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注会《审计》英语常用词汇 ~aQR_S
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oPa oQbR(A
1.audit 审计 c U(z5th
2.attestation 鉴证 c7@/<*E+
3.credibility 可信赖程度 M!!vr8}
4.audit of financial statements 财务报表审计 !A%
vR
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5.agreed-upon procedures 执行商定程序 >.od(Fh{l|
6.high levels of assurance 高水平保证 g4Dck4^!4
7.compilation 编制 qk3~]</
8.reliability 可靠性 MoEh25U.
9.relevance 相关性 DA>nYj-s
10.professional skepticism 职业谨慎 R[v<mo[s
11.objectivity 客观性 {cLWum[SY
12. professional competence 专业胜任能力 w ~crj$UM
13.Senior/CPA-in-charge 项目经理 Ti0kfjhX7
14.audit engagement letter 业务约定书 Op~:z<z
15.recurring audit 连续审计 iiJT%Zq`#
16.the client 委托人 bDh4p]lm
17.change CPA 更换注册会计师 )zz{~Cf
18.the existing CPA 现任注册会计师 PX&}g-M9
19.the successor CPA 后任注册会计师 6]<yR>
'
20.the preceding CPA前任注册会计师 vShB
26b
21.issue the audit report 出具审计报告 %P<fz1
22.expert 专家 (0LA.aBIf
23.the board of directors 董事会 |P|2E~[r
24.knowledge of the entity‘ s business 了解被审计单位情况 *)^ZUk
25.assess material misstatement risks评估重大错报风险
fB]2"(
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !- QB>`7$
27.a general knowledge of —— 初步了解―――的情况 q8/k$5E
28.a more knowledge of—— 进一步了解的情况 XfMUodV-OZ
29.the prior year‘s working papers 以前年度工作底稿 e<`?$tZ3
30.minutes of meeting 会议纪要 "oZ_1qi<
31.business risks 经营风险 1'TS!/ll];
32.appropriateness 适当性 b 1Wz
33.accounting estimate 会计估计
:KG=3un
]
34.management representations 管理层声明 Wrp+B[{r\
35.going concern assumption 持续经营假设 bZfq?
36.audit plan 审计计划 1)ij*L
8k
37.significant audit areas 重点审计领域 \vV
]fX
38.error 错误 Xf7]
+
39.fraud舞弊 =1|p$@L`%
40.modified or additional procedures 修改或追加审计程序 _<c}iZv@
41.misappropriation of assets 侵占资产 iRG6Cw2
42.transactions without substance 虚假交易 b|kL*{;
43.unusual pressures 异常压力 |G6'GTwZD
44.the suspected noncompliance 涉嫌存在违法行为 5pY|RV6:
45.materialiy 重要性 T9r6,yY
46.exceed the materiality level 超过重要性水平
j^U"GprA
47.approach the materiality level 接近重要性水平 p}gA8o
48.an acceptably low level 可接受水平 8JR&s
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 oPbziB8
50.misstatements or omissions 错报或漏报 \k=%G_W
51.aggregate 总计 Ujvm|ml
52.subsequent events 期后事项 ]S9Z5l0
53.adjust the financial statements 调整财务报表 FS @55mQ
54.perform additional audit procedures 实施追加的审计程序 R! X+-
55.audit risk 审计风险 ".#h$
56.detection risk 检查风险 E1Q#@*rX>
57.inappropriate audit opinion 不适当的审计意见 ,g"JgX
58.material misstatement 重大的错报 FrLv%tK|
59.tolerable misstatement 可容忍错报 jll|y0
60.the acceptable level of detection risk 可接受的检查风险 z `\KQx
61.assessed level of material misstatement risk 重大错报风险的评估水平 wCv9VvF`
62.simall business 小规模企业 f qWme:x
63.accounting system 会计系统 ScVbo3{m*T
64.test of control 控制测试 a7u*d`3X=
65.walk-through test 穿行测试 Q/j#Pst
66.communication 沟通 ".( G,TW
67.flow chart 流程图 !SGRK01
68.reperformance of internal control 重新执行 RK$(
69.audit evidence 审计证据 5t_Dt<lIz
70.substantive procedures 实质性程序 mO]dP;,
71.assertions 认定 NzM ,0q
72.esistence 存在 *(]ZdB_2
73.occurrence 发生 ~Ij/vyB_
74.completeness 完整性 ==%5Ci7qMy
75.rights and obligations 权利和义务 Z:x`][vg
76.valuation and allocation 计价和分摊 ( 'dbMH\O
77.cutoff 截止 i=P}i8,^=
78.accuracy 准确性 7z/O#Fbs
79.classification 分类 D97 vfC
80.inspection 检查 " L,9.b
81.supervision of counting 监盘 |_+l D|'
82.observation 观察 >T0`( #Lm
83.confirmation 函证 #RSUChe7w
84.computation 计算 b^}U^2S%
85.analytical procedures 分析程序 ;}ThBb3
86.vouch 核对 WI&}94w
87.trace 追查 $cm9xW&
88.audit sampling 审计抽样 Wy/h"R\=
89.error 误差 8.IenU9
90.expected error 预期误差 8$X3 J[_j
91.population 总体 :+
1Wmg
92.sampling risk 抽样风险 ]\}MSo3
93.non- sampling risk 非抽样风险 TpYh)=;k
94.sampling unit 抽样单位 `Nz`5}8.?
