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注会《审计》英语常用词汇 'Lm.`U
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1.audit 审计 |H@M-
2.attestation 鉴证 aFC3yMKXh
3.credibility 可信赖程度 Z]Qm64^I
4.audit of financial statements 财务报表审计 Az.
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5.agreed-upon procedures 执行商定程序 D<rjxP
6.high levels of assurance 高水平保证 h]D=v B
7.compilation 编制 (Bmjz*%M
8.reliability 可靠性 %d?%^)
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9.relevance 相关性 Mv9s
10.professional skepticism 职业谨慎 h{h=',o1
11.objectivity 客观性 4bJ3uIP#
12. professional competence 专业胜任能力 !
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13.Senior/CPA-in-charge 项目经理 Dv hK0L*Qr
14.audit engagement letter 业务约定书 z.jGVF4
15.recurring audit 连续审计 opIcSm&
16.the client 委托人 6}|vfw
17.change CPA 更换注册会计师 hwXp=not(
18.the existing CPA 现任注册会计师 f?{Y<M~]
19.the successor CPA 后任注册会计师 CId`6W
20.the preceding CPA前任注册会计师 `b]
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21.issue the audit report 出具审计报告 NuP@eeF>,
22.expert 专家 8l}|.Q#--
23.the board of directors 董事会 3'']q3H
24.knowledge of the entity‘ s business 了解被审计单位情况 ,O-lDzcw
25.assess material misstatement risks评估重大错报风险 2`Pk@,:_
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 yx}:Sgv%
27.a general knowledge of —— 初步了解―――的情况 ^Krkf4fO
28.a more knowledge of—— 进一步了解的情况 w6cPd'
29.the prior year‘s working papers 以前年度工作底稿 fx}R7GN2
30.minutes of meeting 会议纪要 _>aesp%
31.business risks 经营风险 MP3E]T~:
32.appropriateness 适当性 b;}MA7=
33.accounting estimate 会计估计 (nc fR
34.management representations 管理层声明 Q2NS> [
35.going concern assumption 持续经营假设 4+W}TKw
36.audit plan 审计计划 @TH \hr]
37.significant audit areas 重点审计领域 N7M^
38.error 错误 ~M\s!!t3
39.fraud舞弊 ck@[% ?
40.modified or additional procedures 修改或追加审计程序 WK=!<FsC$
41.misappropriation of assets 侵占资产 }U(^ QB
42.transactions without substance 虚假交易 U}5uy9A
43.unusual pressures 异常压力 RSnK`N\9jb
44.the suspected noncompliance 涉嫌存在违法行为 V3m!dp]
45.materialiy 重要性 ]ny(l#Hu:
46.exceed the materiality level 超过重要性水平 OIoAqt
47.approach the materiality level 接近重要性水平 l,/5$JGnk
48.an acceptably low level 可接受水平 gVD!.
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 kPxEGuL'
50.misstatements or omissions 错报或漏报 kt S0
51.aggregate 总计 AX&1-U
52.subsequent events 期后事项 G?"1
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53.adjust the financial statements 调整财务报表 gr2zt&Z4
54.perform additional audit procedures 实施追加的审计程序 59ivL6=3
55.audit risk 审计风险 &/zsIx+
56.detection risk 检查风险 '2
)d9_ w
57.inappropriate audit opinion 不适当的审计意见 O/<jt'
58.material misstatement 重大的错报 dB/Epc&
59.tolerable misstatement 可容忍错报 B02~/9*Y"
60.the acceptable level of detection risk 可接受的检查风险 w?/,LV
61.assessed level of material misstatement risk 重大错报风险的评估水平 ! [: K/
62.simall business 小规模企业 0P)c)x5
63.accounting system 会计系统 0}b8S48|?
