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注会《审计》英语常用词汇 1$)}EL
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1.audit 审计 v|R#[vtFd
2.attestation 鉴证 |)y-EBZe\"
3.credibility 可信赖程度 `d}t?qWS;F
4.audit of financial statements 财务报表审计 rtdEIk
5.agreed-upon procedures 执行商定程序 `b KJ
6.high levels of assurance 高水平保证 sLd%m+*p
7.compilation 编制 &,tj.?NCn
8.reliability 可靠性 ~~3*o
9.relevance 相关性 F<4>g+A
g
10.professional skepticism 职业谨慎 Zd}12HFq
11.objectivity 客观性 g=$nNQ
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12. professional competence 专业胜任能力 {8"Uxj_6V
13.Senior/CPA-in-charge 项目经理 Z.b?Jzj
14.audit engagement letter 业务约定书 FA{'Ki`
15.recurring audit 连续审计 :7?n)=Tx
16.the client 委托人 *RmD%[f
17.change CPA 更换注册会计师 cI'su?
18.the existing CPA 现任注册会计师 ?
=I']$MH
19.the successor CPA 后任注册会计师 fRjp(m
20.the preceding CPA前任注册会计师 NQcNY=
21.issue the audit report 出具审计报告 aZ8f>t1Q
22.expert 专家 O4cBn{Dq9
23.the board of directors 董事会 T m2+/qO,
24.knowledge of the entity‘ s business 了解被审计单位情况 @D$ogU,#
25.assess material misstatement risks评估重大错报风险 D67z6jep(
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 {s0!hp
27.a general knowledge of —— 初步了解―――的情况 K!8l!FFl
28.a more knowledge of—— 进一步了解的情况 f\?1oMO\
29.the prior year‘s working papers 以前年度工作底稿 )4RSo&9p`
30.minutes of meeting 会议纪要 3X#Cep20a
31.business risks 经营风险 d~q7!
32.appropriateness 适当性 7AF6aog
33.accounting estimate 会计估计 m^ /s}WEqp
34.management representations 管理层声明 uNca@xl'
35.going concern assumption 持续经营假设 `{NbMc\
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36.audit plan 审计计划 9&zQ5L>
37.significant audit areas 重点审计领域 q ,+29
38.error 错误 IEe;ygL#
39.fraud舞弊 OBf$Z"i
40.modified or additional procedures 修改或追加审计程序 ]*D~>q"#\
41.misappropriation of assets 侵占资产 M eYu
42.transactions without substance 虚假交易 n72kJ3u.
43.unusual pressures 异常压力 ;B
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44.the suspected noncompliance 涉嫌存在违法行为 <Y"HCa{
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 _zkT
x7H
47.approach the materiality level 接近重要性水平 Rm}G4Pq
48.an acceptably low level 可接受水平 yZ)-=H
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 1.5R`vKn]
50.misstatements or omissions 错报或漏报 F_&H*kL L3
51.aggregate 总计 jW{bP_,"
52.subsequent events 期后事项 xwj{4fzpk{
53.adjust the financial statements 调整财务报表 tYG6Gl
54.perform additional audit procedures 实施追加的审计程序 !DD4Bqez
55.audit risk 审计风险 %pLqX61t=
56.detection risk 检查风险 ,hZ?]P&
57.inappropriate audit opinion 不适当的审计意见 j
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58.material misstatement 重大的错报 `~D{]'j
59.tolerable misstatement 可容忍错报 kG5Uc83#G
60.the acceptable level of detection risk 可接受的检查风险 jhkXU+4
61.assessed level of material misstatement risk 重大错报风险的评估水平 $RYOj{1
62.simall business 小规模企业 FD5OO;$
63.accounting system 会计系统 *J{E1])<a
64.test of control 控制测试 \(}pm#O
65.walk-through test 穿行测试 c<sq0('`
66.communication 沟通 Z*IW*f&0>1
67.flow chart 流程图 u4'B
68.reperformance of internal control 重新执行 n] t3d
69.audit evidence 审计证据 v3(0Mu0J
70.substantive procedures 实质性程序 Ap 3B'
71.assertions 认定 Zy|u5J
72.esistence 存在 `XM0Mm%
73.occurrence 发生 AW'$5NF>
74.completeness 完整性 Lt
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75.rights and obligations 权利和义务 0<##8m@F8
76.valuation and allocation 计价和分摊 1kD1$5
77.cutoff 截止 5RP5%U
78.accuracy 准确性 ZZYtaVF:
79.classification 分类 ce*?crOV
80.inspection 检查 $LG.rJ/*
81.supervision of counting 监盘 ?O"zp65d(
82.observation 观察 WO6+r?0M2
83.confirmation 函证 ]=59_bkD:s
84.computation 计算 Io tc>!
