myX0<j3G5
y%l#lz=6
注会《审计》英语常用词汇 cyeDZ)
r:rJv
,T[
+omo
1.audit 审计 %Z0S"B 3
2.attestation 鉴证 ZTC1t_
3.credibility 可信赖程度 RteTz_z{
4.audit of financial statements 财务报表审计 ~,-O
5.agreed-upon procedures 执行商定程序
C2i..iD
6.high levels of assurance 高水平保证 3+uoK f[
7.compilation 编制 &bK$!8Z
8.reliability 可靠性 n{WJ.Y*
9.relevance 相关性 F;@&uXYgc
10.professional skepticism 职业谨慎 yyDBW`V((
11.objectivity 客观性 o_m.MMEU
12. professional competence 专业胜任能力 4x=Y9w0?8
13.Senior/CPA-in-charge 项目经理 fG5} '8
14.audit engagement letter 业务约定书 '
uw&f;/E
15.recurring audit 连续审计 Mwk_SCy
16.the client 委托人 =nZd"t'p|
17.change CPA 更换注册会计师 =)5a=^
6
18.the existing CPA 现任注册会计师 2` qXDfD`
19.the successor CPA 后任注册会计师 5)<jP
yC
20.the preceding CPA前任注册会计师 t+q`h3
21.issue the audit report 出具审计报告 8QBL:7<
22.expert 专家 .LHe*J C
23.the board of directors 董事会 @ xr
24.knowledge of the entity‘ s business 了解被审计单位情况 PaJwM%s)L
25.assess material misstatement risks评估重大错报风险 H;&t"Ql.
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =(\!,S'
27.a general knowledge of —— 初步了解―――的情况 AE
_~DZ:%c
28.a more knowledge of—— 进一步了解的情况 1 to<at-NN
29.the prior year‘s working papers 以前年度工作底稿 6LQ O>k
30.minutes of meeting 会议纪要 ji=po;g=E
31.business risks 经营风险 /MtacR
32.appropriateness 适当性 h!GixN?
33.accounting estimate 会计估计 VNXVuM )c
34.management representations 管理层声明 Ma#-'J
35.going concern assumption 持续经营假设 Z+7S,M
36.audit plan 审计计划 5Vqvb|
37.significant audit areas 重点审计领域 !
YHu
38.error 错误 I
j_`=
w<
39.fraud舞弊 u;}B4Rx
40.modified or additional procedures 修改或追加审计程序 tYa8I/HpT
41.misappropriation of assets 侵占资产 eO G%6C%a
42.transactions without substance 虚假交易 WQL`;uIX
43.unusual pressures 异常压力 &X(-C9'j
44.the suspected noncompliance 涉嫌存在违法行为 &N ;6G`3
45.materialiy 重要性 sA
lgp2-
46.exceed the materiality level 超过重要性水平 a| cD{d
47.approach the materiality level 接近重要性水平 SiT &p
48.an acceptably low level 可接受水平 `I$A;OPK7
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-BdW
50.misstatements or omissions 错报或漏报 `<d>C}9
51.aggregate 总计 hBu=40K
52.subsequent events 期后事项 ;v\n[
53.adjust the financial statements 调整财务报表 (J*0/7
eX
54.perform additional audit procedures 实施追加的审计程序 )`-]nMc
55.audit risk 审计风险 rOT8!"
56.detection risk 检查风险 FU3B;Fn^Z(
57.inappropriate audit opinion 不适当的审计意见 +dv@N3GV
58.material misstatement 重大的错报 iN*@
f8gf
59.tolerable misstatement 可容忍错报 r kl7p?
