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注会《审计》英语常用词汇 ,Ut!u)
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1.audit 审计 pl1EJ <
2.attestation 鉴证 /ieu)m:2
3.credibility 可信赖程度 @Z3[c[D)9
4.audit of financial statements 财务报表审计 +1JZB*W
5.agreed-upon procedures 执行商定程序 'W<a54T?z
6.high levels of assurance 高水平保证 pAPQi|CN
7.compilation 编制 L<[,7V
8.reliability 可靠性 rsIt~w
9.relevance 相关性
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10.professional skepticism 职业谨慎 oHP>v_X
11.objectivity 客观性 MkluK=$
12. professional competence 专业胜任能力 ;-<<1Jz/2
13.Senior/CPA-in-charge 项目经理 ;X9MA=b
14.audit engagement letter 业务约定书 iTKG,$G
15.recurring audit 连续审计 yK @X^jf
16.the client 委托人 '|dKg"Yl
17.change CPA 更换注册会计师 S7\|/h:4
18.the existing CPA 现任注册会计师 f:)
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19.the successor CPA 后任注册会计师 EF_h::A_
20.the preceding CPA前任注册会计师 ~'PS|
21.issue the audit report 出具审计报告 zm_hLk
22.expert 专家 CwCo"%E8}
23.the board of directors 董事会 z9uEOX&2\
24.knowledge of the entity‘ s business 了解被审计单位情况 ]R2Z -2
25.assess material misstatement risks评估重大错报风险 |Ls&~'ik
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 ]0/~6f
27.a general knowledge of —— 初步了解―――的情况 ];wohW%
28.a more knowledge of—— 进一步了解的情况 N2S!.H!Wz
29.the prior year‘s working papers 以前年度工作底稿 RmCn&-i
30.minutes of meeting 会议纪要 sDh6 Uk
31.business risks 经营风险 J^<j=a|D
32.appropriateness 适当性 ;4O;74`Zh
33.accounting estimate 会计估计 #h5Hi9LKf
34.management representations 管理层声明 .DV#-tUh
35.going concern assumption 持续经营假设 BZ'y}Zu*
36.audit plan 审计计划 0ghwFo
37.significant audit areas 重点审计领域
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38.error 错误 JzS^9)&
39.fraud舞弊 wTJMq`sY_
40.modified or additional procedures 修改或追加审计程序 `P)64So-1
41.misappropriation of assets 侵占资产 .q;RNCUt
42.transactions without substance 虚假交易 hc4`'r;
43.unusual pressures 异常压力 ve_4@
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44.the suspected noncompliance 涉嫌存在违法行为 TTw~.x,
45.materialiy 重要性 ud~VQXZo
46.exceed the materiality level 超过重要性水平 4HYH\ey
47.approach the materiality level 接近重要性水平 jAQ)3ON<
48.an acceptably low level 可接受水平 V.OoZGE>]
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
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50.misstatements or omissions 错报或漏报 5kL# V
51.aggregate 总计 c9_4ohB
52.subsequent events 期后事项 qLktMp_
53.adjust the financial statements 调整财务报表 *b 7
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54.perform additional audit procedures 实施追加的审计程序 qz_TcU'
55.audit risk 审计风险 (}7o
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56.detection risk 检查风险 YJtOdgG|q
57.inappropriate audit opinion 不适当的审计意见 g275{2G9
58.material misstatement 重大的错报 9#=IrlV4
59.tolerable misstatement 可容忍错报 ? _h#>
60.the acceptable level of detection risk 可接受的检查风险 V[2<ha[n>
61.assessed level of material misstatement risk 重大错报风险的评估水平 J~ gkGso
62.simall business 小规模企业 oR%E_g?mI~
63.accounting system 会计系统 & /FA>
64.test of control 控制测试 Ml_
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65.walk-through test 穿行测试 f~(^|~ZT
66.communication 沟通 -:1Gr8
67.flow chart 流程图 `S!uj <-
68.reperformance of internal control 重新执行 EPUJa~4
69.audit evidence 审计证据 6`PGV+3j
70.substantive procedures 实质性程序 3By>t!~Q
71.assertions 认定 GmWQJY X\
72.esistence 存在 BDm H^`V
73.occurrence 发生 w `9GygS
74.completeness 完整性 h"%,eW|^
75.rights and obligations 权利和义务 S
