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注会《审计》英语常用词汇 &V#z kW
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1.audit 审计 +%
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2.attestation 鉴证 c8-69hb?
3.credibility 可信赖程度 Im
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4.audit of financial statements 财务报表审计 &e
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5.agreed-upon procedures 执行商定程序 i.&Kpw9;m
6.high levels of assurance 高水平保证 [W9e>Nsp0
7.compilation 编制 5BU%%fBJ.
8.reliability 可靠性 Db#W/8
a8k
9.relevance 相关性 @L[PW@:SZ
10.professional skepticism 职业谨慎 %oh`EGmVP
11.objectivity 客观性 yE.495
12. professional competence 专业胜任能力 x&R9${e%
13.Senior/CPA-in-charge 项目经理 Q 7uAf3
14.audit engagement letter 业务约定书 <+T\F;
15.recurring audit 连续审计 `J>E9p<
16.the client 委托人 s%N`
17.change CPA 更换注册会计师 f@!
fW&
18.the existing CPA 现任注册会计师 b(#"w[|
19.the successor CPA 后任注册会计师 ~U"by_
20.the preceding CPA前任注册会计师 >'} Y1_S5
21.issue the audit report 出具审计报告 K0O-WJ
22.expert 专家 ;wJ7oj<
23.the board of directors 董事会 7tpAZ<{
24.knowledge of the entity‘ s business 了解被审计单位情况 35Ai;mU'
25.assess material misstatement risks评估重大错报风险 BIxV|\k
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ku<b0<`
27.a general knowledge of —— 初步了解―――的情况 (NH8AS<
28.a more knowledge of—— 进一步了解的情况 ^>N8*=y
29.the prior year‘s working papers 以前年度工作底稿 P0%N
Q1bn
30.minutes of meeting 会议纪要 R'Kt=.s<
31.business risks 经营风险 J)9 AnGWe
32.appropriateness 适当性 T@;! yz}Pf
33.accounting estimate 会计估计 NuC-qG#
34.management representations 管理层声明 Nb~,`bu,2
35.going concern assumption 持续经营假设 )KSisEL
36.audit plan 审计计划 On#;)35M
37.significant audit areas 重点审计领域 `Y\gSUhzS
38.error 错误 Nk96"P$P
39.fraud舞弊
xS=_yO9-
40.modified or additional procedures 修改或追加审计程序 iYk':iv}S
41.misappropriation of assets 侵占资产 WGH%92
42.transactions without substance 虚假交易 K :1g"
43.unusual pressures 异常压力 8[8|*8xqs
44.the suspected noncompliance 涉嫌存在违法行为 .)LZ`Ge3F
45.materialiy 重要性 ppAmN0=G
46.exceed the materiality level 超过重要性水平 :PgF
47.approach the materiality level 接近重要性水平 JB&G~7Q85
48.an acceptably low level 可接受水平 S5uJX#*;
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 uQH%.A
50.misstatements or omissions 错报或漏报 To3^L_v"
51.aggregate 总计 B4`2.yRis
52.subsequent events 期后事项 Y\.-v
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53.adjust the financial statements 调整财务报表 LtC~)R
54.perform additional audit procedures 实施追加的审计程序 FX
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55.audit risk 审计风险 aXMv(e+
56.detection risk 检查风险 iV5}U2Vh
57.inappropriate audit opinion 不适当的审计意见 cNe0x2Z$?
58.material misstatement 重大的错报 b6 $,Xh
59.tolerable misstatement 可容忍错报 ?q\FLb%"7
60.the acceptable level of detection risk 可接受的检查风险 ?nQ_w0j
61.assessed level of material misstatement risk 重大错报风险的评估水平 }1 $h xfb
62.simall business 小规模企业 lc]V\'e
63.accounting system 会计系统 /+>)"D6'
64.test of control 控制测试 ? m&IF<b
65.walk-through test 穿行测试 ?Phk~ jE
66.communication 沟通 4w'lu"U
67.flow chart 流程图 3)}(M
68.reperformance of internal control 重新执行 &=YSM.G
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 lK0s=4c{
71.assertions 认定 .:
rmA8U[
72.esistence 存在 zJ5hvDmC
73.occurrence 发生 85'nXYN{d
74.completeness 完整性 Odm#wL~E
75.rights and obligations 权利和义务 y<TOqn
76.valuation and allocation 计价和分摊 '!p=aF9L
77.cutoff 截止 =/[ltUKs:a
78.accuracy 准确性 "jT#bIm
79.classification 分类 1n_;kaY
80.inspection 检查 m#JI!_~!
