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注会《审计》英语常用词汇 pM(y?zGt
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1.audit 审计 ]"/ *7NM
2.attestation 鉴证 ?MpGzCPa
3.credibility 可信赖程度 cLR8U1k'
4.audit of financial statements 财务报表审计 UwE^ij
5.agreed-upon procedures 执行商定程序 uUc[s"\
6.high levels of assurance 高水平保证 _F@FcFG1Z*
7.compilation 编制 >W-e0kkH
8.reliability 可靠性 ^1*p]j(
9.relevance 相关性 8$G$Rdn
10.professional skepticism 职业谨慎 5+ fS$Q
11.objectivity 客观性 SCGQo.~,
12. professional competence 专业胜任能力 P92:}" )*>
13.Senior/CPA-in-charge 项目经理 "H G:by
14.audit engagement letter 业务约定书 3>L1}zyM]
15.recurring audit 连续审计 t:M>&r:BL
16.the client 委托人 !^8'LMY<I
17.change CPA 更换注册会计师 4a!L
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18.the existing CPA 现任注册会计师 U]R7=
19.the successor CPA 后任注册会计师 kQ'G+Kw~F
20.the preceding CPA前任注册会计师 HnY: gu
21.issue the audit report 出具审计报告 o,aI<5
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22.expert 专家 r5s*"z
23.the board of directors 董事会 xPb`CY7
24.knowledge of the entity‘ s business 了解被审计单位情况 Pyyx/u+?@
25.assess material misstatement risks评估重大错报风险 )9<)mV*EB(
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 m|f|u3'z$
27.a general knowledge of —— 初步了解―――的情况 58v5Z$%--
28.a more knowledge of—— 进一步了解的情况 }:jXl!:V
29.the prior year‘s working papers 以前年度工作底稿 rzl2Oj"4
30.minutes of meeting 会议纪要 G53!wIW2:
31.business risks 经营风险 .Dx]wv
32.appropriateness 适当性 7s.sbP~
33.accounting estimate 会计估计 ,9A[o`b
34.management representations 管理层声明 /,:32H
35.going concern assumption 持续经营假设 97Q!Rot
36.audit plan 审计计划 ,%,}[q?]d
37.significant audit areas 重点审计领域 4cV(Z-\
38.error 错误 7XwFO0==
39.fraud舞弊 hOwVm;:
40.modified or additional procedures 修改或追加审计程序 4p1{Ady
41.misappropriation of assets 侵占资产 ~V./*CQ\c
42.transactions without substance 虚假交易 ;c;;cJc!
43.unusual pressures 异常压力 g8qN+Gg
44.the suspected noncompliance 涉嫌存在违法行为 Wg$MKc9Vy[
45.materialiy 重要性 vkt)!hl `
46.exceed the materiality level 超过重要性水平 ]I}'
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47.approach the materiality level 接近重要性水平 9k*'5(D4S
48.an acceptably low level 可接受水平 5|>jz `
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 }NYsKu_cM
50.misstatements or omissions 错报或漏报 ]"YG7|E U
51.aggregate 总计 I`y}Ky<q
52.subsequent events 期后事项 7vHU49DV
53.adjust the financial statements 调整财务报表 3gGF?0o
54.perform additional audit procedures 实施追加的审计程序 }2h~o~
55.audit risk 审计风险 U#Z}a
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56.detection risk 检查风险 Pd@?(WQ
57.inappropriate audit opinion 不适当的审计意见 ZM)a4h,kcm
58.material misstatement 重大的错报 /#Xz+#SqY
59.tolerable misstatement 可容忍错报 M@gm.)d
60.the acceptable level of detection risk 可接受的检查风险 kj-Sd^
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y)!5Z.K
62.simall business 小规模企业 XS1>ti|<
63.accounting system 会计系统 7,(:vjIXd
64.test of control 控制测试 U|y+k`
65.walk-through test 穿行测试 =UYc~VUYnT
66.communication 沟通 M"V?fn'
67.flow chart 流程图 N:d" {k
68.reperformance of internal control 重新执行 ^ 5UIbA(
69.audit evidence 审计证据 QiZThAe
70.substantive procedures 实质性程序 +1cK (Si
71.assertions 认定 Z-/ E$j
72.esistence 存在 M<)HJ lr
73.occurrence 发生 D vK}UAj=
74.completeness 完整性 my*/MC^O
75.rights and obligations 权利和义务 &1VC0"YJWy
76.valuation and allocation 计价和分摊 jmAWto}.
