.?C-J
8OYw72&
注会《审计》英语常用词汇 ]yvHb)X
,!m][
*3,Kn}ik
1.audit 审计 p3sR>ToJ
2.attestation 鉴证 7hg)R
@OC
3.credibility 可信赖程度 zjuU*$A4
4.audit of financial statements 财务报表审计 Sdk:-Zuv
5.agreed-upon procedures 执行商定程序 6k|^Cs6~z
6.high levels of assurance 高水平保证 Y|NL #F
7.compilation 编制 H<hFA(M
8.reliability 可靠性 x
*p>l !
9.relevance 相关性 ,qo"i7c{:
10.professional skepticism 职业谨慎 _[eAA4h
11.objectivity 客观性 yXuc<m
12. professional competence 专业胜任能力 `V(zz
13.Senior/CPA-in-charge 项目经理 y@\R$`0J
14.audit engagement letter 业务约定书 Rds_Cd C
15.recurring audit 连续审计 a{oG[e
16.the client 委托人 ;QRnZqSv
17.change CPA 更换注册会计师 g~>g])
18.the existing CPA 现任注册会计师 Qxw?D4/Y
19.the successor CPA 后任注册会计师 Q Pel n)
20.the preceding CPA前任注册会计师 {
S]"-x
21.issue the audit report 出具审计报告 ^xBF$ua37)
22.expert 专家 tEj-c@`"x-
23.the board of directors 董事会 ]HpKDb0+
24.knowledge of the entity‘ s business 了解被审计单位情况 9KqN .
25.assess material misstatement risks评估重大错报风险 mBp3_E.t
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |U~m8e&:
27.a general knowledge of —— 初步了解―――的情况 x4r=ENO)q
28.a more knowledge of—— 进一步了解的情况 >EMsBX
29.the prior year‘s working papers 以前年度工作底稿
k7R8Q~4
30.minutes of meeting 会议纪要 o~
v
31.business risks 经营风险 #u<^
32.appropriateness 适当性 fR:BF47
33.accounting estimate 会计估计 yu<'-)T.?
34.management representations 管理层声明 tHvc*D
35.going concern assumption 持续经营假设 p1-bq:
36.audit plan 审计计划 )yHJc$OlMx
37.significant audit areas 重点审计领域 YY&3M
38.error 错误 R(i2TAaaU
39.fraud舞弊 -{ae
40.modified or additional procedures 修改或追加审计程序 +IRr&J*P
41.misappropriation of assets 侵占资产 NI@$"
42.transactions without substance 虚假交易 +c8cyx:^f
43.unusual pressures 异常压力 =nq9)4o
44.the suspected noncompliance 涉嫌存在违法行为 Oq7R^t`b
45.materialiy 重要性 C4#E N}
46.exceed the materiality level 超过重要性水平 Fj0a+r,h!
47.approach the materiality level 接近重要性水平 lzKJy
48.an acceptably low level 可接受水平 [RZ}9`V
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 )Mtw9[
50.misstatements or omissions 错报或漏报 17itC9U
51.aggregate 总计 FXAP]iqo
52.subsequent events 期后事项 T:/68b*H\:
53.adjust the financial statements 调整财务报表 v(ATbY75
54.perform additional audit procedures 实施追加的审计程序 ?r`UBR+[
55.audit risk 审计风险 >N&C-6W
56.detection risk 检查风险 s+=JT+g
57.inappropriate audit opinion 不适当的审计意见 RR%[]M#_T
58.material misstatement 重大的错报 x[ sSM:
59.tolerable misstatement 可容忍错报 M~6x&|2
60.the acceptable level of detection risk 可接受的检查风险 Ap{2*o
61.assessed level of material misstatement risk 重大错报风险的评估水平 4\#!Gv-
62.simall business 小规模企业 ?=UIx24W
63.accounting system 会计系统 z_Nw%V4kr
64.test of control 控制测试 75O-%9lFF
65.walk-through test 穿行测试 x vi&d1
66.communication 沟通 0Hs\q!5Q
67.flow chart 流程图
cH5@Jam
68.reperformance of internal control 重新执行 $'9b,- e
69.audit evidence 审计证据 BUuU#e5
70.substantive procedures 实质性程序 r N"P
IH
71.assertions 认定 Uf:G,%OYi
72.esistence 存在 NXwlRMbo
73.occurrence 发生 H%K,2/Nj
74.completeness 完整性 zF&>1y.$
75.rights and obligations 权利和义务 vYYLn9}5
76.valuation and allocation 计价和分摊 jq4'=L$4
77.cutoff 截止 208 dr*6U
78.accuracy 准确性 :+Pl~X"_
79.classification 分类 \~1>%F'op
80.inspection 检查 *kI1NchF
81.supervision of counting 监盘 >%~E <
82.observation 观察 UF
g N@
83.confirmation 函证 N+<`Er
84.computation 计算 )$#
Ku2X
85.analytical procedures 分析程序 X(b"b:j'
86.vouch 核对 1I'ep\`"X
87.trace 追查 g{`r WKj
88.audit sampling 审计抽样 L@ b8,
89.error 误差 %cWy0:F5VY
90.expected error 预期误差 `7;I*|
91.population 总体 /K#t$O4
92.sampling risk 抽样风险 9Q!X~L|\S
93.non- sampling risk 非抽样风险 lL*k!lNs
94.sampling unit 抽样单位 rKP;T"?;
95.statistical sampling 统计抽样 2Z ?
