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注会《审计》英语常用词汇 B*-A erdH
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1.audit 审计 uO{'
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2.attestation 鉴证 xE"QX
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3.credibility 可信赖程度 .~C[D
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4.audit of financial statements 财务报表审计 T!ik"YZ@i
5.agreed-upon procedures 执行商定程序 B s {n
6.high levels of assurance 高水平保证 x9qoS)@CM
7.compilation 编制 Y2oN.{IH
8.reliability 可靠性 |EpL~G_
9.relevance 相关性 `9vCl@"IV
10.professional skepticism 职业谨慎
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11.objectivity 客观性 M!#[(:
12. professional competence 专业胜任能力 TPi=!*$&
13.Senior/CPA-in-charge 项目经理 0Vwl\,7z9
14.audit engagement letter 业务约定书 p( 6!7t:
15.recurring audit 连续审计 Y )](jU%o
16.the client 委托人 sI% =G3o=
17.change CPA 更换注册会计师 %AV[vr,
18.the existing CPA 现任注册会计师 _c@k>"_{S
19.the successor CPA 后任注册会计师 WvVf+|Km
20.the preceding CPA前任注册会计师 (q+EP(Q
21.issue the audit report 出具审计报告 UPr8Q^wm
22.expert 专家 [}1+=Ub
23.the board of directors 董事会 ^1jZwP;5eW
24.knowledge of the entity‘ s business 了解被审计单位情况 ]ff5MY 36
25.assess material misstatement risks评估重大错报风险 Dxx`<=&g
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <ZwmXD.VD
27.a general knowledge of —— 初步了解―――的情况 0'nY
28.a more knowledge of—— 进一步了解的情况 H]a@"gO
29.the prior year‘s working papers 以前年度工作底稿 bKb}VP
30.minutes of meeting 会议纪要 wx*)7Y*
31.business risks 经营风险 dl;
32.appropriateness 适当性 O~L/>Ya
33.accounting estimate 会计估计 slRD /
34.management representations 管理层声明 ]R7zvcu&
35.going concern assumption 持续经营假设 X ^\kI1
36.audit plan 审计计划 I7@g,~s
37.significant audit areas 重点审计领域 &LM ^,xx}
38.error 错误
d2=Z=udd
39.fraud舞弊 SBog7An9SI
40.modified or additional procedures 修改或追加审计程序 o?]g
41.misappropriation of assets 侵占资产 !3JYG
42.transactions without substance 虚假交易 ge@ KopZ&
43.unusual pressures 异常压力 =3R5m>6!/
44.the suspected noncompliance 涉嫌存在违法行为 !-<PV
45.materialiy 重要性 ry[NR$L/m
46.exceed the materiality level 超过重要性水平 X{-[
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47.approach the materiality level 接近重要性水平 r[votdFo
48.an acceptably low level 可接受水平 cpe/GvD5]
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 0f]LOg
50.misstatements or omissions 错报或漏报 $=rLs)
51.aggregate 总计 |-!
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52.subsequent events 期后事项 [;*Vm0>t
53.adjust the financial statements 调整财务报表 \UR/tlw+/
54.perform additional audit procedures 实施追加的审计程序 O9Fg_qfuT_
55.audit risk 审计风险 Lr ;PESV
56.detection risk 检查风险 yw{;Qm2\7
57.inappropriate audit opinion 不适当的审计意见 A"W
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58.material misstatement 重大的错报 Ej7>ywlW
59.tolerable misstatement 可容忍错报 dLnu\bSF
60.the acceptable level of detection risk 可接受的检查风险 1}>u Y
61.assessed level of material misstatement risk 重大错报风险的评估水平 W%.ou\GN^t
62.simall business 小规模企业 Btu=MUS
63.accounting system 会计系统 @!MhVNS_<
64.test of control 控制测试 vi-mn)L6#
65.walk-through test 穿行测试 cJQ& #u
66.communication 沟通 :Tu%0="ye
67.flow chart 流程图 @2eV^eO9
68.reperformance of internal control 重新执行 Qk_`IlSd
69.audit evidence 审计证据 ocbNf'W;
70.substantive procedures 实质性程序 6*Y>Y&sea
71.assertions 认定 o7B }~;L
72.esistence 存在 Gi*GFv%xB
73.occurrence 发生 XDM~H
74.completeness 完整性 #'?gMVSk
75.rights and obligations 权利和义务 ;;cPt44s
76.valuation and allocation 计价和分摊 <xpHlLc
