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注会《审计》英语常用词汇 AUNQA
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1.audit 审计 I_%a{$Gjl
2.attestation 鉴证 &jczO-R^
3.credibility 可信赖程度 0=q;@OIf
4.audit of financial statements 财务报表审计 d&u]WVU
5.agreed-upon procedures 执行商定程序 ] GTAq
6.high levels of assurance 高水平保证 E)7F\ w
7.compilation 编制 ;VNMD 6H
8.reliability 可靠性 Ns0cgCrhX
9.relevance 相关性 GbA.UM~
10.professional skepticism 职业谨慎 oY|,GvCnK
11.objectivity 客观性 P=+nB*hG
12. professional competence 专业胜任能力 \uq/x^?yo
13.Senior/CPA-in-charge 项目经理 _uKZ Ml
14.audit engagement letter 业务约定书 wTGbd
15.recurring audit 连续审计 +sx 8t
16.the client 委托人 )a3J9a;ZS0
17.change CPA 更换注册会计师 qc!MG_{Y
18.the existing CPA 现任注册会计师 k`9)=&zX+
19.the successor CPA 后任注册会计师 =w5O&(
20.the preceding CPA前任注册会计师 bY2 C]r(n
21.issue the audit report 出具审计报告 bb`':3%
22.expert 专家 jhX[fT1m
23.the board of directors 董事会 sf| ke9-3
24.knowledge of the entity‘ s business 了解被审计单位情况 6uKMCQ=h
25.assess material misstatement risks评估重大错报风险 1>Dl\czn
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,i6RE
27.a general knowledge of —— 初步了解―――的情况 M- 2Tz[
28.a more knowledge of—— 进一步了解的情况 EVUq--)~
29.the prior year‘s working papers 以前年度工作底稿 {
"xln/
30.minutes of meeting 会议纪要 #D9e$E(J^
31.business risks 经营风险 ;k86"W
32.appropriateness 适当性 aJe^Tp(
33.accounting estimate 会计估计 h:)Ci!D;
34.management representations 管理层声明 kR@Yl Yo
35.going concern assumption 持续经营假设 X _G| hx
36.audit plan 审计计划 sv(f;ib
37.significant audit areas 重点审计领域 1s*.A6EP"
38.error 错误 9lj!C
'
39.fraud舞弊 eo!zW
40.modified or additional procedures 修改或追加审计程序 TLf9>=
OVh
41.misappropriation of assets 侵占资产 7HJS.047
42.transactions without substance 虚假交易 <uk1?Qg
43.unusual pressures 异常压力 {(#%N5
%
44.the suspected noncompliance 涉嫌存在违法行为 ^*= 85iyo
45.materialiy 重要性 (j"(
46.exceed the materiality level 超过重要性水平 gx:;&4AD
47.approach the materiality level 接近重要性水平 <{:
48.an acceptably low level 可接受水平 e{9jn>\,a
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 qr50E[
50.misstatements or omissions 错报或漏报 9
ASb>A2~
51.aggregate 总计 ph|ZG6:
52.subsequent events 期后事项 omf Rs
53.adjust the financial statements 调整财务报表 $W42vjr4
54.perform additional audit procedures 实施追加的审计程序 dj&}Gedy
55.audit risk 审计风险 ";w}3+R
56.detection risk 检查风险 lE
;jCN
57.inappropriate audit opinion 不适当的审计意见 L]
hXp
t
58.material misstatement 重大的错报 5Wj;
[2
)
59.tolerable misstatement 可容忍错报 b2^AP\: k
60.the acceptable level of detection risk 可接受的检查风险 ExXM:1 e26
61.assessed level of material misstatement risk 重大错报风险的评估水平 w_4]xgS:
62.simall business 小规模企业 m&oi8 P-6
63.accounting system 会计系统 F'?I-jtI
64.test of control 控制测试 @C-dG7U.P
65.walk-through test 穿行测试 &&<9p;E
66.communication 沟通 QIn/,Yd
67.flow chart 流程图 "$5\,
68.reperformance of internal control 重新执行 x2#qg>`l
69.audit evidence 审计证据 a>B[5I5
70.substantive procedures 实质性程序 5[9bWB{
71.assertions 认定 &~f3 psA
72.esistence 存在 B
)h>8 {
73.occurrence 发生 Zz |MIGHm
74.completeness 完整性 k)FmDX
75.rights and obligations 权利和义务 \hP=-J [~C
76.valuation and allocation 计价和分摊 t.hm9}UQ
77.cutoff 截止 rt +..t\
78.accuracy 准确性 Qc{RaMwD
