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注会《审计》英语常用词汇 y{YXf!AS
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1.audit 审计 W0C{~|e
2.attestation 鉴证 {3.*7gnY\L
3.credibility 可信赖程度 DL
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4.audit of financial statements 财务报表审计 \y[Bu^tk
5.agreed-upon procedures 执行商定程序 uXjoGcW
6.high levels of assurance 高水平保证 T=^jCH &
7.compilation 编制 p
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8.reliability 可靠性 N&?T0Ge;
9.relevance 相关性 g'KzdG`O0
10.professional skepticism 职业谨慎 *Ao2j;
11.objectivity 客观性 /SbSID_a
12. professional competence 专业胜任能力 *1\z^4=a]
13.Senior/CPA-in-charge 项目经理 ;gEp!R8
14.audit engagement letter 业务约定书 7WgIhQ~
15.recurring audit 连续审计 4[2=L9MIo~
16.the client 委托人 Fq vQk
17.change CPA 更换注册会计师 1XqIPiXJ
18.the existing CPA 现任注册会计师 S@9w'upd
19.the successor CPA 后任注册会计师 txj wZ_p
20.the preceding CPA前任注册会计师 dFdlB`L
21.issue the audit report 出具审计报告 >_&~!Y.Z=
22.expert 专家 }Q!h ov
23.the board of directors 董事会 lr-12-D%-
24.knowledge of the entity‘ s business 了解被审计单位情况 *~"zV`*Q
25.assess material misstatement risks评估重大错报风险 UaH26fWs
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 gTqeJWX9wP
27.a general knowledge of —— 初步了解―――的情况 Jq=00fcT+
28.a more knowledge of—— 进一步了解的情况 kw6cFz
29.the prior year‘s working papers 以前年度工作底稿 ub[""M?
30.minutes of meeting 会议纪要 i:V0fBR[>
31.business risks 经营风险 kuWK/6l4
32.appropriateness 适当性 c:3@[nF
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33.accounting estimate 会计估计 yT[Lzv#
34.management representations 管理层声明 \d `dV0X
35.going concern assumption 持续经营假设 jK\V|5k
36.audit plan 审计计划 Fl B, (Cm
37.significant audit areas 重点审计领域 ,DexJ1
38.error 错误 F5<"ktnI
39.fraud舞弊 N8,EI^W8Z
40.modified or additional procedures 修改或追加审计程序 mGt\7&`
41.misappropriation of assets 侵占资产 0q:(-z\S4
42.transactions without substance 虚假交易 c_@XQ&DC`
43.unusual pressures 异常压力 O3_D~O
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44.the suspected noncompliance 涉嫌存在违法行为 CWE Ejl
45.materialiy 重要性 <I>%m,
46.exceed the materiality level 超过重要性水平 'q{PtYr
47.approach the materiality level 接近重要性水平 8FxcI!A@
48.an acceptably low level 可接受水平 q:TZ=bs^
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 [LJ705t
50.misstatements or omissions 错报或漏报 4C l,Iw/;
51.aggregate 总计 =#OHxM
52.subsequent events 期后事项 !T<z'zZU
53.adjust the financial statements 调整财务报表 JN{<oxI
54.perform additional audit procedures 实施追加的审计程序 (iHf9*i CV
55.audit risk 审计风险 (! xg$Kz@
56.detection risk 检查风险 C>.]Bvg
57.inappropriate audit opinion 不适当的审计意见 Xy[4f=X}z
58.material misstatement 重大的错报 bHhC56[M
59.tolerable misstatement 可容忍错报 Am>_4
60.the acceptable level of detection risk 可接受的检查风险 % MfGVx}nG
61.assessed level of material misstatement risk 重大错报风险的评估水平 Aivu %}_|
62.simall business 小规模企业 K)yCrEZ
63.accounting system 会计系统 a/`c ef
64.test of control 控制测试 E9yFREvQc
65.walk-through test 穿行测试 EO4"Z@ji
66.communication 沟通 @?<N +qdH>
67.flow chart 流程图 Iq4 Kgc
68.reperformance of internal control 重新执行 Y&?|k'7
69.audit evidence 审计证据 1$:{
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70.substantive procedures 实质性程序 ^/_\etV
71.assertions 认定 z1Bj_u{
72.esistence 存在 YH/S2 D
73.occurrence 发生 c*y$bf<
74.completeness 完整性 2x)0?N[$O
75.rights and obligations 权利和义务 :)KTZ
76.valuation and allocation 计价和分摊 ]I{qp~^#n
77.cutoff 截止 1_Dn?G^H
78.accuracy 准确性 iYO
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79.classification 分类 t]
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80.inspection 检查 p{mxk)A
81.supervision of counting 监盘 o~i]W.SI(
82.observation 观察 m&Y;/kr
83.confirmation 函证 ~[d=s
84.computation 计算 s=H/b$v
85.analytical procedures 分析程序 xFsB?d
86.vouch 核对 #,f}lV,&
87.trace 追查 "|.+L
88.audit sampling 审计抽样 AJ;u&&c4C\
89.error 误差 6.
