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注会《审计》英语常用词汇 vRkVPkZ6|
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1.audit 审计 ajCe&+
2.attestation 鉴证 /'4]"%i%3
3.credibility 可信赖程度 GvzaLEo
4.audit of financial statements 财务报表审计 we0haK
5.agreed-upon procedures 执行商定程序 <=~*`eWV
6.high levels of assurance 高水平保证 kfY. 9$(d
7.compilation 编制 \E
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8.reliability 可靠性 G#L6;
9.relevance 相关性 42f\]R,
10.professional skepticism 职业谨慎 (I/ZI'Ydy
11.objectivity 客观性 y@h
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12. professional competence 专业胜任能力 :FUxe kz
13.Senior/CPA-in-charge 项目经理 wZ5k|5KtW
14.audit engagement letter 业务约定书 3qQ}U}-; |
15.recurring audit 连续审计 lFp : F5
16.the client 委托人
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17.change CPA 更换注册会计师 ux8K$$$
18.the existing CPA 现任注册会计师 :x,dYJm
19.the successor CPA 后任注册会计师 ug_c}Nv=Y
20.the preceding CPA前任注册会计师 B='(0Uxy-
21.issue the audit report 出具审计报告 Alv
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22.expert 专家 !5qV}5
23.the board of directors 董事会 O]XgA0]
24.knowledge of the entity‘ s business 了解被审计单位情况 ZcHd.1fXh
25.assess material misstatement risks评估重大错报风险 # uy^AC$
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 *V_b/Vt
27.a general knowledge of —— 初步了解―――的情况 B?db`/G9
28.a more knowledge of—— 进一步了解的情况 )j QrD`
29.the prior year‘s working papers 以前年度工作底稿 #Vhr1;j
30.minutes of meeting 会议纪要 $azK M,<q
31.business risks 经营风险 bzaweAH
32.appropriateness 适当性 Jt:)(&-t
33.accounting estimate 会计估计 8%`h:fE
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 BXNC(^
36.audit plan 审计计划 HJ!!"
37.significant audit areas 重点审计领域 \=[38?QOY
38.error 错误 +W/{UddeKU
39.fraud舞弊 }Ui)xi:8
40.modified or additional procedures 修改或追加审计程序 B1j^qoC.5
41.misappropriation of assets 侵占资产 wHZ(=z/q
42.transactions without substance 虚假交易 b\^1P;!'W
43.unusual pressures 异常压力 8lyNg w1
44.the suspected noncompliance 涉嫌存在违法行为 ^?:
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45.materialiy 重要性 .]0:`Y,;
46.exceed the materiality level 超过重要性水平 -UWyBM3c@
47.approach the materiality level 接近重要性水平 cJ>^@pd{
48.an acceptably low level 可接受水平 R|k!w
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 i!G<sfL
50.misstatements or omissions 错报或漏报 sZwa#CQK q
51.aggregate 总计 i)/#u+Y1P
52.subsequent events 期后事项 ;Za^).=
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 S"fqE%
55.audit risk 审计风险 E*yot[kj
56.detection risk 检查风险 _dc,}C
57.inappropriate audit opinion 不适当的审计意见 3t5WwrNh
58.material misstatement 重大的错报 *l@T
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59.tolerable misstatement 可容忍错报 Abpzf\F
60.the acceptable level of detection risk 可接受的检查风险 9%dO"t$-q
61.assessed level of material misstatement risk 重大错报风险的评估水平 bo??91B^7
62.simall business 小规模企业 Bnz}:te}
63.accounting system 会计系统 S] 4RGWn
64.test of control 控制测试 ;xSlRTNT=6
65.walk-through test 穿行测试 KfSbm?
