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注会《审计》英语常用词汇 :<v$vER,&
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1.audit 审计 s,29_z7
2.attestation 鉴证 %5KR}NXX6
3.credibility 可信赖程度 N^ET
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4.audit of financial statements 财务报表审计 }mGD`5[`
5.agreed-upon procedures 执行商定程序 RtW5U8
6.high levels of assurance 高水平保证 zg
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7.compilation 编制 /g9{zR [
8.reliability 可靠性 1*jL2P]D
9.relevance 相关性 y^Jv?`jw
10.professional skepticism 职业谨慎 ~^C7(g )
11.objectivity 客观性 <&Uk!1Jd
12. professional competence 专业胜任能力 R`?^%1^N
13.Senior/CPA-in-charge 项目经理 /uc/x+(_
14.audit engagement letter 业务约定书 ).boe& .
15.recurring audit 连续审计 ii2Z}qe
16.the client 委托人 $P@cS1sB
17.change CPA 更换注册会计师 A X#!9-m3
18.the existing CPA 现任注册会计师 9]w0zUOL6
19.the successor CPA 后任注册会计师 2~U+PyeNz
20.the preceding CPA前任注册会计师 2r0!h98
21.issue the audit report 出具审计报告 MGz>
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22.expert 专家 (j I|F-i
23.the board of directors 董事会 Tz-cN
24.knowledge of the entity‘ s business 了解被审计单位情况 -U $pW(~
25.assess material misstatement risks评估重大错报风险 (KMobIP^
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 N9PM.nbd%
27.a general knowledge of —— 初步了解―――的情况 T??aVe]c
28.a more knowledge of—— 进一步了解的情况 -Mvw'#(0
29.the prior year‘s working papers 以前年度工作底稿
MB 5[Js|
30.minutes of meeting 会议纪要 Os!22 O
31.business risks 经营风险 i+Dgw
32.appropriateness 适当性 Ju[`Qw`I
33.accounting estimate 会计估计 o5@ jMU;
34.management representations 管理层声明 |*NrS<"
35.going concern assumption 持续经营假设 XOwMT,=Z)
36.audit plan 审计计划 .Topg.7W
37.significant audit areas 重点审计领域 D ` X6'PP
38.error 错误 Y
fA\#N0;3
39.fraud舞弊 )It4al^\
40.modified or additional procedures 修改或追加审计程序 NKKOA
41.misappropriation of assets 侵占资产 Lp WEu^j
42.transactions without substance 虚假交易 j*`!o/=LI
43.unusual pressures 异常压力 @/(7kh+
44.the suspected noncompliance 涉嫌存在违法行为 yy1r,dw
45.materialiy 重要性 wg.fo:Q
46.exceed the materiality level 超过重要性水平 xi\RUAW
47.approach the materiality level 接近重要性水平 fEc_r:|\6
48.an acceptably low level 可接受水平 EM/+1
_u
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 IR8&4qOs
50.misstatements or omissions 错报或漏报 =*}Mymhk(
51.aggregate 总计 yjR
O9
52.subsequent events 期后事项 F s\P/YX
53.adjust the financial statements 调整财务报表 e:D"_B
54.perform additional audit procedures 实施追加的审计程序 s3Ce]M
H
55.audit risk 审计风险 )YtL=w?L'
56.detection risk 检查风险 F\rSYjMyk
57.inappropriate audit opinion 不适当的审计意见 26VdRy{[
58.material misstatement 重大的错报 ;j>d"i36&
59.tolerable misstatement 可容忍错报 P$>kBW53
60.the acceptable level of detection risk 可接受的检查风险 I?g__u=n~
61.assessed level of material misstatement risk 重大错报风险的评估水平 L)'rM-nkFh
62.simall business 小规模企业 :+Ax3
63.accounting system 会计系统 J\$l3i/I
64.test of control 控制测试 mZVOf~9
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65.walk-through test 穿行测试 &:#8ol(n5b
66.communication 沟通 si_HN{
67.flow chart 流程图 <&%1pZ/6.
68.reperformance of internal control 重新执行 786_QV
69.audit evidence 审计证据 Pq>[q?>?
