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注会《审计》英语常用词汇 BhE~k?$9
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1.audit 审计 S'%cf7Z
2.attestation 鉴证 $jm>tW&;
3.credibility 可信赖程度 tE9_dR^K
4.audit of financial statements 财务报表审计 x9o^9QJh
5.agreed-upon procedures 执行商定程序 C}8e<[})
6.high levels of assurance 高水平保证 q$u\
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7.compilation 编制 mb*h73{{
8.reliability 可靠性 K+\0}qn
9.relevance 相关性 RwE*0 T
10.professional skepticism 职业谨慎 EB3
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11.objectivity 客观性 c^[1]'y
12. professional competence 专业胜任能力 a m k42
13.Senior/CPA-in-charge 项目经理 /Y\E68_Fh
14.audit engagement letter 业务约定书 lA
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15.recurring audit 连续审计 yY@s(:
16.the client 委托人 +'&_V011<
17.change CPA 更换注册会计师 T>uWf#&pjs
18.the existing CPA 现任注册会计师 VqO<+~M,E
19.the successor CPA 后任注册会计师 B,m$ur#$
20.the preceding CPA前任注册会计师 J!K/7uS
21.issue the audit report 出具审计报告 l]klV+9t
22.expert 专家 p`l[cV
Q<
23.the board of directors 董事会 Lugk`NUvF
24.knowledge of the entity‘ s business 了解被审计单位情况 {+UNjKQC
25.assess material misstatement risks评估重大错报风险 ZNH*[[Pf
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 k.%W8C<Pa
27.a general knowledge of —— 初步了解―――的情况 tm36Lw
28.a more knowledge of—— 进一步了解的情况 .jGsO0
29.the prior year‘s working papers 以前年度工作底稿 :Z]+Z_9p
30.minutes of meeting 会议纪要 cmGj0YUQ1
31.business risks 经营风险 m5;[,He
32.appropriateness 适当性 l^eNZ3:H
33.accounting estimate 会计估计 eze(>0\f
34.management representations 管理层声明 k4AE`[UE
35.going concern assumption 持续经营假设 T~~$=vP9
36.audit plan 审计计划 |`t!aG8
37.significant audit areas 重点审计领域 Q"K >ML>0
38.error 错误 7Ae,|k
39.fraud舞弊 ZEyGqCf3
40.modified or additional procedures 修改或追加审计程序 *ZSp9g"Z
41.misappropriation of assets 侵占资产 Nec(^|[
42.transactions without substance 虚假交易 ~:b:_ 5"
43.unusual pressures 异常压力 xdBZ
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44.the suspected noncompliance 涉嫌存在违法行为 y[5P<:&s
45.materialiy 重要性 g
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46.exceed the materiality level 超过重要性水平 ~G^}2#5
47.approach the materiality level 接近重要性水平 ://#
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48.an acceptably low level 可接受水平 eN?P) ,
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 io33+/
50.misstatements or omissions 错报或漏报 acju!,G
51.aggregate 总计 IweK!,:>dN
52.subsequent events 期后事项 {LJ6't 8y:
53.adjust the financial statements 调整财务报表 W0T
i ^@
54.perform additional audit procedures 实施追加的审计程序 dV=5_wXZ$
55.audit risk 审计风险 w3bH|VnU8;
56.detection risk 检查风险 >8fz ?A
57.inappropriate audit opinion 不适当的审计意见 q~dg
58.material misstatement 重大的错报 1
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59.tolerable misstatement 可容忍错报 \NQ)Po@z
60.the acceptable level of detection risk 可接受的检查风险 "%f5ltut3
61.assessed level of material misstatement risk 重大错报风险的评估水平 W*DIW;8p
62.simall business 小规模企业 ~md|k
63.accounting system 会计系统 oY6|h3T=Q$
64.test of control 控制测试 q{+poVX
65.walk-through test 穿行测试 z&vms
66.communication 沟通 O2/w:zOg'
67.flow chart 流程图 #|_UA}Y
68.reperformance of internal control 重新执行 bq&S?! =s