64.test of control 控制测试 /|\`NARI
65.walk-through test 穿行测试 d5i/:
66.communication 沟通 '}
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67.flow chart 流程图 ?Cu$qE!h)[
68.reperformance of internal control 重新执行 :Ert57@l
69.audit evidence 审计证据 5I<?HsK@
70.substantive procedures 实质性程序 XRz.R/
71.assertions 认定 `\qU.m0(j
72.esistence 存在 r&H>JCRZ<=
73.occurrence 发生 ;m&f Vp
74.completeness 完整性 X%gJ,c(4
75.rights and obligations 权利和义务 ZWr\v!4
76.valuation and allocation 计价和分摊 cg$~.ytPK
77.cutoff 截止 !^N/n5eoz
78.accuracy 准确性 >!oN+8[~
79.classification 分类 CHLMY}O0
80.inspection 检查 w|M?t{
81.supervision of counting 监盘 YGNX
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82.observation 观察 =DqGm]tA
83.confirmation 函证 x:@e ID
84.computation 计算 g$:
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85.analytical procedures 分析程序 c8yD-U/-
86.vouch 核对 6znm?s@~
87.trace 追查 5]F9o9]T
88.audit sampling 审计抽样 #{]=>n)j
89.error 误差 YZnrGkQ
90.expected error 预期误差 SGbo|Xe7:
91.population 总体 ;lK2]
92.sampling risk 抽样风险 QF^AnB
93.non- sampling risk 非抽样风险 --]\z* x
94.sampling unit 抽样单位 sC}/?^q
95.statistical sampling 统计抽样 ?+TD2~rD(
96.tolerable error 可容忍误差 ";zl6g"
97.the risk of under reliance 信赖不足风险 fG.w;Aemv5
98.the risk of over reliance 信赖过度风险 ilNm\fQ.
99.the risk of incorrect rejection 误拒风险 m4%m0"Z
100. the risk of incorrect acceptance 误受风险 }??q{B@v
101.working trial balance 试算平衡表 k4`v(au^
102.index and cross-referencing 索引和交叉索引 :<j
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103.cash receipt 现金收入 W6*(Y
104.cash disbursement 现金支出 M
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105.bank statement 银行对账单 8pk5[=3Z
106.bank reconciliation 银行存款余额调节表 ~ugcfDJ
107.balance sheet date 资产负债表日 3;Xs`dk
108.net realizable value 可变现净值 %k2zsM
109.storeroom 仓库 N*z<VZ
110.sale invoice 销售发票 -Pvt+I>
111.price list 价目表 &"CS1P|
112.positive confirmation request 积极式询证函 5 )C~L]
113.negative confirmation request 消极式询证函 G{s ,Y^
114.purchase requisition 请购单 #VrT)po+
115.receiving report 验收报告 ;1y\!f3#V~
116.gross margin 毛利 q`{.2yV
117.manufacturing overhead 制造费用 H;Bj\-Pa
118.material requisition 领料单 +6>Pp[%
119.inventory-taking 存货盘点 o3`Z@-.G
120.bond certificate 债券 k'\RS6M`L
121.stock certificate 股票 ?e ~* ,6
122.audit report 审计报告 ?W|POk}
123.entity 被审计单位 . X
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124.addressee of the audit report 审计报告的收件人 f8n'9HOw>
125.unqualified opinion 无保留意见 GC{Ys
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126.qualified opinion 保留意见 kz??""G7/
127.disclaimer of opinion 无法表示意见 weDv[b5i
128.adverse opinion 否定意见 pLIBNo?
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A (1)ABC 作业基础成本计算 n|F`6.G
A (2)absorbed overhead 已吸收制造费用 R0+m7mx#E
A (3)absorption costing 吸收成本计算 nd?m+C&W
A (4)account 账户,报表 a:8@:d1T K
A (5)accounting postulate 会计假设 s}A]lY
A (6)accounting series release 会计公告文件 G(4k#jB
A (7)accounting valuation 会计计价 Wqqo8Y~fq
A (8)account sale 承销清单 tF'67,~W
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 ar{e<&Bny
A (11)accountant 会计师 mEqV&M1;7l
A (12)accounting 会计 WRnUF[y+)
A (13)agency cost 代理成本 \jfW$TtZm
A (14)accounting bases 会计基础 44]ae~@a
A (15)accounting manual 会计手册 6v1j*'
A (16)accounting period 会计期间 G' b p
A (17)accounting policies 会计方针 *R:nB)(6<
A (18)accounting rate of return 会计报酬率 I/(`<s p
A (19)accounting reference date 会计参照日 FqiK}K.~/
A (20)accounting reference period 会计参照期间 (Hsfrc
A (21)accrual concept 应计概念 EuAa
A (22)accrual expenses 应计费用 b_LzG_n!
A (23)acid test ration 速动比率(酸性测试比率) \K4m~e@!
