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注会《审计》英语常用词汇 zw5EaY
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1.audit 审计 (B$2)yZY
2.attestation 鉴证 AqN(htGvx
3.credibility 可信赖程度 _;'}P2&Q
4.audit of financial statements 财务报表审计 1ed#nB%
5.agreed-upon procedures 执行商定程序 5fVdt
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6.high levels of assurance 高水平保证 5n(p1OM2q
7.compilation 编制 OY[N%wr!
8.reliability 可靠性 |2n2
9.relevance 相关性 2a?
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10.professional skepticism 职业谨慎 "G`)x+<~Z8
11.objectivity 客观性 ]j1BEO!Bg
12. professional competence 专业胜任能力 WU=Os8gR
13.Senior/CPA-in-charge 项目经理 bzUc;&WDz
14.audit engagement letter 业务约定书 pMX7Rl
15.recurring audit 连续审计 uX.Aq@j
16.the client 委托人 VJ;'$SYx
17.change CPA 更换注册会计师 S;|%'Sn|j9
18.the existing CPA 现任注册会计师 !>>$'.nb@~
19.the successor CPA 后任注册会计师 bZ3CJ f&mE
20.the preceding CPA前任注册会计师 f, ;sEV
21.issue the audit report 出具审计报告 P_b00",S
22.expert 专家 D
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23.the board of directors 董事会 J3q}DDnEo
24.knowledge of the entity‘ s business 了解被审计单位情况 apw8wL2
25.assess material misstatement risks评估重大错报风险 pd
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 f3yZx!K_Br
27.a general knowledge of —— 初步了解―――的情况 &<!I]:Y
28.a more knowledge of—— 进一步了解的情况 ={z YcVI
29.the prior year‘s working papers 以前年度工作底稿 &,e@pv c3
30.minutes of meeting 会议纪要 [dt1%DD`M
31.business risks 经营风险 {BKI8vy
32.appropriateness 适当性 Dm4\Rld{
33.accounting estimate 会计估计 g00XZ0@
34.management representations 管理层声明 rRsLl/d
35.going concern assumption 持续经营假设 [8)Zhw$
36.audit plan 审计计划 p=Vm{i7
37.significant audit areas 重点审计领域 )0UQy
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38.error 错误 6'qs=Ql
39.fraud舞弊 lHP[WO
40.modified or additional procedures 修改或追加审计程序 u 4)i7
41.misappropriation of assets 侵占资产 -.z~u/uL
42.transactions without substance 虚假交易 nnr(\r~
43.unusual pressures 异常压力 I.(/j
44.the suspected noncompliance 涉嫌存在违法行为 B}*xrPj
45.materialiy 重要性 -ud!j
46.exceed the materiality level 超过重要性水平 ri\r%x
47.approach the materiality level 接近重要性水平 I^lb;3uR
48.an acceptably low level 可接受水平 1}V_:~7
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 2abWIw4
50.misstatements or omissions 错报或漏报 g{a_{P
51.aggregate 总计 eb:u h!
52.subsequent events 期后事项 iLS'47
53.adjust the financial statements 调整财务报表 %Xp}d5-
54.perform additional audit procedures 实施追加的审计程序 (wbG0lu
55.audit risk 审计风险 uFECfh
56.detection risk 检查风险 e#16,a-}o
57.inappropriate audit opinion 不适当的审计意见 1[B?nk
58.material misstatement 重大的错报 nk6xavQji
59.tolerable misstatement 可容忍错报 DmD*,[rD
60.the acceptable level of detection risk 可接受的检查风险 j_ :4_zdBy
61.assessed level of material misstatement risk 重大错报风险的评估水平 lDAw0 C3
62.simall business 小规模企业 >gVR5
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63.accounting system 会计系统 \mv7"TM
64.test of control 控制测试 >B~p[wh0
65.walk-through test 穿行测试 *=r,V
66.communication 沟通 xT=|Uc0
67.flow chart 流程图 .!=g
68.reperformance of internal control 重新执行 4pA(.<#A
69.audit evidence 审计证据 bh_i*DJ]
70.substantive procedures 实质性程序 lm@<i4%$F
71.assertions 认定 nDaQ1
72.esistence 存在 T_I"Tsv
73.occurrence 发生 9~u1fk{
74.completeness 完整性 3:);vh!
