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注会《审计》英语常用词汇 7|5X> yt
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1.audit 审计 3daI_Nx>
2.attestation 鉴证 lArKfs/
3.credibility 可信赖程度 dI%?uk
4.audit of financial statements 财务报表审计 1=Z!ZY}}e
5.agreed-upon procedures 执行商定程序 z$gtGrU
6.high levels of assurance 高水平保证 t4iD<{4
7.compilation 编制 Brtsig,4
8.reliability 可靠性 >.M>,m\
9.relevance 相关性
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10.professional skepticism 职业谨慎 zO`4W!x&
11.objectivity 客观性 6ao~f?JZ
12. professional competence 专业胜任能力 iYZn`OAx
13.Senior/CPA-in-charge 项目经理 %afN&T
14.audit engagement letter 业务约定书 F r!FV4
15.recurring audit 连续审计 oXjoQ
16.the client 委托人 ?7>"ZGDe>
17.change CPA 更换注册会计师 5cGQ `l
18.the existing CPA 现任注册会计师 PYBE?td
19.the successor CPA 后任注册会计师 3eg6 CdT
20.the preceding CPA前任注册会计师 Lqdapx"Z_
21.issue the audit report 出具审计报告 T>f6V 5
22.expert 专家 Ur]/kij
23.the board of directors 董事会 br^
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24.knowledge of the entity‘ s business 了解被审计单位情况 |
C^.[)
25.assess material misstatement risks评估重大错报风险 $xT9e
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]1FLG*sB
27.a general knowledge of —— 初步了解―――的情况 QM![tZt%;
28.a more knowledge of—— 进一步了解的情况 ]5K+W
29.the prior year‘s working papers 以前年度工作底稿
1fvN[
30.minutes of meeting 会议纪要 Kt](|
31.business risks 经营风险 gu6%$z
32.appropriateness 适当性 "fr{:'HX
33.accounting estimate 会计估计 V@g v
34.management representations 管理层声明 42~.N=2
35.going concern assumption 持续经营假设 I_5/e>9
36.audit plan 审计计划 /oW]? 9
37.significant audit areas 重点审计领域 G^N@r:RS
38.error 错误 {,i-V57-h
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 IU<lF) PF$
41.misappropriation of assets 侵占资产 )Gavjj&uJ
42.transactions without substance 虚假交易 :hT
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43.unusual pressures 异常压力 c<, LE@V
44.the suspected noncompliance 涉嫌存在违法行为 d<+hQ\BF,
45.materialiy 重要性 N8pV[\f
46.exceed the materiality level 超过重要性水平 ?2l`%l5(
47.approach the materiality level 接近重要性水平 Unv'm5/L
48.an acceptably low level 可接受水平 #|4G,!
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 7O'.KoMw
50.misstatements or omissions 错报或漏报 $[}EV(#y
51.aggregate 总计
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52.subsequent events 期后事项 ~Th,<w*o
53.adjust the financial statements 调整财务报表 pU9.#O
54.perform additional audit procedures 实施追加的审计程序 ;p2b^q'
55.audit risk 审计风险 >{QO$F#
56.detection risk 检查风险 (BFwE@1"
57.inappropriate audit opinion 不适当的审计意见 4e/!BGkAS
58.material misstatement 重大的错报 rf-yUH]&S
59.tolerable misstatement 可容忍错报 r<vy6
60.the acceptable level of detection risk 可接受的检查风险 xu_,0ZT]{
61.assessed level of material misstatement risk 重大错报风险的评估水平 H0#=oJr$)W
62.simall business 小规模企业 T\n6^@.>
63.accounting system 会计系统 r88De=*
64.test of control 控制测试 g0bYO!gCr
65.walk-through test 穿行测试 6F!B*lr
66.communication 沟通 #GLW3}
67.flow chart 流程图 ^P^%Q)QXl
68.reperformance of internal control 重新执行 M,S'4Szuk
69.audit evidence 审计证据 t))MZw&@
70.substantive procedures 实质性程序 );%H;X+x
71.assertions 认定 hO&b\#@~
72.esistence 存在 R2n
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73.occurrence 发生 qxb]UV,R
74.completeness 完整性 G~o!u8^;
75.rights and obligations 权利和义务 2?GMKd)
76.valuation and allocation 计价和分摊 # H
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77.cutoff 截止 C<AW)|r_
78.accuracy 准确性 RSe4lw
79.classification 分类 E0R6qS:'
80.inspection 检查 #kASy 2t
81.supervision of counting 监盘 6IG?t
82.observation 观察 6_4B!
