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注会《审计》英语常用词汇 cs+3&T:,*
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1.audit 审计 Y_JQPup
2.attestation 鉴证 e7RgA1
3.credibility 可信赖程度 c1yRy|
4.audit of financial statements 财务报表审计 3f[Yk#"
5.agreed-upon procedures 执行商定程序 o.{W_k/n
6.high levels of assurance 高水平保证 <.6rl
7.compilation 编制 b6N[t _,
8.reliability 可靠性 y7,I10:D
9.relevance 相关性 zt(lV
10.professional skepticism 职业谨慎 /;*_[g5*i
11.objectivity 客观性 kFn/dQ4|
12. professional competence 专业胜任能力 I=y7$+7%
13.Senior/CPA-in-charge 项目经理 KewW8H~tb
14.audit engagement letter 业务约定书 [7Lr"
15.recurring audit 连续审计 [eX
]x
16.the client 委托人 m\6/:~qWW
17.change CPA 更换注册会计师 IfK~~XYG
18.the existing CPA 现任注册会计师 Jka>Er
19.the successor CPA 后任注册会计师 &lQ%;)'
20.the preceding CPA前任注册会计师 X Q#K1Z
21.issue the audit report 出具审计报告 ^65I,
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22.expert 专家 \MP~}t}c
23.the board of directors 董事会 0MW W(
;
24.knowledge of the entity‘ s business 了解被审计单位情况 >'*%wf[{
25.assess material misstatement risks评估重大错报风险 PI9,*rOy
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 K^u,B3
27.a general knowledge of —— 初步了解―――的情况 q+?<cjVg
28.a more knowledge of—— 进一步了解的情况 ytZ o0pad
29.the prior year‘s working papers 以前年度工作底稿 8xPt1Sotq[
30.minutes of meeting 会议纪要 u m9yO'[C
31.business risks 经营风险 @J[@Pu O
32.appropriateness 适当性 ?jmP]MM
33.accounting estimate 会计估计 0q}i5%m7
34.management representations 管理层声明 xXe3E&
35.going concern assumption 持续经营假设 V8^la'_j
36.audit plan 审计计划 Q|'
f3\
37.significant audit areas 重点审计领域 2q~.,vpP
38.error 错误 %{u@{uG0'3
39.fraud舞弊 )1s5vNVa
40.modified or additional procedures 修改或追加审计程序 'f5
8Jwql
41.misappropriation of assets 侵占资产 !HY
^QK
42.transactions without substance 虚假交易 +fP.Ewi
43.unusual pressures 异常压力 ;TAj;Tf]H
44.the suspected noncompliance 涉嫌存在违法行为 'ygKP6M
45.materialiy 重要性 >y3FU1w5d
46.exceed the materiality level 超过重要性水平 jIol`WX
47.approach the materiality level 接近重要性水平 R#T-o,m
48.an acceptably low level 可接受水平 p='j/=
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 n'~==2
50.misstatements or omissions 错报或漏报 |Y7SP]/`gB
51.aggregate 总计 nK>CPqB^(
52.subsequent events 期后事项 d?zSwLsl
53.adjust the financial statements 调整财务报表 Gv-VDRS
54.perform additional audit procedures 实施追加的审计程序 0<,{poMM
55.audit risk 审计风险 EXDDUqZ5\
56.detection risk 检查风险 ;wn9
21r
57.inappropriate audit opinion 不适当的审计意见 .shi?aWm
58.material misstatement 重大的错报 {9@D zP
59.tolerable misstatement 可容忍错报 [:8\F#KW
60.the acceptable level of detection risk 可接受的检查风险 @<\oM]jX
61.assessed level of material misstatement risk 重大错报风险的评估水平 Pb5yz-?
62.simall business 小规模企业 }Fe6L;^;
63.accounting system 会计系统 l_g$6\&|
64.test of control 控制测试 U
=Ps#
65.walk-through test 穿行测试 ]
ZV[}7I.
66.communication 沟通 CMj =4e
67.flow chart 流程图 Fs/CW\
68.reperformance of internal control 重新执行 fap`;AuwK
69.audit evidence 审计证据 R"B{IWQi
70.substantive procedures 实质性程序 R(1:I@<?E
71.assertions 认定 zp}7p~#k^
72.esistence 存在 (i~UH04r>s
73.occurrence 发生 V*vQNPey
74.completeness 完整性 \5ls
<=S.
