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注会《审计》英语常用词汇 ~nG(5:A5g/
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1.audit 审计 _;UE9S%
2.attestation 鉴证 '4|-9M3f
3.credibility 可信赖程度 X .5aMm
4.audit of financial statements 财务报表审计 C@L$~iG
5.agreed-upon procedures 执行商定程序 t`,`6@d
6.high levels of assurance 高水平保证 Ko&>C_N
7.compilation 编制 twlk-2yT!
8.reliability 可靠性
s8rE$
9.relevance 相关性 8@2OJ =`[
10.professional skepticism 职业谨慎 T2!6(,
s9
11.objectivity 客观性 TG+VEL |T
12. professional competence 专业胜任能力 ~?Fp
U
13.Senior/CPA-in-charge 项目经理 h_T7% #0
14.audit engagement letter 业务约定书 8W#heW\-]
15.recurring audit 连续审计 @qnD=mE
16.the client 委托人 `R=HKtr?
17.change CPA 更换注册会计师 3YFU*f,
18.the existing CPA 现任注册会计师 yRfSJbzaf\
19.the successor CPA 后任注册会计师 IuRmEL_Q_
20.the preceding CPA前任注册会计师 M #=]
k
21.issue the audit report 出具审计报告 ?Vdia:
22.expert 专家 8peDI7[|
23.the board of directors 董事会 7El[ >
24.knowledge of the entity‘ s business 了解被审计单位情况 /(BMG/Tb
25.assess material misstatement risks评估重大错报风险 8_6Q~
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 MvWaB
27.a general knowledge of —— 初步了解―――的情况 ykX/9y+-s
28.a more knowledge of—— 进一步了解的情况 hij
gF@
29.the prior year‘s working papers 以前年度工作底稿 v>-VlQ
30.minutes of meeting 会议纪要 4
5MLt5^|
31.business risks 经营风险 4W)B'+ZK8
32.appropriateness 适当性 T<w5vqFDu
33.accounting estimate 会计估计 OI0;BBZ
34.management representations 管理层声明 }woo%N P
35.going concern assumption 持续经营假设 j"|=C$Kn/
36.audit plan 审计计划 f'aVV!
37.significant audit areas 重点审计领域 KFvQ
38.error 错误 - qy6Un+
39.fraud舞弊 a8i]]1Blz
40.modified or additional procedures 修改或追加审计程序 u(wGl_
41.misappropriation of assets 侵占资产 0Emr<n
42.transactions without substance 虚假交易 Qe}`~a9P
43.unusual pressures 异常压力 (v}>tb*#`
44.the suspected noncompliance 涉嫌存在违法行为 r.>].~}4
45.materialiy 重要性 '=G|Sq^aO
46.exceed the materiality level 超过重要性水平 7qg{v9|,
47.approach the materiality level 接近重要性水平 ( 2n>A D_
48.an acceptably low level 可接受水平 ^*S)t.
"
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /`6ZAom9
50.misstatements or omissions 错报或漏报 :SGF45>B@
51.aggregate 总计 0VGPEKRh
52.subsequent events 期后事项 :xh?eN&
53.adjust the financial statements 调整财务报表 (jFGa2{
54.perform additional audit procedures 实施追加的审计程序 ghX|3lI\q
55.audit risk 审计风险 X(\fN[;
56.detection risk 检查风险 F;l$.9? .s
57.inappropriate audit opinion 不适当的审计意见 k25WucQ
58.material misstatement 重大的错报 =|%Cu&
59.tolerable misstatement 可容忍错报 x-AZ%)N9
60.the acceptable level of detection risk 可接受的检查风险 ]zQo>W$
61.assessed level of material misstatement risk 重大错报风险的评估水平 u
a~CEs
62.simall business 小规模企业 n ;$5Cq!v=
63.accounting system 会计系统 *WIj4G.d
64.test of control 控制测试 'C
~y5j
65.walk-through test 穿行测试 I*IhwJFl/
66.communication 沟通 2cq I[t@0
67.flow chart 流程图 l*kPOyB
68.reperformance of internal control 重新执行 V {pj~D.E
69.audit evidence 审计证据 DiEluA&w9
70.substantive procedures 实质性程序 i 4%xfN
71.assertions 认定 ni6{pK4Wqm
72.esistence 存在 %9M~f*
73.occurrence 发生 bV8!"{
74.completeness 完整性 k7>|q"0C
75.rights and obligations 权利和义务 a e*Mf7
76.valuation and allocation 计价和分摊 g|<]B$yN#
77.cutoff 截止 Ircp``g
78.accuracy 准确性 YE= q:Bv
79.classification 分类 yI ld75S`
80.inspection 检查 (A?H1
9
81.supervision of counting 监盘 h|h>u
^@
82.observation 观察 5fm?Lxr&?
