1s.>_
%D3Asw/5a
注会《审计》英语常用词汇 JnLF61
bnZ H
Hu+GN3`sx^
1.audit 审计 [1e]_9)p
2.attestation 鉴证 zEt!Pug
3.credibility 可信赖程度 VIg6'
4.audit of financial statements 财务报表审计 3_"tds <L
5.agreed-upon procedures 执行商定程序 m qwJya
6.high levels of assurance 高水平保证 hdwF;
7.compilation 编制
'Pxq>Os
8.reliability 可靠性 7^<6
|>j4
9.relevance 相关性 <R?S
10.professional skepticism 职业谨慎 og&-P=4O
11.objectivity 客观性 ?JBA`,-
12. professional competence 专业胜任能力 iN_P25Z<r
13.Senior/CPA-in-charge 项目经理 CA5T3J@vAQ
14.audit engagement letter 业务约定书 ~ ReX$9
15.recurring audit 连续审计 AdRp{^w
16.the client 委托人 iK!FVKi}
17.change CPA 更换注册会计师 \h?6/@3ob
18.the existing CPA 现任注册会计师 [I}z\3Z
%
19.the successor CPA 后任注册会计师 L{oG'aK4
20.the preceding CPA前任注册会计师 =1y~Qlu
21.issue the audit report 出具审计报告 QH_Ds,oH=
22.expert 专家 "R"{xOQl
23.the board of directors 董事会 3H|drj:KV
24.knowledge of the entity‘ s business 了解被审计单位情况 gwr?(:?
25.assess material misstatement risks评估重大错报风险 +J#8wh
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Bru] ;%Qg%
27.a general knowledge of —— 初步了解―――的情况 A4(k<<xjE
28.a more knowledge of—— 进一步了解的情况 l,Fn_zO
29.the prior year‘s working papers 以前年度工作底稿 /vC!__K9:
30.minutes of meeting 会议纪要 _l2_) ~
31.business risks 经营风险 p`EgMzVO,
32.appropriateness 适当性 rBOH9L
33.accounting estimate 会计估计 X#HH7V>
34.management representations 管理层声明 +X`&VO6~
35.going concern assumption 持续经营假设 iH~A7e62OZ
36.audit plan 审计计划 iNc!zA4
37.significant audit areas 重点审计领域 _-rC]iQJ55
38.error 错误 ) O&zb_{n
39.fraud舞弊 _l+C0lQl=
40.modified or additional procedures 修改或追加审计程序 bGkLa/?S
41.misappropriation of assets 侵占资产 n
w_s:
42.transactions without substance 虚假交易 7 IJn9 b
43.unusual pressures 异常压力 _Tm]tlV
44.the suspected noncompliance 涉嫌存在违法行为 =zu;npM
45.materialiy 重要性 Z}{]/=h
46.exceed the materiality level 超过重要性水平 xGFbh4H=8p
47.approach the materiality level 接近重要性水平 -9;?k{{[T
48.an acceptably low level 可接受水平 97~>gFU77#
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 B&_Z&
H=
50.misstatements or omissions 错报或漏报 "$D'gSoYe
51.aggregate 总计 ||ugb6q[6B
52.subsequent events 期后事项 jT!?lqr(Rb
53.adjust the financial statements 调整财务报表 3V7WIj<
54.perform additional audit procedures 实施追加的审计程序 9tb-;|
55.audit risk 审计风险 wqT9m*VK
56.detection risk 检查风险 RAnF=1[v
57.inappropriate audit opinion 不适当的审计意见 v+}${h9
58.material misstatement 重大的错报 XE&h&v=>
59.tolerable misstatement 可容忍错报 IZ\fvYp
60.the acceptable level of detection risk 可接受的检查风险 Djdd|Z+*{
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y]5spqG
62.simall business 小规模企业 'sNiJ >
63.accounting system 会计系统 EJRkFn8XG'
64.test of control 控制测试 BO7XN;
65.walk-through test 穿行测试 R$66F>Jz^
66.communication 沟通 Gs,e8ri!
