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注会《审计》英语常用词汇 *7-uQKp
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1.audit 审计 ,Hj=]e2?
2.attestation 鉴证 T}4RlIZF
3.credibility 可信赖程度 4|Z3;;%+
4.audit of financial statements 财务报表审计 ,&l>^w/
5.agreed-upon procedures 执行商定程序 RYvS,hf6z
6.high levels of assurance 高水平保证 n*_FC
7.compilation 编制 D $ `yxc
8.reliability 可靠性 vk[Km[(U'
9.relevance 相关性 Y|1kE;
10.professional skepticism 职业谨慎 [kC-g @
11.objectivity 客观性 ?[VS0IBS
12. professional competence 专业胜任能力 q$H'u[KQ06
13.Senior/CPA-in-charge 项目经理 n{U
B^-}5
14.audit engagement letter 业务约定书 jUjQ{eT
15.recurring audit 连续审计 nwV\[E
16.the client 委托人 (<3'LhFII
17.change CPA 更换注册会计师 HYpB]<F
18.the existing CPA 现任注册会计师 seq
S*^7
19.the successor CPA 后任注册会计师 }0f[x
?V
20.the preceding CPA前任注册会计师 .;$/nz6vk
21.issue the audit report 出具审计报告 ]LP&v3
22.expert 专家 >eJk)qM
23.the board of directors 董事会 e'7!aysj
24.knowledge of the entity‘ s business 了解被审计单位情况 &WsDYov?
25.assess material misstatement risks评估重大错报风险 A
u(Ng q
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 .\1XR
27.a general knowledge of —— 初步了解―――的情况 PW.W.<CL
28.a more knowledge of—— 进一步了解的情况 Zx`hutCv
29.the prior year‘s working papers 以前年度工作底稿 30F&FTW
30.minutes of meeting 会议纪要 lfWxdi
31.business risks 经营风险 *a+~bX)18
32.appropriateness 适当性 oOJN?97!k
33.accounting estimate 会计估计 _=,[5"
34.management representations 管理层声明 tJg
35.going concern assumption 持续经营假设 qFvtqv2
36.audit plan 审计计划
%]
37.significant audit areas 重点审计领域 N5oao'7|A
38.error 错误 L!/USh:IP
39.fraud舞弊 =u73AM}
40.modified or additional procedures 修改或追加审计程序 -bKli<C
41.misappropriation of assets 侵占资产 +hKQha!*
42.transactions without substance 虚假交易 M
[Ls:\1a
43.unusual pressures 异常压力 a"hlPJlG
44.the suspected noncompliance 涉嫌存在违法行为 mDj:w#q
45.materialiy 重要性 G~YV6??
46.exceed the materiality level 超过重要性水平 )2FS9h.t
47.approach the materiality level 接近重要性水平 z!t&zkAK
48.an acceptably low level 可接受水平 b/ur!2yr
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 =;c? 6{<1
50.misstatements or omissions 错报或漏报 )zen"](cze
51.aggregate 总计 | F:?
52.subsequent events 期后事项 %'EOFv]
53.adjust the financial statements 调整财务报表 ~f){`ZJc
54.perform additional audit procedures 实施追加的审计程序 V^.~m;ETu]
55.audit risk 审计风险 I_Oa<J\+
56.detection risk 检查风险 qb
"H&)aHw
57.inappropriate audit opinion 不适当的审计意见 #CV
D:p
58.material misstatement 重大的错报 tjO
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59.tolerable misstatement 可容忍错报 o),i2
60.the acceptable level of detection risk 可接受的检查风险 ]y!|x_5c3
61.assessed level of material misstatement risk 重大错报风险的评估水平 0
UlaB
sv
62.simall business 小规模企业 GD.mB[f*
63.accounting system 会计系统 aoMQ_@0
64.test of control 控制测试 Yc\;`C
65.walk-through test 穿行测试 0$* z
66.communication 沟通 J;'?(xO3\
67.flow chart 流程图 [ nYwJ
68.reperformance of internal control 重新执行 nG{jx_{`
69.audit evidence 审计证据 sa*]q~a
70.substantive procedures 实质性程序 &*L:4By)]
71.assertions 认定 jskATA
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72.esistence 存在 y]
M/oH
73.occurrence 发生 j3z&0sc2(0
74.completeness 完整性 bg[q8IBCd
75.rights and obligations 权利和义务 `^(6{p ?
