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注会《审计》英语常用词汇 /tV)8pEj
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1.audit 审计 xy[R9_V
2.attestation 鉴证 @4H*kA
3.credibility 可信赖程度 Q;`#ujxL
4.audit of financial statements 财务报表审计 4GaF:/
5.agreed-upon procedures 执行商定程序 sH#UM(N
6.high levels of assurance 高水平保证 S^~GI$
7.compilation 编制 qL3*H\9N
8.reliability 可靠性 MT|}[|_
9.relevance 相关性 rbs:qLa%
10.professional skepticism 职业谨慎 N0/DPZX7
11.objectivity 客观性 VBsS1!g
12. professional competence 专业胜任能力 dRt]9gIsx
13.Senior/CPA-in-charge 项目经理
Rl -Sr
14.audit engagement letter 业务约定书 wD"Y1?Mr
15.recurring audit 连续审计 {bl^O
16.the client 委托人 ,GGr@})
17.change CPA 更换注册会计师 MSsboSxA
18.the existing CPA 现任注册会计师 $I+QyKO9k
19.the successor CPA 后任注册会计师 g)2}`}
20.the preceding CPA前任注册会计师 )CEfG
21.issue the audit report 出具审计报告 1_*o(HR
22.expert 专家 ^P\(IDJCo
23.the board of directors 董事会 b6Dve]
24.knowledge of the entity‘ s business 了解被审计单位情况 $^d,>hJi
25.assess material misstatement risks评估重大错报风险
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围
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27.a general knowledge of —— 初步了解―――的情况 {_l@ws
28.a more knowledge of—— 进一步了解的情况 d\D.l^
29.the prior year‘s working papers 以前年度工作底稿 IIs'm!"Y>
30.minutes of meeting 会议纪要 ti3T?_
31.business risks 经营风险 kC0F@'D
32.appropriateness 适当性 0Ocy$
33.accounting estimate 会计估计 ojUBa/
34.management representations 管理层声明 jBarY g
35.going concern assumption 持续经营假设 -T`rk~A9A
36.audit plan 审计计划 .[NB"\<
q
37.significant audit areas 重点审计领域 8?h-H#h
38.error 错误 F3i+t+Jt
39.fraud舞弊 f9F@G&&Ugg
40.modified or additional procedures 修改或追加审计程序 5fA<I _ D
41.misappropriation of assets 侵占资产 y2y
W91B,
42.transactions without substance 虚假交易 &}Cm9V
43.unusual pressures 异常压力 V8 }yK$4b
44.the suspected noncompliance 涉嫌存在违法行为 ,Qd
UfM
45.materialiy 重要性 O2-9Oo@#,
46.exceed the materiality level 超过重要性水平 }RDGk+x7|
47.approach the materiality level 接近重要性水平 ;1A4p`)
48.an acceptably low level 可接受水平 L"P$LEk
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 5_x8
!v
50.misstatements or omissions 错报或漏报 VW}xY
51.aggregate 总计 |Xlpgdiu
52.subsequent events 期后事项 aI{Ehbf=
53.adjust the financial statements 调整财务报表 y}FTLX $
54.perform additional audit procedures 实施追加的审计程序 Ao69Qn
55.audit risk 审计风险 OV_Y`u7YR
56.detection risk 检查风险 nGZZCsf <
57.inappropriate audit opinion 不适当的审计意见 ~q5" '
58.material misstatement 重大的错报 u`O
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59.tolerable misstatement 可容忍错报 # 4L[8(+V
60.the acceptable level of detection risk 可接受的检查风险 !MOVv\@O
61.assessed level of material misstatement risk 重大错报风险的评估水平 mw-0n
62.simall business 小规模企业 9,sj,A1
63.accounting system 会计系统 $0~H~-
64.test of control 控制测试 4#1[i|:M
65.walk-through test 穿行测试 @b
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66.communication 沟通 ^y]CHr
67.flow chart 流程图 z:{'IY
68.reperformance of internal control 重新执行 s{4|eYR
69.audit evidence 审计证据 p
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70.substantive procedures 实质性程序 YIvJN
71.assertions 认定 /GD4GWv :
72.esistence 存在 )
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73.occurrence 发生 M{<cqxY
74.completeness 完整性 n,q+EZd
75.rights and obligations 权利和义务 33z)F
76.valuation and allocation 计价和分摊 ouL/tt_~
77.cutoff 截止 ~ODm?k
78.accuracy 准确性
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79.classification 分类
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80.inspection 检查 xDD3Y{K
81.supervision of counting 监盘 mtSOygd
82.observation 观察 4|9M8ocR
83.confirmation 函证 9~2}h
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84.computation 计算
) j
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85.analytical procedures 分析程序 =Yg36J4[
86.vouch 核对 (n_lu=E70
87.trace 追查 [DpGL/Y.
