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注会《审计》英语常用词汇 v*vn<nPAQ>
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1.audit 审计 )ib7K1GJ
2.attestation 鉴证 u8^Y,LN
3.credibility 可信赖程度 HIsB
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4.audit of financial statements 财务报表审计 k*OvcYL1A
5.agreed-upon procedures 执行商定程序 0 K/G&c?;=
6.high levels of assurance 高水平保证 [u7 vY@
7.compilation 编制 :b<KX%g
8.reliability 可靠性 KjBOjD'I
9.relevance 相关性 uFC?_q?4\
10.professional skepticism 职业谨慎 "*+\KPCU
11.objectivity 客观性 Q%I#{+OT
12. professional competence 专业胜任能力 ZWFG?8lJ
13.Senior/CPA-in-charge 项目经理 6<<'bi
14.audit engagement letter 业务约定书 TZ:34\u
15.recurring audit 连续审计 A3z/Bz4]:#
16.the client 委托人 bI#<Ee0nJ
17.change CPA 更换注册会计师 ](_{,P
18.the existing CPA 现任注册会计师 {:,_A
19.the successor CPA 后任注册会计师 0hFH^2%UY
20.the preceding CPA前任注册会计师 u0s'6=
21.issue the audit report 出具审计报告 epn#qeX
22.expert 专家 gm(De9u
23.the board of directors 董事会 sRi?]9JIl
24.knowledge of the entity‘ s business 了解被审计单位情况 TNJ<!6
25.assess material misstatement risks评估重大错报风险 '7t|I6$ow
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Z(K
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27.a general knowledge of —— 初步了解―――的情况 sr
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28.a more knowledge of—— 进一步了解的情况 Q
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29.the prior year‘s working papers 以前年度工作底稿 6g}^Q?cpV#
30.minutes of meeting 会议纪要 \QliHm!
31.business risks 经营风险 1B6C<cL:sU
32.appropriateness 适当性 qw|JJ
33.accounting estimate 会计估计 ~:T3|
34.management representations 管理层声明 PEfE'lGj
35.going concern assumption 持续经营假设 R$Zv0a&
36.audit plan 审计计划 <b6s&"%=
37.significant audit areas 重点审计领域 UOw~rK
38.error 错误 Ir!2^:]!
39.fraud舞弊 \{[D|_
40.modified or additional procedures 修改或追加审计程序 #fwzFS \XL
41.misappropriation of assets 侵占资产 &S<?07Z
42.transactions without substance 虚假交易 iD.0J/
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 u\M4`p!g=
45.materialiy 重要性 $4DFgvy$
46.exceed the materiality level 超过重要性水平 HmhUc,EC
47.approach the materiality level 接近重要性水平 T_uNF8Bh
48.an acceptably low level 可接受水平 UHr{
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 l8er$8S}
50.misstatements or omissions 错报或漏报 RV(
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51.aggregate 总计 `E{;85bDH
52.subsequent events 期后事项 ==nYe{2
53.adjust the financial statements 调整财务报表 O|?Z~
54.perform additional audit procedures 实施追加的审计程序 Lwp-2`%
55.audit risk 审计风险 j \!
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56.detection risk 检查风险 {-o7w0d_
57.inappropriate audit opinion 不适当的审计意见 *4-r`k|@>/
58.material misstatement 重大的错报 YfTd
59.tolerable misstatement 可容忍错报 ?68$3;
60.the acceptable level of detection risk 可接受的检查风险 P)Z/JHB
61.assessed level of material misstatement risk 重大错报风险的评估水平 F# jCEq
62.simall business 小规模企业 9cVn>Fb
63.accounting system 会计系统 b;Hm\aK
64.test of control 控制测试 W"W@WG9X0
65.walk-through test 穿行测试 2^cAK t6bC
66.communication 沟通 +]A+!8%Z
67.flow chart 流程图 xR0~S
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68.reperformance of internal control 重新执行 Bh\
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69.audit evidence 审计证据 v;K{|zUdB
70.substantive procedures 实质性程序 tU9rCL:P
71.assertions 认定 01&*`0?
