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注会《审计》英语常用词汇 d]e`t"Aj
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1.audit 审计 @ %z5]w
2.attestation 鉴证 |k'I?:'
3.credibility 可信赖程度 WII_s|YSt%
4.audit of financial statements 财务报表审计 mId{f
5.agreed-upon procedures 执行商定程序 pAmTwe
6.high levels of assurance 高水平保证 n X
Qz
7.compilation 编制 (6\A"jey\x
8.reliability 可靠性 [jumq1
9.relevance 相关性 YA^9, q6u?
10.professional skepticism 职业谨慎 'q*1HNwGp
11.objectivity 客观性 NUL~zb
12. professional competence 专业胜任能力 p,D/ Pb8
13.Senior/CPA-in-charge 项目经理 "_)
14.audit engagement letter 业务约定书 v%aD:%wlY@
15.recurring audit 连续审计 qrX6FI
16.the client 委托人 ,iPkx(
17.change CPA 更换注册会计师 9/s-
|jD
18.the existing CPA 现任注册会计师 v2@M,xbxF:
19.the successor CPA 后任注册会计师 J
mYi&
20.the preceding CPA前任注册会计师 wU#Q>ut'%
21.issue the audit report 出具审计报告 ~[9 ]M)=O0
22.expert 专家 &U
'Ds!
23.the board of directors 董事会 1xtbhk]D
24.knowledge of the entity‘ s business 了解被审计单位情况 "Pys3=h
25.assess material misstatement risks评估重大错报风险 sZ4H\
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 |E7]69=P
27.a general knowledge of —— 初步了解―――的情况 [1vrv(u>
28.a more knowledge of—— 进一步了解的情况 SyYa_=En
29.the prior year‘s working papers 以前年度工作底稿 \W@?revK
30.minutes of meeting 会议纪要 hcaH
31.business risks 经营风险 orU4{.e
32.appropriateness 适当性 Vr0RdO
33.accounting estimate 会计估计 V
u!,tpa.
34.management representations 管理层声明 2=3iA09px
35.going concern assumption 持续经营假设 jY?%LY@5I
36.audit plan 审计计划 Ta[}k/zW
37.significant audit areas 重点审计领域 H{GbOI.
38.error 错误 w|5}V6WD
39.fraud舞弊 Q'=!1^&
40.modified or additional procedures 修改或追加审计程序 4*
dT|NU
41.misappropriation of assets 侵占资产 ,vhR99g{
42.transactions without substance 虚假交易 OIWo
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43.unusual pressures 异常压力 Lq&xlW
j
44.the suspected noncompliance 涉嫌存在违法行为 /V*eAn8>
45.materialiy 重要性 W@0(Y9jdg
46.exceed the materiality level 超过重要性水平 0CN.gu
47.approach the materiality level 接近重要性水平 A=3U4L
48.an acceptably low level 可接受水平 W.CIyGK
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 ?D~uR2+Z
50.misstatements or omissions 错报或漏报 Z2 @&4_P
51.aggregate 总计 <St`"H
52.subsequent events 期后事项 rj5:YQEH;
53.adjust the financial statements 调整财务报表 @O(\TIg
54.perform additional audit procedures 实施追加的审计程序 `150$*K&B
55.audit risk 审计风险 Z3/ zUtgs
56.detection risk 检查风险 5s|gKM
57.inappropriate audit opinion 不适当的审计意见 u@|yw)
58.material misstatement 重大的错报 6Rt pB\hq
59.tolerable misstatement 可容忍错报 e'?(`yW>
60.the acceptable level of detection risk 可接受的检查风险 +*!!
61.assessed level of material misstatement risk 重大错报风险的评估水平 $H9xM
62.simall business 小规模企业
)Ob{]
63.accounting system 会计系统 %$}iM<
64.test of control 控制测试 BdYh:
65.walk-through test 穿行测试 }qg!Um0
66.communication 沟通 ls5S9R 5
67.flow chart 流程图 "N;|~S)w!