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90.expected error 预期误差 <Dt/Rad
91.population 总体 QOkE\ro
92.sampling risk 抽样风险 &+E'1h10
93.non- sampling risk 非抽样风险 s=^r/Sz902
94.sampling unit 抽样单位 Gt\
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95.statistical sampling 统计抽样 &=s|
96.tolerable error 可容忍误差 E1Ru)k{B
97.the risk of under reliance 信赖不足风险 `nd#< w>
98.the risk of over reliance 信赖过度风险 5XSxQG@k^z
99.the risk of incorrect rejection 误拒风险 'k-u9
100. the risk of incorrect acceptance 误受风险 .LXh]I*
101.working trial balance 试算平衡表 &;6|nl9;
102.index and cross-referencing 索引和交叉索引 r85Xa'hh
103.cash receipt 现金收入 G1#Bb5q:
104.cash disbursement 现金支出 V e$5w}a4
105.bank statement 银行对账单 ooLnJY#
106.bank reconciliation 银行存款余额调节表 Y{Y;EY4
107.balance sheet date 资产负债表日 q
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108.net realizable value 可变现净值 %!ER @&1f&
109.storeroom 仓库 3<zTkI
110.sale invoice 销售发票 'f=) pc#&g
111.price list 价目表 GvZa
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112.positive confirmation request 积极式询证函 a'_MhJ zs
113.negative confirmation request 消极式询证函 t_dw}I
114.purchase requisition 请购单 7"a`-]Ap
115.receiving report 验收报告 WTV3p,;6a
116.gross margin 毛利 LH3N}J({
117.manufacturing overhead 制造费用 0p:ClM2O
118.material requisition 领料单 :Fi%Cef|
119.inventory-taking 存货盘点 p0[,$$pM
120.bond certificate 债券 Ac5o K
121.stock certificate 股票 wZ]BY
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122.audit report 审计报告 NgE&KPj\
123.entity 被审计单位 0_,3/EWa
124.addressee of the audit report 审计报告的收件人 .q_uJ_qu-
125.unqualified opinion 无保留意见 RAg|V:/M
126.qualified opinion 保留意见 Uf7F8JZmM
127.disclaimer of opinion 无法表示意见 a O"nD_7
128.adverse opinion 否定意见 $+lz<~R
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A (1)ABC 作业基础成本计算 &{%S0\K Y
A (2)absorbed overhead 已吸收制造费用 DSDl[;3O{s
A (3)absorption costing 吸收成本计算 UALg!M#
A (4)account 账户,报表 X5L(_0?F1
A (5)accounting postulate 会计假设 DmXDg7y7s
A (6)accounting series release 会计公告文件 +c]N]?k&
A (7)accounting valuation 会计计价 7'{Yz
A (8)account sale 承销清单 MUCJ/GF*
A (9)accountability concept 经营责任概念 Z5*(W;;
A (10)accountancy 会计职业 j^aQ>(t(9
A (11)accountant 会计师 VeN&rjc
A (12)accounting 会计 ."!8B9s
A (13)agency cost 代理成本 l# !@{ <
A (14)accounting bases 会计基础 (.quX@w"m
A (15)accounting manual 会计手册 s!j(nUd/
A (16)accounting period 会计期间 ^EuyvftZ
A (17)accounting policies 会计方针 /8$1[[[
A (18)accounting rate of return 会计报酬率 3I>S:|=K
A (19)accounting reference date 会计参照日 0'q(XB`i=
A (20)accounting reference period 会计参照期间 _} X`t8L h
A (21)accrual concept 应计概念 Z0F>"Z_qn
A (22)accrual expenses 应计费用 PO%yWns30o
A (23)acid test ration 速动比率(酸性测试比率) !0. 5
A (24)acquisition 购置 ?(,5eg
A (25)acquisition accounting 收购会计 &aevR^f+
A (26)activity based accounting 作业基础成本计算 f1]AfH#
A (27)adjusting events 调整事项 YzhN |!;!k
A (28)administrative expenses 行政管理费 W3o}.|]
A (29)advice note 发货通知 U3_yEvZ
A (30)amortization 摊销 uG(~m_7Hx
A (31)analytical review 分析性检查 llZ"uTK\M
A (32)annual equivalent cost 年度等量成本法 LKqog%,c
A (33)annual report and accounts 年度报告和报表 3|83Jnh
A (34)appraisal cost 检验成本 1)/T.q<D"
A (35)appropriation account 盈余分配账户 ;G
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A (36)articles of association 公司章程细则 Pv2nV!X6
A (37)assets 资产 zW"3K
A (38)assets cover 资产保障 o.
