-axKnfj
[l=@b4Og
注会《审计》英语常用词汇 OX,em Ti
dPO"8HQ
(o{Y;E@/y
1.audit 审计 ?C CQm
2.attestation 鉴证 )]n>.ZmLCB
3.credibility 可信赖程度 Av.`'.b
4.audit of financial statements 财务报表审计 5$
How!
5.agreed-upon procedures 执行商定程序 ESviWCh0Fl
6.high levels of assurance 高水平保证 IFW(nB(
7.compilation 编制 Dx\~#$S!=
8.reliability 可靠性 &q&z$Gc;m
9.relevance 相关性 ZQ"dAR
/y
10.professional skepticism 职业谨慎 5]mH.{$x$?
11.objectivity 客观性 9z?c0W5x
12. professional competence 专业胜任能力 42e [OG-
13.Senior/CPA-in-charge 项目经理 7!qeIz
14.audit engagement letter 业务约定书 "IS; o o$g
15.recurring audit 连续审计 E2l"e?AN~
16.the client 委托人 :@p]~{m :G
17.change CPA 更换注册会计师 <Z[Z&^
18.the existing CPA 现任注册会计师 |>P:R4P
19.the successor CPA 后任注册会计师 N?3p,2
20.the preceding CPA前任注册会计师 WiZkIZ
21.issue the audit report 出具审计报告 Wrbv<8}%c
22.expert 专家 kM-8%a2i
23.the board of directors 董事会 `D3q!e
24.knowledge of the entity‘ s business 了解被审计单位情况 3 85qQppz
25.assess material misstatement risks评估重大错报风险 Dhm;K$T
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
'h ?
27.a general knowledge of —— 初步了解―――的情况 S%H"i
y
28.a more knowledge of—— 进一步了解的情况 $[_5:@T%N
29.the prior year‘s working papers 以前年度工作底稿 iTevl>p!
30.minutes of meeting 会议纪要 O-0 5.
31.business risks 经营风险 @Y,t]
32.appropriateness 适当性 PL"=>
33.accounting estimate 会计估计
yfwR``F
34.management representations 管理层声明 /?BTET
35.going concern assumption 持续经营假设 ZYY`f/qi
36.audit plan 审计计划 nVlZ_72d
37.significant audit areas 重点审计领域 l`75BR
38.error 错误 DI/d(oFv`
39.fraud舞弊 [4EIy"
40.modified or additional procedures 修改或追加审计程序 D=LsoASVI
41.misappropriation of assets 侵占资产 n[BYBg1yG
42.transactions without substance 虚假交易 L
D{~6RP
43.unusual pressures 异常压力 @@a#DjE%/
44.the suspected noncompliance 涉嫌存在违法行为 0^L:`[W+
45.materialiy 重要性 GQ85ykky
46.exceed the materiality level 超过重要性水平 @WXRZEz
47.approach the materiality level 接近重要性水平 HI1|~hOb'
48.an acceptably low level 可接受水平 p Dg!Cs
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 8/B8yY-O
50.misstatements or omissions 错报或漏报 'xEomo#
51.aggregate 总计 |+~P; fG
52.subsequent events 期后事项 H [M:iV
53.adjust the financial statements 调整财务报表 UU
}Hs}
54.perform additional audit procedures 实施追加的审计程序 {OQ)Np!
55.audit risk 审计风险 j!L7r'AV5
56.detection risk 检查风险 U e-AF#
57.inappropriate audit opinion 不适当的审计意见 <`q-#-V@
58.material misstatement 重大的错报 o7gZc/?n
59.tolerable misstatement 可容忍错报 JFu.o8[Q
60.the acceptable level of detection risk 可接受的检查风险 R
{-M%n4w
61.assessed level of material misstatement risk 重大错报风险的评估水平 -0'<7FSQ
62.simall business 小规模企业 >y}> 5kv
63.accounting system 会计系统 >!PM5%G
64.test of control 控制测试 /2r&ga&
65.walk-through test 穿行测试 8u*Q^-fpo0
66.communication 沟通 $Q|6W &?[;
67.flow chart 流程图 8z-wdO\
68.reperformance of internal control 重新执行 Q=<
&ew
69.audit evidence 审计证据 'D[ *|Qcy
70.substantive procedures 实质性程序 ko{&~
71.assertions 认定 #p{8
72.esistence 存在 /^i_tLgb
73.occurrence 发生 W;X:U.
