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注会《审计》英语常用词汇 g0rdF
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1.audit 审计 H b]
2.attestation 鉴证 ;Bcf~[ErM
3.credibility 可信赖程度 \VHi
4.audit of financial statements 财务报表审计 LN?T$H
5.agreed-upon procedures 执行商定程序 &BG^:4b
6.high levels of assurance 高水平保证 |1g2\5Re
7.compilation 编制
-5p=gO
8.reliability 可靠性 8f,jC+(
9.relevance 相关性 GJ%It.
10.professional skepticism 职业谨慎 t1Hd-]28V
11.objectivity 客观性 /,Ln)?eD
12. professional competence 专业胜任能力 Zx}=c4I(y
13.Senior/CPA-in-charge 项目经理 'QeqWn
14.audit engagement letter 业务约定书 rcxV ,<[B
15.recurring audit 连续审计 &_" 3~:N8k
16.the client 委托人 l#:=zu
17.change CPA 更换注册会计师 X%`8h_
18.the existing CPA 现任注册会计师 >P\Tnb"Q\
19.the successor CPA 后任注册会计师 DbPw)aCj
20.the preceding CPA前任注册会计师 VxjH
B?)
21.issue the audit report 出具审计报告 @=Ly#HuUM
22.expert 专家 {nryAXK
23.the board of directors 董事会 l-t:7`=|
24.knowledge of the entity‘ s business 了解被审计单位情况 M*t@Q|$:
25.assess material misstatement risks评估重大错报风险 zG [-n.
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 `*}#Bks!
27.a general knowledge of —— 初步了解―――的情况 Zs+6Zd4f
28.a more knowledge of—— 进一步了解的情况 Pl1:d{"d
29.the prior year‘s working papers 以前年度工作底稿 B'yN &3
30.minutes of meeting 会议纪要 lG\lu'<C
31.business risks 经营风险
V }8J&(\
32.appropriateness 适当性 2Q9s?C
33.accounting estimate 会计估计 EHzU`('?[
34.management representations 管理层声明 C!qW:H
35.going concern assumption 持续经营假设 V_+3@C
36.audit plan 审计计划 LYWQqxB
37.significant audit areas 重点审计领域 T]CvfvO5
38.error 错误 Ao{wd1
39.fraud舞弊 IFG`
40.modified or additional procedures 修改或追加审计程序 'd(}bYr)
41.misappropriation of assets 侵占资产 N1LR
_vS"
42.transactions without substance 虚假交易 "ajZ&{Z
43.unusual pressures 异常压力 #\`6ZHW
44.the suspected noncompliance 涉嫌存在违法行为 Fi7pq2
45.materialiy 重要性 y;<jE.7>
46.exceed the materiality level 超过重要性水平 NNe'5q9
47.approach the materiality level 接近重要性水平 Ij=hmTl{P
48.an acceptably low level 可接受水平 zw5EaY
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 2jx""{
50.misstatements or omissions 错报或漏报 F<'g6f
51.aggregate 总计 &]#D`u
52.subsequent events 期后事项 X+&@$v1
53.adjust the financial statements 调整财务报表 PCw.NJd$
54.perform additional audit procedures 实施追加的审计程序 IDLA-Vxo
55.audit risk 审计风险 dR$P-V\y`%
56.detection risk 检查风险 N66jFRA;x
57.inappropriate audit opinion 不适当的审计意见 /3Se*"u
58.material misstatement 重大的错报 uO"@YX/
59.tolerable misstatement 可容忍错报 dr9I+c7u
60.the acceptable level of detection risk 可接受的检查风险 @Ki`g(],P
61.assessed level of material misstatement risk 重大错报风险的评估水平 u;=("S{"0
62.simall business 小规模企业 7RdL/21K
63.accounting system 会计系统 UK_2i(I"e
64.test of control 控制测试 r43dnwX
65.walk-through test 穿行测试 -$e\m]
}Z
66.communication 沟通 T( ;BEyc?
67.flow chart 流程图 [fO]oTh
68.reperformance of internal control 重新执行 ;K:.*sAa
69.audit evidence 审计证据 [=V8
70.substantive procedures 实质性程序 )Xg#x:
71.assertions 认定 bz}T}nj
72.esistence 存在 Xc
Pn
73.occurrence 发生 dX+DE(
y
74.completeness 完整性 2H]&3kM3X
75.rights and obligations 权利和义务 $]Fe9E?
