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注会《审计》英语常用词汇 L?fv5 S3
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1.audit 审计 9@06]EI_
2.attestation 鉴证 2}t wt
3.credibility 可信赖程度 25L{bcng
4.audit of financial statements 财务报表审计 u+_#qk0NfK
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 NL 37Y{b
7.compilation 编制 `O/)q^m1L
8.reliability 可靠性 iJBZnU:Mp
9.relevance 相关性 _c
2#
10.professional skepticism 职业谨慎 ./d ( @@
11.objectivity 客观性 YaU A}0cW
12. professional competence 专业胜任能力 $u :=lA:N
13.Senior/CPA-in-charge 项目经理 OBZj-`fq J
14.audit engagement letter 业务约定书 ?*4zNhL
15.recurring audit 连续审计 U VT8TN-T
16.the client 委托人 qJ@?[|2R
17.change CPA 更换注册会计师 _,^sI%
18.the existing CPA 现任注册会计师 \w3wh*
19.the successor CPA 后任注册会计师 i?>"}h
20.the preceding CPA前任注册会计师 |};~YMH
21.issue the audit report 出具审计报告 8~i@7~
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22.expert 专家 FyEl@ }W
23.the board of directors 董事会 l-
l}xBf
24.knowledge of the entity‘ s business 了解被审计单位情况
]^y}}y
25.assess material misstatement risks评估重大错报风险 /Q!F/HY3ZS
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "{k3~epYaN
27.a general knowledge of —— 初步了解―――的情况 P*SXfb"HC
28.a more knowledge of—— 进一步了解的情况 A SSoKrFL
29.the prior year‘s working papers 以前年度工作底稿 / @&Sqv4?
30.minutes of meeting 会议纪要 MD7
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31.business risks 经营风险 }/VHeHd
32.appropriateness 适当性 Ij+zR>P8=\
33.accounting estimate 会计估计 ZLkJYZk
34.management representations 管理层声明 ^?2txLv,6
35.going concern assumption 持续经营假设 &a`-NRU#
36.audit plan 审计计划 OjN]mp-q
37.significant audit areas 重点审计领域 jnTl%aQYc
38.error 错误
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39.fraud舞弊 4v>V7T.
40.modified or additional procedures 修改或追加审计程序 XP7A.I#q0
41.misappropriation of assets 侵占资产 ( ;"ICk&
42.transactions without substance 虚假交易 so7;h$h!H
43.unusual pressures 异常压力 ,"'agg:St
44.the suspected noncompliance 涉嫌存在违法行为 i"'k|TGW^
45.materialiy 重要性 3{ci]h`:y8
46.exceed the materiality level 超过重要性水平 '|Oi#S
47.approach the materiality level 接近重要性水平 +FiV!nRkZ
48.an acceptably low level 可接受水平 &l Q j?]
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 `&_qK~&/X
50.misstatements or omissions 错报或漏报 J0#% *B
51.aggregate 总计 Q-"FmD-Yw
52.subsequent events 期后事项 gvC2\k{
53.adjust the financial statements 调整财务报表 -K
jCPc
54.perform additional audit procedures 实施追加的审计程序 ^Z*_@A _v
55.audit risk 审计风险 L,WKL.
56.detection risk 检查风险 ?sO_c3^7z
57.inappropriate audit opinion 不适当的审计意见 ^T5c^ M8o
58.material misstatement 重大的错报 /Hx\ gtV
59.tolerable misstatement 可容忍错报 d|TIrlA
60.the acceptable level of detection risk 可接受的检查风险 & zG=
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 P
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63.accounting system 会计系统 7@sWT<P
64.test of control 控制测试 I$Z"o9"
65.walk-through test 穿行测试 H.9 J}k1S
66.communication 沟通 Cpj_mMtu
67.flow chart 流程图 !
