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注会《审计》英语常用词汇 O#vn)+Y,*
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1.audit 审计 ZT6V/MD7T.
2.attestation 鉴证 eI^gV'UK
3.credibility 可信赖程度 b \:~ ;
4.audit of financial statements 财务报表审计 $`pd|K`
5.agreed-upon procedures 执行商定程序 j?
xk&
6.high levels of assurance 高水平保证 {&-#s#&
7.compilation 编制 0E-pA3M6
8.reliability 可靠性 S.: 7k9
9.relevance 相关性 zDB"r
10.professional skepticism 职业谨慎 7Re-5vz
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11.objectivity 客观性 8"x9#kyU<3
12. professional competence 专业胜任能力 A#(`9
13.Senior/CPA-in-charge 项目经理 '@bJlJB9>
14.audit engagement letter 业务约定书 gY!N3 *:
15.recurring audit 连续审计 \ZMP_UU
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16.the client 委托人 wZjlHe
17.change CPA 更换注册会计师 oCVku:.
18.the existing CPA 现任注册会计师 {SJsA)9:#
19.the successor CPA 后任注册会计师 4@6<
20.the preceding CPA前任注册会计师 )|pU.K9qZ
21.issue the audit report 出具审计报告 }%$OU = T
22.expert 专家 ys%zlbj[
23.the board of directors 董事会 =p q:m
24.knowledge of the entity‘ s business 了解被审计单位情况 \]8VwsP
25.assess material misstatement risks评估重大错报风险
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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 mZ7B<F[qV
27.a general knowledge of —— 初步了解―――的情况 F}'wH-qp
28.a more knowledge of—— 进一步了解的情况 +"8}R~`!
29.the prior year‘s working papers 以前年度工作底稿 :m Kxa
30.minutes of meeting 会议纪要 P`EgA
31.business risks 经营风险 0 _A23.Y
32.appropriateness 适当性 &cc9}V)M
33.accounting estimate 会计估计 T#@
{G,N
34.management representations 管理层声明 *g_w I%l
35.going concern assumption 持续经营假设 IE;\7r+h
36.audit plan 审计计划 >
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37.significant audit areas 重点审计领域 :3^dF}>
38.error 错误 hbI;Hd
39.fraud舞弊 =IZ[_ /@
40.modified or additional procedures 修改或追加审计程序 90fs:.
41.misappropriation of assets 侵占资产 &s8<6P7
42.transactions without substance 虚假交易 <
bFy(+
43.unusual pressures 异常压力 z]=8eV\
44.the suspected noncompliance 涉嫌存在违法行为
WK==j1
45.materialiy 重要性 [jrq
zB
46.exceed the materiality level 超过重要性水平 $7NCb7%/L
47.approach the materiality level 接近重要性水平 `\N]wlB2/b
48.an acceptably low level 可接受水平 3z3_7XI
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Nqcp1J"
50.misstatements or omissions 错报或漏报 l^W uS|G[
51.aggregate 总计 JoJukoy}F
52.subsequent events 期后事项 ]-:6T0JuS
53.adjust the financial statements 调整财务报表 jj,r <T
54.perform additional audit procedures 实施追加的审计程序 GoIQ>n
55.audit risk 审计风险 ~}Z'0W)Q`z
56.detection risk 检查风险 fx)KNm8Lx
57.inappropriate audit opinion 不适当的审计意见 xE1'&!4O
58.material misstatement 重大的错报 E'EcP4eL
59.tolerable misstatement 可容忍错报 aQUGNa0+d
60.the acceptable level of detection risk 可接受的检查风险 }pawIf4V
61.assessed level of material misstatement risk 重大错报风险的评估水平 ()\j
CNLT
62.simall business 小规模企业 |4mVT&63(
63.accounting system 会计系统 {kL&Rv%'
64.test of control 控制测试 Z\ )C_p\-
65.walk-through test 穿行测试 >zngJ$
66.communication 沟通 ]Blf9h7
67.flow chart 流程图 YQd:M%$
68.reperformance of internal control 重新执行 W5SN I>|E
69.audit evidence 审计证据 0V`[Zgf
70.substantive procedures 实质性程序 %e?fH.)
71.assertions 认定 BzN@gQo
72.esistence 存在 xu\eX x6H
73.occurrence 发生 e
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74.completeness 完整性 VagT_D
75.rights and obligations 权利和义务 XAuI7e
76.valuation and allocation 计价和分摊 V%NeZ1{ e
77.cutoff 截止 =a$Oecg?