76.valuation and allocation 计价和分摊 j4G,Z4
77.cutoff 截止 *Ru
Uf
78.accuracy 准确性 D}3E1`)W
79.classification 分类 Cs*u{O
80.inspection 检查 hP9+|am%
81.supervision of counting 监盘 JY
>]u*=
82.observation 观察 z&-3H/
83.confirmation 函证 t3bN
PK^
84.computation 计算
/D~z}\k
85.analytical procedures 分析程序 z`
gR*+
86.vouch 核对 ,Hj=]e2?
87.trace 追查 ,Zs-<e"
88.audit sampling 审计抽样 "I+wU`AIek
89.error 误差 L#NPt4Sz+
90.expected error 预期误差 T_B$
91.population 总体 L\n_q6n
92.sampling risk 抽样风险 W6wgX0H
93.non- sampling risk 非抽样风险 \&W~nYXq"
94.sampling unit 抽样单位 6oJ~Jdn'
95.statistical sampling 统计抽样 4'X^YBm
96.tolerable error 可容忍误差 eb:u h!
97.the risk of under reliance 信赖不足风险 8G{} r
98.the risk of over reliance 信赖过度风险 nwV\[E
99.the risk of incorrect rejection 误拒风险 (<3'LhFII
100. the risk of incorrect acceptance 误受风险 9nd'"$
101.working trial balance 试算平衡表 seq
S*^7
102.index and cross-referencing 索引和交叉索引 tK]r>?Y\
103.cash receipt 现金收入 %} \@Wk~
104.cash disbursement 现金支出 /4=O^;
105.bank statement 银行对账单 Zkxt>%20~
106.bank reconciliation 银行存款余额调节表 =\_MJ?A$
107.balance sheet date 资产负债表日 TQnMPELh"
108.net realizable value 可变现净值 ,gRsbC
109.storeroom 仓库 QEtZ]p1H@
110.sale invoice 销售发票 -
d>)
111.price list 价目表 \Dr@n^hk@[
112.positive confirmation request 积极式询证函 nc l-VN
113.negative confirmation request 消极式询证函 )7J@A%u
114.purchase requisition 请购单 E#_}y}7JY
115.receiving report 验收报告 x
~Pv
116.gross margin 毛利 L! Q&?xP
117.manufacturing overhead 制造费用 +KD~/}C%-
118.material requisition 领料单 #ljfcQm
119.inventory-taking 存货盘点 6AzH'HF
120.bond certificate 债券 >F
@7}Y(
121.stock certificate 股票 zf2]|]*xz
122.audit report 审计报告 Y
MJjO0
123.entity 被审计单位 {) jQbAr(G
124.addressee of the audit report 审计报告的收件人 G~^Pkl3%T
125.unqualified opinion 无保留意见 [
Ma&=2h
126.qualified opinion 保留意见 c< \:lhl
127.disclaimer of opinion 无法表示意见 [l'~>
128.adverse opinion 否定意见 cV)C:!W2
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A (1)ABC 作业基础成本计算 q=|>r
n_
A (2)absorbed overhead 已吸收制造费用 5H?`a7q N
A (3)absorption costing 吸收成本计算 Az"3f
A (4)account 账户,报表 rXfQ_
A (5)accounting postulate 会计假设 eGnc6)x@C
A (6)accounting series release 会计公告文件 :
2
A (7)accounting valuation 会计计价 %'t~+_
A (8)account sale 承销清单 b~v
A (9)accountability concept 经营责任概念 iVnrv`k,
A (10)accountancy 会计职业 *crpM3fO>
A (11)accountant 会计师 U2+CL)al^
A (12)accounting 会计 /[_>U{~P#
A (13)agency cost 代理成本 D<Ads
A (14)accounting bases 会计基础 RI cA)I.
A (15)accounting manual 会计手册 l=bB,7gL
A (16)accounting period 会计期间 $NJi]g|<3
A (17)accounting policies 会计方针 nG{jx_{`
A (18)accounting rate of return 会计报酬率 Gl}=Q7
A (19)accounting reference date 会计参照日 1<fEz
A (20)accounting reference period 会计参照期间 ^K&&O{
A (21)accrual concept 应计概念 2{**bArV
A (22)accrual expenses 应计费用 vZ$uD,@;.