74.completeness 完整性 l7WZ" 6d
75.rights and obligations 权利和义务 >0 := <RW
76.valuation and allocation 计价和分摊 J,h'eY5
77.cutoff 截止 t|&hXh{
78.accuracy 准确性 YYe<StyH
79.classification 分类 uw>y*OLU+
80.inspection 检查 wlwgYAD
81.supervision of counting 监盘 #pD=TMefC
82.observation 观察 }PMlG
83.confirmation 函证 v&])D/a
84.computation 计算 3ug>,1:6-
85.analytical procedures 分析程序
8`<3rj
86.vouch 核对 H_iQR9Ak7
87.trace 追查 P=ub
CS'
88.audit sampling 审计抽样 (6)|v S
89.error 误差 3D,tnn+J
90.expected error 预期误差 So NgDFD
91.population 总体 YyY?<<z%
92.sampling risk 抽样风险 >)`*:_{
93.non- sampling risk 非抽样风险 6m9\0)R
94.sampling unit 抽样单位 O/l/$pe
95.statistical sampling 统计抽样 YRaF@?^Gn
96.tolerable error 可容忍误差 \O>;,(>i
97.the risk of under reliance 信赖不足风险 ?+]
98.the risk of over reliance 信赖过度风险 ?;rRR48T9E
99.the risk of incorrect rejection 误拒风险 Mf9x=K9
100. the risk of incorrect acceptance 误受风险 'Urx83
101.working trial balance 试算平衡表 *Xu?(Jd
102.index and cross-referencing 索引和交叉索引 _bCIVf`
103.cash receipt 现金收入 V4*/t#L/
104.cash disbursement 现金支出 !'bZ|j%
105.bank statement 银行对账单 q) e*eN
106.bank reconciliation 银行存款余额调节表 L3S29-T
107.balance sheet date 资产负债表日 m7cG]a~a
108.net realizable value 可变现净值 ;0dl
109.storeroom 仓库 g s%[Cv
110.sale invoice 销售发票 C9%A?'`
111.price list 价目表 W
6R/{H
112.positive confirmation request 积极式询证函 ;3=RM\
113.negative confirmation request 消极式询证函 1mv8[^pF
114.purchase requisition 请购单 <@c9S,@t
115.receiving report 验收报告 7MX5hZF"
116.gross margin 毛利 ZjgfkZAS
117.manufacturing overhead 制造费用 }vX1@n7T6
118.material requisition 领料单 9+'*
119.inventory-taking 存货盘点 _10I0Z0
120.bond certificate 债券 Uot LJa
121.stock certificate 股票 RbEtNwG@c
122.audit report 审计报告 jq[Q>"f
123.entity 被审计单位 *)T7DN8
124.addressee of the audit report 审计报告的收件人 \k%j
125.unqualified opinion 无保留意见 a;G>56iw
126.qualified opinion 保留意见 xf
3/J{n3
127.disclaimer of opinion 无法表示意见 )4FW~o<i
128.adverse opinion 否定意见 %PM8;]
LII4sf]
A (1)ABC 作业基础成本计算 0w".o!2\U{
A (2)absorbed overhead 已吸收制造费用 XAUHF-"WE
A (3)absorption costing 吸收成本计算 p v*f]Yzx
A (4)account 账户,报表 rW2
A (5)accounting postulate 会计假设 1{CVd m<9
A (6)accounting series release 会计公告文件 q:P44`Aq
A (7)accounting valuation 会计计价 Hy2~D:34
A (8)account sale 承销清单 \~:_h#bW
A (9)accountability concept 经营责任概念 pE]s>Ta
A (10)accountancy 会计职业 r4pR[G._
A (11)accountant 会计师 CuYSvW
A (12)accounting 会计 ?,UO$#Xm
A (13)agency cost 代理成本 "
Iz
M
:
A (14)accounting bases 会计基础 KD8,a+GL
A (15)accounting manual 会计手册 T:VFyby\w
A (16)accounting period 会计期间 hx!hI1
A (17)accounting policies 会计方针 iRI7x)^0"z
A (18)accounting rate of return 会计报酬率 5J*h7
A (19)accounting reference date 会计参照日 M~*o =t
A (20)accounting reference period 会计参照期间 K]>X31Ho
A (21)accrual concept 应计概念 oN.#q$\` k
A (22)accrual expenses 应计费用 ;TCT%j`^o
A (23)acid test ration 速动比率(酸性测试比率) jGKI|v4U(
