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注会《审计》英语常用词汇 /N&CaH\;^$
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1.audit 审计 ;e1ku|>$
2.attestation 鉴证 uA#P'?
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 n6BQk2l
5.agreed-upon procedures 执行商定程序 .~l=zu
6.high levels of assurance 高水平保证 -@0GcUE:r
7.compilation 编制 }#^
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8.reliability 可靠性 +,#$:fs u
9.relevance 相关性 N _86t
10.professional skepticism 职业谨慎 E.Jkf\
11.objectivity 客观性 [<
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12. professional competence 专业胜任能力 =*r])Vg^
13.Senior/CPA-in-charge 项目经理 4X+ifZO
14.audit engagement letter 业务约定书 .P7"e5ge
15.recurring audit 连续审计 =5(>q5Z*
16.the client 委托人 @T'i/}nl
17.change CPA 更换注册会计师 Q|D @Yd\
18.the existing CPA 现任注册会计师 lXjXqk\
19.the successor CPA 后任注册会计师 "O%gFye
20.the preceding CPA前任注册会计师 jAm3HI
21.issue the audit report 出具审计报告 G}ob<`o|
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22.expert 专家 +O*/"]h
23.the board of directors 董事会 \E*d\hrl{
24.knowledge of the entity‘ s business 了解被审计单位情况 B4i!/@0s
25.assess material misstatement risks评估重大错报风险 6er-{.L=
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^$'z!+QRM
27.a general knowledge of —— 初步了解―――的情况 Nw1#M%/!r!
28.a more knowledge of—— 进一步了解的情况 ".<DAs j
29.the prior year‘s working papers 以前年度工作底稿 /Z@tv.f
30.minutes of meeting 会议纪要 no9;<]4
31.business risks 经营风险 9*{[buZX
32.appropriateness 适当性 xT+zU
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33.accounting estimate 会计估计 LQngK7>
34.management representations 管理层声明 b"vv>Q~U
35.going concern assumption 持续经营假设 \l]DQaOEe
36.audit plan 审计计划 98uV6b~g
37.significant audit areas 重点审计领域 \ywXi~+kUv
38.error 错误 s#)5h0t#du
39.fraud舞弊 Zf65 `K3
40.modified or additional procedures 修改或追加审计程序 !>zo_fP
41.misappropriation of assets 侵占资产
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42.transactions without substance 虚假交易 !AKg m'Nw
43.unusual pressures 异常压力 5yzv|mrx
44.the suspected noncompliance 涉嫌存在违法行为 urMG*7i <c
45.materialiy 重要性 2&^]k`Aj6D
46.exceed the materiality level 超过重要性水平 >76\nGO
47.approach the materiality level 接近重要性水平 #nK>Z[
48.an acceptably low level 可接受水平 q&W[j5E
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 =1 Oj*x@*4
50.misstatements or omissions 错报或漏报 C
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51.aggregate 总计
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52.subsequent events 期后事项 PGLplXb#[S
53.adjust the financial statements 调整财务报表 |Y [wzDYV
54.perform additional audit procedures 实施追加的审计程序 }L# _\
55.audit risk 审计风险 jO1r)hw N>
56.detection risk 检查风险 9+{G8$Ai
57.inappropriate audit opinion 不适当的审计意见 n=c
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58.material misstatement 重大的错报 |!"`MIw,
59.tolerable misstatement 可容忍错报 9&_<f}ou
60.the acceptable level of detection risk 可接受的检查风险 YYu6W@m]
61.assessed level of material misstatement risk 重大错报风险的评估水平 ysQ,)QoiR{
62.simall business 小规模企业 GJtZ&H
63.accounting system 会计系统 EioB%f3
64.test of control 控制测试 PEuIWXr
65.walk-through test 穿行测试 PSZL2iGj9V
66.communication 沟通 yl1gx
67.flow chart 流程图 NT+?#0I
68.reperformance of internal control 重新执行 j+["JXy
69.audit evidence 审计证据 :=\Hoz
70.substantive procedures 实质性程序 Te}8!_ohyC
71.assertions 认定 ] 0B2#
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72.esistence 存在 2VE9}%i
73.occurrence 发生 ,kF}lo)
74.completeness 完整性 nAjO6g6E
75.rights and obligations 权利和义务 I.94v
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76.valuation and allocation 计价和分摊
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77.cutoff 截止 zBk'{[y9L
78.accuracy 准确性 -Ty*aov
79.classification 分类 <\
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80.inspection 检查 $l|qk z
81.supervision of counting 监盘 p%R
82.observation 观察 LkK~%tY
83.confirmation 函证 twlk-2yT!