85.analytical procedures 分析程序 KUC%Da3
86.vouch 核对 pD
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87.trace 追查 I:0dz:T7*
88.audit sampling 审计抽样 xe9
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89.error 误差 MHGaf`7ro
90.expected error 预期误差 w ~^{V4V
91.population 总体 z2Z}
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92.sampling risk 抽样风险 u68ic1
93.non- sampling risk 非抽样风险 q29d=
94.sampling unit 抽样单位 \FF|b"E_=
95.statistical sampling 统计抽样 $.31<@T7
96.tolerable error 可容忍误差 7K+eI!m.s
97.the risk of under reliance 信赖不足风险 1bHQB$%z
98.the risk of over reliance 信赖过度风险 Z-y
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99.the risk of incorrect rejection 误拒风险 c`N_MP
100. the risk of incorrect acceptance 误受风险 gZ-:
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101.working trial balance 试算平衡表 {bG. X?b
102.index and cross-referencing 索引和交叉索引 L">m2/ HG
103.cash receipt 现金收入 :Zo^Uc:*w
104.cash disbursement 现金支出 }:[MSUm5
105.bank statement 银行对账单 "!uS!BI?
106.bank reconciliation 银行存款余额调节表 # %'%LY=
107.balance sheet date 资产负债表日 t3C#
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108.net realizable value 可变现净值 *}_i[6_\E
109.storeroom 仓库 6q7jI
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110.sale invoice 销售发票 k(v &+v
111.price list 价目表 s.XxYXR\
112.positive confirmation request 积极式询证函 /||8j.Tm
113.negative confirmation request 消极式询证函 ;iJ}[HUo
114.purchase requisition 请购单 qk>M~,
115.receiving report 验收报告 r"p"UW9og
116.gross margin 毛利 SpOSUpl%
117.manufacturing overhead 制造费用 ymT]ow6C
118.material requisition 领料单 M'oQ<,yW-
119.inventory-taking 存货盘点 9;rZ )QD
120.bond certificate 债券 &vIj(e9Y
121.stock certificate 股票 1_StgFu u
122.audit report 审计报告 =vDpm,
123.entity 被审计单位 |CK/-UG}
124.addressee of the audit report 审计报告的收件人 $$*0bRfd4=
125.unqualified opinion 无保留意见 s?fEorG
126.qualified opinion 保留意见 85Kf>z::c
127.disclaimer of opinion 无法表示意见 7|Iq4@IT
128.adverse opinion 否定意见 V8b^{}nxt
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A (1)ABC 作业基础成本计算 ey\(*Tu9
A (2)absorbed overhead 已吸收制造费用 QUF1_Sa
A (3)absorption costing 吸收成本计算 4{b/Nv:b
A (4)account 账户,报表 '*t<g@2$
A (5)accounting postulate 会计假设 ]iZ-MG)J
A (6)accounting series release 会计公告文件 @&9<)1F
A (7)accounting valuation 会计计价 3M'Y'Szm
A (8)account sale 承销清单 IxY!.d_s|~
A (9)accountability concept 经营责任概念 &ha<p
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A (10)accountancy 会计职业 W9bpKmc
A (11)accountant 会计师 AboRuHQ
A (12)accounting 会计 V;P*/ke
A (13)agency cost 代理成本 $N|Spp0
A (14)accounting bases 会计基础 Jq+@%#G
A (15)accounting manual 会计手册 Xob(4
A (16)accounting period 会计期间 =,&{ &m)
A (17)accounting policies 会计方针 6+C]rEY/o
A (18)accounting rate of return 会计报酬率 F$9+WS`c
A (19)accounting reference date 会计参照日 dbF9%I@
A (20)accounting reference period 会计参照期间 "IWL& cH3
A (21)accrual concept 应计概念 /)rv Ndn
A (22)accrual expenses 应计费用 .e}`n)z
A (23)acid test ration 速动比率(酸性测试比率) \tdYTb.
