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注会《审计》英语常用词汇 ;^9
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1.audit 审计 !r %u@[(
2.attestation 鉴证 u
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3.credibility 可信赖程度 WwAvR5jq
4.audit of financial statements 财务报表审计 HqoCl
5.agreed-upon procedures 执行商定程序 CI+@GXY
6.high levels of assurance 高水平保证 ]mdO3P
7.compilation 编制 CCp&+LRvR
8.reliability 可靠性 _h0hl]rf
9.relevance 相关性 &p_V<\(%
10.professional skepticism 职业谨慎 29kR7[k
11.objectivity 客观性 T[+~-D @
12. professional competence 专业胜任能力 K3-Cuku
13.Senior/CPA-in-charge 项目经理 U2HAIV8
14.audit engagement letter 业务约定书 M\6u4p!G!
15.recurring audit 连续审计 Gf\u%S!%
16.the client 委托人 /@feY?glc
17.change CPA 更换注册会计师 ~%d* #Yxq
18.the existing CPA 现任注册会计师 mz?1J4rt
19.the successor CPA 后任注册会计师 t;L7H E@Y
20.the preceding CPA前任注册会计师 T%[!m5
21.issue the audit report 出具审计报告 ^<w3i?KPW
22.expert 专家 *Y<1KXFU
23.the board of directors 董事会 WR5W0!'Tf
24.knowledge of the entity‘ s business 了解被审计单位情况 }4XXNYH
25.assess material misstatement risks评估重大错报风险 *wu|(t_ 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 )Oix$B!-
27.a general knowledge of —— 初步了解―――的情况 X\HP&;Wd
28.a more knowledge of—— 进一步了解的情况 gSt'<v
29.the prior year‘s working papers 以前年度工作底稿 z\r29IRh
30.minutes of meeting 会议纪要 k.Q4oyei
31.business risks 经营风险 .j^=]3
32.appropriateness 适当性 (U^f0wJg
33.accounting estimate 会计估计 _ Y8jl,J
34.management representations 管理层声明 d6+{^v$#
35.going concern assumption 持续经营假设 ]5sU =\
36.audit plan 审计计划 y7/=-~
37.significant audit areas 重点审计领域 #5=!ew
38.error 错误 dO|n[/qL0
39.fraud舞弊 W}rL HAaDh
40.modified or additional procedures 修改或追加审计程序 Wk-jaz
41.misappropriation of assets 侵占资产 t:yJ~En]=
42.transactions without substance 虚假交易 h[}e5A]}
43.unusual pressures 异常压力 l$J2|\M6
44.the suspected noncompliance 涉嫌存在违法行为 {LoNp0i1a
45.materialiy 重要性 $0P7^4)w:
46.exceed the materiality level 超过重要性水平 #!R =h|
47.approach the materiality level 接近重要性水平 2R>!Wj'G+o
48.an acceptably low level 可接受水平 L2{b~`UvP
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 vd#BT$d?
50.misstatements or omissions 错报或漏报 Xn*>qm
51.aggregate 总计 IXof-I%8
52.subsequent events 期后事项 =}m'qy
53.adjust the financial statements 调整财务报表 ve@E.`
54.perform additional audit procedures 实施追加的审计程序 1y7Fv
D~ v
55.audit risk 审计风险 S/)yi
56.detection risk 检查风险 Ys+NIV#Q
57.inappropriate audit opinion 不适当的审计意见 NkY7Hg0
58.material misstatement 重大的错报 JHCXUT-r{
59.tolerable misstatement 可容忍错报 ;$/]6@bqB
60.the acceptable level of detection risk 可接受的检查风险 4d;.p1ro
61.assessed level of material misstatement risk 重大错报风险的评估水平 erdA?