84.computation 计算
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85.analytical procedures 分析程序 8@2OJ =`[
86.vouch 核对 !=:$lzS^
87.trace 追查 dK2p7xo
88.audit sampling 审计抽样 H
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89.error 误差 @ vrV*!
90.expected error 预期误差 }0X:F`Y-
91.population 总体
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92.sampling risk 抽样风险 ?)1{)Erf8x
93.non- sampling risk 非抽样风险 Yo("U8:XX
94.sampling unit 抽样单位 :"
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95.statistical sampling 统计抽样 2VJR$Pao
96.tolerable error 可容忍误差 OSf}Q=BL
97.the risk of under reliance 信赖不足风险 Q&eQQ6b^Ih
98.the risk of over reliance 信赖过度风险 /S(zff[at
99.the risk of incorrect rejection 误拒风险 26k LhFS
100. the risk of incorrect acceptance 误受风险 o)2W`i &
101.working trial balance 试算平衡表 9uBM<
102.index and cross-referencing 索引和交叉索引 qycI(5S,
103.cash receipt 现金收入 Hqn#yInA7~
104.cash disbursement 现金支出 3
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105.bank statement 银行对账单 FZtfh
106.bank reconciliation 银行存款余额调节表 fI~Xmw+}}
107.balance sheet date 资产负债表日 pn.T~"%
108.net realizable value 可变现净值 S&\L-@
109.storeroom 仓库 :C65-[PSdO
110.sale invoice 销售发票 cvfr)K[0
111.price list 价目表 yz LpK;
112.positive confirmation request 积极式询证函 QiLEL
113.negative confirmation request 消极式询证函 - qy6Un+
114.purchase requisition 请购单 a8i]]1Blz
115.receiving report 验收报告 846$x
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116.gross margin 毛利 q"<ac qK
117.manufacturing overhead 制造费用 /s[l-1zW
118.material requisition 领料单 PV4
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119.inventory-taking 存货盘点 Z<SLc,]^
120.bond certificate 债券 Z]j*9#G1s
121.stock certificate 股票 ]b%Hy
122.audit report 审计报告 75T7+:p
123.entity 被审计单位 [-;_ZFS{
124.addressee of the audit report 审计报告的收件人 Qkd<sxL
125.unqualified opinion 无保留意见 3`ELKq
126.qualified opinion 保留意见 ae0>
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127.disclaimer of opinion 无法表示意见 R@6zG
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128.adverse opinion 否定意见 0\@dYPa&C
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A (1)ABC 作业基础成本计算 r]l!WRn
A (2)absorbed overhead 已吸收制造费用 o(r\E0I
A (3)absorption costing 吸收成本计算 {6c2{@
A (4)account 账户,报表 (
|PAx(
A (5)accounting postulate 会计假设 'iGzkf}j
A (6)accounting series release 会计公告文件 +tk{"s^r*
A (7)accounting valuation 会计计价 `}lJH i
A (8)account sale 承销清单 {FIXc^m'
A (9)accountability concept 经营责任概念 k?z98 >4
A (10)accountancy 会计职业 _&j}<K$-(
A (11)accountant 会计师 =RAh|e
A (12)accounting 会计 =}v}my3y"
A (13)agency cost 代理成本
mi)LP?q
A (14)accounting bases 会计基础 M5*{
A (15)accounting manual 会计手册 5K<5kHpvJ{
A (16)accounting period 会计期间 hvuIxqv !y
A (17)accounting policies 会计方针 B]Y}Hu
A (18)accounting rate of return 会计报酬率 N\#MwLm
A (19)accounting reference date 会计参照日 z(fAnn
T?