70.substantive procedures 实质性程序 G)Bq?=P
71.assertions 认定 f$|v0Xs
72.esistence 存在 }a1Sfl@`3
73.occurrence 发生 :_a]T-GL
74.completeness 完整性 G?d,$NMo|
75.rights and obligations 权利和义务 e@-Mlq)
76.valuation and allocation 计价和分摊 qg{<&V7fE
77.cutoff 截止 ^[[b$h$
78.accuracy 准确性 I*S`I|{J
79.classification 分类 <?{}Bo0xG
80.inspection 检查 XJ~l5}y ]
81.supervision of counting 监盘 M6*{#Y?
82.observation 观察 4
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83.confirmation 函证 G=5t5[KC
84.computation 计算 |kNGpwpI
85.analytical procedures 分析程序 nCMa$+
86.vouch 核对 tZ
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87.trace 追查 xqC<p`?4
88.audit sampling 审计抽样 )c >B23D
89.error 误差 >[fVl8G_0
90.expected error 预期误差 'b?.\Bm;
91.population 总体 <N=p:e,aN,
92.sampling risk 抽样风险 {Y:ZY+
93.non- sampling risk 非抽样风险 V<V\0n!0
94.sampling unit 抽样单位 J-\?,4mcP
95.statistical sampling 统计抽样 3!9 yuf
96.tolerable error 可容忍误差 ?wf+{x-dPP
97.the risk of under reliance 信赖不足风险 J1p75c%
98.the risk of over reliance 信赖过度风险 71" JL",
99.the risk of incorrect rejection 误拒风险 U%t/wq
100. the risk of incorrect acceptance 误受风险 l5Wa'~0qA
101.working trial balance 试算平衡表 9N
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102.index and cross-referencing 索引和交叉索引 /Ej]X`F
103.cash receipt 现金收入 :-\ yy
104.cash disbursement 现金支出 /4
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105.bank statement 银行对账单 M1^C8cz
106.bank reconciliation 银行存款余额调节表 c\MsVH2|
107.balance sheet date 资产负债表日 =8~R$z%
108.net realizable value 可变现净值 iE^a%|?}
109.storeroom 仓库 G(0y|Eq
110.sale invoice 销售发票 {rvbo1t
111.price list 价目表 >6I.%!jU
112.positive confirmation request 积极式询证函 d[]p_oIQq
113.negative confirmation request 消极式询证函 CSL{Q
114.purchase requisition 请购单 K>cz63}S
115.receiving report 验收报告 ~x4B/zW?
116.gross margin 毛利 CC>fm1#i\
117.manufacturing overhead 制造费用 !b]2q%XM
118.material requisition 领料单 Sn0g
TsZ
119.inventory-taking 存货盘点 6Z7pztk
120.bond certificate 债券 3U~lI&
121.stock certificate 股票 TA0D{
122.audit report 审计报告 (HaKF7Jsi
123.entity 被审计单位 3K#mF7)a
124.addressee of the audit report 审计报告的收件人 {y^|ET7
125.unqualified opinion 无保留意见 },fo+vRM
126.qualified opinion 保留意见 \5[D7}
127.disclaimer of opinion 无法表示意见 .i+* #djx
128.adverse opinion 否定意见 B80odU&
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A (1)ABC 作业基础成本计算 YXzZ-28,<
A (2)absorbed overhead 已吸收制造费用 e*P=2*]M
A (3)absorption costing 吸收成本计算 =\Vu=I
A (4)account 账户,报表 r6n5 Jz
A (5)accounting postulate 会计假设 .IH@_iX
A (6)accounting series release 会计公告文件 1O9p YW5J
A (7)accounting valuation 会计计价 >Qm<-g
A (8)account sale 承销清单 Vj=Xcn#*8
A (9)accountability concept 经营责任概念 -jVaS wt
A (10)accountancy 会计职业 3Rd`Ysp
A (11)accountant 会计师 $Pd|6
A (12)accounting 会计 Xn/ n|[
A (13)agency cost 代理成本 \oB'
A (14)accounting bases 会计基础 ("?&p3];b
A (15)accounting manual 会计手册 }(ma__Ao
A (16)accounting period 会计期间 $,KP]~?
