[6K2V:6:
v:B_%-GfOA
注会《审计》英语常用词汇 bYQ h{q
Bwjd/id q
R?qV FMQ
1.audit 审计 /%po@Pm#I
2.attestation 鉴证 nL5Gr:SLo
3.credibility 可信赖程度 bxyEn'vNvQ
4.audit of financial statements 财务报表审计 j|FGb:
5.agreed-upon procedures 执行商定程序 >hoIJZP,
6.high levels of assurance 高水平保证 fKOm\R47
7.compilation 编制 `~UCWK
8.reliability 可靠性 -}%'I]R=
9.relevance 相关性 tBtJRi(
10.professional skepticism 职业谨慎 VH4P|w[YF
11.objectivity 客观性 Q\z3YUk
12. professional competence 专业胜任能力 6?Q&>V26Y
13.Senior/CPA-in-charge 项目经理 Fe.Y4\xz
14.audit engagement letter 业务约定书 x5v^@_:
jr
15.recurring audit 连续审计 (aVsp*E
16.the client 委托人 kMKI=>s+
17.change CPA 更换注册会计师 =x>z|1
18.the existing CPA 现任注册会计师 WLiY:X(+|
19.the successor CPA 后任注册会计师 |2CW!is
20.the preceding CPA前任注册会计师 [#V"a:8m}
21.issue the audit report 出具审计报告 J9)wt
?%j
22.expert 专家 daaUC
23.the board of directors 董事会 }U7>_b2
24.knowledge of the entity‘ s business 了解被审计单位情况 K_{x
y#H
25.assess material misstatement risks评估重大错报风险 [@kzC/Jq3
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 YH)Unql
27.a general knowledge of —— 初步了解―――的情况 j8zh^q
28.a more knowledge of—— 进一步了解的情况 BS;rit:
29.the prior year‘s working papers 以前年度工作底稿 tirw{[X0n
30.minutes of meeting 会议纪要 *0{M
Am
31.business risks 经营风险 Z%Y=Lx
32.appropriateness 适当性 `=uCp^+v
33.accounting estimate 会计估计 M$FXDyr
34.management representations 管理层声明 9r+ `j
35.going concern assumption 持续经营假设
\-GV8A2:k
36.audit plan 审计计划 \cPGyeq
37.significant audit areas 重点审计领域 *0 i
38.error 错误 H`-%)c
=
39.fraud舞弊 lk \|EG
40.modified or additional procedures 修改或追加审计程序 u
Q&&
?j
41.misappropriation of assets 侵占资产 fdho`juFa
42.transactions without substance 虚假交易 n]ar\f
43.unusual pressures 异常压力 I
m_yY
44.the suspected noncompliance 涉嫌存在违法行为 Z{chAg\
45.materialiy 重要性 [4kx59J3b
46.exceed the materiality level 超过重要性水平 2c5>0f
47.approach the materiality level 接近重要性水平 Qo DWR5*^D
48.an acceptably low level 可接受水平 ]SBv3Q0D7
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 &w2.b:HF
50.misstatements or omissions 错报或漏报 9V zk:zOT
51.aggregate 总计 U'" ;
52.subsequent events 期后事项 zVxiCyU
53.adjust the financial statements 调整财务报表 ~Az20RrK)
54.perform additional audit procedures 实施追加的审计程序 u~LisZ&tP
55.audit risk 审计风险 ?Y
)Qy,
56.detection risk 检查风险 LAwX9q`
57.inappropriate audit opinion 不适当的审计意见 H b]
58.material misstatement 重大的错报 3, ,Z
59.tolerable misstatement 可容忍错报 IL3,dad'^
60.the acceptable level of detection risk 可接受的检查风险 s?~Abj_
61.assessed level of material misstatement risk 重大错报风险的评估水平 _ H$Cm
62.simall business 小规模企业 }O2hhh_
63.accounting system 会计系统 (d^pYPr{
64.test of control 控制测试 J2aA"BhdC"
65.walk-through test 穿行测试 akm) X0!-}
66.communication 沟通 L$ ]D&f8:
67.flow chart 流程图 s7FqE>#c0
68.reperformance of internal control 重新执行 {aGQ[MH\9
69.audit evidence 审计证据 %E1~I\n:F
70.substantive procedures 实质性程序 Cd7jG
71.assertions 认定 BTjF^&`
72.esistence 存在 /nb(F h|{T
73.occurrence 发生 eX?o4>
74.completeness 完整性 GaRL]w
75.rights and obligations 权利和义务 QV{Nq=%]
76.valuation and allocation 计价和分摊 &^9f)xb
77.cutoff 截止 WRVKh
78.accuracy 准确性 DbPw)aCj
79.classification 分类 VxjH
B?)
