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注会《审计》英语常用词汇 /)
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1.audit 审计 c{+A J8
2.attestation 鉴证 q.#[TI ^
3.credibility 可信赖程度 S6d`ioi-
4.audit of financial statements 财务报表审计 en F :>H4
5.agreed-upon procedures 执行商定程序 bzN-*3YE=
6.high levels of assurance 高水平保证 N|g;W
7.compilation 编制 &fC!(Oy
8.reliability 可靠性 (ll*OVL
9.relevance 相关性 20RXK1So
10.professional skepticism 职业谨慎 zSEs?
11.objectivity 客观性 @|}BXQNd
12. professional competence 专业胜任能力 H)w(q^i
13.Senior/CPA-in-charge 项目经理 )E#
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14.audit engagement letter 业务约定书 4mjgt<`
15.recurring audit 连续审计 /u%h8!"R
16.the client 委托人 %V`F!D<D
17.change CPA 更换注册会计师 I` K$E/ns
18.the existing CPA 现任注册会计师 %xZG*2vc!B
19.the successor CPA 后任注册会计师 '*^yAlgtt
20.the preceding CPA前任注册会计师 ?>c=}I#Ui-
21.issue the audit report 出具审计报告 {6 6sB{P
22.expert 专家 &,\=3'
23.the board of directors 董事会 ltB.Q
24.knowledge of the entity‘ s business 了解被审计单位情况 Kv'n:z
7Md
25.assess material misstatement risks评估重大错报风险 rl#vE's6.e
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 $''?HjB}T
27.a general knowledge of —— 初步了解―――的情况 CT9
28.a more knowledge of—— 进一步了解的情况 LVJI_ O{fH
29.the prior year‘s working papers 以前年度工作底稿 f3j{V N
30.minutes of meeting 会议纪要 vbx6I>\Y
31.business risks 经营风险 aNn"X y\ k
32.appropriateness 适当性 M->*{D@a
33.accounting estimate 会计估计 TGXa,A{
34.management representations 管理层声明 !Z!g:II
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35.going concern assumption 持续经营假设 im} ?rY
36.audit plan 审计计划 1OLqL
37.significant audit areas 重点审计领域 3A:q7#m
38.error 错误 s>k Uh
39.fraud舞弊 {rfF'@[
40.modified or additional procedures 修改或追加审计程序 A1)wo^,
41.misappropriation of assets 侵占资产 v2r&('pV
42.transactions without substance 虚假交易 p.I.iAk%G^
43.unusual pressures 异常压力 (&|_quP7O
44.the suspected noncompliance 涉嫌存在违法行为 %W,D;?lEo>
45.materialiy 重要性 }G o$
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46.exceed the materiality level 超过重要性水平 'i;|c
47.approach the materiality level 接近重要性水平 Z/x*Y#0@n
48.an acceptably low level 可接受水平 TD[EQ
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?yd#j
50.misstatements or omissions 错报或漏报 `RU[8@ 2%
51.aggregate 总计 _lzyMEdr
52.subsequent events 期后事项 :@W.K5
53.adjust the financial statements 调整财务报表 *<N3_tx"
54.perform additional audit procedures 实施追加的审计程序 5uq3\a
55.audit risk 审计风险 2?m.45`
56.detection risk 检查风险 Zwcy4>8
57.inappropriate audit opinion 不适当的审计意见 ] Z8Vj7~
58.material misstatement 重大的错报 73{'kK
59.tolerable misstatement 可容忍错报 nJ4@I7Sk;
60.the acceptable level of detection risk 可接受的检查风险 aQ^umrj@?9
61.assessed level of material misstatement risk 重大错报风险的评估水平 MuoF FvAA
62.simall business 小规模企业 dm-pxE "
63.accounting system 会计系统 g %K>
64.test of control 控制测试 5aad$f
65.walk-through test 穿行测试 kGpa\c
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66.communication 沟通 *k"|i*{
67.flow chart 流程图 lis/`B\x
68.reperformance of internal control 重新执行 8+]hpa,q
69.audit evidence 审计证据 |KB0P@=a
70.substantive procedures 实质性程序 Pe C7
71.assertions 认定 }:0uo5B7
72.esistence 存在 ,+`61J3W
73.occurrence 发生 G}5 #l
74.completeness 完整性 @
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75.rights and obligations 权利和义务 Z_\C*^
