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注会《审计》英语常用词汇 4Ac}(N5D@
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1.audit 审计 9p4y>3
2.attestation 鉴证 Hs$'0:
3.credibility 可信赖程度 D^|9/qm$
4.audit of financial statements 财务报表审计 -G-3q6A
5.agreed-upon procedures 执行商定程序 o,1Dqg4P3
6.high levels of assurance 高水平保证 "TNVD"RLY
7.compilation 编制 \^0 !|
8.reliability 可靠性 d*2u}1Jo8
9.relevance 相关性 P_&p=${
10.professional skepticism 职业谨慎 TdFT];:
11.objectivity 客观性 b!^@PIX
12. professional competence 专业胜任能力 <!F3s`7~
13.Senior/CPA-in-charge 项目经理 ,
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14.audit engagement letter 业务约定书 )S*1C@
15.recurring audit 连续审计 f}iU& 3S
16.the client 委托人 Bd&`Xfebj
17.change CPA 更换注册会计师 nR[^|CAR
18.the existing CPA 现任注册会计师 :b@igZ<
19.the successor CPA 后任注册会计师 LTXz$Z]
20.the preceding CPA前任注册会计师 1'R
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21.issue the audit report 出具审计报告 6]n/+[ ks
22.expert 专家 JhP\u3 QE
23.the board of directors 董事会 35_)3R)
24.knowledge of the entity‘ s business 了解被审计单位情况 wt?o
7R2
25.assess material misstatement risks评估重大错报风险 =ewy
Q
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 @PX\{6&
27.a general knowledge of —— 初步了解―――的情况 YG`?o
28.a more knowledge of—— 进一步了解的情况 KP{3iUqvO
29.the prior year‘s working papers 以前年度工作底稿 E7`qmn
30.minutes of meeting 会议纪要 Da_()e[9p
31.business risks 经营风险 Hhl-E:"H`
32.appropriateness 适当性 2khh4?|\
33.accounting estimate 会计估计
X{\jK]O
34.management representations 管理层声明 nQ-mmY>#
35.going concern assumption 持续经营假设 $(rc/h0/E
36.audit plan 审计计划 |>+uw|LtZ
37.significant audit areas 重点审计领域 pRrHuLj^
38.error 错误 ^~1<f1(
39.fraud舞弊
qybxXK:
40.modified or additional procedures 修改或追加审计程序 `5l01nOxJ
41.misappropriation of assets 侵占资产 '3Q3lM'lh
42.transactions without substance 虚假交易 8:dQ._#v
43.unusual pressures 异常压力 [Y8S[YY
44.the suspected noncompliance 涉嫌存在违法行为 T$P-<s
45.materialiy 重要性 7u|B ](FS
46.exceed the materiality level 超过重要性水平 %\6Q .V#s
47.approach the materiality level 接近重要性水平 g)1X&>
48.an acceptably low level 可接受水平 J'Sm0
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 #
yN*',I&
50.misstatements or omissions 错报或漏报 HdNnUDb$B
51.aggregate 总计 suVmg-d
52.subsequent events 期后事项 i=rH7k
53.adjust the financial statements 调整财务报表 ,b|-rU\
54.perform additional audit procedures 实施追加的审计程序 v"!4JZ%K
55.audit risk 审计风险 Ll}yJ#3,
56.detection risk 检查风险
yWb4Ify
57.inappropriate audit opinion 不适当的审计意见 ej^3YNh&
58.material misstatement 重大的错报 <[i}n55
59.tolerable misstatement 可容忍错报 G5Yk bw#
60.the acceptable level of detection risk 可接受的检查风险 z9
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61.assessed level of material misstatement risk 重大错报风险的评估水平 `hUHel;6
62.simall business 小规模企业 #ekM"p
63.accounting system 会计系统 d5!!Ut
64.test of control 控制测试 ,:GN;sIXg
65.walk-through test 穿行测试 2*1ft>Uty
66.communication 沟通 ~ap2m
67.flow chart 流程图 1@q
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68.reperformance of internal control 重新执行 Gquuy7[&
69.audit evidence 审计证据 :]II-$/8
70.substantive procedures 实质性程序 |"Z{I3Umg
