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注会《审计》英语常用词汇 PGaB U3
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1.audit 审计 %^e~;i=2
2.attestation 鉴证 %\5wHT+)
3.credibility 可信赖程度 FtaO@5pS54
4.audit of financial statements 财务报表审计 cs'ylGH
5.agreed-upon procedures 执行商定程序 ' }G
!D
6.high levels of assurance 高水平保证 huMNt6P[
7.compilation 编制 V-#OiMWa~
8.reliability 可靠性 S7{L-"D=y
9.relevance 相关性 av-l_iE
10.professional skepticism 职业谨慎 ]g#ur@Y%
11.objectivity 客观性 ,QDS_u$xi&
12. professional competence 专业胜任能力 AOT +4*)%
13.Senior/CPA-in-charge 项目经理 v9<7= D&x
14.audit engagement letter 业务约定书 >EVlMt27'
15.recurring audit 连续审计 :6~DOvY
16.the client 委托人 pF)}< <C
17.change CPA 更换注册会计师 gmU_# J%~
18.the existing CPA 现任注册会计师 + 9vd(c
19.the successor CPA 后任注册会计师 3~zK :(
20.the preceding CPA前任注册会计师 /i$-ws-
21.issue the audit report 出具审计报告 u/`jb2eEU:
22.expert 专家 :)!X%2_
23.the board of directors 董事会 t`PA85.|d
24.knowledge of the entity‘ s business 了解被审计单位情况 <AZ21"oR/
25.assess material misstatement risks评估重大错报风险 H+^93
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 L0v& m
27.a general knowledge of —— 初步了解―――的情况 ]_cBd)3P}
28.a more knowledge of—— 进一步了解的情况 'ZyHp=RN)
29.the prior year‘s working papers 以前年度工作底稿 BUH~aV
30.minutes of meeting 会议纪要 $U,`M"
31.business risks 经营风险 7@[3]c<=
32.appropriateness 适当性 mI55vNyer
33.accounting estimate 会计估计 5hNjJqu
34.management representations 管理层声明 K\Oz
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35.going concern assumption 持续经营假设 a&>Tk%
36.audit plan 审计计划 gv&%
2e} _
37.significant audit areas 重点审计领域 PQla-
38.error 错误 )XB31^
39.fraud舞弊 #[.vfG
40.modified or additional procedures 修改或追加审计程序 qT`sPEs;V
41.misappropriation of assets 侵占资产 I y?_2m
42.transactions without substance 虚假交易 Au+SCj
43.unusual pressures 异常压力 R<}WNZl
44.the suspected noncompliance 涉嫌存在违法行为 <E2+P,Lgw
45.materialiy 重要性 "AN2
K
46.exceed the materiality level 超过重要性水平 yN*HIN
47.approach the materiality level 接近重要性水平 D`nW9i7
48.an acceptably low level 可接受水平 "][MCVYP
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JCjQR`)
50.misstatements or omissions 错报或漏报 ~7Ji+AJA
51.aggregate 总计 !PN;XZ~{
52.subsequent events 期后事项 9zdp8?T
53.adjust the financial statements 调整财务报表 Q'f!392|
54.perform additional audit procedures 实施追加的审计程序 f/spJ<B).4
55.audit risk 审计风险 EJ$-
56.detection risk 检查风险 `v*U
Y
57.inappropriate audit opinion 不适当的审计意见 i^c
58.material misstatement 重大的错报 |ITSd%`3_
59.tolerable misstatement 可容忍错报 >KjyxJ7
60.the acceptable level of detection risk 可接受的检查风险 OiB*,TWV
61.assessed level of material misstatement risk 重大错报风险的评估水平 x+j5vzhG)
62.simall business 小规模企业 iI_ad7,u
63.accounting system 会计系统 _
pu G?p
64.test of control 控制测试 Da#|}m0
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65.walk-through test 穿行测试 F
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66.communication 沟通 sb
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67.flow chart 流程图 %@IZ41<C
68.reperformance of internal control 重新执行 liEb(<$a
69.audit evidence 审计证据 ~z)diF<
70.substantive procedures 实质性程序 "j+zd&*={
71.assertions 认定 d*%-r2K
