Wu{cE;t
*$+:Cbe-F
注会《审计》英语常用词汇 JB}jt)ol%
[]\=(Uc;
\dB)G<_
1.audit 审计 li4"|T&
2.attestation 鉴证 a 8(mU%
3.credibility 可信赖程度 `
vMrl
Kq
4.audit of financial statements 财务报表审计 h'wI
5.agreed-upon procedures 执行商定程序 KtR*/<7IC
6.high levels of assurance 高水平保证 %o4d(C B
7.compilation 编制 "\CUHr9k
8.reliability 可靠性 p+ki1!Ed
9.relevance 相关性 'yIz<o
10.professional skepticism 职业谨慎 )0tq&
11.objectivity 客观性 r_p4pxs
12. professional competence 专业胜任能力 oP%'8%tk
13.Senior/CPA-in-charge 项目经理 _e9S"``
14.audit engagement letter 业务约定书 kuQ+MQHs
15.recurring audit 连续审计 8c1ma
16.the client 委托人 HZ_,f"22
17.change CPA 更换注册会计师 )
<>1Q{j@
18.the existing CPA 现任注册会计师 `P(Otr[6
19.the successor CPA 后任注册会计师 UHaY|I${U
20.the preceding CPA前任注册会计师 Z%_m<Nf8T
21.issue the audit report 出具审计报告 5N5Deb#V
22.expert 专家 #mFY?Zp)
23.the board of directors 董事会 y%wjQC 0~
24.knowledge of the entity‘ s business 了解被审计单位情况 d i;Fj
25.assess material misstatement risks评估重大错报风险 !!\OB6
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 FN>ns,
27.a general knowledge of —— 初步了解―――的情况 C7hJE-
28.a more knowledge of—— 进一步了解的情况
4u.v7r
29.the prior year‘s working papers 以前年度工作底稿 A4|L;z/A[h
30.minutes of meeting 会议纪要 ]ssX,1#Xh
31.business risks 经营风险 9_/dj"5
32.appropriateness 适当性 vIK+18v7
33.accounting estimate 会计估计 v
?OIK=Xm
34.management representations 管理层声明 c]OK)i-{l
35.going concern assumption 持续经营假设 q_GO;-b{
36.audit plan 审计计划 7hq$vI%0
37.significant audit areas 重点审计领域 U~nW>WJ+.
38.error 错误 .!><qVg
39.fraud舞弊 V`,tu `6
40.modified or additional procedures 修改或追加审计程序 v;_k*y[VV$
41.misappropriation of assets 侵占资产 k04CSzE"%
42.transactions without substance 虚假交易 [ELg:f3}5
43.unusual pressures 异常压力 V']{n7a-
44.the suspected noncompliance 涉嫌存在违法行为 wq6.:8Or-]
45.materialiy 重要性 'v42Q J"{
46.exceed the materiality level 超过重要性水平
:Qd{V3*]
47.approach the materiality level 接近重要性水平 %aHQIoxg
48.an acceptably low level 可接受水平 exfJm'R?n
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 ymr#OP$<S
50.misstatements or omissions 错报或漏报 E$?:^ausu
51.aggregate 总计 Gd:fh5u':
52.subsequent events 期后事项 wgV?1S>Z
53.adjust the financial statements 调整财务报表 aplOo[
54.perform additional audit procedures 实施追加的审计程序 :}[RDF?
55.audit risk 审计风险 +kdZfv>
56.detection risk 检查风险 Q9C;_Up
57.inappropriate audit opinion 不适当的审计意见 w<54mGMOLr
58.material misstatement 重大的错报 @x4IxGlUs
59.tolerable misstatement 可容忍错报 uL
K4tQ
60.the acceptable level of detection risk 可接受的检查风险 wFHz<i!jr&
61.assessed level of material misstatement risk 重大错报风险的评估水平 YH
.+(tNv
62.simall business 小规模企业 \'}? j- 8
63.accounting system 会计系统 d7)EzW|I;
64.test of control 控制测试 N:]Ud(VRM
65.walk-through test 穿行测试 hOTqbd}
66.communication 沟通 {rE]y C^
67.flow chart 流程图 y G{;kJ P
68.reperformance of internal control 重新执行 ^|+;~3<J
69.audit evidence 审计证据 )K"7=TvY
70.substantive procedures 实质性程序 c7[+gc5}
71.assertions 认定 ^@a|s
Sb
72.esistence 存在 )c"m:3D@
73.occurrence 发生 5kju{2`GF
74.completeness 完整性 s+jL BY
75.rights and obligations 权利和义务 +:#x!i;W8[
76.valuation and allocation 计价和分摊 '
6#en9{L
77.cutoff 截止 '*XX|\.
