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注会《审计》英语常用词汇 Xr]<v%,C
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1.audit 审计 qV:TuR-|w
2.attestation 鉴证 2'7)D}
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3.credibility 可信赖程度 4N_
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4.audit of financial statements 财务报表审计 de,4Ms!%
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 wG",Obja
7.compilation 编制 w~Jy,[@n
8.reliability 可靠性 qqr]S^WW
9.relevance 相关性 +W^$my)<
10.professional skepticism 职业谨慎 O%m>4OdH
11.objectivity 客观性 '=cAdja
12. professional competence 专业胜任能力 Zz^!QlF
13.Senior/CPA-in-charge 项目经理 `c /mmS
14.audit engagement letter 业务约定书 rk< 3
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15.recurring audit 连续审计 mM\jU5P:^
16.the client 委托人 a"whg~
17.change CPA 更换注册会计师 i1DJ0xC]
18.the existing CPA 现任注册会计师 ]
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19.the successor CPA 后任注册会计师 hg+0!DVx
20.the preceding CPA前任注册会计师 /<)kI(gf
21.issue the audit report 出具审计报告 Bw4 _hlm
22.expert 专家 ebIRXUF}>
23.the board of directors 董事会 w?"s6L3
24.knowledge of the entity‘ s business 了解被审计单位情况 v|GDPq
25.assess material misstatement risks评估重大错报风险 }J(o!2.
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 C0[Z>$
27.a general knowledge of —— 初步了解―――的情况 xF7q9'/F
28.a more knowledge of—— 进一步了解的情况 i~uoK7o|G
29.the prior year‘s working papers 以前年度工作底稿 fe+2U|y
30.minutes of meeting 会议纪要 =O'>H](Q
31.business risks 经营风险 6i'kc3w
32.appropriateness 适当性 }D*5PV%d
33.accounting estimate 会计估计 S*S@a4lV7
34.management representations 管理层声明 3mH(@-OA
35.going concern assumption 持续经营假设 OuwEO
36.audit plan 审计计划 s#%P9A
37.significant audit areas 重点审计领域 y({ EF~w
38.error 错误 t[HA86X
39.fraud舞弊 S|/Za".Gr
40.modified or additional procedures 修改或追加审计程序 oh.8WlI
41.misappropriation of assets 侵占资产 cB|Rj}40v
42.transactions without substance 虚假交易 xL}~R7
43.unusual pressures 异常压力 F8>J(7On
44.the suspected noncompliance 涉嫌存在违法行为 /r Z`e'}
45.materialiy 重要性 ]n^TN
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46.exceed the materiality level 超过重要性水平 *;Gn od<
47.approach the materiality level 接近重要性水平 8 CCA}lOG
48.an acceptably low level 可接受水平 BM_Rlcx~
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 }TsND6Ws3
50.misstatements or omissions 错报或漏报 G ,?l
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51.aggregate 总计 7f#r&~=
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 yvt
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54.perform additional audit procedures 实施追加的审计程序 K4j2xSGeo
55.audit risk 审计风险 [@`Ki
56.detection risk 检查风险 ~#nbD-*#
57.inappropriate audit opinion 不适当的审计意见 UQ.DKUg
58.material misstatement 重大的错报 mxkv{;ad
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 $p~X"f?0
61.assessed level of material misstatement risk 重大错报风险的评估水平 0mY KzJi
62.simall business 小规模企业 \. _TOE9L
63.accounting system 会计系统 y5$AAas
64.test of control 控制测试 sq1v._^s
65.walk-through test 穿行测试 *|^}=ioj*
66.communication 沟通 *;X,yEK[
67.flow chart 流程图 /4bHN:I]M
68.reperformance of internal control 重新执行 %xhA2
69.audit evidence 审计证据 8w L%(p
70.substantive procedures 实质性程序 ~2 M+Me
71.assertions 认定 v&}^8j
72.esistence 存在 hH*/[|z
73.occurrence 发生 tk~<tqMq
74.completeness 完整性 Z!SFJ{
75.rights and obligations 权利和义务 K
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76.valuation and allocation 计价和分摊 /I@Dv?
