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注会《审计》英语常用词汇 wHGiN9A+
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1.audit 审计 C26vH#C
2.attestation 鉴证 <"Ox)XG3]W
3.credibility 可信赖程度 `#
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4.audit of financial statements 财务报表审计 K^H{B& b8
5.agreed-upon procedures 执行商定程序 v]"W.<B,
6.high levels of assurance 高水平保证 cba
7.compilation 编制 QKj8~l(
8.reliability 可靠性 x1g0_&F
9.relevance 相关性 )qgcz<p?W
10.professional skepticism 职业谨慎 '\vmm>
11.objectivity 客观性 'X()|{
12. professional competence 专业胜任能力 `WjRb
13.Senior/CPA-in-charge 项目经理 jgcI|?yL
14.audit engagement letter 业务约定书 Dd1
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15.recurring audit 连续审计 wi7a_^{
16.the client 委托人 PL+j;V(<
17.change CPA 更换注册会计师 rQ_!/J[9
18.the existing CPA 现任注册会计师 5xHP5+&
19.the successor CPA 后任注册会计师 `y1nex-0
20.the preceding CPA前任注册会计师 KW3Dr`A
21.issue the audit report 出具审计报告 C'6yt
22.expert 专家 }8H_^G8
23.the board of directors 董事会 })I_@\q
24.knowledge of the entity‘ s business 了解被审计单位情况 ,BUDo9h
25.assess material misstatement risks评估重大错报风险 9-Y.8:A`
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 ;IN!H@bq
27.a general knowledge of —— 初步了解―――的情况 =5a|'O
28.a more knowledge of—— 进一步了解的情况 73:y&U
29.the prior year‘s working papers 以前年度工作底稿 2ZZ%BV!s
30.minutes of meeting 会议纪要 7Ya4>*B
31.business risks 经营风险 Y[(U~l,a+
32.appropriateness 适当性 Gxtqzr*
33.accounting estimate 会计估计 byT
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34.management representations 管理层声明 <Cbah%X
35.going concern assumption 持续经营假设 ,Z2fVz~9
36.audit plan 审计计划 k<bA\5K
37.significant audit areas 重点审计领域 <{t*yMr
38.error 错误 **oaR
39.fraud舞弊 8'niew
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40.modified or additional procedures 修改或追加审计程序 I$rn
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41.misappropriation of assets 侵占资产 A/WmVv6
42.transactions without substance 虚假交易 {S+ $C
43.unusual pressures 异常压力 *,hg+?lZ
44.the suspected noncompliance 涉嫌存在违法行为 s)gU vS\
45.materialiy 重要性 G*oqhep
46.exceed the materiality level 超过重要性水平 nUp, %
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47.approach the materiality level 接近重要性水平 ;9WS#>o
48.an acceptably low level 可接受水平 *B$$6'hi`
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 SFj:|S=v6j
50.misstatements or omissions 错报或漏报 !x%$xC^Iz
51.aggregate 总计 #:UP'v=w
52.subsequent events 期后事项 X
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53.adjust the financial statements 调整财务报表 !Z
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54.perform additional audit procedures 实施追加的审计程序 XL10W ^
55.audit risk 审计风险 &d!Q%
56.detection risk 检查风险 |a>W9Y m
57.inappropriate audit opinion 不适当的审计意见 )~u<u:N
58.material misstatement 重大的错报 _4Cia
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59.tolerable misstatement 可容忍错报 W8@o7svrh
60.the acceptable level of detection risk 可接受的检查风险 r5 k{mV+
61.assessed level of material misstatement risk 重大错报风险的评估水平 ji8)/
62.simall business 小规模企业 }K
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63.accounting system 会计系统 Wu{cE;t
64.test of control 控制测试 (IE\}QcK
65.walk-through test 穿行测试 xcVF0%wVC
66.communication 沟通 ^]{)gk8P~2
67.flow chart 流程图 ]J]~i[
