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注会《审计》英语常用词汇 i4Ps#R_wx
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1.audit 审计 ;ui=7[Us
2.attestation 鉴证 rw9 m+q
3.credibility 可信赖程度 Rxl )[\A*
4.audit of financial statements 财务报表审计 <-Hw@g
5.agreed-upon procedures 执行商定程序 <WWn1k_
6.high levels of assurance 高水平保证 =>y%Aj&4
7.compilation 编制 dKG 2f
8.reliability 可靠性 ,V>7eQt?
9.relevance 相关性 vXq2="+
10.professional skepticism 职业谨慎 j9voeV|7
11.objectivity 客观性 2.
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12. professional competence 专业胜任能力 I
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13.Senior/CPA-in-charge 项目经理 h;+bHrKji
14.audit engagement letter 业务约定书 u{Rgk:bn
15.recurring audit 连续审计 D^\gU-8M
16.the client 委托人 =!V-V}KK-
17.change CPA 更换注册会计师 E1"H(m&6
18.the existing CPA 现任注册会计师 xE0'eC5n^
19.the successor CPA 后任注册会计师 eG\|E3Cb9
20.the preceding CPA前任注册会计师 9'{i |xG
21.issue the audit report 出具审计报告 h#e((j3-2Z
22.expert 专家 54^2=bp
23.the board of directors 董事会 /x2MW5H
24.knowledge of the entity‘ s business 了解被审计单位情况 x%$as;
25.assess material misstatement risks评估重大错报风险 ,`su0P\%#.
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 (mR;MC
27.a general knowledge of —— 初步了解―――的情况 x5Z(_hU
28.a more knowledge of—— 进一步了解的情况 :m{;<LRV
29.the prior year‘s working papers 以前年度工作底稿 ah8xiABa
30.minutes of meeting 会议纪要 %]KOxaf_z
31.business risks 经营风险 u A=x~-I
32.appropriateness 适当性 J+]W*?m
33.accounting estimate 会计估计 '^6jRI,
34.management representations 管理层声明 $Fr>'H+i
35.going concern assumption 持续经营假设 5Mb5t;4b
36.audit plan 审计计划 xO` `X<
37.significant audit areas 重点审计领域 k~|5TO
38.error 错误 a6/$}lCq
39.fraud舞弊 KhWt9
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40.modified or additional procedures 修改或追加审计程序 IXJ6w:E
41.misappropriation of assets 侵占资产 xDtJ&6uFw
42.transactions without substance 虚假交易 2Jl$/W 3
43.unusual pressures 异常压力 |
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44.the suspected noncompliance 涉嫌存在违法行为 k%-S7iQ
45.materialiy 重要性 >'MT]@vez
46.exceed the materiality level 超过重要性水平 eGEeWJ}[$
47.approach the materiality level 接近重要性水平 NZaMF.
48.an acceptably low level 可接受水平 $!m (S&f
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 '(.vB~m7*+
50.misstatements or omissions 错报或漏报 o'hwyXy/S
51.aggregate 总计 [\|p~Qb)s
52.subsequent events 期后事项 {CVn&|}J
53.adjust the financial statements 调整财务报表 2 yY.rs
54.perform additional audit procedures 实施追加的审计程序 !