N
96.tolerable error 可容忍误差 IT`r&;5
97.the risk of under reliance 信赖不足风险 {
.z6J)?J2
98.the risk of over reliance 信赖过度风险 [@Db7]nG
99.the risk of incorrect rejection 误拒风险 OV l,o
100. the risk of incorrect acceptance 误受风险 @ =RH_NB
101.working trial balance 试算平衡表 kUl:Yj=&
102.index and cross-referencing 索引和交叉索引 ++s=$D
103.cash receipt 现金收入 y=L9E?
104.cash disbursement 现金支出 ;st$TVzkn
105.bank statement 银行对账单 6j]pJ]F6
106.bank reconciliation 银行存款余额调节表 V9v80e {n4
107.balance sheet date 资产负债表日 ^,Sl^ 9K
108.net realizable value 可变现净值 Z/z(P8#U\
109.storeroom 仓库 [WOLUb
110.sale invoice 销售发票 }y-b<J?H
111.price list 价目表 ]LvpYRU$P
112.positive confirmation request 积极式询证函 k5>K/;*9
113.negative confirmation request 消极式询证函 k$V.hG|6M
114.purchase requisition 请购单 '
`$US;5
115.receiving report 验收报告 GC{)3)_ t
116.gross margin 毛利 5"f')MKUV9
117.manufacturing overhead 制造费用 MDfE(cn2q
118.material requisition 领料单 *):x K;o
119.inventory-taking 存货盘点 c3\z
120.bond certificate 债券 pGZI697
121.stock certificate 股票 =H'7g6
122.audit report 审计报告 xh7#\m_U8
123.entity 被审计单位 GEg
8\
124.addressee of the audit report 审计报告的收件人 I_Q*uH.Y 5
125.unqualified opinion 无保留意见 vW\#2[j[
126.qualified opinion 保留意见 JRMe(,u
127.disclaimer of opinion 无法表示意见 k1A64?p
128.adverse opinion 否定意见 y;N[#hY#CD
|%F[.9Dp
A (1)ABC 作业基础成本计算 p;S<WJv k
A (2)absorbed overhead 已吸收制造费用 r?e)2l~C8j
A (3)absorption costing 吸收成本计算 Az_s"}G
A (4)account 账户,报表 2
{lo
A (5)accounting postulate 会计假设 :
"[dr~.