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A (39)asset value per share 每股资产价值 )Py+jc.
A (40)associated company 联营公司 ,I2reG
A (41)attainable standard 可达标准 z[lRb]:i[
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A (42)attributable profit 可归属利润 [BZ(p
A (43)audit 审计 l6`d48U
A (44)audit report 审计报告 e\
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A (45)auditing standards 审计准则 4na4Js
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A (46)authorized share capital 额定股本 QnP?;
A (47)available hours 可用小时 hml\^I8Q>F
A (48)avoidable costs 可避免成本 H8t{ >C)]
B (49)back-to-back loan 易币贷款 +{Jf]"KD
B (50)backflush accounting 倒退成本计算 oVEr {K)
B (51)bad debts 坏帐 D
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B (52)bad debts ratio 坏帐比率 a5U2[Ko80
B (53)bank charges 银行手续费 }_kI>
B (54)bank overdraft 银行透支 602eLV)
B (55)bank reconciliation 银行存款调节表 [-Dgo1}Qr
B (56)bank statement 银行对账单 aji~brq
B (57)bankruptcy 破产 S~a:1
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B (58)basis of apportionment 分摊基础 Etr8lm E
B (59)batch 批量 PM@s}(
B (60)batch costing 分批成本计算 _@~kYz
B (61)beta factor B(市场)风险因素 #g`cih=QL
B (62)bill 账单 ]g-qWSKU
B (63)bill of exchange 汇票 :AE;x&
B (64)bill of landing 提单 5.K$
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B (65)bill of materials 用料预计单 ux79"5qb
B (66)bill payable 应付票据 ,?~UpsUx
B (67)bill receivable 应收票据 !
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B (68)bin card 存货记录卡 : {N3o:
B (69)bonus 红利 lRATrp#T
B (70)book-keeping 薄记 |b'<XQ&l5
B (71)Boston classification 波士顿分类 Hj4w
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B (72)breakeven chart 保本图 x{`<);CQ
B (73)breakeven point 保本点 nhXp_Z9
B (74)breaking-down time 复位时间 %]sEt{
B (75)budget 预算 VF!kr1n!
B (76)budget center 预算中心 >/H
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B (77)budget cost allowance 预算成本折让 vzrD"
B (78)budget manual 预算手册 :qSi>KCGh
B (79)budget period 预算期间 wyzBkRg.
B (80)budgetary control 预算控制 !q6V@&
B (81)budgeted capacity 预算生产能力 _M]rH<h
B (82)burden 制造费用 ]I' xLh`
B (83)business center 经营中心 "1`i]Y\
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B (84)business entity 营业个体 ,Qi|g'a
B (85)business unit 经营单位 %K7EF_%
B (86)buy-out management 管理性购买产权 DdS3<3]A
B (87)by-product 副产品 gK#fuQ$hH
C (88)called-up share capital 催缴股本 ZR q}g:
C (89)capacity 生产能力 bb:|1D
C (90)capacity ratios 生产能力比率 X$h~d8@r
C (91)capital 资本 pQMpkAX
C (92)capital assets pricing model资本资产计价模式 10I`AjF0
C (93)capital commitment 承诺资本 =#")G1A
C (94)capital employed 已运用的资本 ,;e-37^0l
C (95)capital expenditure 资本支出 er7/BE&
C (96)capital expenditureauthorization 资本支出核准 1
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C (97)capital expenditure control 资本支出控制 k$x
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C (98)capital expenditure proposal资本支出申请 dj&
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C (99)capital funding planning 资本基金筹集计划 ^`r|3c0
C (100)capital gain 资本收益 HYYx*CJ)
C (101)capital investment appraisal资本投资评估 @?cXa: tX
C (102)capital maintenance 资本保全 t5
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C (103)capital resource planning 资本资源计划 *rFbehf H
C (104)capital surplus 资本盈余 "JLhOTPaHf
C (105)capital turnover 资本周转率 mhkAI@)>
C (106)card 记录卡 =qR7-Q8B
C (107)cash 现金 % m5 ^p
C (108)cash account 现金账户 +?txGHQq
C (109)cash book 现金账薄 ,lS-;.