A (17)accounting policies 会计方针 If-,c^i
A (18)accounting rate of return 会计报酬率 B [+(r
A (19)accounting reference date 会计参照日 Eq=wdI
A (20)accounting reference period 会计参照期间 5c]}G.NV
A (21)accrual concept 应计概念 &"[)s[m+t
A (22)accrual expenses 应计费用 9k\)tWe
A (23)acid test ration 速动比率(酸性测试比率) ';b3Mm
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A (24)acquisition 购置 M?Ndy*]
A (25)acquisition accounting 收购会计 ={`CHCI
A (26)activity based accounting 作业基础成本计算 D1X4|Q*SK
A (27)adjusting events 调整事项 h`5YA89
A (28)administrative expenses 行政管理费 tyEPU^PM
A (29)advice note 发货通知 (T|TEt
A (30)amortization 摊销 ym|NT0_0
A (31)analytical review 分析性检查 E.J0fwyT
A (32)annual equivalent cost 年度等量成本法 !/j,hO4Z4
A (33)annual report and accounts 年度报告和报表 oTCzY Y
A (34)appraisal cost 检验成本 KdT[*-
A (35)appropriation account 盈余分配账户 :reP} Da7q
A (36)articles of association 公司章程细则 yB,{#nM>8
A (37)assets 资产 gB>imr#e&
A (38)assets cover 资产保障 sdJ%S*)5G$
A (39)asset value per share 每股资产价值 F$Im9T6
A (40)associated company 联营公司 wjTNO0hj
A (41)attainable standard 可达标准 !K3})& w
p}3NJV
A (42)attributable profit 可归属利润 J7BFk
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A (43)audit 审计 BXg!zW%+
A (44)audit report 审计报告 KVB0IXZC~
A (45)auditing standards 审计准则 YijMF/Uyb
A (46)authorized share capital 额定股本 @Od^k#
A (47)available hours 可用小时 *@_u4
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A (48)avoidable costs 可避免成本 )Hbb&F
B (49)back-to-back loan 易币贷款 1 -ZJT
B (50)backflush accounting 倒退成本计算 FR
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B (51)bad debts 坏帐 :O $@shV
B (52)bad debts ratio 坏帐比率 B.$PhmCG
B (53)bank charges 银行手续费 LY]nl3{E
B (54)bank overdraft 银行透支 :qKF58W
B (55)bank reconciliation 银行存款调节表 \q~w<%9Dq
B (56)bank statement 银行对账单 ]^=|Zd-
B (57)bankruptcy 破产 |3}5:k
B (58)basis of apportionment 分摊基础 9!9>
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B (59)batch 批量 Q}kfM^i
B (60)batch costing 分批成本计算 ep+
B (61)beta factor B(市场)风险因素 @}<"N
B (62)bill 账单 ha*X6R
B (63)bill of exchange 汇票 Sd},_Kh
B (64)bill of landing 提单 bGv*-;
*
B (65)bill of materials 用料预计单 +TC1nkX
B (66)bill payable 应付票据 8-7dokg>
B (67)bill receivable 应收票据 *E:x E/M!2
B (68)bin card 存货记录卡 q-3]jHChh
B (69)bonus 红利 &lAQ &
B (70)book-keeping 薄记 UVB/vqGg
B (71)Boston classification 波士顿分类 kt^yj"C>
B (72)breakeven chart 保本图 CRFCqmevR
B (73)breakeven point 保本点 h#i\iK&A
B (74)breaking-down time 复位时间 !(Krf
B (75)budget 预算 mjb
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B (76)budget center 预算中心 9tn;L"#&N
B (77)budget cost allowance 预算成本折让 $5,~JYcb
B (78)budget manual 预算手册 CSL#s^4T
B (79)budget period 预算期间 8L%M<JRg~
B (80)budgetary control 预算控制 ?"6Ov ]
B (81)budgeted capacity 预算生产能力 6v to++
B (82)burden 制造费用 rH&G<o&,
B (83)business center 经营中心 V!4a*,Pz
B (84)business entity 营业个体 B2 c@kru
B (85)business unit 经营单位 #,L~w
B (86)buy-out management 管理性购买产权 o(*F])d;
B (87)by-product 副产品 '-vE%U@<
C (88)called-up share capital 催缴股本 8pXKO"u],
C (89)capacity 生产能力 0DNU,u
C (90)capacity ratios 生产能力比率 1dFa@<5
C (91)capital 资本 @6 /yu>%
C (92)capital assets pricing model资本资产计价模式 OL'P]=U
C (93)capital commitment 承诺资本 $r\"6e
C (94)capital employed 已运用的资本 8eluO ?p
C (95)capital expenditure 资本支出 jin db#)bz
C (96)capital expenditureauthorization 资本支出核准 +2RNZEc
C (97)capital expenditure control 资本支出控制 q$[n`w-
C (98)capital expenditure proposal资本支出申请 ["y6b*;x
C (99)capital funding planning 资本基金筹集计划 r}_lxr
C (100)capital gain 资本收益 $&hN*7Ts
C (101)capital investment appraisal资本投资评估 IG< H"tQ
C (102)capital maintenance 资本保全 22
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C (103)capital resource planning 资本资源计划 o}8I_o&]U
C (104)capital surplus 资本盈余 P7:d ly[,q
C (105)capital turnover 资本周转率 }aF
C (106)card 记录卡 $ rUSKm#
C (107)cash 现金
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C (108)cash account 现金账户 AF}gSNX
C (109)cash book 现金账薄 gbDX7r-
C (110)cash cow 金牛产品 A`[@8
C (111)cash flow 现金流量 ,2L$G&?
