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注会《审计》英语常用词汇 U] LDi8
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1.audit 审计 HuevDy4
2.attestation 鉴证 $v0,)AL i
3.credibility 可信赖程度 9ddrtJ]
4.audit of financial statements 财务报表审计 p%Z:SZZ
5.agreed-upon procedures 执行商定程序 sey,J5?
6.high levels of assurance 高水平保证 |?!i},Ki;
7.compilation 编制 KNVu[P)rv
8.reliability 可靠性 sK}AS;:
9.relevance 相关性 m{/7)2.
10.professional skepticism 职业谨慎 ^jL '*&l
11.objectivity 客观性 w'
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12. professional competence 专业胜任能力 6cH8Jr _
13.Senior/CPA-in-charge 项目经理 <3;p>4gN
14.audit engagement letter 业务约定书 uZ+bo&
15.recurring audit 连续审计 PF%-fbh!~
16.the client 委托人 EgjJywNhd2
17.change CPA 更换注册会计师
jxog8E
18.the existing CPA 现任注册会计师 1MN!
19.the successor CPA 后任注册会计师 Cr.YSWg)4
20.the preceding CPA前任注册会计师 (\AN0_
21.issue the audit report 出具审计报告 b,xZY1 a
22.expert 专家 jeC=s~
23.the board of directors 董事会 2cMCZuO
24.knowledge of the entity‘ s business 了解被审计单位情况 n4K!Wv&u
25.assess material misstatement risks评估重大错报风险 ?KC(WaGJQ
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U$OZkHA[
27.a general knowledge of —— 初步了解―――的情况 (> al-vZ6A
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 Gw*Tz"
30.minutes of meeting 会议纪要 WXQ@kQD
31.business risks 经营风险 Un6R)MVT
32.appropriateness 适当性 Su#0F0
33.accounting estimate 会计估计 WK{`_c
U^
34.management representations 管理层声明 XNz+a|cF
35.going concern assumption 持续经营假设 I|@+O#
36.audit plan 审计计划 b($hp%+yJ
37.significant audit areas 重点审计领域 Lljn\5!r<
38.error 错误 ] ,|,/~
39.fraud舞弊 :`bC3Mr
40.modified or additional procedures 修改或追加审计程序 >US*7m }
41.misappropriation of assets 侵占资产 #HUn~r
42.transactions without substance 虚假交易 xcB\Y:
43.unusual pressures 异常压力 DR#" 3
44.the suspected noncompliance 涉嫌存在违法行为 hG1:E:}
45.materialiy 重要性 TKDG+`TyZ
46.exceed the materiality level 超过重要性水平 `Q@7,z=f
47.approach the materiality level 接近重要性水平 S6~y!J6Ok4
48.an acceptably low level 可接受水平 %8'8XDq^8
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 dOhSqx56
50.misstatements or omissions 错报或漏报 m^A2
8X7
51.aggregate 总计 /$~1e7W
52.subsequent events 期后事项 2dn^K3
53.adjust the financial statements 调整财务报表 SDnl^a
54.perform additional audit procedures 实施追加的审计程序 pjeNBSu6
55.audit risk 审计风险 z0 "DbZ;d
56.detection risk 检查风险 :j\7</uu
57.inappropriate audit opinion 不适当的审计意见 -Jd|H*wWo
58.material misstatement 重大的错报 n
Bu!2c
59.tolerable misstatement 可容忍错报 KOcB#UHJ
60.the acceptable level of detection risk 可接受的检查风险 \""^'pP@
61.assessed level of material misstatement risk 重大错报风险的评估水平 Rh="<'d
62.simall business 小规模企业 k&Pt\- 9on
63.accounting system 会计系统 LmrdVSs
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64.test of control 控制测试 o@
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65.walk-through test 穿行测试 8`4M4"lj
66.communication 沟通 pBsb>wvej
67.flow chart 流程图 z:
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68.reperformance of internal control 重新执行 v:O{"s
69.audit evidence 审计证据 Xoj"
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70.substantive procedures 实质性程序 v">?`8V
71.assertions 认定 L}Z.FqJ
72.esistence 存在 WgNA%.|,
73.occurrence 发生 "HOZ2_(o
74.completeness 完整性 MB]E[&Q!
