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注会《审计》英语常用词汇 (KO]>!t
AclK9+V
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1.audit 审计 7j|CWur
vq
2.attestation 鉴证 2KO`+
3.credibility 可信赖程度 b~ )@e9
4.audit of financial statements 财务报表审计 q1HJ_y
5.agreed-upon procedures 执行商定程序 vo Et\H
6.high levels of assurance 高水平保证 !0pK8k&MG
7.compilation 编制 (Jb#'(~a
8.reliability 可靠性 aF/DFaiYv
9.relevance 相关性 %i7U+v(d
10.professional skepticism 职业谨慎 it{Jd\/hR
11.objectivity 客观性 C D6N8n]
12. professional competence 专业胜任能力 #6~KO7}
13.Senior/CPA-in-charge 项目经理 _zbIS&4
14.audit engagement letter 业务约定书 %1
RWF6
15.recurring audit 连续审计 1z|bQ,5
16.the client 委托人 cK[=IE5
17.change CPA 更换注册会计师 7oZ Pb
18.the existing CPA 现任注册会计师 iWWt
L
19.the successor CPA 后任注册会计师 ,XscO7
20.the preceding CPA前任注册会计师 d@^%fVhG
21.issue the audit report 出具审计报告 AP z"k?D0
22.expert 专家 7Wv.-LD6
23.the board of directors 董事会 W*iTg%a\k
24.knowledge of the entity‘ s business 了解被审计单位情况 M8:i ]
25.assess material misstatement risks评估重大错报风险 jD<xpD
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 d<Lc&wlP
27.a general knowledge of —— 初步了解―――的情况 D]>Z5nr |
28.a more knowledge of—— 进一步了解的情况 ;d>n2
29.the prior year‘s working papers 以前年度工作底稿 l(x0d
30.minutes of meeting 会议纪要 IkmEctAU
31.business risks 经营风险 @=z.^I30
32.appropriateness 适当性 C ]B P}MY<
33.accounting estimate 会计估计 %yc-D]P/
34.management representations 管理层声明 vr"Pr4z4i
35.going concern assumption 持续经营假设 ,_$J-F?
36.audit plan 审计计划 H9'psv
37.significant audit areas 重点审计领域 Kt qOA[6
38.error 错误 a
Z)1S X`D
39.fraud舞弊 t+d7{&B
40.modified or additional procedures 修改或追加审计程序 Q%~BD@Io
41.misappropriation of assets 侵占资产 A
?tna6W:
42.transactions without substance 虚假交易 dYOY8r/
43.unusual pressures 异常压力 }; 7I
44.the suspected noncompliance 涉嫌存在违法行为 ,gpEXUp
\
45.materialiy 重要性 5"G-r._
46.exceed the materiality level 超过重要性水平 J:'_S `J
47.approach the materiality level 接近重要性水平 Q)XH5C2X
48.an acceptably low level 可接受水平 I%:?f{\
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 y(
iq
50.misstatements or omissions 错报或漏报 ,j{tGj_
51.aggregate 总计 R<I#.
KD
52.subsequent events 期后事项 A[@ko
LCL
53.adjust the financial statements 调整财务报表 `e;r$Vpd_
54.perform additional audit procedures 实施追加的审计程序 t%e<]2-8
55.audit risk 审计风险 :Hb`vH3x
56.detection risk 检查风险 }oiNgs/N
57.inappropriate audit opinion 不适当的审计意见 [X /s^42
58.material misstatement 重大的错报 D=%1?8K
59.tolerable misstatement 可容忍错报 ?Hdu=+ZV
60.the acceptable level of detection risk 可接受的检查风险 *@^@7`W
61.assessed level of material misstatement risk 重大错报风险的评估水平 .>r3ZwrE'
62.simall business 小规模企业 %${$P+a`D
63.accounting system 会计系统 %=*|:v
64.test of control 控制测试 sMVk]Mb
65.walk-through test 穿行测试 x'?p?u~[
66.communication 沟通 PPFt
p3C
67.flow chart 流程图 jPo,mz&^
68.reperformance of internal control 重新执行 %t6-wWM97
69.audit evidence 审计证据 Wj!+
E{y<r
70.substantive procedures 实质性程序 NCT:!&
71.assertions 认定 KkTE -$-
72.esistence 存在 u^MRKLn
73.occurrence 发生 fD
(r/~Vu
74.completeness 完整性 R|$b\3
75.rights and obligations 权利和义务 8PVjNS/
76.valuation and allocation 计价和分摊 +w.$"dF!