81.supervision of counting 监盘 K4C^m|e
82.observation 观察 2gt+l?O<PS
83.confirmation 函证 7AFE-'S
84.computation 计算 te i`/
85.analytical procedures 分析程序 D}-o+6TI?
86.vouch 核对 xq2V0Jp1u
87.trace 追查 ~/2g)IS
88.audit sampling 审计抽样 `ruNA
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89.error 误差 ]fZ<`w8u}
90.expected error 预期误差 @dl8(ILk'
91.population 总体 6Opa{]
92.sampling risk 抽样风险 ^=^$tF
93.non- sampling risk 非抽样风险 Mi]I:ka
94.sampling unit 抽样单位 G8eD7%{b:)
95.statistical sampling 统计抽样 KF+mZB
96.tolerable error 可容忍误差 TjxA#D)
97.the risk of under reliance 信赖不足风险 xRlYr# %
98.the risk of over reliance 信赖过度风险 X1oGp+&
99.the risk of incorrect rejection 误拒风险 4jQ'+ 2it
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 1]T|6N?
102.index and cross-referencing 索引和交叉索引 +c--&tBo
103.cash receipt 现金收入 .oEbEs
104.cash disbursement 现金支出 &iqw!
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105.bank statement 银行对账单 V>Fesm"aq
106.bank reconciliation 银行存款余额调节表 qy
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107.balance sheet date 资产负债表日
dy<27 =
108.net realizable value 可变现净值 #jBN?Z#
109.storeroom 仓库 y%S})9
110.sale invoice 销售发票 =LI:S|[4
111.price list 价目表 ,X68xk.'
112.positive confirmation request 积极式询证函 C`QzT{6!
113.negative confirmation request 消极式询证函 /_)l|<k+V
114.purchase requisition 请购单 _\\ -md:
115.receiving report 验收报告 F)SP aC4
116.gross margin 毛利 ^]>
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117.manufacturing overhead 制造费用 GKZN}bOm\
118.material requisition 领料单 8YX)0i'
119.inventory-taking 存货盘点 io.]'">
120.bond certificate 债券 H=p`T+
121.stock certificate 股票 /aY pIMi9}
122.audit report 审计报告 E)W@{?.o#
123.entity 被审计单位 T p<s1'"
124.addressee of the audit report 审计报告的收件人 OX\$ nQ\o
125.unqualified opinion 无保留意见 ?,)"~c$hZ
126.qualified opinion 保留意见 9pLg+6O
127.disclaimer of opinion 无法表示意见 AOb]
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128.adverse opinion 否定意见 -:<lkq&/
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A (1)ABC 作业基础成本计算 E7nFb:zlV
A (2)absorbed overhead 已吸收制造费用 8]bz(
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A (3)absorption costing 吸收成本计算 \S ."?!U
A (4)account 账户,报表 MzkkcQLK
A (5)accounting postulate 会计假设 fPqr6OYz
A (6)accounting series release 会计公告文件 %d2!\x%bG
A (7)accounting valuation 会计计价 =sgdkAYwP
A (8)account sale 承销清单 QM'X@
A (9)accountability concept 经营责任概念 DMn4ll|
A (10)accountancy 会计职业 oehaQ#e
A (11)accountant 会计师 /Vww?9U;
A (12)accounting 会计 <+v{GF#R
A (13)agency cost 代理成本 fThgK;Qy'U
A (14)accounting bases 会计基础 h/)_)
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A (15)accounting manual 会计手册 'wQv3;
A (16)accounting period 会计期间 poT&-Ic[
A (17)accounting policies 会计方针 ^YlI>_3s
A (18)accounting rate of return 会计报酬率 lG:kAtx4
A (19)accounting reference date 会计参照日 7K;!iX<d
A (20)accounting reference period 会计参照期间 5l{Ts04k%
A (21)accrual concept 应计概念 ~F!,PM/
A (22)accrual expenses 应计费用 s{}]D{bc
A (23)acid test ration 速动比率(酸性测试比率) $_Nf-:D*
A (24)acquisition 购置 n V&cC
A (25)acquisition accounting 收购会计 UvJ;A
A (26)activity based accounting 作业基础成本计算 + ulagE|7
A (27)adjusting events 调整事项 "rhYCZ B
A (28)administrative expenses 行政管理费 B&0;4
A (29)advice note 发货通知 Yh<WA>=
A (30)amortization 摊销 M4yI`dr6
A (31)analytical review 分析性检查 C!
