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注会《审计》英语常用词汇 =Gd[Qn83.%
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1.audit 审计 jXi<ZJ
2.attestation 鉴证 )dF(5,y)
3.credibility 可信赖程度 U3kf$nbV/J
4.audit of financial statements 财务报表审计 ^Sy\<
5.agreed-upon procedures 执行商定程序 4,s
: G.g
6.high levels of assurance 高水平保证 )\^o<x2S
7.compilation 编制 r'&9'rir2
8.reliability 可靠性 um#;S;
9.relevance 相关性 l,*Q?q
10.professional skepticism 职业谨慎 ~JLqx/[|s
11.objectivity 客观性 Cqg}dXn'
12. professional competence 专业胜任能力 #A]7cMZ'W
13.Senior/CPA-in-charge 项目经理 (:+IS
W
14.audit engagement letter 业务约定书 N>ct`a)BD/
15.recurring audit 连续审计 tt J,rM
16.the client 委托人 _5U
Fml9
17.change CPA 更换注册会计师 )r?i^D&4
18.the existing CPA 现任注册会计师 jI;bV
G
19.the successor CPA 后任注册会计师 m3_
e]v3{o
20.the preceding CPA前任注册会计师 ^ ?tAt3dMI
21.issue the audit report 出具审计报告 -&
,NM
22.expert 专家 a' #-%!]
23.the board of directors 董事会 Q=PaTh
24.knowledge of the entity‘ s business 了解被审计单位情况 ,C&h~uRi#f
25.assess material misstatement risks评估重大错报风险 Q^MB%L;D
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0M8JE9 Kx
27.a general knowledge of —— 初步了解―――的情况 Mh+'f 93
28.a more knowledge of—— 进一步了解的情况 ]; ^OY\,
29.the prior year‘s working papers 以前年度工作底稿 QV .A.DK
30.minutes of meeting 会议纪要 i6`8yw
31.business risks 经营风险 ~d5"<`<^o
32.appropriateness 适当性 M5ZWcD.1
33.accounting estimate 会计估计 x;Gyo
34.management representations 管理层声明 #mkr]K8A4
35.going concern assumption 持续经营假设 CdaB.xk
36.audit plan 审计计划 [7I|8
37.significant audit areas 重点审计领域 XIjSwR kYJ
38.error 错误 mH{cGu?
39.fraud舞弊 (
?/0$DB
40.modified or additional procedures 修改或追加审计程序 ['R=@.
41.misappropriation of assets 侵占资产 -S,dG|
42.transactions without substance 虚假交易 /$eEj
43.unusual pressures 异常压力 3gabk/
44.the suspected noncompliance 涉嫌存在违法行为 =JVRm
2#*
45.materialiy 重要性 5\4>H6
46.exceed the materiality level 超过重要性水平 2O
T6*+D
47.approach the materiality level 接近重要性水平 t91CxZQ^s
48.an acceptably low level 可接受水平 !@YYi[Gk
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 nr-mf]W&
50.misstatements or omissions 错报或漏报 cF(9[8c{
51.aggregate 总计 v Q_ B2#U:
52.subsequent events 期后事项 <BU|?T6~
53.adjust the financial statements 调整财务报表 +'n1?^U
54.perform additional audit procedures 实施追加的审计程序 iMA) (ZS
55.audit risk 审计风险 _r8A
O>
56.detection risk 检查风险 "5y^s!/
57.inappropriate audit opinion 不适当的审计意见 r?X^*o9
58.material misstatement 重大的错报 GzB%vsv95
59.tolerable misstatement 可容忍错报 ^U`q1Pg5
60.the acceptable level of detection risk 可接受的检查风险 RDqC$Gu
61.assessed level of material misstatement risk 重大错报风险的评估水平 YKx0Zs
62.simall business 小规模企业 "mH^Owai
63.accounting system 会计系统 rSJ}qRXwU
64.test of control 控制测试 /uyQ>Y*-\Y
65.walk-through test 穿行测试 %@xYg{
66.communication 沟通 ?x[>g!r
67.flow chart 流程图 AQV3ZVP
68.reperformance of internal control 重新执行 A&M/W'$s
69.audit evidence 审计证据 4xYo2X,B
70.substantive procedures 实质性程序 u?J(l)gd
71.assertions 认定 =f|>7m.p
72.esistence 存在 'PYl%2
73.occurrence 发生 _x'StD
74.completeness 完整性 *ap#*}r!Nk
75.rights and obligations 权利和义务 R|M:6]}
76.valuation and allocation 计价和分摊 xeH#)QJt
77.cutoff 截止 A"k,T7B
78.accuracy 准确性 ?#[K&$}
79.classification 分类 <n:?WP~U
80.inspection 检查 *AA1e}R{B
81.supervision of counting 监盘 (\I =v".
