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注会《审计》英语常用词汇 I<rT\':9
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1.audit 审计 G1fC'6$3
2.attestation 鉴证 "WzKJwFr
3.credibility 可信赖程度 }a%1$>sj
4.audit of financial statements 财务报表审计 FyQr$;r
5.agreed-upon procedures 执行商定程序 !(HP
x@_
6.high levels of assurance 高水平保证 wJZuJ(
7.compilation 编制 }/lyrjV
8.reliability 可靠性 /Nkxb&
9.relevance 相关性 @'9m()%-]g
10.professional skepticism 职业谨慎 Xp.$FJ1)
11.objectivity 客观性 PX*}.L *x
12. professional competence 专业胜任能力 bq2f?uD-}
13.Senior/CPA-in-charge 项目经理 8'"=y}]H~
14.audit engagement letter 业务约定书 <L+1
&H
15.recurring audit 连续审计 );zLgNx,
16.the client 委托人 j5wfqi
17.change CPA 更换注册会计师 PJYUD5
18.the existing CPA 现任注册会计师 "~
mY4WVG
19.the successor CPA 后任注册会计师 .e5d#gE0
20.the preceding CPA前任注册会计师 ^=k=;
21.issue the audit report 出具审计报告 ed2r<H$
22.expert 专家 iB|htH'T
23.the board of directors 董事会 4f&"1:
24.knowledge of the entity‘ s business 了解被审计单位情况 l,*5*1lM
25.assess material misstatement risks评估重大错报风险
O7CW#F
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 UM/!dt}DnF
27.a general knowledge of —— 初步了解―――的情况 WvZt~x&2
28.a more knowledge of—— 进一步了解的情况 R@-x!*z
29.the prior year‘s working papers 以前年度工作底稿 +n<W#O%
30.minutes of meeting 会议纪要
&1Cs'
31.business risks 经营风险
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32.appropriateness 适当性 2M*i'K;;)P
33.accounting estimate 会计估计 Qvty;2$o@
34.management representations 管理层声明 -p?&vQDo`
35.going concern assumption 持续经营假设 l/,la]!T
36.audit plan 审计计划 ,5x#o
37.significant audit areas 重点审计领域 9Z2 1|5
38.error 错误 !B92W
39.fraud舞弊 ]}kw'&
40.modified or additional procedures 修改或追加审计程序 pztfm'
41.misappropriation of assets 侵占资产 v[2&0&!K#
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 Wb>;L@jB7
44.the suspected noncompliance 涉嫌存在违法行为
Q6RTH
45.materialiy 重要性 Mg2 e0}{
46.exceed the materiality level 超过重要性水平 ?5jLN&A3 G
47.approach the materiality level 接近重要性水平 3vKTCHbk9
48.an acceptably low level 可接受水平 Xo:Mar
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 hbg$u$1`,
50.misstatements or omissions 错报或漏报 +TyN;e
51.aggregate 总计 aL_/2/@X8
52.subsequent events 期后事项 tXqX[Td`0g
53.adjust the financial statements 调整财务报表 :G6aO
54.perform additional audit procedures 实施追加的审计程序 Jt[,V*:#
55.audit risk 审计风险 R*!s'R
56.detection risk 检查风险 t>AOF\
57.inappropriate audit opinion 不适当的审计意见 [}M!ez
58.material misstatement 重大的错报 `KN>0R2k
59.tolerable misstatement 可容忍错报 FZ?:BX^
60.the acceptable level of detection risk 可接受的检查风险 NYr)=&)Ke.
61.assessed level of material misstatement risk 重大错报风险的评估水平 yx|{:Li!
62.simall business 小规模企业 Fuzb4Df
63.accounting system 会计系统 lm
96:S
64.test of control 控制测试 =kfa1kD&{
65.walk-through test 穿行测试 6UqAs<c9
66.communication 沟通 f9 \$,7F
67.flow chart 流程图 l -xc*lC
68.reperformance of internal control 重新执行 l=b!O
69.audit evidence 审计证据 0ki- /{;
70.substantive procedures 实质性程序 )AxD|A
71.assertions 认定 ,:e~aG,B
72.esistence 存在 b _<n]P*)
73.occurrence 发生 1f<R,>
74.completeness 完整性 ^~.AV]t|
75.rights and obligations 权利和义务 J_h.7V
76.valuation and allocation 计价和分摊 [gpO?'~
77.cutoff 截止 mEbI\!}H0
78.accuracy 准确性 I`_I^C3
79.classification 分类 -2; 6Pwmv
80.inspection 检查 PMpq>$6b7
81.supervision of counting 监盘 Ny^f'tsA
82.observation 观察 (jA5
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83.confirmation 函证 GdcXU:J /
84.computation 计算 QM#Vl19>j(
85.analytical procedures 分析程序 uE41"?GS
86.vouch 核对 ;aV3j
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87.trace 追查 5E-;4o;RI(
88.audit sampling 审计抽样 v@soS1V!
