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注会《审计》英语常用词汇 "!6 B5Oz
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1.audit 审计 -g
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2.attestation 鉴证 aWsKJo>j[#
3.credibility 可信赖程度 iq^L~RW5e
4.audit of financial statements 财务报表审计 6kF
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5.agreed-upon procedures 执行商定程序 MMA@J
6.high levels of assurance 高水平保证 W$t}3Ru
7.compilation 编制 @aD~YtL"n
8.reliability 可靠性 hPeKQwzC0
9.relevance 相关性 w[A3;]la
10.professional skepticism 职业谨慎 ~oW8GQ
11.objectivity 客观性 DN8pJa
12. professional competence 专业胜任能力 ^? {kj{v
13.Senior/CPA-in-charge 项目经理 <9k}CXv2PK
14.audit engagement letter 业务约定书 i{FC1tVeL_
15.recurring audit 连续审计 1uge>o&
16.the client 委托人 ='bmjXu
17.change CPA 更换注册会计师 *ckrn>E{h
18.the existing CPA 现任注册会计师 {O&liU4
19.the successor CPA 后任注册会计师 e>zk3\D!
20.the preceding CPA前任注册会计师 (z1%lZ}(
21.issue the audit report 出具审计报告 QUw5~n ;-
22.expert 专家 -L 'K
23.the board of directors 董事会 [rQ(ae
24.knowledge of the entity‘ s business 了解被审计单位情况 o&F.mYnqX
25.assess material misstatement risks评估重大错报风险 iBiA0 W
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 zl#&Qm4Ot
27.a general knowledge of —— 初步了解―――的情况 qM:)daS1w
28.a more knowledge of—— 进一步了解的情况 y0&HXX#\
29.the prior year‘s working papers 以前年度工作底稿 JdYF&~
30.minutes of meeting 会议纪要 i+x6aQ24
31.business risks 经营风险 x>9EVa
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32.appropriateness 适当性 c+)|o!d
33.accounting estimate 会计估计 4%v+ark8
34.management representations 管理层声明 |p4OlUq
35.going concern assumption 持续经营假设 Lr\ B
36.audit plan 审计计划 MW[ 4^
37.significant audit areas 重点审计领域 oplA'Jgnv
38.error 错误 }NBJ T4R
39.fraud舞弊 [;#.DH]
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 v|RaB
42.transactions without substance 虚假交易 S w(
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43.unusual pressures 异常压力 >hL'#;:f#
44.the suspected noncompliance 涉嫌存在违法行为 ~\}EROb<
45.materialiy 重要性 ,M h/3DPgE
46.exceed the materiality level 超过重要性水平 <$ZT]p
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 e(\S,@VN2
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 ;)]zv\fC
50.misstatements or omissions 错报或漏报 y{?jr$js<
51.aggregate 总计 ^-
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52.subsequent events 期后事项 x-#9i
53.adjust the financial statements 调整财务报表 f$W}d0(F;
54.perform additional audit procedures 实施追加的审计程序 '/*c Yv45
55.audit risk 审计风险 gwz _b
56.detection risk 检查风险 P~ZV:Of
57.inappropriate audit opinion 不适当的审计意见 }0nB'0|y
58.material misstatement 重大的错报 'C>S yU
59.tolerable misstatement 可容忍错报 kZ[yv
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 }Z?[Ut
62.simall business 小规模企业 # +]! u%n
63.accounting system 会计系统 nW%=k!''
64.test of control 控制测试 %1 ^jd\
65.walk-through test 穿行测试 +\oHQ=s>}\
66.communication 沟通 jTgh+j]AP
67.flow chart 流程图 :RO:k|g
68.reperformance of internal control 重新执行 %R"/`N9R,
69.audit evidence 审计证据 kpw4Mq@
70.substantive procedures 实质性程序 BrcXn@tl
71.assertions 认定 v
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72.esistence 存在 0fK|}mmZA
73.occurrence 发生 : 8<^rP
74.completeness 完整性 9qy 9
75.rights and obligations 权利和义务 <0
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76.valuation and allocation 计价和分摊 N,,2VSUr
77.cutoff 截止 t8N9/DZ}Q
78.accuracy 准确性 Q4:r$
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79.classification 分类 QGj5\{E_
80.inspection 检查 % P)}(e6y
81.supervision of counting 监盘 @VS5Mg8
82.observation 观察 f4I9H0d;!
