Jq&uF*!
0?\Zm)Q~(
注会《审计》英语常用词汇 TMlP*d#
Q<^Tl(`/N?
ZUVA EH%
1.audit 审计 kI
4MiK
2.attestation 鉴证 '=nQ$/!q
3.credibility 可信赖程度 aE&,]'6
4.audit of financial statements 财务报表审计 Xm%D><CC8"
5.agreed-upon procedures 执行商定程序 =vDEfO/T
6.high levels of assurance 高水平保证 !`g~F\l
7.compilation 编制 544X1Ww2
8.reliability 可靠性 j9?}j#@
9.relevance 相关性 x(etb<!jd
10.professional skepticism 职业谨慎 wkA+j9.
11.objectivity 客观性 k
o.(pb@+
12. professional competence 专业胜任能力 u frW\X
13.Senior/CPA-in-charge 项目经理 Q[vJqkgT
14.audit engagement letter 业务约定书 \O*-#} ~\
15.recurring audit 连续审计 Zhh2v>QOy
16.the client 委托人 <>s`\
%
17.change CPA 更换注册会计师 "?ucO4d
18.the existing CPA 现任注册会计师 T>}5:,N~
19.the successor CPA 后任注册会计师 h{HF8>u[
20.the preceding CPA前任注册会计师 (l-tvk4Ln
21.issue the audit report 出具审计报告 L;VoJf
22.expert 专家 q|o}+Vr
23.the board of directors 董事会 iOR_[ y,
24.knowledge of the entity‘ s business 了解被审计单位情况 l6YtEHNG
25.assess material misstatement risks评估重大错报风险 S1p;nK
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z=rT%lz6
27.a general knowledge of —— 初步了解―――的情况 6x h:/j3
28.a more knowledge of—— 进一步了解的情况 'Jt]7;04p
29.the prior year‘s working papers 以前年度工作底稿 f,V<;s
30.minutes of meeting 会议纪要 `x
l
31.business risks 经营风险 M m[4yP%
32.appropriateness 适当性 cik!GA
33.accounting estimate 会计估计 :3XA!o&.T3
34.management representations 管理层声明
n[ T[DCQ,
35.going concern assumption 持续经营假设 r=5{o1"
36.audit plan 审计计划 K/tRe/t}
37.significant audit areas 重点审计领域 ORyE`h
38.error 错误 vwjPmOjhS
39.fraud舞弊 d
F9!G;V
40.modified or additional procedures 修改或追加审计程序 4
Y;Nm1@
41.misappropriation of assets 侵占资产 T]t+E'sQ
42.transactions without substance 虚假交易 ??PC
k1X
43.unusual pressures 异常压力 &Q;sSIc
44.the suspected noncompliance 涉嫌存在违法行为 ud xZ0
45.materialiy 重要性 g!$!F>[
46.exceed the materiality level 超过重要性水平 y4t7`-,~
47.approach the materiality level 接近重要性水平 P_?gq>E8
48.an acceptably low level 可接受水平 wfU7G[
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 <(-= 'QA
50.misstatements or omissions 错报或漏报 Rv#]I#O
51.aggregate 总计 @ zs'Y8
52.subsequent events 期后事项 0Fk5kGD,&K
53.adjust the financial statements 调整财务报表 ?]Pmxp
H}
54.perform additional audit procedures 实施追加的审计程序 4{hps.$?~
55.audit risk 审计风险 AvxfI"sp
56.detection risk 检查风险 zm]aU`j
57.inappropriate audit opinion 不适当的审计意见 5b!vgm#])
58.material misstatement 重大的错报 ^* J2'X38I
59.tolerable misstatement 可容忍错报 P;P%n
60.the acceptable level of detection risk 可接受的检查风险 e\Y*F
61.assessed level of material misstatement risk 重大错报风险的评估水平 biSz?DJ>
62.simall business 小规模企业 "}q@Y=
63.accounting system 会计系统 (eCJ;%%k
64.test of control 控制测试 *of3:w
65.walk-through test 穿行测试 p[hZ@f(z
66.communication 沟通 ;'5>q&[qbP
67.flow chart 流程图 LV\DBDM
68.reperformance of internal control 重新执行 .q
`Hjmg<
69.audit evidence 审计证据 0J?~N`#O|
70.substantive procedures 实质性程序 4SlADvGl
71.assertions 认定 \@8+U;d
72.esistence 存在 Gnfd;.
(.
