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注会《审计》英语常用词汇 r@EHn[w
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1.audit 审计
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2.attestation 鉴证
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3.credibility 可信赖程度 ]CDUHz
4.audit of financial statements 财务报表审计 c7D{^$L9v
5.agreed-upon procedures 执行商定程序 kK:U+`+
6.high levels of assurance 高水平保证 ;;+
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7.compilation 编制 MzH'<`;BP
8.reliability 可靠性 EHK+qrym
9.relevance 相关性 fr`Q
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10.professional skepticism 职业谨慎
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11.objectivity 客观性 $LVzhQlD
12. professional competence 专业胜任能力 uU=!e&3
13.Senior/CPA-in-charge 项目经理 B!U;a=ia
14.audit engagement letter 业务约定书 O8~RfB
15.recurring audit 连续审计 mpQu:i|W
16.the client 委托人 R6TT1Ka3c
17.change CPA 更换注册会计师 pj$kSS|m6-
18.the existing CPA 现任注册会计师 nl~Z,Y$
19.the successor CPA 后任注册会计师 R_b4S%jhx
20.the preceding CPA前任注册会计师 BjGfUQ
21.issue the audit report 出具审计报告 TfHL'u9B
22.expert 专家 _bt9{@)
23.the board of directors 董事会 w
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24.knowledge of the entity‘ s business 了解被审计单位情况 bd H+M?k
25.assess material misstatement risks评估重大错报风险 }X. Fm'`
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 [^D>xD3B2
27.a general knowledge of —— 初步了解―――的情况 xQl}~G]!
28.a more knowledge of—— 进一步了解的情况 Z5
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29.the prior year‘s working papers 以前年度工作底稿 nuVux5:
30.minutes of meeting 会议纪要 #8~ygEa}
31.business risks 经营风险 8Ltl32JSB[
32.appropriateness 适当性 _-rC]iQJ55
33.accounting estimate 会计估计 ) O&zb_{n
34.management representations 管理层声明 _l+C0lQl=
35.going concern assumption 持续经营假设 bGkLa/?S
36.audit plan 审计计划 n
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37.significant audit areas 重点审计领域 7 IJn9 b
38.error 错误 _Tm]tlV
39.fraud舞弊 =zu;npM
40.modified or additional procedures 修改或追加审计程序 Z}{]/=h
41.misappropriation of assets 侵占资产 xGFbh4H=8p
42.transactions without substance 虚假交易 !a25cm5ys
43.unusual pressures 异常压力 gAVD-]`
44.the suspected noncompliance 涉嫌存在违法行为 +o):grWvQ
45.materialiy 重要性 I9m9`4BK
46.exceed the materiality level 超过重要性水平 [$td:N
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47.approach the materiality level 接近重要性水平 :dNJ2&kJ
48.an acceptably low level 可接受水平 ZH*h1?\X
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 w=3
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50.misstatements or omissions 错报或漏报 pjl>ZoOM
51.aggregate 总计 ,SNt*t1"
52.subsequent events 期后事项 ^;F5ymb3U
53.adjust the financial statements 调整财务报表 ]0BX5Z'
54.perform additional audit procedures 实施追加的审计程序 9C=*>I27?
55.audit risk 审计风险 >; tE.CJH
56.detection risk 检查风险 A3*(c3
57.inappropriate audit opinion 不适当的审计意见 UWhJkJsX
58.material misstatement 重大的错报 i=1crJ:
59.tolerable misstatement 可容忍错报 &n#yxv4
60.the acceptable level of detection risk 可接受的检查风险 .;qh>Gt
61.assessed level of material misstatement risk 重大错报风险的评估水平 }!?RB v'W
62.simall business 小规模企业 z 2jC48~
63.accounting system 会计系统 t&NpC;>v
64.test of control 控制测试 B?yjU[/R
65.walk-through test 穿行测试 \Rb:t}
66.communication 沟通 &,=FPlTC=
67.flow chart 流程图 8!HB$vdw7
68.reperformance of internal control 重新执行 E m^Dg9
69.audit evidence 审计证据 a2ho+TwT
70.substantive procedures 实质性程序 LAY:R{vI
71.assertions 认定 ?>iUz.];t
72.esistence 存在 y/kB`Z(Yj
73.occurrence 发生 NUJ $)qNA
74.completeness 完整性 e /1x/v'
75.rights and obligations 权利和义务 ]T)<@bmL
76.valuation and allocation 计价和分摊 t72rCq QC
77.cutoff 截止 +S[3HX7H
78.accuracy 准确性 1e7I2g
79.classification 分类 F_m'
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80.inspection 检查 SH#*Lc
81.supervision of counting 监盘 M] +.xo+A
82.observation 观察 T,jb%uPcE
83.confirmation 函证 VIN0kRQ#
84.computation 计算 W amOg0
85.analytical procedures 分析程序 Y/"t!