68.reperformance of internal control 重新执行 Vr|sRvz
69.audit evidence 审计证据 :n%KHen3\
70.substantive procedures 实质性程序 4!l%@R>O2
71.assertions 认定 Hzn6H4Rc
72.esistence 存在 Cyn_UE
73.occurrence 发生 ['`Vg=O.{
74.completeness 完整性 Q5kf-~Jx+
75.rights and obligations 权利和义务 SU8vz/\%y
76.valuation and allocation 计价和分摊 rV5QKz6'
77.cutoff 截止 eu^B
78.accuracy 准确性 y)Y0SY1\j
79.classification 分类 l-~
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80.inspection 检查 a7Xa3 vlpO
81.supervision of counting 监盘 h#e((j3-2Z
82.observation 观察 1kX>sajp~
83.confirmation 函证 bvR0?xnq
84.computation 计算 Z(~v{c %<
85.analytical procedures 分析程序 [k<w'n*
86.vouch 核对 q]^Q?r<g::
87.trace 追查 f@)GiLC'"
88.audit sampling 审计抽样 3-%F)@n
89.error 误差 Qf$3!O}G
90.expected error 预期误差 +~ZFao qf
91.population 总体 f ^vz
92.sampling risk 抽样风险 %F.^cd"
93.non- sampling risk 非抽样风险 axpn*(yE
94.sampling unit 抽样单位 %]KOxaf_z
95.statistical sampling 统计抽样 &3_S+.JO
96.tolerable error 可容忍误差 V 5
97.the risk of under reliance 信赖不足风险 >EJ`Z7E6
98.the risk of over reliance 信赖过度风险 +eIX{J\s
99.the risk of incorrect rejection 误拒风险 &Bc$8ZR
100. the risk of incorrect acceptance 误受风险 =KCAHNr4?
101.working trial balance 试算平衡表 vIK+18v7
102.index and cross-referencing 索引和交叉索引 Jh6 z5xUV
103.cash receipt 现金收入 "
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104.cash disbursement 现金支出 @`D`u16]i
105.bank statement 银行对账单 U6sPJc<
106.bank reconciliation 银行存款余额调节表 5@3hb ]J
107.balance sheet date 资产负债表日 $={^':Uh
108.net realizable value 可变现净值 =D}]|ie
109.storeroom 仓库 l`V^d
110.sale invoice 销售发票 eGEeWJ}[$
111.price list 价目表 BQ
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112.positive confirmation request 积极式询证函 $!m (S&f
113.negative confirmation request 消极式询证函 'v42Q J"{
114.purchase requisition 请购单 Nfdh0v
115.receiving report 验收报告 dJYW8pcKT
116.gross margin 毛利 exfJm'R?n
117.manufacturing overhead 制造费用 P&2/J%@zG
118.material requisition 领料单 &1(PS)s
119.inventory-taking 存货盘点 !
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120.bond certificate 债券 D(YNa
121.stock certificate 股票 e ab_"W
122.audit report 审计报告 IFd2r;W8
123.entity 被审计单位 .~L^h/)Gjy
124.addressee of the audit report 审计报告的收件人 9D+B~8[SQ
125.unqualified opinion 无保留意见 )V6<'>1WZ
126.qualified opinion 保留意见 ~a
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127.disclaimer of opinion 无法表示意见 \y\@=j
128.adverse opinion 否定意见 D?Y j5eOa
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 |OVD*A
A (3)absorption costing 吸收成本计算 UwQyAD]Ht
A (4)account 账户,报表 N:]Ud(VRM
A (5)accounting postulate 会计假设 gbclk~kX
A (6)accounting series release 会计公告文件 to%n2^^K
A (7)accounting valuation 会计计价 ybNy"2Wk
A (8)account sale 承销清单 FfET45"l
A (9)accountability concept 经营责任概念 g~Hmka_fD1
A (10)accountancy 会计职业 `&rt>Bk /
A (11)accountant 会计师 |mO4+:-~D+
A (12)accounting 会计 _ +?v'#
A (13)agency cost 代理成本 3u g-cq
A (14)accounting bases 会计基础 d_r1}+ao
A (15)accounting manual 会计手册 aIsT"6A~{
A (16)accounting period 会计期间 FJYc*l
A (17)accounting policies 会计方针 g,,'Pdd7Pn
A (18)accounting rate of return 会计报酬率 U`HSq=J
A (19)accounting reference date 会计参照日 .V.x0
A (20)accounting reference period 会计参照期间 s<;kTReA
A (21)accrual concept 应计概念 r:QLO~l/
A (22)accrual expenses 应计费用 #y4+O;{
A (23)acid test ration 速动比率(酸性测试比率) yo=0Ov
