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注会《审计》英语常用词汇 \!x~FVA
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1.audit 审计 "wy|gnQJ
2.attestation 鉴证 db -h=L|
3.credibility 可信赖程度 hSr2<?yk
4.audit of financial statements 财务报表审计 m<}>'DT
5.agreed-upon procedures 执行商定程序 d| ;S4m`
6.high levels of assurance 高水平保证 /H3z~PBa
7.compilation 编制 g(& hu S
8.reliability 可靠性 JFewOt3
9.relevance 相关性 7@oM?r7td
10.professional skepticism 职业谨慎 z@Pv~"
11.objectivity 客观性 M#Kke9%2
12. professional competence 专业胜任能力 '{*{
13.Senior/CPA-in-charge 项目经理 ;UUpkOQO(
14.audit engagement letter 业务约定书 <NKmLAfX
15.recurring audit 连续审计 H
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16.the client 委托人 X$BN&DD
17.change CPA 更换注册会计师 <hkSbJF
18.the existing CPA 现任注册会计师 4&N#d;ErC
19.the successor CPA 后任注册会计师 PDQEI55
20.the preceding CPA前任注册会计师 'o}v{f
21.issue the audit report 出具审计报告 M~+}ss
22.expert 专家 =>3wI'I
23.the board of directors 董事会 *hWpJEV
24.knowledge of the entity‘ s business 了解被审计单位情况 *@)0TL(03
25.assess material misstatement risks评估重大错报风险 aG_@--=
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 wr5ScsNS
27.a general knowledge of —— 初步了解―――的情况 nQ*9E|Vx
28.a more knowledge of—— 进一步了解的情况 2~`vV'K
29.the prior year‘s working papers 以前年度工作底稿 )SU
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30.minutes of meeting 会议纪要 X(Z~oGyg
31.business risks 经营风险 /{Mo'.=Z
32.appropriateness 适当性 27J!oin$
33.accounting estimate 会计估计 R.x^
34.management representations 管理层声明 UlP2VKM1&
35.going concern assumption 持续经营假设 %B}<5iO
36.audit plan 审计计划 NVnId p
37.significant audit areas 重点审计领域 k
x{LY`pY
38.error 错误 {&dbxj-'
39.fraud舞弊 1aAY7Dm_&
40.modified or additional procedures 修改或追加审计程序 f4 k
41.misappropriation of assets 侵占资产 ZNDn! Sj
42.transactions without substance 虚假交易 z][hlDv\j
43.unusual pressures 异常压力 0Wkk$0h9
44.the suspected noncompliance 涉嫌存在违法行为 @6lw_E_5
45.materialiy 重要性 ,ArHS
46.exceed the materiality level 超过重要性水平 *jR4OY|DXH
47.approach the materiality level 接近重要性水平 u*}ltR~/
48.an acceptably low level 可接受水平 >V%
lA3
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 )d~{gPr.
50.misstatements or omissions 错报或漏报 =Gv*yR*]t
51.aggregate 总计 z( \4{Y
52.subsequent events 期后事项 {'8td^JEE
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 _ sqj~|K
55.audit risk 审计风险 yopC
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56.detection risk 检查风险 Y5{KtW
57.inappropriate audit opinion 不适当的审计意见 <uYrYqN
58.material misstatement 重大的错报 %?`O
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59.tolerable misstatement 可容忍错报 4bs<j
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 _jb'HP
62.simall business 小规模企业 CZ33|w
63.accounting system 会计系统 ]z#+3DaH
64.test of control 控制测试 x{O) n
65.walk-through test 穿行测试 efr 9
66.communication 沟通 ,xw1B-dx
67.flow chart 流程图 $fCKK&Wy
68.reperformance of internal control 重新执行 X L3m#zW&
69.audit evidence 审计证据 l|81_B C"
70.substantive procedures 实质性程序 G{.[o6>
71.assertions 认定 gc\/A\F<
72.esistence 存在 ,&~-Sq)~
73.occurrence 发生 S,Z~-j
74.completeness 完整性 Z=9<esx
75.rights and obligations 权利和义务 z+Guu8
76.valuation and allocation 计价和分摊 3D-0
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77.cutoff 截止 )IVk4|
78.accuracy 准确性 \ 5.nr*5
79.classification 分类 pwH*&YU
80.inspection 检查 =Vm3f^
81.supervision of counting 监盘 w}]BJ<C
82.observation 观察 Sse%~:F
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83.confirmation 函证 Z9G4in8
84.computation 计算 wz..
