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注会《审计》英语常用词汇 {j6$'v)0
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1.audit 审计 {^D; ($lm
2.attestation 鉴证 "4IrW6B$9
3.credibility 可信赖程度 .C\2f+(U
4.audit of financial statements 财务报表审计 g#k@R'7E
5.agreed-upon procedures 执行商定程序 $Ge0<6/
6.high levels of assurance 高水平保证 "XQ3mi`y
7.compilation 编制 iE EP~
8.reliability 可靠性 7qSnP30}
9.relevance 相关性 ]]o?!NX
10.professional skepticism 职业谨慎 {'Y()p3kl
11.objectivity 客观性 2qdc$I&$
12. professional competence 专业胜任能力 `?{6L#
13.Senior/CPA-in-charge 项目经理 (%c&Km7K
14.audit engagement letter 业务约定书 h`dHk]O
15.recurring audit 连续审计
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16.the client 委托人 CcTdLq
17.change CPA 更换注册会计师 /Y=_EOS
18.the existing CPA 现任注册会计师 GorEHlvVh
19.the successor CPA 后任注册会计师 j8oX9
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20.the preceding CPA前任注册会计师 !gJTKQX4
21.issue the audit report 出具审计报告 u6 QW*8b4
22.expert 专家 <0VC`+p<)
23.the board of directors 董事会 /mA\)TL|]
24.knowledge of the entity‘ s business 了解被审计单位情况 ^7uXpqQBr
25.assess material misstatement risks评估重大错报风险 IgjPy5k
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 Kton$%Li
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 Q<NQ9lX
29.the prior year‘s working papers 以前年度工作底稿 #zv&h`gY
30.minutes of meeting 会议纪要 W__Y^\~
31.business risks 经营风险 2 OV$M~
32.appropriateness 适当性 7+88o:G9
33.accounting estimate 会计估计 vz(=3C[
34.management representations 管理层声明 |$;4/cKfy
35.going concern assumption 持续经营假设 ce;$)Ff\
36.audit plan 审计计划 =),O ;M
37.significant audit areas 重点审计领域 LF`]=.Q
38.error 错误 d~MY
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39.fraud舞弊 x+DETRLP
40.modified or additional procedures 修改或追加审计程序 _Ss}dU9
41.misappropriation of assets 侵占资产 mz Cd@<T,
42.transactions without substance 虚假交易 s2(7z9jR
43.unusual pressures 异常压力 qzNXz_#+u
44.the suspected noncompliance 涉嫌存在违法行为 WJxcJE
45.materialiy 重要性 zB`J+r;LU
46.exceed the materiality level 超过重要性水平 9B![l=Gh
47.approach the materiality level 接近重要性水平 W\($LD"X
48.an acceptably low level 可接受水平 E,F^!4 rJ$
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 ]#[4eaCg
50.misstatements or omissions 错报或漏报 kL8E#
51.aggregate 总计 w:9`R<L
52.subsequent events 期后事项 w_V A:]j4
53.adjust the financial statements 调整财务报表 f[vm]1#
54.perform additional audit procedures 实施追加的审计程序 fN@ZJ~F%j
55.audit risk 审计风险 0i"2s}^+_
56.detection risk 检查风险 w2!:>8o:
57.inappropriate audit opinion 不适当的审计意见 ;jaugKf
58.material misstatement 重大的错报 e|W;(@$<
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 >Tjl?CS
61.assessed level of material misstatement risk 重大错报风险的评估水平 1;KJUf[N
62.simall business 小规模企业 }
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63.accounting system 会计系统 c#CV5J\Kk3
64.test of control 控制测试 R|^bZf^
65.walk-through test 穿行测试 ?hAO-*);
66.communication 沟通 -+u}u=z%
67.flow chart 流程图 .%dGSDru
68.reperformance of internal control 重新执行 P3YM4&6XA
69.audit evidence 审计证据 oOc-1C
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70.substantive procedures 实质性程序 @ ;@~=w
71.assertions 认定 bI3GI:hp
72.esistence 存在 #>HY+ ;
73.occurrence 发生 ZXL'R|?
