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注会《审计》英语常用词汇 o/
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1.audit 审计 @a>2c$%
2.attestation 鉴证 s/e"'Hz
3.credibility 可信赖程度 xc:!cA{V
4.audit of financial statements 财务报表审计 j0GMTri3
5.agreed-upon procedures 执行商定程序 9W>Y#V~|v!
6.high levels of assurance 高水平保证 l
Js<
7.compilation 编制 16EVl~LN
8.reliability 可靠性 Ty@=yA17
9.relevance 相关性 C"qU-&*v
10.professional skepticism 职业谨慎 qXW}
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11.objectivity 客观性 <0.$'M~E
12. professional competence 专业胜任能力 %77p5ctW
13.Senior/CPA-in-charge 项目经理 X$b={]b
14.audit engagement letter 业务约定书 q7m6&2$[
15.recurring audit 连续审计 \cJ-Dd
16.the client 委托人 ]:$
O{y
17.change CPA 更换注册会计师 C#=bW'C
18.the existing CPA 现任注册会计师 ZC4*{
19.the successor CPA 后任注册会计师 #W2[
20.the preceding CPA前任注册会计师 XC3Kh^
21.issue the audit report 出具审计报告 W*:,m8wk
22.expert 专家 %T=A{<[`
23.the board of directors 董事会 O:/yAc`
24.knowledge of the entity‘ s business 了解被审计单位情况 25|8nfeC5
25.assess material misstatement risks评估重大错报风险 @l
(vYJ:f
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 Na,_
27.a general knowledge of —— 初步了解―――的情况 nCvPB/-
28.a more knowledge of—— 进一步了解的情况 )g@S%Yu
29.the prior year‘s working papers 以前年度工作底稿 ?Jusl8Sm
30.minutes of meeting 会议纪要 JH]K/sC>
31.business risks 经营风险 l
n}}5Q
32.appropriateness 适当性 qy!Ou3^
33.accounting estimate 会计估计 ]AS"z<
34.management representations 管理层声明 qG9+/u)\
35.going concern assumption 持续经营假设 '7B"(dA&C
36.audit plan 审计计划 tNmy&
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37.significant audit areas 重点审计领域 -
?!:{UXl
38.error 错误
8?Y['
39.fraud舞弊 rt +..t\
40.modified or additional procedures 修改或追加审计程序 Qc{RaMwD
41.misappropriation of assets 侵占资产 W;Jx<-#1
42.transactions without substance 虚假交易 L1)@z8]
43.unusual pressures 异常压力 <;t)6:N\
44.the suspected noncompliance 涉嫌存在违法行为 Ei@M$Fd
45.materialiy 重要性 }98>5%Uv
46.exceed the materiality level 超过重要性水平 bv
dR"G
47.approach the materiality level 接近重要性水平 q1hMmMi
48.an acceptably low level 可接受水平 ;;gK@?hJ
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 rp:wQH7
50.misstatements or omissions 错报或漏报 dow^*{fqZ
51.aggregate 总计 snp v z1iS
52.subsequent events 期后事项 YY4-bNj[p
53.adjust the financial statements 调整财务报表 QI!i
54.perform additional audit procedures 实施追加的审计程序 M_D6i%b^
55.audit risk 审计风险 N\1/JW+
56.detection risk 检查风险 <3O T>E[
57.inappropriate audit opinion 不适当的审计意见 6=PiVwI
58.material misstatement 重大的错报 gKb0)4 AK
59.tolerable misstatement 可容忍错报 I/COqU7~
60.the acceptable level of detection risk 可接受的检查风险 jV7&Y.$zF]
61.assessed level of material misstatement risk 重大错报风险的评估水平
vU/ D7
62.simall business 小规模企业 K2/E#}/
63.accounting system 会计系统 +ydm,aKk
64.test of control 控制测试 azb=(l-
65.walk-through test 穿行测试 EH+~].PJd
66.communication 沟通 %bX0 mN
67.flow chart 流程图 ~k4W<
68.reperformance of internal control 重新执行 GZ0aOpUWVq
69.audit evidence 审计证据 ?9u4a_x
70.substantive procedures 实质性程序 =!-5+I#e
71.assertions 认定 ~j,TVY
72.esistence 存在 ]~a_d)
73.occurrence 发生 %XXkVK`
74.completeness 完整性 8gmn6dCf
75.rights and obligations 权利和义务 j[S`^2
76.valuation and allocation 计价和分摊 ~' =lo
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77.cutoff 截止 ?SUQk55w
78.accuracy 准确性 i@<~"~>]7
79.classification 分类 n'64;J5
80.inspection 检查 6|;0ax4:P
81.supervision of counting 监盘 hZNEv|
82.observation 观察 5&4F,v[zp
83.confirmation 函证 o G_~3Kt
84.computation 计算 A"/aGCG0z
85.analytical procedures 分析程序 hrM"Zg
86.vouch 核对 Z[,`"}}hv=
87.trace 追查 12r` )
88.audit sampling 审计抽样 m(3);)d
89.error 误差 CT5Y/E?}
90.expected error 预期误差 6hbEO-(
91.population 总体 JY4_v>Aob
92.sampling risk 抽样风险 g+Ph6W
93.non- sampling risk 非抽样风险 .g-3e"@
94.sampling unit 抽样单位 (4)3W^/kk?
