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注会《审计》英语常用词汇 L=,OZ9aA
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1.audit 审计 (w
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2.attestation 鉴证 &p5&=zV}
3.credibility 可信赖程度 ->\N_|_
4.audit of financial statements 财务报表审计 2 H[ ; v +
5.agreed-upon procedures 执行商定程序 '61i2\[lZQ
6.high levels of assurance 高水平保证 |rMq;Rgu?
7.compilation 编制 %[wTz$S"
8.reliability 可靠性 "B#Y-
9.relevance 相关性 @,k7xm$u
10.professional skepticism 职业谨慎 M>T[!*nTj
11.objectivity 客观性 IAI(Ix
12. professional competence 专业胜任能力 2F1ZAl
13.Senior/CPA-in-charge 项目经理 W;q+, Io
14.audit engagement letter 业务约定书 Z,WubX<
15.recurring audit 连续审计 QY@u}&m%o
16.the client 委托人 &<Mt=(qY1
17.change CPA 更换注册会计师 c3] C:t+
18.the existing CPA 现任注册会计师 "u;YI=+
19.the successor CPA 后任注册会计师 iK!dr1:wSw
20.the preceding CPA前任注册会计师 x;j{}
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21.issue the audit report 出具审计报告 Wr5 Q5s)c
22.expert 专家 :u
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23.the board of directors 董事会 lkA^\+Ct
24.knowledge of the entity‘ s business 了解被审计单位情况 R2 lXTW*
25.assess material misstatement risks评估重大错报风险 5`~mqqR5
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 ~:[!Uyp0b
27.a general knowledge of —— 初步了解―――的情况 q#NR32byF
28.a more knowledge of—— 进一步了解的情况 Vclr2]eV4O
29.the prior year‘s working papers 以前年度工作底稿 R&#tSL
30.minutes of meeting 会议纪要 :y#T9R9
31.business risks 经营风险 QR"bYQ
32.appropriateness 适当性 B3mS]
33.accounting estimate 会计估计 O8lFx_N7Q
34.management representations 管理层声明 ,
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35.going concern assumption 持续经营假设 %/T7Z;d
36.audit plan 审计计划 +`.,| |Mq
37.significant audit areas 重点审计领域 _s+c+]bO
38.error 错误 vXdZmYrC
39.fraud舞弊 S`iR9{+&
40.modified or additional procedures 修改或追加审计程序 5ZK&fKeCF
41.misappropriation of assets 侵占资产 CISO<z0
42.transactions without substance 虚假交易 ]JjK#eh
43.unusual pressures 异常压力 g9KTn4
44.the suspected noncompliance 涉嫌存在违法行为 ^ve14mbF#.
45.materialiy 重要性 `T"rG}c
46.exceed the materiality level 超过重要性水平 k4{:9zL1#?
47.approach the materiality level 接近重要性水平 `~h4D(n`
48.an acceptably low level 可接受水平 t> .
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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 x<ax9{
50.misstatements or omissions 错报或漏报 y-B=W]E
51.aggregate 总计 qu~X.
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52.subsequent events 期后事项 5HKW"=5Cf
53.adjust the financial statements 调整财务报表 iW;i!,
54.perform additional audit procedures 实施追加的审计程序 {38\vX,I(w
55.audit risk 审计风险 p|qyTeg
56.detection risk 检查风险 >(3\kiYS
57.inappropriate audit opinion 不适当的审计意见 #BY`h~&T
58.material misstatement 重大的错报 m\vmY
59.tolerable misstatement 可容忍错报 ?6P.b6m}0
60.the acceptable level of detection risk 可接受的检查风险 xAhxD|4_
61.assessed level of material misstatement risk 重大错报风险的评估水平 i]o"_=C
62.simall business 小规模企业 s0C:m
63.accounting system 会计系统 j~`\XX{>
64.test of control 控制测试 v`DI<Lt
65.walk-through test 穿行测试 w?LrJ37u
66.communication 沟通
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67.flow chart 流程图 <
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68.reperformance of internal control 重新执行 *>q/WLR
