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注会《审计》英语常用词汇 F^7qLvh
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1.audit 审计 `utv@9 _z
2.attestation 鉴证 #:s*)(Qn
3.credibility 可信赖程度 T1m"1Q
4.audit of financial statements 财务报表审计 K]Q#B|_T
5.agreed-upon procedures 执行商定程序 ]>E*s3h
6.high levels of assurance 高水平保证 uMh[Ht^.
7.compilation 编制 =@AWw:!:,
8.reliability 可靠性 1 !bODd
9.relevance 相关性 S_/9eI~X
10.professional skepticism 职业谨慎 ym9Z:2g
11.objectivity 客观性 onRxe\?D(
12. professional competence 专业胜任能力 jl;_lcO
13.Senior/CPA-in-charge 项目经理 "~(qp_AI
14.audit engagement letter 业务约定书 z}.y
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15.recurring audit 连续审计 Py$Q]s?\1
16.the client 委托人 GwQW
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17.change CPA 更换注册会计师 &)JQ6J_|\
18.the existing CPA 现任注册会计师 I|9(*tq)
19.the successor CPA 后任注册会计师 ye:pGa w
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 f uQbDb&
22.expert 专家 a
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23.the board of directors 董事会 C93BK)$}
24.knowledge of the entity‘ s business 了解被审计单位情况 P?p>'avP
25.assess material misstatement risks评估重大错报风险 |t+M/C0y/
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 3sIW4Cs7)U
27.a general knowledge of —— 初步了解―――的情况 [bk2RaX:i
28.a more knowledge of—— 进一步了解的情况 bO 2>ced
29.the prior year‘s working papers 以前年度工作底稿 1j0OV9 -|
30.minutes of meeting 会议纪要 ) DXN|<A
31.business risks 经营风险 3I&=1o
32.appropriateness 适当性 T]Z|Wq`bot
33.accounting estimate 会计估计 xI}o8G KQq
34.management representations 管理层声明 8@]*X,umc
35.going concern assumption 持续经营假设 D9,609w
36.audit plan 审计计划 $3<,"&;Ecs
37.significant audit areas 重点审计领域 ("Z;)s4q
38.error 错误 |x@)%QeC
39.fraud舞弊 T6m#sVq
40.modified or additional procedures 修改或追加审计程序 L9Sd4L_e
41.misappropriation of assets 侵占资产 ?j;e/r.
42.transactions without substance 虚假交易 i!+D
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43.unusual pressures 异常压力 ^`~M f
44.the suspected noncompliance 涉嫌存在违法行为 RO[Ko-m|/N
45.materialiy 重要性 Ec
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46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 oFM\L^Y?$$
48.an acceptably low level 可接受水平 EBlfwFd
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 .Uq?SmK
50.misstatements or omissions 错报或漏报 59mNb:<
51.aggregate 总计 oJa6)+b(3
52.subsequent events 期后事项 A}WRpsA9
53.adjust the financial statements 调整财务报表 9zSHn.y
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 6(awO2{BP
56.detection risk 检查风险 Fd Ezt
57.inappropriate audit opinion 不适当的审计意见 @Gp=9\L
58.material misstatement 重大的错报 |$"2R3
59.tolerable misstatement 可容忍错报 i)9}+M5
60.the acceptable level of detection risk 可接受的检查风险 o#3?")>|
61.assessed level of material misstatement risk 重大错报风险的评估水平 (uW/t1
62.simall business 小规模企业 j(^ot001%v
63.accounting system 会计系统 aEU
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64.test of control 控制测试 |T?wM/
65.walk-through test 穿行测试
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66.communication 沟通 jy@vz,/:%5
67.flow chart 流程图 <"A|Xv'Q
68.reperformance of internal control 重新执行 io:g]g
69.audit evidence 审计证据 dp`xyBQ3
70.substantive procedures 实质性程序 8 2qf7`
71.assertions 认定
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72.esistence 存在 ,:g.B\'Q
73.occurrence 发生 PN9^ sLx=
74.completeness 完整性 t`NZ_w /
75.rights and obligations 权利和义务 vvA=:J4/i)
76.valuation and allocation 计价和分摊 (Mi]vK.4
77.cutoff 截止 . K`OEdr<
78.accuracy 准确性 :$k':0 n
79.classification 分类 Oop5
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80.inspection 检查 qu]ch&"?U
81.supervision of counting 监盘 Yhdt"@;..