89.error 误差 B=r DU$z
90.expected error 预期误差 T{k_3[{0o
91.population 总体 0\{dt4nW&O
92.sampling risk 抽样风险 $Yt
|XT+!&
93.non- sampling risk 非抽样风险 ~t~[@2?WG
94.sampling unit 抽样单位 9e=}PL
95.statistical sampling 统计抽样 7H
5VzV
96.tolerable error 可容忍误差 v>#Njgo
97.the risk of under reliance 信赖不足风险 yAryw{(
98.the risk of over reliance 信赖过度风险 Lo%vG{yTr
99.the risk of incorrect rejection 误拒风险 R\5,H!V9n
100. the risk of incorrect acceptance 误受风险 Ba@~:
101.working trial balance 试算平衡表 +7}^Y}(
102.index and cross-referencing 索引和交叉索引 D9[19,2r`
103.cash receipt 现金收入 . s9E
+1
104.cash disbursement 现金支出 6qHD&bv\%C
105.bank statement 银行对账单 zPa2fS8
106.bank reconciliation 银行存款余额调节表 u"=]cBRWL6
107.balance sheet date 资产负债表日 8&G9 ?n`I5
108.net realizable value 可变现净值 hHN[K
109.storeroom 仓库 /iFn=pk1?
110.sale invoice 销售发票 Vml
6\X
111.price list 价目表 AQUAQZc
112.positive confirmation request 积极式询证函 U-9Aq
113.negative confirmation request 消极式询证函 7DJEx~"!2-
114.purchase requisition 请购单 Qdq;C,}Ai.
115.receiving report 验收报告 dGYR
'x
116.gross margin 毛利 Jg;[k
117.manufacturing overhead 制造费用 x.*^dM@V
118.material requisition 领料单 B18BwY
119.inventory-taking 存货盘点 SG)Fk *1
120.bond certificate 债券 7.hBc;%2u
121.stock certificate 股票 d\JaYizp
122.audit report 审计报告 a#=d{/ab
123.entity 被审计单位 xrPZy*Y,
124.addressee of the audit report 审计报告的收件人 A7Ql%$v7^
125.unqualified opinion 无保留意见 |@u2/U9
126.qualified opinion 保留意见 =O }^2OARo
127.disclaimer of opinion 无法表示意见 &T,|?0>~=J
128.adverse opinion 否定意见 j~k,d
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3p=X
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A (1)ABC 作业基础成本计算 Gk*u^J(
A (2)absorbed overhead 已吸收制造费用 v:P]o9Oj8
A (3)absorption costing 吸收成本计算 >+a\BK"k
A (4)account 账户,报表 BA c+T
A (5)accounting postulate 会计假设 /P*XB%y
A (6)accounting series release 会计公告文件 ;DuVb2~+
A (7)accounting valuation 会计计价 x#EE_i/W
A (8)account sale 承销清单 $&as5z8
A (9)accountability concept 经营责任概念 %^@l5h.lqB
A (10)accountancy 会计职业 'Gn>~m
A (11)accountant 会计师 9r].rzf9
A (12)accounting 会计 zWC| Qe
A (13)agency cost 代理成本 o}v<~v(
A (14)accounting bases 会计基础 )XDBK*!
