lpB3&H8&
n.}E5%qK
注会《审计》英语常用词汇 LR(-<"
;30nd=
z (?=Iv3
1.audit 审计 k8AW6oO/i
2.attestation 鉴证 KNLnn;l
3.credibility 可信赖程度 eE
GfM0
4.audit of financial statements 财务报表审计 "N?+VkZEv
5.agreed-upon procedures 执行商定程序 8s{?v&p
6.high levels of assurance 高水平保证 eW J`$"z
7.compilation 编制 f+_h !j
8.reliability 可靠性 #OO>rm$
9.relevance 相关性 P!G858V(
10.professional skepticism 职业谨慎 jho**TQ P
11.objectivity 客观性 42J{aJVH
12. professional competence 专业胜任能力 BZ54*\t
13.Senior/CPA-in-charge 项目经理 _tTN G2
14.audit engagement letter 业务约定书 -i yyn^|
15.recurring audit 连续审计 2;a(8^n
16.the client 委托人 ",7Q
17.change CPA 更换注册会计师 ^.dsW0"0
18.the existing CPA 现任注册会计师 !$-\;<bZ
w
19.the successor CPA 后任注册会计师
i0$Bx>
20.the preceding CPA前任注册会计师 npJt3
Y_I
21.issue the audit report 出具审计报告 '(bgs
22.expert 专家 ]vWKR."4
23.the board of directors 董事会 N ,8/Y
24.knowledge of the entity‘ s business 了解被审计单位情况 jB{4\)
25.assess material misstatement risks评估重大错报风险 ?=m?jNa;nC
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 gL_Y,A~Q{
27.a general knowledge of —— 初步了解―――的情况 ojyIQk+
28.a more knowledge of—— 进一步了解的情况 if|+EN%
29.the prior year‘s working papers 以前年度工作底稿 n8*;lK8
30.minutes of meeting 会议纪要 pn.wud}R
31.business risks 经营风险 Dn&D!B
32.appropriateness 适当性 EkgE_8
33.accounting estimate 会计估计
\7Jg7 *
34.management representations 管理层声明 OQW#a[=WQ
35.going concern assumption 持续经营假设 P:30L'.=[
36.audit plan 审计计划 Zjbc3M5
37.significant audit areas 重点审计领域
wr[,
38.error 错误 ]o cWt3|
39.fraud舞弊 QFYWA1<pDh
40.modified or additional procedures 修改或追加审计程序 Llr>9(|
41.misappropriation of assets 侵占资产 ~HOy:1QhE=
42.transactions without substance 虚假交易 GrUCZ<S
43.unusual pressures 异常压力 _%5Ro6
44.the suspected noncompliance 涉嫌存在违法行为
f7m%|v!
45.materialiy 重要性 )+:EJH~
46.exceed the materiality level 超过重要性水平 =-IbS}3
47.approach the materiality level 接近重要性水平 D6>HN[D"
48.an acceptably low level 可接受水平 ma"3qGy
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 U2bjFLd"
50.misstatements or omissions 错报或漏报 *:ZDd
51.aggregate 总计 ^h69Kr#d4
52.subsequent events 期后事项 T6 '`l?H`;
53.adjust the financial statements 调整财务报表 c-B
cA
54.perform additional audit procedures 实施追加的审计程序 -r-k_6QP
55.audit risk 审计风险 G1 vNt7
56.detection risk 检查风险 rg^'S1x|
57.inappropriate audit opinion 不适当的审计意见 bD/~eIcWL
58.material misstatement 重大的错报 z^'gx@YD*v
59.tolerable misstatement 可容忍错报 HZ'_r cv
60.the acceptable level of detection risk 可接受的检查风险 9I&xfvD,
61.assessed level of material misstatement risk 重大错报风险的评估水平 i\,-oO
62.simall business 小规模企业 Zl^\Q=*s
63.accounting system 会计系统
r>o63Q:
64.test of control 控制测试 DGS $Ukz&T
65.walk-through test 穿行测试 6}d.5^7lr
66.communication 沟通 E*]bgD7V
67.flow chart 流程图 `aciXlqIF
68.reperformance of internal control 重新执行 >m$1Xx4#GV
69.audit evidence 审计证据 %J+E/
70.substantive procedures 实质性程序 )h7<?@wv&
71.assertions 认定 %5(I/zB
72.esistence 存在 4 o Fel.o
73.occurrence 发生 aDU<wxnSvO
74.completeness 完整性 qm/)ku0
75.rights and obligations 权利和义务 h2G$@8t}I
76.valuation and allocation 计价和分摊 3 2&;`]C
77.cutoff 截止 ]n6#VTz*
78.accuracy 准确性 =l+yA>t|
79.classification 分类 AE[b
},-[
80.inspection 检查 yD zc<p\`
81.supervision of counting 监盘 EV]1ml k$
82.observation 观察 fp`;U_-&0
83.confirmation 函证 pR=@S>!|
84.computation 计算 HiZ*+T.B
85.analytical procedures 分析程序 h`^jyoF"(
86.vouch 核对 b,7k)ND1F
87.trace 追查 c2l@6<Ww
88.audit sampling 审计抽样 <M+|rD]oc
89.error 误差 Te"io
U?.
