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注会《审计》英语常用词汇 G"bItdb
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1.audit 审计 **V^8'W<
2.attestation 鉴证 F:.rb
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3.credibility 可信赖程度 cn$E?&-
4.audit of financial statements 财务报表审计 1!"0fZh9U
5.agreed-upon procedures 执行商定程序 @,D 3$P8}
6.high levels of assurance 高水平保证 hL#5:~(
7.compilation 编制 m$xL#omD
8.reliability 可靠性 u/e-m/
9.relevance 相关性 7hq*+e
10.professional skepticism 职业谨慎 $srb!&~_>
11.objectivity 客观性 9x/HQ(1
12. professional competence 专业胜任能力 j4L )D
13.Senior/CPA-in-charge 项目经理 12*'rU;*
14.audit engagement letter 业务约定书 CwQgA%)!i
15.recurring audit 连续审计 %D|27gh
16.the client 委托人 dUOvv/,FZT
17.change CPA 更换注册会计师 P SDzs\
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18.the existing CPA 现任注册会计师 KH)(xB=
19.the successor CPA 后任注册会计师 8BC F.y
20.the preceding CPA前任注册会计师 =(ts~^
21.issue the audit report 出具审计报告 V-U,3=C
22.expert 专家 woJO0hHR
23.the board of directors 董事会 s5T$>+
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24.knowledge of the entity‘ s business 了解被审计单位情况 EOu\7;kE9
25.assess material misstatement risks评估重大错报风险 TJ3CXyRq
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 JnCp'`
27.a general knowledge of —— 初步了解―――的情况 $Scb8<
28.a more knowledge of—— 进一步了解的情况 sw{,l"]<
29.the prior year‘s working papers 以前年度工作底稿 AAjsb<P
30.minutes of meeting 会议纪要 B5>h@p-UV
31.business risks 经营风险 zXQo pQ1
32.appropriateness 适当性 60P^aj$V
33.accounting estimate 会计估计 F23/|q{{
34.management representations 管理层声明 @O#4duM4Qz
35.going concern assumption 持续经营假设 sZ #Ck"n
36.audit plan 审计计划 S+>1yvr),
37.significant audit areas 重点审计领域 bE
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38.error 错误 (3`Q`o;
39.fraud舞弊 &o$E1;og
40.modified or additional procedures 修改或追加审计程序 6k"'3AKaR
41.misappropriation of assets 侵占资产 %pmowo~{
42.transactions without substance 虚假交易 Q#8}pBw
43.unusual pressures 异常压力 (.a:jL$
44.the suspected noncompliance 涉嫌存在违法行为 Kl<qp7o0
45.materialiy 重要性 BRF=TL5Z
46.exceed the materiality level 超过重要性水平 >|%m#JG
47.approach the materiality level 接近重要性水平 rMIr&T
48.an acceptably low level 可接受水平 }I;A\K]
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 lj$\2B
50.misstatements or omissions 错报或漏报 B`)o?GcVN
51.aggregate 总计 !={Z]J
52.subsequent events 期后事项 6%Ap/zvCZ>
53.adjust the financial statements 调整财务报表 L6yRN>5aE
54.perform additional audit procedures 实施追加的审计程序 <d~P;R(@
55.audit risk 审计风险 es@_6ol.@
56.detection risk 检查风险 u"r~5
57.inappropriate audit opinion 不适当的审计意见 kxt@t#
58.material misstatement 重大的错报 az@{O4
59.tolerable misstatement 可容忍错报 E+Z//)1Z
60.the acceptable level of detection risk 可接受的检查风险 k`Nc<nN
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ;}{xpJ/
62.simall business 小规模企业 rH7|r\] r
63.accounting system 会计系统 {s!DRc]ln
64.test of control 控制测试
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65.walk-through test 穿行测试 ,<*n>W4|
66.communication 沟通 @ROMH
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67.flow chart 流程图 Q':x i;?Kt
68.reperformance of internal control 重新执行 (yWU9q)5
69.audit evidence 审计证据 M7{w7}B0@
70.substantive procedures 实质性程序 P]:r'^Yn
71.assertions 认定
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72.esistence 存在 Iih~W&
73.occurrence 发生 ,<n >g;
74.completeness 完整性 r=6-kC!T9
75.rights and obligations 权利和义务 h}fz`ti U
76.valuation and allocation 计价和分摊 ^Ts|/+}'i
77.cutoff 截止 V.5gxr3QqW
78.accuracy 准确性 !a?$
79.classification 分类 }yZ9pTB.?E
80.inspection 检查 ^
