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注会《审计》英语常用词汇 h0XH`v
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1.audit 审计 GLcd9|H
2.attestation 鉴证 h--45`cE
3.credibility 可信赖程度 `Sx
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4.audit of financial statements 财务报表审计 M8_ R
5.agreed-upon procedures 执行商定程序 B _
tQeM
6.high levels of assurance 高水平保证 LYNZP4(R
7.compilation 编制 cz>mhD
8.reliability 可靠性 InN{^uN
9.relevance 相关性 6KB^w0oA
10.professional skepticism 职业谨慎 P'F~\**5
11.objectivity 客观性 "ZqEP R)
12. professional competence 专业胜任能力 K=o:V&
13.Senior/CPA-in-charge 项目经理 TZBVU&,{Z
14.audit engagement letter 业务约定书 {\Ys@FF
15.recurring audit 连续审计 UAKu_RO6S
16.the client 委托人 ^k;mn-0
17.change CPA 更换注册会计师 f| =# q
18.the existing CPA 现任注册会计师 z \^
19.the successor CPA 后任注册会计师 wo]ks}9
20.the preceding CPA前任注册会计师 `x*/UCy\
21.issue the audit report 出具审计报告 OF-WUa4t
22.expert 专家 l# BZzJ?~
23.the board of directors 董事会 r},lu=em
24.knowledge of the entity‘ s business 了解被审计单位情况 "?[7#d])
25.assess material misstatement risks评估重大错报风险 S[sr'ZW
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 ]Y =S
27.a general knowledge of —— 初步了解―――的情况 kw#X]`c3
28.a more knowledge of—— 进一步了解的情况 {RJ52Gx(
29.the prior year‘s working papers 以前年度工作底稿 [tz
u;/
30.minutes of meeting 会议纪要 Onyh1
31.business risks 经营风险 =G*z
53
32.appropriateness 适当性 }Q
;BQ2[
33.accounting estimate 会计估计 +9jivOmK
34.management representations 管理层声明 %VS 2M
#f
35.going concern assumption 持续经营假设 2;h+;G
36.audit plan 审计计划 IF
e+B"
37.significant audit areas 重点审计领域 Cg7)S[zl
38.error 错误 $i -zMa
39.fraud舞弊 p $XnOh
40.modified or additional procedures 修改或追加审计程序 -zR.'x%
41.misappropriation of assets 侵占资产 }Wqtip:L
42.transactions without substance 虚假交易 ~9bv Wd1D
43.unusual pressures 异常压力 _trpXkQp
44.the suspected noncompliance 涉嫌存在违法行为 ]An_5J
45.materialiy 重要性 }q]jjs
46.exceed the materiality level 超过重要性水平 q6Rw4
47.approach the materiality level 接近重要性水平 <oQ6 Z X
48.an acceptably low level 可接受水平 +2El
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =~
'^;D
50.misstatements or omissions 错报或漏报 ;)P5#S!n-
51.aggregate 总计 c{ 7<H
52.subsequent events 期后事项 m$)YYpX
53.adjust the financial statements 调整财务报表 1S&0
54.perform additional audit procedures 实施追加的审计程序 N?zV*ngBS
55.audit risk 审计风险 >ks3WMm
56.detection risk 检查风险 i:{:xKiC a
57.inappropriate audit opinion 不适当的审计意见 vLr&ay!w
58.material misstatement 重大的错报 eA1'qww"'
59.tolerable misstatement 可容忍错报 HMhLTl{;
60.the acceptable level of detection risk 可接受的检查风险 >6w@{p2B
61.assessed level of material misstatement risk 重大错报风险的评估水平 !*9FKDB{
62.simall business 小规模企业 YT][\x
63.accounting system 会计系统 ZrA
Um
64.test of control 控制测试 :ET x*c
65.walk-through test 穿行测试 F~%|3a$Y
66.communication 沟通 X:DMT>5k
67.flow chart 流程图 KoFv0~8Q
68.reperformance of internal control 重新执行 PMQb\%iE"
69.audit evidence 审计证据 *Q0lC1GQ
70.substantive procedures 实质性程序 9Il'E6
J
71.assertions 认定 MV9r5 |3-
72.esistence 存在 )Gmb?!/^
73.occurrence 发生 @PKAz&0
74.completeness 完整性 G}Gb|sD
Zq
75.rights and obligations 权利和义务 ?~{rf:Y
76.valuation and allocation 计价和分摊 w~ijD ^g
77.cutoff 截止 9OH.&g
78.accuracy 准确性
GsI[N%
79.classification 分类 &&ja|o-