90.expected error 预期误差 "\w 7q
91.population 总体 rC5
p-B%
92.sampling risk 抽样风险 Kp%2k^U
93.non- sampling risk 非抽样风险 -t!~%_WCv
94.sampling unit 抽样单位 (A9Fhun
95.statistical sampling 统计抽样 *4\:8
96.tolerable error 可容忍误差 ;U/&I3dzV
97.the risk of under reliance 信赖不足风险 ztcp/1jIvS
98.the risk of over reliance 信赖过度风险 m*&]!mM"0G
99.the risk of incorrect rejection 误拒风险 9X}10u:
100. the risk of incorrect acceptance 误受风险 ^aItoJq
101.working trial balance 试算平衡表 h4fJvOk|!
102.index and cross-referencing 索引和交叉索引 'DP1,7
103.cash receipt 现金收入 c"f-3kFv
104.cash disbursement 现金支出 oH97=>
105.bank statement 银行对账单 DhKS
pA
106.bank reconciliation 银行存款余额调节表 C0T;![/4A
107.balance sheet date 资产负债表日 fK>L!=Q
108.net realizable value 可变现净值 ~!B
\(@GU
109.storeroom 仓库 rB
Q _iB_
110.sale invoice 销售发票 ,LHn90S
111.price list 价目表 .s?L^Z^
112.positive confirmation request 积极式询证函 _>&X\`D
113.negative confirmation request 消极式询证函 =W(Q34
114.purchase requisition 请购单
dm\F
115.receiving report 验收报告 /6)<}#
116.gross margin 毛利 f\|w'
117.manufacturing overhead 制造费用
)}Hpi<5N
118.material requisition 领料单
03$mYS_?
119.inventory-taking 存货盘点 `V}q-Zdy
120.bond certificate 债券 f z'@_4hg
121.stock certificate 股票 YL!P0o13r
122.audit report 审计报告 9 P l
123.entity 被审计单位 p$S*dr
124.addressee of the audit report 审计报告的收件人 Z9v31)q(
125.unqualified opinion 无保留意见 ~[t[y~Hup
126.qualified opinion 保留意见 n1Yp1"2b[
127.disclaimer of opinion 无法表示意见 %z=le7
128.adverse opinion 否定意见 /CrSu
5AFJC?
A (1)ABC 作业基础成本计算 is?{MJZ_
A (2)absorbed overhead 已吸收制造费用 *3+4[WT0]a
A (3)absorption costing 吸收成本计算 ; 5*&xz
A (4)account 账户,报表 Zu*F#s!tUI
A (5)accounting postulate 会计假设 j*|VctM
A (6)accounting series release 会计公告文件 C7]f*TSC4
A (7)accounting valuation 会计计价 <
$D`Z-6
A (8)account sale 承销清单 8 ?xE6
A (9)accountability concept 经营责任概念 ju8>:y8
A (10)accountancy 会计职业 9)l$ aBa
A (11)accountant 会计师 [:7'?$
A (12)accounting 会计 O%\*@4zM
A (13)agency cost 代理成本 `}p0VmD{NE
A (14)accounting bases 会计基础 !Jo_"#5
A (15)accounting manual 会计手册 W_JlOc!y
A (16)accounting period 会计期间 ./\@Km?