A (24)acquisition 购置 dQ#oY|a
A (25)acquisition accounting 收购会计 pwF])uf*{\
A (26)activity based accounting 作业基础成本计算 q\~D:z$+CO
A (27)adjusting events 调整事项 [kPl7[OL
A (28)administrative expenses 行政管理费 w2K>k/v{-
A (29)advice note 发货通知 '%a:L^a?
A (30)amortization 摊销 1z@ ncqe
A (31)analytical review 分析性检查 59?$9}ob
A (32)annual equivalent cost 年度等量成本法 t,kai6UM
A (33)annual report and accounts 年度报告和报表 P{,=a]x,mz
A (34)appraisal cost 检验成本 ntZH
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A (35)appropriation account 盈余分配账户 gpCWX
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A (36)articles of association 公司章程细则 `|:` yl
A (37)assets 资产 G@<[fO|Iam
A (38)assets cover 资产保障 cQ0+kX<
A (39)asset value per share 每股资产价值 0 Gq<APtr
A (40)associated company 联营公司 S+d@RMdes
A (41)attainable standard 可达标准 hpxqL%
r
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A (42)attributable profit 可归属利润 /$
-^k[%
A (43)audit 审计 m@r+M"!R
A (44)audit report 审计报告 x2|YrkGv
A (45)auditing standards 审计准则 '8Q:}{
A (46)authorized share capital 额定股本 f
xWW"B*A
A (47)available hours 可用小时 1mLd_]F'F
A (48)avoidable costs 可避免成本 1 h.=c
B (49)back-to-back loan 易币贷款 dU7+rc2,CU
B (50)backflush accounting 倒退成本计算 ],lrT0_cT
B (51)bad debts 坏帐 ~VRt6C
B (52)bad debts ratio 坏帐比率 n(|~z
B (53)bank charges 银行手续费 CLb~6LD
B (54)bank overdraft 银行透支 s)=fs#%
B (55)bank reconciliation 银行存款调节表 I.f)rMl+h
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 ;^9A o>(?y
B (58)basis of apportionment 分摊基础 lzQmD/
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B (59)batch 批量 9aED6
B (60)batch costing 分批成本计算 E|(T
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B (61)beta factor B(市场)风险因素 >IL[eiiPG
B (62)bill 账单 9t.u9C=!F
B (63)bill of exchange 汇票 S1iF1X(+?X
B (64)bill of landing 提单 -'j_JJ
B (65)bill of materials 用料预计单 :N \j@yJK
B (66)bill payable 应付票据 )%4%Uo_Xm
B (67)bill receivable 应收票据 $*035f
B (68)bin card 存货记录卡 F__j]}?
B (69)bonus 红利 Op&i6V}<s
B (70)book-keeping 薄记 t:DZow
B (71)Boston classification 波士顿分类 "ooq1
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B (72)breakeven chart 保本图 ^
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B (73)breakeven point 保本点 j4ARGkK5B
B (74)breaking-down time 复位时间 k3[%pS
B (75)budget 预算 y;
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B (76)budget center 预算中心 ax]Pa*C}
B (77)budget cost allowance 预算成本折让 p)5j~Nl
B (78)budget manual 预算手册 MZyzc
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B (79)budget period 预算期间 wA+QUN3#n
B (80)budgetary control 预算控制 Hm>M}MF3
B (81)budgeted capacity 预算生产能力 sD|P*ir
B (82)burden 制造费用 C@{#OOa
B (83)business center 经营中心 <oweLRt
B (84)business entity 营业个体 v"y0D
B (85)business unit 经营单位 n+C]&6-b
B (86)buy-out management 管理性购买产权 mE`OG8
B (87)by-product 副产品 O]"3o,/]G
C (88)called-up share capital 催缴股本 &n_aMZ;
C (89)capacity 生产能力 o"^+ i#H!
C (90)capacity ratios 生产能力比率 zYCrfr
C (91)capital 资本 wT;3>%Mtr
C (92)capital assets pricing model资本资产计价模式 N7S?m@
C (93)capital commitment 承诺资本 [0M2`x4`
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 k<1BE^[V
C (96)capital expenditureauthorization 资本支出核准 -8j<`(M'5
C (97)capital expenditure control 资本支出控制 W'3&\}
C (98)capital expenditure proposal资本支出申请 !H,_*u.
