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注会《审计》英语常用词汇 gt6*x=RCrQ
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1.audit 审计 qO[6?q=c:
2.attestation 鉴证 `zRgP#
3.credibility 可信赖程度 K+Al8L?K_
4.audit of financial statements 财务报表审计 g1muT.W]S
5.agreed-upon procedures 执行商定程序 Y'S xehx
6.high levels of assurance 高水平保证 -\\}K\*MJ
7.compilation 编制 8dq{.B?
8.reliability 可靠性 cEi{+rfZd|
9.relevance 相关性 `R0>;TdT
10.professional skepticism 职业谨慎 Hkg^
11.objectivity 客观性 1K^blOLXe
12. professional competence 专业胜任能力 3SVI|A5(d
13.Senior/CPA-in-charge 项目经理 %m!o#y(hD`
14.audit engagement letter 业务约定书 r
vVU5zA4H
15.recurring audit 连续审计 6 +^V
16.the client 委托人 #*,Jqr2f
17.change CPA 更换注册会计师 z|F>+6l"Y7
18.the existing CPA 现任注册会计师 b*qkox;j
19.the successor CPA 后任注册会计师 Yi&;4vC
20.the preceding CPA前任注册会计师 ~el#pf~
21.issue the audit report 出具审计报告 @)m[:n
22.expert 专家 D4G*K*z,w4
23.the board of directors 董事会 -'3vQXj&
24.knowledge of the entity‘ s business 了解被审计单位情况 }\=9l<|
25.assess material misstatement risks评估重大错报风险 !Zgb|e8<
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 ?cCh?>h
27.a general knowledge of —— 初步了解―――的情况 rw8O<No4.o
28.a more knowledge of—— 进一步了解的情况 ,ZV<o!\
29.the prior year‘s working papers 以前年度工作底稿 ~ygiKsD6b
30.minutes of meeting 会议纪要 [wRk)kl`
31.business risks 经营风险 ;#78`x2
32.appropriateness 适当性 T,Cq;|g5E
33.accounting estimate 会计估计 "v/^nH
34.management representations 管理层声明 kOETx
35.going concern assumption 持续经营假设 pZ+zm6\$
36.audit plan 审计计划 ?Ri
W:TQ*
37.significant audit areas 重点审计领域 je9[S_Z:Y
38.error 错误 EK_NN<So#
39.fraud舞弊 G%;XJsFGp
40.modified or additional procedures 修改或追加审计程序 })g|r9=
41.misappropriation of assets 侵占资产 jWiZ!dtUZ
42.transactions without substance 虚假交易 ,f0cy\.?
43.unusual pressures 异常压力 b:\I*WJ
44.the suspected noncompliance 涉嫌存在违法行为 ]o$Kh$~5
45.materialiy 重要性 /8Bh
46.exceed the materiality level 超过重要性水平 z
4Qz9#*"^
47.approach the materiality level 接近重要性水平 .hn{m9|U
48.an acceptably low level 可接受水平 Q/\
<r G4
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 #l2wF>
0
50.misstatements or omissions 错报或漏报 E,shTh%&~
51.aggregate 总计 -
4' yp
52.subsequent events 期后事项 44f8Hc1g
53.adjust the financial statements 调整财务报表 WTA0S}pT
54.perform additional audit procedures 实施追加的审计程序 91E!4t}I
55.audit risk 审计风险 ;H_yNrwA
56.detection risk 检查风险 _ D1bR7
57.inappropriate audit opinion 不适当的审计意见 x%k4Lm
58.material misstatement 重大的错报 qnyFRPC
59.tolerable misstatement 可容忍错报 )M#~/~^f+
60.the acceptable level of detection risk 可接受的检查风险 }h5pM`|1
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^TVy:5Ag
62.simall business 小规模企业 SEr\ u#
63.accounting system 会计系统 +Nv&Qu%
64.test of control 控制测试 TGdD7n&Ehh
65.walk-through test 穿行测试 0?BT*
66.communication 沟通 %FT F
67.flow chart 流程图 =+T{!+|6P
68.reperformance of internal control 重新执行 ScQJsFE6
69.audit evidence 审计证据 J;+tQ8,AP
70.substantive procedures 实质性程序 GuQ3$B3j
71.assertions 认定 37?%xQ!
