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注会《审计》英语常用词汇 jfp z`zE
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1.audit 审计 +Xy*?5E;C
2.attestation 鉴证 0*F}o)n/m
3.credibility 可信赖程度 7L3ik;>
4.audit of financial statements 财务报表审计 [4Q"#[V&9
5.agreed-upon procedures 执行商定程序 lzhqcL"
6.high levels of assurance 高水平保证 73F5d/n
7.compilation 编制 j0mM>X HB
8.reliability 可靠性 z|N3G E(.@
9.relevance 相关性 m3.sVI0I
10.professional skepticism 职业谨慎 -VT+O+9_A
11.objectivity 客观性 2+Rv{%
12. professional competence 专业胜任能力 T
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13.Senior/CPA-in-charge 项目经理 N#ioJ^}n:
14.audit engagement letter 业务约定书 M.[rLJZ4
15.recurring audit 连续审计 T!|=El>
16.the client 委托人 #hw>tA6
17.change CPA 更换注册会计师 (gXN%rsY
18.the existing CPA 现任注册会计师 =,V|OfW
19.the successor CPA 后任注册会计师 !{%&=tIZ
20.the preceding CPA前任注册会计师 ae+*
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21.issue the audit report 出具审计报告 j
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22.expert 专家 IV `%V+
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23.the board of directors 董事会 1AD]v<M
24.knowledge of the entity‘ s business 了解被审计单位情况 j/!H$0PN
25.assess material misstatement risks评估重大错报风险 J'T=q/
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 DAO]uh{6
27.a general knowledge of —— 初步了解―――的情况 Jn&7C
28.a more knowledge of—— 进一步了解的情况 &
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29.the prior year‘s working papers 以前年度工作底稿 L.'}e{ldW
30.minutes of meeting 会议纪要 e' 9r"<>i
31.business risks 经营风险 =E*Gb[r_7
32.appropriateness 适当性 BS1A
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33.accounting estimate 会计估计 kg97S
34.management representations 管理层声明 I]`-|Q E
35.going concern assumption 持续经营假设 * ?Jz2[B
36.audit plan 审计计划 yxWO[ Z
37.significant audit areas 重点审计领域 8|^CK|m6*
38.error 错误 R[B?
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39.fraud舞弊 >QkP7Kb
40.modified or additional procedures 修改或追加审计程序 (5Nv8H
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41.misappropriation of assets 侵占资产 {y)s.b~JB
42.transactions without substance 虚假交易 sW@krBxMv
43.unusual pressures 异常压力 vX|UgK?2^
44.the suspected noncompliance 涉嫌存在违法行为 ~@W*r5/
45.materialiy 重要性 Zyf P;&
46.exceed the materiality level 超过重要性水平 7:E!b=o#
47.approach the materiality level 接近重要性水平 #FxPj-3(ix
48.an acceptably low level 可接受水平 5@~|*g[
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 #I*QX%(H#
50.misstatements or omissions 错报或漏报 eD?3"!c!
51.aggregate 总计 2{|$T2?e
52.subsequent events 期后事项 *#
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53.adjust the financial statements 调整财务报表 &HZmQ>!R D
54.perform additional audit procedures 实施追加的审计程序 gb|Q%LS9R
55.audit risk 审计风险 $A_]:qI2
56.detection risk 检查风险 ay
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57.inappropriate audit opinion 不适当的审计意见 *Mc7f ?H
58.material misstatement 重大的错报 ?/hZb"6W
59.tolerable misstatement 可容忍错报 (qMj-l
60.the acceptable level of detection risk 可接受的检查风险 r=.A'"Kf
61.assessed level of material misstatement risk 重大错报风险的评估水平 +j14Q$
62.simall business 小规模企业 8jlLUG:g
63.accounting system 会计系统 W i.5Y{
64.test of control 控制测试 )RgGcHT
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65.walk-through test 穿行测试 s@4nWe
