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注会《审计》英语常用词汇 B+n(K+
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1.audit 审计 [8rl{~9E
2.attestation 鉴证 ]7
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3.credibility 可信赖程度 1'YksuYx6f
4.audit of financial statements 财务报表审计 ky{-NrK
5.agreed-upon procedures 执行商定程序 ?vocI
6.high levels of assurance 高水平保证 XFrgnnt
7.compilation 编制 |s{[<;
8.reliability 可靠性 _?~)B\@~0
9.relevance 相关性 &?#!%Ds
10.professional skepticism 职业谨慎 2R`/Oox
11.objectivity 客观性 +I_p\/J?w/
12. professional competence 专业胜任能力 Fy-|E>@]D
13.Senior/CPA-in-charge 项目经理 vw
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14.audit engagement letter 业务约定书 O>Ao#_*hOb
15.recurring audit 连续审计
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16.the client 委托人 JB(P-Y#yyA
17.change CPA 更换注册会计师 SAtK 'Jx[
18.the existing CPA 现任注册会计师 kz?m `~1
19.the successor CPA 后任注册会计师 [B" CN
nA
20.the preceding CPA前任注册会计师 h$I
2T
21.issue the audit report 出具审计报告 V8IEfU
22.expert 专家 #hP&;HZ2>"
23.the board of directors 董事会 vGI?X#w3
24.knowledge of the entity‘ s business 了解被审计单位情况 UWW_[dJr
25.assess material misstatement risks评估重大错报风险 2:Rxyg@'
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 =d`/BDD
28.a more knowledge of—— 进一步了解的情况 X7{ h/^
29.the prior year‘s working papers 以前年度工作底稿 D$/*Z5Z)]
30.minutes of meeting 会议纪要 N[8y+2SZ
31.business risks 经营风险 TP?HxO_C
32.appropriateness 适当性 t9+ME|
33.accounting estimate 会计估计 r-IG.ym3
34.management representations 管理层声明 )
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35.going concern assumption 持续经营假设 /6d:l>4
36.audit plan 审计计划 \ws^L,h
37.significant audit areas 重点审计领域 pi?[jU[Tn
38.error 错误 oar`xH$C
39.fraud舞弊 k{d)'\FM
40.modified or additional procedures 修改或追加审计程序 n
2m!a0;
41.misappropriation of assets 侵占资产 LSN%k5G7.
42.transactions without substance 虚假交易 ;,Q6AS!
43.unusual pressures 异常压力 i0e aBG]I
44.the suspected noncompliance 涉嫌存在违法行为 4KCJ(<p|
45.materialiy 重要性 a~"<lzu|$
46.exceed the materiality level 超过重要性水平 n;,>Fv
47.approach the materiality level 接近重要性水平 l1wYN,rv
48.an acceptably low level 可接受水平 K_t!P
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 kG70j{gf
50.misstatements or omissions 错报或漏报 u=9)A9
51.aggregate 总计 FQGh+.U
52.subsequent events 期后事项 7n*[r*$
53.adjust the financial statements 调整财务报表
cnwpd%]o
54.perform additional audit procedures 实施追加的审计程序 ECF \/12
55.audit risk 审计风险 zMW[Xx!
56.detection risk 检查风险 #(Ah>y
57.inappropriate audit opinion 不适当的审计意见 GO=3<Q{;
58.material misstatement 重大的错报 pu9u
b.