77.cutoff 截止 `YwJ.E
78.accuracy 准确性 KX;JX*)J
79.classification 分类 2[(~_VJ
80.inspection 检查 fwA8=oSZd
81.supervision of counting 监盘
mT -[I<
82.observation 观察 - >?tB1}^
83.confirmation 函证 |.m)UFV
84.computation 计算 \6MM7x(U3
85.analytical procedures 分析程序 dR_6j}
86.vouch 核对 g5pFr=NV
87.trace 追查 -l_B;Sb:
e
88.audit sampling 审计抽样 p/nATvh$
89.error 误差 oj{CNa
90.expected error 预期误差 X=1o$:7
91.population 总体 WvArppANo
92.sampling risk 抽样风险 #Ff8_xhP 2
93.non- sampling risk 非抽样风险 DrioBb@
94.sampling unit 抽样单位 &L+.5i
95.statistical sampling 统计抽样 jDQ ?b\^
96.tolerable error 可容忍误差 gjz-CY.hz
97.the risk of under reliance 信赖不足风险 >`WfY(Lq
98.the risk of over reliance 信赖过度风险 4'`P+p"A
99.the risk of incorrect rejection 误拒风险 9M($_2,44
100. the risk of incorrect acceptance 误受风险 o9sPyY$aQ
101.working trial balance 试算平衡表 _#r00Ze
102.index and cross-referencing 索引和交叉索引 })70S8k
103.cash receipt 现金收入 uJH[C>
104.cash disbursement 现金支出 Wq+GlB*
105.bank statement 银行对账单 /i27F2NQm
106.bank reconciliation 银行存款余额调节表 Cy/VH"G=
107.balance sheet date 资产负债表日 zdU46|!u
108.net realizable value 可变现净值 Y-y yg4JH
109.storeroom 仓库 Nb9GrYIS
110.sale invoice 销售发票 VZr:yE
111.price list 价目表 flC%<V%'-
112.positive confirmation request 积极式询证函 li\=mH,Wr
113.negative confirmation request 消极式询证函 eBxm
114.purchase requisition 请购单 Mh~}RA"H
115.receiving report 验收报告 NZ i3U
116.gross margin 毛利 .1;UEb|T
117.manufacturing overhead 制造费用 )kI**mI}
118.material requisition 领料单 =z"+)N
119.inventory-taking 存货盘点 ~AYl eM
120.bond certificate 债券 u<cnz%@
121.stock certificate 股票 2YKa <?_
122.audit report 审计报告 kD;pj3o&"2
123.entity 被审计单位 `vOL3`P
124.addressee of the audit report 审计报告的收件人 $fg@g7_:
125.unqualified opinion 无保留意见 $57b.
+2n
126.qualified opinion 保留意见 'n-y*f
127.disclaimer of opinion 无法表示意见 @>VVB{1@,]
128.adverse opinion 否定意见 >O24#!9XW
;9h;oB@
A (1)ABC 作业基础成本计算 DZC@^k \E
A (2)absorbed overhead 已吸收制造费用 .S-)
A (3)absorption costing 吸收成本计算 Kd^.>T-
A (4)account 账户,报表 =HsE:@
A (5)accounting postulate 会计假设 3Y2~HuM
A (6)accounting series release 会计公告文件 }kr?+)wB
A (7)accounting valuation 会计计价 Wpl/CO5z
A (8)account sale 承销清单 HBOyiIm Q
A (9)accountability concept 经营责任概念 r#4/~a5i~
A (10)accountancy 会计职业 UWKgf? _
A (11)accountant 会计师 RfTGTz@H
A (12)accounting 会计 9>9EZ?4m
A (13)agency cost 代理成本 KsOWTq"uj
A (14)accounting bases 会计基础 y-bUVw!Y
A (15)accounting manual 会计手册 \298SH(!7
A (16)accounting period 会计期间 ]'(D*4
A (17)accounting policies 会计方针 =gQ9>An
A (18)accounting rate of return 会计报酬率 -GCo`PR?b
A (19)accounting reference date 会计参照日 BXYH&2]Q
A (20)accounting reference period 会计参照期间 /
}$n_N\!)
