y=L9E?
)xJo/{?
注会《审计》英语常用词汇 uW.)(l
^,Sl^ 9K
94=aVM\>>
1.audit 审计 J,8Wo6
2.attestation 鉴证 HWr")%EhD
3.credibility 可信赖程度 ~%6GF57gC
4.audit of financial statements 财务报表审计 _&/FO{ F@m
5.agreed-upon procedures 执行商定程序 |JpLMUG
6.high levels of assurance 高水平保证 iU5Aj:U3
7.compilation 编制 \#bk$R@
8.reliability 可靠性 (_}w4N#
9.relevance 相关性 x)X=sX.
10.professional skepticism 职业谨慎 :v_H;UU
11.objectivity 客观性 0]v:Ix
12. professional competence 专业胜任能力 EM_`` 0^
13.Senior/CPA-in-charge 项目经理 /Z:\=0`
14.audit engagement letter 业务约定书 cuJ%;q=;
15.recurring audit 连续审计 |eEcEu?/b
16.the client 委托人 t~xp&LQiY
17.change CPA 更换注册会计师 yDt3
)fP#
18.the existing CPA 现任注册会计师 _T\~AwVc<
19.the successor CPA 后任注册会计师 *k$ ":A
20.the preceding CPA前任注册会计师 0]dL;~0y.
21.issue the audit report 出具审计报告 `Gl@?9,i
22.expert 专家 QyJ2P{z
23.the board of directors 董事会 "z
`&xB
24.knowledge of the entity‘ s business 了解被审计单位情况 J?ljqA}i
25.assess material misstatement risks评估重大错报风险 &
yKUf
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 oG! S(95
27.a general knowledge of —— 初步了解―――的情况 E%CJM+r!
28.a more knowledge of—— 进一步了解的情况 MIcF"fB![
29.the prior year‘s working papers 以前年度工作底稿 K-$gTV
30.minutes of meeting 会议纪要 :
"[dr~.
31.business risks 经营风险 WcyN,5
32.appropriateness 适当性 *$ZLu jy7
33.accounting estimate 会计估计 yqpb_h9
34.management representations 管理层声明 OUY65K
35.going concern assumption 持续经营假设 +U(m b
36.audit plan 审计计划 ZJotg*I
37.significant audit areas 重点审计领域
S[o_$@|
38.error 错误 t]Ey~-Rx
39.fraud舞弊 P^-
tGo!
40.modified or additional procedures 修改或追加审计程序 VP4W~;UV|\
41.misappropriation of assets 侵占资产 LoHL}1BG-
42.transactions without substance 虚假交易 <r*A(}Y
43.unusual pressures 异常压力 r5!I|E
44.the suspected noncompliance 涉嫌存在违法行为 |w(@a:2kw
45.materialiy 重要性 %N!2 _uk5
46.exceed the materiality level 超过重要性水平 +jcg[|-'/
47.approach the materiality level 接近重要性水平 U>^u!1X
48.an acceptably low level 可接受水平 UR~9*`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 < PoRnx
50.misstatements or omissions 错报或漏报 *KP
60T
51.aggregate 总计 .bh>_ W_h
52.subsequent events 期后事项 '1{#I/P;
53.adjust the financial statements 调整财务报表 pn6 e{
54.perform additional audit procedures 实施追加的审计程序 \-mz[<ep
55.audit risk 审计风险 gi;#?gps
56.detection risk 检查风险 \lVX~r4
57.inappropriate audit opinion 不适当的审计意见 $I%75IZ
58.material misstatement 重大的错报 >$]SYF29
59.tolerable misstatement 可容忍错报 p]*BeiT#n%
60.the acceptable level of detection risk 可接受的检查风险 LPgP;%ohO/
61.assessed level of material misstatement risk 重大错报风险的评估水平 'kW' e
62.simall business 小规模企业 @g*=xwve=~
63.accounting system 会计系统 e2~i@vq
64.test of control 控制测试 lZTD>$
65.walk-through test 穿行测试 Z:|2PQ4
66.communication 沟通 7d0E9t;W
67.flow chart 流程图 .!kqIx*3
68.reperformance of internal control 重新执行
,
c:Fa)-
69.audit evidence 审计证据 uy~KJn?Tu
70.substantive procedures 实质性程序 CB5 ~!nKv&
71.assertions 认定 O>^0}
72.esistence 存在 gIR{!'
