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注会《审计》英语常用词汇 xoME9u0x4
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1.audit 审计 h{qgEIk&
2.attestation 鉴证 :k#HW6p
3.credibility 可信赖程度 Q,E
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4.audit of financial statements 财务报表审计 Pg{J{gn
5.agreed-upon procedures 执行商定程序 /x *3}oI
6.high levels of assurance 高水平保证 "<gOzXpa
7.compilation 编制 3OB"#Ap8<
8.reliability 可靠性 ;kKyksxlD
9.relevance 相关性 s>c=c-SP.
10.professional skepticism 职业谨慎 x?<FJ"8"k
11.objectivity 客观性 [#iz/q~}
12. professional competence 专业胜任能力 !()Qm,1u
13.Senior/CPA-in-charge 项目经理 `d(ThP;g
14.audit engagement letter 业务约定书 fV~[;e;U.
15.recurring audit 连续审计 h2QmQ>y"
16.the client 委托人 fN2lLn9/u
17.change CPA 更换注册会计师 y1#1Ne_
18.the existing CPA 现任注册会计师 2~2 O V
19.the successor CPA 后任注册会计师 Ho]su?
20.the preceding CPA前任注册会计师 Zwx%7l;C
21.issue the audit report 出具审计报告 B-mowmJ3dg
22.expert 专家 \{YU wKK/A
23.the board of directors 董事会 Y4YJJYvD
24.knowledge of the entity‘ s business 了解被审计单位情况 |vC~HJpuv'
25.assess material misstatement risks评估重大错报风险 u%!@(eKM-
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 u1.BN>G
27.a general knowledge of —— 初步了解―――的情况 1.>m@Slr>
28.a more knowledge of—— 进一步了解的情况 rZpXPI
29.the prior year‘s working papers 以前年度工作底稿 A=>u
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30.minutes of meeting 会议纪要 *NQ/UXE
31.business risks 经营风险 ajpXL
32.appropriateness 适当性 5IG-~jzCLb
33.accounting estimate 会计估计 |l!aB(NW
34.management representations 管理层声明 "gwSJ~:ds
35.going concern assumption 持续经营假设 ")25
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36.audit plan 审计计划 ss-D(K"
37.significant audit areas 重点审计领域 v-Sd*( 6
38.error 错误 Xnh8e
39.fraud舞弊 K<J9~
40.modified or additional procedures 修改或追加审计程序 D&zle~" J
41.misappropriation of assets 侵占资产 !_(Tqyg&
42.transactions without substance 虚假交易 3gf1ownC
43.unusual pressures 异常压力 :gC#hmm^
44.the suspected noncompliance 涉嫌存在违法行为 {GUF;V
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45.materialiy 重要性 WF"k[2
46.exceed the materiality level 超过重要性水平 ch]29
47.approach the materiality level 接近重要性水平 B/C,.?Or
48.an acceptably low level 可接受水平 1YMh1+1
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 MO]&bHH7;
50.misstatements or omissions 错报或漏报 DTs;{c
51.aggregate 总计 [S<";l8
52.subsequent events 期后事项 D`AsRd
53.adjust the financial statements 调整财务报表 QS j]Z
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54.perform additional audit procedures 实施追加的审计程序 %>s|j'{
55.audit risk 审计风险 O
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56.detection risk 检查风险 ]%(2hY~i
57.inappropriate audit opinion 不适当的审计意见 jFb?b6b
58.material misstatement 重大的错报 (iGTACoF
59.tolerable misstatement 可容忍错报 Dhv3jg;lq
60.the acceptable level of detection risk 可接受的检查风险 T
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61.assessed level of material misstatement risk 重大错报风险的评估水平 CQ2jP
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62.simall business 小规模企业 ^}C\zW
63.accounting system 会计系统 -.3w^D"l
64.test of control 控制测试 "ITIhnE
65.walk-through test 穿行测试 8$|=P!7EO
66.communication 沟通 4/)k)gLI
67.flow chart 流程图 J-4:H
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68.reperformance of internal control 重新执行 y!%CffF2
69.audit evidence 审计证据 Hr4}3.8
70.substantive procedures 实质性程序 ,2)6s\]/b
71.assertions 认定 RGX=)
72.esistence 存在 \(T/O~b2
73.occurrence 发生 $7uA%|\
74.completeness 完整性 u-C)v*#L
75.rights and obligations 权利和义务 xwty<?dRW1
76.valuation and allocation 计价和分摊 39jG8zr=Z[
77.cutoff 截止 .[ mRM
78.accuracy 准确性 KG5>]_GH
79.classification 分类 \|ao`MMaD<
80.inspection 检查 uwBiW
81.supervision of counting 监盘 E~:x(5'%d
82.observation 观察 {}x^ri~
83.confirmation 函证 Q3SS/eNP
84.computation 计算 6`-jPR
