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注会《审计》英语常用词汇 `8FUX= Sh
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1.audit 审计 n3sUbs;
2.attestation 鉴证 gR@C0
3.credibility 可信赖程度 pT$f8xJ
4.audit of financial statements 财务报表审计 M2U&?V C!
5.agreed-upon procedures 执行商定程序 @9&P~mo/
6.high levels of assurance 高水平保证 ]G2uk`
7.compilation 编制 E#F/88(
8.reliability 可靠性 a/< Csad
9.relevance 相关性 |c`w'W?C6
10.professional skepticism 职业谨慎 c,*9K/:
11.objectivity 客观性 )IJQeC
12. professional competence 专业胜任能力 }Nb8}(6
13.Senior/CPA-in-charge 项目经理 B7"PIk
k;
14.audit engagement letter 业务约定书 #:d
=)Qj0
15.recurring audit 连续审计
]@Sj`J[fd
16.the client 委托人 f#Xyoa%
17.change CPA 更换注册会计师 b
pv=%
18.the existing CPA 现任注册会计师 ~0b O}
19.the successor CPA 后任注册会计师 5MSB dO
20.the preceding CPA前任注册会计师 )7:J[0ZiQ
21.issue the audit report 出具审计报告 yOvm`9
22.expert 专家 vip~'
23.the board of directors 董事会 D?Ux[O zb
24.knowledge of the entity‘ s business 了解被审计单位情况 $O^v]>h
25.assess material misstatement risks评估重大错报风险 x1ztfJd
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q=lAb\i
27.a general knowledge of —— 初步了解―――的情况 4GB7A]^E
28.a more knowledge of—— 进一步了解的情况 HQ{JwW!m
29.the prior year‘s working papers 以前年度工作底稿 =v*.p=r
30.minutes of meeting 会议纪要 +NFzSal
31.business risks 经营风险 %N#%|
2B
32.appropriateness 适当性 Zec <m8~
33.accounting estimate 会计估计 JBnKK
34.management representations 管理层声明 7G)H.L)$m"
35.going concern assumption 持续经营假设 hTbI -u7BF
36.audit plan 审计计划 v)_nWu
37.significant audit areas 重点审计领域 F V,4pi
38.error 错误 KeNL0_Pw
39.fraud舞弊 7+hK~
40.modified or additional procedures 修改或追加审计程序 @2*]"/)*0
41.misappropriation of assets 侵占资产 4hw@yTUo
42.transactions without substance 虚假交易 wR{'y)$
43.unusual pressures 异常压力 !yhh8p3
44.the suspected noncompliance 涉嫌存在违法行为 BW,mwq
45.materialiy 重要性 jVH|uX"M5Y
46.exceed the materiality level 超过重要性水平 ;us%/kOR
47.approach the materiality level 接近重要性水平 yObuWDA9
48.an acceptably low level 可接受水平 q%5eVG
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 ykrr2x
50.misstatements or omissions 错报或漏报 rS1fK1dys
51.aggregate 总计 |7#[ (%D!
52.subsequent events 期后事项 }(<%`G6N
53.adjust the financial statements 调整财务报表 C4}*)a
54.perform additional audit procedures 实施追加的审计程序 A*|cdY]HP
55.audit risk 审计风险 {hJ
Xj,
56.detection risk 检查风险 MaD3[4@#
57.inappropriate audit opinion 不适当的审计意见 O 1oxZj
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58.material misstatement 重大的错报 vF?5].T
59.tolerable misstatement 可容忍错报 |X`
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60.the acceptable level of detection risk 可接受的检查风险 ?2Kt'1s#
61.assessed level of material misstatement risk 重大错报风险的评估水平 .6OgO{P:
62.simall business 小规模企业 TO-$B8*nq
63.accounting system 会计系统 .IJ_jt-^d
64.test of control 控制测试 #Oh
a(mRY
65.walk-through test 穿行测试 ;=? ~
-_
66.communication 沟通 FW"^99mrnb
67.flow chart 流程图 s
:`8ZBz~
68.reperformance of internal control 重新执行 xF8}:z0
69.audit evidence 审计证据 \cLSf=
