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注会《审计》英语常用词汇 $$m0mK
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1.audit 审计 \+V"JIStUj
2.attestation 鉴证 g:fvg!_v
3.credibility 可信赖程度 $!*>5".A
4.audit of financial statements 财务报表审计 kC. !cPd
5.agreed-upon procedures 执行商定程序 ?{ExBZNa
6.high levels of assurance 高水平保证 5c]:/9&
7.compilation 编制 Dq<la+VlO
8.reliability 可靠性 g{DehBM
9.relevance 相关性 C Imp,k0
10.professional skepticism 职业谨慎 {d[Nc,AMb
11.objectivity 客观性 7_2D4CI
12. professional competence 专业胜任能力 VP
A+/5TW
13.Senior/CPA-in-charge 项目经理 3l<qcKKc
14.audit engagement letter 业务约定书 N-upNuv
15.recurring audit 连续审计 gFp3=s0~
16.the client 委托人 (O+d6oT=Z2
17.change CPA 更换注册会计师 K2Abu?
18.the existing CPA 现任注册会计师 L4Jm8sy{
19.the successor CPA 后任注册会计师 P#hRqETw
20.the preceding CPA前任注册会计师 qt@/
21.issue the audit report 出具审计报告 ym{@w3"S
22.expert 专家 OY{fxBb
23.the board of directors 董事会 Nb$0pc1J<
24.knowledge of the entity‘ s business 了解被审计单位情况 u&Ic
25.assess material misstatement risks评估重大错报风险 2%WeB/)9
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 o5s6$\"
27.a general knowledge of —— 初步了解―――的情况 IVh5SS
28.a more knowledge of—— 进一步了解的情况 C!^A\T7p
29.the prior year‘s working papers 以前年度工作底稿 8s6[-F5
30.minutes of meeting 会议纪要 89:nF#
31.business risks 经营风险 VF2,(f-*
32.appropriateness 适当性 D Yf2V6'
33.accounting estimate 会计估计 CBd%}il
34.management representations 管理层声明 )<V!lsUx'-
35.going concern assumption 持续经营假设 I4N7wnBp
36.audit plan 审计计划 mvjx
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37.significant audit areas 重点审计领域 "yw{A%J
38.error 错误 m
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39.fraud舞弊 +=J$:/&U
40.modified or additional procedures 修改或追加审计程序 c]Epg)E
41.misappropriation of assets 侵占资产 @ !")shc
42.transactions without substance 虚假交易 v,}C~L3
43.unusual pressures 异常压力 [nxYfER7
44.the suspected noncompliance 涉嫌存在违法行为 5.5kH$;>
45.materialiy 重要性 xK6`|/e
46.exceed the materiality level 超过重要性水平 fsjLD|?|:
47.approach the materiality level 接近重要性水平 W~mo*EJ'^
48.an acceptably low level 可接受水平 g*b`o87PI
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 v>LK+|U
50.misstatements or omissions 错报或漏报 r7W.}n*
51.aggregate 总计 ^)9/Wz _x
52.subsequent events 期后事项 5Lc@=,/0
53.adjust the financial statements 调整财务报表 fSbLkd 9
54.perform additional audit procedures 实施追加的审计程序 =7+%31
55.audit risk 审计风险 GbO j%
a
56.detection risk 检查风险 t,%m-dU
57.inappropriate audit opinion 不适当的审计意见 (5jKUQ8Q>
58.material misstatement 重大的错报 y0p=E^QM
59.tolerable misstatement 可容忍错报 1K3XNHF
60.the acceptable level of detection risk 可接受的检查风险 4|_xz;i
61.assessed level of material misstatement risk 重大错报风险的评估水平 "m^gCN}c
62.simall business 小规模企业 >Y4^<!\v
63.accounting system 会计系统 $E
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64.test of control 控制测试 6k0Awcr
65.walk-through test 穿行测试 i{EQjZ
66.communication 沟通 oA5Qk3b:
67.flow chart 流程图 P WS8Dpb
68.reperformance of internal control 重新执行 `>\
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69.audit evidence 审计证据 3Y#
70.substantive procedures 实质性程序 vx?KenO}
71.assertions 认定 0E#??gN
