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注会《审计》英语常用词汇 JaEyVe
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1.audit 审计 XUWza=BR"
2.attestation 鉴证 dc *#?G6^
3.credibility 可信赖程度 }T6jQ:?@
4.audit of financial statements 财务报表审计 EP
@=i
5.agreed-upon procedures 执行商定程序 +%^D)
6.high levels of assurance 高水平保证 X|as1Y$O+
7.compilation 编制 R?k1)n
8.reliability 可靠性 aj:+"X-;
9.relevance 相关性 V.}U p+WL
10.professional skepticism 职业谨慎 4Y'qoM;
11.objectivity 客观性 hH~Z hB
12. professional competence 专业胜任能力 |<S9nZg%p
13.Senior/CPA-in-charge 项目经理 #~Q0s)Ze
14.audit engagement letter 业务约定书 f7L |Jc
15.recurring audit 连续审计 i^( 0,L
16.the client 委托人 K>-m8.~\E
17.change CPA 更换注册会计师 DvGtO)5._
18.the existing CPA 现任注册会计师 ,}<v:!
19.the successor CPA 后任注册会计师 ;tj_vmZ@R
20.the preceding CPA前任注册会计师 >2$M~to"1
21.issue the audit report 出具审计报告 Sx}h$E:
22.expert 专家 MTQdyTDHl
23.the board of directors 董事会 ,PnEDQ|l
24.knowledge of the entity‘ s business 了解被审计单位情况 8Og9P1jVh
25.assess material misstatement risks评估重大错报风险 xH0Bk<`V:
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 dW91nTQ:
27.a general knowledge of —— 初步了解―――的情况 6w5 4+n
28.a more knowledge of—— 进一步了解的情况 5s0H4 ?S
29.the prior year‘s working papers 以前年度工作底稿 ?/O+5rjA
30.minutes of meeting 会议纪要 15870xS
31.business risks 经营风险 FT=w`NE,+
32.appropriateness 适当性 "<kmiK/
33.accounting estimate 会计估计 ,ihTEw,t(
34.management representations 管理层声明 0tA+11Iu
35.going concern assumption 持续经营假设 7oUYRqd
36.audit plan 审计计划 lA{Sr0fTP
37.significant audit areas 重点审计领域 6(wpf^br2
38.error 错误 UO</4WJ
39.fraud舞弊 U*zjEY:A
40.modified or additional procedures 修改或追加审计程序 r"xo 9&|
41.misappropriation of assets 侵占资产 \KG{
11
42.transactions without substance 虚假交易 xi-^_I
43.unusual pressures 异常压力 YoXXelO&
44.the suspected noncompliance 涉嫌存在违法行为 ]3%Z
45.materialiy 重要性 >kd2GZe^_J
46.exceed the materiality level 超过重要性水平 6$IAm#
47.approach the materiality level 接近重要性水平 o rEo$e<
48.an acceptably low level 可接受水平 C!:\H<gI
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
gB?#T
50.misstatements or omissions 错报或漏报 @o8\`G
51.aggregate 总计 D:f0Wv
52.subsequent events 期后事项 "g0Ln5&
53.adjust the financial statements 调整财务报表 iNha<iS+
54.perform additional audit procedures 实施追加的审计程序 ?g!py[CrE
55.audit risk 审计风险
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!kl #
56.detection risk 检查风险 I'C{=?
57.inappropriate audit opinion 不适当的审计意见 J)66\h=
58.material misstatement 重大的错报 aRR*<dY
59.tolerable misstatement 可容忍错报 ,Xao{o(
60.the acceptable level of detection risk 可接受的检查风险 ,!c.
61.assessed level of material misstatement risk 重大错报风险的评估水平 '9-8_;
62.simall business 小规模企业 "= H
CP,
63.accounting system 会计系统 R}*e% EG/
64.test of control 控制测试 r..\(r
65.walk-through test 穿行测试 ^;N+"oq!y
66.communication 沟通 V\Rbnvq
67.flow chart 流程图 ]XU?Wg
68.reperformance of internal control 重新执行 53#7Yy
69.audit evidence 审计证据 'AHI;Z~Gk
70.substantive procedures 实质性程序 dqnxhN+&
71.assertions 认定 +oeO0
72.esistence 存在 p1CY?K
73.occurrence 发生 5PG%)xff
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74.completeness 完整性 8hGp?Ihu
75.rights and obligations 权利和义务 )
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76.valuation and allocation 计价和分摊 S's\M5
77.cutoff 截止 ?-Fp r
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78.accuracy 准确性 <$_B J2Z
79.classification 分类 2\W[ ItxL0
80.inspection 检查 *s<FE F
81.supervision of counting 监盘 JZ'`.