75.rights and obligations 权利和义务 )+_Vx}O:}
76.valuation and allocation 计价和分摊 1j?P$%p
77.cutoff 截止 H*=cw<
78.accuracy 准确性 Od!)MQ*,
79.classification 分类 Rl?1|$%
80.inspection 检查 y=Y k$:-y
81.supervision of counting 监盘 .?Eb{W)^br
82.observation 观察 L!}!k N:?
83.confirmation 函证 _2fW/U54_
84.computation 计算 qc8Ge\3s
85.analytical procedures 分析程序 Y{}
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86.vouch 核对 (TZK~+]@sb
87.trace 追查 @%4
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88.audit sampling 审计抽样 v;,W ^#`
89.error 误差 <.h7xZ
90.expected error 预期误差 NI?
O
91.population 总体 MBWoPK
92.sampling risk 抽样风险 kckRHb
eU
93.non- sampling risk 非抽样风险 Kb; *"@LX
94.sampling unit 抽样单位 5CI{&E
95.statistical sampling 统计抽样 0D5Z#iW>1
96.tolerable error 可容忍误差 ]IuZ T
97.the risk of under reliance 信赖不足风险 f"Sp.'@
98.the risk of over reliance 信赖过度风险 j.=:S;
99.the risk of incorrect rejection 误拒风险 *AH`ob}
100. the risk of incorrect acceptance 误受风险 cv'8_3
101.working trial balance 试算平衡表 [ V.67_~
102.index and cross-referencing 索引和交叉索引 Phn^0 iF
103.cash receipt 现金收入 6z\!lOVjb
104.cash disbursement 现金支出 i}m'
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105.bank statement 银行对账单 .j4y0dh33
106.bank reconciliation 银行存款余额调节表 UC`h o%OBF
107.balance sheet date 资产负债表日 <*5S7)]BP
108.net realizable value 可变现净值
2E*=EjGV
109.storeroom 仓库 ex>7f%\
110.sale invoice 销售发票 g QBS#NY
111.price list 价目表 ]it.
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112.positive confirmation request 积极式询证函 b|i4me@
113.negative confirmation request 消极式询证函 A/y|pg5
114.purchase requisition 请购单 $ }/tlA&e
115.receiving report 验收报告 c.>f,vtcn
116.gross margin 毛利 Ii0\
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117.manufacturing overhead 制造费用 7
$*E0
118.material requisition 领料单 Snkb^Kt
119.inventory-taking 存货盘点 vHi%UaD-y
120.bond certificate 债券 ^Mq/Cf_T
121.stock certificate 股票 6wp1jN
122.audit report 审计报告 GCl
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123.entity 被审计单位 "Q@m7j)(
124.addressee of the audit report 审计报告的收件人 u!X~!h-6~
125.unqualified opinion 无保留意见 J!Z6$VERy
126.qualified opinion 保留意见 <X*oW ".
127.disclaimer of opinion 无法表示意见 T@1;Nbz]
128.adverse opinion 否定意见 6 IvAs-%W
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A (1)ABC 作业基础成本计算 %bw+>:Tr
A (2)absorbed overhead 已吸收制造费用 uH\EV`@'
A (3)absorption costing 吸收成本计算 Bz'.7"
":0
A (4)account 账户,报表 c/$].VG0
A (5)accounting postulate 会计假设 <zXG}JuL@T
A (6)accounting series release 会计公告文件 ! $JX3mP
A (7)accounting valuation 会计计价 uO4
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A (8)account sale 承销清单 2TGND-(j
A (9)accountability concept 经营责任概念 @|A!?}
A (10)accountancy 会计职业 L}
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A (11)accountant 会计师 zY/O
h9`=v
A (12)accounting 会计 #M!u';bZ
A (13)agency cost 代理成本 4q.;\n
A (14)accounting bases 会计基础 ^_#wo"
A (15)accounting manual 会计手册 b36{vcs~
A (16)accounting period 会计期间 _i>_S n1"
A (17)accounting policies 会计方针 dNR/|
A (18)accounting rate of return 会计报酬率 |&K;*g|a
A (19)accounting reference date 会计参照日 B
W*8
A (20)accounting reference period 会计参照期间 +pYgh8w@
A (21)accrual concept 应计概念 g;
Ugr8
A (22)accrual expenses 应计费用 QPm[4Fd{G
A (23)acid test ration 速动比率(酸性测试比率) I'xc$f_+
A (24)acquisition 购置 .6MG#N
A (25)acquisition accounting 收购会计 tQ@7cjq8bA
A (26)activity based accounting 作业基础成本计算 ?
