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注会《审计》英语常用词汇 ETO$9}x[
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1.audit 审计 GD&htob(
2.attestation 鉴证 =JW[pRI5a
3.credibility 可信赖程度 L,$3Yj
4.audit of financial statements 财务报表审计 w.uK?A>W,
5.agreed-upon procedures 执行商定程序 4sIXO
6.high levels of assurance 高水平保证 t.)AggXj#
7.compilation 编制 7}%H2
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8.reliability 可靠性 +ubnx{VC
9.relevance 相关性 t8/%Dgu
10.professional skepticism 职业谨慎 nvt$F%+
11.objectivity 客观性 ^)0 9OV+hF
12. professional competence 专业胜任能力 Xpl?g=
B&u
13.Senior/CPA-in-charge 项目经理 6G}c1nWU
14.audit engagement letter 业务约定书 ! Mo`^t
15.recurring audit 连续审计 _*E!gPO
16.the client 委托人 iP#=:HZu;
17.change CPA 更换注册会计师 'I v_mig
18.the existing CPA 现任注册会计师 kiX%3(
19.the successor CPA 后任注册会计师 W5Zqgsy($F
20.the preceding CPA前任注册会计师 -zKxf@"
21.issue the audit report 出具审计报告 g<a<*)&
22.expert 专家 yFjVKp'P
23.the board of directors 董事会 H\#:,s {1
24.knowledge of the entity‘ s business 了解被审计单位情况 0x ~`5h
25.assess material misstatement risks评估重大错报风险 =9$mbn
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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 NXI[q'y
27.a general knowledge of —— 初步了解―――的情况 x8\<qh*:
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 /M@PO"
30.minutes of meeting 会议纪要 X#ZgS!Mn
31.business risks 经营风险 R ]P;sk5
32.appropriateness 适当性 ]?&FOzN5$P
33.accounting estimate 会计估计 sS9%3i/>
34.management representations 管理层声明 e_rzA
35.going concern assumption 持续经营假设 /oL8;:m
36.audit plan 审计计划 B+"g2Y
37.significant audit areas 重点审计领域 [@G`Afaf
38.error 错误 i_ QcC
39.fraud舞弊 !h: Q
40.modified or additional procedures 修改或追加审计程序 P^i.La,
41.misappropriation of assets 侵占资产 re`t ]gzb
42.transactions without substance 虚假交易 mQr0sI,o]
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 3ZojE ux`
45.materialiy 重要性 F8=nhn
46.exceed the materiality level 超过重要性水平 c1%rV`)]
47.approach the materiality level 接近重要性水平 %Q~CB7ILK
48.an acceptably low level 可接受水平 rMp9jG@3
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 Lgi[u"Du
50.misstatements or omissions 错报或漏报 z<&m*0WYA
51.aggregate 总计 T)SbHp Y
52.subsequent events 期后事项 !#}7{
53.adjust the financial statements 调整财务报表 %e_"CS
54.perform additional audit procedures 实施追加的审计程序 Nfn(Xn*J-
55.audit risk 审计风险 |/T43ADW
56.detection risk 检查风险 M_|> kp
57.inappropriate audit opinion 不适当的审计意见 zwr\:Hu4
58.material misstatement 重大的错报 _^\$"nw
59.tolerable misstatement 可容忍错报 Z
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60.the acceptable level of detection risk 可接受的检查风险 lddp^ #f
61.assessed level of material misstatement risk 重大错报风险的评估水平 qZ X/@Yxz
62.simall business 小规模企业 YI@Fhr
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63.accounting system 会计系统 (
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64.test of control 控制测试 ]'h; {;ug
65.walk-through test 穿行测试 6rX_-Mm6w
66.communication 沟通 DtF}QvA
67.flow chart 流程图 C@gXT]Q
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68.reperformance of internal control 重新执行 r;gP}H ?