A (24)acquisition 购置 CPj8`kl
A (25)acquisition accounting 收购会计 W.O]f.h
A (26)activity based accounting 作业基础成本计算 Sph:OX8
A (27)adjusting events 调整事项 &!=[.1H<
A (28)administrative expenses 行政管理费 Y8$,So>~
A (29)advice note 发货通知 xD|CQo}:
A (30)amortization 摊销 ,^#{k!uaC{
A (31)analytical review 分析性检查 ]=EYju@
A (32)annual equivalent cost 年度等量成本法 iXJ3B&x
A (33)annual report and accounts 年度报告和报表 &qO#
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A (34)appraisal cost 检验成本 f(r=S Xa*
A (35)appropriation account 盈余分配账户 UOwEA9q%
A (36)articles of association 公司章程细则 +l8`oQuG
A (37)assets 资产 ha -KfkPFE
A (38)assets cover 资产保障 zQNkjQ{mx
A (39)asset value per share 每股资产价值 / ~\ I
A (40)associated company 联营公司 ),u)#`.l
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A (41)attainable standard 可达标准 Munal=wL
F=qG+T
A (42)attributable profit 可归属利润 4sCzUvI~Y1
A (43)audit 审计 TODTR7yGo
A (44)audit report 审计报告 %0<-5&GE
A (45)auditing standards 审计准则 dhAkD-Lh
A (46)authorized share capital 额定股本 l)^sE)
A (47)available hours 可用小时 `YinhO:Z
A (48)avoidable costs 可避免成本 1m5=Nu
B (49)back-to-back loan 易币贷款 c%bGV
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B (50)backflush accounting 倒退成本计算 S#9EBw7
B (51)bad debts 坏帐 3cH`>#c
B (52)bad debts ratio 坏帐比率 MS~|F^g
B (53)bank charges 银行手续费 g=gWkN
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B (54)bank overdraft 银行透支 X-$\DXRIo
B (55)bank reconciliation 银行存款调节表 lNQ8$b
B (56)bank statement 银行对账单 N;A#K7A[@
B (57)bankruptcy 破产 tU :,s^E"#
B (58)basis of apportionment 分摊基础 U fzA/
B (59)batch 批量 2Kg+SLU[~
B (60)batch costing 分批成本计算 H}[kit*9
B (61)beta factor B(市场)风险因素 |~y>R#u8pm
B (62)bill 账单 PI5a'k0F
B (63)bill of exchange 汇票 0';U3:=i,
B (64)bill of landing 提单 ^q$m>|KI
B (65)bill of materials 用料预计单 Q#2gjR r
B (66)bill payable 应付票据 F.%g_Xvk:
B (67)bill receivable 应收票据 u*aFWl]=
B (68)bin card 存货记录卡 c@]_V
B (69)bonus 红利 MBO3y&\S4
B (70)book-keeping 薄记 _?+gfi+
B (71)Boston classification 波士顿分类 zxV,v*L)
B (72)breakeven chart 保本图 GF3"$?Cw
B (73)breakeven point 保本点 Z^ e?V7q
B (74)breaking-down time 复位时间 Xaca=tsO
B (75)budget 预算 D@]*{WO
B (76)budget center 预算中心 ,vn
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B (77)budget cost allowance 预算成本折让 !RJuH;8
B (78)budget manual 预算手册 $<~o,e-4
B (79)budget period 预算期间 #:5vN-9?
B (80)budgetary control 预算控制 &QoV(%:]
B (81)budgeted capacity 预算生产能力 %~`y82r6
B (82)burden 制造费用 j?YZOO>X
B (83)business center 经营中心 t5qNfiKC
B (84)business entity 营业个体
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B (85)business unit 经营单位 Pz/bne;=
B (86)buy-out management 管理性购买产权 >H*?ktcW
B (87)by-product 副产品 BJ]4j-^o
C (88)called-up share capital 催缴股本 k7 0o=}
C (89)capacity 生产能力 n'&Cr0{
C (90)capacity ratios 生产能力比率 6;:s N8M+1
C (91)capital 资本 |K H&,
C (92)capital assets pricing model资本资产计价模式 (eOzntp8
C (93)capital commitment 承诺资本 vw
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C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 POl[]ni=>
C (96)capital expenditureauthorization 资本支出核准 FBR]) h'Z
C (97)capital expenditure control 资本支出控制 p7\}X. L
C (98)capital expenditure proposal资本支出申请 3miEF0x[
C (99)capital funding planning 资本基金筹集计划 \}:&Hl+
C (100)capital gain 资本收益 R`_RcHY:
C (101)capital investment appraisal资本投资评估 4^KeA".