78.accuracy 准确性 `
dpm{sn
79.classification 分类 <6(&w9WY
80.inspection 检查 h+<F,0
81.supervision of counting 监盘 s<;kTReA
82.observation 观察 r:QLO~l/
83.confirmation 函证 8E:d!?<^&I
84.computation 计算 cf7UV6D g
85.analytical procedures 分析程序 }vGWlNd#g
86.vouch 核对 0Ia8x?80V
87.trace 追查 fkjo
88.audit sampling 审计抽样 DGY?4r7>y
89.error 误差 c&rS7%
90.expected error 预期误差 #rs]5tx([
91.population 总体 qx+ .v2G
92.sampling risk 抽样风险 61"w>;d6
93.non- sampling risk 非抽样风险 F]4JemSjK
94.sampling unit 抽样单位 iXJ3B&x
95.statistical sampling 统计抽样 tXWhq
96.tolerable error 可容忍误差 o7A+O%dX
97.the risk of under reliance 信赖不足风险 7B"*< %<
98.the risk of over reliance 信赖过度风险 -%g&O-i\
99.the risk of incorrect rejection 误拒风险 %l.5c Sn@
100. the risk of incorrect acceptance 误受风险 X":T>)J-
101.working trial balance 试算平衡表 (TjY1,f!H
102.index and cross-referencing 索引和交叉索引 \dzH
G/e
103.cash receipt 现金收入 %JsCw8C6?
104.cash disbursement 现金支出 ^G~C#t^
105.bank statement 银行对账单 C72!
::o
106.bank reconciliation 银行存款余额调节表 d>f.p"B.gj
107.balance sheet date 资产负债表日 # {'1\@q
108.net realizable value 可变现净值 S.#IC
lV
109.storeroom 仓库 [!k#au+#c
110.sale invoice 销售发票 R;{y]1u
111.price list 价目表 42Vz6 k:
112.positive confirmation request 积极式询证函 CI~P3"`]
113.negative confirmation request 消极式询证函 ofu
{g
114.purchase requisition 请购单 @2>j4Sc
115.receiving report 验收报告 a1 I"Sh
116.gross margin 毛利 ~}g"Fe
117.manufacturing overhead 制造费用 .-[d6Pnw
118.material requisition 领料单 uoIvFcb^
119.inventory-taking 存货盘点 Y9K$6lz
120.bond certificate 债券 Z|h&Zd1z
121.stock certificate 股票 Y\sSW0ZX
122.audit report 审计报告 Cqy)+x_OQ,
123.entity 被审计单位
@o g&l;
124.addressee of the audit report 审计报告的收件人 wy1xZQ<5
125.unqualified opinion 无保留意见 f'2Ufd|J|
126.qualified opinion 保留意见 <A_L Zi
127.disclaimer of opinion 无法表示意见 mqx#N
%
128.adverse opinion 否定意见 5dPPm%U{
&QoV(%:]
A (1)ABC 作业基础成本计算 J!5>8I(_wX
A (2)absorbed overhead 已吸收制造费用 7a4b,-93
A (3)absorption costing 吸收成本计算 E[Rd=/P6
A (4)account 账户,报表 VEuT!^0Z
A (5)accounting postulate 会计假设
Y@+e)p{
A (6)accounting series release 会计公告文件 S5W*
,?
A (7)accounting valuation 会计计价 heAbxs
A (8)account sale 承销清单 @
z{E
A (9)accountability concept 经营责任概念 k!^Au8Up?
