~KS@Ulrox
sS}: O d
注会《审计》英语常用词汇 K}@rte
e3;D1@
96V8R<
1.audit 审计 ]}rNxT4<
2.attestation 鉴证 v~L\[&| _
3.credibility 可信赖程度 JnBc@qnP6
4.audit of financial statements 财务报表审计 {HEWU <5
5.agreed-upon procedures 执行商定程序 gp`@dn';
6.high levels of assurance 高水平保证 `3T=z{HR9g
7.compilation 编制 (y>N\xS9
8.reliability 可靠性 K)Lo Z^x0)
9.relevance 相关性 *FC8=U2\X
10.professional skepticism 职业谨慎 ,R`CAf%*
11.objectivity 客观性 ,6g{-r-2
12. professional competence 专业胜任能力 > U?\WgE$
13.Senior/CPA-in-charge 项目经理 St%x \[D
14.audit engagement letter 业务约定书 X|hY ZR
15.recurring audit 连续审计 iLSUz j`
16.the client 委托人 'xqyG XI
17.change CPA 更换注册会计师 x7zc3%T's
18.the existing CPA 现任注册会计师 ;`7~ Q
19.the successor CPA 后任注册会计师 Y`ip. Nx
20.the preceding CPA前任注册会计师 %@a;q?/?Nd
21.issue the audit report 出具审计报告 "t4z )j;
22.expert 专家 m6e(Xk,)
23.the board of directors 董事会 / =6_2t#vA
24.knowledge of the entity‘ s business 了解被审计单位情况 _j , Tc*T
25.assess material misstatement risks评估重大错报风险 _r3Y$^!U
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 ]w6 F%d
27.a general knowledge of —— 初步了解―――的情况 *>=tmW;%
28.a more knowledge of—— 进一步了解的情况 /r~2 KZE
29.the prior year‘s working papers 以前年度工作底稿 %;QK5L
30.minutes of meeting 会议纪要 2Cp4 aTGv#
31.business risks 经营风险 mnM]@8^G
32.appropriateness 适当性 49*f=gpGj2
33.accounting estimate 会计估计 1i z =i^}
34.management representations 管理层声明 M{24 MF
35.going concern assumption 持续经营假设 ?`?Tg&W
36.audit plan 审计计划 ]gPx%c
37.significant audit areas 重点审计领域 ]}g\te
38.error 错误 j13- ?
fQ&
39.fraud舞弊 X2 A k
40.modified or additional procedures 修改或追加审计程序 EX{%CPp7}
41.misappropriation of assets 侵占资产 8` += ~S
42.transactions without substance 虚假交易 qLL rR,:
43.unusual pressures 异常压力 ZXQ5fBx
44.the suspected noncompliance 涉嫌存在违法行为 (
9%?ik
45.materialiy 重要性 g]&fyB#
46.exceed the materiality level 超过重要性水平 [ ft6xI
47.approach the materiality level 接近重要性水平 ~Re4zU
48.an acceptably low level 可接受水平 Lld45Bayb
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 ^ou)c/68aQ
50.misstatements or omissions 错报或漏报 1r> ]XhRFZ
51.aggregate 总计 _?"y1 L.
52.subsequent events 期后事项 N/0aO^"V
53.adjust the financial statements 调整财务报表 2Ty ]s~
54.perform additional audit procedures 实施追加的审计程序 ]}/Rl}_
55.audit risk 审计风险 'hr_g* i
56.detection risk 检查风险 dM^
EYW
57.inappropriate audit opinion 不适当的审计意见
yGtTD9j
58.material misstatement 重大的错报 L3I$ K+c
59.tolerable misstatement 可容忍错报 :&
Dv!z
60.the acceptable level of detection risk 可接受的检查风险 kBk>1jn"
61.assessed level of material misstatement risk 重大错报风险的评估水平 xwD` R *
62.simall business 小规模企业 F?2UHcs
63.accounting system 会计系统 D 1y`J&A>Q
64.test of control 控制测试 B;[ .
u>f
65.walk-through test 穿行测试 A;rk4)lij
66.communication 沟通 A-4;$
QSm
67.flow chart 流程图 m@kLZimD
68.reperformance of internal control 重新执行 vcQl0+&
69.audit evidence 审计证据 )=GPhC/sw
70.substantive procedures 实质性程序 b(N\R_IQ~
71.assertions 认定 7 w,D2T
72.esistence 存在 hA 5p'a+K
73.occurrence 发生 >+7{PF+sB
74.completeness 完整性 % 7mGMa/
75.rights and obligations 权利和义务 DQ+6VPc^o
76.valuation and allocation 计价和分摊 \12G,tBH
77.cutoff 截止 xRc+3Z= N
78.accuracy 准确性 ktfm
79.classification 分类 -'qVnu
80.inspection 检查 n yPeN?-
81.supervision of counting 监盘 )lLeL#]FLO
82.observation 观察 fmK~?
