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注会《审计》英语常用词汇 lc9aDt
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1.audit 审计 u3)
Oj7cX
2.attestation 鉴证 /+2;".
3.credibility 可信赖程度 1T:M?N8J
4.audit of financial statements 财务报表审计 `X[L62D
5.agreed-upon procedures 执行商定程序 d\Cx(Lb[
6.high levels of assurance 高水平保证 qOy3D~
7.compilation 编制 rI34K~ P
8.reliability 可靠性 z
K`fX
9.relevance 相关性 jY>|>]4X
10.professional skepticism 职业谨慎 e+jp03m\W
11.objectivity 客观性 H%N!;Jz=
12. professional competence 专业胜任能力 F F<xsoZJ
13.Senior/CPA-in-charge 项目经理 VeK^hz
R^Z
14.audit engagement letter 业务约定书 l9"4"+?j<
15.recurring audit 连续审计 ^DVj_&~
16.the client 委托人 "{>I5<:t
17.change CPA 更换注册会计师 <Wc98m
18.the existing CPA 现任注册会计师 N!Dc\d=8q]
19.the successor CPA 后任注册会计师 [<SM*fQ>t
20.the preceding CPA前任注册会计师 d~+8ui{-U
21.issue the audit report 出具审计报告 1,@-y#V_
22.expert 专家 F7$x5h@
23.the board of directors 董事会 0sq?;~U
24.knowledge of the entity‘ s business 了解被审计单位情况 LDlj4>%pW^
25.assess material misstatement risks评估重大错报风险 ~Wy&xs ZH
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 %qA@)u53
27.a general knowledge of —— 初步了解―――的情况
ngF5ywIG
28.a more knowledge of—— 进一步了解的情况 <[{Ty+
29.the prior year‘s working papers 以前年度工作底稿 L4Ep7=
30.minutes of meeting 会议纪要 )
6mx\t
31.business risks 经营风险 k^3 ?Z2a
32.appropriateness 适当性 [
pMJ9
d$
33.accounting estimate 会计估计 &atT7m
34.management representations 管理层声明 {!
5"Y(>X
35.going concern assumption 持续经营假设 i*34/
36.audit plan 审计计划 wn*<.s
37.significant audit areas 重点审计领域 B.w ihJVDg
38.error 错误
E~oQ%X~
39.fraud舞弊 86Q\G.h7
40.modified or additional procedures 修改或追加审计程序 ]jo^P5\h>
41.misappropriation of assets 侵占资产 6<0-GD}M
42.transactions without substance 虚假交易 jP'.a. ^o$
43.unusual pressures 异常压力 1Xy{&Ut\
44.the suspected noncompliance 涉嫌存在违法行为 APxy%0Q
45.materialiy 重要性 |lH~nU.*
46.exceed the materiality level 超过重要性水平 W\09hZ6
47.approach the materiality level 接近重要性水平 J u5<wjQR\
48.an acceptably low level 可接受水平 H':dLR
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 VYw
vT0
50.misstatements or omissions 错报或漏报 i8R.Wl$l
51.aggregate 总计 Q*wub9
52.subsequent events 期后事项 jR~2mf!h*e
53.adjust the financial statements 调整财务报表 -$Bom
54.perform additional audit procedures 实施追加的审计程序 NJJsg^'
55.audit risk 审计风险 Oi{X \Y
56.detection risk 检查风险 =6j4_+5mnH
57.inappropriate audit opinion 不适当的审计意见 b|U48j1A
58.material misstatement 重大的错报 4^H(p
59.tolerable misstatement 可容忍错报 ca>6r`
60.the acceptable level of detection risk 可接受的检查风险 y[7*^9J
61.assessed level of material misstatement risk 重大错报风险的评估水平 #PYTFB%
62.simall business 小规模企业 i<<NKv8;
63.accounting system 会计系统 {XYv&K
64.test of control 控制测试 TTjj.fq6
65.walk-through test 穿行测试 }W&hPC
66.communication 沟通 ".+wz1
67.flow chart 流程图 9G(.=aOj,
68.reperformance of internal control 重新执行 C~o6]'+F_
69.audit evidence 审计证据 g Z3VT{
70.substantive procedures 实质性程序 cVv>"oF;~*
71.assertions 认定 [
bv>(a_,
72.esistence 存在 Zw(*q?9\
73.occurrence 发生 rAqg<fR*
74.completeness 完整性 f(q^R
75.rights and obligations 权利和义务 > o{
(f
76.valuation and allocation 计价和分摊 a&YD4DQ05
77.cutoff 截止 h>B>t/k?
