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注会《审计》英语常用词汇 %4=r .9
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X,]E {
1.audit 审计 *%3%Zj,{
2.attestation 鉴证 ^=COgO]e
3.credibility 可信赖程度 K&Sz8# +
4.audit of financial statements 财务报表审计 .T>^bLuFy
5.agreed-upon procedures 执行商定程序 H% peE9>$
6.high levels of assurance 高水平保证 jc$gy`,F
7.compilation 编制 :t7M'BSm2z
8.reliability 可靠性 O`;e^PhN
9.relevance 相关性 ezq<)gJc
10.professional skepticism 职业谨慎 kH.W17D~
11.objectivity 客观性 !kTI@103Wd
12. professional competence 专业胜任能力 G~VukW<e
13.Senior/CPA-in-charge 项目经理 JO3x#1~;_
14.audit engagement letter 业务约定书 dcd9AW=
15.recurring audit 连续审计 W$>AK_Y}
16.the client 委托人 R0WI s:k2
17.change CPA 更换注册会计师 S [$Os7
18.the existing CPA 现任注册会计师 6EX_IDb
19.the successor CPA 后任注册会计师 pzQWr*5a
20.the preceding CPA前任注册会计师 7)i6L'r
21.issue the audit report 出具审计报告 x%Fy1.
22.expert 专家 "PK`Ca@`v
23.the board of directors 董事会 [X\<C '<
24.knowledge of the entity‘ s business 了解被审计单位情况 _Nx#)(x
25.assess material misstatement risks评估重大错报风险 Xi:y3 5q
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ru#CywK{{;
27.a general knowledge of —— 初步了解―――的情况 4Odf6v,*@
28.a more knowledge of—— 进一步了解的情况 Zv"qA
29.the prior year‘s working papers 以前年度工作底稿 ,&q
Q[i
30.minutes of meeting 会议纪要 -~|E(ys
31.business risks 经营风险 <hv {,1p-r
32.appropriateness 适当性 s|O4>LsG
33.accounting estimate 会计估计 ] 'B4O1
34.management representations 管理层声明 V6CRl&ZKO
35.going concern assumption 持续经营假设 7`G
FtX}
36.audit plan 审计计划 dfa^5`_
37.significant audit areas 重点审计领域 h{Zd, 9H
38.error 错误 '",+2=JJ
39.fraud舞弊 (QFu``ae+
40.modified or additional procedures 修改或追加审计程序 }jI=*
41.misappropriation of assets 侵占资产 .szc-r{
42.transactions without substance 虚假交易 !</Snsi
43.unusual pressures 异常压力 ~stG2^"[
44.the suspected noncompliance 涉嫌存在违法行为 mC,: .d
45.materialiy 重要性 EQvZ(-_;4
46.exceed the materiality level 超过重要性水平 t*Xo@
KA
47.approach the materiality level 接近重要性水平 )Bb:?!EuEH
48.an acceptably low level 可接受水平 M,R**z
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ukAE7O(W&
50.misstatements or omissions 错报或漏报 'ZXd|WI
51.aggregate 总计 }Y=X{3+~.
52.subsequent events 期后事项 EqjaD/6Y`
53.adjust the financial statements 调整财务报表 }TD
oQ]P
54.perform additional audit procedures 实施追加的审计程序 <`P7^
'z!
55.audit risk 审计风险 T:G8xI1
P
56.detection risk 检查风险 |{j\7G*5
57.inappropriate audit opinion 不适当的审计意见 #$
?!P1
58.material misstatement 重大的错报 i\yp(tE%^
59.tolerable misstatement 可容忍错报 t91z
<Y|
60.the acceptable level of detection risk 可接受的检查风险 ndE" v"_H
61.assessed level of material misstatement risk 重大错报风险的评估水平 z"PU`v
62.simall business 小规模企业 ^*@D%U
63.accounting system 会计系统 FhAYk
64.test of control 控制测试 -h`[w:
65.walk-through test 穿行测试 i9O;D*
66.communication 沟通 f.{/PL
67.flow chart 流程图 F=9
-po
68.reperformance of internal control 重新执行 G1?m}{
D)
69.audit evidence 审计证据 y/\0qQ/
70.substantive procedures 实质性程序 k "Qr
71.assertions 认定 8_h:_7e
72.esistence 存在 0V!@*Z
73.occurrence 发生 zAA3bgaa
74.completeness 完整性 loByT
p
^
75.rights and obligations 权利和义务 6EY
W:o
76.valuation and allocation 计价和分摊 8oxYgj&~X
77.cutoff 截止 hha!uD~(
78.accuracy 准确性 tg#d.(
79.classification 分类 g5>c-i
80.inspection 检查 3zsjL=ta
81.supervision of counting 监盘 @Z[XV"w|
82.observation 观察 ZhnRsn9
83.confirmation 函证 $>6Kn`UX
84.computation 计算 [`/d$V!e
85.analytical procedures 分析程序 {Hr
P;)
86.vouch 核对 CWx_9b zk
87.trace 追查 O[|prk,
88.audit sampling 审计抽样 p/4}SU
89.error 误差 =t!$72g\
90.expected error 预期误差 kgGMA 7Jy
91.population 总体 - D^.I
92.sampling risk 抽样风险 me`|i-
93.non- sampling risk 非抽样风险 K!A;C#b!
