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注会《审计》英语常用词汇 ;Xqi;EA
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1.audit 审计 T~SkFZ
2.attestation 鉴证 'vZy-qHrV
3.credibility 可信赖程度 lPC{R k.\C
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 ~(NFjCUY?
6.high levels of assurance 高水平保证 <Wj/A/
7.compilation 编制 T-lP=KF=
8.reliability 可靠性 O<mA+yk
9.relevance 相关性 /UY'E<wBx
10.professional skepticism 职业谨慎 DY/%|w*L
11.objectivity 客观性 n=0^8QQ
12. professional competence 专业胜任能力 JlawkA
13.Senior/CPA-in-charge 项目经理 09 f;z
14.audit engagement letter 业务约定书 Fo5UG2E&
15.recurring audit 连续审计 /QCg E~
16.the client 委托人 u[4h|*'"|
17.change CPA 更换注册会计师 a@9W'/?igk
18.the existing CPA 现任注册会计师 C43I(.2g
19.the successor CPA 后任注册会计师 OwgPgrV
20.the preceding CPA前任注册会计师 sya!VF]`
21.issue the audit report 出具审计报告 mi5bk>o
22.expert 专家 6/p9ag]
23.the board of directors 董事会 _5b~3K/V
24.knowledge of the entity‘ s business 了解被审计单位情况 mq(K_
25.assess material misstatement risks评估重大错报风险 7TU77
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 c=a;<,Rzb
27.a general knowledge of —— 初步了解―――的情况 Qw_>
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28.a more knowledge of—— 进一步了解的情况 ae2I,Qt%
29.the prior year‘s working papers 以前年度工作底稿 3RD+;^}q3
30.minutes of meeting 会议纪要 pe).
31.business risks 经营风险 Uxe]T
32.appropriateness 适当性 VP ?Q$?a
33.accounting estimate 会计估计 Nv=% R
34.management representations 管理层声明 Ei
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35.going concern assumption 持续经营假设 z,@R jaX
36.audit plan 审计计划 d7x6r3J$
37.significant audit areas 重点审计领域 P.=Dd"La
38.error 错误 $bBUL C
39.fraud舞弊 B{S^t\T$
40.modified or additional procedures 修改或追加审计程序 xa
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41.misappropriation of assets 侵占资产 5nmE*(
42.transactions without substance 虚假交易 *13-)yfd
43.unusual pressures 异常压力 YluvWHWi
44.the suspected noncompliance 涉嫌存在违法行为 x
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45.materialiy 重要性 p^p1{%=
46.exceed the materiality level 超过重要性水平 RaymSh
47.approach the materiality level 接近重要性水平 %RzkP}1>E
48.an acceptably low level 可接受水平 @ kba^z
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 s%m?Yh3
50.misstatements or omissions 错报或漏报 7E?60^Tve
51.aggregate 总计 (9]
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52.subsequent events 期后事项 >Il{{{\>
53.adjust the financial statements 调整财务报表 BHNJH
54.perform additional audit procedures 实施追加的审计程序 e;"%h
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55.audit risk 审计风险 Iu;VFa
56.detection risk 检查风险 |y?W#xb
57.inappropriate audit opinion 不适当的审计意见 6pZ/C<Y|W
58.material misstatement 重大的错报 q%1B4 mF'
59.tolerable misstatement 可容忍错报 8)b*q\O'
60.the acceptable level of detection risk 可接受的检查风险 ?8<R)hJa<
61.assessed level of material misstatement risk 重大错报风险的评估水平 }Py Z{yS
62.simall business 小规模企业 ,W_".aguX
63.accounting system 会计系统 O31.\ZR2
64.test of control 控制测试 mhs%8OTN
65.walk-through test 穿行测试 em ]0^otM
66.communication 沟通 I=YZ!* f/`
67.flow chart 流程图 1vqc8lC
68.reperformance of internal control 重新执行 hsI9{j]f
69.audit evidence 审计证据 x51xY$M
70.substantive procedures 实质性程序 wc}4:~
71.assertions 认定 =trLL+vGw'
72.esistence 存在 #,!/Cnqis
73.occurrence 发生 )G#O# Yy
74.completeness 完整性 F)S?>P&
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 9~l8QaK
77.cutoff 截止 )Oj{x0{\Q
78.accuracy 准确性 Dkg-y9
79.classification 分类 RNcnE1=
80.inspection 检查 ),-MrL8c%
81.supervision of counting 监盘 Bv6~!