72.esistence 存在 (hpTJsZ
73.occurrence 发生 ''$`
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74.completeness 完整性 D_O 5k|-V
75.rights and obligations 权利和义务 enPzy:C
76.valuation and allocation 计价和分摊 \#uqD\DE
77.cutoff 截止 imo'(j7
78.accuracy 准确性 3js)niT9u
79.classification 分类 eA~J4
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80.inspection 检查 <FXQxM5"
81.supervision of counting 监盘 /Lq;w'|I
82.observation 观察 +`Q
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83.confirmation 函证 p3
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84.computation 计算 \B*k_W/r@
85.analytical procedures 分析程序 NFdJb\
86.vouch 核对 db{NKwpj'
87.trace 追查 c80
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88.audit sampling 审计抽样 on ]\J
89.error 误差 :`{9x%o;
90.expected error 预期误差 5Z^$`$/.v#
91.population 总体 wlm3~B\64
92.sampling risk 抽样风险 WpZy](,
93.non- sampling risk 非抽样风险 Q'FX:[@x-S
94.sampling unit 抽样单位 vN{vJlpY
95.statistical sampling 统计抽样 0|WOReskK
96.tolerable error 可容忍误差 ~| X99?P
97.the risk of under reliance 信赖不足风险 L~^e\^sP
98.the risk of over reliance 信赖过度风险 {%]NpFg#b
99.the risk of incorrect rejection 误拒风险 gg lNpzj
100. the risk of incorrect acceptance 误受风险 fMWXo)rzj
101.working trial balance 试算平衡表 bl(BA}<
102.index and cross-referencing 索引和交叉索引 XS}Zq4H
103.cash receipt 现金收入 ,\|n=T,
104.cash disbursement 现金支出 pKOT Qf
105.bank statement 银行对账单 nG&w0de<>
106.bank reconciliation 银行存款余额调节表 / e~
107.balance sheet date 资产负债表日 >GdLEE'w
108.net realizable value 可变现净值 uf{SxEa
109.storeroom 仓库 5O;/ lX!u
110.sale invoice 销售发票
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111.price list 价目表 UMHuIA:%U
112.positive confirmation request 积极式询证函 Z&~k]R0y
113.negative confirmation request 消极式询证函 "uV0Oj9:
114.purchase requisition 请购单 n r'YWW
115.receiving report 验收报告 iqU.a/~y
116.gross margin 毛利 9`nP(~
117.manufacturing overhead 制造费用 TzD:bKE&
118.material requisition 领料单 [8V(N2
119.inventory-taking 存货盘点 Q1N,^
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120.bond certificate 债券 9*GL@_c
121.stock certificate 股票 :ofE8]
122.audit report 审计报告 Z'*G'/*
123.entity 被审计单位 ^L*VW
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124.addressee of the audit report 审计报告的收件人 &lXx0"-$
125.unqualified opinion 无保留意见 hEdo,gF*
126.qualified opinion 保留意见 B}TInI%H
127.disclaimer of opinion 无法表示意见 @O @|M'
128.adverse opinion 否定意见 4fU5RB7%
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A (1)ABC 作业基础成本计算 t<KEx^gb
A (2)absorbed overhead 已吸收制造费用 MkluK=$
A (3)absorption costing 吸收成本计算 ByB0>G''.
A (4)account 账户,报表 ;X9MA=b
A (5)accounting postulate 会计假设 iTKG,$G
A (6)accounting series release 会计公告文件 .R<s<]
A (7)accounting valuation 会计计价 '|dKg"Yl
A (8)account sale 承销清单 S7\|/h:4
A (9)accountability concept 经营责任概念 B?/12+sR
A (10)accountancy 会计职业 +v `^_
A (11)accountant 会计师 `#IT24!
