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注会《审计》英语常用词汇 sb
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1.audit 审计 !FhK<#
2.attestation 鉴证 p fj%AP:
3.credibility 可信赖程度 SvUC8y
4.audit of financial statements 财务报表审计 U#oe8(?#
5.agreed-upon procedures 执行商定程序 TNs0^h)
6.high levels of assurance 高水平保证 M8Y\1#~
7.compilation 编制 9Y:JA]U&8
8.reliability 可靠性 ]h0Fv-[A
9.relevance 相关性 f
=H,BQ
10.professional skepticism 职业谨慎 5#~ARk*?a
11.objectivity 客观性 5t6!K?}
12. professional competence 专业胜任能力 #JAU5d
13.Senior/CPA-in-charge 项目经理 Ndj9B|s_
14.audit engagement letter 业务约定书 ],ow@}
15.recurring audit 连续审计 QcyYTg4i
16.the client 委托人 po~l8p>
17.change CPA 更换注册会计师 A1xY8?#?~c
18.the existing CPA 现任注册会计师 ]?P9M<0PM
19.the successor CPA 后任注册会计师 qzv$E;zAl
20.the preceding CPA前任注册会计师 zx7*Bnu0
21.issue the audit report 出具审计报告 *u
Ynu|UQH
22.expert 专家
Vq`i.>%5
23.the board of directors 董事会 Hu$]V*rAG
24.knowledge of the entity‘ s business 了解被审计单位情况 n7~!klF-
25.assess material misstatement risks评估重大错报风险 }8E//$J
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 iE}jilU
27.a general knowledge of —— 初步了解―――的情况 !:Lb^C;/
28.a more knowledge of—— 进一步了解的情况 8
+Lig
29.the prior year‘s working papers 以前年度工作底稿 `r"euO
r\
30.minutes of meeting 会议纪要 <fX]`57Dc`
31.business risks 经营风险 o[AQ
S`
32.appropriateness 适当性 A8JEig 3Ix
33.accounting estimate 会计估计 XcJ'w
34.management representations 管理层声明 9wLV\>i[k
35.going concern assumption 持续经营假设 wI+
oG
36.audit plan 审计计划 Ya] qo]
37.significant audit areas 重点审计领域 }+U} [G
38.error 错误 n8"S;:Zm
39.fraud舞弊 EZkg0FhkZ
40.modified or additional procedures 修改或追加审计程序 %
R~9qO
41.misappropriation of assets 侵占资产 }a@ZFk_>
42.transactions without substance 虚假交易 5q[0;`J
43.unusual pressures 异常压力 pyK|z
vr-r
44.the suspected noncompliance 涉嫌存在违法行为 s MAc+9G9k
45.materialiy 重要性 {.9phW4Vr?
46.exceed the materiality level 超过重要性水平 ehO@3%z30c
47.approach the materiality level 接近重要性水平 fRo_rj _
48.an acceptably low level 可接受水平 X&._<2
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |Ia3b VW
50.misstatements or omissions 错报或漏报 {t: ZM
UV
51.aggregate 总计 Yck(Fl
52.subsequent events 期后事项 >LxYP7M
53.adjust the financial statements 调整财务报表 3=xb%Upw
54.perform additional audit procedures 实施追加的审计程序 VXvr`U\
55.audit risk 审计风险 Yo:l@(
56.detection risk 检查风险 70 !&
57.inappropriate audit opinion 不适当的审计意见 a
pqzf
58.material misstatement 重大的错报 <:yB4t3H+q
59.tolerable misstatement 可容忍错报 d>:(>@wz
60.the acceptable level of detection risk 可接受的检查风险 G.K3'^_
61.assessed level of material misstatement risk 重大错报风险的评估水平 *a Y`[,4#$
62.simall business 小规模企业 P[PBoRd2
63.accounting system 会计系统 0 1[LPN
64.test of control 控制测试 jh.W$.Oq
65.walk-through test 穿行测试 iK%<0m
66.communication 沟通 za7h.yK }
67.flow chart 流程图 E" iH$NN
68.reperformance of internal control 重新执行 P8.tl"q
69.audit evidence 审计证据 10dVV[=
70.substantive procedures 实质性程序 ,J?Hdy:R
71.assertions 认定 xKKL4ws
72.esistence 存在 K^AX=B
73.occurrence 发生 G~T]m .