59.tolerable misstatement 可容忍错报 Nw=mSW^E
60.the acceptable level of detection risk 可接受的检查风险 "f-z3kL
61.assessed level of material misstatement risk 重大错报风险的评估水平 !JE=QG"
62.simall business 小规模企业 -L)b;0%
63.accounting system 会计系统 v9K{oB
64.test of control 控制测试 E^<.;
65.walk-through test 穿行测试 35
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t
66.communication 沟通 /vG)n9Rc
67.flow chart 流程图 Bm&% N?9
68.reperformance of internal control 重新执行 tW#=St0<.o
69.audit evidence 审计证据 Q'n]+%YN
70.substantive procedures 实质性程序 h,WF'X+
71.assertions 认定 K
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72.esistence 存在 &T)h9fyc
73.occurrence 发生 _6,
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74.completeness 完整性 e$+/;MRq
75.rights and obligations 权利和义务 39zwPoN>
76.valuation and allocation 计价和分摊 !1s^TB>N
77.cutoff 截止 DHnu F@M
78.accuracy 准确性
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79.classification 分类 |rg4j
80.inspection 检查 9V5d=^
81.supervision of counting 监盘 6xsB#v*
82.observation 观察 +bv-! rf
83.confirmation 函证 TaN]{k
84.computation 计算 "/MA.zEl0,
85.analytical procedures 分析程序 4Ev#`i3~
86.vouch 核对 t@1bu$y
87.trace 追查 3]u[NR
88.audit sampling 审计抽样 O3>m,v
89.error 误差 -B l!s^-'
90.expected error 预期误差
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91.population 总体 Xzp!X({
92.sampling risk 抽样风险 ]sf1+3
93.non- sampling risk 非抽样风险 ^&mJDRe
94.sampling unit 抽样单位 <#r/4a"V
95.statistical sampling 统计抽样 F:o<E 42
96.tolerable error 可容忍误差 D)*OQLHW
97.the risk of under reliance 信赖不足风险 3?rYt:Uf!
98.the risk of over reliance 信赖过度风险 6YCFSvA#/
99.the risk of incorrect rejection 误拒风险 _:Jra
100. the risk of incorrect acceptance 误受风险 YLEa;MR
101.working trial balance 试算平衡表 HI}9"(t}
102.index and cross-referencing 索引和交叉索引 |VPJaiC~
103.cash receipt 现金收入 68k
104.cash disbursement 现金支出 =Hs[peO*
105.bank statement 银行对账单 5lc%GJybV
106.bank reconciliation 银行存款余额调节表 c+^#(OB
107.balance sheet date 资产负债表日 D'!
v9}
108.net realizable value 可变现净值 XW*,Lo5>H\
109.storeroom 仓库 +9[/> JM
110.sale invoice 销售发票 jbU=D:|
111.price list 价目表 ?B!=DC @?H
112.positive confirmation request 积极式询证函 WLe9m02r
113.negative confirmation request 消极式询证函 10 D6fkjf
114.purchase requisition 请购单 O0Vtvbj
115.receiving report 验收报告 uuA
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116.gross margin 毛利 *Ou )P9~-L
117.manufacturing overhead 制造费用 -!kfwJg8N(
118.material requisition 领料单 .<
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119.inventory-taking 存货盘点 \~:Uj~
120.bond certificate 债券 Z.]=u(=a
121.stock certificate 股票 L
=kc^dU
122.audit report 审计报告 \z4I'"MC.9
123.entity 被审计单位 +?!x;qS^
124.addressee of the audit report 审计报告的收件人 W]t!I}yPR
125.unqualified opinion 无保留意见 W=9Zl(2C
126.qualified opinion 保留意见 *yx&4)Or
127.disclaimer of opinion 无法表示意见 xp4w9.X5(
128.adverse opinion 否定意见 7K|:
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A (1)ABC 作业基础成本计算 bJz}\[z
A (2)absorbed overhead 已吸收制造费用 4KkjBPV
A (3)absorption costing 吸收成本计算 w!=Fi
A (4)account 账户,报表
>Mzk;TM
A (5)accounting postulate 会计假设 opKk#40
A (6)accounting series release 会计公告文件 #00k7y>OyD
A (7)accounting valuation 会计计价 &3nbmkM
A (8)account sale 承销清单 :RH0.5)
A (9)accountability concept 经营责任概念 .[1"3!T
A (10)accountancy 会计职业 XU3v#Du
A (11)accountant 会计师 krw_1Mm
A (12)accounting 会计 1ud+~y$K
A (13)agency cost 代理成本 Jx:t(oUR+
A (14)accounting bases 会计基础 I4%p?'i,C
A (15)accounting manual 会计手册 /ox9m7Fz7
A (16)accounting period 会计期间 Gg\805L@
A (17)accounting policies 会计方针 .!kO
2/:6
A (18)accounting rate of return 会计报酬率 Jf/X3\0N7
A (19)accounting reference date 会计参照日 &@c?5Ie5
A (20)accounting reference period 会计参照期间 epWO}@
b a
A (21)accrual concept 应计概念 Q bg,q
A (22)accrual expenses 应计费用 =`b/ip5
A (23)acid test ration 速动比率(酸性测试比率) TH`zp
]0
A (24)acquisition 购置 >~g(acH%`x
A (25)acquisition accounting 收购会计 RcASFBNpS
A (26)activity based accounting 作业基础成本计算 cPemrNxydN
A (27)adjusting events 调整事项 2
f"=f^rf
A (28)administrative expenses 行政管理费 rT2gX^Mj&
A (29)advice note 发货通知 wQ 7G_kVp
A (30)amortization 摊销 oPX `/X#
A (31)analytical review 分析性检查 ?9_RI(a.}
A (32)annual equivalent cost 年度等量成本法 wz,T7L
A (33)annual report and accounts 年度报告和报表 j A 9!