73.occurrence 发生 A*2
bA
74.completeness 完整性 &>%T^Y|J4
75.rights and obligations 权利和义务 "}pNe"ok
76.valuation and allocation 计价和分摊 iVB86XZ`
77.cutoff 截止 b~'"^ Bts*
78.accuracy 准确性 txiP!+3OWB
79.classification 分类 LXbP 2
80.inspection 检查 jUSmqm'
81.supervision of counting 监盘 S/D^
82.observation 观察 -j73Wz
83.confirmation 函证 Atdl
Z
84.computation 计算 k p<OJy
85.analytical procedures 分析程序 ^C_#<m_k
86.vouch 核对 zUKmx y@
87.trace 追查 <_3b1VhZ
88.audit sampling 审计抽样 q:dHC,fO
89.error 误差 RLbKD>
90.expected error 预期误差 ?YZ- P{rTS
91.population 总体 &?q/
1vLa
92.sampling risk 抽样风险 ^r*r
w=
93.non- sampling risk 非抽样风险 'yL%3h
_@
94.sampling unit 抽样单位 KVD8YfF
95.statistical sampling 统计抽样 Z?%zgqTXb
96.tolerable error 可容忍误差 +pR[U4$
97.the risk of under reliance 信赖不足风险 OY:
,D
98.the risk of over reliance 信赖过度风险 MC<PM6w
99.the risk of incorrect rejection 误拒风险 QV{}K
100. the risk of incorrect acceptance 误受风险 Wn(6,MDUN
101.working trial balance 试算平衡表 'R
c,Mq'
102.index and cross-referencing 索引和交叉索引 ~xD={9BL
103.cash receipt 现金收入 95YL]3V
104.cash disbursement 现金支出 )xbHCoU,
105.bank statement 银行对账单 TMig-y*[
106.bank reconciliation 银行存款余额调节表 eu(:`uu
107.balance sheet date 资产负债表日 ~C>?W[Y
108.net realizable value 可变现净值 c
)G3k/T5
109.storeroom 仓库 SzjkI+-$:
110.sale invoice 销售发票 8>0e*jC
111.price list 价目表 kg
'o&^/=
112.positive confirmation request 积极式询证函 Qk,I^1w?7
113.negative confirmation request 消极式询证函 Z/t+8;TMR,
114.purchase requisition 请购单 dYL"h.x
115.receiving report 验收报告 &Rvm>TC=
116.gross margin 毛利 13@|w1/Z
117.manufacturing overhead 制造费用 #wV8X`g
118.material requisition 领料单 3wC' r
119.inventory-taking 存货盘点 ;
mZW{j
120.bond certificate 债券 s;3= {e.
121.stock certificate 股票 7PtN?;rP
122.audit report 审计报告 B oC5E#;G
123.entity 被审计单位 @ Wd9I;hWv
124.addressee of the audit report 审计报告的收件人 CE/Xfh'44
125.unqualified opinion 无保留意见 \=6l9Lrj>h
126.qualified opinion 保留意见 DP3PYJ%+B
127.disclaimer of opinion 无法表示意见 MBqt&_?K
128.adverse opinion 否定意见 C!fMW+C@
*XT/KxLa7
A (1)ABC 作业基础成本计算 y#q?A,C@n
A (2)absorbed overhead 已吸收制造费用 prTw'~(B
A (3)absorption costing 吸收成本计算 U-R6xxPZ
A (4)account 账户,报表 RLLTw ?]$
A (5)accounting postulate 会计假设 T3k#VNH
A (6)accounting series release 会计公告文件 1+}{8D_F
A (7)accounting valuation 会计计价 m+lvl
A (8)account sale 承销清单 nv@8tdrc
A (9)accountability concept 经营责任概念 {=F/C,-
A (10)accountancy 会计职业 @Ub"5
Fl4
A (11)accountant 会计师 (=* cK-3
A (12)accounting 会计 B2C$N0R#
A (13)agency cost 代理成本 4:r!|PJn{G
A (14)accounting bases 会计基础 WJ4li@T7V
A (15)accounting manual 会计手册 .
r[Hu40p
A (16)accounting period 会计期间 .6`9H 1
A (17)accounting policies 会计方针 joiL{
A (18)accounting rate of return 会计报酬率 Mf&{7%
A (19)accounting reference date 会计参照日 I?ae\X@M
A (20)accounting reference period 会计参照期间 &NH$nY.r
A (21)accrual concept 应计概念 xwJH(_-
A (22)accrual expenses 应计费用 cp#JBHO
A (23)acid test ration 速动比率(酸性测试比率) h-)A?%Xt
A (24)acquisition 购置 ]!S)O|_D[
A (25)acquisition accounting 收购会计 SS<+fWXE
A (26)activity based accounting 作业基础成本计算 `Mh<S+/
A (27)adjusting events 调整事项 %<#$:Qb.