71.assertions 认定 /nQ`&q
72.esistence 存在 h"W8N+e\
73.occurrence 发生 m;,xmEp
74.completeness 完整性 .%}+R|g
75.rights and obligations 权利和义务 j.|U=)E
76.valuation and allocation 计价和分摊 ,hRN\Kt)p
77.cutoff 截止 +!yXTC
78.accuracy 准确性 WNy3@+@GZ
79.classification 分类 ^}$O|t
80.inspection 检查 D1T@R)j
81.supervision of counting 监盘 g0R[xOS|
82.observation 观察 VaLs`q&3>
83.confirmation 函证 ?Bx./t><
84.computation 计算 dh -
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85.analytical procedures 分析程序 `I;F$ `\
86.vouch 核对 HdX2YPYn;
87.trace 追查 ~
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88.audit sampling 审计抽样 yVJ%+d:6
89.error 误差 57I}R
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90.expected error 预期误差 2A:,;~UH
91.population 总体 ^@6q
92.sampling risk 抽样风险 )!W45"l-3M
93.non- sampling risk 非抽样风险 @g-Tk
94.sampling unit 抽样单位 i$^ZTb^
95.statistical sampling 统计抽样 egR-w[{
96.tolerable error 可容忍误差 (<c7<_-H
97.the risk of under reliance 信赖不足风险 anN#5j
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98.the risk of over reliance 信赖过度风险 :
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99.the risk of incorrect rejection 误拒风险 $l[Rh1z`;+
100. the risk of incorrect acceptance 误受风险 zI;0&
101.working trial balance 试算平衡表 l=m(mf?QBg
102.index and cross-referencing 索引和交叉索引 MuI2?:~:*4
103.cash receipt 现金收入 =xN= #
104.cash disbursement 现金支出 EqB)sK/3
105.bank statement 银行对账单 L
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106.bank reconciliation 银行存款余额调节表 S::>N.y
107.balance sheet date 资产负债表日 }}{Yw
108.net realizable value 可变现净值 qUJ
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109.storeroom 仓库 IDFFc&
110.sale invoice 销售发票 xL
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111.price list 价目表 1DJekiWf
112.positive confirmation request 积极式询证函 []pN$]+c
113.negative confirmation request 消极式询证函 aaW]JmRb
114.purchase requisition 请购单
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115.receiving report 验收报告 ;0%OB*lcgE
116.gross margin 毛利 W;_E 4
117.manufacturing overhead 制造费用 a2@c%i
118.material requisition 领料单 uaPx"
119.inventory-taking 存货盘点 ~N0sJ%
120.bond certificate 债券 PAF8Wlg
121.stock certificate 股票 ^A_;#vK
122.audit report 审计报告 j;~%
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123.entity 被审计单位 b1?xeG#
124.addressee of the audit report 审计报告的收件人 m_NCx]#e
125.unqualified opinion 无保留意见 mEAXM1J|
126.qualified opinion 保留意见 *C|
127.disclaimer of opinion 无法表示意见 2umv|]n+l|
128.adverse opinion 否定意见 L"+$Wc[|
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A (1)ABC 作业基础成本计算 )xU-;z0"~
A (2)absorbed overhead 已吸收制造费用 P ,mN >
A (3)absorption costing 吸收成本计算 OS-f(qXd+
A (4)account 账户,报表 bZw
naM4"F
A (5)accounting postulate 会计假设 cntco@
A (6)accounting series release 会计公告文件 kGYTl,A{
A (7)accounting valuation 会计计价 Wd,a?31|
A (8)account sale 承销清单 #s5N
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A (9)accountability concept 经营责任概念 &:#h$`4
A (10)accountancy 会计职业 }?8uH/+ZA
A (11)accountant 会计师 }:Z9Vc ZP`
A (12)accounting 会计 >]D4Q<TY
A (13)agency cost 代理成本 T]9\VW4
A (14)accounting bases 会计基础 {p<Zbm.
