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注会《审计》英语常用词汇 W ;P1T"*A
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1.audit 审计 $\81WsL'
2.attestation 鉴证 YUT"A{L
3.credibility 可信赖程度 mIFS/C
4.audit of financial statements 财务报表审计 "*RCV6{
5.agreed-upon procedures 执行商定程序 hX`WVVoF
6.high levels of assurance 高水平保证 wju
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7.compilation 编制 c5;YKON
8.reliability 可靠性 +(/XMx}a
9.relevance 相关性
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10.professional skepticism 职业谨慎 7KRc^ *pZs
11.objectivity 客观性 |GdA0y\v*}
12. professional competence 专业胜任能力 6ynQCD
13.Senior/CPA-in-charge 项目经理 o4w+)hh
14.audit engagement letter 业务约定书 @T;O^rE~N
15.recurring audit 连续审计 }td+F&l($V
16.the client 委托人 v0"|J3
17.change CPA 更换注册会计师 P^rSpS9
18.the existing CPA 现任注册会计师 :{_Or'L
19.the successor CPA 后任注册会计师 2Mu-c:1
20.the preceding CPA前任注册会计师 .7ahz8v
21.issue the audit report 出具审计报告 F|xXMpC.f
22.expert 专家 _q6+]
23.the board of directors 董事会 u%XFFt5
24.knowledge of the entity‘ s business 了解被审计单位情况 %bDd
25.assess material misstatement risks评估重大错报风险 Xuh_bW&zF
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 <' P|g
27.a general knowledge of —— 初步了解―――的情况 GVn9=[r
28.a more knowledge of—— 进一步了解的情况 qgI
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29.the prior year‘s working papers 以前年度工作底稿 g+ 2SB5 2D
30.minutes of meeting 会议纪要 B
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31.business risks 经营风险 ^3=8*Xr
32.appropriateness 适当性 GdG%=+
33.accounting estimate 会计估计 Ic#+*W\ZW
34.management representations 管理层声明 OUI}jJw+
35.going concern assumption 持续经营假设 Y1`.
36.audit plan 审计计划 mNb+V /*x3
37.significant audit areas 重点审计领域 DOhXb
38.error 错误 lz{>c.Ll[
39.fraud舞弊 3q pkMu3
40.modified or additional procedures 修改或追加审计程序 8^dGI9N
41.misappropriation of assets 侵占资产 Z]w_2- -
42.transactions without substance 虚假交易 mG?a)P
43.unusual pressures 异常压力 ik8e
44.the suspected noncompliance 涉嫌存在违法行为 }-r"W7]k
45.materialiy 重要性 A:
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46.exceed the materiality level 超过重要性水平 ~@'|R%jJ
47.approach the materiality level 接近重要性水平 y{j>4g$:z
48.an acceptably low level 可接受水平 (/ k, q
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 \R79^
50.misstatements or omissions 错报或漏报 e% 5!
51.aggregate 总计 B@iIj<p~
52.subsequent events 期后事项 |I OTW=>
53.adjust the financial statements 调整财务报表 3g-}k
54.perform additional audit procedures 实施追加的审计程序 h(G&X9*
55.audit risk 审计风险 < "~k8:=4
56.detection risk 检查风险 &v 5yo}s
57.inappropriate audit opinion 不适当的审计意见 *,'"\n
58.material misstatement 重大的错报 0
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59.tolerable misstatement 可容忍错报 K9w24Oka
60.the acceptable level of detection risk 可接受的检查风险 "Ww^?"jQ)
61.assessed level of material misstatement risk 重大错报风险的评估水平 P]6pPS
62.simall business 小规模企业 L"}@>&6
63.accounting system 会计系统 b]|7{yMV
64.test of control 控制测试 ,(c="L4[
65.walk-through test 穿行测试 zcxG%? Q
66.communication 沟通 E"L'm0i[[
67.flow chart 流程图 vm4]KEyrX
68.reperformance of internal control 重新执行 X,y$!2QI
69.audit evidence 审计证据 :"QRB#EC%
70.substantive procedures 实质性程序 Uj!L:u2b
71.assertions 认定 8\I(a]kM`
72.esistence 存在 7XR[`Tn9<
73.occurrence 发生 I gFz
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74.completeness 完整性 A@DIq/^xM
75.rights and obligations 权利和义务 ZT^PL3j+
76.valuation and allocation 计价和分摊 rtzxMCSEU
77.cutoff 截止 NEGpf[$
78.accuracy 准确性 ~4 \bR
79.classification 分类 {ld([
80.inspection 检查 `q
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81.supervision of counting 监盘 8=2)I.
