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注会《审计》英语常用词汇 g;]
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1.audit 审计 :
Np&G4IM>
2.attestation 鉴证 u#=N8
3.credibility 可信赖程度 Kt}dTpVFr
4.audit of financial statements 财务报表审计 0?,EteR
5.agreed-upon procedures 执行商定程序 N.
eSf
6.high levels of assurance 高水平保证 lt0(Kf g
7.compilation 编制 aKCCFHq t!
8.reliability 可靠性 w
#(XiH*
9.relevance 相关性 y''? yr
10.professional skepticism 职业谨慎 [+GQ3Z\
11.objectivity 客观性 7\
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12. professional competence 专业胜任能力 JpS:}yyJ>N
13.Senior/CPA-in-charge 项目经理 C
UBcU
14.audit engagement letter 业务约定书 MzK
&Jh
15.recurring audit 连续审计 2b|vb}|t{
16.the client 委托人 _,Fwt
17.change CPA 更换注册会计师 uc7np]Z
18.the existing CPA 现任注册会计师 (2qo9j"j/Y
19.the successor CPA 后任注册会计师 e4CG=K3s
20.the preceding CPA前任注册会计师 j?z(fs-
21.issue the audit report 出具审计报告 ` S85i*
22.expert 专家 )J#@L*
23.the board of directors 董事会 I8^z\ef&
24.knowledge of the entity‘ s business 了解被审计单位情况 l@#X]3h!
25.assess material misstatement risks评估重大错报风险 SKRD{MRsux
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 XyhOd$)
27.a general knowledge of —— 初步了解―――的情况 m@HU;J\I
28.a more knowledge of—— 进一步了解的情况 Vi#(x9.
29.the prior year‘s working papers 以前年度工作底稿 <Bu*: O
30.minutes of meeting 会议纪要
8CEy#%7]}
31.business risks 经营风险 i@B5B2
32.appropriateness 适当性 M5) 6|T
33.accounting estimate 会计估计 Nt/*VYUn
34.management representations 管理层声明 NmtBn^t
35.going concern assumption 持续经营假设 ;y k@`<
36.audit plan 审计计划 \D}/tz5~B
37.significant audit areas 重点审计领域 /h2`?~k+
38.error 错误 kt;X|`V{5z
39.fraud舞弊 2! wz#EC
40.modified or additional procedures 修改或追加审计程序 ~=c^Oo:
41.misappropriation of assets 侵占资产
P$4?-AZ
42.transactions without substance 虚假交易 NpRC3^
43.unusual pressures 异常压力 o_G.J4 V
44.the suspected noncompliance 涉嫌存在违法行为 (\R"v^
45.materialiy 重要性 M>I}^Zp!
46.exceed the materiality level 超过重要性水平 o~GhV4vq
47.approach the materiality level 接近重要性水平 PwDQ<
48.an acceptably low level 可接受水平 A0[flIl
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 .+
[[m$J
50.misstatements or omissions 错报或漏报 hZzsZQ`
51.aggregate 总计 _&w!JzpXT
52.subsequent events 期后事项 $~ItT1k_
53.adjust the financial statements 调整财务报表 'Y"q=@Ei9
54.perform additional audit procedures 实施追加的审计程序 `C!Pe84(
55.audit risk 审计风险 ?=4J
56.detection risk 检查风险 m&ZdtB|
57.inappropriate audit opinion 不适当的审计意见 <,cD EN7
58.material misstatement 重大的错报 lXz<jt@5
59.tolerable misstatement 可容忍错报 z1]RwbA?1
60.the acceptable level of detection risk 可接受的检查风险 has5"Bb
61.assessed level of material misstatement risk 重大错报风险的评估水平 s@
3!G+ -}
62.simall business 小规模企业 45-pJf8F
63.accounting system 会计系统 +qS$t
64.test of control 控制测试
d;CD~s
65.walk-through test 穿行测试 O9>/WmLe
66.communication 沟通 ,g\.C+.S
67.flow chart 流程图 "ht2X
w
68.reperformance of internal control 重新执行 92} ,A`=
69.audit evidence 审计证据 !Sw7!h.ut
70.substantive procedures 实质性程序 V25u'.'v
71.assertions 认定 ;2X1 qw>
72.esistence 存在 $!fz87-p>
73.occurrence 发生 e| kYu[^
74.completeness 完整性 .+M4Pi
75.rights and obligations 权利和义务 Fir7z nRW
76.valuation and allocation 计价和分摊 E26ZVFg
77.cutoff 截止 1P[!
