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注会《审计》英语常用词汇 6i9I 4*'
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1.audit 审计 L5uI31
2.attestation 鉴证 ;l?(VqX_E
3.credibility 可信赖程度 3 v$4LY
4.audit of financial statements 财务报表审计 2=M!lB
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5.agreed-upon procedures 执行商定程序 ,VsCRp
6.high levels of assurance 高水平保证 &D w~Jq|
7.compilation 编制 bd*(]S9d
8.reliability 可靠性 8J1.(Mwb?
9.relevance 相关性 '="){
10.professional skepticism 职业谨慎 <Pt\)"JA
11.objectivity 客观性 {*$J&{6V
12. professional competence 专业胜任能力 h*Tiv^a
13.Senior/CPA-in-charge 项目经理 !`=?<Fl
14.audit engagement letter 业务约定书 8|Y^Jn\p5u
15.recurring audit 连续审计 *bSG48W("
16.the client 委托人 "Oko|3
17.change CPA 更换注册会计师 2U{RA's
18.the existing CPA 现任注册会计师 Bcon4
19.the successor CPA 后任注册会计师 o:\a
20.the preceding CPA前任注册会计师 ..TjEBp
21.issue the audit report 出具审计报告 += ~}PF
22.expert 专家 94@!.11
23.the board of directors 董事会 8E%*o
24.knowledge of the entity‘ s business 了解被审计单位情况 ,peE'
25.assess material misstatement risks评估重大错报风险 &>fd:16
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #7ZBbq3=
27.a general knowledge of —— 初步了解―――的情况 Z+4Oaf!
28.a more knowledge of—— 进一步了解的情况 S]g)^f'a65
29.the prior year‘s working papers 以前年度工作底稿 ,sl.:C 4
30.minutes of meeting 会议纪要
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31.business risks 经营风险 (Z +C
32.appropriateness 适当性 ,jcp"-5#j
33.accounting estimate 会计估计 Wh_c<E}&
34.management representations 管理层声明 }!Lr!eALr
35.going concern assumption 持续经营假设 b7j#a#
36.audit plan 审计计划 =oDrN7`,B
37.significant audit areas 重点审计领域 [1CxMk~"[
38.error 错误 ;f~'7RKy!G
39.fraud舞弊 ?
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40.modified or additional procedures 修改或追加审计程序 3R.cj
41.misappropriation of assets 侵占资产 h--bN*}H2
42.transactions without substance 虚假交易 #
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43.unusual pressures 异常压力 ':$a6f &T
44.the suspected noncompliance 涉嫌存在违法行为 gMn)<u >
45.materialiy 重要性 a$:N9&P
46.exceed the materiality level 超过重要性水平 &,7(Wab
47.approach the materiality level 接近重要性水平 Bx>@HU
48.an acceptably low level 可接受水平 a$8?0`(
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 '~J6mojE
50.misstatements or omissions 错报或漏报 p2^
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51.aggregate 总计 *2;3~8Y
52.subsequent events 期后事项 E5Jk+6EcMa
53.adjust the financial statements 调整财务报表 Njje g9 f
54.perform additional audit procedures 实施追加的审计程序 {piS3xBi
55.audit risk 审计风险 +ETw:i9!?
56.detection risk 检查风险 xRN$cZC
57.inappropriate audit opinion 不适当的审计意见 h zE)>
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58.material misstatement 重大的错报 IA`
59.tolerable misstatement 可容忍错报 e?WR={
60.the acceptable level of detection risk 可接受的检查风险 kGP?Jx\PkH
61.assessed level of material misstatement risk 重大错报风险的评估水平 MJ08@xGa
62.simall business 小规模企业 +Wc[$,vk
63.accounting system 会计系统 bxq`E!]