86.vouch 核对 hvQXYo>TZx
87.trace 追查 6/?onEL9_
88.audit sampling 审计抽样 pPag@L
89.error 误差 <pjxJ<1l
90.expected error 预期误差 cIG7Q"4
91.population 总体 So8
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92.sampling risk 抽样风险 )7[#Ti
93.non- sampling risk 非抽样风险 Pr(@&:v:
94.sampling unit 抽样单位 )J0h\k
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95.statistical sampling 统计抽样 q mv0 LU
96.tolerable error 可容忍误差 -ucgET`
97.the risk of under reliance 信赖不足风险 PB7-`uz
98.the risk of over reliance 信赖过度风险 &"I csxG
99.the risk of incorrect rejection 误拒风险 !lo
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100. the risk of incorrect acceptance 误受风险 B /w&Lo
101.working trial balance 试算平衡表 ^jUw4Dj~-q
102.index and cross-referencing 索引和交叉索引 b
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103.cash receipt 现金收入 uwr7 .\7
104.cash disbursement 现金支出 -`eB4j'7
105.bank statement 银行对账单 >C!^%e;m
106.bank reconciliation 银行存款余额调节表 (Nk[ys}%*
107.balance sheet date 资产负债表日 02trjp.f
108.net realizable value 可变现净值 J|DZi2o
109.storeroom 仓库 OG$v"Yf~
110.sale invoice 销售发票 h.F=Fhx/1
111.price list 价目表 DcdEt=\)h
112.positive confirmation request 积极式询证函 hV0fkQ.|
113.negative confirmation request 消极式询证函 I[v`)T'_{
114.purchase requisition 请购单 S*|/txE'~Y
115.receiving report 验收报告 5oSp/M
116.gross margin 毛利 <F(2D<d{;)
117.manufacturing overhead 制造费用 f,Dic%$q
118.material requisition 领料单 FKz5,PeL
119.inventory-taking 存货盘点 2 \}J*0
120.bond certificate 债券 v=0G&x=/
121.stock certificate 股票 *o4a<.hd2
122.audit report 审计报告 _oCNrjt9
123.entity 被审计单位 X!/Sk1
124.addressee of the audit report 审计报告的收件人 7`&ISRU4
125.unqualified opinion 无保留意见 ^V#,iO9.-
126.qualified opinion 保留意见 1' v!~*af
127.disclaimer of opinion 无法表示意见 z F.@rXl
128.adverse opinion 否定意见 M}# DX=NZc
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A (1)ABC 作业基础成本计算 -fmJkI
A (2)absorbed overhead 已吸收制造费用 i,a"5DR8
A (3)absorption costing 吸收成本计算 |rwY
A (4)account 账户,报表 h_S>Q
A (5)accounting postulate 会计假设 la_c:#ho
A (6)accounting series release 会计公告文件 0.0-rd>
A (7)accounting valuation 会计计价 O>1Cx4s5
A (8)account sale 承销清单 {.jW"0U
A (9)accountability concept 经营责任概念 0kOwA%m
A (10)accountancy 会计职业 zU+q03l8Ur
A (11)accountant 会计师 ,!^5w,P:
A (12)accounting 会计 2M'dTXz
A (13)agency cost 代理成本 L/exR6
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A (14)accounting bases 会计基础 \|HNFx T`
A (15)accounting manual 会计手册 ?z&%VU"
A (16)accounting period 会计期间 S7Ty}?E@
A (17)accounting policies 会计方针 B 5|\<CF
A (18)accounting rate of return 会计报酬率 JHvev,#4
A (19)accounting reference date 会计参照日 ->{-yh]j
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A (20)accounting reference period 会计参照期间 =urGs`\
A (21)accrual concept 应计概念 wN4#j}C
A (22)accrual expenses 应计费用 `HkNO@N[
A (23)acid test ration 速动比率(酸性测试比率) 9g5h~Ma
A (24)acquisition 购置 qx[c0X!
