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注会《审计》英语常用词汇 qq) rd
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1.audit 审计 /<@SFF .
2.attestation 鉴证 1|kvPo#
3.credibility 可信赖程度 \
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4.audit of financial statements 财务报表审计 1crnmJ!C
5.agreed-upon procedures 执行商定程序 cik!GA
6.high levels of assurance 高水平保证 :3XA!o&.T3
7.compilation 编制 tBq
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8.reliability 可靠性 i]Fp..`v~
9.relevance 相关性 PD&\LbuG
10.professional skepticism 职业谨慎 VL%UR{
11.objectivity 客观性 @.b+av4J
12. professional competence 专业胜任能力 F~%]6^$w
13.Senior/CPA-in-charge 项目经理 ROg(U8
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14.audit engagement letter 业务约定书 P<l&0dPO8
15.recurring audit 连续审计 N^HUijw<
16.the client 委托人 GN ]cDik
17.change CPA 更换注册会计师 o.w\l\
18.the existing CPA 现任注册会计师 ^B(V4-|
19.the successor CPA 后任注册会计师 KM}f:_J*lg
20.the preceding CPA前任注册会计师 jhXkS
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21.issue the audit report 出具审计报告 ';TT4$(m
22.expert 专家 eqP&8^HP
23.the board of directors 董事会 c(:f\Wc3Z
24.knowledge of the entity‘ s business 了解被审计单位情况 Bg&i63XL$$
25.assess material misstatement risks评估重大错报风险 l)Pu2!Ic
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 u.mJQDTH
27.a general knowledge of —— 初步了解―――的情况 DF1I[b=]
28.a more knowledge of—— 进一步了解的情况 bSfpbo4(
29.the prior year‘s working papers 以前年度工作底稿 FME3sa$
30.minutes of meeting 会议纪要 LQtj~c>X-|
31.business risks 经营风险 v1BDP<qU2
32.appropriateness 适当性 fBRo_CU8!
33.accounting estimate 会计估计 m@"QDMHk.
34.management representations 管理层声明 J?Ra bYd ~
35.going concern assumption 持续经营假设 )-0kb~;|
36.audit plan 审计计划 [q/Abz'i
37.significant audit areas 重点审计领域 qQA}Z*(m
38.error 错误 \R|4( +]x
39.fraud舞弊 $^OvhnL/
40.modified or additional procedures 修改或追加审计程序 lDOCmdt@N
41.misappropriation of assets 侵占资产 PJ]];MQ
42.transactions without substance 虚假交易 Qr^|:U!;[z
43.unusual pressures 异常压力 Fs{x(_LOr
44.the suspected noncompliance 涉嫌存在违法行为 (yF:
6$:#
45.materialiy 重要性 *pAV2V(!23
46.exceed the materiality level 超过重要性水平 v%"|WV[N
47.approach the materiality level 接近重要性水平 ^aH\7J@Y
48.an acceptably low level 可接受水平 @\|
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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 y.WEj?EL
50.misstatements or omissions 错报或漏报 NWM8[dI
51.aggregate 总计 Pa{%\dsv
52.subsequent events 期后事项 uT}' Y)m
53.adjust the financial statements 调整财务报表 Min
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54.perform additional audit procedures 实施追加的审计程序 99:C"`E{
55.audit risk 审计风险 )z&/_E
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56.detection risk 检查风险 k`0>36
57.inappropriate audit opinion 不适当的审计意见 A D1=[I3
58.material misstatement 重大的错报 2$?C7(kW
59.tolerable misstatement 可容忍错报 {$R' WXVs
60.the acceptable level of detection risk 可接受的检查风险 ptDY3n~'
61.assessed level of material misstatement risk 重大错报风险的评估水平 ]}U*_rM:
62.simall business 小规模企业 clNkph
63.accounting system 会计系统 &;D8]7d
64.test of control 控制测试 8-BflejX
65.walk-through test 穿行测试 W_kHj}dj,p
66.communication 沟通 Ezr:1 GJ
67.flow chart 流程图 7g
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68.reperformance of internal control 重新执行 =&,]Z6{>
69.audit evidence 审计证据 A9wh(P0\
70.substantive procedures 实质性程序 W7U2MqQ
71.assertions 认定 qOSM}ei>s
72.esistence 存在 ^c&L,!_)H
73.occurrence 发生 $lLz3YS
74.completeness 完整性 Zy o[(`y
75.rights and obligations 权利和义务 vU767/
76.valuation and allocation 计价和分摊 ~NQ72wph{
77.cutoff 截止 {5F-5YL+>
78.accuracy 准确性 oJ4AIQjB
79.classification 分类 poToeagZ~Q
80.inspection 检查 +tVaBhd!