75.rights and obligations 权利和义务 o_:v?Y>0
76.valuation and allocation 计价和分摊 i
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77.cutoff 截止 }Fe~XO`
78.accuracy 准确性 *^?tr?e%I<
79.classification 分类 T.bFB+'E|
80.inspection 检查 :5YIoC
81.supervision of counting 监盘 QoD_`d
82.observation 观察 u0C:q`;z
83.confirmation 函证 IwyA4Ak Ru
84.computation 计算 ]*0zir/
85.analytical procedures 分析程序 N?\X2J1
86.vouch 核对 bt}8ymcG
87.trace 追查 }\a#e^-xQ+
88.audit sampling 审计抽样 g"-j/ c
89.error 误差 Wf~^,]9N
90.expected error 预期误差 ~ k*]Z8Z
91.population 总体 sW>%mnx
92.sampling risk 抽样风险 l}nV WuD
93.non- sampling risk 非抽样风险 oW^b,{~V
94.sampling unit 抽样单位 XC<fNK
95.statistical sampling 统计抽样 zJDHDr
96.tolerable error 可容忍误差 QV|6"4\
97.the risk of under reliance 信赖不足风险 PGTEIptX7
98.the risk of over reliance 信赖过度风险 j=sfE qN).
99.the risk of incorrect rejection 误拒风险 EP>u% ]#
100. the risk of incorrect acceptance 误受风险 k+QGvgP[4@
101.working trial balance 试算平衡表 0=ws )@[I
102.index and cross-referencing 索引和交叉索引 F`D$bE;|
103.cash receipt 现金收入 Aztrq
104.cash disbursement 现金支出 \0\ O/^W0
105.bank statement 银行对账单 Xaz "!
106.bank reconciliation 银行存款余额调节表 y0%@^^-Ru
107.balance sheet date 资产负债表日 %
km<+F=~
108.net realizable value 可变现净值 +Mj6.X
109.storeroom 仓库 '6N)sqTR
110.sale invoice 销售发票 -]3 K#M)s
111.price list 价目表 /@LkH$
112.positive confirmation request 积极式询证函 (4H\ho8+mp
113.negative confirmation request 消极式询证函 G(E1c"?
114.purchase requisition 请购单 1*O|[W
115.receiving report 验收报告 is;g`m
116.gross margin 毛利 *byUqY3(
117.manufacturing overhead 制造费用 Q{/z>-X\x
118.material requisition 领料单 E ,i^rA m
119.inventory-taking 存货盘点 (-C)A-Uo&
120.bond certificate 债券 VDxm|7
121.stock certificate 股票 =!TUf/O-
122.audit report 审计报告 P1F-Wy1
123.entity 被审计单位 ,%pCcM)
124.addressee of the audit report 审计报告的收件人 .; MS78BR
125.unqualified opinion 无保留意见 _c>iux;
126.qualified opinion 保留意见 }dc0ZRKgx
127.disclaimer of opinion 无法表示意见 K V5
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128.adverse opinion 否定意见 &xGdKH
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A (1)ABC 作业基础成本计算 ^
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A (2)absorbed overhead 已吸收制造费用 [6VB&
A (3)absorption costing 吸收成本计算 ay8]"sa
A (4)account 账户,报表 rPk|2l,E,3
A (5)accounting postulate 会计假设 OZ`cE5"i
A (6)accounting series release 会计公告文件 ,_V V;P
A (7)accounting valuation 会计计价 @eYpARF
A (8)account sale 承销清单 {B+}LL!
