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注会《审计》英语常用词汇 &5d\~{;
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1.audit 审计 z<i,D08|d
2.attestation 鉴证 # v+;:
3.credibility 可信赖程度 C;ptir1G;
4.audit of financial statements 财务报表审计 S_$nCyaH2
5.agreed-upon procedures 执行商定程序 !O 8.#+
6.high levels of assurance 高水平保证 oJh"@6u6K
7.compilation 编制 7C?E z%a@
8.reliability 可靠性 *y?[<2"$
9.relevance 相关性 .+HcA x{/2
10.professional skepticism 职业谨慎 FD))'!>
11.objectivity 客观性 %7
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12. professional competence 专业胜任能力 B>, A(X&
13.Senior/CPA-in-charge 项目经理 {l@WCR
14.audit engagement letter 业务约定书 %W&1`^Jl
15.recurring audit 连续审计 }qL~KA{&
16.the client 委托人 m2Q$+p@
17.change CPA 更换注册会计师 \+9;!VWhl
18.the existing CPA 现任注册会计师 Bh,Q8%\6
19.the successor CPA 后任注册会计师 NZP7r;u
20.the preceding CPA前任注册会计师 @+E7w6>%
21.issue the audit report 出具审计报告 L0xsazX:x
22.expert 专家 {pC\\}
23.the board of directors 董事会 50*@.!^*
24.knowledge of the entity‘ s business 了解被审计单位情况 UhdqY]
25.assess material misstatement risks评估重大错报风险 x%pRDytA
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 v1h.pbz`w
27.a general knowledge of —— 初步了解―――的情况 bJPJ.+G7
28.a more knowledge of—— 进一步了解的情况 f7
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29.the prior year‘s working papers 以前年度工作底稿
Cx,-_
30.minutes of meeting 会议纪要 l
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31.business risks 经营风险 ^obC4(
32.appropriateness 适当性 E>"8/
33.accounting estimate 会计估计 J)KnE2dw5
34.management representations 管理层声明 3e *-\TP-
35.going concern assumption 持续经营假设 %mu>-h ac
36.audit plan 审计计划 >uHb
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37.significant audit areas 重点审计领域 7gr^z)${J
38.error 错误 S eOy7
39.fraud舞弊 =|"=l1
40.modified or additional procedures 修改或追加审计程序 nd.hHQ
41.misappropriation of assets 侵占资产 N8QH*FX/F1
42.transactions without substance 虚假交易 OT@yPG
43.unusual pressures 异常压力 DN<M?u]
44.the suspected noncompliance 涉嫌存在违法行为 FB_NkXR
45.materialiy 重要性 bJ6p,]g
46.exceed the materiality level 超过重要性水平 {Xv3:"E"O
47.approach the materiality level 接近重要性水平 &Sa~/!M
48.an acceptably low level 可接受水平 =JxFp,
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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 7f
r>ZY^
50.misstatements or omissions 错报或漏报 7"a4/e;^
51.aggregate 总计 z37Z%^
52.subsequent events 期后事项 &(7$&Q
53.adjust the financial statements 调整财务报表 p#=;)1
54.perform additional audit procedures 实施追加的审计程序 f"P$f8$
55.audit risk 审计风险 M $uf:+F
56.detection risk 检查风险 JnHNkCaU
57.inappropriate audit opinion 不适当的审计意见 N%u
58.material misstatement 重大的错报 t\%%d)d9
59.tolerable misstatement 可容忍错报 [<S^c[47U
60.the acceptable level of detection risk 可接受的检查风险 SBL+e]P
61.assessed level of material misstatement risk 重大错报风险的评估水平 |6*Va%LYO-
62.simall business 小规模企业 A_F0\ EN*
63.accounting system 会计系统 7>mhK7l
64.test of control 控制测试 D2]ZMDL.
65.walk-through test 穿行测试 S<pkc8
66.communication 沟通 mLaCkn
67.flow chart 流程图 LihdZ )
68.reperformance of internal control 重新执行 }LQ\a8]<
69.audit evidence 审计证据 R\y'_S=#a
70.substantive procedures 实质性程序 Qi^;1&
71.assertions 认定 URQ@=W7
72.esistence 存在 3HKxYvc C
73.occurrence 发生
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74.completeness 完整性 & g$rrpTzv
75.rights and obligations 权利和义务 o3\,gzJ
76.valuation and allocation 计价和分摊 cd&B?\I
77.cutoff 截止 &?r*p0MQC
78.accuracy 准确性 =y<0UU
79.classification 分类 :q;R6-|.