81.supervision of counting 监盘 w+yC)Rmz
82.observation 观察 (CsD*U`h
83.confirmation 函证 }UWL-TkEjF
84.computation 计算 =K
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85.analytical procedures 分析程序 my}-s
86.vouch 核对 ZaL.!g
87.trace 追查 8Le||)y,\
88.audit sampling 审计抽样 #`o2Z
89.error 误差 G5CI<KRK#
90.expected error 预期误差 .7l&1C)i
91.population 总体 -F<Wd/Xse
92.sampling risk 抽样风险 3wC' r
93.non- sampling risk 非抽样风险 ;
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94.sampling unit 抽样单位 s;3= {e.
95.statistical sampling 统计抽样 7PtN?;rP
96.tolerable error 可容忍误差 sOU1n
97.the risk of under reliance 信赖不足风险 @ Wd9I;hWv
98.the risk of over reliance 信赖过度风险 K#pNec
99.the risk of incorrect rejection 误拒风险 h"_MA_]~
100. the risk of incorrect acceptance 误受风险 bI:zp!-.
101.working trial balance 试算平衡表 1`a5C.v
102.index and cross-referencing 索引和交叉索引 f}x.jxY?
103.cash receipt 现金收入 R'C2o]
104.cash disbursement 现金支出 &o,<ijJ:^m
105.bank statement 银行对账单 fpFhn
106.bank reconciliation 银行存款余额调节表 T3k#VNH
107.balance sheet date 资产负债表日 ZuS0DPS`L
108.net realizable value 可变现净值 vSi.txV2
109.storeroom 仓库 ~])t 6i
110.sale invoice 销售发票 S/4^ d &Gr
111.price list 价目表 Jo@|"cE=
112.positive confirmation request 积极式询证函 i*#-I3
113.negative confirmation request 消极式询证函 Hm%;=`:'
114.purchase requisition 请购单 Tl2C^j
115.receiving report 验收报告 joiL{
116.gross margin 毛利 Mf&{7%
117.manufacturing overhead 制造费用 z7Q?D^miy
118.material requisition 领料单 |j#C|V%kV
119.inventory-taking 存货盘点 xwJH(_-
120.bond certificate 债券 cp#JBHO
121.stock certificate 股票 .y@oz7T5
122.audit report 审计报告 `bZ/haU}A
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 .ys6"V|31
125.unqualified opinion 无保留意见 UrYZ`J
126.qualified opinion 保留意见 ?kB2iU_f+
127.disclaimer of opinion 无法表示意见 "a8j"lPJ
128.adverse opinion 否定意见 QA5QweL
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A (1)ABC 作业基础成本计算 1:f9J
A (2)absorbed overhead 已吸收制造费用 1n:8s'\
A (3)absorption costing 吸收成本计算 li0i"
A (4)account 账户,报表 }Rz3<eON
A (5)accounting postulate 会计假设 u%$Zqee
A (6)accounting series release 会计公告文件 *:L?#Bw
A (7)accounting valuation 会计计价 BV>\ McI+
A (8)account sale 承销清单 y5
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A (9)accountability concept 经营责任概念 V&Xe!S
A (10)accountancy 会计职业 `"&da#N]
A (11)accountant 会计师 \H=&`?
A (12)accounting 会计 ML(
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A (13)agency cost 代理成本 YRh BRE
A (14)accounting bases 会计基础 D"J!\_o
A (15)accounting manual 会计手册 rmE" rf
A (16)accounting period 会计期间 0Sgaem`
A (17)accounting policies 会计方针 WXmn1^"kK}
A (18)accounting rate of return 会计报酬率 b+f'[;
A (19)accounting reference date 会计参照日 1rkE yh??