75.rights and obligations 权利和义务 qY0GeE>N
76.valuation and allocation 计价和分摊 L! Q&?xP
77.cutoff 截止 Af *^u|#
78.accuracy 准确性 #PtV=Ee1
79.classification 分类 Yo:>m*31
80.inspection 检查 nc&
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81.supervision of counting 监盘 HM--`RJ
82.observation 观察 J^1w& 40
83.confirmation 函证 Oja)J-QXb
84.computation 计算 w9z((\5
85.analytical procedures 分析程序 w{Dk,9>w)
86.vouch 核对 &HW%0lTs%
87.trace 追查 I_eYTy-a`1
88.audit sampling 审计抽样 PsLuyGR.<
89.error 误差 (wvDiW5
90.expected error 预期误差 e9N 1xB
91.population 总体 {$Fg+~
92.sampling risk 抽样风险 Q0nSOT
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93.non- sampling risk 非抽样风险 VJJw"4DJ
94.sampling unit 抽样单位 [}d
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95.statistical sampling 统计抽样 %:((S]vAi
96.tolerable error 可容忍误差 knF *~O :y
97.the risk of under reliance 信赖不足风险 9<-AukK m
98.the risk of over reliance 信赖过度风险 *gZ4Ub|O
99.the risk of incorrect rejection 误拒风险 c+-L>dsss
100. the risk of incorrect acceptance 误受风险 m"@M~~bh
101.working trial balance 试算平衡表 [)9bR1wh
102.index and cross-referencing 索引和交叉索引 <W\~A$
103.cash receipt 现金收入 b6oPnP_3P
104.cash disbursement 现金支出 ae#7*B
105.bank statement 银行对账单 f,PFvT$5e
106.bank reconciliation 银行存款余额调节表 8M:;9a8fh
107.balance sheet date 资产负债表日 hwkol W
108.net realizable value 可变现净值 sa*]q~a
109.storeroom 仓库 &*L:4By)]
110.sale invoice 销售发票 jskATA
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111.price list 价目表 y]
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112.positive confirmation request 积极式询证函 j3z&0sc2(0
113.negative confirmation request 消极式询证函 2{**bArV
114.purchase requisition 请购单 _Z5l
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115.receiving report 验收报告 A-.j
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116.gross margin 毛利 6}{2W<
117.manufacturing overhead 制造费用 >^>
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118.material requisition 领料单 _<kE32Bb
119.inventory-taking 存货盘点 hRGK W
120.bond certificate 债券 Wc03Sv&FZ
121.stock certificate 股票 IN`05 Q
122.audit report 审计报告 lHz:Iibt
123.entity 被审计单位 u`K+0^)T`
124.addressee of the audit report 审计报告的收件人 ;c<:"ad(
125.unqualified opinion 无保留意见 .U9NQwd
126.qualified opinion 保留意见 [-1Nn}
127.disclaimer of opinion 无法表示意见 jcFh2
128.adverse opinion 否定意见 In=
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A (1)ABC 作业基础成本计算 QTK
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A (2)absorbed overhead 已吸收制造费用 ZK3?"|vhC
A (3)absorption costing 吸收成本计算 A$fd
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A (4)account 账户,报表 T"8>6a@}E
A (5)accounting postulate 会计假设 b
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A (6)accounting series release 会计公告文件 <}N0y*m
A (7)accounting valuation 会计计价 rWi9'
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A (8)account sale 承销清单 BJ~Q\Si6
A (9)accountability concept 经营责任概念 KdYT5VUM/
A (10)accountancy 会计职业 6+m)
A (11)accountant 会计师 fy9{W @E3p
A (12)accounting 会计 #C4
A (13)agency cost 代理成本 LDr!d1A
A (14)accounting bases 会计基础 \f0I:%-
A (15)accounting manual 会计手册 a5z.c_7r
A (16)accounting period 会计期间 Hfm4
A (17)accounting policies 会计方针 %NX
A (18)accounting rate of return 会计报酬率 Rm)vY}v