67.flow chart 流程图 Ftd,dqd
68.reperformance of internal control 重新执行 RWX!d54&
69.audit evidence 审计证据 l}r 9kS
70.substantive procedures 实质性程序 y
?P`vHf
71.assertions 认定 QPh3(K1w^
72.esistence 存在 ~<~
~C#R
73.occurrence 发生 \ q3ui}-9
74.completeness 完整性 xRdx`
YY u
75.rights and obligations 权利和义务 X;2LK!x;y
76.valuation and allocation 计价和分摊 /h{Rf,H
77.cutoff 截止 0igB pHS
78.accuracy 准确性 ,I ][
79.classification 分类 =FI[/"476
80.inspection 检查 aEh9za
81.supervision of counting 监盘 8e^u KYR<
82.observation 观察 Lis>Qr
83.confirmation 函证 ``I[1cC
84.computation 计算 (9kR'kr
85.analytical procedures 分析程序 HTz`$9
86.vouch 核对 ,,+4d :8$
87.trace 追查 (xo
YYO
88.audit sampling 审计抽样 VumM`SH
89.error 误差 mwyB~,[d+W
90.expected error 预期误差 t1"#L_<e
91.population 总体 z1
MT@G)S$
92.sampling risk 抽样风险 V"'PA-z3
93.non- sampling risk 非抽样风险 jwBJG7\
94.sampling unit 抽样单位 1r_V$o$
95.statistical sampling 统计抽样 (x?Tjyzw
96.tolerable error 可容忍误差 Hb::;[b
m:
97.the risk of under reliance 信赖不足风险 Dte5g),R
98.the risk of over reliance 信赖过度风险 U*E)y7MY
99.the risk of incorrect rejection 误拒风险 2
100. the risk of incorrect acceptance 误受风险 mw}Bl;
- O
101.working trial balance 试算平衡表 2H0BNrYM
102.index and cross-referencing 索引和交叉索引 c#"t.j<E}
103.cash receipt 现金收入 QxGcRlpLK
104.cash disbursement 现金支出 __FEdO
105.bank statement 银行对账单 )p1~Jx( \
106.bank reconciliation 银行存款余额调节表 t*-cX
107.balance sheet date 资产负债表日
-{8K/!
108.net realizable value 可变现净值 Crg'AB?
109.storeroom 仓库 ?@;)2B|q
110.sale invoice 销售发票 5ya^k{`+ZO
111.price list 价目表 |2@*?o"ll
112.positive confirmation request 积极式询证函 2<y9xvp
113.negative confirmation request 消极式询证函 '21gUYm
114.purchase requisition 请购单 5E"^>z
115.receiving report 验收报告 _ZFEo< `'
116.gross margin 毛利 MpGG}J[y
117.manufacturing overhead 制造费用 A_9J~3
118.material requisition 领料单 CswKT9
119.inventory-taking 存货盘点 t|i<}2
120.bond certificate 债券 .|5$yGEF_+
121.stock certificate 股票 {jmy:e2
122.audit report 审计报告 dFDf/tH
123.entity 被审计单位 3
V>$H\H
124.addressee of the audit report 审计报告的收件人 X-kOp9/.
125.unqualified opinion 无保留意见 `]XI Q\ *
126.qualified opinion 保留意见 SY[3O
127.disclaimer of opinion 无法表示意见 6hv.;n};
128.adverse opinion 否定意见 EY<"B2_%
~6@`;s`[Y
A (1)ABC 作业基础成本计算 `OWHf?t:
A (2)absorbed overhead 已吸收制造费用 {,+c
A (3)absorption costing 吸收成本计算 M<n'ZDK`W
A (4)account 账户,报表 ^]D1
':
A (5)accounting postulate 会计假设 5Gy#$'kdf
A (6)accounting series release 会计公告文件 7>BfHb
A (7)accounting valuation 会计计价 @sA!o[gH
A (8)account sale 承销清单
rzn,NFI
A (9)accountability concept 经营责任概念 L YF|
A (10)accountancy 会计职业 -~lq <M
A (11)accountant 会计师 VZI!rFac
A (12)accounting 会计 J-,ocO
A (13)agency cost 代理成本 )y;7\-K0
A (14)accounting bases 会计基础 ;l0dx$w
A (15)accounting manual 会计手册 p/VVb%
A (16)accounting period 会计期间 ~'KqiUY
A (17)accounting policies 会计方针 RK &>!^
A (18)accounting rate of return 会计报酬率 /\h*v!:
A (19)accounting reference date 会计参照日 e]1Zey
A (20)accounting reference period 会计参照期间 <?5|(Q"@:
A (21)accrual concept 应计概念 iW>^'W#
A (22)accrual expenses 应计费用 ""a$[[ %WC
A (23)acid test ration 速动比率(酸性测试比率) S#y[_C?H
A (24)acquisition 购置 W_JO~P
A (25)acquisition accounting 收购会计 J;8d-R5
A (26)activity based accounting 作业基础成本计算 ;-kDJi
A (27)adjusting events 调整事项 C`ky=
A (28)administrative expenses 行政管理费 qx[c0X!