70.substantive procedures 实质性程序 #oJ5k8Wy
71.assertions 认定 -LM;}<
72.esistence 存在 L}m8AAkP[
73.occurrence 发生 7#<c>~
74.completeness 完整性 bZx!0>
h
75.rights and obligations 权利和义务 ?GTU=gpQ
76.valuation and allocation 计价和分摊 KFZm`,+69
77.cutoff 截止 BA=,7 y&;j
78.accuracy 准确性 YJ:3!B>Zo
79.classification 分类 H\1qI7N C
80.inspection 检查 2Dd|~{%
81.supervision of counting 监盘 *UW=Mdt
82.observation 观察 ~r{5`;c
83.confirmation 函证 l6kmS
84.computation 计算 [Ei1~n)o
85.analytical procedures 分析程序 MV=9!{`
86.vouch 核对 >h+349
87.trace 追查 %{;Qls%[t
88.audit sampling 审计抽样 -VZR
ujl
89.error 误差 tb?YLxMV
90.expected error 预期误差 )+H[kiN
91.population 总体 al+ #y)+
92.sampling risk 抽样风险 4Z*U}w)
93.non- sampling risk 非抽样风险 4'p=p#o
94.sampling unit 抽样单位 +PK6-c\r
95.statistical sampling 统计抽样 Q o =
Kqv
96.tolerable error 可容忍误差 RmI1`
97.the risk of under reliance 信赖不足风险 I\|
N
98.the risk of over reliance 信赖过度风险 Y
qcD-K
99.the risk of incorrect rejection 误拒风险 MCh#="L2
100. the risk of incorrect acceptance 误受风险 pG"5!42M!
101.working trial balance 试算平衡表 L_em')
102.index and cross-referencing 索引和交叉索引 1b9hE9a{j
103.cash receipt 现金收入 =:+0)t=ao
104.cash disbursement 现金支出 _ q(Q
105.bank statement 银行对账单 N -w(e
106.bank reconciliation 银行存款余额调节表 /+e~E;3bO
107.balance sheet date 资产负债表日 q8ImrC.'^
108.net realizable value 可变现净值 Y\v-,xPm
109.storeroom 仓库 \M]-bw`
110.sale invoice 销售发票 w{ `|N$
111.price list 价目表 Lhh;2r/?78
112.positive confirmation request 积极式询证函 F>gmj'-^
113.negative confirmation request 消极式询证函 /HZumV?
114.purchase requisition 请购单 $j)hNWI
115.receiving report 验收报告 s=Q(C[%I
116.gross margin 毛利 @
\2#Dpr
117.manufacturing overhead 制造费用 IF*&%pB
118.material requisition 领料单 %i)B*
9k
119.inventory-taking 存货盘点 2i|B=D(
120.bond certificate 债券
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121.stock certificate 股票 G%u9+XV1#
122.audit report 审计报告 ;3C:%!CdA]
123.entity 被审计单位 )
uP\>vRy
124.addressee of the audit report 审计报告的收件人 t5
a7DD
125.unqualified opinion 无保留意见 djT5X
126.qualified opinion 保留意见 2>em0{e
127.disclaimer of opinion 无法表示意见 Ml>( tec
128.adverse opinion 否定意见 7m5Co>NkuK
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A (1)ABC 作业基础成本计算 rsa&Oo
D>
A (2)absorbed overhead 已吸收制造费用 HI&kP+,y
A (3)absorption costing 吸收成本计算 3kmeD".
A (4)account 账户,报表 q;AT>" = )
A (5)accounting postulate 会计假设 *Dr5O 9Y
A (6)accounting series release 会计公告文件 c#xP91.m
A (7)accounting valuation 会计计价 NHX>2-b
A (8)account sale 承销清单 ;K:8#XuV
A (9)accountability concept 经营责任概念 wb"RB
A9
A (10)accountancy 会计职业 ZEbLL4n
A (11)accountant 会计师 UBO^EVJ
A (12)accounting 会计 YnV/M,U
A (13)agency cost 代理成本 |s gXh9%x<
A (14)accounting bases 会计基础 e<gx~N9l'
A (15)accounting manual 会计手册 [
6(Iwz?
A (16)accounting period 会计期间 \|Dei);k
A (17)accounting policies 会计方针 @{Py %
A (18)accounting rate of return 会计报酬率 ;BH>3VK
A (19)accounting reference date 会计参照日 BQ05`nkF
A (20)accounting reference period 会计参照期间 H l j6$%.
