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注会《审计》英语常用词汇 SH>L3@Za
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1.audit 审计 &7* |rshZ
2.attestation 鉴证 USz|Rh
3.credibility 可信赖程度 cW B
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4.audit of financial statements 财务报表审计 oh+Q}Fa:
5.agreed-upon procedures 执行商定程序 T^LpoN/T
6.high levels of assurance 高水平保证 *yJCnoF
7.compilation 编制 ^lVZW8
8.reliability 可靠性 5wM*(H^c[
9.relevance 相关性 % 1Y!|306
10.professional skepticism 职业谨慎 rU?sUm,ch
11.objectivity 客观性 4Q2=\-KFj
12. professional competence 专业胜任能力 Oo'IeXQ9(
13.Senior/CPA-in-charge 项目经理 UhuEE
14.audit engagement letter 业务约定书 SS?^-BI
15.recurring audit 连续审计 n_;qB7,,
16.the client 委托人 MhMY"bx8
17.change CPA 更换注册会计师 _t<D~
18.the existing CPA 现任注册会计师 C
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19.the successor CPA 后任注册会计师 A4RA5N/}
20.the preceding CPA前任注册会计师 OiI[w8
21.issue the audit report 出具审计报告 i0`<`qSQh
22.expert 专家 oBZ\mk L
23.the board of directors 董事会 pME17 af
24.knowledge of the entity‘ s business 了解被审计单位情况 Ay7I_"%
25.assess material misstatement risks评估重大错报风险 nn>1OO
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 yOKpi&! r
27.a general knowledge of —— 初步了解―――的情况 _'9("m V
28.a more knowledge of—— 进一步了解的情况 )eFXjnHN
29.the prior year‘s working papers 以前年度工作底稿 `.3!
30.minutes of meeting 会议纪要 ACQc
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31.business risks 经营风险 \lj.vzD-A
32.appropriateness 适当性 FEqs4<}E
33.accounting estimate 会计估计 w,hl<=:(FB
34.management representations 管理层声明 P:GAJ->;]>
35.going concern assumption 持续经营假设 SMHQo/c r
36.audit plan 审计计划 e~#;ux
37.significant audit areas 重点审计领域 [RtTi<F^
38.error 错误 V~j:!=b%v
39.fraud舞弊 yuyI)ebC
40.modified or additional procedures 修改或追加审计程序 !u@XEN>/
41.misappropriation of assets 侵占资产 ]dzBm!u
42.transactions without substance 虚假交易 l,cnMr^.W
43.unusual pressures 异常压力 8U,VpuQ:
44.the suspected noncompliance 涉嫌存在违法行为 ^%(HZ'$wC
45.materialiy 重要性 T
b~|p_;o
46.exceed the materiality level 超过重要性水平 e>yPFXSk
47.approach the materiality level 接近重要性水平 4DhGp
48.an acceptably low level 可接受水平 YyOPgF] M
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 C:S*juK
50.misstatements or omissions 错报或漏报 tHF-OarUO
51.aggregate 总计 B/"TaXVU
52.subsequent events 期后事项 cj
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53.adjust the financial statements 调整财务报表 &)UZ9r`z
54.perform additional audit procedures 实施追加的审计程序 8K: R
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55.audit risk 审计风险 }DH3_M!