A (9)accountability concept 经营责任概念 kpgvAKyx
A (10)accountancy 会计职业 Ip8ml0oG
A (11)accountant 会计师 @a
8lF$<
A (12)accounting 会计 #A)V
A (13)agency cost 代理成本 I%d=c
0>%
A (14)accounting bases 会计基础 dGZie.Zx
A (15)accounting manual 会计手册 }aWy#Oe
A (16)accounting period 会计期间 Q
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A (17)accounting policies 会计方针 }geb959
A (18)accounting rate of return 会计报酬率 ;Gr
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A (19)accounting reference date 会计参照日 ~&Z>fgOTJ
A (20)accounting reference period 会计参照期间 GvVkb=="
A (21)accrual concept 应计概念 FC0fe_U(F
A (22)accrual expenses 应计费用
A-Ba%Fv
A (23)acid test ration 速动比率(酸性测试比率) /k'7j*t Z
A (24)acquisition 购置 >axeUd+@i
A (25)acquisition accounting 收购会计 5=o ^/Vkc
A (26)activity based accounting 作业基础成本计算 TP
p]UG
A (27)adjusting events 调整事项 SaPE 1
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A (28)administrative expenses 行政管理费 5>}$]d/o
A (29)advice note 发货通知 Nh\vWAz9
A (30)amortization 摊销 5FZw
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A (31)analytical review 分析性检查 Yjoe|
A (32)annual equivalent cost 年度等量成本法 oc1BOW z
A (33)annual report and accounts 年度报告和报表 dN2JOyS
A (34)appraisal cost 检验成本 tF;0P\i
A (35)appropriation account 盈余分配账户 ny-:%A
A (36)articles of association 公司章程细则 G+dq
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A (37)assets 资产 ]p! {
A (38)assets cover 资产保障 4*EMd!E=<
A (39)asset value per share 每股资产价值 }40T'y
A (40)associated company 联营公司 Xs2}n^#i
A (41)attainable standard 可达标准 $zP5Hzx
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A (42)attributable profit 可归属利润 2cCiHEL #
A (43)audit 审计 #E]K*mE'
A (44)audit report 审计报告 "2mPWRItO
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 FGDVBUY@
A (47)available hours 可用小时 KF(H
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A (48)avoidable costs 可避免成本 PK]3uh
B (49)back-to-back loan 易币贷款 K<P
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B (50)backflush accounting 倒退成本计算 h'*v$lt
B (51)bad debts 坏帐 dlYpbw}W&<
B (52)bad debts ratio 坏帐比率 zYzV!s2^
B (53)bank charges 银行手续费 C|ZPnm>f30
B (54)bank overdraft 银行透支 $a_y-lY
B (55)bank reconciliation 银行存款调节表 !!C/($
B (56)bank statement 银行对账单 Z- feMM
B (57)bankruptcy 破产 [=K
lDfU=
B (58)basis of apportionment 分摊基础 &M13F>!
B (59)batch 批量 $d*9]M4
B (60)batch costing 分批成本计算 8w5}9}xF
B (61)beta factor B(市场)风险因素 [
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B (62)bill 账单 +d3|Up8=
B (63)bill of exchange 汇票 nH#>_R
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B (64)bill of landing 提单 9xR5Jm>k
B (65)bill of materials 用料预计单 ABCm2$<
B (66)bill payable 应付票据 gG?@_ie
B (67)bill receivable 应收票据 E@GYl85fI
B (68)bin card 存货记录卡 >pF* unC;
B (69)bonus 红利 UF+Qx/4h0
B (70)book-keeping 薄记 g~DuK|+
B (71)Boston classification 波士顿分类 3^/w`(-{@
B (72)breakeven chart 保本图 M@ U>@x;
B (73)breakeven point 保本点 ?c#s}IH
B (74)breaking-down time 复位时间 %jL^sA2;c+
B (75)budget 预算 ,ua1sTgQ
B (76)budget center 预算中心 D, ")n75
B (77)budget cost allowance 预算成本折让 n\+c3
B (78)budget manual 预算手册 5f*_K6 ,v
B (79)budget period 预算期间 R/=rNUe
B (80)budgetary control 预算控制 4aHogheg
B (81)budgeted capacity 预算生产能力 +p%3pnj:K
B (82)burden 制造费用 R,3cJ
Y_%
B (83)business center 经营中心 L$5,RUy
B (84)business entity 营业个体 pwFdfp
B (85)business unit 经营单位 Fx^wV^q3
B (86)buy-out management 管理性购买产权 WFF?VBT'^
B (87)by-product 副产品 O=jLZ2os
C (88)called-up share capital 催缴股本 i.E2a)
C (89)capacity 生产能力 D
/QLp3+o
C (90)capacity ratios 生产能力比率 F{x+1hct0
C (91)capital 资本 >+{WiZ`
C (92)capital assets pricing model资本资产计价模式 .I^4Fc}&4
C (93)capital commitment 承诺资本 AX`Tku
C (94)capital employed 已运用的资本 rg^\gE6_
C (95)capital expenditure 资本支出 W1REF9i){
C (96)capital expenditureauthorization 资本支出核准 {T8;-H0H
C (97)capital expenditure control 资本支出控制 ]^ R':YE
C (98)capital expenditure proposal资本支出申请 KZ 5%q.
