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注会《审计》英语常用词汇 $f]dL};
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1.audit 审计 U:o(%dk
2.attestation 鉴证 gzDNMM
3.credibility 可信赖程度 5W=jQ3 C
4.audit of financial statements 财务报表审计 &lYe
5.agreed-upon procedures 执行商定程序 wth*H$iF
6.high levels of assurance 高水平保证 F
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7.compilation 编制 ' Zmslijf
8.reliability 可靠性 kan4P@XVS
9.relevance 相关性 V}UYr Va#9
10.professional skepticism 职业谨慎 5Myp#!|x:
11.objectivity 客观性 `;fk,\8t%
12. professional competence 专业胜任能力 3m9ab"
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 A#P]|i
15.recurring audit 连续审计 XKq}^M&gy
16.the client 委托人 M8wEy_XB1
17.change CPA 更换注册会计师 NN;'QiE
18.the existing CPA 现任注册会计师 #b?)fqRJL
19.the successor CPA 后任注册会计师 m=uW:
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20.the preceding CPA前任注册会计师 zU$S#4/C
21.issue the audit report 出具审计报告 Z#P:C":e
22.expert 专家 #fR~7K R
23.the board of directors 董事会 k^Q>
24.knowledge of the entity‘ s business 了解被审计单位情况 $-:j'e:j
25.assess material misstatement risks评估重大错报风险 ?pJUbZ#J
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~qxuD_
27.a general knowledge of —— 初步了解―――的情况 };=
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28.a more knowledge of—— 进一步了解的情况 :>'4@{'
29.the prior year‘s working papers 以前年度工作底稿 [C"[#7
30.minutes of meeting 会议纪要 P<<hg3@
31.business risks 经营风险 )HN,A z"
32.appropriateness 适当性 oTqv$IzqP
33.accounting estimate 会计估计 ?g21U97Q
34.management representations 管理层声明 4dwG6-
35.going concern assumption 持续经营假设 ,B=;NKo
36.audit plan 审计计划 R%Y#vUmBV{
37.significant audit areas 重点审计领域 O$Z<R:vVA
38.error 错误 T@ecWRro
39.fraud舞弊 7CKh?>
40.modified or additional procedures 修改或追加审计程序 oI6l `K$
41.misappropriation of assets 侵占资产 }dt7n65
42.transactions without substance 虚假交易 <!r0[bKz@
43.unusual pressures 异常压力 IfdgMELk
44.the suspected noncompliance 涉嫌存在违法行为 N$i|[>`j
45.materialiy 重要性 7sci&!.2`
46.exceed the materiality level 超过重要性水平 ~20O&2
47.approach the materiality level 接近重要性水平 a8Q=_4
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48.an acceptably low level 可接受水平 CI };$4W~
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 \:/:
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50.misstatements or omissions 错报或漏报 tL!R^Tf
51.aggregate 总计 jml
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52.subsequent events 期后事项 {IlX@qWr
53.adjust the financial statements 调整财务报表 ;ESuj
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54.perform additional audit procedures 实施追加的审计程序 ]"Qm25`Qz
55.audit risk 审计风险 j\Z/R1RcW
56.detection risk 检查风险 '&.QW$B\B_
57.inappropriate audit opinion 不适当的审计意见 )K0BH q7r
58.material misstatement 重大的错报 `T]1u4^E
59.tolerable misstatement 可容忍错报 !
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60.the acceptable level of detection risk 可接受的检查风险 B
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61.assessed level of material misstatement risk 重大错报风险的评估水平 C/w!Y)nB=
62.simall business 小规模企业 m:1f7Z>
63.accounting system 会计系统 8=%%C:
64.test of control 控制测试 x*" 0dYH
65.walk-through test 穿行测试 itmdY!;<
66.communication 沟通 3'H 1T
67.flow chart 流程图 '<35XjW
68.reperformance of internal control 重新执行 `2M`;$~ 5
69.audit evidence 审计证据 vl'2O7
70.substantive procedures 实质性程序 f;k'dqlv
71.assertions 认定 ^\X-eeA
72.esistence 存在 -R[ *S
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73.occurrence 发生 `]{/(pIgW;
74.completeness 完整性 N!fTt,
75.rights and obligations 权利和义务 zMUifMiAj
76.valuation and allocation 计价和分摊 7;UUS1
77.cutoff 截止 T@ [*V[
78.accuracy 准确性 x-:a5Kz!
