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注会《审计》英语常用词汇 j J{F0o
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1.audit 审计 !~vK[G(R
2.attestation 鉴证 F}u'A,Hc
3.credibility 可信赖程度 Q&]|W
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4.audit of financial statements 财务报表审计 (2#Xa,pb
5.agreed-upon procedures 执行商定程序 ]M*`Y[5"
6.high levels of assurance 高水平保证 (& SU)Uvu
7.compilation 编制 ^H.B6h?
8.reliability 可靠性 ruGJZAhIA^
9.relevance 相关性 -13}]Gls7Q
10.professional skepticism 职业谨慎 ) 1AAL0F\B
11.objectivity 客观性 T&'Jc
12. professional competence 专业胜任能力 "++\6H<
13.Senior/CPA-in-charge 项目经理 t,fec>.
14.audit engagement letter 业务约定书 }?,?2U,8:
15.recurring audit 连续审计 wI|h9q1U
16.the client 委托人 t<` As6}
17.change CPA 更换注册会计师 l'(FM^8jv
18.the existing CPA 现任注册会计师 2V)+ba|+
19.the successor CPA 后任注册会计师 }"T Q\v$
20.the preceding CPA前任注册会计师 i"a3POV>
21.issue the audit report 出具审计报告 EU[eG^/0@
22.expert 专家 !ddyJJ^a
23.the board of directors 董事会 3UUdJh<~
24.knowledge of the entity‘ s business 了解被审计单位情况 5K1cPU~o_b
25.assess material misstatement risks评估重大错报风险 [=(8yUV'G
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 dHIk3j-!
27.a general knowledge of —— 初步了解―――的情况 h_(M#gG
28.a more knowledge of—— 进一步了解的情况 {nwoJ'-V
29.the prior year‘s working papers 以前年度工作底稿 hEB5=~A_
30.minutes of meeting 会议纪要 jvB[bS`<H
31.business risks 经营风险 wvq
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32.appropriateness 适当性 Mm@G{J\\
33.accounting estimate 会计估计 m:h6J''<Z*
34.management representations 管理层声明 p Run5 )7
35.going concern assumption 持续经营假设 q|<B9Jk
36.audit plan 审计计划 ar
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37.significant audit areas 重点审计领域 OlCqv-B2&
38.error 错误 9s"st\u
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39.fraud舞弊 0fewMS*
40.modified or additional procedures 修改或追加审计程序 Bn]=T
41.misappropriation of assets 侵占资产 i=#`7pt%'a
42.transactions without substance 虚假交易 $~6MR_
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43.unusual pressures 异常压力 I.3~ctzu
44.the suspected noncompliance 涉嫌存在违法行为 4 -tC=>>wc
45.materialiy 重要性 c`xNTr01
46.exceed the materiality level 超过重要性水平 QZ&(e2z
47.approach the materiality level 接近重要性水平 C^"zU>W_
48.an acceptably low level 可接受水平 U}jGr=tu
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 d2UidDU5qa
50.misstatements or omissions 错报或漏报 ~QbHp|g
51.aggregate 总计 1M&Lb.J6
52.subsequent events 期后事项 '*y(F*7+
53.adjust the financial statements 调整财务报表 E'aOHSAg
54.perform additional audit procedures 实施追加的审计程序 -0CBMoe
55.audit risk 审计风险 l48$8Mgrr
56.detection risk 检查风险 \eKXsO"d
57.inappropriate audit opinion 不适当的审计意见 yo#r^iAr
58.material misstatement 重大的错报 Cy?]o?_?
59.tolerable misstatement 可容忍错报 {C5:as
60.the acceptable level of detection risk 可接受的检查风险 mzK0$y#*o
61.assessed level of material misstatement risk 重大错报风险的评估水平 zTcz+3x
62.simall business 小规模企业 |,,#DSe
63.accounting system 会计系统 C<J*C0vQO
64.test of control 控制测试 yDqwz[v b
65.walk-through test 穿行测试 <5E'`T
66.communication 沟通 et+lL"&
67.flow chart 流程图 ooJxE\L
68.reperformance of internal control 重新执行 0FcDO5ia
69.audit evidence 审计证据 rtS cQ
70.substantive procedures 实质性程序 iXm&\.%
71.assertions 认定 &'/"=lK
72.esistence 存在 U*a#{C7"
73.occurrence 发生 W$`v^1M2o
74.completeness 完整性 Vx<{cHQQ
75.rights and obligations 权利和义务 p"hO6b%V
76.valuation and allocation 计价和分摊 `$f`55e
77.cutoff 截止 o)5zvnu7
78.accuracy 准确性 Zeg'\&w0s
79.classification 分类 n0 l|7:Mk
80.inspection 检查 ~JT2el2W7p
81.supervision of counting 监盘 |/K|
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82.observation 观察 o>M^&)Xs
83.confirmation 函证 6HCg<_j]
84.computation 计算 G K~A,Miqk
85.analytical procedures 分析程序 $Xwk8<
86.vouch 核对 r7W.}n*
87.trace 追查 H7+z"^s*
88.audit sampling 审计抽样 6 EqN>.