B[;c
78.accuracy 准确性 mY%PG
79.classification 分类 bTn-Pg){
80.inspection 检查 2oq>tnYyV[
81.supervision of counting 监盘 4QDF%#~q^
82.observation 观察
XV
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83.confirmation 函证 )T2Sw z/
84.computation 计算 ) I5f`r=Ry
85.analytical procedures 分析程序 *~-~kv4-
86.vouch 核对 ~i(*.Z)
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87.trace 追查 12rr:(#%s
88.audit sampling 审计抽样 cPtP?)38.
89.error 误差 / ?Q@Pn
90.expected error 预期误差 WRo#ZVt9$
91.population 总体 thq(tK7
92.sampling risk 抽样风险 zfxxPL'
93.non- sampling risk 非抽样风险 |:
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94.sampling unit 抽样单位 _e?(Gs0BM
95.statistical sampling 统计抽样 ,Ma$:6`f
96.tolerable error 可容忍误差 :/1WJG:!
97.the risk of under reliance 信赖不足风险 {cG&l:-r
98.the risk of over reliance 信赖过度风险 US
Q{o
99.the risk of incorrect rejection 误拒风险 <
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100. the risk of incorrect acceptance 误受风险 5$9j&&R
101.working trial balance 试算平衡表 M\T6cN@m
102.index and cross-referencing 索引和交叉索引 ]C'r4Ch^
103.cash receipt 现金收入 Wk$%0xZ7
104.cash disbursement 现金支出 ?N`W,
105.bank statement 银行对账单 fw-LZ][
106.bank reconciliation 银行存款余额调节表 t/y0gr tm6
107.balance sheet date 资产负债表日 *VL-b8'A<
108.net realizable value 可变现净值 ;H}?8L
109.storeroom 仓库 R2r0'Yx
110.sale invoice 销售发票 *DU86JL`
111.price list 价目表 a7M8sZ?"
112.positive confirmation request 积极式询证函 n!f@JHL
113.negative confirmation request 消极式询证函 ! WQEv_G@
114.purchase requisition 请购单 ON!1lS
115.receiving report 验收报告 'Z;R!@Dm
116.gross margin 毛利 @mw1(J
117.manufacturing overhead 制造费用 jgukW7H
118.material requisition 领料单
5)mn
119.inventory-taking 存货盘点 =G*<WcR
120.bond certificate 债券 SVeL c
121.stock certificate 股票 HhIa=,VY
122.audit report 审计报告 g9
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123.entity 被审计单位 0nae
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124.addressee of the audit report 审计报告的收件人 'S&5zwrH
125.unqualified opinion 无保留意见 M`S >Q2{
126.qualified opinion 保留意见 \GBv@
127.disclaimer of opinion 无法表示意见 Q?Q!D+~mND
128.adverse opinion 否定意见 A.(Z0,S-i
0~"{z>s '
A (1)ABC 作业基础成本计算 ?|{P]i?)'
A (2)absorbed overhead 已吸收制造费用 gX]?`u
A (3)absorption costing 吸收成本计算 [_
CIN
A (4)account 账户,报表 f`vB$r>
A (5)accounting postulate 会计假设 ,@(lYeD"
A (6)accounting series release 会计公告文件 ^|OxlfS
A (7)accounting valuation 会计计价 [?_^Cy
A (8)account sale 承销清单 5Vf#(r f
A (9)accountability concept 经营责任概念 = q;ACW,z
A (10)accountancy 会计职业 y1@{(CDp"
A (11)accountant 会计师 [&"`2n
A (12)accounting 会计 lP0'Zg(
A (13)agency cost 代理成本 PC=b.H8P+W
A (14)accounting bases 会计基础 KN_3]-+B
A (15)accounting manual 会计手册 $xNZ.|al
A (16)accounting period 会计期间 s}X2*o`,
A (17)accounting policies 会计方针 rVkRU5
A (18)accounting rate of return 会计报酬率 yP6^&'I+
A (19)accounting reference date 会计参照日 CO-9-sQx
A (20)accounting reference period 会计参照期间 #8rLB(
A (21)accrual concept 应计概念 qgDd^0
A (22)accrual expenses 应计费用 wNq#vn
A (23)acid test ration 速动比率(酸性测试比率) PkMN@JS
A (24)acquisition 购置 o yK'h9Wt1
A (25)acquisition accounting 收购会计 AwUc U;"9>
A (26)activity based accounting 作业基础成本计算 b-\ 1D;]
A (27)adjusting events 调整事项 9x23## s
A (28)administrative expenses 行政管理费 |!,;IoZ
A (29)advice note 发货通知 ?7*.S Lt
A (30)amortization 摊销 /*i[MB
A (31)analytical review 分析性检查 2old})CLJ
A (32)annual equivalent cost 年度等量成本法 :)p\a1I[*
A (33)annual report and accounts 年度报告和报表 k`_sKr]9
A (34)appraisal cost 检验成本 )
pbsvR_
A (35)appropriation account 盈余分配账户 f;x0Ho5C2
A (36)articles of association 公司章程细则 lvY[E9I0
A (37)assets 资产 yX0nyhq
A (38)assets cover 资产保障 @j=:V!g2O
A (39)asset value per share 每股资产价值 kZ>_m&g
A (40)associated company 联营公司 #~BsI/m
A (41)attainable standard 可达标准 jEVDz
oIrO%v:'!
