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注会《审计》英语常用词汇 ZS
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1.audit 审计 //@sktHsw(
2.attestation 鉴证 K;(|v3g6
3.credibility 可信赖程度 Iclan\q#y
4.audit of financial statements 财务报表审计 >LRaIU>
5.agreed-upon procedures 执行商定程序 kdZ-<O7@
6.high levels of assurance 高水平保证 { U2|):
7.compilation 编制 vb4G_X0S
8.reliability 可靠性 Yc( )'6
9.relevance 相关性 A&@jA5Jb
10.professional skepticism 职业谨慎 w{UKo
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11.objectivity 客观性 H#d!
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12. professional competence 专业胜任能力 ,L;c{[*rh
13.Senior/CPA-in-charge 项目经理 #v]aT
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14.audit engagement letter 业务约定书 bB[*\
15.recurring audit 连续审计 !&:.Uh
16.the client 委托人 #)c;i<Q3S
17.change CPA 更换注册会计师 U#^:f7-$.
18.the existing CPA 现任注册会计师 :/?R9JVI
19.the successor CPA 后任注册会计师 V3Rnr8
20.the preceding CPA前任注册会计师 >
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21.issue the audit report 出具审计报告 $DMu~wwfG
22.expert 专家 -V)5Tr=
23.the board of directors 董事会 x[h<3V"
24.knowledge of the entity‘ s business 了解被审计单位情况 5;uX"zG
25.assess material misstatement risks评估重大错报风险 A_$Mt~qKi^
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 6T
aT_29
27.a general knowledge of —— 初步了解―――的情况 M}RFFg
28.a more knowledge of—— 进一步了解的情况 Zm'::+tl
29.the prior year‘s working papers 以前年度工作底稿 [!|d[
30.minutes of meeting 会议纪要 ;Z<*.f'^fc
31.business risks 经营风险 >ww1:Sn
32.appropriateness 适当性 =u1w\>( 2Y
33.accounting estimate 会计估计 'c\TMb.
34.management representations 管理层声明 /Gu2@m[r
35.going concern assumption 持续经营假设 #esu@kMU`
36.audit plan 审计计划 .J!
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37.significant audit areas 重点审计领域 mJ#B<I'
38.error 错误 C{Xk/Er5<
39.fraud舞弊 6P[
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40.modified or additional procedures 修改或追加审计程序 hdWp
41.misappropriation of assets 侵占资产 Vste$V
42.transactions without substance 虚假交易 <EE+
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43.unusual pressures 异常压力 29E@e]Y,`
44.the suspected noncompliance 涉嫌存在违法行为 +,w|&y
45.materialiy 重要性 ,'0oj$~S:
46.exceed the materiality level 超过重要性水平 }u$aPS<$!
47.approach the materiality level 接近重要性水平 in|7ucSlg
48.an acceptably low level 可接受水平 XzwQ,+IAr
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 Bd]DhPhJ
50.misstatements or omissions 错报或漏报 NNrZb?
51.aggregate 总计 9YsO+7[
52.subsequent events 期后事项
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53.adjust the financial statements 调整财务报表 1OGv+b)
54.perform additional audit procedures 实施追加的审计程序 kj"_Y"q=
55.audit risk 审计风险 z.F+$6
56.detection risk 检查风险 r}M4()9L
57.inappropriate audit opinion 不适当的审计意见 wtick~
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58.material misstatement 重大的错报 a[9OtZX<
59.tolerable misstatement 可容忍错报 _|#|mb4Fe
60.the acceptable level of detection risk 可接受的检查风险 @G-k]IWi
61.assessed level of material misstatement risk 重大错报风险的评估水平 5/VB'N#7s
62.simall business 小规模企业 Q`fA)6U
63.accounting system 会计系统 &:{yf=
64.test of control 控制测试 [ESQD5&
65.walk-through test 穿行测试 i3!$M/_]
66.communication 沟通 +4vX+;: br
67.flow chart 流程图 EJ|ZZYke!