88.audit sampling 审计抽样 :L*"OT7(6
89.error 误差 uLX5khQ
90.expected error 预期误差 :8\!; !
91.population 总体 >>oR@
92.sampling risk 抽样风险 SR7$m<0t*
93.non- sampling risk 非抽样风险 4wk-f7I(
94.sampling unit 抽样单位 @*P$4c
95.statistical sampling 统计抽样 %xF
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96.tolerable error 可容忍误差 =
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97.the risk of under reliance 信赖不足风险 ofH=h
98.the risk of over reliance 信赖过度风险 K<TVp;N
99.the risk of incorrect rejection 误拒风险 ()a(PvEO
100. the risk of incorrect acceptance 误受风险 ,#:* dl
101.working trial balance 试算平衡表 (N{Rda*8
102.index and cross-referencing 索引和交叉索引 "Ah (EZAR
103.cash receipt 现金收入 J6J[\
104.cash disbursement 现金支出 W/q-^Zkt,9
105.bank statement 银行对账单 D;VQoO
106.bank reconciliation 银行存款余额调节表 u>SGa @R)
107.balance sheet date 资产负债表日 _ZX"gHx
108.net realizable value 可变现净值 r!:W-Y%
109.storeroom 仓库 d*Q:[RUf,
110.sale invoice 销售发票 B7BXS*_b
111.price list 价目表 hqrI%%
112.positive confirmation request 积极式询证函 QFt7
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113.negative confirmation request 消极式询证函 RP 'VEJ
114.purchase requisition 请购单
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115.receiving report 验收报告 erTb9`N4
116.gross margin 毛利 A`_(L|~
117.manufacturing overhead 制造费用 E]$Y
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118.material requisition 领料单 |<tZ|
119.inventory-taking 存货盘点 j}$dYbf$
120.bond certificate 债券 B w?Kb@
121.stock certificate 股票 pie<jZt
122.audit report 审计报告 tgoOzk
^
123.entity 被审计单位 o (fZZ`6Y
124.addressee of the audit report 审计报告的收件人 Hbwjs?Vq?]
125.unqualified opinion 无保留意见 7xz~%xC.
126.qualified opinion 保留意见 _%^t[4)q
127.disclaimer of opinion 无法表示意见 dJID '2a
128.adverse opinion 否定意见 gSLwpIK%
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A (1)ABC 作业基础成本计算 Pl^-]~
A (2)absorbed overhead 已吸收制造费用 7LMad
%
A (3)absorption costing 吸收成本计算 YF/@]6j
A (4)account 账户,报表 }%LwaRT
A (5)accounting postulate 会计假设 L(tS]yWHw
A (6)accounting series release 会计公告文件 %SORs(4
A (7)accounting valuation 会计计价 0w^\sf%s
A (8)account sale 承销清单 Zkl:^!*
A (9)accountability concept 经营责任概念 `.>5H\w0e
A (10)accountancy 会计职业 wXw pKm
A (11)accountant 会计师 #;cDPBv*wS
A (12)accounting 会计 s!S,;H
A (13)agency cost 代理成本 Ch-56
A (14)accounting bases 会计基础 p_h)|*W{
A (15)accounting manual 会计手册 dv3+x\`9
A (16)accounting period 会计期间 S~^0
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A (17)accounting policies 会计方针 <qZ"W6&&
A (18)accounting rate of return 会计报酬率 :(tSL{FO
A (19)accounting reference date 会计参照日 bDd$79@m
A (20)accounting reference period 会计参照期间 Q)N$h07R
A (21)accrual concept 应计概念 FkJa+ZA
A (22)accrual expenses 应计费用 T{=.mW^ x
A (23)acid test ration 速动比率(酸性测试比率) XP'Mv_!Z
A (24)acquisition 购置 OdX-.FFl
A (25)acquisition accounting 收购会计 5MY+O\
A (26)activity based accounting 作业基础成本计算 +o&E)S}wP
A (27)adjusting events 调整事项 -f?Rr:#
A (28)administrative expenses 行政管理费 %-"?
