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注会《审计》英语常用词汇 78xiT
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1.audit 审计 fvTp9T\f3
2.attestation 鉴证 u{WI 4n?
3.credibility 可信赖程度 FN sSJU3ld
4.audit of financial statements 财务报表审计 :LX!T&
5.agreed-upon procedures 执行商定程序 O>rz+8 T
6.high levels of assurance 高水平保证 su\Lxv
7.compilation 编制 C&d,|e "\
8.reliability 可靠性 tx1TtWo
9.relevance 相关性 ?j!/Hc/b4
10.professional skepticism 职业谨慎 C\C*@9=&x
11.objectivity 客观性 x51p'bNy
12. professional competence 专业胜任能力 -t`KCf,0
13.Senior/CPA-in-charge 项目经理 P&o+ut:
14.audit engagement letter 业务约定书 dXt@x8E
15.recurring audit 连续审计 = "Lb5!
16.the client 委托人 bsc b
17.change CPA 更换注册会计师 &{M-<M
18.the existing CPA 现任注册会计师 Gqa
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19.the successor CPA 后任注册会计师 [e. `M{(TB
20.the preceding CPA前任注册会计师 **9[e[(X
21.issue the audit report 出具审计报告 O'k<4'TC
22.expert 专家 ABtv|0K
23.the board of directors 董事会 :Z;kMrU
24.knowledge of the entity‘ s business 了解被审计单位情况 S|RUc}(
25.assess material misstatement risks评估重大错报风险 Fok`-U
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 ,+n
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27.a general knowledge of —— 初步了解―――的情况 $I4JKh
28.a more knowledge of—— 进一步了解的情况 G\f:H%[5[
29.the prior year‘s working papers 以前年度工作底稿 =cR=E{20
30.minutes of meeting 会议纪要 [9CBTSr
31.business risks 经营风险 Y5IQhV.
32.appropriateness 适当性 It'PWqZtG
33.accounting estimate 会计估计 4NFvX4
34.management representations 管理层声明 pi*?fUg!W
35.going concern assumption 持续经营假设 >?X(,c
36.audit plan 审计计划 Y#-pK)EeU
37.significant audit areas 重点审计领域 Wc##
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38.error 错误 [QT
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39.fraud舞弊 _32 o7}!x
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 t_X
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42.transactions without substance 虚假交易 ve/|"RB
43.unusual pressures 异常压力 g31\7\)Ir
44.the suspected noncompliance 涉嫌存在违法行为 9@p+g`o
45.materialiy 重要性 @2A&eLwLH
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 [*=UH*:'N
48.an acceptably low level 可接受水平 ^MZ9Zu_
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 ?B4X&xf.D
50.misstatements or omissions 错报或漏报 ~rz%TDX0\
51.aggregate 总计 Mg^3Y'{o
52.subsequent events 期后事项 A}03s6^i;
53.adjust the financial statements 调整财务报表 Q
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54.perform additional audit procedures 实施追加的审计程序 z
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55.audit risk 审计风险 Ria*+.k@"B
56.detection risk 检查风险 W(*?rA- PP
57.inappropriate audit opinion 不适当的审计意见 /{X2:g {
58.material misstatement 重大的错报 r?n3v[B
59.tolerable misstatement 可容忍错报 xOpCybmc
60.the acceptable level of detection risk 可接受的检查风险 3)py|W%X$
61.assessed level of material misstatement risk 重大错报风险的评估水平 Je~Ybh
62.simall business 小规模企业 ivl_=
63.accounting system 会计系统 EtvYIfemr
64.test of control 控制测试 #>\8m+h 9
65.walk-through test 穿行测试 lLeN`{?
66.communication 沟通 7;:Uv=
67.flow chart 流程图 AqP7UL
68.reperformance of internal control 重新执行 w8AHs/'r
69.audit evidence 审计证据 yy3-Xu4
70.substantive procedures 实质性程序 _Nq7_iT0
71.assertions 认定 #]o#~:S=
72.esistence 存在 NA8$G|.?
73.occurrence 发生 '^6x-aeq[D
74.completeness 完整性 }#f~"-O
75.rights and obligations 权利和义务 z2A1h!
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76.valuation and allocation 计价和分摊 > 1
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77.cutoff 截止 |/35c0IM
78.accuracy 准确性 wS1zd?