69.audit evidence 审计证据 &@iF!D\u
70.substantive procedures 实质性程序 HXV73rDA
71.assertions 认定 KJJb^6P48W
72.esistence 存在 XQY&4tK
73.occurrence 发生 P$
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74.completeness 完整性
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75.rights and obligations 权利和义务 m^x\@!N:(
76.valuation and allocation 计价和分摊 pBnf^Ew1
77.cutoff 截止 utl=O
78.accuracy 准确性 `FB?cPR
79.classification 分类 MMr7,?,$
80.inspection 检查 l}-`E@w
81.supervision of counting 监盘 |QTqa~
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82.observation 观察 'U{:
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83.confirmation 函证 /FV6lR!0^
84.computation 计算 xPJJ
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85.analytical procedures 分析程序 o3=S<|V
86.vouch 核对 p'!,F; xX
87.trace 追查 2Yd~v|
88.audit sampling 审计抽样 sr@XumT
89.error 误差 mS&\m#s<
90.expected error 预期误差 cB F%]
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91.population 总体 WJ8
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92.sampling risk 抽样风险 o4'4H y
93.non- sampling risk 非抽样风险 V;]VwsZ"
94.sampling unit 抽样单位 .-~%w
95.statistical sampling 统计抽样 Z*aU2Kr`;
96.tolerable error 可容忍误差 >upUY(3&
97.the risk of under reliance 信赖不足风险 & O\!!1%
98.the risk of over reliance 信赖过度风险 `"mK\M
99.the risk of incorrect rejection 误拒风险 }J'wz;t1
100. the risk of incorrect acceptance 误受风险 dB/I2uGl>
101.working trial balance 试算平衡表 "v(]"L
102.index and cross-referencing 索引和交叉索引 R/cq00g
103.cash receipt 现金收入 )[X!/KR90
104.cash disbursement 现金支出 mf_'|
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105.bank statement 银行对账单 ZV4'
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106.bank reconciliation 银行存款余额调节表 E/P53CD
107.balance sheet date 资产负债表日 |A/_Qe|s2
108.net realizable value 可变现净值 UMW^0>Z!v
109.storeroom 仓库 F8;4Oj
110.sale invoice 销售发票 sl
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111.price list 价目表 QR$sIu@%
112.positive confirmation request 积极式询证函 d]~1.i
113.negative confirmation request 消极式询证函 H08YMP>dc
114.purchase requisition 请购单 PxD}j
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115.receiving report 验收报告 #&c;RPac!6
116.gross margin 毛利 -?` l<y(
117.manufacturing overhead 制造费用 WzbN=&
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118.material requisition 领料单 '?GZ"C2
119.inventory-taking 存货盘点 L=!kDU
120.bond certificate 债券 D c.W vUM
121.stock certificate 股票 kR?n%`&k
122.audit report 审计报告 %_O>Hy|p
123.entity 被审计单位 ,;pX.Ob U
124.addressee of the audit report 审计报告的收件人 aMg f6veM
125.unqualified opinion 无保留意见 {&qsh9ob
126.qualified opinion 保留意见 K2`WcEe
127.disclaimer of opinion 无法表示意见 ?'m5)Z{
128.adverse opinion 否定意见 \#7%%>p=O'
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A (1)ABC 作业基础成本计算 Awf=yE:
A (2)absorbed overhead 已吸收制造费用 FGhrf
A (3)absorption costing 吸收成本计算 M|=$~@9#X
A (4)account 账户,报表 ^F9zS`Yz2
A (5)accounting postulate 会计假设 }C`0
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A (6)accounting series release 会计公告文件 bJ!f,a'/
A (7)accounting valuation 会计计价 NfN6KDd]2L
A (8)account sale 承销清单 *
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A (9)accountability concept 经营责任概念 TiEJyd`P
