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注会《审计》英语常用词汇 g2]Qv@nxw
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1.audit 审计 ]###w;
2.attestation 鉴证 ^f@=
:eWI
3.credibility 可信赖程度 BLFdHB.$T
4.audit of financial statements 财务报表审计 ^?|"L>y
5.agreed-upon procedures 执行商定程序 bd`P0f?
6.high levels of assurance 高水平保证 YZ7.1`8
7.compilation 编制 z!\*Y
=e
8.reliability 可靠性 v^PO|Z
9.relevance 相关性 #z42C?V
10.professional skepticism 职业谨慎 a.Vuu)+Quw
11.objectivity 客观性 <Z$J<]I
12. professional competence 专业胜任能力 }a/Cro.~4
13.Senior/CPA-in-charge 项目经理 0`H#
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14.audit engagement letter 业务约定书 ZC8wA;!z^
15.recurring audit 连续审计 T{'RV0%
16.the client 委托人 ?cZlN!
17.change CPA 更换注册会计师 @nf`Gw ;
18.the existing CPA 现任注册会计师 R#KU^]"(
19.the successor CPA 后任注册会计师 #E]59_
20.the preceding CPA前任注册会计师 4K74=r),i
21.issue the audit report 出具审计报告 fy$1YI>!Q
22.expert 专家 !9x}
23.the board of directors 董事会 xD$\,{
24.knowledge of the entity‘ s business 了解被审计单位情况 5-M-X#(
25.assess material misstatement risks评估重大错报风险 (sj,[
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 V8(-
27.a general knowledge of —— 初步了解―――的情况 .^.z2
e
28.a more knowledge of—— 进一步了解的情况 Mi
hg:
29.the prior year‘s working papers 以前年度工作底稿 `X8F`5&U\f
30.minutes of meeting 会议纪要 _cwpA#x`}
31.business risks 经营风险 %
)n=x
ne
32.appropriateness 适当性 8>V5dEbx'
33.accounting estimate 会计估计 .(vwIb8\_
34.management representations 管理层声明 _B0L.eF
35.going concern assumption 持续经营假设 Ss`LLq0LO
36.audit plan 审计计划 W!<U85-#S
37.significant audit areas 重点审计领域 &{i{XcqH'
38.error 错误 0$njMnB2l
39.fraud舞弊 F[0]/
40.modified or additional procedures 修改或追加审计程序 OJxl<Q=z
41.misappropriation of assets 侵占资产 g .\[o@H
42.transactions without substance 虚假交易 H.0K?N&\?>
43.unusual pressures 异常压力 svSVG:48
44.the suspected noncompliance 涉嫌存在违法行为 t&p|Ynz?i
45.materialiy 重要性 7o4\oRGV
46.exceed the materiality level 超过重要性水平 fR|A(u#9
47.approach the materiality level 接近重要性水平 Ep}s}Stlr}
48.an acceptably low level 可接受水平 W8<%[-r
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 _G0x3
50.misstatements or omissions 错报或漏报 54/=G(F
51.aggregate 总计 IK]d3owA
52.subsequent events 期后事项 <uJ@:oWG7
53.adjust the financial statements 调整财务报表 c
9Yrw^
54.perform additional audit procedures 实施追加的审计程序 wS*E(IAl
55.audit risk 审计风险 Q.[0ct
56.detection risk 检查风险 (#'>(t(4
57.inappropriate audit opinion 不适当的审计意见 NO3/rJ6-
58.material misstatement 重大的错报 0`hdMLONR
59.tolerable misstatement 可容忍错报 0aAoV0fMDz
60.the acceptable level of detection risk 可接受的检查风险 U6VKMxSJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 ME d
WLFf
62.simall business 小规模企业 S[N5 ikg
63.accounting system 会计系统 `2snz1>!j
64.test of control 控制测试 fZ. ONq
65.walk-through test 穿行测试 XilS!,
66.communication 沟通 he4(hX^
67.flow chart 流程图 f5r0\7y0
68.reperformance of internal control 重新执行 D]}G.
v1
69.audit evidence 审计证据 rGO8!X 3d
70.substantive procedures 实质性程序 ]?*wbxU0
71.assertions 认定 7 3m1
72.esistence 存在 ,s(,S
73.occurrence 发生 4Up/p&1@
74.completeness 完整性 z @Y;r=v
75.rights and obligations 权利和义务 #F#%`Rv1
76.valuation and allocation 计价和分摊 nK,w]{<wG!
