q[-|ZA bbr
1Fv8T'
注会《审计》英语常用词汇 0s1'pA'
x
Sv-;!y
zJ5hvDmC
1.audit 审计 85'nXYN{d
2.attestation 鉴证 rVY?6OMkd
3.credibility 可信赖程度 'iJDWxCD
4.audit of financial statements 财务报表审计 f0vJm
5.agreed-upon procedures 执行商定程序 >QXzMN}o
6.high levels of assurance 高水平保证 l09Fn>wa
7.compilation 编制 F9-[%l
8.reliability 可靠性 C;9t">prk
9.relevance 相关性 <j;]!qFR
10.professional skepticism 职业谨慎 ^EF'TO$
11.objectivity 客观性 :Zza)>l
12. professional competence 专业胜任能力 WJfES2N
13.Senior/CPA-in-charge 项目经理 zxkM'8JC
14.audit engagement letter 业务约定书 k}GjD2m
15.recurring audit 连续审计 #<4--$Xo
16.the client 委托人 </= CZy5w
17.change CPA 更换注册会计师 5k]XQxc6_
18.the existing CPA 现任注册会计师 _pW_G1U
19.the successor CPA 后任注册会计师 vYdR ht\(
20.the preceding CPA前任注册会计师 N>0LQ
MI
21.issue the audit report 出具审计报告 -IadHX}]t
22.expert 专家 ?OE#q$ g
23.the board of directors 董事会 L7]]ZAH!1
24.knowledge of the entity‘ s business 了解被审计单位情况 )>\4ULR83
25.assess material misstatement risks评估重大错报风险 |m)kN2w
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 !siWEzw
27.a general knowledge of —— 初步了解―――的情况 /%!~x[BeJ>
28.a more knowledge of—— 进一步了解的情况 iwU[6A
29.the prior year‘s working papers 以前年度工作底稿 gw^'{b
30.minutes of meeting 会议纪要 2:Q(Gl`<l
31.business risks 经营风险 B8 H75sz
32.appropriateness 适当性 Hy]
33.accounting estimate 会计估计 \7Qb229?
34.management representations 管理层声明 ?1peF47Z
35.going concern assumption 持续经营假设 4J5pXlzV
36.audit plan 审计计划 h./P\eDc
37.significant audit areas 重点审计领域 _1aGtX|W
38.error 错误 e`iEy=W
39.fraud舞弊 u`_*g^5q"
40.modified or additional procedures 修改或追加审计程序 }$&xTW_
41.misappropriation of assets 侵占资产 RP!
X8~8
42.transactions without substance 虚假交易 ^
q
?1U?4
43.unusual pressures 异常压力 s5&=Bsv
44.the suspected noncompliance 涉嫌存在违法行为 ^z~~VBv
45.materialiy 重要性 =xL )$DTg)
46.exceed the materiality level 超过重要性水平 dY!u)M;~~
47.approach the materiality level 接近重要性水平 <r~wZ}s
48.an acceptably low level 可接受水平 gzf-)J
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 Qqc]aVRF
50.misstatements or omissions 错报或漏报 _okWQvdH
51.aggregate 总计 "$| Zr
52.subsequent events 期后事项 @pFj9[N
53.adjust the financial statements 调整财务报表 _'!kuE,*1
54.perform additional audit procedures 实施追加的审计程序 wfR&li{
55.audit risk 审计风险 <uci9- eC
56.detection risk 检查风险 (RE2I
57.inappropriate audit opinion 不适当的审计意见 &^!h}D%T/
58.material misstatement 重大的错报 k_ Y~;P@
59.tolerable misstatement 可容忍错报 2 0tO#{Li
60.the acceptable level of detection risk 可接受的检查风险 F PR`tE
61.assessed level of material misstatement risk 重大错报风险的评估水平 M:n 6BC>t"
62.simall business 小规模企业 I[d]!YI
}F
63.accounting system 会计系统 Xj@+{uvQB
64.test of control 控制测试 lr~0pL
65.walk-through test 穿行测试 oehaQ#e
66.communication 沟通 Zb_apjg[4
67.flow chart 流程图 <+v{GF#R
68.reperformance of internal control 重新执行 B{MaMf)
69.audit evidence 审计证据 n?xTkkr0
70.substantive procedures 实质性程序 [syj#
71.assertions 认定 Fky?\ec
72.esistence 存在 tg\|?