A (12)accounting 会计 O*+w_fox
A (13)agency cost 代理成本 I'6ed`
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A (14)accounting bases 会计基础 sKE*AGFLd
A (15)accounting manual 会计手册 nKZRq&~^E
A (16)accounting period 会计期间 D@YM}HXuj
A (17)accounting policies 会计方针 RY'\mt"W2
A (18)accounting rate of return 会计报酬率 \fQgiX
A (19)accounting reference date 会计参照日 c'wU O3S
A (20)accounting reference period 会计参照期间 R- ?0k:
A (21)accrual concept 应计概念 a3E*%G
A (22)accrual expenses 应计费用 ZQ-z2s9U
A (23)acid test ration 速动比率(酸性测试比率) +Fy-~Mq
A (24)acquisition 购置 ;M(ehX
A (25)acquisition accounting 收购会计 -*]9Ma<wa
A (26)activity based accounting 作业基础成本计算 j:vD9sdQ
A (27)adjusting events 调整事项 ^5zS2nm
A (28)administrative expenses 行政管理费 JzS^9)&
A (29)advice note 发货通知 QdG?"Bdt2
A (30)amortization 摊销 &caO*R<#J}
A (31)analytical review 分析性检查 N#xM_Mpt
A (32)annual equivalent cost 年度等量成本法 A%sxMA!K,
A (33)annual report and accounts 年度报告和报表 802]M
A (34)appraisal cost 检验成本 *FG4!~<e
A (35)appropriation account 盈余分配账户 ?M1 QJ
A (36)articles of association 公司章程细则 jrMGc=KL
A (37)assets 资产 b}q(YgH<
A (38)assets cover 资产保障 fxf
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A (39)asset value per share 每股资产价值 hzf}_1
A (40)associated company 联营公司 Z!5m'yZO
A (41)attainable standard 可达标准 0UAr}H.:
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A (42)attributable profit 可归属利润 KG./<"c
A (43)audit 审计 0"D?.E"$r
A (44)audit report 审计报告 "~,(Xa3x
A (45)auditing standards 审计准则 \2LA%ZU
A (46)authorized share capital 额定股本 B#/~U`t*
A (47)available hours 可用小时 y^Xxa'y
A (48)avoidable costs 可避免成本 x:D<Mu
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B (49)back-to-back loan 易币贷款 \Jj'60L^
B (50)backflush accounting 倒退成本计算 ^
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B (51)bad debts 坏帐 & /FA>
B (52)bad debts ratio 坏帐比率 !z&seG]@
B (53)bank charges 银行手续费 f~(^|~ZT
B (54)bank overdraft 银行透支 -:1Gr8
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 cB{;Nh6"
B (57)bankruptcy 破产 >!ZyykAs
B (58)basis of apportionment 分摊基础 MrygEC 5
B (59)batch 批量 'kONb
B (60)batch costing 分批成本计算 I7-PF?
B (61)beta factor B(市场)风险因素 0BU:(o&
B (62)bill 账单 qi5>GX^t]b
B (63)bill of exchange 汇票 }v|[h[cZ
B (64)bill of landing 提单 L[9+xK^g
B (65)bill of materials 用料预计单 Sv]"Y/N
B (66)bill payable 应付票据 p`V9+CA
B (67)bill receivable 应收票据 iF2IR{h
B (68)bin card 存货记录卡 &cv/q$W4
B (69)bonus 红利 =GS_ G;Dz
B (70)book-keeping 薄记 '2B0D|r"a
B (71)Boston classification 波士顿分类 q|Tk+JH{5
B (72)breakeven chart 保本图 'bqf?3W
B (73)breakeven point 保本点 r?{LQWP>e
B (74)breaking-down time 复位时间 a*ixs'MJ
B (75)budget 预算 }jy7,+
B (76)budget center 预算中心 }lbx
B (77)budget cost allowance 预算成本折让 !QzMeN;D
B (78)budget manual 预算手册 }t{^*(
B (79)budget period 预算期间 ViC
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B (80)budgetary control 预算控制 ^
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B (81)budgeted capacity 预算生产能力 ,}xC) >
B (82)burden 制造费用 `1}yB
B (83)business center 经营中心 \$++
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B (84)business entity 营业个体 \>CBam8d
B (85)business unit 经营单位 X=7vUb,\gB
B (86)buy-out management 管理性购买产权 Wh&Z *J
B (87)by-product 副产品 HH7gT
C (88)called-up share capital 催缴股本 y"n~ET}e7
C (89)capacity 生产能力 PzG:M7
C (90)capacity ratios 生产能力比率 NomK(%8m$
C (91)capital 资本 6I'VXdeN
C (92)capital assets pricing model资本资产计价模式 mi3q1npb7[
C (93)capital commitment 承诺资本 :=KGQ3V~eK
C (94)capital employed 已运用的资本 t5[JN:an
C (95)capital expenditure 资本支出 u(Q(UuI
C (96)capital expenditureauthorization 资本支出核准 "e?#c<p7
C (97)capital expenditure control 资本支出控制 ]?5@ObG
C (98)capital expenditure proposal资本支出申请 %JU23c*
C (99)capital funding planning 资本基金筹集计划 %x)U
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C (100)capital gain 资本收益 8&AorYw[
C (101)capital investment appraisal资本投资评估 zL=I-f Vq
C (102)capital maintenance 资本保全 Jrrk$0H^~
C (103)capital resource planning 资本资源计划 ' <jp.sZQ
C (104)capital surplus 资本盈余 _25]>D$
C (105)capital turnover 资本周转率 W8/6
C (106)card 记录卡 o?x|y
C (107)cash 现金 cnO4NUDv
C (108)cash account 现金账户 oieLh"$
C (109)cash book 现金账薄 NW
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C (110)cash cow 金牛产品 {;gWn'aq
C (111)cash flow 现金流量 `9)2nkJk'z
C (112)cash discounted 现金贴现 )%W2XvG
C (113)cash flow budget 现金流量预算 /60=N`i
C (114)cash flow statement 现金流量表 {
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C (115)cash ledger 现金分类账 F>nrV
C (116)cash limit 现金限额 3om7LqcRo
C (117)CCA 现时成本会计 zTzG&B-
C (118)center 中心 (3S/"ZE
C (119)changeover time 变更时间 YtKX\q^.