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A (32)annual equivalent cost 年度等量成本法 i=S~(gp
A (33)annual report and accounts 年度报告和报表 %, P>%'0
A (34)appraisal cost 检验成本 <vV_%uoM
A (35)appropriation account 盈余分配账户 v,@F|c?_S
A (36)articles of association 公司章程细则 kz}R[7
A (37)assets 资产 7[pBUDA
A (38)assets cover 资产保障 N2C7[z+l`
A (39)asset value per share 每股资产价值 ino:N5&;;
A (40)associated company 联营公司 QzvHm1,@
A (41)attainable standard 可达标准 d+eZub94U
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A (42)attributable profit 可归属利润 3FE( }G
A (43)audit 审计 (p#0)C
A (44)audit report 审计报告 k[j90C5
A (45)auditing standards 审计准则 dT"hNHaf
A (46)authorized share capital 额定股本 4T6 {Y
A (47)available hours 可用小时 aB~S?.l
A (48)avoidable costs 可避免成本 Z<?OwAWz
B (49)back-to-back loan 易币贷款 /YAJbr
B (50)backflush accounting 倒退成本计算 WJH\~<{mP
B (51)bad debts 坏帐 W~1~k{A
B (52)bad debts ratio 坏帐比率 $'rG-g!f\
B (53)bank charges 银行手续费 W-Hoyn>?2
B (54)bank overdraft 银行透支 FS6`6M.K
B (55)bank reconciliation 银行存款调节表 $;N* c H~
B (56)bank statement 银行对账单 ^TY;Zp
B (57)bankruptcy 破产 r!1D*v5&:
B (58)basis of apportionment 分摊基础 MRNNG6TUs
B (59)batch 批量 8.AR.o
B (60)batch costing 分批成本计算 =@&cH Y
B (61)beta factor B(市场)风险因素 ElhRF{R
B (62)bill 账单 F,BOgWwP
B (63)bill of exchange 汇票 "TyJP[/
B (64)bill of landing 提单 m,i,n9C->
B (65)bill of materials 用料预计单 V"\0Y0
B (66)bill payable 应付票据 H,3\0BKk
B (67)bill receivable 应收票据 b//B8^Eong
B (68)bin card 存货记录卡 *a
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B (69)bonus 红利 JF&$t}
B (70)book-keeping 薄记 bV+(b9
B (71)Boston classification 波士顿分类 ?'86d_8
B (72)breakeven chart 保本图 K_)eWf0a
B (73)breakeven point 保本点 l/TjQ*
B (74)breaking-down time 复位时间 U4f5xUY0)
B (75)budget 预算 ZYU=\
B (76)budget center 预算中心 c#-U%qZ
B (77)budget cost allowance 预算成本折让 NX`*%K
B (78)budget manual 预算手册 hI%bjuq
B (79)budget period 预算期间 BS Iy+
B (80)budgetary control 预算控制 #} ~qqJ G2
B (81)budgeted capacity 预算生产能力 ( wDm*bZ*
B (82)burden 制造费用 JWvjWY2+P
B (83)business center 经营中心 ('wY9kvL&
B (84)business entity 营业个体 0sN.H=
B (85)business unit 经营单位 %~L>1ShtU
B (86)buy-out management 管理性购买产权 eAv4FA4g
B (87)by-product 副产品 0"2=n.##
C (88)called-up share capital 催缴股本 {~!q`Dr3?q
C (89)capacity 生产能力 UcBe'r}G
C (90)capacity ratios 生产能力比率 aRG2@5
C (91)capital 资本 xh7c VE[UM
C (92)capital assets pricing model资本资产计价模式 Ya>oCr}K
C (93)capital commitment 承诺资本 Dd;Nz
C (94)capital employed 已运用的资本 kt`nbm|aw
C (95)capital expenditure 资本支出 eP*lI<NQ1
C (96)capital expenditureauthorization 资本支出核准 G'3qzBJ#
C (97)capital expenditure control 资本支出控制
J)P$2#
C (98)capital expenditure proposal资本支出申请 O+g3X5f+
C (99)capital funding planning 资本基金筹集计划 yFDv6yJ.