62.simall business 小规模企业 +5qY*$dn
63.accounting system 会计系统 (;cvLop
64.test of control 控制测试 C jZIBMGc
65.walk-through test 穿行测试 WIYWql>*
66.communication 沟通 ` <IaQY
67.flow chart 流程图 -mqL[ h,
68.reperformance of internal control 重新执行 I,@
6w
69.audit evidence 审计证据 ]y~"M
70.substantive procedures 实质性程序 EN;4EC7tE
71.assertions 认定
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72.esistence 存在 pz,iQUs_o
73.occurrence 发生 cs0rz= ZdH
74.completeness 完整性 ak$D1#hY
75.rights and obligations 权利和义务 ` 3h,Cy^
76.valuation and allocation 计价和分摊 `tH:oP0=
77.cutoff 截止 ,^@z;xF
78.accuracy 准确性
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79.classification 分类 ]3I@5 }5%
80.inspection 检查 a|kEza,]
81.supervision of counting 监盘 }-T
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82.observation 观察 gX;)A|9e
83.confirmation 函证 ]@
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84.computation 计算 xy+hrbD)j
85.analytical procedures 分析程序 't'2z
86.vouch 核对 wrAcVR
87.trace 追查 RKD$'UWX
88.audit sampling 审计抽样 e1Bqd+
89.error 误差 L)9uBdF
90.expected error 预期误差 -$ha@bCWO
91.population 总体 DQhs tXX
92.sampling risk 抽样风险 X{tfF!+iy
93.non- sampling risk 非抽样风险 cg_j.=M-
94.sampling unit 抽样单位 $<F9;Z
95.statistical sampling 统计抽样 wH]Y1 m
96.tolerable error 可容忍误差 lc\%7-%:5
97.the risk of under reliance 信赖不足风险 KhZ\q|5
98.the risk of over reliance 信赖过度风险 PXo^SHJ+gt
99.the risk of incorrect rejection 误拒风险 O~D]C
100. the risk of incorrect acceptance 误受风险 W
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101.working trial balance 试算平衡表 ?9ScKN
102.index and cross-referencing 索引和交叉索引 DH!_UV
103.cash receipt 现金收入 ,Y`TP4Ip
104.cash disbursement 现金支出 }$@ EpM
105.bank statement 银行对账单 67]!
xy
106.bank reconciliation 银行存款余额调节表 ie}?}s
107.balance sheet date 资产负债表日
DMiB \o
108.net realizable value 可变现净值 Aga{
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109.storeroom 仓库 sDP
8!
110.sale invoice 销售发票 XU6SYC"t%~
111.price list 价目表 8]&\FA 8
112.positive confirmation request 积极式询证函 (\H^KEy
113.negative confirmation request 消极式询证函 9F2MCqvcm
114.purchase requisition 请购单 ]:svR@E
115.receiving report 验收报告 DvY)n<U1qA
116.gross margin 毛利 )uC5
117.manufacturing overhead 制造费用 yQE9S+%M
118.material requisition 领料单 (x140_TH~
119.inventory-taking 存货盘点 %6E:SI4
120.bond certificate 债券 8XD_p);Oy
121.stock certificate 股票 :&BE-f
122.audit report 审计报告 <8BNqbX
123.entity 被审计单位 lt& c/xi_
124.addressee of the audit report 审计报告的收件人 C~R,,
125.unqualified opinion 无保留意见 HleMzykF
126.qualified opinion 保留意见 fF.sT7Az+
127.disclaimer of opinion 无法表示意见 `ZGKM>q`
128.adverse opinion 否定意见 nHl{'|~
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A (1)ABC 作业基础成本计算 bFsJqA.A
A (2)absorbed overhead 已吸收制造费用 >j)y7DSE
A (3)absorption costing 吸收成本计算 z?
Ck9
A (4)account 账户,报表 _zDf8hy
A (5)accounting postulate 会计假设 4q*mEV
A (6)accounting series release 会计公告文件 jf=\\*64r4
A (7)accounting valuation 会计计价 9YY*)5eyD
A (8)account sale 承销清单 ASUleOI79(
A (9)accountability concept 经营责任概念 A>%mJ3M
A (10)accountancy 会计职业 ?u~?:a@K
A (11)accountant 会计师 tC\(H=ecP
A (12)accounting 会计 '1rO&F
A (13)agency cost 代理成本 h
I7ur
A (14)accounting bases 会计基础 4ZtsLMwLD
A (15)accounting manual 会计手册 Xp0S
A (16)accounting period 会计期间 _:HQ4s@
A (17)accounting policies 会计方针 ?wREX[Tqs
A (18)accounting rate of return 会计报酬率 aRcVoOq
A (19)accounting reference date 会计参照日 S^A+Km3VB
A (20)accounting reference period 会计参照期间 -`,Fe3
A (21)accrual concept 应计概念 DhN<e7c`
A (22)accrual expenses 应计费用 {9-n3j}
A (23)acid test ration 速动比率(酸性测试比率)
liPaT
A (24)acquisition 购置 Y'76! Y
A (25)acquisition accounting 收购会计 #7=- zda5
A (26)activity based accounting 作业基础成本计算 3`Gb;D
A (27)adjusting events 调整事项 DVjwY_nG7
A (28)administrative expenses 行政管理费 PLRMW2
A (29)advice note 发货通知 nJY3 1(p
A (30)amortization 摊销 Z ty9O8g
A (31)analytical review 分析性检查 a([8r- zP
A (32)annual equivalent cost 年度等量成本法 B!((N{4H+
A (33)annual report and accounts 年度报告和报表 T9bUt |
A (34)appraisal cost 检验成本 |jb,sd[=S
A (35)appropriation account 盈余分配账户 %PC8}++
A (36)articles of association 公司章程细则 8dwKJ3*.
