,m{R
m0
G[>NP#P
注会《审计》英语常用词汇 (u &x.J
7FE36Ub9
i"<W6
1.audit 审计 ~2Wus8X-
2.attestation 鉴证 N0p6xg~
3.credibility 可信赖程度 p}QDX*/sSu
4.audit of financial statements 财务报表审计 <iky
~iE
5.agreed-upon procedures 执行商定程序 yUnV%@.
6.high levels of assurance 高水平保证
Y!L-5|G
7.compilation 编制 TLsF c^X
8.reliability 可靠性 ;z4J)qw
9.relevance 相关性 G=zNZ
10.professional skepticism 职业谨慎 _^&
q,S
11.objectivity 客观性 8{ZTHY-
12. professional competence 专业胜任能力 86{>X5 +
13.Senior/CPA-in-charge 项目经理 *\XOQWrF
14.audit engagement letter 业务约定书 $E@n;0P
15.recurring audit 连续审计 #+ch
16.the client 委托人 ~P'.R.e
17.change CPA 更换注册会计师 jC'h54,Mr
18.the existing CPA 现任注册会计师 un 5r9
19.the successor CPA 后任注册会计师 \ivxi<
SR
20.the preceding CPA前任注册会计师 ;M.Q=#;E
21.issue the audit report 出具审计报告 !i torSl
22.expert 专家 K
) }1;
23.the board of directors 董事会 6bPxEILm
24.knowledge of the entity‘ s business 了解被审计单位情况 ZPH_s^
25.assess material misstatement risks评估重大错报风险 ;O}%SCF7
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 \8xSfe
27.a general knowledge of —— 初步了解―――的情况 I(*3n"
28.a more knowledge of—— 进一步了解的情况 r.eK;
29.the prior year‘s working papers 以前年度工作底稿 :GIBB=D9
30.minutes of meeting 会议纪要 DO(};R%=
31.business risks 经营风险 4H6Fq*W{k
32.appropriateness 适当性 )jOa!E"
33.accounting estimate 会计估计 4;AF\De
34.management representations 管理层声明 f- XUto
35.going concern assumption 持续经营假设 1L!;lP2
36.audit plan 审计计划 Po)U!5Tm
37.significant audit areas 重点审计领域 56)!&MF
38.error 错误 8H4NNj Oy
39.fraud舞弊 :Dty([
40.modified or additional procedures 修改或追加审计程序 AJ}FHym_ZQ
41.misappropriation of assets 侵占资产 dNgA C){w
42.transactions without substance 虚假交易 s>/Xb2\
43.unusual pressures 异常压力 yn\c;Z
44.the suspected noncompliance 涉嫌存在违法行为 &?R/6"J
45.materialiy 重要性 vcFR Td
46.exceed the materiality level 超过重要性水平 _p6r5Y
47.approach the materiality level 接近重要性水平 xeFx!$3
48.an acceptably low level 可接受水平 \}Am]Y/ w
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 HF*0
50.misstatements or omissions 错报或漏报 EsKgS\`RZ
51.aggregate 总计 sMMOZ'bT
52.subsequent events 期后事项 D\_nqx9O
53.adjust the financial statements 调整财务报表 W On<;'}M&
54.perform additional audit procedures 实施追加的审计程序 "Ol:ni1
55.audit risk 审计风险 SEM?vQ
0"}
56.detection risk 检查风险 Da 7(jA+
57.inappropriate audit opinion 不适当的审计意见 iHhdoY[]
58.material misstatement 重大的错报 &9flNoNR9
59.tolerable misstatement 可容忍错报 U3N
d\b'0
60.the acceptable level of detection risk 可接受的检查风险 $_F_%m"\
61.assessed level of material misstatement risk 重大错报风险的评估水平 rNk'W, FU
62.simall business 小规模企业 r<ww%2HTS
63.accounting system 会计系统 >
'=QBW
64.test of control 控制测试 #ELeW3
S}
65.walk-through test 穿行测试 %nkP" Z#
66.communication 沟通 * F%1
~
67.flow chart 流程图 :2KHiT5
68.reperformance of internal control 重新执行 `/[5/%
69.audit evidence 审计证据 W+a/>U
70.substantive procedures 实质性程序 |p/*OFC6
71.assertions 认定 q%x i>H.:{
72.esistence 存在 +A?P 4}
73.occurrence 发生 C_N|o|dX
74.completeness 完整性 )>1}I_1j)
75.rights and obligations 权利和义务 ]t)N3n6Bc
76.valuation and allocation 计价和分摊 F:m6Mf7L
77.cutoff 截止 Zy+ERaF|]
78.accuracy 准确性 F{jxs/~
79.classification 分类 |^-D&C(Eu
80.inspection 检查 4"@;.C""
81.supervision of counting 监盘 rhkKK_
82.observation 观察 y^ skE{
83.confirmation 函证 zH~P-MqC
84.computation 计算 9;LjM ~Ct
85.analytical procedures 分析程序 B/l^=u+-
86.vouch 核对 ei4LE
XQ16
87.trace 追查 1 |{s8[;8
88.audit sampling 审计抽样 `R2Iw
I&
89.error 误差 ;J|t-$Z
90.expected error 预期误差 b[:,p?:@
91.population 总体 _h<rVcl!wX
92.sampling risk 抽样风险 BX$<5S@
93.non- sampling risk 非抽样风险 ^>E>\uz0v
94.sampling unit 抽样单位 Q`*U U82!