A (29)advice note 发货通知 BDWbWA
6
A (30)amortization 摊销 XDPgl=~
A (31)analytical review 分析性检查 bNVeL$'
A (32)annual equivalent cost 年度等量成本法 U].]K
A (33)annual report and accounts 年度报告和报表 ZDbe]9#Xh
A (34)appraisal cost 检验成本 ;VAyH('~
A (35)appropriation account 盈余分配账户 SnmUh~`L~
A (36)articles of association 公司章程细则 o25rKC=o
A (37)assets 资产 II}M|qHaK
A (38)assets cover 资产保障 +|,4g_(j
A (39)asset value per share 每股资产价值 Gb\PubJ
A (40)associated company 联营公司 >!xyA;
A (41)attainable standard 可达标准 ; s/<wx-C
%8tE*3iUF
A (42)attributable profit 可归属利润 M
lR~`B}m
A (43)audit 审计 "O4A&PJD
A (44)audit report 审计报告 +K`A2&F9
A (45)auditing standards 审计准则 &~H ed_
A (46)authorized share capital 额定股本 u/u(Z&
A (47)available hours 可用小时 A!B.+p[G
A (48)avoidable costs 可避免成本 ;x/eb g
B (49)back-to-back loan 易币贷款 /GC&@y0yi
B (50)backflush accounting 倒退成本计算 }ARA K ^%
B (51)bad debts 坏帐 J4"Fj, FS
B (52)bad debts ratio 坏帐比率 6~x'~T
B (53)bank charges 银行手续费 %ERcFI]G
B (54)bank overdraft 银行透支 6_bL<:xtY
B (55)bank reconciliation 银行存款调节表 Z%qtAPd
B (56)bank statement 银行对账单 =,#--1R7g
B (57)bankruptcy 破产 YiDO V)
B (58)basis of apportionment 分摊基础 g=56|G7n
B (59)batch 批量 gYc]z5`
B (60)batch costing 分批成本计算 }Pg}"fb^
B (61)beta factor B(市场)风险因素
l\*9rs:!
B (62)bill 账单 @I`^\oJ
B (63)bill of exchange 汇票 o6k#neB>=.
B (64)bill of landing 提单
K%? g6j
B (65)bill of materials 用料预计单 _y^r==
B (66)bill payable 应付票据 f|~ {j(.v
B (67)bill receivable 应收票据 !B}9gT
B (68)bin card 存货记录卡 73D<wMgZF
B (69)bonus 红利 _xp8*2~-
B (70)book-keeping 薄记 0B]q /G(
B (71)Boston classification 波士顿分类 *{DTxEy
B (72)breakeven chart 保本图 0+* NHiH
B (73)breakeven point 保本点 0- )K_JV
B (74)breaking-down time 复位时间 [7FG;}lB-
B (75)budget 预算 4V')FGB$
B (76)budget center 预算中心 0
Uropam
B (77)budget cost allowance 预算成本折让 `x`[
hJ
?i
B (78)budget manual 预算手册 mLxgvp
B (79)budget period 预算期间 ,|({[9jA
B (80)budgetary control 预算控制 9qB0F_xl
B (81)budgeted capacity 预算生产能力 I4X9RYB6c
B (82)burden 制造费用 T$xBH
B (83)business center 经营中心 V*uE83x1
B (84)business entity 营业个体 !wfW0?eu
B (85)business unit 经营单位 "tzu.V-
B (86)buy-out management 管理性购买产权 P2-&Im`+
B (87)by-product 副产品 ;=ddv@
C (88)called-up share capital 催缴股本 bP&QFc
C (89)capacity 生产能力 kt/,& oKI
C (90)capacity ratios 生产能力比率 >1Z"5F7=
C (91)capital 资本 XVYFyza;
C (92)capital assets pricing model资本资产计价模式 }'$PYAf6
C (93)capital commitment 承诺资本
D0r viO
C (94)capital employed 已运用的资本 (jM0YtrD
C (95)capital expenditure 资本支出 aixX/se
C (96)capital expenditureauthorization 资本支出核准 O,Q.-
C (97)capital expenditure control 资本支出控制 x;n3 Zr;(
C (98)capital expenditure proposal资本支出申请 mH'~pR>t
C (99)capital funding planning 资本基金筹集计划 7MK
X`S
C (100)capital gain 资本收益 'u7-Qetj
C (101)capital investment appraisal资本投资评估 69g{o
