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注会《审计》英语常用词汇 /Bu5kBC
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1.audit 审计 p=T\3_q
2.attestation 鉴证 k&;L(D
3.credibility 可信赖程度 ?wY.B
4.audit of financial statements 财务报表审计 #ms98pw%5
5.agreed-upon procedures 执行商定程序 ' .<"jZ
6.high levels of assurance 高水平保证 !XC7FUO
7.compilation 编制 e5]0<s$
8.reliability 可靠性 aN3{\^
9.relevance 相关性 wfzb:Aig`
10.professional skepticism 职业谨慎 ,DZLEsFM
11.objectivity 客观性 g>oLc6T
12. professional competence 专业胜任能力 jO.E#Ei}~
13.Senior/CPA-in-charge 项目经理 r!uAofIi_
14.audit engagement letter 业务约定书 A*i_-;W)
15.recurring audit 连续审计 RO8Ynm2
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16.the client 委托人 (8R
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17.change CPA 更换注册会计师 S5!2%-;<k
18.the existing CPA 现任注册会计师 V>SA3
19.the successor CPA 后任注册会计师 )Me&xQTn
20.the preceding CPA前任注册会计师 5xKR
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21.issue the audit report 出具审计报告 > `M\xt
22.expert 专家 "YZ`g}sG
23.the board of directors 董事会 0w]?yqnE
24.knowledge of the entity‘ s business 了解被审计单位情况 _ji%BwJ
25.assess material misstatement risks评估重大错报风险 ?A>-_B
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 RwKN
27.a general knowledge of —— 初步了解―――的情况 D1k]
28.a more knowledge of—— 进一步了解的情况 pn|{P<b\
29.the prior year‘s working papers 以前年度工作底稿
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30.minutes of meeting 会议纪要 LlqhZetS
31.business risks 经营风险 Z;:-8 HPDY
32.appropriateness 适当性 h]$zub
33.accounting estimate 会计估计 t|lv6-Hy9
34.management representations 管理层声明 WGn1pW
35.going concern assumption 持续经营假设 "bH ~CG:Y
36.audit plan 审计计划 lHXH03
37.significant audit areas 重点审计领域 z{x -Vfd
38.error 错误 v
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39.fraud舞弊 "k/@tX1:
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40.modified or additional procedures 修改或追加审计程序 'r
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41.misappropriation of assets 侵占资产 HC+R:Dz
42.transactions without substance 虚假交易 C5z4%,`f
43.unusual pressures 异常压力 bE"CSK#
44.the suspected noncompliance 涉嫌存在违法行为 ,\7okf7H,-
45.materialiy 重要性 }S4Fy3)
46.exceed the materiality level 超过重要性水平 |/$#G0X;H
47.approach the materiality level 接近重要性水平 7;{F"/A
48.an acceptably low level 可接受水平 $Izk]o;X~
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 R,lr&;a8
50.misstatements or omissions 错报或漏报 /_8V+@im
51.aggregate 总计 40XI\yE_?
52.subsequent events 期后事项 i%2K%5{)$D
53.adjust the financial statements 调整财务报表 %LyB~X
54.perform additional audit procedures 实施追加的审计程序 u9Ro=#xt
55.audit risk 审计风险 P+a&R<Dj4
56.detection risk 检查风险 ly2R8$Y`y`
57.inappropriate audit opinion 不适当的审计意见 dXhV]xK
58.material misstatement 重大的错报 "+AD+D
59.tolerable misstatement 可容忍错报 "cx" d:
60.the acceptable level of detection risk 可接受的检查风险 3L|k3 `I4
61.assessed level of material misstatement risk 重大错报风险的评估水平 q$P"o].EK
62.simall business 小规模企业 gqG"t@Y+
63.accounting system 会计系统 zFIbCv8
64.test of control 控制测试 QB3AL;7
65.walk-through test 穿行测试 s0CRrMk
66.communication 沟通
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67.flow chart 流程图 k?,g:[4!
