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注会《审计》英语常用词汇 E]`7_dG+T
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1.audit 审计 5Kg'&B (
2.attestation 鉴证 aZA``#p+
3.credibility 可信赖程度 /d3Jd.l!
4.audit of financial statements 财务报表审计 T0w_d_aS
5.agreed-upon procedures 执行商定程序 OH\^j1x9I
6.high levels of assurance 高水平保证 AYbO~_a\N
7.compilation 编制 3xChik{
8.reliability 可靠性 Uq
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9.relevance 相关性 ]b4IO4T
10.professional skepticism 职业谨慎 LCHMh6
11.objectivity 客观性 o:@Q1+p
12. professional competence 专业胜任能力 (9'^T
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13.Senior/CPA-in-charge 项目经理 o
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14.audit engagement letter 业务约定书 )dT@0Ys%
15.recurring audit 连续审计 5}#wp4U
16.the client 委托人 nYyhQX~]B
17.change CPA 更换注册会计师 UPh#YV 0/,
18.the existing CPA 现任注册会计师 KrE'M
19.the successor CPA 后任注册会计师 79h~w{IT@
20.the preceding CPA前任注册会计师 XNJ4T]><
21.issue the audit report 出具审计报告 1^\w7Rew2
22.expert 专家 (GSP3KKo*G
23.the board of directors 董事会 UD.bb
24.knowledge of the entity‘ s business 了解被审计单位情况 kU<t~+
25.assess material misstatement risks评估重大错报风险
g@`i7qN
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 n<ZPWlJ
27.a general knowledge of —— 初步了解―――的情况 \fA{ sehdL
28.a more knowledge of—— 进一步了解的情况 |9I)YD
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 Gnkar[oa&
31.business risks 经营风险 Kw
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32.appropriateness 适当性
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33.accounting estimate 会计估计 <g[z jV9p
34.management representations 管理层声明 _[2@2q0
35.going concern assumption 持续经营假设 ":Wq<Z'
36.audit plan 审计计划 ~r --dU
37.significant audit areas 重点审计领域 P\jGySj
38.error 错误 L:G
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39.fraud舞弊 ,;)ZF
40.modified or additional procedures 修改或追加审计程序 <S@jf4
41.misappropriation of assets 侵占资产 K;?D^n.
42.transactions without substance 虚假交易 qlO}=b/
43.unusual pressures 异常压力 @]=40Yj~w
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 Cx7-I0!
46.exceed the materiality level 超过重要性水平 {7NGfzwp;6
47.approach the materiality level 接近重要性水平 0t <nH%N}^
48.an acceptably low level 可接受水平 jj5S+ >4
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 G7 %bY
50.misstatements or omissions 错报或漏报 <L&EH@T
51.aggregate 总计 %M(RV_R+6
52.subsequent events 期后事项 I.<c{4K5
53.adjust the financial statements 调整财务报表 -=ZL(r
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54.perform additional audit procedures 实施追加的审计程序 m#7(<#
55.audit risk 审计风险 `Fy-"Uf
56.detection risk 检查风险 AYts
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57.inappropriate audit opinion 不适当的审计意见 Wlj&_~
58.material misstatement 重大的错报 ;5[KZ8j6Y
59.tolerable misstatement 可容忍错报 Jz@~$L
60.the acceptable level of detection risk 可接受的检查风险 ~4~`bT9
61.assessed level of material misstatement risk 重大错报风险的评估水平 GtA`0B
62.simall business 小规模企业 =6%oW2E\
63.accounting system 会计系统 f[ ^f/jGm
64.test of control 控制测试 OZ[ YB
65.walk-through test 穿行测试 dr
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66.communication 沟通 .|UQ)J?s
67.flow chart 流程图 >[}oH2oi
68.reperformance of internal control 重新执行 K@D\5s|1|
69.audit evidence 审计证据 M+/xw8}a
70.substantive procedures 实质性程序 ?e7]U*jEU
71.assertions 认定 OmYVJt_
72.esistence 存在 aB9!}3@
73.occurrence 发生 "W|A^@r}
74.completeness 完整性 \CbJU
75.rights and obligations 权利和义务 bF'rK'',
76.valuation and allocation 计价和分摊 T<AT&4
77.cutoff 截止 ZO0 Ee1/
78.accuracy 准确性 $XBK_ 5
79.classification 分类 KpLmpK1
80.inspection 检查 K5""%O+
81.supervision of counting 监盘 "t@p9>
82.observation 观察 *H>rvE.K?
