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注会《审计》英语常用词汇 RBKOM$7
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1.audit 审计 ~:4kU/]
2.attestation 鉴证 7j<e)"
3.credibility 可信赖程度 ~"x5U{K48S
4.audit of financial statements 财务报表审计 q<vf,D@{ !
5.agreed-upon procedures 执行商定程序 ,~PYt*X4
6.high levels of assurance 高水平保证 2!1.E5.I
7.compilation 编制 JtKp(k&
8.reliability 可靠性 KxGX\
9.relevance 相关性 a
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10.professional skepticism 职业谨慎 z`Wt%tL(
11.objectivity 客观性 ed 59B)?l
12. professional competence 专业胜任能力 b,H[I!. %
13.Senior/CPA-in-charge 项目经理 %V!iQzL1
14.audit engagement letter 业务约定书 LwqC~N
15.recurring audit 连续审计 SUCUP<G
16.the client 委托人 e0,'+;*=g
17.change CPA 更换注册会计师 }CL"S_>1
18.the existing CPA 现任注册会计师 F t&+vS
19.the successor CPA 后任注册会计师 , :n|
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20.the preceding CPA前任注册会计师 R{Z-m2La
21.issue the audit report 出具审计报告 E8\XNG)V4
22.expert 专家 5X.ebd;PT
23.the board of directors 董事会 gApoX0nrv
24.knowledge of the entity‘ s business 了解被审计单位情况 Y&bMCI6U
25.assess material misstatement risks评估重大错报风险 F'PQqb {
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >B -q@D
27.a general knowledge of —— 初步了解―――的情况 l*aj#%ha
28.a more knowledge of—— 进一步了解的情况 ^WYQ]@rh3
29.the prior year‘s working papers 以前年度工作底稿 ;#+0L$<t
30.minutes of meeting 会议纪要 zR6siAV9
31.business risks 经营风险 }3 m0AQ;K
32.appropriateness 适当性 `|O yRU"EK
33.accounting estimate 会计估计 9W7#u}Z
34.management representations 管理层声明 D0G-5}s`
35.going concern assumption 持续经营假设 ]DG?R68DQ
36.audit plan 审计计划 _
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37.significant audit areas 重点审计领域 n^(A=G
38.error 错误 .
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39.fraud舞弊 8;P2A\X
40.modified or additional procedures 修改或追加审计程序 GOy%^:Xd
41.misappropriation of assets 侵占资产 \{\MxXW
42.transactions without substance 虚假交易 !eR3@%4
43.unusual pressures 异常压力 ITJ
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44.the suspected noncompliance 涉嫌存在违法行为 $o?@0
45.materialiy 重要性 o5o^TW{
46.exceed the materiality level 超过重要性水平 l3o#@sz:
47.approach the materiality level 接近重要性水平 10[Jl5+t
48.an acceptably low level 可接受水平 fIC9WbiH-
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 o}Cq.[G4k
50.misstatements or omissions 错报或漏报 imL_lw^?
51.aggregate 总计 EOKzzX7 S
52.subsequent events 期后事项 '(+<UpG_Q}
53.adjust the financial statements 调整财务报表 ^4Am
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54.perform additional audit procedures 实施追加的审计程序 *ZSdl0e
55.audit risk 审计风险 @DAF 6ygs
56.detection risk 检查风险 34|a\b}
57.inappropriate audit opinion 不适当的审计意见 =1;=
58.material misstatement 重大的错报 )vB2!H/
59.tolerable misstatement 可容忍错报 |+IZS/W"
60.the acceptable level of detection risk 可接受的检查风险 ,{eUP0]
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?kw&=T!