68.reperformance of internal control 重新执行 hA19:H=7R0
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 PqeQe5
71.assertions 认定 %R5MAs&-5
72.esistence 存在 8o!^ZOmU<
73.occurrence 发生 x \{jWR%
74.completeness 完整性 G+yz8@
75.rights and obligations 权利和义务 F4l6PGxF&\
76.valuation and allocation 计价和分摊 9 W
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77.cutoff 截止 fmyS#
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78.accuracy 准确性 OnJSu
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79.classification 分类 #SUq.A
80.inspection 检查 *qOCo_=P8
81.supervision of counting 监盘 1j-i nj`
82.observation 观察 WY UU-
83.confirmation 函证
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84.computation 计算 /{}
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85.analytical procedures 分析程序 E8 )*HOT_T
86.vouch 核对 p;01a
87.trace 追查 #>
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88.audit sampling 审计抽样 Bd[}A9O[
89.error 误差 ' vClZGQ1
90.expected error 预期误差 +Uk.|@b=-V
91.population 总体 R-|]GqS}L
92.sampling risk 抽样风险 ! (tJZ5
93.non- sampling risk 非抽样风险 PQ|x?98
94.sampling unit 抽样单位 he6)
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95.statistical sampling 统计抽样 : \`MrI^
96.tolerable error 可容忍误差 xef7mx
97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 ~hX'FV
99.the risk of incorrect rejection 误拒风险 T}On:*&
100. the risk of incorrect acceptance 误受风险 NP/2gjp
101.working trial balance 试算平衡表 6u8fF|s
102.index and cross-referencing 索引和交叉索引 8=Ht+Br
103.cash receipt 现金收入 >FhBl\oIi
104.cash disbursement 现金支出 q+Q)IVaU81
105.bank statement 银行对账单 )&-+:u0
106.bank reconciliation 银行存款余额调节表 ]<_+uciP5[
107.balance sheet date 资产负债表日 S-dV
108.net realizable value 可变现净值 0:S)2"I58p
109.storeroom 仓库 arr
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110.sale invoice 销售发票 ]d(}b>gR~(
111.price list 价目表 L0~O6*b
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112.positive confirmation request 积极式询证函 $*ZHk0
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113.negative confirmation request 消极式询证函 v#G ^W
114.purchase requisition 请购单 9_$Odc%]
115.receiving report 验收报告 J'v|^`bE
116.gross margin 毛利 Fb-TCq1y#
117.manufacturing overhead 制造费用 hR{Zh>
118.material requisition 领料单 &*-2k-16
119.inventory-taking 存货盘点 Grv|Wuli
120.bond certificate 债券 ,B!Q
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121.stock certificate 股票 <GEn9;\
122.audit report 审计报告 upKrr
123.entity 被审计单位 \aozecpC`
124.addressee of the audit report 审计报告的收件人 aT[7L9Cw
125.unqualified opinion 无保留意见 ay.IKBXc
126.qualified opinion 保留意见 Rl8-a8j$f.
127.disclaimer of opinion 无法表示意见 06
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128.adverse opinion 否定意见 *4E,|IJ
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A (1)ABC 作业基础成本计算 } U.B$4Q
A (2)absorbed overhead 已吸收制造费用 gd*?kXpt
A (3)absorption costing 吸收成本计算 :gC
2zv
A (4)account 账户,报表 > kT~X ,o
A (5)accounting postulate 会计假设 ;C%EF
A (6)accounting series release 会计公告文件 ?i"FdpW
A (7)accounting valuation 会计计价 $%'z/'o!
A (8)account sale 承销清单 Qa+gtGtJ
A (9)accountability concept 经营责任概念 ^(3k
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A (10)accountancy 会计职业 RB!E>]
A (11)accountant 会计师 ,vj^AXU
A (12)accounting 会计 cCs:z
A (13)agency cost 代理成本 6iC:l%|u
A (14)accounting bases 会计基础 ]Re<7_xt
A (15)accounting manual 会计手册 m~A/.t%=
A (16)accounting period 会计期间 lB-7.
