67uUeCW
KUC (n!
注会《审计》英语常用词汇 hL\gI(B
QfI)+pf
mSWh'1]b.~
1.audit 审计 Wr \rruH6
2.attestation 鉴证 N XwQvm;q
3.credibility 可信赖程度 :Fm{U0;"
4.audit of financial statements 财务报表审计 =h~\nTN
5.agreed-upon procedures 执行商定程序 ZaCUc Px
6.high levels of assurance 高水平保证 +^St"GWY
7.compilation 编制 uT5sLpA|6
8.reliability 可靠性 IC-k
9.relevance 相关性 !l7eB@O
10.professional skepticism 职业谨慎 ^
fo2sN"
11.objectivity 客观性 zSYh\g"
12. professional competence 专业胜任能力 >L#HE
13.Senior/CPA-in-charge 项目经理 -U6" Ce
14.audit engagement letter 业务约定书 ^&o38=70*
15.recurring audit 连续审计 +4k Bd<0Y
16.the client 委托人 y;N[#hY#CD
17.change CPA 更换注册会计师 |%F[.9Dp
18.the existing CPA 现任注册会计师 t
3TnqA
19.the successor CPA 后任注册会计师 r?e)2l~C8j
20.the preceding CPA前任注册会计师 Az_s"}G
21.issue the audit report 出具审计报告 wvAXt*R
22.expert 专家 2
{lo
23.the board of directors 董事会 x(e=@/qp
24.knowledge of the entity‘ s business 了解被审计单位情况 M<3P
25.assess material misstatement risks评估重大错报风险 83*"58
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 PvzB, 2":
27.a general knowledge of —— 初步了解―――的情况 mVYLI!n}0#
28.a more knowledge of—— 进一步了解的情况 *@'\4OO
29.the prior year‘s working papers 以前年度工作底稿 Nz+Jf57t
30.minutes of meeting 会议纪要 i,=CnZCh
31.business risks 经营风险 fJ[(zjk
32.appropriateness 适当性 l$%mZl
33.accounting estimate 会计估计 `(|jm$Q
34.management representations 管理层声明 ^-3R+U- S
35.going concern assumption 持续经营假设 gxpGi@5
36.audit plan 审计计划 8oI)q4V
37.significant audit areas 重点审计领域 `TBI{q[y
38.error 错误 8$fiq}a
39.fraud舞弊 W/PZD (
40.modified or additional procedures 修改或追加审计程序 nw3CI&Y`
41.misappropriation of assets 侵占资产 LT sG
42.transactions without substance 虚假交易 ;>o}/h
43.unusual pressures 异常压力 o=`FGowF
44.the suspected noncompliance 涉嫌存在违法行为 tlU&p'
45.materialiy 重要性 hJ0)"OA5
46.exceed the materiality level 超过重要性水平 '-F
}(9M
47.approach the materiality level 接近重要性水平 pZRKM<k
48.an acceptably low level 可接受水平 mZVYgJQ[
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *$nz<?
50.misstatements or omissions 错报或漏报 ~Co7 %e V
51.aggregate 总计 W&[}-E8<Y
52.subsequent events 期后事项 56Q9RU(M
53.adjust the financial statements 调整财务报表 /? n 9c;w
54.perform additional audit procedures 实施追加的审计程序 MtAD&+3$
55.audit risk 审计风险 |BD]K0
56.detection risk 检查风险 gt3;Xi
57.inappropriate audit opinion 不适当的审计意见 hB#z8D
58.material misstatement 重大的错报 v*Qr(4
59.tolerable misstatement 可容忍错报 W{\){fr6O
60.the acceptable level of detection risk 可接受的检查风险 ]k[y#oB
61.assessed level of material misstatement risk 重大错报风险的评估水平 [c@14]e
62.simall business 小规模企业 *N"bn'>3
63.accounting system 会计系统 >r7{e:~q
64.test of control 控制测试 ZbJUOa?WF
65.walk-through test 穿行测试 pPcn
F`A
66.communication 沟通 RltG/ZI
67.flow chart 流程图 `;L0ax
68.reperformance of internal control 重新执行 U!sv6=(y@
69.audit evidence 审计证据 1MdVWFKXV
70.substantive procedures 实质性程序 p&=F:-
71.assertions 认定 /8baJ+D"4\
72.esistence 存在 {q2H_H
73.occurrence 发生 %=J<WA6\
74.completeness 完整性 ]*+ozAG4
75.rights and obligations 权利和义务 }Y(yDg;"
76.valuation and allocation 计价和分摊 euHX7