83.confirmation 函证 F^5?\
84.computation 计算 $P(v{W)
85.analytical procedures 分析程序 u)V#S:9]
86.vouch 核对 &%s8L\?
87.trace 追查 8g:;)u4$P
88.audit sampling 审计抽样 {iv<w8CU)
89.error 误差 \L(*]:EP
90.expected error 预期误差 VsN pHQG]
91.population 总体 *+\SyO
92.sampling risk 抽样风险 @*qz(h]\
93.non- sampling risk 非抽样风险 't_[dSO
94.sampling unit 抽样单位 +> WM[o^I
95.statistical sampling 统计抽样 E/09hD Q
96.tolerable error 可容忍误差 )@L'wW
97.the risk of under reliance 信赖不足风险 <IC~GqXv
98.the risk of over reliance 信赖过度风险 3q'&j,,^
99.the risk of incorrect rejection 误拒风险 >j'ZPwj^
100. the risk of incorrect acceptance 误受风险 ooV3gj4
101.working trial balance 试算平衡表 qOUqs'7/]
102.index and cross-referencing 索引和交叉索引 baP^<w^
103.cash receipt 现金收入 CWNx4)ZGw
104.cash disbursement 现金支出 W3;#fa:[L
105.bank statement 银行对账单 KM!k$;my
106.bank reconciliation 银行存款余额调节表 2con[!U
107.balance sheet date 资产负债表日 qqu.EE
108.net realizable value 可变现净值 `8I&7c
109.storeroom 仓库 TP"1\O
110.sale invoice 销售发票 :sP!p`dl
111.price list 价目表 HS.^y
x
112.positive confirmation request 积极式询证函 a9T@$:
113.negative confirmation request 消极式询证函 Wa1,
p
114.purchase requisition 请购单 )DeA}e?F
115.receiving report 验收报告 }Y*VAnY6;
116.gross margin 毛利 Z-U-N
117.manufacturing overhead 制造费用 K"0PTWt
118.material requisition 领料单 <]T` 3W9
119.inventory-taking 存货盘点 PIWux{
120.bond certificate 债券 |<
Gl91
121.stock certificate 股票 T<L^N+<,{N
122.audit report 审计报告 ylB7* >[
123.entity 被审计单位 DF
g,Xa#
124.addressee of the audit report 审计报告的收件人 ~{D[
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125.unqualified opinion 无保留意见 !Yw3 d
126.qualified opinion 保留意见 S_T1y
127.disclaimer of opinion 无法表示意见 n f.wCtf].
128.adverse opinion 否定意见 v9D22,K-
3 HIz9F(
A (1)ABC 作业基础成本计算 ~j#]tElb
A (2)absorbed overhead 已吸收制造费用 T`9
u!#mT=
A (3)absorption costing 吸收成本计算 ^m/oDB-
A (4)account 账户,报表 u@.>Z{h
A (5)accounting postulate 会计假设 k~/>b~.c
A (6)accounting series release 会计公告文件 -YjA+XP
A (7)accounting valuation 会计计价 U
TSL
A (8)account sale 承销清单 yY&3p1AxW]
A (9)accountability concept 经营责任概念 K3' niGT
A (10)accountancy 会计职业 d)[;e()
A (11)accountant 会计师 H> '>3]G
A (12)accounting 会计 S<L.c
A (13)agency cost 代理成本 fsEzpUY:{W
A (14)accounting bases 会计基础 `$~RxzZ g
A (15)accounting manual 会计手册 U|5nNiJM
A (16)accounting period 会计期间 *5wu
A (17)accounting policies 会计方针 uU> wg*m
A (18)accounting rate of return 会计报酬率 u1~9{"P*
A (19)accounting reference date 会计参照日 g
>'p>}t
A (20)accounting reference period 会计参照期间 s
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A (21)accrual concept 应计概念 v"MX>^/<
A (22)accrual expenses 应计费用 .iQT5c
A (23)acid test ration 速动比率(酸性测试比率) {\z({Wlb]
A (24)acquisition 购置 3GmeD/6
A (25)acquisition accounting 收购会计 Y'u7 IX}
A (26)activity based accounting 作业基础成本计算 }HG#s4