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55.audit risk 审计风险 TM?RH{(r
56.detection risk 检查风险 Q!&@aKl
57.inappropriate audit opinion 不适当的审计意见 kH9fK80
58.material misstatement 重大的错报 e ab_"W
59.tolerable misstatement 可容忍错报 &.4m(ZX
60.the acceptable level of detection risk 可接受的检查风险 F2bAo 6~R
61.assessed level of material misstatement risk 重大错报风险的评估水平 !92zC._
62.simall business 小规模企业 JIYZ
63.accounting system 会计系统 /^jV-Z`
64.test of control 控制测试 rT}k[
65.walk-through test 穿行测试 S @WzvM
66.communication 沟通 Ga9^+.j
67.flow chart 流程图 -$0w-M8'
68.reperformance of internal control 重新执行 YH
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69.audit evidence 审计证据 :Dn{
70.substantive procedures 实质性程序 d7)EzW|I;
71.assertions 认定 N:]Ud(VRM
72.esistence 存在 hOTqbd}
73.occurrence 发生 ]u(EEsG/
74.completeness 完整性 @4EC z>Q
75.rights and obligations 权利和义务 q n2X._`
76.valuation and allocation 计价和分摊 7Ns1b(kU
77.cutoff 截止 dh.vZ0v=7
78.accuracy 准确性 ]>%M%B
79.classification 分类 iAWd
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80.inspection 检查 _R] qoUw;
81.supervision of counting 监盘 99]&Xj
82.observation 观察 -NgL4?p=
83.confirmation 函证 v_s(
84.computation 计算 Hb:@]!r>
85.analytical procedures 分析程序 =yy7P[D
86.vouch 核对 U`HSq=J
87.trace 追查 Co%EJb"tk
88.audit sampling 审计抽样 {:!CA/0Jx
89.error 误差 MNzW
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90.expected error 预期误差 %I
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91.population 总体 XFx p ^
92.sampling risk 抽样风险 'GJ'Vli
93.non- sampling risk 非抽样风险 fSL'+l3
94.sampling unit 抽样单位 sERm+x<
95.statistical sampling 统计抽样 ra[*E4P9L*
96.tolerable error 可容忍误差 }wkZ\q[
97.the risk of under reliance 信赖不足风险 )?zlhsu}1;
98.the risk of over reliance 信赖过度风险 F]4JemSjK
99.the risk of incorrect rejection 误拒风险 =SEgv;#KZ~
100. the risk of incorrect acceptance 误受风险 cIJqF.k
101.working trial balance 试算平衡表 o7A+O%dX
102.index and cross-referencing 索引和交叉索引 )t#v55M
103.cash receipt 现金收入 +uD4$Wt_F
104.cash disbursement 现金支出 S~+er{,ht4
105.bank statement 银行对账单 Vw~st1",[
106.bank reconciliation 银行存款余额调节表 )rce%j7
107.balance sheet date 资产负债表日 I\FBf&~
108.net realizable value 可变现净值
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109.storeroom 仓库 2U
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110.sale invoice 销售发票 <RFT W}f!
111.price list 价目表 c'gV
112.positive confirmation request 积极式询证函 e71dNL'$
113.negative confirmation request 消极式询证函 E#L"*vh
114.purchase requisition 请购单 E/6@>.T?'
115.receiving report 验收报告 -{tB&V~+v
116.gross margin 毛利 ~s[St0
117.manufacturing overhead 制造费用 }bZ
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118.material requisition 领料单 #F~^m
119.inventory-taking 存货盘点 &~SPDiu.t
120.bond certificate 债券 MS~|F^g
121.stock certificate 股票 },;ymk|g[
122.audit report 审计报告 q#n0!5Lv2
123.entity 被审计单位 jwe^(U
124.addressee of the audit report 审计报告的收件人 eInx\/
125.unqualified opinion 无保留意见 `]q>A']Dl
126.qualified opinion 保留意见 W_sAk~uK/
127.disclaimer of opinion 无法表示意见 IB
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128.adverse opinion 否定意见 *NEA(9
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A (1)ABC 作业基础成本计算 r{Cbx#;
A (2)absorbed overhead 已吸收制造费用 qyx
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A (3)absorption costing 吸收成本计算 wACx}'+M
A (4)account 账户,报表 hA0g'X2eC
A (5)accounting postulate 会计假设 i3s,C;7[2
A (6)accounting series release 会计公告文件 P0 va=H
A (7)accounting valuation 会计计价 rphfW:
A (8)account sale 承销清单 j=C o
A (9)accountability concept 经营责任概念 e_6-+l!f
A (10)accountancy 会计职业 Z^ e?V7q
A (11)accountant 会计师 VX`E7Sf!}
A (12)accounting 会计 [It
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A (13)agency cost 代理成本 {r$n
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A (14)accounting bases 会计基础 4%]wd}'#Un
A (15)accounting manual 会计手册 aUBGp: (
A (16)accounting period 会计期间 Y5Ub[o
A (17)accounting policies 会计方针 fF\s5f#:
A (18)accounting rate of return 会计报酬率 %e71BZo~^s
A (19)accounting reference date 会计参照日 Ca?:x tt
A (20)accounting reference period 会计参照期间 *_aeK~du.
