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注会《审计》英语常用词汇 '}h[*IB}5
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1.audit 审计 TUzpln
2.attestation 鉴证 v`8dRVN
3.credibility 可信赖程度 Uv'.]#H<
4.audit of financial statements 财务报表审计 J@'}lG
5.agreed-upon procedures 执行商定程序 13(JW
6.high levels of assurance 高水平保证 /]4[b!OTJ
7.compilation 编制 f.rc~UI?
8.reliability 可靠性 }wzU<(Rx
9.relevance 相关性 7Wub@Mp
10.professional skepticism 职业谨慎 KA1Z{7UK%
11.objectivity 客观性 ;,GE!9HW
12. professional competence 专业胜任能力 5at\!17TY
13.Senior/CPA-in-charge 项目经理 X?5M)MP+I
14.audit engagement letter 业务约定书 !Tuc#yFw
15.recurring audit 连续审计 _KVge)j
16.the client 委托人 odAeBQy
17.change CPA 更换注册会计师 %9hz
z5#
18.the existing CPA 现任注册会计师 aLapb5VV
19.the successor CPA 后任注册会计师 P_)h8-!+ $
20.the preceding CPA前任注册会计师 J8w#J
21.issue the audit report 出具审计报告 OpeK-K
22.expert 专家 Bgs3sM9
23.the board of directors 董事会 8;>vgD
24.knowledge of the entity‘ s business 了解被审计单位情况 xe5|pBT
25.assess material misstatement risks评估重大错报风险 :{NvBxc[
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 wlr/zquAE9
27.a general knowledge of —— 初步了解―――的情况 @WVpDhG
28.a more knowledge of—— 进一步了解的情况 z;`o>Ja2
29.the prior year‘s working papers 以前年度工作底稿 En%PIkxeR
30.minutes of meeting 会议纪要 v~i/e+.h>y
31.business risks 经营风险 ~ldqg2c
32.appropriateness 适当性 A9^t
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33.accounting estimate 会计估计 ><9E^ k0.
34.management representations 管理层声明 .}
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35.going concern assumption 持续经营假设 \5.36Se
36.audit plan 审计计划 6c-y<J+&s
37.significant audit areas 重点审计领域 3 "fBp
38.error 错误 iW\cLp "
39.fraud舞弊 ta\AiHm
40.modified or additional procedures 修改或追加审计程序 o#Q0J17i?
41.misappropriation of assets 侵占资产 a&b75.-
42.transactions without substance 虚假交易 _IiT
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43.unusual pressures 异常压力 9fR`un)f}
44.the suspected noncompliance 涉嫌存在违法行为 D4WvRxki
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 p<IMWe'tP
47.approach the materiality level 接近重要性水平 ]H8,}
48.an acceptably low level 可接受水平 )Cl!, m)~
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 f,{O%*PUA
50.misstatements or omissions 错报或漏报 ``bIqY
51.aggregate 总计
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52.subsequent events 期后事项 m":lKXpQ
53.adjust the financial statements 调整财务报表 luD.3&0n
54.perform additional audit procedures 实施追加的审计程序 0 =#)-n
55.audit risk 审计风险 Ng=XH"ce~
56.detection risk 检查风险 4L}i`)CmB
57.inappropriate audit opinion 不适当的审计意见 A?I/[zkc
58.material misstatement 重大的错报 }nNZp
59.tolerable misstatement 可容忍错报 K4938
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60.the acceptable level of detection risk 可接受的检查风险 8,Iil:w
61.assessed level of material misstatement risk 重大错报风险的评估水平 92g#QZs&W
62.simall business 小规模企业 rMkoE7n
63.accounting system 会计系统 Bu4J8eLx
64.test of control 控制测试 ;`<uo
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65.walk-through test 穿行测试 F&?&8.
66.communication 沟通 .9X, )^D
67.flow chart 流程图 kc#<Gr&Z&
68.reperformance of internal control 重新执行 Cz@[l=-T7
69.audit evidence 审计证据 9Qja|;
70.substantive procedures 实质性程序 lt 74`9,f
71.assertions 认定 ge*(w{|x
72.esistence 存在 Z9rmlVU6!
