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注会《审计》英语常用词汇 gH/k}M7tA#
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1.audit 审计 2O9OEZdKB
2.attestation 鉴证 Bk~M ^AK@~
3.credibility 可信赖程度 1uhSP!b
4.audit of financial statements 财务报表审计 rkWW)h(e
5.agreed-upon procedures 执行商定程序 y|Zj
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6.high levels of assurance 高水平保证 cY*lsBo
7.compilation 编制 8f|+045E@
8.reliability 可靠性 -3:x(^|:K
9.relevance 相关性 YyR~pT#ffT
10.professional skepticism 职业谨慎 OKzk\F6
11.objectivity 客观性 %|3UWN
12. professional competence 专业胜任能力 x68s$H
13.Senior/CPA-in-charge 项目经理 zX/9^+p:
14.audit engagement letter 业务约定书
6@ )bZ|
15.recurring audit 连续审计 :J+GodW
16.the client 委托人 "'"dcA
17.change CPA 更换注册会计师 uc;QSVWGy8
18.the existing CPA 现任注册会计师 ^zaN?0%S33
19.the successor CPA 后任注册会计师 bD
PT1A`F
20.the preceding CPA前任注册会计师 l,3[hx
21.issue the audit report 出具审计报告 ktKT=(F&
22.expert 专家 _u`W$EG
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23.the board of directors 董事会 |4a#O8d
24.knowledge of the entity‘ s business 了解被审计单位情况 b%,`;hy{
25.assess material misstatement risks评估重大错报风险 K&noA
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 1e^-_Bo6'o
27.a general knowledge of —— 初步了解―――的情况 /c 1FFkq|K
28.a more knowledge of—— 进一步了解的情况 _/!IjB:(70
29.the prior year‘s working papers 以前年度工作底稿 {z}OZHJN
30.minutes of meeting 会议纪要 `_v|O{DC{
31.business risks 经营风险 )Hy|K1
32.appropriateness 适当性 Gwkp(9d
33.accounting estimate 会计估计 RA+k/2]y!
34.management representations 管理层声明 Y,@{1X`0@3
35.going concern assumption 持续经营假设 1cdM^k
36.audit plan 审计计划 D*j\gI
37.significant audit areas 重点审计领域 r
yO\$m
38.error 错误 1jozM"H7Q
39.fraud舞弊 W7"ks(
40.modified or additional procedures 修改或追加审计程序 3J}bI{3
41.misappropriation of assets 侵占资产 u|D_"q~+6
42.transactions without substance 虚假交易 b=+'i
43.unusual pressures 异常压力 fhmqO0
44.the suspected noncompliance 涉嫌存在违法行为 ~dK)U*Q
45.materialiy 重要性 QY<2i-A
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 f+huhJS5
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48.an acceptably low level 可接受水平 L[*Xrp;/&
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 HIi5kv]}|
50.misstatements or omissions 错报或漏报 U.G** v
51.aggregate 总计 7=8e|$K_
52.subsequent events 期后事项 y8un&LP
53.adjust the financial statements 调整财务报表 pemb2HQ'4j
54.perform additional audit procedures 实施追加的审计程序 @vaK-&|#$
55.audit risk 审计风险 70:a2m
56.detection risk 检查风险 d1#;>MiU
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 jxr~cp?4
59.tolerable misstatement 可容忍错报 8:,l+[\
60.the acceptable level of detection risk 可接受的检查风险 7PZ0
61.assessed level of material misstatement risk 重大错报风险的评估水平 i1?H*:]
62.simall business 小规模企业 ;p#)z/zZ
63.accounting system 会计系统 1G+42>?<1
64.test of control 控制测试 >_]j{}~\k
65.walk-through test 穿行测试 b{t'Doe
66.communication 沟通 *#,wV
67.flow chart 流程图 ,r{\aW@
68.reperformance of internal control 重新执行 iFW)}_.