82.observation 观察 MaMs(
83.confirmation 函证 O]~p)E
84.computation 计算 ~&yaIuW<
85.analytical procedures 分析程序 ^ )+tn
86.vouch 核对 i,)kI
87.trace 追查 DH9?~|
88.audit sampling 审计抽样 aqyXxJS8
89.error 误差 lT(MywNsg
90.expected error 预期误差 MT&i5!Z
91.population 总体 |20p#]0E+
92.sampling risk 抽样风险 $hE X,
93.non- sampling risk 非抽样风险 T
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94.sampling unit 抽样单位 %*s[s0$
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95.statistical sampling 统计抽样 (TY^
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96.tolerable error 可容忍误差 3b[_0
97.the risk of under reliance 信赖不足风险 xknP
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98.the risk of over reliance 信赖过度风险 _C*}14
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99.the risk of incorrect rejection 误拒风险 L~0B
100. the risk of incorrect acceptance 误受风险 ?EpY4k8,
101.working trial balance 试算平衡表 FJ2^0s/"
102.index and cross-referencing 索引和交叉索引 A
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103.cash receipt 现金收入 /Wj9Stj5
104.cash disbursement 现金支出 0#yo\McZ
105.bank statement 银行对账单 k*n5+[U^tP
106.bank reconciliation 银行存款余额调节表 Z+vLEEX*uQ
107.balance sheet date 资产负债表日 W}Z|v
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108.net realizable value 可变现净值 `U;4O)`n
109.storeroom 仓库 t=yM}#
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110.sale invoice 销售发票 ( E0be.
111.price list 价目表 )P,jpE8
112.positive confirmation request 积极式询证函 oR5`-
113.negative confirmation request 消极式询证函 E8V,".!+E
114.purchase requisition 请购单 Q}m)Q('Rk
115.receiving report 验收报告 Qb SX'mx<
116.gross margin 毛利 a"ht\v}1
117.manufacturing overhead 制造费用 $)
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118.material requisition 领料单 /[us;=CM
119.inventory-taking 存货盘点 2?m'Dy'JE
120.bond certificate 债券 C"YM"9JSJ
121.stock certificate 股票 ikofJl]9
122.audit report 审计报告 {j^}"8GB
123.entity 被审计单位 py,z7_Nuh
124.addressee of the audit report 审计报告的收件人 q'1rSK
125.unqualified opinion 无保留意见 U`:$1*(`
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 0mCrA|A.
128.adverse opinion 否定意见 .=K@M"5&
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A (1)ABC 作业基础成本计算 T
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A (2)absorbed overhead 已吸收制造费用 gE:qMs;
A (3)absorption costing 吸收成本计算 5$jKw\FF=
A (4)account 账户,报表 0P!6
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A (5)accounting postulate 会计假设 0h#' 3z<
A (6)accounting series release 会计公告文件 @y}1%{,%
A (7)accounting valuation 会计计价 =m1B1St 2
A (8)account sale 承销清单 'KXvn0
A (9)accountability concept 经营责任概念 #Ok*Or
A (10)accountancy 会计职业 ^Dd$8$?[
A (11)accountant 会计师 oU{m\r
A (12)accounting 会计 1'}~;?_
A (13)agency cost 代理成本 G#K=n
A (14)accounting bases 会计基础 ~I!7]i]"*?
A (15)accounting manual 会计手册 J;G+6C$:
A (16)accounting period 会计期间 !v94FkS>
A (17)accounting policies 会计方针 dx:],VB
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 S^~GI$
A (20)accounting reference period 会计参照期间 qL3*H\9N
A (21)accrual concept 应计概念 MT|}[|_
A (22)accrual expenses 应计费用 rbs:qLa%
A (23)acid test ration 速动比率(酸性测试比率) N0/DPZX7
A (24)acquisition 购置 p"Fj6T2
A (25)acquisition accounting 收购会计 q(_pk&/
A (26)activity based accounting 作业基础成本计算 Z9TG/C,eo
A (27)adjusting events 调整事项 {3!v<CY'
A (28)administrative expenses 行政管理费 qifX7AXHr
A (29)advice note 发货通知 RXLD5$s^
A (30)amortization 摊销 s8eFEi
A (31)analytical review 分析性检查 @e+QGd;}
A (32)annual equivalent cost 年度等量成本法 p]IF=~b
A (33)annual report and accounts 年度报告和报表 vBKBMnSd
A (34)appraisal cost 检验成本 FhS:.