95.statistical sampling 统计抽样 l:tpL(%
96.tolerable error 可容忍误差 /;UTC)cJ
97.the risk of under reliance 信赖不足风险 `QCD$=
98.the risk of over reliance 信赖过度风险 Nz]aaoO4
99.the risk of incorrect rejection 误拒风险 X"J%R/f
100. the risk of incorrect acceptance 误受风险 @bQ!zCI
101.working trial balance 试算平衡表 s}b*5@8|tA
102.index and cross-referencing 索引和交叉索引 !yCl(XT
103.cash receipt 现金收入 5K(n3?1z)
104.cash disbursement 现金支出 x9*ys;~w
105.bank statement 银行对账单 @c"yAy^t
106.bank reconciliation 银行存款余额调节表 iy
3DX|]
107.balance sheet date 资产负债表日 r|8V @.@i
108.net realizable value 可变现净值
A1!:BC
109.storeroom 仓库 $wXih#7
110.sale invoice 销售发票 z`9l<Q/
111.price list 价目表 ag/u8
112.positive confirmation request 积极式询证函 GHrBK&
113.negative confirmation request 消极式询证函 vadM1c*z
114.purchase requisition 请购单 n^Au*'
115.receiving report 验收报告 pFH?/D
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116.gross margin 毛利 0N1' $K$\
117.manufacturing overhead 制造费用 :A$wX$H01
118.material requisition 领料单 Ard
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119.inventory-taking 存货盘点 kO
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120.bond certificate 债券 l_sg)Vr/b
121.stock certificate 股票 WA$ p_% r=
122.audit report 审计报告 "w1(g=n
123.entity 被审计单位 6(5c7R#
124.addressee of the audit report 审计报告的收件人 zuj
;T,R;
125.unqualified opinion 无保留意见 NQ3|\<Wt
126.qualified opinion 保留意见 &@oq~j_7
127.disclaimer of opinion 无法表示意见 o;'4c
128.adverse opinion 否定意见 >huq t|S*9
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A (1)ABC 作业基础成本计算 Gm*Uv6?H?
A (2)absorbed overhead 已吸收制造费用 v7$9QVze
A (3)absorption costing 吸收成本计算 _9qEZV
A (4)account 账户,报表 L3' \r
A (5)accounting postulate 会计假设 {G]`1Q1DR
A (6)accounting series release 会计公告文件 "x.88,T6
A (7)accounting valuation 会计计价 G32_FQ$b
A (8)account sale 承销清单 1#kawU6[]
A (9)accountability concept 经营责任概念 Ty iU1, oO
A (10)accountancy 会计职业 o9^$hDs,si
A (11)accountant 会计师 <e^6.!;W
A (12)accounting 会计 "$%{}{#W0
A (13)agency cost 代理成本 F_~6n]Sr
A (14)accounting bases 会计基础 a#6,#Q"
A (15)accounting manual 会计手册 9M19UP&
A (16)accounting period 会计期间 pJ$(ozV
A (17)accounting policies 会计方针 %L.rcbg:<c
A (18)accounting rate of return 会计报酬率 f#2#g%x
A (19)accounting reference date 会计参照日 G:){^Z?
