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注会《审计》英语常用词汇 K'E)?NW69
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1.audit 审计 A'u]z\&%c
2.attestation 鉴证 XfIsf9
3.credibility 可信赖程度 F$|d#ny
4.audit of financial statements 财务报表审计 )"tM[~e`
5.agreed-upon procedures 执行商定程序 8/P!i2o
6.high levels of assurance 高水平保证 8U]mr+
7.compilation 编制 *[jq&
8.reliability 可靠性 wJgH15oB
9.relevance 相关性 VggSDb
10.professional skepticism 职业谨慎 |{%$x^KyJ
11.objectivity 客观性 :To{&T
12. professional competence 专业胜任能力 .k
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13.Senior/CPA-in-charge 项目经理 a7b1c!
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 |hDN$By
16.the client 委托人 YiL^KK
17.change CPA 更换注册会计师 L&|^y8
18.the existing CPA 现任注册会计师 ZRr.kN+F
19.the successor CPA 后任注册会计师 WkpHe
20.the preceding CPA前任注册会计师 r M}o)
21.issue the audit report 出具审计报告 u?z,Vs"
22.expert 专家 &u<%%b|
23.the board of directors 董事会 ^H&`e"|R9
24.knowledge of the entity‘ s business 了解被审计单位情况 2>CR]
25.assess material misstatement risks评估重大错报风险 SFEDR?s
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zqXDD; w3
27.a general knowledge of —— 初步了解―――的情况 3:OqD~,zy
28.a more knowledge of—— 进一步了解的情况 >B$ IrM7J
29.the prior year‘s working papers 以前年度工作底稿 r0\C2g_X
30.minutes of meeting 会议纪要 04Uyr;y
31.business risks 经营风险 t="nmjQs
32.appropriateness 适当性 1p-<F3;
33.accounting estimate 会计估计 rof9Rxxe-
34.management representations 管理层声明 kcNPdc
35.going concern assumption 持续经营假设 #z*,-EV|
36.audit plan 审计计划 k
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37.significant audit areas 重点审计领域 ?l|&JgJ$
38.error 错误 @!!5el {
39.fraud舞弊 NUtKT~V
40.modified or additional procedures 修改或追加审计程序 ),%@X
41.misappropriation of assets 侵占资产 urL@SeV+$
42.transactions without substance 虚假交易 :;]O;RXt
43.unusual pressures 异常压力 KfC{/J\
44.the suspected noncompliance 涉嫌存在违法行为 R=iwp%c(
45.materialiy 重要性 %r(qQM.Pl
46.exceed the materiality level 超过重要性水平 \z@:OR,
47.approach the materiality level 接近重要性水平 z_(4
48.an acceptably low level 可接受水平 p7.~k1h
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
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50.misstatements or omissions 错报或漏报 gla'urb[i|
51.aggregate 总计 &!+1GI9z
52.subsequent events 期后事项 DoN]v
53.adjust the financial statements 调整财务报表 3r?T|>|
54.perform additional audit procedures 实施追加的审计程序 GJF
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55.audit risk 审计风险 (
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56.detection risk 检查风险 ],zp~yVU&
57.inappropriate audit opinion 不适当的审计意见 QZL,zI]LL
58.material misstatement 重大的错报 g`6I, 6G
59.tolerable misstatement 可容忍错报 ]4FAbY2'h
60.the acceptable level of detection risk 可接受的检查风险 m_;XhO
61.assessed level of material misstatement risk 重大错报风险的评估水平 ZlQ&m
62.simall business 小规模企业 >@Na6BH5v
63.accounting system 会计系统 aCfWbJ@qiG
64.test of control 控制测试 A(+V{1L'
65.walk-through test 穿行测试 g/i.b&
66.communication 沟通 F*4G@)
67.flow chart 流程图 530Kk<%^}8
68.reperformance of internal control 重新执行 S}
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69.audit evidence 审计证据 !G'wC0
70.substantive procedures 实质性程序 83)m#
71.assertions 认定 3)(uC+?[
72.esistence 存在 '^'PdB
73.occurrence 发生 tCj\U+;
74.completeness 完整性 {{ 1qkG9$
75.rights and obligations 权利和义务 k/Q8:qA