A (28)administrative expenses 行政管理费 ]$`
s}BN
A (29)advice note 发货通知 >t6'8g"T
A (30)amortization 摊销 xF :poi
A (31)analytical review 分析性检查 Rcm(Y7
A (32)annual equivalent cost 年度等量成本法 =-B3vd:LF
A (33)annual report and accounts 年度报告和报表
)Q pP1[
A (34)appraisal cost 检验成本 ZJJl944
A (35)appropriation account 盈余分配账户 VAB&&AL
A (36)articles of association 公司章程细则 N
#6A>
A (37)assets 资产 "x) pp
A (38)assets cover 资产保障 yK2*~T,6@
A (39)asset value per share 每股资产价值 K5c7>I%k
A (40)associated company 联营公司 "1j\ZCXK_Z
A (41)attainable standard 可达标准 Up2\X#6
<)*g7
A (42)attributable profit 可归属利润 E0?\DvA
A (43)audit 审计 uB)6\fkTB
A (44)audit report 审计报告 ?jM7C}
A (45)auditing standards 审计准则 bz,cfc
;?$
A (46)authorized share capital 额定股本 2b&;Y /z
A (47)available hours 可用小时 {XUfxNDf
A (48)avoidable costs 可避免成本 0 VgnN
B (49)back-to-back loan 易币贷款 SJuf`
B (50)backflush accounting 倒退成本计算 !A<XqzV]
B (51)bad debts 坏帐 8GAQVe^$-
B (52)bad debts ratio 坏帐比率 |&pz,"(
B (53)bank charges 银行手续费 \?ws0Ax
B (54)bank overdraft 银行透支 mUY:S
|
B (55)bank reconciliation 银行存款调节表 zSM7x
B (56)bank statement 银行对账单 %a6]gsiv2<
B (57)bankruptcy 破产 0FR%<u
B (58)basis of apportionment 分摊基础 e~~k}2
~
B (59)batch 批量 s&_O2(l
B (60)batch costing 分批成本计算 T_B.p*\BM
B (61)beta factor B(市场)风险因素 >wm$,%zk
B (62)bill 账单 bb_jD^
B (63)bill of exchange 汇票 PY:#F|uHS`
B (64)bill of landing 提单 =}o>_+"
B (65)bill of materials 用料预计单 XGl13@=O
B (66)bill payable 应付票据 - 5Wt9
B (67)bill receivable 应收票据 :/[ZgreN6
B (68)bin card 存货记录卡 <`p'6n79
B (69)bonus 红利 p$G3r0@
B (70)book-keeping 薄记 s6hWq&C
B (71)Boston classification 波士顿分类 `1v!sSR0R
B (72)breakeven chart 保本图 [(UqPd$
B (73)breakeven point 保本点 8BH)jna`Qo
B (74)breaking-down time 复位时间 MifgRUe
B (75)budget 预算 ik NFW*p
B (76)budget center 预算中心 a7d-
B (77)budget cost allowance 预算成本折让 `Qk
R
B (78)budget manual 预算手册 )Ua2x@j'C@
B (79)budget period 预算期间 |.8=gS5
B (80)budgetary control 预算控制 !3v"7l{LF
B (81)budgeted capacity 预算生产能力 OQ*. ho
B (82)burden 制造费用 10a*7 L
B (83)business center 经营中心 2EcYO$R!
B (84)business entity 营业个体 {:8[Mdf
B (85)business unit 经营单位 Q&'Nr3H#tZ
B (86)buy-out management 管理性购买产权 $^aXVy5p
B (87)by-product 副产品 rBPxGBd4
C (88)called-up share capital 催缴股本 M!DoR6
C (89)capacity 生产能力 D
onf9]&U
C (90)capacity ratios 生产能力比率 s;f u
C (91)capital 资本 #zD+DBTAu
C (92)capital assets pricing model资本资产计价模式 Cx'=2Y 7
C (93)capital commitment 承诺资本 L
VtQ^ 5>8
C (94)capital employed 已运用的资本 Sf:lN4
C (95)capital expenditure 资本支出 _1%^ibn
C (96)capital expenditureauthorization 资本支出核准 rAdcMFW
C (97)capital expenditure control 资本支出控制 K'/x9.'%
C (98)capital expenditure proposal资本支出申请 `IQC\DSl/
C (99)capital funding planning 资本基金筹集计划 m Dq,,
C (100)capital gain 资本收益 `7n,(
C (101)capital investment appraisal资本投资评估 >c>ar>4xF
C (102)capital maintenance 资本保全 M8Lj*JN
C (103)capital resource planning 资本资源计划 L%s""nP
C (104)capital surplus 资本盈余 ne*aC_)bT
C (105)capital turnover 资本周转率 S60`'!