72.esistence 存在 OulRqbL2
73.occurrence 发生 O83J[YuzjN
74.completeness 完整性 s7yKxg+`{
75.rights and obligations 权利和义务 SHYekX
76.valuation and allocation 计价和分摊 g"sb0d9
77.cutoff 截止 uH$hMg
78.accuracy 准确性 CL2zZk{u_
79.classification 分类 je$H}D
80.inspection 检查 10zM8<bl
81.supervision of counting 监盘 :a Cf@:']
82.observation 观察 VJ-t#q"
83.confirmation 函证 H 2I
84.computation 计算
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85.analytical procedures 分析程序 Bs0~P 4^
86.vouch 核对 qWK}
87.trace 追查 b [HnhAI
88.audit sampling 审计抽样 P\ P=1NM
89.error 误差 l1zPL3"u_^
90.expected error 预期误差 w@2NXcmw
91.population 总体 Mm8_EjMp
92.sampling risk 抽样风险 R5b,/>^'A
93.non- sampling risk 非抽样风险 @; 9KP6d
94.sampling unit 抽样单位 P}AwE,&Q
95.statistical sampling 统计抽样 W:<2" &7
96.tolerable error 可容忍误差 ;gEEdx'&T
97.the risk of under reliance 信赖不足风险 1^XuH('
98.the risk of over reliance 信赖过度风险 d0Xb?-
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99.the risk of incorrect rejection 误拒风险 =F'p#N0_2
100. the risk of incorrect acceptance 误受风险 yI/2 e [
101.working trial balance 试算平衡表 Ls{z5*<FM
102.index and cross-referencing 索引和交叉索引 1+6:K._C(m
103.cash receipt 现金收入 QA>(}u\+
104.cash disbursement 现金支出 (XA=d
4
105.bank statement 银行对账单 IhnHNY]<g
106.bank reconciliation 银行存款余额调节表 wmKM:`&[5
107.balance sheet date 资产负债表日 _OV\W'RrA
108.net realizable value 可变现净值 q9fC
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109.storeroom 仓库 XndGe=O
110.sale invoice 销售发票 :*bv(~FW
111.price list 价目表 8 2qf7`
112.positive confirmation request 积极式询证函 w1HE^
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113.negative confirmation request 消极式询证函 ,:g.B\'Q
114.purchase requisition 请购单 PN9^ sLx=
115.receiving report 验收报告 vzV,}
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116.gross margin 毛利 _svEPH
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117.manufacturing overhead 制造费用 (Mi]vK.4
118.material requisition 领料单 . K`OEdr<
119.inventory-taking 存货盘点 :$k':0 n
120.bond certificate 债券 uD4=1g6[s
121.stock certificate 股票 W}m-5L
122.audit report 审计报告 F
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123.entity 被审计单位 <!b~7sZkTc
124.addressee of the audit report 审计报告的收件人 lyGQ6zlSn
125.unqualified opinion 无保留意见 iEx.BQ+
126.qualified opinion 保留意见 O@JgVdgf
127.disclaimer of opinion 无法表示意见 ,XT#V\qne
128.adverse opinion 否定意见 kwxb~~S}h(
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A (1)ABC 作业基础成本计算 +5J "G/f
A (2)absorbed overhead 已吸收制造费用 EvZ;i^.8LS
A (3)absorption costing 吸收成本计算 \#4??@+Xf
A (4)account 账户,报表 v|5:;,I
A (5)accounting postulate 会计假设 OLXkiesK{
A (6)accounting series release 会计公告文件 +pYrA qmO-
A (7)accounting valuation 会计计价 W: Rs 0O
A (8)account sale 承销清单 WrK!]17or
A (9)accountability concept 经营责任概念 *r!f! eA:
A (10)accountancy 会计职业 l;i,V;@t
A (11)accountant 会计师 k=w;jX&;`
A (12)accounting 会计 DLMG
<4Cd~
A (13)agency cost 代理成本 }~P%S(zB
A (14)accounting bases 会计基础 Ol ,;BZHc\
A (15)accounting manual 会计手册 /dTy%hZC}
A (16)accounting period 会计期间 ,h21 h?6
A (17)accounting policies 会计方针 mv@cGdxu
A (18)accounting rate of return 会计报酬率 dz/'
m7