C (120)chartered entity 特许经济个体 Y\F H4}\S
C (121)cheque 支票
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C (122)cheque register 支票登记薄 v2<gkCK^
C (123)coin analysis 零钱分类
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C (124)classification 分类 .=<pU k 3G
C (125)clock card 工时卡 BuO J0$
C (126)code 代码 %}MM+1eu
C (127)commitment accounting 承诺确认会计 N>iCb:_
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C (128)common cost 共同成本 (8/xSOZ[
C (129)company limited byguarantee 有限担保责任公司 LxGh *7K-
C (130)company limited shares 股份有限公司 UeTp,
C (131)competitive position 竞争能力状况 FC.-u"V
C (132)concept 概念 5.;$9
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C (133)conglomerate 跨行业企业 _)\,6| #
C (134)consistency concept 一致性概念 ,)m-nZ5
C (135)consolidated accounts 合并报表 2o}FB\4^i
C (136)consolidation accounting 合并会计 /v<8x?=
C (137)consortium 财团 @AyW9!vV;3
C (138)contingency plan 应急计划 V,,iKr@TG
C (139)contingent liabilities 或有负债 0{uX2h
C (140)continuous operation 连续生产 }z:=b8}
C (141)contra 抵消 AE~}^(G`
C (142)contract cost 合同成本 7guxkN#
C (143)contract costing 合同成本计算 D~);:}}>
C (144)contribution 贡献毛益 N_}Im>;!
C (145)contribution centre 贡献中心 7t/SZm
C (146)contribution chart 贡献图 1@Gv`{v
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 <\NXCUqDpo
C (148)contribution to salesration 贡献毛益对销售比率 1z!Lk*C)
C (149)control 控制 WJ,ON-v
C (150)control account 控制帐户 =i<(h
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C (151)control limits 控制限度 s47"JKf"
C (152)controllability concept 可控制概念 b&&'b)
C (153)controllable cost 可控制成本 oDK\v8w-
C (154)conversion cost 加工成本 I#%-A
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 n\,W:G9AR7
C (156)corporate appraisal 公司评估 ;pYk+r6 Cr
C (157)corporate planning 公司计划 }7^*%$
C (158)corporate social reporting 公司社会报告 +[qy HTcG
C (159)corporation 股份公司 QJ'C?hn
C (160)cost 成本 xJlq2cK
C (161)cost account 成本帐户 $80/ub:R
C (162)cost accounting 成本会计 J>&GP#7}
C (163)cost accounting manual 成本手册 }3e+D
C (164)cost accounts calendar 成本报表的日历时间 R'U(]&e.j
C (165)cost adjustment 成本调整 4,8 =[
C (166)cost allocation 成本分配 |'#NDFI>}
C (167)cost apportionment 成本分摊 ru
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C (168)cost attribution 成本归属 OW^7aw(N6
C (169)cost audit 成本审计 Er`PYE
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C (170)cost behaviour 成本性态 T9yW# .
C (171)cost benefit analysis 成本效益分析 =$J2
C (172)cost center 成本中心 ponvi42u
C (173)cost driver 成本动因