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注会《审计》英语常用词汇 W #47Cz
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1.audit 审计 3(o7co-f
2.attestation 鉴证 1OP"5f
3.credibility 可信赖程度 -f 4>MG
4.audit of financial statements 财务报表审计 ^}hZ'<PK
5.agreed-upon procedures 执行商定程序 -!~vA+jw1
6.high levels of assurance 高水平保证 ki3 HcV
7.compilation 编制 yfC2^#9 Zu
8.reliability 可靠性 ,jTPg/r
9.relevance 相关性 i pwW%"6
10.professional skepticism 职业谨慎 gwJ}]Tf
11.objectivity 客观性 |
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12. professional competence 专业胜任能力 zhjJ>d%w
13.Senior/CPA-in-charge 项目经理 >Fp&8p`am
14.audit engagement letter 业务约定书 mtIMW9
15.recurring audit 连续审计 v4C3uNW
16.the client 委托人 =E1tgrW
17.change CPA 更换注册会计师 p7$3`t6u
18.the existing CPA 现任注册会计师 %z2oDAjX
19.the successor CPA 后任注册会计师 &urb!tQ>&
20.the preceding CPA前任注册会计师 eVrNYa1>H
21.issue the audit report 出具审计报告 Q K j1yG0i
22.expert 专家 'QR4~`6I
23.the board of directors 董事会 F^xaz^=`u
24.knowledge of the entity‘ s business 了解被审计单位情况 \6i9q=
25.assess material misstatement risks评估重大错报风险 U1jSUkqb
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 G>JxIrN0
27.a general knowledge of —— 初步了解―――的情况 }H; ]k-)
28.a more knowledge of—— 进一步了解的情况 A(NEWO
29.the prior year‘s working papers 以前年度工作底稿 tI'e ctn
30.minutes of meeting 会议纪要 sSV^5
31.business risks 经营风险 aoK4Du{
32.appropriateness 适当性 pLPd[a
33.accounting estimate 会计估计 kR_E6Fl
34.management representations 管理层声明 |veBq0U
35.going concern assumption 持续经营假设 HwM/}-t
36.audit plan 审计计划 g4Bg6<;
37.significant audit areas 重点审计领域 X tR`?
38.error 错误 E}t-N
39.fraud舞弊 e
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40.modified or additional procedures 修改或追加审计程序 "~Us#4>
41.misappropriation of assets 侵占资产 `!_? uT
42.transactions without substance 虚假交易 ;2BPPZ
43.unusual pressures 异常压力 ON
NW.xHp
44.the suspected noncompliance 涉嫌存在违法行为 IQ#So]9~Y
45.materialiy 重要性 sE}sE=\
46.exceed the materiality level 超过重要性水平 [|jIC
47.approach the materiality level 接近重要性水平 ijg,'a~3E
48.an acceptably low level 可接受水平 . rRc
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 vRxL&8`&
50.misstatements or omissions 错报或漏报 y^3,X_0
51.aggregate 总计 N*?
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52.subsequent events 期后事项 J09ZK8
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53.adjust the financial statements 调整财务报表 Y[T J;O!R
54.perform additional audit procedures 实施追加的审计程序 X=\x&Wt
55.audit risk 审计风险 ~;` fC|)
56.detection risk 检查风险 8XgVY9]Qm
57.inappropriate audit opinion 不适当的审计意见 |O2|`"7
58.material misstatement 重大的错报 aQC7 V !v
59.tolerable misstatement 可容忍错报 %N!h38N2
60.the acceptable level of detection risk 可接受的检查风险 ayHn_
61.assessed level of material misstatement risk 重大错报风险的评估水平 Xp.|.)Od
62.simall business 小规模企业 Gtf1}UJC
63.accounting system 会计系统 e_\SSH@tw
64.test of control 控制测试 h@EJTAi
65.walk-through test 穿行测试 H9/XW6W,"w
66.communication 沟通 3$;J0{&[i
67.flow chart 流程图 Ed4_<:
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 (Jm(}X]sh[
70.substantive procedures 实质性程序 )_WH#-}
71.assertions 认定 Sv~PXi^`H
72.esistence 存在 N <ja6Ac
73.occurrence 发生 @b4b{d5[
74.completeness 完整性 CdE2w?1
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 E\W;:p,{A
77.cutoff 截止 &0?DL
78.accuracy 准确性 3J23q
79.classification 分类 i_'|:Uy*F
80.inspection 检查 3~#Z E;>#
81.supervision of counting 监盘 *vEU}SxRuv
82.observation 观察 }x>}:"P;W
83.confirmation 函证 @?(nwj~ s`
84.computation 计算 hn*}5!^
85.analytical procedures 分析程序 @DRfNJ}
86.vouch 核对 Z{Lmd`<w`j
87.trace 追查 K#%O3RRs
88.audit sampling 审计抽样 (v9!g#
89.error 误差 }S1Z>Z
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90.expected error 预期误差 }mkA Hmu4
91.population 总体 *)2x&~T*|
92.sampling risk 抽样风险 EY=\C$3J:
93.non- sampling risk 非抽样风险 `<.