A (15)accounting manual 会计手册 DvXHK
A (16)accounting period 会计期间 `CE^2
A (17)accounting policies 会计方针 kSncZ0K{
A (18)accounting rate of return 会计报酬率 ^eq</5q D
A (19)accounting reference date 会计参照日 :;]O
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A (20)accounting reference period 会计参照期间 v
w>j J
A (21)accrual concept 应计概念 Q9F)
A (22)accrual expenses 应计费用 ^ZRYRA
A (23)acid test ration 速动比率(酸性测试比率) X@2-*so<
A (24)acquisition 购置 ?9+@+q
A (25)acquisition accounting 收购会计 I27,mS+]
A (26)activity based accounting 作业基础成本计算 '-$XX%TOAc
A (27)adjusting events 调整事项 PXKJ^
fa
A (28)administrative expenses 行政管理费 q>!L6h5]t
A (29)advice note 发货通知 <[ Xw)/#
A (30)amortization 摊销 a6x
j\w
A (31)analytical review 分析性检查 =3xE:
A (32)annual equivalent cost 年度等量成本法 <U Zd;e@
A (33)annual report and accounts 年度报告和报表 L:nXW z
A (34)appraisal cost 检验成本 gxNL_(A
A (35)appropriation account 盈余分配账户 [tT8_}v$LN
A (36)articles of association 公司章程细则 BHDML.r }M
A (37)assets 资产 3
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A (38)assets cover 资产保障 T.e.{yO
A (39)asset value per share 每股资产价值 x[_=#8~.1x
A (40)associated company 联营公司 y^>Q/H\
A (41)attainable standard 可达标准 fK}h"iH+K
Rfb?f}j
A (42)attributable profit 可归属利润 k3!a$0Bs;
A (43)audit 审计 vT^Sk;E
A (44)audit report 审计报告 ]$-cMX
A (45)auditing standards 审计准则 :fcM:w&
A (46)authorized share capital 额定股本 )KSoq/
A (47)available hours 可用小时 d[
gl]tj9
A (48)avoidable costs 可避免成本 $"JpFT
B (49)back-to-back loan 易币贷款 5/><$06rq
B (50)backflush accounting 倒退成本计算 bp<^
R
B (51)bad debts 坏帐 [4Ll0GSp
B (52)bad debts ratio 坏帐比率 pE]?x$5U
B (53)bank charges 银行手续费 %hS|68pN6
B (54)bank overdraft 银行透支 #EO1`9f48x
B (55)bank reconciliation 银行存款调节表 l*aj#%ha
B (56)bank statement 银行对账单 I_)*)d44_
B (57)bankruptcy 破产 >u+q1j.
B (58)basis of apportionment 分摊基础 BbOu/i|
B (59)batch 批量 =v~1qWX
B (60)batch costing 分批成本计算 ^ZeJ[t&!#
B (61)beta factor B(市场)风险因素 n`Z"rwKmNw
B (62)bill 账单 GOy%^:Xd
B (63)bill of exchange 汇票 Wl"0m1G
B (64)bill of landing 提单 4Cb9%Q0
B (65)bill of materials 用料预计单 XE3aXK'R
B (66)bill payable 应付票据 k_|^ kdWJ
B (67)bill receivable 应收票据 `iKj
B (68)bin card 存货记录卡 <lxD}DH=
B (69)bonus 红利 .lG5=Th!
B (70)book-keeping 薄记 OKOu`Hz@
B (71)Boston classification 波士顿分类 zJlQ_U- !
B (72)breakeven chart 保本图 1^J`1
B (73)breakeven point 保本点 F N[R(SLbL
B (74)breaking-down time 复位时间 X&
m'.PA
B (75)budget 预算 N^0uit
B (76)budget center 预算中心 u`:hMFTID
B (77)budget cost allowance 预算成本折让 =1;=
B (78)budget manual 预算手册 )vB2!H/
B (79)budget period 预算期间 NtGn88='{
B (80)budgetary control 预算控制 Yepe=s+9
B (81)budgeted capacity 预算生产能力 aT l c
B (82)burden 制造费用 Oc?+M 5
B (83)business center 经营中心 {U!St@
B (84)business entity 营业个体 O;
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B (85)business unit 经营单位 Q/>L
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B (86)buy-out management 管理性购买产权 pI
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B (87)by-product 副产品 <-Bx&Q
C (88)called-up share capital 催缴股本 @JkK99\(>9
C (89)capacity 生产能力 N[|Nxm0z/C
C (90)capacity ratios 生产能力比率 1t[j"CG(o
C (91)capital 资本 pY8q=Kl
C (92)capital assets pricing model资本资产计价模式 6&U+6gb
C (93)capital commitment 承诺资本 [&S}dQ"
