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注会《审计》英语常用词汇 gbh:Y}_FU
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1.audit 审计 Jzj~uz
2.attestation 鉴证 JU6np 4
3.credibility 可信赖程度 0CR;t`M@
4.audit of financial statements 财务报表审计 9c 6V&b
5.agreed-upon procedures 执行商定程序 h=tY 5]8
6.high levels of assurance 高水平保证 sg y
7.compilation 编制 JQCwI`%i
8.reliability 可靠性 .`p_vS9
9.relevance 相关性 3$b(iI< "
10.professional skepticism 职业谨慎
Qi}LV"&L
11.objectivity 客观性 loB/w{r*x
12. professional competence 专业胜任能力 2n=;"33%a
13.Senior/CPA-in-charge 项目经理 93dotuF
14.audit engagement letter 业务约定书 n"
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15.recurring audit 连续审计 Rju8%FRO
16.the client 委托人 vP2QAGk<
17.change CPA 更换注册会计师 P&Y
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18.the existing CPA 现任注册会计师 tvUvd(8w
19.the successor CPA 后任注册会计师 `iI"rlc
20.the preceding CPA前任注册会计师 4tU~ ^z
21.issue the audit report 出具审计报告 V Y3{1Dlf
22.expert 专家 1L|(:m+
23.the board of directors 董事会 {P5@2u6S
24.knowledge of the entity‘ s business 了解被审计单位情况 {|%O)fr,
25.assess material misstatement risks评估重大错报风险 #Q"vwek
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 O+$70
27.a general knowledge of —— 初步了解―――的情况 -T8
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28.a more knowledge of—— 进一步了解的情况 l.juys8s
29.the prior year‘s working papers 以前年度工作底稿 !O-+h0Z
30.minutes of meeting 会议纪要 M&FuXG%
31.business risks 经营风险 m0
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32.appropriateness 适当性 B@=<'/S\7
33.accounting estimate 会计估计 E0Djo'64
34.management representations 管理层声明 1sjn_fPz
35.going concern assumption 持续经营假设 (`u!/
36.audit plan 审计计划 \_E.%K
37.significant audit areas 重点审计领域 U VKN#"_{
38.error 错误 SS~Q ;9o
39.fraud舞弊 sdWl5 "
40.modified or additional procedures 修改或追加审计程序 Uz|]}t5V
41.misappropriation of assets 侵占资产 DE ws+y-*
42.transactions without substance 虚假交易 ,LZ:y1z'V-
43.unusual pressures 异常压力 }v,THj
44.the suspected noncompliance 涉嫌存在违法行为 q@9i3*q;
45.materialiy 重要性 Oy&'zigJ
46.exceed the materiality level 超过重要性水平 81cmG`G7
47.approach the materiality level 接近重要性水平 =@ZtUjcJx
48.an acceptably low level 可接受水平 JWL J<z
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Z L</
50.misstatements or omissions 错报或漏报 to 6Q90(
51.aggregate 总计 +df?N
52.subsequent events 期后事项 Ak Tw?v'
53.adjust the financial statements 调整财务报表 ?m1$*j
54.perform additional audit procedures 实施追加的审计程序 EC'bgFe
55.audit risk 审计风险 #:|?t&On
56.detection risk 检查风险 l`&6W?C
57.inappropriate audit opinion 不适当的审计意见 WZ&@
J B
58.material misstatement 重大的错报 @3 c#\jx
59.tolerable misstatement 可容忍错报 dA/o4co
60.the acceptable level of detection risk 可接受的检查风险 =7fh1XnW
61.assessed level of material misstatement risk 重大错报风险的评估水平 (dF;Gcw+
62.simall business 小规模企业 MPn>&28"|K
63.accounting system 会计系统 o(/ia3
64.test of control 控制测试 sVd_O[
65.walk-through test 穿行测试 D~Ohw sL4
66.communication 沟通 03WRj+w
67.flow chart 流程图 ~4MjJKzA
68.reperformance of internal control 重新执行 yQ{_\t1Wd
69.audit evidence 审计证据 J.2]k
m
70.substantive procedures 实质性程序 FM"BTA:C
71.assertions 认定 i%PHYSJ.