79.classification 分类 rv97Wm+
80.inspection 检查 +~\c1|f
81.supervision of counting 监盘 7q _.@J
82.observation 观察 1{X ;&y
83.confirmation 函证 (
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84.computation 计算 Wd_KZ}lX
85.analytical procedures 分析程序 vwQ6=
86.vouch 核对 q--;5"=S
87.trace 追查 u~
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88.audit sampling 审计抽样 |nj,]pA
89.error 误差 zc#aQ.
90.expected error 预期误差 Vnq&lz%QqC
91.population 总体 7vs>PV
92.sampling risk 抽样风险 dg]: JU
93.non- sampling risk 非抽样风险 <O?UC/$)7
94.sampling unit 抽样单位 | sio:QP
95.statistical sampling 统计抽样 OmX(3>:9
96.tolerable error 可容忍误差 Od
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97.the risk of under reliance 信赖不足风险 eE-
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98.the risk of over reliance 信赖过度风险 T"$yh2tSY
99.the risk of incorrect rejection 误拒风险 nZ2mY!*
100. the risk of incorrect acceptance 误受风险 ?5g0#wqI
101.working trial balance 试算平衡表 WwM/M!98J
102.index and cross-referencing 索引和交叉索引 Lk|%2XGO&
103.cash receipt 现金收入 m0k~8^L@f
104.cash disbursement 现金支出 iv/!c Mb
105.bank statement 银行对账单 AR-&c 3o
106.bank reconciliation 银行存款余额调节表 *^&2L,w
107.balance sheet date 资产负债表日 eO:wx.PW
108.net realizable value 可变现净值 n++L
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109.storeroom 仓库 \{ui{8+G
110.sale invoice 销售发票 gf8DhiB
111.price list 价目表 ?xuhN
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112.positive confirmation request 积极式询证函 >1Y',0v
113.negative confirmation request 消极式询证函 tb-:9*2j-
114.purchase requisition 请购单 >~sAa+Oxi
115.receiving report 验收报告 5L}qL?S`x|
116.gross margin 毛利 f 6h!wx
117.manufacturing overhead 制造费用 M1/Rba Q
118.material requisition 领料单 (E*eq-8
119.inventory-taking 存货盘点 jLs-v
120.bond certificate 债券 Q,mmHw.`J
121.stock certificate 股票 Z'vGX,:
122.audit report 审计报告 1c}
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123.entity 被审计单位 T.sib&R
124.addressee of the audit report 审计报告的收件人 CcZ\QOet&C
125.unqualified opinion 无保留意见 u!As?AD.
126.qualified opinion 保留意见 U
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127.disclaimer of opinion 无法表示意见 O!D0hW4
128.adverse opinion 否定意见 ']hB_4v
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A (1)ABC 作业基础成本计算 Wa{>R2h\
A (2)absorbed overhead 已吸收制造费用 aAr gKM f
A (3)absorption costing 吸收成本计算 F`$V H^%V
A (4)account 账户,报表 <I{)p;u1
A (5)accounting postulate 会计假设 wYrb P11
A (6)accounting series release 会计公告文件 !kl9X-IiI
A (7)accounting valuation 会计计价 1h.N
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A (8)account sale 承销清单 q.l"Y#d
A (9)accountability concept 经营责任概念 4_E{
A (10)accountancy 会计职业 w7?&eF(w(
A (11)accountant 会计师 w}<CH3cx
A (12)accounting 会计 ^nYS@
A (13)agency cost 代理成本 EhkvC>y
A (14)accounting bases 会计基础 |[tlR`A $
A (15)accounting manual 会计手册 gm63dE>
A (16)accounting period 会计期间 "?Eh_Dw
A (17)accounting policies 会计方针 JwNG`MGc
A (18)accounting rate of return 会计报酬率 yu'2
A (19)accounting reference date 会计参照日 Jbud_.h9
A (20)accounting reference period 会计参照期间 3:f<cy
A (21)accrual concept 应计概念 ztNm,1pnQ
A (22)accrual expenses 应计费用 LP8Stj JP
A (23)acid test ration 速动比率(酸性测试比率) a3wTcp "r
A (24)acquisition 购置 J1^6p*]GX
A (25)acquisition accounting 收购会计 4 |ryt4B
A (26)activity based accounting 作业基础成本计算 lH6zZ8rh
A (27)adjusting events 调整事项 5h9`lS2
A (28)administrative expenses 行政管理费 +)#d+@-
A (29)advice note 发货通知 MVW2%6
A (30)amortization 摊销 OKU9v{
A (31)analytical review 分析性检查 #-ioLt%
A (32)annual equivalent cost 年度等量成本法 xHv<pza:
A (33)annual report and accounts 年度报告和报表 >;N0( xB
A (34)appraisal cost 检验成本 5TqT`XTzm
A (35)appropriation account 盈余分配账户 $z!o&3c'x
A (36)articles of association 公司章程细则 W_NQi
A (37)assets 资产 Q7X6OFl?