80.inspection 检查 d4Ixuux<3
81.supervision of counting 监盘 $x/J+9Ww
82.observation 观察 ykJ
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83.confirmation 函证 n&(3
o6i'
84.computation 计算 r!CA2iK`
85.analytical procedures 分析程序 1xq3RD
86.vouch 核对 pz.Y=V\t
87.trace 追查 w' .'Yu6
88.audit sampling 审计抽样 u6]gQP">I
89.error 误差 {npOlV
90.expected error 预期误差 i[mC3ghM6,
91.population 总体 Tq.MubaO
92.sampling risk 抽样风险 6Q?BwD+>
93.non- sampling risk 非抽样风险 w 7Cne%J8
94.sampling unit 抽样单位 u<x[5xH+
95.statistical sampling 统计抽样 {`($Q$Q1
96.tolerable error 可容忍误差 }5QZ6i#
97.the risk of under reliance 信赖不足风险 ^tQPJ
98.the risk of over reliance 信赖过度风险 (\T8!s{AO
99.the risk of incorrect rejection 误拒风险 S_a :ML<
100. the risk of incorrect acceptance 误受风险 O 0Vn";Q 4
101.working trial balance 试算平衡表 l#
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102.index and cross-referencing 索引和交叉索引 Q S5dP
103.cash receipt 现金收入 6\%r6_.d
104.cash disbursement 现金支出 Og_2k
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105.bank statement 银行对账单 8}Fw%;Cb
106.bank reconciliation 银行存款余额调节表 ~GAlNIv]
107.balance sheet date 资产负债表日 F">Nrj-bs
108.net realizable value 可变现净值 =PI^X\if88
109.storeroom 仓库 @?'t@P:4
110.sale invoice 销售发票 +ZY2a7uI
111.price list 价目表 wgC??Be;ut
112.positive confirmation request 积极式询证函 y>DfM5>
113.negative confirmation request 消极式询证函 [Od>NO,n+]
114.purchase requisition 请购单 BERn _5gb
115.receiving report 验收报告 VFQq`!*i
116.gross margin 毛利 =1%zI%
117.manufacturing overhead 制造费用 nh _DEPMq
118.material requisition 领料单 xC=
y^-
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119.inventory-taking 存货盘点 r)) $XM
120.bond certificate 债券 le
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121.stock certificate 股票 EGp~Vo-
122.audit report 审计报告 yg]suU<z]
123.entity 被审计单位 md1EJ1\14
124.addressee of the audit report 审计报告的收件人 $q4 XcIX 7
125.unqualified opinion 无保留意见 M!;`(_2
126.qualified opinion 保留意见 } S'I
DHla
127.disclaimer of opinion 无法表示意见 MzBfHt'Rk
128.adverse opinion 否定意见 UchALR^5
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A (1)ABC 作业基础成本计算 x@{G(W:W
A (2)absorbed overhead 已吸收制造费用 Q
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A (3)absorption costing 吸收成本计算 =; ~%L
A (4)account 账户,报表 C:
|q'"F
A (5)accounting postulate 会计假设 4d{"S02h
A (6)accounting series release 会计公告文件 d
A_S"Zc
A (7)accounting valuation 会计计价 )R
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A (8)account sale 承销清单 _ Yb
Eo+
A (9)accountability concept 经营责任概念 -D.BJ(
A (10)accountancy 会计职业 @m !9"QhC
A (11)accountant 会计师 [TiTff&LV
A (12)accounting 会计 "1gk-
A (13)agency cost 代理成本 =)"NE>
A (14)accounting bases 会计基础 &0;{lS[N:L
A (15)accounting manual 会计手册 #+2:d?t
A (16)accounting period 会计期间 <> &e/
A (17)accounting policies 会计方针 CSd9\V
A (18)accounting rate of return 会计报酬率 ECmHy@(
A (19)accounting reference date 会计参照日 i_oro"%yL
A (20)accounting reference period 会计参照期间 ')1}#V
/I
A (21)accrual concept 应计概念 !`O_VV`/@
A (22)accrual expenses 应计费用 Nqo#sBS
A (23)acid test ration 速动比率(酸性测试比率) .N-'; %8
A (24)acquisition 购置 Lz#$_Am'H
A (25)acquisition accounting 收购会计 o{S}e!Vb
A (26)activity based accounting 作业基础成本计算 #Tgz,e9