72.esistence 存在 !ceuljd]
73.occurrence 发生 a^iefwsNc
74.completeness 完整性 D*Siy;
75.rights and obligations 权利和义务 j +@1frp
76.valuation and allocation 计价和分摊 j,/OzVm9
77.cutoff 截止 .(VxeF(v_k
78.accuracy 准确性 =\J^_g4-l
79.classification 分类 rs~RKTv-
80.inspection 检查 $V]D7kDph*
81.supervision of counting 监盘 \ s`'3y
82.observation 观察 F:n(yXA
83.confirmation 函证 QL-((d
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84.computation 计算 9x ?" %b
85.analytical procedures 分析程序 %g5weiFM
86.vouch 核对 (+4gq6b
87.trace 追查 U;i:k%Bzy
88.audit sampling 审计抽样 MM|&B`v@;
89.error 误差 2[[pd&MJZ
90.expected error 预期误差 (=CV")tF
91.population 总体 _T
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92.sampling risk 抽样风险 64#~ p)
93.non- sampling risk 非抽样风险 6?+bi\6
94.sampling unit 抽样单位 RxAWX?9Z
95.statistical sampling 统计抽样 G<4H~1?P
96.tolerable error 可容忍误差 IxYuJpi
97.the risk of under reliance 信赖不足风险 R5
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98.the risk of over reliance 信赖过度风险 2!~j(_TA
99.the risk of incorrect rejection 误拒风险 ;s3"j~5m)
100. the risk of incorrect acceptance 误受风险 R/~j <.s3P
101.working trial balance 试算平衡表 -1Lh="US
102.index and cross-referencing 索引和交叉索引 9^4^EY#
103.cash receipt 现金收入 8n?P'iM
104.cash disbursement 现金支出 j()_
VoB1
105.bank statement 银行对账单 }pu2/44=W
106.bank reconciliation 银行存款余额调节表 )U>q><
107.balance sheet date 资产负债表日 R7KHfXy'm
108.net realizable value 可变现净值 7{D+\i
109.storeroom 仓库 xh#ef=Bw
110.sale invoice 销售发票 6G/)q8'G
111.price list 价目表 rxI?|}4
112.positive confirmation request 积极式询证函 FxKH?Rl
113.negative confirmation request 消极式询证函 bo$xonV @y
114.purchase requisition 请购单 O#H `/z
115.receiving report 验收报告 HGC>jeWd_
116.gross margin 毛利 $ZK4Ps -$
117.manufacturing overhead 制造费用 []1VD#
118.material requisition 领料单 hDl& K E
119.inventory-taking 存货盘点 yT-m9$^v
120.bond certificate 债券 xRv1zHZ
121.stock certificate 股票 @>qzRo
122.audit report 审计报告 x|U]x
123.entity 被审计单位 b^y#.V.|k
124.addressee of the audit report 审计报告的收件人 5ii`!y
125.unqualified opinion 无保留意见 |C=^:@}ri?
126.qualified opinion 保留意见 }qmZ
127.disclaimer of opinion 无法表示意见 c<A@Op"A
128.adverse opinion 否定意见 "h_n/}r=
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A (1)ABC 作业基础成本计算 S@Yb)">ZQ
A (2)absorbed overhead 已吸收制造费用 !!o69
A (3)absorption costing 吸收成本计算 {tu* ="d=
A (4)account 账户,报表 ^gw_Up<e6
A (5)accounting postulate 会计假设 Dd!MG'%hlb
A (6)accounting series release 会计公告文件 6@wnF>'/\
A (7)accounting valuation 会计计价 QD+dP nZu
A (8)account sale 承销清单 d7It}7@9
A (9)accountability concept 经营责任概念 $*b>c:
A (10)accountancy 会计职业 gEO#-tMjOQ
A (11)accountant 会计师 3i?{E^
A (12)accounting 会计 bNevHKS
A (13)agency cost 代理成本 za<Ja=f9X
A (14)accounting bases 会计基础 V*5:Vt7N
A (15)accounting manual 会计手册 w{F8]N>0<
A (16)accounting period 会计期间 xY5Idl->
A (17)accounting policies 会计方针 ^-4mZXAy1|
A (18)accounting rate of return 会计报酬率 +m:U9K(\h
A (19)accounting reference date 会计参照日 O(~`fN?n
A (20)accounting reference period 会计参照期间 q}ZZqYk
A (21)accrual concept 应计概念 (FH4\ 't)
A (22)accrual expenses 应计费用 UmiW_J
B
A (23)acid test ration 速动比率(酸性测试比率) iWCN2om
A (24)acquisition 购置 s]5wzbF O
A (25)acquisition accounting 收购会计 VXn]*Mo
A (26)activity based accounting 作业基础成本计算 H^K(1
A (27)adjusting events 调整事项 qoB
A (28)administrative expenses 行政管理费 BG-uKJ
^
A (29)advice note 发货通知 }C2I9Cl
A (30)amortization 摊销 > :!faWX