82.observation 观察 y@Or2bO#
83.confirmation 函证 ]e3nnS1*.
84.computation 计算 .cabw+&7
85.analytical procedures 分析程序 wS^-o
86.vouch 核对 e5/_Vga
87.trace 追查 a,E;R$[!
88.audit sampling 审计抽样 jFc{$#g-
89.error 误差 s6]f#s5o
90.expected error 预期误差 Aa Ma9hvT!
91.population 总体 .)GVb<w
92.sampling risk 抽样风险 2~4C5@SxL
93.non- sampling risk 非抽样风险 Iymz2
94.sampling unit 抽样单位 #
Nd+X@j
95.statistical sampling 统计抽样 l^"G \ZVI
96.tolerable error 可容忍误差 Y5 opZG
97.the risk of under reliance 信赖不足风险 FV9RrI2
98.the risk of over reliance 信赖过度风险 Xm-63U`w5
99.the risk of incorrect rejection 误拒风险 I|5OCTu
100. the risk of incorrect acceptance 误受风险 >6dgf`U
101.working trial balance 试算平衡表 4<Y?#bm'
102.index and cross-referencing 索引和交叉索引 1_QO>T'
103.cash receipt 现金收入 `Q hh{
104.cash disbursement 现金支出 `WT7w']NT
105.bank statement 银行对账单 zN:752d^+r
106.bank reconciliation 银行存款余额调节表 Ygl!fC
4b
107.balance sheet date 资产负债表日 dWUu3
108.net realizable value 可变现净值 oEN_,cUp
109.storeroom 仓库 PA/6l"-`3
110.sale invoice 销售发票 1%+^SR72
111.price list 价目表 8B+uNN~%]
112.positive confirmation request 积极式询证函 k);!H +
113.negative confirmation request 消极式询证函 ex1ecPpN
114.purchase requisition 请购单 k?#6j1pn
115.receiving report 验收报告 )/JC.d#
116.gross margin 毛利 N#:"X;
117.manufacturing overhead 制造费用 ?xet:#R'
118.material requisition 领料单 GND[f}
119.inventory-taking 存货盘点 0>`69&;g|
120.bond certificate 债券 3{l"E(qqZ
121.stock certificate 股票 zyr6Tv61U
122.audit report 审计报告 z|2liQrf+
123.entity 被审计单位 4HJrR^
124.addressee of the audit report 审计报告的收件人 34=0.{qn
125.unqualified opinion 无保留意见 |(<L!6
126.qualified opinion 保留意见 qrkT
7f
127.disclaimer of opinion 无法表示意见 4l*&3Ar
128.adverse opinion 否定意见 uE$o4X
?1uAY.~ZZB
A (1)ABC 作业基础成本计算 k.ZfjX"
A (2)absorbed overhead 已吸收制造费用 Xwi&uyvU&
A (3)absorption costing 吸收成本计算 Ydx5kUJV<
A (4)account 账户,报表 {JgN^R<5<f
A (5)accounting postulate 会计假设 #O
WSy'Qnt
A (6)accounting series release 会计公告文件 "J#:PfJ%
A (7)accounting valuation 会计计价 3
^Zi/r
A (8)account sale 承销清单 F*4+7$E0B
A (9)accountability concept 经营责任概念 >`:+d'Jv0
A (10)accountancy 会计职业 ~-+Zu<
A (11)accountant 会计师 X3[!xMij
A (12)accounting 会计 ~ #CCRUhM
A (13)agency cost 代理成本 E@FenCF
A (14)accounting bases 会计基础 vF&b|V+,
A (15)accounting manual 会计手册 q*OKA5
A (16)accounting period 会计期间 CkU=0mcY
A (17)accounting policies 会计方针 q1y4B`
A (18)accounting rate of return 会计报酬率 &; \v_5N6
A (19)accounting reference date 会计参照日 * 5n:+Tw(
A (20)accounting reference period 会计参照期间 ^U}0D^jDeE
A (21)accrual concept 应计概念 4B`Rz1QBy
A (22)accrual expenses 应计费用 Ie"R,,c
A (23)acid test ration 速动比率(酸性测试比率) umzYJ>2t
A (24)acquisition 购置 ^|C|=q~:
A (25)acquisition accounting 收购会计 7,TWCVap
A (26)activity based accounting 作业基础成本计算 3p4?-Dd|_$
A (27)adjusting events 调整事项 D;]%
A (28)administrative expenses 行政管理费 nQ\k{%Q
A (29)advice note 发货通知 &iZYBa
A (30)amortization 摊销 1'
m
$_
A (31)analytical review 分析性检查 I8?[@kg5b'
A (32)annual equivalent cost 年度等量成本法 O 0#Jl8
A (33)annual report and accounts 年度报告和报表 Bv8C_-lV/
A (34)appraisal cost 检验成本 p0K;m%
A (35)appropriation account 盈余分配账户 iC]lO
A (36)articles of association 公司章程细则 aTsfl
A (37)assets 资产 R6;>RRU_
A (38)assets cover 资产保障 #=(op?]