83.confirmation 函证 ;1k0o.3
84.computation 计算 /)4r2 x
85.analytical procedures 分析程序 3&Rqz9 W
86.vouch 核对 0_pwY=P
87.trace 追查 p%
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88.audit sampling 审计抽样 <d`UifqD
89.error 误差 j77}{5@p
90.expected error 预期误差 kj=2+)!E7
91.population 总体 (4{9
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92.sampling risk 抽样风险 L5uI31
93.non- sampling risk 非抽样风险 h#ot)m|I
94.sampling unit 抽样单位 [eP]8G\
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95.statistical sampling 统计抽样 CHw_?#h
96.tolerable error 可容忍误差 hD"~
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97.the risk of under reliance 信赖不足风险 13kb~'+&r
98.the risk of over reliance 信赖过度风险 ]~Qk g+>'&
99.the risk of incorrect rejection 误拒风险 L/LNX{|
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 @}!$NI8
102.index and cross-referencing 索引和交叉索引 s9bP6N!,
103.cash receipt 现金收入 j5^
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104.cash disbursement 现金支出 {/!Gh\i
105.bank statement 银行对账单 B9:0|i!!A`
106.bank reconciliation 银行存款余额调节表 $*-L8An?
107.balance sheet date 资产负债表日 S
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108.net realizable value 可变现净值 ppP?1Il`kb
109.storeroom 仓库 *~^^A9C8
110.sale invoice 销售发票 o
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111.price list 价目表 X6'&X
112.positive confirmation request 积极式询证函 B[X6AQj}d
113.negative confirmation request 消极式询证函 %~2m$#)
114.purchase requisition 请购单 +[[gU;U"v
115.receiving report 验收报告 ?.ihWbW_
116.gross margin 毛利 {~h\;>
117.manufacturing overhead 制造费用 5&@ U T
118.material requisition 领料单 OR8o%AxL7
119.inventory-taking 存货盘点 tb\pjLB][
120.bond certificate 债券 JCfToFB
121.stock certificate 股票 t O>qd#I
122.audit report 审计报告 Oh4WYDyT
123.entity 被审计单位 ^D[;JV
124.addressee of the audit report 审计报告的收件人 FQ)Ekss~C
125.unqualified opinion 无保留意见 R7E"7"M10
126.qualified opinion 保留意见 IpmREl$j
127.disclaimer of opinion 无法表示意见 QLG,r^
128.adverse opinion 否定意见 ^
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A (1)ABC 作业基础成本计算 0pOha(,~
A (2)absorbed overhead 已吸收制造费用
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A (3)absorption costing 吸收成本计算 L1i> %5:g
A (4)account 账户,报表 [rsAY&.
A (5)accounting postulate 会计假设 ?3N86Qj
A (6)accounting series release 会计公告文件 Y|nTc.A
A (7)accounting valuation 会计计价 fZgU@!z
A (8)account sale 承销清单 rRel\8
A (9)accountability concept 经营责任概念 0u\@-np
A (10)accountancy 会计职业 xII!2.
A (11)accountant 会计师 `<~P>
A (12)accounting 会计 rID]!7~
A (13)agency cost 代理成本 @7'gr>_E
A (14)accounting bases 会计基础 *2;3~8Y
A (15)accounting manual 会计手册 miSC'!
A (16)accounting period 会计期间 32D/%dHC
A (17)accounting policies 会计方针 .R5
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A (18)accounting rate of return 会计报酬率 +ETw:i9!?
A (19)accounting reference date 会计参照日 69yyVu_
A (20)accounting reference period 会计参照期间 pE,BE%
A (21)accrual concept 应计概念 MsQS{ok+
A (22)accrual expenses 应计费用 LL+rdxJO^
A (23)acid test ration 速动比率(酸性测试比率) kGP?Jx\PkH
A (24)acquisition 购置 MJ08@xGa
A (25)acquisition accounting 收购会计 N
> Y3[G+
A (26)activity based accounting 作业基础成本计算 bxq`E!]