77.cutoff 截止 z<
~gv"
78.accuracy 准确性 ]p~QdUR(
79.classification 分类 b'Gn)1NE
80.inspection 检查 S5ofe]tS@
81.supervision of counting 监盘 .$>?2|gRv
82.observation 观察
&UG7
g
83.confirmation 函证 /ey[cm2#[s
84.computation 计算 n$ye:p>`-
85.analytical procedures 分析程序 mqGp]'{
86.vouch 核对 ,[IN9W
87.trace 追查 P)~PrTa%
88.audit sampling 审计抽样 xUE 9%qO
89.error 误差 )J+vmY~&
90.expected error 预期误差 4
Y q|Z
91.population 总体 v2 [
l$
92.sampling risk 抽样风险 UA3%I8gu_
93.non- sampling risk 非抽样风险 vkan+~H
94.sampling unit 抽样单位 7SE=otZ>
95.statistical sampling 统计抽样 95giqQ(N
96.tolerable error 可容忍误差 |MvCEp
97.the risk of under reliance 信赖不足风险 DJlY~}v#_
98.the risk of over reliance 信赖过度风险 _Tyj4t0ElV
99.the risk of incorrect rejection 误拒风险 xKz^J
SF
100. the risk of incorrect acceptance 误受风险 ni gp83:
101.working trial balance 试算平衡表 +<Ot@ luE
102.index and cross-referencing 索引和交叉索引 M:h~;+s
103.cash receipt 现金收入 JMN1+:7i
104.cash disbursement 现金支出 Rxld$@~-(]
105.bank statement 银行对账单 w}pFa76rm
106.bank reconciliation 银行存款余额调节表 Owalt4}C
107.balance sheet date 资产负债表日 J?$4Yf
108.net realizable value 可变现净值 S~`&K
109.storeroom 仓库 li\hH d5
110.sale invoice 销售发票 u2'xM0nQ
111.price list 价目表 +u*WUw!%
112.positive confirmation request 积极式询证函 C,-q2ry
113.negative confirmation request 消极式询证函 Bsw5A7,-
114.purchase requisition 请购单 )RlaVAtM
115.receiving report 验收报告 =!r9;L,?
116.gross margin 毛利 c]O3pcU
117.manufacturing overhead 制造费用 <1]#
E@
118.material requisition 领料单 }Tn]cL{]C
119.inventory-taking 存货盘点 72} MspzUt
120.bond certificate 债券 cYdk,N
121.stock certificate 股票 iUqL /
122.audit report 审计报告 6R5) &L
123.entity 被审计单位 _I+#K M
124.addressee of the audit report 审计报告的收件人 j2" jCv
125.unqualified opinion 无保留意见 ptGM'
126.qualified opinion 保留意见 xtN%v0ZZ
127.disclaimer of opinion 无法表示意见 Zr'VA,v
128.adverse opinion 否定意见 9}t2OJS*h"
5#+!|S[PK
A (1)ABC 作业基础成本计算 D52ELr7
A (2)absorbed overhead 已吸收制造费用 d}%GHvOi
A (3)absorption costing 吸收成本计算 yWu80C8q
A (4)account 账户,报表 ?G+v#?A
A (5)accounting postulate 会计假设 {PGNPxUbe
A (6)accounting series release 会计公告文件 ]1rr$f9
A (7)accounting valuation 会计计价 /r Zj=
A (8)account sale 承销清单 5>4<_-Tm
A (9)accountability concept 经营责任概念 $+zev$f
A (10)accountancy 会计职业 [2.uwn]i
A (11)accountant 会计师 |"DQ^)3Pi
A (12)accounting 会计 V3K
A (13)agency cost 代理成本 w<N[K>
A (14)accounting bases 会计基础 #Zk6
A (15)accounting manual 会计手册 azz6_qk8
A (16)accounting period 会计期间 '~%1p_0dq
A (17)accounting policies 会计方针 jR\&2;T
A (18)accounting rate of return 会计报酬率 Q&^ti)vB
A (19)accounting reference date 会计参照日 PoY+Y3
A (20)accounting reference period 会计参照期间 8$-(%
A (21)accrual concept 应计概念 OT{wqNI
A (22)accrual expenses 应计费用 Dms6"x2
A (23)acid test ration 速动比率(酸性测试比率) W"YFx*W
A (24)acquisition 购置 c&IIqT@Gb0
A (25)acquisition accounting 收购会计 eiI}:5~
/g
A (26)activity based accounting 作业基础成本计算 3,e^;{w
A (27)adjusting events 调整事项 #rqLuqw
A (28)administrative expenses 行政管理费 i1ur>4Ns
A (29)advice note 发货通知 dGf{d7 D
A (30)amortization 摊销 zn&NLsA
A (31)analytical review 分析性检查 B@G'6 ?