68.reperformance of internal control 重新执行 BZBsE
:(F
69.audit evidence 审计证据 &0"`\~lA
70.substantive procedures 实质性程序 O//e0?]W
71.assertions 认定 WZr~Pb9
72.esistence 存在 g=%&p?1@E
73.occurrence 发生 BCj&z{5"7e
74.completeness 完整性 (/M c$V
75.rights and obligations 权利和义务 p)ONw"sb
76.valuation and allocation 计价和分摊 3m^BYr*y^
77.cutoff 截止
96BMJE'
78.accuracy 准确性 izxCbbg
79.classification 分类 o?3R HP47
80.inspection 检查 #.@=xhK/
81.supervision of counting 监盘 Y:a(y*y<
82.observation 观察 )0Lq>6j9
83.confirmation 函证 7~16letQ
84.computation 计算 anvj{1
85.analytical procedures 分析程序 YJy*OS_&
86.vouch 核对 xv:?n^yt.[
87.trace 追查 aI<~+ ]
88.audit sampling 审计抽样 bm4W,
89.error 误差 X_qXH5^%
90.expected error 预期误差 sa` Yan
91.population 总体 TU/J]'))C
92.sampling risk 抽样风险 /\#5\d
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93.non- sampling risk 非抽样风险 vf2K2\fn
94.sampling unit 抽样单位 !r|X
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95.statistical sampling 统计抽样 #RF=a7&F
96.tolerable error 可容忍误差 lK4+8VZ
97.the risk of under reliance 信赖不足风险 <-F"&LI{<
98.the risk of over reliance 信赖过度风险 p[b\x_0%c
99.the risk of incorrect rejection 误拒风险 H
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100. the risk of incorrect acceptance 误受风险 :m d3@r']
101.working trial balance 试算平衡表 $<v_Vm?6d
102.index and cross-referencing 索引和交叉索引 :~(im_r
103.cash receipt 现金收入 z'lNO| nU
104.cash disbursement 现金支出 >-
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105.bank statement 银行对账单 #lF<="y%X
106.bank reconciliation 银行存款余额调节表 q8Dwu3D
107.balance sheet date 资产负债表日 +a/o)C{
108.net realizable value 可变现净值 M2}<gRL*}J
109.storeroom 仓库 z (3"\ ^T
110.sale invoice 销售发票 g1~I*!
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111.price list 价目表 %U
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112.positive confirmation request 积极式询证函 ^mi4q[PM
113.negative confirmation request 消极式询证函 Q7|13^|C
114.purchase requisition 请购单 spJ(1F{|V
115.receiving report 验收报告 PAHlj,n)
116.gross margin 毛利 >K
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117.manufacturing overhead 制造费用 ~-5@- V
118.material requisition 领料单 $hSZ@w|IF
119.inventory-taking 存货盘点 %7msAvbk
120.bond certificate 债券 0>iFXw:fn
121.stock certificate 股票 ozC!q)j
122.audit report 审计报告 ]%|WE
123.entity 被审计单位 bZ.N7X PH
124.addressee of the audit report 审计报告的收件人 @@IA35'tc
125.unqualified opinion 无保留意见 U*Qq5=dqD
126.qualified opinion 保留意见 n*Vd<m;w
127.disclaimer of opinion 无法表示意见 M"^Vf{X^
128.adverse opinion 否定意见 hyiMOa
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A (1)ABC 作业基础成本计算 8/"|VE DOr
A (2)absorbed overhead 已吸收制造费用 N@6OQ:,[F
A (3)absorption costing 吸收成本计算 P/Kit?kngS
A (4)account 账户,报表 U@MP&sdL
A (5)accounting postulate 会计假设 -l H>8+
A (6)accounting series release 会计公告文件 SDHc[66'
A (7)accounting valuation 会计计价 S2E HmE&
A (8)account sale 承销清单 zpqGh
A (9)accountability concept 经营责任概念 *ldMr{s<R
A (10)accountancy 会计职业 *O>aqu
A (11)accountant 会计师 -f
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A (12)accounting 会计 VONAw3k7!
A (13)agency cost 代理成本 b$O_L4CP
A (14)accounting bases 会计基础 UMuuf6
A (15)accounting manual 会计手册 "F$o!Vk
A (16)accounting period 会计期间 ShJK&70O
A (17)accounting policies 会计方针 Ia`JIc^e
A (18)accounting rate of return 会计报酬率 -,VhS I
A (19)accounting reference date 会计参照日 1/ pA/UVO
A (20)accounting reference period 会计参照期间 oL'1Gm@X?
A (21)accrual concept 应计概念 ie@`S&.8 T
A (22)accrual expenses 应计费用 +}QBzGW`
A (23)acid test ration 速动比率(酸性测试比率) VtO;UN
A (24)acquisition 购置 ^qO=~U!{
A (25)acquisition accounting 收购会计 kq~[k.