77.cutoff 截止 G_X'd
78.accuracy 准确性 (IEtjv}D
79.classification 分类 [1Vh3~>J6
80.inspection 检查 ?p}m[9@
81.supervision of counting 监盘 ~A6QX8a
82.observation 观察 hsVWD,w
83.confirmation 函证 (A?e}M^}
84.computation 计算 Z$+0gm\Cnw
85.analytical procedures 分析程序 ^Ji5)c
86.vouch 核对 jT'1k[vJj
87.trace 追查 8Y&(o-R0
88.audit sampling 审计抽样 ^TDHPBlG
89.error 误差 !qy/'v4
90.expected error 预期误差 q5QYp
91.population 总体 q,+d\-+
92.sampling risk 抽样风险 9?]4s-~
93.non- sampling risk 非抽样风险 CM~)\prks
94.sampling unit 抽样单位 EY&hW
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95.statistical sampling 统计抽样 :GO}G`jY
96.tolerable error 可容忍误差 QDy
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97.the risk of under reliance 信赖不足风险 PiM@iS
98.the risk of over reliance 信赖过度风险 fpzC#
99.the risk of incorrect rejection 误拒风险 ~KCOCtiD
100. the risk of incorrect acceptance 误受风险 b^FB[tZ\x
101.working trial balance 试算平衡表 p5Y"W(5_
102.index and cross-referencing 索引和交叉索引 ]X{LZYk
103.cash receipt 现金收入 _ea!psA0
104.cash disbursement 现金支出 iGm[fxQ|
105.bank statement 银行对账单 jYuH
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106.bank reconciliation 银行存款余额调节表 Au:Q4x.
107.balance sheet date 资产负债表日 uE+]]ir
108.net realizable value 可变现净值 ,AWN *OS
109.storeroom 仓库 ci|6SaY*
110.sale invoice 销售发票 l*/I ;a$
111.price list 价目表 Ga$+x++'*
112.positive confirmation request 积极式询证函 3C2L _ K3
113.negative confirmation request 消极式询证函 >Ei_##
114.purchase requisition 请购单 JZN'U<R
115.receiving report 验收报告 R~;<}!Gtx
116.gross margin 毛利 P b2exS(
117.manufacturing overhead 制造费用 Ean@GDLz8
118.material requisition 领料单 t|d9EC]c(
119.inventory-taking 存货盘点 mmEr2\L
120.bond certificate 债券 @/XA*9]l
121.stock certificate 股票 k6.}.
122.audit report 审计报告 ;aWH`^{i
123.entity 被审计单位 BPe5c :z
124.addressee of the audit report 审计报告的收件人 tecCU[O
125.unqualified opinion 无保留意见 |%we@
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126.qualified opinion 保留意见 RCo!sZP}
127.disclaimer of opinion 无法表示意见 mq su8ti
128.adverse opinion 否定意见 (*BQd1Z
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A (1)ABC 作业基础成本计算 (wnkdI{
A (2)absorbed overhead 已吸收制造费用 hH|3s-o
A (3)absorption costing 吸收成本计算 GR Rv0M
A (4)account 账户,报表 $#8dtF
A (5)accounting postulate 会计假设 HTvA]-AuM
A (6)accounting series release 会计公告文件 Tf<1Z{9
A (7)accounting valuation 会计计价 t|%wVj?_
A (8)account sale 承销清单 gI<TfcC
A (9)accountability concept 经营责任概念 PiP\T.XANa
A (10)accountancy 会计职业 ; Sq_DP1W
A (11)accountant 会计师 J9zSBsp_
A (12)accounting 会计 E9YR *P4$
A (13)agency cost 代理成本 STL&ZO
A (14)accounting bases 会计基础 a9` E&Q}z
A (15)accounting manual 会计手册 c54oQ1Q&"
A (16)accounting period 会计期间 nYLq%7}k
A (17)accounting policies 会计方针 8:|F'{<<b
A (18)accounting rate of return 会计报酬率 vzd1:'^t
A (19)accounting reference date 会计参照日 kR3g,P{L
A (20)accounting reference period 会计参照期间 00[Uk'Q*5
A (21)accrual concept 应计概念 k$j>_U? P
A (22)accrual expenses 应计费用 w =^QIr%
A (23)acid test ration 速动比率(酸性测试比率) M6[&od
A (24)acquisition 购置 /Z94<}C6b
A (25)acquisition accounting 收购会计 J
JPU!