A (21)accrual concept 应计概念 -g2l-N{&
A (22)accrual expenses 应计费用 Is7BJf
A (23)acid test ration 速动比率(酸性测试比率) %
;dj6):@
A (24)acquisition 购置 kc^,V|Nbq6
A (25)acquisition accounting 收购会计 3)W zX
A (26)activity based accounting 作业基础成本计算 u>"0>U
A (27)adjusting events 调整事项 f2;.He
A (28)administrative expenses 行政管理费 *l+Dbm,u
A (29)advice note 发货通知 h.PBe
A (30)amortization 摊销 LQ# E+id&
A (31)analytical review 分析性检查 ,u2Qkw
A (32)annual equivalent cost 年度等量成本法 8\lh'8
A (33)annual report and accounts 年度报告和报表 gk%@& TB/
A (34)appraisal cost 检验成本 @ps(3~?7
A (35)appropriation account 盈余分配账户 vW=L{8zu
A (36)articles of association 公司章程细则 G7nhUg
A (37)assets 资产 @GFB{ ;=
A (38)assets cover 资产保障 /!?LBtqy
A (39)asset value per share 每股资产价值 3@gsKtA&H4
A (40)associated company 联营公司 G*@!M
%/
A (41)attainable standard 可达标准
@;bBc
A<X?1$
A (42)attributable profit 可归属利润 Eu`|8# [ W
A (43)audit 审计 8XB[CbO
A (44)audit report 审计报告 ccHf+=
A (45)auditing standards 审计准则 ;Y^'$I2fR#
A (46)authorized share capital 额定股本 RPW46l34
A (47)available hours 可用小时 c;$4}U4
A (48)avoidable costs 可避免成本 Fye>H6MU
B (49)back-to-back loan 易币贷款 _VKI@
B (50)backflush accounting 倒退成本计算 xmvE*q"9]
B (51)bad debts 坏帐 ! ;t\lgMl
B (52)bad debts ratio 坏帐比率 q#W|fkfx+
B (53)bank charges 银行手续费 aaR& -M@
B (54)bank overdraft 银行透支 h)HEexyRg
B (55)bank reconciliation 银行存款调节表 Oo|PZ_P
B (56)bank statement 银行对账单 \EySKQ=
B (57)bankruptcy 破产 #0P_\X`E
B (58)basis of apportionment 分摊基础 3T2]V?
B (59)batch 批量 @x}"aJgl
B (60)batch costing 分批成本计算
}~/b%^
B (61)beta factor B(市场)风险因素 9
D3{[
B (62)bill 账单 J ay"
B (63)bill of exchange 汇票 !@=S,Vc.
B (64)bill of landing 提单 zsg\|=P
B (65)bill of materials 用料预计单 cKt=?
B (66)bill payable 应付票据 $eYL|?P50h
B (67)bill receivable 应收票据 ^viabkf C
B (68)bin card 存货记录卡 mn/)_1',
B (69)bonus 红利 cq4~(PXTg
B (70)book-keeping 薄记 K oJ=0jM#
B (71)Boston classification 波士顿分类 @AEH?gOX
B (72)breakeven chart 保本图 aOwjYl[?p
B (73)breakeven point 保本点 \VNu35* J|
B (74)breaking-down time 复位时间 UTD_rQ
B (75)budget 预算 _}R[mr/
B (76)budget center 预算中心 Re,;$_6o
B (77)budget cost allowance 预算成本折让 f+h\RE=BGt
B (78)budget manual 预算手册 ).SJ*Re*^I
B (79)budget period 预算期间 : {p'U2
B (80)budgetary control 预算控制 MuoE~K2
B (81)budgeted capacity 预算生产能力 9n&
&`r
B (82)burden 制造费用 r)*23 &Ojs
B (83)business center 经营中心 !D#"+&&G8
B (84)business entity 营业个体 h_%q`y ,
B (85)business unit 经营单位 X-c|jn7
B (86)buy-out management 管理性购买产权 Ie.*x'b?y
B (87)by-product 副产品 n)e
2?
C (88)called-up share capital 催缴股本 srGOIK.