A (31)analytical review 分析性检查 ;?=nr 5;q
A (32)annual equivalent cost 年度等量成本法 <C+:hsS=
A (33)annual report and accounts 年度报告和报表 -gI
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A (34)appraisal cost 检验成本 .3{S6#
A (35)appropriation account 盈余分配账户 #c+N}eX{
A (36)articles of association 公司章程细则 3hO`GM
A (37)assets 资产 ]pB0b JAt
A (38)assets cover 资产保障 z.e%AcX
A (39)asset value per share 每股资产价值 gLl?e8[F
A (40)associated company 联营公司 0AJ6g@t[
A (41)attainable standard 可达标准 u\^<V)
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A (42)attributable profit 可归属利润 ]'~'V2Ey
A (43)audit 审计 }YU#}Ip@
A (44)audit report 审计报告 hB
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A (45)auditing standards 审计准则 iBN,YPo~
A (46)authorized share capital 额定股本 mRj-$:}L
A (47)available hours 可用小时 KOhy)h+ h
A (48)avoidable costs 可避免成本 -CtA\<7I
B (49)back-to-back loan 易币贷款 |rW}s+Kcr
B (50)backflush accounting 倒退成本计算 ^._)HM
B (51)bad debts 坏帐 B(Y{
B (52)bad debts ratio 坏帐比率 ^=OjsN
B (53)bank charges 银行手续费 LP@Q8{'
B (54)bank overdraft 银行透支 H$(%FWzQ%
B (55)bank reconciliation 银行存款调节表 1_7x'5GdA
B (56)bank statement 银行对账单 .^xQtnq
B (57)bankruptcy 破产 laR
n![[
B (58)basis of apportionment 分摊基础 |mQC-=6t;Y
B (59)batch 批量 O03N$Jq
A
B (60)batch costing 分批成本计算 L[voouaqm
B (61)beta factor B(市场)风险因素 v%muno,
B (62)bill 账单 a! 3e Z,
B (63)bill of exchange 汇票 kO/YO)g
B (64)bill of landing 提单 zI= 9
B (65)bill of materials 用料预计单 Q_6v3no1
B (66)bill payable 应付票据 %RX!Pi}5+g
B (67)bill receivable 应收票据 z2iWr
B (68)bin card 存货记录卡 T@xaa\bzg
B (69)bonus 红利 $sFqMy
B (70)book-keeping 薄记 nxJx
8d"
B (71)Boston classification 波士顿分类 kq*IC&y
B (72)breakeven chart 保本图 soOfk!b
B (73)breakeven point 保本点 .U#oN_D
B (74)breaking-down time 复位时间 Tmk'rOg5
B (75)budget 预算 *P\OP'o_
B (76)budget center 预算中心 emHaZhh
B (77)budget cost allowance 预算成本折让 0DaKd<Scv
B (78)budget manual 预算手册 0.wNa~_G|
B (79)budget period 预算期间 CG
,H
B (80)budgetary control 预算控制 rRXF@
B (81)budgeted capacity 预算生产能力 vt#&YXu{A
B (82)burden 制造费用 JMfv|>=
B (83)business center 经营中心 06 an(&a9
B (84)business entity 营业个体 =, 64Qbau
B (85)business unit 经营单位 ^7Ebg5<
B (86)buy-out management 管理性购买产权 G;e)K\[J
B (87)by-product 副产品 S;"$02]
C (88)called-up share capital 催缴股本 62o nMY
C (89)capacity 生产能力 G
Prq(
C (90)capacity ratios 生产能力比率 ikb;,Js
C (91)capital 资本 m'KEN<)s
C (92)capital assets pricing model资本资产计价模式 f3*S
IKi
C (93)capital commitment 承诺资本 "td
,YVK
C (94)capital employed 已运用的资本 D1V^DbUm_
C (95)capital expenditure 资本支出 $\aJ.N6rb
C (96)capital expenditureauthorization 资本支出核准 GG(}#Z5h
C (97)capital expenditure control 资本支出控制 r.' cjUs
C (98)capital expenditure proposal资本支出申请 |ADg#oX
C (99)capital funding planning 资本基金筹集计划 {>d\
C (100)capital gain 资本收益 #iT3aou
C (101)capital investment appraisal资本投资评估 +.a->SZ5"
C (102)capital maintenance 资本保全 ?'si^N
C (103)capital resource planning 资本资源计划 be]Zx`)k
C (104)capital surplus 资本盈余 l]L"Ex{
C (105)capital turnover 资本周转率 !]MGIh#u
C (106)card 记录卡 "d*-k R
C (107)cash 现金 z>HM$n`YD
C (108)cash account 现金账户 K7ZRj\(CJv
C (109)cash book 现金账薄 b~;M&Y
C (110)cash cow 金牛产品 dW
%;Z
C (111)cash flow 现金流量 acI%fYw5p`
C (112)cash discounted 现金贴现 /~+j[oB
C (113)cash flow budget 现金流量预算 fS4 R
u
C (114)cash flow statement 现金流量表 SQ`KR'E
C (115)cash ledger 现金分类账 ([NS%
C (116)cash limit 现金限额 #U6~U6@
C (117)CCA 现时成本会计 )gG_K$08?
