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注会《审计》英语常用词汇 J^-a@'`+
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1.audit 审计 j@R"AP}
2.attestation 鉴证 30W.ks5(
3.credibility 可信赖程度 <DN7
4.audit of financial statements 财务报表审计 3<>DDY2bl
5.agreed-upon procedures 执行商定程序 .q<5OE(f
6.high levels of assurance 高水平保证 3qkPe_<I
7.compilation 编制 [P`<y#J3F
8.reliability 可靠性 ^B!()39R?
9.relevance 相关性 e F)my
10.professional skepticism 职业谨慎 gh `]OxA
11.objectivity 客观性 V8rS~'{\
12. professional competence 专业胜任能力 6^)eW+
13.Senior/CPA-in-charge 项目经理 mN
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14.audit engagement letter 业务约定书 ^Rh}[
15.recurring audit 连续审计 Gkm{b[
16.the client 委托人 *).!
17.change CPA 更换注册会计师 ~KczP1p
18.the existing CPA 现任注册会计师 owx0J,,G
19.the successor CPA 后任注册会计师 P4:Zy;$v!
20.the preceding CPA前任注册会计师 (>uA(#Z
21.issue the audit report 出具审计报告 $Lz!04
22.expert 专家 mD%IHzbn
H
23.the board of directors 董事会 C]&/k_k
24.knowledge of the entity‘ s business 了解被审计单位情况 yO`
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25.assess material misstatement risks评估重大错报风险 Fj46~#ZZ
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6mqp`x`
27.a general knowledge of —— 初步了解―――的情况 A8g_BLj!e
28.a more knowledge of—— 进一步了解的情况 ]xGpN ]u
29.the prior year‘s working papers 以前年度工作底稿 5w%[|%KG:L
30.minutes of meeting 会议纪要 49ehj1Se
31.business risks 经营风险 [X7gP4
32.appropriateness 适当性 UrO&K]Z
33.accounting estimate 会计估计 }tL]EW^
34.management representations 管理层声明 |I;]fH,+
35.going concern assumption 持续经营假设 Uy|Tu~
36.audit plan 审计计划 I|wC`VgB
37.significant audit areas 重点审计领域 v'm-A d+4t
38.error 错误 ,/&|:PkS
39.fraud舞弊 `FwE^_9d
40.modified or additional procedures 修改或追加审计程序 ~x^Ra8A
41.misappropriation of assets 侵占资产 h.wffk,
42.transactions without substance 虚假交易 vl~HV8MAv
43.unusual pressures 异常压力 w'9!%mr
44.the suspected noncompliance 涉嫌存在违法行为 0\Tp/Ph
45.materialiy 重要性 -s0\ 4
46.exceed the materiality level 超过重要性水平 ..5.":
47.approach the materiality level 接近重要性水平 <zm:J4&>T
48.an acceptably low level 可接受水平 qHvU4v
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 {|'NpV
50.misstatements or omissions 错报或漏报 nNeCi
51.aggregate 总计 -d-xsP}
s
52.subsequent events 期后事项 kek/C`7
53.adjust the financial statements 调整财务报表 T-h[$fxR_
54.perform additional audit procedures 实施追加的审计程序 Ta$55K0
55.audit risk 审计风险 N) PkE>%X
56.detection risk 检查风险 (b.4&P"0
57.inappropriate audit opinion 不适当的审计意见 tN.$4+
58.material misstatement 重大的错报 VK!HuO9l
59.tolerable misstatement 可容忍错报 m
Dk6@Gd@U
60.the acceptable level of detection risk 可接受的检查风险 ttls.~DG
61.assessed level of material misstatement risk 重大错报风险的评估水平 xUNq!({T
62.simall business 小规模企业 {|@}xrB
63.accounting system 会计系统 o_BRsJy
64.test of control 控制测试 rGrR;
65.walk-through test 穿行测试 `
q`ah_
66.communication 沟通 >cpv4Pgm
67.flow chart 流程图 Vl3-cW@p
68.reperformance of internal control 重新执行 _.E{>IFw
69.audit evidence 审计证据 NwdrJw9
70.substantive procedures 实质性程序 1CR\!?