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82.observation 观察 }\W^$e-
83.confirmation 函证 ^c){N-G
84.computation 计算 %6:"tuA
85.analytical procedures 分析程序 o4aFgal1
86.vouch 核对 \YsLVOv%:d
87.trace 追查 .bRDz:?j
88.audit sampling 审计抽样 ;PMy9H
89.error 误差 Wr4Ob*2iD
90.expected error 预期误差 dQNW1-s
91.population 总体 zogl2e+
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 &Z7 NF|
94.sampling unit 抽样单位 >T^BD'z@'
95.statistical sampling 统计抽样 TO]
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96.tolerable error 可容忍误差 zZPXI&,
97.the risk of under reliance 信赖不足风险 okbW. ~
98.the risk of over reliance 信赖过度风险 3rx8"
99.the risk of incorrect rejection 误拒风险 a7laCHI
100. the risk of incorrect acceptance 误受风险 :8lqo%5
101.working trial balance 试算平衡表 4Jw_gOY&D
102.index and cross-referencing 索引和交叉索引 OX{2@+f#
103.cash receipt 现金收入 z3yAb"1Hg
104.cash disbursement 现金支出 xJ\>;$CY
105.bank statement 银行对账单 }>'1Qg
106.bank reconciliation 银行存款余额调节表 *k;%H'2g{}
107.balance sheet date 资产负债表日 8fb<hq<
108.net realizable value 可变现净值 @dvb%A&Pur
109.storeroom 仓库 -8Uz8//A
110.sale invoice 销售发票
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111.price list 价目表 ?]58{O(?c
112.positive confirmation request 积极式询证函 7KV0g1GQ
113.negative confirmation request 消极式询证函 TK Ec^
114.purchase requisition 请购单 m Wh
115.receiving report 验收报告 )'$'?Fn
116.gross margin 毛利 l}9E0^AS
117.manufacturing overhead 制造费用 U#(#U0s*-
118.material requisition 领料单 _Xfn
119.inventory-taking 存货盘点 QbEb}
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120.bond certificate 债券 jd}-&DN
121.stock certificate 股票 p+xjYU4^C
122.audit report 审计报告 "pQ)5/e
123.entity 被审计单位 +^|=MK%
124.addressee of the audit report 审计报告的收件人 s-T#-
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 vC-5_pl
127.disclaimer of opinion 无法表示意见 5_Oxl6#
128.adverse opinion 否定意见 $`|\aXd[C*
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A (1)ABC 作业基础成本计算 Uk0
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A (2)absorbed overhead 已吸收制造费用 %j;mDR95
A (3)absorption costing 吸收成本计算 %xP'*EaM?
A (4)account 账户,报表 PKX
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A (5)accounting postulate 会计假设 '/<f'R^
A (6)accounting series release 会计公告文件 b|u0a6
A (7)accounting valuation 会计计价 QlH,-]N$L
A (8)account sale 承销清单 ::p(ViYG
A (9)accountability concept 经营责任概念 /"7_75
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A (10)accountancy 会计职业 b
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A (11)accountant 会计师 R
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A (12)accounting 会计 k\}\>&Zqu
A (13)agency cost 代理成本 _F tI2G9
A (14)accounting bases 会计基础 NFBhnNH+
A (15)accounting manual 会计手册 A=\:b^\
A (16)accounting period 会计期间 I{uwT5QT-
A (17)accounting policies 会计方针 })5
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A (18)accounting rate of return 会计报酬率 L~&r.81
A (19)accounting reference date 会计参照日 xC -&<s
A (20)accounting reference period 会计参照期间 vptBDfzz
A (21)accrual concept 应计概念 yMK VF`D*
A (22)accrual expenses 应计费用 kZ<"hsh,Y'
A (23)acid test ration 速动比率(酸性测试比率) ]E}eM@xdD
A (24)acquisition 购置 '2xfU
A (25)acquisition accounting 收购会计 ?9:~d#p
A (26)activity based accounting 作业基础成本计算 L(_bf/@3
A (27)adjusting events 调整事项 DkeFDzQ5
A (28)administrative expenses 行政管理费 a>BPK"K2
A (29)advice note 发货通知 0yBiio
A (30)amortization 摊销 # 4;(^`?
