h|K\z{ A
*U:VM'a
注会《审计》英语常用词汇 L^6"'#
UVz=QEuYb
zMbfV%b
1.audit 审计 I+*o
sk
2.attestation 鉴证 >ze>Xr'm5=
3.credibility 可信赖程度 cLn; ,u4
4.audit of financial statements 财务报表审计 ;&RUE
5.agreed-upon procedures 执行商定程序 [|y`y%
6.high levels of assurance 高水平保证 ,<7"K&
7.compilation 编制 |!{z?
i
8.reliability 可靠性 TViBCed40
9.relevance 相关性 ThjUiuWe
10.professional skepticism 职业谨慎 \)FeuLGL9
11.objectivity 客观性 4 U3C~J
12. professional competence 专业胜任能力 MKV=m8G=
13.Senior/CPA-in-charge 项目经理 q
sv+.aW
14.audit engagement letter 业务约定书 65'`uuPx
15.recurring audit 连续审计 #E*@/ p/
16.the client 委托人 i:C.8hmAE
17.change CPA 更换注册会计师 | -JI`!7
18.the existing CPA 现任注册会计师 c'
"#q)
19.the successor CPA 后任注册会计师 0PYvey }[
20.the preceding CPA前任注册会计师 Q1aHIc
21.issue the audit report 出具审计报告 \El|U#$u'
22.expert 专家 d&/^34gn
23.the board of directors 董事会 C/SapX
24.knowledge of the entity‘ s business 了解被审计单位情况 &B?@@6
25.assess material misstatement risks评估重大错报风险 <l*agH-.3
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 jn.R.}TT
27.a general knowledge of —— 初步了解―――的情况 P]|J?$1K
28.a more knowledge of—— 进一步了解的情况 oxUE79
29.the prior year‘s working papers 以前年度工作底稿 >`<Ued
30.minutes of meeting 会议纪要 }9{dR4hD
31.business risks 经营风险 <]Ij(+J;
32.appropriateness 适当性 jVLY!7Z4
33.accounting estimate 会计估计 );0<Odw%.
34.management representations 管理层声明 /p[|DJoM
35.going concern assumption 持续经营假设 ^`l"'6
36.audit plan 审计计划 1_N~1Ik
37.significant audit areas 重点审计领域
m"96:v
38.error 错误 }rO?5
39.fraud舞弊 j
9{O0[v
40.modified or additional procedures 修改或追加审计程序 w%>aR_G
41.misappropriation of assets 侵占资产 kqj;l\N
42.transactions without substance 虚假交易 lc\>DH\n6
43.unusual pressures 异常压力 Dm7Y#)%8
44.the suspected noncompliance 涉嫌存在违法行为 Ah6wU|_-g
45.materialiy 重要性 O<}ep)mr
46.exceed the materiality level 超过重要性水平 F% F
c+?
47.approach the materiality level 接近重要性水平 Nr>c'TH
48.an acceptably low level 可接受水平 *LY~l
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 LEYWH%y
50.misstatements or omissions 错报或漏报 &p/S>qKu#
51.aggregate 总计 yd7lcb
[
52.subsequent events 期后事项 \4[c}l
53.adjust the financial statements 调整财务报表 ^L>MZA
?
54.perform additional audit procedures 实施追加的审计程序 FZ[@])B
55.audit risk 审计风险 Xz;et>UD*B
56.detection risk 检查风险 -9=M9}eDF
57.inappropriate audit opinion 不适当的审计意见 $sU5=,
58.material misstatement 重大的错报 CQ@#::'F1
59.tolerable misstatement 可容忍错报 y#hga5
60.the acceptable level of detection risk 可接受的检查风险 1x~%Ydy
61.assessed level of material misstatement risk 重大错报风险的评估水平 5*s1qA0^
62.simall business 小规模企业 Ha46U6_'h
63.accounting system 会计系统 ti$oZ4PpF
64.test of control 控制测试 -@EBbM&
65.walk-through test 穿行测试 o|R*POM
66.communication 沟通
`_NnQ%
67.flow chart 流程图 *(?U
68.reperformance of internal control 重新执行 r
Iya\z1W
69.audit evidence 审计证据 >i^y;5
70.substantive procedures 实质性程序 dzjB UD
71.assertions 认定 />dB%*
72.esistence 存在 oV0LJ%
73.occurrence 发生 k #1`
74.completeness 完整性 F/Rng'l
75.rights and obligations 权利和义务 -/(DPx
76.valuation and allocation 计价和分摊 v#Cz&j
77.cutoff 截止 {-xi0D/Y;
78.accuracy 准确性 Hs:4I
79.classification 分类 C m,*bgX
80.inspection 检查 "D
ts*
81.supervision of counting 监盘 .ujs`9d_-
82.observation 观察 !Z<mrr;T@
83.confirmation 函证 \Dvl%:8
84.computation 计算 oso1uAOfp
85.analytical procedures 分析程序 c,v^A+sZu
86.vouch 核对 ^4xlZouCb
87.trace 追查 HGP%a1RF#
88.audit sampling 审计抽样 Zu2m%=J`
89.error 误差 1kB'sc3N!