73.occurrence 发生 |qS<{WZ!h
74.completeness 完整性 iVM{ L
75.rights and obligations 权利和义务 |q?I(b4 Q@
76.valuation and allocation 计价和分摊 ,*fvA?
77.cutoff 截止 NJb5HoYZ
78.accuracy 准确性 v_*E:E
79.classification 分类 :U`8s#
80.inspection 检查 s}Q%]W
81.supervision of counting 监盘 jP6;~[rl
82.observation 观察 %gB 0\C
83.confirmation 函证 /#?lG`'1
84.computation 计算 "1rZwFI0l
85.analytical procedures 分析程序 W P1
>)
86.vouch 核对 B$b'bw.
87.trace 追查 P%5h!Z2m
88.audit sampling 审计抽样 ~y{(&7sM
89.error 误差 v~:$]a8
90.expected error 预期误差 K ;2tY+I
91.population 总体 9
|Iq&S
92.sampling risk 抽样风险 i]Or'L0c
93.non- sampling risk 非抽样风险 372ewh3'
94.sampling unit 抽样单位 FJ3Xeos4|
95.statistical sampling 统计抽样 _s./^B_w!
96.tolerable error 可容忍误差 .IYE+XzV
97.the risk of under reliance 信赖不足风险 e.eQZ5n~q`
98.the risk of over reliance 信赖过度风险 94L
P )n
99.the risk of incorrect rejection 误拒风险 B[^mWVp6L
100. the risk of incorrect acceptance 误受风险 Pg%OFhA
101.working trial balance 试算平衡表 4NxtU/5-sU
102.index and cross-referencing 索引和交叉索引 '\dau>
103.cash receipt 现金收入 kStWsc$;+T
104.cash disbursement 现金支出 kWL\JDZ`.
105.bank statement 银行对账单 28M!G~|
106.bank reconciliation 银行存款余额调节表 EAq/Yw2$
107.balance sheet date 资产负债表日 o>{+vwK
108.net realizable value 可变现净值 )+[IR
109.storeroom 仓库 }pKHa'/\
110.sale invoice 销售发票 z#b31;A@$
111.price list 价目表 +x$;
T*0
112.positive confirmation request 积极式询证函 .L%_#A
113.negative confirmation request 消极式询证函 V
^=o@I
114.purchase requisition 请购单 9PEjV$0E2
115.receiving report 验收报告 9I/o;Js
116.gross margin 毛利 Nko;I?Fn
117.manufacturing overhead 制造费用 A(#hyb#
118.material requisition 领料单 b9HE #*d,
119.inventory-taking 存货盘点 ['m@RJm+
120.bond certificate 债券 0V*L",9M
121.stock certificate 股票 $H ^hK0?'
122.audit report 审计报告 VF=$'Bl|
123.entity 被审计单位 %(b`i C9
124.addressee of the audit report 审计报告的收件人 pLL
^R
125.unqualified opinion 无保留意见 Kd
CPt!
126.qualified opinion 保留意见 X\\WQxj
127.disclaimer of opinion 无法表示意见 e-f_#!bW
128.adverse opinion 否定意见 NMY~f (x
2a2C z'G
A (1)ABC 作业基础成本计算 !G3O!]
A (2)absorbed overhead 已吸收制造费用 |SXMd'<3`Z
A (3)absorption costing 吸收成本计算 X""<5s'0
A (4)account 账户,报表 .Vq-<c%
A (5)accounting postulate 会计假设 0Z#&!xTb
A (6)accounting series release 会计公告文件 KcP86H52I
A (7)accounting valuation 会计计价 z (r Q6
A (8)account sale 承销清单 <R}(UK
A (9)accountability concept 经营责任概念 h,<%cvU
=
A (10)accountancy 会计职业 vWI9ocl`W
A (11)accountant 会计师 ws4a(1
A (12)accounting 会计 gPY2Bnw;l
A (13)agency cost 代理成本 `p9h$d
A (14)accounting bases 会计基础 +](^gaDw<L
A (15)accounting manual 会计手册 MT BN&4[
A (16)accounting period 会计期间 UO8#8
A (17)accounting policies 会计方针 qR!SwG44+
A (18)accounting rate of return 会计报酬率 E
N%cjvE
A (19)accounting reference date 会计参照日 ~P|YAaFx
A (20)accounting reference period 会计参照期间 LX4S}QXw
A (21)accrual concept 应计概念 IX;u +B
A (22)accrual expenses 应计费用 -gH1`*YL
A (23)acid test ration 速动比率(酸性测试比率)
MzsDWx;eJ
A (24)acquisition 购置 -uenCWF\#
A (25)acquisition accounting 收购会计 `TKe+oS)
A (26)activity based accounting 作业基础成本计算 ~j",ePl
A (27)adjusting events 调整事项 mYXe0E#6
A (28)administrative expenses 行政管理费 u\-xlp?"o
A (29)advice note 发货通知 2J9_(w
A (30)amortization 摊销 X'e@(I!0
A (31)analytical review 分析性检查 8$-(%
A (32)annual equivalent cost 年度等量成本法 OT{wqNI
A (33)annual report and accounts 年度报告和报表 Dms6"x2
A (34)appraisal cost 检验成本 B|gyr4]
A (35)appropriation account 盈余分配账户 Gr&5 mniu
A (36)articles of association 公司章程细则
v! uD]}
A (37)assets 资产 Uaj8}7v
A (38)assets cover 资产保障 u!?.vx<qy
A (39)asset value per share 每股资产价值 LHKawEZ
A (40)associated company 联营公司 QRhR.:M\
A (41)attainable standard 可达标准 zn&NLsA
B@G'6 ?
