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注会《审计》英语常用词汇 K`|%-k+D
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1.audit 审计 ,+0#.Ns$
2.attestation 鉴证 vrr&Ve
3.credibility 可信赖程度 "bI'XaSv
4.audit of financial statements 财务报表审计 >/,7j:X
5.agreed-upon procedures 执行商定程序 T%GdvtmS>
6.high levels of assurance 高水平保证 X,m6#vLK2
7.compilation 编制 pLB~{5u>;-
8.reliability 可靠性 cg16|
9.relevance 相关性 MHh>~Y(h
10.professional skepticism 职业谨慎 I[mlQmwsL.
11.objectivity 客观性 p.(8e kh
12. professional competence 专业胜任能力 q J)[2:.G
13.Senior/CPA-in-charge 项目经理 5F#Q1gP-
14.audit engagement letter 业务约定书 ZE+VLV v
15.recurring audit 连续审计 HYd&.*41rE
16.the client 委托人 FW](GWp`:
17.change CPA 更换注册会计师 CCZ'(Tkq
18.the existing CPA 现任注册会计师 zcF`Z{&+
19.the successor CPA 后任注册会计师 60
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20.the preceding CPA前任注册会计师 P?- #d\qi
21.issue the audit report 出具审计报告 vuL;P"F4&
22.expert 专家 tOQ2947zk
23.the board of directors 董事会 5u(,g1s}UZ
24.knowledge of the entity‘ s business 了解被审计单位情况 *V@>E2@
25.assess material misstatement risks评估重大错报风险 uc>u=kEue
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 ${(c`X
27.a general knowledge of —— 初步了解―――的情况 O$<m(~[S
28.a more knowledge of—— 进一步了解的情况 1y
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29.the prior year‘s working papers 以前年度工作底稿 '@~\(SH
30.minutes of meeting 会议纪要 ]yc&ffe%
31.business risks 经营风险 ,;RAPT4
32.appropriateness 适当性 HF(pC7/a:
33.accounting estimate 会计估计 %}T' 3
34.management representations 管理层声明 -&L(0?*qo
35.going concern assumption 持续经营假设 0l.\KF
36.audit plan 审计计划 T7F )'Mx<
37.significant audit areas 重点审计领域 h'Gs$o7#P
38.error 错误 eouxNw}F1
39.fraud舞弊 9j[lr${A
40.modified or additional procedures 修改或追加审计程序 28/At
41.misappropriation of assets 侵占资产 F 7v 1rf]
42.transactions without substance 虚假交易 eSAB :L,K
43.unusual pressures 异常压力 d A[MjOd3
44.the suspected noncompliance 涉嫌存在违法行为 I.C,y\
45.materialiy 重要性 dm;C @.ML
46.exceed the materiality level 超过重要性水平 }f/xMp-Y
47.approach the materiality level 接近重要性水平 PWavq?SR
48.an acceptably low level 可接受水平 qFqK.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 puv/+!q
50.misstatements or omissions 错报或漏报 ?^y!}(
51.aggregate 总计 x
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52.subsequent events 期后事项 @51
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53.adjust the financial statements 调整财务报表 m%?+;V
54.perform additional audit procedures 实施追加的审计程序 3Ryae/Nk
55.audit risk 审计风险 J5i$D0K[
56.detection risk 检查风险 A>0wqT
57.inappropriate audit opinion 不适当的审计意见 Ub>Pl,~'
58.material misstatement 重大的错报 !(%^Tg=
59.tolerable misstatement 可容忍错报 1[?
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60.the acceptable level of detection risk 可接受的检查风险 z8MKGM
61.assessed level of material misstatement risk 重大错报风险的评估水平 28u3B2\$
62.simall business 小规模企业 ,WvCslZ
63.accounting system 会计系统
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64.test of control 控制测试 =N,ahq
65.walk-through test 穿行测试 *x0nAo_n
66.communication 沟通 >q+q];=(
67.flow chart 流程图
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68.reperformance of internal control 重新执行 EZN38T
69.audit evidence 审计证据 \A~r~
70.substantive procedures 实质性程序 8w 2$H
71.assertions 认定 ZUkrJ'
72.esistence 存在 y2_^lW%
73.occurrence 发生 Or({|S9d2
74.completeness 完整性 }3^b1D>2O
75.rights and obligations 权利和义务 KNI* :
76.valuation and allocation 计价和分摊 {c#{dT
77.cutoff 截止 <B3v4f
78.accuracy 准确性 f:w#r.]
