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注会《审计》英语常用词汇 sF[gjeIb
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1.audit 审计 qWWt5rJ
2.attestation 鉴证 Gds(.]_
3.credibility 可信赖程度 46e?%0(
4.audit of financial statements 财务报表审计 %bF157X5An
5.agreed-upon procedures 执行商定程序 $.d,>F6
6.high levels of assurance 高水平保证 ]>Z9K@
7.compilation 编制 !
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8.reliability 可靠性 Nj2l>[L;
9.relevance 相关性 %CvVu)tc
10.professional skepticism 职业谨慎 n
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11.objectivity 客观性 ~@l4T_,k
12. professional competence 专业胜任能力 5XHejHn>
13.Senior/CPA-in-charge 项目经理 FNF `Z
14.audit engagement letter 业务约定书 S#8)N`
15.recurring audit 连续审计 j[A(@w"
16.the client 委托人 7rRI-w
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17.change CPA 更换注册会计师 B'(zhjV
18.the existing CPA 现任注册会计师 hI*v)c
19.the successor CPA 后任注册会计师 0KgP'oWvY
20.the preceding CPA前任注册会计师 T"za|Fo
21.issue the audit report 出具审计报告 2AhfQ%Y=
22.expert 专家 vWESu4W`L
23.the board of directors 董事会 4XER7c
24.knowledge of the entity‘ s business 了解被审计单位情况 fvH{va.
25.assess material misstatement risks评估重大错报风险 M$@~|pQ<
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 KU(BY}/ ^
27.a general knowledge of —— 初步了解―――的情况 i?(cp["7
28.a more knowledge of—— 进一步了解的情况 C^4,L
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29.the prior year‘s working papers 以前年度工作底稿 -`\^_nVC
30.minutes of meeting 会议纪要 |T/OOIA=sI
31.business risks 经营风险 tl!dRV92
32.appropriateness 适当性 |J:r]);@K
33.accounting estimate 会计估计 ~!5Qb{^
34.management representations 管理层声明 ~>9G\/u j
35.going concern assumption 持续经营假设 g3[-[G^5
36.audit plan 审计计划 9^n0<(99b
37.significant audit areas 重点审计领域 e>e${\=,
38.error 错误 (T pnJq
39.fraud舞弊 fu~
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40.modified or additional procedures 修改或追加审计程序 8M,o)oH
41.misappropriation of assets 侵占资产 =Jw*T[ E
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 5,^DT15a4P
44.the suspected noncompliance 涉嫌存在违法行为 )mOM!I7D@
45.materialiy 重要性 KyVzf(^
46.exceed the materiality level 超过重要性水平 p\;8?x
47.approach the materiality level 接近重要性水平 D-C]0Jf3
48.an acceptably low level 可接受水平 ;4b=/1M'
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *Us}E7/"'
50.misstatements or omissions 错报或漏报 g.`Ntsi$wI
51.aggregate 总计 Nb ~J'"
52.subsequent events 期后事项 e/+.^ '{
53.adjust the financial statements 调整财务报表 `!I/6d?A
54.perform additional audit procedures 实施追加的审计程序 }2RbX,0l9
55.audit risk 审计风险 Myg;2 .
56.detection risk 检查风险 Q) aZ0 Pt
57.inappropriate audit opinion 不适当的审计意见 A. tGr(r
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 0H4|}+e
60.the acceptable level of detection risk 可接受的检查风险 t~K[`=G\ex
61.assessed level of material misstatement risk 重大错报风险的评估水平 /"A=Yf
62.simall business 小规模企业 Y(1?uVYW\d
63.accounting system 会计系统 aL&egM*
64.test of control 控制测试 3zKeN:w
65.walk-through test 穿行测试 P#!gP3
66.communication 沟通 M"s:*
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67.flow chart 流程图 Pb T2-
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68.reperformance of internal control 重新执行 1U/9=b
69.audit evidence 审计证据 RiR],Sj
70.substantive procedures 实质性程序 O-p`9(_m
71.assertions 认定 MmvJ)|&t
72.esistence 存在 R8lja%+0$
73.occurrence 发生 p>?(uGV
74.completeness 完整性 ;g#n
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75.rights and obligations 权利和义务 ](s5;ta
76.valuation and allocation 计价和分摊 7z3tDE[#
77.cutoff 截止
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78.accuracy 准确性 \l3z<\
79.classification 分类 7DK}c]js
80.inspection 检查 d\3 %5
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81.supervision of counting 监盘 c9jS
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82.observation 观察 (:E@kpK
83.confirmation 函证 -U$;\1--
84.computation 计算 )XSHKPTQ1
85.analytical procedures 分析程序 ;Q vQ fV4
86.vouch 核对 X0j> g^b8
87.trace 追查 zq$L[X
88.audit sampling 审计抽样 5
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89.error 误差 t D
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90.expected error 预期误差 X8*~Cf73u
91.population 总体 7O|`\&RYR
92.sampling risk 抽样风险 L{IMZ+IB2|
93.non- sampling risk 非抽样风险 |LLpG37_
94.sampling unit 抽样单位 5o4KV?"