62.simall business 小规模企业 M[5[N{
63.accounting system 会计系统 >-<8N-@"n
64.test of control 控制测试 V,v[y\
65.walk-through test 穿行测试
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66.communication 沟通 dj6*6qX0'^
67.flow chart 流程图 vH%gdpxX
68.reperformance of internal control 重新执行 ?dZt[vAMn
69.audit evidence 审计证据 qk(P>q8[
70.substantive procedures 实质性程序 ?NNn:t iD
71.assertions 认定 :VmHfOO
72.esistence 存在 g&
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73.occurrence 发生 qa >Ay|92e
74.completeness 完整性 ?/*~;fM
75.rights and obligations 权利和义务 FE7)E.U
76.valuation and allocation 计价和分摊 "O>n@Q|
77.cutoff 截止 vC;]jJb:
78.accuracy 准确性 g|<Sfp+;+
79.classification 分类 -|
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80.inspection 检查 h #Z4pN8T3
81.supervision of counting 监盘 m(O
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82.observation 观察 ;(6g\'m
83.confirmation 函证 VzS&`d.h
84.computation 计算 `'_m\uo
85.analytical procedures 分析程序 h:\oly\
86.vouch 核对 w2(guL($
87.trace 追查 :7N3N
88.audit sampling 审计抽样 M.}7pJ7f
89.error 误差 ({}( qm
90.expected error 预期误差 [p r"ZQ]
91.population 总体 bEuaOBc
92.sampling risk 抽样风险 vm23U^VJ
93.non- sampling risk 非抽样风险 7YWNd^FI
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94.sampling unit 抽样单位 v`q\6i[-
95.statistical sampling 统计抽样 bBxw#_3A?E
96.tolerable error 可容忍误差 _#$9 y1bd
97.the risk of under reliance 信赖不足风险 +0z 7KO%^^
98.the risk of over reliance 信赖过度风险 72T I
99.the risk of incorrect rejection 误拒风险 AF\T\mtvRm
100. the risk of incorrect acceptance 误受风险 w*j$uW6{
101.working trial balance 试算平衡表 {.e=qQ%P5)
102.index and cross-referencing 索引和交叉索引 uv{P,]lK
103.cash receipt 现金收入 OvL\u{(<F
104.cash disbursement 现金支出 pj|pcv^
105.bank statement 银行对账单 1m<Rw
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106.bank reconciliation 银行存款余额调节表 l?E a#
107.balance sheet date 资产负债表日 >"X\>M`"
108.net realizable value 可变现净值 5__+_hO
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109.storeroom 仓库 RWq{Ff}Hk
110.sale invoice 销售发票
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111.price list 价目表
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112.positive confirmation request 积极式询证函 A^fjfa);V
113.negative confirmation request 消极式询证函 7iC *Pr
114.purchase requisition 请购单 /BKe+]dS*
115.receiving report 验收报告 ^S)TO}e
116.gross margin 毛利 Nf,Z;5e
117.manufacturing overhead 制造费用 Z5G!ct:W
118.material requisition 领料单 )n7l'}o?+
119.inventory-taking 存货盘点 DsD zkwJE
120.bond certificate 债券 92W&x'
121.stock certificate 股票 y9Y1PH7G
122.audit report 审计报告 iyx>q!P
123.entity 被审计单位 F-Z%6O,2
124.addressee of the audit report 审计报告的收件人 J a,d3K
125.unqualified opinion 无保留意见 G*[P<<je_
126.qualified opinion 保留意见 }7<5hn E
127.disclaimer of opinion 无法表示意见 8Ad606
128.adverse opinion 否定意见 8am`6;O:!
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A (1)ABC 作业基础成本计算 >gtQw!
A (2)absorbed overhead 已吸收制造费用 {kI#A?M
A (3)absorption costing 吸收成本计算 Y
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A (4)account 账户,报表 S
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A (5)accounting postulate 会计假设 >P KBo
A (6)accounting series release 会计公告文件 iSK+GQ~
A (7)accounting valuation 会计计价 1tzV8(7
A (8)account sale 承销清单 ;_kzcK!l
A (9)accountability concept 经营责任概念 !SOrCMHx
A (10)accountancy 会计职业 }|)R
A (11)accountant 会计师 tEd.'D8 s
A (12)accounting 会计
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A (13)agency cost 代理成本 AtS;IRN@
A (14)accounting bases 会计基础 %rQuBi# 1f
A (15)accounting manual 会计手册 Lr;(xw\['
A (16)accounting period 会计期间 iSRpfU
A (17)accounting policies 会计方针 yKagT$-
A (18)accounting rate of return 会计报酬率 / RZR}
A (19)accounting reference date 会计参照日 < O*6T%;
A (20)accounting reference period 会计参照期间 ^y viV
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A (21)accrual concept 应计概念 !#ri5{od
A (22)accrual expenses 应计费用 4\t1mocCSN
A (23)acid test ration 速动比率(酸性测试比率) *TW=/+j
A (24)acquisition 购置 ~Z/
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A (25)acquisition accounting 收购会计 _gNz9$S
A (26)activity based accounting 作业基础成本计算 ;|%dY{L-
A (27)adjusting events 调整事项 vEM(bT=H
A (28)administrative expenses 行政管理费 wJb#
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A (29)advice note 发货通知 #(Or|\t
A (30)amortization 摊销 %3;Fgk y
A (31)analytical review 分析性检查 XhzGLYb~I`
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 -a Gcf]6
A (34)appraisal cost 检验成本 =]R3& ]#n
A (35)appropriation account 盈余分配账户 N<|$h5isq
A (36)articles of association 公司章程细则 }!#gu3
A (37)assets 资产 jo+w>
A (38)assets cover 资产保障 w
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A (39)asset value per share 每股资产价值 \/7i-B]G7
A (40)associated company 联营公司 YKZrEP4^
A (41)attainable standard 可达标准 TOF
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A (42)attributable profit 可归属利润 73A)lU.
