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注会《审计》英语常用词汇 <i'4EnO
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1.audit 审计 ie$QKoE
2.attestation 鉴证 L K9vvQz
3.credibility 可信赖程度 VVuL+i
4.audit of financial statements 财务报表审计 k/nOz*
5.agreed-upon procedures 执行商定程序 x8p#WB
6.high levels of assurance 高水平保证 E0=-6j
7.compilation 编制
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8.reliability 可靠性 HzB&+c?Z
9.relevance 相关性 <FH3ePz
10.professional skepticism 职业谨慎 )!MeSWGq
11.objectivity 客观性 [!{*
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12. professional competence 专业胜任能力 3+m#v8h1
13.Senior/CPA-in-charge 项目经理 ]sO})
14.audit engagement letter 业务约定书 );$Uf!v4
15.recurring audit 连续审计 !TY4C`/
16.the client 委托人 _1*EMq6
17.change CPA 更换注册会计师 t~p9iGX<
18.the existing CPA 现任注册会计师 eif<aG5
19.the successor CPA 后任注册会计师 ?PWD[mQE\
20.the preceding CPA前任注册会计师 IoNZ'g?d
21.issue the audit report 出具审计报告 GFvZdP`s4
22.expert 专家 _jef{j
23.the board of directors 董事会 wd*i~A3+?
24.knowledge of the entity‘ s business 了解被审计单位情况 :c,\8n
25.assess material misstatement risks评估重大错报风险 9A\J*OU
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 TJ`E/=J!
27.a general knowledge of —— 初步了解―――的情况 ]M{SM`Ya
28.a more knowledge of—— 进一步了解的情况 3a#637%
29.the prior year‘s working papers 以前年度工作底稿 EA75
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30.minutes of meeting 会议纪要 :<%K6?'@^
31.business risks 经营风险 %Ua*}C
32.appropriateness 适当性 sCaw"{5qc
33.accounting estimate 会计估计 c[< lr
34.management representations 管理层声明 ~=%eOoZP;c
35.going concern assumption 持续经营假设 8_f0P8R!y
36.audit plan 审计计划 -w 2!k
37.significant audit areas 重点审计领域 <(d^2-0
38.error 错误 {i^ ?XdM
39.fraud舞弊 PiI ):B>
40.modified or additional procedures 修改或追加审计程序 'O]_A57
41.misappropriation of assets 侵占资产 e`R*6^e
42.transactions without substance 虚假交易 -9-%_=6
43.unusual pressures 异常压力 xpFu$2T6P.
44.the suspected noncompliance 涉嫌存在违法行为 VYf$0oo\4
45.materialiy 重要性 BmU
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46.exceed the materiality level 超过重要性水平 ]V]~I.
47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 ci5ERv`
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 )QaJYC^+
50.misstatements or omissions 错报或漏报 P%pB]d.qpi
51.aggregate 总计 'm}~
52.subsequent events 期后事项 ]*juF[r(
53.adjust the financial statements 调整财务报表 $a\q<fN}
54.perform additional audit procedures 实施追加的审计程序 (W3R3>;
55.audit risk 审计风险 /lttJJDU
56.detection risk 检查风险 "rc}mq
57.inappropriate audit opinion 不适当的审计意见 Pc? d@tm
58.material misstatement 重大的错报 2b1LC!'U
59.tolerable misstatement 可容忍错报 @)VJ,Ql$Y
60.the acceptable level of detection risk 可接受的检查风险 ,k{{ZP
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61.assessed level of material misstatement risk 重大错报风险的评估水平 &[I#5bGk
62.simall business 小规模企业 oX3Q9)
63.accounting system 会计系统 |Y/iq9l
64.test of control 控制测试 K]@6&H-b|
65.walk-through test 穿行测试 * _C6.%{
66.communication 沟通 ,0<|&D
67.flow chart 流程图 1$@k@*u\
68.reperformance of internal control 重新执行 ('
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69.audit evidence 审计证据 M0c"wi@S_
70.substantive procedures 实质性程序 3z&,>CEX
71.assertions 认定 $g#X9/+<
72.esistence 存在 ?xK9
73.occurrence 发生 :BMU c-[