80.inspection 检查 {G%3*=?,j
81.supervision of counting 监盘 jzMg'z/@J
82.observation 观察
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83.confirmation 函证 BV1u,<T"
84.computation 计算 8W$L:{ez
85.analytical procedures 分析程序 Khap9a_q-
86.vouch 核对 ;j!UY.i
87.trace 追查 &~ y{'zoL
88.audit sampling 审计抽样 hLo>R'@uN
89.error 误差 ?S9Nm~vlt
90.expected error 预期误差 =hhvmo
91.population 总体 H0+:XF\M
92.sampling risk 抽样风险 RJwb@r<v
93.non- sampling risk 非抽样风险 `0z/BCNB
94.sampling unit 抽样单位 o?y"]RCM
95.statistical sampling 统计抽样 T5q-"W6\
96.tolerable error 可容忍误差 J^h'9iQpi
97.the risk of under reliance 信赖不足风险 O:,=xIXR
98.the risk of over reliance 信赖过度风险 zQ<88E&&Xs
99.the risk of incorrect rejection 误拒风险 PT05DH
100. the risk of incorrect acceptance 误受风险 vzcz<i )
101.working trial balance 试算平衡表 IX.sy
102.index and cross-referencing 索引和交叉索引 N3Z@cp
103.cash receipt 现金收入 E|{m"RUOy
104.cash disbursement 现金支出 5QOZ%9E&M
105.bank statement 银行对账单 L20rv:W$h
106.bank reconciliation 银行存款余额调节表 + ~~ Z0.[
107.balance sheet date 资产负债表日 y{92Lym
108.net realizable value 可变现净值 >>j+LRf*
109.storeroom 仓库 g<\>; }e
110.sale invoice 销售发票 NnP.k7m)
111.price list 价目表 z'*ml ?
112.positive confirmation request 积极式询证函 sS|<&
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113.negative confirmation request 消极式询证函 0mVuD\#=!
114.purchase requisition 请购单 1\IZcJ {
115.receiving report 验收报告 >Zo-wYG
116.gross margin 毛利 E[ 0Sst x
117.manufacturing overhead 制造费用 qh H+m
118.material requisition 领料单 <"A#Eok|4
119.inventory-taking 存货盘点 NA\ x<
120.bond certificate 债券 (rIXbekgB
121.stock certificate 股票 yi|:}K$
122.audit report 审计报告 ,6RQvw
123.entity 被审计单位 2^J/6R$
124.addressee of the audit report 审计报告的收件人 jceHKl
125.unqualified opinion 无保留意见 8:<1
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126.qualified opinion 保留意见 PF`:1;PU
127.disclaimer of opinion 无法表示意见 ;M
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128.adverse opinion 否定意见 Bd8hJA
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A (1)ABC 作业基础成本计算 DP0Z*8Ia
A (2)absorbed overhead 已吸收制造费用 %;
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A (3)absorption costing 吸收成本计算 $82zy q
A (4)account 账户,报表 %xHu,*
A (5)accounting postulate 会计假设 .01TTK *
A (6)accounting series release 会计公告文件 TG?fUD V
A (7)accounting valuation 会计计价 c[Yq5Bu{y
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 ..aK sSm(
A (10)accountancy 会计职业 "(N-h\7Ex9
A (11)accountant 会计师 -: C[P
A (12)accounting 会计 CM"s9E8y
A (13)agency cost 代理成本 %![4d;Z%x
A (14)accounting bases 会计基础 Gy$o7|PA"{
A (15)accounting manual 会计手册 0$!.c~
A (16)accounting period 会计期间 WFXx70n
A (17)accounting policies 会计方针 v3Eo@,-
A (18)accounting rate of return 会计报酬率 Wz5d|b
A (19)accounting reference date 会计参照日 u$\Tg3du2
A (20)accounting reference period 会计参照期间 L^&do98
A (21)accrual concept 应计概念 noFh p
A (22)accrual expenses 应计费用 (KZUvsS k
A (23)acid test ration 速动比率(酸性测试比率)
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A (24)acquisition 购置 :ECw
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A (25)acquisition accounting 收购会计 80cm6?,xu
A (26)activity based accounting 作业基础成本计算 uz8nRS s
A (27)adjusting events 调整事项 wH#Lb@cfZ0
A (28)administrative expenses 行政管理费 \/pV
cR
A (29)advice note 发货通知 m[{nm95QZ
A (30)amortization 摊销 %uF:)
A (31)analytical review 分析性检查 aL{EkiR
A (32)annual equivalent cost 年度等量成本法 /oB K&r[(
A (33)annual report and accounts 年度报告和报表 f7K8m|
A (34)appraisal cost 检验成本 cz$c)It
A (35)appropriation account 盈余分配账户 dnk1Mu<
A (36)articles of association 公司章程细则 VB}P Ng
A (37)assets 资产 Gl=@>Dc%
A (38)assets cover 资产保障 |I4D(#w.