A (23)acid test ration 速动比率(酸性测试比率)
j}S
A (24)acquisition 购置 C6O1ype
A (25)acquisition accounting 收购会计 +Bc/@.Q'
A (26)activity based accounting 作业基础成本计算 --.: eFE/
A (27)adjusting events 调整事项 <@5#
A (28)administrative expenses 行政管理费 /3rt]h"
A (29)advice note 发货通知 ':F{st>&H
A (30)amortization 摊销 )"
|g&=
A (31)analytical review 分析性检查 ?$F:S%eH
A (32)annual equivalent cost 年度等量成本法 S1 %{/w
A (33)annual report and accounts 年度报告和报表 N$?mula
A (34)appraisal cost 检验成本 ]?mWnEi!z
A (35)appropriation account 盈余分配账户 A$fd
6+{
A (36)articles of association 公司章程细则 NfS0yQPx
A (37)assets 资产 1OE^pxfi>
A (38)assets cover 资产保障 rWi9'
6
A (39)asset value per share 每股资产价值 E{Y0TZ+
A (40)associated company 联营公司 o<@2zhuhrx
A (41)attainable standard 可达标准 esbxx##\
u ldea)
A (42)attributable profit 可归属利润 /]<0`nI.
A (43)audit 审计 y.w/7iw:
A (44)audit report 审计报告 xWn.vSos
A (45)auditing standards 审计准则 :
bT*cgD{
A (46)authorized share capital 额定股本 7Dom[f
A (47)available hours 可用小时 E^#|1Kpq
A (48)avoidable costs 可避免成本 44RZk|U1J{
B (49)back-to-back loan 易币贷款 U-X
B (50)backflush accounting 倒退成本计算 $*8c0.{U
B (51)bad debts 坏帐 1H-R-NNJ:
B (52)bad debts ratio 坏帐比率 <`*6;j.&
B (53)bank charges 银行手续费
(= uwx#
B (54)bank overdraft 银行透支 241YJ
B (55)bank reconciliation 银行存款调节表 hFj.d]S
B (56)bank statement 银行对账单 Y5cUOfYT
B (57)bankruptcy 破产 u#la+/
B (58)basis of apportionment 分摊基础 !0 *=z~
B (59)batch 批量 :14O=C
B (60)batch costing 分批成本计算 SX/yY
B (61)beta factor B(市场)风险因素 w*#TS8
\
B (62)bill 账单 (
fm\kV
B (63)bill of exchange 汇票 Y\sLwLLlG
B (64)bill of landing 提单 G\Toi98d*
B (65)bill of materials 用料预计单
uSM4:!8
B (66)bill payable 应付票据 1}KNzMHk9
B (67)bill receivable 应收票据 `S{< $:D
B (68)bin card 存货记录卡 .Eh~$wm
B (69)bonus 红利 9!gmS?f
B (70)book-keeping 薄记 % 49@
B (71)Boston classification 波士顿分类 8X5;)h
B (72)breakeven chart 保本图 0ydAdgD
B (73)breakeven point 保本点 zu^?9k
B (74)breaking-down time 复位时间 =n9adq
B (75)budget 预算 HBo^8wN
B (76)budget center 预算中心 '1=/G7g
B (77)budget cost allowance 预算成本折让 `
n@[=l~
B (78)budget manual 预算手册 !ssE >bDa
B (79)budget period 预算期间 /=,^fCCN
B (80)budgetary control 预算控制
m5{Y
B (81)budgeted capacity 预算生产能力 b(;"p-^
B (82)burden 制造费用 i*W8_C:S
B (83)business center 经营中心 ]A9Vh
B (84)business entity 营业个体 ~;wSe[
B (85)business unit 经营单位 Wy)|-Q7
B (86)buy-out management 管理性购买产权 zP
rT0
B (87)by-product 副产品 [M@i
,d-;A
C (88)called-up share capital 催缴股本 p^5B_r:
C (89)capacity 生产能力 X[h=UlF
C (90)capacity ratios 生产能力比率 ruB&&C6)v
C (91)capital 资本 aE1h0`OT
C (92)capital assets pricing model资本资产计价模式 &"Ua"H)
C (93)capital commitment 承诺资本 ^dYFFKQ
C (94)capital employed 已运用的资本 c^A3|tCi
C (95)capital expenditure 资本支出 4kxy7]W
C (96)capital expenditureauthorization 资本支出核准 xf % ,UQ
C (97)capital expenditure control 资本支出控制 ,Xo9gn
C (98)capital expenditure proposal资本支出申请 _Dwn@{[(8
C (99)capital funding planning 资本基金筹集计划 Z9~~vf#
C (100)capital gain 资本收益 *=~
9?
