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注会《审计》英语常用词汇 _M4v1Hr48
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1.audit 审计 f(MHU
2.attestation 鉴证 -/7=\kao%
3.credibility 可信赖程度 ]4Yb$e`
4.audit of financial statements 财务报表审计 a1sLRqo8
5.agreed-upon procedures 执行商定程序 E9*?G4P{l
6.high levels of assurance 高水平保证 l
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7.compilation 编制 9X&qdA/q
8.reliability 可靠性 AdS_-Cm
9.relevance 相关性 xr3PO?:
10.professional skepticism 职业谨慎 #cF8)GC
11.objectivity 客观性 Py0i%pZ
12. professional competence 专业胜任能力 4k?JxA)
13.Senior/CPA-in-charge 项目经理 5%aKlx9^#
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 LmdV@gR
16.the client 委托人 Q
pc^qP^-
17.change CPA 更换注册会计师 2DqHqq9m
18.the existing CPA 现任注册会计师 WK)k -A^q
19.the successor CPA 后任注册会计师 RIqxM
20.the preceding CPA前任注册会计师 Q/`o6xv
21.issue the audit report 出具审计报告 QAnf
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22.expert 专家 dQ~"b
=
23.the board of directors 董事会 k*6eZ 7
24.knowledge of the entity‘ s business 了解被审计单位情况 [a*>@IR
25.assess material misstatement risks评估重大错报风险 &r%^wfp
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E_uH'E
27.a general knowledge of —— 初步了解―――的情况 R$m
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28.a more knowledge of—— 进一步了解的情况 V+ ~2q=
29.the prior year‘s working papers 以前年度工作底稿 G.ARu-2's
30.minutes of meeting 会议纪要 I[IQFka}
31.business risks 经营风险 F(fr,m3
32.appropriateness 适当性 rL/7wa
33.accounting estimate 会计估计 mBkQ
8e
34.management representations 管理层声明 ]@T `qR
35.going concern assumption 持续经营假设 QD VA*6F
36.audit plan 审计计划 #l%
\}OC
37.significant audit areas 重点审计领域 ?o'arxCxZn
38.error 错误 %=
;K>D
39.fraud舞弊 KCT"a:\
40.modified or additional procedures 修改或追加审计程序 +NMSvu_?
41.misappropriation of assets 侵占资产 |i}g7
42.transactions without substance 虚假交易 8_$2aqr
43.unusual pressures 异常压力 JN-8\L
44.the suspected noncompliance 涉嫌存在违法行为 4DM|OL`w
45.materialiy 重要性 -7VV5W
46.exceed the materiality level 超过重要性水平 ~'\u:Imuo
47.approach the materiality level 接近重要性水平 <$6E r
48.an acceptably low level 可接受水平 n:)Y'52}
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~
mo`
50.misstatements or omissions 错报或漏报 p5t#d)
51.aggregate 总计 %b4(wn?n:B
52.subsequent events 期后事项 r_RTtS#
53.adjust the financial statements 调整财务报表 b#j5fEY
54.perform additional audit procedures 实施追加的审计程序 %d\+(:uu/
55.audit risk 审计风险
[+7X&B
56.detection risk 检查风险 (W/UR9x)|d
57.inappropriate audit opinion 不适当的审计意见 Ap9wH[H
58.material misstatement 重大的错报 Fa^]\:
59.tolerable misstatement 可容忍错报 Jl,x~d
60.the acceptable level of detection risk 可接受的检查风险 nE%qm -
61.assessed level of material misstatement risk 重大错报风险的评估水平 <L#r6y~H
62.simall business 小规模企业 3iL&;D
63.accounting system 会计系统 gcF><i6
64.test of control 控制测试 ;H|M)z#[Z
65.walk-through test 穿行测试 .Dxrc
66.communication 沟通 eA^|B zU
67.flow chart 流程图 9DKB+K.1
68.reperformance of internal control 重新执行 !Ve3:OZ.nO
69.audit evidence 审计证据 \
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70.substantive procedures 实质性程序 a8c]B/
71.assertions 认定 sxa
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72.esistence 存在 K#m o+n5-;
73.occurrence 发生 6E4 L4Vb
74.completeness 完整性 &>t1A5
75.rights and obligations 权利和义务 F\<i>LWT'
76.valuation and allocation 计价和分摊 DO{4n1-U