=lb@
U
A (27)adjusting events 调整事项 gw)z*3]~s
A (28)administrative expenses 行政管理费 c&PsT4Wh
A (29)advice note 发货通知 :?~)P!/xl5
A (30)amortization 摊销 kk5&lak2V
A (31)analytical review 分析性检查 3>n&u,Xe
A (32)annual equivalent cost 年度等量成本法 Tu-lc)
A (33)annual report and accounts 年度报告和报表 zWo
A (34)appraisal cost 检验成本 IhzY7U)}T
A (35)appropriation account 盈余分配账户 C9+rrc@4
A (36)articles of association 公司章程细则 zuNm!$
A (37)assets 资产 >V8!OaY5n
A (38)assets cover 资产保障 A$p&<#
A (39)asset value per share 每股资产价值 }Bv1fbD4U
A (40)associated company 联营公司 rhLhFN{h
A (41)attainable standard 可达标准 0WzoI2Q
f\5w@nX
A (42)attributable profit 可归属利润 n
^9?(a4u
A (43)audit 审计 1tTP;C
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A (44)audit report 审计报告 Ch{6=k bK
A (45)auditing standards 审计准则 0Y!"3bw|
A (46)authorized share capital 额定股本 R:n|1]*f3X
A (47)available hours 可用小时 yW?-Z[
A (48)avoidable costs 可避免成本 4U\>TFO
B (49)back-to-back loan 易币贷款 %UdE2 D'bC
B (50)backflush accounting 倒退成本计算 X8v)yDtw
B (51)bad debts 坏帐 (}F@0WYT^O
B (52)bad debts ratio 坏帐比率 z~f;}`0
B (53)bank charges 银行手续费 I]n X6=j5
B (54)bank overdraft 银行透支 l`~$cK!
B (55)bank reconciliation 银行存款调节表 gK~Z Ch
B (56)bank statement 银行对账单 kYCm5g3u
B (57)bankruptcy 破产 %@%rdrZ
B (58)basis of apportionment 分摊基础 )'jGf;du
B (59)batch 批量 cFie;k
B (60)batch costing 分批成本计算 ,eTdQI;
B (61)beta factor B(市场)风险因素 T$mT;k
B (62)bill 账单 \4qF3
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B (63)bill of exchange 汇票 Zz (qc5o,F
B (64)bill of landing 提单 <VU-ja*(J
B (65)bill of materials 用料预计单 q=e;P;u
B (66)bill payable 应付票据 K?M~x&Q
B (67)bill receivable 应收票据 XR8`,qH>
B (68)bin card 存货记录卡 -J!n 7
B (69)bonus 红利 >"UXY)
B (70)book-keeping 薄记 DEu0Z
B (71)Boston classification 波士顿分类 ?r
=`Kl
B (72)breakeven chart 保本图 \_u{ EB'b
B (73)breakeven point 保本点 }^H(EHE
B (74)breaking-down time 复位时间 tYMr
B (75)budget 预算 E9k%:&]vd
B (76)budget center 预算中心 dH0>lV
B (77)budget cost allowance 预算成本折让 e+#Oj
B (78)budget manual 预算手册 &:C[
n q
B (79)budget period 预算期间 T-n>+G{
B (80)budgetary control 预算控制 7#"y mE
B (81)budgeted capacity 预算生产能力 _s-X5xU
B (82)burden 制造费用 m; =S]3P*
B (83)business center 经营中心 9'Z{uHi%
B (84)business entity 营业个体 wqm{f~nj=
B (85)business unit 经营单位 ph)=:*A6&
B (86)buy-out management 管理性购买产权 kLs{B
B (87)by-product 副产品 `r&Ui%fk;0
C (88)called-up share capital 催缴股本 5Th\wTh04
C (89)capacity 生产能力 G~_eBy
C (90)capacity ratios 生产能力比率 {|%^'lS
C (91)capital 资本 zI"&g]TV5
C (92)capital assets pricing model资本资产计价模式 O>f*D+A-
C (93)capital commitment 承诺资本 AvIheR
C (94)capital employed 已运用的资本 r#j3O}(n
C (95)capital expenditure 资本支出 )y!gApNs"
C (96)capital expenditureauthorization 资本支出核准 ,F!-17_vt
C (97)capital expenditure control 资本支出控制 )2Q0NbDn
C (98)capital expenditure proposal资本支出申请 MS2/<LD3d
C (99)capital funding planning 资本基金筹集计划 6V9r[,n
C (100)capital gain 资本收益 FME,W&_d
C (101)capital investment appraisal资本投资评估 {?w*n_T.