77.cutoff 截止 9gFUaDLo
78.accuracy 准确性 =}*0-\QG
79.classification 分类 l\mPHA23
80.inspection 检查 rKn~qVls
81.supervision of counting 监盘 '%D7C=;^
82.observation 观察 ]!
dTG
83.confirmation 函证 Y7aqO5
84.computation 计算 TN.rrop`#g
85.analytical procedures 分析程序 /\Ef%@
86.vouch 核对 G9lUxmS<
87.trace 追查 99S^f:t
88.audit sampling 审计抽样 Y}/-C3)
89.error 误差 OnK4] S5
90.expected error 预期误差 <N)oS-m>
91.population 总体 Ei|\3Kx
92.sampling risk 抽样风险 yZRzIb_
93.non- sampling risk 非抽样风险 hj:,S|
94.sampling unit 抽样单位 J1vR5wbu
95.statistical sampling 统计抽样 p[-O( 3Y
96.tolerable error 可容忍误差 :svqE+2
97.the risk of under reliance 信赖不足风险 zTp"AuNHN
98.the risk of over reliance 信赖过度风险 _+,TT['57s
99.the risk of incorrect rejection 误拒风险 Rv=YFo[B
100. the risk of incorrect acceptance 误受风险 ;,TFr}p`
101.working trial balance 试算平衡表 7"##]m.
102.index and cross-referencing 索引和交叉索引 nEfK53i_
103.cash receipt 现金收入 JLYi]nZ
104.cash disbursement 现金支出 AdmC&!nH
105.bank statement 银行对账单 9z0p5)]n>
106.bank reconciliation 银行存款余额调节表 a}d@
T
107.balance sheet date 资产负债表日 4JEpl'5^Q
108.net realizable value 可变现净值 TV:9bn?r)
109.storeroom 仓库 n?Q|)2 2
110.sale invoice 销售发票 omFz@
111.price list 价目表 ?5p>BER?
112.positive confirmation request 积极式询证函 >usL*b0%
113.negative confirmation request 消极式询证函 E
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114.purchase requisition 请购单 K'xV;r7Nt
115.receiving report 验收报告 4
:v=pZ
116.gross margin 毛利 >eaaaq9B-
117.manufacturing overhead 制造费用 0%B/,/PxD
118.material requisition 领料单 pdMc}=K
119.inventory-taking 存货盘点 [?gP; ,
120.bond certificate 债券 RNL9>
7xV
121.stock certificate 股票 u?"Vm
122.audit report 审计报告 YQ}o?Q$z
123.entity 被审计单位 Fcx&hj1gQ
124.addressee of the audit report 审计报告的收件人 "&] -2(
125.unqualified opinion 无保留意见 Kq!3wb;
126.qualified opinion 保留意见 /}$+uBgJm
127.disclaimer of opinion 无法表示意见 gr{ DWCK
128.adverse opinion 否定意见 uNyVf7u
xG 1nGO
A (1)ABC 作业基础成本计算 DH=hH&[e(d
A (2)absorbed overhead 已吸收制造费用 'R)Tn!6
A (3)absorption costing 吸收成本计算 6b,V;#Anj
A (4)account 账户,报表 [7-?7mp!B
A (5)accounting postulate 会计假设 3^ClAE"8
A (6)accounting series release 会计公告文件 2!\DPX
A (7)accounting valuation 会计计价 N mG#
A (8)account sale 承销清单 cl1T8vFM
A (9)accountability concept 经营责任概念 k+/6$pI
A (10)accountancy 会计职业 WxDh;*am:
A (11)accountant 会计师 0J|3kY-n>
A (12)accounting 会计 cNrg#Asen&
A (13)agency cost 代理成本 /1 dT+>
A (14)accounting bases 会计基础 xk5]^yDp
A (15)accounting manual 会计手册 bD^owa
A (16)accounting period 会计期间 =wJX0A|
A (17)accounting policies 会计方针 F@t3!bj9
A (18)accounting rate of return 会计报酬率 ,6/V"kqIP
A (19)accounting reference date 会计参照日 s.rm7r@#
A (20)accounting reference period 会计参照期间 5-V pJ
A (21)accrual concept 应计概念 l{9Y
A (22)accrual expenses 应计费用 s~>}a
A (23)acid test ration 速动比率(酸性测试比率) B~mj 8l4
A (24)acquisition 购置 FmW(CGs
A (25)acquisition accounting 收购会计 [^
)g%|W
A (26)activity based accounting 作业基础成本计算 Qrv<lE1V;
A (27)adjusting events 调整事项 kM6
Qp
A (28)administrative expenses 行政管理费 m 5.
