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注会《审计》英语常用词汇 gv[7h'}<
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1.audit 审计 =(n'#mV
2.attestation 鉴证 z t,-O7I'1
3.credibility 可信赖程度 =H,cwSE+%
4.audit of financial statements 财务报表审计 +cV!=gDT
5.agreed-upon procedures 执行商定程序 /a$+EQ$
6.high levels of assurance 高水平保证 #dpt=
7.compilation 编制 Y$ChMf
8.reliability 可靠性 Oq[E\8Wn
9.relevance 相关性 YQ]H3GA
10.professional skepticism 职业谨慎 0[1!K&(L
11.objectivity 客观性 'o7PIhD"
12. professional competence 专业胜任能力 kuH;AMdv
13.Senior/CPA-in-charge 项目经理 b<F 4_WF
14.audit engagement letter 业务约定书 VNYLps@4H
15.recurring audit 连续审计 %C3cdy_c
16.the client 委托人 z'qVEHc)
17.change CPA 更换注册会计师 N9n1s2;o
18.the existing CPA 现任注册会计师 I
}/Oi]jA6
19.the successor CPA 后任注册会计师 zDl, bLiJ
20.the preceding CPA前任注册会计师 sN
C?o[9l!
21.issue the audit report 出具审计报告 ,{Ab=xV
22.expert 专家 ]Qu12Wg}P
23.the board of directors 董事会 `5 6QX'?
24.knowledge of the entity‘ s business 了解被审计单位情况 87^
4",
25.assess material misstatement risks评估重大错报风险 1!f'n
S
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 okcl-q
27.a general knowledge of —— 初步了解―――的情况 zJnVO$A'
28.a more knowledge of—— 进一步了解的情况 NdNfa
i
29.the prior year‘s working papers 以前年度工作底稿 Oq2H>eW`f
30.minutes of meeting 会议纪要 Qi[D&47XO
31.business risks 经营风险
7k\7G=
32.appropriateness 适当性 *n*y!z
33.accounting estimate 会计估计 UeICn@)\y
34.management representations 管理层声明 v)d0MxSC
35.going concern assumption 持续经营假设 kW!:bh
36.audit plan 审计计划 T8441qo{>
37.significant audit areas 重点审计领域 g\-3c=X
38.error 错误 p&4n3%(R@
39.fraud舞弊 &!a2%%1#N
40.modified or additional procedures 修改或追加审计程序 A$F;fCV*
41.misappropriation of assets 侵占资产 ]T51;j'48
42.transactions without substance 虚假交易 jkP70Is
43.unusual pressures 异常压力 3EZw F
44.the suspected noncompliance 涉嫌存在违法行为 _Y|kX2l
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45.materialiy 重要性 "B
}08C,?
46.exceed the materiality level 超过重要性水平 Dgm%Ng
47.approach the materiality level 接近重要性水平 yo.SPd="Vx
48.an acceptably low level 可接受水平 ? g{,MP5
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 vQ/\BN
50.misstatements or omissions 错报或漏报 h(8;7}K
51.aggregate 总计 `az`?`i7
52.subsequent events 期后事项 ,j nRt%W
53.adjust the financial statements 调整财务报表 d8kwW!m+
54.perform additional audit procedures 实施追加的审计程序 ]= NYvv>H
55.audit risk 审计风险 U(N$6{i_
56.detection risk 检查风险 4:@|q:DR
57.inappropriate audit opinion 不适当的审计意见 I.u,f:Fl'
58.material misstatement 重大的错报 'U"3'jh
59.tolerable misstatement 可容忍错报 z{g<y^Im+E
60.the acceptable level of detection risk 可接受的检查风险 E`4=C@NN+,
61.assessed level of material misstatement risk 重大错报风险的评估水平 kV rT?