73.occurrence 发生 QJGKQ2^ n
74.completeness 完整性 Da.G4,vLh
75.rights and obligations 权利和义务 Q.Aa{d9e
76.valuation and allocation 计价和分摊 Z[?mc|*x
77.cutoff 截止 Z>P*@S,6G
78.accuracy 准确性 F #`=oM$5
79.classification 分类 !%)]56(
80.inspection 检查 /M=3X||
81.supervision of counting 监盘 "rhYCZ B
82.observation 观察 33Az$GXFsq
83.confirmation 函证 swcd&~9r
84.computation 计算 -_N)E ))G
85.analytical procedures 分析程序 :"1|
AJo)
86.vouch 核对 G~,:2
o3
87.trace 追查 5B4Ssrs5W~
88.audit sampling 审计抽样 L] %l51U
89.error 误差 i|WQ0fD
90.expected error 预期误差 E4z)Mr#
91.population 总体 eiVC"0-c}
92.sampling risk 抽样风险 12UD19!
93.non- sampling risk 非抽样风险 H t(n%;<
94.sampling unit 抽样单位 3Q^fVn$tk
95.statistical sampling 统计抽样 jgv`>o%<W
96.tolerable error 可容忍误差 g}LAks
97.the risk of under reliance 信赖不足风险 pzZk\-0R
98.the risk of over reliance 信赖过度风险 b KtD"JG\
99.the risk of incorrect rejection 误拒风险 EgjR^A1W2
100. the risk of incorrect acceptance 误受风险 Xf[kI
101.working trial balance 试算平衡表 }H> ^o9
102.index and cross-referencing 索引和交叉索引 80OtO#1y
103.cash receipt 现金收入 +]Zva:$#`
104.cash disbursement 现金支出 <ABX0U[*
105.bank statement 银行对账单 X}ma]
106.bank reconciliation 银行存款余额调节表 R%Y`=pK>}
107.balance sheet date 资产负债表日 QS[L~97m2M
108.net realizable value 可变现净值 M5357Q
109.storeroom 仓库 &ANP`=
110.sale invoice 销售发票 :aCrX
111.price list 价目表 NoE*/!Sr
112.positive confirmation request 积极式询证函 ^TY;Zp
113.negative confirmation request 消极式询证函 r!1D*v5&:
114.purchase requisition 请购单
I#F!N
6;
115.receiving report 验收报告 8.AR.o
116.gross margin 毛利 !9Z r;K~\
117.manufacturing overhead 制造费用 XRx+Dddt;
118.material requisition 领料单 !>,m&O-x
119.inventory-taking 存货盘点 'xY@ x-o
120.bond certificate 债券 dO> VwP
121.stock certificate 股票 TfYVw~p_ %
122.audit report 审计报告 x!LQxoNF
123.entity 被审计单位 H,3\0BKk
124.addressee of the audit report 审计报告的收件人 f5AjJYq1
125.unqualified opinion 无保留意见 *a
;@*
126.qualified opinion 保留意见 H %J
aZ?(
127.disclaimer of opinion 无法表示意见 "5R~(+~<@
128.adverse opinion 否定意见 D"(L5jR8m@
}/tf>?c
A (1)ABC 作业基础成本计算 y$FW$Ka
A (2)absorbed overhead 已吸收制造费用 g- AHdYJ
A (3)absorption costing 吸收成本计算 V&8VwF^-
A (4)account 账户,报表 `*", <
A (5)accounting postulate 会计假设 wI]"U2L5
A (6)accounting series release 会计公告文件 Un`^jw#_
A (7)accounting valuation 会计计价 ryF7
A (8)account sale 承销清单 )a9 ]US^
A (9)accountability concept 经营责任概念 9EDfd NN
A (10)accountancy 会计职业 g8qgk:}
A (11)accountant 会计师 w
N
1niR'
A (12)accounting 会计 [[PEa-992
A (13)agency cost 代理成本 gVQjL+_W
A (14)accounting bases 会计基础 5pr"d@.