A (21)accrual concept 应计概念 :XT?jdg
A (22)accrual expenses 应计费用 kReG:
A (23)acid test ration 速动比率(酸性测试比率) 8
|h9sn;P
A (24)acquisition 购置 `{FwTZ=6{
A (25)acquisition accounting 收购会计 {,O`rW_eS
A (26)activity based accounting 作业基础成本计算 [~Hg}-c
A (27)adjusting events 调整事项 gp|1?L54
A (28)administrative expenses 行政管理费 B94
&elu
A (29)advice note 发货通知 qg,Nb
A (30)amortization 摊销 @Z\2* 1y6
A (31)analytical review 分析性检查 X`20f1c6q>
A (32)annual equivalent cost 年度等量成本法 rPq<Xb\
A (33)annual report and accounts 年度报告和报表 g{pQ4jKF
A (34)appraisal cost 检验成本 S-E++f9D~
A (35)appropriation account 盈余分配账户 OKwOugi0
A (36)articles of association 公司章程细则 }WP-W
A (37)assets 资产 +AQDD4bu
A (38)assets cover 资产保障 WBppKj_M
A (39)asset value per share 每股资产价值 w4MwD?i]R
A (40)associated company 联营公司 ekzjF\!y
A (41)attainable standard 可达标准 O25mkX
>BqCkyM9Kf
A (42)attributable profit 可归属利润 -Fwh3F4g
A (43)audit 审计 Qd8b-hg
A (44)audit report 审计报告 CD?&<
NV
A (45)auditing standards 审计准则 .L;",E
A (46)authorized share capital 额定股本 lg/sMF>z\f
A (47)available hours 可用小时 a20w,
A (48)avoidable costs 可避免成本 IbdM9qo7
B (49)back-to-back loan 易币贷款 z<a2cQ?XQ
B (50)backflush accounting 倒退成本计算 Ob&W_D^=N
B (51)bad debts 坏帐 >,g5Hkmqr
B (52)bad debts ratio 坏帐比率 3;BvnD7
B (53)bank charges 银行手续费 ?ei%RWo
B (54)bank overdraft 银行透支
Q&+c.S
B (55)bank reconciliation 银行存款调节表 t
9*=
B (56)bank statement 银行对账单 Xm[Czd]%
B (57)bankruptcy 破产 8j\d~Lw=
B (58)basis of apportionment 分摊基础 \C\gn]Z
B (59)batch 批量 E#h~V5Tf
B (60)batch costing 分批成本计算 52<~K
B (61)beta factor B(市场)风险因素 >C2HC6O
3
B (62)bill 账单 /e 5\ 9
B (63)bill of exchange 汇票 >rRf9wO1l
B (64)bill of landing 提单
G\/IM
B (65)bill of materials 用料预计单 ^HFo3V
}h
B (66)bill payable 应付票据 c/$*%J<
B (67)bill receivable 应收票据 w#{l4{X|
B (68)bin card 存货记录卡 />Jm Rdf
B (69)bonus 红利 w4OW4J#
B (70)book-keeping 薄记 ]GS~i+ =M
B (71)Boston classification 波士顿分类 }1rvM4{/+f
B (72)breakeven chart 保本图 .;%q/hP
B (73)breakeven point 保本点 9qeZb%r&
B (74)breaking-down time 复位时间 4hNwKe"Ki
B (75)budget 预算 /W9
&Ke
B (76)budget center 预算中心 %AgA -pBp
B (77)budget cost allowance 预算成本折让 9UmBm#"
B (78)budget manual 预算手册 6<76O~hNZ
B (79)budget period 预算期间 z+6QZQk
B (80)budgetary control 预算控制 D%
@KRcp^b
B (81)budgeted capacity 预算生产能力 _sm;HH7'*
B (82)burden 制造费用 yam}x*O\xn
B (83)business center 经营中心 {*__B} ,N
B (84)business entity 营业个体 T/7vM 6u
B (85)business unit 经营单位 3jg'1^c
B (86)buy-out management 管理性购买产权 x)\V lR
B (87)by-product 副产品 kC|Tubs(
C (88)called-up share capital 催缴股本 n'3u ]~7^
C (89)capacity 生产能力 :tlE`BIp
C (90)capacity ratios 生产能力比率 k1wr/G'H[
C (91)capital 资本 Gx;xj0-"
C (92)capital assets pricing model资本资产计价模式
,]U[W
C (93)capital commitment 承诺资本 h+xA?[c=
C (94)capital employed 已运用的资本 $/.<z(F
C (95)capital expenditure 资本支出 #'g^Za
C (96)capital expenditureauthorization 资本支出核准 :s-EG;.