72.esistence 存在 .oj" ru
73.occurrence 发生 gsWlTI
74.completeness 完整性 3b@1Zahz
75.rights and obligations 权利和义务 0DIM]PS
76.valuation and allocation 计价和分摊 D{c>i`\G
77.cutoff 截止 G@EjWZQ
78.accuracy 准确性 [KI`e
79.classification 分类 xKST-:c +
80.inspection 检查 FR^wDm$
81.supervision of counting 监盘
jnzz~:
82.observation 观察 dG>Wu o
83.confirmation 函证 |/=p
84.computation 计算 ' 5 qL
85.analytical procedures 分析程序 9c}]:3#XO
86.vouch 核对 u6I0<i_KZ
87.trace 追查 k`mrRs
88.audit sampling 审计抽样 zMzf=~
89.error 误差 [pgkY!R?)
90.expected error 预期误差 '3UIriY6
91.population 总体 >m6,xxTR
92.sampling risk 抽样风险 R
4QwWSBJ
93.non- sampling risk 非抽样风险 Po!JgcJ#\
94.sampling unit 抽样单位 q\y#
95.statistical sampling 统计抽样 il cy/
96.tolerable error 可容忍误差 eKpxskbhZ
97.the risk of under reliance 信赖不足风险 i-s?"Fk
98.the risk of over reliance 信赖过度风险 %802H%+
99.the risk of incorrect rejection 误拒风险 G%8)6m'3
100. the risk of incorrect acceptance 误受风险 < Gy!i/
101.working trial balance 试算平衡表 &R FM
d=
102.index and cross-referencing 索引和交叉索引 9g5{3N3
103.cash receipt 现金收入 &Yks,2:P
104.cash disbursement 现金支出 `{Di*
105.bank statement 银行对账单 +fCyR
106.bank reconciliation 银行存款余额调节表 X`v79`g_
107.balance sheet date 资产负债表日 dms:i)L2
108.net realizable value 可变现净值 (VI* c!N
109.storeroom 仓库 JS7}K)A2B6
110.sale invoice 销售发票 iLd"tn'
111.price list 价目表 6dR-HhF
112.positive confirmation request 积极式询证函 ~v(M6dz~vk
113.negative confirmation request 消极式询证函 {S"
114.purchase requisition 请购单 (=tF2YBV
115.receiving report 验收报告 aU]O$Pg{
116.gross margin 毛利 I;.!
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117.manufacturing overhead 制造费用 @uM3iO7&
118.material requisition 领料单 J (&M<<%
119.inventory-taking 存货盘点 b}*@=X=4o
120.bond certificate 债券 {p*hN i)0
121.stock certificate 股票 (VXx G/E3
122.audit report 审计报告 `_g?y)
123.entity 被审计单位 sa gBmA~
124.addressee of the audit report 审计报告的收件人 Gp3nR<+
125.unqualified opinion 无保留意见 g9weJ6@}M
126.qualified opinion 保留意见 -G<2R"Q#N
127.disclaimer of opinion 无法表示意见 3|
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128.adverse opinion 否定意见 cwWSNm|
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A (1)ABC 作业基础成本计算 pGbFg&
A (2)absorbed overhead 已吸收制造费用 yc%E$g
A (3)absorption costing 吸收成本计算 Yx}"> ;\
A (4)account 账户,报表 $L&9x3+?Kg
A (5)accounting postulate 会计假设 vu'!-K=0
A (6)accounting series release 会计公告文件 +?5Uy*$
A (7)accounting valuation 会计计价 bHQK
RV
A (8)account sale 承销清单 7MuK/q.
A (9)accountability concept 经营责任概念 400Tw`AiJ
A (10)accountancy 会计职业 tp0!,ne*
A (11)accountant 会计师 <;,S"e
A (12)accounting 会计 N} x/&e
A (13)agency cost 代理成本 lgjoF_D
A (14)accounting bases 会计基础 k.=S+#"}
A (15)accounting manual 会计手册 g"dZB2`C
A (16)accounting period 会计期间 R
!V5-0%
A (17)accounting policies 会计方针 &DbGyV8d"|
A (18)accounting rate of return 会计报酬率 [cTRz*\s
A (19)accounting reference date 会计参照日 y%IG:kZ,
A (20)accounting reference period 会计参照期间 v1X&p\[d
A (21)accrual concept 应计概念 zmL~]!~&
A (22)accrual expenses 应计费用 & L.PU@
A (23)acid test ration 速动比率(酸性测试比率) jY#(A23
A (24)acquisition 购置 T?]kF-
A (25)acquisition accounting 收购会计 +%le/Pg@
A (26)activity based accounting 作业基础成本计算 =S[FJaIu7
A (27)adjusting events 调整事项 i^s`6:rNu
A (28)administrative expenses 行政管理费 +Sd x8 Z5
A (29)advice note 发货通知 \{MrQ2
jd
A (30)amortization 摊销 +.gf]|
A (31)analytical review 分析性检查 Q&.IlVB[
A (32)annual equivalent cost 年度等量成本法 _L:i=.hxN
A (33)annual report and accounts 年度报告和报表 s7UhC.>'@
A (34)appraisal cost 检验成本 r_V2 J{B
A (35)appropriation account 盈余分配账户 sx-Hw4.a"
A (36)articles of association 公司章程细则 mOz&6T<|
A (37)assets 资产 An8%7xa7
A (38)assets cover 资产保障 /:Z~"Q*r
A (39)asset value per share 每股资产价值 &8X
.!r`f
A (40)associated company 联营公司 q(jkit~`A
A (41)attainable standard 可达标准 9#EHXgz
l#5~t|\
A (42)attributable profit 可归属利润 _,Rsl$Tk'
A (43)audit 审计 \%-E"[!