C (89)capacity 生产能力 )}ev;37<C
C (90)capacity ratios 生产能力比率 g#J`7n
C (91)capital 资本 )+G"57p
C (92)capital assets pricing model资本资产计价模式 +
>Wo:kp3
C (93)capital commitment 承诺资本 4&}%GH>}
C (94)capital employed 已运用的资本 oD)]4|
C (95)capital expenditure 资本支出 q/#e6;x
C (96)capital expenditureauthorization 资本支出核准 !dLu($P
C (97)capital expenditure control 资本支出控制 =
;rLv7(a
C (98)capital expenditure proposal资本支出申请 0:$}~T9T
C (99)capital funding planning 资本基金筹集计划 tT}b_r7h(1
C (100)capital gain 资本收益 v(1 [n]y
C (101)capital investment appraisal资本投资评估 K*/oWYM]
C (102)capital maintenance 资本保全 FK _ ZE>
C (103)capital resource planning 资本资源计划 x4MmBVqp
C (104)capital surplus 资本盈余 =;Gq:mHi
C (105)capital turnover 资本周转率 _~<sb,W
C (106)card 记录卡 )1s5vNVa
C (107)cash 现金 azP H~'E'
C (108)cash account 现金账户 !HY
^QK
C (109)cash book 现金账薄 }"D;?$R!
C (110)cash cow 金牛产品 Bs "D<r&ro
C (111)cash flow 现金流量 #Rw!a#CX.
C (112)cash discounted 现金贴现 jIol`WX
C (113)cash flow budget 现金流量预算 R#T-o,m
C (114)cash flow statement 现金流量表 p='j/=
C (115)cash ledger 现金分类账 -DI
>O/
C (116)cash limit 现金限额 }`uyOgGg*
C (117)CCA 现时成本会计 6"&cQ>$xh
C (118)center 中心 lLD#|T3
C (119)changeover time 变更时间 f3K-X1`]'U
C (120)chartered entity 特许经济个体 m
TZ/C#ir(
C (121)cheque 支票 C[J9 =!t
C (122)cheque register 支票登记薄 .shi?aWm
C (123)coin analysis 零钱分类 {9@D zP
C (124)classification 分类 %*R, ceuI
C (125)clock card 工时卡 z`{sD]
C (126)code 代码 ={g)[:(C.
C (127)commitment accounting 承诺确认会计 > mb}~wx`
C (128)common cost 共同成本 UB$}`39@
C (129)company limited byguarantee 有限担保责任公司 @j!,8JQEd
C (130)company limited shares 股份有限公司 Y%KowgP\
C (131)competitive position 竞争能力状况 `
Fd
\dn
C (132)concept 概念 8 v/H;65
C (133)conglomerate 跨行业企业 B)0/kY7c
C (134)consistency concept 一致性概念 6jq*lnA%
C (135)consolidated accounts 合并报表 >?$2`I
C (136)consolidation accounting 合并会计 w1
/QnV
C (137)consortium 财团 \<7Bx[/D4
C (138)contingency plan 应急计划 -S sgW
C (139)contingent liabilities 或有负债 Lq(=0U\"P
C (140)continuous operation 连续生产 qG9a!sj
C (141)contra 抵消 7^gO>2~
C (142)contract cost 合同成本 JipNI8\r
C (143)contract costing 合同成本计算 yE:y[k0E
C (144)contribution 贡献毛益 .S
k+"iH
5
C (145)contribution centre 贡献中心 V(';2[)
C (146)contribution chart 贡献图 JRl=j2z
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]s\r3I]
C (148)contribution to salesration 贡献毛益对销售比率 ]Lv P)0=
C (149)control 控制 6.
@.k
C (150)control account 控制帐户 =o#Z?Bn5
C (151)control limits 控制限度 ~+Wx\:TT
C (152)controllability concept 可控制概念 4 &bmt
C (153)controllable cost 可控制成本 S;~eI8gQ"
C (154)conversion cost 加工成本 m?e/MQr
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 q[s,q3n~
C (156)corporate appraisal 公司评估 b}!
cEJY
C (157)corporate planning 公司计划 ,GSiSn
C (158)corporate social reporting 公司社会报告 WtOjPW
C (159)corporation 股份公司 T?8BAxC?K
C (160)cost 成本 X=QX9Ux?^
C (161)cost account 成本帐户 hek+zloB+
C (162)cost accounting 成本会计 zluq2r
C (163)cost accounting manual 成本手册 9UM)"I&k
C (164)cost accounts calendar 成本报表的日历时间 yYz{*hq
C (165)cost adjustment 成本调整 g[} L
?
C (166)cost allocation 成本分配 GfONm
6A
C (167)cost apportionment 成本分摊 a 0SZw
C (168)cost attribution 成本归属 d{fd
5jv;
C (169)cost audit 成本审计 72nZ`u
C (170)cost behaviour 成本性态 KL$.E!d
C (171)cost benefit analysis 成本效益分析 ;\pr05
C (172)cost center 成本中心 N9-0b
C (173)cost driver 成本动因