76.valuation and allocation 计价和分摊 ^c~)/F/cF
77.cutoff 截止 y/e2l
78.accuracy 准确性 DAo~8H
79.classification 分类
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80.inspection 检查 H|cNH=
81.supervision of counting 监盘 7+x? "4
82.observation 观察 6wco&7
83.confirmation 函证 .B#l5pfvP
84.computation 计算 Ii7QJ:^
85.analytical procedures 分析程序 dU\%Cq-G)
86.vouch 核对 PoEqurH0
87.trace 追查 SIBoCs5
88.audit sampling 审计抽样 n wI!O
89.error 误差 vI$t+m:
90.expected error 预期误差 #:T-hRu
91.population 总体 .NtbL./=|
92.sampling risk 抽样风险 f+rz|(6vs{
93.non- sampling risk 非抽样风险 XqM3<~$
94.sampling unit 抽样单位 XeBP`\>Ve
95.statistical sampling 统计抽样 eZ"1gYqy
96.tolerable error 可容忍误差 FU=w(< R;
97.the risk of under reliance 信赖不足风险 qY\f'K}Q*
98.the risk of over reliance 信赖过度风险 4&/j|9=X
99.the risk of incorrect rejection 误拒风险 JCAq8=zM
100. the risk of incorrect acceptance 误受风险 JG{j)O|L
101.working trial balance 试算平衡表 (98Nzgxgx}
102.index and cross-referencing 索引和交叉索引 iH^z:%dP
103.cash receipt 现金收入 ;n|^1S<[
104.cash disbursement 现金支出 =^
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105.bank statement 银行对账单 &rkEK4
106.bank reconciliation 银行存款余额调节表 9&RFO$WH
107.balance sheet date 资产负债表日 UT}i0I9
108.net realizable value 可变现净值 G,;,D9jO7
109.storeroom 仓库 jqr1V_3(
110.sale invoice 销售发票 0Z{j>=$
111.price list 价目表 bQ|V!mrN}
112.positive confirmation request 积极式询证函 E^U0f/5
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113.negative confirmation request 消极式询证函 t>8XTqqi
114.purchase requisition 请购单 fO#vF.k%
115.receiving report 验收报告 }w4QP+ x
116.gross margin 毛利 e.c3nKXZ q
117.manufacturing overhead 制造费用 7)h[Zy,A
118.material requisition 领料单 W2uOR{
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119.inventory-taking 存货盘点 =_YG#yS
120.bond certificate 债券 Gycm,Cy
121.stock certificate 股票 *%KKNT'*
122.audit report 审计报告 _)]CzBRq\6
123.entity 被审计单位 };'\~g,1
124.addressee of the audit report 审计报告的收件人 PqM1aoyX
125.unqualified opinion 无保留意见 jY_T/233d
126.qualified opinion 保留意见 02BuX]_0g
127.disclaimer of opinion 无法表示意见 yoAfc
128.adverse opinion 否定意见
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q&:=<+2"
A (1)ABC 作业基础成本计算 a#T]*(Yq)
A (2)absorbed overhead 已吸收制造费用 \@&_>us
A (3)absorption costing 吸收成本计算 DNP13wp@
A (4)account 账户,报表 E c s,$\
A (5)accounting postulate 会计假设 v9T_
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A (6)accounting series release 会计公告文件 JI vo_7{
A (7)accounting valuation 会计计价 '=P7""mN5
A (8)account sale 承销清单 Ytgj|@jsp
A (9)accountability concept 经营责任概念 [5Lz/ix=
A (10)accountancy 会计职业 ]~Y<o
A (11)accountant 会计师 7t.!lh5G%
A (12)accounting 会计 b%cF
A (13)agency cost 代理成本 RoAlf+&Qb
A (14)accounting bases 会计基础 sUPz/Z.h
A (15)accounting manual 会计手册 &HSq(te
A (16)accounting period 会计期间 <]G]W/eB'
A (17)accounting policies 会计方针 %u;~kP|S%
A (18)accounting rate of return 会计报酬率 Hr$QLtr
A (19)accounting reference date 会计参照日 <id}<H
A (20)accounting reference period 会计参照期间 TwgrRtj'
A (21)accrual concept 应计概念 %\i9p]=
A (22)accrual expenses 应计费用 10H)^p%3+
A (23)acid test ration 速动比率(酸性测试比率) |^@dFOz
A (24)acquisition 购置 VE8;sGaJ
A (25)acquisition accounting 收购会计 yv)
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A (26)activity based accounting 作业基础成本计算 4V~?.