78.accuracy 准确性 zo66=vE!
79.classification 分类 X$,#OR
80.inspection 检查 KA:>7-
81.supervision of counting 监盘 6hKavzSi
82.observation 观察 $I(2}u?1+d
83.confirmation 函证
C[ <OF/
84.computation 计算 Alh"G6
85.analytical procedures 分析程序 CL/8p;
86.vouch 核对 ':yE5j
87.trace 追查 n y6-_mA]
88.audit sampling 审计抽样 .v[8ie
89.error 误差 N*JWd
90.expected error 预期误差 Zab5"JR
91.population 总体 b6!?K!imT
92.sampling risk 抽样风险 kE QT[Lo
93.non- sampling risk 非抽样风险 kQlXcR
94.sampling unit 抽样单位 e#`wsht
N:
95.statistical sampling 统计抽样 ~ar8e
96.tolerable error 可容忍误差 `T $lTP
97.the risk of under reliance 信赖不足风险 1fRYXqx
98.the risk of over reliance 信赖过度风险 L
L
Oe
99.the risk of incorrect rejection 误拒风险 k^gnOU ;
100. the risk of incorrect acceptance 误受风险 SPA_a\6_
101.working trial balance 试算平衡表 K1RTAFf /
102.index and cross-referencing 索引和交叉索引 mj :8ZZ
103.cash receipt 现金收入 jM1|+o*Wr
104.cash disbursement 现金支出 Eugt~j3
105.bank statement 银行对账单 K V^`
106.bank reconciliation 银行存款余额调节表 N(mhgC
<O
107.balance sheet date 资产负债表日 O6gI%Jdp
108.net realizable value 可变现净值 MO)N0{.b
109.storeroom 仓库 "PGEiLY
110.sale invoice 销售发票 '/
3..3k
111.price list 价目表 (PU0\bGA
112.positive confirmation request 积极式询证函 @V)k*h3r+
113.negative confirmation request 消极式询证函 Nb\4Mv`
114.purchase requisition 请购单 o PRvd_~
115.receiving report 验收报告 /yn1MW[.
116.gross margin 毛利 gsufd{{
117.manufacturing overhead 制造费用 ZQND^a:
118.material requisition 领料单 e#L/
119.inventory-taking 存货盘点 `9b/Q
120.bond certificate 债券 X
tZ0z?
121.stock certificate 股票 ]od]S8$5
122.audit report 审计报告 {/12.y=)~
123.entity 被审计单位 hX\XNiCiK8
124.addressee of the audit report 审计报告的收件人 m *8[I
125.unqualified opinion 无保留意见 ,eD@)K_:
126.qualified opinion 保留意见 Q)yhpwrX
127.disclaimer of opinion 无法表示意见 esmQ\QQ^1
128.adverse opinion 否定意见 Y~RPspHW
_7.Wz7 ]b
A (1)ABC 作业基础成本计算 k7)H%31;
A (2)absorbed overhead 已吸收制造费用 fKIwdk%!-
A (3)absorption costing 吸收成本计算 D8slSX`6j
A (4)account 账户,报表 {c|nIwdB
A (5)accounting postulate 会计假设 oH!sJ&"#_
A (6)accounting series release 会计公告文件 '#[U7(lIQ
A (7)accounting valuation 会计计价 ^dH#n~Wx0
A (8)account sale 承销清单 95^w" [}4Q
A (9)accountability concept 经营责任概念 A- IpE
A (10)accountancy 会计职业 YTxUKE:
A (11)accountant 会计师 %).phn"ij[
A (12)accounting 会计 punc'~
A (13)agency cost 代理成本 {'G@- +K
A (14)accounting bases 会计基础 / 78gXHv
A (15)accounting manual 会计手册 bmna*!l^M
A (16)accounting period 会计期间 wIuwq>
A (17)accounting policies 会计方针 g"]%5Ow1
A (18)accounting rate of return 会计报酬率 F>2t=r*9