74.completeness 完整性
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75.rights and obligations 权利和义务 `U p<;
76.valuation and allocation 计价和分摊 6JRee[
77.cutoff 截止 s26s:A3rh
78.accuracy 准确性 =h&DW5QC
79.classification 分类 n{Jvx
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80.inspection 检查 mg'-]>$ $]
81.supervision of counting 监盘 K*
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82.observation 观察 }}t"^m s
83.confirmation 函证 zCO5`%14
84.computation 计算 |[!xLqG
85.analytical procedures 分析程序 FD_0FMZ9,
86.vouch 核对 4CX *
87.trace 追查 8Mws?]\/q
88.audit sampling 审计抽样 %PlPXoG=
89.error 误差 ?3KI}'}EM
90.expected error 预期误差 w^R5/#F_r
91.population 总体 e"^1- U\
92.sampling risk 抽样风险 + 6r@HK`,t
93.non- sampling risk 非抽样风险 EW2e k^
94.sampling unit 抽样单位 * +A!12s@
95.statistical sampling 统计抽样 cty~dzX^
96.tolerable error 可容忍误差 ODv)-J
97.the risk of under reliance 信赖不足风险 (nBJ,v)
98.the risk of over reliance 信赖过度风险 #J2856bzS
99.the risk of incorrect rejection 误拒风险 YqNhD6
100. the risk of incorrect acceptance 误受风险 n)`*{uv$
101.working trial balance 试算平衡表 _?q\tyf3
102.index and cross-referencing 索引和交叉索引 F;q I^{m2
103.cash receipt 现金收入 1+
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104.cash disbursement 现金支出 *%Gy-5hM
105.bank statement 银行对账单 1`aFL5[0$
106.bank reconciliation 银行存款余额调节表 r
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107.balance sheet date 资产负债表日 f_raICO{R
108.net realizable value 可变现净值 oVC~RKA*
109.storeroom 仓库 [>"qOFCr#:
110.sale invoice 销售发票 vNE91
111.price list 价目表 NTAPx=!1*
112.positive confirmation request 积极式询证函 kP8Ypw&
113.negative confirmation request 消极式询证函 OY"{XnPZ
114.purchase requisition 请购单 X*S|aNaLWW
115.receiving report 验收报告 9QY)<K~a
116.gross margin 毛利 +h
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117.manufacturing overhead 制造费用 {R1jysGtD
118.material requisition 领料单 }s{zy:1O
119.inventory-taking 存货盘点 JvHJ*E
120.bond certificate 债券 dC,F?^
121.stock certificate 股票 #exE~@fy-
122.audit report 审计报告 i"w$D{N
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 0JNG\ARC
125.unqualified opinion 无保留意见 $)7-wCl</
126.qualified opinion 保留意见 1L l@
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127.disclaimer of opinion 无法表示意见 3$HFHUMQsk
128.adverse opinion 否定意见 3)Paf`mr
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A (1)ABC 作业基础成本计算 EWqKd/
A (2)absorbed overhead 已吸收制造费用 IK%j+UB
A (3)absorption costing 吸收成本计算 [xI@)5Xk
A (4)account 账户,报表 sBRw#xyS
A (5)accounting postulate 会计假设 Q`19YX
A (6)accounting series release 会计公告文件 [%QJ6
A (7)accounting valuation 会计计价 M5%u>$2
A (8)account sale 承销清单 /6 P()Upe
A (9)accountability concept 经营责任概念 H3a}`3}U
A (10)accountancy 会计职业 Q3oVl^q
A (11)accountant 会计师 7qzI]
A (12)accounting 会计 PkG+`N
A (13)agency cost 代理成本 =BX<;vU
A (14)accounting bases 会计基础 vNJ!i\bX
A (15)accounting manual 会计手册 `86 9XE
A (16)accounting period 会计期间 vV=$N"bT~
A (17)accounting policies 会计方针 9 .%{M#j
A (18)accounting rate of return 会计报酬率 /ebYk-c
A (19)accounting reference date 会计参照日 pazFVzT
A (20)accounting reference period 会计参照期间 MWhFNfS8=
A (21)accrual concept 应计概念 ^$x^JM ]/
A (22)accrual expenses 应计费用 ~^VcTSY@<L
A (23)acid test ration 速动比率(酸性测试比率) @@# G.