56.detection risk 检查风险 T:
zO9C/
57.inappropriate audit opinion 不适当的审计意见 "B18|#v
58.material misstatement 重大的错报 @qP
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59.tolerable misstatement 可容忍错报 y|r+<
60.the acceptable level of detection risk 可接受的检查风险 = MQpYX
61.assessed level of material misstatement risk 重大错报风险的评估水平 wOW#A}m'vj
62.simall business 小规模企业 Z>=IP-,>
63.accounting system 会计系统 Y0nn
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64.test of control 控制测试 ZAe'lgS
65.walk-through test 穿行测试
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66.communication 沟通 5%H(AaG*q
67.flow chart 流程图 Ir%L%MuR]
68.reperformance of internal control 重新执行 f
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69.audit evidence 审计证据 -Jqm0)2
70.substantive procedures 实质性程序 Q;9-aZ.H
71.assertions 认定 pib i#
72.esistence 存在 [bE-Uu7q5P
73.occurrence 发生 E
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74.completeness 完整性 'i-6JG%
75.rights and obligations 权利和义务 NifD
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76.valuation and allocation 计价和分摊 @Z0?1+k
77.cutoff 截止 kV>[$6
78.accuracy 准确性 r~mZ?dI
79.classification 分类 UB%Zq1D|t
80.inspection 检查 Ck`-<)uN
81.supervision of counting 监盘 2o8:[3C5
82.observation 观察 hw2'.}B"(
83.confirmation 函证 Ynn:,
84.computation 计算 T
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85.analytical procedures 分析程序 qp#Is{=m
86.vouch 核对 9jwcO)p^
87.trace 追查 x9l l 0Ht
88.audit sampling 审计抽样 F4M )x`
89.error 误差 O|Sbe%[*wW
90.expected error 预期误差 }kJfTsFS
91.population 总体 dO?zLc0f
92.sampling risk 抽样风险 7rIz
93.non- sampling risk 非抽样风险 .AB n$ml]
94.sampling unit 抽样单位 l=|>9,La
95.statistical sampling 统计抽样 m1pge4*
96.tolerable error 可容忍误差 =sm<B^yj
97.the risk of under reliance 信赖不足风险 F~bDA~
98.the risk of over reliance 信赖过度风险 3H^0v$S
99.the risk of incorrect rejection 误拒风险 ,W8EU
100. the risk of incorrect acceptance 误受风险 *lZ;kW(}p
101.working trial balance 试算平衡表 6XP>qI,AJ
102.index and cross-referencing 索引和交叉索引 Ux[2 +Cf
103.cash receipt 现金收入 h#hx(5"6
104.cash disbursement 现金支出 "Wz8f
105.bank statement 银行对账单 C8{bqmlm@
106.bank reconciliation 银行存款余额调节表 2/WtOQIB
107.balance sheet date 资产负债表日 WD/\f$4
108.net realizable value 可变现净值 ]izrr
109.storeroom 仓库 1iA0+Ex(j
110.sale invoice 销售发票 P}`|8b1W
111.price list 价目表 jF$bCbAUce
112.positive confirmation request 积极式询证函 ;C
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113.negative confirmation request 消极式询证函 W8blHw"
114.purchase requisition 请购单 I45 kPfu
115.receiving report 验收报告 ^`~s#L7
116.gross margin 毛利 rt rPRR\:"
117.manufacturing overhead 制造费用 ='W=
118.material requisition 领料单 G_m $?0\
119.inventory-taking 存货盘点 0Cg}yy Oz
120.bond certificate 债券 7`s*
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121.stock certificate 股票 MV{\:l}y
122.audit report 审计报告 hQeGr2gMq
123.entity 被审计单位 )
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124.addressee of the audit report 审计报告的收件人 h6CAd-\x\
125.unqualified opinion 无保留意见 -gQtw%
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126.qualified opinion 保留意见 bUzo> fm_
127.disclaimer of opinion 无法表示意见 D%`O.2T Y|
128.adverse opinion 否定意见 ._E 6?
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A (1)ABC 作业基础成本计算 cyMvjzzRN
A (2)absorbed overhead 已吸收制造费用 cp:U@Nh
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A (3)absorption costing 吸收成本计算 lGlh/B%
A (4)account 账户,报表 12i<b
A (5)accounting postulate 会计假设 bIWSNNV0F
A (6)accounting series release 会计公告文件 *5QN:
A (7)accounting valuation 会计计价 @Ojbu@A
A (8)account sale 承销清单 QGCg~TV;
A (9)accountability concept 经营责任概念 > `1K0?_
A (10)accountancy 会计职业 +P &S0/
A (11)accountant 会计师 m
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A (12)accounting 会计 ]x1;uE?1J
A (13)agency cost 代理成本 |Q(3rcOrV"
A (14)accounting bases 会计基础 uIy$|N
A (15)accounting manual 会计手册 SeV`RUO
A (16)accounting period 会计期间 cMfJq}C<
A (17)accounting policies 会计方针 :[:*kbWN-
A (18)accounting rate of return 会计报酬率 2M+}o"g
A (19)accounting reference date 会计参照日 HJi
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A (20)accounting reference period 会计参照期间 }PXtwp13&u