A (26)activity based accounting 作业基础成本计算 @~qlSU&
A (27)adjusting events 调整事项 4U*J{''L
A (28)administrative expenses 行政管理费 Xk8+m>
A (29)advice note 发货通知 4
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A (30)amortization 摊销 z}&?^YU*)`
A (31)analytical review 分析性检查 a4Qr\"Qm
A (32)annual equivalent cost 年度等量成本法 FO&U{(Q
A (33)annual report and accounts 年度报告和报表 gu7mGHn-
A (34)appraisal cost 检验成本 !X[b 4p
A (35)appropriation account 盈余分配账户 $h"tg9L^)
A (36)articles of association 公司章程细则 QX1QYwcm G
A (37)assets 资产 g[!t@K
A (38)assets cover 资产保障 }_vE
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A (39)asset value per share 每股资产价值 ,`ST Va-
A (40)associated company 联营公司 m-dyvW+
A (41)attainable standard 可达标准 PbvRh~n
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A (42)attributable profit 可归属利润 0&}
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A (43)audit 审计 n,q+EZd
A (44)audit report 审计报告 .DiH)
A (45)auditing standards 审计准则 e)]9u$x
A (46)authorized share capital 额定股本 r({!ejT{U
A (47)available hours 可用小时 R
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A (48)avoidable costs 可避免成本 D6=Z%h\*
B (49)back-to-back loan 易币贷款 !o1{. V9q
B (50)backflush accounting 倒退成本计算 OXd617
B (51)bad debts 坏帐 ms@*JCL!t
B (52)bad debts ratio 坏帐比率 SSEK9UX
B (53)bank charges 银行手续费 yV,ki^
^
B (54)bank overdraft 银行透支 TPH`{
B (55)bank reconciliation 银行存款调节表 # -e
B (56)bank statement 银行对账单 ;[V_w/-u
B (57)bankruptcy 破产 $O9Nprf
B (58)basis of apportionment 分摊基础 osPJ%I`^
B (59)batch 批量 kclClB:PS
B (60)batch costing 分批成本计算 Ab ,n^
B (61)beta factor B(市场)风险因素 e33 j&:O
B (62)bill 账单 VJmX@zX9
B (63)bill of exchange 汇票 ^x-vOGlR
B (64)bill of landing 提单 &MKG#Y}
B (65)bill of materials 用料预计单 (99P9\[p
B (66)bill payable 应付票据 (&HAjB
B (67)bill receivable 应收票据 :
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B (68)bin card 存货记录卡 ^m8T$^z>
B (69)bonus 红利 WDQtj$e+
B (70)book-keeping 薄记 5N<f\W,
B (71)Boston classification 波士顿分类 |:BKexjHL
B (72)breakeven chart 保本图 PLD6Ug
B (73)breakeven point 保本点 #-*7<wN
B (74)breaking-down time 复位时间 $fES06%
B (75)budget 预算 4+2XPaIm
B (76)budget center 预算中心 +y'V
B (77)budget cost allowance 预算成本折让 Y7(E<1Yx
B (78)budget manual 预算手册 *y<Ru:D
B (79)budget period 预算期间 r!:W-Y%
B (80)budgetary control 预算控制 d*Q:[RUf,
B (81)budgeted capacity 预算生产能力 >oSNKE
B (82)burden 制造费用 hqrI%%
B (83)business center 经营中心 5mxHOtvtWM
B (84)business entity 营业个体 K;moV| j
B (85)business unit 经营单位 VtIPw&KHW
B (86)buy-out management 管理性购买产权 hiO:VA
B (87)by-product 副产品 aV"K%#N
C (88)called-up share capital 催缴股本 ['~j1!/;6
C (89)capacity 生产能力 `2`Nu:r^
C (90)capacity ratios 生产能力比率 DID&fj9m
C (91)capital 资本 8fA9yQ8
C (92)capital assets pricing model资本资产计价模式 $.{CA-~%[
C (93)capital commitment 承诺资本 |:yQOq|
C (94)capital employed 已运用的资本 jm9J-%?