C (94)capital employed 已运用的资本 -C7]qbT
}
C (95)capital expenditure 资本支出 U_yE&6 T
C (96)capital expenditureauthorization 资本支出核准 C&\5'[*
C (97)capital expenditure control 资本支出控制 g|<Sfp+;+
C (98)capital expenditure proposal资本支出申请 -|
yb[~3
C (99)capital funding planning 资本基金筹集计划 O{z}8&oR:
C (100)capital gain 资本收益 Ok-.}q>\Mv
C (101)capital investment appraisal资本投资评估 &sVvWNO#2
C (102)capital maintenance 资本保全 N6oq90G
C (103)capital resource planning 资本资源计划 )
iQ
C (104)capital surplus 资本盈余 [f~N_G6I^o
C (105)capital turnover 资本周转率 4pz|1Hw7
C (106)card 记录卡 &:*q_$]Oz
C (107)cash 现金 3 *S{
;p
C (108)cash account 现金账户 CDy^UQb
C (109)cash book 现金账薄 @MR?6 n*k
C (110)cash cow 金牛产品 6qvp*35Cx
C (111)cash flow 现金流量 oSb, :^Wl
C (112)cash discounted 现金贴现 L?&'xzt B
C (113)cash flow budget 现金流量预算 2i#Sn' 1
C (114)cash flow statement 现金流量表 G`=r^$.3WB
C (115)cash ledger 现金分类账 w>?Un,K
C (116)cash limit 现金限额 @{
;XZb^
C (117)CCA 现时成本会计 \6|/RFT
C (118)center 中心 M<?Q4a'Q
C (119)changeover time 变更时间 cvsz%:Vs
C (120)chartered entity 特许经济个体 Pj#'}ru!
C (121)cheque 支票 %r
KK[
C (122)cheque register 支票登记薄 vW,snxK6y&
C (123)coin analysis 零钱分类 q(^Q3
C (124)classification 分类 o;F" {RZ
C (125)clock card 工时卡 H/F+X?t$0
C (126)code 代码 u?+bW-D'd
C (127)commitment accounting 承诺确认会计 pe0x""K
C (128)common cost 共同成本 XhU@W}}
C (129)company limited byguarantee 有限担保责任公司 7iC *Pr
C (130)company limited shares 股份有限公司 $9
p!Y}
C (131)competitive position 竞争能力状况 )w~Fo,
C (132)concept 概念 {43yb_B(
C (133)conglomerate 跨行业企业 =(AtfW^H
C (134)consistency concept 一致性概念 m8]?hJY3l
C (135)consolidated accounts 合并报表 (n(
fI f
C (136)consolidation accounting 合并会计 92W&x'
C (137)consortium 财团 aiCFH_H4;L
C (138)contingency plan 应急计划 iyx>q!P
C (139)contingent liabilities 或有负债 L7Dh(y=;7
C (140)continuous operation 连续生产 JYqSL)Ta*t
C (141)contra 抵消 m,L
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=s
C (142)contract cost 合同成本 8Ad606
C (143)contract costing 合同成本计算 8am`6;O:!
C (144)contribution 贡献毛益 @* 1U{`
C (145)contribution centre 贡献中心 &FdWFt=X
C (146)contribution chart 贡献图 3ucP(Ex@tg
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 #PLEPB
C (148)contribution to salesration 贡献毛益对销售比率 H!e 3~+)
C (149)control 控制 R_P}~l
C (150)control account 控制帐户 K5Wg"^AHY/
C (151)control limits 控制限度 D8K-K]W@
C (152)controllability concept 可控制概念 4tA_YIv
C (153)controllable cost 可控制成本 ^[:9fs
C (154)conversion cost 加工成本 EER`?Sa(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 H Yr}wG
C (156)corporate appraisal 公司评估 5,"l0nrk
C (157)corporate planning 公司计划 JD>d\z2QC
C (158)corporate social reporting 公司社会报告 2B~wHv
C (159)corporation 股份公司 QA!_} N4n
C (160)cost 成本 xk~IN%\
C (161)cost account 成本帐户 1xyU
C (162)cost accounting 成本会计 / RZR}
C (163)cost accounting manual 成本手册 ]6Ug>>x5
C (164)cost accounts calendar 成本报表的日历时间 ^y viV
Y
C (165)cost adjustment 成本调整 FwKj+f"
C (166)cost allocation 成本分配 q*jNH\|
C (167)cost apportionment 成本分摊 {X]R-1>
C (168)cost attribution 成本归属 Q3W#`6jpF
C (169)cost audit 成本审计 d87vl13
C (170)cost behaviour 成本性态 !H][LXB~H
C (171)cost benefit analysis 成本效益分析 Y>."3*^
C (172)cost center 成本中心 [t\B6XxT
C (173)cost driver 成本动因