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94.sampling unit 抽样单位 ]=O{7#
95.statistical sampling 统计抽样 :5q^\xmmq
96.tolerable error 可容忍误差 ;))[P_$zB
97.the risk of under reliance 信赖不足风险 ?Yynd
98.the risk of over reliance 信赖过度风险 \3J+OY
99.the risk of incorrect rejection 误拒风险 f]O5V$!RuE
100. the risk of incorrect acceptance 误受风险 k
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101.working trial balance 试算平衡表 qJe&jLZa
102.index and cross-referencing 索引和交叉索引 (Q*
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103.cash receipt 现金收入 {m1t~ S
104.cash disbursement 现金支出 /@xr[=L
105.bank statement 银行对账单 3Y.d&Nz
106.bank reconciliation 银行存款余额调节表 I_R5\l}O+D
107.balance sheet date 资产负债表日 E1mI Xd;.
108.net realizable value 可变现净值 8+@1wks
109.storeroom 仓库
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110.sale invoice 销售发票 d|D'&&&c
111.price list 价目表
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112.positive confirmation request 积极式询证函 oRtY?6^$
113.negative confirmation request 消极式询证函 fJ|Bu("N
114.purchase requisition 请购单 7N-CtQnv
115.receiving report 验收报告 I\F=s-VVY
116.gross margin 毛利 sWqPw}/3>
117.manufacturing overhead 制造费用 fD]An<
118.material requisition 领料单 |TNi
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119.inventory-taking 存货盘点 ePIly)=X
120.bond certificate 债券 0e7O#-
121.stock certificate 股票 K{`2jK#
122.audit report 审计报告 ^Y*`D_-G
123.entity 被审计单位 9/8@
124.addressee of the audit report 审计报告的收件人 dd
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125.unqualified opinion 无保留意见 8_sU8q*s
126.qualified opinion 保留意见 wnZ*k(
127.disclaimer of opinion 无法表示意见 * 7zN
128.adverse opinion 否定意见 sk%:Sp
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A (1)ABC 作业基础成本计算 \!' {-J
A (2)absorbed overhead 已吸收制造费用 P
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A (3)absorption costing 吸收成本计算 gn4g
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A (4)account 账户,报表 hCOy\[2$
A (5)accounting postulate 会计假设 .aAw7LW
A (6)accounting series release 会计公告文件 z?IY3]v*z<
A (7)accounting valuation 会计计价 i85+p2i7
A (8)account sale 承销清单 HC<BGIgL
A (9)accountability concept 经营责任概念 7kWZMi
A (10)accountancy 会计职业 Cx1Sh#9
A (11)accountant 会计师 o+6^|RP
A (12)accounting 会计 %
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A (13)agency cost 代理成本 )=SYJ-ta<
A (14)accounting bases 会计基础 :a^,Ei-&
A (15)accounting manual 会计手册 /hA}9+/
A (16)accounting period 会计期间 =."WvBKg
A (17)accounting policies 会计方针 :Brn
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A (18)accounting rate of return 会计报酬率 L;(3u'
A (19)accounting reference date 会计参照日 u0 'pR#
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A (20)accounting reference period 会计参照期间 7p"~:1hU
A (21)accrual concept 应计概念 M%Kx{*aw&
A (22)accrual expenses 应计费用 DlQ[}5STF
A (23)acid test ration 速动比率(酸性测试比率) )4o=t.O\K
A (24)acquisition 购置 /i]=ndAk
A (25)acquisition accounting 收购会计 Y;I(6`,Y
A (26)activity based accounting 作业基础成本计算 O}\"$n>
A (27)adjusting events 调整事项 Z:o'
+oh
A (28)administrative expenses 行政管理费 7=M'n;!Mh
A (29)advice note 发货通知 RE*S7[ge
A (30)amortization 摊销 MM58w3Mz
A (31)analytical review 分析性检查 80l3.z,:
A (32)annual equivalent cost 年度等量成本法 )uv$tnP*
A (33)annual report and accounts 年度报告和报表 ,a?\i
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A (34)appraisal cost 检验成本 ss M9t
A (35)appropriation account 盈余分配账户 A5>gLhl7
A (36)articles of association 公司章程细则 X:} 5L>'
A (37)assets 资产 R;,u >P "
A (38)assets cover 资产保障 %onAlf<$:^
A (39)asset value per share 每股资产价值 ]qP}\+:
A (40)associated company 联营公司
M$-(4 0
A (41)attainable standard 可达标准 G4`sRaT.