72.esistence 存在 Am~ NBQ7
73.occurrence 发生 R} nY8zE
74.completeness 完整性 xPa>-N=*
75.rights and obligations 权利和义务 =}S*]Me5
76.valuation and allocation 计价和分摊 GO@pwq<
77.cutoff 截止 b6Jv|1w'
78.accuracy 准确性 4:$?u}9[:[
79.classification 分类 SB#YV
80.inspection 检查 3L24|-GxH
81.supervision of counting 监盘 1tvgM
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82.observation 观察 \>0F{-cR$
83.confirmation 函证 RX",Zt$q
84.computation 计算 Nrl&"IK|J
85.analytical procedures 分析程序
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86.vouch 核对 ZyE2=w7n
87.trace 追查 Fs q=u-= :
88.audit sampling 审计抽样 vkmTd4g
89.error 误差 r>+Hwj0>
90.expected error 预期误差 b* 4[)Yg4
91.population 总体 'jp nQcwxx
92.sampling risk 抽样风险 ayfZ>x{s*
93.non- sampling risk 非抽样风险 &*TwEN^h
94.sampling unit 抽样单位 *wW/nr=\;
95.statistical sampling 统计抽样 'T54k
96.tolerable error 可容忍误差 ]A}'jP
97.the risk of under reliance 信赖不足风险 : 0BaEqX
98.the risk of over reliance 信赖过度风险 '>:mEXK}w
99.the risk of incorrect rejection 误拒风险 c nAwoTt4
100. the risk of incorrect acceptance 误受风险 {r2-^QHF
101.working trial balance 试算平衡表 8" Z!: =A
102.index and cross-referencing 索引和交叉索引 `Q!|/B
103.cash receipt 现金收入 J-g#zs
104.cash disbursement 现金支出 y6KI.LWR9
105.bank statement 银行对账单 /ZAS%_as
106.bank reconciliation 银行存款余额调节表 <Sn5ME<*
107.balance sheet date 资产负债表日 @F_#d
)+%>
108.net realizable value 可变现净值 M 7j0&>NTG
109.storeroom 仓库 x1)G!i
110.sale invoice 销售发票 9NwA5TP9_
111.price list 价目表 qX{m7
112.positive confirmation request 积极式询证函 2Up1
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113.negative confirmation request 消极式询证函 &_
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114.purchase requisition 请购单 dbGW`_zQ4
115.receiving report 验收报告 84[T!cDk
116.gross margin 毛利 eWO^n>Y
117.manufacturing overhead 制造费用 u/FnA-L4
118.material requisition 领料单 7*5$=z4,1
119.inventory-taking 存货盘点 C)>
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120.bond certificate 债券 w5"C<5^
121.stock certificate 股票 }S6Sz&)
122.audit report 审计报告 }'{39vc .
123.entity 被审计单位 ;i`X&[y;
124.addressee of the audit report 审计报告的收件人 8:,E=swe
125.unqualified opinion 无保留意见 BsVUEF ,N
126.qualified opinion 保留意见 q#B^yk|Y
127.disclaimer of opinion 无法表示意见 }Jt( H
128.adverse opinion 否定意见 r@+IDW.=9
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A (1)ABC 作业基础成本计算 ywlN4=
A (2)absorbed overhead 已吸收制造费用 }~dXz?{p8
A (3)absorption costing 吸收成本计算 H<|I&nV
A (4)account 账户,报表 "HFS5Bj'
A (5)accounting postulate 会计假设 -!(
A (6)accounting series release 会计公告文件 D3yG@lIP3
A (7)accounting valuation 会计计价 #=R) s0j"
A (8)account sale 承销清单 LH..8nfl
A (9)accountability concept 经营责任概念 TEOV>Tt
A (10)accountancy 会计职业 GP ;c$pC
A (11)accountant 会计师 Iw~3y{\
A (12)accounting 会计 vrXmzq
A (13)agency cost 代理成本 l|-1H76
A (14)accounting bases 会计基础 ]B0>r^
A (15)accounting manual 会计手册 }AG$E}~/
A (16)accounting period 会计期间 N!DAn\g
A (17)accounting policies 会计方针 V#!ihL/>
A (18)accounting rate of return 会计报酬率 qOz,iR?}
A (19)accounting reference date 会计参照日 p8y_uNQE
A (20)accounting reference period 会计参照期间 +uW$/_Y$
A (21)accrual concept 应计概念 &NV[)6!