A (15)accounting manual 会计手册 =HCEUB9Fs
A (16)accounting period 会计期间 [=>=5'-
A (17)accounting policies 会计方针 {$z54nvw$
A (18)accounting rate of return 会计报酬率 2R&\qZ<
A (19)accounting reference date 会计参照日 7\6g>4J^`
A (20)accounting reference period 会计参照期间 ;d6Dm)/(
A (21)accrual concept 应计概念 BYq80Vk%
@
A (22)accrual expenses 应计费用 XPX?+W=mv
A (23)acid test ration 速动比率(酸性测试比率) 3J#LxYK
A (24)acquisition 购置 7%Y`j/
A (25)acquisition accounting 收购会计 ^/"}_bR
A (26)activity based accounting 作业基础成本计算 =wh[D$n$~
A (27)adjusting events 调整事项 o pTXI*QA
A (28)administrative expenses 行政管理费 X<L=*r^C,=
A (29)advice note 发货通知 Q/S ^-&~
A (30)amortization 摊销 eA4D.7HDK
A (31)analytical review 分析性检查 INN}xZ
A (32)annual equivalent cost 年度等量成本法 /TpTR-\I0
A (33)annual report and accounts 年度报告和报表 <gF]9%2E
A (34)appraisal cost 检验成本 A9.TRKb=8
A (35)appropriation account 盈余分配账户 1p}H,\o
A (36)articles of association 公司章程细则 lp
*GJP]T
A (37)assets 资产 qdix@@
A (38)assets cover 资产保障 mXRkR.zu+
A (39)asset value per share 每股资产价值 |UB$^)Twb
A (40)associated company 联营公司 +K1M&(
A (41)attainable standard 可达标准 ZM.'W}J{*
(03/4*g_s
A (42)attributable profit 可归属利润 2<@2_wSJ
A (43)audit 审计 PFJ$Ia|
A (44)audit report 审计报告 +HS]kF H
A (45)auditing standards 审计准则 zV&l^.
A (46)authorized share capital 额定股本 l{[@Ahb}?
A (47)available hours 可用小时 \V>5)Rn
A (48)avoidable costs 可避免成本 .?45:Ey~g
B (49)back-to-back loan 易币贷款 TF8#I28AD
B (50)backflush accounting 倒退成本计算
8ZY]-%
B (51)bad debts 坏帐 t8*Jdd^3Z/
B (52)bad debts ratio 坏帐比率 Y*NzY*V\
B (53)bank charges 银行手续费 KnG7w^
B (54)bank overdraft 银行透支 n
o*) M7
B (55)bank reconciliation 银行存款调节表 iww/ s
B (56)bank statement 银行对账单 '
h7Faj
B (57)bankruptcy 破产 -uYxc=4Lh
B (58)basis of apportionment 分摊基础 1{a%V
$S[
B (59)batch 批量 <O1R*CaP
B (60)batch costing 分批成本计算 $r!CQ2S
B (61)beta factor B(市场)风险因素 296}LW
B (62)bill 账单 o!tC{"g
B (63)bill of exchange 汇票 j.q}OK
B (64)bill of landing 提单 1 $&@wG
B (65)bill of materials 用料预计单 q/ljH_-
B (66)bill payable 应付票据 q_b!+Y
B (67)bill receivable 应收票据 PT~htG<Fw
B (68)bin card 存货记录卡 y#GHmHeh
B (69)bonus 红利 FP=
B/!g
B (70)book-keeping 薄记 y
\skke]
B (71)Boston classification 波士顿分类 tAv3+
B (72)breakeven chart 保本图 T-] {gc
B (73)breakeven point 保本点 WE) *~5
B (74)breaking-down time 复位时间 n\ "6ol}>E
B (75)budget 预算 "`% ,l|D
B (76)budget center 预算中心 %B$ftsYXmu
B (77)budget cost allowance 预算成本折让 3}|[<^$
B (78)budget manual 预算手册 {+J{t\`
B (79)budget period 预算期间 & P-8_I
B (80)budgetary control 预算控制 jYp!?%!
B (81)budgeted capacity 预算生产能力 i7#4&r
B (82)burden 制造费用 Bv<g Vt
B (83)business center 经营中心 tkj-.~@g0'
B (84)business entity 营业个体 ,jY:@<n
B (85)business unit 经营单位 :r*hY$v
B (86)buy-out management 管理性购买产权 7a"06Et^
B (87)by-product 副产品 MltO.K!
C (88)called-up share capital 催缴股本 RcYUO*
C (89)capacity 生产能力 Dj\nsc@e3
C (90)capacity ratios 生产能力比率 m4/qxm"Dx:
C (91)capital 资本 hY&Yp^"}]^
C (92)capital assets pricing model资本资产计价模式
r!Eh}0bL
C (93)capital commitment 承诺资本 "9caoPI0~
C (94)capital employed 已运用的资本 7P<VtS
C (95)capital expenditure 资本支出 `DYhGk
C (96)capital expenditureauthorization 资本支出核准 jqaX|)8|$
C (97)capital expenditure control 资本支出控制 Pe@#6N`
C (98)capital expenditure proposal资本支出申请 b?}mQ!