68.reperformance of internal control 重新执行 sQw-#f7t
69.audit evidence 审计证据 1mqFnVkf&+
70.substantive procedures 实质性程序 w]}vm-
71.assertions 认定 Up:#Zs2
72.esistence 存在 gTT-7
73.occurrence 发生 =0S7tNut
74.completeness 完整性 FB""^IC?W
75.rights and obligations 权利和义务 %?seX+ne
76.valuation and allocation 计价和分摊 vs+N{ V
77.cutoff 截止 EHOdst
78.accuracy 准确性 ^*W3{eyi(L
79.classification 分类 w}iflAnjq
80.inspection 检查 G>b1No3%k
81.supervision of counting 监盘 D c^d$gh
82.observation 观察 Kmtr.]Nj
83.confirmation 函证 =g ]C9'I3
84.computation 计算 XB?!V|bno
85.analytical procedures 分析程序 #AHIlUH"m
86.vouch 核对 Ua4} dW[w
87.trace 追查 $[d}g
88.audit sampling 审计抽样 {221@ zcCq
89.error 误差 @0G}Q
90.expected error 预期误差 Q]\xO/
91.population 总体 ;iEqa"gO
92.sampling risk 抽样风险 F]&9Lp}
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93.non- sampling risk 非抽样风险 DE[y&]/C{
94.sampling unit 抽样单位 >z2{D7
95.statistical sampling 统计抽样 b$BUo8O}
96.tolerable error 可容忍误差 /cg!Ap5
97.the risk of under reliance 信赖不足风险 mEA w^
98.the risk of over reliance 信赖过度风险 tU(6%zvR
99.the risk of incorrect rejection 误拒风险 "H({kmR
100. the risk of incorrect acceptance 误受风险 C9fJLCufC
101.working trial balance 试算平衡表 x?k6ek
102.index and cross-referencing 索引和交叉索引 C]k\GlhB
103.cash receipt 现金收入 Y9Pb
104.cash disbursement 现金支出 *m;L.r`5[
105.bank statement 银行对账单 _T1e##Sq,
106.bank reconciliation 银行存款余额调节表 T@L^RaPX
107.balance sheet date 资产负债表日 TS-[p d
108.net realizable value 可变现净值 `bi5#xR
109.storeroom 仓库 4#o` -vcW
110.sale invoice 销售发票 }.Ug`7%G
111.price list 价目表 ,yC~{H
112.positive confirmation request 积极式询证函 &CS= *)>$
113.negative confirmation request 消极式询证函 P?I"y,_ p
114.purchase requisition 请购单 Y{jhT^tKK
115.receiving report 验收报告 tlW}lN}
116.gross margin 毛利 giPyo"SD
117.manufacturing overhead 制造费用 ow&R~_
118.material requisition 领料单 /<n_X:[)
119.inventory-taking 存货盘点 F$caKWzny5
120.bond certificate 债券 $HaM,
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121.stock certificate 股票 3KqylC&.
122.audit report 审计报告 L
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123.entity 被审计单位 M|\XFO
124.addressee of the audit report 审计报告的收件人 n9#@
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125.unqualified opinion 无保留意见 V
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126.qualified opinion 保留意见 ].$N@tC
127.disclaimer of opinion 无法表示意见 ]WS 7l@
128.adverse opinion 否定意见 myPo&"_ x
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A (1)ABC 作业基础成本计算 \X(.%5xC
A (2)absorbed overhead 已吸收制造费用 U+\\#5$
A (3)absorption costing 吸收成本计算 J
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A (4)account 账户,报表 #jnb6v=5v
A (5)accounting postulate 会计假设 m49)c K?