77.cutoff 截止 H;(|&Asq>
78.accuracy 准确性 leMcY6
79.classification 分类 <z+b88D
80.inspection 检查 z')zVoW,
81.supervision of counting 监盘 JLZ=$ d
82.observation 观察 <>9zXbI
83.confirmation 函证 @Y8/#6KE
84.computation 计算 K,o@~fj
85.analytical procedures 分析程序 y7x[noGtR
86.vouch 核对 &GetRDr
87.trace 追查 A0hfy|1#L
88.audit sampling 审计抽样 <Z6tRf;B
89.error 误差 |'bRVqJ
90.expected error 预期误差 f} _d`?K
91.population 总体 W<"{d
92.sampling risk 抽样风险 sKLH.@
93.non- sampling risk 非抽样风险 wWU5]v
94.sampling unit 抽样单位 u^{6U(%
95.statistical sampling 统计抽样 FJj #
96.tolerable error 可容忍误差 LtDQgel"
97.the risk of under reliance 信赖不足风险 *[MK
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98.the risk of over reliance 信赖过度风险 Gd08RW
99.the risk of incorrect rejection 误拒风险 FID4@--
100. the risk of incorrect acceptance 误受风险 !R/-|Kjy
101.working trial balance 试算平衡表 Ad@Odx=o*R
102.index and cross-referencing 索引和交叉索引 =cN!h"C[
103.cash receipt 现金收入 }Cy
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104.cash disbursement 现金支出 ju= +!nGUa
105.bank statement 银行对账单 _\y%u_W
106.bank reconciliation 银行存款余额调节表 Q:#Kt@W
107.balance sheet date 资产负债表日 &D[pX|!
108.net realizable value 可变现净值 ,& ^vc_}
109.storeroom 仓库 %}*0l8y
110.sale invoice 销售发票 #ErIot
111.price list 价目表 DIU9Le
112.positive confirmation request 积极式询证函 sivd@7r\Fa
113.negative confirmation request 消极式询证函 ;C+g)BW
114.purchase requisition 请购单 $)fybnY
115.receiving report 验收报告 m@_m"1_;
116.gross margin 毛利 e~wJO~
117.manufacturing overhead 制造费用 @/m|T]'8
118.material requisition 领料单 +z
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119.inventory-taking 存货盘点 ps*dO
120.bond certificate 债券 b35Z1sfD
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121.stock certificate 股票 A,2dK}\>
122.audit report 审计报告 /W,K% s]
123.entity 被审计单位 C;3>q*Am4
124.addressee of the audit report 审计报告的收件人 MGmUgc
125.unqualified opinion 无保留意见 5}/TB_W7j
126.qualified opinion 保留意见 TBz
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127.disclaimer of opinion 无法表示意见 (Wm4JmX%
128.adverse opinion 否定意见 >,JA=s
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A (1)ABC 作业基础成本计算 rkW2_UTZE
A (2)absorbed overhead 已吸收制造费用 :gNTQZR
A (3)absorption costing 吸收成本计算 8] BOq:
A (4)account 账户,报表 a V4p0s6ZZ
A (5)accounting postulate 会计假设 f~3_Rv!
A (6)accounting series release 会计公告文件 0K&\5xXM
A (7)accounting valuation 会计计价 NNt,J;
A (8)account sale 承销清单 N~%F/`Z<+
A (9)accountability concept 经营责任概念 RQ1`k,R=
A (10)accountancy 会计职业 e[lRY>Pe5
A (11)accountant 会计师 $6c8<!B_
A (12)accounting 会计 /
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A (13)agency cost 代理成本 @?w8XHEa|
A (14)accounting bases 会计基础 a^*@j:[
A (15)accounting manual 会计手册 e (^\0 =u<
A (16)accounting period 会计期间 f8DF>]WW
A (17)accounting policies 会计方针 osJ;"B36
A (18)accounting rate of return 会计报酬率 F_Q?0 Do0'
A (19)accounting reference date 会计参照日 c==` r
C
A (20)accounting reference period 会计参照期间 l&z)Q/>?pZ
A (21)accrual concept 应计概念 Nz,8NM]
A (22)accrual expenses 应计费用 WaVP+Ap
A (23)acid test ration 速动比率(酸性测试比率) }/%(7Ff{
A (24)acquisition 购置 "SuBtoK
A (25)acquisition accounting 收购会计 zlh}8Es
A (26)activity based accounting 作业基础成本计算 Y2DR
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A (27)adjusting events 调整事项 4I>I
A (28)administrative expenses 行政管理费 \gh`PS-B
A (29)advice note 发货通知 WCbv5)uTUs
A (30)amortization 摊销 3zO'=gwJ
A (31)analytical review 分析性检查 $?l?