A (20)accounting reference period 会计参照期间 _fe0,
A (21)accrual concept 应计概念 ]qF<Zw7
A (22)accrual expenses 应计费用 dnLo(<{<U
A (23)acid test ration 速动比率(酸性测试比率) 's/27=o
A (24)acquisition 购置 )<tzm'Rc
A (25)acquisition accounting 收购会计 paUyS 1i
A (26)activity based accounting 作业基础成本计算 Ld'EABM
A (27)adjusting events 调整事项 `,Q <YT ~
A (28)administrative expenses 行政管理费 ~|J*E38
A (29)advice note 发货通知 GZ}*r{
A (30)amortization 摊销 L_`Xbk y
A (31)analytical review 分析性检查 la1D2 lM
A (32)annual equivalent cost 年度等量成本法 )OS>9
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A (33)annual report and accounts 年度报告和报表 W=!F8g
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A (34)appraisal cost 检验成本 R0z?)uU#
A (35)appropriation account 盈余分配账户 939]8BERt
A (36)articles of association 公司章程细则 L)j]~^P$-
A (37)assets 资产 s-Q7uohK
A (38)assets cover 资产保障 8dYk3sk
A (39)asset value per share 每股资产价值 T;xHIg4
A (40)associated company 联营公司 W'm!f
A (41)attainable standard 可达标准 QGu7D #%|
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A (42)attributable profit 可归属利润 o
x03c
A (43)audit 审计 o$^O<z L
A (44)audit report 审计报告 -DbH6u3
A (45)auditing standards 审计准则 IH*U!_ `
A (46)authorized share capital 额定股本 6eW1<p
A (47)available hours 可用小时 vEX|Q\b6'
A (48)avoidable costs 可避免成本 1
yxZ
B (49)back-to-back loan 易币贷款 :4Id7Ce
B (50)backflush accounting 倒退成本计算 e@6RC bj
B (51)bad debts 坏帐 7/[TE
B (52)bad debts ratio 坏帐比率 ktkn2Twa/
B (53)bank charges 银行手续费 w50.gr7
B (54)bank overdraft 银行透支 &zaW"uy3T
B (55)bank reconciliation 银行存款调节表 K*J4&5?/
B (56)bank statement 银行对账单 00$ @0
B (57)bankruptcy 破产 A8CIP:Z
B (58)basis of apportionment 分摊基础 g!~-^_F
B (59)batch 批量 }
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B (60)batch costing 分批成本计算 Ew)n~!s
B (61)beta factor B(市场)风险因素 7<Z~\3x
B (62)bill 账单 a
5~G
B (63)bill of exchange 汇票 ^\Ue
7,H-
B (64)bill of landing 提单 )M&I)In'
B (65)bill of materials 用料预计单 #3 }5cC8_
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 `!5tH?bX
B (68)bin card 存货记录卡 8YT_DM5iI
B (69)bonus 红利 'b?#4rq}
B (70)book-keeping 薄记 Cw9@2E'b
B (71)Boston classification 波士顿分类 uyS^W'fF
B (72)breakeven chart 保本图 %B*<BgJ;4F
B (73)breakeven point 保本点 6&/ Ew4 e
B (74)breaking-down time 复位时间 "W3n
BaG
B (75)budget 预算 BXKlO(7
B (76)budget center 预算中心 4w?]dDyc%
B (77)budget cost allowance 预算成本折让 fwar8
i1
B (78)budget manual 预算手册 \(3Qqbw
B (79)budget period 预算期间 2Mv)0%,c
B (80)budgetary control 预算控制 9!Q
$GE?vl
B (81)budgeted capacity 预算生产能力 +S:u[x
B (82)burden 制造费用 8\W3FvQ
B (83)business center 经营中心 6_ 33*/>=c
B (84)business entity 营业个体 `W.vW8!#
B (85)business unit 经营单位 9~Y)wz
B (86)buy-out management 管理性购买产权 7>c 0V&
B (87)by-product 副产品 2:6Y83
C (88)called-up share capital 催缴股本 +lk\oj$S+
C (89)capacity 生产能力 6@ (k8<3
C (90)capacity ratios 生产能力比率 ,/[dmoe
C (91)capital 资本 =%#$HQ=
C (92)capital assets pricing model资本资产计价模式 +Y>cBSO
C (93)capital commitment 承诺资本 y:^>(l #;
C (94)capital employed 已运用的资本 zd*W5~xKg
C (95)capital expenditure 资本支出 }.Na{]<gh
C (96)capital expenditureauthorization 资本支出核准 =km-`}I,
C (97)capital expenditure control 资本支出控制 I1}{~@
C (98)capital expenditure proposal资本支出申请 L`VQ{|&3V
C (99)capital funding planning 资本基金筹集计划 WMdz+^\(
C (100)capital gain 资本收益 {XVf|zM,
C (101)capital investment appraisal资本投资评估
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C (102)capital maintenance 资本保全 I,`D
&
C (103)capital resource planning 资本资源计划 Ej{eq^n
C (104)capital surplus 资本盈余 \8@[bpI@g
C (105)capital turnover 资本周转率 4.Jaw+
C (106)card 记录卡 "*H'bzK
C (107)cash 现金 V+"*A
C (108)cash account 现金账户 A$9_aqbj
C (109)cash book 现金账薄 ;29X vhS8
C (110)cash cow 金牛产品 07G*M ]
C (111)cash flow 现金流量 *t]&b ;=gE
C (112)cash discounted 现金贴现 Ry*I~<m
C (113)cash flow budget 现金流量预算 +%cr
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C (114)cash flow statement 现金流量表 "n2xn%t{
C (115)cash ledger 现金分类账 VdN+~+A:
C (116)cash limit 现金限额 cO"Xg<#y
C (117)CCA 现时成本会计 g`f6gxc
C (118)center 中心 JNA}EY^2I.
