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注会《审计》英语常用词汇 k_V+;&:%
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1.audit 审计 plWN
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2.attestation 鉴证 pWRdI_
3.credibility 可信赖程度 }+ KM"+@$<
4.audit of financial statements 财务报表审计 %]LoR$|Y
5.agreed-upon procedures 执行商定程序 |URfw5Hm
6.high levels of assurance 高水平保证 $\P/
%eP
7.compilation 编制 aH6j,R%
8.reliability 可靠性 Cb+sE"x]
9.relevance 相关性 ]eGa_Ld
10.professional skepticism 职业谨慎 -w"I
11.objectivity 客观性 `VwG]2 I
12. professional competence 专业胜任能力 b
/UXO$_~-
13.Senior/CPA-in-charge 项目经理 A5Jadz~
14.audit engagement letter 业务约定书 8`*5[ L~~/
15.recurring audit 连续审计 1-p#}VX
16.the client 委托人 1!1JT;gG^9
17.change CPA 更换注册会计师 jv~#'=T'
18.the existing CPA 现任注册会计师 j-1V,V=
19.the successor CPA 后任注册会计师 UmVn: a
20.the preceding CPA前任注册会计师 ,h^6y
21.issue the audit report 出具审计报告 %6cr4}Zm}
22.expert 专家 P;I,f
23.the board of directors 董事会 \ZcI{t'a
24.knowledge of the entity‘ s business 了解被审计单位情况 LOkgeJuWv
25.assess material misstatement risks评估重大错报风险 %DiQTg7V,
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 }6[jJ`=gOx
27.a general knowledge of —— 初步了解―――的情况 |^ 8ND#x
28.a more knowledge of—— 进一步了解的情况 2@a'n@-
29.the prior year‘s working papers 以前年度工作底稿 %h ;oi/pe
30.minutes of meeting 会议纪要 uY~mi9E
31.business risks 经营风险 (>0`e8v!
32.appropriateness 适当性 e W8cI)wU
33.accounting estimate 会计估计 .$-;`&0cZ
34.management representations 管理层声明 \>:t={>;
35.going concern assumption 持续经营假设 {1)b LG|$
36.audit plan 审计计划 ,.P]5 lE
37.significant audit areas 重点审计领域 zdJPMNHg
38.error 错误 ']2Vf]dB
39.fraud舞弊 =r/K#hOR\J
40.modified or additional procedures 修改或追加审计程序 N#M>2b<A/T
41.misappropriation of assets 侵占资产 X{#^O/
42.transactions without substance 虚假交易 %t&Lq }e
43.unusual pressures 异常压力 LBG`DYR@
44.the suspected noncompliance 涉嫌存在违法行为 <.Tllk@r)
45.materialiy 重要性 5]*lH t
46.exceed the materiality level 超过重要性水平 ByjfPb#
47.approach the materiality level 接近重要性水平 BPkMw'a:
48.an acceptably low level 可接受水平 b$Hbo;_
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Q)aoc.f!v
50.misstatements or omissions 错报或漏报 Tr;.%/4Q
51.aggregate 总计 dwB#k$VIOw
52.subsequent events 期后事项 3)VO{C
j!