94.sampling unit 抽样单位 C[2LP$6*/
95.statistical sampling 统计抽样 /`H{n$
96.tolerable error 可容忍误差 ki<4G
97.the risk of under reliance 信赖不足风险 9{Xh wi)z
98.the risk of over reliance 信赖过度风险 88~lP7J
99.the risk of incorrect rejection 误拒风险 LP:U6 Z
100. the risk of incorrect acceptance 误受风险 M?G
4k]
101.working trial balance 试算平衡表 =cKrp'
102.index and cross-referencing 索引和交叉索引 r6:c<p [c
103.cash receipt 现金收入 geJO#;
104.cash disbursement 现金支出 0?/vcsO
105.bank statement 银行对账单 EhK
~S(r^
106.bank reconciliation 银行存款余额调节表 RAY.]:}jr
107.balance sheet date 资产负债表日 rG"QK!R5
108.net realizable value 可变现净值 AiOz1Er
109.storeroom 仓库 Ua\<oD79]
110.sale invoice 销售发票 Y V#|qb
111.price list 价目表 kXY p.IVA
112.positive confirmation request 积极式询证函 5nh:S0M6V
113.negative confirmation request 消极式询证函 GkYD:o=qx
114.purchase requisition 请购单 x^u
[L$
115.receiving report 验收报告 y
_A7CG"^
116.gross margin 毛利 yr,Oq~e
117.manufacturing overhead 制造费用 u.R
118.material requisition 领料单 6Cvg-X@
119.inventory-taking 存货盘点 |\] _u 3
120.bond certificate 债券 ly)L%hG
121.stock certificate 股票 NUb:5tL
122.audit report 审计报告 vgbk
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123.entity 被审计单位 ganXO5T$
124.addressee of the audit report 审计报告的收件人 3X]\p}]z
125.unqualified opinion 无保留意见 n
s;nle|m
126.qualified opinion 保留意见 ` 8OA:4).
127.disclaimer of opinion 无法表示意见 [(eO_I5ep
128.adverse opinion 否定意见 O}cg1Q8p
= }6l.9
A (1)ABC 作业基础成本计算 ," ~4l&
A (2)absorbed overhead 已吸收制造费用 $kCXp.#k@~
A (3)absorption costing 吸收成本计算 (14J~MDB
A (4)account 账户,报表 eHQ3K#M#
A (5)accounting postulate 会计假设 u[yUUYe
A (6)accounting series release 会计公告文件 p&<X&D
A (7)accounting valuation 会计计价 {xS\CC(g
A (8)account sale 承销清单 "F8A:tR
A (9)accountability concept 经营责任概念 97~*Z|#<+
A (10)accountancy 会计职业 .X(*mmH
A (11)accountant 会计师 :"e,&
%
A (12)accounting 会计 =
h/0k
y
A (13)agency cost 代理成本 xfqW~&
A (14)accounting bases 会计基础 5p5S_%R$e
A (15)accounting manual 会计手册 pGh A
A (16)accounting period 会计期间 *3r{s'm
A (17)accounting policies 会计方针 wD'LX
A (18)accounting rate of return 会计报酬率 ;zZGV4Qc~
A (19)accounting reference date 会计参照日 $IB>a
A (20)accounting reference period 会计参照期间 j@b18wZ
A (21)accrual concept 应计概念 4RU/y+[o
A (22)accrual expenses 应计费用 ;.wWw" )
A (23)acid test ration 速动比率(酸性测试比率) ee5QZ,
A (24)acquisition 购置 vJE>H4qPmD
A (25)acquisition accounting 收购会计 1XvB,DhJ
A (26)activity based accounting 作业基础成本计算 ? W`?F
