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注会《审计》英语常用词汇 W
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1.audit 审计 xFekSH7[F
2.attestation 鉴证 0l4f%'f
3.credibility 可信赖程度 3;FV^V'
4.audit of financial statements 财务报表审计 SuB8mPn
5.agreed-upon procedures 执行商定程序 , O/IY
6.high levels of assurance 高水平保证 kh{3s:RQfC
7.compilation 编制 98)C
7N'
8.reliability 可靠性 k$ T
9.relevance 相关性 #s81k@#X
10.professional skepticism 职业谨慎 _g
fmo
11.objectivity 客观性 $.t>* Bq
12. professional competence 专业胜任能力 Mvue>)g~>
13.Senior/CPA-in-charge 项目经理 hkyO_ns
14.audit engagement letter 业务约定书 gq;>DY]
15.recurring audit 连续审计 dC8}Ttc}
16.the client 委托人 liG|#ny{
17.change CPA 更换注册会计师 [=BMvP5
18.the existing CPA 现任注册会计师 O) TS$
19.the successor CPA 后任注册会计师 Z:<an+v|5
20.the preceding CPA前任注册会计师 tHo|8c~[
21.issue the audit report 出具审计报告 @D!*@M6
22.expert 专家 =E>P,"D
23.the board of directors 董事会 UX[s5#
24.knowledge of the entity‘ s business 了解被审计单位情况 <5mv8'{L
25.assess material misstatement risks评估重大错报风险 9gdK&/ulR
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 ~ +>ehU
27.a general knowledge of —— 初步了解―――的情况 \K~wsu/?`
28.a more knowledge of—— 进一步了解的情况 1og+(m`BL
29.the prior year‘s working papers 以前年度工作底稿 v-SXPL]_^
30.minutes of meeting 会议纪要 W8$0y2
31.business risks 经营风险 %k32:qe
32.appropriateness 适当性 }#u #m.
33.accounting estimate 会计估计 c|`$
h
34.management representations 管理层声明 Zhv%mUj
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35.going concern assumption 持续经营假设 P$0c{B4I
36.audit plan 审计计划 \v6lcAL-
37.significant audit areas 重点审计领域 Ncsh{.
38.error 错误 x{8h3.ZQ,
39.fraud舞弊 HzKY2F(,
40.modified or additional procedures 修改或追加审计程序 ~@Q]@8Tv\
41.misappropriation of assets 侵占资产 rX /'
42.transactions without substance 虚假交易 !zx8I7e4
43.unusual pressures 异常压力 ;Vc|3
44.the suspected noncompliance 涉嫌存在违法行为 `Fo/RZOW
45.materialiy 重要性 JKfJ%yy |
46.exceed the materiality level 超过重要性水平 Q
K#wsw
47.approach the materiality level 接近重要性水平 @tY]=pqn_
48.an acceptably low level 可接受水平 p4MWX12
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 >p@b$po
50.misstatements or omissions 错报或漏报 [`
qdpzUp&
51.aggregate 总计 0+ $gR~^^
52.subsequent events 期后事项 d23=WNn
53.adjust the financial statements 调整财务报表 nD XEm6|e
54.perform additional audit procedures 实施追加的审计程序 PZJ9f8V
55.audit risk 审计风险 '7PaJj=Nx
56.detection risk 检查风险 "O0xh_Nr
57.inappropriate audit opinion 不适当的审计意见 hmd3W`8D
58.material misstatement 重大的错报 S4 Uu/EX6S
59.tolerable misstatement 可容忍错报 5qW>#pTFVV
60.the acceptable level of detection risk 可接受的检查风险 :>;F4gGVG
61.assessed level of material misstatement risk 重大错报风险的评估水平 OR!W3
@
62.simall business 小规模企业 CxjB9#
63.accounting system 会计系统 ^i Jyo&I
64.test of control 控制测试 *9$SFe|&n:
65.walk-through test 穿行测试 w(aHB8T
66.communication 沟通 !rr,(!Ip?O
67.flow chart 流程图 2vLun
68.reperformance of internal control 重新执行 Y
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69.audit evidence 审计证据 )MK$E,W
70.substantive procedures 实质性程序 Tn1V+)
71.assertions 认定 ltDohm?