76.valuation and allocation 计价和分摊 A-.j
v
77.cutoff 截止 6}{2W<
78.accuracy 准确性 >^>
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79.classification 分类 _<kE32Bb
80.inspection 检查 hRGK W
81.supervision of counting 监盘 Wc03Sv&FZ
82.observation 观察 IN`05 Q
83.confirmation 函证 U*v//@WbH
84.computation 计算 u`K+0^)T`
85.analytical procedures 分析程序 H6rWb6i
86.vouch 核对 -\AB!#fh
87.trace 追查 [0F+
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88.audit sampling 审计抽样 Vx-HW;,
89.error 误差 -4Y}Y59\
90.expected error 预期误差 :NS;y-{^^y
91.population 总体 fd*=`+P
92.sampling risk 抽样风险 >RE&>T^8
93.non- sampling risk 非抽样风险 ~"brfjd|
94.sampling unit 抽样单位 3"!2C,3c#
95.statistical sampling 统计抽样 &=t$
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96.tolerable error 可容忍误差 ]#))#-&1
97.the risk of under reliance 信赖不足风险 (/Z~0hA[Q
98.the risk of over reliance 信赖过度风险 az0( 54M
99.the risk of incorrect rejection 误拒风险 =@V4V} ?
100. the risk of incorrect acceptance 误受风险 u.8vXc
101.working trial balance 试算平衡表 >x&$lT{OY
102.index and cross-referencing 索引和交叉索引 )^g}'V=vIr
103.cash receipt 现金收入 qV8;;&8r
104.cash disbursement 现金支出 k`2 K?9\
105.bank statement 银行对账单 a5z.c_7r
106.bank reconciliation 银行存款余额调节表 ANn{*h
107.balance sheet date 资产负债表日 BalOph4M[
108.net realizable value 可变现净值 Rm)vY}v
109.storeroom 仓库 Yca9G?^\v
110.sale invoice 销售发票 4D9lZa}
111.price list 价目表 QRw306
112.positive confirmation request 积极式询证函 W[j =!o
113.negative confirmation request 消极式询证函 RYS]b[-xZz
114.purchase requisition 请购单 Z(*nZT,
115.receiving report 验收报告 a%Cq?HZ7
116.gross margin 毛利 v
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117.manufacturing overhead 制造费用 _N9yC\
118.material requisition 领料单 Pw
hs`YGMF
119.inventory-taking 存货盘点 Y5cUOfYT
120.bond certificate 债券 $:/y5zi
121.stock certificate 股票 9%kY8#%SV
122.audit report 审计报告 =EsK
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123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 zO9|s}J8q
125.unqualified opinion 无保留意见 z=BX-)
126.qualified opinion 保留意见 ldanM>5
127.disclaimer of opinion 无法表示意见 f+%J=Am
128.adverse opinion 否定意见 "p2 $R*ie
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A (1)ABC 作业基础成本计算 Q gDjc
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A (2)absorbed overhead 已吸收制造费用 \*!g0C8 o
A (3)absorption costing 吸收成本计算 6~;fj+S
A (4)account 账户,报表 c@5fiRPv!