69.audit evidence 审计证据 A|8(3PiP
70.substantive procedures 实质性程序 AjK'P<:/
71.assertions 认定 +)FB[/pXk
72.esistence 存在 (AdQ6eGM b
73.occurrence 发生 [(Pm\o
74.completeness 完整性 $aX}i4F
75.rights and obligations 权利和义务 `|;R}"R;
76.valuation and allocation 计价和分摊 )sVz;rF<
77.cutoff 截止 'k#^Z
78.accuracy 准确性 (<pc4#B@*
79.classification 分类 5dS5,
80.inspection 检查 1
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81.supervision of counting 监盘 'tp1|n/1
82.observation 观察 jYRwtP\
83.confirmation 函证 2*
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84.computation 计算 5~ CHj
85.analytical procedures 分析程序 8|`4D 'Ln
86.vouch 核对 s3W )hU)
87.trace 追查 .S17O }
88.audit sampling 审计抽样 $z]gy]F
89.error 误差 eqQA st#~
90.expected error 预期误差 :~pPB#)nk
91.population 总体 aO?(ZL
92.sampling risk 抽样风险 z)r)w?A
93.non- sampling risk 非抽样风险 :grJ}i-D
94.sampling unit 抽样单位 3ADTYt".
95.statistical sampling 统计抽样 jx&pRjP
96.tolerable error 可容忍误差 BM#cosV7%h
97.the risk of under reliance 信赖不足风险 h84}lxT
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98.the risk of over reliance 信赖过度风险 hV/$6 8A_
99.the risk of incorrect rejection 误拒风险 # &o3[.)9
100. the risk of incorrect acceptance 误受风险 ]n0
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101.working trial balance 试算平衡表 r"SuE:D
102.index and cross-referencing 索引和交叉索引 )%U&z>^P
103.cash receipt 现金收入 52BlFBNV
104.cash disbursement 现金支出 =u(. Y
105.bank statement 银行对账单 C XZm/^
106.bank reconciliation 银行存款余额调节表 c.Pyt
107.balance sheet date 资产负债表日 E@aR5S>
108.net realizable value 可变现净值 Q_xE:#!;
109.storeroom 仓库 RZ9vQ\X
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110.sale invoice 销售发票 H3}{]&a
111.price list 价目表 `(<XdlOj
112.positive confirmation request 积极式询证函 J.mEOo!>
113.negative confirmation request 消极式询证函 !MNUp(:
114.purchase requisition 请购单 a5:Q%F<!
115.receiving report 验收报告 W~
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116.gross margin 毛利 DF/p{s1Y3
117.manufacturing overhead 制造费用 l)fF)\ |;=
118.material requisition 领料单 Z+@"
119.inventory-taking 存货盘点 eXWiTi@
120.bond certificate 债券 ]QM6d(zDA
121.stock certificate 股票 ZJ@M}-4O1
122.audit report 审计报告 SY_T\
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123.entity 被审计单位 |_8-3
124.addressee of the audit report 审计报告的收件人 Ps(3X@
125.unqualified opinion 无保留意见 I|,^a|\
126.qualified opinion 保留意见 B0NKav
127.disclaimer of opinion 无法表示意见 -kxNJ Gc?
128.adverse opinion 否定意见 wX"
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A (1)ABC 作业基础成本计算 F_U3+J >
A (2)absorbed overhead 已吸收制造费用 f2B?Zn
A (3)absorption costing 吸收成本计算 Xz&Hfs"/J
A (4)account 账户,报表 K_',Gd4L
A (5)accounting postulate 会计假设 Zh]d&Xeq
A (6)accounting series release 会计公告文件 f@Rn&&-
A (7)accounting valuation 会计计价 (Sr&Y1D
A (8)account sale 承销清单 gYfN?A*`_
A (9)accountability concept 经营责任概念 {BKu'A
A (10)accountancy 会计职业 y.26:c(
A (11)accountant 会计师 E$; =*0w
A (12)accounting 会计 7OG=LF*V-
A (13)agency cost 代理成本 \T'uFy9&a
A (14)accounting bases 会计基础 !
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A (15)accounting manual 会计手册 Xy:'f".M~\
A (16)accounting period 会计期间 k:Sxs+)?1
A (17)accounting policies 会计方针 R_:47.qq
A (18)accounting rate of return 会计报酬率 \@vR*E
A (19)accounting reference date 会计参照日 *fso6j#%
A (20)accounting reference period 会计参照期间 I.A7H'j
A (21)accrual concept 应计概念 Q\ TawRK8
A (22)accrual expenses 应计费用 b"t95qlL
A (23)acid test ration 速动比率(酸性测试比率) KlDW'R$
A (24)acquisition 购置 -bu.Ar-#;h
A (25)acquisition accounting 收购会计 PuqT&|wP l
A (26)activity based accounting 作业基础成本计算 a H'iW)
A (27)adjusting events 调整事项 fDhV
*LqW
A (28)administrative expenses 行政管理费 }$s#H{T!
