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注会《审计》英语常用词汇 6o&ZS @
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1.audit 审计
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2.attestation 鉴证 qW`
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3.credibility 可信赖程度 {'sp8:$a
4.audit of financial statements 财务报表审计 qyzH*#d=Cf
5.agreed-upon procedures 执行商定程序 `Gh J)WA<
6.high levels of assurance 高水平保证 |cgc^S/~H
7.compilation 编制 13fyg7^JP
8.reliability 可靠性 epgAfx-_OH
9.relevance 相关性 Q'rgh+6
10.professional skepticism 职业谨慎 Jk;dtLL}4
11.objectivity 客观性 W/<Lp+p
12. professional competence 专业胜任能力 ^Q9K]Vo
13.Senior/CPA-in-charge 项目经理 Jw0I$W/
14.audit engagement letter 业务约定书 TjicltQi4
15.recurring audit 连续审计 r-o+NV
16.the client 委托人 B*:W`}G]_c
17.change CPA 更换注册会计师 lC@wCgc
18.the existing CPA 现任注册会计师 [*1:?mD$
19.the successor CPA 后任注册会计师 Hi nJ}MF
20.the preceding CPA前任注册会计师 ]z8Th5a?o
21.issue the audit report 出具审计报告 `6<Qb=
22.expert 专家 Yf_/c*t\5
23.the board of directors 董事会 E]W
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24.knowledge of the entity‘ s business 了解被审计单位情况 P"+R:O\!g
25.assess material misstatement risks评估重大错报风险 b8**M'k
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 r4Xaa<
27.a general knowledge of —— 初步了解―――的情况 !uP8powO
28.a more knowledge of—— 进一步了解的情况 =!u]t&
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29.the prior year‘s working papers 以前年度工作底稿 >Se-5QtLcf
30.minutes of meeting 会议纪要 mFt\xGa
31.business risks 经营风险 ;?C`Jagx
32.appropriateness 适当性 e[6Me
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33.accounting estimate 会计估计 Z-3("%_$/
34.management representations 管理层声明 iy|;xBI,
35.going concern assumption 持续经营假设 oiOu169]
36.audit plan 审计计划 39A|6>-?
37.significant audit areas 重点审计领域 <Ok7-:OxA
38.error 错误 Q5]rc`}
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39.fraud舞弊 ZEs^b
40.modified or additional procedures 修改或追加审计程序 NjKC{L5S:
41.misappropriation of assets 侵占资产 9Zr6 KA{
42.transactions without substance 虚假交易 9M-W 1prb
43.unusual pressures 异常压力 -Gjz+cRns
44.the suspected noncompliance 涉嫌存在违法行为 ZB]234`0
45.materialiy 重要性 \+Y5b}
46.exceed the materiality level 超过重要性水平 P| ftEF
47.approach the materiality level 接近重要性水平 z{/#/,V5D4
48.an acceptably low level 可接受水平 A4/gVi|
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 ' p
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50.misstatements or omissions 错报或漏报 rpc;*t+z
51.aggregate 总计 yji>vJHu
52.subsequent events 期后事项 XB a^
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53.adjust the financial statements 调整财务报表 }(oWXwFb&W
54.perform additional audit procedures 实施追加的审计程序 i!eY"|o
55.audit risk 审计风险 h+}{FB 29
56.detection risk 检查风险 <)
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57.inappropriate audit opinion 不适当的审计意见 JOyM#g9-?
58.material misstatement 重大的错报 <pM6fI6BD
59.tolerable misstatement 可容忍错报 m~4ik1wq
60.the acceptable level of detection risk 可接受的检查风险 iLN O}EUL
61.assessed level of material misstatement risk 重大错报风险的评估水平 y5 X FJj
62.simall business 小规模企业 4{G>T
63.accounting system 会计系统 lT~WP)
64.test of control 控制测试 Jl|^^?