69.audit evidence 审计证据 k;Fh4Hv
70.substantive procedures 实质性程序 0LL c 1t>}
71.assertions 认定 }roG(
72.esistence 存在 0rE(p2
73.occurrence 发生 L?RF;jf
74.completeness 完整性 <Kt3PyF
75.rights and obligations 权利和义务 J|~26lG
76.valuation and allocation 计价和分摊 a07=tD
77.cutoff 截止 xf,5R9g/
78.accuracy 准确性 ,pt%)
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79.classification 分类 7r
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80.inspection 检查 n&Yk<
81.supervision of counting 监盘 Q8qz*v]{
82.observation 观察 :i*JnlvZ
83.confirmation 函证 tIuoD+A
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84.computation 计算 jbmTmh1q
85.analytical procedures 分析程序 }!s!;BOx
86.vouch 核对 }Je>
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87.trace 追查 cQUC.TZ_
88.audit sampling 审计抽样 ux-CpI
89.error 误差 @pza>^wk
90.expected error 预期误差 %fjuG
91.population 总体 )qU7`0'8
92.sampling risk 抽样风险 MI#mAg<
93.non- sampling risk 非抽样风险 Hs(D/&6%
94.sampling unit 抽样单位 5#2F1NX
95.statistical sampling 统计抽样 SO?8%s(
96.tolerable error 可容忍误差 p>*i$
97.the risk of under reliance 信赖不足风险 |qN'P}L
98.the risk of over reliance 信赖过度风险 =A!S/;z>
99.the risk of incorrect rejection 误拒风险 z/]q)`G
100. the risk of incorrect acceptance 误受风险 x?yD=Mq_
101.working trial balance 试算平衡表 NAr1[{^E,
102.index and cross-referencing 索引和交叉索引 lU2c_4
103.cash receipt 现金收入 r)T[(D'Tm-
104.cash disbursement 现金支出 1np^(['ih
105.bank statement 银行对账单 \%A%s*1
106.bank reconciliation 银行存款余额调节表 }5 9U}@xC
107.balance sheet date 资产负债表日 pwX C
108.net realizable value 可变现净值 b
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109.storeroom 仓库 slW3qRT\k
110.sale invoice 销售发票 V'gw\mcb
111.price list 价目表 jE/oA<^
112.positive confirmation request 积极式询证函 f4('gl9
113.negative confirmation request 消极式询证函 .ln8|;%
114.purchase requisition 请购单 /VTM 9)u
115.receiving report 验收报告 %$ceJ`%1e
116.gross margin 毛利 'r}
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117.manufacturing overhead 制造费用 ,?-\
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118.material requisition 领料单 G*}F5.>8(
119.inventory-taking 存货盘点 e [0w5)X
120.bond certificate 债券 nCxAQ|P?
121.stock certificate 股票 -X1X)0v$
122.audit report 审计报告 4? (W%?
123.entity 被审计单位 (9RslvKL
124.addressee of the audit report 审计报告的收件人 FG-L0X
125.unqualified opinion 无保留意见 KFWJ}pNq
126.qualified opinion 保留意见 kCP$I732
127.disclaimer of opinion 无法表示意见 GA3sRFZdQ
128.adverse opinion 否定意见 uGJ"!K
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A (1)ABC 作业基础成本计算 {rH9grb
A (2)absorbed overhead 已吸收制造费用 *OTS'W~t
A (3)absorption costing 吸收成本计算 9IZu$-
A (4)account 账户,报表 g /+oZU
A (5)accounting postulate 会计假设 ;?L\Fz(<
A (6)accounting series release 会计公告文件 ^4$'KIq
A (7)accounting valuation 会计计价 &xSa7FY
A (8)account sale 承销清单 5\4g>5PD
A (9)accountability concept 经营责任概念 >yK0iK{
A (10)accountancy 会计职业 -8Ti*:
A (11)accountant 会计师 E
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A (12)accounting 会计 zY9H%
A (13)agency cost 代理成本 lhLGG
A (14)accounting bases 会计基础 WQePSU
A (15)accounting manual 会计手册 i u]&;
A (16)accounting period 会计期间 /.Jb0h[W1
A (17)accounting policies 会计方针 P9Q2gVGAO{
A (18)accounting rate of return 会计报酬率 1(dj[3Mt
A (19)accounting reference date 会计参照日 d]v+mVAyE
A (20)accounting reference period 会计参照期间 I4_d[O9
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 X]*QUV]i
A (23)acid test ration 速动比率(酸性测试比率) %!j:fJ()
A (24)acquisition 购置 2 h|e
A (25)acquisition accounting 收购会计 e 9$C#D>D
A (26)activity based accounting 作业基础成本计算 NYB[Zyp
A (27)adjusting events 调整事项 2z0n<`
A (28)administrative expenses 行政管理费 C? Zw6M+
A (29)advice note 发货通知 'ktHPn
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A (30)amortization 摊销
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A (31)analytical review 分析性检查 773/#c
A (32)annual equivalent cost 年度等量成本法 JWO=!^
A (33)annual report and accounts 年度报告和报表 |QZ58)>
A (34)appraisal cost 检验成本 ]
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A (35)appropriation account 盈余分配账户 R4's7k
A (36)articles of association 公司章程细则 '` CspY
A (37)assets 资产 r64u31.)