79.classification 分类 BN?OvQ
80.inspection 检查 D-[`wCa,
81.supervision of counting 监盘 %z(nZ%,Z
82.observation 观察 X$L9kZ
83.confirmation 函证 kAEm#oz=g
84.computation 计算 ZPT6
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85.analytical procedures 分析程序 AC$:.KLI
86.vouch 核对 "Yo.]PU
87.trace 追查 1HF=,K+
88.audit sampling 审计抽样 _IA@X. )?
89.error 误差 eN/o}<(e
90.expected error 预期误差 k|^e=I
91.population 总体 2\Vzfca
92.sampling risk 抽样风险 [HKTXF{n
93.non- sampling risk 非抽样风险 RE72%w(oM
94.sampling unit 抽样单位 7n-;++a5]
95.statistical sampling 统计抽样 |g3a1El
96.tolerable error 可容忍误差 >&|C
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97.the risk of under reliance 信赖不足风险 w+P?JR!)+
98.the risk of over reliance 信赖过度风险 ?3Ytn+Py
99.the risk of incorrect rejection 误拒风险 o2FQ/EIE
100. the risk of incorrect acceptance 误受风险 p/4\O
101.working trial balance 试算平衡表 [f'V pId8
102.index and cross-referencing 索引和交叉索引 Jv*(DFt!v
103.cash receipt 现金收入 *20$u% z2
104.cash disbursement 现金支出 V Q6&7@
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105.bank statement 银行对账单 _`/:gkZS
106.bank reconciliation 银行存款余额调节表 1]L 0r
107.balance sheet date 资产负债表日 5$,dpLbL
108.net realizable value 可变现净值 W?5u O
109.storeroom 仓库 *Txt`z[|
110.sale invoice 销售发票 !+;'kI2
111.price list 价目表 \;z*j|;B
112.positive confirmation request 积极式询证函 e B`7C"Z
113.negative confirmation request 消极式询证函 e5!LbsJv
114.purchase requisition 请购单 TNA?fm
115.receiving report 验收报告 &*wN@e(c
116.gross margin 毛利 d66
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117.manufacturing overhead 制造费用 fh0a "#L{
118.material requisition 领料单 Jl-Lz03YG
119.inventory-taking 存货盘点 n5Ad@B g
120.bond certificate 债券 nQ*9|v4
121.stock certificate 股票 hJavi>374
122.audit report 审计报告 wzr3y}fCe
123.entity 被审计单位 jt?937{
124.addressee of the audit report 审计报告的收件人 n+Ia@$|m
125.unqualified opinion 无保留意见 _H:mBk,,
126.qualified opinion 保留意见 9oly=&lJ
127.disclaimer of opinion 无法表示意见 }1A Brbc
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 c~B[<.Qj
A (2)absorbed overhead 已吸收制造费用 gK {-eS
A (3)absorption costing 吸收成本计算 l2)) StEm
A (4)account 账户,报表 Jww LAQ5
A (5)accounting postulate 会计假设 S\"/=|\
A (6)accounting series release 会计公告文件 RT2%)5s
A (7)accounting valuation 会计计价 rZ0+mS'/G
A (8)account sale 承销清单 sx ;7
A (9)accountability concept 经营责任概念 UN7>c0B
A (10)accountancy 会计职业 IXp (Aeb
A (11)accountant 会计师 481SDG[b
A (12)accounting 会计 }B{bM<dF
A (13)agency cost 代理成本 ,&Iw5E[
A (14)accounting bases 会计基础 eIEr\X4\~~
A (15)accounting manual 会计手册 UenB4
A (16)accounting period 会计期间 y$=$Yc&Ub
A (17)accounting policies 会计方针 )z'LXy8
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 LTGKs
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A (20)accounting reference period 会计参照期间 VCzmTnD
A (21)accrual concept 应计概念 _ lrCf
A (22)accrual expenses 应计费用 8+ P)V4}
A (23)acid test ration 速动比率(酸性测试比率) :Ogt{t
A (24)acquisition 购置 xXpeo_y'
A (25)acquisition accounting 收购会计 N? r{Y$x
A (26)activity based accounting 作业基础成本计算 VKcO]_W1