71.assertions 认定
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72.esistence 存在 KyQTrl.qdl
73.occurrence 发生 i6$HwRZm#
74.completeness 完整性 `+0dz,
75.rights and obligations 权利和义务 Kz
z/]
76.valuation and allocation 计价和分摊 (BngwLVDK
77.cutoff 截止 |!/+T^u
78.accuracy 准确性 oW(EV4J"
79.classification 分类 / !y~Q|<|=
80.inspection 检查 hk$I-
81.supervision of counting 监盘 a:OM I
82.observation 观察 q<Qjc
83.confirmation 函证 !X||ds
84.computation 计算 Jd?qvE>Pp
85.analytical procedures 分析程序 +XSe;xk;rD
86.vouch 核对 m#R"~ >
87.trace 追查 .R#-u/6g(
88.audit sampling 审计抽样 ? JTTl;
89.error 误差 5;G
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90.expected error 预期误差 )Gk?x$pY@
91.population 总体 ,F*HZBNFZ
92.sampling risk 抽样风险 We\i0zUU
93.non- sampling risk 非抽样风险 |i~-,:/-Y
94.sampling unit 抽样单位 ;nJ2i?"
95.statistical sampling 统计抽样 cNN0-<#c
96.tolerable error 可容忍误差 d`C$vj
97.the risk of under reliance 信赖不足风险 D?UURUR f
98.the risk of over reliance 信赖过度风险 Ptcq/f
99.the risk of incorrect rejection 误拒风险 cK2;)&U7
100. the risk of incorrect acceptance 误受风险 :_]0 8
101.working trial balance 试算平衡表 `.dwG3R
102.index and cross-referencing 索引和交叉索引 kr@!j@j$
103.cash receipt 现金收入 iBtG@M
104.cash disbursement 现金支出 }K`KoM
105.bank statement 银行对账单 P;K LN9/4
106.bank reconciliation 银行存款余额调节表 CBNt
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107.balance sheet date 资产负债表日 q`.=/O'
108.net realizable value 可变现净值 d[5v A/8O
109.storeroom 仓库 uMpuS1
110.sale invoice 销售发票 ^FQn\,
111.price list 价目表 jl]3B
112.positive confirmation request 积极式询证函 ~ ^D2]j
113.negative confirmation request 消极式询证函 *4LRdLMn
114.purchase requisition 请购单 B2* 7H
115.receiving report 验收报告 R'6(eA[K
116.gross margin 毛利 mP/#hwzB&q
117.manufacturing overhead 制造费用 D(TG)X?
118.material requisition 领料单 ZHUW1:qs
119.inventory-taking 存货盘点 z@o6[g/*Q
120.bond certificate 债券 *M*WjEOA
121.stock certificate 股票 {\NBNg(Vo
122.audit report 审计报告 }Y|M+0
123.entity 被审计单位 ^^*L;b>I
124.addressee of the audit report 审计报告的收件人 Qp?n0WXZ
125.unqualified opinion 无保留意见 q$Ol"K@
126.qualified opinion 保留意见 QJG]z'c+
127.disclaimer of opinion 无法表示意见 UI4Xv
128.adverse opinion 否定意见 995^[c1o6
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A (1)ABC 作业基础成本计算 "F+Wo&
A (2)absorbed overhead 已吸收制造费用 CDcs~PR@B
A (3)absorption costing 吸收成本计算 \\D~Yg\#
A (4)account 账户,报表 sv^;nOAc
A (5)accounting postulate 会计假设 >Q~"/-bN)
A (6)accounting series release 会计公告文件 IpxFME%!
A (7)accounting valuation 会计计价 ^/Hj^4~_U
A (8)account sale 承销清单 _e_]$G/TM
A (9)accountability concept 经营责任概念 /N@0qQ
A (10)accountancy 会计职业 r[$Qtj Q
A (11)accountant 会计师 "gCSbMq(Vq
A (12)accounting 会计 omV.Qb'NS
A (13)agency cost 代理成本 n#N<
zC/
A (14)accounting bases 会计基础 rrSA.J{
A (15)accounting manual 会计手册 'FBvAk6
A (16)accounting period 会计期间 )N-+,Ms
A (17)accounting policies 会计方针 !UUh7'W4u
A (18)accounting rate of return 会计报酬率
is}Fy>9i
A (19)accounting reference date 会计参照日 &%Hj.