53.adjust the financial statements 调整财务报表 ek)rsxf1A
54.perform additional audit procedures 实施追加的审计程序 )b nGZ8h99
55.audit risk 审计风险 aN"YEL>w
56.detection risk 检查风险 :gRrM)n
57.inappropriate audit opinion 不适当的审计意见 &H# l*
58.material misstatement 重大的错报 X#axCDM-
59.tolerable misstatement 可容忍错报 Eo$l-Hl5=
60.the acceptable level of detection risk 可接受的检查风险 \&vXp"-@
61.assessed level of material misstatement risk 重大错报风险的评估水平 6'
*6tS
62.simall business 小规模企业 @GAj%MK$
63.accounting system 会计系统 _\4r~=`HQ
64.test of control 控制测试 xqk(id\&
65.walk-through test 穿行测试 hRuiuGC
66.communication 沟通 n2*Ua/J-8
67.flow chart 流程图 27gHgz}}
68.reperformance of internal control 重新执行 ,eebO~7vB
69.audit evidence 审计证据 Nkb%4ofKqu
70.substantive procedures 实质性程序 fX9b1x
71.assertions 认定 D`n<!"xg@$
72.esistence 存在 e#5WX
73.occurrence 发生 im<!JMI
74.completeness 完整性 n\Is}Czl
75.rights and obligations 权利和义务 vH6(p(l
76.valuation and allocation 计价和分摊 3 a(SmM:
77.cutoff 截止 R5MN;xG^
78.accuracy 准确性 ShRMzU
79.classification 分类 VKXi*F9
80.inspection 检查 mK M[[l&A
81.supervision of counting 监盘 ZD50-w;
82.observation 观察 yT%<
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83.confirmation 函证 b^[>\s'
84.computation 计算 f(}&8~ &
85.analytical procedures 分析程序 ce4rhtkV
86.vouch 核对 "c~``i\G
87.trace 追查 e{2Za
88.audit sampling 审计抽样 m?Jnb\0
89.error 误差 xg%{p``
90.expected error 预期误差 ZK{1z|
91.population 总体 $hJ 4=F
92.sampling risk 抽样风险 7 HL
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93.non- sampling risk 非抽样风险 b%F'Ou~
94.sampling unit 抽样单位 ,-d2wzhW
95.statistical sampling 统计抽样 LCRWC`%&
96.tolerable error 可容忍误差 ,EH-Sf2Cb
97.the risk of under reliance 信赖不足风险 zGO_S\
98.the risk of over reliance 信赖过度风险 4cm~oZ
99.the risk of incorrect rejection 误拒风险 .h
w(;
100. the risk of incorrect acceptance 误受风险 L) _ VdB
101.working trial balance 试算平衡表 mFpj@=^_G
102.index and cross-referencing 索引和交叉索引 T8LvdzS
103.cash receipt 现金收入 N+R{&v7=F%
104.cash disbursement 现金支出 =*4^Dtp
105.bank statement 银行对账单 VKXB)-'L
106.bank reconciliation 银行存款余额调节表 k?pNmKVJM
107.balance sheet date 资产负债表日 KPK`C0mg@k
108.net realizable value 可变现净值 ctgH/SU
109.storeroom 仓库 |[V6R\l39
110.sale invoice 销售发票 7}=MVp] )S
111.price list 价目表 UWCm:eRQ
112.positive confirmation request 积极式询证函 f:t5`c.
113.negative confirmation request 消极式询证函 >&Ye(3w&
114.purchase requisition 请购单 50S*_4R
115.receiving report 验收报告 cw
BiT
116.gross margin 毛利 "H=fWz5z
117.manufacturing overhead 制造费用 {dl@#Tu
118.material requisition 领料单 BH^cR<<j
119.inventory-taking 存货盘点 N:^4OnVR
120.bond certificate 债券 PwAmnk !
121.stock certificate 股票 <p_2&&?
122.audit report 审计报告 ~8Ef`zL
123.entity 被审计单位 Y% [H:
124.addressee of the audit report 审计报告的收件人 IxlPpS9Wx
125.unqualified opinion 无保留意见 F>u/Lh!
126.qualified opinion 保留意见 kx0w?A8-
127.disclaimer of opinion 无法表示意见 ^3&-!<*
128.adverse opinion 否定意见 Q!fk|D+j
^^Q>AfTR.
A (1)ABC 作业基础成本计算 1kc{`oL
A (2)absorbed overhead 已吸收制造费用 8/9YR(H3H
A (3)absorption costing 吸收成本计算 '(:R-u!pp
A (4)account 账户,报表 H#`&!p
A (5)accounting postulate 会计假设 T6,6lll
A (6)accounting series release 会计公告文件 %
+$!ctn
A (7)accounting valuation 会计计价 ,+g0#8?p^x
A (8)account sale 承销清单 p_sqw~)^%
A (9)accountability concept 经营责任概念 `? f sU
A (10)accountancy 会计职业 R<>
uCF0
A (11)accountant 会计师
PurY_
A (12)accounting 会计 -uK@2}NZ
A (13)agency cost 代理成本 MB5X$5it
A (14)accounting bases 会计基础 ukXKUYNm8
A (15)accounting manual 会计手册 e]d\S]5
A (16)accounting period 会计期间 hniTMO
A (17)accounting policies 会计方针 ]n|lHZR
A (18)accounting rate of return 会计报酬率 y{qKb:~wv
A (19)accounting reference date 会计参照日 1b"3
]?