A (17)accounting policies 会计方针 z0d.J1VW
A (18)accounting rate of return 会计报酬率 = }~hWL
A (19)accounting reference date 会计参照日 #$.;'#u'so
A (20)accounting reference period 会计参照期间 Kew@&j~
A (21)accrual concept 应计概念 f[]dfLS"W
A (22)accrual expenses 应计费用 Sh/08+@+L:
A (23)acid test ration 速动比率(酸性测试比率) lt/1f{v[:
A (24)acquisition 购置 p'Y^X
A (25)acquisition accounting 收购会计 CT&|QH{
A (26)activity based accounting 作业基础成本计算 i}cRi&2[
A (27)adjusting events 调整事项 8=!D$t\3
A (28)administrative expenses 行政管理费 l5~os>
A (29)advice note 发货通知 y5vvu>nd
A (30)amortization 摊销 &5>K
l}7
A (31)analytical review 分析性检查 W~)}xy
A (32)annual equivalent cost 年度等量成本法 N"Z{5A
A (33)annual report and accounts 年度报告和报表 ,<.V7(|t)
A (34)appraisal cost 检验成本 @="Pn5<]C
A (35)appropriation account 盈余分配账户 ez7A4>/
A (36)articles of association 公司章程细则 M$wC=b
A (37)assets 资产 ~?l |
[
A (38)assets cover 资产保障 b]e"1Y)D-
A (39)asset value per share 每股资产价值 QRw"H 8nW
A (40)associated company 联营公司 C2!|OQ9A2
A (41)attainable standard 可达标准 =0
#OU
oe^ I
A (42)attributable profit 可归属利润 ,Co|-DYf}
A (43)audit 审计 )Om*@;r(
A (44)audit report 审计报告 7 W5@TWM
A (45)auditing standards 审计准则 -uS!\
A (46)authorized share capital 额定股本 TP*
hd
A (47)available hours 可用小时 X;$+,&M"
A (48)avoidable costs 可避免成本 e+EQ]<M
B (49)back-to-back loan 易币贷款 )+#` CIv
B (50)backflush accounting 倒退成本计算 Y_liA
B (51)bad debts 坏帐 /l3V3B7
B (52)bad debts ratio 坏帐比率 -abt:or
B (53)bank charges 银行手续费 nkPh,X\N0
B (54)bank overdraft 银行透支 J4hL_iCQ
B (55)bank reconciliation 银行存款调节表 O2
V
B (56)bank statement 银行对账单 +w`2kv
B (57)bankruptcy 破产 .'6gZKXY
B (58)basis of apportionment 分摊基础 10Q ]67
B (59)batch 批量 ZtNN<7
B (60)batch costing 分批成本计算 &$+AXzn
B (61)beta factor B(市场)风险因素 RU|Q]Ymx
B (62)bill 账单 -OV&Md:~
B (63)bill of exchange 汇票 G/E+L-N#`
B (64)bill of landing 提单 KYm0@O>;
B (65)bill of materials 用料预计单 2DA]i5
B (66)bill payable 应付票据 RHW]Z
Pr<
B (67)bill receivable 应收票据 X0HZH?V+
B (68)bin card 存货记录卡 phXGnm
B (69)bonus 红利 +Ze}B*0
B (70)book-keeping 薄记 }FROB/
B (71)Boston classification 波士顿分类 8S
TvCH"Z_
B (72)breakeven chart 保本图 lf|FWqqV
B (73)breakeven point 保本点 E_rI?t^
B (74)breaking-down time 复位时间 @mCEHI{P
B (75)budget 预算 &u
."A3(
B (76)budget center 预算中心 As&Sq-NWf
B (77)budget cost allowance 预算成本折让 u,ho7ht3(
B (78)budget manual 预算手册 h,:m~0gmj
B (79)budget period 预算期间 bL`T
ySX
B (80)budgetary control 预算控制 k t#fMd$
B (81)budgeted capacity 预算生产能力 Q-oktRK
B (82)burden 制造费用 ),%%$G\
B (83)business center 经营中心 c^xIm'eob
B (84)business entity 营业个体 LVM%"sd?