A (24)acquisition 购置 joJQ?lG
A (25)acquisition accounting 收购会计 ,M9Hdm
A (26)activity based accounting 作业基础成本计算 2]_fNCNLN
A (27)adjusting events 调整事项 a(K^/BT
A (28)administrative expenses 行政管理费 0'II6,:
A (29)advice note 发货通知
O.'\GM
A (30)amortization 摊销 iR{*XE
A (31)analytical review 分析性检查 dJ=z'?|%g
A (32)annual equivalent cost 年度等量成本法 DZU} p
A (33)annual report and accounts 年度报告和报表 `j(-y`fo
A (34)appraisal cost 检验成本 F'JceU
A (35)appropriation account 盈余分配账户 V?-OI>
A (36)articles of association 公司章程细则 .Za)S5U
A (37)assets 资产 =.6JvX<d1*
A (38)assets cover 资产保障 hdy
N
A (39)asset value per share 每股资产价值 kSU]~x
A (40)associated company 联营公司 Qg
gx:
A (41)attainable standard 可达标准 cp3O$S
K`twbTU
A (42)attributable profit 可归属利润 ivP#qM1*;
A (43)audit 审计 f VpE&F
A (44)audit report 审计报告 ; +R
A (45)auditing standards 审计准则 L%0G >2x
A (46)authorized share capital 额定股本 5VK.Zs\
A (47)available hours 可用小时 nB#XQ8Nzx^
A (48)avoidable costs 可避免成本
:eW`El
B (49)back-to-back loan 易币贷款 7\ kixfEg
B (50)backflush accounting 倒退成本计算 //-;uEO
B (51)bad debts 坏帐 OVU+V 0w1a
B (52)bad debts ratio 坏帐比率 fV5MI[t
B (53)bank charges 银行手续费 hBNA,e:
B (54)bank overdraft 银行透支 tF~D!t@
B (55)bank reconciliation 银行存款调节表 T8-,t];i
B (56)bank statement 银行对账单 I@o42% w2
B (57)bankruptcy 破产 U|)CZcM
B (58)basis of apportionment 分摊基础 (z.eXo P@>
B (59)batch 批量 o
kQ<_1e{
B (60)batch costing 分批成本计算 {K >}eO:K
B (61)beta factor B(市场)风险因素 E@92hB4D"
B (62)bill 账单 H+F>#
B (63)bill of exchange 汇票 _*LgpZ-2(
B (64)bill of landing 提单 N9gbj%+
B (65)bill of materials 用料预计单 }ujl2uhM
B (66)bill payable 应付票据 ,p[9EW*8
B (67)bill receivable 应收票据 Ig"QwvR
B (68)bin card 存货记录卡 4~mmP.c
B (69)bonus 红利 PNhxF C.
B (70)book-keeping 薄记 [W*Q~Wvp
B (71)Boston classification 波士顿分类 ~SR9*<
B (72)breakeven chart 保本图 &u~#bDh
B (73)breakeven point 保本点 YuKg|<WO
B (74)breaking-down time 复位时间 7':qx}c#!1
B (75)budget 预算 jP"l5
B (76)budget center 预算中心
<5:`tC2
B (77)budget cost allowance 预算成本折让 Mib<1ZM
B (78)budget manual 预算手册 }q D0-
B (79)budget period 预算期间 Q,<V)
B (80)budgetary control 预算控制 bz\-%$^k
B (81)budgeted capacity 预算生产能力 \9T/%[r#
B (82)burden 制造费用 acdF5ch@
B (83)business center 经营中心 o-r00H|
B (84)business entity 营业个体 qB8R4wCf
B (85)business unit 经营单位 t p<wMrq<
B (86)buy-out management 管理性购买产权 A4hbh$
B (87)by-product 副产品 ,RIC _26
C (88)called-up share capital 催缴股本 iFkXt<_A
C (89)capacity 生产能力 _0E KE
C (90)capacity ratios 生产能力比率 ?5jq)xd2
C (91)capital 资本 ]@9ZUtU,;N
C (92)capital assets pricing model资本资产计价模式 .p$tb2
%r
C (93)capital commitment 承诺资本 Xjs`iK=w
C (94)capital employed 已运用的资本 [ T!0ka
C (95)capital expenditure 资本支出 I*hzlE
C (96)capital expenditureauthorization 资本支出核准 SVJt= M
C (97)capital expenditure control 资本支出控制 R
gTrj
C (98)capital expenditure proposal资本支出申请 q>Kzl/~c.P
C (99)capital funding planning 资本基金筹集计划 Gx/kel[Y}