C (110)cash cow 金牛产品 ihY^~
C (111)cash flow 现金流量 bOIM0<(h
C (112)cash discounted 现金贴现 ~rJw$v
C (113)cash flow budget 现金流量预算 5b4V/d*
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C (114)cash flow statement 现金流量表 6V6g{6W,/
C (115)cash ledger 现金分类账 ,~?A.
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C (116)cash limit 现金限额 YGpp:8pen
C (117)CCA 现时成本会计 v4a4*rBI"
C (118)center 中心 U
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C (119)changeover time 变更时间 }xlmsOHuI
C (120)chartered entity 特许经济个体 FITaL@{c
C (121)cheque 支票 o-<_X&"a|5
C (122)cheque register 支票登记薄 M"l rwun^
C (123)coin analysis 零钱分类 R^kv!x;h
C (124)classification 分类 Fl3r!a!P,
C (125)clock card 工时卡 lJY=*KB(6
C (126)code 代码 =RE_Urt:
C (127)commitment accounting 承诺确认会计 o@` E.4
C (128)common cost 共同成本 #|1QA3KzO
C (129)company limited byguarantee 有限担保责任公司 =X5&au o
C (130)company limited shares 股份有限公司 k:@Ls
C (131)competitive position 竞争能力状况 @`8 B}
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C (132)concept 概念
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C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 QuRg(K%:
C (135)consolidated accounts 合并报表 e^_@^(||!6
C (136)consolidation accounting 合并会计 $D\l%y/C
C (137)consortium 财团 =(5GU<}
C (138)contingency plan 应急计划 W3/Stt$D
C (139)contingent liabilities 或有负债 U7%pOpO!
C (140)continuous operation 连续生产 LU7)F,ok
C (141)contra 抵消
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C (142)contract cost 合同成本 [ .uaO
C (143)contract costing 合同成本计算 j/mp.'P1k
C (144)contribution 贡献毛益 207oEO]
C (145)contribution centre 贡献中心 J6Nw-qF
C (146)contribution chart 贡献图 (Tb0PzA
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 d
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C (148)contribution to salesration 贡献毛益对销售比率 ]hVXFHrR
C (149)control 控制 RW^ v {'o
C (150)control account 控制帐户 %FFm[[nxI
C (151)control limits 控制限度 gH55caF<
C (152)controllability concept 可控制概念 Tv)y
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C (153)controllable cost 可控制成本 3Wxtxk._E
C (154)conversion cost 加工成本 `e|Lw
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @M?EgVmW
C (156)corporate appraisal 公司评估 nGgc~E$j
C (157)corporate planning 公司计划 GZVl384@
C (158)corporate social reporting 公司社会报告 X0QS/S-+
C (159)corporation 股份公司 "$
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C (160)cost 成本 PR6uw
C (161)cost account 成本帐户 IX?%H!i
C (162)cost accounting 成本会计 QF "&~
C (163)cost accounting manual 成本手册 je3n'^m
C (164)cost accounts calendar 成本报表的日历时间 gH)B`
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C (165)cost adjustment 成本调整 3CPOZZ
C (166)cost allocation 成本分配 0$ac1;7
C (167)cost apportionment 成本分摊 oxXW`C<
C (168)cost attribution 成本归属 o"M^sKz47
C (169)cost audit 成本审计 CHP6H}#|g
C (170)cost behaviour 成本性态 ,O{ 5
C (171)cost benefit analysis 成本效益分析 |Z|xM
C (172)cost center 成本中心 w=o m7%J@l
C (173)cost driver 成本动因