A (43)audit 审计 Rx36?/
A (44)audit report 审计报告 ({0)@+V8
A (45)auditing standards 审计准则 W)j|rz.
A (46)authorized share capital 额定股本 57{oh")
A (47)available hours 可用小时 Dz=k7zRg"
A (48)avoidable costs 可避免成本 +Z2MIC|Ud
B (49)back-to-back loan 易币贷款 <|O^>s;
B (50)backflush accounting 倒退成本计算 D
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B (51)bad debts 坏帐 Sgb*tE)T
B (52)bad debts ratio 坏帐比率 nq}Q
B (53)bank charges 银行手续费 xynw8;Y,
B (54)bank overdraft 银行透支 g_*T?;!.U
B (55)bank reconciliation 银行存款调节表 ^ OJyN,A
B (56)bank statement 银行对账单 `;,Pb&W~
B (57)bankruptcy 破产 <<9Va.
B (58)basis of apportionment 分摊基础 =!Vf
B (59)batch 批量 9_ICNG%
B (60)batch costing 分批成本计算 7fp(R&)1
B (61)beta factor B(市场)风险因素 ln*icaDqf
B (62)bill 账单 x)rlyjFM
B (63)bill of exchange 汇票 /5AW?2)
B (64)bill of landing 提单 XB hb`AG
B (65)bill of materials 用料预计单 $m1
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B (66)bill payable 应付票据 /il@`w;G
B (67)bill receivable 应收票据 WE}
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B (68)bin card 存货记录卡 ;cQW sTfT
B (69)bonus 红利 /z7VNkD
B (70)book-keeping 薄记 {cK^,?x
B (71)Boston classification 波士顿分类 h)lPi
B (72)breakeven chart 保本图 ,7Y-k'7Kop
B (73)breakeven point 保本点
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B (74)breaking-down time 复位时间 T&Xl'=/
B (75)budget 预算 ,iNv'
B (76)budget center 预算中心 n6WY&1ZE~
B (77)budget cost allowance 预算成本折让 wo2@
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B (78)budget manual 预算手册 &MmU
B (79)budget period 预算期间 m4K* <
B (80)budgetary control 预算控制 r90+,aLM#?
