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注会《审计》英语常用词汇 + |Z1U$0g
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1.audit 审计 aT$q1!U`j2
2.attestation 鉴证 9JV(}v5[
3.credibility 可信赖程度 x48Y#"'
4.audit of financial statements 财务报表审计 uvz}qH@j/Q
5.agreed-upon procedures 执行商定程序 X[\b!<C
6.high levels of assurance 高水平保证 PsU.dv[
7.compilation 编制 ))^rk6
8.reliability 可靠性 4J
Bm|Pf(
9.relevance 相关性 8 !]$ljg
10.professional skepticism 职业谨慎 cVv+,l4V0
11.objectivity 客观性 qRT1W re
3
12. professional competence 专业胜任能力 3U9]&7^
13.Senior/CPA-in-charge 项目经理 B.vg2N
14.audit engagement letter 业务约定书 !:PF |dZ
15.recurring audit 连续审计 xWWfts1t
16.the client 委托人 UKMr,{iy
17.change CPA 更换注册会计师 qMD 6LWJ
18.the existing CPA 现任注册会计师 2qLRcA=R
19.the successor CPA 后任注册会计师 3YVG|Bc~_
20.the preceding CPA前任注册会计师 m/gl7+
21.issue the audit report 出具审计报告 o65:)z
u
22.expert 专家 'L4@|c~x
23.the board of directors 董事会 t<mT=(zt*
24.knowledge of the entity‘ s business 了解被审计单位情况 /Aooh~
25.assess material misstatement risks评估重大错报风险 y
Dg
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 ye=*m
27.a general knowledge of —— 初步了解―――的情况 ,7,x9qE"
28.a more knowledge of—— 进一步了解的情况 iK8aj)%Q@
29.the prior year‘s working papers 以前年度工作底稿 H6X]D"Y,
30.minutes of meeting 会议纪要 ES p
)%
31.business risks 经营风险 +O>!x#)&"
32.appropriateness 适当性 L\_MZ*<0[
33.accounting estimate 会计估计 6*9hAnH
34.management representations 管理层声明 *jM~VTXwt
35.going concern assumption 持续经营假设 2mN>7Tj:
36.audit plan 审计计划 Cg<:C?>!p
37.significant audit areas 重点审计领域 6C@,&2<yK
38.error 错误 pt .0%3
39.fraud舞弊 k_?xiOSh
40.modified or additional procedures 修改或追加审计程序 hn\<'|n
41.misappropriation of assets 侵占资产 0j\?zt?
42.transactions without substance 虚假交易 flDe*F^
43.unusual pressures 异常压力 ,Q!sns[T
44.the suspected noncompliance 涉嫌存在违法行为 E:/G!1
45.materialiy 重要性 c'B6E1}sx
46.exceed the materiality level 超过重要性水平 N
v}'"V>
47.approach the materiality level 接近重要性水平 ieXhOA
48.an acceptably low level 可接受水平 i lk\&J~I
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 Tn2nd
50.misstatements or omissions 错报或漏报 fr
kDf-P
51.aggregate 总计 c+chwU0W
52.subsequent events 期后事项 g BfYm
53.adjust the financial statements 调整财务报表 &.D3f"
54.perform additional audit procedures 实施追加的审计程序 n*~=O '
55.audit risk 审计风险 EEFM1asJf
56.detection risk 检查风险 |fnP@k
57.inappropriate audit opinion 不适当的审计意见 d1VNTB
58.material misstatement 重大的错报 I}a`11xb`
59.tolerable misstatement 可容忍错报 ]Tk3@jw+b
60.the acceptable level of detection risk 可接受的检查风险 Wh6jr=>G
61.assessed level of material misstatement risk 重大错报风险的评估水平 }z:g}".4
62.simall business 小规模企业 7 wS)'zR;
63.accounting system 会计系统
9SF2
64.test of control 控制测试 pwAawm
65.walk-through test 穿行测试 ?Iy$'am]L
66.communication 沟通 0;
GnR 0
67.flow chart 流程图 ^Uss?)jN4
68.reperformance of internal control 重新执行 YCZl1ry:V=
69.audit evidence 审计证据 ,5^XjU3c=
70.substantive procedures 实质性程序 ;1PnbU b
71.assertions 认定 .v;$sst5y
72.esistence 存在 ))f%3_H
73.occurrence 发生 F0h`>{1%
74.completeness 完整性 LdxrS5
75.rights and obligations 权利和义务 {`5Sh1b
76.valuation and allocation 计价和分摊 1Q1NircJ
77.cutoff 截止 9a}rE
78.accuracy 准确性 jf25Ky~
79.classification 分类 Y/cnj n
80.inspection 检查 'F>eieO
81.supervision of counting 监盘 H0<(j(JK
82.observation 观察 _Kdqa%L
!