A (19)accounting reference date 会计参照日 gfQ&U@N
A (20)accounting reference period 会计参照期间 P.*J'q 28
A (21)accrual concept 应计概念 Hw"ik6
A (22)accrual expenses 应计费用 =! v.VF\;
A (23)acid test ration 速动比率(酸性测试比率) WqN=D5
A (24)acquisition 购置 PfX{n5yBW8
A (25)acquisition accounting 收购会计 3/IQ]8g"
A (26)activity based accounting 作业基础成本计算 M=[ /v/M=
A (27)adjusting events 调整事项 :V2"<]
A (28)administrative expenses 行政管理费 9 tZ)#@\
A (29)advice note 发货通知 N;,?k.vU
A (30)amortization 摊销 SQ#6~zxl
A (31)analytical review 分析性检查 TJ(P TB;
A (32)annual equivalent cost 年度等量成本法 Hj
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A (33)annual report and accounts 年度报告和报表 Ke-Q>sm2Q
A (34)appraisal cost 检验成本 YArNJ5z=
A (35)appropriation account 盈余分配账户 fr'M)ox1
A (36)articles of association 公司章程细则 I(BG%CO9
A (37)assets 资产 Ke[doQ#c
A (38)assets cover 资产保障 r})2-3ZA9
A (39)asset value per share 每股资产价值 f@l 6]z{.L
A (40)associated company 联营公司 :0o
$qz2
A (41)attainable standard 可达标准 9fD4xkRS
4X7y}F.J
A (42)attributable profit 可归属利润 R`=3lY;
A (43)audit 审计 Mr
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A (44)audit report 审计报告 k5G(7Ug=g~
A (45)auditing standards 审计准则 `}o4 &$
A (46)authorized share capital 额定股本 `NA[zH,w3
A (47)available hours 可用小时 pTq,"}J!+
A (48)avoidable costs 可避免成本 \V@SCA'
B (49)back-to-back loan 易币贷款 rUfW0
B (50)backflush accounting 倒退成本计算 A2'
B (51)bad debts 坏帐 \C.%S +
u
B (52)bad debts ratio 坏帐比率 8>x.zO_.c>
B (53)bank charges 银行手续费 2=ZR}8}9Q:
B (54)bank overdraft 银行透支 ,oe
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B (55)bank reconciliation 银行存款调节表 U`q[
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B (56)bank statement 银行对账单 E%eao$
B (57)bankruptcy 破产 WrbDB-uM
B (58)basis of apportionment 分摊基础
oR}ir
B (59)batch 批量 "?,3O2t
B (60)batch costing 分批成本计算 -Nmf}`_
B (61)beta factor B(市场)风险因素 7=XQgbY/
B (62)bill 账单 Qi Wv
B (63)bill of exchange 汇票 nPq\J~M
B (64)bill of landing 提单 sBuJK'
B (65)bill of materials 用料预计单 mOwgk7s[J
B (66)bill payable 应付票据 1_:1cF{w
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 kF'^!Hp
B (69)bonus 红利 7ka^y k@Q
B (70)book-keeping 薄记 G B!3`
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B (71)Boston classification 波士顿分类 4zghM<
B (72)breakeven chart 保本图 :b>Z|7g ?
B (73)breakeven point 保本点 6A M,1
B (74)breaking-down time 复位时间 %u }|4BXoh
B (75)budget 预算 DGY#pnCu
B (76)budget center 预算中心 $m/-E#I#Z
B (77)budget cost allowance 预算成本折让 X[k-J\
B (78)budget manual 预算手册 YN] w_=
B (79)budget period 预算期间 uuj"Er31
B (80)budgetary control 预算控制 x$CpUy{6
B (81)budgeted capacity 预算生产能力 oSNB\G<
B (82)burden 制造费用 ->wY|7
B (83)business center 经营中心 `.aL>hf
B (84)business entity 营业个体 fEs957$
B (85)business unit 经营单位 wlqV1.K
B (86)buy-out management 管理性购买产权 w|WZEu:0|
B (87)by-product 副产品
hM\QqZFyp
C (88)called-up share capital 催缴股本 ;0E"4(S.q1
C (89)capacity 生产能力 /iif@5lw{
C (90)capacity ratios 生产能力比率 p@i U}SUaE
C (91)capital 资本 `Q26Dk
C (92)capital assets pricing model资本资产计价模式 f<SSg*A;
C (93)capital commitment 承诺资本 mXc/sh")X
C (94)capital employed 已运用的资本 ulfpop*2
C (95)capital expenditure 资本支出 wdBytH6r.