83.confirmation 函证 K1B9t{T
84.computation 计算 ]MbPivM
85.analytical procedures 分析程序 wQkM:=t5
86.vouch 核对 jc}G+|`
87.trace 追查 qWt}8_"
88.audit sampling 审计抽样 Cs'LrUB?=U
89.error 误差 qe~x?FO_>
90.expected error 预期误差 A'WR!*Yt
91.population 总体 Vz{+3vfra6
92.sampling risk 抽样风险 @f!X%)\;x
93.non- sampling risk 非抽样风险 Gr"CHz/
94.sampling unit 抽样单位 Tb/TP3N
95.statistical sampling 统计抽样 J=4>zQLW
96.tolerable error 可容忍误差 c8RJOc4X
97.the risk of under reliance 信赖不足风险 Szu s*YL7
98.the risk of over reliance 信赖过度风险 7R+(3NU1A
99.the risk of incorrect rejection 误拒风险 7nZPh3%
100. the risk of incorrect acceptance 误受风险 6 SSDc/
101.working trial balance 试算平衡表 Y+gY"
102.index and cross-referencing 索引和交叉索引 ; *
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103.cash receipt 现金收入 hsZ/Vnn`
104.cash disbursement 现金支出 '%)R}wgV
105.bank statement 银行对账单 2G8pDvBr
106.bank reconciliation 银行存款余额调节表 cNs'GfD}
107.balance sheet date 资产负债表日 hlTbC
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108.net realizable value 可变现净值 R%E7 |NAG
109.storeroom 仓库 gL; Kie6Z
110.sale invoice 销售发票 ]S|FK>U[
111.price list 价目表 2_o#Gx'
112.positive confirmation request 积极式询证函 I`>U#x*
113.negative confirmation request 消极式询证函 aQkOQy
114.purchase requisition 请购单 =W(*0"RM
115.receiving report 验收报告 {|;a?]?
116.gross margin 毛利 vdQoJWuB
117.manufacturing overhead 制造费用 +/:tap|V
118.material requisition 领料单 xNP_>Qa~
119.inventory-taking 存货盘点 "tK%]c d-
120.bond certificate 债券 YFKE>+
121.stock certificate 股票 NE995;
122.audit report 审计报告
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123.entity 被审计单位 EeIDlm0o
124.addressee of the audit report 审计报告的收件人 6|TSH$w_
125.unqualified opinion 无保留意见 !_S>ER
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 D}-.<
128.adverse opinion 否定意见 :5d>^6eoB?
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A (1)ABC 作业基础成本计算 kc,"w\ ai
A (2)absorbed overhead 已吸收制造费用 ~j0rORy]
A (3)absorption costing 吸收成本计算 v
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A (4)account 账户,报表 /
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A (5)accounting postulate 会计假设 .
