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注会《审计》英语常用词汇 7Sf
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1.audit 审计 +ndaL
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2.attestation 鉴证 ksc;X$f&4
3.credibility 可信赖程度 svsq g{9z
4.audit of financial statements 财务报表审计 9Q.rMs>qj
5.agreed-upon procedures 执行商定程序 f<
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6.high levels of assurance 高水平保证 #TeG-sFJg@
7.compilation 编制 Wf
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8.reliability 可靠性 *jLJcb*.Ap
9.relevance 相关性 x`U^OLV
10.professional skepticism 职业谨慎 %fc!2E9|
11.objectivity 客观性 i% w3 /m
12. professional competence 专业胜任能力 w+C7BPV&
13.Senior/CPA-in-charge 项目经理 j1^I+j)
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 *7:>EP
16.the client 委托人 Sw:7pByjI
17.change CPA 更换注册会计师 EtJHR
18.the existing CPA 现任注册会计师 v;BV@E0}x
19.the successor CPA 后任注册会计师 !-ok"k0,u
20.the preceding CPA前任注册会计师 d<% z
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21.issue the audit report 出具审计报告 I+BHstF5um
22.expert 专家 t!* ?dr
23.the board of directors 董事会 T m,b,hi$
24.knowledge of the entity‘ s business 了解被审计单位情况 {^
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25.assess material misstatement risks评估重大错报风险 +:8fC$vVfC
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I*%-cA%l
27.a general knowledge of —— 初步了解―――的情况 pyH:#5
28.a more knowledge of—— 进一步了解的情况 gRrL[z
29.the prior year‘s working papers 以前年度工作底稿 FI[A[*fi
30.minutes of meeting 会议纪要 lun#^ J
31.business risks 经营风险 cU
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32.appropriateness 适当性 #G.ulX
33.accounting estimate 会计估计 ;QWIsVz
34.management representations 管理层声明 hwu]Er.gn
35.going concern assumption 持续经营假设 0f~C#/[t7
36.audit plan 审计计划 ,kF1T,
37.significant audit areas 重点审计领域 u_hD}V^x4
38.error 错误 uvMy^_}L
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 g@rb
41.misappropriation of assets 侵占资产 QU4h8}$
42.transactions without substance 虚假交易 5}:-h>
43.unusual pressures 异常压力 {`J)j6;
44.the suspected noncompliance 涉嫌存在违法行为 yQU_>_!n
45.materialiy 重要性 $
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46.exceed the materiality level 超过重要性水平 uPhK3nCGo
47.approach the materiality level 接近重要性水平 t'VV>;-RO=
48.an acceptably low level 可接受水平 S\4tzz @
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 \Npxv
50.misstatements or omissions 错报或漏报 ~kQA7;`j$
51.aggregate 总计 4P'*u
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52.subsequent events 期后事项 0vFD3}~>
53.adjust the financial statements 调整财务报表 &wie]
54.perform additional audit procedures 实施追加的审计程序 9G9fDG#F\I
55.audit risk 审计风险 %Qc La//
56.detection risk 检查风险 AB=daie
57.inappropriate audit opinion 不适当的审计意见 D'7SAFOM
58.material misstatement 重大的错报 &atuK*W>
59.tolerable misstatement 可容忍错报 @AGn{q
60.the acceptable level of detection risk 可接受的检查风险 0":ib0=
61.assessed level of material misstatement risk 重大错报风险的评估水平 ./,/y"x
62.simall business 小规模企业 B{|8#jq
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63.accounting system 会计系统 Yb+yw_5
64.test of control 控制测试 >CrA;\l
65.walk-through test 穿行测试 tro7Di2Q
66.communication 沟通 yXz*5W_0D
67.flow chart 流程图 $@"l#vJPfc
68.reperformance of internal control 重新执行 Gnf~u[T6
69.audit evidence 审计证据 >XK
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70.substantive procedures 实质性程序 *#E
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71.assertions 认定 uZM{BgXXD
72.esistence 存在 #,,d>
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73.occurrence 发生 1HXjN~XF
74.completeness 完整性 K!:azP,bZ
75.rights and obligations 权利和义务 ]or>?{4g
76.valuation and allocation 计价和分摊 ^?U!pq-`
77.cutoff 截止 txW{7[w+,
78.accuracy 准确性 Y'yH;Mz
79.classification 分类 !>v2i"
80.inspection 检查 {kp"nl$<
81.supervision of counting 监盘 :axRoRg
82.observation 观察 HIQ_%L4]
83.confirmation 函证 0TCBQ~ "
84.computation 计算 5Y.vJz
85.analytical procedures 分析程序 'd.EC#
86.vouch 核对 -}=i 04^
87.trace 追查 vk+VP 1D
88.audit sampling 审计抽样 `!XY]PI+e
89.error 误差 |?rNy=P,
90.expected error 预期误差 #bMuvaP~
91.population 总体 Av"R[)
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 }2(,K[?