B (85)business unit 经营单位 dlh)gp;
B (86)buy-out management 管理性购买产权 5Pc;5
o0C
B (87)by-product 副产品 7~h<$8Y(T
C (88)called-up share capital 催缴股本 n&4N[Qlv,
C (89)capacity 生产能力 ma]F7dZ5
C (90)capacity ratios 生产能力比率 l'rja.\
C (91)capital 资本 #lo6c;*m5
C (92)capital assets pricing model资本资产计价模式 @D[_}JE
C (93)capital commitment 承诺资本 2QcOR4_V
C (94)capital employed 已运用的资本 e(&v"}Ef`
C (95)capital expenditure 资本支出 QO:!p5^:
C (96)capital expenditureauthorization 资本支出核准 )u&|_&g{}J
C (97)capital expenditure control 资本支出控制 z|J_b"u4
C (98)capital expenditure proposal资本支出申请 g}oi!f$|
C (99)capital funding planning 资本基金筹集计划 C3f' {}
C (100)capital gain 资本收益 .NC!7+1m
C (101)capital investment appraisal资本投资评估 9<?M8_
C (102)capital maintenance 资本保全 oH?b}T=9jz
C (103)capital resource planning 资本资源计划 _yx>TE2e
C (104)capital surplus 资本盈余 $99n&t$Y
C (105)capital turnover 资本周转率 oCv.Ln1;Z
C (106)card 记录卡 R%WCH?B<}
C (107)cash 现金 G$"h&Xy1c
C (108)cash account 现金账户 &m7]v,&
C (109)cash book 现金账薄 8FK/~,I
C (110)cash cow 金牛产品 H2 {+)
C (111)cash flow 现金流量 SHxNr(wJ<Q
C (112)cash discounted 现金贴现 &|1<v<I5
C (113)cash flow budget 现金流量预算 pU}(@oy
C (114)cash flow statement 现金流量表 S3 %FHS
C (115)cash ledger 现金分类账 *;slV3
C (116)cash limit 现金限额 >2)OiQ`zg
C (117)CCA 现时成本会计 r+i($jMs
C (118)center 中心 O63<AY@
C (119)changeover time 变更时间 qr^3R&z!}
C (120)chartered entity 特许经济个体 ZQsJL\x[UK
C (121)cheque 支票 {]!mrAjD
C (122)cheque register 支票登记薄 8 >EWKI9
C (123)coin analysis 零钱分类 {4}yKjW%z
C (124)classification 分类 /Iy]DU8
C (125)clock card 工时卡 IMFDM."s
C (126)code 代码 bo>*fNqAIy
C (127)commitment accounting 承诺确认会计 oulVg];
C (128)common cost 共同成本 LmrfN?5
C (129)company limited byguarantee 有限担保责任公司 y2d
CEmhY
C (130)company limited shares 股份有限公司 2;`1h[,-^
C (131)competitive position 竞争能力状况 =:Fc;n>c<K
C (132)concept 概念 7IH@oMvE
C (133)conglomerate 跨行业企业 6<SAa#@ey
C (134)consistency concept 一致性概念 ~$cV:O7
C (135)consolidated accounts 合并报表 \ a<h/4#|
C (136)consolidation accounting 合并会计 Qj.#)R
C (137)consortium 财团 G6P?2@
C (138)contingency plan 应急计划 ZY= {8T@
C (139)contingent liabilities 或有负债 ::lKL
C (140)continuous operation 连续生产
Y_IF;V\
C (141)contra 抵消 iN\4gQ!
C (142)contract cost 合同成本 X/!o\yyT
C (143)contract costing 合同成本计算 6 7.+
.2
C (144)contribution 贡献毛益 8 +/rlHp
C (145)contribution centre 贡献中心 [A~xy'T
C (146)contribution chart 贡献图 %D34/=(X
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 S(lO(gY
C (148)contribution to salesration 贡献毛益对销售比率 l`{\"#4
C (149)control 控制 &j`} vg
C (150)control account 控制帐户 PI)+Jr%L
C (151)control limits 控制限度 'Cfl*iNb
C (152)controllability concept 可控制概念 P>C~
i:4n
C (153)controllable cost 可控制成本 zpZm&WC
C (154)conversion cost 加工成本 DB|Y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 *b}HNX|
C (156)corporate appraisal 公司评估 w~A{(-
dx
C (157)corporate planning 公司计划 B$ PP&/
C (158)corporate social reporting 公司社会报告 K~{$oD
7!
C (159)corporation 股份公司 `Bp.RXsd*
C (160)cost 成本 )gIKH{JYL
C (161)cost account 成本帐户 Ad8n<zt|
C (162)cost accounting 成本会计 *8Xh(`
Mj7
C (163)cost accounting manual 成本手册 A*2jENgci
C (164)cost accounts calendar 成本报表的日历时间
hoUD;3
C (165)cost adjustment 成本调整
)JLdO*H
C (166)cost allocation 成本分配 XGWSdPJLr
C (167)cost apportionment 成本分摊 kQSy+q
C (168)cost attribution 成本归属 mt{nm[D!Xp
C (169)cost audit 成本审计 KIf dafRL
C (170)cost behaviour 成本性态 w^|*m/h|@u
C (171)cost benefit analysis 成本效益分析 /GN<\_o=q
C (172)cost center 成本中心 -q1??u
C (173)cost driver 成本动因