77.cutoff 截止 "ET"dMxU
78.accuracy 准确性 [wYQP6Cyy
79.classification 分类 .1}(Bywm5
80.inspection 检查 j
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81.supervision of counting 监盘 cXH?'q'vZ
82.observation 观察 H>9$L~
83.confirmation 函证 .?NAq[H%
84.computation 计算 9Ua@-
85.analytical procedures 分析程序 }"tYb6*
86.vouch 核对 !1 R
87.trace 追查 ~=*_I4,+r
88.audit sampling 审计抽样 ')<$AMy1
89.error 误差 ;Yj&
7k1
90.expected error 预期误差 @B7;
91.population 总体 r>$jMo.S"
92.sampling risk 抽样风险 ~4XJ" d3L
93.non- sampling risk 非抽样风险 <%qbU-
94.sampling unit 抽样单位 "%,zB_ng\<
95.statistical sampling 统计抽样 @zsr.d6Q
96.tolerable error 可容忍误差 <9\_b6
97.the risk of under reliance 信赖不足风险 P1T LH2)
98.the risk of over reliance 信赖过度风险 _Xsn1
99.the risk of incorrect rejection 误拒风险 B quyPG"
100. the risk of incorrect acceptance 误受风险 >
'Y] C\
101.working trial balance 试算平衡表 < g6
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102.index and cross-referencing 索引和交叉索引 e0v&wSi
103.cash receipt 现金收入 OwSr`2'9
104.cash disbursement 现金支出 bL
swq
105.bank statement 银行对账单 8Vl!&j0s^
106.bank reconciliation 银行存款余额调节表 zVl(?b&CF
107.balance sheet date 资产负债表日 xqbI~jV#
108.net realizable value 可变现净值 /x0zZ+}V
109.storeroom 仓库 pg4M$;ED
110.sale invoice 销售发票 j%[|XfM
111.price list 价目表 Vwm\a]s
112.positive confirmation request 积极式询证函 rb`C:#j{J
113.negative confirmation request 消极式询证函 lYQcQ*-
114.purchase requisition 请购单 L_ 8C=MS
115.receiving report 验收报告 7F)HAbIS
116.gross margin 毛利 !Aj_r^[X`
117.manufacturing overhead 制造费用 42Kzdo|}
118.material requisition 领料单 uh:
119.inventory-taking 存货盘点 IF5+&O
120.bond certificate 债券 ZuBVq
121.stock certificate 股票 -PEpy3dMY
122.audit report 审计报告 PuUqWW'^
123.entity 被审计单位 UL"JwqD
124.addressee of the audit report 审计报告的收件人 PS(LD4mD
125.unqualified opinion 无保留意见 MFE~b
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126.qualified opinion 保留意见 Ji%T|KR_
127.disclaimer of opinion 无法表示意见 Fc 5g~T
128.adverse opinion 否定意见 BE%#4c
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A (1)ABC 作业基础成本计算 ~[ve?51
A (2)absorbed overhead 已吸收制造费用 Y,>])R[4
A (3)absorption costing 吸收成本计算 RX7,z.9@'O
A (4)account 账户,报表 |_!xA/_U'T
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 'T+3tGCy+
A (7)accounting valuation 会计计价 hj
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A (8)account sale 承销清单 9-}&znLZe
A (9)accountability concept 经营责任概念 urXM}^
A (10)accountancy 会计职业 o6B!ikz 8
A (11)accountant 会计师 V,
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A (12)accounting 会计 jr~76
A (13)agency cost 代理成本 pX6OhwkTK
A (14)accounting bases 会计基础 0r:8ni%cL
A (15)accounting manual 会计手册 ffuV$#
A (16)accounting period 会计期间 (_U&EX%
A (17)accounting policies 会计方针 xJc'tT6@
A (18)accounting rate of return 会计报酬率 qC`"<R=GX
A (19)accounting reference date 会计参照日 mIl^
A (20)accounting reference period 会计参照期间 MEq
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A (21)accrual concept 应计概念 o7]h;Zg5r
A (22)accrual expenses 应计费用 .`xcR]PQ
A (23)acid test ration 速动比率(酸性测试比率) V`@@ufU}
A (24)acquisition 购置 4y%N(^
A (25)acquisition accounting 收购会计 <<4G GO
A (26)activity based accounting 作业基础成本计算 2 B5kpmH:
A (27)adjusting events 调整事项 N \A)P
A (28)administrative expenses 行政管理费 b>I -4
A (29)advice note 发货通知 i"sVk8+o!