A (20)accounting reference period 会计参照期间 IBVP4&}x$
A (21)accrual concept 应计概念 $ZDh8
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A (22)accrual expenses 应计费用 7l Aa6"Y68
A (23)acid test ration 速动比率(酸性测试比率) 33\b@F7
b
A (24)acquisition 购置 \Mlj
7.u]
A (25)acquisition accounting 收购会计 GX_Lxc_<f
A (26)activity based accounting 作业基础成本计算 +V|]:{3W
A (27)adjusting events 调整事项 su=.4JcK
A (28)administrative expenses 行政管理费 (6\A"jey\x
A (29)advice note 发货通知 qc\o>$-:`
A (30)amortization 摊销 j.CC.[$g
A (31)analytical review 分析性检查 T6H"ER$
A (32)annual equivalent cost 年度等量成本法 -T{~m6
A (33)annual report and accounts 年度报告和报表 [uRsB5
A (34)appraisal cost 检验成本 &F#X0h/m=
A (35)appropriation account 盈余分配账户 v *:m|wl
A (36)articles of association 公司章程细则 McnP>n
A (37)assets 资产 XB;;OP12
A (38)assets cover 资产保障 zMrZ[AU
A (39)asset value per share 每股资产价值 qrX6FI
A (40)associated company 联营公司 WaMn
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A (41)attainable standard 可达标准 Iz{AA-
8}\"LXRbo
A (42)attributable profit 可归属利润 V43JY_:
A (43)audit 审计 $]81 s`
A (44)audit report 审计报告 9I RE@c
A (45)auditing standards 审计准则 k5xirB_
A (46)authorized share capital 额定股本 g1J]z<&
A (47)available hours 可用小时 QW2% Gv:
A (48)avoidable costs 可避免成本 ^U_jeAuk8[
B (49)back-to-back loan 易币贷款 ?qK:P
B (50)backflush accounting 倒退成本计算 q>omCk%h
B (51)bad debts 坏帐 y6jTT%
B (52)bad debts ratio 坏帐比率 m dC. FO-
B (53)bank charges 银行手续费 Ar'5kPzY>
B (54)bank overdraft 银行透支 I3s}t$`y(
B (55)bank reconciliation 银行存款调节表 *`jEg=)
B (56)bank statement 银行对账单 mI`dZ3h
B (57)bankruptcy 破产 \O/=g6w|t}
B (58)basis of apportionment 分摊基础 E0oJ|My
B (59)batch 批量 +vbNZqwz
B (60)batch costing 分批成本计算 b`:Eo+p
B (61)beta factor B(市场)风险因素 fCVSVn"o
B (62)bill 账单 5!cplx=<
B (63)bill of exchange 汇票 `aI%laj&M
B (64)bill of landing 提单 rz.`$b
B (65)bill of materials 用料预计单 )O&$-4gL'
B (66)bill payable 应付票据 @
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B (67)bill receivable 应收票据 ]VvJ1Xn0
B (68)bin card 存货记录卡 8syo_sC |
B (69)bonus 红利 |(SW
B (70)book-keeping 薄记 "|.(yN
B (71)Boston classification 波士顿分类 I?K0b
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B (72)breakeven chart 保本图 ZwMw g t
B (73)breakeven point 保本点 <} %ir,8
B (74)breaking-down time 复位时间 .*j+?
B (75)budget 预算 ZYA(Bg^
B (76)budget center 预算中心 "7HB3?2>W
B (77)budget cost allowance 预算成本折让 '!R,)5l0h
B (78)budget manual 预算手册 {UcItLjY
B (79)budget period 预算期间 `9ox?|iJ
B (80)budgetary control 预算控制 z m'jk D|
B (81)budgeted capacity 预算生产能力 .6K>"
B (82)burden 制造费用 R%%`wm
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B (83)business center 经营中心 `y`xk<q
B (84)business entity 营业个体 k3 l
B (85)business unit 经营单位 +HX'A C
B (86)buy-out management 管理性购买产权 }kj6hnQ
B (87)by-product 副产品 {<kG{i/
C (88)called-up share capital 催缴股本 ZkW@ |v
C (89)capacity 生产能力 {rT`*P~
C (90)capacity ratios 生产能力比率 U3}R^W~eb
C (91)capital 资本 qedGBl&
C (92)capital assets pricing model资本资产计价模式 [R4x[36Zp
C (93)capital commitment 承诺资本 H#inr^Xa
C (94)capital employed 已运用的资本 GcR`{ 3hO
C (95)capital expenditure 资本支出 4*x!B![]y
C (96)capital expenditureauthorization 资本支出核准 X}(0y
C (97)capital expenditure control 资本支出控制 Gq*)]X{Ua
C (98)capital expenditure proposal资本支出申请 &>e
DCs
C (99)capital funding planning 资本基金筹集计划 7g)3\C
C (100)capital gain 资本收益 L2'd sOn
C (101)capital investment appraisal资本投资评估 `VtwKt*
C (102)capital maintenance 资本保全 |xVCl<{F%
C (103)capital resource planning 资本资源计划 2~V Im#
C (104)capital surplus 资本盈余 $)Yo g]}
C (105)capital turnover 资本周转率 ]ufW61W6Ci
C (106)card 记录卡 (x
qA.(F
C (107)cash 现金 SbZt\a 8
C (108)cash account 现金账户 Nz*sD^SJa
C (109)cash book 现金账薄 "!tw
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C (110)cash cow 金牛产品 9Yyg}l:
C (111)cash flow 现金流量 zU~..;C
C (112)cash discounted 现金贴现 K//T}-Uub
C (113)cash flow budget 现金流量预算 }4SSo)Uv/
C (114)cash flow statement 现金流量表 G%!\ p:w
C (115)cash ledger 现金分类账 8%<`$`FyU
C (116)cash limit 现金限额 LUck>l\l
C (117)CCA 现时成本会计 S |>$0P4W(
C (118)center 中心 N?
