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注会《审计》英语常用词汇 f
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1.audit 审计 t.wB\Kmt\
2.attestation 鉴证 q#9JJWSs
3.credibility 可信赖程度 "@: b'm
4.audit of financial statements 财务报表审计 UjLZ!-}
5.agreed-upon procedures 执行商定程序 MT{7I"
6.high levels of assurance 高水平保证 J9s4lsea
7.compilation 编制 paFiuQ
8.reliability 可靠性 D)C^'/8q
9.relevance 相关性 :
4 9ttJl
10.professional skepticism 职业谨慎 Glz)-hjJ:n
11.objectivity 客观性 {#>>dILPr
12. professional competence 专业胜任能力 +E.}k!y
13.Senior/CPA-in-charge 项目经理 q2Xm~uN`)
14.audit engagement letter 业务约定书 8GpPyG
],e
15.recurring audit 连续审计 &YMz3ugI
16.the client 委托人 z?o16o-:
17.change CPA 更换注册会计师 -$Y@]uf^
18.the existing CPA 现任注册会计师 EPx_xX
19.the successor CPA 后任注册会计师 CX](^yU_
20.the preceding CPA前任注册会计师 d=<"sHO
21.issue the audit report 出具审计报告 RU}
M&&
22.expert 专家 E]zTd$v6
23.the board of directors 董事会 V}?d
,.m`{
24.knowledge of the entity‘ s business 了解被审计单位情况 4
ZD~i
e
25.assess material misstatement risks评估重大错报风险 QcZ*dI7]:
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 )b<-=VR
27.a general knowledge of —— 初步了解―――的情况 8?ig/HSt2
28.a more knowledge of—— 进一步了解的情况 QwaCaYoh
29.the prior year‘s working papers 以前年度工作底稿 tqI]S
X
30.minutes of meeting 会议纪要 $nR1AOm}.B
31.business risks 经营风险 K$>C*?R
32.appropriateness 适当性 `-)!4oJ]
33.accounting estimate 会计估计 QWt?` h=
34.management representations 管理层声明 k-;%/:Om
35.going concern assumption 持续经营假设 "`pI!nj
36.audit plan 审计计划 fiDwa
;,
37.significant audit areas 重点审计领域 Jjt'R`t%t
38.error 错误 0bY}<x(;
39.fraud舞弊 eWjLP{W
40.modified or additional procedures 修改或追加审计程序 /S}0u}jID?
41.misappropriation of assets 侵占资产 @^g/`{j>J
42.transactions without substance 虚假交易 :',.I
43.unusual pressures 异常压力 *=
]hc@
44.the suspected noncompliance 涉嫌存在违法行为 INca
45.materialiy 重要性 U`gQ7
46.exceed the materiality level 超过重要性水平 h.\V;6ly
47.approach the materiality level 接近重要性水平 DDdMWH^o7
48.an acceptably low level 可接受水平 u,<#z0R|;$
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 _g+^ jR4
50.misstatements or omissions 错报或漏报 !<!5;f8
51.aggregate 总计 sZ`C
"1cX
52.subsequent events 期后事项 b21c} rI3
53.adjust the financial statements 调整财务报表 1r6>.&p
54.perform additional audit procedures 实施追加的审计程序 rLMjN#`^
55.audit risk 审计风险 HKA7|z9{
56.detection risk 检查风险 xO8-vmf2
57.inappropriate audit opinion 不适当的审计意见 Uloa]X=Im8
58.material misstatement 重大的错报 "9=F/o9
59.tolerable misstatement 可容忍错报 $N$
ZJC6(@
60.the acceptable level of detection risk 可接受的检查风险 uyr56
61.assessed level of material misstatement risk 重大错报风险的评估水平 gg;&a(
62.simall business 小规模企业 O 0Fw!IQk
63.accounting system 会计系统 P,xI3U<
q
64.test of control 控制测试 x1['+!01
65.walk-through test 穿行测试 @^47Qgj8U
66.communication 沟通 *b+ef
67.flow chart 流程图 jYAD9v%
68.reperformance of internal control 重新执行 _c*0Rr
69.audit evidence 审计证据 ElNKCj<M
70.substantive procedures 实质性程序 }S{#DgZ@X
71.assertions 认定 [a~|{~?8
72.esistence 存在 cx?XJ)
73.occurrence 发生 YVy+1q[
74.completeness 完整性 /A3tY"Vn
75.rights and obligations 权利和义务 JTu^p]os?