65.walk-through test 穿行测试 ";^_[n
66.communication 沟通 !wC(
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67.flow chart 流程图 ?Zb3M
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 k>
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70.substantive procedures 实质性程序 ?v`24p3PC
71.assertions 认定 PP]7_h^2
72.esistence 存在 n4.\}%=z
73.occurrence 发生 9A87vs4[
74.completeness 完整性 X{ :3UTBR
75.rights and obligations 权利和义务 h-x~:$Z,
76.valuation and allocation 计价和分摊 g ;XK3R
77.cutoff 截止 0}po74x*r
78.accuracy 准确性 'j!n
79.classification 分类 A)&CI6
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80.inspection 检查 &qM8)2Y
81.supervision of counting 监盘 ]YOWCFAQot
82.observation 观察 I9xkqj
83.confirmation 函证 L uW""P/
84.computation 计算 GNSh`Tm =#
85.analytical procedures 分析程序 2*]
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86.vouch 核对 W$W w/mcl+
87.trace 追查 6$l?D^{
88.audit sampling 审计抽样 y1[@4TY]
89.error 误差 (iIzoEpb8W
90.expected error 预期误差 3Bcv"O,B!{
91.population 总体 '&$zgK9T?
92.sampling risk 抽样风险 y
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93.non- sampling risk 非抽样风险 cucT|y
94.sampling unit 抽样单位 gSf> +|
95.statistical sampling 统计抽样 Sggl*V/q
96.tolerable error 可容忍误差 #w8.aNU+]
97.the risk of under reliance 信赖不足风险 Sr_hD5!
98.the risk of over reliance 信赖过度风险 ZE1${QFkG
99.the risk of incorrect rejection 误拒风险 5Zmc3&vRl
100. the risk of incorrect acceptance 误受风险 &wN}<Ge6
101.working trial balance 试算平衡表 D(WV
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102.index and cross-referencing 索引和交叉索引 wWSE[S$V
103.cash receipt 现金收入 @Kw&XK e`
104.cash disbursement 现金支出 m"6K_4r]
105.bank statement 银行对账单 87m`K Str7
106.bank reconciliation 银行存款余额调节表 JY,oXA6O
107.balance sheet date 资产负债表日 1
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108.net realizable value 可变现净值 S~&9DQN
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109.storeroom 仓库 n xR\tBv
110.sale invoice 销售发票 vZs~=nfi#|
111.price list 价目表 3+q-yP#X
112.positive confirmation request 积极式询证函 RD;A
113.negative confirmation request 消极式询证函 O@w_"TJP/z
114.purchase requisition 请购单 L3 KJ~LI
115.receiving report 验收报告 J6ed
116.gross margin 毛利 Lr(JnS
117.manufacturing overhead 制造费用 PO^#G@
118.material requisition 领料单 Wg<o%6`
119.inventory-taking 存货盘点 E*kZGHA
120.bond certificate 债券 5+j):_
121.stock certificate 股票 3(gOF&Uf9
122.audit report 审计报告 [57`V&c5
123.entity 被审计单位 9[DlJ@T}
124.addressee of the audit report 审计报告的收件人 B__e*d:)!m
125.unqualified opinion 无保留意见 }mI0D>n
126.qualified opinion 保留意见 3JqGLR`z3
127.disclaimer of opinion 无法表示意见 !DV0u)k(
128.adverse opinion 否定意见 Og8%SnEpMI
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A (1)ABC 作业基础成本计算 r=p^~tuyxr
A (2)absorbed overhead 已吸收制造费用 /b/ 6*&
A (3)absorption costing 吸收成本计算 <7zz"
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A (4)account 账户,报表 J aJ/|N
A (5)accounting postulate 会计假设 5H|7DVG
A (6)accounting series release 会计公告文件 m9]Ge]
A (7)accounting valuation 会计计价 I]3!M`IMG
A (8)account sale 承销清单 M a3}w-=;
A (9)accountability concept 经营责任概念 2MW7nIEs
A (10)accountancy 会计职业 L"0?g(
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A (11)accountant 会计师 =Lnip<t>ja
A (12)accounting 会计 l-x-
A (13)agency cost 代理成本 0kw) -)=
A (14)accounting bases 会计基础 <AP.m4N) _
