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注会《审计》英语常用词汇 l4vTU=
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1.audit 审计 XWUP= D~
2.attestation 鉴证 ?[)yGRzO2
3.credibility 可信赖程度 KVR~jF%
4.audit of financial statements 财务报表审计 dU]/$7
5.agreed-upon procedures 执行商定程序 ZyI$M 3{J
6.high levels of assurance 高水平保证 0C$8g
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7.compilation 编制
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8.reliability 可靠性 -\#lF?fzb
9.relevance 相关性 "uKFOV?j&
10.professional skepticism 职业谨慎 @g-G
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11.objectivity 客观性 0{+.H_f`
12. professional competence 专业胜任能力 $DebXxJw0l
13.Senior/CPA-in-charge 项目经理 ez\eOH6
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 c8Z A5|
16.the client 委托人 mR%FqaN_
17.change CPA 更换注册会计师 *
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18.the existing CPA 现任注册会计师 5u$ D/*
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19.the successor CPA 后任注册会计师 G:IP? z]
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 W:`#% :C
22.expert 专家 dNiH|-$an
23.the board of directors 董事会 8(f:U@BS
24.knowledge of the entity‘ s business 了解被审计单位情况 eC! #CK
25.assess material misstatement risks评估重大错报风险 c_.-b=zm
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 kn"q:aD
27.a general knowledge of —— 初步了解―――的情况 !GwL,)0@^
28.a more knowledge of—— 进一步了解的情况 SeEw.;Xw
29.the prior year‘s working papers 以前年度工作底稿 g/~XCC^F?
30.minutes of meeting 会议纪要 $t}<85YCQ
31.business risks 经营风险 i"r!w|j
32.appropriateness 适当性 ;65D
33.accounting estimate 会计估计 G2:%g(
34.management representations 管理层声明 uO6{r v\
35.going concern assumption 持续经营假设 G[,Q95`w?<
36.audit plan 审计计划 {
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37.significant audit areas 重点审计领域 xY<{qHcX
38.error 错误 {X~gwoz
39.fraud舞弊 R=]d
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40.modified or additional procedures 修改或追加审计程序 IH9.F
41.misappropriation of assets 侵占资产 LWnR?Qve<
42.transactions without substance 虚假交易 h-#1U3d
43.unusual pressures 异常压力 o!c]
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44.the suspected noncompliance 涉嫌存在违法行为 ^oM|<";!?D
45.materialiy 重要性 @7oL#-
46.exceed the materiality level 超过重要性水平 p{D4"Qn+P9
47.approach the materiality level 接近重要性水平 o0bM=njok
48.an acceptably low level 可接受水平 j%IF2p2
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 T{+Z(L
50.misstatements or omissions 错报或漏报 %NHkDa!
51.aggregate 总计 3g~'5Ao
52.subsequent events 期后事项 Lel|,mc`k2
53.adjust the financial statements 调整财务报表 #V,R >0"
54.perform additional audit procedures 实施追加的审计程序 9X$ma/P[
55.audit risk 审计风险 vBcq_sbo
56.detection risk 检查风险 oczG|_
57.inappropriate audit opinion 不适当的审计意见 P"/G
58.material misstatement 重大的错报 ~;]W T
59.tolerable misstatement 可容忍错报 [ic 870_
60.the acceptable level of detection risk 可接受的检查风险 G\de2Q"d:O
61.assessed level of material misstatement risk 重大错报风险的评估水平 )wvHGecp*
62.simall business 小规模企业 v\tEVhm
63.accounting system 会计系统 457\&
64.test of control 控制测试 <{5EdX
65.walk-through test 穿行测试 7!WA)@6
66.communication 沟通 s$D ^ >0
67.flow chart 流程图 "VG+1r+]4
68.reperformance of internal control 重新执行 Ej".axjT
69.audit evidence 审计证据 {X(:jAy
70.substantive procedures 实质性程序
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71.assertions 认定 4)|8Eu[p7
72.esistence 存在 c2t=_aAIPQ
73.occurrence 发生 pi<TFe@eG
74.completeness 完整性 ?L&'- e@
75.rights and obligations 权利和义务 Eow_WW;P
76.valuation and allocation 计价和分摊 %w7u]-tR
77.cutoff 截止 y*pUlts<
78.accuracy 准确性 /1mW|O>0
79.classification 分类 scLn=
80.inspection 检查 Qx;\USv
81.supervision of counting 监盘 J &pO%Q=b
82.observation 观察
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83.confirmation 函证 2'EUy@0
84.computation 计算 9l,a^@Y:
85.analytical procedures 分析程序 TJ q~)Bm
86.vouch 核对 WmY``
87.trace 追查 8>,jpAN}r
88.audit sampling 审计抽样 {M-YHX>*;g
89.error 误差 6f')6X'x
90.expected error 预期误差 u/cg|]x&T
91.population 总体 )E@A0 W
92.sampling risk 抽样风险 V=:'SL*3|
93.non- sampling risk 非抽样风险 z 9FfU
94.sampling unit 抽样单位 o(DOQ Gl
95.statistical sampling 统计抽样 x=ul&|^7D
96.tolerable error 可容忍误差 a}%#*J)!