C (95)capital expenditure 资本支出 =+;1^sZ
C (96)capital expenditureauthorization 资本支出核准 >`L)E,=/
C (97)capital expenditure control 资本支出控制 G%0G$3W"
C (98)capital expenditure proposal资本支出申请 7oaa)
C (99)capital funding planning 资本基金筹集计划 y
Nb&;E7 H
C (100)capital gain 资本收益 hpp>+=
C (101)capital investment appraisal资本投资评估 !9|)v7}
C (102)capital maintenance 资本保全 4bXAA9"
C (103)capital resource planning 资本资源计划 b*$/(2"m
C (104)capital surplus 资本盈余 (}E-+:vFU
C (105)capital turnover 资本周转率 \|^fG9M~
C (106)card 记录卡 $T7hY$2Ql
C (107)cash 现金 ZK,}3b{
C (108)cash account 现金账户 B198_T!
C (109)cash book 现金账薄 Fq3[/'M^
C (110)cash cow 金牛产品 kB_u U !G
C (111)cash flow 现金流量 s!S,;H
C (112)cash discounted 现金贴现 0_b7*\x c
C (113)cash flow budget 现金流量预算 p_h)|*W{
C (114)cash flow statement 现金流量表 dv3+x\`9
C (115)cash ledger 现金分类账 $__e7
C (116)cash limit 现金限额 Ij;=
C (117)CCA 现时成本会计 $tvGS6p>
C (118)center 中心 K^z-G=|N
C (119)changeover time 变更时间 DF D5">g@
C (120)chartered entity 特许经济个体 QYDTb=h~
C (121)cheque 支票
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C (122)cheque register 支票登记薄 tMGkm8y-A
C (123)coin analysis 零钱分类 JHpoW}7QB
C (124)classification 分类 OdX-.FFl
C (125)clock card 工时卡 ,])@?TJb@
C (126)code 代码 'TclH80
C (127)commitment accounting 承诺确认会计 +o&E)S}wP
C (128)common cost 共同成本 -f?Rr:#
C (129)company limited byguarantee 有限担保责任公司 %-"?
C (130)company limited shares 股份有限公司 N!6{c~^
C (131)competitive position 竞争能力状况 $s2Ty1
C (132)concept 概念 i(.c<e{v~
C (133)conglomerate 跨行业企业 cyUNJw
C (134)consistency concept 一致性概念 {m5tgVi&
C (135)consolidated accounts 合并报表 Dz,Fu:)
C (136)consolidation accounting 合并会计
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C (137)consortium 财团 n=v4m_e
C (138)contingency plan 应急计划 |u8hxa
C (139)contingent liabilities 或有负债 Bm%.f!`
C (140)continuous operation 连续生产 QrDrdA
C (141)contra 抵消 9_IR%bm
C (142)contract cost 合同成本 _DfI78`(
C (143)contract costing 合同成本计算 kfb+OE:7
C (144)contribution 贡献毛益 wqo2iRql
C (145)contribution centre 贡献中心 rC] jz$sle
C (146)contribution chart 贡献图 Cnf;5/
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 bu"Jb4_a>
C (148)contribution to salesration 贡献毛益对销售比率 01I5,Dm
C (149)control 控制 A?Jm59{w
C (150)control account 控制帐户 QC>I<j&`!
C (151)control limits 控制限度 )CS7>Vx
C (152)controllability concept 可控制概念 z79L2lJn
C (153)controllable cost 可控制成本 g#FqjE|mx
C (154)conversion cost 加工成本 9[5NnRv$P
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 EK.L>3
C (156)corporate appraisal 公司评估 M"F?'zTkJ
C (157)corporate planning 公司计划 Q(m} Sr
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C (158)corporate social reporting 公司社会报告 tF)K$!GR[
C (159)corporation 股份公司 bTC2Ya
C (160)cost 成本 bj`cYL%
C (161)cost account 成本帐户 >K#Z]k
C (162)cost accounting 成本会计 >j?5MIm03
C (163)cost accounting manual 成本手册 THQW8 V
C (164)cost accounts calendar 成本报表的日历时间 9,5v %HZ
C (165)cost adjustment 成本调整 +AyQ4Q(-o
C (166)cost allocation 成本分配 {npKdX
C (167)cost apportionment 成本分摊 HCQv"i}-
C (168)cost attribution 成本归属 G~)jk+Qq
C (169)cost audit 成本审计 ><OdHRh@#
C (170)cost behaviour 成本性态 Y">tfLIL_
C (171)cost benefit analysis 成本效益分析 18w[T=7)
C (172)cost center 成本中心 pPCxa#OV
C (173)cost driver 成本动因