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注会《审计》英语常用词汇 Jo%5 NXts4
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1.audit 审计 WDznhMo
2.attestation 鉴证 ?"oW1a\
3.credibility 可信赖程度 "[W${q+0x
4.audit of financial statements 财务报表审计 bvVEV
5.agreed-upon procedures 执行商定程序 ,l}mCY
6.high levels of assurance 高水平保证 <Z^ P8nu
7.compilation 编制 ')!+>
b(P
8.reliability 可靠性 >^mNIfdE^=
9.relevance 相关性 xw2dEvjgp%
10.professional skepticism 职业谨慎 9='a9\((mH
11.objectivity 客观性 %"#%/>U4
12. professional competence 专业胜任能力 A6D.bJ)
13.Senior/CPA-in-charge 项目经理 (J!FW(Ma|=
14.audit engagement letter 业务约定书 _
U/[n\oC
15.recurring audit 连续审计 {J_1.uN=
16.the client 委托人 V5$J
17.change CPA 更换注册会计师 RY8Ot2DWi
18.the existing CPA 现任注册会计师 6|#+
19.the successor CPA 后任注册会计师 (N63k1M
20.the preceding CPA前任注册会计师 *=
+m;%]_
21.issue the audit report 出具审计报告 $"VgNynq
22.expert 专家 sfLH[Q?
23.the board of directors 董事会 i7@qfe$fR
24.knowledge of the entity‘ s business 了解被审计单位情况 Mlr]-Gu5Z
25.assess material misstatement risks评估重大错报风险 @y3u'Y,B
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 gWlv;oq
27.a general knowledge of —— 初步了解―――的情况 mc{gcZIm
28.a more knowledge of—— 进一步了解的情况
{@XzY>
29.the prior year‘s working papers 以前年度工作底稿 XQI.z7F
30.minutes of meeting 会议纪要 JY$B%R4;]
31.business risks 经营风险 G-5wv
32.appropriateness 适当性 R4xoc;b
33.accounting estimate 会计估计 !Db0r/_:G
34.management representations 管理层声明 2=?/$A9p
35.going concern assumption 持续经营假设 6O|B'?]Pf
36.audit plan 审计计划 \2$-.np
z
37.significant audit areas 重点审计领域 E:EXp7
38.error 错误 0}(ZW~&1
39.fraud舞弊
Jptzc:~B
40.modified or additional procedures 修改或追加审计程序 j Wa%vA
41.misappropriation of assets 侵占资产 /]0-|Kg+R
42.transactions without substance 虚假交易
kzZdYiC
43.unusual pressures 异常压力 z&a%_
]Q*
44.the suspected noncompliance 涉嫌存在违法行为 oH;0_!
45.materialiy 重要性 m@Ziif-A
46.exceed the materiality level 超过重要性水平 (``EBEn
47.approach the materiality level 接近重要性水平 >0#WkmRY
48.an acceptably low level 可接受水平 irqNnnMGEa
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 j/I^
\Ms
50.misstatements or omissions 错报或漏报 HiTn 5XNf
51.aggregate 总计 jt({@;sU[<
52.subsequent events 期后事项 ;4E.Y
r*
53.adjust the financial statements 调整财务报表 NF/@'QRT
54.perform additional audit procedures 实施追加的审计程序 UkO L7M
55.audit risk 审计风险 a'sa{>
56.detection risk 检查风险 ["5Z=4
57.inappropriate audit opinion 不适当的审计意见 /CpU.^V
58.material misstatement 重大的错报 ;
E
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59.tolerable misstatement 可容忍错报 k91ctEp9>
60.the acceptable level of detection risk 可接受的检查风险 @fDWp/
61.assessed level of material misstatement risk 重大错报风险的评估水平 [&IJy
62.simall business 小规模企业 ?kOtK
63.accounting system 会计系统 &C_0JyT
64.test of control 控制测试 ([Gb]0
65.walk-through test 穿行测试 O\=U'6@
66.communication 沟通 43i@5F]
67.flow chart 流程图 s)?=4zJ
68.reperformance of internal control 重新执行 RTHe#`t
69.audit evidence 审计证据 xwSi}
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70.substantive procedures 实质性程序 *}yOL
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71.assertions 认定 =(!&8U9
72.esistence 存在 wHGiN9A+
73.occurrence 发生 }3G`f> s
74.completeness 完整性 D1Yc_
75.rights and obligations 权利和义务 6EHYIN^D
76.valuation and allocation 计价和分摊 MMyVm"w
77.cutoff 截止 }Mh@%2$
78.accuracy 准确性 K^H{B& b8
79.classification 分类
(A\X+S(
80.inspection 检查 P>*B{fi^
81.supervision of counting 监盘 2`
D1
cX
82.observation 观察 b4l=Bg"
83.confirmation 函证 v' x)AbbC
84.computation 计算 OxGS{zs
85.analytical procedures 分析程序 3~Qvp )~
86.vouch 核对 i{#5=np H
87.trace 追查 Ch3{q/-g
88.audit sampling 审计抽样 ck=x_HB1
89.error 误差 4# pn]
90.expected error 预期误差 <!+T#)Qi
91.population 总体 ]n8
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92.sampling risk 抽样风险 Td7f
93.non- sampling risk 非抽样风险 v[3QI7E3
94.sampling unit 抽样单位 WtT*
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95.statistical sampling 统计抽样 jFa{h!
