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注会《审计》英语常用词汇 P[%nD cB
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1.audit 审计 Y
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2.attestation 鉴证 E}g)q;0v|2
3.credibility 可信赖程度 t`")Re_j
4.audit of financial statements 财务报表审计 <lgX=wx L
5.agreed-upon procedures 执行商定程序 gVI{eoJ
6.high levels of assurance 高水平保证 \h@3dJ4
7.compilation 编制 ez14f$cJ+
8.reliability 可靠性 85_Qb2<'r
9.relevance 相关性 V [Wo9Y\
10.professional skepticism 职业谨慎 x
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11.objectivity 客观性 J3XrlSc
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 lw43|_'G-t
14.audit engagement letter 业务约定书 dUH+7.\
15.recurring audit 连续审计 `hf
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16.the client 委托人 `t#9
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17.change CPA 更换注册会计师 ;~GBD]
18.the existing CPA 现任注册会计师 PJL
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19.the successor CPA 后任注册会计师 Vr:`?V9Q2(
20.the preceding CPA前任注册会计师 b ;>?m
21.issue the audit report 出具审计报告 ^Rb*mI
22.expert 专家 \DcO.`L
23.the board of directors 董事会 w/e?K4
24.knowledge of the entity‘ s business 了解被审计单位情况 ,Bs/.htQj
25.assess material misstatement risks评估重大错报风险 ]oLyvG
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 V-9\@'g
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27.a general knowledge of —— 初步了解―――的情况 U&W/Nj
28.a more knowledge of—— 进一步了解的情况 )fl+3!tq
29.the prior year‘s working papers 以前年度工作底稿 #A&49a3^1
30.minutes of meeting 会议纪要 s+E:
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31.business risks 经营风险 xEg@Y"NQ
32.appropriateness 适当性 *)L~1;7j>
33.accounting estimate 会计估计 8RT<?I^5
34.management representations 管理层声明 eig{~3
35.going concern assumption 持续经营假设 (SMk!b]}
36.audit plan 审计计划 P~;1adi3
37.significant audit areas 重点审计领域 E:y^= Y
38.error 错误
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39.fraud舞弊 i`5Skr:M
40.modified or additional procedures 修改或追加审计程序 {_4`0J`3
41.misappropriation of assets 侵占资产 05Q4$P
42.transactions without substance 虚假交易 s6k(K>P
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43.unusual pressures 异常压力 )jjL'
44.the suspected noncompliance 涉嫌存在违法行为 ft1V1 c
45.materialiy 重要性 3e9UD N2
46.exceed the materiality level 超过重要性水平 mFmx
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47.approach the materiality level 接近重要性水平 0),fY(D2T
48.an acceptably low level 可接受水平 48Jt1^
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 n&2OfBJ
50.misstatements or omissions 错报或漏报 kqjj&{vPFJ
51.aggregate 总计 (}rBnD
52.subsequent events 期后事项 f!F5d1N
53.adjust the financial statements 调整财务报表 LqLhZBU9
54.perform additional audit procedures 实施追加的审计程序 29zMs9oKPP
55.audit risk 审计风险 qERJEyU?
56.detection risk 检查风险 bg5i+a
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57.inappropriate audit opinion 不适当的审计意见 "m`}J*s"
58.material misstatement 重大的错报 Zb&"W]HSf
59.tolerable misstatement 可容忍错报 M)~sL1)
60.the acceptable level of detection risk 可接受的检查风险 b94+GLU8b
61.assessed level of material misstatement risk 重大错报风险的评估水平 dL~^C I
62.simall business 小规模企业
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63.accounting system 会计系统 R'pfA
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64.test of control 控制测试 s>)?MB*vb
65.walk-through test 穿行测试 $/
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66.communication 沟通 {Wndp%
67.flow chart 流程图 y>cLG5v
68.reperformance of internal control 重新执行 ' g d=\gV
69.audit evidence 审计证据 ix"BLn]YZ
70.substantive procedures 实质性程序 w3#0kl
71.assertions 认定 !>f:wk2
72.esistence 存在 |;\pAZ2
73.occurrence 发生 xd\ml
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74.completeness 完整性 i
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75.rights and obligations 权利和义务 qHvU4v
76.valuation and allocation 计价和分摊 cG&@PO]+.