A (38)assets cover 资产保障 (Ye>Cp+]
A (39)asset value per share 每股资产价值 l5t2\Fl
A (40)associated company 联营公司 3tS~:6-/
A (41)attainable standard 可达标准 9h,u6e
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A (42)attributable profit 可归属利润 U yqXMbw@
A (43)audit 审计 0lk;F
A (44)audit report 审计报告 QL7>;t;
A (45)auditing standards 审计准则 Vy)hDa[&
A (46)authorized share capital 额定股本 T3&`<%,f
A (47)available hours 可用小时 [bQj,PZ&
A (48)avoidable costs 可避免成本 ]gb=
B (49)back-to-back loan 易币贷款 |Rzy8j*
B (50)backflush accounting 倒退成本计算 T~8
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B (51)bad debts 坏帐 <g2_6C\j
B (52)bad debts ratio 坏帐比率 wFn[9_`*
B (53)bank charges 银行手续费 'W. Vr4
B (54)bank overdraft 银行透支 6gO9 MQY
B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 f
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B (57)bankruptcy 破产 _O:WG&a6
B (58)basis of apportionment 分摊基础 +{`yeZ9S
B (59)batch 批量 4jmK].
B (60)batch costing 分批成本计算 }odV_WT
B (61)beta factor B(市场)风险因素
p#d+>7
B (62)bill 账单 *gsAn<
B (63)bill of exchange 汇票 KU&G;ni2
B (64)bill of landing 提单 'C+;r?1!h
B (65)bill of materials 用料预计单 %,*$D}H
B (66)bill payable 应付票据 F_;tT%ywfx
B (67)bill receivable 应收票据 d4^`}6@
B (68)bin card 存货记录卡 V1=*z
B (69)bonus 红利 ,\PVC@xJ
B (70)book-keeping 薄记 l0]d
B (71)Boston classification 波士顿分类 x<(b|2qf
B (72)breakeven chart 保本图 S4NL "m
B (73)breakeven point 保本点 /M0/-pV9
B (74)breaking-down time 复位时间 V2&^!#=s
B (75)budget 预算 yWIm&Q:
B (76)budget center 预算中心 rx~[Zs+*
B (77)budget cost allowance 预算成本折让 F
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B (78)budget manual 预算手册 qztV,R T
B (79)budget period 预算期间 wNCCH55Pt
B (80)budgetary control 预算控制 >R^@Ww;|q
B (81)budgeted capacity 预算生产能力 Ps[$.h
B (82)burden 制造费用 zi]%Zp
B (83)business center 经营中心 ]5CNk+`'
B (84)business entity 营业个体 Y#V8(DTyH
B (85)business unit 经营单位 B~WtZ-%
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B (86)buy-out management 管理性购买产权 ]L_w$ev'
B (87)by-product 副产品 <_S@6?
C (88)called-up share capital 催缴股本 t@zdmy
C (89)capacity 生产能力 ~.tvrxg
C (90)capacity ratios 生产能力比率 h=VqxGC&
C (91)capital 资本 M7}Q=q\9
C (92)capital assets pricing model资本资产计价模式 ~XM[>M\qB
C (93)capital commitment 承诺资本 JyBp-ii
C (94)capital employed 已运用的资本 TvhJVVQ+?
C (95)capital expenditure 资本支出 0OZ Mlt%z
C (96)capital expenditureauthorization 资本支出核准 5OLQw(E
C (97)capital expenditure control 资本支出控制 4n( E;!s
C (98)capital expenditure proposal资本支出申请 RNJFSD.