73.occurrence 发生 ?`R;ZT)U-
74.completeness 完整性 8!87p?Mz
75.rights and obligations 权利和义务 CSF-2lSG
76.valuation and allocation 计价和分摊 LliOhr4
77.cutoff 截止
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78.accuracy 准确性 +dd\_\
79.classification 分类 os/_ObPiX
80.inspection 检查 x>MrB
81.supervision of counting 监盘 `uL^!-
82.observation 观察 t#
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83.confirmation 函证 w\wS?E4G
84.computation 计算 E#'JYz@
85.analytical procedures 分析程序 ^id9_RU
86.vouch 核对 -58
87.trace 追查 V'[Lqe,y
88.audit sampling 审计抽样 SymBb}5
89.error 误差 @ 63Uk2{W>
90.expected error 预期误差 g *}M;"
91.population 总体 C>\0
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92.sampling risk 抽样风险 .~J}80a/
93.non- sampling risk 非抽样风险 x
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94.sampling unit 抽样单位 #NU;$&
95.statistical sampling 统计抽样 o/Z
96.tolerable error 可容忍误差 J,@SSmJ`
97.the risk of under reliance 信赖不足风险 05_aL` &eb
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 W$_}lE$
100. the risk of incorrect acceptance 误受风险 )*!"6d)^
101.working trial balance 试算平衡表 ID+o6/V8
102.index and cross-referencing 索引和交叉索引 NCm>iEeY
103.cash receipt 现金收入 a%R'x]
104.cash disbursement 现金支出 <_X`D4g]XO
105.bank statement 银行对账单 3Yu1ZuIR
106.bank reconciliation 银行存款余额调节表 ~fL:pVp
107.balance sheet date 资产负债表日 cWG>w6FI
108.net realizable value 可变现净值 C*O648yz[
109.storeroom 仓库 /W4F(3oM
110.sale invoice 销售发票 or2BG&W
111.price list 价目表 |^z?(?w
112.positive confirmation request 积极式询证函 +n#(QOz
113.negative confirmation request 消极式询证函 CUz1q*):
114.purchase requisition 请购单 $nX4!X
115.receiving report 验收报告 a~#MMl
116.gross margin 毛利 <A% }
117.manufacturing overhead 制造费用 ldEZ _g^
118.material requisition 领料单 +C`h*%BW
119.inventory-taking 存货盘点 ?9jl8r>
120.bond certificate 债券 g.3 .
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121.stock certificate 股票 EbTjBq
122.audit report 审计报告 aI8k:FK"
123.entity 被审计单位 Z' cQ<
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124.addressee of the audit report 审计报告的收件人 wD(1Sr5n
125.unqualified opinion 无保留意见 Ml)0z&jQX
126.qualified opinion 保留意见 l5?fF6#j
127.disclaimer of opinion 无法表示意见 G8Hj<3`
128.adverse opinion 否定意见 r3~~4Q4XI>
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A (1)ABC 作业基础成本计算 h( lkC[a&
A (2)absorbed overhead 已吸收制造费用 6Xu^cbD
A (3)absorption costing 吸收成本计算 [=Qv?am
A (4)account 账户,报表 B.:DW3
A (5)accounting postulate 会计假设 =_(i#}"A
A (6)accounting series release 会计公告文件 )HLe8:PG~
A (7)accounting valuation 会计计价 N*d
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A (8)account sale 承销清单 hYm$Sx(=
A (9)accountability concept 经营责任概念 &.1F\/]k
A (10)accountancy 会计职业 ,
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A (11)accountant 会计师 >0#WkmRY
A (12)accounting 会计 irqNnnMGEa
A (13)agency cost 代理成本 j/I^
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A (14)accounting bases 会计基础 z5~{WAAI
A (15)accounting manual 会计手册 FbvwzZ
A (16)accounting period 会计期间 %cy]dEL7
A (17)accounting policies 会计方针 K|"97{*|2
A (18)accounting rate of return 会计报酬率 /jBjqE;_
A (19)accounting reference date 会计参照日 #Y)Gos
A (20)accounting reference period 会计参照期间 8H0d4~Wg
A (21)accrual concept 应计概念 BU\P5uB!V
A (22)accrual expenses 应计费用 )s @}|`
A (23)acid test ration 速动比率(酸性测试比率) 6[q<%wA
A (24)acquisition 购置 >]6inS9
A (25)acquisition accounting 收购会计 0RaE!4)!;
A (26)activity based accounting 作业基础成本计算 C~C}b
A (27)adjusting events 调整事项 u!NY@$Wc
A (28)administrative expenses 行政管理费 I/whpOg
A (29)advice note 发货通知 T#L/HD
A (30)amortization 摊销 a}oFL%=?