62.simall business 小规模企业 Rdg0WT*;j
63.accounting system 会计系统 12PE{Mut
64.test of control 控制测试 h<K;VpL6
65.walk-through test 穿行测试 3=l-jGJk
66.communication 沟通 SU'1#$69F
67.flow chart 流程图 ;0!Wd
68.reperformance of internal control 重新执行 w)eQ'6Vu
69.audit evidence 审计证据 Hm*vKFhz
70.substantive procedures 实质性程序 6h_ k`z
71.assertions 认定 ijqdZ+
72.esistence 存在 is?&%VY
73.occurrence 发生 W
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74.completeness 完整性 OZ;E&IL
75.rights and obligations 权利和义务 Zax]i,Bx
76.valuation and allocation 计价和分摊 /V<`L
77.cutoff 截止 C5
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78.accuracy 准确性 N&ql(#r
79.classification 分类
CDYx/yO
80.inspection 检查 %B&?D@
81.supervision of counting 监盘 87(^P3
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82.observation 观察 >v_5xd9
83.confirmation 函证 aF{i
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84.computation 计算 O|&TL9:
85.analytical procedures 分析程序 9BD|uU;0
86.vouch 核对 6J-}&U
87.trace 追查 'HWgvmw(
88.audit sampling 审计抽样 RpK,ixbtA+
89.error 误差 m=.7f9
90.expected error 预期误差 7oe@bS/Z
91.population 总体 x\hn;i<
92.sampling risk 抽样风险 x0A%kp&w
93.non- sampling risk 非抽样风险 /Tf*d>Yh;
94.sampling unit 抽样单位 Mto~ /
95.statistical sampling 统计抽样 >jz%bY
96.tolerable error 可容忍误差 quGPk)c
97.the risk of under reliance 信赖不足风险 Z)O>h^0
98.the risk of over reliance 信赖过度风险 \Tf{ui
99.the risk of incorrect rejection 误拒风险 /N]Ow
100. the risk of incorrect acceptance 误受风险 <oaBh)=7
101.working trial balance 试算平衡表 5652'p
102.index and cross-referencing 索引和交叉索引 .(dmuV9
103.cash receipt 现金收入 C$RAJ
104.cash disbursement 现金支出 ?3TK7]1V:
105.bank statement 银行对账单 D
,ZNh1xt
106.bank reconciliation 银行存款余额调节表 a H|OA\<
107.balance sheet date 资产负债表日 EOnp!]Y
108.net realizable value 可变现净值 =E}%>un
109.storeroom 仓库 d)GkXll1D
110.sale invoice 销售发票 )~blx+ \y
111.price list 价目表 4fu\3A&
112.positive confirmation request 积极式询证函 R`C_CsXir
113.negative confirmation request 消极式询证函 F}B/-".^
114.purchase requisition 请购单 )|h;J4V
115.receiving report 验收报告 Bd oC6H
116.gross margin 毛利 ({_:^$E\
117.manufacturing overhead 制造费用 /IJ9_To
118.material requisition 领料单 ~2A$R'x b
119.inventory-taking 存货盘点 h
GA0F9.U
120.bond certificate 债券 H=o-ScA
121.stock certificate 股票 C3b0`|5
122.audit report 审计报告 c7l!G~yx'
123.entity 被审计单位 K?Xo3W%K
124.addressee of the audit report 审计报告的收件人 aC8,Y$>?E`
125.unqualified opinion 无保留意见 jdg
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126.qualified opinion 保留意见 zUEfa!#?
127.disclaimer of opinion 无法表示意见 R#7+
128.adverse opinion 否定意见 7z&adkG:
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A (1)ABC 作业基础成本计算 t1:S!@
A (2)absorbed overhead 已吸收制造费用 6KCCbg/
A (3)absorption costing 吸收成本计算 Fy_<Ui
A (4)account 账户,报表 f0mH|tI`
A (5)accounting postulate 会计假设 ;x3 ]
4^
A (6)accounting series release 会计公告文件 lGnql 1(
A (7)accounting valuation 会计计价 Q 9gFTLQ
A (8)account sale 承销清单 lq\'
A (9)accountability concept 经营责任概念 27*(oT
A (10)accountancy 会计职业 'e<HP Ni)
A (11)accountant 会计师 cdJ`Gk
A (12)accounting 会计 93^(O8.