A (37)assets 资产 *+_+ZDU
A (38)assets cover 资产保障 h6 Cqc}P
A (39)asset value per share 每股资产价值 :H>0
/^Mg0
A (40)associated company 联营公司 F~?|d0
A (41)attainable standard 可达标准 \WxBtpbQB
gjn1ha"h%.
A (42)attributable profit 可归属利润 Kiq[PK
A (43)audit 审计 3f(tb%pa5
A (44)audit report 审计报告 wicW9^ik
A (45)auditing standards 审计准则 ]nq/yAF%
A (46)authorized share capital 额定股本 IqqBUH
A (47)available hours 可用小时 SE6c3
A (48)avoidable costs 可避免成本 qK]Om6 a~
B (49)back-to-back loan 易币贷款 H
Nd? '
B (50)backflush accounting 倒退成本计算 GQDW}b8
B (51)bad debts 坏帐 qO[_8's8
B (52)bad debts ratio 坏帐比率 u,./,:O
%=
B (53)bank charges 银行手续费 5e
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B (54)bank overdraft 银行透支 MzE1he1
B (55)bank reconciliation 银行存款调节表 BH0s` K"
B (56)bank statement 银行对账单 8=OpX,t(
B (57)bankruptcy 破产 /
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B (58)basis of apportionment 分摊基础 :Z+Jt=;
B (59)batch 批量 BbhC0q"J
B (60)batch costing 分批成本计算 ]A:8x`z#F
B (61)beta factor B(市场)风险因素 <[?ZpG
B (62)bill 账单 S
=G2%u!;
B (63)bill of exchange 汇票 ?{\h`+A
B (64)bill of landing 提单 Mb-AzGsV
B (65)bill of materials 用料预计单 r!~6.
B (66)bill payable 应付票据 >Q:h0b_$U
B (67)bill receivable 应收票据 TT={>R[B
B (68)bin card 存货记录卡 gv,1 CK
B (69)bonus 红利 sQn@:Gk
B (70)book-keeping 薄记 pO)5NbU
B (71)Boston classification 波士顿分类 77-G*PI*I
B (72)breakeven chart 保本图 }^2'@y!(
B (73)breakeven point 保本点 fJ&\Z9zY
B (74)breaking-down time 复位时间 YT6dI"48
B (75)budget 预算 B`:l;<&jX
B (76)budget center 预算中心 EAlLxXDDh
B (77)budget cost allowance 预算成本折让 I8
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B (78)budget manual 预算手册 \-8aTF
B (79)budget period 预算期间 s7,D}Zz
B (80)budgetary control 预算控制 3~?m?vj|Y
B (81)budgeted capacity 预算生产能力 51xf.iB
B (82)burden 制造费用 73JrK_h
B (83)business center 经营中心 tac\Ki?