A (27)adjusting events 调整事项 Q`nsL)J
A (28)administrative expenses 行政管理费 n>d@}hyv
A (29)advice note 发货通知 oe<9CK:?>
A (30)amortization 摊销 7^}np^[HB
A (31)analytical review 分析性检查 2
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A (32)annual equivalent cost 年度等量成本法 3jMHe~.E<
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 'l+).},
A (35)appropriation account 盈余分配账户 ^l}Esz`-M
A (36)articles of association 公司章程细则 Ob:}@jj
A (37)assets 资产 GCn^+`.h1t
A (38)assets cover 资产保障 oxN~(H)/ #
A (39)asset value per share 每股资产价值 jmgU'w-s
A (40)associated company 联营公司 ZP>KHiA
A (41)attainable standard 可达标准 "pdq_35
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A (42)attributable profit 可归属利润 Xr54/.{&@
A (43)audit 审计 r|U'2+vn
A (44)audit report 审计报告 OR4ZjogzY
A (45)auditing standards 审计准则 %UEV['=
A (46)authorized share capital 额定股本 *=OU~68)C
A (47)available hours 可用小时 AS;EO[Vn
A (48)avoidable costs 可避免成本 DA)mkp
B (49)back-to-back loan 易币贷款 a1lF8; [
B (50)backflush accounting 倒退成本计算 g`6_Ao8
B (51)bad debts 坏帐 3l?D%E]P
B (52)bad debts ratio 坏帐比率 }}AooziH9
B (53)bank charges 银行手续费 Y|eB;Dm1q
B (54)bank overdraft 银行透支 =|lw~CW
B (55)bank reconciliation 银行存款调节表 T~shJ0%
B (56)bank statement 银行对账单 739J] M
B (57)bankruptcy 破产 ig
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B (58)basis of apportionment 分摊基础 9,h'c
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B (59)batch 批量 y H\z+A|
B (60)batch costing 分批成本计算 OGgP~hd
B (61)beta factor B(市场)风险因素 !+qy~h
B (62)bill 账单 ?LP&VU1
B (63)bill of exchange 汇票 5r;M61
B (64)bill of landing 提单 %kM|Hk3d
B (65)bill of materials 用料预计单 N1dp%b9W(
B (66)bill payable 应付票据 @lo6?9oNo
B (67)bill receivable 应收票据 yDwG,)m 4s
B (68)bin card 存货记录卡 _wa1R+`_
B (69)bonus 红利 eGZ{%\PH<
B (70)book-keeping 薄记 FX+;azE7
B (71)Boston classification 波士顿分类 .
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B (72)breakeven chart 保本图 A"wor\(
B (73)breakeven point 保本点 R)s@2S
B (74)breaking-down time 复位时间 P<AN`un
B (75)budget 预算 gwvy$H
B (76)budget center 预算中心 seT?:PCA
B (77)budget cost allowance 预算成本折让 cN/8b0C
B (78)budget manual 预算手册 3GkVMYI
B (79)budget period 预算期间 wYTF:Ou^5~
B (80)budgetary control 预算控制 J1,\Q<
B (81)budgeted capacity 预算生产能力 \}O'?)(1
B (82)burden 制造费用 j5lSu~
B (83)business center 经营中心 /\=syl
B (84)business entity 营业个体 Zj )Bd*a
B (85)business unit 经营单位 %]/O0#E3Kz
B (86)buy-out management 管理性购买产权 C
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B (87)by-product 副产品 ekB!d
C (88)called-up share capital 催缴股本 a?]Ow J
C (89)capacity 生产能力 [C@0&[[
C (90)capacity ratios 生产能力比率 wyqXD.of
C (91)capital 资本 wO6`Ap
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C (92)capital assets pricing model资本资产计价模式 >L6V!
C (93)capital commitment 承诺资本 G.KZZ-=_4
C (94)capital employed 已运用的资本 VGLE5lP X
C (95)capital expenditure 资本支出 '%&i#Eb
C (96)capital expenditureauthorization 资本支出核准 tOn_S@/r
C (97)capital expenditure control 资本支出控制 +" 4E:9P?
C (98)capital expenditure proposal资本支出申请 :Gyv%>.