90.expected error 预期误差 "_ PH "W
91.population 总体 <Um1h:^
92.sampling risk 抽样风险 jRv;D#Hp
93.non- sampling risk 非抽样风险 P?Gd}mdX?m
94.sampling unit 抽样单位 ql#{=oGDnA
95.statistical sampling 统计抽样 )0Y #-=.<
96.tolerable error 可容忍误差 B$} wF<`k7
97.the risk of under reliance 信赖不足风险 N>&{Wl'y \
98.the risk of over reliance 信赖过度风险 nZ2mEt
99.the risk of incorrect rejection 误拒风险 "4Vi=* 2V
100. the risk of incorrect acceptance 误受风险 I3}HNGvU
101.working trial balance 试算平衡表 h/0<:eZ*
102.index and cross-referencing 索引和交叉索引 .c=$ bQ>^
103.cash receipt 现金收入 >5Q^9 9V
104.cash disbursement 现金支出 bm|Jb"T0b
105.bank statement 银行对账单 Xm"w,J&
106.bank reconciliation 银行存款余额调节表 E"9/YWv
107.balance sheet date 资产负债表日 TnvHO_P,
108.net realizable value 可变现净值 (c|$+B^*
109.storeroom 仓库 ({d,oU$>y
110.sale invoice 销售发票 6i9Q,4~
111.price list 价目表 p?Z
+z
112.positive confirmation request 积极式询证函 ++J Bbuzj!
113.negative confirmation request 消极式询证函 !L0E03')k
114.purchase requisition 请购单 C&gOA8nf
115.receiving report 验收报告 4*N@=v
116.gross margin 毛利 (]zl$*k
117.manufacturing overhead 制造费用 EO o'a
118.material requisition 领料单 .-C+0L1j
119.inventory-taking 存货盘点 2-"Lxe65f
120.bond certificate 债券 ~_dBND?
121.stock certificate 股票 8
7|8eU2:k
122.audit report 审计报告 :)A.E}G
123.entity 被审计单位 :|3"H&FWK
124.addressee of the audit report 审计报告的收件人 %T&&x2p^=?
125.unqualified opinion 无保留意见 ;3.T* ?|o
126.qualified opinion 保留意见 75hFyh;u
127.disclaimer of opinion 无法表示意见 ^td!g1"<
128.adverse opinion 否定意见 {L-{
Y<fke
}6uV]V{
A (1)ABC 作业基础成本计算 ,%)WT>
A (2)absorbed overhead 已吸收制造费用 *'s2
K
A (3)absorption costing 吸收成本计算 M@!]U:5~V
A (4)account 账户,报表 D*d
3w
A (5)accounting postulate 会计假设 i
h`y0(<
A (6)accounting series release 会计公告文件 UijuJ(Tle
A (7)accounting valuation 会计计价 y0&V$uv/
A (8)account sale 承销清单 ySr091Q
A (9)accountability concept 经营责任概念 t(z(-G|&
A (10)accountancy 会计职业 5H'b4Cyi`
A (11)accountant 会计师 $ sA~p_]
A (12)accounting 会计 J#Ne:Aj_
A (13)agency cost 代理成本 IxEQh)J X
A (14)accounting bases 会计基础 :uT
fhr
A (15)accounting manual 会计手册 DMK"Q#Vw
A (16)accounting period 会计期间
FM;;x(sg
A (17)accounting policies 会计方针 \0*yxSg,^
A (18)accounting rate of return 会计报酬率 )'K!)?&d
A (19)accounting reference date 会计参照日 [kp7LA"`
A (20)accounting reference period 会计参照期间 T|BY00Sz`
A (21)accrual concept 应计概念 T,xVQ4J?