A (13)agency cost 代理成本 _Xk03\n6
A (14)accounting bases 会计基础 43u PH1
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A (15)accounting manual 会计手册 Ql:
b1C,
A (16)accounting period 会计期间 Rl
slF9f
A (17)accounting policies 会计方针 SZK)q
A (18)accounting rate of return 会计报酬率 4l%?mvA^m
A (19)accounting reference date 会计参照日 [aWDD[#j~
A (20)accounting reference period 会计参照期间 p-i.ITRS
A (21)accrual concept 应计概念 u_p7Mcb
A (22)accrual expenses 应计费用 vNK`Y|u@
A (23)acid test ration 速动比率(酸性测试比率) 5v!DYx
A (24)acquisition 购置 $||ns@F+
A (25)acquisition accounting 收购会计 y=oVUsG
A (26)activity based accounting 作业基础成本计算 E*r
A (27)adjusting events 调整事项 \2].|Mym
A (28)administrative expenses 行政管理费 BDm88<]
A (29)advice note 发货通知 hs{&G^!jo
A (30)amortization 摊销 gI^L
9jE7
A (31)analytical review 分析性检查 clq~ ;hx
A (32)annual equivalent cost 年度等量成本法 `bZ2x@
A (33)annual report and accounts 年度报告和报表 Msv*}^>
A (34)appraisal cost 检验成本 ?`N57'iPb
A (35)appropriation account 盈余分配账户 0\EpH[m}-
A (36)articles of association 公司章程细则 \tiUEE|k
A (37)assets 资产 +3/k/W
A (38)assets cover 资产保障 [V> :`?
A (39)asset value per share 每股资产价值 daA47`+d
A (40)associated company 联营公司 .# !'c
A (41)attainable standard 可达标准 j[m_qohd7
pB g|n=^
A (42)attributable profit 可归属利润 WA]%,6
A (43)audit 审计 H)`C ncB
A (44)audit report 审计报告 |<j,Tr1[
A (45)auditing standards 审计准则 H
9Y2n 0
A (46)authorized share capital 额定股本 7x[LF ^o
A (47)available hours 可用小时 dN]Zs9]
A (48)avoidable costs 可避免成本 ,>bGbx
B (49)back-to-back loan 易币贷款 YM#
B (50)backflush accounting 倒退成本计算 .0nn0)"
B (51)bad debts 坏帐 2~G,Ia
B (52)bad debts ratio 坏帐比率 p4m^ ~e
B (53)bank charges 银行手续费 _DPB?)!x
B (54)bank overdraft 银行透支 L;1$xI8tx
B (55)bank reconciliation 银行存款调节表 05l0B5'p
B (56)bank statement 银行对账单 toS(UM n
B (57)bankruptcy 破产 0On?{Bw
B (58)basis of apportionment 分摊基础 YVQ_tCC_!
B (59)batch 批量 [+g(
B (60)batch costing 分批成本计算 /v}P)&
B (61)beta factor B(市场)风险因素 :X'*8,]KHH
B (62)bill 账单 E;6Y? vJ
B (63)bill of exchange 汇票 |eH wp
B (64)bill of landing 提单 ]dPVtk
B (65)bill of materials 用料预计单 1s{ISWm
B (66)bill payable 应付票据 [,OJX
N-4s
B (67)bill receivable 应收票据
,s1&O`
B (68)bin card 存货记录卡 Zdv.PGn
B (69)bonus 红利 ${A5-
B (70)book-keeping 薄记 pP|,7c5
B (71)Boston classification 波士顿分类 kZV^F*7
B (72)breakeven chart 保本图 CCbkxHMf|!
B (73)breakeven point 保本点 [D*J[?yt
B (74)breaking-down time 复位时间 k1ipvKxp:8
B (75)budget 预算 ^=eq .(>
B (76)budget center 预算中心 Q0pC4WJ`
B (77)budget cost allowance 预算成本折让 ES^>[2Y
B (78)budget manual 预算手册 Uj4Lu
B (79)budget period 预算期间 u]
F70C^~
B (80)budgetary control 预算控制 qSFc=Wwc
B (81)budgeted capacity 预算生产能力 5h_<R!jA
B (82)burden 制造费用 <lC]>L
B (83)business center 经营中心 ybo#K
B (84)business entity 营业个体 'M~BE\
B (85)business unit 经营单位 I\}|Y+C$d/
B (86)buy-out management 管理性购买产权 Yta1`
B (87)by-product 副产品 G 6Wx3~
C (88)called-up share capital 催缴股本 iLF^%!:X%
C (89)capacity 生产能力 UH5w7M
C (90)capacity ratios 生产能力比率
Sa%zre@
C (91)capital 资本 uz ]E_&2
C (92)capital assets pricing model资本资产计价模式 /h/6&R0l
C (93)capital commitment 承诺资本 Q Oz9\,C
C (94)capital employed 已运用的资本 3LKB;
C (95)capital expenditure 资本支出 ykxbX
C (96)capital expenditureauthorization 资本支出核准 6!ZVd#OM%
C (97)capital expenditure control 资本支出控制 "Kyifw?