A (25)acquisition accounting 收购会计 PBCGC^0{
A (26)activity based accounting 作业基础成本计算 6{HCF-cQd
A (27)adjusting events 调整事项 _3yG<'f[
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A (28)administrative expenses 行政管理费 /G'3!S
A (29)advice note 发货通知 &
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A (30)amortization 摊销 VDb
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A (31)analytical review 分析性检查 !Vw1w1
A (32)annual equivalent cost 年度等量成本法 %J^x `P
A (33)annual report and accounts 年度报告和报表 o#,^7ln
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 o?hr>b
A (36)articles of association 公司章程细则 {ptHk<K:)
A (37)assets 资产 +|,4g_(j
A (38)assets cover 资产保障 Gb\PubJ
A (39)asset value per share 每股资产价值 qz>R"pj0g
A (40)associated company 联营公司 .Lna\Bv
A (41)attainable standard 可达标准 /~
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A (42)attributable profit 可归属利润 ufL<L;Z\;
A (43)audit 审计 x'I!f? / &
A (44)audit report 审计报告 9D
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A (45)auditing standards 审计准则 >- \bLr
A (46)authorized share capital 额定股本 wqF?o
A (47)available hours 可用小时 W
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A (48)avoidable costs 可避免成本 (;},~( 2B
B (49)back-to-back loan 易币贷款 A,c XN1V
B (50)backflush accounting 倒退成本计算 ()?83Xj[c
B (51)bad debts 坏帐 '1gfXC
B (52)bad debts ratio 坏帐比率 >9dD7FH
B (53)bank charges 银行手续费 KZw~Ch}b9
B (54)bank overdraft 银行透支 UE.kR+1
B (55)bank reconciliation 银行存款调节表 _o$jk8jOjW
B (56)bank statement 银行对账单 j/*1zu8Y
B (57)bankruptcy 破产 ezp%8IZ;
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 JUpV(p"-r
B (60)batch costing 分批成本计算 7*{f*({
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 ]2wxqglh)
B (63)bill of exchange 汇票 tO3R&"{
B (64)bill of landing 提单 "a8E0b
B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据 D![v{0 er
B (67)bill receivable 应收票据 '%QCNO/
B (68)bin card 存货记录卡
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B (69)bonus 红利 k6;bUOo
B (70)book-keeping 薄记 @a?7D;+<
B (71)Boston classification 波士顿分类 Mz(Vf1pi%
B (72)breakeven chart 保本图 QkdcW>:a7
B (73)breakeven point 保本点 WK>|IgK
B (74)breaking-down time 复位时间 Yg^ &4ZF
B (75)budget 预算 yijP
B (76)budget center 预算中心 7~mhWPzMwB
B (77)budget cost allowance 预算成本折让 n|~y
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B (78)budget manual 预算手册 c>B1cR
B (79)budget period 预算期间 S=(O6+U
B (80)budgetary control 预算控制 00QJ596
B (81)budgeted capacity 预算生产能力 P9
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B (82)burden 制造费用 \xkKgI/
B (83)business center 经营中心 }oRBQP^&K
B (84)business entity 营业个体 ZNX38<3h
B (85)business unit 经营单位 `x9Eo4(/
B (86)buy-out management 管理性购买产权 ukW&\
B (87)by-product 副产品 rGyAzL]
C (88)called-up share capital 催缴股本 YB5"i9T2
C (89)capacity 生产能力 rG-T Dm
C (90)capacity ratios 生产能力比率 N>!:bF
C (91)capital 资本 >%j%Mj@8q|
C (92)capital assets pricing model资本资产计价模式 v _MQ]X
C (93)capital commitment 承诺资本 :CyHo6o9
C (94)capital employed 已运用的资本 -Z"4W
C (95)capital expenditure 资本支出 <OMwi9
C (96)capital expenditureauthorization 资本支出核准 8s0+6{vW
C (97)capital expenditure control 资本支出控制 f<Hi=Qpm
