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注会《审计》英语常用词汇 $?*XPzZ
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1.audit 审计 `p#u9M>
2.attestation 鉴证 Yc`PK =!l
3.credibility 可信赖程度 4(mRLr%l@`
4.audit of financial statements 财务报表审计 =a$7^d
5.agreed-upon procedures 执行商定程序 ]|8*l]o
c
6.high levels of assurance 高水平保证 Ue&I]/?;$
7.compilation 编制
M2Zk1Z
8.reliability 可靠性 jBr3Ay@<
9.relevance 相关性 gR76g4|=;
10.professional skepticism 职业谨慎 SYYg
2I
11.objectivity 客观性 Iy;bzHXs
12. professional competence 专业胜任能力 /St d6B*
13.Senior/CPA-in-charge 项目经理 Ae8P'FWB>
14.audit engagement letter 业务约定书 _]Y9Eoz
15.recurring audit 连续审计 uB;PaZG?{
16.the client 委托人 h[& \OD,P
17.change CPA 更换注册会计师 82P#C4c
+d
18.the existing CPA 现任注册会计师 0?w4
19.the successor CPA 后任注册会计师 }>yQ!3/i
20.the preceding CPA前任注册会计师 ,|^ lqY
21.issue the audit report 出具审计报告 )U+Pt98"
22.expert 专家 T]lVwj
23.the board of directors 董事会 z)fg>?AGr
24.knowledge of the entity‘ s business 了解被审计单位情况 +5N09$f;R
25.assess material misstatement risks评估重大错报风险 F* _ytL
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 xX~;
/e&,
27.a general knowledge of —— 初步了解―――的情况 `ZPV.u/
28.a more knowledge of—— 进一步了解的情况 rodr@
29.the prior year‘s working papers 以前年度工作底稿 yv(\5)XF
30.minutes of meeting 会议纪要 xlm:erP
31.business risks 经营风险 nV_[40KP_
32.appropriateness 适当性 evE$$# 6R
33.accounting estimate 会计估计 nC@UK{tVa
34.management representations 管理层声明 V\/5H~L
35.going concern assumption 持续经营假设 A)HV#T`N
36.audit plan 审计计划 bnxR)b~
37.significant audit areas 重点审计领域 V_P,~!
38.error 错误 f}:W1&LhI?
39.fraud舞弊 8C4v
40.modified or additional procedures 修改或追加审计程序 ~+&Z4CYb
41.misappropriation of assets 侵占资产 s-e<&*D[
42.transactions without substance 虚假交易 ;|D8"D6]
43.unusual pressures 异常压力 %&&;06GU}
44.the suspected noncompliance 涉嫌存在违法行为 ~+
anI
45.materialiy 重要性 ,K8(D<{
46.exceed the materiality level 超过重要性水平 nA.~}
47.approach the materiality level 接近重要性水平 6B&ERdoX
48.an acceptably low level 可接受水平 )(DX]Tr`
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 ^ Iy'<J
50.misstatements or omissions 错报或漏报 A08{]E#v>
51.aggregate 总计 q/3 )yG6s
52.subsequent events 期后事项 x0ICpt{;
53.adjust the financial statements 调整财务报表 b\^9::oY
54.perform additional audit procedures 实施追加的审计程序 Sz0CP1WB
55.audit risk 审计风险 (T8dh|
56.detection risk 检查风险 /F_(&H!m
57.inappropriate audit opinion 不适当的审计意见 mAuN* (
58.material misstatement 重大的错报 :eL
ja*
59.tolerable misstatement 可容忍错报 <lf6gb
60.the acceptable level of detection risk 可接受的检查风险 89l{h8R
61.assessed level of material misstatement risk 重大错报风险的评估水平 y R_x:,|g
62.simall business 小规模企业 11BfJvs:
63.accounting system 会计系统 g6(u6%MD
64.test of control 控制测试 Y5\=5r/
65.walk-through test 穿行测试 {f[
X)
66.communication 沟通 L<O"36R
67.flow chart 流程图 ky{-NrK
68.reperformance of internal control 重新执行 UO8./%'
69.audit evidence 审计证据 t_{rKb,
70.substantive procedures 实质性程序 XFrgnnt
71.assertions 认定 {"@E_{\
72.esistence 存在 wf
/DLAC
73.occurrence 发生 PP!}w
74.completeness 完整性 >o8N@`@VK-
75.rights and obligations 权利和义务 +Hf Zs"x
76.valuation and allocation 计价和分摊 =7 ${bp!
