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注会《审计》英语常用词汇 \WS2g"(
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1.audit 审计 4'3do>!
2.attestation 鉴证 F.{{gpI
3.credibility 可信赖程度 PLD&/SgP*
4.audit of financial statements 财务报表审计 Y-2IAJHS8
5.agreed-upon procedures 执行商定程序 LLy w9y1
6.high levels of assurance 高水平保证 U*sjv6*T
7.compilation 编制 ?,s]5
8.reliability 可靠性 #1Zqq([@
9.relevance 相关性 m=Mb'<
10.professional skepticism 职业谨慎 L& = a(
11.objectivity 客观性 jfmHc(fX4
12. professional competence 专业胜任能力 LSewMj
13.Senior/CPA-in-charge 项目经理 AWaptw_p*
14.audit engagement letter 业务约定书 \^o8qw'pt
15.recurring audit 连续审计 (rKyX:Vsy
16.the client 委托人 X0:V5
e
17.change CPA 更换注册会计师 M3XG s|gw
18.the existing CPA 现任注册会计师 Z2n
Jw
19.the successor CPA 后任注册会计师 #jrtsv]
20.the preceding CPA前任注册会计师 s;brs}
21.issue the audit report 出具审计报告 \c')9g@
22.expert 专家 G^r`)ND
23.the board of directors 董事会 rR Kbs@1M
24.knowledge of the entity‘ s business 了解被审计单位情况 $4>(}
25.assess material misstatement risks评估重大错报风险 1O#]qZS}]
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 KA
$jG{yq
27.a general knowledge of —— 初步了解―――的情况 bG0
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28.a more knowledge of—— 进一步了解的情况 ML _$/
29.the prior year‘s working papers 以前年度工作底稿 TxJoN]Z.
30.minutes of meeting 会议纪要 6=cfr; BH2
31.business risks 经营风险 LTZ8Eu
32.appropriateness 适当性 IRhi1{K$"
33.accounting estimate 会计估计 }K.Rv(m
34.management representations 管理层声明 9sP;s^#t7U
35.going concern assumption 持续经营假设 fe!eZiE
36.audit plan 审计计划 n?KhBJx 4
37.significant audit areas 重点审计领域 Pj-.oS2dA
38.error 错误 2[Ofa(mkkp
39.fraud舞弊 G2$<Q+UYs?
40.modified or additional procedures 修改或追加审计程序 (rmOv\hG9V
41.misappropriation of assets 侵占资产 !S.O~Kq
42.transactions without substance 虚假交易 Fqt,VED
43.unusual pressures 异常压力
"D\>oFu
44.the suspected noncompliance 涉嫌存在违法行为 oACbZ#/@n
45.materialiy 重要性 X<%`
46.exceed the materiality level 超过重要性水平 D`|8Og
47.approach the materiality level 接近重要性水平 nxWm
48.an acceptably low level 可接受水平 p<
Y-b,&
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 Z";&1cK
50.misstatements or omissions 错报或漏报 -F. c<@*E
51.aggregate 总计 _sb~eB~<(
52.subsequent events 期后事项 |,bP`
Z
53.adjust the financial statements 调整财务报表 Iuyq!R4:7
54.perform additional audit procedures 实施追加的审计程序 nND;
lVQSO
55.audit risk 审计风险 lR
k_<A
56.detection risk 检查风险 b(IZ:ekZ5
57.inappropriate audit opinion 不适当的审计意见 <ni_78
58.material misstatement 重大的错报 ]'NL-8x">
59.tolerable misstatement 可容忍错报 >D
jJ*vM
60.the acceptable level of detection risk 可接受的检查风险 h;+{0a
61.assessed level of material misstatement risk 重大错报风险的评估水平 H#S`m
62.simall business 小规模企业 jn
5v
63.accounting system 会计系统 85x34nT
64.test of control 控制测试 /0sw rt.
65.walk-through test 穿行测试 .FN;3HU
66.communication 沟通
Vp7d
67.flow chart 流程图 S$O5jX 0
68.reperformance of internal control 重新执行 tj ?%{L
69.audit evidence 审计证据 o;9 G{Xj3@
70.substantive procedures 实质性程序 7lx"
X0w*m
71.assertions 认定 gSa !zQN6
72.esistence 存在 `h|Y0x
73.occurrence 发生 J9*i`8kU.