C (96)capital expenditureauthorization 资本支出核准 oE#HI2X
C (97)capital expenditure control 资本支出控制 !Go(8`>
C (98)capital expenditure proposal资本支出申请 Qm`f5-d
C (99)capital funding planning 资本基金筹集计划 =)M 8>>l
C (100)capital gain 资本收益 p8s2#+/
C (101)capital investment appraisal资本投资评估 I#eIm3Y?
C (102)capital maintenance 资本保全
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C (103)capital resource planning 资本资源计划 u4VQx,,
C (104)capital surplus 资本盈余 ib
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C (105)capital turnover 资本周转率 @PwE
om`a
C (106)card 记录卡 t{~"vD9Am
C (107)cash 现金 !P@u4FCs
C (108)cash account 现金账户 Aog3d\1$
C (109)cash book 现金账薄 ';aPoaO %
C (110)cash cow 金牛产品 V EY !0PIj
C (111)cash flow 现金流量 :#TJ-l:#
C (112)cash discounted 现金贴现 1+eC'&@Xjt
C (113)cash flow budget 现金流量预算 74gU4T
C (114)cash flow statement 现金流量表 "]c:V4S#`A
C (115)cash ledger 现金分类账 CyG @
C (116)cash limit 现金限额 |D]jdd@!a2
C (117)CCA 现时成本会计 6FEtq,;0w
C (118)center 中心 7]e]Y>wZap
C (119)changeover time 变更时间 )\mklM9Z
C (120)chartered entity 特许经济个体 um,/^2A
C (121)cheque 支票 !c6lP'U
C (122)cheque register 支票登记薄 3 tXtt@Yy
C (123)coin analysis 零钱分类 eg(xN/D
C (124)classification 分类 qgZ(o@\
C (125)clock card 工时卡 oeIB1DaI
C (126)code 代码 [&NF0c[i
C (127)commitment accounting 承诺确认会计 fvit+
C (128)common cost 共同成本 w-/bLg[L?$
C (129)company limited byguarantee 有限担保责任公司 2gt08\
C (130)company limited shares 股份有限公司 8.k"kXU@n
C (131)competitive position 竞争能力状况 }GkEv}~t
C (132)concept 概念 $,i:#KT`
C (133)conglomerate 跨行业企业 sK?[1BI
C (134)consistency concept 一致性概念 A1Q]KS
@
C (135)consolidated accounts 合并报表 r}hj,Sq'
C (136)consolidation accounting 合并会计 M8juab%y
C (137)consortium 财团 >5^Z'!Z"
C (138)contingency plan 应急计划 iZjvO`@[
C (139)contingent liabilities 或有负债 EXJ>Z
C (140)continuous operation 连续生产 ?5B}ZMW
C (141)contra 抵消 ~-M7
C (142)contract cost 合同成本 ~ S-x-cZ
C (143)contract costing 合同成本计算 I5x/N.
C (144)contribution 贡献毛益 !]kn=7
C (145)contribution centre 贡献中心 P45q}v
C (146)contribution chart 贡献图 JC =Bxv
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~]"}s(J;
C (148)contribution to salesration 贡献毛益对销售比率 :~T:&;q0
C (149)control 控制 Hlz4f+#I
C (150)control account 控制帐户 d+&V^qLJ
C (151)control limits 控制限度 7FMHz.ZRE
C (152)controllability concept 可控制概念 k ,<L#?,a
C (153)controllable cost 可控制成本
xY!]eLZ)&
C (154)conversion cost 加工成本 U Ciq'^,
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Rb9Z{Clq>
C (156)corporate appraisal 公司评估 m%Ef]({I
C (157)corporate planning 公司计划 8<]> q
C (158)corporate social reporting 公司社会报告 E0)v;yRcw
C (159)corporation 股份公司 M/1Q/;0P
C (160)cost 成本 @L0w
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C (161)cost account 成本帐户 q1?2
U<
C (162)cost accounting 成本会计 {.!:T+'Xi\
C (163)cost accounting manual 成本手册 #Jm_~k
C (164)cost accounts calendar 成本报表的日历时间 CS"p[-0
C (165)cost adjustment 成本调整 t S!~>X
C (166)cost allocation 成本分配 "%.#/!RG
C (167)cost apportionment 成本分摊 .IKK.G
C (168)cost attribution 成本归属
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C (169)cost audit 成本审计 RisrU
C (170)cost behaviour 成本性态 x &9I2"
C (171)cost benefit analysis 成本效益分析 ;bAy7
C (172)cost center 成本中心 5mFi)0={y
C (173)cost driver 成本动因