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注会《审计》英语常用词汇 4YoQ*NQw-
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1.audit 审计 Z~[eG"6zI
2.attestation 鉴证 ?$y/b}8
3.credibility 可信赖程度 tY:,9eh7B
4.audit of financial statements 财务报表审计 K /%5\h
5.agreed-upon procedures 执行商定程序 [.w `r>kZI
6.high levels of assurance 高水平保证 hjhZ":I.
7.compilation 编制 d=
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8.reliability 可靠性 h"'}Z^
9.relevance 相关性 &|' NDcp
10.professional skepticism 职业谨慎 Nq|y\3]
11.objectivity 客观性 `b%^_@Fb
12. professional competence 专业胜任能力 b
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13.Senior/CPA-in-charge 项目经理 nB]mj_)R^
14.audit engagement letter 业务约定书 Bwu?DK
15.recurring audit 连续审计 Z,"YMUl'
16.the client 委托人 j?g#8L;W\w
17.change CPA 更换注册会计师 1
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18.the existing CPA 现任注册会计师 ?.n1t@sG&
19.the successor CPA 后任注册会计师 :_`Yrx5
20.the preceding CPA前任注册会计师 x(p/9$.#
21.issue the audit report 出具审计报告 .~TI%
22.expert 专家 jVHS1Vsei
23.the board of directors 董事会 0QxBC7`qp
24.knowledge of the entity‘ s business 了解被审计单位情况 RD;A
25.assess material misstatement risks评估重大错报风险 3,#v0 #
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 (cV1Pmn
27.a general knowledge of —— 初步了解―――的情况 ^(@]5$^Z
28.a more knowledge of—— 进一步了解的情况 ] mK{E~Zll
29.the prior year‘s working papers 以前年度工作底稿 `:jF%3ks+0
30.minutes of meeting 会议纪要 )-Z*/uF^
31.business risks 经营风险 ="PFCxi
32.appropriateness 适当性 [Z&<# -
33.accounting estimate 会计估计 e2g`T{6M
34.management representations 管理层声明 k_?~@G[I
35.going concern assumption 持续经营假设 E*kZGHA
36.audit plan 审计计划 ?6L8#"=
37.significant audit areas 重点审计领域 73_-7'^mQ
38.error 错误 7|"$YV'DM
39.fraud舞弊 9l:[jsk<d
40.modified or additional procedures 修改或追加审计程序 UIU6rilB
41.misappropriation of assets 侵占资产 '@IReM
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42.transactions without substance 虚假交易 1]vDM&9
43.unusual pressures 异常压力 `B,R+==G:
44.the suspected noncompliance 涉嫌存在违法行为 jj]|}G
45.materialiy 重要性 G({VK
46.exceed the materiality level 超过重要性水平 Og8%SnEpMI
47.approach the materiality level 接近重要性水平 {xTh!ih2-
48.an acceptably low level 可接受水平 r=p^~tuyxr
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 [HQ/MkP-Z
50.misstatements or omissions 错报或漏报 oa[O~z{~
51.aggregate 总计 ,]y_[]636
52.subsequent events 期后事项 3C'6
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53.adjust the financial statements 调整财务报表 M&sQnPFH
54.perform additional audit procedures 实施追加的审计程序 fZ^ad1o
55.audit risk 审计风险 m9]Ge]
56.detection risk 检查风险 %*V r}@BA)
57.inappropriate audit opinion 不适当的审计意见 @X9T"
58.material misstatement 重大的错报 n36iY'<) G
59.tolerable misstatement 可容忍错报 2MW7nIEs
60.the acceptable level of detection risk 可接受的检查风险 =H}x
61.assessed level of material misstatement risk 重大错报风险的评估水平 {XD':2E
62.simall business 小规模企业 S@y?E}
63.accounting system 会计系统 l-x-
64.test of control 控制测试 )n[=)"rf
65.walk-through test 穿行测试
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66.communication 沟通 -3 "<znv
67.flow chart 流程图 2Uu!_n}tNF
68.reperformance of internal control 重新执行 :@@m'zF<;
69.audit evidence 审计证据 fKtlf
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70.substantive procedures 实质性程序 7) af
71.assertions 认定 .CNwuN\
72.esistence 存在 rj?c
73.occurrence 发生 -8dz`o}
74.completeness 完整性 /;!I.|j
75.rights and obligations 权利和义务 BxZ7Bk
76.valuation and allocation 计价和分摊 "D
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77.cutoff 截止 r`RLDN!`