A (15)accounting manual 会计手册 J;_}lF9d@
A (16)accounting period 会计期间 /Jf.y*;
A (17)accounting policies 会计方针 FuI73
A (18)accounting rate of return 会计报酬率 .+7;)K
A (19)accounting reference date 会计参照日 B`*ZsS=R-
A (20)accounting reference period 会计参照期间 \^ghdU
A (21)accrual concept 应计概念 kt`nbm|aw
A (22)accrual expenses 应计费用 O5$/55PI
A (23)acid test ration 速动比率(酸性测试比率) 5`
Te\H
A (24)acquisition 购置 Bm&kk
x.9P
A (25)acquisition accounting 收购会计 6"Bic rY
A (26)activity based accounting 作业基础成本计算 zi`b2h
A (27)adjusting events 调整事项 *Qugv^-
A (28)administrative expenses 行政管理费 0/S_e)U
A (29)advice note 发货通知 ST\$=
A (30)amortization 摊销 }|PY!O
A (31)analytical review 分析性检查 }*.0N;;C
A (32)annual equivalent cost 年度等量成本法 .>Ljnk
A (33)annual report and accounts 年度报告和报表 TIp:FW[
A (34)appraisal cost 检验成本 >2bKSh
A (35)appropriation account 盈余分配账户 WVVJ
A (36)articles of association 公司章程细则 t]7&\ihZi~
A (37)assets 资产 X[f=h=|
A (38)assets cover 资产保障 TXe$<4"
A (39)asset value per share 每股资产价值 3nZo{p:E
A (40)associated company 联营公司 J7r|atSk
A (41)attainable standard 可达标准 Fx-8M!
626Z5Afg
A (42)attributable profit 可归属利润 W6On93sa
A (43)audit 审计 8_T6_jL<
A (44)audit report 审计报告 jqPkc28
A (45)auditing standards 审计准则 pdE3r$C
A (46)authorized share capital 额定股本 | WvU q
A (47)available hours 可用小时 h;6lK$!c
A (48)avoidable costs 可避免成本 k0T?-iM
B (49)back-to-back loan 易币贷款 =[F<7pvE
B (50)backflush accounting 倒退成本计算 31/Edd"]
B (51)bad debts 坏帐 Me
5_4H&Sg
B (52)bad debts ratio 坏帐比率 H$I=W>;
B (53)bank charges 银行手续费 %-d]X{J:
B (54)bank overdraft 银行透支 'fW6
.0fXa
B (55)bank reconciliation 银行存款调节表 5nsq[Q`
B (56)bank statement 银行对账单 kF/9-[]$g,
B (57)bankruptcy 破产 ,"B+r6}EF
B (58)basis of apportionment 分摊基础 FJ asS8
B (59)batch 批量 &hRvol\J
B (60)batch costing 分批成本计算 $@UN4B?y
B (61)beta factor B(市场)风险因素 7)s^8+
B (62)bill 账单 D1__n6g[
B (63)bill of exchange 汇票 I1
PuHf Qs
B (64)bill of landing 提单 cReB~wk
B (65)bill of materials 用料预计单 ;[fw]P n
B (66)bill payable 应付票据 qK)73eNSR
B (67)bill receivable 应收票据 O%FPS=
B (68)bin card 存货记录卡 5}`_x+$%(`
B (69)bonus 红利 lV%N
B (70)book-keeping 薄记 2Lx3=[ik
B (71)Boston classification 波士顿分类 :_O%/k1\@
B (72)breakeven chart 保本图 Uw
47LP
B (73)breakeven point 保本点 fMOU$0]$<
B (74)breaking-down time 复位时间 L'F
<ev
B (75)budget 预算 YCP
) %}
B (76)budget center 预算中心 u9N 1pZ~
B (77)budget cost allowance 预算成本折让 ^Vpq$'!
B (78)budget manual 预算手册 daYx76yP_?