A (27)adjusting events 调整事项 `^vD4qD|
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 yr'`~[oSCy
A (30)amortization 摊销 # 95/,k
A (31)analytical review 分析性检查 XZGyh X7
A (32)annual equivalent cost 年度等量成本法 U+
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A (33)annual report and accounts 年度报告和报表 6I0MJpLW
A (34)appraisal cost 检验成本 l/LUwDI{
A (35)appropriation account 盈余分配账户 o+&sodt|`
A (36)articles of association 公司章程细则 xd<68%Cn
A (37)assets 资产 Rw`s O:eZ
A (38)assets cover 资产保障 H l@rS
A (39)asset value per share 每股资产价值 s2WB4Uk
A (40)associated company 联营公司 6}$cDk`dz
A (41)attainable standard 可达标准 1S:H!h3
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A (42)attributable profit 可归属利润 ?M2@[w8_
A (43)audit 审计 qFk(UazN
A (44)audit report 审计报告 ',pPs=
A (45)auditing standards 审计准则 bX1ip2X
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A (46)authorized share capital 额定股本 <n{9pZ5.
A (47)available hours 可用小时 A )cb
A (48)avoidable costs 可避免成本 NYeg,{q
B (49)back-to-back loan 易币贷款 oP6G2@3P/
B (50)backflush accounting 倒退成本计算 RJSgts "F
B (51)bad debts 坏帐 Kw|`y %~
B (52)bad debts ratio 坏帐比率 psVRdluS
B (53)bank charges 银行手续费 ;21JM2JI8
B (54)bank overdraft 银行透支 {w++)N2sh
B (55)bank reconciliation 银行存款调节表 O{V"'o
B (56)bank statement 银行对账单 9'M_t Mm5
B (57)bankruptcy 破产 M> <
B (58)basis of apportionment 分摊基础 p\K5B,
B (59)batch 批量 i747( ^
B (60)batch costing 分批成本计算 _G|6xlO
B (61)beta factor B(市场)风险因素 MNz q}(p
B (62)bill 账单 :.,I4>b2
B (63)bill of exchange 汇票 n9^zAcUbAW
B (64)bill of landing 提单 \
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B (65)bill of materials 用料预计单 zl5S)/A
B (66)bill payable 应付票据 <PxEl4
B (67)bill receivable 应收票据 D[mYrWHpn
B (68)bin card 存货记录卡 m[f\I^\%8
B (69)bonus 红利 |Th{*IJ<,
B (70)book-keeping 薄记 g2I @j3
B (71)Boston classification 波士顿分类 r[x7?cXsW
B (72)breakeven chart 保本图 ?)&TewP
B (73)breakeven point 保本点 .uP$M(?j
B (74)breaking-down time 复位时间 q,GL#L
B (75)budget 预算 YAog;QL
B (76)budget center 预算中心 ~ocr^V{"<~
B (77)budget cost allowance 预算成本折让 ]+8,@%="
B (78)budget manual 预算手册 79v&6Io
B (79)budget period 预算期间 [g? NU]
B (80)budgetary control 预算控制 w#XJ!f6*_9
B (81)budgeted capacity 预算生产能力 b%BwGS(z
B (82)burden 制造费用 ~>n<b1}W
B (83)business center 经营中心 '};Xb|msU
B (84)business entity 营业个体 1X5\VY>S`h
B (85)business unit 经营单位 *K;~V
B (86)buy-out management 管理性购买产权
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B (87)by-product 副产品 Q%a
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C (88)called-up share capital 催缴股本 y}VKFRky
C (89)capacity 生产能力 19S,>
C (90)capacity ratios 生产能力比率 <+a\'X c
C (91)capital 资本 GCoqKE
C (92)capital assets pricing model资本资产计价模式 ?6Gq &
C (93)capital commitment 承诺资本 [ ,dsV
d
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 d={}a,3?