C (118)center 中心 ={I(
i6
C (119)changeover time 变更时间 HHZrovA#
C (120)chartered entity 特许经济个体 Aj+0R?9tG
C (121)cheque 支票 ei
@$_w*TH
C (122)cheque register 支票登记薄 +L
pMNnl6
C (123)coin analysis 零钱分类 [?n}?0
C (124)classification 分类 fK4NmdT
V
C (125)clock card 工时卡 5Y5N
C (126)code 代码 K>TvM&
C (127)commitment accounting 承诺确认会计 tj: >o#D
C (128)common cost 共同成本 3Ol`i$
C (129)company limited byguarantee 有限担保责任公司 2*Mu"v,
C (130)company limited shares 股份有限公司 N
lB%Qu
C (131)competitive position 竞争能力状况 y<)q;fI7
C (132)concept 概念 ]U.YbWe^
C (133)conglomerate 跨行业企业 G}`Hu_ [\)
C (134)consistency concept 一致性概念 eSSv8[u
C (135)consolidated accounts 合并报表 rlkg.e6
C (136)consolidation accounting 合并会计 !%'c$U2
C (137)consortium 财团 IJ6&*t
wT
C (138)contingency plan 应急计划 $B@K
C (139)contingent liabilities 或有负债 }#E~XlX^
C (140)continuous operation 连续生产 l_ycB%2e^
C (141)contra 抵消 'Inqa;TQz
C (142)contract cost 合同成本 T]?QCf
C (143)contract costing 合同成本计算
0GnbE2&
C (144)contribution 贡献毛益 !{4bC
C (145)contribution centre 贡献中心 M9wj
};vy
C (146)contribution chart 贡献图
Mh5 =]O+
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 #zKF/H|_R
C (148)contribution to salesration 贡献毛益对销售比率 ,IG?(CK|
C (149)control 控制 ^/jALA9!
C (150)control account 控制帐户 ?N@p~
*x
C (151)control limits 控制限度 v,mn=Q&9
C (152)controllability concept 可控制概念 _"sFLe{
C (153)controllable cost 可控制成本 G `JXi/#`
C (154)conversion cost 加工成本 !S[7IBk%
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z*&r@P
-
C (156)corporate appraisal 公司评估 ]39A1&af}
C (157)corporate planning 公司计划 Z#062NL
"
C (158)corporate social reporting 公司社会报告 B#(2,j7M
C (159)corporation 股份公司 D(Yq<%Q
C (160)cost 成本 H3jb{S
b
C (161)cost account 成本帐户 n*i1QC
C (162)cost accounting 成本会计 X"
;ly0Mb
C (163)cost accounting manual 成本手册 VTxL
BFK;
C (164)cost accounts calendar 成本报表的日历时间 RLX?3u&
C (165)cost adjustment 成本调整 S-)%#
C (166)cost allocation 成本分配 I)F3sS45}
C (167)cost apportionment 成本分摊 j!QP>AM|`
C (168)cost attribution 成本归属 1|%C66f^
C (169)cost audit 成本审计 ]0)=0pc]E
C (170)cost behaviour 成本性态 "
K-2y^Dl
C (171)cost benefit analysis 成本效益分析 @|J+f5O
C (172)cost center 成本中心 @d=4C{g%o
C (173)cost driver 成本动因