72.esistence 存在 z8awND
73.occurrence 发生 YfB)TK\W9/
74.completeness 完整性 B+U:=591
75.rights and obligations 权利和义务 hEu_mw#
76.valuation and allocation 计价和分摊 -qDqJ62mC
77.cutoff 截止 RPgz"-
78.accuracy 准确性 oV0 45G
79.classification 分类 .4[3r[
80.inspection 检查 l#1#3F
81.supervision of counting 监盘 e9RYk:O
82.observation 观察 mc8Q2eQat}
83.confirmation 函证 !|xB>d
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84.computation 计算 I
2}eFz&FE
85.analytical procedures 分析程序 l7qW)<r
86.vouch 核对 6{]F#ig=
87.trace 追查 "4H@&:-(p
88.audit sampling 审计抽样 jK]1X8
89.error 误差 2<I=xWwFA
90.expected error 预期误差 "W%YsN0
91.population 总体 "%Y=+
92.sampling risk 抽样风险 4k@n5JNa
93.non- sampling risk 非抽样风险 qc
@cdi
94.sampling unit 抽样单位 jL^@;"/XhC
95.statistical sampling 统计抽样 q0VAkVHw4
96.tolerable error 可容忍误差 <JWU@A-.y
97.the risk of under reliance 信赖不足风险 ;Go^)bN
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98.the risk of over reliance 信赖过度风险 4 O8ct,Y
99.the risk of incorrect rejection 误拒风险 k Alxm{
100. the risk of incorrect acceptance 误受风险 2.niB>
101.working trial balance 试算平衡表 r
x2'].
102.index and cross-referencing 索引和交叉索引 IUv#nB3
103.cash receipt 现金收入 8R3{YJ6@T
104.cash disbursement 现金支出 mXp#6'a
105.bank statement 银行对账单 M['O`^
106.bank reconciliation 银行存款余额调节表 !9_(y~g{N
107.balance sheet date 资产负债表日 =b:XL#VA
108.net realizable value 可变现净值 W<prY
109.storeroom 仓库 b~,e(D9DG
110.sale invoice 销售发票 2@6@|jRG
111.price list 价目表 pvyEs|f=%
112.positive confirmation request 积极式询证函 bp:`m>4<
113.negative confirmation request 消极式询证函 #Z2'Y[@.
114.purchase requisition 请购单 vnvpb!
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115.receiving report 验收报告 $YEm(:v$
116.gross margin 毛利 K9k!P8Rd
117.manufacturing overhead 制造费用 H575W"53
118.material requisition 领料单 T{C;bf:Q
119.inventory-taking 存货盘点 f_S$CFa@
120.bond certificate 债券 ~?ezd0
121.stock certificate 股票 ~#3{5*
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122.audit report 审计报告 b`#YJpA
123.entity 被审计单位 /o;L,mcx*
124.addressee of the audit report 审计报告的收件人 I!Z`'1"
125.unqualified opinion 无保留意见 hXjZ>n``
126.qualified opinion 保留意见 *{w0=J[15
127.disclaimer of opinion 无法表示意见 `-pwP
128.adverse opinion 否定意见 JK =A=
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A (1)ABC 作业基础成本计算 Bgm8IK)6
A (2)absorbed overhead 已吸收制造费用 cr!W5+r
A (3)absorption costing 吸收成本计算 !t23
_b0
A (4)account 账户,报表 [Xu8~c X
A (5)accounting postulate 会计假设 ,w#lUgp
A (6)accounting series release 会计公告文件 '2
r
A (7)accounting valuation 会计计价 1WMZ$vsQUb
A (8)account sale 承销清单 XMI*obS'z
A (9)accountability concept 经营责任概念 3s!6rT_=)d
A (10)accountancy 会计职业 G)?*BH
A (11)accountant 会计师
F5Xb_&
A (12)accounting 会计 ~rBFP)
A (13)agency cost 代理成本 %`&n ;K.c
A (14)accounting bases 会计基础 !+PrgIp>
A (15)accounting manual 会计手册 N3L$"g5^
A (16)accounting period 会计期间 k-|
g
A (17)accounting policies 会计方针 Qjj }k)
A (18)accounting rate of return 会计报酬率 _C/|<Ot:
A (19)accounting reference date 会计参照日 cpa" ,8