A (24)acquisition 购置 ZqhINM*Rm
A (25)acquisition accounting 收购会计 /2z2a-!r
A (26)activity based accounting 作业基础成本计算 gi`ZFq@
A (27)adjusting events 调整事项 'dg OE
A (28)administrative expenses 行政管理费 II2oV}7?
A (29)advice note 发货通知 VOiphw`
A (30)amortization 摊销 ^=@%@mR/[C
A (31)analytical review 分析性检查 Xak~He
A (32)annual equivalent cost 年度等量成本法 zL{KK9Or
A (33)annual report and accounts 年度报告和报表 fpqKa r
A (34)appraisal cost 检验成本 N$3F4b%+
A (35)appropriation account 盈余分配账户 X$xqu\t7
A (36)articles of association 公司章程细则 \gzNMI*
A (37)assets 资产 $;">/"7m
A (38)assets cover 资产保障 b1^MX).vH
A (39)asset value per share 每股资产价值 @tP,l$O&
A (40)associated company 联营公司 'J\%JAR@
A (41)attainable standard 可达标准 abF_i#
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A (42)attributable profit 可归属利润 ZE1#{u~[y
A (43)audit 审计 sI.Ezuw
A (44)audit report 审计报告 [~;9Mi.XL
A (45)auditing standards 审计准则 rN
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A (46)authorized share capital 额定股本 yb]a p
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 2
o.Mh/D0
B (49)back-to-back loan 易币贷款 r"4:aKF>
B (50)backflush accounting 倒退成本计算 B.{yf4a#L
B (51)bad debts 坏帐 HH]LvK
B (52)bad debts ratio 坏帐比率 R"tLu/S n
B (53)bank charges 银行手续费 +F@9AO>LF
B (54)bank overdraft 银行透支 6Y=$7%z
B (55)bank reconciliation 银行存款调节表 4~
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B (56)bank statement 银行对账单 i\3`
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B (57)bankruptcy 破产 SA
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B (58)basis of apportionment 分摊基础 B EY}mR]
B (59)batch 批量 &^Xm4r%u_
B (60)batch costing 分批成本计算 Kg%_e9nj#
B (61)beta factor B(市场)风险因素 68D.Li
B (62)bill 账单 J"
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B (63)bill of exchange 汇票 v3[
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B (64)bill of landing 提单 *v&g>Ni
B (65)bill of materials 用料预计单 w</kGK[O
B (66)bill payable 应付票据 tIRw"sz
B (67)bill receivable 应收票据 P!-9cd1C,
B (68)bin card 存货记录卡 HID;~Ne
B (69)bonus 红利 8'f:7KF
B (70)book-keeping 薄记 \_+d*hHF~
B (71)Boston classification 波士顿分类 * %MY. #
B (72)breakeven chart 保本图 lT%o6qgT
B (73)breakeven point 保本点 {%
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B (74)breaking-down time 复位时间 R[9[lQ'vR
B (75)budget 预算 oEfKL`]B
B (76)budget center 预算中心 6.k2,C4dT<
B (77)budget cost allowance 预算成本折让 x&7!m
B (78)budget manual 预算手册 1|Fukx<@J<
B (79)budget period 预算期间 h<}4mo_$
B (80)budgetary control 预算控制 [rf.P'p%
B (81)budgeted capacity 预算生产能力 k<AnTboa
B (82)burden 制造费用 jirxzj
B (83)business center 经营中心 h>fY'r)DAx
B (84)business entity 营业个体 B>JRta
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B (85)business unit 经营单位 AJj6@hi2P
B (86)buy-out management 管理性购买产权 @ Gl=1
B (87)by-product 副产品 QupCr/Hs
C (88)called-up share capital 催缴股本 $L3UDX+F
C (89)capacity 生产能力 G
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C (90)capacity ratios 生产能力比率 &L;0%
C (91)capital 资本 _TkiI. '
C (92)capital assets pricing model资本资产计价模式 \# #~Tq
C (93)capital commitment 承诺资本 LB-4/G$
C (94)capital employed 已运用的资本 teET nz_L
C (95)capital expenditure 资本支出 uN'e~X6
C (96)capital expenditureauthorization 资本支出核准 tL
LP2^_&
C (97)capital expenditure control 资本支出控制 sv
=6?uYW
C (98)capital expenditure proposal资本支出申请 X62GEqff
C (99)capital funding planning 资本基金筹集计划 c!j$-Ovm
C (100)capital gain 资本收益 V:yia^1
C (101)capital investment appraisal资本投资评估 yv&&x.!.Z
C (102)capital maintenance 资本保全 meE&, {
C (103)capital resource planning 资本资源计划 q.~_vS%
C (104)capital surplus 资本盈余 JH5ckgdZ
C (105)capital turnover 资本周转率 E QMn'>
C (106)card 记录卡 <&Y7Q[
C (107)cash 现金 7RDfhKdb
C (108)cash account 现金账户 j^>J*gLM}W
C (109)cash book 现金账薄 s)\%%CM
C (110)cash cow 金牛产品
>.0B%
C (111)cash flow 现金流量 >DPC}@Wl
C (112)cash discounted 现金贴现 m{;2!