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A (42)attributable profit 可归属利润 <xh'@592
A (43)audit 审计 Zn=JmZ
A (44)audit report 审计报告 n*8RYm)?
A (45)auditing standards 审计准则 #lVl?F+~
A (46)authorized share capital 额定股本 mYs->mg1
A (47)available hours 可用小时 HuLm!tCu
A (48)avoidable costs 可避免成本 NB6h/0*v
B (49)back-to-back loan 易币贷款 tZ{q\+h
B (50)backflush accounting 倒退成本计算 PFn[[~5V
B (51)bad debts 坏帐 }
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B (52)bad debts ratio 坏帐比率 0o'ML""j
B (53)bank charges 银行手续费 $!3t$-TSD
B (54)bank overdraft 银行透支 :aFpz6<
B (55)bank reconciliation 银行存款调节表 pUEok +
B (56)bank statement 银行对账单 a*wJcJTpV"
B (57)bankruptcy 破产 v(nQd6;T
B (58)basis of apportionment 分摊基础 o4
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B (59)batch 批量 `\Fj
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B (60)batch costing 分批成本计算 y.]]V"'2
B (61)beta factor B(市场)风险因素 l?<z1Acd&
B (62)bill 账单 w!9W Cl]9M
B (63)bill of exchange 汇票 )cmLo0`$
B (64)bill of landing 提单 0 Ln5e.&
B (65)bill of materials 用料预计单 IF?B`TmZ
B (66)bill payable 应付票据 +Q#Qu0_
B (67)bill receivable 应收票据 rls#g
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B (68)bin card 存货记录卡 M{kh=b)V
B (69)bonus 红利 MldL"*HW:
B (70)book-keeping 薄记 ob5nk^y
B (71)Boston classification 波士顿分类 5 9J$SE
B (72)breakeven chart 保本图 5nIlG
B (73)breakeven point 保本点 9PfU'm|h
B (74)breaking-down time 复位时间 f?I *`~k
B (75)budget 预算 D\&y(=fzf
B (76)budget center 预算中心 N S}`(N
B (77)budget cost allowance 预算成本折让 =X'7V}Q}
B (78)budget manual 预算手册 \B ^sJ[n
B (79)budget period 预算期间 pC.T)k
B (80)budgetary control 预算控制 pPoC61F
B (81)budgeted capacity 预算生产能力 +&8Ud8Q
B (82)burden 制造费用 Q3{&'|}^2
B (83)business center 经营中心 EuA<{%i
B (84)business entity 营业个体 !OVEA^6
B (85)business unit 经营单位 y8n1IZ*#SZ
B (86)buy-out management 管理性购买产权 /+U)!$zm*
B (87)by-product 副产品 uiEA=*axp
C (88)called-up share capital 催缴股本 Sg~A'dG
C (89)capacity 生产能力 |VEAzY|[#
C (90)capacity ratios 生产能力比率 _Vf|F
C (91)capital 资本 R2ZQBwB
C (92)capital assets pricing model资本资产计价模式 R'HA>?D
C (93)capital commitment 承诺资本 0BD((oNg
C (94)capital employed 已运用的资本 y,
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C (95)capital expenditure 资本支出 'n#S6.Y:
C (96)capital expenditureauthorization 资本支出核准 =0yJ2[R7Do
C (97)capital expenditure control 资本支出控制 yC*B OJS
C (98)capital expenditure proposal资本支出申请
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C (99)capital funding planning 资本基金筹集计划 ho$%7mc
C (100)capital gain 资本收益 la 7QN QW
C (101)capital investment appraisal资本投资评估 Rw8m5U
C (102)capital maintenance 资本保全 ]H7Mx\
C (103)capital resource planning 资本资源计划 ?t P/VL
C (104)capital surplus 资本盈余 =
}lA|S
C (105)capital turnover 资本周转率 vs5wxTM