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76.valuation and allocation 计价和分摊 +Y%I0.?&5
77.cutoff 截止 J,2v~Dq
78.accuracy 准确性 0i1?S6]d-
79.classification 分类 N`mC_)
80.inspection 检查 j?` D\LZhf
81.supervision of counting 监盘 dIh(~KqB
82.observation 观察 N7|W.(
83.confirmation 函证 u*YuU%H=
84.computation 计算 t"@|;uPAu
85.analytical procedures 分析程序 LAjw!QB
86.vouch 核对 S>zKD
87.trace 追查 7!d<>_oH
88.audit sampling 审计抽样 Y&:\s8C
89.error 误差 Y&Nv>o_}5
90.expected error 预期误差 mwiPvwHrg
91.population 总体 *g
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92.sampling risk 抽样风险 j1C0LP8
93.non- sampling risk 非抽样风险 ViC
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94.sampling unit 抽样单位 G}OrpPP
95.statistical sampling 统计抽样 9<#R;eIsv
96.tolerable error 可容忍误差 p<.!::* %(
97.the risk of under reliance 信赖不足风险 ^|axt VhMO
98.the risk of over reliance 信赖过度风险 l~>rpG
99.the risk of incorrect rejection 误拒风险 +GEKg~/4e
100. the risk of incorrect acceptance 误受风险 _3?xIT
101.working trial balance 试算平衡表 a\.?
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102.index and cross-referencing 索引和交叉索引 (IWd?,H,n
103.cash receipt 现金收入 &b:Zln.j
104.cash disbursement 现金支出 zCN;LpbEJY
105.bank statement 银行对账单 7PPsEU:rf
106.bank reconciliation 银行存款余额调节表 $TUC?e9"h
107.balance sheet date 资产负债表日 +\@\,{Ujy
108.net realizable value 可变现净值 ntUVhIE0
109.storeroom 仓库 FP
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110.sale invoice 销售发票 `>HthK
111.price list 价目表 "e?#c<p7
112.positive confirmation request 积极式询证函 ]?5@ObG
113.negative confirmation request 消极式询证函 %JU23c*
114.purchase requisition 请购单 /IR5[67
115.receiving report 验收报告 0R{R=r]
116.gross margin 毛利 5 BG&r*U
117.manufacturing overhead 制造费用 (W6\%H2u
118.material requisition 领料单 J~ rC
119.inventory-taking 存货盘点 #k]0[;1os
120.bond certificate 债券 gnK!"!
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121.stock certificate 股票 yD'h5)yu
122.audit report 审计报告 nK;
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123.entity 被审计单位 'Z%aBCM
124.addressee of the audit report 审计报告的收件人 Y2~{q Y
125.unqualified opinion 无保留意见 -&^( T
126.qualified opinion 保留意见 ZI*A0_;L
127.disclaimer of opinion 无法表示意见 %bETr"Xom
128.adverse opinion 否定意见 0md{e`'q:
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A (1)ABC 作业基础成本计算 d:ajD
A (2)absorbed overhead 已吸收制造费用 W..>Ny;'3
A (3)absorption costing 吸收成本计算 t$Ji{t-
A (4)account 账户,报表 zTzG&B-
A (5)accounting postulate 会计假设 (3S/"ZE
A (6)accounting series release 会计公告文件 YtKX\q^.
A (7)accounting valuation 会计计价 {:+^[rerj
A (8)account sale 承销清单 KV(W|~+ rM
A (9)accountability concept 经营责任概念 "K=)J'/n
A (10)accountancy 会计职业 `t"Kq+
A (11)accountant 会计师 ^OsUWhkV
A (12)accounting 会计 ~DS9{Y
A (13)agency cost 代理成本 lJ2/xE ]
A (14)accounting bases 会计基础 U9%nku4
A (15)accounting manual 会计手册 N>iCb:_
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A (16)accounting period 会计期间 (8/xSOZ[
A (17)accounting policies 会计方针 -igZU>0B_
A (18)accounting rate of return 会计报酬率 e/%YruzS
A (19)accounting reference date 会计参照日 En%o7^W++
A (20)accounting reference period 会计参照期间 UYLI>XSd
A (21)accrual concept 应计概念 %-1-J<<J
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A (22)accrual expenses 应计费用 gpl!Iz~5
A (23)acid test ration 速动比率(酸性测试比率) oMf h|B
A (24)acquisition 购置 2(x KE_|
A (25)acquisition accounting 收购会计 2,`mNjHh
A (26)activity based accounting 作业基础成本计算 ZPog)d@!