82.observation 观察 ' =MaO@ @
83.confirmation 函证 272j$T
84.computation 计算 v{{Cj83S+
85.analytical procedures 分析程序 gXr"],OM;
86.vouch 核对 A4LGF
87.trace 追查 dFY]~_P472
88.audit sampling 审计抽样 RC7|@a
89.error 误差 BiGB<Jr
90.expected error 预期误差 ~
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91.population 总体 bwh7.lDAl
92.sampling risk 抽样风险 v
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93.non- sampling risk 非抽样风险 z_%G{H+:l
94.sampling unit 抽样单位 V3;4,^=6Dd
95.statistical sampling 统计抽样 hZGoiWC
96.tolerable error 可容忍误差 FR~YO|4?
97.the risk of under reliance 信赖不足风险 V
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98.the risk of over reliance 信赖过度风险 5.gM]
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99.the risk of incorrect rejection 误拒风险 y,qP$5xiq
100. the risk of incorrect acceptance 误受风险 5dffFe
101.working trial balance 试算平衡表 D'V0b"
102.index and cross-referencing 索引和交叉索引 9pPb]v,6
103.cash receipt 现金收入 G| 7\[!R
104.cash disbursement 现金支出 whb|N2
105.bank statement 银行对账单 6OYXcPW'
106.bank reconciliation 银行存款余额调节表 )"?6Es SF
107.balance sheet date 资产负债表日 kp3(/`xP
108.net realizable value 可变现净值 36>pa
109.storeroom 仓库 n}==
110.sale invoice 销售发票 6BIP;, M=
111.price list 价目表 'Cy^G;
112.positive confirmation request 积极式询证函 ?pgdj|"a
113.negative confirmation request 消极式询证函 lB!`,>"c
114.purchase requisition 请购单 :xw2\:5~0
115.receiving report 验收报告 =4GJYhj
116.gross margin 毛利 !_GY\@}
117.manufacturing overhead 制造费用 b *IJ +
118.material requisition 领料单 WelB+P2
119.inventory-taking 存货盘点 J6x\_]1:*
120.bond certificate 债券 a%*l]S0z"
121.stock certificate 股票 VM{
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122.audit report 审计报告 g*b
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123.entity 被审计单位 Ta #vD_QP
124.addressee of the audit report 审计报告的收件人 ZJ(/cD
125.unqualified opinion 无保留意见 "bZV<;y6
126.qualified opinion 保留意见 TJ(P TB;
127.disclaimer of opinion 无法表示意见 -1Y9-nn[m
128.adverse opinion 否定意见 a] :tn:q
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A (1)ABC 作业基础成本计算 o?\)!_Z|
A (2)absorbed overhead 已吸收制造费用 6cof Zc$
A (3)absorption costing 吸收成本计算 }*Qd]\fy
A (4)account 账户,报表 @C)O[&Sk
A (5)accounting postulate 会计假设 7L)1mB.
A (6)accounting series release 会计公告文件 f@l 6]z{.L
A (7)accounting valuation 会计计价 :0o
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A (8)account sale 承销清单 9fD4xkRS
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 R`=3lY;
A (11)accountant 会计师 d7N;Fa3yL
A (12)accounting 会计 XfA3Ez,}
A (13)agency cost 代理成本 `}o4 &$
A (14)accounting bases 会计基础 `NA[zH,w3
A (15)accounting manual 会计手册 G%)?jg@EA
A (16)accounting period 会计期间 \V@SCA'
A (17)accounting policies 会计方针 }_XW?^/8
A (18)accounting rate of return 会计报酬率 ];Whvdnv
A (19)accounting reference date 会计参照日 PpM
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A (20)accounting reference period 会计参照期间 m1_?xU
A (21)accrual concept 应计概念 o
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A (22)accrual expenses 应计费用 bb;fV
A (23)acid test ration 速动比率(酸性测试比率) KtJE
A (24)acquisition 购置 2{s ND
A (25)acquisition accounting 收购会计 2rHw5Wn]~
A (26)activity based accounting 作业基础成本计算 |Y3!Lix
A (27)adjusting events 调整事项 m^zx&
A (28)administrative expenses 行政管理费 4W8rb'B!Ay
A (29)advice note 发货通知 O%v(~&OSl
A (30)amortization 摊销 I Vy,A7f
A (31)analytical review 分析性检查 6
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A (32)annual equivalent cost 年度等量成本法 LLmgk"
A (33)annual report and accounts 年度报告和报表 Wm:3_C +j
A (34)appraisal cost 检验成本 UwtOlV:G{
A (35)appropriation account 盈余分配账户 @_YEK3l]l
A (36)articles of association 公司章程细则 #1Mk9sxo
A (37)assets 资产 OXDlwbwL
A (38)assets cover 资产保障 7HPLD&WPt
A (39)asset value per share 每股资产价值 etf ft8
A (40)associated company 联营公司
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A (41)attainable standard 可达标准 ~J2-B2S!