B (84)business entity 营业个体 a\}`
f=T
B (85)business unit 经营单位 =yWdtBng
B (86)buy-out management 管理性购买产权 FM7`q7d
B (87)by-product 副产品 :QC |N@C
C (88)called-up share capital 催缴股本 xNjWo*y v
C (89)capacity 生产能力 Zgo%Jo
C (90)capacity ratios 生产能力比率 I3u)y|Y=
C (91)capital 资本 }s[`T
C (92)capital assets pricing model资本资产计价模式 Z1.v%"/(
C (93)capital commitment 承诺资本 }b]eiPWN
C (94)capital employed 已运用的资本 `1uGU[{x
C (95)capital expenditure 资本支出 /0Mt-8[
C (96)capital expenditureauthorization 资本支出核准 &@=W+A=c~
C (97)capital expenditure control 资本支出控制 @M"(
r"ab
C (98)capital expenditure proposal资本支出申请 -q
\Rbb5M
C (99)capital funding planning 资本基金筹集计划 1x8wQ/p|
C (100)capital gain 资本收益 U+zntB
C (101)capital investment appraisal资本投资评估 28vQ
C (102)capital maintenance 资本保全 jB`:(5%RO
C (103)capital resource planning 资本资源计划 !+]KxB
C (104)capital surplus 资本盈余 +.Xi7x+#O
C (105)capital turnover 资本周转率 u<4bOJn({
C (106)card 记录卡 <v=s:^;C0
C (107)cash 现金 6";
ITU^v
C (108)cash account 现金账户 !(gSXe)*
C (109)cash book 现金账薄 yCN?kH
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C (110)cash cow 金牛产品 txE+A/>i9
C (111)cash flow 现金流量 dsH
*9t:z
C (112)cash discounted 现金贴现 vM50H
C (113)cash flow budget 现金流量预算 o#=C[d5BV
C (114)cash flow statement 现金流量表 Tgh?=]H
C (115)cash ledger 现金分类账 Mmg~Fn
C (116)cash limit 现金限额 wD4[UU?
C (117)CCA 现时成本会计 h1l%\ 3ZH
C (118)center 中心 J57; X=M
C (119)changeover time 变更时间 nLCaik_,m
C (120)chartered entity 特许经济个体 <@Vf:`a!P>
C (121)cheque 支票 nxNHf3
C (122)cheque register 支票登记薄 LR';c
R;
C (123)coin analysis 零钱分类 .h\Py[h<^
C (124)classification 分类 N,l"9>CF
C (125)clock card 工时卡 a&UzIFdB
C (126)code 代码 jAU&h@
C (127)commitment accounting 承诺确认会计 Cc;8+Z=a?G
C (128)common cost 共同成本 mxpj
<^n}
C (129)company limited byguarantee 有限担保责任公司 CD%Cb53
C (130)company limited shares 股份有限公司 tzv4uD]
C (131)competitive position 竞争能力状况 )@P*F)g~
C (132)concept 概念 bwj{5-FU
C (133)conglomerate 跨行业企业 t=9f:,I$
C (134)consistency concept 一致性概念 ^bP`Iv
C (135)consolidated accounts 合并报表 <fF|AbC:
C (136)consolidation accounting 合并会计
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C (137)consortium 财团 lQBEq"7$
C (138)contingency plan 应急计划 !0vLSF=
C (139)contingent liabilities 或有负债 - Ry+WS=
C (140)continuous operation 连续生产 s
;Gg
C (141)contra 抵消 HUAYtUBH
C (142)contract cost 合同成本 E
AZX
C (143)contract costing 合同成本计算 `(
w"{8laB
C (144)contribution 贡献毛益 xVgm 9s$"c
C (145)contribution centre 贡献中心 iJZNSRQJ}r
C (146)contribution chart 贡献图 Ga-cto1Y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 h(<>s#=E
C (148)contribution to salesration 贡献毛益对销售比率 ^9]iUx
C (149)control 控制 V)l:fUm2
C (150)control account 控制帐户 JgA{1@h
C (151)control limits 控制限度 w%8y5v5
C (152)controllability concept 可控制概念 :`Ut.E~.
C (153)controllable cost 可控制成本 ~KYzEqy
C (154)conversion cost 加工成本 W]bgWKd
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 nO!&;E&
C (156)corporate appraisal 公司评估 "j8)l4}
C (157)corporate planning 公司计划 nj1o
!+9>$
C (158)corporate social reporting 公司社会报告 UoKVl-
C (159)corporation 股份公司 [0aC]XQZ
C (160)cost 成本 )Jdku}Pf
C (161)cost account 成本帐户 ZWo~!Z [Y
C (162)cost accounting 成本会计 &$
"J\vm
C (163)cost accounting manual 成本手册 _U-`
/r o
C (164)cost accounts calendar 成本报表的日历时间 NkO
+)=
C (165)cost adjustment 成本调整 6@t
&
C (166)cost allocation 成本分配 I:G8B5{J
C (167)cost apportionment 成本分摊 d;]mwLB0
C (168)cost attribution 成本归属 8Znr1=1
C (169)cost audit 成本审计 &)gc{(4$
C (170)cost behaviour 成本性态 3Ovx)qKxd
C (171)cost benefit analysis 成本效益分析 nc\`y,>l8
C (172)cost center 成本中心 I`H&b&
.`
C (173)cost driver 成本动因