64.test of control 控制测试 xE_[=7=
65.walk-through test 穿行测试 E !M+37/
66.communication 沟通 bmpB$@
67.flow chart 流程图 D(|$6J 0
68.reperformance of internal control 重新执行 h+@t8Q;gGw
69.audit evidence 审计证据 {o`5&EoM
70.substantive procedures 实质性程序 ^5}3FvW
71.assertions 认定 o9>X"5CmX
72.esistence 存在 (eP)>G]
73.occurrence 发生 n0q(EQy1U
74.completeness 完整性
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75.rights and obligations 权利和义务 5H5Kt9DoW
76.valuation and allocation 计价和分摊 gEu\X
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77.cutoff 截止 ppjrm
78.accuracy 准确性 Y~!@
79.classification 分类 GkFNLM5'
80.inspection 检查 QCw<* Id+
81.supervision of counting 监盘 }.zn:e
82.observation 观察 W+X
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83.confirmation 函证 04t_
84.computation 计算 o++Hdvai
85.analytical procedures 分析程序 Op{Mc$5a
86.vouch 核对 {5h_$a!TaU
87.trace 追查 x;Q2/YZ#
88.audit sampling 审计抽样 PYe>`X?
89.error 误差 v*LL7b0A
90.expected error 预期误差 ):@B1 yR
91.population 总体 }s[/b"%y
92.sampling risk 抽样风险 O"Q=66.CR
93.non- sampling risk 非抽样风险 }f}&|Vap
94.sampling unit 抽样单位 O{V"'o
95.statistical sampling 统计抽样 9'M_t Mm5
96.tolerable error 可容忍误差 M> <
97.the risk of under reliance 信赖不足风险 p\K5B,
98.the risk of over reliance 信赖过度风险 x&d<IU)5
99.the risk of incorrect rejection 误拒风险 l?;S>s*\?
100. the risk of incorrect acceptance 误受风险 tJP(eaqZ
101.working trial balance 试算平衡表 T5h[{J^
102.index and cross-referencing 索引和交叉索引 W +E2({
103.cash receipt 现金收入 AdNsY/ Y(
104.cash disbursement 现金支出 p:jrqjLp
105.bank statement 银行对账单 #z.x3D@^r6
106.bank reconciliation 银行存款余额调节表 ITV
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107.balance sheet date 资产负债表日 "x11 YM{F
108.net realizable value 可变现净值 )j]R
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109.storeroom 仓库 uu>g(q?4II
110.sale invoice 销售发票 :`K;0`C+
111.price list 价目表 m78PQx
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112.positive confirmation request 积极式询证函 ;1nd~0o
113.negative confirmation request 消极式询证函 XN@5TZoaW
114.purchase requisition 请购单 !IS,[
115.receiving report 验收报告 79v&6Io
116.gross margin 毛利 [g? NU]
117.manufacturing overhead 制造费用 0Ju{6x(|
118.material requisition 领料单 b%BwGS(z
119.inventory-taking 存货盘点 ~>n<b1}W
120.bond certificate 债券 ^RyrUb
121.stock certificate 股票 0/Csc\Xl
122.audit report 审计报告 1^COR+>L
123.entity 被审计单位 2+.m44>Ti
124.addressee of the audit report 审计报告的收件人 *uIHa"
125.unqualified opinion 无保留意见 yWuq/J:
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 x^"OH
128.adverse opinion 否定意见 Z&%61jGK
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A (1)ABC 作业基础成本计算 8c9_=8vw
A (2)absorbed overhead 已吸收制造费用 LYX+/@OU2
A (3)absorption costing 吸收成本计算 g5.Z B@j
A (4)account 账户,报表 7"NUof?i
A (5)accounting postulate 会计假设 MAXdgL[]
A (6)accounting series release 会计公告文件 M@8(h=
A (7)accounting valuation 会计计价 }7V/(K
A (8)account sale 承销清单 ~4M]SX1z
A (9)accountability concept 经营责任概念 Ii)TCSt9U?
A (10)accountancy 会计职业 =k'dbcfO$9
A (11)accountant 会计师 y!#1A?|k
A (12)accounting 会计 Oj:`r*z43
A (13)agency cost 代理成本 ,Y*f]
A (14)accounting bases 会计基础 Y9WH%
A (15)accounting manual 会计手册 0ode&dB
A (16)accounting period 会计期间 u1uY*p
A (17)accounting policies 会计方针 /mb| %U]~
A (18)accounting rate of return 会计报酬率 AA66^/t
A (19)accounting reference date 会计参照日 <AVpFy
A (20)accounting reference period 会计参照期间 @*oi1_q
A (21)accrual concept 应计概念 z|9 ^T@)
A (22)accrual expenses 应计费用 |^1eL I
A (23)acid test ration 速动比率(酸性测试比率) m*'#`v Ibb
A (24)acquisition 购置 . &e,8
A (25)acquisition accounting 收购会计 NM4 n
A (26)activity based accounting 作业基础成本计算 eRGip2^cq+
A (27)adjusting events 调整事项 Zy'bX* s|
A (28)administrative expenses 行政管理费 G
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A (29)advice note 发货通知 SbB5J> >7J
A (30)amortization 摊销 0i
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A (31)analytical review 分析性检查 K46\Rm_:B;
A (32)annual equivalent cost 年度等量成本法 s
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A (33)annual report and accounts 年度报告和报表 M! s&<Bi
A (34)appraisal cost 检验成本 a^2?W
A (35)appropriation account 盈余分配账户 <Z vG&
A (36)articles of association 公司章程细则
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A (37)assets 资产 {DpZg",H-
A (38)assets cover 资产保障 zn M"P|A
A (39)asset value per share 每股资产价值 9+L!