A (29)advice note 发货通知 RrRrB"!8nR
A (30)amortization 摊销 p<*3mbgGO
A (31)analytical review 分析性检查 |g M
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A (32)annual equivalent cost 年度等量成本法 E8zga )
A (33)annual report and accounts 年度报告和报表 CTQF+Oe8O
A (34)appraisal cost 检验成本 >
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A (35)appropriation account 盈余分配账户 'Ar+k\.J
A (36)articles of association 公司章程细则 0m$f9b|Q?
A (37)assets 资产 u~7mH
A (38)assets cover 资产保障 %eB 0)'
A (39)asset value per share 每股资产价值 xQ9P'ru
A (40)associated company 联营公司 q%%8oaEI
A (41)attainable standard 可达标准 z$$ E7i
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$qA
A (42)attributable profit 可归属利润 #'fh'$5"
A (43)audit 审计 VliX'.-
A (44)audit report 审计报告 =<R")D]4z
A (45)auditing standards 审计准则 |9T3" _MmJ
A (46)authorized share capital 额定股本 5drc8_fZ
A (47)available hours 可用小时 {m~.'DU
A (48)avoidable costs 可避免成本 [74HUw>
B (49)back-to-back loan 易币贷款 qPGpN0M`
B (50)backflush accounting 倒退成本计算 iZ
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B (51)bad debts 坏帐 b<>GF-`w
B (52)bad debts ratio 坏帐比率 mIgc)"
B (53)bank charges 银行手续费 gR}>q4b
B (54)bank overdraft 银行透支 . > [d:0
B (55)bank reconciliation 银行存款调节表 Osncl5PD)
B (56)bank statement 银行对账单 S7]\tw_L)
B (57)bankruptcy 破产 =(:{>tO_"
B (58)basis of apportionment 分摊基础 4^cDp!8
B (59)batch 批量 8+Sa$R
B (60)batch costing 分批成本计算 al/Mgo
B (61)beta factor B(市场)风险因素 XG FjqZr`
B (62)bill 账单 L[o;@+32
B (63)bill of exchange 汇票 $Wt0e 4YSu
B (64)bill of landing 提单 |C}n]{*|
B (65)bill of materials 用料预计单 C4wJSQl_I
B (66)bill payable 应付票据 jN
9|q
B (67)bill receivable 应收票据 =<Q_&_.60
B (68)bin card 存货记录卡 ap;?[B~Ga
B (69)bonus 红利 TP7'tb
B (70)book-keeping 薄记 IlQNo 1
B (71)Boston classification 波士顿分类 X^;[X~g
B (72)breakeven chart 保本图 </!
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B (73)breakeven point 保本点 /orpQ
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B (74)breaking-down time 复位时间 vU,AOK[l{
B (75)budget 预算 !wP|t#Sc9
B (76)budget center 预算中心 ,p2BB"^_i
B (77)budget cost allowance 预算成本折让 ;^+#
B (78)budget manual 预算手册 YuufgPE*H
B (79)budget period 预算期间 !-%fC
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B (80)budgetary control 预算控制 f}{ lRk
B (81)budgeted capacity 预算生产能力 uG<VQ2LM
B (82)burden 制造费用 r*?rwtFtg
B (83)business center 经营中心 V6l~Aj}/
B (84)business entity 营业个体 xS.Rpx/8
B (85)business unit 经营单位 vxuxfi8x
B (86)buy-out management 管理性购买产权 Z9Prw/8P
B (87)by-product 副产品 EC9D.afy&
C (88)called-up share capital 催缴股本 4Uz1~AuNxb
C (89)capacity 生产能力 b^
wWg
C (90)capacity ratios 生产能力比率 OSP#FjH
C (91)capital 资本 4H
XqRFUD
C (92)capital assets pricing model资本资产计价模式 +LBDn"5
C (93)capital commitment 承诺资本 eyq\a'tyB
C (94)capital employed 已运用的资本
ybnq;0}$
C (95)capital expenditure 资本支出 { a2Y7\C/
C (96)capital expenditureauthorization 资本支出核准 h M{&if
C (97)capital expenditure control 资本支出控制 &G63ReW7 @
C (98)capital expenditure proposal资本支出申请 6x18g(KbP
C (99)capital funding planning 资本基金筹集计划 CbPCj.MH
C (100)capital gain 资本收益 +!_?f'kv`
C (101)capital investment appraisal资本投资评估 MV8Lk/zd?A
C (102)capital maintenance 资本保全 ;/tZsE{
