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注会《审计》英语常用词汇 BI/&dKM
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1.audit 审计 632bN=>
2.attestation 鉴证 Zb_apjg[4
3.credibility 可信赖程度 <+v{GF#R
4.audit of financial statements 财务报表审计 B{MaMf)
5.agreed-upon procedures 执行商定程序 `VT>M@i/
6.high levels of assurance 高水平保证 [syj#
7.compilation 编制 Fky?\ec
8.reliability 可靠性 tg\|?
9.relevance 相关性 )d`mvZBn1
10.professional skepticism 职业谨慎 !<<AzLVL
11.objectivity 客观性 4w93}t.z
12. professional competence 专业胜任能力 28I^$> [
13.Senior/CPA-in-charge 项目经理 mJ5H=&Z
14.audit engagement letter 业务约定书 *if`/N-q(m
15.recurring audit 连续审计 :TalW~r|
16.the client 委托人 wTc)S6%7
17.change CPA 更换注册会计师 ny
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18.the existing CPA 现任注册会计师 vScjq5"p
19.the successor CPA 后任注册会计师 B&0;4
20.the preceding CPA前任注册会计师 B^v8,;jZT
21.issue the audit report 出具审计报告 (xpn`NA
22.expert 专家 vFv3'b$;G
23.the board of directors 董事会 =9wy/c$
24.knowledge of the entity‘ s business 了解被审计单位情况 vXE0%QE'Q
25.assess material misstatement risks评估重大错报风险 iE].&>w
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 cU.9}-)
27.a general knowledge of —— 初步了解―――的情况 "i^
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28.a more knowledge of—— 进一步了解的情况 Fc 6iQ
29.the prior year‘s working papers 以前年度工作底稿 12UD19!
30.minutes of meeting 会议纪要 ?C-Tow
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31.business risks 经营风险 :-T*gqj|
32.appropriateness 适当性 =r2]uW9
33.accounting estimate 会计估计 jgv`>o%<W
34.management representations 管理层声明 9=`W p6Gmn
35.going concern assumption 持续经营假设 0#_'o ,
36.audit plan 审计计划 fmX!6Kv
37.significant audit areas 重点审计领域 b KtD"JG\
38.error 错误 W?woNt'n
39.fraud舞弊 ~f\G68c
40.modified or additional procedures 修改或追加审计程序 a_~=#]a
41.misappropriation of assets 侵占资产 pCi#9=?N
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 };L ^w:
44.the suspected noncompliance 涉嫌存在违法行为 Q\ppfc{,
45.materialiy 重要性 qet>1<
46.exceed the materiality level 超过重要性水平 V!_71x\-Q
47.approach the materiality level 接近重要性水平 =c.5874A`
48.an acceptably low level 可接受水平 Fh$slow4!
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 zi9[)YqxPH
50.misstatements or omissions 错报或漏报 &ANP`=
51.aggregate 总计 j=RRfFg)
52.subsequent events 期后事项 $;N* c H~
53.adjust the financial statements 调整财务报表 ^TY;Zp
54.perform additional audit procedures 实施追加的审计程序 r!1D*v5&:
55.audit risk 审计风险
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56.detection risk 检查风险 hj%ye~|~
57.inappropriate audit opinion 不适当的审计意见 Pz*_)N}j >
58.material misstatement 重大的错报 s$ENFp7P
59.tolerable misstatement 可容忍错报 !>,m&O-x
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 bNs4 5hDP
62.simall business 小规模企业 <7SpEVQ
63.accounting system 会计系统 soA|wk\A
64.test of control 控制测试 t]jFo
65.walk-through test 穿行测试 OJ|r6
66.communication 沟通 x+8_4>,>Y7
67.flow chart 流程图 %
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68.reperformance of internal control 重新执行 K.<.cJE
69.audit evidence 审计证据 \MC-4Yz
70.substantive procedures 实质性程序 }/tf>?c
71.assertions 认定 y;wx?1)
72.esistence 存在 W&*f#E
73.occurrence 发生 `*", <
74.completeness 完整性 RqEH|EUZ
75.rights and obligations 权利和义务 v\16RD
76.valuation and allocation 计价和分摊 %,S
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77.cutoff 截止 Unj.f>U
78.accuracy 准确性 c\B|KhDk
79.classification 分类 &,A64y
80.inspection 检查 N{
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81.supervision of counting 监盘 gb
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82.observation 观察 ;c~cet4
83.confirmation 函证 |(5W86C,ju
84.computation 计算 *n"/a{6>
85.analytical procedures 分析程序 ?0?