78.accuracy 准确性 Y]5MM:mI
79.classification 分类 1s(i\&B
80.inspection 检查 nK
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81.supervision of counting 监盘
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82.observation 观察 $D D esy3
83.confirmation 函证 ,}9
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84.computation 计算
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85.analytical procedures 分析程序 sD&V_
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86.vouch 核对 e@/' o/
87.trace 追查 T2
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88.audit sampling 审计抽样 EB6X
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89.error 误差 I[w5V;>*
90.expected error 预期误差
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91.population 总体 d>Nh<PqH6
92.sampling risk 抽样风险 |ZXz&Xor
93.non- sampling risk 非抽样风险 7W5Cm\
94.sampling unit 抽样单位 ! CJ*zZ*
95.statistical sampling 统计抽样 hTcU
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96.tolerable error 可容忍误差 mgM"u94-]
97.the risk of under reliance 信赖不足风险 m}S}fH(
98.the risk of over reliance 信赖过度风险 DF
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99.the risk of incorrect rejection 误拒风险 kLpq{GUv:
100. the risk of incorrect acceptance 误受风险 2iO{*cB
101.working trial balance 试算平衡表 yNU}1_oK
102.index and cross-referencing 索引和交叉索引 Q/*|ADoq
103.cash receipt 现金收入 c++q5bg@)
104.cash disbursement 现金支出 Gvvw:]WgF
105.bank statement 银行对账单 wfcR[
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 tF./Jx]_
108.net realizable value 可变现净值 'C#[iRG4
109.storeroom 仓库 Q&"oh
110.sale invoice 销售发票 k`5K&
111.price list 价目表 5r~hs6H
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 .b^!f<j
114.purchase requisition 请购单 .j=mT[N,I
115.receiving report 验收报告 8pp;"
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116.gross margin 毛利 'fk6]&-I
117.manufacturing overhead 制造费用 $jv"$0Fc
118.material requisition 领料单 )%f]P<kq6
119.inventory-taking 存货盘点 7VWy1
120.bond certificate 债券 pK"
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121.stock certificate 股票 ?[Ma" l>
122.audit report 审计报告 '*
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123.entity 被审计单位 Gi2Fjq/Y
124.addressee of the audit report 审计报告的收件人 sB^ejH
125.unqualified opinion 无保留意见 qElPYN*wF
126.qualified opinion 保留意见 jpTk@
127.disclaimer of opinion 无法表示意见 Dk8@x8
128.adverse opinion 否定意见 ?C
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A (1)ABC 作业基础成本计算 D]|{xK C}
A (2)absorbed overhead 已吸收制造费用 vg_PMy\
A (3)absorption costing 吸收成本计算 oJ/=&c
A (4)account 账户,报表 .WuSW[g
A (5)accounting postulate 会计假设 2$A "{2G
A (6)accounting series release 会计公告文件 P97i<pB Y_
A (7)accounting valuation 会计计价 h'_$I4e)
A (8)account sale 承销清单 j#Lj<jX!xR
A (9)accountability concept 经营责任概念 TqOH(={
A (10)accountancy 会计职业 +Z"[2Dm
A (11)accountant 会计师 ^uVPN1}b^@
A (12)accounting 会计 9-24c
A (13)agency cost 代理成本 1rLxF{,
A (14)accounting bases 会计基础 ~C3Ada@4
A (15)accounting manual 会计手册 bqx2lQf,_
A (16)accounting period 会计期间 jR@>~t[}o
A (17)accounting policies 会计方针 &n0Ag]$P
A (18)accounting rate of return 会计报酬率 Z5EII[=$o
A (19)accounting reference date 会计参照日 9jNh%raG|
A (20)accounting reference period 会计参照期间 imhE=6{
A (21)accrual concept 应计概念 ,Z! I ^
A (22)accrual expenses 应计费用 ;W FiMM\
A (23)acid test ration 速动比率(酸性测试比率) 1F3Q^3+
A (24)acquisition 购置 kXlI*h
A (25)acquisition accounting 收购会计 :C,}DyZy
A (26)activity based accounting 作业基础成本计算 wqJl[~O$
A (27)adjusting events 调整事项 W`TSR?4~t?