83.confirmation 函证 BH1h2OEe#
84.computation 计算 ,#UZp\zZ*
85.analytical procedures 分析程序 e~'lWJD
86.vouch 核对 iW^J>aKy
87.trace 追查 T"[]'|'
88.audit sampling 审计抽样 xsB0LUt
89.error 误差 sde>LZet/
90.expected error 预期误差 7Vsp<s9bj
91.population 总体 i-Rn,}v
92.sampling risk 抽样风险 KF00=HE|]
93.non- sampling risk 非抽样风险 X0u,QSt'O
94.sampling unit 抽样单位 .Zcz
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95.statistical sampling 统计抽样 IGcq*mR=
96.tolerable error 可容忍误差 q:/df]Ntt
97.the risk of under reliance 信赖不足风险 W\k8f+Ke
98.the risk of over reliance 信赖过度风险 R
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99.the risk of incorrect rejection 误拒风险 8 s$6R|ti
100. the risk of incorrect acceptance 误受风险 D<;~eZ'
101.working trial balance 试算平衡表 nFNRiDx
102.index and cross-referencing 索引和交叉索引 )^ Y+Vn
103.cash receipt 现金收入 B6Kl_~gT
104.cash disbursement 现金支出 "vSKj/]
105.bank statement 银行对账单 \"oZ\_
106.bank reconciliation 银行存款余额调节表 7Hr_ZwO/^
107.balance sheet date 资产负债表日 h9)fXW
108.net realizable value 可变现净值 WHY/x /$
109.storeroom 仓库 X`KSj
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110.sale invoice 销售发票 P[WkW#
111.price list 价目表 ]a4U\yr
112.positive confirmation request 积极式询证函 aX^T[
113.negative confirmation request 消极式询证函 3&+dyhL'w
114.purchase requisition 请购单 /ooGyF
115.receiving report 验收报告 x%=CEe?6
116.gross margin 毛利 Wr%ov6:
117.manufacturing overhead 制造费用 A/>Q5)
118.material requisition 领料单 i]%f94
119.inventory-taking 存货盘点 MqnUym
120.bond certificate 债券 N
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121.stock certificate 股票 <bKtAf
122.audit report 审计报告 >#|%'Us
123.entity 被审计单位 p H y
124.addressee of the audit report 审计报告的收件人 K:a8}w>Up
125.unqualified opinion 无保留意见 q++r\d^{
126.qualified opinion 保留意见 y("WnVI
127.disclaimer of opinion 无法表示意见 Q?k*3A
128.adverse opinion 否定意见 Ai<
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A (1)ABC 作业基础成本计算 1.cP3kl
A (2)absorbed overhead 已吸收制造费用 'RMUjJ-!
A (3)absorption costing 吸收成本计算 'q-q4QCB
A (4)account 账户,报表 -
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A (5)accounting postulate 会计假设 N&NBn(
A (6)accounting series release 会计公告文件 *8Z2zmZtR^
A (7)accounting valuation 会计计价 [s>3xWZ+a
A (8)account sale 承销清单 ?{S>%P A_B
A (9)accountability concept 经营责任概念 2!^=G=H/
A (10)accountancy 会计职业 @f-X/q]P
A (11)accountant 会计师 u#@/^h;
A (12)accounting 会计 / I`TN5~
A (13)agency cost 代理成本 )hZ7`"f,ZN
A (14)accounting bases 会计基础 :(n<c
A (15)accounting manual 会计手册 =Z^5'h~
A (16)accounting period 会计期间 5naFn m7%
A (17)accounting policies 会计方针 fjRVYOG#
A (18)accounting rate of return 会计报酬率 IL].!9
A (19)accounting reference date 会计参照日 >!=@TK(~
A (20)accounting reference period 会计参照期间 UX)GA[WI
A (21)accrual concept 应计概念 =Zq6iMD
A (22)accrual expenses 应计费用 VsQ|t/|#
A (23)acid test ration 速动比率(酸性测试比率) H#TkIFo]
A (24)acquisition 购置 )7>GXZG>=
A (25)acquisition accounting 收购会计 aOzIo-
A (26)activity based accounting 作业基础成本计算 QH/py
A (27)adjusting events 调整事项 -+*h'zZ[<w
A (28)administrative expenses 行政管理费 Bu{Kjv
A (29)advice note 发货通知 {@InOo!4w]
A (30)amortization 摊销 mTE(JZt
A (31)analytical review 分析性检查 ED&nrd1P
A (32)annual equivalent cost 年度等量成本法 =}`d
A (33)annual report and accounts 年度报告和报表 v~nKO?{
A (34)appraisal cost 检验成本 ]RCo@QW
A (35)appropriation account 盈余分配账户 y(C
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A (36)articles of association 公司章程细则 4D?h}U /
A (37)assets 资产 !mNst$-H4
A (38)assets cover 资产保障 75# 8P?i
A (39)asset value per share 每股资产价值 3V
k8'
A (40)associated company 联营公司 VE )D4RL
A (41)attainable standard 可达标准 ]cp b;UfM
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A (42)attributable profit 可归属利润 Xh@K89`uX
A (43)audit 审计 yfG;OnkZ
A (44)audit report 审计报告 KL&/Yt
A (45)auditing standards 审计准则 /Y0~BQC7!