A (17)accounting policies 会计方针 Tc:`TE=2
A (18)accounting rate of return 会计报酬率 :z7!X.*
A (19)accounting reference date 会计参照日 71InYIed
A (20)accounting reference period 会计参照期间 o6oYJ`PY
A (21)accrual concept 应计概念 xl$ Qw'
A (22)accrual expenses 应计费用 E%N]t} }[
A (23)acid test ration 速动比率(酸性测试比率) I(SE)%!%S
A (24)acquisition 购置 C'#:}]@E
A (25)acquisition accounting 收购会计 3IIlAzne;
A (26)activity based accounting 作业基础成本计算 ej `$-hBBV
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 @U5o;X!qU
A (29)advice note 发货通知 Qd&j~cG@
A (30)amortization 摊销 8*X8U:.0o
A (31)analytical review 分析性检查 Yc}b&
A (32)annual equivalent cost 年度等量成本法 .67W\p
A (33)annual report and accounts 年度报告和报表 nYH
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A (34)appraisal cost 检验成本 F(9T;F
A (35)appropriation account 盈余分配账户 +]X^bB[
A (36)articles of association 公司章程细则 (0r6_8e6xv
A (37)assets 资产 J$oJ
A (38)assets cover 资产保障 [@czvPi
A (39)asset value per share 每股资产价值 9^n
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A (40)associated company 联营公司 H{8\<E:V+}
A (41)attainable standard 可达标准 p5\b&~
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A (42)attributable profit 可归属利润 X%sc:V
A (43)audit 审计 ?(z3/"g]
A (44)audit report 审计报告 5ym
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A (45)auditing standards 审计准则 'JydaF~>
A (46)authorized share capital 额定股本 +?8nY.~,'
A (47)available hours 可用小时 `Cc<K8s8
A (48)avoidable costs 可避免成本 ;%}
B (49)back-to-back loan 易币贷款 %PpB$
B (50)backflush accounting 倒退成本计算 PuWF:'w r
B (51)bad debts 坏帐 6O}r4*
B (52)bad debts ratio 坏帐比率 B!Y;VdX
B (53)bank charges 银行手续费 " 1Bn/Q
B (54)bank overdraft 银行透支 btOC\bUMfD
B (55)bank reconciliation 银行存款调节表 ?^5x
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B (56)bank statement 银行对账单 01J.XfCd6
B (57)bankruptcy 破产 d 9|u
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B (58)basis of apportionment 分摊基础 ]
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B (59)batch 批量 R[b?kT-%
B (60)batch costing 分批成本计算 $d'Gh2IGA
B (61)beta factor B(市场)风险因素 +q1@,LxN
B (62)bill 账单 I?=Q
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B (63)bill of exchange 汇票 F n\)*; ^
B (64)bill of landing 提单 &Z?uK, 8
B (65)bill of materials 用料预计单 WE3l*7<@
B (66)bill payable 应付票据 F
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B (67)bill receivable 应收票据 ?w.Yx$Z"
B (68)bin card 存货记录卡 2IGAZ%%
B (69)bonus 红利 E4PP&'
B (70)book-keeping 薄记 F~m tE8B:
B (71)Boston classification 波士顿分类 MxY CMe4S[
B (72)breakeven chart 保本图 a}yJ$6xi
B (73)breakeven point 保本点 n`6vM4rM)
B (74)breaking-down time 复位时间 z~F!zigNAc
B (75)budget 预算 `'~|DG}a
B (76)budget center 预算中心 VGS
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B (77)budget cost allowance 预算成本折让 _M?: N:e
B (78)budget manual 预算手册 &{$\]sv
B (79)budget period 预算期间 `O[M#y%*E
B (80)budgetary control 预算控制 7w9) ^
B (81)budgeted capacity 预算生产能力 >o@WT kF]
B (82)burden 制造费用 TR#5V@e.m
B (83)business center 经营中心 )Aj~ xA
B (84)business entity 营业个体 "ey~w=B$M
B (85)business unit 经营单位 IgVxWh#
B (86)buy-out management 管理性购买产权 -" DI,o
B (87)by-product 副产品 VB Ce=<
C (88)called-up share capital 催缴股本 `.n[G~*w~1
C (89)capacity 生产能力 aw(P@9]
C (90)capacity ratios 生产能力比率 JI.ad_IR
C (91)capital 资本 wJ{M&n1H
C (92)capital assets pricing model资本资产计价模式 ex-`+cF
C (93)capital commitment 承诺资本 46*?hA7@r(
C (94)capital employed 已运用的资本 _:{XL c
C (95)capital expenditure 资本支出 R \iU)QP
C (96)capital expenditureauthorization 资本支出核准 il*bsnwpZv
C (97)capital expenditure control 资本支出控制 Od!j+.OY<
C (98)capital expenditure proposal资本支出申请 D.RHvo~6
C (99)capital funding planning 资本基金筹集计划 *p
VKMmU
C (100)capital gain 资本收益 EPyFM_k
C (101)capital investment appraisal资本投资评估 UlyX$f%2
C (102)capital maintenance 资本保全 Q?vGg{>
C (103)capital resource planning 资本资源计划 xD1w#FMlQs
C (104)capital surplus 资本盈余 u ;I5n
C (105)capital turnover 资本周转率 &D/_@\ 0
C (106)card 记录卡 +&|WC2#
C (107)cash 现金 1<lLE1fk
C (108)cash account 现金账户 tvP"t{C6,
C (109)cash book 现金账薄 &0M^UvO
C (110)cash cow 金牛产品 @L`t/OD
C (111)cash flow 现金流量 m~#O
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C (112)cash discounted 现金贴现 Hq=RtW2
C (113)cash flow budget 现金流量预算 oSxHTbp?