C (98)capital expenditure proposal资本支出申请 !qt2,V
C (99)capital funding planning 资本基金筹集计划 o8bd L<
C (100)capital gain 资本收益 ;Y?MbD
C (101)capital investment appraisal资本投资评估 t;e&[eg
C (102)capital maintenance 资本保全 faDSyBLo
C (103)capital resource planning 资本资源计划 d#g))f;
C (104)capital surplus 资本盈余
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C (105)capital turnover 资本周转率 { qNPhi
C (106)card 记录卡 +3)r
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C (107)cash 现金 E#B-JLMGl
C (108)cash account 现金账户 kJWg},-\
C (109)cash book 现金账薄 >NRppPqL
C (110)cash cow 金牛产品 iVXt@[
C (111)cash flow 现金流量 HC%Hbc~S_Q
C (112)cash discounted 现金贴现 7
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C (113)cash flow budget 现金流量预算 xh;V4zK@`
C (114)cash flow statement 现金流量表 *;Jb=
C (115)cash ledger 现金分类账 ?h= n5}Y
C (116)cash limit 现金限额 $5R2QNg n
C (117)CCA 现时成本会计
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C (118)center 中心 g^'h4qOa
C (119)changeover time 变更时间 gxv^=;2C
C (120)chartered entity 特许经济个体 35<A:jKS
C (121)cheque 支票 b(Nv`'O
C (122)cheque register 支票登记薄 w&p+mJL.
C (123)coin analysis 零钱分类 jf~](TK
C (124)classification 分类 G,u=ngZ]
C (125)clock card 工时卡 [n2B6Px
C (126)code 代码 utlr|m Xc
C (127)commitment accounting 承诺确认会计 wVBKVb9N
C (128)common cost 共同成本 EuK}L[Kl
C (129)company limited byguarantee 有限担保责任公司 ~KBa-i%o
C (130)company limited shares 股份有限公司 Hr|f(9xA
C (131)competitive position 竞争能力状况 #De>EQ%
C (132)concept 概念 z5E%*]
C (133)conglomerate 跨行业企业 5R7x%3@L
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 V(MYReaPC]
C (136)consolidation accounting 合并会计 l4bytI{63
C (137)consortium 财团 36"n7
C (138)contingency plan 应急计划 J2bvHxb Rd
C (139)contingent liabilities 或有负债 [C'bfX5HB5
C (140)continuous operation 连续生产 <xI<^r'C9e
C (141)contra 抵消 _f1o!4ocx
C (142)contract cost 合同成本 2}hJe+#v
C (143)contract costing 合同成本计算 M3(N!xT
C (144)contribution 贡献毛益 BI1M(d#1L"
C (145)contribution centre 贡献中心 k^J8 p#`6
C (146)contribution chart 贡献图 i}-uK,^
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (jT)o,IW&
C (148)contribution to salesration 贡献毛益对销售比率 W0qR?jc
C (149)control 控制 ?Nos;_/
C (150)control account 控制帐户 =8AT[.Hh
C (151)control limits 控制限度 tW\yt~q,
C (152)controllability concept 可控制概念 4Uy% wB
C (153)controllable cost 可控制成本 Qs6<(zaqkt
C (154)conversion cost 加工成本 F9K%f&0 a
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Q Be6\oq
C (156)corporate appraisal 公司评估 NXW*{b
C (157)corporate planning 公司计划 WR;1
C (158)corporate social reporting 公司社会报告 K@JZ$
C (159)corporation 股份公司 d)o5JD/
C (160)cost 成本 9]4Q@%
C (161)cost account 成本帐户 l A ^1}
C (162)cost accounting 成本会计 \TV
C (163)cost accounting manual 成本手册 U0x
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C (164)cost accounts calendar 成本报表的日历时间 u#0snw~)/
C (165)cost adjustment 成本调整 ]G/m,Zv*:
C (166)cost allocation 成本分配 }A)\bffH
C (167)cost apportionment 成本分摊 A;oHji#*
C (168)cost attribution 成本归属 >B BV/C'9
C (169)cost audit 成本审计 AGlBvRX7e
C (170)cost behaviour 成本性态 F.9}jd{
C (171)cost benefit analysis 成本效益分析 ~tDYo)hH8
C (172)cost center 成本中心 SE'Im
C (173)cost driver 成本动因