79.classification 分类 cM &'[CI
80.inspection 检查 L1)@z8]
81.supervision of counting 监盘 <;t)6:N\
82.observation 观察 Ei@M$Fd
83.confirmation 函证 z&$/EP-
84.computation 计算 VnJMmMM
85.analytical procedures 分析程序 ]y)Q!J )Q
86.vouch 核对 pY^9l3y^
87.trace 追查 iY/KSX^~O
88.audit sampling 审计抽样 bT!($?GNdg
89.error 误差 qJT0Y/l:(
90.expected error 预期误差 `Xcirfp
91.population 总体 =OV2 uq
92.sampling risk 抽样风险 Zq ot{s
93.non- sampling risk 非抽样风险 4R ) |->"
94.sampling unit 抽样单位 w3D]~&]
95.statistical sampling 统计抽样 3rf#Q}"
96.tolerable error 可容忍误差 TQ1WVq
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97.the risk of under reliance 信赖不足风险 bYh9sO/l
98.the risk of over reliance 信赖过度风险 xwzT#DXGJ
99.the risk of incorrect rejection 误拒风险 s3lwu :4f
100. the risk of incorrect acceptance 误受风险 3@O0^v-
101.working trial balance 试算平衡表 [~k]{[NJ
102.index and cross-referencing 索引和交叉索引 dyFKxn`,
103.cash receipt 现金收入 a~^Srj!}x
104.cash disbursement 现金支出 $
A-b vL
105.bank statement 银行对账单
8R69q:
106.bank reconciliation 银行存款余额调节表 /k"hH\Pp
107.balance sheet date 资产负债表日 '3kcD7
108.net realizable value 可变现净值 m<3v)R[>
109.storeroom 仓库 GZ0aOpUWVq
110.sale invoice 销售发票 ?9u4a_x
111.price list 价目表 =!-5+I#e
112.positive confirmation request 积极式询证函 ~j,TVY
113.negative confirmation request 消极式询证函 ]~a_d)
114.purchase requisition 请购单 %XXkVK`
115.receiving report 验收报告 DQ=N1pft2v
116.gross margin 毛利 abY0)t
117.manufacturing overhead 制造费用 Gbd?%{Xc-
118.material requisition 领料单 ":d*dl
119.inventory-taking 存货盘点 _Nu`)m
120.bond certificate 债券 ,bSVVT-b
121.stock certificate 股票 liNON
122.audit report 审计报告 Wm6dQQ;Bj
123.entity 被审计单位 qCJ=Z
124.addressee of the audit report 审计报告的收件人 qZG-Lh
125.unqualified opinion 无保留意见 $M]%vG
126.qualified opinion 保留意见 ^[M~K5Y
127.disclaimer of opinion 无法表示意见 r2G*!qK*1
128.adverse opinion 否定意见 Xn7[n
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A (1)ABC 作业基础成本计算 GMF
c K=
A (2)absorbed overhead 已吸收制造费用 iAz UaF
A (3)absorption costing 吸收成本计算 B {i&~k
A (4)account 账户,报表 )Ul&1UYA
A (5)accounting postulate 会计假设 REx[`x,GUh
A (6)accounting series release 会计公告文件 |qL;Nu,d
A (7)accounting valuation 会计计价 :2q
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A (8)account sale 承销清单 -"Gl
4)
A (9)accountability concept 经营责任概念 !5;t#4=
A (10)accountancy 会计职业 tvWH04T
A (11)accountant 会计师
gv` h-b
A (12)accounting 会计 S.fXHtSx
A (13)agency cost 代理成本 c57b f
A (14)accounting bases 会计基础 lgG8!Ja
A (15)accounting manual 会计手册 w?ai,Pw
A (16)accounting period 会计期间 >1XL;)IL>
A (17)accounting policies 会计方针 l Z~+u
A (18)accounting rate of return 会计报酬率 px&=((Z7>
A (19)accounting reference date 会计参照日 ucFw,sB1
A (20)accounting reference period 会计参照期间 m0iV m|
A (21)accrual concept 应计概念 ^X;JT=r
A (22)accrual expenses 应计费用 anZIB
A (23)acid test ration 速动比率(酸性测试比率) dt.-
C_MO
A (24)acquisition 购置 QBj Y&(vY
A (25)acquisition accounting 收购会计 ty;o&w$
A (26)activity based accounting 作业基础成本计算 &@'V\5G
A (27)adjusting events 调整事项 &kq7gCd
A (28)administrative expenses 行政管理费 anitqy#E
A (29)advice note 发货通知 I;iR(Hf)?q
A (30)amortization 摊销 VEo^ :o)r
A (31)analytical review 分析性检查 Ard
J."