69.audit evidence 审计证据 iwF9[wAft
70.substantive procedures 实质性程序 T~xwo
71.assertions 认定 l7}
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72.esistence 存在 e8P-k3a"5:
73.occurrence 发生 lr@#^
74.completeness 完整性 pz|'l
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75.rights and obligations 权利和义务 =!b6FjsiG
76.valuation and allocation 计价和分摊 aP-<4uGx
77.cutoff 截止 Sq2P-y!w
78.accuracy 准确性 <a^Oj LLU
79.classification 分类 @T-p2#&
80.inspection 检查 J
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81.supervision of counting 监盘 HU ;#XU1
82.observation 观察 K^[#]+nQ
83.confirmation 函证 $_;e>*+x
84.computation 计算 rN/|(@
85.analytical procedures 分析程序 'UU\4M
86.vouch 核对 JX
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87.trace 追查 1B=>_3_
88.audit sampling 审计抽样 K>/%X!RW
89.error 误差 ~P*4V]L^
90.expected error 预期误差 3ec`Wa
91.population 总体 YT#3n
92.sampling risk 抽样风险 ^jE8+h
93.non- sampling risk 非抽样风险 _BM4>r?\
94.sampling unit 抽样单位 MCTsi:V>+
95.statistical sampling 统计抽样 Nw_@A8-r
96.tolerable error 可容忍误差 b1#dz]
97.the risk of under reliance 信赖不足风险 ]T:;Vo
98.the risk of over reliance 信赖过度风险 Z|lU8`'5
99.the risk of incorrect rejection 误拒风险 #Pk$L+C
100. the risk of incorrect acceptance 误受风险 *Zk>2<^R
101.working trial balance 试算平衡表 PmpNAVE'
102.index and cross-referencing 索引和交叉索引 'tgKe!-@
103.cash receipt 现金收入 <Zb/
104.cash disbursement 现金支出 fwR_OB:$
105.bank statement 银行对账单 d3Mva,bw<
106.bank reconciliation 银行存款余额调节表 XOP"Px@
107.balance sheet date 资产负债表日 YwEpy(}hJm
108.net realizable value 可变现净值 */qtzt
109.storeroom 仓库 }T2xXbU
110.sale invoice 销售发票 ~&dyRtW4
111.price list 价目表 X2sH E
112.positive confirmation request 积极式询证函 kOwMs<1J
113.negative confirmation request 消极式询证函 21X`h3+=
114.purchase requisition 请购单 V9yl4q-bL
115.receiving report 验收报告
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116.gross margin 毛利 ;|T!
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117.manufacturing overhead 制造费用 H6*^Ga
118.material requisition 领料单 2F{hg%
119.inventory-taking 存货盘点 $ ,Ck70_
120.bond certificate 债券 Vv.r8IGYm
121.stock certificate 股票 M9\#Aq&\i
122.audit report 审计报告 XN=67f$Hw
123.entity 被审计单位 /*FH:T<V
124.addressee of the audit report 审计报告的收件人 nQX+pkJ
125.unqualified opinion 无保留意见 zE T^T5>:
126.qualified opinion 保留意见 N
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127.disclaimer of opinion 无法表示意见 S{t +>/
128.adverse opinion 否定意见 |077Sf|
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A (1)ABC 作业基础成本计算 `:8J46or
A (2)absorbed overhead 已吸收制造费用 ?Ea;J0V
A (3)absorption costing 吸收成本计算 +d}E&=p_
A (4)account 账户,报表 96cJ8I8
A (5)accounting postulate 会计假设 d_UN0YT<
A (6)accounting series release 会计公告文件 H<hVTc{K
A (7)accounting valuation 会计计价 ^ 2GHe<Y
A (8)account sale 承销清单 jdZ~z#`(!:
A (9)accountability concept 经营责任概念 b
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A (10)accountancy 会计职业 GG064zPq7
A (11)accountant 会计师 }
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A (12)accounting 会计 {R<Ea
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A (13)agency cost 代理成本 j`'`)3f
A (14)accounting bases 会计基础 x5`br.