A (46)authorized share capital 额定股本 0?7yM:!l
A (47)available hours 可用小时 -n
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A (48)avoidable costs 可避免成本 F!vrvlD`s
B (49)back-to-back loan 易币贷款 \o>-L\`
O
B (50)backflush accounting 倒退成本计算 P7drUiX
B (51)bad debts 坏帐 @>8(f#S%
B (52)bad debts ratio 坏帐比率 V! Wy[u
B (53)bank charges 银行手续费 C]L)nCOBX
B (54)bank overdraft 银行透支 r[L.TX3Ah=
B (55)bank reconciliation 银行存款调节表 ;+
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B (56)bank statement 银行对账单 ~apt
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B (57)bankruptcy 破产 WcN
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B (58)basis of apportionment 分摊基础 ,->ihxf
B (59)batch 批量 |bnd92fvks
B (60)batch costing 分批成本计算 )d3
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B (61)beta factor B(市场)风险因素 ytcLx77`:
B (62)bill 账单 ,&o9\|ih7]
B (63)bill of exchange 汇票 #/G!nN #
B (64)bill of landing 提单 ^z
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B (65)bill of materials 用料预计单 #HcQ*BiF3
B (66)bill payable 应付票据 _^<vp
B (67)bill receivable 应收票据 &f.5:u%{b
B (68)bin card 存货记录卡 u+)!C*ho
B (69)bonus 红利 KXPCkNIN!
B (70)book-keeping 薄记 fQoAdw
B (71)Boston classification 波士顿分类 ?{J1&;j*
B (72)breakeven chart 保本图 % S312=w
B (73)breakeven point 保本点 i/X3k&
B (74)breaking-down time 复位时间 K$S0h-?9]O
B (75)budget 预算 (qA
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B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 Pp?P9s{
B (78)budget manual 预算手册 \]x`f3F
B (79)budget period 预算期间 LK h=jB^bT
B (80)budgetary control 预算控制 $xu2ZBK
B (81)budgeted capacity 预算生产能力 : /5+p>Ep}
B (82)burden 制造费用 t#(NfzN
B (83)business center 经营中心 A;Uc&G
B (84)business entity 营业个体 &GH[$(
B (85)business unit 经营单位 +Nn >*sz
B (86)buy-out management 管理性购买产权 k5RzW4zq;
B (87)by-product 副产品 wX] _Abk
C (88)called-up share capital 催缴股本 _c]}m3/
C (89)capacity 生产能力 Q
8]X
C (90)capacity ratios 生产能力比率 fN9{@)2Mz
C (91)capital 资本
]@U?hD
C (92)capital assets pricing model资本资产计价模式 S]H[&o1o
C (93)capital commitment 承诺资本 Z_ElLY
C (94)capital employed 已运用的资本 5 H
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C (95)capital expenditure 资本支出 NZGO8u
C (96)capital expenditureauthorization 资本支出核准 &OU.BR>
C (97)capital expenditure control 资本支出控制 |]kiH^Ap
C (98)capital expenditure proposal资本支出申请 /
qQx~doK
C (99)capital funding planning 资本基金筹集计划 I]ej ]46K
C (100)capital gain 资本收益 h#zm+( [B*
C (101)capital investment appraisal资本投资评估 ZRhk2DA#FF
C (102)capital maintenance 资本保全 4W>DW`{
C (103)capital resource planning 资本资源计划 DS8HSSD
C (104)capital surplus 资本盈余 (CQ! &Z8
C (105)capital turnover 资本周转率 <(E)M@2