A (31)analytical review 分析性检查 RTHe#`t
A (32)annual equivalent cost 年度等量成本法 u9 LP=g
A (33)annual report and accounts 年度报告和报表 + -
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A (34)appraisal cost 检验成本 :n1^Xw0q
A (35)appropriation account 盈余分配账户 %RlG~a
A (36)articles of association 公司章程细则 wHGiN9A+
A (37)assets 资产 F*&A=@/3
A (38)assets cover 资产保障 /h/f
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A (39)asset value per share 每股资产价值 3['aK|qk.
A (40)associated company 联营公司 NGA8JV/U
A (41)attainable standard 可达标准 -\Y"MwIED
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A (42)attributable profit 可归属利润 %/b3G*$W
A (43)audit 审计 2WKYf0t
A (44)audit report 审计报告 *aE/\b
A (45)auditing standards 审计准则 ba=-F4?
A (46)authorized share capital 额定股本 M qy5>f)
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 v()
wngn
B (49)back-to-back loan 易币贷款 AFd3_>h
B (50)backflush accounting 倒退成本计算 b^SQCX+P
B (51)bad debts 坏帐
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B (52)bad debts ratio 坏帐比率
pS1f y]
B (53)bank charges 银行手续费 .@#GNZe
B (54)bank overdraft 银行透支 Ro&s\T+d
B (55)bank reconciliation 银行存款调节表 xJ/<G$LNJ0
B (56)bank statement 银行对账单 x.=Np\#\G-
B (57)bankruptcy 破产 m)5,ut/
B (58)basis of apportionment 分摊基础 {8'f>YP
B (59)batch 批量 ||M;[-JoJ
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 <ptskbu
B (62)bill 账单 br@GnjG
B (63)bill of exchange 汇票 a>3#z2#
B (64)bill of landing 提单 h KZ<PwBi
B (65)bill of materials 用料预计单 F\!Va
B (66)bill payable 应付票据 )oEHE7 y
B (67)bill receivable 应收票据 K?M{=
$N
B (68)bin card 存货记录卡 j|Q*L<J
B (69)bonus 红利 hJkP_(+J\
B (70)book-keeping 薄记 \!+sL JP
B (71)Boston classification 波士顿分类 sZ-A~X@g
B (72)breakeven chart 保本图 [?dsS$Y3
B (73)breakeven point 保本点 29W~<E8K-
B (74)breaking-down time 复位时间 |)"`v'8>
B (75)budget 预算 oxs0)B
B (76)budget center 预算中心 'U9l
B (77)budget cost allowance 预算成本折让 7P&O{tl(
B (78)budget manual 预算手册 T#HW{3
B (79)budget period 预算期间 {LwV&u(
B (80)budgetary control 预算控制 EWI2qaSnO
B (81)budgeted capacity 预算生产能力 EWcqMD]4u
B (82)burden 制造费用 4,nUCT
B (83)business center 经营中心 TSgfIE|
B (84)business entity 营业个体 ~9[^abz
B (85)business unit 经营单位 anM]khs?