95.statistical sampling 统计抽样 q!U$\Q&
96.tolerable error 可容忍误差 g^|R;s{
97.the risk of under reliance 信赖不足风险 +Z_VF30pa
98.the risk of over reliance 信赖过度风险 -"H$&p~
99.the risk of incorrect rejection 误拒风险 7>MG8pf3a
100. the risk of incorrect acceptance 误受风险 |/xA5_-N
101.working trial balance 试算平衡表 J{a9pr6
102.index and cross-referencing 索引和交叉索引 {0,6-dd5
103.cash receipt 现金收入 l
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104.cash disbursement 现金支出 ,m0M:!hK
105.bank statement 银行对账单 0>-}c>
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 c}S<<LR
108.net realizable value 可变现净值 OUwnVAZZ6
109.storeroom 仓库 e#}Fm;|d
110.sale invoice 销售发票 (4q/LuP^d
111.price list 价目表 1D[>oK\
112.positive confirmation request 积极式询证函 '/loJz 1
113.negative confirmation request 消极式询证函 rzie_)a Y%
114.purchase requisition 请购单 ^A\(M%*F
115.receiving report 验收报告 #>G:6'r
116.gross margin 毛利 7 J6Z?
117.manufacturing overhead 制造费用 ppLL
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118.material requisition 领料单 /4 Kd
119.inventory-taking 存货盘点 T)q
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120.bond certificate 债券 ,1CmB@
121.stock certificate 股票 bxO/FrwTj{
122.audit report 审计报告 =)jo}MB
123.entity 被审计单位 ~9k E.
124.addressee of the audit report 审计报告的收件人 `h :!^"G
125.unqualified opinion 无保留意见 Cq<Lj
126.qualified opinion 保留意见 }C["'tLX
127.disclaimer of opinion 无法表示意见 A{)pzV25
128.adverse opinion 否定意见 (5:pHX`P
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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 Jwj=a1I 53
A (3)absorption costing 吸收成本计算 aTH$+f1?Q
A (4)account 账户,报表 5f0g7w =-
A (5)accounting postulate 会计假设 e_!Z-#\J%
A (6)accounting series release 会计公告文件 \=|=
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A (7)accounting valuation 会计计价 Q;q{1M >
A (8)account sale 承销清单 "dOQ)<;
A (9)accountability concept 经营责任概念 V)5,E>;EN
A (10)accountancy 会计职业 WL,2<[)Ew
A (11)accountant 会计师 14uv[z6
A (12)accounting 会计 1!U:M8T|
A (13)agency cost 代理成本 .tHc*Eh
A (14)accounting bases 会计基础 ;P8%yf
A (15)accounting manual 会计手册 %FqQ+0^
A (16)accounting period 会计期间 \WdSj
A (17)accounting policies 会计方针 &~B8~U4%
A (18)accounting rate of return 会计报酬率 q;sZwp<
A (19)accounting reference date 会计参照日 c3#eL
A (20)accounting reference period 会计参照期间 g6.I~oQj
A (21)accrual concept 应计概念 {0/2Hw n
A (22)accrual expenses 应计费用 4!96k~d}
A (23)acid test ration 速动比率(酸性测试比率)
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A (24)acquisition 购置 #CyqiOM\*
A (25)acquisition accounting 收购会计 ?Oy0p8
A (26)activity based accounting 作业基础成本计算 DaGny0|BB
A (27)adjusting events 调整事项 A yn$,
A (28)administrative expenses 行政管理费 :.a184ax
A (29)advice note 发货通知 p_JWklg^
A (30)amortization 摊销 l1L8a I,8
A (31)analytical review 分析性检查 JwWxM3(%t
A (32)annual equivalent cost 年度等量成本法 uD{ xs
A (33)annual report and accounts 年度报告和报表 4
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A (34)appraisal cost 检验成本 v*As:;D_
A (35)appropriation account 盈余分配账户 cuy9QBB
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A (36)articles of association 公司章程细则 L=HnVgBs
A (37)assets 资产 7D'D7=Z.
