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注会《审计》英语常用词汇 #wwH m3
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1.audit 审计 *K8$eDNZ
2.attestation 鉴证 _{YWXRC#
3.credibility 可信赖程度 l*(8i ^
4.audit of financial statements 财务报表审计 @zW]2 c
5.agreed-upon procedures 执行商定程序 N2^=E1|_
6.high levels of assurance 高水平保证 7WLy:E"
7.compilation 编制 dVtG/0
8.reliability 可靠性 ] vHF~|/-
9.relevance 相关性 dd %6t
10.professional skepticism 职业谨慎 3w*R&
11.objectivity 客观性 vxBgGl
12. professional competence 专业胜任能力 Q%`@0#"]Sv
13.Senior/CPA-in-charge 项目经理 @e.C
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14.audit engagement letter 业务约定书 %HhnSi1K
15.recurring audit 连续审计 l` lk-nb
16.the client 委托人 cJ=6r
:
17.change CPA 更换注册会计师 ^,TO#%$iE
18.the existing CPA 现任注册会计师 G:<aB
19.the successor CPA 后任注册会计师 k_#ak%m/
20.the preceding CPA前任注册会计师 iy.p n
21.issue the audit report 出具审计报告 i+ ?^
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22.expert 专家 ?=Z?6fw
23.the board of directors 董事会 ~d.Y&
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24.knowledge of the entity‘ s business 了解被审计单位情况 {3mRq"e
25.assess material misstatement risks评估重大错报风险 nfbR
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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 J/y83@
27.a general knowledge of —— 初步了解―――的情况 Ko<
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28.a more knowledge of—— 进一步了解的情况 ,f%S'(>w
29.the prior year‘s working papers 以前年度工作底稿 hn
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30.minutes of meeting 会议纪要 JX;<F~{.
31.business risks 经营风险 T4Uev*A
32.appropriateness 适当性 VPJElRSH
33.accounting estimate 会计估计 {UI+$/v#
34.management representations 管理层声明 SwGx?U
35.going concern assumption 持续经营假设 vH@ds
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36.audit plan 审计计划 r(TIw%L$
37.significant audit areas 重点审计领域 NIry)'"
38.error 错误 Rsm^Z!sn
39.fraud舞弊 |mfvr*7
40.modified or additional procedures 修改或追加审计程序 6Pl<'3&
41.misappropriation of assets 侵占资产 B6DYZ+7A
42.transactions without substance 虚假交易 W:2( .?
43.unusual pressures 异常压力 +5*95-;0
44.the suspected noncompliance 涉嫌存在违法行为 +Mb.:_7'
45.materialiy 重要性 *~e?TfG
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 L~OvY
48.an acceptably low level 可接受水平 iOghb*aW
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 x=P\qjSa
50.misstatements or omissions 错报或漏报 P/eeC"
51.aggregate 总计 -`h)$&,
52.subsequent events 期后事项 194)QeoFw
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 &K#M*B,*p
55.audit risk 审计风险 ~qKY) "gG
56.detection risk 检查风险 U?Zq6_M&
57.inappropriate audit opinion 不适当的审计意见 6<QQ@5_
58.material misstatement 重大的错报 x|Bf-kc[#Q
59.tolerable misstatement 可容忍错报 QA
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60.the acceptable level of detection risk 可接受的检查风险 QZ
61.assessed level of material misstatement risk 重大错报风险的评估水平 B~ GbF*j
62.simall business 小规模企业 Wqw1J=]
63.accounting system 会计系统 U%QI
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64.test of control 控制测试 X&`t{Id?6
65.walk-through test 穿行测试 A?P_DA
66.communication 沟通 XNkn|q2
67.flow chart 流程图 !*N@ZL&X
68.reperformance of internal control 重新执行 /W<;Z;zk
69.audit evidence 审计证据 FcU SE
70.substantive procedures 实质性程序 7Ovi{xd@
71.assertions 认定 \ ~$#1D1f
72.esistence 存在 "ze|W\Bv!