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A (6)accounting series release 会计公告文件 >}5?`.K~Q*
A (7)accounting valuation 会计计价 n ]ikc|
A (8)account sale 承销清单 yPyu)
A (9)accountability concept 经营责任概念 gcLz}84
A (10)accountancy 会计职业 Z$oy;j99y
A (11)accountant 会计师 @hLkU4S
A (12)accounting 会计 Bqx5N"
A (13)agency cost 代理成本 QYJ
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A (14)accounting bases 会计基础 '\Xkvi
A (15)accounting manual 会计手册 ;C]Ufk
A (16)accounting period 会计期间 Tc2.ciU
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 UHBXq;?&q
A (19)accounting reference date 会计参照日 Qm%F]nyy
A (20)accounting reference period 会计参照期间 H=dIZ
A (21)accrual concept 应计概念 @Z)|_
A (22)accrual expenses 应计费用 u\R?(G&
A (23)acid test ration 速动比率(酸性测试比率) N2r zHK
A (24)acquisition 购置 n:j'0WW
A (25)acquisition accounting 收购会计 _Hb;)9y
A (26)activity based accounting 作业基础成本计算 jX53 owZ
A (27)adjusting events 调整事项 |dRVSVN
A (28)administrative expenses 行政管理费 {C1crp>q
A (29)advice note 发货通知 ^E&PZA\,;
A (30)amortization 摊销 3f;=#|l
A (31)analytical review 分析性检查 3;nOm =I
A (32)annual equivalent cost 年度等量成本法 >mGH4{H
A (33)annual report and accounts 年度报告和报表 Ts iJK
A (34)appraisal cost 检验成本 nhI+xqfn
A (35)appropriation account 盈余分配账户 *MF9_V)8V
A (36)articles of association 公司章程细则 +9)JtmoL
A (37)assets 资产 7 WJ\nK
A (38)assets cover 资产保障
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A (39)asset value per share 每股资产价值 gY}In+S
A (40)associated company 联营公司 +X?ErQm
A (41)attainable standard 可达标准 igO>)XbsM
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A (42)attributable profit 可归属利润 %&ejO=r
A (43)audit 审计 #A63?kDE&&
A (44)audit report 审计报告 A=|XlP$6
A (45)auditing standards 审计准则 _\!]MV
A (46)authorized share capital 额定股本 Ik G&
A (47)available hours 可用小时 ZR
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A (48)avoidable costs 可避免成本 ^$c#L1
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B (49)back-to-back loan 易币贷款 z2=bbm:
B (50)backflush accounting 倒退成本计算 U,<m%C"
B (51)bad debts 坏帐 T:}Q3
B (52)bad debts ratio 坏帐比率 <O#&D|EMd|
B (53)bank charges 银行手续费 1#vy# '
B (54)bank overdraft 银行透支 <'y<8gpM
B (55)bank reconciliation 银行存款调节表 a[{$4JpK
B (56)bank statement 银行对账单 \i.]-k
B (57)bankruptcy 破产 gt kV=V
B (58)basis of apportionment 分摊基础 "k zKQ~
B (59)batch 批量 }~FX!F#oU
B (60)batch costing 分批成本计算 &OR(]Wt0
B (61)beta factor B(市场)风险因素 I8H3*DE
B (62)bill 账单 {gMe<y
B (63)bill of exchange 汇票 Mw[3711v
B (64)bill of landing 提单 qpQ;,8X-"
B (65)bill of materials 用料预计单 $H:!3-/
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 }1a}pm2p
B (68)bin card 存货记录卡 <o E
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B (69)bonus 红利 w OL,L U
B (70)book-keeping 薄记 D%SOX N
B (71)Boston classification 波士顿分类 Ds1h18
B (72)breakeven chart 保本图 D
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B (73)breakeven point 保本点 mxNd
B (74)breaking-down time 复位时间 Q_mphW:[
B (75)budget 预算 .Rr^AGA4
B (76)budget center 预算中心 +VwQ=[y]
B (77)budget cost allowance 预算成本折让 y^2#;0W
B (78)budget manual 预算手册 fQ+whGB
B (79)budget period 预算期间 mV0,T*}e
B (80)budgetary control 预算控制 F
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B (81)budgeted capacity 预算生产能力 r@G*Fx8Z
B (82)burden 制造费用 F^,:p.ihm<
B (83)business center 经营中心 >%/x~UFc5
B (84)business entity 营业个体 E@VQxB7+
B (85)business unit 经营单位 6St= r)_
B (86)buy-out management 管理性购买产权 1tuvJ+`{
B (87)by-product 副产品 mhbczVw
C (88)called-up share capital 催缴股本 Q14zc0N
C (89)capacity 生产能力 |)x7qy`
C (90)capacity ratios 生产能力比率 c*KE3:
C (91)capital 资本 6w.E Sm
C (92)capital assets pricing model资本资产计价模式 R hWQ:l]
