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注会《审计》英语常用词汇 Dt1jW
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1.audit 审计 8
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2.attestation 鉴证 2Khv>#l
3.credibility 可信赖程度 QZ8IV>
4.audit of financial statements 财务报表审计 +w~oH =
5.agreed-upon procedures 执行商定程序 y
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6.high levels of assurance 高水平保证 HVAYPerH
7.compilation 编制 G+m }MOQP7
8.reliability 可靠性 Pzem{y7Ir
9.relevance 相关性 ;F Eqe49
10.professional skepticism 职业谨慎 `GLx#=Q
11.objectivity 客观性 eJX#@`K
12. professional competence 专业胜任能力 .]K%G\*`:
13.Senior/CPA-in-charge 项目经理 3(UVg!t
14.audit engagement letter 业务约定书 1
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15.recurring audit 连续审计 *NQ/UXE
16.the client 委托人 jiC>d@~y
17.change CPA 更换注册会计师 [-x7_=E#
18.the existing CPA 现任注册会计师 47B&s
19.the successor CPA 后任注册会计师 #LNED)Vg
20.the preceding CPA前任注册会计师 7[wPn`v2
21.issue the audit report 出具审计报告 "w
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22.expert 专家 I`#JwMU;m
23.the board of directors 董事会 o !7va"
24.knowledge of the entity‘ s business 了解被审计单位情况 Ea=P2:3*
25.assess material misstatement risks评估重大错报风险 6MI8zRX
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 Bbp|!+KP{(
27.a general knowledge of —— 初步了解―――的情况 ##ANrG l
28.a more knowledge of—— 进一步了解的情况 }PpUAt~g
29.the prior year‘s working papers 以前年度工作底稿 6H|S;K+
30.minutes of meeting 会议纪要 !_(Tqyg&
31.business risks 经营风险 T]$U""
32.appropriateness 适当性 Vw"\{`
33.accounting estimate 会计估计 ?@8[e9lLD
34.management representations 管理层声明 b`_
Q8 J
35.going concern assumption 持续经营假设 y+q5UC|
36.audit plan 审计计划 XX~,>Q}H=
37.significant audit areas 重点审计领域 ?X;RLpEc|A
38.error 错误 B/C,.?Or
39.fraud舞弊 D)Dr__x
40.modified or additional procedures 修改或追加审计程序 !!y a
41.misappropriation of assets 侵占资产 ~)'k 9?0
42.transactions without substance 虚假交易 Xm&L
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43.unusual pressures 异常压力 }~q5w{_n
44.the suspected noncompliance 涉嫌存在违法行为 BerwI
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45.materialiy 重要性 u= yOu^={
46.exceed the materiality level 超过重要性水平 .e5Mnd%$M
47.approach the materiality level 接近重要性水平 E} .^kc[(4
48.an acceptably low level 可接受水平 <-0]i_4sK
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 @ .KGfNu
50.misstatements or omissions 错报或漏报 -']56o_sQ/
51.aggregate 总计 PaN
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52.subsequent events 期后事项 K+iP6B
53.adjust the financial statements 调整财务报表 I2DpRMy
54.perform additional audit procedures 实施追加的审计程序 mBC+6(5V
55.audit risk 审计风险
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56.detection risk 检查风险 Dhv3jg;lq
57.inappropriate audit opinion 不适当的审计意见 Wez5N
58.material misstatement 重大的错报 'ig'cRD6N
59.tolerable misstatement 可容忍错报 :H[6Lg\*
60.the acceptable level of detection risk 可接受的检查风险 },[}$m%
61.assessed level of material misstatement risk 重大错报风险的评估水平 C.QO#b
62.simall business 小规模企业 /L#?zSt
63.accounting system 会计系统 @|)Z"m7
64.test of control 控制测试 ^W@5TkkBQq
65.walk-through test 穿行测试 P>6{&(
66.communication 沟通 A70d\i
67.flow chart 流程图 Qci]i)s$js
68.reperformance of internal control 重新执行 RT5T1K08I
69.audit evidence 审计证据 !%>7Dw(kt
70.substantive procedures 实质性程序 |Ds=)S"
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71.assertions 认定 Qei"'~1a
72.esistence 存在 lys#G:H]
73.occurrence 发生 )_NO4`ejs/
74.completeness 完整性 DeYV$W
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75.rights and obligations 权利和义务 ,=N.FS
76.valuation and allocation 计价和分摊 c:g'.'/*
77.cutoff 截止 u2[w#
78.accuracy 准确性 U%<Inb}ad
79.classification 分类 iyog`s c
80.inspection 检查 Xry47a