74.completeness 完整性 LH..8nfl
75.rights and obligations 权利和义务 TEOV>Tt
76.valuation and allocation 计价和分摊 MP, l*wVd
77.cutoff 截止 Iw~3y{\
78.accuracy 准确性 vrXmzq
79.classification 分类 l|-1H76
80.inspection 检查 +=%13cA*U
81.supervision of counting 监盘 pRmnS;*z&
82.observation 观察 z<rdxn,9
83.confirmation 函证 NLM ]KT
84.computation 计算 "Iu[)O%
85.analytical procedures 分析程序 s)<#a(!
86.vouch 核对 ByeyUw
87.trace 追查 N)A?*s'v~
88.audit sampling 审计抽样 (5?5? <
89.error 误差 l(9$s
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90.expected error 预期误差 aR.1&3fE
91.population 总体 vBsd.2t~
92.sampling risk 抽样风险 4 8M)A
93.non- sampling risk 非抽样风险 DHGv<
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94.sampling unit 抽样单位 >%+"-bY
95.statistical sampling 统计抽样 dC@aQi
6{6
96.tolerable error 可容忍误差 5gW`;Cdbyc
97.the risk of under reliance 信赖不足风险 X
hFa9RC
98.the risk of over reliance 信赖过度风险 %a+X\\v2
99.the risk of incorrect rejection 误拒风险 V
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100. the risk of incorrect acceptance 误受风险 %JDG aG'
101.working trial balance 试算平衡表 \Q{@AC<?i
102.index and cross-referencing 索引和交叉索引 *w4jE T>
103.cash receipt 现金收入 (r`+q[
104.cash disbursement 现金支出 a&)0_i:r
105.bank statement 银行对账单 wo7.y["$
106.bank reconciliation 银行存款余额调节表 PRl\W:_t
107.balance sheet date 资产负债表日 La?q>
108.net realizable value 可变现净值 $*K5
109.storeroom 仓库 @Fqh]1t
110.sale invoice 销售发票 ]CH@T9d5V
111.price list 价目表 I#@iA!
112.positive confirmation request 积极式询证函 1Nw&Z0MI
113.negative confirmation request 消极式询证函 4cL
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114.purchase requisition 请购单 8YraW| H
115.receiving report 验收报告 8rXq-V_u
116.gross margin 毛利 dN;kYWRK
117.manufacturing overhead 制造费用 AL! ^1hCF
118.material requisition 领料单 P]T(I/\g
119.inventory-taking 存货盘点 uOc>~ITPS
120.bond certificate 债券 %([$v6
y
121.stock certificate 股票 nul? 5{z@
122.audit report 审计报告 /7*jH2
123.entity 被审计单位 PC/fb-J
124.addressee of the audit report 审计报告的收件人 #})Oz| c
125.unqualified opinion 无保留意见 _3tHzDSG
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126.qualified opinion 保留意见 `3kE$h#
127.disclaimer of opinion 无法表示意见 i9k7rEW^
128.adverse opinion 否定意见 l9)iLOj
>5wA B
A (1)ABC 作业基础成本计算 rB?u.jn0T
A (2)absorbed overhead 已吸收制造费用 ~X5yHf3
A (3)absorption costing 吸收成本计算 _`/0/69
A (4)account 账户,报表 5. :To2
A (5)accounting postulate 会计假设 F}0QocD
A (6)accounting series release 会计公告文件 '*!R
gbj;
A (7)accounting valuation 会计计价 +-'qI_xo
A (8)account sale 承销清单 [{N
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A (9)accountability concept 经营责任概念 J"|)?$d]z
A (10)accountancy 会计职业 '0X!_w6W
A (11)accountant 会计师 B P"PUl:
A (12)accounting 会计 ]l+Bg;F#V
A (13)agency cost 代理成本 YS?P A#
A (14)accounting bases 会计基础 ( y^oGY;
A (15)accounting manual 会计手册 *x`z5_yfO
A (16)accounting period 会计期间 D/V.o}X$
A (17)accounting policies 会计方针 q?8MKf[N
A (18)accounting rate of return 会计报酬率 *]z.BZI:
A (19)accounting reference date 会计参照日 riZFcVsB
