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注会《审计》英语常用词汇 G.e\#_RR?
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1.audit 审计 oXkhj,{y5
2.attestation 鉴证 EC#10.
3.credibility 可信赖程度 ahv=HWX k
4.audit of financial statements 财务报表审计 *{s[$}uQ
5.agreed-upon procedures 执行商定程序 6l7a9IJ
6.high levels of assurance 高水平保证 /k"P4\P`+Q
7.compilation 编制 'B6H/d>
8.reliability 可靠性 ,!4_Uc
9.relevance 相关性 BniVZCct
10.professional skepticism 职业谨慎 R':a,6O
11.objectivity 客观性 |@Z
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12. professional competence 专业胜任能力 @3b0hi4
13.Senior/CPA-in-charge 项目经理 ^yBx.GrQc
14.audit engagement letter 业务约定书 Ba@UX(t
15.recurring audit 连续审计 hp[8.Z$7
16.the client 委托人 bD49$N?>
17.change CPA 更换注册会计师 Y}F+4
18.the existing CPA 现任注册会计师 (\SxG\`
19.the successor CPA 后任注册会计师 o<%Sr*
20.the preceding CPA前任注册会计师 m#8mU,7
21.issue the audit report 出具审计报告 >5
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22.expert 专家 eq7>-Dmi@
23.the board of directors 董事会 ZKoISuM
24.knowledge of the entity‘ s business 了解被审计单位情况 -X,[NI3
25.assess material misstatement risks评估重大错报风险
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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 YC =:W
27.a general knowledge of —— 初步了解―――的情况 Qjd<%!]+\
28.a more knowledge of—— 进一步了解的情况 o@DlK`
29.the prior year‘s working papers 以前年度工作底稿 >
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30.minutes of meeting 会议纪要 rHD_sC*
31.business risks 经营风险 ]"VxEpqhM
32.appropriateness 适当性 9wpV} .(
33.accounting estimate 会计估计 .v_-V?7
34.management representations 管理层声明 75*q^ui
35.going concern assumption 持续经营假设 B1(T-pr
36.audit plan 审计计划 asKAHVT(
37.significant audit areas 重点审计领域 |HA1.Y=
38.error 错误 ] 5:0.$5
39.fraud舞弊 |&AZ95v
40.modified or additional procedures 修改或追加审计程序 )LjW=;(b
41.misappropriation of assets 侵占资产 k/2TvEV3=
42.transactions without substance 虚假交易 2#`9OLu8X
43.unusual pressures 异常压力 ]seOc],4
44.the suspected noncompliance 涉嫌存在违法行为 \jHIjFwQ
45.materialiy 重要性 roHJ$~q?
46.exceed the materiality level 超过重要性水平 T6I$7F
47.approach the materiality level 接近重要性水平 ,w$:=;i
48.an acceptably low level 可接受水平 q?bKh*48
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 Hm
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50.misstatements or omissions 错报或漏报 y}GFtRNG
51.aggregate 总计 hmr 2(f%U
52.subsequent events 期后事项 P8n |MN
53.adjust the financial statements 调整财务报表 y5`$Aa4~
54.perform additional audit procedures 实施追加的审计程序 )5/,B-+O"
55.audit risk 审计风险 y.Y;<UGu
56.detection risk 检查风险 3D2i32Y@!
57.inappropriate audit opinion 不适当的审计意见 Wr;9Mz&{
58.material misstatement 重大的错报 s1%th"e
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59.tolerable misstatement 可容忍错报 rqz`F\A;%
60.the acceptable level of detection risk 可接受的检查风险 tDn:B$*}W,
61.assessed level of material misstatement risk 重大错报风险的评估水平 4-JyK
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62.simall business 小规模企业 @"O|[%7e
63.accounting system 会计系统 2dJP|T9H
64.test of control 控制测试 (
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65.walk-through test 穿行测试
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66.communication 沟通
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67.flow chart 流程图 QpiA~
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68.reperformance of internal control 重新执行 nIf~ds&TT
69.audit evidence 审计证据 cE+Y#jB
70.substantive procedures 实质性程序 ['Y"6[1
71.assertions 认定 Rh#QPYPq
72.esistence 存在 nr- 32u
73.occurrence 发生 Fb\ E39
74.completeness 完整性
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75.rights and obligations 权利和义务 ^~J
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76.valuation and allocation 计价和分摊 84A:Rd'k3)
77.cutoff 截止 .0?A0D?sP
78.accuracy 准确性 -xL^UcG0
79.classification 分类 xt1Ug~5
80.inspection 检查 1Ms_2
81.supervision of counting 监盘 bO+]1nZ.
