B
]Q
B (61)beta factor B(市场)风险因素 ".~MmF
B (62)bill 账单 {Ior.(D>Y
B (63)bill of exchange 汇票 !XgQJ7y_Z
B (64)bill of landing 提单 ) >>u|#@z
B (65)bill of materials 用料预计单 fap|SMGt
B (66)bill payable 应付票据 FX7Cjo#=R
B (67)bill receivable 应收票据 'sm[CNzS
B (68)bin card 存货记录卡 S`pF7[%rp
B (69)bonus 红利 g)=V#Bglv
B (70)book-keeping 薄记 F`YFo)W
B (71)Boston classification 波士顿分类 >QYh}Z-/%
B (72)breakeven chart 保本图 RE ![O
B (73)breakeven point 保本点 'P@=/
B (74)breaking-down time 复位时间 .K $p`WQ{
B (75)budget 预算 J>f
/u:.
B (76)budget center 预算中心 M*g2VyZ
B (77)budget cost allowance 预算成本折让 "_nX5J9
B (78)budget manual 预算手册 c+szU}(f6(
B (79)budget period 预算期间 y-E1]4?})
B (80)budgetary control 预算控制 oS[W*\7'!
B (81)budgeted capacity 预算生产能力 2.StG(Y!
B (82)burden 制造费用 [WcS[](ob
B (83)business center 经营中心 UlK/x"JDv
B (84)business entity 营业个体 xT
{TVHdU
B (85)business unit 经营单位 C#A@)>
B (86)buy-out management 管理性购买产权 k)$iK2I
B (87)by-product 副产品 !d:tIu{)
C (88)called-up share capital 催缴股本 Sp<hai
C (89)capacity 生产能力 er(8}]X8Q
C (90)capacity ratios 生产能力比率 pWMiCXnW
C (91)capital 资本 rDpe_varA
C (92)capital assets pricing model资本资产计价模式 UqD5
A~w
C (93)capital commitment 承诺资本 Nawp t%
C (94)capital employed 已运用的资本 i{<8
hLO
C (95)capital expenditure 资本支出 'jh2**i 34
C (96)capital expenditureauthorization 资本支出核准 \ua9thOG
C (97)capital expenditure control 资本支出控制
bZxv/\
C (98)capital expenditure proposal资本支出申请 5\uNEs$T
C (99)capital funding planning 资本基金筹集计划 9U!JK3d
C (100)capital gain 资本收益 IetCMp
C (101)capital investment appraisal资本投资评估 \z2vV+f
C (102)capital maintenance 资本保全 0
w^jls
C (103)capital resource planning 资本资源计划 613/K`o
C (104)capital surplus 资本盈余 xg(<oDn+\
C (105)capital turnover 资本周转率 PqTYAN&F
C (106)card 记录卡 #uQrJh1o8
C (107)cash 现金 jIKBgsiF/
C (108)cash account 现金账户 8&i;hZm
C (109)cash book 现金账薄 Us1@\|]
C (110)cash cow 金牛产品 )URwIe{
C (111)cash flow 现金流量 i:g{{Uuv
C (112)cash discounted 现金贴现 ?(]a*~rx
C (113)cash flow budget 现金流量预算 g* %bzfk=|
C (114)cash flow statement 现金流量表 }%_qx|(P|t
C (115)cash ledger 现金分类账 OMl8 a B9
C (116)cash limit 现金限额 J =b*
C (117)CCA 现时成本会计 #]"/{Z
C (118)center 中心 k"t>He
C (119)changeover time 变更时间 O\%j56Bf
C (120)chartered entity 特许经济个体 4"LPJX)Q
C (121)cheque 支票 ;9K[~
C (122)cheque register 支票登记薄 4\v~HFsv
C (123)coin analysis 零钱分类 3 Q@9S
C (124)classification 分类 sc<kiL
C (125)clock card 工时卡 2K
Pqu:lv
C (126)code 代码 \{kHS
V%z
C (127)commitment accounting 承诺确认会计 C2NzP & FD
C (128)common cost 共同成本 n:F@gZd`
C (129)company limited byguarantee 有限担保责任公司 ,KT<4
C (130)company limited shares 股份有限公司 :g&>D#{
C (131)competitive position 竞争能力状况 Nc,*hsx'
C (132)concept 概念 AD(xaQ&T
C (133)conglomerate 跨行业企业 cnbo+U
C (134)consistency concept 一致性概念 JL@F~U9
C (135)consolidated accounts 合并报表 ;D:=XA%
C (136)consolidation accounting 合并会计 *<w3" iq
C (137)consortium 财团 ?.8<-
C (138)contingency plan 应急计划
yz2(_@R
C (139)contingent liabilities 或有负债 "=
FIFf
C (140)continuous operation 连续生产 ZHz^S)o\[s
C (141)contra 抵消 }&mj.hGv
C (142)contract cost 合同成本 wI
*Y{J
C (143)contract costing 合同成本计算 t`uc3ta"9
C (144)contribution 贡献毛益 (yfXMp,x
C (145)contribution centre 贡献中心 Xp#~N_S$
C (146)contribution chart 贡献图 [
ynuj3G
V
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 CDJ$hu
C (148)contribution to salesration 贡献毛益对销售比率 ^mA
J[^%
C (149)control 控制 )q^(T1
C (150)control account 控制帐户 ej<`CQ
C (151)control limits 控制限度 Urn
C (152)controllability concept 可控制概念 ^+EMZFjg(
C (153)controllable cost 可控制成本 ATo}FL 2
C (154)conversion cost 加工成本 $%B5
$+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 6I"C~&dt
C (156)corporate appraisal 公司评估 \`
&ej{
C (157)corporate planning 公司计划 6`1k
^
C (158)corporate social reporting 公司社会报告 WBa /IM
C (159)corporation 股份公司 _$!`VA%
C (160)cost 成本 O6/xPeak
C (161)cost account 成本帐户 S3QaYq"v
C (162)cost accounting 成本会计 G<|:605
C (163)cost accounting manual 成本手册 ,?I(/jI
C (164)cost accounts calendar 成本报表的日历时间 ZxI]I1)
C (165)cost adjustment 成本调整 2av*o~|J*:
C (166)cost allocation 成本分配 3\]~!;dI
C (167)cost apportionment 成本分摊 ~C0Pu.{o
C (168)cost attribution 成本归属 ) ,yH= 6
C (169)cost audit 成本审计 &"xQ~05
C (170)cost behaviour 成本性态 E3bwyK!s
C (171)cost benefit analysis 成本效益分析 mLQUcYfR
C (172)cost center 成本中心 CPVmF$A-
C (173)cost driver 成本动因