66.communication 沟通 *XOJnyC_H
67.flow chart 流程图 Q
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68.reperformance of internal control 重新执行 #]WqM1u
69.audit evidence 审计证据 cf_|nL#9
70.substantive procedures 实质性程序 68fiG
71.assertions 认定 &
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72.esistence 存在 !%(h2]MQ
73.occurrence 发生 uP $Cj
74.completeness 完整性 Jb_1LZ)]
75.rights and obligations 权利和义务 K BE Ax3
76.valuation and allocation 计价和分摊 PQmq5N6
77.cutoff 截止 :(|'S4z
78.accuracy 准确性 f_ ^1J
79.classification 分类 Cs3^9m6;d
80.inspection 检查 'wasZ b<^
81.supervision of counting 监盘 B_`y|sn
82.observation 观察 wBj-m
83.confirmation 函证 "^j>tii
84.computation 计算 PC$CYW5
85.analytical procedures 分析程序 g6t"mkMY
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86.vouch 核对 inb^$v
87.trace 追查 `A$!]&[~|
88.audit sampling 审计抽样 _Q%vK*n
89.error 误差 lH^^77"4Qo
90.expected error 预期误差 C;+(Zp
91.population 总体 ZIR0PQh\
92.sampling risk 抽样风险 BaF!O5M
93.non- sampling risk 非抽样风险 u6V/JI}g
94.sampling unit 抽样单位 ~[o4a '
95.statistical sampling 统计抽样 bu7'oB~:V^
96.tolerable error 可容忍误差 #eZ6)i<
97.the risk of under reliance 信赖不足风险 q#A (gyy
98.the risk of over reliance 信赖过度风险 '+>fFM,*B
99.the risk of incorrect rejection 误拒风险 g>0XxjP4
100. the risk of incorrect acceptance 误受风险 [S]S^ej*8
101.working trial balance 试算平衡表 O%~jop7#6
102.index and cross-referencing 索引和交叉索引 |'ln?D:&
103.cash receipt 现金收入 `nXVE+E@
104.cash disbursement 现金支出 ,C.:;Ime({
105.bank statement 银行对账单 WL,&-*JAW
106.bank reconciliation 银行存款余额调节表 c
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107.balance sheet date 资产负债表日 #o/H~Iv
108.net realizable value 可变现净值 ,d+fDmm3
109.storeroom 仓库 Pz#7h*;cw.
110.sale invoice 销售发票 GPhl4#'
111.price list 价目表 yH 9!GS#
112.positive confirmation request 积极式询证函 &;,,H< p
113.negative confirmation request 消极式询证函 z{"2S="
114.purchase requisition 请购单 c3*t_!@oC
115.receiving report 验收报告 v0D q@Q1
116.gross margin 毛利 u?Tpi[
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117.manufacturing overhead 制造费用 u cwnA
118.material requisition 领料单 r)9Dy,
119.inventory-taking 存货盘点 n~V4nj&_T
120.bond certificate 债券 02`$OTKz
121.stock certificate 股票 G&xo1K]
122.audit report 审计报告 +x?#DH-
123.entity 被审计单位 )b<k#(i@#
124.addressee of the audit report 审计报告的收件人 _rV 5E
125.unqualified opinion 无保留意见 ,P'P^0qJ
126.qualified opinion 保留意见 L%v^s4@
127.disclaimer of opinion 无法表示意见 |py6pek|
128.adverse opinion 否定意见 f)c~cJz<q
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A (1)ABC 作业基础成本计算 HkV1sT
A (2)absorbed overhead 已吸收制造费用 QB:i/9
A (3)absorption costing 吸收成本计算
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A (4)account 账户,报表 g~7Ri-"
A (5)accounting postulate 会计假设 n9pN6,o+
A (6)accounting series release 会计公告文件 }R3=fbe,\
A (7)accounting valuation 会计计价 ^l^fD t
A (8)account sale 承销清单 -U<Upn)2
A (9)accountability concept 经营责任概念 *`j-i
A (10)accountancy 会计职业 =NbI%
A (11)accountant 会计师 'Y$R~e^Y?
A (12)accounting 会计 6:U$w7P0
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A (13)agency cost 代理成本 JOjoiA
A (14)accounting bases 会计基础 x}U8zt)yD3
A (15)accounting manual 会计手册 *5zrZ]
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A (16)accounting period 会计期间 OA:%lC!