76.valuation and allocation 计价和分摊 c}9.Or`?
77.cutoff 截止 UEeD Nl$^u
78.accuracy 准确性 O][R"5d
79.classification 分类 s;-(dQ{O
80.inspection 检查 ;q:.&dak1
81.supervision of counting 监盘 BU|=`Kb|))
82.observation 观察 =,B44:`r
83.confirmation 函证 T;(k
84.computation 计算 _F|oL|
85.analytical procedures 分析程序 Gi})*U]P|
86.vouch 核对 B4k~~ ;|
87.trace 追查 >"qnuv G
88.audit sampling 审计抽样 Ps3wg=ni[
89.error 误差 p|Po##E}g^
90.expected error 预期误差 (ly4[G1y
91.population 总体 t!MGSB~
92.sampling risk 抽样风险 {(r`&[
93.non- sampling risk 非抽样风险 69)- )en
94.sampling unit 抽样单位 E0XfM B]+
95.statistical sampling 统计抽样 $5XE'm
96.tolerable error 可容忍误差
BD6oN
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97.the risk of under reliance 信赖不足风险 {[V<mT2/
98.the risk of over reliance 信赖过度风险
?LU]O\p
99.the risk of incorrect rejection 误拒风险 RY=B>398:
100. the risk of incorrect acceptance 误受风险 >sW9
n[
101.working trial balance 试算平衡表 $[5S M>e]
102.index and cross-referencing 索引和交叉索引 ;c1ar )G7
103.cash receipt 现金收入 @1_M's;
104.cash disbursement 现金支出 V gLnpPOQ
105.bank statement 银行对账单 }G,PUjg_^3
106.bank reconciliation 银行存款余额调节表 'l,ym~R
107.balance sheet date 资产负债表日 msKWb311u
108.net realizable value 可变现净值 $@t]0
109.storeroom 仓库 j2A
Z.s
110.sale invoice 销售发票 tz#Fy?pe
111.price list 价目表 R"NR-iU
112.positive confirmation request 积极式询证函 E! '|FJ
113.negative confirmation request 消极式询证函 dQSX&.<c,
114.purchase requisition 请购单 'CiV=&3/
115.receiving report 验收报告 xVOoYr>O
116.gross margin 毛利
"<f"r#
117.manufacturing overhead 制造费用 7`113`1
118.material requisition 领料单 iT f]Pd'
119.inventory-taking 存货盘点 y\M]\^[7
120.bond certificate 债券 e7_.Xr~[
121.stock certificate 股票 *+i1m`6Q
122.audit report 审计报告 aAbK{=/y_!
123.entity 被审计单位 7^oO
N+=d
124.addressee of the audit report 审计报告的收件人 h&|S*
125.unqualified opinion 无保留意见 `MLOf
126.qualified opinion 保留意见 M1mx {<]A
127.disclaimer of opinion 无法表示意见 Nc da~h
Q
128.adverse opinion 否定意见 bo-AM]
k4E2OyCFoJ
A (1)ABC 作业基础成本计算 3>'TYXs-
A (2)absorbed overhead 已吸收制造费用 ?~:4O}5Ax
A (3)absorption costing 吸收成本计算 mG*ER^Y@D
A (4)account 账户,报表 K\trT!I
A (5)accounting postulate 会计假设 V+$^4Ht
A (6)accounting series release 会计公告文件 ^\f1zg9I
A (7)accounting valuation 会计计价 o#Viz:
A (8)account sale 承销清单 Pf:;iXH?
A (9)accountability concept 经营责任概念 sU$<v( `"
A (10)accountancy 会计职业 `DFo:w!k
A (11)accountant 会计师 <-h[I&."