C (99)capital funding planning 资本基金筹集计划 3 pWM~(#>-
C (100)capital gain 资本收益 f|3q^wjs
C (101)capital investment appraisal资本投资评估 hXL|22>w<
C (102)capital maintenance 资本保全 Ws[D{dS/
C (103)capital resource planning 资本资源计划 &]p}+{ (>
C (104)capital surplus 资本盈余 o=+Z.-q
C (105)capital turnover 资本周转率 mNmUUj9z
C (106)card 记录卡 R'K/t|MC
C (107)cash 现金 &V=7D# L
C (108)cash account 现金账户 OYwGz
C (109)cash book 现金账薄 0~A#>R'
C (110)cash cow 金牛产品 8QgA@y"
C (111)cash flow 现金流量 ?r_kyuU
C (112)cash discounted 现金贴现 BR_TykP
C (113)cash flow budget 现金流量预算 fjz) Gp
C (114)cash flow statement 现金流量表 {")\0|2\x
C (115)cash ledger 现金分类账 _kraMQ>
C (116)cash limit 现金限额 AHh#Fx+K
C (117)CCA 现时成本会计 Q
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C (118)center 中心 |hzT;
C (119)changeover time 变更时间 sRRI3y@
C (120)chartered entity 特许经济个体 _GaJXWMbk
C (121)cheque 支票 v"6 \=@
C (122)cheque register 支票登记薄 V^fV7hw<
C (123)coin analysis 零钱分类 n]? WCG}cd
C (124)classification 分类 v|t{1
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C (125)clock card 工时卡
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C (126)code 代码 *>
3Qd7
C (127)commitment accounting 承诺确认会计 ZW4aY}~)$
C (128)common cost 共同成本 D,;\F,p
C (129)company limited byguarantee 有限担保责任公司 m2bDHQ+
C (130)company limited shares 股份有限公司 L4'[XcY
C (131)competitive position 竞争能力状况 yyl#{Nl@t
C (132)concept 概念 'imU`zeo
C (133)conglomerate 跨行业企业 PXYE;*d(
C (134)consistency concept 一致性概念 2:^njqX
C (135)consolidated accounts 合并报表 IM(u<c$
C (136)consolidation accounting 合并会计 zmFws-+A
C (137)consortium 财团 H
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C (138)contingency plan 应急计划 pA4 ,@O
C (139)contingent liabilities 或有负债 FvImX
C (140)continuous operation 连续生产 o#
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C (141)contra 抵消 <e"J4gZf&
C (142)contract cost 合同成本 RXSf,O
C (143)contract costing 合同成本计算 ;Rnhe_A.
C (144)contribution 贡献毛益 N +Sq}hI
C (145)contribution centre 贡献中心 oN,s.Of
C (146)contribution chart 贡献图 M}FWBs'*|
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
nB@UKX
C (148)contribution to salesration 贡献毛益对销售比率 !k&)EWP?
C (149)control 控制 %efGt6&
C (150)control account 控制帐户 `lCuU~~ag
C (151)control limits 控制限度 H'Qo\L4H
C (152)controllability concept 可控制概念 |r=DBd3
C (153)controllable cost 可控制成本 #uvJH8)D
C (154)conversion cost 加工成本
%$X\"
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 iD_TP
C (156)corporate appraisal 公司评估 ?Myh7
C (157)corporate planning 公司计划 v|@1(
C (158)corporate social reporting 公司社会报告 *8A6Q9YT
C (159)corporation 股份公司 %v=!'?VT
C (160)cost 成本 78Y@OL_$
C (161)cost account 成本帐户 gY5l.&
C (162)cost accounting 成本会计 /6tcSg)
C (163)cost accounting manual 成本手册 x-Z^Q C
C (164)cost accounts calendar 成本报表的日历时间 mnQ'X-q3iO
C (165)cost adjustment 成本调整 oXal
C (166)cost allocation 成本分配 (cV
C (167)cost apportionment 成本分摊 v*TeTA
%
C (168)cost attribution 成本归属 &=w|vB)(p
C (169)cost audit 成本审计 W<'<'z5
C (170)cost behaviour 成本性态 &?<AwtNN
C (171)cost benefit analysis 成本效益分析 0X"\ a'M_
C (172)cost center 成本中心 ;93KG4a
C (173)cost driver 成本动因