A (27)adjusting events 调整事项 +ysP#uAA
A (28)administrative expenses 行政管理费 ]/C1pG*o
A (29)advice note 发货通知 `fUem,$)1F
A (30)amortization 摊销 tzFgPeo$;
A (31)analytical review 分析性检查 ?]bZ6|;2
A (32)annual equivalent cost 年度等量成本法 \hcb~>=C
A (33)annual report and accounts 年度报告和报表 v4V|j<R
A (34)appraisal cost 检验成本 V6{P4 1_
A (35)appropriation account 盈余分配账户 =5yI>A0
A (36)articles of association 公司章程细则 USrg,A
A (37)assets 资产 WF{rrU:
A (38)assets cover 资产保障 !b+/zXp3I
A (39)asset value per share 每股资产价值 ctg[C$<q|
A (40)associated company 联营公司 2rK
<UPIq
A (41)attainable standard 可达标准 hiN6]jL|O
8`/nk`;
A (42)attributable profit 可归属利润 38hA guZX
A (43)audit 审计 SmJ6Fm6
A (44)audit report 审计报告 `1$7. ydQ
A (45)auditing standards 审计准则 Wi?37EHr
A (46)authorized share capital 额定股本 4LBMhLy
A (47)available hours 可用小时 BEv>?T
0
A (48)avoidable costs 可避免成本 l'2a?1/q
B (49)back-to-back loan 易币贷款 ,.ln
B (50)backflush accounting 倒退成本计算 %TA3o71
B (51)bad debts 坏帐 Jm+h
DZrW
B (52)bad debts ratio 坏帐比率 T"2D<7frbo
B (53)bank charges 银行手续费 h6dVT9
B (54)bank overdraft 银行透支 ^dzg'6M
B (55)bank reconciliation 银行存款调节表 ?r,lgaw
B (56)bank statement 银行对账单 ,\FJVS;NeJ
B (57)bankruptcy 破产 b%fn1Ag9
B (58)basis of apportionment 分摊基础 fi2@`37PM
B (59)batch 批量 W]UGo,
B (60)batch costing 分批成本计算 JKkR963 O
B (61)beta factor B(市场)风险因素 4oF8F)ASj
B (62)bill 账单 }cL9`a9j
B (63)bill of exchange 汇票 5$e|
@/(0
B (64)bill of landing 提单 bw8~p%l?
B (65)bill of materials 用料预计单 n~#%>C7
B (66)bill payable 应付票据 l(T CF
B (67)bill receivable 应收票据 q,JMmhWaT
B (68)bin card 存货记录卡 f3+@u2Pv
B (69)bonus 红利 ueiXY|
B (70)book-keeping 薄记 yB7=8 Pcx
B (71)Boston classification 波士顿分类 eoS8e$}
B (72)breakeven chart 保本图 5Z 7 <X2
B (73)breakeven point 保本点 lglC1W-q
B (74)breaking-down time 复位时间 8/;q~:v
B (75)budget 预算 Fvy__qcHi
B (76)budget center 预算中心 D! 1oYr
B (77)budget cost allowance 预算成本折让 @eRR#S
B (78)budget manual 预算手册 >C`b4xQ
B (79)budget period 预算期间 iR9
$E
B (80)budgetary control 预算控制 ag-\(i;K]
B (81)budgeted capacity 预算生产能力 dooS|Mq
B (82)burden 制造费用 ()Z! u%j
B (83)business center 经营中心 (Id]'w4
B (84)business entity 营业个体 lEBt<
B (85)business unit 经营单位 u6AReL'f
B (86)buy-out management 管理性购买产权 :t6w+h
B (87)by-product 副产品 2NLD7A
C (88)called-up share capital 催缴股本 S;[*5g6a&x
C (89)capacity 生产能力 :!M/9D*}0
C (90)capacity ratios 生产能力比率 x.CNDG
C (91)capital 资本 ec:?Q0
C (92)capital assets pricing model资本资产计价模式 :h
tOz.
