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注会《审计》英语常用词汇 Q&}`( ]k
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1.audit 审计 R=yn4>I
2.attestation 鉴证 ^a#Vp
3.credibility 可信赖程度 4:GVZR|-
4.audit of financial statements 财务报表审计 sPuNwVX>}I
5.agreed-upon procedures 执行商定程序 yANk(
6.high levels of assurance 高水平保证 S
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7.compilation 编制 ln-+=jk
8.reliability 可靠性 N2[EdOJT_
9.relevance 相关性 AP&mr1_
10.professional skepticism 职业谨慎 I?}YS-2
11.objectivity 客观性 @iWql*K;m
12. professional competence 专业胜任能力 8x#SpD
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13.Senior/CPA-in-charge 项目经理 59A@~;.F
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 qN%i$mJTo
16.the client 委托人 owHhlS{
17.change CPA 更换注册会计师 r9G}[#DO
18.the existing CPA 现任注册会计师 [LDsn]{
19.the successor CPA 后任注册会计师 ^iAOz-H
20.the preceding CPA前任注册会计师 !)~b Un
21.issue the audit report 出具审计报告 +L
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22.expert 专家 `1aEV#;
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 |giV<Sj
25.assess material misstatement risks评估重大错报风险 4n_f7'GZg
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
MA1.I4dm
27.a general knowledge of —— 初步了解―――的情况 f mu `o-
28.a more knowledge of—— 进一步了解的情况 OPHf9T3H
29.the prior year‘s working papers 以前年度工作底稿 wN'Q\l+
30.minutes of meeting 会议纪要 SC/|o
31.business risks 经营风险 <
RH2G
32.appropriateness 适当性 .21[3.bp/q
33.accounting estimate 会计估计 }{/3yXk[G
34.management representations 管理层声明 w9h`8pt
35.going concern assumption 持续经营假设 VL4ErOoZ
36.audit plan 审计计划 \@8j&],dl
37.significant audit areas 重点审计领域 F)rU*i7
38.error 错误 0h ^&`H:
39.fraud舞弊 j_i/h "
40.modified or additional procedures 修改或追加审计程序 AG/?
LPJ
41.misappropriation of assets 侵占资产 Al&)8x{p
42.transactions without substance 虚假交易 Kgh@.Ir
43.unusual pressures 异常压力 ,?s3%<\2
44.the suspected noncompliance 涉嫌存在违法行为 J<J_yRg2
45.materialiy 重要性 cYHHCaCS
46.exceed the materiality level 超过重要性水平 Z<+Ip
j&
47.approach the materiality level 接近重要性水平 Hq=5/N
48.an acceptably low level 可接受水平 pV`?=[h9
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 (0Buo#I
50.misstatements or omissions 错报或漏报 X;`XkOjk
51.aggregate 总计 6
bj.z
52.subsequent events 期后事项 F#d`nZ=M
53.adjust the financial statements 调整财务报表 h2M>4c
54.perform additional audit procedures 实施追加的审计程序 it?l! ~
55.audit risk 审计风险 B^Z %38o
56.detection risk 检查风险 h:%L% Y9z
57.inappropriate audit opinion 不适当的审计意见 6yZ!K
58.material misstatement 重大的错报 ON"F
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59.tolerable misstatement 可容忍错报 HAa$pGb
60.the acceptable level of detection risk 可接受的检查风险 cF6eMml;
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?}<4LK]
62.simall business 小规模企业 rfj>/?8!@
63.accounting system 会计系统 n
*Y+y
64.test of control 控制测试 yKSvg5lLy
65.walk-through test 穿行测试 8&T6
66.communication 沟通 Dxj&9Ra
67.flow chart 流程图 ;oL`fQyr
68.reperformance of internal control 重新执行 ;.Dm?J0
69.audit evidence 审计证据 kC~\D?8E=
70.substantive procedures 实质性程序 9cV;W \ Tw
71.assertions 认定 zg)-RCG
72.esistence 存在 gzdR|IBa
73.occurrence 发生 :mOHR&2xR%
74.completeness 完整性 FwD"Pc2
75.rights and obligations 权利和义务 y"5>O|`
76.valuation and allocation 计价和分摊 \jlem <&
77.cutoff 截止 B5FRe'UC
78.accuracy 准确性 qo,uOi
79.classification 分类 K7o!,['W
80.inspection 检查 e6O +hC]:
81.supervision of counting 监盘 k.UQT^.