77.cutoff 截止 jO9!:L>b`
78.accuracy 准确性 E;,__
79.classification 分类 _St":9'uU
80.inspection 检查 @?RaU4e
81.supervision of counting 监盘 {0%
82.observation 观察 G7i0P
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83.confirmation 函证 uAs!5h
84.computation 计算 jz Siw z
85.analytical procedures 分析程序 N,UUM|?9_
86.vouch 核对 ~NB|BwAh
87.trace 追查 <{h\Msx%
88.audit sampling 审计抽样 MS:,I?
89.error 误差 @urZ
90.expected error 预期误差 &DjA?0`J
91.population 总体 N 'n0I^Y1A
92.sampling risk 抽样风险 x4h.WDT$
93.non- sampling risk 非抽样风险 oF a,IA
94.sampling unit 抽样单位 W>qu~ak?x
95.statistical sampling 统计抽样 RI+Y+z
96.tolerable error 可容忍误差 LG
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97.the risk of under reliance 信赖不足风险 j#u{(W'r
98.the risk of over reliance 信赖过度风险 {|<yZ,,p
99.the risk of incorrect rejection 误拒风险 t/_\w"
100. the risk of incorrect acceptance 误受风险 i6$HwRZm#
101.working trial balance 试算平衡表 `+0dz,
102.index and cross-referencing 索引和交叉索引 Kz
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103.cash receipt 现金收入 7w]3D
104.cash disbursement 现金支出 |!/+T^u
105.bank statement 银行对账单 oW(EV4J"
106.bank reconciliation 银行存款余额调节表 S}cR+d1}h
107.balance sheet date 资产负债表日 fP6\Ur
108.net realizable value 可变现净值 O hRf&5u$
109.storeroom 仓库 n^b CrvD
110.sale invoice 销售发票 irvd>^&jDC
111.price list 价目表 =>kg]
112.positive confirmation request 积极式询证函 f96`n+>xi
113.negative confirmation request 消极式询证函 a5aHv/W#P
114.purchase requisition 请购单 o5sw]R5
115.receiving report 验收报告 C]fX=~?bGQ
116.gross margin 毛利 lMG+,?<uK&
117.manufacturing overhead 制造费用 `7'^y
118.material requisition 领料单 :I2,
119.inventory-taking 存货盘点 F|VKrH.
120.bond certificate 债券 )wXE\$
121.stock certificate 股票 mU
122.audit report 审计报告 Z"qJil}
123.entity 被审计单位 R]o0V*n
124.addressee of the audit report 审计报告的收件人 UG_PrZd
125.unqualified opinion 无保留意见 8B]\;m
126.qualified opinion 保留意见 !@wUARQ
127.disclaimer of opinion 无法表示意见 `'*4B_.
128.adverse opinion 否定意见 MppT"t
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A (1)ABC 作业基础成本计算 !
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A (2)absorbed overhead 已吸收制造费用 =v'Aub
A (3)absorption costing 吸收成本计算 >56fa6=3@
A (4)account 账户,报表 wt;`_}g
A (5)accounting postulate 会计假设 Kv9FqrDj
A (6)accounting series release 会计公告文件 dA E85
A (7)accounting valuation 会计计价 / 9,'.
A (8)account sale 承销清单 w\UAKN60
A (9)accountability concept 经营责任概念 .t8hTlV?<B
A (10)accountancy 会计职业 ~ ^D2]j
A (11)accountant 会计师 *4LRdLMn
A (12)accounting 会计 B2* 7H
A (13)agency cost 代理成本 R'6(eA[K
A (14)accounting bases 会计基础 )_n(u3'
A (15)accounting manual 会计手册 PIXqd,
A (16)accounting period 会计期间 ^*+M9e9Z
A (17)accounting policies 会计方针 HG< z,gE
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A (18)accounting rate of return 会计报酬率 v=+3AW-|v
A (19)accounting reference date 会计参照日 /hmDePo}
A (20)accounting reference period 会计参照期间 SS24@:"{
A (21)accrual concept 应计概念 Aqz $WTHW+
A (22)accrual expenses 应计费用 J
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A (23)acid test ration 速动比率(酸性测试比率) T8)X?>CIW
A (24)acquisition 购置 10.ZBfn
A (25)acquisition accounting 收购会计 fI2y(p{?