C (93)capital commitment 承诺资本 +-=w`
C (94)capital employed 已运用的资本 a
W`q
C (95)capital expenditure 资本支出 uoYG@L2
C (96)capital expenditureauthorization 资本支出核准 %X Jv;|
C (97)capital expenditure control 资本支出控制 ] ZGP
C (98)capital expenditure proposal资本支出申请 ~n$VCLa
C (99)capital funding planning 资本基金筹集计划 [2UjY^\;T
C (100)capital gain 资本收益 9Xt5{\PJ
C (101)capital investment appraisal资本投资评估 GqXnOmk
C (102)capital maintenance 资本保全
y#5xS
C (103)capital resource planning 资本资源计划 hBf0kl
C (104)capital surplus 资本盈余 Ll%CeP
C (105)capital turnover 资本周转率 \f6SA{vR|
C (106)card 记录卡 84UH&
b'n
C (107)cash 现金 _\YBB=Os
C (108)cash account 现金账户 Z5re Fok
C (109)cash book 现金账薄 ?GPTJ#=j=]
C (110)cash cow 金牛产品 N/QTf1$
C (111)cash flow 现金流量 vT V'D&x2
C (112)cash discounted 现金贴现 Y]aVa2!Wb
C (113)cash flow budget 现金流量预算 WG8}}`F|
C (114)cash flow statement 现金流量表 %|$h<~
C (115)cash ledger 现金分类账 PG<tic<?
C (116)cash limit 现金限额 3~~Kt H=
C (117)CCA 现时成本会计 'c3P3`o,;
C (118)center 中心 V(mz||'*
C (119)changeover time 变更时间 !rzbm&@
C (120)chartered entity 特许经济个体 /s"mqBXCG
C (121)cheque 支票 ]a)o@FI
C (122)cheque register 支票登记薄 =T'N6x5@
C (123)coin analysis 零钱分类 >NWrT^rk
C (124)classification 分类 =*7K_M&
C (125)clock card 工时卡 !%{/eQFT4
C (126)code 代码 <H{%`
C (127)commitment accounting 承诺确认会计
;LRY
h?
C (128)common cost 共同成本 sdF;H[
C (129)company limited byguarantee 有限担保责任公司 64Gd^.Z
C (130)company limited shares 股份有限公司 Atc<xp
C (131)competitive position 竞争能力状况 f8yE>qJP
C (132)concept 概念 RKoM49W
C (133)conglomerate 跨行业企业 )[&'\SOO
C (134)consistency concept 一致性概念 n qSjP5
C (135)consolidated accounts 合并报表 2Wwzcvs@
C (136)consolidation accounting 合并会计 22aS
<@}
C (137)consortium 财团 1p&e:v
C (138)contingency plan 应急计划 K.s\xA5`_
C (139)contingent liabilities 或有负债 -j1?lY
C (140)continuous operation 连续生产 :.wR *E
C (141)contra 抵消 LpwjP4vWJ
C (142)contract cost 合同成本 cPD&xVwq>
C (143)contract costing 合同成本计算 s8L=:hiSf)
C (144)contribution 贡献毛益 7kX;|NA1
C (145)contribution centre 贡献中心 ;}v#hKC~
C (146)contribution chart 贡献图 +XV7W=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 DX>Yf}
C (148)contribution to salesration 贡献毛益对销售比率 -]$q8Q(hM
C (149)control 控制 B:Y"X:Y
C (150)control account 控制帐户 iI T7pq1
C (151)control limits 控制限度 ~6YTm6o
C (152)controllability concept 可控制概念 kr ,&aP<,
C (153)controllable cost 可控制成本 T1,Nb>gBq^
C (154)conversion cost 加工成本 En01LrC?
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 c>I(6$
C (156)corporate appraisal 公司评估 /-%0y2"7
C (157)corporate planning 公司计划 /4Ud6gscf
C (158)corporate social reporting 公司社会报告 je_:hDr
C (159)corporation 股份公司 ^pgVU&-~]/
C (160)cost 成本 8@b,>l$
C (161)cost account 成本帐户 @JB9qT
C (162)cost accounting 成本会计 Nfv.v1Tt+
C (163)cost accounting manual 成本手册 u!4i+7}
C (164)cost accounts calendar 成本报表的日历时间 xF4S
C (165)cost adjustment 成本调整 2F5*C
C (166)cost allocation 成本分配 lICpfcc(+
C (167)cost apportionment 成本分摊 EWz,K]_'
C (168)cost attribution 成本归属 fca
Uj9qN
C (169)cost audit 成本审计 B^|^hZZ>
C (170)cost behaviour 成本性态 TS2zzYE6Z
C (171)cost benefit analysis 成本效益分析 ) W,tL*9[
C (172)cost center 成本中心 fkKk/M>1
C (173)cost driver 成本动因