A (24)acquisition 购置 Q*KEODR8\
A (25)acquisition accounting 收购会计 MR+ndB<
A (26)activity based accounting 作业基础成本计算 a_x|PbD
A (27)adjusting events 调整事项 }"xC1<]
A (28)administrative expenses 行政管理费 \>I&UFfH)4
A (29)advice note 发货通知 pQEHWq"Q
A (30)amortization 摊销 2I>C A[qp
A (31)analytical review 分析性检查 ]@WJ
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A (32)annual equivalent cost 年度等量成本法 6Ajiz_~U
A (33)annual report and accounts 年度报告和报表 -?e~S\JH
A (34)appraisal cost 检验成本 NO9Jre
A (35)appropriation account 盈余分配账户 pu `|HaQaE
A (36)articles of association 公司章程细则 q)!{oi{x(
A (37)assets 资产 ^QFjBQ-Hai
A (38)assets cover 资产保障 {}lw%d?A
A (39)asset value per share 每股资产价值 <'B`b
A (40)associated company 联营公司 "$Rl9(}
A (41)attainable standard 可达标准 j4brDlo?@
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A (42)attributable profit 可归属利润 r}vI#;&
A (43)audit 审计 uOBpMAJ
A (44)audit report 审计报告 !_V*VD
A (45)auditing standards 审计准则 /wvA]
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A (46)authorized share capital 额定股本 A?6b)B/e?
A (47)available hours 可用小时 Vw)
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A (48)avoidable costs 可避免成本 i-&kUG_X
B (49)back-to-back loan 易币贷款 Vr5a:u'
B (50)backflush accounting 倒退成本计算 m0\(a_0V
B (51)bad debts 坏帐 5(U.<
B (52)bad debts ratio 坏帐比率 ]`:Fj|>
B (53)bank charges 银行手续费 v3@)q0@
B (54)bank overdraft 银行透支 ]A'
e+RD4k
B (55)bank reconciliation 银行存款调节表 ]CHMkuP[k
B (56)bank statement 银行对账单 N
4,w
B (57)bankruptcy 破产 KE(kR>OB]
B (58)basis of apportionment 分摊基础 1` 9/[2z
B (59)batch 批量 q .?D{[2
B (60)batch costing 分批成本计算 N8mK^{
B (61)beta factor B(市场)风险因素 AY *
B (62)bill 账单 Z"E+ TX
B (63)bill of exchange 汇票 ;l?>+m@H
B (64)bill of landing 提单 Bpqq-_@
B (65)bill of materials 用料预计单 =@ON>SmPs
B (66)bill payable 应付票据 flmcY7ZV
B (67)bill receivable 应收票据 r{Fu|aoa;5
B (68)bin card 存货记录卡 (S(=W G
B (69)bonus 红利 Uvz9x"0[u
B (70)book-keeping 薄记 2poU\|H
B (71)Boston classification 波士顿分类 b!UT<:o
B (72)breakeven chart 保本图 NG b`f-:jw
B (73)breakeven point 保本点 {O!fV<Vx 9
B (74)breaking-down time 复位时间 s]=kD
B (75)budget 预算 B"{CWH O
B (76)budget center 预算中心 2f~s$I&l#
B (77)budget cost allowance 预算成本折让 9Uk9TG 5
B (78)budget manual 预算手册 U;{VL!