A (22)accrual expenses 应计费用 r0Y?X\l*
A (23)acid test ration 速动比率(酸性测试比率) 9|G=KN)P:
A (24)acquisition 购置 fUL{c,7xda
A (25)acquisition accounting 收购会计 ?Qo_
KQ%sn
A (26)activity based accounting 作业基础成本计算 iaa (ce
A (27)adjusting events 调整事项 {*ko=77$*
A (28)administrative expenses 行政管理费 P5
<85t
A (29)advice note 发货通知 -+
IX[
A (30)amortization 摊销 uc"[ qT(X
A (31)analytical review 分析性检查 _,K>u6N&
A (32)annual equivalent cost 年度等量成本法 gk_X u
A (33)annual report and accounts 年度报告和报表 0o"<^]
_|
A (34)appraisal cost 检验成本 ^Lg{2hjj
A (35)appropriation account 盈余分配账户 !Lg}q!*%>V
A (36)articles of association 公司章程细则 g*w-"%"O
A (37)assets 资产 [r/Seg"
A (38)assets cover 资产保障 JI[rIL\Ey
A (39)asset value per share 每股资产价值 .U(SkZ`6
A (40)associated company 联营公司 =DF@kR[CH"
A (41)attainable standard 可达标准 *2m&?,nJ
]uj.uWD
A (42)attributable profit 可归属利润 xt<,
(4u
A (43)audit 审计 ,rl
<ye*&
A (44)audit report 审计报告 "` ?Wu
A (45)auditing standards 审计准则 On96N|
A (46)authorized share capital 额定股本 vS*0CR\
A (47)available hours 可用小时 um0}`Xq ^
A (48)avoidable costs 可避免成本 EH!EyNNb
B (49)back-to-back loan 易币贷款 C)3$";$5)
B (50)backflush accounting 倒退成本计算 2h? r![
B (51)bad debts 坏帐 g9lg
B (52)bad debts ratio 坏帐比率 B,VSFpPx
B (53)bank charges 银行手续费 $
O]E$S${
B (54)bank overdraft 银行透支 #35S7G^ @`
B (55)bank reconciliation 银行存款调节表 $RFu
m'`5
B (56)bank statement 银行对账单 dXK~
Z
:
B (57)bankruptcy 破产 PEQvEruZ}
B (58)basis of apportionment 分摊基础 nO.+&
kA
B (59)batch 批量 o}^vREO
B (60)batch costing 分批成本计算 W!Ct[t
B (61)beta factor B(市场)风险因素 9jzLXym
B (62)bill 账单 '`goy%Wd
B (63)bill of exchange 汇票 b8b PK<
B (64)bill of landing 提单 :
PjUl
B (65)bill of materials 用料预计单 tL4]6u
B (66)bill payable 应付票据 I
#6'
NZ
B (67)bill receivable 应收票据 2DBFXhP
B (68)bin card 存货记录卡 A@Yi{&D_Q]
B (69)bonus 红利 M
IyLQ
B (70)book-keeping 薄记 /qQ2@k
B (71)Boston classification 波士顿分类 I\4`90uBN
B (72)breakeven chart 保本图 HOQ
_T4
B (73)breakeven point 保本点 3v3Va~fm`
B (74)breaking-down time 复位时间 `zsk*W1GA
B (75)budget 预算 (XIq?c1T
B (76)budget center 预算中心 Sdu@!<?B
B (77)budget cost allowance 预算成本折让 Ew,wNR`
B (78)budget manual 预算手册 >dC(~j{
B (79)budget period 预算期间 xY}j8~k
B (80)budgetary control 预算控制 KZ
>"L
B (81)budgeted capacity 预算生产能力 jeuNTDjeL
B (82)burden 制造费用 i$ZpoM
B (83)business center 经营中心 U+A(.+d.
B (84)business entity 营业个体 9kg>)ty@
B (85)business unit 经营单位 ,c %gwzU
B (86)buy-out management 管理性购买产权 0v)mgrl=,
B (87)by-product 副产品
@U.}Ei
C (88)called-up share capital 催缴股本 ghO//?m
C (89)capacity 生产能力 X'Il:SK
C (90)capacity ratios 生产能力比率 N
*oJ$:#
C (91)capital 资本 ,'{B+CHoS
C (92)capital assets pricing model资本资产计价模式 jxOVH+?l%
C (93)capital commitment 承诺资本 ?}Ptb&Vk(
C (94)capital employed 已运用的资本 G.E~&{5xQ
C (95)capital expenditure 资本支出 )xy{[ K|M(
C (96)capital expenditureauthorization 资本支出核准 y?4=u,{C
C (97)capital expenditure control 资本支出控制 j<-o{6r
C (98)capital expenditure proposal资本支出申请 Jz8#88cY
C (99)capital funding planning 资本基金筹集计划 ZC-evy
C (100)capital gain 资本收益 PaI63 !