A (6)accounting series release 会计公告文件 R@=Bk(h
A (7)accounting valuation 会计计价 g-c\;
A (8)account sale 承销清单 yqpb_h9
A (9)accountability concept 经营责任概念 OUY65K
A (10)accountancy 会计职业
C0\A
A (11)accountant 会计师 aqTMOWyeu
A (12)accounting 会计 O87Ptr8
A (13)agency cost 代理成本 -[kbHrl&
A (14)accounting bases 会计基础 l$%mZl
A (15)accounting manual 会计手册 `(|jm$Q
A (16)accounting period 会计期间 $u"t/_%
A (17)accounting policies 会计方针 gxpGi@5
A (18)accounting rate of return 会计报酬率 ~!c~jcq]lZ
A (19)accounting reference date 会计参照日 d%$'Y|
A (20)accounting reference period 会计参照期间 qMAH~P0u
A (21)accrual concept 应计概念 sR`WV6!9
A (22)accrual expenses 应计费用 ^(p}hSLAfQ
A (23)acid test ration 速动比率(酸性测试比率) o0:[,ock
A (24)acquisition 购置 O!!Ne'I
A (25)acquisition accounting 收购会计 lNSB "S
A (26)activity based accounting 作业基础成本计算 hJ0)"OA5
A (27)adjusting events 调整事项 U?u0|Y+
A (28)administrative expenses 行政管理费 \lVX~r4
A (29)advice note 发货通知 M[ea!an
A (30)amortization 摊销 u$c)B<.UR
A (31)analytical review 分析性检查 #D"fCVIS
A (32)annual equivalent cost 年度等量成本法 gB!K{ Io'
A (33)annual report and accounts 年度报告和报表 B]K@'#
A (34)appraisal cost 检验成本 /? n 9c;w
A (35)appropriation account 盈余分配账户 NGHzifaE
A (36)articles of association 公司章程细则 F=C8U$'S
A (37)assets 资产 7Zl-|
A (38)assets cover 资产保障 RVmD&
A (39)asset value per share 每股资产价值 M2ig iR
A (40)associated company 联营公司 SSANt?\Z<
A (41)attainable standard 可达标准 0zg\thL
[@@Ovv
A (42)attributable profit 可归属利润 4'pg>
;*.
A (43)audit 审计
|C9qM
A (44)audit report 审计报告 &Y2mLPB
A (45)auditing standards 审计准则 zT|]!',
A (46)authorized share capital 额定股本 h(hb?f@1:
A (47)available hours 可用小时 PgZ~of&
A (48)avoidable costs 可避免成本 Y?Yix
B (49)back-to-back loan 易币贷款 kI974:e42
B (50)backflush accounting 倒退成本计算 1!RD
kZwe
B (51)bad debts 坏帐 dKcHj<'E/
B (52)bad debts ratio 坏帐比率 CtwMMZXX3
B (53)bank charges 银行手续费 /#?lG`'1
B (54)bank overdraft 银行透支 "1rZwFI0l
B (55)bank reconciliation 银行存款调节表 W P1
>)
B (56)bank statement 银行对账单 B$b'bw.
B (57)bankruptcy 破产 OiAi{
71
B (58)basis of apportionment 分摊基础 t@-:e^ v
B (59)batch 批量 @>'.F<:P<
B (60)batch costing 分批成本计算 KOWx P47b
B (61)beta factor B(市场)风险因素 )B@veso{
B (62)bill 账单 5-|fp(Ww_W
B (63)bill of exchange 汇票 n$ye:p>`-
B (64)bill of landing 提单 NfcQB;0
B (65)bill of materials 用料预计单 {#CyO
b4
B (66)bill payable 应付票据 &$fe%1#
B (67)bill receivable 应收票据 <Tr_,Ya{9
B (68)bin card 存货记录卡 TL(L[
B (69)bonus 红利 Au'[|Prr
B (70)book-keeping 薄记 r=dFk?8XbC
B (71)Boston classification 波士顿分类 /ve8);cH\
B (72)breakeven chart 保本图 kStWsc$;+T
B (73)breakeven point 保本点 H".~@,-}
B (74)breaking-down time 复位时间 eRllF `*
B (75)budget 预算 GeN8_i[
B (76)budget center 预算中心 'j];tO6GfC
B (77)budget cost allowance 预算成本折让 v/f&rK* >
B (78)budget manual 预算手册 t#mW`rGE_
B (79)budget period 预算期间 JpDc3^B*
B (80)budgetary control 预算控制 6C>x,kU
B (81)budgeted capacity 预算生产能力 @Nb&f<+gi
B (82)burden 制造费用 Q nikgV
B (83)business center 经营中心 j3F[C:-zY
B (84)business entity 营业个体 Y;>0)eP
B (85)business unit 经营单位 Rxld$@~-(]
B (86)buy-out management 管理性购买产权 .H+`]qLkL
B (87)by-product 副产品 =rS z>l
C (88)called-up share capital 催缴股本 Ftj3`
Mu
C (89)capacity 生产能力 @AL,@P/9=
C (90)capacity ratios 生产能力比率 VF=$'Bl|