A (21)accrual concept 应计概念 xD#r5
A (22)accrual expenses 应计费用 *s"
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A (23)acid test ration 速动比率(酸性测试比率) QQB\$[M!Z
A (24)acquisition 购置 }!W,/=z*
A (25)acquisition accounting 收购会计 `h:$3a:5
A (26)activity based accounting 作业基础成本计算 k7 0o=}
A (27)adjusting events 调整事项 UZ`G S$D@
A (28)administrative expenses 行政管理费 $GR 3tLzK:
A (29)advice note 发货通知 $jL{l8x
A (30)amortization 摊销 2GHmA_7P
A (31)analytical review 分析性检查 !5/jDvh
A (32)annual equivalent cost 年度等量成本法 Mu>GgQSZ
A (33)annual report and accounts 年度报告和报表 =Z($n:m=*
A (34)appraisal cost 检验成本 C|@6rr9TA
A (35)appropriation account 盈余分配账户 ^x:%_yGY
A (36)articles of association 公司章程细则 3V,$FS]
A (37)assets 资产 ?0U.1N
A (38)assets cover 资产保障 z&3in
A (39)asset value per share 每股资产价值 O!3MXmaO
A (40)associated company 联营公司 ^hpdre"
A (41)attainable standard 可达标准 C_&-2Z
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A (42)attributable profit 可归属利润 |#6B<'e'
A (43)audit 审计 0&YW#L|J
A (44)audit report 审计报告 RoG
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A (45)auditing standards 审计准则 ?dJ[?<aG
A (46)authorized share capital 额定股本 :z^VI M
A (47)available hours 可用小时 h7}D//~p
A (48)avoidable costs 可避免成本 <vP{U
B (49)back-to-back loan 易币贷款 OF4iGFw
B (50)backflush accounting 倒退成本计算 F@76V$U.
B (51)bad debts 坏帐 '`/Qr~]
B (52)bad debts ratio 坏帐比率 3kAhvL
B (53)bank charges 银行手续费 (4hCT*
B (54)bank overdraft 银行透支 Y6>@zznk
B (55)bank reconciliation 银行存款调节表 @Qlh
B (56)bank statement 银行对账单 y rSTU-5u
B (57)bankruptcy 破产 D9cpw0{nc
B (58)basis of apportionment 分摊基础 2=&4@c|cn
B (59)batch 批量 V*uoGWL]+
B (60)batch costing 分批成本计算 )&Bf%1>
B (61)beta factor B(市场)风险因素 ,-C%+SC
B (62)bill 账单 ot"3 3I
B (63)bill of exchange 汇票 ifA)Ppt<`
B (64)bill of landing 提单 0gI^GJN%Y!
B (65)bill of materials 用料预计单 GW]b[l
B (66)bill payable 应付票据 B.e3IM0
B (67)bill receivable 应收票据 QO0#p1fom'
B (68)bin card 存货记录卡 {z4v_[-2CF
B (69)bonus 红利 hzT,0<nw
B (70)book-keeping 薄记 <"93
B (71)Boston classification 波士顿分类 Zn
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B (72)breakeven chart 保本图 )2Ru}
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B (73)breakeven point 保本点 .4jU G=
B (74)breaking-down time 复位时间 69z,_p
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B (75)budget 预算 tp6-j`7u
B (76)budget center 预算中心 W[+=_B
B (77)budget cost allowance 预算成本折让 8f\sG:$
B (78)budget manual 预算手册 ^7qqO%
B (79)budget period 预算期间 dB{VY+!
B (80)budgetary control 预算控制 J=%(f1X<W
B (81)budgeted capacity 预算生产能力 Gu3# y"a>
B (82)burden 制造费用 )_m#|U?Rex
B (83)business center 经营中心 5uVSbo.
B (84)business entity 营业个体 %Sgdhgk1
B (85)business unit 经营单位 Kx-s95t
B (86)buy-out management 管理性购买产权 aBBTcN%'
B (87)by-product 副产品 Rxg^vM*
C (88)called-up share capital 催缴股本 ;;A8TcE
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C (89)capacity 生产能力 %\ifnIQ
C (90)capacity ratios 生产能力比率 MJ=(rp=YU9
C (91)capital 资本 !|G 8b'
C (92)capital assets pricing model资本资产计价模式 TJ&Z/k3-
C (93)capital commitment 承诺资本 s.9)?<[
C (94)capital employed 已运用的资本 j>OuNeo@4
C (95)capital expenditure 资本支出 MmZs|pXk
C (96)capital expenditureauthorization 资本支出核准 o7qZy |\4S
C (97)capital expenditure control 资本支出控制 i9QL}d
C (98)capital expenditure proposal资本支出申请 P?.j
w I
C (99)capital funding planning 资本基金筹集计划 %, Pwo{SH
C (100)capital gain 资本收益 k*?Axk#
C (101)capital investment appraisal资本投资评估 o
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C (102)capital maintenance 资本保全 QR.] ?t;1
C (103)capital resource planning 资本资源计划 T6P9Icv?@7
C (104)capital surplus 资本盈余 ^lt;K{
C (105)capital turnover 资本周转率 SR+<v=i
C (106)card 记录卡 ls^|j%$J
C (107)cash 现金 82EH'C
C (108)cash account 现金账户 yY3Mv/R
C (109)cash book 现金账薄 i*T>,z
C (110)cash cow 金牛产品 )[w_LHK
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C (111)cash flow 现金流量 K}r@O"6*\
C (112)cash discounted 现金贴现 g[#4`Q<.