C (99)capital funding planning 资本基金筹集计划 KF' $D:\
C (100)capital gain 资本收益 ocwh*t)<k
C (101)capital investment appraisal资本投资评估 $<jI<vD+:
C (102)capital maintenance 资本保全 /aa'ryl_%
C (103)capital resource planning 资本资源计划 N :E7rtT,M
C (104)capital surplus 资本盈余 Og8:
C (105)capital turnover 资本周转率 p #:.,;
C (106)card 记录卡 5f&+(Wqw
C (107)cash 现金 psb$rbu7[
C (108)cash account 现金账户 ]d]tQPEU
C (109)cash book 现金账薄 C^]y
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C (110)cash cow 金牛产品 gie}k)&M
C (111)cash flow 现金流量 &PRu[!
C (112)cash discounted 现金贴现 F?]nPb|
C (113)cash flow budget 现金流量预算 tWkD@w`Lnn
C (114)cash flow statement 现金流量表 Xz`?b4i
C (115)cash ledger 现金分类账 qp>V\h\
C (116)cash limit 现金限额 g%1FTl
C (117)CCA 现时成本会计 <<>?`7N
C (118)center 中心 MqXN,n+`k
C (119)changeover time 变更时间 0m?v@K' l
C (120)chartered entity 特许经济个体 !QoOL<(){
C (121)cheque 支票 mZ9+.lm
C (122)cheque register 支票登记薄 ]m0MbA
C (123)coin analysis 零钱分类 ]<D9Q>
C (124)classification 分类 9)={p9FZY
C (125)clock card 工时卡 't3/< h<
C (126)code 代码 Ql-RbM
C (127)commitment accounting 承诺确认会计 D0(QZrVa
C (128)common cost 共同成本 R3;GMe@D#
C (129)company limited byguarantee 有限担保责任公司 7o?6Pv%HJC
C (130)company limited shares 股份有限公司 @C40H/dE
C (131)competitive position 竞争能力状况 X5kIM\
C (132)concept 概念
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C (133)conglomerate 跨行业企业 SJhcm
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C (134)consistency concept 一致性概念 c!@g<<}[(
C (135)consolidated accounts 合并报表 J[fjl6p
C (136)consolidation accounting 合并会计 xmz83Ll9
C (137)consortium 财团 Q5'DV!0aSv
C (138)contingency plan 应急计划 Bfw]#"N`
C (139)contingent liabilities 或有负债 0tVZvXgTu
C (140)continuous operation 连续生产 <6k5nE h
C (141)contra 抵消 {4"!~W
C (142)contract cost 合同成本 9kj71Jp&}
C (143)contract costing 合同成本计算 HpI[Af}l
C (144)contribution 贡献毛益 (hTe53d<S?
C (145)contribution centre 贡献中心 .{as"h-.O
C (146)contribution chart 贡献图 WTi
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 m_~!Lj[u.
C (148)contribution to salesration 贡献毛益对销售比率 kDuN3
C (149)control 控制 mx s=<
C (150)control account 控制帐户 H:x=v4NgsU
C (151)control limits 控制限度 f1F#U@U
C (152)controllability concept 可控制概念 wJA`e)>
C (153)controllable cost 可控制成本 -~Kw~RX<(
C (154)conversion cost 加工成本 ES72yh]
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 1MI/:vy-
C (156)corporate appraisal 公司评估 H3T4v1o6
C (157)corporate planning 公司计划 !%n3_tZC
C (158)corporate social reporting 公司社会报告 h%MjVuLn
C (159)corporation 股份公司 Q:$<`K4)
C (160)cost 成本 wowv>!N!X-
C (161)cost account 成本帐户 G"&9u2 k
C (162)cost accounting 成本会计 >pjmVlw?
C (163)cost accounting manual 成本手册 7r#U^d(
C (164)cost accounts calendar 成本报表的日历时间 'Dyt"wfo
C (165)cost adjustment 成本调整 iTi]D2jC
C (166)cost allocation 成本分配 FCxLL"))
C (167)cost apportionment 成本分摊 C5;=!B
C (168)cost attribution 成本归属 6jFc'
C (169)cost audit 成本审计 6?nAO
C (170)cost behaviour 成本性态 *9((X,v@/
C (171)cost benefit analysis 成本效益分析 x_lCagRGC4
C (172)cost center 成本中心 ML?%s`
C (173)cost driver 成本动因