82.observation 观察 \t?rHB3"
83.confirmation 函证 v?(z4oOD/>
84.computation 计算 W=\45BJ
85.analytical procedures 分析程序 hkl9EVO)
86.vouch 核对 }0AoV&75
87.trace 追查 L*(`ccU
88.audit sampling 审计抽样 IH3Nkpsg
89.error 误差
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90.expected error 预期误差 g+3_ $qIQ+
91.population 总体 vC!B}~
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92.sampling risk 抽样风险 ErxvGB(2
93.non- sampling risk 非抽样风险 ,C0D|q4/!.
94.sampling unit 抽样单位 2"IDz01ne
95.statistical sampling 统计抽样 W?<<al*
96.tolerable error 可容忍误差 __|Y59J%
97.the risk of under reliance 信赖不足风险 #T++
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98.the risk of over reliance 信赖过度风险 S9%ZeM+
99.the risk of incorrect rejection 误拒风险 4)?
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100. the risk of incorrect acceptance 误受风险 6 l7iX]
101.working trial balance 试算平衡表 ([dJ'OPx$
102.index and cross-referencing 索引和交叉索引 sQBKzvFO3
103.cash receipt 现金收入 {JQCfs
104.cash disbursement 现金支出 ^X ~S}MX
105.bank statement 银行对账单 U3~rtc*
106.bank reconciliation 银行存款余额调节表 -8:/My
107.balance sheet date 资产负债表日 m,V"S(A
108.net realizable value 可变现净值 Scfe6+\EW
109.storeroom 仓库 %>Mcme>(W
110.sale invoice 销售发票 5O[\gd-
111.price list 价目表 |J$Bj?
112.positive confirmation request 积极式询证函 /<1zzeHRSD
113.negative confirmation request 消极式询证函 _o? I=UN2:
114.purchase requisition 请购单 epgAfx-_OH
115.receiving report 验收报告 Q'rgh+6
116.gross margin 毛利 Jk;dtLL}4
117.manufacturing overhead 制造费用 p# JPLCs
118.material requisition 领料单 ^Q9K]Vo
119.inventory-taking 存货盘点 mC}
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120.bond certificate 债券 Dg*'n
121.stock certificate 股票 r-o+NV
122.audit report 审计报告 p %hvDC
123.entity 被审计单位 lC@wCgc
124.addressee of the audit report 审计报告的收件人 *#83U?
125.unqualified opinion 无保留意见 ;:/C.%d
126.qualified opinion 保留意见 ]z8Th5a?o
127.disclaimer of opinion 无法表示意见 U#:N/ts*(
128.adverse opinion 否定意见 Yf_/c*t\5
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A (1)ABC 作业基础成本计算 uAu'2M,_
A (2)absorbed overhead 已吸收制造费用 o:`^1
A (3)absorption costing 吸收成本计算 pgPm0+N
A (4)account 账户,报表 7()5\ae@q'
A (5)accounting postulate 会计假设 f`YHZ
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A (6)accounting series release 会计公告文件 |h&
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A (7)accounting valuation 会计计价 b9VI(s>
A (8)account sale 承销清单 Cz6bD$5
A (9)accountability concept 经营责任概念 W@RD
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A (10)accountancy 会计职业 (-xV
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A (11)accountant 会计师 d2fiPI7lg
A (12)accounting 会计 ki|OowP
A (13)agency cost 代理成本 IZuP{7p$
A (14)accounting bases 会计基础 q);oO\<
