$DtUTh3)
Xr'b{&
注会《审计》英语常用词汇 A)Rh
Bi
0\s&;@xKk
4tx6h<L#s
1.audit 审计 K
V
2.attestation 鉴证 'KT(;Vof
3.credibility 可信赖程度 "Nz@jv?
4.audit of financial statements 财务报表审计 Bu+?N%CBi
5.agreed-upon procedures 执行商定程序 ;*ULrX4[
6.high levels of assurance 高水平保证 ^4'!B
+}F
7.compilation 编制 TJ_6:;4,|_
8.reliability 可靠性 p=zTY7L
9.relevance 相关性 WK@<#
10.professional skepticism 职业谨慎 ^]~!:Ej0
11.objectivity 客观性 ET 0(/Zz
12. professional competence 专业胜任能力 Li$2 Gpc/
13.Senior/CPA-in-charge 项目经理 5hDy62PRr
14.audit engagement letter 业务约定书
U0srwt97S
15.recurring audit 连续审计 m~fDDQs
16.the client 委托人 '5~l{3Lw
17.change CPA 更换注册会计师 hE$3l+
18.the existing CPA 现任注册会计师 x25zk4-
19.the successor CPA 后任注册会计师 @A(jo 32
20.the preceding CPA前任注册会计师 P=\Hi.]%
21.issue the audit report 出具审计报告 ?r5a*
22.expert 专家 5zkj;?s
23.the board of directors 董事会 xU}J6 Tv
24.knowledge of the entity‘ s business 了解被审计单位情况 bNiJ"k<pN
25.assess material misstatement risks评估重大错报风险 IN;9p w
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KrHKM 3<
27.a general knowledge of —— 初步了解―――的情况 KaHe(
28.a more knowledge of—— 进一步了解的情况 @Y>PtA&w*
29.the prior year‘s working papers 以前年度工作底稿 <*-8E(a
30.minutes of meeting 会议纪要 mV)t
31.business risks 经营风险 v&3
"(fp
32.appropriateness 适当性 t)g%9 k^
33.accounting estimate 会计估计 %+;l|Z{Uf
34.management representations 管理层声明 \pTv;(
35.going concern assumption 持续经营假设 dK,=9DQy5
36.audit plan 审计计划 |"9vq<`
37.significant audit areas 重点审计领域 &0 "*.:J9
38.error 错误 RrYNtc
39.fraud舞弊 m_BpY9c]5
40.modified or additional procedures 修改或追加审计程序 HDKY7Yr
41.misappropriation of assets 侵占资产 rc~)%M<[2
42.transactions without substance 虚假交易 -S&9"=v
43.unusual pressures 异常压力 QnS#"hc\a
44.the suspected noncompliance 涉嫌存在违法行为 o@]n<ZYo
45.materialiy 重要性 {?EmO+![}
46.exceed the materiality level 超过重要性水平 /C5py-I
47.approach the materiality level 接近重要性水平 _`0DO4IU
48.an acceptably low level 可接受水平 UQ7La 7"
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Y9vVi]4
50.misstatements or omissions 错报或漏报 s
{V&vRr
51.aggregate 总计 e7\gd\
52.subsequent events 期后事项 P4c3kO0
53.adjust the financial statements 调整财务报表 D/%v/mpj$
54.perform additional audit procedures 实施追加的审计程序 s*Z
yr%R
55.audit risk 审计风险 ~ b66
;
56.detection risk 检查风险 (njTS+?
57.inappropriate audit opinion 不适当的审计意见 ua &uR7
58.material misstatement 重大的错报 5 wN)N~JE
59.tolerable misstatement 可容忍错报 burSb:JF
60.the acceptable level of detection risk 可接受的检查风险 mqUDve(
61.assessed level of material misstatement risk 重大错报风险的评估水平 e^\#DDm
62.simall business 小规模企业 ,#
.12Q!