78.accuracy 准确性 5=L} \ankn
79.classification 分类 N3%*7{X
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80.inspection 检查 VkZ.6kV
81.supervision of counting 监盘 U| 5-0 u5
82.observation 观察 hXB|g[zT
83.confirmation 函证 vt1lR5
84.computation 计算 O{]9hm(tN
85.analytical procedures 分析程序 `A)"%~
86.vouch 核对 tR)H~l7q
87.trace 追查 ~h)&&'a
88.audit sampling 审计抽样 :]WqfR)#
89.error 误差 {mTytT
90.expected error 预期误差 i9 A ~<
91.population 总体 |+}G|hx@9
92.sampling risk 抽样风险 s_Wyh
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93.non- sampling risk 非抽样风险 )T|L,Lp
94.sampling unit 抽样单位 j0mM>X HB
95.statistical sampling 统计抽样 z|N3G E(.@
96.tolerable error 可容忍误差 m3.sVI0I
97.the risk of under reliance 信赖不足风险 <1 "+,}'x
98.the risk of over reliance 信赖过度风险 2+Rv{%
99.the risk of incorrect rejection 误拒风险 d@ Ja}`
100. the risk of incorrect acceptance 误受风险 ,}SCa'PB
101.working trial balance 试算平衡表 f_=~H<j!
102.index and cross-referencing 索引和交叉索引 k)7{Y9_No
103.cash receipt 现金收入 KbW9s,:p
104.cash disbursement 现金支出 d~9!,6XM
105.bank statement 银行对账单 >:1P/U
106.bank reconciliation 银行存款余额调节表 v=?2S
107.balance sheet date 资产负债表日 ](jFwxU
108.net realizable value 可变现净值 {38bv.3'
109.storeroom 仓库 w_wslN,)
110.sale invoice 销售发票 'LS z f/w
111.price list 价目表 pA}S5x
112.positive confirmation request 积极式询证函 ~E5z"o6$
113.negative confirmation request 消极式询证函 H/fUM
114.purchase requisition 请购单 _NZ@4+aW
115.receiving report 验收报告 z-T{~{q
116.gross margin 毛利 L.'}e{ldW
117.manufacturing overhead 制造费用 e' 9r"<>i
118.material requisition 领料单 =E*Gb[r_7
119.inventory-taking 存货盘点 BS1A
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120.bond certificate 债券 c&nh>oN
121.stock certificate 股票 PnYBy| yl
122.audit report 审计报告 G}nO@
123.entity 被审计单位 [wnDHy6W
124.addressee of the audit report 审计报告的收件人 /)3Lnn{W
125.unqualified opinion 无保留意见 #UP~iHbt\
126.qualified opinion 保留意见 8|^CK|m6*
127.disclaimer of opinion 无法表示意见 c1XX~8
128.adverse opinion 否定意见 !|Q5Zi;aX7
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A (1)ABC 作业基础成本计算 gABr@>Vv
A (2)absorbed overhead 已吸收制造费用 Z u*K-ep"
A (3)absorption costing 吸收成本计算 #q\x$
A (4)account 账户,报表 %;xOB^H^
A (5)accounting postulate 会计假设 C})'\1O%
A (6)accounting series release 会计公告文件 Wr?'$:
A (7)accounting valuation 会计计价 c3TKl/
A (8)account sale 承销清单 yYZxLJ='
A (9)accountability concept 经营责任概念 OQ&'Dti
A (10)accountancy 会计职业 ~FU@wV^
A (11)accountant 会计师 kFLB> j97
A (12)accounting 会计 Vr.Y/3N&'
A (13)agency cost 代理成本 rf&M!d}!
A (14)accounting bases 会计基础 ;q>9W,jy
A (15)accounting manual 会计手册 muON>^MbC
A (16)accounting period 会计期间 RW'nUL?_\
A (17)accounting policies 会计方针 }f}}A=
A (18)accounting rate of return 会计报酬率 5e8AmY
8;
A (19)accounting reference date 会计参照日 k?GD/$1t
A (20)accounting reference period 会计参照期间 ),}AI/j;zY
A (21)accrual concept 应计概念 ?#A]{l
A (22)accrual expenses 应计费用 8+Llx
A (23)acid test ration 速动比率(酸性测试比率) $.%rAa_H
A (24)acquisition 购置 E0n6$5Uc?