85.analytical procedures 分析程序 ;`O9YbP#
86.vouch 核对 Ze!/b|`xI
87.trace 追查 SBy{sbx4&F
88.audit sampling 审计抽样 gR+P!Eow
89.error 误差 KE.O>M,I.
90.expected error 预期误差 *knN?`(x
91.population 总体 7Ll?#eun
92.sampling risk 抽样风险 0bpGPG's&
93.non- sampling risk 非抽样风险 KPVu-{_Fi
94.sampling unit 抽样单位 d"yJ0F
95.statistical sampling 统计抽样 **$kWbS
96.tolerable error 可容忍误差 <0VC`+p<)
97.the risk of under reliance 信赖不足风险 /mA\)TL|]
98.the risk of over reliance 信赖过度风险 ^7uXpqQBr
99.the risk of incorrect rejection 误拒风险 IgjPy5k
100. the risk of incorrect acceptance 误受风险 mGDy3R90
101.working trial balance 试算平衡表 R$!]z(
102.index and cross-referencing 索引和交叉索引 \QQWh wE
103.cash receipt 现金收入 |}2/:f#Iz*
104.cash disbursement 现金支出 Y<IuwS
105.bank statement 银行对账单 rd>>=~vx=/
106.bank reconciliation 银行存款余额调节表 r$v\ \^?2
107.balance sheet date 资产负债表日 <FX]n<
108.net realizable value 可变现净值 'qUM38 s
109.storeroom 仓库 T6b~uE
110.sale invoice 销售发票 oxBTm|j7
111.price list 价目表 L8q#_k
112.positive confirmation request 积极式询证函 u -)ED
113.negative confirmation request 消极式询证函 @3y
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114.purchase requisition 请购单 dU*$V7
115.receiving report 验收报告 .820~b0
116.gross margin 毛利 )Z/$;7]#
117.manufacturing overhead 制造费用 =;G
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118.material requisition 领料单 A
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119.inventory-taking 存货盘点 p TaC$Ne
120.bond certificate 债券 OLtXk
121.stock certificate 股票 }.(DQwC}1k
122.audit report 审计报告 {sxdDl
123.entity 被审计单位 "@5qjLz]
124.addressee of the audit report 审计报告的收件人 $}IG+,L
125.unqualified opinion 无保留意见 '%ByFZzi
126.qualified opinion 保留意见 =`*@OJHH
127.disclaimer of opinion 无法表示意见 ]&; In,z
128.adverse opinion 否定意见 }Ml BmD
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A (1)ABC 作业基础成本计算 e$teh`
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A (2)absorbed overhead 已吸收制造费用 [NJ2rQ/w7
A (3)absorption costing 吸收成本计算 H0 Zo.Np
A (4)account 账户,报表 }z#M!~
A (5)accounting postulate 会计假设 :ssj7wl :
A (6)accounting series release 会计公告文件 $0x+b!_l@
A (7)accounting valuation 会计计价 s FJ:09L|
A (8)account sale 承销清单 t*; KxQ+'?
A (9)accountability concept 经营责任概念 Wuo:PX'/9
A (10)accountancy 会计职业 s?s,wdp
A (11)accountant 会计师 .%dGSDru
A (12)accounting 会计 P3YM4&6XA
A (13)agency cost 代理成本 4s~X
A (14)accounting bases 会计基础
3Z`"k2k
A (15)accounting manual 会计手册 +)bn}L>Rl
A (16)accounting period 会计期间 R!%HQA1U
A (17)accounting policies 会计方针 wd32q7lGo1
A (18)accounting rate of return 会计报酬率 4D
DBf j
A (19)accounting reference date 会计参照日 @U3z@v]s(h
A (20)accounting reference period 会计参照期间 kN3 <l7
A (21)accrual concept 应计概念 vNs`UkA
A (22)accrual expenses 应计费用 F+*fim'NK
A (23)acid test ration 速动比率(酸性测试比率) wx`.
A (24)acquisition 购置 ES!e/l
A (25)acquisition accounting 收购会计 ~QlF(@ue
A (26)activity based accounting 作业基础成本计算 r7].48D
A (27)adjusting events 调整事项 ]b]J)dDI
A (28)administrative expenses 行政管理费 n_rpT.[
A (29)advice note 发货通知 %~k>$(u6
A (30)amortization 摊销 JWaWOk(t=?