C (91)capital 资本 bh:;o
vH
C (92)capital assets pricing model资本资产计价模式 =vBxwa^
C (93)capital commitment 承诺资本 ,%X~/V
C (94)capital employed 已运用的资本 xmZ]mu,,$
C (95)capital expenditure 资本支出 d;\x 'h2
C (96)capital expenditureauthorization 资本支出核准 ]>K%,}PS
C (97)capital expenditure control 资本支出控制 .EGZv(rz&
C (98)capital expenditure proposal资本支出申请 &O(z|-&| x
C (99)capital funding planning 资本基金筹集计划 :h1itn
C (100)capital gain 资本收益 GOHRBV
C (101)capital investment appraisal资本投资评估 yB(^t`)}N
C (102)capital maintenance 资本保全 I'G$: GX
C (103)capital resource planning 资本资源计划 G}mJtXT#=
C (104)capital surplus 资本盈余 &ZFsK c#
C (105)capital turnover 资本周转率 rixNz@p'%
C (106)card 记录卡 <pRb#G"
C (107)cash 现金 ~^=QBwDW8N
C (108)cash account 现金账户 P5Ms
X~mT
C (109)cash book 现金账薄 3.B|uN
C (110)cash cow 金牛产品 `p9h$d
C (111)cash flow 现金流量 +](^gaDw<L
C (112)cash discounted 现金贴现 MT BN&4[
C (113)cash flow budget 现金流量预算 UO8#8
C (114)cash flow statement 现金流量表 qR!SwG44+
C (115)cash ledger 现金分类账 SZH,I&8
C (116)cash limit 现金限额 Z<z(;)?c
C (117)CCA 现时成本会计 o6K\z+.{
C (118)center 中心 C/ow{MxA
C (119)changeover time 变更时间 3t[2Bd
C (120)chartered entity 特许经济个体 e.n&Os<|<
C (121)cheque 支票 21M@z(q*
C (122)cheque register 支票登记薄 a/X@5kr{
C (123)coin analysis 零钱分类 hT9fqH
C (124)classification 分类 Lm"a3
Nb
C (125)clock card 工时卡 U,Nf&g
C (126)code 代码 "z
R+}
C (127)commitment accounting 承诺确认会计 ]H) x
C (128)common cost 共同成本 )Ve?1?s '8
C (129)company limited byguarantee 有限担保责任公司 q(i|
C (130)company limited shares 股份有限公司 Dms6"x2
C (131)competitive position 竞争能力状况 B|gyr4]
C (132)concept 概念 Gr&5 mniu
C (133)conglomerate 跨行业企业 z#GZvB/z)
C (134)consistency concept 一致性概念 Uaj8}7v
C (135)consolidated accounts 合并报表 [GZ%K`wx
C (136)consolidation accounting 合并会计 LHKawEZ
C (137)consortium 财团 dGf{d7 D
C (138)contingency plan 应急计划 zn&NLsA
C (139)contingent liabilities 或有负债 |2AK~t|t
C (140)continuous operation 连续生产 2#ND(
C (141)contra 抵消 v/\l
C (142)contract cost 合同成本 i,M<}e1
C (143)contract costing 合同成本计算 i[H`u,%+(
C (144)contribution 贡献毛益 O8TAc]B
C (145)contribution centre 贡献中心 xRq|W4ay
C (146)contribution chart 贡献图 0sto9n3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ^tIs57!
C (148)contribution to salesration 贡献毛益对销售比率 p ElF,Y
C (149)control 控制 kJq8"Klg
C (150)control account 控制帐户 y[oc^Zuo
C (151)control limits 控制限度 1om :SHw
C (152)controllability concept 可控制概念 m^@,0\F
C (153)controllable cost 可控制成本 ,*%%BTnR
C (154)conversion cost 加工成本 F]@vmzr
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Zm!T4pL
C (156)corporate appraisal 公司评估 l4u_Z:<w
C (157)corporate planning 公司计划 kUUeyq
C (158)corporate social reporting 公司社会报告 (eS4$$g
C (159)corporation 股份公司 2G<\Wz
C (160)cost 成本 fI;6!M#
C (161)cost account 成本帐户 jQ@z!GirT
C (162)cost accounting 成本会计 (e6JI]tz{
C (163)cost accounting manual 成本手册 h7f&7v
C (164)cost accounts calendar 成本报表的日历时间 4,!#E0
C (165)cost adjustment 成本调整 5Jh=${
C (166)cost allocation 成本分配 K[PH#dF5,x
C (167)cost apportionment 成本分摊 qasbK:}
C (168)cost attribution 成本归属 2Kovvh y#
C (169)cost audit 成本审计 ,<0R'R
C (170)cost behaviour 成本性态 &eKnLGKD
C (171)cost benefit analysis 成本效益分析 ZH;VEX
C (172)cost center 成本中心 sxinA8
C (173)cost driver 成本动因