63.accounting system 会计系统 zb02\xvf
64.test of control 控制测试 Gl45HyY_
65.walk-through test 穿行测试 QtWe,+WWV
66.communication 沟通 $=^}J6
67.flow chart 流程图 .h4Z\R`
68.reperformance of internal control 重新执行 E?|NYu#I6
69.audit evidence 审计证据 ="%887e
70.substantive procedures 实质性程序 "{H{-`Ni
71.assertions 认定 )=x4+)9
72.esistence 存在 R\#5;W^
73.occurrence 发生 Gv
}
74.completeness 完整性 sCQV-%9
75.rights and obligations 权利和义务 W_Y56@7e
76.valuation and allocation 计价和分摊 nmE
H/a
77.cutoff 截止 kApD D[ N
78.accuracy 准确性 v$(Z}Hg
79.classification 分类 /d Ua
80.inspection 检查 >TawJ"q-6R
81.supervision of counting 监盘 {.o4U0+
82.observation 观察 In!^+j
83.confirmation 函证 48G^$ T{
84.computation 计算 &G\C[L
85.analytical procedures 分析程序 @ptrF
pSL
86.vouch 核对 +u\w4byl
87.trace 追查 w-v8P`V
88.audit sampling 审计抽样 5xNOIOpDB
89.error 误差 YZnFU( j
90.expected error 预期误差 DZb0'+jQ
91.population 总体 m6xbO
92.sampling risk 抽样风险 }XpZgd$
93.non- sampling risk 非抽样风险 ;G"!y<F
94.sampling unit 抽样单位 mRGr+m
95.statistical sampling 统计抽样 HL>l.IG?
96.tolerable error 可容忍误差 een62-`
97.the risk of under reliance 信赖不足风险 8. +f@wv
98.the risk of over reliance 信赖过度风险 Tkp"mT
v?<
99.the risk of incorrect rejection 误拒风险 C$LRX7Z`o
100. the risk of incorrect acceptance 误受风险 wnLpf
101.working trial balance 试算平衡表 dBN:
102.index and cross-referencing 索引和交叉索引 BrzTOkeyG
103.cash receipt 现金收入 r(wtuD23q
104.cash disbursement 现金支出 YWV)C?5x&
105.bank statement 银行对账单 ?G]yU
106.bank reconciliation 银行存款余额调节表 EKsOj&ZiJ
107.balance sheet date 资产负债表日 ^r7KEeVD
108.net realizable value 可变现净值 Tgi7RAY
109.storeroom 仓库 %.\+j,G7
110.sale invoice 销售发票 =>A}eR1Y
111.price list 价目表 _@y9=e
112.positive confirmation request 积极式询证函 p_apVm\t_
113.negative confirmation request 消极式询证函 Nr]guC? rE
114.purchase requisition 请购单 ATmyoN2@>
115.receiving report 验收报告 j-FMWEp
116.gross margin 毛利 $,I@c"m{
117.manufacturing overhead 制造费用 ,MHF
118.material requisition 领料单 0X
yPG
119.inventory-taking 存货盘点 \lDh"
120.bond certificate 债券
[W<j
121.stock certificate 股票 Jk{v(W#
122.audit report 审计报告 i-dosY`81
123.entity 被审计单位 5,|{|/
124.addressee of the audit report 审计报告的收件人 NPa4I7`A
125.unqualified opinion 无保留意见 7nW <kA
126.qualified opinion 保留意见 v6=X]Ji{YA
127.disclaimer of opinion 无法表示意见 Lc-WfzT
128.adverse opinion 否定意见 nU#K=e
=W
37M,Os1(
A (1)ABC 作业基础成本计算 X
"HVK+
A (2)absorbed overhead 已吸收制造费用 0YoV`D,U
A (3)absorption costing 吸收成本计算 j[t2Bp
A (4)account 账户,报表 @|'9nPern
A (5)accounting postulate 会计假设 PBiA/dG[;
A (6)accounting series release 会计公告文件 n 4H'FZ
A (7)accounting valuation 会计计价 -G=.3
bux
A (8)account sale 承销清单 g(Oor6Pp
A (9)accountability concept 经营责任概念 b 1."mT!p
A (10)accountancy 会计职业 a^O>i#i
A (11)accountant 会计师 8e`HXU(A
A (12)accounting 会计 p2+K-/}ApP
A (13)agency cost 代理成本 1h)K3
cC
A (14)accounting bases 会计基础 nKTi"2dm
A (15)accounting manual 会计手册 "Z dI~
A (16)accounting period 会计期间 1$m{)Io2(
A (17)accounting policies 会计方针 Rdj^k^V+a1
A (18)accounting rate of return 会计报酬率 sULsU t#
A (19)accounting reference date 会计参照日 a,fcR
<
A (20)accounting reference period 会计参照期间 F2)KAIl
A (21)accrual concept 应计概念 8N<mV^|}
A (22)accrual expenses 应计费用 ,hT**(W
A (23)acid test ration 速动比率(酸性测试比率) AOTtAV_e
A (24)acquisition 购置 : 'jVA
A (25)acquisition accounting 收购会计 'I r
A (26)activity based accounting 作业基础成本计算
9p4SxMMO
A (27)adjusting events 调整事项 4 .(5m\s!