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86.vouch 核对 `>0MNmu
87.trace 追查 fkf1m:Ck
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88.audit sampling 审计抽样 t@u7RL*n:<
89.error 误差 Dd;Nz
90.expected error 预期误差 eSWLrryY
91.population 总体 VE+IKj!VG0
92.sampling risk 抽样风险 &j(+ /
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93.non- sampling risk 非抽样风险 Ox#\M0Wn$3
94.sampling unit 抽样单位 H
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95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 rSXh;\MfB4
97.the risk of under reliance 信赖不足风险 I}Nd$P)>
98.the risk of over reliance 信赖过度风险 S*j6Ow
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99.the risk of incorrect rejection 误拒风险 :RoBl3X=
100. the risk of incorrect acceptance 误受风险 6qcO?U
101.working trial balance 试算平衡表 O3TQixE
102.index and cross-referencing 索引和交叉索引 3a.kBzus
103.cash receipt 现金收入 x77l~=P+!
104.cash disbursement 现金支出 GpZc5c
105.bank statement 银行对账单 I%-
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106.bank reconciliation 银行存款余额调节表 kOIt(e
107.balance sheet date 资产负债表日 tOfg?)h{dc
108.net realizable value 可变现净值 #fT*]NN
109.storeroom 仓库 3nZo{p:E
110.sale invoice 销售发票 aLIBD'z
111.price list 价目表 Fx-8M!
112.positive confirmation request 积极式询证函 x| yEtO&
113.negative confirmation request 消极式询证函 /~ x"wo
114.purchase requisition 请购单 9Xx's%U
115.receiving report 验收报告 [9S
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116.gross margin 毛利 B}PIRk@a1
117.manufacturing overhead 制造费用 _.L4e^N&UO
118.material requisition 领料单 `rf_7
119.inventory-taking 存货盘点 h;6lK$!c
120.bond certificate 债券 |V<h=D5W
121.stock certificate 股票 7o8{mp'_
122.audit report 审计报告 G:zua`u[
123.entity 被审计单位 M5xCC!
124.addressee of the audit report 审计报告的收件人 /yM:|`tT
125.unqualified opinion 无保留意见 %-d]X{J:
126.qualified opinion 保留意见 ABUSTf<
127.disclaimer of opinion 无法表示意见 sQMFpIrr
128.adverse opinion 否定意见 _YF%V;X
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A (1)ABC 作业基础成本计算 (V4
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A (2)absorbed overhead 已吸收制造费用 NH+(?TN
A (3)absorption costing 吸收成本计算 7)s^8+
A (4)account 账户,报表 d/i`l*
A (5)accounting postulate 会计假设 AhZ8 0!
A (6)accounting series release 会计公告文件 P*cNh43U
A (7)accounting valuation 会计计价 {mAU3x
A (8)account sale 承销清单 K_dOq68_
A (9)accountability concept 经营责任概念 O%FPS=
A (10)accountancy 会计职业 $m42:a mM
A (11)accountant 会计师 D9z|VIw8
A (12)accounting 会计 H,b5C_D29
A (13)agency cost 代理成本 V7/I>^X
A (14)accounting bases 会计基础 By% =W5
A (15)accounting manual 会计手册 Uw
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A (16)accounting period 会计期间 ?Wz8[u
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 rwGKfoKI
A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 s0PrbL%
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A (21)accrual concept 应计概念 g1jTy7g?
A (22)accrual expenses 应计费用 daYx76yP_?
A (23)acid test ration 速动比率(酸性测试比率) L21VS ,#I
A (24)acquisition 购置 b j'Xg
A (25)acquisition accounting 收购会计 Z?\2F%
A (26)activity based accounting 作业基础成本计算 5-M&5f.
A (27)adjusting events 调整事项 ONe# r
KJ_
A (28)administrative expenses 行政管理费 %"P,1&\^
A (29)advice note 发货通知 #FNcF>3>
A (30)amortization 摊销 ?]*^xL;x?