76.valuation and allocation 计价和分摊 DKNcp8<J
77.cutoff 截止 h;OHpvk
78.accuracy 准确性 5VGZ5,+<<
79.classification 分类 9SU/86|N
80.inspection 检查 PaDm"+H@
81.supervision of counting 监盘 MJn=
82.observation 观察 2Fbg"de3-
83.confirmation 函证 "2"2qZ*h}
84.computation 计算 w)>/fG|;
85.analytical procedures 分析程序 v#5hK<9
86.vouch 核对 anH
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87.trace 追查 3_J({
88.audit sampling 审计抽样 q9Lq+4\
89.error 误差 @A-
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90.expected error 预期误差 zpcO7AY~
91.population 总体 6ziBGU#.-
92.sampling risk 抽样风险 <CS,v)4,nH
93.non- sampling risk 非抽样风险 UQ
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94.sampling unit 抽样单位 T4;gF6(0]
95.statistical sampling 统计抽样 zRm@ |IT
96.tolerable error 可容忍误差 LP?*RrM
97.the risk of under reliance 信赖不足风险 b,#?LdQ%
98.the risk of over reliance 信赖过度风险 "~08<+
99.the risk of incorrect rejection 误拒风险 Et&PzDvU
100. the risk of incorrect acceptance 误受风险 %(r.`I$
101.working trial balance 试算平衡表 }l5Q0'
102.index and cross-referencing 索引和交叉索引 AaM~B`B
103.cash receipt 现金收入 OXV9D:bIa
104.cash disbursement 现金支出 yM? jiy
105.bank statement 银行对账单 `I(5Aj"
106.bank reconciliation 银行存款余额调节表 NLev(B:OQH
107.balance sheet date 资产负债表日 L,sXJ23.
108.net realizable value 可变现净值
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109.storeroom 仓库 $N4i)>&T2
110.sale invoice 销售发票 0)9n${P7d
111.price list 价目表 KP
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112.positive confirmation request 积极式询证函 ii ^Nxnc=
113.negative confirmation request 消极式询证函 6D4 j];~X
114.purchase requisition 请购单 e#ne 5
115.receiving report 验收报告 ~[0^{$rrWs
116.gross margin 毛利 yDi'@Z9R?
117.manufacturing overhead 制造费用 <,&t}7M/:
118.material requisition 领料单 8@KGc
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119.inventory-taking 存货盘点 wqJ1^>TB
120.bond certificate 债券 S\@U3|Q5
121.stock certificate 股票 yY80E[v
122.audit report 审计报告 V"A*B
123.entity 被审计单位 F^cu
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124.addressee of the audit report 审计报告的收件人 v2vtkYQN
125.unqualified opinion 无保留意见 Htce<H-P
126.qualified opinion 保留意见 Rab7Y,AA
127.disclaimer of opinion 无法表示意见 YF)c.Q0
128.adverse opinion 否定意见 3Io7!:+
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A (1)ABC 作业基础成本计算 88
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A (2)absorbed overhead 已吸收制造费用 Ka8Bed3
A (3)absorption costing 吸收成本计算 4z^VwKH\ j
A (4)account 账户,报表 5&}p'6*K
A (5)accounting postulate 会计假设 }`_x%]EJ
A (6)accounting series release 会计公告文件 if+97^Oy
A (7)accounting valuation 会计计价 Ots] y
A (8)account sale 承销清单 C=DC g
A (9)accountability concept 经营责任概念 S8;5|ya
A (10)accountancy 会计职业 r
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A (11)accountant 会计师 3/CKy##r%]
A (12)accounting 会计 o_.`&Q6n
A (13)agency cost 代理成本 SB^xq
A (14)accounting bases 会计基础 K^c%$n:}+
A (15)accounting manual 会计手册 E<tJ8&IGk
A (16)accounting period 会计期间
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A (17)accounting policies 会计方针 ^dKtUH/78G
A (18)accounting rate of return 会计报酬率 _[y<u})
A (19)accounting reference date 会计参照日 !eD
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A (20)accounting reference period 会计参照期间 ,BlNj^
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A (21)accrual concept 应计概念 1j!{?t?