A (39)asset value per share 每股资产价值 EcIQ20Z_-
A (40)associated company 联营公司 SK52.xXJ
A (41)attainable standard 可达标准 gQWX<
;Oy>-Ij5P
A (42)attributable profit 可归属利润 E,7~kd~y`
A (43)audit 审计 jm\#($gl=
A (44)audit report 审计报告 Q=E@i9c9
A (45)auditing standards 审计准则 09Y?!,
A (46)authorized share capital 额定股本 l,wN@Nk
A (47)available hours 可用小时 yU,xcq~l
A (48)avoidable costs 可避免成本 e-9unnk
B (49)back-to-back loan 易币贷款 G:`Jrh
B (50)backflush accounting 倒退成本计算 I})t
B (51)bad debts 坏帐 ,rQ)TT
B (52)bad debts ratio 坏帐比率 )1Nnn
B (53)bank charges 银行手续费 cg00t+
B (54)bank overdraft 银行透支 m7vxzC*
B (55)bank reconciliation 银行存款调节表 X vMG09
B (56)bank statement 银行对账单 /T[ICd2J
B (57)bankruptcy 破产 1 ],,
Ar5
B (58)basis of apportionment 分摊基础 acQNpT
B (59)batch 批量 +f!,K
B (60)batch costing 分批成本计算 Y,btL'[W
B (61)beta factor B(市场)风险因素 mndl~/
B (62)bill 账单 |SKG4_wGe
B (63)bill of exchange 汇票 DA`sm
B (64)bill of landing 提单 1Uk~m
B (65)bill of materials 用料预计单 NxO^VUD
B (66)bill payable 应付票据 ^G&D4uZ
B (67)bill receivable 应收票据 *)1Vs'!-
B (68)bin card 存货记录卡 h;qy5KS
B (69)bonus 红利 m,C,<I|'d
B (70)book-keeping 薄记 S.|kg2
B (71)Boston classification 波士顿分类 8zDH<Gb
B (72)breakeven chart 保本图 K#hY bDm
B (73)breakeven point 保本点 D1 ~x
B (74)breaking-down time 复位时间 $'YKB8C
B (75)budget 预算
F'FZ?*a
B (76)budget center 预算中心 _G #"B{7
B (77)budget cost allowance 预算成本折让 zK4
8vo
B (78)budget manual 预算手册 ) Zo_6%
B (79)budget period 预算期间 QhQ"OVFr#
B (80)budgetary control 预算控制 9+
l3$
B (81)budgeted capacity 预算生产能力 LG
{inhbp
B (82)burden 制造费用 AAq=,=:R<
B (83)business center 经营中心 ;c
Co+(
B (84)business entity 营业个体 Du:p!nO
B (85)business unit 经营单位 5}bZs` C
B (86)buy-out management 管理性购买产权 'z}M[h
K]
B (87)by-product 副产品 4z%#ZIy3
C (88)called-up share capital 催缴股本 Q &7)vs
C (89)capacity 生产能力
G].__]
C (90)capacity ratios 生产能力比率 )9L pX
C (91)capital 资本 4UD=Y?zK
C (92)capital assets pricing model资本资产计价模式 E\~ KVn
C (93)capital commitment 承诺资本 )|y2Q
C (94)capital employed 已运用的资本 2?- 07 g
C (95)capital expenditure 资本支出 D?yE$_3>c
C (96)capital expenditureauthorization 资本支出核准 r p
@
C (97)capital expenditure control 资本支出控制 B$TChc3B
C (98)capital expenditure proposal资本支出申请 1Uemsx%'k
C (99)capital funding planning 资本基金筹集计划 FaE #\Q
C (100)capital gain 资本收益 6QLQ1k`
C (101)capital investment appraisal资本投资评估 9/1+BQ
C (102)capital maintenance 资本保全 ~,*YmB=Z
C (103)capital resource planning 资本资源计划 c|}K_~l_
C (104)capital surplus 资本盈余 =Y/fF
C (105)capital turnover 资本周转率 r<X 4ER
C (106)card 记录卡 p&sK\
C (107)cash 现金 r}0C8(oq
C (108)cash account 现金账户 yvd
`nV
C (109)cash book 现金账薄 QhXC>)PW
C (110)cash cow 金牛产品 daB l%a=
C (111)cash flow 现金流量 p/k<wCm6
C (112)cash discounted 现金贴现 !Wixs]od
C (113)cash flow budget 现金流量预算 YYE8/\+B.