A (28)administrative expenses 行政管理费 u),.q7(m
A (29)advice note 发货通知 1\)lD(J\C
A (30)amortization 摊销 pqju@FD*
A (31)analytical review 分析性检查 MIWc
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A (32)annual equivalent cost 年度等量成本法 ]&P 4QT)f
A (33)annual report and accounts 年度报告和报表 sr(nd35
A (34)appraisal cost 检验成本 D*sL&Rt][Y
A (35)appropriation account 盈余分配账户 x {Dw?6TP
A (36)articles of association 公司章程细则 :QXKG8^
A (37)assets 资产 S?OCy4dk:
A (38)assets cover 资产保障 S1C#5=
A (39)asset value per share 每股资产价值 [6/8O
A (40)associated company 联营公司 2d
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A (41)attainable standard 可达标准 N3oa!PE
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A (42)attributable profit 可归属利润 _?$w8 S%
A (43)audit 审计 9JJ6$cLF
A (44)audit report 审计报告 X;#Ni}af
A (45)auditing standards 审计准则 ocp
A (46)authorized share capital 额定股本 R9QW%!:,\2
A (47)available hours 可用小时 -mLu!32I<
A (48)avoidable costs 可避免成本 @3FQMs4
B (49)back-to-back loan 易币贷款 =5YbK1Q^
B (50)backflush accounting 倒退成本计算 sN5Mm8~
B (51)bad debts 坏帐 %|j`;gYV
B (52)bad debts ratio 坏帐比率 aOsc_5XDR;
B (53)bank charges 银行手续费 |tTcJ\bG
B (54)bank overdraft 银行透支 -@B6 $XWL
B (55)bank reconciliation 银行存款调节表 QA)W( 1
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 w]V684[>
B (58)basis of apportionment 分摊基础 dP]Z:
B (59)batch 批量 BuxU
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B (60)batch costing 分批成本计算 Q7/Jyx|
B (61)beta factor B(市场)风险因素 &>K|F >7q
B (62)bill 账单 7vI
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B (63)bill of exchange 汇票 ~~I]SI k{
B (64)bill of landing 提单 mmCGIX
B (65)bill of materials 用料预计单 #c'}_s2F[
B (66)bill payable 应付票据 #BZ5Mxzj
B (67)bill receivable 应收票据 !<b+7A
B (68)bin card 存货记录卡 bQI.Qk
B (69)bonus 红利 4!
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B (70)book-keeping 薄记 /sPa$D
B (71)Boston classification 波士顿分类 s:z
B (72)breakeven chart 保本图 *e<'|Kq
B (73)breakeven point 保本点 !vHCftKel
B (74)breaking-down time 复位时间 7; ?7q
B (75)budget 预算 mJH4M9WJ]
B (76)budget center 预算中心 qQ,(O5$|
B (77)budget cost allowance 预算成本折让 vy>(?[
B (78)budget manual 预算手册 ft iAty0n
B (79)budget period 预算期间 <7/7+_y
B (80)budgetary control 预算控制 &W&A88FfZU
B (81)budgeted capacity 预算生产能力 >N}+O<Fc
B (82)burden 制造费用 0TiDQ4}i[
B (83)business center 经营中心 BAT.>
B (84)business entity 营业个体 I+jc
B (85)business unit 经营单位 AU9:Gu@M/
B (86)buy-out management 管理性购买产权 Z 8GIZ
B (87)by-product 副产品 GW%!?mJ
C (88)called-up share capital 催缴股本 Vn_>c#B
C (89)capacity 生产能力 x_/H
C (90)capacity ratios 生产能力比率 F#qc#s
C (91)capital 资本 %uo#<Ny/ I
C (92)capital assets pricing model资本资产计价模式 4=& d{.E
C (93)capital commitment 承诺资本 "39mhX2
C (94)capital employed 已运用的资本 |>>^Mol
C (95)capital expenditure 资本支出 <YCR^?hJSi
C (96)capital expenditureauthorization 资本支出核准 VwarU(*
C (97)capital expenditure control 资本支出控制 G,(Xz"`,
C (98)capital expenditure proposal资本支出申请 <N=ow"rD
C (99)capital funding planning 资本基金筹集计划 QPvWdjf#mM