C (100)capital gain 资本收益 I}Nd$P)>
C (101)capital investment appraisal资本投资评估 S*j6Ow
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C (102)capital maintenance 资本保全 lY|Jr{+Ln
C (103)capital resource planning 资本资源计划 "Rn3lj0
C (104)capital surplus 资本盈余 %K(<$!
C (105)capital turnover 资本周转率 nKW*Y}VO
C (106)card 记录卡 >:D
j\"o
C (107)cash 现金 !x!07`+^u
C (108)cash account 现金账户 ml \4xp,
C (109)cash book 现金账薄 Y3Vlp/"rB"
C (110)cash cow 金牛产品 b
Q]/?cCYV
C (111)cash flow 现金流量 K>*a*[t0Sy
C (112)cash discounted 现金贴现 ylt`*|$
C (113)cash flow budget 现金流量预算 t#q<n:WeYU
C (114)cash flow statement 现金流量表 /rUo{j
C (115)cash ledger 现金分类账 T&Lb<'f
C (116)cash limit 现金限额 {?'fyEeg
C (117)CCA 现时成本会计 V(Ub!n:j
C (118)center 中心 '1M7M(va
C (119)changeover time 变更时间 3p0LN'q]A
C (120)chartered entity 特许经济个体 ]\7]%(
C (121)cheque 支票 } CeCc0M
C (122)cheque register 支票登记薄 cA%%IL$R
C (123)coin analysis 零钱分类 MEwo}
=B
C (124)classification 分类 #1>X58I^
C (125)clock card 工时卡 m1Y>Nj[f
C (126)code 代码 >JiltF7H0
C (127)commitment accounting 承诺确认会计 BJ% eZ.
C (128)common cost 共同成本 v{}
#?=I5
C (129)company limited byguarantee 有限担保责任公司 In`mtn q
C (130)company limited shares 股份有限公司 (V4
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C (131)competitive position 竞争能力状况 a'z)
C (132)concept 概念 Yo[;W
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C (133)conglomerate 跨行业企业 7b<yVP;{
C (134)consistency concept 一致性概念 )_U<7"~0l
C (135)consolidated accounts 合并报表 xQUu|gtL4
C (136)consolidation accounting 合并会计 tK
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C (137)consortium 财团 ,?L2wl[
C (138)contingency plan 应急计划 66fO7OJs
C (139)contingent liabilities 或有负债 trAkcYd
C (140)continuous operation 连续生产 s8}@=]aA
C (141)contra 抵消 F7Zwh5W
C (142)contract cost 合同成本 -|E!e.^7:
C (143)contract costing 合同成本计算 =
jN*P?
C (144)contribution 贡献毛益 'nF2aD%A
C (145)contribution centre 贡献中心 [7[0^ad
C (146)contribution chart 贡献图 EVoEszR
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 0:+WO%z
C (148)contribution to salesration 贡献毛益对销售比率 U\Z?taXB
C (149)control 控制 V,$0p1?J
C (150)control account 控制帐户 :s4p/*f
C (151)control limits 控制限度 ^k]XEW{PG
C (152)controllability concept 可控制概念 () j=5KDu
C (153)controllable cost 可控制成本 3+XOZ
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C (154)conversion cost 加工成本 ra
o[VZ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f"<O0Qw
C (156)corporate appraisal 公司评估 ~$~5qwl
C (157)corporate planning 公司计划 B'fb^n
<
C (158)corporate social reporting 公司社会报告 Dc_yM
C (159)corporation 股份公司 3g >B"t
C (160)cost 成本 &}A[x1x06)
C (161)cost account 成本帐户 [D!jv"
C (162)cost accounting 成本会计 "sG=w
jcw^
C (163)cost accounting manual 成本手册 3\B>lKhQ
C (164)cost accounts calendar 成本报表的日历时间 ho$+L
C (165)cost adjustment 成本调整 (;q;E\Ejq
C (166)cost allocation 成本分配 5F~'gLH/F-
C (167)cost apportionment 成本分摊 7x@A%2J
C (168)cost attribution 成本归属 o#skR4lwe
C (169)cost audit 成本审计
2o'Wy
C (170)cost behaviour 成本性态 }5hqDBK?
C (171)cost benefit analysis 成本效益分析 `DC2gJKk%
C (172)cost center 成本中心 ~m$Y$,uH
C (173)cost driver 成本动因