C (101)capital investment appraisal资本投资评估 \EUc17
C (102)capital maintenance 资本保全 \eI )(,A
C (103)capital resource planning 资本资源计划 K
,f 1c}
C (104)capital surplus 资本盈余 HP*x?|4
C (105)capital turnover 资本周转率 0*B_$E06
C (106)card 记录卡 1nBE8
N
C (107)cash 现金 e`<=&w
C (108)cash account 现金账户 >pG]#Z g
C (109)cash book 现金账薄 T7Lk4cU
C (110)cash cow 金牛产品 .fUqsq
C (111)cash flow 现金流量 K )KE0/n
C (112)cash discounted 现金贴现 ZKAIG=l&!
C (113)cash flow budget 现金流量预算 \>23_d0
C (114)cash flow statement 现金流量表 x>&1;g2r
C (115)cash ledger 现金分类账 VqVP5nT'=
C (116)cash limit 现金限额 s-*
8=
C (117)CCA 现时成本会计 pFGdm3pV
C (118)center 中心 lOI(+74
C (119)changeover time 变更时间 xfos>|0N
C (120)chartered entity 特许经济个体 d3 fE[/oU
C (121)cheque 支票 JQQD~J1)E
C (122)cheque register 支票登记薄 Ndx.SOj
C (123)coin analysis 零钱分类 rQj.W6w=
C (124)classification 分类 v;?t=}NwF
C (125)clock card 工时卡 WTY{sq\'
o
C (126)code 代码 Ocx=)
WKdW
C (127)commitment accounting 承诺确认会计 \hv*`ukF
C (128)common cost 共同成本 7EQ
|p
C (129)company limited byguarantee 有限担保责任公司
OHp 121
C (130)company limited shares 股份有限公司 `"A\8)6-
C (131)competitive position 竞争能力状况 @6h=O`X>
C (132)concept 概念 lJ
R",_
C (133)conglomerate 跨行业企业 <3Co/ .VQd
C (134)consistency concept 一致性概念 2ai \("?
C (135)consolidated accounts 合并报表 1i2jYDB"
C (136)consolidation accounting 合并会计 'ZTE"KT
C (137)consortium 财团 r\` R$
C (138)contingency plan 应急计划 d[-w&[iy
C (139)contingent liabilities 或有负债 e|"`W`"-
C (140)continuous operation 连续生产 !Lk|eGd*
C (141)contra 抵消 p`33`25
C (142)contract cost 合同成本 rguC#Xt!4
C (143)contract costing 合同成本计算 {hZ_f3o
C (144)contribution 贡献毛益 QmT]~4PqS
C (145)contribution centre 贡献中心 4=*VXM/
C (146)contribution chart 贡献图 5c3)p^]g
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 19bP0y
C (148)contribution to salesration 贡献毛益对销售比率 A;Xn#t ,(K
C (149)control 控制 ;gK+AU
C (150)control account 控制帐户 lwQI
9U[O2
C (151)control limits 控制限度 m)=
-sD
C (152)controllability concept 可控制概念 /3'-+bp^=
C (153)controllable cost 可控制成本 G/N'8Q)
C (154)conversion cost 加工成本 HMrS::
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 K}&|lCsb
C (156)corporate appraisal 公司评估 "eZNci
C (157)corporate planning 公司计划 :T5l0h-eC
C (158)corporate social reporting 公司社会报告 P]j{JL/g&
C (159)corporation 股份公司 xwTN\7f>
C (160)cost 成本 !yG{`#NZZ
C (161)cost account 成本帐户 pW
w aN4
C (162)cost accounting 成本会计 $-jj%x\}
C (163)cost accounting manual 成本手册 o_bj@X
C (164)cost accounts calendar 成本报表的日历时间 FTtYzKX(bv
C (165)cost adjustment 成本调整 bkLm]n3
C (166)cost allocation 成本分配 {-7];e
C (167)cost apportionment 成本分摊 o*'J8El\y^
C (168)cost attribution 成本归属 Nyow:7p
C (169)cost audit 成本审计 R`!x<J
C (170)cost behaviour 成本性态 Y>R|Uf.o z
C (171)cost benefit analysis 成本效益分析 %RdCSQ9~
C (172)cost center 成本中心 UccnQZ7/I
C (173)cost driver 成本动因