A (28)administrative expenses 行政管理费 ,bB}
lU)
A (29)advice note 发货通知 YnCuF
0>
A (30)amortization 摊销
"tA.`*
A (31)analytical review 分析性检查 6G_{N.{(
A (32)annual equivalent cost 年度等量成本法 <v\x<ul
6
A (33)annual report and accounts 年度报告和报表 vEt+^3=
A (34)appraisal cost 检验成本 dLR[<@E
A (35)appropriation account 盈余分配账户 n#
FkgXP$
A (36)articles of association 公司章程细则 ;L%\[H>G
A (37)assets 资产 '3E25BsL
A (38)assets cover 资产保障 D>-Pv-f/
A (39)asset value per share 每股资产价值 8CvNcO;H0
A (40)associated company 联营公司 t0^)Q$
A (41)attainable standard 可达标准 QlH[_Pi
?]TtUoY=)F
A (42)attributable profit 可归属利润 'BVI ^H4
A (43)audit 审计 0 r;tI"
A (44)audit report 审计报告 (8/ &
A (45)auditing standards 审计准则 7Q&S [])
A (46)authorized share capital 额定股本 'loko#6
A (47)available hours 可用小时 WO^]bR
A (48)avoidable costs 可避免成本 O8LIKD_I[
B (49)back-to-back loan 易币贷款 eX0[C0#
B (50)backflush accounting 倒退成本计算 0]GenT"
B (51)bad debts 坏帐 [Qqs
s8a
B (52)bad debts ratio 坏帐比率 IhK%.B{dZ
B (53)bank charges 银行手续费 98UI]? 4
B (54)bank overdraft 银行透支 8>X] wA6q
B (55)bank reconciliation 银行存款调节表 H8Z|gq1r
B (56)bank statement 银行对账单 7--E$!9O,
B (57)bankruptcy 破产 v,iq,p)&
B (58)basis of apportionment 分摊基础 EKmn@S-&P
B (59)batch 批量 K>-01AGHL
B (60)batch costing 分批成本计算 e8z?) 4T
B (61)beta factor B(市场)风险因素 v<| iN#
B (62)bill 账单 *I k/Vu%;
B (63)bill of exchange 汇票 H*",'`|-
B (64)bill of landing 提单 W!* P
B (65)bill of materials 用料预计单 ~O3VX75f
B (66)bill payable 应付票据 5/HkhTyj
B (67)bill receivable 应收票据 ]BmnE#n&
B (68)bin card 存货记录卡 DMKtTt[}
B (69)bonus 红利 >;fn,9w
B (70)book-keeping 薄记 Hi
g.` P
B (71)Boston classification 波士顿分类 R~RE21kAc
B (72)breakeven chart 保本图 58o&Dv6?
B (73)breakeven point 保本点 D\pX@Sx,v[
B (74)breaking-down time 复位时间 Z07n>|WF-
B (75)budget 预算 :y_]JL;w
B (76)budget center 预算中心 Lu4>C 2{
B (77)budget cost allowance 预算成本折让 bPuO~#iN~
B (78)budget manual 预算手册 M L7 vP
B (79)budget period 预算期间 )6px5Vwz
B (80)budgetary control 预算控制 ~/2OK!M
B (81)budgeted capacity 预算生产能力 0J;Qpi!u2v
B (82)burden 制造费用 GB)< 5I
B (83)business center 经营中心 V&lx0Dy
B (84)business entity 营业个体 U8
<C4
B (85)business unit 经营单位 Z55C4F5v
B (86)buy-out management 管理性购买产权 1_M}Dc+J
B (87)by-product 副产品 <s'0<e!./t
C (88)called-up share capital 催缴股本 GX*9R>
C (89)capacity 生产能力 pLMaXX~4_
C (90)capacity ratios 生产能力比率 YuoIhT
C (91)capital 资本 7{NH;U
t
C (92)capital assets pricing model资本资产计价模式 RE08\gNIt
C (93)capital commitment 承诺资本 "2PT]!