82.observation 观察 @JF
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83.confirmation 函证 lN@SfM4\
84.computation 计算 9/[1a_
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85.analytical procedures 分析程序 !{hC99q6
86.vouch 核对 +
Xc s<+b
87.trace 追查 5!GL"
88.audit sampling 审计抽样 3 *0/<1f1!
89.error 误差
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90.expected error 预期误差 HP`dfo
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91.population 总体 Pr|:nJs
92.sampling risk 抽样风险 fC1PPgQ\
93.non- sampling risk 非抽样风险 Na6z1&wS
94.sampling unit 抽样单位 _T[7N|'O
95.statistical sampling 统计抽样 {[Bo"a>%
96.tolerable error 可容忍误差 ^o;f~6#17
97.the risk of under reliance 信赖不足风险 {& Pk$Q!
98.the risk of over reliance 信赖过度风险 \J@i:J6x$1
99.the risk of incorrect rejection 误拒风险 x}acxu 2H7
100. the risk of incorrect acceptance 误受风险 os<YfMM<:/
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 @(k}q3b<
103.cash receipt 现金收入 R<"fcsU
104.cash disbursement 现金支出 "Q{)H8,E)x
105.bank statement 银行对账单 5X8GR5P
106.bank reconciliation 银行存款余额调节表 6xDYEvHS
107.balance sheet date 资产负债表日 fgzkc"ReK
108.net realizable value 可变现净值 m6'VM
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109.storeroom 仓库 km%c0:
110.sale invoice 销售发票 ?zFeP6C
111.price list 价目表 D/& 8[Z/Cn
112.positive confirmation request 积极式询证函 B;k3YOg
113.negative confirmation request 消极式询证函 /&PRw<}>_o
114.purchase requisition 请购单 ]f%yeD
115.receiving report 验收报告 c,wYXnJ_t
116.gross margin 毛利 :K-
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117.manufacturing overhead 制造费用 {xW HKsI>,
118.material requisition 领料单 +0{$J\s
119.inventory-taking 存货盘点 4V2}'/|[
120.bond certificate 债券 |$hBYw
121.stock certificate 股票 m{dXN=
122.audit report 审计报告 huPAWlxT
123.entity 被审计单位 LIm{Y`XU
124.addressee of the audit report 审计报告的收件人 U04TVQn`
125.unqualified opinion 无保留意见 lfle7;
126.qualified opinion 保留意见 >h!>Ll
127.disclaimer of opinion 无法表示意见 tWT,U[
128.adverse opinion 否定意见 4Z'/dI`
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A (1)ABC 作业基础成本计算 2 %`~DVo
A (2)absorbed overhead 已吸收制造费用 T/m4jf2
A (3)absorption costing 吸收成本计算 *wvd[q h
A (4)account 账户,报表 !06
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A (5)accounting postulate 会计假设 [2WJ];FJ
A (6)accounting series release 会计公告文件 NU]+ {7
A (7)accounting valuation 会计计价 @ PboT1
A (8)account sale 承销清单 Z}b25)
A (9)accountability concept 经营责任概念 g?TPRr~$9
A (10)accountancy 会计职业 ~2HlAU))<&
A (11)accountant 会计师 IjshxNk
A (12)accounting 会计 .el&\Jt
A (13)agency cost 代理成本 ,sa%u Fm
A (14)accounting bases 会计基础 %a'Nf/9=:
A (15)accounting manual 会计手册 "7G>
A (16)accounting period 会计期间 #![9QUvcf
A (17)accounting policies 会计方针 -l:4I6-hi
A (18)accounting rate of return 会计报酬率 @Rc/^B:
A (19)accounting reference date 会计参照日 l0
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A (20)accounting reference period 会计参照期间 )U2cS\k'7n
A (21)accrual concept 应计概念 \/wbk`2
A (22)accrual expenses 应计费用 ?QJS6i'k
A (23)acid test ration 速动比率(酸性测试比率) h?8I`Z)h
A (24)acquisition 购置 Lm!/iseGv
A (25)acquisition accounting 收购会计 t9QnEP'
A (26)activity based accounting 作业基础成本计算 )\`.Ru~,
A (27)adjusting events 调整事项 )o=ipm[
A (28)administrative expenses 行政管理费 KxA^?,t[
A (29)advice note 发货通知 bXiOf#:''
A (30)amortization 摊销 I`% ]1{
A (31)analytical review 分析性检查 fRt`]o
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A (32)annual equivalent cost 年度等量成本法 Xur{nk~?