A (44)audit report 审计报告 V'Z&>6Z
A (45)auditing standards 审计准则 a$xeiy9
A (46)authorized share capital 额定股本 oXQ<
9t1(
A (47)available hours 可用小时 dIk8TJ
A (48)avoidable costs 可避免成本 >TlW]st
B (49)back-to-back loan 易币贷款 XYK1-m}2
B (50)backflush accounting 倒退成本计算 zU4V^N'
B (51)bad debts 坏帐 \&\_>X.,
B (52)bad debts ratio 坏帐比率 :Er^"9'A2
B (53)bank charges 银行手续费 Uaus>Frx.T
B (54)bank overdraft 银行透支 dK J@{d
B (55)bank reconciliation 银行存款调节表 EZ%w=
B (56)bank statement 银行对账单 Uxk[O
B (57)bankruptcy 破产 k"q!|+&Fs
B (58)basis of apportionment 分摊基础 l}Q"Nb)
B (59)batch 批量 R%Ui6dCLo
B (60)batch costing 分批成本计算 O2`oe4."vd
B (61)beta factor B(市场)风险因素 I9[1U
B (62)bill 账单 xb+RRTgj
B (63)bill of exchange 汇票 wDT>">&d
B (64)bill of landing 提单 9lZAa8Rx i
B (65)bill of materials 用料预计单 fr}1_0DDz
B (66)bill payable 应付票据 H[BD)
B (67)bill receivable 应收票据 yyY~ *
Le
B (68)bin card 存货记录卡 L25kh}Q#7
B (69)bonus 红利 YGq=8p7.R
B (70)book-keeping 薄记 ,67"C2Y
B (71)Boston classification 波士顿分类 D00G1:Ft(T
B (72)breakeven chart 保本图 aN^]bs?R
B (73)breakeven point 保本点 ia%z+:G
B (74)breaking-down time 复位时间
F_A%8)N
B (75)budget 预算 ||-nmOy
B (76)budget center 预算中心 =jg#fdM
-
B (77)budget cost allowance 预算成本折让 EJf #f
B (78)budget manual 预算手册 g>2aIun_Q
B (79)budget period 预算期间 sU) TXL'_!
B (80)budgetary control 预算控制 ?S (im
B (81)budgeted capacity 预算生产能力 v !