A (10)accountancy 会计职业 [z@Rg
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A (11)accountant 会计师 h,?Yw+#o"
A (12)accounting 会计 n8aiGnd=v
A (13)agency cost 代理成本 bO3KaOC8N
A (14)accounting bases 会计基础 =C1Qo#QQ%
A (15)accounting manual 会计手册 3"
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A (16)accounting period 会计期间 ~M1%,]
A (17)accounting policies 会计方针 "E!p1
A (18)accounting rate of return 会计报酬率 CGl+!t{
A (19)accounting reference date 会计参照日 ;K-t
A (20)accounting reference period 会计参照期间 &scD)
A (21)accrual concept 应计概念 y s6"Q[B
A (22)accrual expenses 应计费用 6.=1k
A (23)acid test ration 速动比率(酸性测试比率) T7_rnEOO
A (24)acquisition 购置 LgKEg90w(
A (25)acquisition accounting 收购会计 =DwH*U/YR
A (26)activity based accounting 作业基础成本计算 ]r5Xp#q2
A (27)adjusting events 调整事项 d0E5 ;3tQ
A (28)administrative expenses 行政管理费 UpBYL?+L
A (29)advice note 发货通知 r
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A (30)amortization 摊销 90D.G_45
A (31)analytical review 分析性检查 {z
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A (32)annual equivalent cost 年度等量成本法 baG I(Dk
A (33)annual report and accounts 年度报告和报表 R$`T"C"
A (34)appraisal cost 检验成本 (7!(e
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A (35)appropriation account 盈余分配账户 flt
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A (36)articles of association 公司章程细则 <)rH8]V
A (37)assets 资产 k5CIU}H"
A (38)assets cover 资产保障 <WkLwP3^
A (39)asset value per share 每股资产价值 MRu+:Y=K
A (40)associated company 联营公司 0_izTke
A (41)attainable standard 可达标准 vbJMgdHFR
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A (42)attributable profit 可归属利润 5|z[%x~f
A (43)audit 审计 #2,L)E\G8e
A (44)audit report 审计报告 zxHfQ(
A (45)auditing standards 审计准则 h8;"B
A (46)authorized share capital 额定股本 36UWoo
A (47)available hours 可用小时 ]xs\,}I%
A (48)avoidable costs 可避免成本 ?"Q6;np*
B (49)back-to-back loan 易币贷款 v9kzMxs,
B (50)backflush accounting 倒退成本计算 w`:KexD+
B (51)bad debts 坏帐 Np_6ZUaqz
B (52)bad debts ratio 坏帐比率 y+h=x4t
B (53)bank charges 银行手续费 [-a
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B (54)bank overdraft 银行透支 "$9ZkADO
B (55)bank reconciliation 银行存款调节表 {.W%m
B (56)bank statement 银行对账单 Os+=}
B (57)bankruptcy 破产 '.yr8
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 qpCi61lTDJ
B (60)batch costing 分批成本计算 U {v_0\ES
B (61)beta factor B(市场)风险因素 7
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B (62)bill 账单 ST.W{:X
B (63)bill of exchange 汇票 ttrp|(
B (64)bill of landing 提单 YSmz)YfX9
B (65)bill of materials 用料预计单 ?c*d
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B (66)bill payable 应付票据 K*[wr@)u
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 SNFz#*
B (69)bonus 红利 Stpho4+/y
B (70)book-keeping 薄记 Ho|n\7$
B (71)Boston classification 波士顿分类 "m5ZZG#R`
B (72)breakeven chart 保本图 G<DUy^$i
B (73)breakeven point 保本点 QB>e(j%
B (74)breaking-down time 复位时间 -B!pg7>'##
B (75)budget 预算 l71\II
B (76)budget center 预算中心 u:|5
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B (77)budget cost allowance 预算成本折让 CJ b~~
B (78)budget manual 预算手册 = %m/
B (79)budget period 预算期间 ]2'~e,"O
B (80)budgetary control 预算控制 J4; ".Y=
B (81)budgeted capacity 预算生产能力 "G:>}cs%?