A (38)assets cover 资产保障 q j9q
A (39)asset value per share 每股资产价值 WMW
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A (40)associated company 联营公司 &U}8@;
A (41)attainable standard 可达标准 *O[/-
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A (42)attributable profit 可归属利润 N@!PhP
A (43)audit 审计 Q^05n$ tI
A (44)audit report 审计报告 G'dN<Nw6
A (45)auditing standards 审计准则 5U]@
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A (46)authorized share capital 额定股本
4"!kCUB
A (47)available hours 可用小时 C"s-ttP
A (48)avoidable costs 可避免成本 w5/6+@}
B (49)back-to-back loan 易币贷款 N{@~(>ee^
B (50)backflush accounting 倒退成本计算 C6@*l~j
B (51)bad debts 坏帐 A9"!=/~
B (52)bad debts ratio 坏帐比率 Bx$?*y&f!v
B (53)bank charges 银行手续费 jWh)bsqI!
B (54)bank overdraft 银行透支 ]
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B (55)bank reconciliation 银行存款调节表 |68/FJZ,5
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 aX|(%1r
B (58)basis of apportionment 分摊基础 a+a6P5kJ
B (59)batch 批量 +StsSZ
B (60)batch costing 分批成本计算 U&a(WQV9&
B (61)beta factor B(市场)风险因素 rwgj]
B (62)bill 账单 QF*cdc<
B (63)bill of exchange 汇票 A 2A_F|f
B (64)bill of landing 提单 &k-NDh3
B (65)bill of materials 用料预计单 p1HbD`ST
B (66)bill payable 应付票据 8$ #z>
B (67)bill receivable 应收票据 oK4xRv8Hd
B (68)bin card 存货记录卡 NZ6:ZzM
B (69)bonus 红利 KMQPA>w#
B (70)book-keeping 薄记 DUF$-'A
B (71)Boston classification 波士顿分类 b7T;6\[m
B (72)breakeven chart 保本图 [/ertB
B (73)breakeven point 保本点 Ip)u6We>I
B (74)breaking-down time 复位时间 v'^}zO
B (75)budget 预算 8IBr#+0
B (76)budget center 预算中心 3#>%_
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B (77)budget cost allowance 预算成本折让 y
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B (78)budget manual 预算手册 |k%1mE(+=s
B (79)budget period 预算期间 EIyFGCw|U
B (80)budgetary control 预算控制 X')l04P@%
B (81)budgeted capacity 预算生产能力 EV w {G<
B (82)burden 制造费用 ux|
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B (83)business center 经营中心 ?.lo[X<,*
B (84)business entity 营业个体 IXR'JZ?fH
B (85)business unit 经营单位 Fpeokr"i
B (86)buy-out management 管理性购买产权 gG}H5uN
B (87)by-product 副产品 kp}[nehF
C (88)called-up share capital 催缴股本 p|dn&<kd
C (89)capacity 生产能力 #:/
27
C (90)capacity ratios 生产能力比率 C8|#
C (91)capital 资本
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C (92)capital assets pricing model资本资产计价模式 7l~^KsX
C (93)capital commitment 承诺资本 #M+_Lk3
C (94)capital employed 已运用的资本 "bWx<
C (95)capital expenditure 资本支出 T:H~Y+qnt
C (96)capital expenditureauthorization 资本支出核准 S7#dyAX8
C (97)capital expenditure control 资本支出控制 y;<suGl
C (98)capital expenditure proposal资本支出申请 p4UEhT
C (99)capital funding planning 资本基金筹集计划 1,Mm+_)B
C (100)capital gain 资本收益 UL>2gl4s/
C (101)capital investment appraisal资本投资评估 ED" fi$
C (102)capital maintenance 资本保全 -"i$^Q`
C (103)capital resource planning 资本资源计划 dGkw%3[
C (104)capital surplus 资本盈余 g0}jE%)