b
A (15)accounting manual 会计手册 {N2g8W:
A (16)accounting period 会计期间 _/8FRkx
A (17)accounting policies 会计方针 )UgX3+@
A (18)accounting rate of return 会计报酬率 )[H{yQ
A (19)accounting reference date 会计参照日 !-2R;yo12
A (20)accounting reference period 会计参照期间 S=R7`a<.5
A (21)accrual concept 应计概念 YBYZ=,"d
A (22)accrual expenses 应计费用 KoE8Mp
A (23)acid test ration 速动比率(酸性测试比率) H1<>NWm!v7
A (24)acquisition 购置 h~&gIub
A (25)acquisition accounting 收购会计 |b-9b&
A (26)activity based accounting 作业基础成本计算 #_lt~^6
A (27)adjusting events 调整事项 N8qDdr9p?c
A (28)administrative expenses 行政管理费 Wcb7
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A (29)advice note 发货通知 7^wc)E^H
A (30)amortization 摊销 *D o/+[Ae
A (31)analytical review 分析性检查 F(4?tX T
A (32)annual equivalent cost 年度等量成本法 U4m9e|/H;z
A (33)annual report and accounts 年度报告和报表 ]{"Br$
A (34)appraisal cost 检验成本 F:*W5xX
A (35)appropriation account 盈余分配账户 3iw{SEY
A (36)articles of association 公司章程细则 }kw/W#)J
A (37)assets 资产 Um1[sMc{au
A (38)assets cover 资产保障 JdIlWJY
A (39)asset value per share 每股资产价值 4h@Z/G!T3
A (40)associated company 联营公司 .s#;s'>g
A (41)attainable standard 可达标准 ]| N3eu
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A (42)attributable profit 可归属利润
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A (43)audit 审计 :4~g;2oag
A (44)audit report 审计报告 rl9.]~
A (45)auditing standards 审计准则 T\Uek-(
A (46)authorized share capital 额定股本 [:xiZ
A (47)available hours 可用小时 5H=ko8fZ=
A (48)avoidable costs 可避免成本 KD/V aN
B (49)back-to-back loan 易币贷款 ??n*2s@t
B (50)backflush accounting 倒退成本计算 GN KF&M
B (51)bad debts 坏帐 "ZTTg>r
B (52)bad debts ratio 坏帐比率 *~m+Nc`D,N
B (53)bank charges 银行手续费 &1+X\c+tb
B (54)bank overdraft 银行透支 &/Ro lIHF
B (55)bank reconciliation 银行存款调节表 4w#``UY)'
B (56)bank statement 银行对账单 J=pztASt
B (57)bankruptcy 破产 J_>w 3
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B (58)basis of apportionment 分摊基础 }FzqW*4~
B (59)batch 批量 YF+n
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B (60)batch costing 分批成本计算 d
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B (61)beta factor B(市场)风险因素 hp{OL< 2M
B (62)bill 账单 gM [w1^lj
B (63)bill of exchange 汇票 F
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B (64)bill of landing 提单 M xyN\Mq'
B (65)bill of materials 用料预计单 piU/&
B (66)bill payable 应付票据 h" H2z1$
B (67)bill receivable 应收票据 9f\/
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B (68)bin card 存货记录卡 &$`yo`
B (69)bonus 红利 k`GA\&zt
B (70)book-keeping 薄记 oI^4pwn h
B (71)Boston classification 波士顿分类 Oy 2+b1{
B (72)breakeven chart 保本图 ',
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B (73)breakeven point 保本点 N}\[Gr
B (74)breaking-down time 复位时间 DJP2IP
B (75)budget 预算 k</%YKk
B (76)budget center 预算中心 v
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B (77)budget cost allowance 预算成本折让 Y?ez9o:/#
B (78)budget manual 预算手册 C&++VRnm
B (79)budget period 预算期间 W>q HFoKa
B (80)budgetary control 预算控制 +za8=`2o
B (81)budgeted capacity 预算生产能力 c1%H4j4/
B (82)burden 制造费用 lg047K
B (83)business center 经营中心 ~4?9a(>3
B (84)business entity 营业个体 nenU)*o
B (85)business unit 经营单位 ;Ag
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B (86)buy-out management 管理性购买产权 zni)<fmju
B (87)by-product 副产品 = waA`I
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C (88)called-up share capital 催缴股本 *6 _tQ9G
C (89)capacity 生产能力 J)mhu}
C (90)capacity ratios 生产能力比率 -{`@=U
C (91)capital 资本 [!%![E
C (92)capital assets pricing model资本资产计价模式 S$2b>
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C (93)capital commitment 承诺资本 [frq
'c
C (94)capital employed 已运用的资本 EC|'l
C (95)capital expenditure 资本支出 +:3*
C (96)capital expenditureauthorization 资本支出核准 iMfngIs |
C (97)capital expenditure control 资本支出控制 1
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C (98)capital expenditure proposal资本支出申请 v=('{/^~>
C (99)capital funding planning 资本基金筹集计划 m^x6>9,
C (100)capital gain 资本收益 :_Eqf8T
C (101)capital investment appraisal资本投资评估 Agrp(i"\@
C (102)capital maintenance 资本保全 n ]dL?BJ
C (103)capital resource planning 资本资源计划 ,RN:^5 p
C (104)capital surplus 资本盈余 aTf`BG{kw
C (105)capital turnover 资本周转率 :8A!HI}m{
C (106)card 记录卡 9}z0J
C (107)cash 现金 :{(w3<i
C (108)cash account 现金账户 7z~_/mAI
C (109)cash book 现金账薄 5XLs} :
C (110)cash cow 金牛产品 si4don
C (111)cash flow 现金流量 WoxwEi1~0
C (112)cash discounted 现金贴现 `Y?87f:SP
C (113)cash flow budget 现金流量预算 Jjl`_X$CB
C (114)cash flow statement 现金流量表 97)/"i e
C (115)cash ledger 现金分类账 wCk~CkC?