C (102)capital maintenance 资本保全 uFuH/(}K[
C (103)capital resource planning 资本资源计划 "AqLR
C (104)capital surplus 资本盈余 j^Qk\(^#IV
C (105)capital turnover 资本周转率 <b4}
B
C (106)card 记录卡 C<QpUJ`k
C (107)cash 现金 +yr~UP_
}
C (108)cash account 现金账户 "a _S7K
C (109)cash book 现金账薄 dhg($m
C (110)cash cow 金牛产品 we}5'bS>
C (111)cash flow 现金流量 ^755LW
C (112)cash discounted 现金贴现 $rjm MSxi
C (113)cash flow budget 现金流量预算 9l[C&0w#\
C (114)cash flow statement 现金流量表 \'w.<)(GI
C (115)cash ledger 现金分类账 &a >UVs?=
C (116)cash limit 现金限额 7
mA3&<&q
C (117)CCA 现时成本会计 \(?d2$0m
C (118)center 中心 SRHD"r^@
C (119)changeover time 变更时间 A[Ce3m
C (120)chartered entity 特许经济个体 4
q % Gc
C (121)cheque 支票 HWL? doM
C (122)cheque register 支票登记薄 55y}t%5
C (123)coin analysis 零钱分类 otdv;xI9
C (124)classification 分类 Q^Vch(`&P
C (125)clock card 工时卡 Efd@\m:~>
C (126)code 代码 t=fAG,k5
C (127)commitment accounting 承诺确认会计 !t)uRJ
C (128)common cost 共同成本 g p9;I*!
C (129)company limited byguarantee 有限担保责任公司 E9.1~
)
C (130)company limited shares 股份有限公司 PJKxh%J
C (131)competitive position 竞争能力状况 Uu`}| &@i
C (132)concept 概念 ;8]Hw a1!
C (133)conglomerate 跨行业企业 )DW".c
C (134)consistency concept 一致性概念 ][\ uH|
C (135)consolidated accounts 合并报表 |c$*Fa"A
C (136)consolidation accounting 合并会计 bL:+(/:
C (137)consortium 财团 K(NP%:
C (138)contingency plan 应急计划 |jWA >S
C (139)contingent liabilities 或有负债 =xH>,-8}
C (140)continuous operation 连续生产 -&y&b-
C (141)contra 抵消 H!y-o'Z
C (142)contract cost 合同成本 %
5!Y#$:{o
C (143)contract costing 合同成本计算 2{ hG",JL
C (144)contribution 贡献毛益 lP(<4mdP
C (145)contribution centre 贡献中心 g1UQ6Oa
C (146)contribution chart 贡献图 ;$r!eFY;
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Ko0T[TNkh
C (148)contribution to salesration 贡献毛益对销售比率 cnDBT3$~Z
C (149)control 控制 .p~.S&)
C (150)control account 控制帐户 p2GN93,u@P
C (151)control limits 控制限度 Yk7^?W
C (152)controllability concept 可控制概念 4%>tk 8 [
C (153)controllable cost 可控制成本 >u`Ci>tY
C (154)conversion cost 加工成本 p:!FB8
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4
$)}d
C (156)corporate appraisal 公司评估 T< <N U"n
C (157)corporate planning 公司计划 MLmk=&d
C (158)corporate social reporting 公司社会报告 H[/^&1P
C (159)corporation 股份公司 9\r5&#<(I
C (160)cost 成本 ?`SBGN;
C (161)cost account 成本帐户 ]V"B`ip[2
C (162)cost accounting 成本会计 \7(OFT\u:
C (163)cost accounting manual 成本手册 w (,x{Bg\
C (164)cost accounts calendar 成本报表的日历时间 pAtxEaXh
C (165)cost adjustment 成本调整 51>OwEf<R
C (166)cost allocation 成本分配 Pv$O=N6-
C (167)cost apportionment 成本分摊 (>om.FM
C (168)cost attribution 成本归属 %(1y
C (169)cost audit 成本审计 {RH)&k&%
C (170)cost behaviour 成本性态 PiX(Ase
C (171)cost benefit analysis 成本效益分析 I]~UOl
C (172)cost center 成本中心 P9# }aw+
C (173)cost driver 成本动因