97.the risk of under reliance 信赖不足风险 \b%kf9 9
98.the risk of over reliance 信赖过度风险 AC>`'Gx
99.the risk of incorrect rejection 误拒风险 T!Hb{Cg*
100. the risk of incorrect acceptance 误受风险 ~0beuK&p
101.working trial balance 试算平衡表 BZzrRC
102.index and cross-referencing 索引和交叉索引 LaQ-=;(`
103.cash receipt 现金收入 Zt.'K(]2h
104.cash disbursement 现金支出 r E}%KsZ
105.bank statement 银行对账单 JSW
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106.bank reconciliation 银行存款余额调节表 ]]Cb$$Td
107.balance sheet date 资产负债表日 {&jb5-*f
108.net realizable value 可变现净值 dZi"$ g
109.storeroom 仓库 yzqVz_Fi*W
110.sale invoice 销售发票 O3I8k\
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111.price list 价目表 UrqRx?#
112.positive confirmation request 积极式询证函 >}+/{(K"E|
113.negative confirmation request 消极式询证函 I'V4D[H5
114.purchase requisition 请购单 "jG}B.l=,
115.receiving report 验收报告 bbrXgQ`s+w
116.gross margin 毛利 l
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117.manufacturing overhead 制造费用 b )B?
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118.material requisition 领料单 {zMU#=EC
119.inventory-taking 存货盘点 E[/\7v\
120.bond certificate 债券 0aG ni|
121.stock certificate 股票 qWQ/'M
122.audit report 审计报告 "rx-_uK*
123.entity 被审计单位 <YdE1{fm
124.addressee of the audit report 审计报告的收件人 8_{X1bj
125.unqualified opinion 无保留意见 D9
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126.qualified opinion 保留意见 a(l29>
127.disclaimer of opinion 无法表示意见 Vh_P/C+
128.adverse opinion 否定意见 z6*X%6,8
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A (1)ABC 作业基础成本计算 gIjh:_ Pz
A (2)absorbed overhead 已吸收制造费用 u6AA4(
A (3)absorption costing 吸收成本计算 -[cTx[Z,
A (4)account 账户,报表 '.:z&gSqx0
A (5)accounting postulate 会计假设 8fl`r~bqZ
A (6)accounting series release 会计公告文件 n*2Un
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A (7)accounting valuation 会计计价
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A (8)account sale 承销清单 -*1J f&
A (9)accountability concept 经营责任概念 Tf'hc]`vS
A (10)accountancy 会计职业 0yD9SJn
A (11)accountant 会计师 &5yVxL:
A (12)accounting 会计 KV(Q;~8"X
A (13)agency cost 代理成本 e )d`pQ6
A (14)accounting bases 会计基础 &L=suDe
A (15)accounting manual 会计手册 #d6)#:uss
A (16)accounting period 会计期间 8X[:j&@
A (17)accounting policies 会计方针 aDU<wxnSvO
A (18)accounting rate of return 会计报酬率 =vX/{C
A (19)accounting reference date 会计参照日 F(>Np2oi6
A (20)accounting reference period 会计参照期间 ,U2*FZ["
A (21)accrual concept 应计概念 8
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A (22)accrual expenses 应计费用 Sc;BCl{=|
A (23)acid test ration 速动比率(酸性测试比率) GPN]9
A (24)acquisition 购置 AE[b
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A (25)acquisition accounting 收购会计 yD zc<p\`
A (26)activity based accounting 作业基础成本计算 JMC. w!