74.completeness 完整性 5tI#UBha
75.rights and obligations 权利和义务 ;^TSla+t+
76.valuation and allocation 计价和分摊 \#h{bnx
77.cutoff 截止 ~.tl7wKkR/
78.accuracy 准确性 bUsX~R-
79.classification 分类 {2%'=v
80.inspection 检查 P BVF'~f@j
81.supervision of counting 监盘 {Rdh4ZKh
82.observation 观察 dWx@<(`OC
83.confirmation 函证 %a
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84.computation 计算 6HguZ_jC
85.analytical procedures 分析程序 Q>q-6/|UX
86.vouch 核对 YV8PybThc
87.trace 追查 =P9Tc"2PN
88.audit sampling 审计抽样 Z2L7US-
89.error 误差 VbDk44X.W
90.expected error 预期误差 eslvg#Q
91.population 总体 VKtlAfXy~
92.sampling risk 抽样风险 qSDn 0^y
93.non- sampling risk 非抽样风险 m-6&-G#
94.sampling unit 抽样单位 nQOzKw<j%
95.statistical sampling 统计抽样 <O1os"w
96.tolerable error 可容忍误差 A^E 6)A=
97.the risk of under reliance 信赖不足风险 [8<0Q_?,
98.the risk of over reliance 信赖过度风险 Bq;GO
99.the risk of incorrect rejection 误拒风险 K5rra%a-7
100. the risk of incorrect acceptance 误受风险 f|=u{6
101.working trial balance 试算平衡表 x=Aq5*A0
102.index and cross-referencing 索引和交叉索引 [dR#!"6t
103.cash receipt 现金收入 BoQ%QV69%
104.cash disbursement 现金支出 it-]-=mqb
105.bank statement 银行对账单 76o3Sge:
106.bank reconciliation 银行存款余额调节表 52 *ii
107.balance sheet date 资产负债表日 UlWm).
b;v
108.net realizable value 可变现净值 HOx+umjxW
109.storeroom 仓库 :L {*B$c
110.sale invoice 销售发票 =it @U/
111.price list 价目表 1S(n3(KRk$
112.positive confirmation request 积极式询证函 @tJ4^<`
P{
113.negative confirmation request 消极式询证函 r7sA;Y\
114.purchase requisition 请购单 q9H\ $
115.receiving report 验收报告 ^D]J68)#a
116.gross margin 毛利 Zb&pH~ 7
117.manufacturing overhead 制造费用 c|d,:u#
118.material requisition 领料单 wMw}3qX$j
119.inventory-taking 存货盘点 Y]_$+Si:NK
120.bond certificate 债券 x#5vdBf
121.stock certificate 股票 fJP *RVz
122.audit report 审计报告 cRMyYd J o
123.entity 被审计单位 u|Oc+qA(
124.addressee of the audit report 审计报告的收件人 f ~*7hv\
125.unqualified opinion 无保留意见 DSRmFxkk
126.qualified opinion 保留意见 pH2/."zE<
127.disclaimer of opinion 无法表示意见 \4LTViY]
128.adverse opinion 否定意见 7x=4P|(\}
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A (1)ABC 作业基础成本计算 ,2rfN"o
A (2)absorbed overhead 已吸收制造费用 u;]xAr1
A (3)absorption costing 吸收成本计算 :\I*_00!
A (4)account 账户,报表 K@JaN/OM
A (5)accounting postulate 会计假设 [KFCc_:
A (6)accounting series release 会计公告文件 zRa2iCi
A (7)accounting valuation 会计计价 7p hf
A (8)account sale 承销清单 NM^uP+uS
A (9)accountability concept 经营责任概念 j>e RV ol
A (10)accountancy 会计职业 8MI8~
A (11)accountant 会计师 7R7+jL,
A (12)accounting 会计 /Wcx%P
A (13)agency cost 代理成本 P;@j
A (14)accounting bases 会计基础 Z:<an+v|5
A (15)accounting manual 会计手册 tHo|8c~[
A (16)accounting period 会计期间 +Z2XP76(4A
A (17)accounting policies 会计方针 =E>P,"D
A (18)accounting rate of return 会计报酬率 UX[s5#
A (19)accounting reference date 会计参照日 w[\rS`
J
A (20)accounting reference period 会计参照期间 q*4U2_^.