C (99)capital funding planning 资本基金筹集计划 I0
mp [6
C (100)capital gain 资本收益 it}h8:^<
C (101)capital investment appraisal资本投资评估 VukbvBWPN
C (102)capital maintenance 资本保全 }2]|*?1,
C (103)capital resource planning 资本资源计划 33
~MP;
C (104)capital surplus 资本盈余 s*PKr6X+
C (105)capital turnover 资本周转率 `
PARZ|
C (106)card 记录卡 T
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C (107)cash 现金 aBC5?V*e%
C (108)cash account 现金账户 iYr)Ao5X
C (109)cash book 现金账薄
}#m9Q[
C (110)cash cow 金牛产品 5len}){
C (111)cash flow 现金流量 d`/8Q9tQ
C (112)cash discounted 现金贴现 toA}0MI(:
C (113)cash flow budget 现金流量预算 ?;l@yx
C (114)cash flow statement 现金流量表 8c) eaDu
C (115)cash ledger 现金分类账 ]$g07 7o
C (116)cash limit 现金限额 nVs@DH
C (117)CCA 现时成本会计 Q^ W,)%
C (118)center 中心 +<Gp >c
C (119)changeover time 变更时间 ejd_ 85$
C (120)chartered entity 特许经济个体 ,8384'
C (121)cheque 支票 cq[9#@
4=
C (122)cheque register 支票登记薄 z\eQB%aM
C (123)coin analysis 零钱分类 ^;F/^_
C (124)classification 分类 d}O\:\}y
C (125)clock card 工时卡 ^t3>Z|DiB^
C (126)code 代码 J'2 Y
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C (127)commitment accounting 承诺确认会计 &MH8~LSb
C (128)common cost 共同成本 byI"
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C (129)company limited byguarantee 有限担保责任公司 /Qst :q
C (130)company limited shares 股份有限公司 L"jA#ULg
C (131)competitive position 竞争能力状况 -Mr_Ao`E
C (132)concept 概念 Mst%]@TG
C (133)conglomerate 跨行业企业 ir6aV|ea!
C (134)consistency concept 一致性概念 W/UA%We3+L
C (135)consolidated accounts 合并报表 e[iv"|+
C (136)consolidation accounting 合并会计 K3mP 6Z#2
C (137)consortium 财团 N)mZ!K44
C (138)contingency plan 应急计划 b"$?(Y
C (139)contingent liabilities 或有负债 f:M^q ;
C (140)continuous operation 连续生产 mP*$wE9b,:
C (141)contra 抵消 Pyuul4(
C (142)contract cost 合同成本 Il&FC
C (143)contract costing 合同成本计算 bf/6AY7
C (144)contribution 贡献毛益 &vmk!wAs
C (145)contribution centre 贡献中心 fuj9x;8X0
C (146)contribution chart 贡献图 4Wgzp51Aq!
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 qeM DC#N
C (148)contribution to salesration 贡献毛益对销售比率 NlF*/Rs
C (149)control 控制 4P#jMox
C (150)control account 控制帐户 F9LKO3Rh#u
C (151)control limits 控制限度 5:r
AWq
C (152)controllability concept 可控制概念 fDDpR=
C (153)controllable cost 可控制成本 B!mHO*g
C (154)conversion cost 加工成本
j)/Vtf
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 2D%2k
C (156)corporate appraisal 公司评估 Do(G;D`h+_
C (157)corporate planning 公司计划 7KiraKb|
C (158)corporate social reporting 公司社会报告
g#i~^4-1
C (159)corporation 股份公司 \SmsS^z(]
C (160)cost 成本 ~U w<e~
C (161)cost account 成本帐户 kL zjK]4 *
C (162)cost accounting 成本会计 W^09tx/I
C (163)cost accounting manual 成本手册 /{l_tiE7
C (164)cost accounts calendar 成本报表的日历时间 4Yvz-aSyO
C (165)cost adjustment 成本调整 FV9{u[3m
C (166)cost allocation 成本分配 "<|KR{/+
C (167)cost apportionment 成本分摊 hYyIC:PXR
C (168)cost attribution 成本归属 Z4G%Ve[
C (169)cost audit 成本审计 SOG(&)b
C (170)cost behaviour 成本性态 eTjPztdJbx
C (171)cost benefit analysis 成本效益分析 ~Q=;L>Qd
C (172)cost center 成本中心 {*bx8*y1
C (173)cost driver 成本动因