A (33)annual report and accounts 年度报告和报表 iNlY\67sW
A (34)appraisal cost 检验成本 =%i~HDiy
A (35)appropriation account 盈余分配账户 6_&uYA<8pE
A (36)articles of association 公司章程细则 >.xgo6
A (37)assets 资产 Y<ZaW{%
A (38)assets cover 资产保障 EF8~rKO3
A (39)asset value per share 每股资产价值 N I*x):bx
A (40)associated company 联营公司 _nn
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3TB
A (41)attainable standard 可达标准 8:9/RL\"x
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A (42)attributable profit 可归属利润 :j<ij]rsI
A (43)audit 审计 WDF;`o*3
A (44)audit report 审计报告 ?D\6@G:,#@
A (45)auditing standards 审计准则 G/)]aGr
A (46)authorized share capital 额定股本 j#f7-nHyz8
A (47)available hours 可用小时 u)hr
A (48)avoidable costs 可避免成本 gP13n!7
B (49)back-to-back loan 易币贷款 qr<+@Q
B (50)backflush accounting 倒退成本计算 Xc}~_.]
B (51)bad debts 坏帐 Dt ~3Qd0
B (52)bad debts ratio 坏帐比率 qQ{i2D%)?f
B (53)bank charges 银行手续费 _rN1(=J
B (54)bank overdraft 银行透支 -(;<Q_'s{"
B (55)bank reconciliation 银行存款调节表 r8wip\[
B (56)bank statement 银行对账单 I'%\
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B (57)bankruptcy 破产 g[%iVZ
B (58)basis of apportionment 分摊基础 v PJ=~*P=
B (59)batch 批量 yGs:3KI
B (60)batch costing 分批成本计算 {0~xv@ U
B (61)beta factor B(市场)风险因素 Cqra\
B (62)bill 账单 o9JZ-biH
B (63)bill of exchange 汇票 aCZ7G
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B (64)bill of landing 提单 !RPPwvNk4
B (65)bill of materials 用料预计单 TIIwq H+h.
B (66)bill payable 应付票据 -*nd5(lY&
B (67)bill receivable 应收票据 FSNzBN
B (68)bin card 存货记录卡 c_N'S_)~7Q
B (69)bonus 红利 B*-A erdH
B (70)book-keeping 薄记 aG
x[?}=
B (71)Boston classification 波士顿分类 S [=l/3c
B (72)breakeven chart 保本图 o_#F,gze)S
B (73)breakeven point 保本点 DxvD 1u
B (74)breaking-down time 复位时间 oScKL#Hu
B (75)budget 预算 xE"QX
N
B (76)budget center 预算中心 ?3t]9z
B (77)budget cost allowance 预算成本折让 kKHGcm^r
B (78)budget manual 预算手册 )*m#RqLQ8
B (79)budget period 预算期间 Be4n\c.
B (80)budgetary control 预算控制 $%Kyz\;7/
B (81)budgeted capacity 预算生产能力 LvcGh
B (82)burden 制造费用 +wpQ$)\
B (83)business center 经营中心 &f"kWOe$X
B (84)business entity 营业个体 Eo@b)h
B (85)business unit 经营单位 fEYo<@5c]
B (86)buy-out management 管理性购买产权
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B (87)by-product 副产品 sI% =G3o=
C (88)called-up share capital 催缴股本 %AV[vr,
C (89)capacity 生产能力 bmd3fJb`r
C (90)capacity ratios 生产能力比率 WvVf+|Km
C (91)capital 资本 (q+EP(Q
C (92)capital assets pricing model资本资产计价模式 UPr8Q^wm
C (93)capital commitment 承诺资本 [}1+=Ub
C (94)capital employed 已运用的资本 G@+AB*Eu
C (95)capital expenditure 资本支出 D/<;9hw
C (96)capital expenditureauthorization 资本支出核准 ;R4qE$u2^
C (97)capital expenditure control 资本支出控制 <ZwmXD.VD
C (98)capital expenditure proposal资本支出申请 t$k$Hd';
C (99)capital funding planning 资本基金筹集计划 w"/RI#7.