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81.supervision of counting 监盘 3BLq CZ
82.observation 观察 *9i{,I@
83.confirmation 函证 t0I{
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84.computation 计算 Lh<).<S
85.analytical procedures 分析程序 v.ui!|c
86.vouch 核对 v9UD%@tZ
87.trace 追查 D
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88.audit sampling 审计抽样 -!9G0h&i|
89.error 误差 [trwBZ^D~
90.expected error 预期误差 Tb-F]lg$
91.population 总体 {zFMmPid
92.sampling risk 抽样风险 bYPK h
93.non- sampling risk 非抽样风险 'P}0FktP`
94.sampling unit 抽样单位 >"<Wjr8W!$
95.statistical sampling 统计抽样 &t-kpA|EG
96.tolerable error 可容忍误差 <Ok3FE.K
97.the risk of under reliance 信赖不足风险 VD\=`r)nT
98.the risk of over reliance 信赖过度风险 [c06 N$:
99.the risk of incorrect rejection 误拒风险 4'Zp-k?5`
100. the risk of incorrect acceptance 误受风险 dq[xwRU1
101.working trial balance 试算平衡表 Hq 188<
102.index and cross-referencing 索引和交叉索引 I`p;F!s
103.cash receipt 现金收入 H7j0K ~U0
104.cash disbursement 现金支出 I!?}jo3
105.bank statement 银行对账单 2 Vrw
106.bank reconciliation 银行存款余额调节表 *WT`o>
107.balance sheet date 资产负债表日 /FJu)H..U
108.net realizable value 可变现净值 e 3TI|e_
109.storeroom 仓库 8&aq/4:q0
110.sale invoice 销售发票 E@3aI
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111.price list 价目表 O0y_Lm\
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 ?I@W:#>o
114.purchase requisition 请购单 WeiFmar
115.receiving report 验收报告 ?K\axf>F
116.gross margin 毛利 n.G!43@*N
117.manufacturing overhead 制造费用 @|%2f@h
118.material requisition 领料单 '08=yqy4N
119.inventory-taking 存货盘点 #
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120.bond certificate 债券 #YOA`m,'
121.stock certificate 股票 C7
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122.audit report 审计报告 &9)\wnOS
123.entity 被审计单位 |H+Wed|
124.addressee of the audit report 审计报告的收件人 LE>]8[f6S
125.unqualified opinion 无保留意见 !I
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126.qualified opinion 保留意见 H'hpEwG
127.disclaimer of opinion 无法表示意见 C 6AUNRpl
128.adverse opinion 否定意见 e@OX_t_
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A (1)ABC 作业基础成本计算 hfy_3} _
A (2)absorbed overhead 已吸收制造费用 d;}nh2*
A (3)absorption costing 吸收成本计算 >
"=>3
A (4)account 账户,报表 Oo%d]8W
A (5)accounting postulate 会计假设 N'`A?&2ru
A (6)accounting series release 会计公告文件 3;s\OW`
A (7)accounting valuation 会计计价 /RC7"QzL
A (8)account sale 承销清单 ,Vk3kmuvr]
A (9)accountability concept 经营责任概念 #?9;uy<j.q
A (10)accountancy 会计职业 v oj^pzZ
A (11)accountant 会计师 Tyf`j,=
A (12)accounting 会计 fsWTF<Y
A (13)agency cost 代理成本 'y3!fN=h
A (14)accounting bases 会计基础 v-_e)m^
A (15)accounting manual 会计手册 n#OB%@]<V
A (16)accounting period 会计期间 =rCIumqD-}
A (17)accounting policies 会计方针 e;}7G
A (18)accounting rate of return 会计报酬率 e&aWq@D
A (19)accounting reference date 会计参照日 ;x@~A^<el
A (20)accounting reference period 会计参照期间 s6^ >F/x
A (21)accrual concept 应计概念 ah+iZ}E%
A (22)accrual expenses 应计费用 C&rkvM8
A (23)acid test ration 速动比率(酸性测试比率) ?oHpFlj
A (24)acquisition 购置 RuV
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A (25)acquisition accounting 收购会计 ` v@m-j6
A (26)activity based accounting 作业基础成本计算 hNmJ!Uo
A (27)adjusting events 调整事项 (c
&mCJN
A (28)administrative expenses 行政管理费 tHwMX1 IG
A (29)advice note 发货通知 6MMOf\
A (30)amortization 摊销 I75DUJqy]
A (31)analytical review 分析性检查 -0x
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A (32)annual equivalent cost 年度等量成本法 (S\[Y9
A (33)annual report and accounts 年度报告和报表 l#Y,R 0
A (34)appraisal cost 检验成本 U/l&tmIVY
A (35)appropriation account 盈余分配账户 Q:k}Jl
A (36)articles of association 公司章程细则 FZslv"F
A (37)assets 资产 ;P%1j| 7
A (38)assets cover 资产保障 O*)Vhw'pK
A (39)asset value per share 每股资产价值 9H`XeQ.