89.error 误差 _5 SvZ;4
90.expected error 预期误差 d=bKNA90
91.population 总体 >;Hx<FKxP
92.sampling risk 抽样风险 }SWfP5D@
93.non- sampling risk 非抽样风险 vy~6]hH
94.sampling unit 抽样单位 p?$N[-W 6-
95.statistical sampling 统计抽样 7Y@]o=DIc
96.tolerable error 可容忍误差 iqR6z\p&
97.the risk of under reliance 信赖不足风险 M@es8\&S.
98.the risk of over reliance 信赖过度风险 ,mm97I
99.the risk of incorrect rejection 误拒风险 q,ie)`
100. the risk of incorrect acceptance 误受风险 OT\D;Z"__I
101.working trial balance 试算平衡表 4C?{p%3c
102.index and cross-referencing 索引和交叉索引 9mHCms
103.cash receipt 现金收入 &qWg$_Yh
104.cash disbursement 现金支出 "}_J"%
105.bank statement 银行对账单 }'Ap@4
106.bank reconciliation 银行存款余额调节表 N>3{!K>/Y:
107.balance sheet date 资产负债表日 Vw w 211
108.net realizable value 可变现净值 c<_1o!68
109.storeroom 仓库 AT
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110.sale invoice 销售发票 BaIpX<$T
111.price list 价目表 ?M'CTz}<\
112.positive confirmation request 积极式询证函 O;4S<N
113.negative confirmation request 消极式询证函 !y_L~81?
114.purchase requisition 请购单 g"n>v
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115.receiving report 验收报告 w
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116.gross margin 毛利 5P<"I["
117.manufacturing overhead 制造费用 =T3{!\tH
118.material requisition 领料单 di_UJ~
119.inventory-taking 存货盘点 b&!}SZ
120.bond certificate 债券 e-`9-U%6
121.stock certificate 股票 gtH^'vFZ
122.audit report 审计报告 e/Z{{FP%6
123.entity 被审计单位 Po=:-Of:
124.addressee of the audit report 审计报告的收件人 x=rMjz-`_
125.unqualified opinion 无保留意见 kq=Htbv7
126.qualified opinion 保留意见 Bs0~P 4^
127.disclaimer of opinion 无法表示意见 ij]~n
128.adverse opinion 否定意见 7|=SZ+g
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A (1)ABC 作业基础成本计算 j6^.Q/{^
A (2)absorbed overhead 已吸收制造费用 ds(X[7XGW
A (3)absorption costing 吸收成本计算 S".|j$
A (4)account 账户,报表 ^) s6`:
A (5)accounting postulate 会计假设 I;jH'._k#
A (6)accounting series release 会计公告文件 1sza\pR<
A (7)accounting valuation 会计计价 +>1Yp"> ?
A (8)account sale 承销清单 8ZV!ld
A (9)accountability concept 经营责任概念 G?F!Z"S
A (10)accountancy 会计职业 IrRy1][Qr
A (11)accountant 会计师
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A (12)accounting 会计 O~8jz
A (13)agency cost 代理成本 >1I w!SO+
A (14)accounting bases 会计基础 #pRbRT9
A (15)accounting manual 会计手册 '`}D+IQ(j
A (16)accounting period 会计期间 wIRU!lIF9
A (17)accounting policies 会计方针 =^M Q 4
A (18)accounting rate of return 会计报酬率 =S54p(>
A (19)accounting reference date 会计参照日 B[sI7D>Y
A (20)accounting reference period 会计参照期间 S9:ij1
A (21)accrual concept 应计概念 85"Szc-#
A (22)accrual expenses 应计费用 &:d`Pik6
A (23)acid test ration 速动比率(酸性测试比率) U{EcV%C2
A (24)acquisition 购置 eYRd#w
A (25)acquisition accounting 收购会计 uUaDesz~=
A (26)activity based accounting 作业基础成本计算 'O ~_g5kC
A (27)adjusting events 调整事项 `Q+O#l?