A (17)accounting policies 会计方针 cJM:
A (18)accounting rate of return 会计报酬率 G*S|KH
A (19)accounting reference date 会计参照日 fgNU03jp^x
A (20)accounting reference period 会计参照期间 t1VH doNN
A (21)accrual concept 应计概念 i>EgG5iJ
A (22)accrual expenses 应计费用 22kp l)vbU
A (23)acid test ration 速动比率(酸性测试比率) {k4CEt;
A (24)acquisition 购置 rC:?l(8ng3
A (25)acquisition accounting 收购会计 s[8@*/ds
A (26)activity based accounting 作业基础成本计算 ^gVT$A
A (27)adjusting events 调整事项 *A}cL
A (28)administrative expenses 行政管理费 QKN<+,h!z>
A (29)advice note 发货通知 o7B[R) 4
A (30)amortization 摊销 @
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A (31)analytical review 分析性检查 ?JV|dM
A (32)annual equivalent cost 年度等量成本法 Lokl2o`
A (33)annual report and accounts 年度报告和报表 Xh J,"=E+
A (34)appraisal cost 检验成本 KXV[OF&J
A (35)appropriation account 盈余分配账户 Ca%g_B0t
A (36)articles of association 公司章程细则 K:'q>D@
A (37)assets 资产 \%
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A (38)assets cover 资产保障 @fuM)B1"
A (39)asset value per share 每股资产价值 :K\mN/ x
A (40)associated company 联营公司 ,!V]
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A (41)attainable standard 可达标准 X2tk
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A (42)attributable profit 可归属利润 e]=!"nJ+
A (43)audit 审计 GDYFU*0
A (44)audit report 审计报告 tbnH,*
A (45)auditing standards 审计准则 fN"(mW>!
A (46)authorized share capital 额定股本 {0! ~C=P
A (47)available hours 可用小时 +0),xu
A (48)avoidable costs 可避免成本 :V
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B (49)back-to-back loan 易币贷款 T#pk]c6Q
B (50)backflush accounting 倒退成本计算 8Ld:"Y#
B (51)bad debts 坏帐 {JV@"t-X3"
B (52)bad debts ratio 坏帐比率 <p;k)S2J
B (53)bank charges 银行手续费 X=8Y%
B (54)bank overdraft 银行透支 SWp1|.=Sm
B (55)bank reconciliation 银行存款调节表 /6O??6g
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 `OymAyEYQ
B (58)basis of apportionment 分摊基础 @"T"7c?Cv
B (59)batch 批量 TO2c"7td
B (60)batch costing 分批成本计算 ~2EH OO
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B (61)beta factor B(市场)风险因素 &C>/L;
B (62)bill 账单 DF6c|
B (63)bill of exchange 汇票 zrVC8Wb
B (64)bill of landing 提单 ,G#.BLH
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B (65)bill of materials 用料预计单 ?PTk1sB
B (66)bill payable 应付票据 ,@m@S^
B (67)bill receivable 应收票据 Q-#$Aa
B (68)bin card 存货记录卡 A]L%dFK
B (69)bonus 红利 iCP/P%
B (70)book-keeping 薄记 j@Qg0F
B (71)Boston classification 波士顿分类 10#oG{9
B (72)breakeven chart 保本图 O4<g%.HC6
B (73)breakeven point 保本点 G8
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B (74)breaking-down time 复位时间 T]Nu)
B (75)budget 预算 8G>>i)Sbg
B (76)budget center 预算中心 b;|55Y
B (77)budget cost allowance 预算成本折让 VL[)[~^
B (78)budget manual 预算手册 -C#PQV
B (79)budget period 预算期间 [OOS`N4<
B (80)budgetary control 预算控制 XPB9~::
B (81)budgeted capacity 预算生产能力 oJKa"H-jL
B (82)burden 制造费用 ;Ut+yuy
B (83)business center 经营中心 Y32O-I!9u
B (84)business entity 营业个体 "^I
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B (85)business unit 经营单位 1_$xSrwcF
B (86)buy-out management 管理性购买产权 PX|=(:(k
B (87)by-product 副产品 +!f=jg06
C (88)called-up share capital 催缴股本 \,!QJp4
C (89)capacity 生产能力 mVtXcP4b
C (90)capacity ratios 生产能力比率 #S%Q*k<hw
C (91)capital 资本 (wc03,K^
C (92)capital assets pricing model资本资产计价模式 L
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C (93)capital commitment 承诺资本 tweY'x.{
C (94)capital employed 已运用的资本 _WX#a|4h{
C (95)capital expenditure 资本支出 [<`SfE
C (96)capital expenditureauthorization 资本支出核准 'gQidf
C (97)capital expenditure control 资本支出控制 1B*Wf
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C (98)capital expenditure proposal资本支出申请 kF7(f|*
C (99)capital funding planning 资本基金筹集计划 Z -%(~
C (100)capital gain 资本收益 4[ryKPa,
C (101)capital investment appraisal资本投资评估 J==SZ v
C (102)capital maintenance 资本保全 ,(a5 @H$f
C (103)capital resource planning 资本资源计划 a:~@CUD
>I
C (104)capital surplus 资本盈余 Y+/JsOD
C (105)capital turnover 资本周转率 2tayP@$
C (106)card 记录卡 SPj><5Ro
C (107)cash 现金 hO{cvHy`
C (108)cash account 现金账户 H7i$xWs
C (109)cash book 现金账薄 Ba\6?K
C (110)cash cow 金牛产品 &iN--~}!$
C (111)cash flow 现金流量 @1zQce>
C (112)cash discounted 现金贴现 8\<jyJ
C (113)cash flow budget 现金流量预算 `k\grr.J
C (114)cash flow statement 现金流量表 qDWsvx]
C (115)cash ledger 现金分类账 KlK`;cr?