A (39)asset value per share 每股资产价值 9
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A (40)associated company 联营公司 ?NQD#
A (41)attainable standard 可达标准 bl6':m+
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A (42)attributable profit 可归属利润 bXk:~LE
A (43)audit 审计 WReYF+Uen
A (44)audit report 审计报告 Q^\{Zg)p
A (45)auditing standards 审计准则 dV'6m@C
A (46)authorized share capital 额定股本 l[:^Tf
B
A (47)available hours 可用小时 P^i6MZ?
A (48)avoidable costs 可避免成本 uV/)Gb*j
B (49)back-to-back loan 易币贷款 X}kVBT1w+x
B (50)backflush accounting 倒退成本计算 G;87in ,}
B (51)bad debts 坏帐 lrM.RM96
B (52)bad debts ratio 坏帐比率 !x+MVJ]
B (53)bank charges 银行手续费 +
?[ ACZF
B (54)bank overdraft 银行透支 ':9%3Wq]j
B (55)bank reconciliation 银行存款调节表 DX7Ou%P,mg
B (56)bank statement 银行对账单 A632 :V
B (57)bankruptcy 破产 \;4L~_2$q
B (58)basis of apportionment 分摊基础 i+kFL$N
B (59)batch 批量 RRK^~JQI.2
B (60)batch costing 分批成本计算 *)2x&~T*|
B (61)beta factor B(市场)风险因素 EY=\C$3J:
B (62)bill 账单 R V_MWv
B (63)bill of exchange 汇票 e-YGuWGN7
B (64)bill of landing 提单 bgkbw
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B (65)bill of materials 用料预计单 sASAsGk<
B (66)bill payable 应付票据 qen44;\L
B (67)bill receivable 应收票据 ]0at2
B (68)bin card 存货记录卡 &6=TtTp"9
B (69)bonus 红利 XY&]T'A
B (70)book-keeping 薄记 e)fJd*P
B (71)Boston classification 波士顿分类 {m1t~ S
B (72)breakeven chart 保本图 UtHmM,*I
B (73)breakeven point 保本点 lyMJW}T+>
B (74)breaking-down time 复位时间 Off: ~
B (75)budget 预算 Qr^Z~$i t
B (76)budget center 预算中心 <lsi.x\y<
B (77)budget cost allowance 预算成本折让 b6rzHnl{
B (78)budget manual 预算手册 z/Mhu{ttL
B (79)budget period 预算期间 nA{ncTg1\
B (80)budgetary control 预算控制 2`q^Q
B (81)budgeted capacity 预算生产能力 V{/)RZ/
B (82)burden 制造费用 M9ter&
B (83)business center 经营中心 Y,<WX
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B (84)business entity 营业个体 k}+MvGq
B (85)business unit 经营单位 %BT)oH}
B (86)buy-out management 管理性购买产权 #]N&6ngJ
B (87)by-product 副产品 x
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C (88)called-up share capital 催缴股本 +qu@dU0\`|
C (89)capacity 生产能力 Q}k_#w
C (90)capacity ratios 生产能力比率 ,& \&::R
C (91)capital 资本 q_%w
l5\F
C (92)capital assets pricing model资本资产计价模式 W? 6
C (93)capital commitment 承诺资本 @5dBb+0J
C (94)capital employed 已运用的资本 ^HOwN<}`#
C (95)capital expenditure 资本支出 .lNnY
8<
C (96)capital expenditureauthorization 资本支出核准 XQ+-+CD
C (97)capital expenditure control 资本支出控制 \!' {-J
C (98)capital expenditure proposal资本支出申请 ajcPt]f
C (99)capital funding planning 资本基金筹集计划 gn4g
43
C (100)capital gain 资本收益 hCOy\[2$
C (101)capital investment appraisal资本投资评估 .aAw7LW
C (102)capital maintenance 资本保全 z?IY3]v*z<
C (103)capital resource planning 资本资源计划 i85+p2i7
C (104)capital surplus 资本盈余 HC<BGIgL
C (105)capital turnover 资本周转率 A+bubH,
C (106)card 记录卡 eF gb6dSh
C (107)cash 现金 8
m13M5r
C (108)cash account 现金账户 4p/V6kr&r
C (109)cash book 现金账薄 eL]w' }\
C (110)cash cow 金牛产品 +2_6C;_DX
C (111)cash flow 现金流量 z?b(|f\!
