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注会《审计》英语常用词汇 $+7uB-KsU
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1.audit 审计 \*e\MOp6
2.attestation 鉴证 xH*X5?
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 +K'Hr:(
5.agreed-upon procedures 执行商定程序 I6f/+;E
6.high levels of assurance 高水平保证 oXnaL)Rk
7.compilation 编制 u>"0>U
8.reliability 可靠性 f2;.He
9.relevance 相关性 *l+Dbm,u
10.professional skepticism 职业谨慎 h.PBe
11.objectivity 客观性 }Rw ,4
12. professional competence 专业胜任能力 .M^[/!
13.Senior/CPA-in-charge 项目经理 ^HJ?k:u
14.audit engagement letter 业务约定书 =
zyA~}M2
15.recurring audit 连续审计 kUgfFa#_
16.the client 委托人 Y!CUUWM
17.change CPA 更换注册会计师 &2`p#riAS
18.the existing CPA 现任注册会计师 rtj`FH??11
19.the successor CPA 后任注册会计师 R^*baiXVI
20.the preceding CPA前任注册会计师 }<0N)dpT
21.issue the audit report 出具审计报告 A<X?1$
22.expert 专家 |R0f--;
23.the board of directors 董事会 IQ
I8v
24.knowledge of the entity‘ s business 了解被审计单位情况 zOs}v{8"
25.assess material misstatement risks评估重大错报风险 Zj_2>A
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 $mn0I69
27.a general knowledge of —— 初步了解―――的情况 =+!l8o&o,
28.a more knowledge of—— 进一步了解的情况 Tf86CH=)5
29.the prior year‘s working papers 以前年度工作底稿 :D) (3U5
30.minutes of meeting 会议纪要 V]p{jLG
31.business risks 经营风险 ;KlYiu
32.appropriateness 适当性 E&P2E3P
33.accounting estimate 会计估计 -[=eVS.2%
34.management representations 管理层声明 kUf i
35.going concern assumption 持续经营假设 U-I,Q+[C[^
36.audit plan 审计计划 \_
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37.significant audit areas 重点审计领域 9 %T??-
38.error 错误 "Wwu Ty|
39.fraud舞弊 4#B'pJMw9
40.modified or additional procedures 修改或追加审计程序 !@=S,Vc.
41.misappropriation of assets 侵占资产 *5%vU|9b
42.transactions without substance 虚假交易 4 O!2nP
43.unusual pressures 异常压力 gw]%:
WeH
44.the suspected noncompliance 涉嫌存在违法行为 Y_JQPup
45.materialiy 重要性 lT|Gkm<G
46.exceed the materiality level 超过重要性水平 N*o{BboK;
47.approach the materiality level 接近重要性水平 3f[Yk#"
48.an acceptably low level 可接受水平 4o*i(W
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 4E39]vb
50.misstatements or omissions 错报或漏报 0<uek
51.aggregate 总计
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52.subsequent events 期后事项 zt(lV
53.adjust the financial statements 调整财务报表 8:,($a/KF
54.perform additional audit procedures 实施追加的审计程序 y|5L
%,i
55.audit risk 审计风险 51jgx,-|$
56.detection risk 检查风险 =nhY;pY3u
57.inappropriate audit opinion 不适当的审计意见 1xB}Ed*k
58.material misstatement 重大的错报 8 "l
PiW3
59.tolerable misstatement 可容忍错报 (~GQncqa
60.the acceptable level of detection risk 可接受的检查风险 uuC [
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61.assessed level of material misstatement risk 重大错报风险的评估水平 cFUD$mp
62.simall business 小规模企业 VeYT[Us"
63.accounting system 会计系统 g+ c*VmY
64.test of control 控制测试 D.K""*ula
65.walk-through test 穿行测试 v675C# l(
66.communication 沟通 >'*%wf[{
67.flow chart 流程图 t6DSZ^Zq
68.reperformance of internal control 重新执行 YB 38K(
69.audit evidence 审计证据 3p%e_?
70.substantive procedures 实质性程序 eZ$7VWG#
71.assertions 认定 $w0TEO!