96.tolerable error 可容忍误差 )
<]*!
97.the risk of under reliance 信赖不足风险 J(k\Pz*
98.the risk of over reliance 信赖过度风险 ~EYsUC#B_
99.the risk of incorrect rejection 误拒风险 n^H Kf^]
100. the risk of incorrect acceptance 误受风险 P;A9t #\
101.working trial balance 试算平衡表 {F
Ir|R&
102.index and cross-referencing 索引和交叉索引 `k ^d)9
103.cash receipt 现金收入 Bh'_@PHP
104.cash disbursement 现金支出 -r.Qy(}p
105.bank statement 银行对账单 L7~9u|7a#
106.bank reconciliation 银行存款余额调节表 (qf%,F,_L
107.balance sheet date 资产负债表日 ;zMZ+GZ?;+
108.net realizable value 可变现净值 1@xmzTC
109.storeroom 仓库 8uj;RG
110.sale invoice 销售发票 W @X/Z8.(
111.price list 价目表 /|
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112.positive confirmation request 积极式询证函 COV8=E~
113.negative confirmation request 消极式询证函 O{4G'CgN(
114.purchase requisition 请购单 k9V#=,K0
115.receiving report 验收报告 =Nyq1~
116.gross margin 毛利 7P&O{tl(
117.manufacturing overhead 制造费用 T#HW{3
118.material requisition 领料单 gpIq4Q<
119.inventory-taking 存货盘点 >I9w|zFA
120.bond certificate 债券 cO&(&*J r
121.stock certificate 股票 Bl\/q83(
122.audit report 审计报告 K2'Il[
123.entity 被审计单位 s{"}!y=]
124.addressee of the audit report 审计报告的收件人 91|0{1
125.unqualified opinion 无保留意见 #@quuiYq
126.qualified opinion 保留意见 ,Pq@{i#
127.disclaimer of opinion 无法表示意见 NC
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128.adverse opinion 否定意见 OoG Nij
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A (1)ABC 作业基础成本计算 DdI
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A (2)absorbed overhead 已吸收制造费用 DlD;rL=
A (3)absorption costing 吸收成本计算 T-;|E^
A (4)account 账户,报表 '@jP$6T&
A (5)accounting postulate 会计假设 W%6Y?