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81.supervision of counting 监盘 H%NIdgo}
82.observation 观察 r#
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83.confirmation 函证 S05+G}[$
84.computation 计算 rtf\{u9 }g
85.analytical procedures 分析程序 :&ir5xHS
86.vouch 核对 V8ka*VJ(B
87.trace 追查 ;n_ |t/=
88.audit sampling 审计抽样 WGFp<R
89.error 误差 R{GOlxKs C
90.expected error 预期误差 q15t7-Z6
91.population 总体 (&R/ns~
92.sampling risk 抽样风险 J'9hzag
93.non- sampling risk 非抽样风险 5BnO-[3
94.sampling unit 抽样单位 i-[ic!RnKj
95.statistical sampling 统计抽样 -L@4da[]i
96.tolerable error 可容忍误差 %Cbqi.iuQ
97.the risk of under reliance 信赖不足风险 =#]^H c
98.the risk of over reliance 信赖过度风险 n{JBC%^g
99.the risk of incorrect rejection 误拒风险 IiTV*azVh
100. the risk of incorrect acceptance 误受风险 (hej
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101.working trial balance 试算平衡表 C o v,#j j
102.index and cross-referencing 索引和交叉索引 8enlF\I8g
103.cash receipt 现金收入 f tW-
104.cash disbursement 现金支出 8o43J;mA
105.bank statement 银行对账单 \U $'3M
106.bank reconciliation 银行存款余额调节表 ;Z|X` <6g
107.balance sheet date 资产负债表日 Yl%1e|WV
108.net realizable value 可变现净值 @NlE2s6a
109.storeroom 仓库 ]V*s-och'
110.sale invoice 销售发票 U_ n1QU
111.price list 价目表 8A/"ia
112.positive confirmation request 积极式询证函 !gA<9h
113.negative confirmation request 消极式询证函 $5kb3x<W
114.purchase requisition 请购单 "L^]a$&
115.receiving report 验收报告 3T^f#UT
116.gross margin 毛利 xtWQ.
117.manufacturing overhead 制造费用 1y@d`k`t:
118.material requisition 领料单 P34UD:
119.inventory-taking 存货盘点 5v6 x
120.bond certificate 债券 L+,p#w
121.stock certificate 股票 +{U0PI82
122.audit report 审计报告 <$bM*5sHF>
123.entity 被审计单位 Xkcy~e
124.addressee of the audit report 审计报告的收件人 xl [3*K
125.unqualified opinion 无保留意见 Hhx"47:
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 wdg,dk9e$
128.adverse opinion 否定意见 ^R- -&{I
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A (1)ABC 作业基础成本计算 ~+w'b7T,=
A (2)absorbed overhead 已吸收制造费用 ?O3E.!Q|
A (3)absorption costing 吸收成本计算 EH{m~x[Ei
A (4)account 账户,报表 BSt^QH-'
A (5)accounting postulate 会计假设 ^o&3 +s}M
A (6)accounting series release 会计公告文件 CT5\8C
A (7)accounting valuation 会计计价 Er/h:=
A (8)account sale 承销清单 rTTde^^_
A (9)accountability concept 经营责任概念 | a001_Wv
A (10)accountancy 会计职业 ;f,
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A (11)accountant 会计师 (;DnL|"'8
A (12)accounting 会计 Qj;wklq
A (13)agency cost 代理成本 Fy:CG6@X
A (14)accounting bases 会计基础 -]yM<dP
A (15)accounting manual 会计手册 t;005]'Mp
A (16)accounting period 会计期间 $yxwB/ O(
A (17)accounting policies 会计方针 BUcPMF%\y:
A (18)accounting rate of return 会计报酬率 v2=Iqo
A (19)accounting reference date 会计参照日 =rSJ6'2("
A (20)accounting reference period 会计参照期间 N{oi }i6
A (21)accrual concept 应计概念 u5D@,wSNz
A (22)accrual expenses 应计费用 dH:z_$Mg
A (23)acid test ration 速动比率(酸性测试比率) ptJ58U$Bb
A (24)acquisition 购置 S -$ L2N
A (25)acquisition accounting 收购会计 o/0cd
A (26)activity based accounting 作业基础成本计算 r7B.@+QK
A (27)adjusting events 调整事项 wEd+Ds]$
A (28)administrative expenses 行政管理费 c;siMWw;
A (29)advice note 发货通知 @bs
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A (30)amortization 摊销 t~vOm
A (31)analytical review 分析性检查 +/xmxh$ $
A (32)annual equivalent cost 年度等量成本法 5cahbx1"
A (33)annual report and accounts 年度报告和报表 "^M/iv(
A (34)appraisal cost 检验成本 ]q!,onJ
A (35)appropriation account 盈余分配账户 xvo""R/g8
A (36)articles of association 公司章程细则 oDz%K?29%
A (37)assets 资产 O^|:q
A (38)assets cover 资产保障 {qxFRi#\k
A (39)asset value per share 每股资产价值 ',Y`XP"Q
A (40)associated company 联营公司 ^a+W!