A (22)accrual expenses 应计费用 8/W2;>?wKc
A (23)acid test ration 速动比率(酸性测试比率) $6/CTQ
A (24)acquisition 购置 !4T7@V`G
A (25)acquisition accounting 收购会计 KOhIk*AC'
A (26)activity based accounting 作业基础成本计算 le~p2l#e
A (27)adjusting events 调整事项 /Hyi
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A (28)administrative expenses 行政管理费 )/BbASO$)Z
A (29)advice note 发货通知 #9q
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A (30)amortization 摊销 ~
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A (31)analytical review 分析性检查 *NoixV1>
A (32)annual equivalent cost 年度等量成本法 @}_Wl<kn
A (33)annual report and accounts 年度报告和报表 c{})Z=
A (34)appraisal cost 检验成本 Z4D[nPm$
A (35)appropriation account 盈余分配账户 A0H6}53, $
A (36)articles of association 公司章程细则 `4a9<bG
A (37)assets 资产 ^NFL3v8
A (38)assets cover 资产保障 jL:GP}I=
A (39)asset value per share 每股资产价值 M[7$F&&n
A (40)associated company 联营公司 *+j r? |
A (41)attainable standard 可达标准 uS5AD
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A (42)attributable profit 可归属利润 lZ?YyRsa6&
A (43)audit 审计 Tvd: P^C
A (44)audit report 审计报告 qR9!DQc'
A (45)auditing standards 审计准则 vg*~t3{ L
A (46)authorized share capital 额定股本 Uh3N#O
A (47)available hours 可用小时 oVIc^yk5a
A (48)avoidable costs 可避免成本 f<3lxu
B (49)back-to-back loan 易币贷款 B1b9
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B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 !u|s8tN.U
B (52)bad debts ratio 坏帐比率 h<bCm`qj
B (53)bank charges 银行手续费 8Bx58$xRq
B (54)bank overdraft 银行透支 F?b"Rv
B (55)bank reconciliation 银行存款调节表 xtzkgb,0[
B (56)bank statement 银行对账单 o8N,mGj}
B (57)bankruptcy 破产 PyM59v
B (58)basis of apportionment 分摊基础 ev1:0P
B (59)batch 批量 tiF-lq
B (60)batch costing 分批成本计算 ?7A>|p?"
B (61)beta factor B(市场)风险因素 W 'R^GIHs
B (62)bill 账单 _a zJ>
B (63)bill of exchange 汇票 deC
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B (64)bill of landing 提单 %\Mc6
B (65)bill of materials 用料预计单 c uHF^l
B (66)bill payable 应付票据 cue aOtD
B (67)bill receivable 应收票据 nRs:^Q~o
B (68)bin card 存货记录卡 >FqU=Q
B (69)bonus 红利 Y-~MkB
B (70)book-keeping 薄记 ;3+_aoY
B (71)Boston classification 波士顿分类 I6
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B (72)breakeven chart 保本图 #{@qC2!2/
B (73)breakeven point 保本点 |2Uw8M7.E
B (74)breaking-down time 复位时间 sCE%./h]
B (75)budget 预算 C~T*Wlk
B (76)budget center 预算中心 >~ L0M
B (77)budget cost allowance 预算成本折让 g1~wg$`S8S
B (78)budget manual 预算手册 H/ar:j
B (79)budget period 预算期间 +g_m|LF
B (80)budgetary control 预算控制 Op:$7hv
B (81)budgeted capacity 预算生产能力 PCnu?e3F
B (82)burden 制造费用 5),&{k!
B (83)business center 经营中心 '~zi~Q7M
B (84)business entity 营业个体 HF*j=qt!