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82.observation 观察 YX,y7Uhn
83.confirmation 函证 rm<(6zY
84.computation 计算 ]k5l]JB
85.analytical procedures 分析程序 }_Jr[iaB
86.vouch 核对 byoDGUv
87.trace 追查 B$sB1M0q
88.audit sampling 审计抽样 ZEp UHdin
89.error 误差 ]_@5Lv
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90.expected error 预期误差 9PIm/10pP^
91.population 总体 A2!7a}*1(
92.sampling risk 抽样风险 \5cAOBja
93.non- sampling risk 非抽样风险 fHdPav f,S
94.sampling unit 抽样单位 noV]+1#"V
95.statistical sampling 统计抽样 )k{zRq:d
96.tolerable error 可容忍误差 Q&rpW:^v
97.the risk of under reliance 信赖不足风险 ng^`s}?o
98.the risk of over reliance 信赖过度风险 F`r=M%yh
99.the risk of incorrect rejection 误拒风险 Oe5=2~4O
100. the risk of incorrect acceptance 误受风险 H"6Sj-<=
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 1^TOTY
103.cash receipt 现金收入 x/ lW=EQ
104.cash disbursement 现金支出 ]N,n7v+}
105.bank statement 银行对账单 p=V (_
106.bank reconciliation 银行存款余额调节表 (%D*S_m'
107.balance sheet date 资产负债表日 ;J Fy
8Rj
108.net realizable value 可变现净值 f =B)jYI
109.storeroom 仓库 fE8/tx](
110.sale invoice 销售发票 .A//Q|ot!
111.price list 价目表 y".uu+hL`
112.positive confirmation request 积极式询证函 :D`ghXj
113.negative confirmation request 消极式询证函 "z8L}IC!e5
114.purchase requisition 请购单 O|}97a^
115.receiving report 验收报告 3~iIo&NZ
116.gross margin 毛利 8HS1^\~(6l
117.manufacturing overhead 制造费用 !7]4sXL{
118.material requisition 领料单 !
c(B c
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119.inventory-taking 存货盘点 h/W@R_Y
120.bond certificate 债券 9l5l"Wj&
121.stock certificate 股票 p(f
YpD
122.audit report 审计报告 ?KDI'>"-v
123.entity 被审计单位 #XE`8$
124.addressee of the audit report 审计报告的收件人 6lpf
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125.unqualified opinion 无保留意见 <E[X-S%&
126.qualified opinion 保留意见 *"2TT})
127.disclaimer of opinion 无法表示意见 ov.7FZ+
128.adverse opinion 否定意见 21_>|EKp
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A (1)ABC 作业基础成本计算 o|FRG{TJ
A (2)absorbed overhead 已吸收制造费用 -$yNJ5F`
A (3)absorption costing 吸收成本计算 )/A If
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A (4)account 账户,报表 t>:2F,0K9
A (5)accounting postulate 会计假设 df; -E
A (6)accounting series release 会计公告文件 Y5M>&}N
A (7)accounting valuation 会计计价 f^z/s6I0
A (8)account sale 承销清单 8pp^
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A (9)accountability concept 经营责任概念 jr29+>
A (10)accountancy 会计职业 `'H"|WsT
A (11)accountant 会计师 of!Bz
A (12)accounting 会计 gh>'O/9
A (13)agency cost 代理成本 Rrmk\7/
A (14)accounting bases 会计基础 AX!YB'm-
A (15)accounting manual 会计手册 ]U.1z
A (16)accounting period 会计期间 ^dj
avJ
A (17)accounting policies 会计方针 Q{F*%
X
A (18)accounting rate of return 会计报酬率 r*'a-2Au
A (19)accounting reference date 会计参照日 bq{":[a
A (20)accounting reference period 会计参照期间 ,R_ KLd
A (21)accrual concept 应计概念 Q$r1beA
A (22)accrual expenses 应计费用
pVbgjJI
A (23)acid test ration 速动比率(酸性测试比率) B/u0^!