A (10)accountancy 会计职业 &f:"p*=a\
A (11)accountant 会计师 +-VkRr#
A (12)accounting 会计 m-M.F9R
A (13)agency cost 代理成本 ,Qd;t
A (14)accounting bases 会计基础 ks=l
Nz9
A (15)accounting manual 会计手册 }aPx28:/
A (16)accounting period 会计期间 w,<nH:~
A (17)accounting policies 会计方针 + \DGS
A (18)accounting rate of return 会计报酬率 mo$`a6[h<
A (19)accounting reference date 会计参照日 \}:&Hl+
A (20)accounting reference period 会计参照期间 BaLvlB
A (21)accrual concept 应计概念 aQzu[N
A (22)accrual expenses 应计费用
?(up!3S'x
A (23)acid test ration 速动比率(酸性测试比率) "wB~*
,Ny
A (24)acquisition 购置 >A+0"5+_p
A (25)acquisition accounting 收购会计 c%5G3j
A (26)activity based accounting 作业基础成本计算 z/B[quSio
A (27)adjusting events 调整事项 x }8 U\
A (28)administrative expenses 行政管理费 #i8] f{
A (29)advice note 发货通知 J <<Ph
A (30)amortization 摊销 Q :<&<i=I
A (31)analytical review 分析性检查 .+;;-]})
A (32)annual equivalent cost 年度等量成本法 Stzv
A (33)annual report and accounts 年度报告和报表 epcBr_}
A (34)appraisal cost 检验成本 GkhaB(btk'
A (35)appropriation account 盈余分配账户 vy
<(1\
A (36)articles of association 公司章程细则 JD Q7
A (37)assets 资产 3rF=u:r7c
A (38)assets cover 资产保障 +zU[rhMk'
A (39)asset value per share 每股资产价值 (iwZs:k-
A (40)associated company 联营公司 'Mfn:n+
A (41)attainable standard 可达标准 yX%Xjo__*t
qqmhh_[T
A (42)attributable profit 可归属利润 n#{z"G
A (43)audit 审计 rv75R}.6R^
A (44)audit report 审计报告 ;^Q- 1
A (45)auditing standards 审计准则 %Km^_JM
A (46)authorized share capital 额定股本 &2~c,] 9C
A (47)available hours 可用小时 d)_fI*:f
A (48)avoidable costs 可避免成本 XZ8#8Di8
B (49)back-to-back loan 易币贷款 #6'x-Z_
B (50)backflush accounting 倒退成本计算 |;G9K`8
B (51)bad debts 坏帐 5gdsV4DH$
B (52)bad debts ratio 坏帐比率 Rl. YF+YH
B (53)bank charges 银行手续费 @w8MOT$
B (54)bank overdraft 银行透支 :y>$N(.8f
B (55)bank reconciliation 银行存款调节表 D 7D:?VoR
B (56)bank statement 银行对账单 -^Pn4y]A)
B (57)bankruptcy 破产 -3z$~
{
B (58)basis of apportionment 分摊基础 pj~Ao+
B (59)batch 批量 R-L*N$@!
B (60)batch costing 分批成本计算 jkzC^aG
B (61)beta factor B(市场)风险因素 >uu]K
B (62)bill 账单 NrHh(:
B (63)bill of exchange 汇票 t_VF=B^LuR
B (64)bill of landing 提单 u%o2BLx
B (65)bill of materials 用料预计单 H=_ Wio
B (66)bill payable 应付票据 kp{q5J6/
B (67)bill receivable 应收票据 8?YWE62
B (68)bin card 存货记录卡 a2'si}'3
B (69)bonus 红利 ,#NH]T`c1
B (70)book-keeping 薄记 #RJFJb/
B (71)Boston classification 波士顿分类 pb\W7G
B (72)breakeven chart 保本图 }JF,:g
Lk
B (73)breakeven point 保本点 '@{'T LMCi
B (74)breaking-down time 复位时间 Ti{~
B (75)budget 预算 ~{8X$
xs
B (76)budget center 预算中心 <~rf;2LZ
B (77)budget cost allowance 预算成本折让 LW"p/`#<
B (78)budget manual 预算手册 U2lDTRt
B (79)budget period 预算期间 Tlz $LI
B (80)budgetary control 预算控制 M%\=Fb
B (81)budgeted capacity 预算生产能力 /3(|P
B (82)burden 制造费用 eJ=K*t|
B (83)business center 经营中心 62}rZVJq
B (84)business entity 营业个体 82EH'C
B (85)business unit 经营单位 H{XD>q.