A (31)analytical review 分析性检查 7uxUqM
A (32)annual equivalent cost 年度等量成本法 \CZD.2p#&
A (33)annual report and accounts 年度报告和报表 50NLguE
A (34)appraisal cost 检验成本 8\$u/(DX
A (35)appropriation account 盈余分配账户 !ZzDSQ;
A (36)articles of association 公司章程细则 s=83a{#K
A (37)assets 资产 xA]}/*
A (38)assets cover 资产保障 wdQ%L4l
A (39)asset value per share 每股资产价值 Ae_:Kc6
A (40)associated company 联营公司 ,p9
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A (41)attainable standard 可达标准 ! ^TCe8
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A (42)attributable profit 可归属利润 +$\/HO
A (43)audit 审计 +VRM:&
A (44)audit report 审计报告 e&ci\x%
A (45)auditing standards 审计准则 Q;0g
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 &W$s-qf".
A (48)avoidable costs 可避免成本 G?5Vj_n
B (49)back-to-back loan 易币贷款 K)s{D]B
B (50)backflush accounting 倒退成本计算 Q;y)6+VU4
B (51)bad debts 坏帐 UA(&_-C\
B (52)bad debts ratio 坏帐比率 Q>
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B (53)bank charges 银行手续费 tqwAS)v=
B (54)bank overdraft 银行透支 7~m[:Eg6[s
B (55)bank reconciliation 银行存款调节表 U\x$@J
B (56)bank statement 银行对账单 91ndr@*|
B (57)bankruptcy 破产 ?[c{pb,|
B (58)basis of apportionment 分摊基础 bSj-xxB]e
B (59)batch 批量 }ISc^W) t
B (60)batch costing 分批成本计算 GVld]ioycG
B (61)beta factor B(市场)风险因素 g&?{^4t]
B (62)bill 账单 n+SHkrW
B (63)bill of exchange 汇票 "-:-!1;Ji
B (64)bill of landing 提单 2OsS+6,[x
B (65)bill of materials 用料预计单 y4j\y
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B (66)bill payable 应付票据 /xw}]Fa5
B (67)bill receivable 应收票据 u{%dm5
B (68)bin card 存货记录卡 /#g
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B (69)bonus 红利 }}gtz-w
B (70)book-keeping 薄记 s&F&
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B (71)Boston classification 波士顿分类 [SU;U['7
B (72)breakeven chart 保本图 yGvBQ2kY
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B (73)breakeven point 保本点 Df.eb|[{
B (74)breaking-down time 复位时间 );=0cnr3
B (75)budget 预算 ~+CEek
B (76)budget center 预算中心 ,j
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B (77)budget cost allowance 预算成本折让 LW!>_~g-
B (78)budget manual 预算手册 Y4{/P1F
B (79)budget period 预算期间 $tB `dDj
B (80)budgetary control 预算控制 xzz0uk5
B (81)budgeted capacity 预算生产能力 SGK
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B (82)burden 制造费用 l-?#
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B (83)business center 经营中心 ^"] ]rZ)
B (84)business entity 营业个体 O 4'/C]B2
B (85)business unit 经营单位 (Q}ByX
B (86)buy-out management 管理性购买产权 UM:]QbaIn
B (87)by-product 副产品 ^5rB/y,
C (88)called-up share capital 催缴股本 EHk$,bM
C (89)capacity 生产能力 7[ZoUWx
C (90)capacity ratios 生产能力比率 Hd57Iw
C (91)capital 资本 ,ut7`_Fy
C (92)capital assets pricing model资本资产计价模式 rk
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C (93)capital commitment 承诺资本 V)A7q9Bum
C (94)capital employed 已运用的资本 S9%ZeM+
C (95)capital expenditure 资本支出 P71] Z
C (96)capital expenditureauthorization 资本支出核准 RwUosh\W
C (97)capital expenditure control 资本支出控制 K@tEL Yb
C (98)capital expenditure proposal资本支出申请 g9@H4y6fe=
C (99)capital funding planning 资本基金筹集计划 :pvB}RYD
C (100)capital gain 资本收益 Q PrP3DK