C (100)capital gain 资本收益 q*pWx]Y
C (101)capital investment appraisal资本投资评估 `ZLA=oD
C (102)capital maintenance 资本保全 %.mHV7c)%
C (103)capital resource planning 资本资源计划 ecqL;_{o
C (104)capital surplus 资本盈余 /t;Kn m
C (105)capital turnover 资本周转率 ;qwNM~
C (106)card 记录卡 <`Q*I
Y
C (107)cash 现金 okSCM#&:[2
C (108)cash account 现金账户 =zXA0%
C (109)cash book 现金账薄 n1;y"`gHk
C (110)cash cow 金牛产品 W:TF8Onw
C (111)cash flow 现金流量 ,EuJ0
]2
C (112)cash discounted 现金贴现 mvV5Xal
C (113)cash flow budget 现金流量预算 bPhb d
C (114)cash flow statement 现金流量表 uHu (
C (115)cash ledger 现金分类账 u^Ss8}d
C (116)cash limit 现金限额 SGA!%=Lp
C (117)CCA 现时成本会计 "U6
:z M
C (118)center 中心 |`c=`xK7'
C (119)changeover time 变更时间 c_+y~X)i
C (120)chartered entity 特许经济个体 E2xcd#ZD
C (121)cheque 支票 =0gfGwD{
C (122)cheque register 支票登记薄
j ?gscQ3
C (123)coin analysis 零钱分类
k\wcj^"cb
C (124)classification 分类 /4_^'RB
C (125)clock card 工时卡 *j/[5J0'M
C (126)code 代码 gsD0N^
C (127)commitment accounting 承诺确认会计 9 ! 6\8
C (128)common cost 共同成本 H6! <y-
C (129)company limited byguarantee 有限担保责任公司 jn/
J-X=
C (130)company limited shares 股份有限公司 +i1\],7
C (131)competitive position 竞争能力状况 P3u,)P&
C (132)concept 概念 xZpGSlA
C (133)conglomerate 跨行业企业 W%.ou\GN^t
C (134)consistency concept 一致性概念 szG 0?e
C (135)consolidated accounts 合并报表 MRZ/%OZ.
C (136)consolidation accounting 合并会计 *]]C.t-cd
C (137)consortium 财团 /N?vV
p
C (138)contingency plan 应急计划 ;xMieqz
C (139)contingent liabilities 或有负债 FaVeP%v
C (140)continuous operation 连续生产 = m6yH_`@
C (141)contra 抵消 CTOrBl$70
C (142)contract cost 合同成本 \Tii
S
C (143)contract costing 合同成本计算 DD(K@M
C (144)contribution 贡献毛益 kV$$GLD\
C (145)contribution centre 贡献中心 zJCm0HLJ
C (146)contribution chart 贡献图 @*{sj`AS
'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 zbM*/:Y
C (148)contribution to salesration 贡献毛益对销售比率 '<v_YxEn
C (149)control 控制 o 2Okc><z
C (150)control account 控制帐户 <xpHlLc
C (151)control limits 控制限度 YLO/J2['
C (152)controllability concept 可控制概念 (RtjD`e}
C (153)controllable cost 可控制成本 5lp};
C (154)conversion cost 加工成本 JLZ=$ d
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 RxZ#`$F
C (156)corporate appraisal 公司评估 @Y8/#6KE
C (157)corporate planning 公司计划 UvPD/qu$8D
C (158)corporate social reporting 公司社会报告 TA~YCj$
C (159)corporation 股份公司 Js("
H
C (160)cost 成本 057$b!A-a
C (161)cost account 成本帐户 cHO8%xu`
C (162)cost accounting 成本会计 jh|4Y(
C (163)cost accounting manual 成本手册 nL[zXl
C (164)cost accounts calendar 成本报表的日历时间 ?*ni5\y5o
C (165)cost adjustment 成本调整 tq^d1b(j4
C (166)cost allocation 成本分配 oy?>e1Sy*
C (167)cost apportionment 成本分摊 b}OOG
C (168)cost attribution 成本归属 C1YG=!
C (169)cost audit 成本审计 ^%<t^sE
C (170)cost behaviour 成本性态 AT6:&5_`
C (171)cost benefit analysis 成本效益分析 G>q16nS~KP
C (172)cost center 成本中心 u|'}a3
C (173)cost driver 成本动因