80.inspection 检查
H.Jcp|k[;
81.supervision of counting 监盘 *sAoYx
82.observation 观察 ed{z^!w4
83.confirmation 函证 KT?vs5jg$&
84.computation 计算 (4M# (I~cE
85.analytical procedures 分析程序 ><\mt
86.vouch 核对 C9gF2ii|?
87.trace 追查 of+$TKQNpN
88.audit sampling 审计抽样 ^Xa-)Pu
89.error 误差 1)u=&t,
90.expected error 预期误差 OMKEn!Wq
91.population 总体
V }8J&(\
92.sampling risk 抽样风险 =C`v+NPM)|
93.non- sampling risk 非抽样风险 He#+zE;
94.sampling unit 抽样单位 uAVV4)
95.statistical sampling 统计抽样 eDaVoc3
96.tolerable error 可容忍误差 'QCvN
b6
97.the risk of under reliance 信赖不足风险 . s?
''/(
98.the risk of over reliance 信赖过度风险 Kwh3SU=L}
99.the risk of incorrect rejection 误拒风险 1O(fI|gcO
100. the risk of incorrect acceptance 误受风险 @Z3b^G[
101.working trial balance 试算平衡表 eWwSD#N#
102.index and cross-referencing 索引和交叉索引 *ArzXhs[
103.cash receipt 现金收入 ZR..>=
104.cash disbursement 现金支出 ? ~_%I
105.bank statement 银行对账单 _$cQAH0 E
106.bank reconciliation 银行存款余额调节表 >IoOCQQ*
107.balance sheet date 资产负债表日 v]VIUVd
108.net realizable value 可变现净值 }E?s*iP
109.storeroom 仓库 YnJ=&21
110.sale invoice 销售发票 q".l:T%|C}
111.price list 价目表 {\]SvoJnJ
112.positive confirmation request 积极式询证函
} k5pfz
113.negative confirmation request 消极式询证函 Onot<}K
114.purchase requisition 请购单 1ed#nB%
115.receiving report 验收报告 _9L2JN$R6
116.gross margin 毛利 5n(p1OM2q
117.manufacturing overhead 制造费用 OY[N%wr!
118.material requisition 领料单 |2n2
119.inventory-taking 存货盘点 2a?
d:21 B
120.bond certificate 债券 `uzRHbJ`
121.stock certificate 股票 A
\4Gq
122.audit report 审计报告 $Q47>/CUc^
123.entity 被审计单位 c:=Z<0S;
124.addressee of the audit report 审计报告的收件人 <~:
g
125.unqualified opinion 无保留意见 UK_2i(I"e
126.qualified opinion 保留意见 ^~(bm$4r
127.disclaimer of opinion 无法表示意见 c?IIaj
!
128.adverse opinion 否定意见 Yq1 ~"he8
L
Q;JtLu1
A (1)ABC 作业基础成本计算 |$1j;#h
A (2)absorbed overhead 已吸收制造费用 ,
/ 4}CM
A (3)absorption costing 吸收成本计算 'BUdySng
A (4)account 账户,报表 ,{E'k+
A (5)accounting postulate 会计假设 Qz<v. _
A (6)accounting series release 会计公告文件
](T*f'LN
A (7)accounting valuation 会计计价 xhimRi
A (8)account sale 承销清单 C}+(L3Z
A (9)accountability concept 经营责任概念 Dhef|E<
A (10)accountancy 会计职业 i ;X'1TN(y
A (11)accountant 会计师 4AP<mo
A (12)accounting 会计 [k1N `K(M
A (13)agency cost 代理成本 t5 5k#`Z
A (14)accounting bases 会计基础 QV?\?9(
A (15)accounting manual 会计手册 J+z0,N[
A (16)accounting period 会计期间 :+[q
`
A (17)accounting policies 会计方针 A1YIP
rav(
A (18)accounting rate of return 会计报酬率 Dj<Vn%d*
A (19)accounting reference date 会计参照日 DM>j@(uWF
A (20)accounting reference period 会计参照期间 0|4XV{\qT$
A (21)accrual concept 应计概念 s
\kkD*
A (22)accrual expenses 应计费用 z`
gR*+
A (23)acid test ration 速动比率(酸性测试比率) "G4{;!0C
A (24)acquisition 购置 6J&L5E
A (25)acquisition accounting 收购会计 V$:v~*Y9
A (26)activity based accounting 作业基础成本计算 Qz/=+A/4
A (27)adjusting events 调整事项 \ u5%+GA-:
A (28)administrative expenses 行政管理费 '9^x"U9c
A (29)advice note 发货通知 ri\r%x
A (30)amortization 摊销 I^lb;3uR