74.completeness 完整性 j^;P=L0=
75.rights and obligations 权利和义务 u Fw1%
76.valuation and allocation 计价和分摊 AbhR
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77.cutoff 截止 /_HTW\7,
78.accuracy 准确性 U}4I29M
79.classification 分类
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80.inspection 检查 l.]wBH#RS
81.supervision of counting 监盘 [E%g3>/mt
82.observation 观察 `1n^~
83.confirmation 函证 rW|%eT*/'A
84.computation 计算 ,;5
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85.analytical procedures 分析程序 %~k>$(u6
86.vouch 核对 M%la@2SK=
87.trace 追查 6]Q#4
88.audit sampling 审计抽样 <wb6)U.
89.error 误差 Nd
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90.expected error 预期误差 DA iS|x
91.population 总体 y$
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92.sampling risk 抽样风险 wdf;LM
93.non- sampling risk 非抽样风险 \.oJ/++
94.sampling unit 抽样单位 fzw:[z:%
95.statistical sampling 统计抽样 4X*U~}
96.tolerable error 可容忍误差 d(XOZF
97.the risk of under reliance 信赖不足风险 (3$DUvx7
98.the risk of over reliance 信赖过度风险 yH]Q;X'
99.the risk of incorrect rejection 误拒风险 16]Ay&Kn!
100. the risk of incorrect acceptance 误受风险 ]P#W\LZp
101.working trial balance 试算平衡表 rM,f7hm[S*
102.index and cross-referencing 索引和交叉索引 z;P#
103.cash receipt 现金收入 T
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104.cash disbursement 现金支出 i$p2am8f
105.bank statement 银行对账单 AG}j'
106.bank reconciliation 银行存款余额调节表 ?>{u@tYL
107.balance sheet date 资产负债表日 !ht2*8$lQ
108.net realizable value 可变现净值 9d^m 7}2
109.storeroom 仓库 $M4Z_zle)
110.sale invoice 销售发票 z/h]Jos
111.price list 价目表 9xj }<WM
112.positive confirmation request 积极式询证函 hu} vYA7ZH
113.negative confirmation request 消极式询证函 =n,1*
114.purchase requisition 请购单 jIr\.i
115.receiving report 验收报告 kaQNcMcq
116.gross margin 毛利 ;,6C&|n]w
117.manufacturing overhead 制造费用 V sx
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118.material requisition 领料单 l'_]0%o]
119.inventory-taking 存货盘点 A?lR[`'u\
120.bond certificate 债券 Ipq0
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121.stock certificate 股票 fCN+9!ljG`
122.audit report 审计报告 QW,:'\G
123.entity 被审计单位 Vt3*~Beb
124.addressee of the audit report 审计报告的收件人 !QvmzuK
125.unqualified opinion 无保留意见 {4A,&pR
126.qualified opinion 保留意见 OI6Mx$
127.disclaimer of opinion 无法表示意见 8x)i{>#i
128.adverse opinion 否定意见 _EP]|DTfr
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A (1)ABC 作业基础成本计算 ~GX
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A (2)absorbed overhead 已吸收制造费用 Z2yO /$<
A (3)absorption costing 吸收成本计算 0Fon`3(^\
A (4)account 账户,报表 t3?I4HQ
A (5)accounting postulate 会计假设 1$Q[
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A (6)accounting series release 会计公告文件 r5UVBV8T
A (7)accounting valuation 会计计价 1eV&oN#
A (8)account sale 承销清单 jQ'g'c!