73.occurrence 发生 .Yn_*L+4*
74.completeness 完整性 /(*q}R3Kfo
75.rights and obligations 权利和义务 ",; H`V
76.valuation and allocation 计价和分摊 C_JNX9wv
77.cutoff 截止 '-~~-}= sJ
78.accuracy 准确性 l'_r:b
79.classification 分类 @qAS*3j
80.inspection 检查 fIU#M]Xx
81.supervision of counting 监盘 VY4yS*y
82.observation 观察 _Y;W0Z
83.confirmation 函证 YU'E@t5
84.computation 计算 sUQ@7sTj
85.analytical procedures 分析程序 !_)[/q"
86.vouch 核对 YN F k
87.trace 追查 9W2Vo [(
88.audit sampling 审计抽样 n{mfn*r.
89.error 误差 <>rn
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90.expected error 预期误差 "+G8d'%YV
91.population 总体 igPX#$0XU
92.sampling risk 抽样风险 /y}xX
93.non- sampling risk 非抽样风险 Qp3_f8
94.sampling unit 抽样单位 >|UOz&
95.statistical sampling 统计抽样 ukyZes8o K
96.tolerable error 可容忍误差 2c*GuF9(0
97.the risk of under reliance 信赖不足风险 |@d\S[~ ^G
98.the risk of over reliance 信赖过度风险 aqk!T%fg
99.the risk of incorrect rejection 误拒风险 1mG-}
100. the risk of incorrect acceptance 误受风险 2P0*NQ
101.working trial balance 试算平衡表 #@Jq~$N|
102.index and cross-referencing 索引和交叉索引 uKHxe~
103.cash receipt 现金收入 XXa|BZ1RX
104.cash disbursement 现金支出 u'BaKWPS
105.bank statement 银行对账单 _q-*7hCQ`
106.bank reconciliation 银行存款余额调节表 jNk%OrP]
107.balance sheet date 资产负债表日 m9rp8r*e
108.net realizable value 可变现净值 MQ8J<A Pf-
109.storeroom 仓库 XwaXdvmK
110.sale invoice 销售发票 *$g-:ILRuZ
111.price list 价目表 Y$@?.)tY
112.positive confirmation request 积极式询证函 "4{r6[dn
113.negative confirmation request 消极式询证函 J)-x!y>
114.purchase requisition 请购单
.?$gpM?i
115.receiving report 验收报告 (9dl(QSd
116.gross margin 毛利 9\7en%( M
117.manufacturing overhead 制造费用 3.y vvPFEM
118.material requisition 领料单 a&? :P1$
119.inventory-taking 存货盘点 >z@0.pN]7
120.bond certificate 债券 ]h5tgi?_l
121.stock certificate 股票 gg2(5FPP
122.audit report 审计报告 ujpJ@OWj
123.entity 被审计单位 Cw&KVw*
124.addressee of the audit report 审计报告的收件人 Cp0
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125.unqualified opinion 无保留意见 N;`n@9BF
126.qualified opinion 保留意见 o`-msz
127.disclaimer of opinion 无法表示意见 +
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128.adverse opinion 否定意见 ,z=LY5_z)
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A (1)ABC 作业基础成本计算 l*G[!u
A (2)absorbed overhead 已吸收制造费用 'm$L Ij?@
A (3)absorption costing 吸收成本计算 4j^
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A (4)account 账户,报表 Xsa].
A (5)accounting postulate 会计假设 ;RlxD 4p
A (6)accounting series release 会计公告文件 f3y=Wxk[
A (7)accounting valuation 会计计价 Lr
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A (8)account sale 承销清单 TB31-
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A (9)accountability concept 经营责任概念 SOIN']L|V[
A (10)accountancy 会计职业 N8df8=.kw
A (11)accountant 会计师 < =IFcN
A (12)accounting 会计 G
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A (13)agency cost 代理成本 O;3>sLgc
A (14)accounting bases 会计基础 k+*u/neh
A (15)accounting manual 会计手册 _lq`a\7e
A (16)accounting period 会计期间 -XG@'P_
A (17)accounting policies 会计方针 TWX.D`W
A (18)accounting rate of return 会计报酬率 3Jn;}
A (19)accounting reference date 会计参照日 6ik$B
A (20)accounting reference period 会计参照期间 kyV8K#}%8
A (21)accrual concept 应计概念 Zv{'MIv&v
A (22)accrual expenses 应计费用 )boE/4
A (23)acid test ration 速动比率(酸性测试比率) ))Za&S*<
A (24)acquisition 购置 #AY&BWS$
A (25)acquisition accounting 收购会计 {_*yGK48n
A (26)activity based accounting 作业基础成本计算 ~&uHbTq
A (27)adjusting events 调整事项 1|:KQl2q
A (28)administrative expenses 行政管理费 Nz-&MS
A (29)advice note 发货通知 'Pbr
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A (30)amortization 摊销 8eRLy/`gd
A (31)analytical review 分析性检查 Q,E
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A (32)annual equivalent cost 年度等量成本法 [nh>vqum
A (33)annual report and accounts 年度报告和报表 /x *3}oI
A (34)appraisal cost 检验成本 "<gOzXpa
A (35)appropriation account 盈余分配账户 3OB"#Ap8<
A (36)articles of association 公司章程细则 C,eu9wOT
A (37)assets 资产 nJ;.Td
A (38)assets cover 资产保障 @ Nm@]q
A (39)asset value per share 每股资产价值 x?<FJ"8"k
A (40)associated company 联营公司 8 zb/xP>
A (41)attainable standard 可达标准 %z$#6?OK^
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A (42)attributable profit 可归属利润 ia?