A (38)assets cover 资产保障 M+X>!Os
A (39)asset value per share 每股资产价值 7u"t4Or
A (40)associated company 联营公司 .u3!%{/v(c
A (41)attainable standard 可达标准 uUUj?%
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A (42)attributable profit 可归属利润 ANNfL9:Jy
A (43)audit 审计 e7f3dqn0
A (44)audit report 审计报告 hKq#
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A (45)auditing standards 审计准则 sjpcz4|K
A (46)authorized share capital 额定股本 Ctpr.
A (47)available hours 可用小时 Ux~rBv''
A (48)avoidable costs 可避免成本 P;D)5yP092
B (49)back-to-back loan 易币贷款 tN&x6O+@
B (50)backflush accounting 倒退成本计算 / vI sX3v
B (51)bad debts 坏帐 Y%v?ROql
B (52)bad debts ratio 坏帐比率 =@U~sl[
B (53)bank charges 银行手续费 U[/k=}76
B (54)bank overdraft 银行透支 sgdxr!1?y
B (55)bank reconciliation 银行存款调节表 b[<zT[.:
B (56)bank statement 银行对账单 p/|]])2
B (57)bankruptcy 破产 12\h| S~
B (58)basis of apportionment 分摊基础 Xqt3p6
B (59)batch 批量 &>UI {
B (60)batch costing 分批成本计算 G992{B
B (61)beta factor B(市场)风险因素 \IL/?J
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B (62)bill 账单 {=WTAgP
B (63)bill of exchange 汇票 C%LRb{|d
B (64)bill of landing 提单 3 8>?Z]V
B (65)bill of materials 用料预计单 =W(mZ#*vdY
B (66)bill payable 应付票据 HS"E3s8
B (67)bill receivable 应收票据 Az29?|e
B (68)bin card 存货记录卡 pqmS
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B (69)bonus 红利 5;wA7@
B (70)book-keeping 薄记 +H5=zf2
B (71)Boston classification 波士顿分类 1b:3'E.#w
B (72)breakeven chart 保本图 8A{n9>jrb
B (73)breakeven point 保本点 |^K-m42
B (74)breaking-down time 复位时间 `9a %vN
B (75)budget 预算 8OoKP4,;
B (76)budget center 预算中心 *NdSL
B (77)budget cost allowance 预算成本折让 7e\g
B (78)budget manual 预算手册 8W$uw~|dw
B (79)budget period 预算期间 lf4V;|!^
B (80)budgetary control 预算控制 p._BG80
B (81)budgeted capacity 预算生产能力 PtySPDClj
B (82)burden 制造费用 gs)wQgJ [
B (83)business center 经营中心
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B (84)business entity 营业个体 B#RwW,
B (85)business unit 经营单位 okfGd=
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B (86)buy-out management 管理性购买产权 x8i;uH\8
B (87)by-product 副产品 zr~hGhfq
C (88)called-up share capital 催缴股本 %~`8F\Hiu
C (89)capacity 生产能力 tz&'!n}
C (90)capacity ratios 生产能力比率 Xx_v>Jn!
C (91)capital 资本 _-aQ.p ?T
C (92)capital assets pricing model资本资产计价模式 iiS^xqSNCt
C (93)capital commitment 承诺资本 j4j %r(
C (94)capital employed 已运用的资本 Ws"eF0,'Z
C (95)capital expenditure 资本支出 ?N2/;u>
C (96)capital expenditureauthorization 资本支出核准 hGmJG,H
C (97)capital expenditure control 资本支出控制 u_[^gS7
C (98)capital expenditure proposal资本支出申请 fHTqLYd-
C (99)capital funding planning 资本基金筹集计划 tZlz0BY!