A (32)annual equivalent cost 年度等量成本法 5k`e^ARf
A (33)annual report and accounts 年度报告和报表 \R;K>c7=
A (34)appraisal cost 检验成本 T.euoFU{Z
A (35)appropriation account 盈余分配账户 s{% fi*
A (36)articles of association 公司章程细则 wL|7mMM,
A (37)assets 资产 Y=WR6!{
A (38)assets cover 资产保障 6Wu*.53
A (39)asset value per share 每股资产价值 $p
Br
&,
A (40)associated company 联营公司
I_L;T
A (41)attainable standard 可达标准 K#U{<pUP
=[8d@d\
A (42)attributable profit 可归属利润 1'OD3~[R
A (43)audit 审计 h&'J+b
A (44)audit report 审计报告 Dpp@*xX>
A (45)auditing standards 审计准则 W.GN0(uG
A (46)authorized share capital 额定股本 =tP$re";o
A (47)available hours 可用小时 Bzm.X=U:
A (48)avoidable costs 可避免成本 k%a?SU<
f
B (49)back-to-back loan 易币贷款 $AC
e\R/%
B (50)backflush accounting 倒退成本计算 {N@Y<=+:
B (51)bad debts 坏帐 6g5]=Q@U:
B (52)bad debts ratio 坏帐比率 <e^6.!;W
B (53)bank charges 银行手续费 \Em-.%c
B (54)bank overdraft 银行透支 {
C, #rj
B (55)bank reconciliation 银行存款调节表 IM|Se4;x
B (56)bank statement 银行对账单 A9.;>8!u
B (57)bankruptcy 破产 E-[:.
&
B (58)basis of apportionment 分摊基础 \Qb>:
B (59)batch 批量 qFGB'mIrFz
B (60)batch costing 分批成本计算 %`N&t
i
B (61)beta factor B(市场)风险因素 vzQyE0T/
B (62)bill 账单 FL~9< /
B (63)bill of exchange 汇票 >R) F}
B (64)bill of landing 提单
K-ju ,4A
B (65)bill of materials 用料预计单 AzW%+ LUD
B (66)bill payable 应付票据 {K
6Kx36
B (67)bill receivable 应收票据 k.h^ $f
B (68)bin card 存货记录卡 ^w ]1qjGw
B (69)bonus 红利 aq$62>[
B (70)book-keeping 薄记 2@O
BeR
B (71)Boston classification 波士顿分类 jm~mhAE#
B (72)breakeven chart 保本图 )SC`6(GW
B (73)breakeven point 保本点 TosPk(o
(
B (74)breaking-down time 复位时间 G-Zr
M
B (75)budget 预算 |'!7F9GP
B (76)budget center 预算中心 <m:4g
,6
B (77)budget cost allowance 预算成本折让 e*6U |+kJ
B (78)budget manual 预算手册 1XC*|
B (79)budget period 预算期间 V&$ J;
B (80)budgetary control 预算控制 8p3ZF@c~t
B (81)budgeted capacity 预算生产能力 o7hH9iY
B (82)burden 制造费用 0fZ:")&4,
B (83)business center 经营中心 6Eij>{v
B (84)business entity 营业个体 yDDghW'\WU
B (85)business unit 经营单位 z1)$
B (86)buy-out management 管理性购买产权 4/ 0/#G#j
B (87)by-product 副产品 !e9N3Ga
C (88)called-up share capital 催缴股本 n^3NA|A
C (89)capacity 生产能力 nDwq!LEx%5
C (90)capacity ratios 生产能力比率 DHSU?o#jY
C (91)capital 资本 A;b=E[iv
C (92)capital assets pricing model资本资产计价模式 (0Zrfu^
C (93)capital commitment 承诺资本 [ ((h<e
C (94)capital employed 已运用的资本 vEX|Q\b6'
C (95)capital expenditure 资本支出 1
yxZ
C (96)capital expenditureauthorization 资本支出核准 :4Id7Ce
C (97)capital expenditure control 资本支出控制 e@6RC bj
C (98)capital expenditure proposal资本支出申请 7/[TE
C (99)capital funding planning 资本基金筹集计划 ktkn2Twa/
C (100)capital gain 资本收益 [w+yQ7P
C (101)capital investment appraisal资本投资评估 9
kTD}" %2
C (102)capital maintenance 资本保全 Ki&WS<,0Z