A (27)adjusting events 调整事项 b:(-
A (28)administrative expenses 行政管理费 C'!;J
A (29)advice note 发货通知 2TES>}
A (30)amortization 摊销 F*Z=<]<+
A (31)analytical review 分析性检查 ?6k}ii!c
A (32)annual equivalent cost 年度等量成本法 ZZj~GQL(S
A (33)annual report and accounts 年度报告和报表 ?hR7<02
A (34)appraisal cost 检验成本 .,i(2^
A (35)appropriation account 盈余分配账户 4_D@ST%
A (36)articles of association 公司章程细则 ooj~&fu
A (37)assets 资产 8LI-gp\ 2
A (38)assets cover 资产保障 T?p`)
A (39)asset value per share 每股资产价值 CAU0)=M
A (40)associated company 联营公司 `' 153M]
A (41)attainable standard 可达标准 +'G
0 {;b
Ox#Q2W@Uy
A (42)attributable profit 可归属利润 lg}HGG
A (43)audit 审计
#-"VS-.<
A (44)audit report 审计报告 Nk;iiz+_p
A (45)auditing standards 审计准则 ;oNhE
B:F
A (46)authorized share capital 额定股本 v6GsoQmA
A (47)available hours 可用小时 <N(oDa U
A (48)avoidable costs 可避免成本 {3Y )rY!z
B (49)back-to-back loan 易币贷款 +"ueq
B (50)backflush accounting 倒退成本计算 &5%dhc4&!&
B (51)bad debts 坏帐 ow/57P
B (52)bad debts ratio 坏帐比率 \@~UDP]7
B (53)bank charges 银行手续费 kL90&nP
B (54)bank overdraft 银行透支 L!'k !k
B (55)bank reconciliation 银行存款调节表 /U$8TT8+-
B (56)bank statement 银行对账单 a1.|X i'/z
B (57)bankruptcy 破产 `T2 <<<
B (58)basis of apportionment 分摊基础 tQ~W EC
B (59)batch 批量 >qo~d?+
B (60)batch costing 分批成本计算 Kv{8iAB#c
B (61)beta factor B(市场)风险因素 -/D|]qqHm
B (62)bill 账单 M0c9pE
B (63)bill of exchange 汇票 aV
e/
gE
B (64)bill of landing 提单 A
K/z6XGy
B (65)bill of materials 用料预计单 8yWoPm<A
B (66)bill payable 应付票据 dp5f7>]:(
B (67)bill receivable 应收票据 FZH\Q~IUV
B (68)bin card 存货记录卡 .5Q:Xp
B (69)bonus 红利 '(#g1H3
B (70)book-keeping 薄记 aj~bt-cE
B (71)Boston classification 波士顿分类 l+y}4k=/
B (72)breakeven chart 保本图 1#
t6`N]?V
B (73)breakeven point 保本点 O!W
d5Y
B (74)breaking-down time 复位时间 X8<2L2:
B (75)budget 预算 x3e]d$
B (76)budget center 预算中心 =C
f(B<u
B (77)budget cost allowance 预算成本折让 me\cLFw
B (78)budget manual 预算手册 &kQ!KA28
B (79)budget period 预算期间 Ze!92g
B (80)budgetary control 预算控制 BwJuYH7QJ$
B (81)budgeted capacity 预算生产能力 }Uf<ZXW
B (82)burden 制造费用 (D{Ys'{q
B (83)business center 经营中心 AaN"7.Z/
B (84)business entity 营业个体 S^cH}-+
B (85)business unit 经营单位 ^+R:MBK
B (86)buy-out management 管理性购买产权 `BnP[jF
B (87)by-product 副产品 \NX Q
C (88)called-up share capital 催缴股本 z8Q"%@
C (89)capacity 生产能力 |*,jU;NI
C (90)capacity ratios 生产能力比率 >!9h6BoGV
C (91)capital 资本 kDB iBNdB
C (92)capital assets pricing model资本资产计价模式 l[/q%Ca'>
C (93)capital commitment 承诺资本 {6x PdUhw
C (94)capital employed 已运用的资本 ~H[%vdR
C (95)capital expenditure 资本支出 "L3Xd][
C (96)capital expenditureauthorization 资本支出核准 5]7&IDA]]9
C (97)capital expenditure control 资本支出控制 WA
LGIW
C (98)capital expenditure proposal资本支出申请 +
#]|)VZ
C (99)capital funding planning 资本基金筹集计划 T 4|jz<iK]
C (100)capital gain 资本收益 (Q-I8Y8l8