A (22)accrual expenses 应计费用 sChMIbq!Av
A (23)acid test ration 速动比率(酸性测试比率) /h%<e
A (24)acquisition 购置 #"d.D7nA
A (25)acquisition accounting 收购会计 9BB<.
p
A (26)activity based accounting 作业基础成本计算 xbrxh-gV
A (27)adjusting events 调整事项 3ydOBeY
A (28)administrative expenses 行政管理费 Fa^5.p
A (29)advice note 发货通知 (+>~6SE
A (30)amortization 摊销 hb9X<N+p
A (31)analytical review 分析性检查 ke|v|@
A (32)annual equivalent cost 年度等量成本法 UC^&&
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A (33)annual report and accounts 年度报告和报表 %JDG aG'
A (34)appraisal cost 检验成本 \Q{@AC<?i
A (35)appropriation account 盈余分配账户 *w4jE T>
A (36)articles of association 公司章程细则 S{j|("W"[
A (37)assets 资产 49}yw3-
A (38)assets cover 资产保障 OlhfBu)~
A (39)asset value per share 每股资产价值 YE&"IH]lF
A (40)associated company 联营公司 ` =dD6r
A (41)attainable standard 可达标准 0CI?[R\
=<(:5ive
A (42)attributable profit 可归属利润 exV6&bdu
A (43)audit 审计 {6)fZpd)@
A (44)audit report 审计报告 I"@X~Y7}
A (45)auditing standards 审计准则 Mm-FdP
m
A (46)authorized share capital 额定股本 n1o/-UY
A (47)available hours 可用小时 CmR
n
A (48)avoidable costs 可避免成本 xBU\$
ToC
B (49)back-to-back loan 易币贷款 P]T(I/\g
B (50)backflush accounting 倒退成本计算 Y5=~>*e
B (51)bad debts 坏帐 ]4\^>
B (52)bad debts ratio 坏帐比率 [6BLC{2
B (53)bank charges 银行手续费 NKLGbH
B (54)bank overdraft 银行透支 %f\{ ]
B (55)bank reconciliation 银行存款调节表 TW).j6@f
B (56)bank statement 银行对账单
w
Rb%-s
B (57)bankruptcy 破产 HKq 2X4J$
B (58)basis of apportionment 分摊基础 'T7JXV5
B (59)batch 批量 Gk,{{:M:5
B (60)batch costing 分批成本计算 jpyV52
B (61)beta factor B(市场)风险因素 E!Hq%L!/
B (62)bill 账单 ADA%$NhJ!
B (63)bill of exchange 汇票 !798%T
B (64)bill of landing 提单 >h<eEv/
B (65)bill of materials 用料预计单 '*!R
gbj;
B (66)bill payable 应付票据
\8Mkb]QA
B (67)bill receivable 应收票据 >OE.6)'Rm
B (68)bin card 存货记录卡 "$+naY{w
B (69)bonus 红利 64s+
0}
B (70)book-keeping 薄记 twt
Bt L
B (71)Boston classification 波士顿分类 'LFHZ&-
B (72)breakeven chart 保本图 6
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B (73)breakeven point 保本点 )(*A1C[
B (74)breaking-down time 复位时间 9~zh]deH
B (75)budget 预算 x`PIJE
B (76)budget center 预算中心 dJ?VN!B0
B (77)budget cost allowance 预算成本折让 _@;2h`q ?
B (78)budget manual 预算手册 +^gh3Y
B (79)budget period 预算期间 52m^jT Sx
B (80)budgetary control 预算控制 v Q+}rHf`[
B (81)budgeted capacity 预算生产能力 s6Bt)8A
B (82)burden 制造费用 tzi+A;>c(v
B (83)business center 经营中心 m<8j' [+
B (84)business entity 营业个体 nen6!bw4
B (85)business unit 经营单位 KU-z;}9s
B (86)buy-out management 管理性购买产权 cAyR)Y!I
B (87)by-product 副产品 ro@Zbm;P
C (88)called-up share capital 催缴股本 <Xp
F
C (89)capacity 生产能力 I.R3?+tZ
C (90)capacity ratios 生产能力比率 5|m|R"I*Y
C (91)capital 资本 qS&PMQ"
$
C (92)capital assets pricing model资本资产计价模式 .`Z{ptt>
C (93)capital commitment 承诺资本 >1pD'UZIy7
C (94)capital employed 已运用的资本 -_uL;
9r
C (95)capital expenditure 资本支出 $2]1 3j
C (96)capital expenditureauthorization 资本支出核准 Q+mMpI
C (97)capital expenditure control 资本支出控制 x@DXW(
C (98)capital expenditure proposal资本支出申请 c/;t.+g
C (99)capital funding planning 资本基金筹集计划 L)8 +/+
C (100)capital gain 资本收益 E=~H,~
C (101)capital investment appraisal资本投资评估 s%GiM
C (102)capital maintenance 资本保全 ><LIOFqsS
C (103)capital resource planning 资本资源计划 .~v~~VL1NS
C (104)capital surplus 资本盈余 edGV[=]F
C (105)capital turnover 资本周转率 _QvyFKAM
C (106)card 记录卡 zIF &ZYP
C (107)cash 现金 oCy52Bm.!