A (19)accounting reference date 会计参照日 Yca9G?^\v
A (20)accounting reference period 会计参照期间 W{ @lt}
A (21)accrual concept 应计概念 :h*20iP
A (22)accrual expenses 应计费用 #=Q/<r.~G
A (23)acid test ration 速动比率(酸性测试比率) 26.iFt/:
A (24)acquisition 购置 %w6> 3#e
A (25)acquisition accounting 收购会计 ,N<;!6e
A (26)activity based accounting 作业基础成本计算 ?GB($D=Y'&
A (27)adjusting events 调整事项 _(J- MCY\
A (28)administrative expenses 行政管理费 DTn=WGm)
A (29)advice note 发货通知 ^=E
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A (30)amortization 摊销 *Rr,ii
A (31)analytical review 分析性检查 %v
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A (32)annual equivalent cost 年度等量成本法 } +i
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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 f9
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A (35)appropriation account 盈余分配账户 ./J.OU1
A (36)articles of association 公司章程细则 l
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A (37)assets 资产 ^7F!>!9Ca
A (38)assets cover 资产保障 D\N-ye1LE
A (39)asset value per share 每股资产价值 >UWLT;N/W
A (40)associated company 联营公司 PFUb\AY
A (41)attainable standard 可达标准 "{qhk{
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A (42)attributable profit 可归属利润 7 fqK{^L
A (43)audit 审计 W q F(
A (44)audit report 审计报告 |C7GI[P
A (45)auditing standards 审计准则 C<6u}czA
A (46)authorized share capital 额定股本 &Mo=V4i>
A (47)available hours 可用小时 eV1O#FLbi
A (48)avoidable costs 可避免成本 cJj0`@0f
B (49)back-to-back loan 易币贷款 Ai(M06P:h
B (50)backflush accounting 倒退成本计算 @Eqc&v!O
B (51)bad debts 坏帐 $
7O[|:Yv
B (52)bad debts ratio 坏帐比率 N;Hrc6nin^
B (53)bank charges 银行手续费 4h:Oo
B (54)bank overdraft 银行透支 H<X4R
B (55)bank reconciliation 银行存款调节表 hLYSYMUb
B (56)bank statement 银行对账单 ^ylJ_lN&=1
B (57)bankruptcy 破产 ~;wSe[
B (58)basis of apportionment 分摊基础 Wy)|-Q7
B (59)batch 批量 XuoI19V[
B (60)batch costing 分批成本计算 kh^AH6{2
B (61)beta factor B(市场)风险因素 }1z=
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B (62)bill 账单 s2b!Nib
B (63)bill of exchange 汇票 *z` {$hc
B (64)bill of landing 提单 ruB&&C6)v
B (65)bill of materials 用料预计单 aE1h0`OT
B (66)bill payable 应付票据 &"Ua"H)
B (67)bill receivable 应收票据 3vQ?vS|2
B (68)bin card 存货记录卡 Crm](Z?
B (69)bonus 红利 H Y.,f_m
B (70)book-keeping 薄记 onG,N1`+
B (71)Boston classification 波士顿分类 7{v0K"E{
B (72)breakeven chart 保本图 R
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B (73)breakeven point 保本点 j05ahquI
B (74)breaking-down time 复位时间 ZMg%/C
B (75)budget 预算 PPPRO.y
B (76)budget center 预算中心 =
fuF]yL%
B (77)budget cost allowance 预算成本折让 +qD4`aI
B (78)budget manual 预算手册 gigDrf}
B (79)budget period 预算期间 :==kC672
B (80)budgetary control 预算控制 AG/nX?u7)t
B (81)budgeted capacity 预算生产能力 (.<Gde#
B (82)burden 制造费用 j%]i#iqF
B (83)business center 经营中心 fnL!@WF
B (84)business entity 营业个体 }Jjq
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B (85)business unit 经营单位 *ZKfyn$+~
B (86)buy-out management 管理性购买产权 , $78\B^
B (87)by-product 副产品 "aB]?4
C (88)called-up share capital 催缴股本 =WJ*$j(
C (89)capacity 生产能力 h9>~?1$lz
C (90)capacity ratios 生产能力比率 YPf&y"E&H
C (91)capital 资本 ,UH`l./3DX
C (92)capital assets pricing model资本资产计价模式 8^c|9ow
C (93)capital commitment 承诺资本 5p