A (28)administrative expenses 行政管理费 3J4OkwqD
A (29)advice note 发货通知
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A (30)amortization 摊销 O:V.;q2]U
A (31)analytical review 分析性检查 qu1! KS
A (32)annual equivalent cost 年度等量成本法 /3L4K
A (33)annual report and accounts 年度报告和报表 D@w&[IF
A (34)appraisal cost 检验成本 wD
A (35)appropriation account 盈余分配账户 Kk.\P|k2
A (36)articles of association 公司章程细则 ]\ZJaU80I~
A (37)assets 资产 }cW8B"_"
A (38)assets cover 资产保障 l}S96B
A (39)asset value per share 每股资产价值 :ldI1*@i<
A (40)associated company 联营公司 aAu%QRq
A (41)attainable standard 可达标准 !x-9A
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A (42)attributable profit 可归属利润 Ktuv
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A (43)audit 审计 !=vsY]
A (44)audit report 审计报告
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A (45)auditing standards 审计准则 }+NlYD:qF
A (46)authorized share capital 额定股本 (Gzq 1+B
A (47)available hours 可用小时 *Q [%r
A (48)avoidable costs 可避免成本 rIv#YqT
B (49)back-to-back loan 易币贷款 5 a&a-(
B (50)backflush accounting 倒退成本计算 K#v @bu:'
B (51)bad debts 坏帐 >r:z`^p
B (52)bad debts ratio 坏帐比率 q 3,p=ijJ
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 4}Os>M{k
B (55)bank reconciliation 银行存款调节表 ayf;'1
B (56)bank statement 银行对账单 0}_
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B (57)bankruptcy 破产 Kv5 !cll5
B (58)basis of apportionment 分摊基础 FGMYpapc~
B (59)batch 批量 yaC_r-%U&
B (60)batch costing 分批成本计算 k~Y_%#_
B (61)beta factor B(市场)风险因素 pkIJbI{aS
B (62)bill 账单 %E":Wv
B (63)bill of exchange 汇票 gU@.IOg
B (64)bill of landing 提单 &~)1mnv.
B (65)bill of materials 用料预计单 L@ N\8mf
B (66)bill payable 应付票据 _A$V~Hp9q
B (67)bill receivable 应收票据 zW95qxXg
B (68)bin card 存货记录卡 }N3Ur~X\
B (69)bonus 红利 DQ6pe)E|
B (70)book-keeping 薄记 AdF[>Wv
B (71)Boston classification 波士顿分类 (j)>npOd9
B (72)breakeven chart 保本图 "aGpC{
B (73)breakeven point 保本点 vdulrnGqL
B (74)breaking-down time 复位时间 xtS0D^
B (75)budget 预算 =-uk7uZM
B (76)budget center 预算中心 b\"2O4K,)
B (77)budget cost allowance 预算成本折让 lgCOp%>
B (78)budget manual 预算手册 1z8AK"8
B (79)budget period 预算期间 HX:^:pF}
B (80)budgetary control 预算控制 J{#C<C
B (81)budgeted capacity 预算生产能力 bJ.68643
B (82)burden 制造费用 \xtmd[7lb<
B (83)business center 经营中心 sv>c)L
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B (84)business entity 营业个体 ByXcs'
B (85)business unit 经营单位 m}-~VYDj
B (86)buy-out management 管理性购买产权 q1M16qv5
B (87)by-product 副产品 h,Tsb:Q"M
C (88)called-up share capital 催缴股本 "j+=py`
C (89)capacity 生产能力 ~Ywt o
C (90)capacity ratios 生产能力比率 KA{Y*m^7
C (91)capital 资本 T CO^9RP<
C (92)capital assets pricing model资本资产计价模式 A|GheH!t
C (93)capital commitment 承诺资本 -}<W|r
C (94)capital employed 已运用的资本 ^sVB:?