C (100)capital gain 资本收益 f/t1@d!
C (101)capital investment appraisal资本投资评估 %?K1X^52d
C (102)capital maintenance 资本保全 N S*
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C (103)capital resource planning 资本资源计划 7=yC*]BH-=
C (104)capital surplus 资本盈余 WZq0$:I
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C (105)capital turnover 资本周转率 PjriAlxD
C (106)card 记录卡 H^cB
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C (107)cash 现金 OQ&?^S`8',
C (108)cash account 现金账户 ?0_Bs4O\
C (109)cash book 现金账薄 7'pCFeA>=T
C (110)cash cow 金牛产品 t2Dx$vT*&
C (111)cash flow 现金流量 `2 X~3im
C (112)cash discounted 现金贴现 rYUhGmg`
C (113)cash flow budget 现金流量预算 xQV5-VoFC
C (114)cash flow statement 现金流量表 DJ?kQ
C (115)cash ledger 现金分类账 16"eyt>
C (116)cash limit 现金限额 Lc ,te1
C (117)CCA 现时成本会计 j+0=)Q%I=
C (118)center 中心 5~Vra@iab:
C (119)changeover time 变更时间 0{bGVLp
C (120)chartered entity 特许经济个体 `$j"nP F_
C (121)cheque 支票 jEr/*kv
C (122)cheque register 支票登记薄 R*~<?}Rr
C (123)coin analysis 零钱分类 j)IXe 0dMC
C (124)classification 分类 4:\1S~WW
C (125)clock card 工时卡 G0p|44_~t
C (126)code 代码 ['%]tWT9
C (127)commitment accounting 承诺确认会计 2Cd#~
C (128)common cost 共同成本 &6%%_Lw$
C (129)company limited byguarantee 有限担保责任公司 hhjT{>je
C (130)company limited shares 股份有限公司 .>z)6S_G
C (131)competitive position 竞争能力状况 D 3m4:z
C (132)concept 概念 e(7F| G*
C (133)conglomerate 跨行业企业 <4,hrx&.
C (134)consistency concept 一致性概念 M&P?/Zi=L
C (135)consolidated accounts 合并报表 +Bk d
C (136)consolidation accounting 合并会计 Mx<V;GPm
C (137)consortium 财团 -V@vY42
C (138)contingency plan 应急计划 [<m1xr4"k
C (139)contingent liabilities 或有负债 .6Jo1$+
C (140)continuous operation 连续生产 HO ,
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C (141)contra 抵消 R$(FrbC
C (142)contract cost 合同成本 "N'tmzifh
C (143)contract costing 合同成本计算 ^Glmg}>q
C (144)contribution 贡献毛益 sE87}Lz
C (145)contribution centre 贡献中心 |^jl^oW
C (146)contribution chart 贡献图 H8d%_jCr
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 3|4jS"t{f
C (148)contribution to salesration 贡献毛益对销售比率 *^R?*vNs
C (149)control 控制 "~~Js~
C (150)control account 控制帐户 h3rdqx1
C (151)control limits 控制限度 ^_FB .y%
C (152)controllability concept 可控制概念 cVjs-Xf7D%
C (153)controllable cost 可控制成本 nNNs3h(Ss
C (154)conversion cost 加工成本 B"rV-,n{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 G gmv(!
C (156)corporate appraisal 公司评估 EA.4m3
C (157)corporate planning 公司计划 e>`+Vk^Jc
C (158)corporate social reporting 公司社会报告
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C (159)corporation 股份公司 &DoYz[q
C (160)cost 成本 ! d Ns3d
C (161)cost account 成本帐户 E.V#Bk=
C (162)cost accounting 成本会计 Rlc$2y@pU
C (163)cost accounting manual 成本手册 ciRn"X
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C (164)cost accounts calendar 成本报表的日历时间 ?wzE+
p-
C (165)cost adjustment 成本调整 O iRhp(
C (166)cost allocation 成本分配 ZmSe>}B=
C (167)cost apportionment 成本分摊 *x[ZN\$`Y
C (168)cost attribution 成本归属 Ne7HPSWiOP
C (169)cost audit 成本审计 jWHv9XtW
C (170)cost behaviour 成本性态 3^m0 k
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C (171)cost benefit analysis 成本效益分析 y;zp*(}f$h
C (172)cost center 成本中心
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C (173)cost driver 成本动因