77.cutoff 截止 m8C
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78.accuracy 准确性 wxIWh>pZa
79.classification 分类 k(%h{0'
80.inspection 检查 I%gDqfdL
81.supervision of counting 监盘 Ct\n1T }
82.observation 观察
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83.confirmation 函证 0VwmV_6'<W
84.computation 计算 ^y p`<=
85.analytical procedures 分析程序 ,BuEX#ZaBl
86.vouch 核对 :iVEm9pB)
87.trace 追查 Ld$e -dB
88.audit sampling 审计抽样 VFjNrngl
89.error 误差 V{+5Fas^l
90.expected error 预期误差 mmx;Vt$i
91.population 总体 8>l#F<@5
92.sampling risk 抽样风险 Y.
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93.non- sampling risk 非抽样风险 gaa;PX
94.sampling unit 抽样单位 ^7$V>|
95.statistical sampling 统计抽样 }`*DMI
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96.tolerable error 可容忍误差 PAHkF&
97.the risk of under reliance 信赖不足风险 siK:?A@4D
98.the risk of over reliance 信赖过度风险 &
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99.the risk of incorrect rejection 误拒风险 v dR6y
100. the risk of incorrect acceptance 误受风险 @>4=}z_e
101.working trial balance 试算平衡表 FNB4YZ6
102.index and cross-referencing 索引和交叉索引 X4dXO5\
103.cash receipt 现金收入 "j] r
104.cash disbursement 现金支出 1@p'><\
105.bank statement 银行对账单 4E~!$Ustx
106.bank reconciliation 银行存款余额调节表 $S_G:}tna
107.balance sheet date 资产负债表日 jg+q{ ^
108.net realizable value 可变现净值 vivU4:uH3
109.storeroom 仓库 (cLcY%$
110.sale invoice 销售发票 Ki{]5Rz
111.price list 价目表 t,>j{SK ~
112.positive confirmation request 积极式询证函 "+GKU)
113.negative confirmation request 消极式询证函 D
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114.purchase requisition 请购单 fx`o
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115.receiving report 验收报告 _|qs-USA
116.gross margin 毛利 jZLD^@AP
117.manufacturing overhead 制造费用 4!^flKZQ
118.material requisition 领料单 Wi3S
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119.inventory-taking 存货盘点 u&\QZW?
120.bond certificate 债券 NNM+Z:
121.stock certificate 股票 c"x-_Uk
122.audit report 审计报告 <oP"kh<D4
123.entity 被审计单位 ,[t>N>10TH
124.addressee of the audit report 审计报告的收件人 9]^ CDL
125.unqualified opinion 无保留意见 .6xIg+
126.qualified opinion 保留意见 QXg9ah~
127.disclaimer of opinion 无法表示意见 sUEvL(%nY
128.adverse opinion 否定意见 NwB;9ZhZ
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A (1)ABC 作业基础成本计算 r"aJ&~8::W
A (2)absorbed overhead 已吸收制造费用 Zwxu3R_
A (3)absorption costing 吸收成本计算 %L;;W,l$`)
A (4)account 账户,报表 ((T0zQ7=
A (5)accounting postulate 会计假设 TU(w>v
A (6)accounting series release 会计公告文件 'hn=X7
A (7)accounting valuation 会计计价 hfQx$cv6
A (8)account sale 承销清单 >t Ll|O+
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 w +~,Mv \
A (11)accountant 会计师 s
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A (12)accounting 会计 uxsfQ%3`#
A (13)agency cost 代理成本 =n73bm
A (14)accounting bases 会计基础 s`E^1jC
A (15)accounting manual 会计手册 E`aAPk_y
A (16)accounting period 会计期间 tP;^;nw
A (17)accounting policies 会计方针 XBF]|}%
A (18)accounting rate of return 会计报酬率 vx&r