A (21)accrual concept 应计概念 Z<jC,r
A (22)accrual expenses 应计费用 j%U'mGx
A (23)acid test ration 速动比率(酸性测试比率) ;b5^)S
A (24)acquisition 购置 p
uZY4}b_
A (25)acquisition accounting 收购会计 qEvbKy}
A (26)activity based accounting 作业基础成本计算 +=`*`eP:U
A (27)adjusting events 调整事项 j].=,M<dxE
A (28)administrative expenses 行政管理费 z"D0Th`S6
A (29)advice note 发货通知 BvLC%
A (30)amortization 摊销 */APe#
A (31)analytical review 分析性检查 uv&4
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A (32)annual equivalent cost 年度等量成本法 SIZ&0V
A (33)annual report and accounts 年度报告和报表 Ez/>3:;
A (34)appraisal cost 检验成本 z j F'CY
A (35)appropriation account 盈余分配账户 8U%y[2sT
A (36)articles of association 公司章程细则 dHkI9;
A (37)assets 资产 {.j030Q
A (38)assets cover 资产保障 nb\pBl
A (39)asset value per share 每股资产价值 ?$ Dc>
A (40)associated company 联营公司 y&W3CW\:
A (41)attainable standard 可达标准 )GKY#O09x9
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A (42)attributable profit 可归属利润 3s0I<cL
A (43)audit 审计 FfX*bqy
A (44)audit report 审计报告
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A (45)auditing standards 审计准则 ]&?8l:3-G
A (46)authorized share capital 额定股本 qoP/`Y6
A (47)available hours 可用小时 K]'t>:G@
A (48)avoidable costs 可避免成本 zEKVyZd*{
B (49)back-to-back loan 易币贷款 eMLcmZJR
B (50)backflush accounting 倒退成本计算 Y<t(m$s
B (51)bad debts 坏帐 ydTd.`
B (52)bad debts ratio 坏帐比率 Fr_6pEH]}
B (53)bank charges 银行手续费 #=T^XHjQ
B (54)bank overdraft 银行透支 ".{'h
B (55)bank reconciliation 银行存款调节表 YmwXA e:
B (56)bank statement 银行对账单 aM4-quaG]
B (57)bankruptcy 破产 ,YBe|3
B (58)basis of apportionment 分摊基础 FOAXm4
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B (59)batch 批量 hvc3n>
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B (60)batch costing 分批成本计算 KRM:h`+-.-
B (61)beta factor B(市场)风险因素 Yw6uh4
B (62)bill 账单 n= q7*<l
B (63)bill of exchange 汇票 Ae;mU[MK/
B (64)bill of landing 提单 )SHB1U25{
B (65)bill of materials 用料预计单 qi['~((
B (66)bill payable 应付票据 e!ql8wbp
B (67)bill receivable 应收票据 d5"rCd[
B (68)bin card 存货记录卡 oL7F^34;
B (69)bonus 红利 P
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B (70)book-keeping 薄记 K8W99:v
B (71)Boston classification 波士顿分类 &W}6Xg(
B (72)breakeven chart 保本图 2v<O}
B (73)breakeven point 保本点 [ut[W9
B (74)breaking-down time 复位时间 M0t9`Z9
B (75)budget 预算 A`* l+M^z
B (76)budget center 预算中心 5
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B (77)budget cost allowance 预算成本折让 >uxAti\
B (78)budget manual 预算手册 !ou;yE&<,
B (79)budget period 预算期间 A
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B (80)budgetary control 预算控制 yUN>mD-
B (81)budgeted capacity 预算生产能力 E"7[|-`e6
B (82)burden 制造费用 Ab8Ke|fA
B (83)business center 经营中心 ZA \;9M=
B (84)business entity 营业个体 ~|S}$|Mi50
B (85)business unit 经营单位 }S;A%gYm
B (86)buy-out management 管理性购买产权 ]QQeUxi
B (87)by-product 副产品 }1 j'
C (88)called-up share capital 催缴股本 lHFk~Qp[
C (89)capacity 生产能力 o%OwKp
s
C (90)capacity ratios 生产能力比率 x->+wJm@s
C (91)capital 资本 S4pEBbV^n
C (92)capital assets pricing model资本资产计价模式 Cg8
C (93)capital commitment 承诺资本 x2f=o|]D'
C (94)capital employed 已运用的资本 ?K
Wo1
C (95)capital expenditure 资本支出 $WO{!R
C (96)capital expenditureauthorization 资本支出核准 @SI,V8i
C (97)capital expenditure control 资本支出控制 6(>,qt,9S
C (98)capital expenditure proposal资本支出申请 =y=MljEX
C (99)capital funding planning 资本基金筹集计划 (|pM^+
C (100)capital gain 资本收益 RN$>!b/
C (101)capital investment appraisal资本投资评估 Yq'D-$@
C (102)capital maintenance 资本保全 Ph)>;jU
C (103)capital resource planning 资本资源计划 SX&Q5:
C (104)capital surplus 资本盈余 ornU8H`
C (105)capital turnover 资本周转率 @aP1[( m
C (106)card 记录卡 >uYU_/y$2
C (107)cash 现金 0es\
j6c
C (108)cash account 现金账户 agq4Zy
C (109)cash book 现金账薄 0Bk-)z|V
C (110)cash cow 金牛产品 7nsovWp
C (111)cash flow 现金流量 !="8ok+
C (112)cash discounted 现金贴现 D=SjCmG
C (113)cash flow budget 现金流量预算 K)^8 :nt
C (114)cash flow statement 现金流量表 bq9/d4
C (115)cash ledger 现金分类账 G=LK
irj(
C (116)cash limit 现金限额 &A=c[pc
C (117)CCA 现时成本会计 99"8d^{z
C (118)center 中心 hVl@7B~
C (119)changeover time 变更时间 S|fb
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C (120)chartered entity 特许经济个体 :?