B (81)budgeted capacity 预算生产能力 P47V:E%
B (82)burden 制造费用 S&O3HC
B (83)business center 经营中心 1L7{p>;-dO
B (84)business entity 营业个体 qM4c]YIaSl
B (85)business unit 经营单位 _Jz8{` "
B (86)buy-out management 管理性购买产权 _3iHkQr
B (87)by-product 副产品 ubsSa}$q
C (88)called-up share capital 催缴股本 {3a&1'a0g
C (89)capacity 生产能力 %z]U LEYrZ
C (90)capacity ratios 生产能力比率 +
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C (91)capital 资本 g3n'aD@'x
C (92)capital assets pricing model资本资产计价模式 S 6,4PP
C (93)capital commitment 承诺资本 _i_Q?w`
C (94)capital employed 已运用的资本 R;whW:Tx
C (95)capital expenditure 资本支出 BC>=B@H
0
C (96)capital expenditureauthorization 资本支出核准 6dH }]~a
C (97)capital expenditure control 资本支出控制 Jo(`zuLJ
C (98)capital expenditure proposal资本支出申请 Zv]x'3J#Y
C (99)capital funding planning 资本基金筹集计划 DF]9@{
C (100)capital gain 资本收益 ?,P3)&3g
C (101)capital investment appraisal资本投资评估 8VG!TpX/B
C (102)capital maintenance 资本保全 @tohNO>
C (103)capital resource planning 资本资源计划 <`X"}I3ba
C (104)capital surplus 资本盈余 ] H~4
C (105)capital turnover 资本周转率 vgt]:$
C (106)card 记录卡 GY3 Wj
C (107)cash 现金 0|xIBg)
C (108)cash account 现金账户 '# NcZy
C (109)cash book 现金账薄 ~fl@ 2
C (110)cash cow 金牛产品 ^VW
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C (111)cash flow 现金流量 2I3h
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C (112)cash discounted 现金贴现 W
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C (113)cash flow budget 现金流量预算 7`vEe'qz
C (114)cash flow statement 现金流量表 75nNh~?)\
C (115)cash ledger 现金分类账 {%)s.5Pfw
C (116)cash limit 现金限额 Q'l^9Bz
C (117)CCA 现时成本会计 :Eh\NOc_O
C (118)center 中心 5IOFSy`
C (119)changeover time 变更时间 ~I/@i
C (120)chartered entity 特许经济个体 _EnwME{@
C (121)cheque 支票 L$'[5"ma
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C (122)cheque register 支票登记薄 c$S{^IQ
C (123)coin analysis 零钱分类 N- e$^pST
C (124)classification 分类 rD?L
C (125)clock card 工时卡 682Z}"I0
C (126)code 代码 Wc3kO'J
C (127)commitment accounting 承诺确认会计 a)Q!'$"'
C (128)common cost 共同成本 84HUBud76Y
C (129)company limited byguarantee 有限担保责任公司 ^m#-9-
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C (130)company limited shares 股份有限公司 "xcX'F^
C (131)competitive position 竞争能力状况 -U~
C (132)concept 概念 G)#$]diNuX
C (133)conglomerate 跨行业企业 ?7:KphFX)
C (134)consistency concept 一致性概念 rrg96WD
C (135)consolidated accounts 合并报表 Y3kA?p0
C (136)consolidation accounting 合并会计 <9ig?{'
C (137)consortium 财团 I{JU-Jk|
C (138)contingency plan 应急计划 eD$M<Eu
C (139)contingent liabilities 或有负债 )m6M9eC
C (140)continuous operation 连续生产 qbrp P(.
C (141)contra 抵消 =/<LSeLxH
C (142)contract cost 合同成本 s,bERN7'yO
C (143)contract costing 合同成本计算 o:Qv
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C (144)contribution 贡献毛益 R(.}C)q3
C (145)contribution centre 贡献中心 IcP)FB4
C (146)contribution chart 贡献图 wIkN9
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 yJuQ8+vgR}
C (148)contribution to salesration 贡献毛益对销售比率 $VAx:Y|
C (149)control 控制 r|4t aV&
C (150)control account 控制帐户 4tg<iH{
C (151)control limits 控制限度 jVLA CWH
C (152)controllability concept 可控制概念 GdB.4s^
C (153)controllable cost 可控制成本 NmK8<9`u
C (154)conversion cost 加工成本 A5,t+8`aci
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 gVeEdo`$<
C (156)corporate appraisal 公司评估 :^UFiUzrE
C (157)corporate planning 公司计划 Z\[N!Zt|
C (158)corporate social reporting 公司社会报告
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C (159)corporation 股份公司 pEECHk
C (160)cost 成本 =U|N=/y#hJ
C (161)cost account 成本帐户 u66XN^
C (162)cost accounting 成本会计 +q6ydb,
C (163)cost accounting manual 成本手册 Bq/:Nd[y
C (164)cost accounts calendar 成本报表的日历时间 6y%0`!
C (165)cost adjustment 成本调整 E
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C (166)cost allocation 成本分配 Q1V9PRZX
C (167)cost apportionment 成本分摊 dEBcfya
C (168)cost attribution 成本归属 oJ#,XMKga
C (169)cost audit 成本审计 q&C""!h^
C (170)cost behaviour 成本性态 **69rN
C (171)cost benefit analysis 成本效益分析 :akT 'q#
C (172)cost center 成本中心 0$r^C6}f
C (173)cost driver 成本动因