Zu.
A (29)advice note 发货通知 v19-./H^
j
A (30)amortization 摊销 W^Yxn
y
A (31)analytical review 分析性检查 7$b1<.WX
A (32)annual equivalent cost 年度等量成本法 #E?4E1bnB
A (33)annual report and accounts 年度报告和报表 "Q0@/bYq
A (34)appraisal cost 检验成本 wY#E?,
A (35)appropriation account 盈余分配账户 `uFdwO'DD
A (36)articles of association 公司章程细则 _$'ashF
A (37)assets 资产 !1k_PY5)
A (38)assets cover 资产保障 w]H->B29C
A (39)asset value per share 每股资产价值 H|*m$|$,
A (40)associated company 联营公司 > I?IPQB
A (41)attainable standard 可达标准 sB</DS
0[`^\Mv4y
A (42)attributable profit 可归属利润 _#niyW+?~
A (43)audit 审计 0@(&eH=
A (44)audit report 审计报告 |>Vb9:q9Po
A (45)auditing standards 审计准则 Wzh`or
A (46)authorized share capital 额定股本 j.Hf/vi`z
A (47)available hours 可用小时 D-c4EV
A (48)avoidable costs 可避免成本 ]lbuy7xj63
B (49)back-to-back loan 易币贷款 8y L Y
B (50)backflush accounting 倒退成本计算 -"`=1l
B (51)bad debts 坏帐 y `UaB3q
B (52)bad debts ratio 坏帐比率 P?\6@_ Z
B (53)bank charges 银行手续费 M7T5
~/4
B (54)bank overdraft 银行透支 j^'go&p
B (55)bank reconciliation 银行存款调节表 pkzaNY/q
B (56)bank statement 银行对账单 E.TAbD&5(
B (57)bankruptcy 破产 \<' ?8ri#
B (58)basis of apportionment 分摊基础 *g%
yRU{N
B (59)batch 批量 >j/w@Fj
B (60)batch costing 分批成本计算 ![1rzQvGDb
B (61)beta factor B(市场)风险因素 *T/']t
B (62)bill 账单 Z~CjA%l
B (63)bill of exchange 汇票 ~ a:
B (64)bill of landing 提单 D^O@'zP=At
B (65)bill of materials 用料预计单 Nc`L;CP
B (66)bill payable 应付票据 /7kC<
B (67)bill receivable 应收票据 TDh5lI
B (68)bin card 存货记录卡 V&5wRz+`W
B (69)bonus 红利 wj,=$RX
B (70)book-keeping 薄记 3n _htgcv
B (71)Boston classification 波士顿分类 wp_0+$?s
B (72)breakeven chart 保本图 bw7@5=?;
B (73)breakeven point 保本点 DUS6SO
B (74)breaking-down time 复位时间 QV!up^Zso
B (75)budget 预算 T[gv0|+
B (76)budget center 预算中心 (HVGlw'`
B (77)budget cost allowance 预算成本折让 ";F'~}bDA
B (78)budget manual 预算手册 aOp\
91
B (79)budget period 预算期间 h
0$iOE
B (80)budgetary control 预算控制 $i&zex{\
B (81)budgeted capacity 预算生产能力 _b 0&!l<
B (82)burden 制造费用 U6K|fYN`
B (83)business center 经营中心 )e{aN+
B (84)business entity 营业个体 5+vaE
2v
B (85)business unit 经营单位 mt
.sucT
B (86)buy-out management 管理性购买产权 w<#!h6Y=
B (87)by-product 副产品 g#bRT*,L
C (88)called-up share capital 催缴股本 vN:Ng
C (89)capacity 生产能力 :X=hQ:>P
C (90)capacity ratios 生产能力比率 Ac@VGT:9
C (91)capital 资本 c)J%`i$
C (92)capital assets pricing model资本资产计价模式 qP
NR`%}Q
C (93)capital commitment 承诺资本 ?4 ,T}@P
C (94)capital employed 已运用的资本 zPO9!?7|
C (95)capital expenditure 资本支出 HN"Z]/5j
C (96)capital expenditureauthorization 资本支出核准
XSR
4iu
C (97)capital expenditure control 资本支出控制
D7Z /H'|
C (98)capital expenditure proposal资本支出申请 L0,'mS
C (99)capital funding planning 资本基金筹集计划 ?< +WG/(d
C (100)capital gain 资本收益 aN?zmkPpov
C (101)capital investment appraisal资本投资评估 'L'R9&o<X