95.statistical sampling 统计抽样 wPcEvGBN=
96.tolerable error 可容忍误差 m$pRA0s2`
97.the risk of under reliance 信赖不足风险 2<w vO 9
98.the risk of over reliance 信赖过度风险 AqaMi
99.the risk of incorrect rejection 误拒风险 4HGS
100. the risk of incorrect acceptance 误受风险 QX=x^(M$m
101.working trial balance 试算平衡表 :LdPqFXj
102.index and cross-referencing 索引和交叉索引 #!#s7^%K&
103.cash receipt 现金收入 7+X~i@#rU
104.cash disbursement 现金支出 'W("s
105.bank statement 银行对账单 YZt
d IG
106.bank reconciliation 银行存款余额调节表 7i#/eRui
107.balance sheet date 资产负债表日 GWWaH+F[h
108.net realizable value 可变现净值 tAY{+N]f
109.storeroom 仓库 _bgv +/
110.sale invoice 销售发票 ~0?B
111.price list 价目表 88?O4)c
112.positive confirmation request 积极式询证函
cJTwgm?
113.negative confirmation request 消极式询证函 aS\$@41"
114.purchase requisition 请购单 1_Av_X
115.receiving report 验收报告 Y
ZuA"l Y
116.gross margin 毛利 \.Op6ECV9
117.manufacturing overhead 制造费用 KU]o=\ak%
118.material requisition 领料单 +#< Z/
119.inventory-taking 存货盘点 K"X"2c1o
120.bond certificate 债券 tp&|*M3
121.stock certificate 股票 8B(
v6(h
122.audit report 审计报告 N0NFgW;
123.entity 被审计单位 {c*5 )x!
124.addressee of the audit report 审计报告的收件人 ?`O^;f
125.unqualified opinion 无保留意见 2
7$,D XD
126.qualified opinion 保留意见 r}D#(G$
127.disclaimer of opinion 无法表示意见 P$*N
gt
128.adverse opinion 否定意见 .|s,':hA
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A (1)ABC 作业基础成本计算 $p$p C/:%
A (2)absorbed overhead 已吸收制造费用 ?~yJ7~3TS<
A (3)absorption costing 吸收成本计算 YV@efPy}n
A (4)account 账户,报表 jcBZ#|B7;
A (5)accounting postulate 会计假设 dB0
UZirb
A (6)accounting series release 会计公告文件 wArfnB&
A (7)accounting valuation 会计计价 AS;qJ)JfzQ
A (8)account sale 承销清单 ?N!kYTR%}
A (9)accountability concept 经营责任概念 M:iH7K
A (10)accountancy 会计职业 X:g#&e_
A (11)accountant 会计师 @>V;guJC%
A (12)accounting 会计 -%^'x&e
A (13)agency cost 代理成本 d~{$,"!-f
A (14)accounting bases 会计基础 urCTP.F
A (15)accounting manual 会计手册 9tVV?Q@)
A (16)accounting period 会计期间 mo(>
SnS<
A (17)accounting policies 会计方针 UF*R1{
A (18)accounting rate of return 会计报酬率 Ude?[6
A (19)accounting reference date 会计参照日 WY!4^<|w"
A (20)accounting reference period 会计参照期间 ZrZDyXL
A (21)accrual concept 应计概念 _:p-\Oo.
A (22)accrual expenses 应计费用 ^w<aS
w
A (23)acid test ration 速动比率(酸性测试比率) :XG~AR/
A (24)acquisition 购置 VfP\)Rl
A (25)acquisition accounting 收购会计 JEMc _ngR!