83.confirmation 函证 l",JN.w
84.computation 计算 *y
+T(73
85.analytical procedures 分析程序 'L|& qy@
86.vouch 核对 K P{|xQ>
87.trace 追查 :{@&5KQ8)
88.audit sampling 审计抽样 L-z37kG^
89.error 误差 OI0#@_L&
90.expected error 预期误差 Y"~Tf{8
91.population 总体
s;V~dxAiv
92.sampling risk 抽样风险 v5STe`
93.non- sampling risk 非抽样风险 HE
GMwRJG
94.sampling unit 抽样单位 ^Xv_y+
95.statistical sampling 统计抽样 4FSA:]o-
96.tolerable error 可容忍误差 j\l9|vpp
97.the risk of under reliance 信赖不足风险 9qc<m'MZ
98.the risk of over reliance 信赖过度风险 _GEt:=DAP#
99.the risk of incorrect rejection 误拒风险 jo 0
d#
100. the risk of incorrect acceptance 误受风险 KwGk8$ U
101.working trial balance 试算平衡表 T"7Ue
102.index and cross-referencing 索引和交叉索引 k"_i7
103.cash receipt 现金收入 On
x[
}x
104.cash disbursement 现金支出 al>^}:
105.bank statement 银行对账单 4q sIJJ[.
106.bank reconciliation 银行存款余额调节表 ny# ?^.1
107.balance sheet date 资产负债表日 W4n;U-Hb
108.net realizable value 可变现净值 <vxj*M;
109.storeroom 仓库 NIZN}DnP
110.sale invoice 销售发票 "f^s*I
111.price list 价目表 Q72}V9I9
112.positive confirmation request 积极式询证函 o5=1
113.negative confirmation request 消极式询证函 E"d\N-I
114.purchase requisition 请购单 B#RBR<MFC
115.receiving report 验收报告 )I7~<$w
116.gross margin 毛利 n8W+q~sW%
117.manufacturing overhead 制造费用 Ln6\Iis
118.material requisition 领料单 6*yt^[W
119.inventory-taking 存货盘点 #[ZF'9x
120.bond certificate 债券 o,o,(sII
121.stock certificate 股票 /{Ff)<Q.Z
122.audit report 审计报告 Yq~$Q4
123.entity 被审计单位 ;',hwo_LBf
124.addressee of the audit report 审计报告的收件人 UjCQ W:[
125.unqualified opinion 无保留意见 #p'Xq
}]
126.qualified opinion 保留意见 \@G
7Kk*l
127.disclaimer of opinion 无法表示意见 &'%b1CbE
128.adverse opinion 否定意见 "rhU2jT=c
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A (1)ABC 作业基础成本计算 S$9>9!1>*
A (2)absorbed overhead 已吸收制造费用 tA#7X
r+
A (3)absorption costing 吸收成本计算 k?(x}IZdG
A (4)account 账户,报表 F3BWi[Xh
A (5)accounting postulate 会计假设 LxD >eA
A (6)accounting series release 会计公告文件 u,h ,;'J
A (7)accounting valuation 会计计价 ]O%wZIp\P
A (8)account sale 承销清单 )_[eqr
A (9)accountability concept 经营责任概念 Md!L@gX6<
A (10)accountancy 会计职业 b6KO_s:'g
A (11)accountant 会计师 T NwBnMe
A (12)accounting 会计 M0Eq
7:Ba
A (13)agency cost 代理成本 Hn~=O8/2
A (14)accounting bases 会计基础 D
H7B4P
A (15)accounting manual 会计手册 %V r vu5
A (16)accounting period 会计期间 ,-!h
A (17)accounting policies 会计方针 zj~(CNE
A (18)accounting rate of return 会计报酬率 "J51\8G@@
A (19)accounting reference date 会计参照日 |Z\?nZ~
A (20)accounting reference period 会计参照期间 : ?K}.Kb
A (21)accrual concept 应计概念 4sU*UePr
A (22)accrual expenses 应计费用 TVaD',5_V%
A (23)acid test ration 速动比率(酸性测试比率) kR+xInDM*
A (24)acquisition 购置 Zp5;=8wa;
A (25)acquisition accounting 收购会计 -e#~CE-
A (26)activity based accounting 作业基础成本计算 9 Vn
A (27)adjusting events 调整事项 )8BGN'jyi
A (28)administrative expenses 行政管理费 Y&vn`#
A (29)advice note 发货通知 4k}3^.#
A (30)amortization 摊销 BGk>:Z`
A (31)analytical review 分析性检查 <i~O0f]
A (32)annual equivalent cost 年度等量成本法 )C?bb$
G
A (33)annual report and accounts 年度报告和报表 PwF
1Pr`r
A (34)appraisal cost 检验成本 ~3]ZN'b\
A (35)appropriation account 盈余分配账户 N0Y$QWr_$
A (36)articles of association 公司章程细则 !m7`E
A (37)assets 资产 d4y?2p ?3
A (38)assets cover 资产保障 x2-i1#j`;
A (39)asset value per share 每股资产价值 >Yr-aDV
A (40)associated company 联营公司 ;3\oU$'
A (41)attainable standard 可达标准 Z )Imj&;
aT9+]
Ig
A (42)attributable profit 可归属利润 /(/Z~J[
A (43)audit 审计 +Ce[OG.