A (40)associated company 联营公司 R3&Iu=g
A (41)attainable standard 可达标准 %.-4!vj
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A (42)attributable profit 可归属利润
* kDC liL
A (43)audit 审计 fN^8{w/O
A (44)audit report 审计报告 P%&0]FCx
A (45)auditing standards 审计准则 9c,'k#k
A (46)authorized share capital 额定股本 G[I"8iS,
A (47)available hours 可用小时 UJ7*j%XQz_
A (48)avoidable costs 可避免成本 ywm8N%]v
B (49)back-to-back loan 易币贷款 hVAn>_(
B (50)backflush accounting 倒退成本计算 =BAW[%1b
B (51)bad debts 坏帐 Z!zF\<r
B (52)bad debts ratio 坏帐比率 r8rgY42
B (53)bank charges 银行手续费 vJc- 6EO
B (54)bank overdraft 银行透支 >T
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B (55)bank reconciliation 银行存款调节表 ZWU)\}}_R
B (56)bank statement 银行对账单 1.{z3_S21:
B (57)bankruptcy 破产 O6a<`]F
B (58)basis of apportionment 分摊基础 O-GJ-
B (59)batch 批量 <~'"<HwtK
B (60)batch costing 分批成本计算 vB|
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B (61)beta factor B(市场)风险因素
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B (62)bill 账单 tla
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B (63)bill of exchange 汇票 sF?TmBQ*
B (64)bill of landing 提单 4n g]\ituS
B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据 +tIF
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B (67)bill receivable 应收票据 ujq=F
B (68)bin card 存货记录卡 FvXZ<(A{
B (69)bonus 红利 KNpl:g3{<Q
B (70)book-keeping 薄记 J0\Fhe0'
B (71)Boston classification 波士顿分类 z] PSpUd
B (72)breakeven chart 保本图 E}Z/*lX
B (73)breakeven point 保本点 (\hx` Yh=>
B (74)breaking-down time 复位时间 1;r|g)VM
B (75)budget 预算 5Y'qaIFR
B (76)budget center 预算中心 b vr^zH,C
B (77)budget cost allowance 预算成本折让 FR4QUk
B (78)budget manual 预算手册 Tx=-Bb~;
B (79)budget period 预算期间 ag#S6E^%S
B (80)budgetary control 预算控制 w?k>:,'[
B (81)budgeted capacity 预算生产能力 R_ ,U Mt
B (82)burden 制造费用 w/S%YW3*
B (83)business center 经营中心 A8fOQ
B (84)business entity 营业个体 tI TS1
B (85)business unit 经营单位 >WQMqQ^t@
B (86)buy-out management 管理性购买产权 )3Iz (Ql
B (87)by-product 副产品 [.'|_l
C (88)called-up share capital 催缴股本 )72+\C[*~r
C (89)capacity 生产能力 l7259Ro~
C (90)capacity ratios 生产能力比率 zH4D 8@[7O
C (91)capital 资本 ?U5{Wa85D
C (92)capital assets pricing model资本资产计价模式 RO VW s/
C (93)capital commitment 承诺资本 zRl3KjET
C (94)capital employed 已运用的资本 ~'iHo]9O
C (95)capital expenditure 资本支出 ~u
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C (96)capital expenditureauthorization 资本支出核准 YpZ+n*&+
C (97)capital expenditure control 资本支出控制 DV+xg3\(>1
C (98)capital expenditure proposal资本支出申请 ox>^>wR*
C (99)capital funding planning 资本基金筹集计划 #ASz;$P
C (100)capital gain 资本收益 o]` *M|
C (101)capital investment appraisal资本投资评估 YX7L?=;.@
C (102)capital maintenance 资本保全 '(VJ&UlS2
C (103)capital resource planning 资本资源计划 ] =xE