A (26)activity based accounting 作业基础成本计算 r[T(R9k
A (27)adjusting events 调整事项 1RX-`"^+
A (28)administrative expenses 行政管理费 r%WHYhD
A (29)advice note 发货通知 n*' :,m
A (30)amortization 摊销 &j ;91wEn
A (31)analytical review 分析性检查 _L` uCjA
A (32)annual equivalent cost 年度等量成本法 7'65+c[&
A (33)annual report and accounts 年度报告和报表 -;ra(L`
A (34)appraisal cost 检验成本 nqx0#_K-E
A (35)appropriation account 盈余分配账户 r$
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A (36)articles of association 公司章程细则 :VWN/m
A (37)assets 资产 -q[x"Ha%
A (38)assets cover 资产保障 ,3iD/8_
A (39)asset value per share 每股资产价值 sZxTsUW
A (40)associated company 联营公司 =hd0Ui>x
A (41)attainable standard 可达标准 B
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A (42)attributable profit 可归属利润 I<,~>'cq.
A (43)audit 审计 qT
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A (44)audit report 审计报告 =S6bP<
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A (45)auditing standards 审计准则 "L`BuAB
A (46)authorized share capital 额定股本 |pbetA4&
A (47)available hours 可用小时 I$x<B7U
A (48)avoidable costs 可避免成本 r..f$FF)\
B (49)back-to-back loan 易币贷款 f2pA+j5[
B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 D|<_96_m
B (52)bad debts ratio 坏帐比率 YlT&.G
B (53)bank charges 银行手续费 BNA1"@9q
B (54)bank overdraft 银行透支 o0F,!}
B (55)bank reconciliation 银行存款调节表 BzH0"xq^
B (56)bank statement 银行对账单 Csp$_uDi
B (57)bankruptcy 破产 | oM`
B (58)basis of apportionment 分摊基础 nUVk;0at
B (59)batch 批量 n%RaEL
B (60)batch costing 分批成本计算 2~7*jA+Ab
B (61)beta factor B(市场)风险因素 pDJN}
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B (62)bill 账单 ;@Z1y
B (63)bill of exchange 汇票 BB9eQ:
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B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 g:xg ~H2
B (66)bill payable 应付票据 5-k gGOt
B (67)bill receivable 应收票据 2M
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B (68)bin card 存货记录卡 $;}@2U
B (69)bonus 红利 6I=xjgwvf
B (70)book-keeping 薄记 8.^`~ta
B (71)Boston classification 波士顿分类 /.rj\,
B (72)breakeven chart 保本图 6vxRam6[??
B (73)breakeven point 保本点 l+@k:IK
B (74)breaking-down time 复位时间 mA%
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B (75)budget 预算 uOKD#
B (76)budget center 预算中心 xhCQRw
B (77)budget cost allowance 预算成本折让 d(d3@b4Ta
B (78)budget manual 预算手册 uHbbPtk
B (79)budget period 预算期间 $FIJI^Kd7
B (80)budgetary control 预算控制 TOgH~R=
B (81)budgeted capacity 预算生产能力 |; mET
B (82)burden 制造费用 ]\>MDH
B (83)business center 经营中心 !>!jLZ0
B (84)business entity 营业个体 =h=-&DSA
B (85)business unit 经营单位 ;"e55|d9I
B (86)buy-out management 管理性购买产权 2XV|(
B (87)by-product 副产品
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C (88)called-up share capital 催缴股本 hH-!3S2'
C (89)capacity 生产能力 }weE^9GiJ
C (90)capacity ratios 生产能力比率 'qo(GGC M
C (91)capital 资本 @"98u$5
C (92)capital assets pricing model资本资产计价模式 d!Ws-kzE
C (93)capital commitment 承诺资本 xiQc\k$
C (94)capital employed 已运用的资本 OVgak>$
C (95)capital expenditure 资本支出 53pfo:1'
C (96)capital expenditureauthorization 资本支出核准 ,1!Y!,xy
C (97)capital expenditure control 资本支出控制 qJK9C`T%
C (98)capital expenditure proposal资本支出申请 qzHsqlof
C (99)capital funding planning 资本基金筹集计划 k\/es1jOEh
C (100)capital gain 资本收益 OI:=>Bk
C (101)capital investment appraisal资本投资评估 ;0$qT$,
C (102)capital maintenance 资本保全 1|G5
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C (103)capital resource planning 资本资源计划 qPUACuF'
C (104)capital surplus 资本盈余 ;[g~h |{6
C (105)capital turnover 资本周转率 N!v>2"x8q
C (106)card 记录卡 +]yVSns
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C (107)cash 现金 iWUxB28
C (108)cash account 现金账户 .{bT9Sc5
C (109)cash book 现金账薄 ?;(!(
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C (110)cash cow 金牛产品 kDE:KV<"c
C (111)cash flow 现金流量 8Jp?@qt=$
C (112)cash discounted 现金贴现 /Jc^XWf
C (113)cash flow budget 现金流量预算 Po\+zZjo
C (114)cash flow statement 现金流量表 Kuk@x.~0m
C (115)cash ledger 现金分类账 %4#ChlXB
C (116)cash limit 现金限额 6 W$m,3Dg
C (117)CCA 现时成本会计 ww%4MHPp8
C (118)center 中心 ,y/m5-D!