C (116)cash limit 现金限额 w",?
Bef
C (117)CCA 现时成本会计 Ou'?]{
C (118)center 中心 g%[n4
C (119)changeover time 变更时间 fIoIW&iy
C (120)chartered entity 特许经济个体 OPpjuIRv
C (121)cheque 支票 W{XkVKe1a
C (122)cheque register 支票登记薄 %/kyT%1
C (123)coin analysis 零钱分类 vUC!fIG
C (124)classification 分类 - ~O'vLG
C (125)clock card 工时卡 ]j>i.5
C (126)code 代码 NV4g~ +n
C (127)commitment accounting 承诺确认会计 S)He$B$pp
C (128)common cost 共同成本 6]Q3Yz^h
C (129)company limited byguarantee 有限担保责任公司 l? #xAZx&_
C (130)company limited shares 股份有限公司 -6Tk<W
C (131)competitive position 竞争能力状况 F?Ju
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C (132)concept 概念 F=G{)*Ih
C (133)conglomerate 跨行业企业 5p?!ni9
C (134)consistency concept 一致性概念 4X
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C (135)consolidated accounts 合并报表 m9M
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C (136)consolidation accounting 合并会计 c*\<,n_
C (137)consortium 财团 WUAJjds
C (138)contingency plan 应急计划 j-]&'-h}#
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 NGjdG=,
C (141)contra 抵消 yh;Y,;4
C (142)contract cost 合同成本 eX&Gw{U-f
C (143)contract costing 合同成本计算 g1DmV,W-Q
C (144)contribution 贡献毛益 m$>iS@R
C (145)contribution centre 贡献中心 NTs;FX~g[
C (146)contribution chart 贡献图 ~7q uTp)
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 E]^5I3=O
C (148)contribution to salesration 贡献毛益对销售比率 4C~UcGMv\
C (149)control 控制 pw>m.=9|y
C (150)control account 控制帐户 Z+s%;f;
C (151)control limits 控制限度 HN5W@5m:
.
C (152)controllability concept 可控制概念 "YFls#4H-
C (153)controllable cost 可控制成本 x_@i(oQ:_
C (154)conversion cost 加工成本 toa-Wa{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 {I%y;Aab8
C (156)corporate appraisal 公司评估 Iyk6=&?j
C (157)corporate planning 公司计划 kD~uGA
C (158)corporate social reporting 公司社会报告 w=r&?{
C (159)corporation 股份公司 L3y5 a?G
C (160)cost 成本 r$)$n&j
C (161)cost account 成本帐户 upn8n vy4(
C (162)cost accounting 成本会计 ?`sy%G
C (163)cost accounting manual 成本手册 lHBI
C (164)cost accounts calendar 成本报表的日历时间 SVP:D3)
C (165)cost adjustment 成本调整 ph30'"[Z}
C (166)cost allocation 成本分配 XL<
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C (167)cost apportionment 成本分摊 ^kj=<+ v#
C (168)cost attribution 成本归属 v<rF'D2
C (169)cost audit 成本审计 +KK$0pL
C (170)cost behaviour 成本性态 -$Y8!5 4
C (171)cost benefit analysis 成本效益分析 4yV].2#rl"
C (172)cost center 成本中心 (;o*eFC F
C (173)cost driver 成本动因