A (32)annual equivalent cost 年度等量成本法 2#ND(
A (33)annual report and accounts 年度报告和报表 g5lf-}?
A (34)appraisal cost 检验成本 I/rq@27o
A (35)appropriation account 盈余分配账户 i[H`u,%+(
A (36)articles of association 公司章程细则 0RN]_z$;H
A (37)assets 资产 `$SX%AZA
A (38)assets cover 资产保障 wqJ^tA!
A (39)asset value per share 每股资产价值 ZJ'#XZpr
A (40)associated company 联营公司 ])egke\!
A (41)attainable standard 可达标准 /`>BPQH`}
>`Gys8T
A (42)attributable profit 可归属利润 }Zc.rk
A (43)audit 审计 ]6Kx0mW
A (44)audit report 审计报告 XLz>h(w=
A (45)auditing standards 审计准则 |7 ]v&?y
A (46)authorized share capital 额定股本 E$=!l{Ms
A (47)available hours 可用小时 w4<1*u@${
A (48)avoidable costs 可避免成本 ~[e;{45V
B (49)back-to-back loan 易币贷款 IQf:aX
B (50)backflush accounting 倒退成本计算 rR
&; 2
B (51)bad debts 坏帐 Z\D!'FX
B (52)bad debts ratio 坏帐比率 1|l'oTAA
B (53)bank charges 银行手续费 7'z{FSS
B (54)bank overdraft 银行透支 SwpS6
B (55)bank reconciliation 银行存款调节表 Tn<
<i
B (56)bank statement 银行对账单 q+5g+9
B (57)bankruptcy 破产 ob05:D_bc9
B (58)basis of apportionment 分摊基础 <XiHQ
B!
B (59)batch 批量 lt`(R*B%
B (60)batch costing 分批成本计算 [U.3rcT"N
B (61)beta factor B(市场)风险因素 o(Yfnnuy
B (62)bill 账单 d}j%.JJK
B (63)bill of exchange 汇票 aFGEHZJQ
B (64)bill of landing 提单 S*VG;m#
B (65)bill of materials 用料预计单 [Nbs{f^J=
B (66)bill payable 应付票据 #S)+eH
B (67)bill receivable 应收票据 c+,F)i^`
B (68)bin card 存货记录卡 b^_#f:_j
B (69)bonus 红利 MdmS
B (70)book-keeping 薄记 FJomUVR .
B (71)Boston classification 波士顿分类 4qXO8T#~J=
B (72)breakeven chart 保本图 F=!p7msRB
B (73)breakeven point 保本点 }m0*w3
B (74)breaking-down time 复位时间 P~`gWGC}
B (75)budget 预算 ^0py
B (76)budget center 预算中心 uOUgU$%zqH
B (77)budget cost allowance 预算成本折让 d*$$E
B (78)budget manual 预算手册 bYQvh/(J
B (79)budget period 预算期间 I },.U&r
B (80)budgetary control 预算控制 ej,j1iB
B (81)budgeted capacity 预算生产能力 88x_}M^Fnl
B (82)burden 制造费用 n4\UoKq
B (83)business center 经营中心 PKFjM~J
B (84)business entity 营业个体 |fqYMhA U
B (85)business unit 经营单位 kKL'rT6z
B (86)buy-out management 管理性购买产权 W6J%x[>Z
B (87)by-product 副产品 nb
dm@
C (88)called-up share capital 催缴股本 no_;^Ou?
C (89)capacity 生产能力 $X<O\Kna
C (90)capacity ratios 生产能力比率 "`HkAW4GZa
C (91)capital 资本 Ey96XJV
C (92)capital assets pricing model资本资产计价模式 j}O~6A>|
C (93)capital commitment 承诺资本 MIma:N_c
C (94)capital employed 已运用的资本 t 66Cx
C (95)capital expenditure 资本支出 Y1fcp_]m
C (96)capital expenditureauthorization 资本支出核准 U|SF;T
.
C (97)capital expenditure control 资本支出控制 NV\t%
/ ?