A (25)acquisition accounting 收购会计 2/
rt@{V(
A (26)activity based accounting 作业基础成本计算 Z~
A (27)adjusting events 调整事项 @C_KV0i
A (28)administrative expenses 行政管理费 ,5
j"ruZ
A (29)advice note 发货通知 B=f,QU
A (30)amortization 摊销 /# NYi,<{X
A (31)analytical review 分析性检查 nk"NmIf
A (32)annual equivalent cost 年度等量成本法 OWq'[T4
A (33)annual report and accounts 年度报告和报表 !A3-0zN!
A (34)appraisal cost 检验成本 K>:]Bx#F7
A (35)appropriation account 盈余分配账户 }n:?7
A (36)articles of association 公司章程细则 m7c*)"^
A (37)assets 资产 hB;VCg8
A (38)assets cover 资产保障 Hy:V`>
A (39)asset value per share 每股资产价值 &C<yfRDu
A (40)associated company 联营公司 {y= W6uP
A (41)attainable standard 可达标准 J5Z%ImiT^O
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A (42)attributable profit 可归属利润 Ga>uFb}W~
A (43)audit 审计 "ICC
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A (44)audit report 审计报告 PXoz*
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A (45)auditing standards 审计准则 EI>l-N2
A (46)authorized share capital 额定股本 k*rZ*sSp
A (47)available hours 可用小时 38ES($
A (48)avoidable costs 可避免成本 CbBSFKM
B (49)back-to-back loan 易币贷款 e!-,PU9+
B (50)backflush accounting 倒退成本计算 3\O
|ii
B (51)bad debts 坏帐 ^ >x|z.
B (52)bad debts ratio 坏帐比率 Rgy-OA
B (53)bank charges 银行手续费 xiF7}]d+
B (54)bank overdraft 银行透支 ( lm&*tKm
B (55)bank reconciliation 银行存款调节表 $q?$]k|M`
B (56)bank statement 银行对账单 o Pci66
B (57)bankruptcy 破产 d$ACDX2
B (58)basis of apportionment 分摊基础 u9woEe?
B (59)batch 批量 85:NFa@J
B (60)batch costing 分批成本计算 620%Z*
B (61)beta factor B(市场)风险因素 MB
ju![n
B (62)bill 账单 bu7'oB~:V^
B (63)bill of exchange 汇票 #eZ6)i<
B (64)bill of landing 提单 9h90huyKF
B (65)bill of materials 用料预计单 '+>fFM,*B
B (66)bill payable 应付票据 =WdaxjenZ/
B (67)bill receivable 应收票据 W1Lr_z6
B (68)bin card 存货记录卡 O%~jop7#6
B (69)bonus 红利 :AdDLpk3j
B (70)book-keeping 薄记 5<pftTcZ
B (71)Boston classification 波士顿分类 54;J8XT7
B (72)breakeven chart 保本图 kqYa*| l
B (73)breakeven point 保本点 bi y4d
B (74)breaking-down time 复位时间 ]?1Y
e8>Y<
B (75)budget 预算 >Iewx
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B (76)budget center 预算中心 >7`<!YJkK
B (77)budget cost allowance 预算成本折让 1 2++RkL#
B (78)budget manual 预算手册 sbkQ71T:
B (79)budget period 预算期间 `i) 2
nNJ"
B (80)budgetary control 预算控制 LH 3}d<{
B (81)budgeted capacity 预算生产能力 1axQ)},o@p
B (82)burden 制造费用 &c(WE
RW?-
B (83)business center 经营中心 5AS[\CB4
B (84)business entity 营业个体 ev0oO+u
B (85)business unit 经营单位 jr7C}B-Fb^
B (86)buy-out management 管理性购买产权 .roqEasu8
B (87)by-product 副产品 /){KOCBl;
C (88)called-up share capital 催缴股本 UtB6V)YI
C (89)capacity 生产能力 OdWou|Gz
C (90)capacity ratios 生产能力比率 OH^N" L
C (91)capital 资本 jN-vY<?h]
C (92)capital assets pricing model资本资产计价模式 U-k+9f 0
C (93)capital commitment 承诺资本 f'I z
G.R
C (94)capital employed 已运用的资本 Q-Ux<#
C (95)capital expenditure 资本支出 JjpRHw8\
C (96)capital expenditureauthorization 资本支出核准
93+"D`
C (97)capital expenditure control 资本支出控制 $WYbm}j