C (97)capital expenditure control 资本支出控制 %6Rp,M9=
C (98)capital expenditure proposal资本支出申请 (7 ijt
C (99)capital funding planning 资本基金筹集计划 )DRkS,I
C (100)capital gain 资本收益 #'c%
C (101)capital investment appraisal资本投资评估 ,$PFI(Whk
C (102)capital maintenance 资本保全 'oCm.~;_
C (103)capital resource planning 资本资源计划 @jKDj]\
C (104)capital surplus 资本盈余 9[,s4sxH
C (105)capital turnover 资本周转率 9IOGc}
C (106)card 记录卡 =1Ri]b
C (107)cash 现金 5Fr;
C (108)cash account 现金账户 Y@ObwKcG
C (109)cash book 现金账薄 uNg'h/^NZ|
C (110)cash cow 金牛产品 Q-jf8A]
C (111)cash flow 现金流量 QK'`=MU
C (112)cash discounted 现金贴现 5<^'Cy
C (113)cash flow budget 现金流量预算 EM=xd~H
C (114)cash flow statement 现金流量表 44Q9 *."
C (115)cash ledger 现金分类账 3)xb nRk
C (116)cash limit 现金限额 psu OJ-
C (117)CCA 现时成本会计 @$EjD3Z-
C (118)center 中心 J2'W =r_#
C (119)changeover time 变更时间 htV#5SUx&
C (120)chartered entity 特许经济个体 W?=$V>)
C (121)cheque 支票 @kz!{g]Sn
C (122)cheque register 支票登记薄 sK `<kbj
C (123)coin analysis 零钱分类 2Gm-\o&Td"
C (124)classification 分类 [u7 vY@
C (125)clock card 工时卡 **.:)
C (126)code 代码 u7n[f@Eg,%
C (127)commitment accounting 承诺确认会计 RrKfTiK H
C (128)common cost 共同成本 k)|'JDm
C (129)company limited byguarantee 有限担保责任公司 g;l'VA3v
C (130)company limited shares 股份有限公司 YsZ
{1W
C (131)competitive position 竞争能力状况 2+,5p
C (132)concept 概念 3;y_qwA
C (133)conglomerate 跨行业企业 EN
O? ;
C (134)consistency concept 一致性概念 wZ$tJQO
C (135)consolidated accounts 合并报表 abL/Y23
"
C (136)consolidation accounting 合并会计 RZW$!tyI=
C (137)consortium 财团 amMjuyW
C (138)contingency plan 应急计划 {=s:P|ah
C (139)contingent liabilities 或有负债 Sf=F cb
C (140)continuous operation 连续生产 :4%<Rp
C (141)contra 抵消 Q!YF!WoBX
C (142)contract cost 合同成本 9LH=3Qt
C (143)contract costing 合同成本计算 Jc`Rs"2
C (144)contribution 贡献毛益 i3D<`\;r
C (145)contribution centre 贡献中心 xrfPZBLy
C (146)contribution chart 贡献图 -MDOZz\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 c6t2Q6zV
C (148)contribution to salesration 贡献毛益对销售比率 sfyBw
C (149)control 控制 3R'.}^RN
C (150)control account 控制帐户 J `YnT
C (151)control limits 控制限度 cES;bwQ
C (152)controllability concept 可控制概念 bo&\3
C (153)controllable cost 可控制成本 Ica3
C (154)conversion cost 加工成本 x)j/
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 n"mJEkHE
C (156)corporate appraisal 公司评估 D!X>O}
C (157)corporate planning 公司计划 :G^"e
C (158)corporate social reporting 公司社会报告 Vu_&~z7h
C (159)corporation 股份公司 "|F.'qZrm
C (160)cost 成本 PP!l
C (161)cost account 成本帐户 e)*mC oR
C (162)cost accounting 成本会计 anK[P'Y
C (163)cost accounting manual 成本手册 ]vRVo6@ k
C (164)cost accounts calendar 成本报表的日历时间 Lwp-2`%
C (165)cost adjustment 成本调整 j \!
~9
C (166)cost allocation 成本分配 I0I_vu
C (167)cost apportionment 成本分摊 TG4\%S$w
C (168)cost attribution 成本归属 >sn"
C (169)cost audit 成本审计 4Y`! bT`
C (170)cost behaviour 成本性态 hK:#+hg,
C (171)cost benefit analysis 成本效益分析 *Hxj_
C (172)cost center 成本中心 2_Pz^L
C (173)cost driver 成本动因