A (29)advice note 发货通知 N!6{c~^
A (30)amortization 摊销 $s2Ty1
A (31)analytical review 分析性检查 0
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A (32)annual equivalent cost 年度等量成本法 cyUNJw
A (33)annual report and accounts 年度报告和报表 {m5tgVi&
A (34)appraisal cost 检验成本 Dz,Fu:)
A (35)appropriation account 盈余分配账户
Ycb<'M*jE
A (36)articles of association 公司章程细则 n=v4m_e
A (37)assets 资产 |u8hxa
A (38)assets cover 资产保障 Bm%.f!`
A (39)asset value per share 每股资产价值 QrDrdA
A (40)associated company 联营公司 9_IR%bm
A (41)attainable standard 可达标准 lh`inAt)"
kfb+OE:7
A (42)attributable profit 可归属利润 (?-5p;
A (43)audit 审计 =QEg~sD^)s
A (44)audit report 审计报告 2=tPxO')B
A (45)auditing standards 审计准则 Wo5G23:xz
A (46)authorized share capital 额定股本 (zkh`8L
A (47)available hours 可用小时 @ [_I|
A (48)avoidable costs 可避免成本 QI>yi&t
B (49)back-to-back loan 易币贷款 ~D@pk>I
B (50)backflush accounting 倒退成本计算 ixN>KwH
B (51)bad debts 坏帐 Q6?+# }
B (52)bad debts ratio 坏帐比率 p}uT
qI
B (53)bank charges 银行手续费 6$wS7Cu
B (54)bank overdraft 银行透支 R= HN>(U
B (55)bank reconciliation 银行存款调节表 G[u_Uu=>
B (56)bank statement 银行对账单 Y.rHl4
B (57)bankruptcy 破产 xXO& -v{
B (58)basis of apportionment 分摊基础 G\h8j*o
B (59)batch 批量 "hz(A.THi
B (60)batch costing 分批成本计算 R7T"fN
B (61)beta factor B(市场)风险因素 %_+9y??
B (62)bill 账单 #V-qS/ q"
B (63)bill of exchange 汇票 SqY;2:
B (64)bill of landing 提单 sw*k(i
B (65)bill of materials 用料预计单 j-$aa;
B (66)bill payable 应付票据 {neE(0
c
B (67)bill receivable 应收票据 FsZM_0>/s
B (68)bin card 存货记录卡 f
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B (69)bonus 红利 aq"E@fb
B (70)book-keeping 薄记 :Yj
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B (71)Boston classification 波士顿分类 W"Dj+/uS
B (72)breakeven chart 保本图 ~bT0gIc
B (73)breakeven point 保本点 uR)itmc?
B (74)breaking-down time 复位时间 sAk~`(:4!
B (75)budget 预算 /6F 1=O(c>
B (76)budget center 预算中心 Ed#%F-1sX
B (77)budget cost allowance 预算成本折让 M4M
4*o
B (78)budget manual 预算手册 `{I,!to
B (79)budget period 预算期间 .^#{rk
B (80)budgetary control 预算控制 +YT/od1t7
B (81)budgeted capacity 预算生产能力 jLvI!q
B (82)burden 制造费用 KtY~Y
B (83)business center 经营中心 /@FB;`'
B (84)business entity 营业个体 ^w2n
B (85)business unit 经营单位 Cd#*Wp
)s
B (86)buy-out management 管理性购买产权 |NtT-T)7
B (87)by-product 副产品 #Vn=(U4}!_
C (88)called-up share capital 催缴股本 23+6u{
C (89)capacity 生产能力 UE7P =B
C (90)capacity ratios 生产能力比率 %H<w.]>
C (91)capital 资本 !=&]#-;b
C (92)capital assets pricing model资本资产计价模式 9b]*R.x:$&
C (93)capital commitment 承诺资本 g^)> -$=
C (94)capital employed 已运用的资本 UkNC|#l)
C (95)capital expenditure 资本支出 H?40yu2m5
C (96)capital expenditureauthorization 资本支出核准 &:]_a?|*S
C (97)capital expenditure control 资本支出控制 oZ6xHdPc4
C (98)capital expenditure proposal资本支出申请 y(.WK8
C (99)capital funding planning 资本基金筹集计划 .j88=t0
C (100)capital gain 资本收益 7u
5B/M!