A (15)accounting manual 会计手册 G]mD_J1$
A (16)accounting period 会计期间 }wI+eMr
A (17)accounting policies 会计方针 mX?t|:[b
A (18)accounting rate of return 会计报酬率 <'BsQHI
A (19)accounting reference date 会计参照日 `DM)tm3&m
A (20)accounting reference period 会计参照期间 Dd-a*6|x
A (21)accrual concept 应计概念 @RL'pKab9
A (22)accrual expenses 应计费用 oiD{Z
A (23)acid test ration 速动比率(酸性测试比率) YN7`18u
A (24)acquisition 购置 ZCMH?>
A (25)acquisition accounting 收购会计 /x_AWnU
A (26)activity based accounting 作业基础成本计算 ->7zVAX
A (27)adjusting events 调整事项 A]drNFE
A (28)administrative expenses 行政管理费 `tXd?E/e
A (29)advice note 发货通知 8U7dd[
A (30)amortization 摊销 nw
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A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 ug;~dhe~
A (33)annual report and accounts 年度报告和报表 {>XoE %
A (34)appraisal cost 检验成本 1TF S2R n
A (35)appropriation account 盈余分配账户 Z`zLrXPD)
A (36)articles of association 公司章程细则 *O\lR-z!k
A (37)assets 资产 v!$?;"d+
A (38)assets cover 资产保障 3-kL0Q["
A (39)asset value per share 每股资产价值 1'8-+?r
A (40)associated company 联营公司 G)_Zls2;
A (41)attainable standard 可达标准 ]KG.-o30
:_ =YH+bZ
A (42)attributable profit 可归属利润 lvNi/jk
A (43)audit 审计 hb
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A (44)audit report 审计报告 {z;4t&5
A (45)auditing standards 审计准则 (Jk[%_b>_
A (46)authorized share capital 额定股本 |x>5 T}
A (47)available hours 可用小时 wfcR[
A (48)avoidable costs 可避免成本
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B (49)back-to-back loan 易币贷款 Ww#!-,*]o
B (50)backflush accounting 倒退成本计算 B7'yc`)H
B (51)bad debts 坏帐 FV,aQ#
B (52)bad debts ratio 坏帐比率 !41"`D!1
B (53)bank charges 银行手续费 L=M'QJl9
B (54)bank overdraft 银行透支 ]mgpd}Y
B (55)bank reconciliation 银行存款调节表 Pf?15POg&B
B (56)bank statement 银行对账单 aygK$.wos
B (57)bankruptcy 破产 Kc#1H|'2N
B (58)basis of apportionment 分摊基础 f&RjvVP?s
B (59)batch 批量 UI
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B (60)batch costing 分批成本计算
M=SrZ,W
B (61)beta factor B(市场)风险因素 WN#2<XjG
B (62)bill 账单 ra_v+HR7
B (63)bill of exchange 汇票 In+2~Jw/2!
B (64)bill of landing 提单 3TS:H1n
B (65)bill of materials 用料预计单 Gi2Fjq/Y
B (66)bill payable 应付票据 IY
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B (67)bill receivable 应收票据 qElPYN*wF
B (68)bin card 存货记录卡 jpTk@
B (69)bonus 红利 Kxz|0l
B (70)book-keeping 薄记 ;cp||uO
B (71)Boston classification 波士顿分类 x~{W(;`!
B (72)breakeven chart 保本图 #uCfXJ-
B (73)breakeven point 保本点 "}H2dn2n
B (74)breaking-down time 复位时间 >B*zzj
B (75)budget 预算 02T'B&&~
B (76)budget center 预算中心 $+Z2q<UT
B (77)budget cost allowance 预算成本折让 6E^9>
B (78)budget manual 预算手册 V)ag ss w?
B (79)budget period 预算期间 FP*kA_z$
B (80)budgetary control 预算控制 J(=y$8xje
B (81)budgeted capacity 预算生产能力 .C ,dV7
B (82)burden 制造费用 wrK@1F9!
B (83)business center 经营中心 zqZ/z>Gf
B (84)business entity 营业个体 crSqbL
B (85)business unit 经营单位 bqx2lQf,_
B (86)buy-out management 管理性购买产权 BlcsDB =ka
B (87)by-product 副产品 |+>U91
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C (88)called-up share capital 催缴股本 s'IB{lJ9
C (89)capacity 生产能力 /g!Xe]S
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C (90)capacity ratios 生产能力比率 ;lhW6;oI'
C (91)capital 资本 JLjs`oqh
C (92)capital assets pricing model资本资产计价模式 bT|-G2g7Z
C (93)capital commitment 承诺资本 Sl%6F!