C (102)capital maintenance 资本保全 AaVj^iy/X
C (103)capital resource planning 资本资源计划 EEU)eltI
C (104)capital surplus 资本盈余 ?3x7_=4t@
C (105)capital turnover 资本周转率 I1IuvH6
C (106)card 记录卡 E*uz|w3S)Y
C (107)cash 现金 *kliI]BF]
C (108)cash account 现金账户 w;LIP!T#
C (109)cash book 现金账薄 7kQZ$sLc
C (110)cash cow 金牛产品 x9,X0JO
C (111)cash flow 现金流量 $rb
#k{
C (112)cash discounted 现金贴现 SnK#YQCDt
C (113)cash flow budget 现金流量预算 0#gu7n|J
C (114)cash flow statement 现金流量表 N,iYUM?
C (115)cash ledger 现金分类账 u@
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C (116)cash limit 现金限额 .d^XM
C (117)CCA 现时成本会计 +zU[rhMk'
C (118)center 中心 : J3_g<@
C (119)changeover time 变更时间 9K9{$jN~
C (120)chartered entity 特许经济个体 EH*Lw
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C (121)cheque 支票 sS 5aJ}Qs
C (122)cheque register 支票登记薄 cTU%=/gbc<
C (123)coin analysis 零钱分类 XIg GE)n
C (124)classification 分类 ;^Q- 1
C (125)clock card 工时卡 j~|pSu.<
C (126)code 代码 N^ )\+*tf1
C (127)commitment accounting 承诺确认会计 z
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C (128)common cost 共同成本 b6@(UneVM
C (129)company limited byguarantee 有限担保责任公司 oi@hZniP?
C (130)company limited shares 股份有限公司 8f\sG:$
C (131)competitive position 竞争能力状况 #
s 4v0auK
C (132)concept 概念 9^ DXw!
C (133)conglomerate 跨行业企业 =B0#z]qu
C (134)consistency concept 一致性概念 d]
89DdZk
C (135)consolidated accounts 合并报表 i'[o,dbE
C (136)consolidation accounting 合并会计 gPo3jw o$
C (137)consortium 财团 j9V*f
HK
C (138)contingency plan 应急计划 R-L*N$@!
C (139)contingent liabilities 或有负债 jkzC^aG
C (140)continuous operation 连续生产 `t@Rh~B
C (141)contra 抵消 F%Xj'=
C (142)contract cost 合同成本 R\^n2gK
C (143)contract costing 合同成本计算 p\
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C (144)contribution 贡献毛益 Sk~( t
C (145)contribution centre 贡献中心 $.7Ov|
C (146)contribution chart 贡献图 O|5Z-r0<
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 i`FskEoijq
C (148)contribution to salesration 贡献毛益对销售比率 0R#T 3K}
C (149)control 控制 ]TE,N$X
C (150)control account 控制帐户 ai3wSUYJi
C (151)control limits 控制限度 9r5<A!1#L
C (152)controllability concept 可控制概念 #@i1jZ
C (153)controllable cost 可控制成本 3M?vK(zG>P
C (154)conversion cost 加工成本 zqDG#}3f^
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Yv!r>\#0S
C (156)corporate appraisal 公司评估 da'7*
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C (157)corporate planning 公司计划 x#-+//
C (158)corporate social reporting 公司社会报告 ZwC\n(_y
C (159)corporation 股份公司 1 2Lc$\3P
C (160)cost 成本 Po
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C (161)cost account 成本帐户 ls^|j%$J
C (162)cost accounting 成本会计 82EH'C
C (163)cost accounting manual 成本手册 H{XD>q.
C (164)cost accounts calendar 成本报表的日历时间 lZt{L0
C (165)cost adjustment 成本调整 wDL dmrB
C (166)cost allocation 成本分配 ~h:/9q
C (167)cost apportionment 成本分摊 B{In
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C (168)cost attribution 成本归属 J:N4F.o&K
C (169)cost audit 成本审计 R*DQm
C (170)cost behaviour 成本性态 ug|'}\LY
C (171)cost benefit analysis 成本效益分析 Zi!6dl ev
C (172)cost center 成本中心 $bGe1
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C (173)cost driver 成本动因