C (98)capital expenditure proposal资本支出申请 l7#5
.%A
C (99)capital funding planning 资本基金筹集计划 1oU/gm$7\q
C (100)capital gain 资本收益 Cge@A'
2
C (101)capital investment appraisal资本投资评估 4A0
,N8ja}
C (102)capital maintenance 资本保全 OBY^J1St
C (103)capital resource planning 资本资源计划 -#@l`kt
C (104)capital surplus 资本盈余 c"D%c(:4|
C (105)capital turnover 资本周转率 N~NUBEKcp
C (106)card 记录卡 /c2|
*"@X
C (107)cash 现金 ov;1=M~RF
C (108)cash account 现金账户 ?-M?{De
C (109)cash book 现金账薄 h; " 9.
C (110)cash cow 金牛产品 cG!\P
: re
C (111)cash flow 现金流量 A1>fNilC9
C (112)cash discounted 现金贴现 DR]=\HQ
C (113)cash flow budget 现金流量预算 Zt
HTl\z
C (114)cash flow statement 现金流量表 -YvnX0j+
C (115)cash ledger 现金分类账 PgOOFRwP
C (116)cash limit 现金限额 {BV0Y.O
C (117)CCA 现时成本会计 5<64 C}fE3
C (118)center 中心 RTC;Wj
C (119)changeover time 变更时间 ;::]R'F[
C (120)chartered entity 特许经济个体 RW"QUT
C (121)cheque 支票 {:=sCY!
C (122)cheque register 支票登记薄
- t#YL
C (123)coin analysis 零钱分类 suKr//_
C (124)classification 分类 %lsRj)n
C (125)clock card 工时卡 /3Y\s&y
C (126)code 代码 ;Aqj$ x
C (127)commitment accounting 承诺确认会计 kg&R
C (128)common cost 共同成本 Lf0X(tC
C (129)company limited byguarantee 有限担保责任公司 zTBf.A;e7
C (130)company limited shares 股份有限公司 *Wj]e%
C (131)competitive position 竞争能力状况 ;f?suawMv
C (132)concept 概念 8MQb5( !
C (133)conglomerate 跨行业企业 Nyx)&T&I
C (134)consistency concept 一致性概念 6W\G i>
C (135)consolidated accounts 合并报表 =D~>$Y
C (136)consolidation accounting 合并会计 XrUc`
C (137)consortium 财团 d#8 n<NM
C (138)contingency plan 应急计划 r7ebF JEf
C (139)contingent liabilities 或有负债 S:(YZ%#
C (140)continuous operation 连续生产 gOy;6\/
C (141)contra 抵消 Oa.84a
C (142)contract cost 合同成本 bZ0{wpeK=
C (143)contract costing 合同成本计算 G)8v~=Bv
C (144)contribution 贡献毛益
B\54e Tn
C (145)contribution centre 贡献中心 %T6
sm
C (146)contribution chart 贡献图 =\`iC6xP}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ,ZV>"'I:
C (148)contribution to salesration 贡献毛益对销售比率
/\.[@]
C (149)control 控制 \>$3'i=mQ
C (150)control account 控制帐户 'fjouO
C (151)control limits 控制限度 *fCmZ$U:{
C (152)controllability concept 可控制概念
CK+t6Gp
C (153)controllable cost 可控制成本 Fy 1- >~
C (154)conversion cost 加工成本 *^oL$_Y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Q}9!aB,
C (156)corporate appraisal 公司评估 W1Vy5V|M
C (157)corporate planning 公司计划 $c{fPFe-
C (158)corporate social reporting 公司社会报告 1*GL;W~ix*
C (159)corporation 股份公司 6gs0Vm
C (160)cost 成本 d{J@A;da
C (161)cost account 成本帐户 5szJ.!(
C (162)cost accounting 成本会计 5pT8 }?7
C (163)cost accounting manual 成本手册 ^c<8|lK L@
C (164)cost accounts calendar 成本报表的日历时间 i!{A7mo
C (165)cost adjustment 成本调整 \Up~"q>Kb
C (166)cost allocation 成本分配 NkV81?
C (167)cost apportionment 成本分摊 2@N9Zk{{J
C (168)cost attribution 成本归属 mBeP"G S
C (169)cost audit 成本审计 YK\pV'&+
C (170)cost behaviour 成本性态 >PzZt8e
C (171)cost benefit analysis 成本效益分析 n$ rgJ
C (172)cost center 成本中心 @<.ei)cqb
C (173)cost driver 成本动因