72.esistence 存在 *F\wWg'!B
73.occurrence 发生 @Rr=uf G
74.completeness 完整性 ldA_mj{
75.rights and obligations 权利和义务 0!hr9Y]Lx
76.valuation and allocation 计价和分摊 S,m
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77.cutoff 截止 B9maz"lJ
78.accuracy 准确性 FK _ ZE>
79.classification 分类 *~vB6V|1
80.inspection 检查 =;Gq:mHi
81.supervision of counting 监盘 aLa<zEssz
82.observation 观察 ^A$=6=CX
83.confirmation 函证 lsz3'!%Y)
84.computation 计算 UA>=#
$
85.analytical procedures 分析程序 (` *BZ_
86.vouch 核对 fVbjU1N
87.trace 追查 $*#a;w7\C
88.audit sampling 审计抽样 2u3Kyn
89.error 误差 `i.BB jx`
90.expected error 预期误差 [wGj?M}
91.population 总体 (RddR{mX
92.sampling risk 抽样风险 6'^_
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93.non- sampling risk 非抽样风险 1m*)MZ)
94.sampling unit 抽样单位 #T=iS(i
95.statistical sampling 统计抽样 '+88UFSq5
96.tolerable error 可容忍误差 TeHJj`rdAU
97.the risk of under reliance 信赖不足风险 TnF~'RZYb
98.the risk of over reliance 信赖过度风险 6TP
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99.the risk of incorrect rejection 误拒风险 CX|W$b)%
100. the risk of incorrect acceptance 误受风险 `YNzcn0x
101.working trial balance 试算平衡表 D=e*rrL7a
102.index and cross-referencing 索引和交叉索引 z`{sD]
103.cash receipt 现金收入 nLN0zfhE#
104.cash disbursement 现金支出 )UzJ2Pa<+_
105.bank statement 银行对账单 ZQ`8RF *v
106.bank reconciliation 银行存款余额调节表 s<I)THC
107.balance sheet date 资产负债表日 PLCm\Oh$l
108.net realizable value 可变现净值 OX_y"]utU
109.storeroom 仓库 tFmB`*!%
110.sale invoice 销售发票 .5|[gBK
111.price list 价目表
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112.positive confirmation request 积极式询证函 ~KK}
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113.negative confirmation request 消极式询证函 =7 l
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114.purchase requisition 请购单 z|#*c5Y9w
115.receiving report 验收报告
Z"`w>c.
116.gross margin 毛利 }z`x-(V
117.manufacturing overhead 制造费用 AyE*1 FD
118.material requisition 领料单 2js/>L0
119.inventory-taking 存货盘点 VGS%U8;
120.bond certificate 债券 <V ?2;Gy
121.stock certificate 股票 \c_g9Iqa
122.audit report 审计报告 7HPw
lS
123.entity 被审计单位 p6DI7<C<H
124.addressee of the audit report 审计报告的收件人 @%4
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125.unqualified opinion 无保留意见 v;,W ^#`
126.qualified opinion 保留意见 <.h7xZ
127.disclaimer of opinion 无法表示意见 #C9f?fnM
128.adverse opinion 否定意见 MBWoPK
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A (1)ABC 作业基础成本计算 (\6E.Z#
A (2)absorbed overhead 已吸收制造费用 JwG(WLb:
A (3)absorption costing 吸收成本计算 'uu*DgEr
A (4)account 账户,报表 de:@/-|
A (5)accounting postulate 会计假设 CFpBosoFt^
A (6)accounting series release 会计公告文件 iOiFkka
A (7)accounting valuation 会计计价 %\JGDM*m
A (8)account sale 承销清单 E !kN h
A (9)accountability concept 经营责任概念 iw )gNQ%z4
A (10)accountancy 会计职业 2S8;=x}/
A (11)accountant 会计师 }B0[S_mw
A (12)accounting 会计 ,DFN:uf=l
A (13)agency cost 代理成本 Vn#}f=u\
A (14)accounting bases 会计基础 !tq]kKJ3:
A (15)accounting manual 会计手册 <B6md
i'R
A (16)accounting period 会计期间 LUQ.=:mBR
A (17)accounting policies 会计方针 8"h;+;
A (18)accounting rate of return 会计报酬率 R27'00(Z0
A (19)accounting reference date 会计参照日 x^lcT
A (20)accounting reference period 会计参照期间 hz/mNDE]
A (21)accrual concept 应计概念 72l:[5ccR
A (22)accrual expenses 应计费用 c.>f,vtcn
A (23)acid test ration 速动比率(酸性测试比率) o/-RGLzAo
A (24)acquisition 购置 O=%Ht-kOc
A (25)acquisition accounting 收购会计 f ,e]jw@
A (26)activity based accounting 作业基础成本计算 }?2X
q
A (27)adjusting events 调整事项 "51/,D
A (28)administrative expenses 行政管理费 A@?0(
A (29)advice note 发货通知 ^q-%#
A (30)amortization 摊销 h0F=5| B
A (31)analytical review 分析性检查 Cu@q*:'
A (32)annual equivalent cost 年度等量成本法 dA<%4_WZty
A (33)annual report and accounts 年度报告和报表 DuC#tDP
A (34)appraisal cost 检验成本 h1~h&F?