C (101)capital investment appraisal资本投资评估 TV>R(D3T/
C (102)capital maintenance 资本保全 a|{<#<6n(
C (103)capital resource planning 资本资源计划 (2(;u1
C (104)capital surplus 资本盈余 ~map5@Kd
C (105)capital turnover 资本周转率 R/FV'qy]
C (106)card 记录卡 5<8>G?
Y
C (107)cash 现金 <@ex})su
C (108)cash account 现金账户 b020U>)v
C (109)cash book 现金账薄 !Kqj
&y5
C (110)cash cow 金牛产品 ?-v?SN#
C (111)cash flow 现金流量 en6AAr:U}
C (112)cash discounted 现金贴现 T
]nR
XW$
C (113)cash flow budget 现金流量预算 ,r,;2,;6nd
C (114)cash flow statement 现金流量表 L#MxB|fcr
C (115)cash ledger 现金分类账 g#nsA(_L
C (116)cash limit 现金限额 ^
/eSby
C (117)CCA 现时成本会计 Ps 5wQaS
C (118)center 中心 NW
Qu-]P
C (119)changeover time 变更时间 p.Yg-CA
C (120)chartered entity 特许经济个体 `l40awGCz
C (121)cheque 支票 /FZ )ej\
C (122)cheque register 支票登记薄 BqA wo
C (123)coin analysis 零钱分类 r<H^%##,w
C (124)classification 分类 %ycT}Lu
C (125)clock card 工时卡 j`M<M[C*4N
C (126)code 代码 #yOY&W:N
C (127)commitment accounting 承诺确认会计 *"L:"i`*$
C (128)common cost 共同成本 \>k#]4@rp
C (129)company limited byguarantee 有限担保责任公司 5fv6R
QD
C (130)company limited shares 股份有限公司 =umS^fJ5`
C (131)competitive position 竞争能力状况 T1
.@Tbbt
C (132)concept 概念 #`wfl9tj
C (133)conglomerate 跨行业企业 5]ob;tAm
C (134)consistency concept 一致性概念 D\~$6#B>>
C (135)consolidated accounts 合并报表 PEhLzZX+
C (136)consolidation accounting 合并会计 j-\u_#kx%
C (137)consortium 财团 :WTv
P$R
C (138)contingency plan 应急计划 wWswuhq<
C (139)contingent liabilities 或有负债 DuZ]g#
C (140)continuous operation 连续生产 E*"E{E7
C (141)contra 抵消 3ZZI1_j
C (142)contract cost 合同成本 =v"{EmT[$
C (143)contract costing 合同成本计算 OtqLigt&l
C (144)contribution 贡献毛益 \zDV|n~{w
C (145)contribution centre 贡献中心 m5g: Q
C (146)contribution chart 贡献图 )Em,3I/.l
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2xm?,p`
C (148)contribution to salesration 贡献毛益对销售比率 I#e*,#'S
C (149)control 控制 LM`#S/h
C (150)control account 控制帐户 \"j1fAD!
C (151)control limits 控制限度 t$%}*@x7
C (152)controllability concept 可控制概念 Ki\jiflc7
C (153)controllable cost 可控制成本 88U
C (154)conversion cost 加工成本 v65r@)\`
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 CBHWMetJ*
C (156)corporate appraisal 公司评估 >u[ln@ l
C (157)corporate planning 公司计划 JYUKs~Qt
C (158)corporate social reporting 公司社会报告 2Vr'AEIQ
C (159)corporation 股份公司 D4T+Gk"n
C (160)cost 成本 AG=1TZI"
C (161)cost account 成本帐户 ^el:)$
C (162)cost accounting 成本会计 l,8|E
C (163)cost accounting manual 成本手册 wpmtv325
C (164)cost accounts calendar 成本报表的日历时间 yU`IyaazZ
C (165)cost adjustment 成本调整 c3mlO[(
C (166)cost allocation 成本分配 ,PAKPX9v_F
C (167)cost apportionment 成本分摊 >0$5H]1u
C (168)cost attribution 成本归属 C*<LVW{P
C (169)cost audit 成本审计 4K%
YS
C (170)cost behaviour 成本性态 8b
$7#
C (171)cost benefit analysis 成本效益分析 XRin~wz|S
C (172)cost center 成本中心 HX[#tT|m~
C (173)cost driver 成本动因