A (31)analytical review 分析性检查 @$~%C) %u
A (32)annual equivalent cost 年度等量成本法 d]a*)m&
A (33)annual report and accounts 年度报告和报表 pLk?<y
A (34)appraisal cost 检验成本 q$H'u[KQ06
A (35)appropriation account 盈余分配账户 n{U
B^-}5
A (36)articles of association 公司章程细则 jUjQ{eT
A (37)assets 资产 5?2PUE,a
A (38)assets cover 资产保障 O<o_MZN
A (39)asset value per share 每股资产价值 wcV~z:&^5
A (40)associated company 联营公司 eOLS
A (41)attainable standard 可达标准 }hl#
e[$
%} \@Wk~
A (42)attributable profit 可归属利润 pT[C[
h:
A (43)audit 审计 3 YRhqp"E
A (44)audit report 审计报告 ot,<iE#za
A (45)auditing standards 审计准则 *+
Q,b ^N
A (46)authorized share capital 额定股本 2;6p2GNSh
A (47)available hours 可用小时 v
?Y9z!M
A (48)avoidable costs 可避免成本 w3yI;P
B (49)back-to-back loan 易币贷款 1Rwk}wL
B (50)backflush accounting 倒退成本计算 \Dr@n^hk@[
B (51)bad debts 坏帐 (^057
B (52)bad debts ratio 坏帐比率 b]*9![_
B (53)bank charges 银行手续费 T_I"Tsv
B (54)bank overdraft 银行透支 9~u1fk{
B (55)bank reconciliation 银行存款调节表 3:);vh!
B (56)bank statement 银行对账单 {mueP6Gz@J
B (57)bankruptcy 破产 t;E-9`N
B (58)basis of apportionment 分摊基础 (5'qEi
ea
B (59)batch 批量 LI(Wu6*Y
B (60)batch costing 分批成本计算 v\f 41M7D
B (61)beta factor B(市场)风险因素 sFB; /*C
B (62)bill 账单 L6U[H#3(
B (63)bill of exchange 汇票 6K*7%8Y/G
B (64)bill of landing 提单 WKmGw^
B (65)bill of materials 用料预计单 RQ|!?\a=
B (66)bill payable 应付票据 V&NOp
B (67)bill receivable 应收票据 3pq&TYQU
B (68)bin card 存货记录卡 n; !t?jnf.
B (69)bonus 红利 \Fc"Q@.u
B (70)book-keeping 薄记 J}<k`af
B (71)Boston classification 波士顿分类 UyIjM;X
B (72)breakeven chart 保本图 ]36 R_Dp
B (73)breakeven point 保本点 %.[GR
B (74)breaking-down time 复位时间 Ok
O;V6`
B (75)budget 预算 0} HKmEM
B (76)budget center 预算中心 ggX'`bK
B (77)budget cost allowance 预算成本折让 L42C<
B (78)budget manual 预算手册 Q{mls
B (79)budget period 预算期间 qTiX;e\W
B (80)budgetary control 预算控制 WvNX%se]3
B (81)budgeted capacity 预算生产能力 >*Y~I0>
B (82)burden 制造费用 Dth<hS,2J
B (83)business center 经营中心 0nA17^W
B (84)business entity 营业个体 v,1.n{!;
B (85)business unit 经营单位 (~/D*<A
B (86)buy-out management 管理性购买产权 DA[-(
s
B (87)by-product 副产品 IXX^C}\,
C (88)called-up share capital 催缴股本 t</Kel|D
C (89)capacity 生产能力 7c<2oTN'
C (90)capacity ratios 生产能力比率 jskATA
/
C (91)capital 资本 UZ&bT'>;9g
C (92)capital assets pricing model资本资产计价模式 bg[q8IBCd
C (93)capital commitment 承诺资本 tse(iX/D
C (94)capital employed 已运用的资本 _0^<)OSY
C (95)capital expenditure 资本支出 I@ }:} 8t
C (96)capital expenditureauthorization 资本支出核准 Z]oa+W+
C (97)capital expenditure control 资本支出控制 =s1"<hH}O)
C (98)capital expenditure proposal资本支出申请 MT;<\T
C (99)capital funding planning 资本基金筹集计划 ].2q.7Yur
C (100)capital gain 资本收益 s`GSc)AI
C (101)capital investment appraisal资本投资评估 Alh%Z\
C (102)capital maintenance 资本保全 *1}9
`$
C (103)capital resource planning 资本资源计划 Bn47
O~
C (104)capital surplus 资本盈余 0XL
x@FYn
C (105)capital turnover 资本周转率
0qZ{:}`3
C (106)card 记录卡 7P:0XML}
C (107)cash 现金 -twIF49
C (108)cash account 现金账户 )N`ia%p_]
C (109)cash book 现金账薄 R7Hn8;..