pf)z
A (6)accounting series release 会计公告文件 LqDj4[}
A (7)accounting valuation 会计计价 G
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A (8)account sale 承销清单 z 1~2w:
A (9)accountability concept 经营责任概念 5{`a \;*
A (10)accountancy 会计职业 nm8XHk]
A (11)accountant 会计师 X(YR).a~
A (12)accounting 会计 WbIf)\
A (13)agency cost 代理成本 V|vKYEFry
A (14)accounting bases 会计基础 +*'^T)sj/
A (15)accounting manual 会计手册 vVA)x~^
A (16)accounting period 会计期间 qHU=X"rn
A (17)accounting policies 会计方针 \$Jz26
-n
A (18)accounting rate of return 会计报酬率 :
u
ruC
A (19)accounting reference date 会计参照日 EG7.FjnVu
A (20)accounting reference period 会计参照期间 ['`Vg=O.{
A (21)accrual concept 应计概念 Q5kf-~Jx+
A (22)accrual expenses 应计费用 v`G [6Z
A (23)acid test ration 速动比率(酸性测试比率)
i_[nW
A (24)acquisition 购置 ZQ MK1
A (25)acquisition accounting 收购会计 "
M+g=
A (26)activity based accounting 作业基础成本计算 q'% cVM
A (27)adjusting events 调整事项 rAuv`.qEV
A (28)administrative expenses 行政管理费 ZcP/r
T3{^
A (29)advice note 发货通知 UP+4xG
A (30)amortization 摊销 bvR0?xnq
A (31)analytical review 分析性检查 Z(~v{c %<
A (32)annual equivalent cost 年度等量成本法 [k<w'n*
A (33)annual report and accounts 年度报告和报表 q]^Q?r<g::
A (34)appraisal cost 检验成本 f@)GiLC'"
A (35)appropriation account 盈余分配账户 ]:K[{3iM
A (36)articles of association 公司章程细则 $-J=UT2m
A (37)assets 资产 '1f:8
A (38)assets cover 资产保障 uhf%
zG
A (39)asset value per share 每股资产价值 &_V
d
A (40)associated company 联营公司 Ok*aP+Wq
A (41)attainable standard 可达标准 u A=x~-I
x&['g*[L0
A (42)attributable profit 可归属利润
4u.v7r
A (43)audit 审计 A4|L;z/A[h
A (44)audit report 审计报告 fRow@DI\
A (45)auditing standards 审计准则 9_/dj"5
A (46)authorized share capital 额定股本 IW~q,X+`V
A (47)available hours 可用小时 o&PPW~D+h@
A (48)avoidable costs 可避免成本 }Q<cE$c
B (49)back-to-back loan 易币贷款 SI~MTUqt
B (50)backflush accounting 倒退成本计算 =Felo8+
B (51)bad debts 坏帐 bS2)L4MQY
B (52)bad debts ratio 坏帐比率 {*lRI
B (53)bank charges 银行手续费 Ra~|;(
%d
B (54)bank overdraft 银行透支 X1N*}@:/
B (55)bank reconciliation 银行存款调节表 w~lxWgaY7
B (56)bank statement 银行对账单 \-2O&v'}
B (57)bankruptcy 破产 t:N3k ;k
B (58)basis of apportionment 分摊基础 e5HHsR6
B (59)batch 批量 IMF9eS{L
B (60)batch costing 分批成本计算 =eB^(!M
B (61)beta factor B(市场)风险因素 @qaK5
B (62)bill 账单 ^5,B6
B (63)bill of exchange 汇票 &1(PS)s
B (64)bill of landing 提单 !
,v!7I
B (65)bill of materials 用料预计单 TM?RH{(r
B (66)bill payable 应付票据 B}|(/a@*
B (67)bill receivable 应收票据
K3xs=q]:@
B (68)bin card 存货记录卡 7hLdCS X
B (69)bonus 红利 !I UH 5
B (70)book-keeping 薄记 {YT
@$K]w,
B (71)Boston classification 波士顿分类 Lfj]Y~*z
B (72)breakeven chart 保本图 Rv^
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B (73)breakeven point 保本点 #1#?k
B (74)breaking-down time 复位时间 &nXa/XIZ_
B (75)budget 预算 u,f$cR
B (76)budget center 预算中心 5Y}=,v*h}
B (77)budget cost allowance 预算成本折让 &|j^?ro6
B (78)budget manual 预算手册 r'/H3
B (79)budget period 预算期间 HT@/0MF{J
B (80)budgetary control 预算控制 NR@n%p
B (81)budgeted capacity 预算生产能力 8t$w/#'@
B (82)burden 制造费用 +. ` I
B (83)business center 经营中心 ex}6(;7)O
B (84)business entity 营业个体 Oj`I=O6
B (85)business unit 经营单位 8`?vWJS
B (86)buy-out management 管理性购买产权 _1sjsGp>
B (87)by-product 副产品 ~UhTy~jya
C (88)called-up share capital 催缴股本 2uajK..b
C (89)capacity 生产能力 DFUW^0N