C (112)cash discounted 现金贴现 d/-]y:`f`
C (113)cash flow budget 现金流量预算 sL[(cX?;2
C (114)cash flow statement 现金流量表 !A ydhe
C (115)cash ledger 现金分类账 DlQ[}5STF
C (116)cash limit 现金限额 gC,0+Y~
C (117)CCA 现时成本会计 H?zCIue3
C (118)center 中心 EssUyF-jwU
C (119)changeover time 变更时间 *M**h-p2'
C (120)chartered entity 特许经济个体 VHXR)}
C (121)cheque 支票 OB? 79l
C (122)cheque register 支票登记薄 *z;N
C (123)coin analysis 零钱分类 qT-nD}
C (124)classification 分类 uBL~AC3>O
C (125)clock card 工时卡 e^l+#^fR
C (126)code 代码 ;H#R{uR_<
C (127)commitment accounting 承诺确认会计 +Muia5G
C (128)common cost 共同成本 `X]2iz
C (129)company limited byguarantee 有限担保责任公司 4@V <Suw
C (130)company limited shares 股份有限公司 )*QTxN
C (131)competitive position 竞争能力状况 Zn=JmZ
C (132)concept 概念 q'8@
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C (133)conglomerate 跨行业企业 ^{]sD}Q"
C (134)consistency concept 一致性概念 `5 v51TpH
C (135)consolidated accounts 合并报表 :Tl6:=B
C (136)consolidation accounting 合并会计 }Us$y0W\
C (137)consortium 财团 1X:whS5S
C (138)contingency plan 应急计划 t;~`Lm@hY
C (139)contingent liabilities 或有负债 Vgb>3]SU
C (140)continuous operation 连续生产 -H]f@|AOw
C (141)contra 抵消 o5G "J"vxe
C (142)contract cost 合同成本 /v ;Kb|e
C (143)contract costing 合同成本计算 )cmLo0`$
C (144)contribution 贡献毛益 36Y
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C (145)contribution centre 贡献中心 B+H9c~3$
C (146)contribution chart 贡献图 U&\{/l
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 50hh0!
1
C (148)contribution to salesration 贡献毛益对销售比率 BNm va
C (149)control 控制 GpQF* x
C (150)control account 控制帐户 9TN5|x
C (151)control limits 控制限度 ^E?V+3mV
C (152)controllability concept 可控制概念 %IXW|mi
C (153)controllable cost 可控制成本 WsDe0F
C (154)conversion cost 加工成本 s=@CeV@4W
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~acK
$
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C (156)corporate appraisal 公司评估 DczF0Ow
C (157)corporate planning 公司计划 5Cyjq0+
C (158)corporate social reporting 公司社会报告 S7>gNE;%]u
C (159)corporation 股份公司 scEQD
V
C (160)cost 成本 RvZ-w$E&?
C (161)cost account 成本帐户 Ck a]F2,
C (162)cost accounting 成本会计 `-YSFQ~O,
C (163)cost accounting manual 成本手册 /g7?,/vnZ
C (164)cost accounts calendar 成本报表的日历时间 3kQ8*S
C (165)cost adjustment 成本调整 H 1X]tw.
C (166)cost allocation 成本分配 ,ST.pu8N.
C (167)cost apportionment 成本分摊 [MP:Eeg
C (168)cost attribution 成本归属 )P+GklI{4
C (169)cost audit 成本审计 ]<z(Rmn`Q
C (170)cost behaviour 成本性态 fhWD>;%F%
C (171)cost benefit analysis 成本效益分析 :%oj'm44!
C (172)cost center 成本中心 Afl'-
C (173)cost driver 成本动因