C (93)capital commitment 承诺资本 9A|A@E#
C (94)capital employed 已运用的资本 `_/bg(E
C (95)capital expenditure 资本支出 ;i@S}LwL
C (96)capital expenditureauthorization 资本支出核准 Z\
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C (97)capital expenditure control 资本支出控制 mK:gj&N7X|
C (98)capital expenditure proposal资本支出申请 SYJO3cY
C (99)capital funding planning 资本基金筹集计划 <Iw{fj|
C (100)capital gain 资本收益 (
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C (101)capital investment appraisal资本投资评估 WJ{Iv] }9
C (102)capital maintenance 资本保全 <4r8H-(%
C (103)capital resource planning 资本资源计划 fCt|8,-H
C (104)capital surplus 资本盈余 Cqd\n#d/~
C (105)capital turnover 资本周转率 *%xbn8
C (106)card 记录卡 j>8DaEfwx
C (107)cash 现金 }*fBHzNN
C (108)cash account 现金账户 ybaY+![*
C (109)cash book 现金账薄 +p 6Ty2rz
C (110)cash cow 金牛产品 ^O|f
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C (111)cash flow 现金流量 9r%fBiSk
C (112)cash discounted 现金贴现 OG$n C
C (113)cash flow budget 现金流量预算 MA
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C (114)cash flow statement 现金流量表 R"ON5,E
C (115)cash ledger 现金分类账 ]4aPn
C (116)cash limit 现金限额 ^s~)"2 g
C (117)CCA 现时成本会计 ^'QO!{7f
C (118)center 中心 J[lC$X[
C (119)changeover time 变更时间 $dfc@Fn^x
C (120)chartered entity 特许经济个体 !y_FbJ8KC
C (121)cheque 支票
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C (122)cheque register 支票登记薄
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C (123)coin analysis 零钱分类 *aErwGLB8
C (124)classification 分类 t:wBh'K~R8
C (125)clock card 工时卡 vQ rxx
C (126)code 代码 ^ ` LqNG
C (127)commitment accounting 承诺确认会计 a (U52dO,
C (128)common cost 共同成本 x`E<]z*w}
C (129)company limited byguarantee 有限担保责任公司 @CNJpQ ujn
C (130)company limited shares 股份有限公司 Snr(<u
C (131)competitive position 竞争能力状况 %q5dV<X'c
C (132)concept 概念 ]B>76?2W
C (133)conglomerate 跨行业企业 #j2kT
C (134)consistency concept 一致性概念 ^4=#,K
C (135)consolidated accounts 合并报表 Q/o,2R
C (136)consolidation accounting 合并会计 Pe`mZCd^
C (137)consortium 财团 aM5]cc%
C (138)contingency plan 应急计划 n)yDep]$G
C (139)contingent liabilities 或有负债 $J1`.Q>)4
C (140)continuous operation 连续生产 HK)m^!=
C (141)contra 抵消 8063LWV
C (142)contract cost 合同成本 8AR8u!;8
C (143)contract costing 合同成本计算 =g+}4P
C (144)contribution 贡献毛益 !wp1Df[
C (145)contribution centre 贡献中心 l~J d>9DwY
C (146)contribution chart 贡献图 "B'c;0@q
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 /8;m.J>bf
C (148)contribution to salesration 贡献毛益对销售比率 8N&'n
C (149)control 控制 U7
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C (150)control account 控制帐户 (d4btcg
C (151)control limits 控制限度 B*tYp
C (152)controllability concept 可控制概念 @i#JlZM_
C (153)controllable cost 可控制成本 *}2L4]
C (154)conversion cost 加工成本 8 a]'G)(ts
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 C0N
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C (156)corporate appraisal 公司评估 C1^%!)
C (157)corporate planning 公司计划 b8K]>yDAh
C (158)corporate social reporting 公司社会报告 )tG. 9"<
C (159)corporation 股份公司 '0
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C (160)cost 成本 3ijPm<wn
C (161)cost account 成本帐户 DS?.'"n[u
C (162)cost accounting 成本会计 Vn5T Jw
C (163)cost accounting manual 成本手册 !Cgj
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C (164)cost accounts calendar 成本报表的日历时间 G&S2U=KdV%
C (165)cost adjustment 成本调整 Wt/;iq"
C (166)cost allocation 成本分配 FKO2UY#&7
C (167)cost apportionment 成本分摊 .B]l@E-u
C (168)cost attribution 成本归属 N3"Jo uP
C (169)cost audit 成本审计 z&;8pZr
C (170)cost behaviour 成本性态 WEwa<%Ss
C (171)cost benefit analysis 成本效益分析 +2`BZ}5y
C (172)cost center 成本中心 TuQGF$n@
C (173)cost driver 成本动因