C (112)cash discounted 现金贴现 xzsdG?P
C (113)cash flow budget 现金流量预算 <8!
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C (114)cash flow statement 现金流量表 5.vG^T0w
C (115)cash ledger 现金分类账 %{!R
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C (116)cash limit 现金限额 4zjs!AK%
C (117)CCA 现时成本会计 p[9s<lEh
C (118)center 中心 $A2n{
C (119)changeover time 变更时间 mM_
k^4:
C (120)chartered entity 特许经济个体 PT'MNH
C (121)cheque 支票 :@eHX&
C (122)cheque register 支票登记薄 :ofBzTNwZ
C (123)coin analysis 零钱分类 j.m(ltGh
C (124)classification 分类 aJhxc<"e
C (125)clock card 工时卡 <YB9Ac~}z
C (126)code 代码 ?Q0I'RC
C (127)commitment accounting 承诺确认会计 k()$:-V
C (128)common cost 共同成本 fBhoGA{=g
C (129)company limited byguarantee 有限担保责任公司 D+JAK!W
C (130)company limited shares 股份有限公司 yVX8e I
C (131)competitive position 竞争能力状况 iafE5b)
C (132)concept 概念 Dnw| %6Y
C (133)conglomerate 跨行业企业 7B7&9<gc
C (134)consistency concept 一致性概念 K
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C (135)consolidated accounts 合并报表 u0QzLi,
C (136)consolidation accounting 合并会计 lk3=4|?zsE
C (137)consortium 财团 T 2F6)e
C (138)contingency plan 应急计划 %Ip*Kq-
C (139)contingent liabilities 或有负债 )Ry<a$Q3
C (140)continuous operation 连续生产 .fAv*pUzU
C (141)contra 抵消 j$Ab>}g]
C (142)contract cost 合同成本 zmI] cD@G
C (143)contract costing 合同成本计算 ^v&D;
<&R
C (144)contribution 贡献毛益 W$0^(FH[
C (145)contribution centre 贡献中心 'n;OB4
C (146)contribution chart 贡献图 :e<7d8E5n{
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 g%nl!dgS
C (148)contribution to salesration 贡献毛益对销售比率 %}-?bHB1c
C (149)control 控制 i/H+xrCK
C (150)control account 控制帐户 `R"~v/x
C (151)control limits 控制限度 U75Jp%bL
C (152)controllability concept 可控制概念 xtfBfA
C (153)controllable cost 可控制成本 v{aq`uH
C (154)conversion cost 加工成本 =K\r-'V
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 gw36Ec<M
C (156)corporate appraisal 公司评估 \$sjrqKnu
C (157)corporate planning 公司计划 :,B7-kBw
C (158)corporate social reporting 公司社会报告 #P<N^[m
C (159)corporation 股份公司 Q GZyL)Q
C (160)cost 成本 nUS| sh
C (161)cost account 成本帐户 #bH_Dg5I
C (162)cost accounting 成本会计 .8(OT./
C (163)cost accounting manual 成本手册 (o5j'2:.
C (164)cost accounts calendar 成本报表的日历时间 qpIC{'A.
C (165)cost adjustment 成本调整 U8.7>ENnP&
C (166)cost allocation 成本分配 H@bf'guA|B
C (167)cost apportionment 成本分摊 F$BbYf2i
C (168)cost attribution 成本归属 +N`ua
C (169)cost audit 成本审计 ziPR>iz-
C (170)cost behaviour 成本性态 a2IgC25
C (171)cost benefit analysis 成本效益分析 .*g0w`H5pU
C (172)cost center 成本中心 Lk\P7w{
C (173)cost driver 成本动因