A (19)accounting reference date 会计参照日 -QCo]:cp
A (20)accounting reference period 会计参照期间 j,eeQ
KH
A (21)accrual concept 应计概念 ymXR#E
A (22)accrual expenses 应计费用 Fgxh?Wd9
A (23)acid test ration 速动比率(酸性测试比率) ~|@ aV:k
A (24)acquisition 购置 kvv-f9/-
A (25)acquisition accounting 收购会计 P
(jlWr$$
A (26)activity based accounting 作业基础成本计算 hf0G-r_ow
A (27)adjusting events 调整事项 U#1T
HO`
A (28)administrative expenses 行政管理费 6'395x_.\
A (29)advice note 发货通知 %k{~
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a
A (30)amortization 摊销 g"(
vl-Uw
A (31)analytical review 分析性检查 B`<(qPD
A (32)annual equivalent cost 年度等量成本法 =PAvPj&}e
A (33)annual report and accounts 年度报告和报表 bmhvC
9
A (34)appraisal cost 检验成本 fG;)wQJ
A (35)appropriation account 盈余分配账户 g}|a-
A (36)articles of association 公司章程细则 %l[Cm4
A (37)assets 资产 :1eI"])(
A (38)assets cover 资产保障 `rW{zQYM
A (39)asset value per share 每股资产价值 ]ms#*IZ
A (40)associated company 联营公司 *aS|4M-
A (41)attainable standard 可达标准 xeo;4c#S5
zC!]bWsD
A (42)attributable profit 可归属利润 o1MI&}r
A (43)audit 审计 a)PBC{I
A (44)audit report 审计报告 jJ?MT#v
A (45)auditing standards 审计准则 nVw]0Yl
A (46)authorized share capital 额定股本 v<_}Br2I[
A (47)available hours 可用小时 <|k!wfHL
A (48)avoidable costs 可避免成本 D}px=?
B (49)back-to-back loan 易币贷款 n99:2r_
B (50)backflush accounting 倒退成本计算 lYv :
B (51)bad debts 坏帐 vTQQd@
B (52)bad debts ratio 坏帐比率 ?c"No|@+
B (53)bank charges 银行手续费 t*zve,?}
B (54)bank overdraft 银行透支 cQzd0X
B (55)bank reconciliation 银行存款调节表 uf\Hh -+p
B (56)bank statement 银行对账单 9z\q_0&i
B (57)bankruptcy 破产 ~ Y
O')
B (58)basis of apportionment 分摊基础 >k*QkIyq
B (59)batch 批量 f[.RAHjk
B (60)batch costing 分批成本计算 468LVe?0
B (61)beta factor B(市场)风险因素 'IFbD["r
B (62)bill 账单 U# Y?'3 :
B (63)bill of exchange 汇票 {z|0Y&>[=
B (64)bill of landing 提单 8|{:N>7
B (65)bill of materials 用料预计单 1%^U=[#2`
B (66)bill payable 应付票据 9 }|Bs=q
B (67)bill receivable 应收票据 =r3Yt9
B (68)bin card 存货记录卡 Thn-8DT
B (69)bonus 红利 N'Ywn}!js
B (70)book-keeping 薄记 C"k8M\RW?
B (71)Boston classification 波士顿分类 r.xGvo{iY
B (72)breakeven chart 保本图 V!3G\*$?
B (73)breakeven point 保本点 JVwYV5-O<0
B (74)breaking-down time 复位时间 .
Uv7{(
B (75)budget 预算 fC.-* r
B (76)budget center 预算中心 Sq %BfP)a(
B (77)budget cost allowance 预算成本折让 y7wy9+>l
B (78)budget manual 预算手册 *y5d
&4G2
B (79)budget period 预算期间 ml.l( 6A
B (80)budgetary control 预算控制 s!nFc{
B (81)budgeted capacity 预算生产能力 I|m fr{
B (82)burden 制造费用 5ap}(bO
B (83)business center 经营中心 PkF
B.