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 aN(|'uO@
A (29)advice note 发货通知 /a6Xa&(B
A (30)amortization 摊销 ES40?o*]x
A (31)analytical review 分析性检查 ;t+ub8
A (32)annual equivalent cost 年度等量成本法 Afk$?wkL
A (33)annual report and accounts 年度报告和报表 } CfqG?)
A (34)appraisal cost 检验成本 Zkf0
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A (35)appropriation account 盈余分配账户 VsA'de!V4[
A (36)articles of association 公司章程细则 >|;aIa@9
A (37)assets 资产 u_rdmyq$x/
A (38)assets cover 资产保障 o: ;"w"G
A (39)asset value per share 每股资产价值 *_ ?dVhxf
A (40)associated company 联营公司 + T8B:
A (41)attainable standard 可达标准 NssELMtF!g
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A (42)attributable profit 可归属利润 @]ao"ui@/
A (43)audit 审计 /q5:p`4{J
A (44)audit report 审计报告 1T[et-
A (45)auditing standards 审计准则 QD%L0;j
A (46)authorized share capital 额定股本 ]7e =fM9V;
A (47)available hours 可用小时 Zv#Ll@v
A (48)avoidable costs 可避免成本 ~9j%Hm0ht
B (49)back-to-back loan 易币贷款 7k8 pZ
B (50)backflush accounting 倒退成本计算 "Y\_
TtY
B (51)bad debts 坏帐 Q~T$N
B (52)bad debts ratio 坏帐比率 9*a=iL*Nw
B (53)bank charges 银行手续费 ?Ae ven
B (54)bank overdraft 银行透支 `hb%+-lj+
B (55)bank reconciliation 银行存款调节表 QcpXn4/*
B (56)bank statement 银行对账单 QV\eMuNy
B (57)bankruptcy 破产 aE2.L;Tk?
B (58)basis of apportionment 分摊基础 50={%R
B (59)batch 批量 ttu&@
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B (60)batch costing 分批成本计算 <n#DT
B (61)beta factor B(市场)风险因素 v;)..X30
B (62)bill 账单 "&3h2(#%
B (63)bill of exchange 汇票 f%*/cpA)
B (64)bill of landing 提单 tPF.r
B (65)bill of materials 用料预计单 N ,z6y5Lu
B (66)bill payable 应付票据 #B\"'8#
B (67)bill receivable 应收票据 8-O)Xx}cU
B (68)bin card 存货记录卡 S9#)A->
B (69)bonus 红利 qT^I?g"!
B (70)book-keeping 薄记 r9dyA5oD
B (71)Boston classification 波士顿分类 rOVVL%@QqJ
B (72)breakeven chart 保本图 Bi{$@n&?f
B (73)breakeven point 保本点 :ijAqfX
B (74)breaking-down time 复位时间 v\{!THCSh
B (75)budget 预算 ^f(@gS}?
B (76)budget center 预算中心 K1T4cUo
B (77)budget cost allowance 预算成本折让 6AhM=C
B (78)budget manual 预算手册 <%"b9T`'
B (79)budget period 预算期间 5s].
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B (80)budgetary control 预算控制 yNbjoFM.i
B (81)budgeted capacity 预算生产能力 q*9!,!e
B (82)burden 制造费用 sQ\8>[]
B (83)business center 经营中心 is-7
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B (84)business entity 营业个体 GI1
B (85)business unit 经营单位 1.6:#
B (86)buy-out management 管理性购买产权 1Yn
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B (87)by-product 副产品 <.? jc%
C (88)called-up share capital 催缴股本 _D+J!f^
C (89)capacity 生产能力
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C (90)capacity ratios 生产能力比率 N}t
2Nu-
C (91)capital 资本 hr)B[<9
C (92)capital assets pricing model资本资产计价模式 \QCJ4}\CS
C (93)capital commitment 承诺资本 7K98#;a)5
C (94)capital employed 已运用的资本 :n-]>Q>5=k
C (95)capital expenditure 资本支出 Uw7h=UQh
C (96)capital expenditureauthorization 资本支出核准 55fC~J<
C (97)capital expenditure control 资本支出控制 gp\<p-}
C (98)capital expenditure proposal资本支出申请 sc,vj'r
C (99)capital funding planning 资本基金筹集计划 (P:<t6;+
C (100)capital gain 资本收益 ]@u6HH~^
C (101)capital investment appraisal资本投资评估 53n^3M,qK
C (102)capital maintenance 资本保全 ilqy/fL#
C (103)capital resource planning 资本资源计划 ]'=)2
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C (104)capital surplus 资本盈余 9'X7wG
C (105)capital turnover 资本周转率 FFEfI4&SfS
C (106)card 记录卡 k5kxQhPf
C (107)cash 现金 +O?KNZ
C (108)cash account 现金账户 ZNvEW
C (109)cash book 现金账薄 O[ef#R!