A (35)appropriation account 盈余分配账户 @/XA*9]l
A (36)articles of association 公司章程细则 k6.}.
A (37)assets 资产 EubF`w$KWX
A (38)assets cover 资产保障 De\&r~bTW9
A (39)asset value per share 每股资产价值 L)J0TSh
A (40)associated company 联营公司 g/'MECB
A (41)attainable standard 可达标准 (B]rINY|
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A (42)attributable profit 可归属利润 B&`#`]
A (43)audit 审计 g!cTG-bh>J
A (44)audit report 审计报告 @'s^
A (45)auditing standards 审计准则 LEWeybT
A (46)authorized share capital 额定股本 j:\MrYt0H
A (47)available hours 可用小时 Hj$JXo[U
A (48)avoidable costs 可避免成本 vG69z&
B (49)back-to-back loan 易币贷款 R/xeC [r
B (50)backflush accounting 倒退成本计算 ytKh[Uo
B (51)bad debts 坏帐 !A, ]
B (52)bad debts ratio 坏帐比率 >2,x#RQs
B (53)bank charges 银行手续费 oaM $<
B (54)bank overdraft 银行透支 tJ i#bg%
B (55)bank reconciliation 银行存款调节表 V8 }yK$4b
B (56)bank statement 银行对账单 ,Qd
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B (57)bankruptcy 破产 O2-9Oo@#,
B (58)basis of apportionment 分摊基础 }RDGk+x7|
B (59)batch 批量 ;1A4p`)
B (60)batch costing 分批成本计算 r|:i: ii
B (61)beta factor B(市场)风险因素 V31<~&O~%
B (62)bill 账单 "VRc R
B (63)bill of exchange 汇票 >PGW>W$
B (64)bill of landing 提单 Cpz'6F^oP
B (65)bill of materials 用料预计单 bO8 g#rO
B (66)bill payable 应付票据 >A;Mf*E
B (67)bill receivable 应收票据 %!mJnc%
B (68)bin card 存货记录卡 "FwbhD0Gb
B (69)bonus 红利 R6r'[-B2
B (70)book-keeping 薄记 T'"aStt6
B (71)Boston classification 波士顿分类 DKx8<yEky
B (72)breakeven chart 保本图 O=?WI
B (73)breakeven point 保本点 uK2MC?LP
B (74)breaking-down time 复位时间 x$tx!%,)/S
B (75)budget 预算 xlZ"F
B (76)budget center 预算中心 -1;BwlL
B (77)budget cost allowance 预算成本折让 Az8>^|@
B (78)budget manual 预算手册 vT#zc
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B (79)budget period 预算期间 waz)jEk
B (80)budgetary control 预算控制 q;3.pRw(
B (81)budgeted capacity 预算生产能力 p
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B (82)burden 制造费用 R'`q0MoN1
B (83)business center 经营中心 /GD4GWv :
B (84)business entity 营业个体 %QCh#v=ks
B (85)business unit 经营单位 E LZCrh6*
B (86)buy-out management 管理性购买产权 :
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B (87)by-product 副产品 s`B
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C (88)called-up share capital 催缴股本 ^1sX22k
C (89)capacity 生产能力 k7z;^:
C (90)capacity ratios 生产能力比率 sKVN*8ia
C (91)capital 资本 a{v1[i\
C (92)capital assets pricing model资本资产计价模式 q\cH+n)C
C (93)capital commitment 承诺资本 w7@fiH{
C (94)capital employed 已运用的资本 ACxOC 2\n
C (95)capital expenditure 资本支出 $T.we+u
C (96)capital expenditureauthorization 资本支出核准 Ue^2H[zs-
C (97)capital expenditure control 资本支出控制 {7.."@Ob<v
C (98)capital expenditure proposal资本支出申请 eKPxSN Z
C (99)capital funding planning 资本基金筹集计划 rJ|Q%utYz
C (100)capital gain 资本收益 CZe0kH^:{
C (101)capital investment appraisal资本投资评估 AIgJ,=9K
C (102)capital maintenance 资本保全 aw&:$twbM
C (103)capital resource planning 资本资源计划 #; CC"
C (104)capital surplus 资本盈余 'Alt+O_
C (105)capital turnover 资本周转率 [@fw9@_'
C (106)card 记录卡 xOnbYU
C (107)cash 现金 B8;jRY
C (108)cash account 现金账户 5 0uYU[W
C (109)cash book 现金账薄 +[Cdd{2