B (85)business unit 经营单位 h;):TFiC
B (86)buy-out management 管理性购买产权 >.-4CJ])d
B (87)by-product 副产品 5 hW#BB
C (88)called-up share capital 催缴股本 F12$BKDH
C (89)capacity 生产能力 mQ2=t%
C (90)capacity ratios 生产能力比率 12tk$FcY8*
C (91)capital 资本 ?*'0;K13
C (92)capital assets pricing model资本资产计价模式 se*k56,
C (93)capital commitment 承诺资本 uobQ
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C (94)capital employed 已运用的资本 a
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C (95)capital expenditure 资本支出 0rxGb} b*
C (96)capital expenditureauthorization 资本支出核准 {+V ]@sz
C (97)capital expenditure control 资本支出控制 AOef1^S=
C (98)capital expenditure proposal资本支出申请 :KS"&h{ SY
C (99)capital funding planning 资本基金筹集计划 c[Z#q*Q
C (100)capital gain 资本收益 Vze vOS
C (101)capital investment appraisal资本投资评估 -K/c~'%'*
C (102)capital maintenance 资本保全 yJMo/!DZ
C (103)capital resource planning 资本资源计划 @TJ
C (104)capital surplus 资本盈余 w!-MMT4y
C (105)capital turnover 资本周转率 p$cb&NNh*H
C (106)card 记录卡 Gh352
C (107)cash 现金 |?TX^)
C (108)cash account 现金账户 $GYy[8{:V
C (109)cash book 现金账薄 G+<id1
C (110)cash cow 金牛产品 +'_ peT.8
C (111)cash flow 现金流量 l[C_vUg
C (112)cash discounted 现金贴现 @U9`V&])F[
C (113)cash flow budget 现金流量预算 wQa,ol_p
C (114)cash flow statement 现金流量表 #Y'ewu;qJ
C (115)cash ledger 现金分类账 Vq'n$k}
C (116)cash limit 现金限额 /4|_A {m{m
C (117)CCA 现时成本会计 ZO>)GR2S
C (118)center 中心 s"p\-Z
C (119)changeover time 变更时间 TeFi[1
C (120)chartered entity 特许经济个体 KY?ujeF
C (121)cheque 支票 vOv"^
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C (122)cheque register 支票登记薄 0[ (kFe
C (123)coin analysis 零钱分类 HVK0NI
C (124)classification 分类 }zqo<o
C (125)clock card 工时卡 "Y@q?ey[1
C (126)code 代码 %,e,KcP'
C (127)commitment accounting 承诺确认会计 `q
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C (128)common cost 共同成本 PcjeuJZ
C (129)company limited byguarantee 有限担保责任公司 Q\N >W+d
C (130)company limited shares 股份有限公司 g |H
C (131)competitive position 竞争能力状况 + WT?p]
C (132)concept 概念 =`UFg>
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C (133)conglomerate 跨行业企业 *X^C+F
C (134)consistency concept 一致性概念 +O^} t
C (135)consolidated accounts 合并报表 rV} 5&N*c
C (136)consolidation accounting 合并会计
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C (137)consortium 财团 >pe!T
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C (138)contingency plan 应急计划 EAy@kzY?
C (139)contingent liabilities 或有负债 \:+ NVIN
C (140)continuous operation 连续生产 R7O<>kt
C (141)contra 抵消 5K-,k^T}
C (142)contract cost 合同成本 xxwbX6^d
C (143)contract costing 合同成本计算 Pq@-`sw
C (144)contribution 贡献毛益 ?bg
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C (145)contribution centre 贡献中心
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C (146)contribution chart 贡献图 W8r"dK
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 1(RRjT9
C (148)contribution to salesration 贡献毛益对销售比率 vP=H 2P
C (149)control 控制 X
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C (150)control account 控制帐户 lJ,\^\q
C (151)control limits 控制限度 VLJ]OW8cO
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 IZ87Px>zL
C (154)conversion cost 加工成本 #2"'tHf4
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 g_Rp}6g
C (156)corporate appraisal 公司评估 c
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C (157)corporate planning 公司计划 KZa6*,,s
C (158)corporate social reporting 公司社会报告 fjY:u,5V_
C (159)corporation 股份公司 YY(_g|;?8
C (160)cost 成本 m(D-?mhL
C (161)cost account 成本帐户 v`G}
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C (162)cost accounting 成本会计 y&bZai8WlE
C (163)cost accounting manual 成本手册 MZxU)QW1
C (164)cost accounts calendar 成本报表的日历时间 J^S!GG'gb
C (165)cost adjustment 成本调整 kD7'BP/#
C (166)cost allocation 成本分配 <0? r#
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C (167)cost apportionment 成本分摊 ii>^]iT
C (168)cost attribution 成本归属 yE(<F2
C (169)cost audit 成本审计 ]&9=f#k%
C (170)cost behaviour 成本性态 }E[vW
C (171)cost benefit analysis 成本效益分析 _+H $Pa}?
C (172)cost center 成本中心 h7@%}<%
C (173)cost driver 成本动因