77.cutoff 截止 4<l&cP
78.accuracy 准确性 @1tv/W
79.classification 分类 )NCSO b
80.inspection 检查 D",~?
81.supervision of counting 监盘 +EP=uV9t
82.observation 观察 .+2@(r
83.confirmation 函证 WG(%Pkowv
84.computation 计算 TptXH?
85.analytical procedures 分析程序 FX:'38-fk
86.vouch 核对 "|%'/p
87.trace 追查 ~JSa]6:_+
88.audit sampling 审计抽样 jLgx(bMn
89.error 误差 N83g=[
90.expected error 预期误差 d ~3GEK
91.population 总体 @g==U{k;t
92.sampling risk 抽样风险 0Lki(
93.non- sampling risk 非抽样风险 0\Ga&Q0-(O
94.sampling unit 抽样单位 riY[p,
95.statistical sampling 统计抽样 )Qixde>]p
96.tolerable error 可容忍误差 z! /
MBM
97.the risk of under reliance 信赖不足风险 @Yy']!Ju
98.the risk of over reliance 信赖过度风险 p'`pO"EO
99.the risk of incorrect rejection 误拒风险 t9+ME|
100. the risk of incorrect acceptance 误受风险 HzD=F3\r|
101.working trial balance 试算平衡表 ZX03FJL7u
102.index and cross-referencing 索引和交叉索引 6n5>{X
103.cash receipt 现金收入 [SA$d`B/
104.cash disbursement 现金支出 #vBS7ba
105.bank statement 银行对账单 ;OY*`(Id
106.bank reconciliation 银行存款余额调节表 = *~Q5F
107.balance sheet date 资产负债表日 k{d)'\FM
108.net realizable value 可变现净值 8
!+eq5S3
109.storeroom 仓库 `Wy8g?d;bn
110.sale invoice 销售发票 HE>sZ;
111.price list 价目表 *w_f-YoXp
112.positive confirmation request 积极式询证函 fY{&W@#g
113.negative confirmation request 消极式询证函 a~"<lzu|$
114.purchase requisition 请购单 (v$$`zh
115.receiving report 验收报告 {5N!udLDr5
116.gross margin 毛利 Ss
c3uo 0
117.manufacturing overhead 制造费用 _$YT*o@0J
118.material requisition 领料单 Q^z&;%q1
119.inventory-taking 存货盘点 _Vf0MU;3f+
120.bond certificate 债券 R6/vhze4L2
121.stock certificate 股票 7d"gRM;
122.audit report 审计报告 ECF \/12
123.entity 被审计单位 zMW[Xx!
124.addressee of the audit report 审计报告的收件人 GUqhm$6a
125.unqualified opinion 无保留意见 F^)SQ%xx
126.qualified opinion 保留意见 pu9u
b.
127.disclaimer of opinion 无法表示意见 Nw=mSW^E
128.adverse opinion 否定意见 "f-z3kL
!JE=QG"
A (1)ABC 作业基础成本计算 -L)b;0%
A (2)absorbed overhead 已吸收制造费用 Nq
=r404
A (3)absorption costing 吸收成本计算 E^<.;
A (4)account 账户,报表 =(U&?1 R4
A (5)accounting postulate 会计假设 H<bK9k)E
A (6)accounting series release 会计公告文件 XP'7+/A
A (7)accounting valuation 会计计价 Lp}>WCams
A (8)account sale 承销清单 K
W5u.phv
A (9)accountability concept 经营责任概念 !;ipLC;e}
A (10)accountancy 会计职业 M4m90C;dq
A (11)accountant 会计师 sHi *\
A (12)accounting 会计 %.3
]F2_Q
A (13)agency cost 代理成本 >:yU bo)
A (14)accounting bases 会计基础 G,6Zy-Y9
A (15)accounting manual 会计手册 JSOgq/\
A (16)accounting period 会计期间 >84:1`
A (17)accounting policies 会计方针 qqR8E&Y{
A (18)accounting rate of return 会计报酬率 eaGd:(
A (19)accounting reference date 会计参照日 ,F)9{ <r]
A (20)accounting reference period 会计参照期间 qe\JO'g#e