83.confirmation 函证
~-vCY
84.computation 计算 >D u=(p B
85.analytical procedures 分析程序 fWJpy#/^*K
86.vouch 核对 b|.Cqsb
87.trace 追查 L~/,;PHN
88.audit sampling 审计抽样 =_BHpgL
89.error 误差 Zfk]Z9YO
90.expected error 预期误差 z0LspRaz
91.population 总体 I]d-WTd
92.sampling risk 抽样风险 9 l~D}5e7
93.non- sampling risk 非抽样风险 *y?6m,38V
94.sampling unit 抽样单位 u3qx G3
95.statistical sampling 统计抽样 ?`e@ o?
96.tolerable error 可容忍误差
!D['}%
97.the risk of under reliance 信赖不足风险 s.7=!JQ#]p
98.the risk of over reliance 信赖过度风险 %C`P7&8m=O
99.the risk of incorrect rejection 误拒风险 A'`F Rx(
100. the risk of incorrect acceptance 误受风险 LQ k^l`
101.working trial balance 试算平衡表 jC[_uG
102.index and cross-referencing 索引和交叉索引 !y XGA g,
103.cash receipt 现金收入 nG4ZOx.*1g
104.cash disbursement 现金支出 9soEHG=P
105.bank statement 银行对账单 +pG+ xI
106.bank reconciliation 银行存款余额调节表 =5*Wu+S
4r
107.balance sheet date 资产负债表日 pnSKIn
108.net realizable value 可变现净值 {Ni]S$ 7
109.storeroom 仓库 Hr e&a!U
110.sale invoice 销售发票 \azMF} mb
111.price list 价目表 O F`J{`{r
112.positive confirmation request 积极式询证函 KwHN c\\
113.negative confirmation request 消极式询证函 c!
kr
BS
114.purchase requisition 请购单 eb`3'&zV&)
115.receiving report 验收报告 ./;u hj
116.gross margin 毛利 qvu1 u
GCc
117.manufacturing overhead 制造费用 ?&9=f\/P
118.material requisition 领料单 G7Ck P
119.inventory-taking 存货盘点 !0hyp |F:>
120.bond certificate 债券 [ x+ -N7
121.stock certificate 股票 .9 e5@@VR
122.audit report 审计报告 <QvVPE}z
123.entity 被审计单位 }Fu1Y@M%
124.addressee of the audit report 审计报告的收件人 ,gNZHKNq
125.unqualified opinion 无保留意见 @ "NP`#
126.qualified opinion 保留意见 D~ 3@v+d
127.disclaimer of opinion 无法表示意见 :|kO}NGM
128.adverse opinion 否定意见 # *pB"L
*cM=>3ws/
A (1)ABC 作业基础成本计算 hd'fWFW N
A (2)absorbed overhead 已吸收制造费用 @k;65'"Q
A (3)absorption costing 吸收成本计算 7"2BZ
A (4)account 账户,报表 2?%4|@*H?
A (5)accounting postulate 会计假设 %T>@Ldt
A (6)accounting series release 会计公告文件 Uf+y$n -
A (7)accounting valuation 会计计价 ,w6?Ap
A (8)account sale 承销清单 `AE6s.p?
A (9)accountability concept 经营责任概念 E8Kk )7
A (10)accountancy 会计职业 ;6R9k]5P%
A (11)accountant 会计师 r=3`Eb"t
A (12)accounting 会计 @mZK[*Ak<*
A (13)agency cost 代理成本 7#+Ih-&EQ
A (14)accounting bases 会计基础 ][l5S*CC_
A (15)accounting manual 会计手册 W=A0+t% XC
A (16)accounting period 会计期间 Q 8Ek}O\MC
A (17)accounting policies 会计方针 r3?8nQ$
A (18)accounting rate of return 会计报酬率 XdDQ$'*X
A (19)accounting reference date 会计参照日 Zs/-/C|
A (20)accounting reference period 会计参照期间 \?v&JmEU
A (21)accrual concept 应计概念 6R^F^<<
A (22)accrual expenses 应计费用
Txo{6nd/
A (23)acid test ration 速动比率(酸性测试比率) i_m& qy<v
A (24)acquisition 购置 p*jU)@a0
A (25)acquisition accounting 收购会计 ?;](;n#lU
A (26)activity based accounting 作业基础成本计算 !]s =9(O
A (27)adjusting events 调整事项 eD7\ ,}O
A (28)administrative expenses 行政管理费 "JmbYb#Z
A (29)advice note 发货通知 s1]Pv/a=y
A (30)amortization 摊销 ::02?
