9<Pg2#*N0
W22S/s
注会《审计》英语常用词汇 =0cTct6
\
*?m)VvR>|
,XT,t[w
1.audit 审计 JQM_96\
2.attestation 鉴证 "
|3I|#s
3.credibility 可信赖程度 UXct+l
4.audit of financial statements 财务报表审计 UdO8KD#r3
5.agreed-upon procedures 执行商定程序 d7V/#34
6.high levels of assurance 高水平保证 OWvblEBF
7.compilation 编制 oZ%uq78#[%
8.reliability 可靠性 UPfE\KN+p#
9.relevance 相关性 "^4*,41U
10.professional skepticism 职业谨慎 %p}vX9U')
11.objectivity 客观性 MJ:c";KCq0
12. professional competence 专业胜任能力 @8W@I|
13.Senior/CPA-in-charge 项目经理 qR@
ESJ_
14.audit engagement letter 业务约定书 Dge#e
15.recurring audit 连续审计 NN4Z:6W5
16.the client 委托人 HkD.W6A3
17.change CPA 更换注册会计师 e4YfJd
18.the existing CPA 现任注册会计师 tb&?BCp
19.the successor CPA 后任注册会计师 d'_q9uf'
20.the preceding CPA前任注册会计师 pf8'xdExH)
21.issue the audit report 出具审计报告 Gld~GyB\k
22.expert 专家 ,Q"'q0hM=
23.the board of directors 董事会 \Tz|COG5h\
24.knowledge of the entity‘ s business 了解被审计单位情况 ='"Yj
25.assess material misstatement risks评估重大错报风险 p\[!=ZXFr\
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 N]W*ei
27.a general knowledge of —— 初步了解―――的情况 Mq91HmC(@
28.a more knowledge of—— 进一步了解的情况 s\d3u`G
29.the prior year‘s working papers 以前年度工作底稿 Gpu[<Z4
30.minutes of meeting 会议纪要 VD.TosVeWo
31.business risks 经营风险 ^(;x-d3
32.appropriateness 适当性 t!\aDkxo %
33.accounting estimate 会计估计 |<{SSA
34.management representations 管理层声明 "(mJupI
35.going concern assumption 持续经营假设 .<t {saToU
36.audit plan 审计计划 :j]6vp6
37.significant audit areas 重点审计领域 0/QDfA?
38.error 错误 1EV bGe%b
39.fraud舞弊 +`F(wk["m
40.modified or additional procedures 修改或追加审计程序 8O^x~[sQ
41.misappropriation of assets 侵占资产 Be{@ L
42.transactions without substance 虚假交易 "==
c
43.unusual pressures 异常压力 _f!ko<52
44.the suspected noncompliance 涉嫌存在违法行为 g=td*S
45.materialiy 重要性 =o(}=T>:"
46.exceed the materiality level 超过重要性水平 t]&.'n,
47.approach the materiality level 接近重要性水平 0Jv6?7]LKa
48.an acceptably low level 可接受水平 s4Ja y!A
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 ?h `,@~6u
50.misstatements or omissions 错报或漏报 'wPX.h?
51.aggregate 总计 JlSqTfA
52.subsequent events 期后事项 G4i%/_JU
53.adjust the financial statements 调整财务报表 7Ydqg&
54.perform additional audit procedures 实施追加的审计程序 ?Z|y-4 &>
55.audit risk 审计风险 *l d)nH{
56.detection risk 检查风险 Ps0Cc _
57.inappropriate audit opinion 不适当的审计意见 vT5GUO{5
58.material misstatement 重大的错报 ywm"{ U?8
59.tolerable misstatement 可容忍错报 K14.!m
60.the acceptable level of detection risk 可接受的检查风险 nIH(2j
61.assessed level of material misstatement risk 重大错报风险的评估水平 U$D:gZ
62.simall business 小规模企业 og$dv
23
63.accounting system 会计系统 v_5O*F7)
64.test of control 控制测试 t_^cqEr
65.walk-through test 穿行测试 Rs<S}oeLn
66.communication 沟通 -~.+3rcZ]
67.flow chart 流程图 1N),k5I
68.reperformance of internal control 重新执行 ${Lrj}93
69.audit evidence 审计证据 tLJ 7tnB
70.substantive procedures 实质性程序 BSS4}qyS
71.assertions 认定 bIT[\Q
72.esistence 存在 k&yBB%g
73.occurrence 发生 ]UOzz1
74.completeness 完整性 fwtsr>SV
75.rights and obligations 权利和义务 [GyPwb
-
76.valuation and allocation 计价和分摊 >o"s1*
{
77.cutoff 截止 U-?r>K2
78.accuracy 准确性 {(-TWh7V
79.classification 分类 S%p,.0_
80.inspection 检查 )cN=/i
81.supervision of counting 监盘 \.P'8As
82.observation 观察 t2ui9:g4j
83.confirmation 函证 }2y"F@{T
84.computation 计算 Z1H
85.analytical procedures 分析程序 9MRe?