60.the acceptable level of detection risk 可接受的检查风险 Efl+`6`J
61.assessed level of material misstatement risk 重大错报风险的评估水平 FoQk
62.simall business 小规模企业 .YRSd
63.accounting system 会计系统 C-Z,L#
64.test of control 控制测试 B"v=Fr[
65.walk-through test 穿行测试
i|mA/
e3b
66.communication 沟通 8>9+w/DL
67.flow chart 流程图 gKCIfxM
68.reperformance of internal control 重新执行 -C+vmY*@
69.audit evidence 审计证据 HV(Kz
70.substantive procedures 实质性程序 4{KsCd)
71.assertions 认定 ,}0pK\Y>$
72.esistence 存在 2Mda'T8
73.occurrence 发生 }d(6N&;"zN
74.completeness 完整性 4KnDXQ%
75.rights and obligations 权利和义务
r "R\
76.valuation and allocation 计价和分摊 =qR
VKz
77.cutoff 截止 }0G Ab2
78.accuracy 准确性 /slML
~$t<
79.classification 分类 4Q5v8k=
80.inspection 检查 -E7\.K3
81.supervision of counting 监盘 A-FwNo2"%
82.observation 观察 n C^'2z
83.confirmation 函证 2 OTpGl
84.computation 计算 NL 37Y{b
85.analytical procedures 分析程序 $BY{:#a]
86.vouch 核对 O]>`B{
87.trace 追查 x3Uv&
88.audit sampling 审计抽样 cx|j
_5%i
89.error 误差 *)<tyIHd
90.expected error 预期误差 q}jf&xUWzH
91.population 总体 c
z|IBsa*
92.sampling risk 抽样风险 A?/?9Gr
93.non- sampling risk 非抽样风险 x-<dJ}`
94.sampling unit 抽样单位 ~a $%
a
95.statistical sampling 统计抽样 K^bn4Nr
96.tolerable error 可容忍误差 ,l6W|p?ZO^
97.the risk of under reliance 信赖不足风险 _$
0Ix6y,
98.the risk of over reliance 信赖过度风险 >@" j9
99.the risk of incorrect rejection 误拒风险 *u}):8=&R
100. the risk of incorrect acceptance 误受风险 ,#G@ri:B
101.working trial balance 试算平衡表 qU}DOL|
102.index and cross-referencing 索引和交叉索引 ;Yj}9[p;T
103.cash receipt 现金收入 m_B5M0},
104.cash disbursement 现金支出 NmQ]qv
105.bank statement 银行对账单 [H6>]
&
106.bank reconciliation 银行存款余额调节表 ;IT^SHym
107.balance sheet date 资产负债表日 gT.-Cf{
108.net realizable value 可变现净值 S%@$J~\rx
109.storeroom 仓库 dY,'6JzC
110.sale invoice 销售发票 e([&Nr8h
111.price list 价目表 g:Dg?_o
112.positive confirmation request 积极式询证函 9\8
""-
113.negative confirmation request 消极式询证函 [3.rG!Na
114.purchase requisition 请购单 C\{4<:<_&
115.receiving report 验收报告 B:4u2/!5
116.gross margin 毛利 n>HN py
117.manufacturing overhead 制造费用 $spf=t"nh
118.material requisition 领料单 Lh}he:k+
119.inventory-taking 存货盘点 2B4c:jJ
120.bond certificate 债券 ",}VB8K
121.stock certificate 股票 ld
$`5!Z
122.audit report 审计报告 6]Jv3Re'(I
123.entity 被审计单位 ^6*? a9jO>
124.addressee of the audit report 审计报告的收件人 G 1$l %B
125.unqualified opinion 无保留意见 k=@Q#=;*[W
126.qualified opinion 保留意见 3X:F9x>y
127.disclaimer of opinion 无法表示意见 V/Q6v
YX
128.adverse opinion 否定意见 073(xAkL{
Ur`v*LT}~
A (1)ABC 作业基础成本计算 ,w6?}
N
A (2)absorbed overhead 已吸收制造费用 B;m18LDu
A (3)absorption costing 吸收成本计算 9hv\%_>o
A (4)account 账户,报表 rnr7t \a~]
A (5)accounting postulate 会计假设 h2q]!01XP
A (6)accounting series release 会计公告文件 MiC&av
A (7)accounting valuation 会计计价 6"DvdJ0MB
A (8)account sale 承销清单 d
>%_<pw
A (9)accountability concept 经营责任概念 & zG=
A (10)accountancy 会计职业
3t,SXI@
A (11)accountant 会计师 ql#K72s
A (12)accounting 会计 NB^.$39n
A (13)agency cost 代理成本 eYa gI
A (14)accounting bases 会计基础 *f(}@U
A (15)accounting manual 会计手册 &0#qy
9wx
A (16)accounting period 会计期间 #_
E8>;)k
A (17)accounting policies 会计方针 _ReQQti[
A (18)accounting rate of return 会计报酬率 M;(lc?Rv
A (19)accounting reference date 会计参照日 eN$~@'w
A (20)accounting reference period 会计参照期间 b &JPLUr
A (21)accrual concept 应计概念 Cxh9rUe.