C (105)capital turnover 资本周转率 4#]g852
C (106)card 记录卡 pPo(nH|<
C (107)cash 现金 ]7yx
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C (108)cash account 现金账户 y,ub*-:
C (109)cash book 现金账薄 CmBgay
C (110)cash cow 金牛产品 "Y&
C (111)cash flow 现金流量 k<+Sj
h$
C (112)cash discounted 现金贴现 Yg,b
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C (113)cash flow budget 现金流量预算 F'|e:h
C (114)cash flow statement 现金流量表 bM:4i1Z
C (115)cash ledger 现金分类账 WG,1%=M@
C (116)cash limit 现金限额 @U1|?~M%s
C (117)CCA 现时成本会计 Iz. h
C (118)center 中心 c ^.^
5@
C (119)changeover time 变更时间 _5~|z$GW
C (120)chartered entity 特许经济个体 Kl%[f jI)
C (121)cheque 支票 ~ho,bwJM[T
C (122)cheque register 支票登记薄 ]sL.+.P
C (123)coin analysis 零钱分类 xRhGBb{@s
C (124)classification 分类 jl(D;JnF
C (125)clock card 工时卡 8]`s&d@GY
C (126)code 代码 9lR6:}L7
C (127)commitment accounting 承诺确认会计 p5vQ.Ni*\-
C (128)common cost 共同成本 #0uu19+}
C (129)company limited byguarantee 有限担保责任公司 X1a~l|$h
C (130)company limited shares 股份有限公司 &oB*gGRw=7
C (131)competitive position 竞争能力状况 4dCXBTT
C (132)concept 概念 F+Qnf'at1
C (133)conglomerate 跨行业企业 hZL!%sL7
C (134)consistency concept 一致性概念 W)/f5[L
C (135)consolidated accounts 合并报表 d v[.u{#tP
C (136)consolidation accounting 合并会计 T&>65`L
C (137)consortium 财团 Q[K$f %>
C (138)contingency plan 应急计划 F1- "yX1B
C (139)contingent liabilities 或有负债 6'/Zq
C (140)continuous operation 连续生产 RMT9tXe*5
C (141)contra 抵消 [ij) k@.
C (142)contract cost 合同成本 DzE^FY
C (143)contract costing 合同成本计算 V*Fy@
C (144)contribution 贡献毛益 Xn%7{%;h
C (145)contribution centre 贡献中心 QK0]9
C (146)contribution chart 贡献图 y] D\i5Xv
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 l9=Ka{$^*
C (148)contribution to salesration 贡献毛益对销售比率 d$bO.t5CLh
C (149)control 控制 mhhc}dS(H
C (150)control account 控制帐户 -bOtF%
C (151)control limits 控制限度
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C (152)controllability concept 可控制概念 )z@
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C (153)controllable cost 可控制成本 #@`
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C (154)conversion cost 加工成本 H+Bon=$cE!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~(XaXu
C (156)corporate appraisal 公司评估 $fD% 18
C (157)corporate planning 公司计划 UR_Ty59
C (158)corporate social reporting 公司社会报告 Zn
r4^i&(
C (159)corporation 股份公司 IO"P /Q
C (160)cost 成本 T5ky:{Y
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C (161)cost account 成本帐户 \9#f:8Q
C (162)cost accounting 成本会计 =CD6x=
l6
C (163)cost accounting manual 成本手册 /]Y#*r8jRi
C (164)cost accounts calendar 成本报表的日历时间 oYf+I
C (165)cost adjustment 成本调整 lV^:2I/
C (166)cost allocation 成本分配 6c-'CW
C (167)cost apportionment 成本分摊 ^[m-PS(
C (168)cost attribution 成本归属 u;rmqo1
C (169)cost audit 成本审计 .U|'KCM9m
C (170)cost behaviour 成本性态 ]oSx]R>{f
C (171)cost benefit analysis 成本效益分析 H@wjZ;R
C (172)cost center 成本中心 U9b[t
C (173)cost driver 成本动因