A (44)audit report 审计报告 oJ
r&9.S
A (45)auditing standards 审计准则 to}g4
A (46)authorized share capital 额定股本 6Z5X?B
A (47)available hours 可用小时 7'c ;$~
A (48)avoidable costs 可避免成本 "6[a%f#Q
B (49)back-to-back loan 易币贷款 $P=B66t
^
B (50)backflush accounting 倒退成本计算 M%*D}s-QE
B (51)bad debts 坏帐 B=0U^wL
B (52)bad debts ratio 坏帐比率 J[Ckz]
B (53)bank charges 银行手续费 (P(=6-0
B (54)bank overdraft 银行透支 M
@|n"(P
B (55)bank reconciliation 银行存款调节表 -4rXOmiA
B (56)bank statement 银行对账单 hW^*b:v{
B (57)bankruptcy 破产 QNH-b9u>8
B (58)basis of apportionment 分摊基础 *u?QO
4>
B (59)batch 批量 @D?KS;#
B (60)batch costing 分批成本计算 U9?fUS
B (61)beta factor B(市场)风险因素 O9+Dd%_KS#
B (62)bill 账单 d|P,e;m-
B (63)bill of exchange 汇票 I:~KF/q
B (64)bill of landing 提单 cRR[ci34k
B (65)bill of materials 用料预计单 we4k VAn
B (66)bill payable 应付票据 GJu[
af
B (67)bill receivable 应收票据 7H$I9e
B (68)bin card 存货记录卡 zmA]@'j
B (69)bonus 红利 h/)kd3$*'
B (70)book-keeping 薄记 >9WJa 5{
B (71)Boston classification 波士顿分类 >i6sJ)2?>
B (72)breakeven chart 保本图 i6S5 4&^!
B (73)breakeven point 保本点 {Xw6]d
B (74)breaking-down time 复位时间 L|?$F*bs
B (75)budget 预算 JAQ y
B (76)budget center 预算中心 _Q9 Mn-&qQ
B (77)budget cost allowance 预算成本折让 {V8yJ{.G
B (78)budget manual 预算手册 J?oI%r7^
B (79)budget period 预算期间 @3^D
[
B (80)budgetary control 预算控制 QLs9W&PG
B (81)budgeted capacity 预算生产能力 bvay
7
B (82)burden 制造费用 cEdf&*_-'I
B (83)business center 经营中心 u<g0oEs)
B (84)business entity 营业个体 }?\8%hK"a7
B (85)business unit 经营单位 _/Sqw
B (86)buy-out management 管理性购买产权 GiZv0>*x
B (87)by-product 副产品 C`J> Gm
C (88)called-up share capital 催缴股本
6#J>b[Q
C (89)capacity 生产能力 YaBZ#$r
C (90)capacity ratios 生产能力比率 pmWt7 }
C (91)capital 资本 O(R1D/A[
C (92)capital assets pricing model资本资产计价模式 ; ,vGw<|o
C (93)capital commitment 承诺资本 f:\)oIW9Kk
C (94)capital employed 已运用的资本 Cr7T=&L
C (95)capital expenditure 资本支出 vvTQ!Aa
C (96)capital expenditureauthorization 资本支出核准 B~CdY}UTsj
C (97)capital expenditure control 资本支出控制 3P.v#TEst
C (98)capital expenditure proposal资本支出申请 8gHOs#\
C (99)capital funding planning 资本基金筹集计划 <M
y+!3\A
C (100)capital gain 资本收益 )Ja&Y
C (101)capital investment appraisal资本投资评估 9a6ij*#
C (102)capital maintenance 资本保全 |]Eli%mNe
C (103)capital resource planning 资本资源计划 #VvU8"u
C (104)capital surplus 资本盈余 5LX%S .CW
C (105)capital turnover 资本周转率 s3/iG37K
C (106)card 记录卡 aPwUC:>`D
C (107)cash 现金 _.{I1*6Y2
C (108)cash account 现金账户 cIS?EW]S%X
C (109)cash book 现金账薄 L0Ycf|[s,