A (27)adjusting events 调整事项 4h|c<-`>t
A (28)administrative expenses 行政管理费 {*G9|#[/@
A (29)advice note 发货通知 ZrpU <
A (30)amortization 摊销 6^]+[q}3
A (31)analytical review 分析性检查 X%
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A (32)annual equivalent cost 年度等量成本法 Mk"^?%PxT
A (33)annual report and accounts 年度报告和报表 `dq,>HdW
A (34)appraisal cost 检验成本 %)1y AdG
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A (35)appropriation account 盈余分配账户 ~%<X0s|
A (36)articles of association 公司章程细则 :D~D U,e'
A (37)assets 资产 <:+ x+4ru
A (38)assets cover 资产保障 *4\:8
A (39)asset value per share 每股资产价值 s6 uG`F"
A (40)associated company 联营公司 Z^3
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A (41)attainable standard 可达标准 >g1~CEMN#
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A (42)attributable profit 可归属利润 I|qo+u)
A (43)audit 审计
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A (44)audit report 审计报告 j#!IuH\]
A (45)auditing standards 审计准则 ,Vc6Gwm
A (46)authorized share capital 额定股本 BC^ :=
A (47)available hours 可用小时 M\uiq38
A (48)avoidable costs 可避免成本 L/$H"YOv
B (49)back-to-back loan 易币贷款 ;`0%t$@-
B (50)backflush accounting 倒退成本计算 dqU~`b9
B (51)bad debts 坏帐 "g5^_UP
B (52)bad debts ratio 坏帐比率 9+Np4i@
B (53)bank charges 银行手续费 5-:?&|JK;
B (54)bank overdraft 银行透支 -_=nDH
B (55)bank reconciliation 银行存款调节表 R0KPZv-
B (56)bank statement 银行对账单 UXJeAE-
B (57)bankruptcy 破产 jys :5P
B (58)basis of apportionment 分摊基础 {'7B6
B (59)batch 批量 X_q\S g
B (60)batch costing 分批成本计算 ,0M_Bk"
B (61)beta factor B(市场)风险因素 6AAz
B (62)bill 账单 |3('
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B (63)bill of exchange 汇票 Ua:}V n&!
B (64)bill of landing 提单 ^UP`%egR
B (65)bill of materials 用料预计单 0yk]o5a++
B (66)bill payable 应付票据 X8Bd3-B
B (67)bill receivable 应收票据 94'&b=5+
B (68)bin card 存货记录卡 .]8ZwAs=&
B (69)bonus 红利 zfJT,h-{
B (70)book-keeping 薄记 z O-z%y
B (71)Boston classification 波士顿分类 /CrSu
B (72)breakeven chart 保本图 P_F30x(
B (73)breakeven point 保本点 is?{MJZ_
B (74)breaking-down time 复位时间 *3+4[WT0]a
B (75)budget 预算 ; 5*&xz
B (76)budget center 预算中心 Zu*F#s!tUI
B (77)budget cost allowance 预算成本折让 j*|VctM
B (78)budget manual 预算手册 yuh *
B (79)budget period 预算期间 <
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B (80)budgetary control 预算控制 L^1NY3=$
B (81)budgeted capacity 预算生产能力 aC]
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B (82)burden 制造费用 OAgniLv
B (83)business center 经营中心 M H|Og84
B (84)business entity 营业个体 l0|5t)jF-
B (85)business unit 经营单位 0CHH)Bku
B (86)buy-out management 管理性购买产权 #]\Uk,mhZB
B (87)by-product 副产品 "BM#4
C (88)called-up share capital 催缴股本 6_(&6]}66
C (89)capacity 生产能力 ^}RCoE
C (90)capacity ratios 生产能力比率 iDpSj!x/_
C (91)capital 资本 pIc#L>{E
C (92)capital assets pricing model资本资产计价模式 tR#OjkvX
C (93)capital commitment 承诺资本 lov!o:dJ
C (94)capital employed 已运用的资本 #$.;'#u'so
C (95)capital expenditure 资本支出 Kew@&j~
C (96)capital expenditureauthorization 资本支出核准 f[]dfLS"W
C (97)capital expenditure control 资本支出控制 Sh/08+@+L:
C (98)capital expenditure proposal资本支出申请 lt/1f{v[:
C (99)capital funding planning 资本基金筹集计划 vx{}}
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C (100)capital gain 资本收益 CT&|QH{