C (106)card 记录卡 q;SD+%tI
C (107)cash 现金 Q}&'1J
C (108)cash account 现金账户 n^'d8Y(
C (109)cash book 现金账薄 3r%v@8)!b
C (110)cash cow 金牛产品 S(=@2A+;
C (111)cash flow 现金流量 %[n5mF*`
C (112)cash discounted 现金贴现 88u[s@
C (113)cash flow budget 现金流量预算 u&y> '
C (114)cash flow statement 现金流量表 x.gz sd
C (115)cash ledger 现金分类账 1=]#=)+
C (116)cash limit 现金限额 pll5m7[
C (117)CCA 现时成本会计 lR?1,yLp
C (118)center 中心 &Zz&VwWR
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 <_/etw86Z
C (121)cheque 支票 `y'%dY}$n
C (122)cheque register 支票登记薄 i(A`'V8GY
C (123)coin analysis 零钱分类 z7fX!'3V
C (124)classification 分类 F]OWqUV
C (125)clock card 工时卡 k1[`2k:Hk
C (126)code 代码 "4XjABJ4'
C (127)commitment accounting 承诺确认会计 s\.r3U&6
C (128)common cost 共同成本 qA}l[:F+#
C (129)company limited byguarantee 有限担保责任公司 dhLd2WSyH
C (130)company limited shares 股份有限公司 a aVq>$G3
C (131)competitive position 竞争能力状况 $zz4A~
C (132)concept 概念 319 4]
C (133)conglomerate 跨行业企业 .9DhD=8aIO
C (134)consistency concept 一致性概念 89[/UxM)
C (135)consolidated accounts 合并报表 oKRI2ni$j9
C (136)consolidation accounting 合并会计 uvDOTRf
C (137)consortium 财团 7\dt<VV
C (138)contingency plan 应急计划 N#J8 4i;ry
C (139)contingent liabilities 或有负债 *`s*l+0b
C (140)continuous operation 连续生产 1%@i4
C (141)contra 抵消 ^g'uR@uU
C (142)contract cost 合同成本 }2=~7&)
C (143)contract costing 合同成本计算 tm;\m!^X{
C (144)contribution 贡献毛益 k H06Cb
C (145)contribution centre 贡献中心 Kj"n
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C (146)contribution chart 贡献图 %i&
am=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 $hM9{
C (148)contribution to salesration 贡献毛益对销售比率 \hJLa
C (149)control 控制 @$b7
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C (150)control account 控制帐户 rl"yE=
C (151)control limits 控制限度 $jC+oYXj
C (152)controllability concept 可控制概念 dn5t7D^x
C (153)controllable cost 可控制成本 E]Cm#B
C (154)conversion cost 加工成本 sI)jqHZG
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &Ai+t2
C (156)corporate appraisal 公司评估 @
/e{-Q
C (157)corporate planning 公司计划 .j!:Hp(z}
C (158)corporate social reporting 公司社会报告 _=w=!U&W
C (159)corporation 股份公司 'mU\X!-
4<
C (160)cost 成本 RZvRV?<bR
C (161)cost account 成本帐户 ylmVmHmc
C (162)cost accounting 成本会计 S{cK~sZj
C (163)cost accounting manual 成本手册 +SFo2Wdr43
C (164)cost accounts calendar 成本报表的日历时间 2J(,Xf
C (165)cost adjustment 成本调整 WAr6Dv,8
C (166)cost allocation 成本分配 ?.I1"C,#VJ
C (167)cost apportionment 成本分摊 s4 Uk5<
C (168)cost attribution 成本归属 5IG#-Q(6sp
C (169)cost audit 成本审计 c*8k _o,
C (170)cost behaviour 成本性态 )q7!CG'oY
C (171)cost benefit analysis 成本效益分析 _hB7;N3
C (172)cost center 成本中心 B3u:D"t
C (173)cost driver 成本动因