C (114)cash flow statement 现金流量表
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9JT)a
C (115)cash ledger 现金分类账 Ehg5u'cj
C (116)cash limit 现金限额 KVJiCdg-
C (117)CCA 现时成本会计 r3#H]c
C (118)center 中心 !IP[C?(nB
C (119)changeover time 变更时间 9v^MZ^Y{
C (120)chartered entity 特许经济个体 NX$$4<A1
C (121)cheque 支票 *&LVn)@[`
C (122)cheque register 支票登记薄 k0%4&pU
C (123)coin analysis 零钱分类 *Bc=g
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C (124)classification 分类 g!4"3Dtdg
C (125)clock card 工时卡
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C (126)code 代码 kpEES{f
C (127)commitment accounting 承诺确认会计 V+_L9
C (128)common cost 共同成本 %T!UEl`v
C (129)company limited byguarantee 有限担保责任公司 "#(]{MY
C (130)company limited shares 股份有限公司 U1dz:OG>
C (131)competitive position 竞争能力状况 +b
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C (132)concept 概念 Ip|7JL0Z
C (133)conglomerate 跨行业企业 (eHvp
C (134)consistency concept 一致性概念 B\9ymhx;g%
C (135)consolidated accounts 合并报表 G.1pg]P!
C (136)consolidation accounting 合并会计 tFXG4+$D
C (137)consortium 财团 0/;T\9
C (138)contingency plan 应急计划 v@[MX- ,8
C (139)contingent liabilities 或有负债 ?:~
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C (140)continuous operation 连续生产 #}l}1^$
C (141)contra 抵消 SxNs
C (142)contract cost 合同成本 Q']:k}y
C (143)contract costing 合同成本计算 zS]Yd9;X1
C (144)contribution 贡献毛益 v$lP?\P;}X
C (145)contribution centre 贡献中心 I
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C (146)contribution chart 贡献图 ;D
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 V\^?V|
C (148)contribution to salesration 贡献毛益对销售比率 Sw>AgES
C (149)control 控制 b>?X8)f2e
C (150)control account 控制帐户 [p|-G*=00
C (151)control limits 控制限度 DtR-NzjB
C (152)controllability concept 可控制概念 %/jmQ6z^
C (153)controllable cost 可控制成本 $U3s:VQ '
C (154)conversion cost 加工成本 ybcQ,e
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <5G*#0gw
C (156)corporate appraisal 公司评估 @zW'!Ol
C (157)corporate planning 公司计划 mbU[fHyV
C (158)corporate social reporting 公司社会报告 %mg |kb6n
C (159)corporation 股份公司 5,k&^CK}
C (160)cost 成本 0O|T
\E8e
C (161)cost account 成本帐户 ~\(U&2t
C (162)cost accounting 成本会计 =k'3r
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C (163)cost accounting manual 成本手册 Jcy
C (164)cost accounts calendar 成本报表的日历时间 p~En~?<
C (165)cost adjustment 成本调整 bo`w(h_
C (166)cost allocation 成本分配 (F
+if
C (167)cost apportionment 成本分摊 D\bW' k]!
C (168)cost attribution 成本归属 6(VCQ{
C (169)cost audit 成本审计 AS'a'x>8>,
C (170)cost behaviour 成本性态 S2w
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C (171)cost benefit analysis 成本效益分析 x=gZ7$?A
C (172)cost center 成本中心 >n{(2bcFs
C (173)cost driver 成本动因