C (113)cash flow budget 现金流量预算 RPXkf71iM
C (114)cash flow statement 现金流量表
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C (115)cash ledger 现金分类账 `T-lBwH
C (116)cash limit 现金限额 e5"?ol0
C (117)CCA 现时成本会计 ^:(:P9h
C (118)center 中心 Ykt{
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C (119)changeover time 变更时间 Fz3QSr7FU
C (120)chartered entity 特许经济个体 YgeU>I|v
C (121)cheque 支票 l'K3)yQEJ
C (122)cheque register 支票登记薄 53i7:1[uV
C (123)coin analysis 零钱分类 N?RJuDW
C (124)classification 分类 T!iRg=<bz
C (125)clock card 工时卡 2I!L+j_
C (126)code 代码 l6
AG!8H
C (127)commitment accounting 承诺确认会计 !%1=|PX_
C (128)common cost 共同成本 SEL7,8 Hm
C (129)company limited byguarantee 有限担保责任公司
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C (130)company limited shares 股份有限公司 FtEmSKD
C (131)competitive position 竞争能力状况 hDP&~Mk
C (132)concept 概念 kOQq+_Y
C (133)conglomerate 跨行业企业 ZjOUk;H?
C (134)consistency concept 一致性概念 jP{W|9@(
C (135)consolidated accounts 合并报表 `H^?jX>7
C (136)consolidation accounting 合并会计 kY$vPHZpN
C (137)consortium 财团 ql+tqgo
C (138)contingency plan 应急计划 ff1Em.
C (139)contingent liabilities 或有负债 U,Duq^l~s
C (140)continuous operation 连续生产 }gfs
C (141)contra 抵消 y5v}EX`m&
C (142)contract cost 合同成本 r=`]L-}V
C (143)contract costing 合同成本计算 Gx$rk<;ZW
C (144)contribution 贡献毛益 I1TzPe
C (145)contribution centre 贡献中心 |.q K69
C (146)contribution chart 贡献图 =s\RK
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6{qI
C (148)contribution to salesration 贡献毛益对销售比率 ]t23qA@^2
C (149)control 控制 WN_i-A1G/h
C (150)control account 控制帐户 --32kuF&(
C (151)control limits 控制限度 [xrM){ItW
C (152)controllability concept 可控制概念 /=|5YxY
C (153)controllable cost 可控制成本 .QaHE`e{
C (154)conversion cost 加工成本 \N?,6;%xB
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 .2si[:_(p
C (156)corporate appraisal 公司评估 r2Wx31j{
C (157)corporate planning 公司计划 W8/8V,
C (158)corporate social reporting 公司社会报告 ?
7H'#l
C (159)corporation 股份公司 y*AB=d^
C (160)cost 成本 D+y_&+&,t
C (161)cost account 成本帐户 hlgBx~S[
C (162)cost accounting 成本会计 l5 FM>q
C (163)cost accounting manual 成本手册 @ZD/y%e
C (164)cost accounts calendar 成本报表的日历时间 RyxEZ7dC<y
C (165)cost adjustment 成本调整 ;M95A
C (166)cost allocation 成本分配 w'Cn3b)`
C (167)cost apportionment 成本分摊 XHN`f#(w
C (168)cost attribution 成本归属 !.[N(%"
C (169)cost audit 成本审计 H,?)6pZ
C (170)cost behaviour 成本性态 0UHX Li47Y
C (171)cost benefit analysis 成本效益分析 77:s=)
C (172)cost center 成本中心 d+6 by,'
C (173)cost driver 成本动因