A (27)adjusting events 调整事项 X:xC>4]gG'
A (28)administrative expenses 行政管理费 9TbS>o
A (29)advice note 发货通知 q/ d5P
A (30)amortization 摊销 Q G=-LXv:@
A (31)analytical review 分析性检查 e4>L@7
A (32)annual equivalent cost 年度等量成本法 Pq[0vZ_}dN
A (33)annual report and accounts 年度报告和报表 $v?! 6:
A (34)appraisal cost 检验成本 R:pBbA7E
A (35)appropriation account 盈余分配账户 6N)<
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A (36)articles of association 公司章程细则 %>I?'y^
A (37)assets 资产 V,|Bzcz
A (38)assets cover 资产保障 `a/PIc"
A (39)asset value per share 每股资产价值 M<M#<kD
A (40)associated company 联营公司 Z;"4$@|qE
A (41)attainable standard 可达标准 ?@g;[310`
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A (42)attributable profit 可归属利润 _x,-d|9bd
A (43)audit 审计 ]P}K3tN%]
A (44)audit report 审计报告 C>k;Mvq O
A (45)auditing standards 审计准则 r[UyI3(i^
A (46)authorized share capital 额定股本 "Dmw-
A (47)available hours 可用小时 Nw3I
A (48)avoidable costs 可避免成本 J^F(]
B (49)back-to-back loan 易币贷款 {'=Nb
5F
B (50)backflush accounting 倒退成本计算 Z+`{JE#
B (51)bad debts 坏帐 vxzf[
B (52)bad debts ratio 坏帐比率 ]`/R(
"l[
B (53)bank charges 银行手续费 sBuq
B (54)bank overdraft 银行透支 5u
u2 _B_L
B (55)bank reconciliation 银行存款调节表 yG4LQE
B (56)bank statement 银行对账单 !e#I4,f n
B (57)bankruptcy 破产 ELkOrV~a{:
B (58)basis of apportionment 分摊基础 \0^r J1*
B (59)batch 批量 m|e*Jc
B (60)batch costing 分批成本计算 ]` &[Se d
B (61)beta factor B(市场)风险因素 H[_uVv;}6
B (62)bill 账单 s:m<(8WRw
B (63)bill of exchange 汇票 {Y@-*pL]
B (64)bill of landing 提单 &\6`[# bT
B (65)bill of materials 用料预计单 wE8a4.
B (66)bill payable 应付票据 .olPm3MC
B (67)bill receivable 应收票据 _1>(GK5[
B (68)bin card 存货记录卡 D?*sdm9r`
B (69)bonus 红利 ZimMjZ%4
B (70)book-keeping 薄记 vElL.<..
B (71)Boston classification 波士顿分类 ^b|Nw:
B (72)breakeven chart 保本图 Z.Y;[Y
B (73)breakeven point 保本点 ad3z]dUZ9
B (74)breaking-down time 复位时间 1VyO?KX'
B (75)budget 预算 `S/1U87
B (76)budget center 预算中心 qY~$wVY(
B (77)budget cost allowance 预算成本折让 sKB-7
B (78)budget manual 预算手册 ! MF"e|W
B (79)budget period 预算期间 {,-5k.P[
B (80)budgetary control 预算控制 !>kv.`|7~
B (81)budgeted capacity 预算生产能力 FOUs=
E[
B (82)burden 制造费用 I}G}+0geV
B (83)business center 经营中心 l"pz
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B (84)business entity 营业个体 A*26
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B (85)business unit 经营单位 }2!5#/^~
B (86)buy-out management 管理性购买产权 vA7jZw
B (87)by-product 副产品 Z564K7IV
C (88)called-up share capital 催缴股本 !Bd*
L~D
C (89)capacity 生产能力 {+UNjKQC
C (90)capacity ratios 生产能力比率 ZNH*[[Pf
C (91)capital 资本 5 dNf$a0E
C (92)capital assets pricing model资本资产计价模式 ]x(2}h^S
C (93)capital commitment 承诺资本 m9<[bEO<$
C (94)capital employed 已运用的资本 -JQg ~1
C (95)capital expenditure 资本支出 #NQz&4W
C (96)capital expenditureauthorization 资本支出核准 .L(j@I t
C (97)capital expenditure control 资本支出控制 #+ lq7HJ1
C (98)capital expenditure proposal资本支出申请 ao";5m
C (99)capital funding planning 资本基金筹集计划 ]R0A{+]n
C (100)capital gain 资本收益 [TfV2j* e
C (101)capital investment appraisal资本投资评估
xV 1Z&l
C (102)capital maintenance 资本保全 Q"K >ML>0
C (103)capital resource planning 资本资源计划 7Ae,|k
C (104)capital surplus 资本盈余 )}it,<
C (105)capital turnover 资本周转率 I#hg(7|",
C (106)card 记录卡 (h>X:!