A (32)annual equivalent cost 年度等量成本法 FZM9aA
A (33)annual report and accounts 年度报告和报表 fR>(b?C
A (34)appraisal cost 检验成本 E47U &xL
A (35)appropriation account 盈余分配账户 0;Y|Ua[G+~
A (36)articles of association 公司章程细则 *{]9e\DF
A (37)assets 资产 V}l>p?
A (38)assets cover 资产保障 QY,.|
A (39)asset value per share 每股资产价值 HR85!S`
A (40)associated company 联营公司 UGy~Ecv
A (41)attainable standard 可达标准 EHT5Gf
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A (42)attributable profit 可归属利润 rNL*(PN}lO
A (43)audit 审计 ELp @/c=Wr
A (44)audit report 审计报告 mCtuR*z_
A (45)auditing standards 审计准则 QD0upYG
A (46)authorized share capital 额定股本 Z6}B}5@y
A (47)available hours 可用小时 [~;#]az
A (48)avoidable costs 可避免成本 cS98%@DR
B (49)back-to-back loan 易币贷款 6#+&_#9
B (50)backflush accounting 倒退成本计算 Rx$5#K!%M
B (51)bad debts 坏帐 T4`.rnzyRb
B (52)bad debts ratio 坏帐比率 6g*B=d(j
B (53)bank charges 银行手续费 yfS`g-j{~
B (54)bank overdraft 银行透支 C:n55BE9
B (55)bank reconciliation 银行存款调节表 y ?FKou'
B (56)bank statement 银行对账单 3A_7R-sQ
B (57)bankruptcy 破产 R qS2Qo]
B (58)basis of apportionment 分摊基础 xf8C$|,
B (59)batch 批量 Aw)='&;^z
B (60)batch costing 分批成本计算 E3#}:6m
B (61)beta factor B(市场)风险因素 .c'EXuI7),
B (62)bill 账单 (m[]
A&u
B (63)bill of exchange 汇票 &|7pu=
B (64)bill of landing 提单 NTk"W!<Cl2
B (65)bill of materials 用料预计单 n&=3Knbd@d
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 (5%OAjW
B (68)bin card 存货记录卡 &eQF[8 ,
B (69)bonus 红利 )TxAhaz+
B (70)book-keeping 薄记 >dol
B (71)Boston classification 波士顿分类 F/[vg
B (72)breakeven chart 保本图 7p&%0'BO1z
B (73)breakeven point 保本点 }O<u
B (74)breaking-down time 复位时间 />(e.)f
B (75)budget 预算 m!s/L,iJJ
B (76)budget center 预算中心 sm-RpZ&|
B (77)budget cost allowance 预算成本折让 rrei6$H&
B (78)budget manual 预算手册 f)\ =LV
B (79)budget period 预算期间 F8km8lPQl
B (80)budgetary control 预算控制 \?-`?QPux
B (81)budgeted capacity 预算生产能力 |1H"ya
B (82)burden 制造费用 le?hCPHkp
B (83)business center 经营中心 2HBYReQ
B (84)business entity 营业个体 \$ L2xd
B (85)business unit 经营单位 -A>1L@N
B (86)buy-out management 管理性购买产权 fr8:L!9
B (87)by-product 副产品 K
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C (88)called-up share capital 催缴股本 s5>=!yX
C (89)capacity 生产能力 WRQJ6B
C (90)capacity ratios 生产能力比率 }tT"vCu
C (91)capital 资本 ba^cw}5
C (92)capital assets pricing model资本资产计价模式 m/sAYF"
C (93)capital commitment 承诺资本 oJy ]n9
C (94)capital employed 已运用的资本 I ;N)jj`b
C (95)capital expenditure 资本支出 {w.rcObIw+
C (96)capital expenditureauthorization 资本支出核准 [)|P-x-<
C (97)capital expenditure control 资本支出控制 ~HD:Y7
C (98)capital expenditure proposal资本支出申请 K'~wlO@O
C (99)capital funding planning 资本基金筹集计划 A/Kw"l>
C (100)capital gain 资本收益 U@dztX@u
C (101)capital investment appraisal资本投资评估 *4Cq,o`o>
C (102)capital maintenance 资本保全 8 ~.|^no
C (103)capital resource planning 资本资源计划 ;JMd(\+-
C (104)capital surplus 资本盈余 jQOY \1SR
C (105)capital turnover 资本周转率 @a)
x^d
C (106)card 记录卡 %zQME6WELz
C (107)cash 现金 r'M|mQ$s>
C (108)cash account 现金账户 /j!?qID
C (109)cash book 现金账薄 .w^M?}dx
C (110)cash cow 金牛产品 {~ ZSqd
C (111)cash flow 现金流量 `6`NuZ*6g
C (112)cash discounted 现金贴现 VZ{aET!