A (24)acquisition 购置 _PUgK\
A (25)acquisition accounting 收购会计 0 UdAF
A (26)activity based accounting 作业基础成本计算 s=9gp$9m
A (27)adjusting events 调整事项 9un* 1%
A (28)administrative expenses 行政管理费 /V}>v
A (29)advice note 发货通知 ^o^[p %
A (30)amortization 摊销 OCIWQ/
P
A (31)analytical review 分析性检查 A82Bn|J
A (32)annual equivalent cost 年度等量成本法 ,5J-C!C
A (33)annual report and accounts 年度报告和报表 SUwSZ@l^
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A (34)appraisal cost 检验成本 s8 S[w
A (35)appropriation account 盈余分配账户 @y?<Kv}s
A (36)articles of association 公司章程细则 }+ ";W) R
A (37)assets 资产 p(dJf&D
A (38)assets cover 资产保障 WxwSb`U|
A (39)asset value per share 每股资产价值 %6r MS}
A (40)associated company 联营公司 IO3`/R-
A (41)attainable standard 可达标准 ;T6{J[
h
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A (42)attributable profit 可归属利润 owHV&(Go(B
A (43)audit 审计 :KY920/,
A (44)audit report 审计报告 ernZfd{H
A (45)auditing standards 审计准则 |L|)r)t
A (46)authorized share capital 额定股本 $=?1>zvF
A (47)available hours 可用小时 qOOF]L9r%u
A (48)avoidable costs 可避免成本 yM}b
B (49)back-to-back loan 易币贷款 mRVE@pc2X
B (50)backflush accounting 倒退成本计算 =xzDpn>f
B (51)bad debts 坏帐 -XNjyXm2
B (52)bad debts ratio 坏帐比率 }NX9"}/
B (53)bank charges 银行手续费 4JF)w;X}
B (54)bank overdraft 银行透支 ~a@O1MB
B (55)bank reconciliation 银行存款调节表 W+N9~.q\^
B (56)bank statement 银行对账单 e_mUO"
B (57)bankruptcy 破产
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B (58)basis of apportionment 分摊基础 Hjl{M>z
B (59)batch 批量 uFxhr2
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B (60)batch costing 分批成本计算 ?S&pq?
B (61)beta factor B(市场)风险因素 F-K=Otj
B (62)bill 账单 :6R0=oz
B (63)bill of exchange 汇票 l-|hvv5g
B (64)bill of landing 提单 [>+}2-#
B (65)bill of materials 用料预计单 bMWL^ *I
B (66)bill payable 应付票据 "p]bsJG
B (67)bill receivable 应收票据 %J)n#\
B (68)bin card 存货记录卡 qbu>YTj
B (69)bonus 红利 Z#H] yG
B (70)book-keeping 薄记 ?M2#fD]e
B (71)Boston classification 波士顿分类 Lbb{ z
B (72)breakeven chart 保本图 v4_p3&aj
B (73)breakeven point 保本点 +bC-_xGuh
B (74)breaking-down time 复位时间 xRum q
B (75)budget 预算 GMc{
g
B (76)budget center 预算中心 qm30,$\c`~
B (77)budget cost allowance 预算成本折让 X;$g7A
B (78)budget manual 预算手册 o5~o Rmsr
B (79)budget period 预算期间 )
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B (80)budgetary control 预算控制 :|%dV}j
B (81)budgeted capacity 预算生产能力 k&Z3v.