86.vouch 核对 ~O;?;
@
87.trace 追查 !H^R_GC
88.audit sampling 审计抽样 "gpfD-BX
89.error 误差 "=f,4Zbj
90.expected error 预期误差 4>=Y@
z
91.population 总体 n-9X<t|*?a
92.sampling risk 抽样风险 .:['&; k
93.non- sampling risk 非抽样风险 @ceL9#:uc
94.sampling unit 抽样单位 Iq;a!Lya-
95.statistical sampling 统计抽样 bxz6
>>
96.tolerable error 可容忍误差 S r7EcT-
97.the risk of under reliance 信赖不足风险 0J )VEMC
98.the risk of over reliance 信赖过度风险 [:Odb?+ `F
99.the risk of incorrect rejection 误拒风险 My9fbT
100. the risk of incorrect acceptance 误受风险 ;hDIoSz
101.working trial balance 试算平衡表 NLWj5K)1P
102.index and cross-referencing 索引和交叉索引 9&c *%mm
103.cash receipt 现金收入 @(st![i
+
104.cash disbursement 现金支出 MM+nE_9lV
105.bank statement 银行对账单 z81`Lhg6
106.bank reconciliation 银行存款余额调节表 4p
u>f.
107.balance sheet date 资产负债表日 <CP't[
108.net realizable value 可变现净值 9NC6q-2
109.storeroom 仓库 jK=-L#hz
110.sale invoice 销售发票 ~i@Z4tj7
111.price list 价目表 `4]-B@
7_
112.positive confirmation request 积极式询证函 VN4H+9E
113.negative confirmation request 消极式询证函 7 ( /
114.purchase requisition 请购单 N'5!4JUI
115.receiving report 验收报告 Vzrp9&loY
116.gross margin 毛利 `WU"*HqW
117.manufacturing overhead 制造费用 X15e~;&
118.material requisition 领料单 ?6^KY+ 5`C
119.inventory-taking 存货盘点 bO{wQ1)Z_
120.bond certificate 债券 .!Q[kn0a
121.stock certificate 股票 k3"Y!Uha:
122.audit report 审计报告 8>^O]5Wo`X
123.entity 被审计单位 u-Ip *1/wp
124.addressee of the audit report 审计报告的收件人 == i?lbj
125.unqualified opinion 无保留意见 'v3>"b
126.qualified opinion 保留意见 wvSaq+N
127.disclaimer of opinion 无法表示意见 |
\JB/x
128.adverse opinion 否定意见 Yg7C"3;Vt
FU~:9EEx
A (1)ABC 作业基础成本计算 zwX1&rN
A (2)absorbed overhead 已吸收制造费用 h
z+x)M`Y
A (3)absorption costing 吸收成本计算 Hb *&&
A (4)account 账户,报表 +l$BUX
A (5)accounting postulate 会计假设 ,}#l0BY
A (6)accounting series release 会计公告文件 [^-DFq5@
A (7)accounting valuation 会计计价 ddjaM/.E
A (8)account sale 承销清单 Qjh @oWT
A (9)accountability concept 经营责任概念 RnkrI~x
A (10)accountancy 会计职业 {#1}YGpiVM
A (11)accountant 会计师 O7RW*V:G@
A (12)accounting 会计 $'VFb=?XrK
A (13)agency cost 代理成本 1~q|
%"J
A (14)accounting bases 会计基础 *e05{C:kS
A (15)accounting manual 会计手册 -5yEd>Z
A (16)accounting period 会计期间 Y;XEC;PXD
A (17)accounting policies 会计方针 fL&bN[XA"$
A (18)accounting rate of return 会计报酬率 %,*{hhfu
A (19)accounting reference date 会计参照日 h|1 /Q
(
A (20)accounting reference period 会计参照期间 5Y97?n+6
A (21)accrual concept 应计概念 :>g*!hpb
A (22)accrual expenses 应计费用 `=3:*.T*
A (23)acid test ration 速动比率(酸性测试比率) ',p`B-dw
A (24)acquisition 购置 }%9A+w}o
A (25)acquisition accounting 收购会计 !_gHIJiq}
A (26)activity based accounting 作业基础成本计算 H6XlSj
A (27)adjusting events 调整事项 =sW(2Im
A (28)administrative expenses 行政管理费 wGf SVA-q\
A (29)advice note 发货通知 vN%SN>=L<
A (30)amortization 摊销 mMvt#+O