A (42)attributable profit 可归属利润 "m4
._4U
A (43)audit 审计 0*]n#+=
A (44)audit report 审计报告 gNUYHNzDM(
A (45)auditing standards 审计准则 _(l?gj
A (46)authorized share capital 额定股本 3K!(/,`
A (47)available hours 可用小时 O`K2mt\%
A (48)avoidable costs 可避免成本 [;t-XC?[nk
B (49)back-to-back loan 易币贷款 X6*4IE
B (50)backflush accounting 倒退成本计算 X|y(B%:
B (51)bad debts 坏帐 G5vp(%j
B (52)bad debts ratio 坏帐比率 . |%n"{
B (53)bank charges 银行手续费 rP|~d}+I
B (54)bank overdraft 银行透支 ti'B}bH>'
B (55)bank reconciliation 银行存款调节表 +fS<YT
B (56)bank statement 银行对账单 G!dx)v
B (57)bankruptcy 破产 eu={6/O
B (58)basis of apportionment 分摊基础 B\S}*IE
B (59)batch 批量 @Q
teC@k
B (60)batch costing 分批成本计算 ,4:=n$e 0
B (61)beta factor B(市场)风险因素 ,.9k)\/V
B (62)bill 账单 /9ctmW1!<
B (63)bill of exchange 汇票 >m]LV}">O
B (64)bill of landing 提单 +`,;tz=?
B (65)bill of materials 用料预计单 :^7>kJ5?
B (66)bill payable 应付票据 ,2YZB*6h{
B (67)bill receivable 应收票据 =' uePM")
B (68)bin card 存货记录卡 *:bexD H
B (69)bonus 红利 bd]9kRq1K
B (70)book-keeping 薄记 5EU~T.4C<
B (71)Boston classification 波士顿分类 v{d$DZUs
B (72)breakeven chart 保本图 $vrkxn
B (73)breakeven point 保本点 E75/EQ5p]p
B (74)breaking-down time 复位时间 "!+gA&
B (75)budget 预算 L4,b ThSG
B (76)budget center 预算中心 is
}>+&_
B (77)budget cost allowance 预算成本折让 ijsoY\V50
B (78)budget manual 预算手册 @A4$k
dJ2
B (79)budget period 预算期间 m??Py"1y
B (80)budgetary control 预算控制 B (Ps/
B (81)budgeted capacity 预算生产能力 jc!m; U t
B (82)burden 制造费用 27k(`{K
B (83)business center 经营中心 >-w(P/
B (84)business entity 营业个体 4-
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B (85)business unit 经营单位 U%q-#^A
B (86)buy-out management 管理性购买产权 fIl;qGz85
B (87)by-product 副产品 h PL]B_<
C (88)called-up share capital 催缴股本
C];P yQS
C (89)capacity 生产能力 v3#,Z!