C (113)cash flow budget 现金流量预算 N<9CV!_
C (114)cash flow statement 现金流量表 YG$Y4h"
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C (115)cash ledger 现金分类账 r. :LZEr
C (116)cash limit 现金限额 [Jwo,?w
C (117)CCA 现时成本会计 REli`"bR
C (118)center 中心 FG:(H0
C (119)changeover time 变更时间 E&
/#Ov
C (120)chartered entity 特许经济个体 + C aPF
C (121)cheque 支票 7"FsW3an
C (122)cheque register 支票登记薄 X`ee}C.D_
C (123)coin analysis 零钱分类 EH=[!iW ;
C (124)classification 分类 P|l62!m<
C (125)clock card 工时卡 1=}+NK!
C (126)code 代码 u%}zLwMH
C (127)commitment accounting 承诺确认会计 !Qy%sY
C (128)common cost 共同成本 wL\OAM6R
C (129)company limited byguarantee 有限担保责任公司 zT
9"B
C (130)company limited shares 股份有限公司 JgEPzHgx
C (131)competitive position 竞争能力状况 6* (6>F5
C (132)concept 概念 iP)`yB5 `
C (133)conglomerate 跨行业企业 ")}^\Om
C (134)consistency concept 一致性概念 AAb3Jf`UW
C (135)consolidated accounts 合并报表 p
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C (136)consolidation accounting 合并会计 j
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C (137)consortium 财团 3rBSwgRl
C (138)contingency plan 应急计划 0Q`Dp;a5&
C (139)contingent liabilities 或有负债 Nawph
C (140)continuous operation 连续生产 dG2k4 O
C (141)contra 抵消 bnIl@0Y
C (142)contract cost 合同成本 >k }ea5+
C (143)contract costing 合同成本计算 H`d595<=i;
C (144)contribution 贡献毛益 P%2aOsD0
C (145)contribution centre 贡献中心 Jz<-B
C (146)contribution chart 贡献图 f{mWy1NH\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 i&= I5$
C (148)contribution to salesration 贡献毛益对销售比率 L7VD ZCV
C (149)control 控制 ])`w_y(>
C (150)control account 控制帐户 _3~/Z{z8
C (151)control limits 控制限度 C>wOoXjt
C (152)controllability concept 可控制概念 nvY%{Zf$}
C (153)controllable cost 可控制成本 ;UUpkOQO(
C (154)conversion cost 加工成本 <NKmLAfX
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ZRHK?wg'#
C (156)corporate appraisal 公司评估 h}0}g]IUx
C (157)corporate planning 公司计划 C.4r`F$p
C (158)corporate social reporting 公司社会报告 <;kcy :s
C (159)corporation 股份公司 +-2o b90_m
C (160)cost 成本 ,Pi!%an w
C (161)cost account 成本帐户 Bie#GKc
C (162)cost accounting 成本会计 H{M7_1T
C (163)cost accounting manual 成本手册 {G. W?
C (164)cost accounts calendar 成本报表的日历时间 JPO'1D)
C (165)cost adjustment 成本调整 KTtB!4by
C (166)cost allocation 成本分配 Bm"-X:='
C (167)cost apportionment 成本分摊 ?
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C (168)cost attribution 成本归属 -+ylJo[D
C (169)cost audit 成本审计 ddK\q!0
C (170)cost behaviour 成本性态 1V
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C (171)cost benefit analysis 成本效益分析
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C (172)cost center 成本中心 L
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C (173)cost driver 成本动因