A (5)accounting postulate 会计假设 2~ Gcoda
A (6)accounting series release 会计公告文件 sB-c'`,w`
A (7)accounting valuation 会计计价 ;QREwT~H
A (8)account sale 承销清单 +lO
Y
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A (9)accountability concept 经营责任概念 JS}W4 N
A (10)accountancy 会计职业 HBo^8wN
A (11)accountant 会计师 '1=/G7g
A (12)accounting 会计 4x e:+sA.N
A (13)agency cost 代理成本 T!(I\wz;Bo
A (14)accounting bases 会计基础 Y?ZTl762
A (15)accounting manual 会计手册 roj/GZAy"
A (16)accounting period 会计期间 Xdq2 .:\
A (17)accounting policies 会计方针 `Ft`8=(
A (18)accounting rate of return 会计报酬率 $axaI$bE
A (19)accounting reference date 会计参照日 VGWqy4m
A (20)accounting reference period 会计参照期间 5#$E4k:YV
A (21)accrual concept 应计概念 ( F0.lDZ
A (22)accrual expenses 应计费用 Q:>;d-D|1
A (23)acid test ration 速动比率(酸性测试比率) V:QfI
A (24)acquisition 购置 C[n,j#Mvje
A (25)acquisition accounting 收购会计 92+({ fgW
A (26)activity based accounting 作业基础成本计算 u2JkPh&!rq
A (27)adjusting events 调整事项 }@SZ!-t%rD
A (28)administrative expenses 行政管理费 @bfaAh~
A (29)advice note 发货通知 \
$X3n\
A (30)amortization 摊销 A{y3yH`#h
A (31)analytical review 分析性检查 ;9=9D{-4+
A (32)annual equivalent cost 年度等量成本法 $C,f>^1
A (33)annual report and accounts 年度报告和报表 SO]x^+
[
A (34)appraisal cost 检验成本 b;9v.MZ4>g
A (35)appropriation account 盈余分配账户 dm)V \?b
A (36)articles of association 公司章程细则 {~b]6}O
A (37)assets 资产 q+WO nTS
A (38)assets cover 资产保障 e0(loWq]
A (39)asset value per share 每股资产价值 _
nS';48
A (40)associated company 联营公司 Vu^J'>X
A (41)attainable standard 可达标准 *~prI1e(
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A (42)attributable profit 可归属利润 _o' jy^
A (43)audit 审计 B/i,QBPF]
A (44)audit report 审计报告 9]1-J5iO
A (45)auditing standards 审计准则 >~>=[M0
A (46)authorized share capital 额定股本 &tLg}7?iB
A (47)available hours 可用小时 kxThtjgv
A (48)avoidable costs 可避免成本 f^:9gRt
B (49)back-to-back loan 易币贷款 1S
0GjR
B (50)backflush accounting 倒退成本计算 FL(gwfL
B (51)bad debts 坏帐 b0m1O.&I_
B (52)bad debts ratio 坏帐比率 at6f(+
B (53)bank charges 银行手续费 P,xayy
B (54)bank overdraft 银行透支 azF"tke
B (55)bank reconciliation 银行存款调节表 }\*dD2qNL}
B (56)bank statement 银行对账单 H]}Iw5Z
B (57)bankruptcy 破产 lOI(+74
B (58)basis of apportionment 分摊基础 PKwHq<vAsB
B (59)batch 批量 qNC.|R
B (60)batch costing 分批成本计算 e_\4(4x
B (61)beta factor B(市场)风险因素 rM=Q.By+\
B (62)bill 账单 v|t^th,
B (63)bill of exchange 汇票 qB<D'h7
B (64)bill of landing 提单 pjIXZ=
B (65)bill of materials 用料预计单 VP0wa>50!
B (66)bill payable 应付票据 TcO@q ]+S
B (67)bill receivable 应收票据 "MZVwl "E#
B (68)bin card 存货记录卡 N@?Fpmu/k
B (69)bonus 红利 )nQpO"+M
B (70)book-keeping 薄记
Zhz.8W
B (71)Boston classification 波士顿分类 Zo-s_6uC
B (72)breakeven chart 保本图 /_o1b_1U
B (73)breakeven point 保本点 w/h?, L|
B (74)breaking-down time 复位时间 jW?.>(
B (75)budget 预算 VSms hld
B (76)budget center 预算中心 Kdik7jL/J
B (77)budget cost allowance 预算成本折让 Gob1V
B (78)budget manual 预算手册 fCO!M1 t
B (79)budget period 预算期间 t+q:8HNh
B (80)budgetary control 预算控制 S-.!BQ@RMZ
B (81)budgeted capacity 预算生产能力 NrNbNFfo
B (82)burden 制造费用 &wK%p/?
B (83)business center 经营中心 HWVWl~FA
B (84)business entity 营业个体 (`!?p ^>A
B (85)business unit 经营单位 Ur?a%]
B (86)buy-out management 管理性购买产权 !;zacw
B (87)by-product 副产品 nCGLuZn
C (88)called-up share capital 催缴股本 BU<A+Pe>
C (89)capacity 生产能力 ;u!>( QQ
C (90)capacity ratios 生产能力比率 Z fL\3Mn
C (91)capital 资本 J3S@1"
C (92)capital assets pricing model资本资产计价模式 B07(15y]
C (93)capital commitment 承诺资本 ASR"<
]
C (94)capital employed 已运用的资本 sW3-JA]
C (95)capital expenditure 资本支出 i7mT<w>?