A (31)analytical review 分析性检查 ( 9( xJ)
A (32)annual equivalent cost 年度等量成本法 Ay6T*Nu`
A (33)annual report and accounts 年度报告和报表 z^gz kXx7
A (34)appraisal cost 检验成本 :| k!hG
A (35)appropriation account 盈余分配账户 }P%gwgPK
A (36)articles of association 公司章程细则 _5n2'\] H`
A (37)assets 资产 rMWvW(@@D
A (38)assets cover 资产保障 74
ptd,
A (39)asset value per share 每股资产价值 Bi fI.2|
A (40)associated company 联营公司 NM9Vi Ym>P
A (41)attainable standard 可达标准 " Vc|D (g
M.5F| 7
A (42)attributable profit 可归属利润 n5xG4.#G
A (43)audit 审计 N%: uOX8{
A (44)audit report 审计报告 o( v`
A (45)auditing standards 审计准则 b *| ?7
A (46)authorized share capital 额定股本 `4@` G:6BL
A (47)available hours 可用小时 _d~GY,WTdO
A (48)avoidable costs 可避免成本 +>it u J
B (49)back-to-back loan 易币贷款 4V@0L
B (50)backflush accounting 倒退成本计算 `,pBOh|'
B (51)bad debts 坏帐 V^qBbk%l>D
B (52)bad debts ratio 坏帐比率 FLPN#1
B (53)bank charges 银行手续费 G2[2 y-Rv
B (54)bank overdraft 银行透支 w
MF1HT<*
B (55)bank reconciliation 银行存款调节表 `m AY K)N
B (56)bank statement 银行对账单 < :eKXH2
B (57)bankruptcy 破产 8_>: 0(y
B (58)basis of apportionment 分摊基础 =#TQXm']Gi
B (59)batch 批量 2mj>,kS?c
B (60)batch costing 分批成本计算 gDfM} 2]/
B (61)beta factor B(市场)风险因素 6"?#s/fk
B (62)bill 账单 # 9"lL1
B (63)bill of exchange 汇票
KYcc jX
B (64)bill of landing 提单 @AG=Eq9<o
B (65)bill of materials 用料预计单 J=^5GfM)J
B (66)bill payable 应付票据 {Q K9pZB
B (67)bill receivable 应收票据
2 (ux
B (68)bin card 存货记录卡
v/
KTEM
B (69)bonus 红利 'uUa|J1mu
B (70)book-keeping 薄记 ZMyd+C_P2
B (71)Boston classification 波士顿分类 t?uw^nV 3E
B (72)breakeven chart 保本图 k 3OnvnJb
B (73)breakeven point 保本点 Tig6<t+Q
B (74)breaking-down time 复位时间 =|- xj h
B (75)budget 预算 /$ vX1T
B (76)budget center 预算中心 )Knsy
B (77)budget cost allowance 预算成本折让 `b@"GOr
B (78)budget manual 预算手册 N/^[c+J[E
B (79)budget period 预算期间 f}FJR6V
O
B (80)budgetary control 预算控制 P#A|Pn<p
B (81)budgeted capacity 预算生产能力 Dhg/>@tw
B (82)burden 制造费用 )[sSCt]
B (83)business center 经营中心 *OE>gg&?Nh
B (84)business entity 营业个体 dj0D u^ v4
B (85)business unit 经营单位 wAb_fU&*
B (86)buy-out management 管理性购买产权 C $c.(5/O
B (87)by-product 副产品 Y u^ }
C (88)called-up share capital 催缴股本 NX+
eig</-
C (89)capacity 生产能力 hU2 N{Ac
C (90)capacity ratios 生产能力比率 oDA'}[/
C (91)capital 资本 6B?1d
/8V
C (92)capital assets pricing model资本资产计价模式 f;
ycQc@f
C (93)capital commitment 承诺资本 ~0.@1 zEXj
C (94)capital employed 已运用的资本 -H_7GVSnl
C (95)capital expenditure 资本支出 K& Q0]r?