A (34)appraisal cost 检验成本 #q06K2
A (35)appropriation account 盈余分配账户 @wy&Z
A (36)articles of association 公司章程细则 C/JeD-JG
A (37)assets 资产 jAa{;p"jU
A (38)assets cover 资产保障 QJcaOXyMS
A (39)asset value per share 每股资产价值 T[z]~MJL
A (40)associated company 联营公司 urlwn*!^s
A (41)attainable standard 可达标准 N(%%bHi#V
Y4\BHFq
A (42)attributable profit 可归属利润 62R94
A (43)audit 审计 /-#1ys#F=
A (44)audit report 审计报告 C)7T'[
A (45)auditing standards 审计准则 8>E_bxC
A (46)authorized share capital 额定股本 Y7vTseq
A (47)available hours 可用小时 H O^3v34ZO
A (48)avoidable costs 可避免成本 b.`<T"y
B (49)back-to-back loan 易币贷款 },"T,t#
B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 qfO=_z ES
B (52)bad debts ratio 坏帐比率 l1_Tr2A}7/
B (53)bank charges 银行手续费 MWsjkI`
B (54)bank overdraft 银行透支 M
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B (55)bank reconciliation 银行存款调节表 -:hiLZJ7-
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 W>ziA
B (58)basis of apportionment 分摊基础 0Cox+QJt
B (59)batch 批量 NF}QQwG3
B (60)batch costing 分批成本计算 }@6/sg
B (61)beta factor B(市场)风险因素 QFP3S(
B (62)bill 账单 5/v,|
B (63)bill of exchange 汇票 )yV|vn
B (64)bill of landing 提单 %:v59:i}
B (65)bill of materials 用料预计单 hPCt-
B (66)bill payable 应付票据 J3]!<v=
B (67)bill receivable 应收票据 x>>#<hOz[
B (68)bin card 存货记录卡 *4i)aj
B (69)bonus 红利 L[]*vj
B (70)book-keeping 薄记 vhw"Nl
B (71)Boston classification 波士顿分类 0X
rB+nt
B (72)breakeven chart 保本图 n{>Ge,enP0
B (73)breakeven point 保本点 .6,+q2tyk,
B (74)breaking-down time 复位时间 Ywj=6 +;
B (75)budget 预算 4"OUmh9LHB
B (76)budget center 预算中心 nkKiYr
B (77)budget cost allowance 预算成本折让 bYuQ"K
A$
B (78)budget manual 预算手册 *%G$[=
B (79)budget period 预算期间 L
x{bR=
B (80)budgetary control 预算控制 R W=<EF&
B (81)budgeted capacity 预算生产能力 t SST.o3
B (82)burden 制造费用 q P<n<
B (83)business center 经营中心 j@kL`Q\&I
B (84)business entity 营业个体 )Ir_:lk
B (85)business unit 经营单位 +Zaew679
B (86)buy-out management 管理性购买产权 y8Q96zi
B (87)by-product 副产品 dXkgWLI~
C (88)called-up share capital 催缴股本 -#=y
C (89)capacity 生产能力 L53qQej<
C (90)capacity ratios 生产能力比率 2?",2x09
C (91)capital 资本 pK)*{fC$`
C (92)capital assets pricing model资本资产计价模式 *WS
H-*0
C (93)capital commitment 承诺资本 v&6=(k{E@R
C (94)capital employed 已运用的资本 K!X>k
C (95)capital expenditure 资本支出 }E01B_T9z
C (96)capital expenditureauthorization 资本支出核准 ep"YGx[V
C (97)capital expenditure control 资本支出控制 w#?@ulr]d
C (98)capital expenditure proposal资本支出申请 U6hT*126
C (99)capital funding planning 资本基金筹集计划 JvA6 kw,
C (100)capital gain 资本收益 .
g CC$
C (101)capital investment appraisal资本投资评估
nI1DLVt
C (102)capital maintenance 资本保全 F1V[8I.0
C (103)capital resource planning 资本资源计划 "3!!G=s P
C (104)capital surplus 资本盈余 0D[D;MW
C (105)capital turnover 资本周转率 R3MbTg
C (106)card 记录卡 -IBf;"8f
C (107)cash 现金 /PP\L](
C (108)cash account 现金账户 2b+0}u>a
C (109)cash book 现金账薄 'Ii%/ Ob!