A (21)accrual concept 应计概念 w~'}uh
A (22)accrual expenses 应计费用 s*_fRf:
A (23)acid test ration 速动比率(酸性测试比率) U
PP"-`t
A (24)acquisition 购置 QxA( *1
A (25)acquisition accounting 收购会计 \'<P~I&p
A (26)activity based accounting 作业基础成本计算 !4cY^4>o
A (27)adjusting events 调整事项 <&3aP}
A (28)administrative expenses 行政管理费 ~,ozhj0f/
A (29)advice note 发货通知 *Ow2,{Nn
A (30)amortization 摊销 UgK
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A (31)analytical review 分析性检查 iF Mf[qBg
A (32)annual equivalent cost 年度等量成本法 T&MhSJf#
A (33)annual report and accounts 年度报告和报表 W7b
m}JHn
A (34)appraisal cost 检验成本 "oNl!<ep
A (35)appropriation account 盈余分配账户 ,Pcg+^A
A (36)articles of association 公司章程细则 .4 U*.Rf
A (37)assets 资产 M2w'cdHk
A (38)assets cover 资产保障 In?#?:Q@&
A (39)asset value per share 每股资产价值 AoOA.t6RVo
A (40)associated company 联营公司
!H)
-
A (41)attainable standard 可达标准 nw%9Qw
-aVC`
A (42)attributable profit 可归属利润 jwAYlnQ^EM
A (43)audit 审计 dr}
PjwW%
A (44)audit report 审计报告 c`p'5qz
A (45)auditing standards 审计准则 %b<W]HwA
A (46)authorized share capital 额定股本 =#[oi3k
A (47)available hours 可用小时 d?J&mLQ6
A (48)avoidable costs 可避免成本 sH;_U)ssH
B (49)back-to-back loan 易币贷款 isd-b]@:Lc
B (50)backflush accounting 倒退成本计算 l)$mpMgAD
B (51)bad debts 坏帐 s&ox%L4
B (52)bad debts ratio 坏帐比率 uO1^Q;F
B (53)bank charges 银行手续费 ? /!Fv/
B (54)bank overdraft 银行透支 R,D/:k'~k
B (55)bank reconciliation 银行存款调节表 {($m LfC4
B (56)bank statement 银行对账单 Qf0P"s`
B (57)bankruptcy 破产
%t_'rv
B (58)basis of apportionment 分摊基础 i-0
:Fs
B (59)batch 批量 Q%aF
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B (60)batch costing 分批成本计算 D?E
VzG
B (61)beta factor B(市场)风险因素 g[i;>XyP
B (62)bill 账单 T+XcEI6w
B (63)bill of exchange 汇票 1W*Qc_5 v1
B (64)bill of landing 提单 6T4"m
B (65)bill of materials 用料预计单 _\4r~=`HQ
B (66)bill payable 应付票据 xqk(id\&
B (67)bill receivable 应收票据 Jy:@&c
B (68)bin card 存货记录卡 Q']'KU.
B (69)bonus 红利 P:6K
B (70)book-keeping 薄记 fQ~~%#z1
B (71)Boston classification 波士顿分类 BpA7
z /
B (72)breakeven chart 保本图 9h
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B (73)breakeven point 保本点 IJ.H/l}h
B (74)breaking-down time 复位时间 WClprSl
8
B (75)budget 预算 v0WB.`rO
B (76)budget center 预算中心 gm]q<~eMW
B (77)budget cost allowance 预算成本折让 K'8o'S_bF
B (78)budget manual 预算手册 >}.~Y#Ge
B (79)budget period 预算期间 !pe[H*Cy
B (80)budgetary control 预算控制 |qpm
B (81)budgeted capacity 预算生产能力 EO'+r[Y
B (82)burden 制造费用 ly!3~W
B (83)business center 经营中心 >.39OQ#
B (84)business entity 营业个体
U'b}%[
B (85)business unit 经营单位 hTAc}'^$
B (86)buy-out management 管理性购买产权 e+Mm!\;`
B (87)by-product 副产品
L9hL@
C (88)called-up share capital 催缴股本 mq<:^
C (89)capacity 生产能力 oVuIHb0w
C (90)capacity ratios 生产能力比率 +Rd\*b
C (91)capital 资本 n}%_H4t
C (92)capital assets pricing model资本资产计价模式 *>iJ=H
C (93)capital commitment 承诺资本 GXx'"SK9
C (94)capital employed 已运用的资本 #@Tm5z
C (95)capital expenditure 资本支出 P[`>*C\9c
C (96)capital expenditureauthorization 资本支出核准 \py&v5J)s!