A (31)analytical review 分析性检查 5)GO
A (32)annual equivalent cost 年度等量成本法 anTS8b
A (33)annual report and accounts 年度报告和报表 u>.qhtm[
A (34)appraisal cost 检验成本 @
zE>n
A (35)appropriation account 盈余分配账户 0xM\+R~,
A (36)articles of association 公司章程细则 AA
um1xl
A (37)assets 资产 bEE'50D
A (38)assets cover 资产保障 /K9Tn
A (39)asset value per share 每股资产价值 0)'^vJe
A (40)associated company 联营公司 3X&}{M:Qo
A (41)attainable standard 可达标准 &pD6Qq
{
-P<e-V%<
A (42)attributable profit 可归属利润 Vn6 g(:\w
A (43)audit 审计 +idj,J|
A (44)audit report 审计报告 viT/$7`AI
A (45)auditing standards 审计准则 d-=/@N!4e
A (46)authorized share capital 额定股本 -q BrJ1*
A (47)available hours 可用小时 ["\Y-6"l
A (48)avoidable costs 可避免成本 /K"koV;
B (49)back-to-back loan 易币贷款 :YU_ \EV
B (50)backflush accounting 倒退成本计算 [s4lSGh
B (51)bad debts 坏帐 .ns1;8
B (52)bad debts ratio 坏帐比率 TC4W7}}
B (53)bank charges 银行手续费 h$FpH\-
B (54)bank overdraft 银行透支 ~g+?]Lk}
B (55)bank reconciliation 银行存款调节表 Dxu2rz!li-
B (56)bank statement 银行对账单 &C+pen)Z
B (57)bankruptcy 破产 LuB-9[^<
B (58)basis of apportionment 分摊基础 uFIr.U$V
B (59)batch 批量 7W6tz\Y
B (60)batch costing 分批成本计算 !
K#Q[Ee
B (61)beta factor B(市场)风险因素 DKu4e
B (62)bill 账单 MkG3TODfHB
B (63)bill of exchange 汇票 u|.L73<j%
B (64)bill of landing 提单 Q&;dXE h
B (65)bill of materials 用料预计单 G _{x)@
B (66)bill payable 应付票据 MS-}IHO
B (67)bill receivable 应收票据 vcnUb$%
B (68)bin card 存货记录卡 h
+Dp<b
B (69)bonus 红利 ++Qg5FukR
B (70)book-keeping 薄记 -gl7mO *
B (71)Boston classification 波士顿分类 W~J@v@..4
B (72)breakeven chart 保本图 4
e1=b,
B (73)breakeven point 保本点 WhsTKy&E
B (74)breaking-down time 复位时间 Lf|5miO
B (75)budget 预算 z!quA7s<]
B (76)budget center 预算中心 `w1|(Sk$h
B (77)budget cost allowance 预算成本折让 %l!Gt"\xm
B (78)budget manual 预算手册 ML!Zm[I9
B (79)budget period 预算期间 4~8++b1/;
B (80)budgetary control 预算控制 pt&(
c[
B (81)budgeted capacity 预算生产能力 GpV"KVJJ/
B (82)burden 制造费用 q[#2`
B (83)business center 经营中心 #8G(r9
B (84)business entity 营业个体 ~{hcJ:bI
B (85)business unit 经营单位 qh!2dj
B (86)buy-out management 管理性购买产权 ,lLkAd?q
B (87)by-product 副产品 U)%gzXTZ%
C (88)called-up share capital 催缴股本 \J r ta
C (89)capacity 生产能力 Nh7+Vl
C (90)capacity ratios 生产能力比率 KPIc?|o/6
C (91)capital 资本 7RQ.oe
e
C (92)capital assets pricing model资本资产计价模式 )54;YK
C (93)capital commitment 承诺资本 #;?j]npg]
C (94)capital employed 已运用的资本 ^fT|Wm<
C (95)capital expenditure 资本支出 c0.i
C (96)capital expenditureauthorization 资本支出核准 01VEz
8[\
C (97)capital expenditure control 资本支出控制 oqa]iBO
C (98)capital expenditure proposal资本支出申请 gz-X4A"
C (99)capital funding planning 资本基金筹集计划 GE]cH6E
C (100)capital gain 资本收益 -NW7ncB|
C (101)capital investment appraisal资本投资评估 5T)qn`%
C (102)capital maintenance 资本保全 s*.CJ
C (103)capital resource planning 资本资源计划 C=&7V
C (104)capital surplus 资本盈余 j]\3>.