o
C (102)capital maintenance 资本保全 YX0ysE*V:&
C (103)capital resource planning 资本资源计划 4+RR`I8$Ge
C (104)capital surplus 资本盈余 `@/)S^jBau
C (105)capital turnover 资本周转率 #Vq9 =Q2
C (106)card 记录卡 E#B-JLMGl
C (107)cash 现金 Y^eN}@]?&
C (108)cash account 现金账户 >NRppPqL
C (109)cash book 现金账薄 iVXt@[
C (110)cash cow 金牛产品 K3yQ0k
|
C (111)cash flow 现金流量 .,bpFcQ
C (112)cash discounted 现金贴现 CJ IuMsZ
C (113)cash flow budget 现金流量预算 @NiuT%#c
C (114)cash flow statement 现金流量表 fE-R(9K
C (115)cash ledger 现金分类账 v`HER6
C (116)cash limit 现金限额 Z[oF4 z
C (117)CCA 现时成本会计 D0D=;k
C (118)center 中心 ,&P
4%N"
C (119)changeover time 变更时间 pM?;QG;jA
C (120)chartered entity 特许经济个体 4<y
C (121)cheque 支票 =RQF::[h
C (122)cheque register 支票登记薄 Y2u\~.;oq
C (123)coin analysis 零钱分类 i+Z)`
C (124)classification 分类 b(iF0U>&
C (125)clock card 工时卡 XcVN{6-z
C (126)code 代码 1)ue-(o5
C (127)commitment accounting 承诺确认会计 \Z[1m[{
C (128)common cost 共同成本 vrnvv?HPrR
C (129)company limited byguarantee 有限担保责任公司 T6U/}&{O
C (130)company limited shares 股份有限公司 -*C
WF|<G
C (131)competitive position 竞争能力状况 Kxr@!m"
C (132)concept 概念 `q^#u
C (133)conglomerate 跨行业企业 $%y q[$^
C (134)consistency concept 一致性概念 ,i2-
C (135)consolidated accounts 合并报表 :<QknU}dwy
C (136)consolidation accounting 合并会计 [C'bfX5HB5
C (137)consortium 财团 0a~t
C (138)contingency plan 应急计划 (2g
a:}K
C (139)contingent liabilities 或有负债
G 3Z"U
C (140)continuous operation 连续生产 77P\:xc
C (141)contra 抵消 $DbnPZ2$
C (142)contract cost 合同成本 Y6` xb`
C (143)contract costing 合同成本计算 ov6xa*'a
C (144)contribution 贡献毛益 &@0~]\,D7
C (145)contribution centre 贡献中心 )l3Uf&v^f
C (146)contribution chart 贡献图 I652Fcj
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 )GD7rsC`<
C (148)contribution to salesration 贡献毛益对销售比率
,"v&r(
C (149)control 控制 F2"fOS
C (150)control account 控制帐户 9]4Q@%
C (151)control limits 控制限度 mUYRioNj
C (152)controllability concept 可控制概念 l/.{F ;3F
C (153)controllable cost 可控制成本 66yw[,Y
C (154)conversion cost 加工成本 J=
g)rd[`
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]PXM;w
C (156)corporate appraisal 公司评估 Abc{<4 z0?
C (157)corporate planning 公司计划 TZn
15-O
C (158)corporate social reporting 公司社会报告 'p@f5[t
C (159)corporation 股份公司 @@65t'3S
C (160)cost 成本 d:=' Xs
C (161)cost account 成本帐户 8q2a8I9g
C (162)cost accounting 成本会计 n;g'?z=hy
C (163)cost accounting manual 成本手册 @X==[gQ
C (164)cost accounts calendar 成本报表的日历时间 PL/g| ;
C (165)cost adjustment 成本调整 PX:#+
bq1
C (166)cost allocation 成本分配 b8mH.g&l
C (167)cost apportionment 成本分摊 iT]t`7R
C (168)cost attribution 成本归属 C:QB=?%;
C (169)cost audit 成本审计 'VDWJTia
C (170)cost behaviour 成本性态 Cf%
qap#
C (171)cost benefit analysis 成本效益分析 #:K=zV\
C (172)cost center 成本中心 kiTC)S=])
C (173)cost driver 成本动因