C (99)capital funding planning 资本基金筹集计划 d,^O[9UWo
C (100)capital gain 资本收益 WoTeIkM9
C (101)capital investment appraisal资本投资评估 O(-p
md,
C (102)capital maintenance 资本保全 a3yNd
C (103)capital resource planning 资本资源计划 KuP#i]Na
C (104)capital surplus 资本盈余 Yz/Blh%V
C (105)capital turnover 资本周转率 cACIy yQ
C (106)card 记录卡 Tw-NIT)
C (107)cash 现金 PBn7{( x
C (108)cash account 现金账户 ,j_js8r
C (109)cash book 现金账薄 DkWp
C (110)cash cow 金牛产品 Gn2{C%
C (111)cash flow 现金流量 F'K >@y
C (112)cash discounted 现金贴现 30sJ"hF9
C (113)cash flow budget 现金流量预算
V#ELn[k
C (114)cash flow statement 现金流量表 VEgtN}
C (115)cash ledger 现金分类账 H7+"BWc
C (116)cash limit 现金限额 Q5ASN"_
C (117)CCA 现时成本会计 L3%frIUd
C (118)center 中心 ogFo/TKM
C (119)changeover time 变更时间
e}uK"dl(
C (120)chartered entity 特许经济个体 ,i
yy2
C (121)cheque 支票 "KIY+7@S}
C (122)cheque register 支票登记薄 bLg!LZ|S0s
C (123)coin analysis 零钱分类 ({E,}x
C (124)classification 分类 Jx+6Kq(
C (125)clock card 工时卡 64u(X^i
C (126)code 代码
o
]*yI[\
C (127)commitment accounting 承诺确认会计 pq)
=
C (128)common cost 共同成本 ;U(]#pW!t
C (129)company limited byguarantee 有限担保责任公司 )E.AY
C (130)company limited shares 股份有限公司 nq!=9r
C (131)competitive position 竞争能力状况 zQ=b|p]|W
C (132)concept 概念 AY52j
C (133)conglomerate 跨行业企业 |?88EG@05
C (134)consistency concept 一致性概念 76w[X=Fv
C (135)consolidated accounts 合并报表 =p;cJ%#2]'
C (136)consolidation accounting 合并会计 |
Y!^E %*
C (137)consortium 财团 .+9*5
C (138)contingency plan 应急计划 ??/bI~Sd
C (139)contingent liabilities 或有负债 q1VKoKb6\:
C (140)continuous operation 连续生产 }eLApFHEDg
C (141)contra 抵消 x:)H Ii q/
C (142)contract cost 合同成本 ]'pfw9"f~
C (143)contract costing 合同成本计算 Zv
%>m
C (144)contribution 贡献毛益 wH|%3@eJ
C (145)contribution centre 贡献中心 ;{I9S'
C (146)contribution chart 贡献图 ?^~ZsOd8B
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]H/,Q6Q
C (148)contribution to salesration 贡献毛益对销售比率
AOg'4
C (149)control 控制 *y4g\#o.
C (150)control account 控制帐户 lR %#R
C (151)control limits 控制限度 $[X][[
C (152)controllability concept 可控制概念 )|=1;L
C (153)controllable cost 可控制成本 ^|MS2'
C (154)conversion cost 加工成本 G u`xJ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 lj]M 1zEz&
C (156)corporate appraisal 公司评估 +t,b/K(?]
C (157)corporate planning 公司计划 `/WxEu3
C (158)corporate social reporting 公司社会报告 c^w
^'<
C (159)corporation 股份公司 7g*!6-W[
C (160)cost 成本 51ViJdZ
C (161)cost account 成本帐户 bhUE!h<
C (162)cost accounting 成本会计 V=ll 9M
C (163)cost accounting manual 成本手册 Y7S1^'E
3
C (164)cost accounts calendar 成本报表的日历时间 YW7w>}aW
C (165)cost adjustment 成本调整 r^Ra`:ca
C (166)cost allocation 成本分配 |.9PwD8~VD
C (167)cost apportionment 成本分摊 aA?Qr&]M
C (168)cost attribution 成本归属 ,[
2N3iH
C (169)cost audit 成本审计 9Buss+K?/h
C (170)cost behaviour 成本性态 Kz;Ar&^`N
C (171)cost benefit analysis 成本效益分析 m@<,bZkl
C (172)cost center 成本中心 &W>\Vl1
C (173)cost driver 成本动因