A (20)accounting reference period 会计参照期间 O%s?64^U
A (21)accrual concept 应计概念 }Mh`j$
A (22)accrual expenses 应计费用 /%)x!dmy
A (23)acid test ration 速动比率(酸性测试比率) !L'O")!3
A (24)acquisition 购置 )0@&pEObm
A (25)acquisition accounting 收购会计 ~M J3-<I
A (26)activity based accounting 作业基础成本计算 (<5&<JC{
A (27)adjusting events 调整事项 R 9Yk9v
A (28)administrative expenses 行政管理费 *&yt;|y
A (29)advice note 发货通知 /\uW[mt
A (30)amortization 摊销 {&Sr<d5
A (31)analytical review 分析性检查 WPNvZg9*c
A (32)annual equivalent cost 年度等量成本法 ^cYt4NHXn
A (33)annual report and accounts 年度报告和报表 =Cr
F(wVO"
A (34)appraisal cost 检验成本 4}=Z+tDu>
A (35)appropriation account 盈余分配账户 ,G(bwE9~
A (36)articles of association 公司章程细则 k'Z$#
A (37)assets 资产 q0]Z` <w
A (38)assets cover 资产保障 p[gq^5WuC
A (39)asset value per share 每股资产价值 qeZ*!H6-
A (40)associated company 联营公司 sr,8Qd0M
A (41)attainable standard 可达标准 fxk6 q$'
C")NNs=
A (42)attributable profit 可归属利润 <</
Le%
A (43)audit 审计 ~f>km|Q{u
A (44)audit report 审计报告 H;eOrX{GT
A (45)auditing standards 审计准则 @8GW?R
A (46)authorized share capital 额定股本 MDKiwT@#
A (47)available hours 可用小时 k7Z1Y!n7
A (48)avoidable costs 可避免成本 j*)
K>
\
B (49)back-to-back loan 易币贷款 IGtqY8
B (50)backflush accounting 倒退成本计算 *l4`2 eqZ
B (51)bad debts 坏帐 Nl `8Kcv
B (52)bad debts ratio 坏帐比率 |#!P!p}
B (53)bank charges 银行手续费 7Cj6Kw5k
B (54)bank overdraft 银行透支 #>\+6W
17U
B (55)bank reconciliation 银行存款调节表 0?nm`9v6
B (56)bank statement 银行对账单 %7bZnK`C
B (57)bankruptcy 破产 <oWoJP`G
B (58)basis of apportionment 分摊基础 kUG3_ *1
.
B (59)batch 批量 ^iq$zHbc0u
B (60)batch costing 分批成本计算 WH^rM`9
B (61)beta factor B(市场)风险因素 j8Csnm0
B (62)bill 账单 wsNM'~(
B (63)bill of exchange 汇票 7 V+
rQ
B (64)bill of landing 提单 }PDNW
B (65)bill of materials 用料预计单 55T c
B (66)bill payable 应付票据 .AgD`wba
B (67)bill receivable 应收票据 %,M(-G5j;
B (68)bin card 存货记录卡 5#U*vGVT
B (69)bonus 红利 ,HQaS9vBQ
B (70)book-keeping 薄记 aBLE:v
B (71)Boston classification 波士顿分类 b 64~Y|8
B (72)breakeven chart 保本图 yr
/p3ys
B (73)breakeven point 保本点 hD:$Sv/H
B (74)breaking-down time 复位时间 n3kYVAgF
B (75)budget 预算 c*g(R.!
B (76)budget center 预算中心 {s=$.Kg
B (77)budget cost allowance 预算成本折让 "K8<X
B (78)budget manual 预算手册 Sgt@G=_o
B (79)budget period 预算期间 Px)/`'D
B (80)budgetary control 预算控制 >Cjb|f3'i}
B (81)budgeted capacity 预算生产能力 v5 yOh5
B (82)burden 制造费用 ZdD]l*.\i
B (83)business center 经营中心 FFNv'\)
B (84)business entity 营业个体 @edi6b1W
B (85)business unit 经营单位 {]}}rx'|P
B (86)buy-out management 管理性购买产权 :hp=>^$Y
B (87)by-product 副产品 hD>O LoO
C (88)called-up share capital 催缴股本 N*Owfr1N
C (89)capacity 生产能力 dB`YvKr#
C (90)capacity ratios 生产能力比率 &zF1&J58z
C (91)capital 资本 2EOt.4cP
C (92)capital assets pricing model资本资产计价模式 EnrRnVB
C (93)capital commitment 承诺资本 #n'tpp~O
C (94)capital employed 已运用的资本 IdlW[h3`[
C (95)capital expenditure 资本支出 TY,w3E_
C (96)capital expenditureauthorization 资本支出核准 shlL(&Py
C (97)capital expenditure control 资本支出控制 Xa2QtJq
C (98)capital expenditure proposal资本支出申请 $zTjh~ 9
C (99)capital funding planning 资本基金筹集计划 o(.