79.classification 分类 != @U~X|cu
80.inspection 检查 P&6hk6#
81.supervision of counting 监盘 F:3*i^ L
82.observation 观察 bVLuv`A/
83.confirmation 函证 J|'e.1v
84.computation 计算 lZ
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85.analytical procedures 分析程序 o%~PWA*Qp
86.vouch 核对 JGLjx
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87.trace 追查 TgDx3U[
88.audit sampling 审计抽样 l^LYSZg'R8
89.error 误差 rM{3]v{~
90.expected error 预期误差 P7X':
91.population 总体 z~Ec *
92.sampling risk 抽样风险 ]j^V5y"
93.non- sampling risk 非抽样风险 RhL!Zz
94.sampling unit 抽样单位 Pc{0Js5VzE
95.statistical sampling 统计抽样 |afzW=8'
96.tolerable error 可容忍误差 ZRD@8'1p
97.the risk of under reliance 信赖不足风险 "Z\^dR
98.the risk of over reliance 信赖过度风险 CO)BF%?B
99.the risk of incorrect rejection 误拒风险 S8 zc1!
100. the risk of incorrect acceptance 误受风险 vWGjc2_
101.working trial balance 试算平衡表 kS\A_"bc
102.index and cross-referencing 索引和交叉索引 7aV(tMzd
103.cash receipt 现金收入 Msk^H7
104.cash disbursement 现金支出 FHoY=fCI
105.bank statement 银行对账单 #]vy`rv
106.bank reconciliation 银行存款余额调节表 _&]B
107.balance sheet date 资产负债表日 yv2&K=rZp
108.net realizable value 可变现净值 %wc=Mf
109.storeroom 仓库
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110.sale invoice 销售发票 5os(.
111.price list 价目表 6)@Y 41H]C
112.positive confirmation request 积极式询证函 Em(&cra
113.negative confirmation request 消极式询证函 [|:kS
114.purchase requisition 请购单 cTq}H_hC
115.receiving report 验收报告 '`+GC9VG
116.gross margin 毛利 ne~=^IRB
117.manufacturing overhead 制造费用 bPe|/wp
118.material requisition 领料单 e
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119.inventory-taking 存货盘点 Y NRorE
120.bond certificate 债券 :X66[V&eH
121.stock certificate 股票 NrNxI'MG
122.audit report 审计报告 M^e;WY@ D
123.entity 被审计单位 2G(RQ\Ro*
124.addressee of the audit report 审计报告的收件人 KA"D2j9wn
125.unqualified opinion 无保留意见 `Dn"<-9:
126.qualified opinion 保留意见 &idPO{G
127.disclaimer of opinion 无法表示意见 Kt 0
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128.adverse opinion 否定意见 YhZmyYamE
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A (1)ABC 作业基础成本计算 (b]r_|'
A (2)absorbed overhead 已吸收制造费用 7e`ylnP!
A (3)absorption costing 吸收成本计算 8
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A (4)account 账户,报表 l<89[{9o
A (5)accounting postulate 会计假设 3~r>G
A (6)accounting series release 会计公告文件 i8kyYMPP
A (7)accounting valuation 会计计价 ?xb4y=P7
A (8)account sale 承销清单 npJyVh47
A (9)accountability concept 经营责任概念 E\X:VQ9
A (10)accountancy 会计职业 G<8d=}
A (11)accountant 会计师 F/QRgXV
A (12)accounting 会计 $O)fHD'
A (13)agency cost 代理成本 0fpxr`
A (14)accounting bases 会计基础 a%fMf[Fu
A (15)accounting manual 会计手册 AwC"c '
A (16)accounting period 会计期间 {FrcpcrQa
A (17)accounting policies 会计方针 p1O[QQ|
A (18)accounting rate of return 会计报酬率 $?e_
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A (19)accounting reference date 会计参照日 5i$iUDuT>(
A (20)accounting reference period 会计参照期间 (PM!{u=
A (21)accrual concept 应计概念 ]{/1F:bcQ
A (22)accrual expenses 应计费用 qkLp8/G>pO
A (23)acid test ration 速动比率(酸性测试比率) ^1b/Y8&8A
A (24)acquisition 购置 Q)$RE{*-
A (25)acquisition accounting 收购会计 "E6*.EtTN#
A (26)activity based accounting 作业基础成本计算 _tJm0z!