C (110)cash cow 金牛产品 "LlfOKG
C (111)cash flow 现金流量 L bmawi^
C (112)cash discounted 现金贴现 XMu9 Uk{|
C (113)cash flow budget 现金流量预算 _y}
T/I9
C (114)cash flow statement 现金流量表 Vo'T!e- B
C (115)cash ledger 现金分类账 }xh$T'M8
C (116)cash limit 现金限额 $cU!m(SILQ
C (117)CCA 现时成本会计 dx@-/^.
C (118)center 中心 M]2]\km
C (119)changeover time 变更时间 8p:e##%
C (120)chartered entity 特许经济个体 )u`[6,d
C (121)cheque 支票 #ZrHsfP
C (122)cheque register 支票登记薄 lUMS;H(
C (123)coin analysis 零钱分类 4?q<e*W
C (124)classification 分类 :x4|X8>
C (125)clock card 工时卡 fO[+LR
'ax
C (126)code 代码 hJpxf,?'K
C (127)commitment accounting 承诺确认会计 Eu@huN*/
C (128)common cost 共同成本 |#cm`v
C (129)company limited byguarantee 有限担保责任公司 "4{LN}`
C (130)company limited shares 股份有限公司 hRD=Y<>A
C (131)competitive position 竞争能力状况 he
C/\@B
C (132)concept 概念 (Fhs"
C (133)conglomerate 跨行业企业 gL*>[@RO
C (134)consistency concept 一致性概念 n|R J;d30Q
C (135)consolidated accounts 合并报表 =k^Y?.
C (136)consolidation accounting 合并会计 ?FpWvyz|
C (137)consortium 财团 0vD7v
C (138)contingency plan 应急计划 1e{IC=
C (139)contingent liabilities 或有负债 ij( B,Y
C (140)continuous operation 连续生产 E^/t$M|H
C (141)contra 抵消 'R'*kxf
C (142)contract cost 合同成本 >\P@^ h]
C (143)contract costing 合同成本计算 oldA#sA$
C (144)contribution 贡献毛益 O
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C (145)contribution centre 贡献中心 ZJzt~
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C (146)contribution chart 贡献图 #Oc]
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 yDegcAn?
C (148)contribution to salesration 贡献毛益对销售比率 %Q
fO8P
C (149)control 控制 1q:2\d]
C (150)control account 控制帐户 F`XP@Xx
C (151)control limits 控制限度 $Y/
9SV,
C (152)controllability concept 可控制概念 qzK
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C (153)controllable cost 可控制成本 %^4CSh
C (154)conversion cost 加工成本 $!-c-0ub
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 IYS)7`{]
C (156)corporate appraisal 公司评估 L\xk:j1[
C (157)corporate planning 公司计划 xSsa(b
C (158)corporate social reporting 公司社会报告 %InA+5s`
C (159)corporation 股份公司 Mb|a+,:>3
C (160)cost 成本 CUBEW~X}M
C (161)cost account 成本帐户 l3Q(TH ~I
C (162)cost accounting 成本会计 8<pzb}xK
C (163)cost accounting manual 成本手册 C'.L20qW
C (164)cost accounts calendar 成本报表的日历时间 t(NI-UXBp
C (165)cost adjustment 成本调整 8pIP
C (166)cost allocation 成本分配 /v1Q4mq
C (167)cost apportionment 成本分摊 ff,pvk8N5
C (168)cost attribution 成本归属 e.7EU
C (169)cost audit 成本审计
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C (170)cost behaviour 成本性态 ~962i#&4
C (171)cost benefit analysis 成本效益分析 }Qn&^[[miL
C (172)cost center 成本中心 e,vvzso
C (173)cost driver 成本动因