A (42)attributable profit 可归属利润 0J z'9
A (43)audit 审计 #, W7N_mt
A (44)audit report 审计报告 HlgF%\@a+U
A (45)auditing standards 审计准则 Hq"i0Xm
A (46)authorized share capital 额定股本 g:`V:kbY$
A (47)available hours 可用小时 R
@b[o7/
A (48)avoidable costs 可避免成本 >7B6iR6N
B (49)back-to-back loan 易币贷款 X0+$pJ60
B (50)backflush accounting 倒退成本计算 Vq2d+
,fb
B (51)bad debts 坏帐 U-#wFc2N
B (52)bad debts ratio 坏帐比率 ?kX$Y{M}
B (53)bank charges 银行手续费 /=A^@&:_#
B (54)bank overdraft 银行透支 F#eZfj~
B (55)bank reconciliation 银行存款调节表 7"wr8
B (56)bank statement 银行对账单 L0Bcx|)"$`
B (57)bankruptcy 破产 :% )va
B (58)basis of apportionment 分摊基础 z{Z'2 ,
#
B (59)batch 批量 *KN ' 0Z@W
B (60)batch costing 分批成本计算 q3TAWNzI0
B (61)beta factor B(市场)风险因素 &z8@ rk|
B (62)bill 账单 \-$wY
%7
B (63)bill of exchange 汇票 ,1EyT>
B (64)bill of landing 提单 9lNO
~8
B (65)bill of materials 用料预计单 \"{+J
B (66)bill payable 应付票据 xX*I.saK
B (67)bill receivable 应收票据 5Jh=${
B (68)bin card 存货记录卡 C,Q>OkSc
B (69)bonus 红利 qasbK:}
B (70)book-keeping 薄记 2Kovvh y#
B (71)Boston classification 波士顿分类 ,<0R'R
B (72)breakeven chart 保本图 d}j%.JJK
B (73)breakeven point 保本点 w2_$>z
B (74)breaking-down time 复位时间 cm@q{(r
B (75)budget 预算 <R582$( I
B (76)budget center 预算中心 #mLF6"A
B (77)budget cost allowance 预算成本折让 d5T M_C
B (78)budget manual 预算手册 '`&gSL.1a@
B (79)budget period 预算期间 {DJ!T
B (80)budgetary control 预算控制 {.qeVE{
B (81)budgeted capacity 预算生产能力 eG*<=.E
B (82)burden 制造费用 -b"mx"'?