66.communication 沟通 ,D.@6bJW
67.flow chart 流程图 MIu'OJ"z~
68.reperformance of internal control 重新执行 &m`@6\N(
69.audit evidence 审计证据 )7m.n%B!5V
70.substantive procedures 实质性程序 k#2b3}(,
71.assertions 认定 Wt=%.Y(x
72.esistence 存在 -5\.\L3y)
73.occurrence 发生 !MOcF5M
74.completeness 完整性 m:g%5'qDZ
75.rights and obligations 权利和义务 z-|d/#h
76.valuation and allocation 计价和分摊 ?U,Xy xN
77.cutoff 截止 ^fU,9
78.accuracy 准确性 o{7w&Pgs2
79.classification 分类 h m(
80.inspection 检查 ;?gR ,AKZ
81.supervision of counting 监盘 aSeh?2n8
82.observation 观察 ?' $}k
83.confirmation 函证 CbMClnF
84.computation 计算 V^\b"1X7N
85.analytical procedures 分析程序 |vj!,b88n#
86.vouch 核对 R;w1& Z
87.trace 追查 Ct0%3]<J
88.audit sampling 审计抽样 c-[IgX e
89.error 误差 rjH W
90.expected error 预期误差 602=qb
91.population 总体 AVp"<Uv
92.sampling risk 抽样风险 E;
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93.non- sampling risk 非抽样风险 &RlYw#*1.
94.sampling unit 抽样单位 \qbEC.-K
95.statistical sampling 统计抽样 qjR p5
96.tolerable error 可容忍误差 ]Wc 2$
97.the risk of under reliance 信赖不足风险 P1ynCe
98.the risk of over reliance 信赖过度风险 z.:IUm{z
99.the risk of incorrect rejection 误拒风险 AH
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100. the risk of incorrect acceptance 误受风险 }& 01=nY
101.working trial balance 试算平衡表 rgu7g
102.index and cross-referencing 索引和交叉索引 c+u) C%g
103.cash receipt 现金收入 -:V2Dsr6;
104.cash disbursement 现金支出 %U$%x
105.bank statement 银行对账单 Lw{'mtm
106.bank reconciliation 银行存款余额调节表 <-|g>
107.balance sheet date 资产负债表日 L;'v,s
108.net realizable value 可变现净值 gjy:o5{vA*
109.storeroom 仓库 Y;8.(0r/
110.sale invoice 销售发票 t2z@"e
111.price list 价目表 x{{ZV]
112.positive confirmation request 积极式询证函 -\~x^5K
113.negative confirmation request 消极式询证函 T( bFn?
114.purchase requisition 请购单 SVT'fPm1M
115.receiving report 验收报告 Il#9t?/
116.gross margin 毛利 r)Iq47Uiw
117.manufacturing overhead 制造费用 4Bq4d.0
118.material requisition 领料单 nIqmora
119.inventory-taking 存货盘点 S]DYEL$
120.bond certificate 债券 _+nlm5
121.stock certificate 股票 v:Z.8m8D
122.audit report 审计报告 9/50+2F
123.entity 被审计单位 a~;`&Uj
124.addressee of the audit report 审计报告的收件人 a EqDxr6
125.unqualified opinion 无保留意见 .sbV<ulbc
126.qualified opinion 保留意见 <k2]GI-}h
127.disclaimer of opinion 无法表示意见 e@L7p,
128.adverse opinion 否定意见 3Y=?~!,Jk
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A (1)ABC 作业基础成本计算 w24@KaKFo
A (2)absorbed overhead 已吸收制造费用 24/ ^_Td
A (3)absorption costing 吸收成本计算 s&WHKCb
A (4)account 账户,报表 (yi{<$U*
A (5)accounting postulate 会计假设 }Gm/9@oKc
A (6)accounting series release 会计公告文件 #3Jn_Y%P.
A (7)accounting valuation 会计计价 SN|:{Am
A (8)account sale 承销清单 Qu@T}Ci
A (9)accountability concept 经营责任概念 n>I
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A (10)accountancy 会计职业
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A (11)accountant 会计师 5J<ghv>\P
A (12)accounting 会计 b$'}IW
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A (13)agency cost 代理成本 `}fwR
A (14)accounting bases 会计基础 NX:i]t
A (15)accounting manual 会计手册 q/yL={H?