C (113)cash flow budget 现金流量预算
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C (114)cash flow statement 现金流量表 ^EE3E'
C (115)cash ledger 现金分类账 uBw1Xud[YI
C (116)cash limit 现金限额 <#JJS}TLk
C (117)CCA 现时成本会计 ?"\`u;
C (118)center 中心 =1fO"|L
C (119)changeover time 变更时间 *yOpMxE
C (120)chartered entity 特许经济个体 O.CRF-`t
C (121)cheque 支票 K~OfC
C (122)cheque register 支票登记薄 ,Khhu%$
C (123)coin analysis 零钱分类 $A)i}M;uK
C (124)classification 分类 |U%S<X
C (125)clock card 工时卡 .|$6Pi%!
C (126)code 代码 h|"98PI
C (127)commitment accounting 承诺确认会计 #>dfP"}&,
C (128)common cost 共同成本 'WkDpa
C (129)company limited byguarantee 有限担保责任公司 :)X?ML?
C (130)company limited shares 股份有限公司 f
sAgXv
C (131)competitive position 竞争能力状况 :Eq=wbAw
C (132)concept 概念 Ha9A5Ao}0
C (133)conglomerate 跨行业企业 1iEZ9J?
C (134)consistency concept 一致性概念 nJ |O,*`O
C (135)consolidated accounts 合并报表 tpj({
C (136)consolidation accounting 合并会计 $w`QQ^\
C (137)consortium 财团 S',
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C (138)contingency plan 应急计划 S/
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C (139)contingent liabilities 或有负债 7$x~}*u
C (140)continuous operation 连续生产 q}*"0r
C (141)contra 抵消 O79;tA<k
C (142)contract cost 合同成本 1[o] u:m9U
C (143)contract costing 合同成本计算 B)J.(k`p
C (144)contribution 贡献毛益 ivsp):W
C (145)contribution centre 贡献中心 !fr /WxJ
C (146)contribution chart 贡献图 O=
PFr"
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 nw[DI%Tp
C (148)contribution to salesration 贡献毛益对销售比率 aW]!$
C (149)control 控制 EU.vw0}u8
C (150)control account 控制帐户 Z W`
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C (151)control limits 控制限度 `W< 7.
C (152)controllability concept 可控制概念 GJW+'-f
C (153)controllable cost 可控制成本 6*%3O=*
C (154)conversion cost 加工成本 -q\5)nY
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 QPjmIO
C (156)corporate appraisal 公司评估 gBz$RfyF
C (157)corporate planning 公司计划 bs$x%CR
C (158)corporate social reporting 公司社会报告 rMAH YH9
C (159)corporation 股份公司 3UgusH
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C (160)cost 成本 pe=Ou0
C (161)cost account 成本帐户 &hWLG<IE
C (162)cost accounting 成本会计 JCZ"#8M3
C (163)cost accounting manual 成本手册 VQF!|*#
C (164)cost accounts calendar 成本报表的日历时间 6z@OGExmd#
C (165)cost adjustment 成本调整 /*s:ehj
C (166)cost allocation 成本分配 4a]m=]Hm
C (167)cost apportionment 成本分摊 P]gksts9f.
C (168)cost attribution 成本归属 4mSL*1j
C (169)cost audit 成本审计 +hL+3`TD#H
C (170)cost behaviour 成本性态 2P`QS@v0a=
C (171)cost benefit analysis 成本效益分析 c'?4*O
C (172)cost center 成本中心 4Z>hP]7
C (173)cost driver 成本动因