A (20)accounting reference period 会计参照期间 8/aJ4w[A
A (21)accrual concept 应计概念 A?lLK&*
A (22)accrual expenses 应计费用 ,IPt4EH
$
A (23)acid test ration 速动比率(酸性测试比率) {:gx*4}q8
A (24)acquisition 购置 g9pKoi|\E
A (25)acquisition accounting 收购会计 F6q=W#~
A (26)activity based accounting 作业基础成本计算 a 20w.6F
A (27)adjusting events 调整事项 .Od:#(aq
A (28)administrative expenses 行政管理费 PuP"(
M
A (29)advice note 发货通知
$#hU_vr
A (30)amortization 摊销 0(y*EJA$
A (31)analytical review 分析性检查 }gv'r
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A (32)annual equivalent cost 年度等量成本法 ^@V*:n^
A (33)annual report and accounts 年度报告和报表 C|&tdh :g
A (34)appraisal cost 检验成本 #EzhtuHxn
A (35)appropriation account 盈余分配账户 4@0aN
6Os
A (36)articles of association 公司章程细则 |D)CAQn,
A (37)assets 资产 2.Vrh@FNRo
A (38)assets cover 资产保障 S5hc@^|0Z
A (39)asset value per share 每股资产价值 7T)y"PZ
A (40)associated company 联营公司 E D>7
A (41)attainable standard 可达标准 {A0F/#M]
#g6 _)B=S
A (42)attributable profit 可归属利润 UJ}}H}{
A (43)audit 审计 _;PQt" ]
A (44)audit report 审计报告 v"1&xe^4
A (45)auditing standards 审计准则 u;t<rEC2
A (46)authorized share capital 额定股本 0cHcBxdF
A (47)available hours 可用小时 h2zSOY{su
A (48)avoidable costs 可避免成本 7I[[S!((s
B (49)back-to-back loan 易币贷款 R1LirZlzJ
B (50)backflush accounting 倒退成本计算 "Q
OQ
B (51)bad debts 坏帐 gV@xu)l
B (52)bad debts ratio 坏帐比率 pqO3(
2F9
B (53)bank charges 银行手续费 5>9Q<*
B (54)bank overdraft 银行透支 wnX;eU/n
B (55)bank reconciliation 银行存款调节表 QgU]3`z"
B (56)bank statement 银行对账单 _|C3\x1c
B (57)bankruptcy 破产 rd->@s|4mT
B (58)basis of apportionment 分摊基础 KJT N"hF
B (59)batch 批量 ^N<a
HFF
B (60)batch costing 分批成本计算 [s^pP2
B (61)beta factor B(市场)风险因素 e W8cI)wU
B (62)bill 账单 M#^q
<K %
B (63)bill of exchange 汇票 9mDdX
B (64)bill of landing 提单 oqwW
B (65)bill of materials 用料预计单 U[pHT _U
B (66)bill payable 应付票据 OG<*&V
B (67)bill receivable 应收票据 ']2Vf]dB
B (68)bin card 存货记录卡 =r/K#hOR\J
B (69)bonus 红利 ??nT[bhQ
B (70)book-keeping 薄记
ia\Gmh
B (71)Boston classification 波士顿分类 -`q!mdA2
B (72)breakeven chart 保本图 oX)a6FXK>
B (73)breakeven point 保本点 .'M.yE~5J
B (74)breaking-down time 复位时间 bq7+l4CGTv
B (75)budget 预算 ]B(}^N>WH
B (76)budget center 预算中心 6g-jhsW6
B (77)budget cost allowance 预算成本折让 Q)aoc.f!v
B (78)budget manual 预算手册 Tr;.%/4Q
B (79)budget period 预算期间 dwB#k$VIOw
B (80)budgetary control 预算控制 '~b
B (81)budgeted capacity 预算生产能力 2+pw%#fe
B (82)burden 制造费用 9'p| [?]v
B (83)business center 经营中心 +jrx;xwot
B (84)business entity 营业个体
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B (85)business unit 经营单位 E~q3o*
B (86)buy-out management 管理性购买产权 \_.'/<aQ
B (87)by-product 副产品 yzfiH4
C (88)called-up share capital 催缴股本 %rs2{Q2k
C (89)capacity 生产能力 >
U3>I^Y
C (90)capacity ratios 生产能力比率 g s1
C (91)capital 资本
;
]%fFcy
C (92)capital assets pricing model资本资产计价模式 1N _"Mm{
C (93)capital commitment 承诺资本 d
>L8SL
C (94)capital employed 已运用的资本 u*l>)_HD
C (95)capital expenditure 资本支出
'
*Y mYU
C (96)capital expenditureauthorization 资本支出核准 tz65Tn_M