C (116)cash limit 现金限额 XNgDf3T
C (117)CCA 现时成本会计 (MHAJ]Rx
C (118)center 中心 `gKf#f
C (119)changeover time 变更时间 ]:34kE}e5
C (120)chartered entity 特许经济个体 C;(t/zh
C (121)cheque 支票 @(C1_
C (122)cheque register 支票登记薄 #Wu*3&a]yU
C (123)coin analysis 零钱分类 YIR
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C (124)classification 分类 J~(Wf%jM~
C (125)clock card 工时卡 L
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C (126)code 代码 Q]o C47(
C (127)commitment accounting 承诺确认会计 XR!us/U`a
C (128)common cost 共同成本 V34hFa
C (129)company limited byguarantee 有限担保责任公司 KR"M/#
C (130)company limited shares 股份有限公司 ,.gQ^^+=
C (131)competitive position 竞争能力状况 ;O<9|?
C (132)concept 概念 U.{l;EL:T
C (133)conglomerate 跨行业企业 $wYFEz
C (134)consistency concept 一致性概念 WMMO5_Mz
C (135)consolidated accounts 合并报表 GA`PY-Vs)
C (136)consolidation accounting 合并会计 ;Eec5w1
C (137)consortium 财团 -Z-IF#%
C (138)contingency plan 应急计划 FYS/##r
C (139)contingent liabilities 或有负债 /k"`7`!
C (140)continuous operation 连续生产 -7!&@wuQ
C (141)contra 抵消 `>o?CIdp
C (142)contract cost 合同成本 y$<Vha
C (143)contract costing 合同成本计算 `mT$s,:h
C (144)contribution 贡献毛益 M# 18H<]
C (145)contribution centre 贡献中心 RmrL^asg
C (146)contribution chart 贡献图 Tlj:%yK2
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 E\m5%bK\B
C (148)contribution to salesration 贡献毛益对销售比率 0P>OJYFr'
C (149)control 控制 $Ci0I+5w
C (150)control account 控制帐户 <5=JE*s$NS
C (151)control limits 控制限度 jp'
K%P
C (152)controllability concept 可控制概念 >M Jg ,
C (153)controllable cost 可控制成本 5'a3huRtV
C (154)conversion cost 加工成本 #P#-xz
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~:km]?lz0
C (156)corporate appraisal 公司评估 ,#W
C (157)corporate planning 公司计划 JY!l!xH(6
C (158)corporate social reporting 公司社会报告 8}w6z7e|{
C (159)corporation 股份公司 lnGq :-
C (160)cost 成本 Q%aU42?_1
C (161)cost account 成本帐户 'B0{U4?
C (162)cost accounting 成本会计 ^`f*'Z
C (163)cost accounting manual 成本手册 n41@iK2l
C (164)cost accounts calendar 成本报表的日历时间 6dAEM;$_Z
C (165)cost adjustment 成本调整 ?X?&~3iD%
C (166)cost allocation 成本分配 r6'UUu
C (167)cost apportionment 成本分摊 fIF<g@s
C (168)cost attribution 成本归属 e4FM} z[
C (169)cost audit 成本审计 wB>r(xQ'
C (170)cost behaviour 成本性态 ^KB~*'DN~s
C (171)cost benefit analysis 成本效益分析 lt$zA%`odc
C (172)cost center 成本中心 ~el3I=KC}
C (173)cost driver 成本动因