A (20)accounting reference period 会计参照期间 E !a|Xp
A (21)accrual concept 应计概念 FcRW;e8-
A (22)accrual expenses 应计费用 spGB)k,^
A (23)acid test ration 速动比率(酸性测试比率) \z$p%4`E@
A (24)acquisition 购置 ;IVDr:
A (25)acquisition accounting 收购会计 }p!HT6 tZ
A (26)activity based accounting 作业基础成本计算 )~+ e`q
A (27)adjusting events 调整事项 =7C%P%yt
A (28)administrative expenses 行政管理费 mXUGe:e8
A (29)advice note 发货通知 +H
9 >A0JF
A (30)amortization 摊销 VGceD$<
A (31)analytical review 分析性检查 -GqT7`:(H4
A (32)annual equivalent cost 年度等量成本法 BVr0Gk
A (33)annual report and accounts 年度报告和报表 dd\n8f
A (34)appraisal cost 检验成本 VsN pHQG]
A (35)appropriation account 盈余分配账户 =9z[[dQ|L
A (36)articles of association 公司章程细则 /}PF\j9#4
A (37)assets 资产 gx&Tt
A (38)assets cover 资产保障 >layJt
A (39)asset value per share 每股资产价值 {.De4]ANh
A (40)associated company 联营公司 .hba*dV
A (41)attainable standard 可达标准 z j/!In
B';6r4I-
A (42)attributable profit 可归属利润 ;Y;qg
A (43)audit 审计 T[sDVkCbxf
A (44)audit report 审计报告 Pp|*J^U 4
A (45)auditing standards 审计准则 baP^<w^
A (46)authorized share capital 额定股本 ,Vh{gm1
A (47)available hours 可用小时 )*Q-.Je/U
A (48)avoidable costs 可避免成本 "7v @Rye
B (49)back-to-back loan 易币贷款 m^#rB`0;L
B (50)backflush accounting 倒退成本计算 {qmdm`V[
B (51)bad debts 坏帐 ;+tpvnV;]
B (52)bad debts ratio 坏帐比率 qR8u$2}NY
B (53)bank charges 银行手续费 .>mr%#p
B (54)bank overdraft 银行透支 5e}A@GyC
B (55)bank reconciliation 银行存款调节表 ?APeR,"V
B (56)bank statement 银行对账单 8Y_ol#\L
B (57)bankruptcy 破产 cP}KU 5j
B (58)basis of apportionment 分摊基础 v k?skN@
B (59)batch 批量 4lM8\Lr
B (60)batch costing 分批成本计算 GN0`rEh
B (61)beta factor B(市场)风险因素 ~>:Z6Le@
B (62)bill 账单 9!Ar`Io2@
B (63)bill of exchange 汇票 ]ZoD'-,
B (64)bill of landing 提单 GQl$yZaK{
B (65)bill of materials 用料预计单 UH"#2< |b
B (66)bill payable 应付票据 IhBp%^H0-
B (67)bill receivable 应收票据 ?qX)ihe%k
B (68)bin card 存货记录卡 vi|R(&
B (69)bonus 红利 r)1'ePI"
B (70)book-keeping 薄记 oXDN+4ge
B (71)Boston classification 波士顿分类 \T\b NbPn
B (72)breakeven chart 保本图 d5>H3D{49
B (73)breakeven point 保本点 q-rB2
B (74)breaking-down time 复位时间 6sE{{,OGB
B (75)budget 预算 "n: %E
B (76)budget center 预算中心 =r.mlc``W
B (77)budget cost allowance 预算成本折让 \/SQ,*O
B (78)budget manual 预算手册 K^ 3co
B (79)budget period 预算期间 R-RDT9&<
B (80)budgetary control 预算控制 XgxX.`H7
B (81)budgeted capacity 预算生产能力 i:cXwQG}B
B (82)burden 制造费用 S<L.c
B (83)business center 经营中心 sU"}-de
B (84)business entity 营业个体 `$~RxzZ g
B (85)business unit 经营单位 <d<mvXbw_@
B (86)buy-out management 管理性购买产权 JIFU;*PR1
B (87)by-product 副产品 je6CDF qw
C (88)called-up share capital 催缴股本 +MB!B9M@
C (89)capacity 生产能力 g1UGd
C (90)capacity ratios 生产能力比率 iajX ~kv
C (91)capital 资本 xy<`#
C (92)capital assets pricing model资本资产计价模式 ] )"u+
C (93)capital commitment 承诺资本 `- \/$M9s=
C (94)capital employed 已运用的资本 &%2*Wu;
C (95)capital expenditure 资本支出 ; h`0ir4[A
C (96)capital expenditureauthorization 资本支出核准 Hh4 n
C (97)capital expenditure control 资本支出控制 $%%os6y2v
C (98)capital expenditure proposal资本支出申请 SR8qt z/V
C (99)capital funding planning 资本基金筹集计划 tdEnk.O
C (100)capital gain 资本收益 &I({T
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C (101)capital investment appraisal资本投资评估 $XU5??8
C (102)capital maintenance 资本保全 %"X-&1vV
C (103)capital resource planning 资本资源计划 cNKUu~C+
C (104)capital surplus 资本盈余 WnHUE
C (105)capital turnover 资本周转率 *1'`"D~
C (106)card 记录卡 o%4Gd~
C (107)cash 现金 Pa^A$fy\
C (108)cash account 现金账户 bC^(U`y 32
C (109)cash book 现金账薄 WA$>pG5s
C (110)cash cow 金牛产品 Ka|eFprS
C (111)cash flow 现金流量 7P B)'Wl"6
C (112)cash discounted 现金贴现 IF +i3#$
C (113)cash flow budget 现金流量预算 ^Q{Bq
C (114)cash flow statement 现金流量表 om3`[r[{
C (115)cash ledger 现金分类账 ?,=f\Fz!