A (21)accrual concept 应计概念 jaq`A'o5
A (22)accrual expenses 应计费用 IU*w'a
A (23)acid test ration 速动比率(酸性测试比率) #0wH.\79
A (24)acquisition 购置 <R>%DD=v^
A (25)acquisition accounting 收购会计 Ar:ezA
A (26)activity based accounting 作业基础成本计算 M~+T
$K
A (27)adjusting events 调整事项 j/<z[qr
A (28)administrative expenses 行政管理费 hR1n@/nh
A (29)advice note 发货通知 S66..sa
A (30)amortization 摊销 O3>m,v
A (31)analytical review 分析性检查 -B l!s^-'
A (32)annual equivalent cost 年度等量成本法
mtQlm5l
A (33)annual report and accounts 年度报告和报表 k_}aiHdG
A (34)appraisal cost 检验成本 $JTQA
A (35)appropriation account 盈余分配账户 ^&mJDRe
A (36)articles of association 公司章程细则 <#r/4a"V
A (37)assets 资产 0nbQKoF
A (38)assets cover 资产保障 m2o)/:
A (39)asset value per share 每股资产价值 >TqMb8e_
A (40)associated company 联营公司 jQc.@^#+x
A (41)attainable standard 可达标准 1VD8y_tC
n6f
A (42)attributable profit 可归属利润 ^
KeJ=VT
A (43)audit 审计 UZ"jQJQ
A (44)audit report 审计报告 Q5:8$
C}+
A (45)auditing standards 审计准则 Q-:IE
T
A (46)authorized share capital 额定股本
ub* j&L=
A (47)available hours 可用小时 XA*sBf
A (48)avoidable costs 可避免成本 FNyr0!t,
B (49)back-to-back loan 易币贷款 c>(`X@KL
B (50)backflush accounting 倒退成本计算 ^bjaa
B (51)bad debts 坏帐 bim
82<F
B (52)bad debts ratio 坏帐比率 ;=?f0z<
B (53)bank charges 银行手续费 =/b WS,=
B (54)bank overdraft 银行透支 iO,_0Y4
B (55)bank reconciliation 银行存款调节表 ief~*:5
B (56)bank statement 银行对账单 V?*\ISB`}
B (57)bankruptcy 破产 Ym WVb
B (58)basis of apportionment 分摊基础 foOwJ }JU
B (59)batch 批量 :{ }]$+|)\
B (60)batch costing 分批成本计算 T.57Okp
B (61)beta factor B(市场)风险因素 4CT _MAj
B (62)bill 账单 +TQMA>@g<
B (63)bill of exchange 汇票
EGKj1_ml
B (64)bill of landing 提单 %SX)Z
i=O
B (65)bill of materials 用料预计单 GkT:7`
|C
B (66)bill payable 应付票据 dD Zds
k+!
B (67)bill receivable 应收票据 SX4"HadV>
B (68)bin card 存货记录卡 Snav
)Hb'
B (69)bonus 红利 n4YedjHSN
B (70)book-keeping 薄记 UY!N"[&
B (71)Boston classification 波士顿分类 {4@+
2)l
B (72)breakeven chart 保本图 EM.7,;|N
B (73)breakeven point 保本点 ,>^6ztM
B (74)breaking-down time 复位时间 S-8wL%r
B (75)budget 预算 &%ZiI@O-
B (76)budget center 预算中心 ia!b0*<
B (77)budget cost allowance 预算成本折让 hpqM
f z1
B (78)budget manual 预算手册 .[E"Kb}=
B (79)budget period 预算期间 45u\v2,C3
B (80)budgetary control 预算控制 $\DOy&e
B (81)budgeted capacity 预算生产能力 (|F } B
B (82)burden 制造费用 g@<E0
q&`$
B (83)business center 经营中心 .5;X
d?
B (84)business entity 营业个体 eo
C@b/F4
B (85)business unit 经营单位 7HpfHqJ7
B (86)buy-out management 管理性购买产权 n8!qz:z/
B (87)by-product 副产品 ):Vzv
C (88)called-up share capital 催缴股本 h
SO(s
C (89)capacity 生产能力
UA{tmIC\
C (90)capacity ratios 生产能力比率 Kf.G'v46
C (91)capital 资本 wQ4IQ!