C (119)changeover time 变更时间 d8y=.
C (120)chartered entity 特许经济个体 S
tp*JU
C (121)cheque 支票 kAe-d
C (122)cheque register 支票登记薄 /{#_Um0.
C (123)coin analysis 零钱分类 ~sU!
1
C (124)classification 分类 J9KLO=
C (125)clock card 工时卡 l4B O@
C (126)code 代码 ur"e
F
C (127)commitment accounting 承诺确认会计 7.1E mJ
C (128)common cost 共同成本 +/UXy2VRt$
C (129)company limited byguarantee 有限担保责任公司 C,e$g
C (130)company limited shares 股份有限公司 & b^*N5<Z
C (131)competitive position 竞争能力状况 '>lPq tdZ
C (132)concept 概念 X-) ]lAP
C (133)conglomerate 跨行业企业 0tm "kzy
C (134)consistency concept 一致性概念 &.bR1wX
C (135)consolidated accounts 合并报表 CR|&VxA
C (136)consolidation accounting 合并会计 ?}>Z_ ("
C (137)consortium 财团 i:N^:%
C (138)contingency plan 应急计划 ,I:m*.q
C (139)contingent liabilities 或有负债 @Y<ZT;J
C (140)continuous operation 连续生产 y2ws*
IZ"
C (141)contra 抵消 =K<I)2
C (142)contract cost 合同成本 y2hFUq
C (143)contract costing 合同成本计算 Hn]n]wsLy
C (144)contribution 贡献毛益 "jN-Yd,z
C (145)contribution centre 贡献中心 Appz1q
C (146)contribution chart 贡献图 >b"z`{tE
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 E1 gTrMo
C (148)contribution to salesration 贡献毛益对销售比率 ~9'4w-Sy
C (149)control 控制 k)GuMw
C (150)control account 控制帐户 1AkHig,
C (151)control limits 控制限度 t=\[J+
C (152)controllability concept 可控制概念 z&J ow/
C (153)controllable cost 可控制成本 1^"aR#
C (154)conversion cost 加工成本 ydFhw}1>
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 48NXj\L[y
C (156)corporate appraisal 公司评估 Am`A
[rV0
C (157)corporate planning 公司计划 )B5gs%u]
C (158)corporate social reporting 公司社会报告 3V!&y/c<
C (159)corporation 股份公司 W[Ew6)1T
C (160)cost 成本 ^9f`3~!#bc
C (161)cost account 成本帐户 lNeF>zz
C (162)cost accounting 成本会计
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C (163)cost accounting manual 成本手册 KGLhl;a
C (164)cost accounts calendar 成本报表的日历时间
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C (165)cost adjustment 成本调整 &)}:Y!qiu
C (166)cost allocation 成本分配 +
d)~;I$
C (167)cost apportionment 成本分摊 |[7$) $
C (168)cost attribution 成本归属 X^ ]$/rI)
C (169)cost audit 成本审计 `Ta(P30
C (170)cost behaviour 成本性态 >{)#|pWU
C (171)cost benefit analysis 成本效益分析 +dpj?
C (172)cost center 成本中心 ){|Lh(
C (173)cost driver 成本动因