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A (40)associated company 联营公司 x*YJ:t
A (41)attainable standard 可达标准 DI*xf
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A (42)attributable profit 可归属利润 p~r +2(J
A (43)audit 审计 ?znSA
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A (44)audit report 审计报告 .G^.kg ,
A (45)auditing standards 审计准则 s~GO-v7
A (46)authorized share capital 额定股本 f[.]JC+,
A (47)available hours 可用小时 `0sa94H1[
A (48)avoidable costs 可避免成本 MPT[f
B (49)back-to-back loan 易币贷款 ^,?]]=mE
B (50)backflush accounting 倒退成本计算 6rRPqO
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B (51)bad debts 坏帐 3&}wfK]
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B (52)bad debts ratio 坏帐比率 q*
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B (53)bank charges 银行手续费 0n1y$*I4
B (54)bank overdraft 银行透支 }g3)z%Xe'[
B (55)bank reconciliation 银行存款调节表 I3SLR
B (56)bank statement 银行对账单 ~oOOCB
B (57)bankruptcy 破产 13B[mp4
B (58)basis of apportionment 分摊基础 7OT}V}iP
B (59)batch 批量 JK_sl>v.7
B (60)batch costing 分批成本计算 ^*iZN
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B (61)beta factor B(市场)风险因素 #fa~^]EM]
B (62)bill 账单
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B (63)bill of exchange 汇票 FO*Py)/rX
B (64)bill of landing 提单 iX4/;2B=
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B (65)bill of materials 用料预计单 =6? 3c\
B (66)bill payable 应付票据 5:O"T
B (67)bill receivable 应收票据 +('jqbV
B (68)bin card 存货记录卡 &359tG0@P
B (69)bonus 红利 C[~b6UP
B (70)book-keeping 薄记 W$,c]/u|
B (71)Boston classification 波士顿分类 #w#B'
B (72)breakeven chart 保本图 Yh4e\]ql~N
B (73)breakeven point 保本点 -FJ5N}R
B (74)breaking-down time 复位时间 &!~q#w1W-5
B (75)budget 预算 e\/Lcng
B (76)budget center 预算中心 R,tR{| 8
B (77)budget cost allowance 预算成本折让 3C.bzw^
B (78)budget manual 预算手册 nE,"3X"
B (79)budget period 预算期间 kRG-~'
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B (80)budgetary control 预算控制 p7|~x@q+
B (81)budgeted capacity 预算生产能力 n-p|7N
B (82)burden 制造费用 #SQFI;zj
B (83)business center 经营中心 V
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B (84)business entity 营业个体 ]{dg"J
B (85)business unit 经营单位 (/c9v8Pr(7
B (86)buy-out management 管理性购买产权 .4U::j}
B (87)by-product 副产品 :eDwkzlHH
C (88)called-up share capital 催缴股本 _t3n<
C (89)capacity 生产能力 -p9|l%W
C (90)capacity ratios 生产能力比率 (]rtBeT
C (91)capital 资本 2E;*kKw[
C (92)capital assets pricing model资本资产计价模式 AOeptv^k3}
C (93)capital commitment 承诺资本 wz;IKdk[
C (94)capital employed 已运用的资本 YwEXTy>0
C (95)capital expenditure 资本支出 <1V!-D4xu
C (96)capital expenditureauthorization 资本支出核准 :tNH Cx
C (97)capital expenditure control 资本支出控制 ~^Gk7
C (98)capital expenditure proposal资本支出申请 7LKNEll
C (99)capital funding planning 资本基金筹集计划 C2FewsRz
C (100)capital gain 资本收益 r\a9<nZ{
C (101)capital investment appraisal资本投资评估 +K]kGF
C (102)capital maintenance 资本保全 ^O4.$4t|
C (103)capital resource planning 资本资源计划 jFnq{Lt
C (104)capital surplus 资本盈余 K6_{AuL}4
C (105)capital turnover 资本周转率 ~-JkuRJ\
C (106)card 记录卡 `AQv\@wp
C (107)cash 现金 YWjw`,EA(
C (108)cash account 现金账户 G[)QGZ}8b
C (109)cash book 现金账薄 D.4=4"qMi
C (110)cash cow 金牛产品 <[kdF")
C (111)cash flow 现金流量 F
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C (112)cash discounted 现金贴现 r6QNs1f~.