C (92)capital assets pricing model资本资产计价模式 } +@H&}u
C (93)capital commitment 承诺资本 mv,<#<-W
C (94)capital employed 已运用的资本 q:y_#r"_y
C (95)capital expenditure 资本支出 lDQ'
C (96)capital expenditureauthorization 资本支出核准 [&Z3+/lR*
C (97)capital expenditure control 资本支出控制 WCg*TL}
C (98)capital expenditure proposal资本支出申请 >~g(acH%`x
C (99)capital funding planning 资本基金筹集计划 RcASFBNpS
C (100)capital gain 资本收益 cPemrNxydN
C (101)capital investment appraisal资本投资评估 wO&edZ]zb^
C (102)capital maintenance 资本保全 j#C1+Us
C (103)capital resource planning 资本资源计划 $ON4
nx
C (104)capital surplus 资本盈余 x}`]9XQ
C (105)capital turnover 资本周转率 AF=9KWqf
C (106)card 记录卡
jWg7RuN
C (107)cash 现金 yN0!uzdW*
C (108)cash account 现金账户 Hyw T
C (109)cash book 现金账薄 wc3OOyP@0
C (110)cash cow 金牛产品 -7^A_!.
C (111)cash flow 现金流量 Bc/'LI.%
C (112)cash discounted 现金贴现 b)SU8z!NV&
C (113)cash flow budget 现金流量预算 ha;Xali ]
C (114)cash flow statement 现金流量表 U%Kv}s/(F{
C (115)cash ledger 现金分类账 Koi
C (116)cash limit 现金限额 3H_mR
j9th
C (117)CCA 现时成本会计 6hE. i
x
C (118)center 中心 \WDL?(G<
C (119)changeover time 变更时间 y U-^w^4
C (120)chartered entity 特许经济个体 )wmG&"qsP
C (121)cheque 支票 m#D+Yh/y{n
C (122)cheque register 支票登记薄 d ,Fj|}S
C (123)coin analysis 零钱分类 pT90TcI2
C (124)classification 分类 ]vyu
!
C (125)clock card 工时卡 9(9+h]h+3
C (126)code 代码
g1je':
C (127)commitment accounting 承诺确认会计 GAZTCkB"
C (128)common cost 共同成本 GwOn&EpY!
C (129)company limited byguarantee 有限担保责任公司 %TY;}V59 b
C (130)company limited shares 股份有限公司 vZgV/?'z
C (131)competitive position 竞争能力状况 GTj=R$%09
C (132)concept 概念 ECO4ut.d
C (133)conglomerate 跨行业企业 $=x1_
C (134)consistency concept 一致性概念 ')d&:K*M
C (135)consolidated accounts 合并报表 M~0A-*N
C (136)consolidation accounting 合并会计 jm-J_o;}z6
C (137)consortium 财团 7j>NUx=j3
C (138)contingency plan 应急计划 yqy5i{Y
C (139)contingent liabilities 或有负债 KuU]enC3
C (140)continuous operation 连续生产 5wy1%/;
C (141)contra 抵消 *h<=
(Y%
C (142)contract cost 合同成本 #Ub"Ii
C (143)contract costing 合同成本计算 'IorjR@40
C (144)contribution 贡献毛益 4Y):d!'b
C (145)contribution centre 贡献中心 |WopsV
%
C (146)contribution chart 贡献图 jRswGMx
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Q}KNtNCpx
C (148)contribution to salesration 贡献毛益对销售比率 m=^`u:=
C (149)control 控制 [79 eq=
C (150)control account 控制帐户 e}x}Fj</(
C (151)control limits 控制限度 LQ,RQ~!
C (152)controllability concept 可控制概念 &GF|Rr8NXs
C (153)controllable cost 可控制成本 uHBEpqC%
C (154)conversion cost 加工成本 K[wOK
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4G:I VK9
C (156)corporate appraisal 公司评估 p2c4 <f-M
C (157)corporate planning 公司计划 *%G$[=
C (158)corporate social reporting 公司社会报告 L
x{bR=
C (159)corporation 股份公司 R W=<EF&
C (160)cost 成本 t SST.o3
C (161)cost account 成本帐户 [}7j0&
C (162)cost accounting 成本会计 dDuT,zP
C (163)cost accounting manual 成本手册 /`M>3
q[
C (164)cost accounts calendar 成本报表的日历时间 T;cyU9
C (165)cost adjustment 成本调整 ]!u12^A{
C (166)cost allocation 成本分配 ?4X8l@fR
C (167)cost apportionment 成本分摊 +N161vo7
C (168)cost attribution 成本归属 c0J=gZiP
C (169)cost audit 成本审计 Q^^.@FU"x
C (170)cost behaviour 成本性态 oYYns%r
}{
C (171)cost benefit analysis 成本效益分析 IrAc&Eh