B (86)buy-out management 管理性购买产权 /C'dW
B (87)by-product 副产品 QJsud{ada
C (88)called-up share capital 催缴股本 |i}5vT78
C (89)capacity 生产能力 I3#h
C (90)capacity ratios 生产能力比率 ;;*'<\lP.j
C (91)capital 资本 +&U{>?.u
C (92)capital assets pricing model资本资产计价模式 B9Ha6kj
C (93)capital commitment 承诺资本 Zi!6dl ev
C (94)capital employed 已运用的资本 UC u4S >
C (95)capital expenditure 资本支出 nB8JdM2h{
C (96)capital expenditureauthorization 资本支出核准 T|/B}srm
C (97)capital expenditure control 资本支出控制 na%DF@Rt#
C (98)capital expenditure proposal资本支出申请 MFHc>O
DA
C (99)capital funding planning 资本基金筹集计划 SWrt 4G
C (100)capital gain 资本收益 _olhCLIR-
C (101)capital investment appraisal资本投资评估 Ot^<:\<`G
C (102)capital maintenance 资本保全 K;n5[o&c
C (103)capital resource planning 资本资源计划 Qd{h3K^hlu
C (104)capital surplus 资本盈余 F+lsza
C (105)capital turnover 资本周转率 'QMvj` -
C (106)card 记录卡 [pc6!qhDG&
C (107)cash 现金 8|*=p4_fn
C (108)cash account 现金账户 NIzxSGk|
C (109)cash book 现金账薄 N9[2k.oBH
C (110)cash cow 金牛产品 `;:zZ8*
C (111)cash flow 现金流量 .3tyNjsn\
C (112)cash discounted 现金贴现 ]Uy
cT3A
C (113)cash flow budget 现金流量预算 Y!+q3`-%T
C (114)cash flow statement 现金流量表 ql+tqgo
C (115)cash ledger 现金分类账 _LOV&83O(
C (116)cash limit 现金限额 <+/:}S4w)
C (117)CCA 现时成本会计 " %,K
ZI
C (118)center 中心 [h3y8O
C (119)changeover time 变更时间 3Mw2;.rk
C (120)chartered entity 特许经济个体 cc$L56q
C (121)cheque 支票 :'t+*{ff
C (122)cheque register 支票登记薄 bSKe@4C
C (123)coin analysis 零钱分类 GOzV#
C (124)classification 分类 =$^<@-;
C (125)clock card 工时卡 'u%;5;%2
C (126)code 代码 kJOSGrg
C (127)commitment accounting 承诺确认会计 ?puZqVu5
C (128)common cost 共同成本 Hf
]w
C (129)company limited byguarantee 有限担保责任公司 --32kuF&(
C (130)company limited shares 股份有限公司 PN +<C7/
C (131)competitive position 竞争能力状况 /=|5YxY
C (132)concept 概念 .QaHE`e{
C (133)conglomerate 跨行业企业 \N?,6;%xB
C (134)consistency concept 一致性概念 .2si[:_(p
C (135)consolidated accounts 合并报表 C8J3^?7E
C (136)consolidation accounting 合并会计 W8/8V,
C (137)consortium 财团 cl4Vi%
C (138)contingency plan 应急计划 */kX|Sur
C (139)contingent liabilities 或有负债 =,UuQJ,l
C (140)continuous operation 连续生产 M<
T[%)v
C (141)contra 抵消 8:iu 8c$
C (142)contract cost 合同成本 +mr\AAFn
C (143)contract costing 合同成本计算 Ao%;!(\I%
C (144)contribution 贡献毛益 \Jcj4
C (145)contribution centre 贡献中心 9 aE.jpN
C (146)contribution chart 贡献图 AIx,c1G]K
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 f\Fk+)e@
C (148)contribution to salesration 贡献毛益对销售比率 H,?)6pZ
C (149)control 控制 -9.Rmv#og{
C (150)control account 控制帐户 <K#
]1xCA
C (151)control limits 控制限度 @aA1=9-L
C (152)controllability concept 可控制概念 oQkY@)3.w
C (153)controllable cost 可控制成本 F$;vPAxbK"
C (154)conversion cost 加工成本 |&>!"27;w
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z_jTR[dY
C (156)corporate appraisal 公司评估 jMT];%$[
C (157)corporate planning 公司计划 l9 K 3E<g
C (158)corporate social reporting 公司社会报告 !A 6l\_
C (159)corporation 股份公司 e^Ds|}{V
C (160)cost 成本 {O"?_6',
C (161)cost account 成本帐户 G?y'<+Awt
C (162)cost accounting 成本会计 9O%4x"*PO
C (163)cost accounting manual 成本手册 `$X|VAS2
C (164)cost accounts calendar 成本报表的日历时间 {U`B|
C (165)cost adjustment 成本调整 7=o2$
C (166)cost allocation 成本分配 OZw<YR
C (167)cost apportionment 成本分摊 #2F 6}
C (168)cost attribution 成本归属 |?t6h 5Mt"
C (169)cost audit 成本审计 =h083|y>
C (170)cost behaviour 成本性态 ,r,~1oV<"
C (171)cost benefit analysis 成本效益分析 R/yOy^<
C (172)cost center 成本中心 S[J=d%(
C (173)cost driver 成本动因