A (41)attainable standard 可达标准 NTq#'O) f
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A (42)attributable profit 可归属利润 K]c|v
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A (43)audit 审计 3=YK" 5J
A (44)audit report 审计报告 ?\Fo|_
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A (45)auditing standards 审计准则 n^}M*#
A (46)authorized share capital 额定股本 Ot,_=PP
A (47)available hours 可用小时 5e
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A (48)avoidable costs 可避免成本 T}fH
B (49)back-to-back loan 易币贷款 jnF-kia
B (50)backflush accounting 倒退成本计算 m@(8-_
B (51)bad debts 坏帐 $MW-c*5a
B (52)bad debts ratio 坏帐比率 Buxn!s
B (53)bank charges 银行手续费 w4:|Z@ I
B (54)bank overdraft 银行透支 wY$'KmNW
B (55)bank reconciliation 银行存款调节表 S
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B (56)bank statement 银行对账单 <HYK9{Q
B (57)bankruptcy 破产 3K)12x$.K
B (58)basis of apportionment 分摊基础 D1xIRyc/
B (59)batch 批量 :vsBobiJ
B (60)batch costing 分批成本计算 1#nR$
B (61)beta factor B(市场)风险因素 *\gS 2[S
B (62)bill 账单 k[_)5@2
B (63)bill of exchange 汇票 [Eq7!_3
B (64)bill of landing 提单 FE'|wf
B (65)bill of materials 用料预计单 |4
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B (66)bill payable 应付票据 _ ^ JhncL
B (67)bill receivable 应收票据 9^yf'9S1
B (68)bin card 存货记录卡 <H; z4
B (69)bonus 红利
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B (70)book-keeping 薄记 *U<l$gajq
B (71)Boston classification 波士顿分类 ,Z3 (`ftC
B (72)breakeven chart 保本图 dSdP]50M
B (73)breakeven point 保本点 v@xbur\L
B (74)breaking-down time 复位时间 _1>Xk_
B (75)budget 预算 G`;YB
B (76)budget center 预算中心 Wi;wu*
B (77)budget cost allowance 预算成本折让 Fa"/p_1
B (78)budget manual 预算手册 )Z/
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B (79)budget period 预算期间 &XvSAw+D@
B (80)budgetary control 预算控制 S*aMUV&
B (81)budgeted capacity 预算生产能力 N~=,RPjq
B (82)burden 制造费用 N<d0C
B (83)business center 经营中心 1\t# *N
B (84)business entity 营业个体 Y5dt/8Jo
B (85)business unit 经营单位 $Gy
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B (86)buy-out management 管理性购买产权 ?'xwr)v
B (87)by-product 副产品 yuef84~
C (88)called-up share capital 催缴股本 {fd/:B 7T
C (89)capacity 生产能力 P0mY/bBU
C (90)capacity ratios 生产能力比率 J2_~iC&;s
C (91)capital 资本 "r+ v^
C (92)capital assets pricing model资本资产计价模式 ]3 KMFV}
C (93)capital commitment 承诺资本 LMGo8%2I
C (94)capital employed 已运用的资本 +VSq [P
C (95)capital expenditure 资本支出 V/t/uNm
C (96)capital expenditureauthorization 资本支出核准 tyI!y~-z
C (97)capital expenditure control 资本支出控制 -22]|$f
C (98)capital expenditure proposal资本支出申请 {s{b
nU
C (99)capital funding planning 资本基金筹集计划 ^CBc~um2
C (100)capital gain 资本收益 Tr6J+hS
C (101)capital investment appraisal资本投资评估 e=H,|)P
C (102)capital maintenance 资本保全 /%9Ge AAs