A (26)activity based accounting 作业基础成本计算 wB>S\~i
A (27)adjusting events 调整事项 pzq;vMr
A (28)administrative expenses 行政管理费 LxlbD#<V
A (29)advice note 发货通知 Sf&?3a+f
A (30)amortization 摊销 Pc)VK>.fc
A (31)analytical review 分析性检查 8b:clvh
A (32)annual equivalent cost 年度等量成本法 >u5g?yzw
A (33)annual report and accounts 年度报告和报表 0UGiPH,()
A (34)appraisal cost 检验成本 ;wXY3|@
A (35)appropriation account 盈余分配账户 W 9Vz[
A (36)articles of association 公司章程细则 ZP6x
A (37)assets 资产 )W]>\=@Y
A (38)assets cover 资产保障 9G#8%[W
A (39)asset value per share 每股资产价值 5BHOHw D{
A (40)associated company 联营公司 :,NFFN
A (41)attainable standard 可达标准 V+O0k: o
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A (42)attributable profit 可归属利润 2K]IlsMO&
A (43)audit 审计 ^+*GbY$'
A (44)audit report 审计报告 Qq T/1^imS
A (45)auditing standards 审计准则 C[xJU6z
A (46)authorized share capital 额定股本 3zB|!pC6s
A (47)available hours 可用小时 9K ;k%
A (48)avoidable costs 可避免成本 u
Z\wwYY#M
B (49)back-to-back loan 易币贷款 X_u@D;$
B (50)backflush accounting 倒退成本计算 v._Egk0
B (51)bad debts 坏帐 ]bTz
b
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B (52)bad debts ratio 坏帐比率 -J"qrpZ^
B (53)bank charges 银行手续费 w dGpt_
B (54)bank overdraft 银行透支 '7Mep
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B (55)bank reconciliation 银行存款调节表 vZb|!#I
B (56)bank statement 银行对账单 7`IUMYl#~
B (57)bankruptcy 破产 C}mYt/
B (58)basis of apportionment 分摊基础 O`i)?BC
B (59)batch 批量 m7r j>X Y
B (60)batch costing 分批成本计算 nAo8uWG
B (61)beta factor B(市场)风险因素 $A;7Em
B (62)bill 账单 5zNSEI"PY
B (63)bill of exchange 汇票
rH$eB/#F
B (64)bill of landing 提单 j?:`-\w5
B (65)bill of materials 用料预计单 @up&q
B (66)bill payable 应付票据 =U4f}W;
B (67)bill receivable 应收票据 #puQi
B (68)bin card 存货记录卡 @[MO,J&h
B (69)bonus 红利 VK2@2`$
B (70)book-keeping 薄记 l`@0zw+
B (71)Boston classification 波士顿分类 {y,nFxLq
B (72)breakeven chart 保本图 tJ=3'?T_k
B (73)breakeven point 保本点 C=N!z
B (74)breaking-down time 复位时间 !1a}| !Zn
B (75)budget 预算 Hf VHI1f
B (76)budget center 预算中心 iv:,fkwG
B (77)budget cost allowance 预算成本折让 (VgNb&Yo9
B (78)budget manual 预算手册 QVIcb;&:}
B (79)budget period 预算期间 j~Q}F |i8
B (80)budgetary control 预算控制 >M?H79fF2s
B (81)budgeted capacity 预算生产能力 m6b$Xyq[
B (82)burden 制造费用 }>2t&+v+
B (83)business center 经营中心
JC=dYP}
B (84)business entity 营业个体 60"5
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B (85)business unit 经营单位 A9
U5,mOz
B (86)buy-out management 管理性购买产权 zhNQuK,L
B (87)by-product 副产品 WtIMvk
C (88)called-up share capital 催缴股本 8tU>DJ}0
C (89)capacity 生产能力 `M:DZNy,
C (90)capacity ratios 生产能力比率 RT,:hH
C (91)capital 资本 bl=ku<}@
C (92)capital assets pricing model资本资产计价模式 H<g 1m
C (93)capital commitment 承诺资本 ]Ko^G_
Rm
C (94)capital employed 已运用的资本 Qlw>+y-i
C (95)capital expenditure 资本支出 2HD:JdL
C (96)capital expenditureauthorization 资本支出核准 F>*{e
C (97)capital expenditure control 资本支出控制 Zae.MO^C!