85.analytical procedures 分析程序 [fIg{Q
86.vouch 核对 'Z |mQZN
87.trace 追查 m#F`] {
88.audit sampling 审计抽样 t()c=8qF|u
89.error 误差 2Wb]4-
90.expected error 预期误差 rXU\
91.population 总体 Xs?o{]Fe
92.sampling risk 抽样风险 :,I:usW"
93.non- sampling risk 非抽样风险 BF <ikilR
94.sampling unit 抽样单位 !?gKqx'T$
95.statistical sampling 统计抽样 _/K_[w 1
96.tolerable error 可容忍误差 Wxe0IXq3Nn
97.the risk of under reliance 信赖不足风险 = 9]~yt
98.the risk of over reliance 信赖过度风险 BVO<e \>3
99.the risk of incorrect rejection 误拒风险 Tu 7QCr5*
100. the risk of incorrect acceptance 误受风险 l/awS!Q/nF
101.working trial balance 试算平衡表 0K2`-mL
102.index and cross-referencing 索引和交叉索引 VAu&@a`
103.cash receipt 现金收入 3%ZOKb"D*
104.cash disbursement 现金支出 @y&b
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105.bank statement 银行对账单 :08,JL{
106.bank reconciliation 银行存款余额调节表 t`mV\)fa
107.balance sheet date 资产负债表日 I
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108.net realizable value 可变现净值 #N cK
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109.storeroom 仓库 E\,-XH
110.sale invoice 销售发票 :4%k9BGAj"
111.price list 价目表 k)Qtfj}uij
112.positive confirmation request 积极式询证函 *`RkTcG
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单
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115.receiving report 验收报告 9
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116.gross margin 毛利 ^]-6u:J!
117.manufacturing overhead 制造费用 ,nB5/Lx
118.material requisition 领料单 NTI+
119.inventory-taking 存货盘点 igR";OQk
120.bond certificate 债券 3jC_AO%T
121.stock certificate 股票 qm o9G
122.audit report 审计报告 0=E]cQwh
123.entity 被审计单位 <HVt
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124.addressee of the audit report 审计报告的收件人 <yFu*(Q
125.unqualified opinion 无保留意见 nQ,H
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126.qualified opinion 保留意见 P(z++A&
127.disclaimer of opinion 无法表示意见 :A'y+MnK<
128.adverse opinion 否定意见 )/?$3h;
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A (1)ABC 作业基础成本计算 r?
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A (2)absorbed overhead 已吸收制造费用 uGEfIy 2
A (3)absorption costing 吸收成本计算 ah+iZ}E%
A (4)account 账户,报表 BKjS ,2C
A (5)accounting postulate 会计假设 EA]U50L(
A (6)accounting series release 会计公告文件 lv+TD!b
A (7)accounting valuation 会计计价 ?'{SX9
A (8)account sale 承销清单 tHwMX1 IG
A (9)accountability concept 经营责任概念 <;Zmjeb+#
A (10)accountancy 会计职业 I75DUJqy]
A (11)accountant 会计师 Q| ?L*Pq2I
A (12)accounting 会计 8&`LYdzt
A (13)agency cost 代理成本 4
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A (14)accounting bases 会计基础 XLOh7(
A (15)accounting manual 会计手册 D!-g&HBTC
A (16)accounting period 会计期间 Ks`J([(W&
A (17)accounting policies 会计方针 Ao
gVF
A (18)accounting rate of return 会计报酬率 ^N{h3b8
A (19)accounting reference date 会计参照日 GH:jH]u!V
A (20)accounting reference period 会计参照期间 S8
j{V5R'
A (21)accrual concept 应计概念 '=8d?aeF
A (22)accrual expenses 应计费用 ofw3S|F6
A (23)acid test ration 速动比率(酸性测试比率) "N bq#w\
A (24)acquisition 购置 ieCEo|b
A (25)acquisition accounting 收购会计 0Y{yKL
A (26)activity based accounting 作业基础成本计算 !0L Wa"
A (27)adjusting events 调整事项 mQ26K~
A (28)administrative expenses 行政管理费 +V046goX W
A (29)advice note 发货通知 |AU~_{H
A (30)amortization 摊销 3E
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A (31)analytical review 分析性检查 hxd`OG<gF
A (32)annual equivalent cost 年度等量成本法 DJ [#5h5
A (33)annual report and accounts 年度报告和报表 nIy}#MUd|q
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 PB`Y
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A (36)articles of association 公司章程细则 &n
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A (37)assets 资产 }1i`6`y1
A (38)assets cover 资产保障 &zeyE;/Hj
A (39)asset value per share 每股资产价值 ]]9R mh=
A (40)associated company 联营公司
j8{i#;s!"