A (22)accrual expenses 应计费用 GB+G1w
A (23)acid test ration 速动比率(酸性测试比率) {?C7BClB
A (24)acquisition 购置 /90@ 85%r
A (25)acquisition accounting 收购会计 0`x<sjG\q
A (26)activity based accounting 作业基础成本计算 WDZEnauE
A (27)adjusting events 调整事项 <
W?,n%
A (28)administrative expenses 行政管理费 78X;ZMY
A (29)advice note 发货通知 u7/M>YJ`T
A (30)amortization 摊销 EgY]U1{
A (31)analytical review 分析性检查 [J^,_iN[.
A (32)annual equivalent cost 年度等量成本法 {>z.y1
A (33)annual report and accounts 年度报告和报表 u4S3NLG)
A (34)appraisal cost 检验成本 &8;mcM//4
A (35)appropriation account 盈余分配账户 qb! vI3
A (36)articles of association 公司章程细则 GL /\uq
A (37)assets 资产 zYep
V
A (38)assets cover 资产保障 `S!`=26Z!
A (39)asset value per share 每股资产价值 ^WeT3b q
A (40)associated company 联营公司 UpgOU.
A (41)attainable standard 可达标准 I[&!\Me[+w
=v_ju;C=
A (42)attributable profit 可归属利润 RH`m=?~J,
A (43)audit 审计 WaHTzIa
[
A (44)audit report 审计报告 sST6_b
A (45)auditing standards 审计准则 C}!$'C|
A (46)authorized share capital 额定股本 nK:39D$(
A (47)available hours 可用小时 |BXq8Erh
A (48)avoidable costs 可避免成本 #
mzJ^V-
B (49)back-to-back loan 易币贷款 Jjy}m0)#W_
B (50)backflush accounting 倒退成本计算 ^iGIF~J9
B (51)bad debts 坏帐 1D*eu
B (52)bad debts ratio 坏帐比率 9oaq%Sf
B (53)bank charges 银行手续费 iBZ+gsSP
B (54)bank overdraft 银行透支
VC.r
B (55)bank reconciliation 银行存款调节表 P017y&X
B (56)bank statement 银行对账单 b~\![HoCMM
B (57)bankruptcy 破产 J)R2O4OEd
B (58)basis of apportionment 分摊基础 im&|H-
B (59)batch 批量 7Fq|Zc`P
B (60)batch costing 分批成本计算 *kDXx&7B$
B (61)beta factor B(市场)风险因素 Db2G)63
B (62)bill 账单 `dj/Uk
B (63)bill of exchange 汇票 xOkf9k_
B (64)bill of landing 提单
]AN)M>
B (65)bill of materials 用料预计单 m,*f6g
B (66)bill payable 应付票据 SkK=VeD>8
B (67)bill receivable 应收票据 bT8BJY%+
B (68)bin card 存货记录卡 [*1c.&%(
B (69)bonus 红利 MHgS5b2
B (70)book-keeping 薄记 08'JT{i id
B (71)Boston classification 波士顿分类 ;B7>/q;g
B (72)breakeven chart 保本图 c*3ilMP\4
B (73)breakeven point 保本点 ln3.TR*
B (74)breaking-down time 复位时间 02S Uyv(Mt
B (75)budget 预算 87*R#((
B (76)budget center 预算中心 wPV`j:?'
B (77)budget cost allowance 预算成本折让 E[$['0
B (78)budget manual 预算手册 VB[R!S=
B (79)budget period 预算期间 -5E<BmM
B (80)budgetary control 预算控制 K[ylyQ1
B (81)budgeted capacity 预算生产能力 x{+rx.