s{@7
C (121)cheque 支票 n:f&4uKoG<
C (122)cheque register 支票登记薄 Ro;I%j
C (123)coin analysis 零钱分类 yq1G6hw
C (124)classification 分类 yb>R(y
C (125)clock card 工时卡 c7.M\f P
C (126)code 代码 Gzs$0Ki=
C (127)commitment accounting 承诺确认会计 Qkw?QV-`k
C (128)common cost 共同成本 /(?s
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C (129)company limited byguarantee 有限担保责任公司 t*)!BZ
C (130)company limited shares 股份有限公司 fe8hgTP|
C (131)competitive position 竞争能力状况 C;%dZ
C (132)concept 概念 zZP/C
C (133)conglomerate 跨行业企业 E^0a; |B[
C (134)consistency concept 一致性概念 'rq@9$h1W
C (135)consolidated accounts 合并报表 P#V}l'j(<a
C (136)consolidation accounting 合并会计 `2]TPaWGh
C (137)consortium 财团 [7 NO !^
C (138)contingency plan 应急计划 :i|]iXE
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C (139)contingent liabilities 或有负债 J/3$I
C (140)continuous operation 连续生产 :^-\KE`3
C (141)contra 抵消 2H`>Kj
C (142)contract cost 合同成本 ZU
vc|5]
C (143)contract costing 合同成本计算 nPDoK!r'
C (144)contribution 贡献毛益 ]re}E
B\Rs
C (145)contribution centre 贡献中心 m/;fY>}3
C (146)contribution chart 贡献图 \#IKirf?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 D;*cy<_K8
C (148)contribution to salesration 贡献毛益对销售比率 p=^6V"'
C (149)control 控制 p/G9P +?
C (150)control account 控制帐户 m77!i>V)
C (151)control limits 控制限度 >UV}^OO
C (152)controllability concept 可控制概念 4?bvJJuf)
C (153)controllable cost 可控制成本 RS@[ +! :t
C (154)conversion cost 加工成本 4TYtgP1
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ,`YIcrya:
C (156)corporate appraisal 公司评估
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C (157)corporate planning 公司计划 Ps<k 2
C (158)corporate social reporting 公司社会报告 ;.b^&h
C (159)corporation 股份公司 -s1.v$g
C (160)cost 成本 _'<FBlIN
C (161)cost account 成本帐户
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C (162)cost accounting 成本会计 4Xww(5?3
C (163)cost accounting manual 成本手册 hc|#JS2H@y
C (164)cost accounts calendar 成本报表的日历时间 YLS*uXB&.
C (165)cost adjustment 成本调整 M?o_J4
C (166)cost allocation 成本分配 n&DBMU
C (167)cost apportionment 成本分摊 &0H_W xKeB
C (168)cost attribution 成本归属 B@#vS=g
C (169)cost audit 成本审计 `C$QR
8
C (170)cost behaviour 成本性态 EWY'E;0@5
C (171)cost benefit analysis 成本效益分析 jc\y{ I\
C (172)cost center 成本中心 I*$-[3/
C (173)cost driver 成本动因