95.statistical sampling 统计抽样 KD A8x W
96.tolerable error 可容忍误差 ;+\h$
97.the risk of under reliance 信赖不足风险 #Gi`s?
98.the risk of over reliance 信赖过度风险 SY5}Bu#
99.the risk of incorrect rejection 误拒风险 68P'<|u?
100. the risk of incorrect acceptance 误受风险 .hH_1Mo8
101.working trial balance 试算平衡表 l 8?C[,K%
102.index and cross-referencing 索引和交叉索引 [KBa=3>{
103.cash receipt 现金收入 :!s7B|_U
104.cash disbursement 现金支出 BlpyE[h
T
105.bank statement 银行对账单 a2.6S./
106.bank reconciliation 银行存款余额调节表 I8!>7`L
107.balance sheet date 资产负债表日 0p.MH~mx
108.net realizable value 可变现净值 OB9E30
109.storeroom 仓库 F)~>4>hPr
110.sale invoice 销售发票 mTsyVji8
111.price list 价目表 [<,7LG<
112.positive confirmation request 积极式询证函 _'w:Sx?d7
113.negative confirmation request 消极式询证函 MH)V=xU|)
114.purchase requisition 请购单 />E
ILPPb
115.receiving report 验收报告 odca?
116.gross margin 毛利 ! $mY.uu
117.manufacturing overhead 制造费用 +pgHCzwJE
118.material requisition 领料单 h._eP.W `
119.inventory-taking 存货盘点 JYj*.Q0
120.bond certificate 债券 )U|V |yem'
121.stock certificate 股票 <xSh13<
122.audit report 审计报告 g"" 1\rc=
123.entity 被审计单位 f|(9+~K/7&
124.addressee of the audit report 审计报告的收件人 -3yK>\y=|
125.unqualified opinion 无保留意见 &Ih }"
126.qualified opinion 保留意见 7*{l\^ism;
127.disclaimer of opinion 无法表示意见 3r#['UmT
128.adverse opinion 否定意见 t0fgG/f'
Q\s+w){f%
A (1)ABC 作业基础成本计算 G9-ETj}
A (2)absorbed overhead 已吸收制造费用 '^m'r+B"
A (3)absorption costing 吸收成本计算 r'nPP6`
A (4)account 账户,报表 7:F0?l*
A (5)accounting postulate 会计假设 F&uiI;+zJ
A (6)accounting series release 会计公告文件 P9m
A (7)accounting valuation 会计计价 LhKbZoPp
A (8)account sale 承销清单
;UXV!8SM
A (9)accountability concept 经营责任概念 .n+
;&5
A (10)accountancy 会计职业 VDOC>
A (11)accountant 会计师 f_PH
?
A (12)accounting 会计 l[_antokn
A (13)agency cost 代理成本 B.4e4%BBS
A (14)accounting bases 会计基础 3mofp`e
A (15)accounting manual 会计手册 >"1EN5W
A (16)accounting period 会计期间 UTE6U6
A (17)accounting policies 会计方针 5JaLE5-
A (18)accounting rate of return 会计报酬率 h-"q <eY"
A (19)accounting reference date 会计参照日 $k)K}U
A (20)accounting reference period 会计参照期间 W=EcbH9/.)