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C (94)capital employed 已运用的资本 fHlmy[V+M
C (95)capital expenditure 资本支出 3L=vsvO4
C (96)capital expenditureauthorization 资本支出核准 |~8iNcIS
C (97)capital expenditure control 资本支出控制 M\e%GJ0
C (98)capital expenditure proposal资本支出申请 wgkh}b
C (99)capital funding planning 资本基金筹集计划 !@ai=p
C (100)capital gain 资本收益 bveNd0hN
C (101)capital investment appraisal资本投资评估 1,,o_e\nn3
C (102)capital maintenance 资本保全 9);a 0}*5
C (103)capital resource planning 资本资源计划 #u|;YC
C (104)capital surplus 资本盈余 (+CB)nV0IA
C (105)capital turnover 资本周转率 5W 5\*L
C (106)card 记录卡 jVi''#F?f
C (107)cash 现金 x4.-7%VV%
C (108)cash account 现金账户 A}H)ojG'v
C (109)cash book 现金账薄 U
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C (110)cash cow 金牛产品 w/h?, L|
C (111)cash flow 现金流量 xI}]q%V
C (112)cash discounted 现金贴现 JgYaA*1X
C (113)cash flow budget 现金流量预算 #E{OOcM
C (114)cash flow statement 现金流量表 Eq~&d.j
C (115)cash ledger 现金分类账 4q~+K'Z
C (116)cash limit 现金限额 fCO!M1 t
C (117)CCA 现时成本会计 M6pGf_qt
C (118)center 中心 l'B`f)
C (119)changeover time 变更时间 q:J,xC_sF(
C (120)chartered entity 特许经济个体 j9x}D;?n
C (121)cheque 支票 y?CEV-3+
C (122)cheque register 支票登记薄 1UyI.U]
C (123)coin analysis 零钱分类 Kn=P~,FaG3
C (124)classification 分类 \qNj?;B
C (125)clock card 工时卡 > 9 i @W@M
C (126)code 代码 {xr4CDP
C (127)commitment accounting 承诺确认会计 ,K3)f.ArYc
C (128)common cost 共同成本 v)okVyv
C (129)company limited byguarantee 有限担保责任公司 3MNo&0M9
C (130)company limited shares 股份有限公司 .OX.z~":y
C (131)competitive position 竞争能力状况 42ttmN1F
C (132)concept 概念 i/-Xpj]Zf
C (133)conglomerate 跨行业企业 7=Ew[MOmM
C (134)consistency concept 一致性概念 `<b 3e(A
C (135)consolidated accounts 合并报表 h+t{z"Ic=
C (136)consolidation accounting 合并会计 #f\U3p
C (137)consortium 财团 yZUB8erb.
C (138)contingency plan 应急计划 cl^wLC'o
C (139)contingent liabilities 或有负债 o_bj@X
C (140)continuous operation 连续生产 h&NcN-["
C (141)contra 抵消 C;G~_if4PR
C (142)contract cost 合同成本 e@NS=U` <
C (143)contract costing 合同成本计算 T AwA)Zg
C (144)contribution 贡献毛益 3oE *86
C (145)contribution centre 贡献中心 M-T&K%/lW
C (146)contribution chart 贡献图 g=o)=sQd
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 az?B'|VX
C (148)contribution to salesration 贡献毛益对销售比率 Y>R|Uf.o z
C (149)control 控制 %RdCSQ9~
C (150)control account 控制帐户 UccnQZ7/I
C (151)control limits 控制限度 8e[kE>tS._
C (152)controllability concept 可控制概念 ~bdADVH
C (153)controllable cost 可控制成本 lRZt))3
C (154)conversion cost 加工成本 P7 H-Dw
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |Y0BnyGK
C (156)corporate appraisal 公司评估 aq oT
C (157)corporate planning 公司计划 CmY'[ rI
C (158)corporate social reporting 公司社会报告 A_CE
pG]
C (159)corporation 股份公司 sn}U4=u
C (160)cost 成本 %kKe"$)0
C (161)cost account 成本帐户 2|qE|3&{'
C (162)cost accounting 成本会计 Y3mATw 3Wh
C (163)cost accounting manual 成本手册 `.#e4 FBW
C (164)cost accounts calendar 成本报表的日历时间 ^z"90-V^
C (165)cost adjustment 成本调整 YB*ZYpRVl
C (166)cost allocation 成本分配 Y \& 4`v'
C (167)cost apportionment 成本分摊 b_W0tiyv%
C (168)cost attribution 成本归属 iVFHr<zk
C (169)cost audit 成本审计 O5{
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C (170)cost behaviour 成本性态 r*p<7
C (171)cost benefit analysis 成本效益分析 N$6Rg1
C (172)cost center 成本中心 >]&LbUW+
C (173)cost driver 成本动因