C (100)capital gain 资本收益 8D6rShx =
C (101)capital investment appraisal资本投资评估 nX|]JW
C (102)capital maintenance 资本保全 &^1{x`Qo=
C (103)capital resource planning 资本资源计划 ~zph,bk
C (104)capital surplus 资本盈余 d_aHUmI^"
C (105)capital turnover 资本周转率 ds;c\x
C (106)card 记录卡 g8L{xwx<
C (107)cash 现金 c01i!XS
C (108)cash account 现金账户 L wP
C (109)cash book 现金账薄 A8U\/GP
C (110)cash cow 金牛产品 {dXmSuO
C (111)cash flow 现金流量 lNba[;_
C (112)cash discounted 现金贴现 R8C#DB
C (113)cash flow budget 现金流量预算 xn
vG5
C (114)cash flow statement 现金流量表 pRH'>}rtuH
C (115)cash ledger 现金分类账 `|WEzW~
C (116)cash limit 现金限额 Q7 @oAeNd
C (117)CCA 现时成本会计 U2vM|7]VP
C (118)center 中心 Y=\:fa
C (119)changeover time 变更时间 w:c9Z=KX
C (120)chartered entity 特许经济个体 /wT<p
C (121)cheque 支票 Y4Y~ep
C (122)cheque register 支票登记薄 $~)YI/b
C (123)coin analysis 零钱分类 8~ wP?
C (124)classification 分类 =>htX(k}
C (125)clock card 工时卡 nN5fP<H2x
C (126)code 代码 $L"h|>b\o
C (127)commitment accounting 承诺确认会计 fprP$MbI
C (128)common cost 共同成本 FL E3LH
C (129)company limited byguarantee 有限担保责任公司 l?)!^}Qc
C (130)company limited shares 股份有限公司 OAo;vC:^
C (131)competitive position 竞争能力状况 gAr
=fq-|
C (132)concept 概念 4~i?xo=;v
C (133)conglomerate 跨行业企业 bZW dd6
C (134)consistency concept 一致性概念 w9TE E,t;5
C (135)consolidated accounts 合并报表 TX).*%f[r
C (136)consolidation accounting 合并会计 }*?,&9/_)
C (137)consortium 财团 X+kgx!u'y
C (138)contingency plan 应急计划 Wn-'iD+9<
C (139)contingent liabilities 或有负债 ,)M/mG?,
C (140)continuous operation 连续生产 <rx
tdI"3
C (141)contra 抵消 ve^gzE$<I
C (142)contract cost 合同成本 ;(&S1Rv9
C (143)contract costing 合同成本计算 | Pi! UZB
C (144)contribution 贡献毛益 r1[c+Hy
C (145)contribution centre 贡献中心 =z[$o9
C (146)contribution chart 贡献图 &a.A8v)
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2#oU2si
C (148)contribution to salesration 贡献毛益对销售比率
Y49&EQ
C (149)control 控制
mx5#K\
C (150)control account 控制帐户 qs!A)H#
C (151)control limits 控制限度 6/6{69tnr
C (152)controllability concept 可控制概念 Z rv:uEl
C (153)controllable cost 可控制成本 7~Z(dTdSG
C (154)conversion cost 加工成本 x;{Hd;<YF
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 X& mD/1
C (156)corporate appraisal 公司评估 '<{Jlz(u9
C (157)corporate planning 公司计划 `j8pgnY>5~
C (158)corporate social reporting 公司社会报告 h@PE:=
C (159)corporation 股份公司 K[
yP{01
C (160)cost 成本 4W#DLip9
C (161)cost account 成本帐户 055C1RV%
C (162)cost accounting 成本会计 ;Z); k`j
C (163)cost accounting manual 成本手册 u|LDN*#DW
C (164)cost accounts calendar 成本报表的日历时间 RM;Uq>l
C (165)cost adjustment 成本调整 C5g9Gg
C (166)cost allocation 成本分配 C8x9 Jrc
C (167)cost apportionment 成本分摊 7=/iFv[
C (168)cost attribution 成本归属 60 %VG
C (169)cost audit 成本审计
l <p(zLR
C (170)cost behaviour 成本性态 c
h}wXn
C (171)cost benefit analysis 成本效益分析 !jvl"+_FV
C (172)cost center 成本中心 ST2:&xH(
C (173)cost driver 成本动因