PxcD
C (100)capital gain 资本收益 P(W7,GD,k
C (101)capital investment appraisal资本投资评估 }Xi
S:
C (102)capital maintenance 资本保全 Mp~E$f
C (103)capital resource planning 资本资源计划 Yw
f.,V
C (104)capital surplus 资本盈余 eD* "#O)W
C (105)capital turnover 资本周转率 AG#5_0]P~
C (106)card 记录卡 ^z$-NSlI
C (107)cash 现金 eA>O<Z1>
C (108)cash account 现金账户 i%M2(8&^Q
C (109)cash book 现金账薄 ;fhFv&`mE
C (110)cash cow 金牛产品 $+sNjwv^F
C (111)cash flow 现金流量
_?3bBBy
C (112)cash discounted 现金贴现 #{
M$%l>
C (113)cash flow budget 现金流量预算 Ftm%@S ?
C (114)cash flow statement 现金流量表 ,c6ID|\
C (115)cash ledger 现金分类账 }0T1* .Cz
C (116)cash limit 现金限额 aIk%$M at
C (117)CCA 现时成本会计 O1@xF9<
C (118)center 中心 iuq-M?1
C (119)changeover time 变更时间 (i7]N[
C (120)chartered entity 特许经济个体 #`/KF_a3\>
C (121)cheque 支票 :JqH.Sqk
C (122)cheque register 支票登记薄 4ow)vS(
C (123)coin analysis 零钱分类 <Ja>
C (124)classification 分类 {vAq08
C (125)clock card 工时卡 A1p;Ye>o~
C (126)code 代码 QhK]>d.
C (127)commitment accounting 承诺确认会计 Bya!pzbpr
C (128)common cost 共同成本 '?_;s9)
C (129)company limited byguarantee 有限担保责任公司 i7})VDsZ
C (130)company limited shares 股份有限公司 (?&X<=|"
C (131)competitive position 竞争能力状况 8@qYzSx[
C (132)concept 概念 j3 ~: \H
C (133)conglomerate 跨行业企业 V2%FWo|
C (134)consistency concept 一致性概念 X#(?V[F]
C (135)consolidated accounts 合并报表 =_8
C (136)consolidation accounting 合并会计 dapQ5JT/
C (137)consortium 财团 8|?$KLz?F>
C (138)contingency plan 应急计划 \<~[uv'
C (139)contingent liabilities 或有负债 bxO8q57
C (140)continuous operation 连续生产 )2z
(l-$.
C (141)contra 抵消 iD_NpH q
C (142)contract cost 合同成本 ]xA;*b;|h
C (143)contract costing 合同成本计算 ^l
~i >:V
C (144)contribution 贡献毛益 .-[UHO05^8
C (145)contribution centre 贡献中心 x+"~-KO8q$
C (146)contribution chart 贡献图 $r9Sn
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |qJQWmJO&U
C (148)contribution to salesration 贡献毛益对销售比率 N>7IN
K
C (149)control 控制 5FnWlFc
C (150)control account 控制帐户 vj^vzFb K
C (151)control limits 控制限度 _odP:
C (152)controllability concept 可控制概念 I*
\o
C (153)controllable cost 可控制成本 |Z$heYP:w
C (154)conversion cost 加工成本 y_38;8ex
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Dq
Kk9s;6_
C (156)corporate appraisal 公司评估 7f'9Dm`
C (157)corporate planning 公司计划 (H<S&5[
C (158)corporate social reporting 公司社会报告 DTt/nmKAqJ
C (159)corporation 股份公司 Ta%{Wa\U9z
C (160)cost 成本 oKiBnj5J
C (161)cost account 成本帐户 Tv3
Bej
C (162)cost accounting 成本会计 .ev'd&l.
C (163)cost accounting manual 成本手册 _UYt
C (164)cost accounts calendar 成本报表的日历时间 FlRbGg^
C (165)cost adjustment 成本调整 \Zqgr/.w/
C (166)cost allocation 成本分配 I2qC,Nkk
C (167)cost apportionment 成本分摊 "N"9P
TX
C (168)cost attribution 成本归属 GrW+P[j9
C (169)cost audit 成本审计 1Qtojph
C (170)cost behaviour 成本性态 U"A]b(54
C (171)cost benefit analysis 成本效益分析 ]k_@F6 A
C (172)cost center 成本中心 P8Fq %k
C (173)cost driver 成本动因