C (94)capital employed 已运用的资本 yMD0Tj5ZQ
C (95)capital expenditure 资本支出 \$F#bIjC
C (96)capital expenditureauthorization 资本支出核准 kX:1=+{xg
C (97)capital expenditure control 资本支出控制 tT]mMlKJ
C (98)capital expenditure proposal资本支出申请 RUVrX`u*(
C (99)capital funding planning 资本基金筹集计划 3v `@*
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C (100)capital gain 资本收益 K*4ib/'E a
C (101)capital investment appraisal资本投资评估 ,pQ[e$u1
C (102)capital maintenance 资本保全 n1PvZ~^3
C (103)capital resource planning 资本资源计划 nHp$5|r<
C (104)capital surplus 资本盈余 \%V !&
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C (105)capital turnover 资本周转率 Py/~Q-8p
C (106)card 记录卡 dNov= w
C (107)cash 现金 A0v@L6m-O
C (108)cash account 现金账户 j7NOYm5N
C (109)cash book 现金账薄 yF+mJ >kj
C (110)cash cow 金牛产品 DNyt_5j&:
C (111)cash flow 现金流量 ,wv>G]v
C (112)cash discounted 现金贴现 cjd-B:l
C (113)cash flow budget 现金流量预算 <54KWC86)J
C (114)cash flow statement 现金流量表 ej=}OH4
C (115)cash ledger 现金分类账 U!JmSP
C (116)cash limit 现金限额 2=1qmQE
C (117)CCA 现时成本会计 mC?}:WM@
C (118)center 中心 B[+b%a3
C (119)changeover time 变更时间 :7(d6gEL
C (120)chartered entity 特许经济个体 aOsc_5XDR;
C (121)cheque 支票 6KPjZC<
C (122)cheque register 支票登记薄 `49!di[
C (123)coin analysis 零钱分类
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C (124)classification 分类 iQLP~Z>,T
C (125)clock card 工时卡 8H8Q
C (126)code 代码 K2V?
[O#
C (127)commitment accounting 承诺确认会计 cHVu6I?h
C (128)common cost 共同成本 Rd5pLrr[0)
C (129)company limited byguarantee 有限担保责任公司 T|
R!Aw.
C (130)company limited shares 股份有限公司 uigzf^6,
C (131)competitive position 竞争能力状况 mD*!<<Sw
C (132)concept 概念 ` 1y @c"t
C (133)conglomerate 跨行业企业 Y|W#VyM-
C (134)consistency concept 一致性概念 :R$v7{1
C (135)consolidated accounts 合并报表 {>TAnb?n
C (136)consolidation accounting 合并会计 -B-HZ_
C (137)consortium 财团 ]+tO
C (138)contingency plan 应急计划 jW[EjhsH
C (139)contingent liabilities 或有负债 fWF!% |L
C (140)continuous operation 连续生产 'RNj5r
C (141)contra 抵消 l-Dg m
C (142)contract cost 合同成本 zgn`@y2
C (143)contract costing 合同成本计算 Qkw_9
C (144)contribution 贡献毛益 ?iHcY,
C (145)contribution centre 贡献中心 :r{W)(mm
C (146)contribution chart 贡献图 2|`Mb~E;
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 s9fEx-!y
C (148)contribution to salesration 贡献毛益对销售比率 4FKgp|Y0
C (149)control 控制 %%h.`p1
C (150)control account 控制帐户 'gsO}xj
C (151)control limits 控制限度 A-$C6q
C (152)controllability concept 可控制概念 n-<`Z NMU
C (153)controllable cost 可控制成本 0$U\H>r
C (154)conversion cost 加工成本 H
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 $d&7q5[
C (156)corporate appraisal 公司评估 Y'R/|:YL@
C (157)corporate planning 公司计划 y'JJ#7O=
C (158)corporate social reporting 公司社会报告 th0>u.hJ
C (159)corporation 股份公司 -;i:bE
C (160)cost 成本 !L/.[:X
C (161)cost account 成本帐户 d/YQ6oKU
C (162)cost accounting 成本会计 #ZHKq7
C (163)cost accounting manual 成本手册 QPvWdjf#mM
C (164)cost accounts calendar 成本报表的日历时间 _LWMz=U=J/
C (165)cost adjustment 成本调整 '}F9f?
C (166)cost allocation 成本分配 C?6q]k]r
C (167)cost apportionment 成本分摊 X[?E{[@Z
C (168)cost attribution 成本归属 EFu>
C (169)cost audit 成本审计 Us>
C (170)cost behaviour 成本性态 :
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C (171)cost benefit analysis 成本效益分析 F^=y+}]=
C (172)cost center 成本中心 90wnwz
C (173)cost driver 成本动因