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68.reperformance of internal control 重新执行 t3M/ThIE
69.audit evidence 审计证据 !-QKh aY
70.substantive procedures 实质性程序
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71.assertions 认定 Pwq}
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72.esistence 存在 VY F4q9
73.occurrence 发生 y?rsfIth`
74.completeness 完整性 NlKnMgt~
75.rights and obligations 权利和义务 Xm*Dh#H
76.valuation and allocation 计价和分摊 5}m2D='
77.cutoff 截止 b ,cvQD
78.accuracy 准确性 %=]{~5f>
79.classification 分类 1t)6wk
N
80.inspection 检查 S2*:]pYf}
81.supervision of counting 监盘 d1,azM
82.observation 观察 PQfx0n,
83.confirmation 函证 v}!,4,]:&
84.computation 计算 >fjf]
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85.analytical procedures 分析程序 Xbz}pAnj
86.vouch 核对 p?}Rolk7
87.trace 追查 Rl,B !SF
88.audit sampling 审计抽样 6wF?FtT
89.error 误差 T|E ;U
90.expected error 预期误差 %B~`bUHjq
91.population 总体 dWp4|r
92.sampling risk 抽样风险 nyIb8=f
93.non- sampling risk 非抽样风险 aA:Ky&5e
94.sampling unit 抽样单位 g~cWBr%>
95.statistical sampling 统计抽样 m:h]nm
96.tolerable error 可容忍误差 U'\\(m|
97.the risk of under reliance 信赖不足风险 qYpHH!!C=
98.the risk of over reliance 信赖过度风险 "evLI?
99.the risk of incorrect rejection 误拒风险 7
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100. the risk of incorrect acceptance 误受风险 04(h!@!g:
101.working trial balance 试算平衡表 {ng
102.index and cross-referencing 索引和交叉索引 2<y -c
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103.cash receipt 现金收入 J|ILG
104.cash disbursement 现金支出 9`b*Y*d
105.bank statement 银行对账单 )X@(>b{
106.bank reconciliation 银行存款余额调节表 cJqPcCq(wn
107.balance sheet date 资产负债表日 bDr'W
108.net realizable value 可变现净值 MM97$
109.storeroom 仓库 ALKhZFuz
110.sale invoice 销售发票 vv3dr_l:
111.price list 价目表 C6Kz6_DQZ
112.positive confirmation request 积极式询证函 Qc3!FW<26
113.negative confirmation request 消极式询证函 ~[[a7$_4
114.purchase requisition 请购单 [0 W^|=#K
115.receiving report 验收报告 ztTpMj
116.gross margin 毛利 IlaH,J7n
117.manufacturing overhead 制造费用 9
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118.material requisition 领料单 I\[*vgjm3G
119.inventory-taking 存货盘点 \O^=
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120.bond certificate 债券 EqOB
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121.stock certificate 股票 Vbwbc5m}
122.audit report 审计报告 AD8~
123.entity 被审计单位 +oyc9PoXF
124.addressee of the audit report 审计报告的收件人 NoPM!.RU{
125.unqualified opinion 无保留意见 c*3ilMP\4
126.qualified opinion 保留意见 js>6Du
127.disclaimer of opinion 无法表示意见 /WM
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128.adverse opinion 否定意见 nrZv>r
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A (1)ABC 作业基础成本计算 R+^/(Ws'<
A (2)absorbed overhead 已吸收制造费用 @
#V31im"N
A (3)absorption costing 吸收成本计算 *{C)o0D
A (4)account 账户,报表 FMR0?\jnT
A (5)accounting postulate 会计假设 p,xM7V"O)
A (6)accounting series release 会计公告文件 //WgK{Mt
A (7)accounting valuation 会计计价 mhcJ0\@_
A (8)account sale 承销清单 ag] nV
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A (9)accountability concept 经营责任概念 wv1?v
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A (10)accountancy 会计职业 a5&wS@)
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A (11)accountant 会计师 SBYRN##n_
A (12)accounting 会计 ;aD_^XY
A (13)agency cost 代理成本 (=p}b:Z
A (14)accounting bases 会计基础 P{);$e+b~
A (15)accounting manual 会计手册 GA;E (a
A (16)accounting period 会计期间 Muarryh}
A (17)accounting policies 会计方针 ; I=z
A (18)accounting rate of return 会计报酬率 wl!'Bck=
A (19)accounting reference date 会计参照日 F`Pu$>8C
A (20)accounting reference period 会计参照期间 &*0!${B
A (21)accrual concept 应计概念 0wOgQ n
A (22)accrual expenses 应计费用 l ='lV]
A (23)acid test ration 速动比率(酸性测试比率) .%*.nq
A (24)acquisition 购置 \ 0:ITz
A (25)acquisition accounting 收购会计 "+|>nA=7
A (26)activity based accounting 作业基础成本计算 %,>,J`
A (27)adjusting events 调整事项 $bMeL7CN
A (28)administrative expenses 行政管理费 }}ogdq
A (29)advice note 发货通知 @GGyiK@
A (30)amortization 摊销 fF>H7
A (31)analytical review 分析性检查 dkCSqNFL)
A (32)annual equivalent cost 年度等量成本法 8l?]UFM>C
A (33)annual report and accounts 年度报告和报表 T nPC\.x
A (34)appraisal cost 检验成本 'o5[:=K
A (35)appropriation account 盈余分配账户 u |#ruFR
A (36)articles of association 公司章程细则 @UvjJ
A (37)assets 资产 71f]Kalq L
A (38)assets cover 资产保障 mTcLocx
A (39)asset value per share 每股资产价值 z.