C (105)capital turnover 资本周转率 S3rN]!B+
C (106)card 记录卡 i#o:V/Z.
C (107)cash 现金 ^W|B Xxo
C (108)cash account 现金账户 ?Yz
OA${
C (109)cash book 现金账薄 k XGJZ$
C (110)cash cow 金牛产品 / E~)xgPM<
C (111)cash flow 现金流量 WZ@/' [
C (112)cash discounted 现金贴现 Fp52|w_
C (113)cash flow budget 现金流量预算 `,XCD-R^
C (114)cash flow statement 现金流量表 d?G~k[C!a
C (115)cash ledger 现金分类账 .}W#YN$
C (116)cash limit 现金限额 E_-
3G
<rt
C (117)CCA 现时成本会计 2JNO@
C (118)center 中心 9~ 8 A>
C (119)changeover time 变更时间 /g}2QmvH
C (120)chartered entity 特许经济个体 w8$rt
C (121)cheque 支票 dHp(U
:)
C (122)cheque register 支票登记薄 &VG|*&M
C (123)coin analysis 零钱分类 {kGcZf3h
C (124)classification 分类 8zv=@`4@G
C (125)clock card 工时卡 cNX,%
C (126)code 代码 Ve,h]/G
C (127)commitment accounting 承诺确认会计 AnK-\4
C (128)common cost 共同成本 !;'#fxW[
C (129)company limited byguarantee 有限担保责任公司 =WFn+#&^
C (130)company limited shares 股份有限公司 q3a`Y)aVB
C (131)competitive position 竞争能力状况 HAa
2q=
C (132)concept 概念 _&!%yW@
C (133)conglomerate 跨行业企业 6[g~p< 8n}
C (134)consistency concept 一致性概念 5ve4 u
C (135)consolidated accounts 合并报表 6( 1xU\x
C (136)consolidation accounting 合并会计 f>$Ld1
C (137)consortium 财团 r[>4b}4s
C (138)contingency plan 应急计划 )NG{iD{_]
C (139)contingent liabilities 或有负债 P|m
V((/m4
C (140)continuous operation 连续生产 wfr+-
C (141)contra 抵消 3QlV,)}
C (142)contract cost 合同成本 Sn 3@+9J
C (143)contract costing 合同成本计算 .I%p0ds1r
C (144)contribution 贡献毛益 So &c\Ff
C (145)contribution centre 贡献中心 Ul@Jg
C (146)contribution chart 贡献图 a%f?OsY
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 '
_)NI
C (148)contribution to salesration 贡献毛益对销售比率
?@W=bJ8{
C (149)control 控制 x|B$n} B
C (150)control account 控制帐户 NPjh2 AJm
C (151)control limits 控制限度 {oIv%U9
C (152)controllability concept 可控制概念 ?U~}uG^
C (153)controllable cost 可控制成本 uMW5F-~-+
C (154)conversion cost 加工成本 JN;92|x
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 DoV<p?U
C (156)corporate appraisal 公司评估 4Y>v+N^
C (157)corporate planning 公司计划 WU oGIT'
C (158)corporate social reporting 公司社会报告 {4u8~whLp
C (159)corporation 股份公司 X
?p_O2#k
C (160)cost 成本 Of|e]GR
C (161)cost account 成本帐户
DtBIDU]
C (162)cost accounting 成本会计 rN3i5.*/t
C (163)cost accounting manual 成本手册 @bu5{b+8
C (164)cost accounts calendar 成本报表的日历时间 9
d ZE#l!Q
C (165)cost adjustment 成本调整 qucw%hJ r
C (166)cost allocation 成本分配 qta^i819
C (167)cost apportionment 成本分摊 wm@/>X
C (168)cost attribution 成本归属 z0ULB?*"
C (169)cost audit 成本审计 ^fj):n5/
C (170)cost behaviour 成本性态 W`zY\]
C (171)cost benefit analysis 成本效益分析 I{Pny/d`
C (172)cost center 成本中心 _H#l&bL@C
C (173)cost driver 成本动因