A (16)accounting period 会计期间 [O(8izv
A (17)accounting policies 会计方针 DU-&bm
A (18)accounting rate of return 会计报酬率 ]Syr{|
A (19)accounting reference date 会计参照日 2:l8
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A (20)accounting reference period 会计参照期间 gEU|Bx/!=
A (21)accrual concept 应计概念 \LpR7D
A (22)accrual expenses 应计费用 uVw|fT
A (23)acid test ration 速动比率(酸性测试比率) !5K9L(gqb
A (24)acquisition 购置 2Fsv_t&*>
A (25)acquisition accounting 收购会计 |Ptv)D
A (26)activity based accounting 作业基础成本计算 R7d4
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A (27)adjusting events 调整事项 *_7%n-k
A (28)administrative expenses 行政管理费 DZ Q=Sinry
A (29)advice note 发货通知 mVuZ}`
A (30)amortization 摊销 vmZyvJSE
A (31)analytical review 分析性检查 ~1v5
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A (32)annual equivalent cost 年度等量成本法 m|w-}s,
A (33)annual report and accounts 年度报告和报表 S(
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A (34)appraisal cost 检验成本 ^p433
A (35)appropriation account 盈余分配账户 %^$7z,>;
A (36)articles of association 公司章程细则 lUd;u*A
A (37)assets 资产 &z(E-w/S
A (38)assets cover 资产保障 Vyqj)1Z8>
A (39)asset value per share 每股资产价值 Qs5^kddz=
A (40)associated company 联营公司 B#T4m]E/
A (41)attainable standard 可达标准 G F-\WD
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A (42)attributable profit 可归属利润 zg2}R4h
A (43)audit 审计 =
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A (44)audit report 审计报告 ``Wf%~
A (45)auditing standards 审计准则 af<R.
A (46)authorized share capital 额定股本 Xo:!U=m/#
A (47)available hours 可用小时 ;L458fYs
A (48)avoidable costs 可避免成本 Gd8FXk,.!
B (49)back-to-back loan 易币贷款
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B (50)backflush accounting 倒退成本计算 ?(4E le
B (51)bad debts 坏帐 9=J+5V^qD<
B (52)bad debts ratio 坏帐比率 #DI%l`B
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 K*_5M
B (55)bank reconciliation 银行存款调节表 :mwJJIjUW
B (56)bank statement 银行对账单 nM1F4G
B (57)bankruptcy 破产 ~<?+(V^D
B (58)basis of apportionment 分摊基础 G
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B (59)batch 批量 uoM;p'
B (60)batch costing 分批成本计算 M(a
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B (61)beta factor B(市场)风险因素 #
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B (62)bill 账单 B8Cic\2
B (63)bill of exchange 汇票 VM1`:1Z:$
B (64)bill of landing 提单 oK5"RW
B (65)bill of materials 用料预计单 6{ql.2
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B (66)bill payable 应付票据 qBKRm0<W
B (67)bill receivable 应收票据 x9s7:F
B (68)bin card 存货记录卡 ]b"Oy}ARW
B (69)bonus 红利 ]{Ytf'
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B (70)book-keeping 薄记 V kA$T8
B (71)Boston classification 波士顿分类 1gwnG&
B (72)breakeven chart 保本图 Sd!!1as
B (73)breakeven point 保本点 h2SVDKj
B (74)breaking-down time 复位时间 _bi]Bpxf
B (75)budget 预算 \<}4D\qz
B (76)budget center 预算中心 zF9SZ#{a
B (77)budget cost allowance 预算成本折让 jo8hVWJ7V*
B (78)budget manual 预算手册 6fozc2h@x%
B (79)budget period 预算期间 -_bnGY%,
B (80)budgetary control 预算控制 gkJL=,
B (81)budgeted capacity 预算生产能力 ZH:-.2*cj
B (82)burden 制造费用 Li jisE
B (83)business center 经营中心 #E?T E
B (84)business entity 营业个体 4;]<#u
B (85)business unit 经营单位 Ua>lf8w<
B (86)buy-out management 管理性购买产权 0UJ%tPS
B (87)by-product 副产品 b?p <y`
C (88)called-up share capital 催缴股本 KxZO.>,
C (89)capacity 生产能力 4&}V3"lg
C (90)capacity ratios 生产能力比率 Z r}5)ZR.