C (116)cash limit 现金限额 7JDN{!jT
C (117)CCA 现时成本会计 Y2R \]FrT
C (118)center 中心 {u\%hpD_
C (119)changeover time 变更时间 jDRe)bo4
C (120)chartered entity 特许经济个体 +"ueq
C (121)cheque 支票 M('d-Q{B7L
C (122)cheque register 支票登记薄 XYH|;P6K
C (123)coin analysis 零钱分类 #n
C (124)classification 分类 !>(RK"KWq]
C (125)clock card 工时卡 fIocq
C (126)code 代码 Pz_NDI
C (127)commitment accounting 承诺确认会计 }Z`(aDH
C (128)common cost 共同成本 =pIy
C (129)company limited byguarantee 有限担保责任公司 U{ ;l0 2S
C (130)company limited shares 股份有限公司 6] z}#"
C (131)competitive position 竞争能力状况 b}G24{
C (132)concept 概念 #Rew [\$
C (133)conglomerate 跨行业企业 CodSJ,
C (134)consistency concept 一致性概念 kzq29S
C (135)consolidated accounts 合并报表 @ 2_<,;$
C (136)consolidation accounting 合并会计 up%Z$"Y
C (137)consortium 财团 %gcc
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C (138)contingency plan 应急计划 (X6sSO
C (139)contingent liabilities 或有负债 tVqmn
C (140)continuous operation 连续生产 {^Pq\h;
C (141)contra 抵消 _ jAo:K_Z
C (142)contract cost 合同成本 R[1BfZ 6s
C (143)contract costing 合同成本计算 oh#>
5cA8
C (144)contribution 贡献毛益 \Xt)E[
C (145)contribution centre 贡献中心
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C (146)contribution chart 贡献图 ArI]`h'W
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 :&J8.G^
C (148)contribution to salesration 贡献毛益对销售比率 C2<CWPn<
C (149)control 控制 @("}]/O
V:
C (150)control account 控制帐户 On1v<SD$[
C (151)control limits 控制限度 0m+8P$)C%
C (152)controllability concept 可控制概念 uu%?K@Qq
C (153)controllable cost 可控制成本 hxC!+ArVe
C (154)conversion cost 加工成本 1Qh`6Ya f
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 K`nJVc
C (156)corporate appraisal 公司评估 VG*'"y*%w
C (157)corporate planning 公司计划 mEQ!-p
C (158)corporate social reporting 公司社会报告 sg'NBAo"
C (159)corporation 股份公司 rwpgBl
C (160)cost 成本 C;a@Jjor'
C (161)cost account 成本帐户 "L3Xd][
C (162)cost accounting 成本会计 5]7&IDA]]9
C (163)cost accounting manual 成本手册 WA
LGIW
C (164)cost accounts calendar 成本报表的日历时间 +
#]|)VZ
C (165)cost adjustment 成本调整 [}3cDR
C (166)cost allocation 成本分配 }.:d#]g8
C (167)cost apportionment 成本分摊 X^< >6|)
C (168)cost attribution 成本归属 wH!#aB>kP
C (169)cost audit 成本审计 o6?l/nJ
C (170)cost behaviour 成本性态 j[P8
C (171)cost benefit analysis 成本效益分析
o A~4p(
C (172)cost center 成本中心 $Kq<W{H3ut
C (173)cost driver 成本动因