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A (40)associated company 联营公司 + J_W }G
A (41)attainable standard 可达标准 CMTy(Z8_)
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A (42)attributable profit 可归属利润 4,)=r3;&!
A (43)audit 审计 N\H(AzMw
A (44)audit report 审计报告 ujwI4oj"
c
A (45)auditing standards 审计准则 6C)OO"Bc
A (46)authorized share capital 额定股本 ECl[v%R/6
A (47)available hours 可用小时 {\ .2h
A (48)avoidable costs 可避免成本 O1/!)E!
B (49)back-to-back loan 易币贷款 _&yQW&vH#
B (50)backflush accounting 倒退成本计算 M?]ObIM:5
B (51)bad debts 坏帐
f0:)
B (52)bad debts ratio 坏帐比率 F= #zy#@.
B (53)bank charges 银行手续费 uE/q
ra
A
B (54)bank overdraft 银行透支 L9G=+T9
B (55)bank reconciliation 银行存款调节表 Xst&QKU
B (56)bank statement 银行对账单 H#6J7\xcS
B (57)bankruptcy 破产 FS
H6C2
B (58)basis of apportionment 分摊基础 J|3CG;+
B (59)batch 批量 {!x-kF_
B (60)batch costing 分批成本计算 ))eR
B (61)beta factor B(市场)风险因素 ?t<wp3bZ
B (62)bill 账单 Av/|={i
B (63)bill of exchange 汇票 1no$|n#
B (64)bill of landing 提单 tMupX-V
B (65)bill of materials 用料预计单 >o(*jZ
B (66)bill payable 应付票据 vR:t4EJ`
B (67)bill receivable 应收票据 ;m;wSp
B (68)bin card 存货记录卡 a)
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B (69)bonus 红利 *6k
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B (70)book-keeping 薄记 h~<#1'/<
B (71)Boston classification 波士顿分类 }<S|_F
B (72)breakeven chart 保本图 s;$
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B (73)breakeven point 保本点 M~3(4
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B (74)breaking-down time 复位时间 t$s)S>
B (75)budget 预算 x37r{$2
B (76)budget center 预算中心 J&h 3,
B (77)budget cost allowance 预算成本折让 8B\,*JGY2
B (78)budget manual 预算手册 qB"y'UW8
B (79)budget period 预算期间 b/<4\f
B (80)budgetary control 预算控制 MJ>(HJY6?%
B (81)budgeted capacity 预算生产能力 EEF}Wf$f
B (82)burden 制造费用 )v'3pTs2
B (83)business center 经营中心 [_b10Z'{
B (84)business entity 营业个体 =(v/pLLK?
B (85)business unit 经营单位 VRMlr.T+
B (86)buy-out management 管理性购买产权 Xa%Z0%{
B (87)by-product 副产品 R'&^)_
C (88)called-up share capital 催缴股本 .8g&V|
C (89)capacity 生产能力 '0?5K0
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C (90)capacity ratios 生产能力比率 NW^}u~-f
C (91)capital 资本 W5sVQ`S-
C (92)capital assets pricing model资本资产计价模式 o
1YhYA
C (93)capital commitment 承诺资本 v82@']IN
C (94)capital employed 已运用的资本 $8X?|fV)
C (95)capital expenditure 资本支出 Br-
bUoua
C (96)capital expenditureauthorization 资本支出核准 aiU n
bP
C (97)capital expenditure control 资本支出控制 w[loV
C (98)capital expenditure proposal资本支出申请 YIjBKh
C (99)capital funding planning 资本基金筹集计划 ./.E=
,j
C (100)capital gain 资本收益 ]+,Z()
C (101)capital investment appraisal资本投资评估 {:fyz#>>^
C (102)capital maintenance 资本保全 $g5pKk
C (103)capital resource planning 资本资源计划 sE]eIN
C (104)capital surplus 资本盈余 -3haLdRk6
C (105)capital turnover 资本周转率 R%SsHu">
C (106)card 记录卡 +X.iJ$)
C (107)cash 现金 |A &Nv~.)