A (31)analytical review 分析性检查 78/Zk}I
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A (32)annual equivalent cost 年度等量成本法 \_lod kf
A (33)annual report and accounts 年度报告和报表 m}X`> aD/
A (34)appraisal cost 检验成本 }2e??3
A (35)appropriation account 盈余分配账户 !T
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A (36)articles of association 公司章程细则 5=Di<! a;
A (37)assets 资产 ~P@Q7T*
A (38)assets cover 资产保障
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A (39)asset value per share 每股资产价值
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A (40)associated company 联营公司 % ClHCoyA
A (41)attainable standard 可达标准 #Y4=J
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A (42)attributable profit 可归属利润 e:5bzk!~
A (43)audit 审计 LbkF
A (44)audit report 审计报告 ^pYxKU_O
A (45)auditing standards 审计准则 0:T|S>FsAm
A (46)authorized share capital 额定股本 2K3{hxB
A (47)available hours 可用小时 f`;j:O
A (48)avoidable costs 可避免成本 =17t-
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B (49)back-to-back loan 易币贷款 @0F3$
B (50)backflush accounting 倒退成本计算 .dav8n*
B (51)bad debts 坏帐 Dp':oJC
B (52)bad debts ratio 坏帐比率 R.yC(r
B (53)bank charges 银行手续费 43@{JK9G
B (54)bank overdraft 银行透支 2'W<h)m)z
B (55)bank reconciliation 银行存款调节表 h]TQn)X]
B (56)bank statement 银行对账单 H(Z88.OM
B (57)bankruptcy 破产 ;NHt7p8SE
B (58)basis of apportionment 分摊基础 MP>dW nl
B (59)batch 批量 zaK#Z?V}
B (60)batch costing 分批成本计算 aL&n[
B (61)beta factor B(市场)风险因素 1#ft#-g}
B (62)bill 账单 ^Gqt+K%
B (63)bill of exchange 汇票 v^1pN>#%g
B (64)bill of landing 提单 7BJzMlJ1Y
B (65)bill of materials 用料预计单 +Nt2
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B (66)bill payable 应付票据 /|D*w^>
B (67)bill receivable 应收票据 "*Tb"
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B (68)bin card 存货记录卡 IWY;="
B (69)bonus 红利 1fZ(l"
B (70)book-keeping 薄记 SgS~ {4Zx*
B (71)Boston classification 波士顿分类 H kQ)n3
B (72)breakeven chart 保本图 '7iSp=
B (73)breakeven point 保本点 G{6;>8h
B (74)breaking-down time 复位时间 <psZQdH
B (75)budget 预算 6x%h6<#xh*
B (76)budget center 预算中心 =
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B (77)budget cost allowance 预算成本折让 70eb]\%
B (78)budget manual 预算手册 @*6 C=LL
B (79)budget period 预算期间 }n4V|f-
B (80)budgetary control 预算控制 lx[oaCr
B (81)budgeted capacity 预算生产能力 C,NJb+J
B (82)burden 制造费用 .%L?J E
B (83)business center 经营中心 'coV^~qy
B (84)business entity 营业个体 <|SRe6m
B (85)business unit 经营单位 lc
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B (86)buy-out management 管理性购买产权 j4cwI90=
B (87)by-product 副产品 ~2gG(1%At9
C (88)called-up share capital 催缴股本
$7rq3y
C (89)capacity 生产能力 >kW@~WDMu
C (90)capacity ratios 生产能力比率 //
s:5S<Z
C (91)capital 资本 v#U"pn|M
C (92)capital assets pricing model资本资产计价模式 tF{D= ;G
C (93)capital commitment 承诺资本 |bO"_U
C (94)capital employed 已运用的资本 =g|IG
[V
C (95)capital expenditure 资本支出 \uaJ@{Vug
C (96)capital expenditureauthorization 资本支出核准 CnG+Mc^
C (97)capital expenditure control 资本支出控制 j,"@?Wt7
C (98)capital expenditure proposal资本支出申请 iq
e%=%ZR
C (99)capital funding planning 资本基金筹集计划 d~1gMz+)
C (100)capital gain 资本收益 {M^3m5.^
C (101)capital investment appraisal资本投资评估 _s .G
C (102)capital maintenance 资本保全 =AEBeiz
C (103)capital resource planning 资本资源计划 4UW_Do
C (104)capital surplus 资本盈余 ZHm7Isa1
C (105)capital turnover 资本周转率 >8qQK r\"
C (106)card 记录卡 U'<KC"f:'!