A (12)accounting 会计 0'ge}2^
A (13)agency cost 代理成本 Wt M1nnJp
A (14)accounting bases 会计基础 u9*7Buou^
A (15)accounting manual 会计手册 9*2Q'z}_
A (16)accounting period 会计期间 .WVIdVO7
A (17)accounting policies 会计方针 |
9 <+!t\
A (18)accounting rate of return 会计报酬率 47=YP0r?>T
A (19)accounting reference date 会计参照日 4c]=kb GW
A (20)accounting reference period 会计参照期间 XOoz.GSQ
A (21)accrual concept 应计概念 ;)ku SH
A (22)accrual expenses 应计费用 Pr_DMu
A (23)acid test ration 速动比率(酸性测试比率) }rQ0*h
A (24)acquisition 购置 W
,5_i7vr
A (25)acquisition accounting 收购会计 tc|PN+v;
A (26)activity based accounting 作业基础成本计算 GboZ T68
A (27)adjusting events 调整事项 ,ll<0Atg
A (28)administrative expenses 行政管理费 ]^0mh["
A (29)advice note 发货通知 w+Y_TJ%
A (30)amortization 摊销 2w;Cw~<=d
A (31)analytical review 分析性检查 A
D%9;KQ8
A (32)annual equivalent cost 年度等量成本法 $YiG0GK<"
A (33)annual report and accounts 年度报告和报表 hEA;5
-m
A (34)appraisal cost 检验成本 M%#F"^8v
A (35)appropriation account 盈余分配账户 2@Zw#2|]
A (36)articles of association 公司章程细则 N5b^
A (37)assets 资产 8xt8kf*k
A (38)assets cover 资产保障 GQ 0(lS
A (39)asset value per share 每股资产价值 )tx2lyY:
A (40)associated company 联营公司 Ov;q]Vn>
A (41)attainable standard 可达标准 ~^J9v+
L>n^Q:M
A (42)attributable profit 可归属利润 {
^R
r:+
A (43)audit 审计 >-j([%
A (44)audit report 审计报告 .umN>/o[
A (45)auditing standards 审计准则 ?!u9=??
A (46)authorized share capital 额定股本 tP89gN^PA|
A (47)available hours 可用小时 ZmvtUma
A (48)avoidable costs 可避免成本 &],O\TAul
B (49)back-to-back loan 易币贷款 -XfG
F<}r
B (50)backflush accounting 倒退成本计算 7|k2~\@q
B (51)bad debts 坏帐
0v|qP
B (52)bad debts ratio 坏帐比率 i(YR-vYK
B (53)bank charges 银行手续费
N>w+YFM
B (54)bank overdraft 银行透支 ^ f[^.k$3d
B (55)bank reconciliation 银行存款调节表 I2gSgv%
B (56)bank statement 银行对账单 >@EwfM4[e
B (57)bankruptcy 破产 jfYM*%
B (58)basis of apportionment 分摊基础 F$S/zh$)0
B (59)batch 批量 ,U~in)\
U
B (60)batch costing 分批成本计算 Pf~0JNnc
B (61)beta factor B(市场)风险因素 AZ
SaI
B (62)bill 账单 24*3m&fA*K
B (63)bill of exchange 汇票 X([@}ren
B (64)bill of landing 提单 s$~H{za
B (65)bill of materials 用料预计单 65GC7 >[
B (66)bill payable 应付票据 "?6R"Vk?:
B (67)bill receivable 应收票据 iV:\,<8d
B (68)bin card 存货记录卡 i "aQm
B (69)bonus 红利 Yc5<Y-W
B (70)book-keeping 薄记 4'.]-u
B (71)Boston classification 波士顿分类 4M;S&LA
B (72)breakeven chart 保本图 O O-Obg^
B (73)breakeven point 保本点 N6v*X+4JH
B (74)breaking-down time 复位时间 m/WDJ$d
B (75)budget 预算 Q'[~$~&`
B (76)budget center 预算中心
9y*(SDF
B (77)budget cost allowance 预算成本折让 I.
o3Old
B (78)budget manual 预算手册 n.A*(@noe
B (79)budget period 预算期间 d;a"rq@a)
B (80)budgetary control 预算控制 &<) _7?