94.sampling unit 抽样单位 >H'4{|
95.statistical sampling 统计抽样 n;(\5{a
96.tolerable error 可容忍误差 IIg^FZ*]_
97.the risk of under reliance 信赖不足风险 O$IEn/%+
98.the risk of over reliance 信赖过度风险 fJ/e(t
99.the risk of incorrect rejection 误拒风险 w9NHk~LHKF
100. the risk of incorrect acceptance 误受风险 Kz>3
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101.working trial balance 试算平衡表 I2 j}Am
102.index and cross-referencing 索引和交叉索引 4"{ooy^Q
103.cash receipt 现金收入 *$p2*%7Ne
104.cash disbursement 现金支出 Ko;{I?c
105.bank statement 银行对账单 %F!1
106.bank reconciliation 银行存款余额调节表 5!l0zLQPo
107.balance sheet date 资产负债表日 )Z(TCJ~~!
108.net realizable value 可变现净值 VG,u7A*Z#
109.storeroom 仓库 BlXB7q,
110.sale invoice 销售发票 aemc2b*
111.price list 价目表 '<rZm=48
112.positive confirmation request 积极式询证函 LM}
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113.negative confirmation request 消极式询证函 \mV'mZ9>
114.purchase requisition 请购单 40|,*wi
115.receiving report 验收报告 +3&zN(
116.gross margin 毛利 *X4PM\ck
117.manufacturing overhead 制造费用 xCYE
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118.material requisition 领料单 i:Zm*+Gi
119.inventory-taking 存货盘点 )=-0M9e.{
120.bond certificate 债券 #(1j#\
121.stock certificate 股票 6<
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122.audit report 审计报告 fwBRWr9
123.entity 被审计单位 Qu7
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124.addressee of the audit report 审计报告的收件人 ($LLl;1
125.unqualified opinion 无保留意见 i| ZceX/
126.qualified opinion 保留意见 7{xh8#m
127.disclaimer of opinion 无法表示意见 v*9<c{a
128.adverse opinion 否定意见 6<' 21
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A (1)ABC 作业基础成本计算 |
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A (2)absorbed overhead 已吸收制造费用 =L C:SFzF
A (3)absorption costing 吸收成本计算 gt/zpiKmV
A (4)account 账户,报表 ,9P:Draxs`
A (5)accounting postulate 会计假设 9JWa$iBH@
A (6)accounting series release 会计公告文件
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A (7)accounting valuation 会计计价 (I@rLvZr{
A (8)account sale 承销清单 <ERB.d!
A (9)accountability concept 经营责任概念 +Y
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A (10)accountancy 会计职业 zLF?P3^
A (11)accountant 会计师 P)uDLFp]
A (12)accounting 会计 A.D{.a
A (13)agency cost 代理成本 2CzaL,je[
A (14)accounting bases 会计基础 ~u.T- 0F
A (15)accounting manual 会计手册 1Jj Y!