A (27)adjusting events 调整事项 I|SQhbi
A (28)administrative expenses 行政管理费 "P@jr{zvMd
A (29)advice note 发货通知 %#zqZ|q
A (30)amortization 摊销 1dl@2CVS
A (31)analytical review 分析性检查 `F^~*FnR,B
A (32)annual equivalent cost 年度等量成本法 4$wn8!x2|
A (33)annual report and accounts 年度报告和报表 lo!.%PP|
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 T=kR!Gx
A (36)articles of association 公司章程细则 A\1X- Mm
A (37)assets 资产 ):c)$$dn
A (38)assets cover 资产保障 Hkv4^|
A (39)asset value per share 每股资产价值 [
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A (40)associated company 联营公司 n'42CE
A (41)attainable standard 可达标准 XuY#EJbZ
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A (42)attributable profit 可归属利润 o-f;$]yp>
A (43)audit 审计
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A (44)audit report 审计报告 KH~o0 W
A (45)auditing standards 审计准则 j-R9=vB2
A (46)authorized share capital 额定股本 $1F$3"k
A (47)available hours 可用小时 lO>9Q]S<
A (48)avoidable costs 可避免成本 [ 1$p}x
B (49)back-to-back loan 易币贷款 j$5S_]2
B (50)backflush accounting 倒退成本计算 qpCNvhi
B (51)bad debts 坏帐 C;EC4n+s
B (52)bad debts ratio 坏帐比率 I_k!'zR[N
B (53)bank charges 银行手续费 \D<w:\P
B (54)bank overdraft 银行透支 /ta5d;@
B (55)bank reconciliation 银行存款调节表 ,*r}23
B (56)bank statement 银行对账单 }=fVO<Rv
B (57)bankruptcy 破产 NQdz]o
B (58)basis of apportionment 分摊基础 _?YP0GpU
B (59)batch 批量 / p PSo
B (60)batch costing 分批成本计算 ?}tWI7KI
B (61)beta factor B(市场)风险因素 W|yFjE&dr
B (62)bill 账单 +pefk+
B (63)bill of exchange 汇票 T0Kjnzs
B (64)bill of landing 提单 YWXY4*G
B (65)bill of materials 用料预计单 ,1! ~@dhs
B (66)bill payable 应付票据 8F;f&&L"y
B (67)bill receivable 应收票据 ]w+n39da
B (68)bin card 存货记录卡 qIC9L"I
B (69)bonus 红利 I/H
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B (70)book-keeping 薄记 s;9>YV2at
B (71)Boston classification 波士顿分类 1\{_bUZ&
B (72)breakeven chart 保本图 Hx|<NS0}_
B (73)breakeven point 保本点 w~n7l97Pw
B (74)breaking-down time 复位时间 >cV^f6fH
B (75)budget 预算 O.HaEg/-
B (76)budget center 预算中心 0Gr ^#`
B (77)budget cost allowance 预算成本折让 $}TK,/W
B (78)budget manual 预算手册 p3L0
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B (79)budget period 预算期间 kYl')L6
B (80)budgetary control 预算控制 L
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B (81)budgeted capacity 预算生产能力 i"HENJyCb
B (82)burden 制造费用 j/Dc';,d.(
B (83)business center 经营中心 qVidubsW
B (84)business entity 营业个体 I.qP$ j
B (85)business unit 经营单位 yW!+:y_N_
B (86)buy-out management 管理性购买产权 K@0/iWm*
B (87)by-product 副产品 WbP
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C (88)called-up share capital 催缴股本 OZ9ud ]@\
C (89)capacity 生产能力 J
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C (90)capacity ratios 生产能力比率 =ll{M{0Q]!