A (20)accounting reference period 会计参照期间 lZ0+:DaP2
A (21)accrual concept 应计概念 BQSA;;n]
A (22)accrual expenses 应计费用 84b;G4K
A (23)acid test ration 速动比率(酸性测试比率) zJI/j
_~W
A (24)acquisition 购置 jp8=>mk
A (25)acquisition accounting 收购会计 vPmP<c)cb
A (26)activity based accounting 作业基础成本计算 )
EEr? "
A (27)adjusting events 调整事项 kR^7Z7+#*
A (28)administrative expenses 行政管理费 ~D@V@sX
A (29)advice note 发货通知 XZcsx
A (30)amortization 摊销 Cd'P
A (31)analytical review 分析性检查 p$f#W
A (32)annual equivalent cost 年度等量成本法 /2>-h-zBjw
A (33)annual report and accounts 年度报告和报表 pPo?5s
A (34)appraisal cost 检验成本 .`Z{ptt>
A (35)appropriation account 盈余分配账户 tt[P{mMQ
A (36)articles of association 公司章程细则 78+H|bH8
A (37)assets 资产 Mn>dI@/gM
A (38)assets cover 资产保障 (m)%5*:
A (39)asset value per share 每股资产价值 ZyCAl9{p
A (40)associated company 联营公司
eno*JK
A (41)attainable standard 可达标准 Lj *FKP\{
KyXgw
A (42)attributable profit 可归属利润 dtA- 4Ndm
A (43)audit 审计
tyP-J4J
A (44)audit report 审计报告 Vnh
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A (45)auditing standards 审计准则 {
N)\It
A (46)authorized share capital 额定股本 >]:R{1h
A (47)available hours 可用小时 j`,;J[Zd`h
A (48)avoidable costs 可避免成本 gywI@QD%#
B (49)back-to-back loan 易币贷款 vlyq2>TfR
B (50)backflush accounting 倒退成本计算 YtW
#MG$f
B (51)bad debts 坏帐 ~(aq3ngo.
B (52)bad debts ratio 坏帐比率
cD0
B (53)bank charges 银行手续费 IL.Jx:(0
B (54)bank overdraft 银行透支 pC8(>gV<h
B (55)bank reconciliation 银行存款调节表 c::x.B"w
B (56)bank statement 银行对账单 %T'?7^\>
B (57)bankruptcy 破产 ~e{2Y%
B (58)basis of apportionment 分摊基础 3
%DA {
B (59)batch 批量 ujz
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B (60)batch costing 分批成本计算 6sP;O,UX
B (61)beta factor B(市场)风险因素 &=H M}h
B (62)bill 账单 15yIPv+5
B (63)bill of exchange 汇票 %M}zi'qQ?
B (64)bill of landing 提单 QMtt:f]?i
B (65)bill of materials 用料预计单 #> CN,eiZ
B (66)bill payable 应付票据 .kC}. Q_
B (67)bill receivable 应收票据 ~;+i[Z&e
B (68)bin card 存货记录卡 !-N!
80
B (69)bonus 红利 |o!<@/iH=
B (70)book-keeping 薄记 am%qlN<
B (71)Boston classification 波士顿分类 g,,cV+
B (72)breakeven chart 保本图 Y\+^\`Tqu
B (73)breakeven point 保本点 IC}zgvcW
B (74)breaking-down time 复位时间 {q}:w{x9u
B (75)budget 预算 l$zNsf.
B (76)budget center 预算中心 <ht>>
B (77)budget cost allowance 预算成本折让 :[ITjkhde0
B (78)budget manual 预算手册 an5Ss@<4AA
B (79)budget period 预算期间 s{s0#g
B (80)budgetary control 预算控制 #m$H'O[WG\
B (81)budgeted capacity 预算生产能力 d\)v62
P
B (82)burden 制造费用 'h81\SKFK9
B (83)business center 经营中心 >,] #
~d
B (84)business entity 营业个体 `/ HygC6
B (85)business unit 经营单位 20fCWVw}?}
B (86)buy-out management 管理性购买产权 W/\7m\B
B (87)by-product 副产品 vi5~ Rd`
C (88)called-up share capital 催缴股本 Fn[~5/
C (89)capacity 生产能力 qh2.N}lW
C (90)capacity ratios 生产能力比率 il#rdJ1@t
C (91)capital 资本 [")0{LSA=
C (92)capital assets pricing model资本资产计价模式 y:,{U*49
C (93)capital commitment 承诺资本 [;?^DAnK2
C (94)capital employed 已运用的资本 Yt#($}p
C (95)capital expenditure 资本支出 i44:VR|
C (96)capital expenditureauthorization 资本支出核准 EXBfzK)a
C (97)capital expenditure control 资本支出控制 gIRCJ=e[b