A (35)appropriation account 盈余分配账户 "`M~=RiI
A (36)articles of association 公司章程细则 AZ.QQ*GZ#y
A (37)assets 资产 c/$].VG0
A (38)assets cover 资产保障 "M/c0`>C!i
A (39)asset value per share 每股资产价值 "L.k
m
A (40)associated company 联营公司 C@a I*+@-"
A (41)attainable standard 可达标准 > TYDkEs0
0MRWx%CR
A (42)attributable profit 可归属利润 GvtK=A$b
A (43)audit 审计 ;!f='QuA
A (44)audit report 审计报告 ,$`}Rf<
A (45)auditing standards 审计准则 /Xi21W/
A (46)authorized share capital 额定股本 _i>_S n1"
A (47)available hours 可用小时 A.b^?k%I
A (48)avoidable costs 可避免成本 jm%P-C
@
B (49)back-to-back loan 易币贷款 #`y[75<n
B (50)backflush accounting 倒退成本计算 w10~IP
B (51)bad debts 坏帐 l2;$qNAo
B (52)bad debts ratio 坏帐比率 h1S)B|~8
B (53)bank charges 银行手续费 Rxdj}xy
B (54)bank overdraft 银行透支 )2c]Z|
B (55)bank reconciliation 银行存款调节表 X>$
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B (56)bank statement 银行对账单 z#gebr~_\
B (57)bankruptcy 破产 #~p;s>
B (58)basis of apportionment 分摊基础 r(Sh
B (59)batch 批量 PxYK)n9&
B (60)batch costing 分批成本计算 B-g-T>8
B (61)beta factor B(市场)风险因素 @95p [
B (62)bill 账单 (A=PDjP!
B (63)bill of exchange 汇票 ou0TKE9
_
B (64)bill of landing 提单 (+gTIcc
>
B (65)bill of materials 用料预计单 =w`Mc\o "
B (66)bill payable 应付票据 0V6, &rTF
B (67)bill receivable 应收票据 XHv
m{z=
B (68)bin card 存货记录卡 {ccc[G?>.Q
B (69)bonus 红利 8b0j rt
B (70)book-keeping 薄记 2<*"@Vj
B (71)Boston classification 波士顿分类 TeuZVy8a
B (72)breakeven chart 保本图 9 ] N{8
B (73)breakeven point 保本点 wdj?T`4
B (74)breaking-down time 复位时间 BcQUD?LC`
B (75)budget 预算 )xf(4
B (76)budget center 预算中心 ^+-
QY\N
j
B (77)budget cost allowance 预算成本折让 hqeknTGsIn
B (78)budget manual 预算手册 i;pg9Vw
B (79)budget period 预算期间 y#
\"yykB
B (80)budgetary control 预算控制 mNC?kp
B (81)budgeted capacity 预算生产能力 1PxRj
B (82)burden 制造费用 6 w
d
B (83)business center 经营中心 g@x7
2$j
B (84)business entity 营业个体 n7i~^nf>
B (85)business unit 经营单位 ] K&ca
B (86)buy-out management 管理性购买产权 N5l`Rq^K
B (87)by-product 副产品 EwcFxLa!F
C (88)called-up share capital 催缴股本 &LI q?