A (41)attainable standard 可达标准 f:|1_ j
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A (42)attributable profit 可归属利润 udUyh%n
A (43)audit 审计 1&evG-#<:
A (44)audit report 审计报告 >xYpNtEs
A (45)auditing standards 审计准则 `nv~NLkl
A (46)authorized share capital 额定股本 ex9g?*Q
A (47)available hours 可用小时 m^f0V2M_
A (48)avoidable costs 可避免成本 FR4QUk
B (49)back-to-back loan 易币贷款 JG!mc7
B (50)backflush accounting 倒退成本计算 AFDq}*2Qb
B (51)bad debts 坏帐 o_Z5@F
B (52)bad debts ratio 坏帐比率 A8fOQ
B (53)bank charges 银行手续费 q?oP?cCw
B (54)bank overdraft 银行透支 }{qZ[/JwqN
B (55)bank reconciliation 银行存款调节表 EZy)A$|
B (56)bank statement 银行对账单 l7259Ro~
B (57)bankruptcy 破产 >:S?Mnv6
B (58)basis of apportionment 分摊基础 RO VW s/
B (59)batch 批量 ?'Xj
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B (60)batch costing 分批成本计算 o"Euwh!!
B (61)beta factor B(市场)风险因素 m!4ndO;0vh
B (62)bill 账单 4 \K7xM!
B (63)bill of exchange 汇票 DiScFx|rE
B (64)bill of landing 提单 !M]uL&:
B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据 BNl5!X^{
B (67)bill receivable 应收票据 ]Svt`0|}
B (68)bin card 存货记录卡 z8~NZ;A
B (69)bonus 红利 +p_CN*10H
B (70)book-keeping 薄记 .b&t;4q
B (71)Boston classification 波士顿分类 [vK^Um
B (72)breakeven chart 保本图 _AYK435>N
B (73)breakeven point 保本点 Xy&A~F
B (74)breaking-down time 复位时间 dvx#q5f_S
B (75)budget 预算 WZejp}x
B (76)budget center 预算中心 9ni1f{k
B (77)budget cost allowance 预算成本折让 dA`IEQJL
B (78)budget manual 预算手册 @= Uh',F
B (79)budget period 预算期间 =:,g
B (80)budgetary control 预算控制 }b"yU#`Q\
B (81)budgeted capacity 预算生产能力 qu6D 5t
B (82)burden 制造费用 C12
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B (83)business center 经营中心 eKLZt%=
B (84)business entity 营业个体 9:[ 9v
B (85)business unit 经营单位 S6M}WR^,
B (86)buy-out management 管理性购买产权 Mj?`j_X
B (87)by-product 副产品 $Sx'sA2
C (88)called-up share capital 催缴股本 |=ba9&q
C (89)capacity 生产能力 [z\$?VJspQ
C (90)capacity ratios 生产能力比率 oj<gD
C (91)capital 资本 t!X.|`h
C (92)capital assets pricing model资本资产计价模式 Hqx-~hQO
C (93)capital commitment 承诺资本 hJ? O],4J
C (94)capital employed 已运用的资本 #&k5
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C (95)capital expenditure 资本支出 _pG-qK
C (96)capital expenditureauthorization 资本支出核准 }W8;=$jr
C (97)capital expenditure control 资本支出控制 c )g\/
C (98)capital expenditure proposal资本支出申请 On.{!:"I/
C (99)capital funding planning 资本基金筹集计划 F6|]4H.3Q
C (100)capital gain 资本收益 [Ek7b*
C (101)capital investment appraisal资本投资评估 qkY:3Ozw
C (102)capital maintenance 资本保全 ~P,lz!he_
C (103)capital resource planning 资本资源计划 k FD;i
C (104)capital surplus 资本盈余 'ya{9EdlT
C (105)capital turnover 资本周转率 EGS)b