B (82)burden 制造费用 Qfi5fp=f
B (83)business center 经营中心 5+J/Qm8{bb
B (84)business entity 营业个体 |xOOdy6 )~
B (85)business unit 经营单位 z=sqO'~
B (86)buy-out management 管理性购买产权 Qzv_|U
B (87)by-product 副产品 WM
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C (88)called-up share capital 催缴股本 s+11) ~
C (89)capacity 生产能力 U_?RN)>j
C (90)capacity ratios 生产能力比率 2o;M:+KQ)
C (91)capital 资本 fA^ O
C (92)capital assets pricing model资本资产计价模式 R<)uvW_@
C (93)capital commitment 承诺资本 +TX]~k79Oq
C (94)capital employed 已运用的资本 /k,p]/e
C (95)capital expenditure 资本支出 VTdZ&%@
C (96)capital expenditureauthorization 资本支出核准 Z8W<RiR
C (97)capital expenditure control 资本支出控制 HT'dft #
C (98)capital expenditure proposal资本支出申请 rX[R`,`>Z[
C (99)capital funding planning 资本基金筹集计划 RVe3@|9(G
C (100)capital gain 资本收益 rv%Xvs B
C (101)capital investment appraisal资本投资评估 *V/SI E*8
C (102)capital maintenance 资本保全 zob-z=='
C (103)capital resource planning 资本资源计划 zc"eSy< w$
C (104)capital surplus 资本盈余 n3w2&
C (105)capital turnover 资本周转率 2#^[`sFPO
C (106)card 记录卡 ZO~N|s6B^
C (107)cash 现金 6lPGop]js]
C (108)cash account 现金账户 li[g =A,
C (109)cash book 现金账薄 o0q{:An_Z
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 %rsW:nl
C (112)cash discounted 现金贴现 K67x.P Z
C (113)cash flow budget 现金流量预算 IlVi1`]w
C (114)cash flow statement 现金流量表 Xo,BuK&G
C (115)cash ledger 现金分类账 4_ 3\4
C (116)cash limit 现金限额 uf6{M_jXZ
C (117)CCA 现时成本会计 ]=/f`
C (118)center 中心 r|(Lb'k
C (119)changeover time 变更时间 l"Css~^
C (120)chartered entity 特许经济个体 %$08*bAtB7
C (121)cheque 支票 1g@kHq
C (122)cheque register 支票登记薄 zy.Ok 49
C (123)coin analysis 零钱分类 laAG%lq/'
C (124)classification 分类 ~I'hiV^-
C (125)clock card 工时卡 E5rNC/Ul$$
C (126)code 代码 {5*5tCIt
C (127)commitment accounting 承诺确认会计 k$zDofdfp
C (128)common cost 共同成本 ,70|I{,Km
C (129)company limited byguarantee 有限担保责任公司 Y9C] -zEv
C (130)company limited shares 股份有限公司 k~H-:@
C (131)competitive position 竞争能力状况 6^p6v
C (132)concept 概念 QeK~A@|F&
C (133)conglomerate 跨行业企业 79Iz,_
C (134)consistency concept 一致性概念 J&5|'yVX
C (135)consolidated accounts 合并报表 Uc&0>_Z
C (136)consolidation accounting 合并会计 vi'K|[!?
C (137)consortium 财团 ]}9EBf
C (138)contingency plan 应急计划 ve$P=ZuM
C (139)contingent liabilities 或有负债 ? in&/ZrB
C (140)continuous operation 连续生产 OAv/P|n=
C (141)contra 抵消 p7z#4 GW
C (142)contract cost 合同成本 7>.^GD
C (143)contract costing 合同成本计算 sbRg=k&Ns
C (144)contribution 贡献毛益 Yd@9P2C
C (145)contribution centre 贡献中心 Y$N|p{Z
C (146)contribution chart 贡献图 1{A4_/R
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |(w x6H:
C (148)contribution to salesration 贡献毛益对销售比率 } nQH
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C (149)control 控制 iVFnt!
C (150)control account 控制帐户 re<"%D
C (151)control limits 控制限度 Y}0 - &
C (152)controllability concept 可控制概念 X%;,r
2g
C (153)controllable cost 可控制成本 UZ
y
C (154)conversion cost 加工成本 Z*JZUbo-Q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 o;"!#Z 1SJ
C (156)corporate appraisal 公司评估 @x)z" )>
C (157)corporate planning 公司计划 1@/
+ c
C (158)corporate social reporting 公司社会报告 Na#2sb[)
C (159)corporation 股份公司 9AS,-5;XQ
C (160)cost 成本 tJ 6:$dh
C (161)cost account 成本帐户 <Wl!
Qog'
C (162)cost accounting 成本会计 iJ~pX\FKO
C (163)cost accounting manual 成本手册 &fW;;>
C (164)cost accounts calendar 成本报表的日历时间 [}FP_Su$6
C (165)cost adjustment 成本调整
62.{8Uj
C (166)cost allocation 成本分配 *G=n${'
C (167)cost apportionment 成本分摊 b+{,c@1rd
C (168)cost attribution 成本归属 ^b&aDm~(7
C (169)cost audit 成本审计 Z#9{1sHEP
C (170)cost behaviour 成本性态 }=wSfr9g
C (171)cost benefit analysis 成本效益分析 ;v.l<AOE
C (172)cost center 成本中心 )]v vp{
C (173)cost driver 成本动因