C (91)capital 资本 J4yL"iMt
C (92)capital assets pricing model资本资产计价模式 vr,8i7*0
C (93)capital commitment 承诺资本 TSGJ2u5ie%
C (94)capital employed 已运用的资本 h%9>
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C (95)capital expenditure 资本支出 _6b?3[Xz
C (96)capital expenditureauthorization 资本支出核准 i'w8Li
C (97)capital expenditure control 资本支出控制 hV(>}hb
C (98)capital expenditure proposal资本支出申请 Rqi=AQ
C (99)capital funding planning 资本基金筹集计划 kYlsjM
C (100)capital gain 资本收益 ,N[N;Uoj
C (101)capital investment appraisal资本投资评估 77FI&*q
C (102)capital maintenance 资本保全 #Jm
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C (103)capital resource planning 资本资源计划 NUlp4i~Q
C (104)capital surplus 资本盈余 *>lh2sslL
C (105)capital turnover 资本周转率 5`TbM
C (106)card 记录卡 64)Fz}
C (107)cash 现金 {XHAQ9'
C (108)cash account 现金账户 WR&>AOWAD
C (109)cash book 现金账薄 BGtr= &Hq
C (110)cash cow 金牛产品 C 2f=9n/
C (111)cash flow 现金流量 PQl^jS
C (112)cash discounted 现金贴现 ^#|Sl D]
C (113)cash flow budget 现金流量预算 f<14-R=
C (114)cash flow statement 现金流量表 !cLdoX
C (115)cash ledger 现金分类账 skd3E4
C (116)cash limit 现金限额 -
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C (117)CCA 现时成本会计 `-R-O@X|
C (118)center 中心 kLsp0%2
C (119)changeover time 变更时间 <Km
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C (120)chartered entity 特许经济个体 `!`g&:Y
C (121)cheque 支票 QKW\z aG
C (122)cheque register 支票登记薄 :U6"HP+?g-
C (123)coin analysis 零钱分类 ?Uq;>
C (124)classification 分类 :3J
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C (125)clock card 工时卡 04K[U9W3
C (126)code 代码 [>2iz
C (127)commitment accounting 承诺确认会计 /|<Pn!}J
C (128)common cost 共同成本 k? <.yr1
C (129)company limited byguarantee 有限担保责任公司 'YKzs ;y$
C (130)company limited shares 股份有限公司 1zGD~[M
C (131)competitive position 竞争能力状况 1^f7
C (132)concept 概念 PBeBI:
C (133)conglomerate 跨行业企业 S55h}5Y
C (134)consistency concept 一致性概念 og`rsl
C (135)consolidated accounts 合并报表 6'{/Ote
C (136)consolidation accounting 合并会计 _>8rTk`/h
C (137)consortium 财团 ww}4
C (138)contingency plan 应急计划 `D%U5Jb
C (139)contingent liabilities 或有负债 Wc*jTip
C (140)continuous operation 连续生产 Bj=lUn`T:
C (141)contra 抵消 LD=e Mk:
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C (142)contract cost 合同成本 h SeXxSb:
C (143)contract costing 合同成本计算 o>6c?Xi&
C (144)contribution 贡献毛益 ->
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C (145)contribution centre 贡献中心 xU1_L*tu '
C (146)contribution chart 贡献图 @A5'vf|2;.
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (-no`j
C (148)contribution to salesration 贡献毛益对销售比率 NihUCj"
C (149)control 控制 tx*L8'jlN
C (150)control account 控制帐户 fT2F$U
C (151)control limits 控制限度 o2 ;
C (152)controllability concept 可控制概念 *;&[q{hz
C (153)controllable cost 可控制成本 -;:.+1
C (154)conversion cost 加工成本 ]\C wa9
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 fN_qJm#:$y
C (156)corporate appraisal 公司评估 vg-Ah6BC{
C (157)corporate planning 公司计划 RoFOjCc>D.
C (158)corporate social reporting 公司社会报告 S8j!?$`
C (159)corporation 股份公司 :>|dE%/e$
C (160)cost 成本 kl~)<,/@
C (161)cost account 成本帐户 Ka_g3
C (162)cost accounting 成本会计 |AQU\BUj
C (163)cost accounting manual 成本手册 H|
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C (164)cost accounts calendar 成本报表的日历时间 :R{pV7<O
C (165)cost adjustment 成本调整 8.!+Hm4
C (166)cost allocation 成本分配 \ xJ_)r
C (167)cost apportionment 成本分摊 YMU2^,3
C (168)cost attribution 成本归属 kSpy-bVn
C (169)cost audit 成本审计 8345
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C (170)cost behaviour 成本性态 EY`]""~8v
C (171)cost benefit analysis 成本效益分析 !X[P)/?b0+
C (172)cost center 成本中心 ]#\De73K
C (173)cost driver 成本动因