C (98)capital expenditure proposal资本支出申请 - K%,^6
C (99)capital funding planning 资本基金筹集计划 !UOCJj.cA
C (100)capital gain 资本收益 {8,<ZZ_
C (101)capital investment appraisal资本投资评估 )#a[-.OI
C (102)capital maintenance 资本保全 6iEhsL&K
C (103)capital resource planning 资本资源计划 Mypc3
C (104)capital surplus 资本盈余 @D-AO_
C (105)capital turnover 资本周转率 +')f6P;t>=
C (106)card 记录卡 Qu5UVjbE,
C (107)cash 现金 #j#_cImE
C (108)cash account 现金账户 nVu&/
C (109)cash book 现金账薄 v5;I]?72l~
C (110)cash cow 金牛产品 _LAS~x7,
C (111)cash flow 现金流量 W"{v2x i
C (112)cash discounted 现金贴现 !3iGz_y
C (113)cash flow budget 现金流量预算 svelYe#9z
C (114)cash flow statement 现金流量表 ~^u16z,
C (115)cash ledger 现金分类账 [S.ZJUns
C (116)cash limit 现金限额 4L-:*b_v\
C (117)CCA 现时成本会计 AM"Nn
L"
C (118)center 中心 Q'+MFld
C (119)changeover time 变更时间 BQcE9~H
C (120)chartered entity 特许经济个体 ZT02"3F
C (121)cheque 支票
`r5$LaD
C (122)cheque register 支票登记薄 87}&`
C (123)coin analysis 零钱分类 5qg2Zc~
C (124)classification 分类 nd;fy$<J\
C (125)clock card 工时卡 hlu:=<B
C (126)code 代码 pA{ 5V9
C (127)commitment accounting 承诺确认会计 )$w*V9d
C (128)common cost 共同成本 +\li*G]:J
C (129)company limited byguarantee 有限担保责任公司 ZpUCfS)|&
C (130)company limited shares 股份有限公司 Q^p|Ldj
C (131)competitive position 竞争能力状况 Ggh.dZI4
C (132)concept 概念 \MxoZ
C (133)conglomerate 跨行业企业 QDpEb=|S
C (134)consistency concept 一致性概念 2=?tJ2E
C (135)consolidated accounts 合并报表 b
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C (136)consolidation accounting 合并会计 ?JV|dM
C (137)consortium 财团 Lokl2o`
C (138)contingency plan 应急计划 /h
v4x9
C (139)contingent liabilities 或有负债 nR4y`oP+
C (140)continuous operation 连续生产 AtR?J"
3E
C (141)contra 抵消 }SI GPVM
C (142)contract cost 合同成本 ;"O&X<BX-
C (143)contract costing 合同成本计算 izKfU?2]X@
C (144)contribution 贡献毛益 X7,PEA
C (145)contribution centre 贡献中心 R*|LI
C (146)contribution chart 贡献图 pV6d
Id
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 J$~<V
IX
C (148)contribution to salesration 贡献毛益对销售比率 L< zD<M
C (149)control 控制 -XRn~=5
C (150)control account 控制帐户 2+Px'U\
C (151)control limits 控制限度 <foCb%$(?
C (152)controllability concept 可控制概念 LqdY Qd51
C (153)controllable cost 可控制成本 .(J?a"
C (154)conversion cost 加工成本 {lth+{&L#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 tpy>OT$
C (156)corporate appraisal 公司评估 ;['[?wk
C (157)corporate planning 公司计划 a[lY S{
C (158)corporate social reporting 公司社会报告 GE>[*zN
C (159)corporation 股份公司 7iJ&6=/
C (160)cost 成本 JQ:Ri
C (161)cost account 成本帐户 "EU{8b
C (162)cost accounting 成本会计 OMwsbp&
C (163)cost accounting manual 成本手册 /ywD{*
C (164)cost accounts calendar 成本报表的日历时间 [~:-&
C (165)cost adjustment 成本调整 fYE(n8W3
C (166)cost allocation 成本分配 _(m't n>
C (167)cost apportionment 成本分摊 0A{/B/r
C (168)cost attribution 成本归属 56l@a{
C (169)cost audit 成本审计 v(OBXa9
C (170)cost behaviour 成本性态 lnE+Au'
C (171)cost benefit analysis 成本效益分析 1<ro7A4hK
C (172)cost center 成本中心 &C>/L;
C (173)cost driver 成本动因