C (103)capital resource planning 资本资源计划 Ve/"9?Y_
C (104)capital surplus 资本盈余 F.;G6
C (105)capital turnover 资本周转率 85;hs
C (106)card 记录卡 !%w#h0(b
C (107)cash 现金 -
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C (108)cash account 现金账户 <(|No3jx
C (109)cash book 现金账薄 e| AA7
C (110)cash cow 金牛产品 $E=t
6WvA
C (111)cash flow 现金流量 *qx<bY@F
C (112)cash discounted 现金贴现 WY=RJe2
C (113)cash flow budget 现金流量预算 bpe8
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C (114)cash flow statement 现金流量表 +a'QHtg
C (115)cash ledger 现金分类账 `D2wlyqO6
C (116)cash limit 现金限额 HbQv
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C (117)CCA 现时成本会计 [y^)&L$=
C (118)center 中心 $^&SEz
C (119)changeover time 变更时间 Znl&.,c)
C (120)chartered entity 特许经济个体 &uLxAw
C (121)cheque 支票 NF?FEUoxz
C (122)cheque register 支票登记薄 }h+_kRQ
C (123)coin analysis 零钱分类 eF
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C (124)classification 分类 TF\<`}akX
C (125)clock card 工时卡 b0\'JZ
C (126)code 代码 8 I'1~d%$
C (127)commitment accounting 承诺确认会计 o;#{N~4[$
C (128)common cost 共同成本 D+ki2UVt&
C (129)company limited byguarantee 有限担保责任公司 qF9rY)ifm
C (130)company limited shares 股份有限公司
j
s(E-d/
C (131)competitive position 竞争能力状况 F~Kd5-I@
C (132)concept 概念 &&1q@m,cP
C (133)conglomerate 跨行业企业 ^RN1?dXA
C (134)consistency concept 一致性概念 |
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C (135)consolidated accounts 合并报表 !
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C (136)consolidation accounting 合并会计 9JF*xXd>Q
C (137)consortium 财团 kvU0$1
C (138)contingency plan 应急计划 E)(`Z0
C (139)contingent liabilities 或有负债 )G(6=l*
C (140)continuous operation 连续生产 Lh=~3
C (141)contra 抵消 IBwquw+
C (142)contract cost 合同成本 5io7!%
C (143)contract costing 合同成本计算 dEXHd@"H
C (144)contribution 贡献毛益 cz_4cMgxu
C (145)contribution centre 贡献中心 /)8
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C (146)contribution chart 贡献图 \!UNale
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 tVx.J'"Y
C (148)contribution to salesration 贡献毛益对销售比率 Z$R2Z$f
C (149)control 控制 k&nhF9Y4
C (150)control account 控制帐户 Q9K+k*?{N
C (151)control limits 控制限度 ht^U VV2
C (152)controllability concept 可控制概念 I3Sl>e(Z
C (153)controllable cost 可控制成本 y)3(
C (154)conversion cost 加工成本 vOYcS$,^X%
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 CvpqQ7&k7
C (156)corporate appraisal 公司评估 lY}mrb
C (157)corporate planning 公司计划 >/"XX,3
C (158)corporate social reporting 公司社会报告 b("JgE`
C (159)corporation 股份公司 uTJi }4cw
C (160)cost 成本 O$
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C (161)cost account 成本帐户 RJs_ S
C (162)cost accounting 成本会计 (PYUfiOf
C (163)cost accounting manual 成本手册
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C (164)cost accounts calendar 成本报表的日历时间 K{VF_S:
C (165)cost adjustment 成本调整 !DnG)4#
C (166)cost allocation 成本分配 H+zn:j@~L
C (167)cost apportionment 成本分摊 *jWU8.W
C (168)cost attribution 成本归属 ;>=hQC{f>
C (169)cost audit 成本审计 l,/q#)5[
C (170)cost behaviour 成本性态 ^v3+w"2
C (171)cost benefit analysis 成本效益分析 )!dELS\ix
C (172)cost center 成本中心 8Gb=aF1
C (173)cost driver 成本动因