A (31)analytical review 分析性检查 g\q4-
A (32)annual equivalent cost 年度等量成本法 s
i)>:
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A (33)annual report and accounts 年度报告和报表 hr&&b3W3p
A (34)appraisal cost 检验成本 (]\p'%A)
A (35)appropriation account 盈余分配账户 &;p
M<h
A (36)articles of association 公司章程细则 z. X
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A (37)assets 资产
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A (38)assets cover 资产保障 {$Uj&/IC
A (39)asset value per share 每股资产价值 7]{t^*
A (40)associated company 联营公司 k H<C9z2=
A (41)attainable standard 可达标准 SrB>_0**
qy.$5-e:[9
A (42)attributable profit 可归属利润 ra6\+M~}e
A (43)audit 审计 jUKMDlH
A (44)audit report 审计报告 K?[Vz[-Fc
A (45)auditing standards 审计准则 E3Y0@r
A (46)authorized share capital 额定股本 U}DE9e{/!
A (47)available hours 可用小时 &zB>
A (48)avoidable costs 可避免成本 ,`Z4fz:
B (49)back-to-back loan 易币贷款 E:M,nSc)53
B (50)backflush accounting 倒退成本计算 ;]0d{
B (51)bad debts 坏帐 ybsw{[X>M
B (52)bad debts ratio 坏帐比率 9xj }<WM
B (53)bank charges 银行手续费 hu} vYA7ZH
B (54)bank overdraft 银行透支 =n,1*
B (55)bank reconciliation 银行存款调节表 R`DzVBLl
B (56)bank statement 银行对账单 +jZa A/
B (57)bankruptcy 破产 `p9N| V
B (58)basis of apportionment 分摊基础 n{<}<SVY
B (59)batch 批量 ZO/Jf Jn~
B (60)batch costing 分批成本计算 nA_'jl
B (61)beta factor B(市场)风险因素 n"aF#HR?0d
B (62)bill 账单 X
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B (63)bill of exchange 汇票 !4D?X\~"%
B (64)bill of landing 提单 )=()
B (65)bill of materials 用料预计单 yQ[ ;.<%v
B (66)bill payable 应付票据 P(Rl/eyRM
B (67)bill receivable 应收票据 LQr!0p.i"
B (68)bin card 存货记录卡 "_LqIW1
B (69)bonus 红利 ~Gmt,l!b
B (70)book-keeping 薄记 ZiQ<SSo:
B (71)Boston classification 波士顿分类 <QFayZ$
B (72)breakeven chart 保本图 B+~ /-3
B (73)breakeven point 保本点 h%$^s
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B (74)breaking-down time 复位时间 H"^9g3U
B (75)budget 预算 'h0>]A 2|X
B (76)budget center 预算中心 !~%DR~^`
B (77)budget cost allowance 预算成本折让 &n_f.oUc
B (78)budget manual 预算手册 dmXfz D
B (79)budget period 预算期间 LTzdg >\oJ
B (80)budgetary control 预算控制 Ssz;d&93
B (81)budgeted capacity 预算生产能力 m
F~]P8
B (82)burden 制造费用 |n tWMm:(
B (83)business center 经营中心 #_S]\=N(
B (84)business entity 营业个体 wMN{ 9Ce3j
B (85)business unit 经营单位 2cQ~$
B (86)buy-out management 管理性购买产权 M&hNkJK*G
B (87)by-product 副产品 HyWR&0J
C (88)called-up share capital 催缴股本 ;SjNZi)4d
C (89)capacity 生产能力 csLbzDg
C (90)capacity ratios 生产能力比率 UCmy$aW
C (91)capital 资本 @ :PMb Ub
C (92)capital assets pricing model资本资产计价模式 x=xo9wEg
C (93)capital commitment 承诺资本 LFxk.-{=
C (94)capital employed 已运用的资本 !*~QB4\2b
C (95)capital expenditure 资本支出 ^78N25RU(
C (96)capital expenditureauthorization 资本支出核准 {V(~
C (97)capital expenditure control 资本支出控制 W!\%v"
C (98)capital expenditure proposal资本支出申请 a}f/<-L
C (99)capital funding planning 资本基金筹集计划 5NN;Fw+
C (100)capital gain 资本收益 #yR&|*@
C (101)capital investment appraisal资本投资评估 k
Qr
C (102)capital maintenance 资本保全 =hb)e}l
C (103)capital resource planning 资本资源计划 7<)
C (104)capital surplus 资本盈余 @{fwM;me]P
C (105)capital turnover 资本周转率 {D",ao
C (106)card 记录卡 \db=]L=|
C (107)cash 现金 T-STM"~%
C (108)cash account 现金账户 ]nebL{}5
C (109)cash book 现金账薄 56c[$ q
C (110)cash cow 金牛产品 /1{:uh$
C (111)cash flow 现金流量 v9r.w-
C (112)cash discounted 现金贴现 T }msF
C (113)cash flow budget 现金流量预算 X\H P{$fY_
C (114)cash flow statement 现金流量表 8]vut{
C (115)cash ledger 现金分类账 9#hp]0S6
C (116)cash limit 现金限额 O/Hj-u6&A
C (117)CCA 现时成本会计 PPySOkmS3
C (118)center 中心 1Dhe!