A (20)accounting reference period 会计参照期间 WIv?}gi:
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A (21)accrual concept 应计概念 <-,gAk)u
A (22)accrual expenses 应计费用 jC7&s$>Q"g
A (23)acid test ration 速动比率(酸性测试比率) qL6
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A (24)acquisition 购置 { Fawt:
A (25)acquisition accounting 收购会计 uoXAQ6k
A (26)activity based accounting 作业基础成本计算 8"fD`jtQ
A (27)adjusting events 调整事项 't6V:X
A (28)administrative expenses 行政管理费 &<UM
BAS
A (29)advice note 发货通知 lsy?Ac
A (30)amortization 摊销 :1iqT)&|8F
A (31)analytical review 分析性检查 /Rg*~Ers
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A (32)annual equivalent cost 年度等量成本法 4)U.5FBk
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A (33)annual report and accounts 年度报告和报表 1. rj'
A (34)appraisal cost 检验成本 `.x
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A (35)appropriation account 盈余分配账户 m<0
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A (36)articles of association 公司章程细则 <K8\n^i~c
A (37)assets 资产 WC|.g,9#
A (38)assets cover 资产保障 *7h!w!LN~
A (39)asset value per share 每股资产价值 =9"W@n[>W
A (40)associated company 联营公司 \'CDRr
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A (41)attainable standard 可达标准 4R
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A (42)attributable profit 可归属利润 lhw ,J]0*
A (43)audit 审计 4( 1(e
A (44)audit report 审计报告 Xt#4/>dlR
A (45)auditing standards 审计准则 -*m+(7G\
A (46)authorized share capital 额定股本 .] sf0S!
A (47)available hours 可用小时 82]vkU
A (48)avoidable costs 可避免成本 R8T]2?Q1
B (49)back-to-back loan 易币贷款 k31I ysh
B (50)backflush accounting 倒退成本计算 A _XhuQB;d
B (51)bad debts 坏帐 kjtjw1\o
B (52)bad debts ratio 坏帐比率 ea~:}!-P
B (53)bank charges 银行手续费 )I$q 5%q8
B (54)bank overdraft 银行透支 9$|Gfyv
B (55)bank reconciliation 银行存款调节表 H)>;/#!r-
B (56)bank statement 银行对账单 yZ7,QsEsN
B (57)bankruptcy 破产 k:#P|z$UD
B (58)basis of apportionment 分摊基础 NN1$'"@NL
B (59)batch 批量 2w-51
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B (60)batch costing 分批成本计算 h<SQL97N
B (61)beta factor B(市场)风险因素 ZG d
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B (62)bill 账单 kJ-*fe
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B (63)bill of exchange 汇票 8WXJ.
B (64)bill of landing 提单 aN $}?
B (65)bill of materials 用料预计单 'qF#<1&
B (66)bill payable 应付票据 ty*@7g0k
B (67)bill receivable 应收票据 zA!0l*H
B (68)bin card 存货记录卡 [_.5RPJP8
B (69)bonus 红利 &g~ wS@
B (70)book-keeping 薄记 Wxbq)Z[V
B (71)Boston classification 波士顿分类 &_gTD
B (72)breakeven chart 保本图 ZU9c 5/J
B (73)breakeven point 保本点 {nvLPUL
B (74)breaking-down time 复位时间 f4guz
B (75)budget 预算 sPb=82~z
B (76)budget center 预算中心 =pk)3<GwF
B (77)budget cost allowance 预算成本折让 +5&wOgx
B (78)budget manual 预算手册 ,57`D'
B (79)budget period 预算期间 _+^ 2^TW
B (80)budgetary control 预算控制 0sh/|`\
B (81)budgeted capacity 预算生产能力 }A:<%N
B (82)burden 制造费用 v^_mFp-}\
B (83)business center 经营中心 .^m>AKC0cX
B (84)business entity 营业个体 Z KOXI%~Mc
B (85)business unit 经营单位 ^_%kE%I
B (86)buy-out management 管理性购买产权 D^-7JbE]
B (87)by-product 副产品 T1r3=Y4
C (88)called-up share capital 催缴股本 A?oXqb
C (89)capacity 生产能力 u]ZqOJXxu
C (90)capacity ratios 生产能力比率 VT.;:Q
C (91)capital 资本 AT\qiznvP
C (92)capital assets pricing model资本资产计价模式 W.1As{
C (93)capital commitment 承诺资本 _ %x4ty
C (94)capital employed 已运用的资本 5&e<#"
C (95)capital expenditure 资本支出 W7\&~IWub
C (96)capital expenditureauthorization 资本支出核准 iK IOh('G