C (97)capital expenditure control 资本支出控制 >%6j -:S
C (98)capital expenditure proposal资本支出申请 f|~'(~Sr
C (99)capital funding planning 资本基金筹集计划 d3E N0e+^
C (100)capital gain 资本收益 j\KOKvY)
C (101)capital investment appraisal资本投资评估 C|H`.|Q
C (102)capital maintenance 资本保全 KUX6n(u
C (103)capital resource planning 资本资源计划 >7a
ENKOg:
C (104)capital surplus 资本盈余 <EyJ $$
C (105)capital turnover 资本周转率 ShRMzU
C (106)card 记录卡 VKXi*F9
C (107)cash 现金 mK M[[l&A
C (108)cash account 现金账户 ,FYA*}[
C (109)cash book 现金账薄 J8FzQ2
C (110)cash cow 金牛产品 mn1!A`$
C (111)cash flow 现金流量 vyc<RjS_x
C (112)cash discounted 现金贴现 ly!3~W
C (113)cash flow budget 现金流量预算 G8F;fG N
C (114)cash flow statement 现金流量表 Q>yj<DR
C (115)cash ledger 现金分类账 uR")@Tc
C (116)cash limit 现金限额 M&zB&Ia"'
C (117)CCA 现时成本会计 rfdA?X{Q0
C (118)center 中心 Wsd_RT }ww
C (119)changeover time 变更时间 &VjPdu57
C (120)chartered entity 特许经济个体 !K_<7iExI\
C (121)cheque 支票 +:#g6(P]
C (122)cheque register 支票登记薄 x2~fc
C (123)coin analysis 零钱分类 5Q}HLjG8Z
C (124)classification 分类 ~>]Ie~E: (
C (125)clock card 工时卡 o}36bi{
C (126)code 代码 .}R'(gN\6
C (127)commitment accounting 承诺确认会计 S%
ptG$Z
C (128)common cost 共同成本 y54RD/`-
C (129)company limited byguarantee 有限担保责任公司 kVWrZ>McK
C (130)company limited shares 股份有限公司 lh0G/8+C
C (131)competitive position 竞争能力状况 ?~^p:T
C (132)concept 概念 %,N-M]Jf
C (133)conglomerate 跨行业企业 KPK`C0mg@k
C (134)consistency concept 一致性概念 ctgH/SU
C (135)consolidated accounts 合并报表 |[V6R\l39
C (136)consolidation accounting 合并会计 7}=MVp] )S
C (137)consortium 财团 ;(g"=9
e
C (138)contingency plan 应急计划 f:t5`c.
C (139)contingent liabilities 或有负债 y}QqS
/
C (140)continuous operation 连续生产 50S*_4R
C (141)contra 抵消 ,=ju^_^sA
C (142)contract cost 合同成本 "H=fWz5z
C (143)contract costing 合同成本计算 +ZwTi!W
C (144)contribution 贡献毛益 R8% u9o
C (145)contribution centre 贡献中心 3wgZDF38
C (146)contribution chart 贡献图 ^SUo-N''
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 %&O'>L
C (148)contribution to salesration 贡献毛益对销售比率 [eF|2:
C (149)control 控制 }
F*=+n
C (150)control account 控制帐户 usugjx^p
C (151)control limits 控制限度 $iy(+}
C (152)controllability concept 可控制概念 \bSakh71
C (153)controllable cost 可控制成本 HRd02tah
C (154)conversion cost 加工成本 f`J[u!Ja
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 IgF#f%|Q
C (156)corporate appraisal 公司评估 z_&T>ME
C (157)corporate planning 公司计划 G~lnX^46"
C (158)corporate social reporting 公司社会报告 ||Wg'$3
C (159)corporation 股份公司 YBk* CW9
C (160)cost 成本 Iak06E
C (161)cost account 成本帐户 ciPaCrV
C (162)cost accounting 成本会计 <dY{@Cgw=
C (163)cost accounting manual 成本手册 \ ]h$8JwV
C (164)cost accounts calendar 成本报表的日历时间 #
WL5p.
C (165)cost adjustment 成本调整 ^F"eHUg
C (166)cost allocation 成本分配 n{F&GE="
C (167)cost apportionment 成本分摊 SMm$4h R
C (168)cost attribution 成本归属 vinn|_s%
C (169)cost audit 成本审计 0c#|LF_
C (170)cost behaviour 成本性态 du=[ r
C (171)cost benefit analysis 成本效益分析 ,Hc,]TPC4
C (172)cost center 成本中心 cmLI!"RLe
C (173)cost driver 成本动因