C (110)cash cow 金牛产品 ~[@Gj{6p0
C (111)cash flow 现金流量 %5X}4k!p
C (112)cash discounted 现金贴现 !B= Oc!e=K
C (113)cash flow budget 现金流量预算 Yp8~wdm
C (114)cash flow statement 现金流量表 oB
9t&yM
C (115)cash ledger 现金分类账 8\Y/?$on
C (116)cash limit 现金限额 aBPaC=g{HO
C (117)CCA 现时成本会计 ]J^9iDTTA
C (118)center 中心 @w1@|"6vF
C (119)changeover time 变更时间 SZOcFmC?
C (120)chartered entity 特许经济个体 %-~W|Y
C (121)cheque 支票
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V?CM(1C
C (122)cheque register 支票登记薄 jB8n\8Bs
C (123)coin analysis 零钱分类 zVLv-U/=d
C (124)classification 分类 0>
pOP
C (125)clock card 工时卡 ^!]Hm&.a
C (126)code 代码 [OI&_WIw
C (127)commitment accounting 承诺确认会计 2.I'`A
C (128)common cost 共同成本 Wsn}Y-x
C (129)company limited byguarantee 有限担保责任公司 s*R\!L
C (130)company limited shares 股份有限公司 32_{nLV$[
C (131)competitive position 竞争能力状况 4X2XSK4
C (132)concept 概念 lYlU8l5>
C (133)conglomerate 跨行业企业 !P7
##ho0
C (134)consistency concept 一致性概念 39;Z+s";
C (135)consolidated accounts 合并报表 ={9G.%W
C (136)consolidation accounting 合并会计 RjO9E.nm
C (137)consortium 财团 ICNS+
KsI
C (138)contingency plan 应急计划 (fgX!G[W
C (139)contingent liabilities 或有负债 )z0qKb\
C (140)continuous operation 连续生产 /Kmzi9j+
C (141)contra 抵消 d*26;5~\
C (142)contract cost 合同成本 $9znRTFEj
C (143)contract costing 合同成本计算 h+mM
C (144)contribution 贡献毛益 Sd;/yC 8
C (145)contribution centre 贡献中心 15Vb`Vf`N
C (146)contribution chart 贡献图 { 7y.0_Y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 (7RxCo=X
C (148)contribution to salesration 贡献毛益对销售比率 !F0MLvdX7^
C (149)control 控制 %?^T^P
C (150)control account 控制帐户 zr9o
C (151)control limits 控制限度 +w Oa
C (152)controllability concept 可控制概念 T`g.K6$b
C (153)controllable cost 可控制成本 )u7*YlU\I
C (154)conversion cost 加工成本 b _fI1f|
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 73/kyu-0%
C (156)corporate appraisal 公司评估 _S:6;_bz
C (157)corporate planning 公司计划 ]KGLJ~hm>
C (158)corporate social reporting 公司社会报告 G| pZ
C (159)corporation 股份公司 LOyL:~$
C (160)cost 成本 SWr?>dl
C (161)cost account 成本帐户 zdCeOZ 6
C (162)cost accounting 成本会计 6JWCB9$4
C (163)cost accounting manual 成本手册 **rA/*Oc
C (164)cost accounts calendar 成本报表的日历时间 U^4
/rbQ
C (165)cost adjustment 成本调整 N=K|Nw
C (166)cost allocation 成本分配 eqcV70E8cK
C (167)cost apportionment 成本分摊 v\*43RL
C (168)cost attribution 成本归属 )rv5QH`i
C (169)cost audit 成本审计 BM*9d%m^
C (170)cost behaviour 成本性态 0$3\DS<E
C (171)cost benefit analysis 成本效益分析 ]trVlmZXH}
C (172)cost center 成本中心 ^Yei9bXl
C (173)cost driver 成本动因