C (91)capital 资本 5Y W.s
C (92)capital assets pricing model资本资产计价模式 4P(ysTuM
C (93)capital commitment 承诺资本 ?;c&5'7ct
C (94)capital employed 已运用的资本 ]JUb;B;Z
C (95)capital expenditure 资本支出 jr=>L:
C (96)capital expenditureauthorization 资本支出核准 Onqd2'%<
C (97)capital expenditure control 资本支出控制 @ a$HJ:
C (98)capital expenditure proposal资本支出申请 ER)<Twj
C (99)capital funding planning 资本基金筹集计划 F-g7*
C (100)capital gain 资本收益 yOQEF\
C (101)capital investment appraisal资本投资评估 `O'@TrI
C (102)capital maintenance 资本保全 3!OO_
C (103)capital resource planning 资本资源计划 </%n:<z4
C (104)capital surplus 资本盈余 yE80*C~d
C (105)capital turnover 资本周转率 &E{i#r)'T
C (106)card 记录卡 2o\GU
C (107)cash 现金 )HFl 0[vT
C (108)cash account 现金账户 {TWgR2?{C
C (109)cash book 现金账薄 Bp.z6x4
C (110)cash cow 金牛产品 Y unY'xY
C (111)cash flow 现金流量 !6 k{]v
C (112)cash discounted 现金贴现 9tt0_*UX
C (113)cash flow budget 现金流量预算 Z#i5=,Bk
C (114)cash flow statement 现金流量表 FX6*`
C (115)cash ledger 现金分类账 jcu
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C (116)cash limit 现金限额 q7VpKfA:M
C (117)CCA 现时成本会计 L+b"d3!G&%
C (118)center 中心 ?d?
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C (119)changeover time 变更时间 J6s55
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C (120)chartered entity 特许经济个体 -H;%1y$A-
C (121)cheque 支票 sXm
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C (122)cheque register 支票登记薄 u{/!BCKE
C (123)coin analysis 零钱分类 7LB#\2
C (124)classification 分类 lZq`,E_L
C (125)clock card 工时卡 *YhX6J1
C (126)code 代码 :2\H>^uV
C (127)commitment accounting 承诺确认会计 T&5dF9a
C (128)common cost 共同成本 @Qa)@'u
C (129)company limited byguarantee 有限担保责任公司 YnCWmlC
C (130)company limited shares 股份有限公司 5nhc|E)C
C (131)competitive position 竞争能力状况 N;.cZp2
C (132)concept 概念 BWz7m9T
C (133)conglomerate 跨行业企业 ,iUYsY
C (134)consistency concept 一致性概念 dE_I=v
C (135)consolidated accounts 合并报表 9kkYD
C (136)consolidation accounting 合并会计 09RJc3XE9
C (137)consortium 财团 ~
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C (138)contingency plan 应急计划 ?b&~(,A{
C (139)contingent liabilities 或有负债 4*<27
C (140)continuous operation 连续生产 g[W`4
C (141)contra 抵消 9=-!~_'1-
C (142)contract cost 合同成本 n<x NE%
C (143)contract costing 合同成本计算 ;zbF~5e
C (144)contribution 贡献毛益 :h|nV
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C (145)contribution centre 贡献中心 D-zqu~f`
C (146)contribution chart 贡献图 dB^')-wA
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]('isq,P
C (148)contribution to salesration 贡献毛益对销售比率 P9wx`x""k
C (149)control 控制 A#"AqNVWv
C (150)control account 控制帐户 u/D=&"tL
C (151)control limits 控制限度 mxpncM=q
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 05<MsxB"w
C (154)conversion cost 加工成本 qX(sx2TK
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 #hBDOXHPf
C (156)corporate appraisal 公司评估 ={a8=E!;
C (157)corporate planning 公司计划 p^LUyLG`
C (158)corporate social reporting 公司社会报告 Jk.Ec)w
C (159)corporation 股份公司 quB.A7~^=
C (160)cost 成本 );$L#XpB
C (161)cost account 成本帐户 tXocGM{6C
C (162)cost accounting 成本会计 4YVxRZ1[3
C (163)cost accounting manual 成本手册 (>
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C (164)cost accounts calendar 成本报表的日历时间 %rz.>4i)(
C (165)cost adjustment 成本调整 YdI|xu>0A^
C (166)cost allocation 成本分配 8bB'[gJ]{
C (167)cost apportionment 成本分摊 FafOd9>AO
C (168)cost attribution 成本归属 sQT0y(FW
C (169)cost audit 成本审计 C?Sy
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C (170)cost behaviour 成本性态 ]i=\5FH e
C (171)cost benefit analysis 成本效益分析 Xegg2.Kk
C (172)cost center 成本中心 V9 pKbX
C (173)cost driver 成本动因