A (21)accrual concept 应计概念 ~D
5FnN9
A (22)accrual expenses 应计费用 IT= y+
A (23)acid test ration 速动比率(酸性测试比率) &Y@),S9
A (24)acquisition 购置 Y?1T
XsvF
A (25)acquisition accounting 收购会计 clyp0`,7
A (26)activity based accounting 作业基础成本计算 E>
pr})^w
A (27)adjusting events 调整事项 v+x rnz
A (28)administrative expenses 行政管理费 `D=OEc
A (29)advice note 发货通知 ~pp<
T
A (30)amortization 摊销 .9Oj+:n
A (31)analytical review 分析性检查 \C~6
'
A (32)annual equivalent cost 年度等量成本法 &+02Sn3A
A (33)annual report and accounts 年度报告和报表 ,F->*=
A (34)appraisal cost 检验成本 03)irq% l;
A (35)appropriation account 盈余分配账户 KM)MUPr
A (36)articles of association 公司章程细则 j<)$ [v6
A (37)assets 资产 ~sn3_6{
A (38)assets cover 资产保障 uP
cx6X3]
A (39)asset value per share 每股资产价值 <(TAA15Xol
A (40)associated company 联营公司 J
?aJa
A (41)attainable standard 可达标准 F$4=7Njv
`K0.6i [p
A (42)attributable profit 可归属利润 ]U~{?K'g@j
A (43)audit 审计 x])j]k
A (44)audit report 审计报告 /g*_dH)=
A (45)auditing standards 审计准则 }8l+Jd3"
A (46)authorized share capital 额定股本 2\.23
A (47)available hours 可用小时 %.Btf3y~
A (48)avoidable costs 可避免成本 h*KDZ+{)
B (49)back-to-back loan 易币贷款 c]VK%zl
B (50)backflush accounting 倒退成本计算 27[e0 j
B (51)bad debts 坏帐 BQUYT/$(
B (52)bad debts ratio 坏帐比率 f#AuZ]h
B (53)bank charges 银行手续费 ER-Xd9R
B (54)bank overdraft 银行透支 'bZw-t!M@
B (55)bank reconciliation 银行存款调节表
h8p{
B (56)bank statement 银行对账单 COW
lsca
B (57)bankruptcy 破产 ~7j-OWz9
B (58)basis of apportionment 分摊基础 }Gb^%1%M
B (59)batch 批量
n}b/9
B (60)batch costing 分批成本计算 qooTRqc#,
B (61)beta factor B(市场)风险因素 VIGLl'8p
B (62)bill 账单 @
>'Wiq!
B (63)bill of exchange 汇票 hC{2LLu;n
B (64)bill of landing 提单 .AX%6+o
B (65)bill of materials 用料预计单 S+6YD0
B (66)bill payable 应付票据 g&B7Y|Es
B (67)bill receivable 应收票据 [Z'4YXS
B (68)bin card 存货记录卡 aB G*
B (69)bonus 红利 4E!Pxjl 3a
B (70)book-keeping 薄记 >d
.|I&
B (71)Boston classification 波士顿分类 xzMpT ZQ
B (72)breakeven chart 保本图 nWYfe-zQxg
B (73)breakeven point 保本点 nx`W!|g$`
B (74)breaking-down time 复位时间 {hO|{vz
B (75)budget 预算 2&s(:=
B (76)budget center 预算中心 jMR9E@>~E
B (77)budget cost allowance 预算成本折让
*x#5S.i1
B (78)budget manual 预算手册 )i39'0a
B (79)budget period 预算期间 e6jdSn
B (80)budgetary control 预算控制 2"xhFxoD7
B (81)budgeted capacity 预算生产能力 _6n za)OFH
B (82)burden 制造费用 ByWad@-6i
B (83)business center 经营中心 Z'^.H3YvL
B (84)business entity 营业个体 hZe9 Y?)
B (85)business unit 经营单位 H lFVc
B (86)buy-out management 管理性购买产权 A}pe>ja
B (87)by-product 副产品 w+%p4VkA<r
C (88)called-up share capital 催缴股本 aeLIs SEx
C (89)capacity 生产能力 R*dXbI&,e
C (90)capacity ratios 生产能力比率 z;YX2G/{
C (91)capital 资本 iu+H+_
C (92)capital assets pricing model资本资产计价模式 .$G^c
C (93)capital commitment 承诺资本 .b*-GWx
C (94)capital employed 已运用的资本 VJgf,
5 (N
C (95)capital expenditure 资本支出 nM$-L.dG
C (96)capital expenditureauthorization 资本支出核准 W89J]#v
)k
C (97)capital expenditure control 资本支出控制 b;mpZ|T.