C (110)cash cow 金牛产品 D/uGL
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C (111)cash flow 现金流量 S{'/=Px+
C (112)cash discounted 现金贴现 q1}HsTnBH
C (113)cash flow budget 现金流量预算 {|nm0vg`A
C (114)cash flow statement 现金流量表 (hWr!(>C4]
C (115)cash ledger 现金分类账 lO3W:,3_a
C (116)cash limit 现金限额 6bF?2 OC
C (117)CCA 现时成本会计 $fES06%
C (118)center 中心 4+2XPaIm
C (119)changeover time 变更时间 +y'V
C (120)chartered entity 特许经济个体 Y7(E<1Yx
C (121)cheque 支票 ,WSK
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C (122)cheque register 支票登记薄 ]wFKXZeK
C (123)coin analysis 零钱分类 :ZG^`H/X1d
C (124)classification 分类 =%P'?(o|
C (125)clock card 工时卡 kzU
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C (126)code 代码 m} /L MY
C (127)commitment accounting 承诺确认会计 ~_<I}!j/B
C (128)common cost 共同成本 OjO$.ecT
C (129)company limited byguarantee 有限担保责任公司 <{!^
C (130)company limited shares 股份有限公司 =+;1^sZ
C (131)competitive position 竞争能力状况 AKs=2N>7
C (132)concept 概念 lCT N
dW+=
C (133)conglomerate 跨行业企业 &* GwA
C (134)consistency concept 一致性概念 ]+A>*0#"
C (135)consolidated accounts 合并报表 JA0$Fz
C (136)consolidation accounting 合并会计 Y*nzOD$
C (137)consortium 财团 tKg
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C (138)contingency plan 应急计划 {T|sU\| Q
C (139)contingent liabilities 或有负债 8&snLOU
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C (140)continuous operation 连续生产 at7|r\`?-
C (141)contra 抵消 7
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C (142)contract cost 合同成本 s33< }O0
C (143)contract costing 合同成本计算 ~um+r],@@
C (144)contribution 贡献毛益 n.zVCKNH
C (145)contribution centre 贡献中心 kB_u U !G
C (146)contribution chart 贡献图 s!S,;H
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Ch-56
C (148)contribution to salesration 贡献毛益对销售比率 p_h)|*W{
C (149)control 控制 \%\b*OO
C (150)control account 控制帐户 $__e7
C (151)control limits 控制限度 6ExUNp @U>
C (152)controllability concept 可控制概念 Cr0
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C (153)controllable cost 可控制成本 LX A1rgUWT
C (154)conversion cost 加工成本 iw1((&^)"
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 G#n99X@-
C (156)corporate appraisal 公司评估 #k? Rl
C (157)corporate planning 公司计划 SR>Sq2cW0
C (158)corporate social reporting 公司社会报告 pL` snVz
C (159)corporation 股份公司 KI (9TI*
C (160)cost 成本 V+M2Gf
C (161)cost account 成本帐户 ^aVoH/q*C
C (162)cost accounting 成本会计 L8
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C (163)cost accounting manual 成本手册 !1
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C (164)cost accounts calendar 成本报表的日历时间 ),
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C (165)cost adjustment 成本调整 3$f%{~3
C (166)cost allocation 成本分配 .UNh\R?r
C (167)cost apportionment 成本分摊 K@xp
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C (168)cost attribution 成本归属 8>q:Q<BB
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C (169)cost audit 成本审计 JtYc'%OF
C (170)cost behaviour 成本性态
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C (171)cost benefit analysis 成本效益分析 i[FcY2
C (172)cost center 成本中心 4/D~H+k
C (173)cost driver 成本动因