A (19)accounting reference date 会计参照日 k,UezuV
A (20)accounting reference period 会计参照期间 s1| +LT,D
A (21)accrual concept 应计概念 m\O|BMHn
A (22)accrual expenses 应计费用 e6JT|>9A7
A (23)acid test ration 速动比率(酸性测试比率) ?}D|]i34
A (24)acquisition 购置 4_'($FC1
A (25)acquisition accounting 收购会计 C%)Xz
A (26)activity based accounting 作业基础成本计算 lmjoSINy
A (27)adjusting events 调整事项 5l
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A (28)administrative expenses 行政管理费 eO?.8OM-a
A (29)advice note 发货通知 *4<Kz{NF
A (30)amortization 摊销 `+>'18F
A (31)analytical review 分析性检查 `3KXWN`.s
A (32)annual equivalent cost 年度等量成本法 qh<h|C]V
A (33)annual report and accounts 年度报告和报表 B}y`E
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A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 )QO"1#zg@c
A (36)articles of association 公司章程细则 pf'-(W+
A (37)assets 资产 +>,4d
A (38)assets cover 资产保障 bw\a\/Dw
A (39)asset value per share 每股资产价值 PIxd'B*MF
A (40)associated company 联营公司 NrrnG]#p1
A (41)attainable standard 可达标准 +zz\*
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A (42)attributable profit 可归属利润 b9(_bsc
A (43)audit 审计 G6?+Qzr
A (44)audit report 审计报告 ?h*Ngbj>
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 ARt+"[.*p
A (47)available hours 可用小时 'Lb-+X,
A (48)avoidable costs 可避免成本 E"|LA[o
B (49)back-to-back loan 易币贷款 /y.+N`_
B (50)backflush accounting 倒退成本计算 cJ>
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B (51)bad debts 坏帐 Eoo[)V#x{
B (52)bad debts ratio 坏帐比率 6zfi\(fop
B (53)bank charges 银行手续费 I2R"
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B (54)bank overdraft 银行透支 r?l7_aBv3
B (55)bank reconciliation 银行存款调节表 tAM t7p-
B (56)bank statement 银行对账单 :"pA0oB
B (57)bankruptcy 破产 kkz{;OW
B (58)basis of apportionment 分摊基础 +U:U/c5Z^
B (59)batch 批量 =d{B.BP(
B (60)batch costing 分批成本计算 fA k]]PU
B (61)beta factor B(市场)风险因素 PqOPRf
B (62)bill 账单 YgN:$+g5
B (63)bill of exchange 汇票 {M.OOEcIp
B (64)bill of landing 提单 !((J-:=
B (65)bill of materials 用料预计单 +mgmC_Q(0
B (66)bill payable 应付票据 jM'kY|<g;
B (67)bill receivable 应收票据 D V
B (68)bin card 存货记录卡 ("7rjQjRz
B (69)bonus 红利 kX2bU$1Q,i
B (70)book-keeping 薄记 HL^+:`,
B (71)Boston classification 波士顿分类 =y$|2(6
B (72)breakeven chart 保本图 XIAHUT5~J
B (73)breakeven point 保本点 E
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B (74)breaking-down time 复位时间 k[`9RGT
B (75)budget 预算 +@ FM~q
B (76)budget center 预算中心 U>,E]'
B (77)budget cost allowance 预算成本折让 e;kH,fHUI3
B (78)budget manual 预算手册 ^J
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B (79)budget period 预算期间 b3Uw"{p
B (80)budgetary control 预算控制 $@[`v0y*
B (81)budgeted capacity 预算生产能力 K>tubLYh
B (82)burden 制造费用 )5479Eb_
B (83)business center 经营中心 zv^km5by
B (84)business entity 营业个体 W@vt6v
B (85)business unit 经营单位 IYo{eX~=
B (86)buy-out management 管理性购买产权 m!qbQMXn
B (87)by-product 副产品 nF Mc'm
C (88)called-up share capital 催缴股本 ODbEL/
C (89)capacity 生产能力 kTjx.