A (6)accounting series release 会计公告文件 XX+4X*(o
A (7)accounting valuation 会计计价 ?O28Q DUI
A (8)account sale 承销清单 4kIy4x'*
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 x]F:~(P
A (11)accountant 会计师 #zfBNkk &@
A (12)accounting 会计 3t8VH`!mL{
A (13)agency cost 代理成本 wz'D4B
A (14)accounting bases 会计基础 7r:!HmRl
A (15)accounting manual 会计手册 w'}b 8m(L
A (16)accounting period 会计期间 O5E \#*<K
A (17)accounting policies 会计方针 ,}J(&
A (18)accounting rate of return 会计报酬率 %/4ChKf!VR
A (19)accounting reference date 会计参照日 sVGyHA
A (20)accounting reference period 会计参照期间 ]@_*O$
A (21)accrual concept 应计概念 7%C6gU!r
A (22)accrual expenses 应计费用 59GS:
A (23)acid test ration 速动比率(酸性测试比率) hivWQ$6%
A (24)acquisition 购置 ?xIwQd0
A (25)acquisition accounting 收购会计 ?v6xaVg:
A (26)activity based accounting 作业基础成本计算 SDZ/rC!C
A (27)adjusting events 调整事项 ,XR1N$LN8_
A (28)administrative expenses 行政管理费 f`T#=6C4|
A (29)advice note 发货通知 c!b4Y4eJ
A (30)amortization 摊销 iOw'NxmY
A (31)analytical review 分析性检查 8^kw
A (32)annual equivalent cost 年度等量成本法 PyK)ks!6
A (33)annual report and accounts 年度报告和报表 {ymD.vf=9+
A (34)appraisal cost 检验成本 a:C
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A (35)appropriation account 盈余分配账户 $)6y:t"
A (36)articles of association 公司章程细则 usU5q>1
A (37)assets 资产 A3MVNz$wo"
A (38)assets cover 资产保障 jruwdm^
A (39)asset value per share 每股资产价值 WS4Ja$*
A (40)associated company 联营公司 !ouJ3Jn
A (41)attainable standard 可达标准 Dz8)u:vRS
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A (42)attributable profit 可归属利润 ;~F&b:CyG
A (43)audit 审计 !2=<MO
A (44)audit report 审计报告 bDK72c
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A (45)auditing standards 审计准则 q9|'!m5K
A (46)authorized share capital 额定股本 YB*I'm3q
A (47)available hours 可用小时 wMr*D['" #
A (48)avoidable costs 可避免成本 &
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B (49)back-to-back loan 易币贷款 uS;N&6;:
B (50)backflush accounting 倒退成本计算 )k$ +T%
B (51)bad debts 坏帐 ]sB-}n)
B (52)bad debts ratio 坏帐比率 5NHNnDhuL
B (53)bank charges 银行手续费 lG6P+ Z/nf
B (54)bank overdraft 银行透支 ?`8jn$W^
B (55)bank reconciliation 银行存款调节表 t[VA|1gG
B (56)bank statement 银行对账单 =)!sWY:
B (57)bankruptcy 破产 4J{6Wt";
B (58)basis of apportionment 分摊基础 *d b,N'rK
B (59)batch 批量 ]2Zl\}GwY
B (60)batch costing 分批成本计算 ?NWc3 .
B (61)beta factor B(市场)风险因素 Jpm=V*P
B (62)bill 账单 +8h!@
B (63)bill of exchange 汇票 l$
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B (64)bill of landing 提单 >cJf D9-<h
B (65)bill of materials 用料预计单 6fY-DqF!
B (66)bill payable 应付票据 [7_1GSS1
B (67)bill receivable 应收票据 JS$ojL^
B (68)bin card 存货记录卡 v[57LB
B (69)bonus 红利 C%H{"
B (70)book-keeping 薄记 vY)5<z&
B (71)Boston classification 波士顿分类 m9M#)<@*
B (72)breakeven chart 保本图 Q #IlUo
B (73)breakeven point 保本点 #g=7fu{n:
B (74)breaking-down time 复位时间 O/ybqU\7
B (75)budget 预算 y rH@:D/
B (76)budget center 预算中心 "RcNy~
B (77)budget cost allowance 预算成本折让 Y].,}}9k
B (78)budget manual 预算手册 2+s#5K&i
B (79)budget period 预算期间 /0 CS2mLC
B (80)budgetary control 预算控制 A*^aBWFR
B (81)budgeted capacity 预算生产能力 gxPu/VD4
B (82)burden 制造费用 JCO+_d#x
B (83)business center 经营中心 ur\<NApT;
B (84)business entity 营业个体 }ff+RGxLIG
B (85)business unit 经营单位 5Q7Z$A1a
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B (86)buy-out management 管理性购买产权 [3 D*DyQt
B (87)by-product 副产品 TsVU^Z%W
C (88)called-up share capital 催缴股本 u'`eCrKT*
C (89)capacity 生产能力 s k_TKN`+
C (90)capacity ratios 生产能力比率 q<[m(]:
C (91)capital 资本 uo`zAKM&A
C (92)capital assets pricing model资本资产计价模式 TAB'oLNp
C (93)capital commitment 承诺资本 [
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C (94)capital employed 已运用的资本 /:B2-4>Q!