B (79)budget period 预算期间 D{G#|&;
B (80)budgetary control 预算控制 geT<vh Z6
B (81)budgeted capacity 预算生产能力 %7L'2/Y2x
B (82)burden 制造费用 K,^b=_]
B (83)business center 经营中心 ,,,5pCi\
B (84)business entity 营业个体 U>:p`@
B (85)business unit 经营单位 ok[R`99
B (86)buy-out management 管理性购买产权 [%3{mAd
B (87)by-product 副产品 [;tbNVZK
C (88)called-up share capital 催缴股本 q 2=^l
C (89)capacity 生产能力 ^TB%| yZ _
C (90)capacity ratios 生产能力比率 >0~y"~M
C (91)capital 资本 6:h!gY
C (92)capital assets pricing model资本资产计价模式 i>0bI^H
C (93)capital commitment 承诺资本 C0kwI*)
C (94)capital employed 已运用的资本 67f#Z&r2k
C (95)capital expenditure 资本支出 uRUysLIw
C (96)capital expenditureauthorization 资本支出核准 _u.l|yR
C (97)capital expenditure control 资本支出控制 ^mG-O
C (98)capital expenditure proposal资本支出申请 a0.)zgWr
C (99)capital funding planning 资本基金筹集计划 h{>8W0W*
C (100)capital gain 资本收益 hQX|wWh
C (101)capital investment appraisal资本投资评估 VpJ2Qpd=
C (102)capital maintenance 资本保全 &;C|=8eB
C (103)capital resource planning 资本资源计划 Yz{UP)TC
C (104)capital surplus 资本盈余 WI~';dK2]
C (105)capital turnover 资本周转率 PRf2@0ZV
C (106)card 记录卡 "$m3xO
C (107)cash 现金 @dO~0dF
C (108)cash account 现金账户 +fKLCzj
C (109)cash book 现金账薄 1k
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C (110)cash cow 金牛产品 f$/Daq <M
C (111)cash flow 现金流量 )%UO@4
C (112)cash discounted 现金贴现 YMm Fpy
C (113)cash flow budget 现金流量预算 kbOo;<X9A
C (114)cash flow statement 现金流量表 aIJ[K
C (115)cash ledger 现金分类账 !&! sn"yD
C (116)cash limit 现金限额 ;l~gA |A
C (117)CCA 现时成本会计 q
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C (118)center 中心 PBkKn3P3
C (119)changeover time 变更时间 F#W'>WBU
C (120)chartered entity 特许经济个体 'fZHtnmc0
C (121)cheque 支票 6B|IbQ^
C (122)cheque register 支票登记薄 fq\E$'o$
C (123)coin analysis 零钱分类 a}%>i~v<
C (124)classification 分类 -S9$C*t
C (125)clock card 工时卡 BcA:M\dK%
C (126)code 代码 ~0ZP%1.B3
C (127)commitment accounting 承诺确认会计 &{l?j>|TM
C (128)common cost 共同成本 E[e ''
C (129)company limited byguarantee 有限担保责任公司 -_A0<A .
C (130)company limited shares 股份有限公司 z`{Ld9W
C (131)competitive position 竞争能力状况 Ue~M.LZb
C (132)concept 概念 Rz%+E0
C (133)conglomerate 跨行业企业 L# (o(4g2
C (134)consistency concept 一致性概念 #O `nQ
C (135)consolidated accounts 合并报表 uvZ|6cM
C (136)consolidation accounting 合并会计 kjjO<x?&*
C (137)consortium 财团 +FyG{1?<
C (138)contingency plan 应急计划 Fe`$mtPu .
C (139)contingent liabilities 或有负债 [% YCupr#
C (140)continuous operation 连续生产 %'@&j2j>
C (141)contra 抵消 $40tA
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C (142)contract cost 合同成本 6?(*:}Q
C (143)contract costing 合同成本计算
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C (144)contribution 贡献毛益 }0c'hWMZ}
C (145)contribution centre 贡献中心 \>M3E
C (146)contribution chart 贡献图 D1x~d<j
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 _f2(vWCW;J
C (148)contribution to salesration 贡献毛益对销售比率 m!w(Q+*j
C (149)control 控制 :'a |cjq
C (150)control account 控制帐户 m$0T" `AP`
C (151)control limits 控制限度 sIg{a(1/
C (152)controllability concept 可控制概念 E3sl"d;~
C (153)controllable cost 可控制成本 ;/
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C (154)conversion cost 加工成本 ob-z-iDz
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 BWz*!(
C (156)corporate appraisal 公司评估 mI?AI7DqK
C (157)corporate planning 公司计划 =d&
C (158)corporate social reporting 公司社会报告 </Q<*@p?
C (159)corporation 股份公司 7$}lkL
C (160)cost 成本 +qDudGI
C (161)cost account 成本帐户 [7Q |vu
C (162)cost accounting 成本会计 q9F(8-J
C (163)cost accounting manual 成本手册 29
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C (164)cost accounts calendar 成本报表的日历时间 I@7^H48\
C (165)cost adjustment 成本调整 8^^Xr
C (166)cost allocation 成本分配 w}YO+
C (167)cost apportionment 成本分摊 oB#KR1
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C (168)cost attribution 成本归属 '+5*ajP<
C (169)cost audit 成本审计 ,7z.%g3+z
C (170)cost behaviour 成本性态 op/|&H'
C (171)cost benefit analysis 成本效益分析 *)H?d
C (172)cost center 成本中心 l<! ?`V6}
C (173)cost driver 成本动因