C (106)card 记录卡 )m)-o4c
C (107)cash 现金 j0aXyLNX
C (108)cash account 现金账户 ]^7@}Ce_
C (109)cash book 现金账薄 wv1iSfW
C (110)cash cow 金牛产品 zxl@(hd
C (111)cash flow 现金流量 3M7/?TMw{6
C (112)cash discounted 现金贴现 uyWunpT
C (113)cash flow budget 现金流量预算 _8J.fT$${
C (114)cash flow statement 现金流量表 $GcqBg-Hi
C (115)cash ledger 现金分类账 6l
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C (116)cash limit 现金限额 p)-^;=<B3
C (117)CCA 现时成本会计 o#Dk&
cH
C (118)center 中心 n;_sG>N
C (119)changeover time 变更时间 pE0Sw}A:9
C (120)chartered entity 特许经济个体 5Ln,{vsv
C (121)cheque 支票 1n8/r}q'H
C (122)cheque register 支票登记薄 U9 s&
C (123)coin analysis 零钱分类 Iyn(?w
C (124)classification 分类 bsli0FJSh'
C (125)clock card 工时卡 yx[/|nZDC4
C (126)code 代码 L`TLgH&?R
C (127)commitment accounting 承诺确认会计
rZ$O?K
C (128)common cost 共同成本 Mfuv0P~
C (129)company limited byguarantee 有限担保责任公司 f'RX6$}\1X
C (130)company limited shares 股份有限公司 'JE`(xD
C (131)competitive position 竞争能力状况 Ic<2QknmP
C (132)concept 概念 ]s'as9s9
C (133)conglomerate 跨行业企业 Ll't>)
C (134)consistency concept 一致性概念 +Kc
C (135)consolidated accounts 合并报表 #zs~," dRv
C (136)consolidation accounting 合并会计 t=iIY`Md%
C (137)consortium 财团 ^{`exCwMx
C (138)contingency plan 应急计划 'H>^2C iM
C (139)contingent liabilities 或有负债 |HQW0
C (140)continuous operation 连续生产 !f[_+CD
C (141)contra 抵消 6d}lw6L
C (142)contract cost 合同成本 9TC,!0U{_.
C (143)contract costing 合同成本计算 _TZRVa_
C (144)contribution 贡献毛益 (?c"$|^J
C (145)contribution centre 贡献中心 vvMT}-!
C (146)contribution chart 贡献图 r l%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2/^3WY1U
C (148)contribution to salesration 贡献毛益对销售比率 C,r;VyW6BI
C (149)control 控制 M%m4i9~!?
C (150)control account 控制帐户 bI1N@=
C (151)control limits 控制限度 /([kh~a
C (152)controllability concept 可控制概念 va@Lz&sAE%
C (153)controllable cost 可控制成本 r#a=@
C (154)conversion cost 加工成本 H1./x6Hr
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 S,UDezxg
C (156)corporate appraisal 公司评估 a1lh-2xX
C (157)corporate planning 公司计划 4D4j7
C (158)corporate social reporting 公司社会报告 CD~.z7,LC
C (159)corporation 股份公司 )ez9"# MH'
C (160)cost 成本 DTL.Bsc-.
C (161)cost account 成本帐户 usF.bkTp
C (162)cost accounting 成本会计 ON(kt3.h
C (163)cost accounting manual 成本手册 F JyT+
C (164)cost accounts calendar 成本报表的日历时间 sO@Tf\d
C (165)cost adjustment 成本调整 Q![@c
C (166)cost allocation 成本分配 Wne@<+mX
C (167)cost apportionment 成本分摊 )SGq[B6@I
C (168)cost attribution 成本归属 rx|pOz,:
C (169)cost audit 成本审计 c^W)07-X5y
C (170)cost behaviour 成本性态
b>ySv
C (171)cost benefit analysis 成本效益分析 > ~O.@|
C (172)cost center 成本中心 gcT%c|.
C (173)cost driver 成本动因