A (30)amortization 摊销 I:AlM?
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 d3^LalAp
A (33)annual report and accounts 年度报告和报表 8l;0)`PU
A (34)appraisal cost 检验成本 0+cRUH9Ew
A (35)appropriation account 盈余分配账户 GD~3RnGQ{
A (36)articles of association 公司章程细则 4/Ok/I
A (37)assets 资产 iK=H9j
A (38)assets cover 资产保障 .+{nfmc,c
A (39)asset value per share 每股资产价值 t2tH%%Rs
A (40)associated company 联营公司 &$vDC M4
A (41)attainable standard 可达标准 X o{Ce%L
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A (42)attributable profit 可归属利润 fN8A'p[
A (43)audit 审计 Y:*mAv;&
A (44)audit report 审计报告 VY~WkSi[<
A (45)auditing standards 审计准则 .t7D/_
A (46)authorized share capital 额定股本 NoZz3*j=
A (47)available hours 可用小时 l|j&w[c[Q0
A (48)avoidable costs 可避免成本 t(Iy[-
B (49)back-to-back loan 易币贷款 X-~Q
B (50)backflush accounting 倒退成本计算 oBKZ$&_h
B (51)bad debts 坏帐 EUUj-.dEN
B (52)bad debts ratio 坏帐比率 SZvw>=)a
B (53)bank charges 银行手续费 NjsP"
B (54)bank overdraft 银行透支 od?Q&'
A
B (55)bank reconciliation 银行存款调节表 lKH"PH7*_w
B (56)bank statement 银行对账单 sR?_ {rQ
B (57)bankruptcy 破产 -"!V&M
B (58)basis of apportionment 分摊基础 ] p'+
F
B (59)batch 批量 5
BcuLRId:
B (60)batch costing 分批成本计算 iT9cw`A^%
B (61)beta factor B(市场)风险因素 z9;vE7n!
B (62)bill 账单 pB?a5jpA
B (63)bill of exchange 汇票 k=nfo-h
B (64)bill of landing 提单 vAwFPqu
B (65)bill of materials 用料预计单 @YWfq$23
B (66)bill payable 应付票据 9c#9KCmc
B (67)bill receivable 应收票据 D95$
B (68)bin card 存货记录卡 R!}B^DVt
B (69)bonus 红利 e0>@Yp[Kd
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 Yg2z=&p-{"
B (72)breakeven chart 保本图 vk;>#yoox
B (73)breakeven point 保本点 .F)--%
B (74)breaking-down time 复位时间 +=u*!6S
B (75)budget 预算 Nk}Hvg*(
B (76)budget center 预算中心 UY%@i
B (77)budget cost allowance 预算成本折让 bs%]xf
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B (78)budget manual 预算手册 E3NYUHfZ
B (79)budget period 预算期间 Ob0=ZW`+&
B (80)budgetary control 预算控制 Q7c_;z_
B (81)budgeted capacity 预算生产能力 z-$?.?d
B (82)burden 制造费用 pMa 3R3a
B (83)business center 经营中心 gY*Cl1 Iz
B (84)business entity 营业个体 %,~; w0
B (85)business unit 经营单位 !dVcnK1
B (86)buy-out management 管理性购买产权 K%Q^2"Eb0
B (87)by-product 副产品 fVR ~PG0
C (88)called-up share capital 催缴股本 \UtUP#Y{t
C (89)capacity 生产能力 CAcnH
C (90)capacity ratios 生产能力比率 2Ni{wg"
C (91)capital 资本 *;"^b\f5_
C (92)capital assets pricing model资本资产计价模式 ']+H P9i$
C (93)capital commitment 承诺资本 ?:n{GK
C (94)capital employed 已运用的资本 9n8;eE08
C (95)capital expenditure 资本支出 B;1wnKdj
C (96)capital expenditureauthorization 资本支出核准 YhR?*Di
C (97)capital expenditure control 资本支出控制 |W:kzTT-T
C (98)capital expenditure proposal资本支出申请 r]0 o
C (99)capital funding planning 资本基金筹集计划 dVe3h.,[v
C (100)capital gain 资本收益 yFJ(b%7
C (101)capital investment appraisal资本投资评估 s8eiq`6\H}
C (102)capital maintenance 资本保全 u!L8Sv
C (103)capital resource planning 资本资源计划 vc^PXjX
C (104)capital surplus 资本盈余 R+!2 j
C (105)capital turnover 资本周转率 B*DH^";t
C (106)card 记录卡 mO> [kb"V'
C (107)cash 现金 #docBsHX&s
C (108)cash account 现金账户 (7Y :3
C (109)cash book 现金账薄 (T'inNbJe
C (110)cash cow 金牛产品 ]p0m6}B
C (111)cash flow 现金流量 G*J(4~Yw}
C (112)cash discounted 现金贴现 BLMcvK\9
C (113)cash flow budget 现金流量预算 TU[f"!z^
C (114)cash flow statement 现金流量表 _DJ0MR~3
C (115)cash ledger 现金分类账 \?qXscq
C (116)cash limit 现金限额 8eOQRC33
C (117)CCA 现时成本会计 ZTt%7K"L
C (118)center 中心 gfr``z=>O
C (119)changeover time 变更时间 w2$HP/90j
C (120)chartered entity 特许经济个体 <;U"D.'