C (97)capital expenditure control 资本支出控制 x6T$HN/2
C (98)capital expenditure proposal资本支出申请 [PrJf"Z "
C (99)capital funding planning 资本基金筹集计划 \8Ewl|"N:u
C (100)capital gain 资本收益 lh0G/8+C
C (101)capital investment appraisal资本投资评估 ?~^p:T
C (102)capital maintenance 资本保全 %,N-M]Jf
C (103)capital resource planning 资本资源计划 KPK`C0mg@k
C (104)capital surplus 资本盈余 WVyq$
p/V
C (105)capital turnover 资本周转率 |[V6R\l39
C (106)card 记录卡 ]w)uo4<^J
C (107)cash 现金 <1sUK4nQ,
C (108)cash account 现金账户 oPAc6ObOV~
C (109)cash book 现金账薄 6(Cjak+~!
C (110)cash cow 金牛产品 M;-FW5O't
C (111)cash flow 现金流量 H6#SP~V
C (112)cash discounted 现金贴现 Odt<WG
C (113)cash flow budget 现金流量预算 yh4%
C (114)cash flow statement 现金流量表 a<pEVV\NB~
C (115)cash ledger 现金分类账 _=5\ $6
C (116)cash limit 现金限额 Y% [H:
C (117)CCA 现时成本会计 sQzr+]+#9
C (118)center 中心 $iy(+}
C (119)changeover time 变更时间 D1fUEHB}A8
C (120)chartered entity 特许经济个体 78mJ3
/?rC
C (121)cheque 支票 ^3&-!<*
C (122)cheque register 支票登记薄 Df$Yn
C (123)coin analysis 零钱分类 Wu?[1L:x
C (124)classification 分类 ^^Q>AfTR.
C (125)clock card 工时卡 A.P*@}9
C (126)code 代码 (yeN> x}_
C (127)commitment accounting 承诺确认会计 2Q/V D,yU
C (128)common cost 共同成本 FZ%
WD@=
C (129)company limited byguarantee 有限担保责任公司 z\IZ5'
C (130)company limited shares 股份有限公司 \y/0)NL\
C (131)competitive position 竞争能力状况 BGT`) WP
C (132)concept 概念 1 rmN)
C (133)conglomerate 跨行业企业 NjA\*M9
C (134)consistency concept 一致性概念 GsWf$/iC:
C (135)consolidated accounts 合并报表 G>^ _&(c@2
C (136)consolidation accounting 合并会计 T6rjtq
C (137)consortium 财团 du=[ r
C (138)contingency plan 应急计划 jAFJ?L(
C (139)contingent liabilities 或有负债 cmLI!"RLe
C (140)continuous operation 连续生产 SQ`ec95',
C (141)contra 抵消 <daBP[
C (142)contract cost 合同成本 kL}*,8s{
C (143)contract costing 合同成本计算 >3ASrM+>w
C (144)contribution 贡献毛益 Uv3Fe%>
C (145)contribution centre 贡献中心 -F-,Gcos
C (146)contribution chart 贡献图 i ;YRE&X
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3D
rW[\
C (148)contribution to salesration 贡献毛益对销售比率 y=WCR*N
C (149)control 控制
2Y9@[
C (150)control account 控制帐户 +3;[1dpgf
C (151)control limits 控制限度 rOq>jv
y
C (152)controllability concept 可控制概念 k$K>ml/h
C (153)controllable cost 可控制成本 A `=.F
C (154)conversion cost 加工成本 htqC~B{1E
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )Rw
O2H
C (156)corporate appraisal 公司评估 9O#?r82
C (157)corporate planning 公司计划 7y>{Y$n
C (158)corporate social reporting 公司社会报告 Bdf]?s[]
C (159)corporation 股份公司 \E:l
E/y
C (160)cost 成本 P0szY"}
C (161)cost account 成本帐户 =^3B&qQNq
C (162)cost accounting 成本会计 "C%* 'k
C (163)cost accounting manual 成本手册 Q92hI"
C (164)cost accounts calendar 成本报表的日历时间 NIOWjhi[Jn
C (165)cost adjustment 成本调整 WO6; K]
C (166)cost allocation 成本分配 t.m C q4{
C (167)cost apportionment 成本分摊 k'Z$#
C (168)cost attribution 成本归属
h]okY49hY
C (169)cost audit 成本审计 Xc@%_6
C (170)cost behaviour 成本性态 x\XOtjJr
C (171)cost benefit analysis 成本效益分析 '4d
+!%2t
C (172)cost center 成本中心 k;y5nXIlN
C (173)cost driver 成本动因