B (79)budget period 预算期间 () j=5KDu
B (80)budgetary control 预算控制 '_V2!?+RU+
B (81)budgeted capacity 预算生产能力 Y 'ow
B (82)burden 制造费用 7AObC4 g
B (83)business center 经营中心 eM+!Y>8Y
B (84)business entity 营业个体 t25,0<iW
B (85)business unit 经营单位 8O38#{[S
B (86)buy-out management 管理性购买产权 qzTuxo0B
B (87)by-product 副产品 92 [;Y
C (88)called-up share capital 催缴股本 -4cXRv]
C (89)capacity 生产能力 hRCed4qA
C (90)capacity ratios 生产能力比率 ~8]NK&J
C (91)capital 资本 RO.k]x6
C (92)capital assets pricing model资本资产计价模式 ll C#1
C (93)capital commitment 承诺资本 >"C,@cN}B
C (94)capital employed 已运用的资本 >k'c'7/
C (95)capital expenditure 资本支出 l6d$V9A
C (96)capital expenditureauthorization 资本支出核准 ?:)]h c
C (97)capital expenditure control 资本支出控制 ndkti5L,
C (98)capital expenditure proposal资本支出申请 ypy
68_xyW
C (99)capital funding planning 资本基金筹集计划 CO`_^7o9(
C (100)capital gain 资本收益 hC\6-
0u
C (101)capital investment appraisal资本投资评估 ;dJ1
C (102)capital maintenance 资本保全 {|'
E
C (103)capital resource planning 资本资源计划 kOed ]>H
C (104)capital surplus 资本盈余
`b^Ru+(dM
C (105)capital turnover 资本周转率 ]bK=FIK2
C (106)card 记录卡 yrlf+tl
C (107)cash 现金 &sU?Ok
6
C (108)cash account 现金账户 g4l
!xT
C (109)cash book 现金账薄 2* 2wY =
C (110)cash cow 金牛产品 FAj)OTI2S
C (111)cash flow 现金流量 PBp^|t]E>
C (112)cash discounted 现金贴现 W' s
C (113)cash flow budget 现金流量预算 F~P%AjAx'
C (114)cash flow statement 现金流量表 * cgI.+
C (115)cash ledger 现金分类账 lqm1!5dt
C (116)cash limit 现金限额 1 A\OC
C (117)CCA 现时成本会计 |fHV2Y`:g
C (118)center 中心 smnSDS
C (119)changeover time 变更时间 /@,j232
C (120)chartered entity 特许经济个体 h"/<?3{
C (121)cheque 支票 o:_Xv.HRZo
C (122)cheque register 支票登记薄 dzDqZQY$
C (123)coin analysis 零钱分类 /%;mqrdk
C (124)classification 分类 lhBT@5Dm9
C (125)clock card 工时卡 &8vCZN^
C (126)code 代码 ?]}8o}G
C (127)commitment accounting 承诺确认会计 Ym =FgM\
C (128)common cost 共同成本 <c,u3cp
C (129)company limited byguarantee 有限担保责任公司 o)2W`i &
C (130)company limited shares 股份有限公司 }t>q9bZ9z
C (131)competitive position 竞争能力状况 Z0fJ9HW
C (132)concept 概念 (_9|w|(
C (133)conglomerate 跨行业企业 kDB iBNdB
C (134)consistency concept 一致性概念 !Zbesp KZ
C (135)consolidated accounts 合并报表 0]x;n+G[q
C (136)consolidation accounting 合并会计 j5%qv(w
C (137)consortium 财团 %HSl)zEo>C
C (138)contingency plan 应急计划 3D)b*fPc
C (139)contingent liabilities 或有负债 "]t>ZT:OJ
C (140)continuous operation 连续生产 agd)ag4"[u
C (141)contra 抵消 qi+&|80T.
C (142)contract cost 合同成本 GJ}.\EaAJ
C (143)contract costing 合同成本计算 bj"z8 kP
C (144)contribution 贡献毛益 2[dIOb4b
C (145)contribution centre 贡献中心 y67uH4&Vm
C (146)contribution chart 贡献图 `W[+%b
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 4VIg>EL*
C (148)contribution to salesration 贡献毛益对销售比率 =J@`0H"
C (149)control 控制 7CrpUh
C (150)control account 控制帐户 XKq@]=\F
C (151)control limits 控制限度 3:|-#F*k{
C (152)controllability concept 可控制概念 * Zd_
HJi
C (153)controllable cost 可控制成本 MB*u-N0v
C (154)conversion cost 加工成本 Isovwd
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 D{AFL.r{
C (156)corporate appraisal 公司评估 'Kis hXOn]
C (157)corporate planning 公司计划 <{019Oa
C (158)corporate social reporting 公司社会报告 "E>t,
D
C (159)corporation 股份公司 A/Khk2-:
C (160)cost 成本 JCQ:+eqt
C (161)cost account 成本帐户 _@E "7<\
C (162)cost accounting 成本会计 V_;9TC
C (163)cost accounting manual 成本手册 0R
yFv+
C (164)cost accounts calendar 成本报表的日历时间 -3mgza
C (165)cost adjustment 成本调整 M\yHUS6N
C (166)cost allocation 成本分配 fr#Qz{
C (167)cost apportionment 成本分摊
k!doIMj
C (168)cost attribution 成本归属 tF`MT%{Va
C (169)cost audit 成本审计 Kzk
gWMM
C (170)cost behaviour 成本性态 >%c*
Xe
C (171)cost benefit analysis 成本效益分析 \n@V-b
C (172)cost center 成本中心 IT1PPm
C (173)cost driver 成本动因