A (15)accounting manual 会计手册 jT`u!CwdT
A (16)accounting period 会计期间 A3|2;4t
A (17)accounting policies 会计方针 ]e$n ;tuW
A (18)accounting rate of return 会计报酬率 a:KL{e[
A (19)accounting reference date 会计参照日 0E9 lv"3o
A (20)accounting reference period 会计参照期间 @(IA:6GN
A (21)accrual concept 应计概念 5t|$Yt[
A (22)accrual expenses 应计费用 3gYtu-1
A (23)acid test ration 速动比率(酸性测试比率) P| ftEF
A (24)acquisition 购置 z{/#/,V5D4
A (25)acquisition accounting 收购会计 A4/gVi|
A (26)activity based accounting 作业基础成本计算 3zv0Nwb,
A (27)adjusting events 调整事项 mR~S$6cc
A (28)administrative expenses 行政管理费 $3xDjiBb
A (29)advice note 发货通知 uK0L>
A (30)amortization 摊销 5a4i)I63o
A (31)analytical review 分析性检查 O"1HO[
A (32)annual equivalent cost 年度等量成本法 / 2MhP=,
A (33)annual report and accounts 年度报告和报表 ),H1z`c&I
A (34)appraisal cost 检验成本 E8 5TCS1
A (35)appropriation account 盈余分配账户 SeuDJxqopD
A (36)articles of association 公司章程细则 5"bg8hL
A (37)assets 资产 1Se2@WR'
A (38)assets cover 资产保障 Pm QeO*f+
A (39)asset value per share 每股资产价值 ^4xl4nbx
A (40)associated company 联营公司 @2`nBtk
A (41)attainable standard 可达标准 2InM(p7j~K
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A (42)attributable profit 可归属利润 ,+X:#$
A (43)audit 审计 -s\R2_(
A (44)audit report 审计报告 &'Xgf!x
A (45)auditing standards 审计准则 l;@bs
A (46)authorized share capital 额定股本 i=&]%T6Qk
A (47)available hours 可用小时 {asq[;]
A (48)avoidable costs 可避免成本 3Kq/V_
B (49)back-to-back loan 易币贷款 fcy4?SQ.<i
B (50)backflush accounting 倒退成本计算 GC_c.|'6[
B (51)bad debts 坏帐 _Ud! tK*H
B (52)bad debts ratio 坏帐比率 TP/bX&bjCy
B (53)bank charges 银行手续费 M"-.D;sa1
B (54)bank overdraft 银行透支 >_$_fB
B (55)bank reconciliation 银行存款调节表 ?Ss~!38
B (56)bank statement 银行对账单 _C19eW'
B (57)bankruptcy 破产 40z1Qkmaey
B (58)basis of apportionment 分摊基础 'T7Y5X80$j
B (59)batch 批量 6PC?*^v
B (60)batch costing 分批成本计算 \ 7IT[<Se
B (61)beta factor B(市场)风险因素 ]f}(iD
B (62)bill 账单 =J]M#6N0
B (63)bill of exchange 汇票 8"p
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B (64)bill of landing 提单 PDLps[a
B (65)bill of materials 用料预计单 }a#=c*+_
B (66)bill payable 应付票据 1 |/ |Lq%w
B (67)bill receivable 应收票据 ; P$ _:-C
B (68)bin card 存货记录卡 -$49l
B (69)bonus 红利 ;= 1[D
B (70)book-keeping 薄记 OX?E3 <8`
B (71)Boston classification 波士顿分类 [)il_3t
B (72)breakeven chart 保本图 BqDsf5}jpA
B (73)breakeven point 保本点 GkI{7GD:z
B (74)breaking-down time 复位时间 )1$H7|
B (75)budget 预算 yo%Nz"
B (76)budget center 预算中心 `b%^_@Fb
B (77)budget cost allowance 预算成本折让 `u_k?)lK
B (78)budget manual 预算手册 'I:_}q
B (79)budget period 预算期间 Hs{x Z:
B (80)budgetary control 预算控制 #%L_wJB-
B (81)budgeted capacity 预算生产能力 DghqSL^s
B (82)burden 制造费用 HrMbp
B (83)business center 经营中心 O[z6W.