C (113)cash flow budget 现金流量预算 <SbW
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C (114)cash flow statement 现金流量表 $
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C (115)cash ledger 现金分类账 nO2-fW:9]
C (116)cash limit 现金限额 V#=o<
C (117)CCA 现时成本会计 (+(YO\ng6
C (118)center 中心
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C (119)changeover time 变更时间 u:NSPAD)
C (120)chartered entity 特许经济个体 K6{{\r
C (121)cheque 支票 z^O>'9#
C (122)cheque register 支票登记薄 m^% [
C (123)coin analysis 零钱分类 Fz~-m# T
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C (124)classification 分类 \XhzaM
C (125)clock card 工时卡 +hqsIx
C (126)code 代码
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C (127)commitment accounting 承诺确认会计 %5NfF65'
C (128)common cost 共同成本 bncIxxe
C (129)company limited byguarantee 有限担保责任公司 ?,O{,2}
C (130)company limited shares 股份有限公司 k7W7S`H
C (131)competitive position 竞争能力状况 G(EiDo&
C (132)concept 概念 :"|}oKT%mP
C (133)conglomerate 跨行业企业 hj4Kv
C (134)consistency concept 一致性概念 /T!S)FD\/v
C (135)consolidated accounts 合并报表 #B_
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C (136)consolidation accounting 合并会计 =i
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C (137)consortium 财团 gyondcF
C (138)contingency plan 应急计划 -tlRe12
C (139)contingent liabilities 或有负债 EQET:a:g
C (140)continuous operation 连续生产 MyXgp>?~T
C (141)contra 抵消 *am.NH\
C (142)contract cost 合同成本 ]2+7?QL,
C (143)contract costing 合同成本计算 {Ug?k<h7|
C (144)contribution 贡献毛益 FcB]wz
C (145)contribution centre 贡献中心 pc
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C (146)contribution chart 贡献图 CfNHv-j
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 d;daYjOm
C (148)contribution to salesration 贡献毛益对销售比率 BC =U6>`/
C (149)control 控制
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C (150)control account 控制帐户 8A~5@
C (151)control limits 控制限度 !'Q/9%g
C (152)controllability concept 可控制概念 9s8B>(L
C (153)controllable cost 可控制成本 $WI=a-;_e
C (154)conversion cost 加工成本 J*vy-[w
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 R_e{H^pY^
C (156)corporate appraisal 公司评估 iP6$;Y{ZA
C (157)corporate planning 公司计划 /pt%*;H
C (158)corporate social reporting 公司社会报告 : " 9F.U
C (159)corporation 股份公司 I9-vV>:z
C (160)cost 成本 5zWxI]4d\
C (161)cost account 成本帐户 W2e~!:w
C (162)cost accounting 成本会计 3Sv<Viuo
C (163)cost accounting manual 成本手册 eQbDs_
C (164)cost accounts calendar 成本报表的日历时间 Xt %;]1n
C (165)cost adjustment 成本调整 XbsEO>_Z'A
C (166)cost allocation 成本分配 vr+O)/P})
C (167)cost apportionment 成本分摊 "T|%F D&[
C (168)cost attribution 成本归属 na,j
C (169)cost audit 成本审计 ]([:"j
C (170)cost behaviour 成本性态 HS =qK
C (171)cost benefit analysis 成本效益分析 Av:5v3%
C (172)cost center 成本中心 fgVeB;k|
C (173)cost driver 成本动因