C (101)capital investment appraisal资本投资评估 j K[VEhs
C (102)capital maintenance 资本保全 rA*,)I_v@
C (103)capital resource planning 资本资源计划 9[T#uh!DC
C (104)capital surplus 资本盈余 1b3Lan_2
C (105)capital turnover 资本周转率 /UyW&]nK
C (106)card 记录卡 0 {{7 "
C (107)cash 现金 .U5+PQN
C (108)cash account 现金账户
f+xGf6V
C (109)cash book 现金账薄 ?2EzNN cS
C (110)cash cow 金牛产品 7M;Y#=sR
C (111)cash flow 现金流量 V<4)'UI?k9
C (112)cash discounted 现金贴现 'Iyk`=R
C (113)cash flow budget 现金流量预算 vA`[#(C
C (114)cash flow statement 现金流量表 mSQ!<1PM
C (115)cash ledger 现金分类账 =Bo0Oei
C (116)cash limit 现金限额 ;t?pyFT2Z
C (117)CCA 现时成本会计 )STt3.
C (118)center 中心 E=s`$ A
C (119)changeover time 变更时间 HqYaQ~Dth
C (120)chartered entity 特许经济个体 ^"buF\3L
C (121)cheque 支票 HwST^\Ao
C (122)cheque register 支票登记薄 eA4*Be;9e
C (123)coin analysis 零钱分类 n+uq|sYVa
C (124)classification 分类 2~J|x+
C (125)clock card 工时卡 3'/wRK l
C (126)code 代码 svo^#V~h'
C (127)commitment accounting 承诺确认会计 1~7y]d?%
C (128)common cost 共同成本 Ds}6{']K
C (129)company limited byguarantee 有限担保责任公司 }_?7k0EZ@
C (130)company limited shares 股份有限公司 !uO|T'u0a
C (131)competitive position 竞争能力状况 STOE=TC>
C (132)concept 概念 ae!_u
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C (133)conglomerate 跨行业企业 Ci*TX
C (134)consistency concept 一致性概念 sL/Lw
WH
C (135)consolidated accounts 合并报表 :cC`wX$
C (136)consolidation accounting 合并会计 -;~_]t^a
C (137)consortium 财团 q"52-42
C (138)contingency plan 应急计划 HKxrBQr78
C (139)contingent liabilities 或有负债 :sA-$*&x
C (140)continuous operation 连续生产 ;QEGr|(
C (141)contra 抵消 X 4/r#<Da
C (142)contract cost 合同成本 HPCA
,*YR`
C (143)contract costing 合同成本计算 hcf>J6ZLT
C (144)contribution 贡献毛益 t]&n_]`{.
C (145)contribution centre 贡献中心 k2+Z7#2n
C (146)contribution chart 贡献图 =)I{KT:y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 R6:N`S]&d[
C (148)contribution to salesration 贡献毛益对销售比率 H+ M~|Ju7
C (149)control 控制 0?`#ko7~d
C (150)control account 控制帐户 a9
qZI
C (151)control limits 控制限度 1gm{.*G
C (152)controllability concept 可控制概念 D3HB`{
C (153)controllable cost 可控制成本 Tf[]vqa`G
C (154)conversion cost 加工成本 s~63JDy"E
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 n&V(c&C
C (156)corporate appraisal 公司评估 Z$hxo)|
C (157)corporate planning 公司计划 Xs?>6i@$$
C (158)corporate social reporting 公司社会报告 Z'j<wRf
C (159)corporation 股份公司 zO\"$8q*
C (160)cost 成本 oNh .Zgg
C (161)cost account 成本帐户 ePY K^D
C (162)cost accounting 成本会计 ;;`KkNysm
C (163)cost accounting manual 成本手册 6R,;c7Izhd
C (164)cost accounts calendar 成本报表的日历时间 e| l?NXRX
C (165)cost adjustment 成本调整 4OIN@n*4
C (166)cost allocation 成本分配 Anm5Cvt;i
C (167)cost apportionment 成本分摊 Fwqv1+
C (168)cost attribution 成本归属 EnUo B<
C (169)cost audit 成本审计 *l
Tu-
C (170)cost behaviour 成本性态 AP~!YwLW
C (171)cost benefit analysis 成本效益分析 Pb`sn5;
C (172)cost center 成本中心 "bO]
C (173)cost driver 成本动因