C (96)capital expenditureauthorization 资本支出核准 P]j{JL/g&
C (97)capital expenditure control 资本支出控制 ^3*/x%A,g
C (98)capital expenditure proposal资本支出申请 !yG{`#NZZ
C (99)capital funding planning 资本基金筹集计划 3xp%o5K
C (100)capital gain 资本收益 D!TS/J1S;u
C (101)capital investment appraisal资本投资评估 M=`F $
C (102)capital maintenance 资本保全 7MOjZD4?
C (103)capital resource planning 资本资源计划 "Z& {
C (104)capital surplus 资本盈余 0rsdDME[
C (105)capital turnover 资本周转率 na(@`(j[
C (106)card 记录卡 B~jl1g|
C (107)cash 现金 @m1v B!
C (108)cash account 现金账户 H2E!A2\m
C (109)cash book 现金账薄 2Z\6xb|u
C (110)cash cow 金牛产品 |9~{&<^X
C (111)cash flow 现金流量 2\CFt;fk
C (112)cash discounted 现金贴现 F4YCU$V
C (113)cash flow budget 现金流量预算 NVcL9"ht*@
C (114)cash flow statement 现金流量表 kNd[M =%
C (115)cash ledger 现金分类账 ;oH%d;H
C (116)cash limit 现金限额 TPvS+_<oL{
C (117)CCA 现时成本会计 %_KNAuM
C (118)center 中心 #gUM%$
C (119)changeover time 变更时间 Gv?'R0s
C (120)chartered entity 特许经济个体 mxGa\{D#y
C (121)cheque 支票 _F;(#D
C (122)cheque register 支票登记薄 l{\~I
C (123)coin analysis 零钱分类 d Am(uJ
C (124)classification 分类 `.#e4 FBW
C (125)clock card 工时卡 ^z"90-V^
C (126)code 代码 CsQ}eW8uEf
C (127)commitment accounting 承诺确认会计 Y \& 4`v'
C (128)common cost 共同成本 b_W0tiyv%
C (129)company limited byguarantee 有限担保责任公司 )?K3nr
C (130)company limited shares 股份有限公司
Ae<v
C (131)competitive position 竞争能力状况 ++5W_Ooep
C (132)concept 概念 Pi40w+/
C (133)conglomerate 跨行业企业 .B6$U>>NS^
C (134)consistency concept 一致性概念 g(;t,Vy,I
C (135)consolidated accounts 合并报表 )DI/y1
C (136)consolidation accounting 合并会计 #T99p+O
C (137)consortium 财团 OzA"i y
C (138)contingency plan 应急计划
,fT5I6l
C (139)contingent liabilities 或有负债 !D7/Ja
C (140)continuous operation 连续生产 f:KKOLm
C (141)contra 抵消 rPv+eM">
C (142)contract cost 合同成本 13'tsM&
C (143)contract costing 合同成本计算 o/CSIvz1
C (144)contribution 贡献毛益 )67Kd]
C (145)contribution centre 贡献中心 "F7g8vu
C (146)contribution chart 贡献图 KNic$:i
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 di
"rvw;R
C (148)contribution to salesration 贡献毛益对销售比率 )^|zuYzN
C (149)control 控制 K9mL1 [B
C (150)control account 控制帐户 -9UQs.Nv
C (151)control limits 控制限度 B=(m;A#G
C (152)controllability concept 可控制概念 vAy`8Q
C (153)controllable cost 可控制成本 #?@k=e\
C (154)conversion cost 加工成本 6*A
S4
l
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 k =ru)
_$2
C (156)corporate appraisal 公司评估 q-KN{y/
C (157)corporate planning 公司计划 C8
m8ys
C (158)corporate social reporting 公司社会报告 W&;X+XA_W
C (159)corporation 股份公司 {[m %1O1
C (160)cost 成本 %+:%%r=Q
C (161)cost account 成本帐户 HfFP4#C,
C (162)cost accounting 成本会计 u#/Y<1gn
C (163)cost accounting manual 成本手册 Y`uL4)hR5
C (164)cost accounts calendar 成本报表的日历时间 d?$
FAy'o5
C (165)cost adjustment 成本调整 Zh)Qq?H
C (166)cost allocation 成本分配 17a'C
C (167)cost apportionment 成本分摊 8*V3g_z
C (168)cost attribution 成本归属 $-|`#|CBd
C (169)cost audit 成本审计 PB.@G,)
C (170)cost behaviour 成本性态 ^+Ie
C (171)cost benefit analysis 成本效益分析 |dsd5Vdr
C (172)cost center 成本中心 5%rD7/7N
C (173)cost driver 成本动因