C (104)capital surplus 资本盈余 a 3b/e8c
C (105)capital turnover 资本周转率
$L>@Ed<
C (106)card 记录卡 /vde2.|
C (107)cash 现金 |`f$tj
C (108)cash account 现金账户 "XKy#[d2
C (109)cash book 现金账薄 YTX,cj#D^&
C (110)cash cow 金牛产品 *,)Md[
C (111)cash flow 现金流量 +p_CN*10H
C (112)cash discounted 现金贴现 =wHVsdNCN
C (113)cash flow budget 现金流量预算 axRV:w;E<
C (114)cash flow statement 现金流量表 yAs>{6%-
C (115)cash ledger 现金分类账 YTpSHpf@
C (116)cash limit 现金限额 trA4R/
&
C (117)CCA 现时成本会计 Xy&A~F
C (118)center 中心 }bpQq6ZF
C (119)changeover time 变更时间 wj<6kG
C (120)chartered entity 特许经济个体 WZejp}x
C (121)cheque 支票 Gg3,:A_ w
C (122)cheque register 支票登记薄 n Fg~< $d
C (123)coin analysis 零钱分类 >~sI8czR*
C (124)classification 分类 p8H'{f\G
C (125)clock card 工时卡 H8^(GUhyp
C (126)code 代码 kr5">"7
C (127)commitment accounting 承诺确认会计 S8w _ii3zd
C (128)common cost 共同成本 5 +YH.4R
C (129)company limited byguarantee 有限担保责任公司 ;Ax
}KN7
C (130)company limited shares 股份有限公司 '!cCMTj
C (131)competitive position 竞争能力状况 2dcV"lY
C (132)concept 概念 "f2$w
C (133)conglomerate 跨行业企业 | '8Nh
C (134)consistency concept 一致性概念 '8.r-`l(
C (135)consolidated accounts 合并报表 Yty/3T3)e
C (136)consolidation accounting 合并会计 n;Q7X>-f8`
C (137)consortium 财团 #u(^0'
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C (138)contingency plan 应急计划 |`,2ri*5A
C (139)contingent liabilities 或有负债 kT66;Y[
C (140)continuous operation 连续生产 V-2
(?auZd
C (141)contra 抵消 Bz-c$me1
C (142)contract cost 合同成本 ,~$p,ALwN7
C (143)contract costing 合同成本计算 f:,DWw`B
C (144)contribution 贡献毛益 [{,T.;'<j
C (145)contribution centre 贡献中心 4Zddw0|2
C (146)contribution chart 贡献图 82qoGSD.
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 n)e
6>R;
C (148)contribution to salesration 贡献毛益对销售比率 Y%aCMP9j~9
C (149)control 控制 =sU<S,a*
C (150)control account 控制帐户 oUr66a/[U
C (151)control limits 控制限度 AW'0,b`v
C (152)controllability concept 可控制概念 ]BZA:dd.G
C (153)controllable cost 可控制成本 .x.]`b(
C (154)conversion cost 加工成本 xY8$I6
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 r:'.nhe
C (156)corporate appraisal 公司评估 ,vawzq[oSy
C (157)corporate planning 公司计划 !cLo>,4
C (158)corporate social reporting 公司社会报告 9Cp-qA%t
C (159)corporation 股份公司 *3FKt&v 0
C (160)cost 成本 vjCu4+w($Z
C (161)cost account 成本帐户 <C iSK!
C (162)cost accounting 成本会计 SrJGTuXg
C (163)cost accounting manual 成本手册 cN6
X#D
C (164)cost accounts calendar 成本报表的日历时间 uc\Kg
1{
C (165)cost adjustment 成本调整 KYhw OGN
C (166)cost allocation 成本分配 {.|CdqwY
C (167)cost apportionment 成本分摊 glxsa8
C (168)cost attribution 成本归属 JPUW6e07o
C (169)cost audit 成本审计 ^j7Vt2-
C (170)cost behaviour 成本性态 ({)+3]x
C (171)cost benefit analysis 成本效益分析 9uO 2Mm
C (172)cost center 成本中心 |O+H[;TB6
C (173)cost driver 成本动因