B (81)budgeted capacity 预算生产能力 jRp @-S#V
B (82)burden 制造费用 PAiVUGp5[
B (83)business center 经营中心 R(2MI}T
B (84)business entity 营业个体 5;[0Q
B (85)business unit 经营单位 p+2uK|T9
B (86)buy-out management 管理性购买产权 @"^(} 6
B (87)by-product 副产品 8g/r8u~
C (88)called-up share capital 催缴股本 >P6U0
C (89)capacity 生产能力 SNV;s,
C (90)capacity ratios 生产能力比率 .>'J ^^
C (91)capital 资本 !)c0
C (92)capital assets pricing model资本资产计价模式 R~bLEo
C (93)capital commitment 承诺资本 (; Zl
C (94)capital employed 已运用的资本 %Jn5M(myC
C (95)capital expenditure 资本支出 'IER9%V$
C (96)capital expenditureauthorization 资本支出核准 N]|U-fN\
C (97)capital expenditure control 资本支出控制 +*RpOtss
C (98)capital expenditure proposal资本支出申请 e co=ia
C (99)capital funding planning 资本基金筹集计划 NmN:x&/
C (100)capital gain 资本收益 FFH{#|_1
C (101)capital investment appraisal资本投资评估 * =O@D2g0
C (102)capital maintenance 资本保全 u[!Ex=9W
C (103)capital resource planning 资本资源计划 Q?%v b
C (104)capital surplus 资本盈余 hy:K) _
C (105)capital turnover 资本周转率 7p18;Z+6>X
C (106)card 记录卡 $
P&27
C (107)cash 现金 *c@]c~hY,
C (108)cash account 现金账户 .sUL5`
C (109)cash book 现金账薄 ,-BZsZ0~
C (110)cash cow 金牛产品 U3w*z6OG
C (111)cash flow 现金流量 ,qlFk|A|
C (112)cash discounted 现金贴现 hpticW|
C (113)cash flow budget 现金流量预算 c{f1_qXN
C (114)cash flow statement 现金流量表 (yz8}L3
C (115)cash ledger 现金分类账 `RE1q)o}8M
C (116)cash limit 现金限额 $Vm J[EF1
C (117)CCA 现时成本会计 J~G"D-l<9/
C (118)center 中心
p|w;StLy
C (119)changeover time 变更时间 dk2o>jI4;
C (120)chartered entity 特许经济个体 B Zw#ACU
C (121)cheque 支票 m<22E0=g
C (122)cheque register 支票登记薄 Xgm9>/y
C (123)coin analysis 零钱分类 o6;VrpaNi
C (124)classification 分类 *-9b!>5eD
C (125)clock card 工时卡 YCQ+9
C (126)code 代码 Z8Clm:S
C (127)commitment accounting 承诺确认会计 or]s
C (128)common cost 共同成本 hO:X\:G
C (129)company limited byguarantee 有限担保责任公司 Xq%!(YD|
C (130)company limited shares 股份有限公司 /h%MWCZWm^
C (131)competitive position 竞争能力状况 8%#uZG\}
C (132)concept 概念 >Y/1%Hp9
C (133)conglomerate 跨行业企业 %x7l`.)N
C (134)consistency concept 一致性概念 L9U<E $%#
C (135)consolidated accounts 合并报表 H\!u5
o&}`
C (136)consolidation accounting 合并会计 -.WVuc`
C (137)consortium 财团 k07) g:_
C (138)contingency plan 应急计划 63-
YWhs;
C (139)contingent liabilities 或有负债 =U".L
C (140)continuous operation 连续生产 UoxF00H@!
C (141)contra 抵消 W.,J'
C (142)contract cost 合同成本 M>k7
'@
G
C (143)contract costing 合同成本计算 Z_Ma|V?6
C (144)contribution 贡献毛益 wGQ{
C (145)contribution centre 贡献中心 XT_BiZ%l5O
C (146)contribution chart 贡献图 cw <DM%p
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \>/:@4oK
C (148)contribution to salesration 贡献毛益对销售比率 Sb[rSczS~
C (149)control 控制 RN:#+S(8
C (150)control account 控制帐户 U>x2'B v
C (151)control limits 控制限度 z_l3=7R
C (152)controllability concept 可控制概念 z(orA} [
C (153)controllable cost 可控制成本 A?|cJ"N
C (154)conversion cost 加工成本 HNuwq\w
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 r5iO%JFg
C (156)corporate appraisal 公司评估 cmN0ya
C (157)corporate planning 公司计划 KwQO,($,]
C (158)corporate social reporting 公司社会报告 PvT8XSlTx!
C (159)corporation 股份公司 Ef `LBAfOO
C (160)cost 成本 0_D~n0rq,v
C (161)cost account 成本帐户 X7c*T /
C (162)cost accounting 成本会计 v
V^ GIWK
C (163)cost accounting manual 成本手册 L
kq>>?T=
C (164)cost accounts calendar 成本报表的日历时间 Nyqm0C6m^
C (165)cost adjustment 成本调整 ?s"v0cg+
C (166)cost allocation 成本分配 #1bgV
C (167)cost apportionment 成本分摊 }5tn
C (168)cost attribution 成本归属 F5<{-{Ky
C (169)cost audit 成本审计 V!U[N.&$
C (170)cost behaviour 成本性态 {M~!?#<K
C (171)cost benefit analysis 成本效益分析 QT&{M
#Ydn
C (172)cost center 成本中心 V_W=MWs&+
C (173)cost driver 成本动因