C (98)capital expenditure proposal资本支出申请 +\W"n_PPy
C (99)capital funding planning 资本基金筹集计划 26Yg?:kP
C (100)capital gain 资本收益 #t/Q4X
+
C (101)capital investment appraisal资本投资评估 TuF:m"4
C (102)capital maintenance 资本保全 ,88Y1|:X
C (103)capital resource planning 资本资源计划 @?1%*/
C (104)capital surplus 资本盈余 0)P18n"$
C (105)capital turnover 资本周转率 K[ \z'9Q
C (106)card 记录卡 QqwXFk
C (107)cash 现金 `Ch6"=t
C (108)cash account 现金账户 a 6 ]!4
C (109)cash book 现金账薄 p0tv@8C>
C (110)cash cow 金牛产品 .H>Rqikj
C (111)cash flow 现金流量 w+MdQ@'5
C (112)cash discounted 现金贴现 uZYeru"
w
C (113)cash flow budget 现金流量预算 S1B/ClKWq
C (114)cash flow statement 现金流量表 t]` 2f3UO
C (115)cash ledger 现金分类账 fg1y@Dj/&
C (116)cash limit 现金限额 JJ+<?CeHD
C (117)CCA 现时成本会计 9:Y:Vx
C (118)center 中心 iM956 3v
C (119)changeover time 变更时间 }UO,R~q~
C (120)chartered entity 特许经济个体 /F4:1
}
C (121)cheque 支票 {10ms_s
C (122)cheque register 支票登记薄 va<+)b\
C (123)coin analysis 零钱分类 _4W#6!
C (124)classification 分类 bo*q{@Ue
C (125)clock card 工时卡 ew"Fr1UGYZ
C (126)code 代码 YL.z|{\e
C (127)commitment accounting 承诺确认会计 ~"wD4Ue
C (128)common cost 共同成本 Q?tV:jogY
C (129)company limited byguarantee 有限担保责任公司 p']AXJ`Z
C (130)company limited shares 股份有限公司 FjydEV
C (131)competitive position 竞争能力状况 D!P?sq _5r
C (132)concept 概念 y{"E)YY
C (133)conglomerate 跨行业企业 N0piL6Js
C (134)consistency concept 一致性概念 OMZT\$9yT
C (135)consolidated accounts 合并报表 a(7ryl~c=
C (136)consolidation accounting 合并会计 &Ch)SD
C (137)consortium 财团 =I5XG"",
C (138)contingency plan 应急计划 esHiWHAC
C (139)contingent liabilities 或有负债 H|Nw)
*.
C (140)continuous operation 连续生产 C:K\-P9
C (141)contra 抵消 }ot _k-
C (142)contract cost 合同成本 $W?XxgkB?
C (143)contract costing 合同成本计算 6a@~;!GlI
C (144)contribution 贡献毛益 gP<_DEd^`
C (145)contribution centre 贡献中心 ZX0c_Mk=
C (146)contribution chart 贡献图 %C)JmaQ{9
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 5;{Bdvcv
C (148)contribution to salesration 贡献毛益对销售比率 HDEG/k/~m
C (149)control 控制 3/AUV%+
C (150)control account 控制帐户 w=`z!x![/
C (151)control limits 控制限度 J
v#^GNm
C (152)controllability concept 可控制概念 ]/bE${W*]
C (153)controllable cost 可控制成本 'l:2R,cP
C (154)conversion cost 加工成本 "uCQm '
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 `[KhG)Y7t
C (156)corporate appraisal 公司评估 Z]Y4NO;
C (157)corporate planning 公司计划 sfV.X:ev
C (158)corporate social reporting 公司社会报告 Z C93C7lJ
C (159)corporation 股份公司 rTm{-b)r
C (160)cost 成本 m\f_u*
C (161)cost account 成本帐户 A|J\X=5
C (162)cost accounting 成本会计 E8i:ER $$7
C (163)cost accounting manual 成本手册 LC{hoq\
C (164)cost accounts calendar 成本报表的日历时间
SoX V
C (165)cost adjustment 成本调整 ]cr;PRyv
C (166)cost allocation 成本分配 @>]3xHE6#=
C (167)cost apportionment 成本分摊 kut|A
C (168)cost attribution 成本归属 dO[4}FZ$
C (169)cost audit 成本审计 a%
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C (170)cost behaviour 成本性态 [Mz;:/
C (171)cost benefit analysis 成本效益分析 zl\#n:|
C (172)cost center 成本中心 j 7URg>i0
C (173)cost driver 成本动因