B (82)burden 制造费用 MY0Wr%@#0
B (83)business center 经营中心 H#1/H@I#
B (84)business entity 营业个体 0|HhA,u
B (85)business unit 经营单位 ntj
Und&v\
B (86)buy-out management 管理性购买产权 )>=`[$D1t
B (87)by-product 副产品 MT0}MMr
C (88)called-up share capital 催缴股本 u52@{@Ad
C (89)capacity 生产能力 iA%3cpIc(Z
C (90)capacity ratios 生产能力比率 q6osRK*20
C (91)capital 资本 `pLp+#1
`R
C (92)capital assets pricing model资本资产计价模式 F9d][ P@@
C (93)capital commitment 承诺资本 ~)(
)PO
C (94)capital employed 已运用的资本 YrB-;R1+
C (95)capital expenditure 资本支出 ;T/' CD
C (96)capital expenditureauthorization 资本支出核准 S46[2-v1
C (97)capital expenditure control 资本支出控制
smWA~Aq
C (98)capital expenditure proposal资本支出申请 dso\+s
C (99)capital funding planning 资本基金筹集计划 FCI38?`%
C (100)capital gain 资本收益 C@KYg/nYw
C (101)capital investment appraisal资本投资评估 RzyEA3L'
C (102)capital maintenance 资本保全 EkJo.'0@
C (103)capital resource planning 资本资源计划 NMOTWA}2
C (104)capital surplus 资本盈余 /Fk0j_b
C (105)capital turnover 资本周转率 #?aR,@n
C (106)card 记录卡 Q>X ;7nt0
C (107)cash 现金 5Lue.U%a
C (108)cash account 现金账户 >0512_J+
C (109)cash book 现金账薄 2Y$==j
C (110)cash cow 金牛产品 |>[w$
C (111)cash flow 现金流量 uD. 0?*_
C (112)cash discounted 现金贴现 GF
k?Qf{u
C (113)cash flow budget 现金流量预算 DrW]`%Ql
C (114)cash flow statement 现金流量表 !WbQ`]uN/#
C (115)cash ledger 现金分类账 YP#OI6u
C (116)cash limit 现金限额 Wmp\J3
C (117)CCA 现时成本会计 7\jH?Zi
C (118)center 中心 S>**hMU%
C (119)changeover time 变更时间 W}(dhgf
C (120)chartered entity 特许经济个体 VM-J^
C (121)cheque 支票 m
81\cg
C (122)cheque register 支票登记薄 F
.AO
C (123)coin analysis 零钱分类 t7lRMCN
C (124)classification 分类 2b !b
-
C (125)clock card 工时卡 @^`-VF
C (126)code 代码 )m6=_q5@o
C (127)commitment accounting 承诺确认会计 Rov0
C (128)common cost 共同成本 QAX+oy
C (129)company limited byguarantee 有限担保责任公司 X2o5Hc)l<
C (130)company limited shares 股份有限公司 #`?uV)(
C (131)competitive position 竞争能力状况 _)^(-}(_D
C (132)concept 概念 .}j
@(D
C (133)conglomerate 跨行业企业 i3f/
{D/
C (134)consistency concept 一致性概念 7O"T`>
C (135)consolidated accounts 合并报表 f!1KGP
C (136)consolidation accounting 合并会计 VeCpz[r
C (137)consortium 财团 i++ F&r[
C (138)contingency plan 应急计划 aIkxN&
C (139)contingent liabilities 或有负债 .]8 Jeb
C (140)continuous operation 连续生产 I|BLAm6j
C (141)contra 抵消 =. OWsFv
C (142)contract cost 合同成本 ]jM D'vg^b
C (143)contract costing 合同成本计算 pvcf_w`n
C (144)contribution 贡献毛益 Ndx='j0
C (145)contribution centre 贡献中心 r Cmqq/hZ
C (146)contribution chart 贡献图 >R.~'A/$F
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 d{DlW
|_
C (148)contribution to salesration 贡献毛益对销售比率 ~lQ]PKJ"
C (149)control 控制 F7=a|g
C (150)control account 控制帐户 .H9!UQ&It
C (151)control limits 控制限度 `t#C0
C (152)controllability concept 可控制概念 6s
>PZh
C (153)controllable cost 可控制成本 `SOaQ|H
C (154)conversion cost 加工成本 ZP?](RV>xg
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 =(zk-J<nY
C (156)corporate appraisal 公司评估 6:QJ@j\
C (157)corporate planning 公司计划 :Rq@ %rL
C (158)corporate social reporting 公司社会报告 X~W5Z(w(O
C (159)corporation 股份公司 W*VQ"CW{^]
C (160)cost 成本 60QElJ9D
C (161)cost account 成本帐户 SkN^ytKE
C (162)cost accounting 成本会计 -Xx,"[sN\w
C (163)cost accounting manual 成本手册 WqwD"WX+w
C (164)cost accounts calendar 成本报表的日历时间 hydn" 9;
C (165)cost adjustment 成本调整 ?ILNp`k
C (166)cost allocation 成本分配 F5)Ta?3|"<
C (167)cost apportionment 成本分摊 e3',? 5j
C (168)cost attribution 成本归属 9/^4W.
C (169)cost audit 成本审计 \#~~,k
6f
C (170)cost behaviour 成本性态 d6~wJ MFl
C (171)cost benefit analysis 成本效益分析 !'n+0
C (172)cost center 成本中心 MQp1j
:CK
C (173)cost driver 成本动因