C (90)capacity ratios 生产能力比率 |BbzRis
C (91)capital 资本 0:f]&Ng
C (92)capital assets pricing model资本资产计价模式 \?pyax8
C (93)capital commitment 承诺资本 nl
qn:[BU
C (94)capital employed 已运用的资本 NMe{1RM
C (95)capital expenditure 资本支出 *,mI=1
C (96)capital expenditureauthorization 资本支出核准 ~:{
05W
C (97)capital expenditure control 资本支出控制 /a'1W/^2
C (98)capital expenditure proposal资本支出申请 DY -5(6X
C (99)capital funding planning 资本基金筹集计划 H1I^Vij
C (100)capital gain 资本收益 T]ls&cW5
C (101)capital investment appraisal资本投资评估 Dn6U8s&
C (102)capital maintenance 资本保全 B*N1)J\5
C (103)capital resource planning 资本资源计划 jMgXIK\
C (104)capital surplus 资本盈余 w8XCU>
|
C (105)capital turnover 资本周转率 <
Hkq
C (106)card 记录卡 .4p3~r?=S
C (107)cash 现金 'C/yQvJ
C (108)cash account 现金账户 wqhktgG
C (109)cash book 现金账薄 @(Y!$><Is
C (110)cash cow 金牛产品 @^xtxtjzux
C (111)cash flow 现金流量 VGmvfhf#"
C (112)cash discounted 现金贴现 nq)F$@
C (113)cash flow budget 现金流量预算 TG%B:^Yz!
C (114)cash flow statement 现金流量表 `PC9t)%.pV
C (115)cash ledger 现金分类账 TWzLJ63*
C (116)cash limit 现金限额 0V4B Q:v
C (117)CCA 现时成本会计 ikW[lefTq
C (118)center 中心 .E<nQWz8
C (119)changeover time 变更时间 z Fo11;*D
C (120)chartered entity 特许经济个体 vd
{QFJ
C (121)cheque 支票 Ut;`6t
C (122)cheque register 支票登记薄 H5T_i$W
C (123)coin analysis 零钱分类 LWyr
C (124)classification 分类 N%
4"9K
C (125)clock card 工时卡 fbNzRXw
C (126)code 代码 Nob(D'vSr
C (127)commitment accounting 承诺确认会计 v1TFzcHl<
C (128)common cost 共同成本 TIWR[r1!
C (129)company limited byguarantee 有限担保责任公司 L=l&,ENy
C (130)company limited shares 股份有限公司 Qc; kj
C (131)competitive position 竞争能力状况 j,.\QwpU
C (132)concept 概念 3 r&
C (133)conglomerate 跨行业企业 K]hp-QK<
C (134)consistency concept 一致性概念 T.4&P#a1
C (135)consolidated accounts 合并报表 <Dd>- K
C (136)consolidation accounting 合并会计 CIjc5^Y2
C (137)consortium 财团 7l D-|yx
C (138)contingency plan 应急计划 w G %W{T$
C (139)contingent liabilities 或有负债 xG9Sk
C (140)continuous operation 连续生产 -L1785pB85
C (141)contra 抵消 ~SnUnNDm `
C (142)contract cost 合同成本 /ad9Q~nJ
C (143)contract costing 合同成本计算 x4oWZEd
C (144)contribution 贡献毛益 =~B"8@B
C (145)contribution centre 贡献中心 KJA
:;
C (146)contribution chart 贡献图 # ]7Lieh[5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 FACw;/rW
C (148)contribution to salesration 贡献毛益对销售比率 o4);5~1l
C (149)control 控制 ,#K/+T
C (150)control account 控制帐户 A&Y5z[p
C (151)control limits 控制限度 c$O8Rhx
C (152)controllability concept 可控制概念 :?>7Z6
C (153)controllable cost 可控制成本 gc9R;B1
C (154)conversion cost 加工成本 R4m{D
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <$A,Ex94
C (156)corporate appraisal 公司评估 @^P^-B
C (157)corporate planning 公司计划 OT9]{|7
C (158)corporate social reporting 公司社会报告 xN 1P#
C (159)corporation 股份公司 K3T.l#d'L
C (160)cost 成本 E
TT46%Y
C (161)cost account 成本帐户 .ZpOYhk
C (162)cost accounting 成本会计 K^Awf6%
C (163)cost accounting manual 成本手册 M:S-%aQ_<y
C (164)cost accounts calendar 成本报表的日历时间 CU'JvVe3
C (165)cost adjustment 成本调整 -V2\s
C (166)cost allocation 成本分配 mj~:MCC
C (167)cost apportionment 成本分摊 c-a,__c?hx
C (168)cost attribution 成本归属 szI7I$Qb
C (169)cost audit 成本审计 kZ40a\9
Ye
C (170)cost behaviour 成本性态 $x0SWJ \G
C (171)cost benefit analysis 成本效益分析 6':iW~iI
C (172)cost center 成本中心 a.Ho>(V/4
C (173)cost driver 成本动因