A (27)adjusting events 调整事项 p{GDW_
A (28)administrative expenses 行政管理费 8zv6Mx
A (29)advice note 发货通知 NV ~i4R*#
A (30)amortization 摊销 ?NeB_<dLa`
A (31)analytical review 分析性检查 QR8Q10
A (32)annual equivalent cost 年度等量成本法 N_}Im>;!
A (33)annual report and accounts 年度报告和报表 7t/SZm
A (34)appraisal cost 检验成本 1@Gv`{v
A (35)appropriation account 盈余分配账户 <\NXCUqDpo
A (36)articles of association 公司章程细则 1z!Lk*C)
A (37)assets 资产 WJ,ON-v
A (38)assets cover 资产保障 XAkl,Y
A (39)asset value per share 每股资产价值 *Ux"3IXO
A (40)associated company 联营公司 [X\2U4
A (41)attainable standard 可达标准 AX?6Q4Gq1
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A (42)attributable profit 可归属利润 6f1Y:qK'@
A (43)audit 审计 cViCWc2
A (44)audit report 审计报告 j(N9%/4u
A (45)auditing standards 审计准则 Q4 S8NqE
A (46)authorized share capital 额定股本 ]P5u:~U
A (47)available hours 可用小时 <Z_`^~!
A (48)avoidable costs 可避免成本 /zAx`H
B (49)back-to-back loan 易币贷款 SesO$=y
B (50)backflush accounting 倒退成本计算 {%dQV#'c
B (51)bad debts 坏帐 1Tkz!
B (52)bad debts ratio 坏帐比率 B 8,{j
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B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 *8+YR
B (55)bank reconciliation 银行存款调节表 M3;B]iRQD
B (56)bank statement 银行对账单 jeNEC&J
B (57)bankruptcy 破产 T!r7RS
B (58)basis of apportionment 分摊基础 $'w l{D"
B (59)batch 批量 s6IuM )x
B (60)batch costing 分批成本计算 MR: {Ps&,
B (61)beta factor B(市场)风险因素 dDn:^)
B (62)bill 账单 |M&/(0
B (63)bill of exchange 汇票 D:0PppE
B (64)bill of landing 提单 \Ld7fP
B (65)bill of materials 用料预计单 L"0L_G
B (66)bill payable 应付票据 +/'jX?7x%
B (67)bill receivable 应收票据 X8TZePh
B (68)bin card 存货记录卡 N\$6R-L
B (69)bonus 红利 R8)"M(u=l
B (70)book-keeping 薄记 4B
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B (71)Boston classification 波士顿分类 e)8iPu ..
B (72)breakeven chart 保本图 J.(_c'
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B (73)breakeven point 保本点 7v_e"[s~
B (74)breaking-down time 复位时间 lw{|~m5`
B (75)budget 预算 N:.bnF(
B (76)budget center 预算中心 a gzG
B (77)budget cost allowance 预算成本折让 {I
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B (78)budget manual 预算手册 P^ VNB
B (79)budget period 预算期间 /zM7G?y
B (80)budgetary control 预算控制 =r2d{
B (81)budgeted capacity 预算生产能力 TgLlmU*qMU
B (82)burden 制造费用 7+bzCDKU
B (83)business center 经营中心 dLq!t@?iu>
B (84)business entity 营业个体 7Fx8&Z
B (85)business unit 经营单位 82<!b]^1
B (86)buy-out management 管理性购买产权 pOXEM1"2A
B (87)by-product 副产品 &R]G)f#w%*
C (88)called-up share capital 催缴股本 @2<J_Ja
C (89)capacity 生产能力 YDwns
C (90)capacity ratios 生产能力比率 ~czt=
C (91)capital 资本 D3OV.G]`
C (92)capital assets pricing model资本资产计价模式 RPu-E9g@
C (93)capital commitment 承诺资本 |qD<h
C (94)capital employed 已运用的资本 "Q( 8FF
C (95)capital expenditure 资本支出 P'+*d#*S
C (96)capital expenditureauthorization 资本支出核准 j!l(ReGb
C (97)capital expenditure control 资本支出控制 &2DW
C (98)capital expenditure proposal资本支出申请 ZJ
qmD
C (99)capital funding planning 资本基金筹集计划 $uqlJG#`
C (100)capital gain 资本收益 n9%rjS$
C (101)capital investment appraisal资本投资评估 r BL)ct
C (102)capital maintenance 资本保全 ~H.;pJ{ 8