C (106)card 记录卡 jc`',o'[+
C (107)cash 现金 2![W
N*N>O
C (108)cash account 现金账户 tX}S[jdq
C (109)cash book 现金账薄 cHct|Z
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C (110)cash cow 金牛产品 *9wHH-#
C (111)cash flow 现金流量 %-|q3 ^s
C (112)cash discounted 现金贴现 4x=Y9w0?8
C (113)cash flow budget 现金流量预算 x^skoz
C (114)cash flow statement 现金流量表 *lO+^\HXD
C (115)cash ledger 现金分类账 hkI);M+@6
C (116)cash limit 现金限额 0 d]G
C (117)CCA 现时成本会计 _oVA0@#n
C (118)center 中心 Bz~h-
C (119)changeover time 变更时间 3mz>Y*^?0
C (120)chartered entity 特许经济个体 `:O.g9
C (121)cheque 支票
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C (122)cheque register 支票登记薄 X0TGJ,yW(
C (123)coin analysis 零钱分类 H2cc).8"
C (124)classification 分类 >AFp
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C (125)clock card 工时卡 $O!<Zz
C (126)code 代码 .w)t<7 y
C (127)commitment accounting 承诺确认会计 K a|\gl;V
C (128)common cost 共同成本 X#<Sv>c^
C (129)company limited byguarantee 有限担保责任公司 6LQ O>k
C (130)company limited shares 股份有限公司 ji=po;g=E
C (131)competitive position 竞争能力状况 k@U`?7X
C (132)concept 概念 _S1uJ~j;E
C (133)conglomerate 跨行业企业 nJg2O@mRJ
C (134)consistency concept 一致性概念 #ySx$WT;
C (135)consolidated accounts 合并报表 D<6kAGE
C (136)consolidation accounting 合并会计 XS/TYdXB8
C (137)consortium 财团 <2d@\"AoHE
C (138)contingency plan 应急计划 z(eAwmuli
C (139)contingent liabilities 或有负债 v}D!
C (140)continuous operation 连续生产 J<
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C (141)contra 抵消 [G/X
C (142)contract cost 合同成本 0n=E.qZ9c
C (143)contract costing 合同成本计算 zt0 zKXw
C (144)contribution 贡献毛益 JqZ5DjI:
C (145)contribution centre 贡献中心 &nProzC
C (146)contribution chart 贡献图 SiT &p
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 `I$A;OPK7
C (148)contribution to salesration 贡献毛益对销售比率 UC@ "<$'C
C (149)control 控制 jp`N%O]6
C (150)control account 控制帐户 UMaKvr-C&
C (151)control limits 控制限度 !6C d.fpWL
C (152)controllability concept 可控制概念 i-b7
C (153)controllable cost 可控制成本 I),8EEf\
C (154)conversion cost 加工成本 V.1sZYA9
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 8{u01\0}
C (156)corporate appraisal 公司评估 &@-glF5
C (157)corporate planning 公司计划 'h6RZKG T
C (158)corporate social reporting 公司社会报告 %-CC_R|0$
C (159)corporation 股份公司 v2V1&-
C (160)cost 成本 )`^:G3w
C (161)cost account 成本帐户 kpu^:N&
C (162)cost accounting 成本会计 ,L G&sa"
C (163)cost accounting manual 成本手册 cj
*4XYu
C (164)cost accounts calendar 成本报表的日历时间 LAeX e!y
C (165)cost adjustment 成本调整 k_B^2=
C (166)cost allocation 成本分配 X;NTz75
C (167)cost apportionment 成本分摊 Le!I-i(aD
C (168)cost attribution 成本归属 \2!$HA7P
C (169)cost audit 成本审计 %*nZ,r
C (170)cost behaviour 成本性态 .bGeZwvf:G
C (171)cost benefit analysis 成本效益分析 kn\>ZgU
C (172)cost center 成本中心 (tv h9o
C (173)cost driver 成本动因