C (108)cash account 现金账户 i Ri1E;
C (109)cash book 现金账薄 FVL0K(V(
C (110)cash cow 金牛产品 h&[!CtPm
C (111)cash flow 现金流量 }
%rF}>$A
C (112)cash discounted 现金贴现 lD\lFN(:
C (113)cash flow budget 现金流量预算 <XGOcekG
C (114)cash flow statement 现金流量表 @$Z5Ag!
C (115)cash ledger 现金分类账 -%"MAIJnX
C (116)cash limit 现金限额 8={(V
f6
C (117)CCA 现时成本会计 F;`es%8
C (118)center 中心 Sd}fse
C (119)changeover time 变更时间 i^="*t\i
C (120)chartered entity 特许经济个体 b-%7@j
C (121)cheque 支票 k'
pu%nWN
C (122)cheque register 支票登记薄 C+O`3wPZp
C (123)coin analysis 零钱分类 z_
r W1?|
C (124)classification 分类
2VMau.eQ
C (125)clock card 工时卡 7zpwP
C (126)code 代码 r=8]Ub[
C (127)commitment accounting 承诺确认会计 pLrNYo*d
C (128)common cost 共同成本 ,O $F`0>9A
C (129)company limited byguarantee 有限担保责任公司 TY~0UU$
C (130)company limited shares 股份有限公司 P?\rRB
C (131)competitive position 竞争能力状况 $Pl>T09d
C (132)concept 概念 CSwNsFDR%
C (133)conglomerate 跨行业企业 ^:LF
C (134)consistency concept 一致性概念 ,tmo6D6 2
C (135)consolidated accounts 合并报表 Et
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C (136)consolidation accounting 合并会计 Za4 YD
C (137)consortium 财团 ,T"(97"
C (138)contingency plan 应急计划 aD24)?db-
C (139)contingent liabilities 或有负债 $kkdB,y
C (140)continuous operation 连续生产 eGtIVY/D
C (141)contra 抵消 _U/etlDTO
C (142)contract cost 合同成本 i8u9~F
C (143)contract costing 合同成本计算 ';zLh
C (144)contribution 贡献毛益 $F;$-2
C (145)contribution centre 贡献中心 }MuX
N<DDb
C (146)contribution chart 贡献图 i1 C]bUXA
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]!0 BMZmf
C (148)contribution to salesration 贡献毛益对销售比率 Ff%m.A8d,4
C (149)control 控制 e Hd{'J<
C (150)control account 控制帐户 j3sUZg|d
C (151)control limits 控制限度 s^js}9]p
C (152)controllability concept 可控制概念 >-EoE;s
C (153)controllable cost 可控制成本 g 9>p?XY
C (154)conversion cost 加工成本 ]^ZC^z;H
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 z[IG+2
C (156)corporate appraisal 公司评估 /O/u5P{J
C (157)corporate planning 公司计划 TJLz^%t
C (158)corporate social reporting 公司社会报告 *E+)mB"~
C (159)corporation 股份公司 8t0i
j
C (160)cost 成本 JnV$)EYi
C (161)cost account 成本帐户 #q(BR{A>t
C (162)cost accounting 成本会计 ;bkS0Vmg
C (163)cost accounting manual 成本手册 >Py; 6K
C (164)cost accounts calendar 成本报表的日历时间 ra$_#H
Y
C (165)cost adjustment 成本调整 F#Z]Xq0r
C (166)cost allocation 成本分配 F''4 j
8
C (167)cost apportionment 成本分摊 8t9sdqM/C
C (168)cost attribution 成本归属 i|.!*/qF
C (169)cost audit 成本审计 \#G`$JD
C (170)cost behaviour 成本性态 $5%tGFh
C (171)cost benefit analysis 成本效益分析
Ya304Pjd
C (172)cost center 成本中心 C@hnT<e
C (173)cost driver 成本动因