C (110)cash cow 金牛产品 JK/gq}c
C (111)cash flow 现金流量 4:I'zR5
C (112)cash discounted 现金贴现 HM]mOmL90N
C (113)cash flow budget 现金流量预算 G%HuB5:u
C (114)cash flow statement 现金流量表 '!DS3zEeLS
C (115)cash ledger 现金分类账 W"v"mjYud
C (116)cash limit 现金限额 ]aMeMhe-
C (117)CCA 现时成本会计 lEYAq'=
C (118)center 中心 iW9o-W
a
C (119)changeover time 变更时间 ~Z>!SMXp<
C (120)chartered entity 特许经济个体 xU!eT'Y
C (121)cheque 支票 iLbf:DXK(
C (122)cheque register 支票登记薄 obz|*1M?
C (123)coin analysis 零钱分类 W^k|*Y|
C (124)classification 分类 @}<b42
C (125)clock card 工时卡 9 WO|g[Y3
C (126)code 代码 fP KFU
C (127)commitment accounting 承诺确认会计 Wb%t6N?
C (128)common cost 共同成本 \Q!I;
C (129)company limited byguarantee 有限担保责任公司 k0v&U@+-J
C (130)company limited shares 股份有限公司 +B&,$ceyaJ
C (131)competitive position 竞争能力状况 6bwzNY 7
C (132)concept 概念 ZnAXb S
C (133)conglomerate 跨行业企业 ccY! OSae
C (134)consistency concept 一致性概念 X-<l+WP
C (135)consolidated accounts 合并报表 !de`K
|
C (136)consolidation accounting 合并会计 61~7 L^882
C (137)consortium 财团 *~\R0ddz
C (138)contingency plan 应急计划 \0fk^
C (139)contingent liabilities 或有负债 *A([1l&]i
C (140)continuous operation 连续生产 0}3Xry,{
C (141)contra 抵消 'Z8=y[l
C (142)contract cost 合同成本 >3?p 23|;
C (143)contract costing 合同成本计算 m>9j dsqB
C (144)contribution 贡献毛益 asZ(Hz%
C (145)contribution centre 贡献中心 l2ARM3"
C (146)contribution chart 贡献图 #oD; ?Mi
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 i@L_[d^|j`
C (148)contribution to salesration 贡献毛益对销售比率 -d4|EtN
C (149)control 控制 mXOY,g2w
C (150)control account 控制帐户 .z, ot|
C (151)control limits 控制限度 sW&5Mu-
C (152)controllability concept 可控制概念
B2^*Sr[
C (153)controllable cost 可控制成本 #GuN.`__n,
C (154)conversion cost 加工成本 sXwa`_{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]S 3l' "
C (156)corporate appraisal 公司评估 O8k+R@
C (157)corporate planning 公司计划 e X{#FgFc
C (158)corporate social reporting 公司社会报告 Ih<.2
C (159)corporation 股份公司 6hiWgbE
C (160)cost 成本 *6aIDFNl
C (161)cost account 成本帐户 eL_Il.:
C (162)cost accounting 成本会计 }0}=-
g&
C (163)cost accounting manual 成本手册 ECk*
H
C (164)cost accounts calendar 成本报表的日历时间 n.7-$1
C (165)cost adjustment 成本调整 yHf:/8Z
C (166)cost allocation 成本分配 /liZ|K3A
C (167)cost apportionment 成本分摊 LDY3Ya`6m
C (168)cost attribution 成本归属 c<ORmg6
C (169)cost audit 成本审计 R.KznJ
C (170)cost behaviour 成本性态 `t#9
yN
C (171)cost benefit analysis 成本效益分析 rcz9\@M
C (172)cost center 成本中心 <!q_
C5>XJ
C (173)cost driver 成本动因