n#
C (119)changeover time 变更时间 xFThs,w
C (120)chartered entity 特许经济个体 *tRsm"}
C (121)cheque 支票 \MmOI<Hd-
C (122)cheque register 支票登记薄 286reeN/e
C (123)coin analysis 零钱分类 EZ"i0u
C (124)classification 分类 [QQM/ ?
C (125)clock card 工时卡 /*BU5
C (126)code 代码 11#b%dT
C (127)commitment accounting 承诺确认会计 TW(X#T@Z6I
C (128)common cost 共同成本 wzxV)1jT
C (129)company limited byguarantee 有限担保责任公司 6la'\l#
C (130)company limited shares 股份有限公司 r_Ou\|jU
C (131)competitive position 竞争能力状况 8LPWT! S
C (132)concept 概念 l(_|CkcZ
C (133)conglomerate 跨行业企业 hO3
q|SL
C (134)consistency concept 一致性概念 ..nVViZ
C (135)consolidated accounts 合并报表 ]u-bJ
C (136)consolidation accounting 合并会计 6S{F4v2/0
C (137)consortium 财团 =8*ru\L:hr
C (138)contingency plan 应急计划 ;P ju O
C (139)contingent liabilities 或有负债 z^tzP~nI
C (140)continuous operation 连续生产 `<v$+mG
C (141)contra 抵消 g)$KN,gGuO
C (142)contract cost 合同成本 Ths~8{dMb
C (143)contract costing 合同成本计算 <Rn-B).3bs
C (144)contribution 贡献毛益 B-KMlHe
C (145)contribution centre 贡献中心 T!9AEG
C (146)contribution chart 贡献图 R6Md_t\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (=WYi~2v
C (148)contribution to salesration 贡献毛益对销售比率 d*6/1vyjT
C (149)control 控制 _e>N3fT
C (150)control account 控制帐户 w{L
9-o3A
C (151)control limits 控制限度 McS]aJfrk
C (152)controllability concept 可控制概念 /E\04Bs
C (153)controllable cost 可控制成本 EHhc2^e
C (154)conversion cost 加工成本 rloxM~7!,)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 hPz=Ec<zW
C (156)corporate appraisal 公司评估 WH39=)D%u
C (157)corporate planning 公司计划 Ey U6^
C (158)corporate social reporting 公司社会报告 b|Ge#o
C (159)corporation 股份公司 CC3i@
C (160)cost 成本 f2o6GC_
C (161)cost account 成本帐户 $]};EI#
C (162)cost accounting 成本会计 }|;j2'(R
C (163)cost accounting manual 成本手册 |"%OI~^%
C (164)cost accounts calendar 成本报表的日历时间 u$5.GmKm
C (165)cost adjustment 成本调整 k1
yqerA
C (166)cost allocation 成本分配 3[_WTwX0
C (167)cost apportionment 成本分摊 '4#NVXVQm
C (168)cost attribution 成本归属 +'93%/:
C (169)cost audit 成本审计 $iy!:Did
C (170)cost behaviour 成本性态 -^`s#0( y^
C (171)cost benefit analysis 成本效益分析 ,ZY\})`p
C (172)cost center 成本中心 L..
C (173)cost driver 成本动因