7s
M
B (82)burden 制造费用 '|vD/Qf=&
B (83)business center 经营中心 ;{<aA 5
B (84)business entity 营业个体 tigT@!`$Y
B (85)business unit 经营单位 o&(wg(Rv
B (86)buy-out management 管理性购买产权 YBb)/ZghY
B (87)by-product 副产品 k:b/Gq`
C (88)called-up share capital 催缴股本 uije#cj#O
C (89)capacity 生产能力
&+mV7o
C (90)capacity ratios 生产能力比率 ~I{EE[F>qL
C (91)capital 资本 @Ii-NmOr
C (92)capital assets pricing model资本资产计价模式 21r==
H$
C (93)capital commitment 承诺资本 j|:dYt`WM
C (94)capital employed 已运用的资本 4p.^'2m
C (95)capital expenditure 资本支出 ]dvPx^`d{
C (96)capital expenditureauthorization 资本支出核准 OFc\fW#
C (97)capital expenditure control 资本支出控制 *IC^IC:
C (98)capital expenditure proposal资本支出申请 s}6+8 fE"
C (99)capital funding planning 资本基金筹集计划 ;{|X,;s
C (100)capital gain 资本收益 q[7CPE0n
C (101)capital investment appraisal资本投资评估 \+-
zRR0
C (102)capital maintenance 资本保全 Zp?4uQ)[W
C (103)capital resource planning 资本资源计划 _ Yfmxn8V
C (104)capital surplus 资本盈余 cA D[3b[Gk
C (105)capital turnover 资本周转率 9YB2e84j
C (106)card 记录卡 O~V1Ywfq7^
C (107)cash 现金 8zY)J #
C (108)cash account 现金账户 4SgF,a
c3r
C (109)cash book 现金账薄 ?hnx/z+uT
C (110)cash cow 金牛产品
S}[l*7
C (111)cash flow 现金流量 [ `7%sn]$
C (112)cash discounted 现金贴现 lsk_P&M
C (113)cash flow budget 现金流量预算 <3 A0={En
C (114)cash flow statement 现金流量表 -"=)z/
S
C (115)cash ledger 现金分类账 `ncNEHh7K
C (116)cash limit 现金限额 6^)rv-L~5y
C (117)CCA 现时成本会计 cFK @3a
C (118)center 中心 `OqM8U
@
C (119)changeover time 变更时间 Gqb])gXpl
C (120)chartered entity 特许经济个体 B
MM--y@
C (121)cheque 支票 gH[,Xx?BN!
C (122)cheque register 支票登记薄 WmeKl
C (123)coin analysis 零钱分类 K UKACUL
C (124)classification 分类 OOnX`
C (125)clock card 工时卡 #uSK#>H_!
C (126)code 代码 Zb(E:~h\
C (127)commitment accounting 承诺确认会计 \q "N/$5{f
C (128)common cost 共同成本 wJe?t$ac?
C (129)company limited byguarantee 有限担保责任公司 ?c]n^GvG
C (130)company limited shares 股份有限公司 0"78/6XIs
C (131)competitive position 竞争能力状况 d|XmasGN
C (132)concept 概念 qTT,U9]:
C (133)conglomerate 跨行业企业 5u r)uz]w8
C (134)consistency concept 一致性概念 w&Y{1r F>
C (135)consolidated accounts 合并报表 MuwQZ]u
C (136)consolidation accounting 合并会计 SHV4!xP-V
C (137)consortium 财团 |t))u`~
C (138)contingency plan 应急计划 X8i(~
B
C (139)contingent liabilities 或有负债 Gh}yb-$N`&
C (140)continuous operation 连续生产 :P$#M
C
C (141)contra 抵消 P`S@n/}
C (142)contract cost 合同成本 2C$R4:Ssw)
C (143)contract costing 合同成本计算 ;#1Iiuh
C (144)contribution 贡献毛益 .m;G$X|3U
C (145)contribution centre 贡献中心 N2ied^* 0
C (146)contribution chart 贡献图 1D F/6y
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ~=En+J}*
C (148)contribution to salesration 贡献毛益对销售比率 9Ma0^_
C (149)control 控制 O/Rhf[7v*
C (150)control account 控制帐户 fKHE;A*>%
C (151)control limits 控制限度 ['q&@_d7
C (152)controllability concept 可控制概念 maNW{"1
C (153)controllable cost 可控制成本 c)}2K0
C (154)conversion cost 加工成本 EH n"n"Y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ibp
zeuUl
C (156)corporate appraisal 公司评估 :
K':P5i
C (157)corporate planning 公司计划 9MY
7a=5E~
C (158)corporate social reporting 公司社会报告 LOvHkk@+
C (159)corporation 股份公司 EpYy3^5d
C (160)cost 成本 hePPxKQ-
C (161)cost account 成本帐户 Wht(O~F
C (162)cost accounting 成本会计 g5Z#xszj+
C (163)cost accounting manual 成本手册 >?lOE
-}^
C (164)cost accounts calendar 成本报表的日历时间 :7g=b%;
C (165)cost adjustment 成本调整 x%N\5 V1
C (166)cost allocation 成本分配 ~rD={&0
C (167)cost apportionment 成本分摊 y
"w|g~x]c
C (168)cost attribution 成本归属 MFt*&%,JX
C (169)cost audit 成本审计 .]x2K-Sf
C (170)cost behaviour 成本性态 #!2k<Q*5uT
C (171)cost benefit analysis 成本效益分析 LD>\#q8a*
C (172)cost center 成本中心 ytz SAbj
C (173)cost driver 成本动因