A (16)accounting period 会计期间 ;/0 Q1-
A (17)accounting policies 会计方针 )
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A (18)accounting rate of return 会计报酬率 Fh*j#*oe
A (19)accounting reference date 会计参照日 D)@YI.T
A (20)accounting reference period 会计参照期间 (E,Yo
A (21)accrual concept 应计概念 )LdyC`S\c
A (22)accrual expenses 应计费用 /l{&iLz[
A (23)acid test ration 速动比率(酸性测试比率) vAX|hwn;
A (24)acquisition 购置 &
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A (25)acquisition accounting 收购会计 PC qZNBN
A (26)activity based accounting 作业基础成本计算 1-PoZ[p-R
A (27)adjusting events 调整事项 jr)7kP@
A (28)administrative expenses 行政管理费 {<5ybbhLV
A (29)advice note 发货通知 HBY.DCN
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A (30)amortization 摊销 IJJ%$%F/
A (31)analytical review 分析性检查 I"1;|`L~:
A (32)annual equivalent cost 年度等量成本法 Hk7q{`:N
A (33)annual report and accounts 年度报告和报表 8v71e>
A (34)appraisal cost 检验成本 (4@lKKiU%H
A (35)appropriation account 盈余分配账户 fi+R2p~vs
A (36)articles of association 公司章程细则 *CT.G'bQX
A (37)assets 资产 6,3}/hgWJ$
A (38)assets cover 资产保障 n8Q*
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A (39)asset value per share 每股资产价值 m/KjJ"s,
A (40)associated company 联营公司 _Z0\`kba+
A (41)attainable standard 可达标准 '
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A (42)attributable profit 可归属利润
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A (43)audit 审计 +yiU@K).0
A (44)audit report 审计报告 AO^]>/7ed
A (45)auditing standards 审计准则 >07shNX
A (46)authorized share capital 额定股本 q:W q8
A (47)available hours 可用小时 %-k(&T3&
A (48)avoidable costs 可避免成本 m.Twgin
B (49)back-to-back loan 易币贷款
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B (50)backflush accounting 倒退成本计算 6g8M7<og9R
B (51)bad debts 坏帐 +{'lZa
B (52)bad debts ratio 坏帐比率 q1P :^<[
B (53)bank charges 银行手续费 q< b"M$
B (54)bank overdraft 银行透支 -S7RRh'p
B (55)bank reconciliation 银行存款调节表 DYkC'+TEX
B (56)bank statement 银行对账单 XS3{R
B (57)bankruptcy 破产 GIK
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B (58)basis of apportionment 分摊基础 T 4vogoy
B (59)batch 批量 >
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B (60)batch costing 分批成本计算 ` v>/
B (61)beta factor B(市场)风险因素 Z%KL[R}^w;
B (62)bill 账单 |iAEDZn
B (63)bill of exchange 汇票 pAMo
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B (64)bill of landing 提单 U>bP}[&S
B (65)bill of materials 用料预计单 jm4)gmC
B (66)bill payable 应付票据 f<^ScFVR
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 9A(n_Rs7?
B (69)bonus 红利 EgFl="0
B (70)book-keeping 薄记 R !jhwY$
B (71)Boston classification 波士顿分类 ]}_p3W "Y9
B (72)breakeven chart 保本图 &^AzIfX}Gw
B (73)breakeven point 保本点 8
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B (74)breaking-down time 复位时间 #&}%70R)
B (75)budget 预算 <` #,AVH
B (76)budget center 预算中心 !B0v<+;P8
B (77)budget cost allowance 预算成本折让 ,zc"udpKF
B (78)budget manual 预算手册 |}:e+?{o
B (79)budget period 预算期间 0PR4g}"
B (80)budgetary control 预算控制 $ #TID=
B (81)budgeted capacity 预算生产能力 FYxUOO
B (82)burden 制造费用 5sG ]3z+1
B (83)business center 经营中心 m2jwqx{G
B (84)business entity 营业个体 #W_i{bdO
B (85)business unit 经营单位 XSD"/_xD
B (86)buy-out management 管理性购买产权 58qaA\iw
B (87)by-product 副产品 i:MlD5 F
C (88)called-up share capital 催缴股本 "r:H5) !
C (89)capacity 生产能力 |:~("rA+v
C (90)capacity ratios 生产能力比率 M0Lon/%
C (91)capital 资本 D7%^Ly
C (92)capital assets pricing model资本资产计价模式 e|S+G6 :O2
C (93)capital commitment 承诺资本 jn0t-":
C (94)capital employed 已运用的资本 u!hqq^1
C (95)capital expenditure 资本支出 `'dX
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C (96)capital expenditureauthorization 资本支出核准 ~3LhcU-
C (97)capital expenditure control 资本支出控制 Rc$=+K#
C (98)capital expenditure proposal资本支出申请 UDhwnGTq(l
C (99)capital funding planning 资本基金筹集计划 $0S.@wUG
C (100)capital gain 资本收益 S~]
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C (101)capital investment appraisal资本投资评估 n%7A;l!{
C (102)capital maintenance 资本保全 ,| $|kO/
C (103)capital resource planning 资本资源计划 %Y#[%~|(
C (104)capital surplus 资本盈余 F!