C (102)capital maintenance 资本保全 <I?Zk80
C (103)capital resource planning 资本资源计划 ]Ze1s02(
C (104)capital surplus 资本盈余
)7F/O3Tq
C (105)capital turnover 资本周转率 dV_G1'
C (106)card 记录卡 `?]k{ l1R
C (107)cash 现金 ye&;(30Oq
C (108)cash account 现金账户 =cI(d ,
C (109)cash book 现金账薄 RZLq]8pM
C (110)cash cow 金牛产品 o/E >f_k[
C (111)cash flow 现金流量 M3\AY30L
C (112)cash discounted 现金贴现 o-5TC
C (113)cash flow budget 现金流量预算 [,Gg^*umS
C (114)cash flow statement 现金流量表 +(Ae4{z"1+
C (115)cash ledger 现金分类账 0mE 0 j
C (116)cash limit 现金限额 js(pC@<q5
C (117)CCA 现时成本会计 J1k>07}|
C (118)center 中心 )A6<c%d =x
C (119)changeover time 变更时间 t.<i:#rj>l
C (120)chartered entity 特许经济个体 Z.,MVcd
C (121)cheque 支票 @d'j zs
C (122)cheque register 支票登记薄 XFl6M~ c
C (123)coin analysis 零钱分类 N~Jda
o
C (124)classification 分类 B,@i
C (125)clock card 工时卡 5m@V#2^P
C (126)code 代码 #qki
C (127)commitment accounting 承诺确认会计 )lkjqFQ(
C (128)common cost 共同成本 6k%f
C (129)company limited byguarantee 有限担保责任公司 {7[Ox<Ho
C (130)company limited shares 股份有限公司 x2xRBkRg=
C (131)competitive position 竞争能力状况 C|bET
C (132)concept 概念 6nn*]|7
C (133)conglomerate 跨行业企业 3";q[&F9y
C (134)consistency concept 一致性概念 Rcuz(yS8
C (135)consolidated accounts 合并报表 rq{$,/6.
C (136)consolidation accounting 合并会计 [Xkx_B
C (137)consortium 财团 '1[Ft03
C (138)contingency plan 应急计划 .-zom~N-?
C (139)contingent liabilities 或有负债 e\rp)[>'
C (140)continuous operation 连续生产 #
!=tDc
&
C (141)contra 抵消 97Vtn4N3
C (142)contract cost 合同成本
mh%VrAq
C (143)contract costing 合同成本计算 43c
E`9~
C (144)contribution 贡献毛益 zLQx%Yg!
C (145)contribution centre 贡献中心 *. t^MP
C (146)contribution chart 贡献图 W?&%x(6M
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 P \I|,
C (148)contribution to salesration 贡献毛益对销售比率 ]Ljf?tk
C (149)control 控制 UKGPtKE<
C (150)control account 控制帐户 ?,/ }`3Vw
C (151)control limits 控制限度 :FF=a3/"6
C (152)controllability concept 可控制概念 Py<}S-:
C (153)controllable cost 可控制成本 e-;}366}
C (154)conversion cost 加工成本 G@0&
8
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 (Ld i|jL
C (156)corporate appraisal 公司评估 kZ
~~/?B
C (157)corporate planning 公司计划 ib m4fa
C (158)corporate social reporting 公司社会报告 7zMr:JmV
C (159)corporation 股份公司 :RYTL'hes
C (160)cost 成本 ZSw.U:ep$s
C (161)cost account 成本帐户 g(g& TO
C (162)cost accounting 成本会计 Ri'n
C (163)cost accounting manual 成本手册 pg.%Pdr<$
C (164)cost accounts calendar 成本报表的日历时间 tPvpJX6kP
C (165)cost adjustment 成本调整 e20-h3h+
C (166)cost allocation 成本分配 `cO:<^%
C (167)cost apportionment 成本分摊 gw(z1L5
n
C (168)cost attribution 成本归属 'w/hw'F6
C (169)cost audit 成本审计 x-c"%Z|
C (170)cost behaviour 成本性态 :UdF
C (171)cost benefit analysis 成本效益分析 ICCc./l|
C (172)cost center 成本中心 }Jw,>}
C (173)cost driver 成本动因