C (97)capital expenditure control 资本支出控制 1 `7<2w
C (98)capital expenditure proposal资本支出申请 >R2SQA o
C (99)capital funding planning 资本基金筹集计划 XJ0oS32_wK
C (100)capital gain 资本收益 \xUe/=
C (101)capital investment appraisal资本投资评估 <uc1D/~^:
C (102)capital maintenance 资本保全 ejO}t:}P
C (103)capital resource planning 资本资源计划 _"%B7FK
C (104)capital surplus 资本盈余 hG_?8:W8HT
C (105)capital turnover 资本周转率 .y&QqxiE
C (106)card 记录卡 q,3;m[cA
C (107)cash 现金 S inl
C (108)cash account 现金账户 7'-j%!#w
C (109)cash book 现金账薄 ,
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C (110)cash cow 金牛产品 @Fpb-Qd"
C (111)cash flow 现金流量 `+/H^
C (112)cash discounted 现金贴现 07/L}b`P
C (113)cash flow budget 现金流量预算 0K-*WQ*#9
C (114)cash flow statement 现金流量表 Z^
9/v
C (115)cash ledger 现金分类账 }I!hOD>]O
C (116)cash limit 现金限额 0'r%,0
C (117)CCA 现时成本会计 x#N-&baS
C (118)center 中心 t
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C (119)changeover time 变更时间 5
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C (120)chartered entity 特许经济个体 Ijf
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C (121)cheque 支票 }elH75[64
C (122)cheque register 支票登记薄 )!Bd6-
C (123)coin analysis 零钱分类 1'4J[S\cM
C (124)classification 分类 "W#t;;9Wz
C (125)clock card 工时卡 9 F^;!
C (126)code 代码 ,b$2= JO'f
C (127)commitment accounting 承诺确认会计 TFepxF
C (128)common cost 共同成本 {R^'=(YFy
C (129)company limited byguarantee 有限担保责任公司 o_Si mJFK
C (130)company limited shares 股份有限公司 2 /y}a
#s
C (131)competitive position 竞争能力状况 8:.nEo'
C (132)concept 概念 M-
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C (133)conglomerate 跨行业企业 a?R[J==
C (134)consistency concept 一致性概念 i\H+X
C (135)consolidated accounts 合并报表 S
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C (136)consolidation accounting 合并会计 |fHB[ W#
C (137)consortium 财团 FhIqy %X
C (138)contingency plan 应急计划 8)VgS&B~
C (139)contingent liabilities 或有负债 u7;~
C (140)continuous operation 连续生产 = zl=SLe
C (141)contra 抵消 QI_59f>
C (142)contract cost 合同成本 p$k\m|
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C (143)contract costing 合同成本计算 rQP"Y[
C (144)contribution 贡献毛益 b8f+,2Tk
C (145)contribution centre 贡献中心 B/"2.,
C (146)contribution chart 贡献图 D^Ys)- d
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 <TNk?d
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C (148)contribution to salesration 贡献毛益对销售比率 5v^L9!`@%v
C (149)control 控制 t?^9HP1b_
C (150)control account 控制帐户 gNx+>h`AF
C (151)control limits 控制限度 M)cGz$Q|
C (152)controllability concept 可控制概念 zx1:`K0bi
C (153)controllable cost 可控制成本 y@wF_WX2
C (154)conversion cost 加工成本 .~}z4r
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %TrF0{NR90
C (156)corporate appraisal 公司评估 !CjqL~
C (157)corporate planning 公司计划 wE).>
C (158)corporate social reporting 公司社会报告 89cVJ4]g~!
C (159)corporation 股份公司 1'G8o=~
C (160)cost 成本 ?G?gy2
C (161)cost account 成本帐户 <E\V`g
C (162)cost accounting 成本会计 8G ]w,eF
C (163)cost accounting manual 成本手册 yoqa@ V
C (164)cost accounts calendar 成本报表的日历时间 2@vj!U 8
C (165)cost adjustment 成本调整 ;TZGC).6
C (166)cost allocation 成本分配 uG>nV
C (167)cost apportionment 成本分摊 :G)<}j"sM
C (168)cost attribution 成本归属 =z:U~D
C (169)cost audit 成本审计 J<JBdk
C (170)cost behaviour 成本性态 J fcMca
C (171)cost benefit analysis 成本效益分析 eSl-9
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C (172)cost center 成本中心 -cNx1et
C (173)cost driver 成本动因