C (95)capital expenditure 资本支出
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C (96)capital expenditureauthorization 资本支出核准 W-U[7n
C (97)capital expenditure control 资本支出控制 Y'i_EX|
C (98)capital expenditure proposal资本支出申请 ^,Y#_$oR
C (99)capital funding planning 资本基金筹集计划 sJ/?R:
C (100)capital gain 资本收益 bX]$S 5c_u
C (101)capital investment appraisal资本投资评估 yu62$d
C (102)capital maintenance 资本保全 WAbt8{$D
C (103)capital resource planning 资本资源计划 ]2B=@V t,
C (104)capital surplus 资本盈余 U_c9T> =
C (105)capital turnover 资本周转率 J\kv}v
C (106)card 记录卡 ijWn,bj
C (107)cash 现金 mH} 1Zy
C (108)cash account 现金账户 ,a,coeL
C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 '=vD!6=0@
C (111)cash flow 现金流量 i;B)@op.#
C (112)cash discounted 现金贴现 l<RztzUw
C (113)cash flow budget 现金流量预算 8U>f/dxLOO
C (114)cash flow statement 现金流量表 Y)4&PN~[
C (115)cash ledger 现金分类账 w873: =
C (116)cash limit 现金限额 =h2zIcj
C (117)CCA 现时成本会计 Doy7prKI8
C (118)center 中心 6<<ihm+
C (119)changeover time 变更时间 qS|t7*
C (120)chartered entity 特许经济个体 3 aG?^z
C (121)cheque 支票 J$D#)w!$j
C (122)cheque register 支票登记薄 LHz-/0[
C (123)coin analysis 零钱分类 GoNX\^A
C (124)classification 分类 QGnBNsA h
C (125)clock card 工时卡 !'^gqaF+
C (126)code 代码 }-R|f_2Hp
C (127)commitment accounting 承诺确认会计 H-o>|C
C (128)common cost 共同成本 1Lb
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C (129)company limited byguarantee 有限担保责任公司 vHPp$lql
C (130)company limited shares 股份有限公司 N&t+*kF_
C (131)competitive position 竞争能力状况 dRXF5Ox5K}
C (132)concept 概念 3Vl?;~ :5
C (133)conglomerate 跨行业企业 SXA_P{j&a
C (134)consistency concept 一致性概念 LHb(T`.=
C (135)consolidated accounts 合并报表 a$SGFA}V
C (136)consolidation accounting 合并会计 r0)X]
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C (137)consortium 财团 DLv\]\h}L
C (138)contingency plan 应急计划 P'6eK?
C (139)contingent liabilities 或有负债 Gt^Fj&^
C (140)continuous operation 连续生产 Ul@yXtj
C (141)contra 抵消 EI*B(
C (142)contract cost 合同成本 'Bp7LtG92
C (143)contract costing 合同成本计算
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C (144)contribution 贡献毛益 0;j)rm
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C (145)contribution centre 贡献中心 /8i3 I5*
C (146)contribution chart 贡献图 x2\,n
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !giL~}j(R
C (148)contribution to salesration 贡献毛益对销售比率 :!\?yj{{
C (149)control 控制 c3&;Y0SD
C (150)control account 控制帐户 ~4\J}Kn
C (151)control limits 控制限度 emo@&6*
C (152)controllability concept 可控制概念 +KV`+zic+
C (153)controllable cost 可控制成本 XP"lqyAi
C (154)conversion cost 加工成本 W0&NX`m
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 8(euWS
C (156)corporate appraisal 公司评估 WCc,RI0
C (157)corporate planning 公司计划 )Fh+6
C (158)corporate social reporting 公司社会报告 V(|@6w
w
C (159)corporation 股份公司 >M\3tB2C
C (160)cost 成本 I65W^b4y
C (161)cost account 成本帐户 ;x*_h
C (162)cost accounting 成本会计 |?=K'[5
C (163)cost accounting manual 成本手册 .|Pq!uLvc
C (164)cost accounts calendar 成本报表的日历时间 GRK+/1C
C (165)cost adjustment 成本调整 j>(O1z7
C (166)cost allocation 成本分配 P5Y:c@u2
C (167)cost apportionment 成本分摊 o.ntzN
C (168)cost attribution 成本归属 oz(V a!
C (169)cost audit 成本审计 9
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C (170)cost behaviour 成本性态 5J^S-K^r
C (171)cost benefit analysis 成本效益分析 9K`(Ys&
C (172)cost center 成本中心 {;6Yi!
C (173)cost driver 成本动因