C (94)capital employed 已运用的资本 Cli:;yi&n
C (95)capital expenditure 资本支出 9{IDw
C (96)capital expenditureauthorization 资本支出核准 KNOVb=#f_
C (97)capital expenditure control 资本支出控制 #jPn7
C (98)capital expenditure proposal资本支出申请 BUyKiMW 49
C (99)capital funding planning 资本基金筹集计划 bE3mOml
C (100)capital gain 资本收益 ^RYq !l$
C (101)capital investment appraisal资本投资评估 EWOa2^%}Z\
C (102)capital maintenance 资本保全 Xu|2@?l9
C (103)capital resource planning 资本资源计划 {~XnmBs
C (104)capital surplus 资本盈余 F]s:`4
C (105)capital turnover 资本周转率 x]t$Zb/Uxa
C (106)card 记录卡 B_XX)y %V
C (107)cash 现金 uhB
V)Qg
C (108)cash account 现金账户 A-YW!BT4
C (109)cash book 现金账薄 :Vw{ lB
C (110)cash cow 金牛产品 F#.ph?W
C (111)cash flow 现金流量 8uA!Vrp3
C (112)cash discounted 现金贴现 #WAX&<m
C (113)cash flow budget 现金流量预算 g~76c.u-
C (114)cash flow statement 现金流量表 z8xBq%97us
C (115)cash ledger 现金分类账 1had8K-
C (116)cash limit 现金限额 s3VD6xi7
C (117)CCA 现时成本会计 @\W-=YKLg
C (118)center 中心 D/hq~- g
C (119)changeover time 变更时间 `Io
#440;
C (120)chartered entity 特许经济个体 d;{k,rP6
C (121)cheque 支票 Bi>]s%zp
C (122)cheque register 支票登记薄 V~do6[(
C (123)coin analysis 零钱分类 f85~[3
J
C (124)classification 分类 ^$[
iLX
C (125)clock card 工时卡 }^^c/w_
C (126)code 代码 ?F*I2rt#
C (127)commitment accounting 承诺确认会计 )c532
y
C (128)common cost 共同成本 Ei=rBi
C (129)company limited byguarantee 有限担保责任公司 "akAGa!V+
C (130)company limited shares 股份有限公司 d$Y_vX<
C (131)competitive position 竞争能力状况 kU.@HJ[@j
C (132)concept 概念 PX` xr1o
C (133)conglomerate 跨行业企业 dXsD%sG@
C (134)consistency concept 一致性概念 L$y~\1-
C (135)consolidated accounts 合并报表 _/Ay$l;F
C (136)consolidation accounting 合并会计 0
?O_]SD
C (137)consortium 财团 MZ~N}y
C (138)contingency plan 应急计划 YGRb|P-
C (139)contingent liabilities 或有负债 g1(5QWb
C (140)continuous operation 连续生产 >P//]nn
C (141)contra 抵消 ?TI]0)
C (142)contract cost 合同成本 `7[!bCl
C (143)contract costing 合同成本计算 0|8cSE<
i
C (144)contribution 贡献毛益 <qEBF`XP =
C (145)contribution centre 贡献中心 9~jS_Y)"
C (146)contribution chart 贡献图 / vu]ch
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 W>:MK-_J
C (148)contribution to salesration 贡献毛益对销售比率 DfVJ~,x~
C (149)control 控制 Mc$rsqDz
C (150)control account 控制帐户 5".bM8o
C (151)control limits 控制限度 2<:dA >1
C (152)controllability concept 可控制概念 c;zk
{dP
C (153)controllable cost 可控制成本 w\{#nrhYU
C (154)conversion cost 加工成本 XL'\$f
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 -Kcjnl92i
C (156)corporate appraisal 公司评估 {L [
C (157)corporate planning 公司计划 !!w(`kmn1
C (158)corporate social reporting 公司社会报告 F/3L^k]
C (159)corporation 股份公司 S(CVkCP
C (160)cost 成本 $`lm]} {&
C (161)cost account 成本帐户 2A9crL$
C (162)cost accounting 成本会计 # s7e/GdKb
C (163)cost accounting manual 成本手册 %~,Fe7#p
C (164)cost accounts calendar 成本报表的日历时间 mIqm/5
C (165)cost adjustment 成本调整 };<?W){!H
C (166)cost allocation 成本分配 oXN(S:ZF
C (167)cost apportionment 成本分摊 N">#fYix
C (168)cost attribution 成本归属 8si{|*;hL
C (169)cost audit 成本审计 #M5d,%?+#[
C (170)cost behaviour 成本性态 kk4+>mk
C (171)cost benefit analysis 成本效益分析 :"H?phk
C (172)cost center 成本中心 k8%@PC$
C (173)cost driver 成本动因