C (96)capital expenditureauthorization 资本支出核准 .jCdJ
=z
C (97)capital expenditure control 资本支出控制 e|I5Nx2)
C (98)capital expenditure proposal资本支出申请 C9h8d
C (99)capital funding planning 资本基金筹集计划 #L"h>,b
C (100)capital gain 资本收益 t`?FSV
C (101)capital investment appraisal资本投资评估 ]mp.KvB
C (102)capital maintenance 资本保全 _
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C (103)capital resource planning 资本资源计划 7Q`4*H6
C (104)capital surplus 资本盈余 .f}I$ "2
C (105)capital turnover 资本周转率 (n<xoV[e
C (106)card 记录卡 w*+rB p,f
C (107)cash 现金 {XVSHUtw
C (108)cash account 现金账户
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C (109)cash book 现金账薄 #E#70vWp\O
C (110)cash cow 金牛产品 Xf0pQ]8\
C (111)cash flow 现金流量 +m1edPA[
C (112)cash discounted 现金贴现 R1nctA:
C (113)cash flow budget 现金流量预算 Q~9:}_@
C (114)cash flow statement 现金流量表 it.l;L_nW
C (115)cash ledger 现金分类账 V{n pK(
C (116)cash limit 现金限额 4avM:
h
C (117)CCA 现时成本会计 {E9Y)Z9
C (118)center 中心 /4|qfF3
C (119)changeover time 变更时间 ,Yo
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C (120)chartered entity 特许经济个体 c[5>kQ-nq
C (121)cheque 支票 8S0)_L#S
C (122)cheque register 支票登记薄 K= 69z
C (123)coin analysis 零钱分类 R\<^A~(Gl
C (124)classification 分类 Z5+0?X0i
C (125)clock card 工时卡 = *sP,
6
C (126)code 代码 Eb.{M
C (127)commitment accounting 承诺确认会计 t~Uqsa>n@'
C (128)common cost 共同成本 S4 Rv6{r:
C (129)company limited byguarantee 有限担保责任公司 A`@we
C (130)company limited shares 股份有限公司 !v^D
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C (131)competitive position 竞争能力状况 wtY#8'^$&
C (132)concept 概念 RGi
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C (133)conglomerate 跨行业企业 gAE}3//
C (134)consistency concept 一致性概念 a`T{5*@
C (135)consolidated accounts 合并报表 tDi<n}
C (136)consolidation accounting 合并会计 O6`@'N>6P
C (137)consortium 财团 AVi|JY)>
C (138)contingency plan 应急计划 Cc=`:ED+
C (139)contingent liabilities 或有负债 ON=xn|b4
C (140)continuous operation 连续生产 MZ{)`7acR\
C (141)contra 抵消 IlwY5i L
C (142)contract cost 合同成本 s?
=J#WV1y
C (143)contract costing 合同成本计算 bNqjjg
C (144)contribution 贡献毛益 bSmRo
C (145)contribution centre 贡献中心 [p]Ayo$~
C (146)contribution chart 贡献图 *bZV4}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 "xh
]>_;&'
C (148)contribution to salesration 贡献毛益对销售比率 Tj.;\a|d
C (149)control 控制 2qN6{+]
C (150)control account 控制帐户 xbIxtZm
C (151)control limits 控制限度 r:u5+A
C (152)controllability concept 可控制概念 Q.!8q3`
C (153)controllable cost 可控制成本 iJq}tIk#2'
C (154)conversion cost 加工成本 8Uc#>Ae'_
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
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C (156)corporate appraisal 公司评估 7)[4|I
C (157)corporate planning 公司计划 ?
4xTA
C (158)corporate social reporting 公司社会报告 {dA#r>z\1
C (159)corporation 股份公司 MJK L4 G
C (160)cost 成本 *iYs,4
C (161)cost account 成本帐户 {4#'`Eejj
C (162)cost accounting 成本会计 4).q+{#k
C (163)cost accounting manual 成本手册 u{I)C0
C (164)cost accounts calendar 成本报表的日历时间 Ij#?r2Z%
C (165)cost adjustment 成本调整 ?+51 B-
C (166)cost allocation 成本分配 p#3P`I>ZrT
C (167)cost apportionment 成本分摊 &!~q#w1W-5
C (168)cost attribution 成本归属 e\/Lcng
C (169)cost audit 成本审计 u+S*D\p<`
C (170)cost behaviour 成本性态 f4uK_{
C (171)cost benefit analysis 成本效益分析 ]` 3;8,
C (172)cost center 成本中心 O"Ar3>
C (173)cost driver 成本动因