B (82)burden 制造费用 p4},xQzB
B (83)business center 经营中心 N6CWEIJ
B (84)business entity 营业个体 G55-{y9Q
B (85)business unit 经营单位 WSA;p=_
B (86)buy-out management 管理性购买产权 \)H}
B (87)by-product 副产品 `dB!Ia|
C (88)called-up share capital 催缴股本 @
s
C (89)capacity 生产能力 lgR;V]^YX
C (90)capacity ratios 生产能力比率 N^,@
s"g
C (91)capital 资本 P}=u8(u
C (92)capital assets pricing model资本资产计价模式 a%3V<
"f
C (93)capital commitment 承诺资本 Rx';P/F0C
C (94)capital employed 已运用的资本 V=#L@ws
C (95)capital expenditure 资本支出 z\iz6-\&y
C (96)capital expenditureauthorization 资本支出核准 Z0yy<9q]2
C (97)capital expenditure control 资本支出控制 B(}u:[
b^S
C (98)capital expenditure proposal资本支出申请 X6_m&~}15
C (99)capital funding planning 资本基金筹集计划 Q_p!;3
C (100)capital gain 资本收益 <sXmk{
C (101)capital investment appraisal资本投资评估 8J60+2Wa
C (102)capital maintenance 资本保全 j@OGl&'^-
C (103)capital resource planning 资本资源计划 hD OEJ
C (104)capital surplus 资本盈余 k+*DPo@)
C (105)capital turnover 资本周转率 V
0'T)
C (106)card 记录卡 *.g0;\HF
C (107)cash 现金 WJH)>4M#
C (108)cash account 现金账户 "BN-Jvb7q
C (109)cash book 现金账薄 zj G>=2
C (110)cash cow 金牛产品 Z#8O)GK
C (111)cash flow 现金流量 uXx c2}
C (112)cash discounted 现金贴现 li>`9qCmI
C (113)cash flow budget 现金流量预算 [8Zq
1tU;G
C (114)cash flow statement 现金流量表 T<!&6,N A
C (115)cash ledger 现金分类账 I]S8:w![
C (116)cash limit 现金限额 Q/e$Ttt4J
C (117)CCA 现时成本会计 C[cNwvz
C (118)center 中心 ["'
0vQ
C (119)changeover time 变更时间 F"7dN *7
C (120)chartered entity 特许经济个体 L%D:gy9o
C (121)cheque 支票 h-"c
)?p
C (122)cheque register 支票登记薄 \Qa6mt2h
C (123)coin analysis 零钱分类 vIk;x
C (124)classification 分类 -C9_gZ
C (125)clock card 工时卡 JN5<=x5r
C (126)code 代码 o)NQE?
C (127)commitment accounting 承诺确认会计 .SdHFWx
C (128)common cost 共同成本 !E\xn^
C (129)company limited byguarantee 有限担保责任公司 C^uH]WO
C (130)company limited shares 股份有限公司 :5/P{Co(
C (131)competitive position 竞争能力状况 rh;@|/<l
C (132)concept 概念 NL})
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C (133)conglomerate 跨行业企业 6#NptXB
C (134)consistency concept 一致性概念 kYxb@Zn=|
C (135)consolidated accounts 合并报表 }Qjp,(ye
C (136)consolidation accounting 合并会计 I+ZK \?Rs
C (137)consortium 财团 ~WS;)Q0|
C (138)contingency plan 应急计划 fV[(s7vW
C (139)contingent liabilities 或有负债 }F=+*-SYZ
C (140)continuous operation 连续生产 "^A4 !.
C (141)contra 抵消 &<</[h/B/F
C (142)contract cost 合同成本 vB
0O3]
C (143)contract costing 合同成本计算 W}6(; tI
C (144)contribution 贡献毛益 5B+>28G%
C (145)contribution centre 贡献中心 0>#or$:6E
C (146)contribution chart 贡献图 0Xmp)_vba
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 n[zP}YRr
C (148)contribution to salesration 贡献毛益对销售比率 Wb! "L`m
C (149)control 控制 oObm5e*Z
C (150)control account 控制帐户 vfG4PJ 6
C (151)control limits 控制限度 XW!a?a
LNX
C (152)controllability concept 可控制概念 hdB.u^!
C (153)controllable cost 可控制成本 Rpit>
C (154)conversion cost 加工成本 >t2E034_
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 sjOyg!e
C (156)corporate appraisal 公司评估 fFD:E} >5
C (157)corporate planning 公司计划 D[. ; H)V
C (158)corporate social reporting 公司社会报告 .k5
TQt
C (159)corporation 股份公司 MS{purD
C (160)cost 成本 \VmqK&9
C (161)cost account 成本帐户 Kg0
Vbzvb
C (162)cost accounting 成本会计 V|.
3
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C (163)cost accounting manual 成本手册 >Lo 0,b$
C (164)cost accounts calendar 成本报表的日历时间 /s.O3x._'
C (165)cost adjustment 成本调整 1(C3;qlVD
C (166)cost allocation 成本分配 $YvT*
T$_
C (167)cost apportionment 成本分摊 a/!!Y@7
C (168)cost attribution 成本归属 tqLn A
C (169)cost audit 成本审计 V>}@--$c-r
C (170)cost behaviour 成本性态 +RexQE
C (171)cost benefit analysis 成本效益分析 xEBiBskd
C (172)cost center 成本中心 2`(-l{3
C (173)cost driver 成本动因