B (84)business entity 营业个体 63U
AN0K%
B (85)business unit 经营单位 VhT4c
+Zs
B (86)buy-out management 管理性购买产权 60[f- 0X
B (87)by-product 副产品 )K -@{v^|
C (88)called-up share capital 催缴股本 =bded(3Z
C (89)capacity 生产能力 xE;4#+_I
C (90)capacity ratios 生产能力比率 Cq
!VMl>hP
C (91)capital 资本 6|X
C (92)capital assets pricing model资本资产计价模式 Ag }hyIl
C (93)capital commitment 承诺资本 Tcz67&c |W
C (94)capital employed 已运用的资本 8? W\kf$
C (95)capital expenditure 资本支出 '1~mnmiP
C (96)capital expenditureauthorization 资本支出核准 8U
wL%"?YB
C (97)capital expenditure control 资本支出控制 Lx8^V7X
C (98)capital expenditure proposal资本支出申请 uKo)iB6D
C (99)capital funding planning 资本基金筹集计划 RQy|W}d_
C (100)capital gain 资本收益 DC]FY|ff
C (101)capital investment appraisal资本投资评估 7`6n]4e
C (102)capital maintenance 资本保全 ^TVica
C (103)capital resource planning 资本资源计划 =:P9 $
C (104)capital surplus 资本盈余 fxI>FhU_
C (105)capital turnover 资本周转率 L;Nz\sJ
C (106)card 记录卡 , =IbZ
C (107)cash 现金 QL-((d
Z<
C (108)cash account 现金账户 9x ?" %b
C (109)cash book 现金账薄 $ n`<,;^l
C (110)cash cow 金牛产品 \|@]XNSN
C (111)cash flow 现金流量 {{ R/:-6?@
C (112)cash discounted 现金贴现 K*'(;1AiW
C (113)cash flow budget 现金流量预算 t&mw@bj
C (114)cash flow statement 现金流量表 {O5;V/00}
C (115)cash ledger 现金分类账 F&lWO!4
C (116)cash limit 现金限额 2fO ~%!.G
C (117)CCA 现时成本会计 L=D
d`
C (118)center 中心 Q pz01x
C (119)changeover time 变更时间 Rde#=>@V
C (120)chartered entity 特许经济个体 :)g=Ah
BF
C (121)cheque 支票 <uU AAHi
C (122)cheque register 支票登记薄 1FjA
C (123)coin analysis 零钱分类 {}D8Y_=9\
C (124)classification 分类 REW
*6:
C (125)clock card 工时卡 UB|Nx(V s
C (126)code 代码 (jPN+yQ
C (127)commitment accounting 承诺确认会计 N1\u~%AT"
C (128)common cost 共同成本 !Lb9KDk
C (129)company limited byguarantee 有限担保责任公司 U.crRrN
C (130)company limited shares 股份有限公司 F04`MY"
C (131)competitive position 竞争能力状况 isj<lnQ
C (132)concept 概念 .P# c/SQp
C (133)conglomerate 跨行业企业 i'L7t!f}o
C (134)consistency concept 一致性概念
uDafPTF
C (135)consolidated accounts 合并报表 8|d lt$
C (136)consolidation accounting 合并会计 B:n9*<v(
C (137)consortium 财团 -F4CHpua
C (138)contingency plan 应急计划 qp"gD-,-o
C (139)contingent liabilities 或有负债 U/&?rY^|
C (140)continuous operation 连续生产 |5F]y"Nb
C (141)contra 抵消 y{?
6U>_
C (142)contract cost 合同成本 \'GX^0yK
C (143)contract costing 合同成本计算 8/-GrdyE
C (144)contribution 贡献毛益 *;m5^i<,;S
C (145)contribution centre 贡献中心 e3F)FTG&
C (146)contribution chart 贡献图 |w>"oaLN|Q
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 _Eq:Qbw#
C (148)contribution to salesration 贡献毛益对销售比率 /!eC;qp;[
C (149)control 控制 <gZC78}E
C (150)control account 控制帐户 d{9rEB?
C (151)control limits 控制限度 lR{eO~'~V
C (152)controllability concept 可控制概念 Vd)iv\a
C (153)controllable cost 可控制成本 NqkR
R$O
C (154)conversion cost 加工成本 3iV/7~
O
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 lk}R#n$
C (156)corporate appraisal 公司评估 e l'^9K
C (157)corporate planning 公司计划 [
LL"86D
C (158)corporate social reporting 公司社会报告 y`mE sj
C (159)corporation 股份公司
MGX,JW>L
C (160)cost 成本 >pv~$
C (161)cost account 成本帐户 j
&,vju
C (162)cost accounting 成本会计 OB6I8n XW
C (163)cost accounting manual 成本手册 kR-N9|>i
C (164)cost accounts calendar 成本报表的日历时间 n1y#gC
C (165)cost adjustment 成本调整 ^KF
C (166)cost allocation 成本分配 NX@T
WBn%
C (167)cost apportionment 成本分摊 @gE
+T37x2
C (168)cost attribution 成本归属 h[C!cX
C (169)cost audit 成本审计 R|$=Pfg~4
C (170)cost behaviour 成本性态 _S,2j_R9
C (171)cost benefit analysis 成本效益分析 +_F
siu_b
C (172)cost center 成本中心 feIAgd},
C (173)cost driver 成本动因