A (26)activity based accounting 作业基础成本计算 DX+zK'34
A (27)adjusting events 调整事项 [ ;sTl~gC
A (28)administrative expenses 行政管理费 b(Tvc
A (29)advice note 发货通知 a
}*i [
A (30)amortization 摊销 a'd
lAda
A (31)analytical review 分析性检查 -)}Z
$;1a
A (32)annual equivalent cost 年度等量成本法 N@}h
A (33)annual report and accounts 年度报告和报表 4K?
\5(b
A (34)appraisal cost 检验成本 CS(2bj^6D
A (35)appropriation account 盈余分配账户 hh*('n>[
A (36)articles of association 公司章程细则 jC{KI!kPt
A (37)assets 资产 ,-8-Y>[
A (38)assets cover 资产保障 }*xjO/Ey
A (39)asset value per share 每股资产价值 $u yx
A (40)associated company 联营公司 A>2 _I)
A (41)attainable standard 可达标准 `8RKpZv&
()O&O+R|)
A (42)attributable profit 可归属利润 n_9Ex&?e
A (43)audit 审计 voN~f>
A (44)audit report 审计报告 gkA_<,38
A (45)auditing standards 审计准则 "* F`,I3
A (46)authorized share capital 额定股本 0`-b57lF&
A (47)available hours 可用小时 9!W$S[ABRB
A (48)avoidable costs 可避免成本 A8Fe@$<#8
B (49)back-to-back loan 易币贷款 2.b,8wT/
B (50)backflush accounting 倒退成本计算 }zQgS8PQH
B (51)bad debts 坏帐 QeuM',6R
B (52)bad debts ratio 坏帐比率 F
s%`W4/
B (53)bank charges 银行手续费 ^7YNM<_%@
B (54)bank overdraft 银行透支 qIsf!1I?
B (55)bank reconciliation 银行存款调节表 c
y;i1#1rO
B (56)bank statement 银行对账单 <r t$~}
B (57)bankruptcy 破产 7*KUM6z
B (58)basis of apportionment 分摊基础 ,I x>.^|
B (59)batch 批量 iRlZWgj4^
B (60)batch costing 分批成本计算 X~D[CwA|`
B (61)beta factor B(市场)风险因素 bp=r]nO
B (62)bill 账单 QDJ
"X
B (63)bill of exchange 汇票 s hH2/.>
B (64)bill of landing 提单 LSJ.pBl\X
B (65)bill of materials 用料预计单 /o 'lGvw
B (66)bill payable 应付票据 aK@
Y) Ju'
B (67)bill receivable 应收票据 Z_m<x!
B (68)bin card 存货记录卡 !3Pmjip
B (69)bonus 红利 'o#oRK{#
B (70)book-keeping 薄记 p'2IlQ\
B (71)Boston classification 波士顿分类 jga \Ry=nw
B (72)breakeven chart 保本图 Bps%>P~.
B (73)breakeven point 保本点 mY4pvpZw8
B (74)breaking-down time 复位时间 v
x/YWZ
B (75)budget 预算 :,Y1#_\
B (76)budget center 预算中心 xn503,5G*7
B (77)budget cost allowance 预算成本折让 !W@mW
5J|
B (78)budget manual 预算手册 3-{BXht)
B (79)budget period 预算期间 PRaVe,5a
B (80)budgetary control 预算控制 `Y4K w
B (81)budgeted capacity 预算生产能力 %gAT\R_f
B (82)burden 制造费用 A?!RF7v
B (83)business center 经营中心 52tc|j6~#
B (84)business entity 营业个体 ~ a`[p\
B (85)business unit 经营单位 DlE, aYB
B (86)buy-out management 管理性购买产权 I@/
G#3Zr
B (87)by-product 副产品 pQ:^ ziwa3
C (88)called-up share capital 催缴股本 Jl`^`Yv
C (89)capacity 生产能力 R2sG'<0B0
C (90)capacity ratios 生产能力比率 Zdqm|_R[
C (91)capital 资本 {eaR,d~X
C (92)capital assets pricing model资本资产计价模式 f/#Id]B
C (93)capital commitment 承诺资本 3rH}/`d4
C (94)capital employed 已运用的资本 L4m Vk
C (95)capital expenditure 资本支出 xS/W}-dPv
C (96)capital expenditureauthorization 资本支出核准 /#M1J:SV
C (97)capital expenditure control 资本支出控制 208^Yu
C (98)capital expenditure proposal资本支出申请 ~. vridH
C (99)capital funding planning 资本基金筹集计划 EXr2d"
C (100)capital gain 资本收益 ^py=]
7[I
C (101)capital investment appraisal资本投资评估 -?)^
hbr
C (102)capital maintenance 资本保全 {jB>]
7
C (103)capital resource planning 资本资源计划 nWIZ0Nde'
C (104)capital surplus 资本盈余 /h+ W L
C (105)capital turnover 资本周转率 |du%c`wl
C (106)card 记录卡 (is' ,4^b
C (107)cash 现金 -|#{V.G3'
C (108)cash account 现金账户 CE`]X;#y
C (109)cash book 现金账薄 nXLz<wE
C (110)cash cow 金牛产品 7b>_vtrt
C (111)cash flow 现金流量 xj>P5\mW#
C (112)cash discounted 现金贴现 U+x^!