A (9)accountability concept 经营责任概念 $z*"@
A (10)accountancy 会计职业 q78OP}
A (11)accountant 会计师 \b$pH
A (12)accounting 会计 IAGY-+8e
A (13)agency cost 代理成本 l3
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A (14)accounting bases 会计基础 C P&u
A (15)accounting manual 会计手册 #_S]\=N(
A (16)accounting period 会计期间 wMN{ 9Ce3j
A (17)accounting policies 会计方针 [t3 Kgjt
A (18)accounting rate of return 会计报酬率 "ldd&><
A (19)accounting reference date 会计参照日 _*?qOmf=
A (20)accounting reference period 会计参照期间 XD8I.q
A (21)accrual concept 应计概念 T]z(>{
A (22)accrual expenses 应计费用 1Dc6v57
A (23)acid test ration 速动比率(酸性测试比率) pO7OP"q1
A (24)acquisition 购置 .TdFI"Yn
A (25)acquisition accounting 收购会计 ;b=diZE
A (26)activity based accounting 作业基础成本计算 4t
}wMOR
A (27)adjusting events 调整事项 ;A@DE@^5w
A (28)administrative expenses 行政管理费 XC~"T6F
A (29)advice note 发货通知 hZ>m:es
A (30)amortization 摊销 a}f/<-L
A (31)analytical review 分析性检查 5NN;Fw+
A (32)annual equivalent cost 年度等量成本法 )4qspy3
A (33)annual report and accounts 年度报告和报表 k
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A (34)appraisal cost 检验成本 =hb)e}l
A (35)appropriation account 盈余分配账户 ,9jk<)m]L
A (36)articles of association 公司章程细则 X
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A (37)assets 资产 W?aP%D"(i
A (38)assets cover 资产保障 4.wrY6+V
A (39)asset value per share 每股资产价值 X>uLGr>
A (40)associated company 联营公司 i}C%8}%
A (41)attainable standard 可达标准 }T\.;$f
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A (42)attributable profit 可归属利润 )h 6 w@TF
A (43)audit 审计 :;hg :Q:
A (44)audit report 审计报告 N2}Y8aR~
A (45)auditing standards 审计准则 Zqe$S
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A (46)authorized share capital 额定股本 u&S0
A (47)available hours 可用小时 z7:*
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A (48)avoidable costs 可避免成本 O/Hj-u6&A
B (49)back-to-back loan 易币贷款 PPySOkmS3
B (50)backflush accounting 倒退成本计算 xSM1b5=Pu
B (51)bad debts 坏帐
s:xJ }Ll
B (52)bad debts ratio 坏帐比率 GXD<X_[
B (53)bank charges 银行手续费 Tq)hAZ
B (54)bank overdraft 银行透支 eHs38X
B (55)bank reconciliation 银行存款调节表 $MQ<QP
B (56)bank statement 银行对账单 =
8`KGeP$
B (57)bankruptcy 破产 j5:4/vD
B (58)basis of apportionment 分摊基础 xYv;l\20.
B (59)batch 批量 oxeu%wj_
B (60)batch costing 分批成本计算 ,:J[|9
B (61)beta factor B(市场)风险因素 ic!% } S?
B (62)bill 账单 `@1e{?$
B (63)bill of exchange 汇票 2SlL`hN>Z
B (64)bill of landing 提单 y>
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B (65)bill of materials 用料预计单 n CX{tqy
B (66)bill payable 应付票据 6XZjZ*)W
B (67)bill receivable 应收票据 >m;nt}f'+
B (68)bin card 存货记录卡 -R]~kGa6m<
B (69)bonus 红利 3o>JJJ=]
B (70)book-keeping 薄记 VO {z)_
B (71)Boston classification 波士顿分类 yevJA?C4 v
B (72)breakeven chart 保本图 t, /8U
B (73)breakeven point 保本点 fDW:|%{Y,
B (74)breaking-down time 复位时间 \*{Mg wF
B (75)budget 预算 Bnk<e
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 6qTMHRI
B (78)budget manual 预算手册 u0=&_Q(=
B (79)budget period 预算期间 O9?.J,,mVh
B (80)budgetary control 预算控制 P* &0HbJ
B (81)budgeted capacity 预算生产能力 P=<lY},
B (82)burden 制造费用 -u"|{5? '
B (83)business center 经营中心 e>c
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B (84)business entity 营业个体 y O@1#
B (85)business unit 经营单位 D{\o*\TN
B (86)buy-out management 管理性购买产权 C%E~9_w
B (87)by-product 副产品 ^`SEmYb;
C (88)called-up share capital 催缴股本 Srmr`[i
C (89)capacity 生产能力 .IY@Q
C (90)capacity ratios 生产能力比率 iQ2}*:Jc$