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C (105)capital turnover 资本周转率 U@1#!ZZ6
C (106)card 记录卡 %iHyt,0v2
C (107)cash 现金 Tb>IHoil
C (108)cash account 现金账户 9{auleu
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C (109)cash book 现金账薄 l|4xKBCV]
C (110)cash cow 金牛产品 z:0-aDeM
C (111)cash flow 现金流量 f'7d4
C (112)cash discounted 现金贴现 -`<6=[QUO
C (113)cash flow budget 现金流量预算 l:>qR/|m
C (114)cash flow statement 现金流量表 6$xo# }8
C (115)cash ledger 现金分类账 >FK)p
C (116)cash limit 现金限额 nPQ
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C (117)CCA 现时成本会计 YzforM^F
C (118)center 中心 `kaR@t
C (119)changeover time 变更时间 ,U
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C (120)chartered entity 特许经济个体 JKEXYE
C (121)cheque 支票 X3&SL~&>g
C (122)cheque register 支票登记薄 hlABu)B'1
C (123)coin analysis 零钱分类 [wXwKr
C (124)classification 分类 F[Guy7?O
C (125)clock card 工时卡 -oaG|
C (126)code 代码 d()zW7}W
C (127)commitment accounting 承诺确认会计 *!wO:<-
C (128)common cost 共同成本 ?=pZmvQg
C (129)company limited byguarantee 有限担保责任公司 j\
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C (130)company limited shares 股份有限公司 mjkw&2
C (131)competitive position 竞争能力状况 I_jM-/3b
C (132)concept 概念 +73=2.C0
C (133)conglomerate 跨行业企业 s$2l"|h>B
C (134)consistency concept 一致性概念 qr<-eJf
C (135)consolidated accounts 合并报表 (50[,:#
C (136)consolidation accounting 合并会计 q9g[+*9]$
C (137)consortium 财团 YU ]G5\UU
C (138)contingency plan 应急计划 ,6%hu|Y*
C (139)contingent liabilities 或有负债 {GG~E54&B
C (140)continuous operation 连续生产 #w%a
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C (141)contra 抵消 m=("N
C (142)contract cost 合同成本 -Ib+#pX
C (143)contract costing 合同成本计算 GDNh?R
C (144)contribution 贡献毛益 a
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C (145)contribution centre 贡献中心 Mo?t[]L
C (146)contribution chart 贡献图 FBwncG$]F*
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 D:RBq\8
C (148)contribution to salesration 贡献毛益对销售比率 {m*V/tX
C (149)control 控制
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C (150)control account 控制帐户 ~_# Y,)S!z
C (151)control limits 控制限度 N c&i) qh
C (152)controllability concept 可控制概念 F'Y2f6B
C (153)controllable cost 可控制成本 eD`
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C (154)conversion cost 加工成本 %FR^[H]
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 #sm_.?P
C (156)corporate appraisal 公司评估 I!soV0VU]
C (157)corporate planning 公司计划 8R??J>h5\
C (158)corporate social reporting 公司社会报告 Ndug9j\2
C (159)corporation 股份公司 I]WeZ,E
C (160)cost 成本 7/U<\(V!g
C (161)cost account 成本帐户 JtrDZ;^@
C (162)cost accounting 成本会计 "Wn?8vR
C (163)cost accounting manual 成本手册 0F0Q
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C (164)cost accounts calendar 成本报表的日历时间 foP>w4pB
C (165)cost adjustment 成本调整 =|WV^0=S'%
C (166)cost allocation 成本分配 )68fm\t(
C (167)cost apportionment 成本分摊 bCaPJ!ZO
C (168)cost attribution 成本归属 CL@h!h554_
C (169)cost audit 成本审计 C^\
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C (170)cost behaviour 成本性态 !
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C (171)cost benefit analysis 成本效益分析 9Qs"X7
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C (172)cost center 成本中心 Uf2v$Jl+Yh
C (173)cost driver 成本动因