C (98)capital expenditure proposal资本支出申请 NlG!_D"(y
C (99)capital funding planning 资本基金筹集计划 \gZjq]3
C (100)capital gain 资本收益 lQ.3_{"s
C (101)capital investment appraisal资本投资评估 [nsTO5G$u
C (102)capital maintenance 资本保全 [z}$G:s
C (103)capital resource planning 资本资源计划 TlQ5'0&I
C (104)capital surplus 资本盈余 V3pn@
'pr
C (105)capital turnover 资本周转率 ON_GD"
C (106)card 记录卡 sD XJXJZ
C (107)cash 现金 "0"8Rp&V|
C (108)cash account 现金账户 =6w(9O
C (109)cash book 现金账薄 BS3BJwf;
f
C (110)cash cow 金牛产品 i6h0_q8
>
C (111)cash flow 现金流量 LTD;
C (112)cash discounted 现金贴现 ~]K<Vh`
C (113)cash flow budget 现金流量预算 ]7dal [i
C (114)cash flow statement 现金流量表 6^p>f:5
C (115)cash ledger 现金分类账 E[_-s
C (116)cash limit 现金限额 v[y|E;B
C (117)CCA 现时成本会计 5U l=Nv]
C (118)center 中心 W.b?~
C (119)changeover time 变更时间 Y2p~chx9
C (120)chartered entity 特许经济个体 "l09Ae'V
C (121)cheque 支票 OEN'c0;5
C (122)cheque register 支票登记薄 .3,Ow(3l
C (123)coin analysis 零钱分类 Vuo 8[h>
C (124)classification 分类 L@5g#mSl
C (125)clock card 工时卡 [SLBA_d
C (126)code 代码 _UeIzdV9
C (127)commitment accounting 承诺确认会计 flfE~_
C (128)common cost 共同成本 )N&v.w
C (129)company limited byguarantee 有限担保责任公司 {I
_I$x_
C (130)company limited shares 股份有限公司 ^Ul*Nm
C (131)competitive position 竞争能力状况 [+$o`0q;N?
C (132)concept 概念 8|#p D4e
C (133)conglomerate 跨行业企业 (kI@U![u
C (134)consistency concept 一致性概念 ~rU{Q>c
C (135)consolidated accounts 合并报表 B,dKpz;kFg
C (136)consolidation accounting 合并会计 O/Wc@Ln
C (137)consortium 财团 G@n%P~
C (138)contingency plan 应急计划 W%7m3/d
C (139)contingent liabilities 或有负债 Mio~CJ"?
C (140)continuous operation 连续生产 AJH-V
6
C (141)contra 抵消 $lrq*Nf9c
C (142)contract cost 合同成本 7_#i,|]58
C (143)contract costing 合同成本计算 t[L'}ig!q
C (144)contribution 贡献毛益 n\y%5J+
C (145)contribution centre 贡献中心 lN^} qg><
C (146)contribution chart 贡献图 lF LiW
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~cx/>Hu
C (148)contribution to salesration 贡献毛益对销售比率 sh"\ kk9
C (149)control 控制 !23#Bz7
C (150)control account 控制帐户 ^E8eW
C (151)control limits 控制限度 &ExYul
C (152)controllability concept 可控制概念 G(~"Zt}?
C (153)controllable cost 可控制成本 K:eP Il{JE
C (154)conversion cost 加工成本 Ot}
E
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 =#<TE~n2(
C (156)corporate appraisal 公司评估 3l@={Ts
C (157)corporate planning 公司计划 AiO29<
C (158)corporate social reporting 公司社会报告 sf5koe
C (159)corporation 股份公司 :xT=uE.I
C (160)cost 成本 9f4#b8
C (161)cost account 成本帐户 =r:-CRq(
C (162)cost accounting 成本会计 UujFZg[-P9
C (163)cost accounting manual 成本手册 Qy @r&
C (164)cost accounts calendar 成本报表的日历时间 <4Jo1
C (165)cost adjustment 成本调整 }A"%YDrNbG
C (166)cost allocation 成本分配 ^\<1Y''
C (167)cost apportionment 成本分摊 x+9aTsZ
C (168)cost attribution 成本归属 0: (@Y
C (169)cost audit 成本审计 vx_v/pD
C (170)cost behaviour 成本性态 <vV?VV([
C (171)cost benefit analysis 成本效益分析 m+Yj"RMx&
C (172)cost center 成本中心 `_'I 9,.a
C (173)cost driver 成本动因