C (91)capital 资本 M"p%CbcI]
C (92)capital assets pricing model资本资产计价模式 zx]r.V
C (93)capital commitment 承诺资本 .nVY" C&
C (94)capital employed 已运用的资本 $]};EI#
C (95)capital expenditure 资本支出 {4/*2IRN9h
C (96)capital expenditureauthorization 资本支出核准 |"%OI~^%
C (97)capital expenditure control 资本支出控制 u$5.GmKm
C (98)capital expenditure proposal资本支出申请 k1
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C (99)capital funding planning 资本基金筹集计划 3[_WTwX0
C (100)capital gain 资本收益 @oH\r-jsgu
C (101)capital investment appraisal资本投资评估 +'93%/:
C (102)capital maintenance 资本保全 t1)b26;
C (103)capital resource planning 资本资源计划 d4#Q<!r
C (104)capital surplus 资本盈余 lr[a~ca\
C (105)capital turnover 资本周转率 pCQB<6&1N
C (106)card 记录卡 cia4!-#
C (107)cash 现金 jy] hP?QG
C (108)cash account 现金账户 2>3gC_^go
C (109)cash book 现金账薄 Xp=Y<`dX
C (110)cash cow 金牛产品 3 G?^/nB
C (111)cash flow 现金流量 yVyh'd:Ik
C (112)cash discounted 现金贴现 _G!lQ)1
C (113)cash flow budget 现金流量预算 -T4{PM
C (114)cash flow statement 现金流量表 {P_~_5o_
C (115)cash ledger 现金分类账 nL+*-R!R
C (116)cash limit 现金限额 kN4nRW9z
C (117)CCA 现时成本会计 9K@>{69WQ
C (118)center 中心 uw@z1'D[i"
C (119)changeover time 变更时间 28;D>6c
C (120)chartered entity 特许经济个体 Vs~^r>
C (121)cheque 支票 B8^tIq
C (122)cheque register 支票登记薄 6}.
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C (123)coin analysis 零钱分类 `CI9~h@k
C (124)classification 分类 Ek +L"7
C (125)clock card 工时卡 9lA@ K[
C (126)code 代码 j[XA"DZR<
C (127)commitment accounting 承诺确认会计 *Rv eR?kO
C (128)common cost 共同成本 _M+'30
C (129)company limited byguarantee 有限担保责任公司 k[l+~5ix
C (130)company limited shares 股份有限公司 )""i"/Mn
C (131)competitive position 竞争能力状况 ${#5$U+kI
C (132)concept 概念 EdA_Hf
C (133)conglomerate 跨行业企业 @^y/V@lDm
C (134)consistency concept 一致性概念 w0Fi~:b
C (135)consolidated accounts 合并报表 <R7*00
C (136)consolidation accounting 合并会计 :z%vNKy1
C (137)consortium 财团 O~g_rcG
C (138)contingency plan 应急计划 U&PAs
e
C (139)contingent liabilities 或有负债 %Yg;s'F>#q
C (140)continuous operation 连续生产 mf'N4y%
C (141)contra 抵消 2
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C (142)contract cost 合同成本 .*>LD
C (143)contract costing 合同成本计算 ch<Fi%)
C (144)contribution 贡献毛益 cve(p
kl
C (145)contribution centre 贡献中心 <JHU*Z
C (146)contribution chart 贡献图 GA{>=Q_~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 br}.s@~
C (148)contribution to salesration 贡献毛益对销售比率 J.:"yK""
C (149)control 控制
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C (150)control account 控制帐户 )#MKOsOct
C (151)control limits 控制限度 |EaGKC(
C (152)controllability concept 可控制概念 -vI?b#
C (153)controllable cost 可控制成本 xTX\%s|
C (154)conversion cost 加工成本 YWeEvo(,=
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0k>NuIIP
C (156)corporate appraisal 公司评估 C8cB Lsa[J
C (157)corporate planning 公司计划 rd\mFz-SB
C (158)corporate social reporting 公司社会报告 ??{ (.`}R~
C (159)corporation 股份公司 N~ljU;wo-9
C (160)cost 成本 ?6B)Ek,'X?
C (161)cost account 成本帐户 %4 cUa| =?
C (162)cost accounting 成本会计 @QtJ/("&WC
C (163)cost accounting manual 成本手册 epm
t
C (164)cost accounts calendar 成本报表的日历时间 2GcQh]ohc
C (165)cost adjustment 成本调整 "uCx.Q9ef
C (166)cost allocation 成本分配 \~Zj](#
C (167)cost apportionment 成本分摊 C/e`O|G
C (168)cost attribution 成本归属 3=)/-l
C (169)cost audit 成本审计 673v
C (170)cost behaviour 成本性态 =2bW"gs
I
C (171)cost benefit analysis 成本效益分析 \SnW(,`o X
C (172)cost center 成本中心 Wt"@?#L
C (173)cost driver 成本动因