C (121)cheque 支票 WNL3+
C (122)cheque register 支票登记薄 @}fnR(fS
C (123)coin analysis 零钱分类 Iun!rv
C (124)classification 分类 *+@/:$|U
C (125)clock card 工时卡 rt~X(S
C (126)code 代码 2sittP
C (127)commitment accounting 承诺确认会计 n]8_]0{qi
C (128)common cost 共同成本 )]qFI"B7
C (129)company limited byguarantee 有限担保责任公司 R
8Iac[N
C (130)company limited shares 股份有限公司 L~ 1Lv?
C (131)competitive position 竞争能力状况 cRU.
C (132)concept 概念
N?87Bd
C (133)conglomerate 跨行业企业 Ii[rM/sG
C (134)consistency concept 一致性概念 hj4A&`2
C (135)consolidated accounts 合并报表 =
b)q.2'#
C (136)consolidation accounting 合并会计 SB
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C (137)consortium 财团 /9GqEQsfM
C (138)contingency plan 应急计划 f#X`e'1
C (139)contingent liabilities 或有负债 k?xtZ,n{s
C (140)continuous operation 连续生产 \uanQ|Nu
C (141)contra 抵消 ""WZpaw
C (142)contract cost 合同成本 n\cP17dr
C (143)contract costing 合同成本计算 OpH9sBnA
C (144)contribution 贡献毛益 lfI[r|
C (145)contribution centre 贡献中心 Ho"FB|e
C (146)contribution chart 贡献图 IOmIkx&`GP
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 #c!(97l6o
C (148)contribution to salesration 贡献毛益对销售比率 BY\p?79
C (149)control 控制 sDbALAp
+
C (150)control account 控制帐户 H56e#:[$
C (151)control limits 控制限度 &ul9N)A
C (152)controllability concept 可控制概念 =BGc@:2
C (153)controllable cost 可控制成本 RbrvY
C (154)conversion cost 加工成本 possM'vC
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ^5;Y
C (156)corporate appraisal 公司评估 ;#Mq=Fr-SG
C (157)corporate planning 公司计划 z*9/ "M
C (158)corporate social reporting 公司社会报告 X
.272q<.
C (159)corporation 股份公司 T>?sPq
C (160)cost 成本 /6S/a*`<X
C (161)cost account 成本帐户 8{d`N|k
C (162)cost accounting 成本会计 1 1p\
z
C (163)cost accounting manual 成本手册 W
tzV|e,
C (164)cost accounts calendar 成本报表的日历时间 H!45w;,I
C (165)cost adjustment 成本调整 aMz%H|/$
C (166)cost allocation 成本分配 /pyKTZ|
C (167)cost apportionment 成本分摊 m?M(79u[
C (168)cost attribution 成本归属 sO(K po9jq
C (169)cost audit 成本审计 {b#c0>.8-
C (170)cost behaviour 成本性态 %@BQv4oJ
C (171)cost benefit analysis 成本效益分析 ec]ksw6T+
C (172)cost center 成本中心
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C (173)cost driver 成本动因