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A (42)attributable profit 可归属利润 aM 0kV.O
A (43)audit 审计 U[d/`
A (44)audit report 审计报告 A(_AOoA'
A (45)auditing standards 审计准则 }7hpx!s,
A (46)authorized share capital 额定股本 gT @YG;
A (47)available hours 可用小时 oT
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A (48)avoidable costs 可避免成本 %9M; MK
B (49)back-to-back loan 易币贷款 qt]QO1pAd
B (50)backflush accounting 倒退成本计算 vVyO}Q`
B (51)bad debts 坏帐 B0=:A
B (52)bad debts ratio 坏帐比率 GG"0n{>0
B (53)bank charges 银行手续费 ^FgNg'"[3
B (54)bank overdraft 银行透支 A`(p6 H"s
B (55)bank reconciliation 银行存款调节表 ~m!>e])P?X
B (56)bank statement 银行对账单 fLI@;*hL0
B (57)bankruptcy 破产 S "oUE_>
B (58)basis of apportionment 分摊基础 2`5(XpYe
B (59)batch 批量 $Br^c< y
B (60)batch costing 分批成本计算 s
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B (61)beta factor B(市场)风险因素 &o"Hb=k<
B (62)bill 账单 NOyLZa'
B (63)bill of exchange 汇票 |UnTd$m
B (64)bill of landing 提单 P},S[GaZ
B (65)bill of materials 用料预计单 |L;'In
B (66)bill payable 应付票据 R
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B (67)bill receivable 应收票据 };9dd3X
B (68)bin card 存货记录卡 Oi
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B (69)bonus 红利 R,Zuy(g
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 ]&/jvA=\l,
B (72)breakeven chart 保本图 gbpm::
B (73)breakeven point 保本点 n!Y.?mU6
B (74)breaking-down time 复位时间 %>I!mD"X\
B (75)budget 预算 #a#~YSnG
B (76)budget center 预算中心 v{
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B (77)budget cost allowance 预算成本折让 u;J= g
B (78)budget manual 预算手册 h83ho
B (79)budget period 预算期间 ~$r^Ur!E\
B (80)budgetary control 预算控制 ^e@c
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B (81)budgeted capacity 预算生产能力 'IfM~9'D
B (82)burden 制造费用 ;ok];4`a
B (83)business center 经营中心 K'?ab
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B (84)business entity 营业个体 ccD+o$7LT
B (85)business unit 经营单位 `m2F.
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B (86)buy-out management 管理性购买产权 c09]Cp<
B (87)by-product 副产品 hN\E8"To
C (88)called-up share capital 催缴股本 wT*N{).