C (107)cash 现金 3%(N[&LU
C (108)cash account 现金账户 8[E!E)4M
C (109)cash book 现金账薄 &C"L
C (110)cash cow 金牛产品 p IU&^yX>
C (111)cash flow 现金流量 A^y|J`k|
C (112)cash discounted 现金贴现 aPm`^
q
C (113)cash flow budget 现金流量预算 Na?!;1]_
C (114)cash flow statement 现金流量表 8&)DE@W
C (115)cash ledger 现金分类账 L 8dc(Z%v
C (116)cash limit 现金限额 'U\<IL#U
C (117)CCA 现时成本会计 hNH'XQxO
C (118)center 中心 Y}#J4i0b*
C (119)changeover time 变更时间 mg$]QnbAnH
C (120)chartered entity 特许经济个体 Cc%LztP>
C (121)cheque 支票
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C (122)cheque register 支票登记薄 f;x
kT
C (123)coin analysis 零钱分类 C'o64+W^
C (124)classification 分类 WYEKf9}
C (125)clock card 工时卡 L>SjllY
C (126)code 代码 \<y#R~7s
C (127)commitment accounting 承诺确认会计 ).sRv6/c
C (128)common cost 共同成本 to=y#$_
C (129)company limited byguarantee 有限担保责任公司 YW60q0:
C (130)company limited shares 股份有限公司 g!+|I
C (131)competitive position 竞争能力状况 "3)4vuX@;c
C (132)concept 概念 eFL=G%
C (133)conglomerate 跨行业企业 /p+>NZ"b
C (134)consistency concept 一致性概念 &iA?+kV
C (135)consolidated accounts 合并报表 |Y [wzDYV
C (136)consolidation accounting 合并会计 Od5JG .]
C (137)consortium 财团 =p=rg$?
C (138)contingency plan 应急计划 jO1r)hw N>
C (139)contingent liabilities 或有负债 FMClSeO7
C (140)continuous operation 连续生产 w6{TE(]zp
C (141)contra 抵消 q(.:9A*0
C (142)contract cost 合同成本 ^w c"&;=c|
C (143)contract costing 合同成本计算 1>E<8&2[L
C (144)contribution 贡献毛益 Nz],IG.
C (145)contribution centre 贡献中心 CJJzCVj
C (146)contribution chart 贡献图 z2QP)150
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 }5}.lJ:
C (148)contribution to salesration 贡献毛益对销售比率 n3D;"a3
C (149)control 控制 hR
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C (150)control account 控制帐户 lMg+R<$~I
C (151)control limits 控制限度 H=Y{rq @
C (152)controllability concept 可控制概念 f v9V7
C (153)controllable cost 可控制成本 ;[u%_
C (154)conversion cost 加工成本
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 G
%Q^o5m
C (156)corporate appraisal 公司评估 l33Pm/V2?
C (157)corporate planning 公司计划 [`rba'
C (158)corporate social reporting 公司社会报告 b+&%1C
C (159)corporation 股份公司 h >s!K9
C (160)cost 成本 \3S8 62B7
C (161)cost account 成本帐户 <\
}KT*Xp
C (162)cost accounting 成本会计 8=Z9T<K
C (163)cost accounting manual 成本手册 Y#lk6
C (164)cost accounts calendar 成本报表的日历时间 Gq }U|Z
C (165)cost adjustment 成本调整 .b6VQCS~9
C (166)cost allocation 成本分配 #~l(]h@
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C (167)cost apportionment 成本分摊 "huFA|
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C (168)cost attribution 成本归属 M
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C (169)cost audit 成本审计 lo,$-bJ,<,
C (170)cost behaviour 成本性态 yX0dbW~@y
C (171)cost benefit analysis 成本效益分析 li 6%)
C (172)cost center 成本中心 7TDy.]
C (173)cost driver 成本动因