C (108)cash account 现金账户 W{ eu_
C (109)cash book 现金账薄 8o -?Y.2
C (110)cash cow 金牛产品 JsnavI6
C (111)cash flow 现金流量 Z ;%
C (112)cash discounted 现金贴现 [2i+f<
C (113)cash flow budget 现金流量预算 Lom%eoH)
C (114)cash flow statement 现金流量表 4Xz6JJ1U[H
C (115)cash ledger 现金分类账 *!Am6\+
C (116)cash limit 现金限额 {6 #3`
C (117)CCA 现时成本会计 4c2P%X(
C
C (118)center 中心 &=H M}h
C (119)changeover time 变更时间 R%#c~NOO
C (120)chartered entity 特许经济个体 0
p2 0Rt
C (121)cheque 支票 '0t j
2
C (122)cheque register 支票登记薄 X'kw5P!sq
C (123)coin analysis 零钱分类 <ya'L&
C (124)classification 分类 .Z_U]_(
C (125)clock card 工时卡 T{uktIO/
C (126)code 代码 X[@>1tl
C (127)commitment accounting 承诺确认会计 <(f4#BP
C (128)common cost 共同成本 1/cb;:h>
C (129)company limited byguarantee 有限担保责任公司 m9L+|r
C (130)company limited shares 股份有限公司 z7<^aS
C (131)competitive position 竞争能力状况 @b>]q$)(}
C (132)concept 概念 ]m4LY.SQ
C (133)conglomerate 跨行业企业 >F+:ej
C (134)consistency concept 一致性概念 5@0c@Q
C (135)consolidated accounts 合并报表 n|,Es!8:o
C (136)consolidation accounting 合并会计 UD9h5PgT
C (137)consortium 财团 6,@M0CX
C (138)contingency plan 应急计划 $hKgTf?
C (139)contingent liabilities 或有负债 ,7j`5iq[m
C (140)continuous operation 连续生产 50I6:=@\\
C (141)contra 抵消 -
g@pJ^>:
C (142)contract cost 合同成本 V>['~|
C (143)contract costing 合同成本计算 z9D2,N.
C (144)contribution 贡献毛益 ^k_!+8"q{
C (145)contribution centre 贡献中心 wSAm[.1i
C (146)contribution chart 贡献图 sm_:M| [D
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 qS2%U?S7
C (148)contribution to salesration 贡献毛益对销售比率 ?0?'
C (149)control 控制 c<H4rB
C (150)control account 控制帐户 wz,
\zh
C (151)control limits 控制限度 BKDWd]KEf
C (152)controllability concept 可控制概念 8p5'}Lq
C (153)controllable cost 可控制成本 iEU(1?m2-
C (154)conversion cost 加工成本 M}nalr+#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %kc g#p+tE
C (156)corporate appraisal 公司评估 PN'8"8`{
C (157)corporate planning 公司计划 Xs!eV
C (158)corporate social reporting 公司社会报告 Y4{`?UM&h
C (159)corporation 股份公司 5=?&q 'i
C (160)cost 成本 WEsH@
[
C (161)cost account 成本帐户 .Z^g
7 *s
C (162)cost accounting 成本会计 ':>B%k
C (163)cost accounting manual 成本手册 *jJ62-o
C (164)cost accounts calendar 成本报表的日历时间 c^bA]l^a
C (165)cost adjustment 成本调整 w(G(Q>GI
C (166)cost allocation 成本分配 N!m%~},s//
C (167)cost apportionment 成本分摊 \;?\@vo<
C (168)cost attribution 成本归属 q6ikJ8E8b
C (169)cost audit 成本审计 l,X;<&-[
C (170)cost behaviour 成本性态 r]E$uq
bR
C (171)cost benefit analysis 成本效益分析 jNyC%$
C (172)cost center 成本中心 )ld7^G
C (173)cost driver 成本动因