y
C (106)card 记录卡 [B<{3*R_
C (107)cash 现金 bxHk0w
C (108)cash account 现金账户 l7um9@[4
C (109)cash book 现金账薄 '
Em($A(
C (110)cash cow 金牛产品 },ZL8l
{
C (111)cash flow 现金流量 =#fvdj
C (112)cash discounted 现金贴现 MT g Eq
C (113)cash flow budget 现金流量预算 %LW~oI.
C (114)cash flow statement 现金流量表 b#^D8_9h
C (115)cash ledger 现金分类账 ]qRz!D%@^
C (116)cash limit 现金限额 &bx,6dX
C (117)CCA 现时成本会计 HWZ*Htr
C (118)center 中心 u8=|{)yL
C (119)changeover time 变更时间 h*%1Jkxu
C (120)chartered entity 特许经济个体 2yc\A3ft#
C (121)cheque 支票 Nh-*Gt?
C (122)cheque register 支票登记薄 O$^YUHD
C (123)coin analysis 零钱分类 [_Z3v,vt,
C (124)classification 分类 iw12x:
C (125)clock card 工时卡 J}nE,U2
C (126)code 代码 C$b$)uI;
C (127)commitment accounting 承诺确认会计 nkSYW]aQ1g
C (128)common cost 共同成本 K.dgQ-vn
C (129)company limited byguarantee 有限担保责任公司 q;InFV3rv
C (130)company limited shares 股份有限公司 `$fwLC3j
C (131)competitive position 竞争能力状况 W,}HQ
C (132)concept 概念 PGOi#x
C (133)conglomerate 跨行业企业 Kisd.~u8j
C (134)consistency concept 一致性概念 NUX0
=(k
C (135)consolidated accounts 合并报表 w`UB_h#Bl
C (136)consolidation accounting 合并会计 ?6; +.h\
C (137)consortium 财团 ]b-Z;Nce
C (138)contingency plan 应急计划 a)`b;]+9
C (139)contingent liabilities 或有负债 F]q pDv
C (140)continuous operation 连续生产 ix=HLF-0zC
C (141)contra 抵消 dl6d!Nz*
C (142)contract cost 合同成本 hmHm;
l
C (143)contract costing 合同成本计算 HUfH/x3zj]
C (144)contribution 贡献毛益 CZS{^6Ye
C (145)contribution centre 贡献中心 l+*^P'0u
C (146)contribution chart 贡献图 Z1wN+Y.CA
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 "nf.kj:>
C (148)contribution to salesration 贡献毛益对销售比率 <9@I50;
C (149)control 控制 "Rf8#\Y/<
C (150)control account 控制帐户 /0uZ(F|>I
C (151)control limits 控制限度 7xb z)FI
C (152)controllability concept 可控制概念 .|NF8Fj
C (153)controllable cost 可控制成本 :CNHN2 J
C (154)conversion cost 加工成本 NU-({dGK}
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 hCQzD2
C (156)corporate appraisal 公司评估 "~jt0pp
C (157)corporate planning 公司计划 k+f!)7_
C (158)corporate social reporting 公司社会报告 L6fc_Mo.EE
C (159)corporation 股份公司 loZJV M
C (160)cost 成本 kQxY"HD
C (161)cost account 成本帐户 *Sm$FMWQ
C (162)cost accounting 成本会计 R
f+ogLa=
C (163)cost accounting manual 成本手册 /8VM.fr$
C (164)cost accounts calendar 成本报表的日历时间 z)='MKrEt-
C (165)cost adjustment 成本调整
U+3,(O
C (166)cost allocation 成本分配 D0Oh,Fe#M\
C (167)cost apportionment 成本分摊 BSY2\AL p
C (168)cost attribution 成本归属 RX P 0
4
C (169)cost audit 成本审计 A% 9TS/-p
C (170)cost behaviour 成本性态 j{?,nJdQ
C (171)cost benefit analysis 成本效益分析 p6$ QTx
C (172)cost center 成本中心 yQ?N*'}$
C (173)cost driver 成本动因