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A (43)audit 审计 Iga0
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A (44)audit report 审计报告 vih9KBT
A (45)auditing standards 审计准则 W%w~ah|/]
A (46)authorized share capital 额定股本 CvdN"k
A (47)available hours 可用小时 L"aeG
A (48)avoidable costs 可避免成本 2`-Bs
B (49)back-to-back loan 易币贷款 ;AG()NjOO:
B (50)backflush accounting 倒退成本计算 !5N.B|Nt
B (51)bad debts 坏帐 )U#K
B (52)bad debts ratio 坏帐比率 s#GLJl\E_P
B (53)bank charges 银行手续费 0+8e,
B (54)bank overdraft 银行透支 }QmqoCAE~m
B (55)bank reconciliation 银行存款调节表 GA.8@3
B (56)bank statement 银行对账单 'c~4+o4co
B (57)bankruptcy 破产 %
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B (58)basis of apportionment 分摊基础 1.>m@Slr>
B (59)batch 批量 &M[?h}B6
B (60)batch costing 分批成本计算 VtohL+
B (61)beta factor B(市场)风险因素 %}T6]S)%u
B (62)bill 账单 "Y.y:Vv;
B (63)bill of exchange 汇票 \)Cl%Em
B (64)bill of landing 提单 [-x7_=E#
B (65)bill of materials 用料预计单 p]"4#q\(
B (66)bill payable 应付票据 #LNED)Vg
B (67)bill receivable 应收票据 'hf8ZEW9'
B (68)bin card 存货记录卡 "w
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B (69)bonus 红利 ")25
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B (70)book-keeping 薄记 o !7va"
B (71)Boston classification 波士顿分类 Ea=P2:3*
B (72)breakeven chart 保本图 yh=N@Z*zP
B (73)breakeven point 保本点 Bbp|!+KP{(
B (74)breaking-down time 复位时间 3$JoDL(Z
B (75)budget 预算 Q59W#e)
B (76)budget center 预算中心 T8NxJmYqB
B (77)budget cost allowance 预算成本折让 >R=|Wo`Ri
B (78)budget manual 预算手册 UCWBYC+
B (79)budget period 预算期间 A %-6`>
B (80)budgetary control 预算控制 tf G@&&%9
B (81)budgeted capacity 预算生产能力 `y0FY&y=
B (82)burden 制造费用 048kPXm`
B (83)business center 经营中心 #
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B (84)business entity 营业个体 ,u!sjx
B (85)business unit 经营单位 y+;|Fz
B (86)buy-out management 管理性购买产权 1YMh1+1
B (87)by-product 副产品 x)VJFuqy
C (88)called-up share capital 催缴股本 y?#
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C (89)capacity 生产能力 i mM_H;-X
C (90)capacity ratios 生产能力比率 1:wQ.T
C (91)capital 资本 w*Ihk)
C (92)capital assets pricing model资本资产计价模式 tMe ~vq[
C (93)capital commitment 承诺资本 GKCroyor
C (94)capital employed 已运用的资本 C7?/%7{
C (95)capital expenditure 资本支出 92-I~
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C (96)capital expenditureauthorization 资本支出核准 rLT!To
C (97)capital expenditure control 资本支出控制 h7@6T+#WoT
C (98)capital expenditure proposal资本支出申请 ctV,Q3'
Z
C (99)capital funding planning 资本基金筹集计划 y> (w\K9W
C (100)capital gain 资本收益 C*lJrFpB
C (101)capital investment appraisal资本投资评估 YbLW/E\T
C (102)capital maintenance 资本保全 _XT pU
C (103)capital resource planning 资本资源计划 B1Oq!k
C (104)capital surplus 资本盈余 'ig'cRD6N
C (105)capital turnover 资本周转率 :H[6Lg\*
C (106)card 记录卡 w=@Dv
C (107)cash 现金 t:c.LFrF
C (108)cash account 现金账户 M:V_/@W.