B (83)business center 经营中心 rrbD0UzFA
B (84)business entity 营业个体 @(M-ZO!D
B (85)business unit 经营单位 AE? 0UVI
B (86)buy-out management 管理性购买产权 dc.9:u*w
B (87)by-product 副产品 )0U
VT[7
C (88)called-up share capital 催缴股本 9z6-HZG'~<
C (89)capacity 生产能力 :6~Nq/hZB
C (90)capacity ratios 生产能力比率 "c` $U]M%
C (91)capital 资本 N^z4I,GV(
C (92)capital assets pricing model资本资产计价模式 }5
^2g!M
C (93)capital commitment 承诺资本 Fv$5Zcf
C (94)capital employed 已运用的资本 ~o_0RB
C (95)capital expenditure 资本支出 Cl#PYB{1Y
C (96)capital expenditureauthorization 资本支出核准 0=O(+
yi
C (97)capital expenditure control 资本支出控制 67/J sL
C (98)capital expenditure proposal资本支出申请 $X<O\Kna
C (99)capital funding planning 资本基金筹集计划 djJD'JL
C (100)capital gain 资本收益 'Dw+k;RH
C (101)capital investment appraisal资本投资评估 G(gJtl
C (102)capital maintenance 资本保全 E#}OIZ\S
C (103)capital resource planning 资本资源计划 `Cq&;-u
C (104)capital surplus 资本盈余 >L[n4x\
C (105)capital turnover 资本周转率 3kfrOf.4h
C (106)card 记录卡 |2t
g3m@
C (107)cash 现金 HR'sMu3
C (108)cash account 现金账户 4FrP%|%E~
C (109)cash book 现金账薄 Nc;cb
C (110)cash cow 金牛产品 BV)oF2b:
C (111)cash flow 现金流量 0x BO5[w,Y
C (112)cash discounted 现金贴现 j'r"_*%
C (113)cash flow budget 现金流量预算 8'XAZSd(
C (114)cash flow statement 现金流量表 DS;,@$N_N
C (115)cash ledger 现金分类账 *{WhUHZF
C (116)cash limit 现金限额 d8D0 28d
C (117)CCA 现时成本会计 r{\c.\
C (118)center 中心 r+v?~m!
C (119)changeover time 变更时间 D2}N6i
C (120)chartered entity 特许经济个体 wr);+.T9R
C (121)cheque 支票 }@6Tcn1
C (122)cheque register 支票登记薄 >,%or cN
C (123)coin analysis 零钱分类 eka<mq|W
C (124)classification 分类 >u?m
Bx
C (125)clock card 工时卡 E;v#'
C (126)code 代码 w{F{7X$^
C (127)commitment accounting 承诺确认会计 <c'0-=
C (128)common cost 共同成本 yuP1*QJ%
C (129)company limited byguarantee 有限担保责任公司 j-]`;&L
C (130)company limited shares 股份有限公司
- t#YL
C (131)competitive position 竞争能力状况 suKr//_
C (132)concept 概念 )?`G"(y
C (133)conglomerate 跨行业企业 /=5:@
C (134)consistency concept 一致性概念 ^mwS6WH6
C (135)consolidated accounts 合并报表 >lPWji'4;
C (136)consolidation accounting 合并会计 tzIcR
#Z
C (137)consortium 财团 tuK2D,6
C (138)contingency plan 应急计划 + /+> :
C (139)contingent liabilities 或有负债 p~Wy`g-
C (140)continuous operation 连续生产 KC+jHk
C (141)contra 抵消 xP{)+$n
C (142)contract cost 合同成本 sdp3geBYo
C (143)contract costing 合同成本计算 J2ZV\8t
C (144)contribution 贡献毛益 76oJCNY
C (145)contribution centre 贡献中心 G0%},Q/
C (146)contribution chart 贡献图 jw5ldC>U
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 XoNBq9Iu
C (148)contribution to salesration 贡献毛益对销售比率 "ov270:
C (149)control 控制 sP:nTpTsC
C (150)control account 控制帐户 VW`SqUl
C (151)control limits 控制限度 C))x#P36
C (152)controllability concept 可控制概念 T
W#s)iDi
C (153)controllable cost 可控制成本 ,,G[360
C (154)conversion cost 加工成本 ,A%p9
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 /@ww"dmqU
C (156)corporate appraisal 公司评估 7Is:hx|:
C (157)corporate planning 公司计划 \s?8}k
C (158)corporate social reporting 公司社会报告 /hN;\Z[@
C (159)corporation 股份公司 fI
v?HD:j
C (160)cost 成本 *fCmZ$U:{
C (161)cost account 成本帐户 Gf=3h4
C (162)cost accounting 成本会计 Fy 1- >~
C (163)cost accounting manual 成本手册 +'|nsIx,
C (164)cost accounts calendar 成本报表的日历时间 Q}9!aB,
C (165)cost adjustment 成本调整 oRZ98?Y\B
C (166)cost allocation 成本分配 :%-w/QwTR
C (167)cost apportionment 成本分摊 y{KYR)
C (168)cost attribution 成本归属 vf5q8/a
C (169)cost audit 成本审计 B#DnU;=O#+
C (170)cost behaviour 成本性态 X5pb9zRq
C (171)cost benefit analysis 成本效益分析 R53^3"q~
C (172)cost center 成本中心 ;kzjx%h
C (173)cost driver 成本动因