C (99)capital funding planning 资本基金筹集计划 aR3R,6ec
C (100)capital gain 资本收益 dKs^Dq
C (101)capital investment appraisal资本投资评估 <M(Jqb cWa
C (102)capital maintenance 资本保全 2~:jg1
C (103)capital resource planning 资本资源计划 4NY00d/R
C (104)capital surplus 资本盈余 Y<~Nx~w{
C (105)capital turnover 资本周转率
j"FX ?|4
C (106)card 记录卡 (7C&I-l
C (107)cash 现金 e,Ih7-=Er,
C (108)cash account 现金账户 9ghZLQ
C (109)cash book 现金账薄 _R&}CP
C (110)cash cow 金牛产品 wRgh`Hc\}
C (111)cash flow 现金流量 iI_ad7,u
C (112)cash discounted 现金贴现 \3P.G S{l
C (113)cash flow budget 现金流量预算 Vp
=
C (114)cash flow statement 现金流量表 zWiMl.[
C (115)cash ledger 现金分类账 ld~8g,
C (116)cash limit 现金限额 ?Ji.bnfK
C (117)CCA 现时成本会计 nSH
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C (118)center 中心 GarPnb
C (119)changeover time 变更时间 l
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C (120)chartered entity 特许经济个体 F$kLft[:
C (121)cheque 支票 zk+&5d4(
C (122)cheque register 支票登记薄 qXPT1%+)y
C (123)coin analysis 零钱分类 auOYi<<>W
C (124)classification 分类 65FdA-4
C (125)clock card 工时卡 } D5*
C (126)code 代码 ([loWr}QR
C (127)commitment accounting 承诺确认会计 =Qt08,.bW
C (128)common cost 共同成本 1tvgM
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C (129)company limited byguarantee 有限担保责任公司 7g(,$5
C (130)company limited shares 股份有限公司 9*!C|gC9Ia
C (131)competitive position 竞争能力状况
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C (132)concept 概念 xyO]Evg
C (133)conglomerate 跨行业企业 x)6yWr[ri%
C (134)consistency concept 一致性概念 g%z?O[CN
C (135)consolidated accounts 合并报表 *u
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C (136)consolidation accounting 合并会计 <y${Pkrj
C (137)consortium 财团 Rul Zh2C
C (138)contingency plan 应急计划 H-%)r&"vn
C (139)contingent liabilities 或有负债 *&X.
C (140)continuous operation 连续生产 iqecm]Z0
C (141)contra 抵消 |]7z
C (142)contract cost 合同成本 hw`+,_ g
C (143)contract costing 合同成本计算 1Yt;1k'
C (144)contribution 贡献毛益 uHdrHP
C (145)contribution centre 贡献中心 Wx}+Vq<q
C (146)contribution chart 贡献图 C3fSSa%b
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 s&S8P;K|
C (148)contribution to salesration 贡献毛益对销售比率 Zf<M14iM
C (149)control 控制 XAuB .)|
C (150)control account 控制帐户 .+XGbs]kCi
C (151)control limits 控制限度 "rz|sbj
C (152)controllability concept 可控制概念 Gy36{*
C (153)controllable cost 可控制成本 } G$rr.G
C (154)conversion cost 加工成本 J-lQPMI,
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 KK-9[S-
C (156)corporate appraisal 公司评估 )i&9)_ro
C (157)corporate planning 公司计划 2#Fc4RR;
C (158)corporate social reporting 公司社会报告 ;$W/le"Xr
C (159)corporation 股份公司 *JXiOs
C (160)cost 成本 DKL< "#.7
C (161)cost account 成本帐户 xw-x<7
C (162)cost accounting 成本会计 )L#C1DP#
C (163)cost accounting manual 成本手册 (j-[m\wF
C (164)cost accounts calendar 成本报表的日历时间 kvh}{@|-
C (165)cost adjustment 成本调整 hx$-d}W{
C (166)cost allocation 成本分配 >8;Co]::kx
C (167)cost apportionment 成本分摊 X#mm
Z;P
C (168)cost attribution 成本归属 TRG(W^<F
C (169)cost audit 成本审计 !pI)i*V|
C (170)cost behaviour 成本性态 Xz5 aTJ&
C (171)cost benefit analysis 成本效益分析 CQfrAk4mu
C (172)cost center 成本中心 q#B^yk|Y
C (173)cost driver 成本动因