C (98)capital expenditure proposal资本支出申请 |J:$MX~
C (99)capital funding planning 资本基金筹集计划 z)5S^{(
C (100)capital gain 资本收益 ~_'0]P\
C (101)capital investment appraisal资本投资评估 +IG1IF
C (102)capital maintenance 资本保全 "kX`FaAhY
C (103)capital resource planning 资本资源计划 HV ;;
C (104)capital surplus 资本盈余 {I`B[,*
C (105)capital turnover 资本周转率
}c}
( 5
C (106)card 记录卡 /@Ez" ?V2
C (107)cash 现金 -g:lOht
C (108)cash account 现金账户 :bwM]k*$
C (109)cash book 现金账薄 ?$3r5sx
C (110)cash cow 金牛产品 6
^Ph '
C (111)cash flow 现金流量 B
El
n6zj
C (112)cash discounted 现金贴现 WElrk:b
C (113)cash flow budget 现金流量预算 mKV'jm0
C (114)cash flow statement 现金流量表 Xdc
G0D^
C (115)cash ledger 现金分类账 K>kLUcC7Z
C (116)cash limit 现金限额 H6_xwuw:
C (117)CCA 现时成本会计 B]1HS`
*7
C (118)center 中心 ^"1TPd|
C (119)changeover time 变更时间 .AXdo'&2i
C (120)chartered entity 特许经济个体 ,E&Bn8L~O
C (121)cheque 支票 NUMi])HkN
C (122)cheque register 支票登记薄 X6xx2v%D
C (123)coin analysis 零钱分类 .Y! :x=e
C (124)classification 分类 -n$ewV
C (125)clock card 工时卡 rnu
e(t
C (126)code 代码 ;
yyO0Ha
C (127)commitment accounting 承诺确认会计 T j`y J!0
C (128)common cost 共同成本 `K w7"
C (129)company limited byguarantee 有限担保责任公司 _vL<h$vD
C (130)company limited shares 股份有限公司 8zZSp
C (131)competitive position 竞争能力状况 z!:'V]
C (132)concept 概念 6^sHgYR
C (133)conglomerate 跨行业企业 m=QCG)s
C (134)consistency concept 一致性概念 =N_,l'U\^
C (135)consolidated accounts 合并报表 eZNitGaU
C (136)consolidation accounting 合并会计 @;m$ua*|:
C (137)consortium 财团 PPa^o8jd
C (138)contingency plan 应急计划 MHo1 lrZa+
C (139)contingent liabilities 或有负债 FSU<Y1|XM
C (140)continuous operation 连续生产 0qv$:w)g+v
C (141)contra 抵消 8Y#bN*!
C (142)contract cost 合同成本 0N{+y}/G
C (143)contract costing 合同成本计算 ,d|vP)SS
C (144)contribution 贡献毛益 >Rt9xP
C (145)contribution centre 贡献中心 ,-@5NY1q
C (146)contribution chart 贡献图 X2gz6|WJ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 OC_M4{9/
C (148)contribution to salesration 贡献毛益对销售比率 v)):$s?WB
C (149)control 控制 O%-h&C3
C (150)control account 控制帐户 RZO5=L9E
C (151)control limits 控制限度 f jI #-
C (152)controllability concept 可控制概念 #.<V^
C (153)controllable cost 可控制成本 9=
V>f)R
C (154)conversion cost 加工成本 'S?;J ,/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &x0C4Kh
C (156)corporate appraisal 公司评估 zE`R,:VI
C (157)corporate planning 公司计划 nLy#|C
C (158)corporate social reporting 公司社会报告 [9V]
On
C (159)corporation 股份公司 !8*McOI
C (160)cost 成本 B
wC+ov=
C (161)cost account 成本帐户 ;LRW
8Wd
C (162)cost accounting 成本会计 ''S
&e
C (163)cost accounting manual 成本手册 dig~J\
C (164)cost accounts calendar 成本报表的日历时间 kZVm1W1
C (165)cost adjustment 成本调整 i"HgvBHx
C (166)cost allocation 成本分配 We}lx{E
C (167)cost apportionment 成本分摊 |)o#|Qo
C (168)cost attribution 成本归属 RH(V^09[o
C (169)cost audit 成本审计 0@)%h&mD
C (170)cost behaviour 成本性态 F>+2DlA`<e
C (171)cost benefit analysis 成本效益分析 :.iyR
C (172)cost center 成本中心 s
/%:dnij
C (173)cost driver 成本动因