C (103)capital resource planning 资本资源计划 f]{1ZU%4
C (104)capital surplus 资本盈余 cWX"e6
C (105)capital turnover 资本周转率 #r78Ym'aI
C (106)card 记录卡 58a)&s[+
C (107)cash 现金 mdmZ1:PBM
C (108)cash account 现金账户 rQ9?N^&!%
C (109)cash book 现金账薄 (xjoRbU*
C (110)cash cow 金牛产品 wliGds
C (111)cash flow 现金流量 @+QYWh'
C (112)cash discounted 现金贴现 w%%6[<3%
C (113)cash flow budget 现金流量预算 .YnP%X=
C (114)cash flow statement 现金流量表 tU-#pB>H
C (115)cash ledger 现金分类账 F}VS)
C (116)cash limit 现金限额 ^59YfC<f
C (117)CCA 现时成本会计 t1*BWY
C (118)center 中心 Xs.$2
C (119)changeover time 变更时间 &Sa_%:*D(
C (120)chartered entity 特许经济个体 *Xf[b)FR
C (121)cheque 支票 %M4XbSN|
C (122)cheque register 支票登记薄 qcpG}o+&D
C (123)coin analysis 零钱分类 5yO#N2jY\
C (124)classification 分类 =0jmm(:Jh
C (125)clock card 工时卡 u(TgWp5WF
C (126)code 代码 cP$wI;P
C (127)commitment accounting 承诺确认会计 Q0[CH~
C (128)common cost 共同成本 8\W3FvQ
C (129)company limited byguarantee 有限担保责任公司 2<\yky
C (130)company limited shares 股份有限公司 \]~kyy
C (131)competitive position 竞争能力状况 3.GdKP.%
C (132)concept 概念 tDuUAI
54
C (133)conglomerate 跨行业企业 6@,'m
C (134)consistency concept 一致性概念 TV[6+i*#
C (135)consolidated accounts 合并报表 JaB tX'
C (136)consolidation accounting 合并会计 hr$VVbOho
C (137)consortium 财团 /S2p ``E+
C (138)contingency plan 应急计划 ^bY^x+
d
C (139)contingent liabilities 或有负债 7#~m:K@
C (140)continuous operation 连续生产 4P-'(4I)
C (141)contra 抵消 q:D0$YY0
C (142)contract cost 合同成本 ozxK?AMgG
C (143)contract costing 合同成本计算 pRDON)$
C (144)contribution 贡献毛益 lN=
m$ J
C (145)contribution centre 贡献中心 p8}5x 2F
C (146)contribution chart 贡献图 jmA{rD W
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 oto
wvm
C (148)contribution to salesration 贡献毛益对销售比率 MU^xu&MB
C (149)control 控制 ,*O{jc`(
C (150)control account 控制帐户 hBY h90]
C (151)control limits 控制限度 sWpRX2{5,
C (152)controllability concept 可控制概念 PL$(/Z
C (153)controllable cost 可控制成本 :n%sU*'T
C (154)conversion cost 加工成本 qkR,<"C|`
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 VE S4x%r=
C (156)corporate appraisal 公司评估 H(*=9
C (157)corporate planning 公司计划 fSQ3 :o
C (158)corporate social reporting 公司社会报告 $M8>SLd
C (159)corporation 股份公司 =+sIX3
C (160)cost 成本 k
0Vo
C (161)cost account 成本帐户 :Jsz"vCg&s
C (162)cost accounting 成本会计 f>, Qh
l
C (163)cost accounting manual 成本手册 OrKT~JQVC&
C (164)cost accounts calendar 成本报表的日历时间 v2uS6
C (165)cost adjustment 成本调整 +ke42Jwt
C (166)cost allocation 成本分配 a?Qcf;o
C (167)cost apportionment 成本分摊 `sp'Cl!
C (168)cost attribution 成本归属 (qc!-Isd~[
C (169)cost audit 成本审计 ePcI^}{
C (170)cost behaviour 成本性态 %imBGh
C (171)cost benefit analysis 成本效益分析 ;?L[]Ezzt
C (172)cost center 成本中心 dxhjPS~^Q
C (173)cost driver 成本动因