C (109)cash book 现金账薄 F5#YOc
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C (110)cash cow 金牛产品 rQ9'bCSr%
C (111)cash flow 现金流量 6zn5UW#q
C (112)cash discounted 现金贴现 4/)k)gLI
C (113)cash flow budget 现金流量预算 J-4:H
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C (114)cash flow statement 现金流量表 @lt#Nz
C (115)cash ledger 现金分类账 bN88ua}k{
C (116)cash limit 现金限额 s(8W_4&'
C (117)CCA 现时成本会计 ,2)6s\]/b
C (118)center 中心 IO> yIU[
C (119)changeover time 变更时间 c"xK`%e
C (120)chartered entity 特许经济个体 h7 I{
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C (121)cheque 支票 ;=UsAB]
C (122)cheque register 支票登记薄 5M_H
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C (123)coin analysis 零钱分类 07 $o;W@
C (124)classification 分类 {y;n:^
C (125)clock card 工时卡 QdC<Sk!G
C (126)code 代码 RFH0
C (127)commitment accounting 承诺确认会计 M@ZI\
C (128)common cost 共同成本 KGpA2Nx
C (129)company limited byguarantee 有限担保责任公司
=rK+eG#,
C (130)company limited shares 股份有限公司 v.ui!|c
C (131)competitive position 竞争能力状况 IIqUZJ
C (132)concept 概念 %PJQ%~
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C (133)conglomerate 跨行业企业 ]+$?u&0?w
C (134)consistency concept 一致性概念 ZAf7Tz\U
C (135)consolidated accounts 合并报表 6`-jPR
C (136)consolidation accounting 合并会计 w`=\5Oa .G
C (137)consortium 财团 2Hv+W-6v
C (138)contingency plan 应急计划 2:=
C (139)contingent liabilities 或有负债 <^uBoKB/f
C (140)continuous operation 连续生产 ],v=]+R
C (141)contra 抵消 RX5dO%
C (142)contract cost 合同成本 x3krbUlx
C (143)contract costing 合同成本计算 A +)`ZTuO
C (144)contribution 贡献毛益 ri.I pRe
C (145)contribution centre 贡献中心 V470C@
C (146)contribution chart 贡献图 ?R#)1{(8d~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 j8`BdKg
C (148)contribution to salesration 贡献毛益对销售比率 C6yuX\
C (149)control 控制 E+JqWR5
C (150)control account 控制帐户 Oc; G(l(
C (151)control limits 控制限度 !?gKqx'T$
C (152)controllability concept 可控制概念 /H==Hm/
C (153)controllable cost 可控制成本 !v0LBe4
C (154)conversion cost 加工成本 ofv)SCjd
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 = 9]~yt
C (156)corporate appraisal 公司评估 yvYad
C (157)corporate planning 公司计划 Tu 7QCr5*
C (158)corporate social reporting 公司社会报告 l/awS!Q/nF
C (159)corporation 股份公司 0K2`-mL
C (160)cost 成本 VAu&@a`
C (161)cost account 成本帐户 3%ZOKb"D*
C (162)cost accounting 成本会计 @y&b
w9\
C (163)cost accounting manual 成本手册 DDH:)=;z
C (164)cost accounts calendar 成本报表的日历时间 t`mV\)fa
C (165)cost adjustment 成本调整 "FKOaQ%IH
C (166)cost allocation 成本分配 Qz
N&>sk"
C (167)cost apportionment 成本分摊 C7
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C (168)cost attribution 成本归属 &9)\wnOS
C (169)cost audit 成本审计 |H+Wed|
C (170)cost behaviour 成本性态 8*T=Xei8
C (171)cost benefit analysis 成本效益分析 ^ovR7+V
C (172)cost center 成本中心 ]P?vdgEM&
C (173)cost driver 成本动因