C (110)cash cow 金牛产品 #.a4}ya19
C (111)cash flow 现金流量 kw|bEL9!u
C (112)cash discounted 现金贴现
<k/'mBDk
C (113)cash flow budget 现金流量预算 7f[nNng
C (114)cash flow statement 现金流量表 g8!!:fdu
C (115)cash ledger 现金分类账 Xp._B4g
C (116)cash limit 现金限额 j08|zUe
C (117)CCA 现时成本会计 )d0&iE`@
C (118)center 中心 p !U#53
C (119)changeover time 变更时间 qV8;;&8r
C (120)chartered entity 特许经济个体 HC}D
<FX|
C (121)cheque 支票 EmG`ga)s
C (122)cheque register 支票登记薄 +;U}SR<
C (123)coin analysis 零钱分类 7^as~5'&-
C (124)classification 分类 #qm<4]91
C (125)clock card 工时卡 IS]0 3_uQ
C (126)code 代码 4D9lZa}
C (127)commitment accounting 承诺确认会计 QRw306
C (128)common cost 共同成本 1H-R-NNJ:
C (129)company limited byguarantee 有限担保责任公司 {Kd9}CDAZ
C (130)company limited shares 股份有限公司 u =#LY$
C (131)competitive position 竞争能力状况 / D#vs9S
C (132)concept 概念 H*EQ%BLW^,
C (133)conglomerate 跨行业企业
`k_5Pz\
C (134)consistency concept 一致性概念 [WX+/pm7>
C (135)consolidated accounts 合并报表 =EsK
Ft"
C (136)consolidation accounting 合并会计
KW^s~j
C (137)consortium 财团 = J).(E89
C (138)contingency plan 应急计划 J
A4'e@
C (139)contingent liabilities 或有负债 X
f!Bsp#\g
C (140)continuous operation 连续生产 ~ E>D0o
C (141)contra 抵消 c@5fiRPv!
C (142)contract cost 合同成本 ZUAWSJ,s
C (143)contract costing 合同成本计算 XV).
cW|.a
C (144)contribution 贡献毛益 c<DsCzX
C (145)contribution centre 贡献中心 C<6u}czA
C (146)contribution chart 贡献图 bN<c5
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \QHe 0?6
C (148)contribution to salesration 贡献毛益对销售比率 06 K8|K
C (149)control 控制
)'DFDrY
C (150)control account 控制帐户 3,3{wGvHHW
C (151)control limits 控制限度 CHN!o9f
C (152)controllability concept 可控制概念 A$Es(<'9g
C (153)controllable cost 可控制成本 u0w2v+
C (154)conversion cost 加工成本 ;wJLH\/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 6:ZqS~-
C (156)corporate appraisal 公司评估 Ml+.\'r
C (157)corporate planning 公司计划 !ny;YV
C (158)corporate social reporting 公司社会报告 $-M1<?5
C (159)corporation 股份公司 1fViW^l_
C (160)cost 成本 JW
lH(-U4|
C (161)cost account 成本帐户 qSkt
}F%'
C (162)cost accounting 成本会计 DY~~pi~
C (163)cost accounting manual 成本手册 E
Jq=MP
C (164)cost accounts calendar 成本报表的日历时间 h8u(lIRHQ
C (165)cost adjustment 成本调整 sZ]O&Za~
C (166)cost allocation 成本分配 "&Q-'L!M'/
C (167)cost apportionment 成本分摊 K)l{3\9l|
C (168)cost attribution 成本归属 hY-;Wfg
C (169)cost audit 成本审计 c^A3|tCi
C (170)cost behaviour 成本性态 <4C`^p
C (171)cost benefit analysis 成本效益分析 (}gF{@sn
C (172)cost center 成本中心 Q%o
C (173)cost driver 成本动因