{[/
C (113)cash flow budget 现金流量预算 fc*>ky.v
C (114)cash flow statement 现金流量表 `5Kg[nB:
C (115)cash ledger 现金分类账 D :U6r^c
C (116)cash limit 现金限额 E .Xp\Dm71
C (117)CCA 现时成本会计 3LLG#l)8
C (118)center 中心 2lpPN
[~d
C (119)changeover time 变更时间 H}F
UgA;
C (120)chartered entity 特许经济个体 /f1]U
LmC:
C (121)cheque 支票 H%vfRl3rB
C (122)cheque register 支票登记薄 l[$GOLeS
C (123)coin analysis 零钱分类 ;um)JCXz
C (124)classification 分类 @-dGZ5
C (125)clock card 工时卡 *HR
pbe2
C (126)code 代码 &S{r;N5u
C (127)commitment accounting 承诺确认会计 1]Xx{j<
C (128)common cost 共同成本 KSchgon0V
C (129)company limited byguarantee 有限担保责任公司 Ur
xiaE
C (130)company limited shares 股份有限公司 Pl:4`oY3
C (131)competitive position 竞争能力状况 qhGz2<}_j
C (132)concept 概念 %(W&(eN
C (133)conglomerate 跨行业企业 D wJ^ W&*
C (134)consistency concept 一致性概念 +fXwbZ?p
C (135)consolidated accounts 合并报表 ~-A"j\gi"
C (136)consolidation accounting 合并会计 6v3l^~kc'
C (137)consortium 财团 D;0>-
C (138)contingency plan 应急计划 RBrb7D{
C (139)contingent liabilities 或有负债 /&Oo)OB;
C (140)continuous operation 连续生产 O]PM L`
C (141)contra 抵消 R BHDfm'~7
C (142)contract cost 合同成本 @FN|=?8%
C (143)contract costing 合同成本计算 p
*Q-o
C (144)contribution 贡献毛益 7?whxi Qs
C (145)contribution centre 贡献中心 QGuqV8 y0
C (146)contribution chart 贡献图 ^H.B6h?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7(+4^
C (148)contribution to salesration 贡献毛益对销售比率 &RZO\ZT
C (149)control 控制 `#ruZM066
C (150)control account 控制帐户 e
n~m)r3&
C (151)control limits 控制限度 m~
ah!QM
C (152)controllability concept 可控制概念 n/5T{ NfG
C (153)controllable cost 可控制成本 dBd7#V:}yV
C (154)conversion cost 加工成本 4}m9,
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 3LET zsJ
C (156)corporate appraisal 公司评估 ]oV{JR]
C (157)corporate planning 公司计划 Q<V(#)*
C (158)corporate social reporting 公司社会报告 v=@y7P1
C (159)corporation 股份公司 nm1dd{U6^
C (160)cost 成本 dB_0B.
C (161)cost account 成本帐户 fG'~@'P~
C (162)cost accounting 成本会计 cOV9g)7^O
C (163)cost accounting manual 成本手册 -r sbSt ?_
C (164)cost accounts calendar 成本报表的日历时间 dHIk3j-!
C (165)cost adjustment 成本调整 T<0 r,
C (166)cost allocation 成本分配 B%6cgm,
C (167)cost apportionment 成本分摊 H7tviSTd
C (168)cost attribution 成本归属 zE
/l
C (169)cost audit 成本审计 (-WRZLOQ
C (170)cost behaviour 成本性态 YYn8!FIe
C (171)cost benefit analysis 成本效益分析 **h4M2'C
C (172)cost center 成本中心 4tCM2it%
C (173)cost driver 成本动因