C (103)capital resource planning 资本资源计划 1H-d<G0)
C (104)capital surplus 资本盈余 H^d2|E[D
C (105)capital turnover 资本周转率 |_h$}~;
C (106)card 记录卡 @$*LU:[
C (107)cash 现金 bb4 `s0
C (108)cash account 现金账户 n5NwiSE
C (109)cash book 现金账薄 #/,Wgs AC
C (110)cash cow 金牛产品 Yk^clCB{A(
C (111)cash flow 现金流量 QjIn0MJ)Xm
C (112)cash discounted 现金贴现 o5(~nQ
C (113)cash flow budget 现金流量预算 W5SCm(QS5
C (114)cash flow statement 现金流量表 *+UgrsRk
C (115)cash ledger 现金分类账 ~+)sL1lx
C (116)cash limit 现金限额 `;c{E%qeq
C (117)CCA 现时成本会计 ):L ; P)
C (118)center 中心 .7K<9K +P
C (119)changeover time 变更时间 6OPYq*|
C (120)chartered entity 特许经济个体 VpO+52&
C (121)cheque 支票 2uEvu
C (122)cheque register 支票登记薄 v<AFcY
C (123)coin analysis 零钱分类 ~u.((GM
C (124)classification 分类 svWQk9d
C (125)clock card 工时卡 Chs#}=gzi
C (126)code 代码 \i.Yhl:O
C (127)commitment accounting 承诺确认会计 ?= RC?K
C (128)common cost 共同成本 'V`Hp$r
C (129)company limited byguarantee 有限担保责任公司 RG8Ek"D@
C (130)company limited shares 股份有限公司 FhFP M)[
C (131)competitive position 竞争能力状况 s[n*fV']A
C (132)concept 概念 wfMtWXd;KB
C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 8q/3}AnI
C (135)consolidated accounts 合并报表 \:5M0
C (136)consolidation accounting 合并会计 v?L`aj1ox
C (137)consortium 财团 \s@7pM=(
C (138)contingency plan 应急计划 ls ,;ozU
C (139)contingent liabilities 或有负债 z#u<]] 5
C (140)continuous operation 连续生产 q(s&2|
C (141)contra 抵消 )Kbz gmLr
C (142)contract cost 合同成本 Oh'C[
C (143)contract costing 合同成本计算 RQ*oTsq
C (144)contribution 贡献毛益 Ls2g#+
C (145)contribution centre 贡献中心 $v\o14
v
C (146)contribution chart 贡献图 5<77o|
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 JBMJR
C (148)contribution to salesration 贡献毛益对销售比率 }{S pV
C (149)control 控制 2JR$
C (150)control account 控制帐户 LSlY
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C (151)control limits 控制限度 ;56mkP
C (152)controllability concept 可控制概念 M@a=|N~
C (153)controllable cost 可控制成本 lBZhg~{
C (154)conversion cost 加工成本 E5. @=U,c
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f2]O5rXp
C (156)corporate appraisal 公司评估 =C4!h'hz
C (157)corporate planning 公司计划 P/Zp3O H
C (158)corporate social reporting 公司社会报告 py%_XL=w,
C (159)corporation 股份公司 N6<G`k,
C (160)cost 成本 *V[6ta'
C (161)cost account 成本帐户 ~&%&Z
C (162)cost accounting 成本会计 Z~Vups#+f
C (163)cost accounting manual 成本手册 m[$pj~<\
C (164)cost accounts calendar 成本报表的日历时间 j1i<.,0g
C (165)cost adjustment 成本调整 %<rV~9:
C (166)cost allocation 成本分配 "yG*Kh7ur
C (167)cost apportionment 成本分摊 eZvG
C (168)cost attribution 成本归属 *Hed^[sO
C (169)cost audit 成本审计 \Pt_5.bTs[
C (170)cost behaviour 成本性态 bKac?y~S_
C (171)cost benefit analysis 成本效益分析
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C (172)cost center 成本中心 |S.;']t+
C (173)cost driver 成本动因