C (107)cash 现金 @Jn:!8U0
C (108)cash account 现金账户 ^(m6g &$(
C (109)cash book 现金账薄 1q233QSW)
C (110)cash cow 金牛产品 ?VN]0{JSp
C (111)cash flow 现金流量 Lv5
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C (112)cash discounted 现金贴现 NUNn[c
C (113)cash flow budget 现金流量预算 io33+/
C (114)cash flow statement 现金流量表 U#]eN[
C (115)cash ledger 现金分类账 !%\To(r[
C (116)cash limit 现金限额 Q3O .<9S
C (117)CCA 现时成本会计 =5=Vm[
C (118)center 中心 `0G.Y
C (119)changeover time 变更时间 s$\8)V52
C (120)chartered entity 特许经济个体 0|>
C (121)cheque 支票 Dx# @D#
C (122)cheque register 支票登记薄 2=,Sz1`t
C (123)coin analysis 零钱分类 I/b8
C (124)classification 分类 [QqNsco)
C (125)clock card 工时卡 a&c#* 9t{
C (126)code 代码 T[[
C (127)commitment accounting 承诺确认会计 .rB;zA;4S)
C (128)common cost 共同成本 @)'@LF1Z
C (129)company limited byguarantee 有限担保责任公司 gsR9M%mv
C (130)company limited shares 股份有限公司 e%c5OZ3~
C (131)competitive position 竞争能力状况 ~$ qJw?r
C (132)concept 概念 GuY5 %wr
C (133)conglomerate 跨行业企业 @SG="L
C (134)consistency concept 一致性概念 %iS]+Sa.K
C (135)consolidated accounts 合并报表 _5S$mc8K0
C (136)consolidation accounting 合并会计 `8.32@rUB.
C (137)consortium 财团 eF;1l<<
C (138)contingency plan 应急计划 iai4$Y(%
C (139)contingent liabilities 或有负债 MMr7,?,$
C (140)continuous operation 连续生产 tc2GI6]e'
C (141)contra 抵消 1Da [!^u,D
C (142)contract cost 合同成本 ,p`bWm
C (143)contract costing 合同成本计算 KB *#t
C (144)contribution 贡献毛益 zUtf&Ih
C (145)contribution centre 贡献中心 Yg,lJ!q
C (146)contribution chart 贡献图 ow$l!8
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 0t[mhmSU,
C (148)contribution to salesration 贡献毛益对销售比率 =yhfL2`aw
C (149)control 控制 V>uW|6
C (150)control account 控制帐户 8lGgp&ey
C (151)control limits 控制限度 <H
@!Xw;
C (152)controllability concept 可控制概念 {ro!OuA
C (153)controllable cost 可控制成本 '*;eFnmvs:
C (154)conversion cost 加工成本 S,
9WMti4x
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 h:;eh
C (156)corporate appraisal 公司评估 uvv-lAbjw
C (157)corporate planning 公司计划 C^=gZ
6m
C (158)corporate social reporting 公司社会报告 j~f 7WJ
C (159)corporation 股份公司 =LY^3TlDj
C (160)cost 成本 y$9t!cx
C (161)cost account 成本帐户 WJ4UJdf'
C (162)cost accounting 成本会计 {#M{~
C (163)cost accounting manual 成本手册 H1qw1[%0y
C (164)cost accounts calendar 成本报表的日历时间 `[:1!I.}-
C (165)cost adjustment 成本调整 "_@+/Iy.
C (166)cost allocation 成本分配 m9w
;a
C (167)cost apportionment 成本分摊 SA n=9MG
C (168)cost attribution 成本归属 P(nH
XVSUE
C (169)cost audit 成本审计 UMW^0>Z!v
C (170)cost behaviour 成本性态 F8;4Oj
C (171)cost benefit analysis 成本效益分析 sl
@6
C (172)cost center 成本中心 QR$sIu@%
C (173)cost driver 成本动因