C (90)capacity ratios 生产能力比率 ;!ICLkc$
C (91)capital 资本 j0XS12eM
C (92)capital assets pricing model资本资产计价模式 8K]5fkC|
C (93)capital commitment 承诺资本 3($ cBC
C (94)capital employed 已运用的资本 +4N7 _Y
C (95)capital expenditure 资本支出 =41g9UQ
C (96)capital expenditureauthorization 资本支出核准 5 +Ei!E89
C (97)capital expenditure control 资本支出控制 k`5jy~;
C (98)capital expenditure proposal资本支出申请 5-3.7CO$
C (99)capital funding planning 资本基金筹集计划 bI_6';hq
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C (100)capital gain 资本收益 3u)NkS=
C (101)capital investment appraisal资本投资评估 [%);N\o2Y
C (102)capital maintenance 资本保全 *Va ;ra(V2
C (103)capital resource planning 资本资源计划 _ \d[`7#
C (104)capital surplus 资本盈余 hLqRF4>L
C (105)capital turnover 资本周转率 Tke3X\|
C (106)card 记录卡 G<2OL#Y-
C (107)cash 现金 %z0;77[1 I
C (108)cash account 现金账户 xksd&X:
C (109)cash book 现金账薄 "}ms|
C (110)cash cow 金牛产品 JZa^GW:YQh
C (111)cash flow 现金流量 Hd/|f;
C (112)cash discounted 现金贴现 uX!5G:x]
C (113)cash flow budget 现金流量预算 8zMt&5jD
C (114)cash flow statement 现金流量表 GQ@`qYLZ+
C (115)cash ledger 现金分类账 ?=bqya"Y
C (116)cash limit 现金限额 PQkFzyk
C (117)CCA 现时成本会计 B=>VP-:
C (118)center 中心 Cggu#//Z}Q
C (119)changeover time 变更时间 {CO]wqEj
C (120)chartered entity 特许经济个体 <Va7XX%>
C (121)cheque 支票 %`M IGi#
C (122)cheque register 支票登记薄 @d+NeS
C (123)coin analysis 零钱分类 R">-h;#
C (124)classification 分类 _uYidtxo=
C (125)clock card 工时卡 qM$4c7'4P6
C (126)code 代码 B"@3Q av3
C (127)commitment accounting 承诺确认会计 tRl01&0S
C (128)common cost 共同成本 wX!q dII)
C (129)company limited byguarantee 有限担保责任公司 nmH1Wg*aW
C (130)company limited shares 股份有限公司 #c
nh
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C (131)competitive position 竞争能力状况 iFJ1}0<(x
C (132)concept 概念 gXNlnh%?S
C (133)conglomerate 跨行业企业 W<QMUu
C (134)consistency concept 一致性概念 (R9{wGV [
C (135)consolidated accounts 合并报表 `/"rs@
C (136)consolidation accounting 合并会计 ,w9:)B7
C (137)consortium 财团 +2KYtyI
C (138)contingency plan 应急计划 ?g6x
y[
C (139)contingent liabilities 或有负债 k%|Sl>{Ir
C (140)continuous operation 连续生产 1(q&(p
C (141)contra 抵消 !Lu noC>B
C (142)contract cost 合同成本 3tt3:`g
C (143)contract costing 合同成本计算 @(m+B\
C (144)contribution 贡献毛益 `X:o]t@
C (145)contribution centre 贡献中心 UdiogXZ
C (146)contribution chart 贡献图 8JFns-5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 4 kNiS^h
C (148)contribution to salesration 贡献毛益对销售比率 $ouw*|<
C (149)control 控制 G2 E4
C (150)control account 控制帐户 Q[wTV3d
C (151)control limits 控制限度 Fx3CY W
C (152)controllability concept 可控制概念 U5iyvU=UG
C (153)controllable cost 可控制成本 ~YH'&L.O
C (154)conversion cost 加工成本 YLx4qE
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 I<``d Ne9Q
C (156)corporate appraisal 公司评估 SqF `xw
C (157)corporate planning 公司计划 f*:DH4g }B
C (158)corporate social reporting 公司社会报告 9i=HZ\s3
C (159)corporation 股份公司 + n)_\@aQ
C (160)cost 成本 k6}M7&nY
C (161)cost account 成本帐户 w
|k?2 ?&
C (162)cost accounting 成本会计 $$5E+UDOs
C (163)cost accounting manual 成本手册 ' 1 }ybSG
C (164)cost accounts calendar 成本报表的日历时间 X
%Lhu6F
C (165)cost adjustment 成本调整 z>6hK:27
C (166)cost allocation 成本分配 <27:O,I
C (167)cost apportionment 成本分摊 kA"|PtrW
C (168)cost attribution 成本归属 lB(E:{6OZ
C (169)cost audit 成本审计 gfW_S&&q
C (170)cost behaviour 成本性态 OxC8xB;`
C (171)cost benefit analysis 成本效益分析 )Z=S'm
k4_
C (172)cost center 成本中心 38 -vt,|
C (173)cost driver 成本动因