B (84)business entity 营业个体 <GLoTolZ
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 `cIeqp
B (87)by-product 副产品 CrG!8}
C (88)called-up share capital 催缴股本 t:xTmK&vt
C (89)capacity 生产能力 O^ 5C
C (90)capacity ratios 生产能力比率 Ndyo)11z
C (91)capital 资本 L3 KJ~LI
C (92)capital assets pricing model资本资产计价模式 ] mK{E~Zll
C (93)capital commitment 承诺资本 K<%8
.mZ7
C (94)capital employed 已运用的资本 Lr(JnS
C (95)capital expenditure 资本支出 7#X`D
C (96)capital expenditureauthorization 资本支出核准 k~F,n
C (97)capital expenditure control 资本支出控制 1=ZQRJW0B
C (98)capital expenditure proposal资本支出申请 P0U&+^W"9
C (99)capital funding planning 资本基金筹集计划 wDW/?lT&
C (100)capital gain 资本收益 &> R:oYN
C (101)capital investment appraisal资本投资评估 4 /v[.5
C (102)capital maintenance 资本保全 `LKf$cx(A
C (103)capital resource planning 资本资源计划 L$@+'Qn@:
C (104)capital surplus 资本盈余 ZwiXeD+4
C (105)capital turnover 资本周转率 \< a^5'
C (106)card 记录卡 fhNJB
0
C (107)cash 现金 >6IUle>z
C (108)cash account 现金账户 HiD%BL>%
C (109)cash book 现金账薄 z4zPR?%:
C (110)cash cow 金牛产品 )J
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C (111)cash flow 现金流量 tV4wkS=R|
C (112)cash discounted 现金贴现 |cC&,8O:{
C (113)cash flow budget 现金流量预算 /CbiYm
C (114)cash flow statement 现金流量表 %b~ND?nn-
C (115)cash ledger 现金分类账 NzN"_o jM
C (116)cash limit 现金限额 &7\fj
C (117)CCA 现时成本会计 Y"nz l]T
C (118)center 中心 J4
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C (119)changeover time 变更时间 yS3or(K
C (120)chartered entity 特许经济个体 W@zuN)U
C (121)cheque 支票 MmFtG-
C (122)cheque register 支票登记薄 =}Q|#C
C (123)coin analysis 零钱分类 S@y?E}
C (124)classification 分类 jE8}Ho_#)
C (125)clock card 工时卡 qv|}>wU
C (126)code 代码 FIu^Qd
C (127)commitment accounting 承诺确认会计 \'|t>|zhp
C (128)common cost 共同成本 Vi0D>4{+
C (129)company limited byguarantee 有限担保责任公司 2 OqEyXh
C (130)company limited shares 股份有限公司 tx Qr|\4k
C (131)competitive position 竞争能力状况 .CNwuN\
C (132)concept 概念 yf-2E_yB
C (133)conglomerate 跨行业企业 @RL'pKab9
C (134)consistency concept 一致性概念 oiD{Z
C (135)consolidated accounts 合并报表 C~.T[Mlu
C (136)consolidation accounting 合并会计 Prc1U)nfo
C (137)consortium 财团 'Z%1Ly^b
C (138)contingency plan 应急计划 #.C2_MN>
C (139)contingent liabilities 或有负债 1=`VaS
C (140)continuous operation 连续生产 bqaj
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C (141)contra 抵消 \MPbG$ ^
C (142)contract cost 合同成本 zz(EH<>
C (143)contract costing 合同成本计算 )HvBceN
C (144)contribution 贡献毛益
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C (145)contribution centre 贡献中心 fr$6&HDZ9
C (146)contribution chart 贡献图 'tU \~3k
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 eZ0-O /_i
C (148)contribution to salesration 贡献毛益对销售比率 FU.?n)P
C (149)control 控制 ,)aUp4*
C (150)control account 控制帐户 )_?h;wh 84
C (151)control limits 控制限度 SUW=-M
C (152)controllability concept 可控制概念 v!$?;"d+
C (153)controllable cost 可控制成本 IYH
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C (154)conversion cost 加工成本 sYvlf0
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Q}a(vlZ
C (156)corporate appraisal 公司评估 oTcf[<
C (157)corporate planning 公司计划 W5~!)Ec
C (158)corporate social reporting 公司社会报告 ,WM-%2z^4I
C (159)corporation 股份公司 2iO{*cB
C (160)cost 成本 yNU}1_oK
C (161)cost account 成本帐户 S/RChg_L5
C (162)cost accounting 成本会计 e~cg
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C (163)cost accounting manual 成本手册 U6y`:G;.
C (164)cost accounts calendar 成本报表的日历时间 Sq:J'%/z
C (165)cost adjustment 成本调整 /E i e5p
C (166)cost allocation 成本分配 og&h$<uOZt
C (167)cost apportionment 成本分摊 4x@W]*i
C (168)cost attribution 成本归属 \'iy(8i
C (169)cost audit 成本审计 |sP0z !)b
C (170)cost behaviour 成本性态 -})zRL0!'
C (171)cost benefit analysis 成本效益分析 (A=Z,ed
C (172)cost center 成本中心 s<aG
C (173)cost driver 成本动因