C (100)capital gain 资本收益 cwQ*P$n
C (101)capital investment appraisal资本投资评估 S>"C}F$X
C (102)capital maintenance 资本保全 K;TTGK
C (103)capital resource planning 资本资源计划 |47 2X&e
C (104)capital surplus 资本盈余 N;=J)b|9
C (105)capital turnover 资本周转率 l9
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C (106)card 记录卡 piIGSC
C (107)cash 现金 N2u4MI2
C (108)cash account 现金账户 {%\;'&@z\
C (109)cash book 现金账薄 eV0eMDY5
C (110)cash cow 金牛产品 &@PAv5iNf
C (111)cash flow 现金流量 F0kQ/x
C (112)cash discounted 现金贴现 5\}QOL
C (113)cash flow budget 现金流量预算 !8RJHMX&
C (114)cash flow statement 现金流量表 DnF|wS
C (115)cash ledger 现金分类账 ^{E_fQJX
C (116)cash limit 现金限额 SF[Z]|0gs
C (117)CCA 现时成本会计 *2YWvGc
C (118)center 中心 Lr`Gyl62
C (119)changeover time 变更时间 C"k]U[%{
C (120)chartered entity 特许经济个体 >R\@W(-g`
C (121)cheque 支票 5iGz*_
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C (122)cheque register 支票登记薄 oiz]Bd
C (123)coin analysis 零钱分类 ItAC=/(d
C (124)classification 分类 x LK,Je
C (125)clock card 工时卡 a4q02 cV
C (126)code 代码 J %E0Wd
C (127)commitment accounting 承诺确认会计 :/}=s5aQl/
C (128)common cost 共同成本 4k6:
C (129)company limited byguarantee 有限担保责任公司 dcE(uf
C (130)company limited shares 股份有限公司 9HlM0qE5b
C (131)competitive position 竞争能力状况 Z/;8eb*B7
C (132)concept 概念 Imo?)dYK
C (133)conglomerate 跨行业企业 #vPk
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C (134)consistency concept 一致性概念 v6T<K)S
C (135)consolidated accounts 合并报表 =Q!V6+}nY^
C (136)consolidation accounting 合并会计 W:2]d
C (137)consortium 财团 .e5rKkkT
C (138)contingency plan 应急计划 b1Ba}
C (139)contingent liabilities 或有负债 )_Iu7b
C (140)continuous operation 连续生产 [-#q'S
C (141)contra 抵消 5ai$W`6
C (142)contract cost 合同成本 fs#9*<]m
C (143)contract costing 合同成本计算 eHyIFoaC/
C (144)contribution 贡献毛益 !zfV(&
C (145)contribution centre 贡献中心 7TZ,bD_
C (146)contribution chart 贡献图 pWb8X}M
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 )/bv@Am
C (148)contribution to salesration 贡献毛益对销售比率 RggZ'.\
C (149)control 控制 ;#7:}>}rO
C (150)control account 控制帐户 tA
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C (151)control limits 控制限度 krXU*64
C (152)controllability concept 可控制概念 tYUo;V
C (153)controllable cost 可控制成本 C3C&hq\%
C (154)conversion cost 加工成本 5N|hsfkx
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 SFqq(K2u
C (156)corporate appraisal 公司评估 Js9
EsN%
C (157)corporate planning 公司计划 y*I,i*iv
C (158)corporate social reporting 公司社会报告 LO)QEUG
C (159)corporation 股份公司 ;^8X(R
C (160)cost 成本 YXGxE&!
C (161)cost account 成本帐户 /8lmNA
C (162)cost accounting 成本会计 <I2~>x5db
C (163)cost accounting manual 成本手册 Ga;Lm?6-
C (164)cost accounts calendar 成本报表的日历时间 >i2WYT
C (165)cost adjustment 成本调整 _P=L| U#C
C (166)cost allocation 成本分配 //^{u[lr
C (167)cost apportionment 成本分摊 ,Aq |IH3j
C (168)cost attribution 成本归属 d s}E|Q
C (169)cost audit 成本审计 k_ijVfI9
C (170)cost behaviour 成本性态 x0q`Uc
C (171)cost benefit analysis 成本效益分析 0-Wv$o[
C (172)cost center 成本中心 YA8ZB&]En/
C (173)cost driver 成本动因