C (89)capacity 生产能力 /2'\ya4B
C (90)capacity ratios 生产能力比率 @2$PU{dH
C (91)capital 资本 ac+
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C (92)capital assets pricing model资本资产计价模式 LV8,nTYvE
C (93)capital commitment 承诺资本 o\|dm."f
C (94)capital employed 已运用的资本 nt;A7pI`
C (95)capital expenditure 资本支出
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C (96)capital expenditureauthorization 资本支出核准 s #L1:L
C (97)capital expenditure control 资本支出控制 U^pe/11)H
C (98)capital expenditure proposal资本支出申请
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C (99)capital funding planning 资本基金筹集计划 =1yUH9\,b
C (100)capital gain 资本收益 Gw+z8^|C&}
C (101)capital investment appraisal资本投资评估 DVSYH{U4
C (102)capital maintenance 资本保全
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C (103)capital resource planning 资本资源计划 -^#Ix;%
C (104)capital surplus 资本盈余 $ya#-pi`;
C (105)capital turnover 资本周转率 t9m`K9.\
C (106)card 记录卡 B|extWwu
C (107)cash 现金 )%^ oR5W
C (108)cash account 现金账户 `n^jU92
C (109)cash book 现金账薄 @.0jC=!l
C (110)cash cow 金牛产品 L7D'wf
C (111)cash flow 现金流量 !]kn=7
C (112)cash discounted 现金贴现 42m`7uQ
C (113)cash flow budget 现金流量预算 '
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C (114)cash flow statement 现金流量表 ~]"}s(J;
C (115)cash ledger 现金分类账 uN$X3Ls_
C (116)cash limit 现金限额 H>M%5bj
C (117)CCA 现时成本会计 =,T~F3pK
C (118)center 中心 R1P,0Yf
C (119)changeover time 变更时间 sp_(j!]jX
C (120)chartered entity 特许经济个体 W{-N,?z
C (121)cheque 支票 ir]u FOj
C (122)cheque register 支票登记薄 0.@/I}R[
C (123)coin analysis 零钱分类 G uDus2#+
C (124)classification 分类 -q+Fj;El
C (125)clock card 工时卡 c&0IJ7fZG
C (126)code 代码 J=\Y 4- "
C (127)commitment accounting 承诺确认会计 *f4KmiQ~%
C (128)common cost 共同成本 :=i0$k<E/
C (129)company limited byguarantee 有限担保责任公司 ahV_4;yF
C (130)company limited shares 股份有限公司 vxqMo9T
C (131)competitive position 竞争能力状况 <M$hj6.tn
C (132)concept 概念 q!AS}rV
C (133)conglomerate 跨行业企业 :m37Fpz&b
C (134)consistency concept 一致性概念 {qx"/;3V
C (135)consolidated accounts 合并报表 @'}X&TN<a
C (136)consolidation accounting 合并会计 pg>P]a{
C (137)consortium 财团 CiMy_`H
C (138)contingency plan 应急计划 iOJgZuP
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 S>"dUM
C (141)contra 抵消 {X"X.`p
C (142)contract cost 合同成本 ax3:rl
C (143)contract costing 合同成本计算 '6xn!dK
C (144)contribution 贡献毛益 QPFpGS{d
C (145)contribution centre 贡献中心 ^)fB
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C (146)contribution chart 贡献图 x%(!+
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 MiSFT5$v6
C (148)contribution to salesration 贡献毛益对销售比率 u@gYEx}
C (149)control 控制 nEGku]pCH{
C (150)control account 控制帐户 3)3'-wu
C (151)control limits 控制限度 2XI%
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C (152)controllability concept 可控制概念 )E4COw+
C (153)controllable cost 可控制成本 +pFz&)?
C (154)conversion cost 加工成本 @C!q S7k)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,U7hzBj8k
C (156)corporate appraisal 公司评估 [0~qs|27
C (157)corporate planning 公司计划 st+Kz uK
C (158)corporate social reporting 公司社会报告 xeHu-J!P
C (159)corporation 股份公司 {K|{a
C (160)cost 成本 $K,aLcu
C (161)cost account 成本帐户 :JN3@NsK
C (162)cost accounting 成本会计 ]Ny]Ox<
C (163)cost accounting manual 成本手册 D^TKv;%d
C (164)cost accounts calendar 成本报表的日历时间 &1?Q]ZRp
C (165)cost adjustment 成本调整 v$mA7|(t!
C (166)cost allocation 成本分配 #15q`w
C (167)cost apportionment 成本分摊 'PO1{&M
C (168)cost attribution 成本归属 R-h7c!ko
C (169)cost audit 成本审计 I+<; Dsp
C (170)cost behaviour 成本性态 ##n\9ipD
C (171)cost benefit analysis 成本效益分析 Qy$QOtrv
C (172)cost center 成本中心 Z7f~|}
C (173)cost driver 成本动因