C (114)cash flow statement 现金流量表 uR:=V9O
C (115)cash ledger 现金分类账 hzQ+9-qA
C (116)cash limit 现金限额 7AO3-;
l]
C (117)CCA 现时成本会计 6`
qr:.
C (118)center 中心 u-QO>3oY6
C (119)changeover time 变更时间 l{6` k<J(
C (120)chartered entity 特许经济个体 }B=qH7u.K
C (121)cheque 支票 /MKNv'5&!%
C (122)cheque register 支票登记薄 $
xA J9_2P
C (123)coin analysis 零钱分类 f(6UL31
C (124)classification 分类 #~4{`]W6
C (125)clock card 工时卡 (D>y6r>r
C (126)code 代码 | 7 m5P@X
C (127)commitment accounting 承诺确认会计 sB( `[5I
C (128)common cost 共同成本 PW*;S p
C (129)company limited byguarantee 有限担保责任公司 Z>x7|Q3CX
C (130)company limited shares 股份有限公司 *5y
W
C (131)competitive position 竞争能力状况 g=xv+e
C (132)concept 概念 t
{Hh&HX
C (133)conglomerate 跨行业企业
XLZ j
C (134)consistency concept 一致性概念 j,=*WG
C (135)consolidated accounts 合并报表 X
a"XB
C (136)consolidation accounting 合并会计 \5Vp6^
C (137)consortium 财团 BbrT f"`
C (138)contingency plan 应急计划 fW.GNX8
C (139)contingent liabilities 或有负债 2y+70(E1
C (140)continuous operation 连续生产 +ze}0lrEL
C (141)contra 抵消 %j*k
C (142)contract cost 合同成本 (_w
%
C (143)contract costing 合同成本计算 ?dsf@\
C (144)contribution 贡献毛益 =[P%_v``
C (145)contribution centre 贡献中心 )W8L91-
C (146)contribution chart 贡献图 OL=ET)Y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 lf%b0na?r
C (148)contribution to salesration 贡献毛益对销售比率 -9OMn}w/*
C (149)control 控制 -G],H)M
C (150)control account 控制帐户 6z#lN>Y-`
C (151)control limits 控制限度 b JfD\
C (152)controllability concept 可控制概念 bQwdgc),s{
C (153)controllable cost 可控制成本 +{xMIl_
C (154)conversion cost 加工成本 Ap]4QqU
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 *o02!EYge
C (156)corporate appraisal 公司评估 PwW^y#96
C (157)corporate planning 公司计划 Q[J [=
C (158)corporate social reporting 公司社会报告 +/y{^}b/
C (159)corporation 股份公司 ytjK++(T5
C (160)cost 成本 ;Z ]<S_#-
C (161)cost account 成本帐户 ?R;nL{
C (162)cost accounting 成本会计 >ik1]!j]Lv
C (163)cost accounting manual 成本手册 rH9uGm-*
C (164)cost accounts calendar 成本报表的日历时间 J` w
]}GlH
C (165)cost adjustment 成本调整 <ROpuY\!l
C (166)cost allocation 成本分配 ;>9OgO
C (167)cost apportionment 成本分摊 s$DGd
T)
C (168)cost attribution 成本归属 `n
3FT=
C (169)cost audit 成本审计 2)wAFO6u
C (170)cost behaviour 成本性态 Gn]d;5P=
C (171)cost benefit analysis 成本效益分析 LthGZ|>
C (172)cost center 成本中心 M^z=1YrMd
C (173)cost driver 成本动因