C (95)capital expenditure 资本支出 R`KlG/Tk
C (96)capital expenditureauthorization 资本支出核准 N1iP!m9Q
C (97)capital expenditure control 资本支出控制 \:-"
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C (98)capital expenditure proposal资本支出申请 {;5\ #VFg
C (99)capital funding planning 资本基金筹集计划 7w\L<vFm
C (100)capital gain 资本收益 ;x.5_Xw{.
C (101)capital investment appraisal资本投资评估 }i$ER,hXh
C (102)capital maintenance 资本保全 >)^Q p-
C (103)capital resource planning 资本资源计划 o wviIZFe
C (104)capital surplus 资本盈余 $:|?z_@
C (105)capital turnover 资本周转率 q?y-s
C (106)card 记录卡 ;"B@QPX
C (107)cash 现金 swKqsN.
C (108)cash account 现金账户 mRO@ZY;5
C (109)cash book 现金账薄 ;vG%[f`K
C (110)cash cow 金牛产品 70-nAv
C (111)cash flow 现金流量 'D'H)J
C (112)cash discounted 现金贴现 O!se-h5mW8
C (113)cash flow budget 现金流量预算 YJGP8
C (114)cash flow statement 现金流量表 ;oCSKY4
C (115)cash ledger 现金分类账 QpCTHpZ
C (116)cash limit 现金限额 gz#2}
C (117)CCA 现时成本会计 [>D5(O
C (118)center 中心 :Z%-&)F
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 a(IUAh*mO
C (121)cheque 支票 @d|3c7` A
C (122)cheque register 支票登记薄 Gv&%cq1
C (123)coin analysis 零钱分类 _9yW; i-
C (124)classification 分类 yXQ 28A
C (125)clock card 工时卡 `*WzHDv5p
C (126)code 代码 ]TVc
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C (127)commitment accounting 承诺确认会计 #+&"m7
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C (128)common cost 共同成本 oP~%7Jt
C (129)company limited byguarantee 有限担保责任公司 ~6=aoF5"3?
C (130)company limited shares 股份有限公司 ;Wgkf_3
C (131)competitive position 竞争能力状况 =%SH2kb
C (132)concept 概念 +#L'gc
C (133)conglomerate 跨行业企业 :{,k F
C (134)consistency concept 一致性概念 Qe =8x7oIP
C (135)consolidated accounts 合并报表 c+{ ar^)*
C (136)consolidation accounting 合并会计 3t
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C (137)consortium 财团 Ji.FG"h+2
C (138)contingency plan 应急计划 3"Zc|Ck <?
C (139)contingent liabilities 或有负债 yMEI^,0"
C (140)continuous operation 连续生产 `-MCI)Fq_R
C (141)contra 抵消 5(thDZ !
C (142)contract cost 合同成本 SohNk9u[8
C (143)contract costing 合同成本计算 [>LO'}%
C (144)contribution 贡献毛益 [Lcy &+
C (145)contribution centre 贡献中心 2?F?C
C (146)contribution chart 贡献图 +
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 RdB,;Um9f
C (148)contribution to salesration 贡献毛益对销售比率 z+KZ6h
C (149)control 控制 O03F@v
C (150)control account 控制帐户 :w]NN\
C (151)control limits 控制限度 =om<* \vsO
C (152)controllability concept 可控制概念 9a#Y
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C (153)controllable cost 可控制成本 l{QlJ>%~{;
C (154)conversion cost 加工成本 #y'p4Xf
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0ybMI+*
C (156)corporate appraisal 公司评估 ~7gFddi=i
C (157)corporate planning 公司计划 ?rY+,nQP
C (158)corporate social reporting 公司社会报告 P6")OWd
C (159)corporation 股份公司 ydMhb367|
C (160)cost 成本 \!"3yd
C (161)cost account 成本帐户 wlQ
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C (162)cost accounting 成本会计 85q!FpuH
C (163)cost accounting manual 成本手册 mA#;6?6
C (164)cost accounts calendar 成本报表的日历时间 IOa@dUh7a,
C (165)cost adjustment 成本调整 7pN&fAtj/
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 XP[~ :+
C (168)cost attribution 成本归属 V/xjI<