C (96)capital expenditureauthorization 资本支出核准 z#&qWO
C (97)capital expenditure control 资本支出控制 ^h|'\-d\
C (98)capital expenditure proposal资本支出申请 ;#"`]k hd
C (99)capital funding planning 资本基金筹集计划 \@n/L{}(@
C (100)capital gain 资本收益 KQqQ@D&n
C (101)capital investment appraisal资本投资评估 GHWpL\A{8`
C (102)capital maintenance 资本保全 zjJyc?
C (103)capital resource planning 资本资源计划 2,%ne (
C (104)capital surplus 资本盈余 [
06B)|s
C (105)capital turnover 资本周转率 xhMdn3~U
C (106)card 记录卡 ]7"mt2Q=3
C (107)cash 现金 Nb {oH +$b
C (108)cash account 现金账户 WqU$cQD"
C (109)cash book 现金账薄 }`^< ZNkb/
C (110)cash cow 金牛产品 ln!KL'T]
C (111)cash flow 现金流量 EA>$t \z
C (112)cash discounted 现金贴现 qOa-@MN
C (113)cash flow budget 现金流量预算 PwNLJj+%
C (114)cash flow statement 现金流量表 I 3aE g
C (115)cash ledger 现金分类账 (/Y
gcT
C (116)cash limit 现金限额 `0 F"zu
C (117)CCA 现时成本会计 |s`q+ U -
C (118)center 中心 !p9F'7;Y<
C (119)changeover time 变更时间 +l3
vIN
C (120)chartered entity 特许经济个体 ->#7 _W
C (121)cheque 支票 >"nk}@
C (122)cheque register 支票登记薄 ;NP b
C (123)coin analysis 零钱分类 ,>jm|BTD {
C (124)classification 分类
nocH~bAf2
C (125)clock card 工时卡 ,!py
n<_
C (126)code 代码 O 1X
!
C (127)commitment accounting 承诺确认会计 Ia"bP` L
C (128)common cost 共同成本 <*5D0q#~"
C (129)company limited byguarantee 有限担保责任公司 +yea}uUE
C (130)company limited shares 股份有限公司 9_/1TjrDN
C (131)competitive position 竞争能力状况 ^e 6(#SqR
C (132)concept 概念 6$5M^3$-
C (133)conglomerate 跨行业企业 XZT( :(
C (134)consistency concept 一致性概念 Q\z*q,^R
C (135)consolidated accounts 合并报表 _1 JvA-
C (136)consolidation accounting 合并会计 p.IfJ|
C (137)consortium 财团 Zj^H3 h
C (138)contingency plan 应急计划 C
Ud'*Ewu
C (139)contingent liabilities 或有负债 &\K#UVDyhh
C (140)continuous operation 连续生产 ]- `{kX
C (141)contra 抵消 gddGl=rm
C (142)contract cost 合同成本 zj)[Sn tn?
C (143)contract costing 合同成本计算 O&0R ~<n
C (144)contribution 贡献毛益 TPzoU"
qh
C (145)contribution centre 贡献中心 }R'oAE}$
C (146)contribution chart 贡献图 )G|U B8]
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ljCgIfZ_4
C (148)contribution to salesration 贡献毛益对销售比率 8YJ({ Ou_
C (149)control 控制 vtT:c.~d
C (150)control account 控制帐户 Dx%fW`
C (151)control limits 控制限度 GgYo mR:
C (152)controllability concept 可控制概念 g<-cHF
C (153)controllable cost 可控制成本 3 3 4*nQ
C (154)conversion cost 加工成本 "8X+F%
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款 G#*;3X$
C (156)corporate appraisal 公司评估 x1et,&,
C (157)corporate planning 公司计划 nNKL{Hp
C (158)corporate social reporting 公司社会报告 4c yv
8
C (159)corporation 股份公司 Ui.F<,E
C (160)cost 成本 '37b [~k4
C (161)cost account 成本帐户 ~eP 2PG
C (162)cost accounting 成本会计 x @ O:
C (163)cost accounting manual 成本手册 \NqC i'&
C (164)cost accounts calendar 成本报表的日历时间 @wPmx*SF
C (165)cost adjustment 成本调整 z=U!D `]
v
C (166)cost allocation 成本分配 k|D!0^HE[
C (167)cost apportionment 成本分摊 tQ67XAb
C (168)cost attribution 成本归属 )Fw)&5B!
C (169)cost audit 成本审计 G Xl?Zg
C (170)cost behaviour 成本性态 XTJ>y@
C (171)cost benefit analysis 成本效益分析 (r4\dp&
C (172)cost center 成本中心 on\\;V_ /Q
C (173)cost driver 成本动因