C (90)capacity ratios 生产能力比率 d#OE) ,`
C (91)capital 资本 -NgL4?p=
C (92)capital assets pricing model资本资产计价模式 v_s(
C (93)capital commitment 承诺资本 Hb:@]!r>
C (94)capital employed 已运用的资本 !U?Z<zh
C (95)capital expenditure 资本支出 <6(&w9WY
C (96)capital expenditureauthorization 资本支出核准 hiM nU
C (97)capital expenditure control 资本支出控制 ?--EIA8mfp
C (98)capital expenditure proposal资本支出申请 N*CcJp
{Q
C (99)capital funding planning 资本基金筹集计划 WXgGB[x
C (100)capital gain 资本收益 O*%@(w6
C (101)capital investment appraisal资本投资评估 }vGWlNd#g
C (102)capital maintenance 资本保全 0Ia8x?80V
C (103)capital resource planning 资本资源计划 fkjo
C (104)capital surplus 资本盈余 DGY?4r7>y
C (105)capital turnover 资本周转率 zG0191f
C (106)card 记录卡 lM N3;}K
C (107)cash 现金 = "N?v-
C (108)cash account 现金账户 c|,6(4j>$
C (109)cash book 现金账薄 |5h~&kA
C (110)cash cow 金牛产品 sBuOKT/j
C (111)cash flow 现金流量 @|hn@!YK
C (112)cash discounted 现金贴现 x_K8Gr#Z 0
C (113)cash flow budget 现金流量预算 6$k"B/k
C (114)cash flow statement 现金流量表 u#&ZD|
C (115)cash ledger 现金分类账 UW?(-_8
C (116)cash limit 现金限额 zQNkjQ{mx
C (117)CCA 现时成本会计 ;I5u"MDHGI
C (118)center 中心 ]g0h7q)79
C (119)changeover time 变更时间 <hA1[S}
C (120)chartered entity 特许经济个体 {0t-Q k
C (121)cheque 支票 %Uz
5Ve
C (122)cheque register 支票登记薄 ^zs]cFN#%
C (123)coin analysis 零钱分类 6bXP{,}Gp
C (124)classification 分类 btV
Tt5
C (125)clock card 工时卡 $afE=
qC*
C (126)code 代码 R3`h$`G
C (127)commitment accounting 承诺确认会计 l)^sE)
C (128)common cost 共同成本 9BA*e-[
C (129)company limited byguarantee 有限担保责任公司 j0F'I*Z3
C (130)company limited shares 股份有限公司 @VVDN
C (131)competitive position 竞争能力状况 D') m8:>
C (132)concept 概念 jLy3c@Dp
C (133)conglomerate 跨行业企业 ee+*&CT)
C (134)consistency concept 一致性概念 A3Lfh6O
C (135)consolidated accounts 合并报表 i7UE9Nyl*
C (136)consolidation accounting 合并会计 `7))[._
C (137)consortium 财团 E7K(I ?
C (138)contingency plan 应急计划 k ='c*`IE
C (139)contingent liabilities 或有负债 3r[}'ba\
C (140)continuous operation 连续生产 t;?TXAA
C (141)contra 抵消 "B~ow{3
C (142)contract cost 合同成本 PI5a'k0F
C (143)contract costing 合同成本计算 j18qY4Gw)
C (144)contribution 贡献毛益 !jIpgs5
C (145)contribution centre 贡献中心 -x)zyq6
C (146)contribution chart 贡献图 ;<9 dND
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 =%\y E0#
C (148)contribution to salesration 贡献毛益对销售比率 >>nt3q
C (149)control 控制 E<|p9,M
C (150)control account 控制帐户 >kLUQ%zE@
C (151)control limits 控制限度 o_K.
+^$
C (152)controllability concept 可控制概念 Bn5O;I13
C (153)controllable cost 可控制成本 b;;C><
C (154)conversion cost 加工成本 g3`:d)|
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
@o g&l;
C (156)corporate appraisal 公司评估 6u'+#nm
C (157)corporate planning 公司计划 f'2Ufd|J|
C (158)corporate social reporting 公司社会报告 <A_L Zi
C (159)corporation 股份公司 mqx#N
%
C (160)cost 成本 wj'5D0
C (161)cost account 成本帐户 r/32pY
C (162)cost accounting 成本会计 Y~j)B\^{
C (163)cost accounting manual 成本手册 j?YZOO>X
C (164)cost accounts calendar 成本报表的日历时间 t5qNfiKC
C (165)cost adjustment 成本调整 C]xKdPQj%
C (166)cost allocation 成本分配 (}|QSf:
C (167)cost apportionment 成本分摊 t.7KS:
C (168)cost attribution 成本归属 J=*X%^jX9Z
C (169)cost audit 成本审计 J'%
C (170)cost behaviour 成本性态 e{~3&
C (171)cost benefit analysis 成本效益分析 n&`=.[+A
C (172)cost center 成本中心 S"/M+m+ ]
C (173)cost driver 成本动因