C (101)capital investment appraisal资本投资评估 V.U|
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C (102)capital maintenance 资本保全 %aP!hy
C (103)capital resource planning 资本资源计划 l5~os>
C (104)capital surplus 资本盈余 y5vvu>nd
C (105)capital turnover 资本周转率 )~X2
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C (106)card 记录卡 ?w$kue
C (107)cash 现金 v_yw@
C (108)cash account 现金账户 %U/(|wodd
C (109)cash book 现金账薄 49eD1h3'X[
C (110)cash cow 金牛产品 xw.A #Zb\_
C (111)cash flow 现金流量 aEB_#1
C (112)cash discounted 现金贴现 91/Q9xY
C (113)cash flow budget 现金流量预算 \UA[
C (114)cash flow statement 现金流量表 L7l
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C (115)cash ledger 现金分类账 ]>!K
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C (116)cash limit 现金限额 aHD]k8m z
C (117)CCA 现时成本会计 RTYvS5G
C (118)center 中心 59LG{R2
C (119)changeover time 变更时间 6 W/`07'
C (120)chartered entity 特许经济个体 P1!qbFDv8
C (121)cheque 支票 [z:!j$K
C (122)cheque register 支票登记薄 YqscZ(L:y
C (123)coin analysis 零钱分类 _YRFet[,m
C (124)classification 分类 'B|JAi?
C (125)clock card 工时卡 ]U+LJOb
C (126)code 代码 xR~hwj
C (127)commitment accounting 承诺确认会计 GblA9F7
C (128)common cost 共同成本 "69s)~
C (129)company limited byguarantee 有限担保责任公司 *;W+>W
C (130)company limited shares 股份有限公司 Zpt\p7WQ
C (131)competitive position 竞争能力状况 +w`2kv
C (132)concept 概念 Z{*\S0^ST
C (133)conglomerate 跨行业企业 RbB.q p
C (134)consistency concept 一致性概念 /PVk{3
C (135)consolidated accounts 合并报表 gt
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C (136)consolidation accounting 合并会计 .xCZ1|+gG
C (137)consortium 财团 -OV&Md:~
C (138)contingency plan 应急计划 ijv(9mR
C (139)contingent liabilities 或有负债 {p2!|A&a
C (140)continuous operation 连续生产 l$KA)xbI
C (141)contra 抵消 `bq<$e
C (142)contract cost 合同成本 J0WxR&%a)
C (143)contract costing 合同成本计算 )$2QZ
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C (144)contribution 贡献毛益 [g|_~h
C (145)contribution centre 贡献中心 ic:zsuEm
C (146)contribution chart 贡献图 iT+8|Yia
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 @?sRj&w
C (148)contribution to salesration 贡献毛益对销售比率 z(O Nv#}p
C (149)control 控制 &A
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C (150)control account 控制帐户 >>r(/81S
C (151)control limits 控制限度 h'llK6_)
C (152)controllability concept 可控制概念 yZY \MB/
C (153)controllable cost 可控制成本 qz_7%c]K[
C (154)conversion cost 加工成本 B`)BZ,#p
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 >58YjLXb
C (156)corporate appraisal 公司评估 Q-oktRK
C (157)corporate planning 公司计划 ),%%$G\
C (158)corporate social reporting 公司社会报告 fUWG*o9
C (159)corporation 股份公司 FjHv
C (160)cost 成本 P8:dU(nlW
C (161)cost account 成本帐户 5vQHhwO50k
C (162)cost accounting 成本会计 RMV/&85?y
C (163)cost accounting manual 成本手册 Qp5VP@t
C (164)cost accounts calendar 成本报表的日历时间 ^L
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C (165)cost adjustment 成本调整 g/d<Zfq<{
C (166)cost allocation 成本分配 a=_g*OK}D
C (167)cost apportionment 成本分摊 KfEx"94
C (168)cost attribution 成本归属 dES"@?!^
C (169)cost audit 成本审计 e(&v"}Ef`
C (170)cost behaviour 成本性态 QO:!p5^:
C (171)cost benefit analysis 成本效益分析 )u&|_&g{}J
C (172)cost center 成本中心 z|J_b"u4
C (173)cost driver 成本动因