C (89)capacity 生产能力 =W2.Nc
C (90)capacity ratios 生产能力比率 Ng<ic
C (91)capital 资本 uxdB}H,
C (92)capital assets pricing model资本资产计价模式 q2|x$5
C (93)capital commitment 承诺资本 1/\Xn
gd
C (94)capital employed 已运用的资本 `6-flc0r
C (95)capital expenditure 资本支出 aNM*=y`
C (96)capital expenditureauthorization 资本支出核准 SeZ+&d
C (97)capital expenditure control 资本支出控制 ?VxQ&^|
C (98)capital expenditure proposal资本支出申请 /Gnt.%y&
C (99)capital funding planning 资本基金筹集计划 2.JrLBhN
C (100)capital gain 资本收益 Z*P/ ubV'
C (101)capital investment appraisal资本投资评估
3<.DiY
C (102)capital maintenance 资本保全 n[y=DdiKGS
C (103)capital resource planning 资本资源计划 &OFVqm^
C (104)capital surplus 资本盈余 )6XnxBSH
C (105)capital turnover 资本周转率 1xtS$^APcd
C (106)card 记录卡 ZwxEcs+UM
C (107)cash 现金 b"@-9ke5I
C (108)cash account 现金账户 E\Wd*,/v)
C (109)cash book 现金账薄 Z
OAg7
C (110)cash cow 金牛产品 A"DGn
C (111)cash flow 现金流量 %
iPIgma
C (112)cash discounted 现金贴现 ~eTp( XG
C (113)cash flow budget 现金流量预算 aiX4;'$x!
C (114)cash flow statement 现金流量表 ZH=Bm^
C (115)cash ledger 现金分类账 y+wy<[u
C (116)cash limit 现金限额 ^4JK4+!Zfq
C (117)CCA 现时成本会计 W@GU;Nr
C (118)center 中心 q~18JB4WPJ
C (119)changeover time 变更时间 ,F!-17_vt
C (120)chartered entity 特许经济个体 )2Q0NbDn
C (121)cheque 支票 H9_>a->
)~
C (122)cheque register 支票登记薄 ]ml 'd
C (123)coin analysis 零钱分类 >f9Q&c$R
C (124)classification 分类 Ac*)z#H
C (125)clock card 工时卡 9]chv>dO)=
C (126)code 代码 <b4}
B
C (127)commitment accounting 承诺确认会计 C<QpUJ`k
C (128)common cost 共同成本 R))4J
C (129)company limited byguarantee 有限担保责任公司 cWQ &zc
C (130)company limited shares 股份有限公司 (.z0.0W
C (131)competitive position 竞争能力状况 -Nz
OX"V]3
C (132)concept 概念 vGH]7jht
C (133)conglomerate 跨行业企业 ]We0 RD"+
C (134)consistency concept 一致性概念 .GYdC'
C (135)consolidated accounts 合并报表 )abH//Pps.
C (136)consolidation accounting 合并会计 b!QRD'31'j
C (137)consortium 财团 Pr1OQbg]8
C (138)contingency plan 应急计划 s)'+,lKw
C (139)contingent liabilities 或有负债 BB/c5?V
C (140)continuous operation 连续生产 KKg\n^
C (141)contra 抵消 H93ug1,
C (142)contract cost 合同成本 ;$*tn"- ?~
C (143)contract costing 合同成本计算 K^/.v<w
C (144)contribution 贡献毛益 DDT]A<WUV
C (145)contribution centre 贡献中心 SoCN.J30
C (146)contribution chart 贡献图 : @gW3'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 INCanE`+
C (148)contribution to salesration 贡献毛益对销售比率
Mu" vj*F
C (149)control 控制 zEE:C|50
C (150)control account 控制帐户 FD8
C (151)control limits 控制限度 ncsk(`lo
C (152)controllability concept 可控制概念 kDiR2K&
C (153)controllable cost 可控制成本 uW(
Ngcpr
C (154)conversion cost 加工成本 925T#%y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
j)mS3#cH
C (156)corporate appraisal 公司评估 z`J-J*R>d
C (157)corporate planning 公司计划 ]3U|K .G
C (158)corporate social reporting 公司社会报告 :K \IS `
C (159)corporation 股份公司 Y}\3PaUa
C (160)cost 成本 +miL naO~L
C (161)cost account 成本帐户 dDYor-g>
C (162)cost accounting 成本会计 Q."rE"}<
C (163)cost accounting manual 成本手册 )Ps<u- V
C (164)cost accounts calendar 成本报表的日历时间 =*?XZA)c
C (165)cost adjustment 成本调整 o}D7 $6
C (166)cost allocation 成本分配 zs-,Y@ZL
C (167)cost apportionment 成本分摊 v`jFWq8I,
C (168)cost attribution 成本归属 Yk7^?W
C (169)cost audit 成本审计 @a]`C
$6
C (170)cost behaviour 成本性态 )qWO}]F
C (171)cost benefit analysis 成本效益分析 4tt=u]:
C (172)cost center 成本中心 b Sg]FB aW
C (173)cost driver 成本动因