C (101)capital investment appraisal资本投资评估 TGHyBPJb
C (102)capital maintenance 资本保全 )>,ndKT~
C (103)capital resource planning 资本资源计划 H @5dj}
C (104)capital surplus 资本盈余 Hq#q4Y
C (105)capital turnover 资本周转率 bMB*9<c~
C (106)card 记录卡 .~X&BY>qP
C (107)cash 现金 6k`O
C (108)cash account 现金账户 ^j7>Ul,
C (109)cash book 现金账薄 #@L5yy2
C (110)cash cow 金牛产品 jwmPy)X|s\
C (111)cash flow 现金流量 sq{=TB{
C (112)cash discounted 现金贴现 %#TAz7
C (113)cash flow budget 现金流量预算 DdqE6q
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C (114)cash flow statement 现金流量表 *yYeqm
C (115)cash ledger 现金分类账 Nr?CZFN#
C (116)cash limit 现金限额 M}]4tAyT
C (117)CCA 现时成本会计 c!N#nt_<
C (118)center 中心 l'7'G$v
C (119)changeover time 变更时间 jE
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C (120)chartered entity 特许经济个体 mcTC'. 9
C (121)cheque 支票 Mh]4K"cs
C (122)cheque register 支票登记薄 m=rMx]k
C (123)coin analysis 零钱分类 iLQ;`/j
C (124)classification 分类 )v\ A8)[
C (125)clock card 工时卡 CbFO9q
C (126)code 代码 +]p/.-Uw
C (127)commitment accounting 承诺确认会计 2TgS
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C (128)common cost 共同成本 >4bWXb'S}C
C (129)company limited byguarantee 有限担保责任公司 (dwb{+HW
C (130)company limited shares 股份有限公司 B]I*ymc#
C (131)competitive position 竞争能力状况 SB,#y>Zv?
C (132)concept 概念 M[P1hFuna
C (133)conglomerate 跨行业企业 $B`ETI9g-N
C (134)consistency concept 一致性概念 mYbu1542'n
C (135)consolidated accounts 合并报表
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C (136)consolidation accounting 合并会计 Y>x3`f]
C (137)consortium 财团 dF7`V J2
C (138)contingency plan 应急计划 39A|6>-?
C (139)contingent liabilities 或有负债 <Ok7-:OxA
C (140)continuous operation 连续生产 Q5]rc`}
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C (141)contra 抵消 ZEs^b
C (142)contract cost 合同成本 +mN8uU~(kx
C (143)contract costing 合同成本计算 .E;}.X
C (144)contribution 贡献毛益 x>+sqFd\
C (145)contribution centre 贡献中心 KQ ^E\,@o
C (146)contribution chart 贡献图 4U3 `g
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Q)\[wYMt
C (148)contribution to salesration 贡献毛益对销售比率 xVTl
C (149)control 控制 8S5Q{[ !
C (150)control account 控制帐户 OZ/"W)
C (151)control limits 控制限度 6=96 ^o*
C (152)controllability concept 可控制概念 pm2]
C (153)controllable cost 可控制成本 W9]0
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C (154)conversion cost 加工成本 Fb ~h{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 {vk%&{D0)
C (156)corporate appraisal 公司评估 %~P3t=r
C (157)corporate planning 公司计划 vhzz(UPUt
C (158)corporate social reporting 公司社会报告 $."Fz
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C (159)corporation 股份公司 G=l:v
C (160)cost 成本 4#W*f3d[@:
C (161)cost account 成本帐户 W6):IW(E
C (162)cost accounting 成本会计 58R.`5B
C (163)cost accounting manual 成本手册 zb s7G
C (164)cost accounts calendar 成本报表的日历时间 :lu "14
C (165)cost adjustment 成本调整 >^SQrB
C (166)cost allocation 成本分配 O&s
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C (167)cost apportionment 成本分摊 @2`nBtk
C (168)cost attribution 成本归属 t"OP*
C (169)cost audit 成本审计 _Td#C1g3
C (170)cost behaviour 成本性态 AC!yc(^<
C (171)cost benefit analysis 成本效益分析 Mm!;+bM%
C (172)cost center 成本中心 8:2Vib$
C (173)cost driver 成本动因