;o_^C
C (119)changeover time 变更时间 AcKU^T+
C (120)chartered entity 特许经济个体 z<!O!wX_aI
C (121)cheque 支票 wh%xkXa[ur
C (122)cheque register 支票登记薄 rWA6XDM7
C (123)coin analysis 零钱分类 h\(B#S
N
C (124)classification 分类 'xIyGDe
C (125)clock card 工时卡 zX
98c
C (126)code 代码 GWhE8EDT
C (127)commitment accounting 承诺确认会计 `xCOR
C (128)common cost 共同成本 g0PT8]8
C (129)company limited byguarantee 有限担保责任公司 }`9jH:q-Z
C (130)company limited shares 股份有限公司 Xh?4mKgu
C (131)competitive position 竞争能力状况 Lbcy:E*g
C (132)concept 概念 ,]ga[
C (133)conglomerate 跨行业企业 S#tY@h@XV
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 gljo;f:
C (136)consolidation accounting 合并会计 *Ddi(`
C (137)consortium 财团 hUh+JW
C (138)contingency plan 应急计划 SrF x_n
C (139)contingent liabilities 或有负债 b]T@g
J4H=
C (140)continuous operation 连续生产 X3<K 1/<
C (141)contra 抵消 w9MoT.kI}
C (142)contract cost 合同成本 / 2xSNalC
C (143)contract costing 合同成本计算 => qTNh*'
C (144)contribution 贡献毛益 qw<HY$3=
C (145)contribution centre 贡献中心 D SvmVI
C (146)contribution chart 贡献图 4ZwKpQ
6
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 )qv2)a!H
C (148)contribution to salesration 贡献毛益对销售比率 6kN:*
C (149)control 控制 )hBE11,PB
C (150)control account 控制帐户 (!3;X"l
C (151)control limits 控制限度 ?^}_j
vT
C (152)controllability concept 可控制概念 ?F_)-
C (153)controllable cost 可控制成本 lNz
]HiD
C (154)conversion cost 加工成本 le8 #Z}p
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 d1c0l{JV3
C (156)corporate appraisal 公司评估 lj4o#^lC
C (157)corporate planning 公司计划 1'JD =
C (158)corporate social reporting 公司社会报告 Od
##U6e`
C (159)corporation 股份公司 ~W-cGb3c
C (160)cost 成本 Qs%B'9")
C (161)cost account 成本帐户 2z\e\I
C (162)cost accounting 成本会计 !X]8dyW
C (163)cost accounting manual 成本手册 H; Ku
w
C (164)cost accounts calendar 成本报表的日历时间 `XJm=/f
C (165)cost adjustment 成本调整 ?T!)X)A#
C (166)cost allocation 成本分配 cG{L
jt
C (167)cost apportionment 成本分摊 vcv CD7MD
C (168)cost attribution 成本归属 jo9gCP.
C (169)cost audit 成本审计 v+xB7w
C (170)cost behaviour 成本性态 U>a\j2I
C (171)cost benefit analysis 成本效益分析 T.ML$"f
C (172)cost center 成本中心 !Ms[eB
C (173)cost driver 成本动因