C (98)capital expenditure proposal资本支出申请 \^jjK,OK
C (99)capital funding planning 资本基金筹集计划 %)?`{O~ h
C (100)capital gain 资本收益
Or7
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C (101)capital investment appraisal资本投资评估 hUh+JW
C (102)capital maintenance 资本保全 *7ZtNo[+
C (103)capital resource planning 资本资源计划 X3<K 1/<
C (104)capital surplus 资本盈余 cMaOM}mS
C (105)capital turnover 资本周转率 4ZwKpQ
6
C (106)card 记录卡 "N 3)Qr
C (107)cash 现金 L_Q S0_1
C (108)cash account 现金账户 BgM%+b8u
C (109)cash book 现金账薄
]W/>Ldv
C (110)cash cow 金牛产品 f"dSr
C (111)cash flow 现金流量 LBat:7aH>
C (112)cash discounted 现金贴现 M/pMs 6
C (113)cash flow budget 现金流量预算 D/CIA8h3
C (114)cash flow statement 现金流量表 &l m#
C (115)cash ledger 现金分类账 u#@RM^738d
C (116)cash limit 现金限额 (5a1P;_Y
C (117)CCA 现时成本会计 8PBvV[
C (118)center 中心 ?T!)X)A#
C (119)changeover time 变更时间 ml0*1Dw
C (120)chartered entity 特许经济个体 du_4eB
C (121)cheque 支票 6~xBi(m`
C (122)cheque register 支票登记薄 qtMD CXZ^n
C (123)coin analysis 零钱分类 g9~]s9
C (124)classification 分类 @kxel`,$e
C (125)clock card 工时卡 nL-K)G,
C (126)code 代码 4CrLkr
C (127)commitment accounting 承诺确认会计 3I $>uR
C (128)common cost 共同成本 bm#(?
C (129)company limited byguarantee 有限担保责任公司 oyvKag
C (130)company limited shares 股份有限公司 \)/yC74r7(
C (131)competitive position 竞争能力状况 cB
XWfv4
C (132)concept 概念 fuMJdAuY7d
C (133)conglomerate 跨行业企业 ;+/o?:AH
C (134)consistency concept 一致性概念 4a''Mi`u
C (135)consolidated accounts 合并报表 U*)m',
C (136)consolidation accounting 合并会计 JSr$-C
fH
C (137)consortium 财团 Ii&7rdoxe
C (138)contingency plan 应急计划 @t*t+Vqw
C (139)contingent liabilities 或有负债 +>\id~c(
C (140)continuous operation 连续生产 eE@&ze>X
C (141)contra 抵消 U;q];e:,=}
C (142)contract cost 合同成本 B9,^mE#
C (143)contract costing 合同成本计算 T'H::^9:E
C (144)contribution 贡献毛益 .(CP. d
C (145)contribution centre 贡献中心 <RNJ>>0
C (146)contribution chart 贡献图 2RM+W2!!
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >znRyQ~bM
C (148)contribution to salesration 贡献毛益对销售比率 ?OlV"zK
C (149)control 控制 9DQa
PA6
C (150)control account 控制帐户 %9oYw9H!
C (151)control limits 控制限度 F4L;BjnJ
C (152)controllability concept 可控制概念 "Wo,'8{v
C (153)controllable cost 可控制成本 $*R/tJ.
C (154)conversion cost 加工成本 U}
k9 Py
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Yz$3;
C (156)corporate appraisal 公司评估 JM- t<
.
C (157)corporate planning 公司计划 ]X Z-o>+,
C (158)corporate social reporting 公司社会报告 Y!J
>U
C (159)corporation 股份公司 ??60,m:]
C (160)cost 成本 $37
g]ZD
C (161)cost account 成本帐户 6GPp>X
C (162)cost accounting 成本会计 rgmF: C
C (163)cost accounting manual 成本手册 ^z6_ Uw[
C (164)cost accounts calendar 成本报表的日历时间
-!W<DJ*
C (165)cost adjustment 成本调整 >9e(.6&2XZ
C (166)cost allocation 成本分配 _WX tB#
C (167)cost apportionment 成本分摊 _BdE<
!r
C (168)cost attribution 成本归属 Bw%Qbs0Q
C (169)cost audit 成本审计 QTX8
L
C (170)cost behaviour 成本性态 U8qtwA9t
C (171)cost benefit analysis 成本效益分析 ,1OyN]f3
C (172)cost center 成本中心 om?-WJI
C (173)cost driver 成本动因