B (86)buy-out management 管理性购买产权 td}%reH
B (87)by-product 副产品 _LVi}mM
C (88)called-up share capital 催缴股本 TzPG(f
C (89)capacity 生产能力 NC
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C (90)capacity ratios 生产能力比率 Ng1{NI+S
C (91)capital 资本 2 Nr
*
C (92)capital assets pricing model资本资产计价模式 IB'gY0*
C (93)capital commitment 承诺资本 E41ay:duAl
C (94)capital employed 已运用的资本 iS
iez'
C (95)capital expenditure 资本支出 l\Q--
C (96)capital expenditureauthorization 资本支出核准 #i t)
C (97)capital expenditure control 资本支出控制 u\&F`esQ2
C (98)capital expenditure proposal资本支出申请 C(4r>TNm
C (99)capital funding planning 资本基金筹集计划 ,aA%,C.0U
C (100)capital gain 资本收益 :1O49g3R
C (101)capital investment appraisal资本投资评估 `$fKS24u
C (102)capital maintenance 资本保全 1N3qMm^
C (103)capital resource planning 资本资源计划 w=|"{-ijo
C (104)capital surplus 资本盈余 ;5ANw"Dq
C (105)capital turnover 资本周转率 lRy^Wp
C (106)card 记录卡 sI&|qK-(
C (107)cash 现金 AW6 "1(D
C (108)cash account 现金账户 3Z taj^v
C (109)cash book 现金账薄 I
P#?$X
C (110)cash cow 金牛产品 "8BZj;yS
C (111)cash flow 现金流量 x_X%|f
C (112)cash discounted 现金贴现 km 0LLYG
C (113)cash flow budget 现金流量预算 wjRv=[
C (114)cash flow statement 现金流量表 [v,Y-}wQ)
C (115)cash ledger 现金分类账 .huk>
C (116)cash limit 现金限额 #9's^}i
C (117)CCA 现时成本会计 (**k4c,
C (118)center 中心 }$5e!t_K
C (119)changeover time 变更时间 8|U-{"!O?
C (120)chartered entity 特许经济个体 Z(~v{c %<
C (121)cheque 支票 dXBXV>rbB
C (122)cheque register 支票登记薄
M%aA1!@/
C (123)coin analysis 零钱分类 EN\
uX!
C (124)classification 分类 40M/Gu:
C (125)clock card 工时卡 gO9\pI2
C (126)code 代码 s|q]11r+H
C (127)commitment accounting 承诺确认会计 vz87]InI
C (128)common cost 共同成本 #
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C (129)company limited byguarantee 有限担保责任公司 1OwVb
C (130)company limited shares 股份有限公司 5GHW~q!Zo\
C (131)competitive position 竞争能力状况 =Z
t7}V
C (132)concept 概念 xGBp+j1H
C (133)conglomerate 跨行业企业 $+%eLx*
C (134)consistency concept 一致性概念 ZD`
9Ez)5
C (135)consolidated accounts 合并报表 m})EYs1
C (136)consolidation accounting 合并会计 *~b}]M700
C (137)consortium 财团
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C (138)contingency plan 应急计划 a6/$}lCq
C (139)contingent liabilities 或有负债 KhWt9
=9
C (140)continuous operation 连续生产 IXJ6w:E
C (141)contra 抵消 :krdG%r
C (142)contract cost 合同成本 b-Uy&+:X*d
C (143)contract costing 合同成本计算 V=+wsc
C (144)contribution 贡献毛益 v;_k*y[VV$
C (145)contribution centre 贡献中心 BT3X7Cx
C (146)contribution chart 贡献图 |PY*"Ul
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 1P
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C (148)contribution to salesration 贡献毛益对销售比率 Eg/=VBtc
C (149)control 控制 XW2{I.:in>
C (150)control account 控制帐户 ;bh[TmQTJ
C (151)control limits 控制限度 xUw)mUn@N
C (152)controllability concept 可控制概念 %
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C (153)controllable cost 可控制成本 q'zV9
C (154)conversion cost 加工成本 y(2FaTjM
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ndB [f
C (156)corporate appraisal 公司评估 FKVf_Ncf%
C (157)corporate planning 公司计划 4^>FN"Ve`B
C (158)corporate social reporting 公司社会报告 nN|1cJ'.Fk
C (159)corporation 股份公司 y wf@G;
fK
C (160)cost 成本 iAd3w 6
C (161)cost account 成本帐户 Lfj]Y~*z
C (162)cost accounting 成本会计 Rv^
\o
C (163)cost accounting manual 成本手册 #1#?k
C (164)cost accounts calendar 成本报表的日历时间 9U=~t%qW$
C (165)cost adjustment 成本调整 u,f$cR
C (166)cost allocation 成本分配 5Y}=,v*h}
C (167)cost apportionment 成本分摊 ]
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C (168)cost attribution 成本归属 r'/H3
C (169)cost audit 成本审计 dK^WZQ
C (170)cost behaviour 成本性态 0DIXd*oj &
C (171)cost benefit analysis 成本效益分析 "^3pP(8;~
C (172)cost center 成本中心 ]u(EEsG/
C (173)cost driver 成本动因