C (101)capital investment appraisal资本投资评估 X^< >6|)
C (102)capital maintenance 资本保全 wH!#aB>kP
C (103)capital resource planning 资本资源计划 135vZ:S
C (104)capital surplus 资本盈余 >Wh3MG6
C (105)capital turnover 资本周转率 [BBpQN.^q6
C (106)card 记录卡 <]8^J}8T{D
C (107)cash 现金 b
Dg9P^<n
C (108)cash account 现金账户 >$F:*
lO
C (109)cash book 现金账薄 M^H90GN)X
C (110)cash cow 金牛产品 V2yveNz\7
C (111)cash flow 现金流量 ;o$;Z4:.D
C (112)cash discounted 现金贴现 St>`p-
C (113)cash flow budget 现金流量预算 DMkhbo&+
C (114)cash flow statement 现金流量表 Qg0vG]
C (115)cash ledger 现金分类账 [F|+(}
C (116)cash limit 现金限额 *`KrVu 6s
C (117)CCA 现时成本会计 Q[s2}Z!N;
C (118)center 中心 *=vlqpG
C (119)changeover time 变更时间 m{&w{3pQk
C (120)chartered entity 特许经济个体 `Lz1{#F2G
C (121)cheque 支票 *?8RXer
C (122)cheque register 支票登记薄 Q#WE|,a
C (123)coin analysis 零钱分类 3
Lje<KzL
C (124)classification 分类 M\yHUS6N
C (125)clock card 工时卡 <pOl[5v]
C (126)code 代码 <lOaor
c
C (127)commitment accounting 承诺确认会计 id?_>9@P
C (128)common cost 共同成本 pN$;!
C (129)company limited byguarantee 有限担保责任公司 ~tNY"{OV#
C (130)company limited shares 股份有限公司 \n@V-b
C (131)competitive position 竞争能力状况 +{6`F1MO
C (132)concept 概念 b~W)S/wF$P
C (133)conglomerate 跨行业企业 /Dw@d,&[
C (134)consistency concept 一致性概念 @\~tHJ?hQd
C (135)consolidated accounts 合并报表 S\|^ULrH
C (136)consolidation accounting 合并会计 C|6{fd4?
C (137)consortium 财团 pGGV\zD^
C (138)contingency plan 应急计划 k_Tswf3
C (139)contingent liabilities 或有负债 b5Q8pWZg,
C (140)continuous operation 连续生产 dYyW]nZ&
C (141)contra 抵消 &r:m&?!|VQ
C (142)contract cost 合同成本 Qcgu`]7}
C (143)contract costing 合同成本计算 bm}+}CJ@#0
C (144)contribution 贡献毛益 XOxB
(0@
C (145)contribution centre 贡献中心 m;h<"]<
C (146)contribution chart 贡献图 G{A)H_o*
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 01nsdZ-
C (148)contribution to salesration 贡献毛益对销售比率 qG^_c;l6a
C (149)control 控制 hwDXm9
C (150)control account 控制帐户 ;\s~%~\
C (151)control limits 控制限度 {{E jMBg{
C (152)controllability concept 可控制概念 W^(Iw%ek
C (153)controllable cost 可控制成本 ?48AY6
C (154)conversion cost 加工成本 0IFlEe[>#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 vpa fru4
C (156)corporate appraisal 公司评估 u0BMyH
C (157)corporate planning 公司计划 .\)k+ R
C (158)corporate social reporting 公司社会报告 OT+ Ee
C (159)corporation 股份公司 SKJW%(|3
C (160)cost 成本 Tc,$TCF
C (161)cost account 成本帐户 &gWiu9WbS
C (162)cost accounting 成本会计 B<+pg
C (163)cost accounting manual 成本手册 k<, u0
C (164)cost accounts calendar 成本报表的日历时间 2C{/`N
C (165)cost adjustment 成本调整 bx7\QU+
C (166)cost allocation 成本分配 }Eb]9c\
C (167)cost apportionment 成本分摊 V{FE [v_
C (168)cost attribution 成本归属 3d
@ef|
C (169)cost audit 成本审计 u0'i!@795
C (170)cost behaviour 成本性态 mo*'"/
C (171)cost benefit analysis 成本效益分析 fPrb%
C (172)cost center 成本中心 ?k::tNv0
C (173)cost driver 成本动因