C (103)capital resource planning 资本资源计划 R;%iu0
C (104)capital surplus 资本盈余 9bB~r[k
C (105)capital turnover 资本周转率 R B!g,u
C (106)card 记录卡 `^/Q"zH
C (107)cash 现金 q)/4i9
C (108)cash account 现金账户 #{(rOb6H)
C (109)cash book 现金账薄 [3s~Z8
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C (110)cash cow 金牛产品 p5*Y&aKj
C (111)cash flow 现金流量 C,E 5/XW
C (112)cash discounted 现金贴现 udB}`<Q
C (113)cash flow budget 现金流量预算 n~h%K7
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C (114)cash flow statement 现金流量表 5R4 dN=L*1
C (115)cash ledger 现金分类账 ZO,]h9?4
C (116)cash limit 现金限额 Ugn"w E
C (117)CCA 现时成本会计 KLk37IY2\
C (118)center 中心 LakP'P6`E
C (119)changeover time 变更时间 p=zjJ~DVd
C (120)chartered entity 特许经济个体 ??F{Gli"C`
C (121)cheque 支票 ^l9S5
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C (122)cheque register 支票登记薄 >\e11OU0Gy
C (123)coin analysis 零钱分类 |G1U$p
C (124)classification 分类 5Z@Q^
C (125)clock card 工时卡 tP\Utl-0
C (126)code 代码 8WvT0q>]
C (127)commitment accounting 承诺确认会计 8ydOS
C (128)common cost 共同成本 +mY(6|1
C (129)company limited byguarantee 有限担保责任公司 QAR<.zXvP
C (130)company limited shares 股份有限公司 [W2k#-%G
C (131)competitive position 竞争能力状况 \Tc$P#
C (132)concept 概念 w$p v
C (133)conglomerate 跨行业企业 b@7
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C (134)consistency concept 一致性概念 ^71sIf;+
C (135)consolidated accounts 合并报表 vm(% u!_P
C (136)consolidation accounting 合并会计 milU,!7J
C (137)consortium 财团 #pIb:/2a_
C (138)contingency plan 应急计划 c9Cp!.#*E
C (139)contingent liabilities 或有负债 gw H6r3=y(
C (140)continuous operation 连续生产 G
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C (141)contra 抵消 Z'\_YbB
C (142)contract cost 合同成本 5yry$w$G)
C (143)contract costing 合同成本计算 $+tkBM
C (144)contribution 贡献毛益 TY?Fs-
C (145)contribution centre 贡献中心 P%1s6fjU
C (146)contribution chart 贡献图 UW\.!TV
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |')Z;
C (148)contribution to salesration 贡献毛益对销售比率 zEu*
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C (149)control 控制 t({:TQ
C (150)control account 控制帐户 :5ji.g* 0
C (151)control limits 控制限度 :wIbKs.r
C (152)controllability concept 可控制概念 |[*b[O
1W
C (153)controllable cost 可控制成本 km *$;Nli
C (154)conversion cost 加工成本 8 }-"&-X
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 +Ta7b)
C (156)corporate appraisal 公司评估
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C (157)corporate planning 公司计划 -Z
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C (158)corporate social reporting 公司社会报告 YYhRdU/g
C (159)corporation 股份公司 .6r&<*
C (160)cost 成本 U5" C"+
3
C (161)cost account 成本帐户 =|H/[",gg
C (162)cost accounting 成本会计 y0Ag px
C (163)cost accounting manual 成本手册 s{gdTG6v`
C (164)cost accounts calendar 成本报表的日历时间 Up8#Nz
T
C (165)cost adjustment 成本调整 +YP,LDJ!v
C (166)cost allocation 成本分配 }v`5
C (167)cost apportionment 成本分摊 KX{ S8_
C (168)cost attribution 成本归属 <CeDIX t
C (169)cost audit 成本审计 9'}m797I'
C (170)cost behaviour 成本性态 p 5P<3(
C (171)cost benefit analysis 成本效益分析 *vht</?J
C (172)cost center 成本中心 "S1+mSW>
C (173)cost driver 成本动因