C (119)changeover time 变更时间 eISHV.QV
C (120)chartered entity 特许经济个体 j
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C (121)cheque 支票 M3GFKWQI,`
C (122)cheque register 支票登记薄
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C (123)coin analysis 零钱分类 i
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C (124)classification 分类 ^;\6j
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C (125)clock card 工时卡 (V/!0Lj
C (126)code 代码 #0#6eT{-
C (127)commitment accounting 承诺确认会计 t)(>E'X
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C (128)common cost 共同成本 v"J|Ebx
C (129)company limited byguarantee 有限担保责任公司 3rX8H`R
C (130)company limited shares 股份有限公司 IWhe N
C (131)competitive position 竞争能力状况 T0\[":
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C (132)concept 概念 0d`lugf
C (133)conglomerate 跨行业企业 %6@m~;c0
C (134)consistency concept 一致性概念 1JI7P?\B
C (135)consolidated accounts 合并报表 %V!!S#W
C (136)consolidation accounting 合并会计 MpIP)bdq7
C (137)consortium 财团 d+8|aS<A
C (138)contingency plan 应急计划 (51;cj>J
C (139)contingent liabilities 或有负债 ]tbl1=|
C (140)continuous operation 连续生产 MSt@yKq
C (141)contra 抵消 oOQ0f |MGp
C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 =A"z.KfV
C (144)contribution 贡献毛益 G#'G9/Tm
C (145)contribution centre 贡献中心 AIA4c"w.EO
C (146)contribution chart 贡献图 f_QZql
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
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C (148)contribution to salesration 贡献毛益对销售比率 a -5#8
C (149)control 控制 =VZ0+Yl
C (150)control account 控制帐户 xT+@0?|F
C (151)control limits 控制限度 ).$kp2IN
C (152)controllability concept 可控制概念 .8CfCRq
C (153)controllable cost 可控制成本 jSvo-
C (154)conversion cost 加工成本 -$D#
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 .Na'yS `J
C (156)corporate appraisal 公司评估 elP#s5l4
C (157)corporate planning 公司计划 t@`Sa<
C (158)corporate social reporting 公司社会报告 Z2k5qs7g
C (159)corporation 股份公司 B :1r;8{j
C (160)cost 成本 `{S4_'
C (161)cost account 成本帐户 0LUw
C (162)cost accounting 成本会计 k,[[
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C (163)cost accounting manual 成本手册 +n<;);h
C (164)cost accounts calendar 成本报表的日历时间 '494^1"io
C (165)cost adjustment 成本调整 6uWPIM;
C (166)cost allocation 成本分配 FOX0
C (167)cost apportionment 成本分摊 Ng1[y4R}
C (168)cost attribution 成本归属 #w)D ml
C (169)cost audit 成本审计
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C (170)cost behaviour 成本性态 >vQKCc|93
C (171)cost benefit analysis 成本效益分析 yrrP#F
C (172)cost center 成本中心 e= _7Q.cn
C (173)cost driver 成本动因