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注会《审计》英语常用词汇 ^`un'5Vk
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1.audit 审计 QXCH(5as
2.attestation 鉴证 BA\/YW @
3.credibility 可信赖程度 HhO".GA
4.audit of financial statements 财务报表审计 J>fQNW!{
5.agreed-upon procedures 执行商定程序 ?X@fKAj
6.high levels of assurance 高水平保证 n>@oBG)!
7.compilation 编制 z/i+EE
8.reliability 可靠性 a]Lp?
9.relevance 相关性 \RNg|G
10.professional skepticism 职业谨慎 6'\6OsH
11.objectivity 客观性 t78k4?
12. professional competence 专业胜任能力 Y5fLmPza
13.Senior/CPA-in-charge 项目经理 h -iJlm
14.audit engagement letter 业务约定书
+`3!I
15.recurring audit 连续审计 $w"$r$K9K
16.the client 委托人 Ol4+_n8xj
17.change CPA 更换注册会计师 ]Q[p@gLd
18.the existing CPA 现任注册会计师 U,nEbKJgk
19.the successor CPA 后任注册会计师 .<kqJ|SVi
20.the preceding CPA前任注册会计师 'SQG>F Uy
21.issue the audit report 出具审计报告 hiNEJ_f
22.expert 专家 l5L.5$N
23.the board of directors 董事会 Bl=t
Yp|a
24.knowledge of the entity‘ s business 了解被审计单位情况 [M+f-kl
25.assess material misstatement risks评估重大错报风险 Mq';S^
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 N !TW!
27.a general knowledge of —— 初步了解―――的情况 !w&ky
W?e
28.a more knowledge of—— 进一步了解的情况 g{5A4|_7
29.the prior year‘s working papers 以前年度工作底稿 7GDHz.IX
30.minutes of meeting 会议纪要
4CGPOc
31.business risks 经营风险 NcY608C
32.appropriateness 适当性 'X shmZ0&
33.accounting estimate 会计估计 !^Q.VYY
34.management representations 管理层声明 &89oO@5
35.going concern assumption 持续经营假设 M'_9A
36.audit plan 审计计划 (b`]M`Fc
37.significant audit areas 重点审计领域 hYawU
@R
38.error 错误 eh"3NRrN
39.fraud舞弊 m3o,@=b
40.modified or additional procedures 修改或追加审计程序 Web|\CH
41.misappropriation of assets 侵占资产 qCv20#!"|
42.transactions without substance 虚假交易 ~c6}
43.unusual pressures 异常压力 2h?uNW(0Q
44.the suspected noncompliance 涉嫌存在违法行为 *L!!]Q2c
45.materialiy 重要性 Y!;|ld
46.exceed the materiality level 超过重要性水平 z({hiVs
47.approach the materiality level 接近重要性水平 p!s}=wI`
48.an acceptably low level 可接受水平 z0/}
!
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 9c JH"
50.misstatements or omissions 错报或漏报 /lafve~
51.aggregate 总计 %#$EP7"J
52.subsequent events 期后事项 O]qU[y+
53.adjust the financial statements 调整财务报表 4
B*0M
54.perform additional audit procedures 实施追加的审计程序 28
3H
55.audit risk 审计风险 ak:c rrkx
56.detection risk 检查风险 $8a(veXd
57.inappropriate audit opinion 不适当的审计意见 < y*x]}
58.material misstatement 重大的错报 ?&Pg2]
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59.tolerable misstatement 可容忍错报 EM\'GW
60.the acceptable level of detection risk 可接受的检查风险 .L~Nq%g1
61.assessed level of material misstatement risk 重大错报风险的评估水平 _V\Bp=9W
62.simall business 小规模企业 : }`-B0
63.accounting system 会计系统 3"rzb]=
R
64.test of control 控制测试 Mg^e3D1_
65.walk-through test 穿行测试 SXt{k<|
66.communication 沟通 Z{H5oUk
67.flow chart 流程图 '?({;/L
68.reperformance of internal control 重新执行 w |l1'
69.audit evidence 审计证据 %TsPyiYl
70.substantive procedures 实质性程序 f3UXCp
71.assertions 认定 NH0qVQ@A
72.esistence 存在 bO<CR
73.occurrence 发生 UUMtyf
74.completeness 完整性 `%j~|i)4
75.rights and obligations 权利和义务 l&}y/t4%
76.valuation and allocation 计价和分摊 R6=$u{D
77.cutoff 截止 j^`hzh3S
78.accuracy 准确性 ncx(pp
79.classification 分类 w^]6w\p
80.inspection 检查 yS=oUE$
81.supervision of counting 监盘 >"Q@bQ:e
82.observation 观察 Rar"B*b;$
83.confirmation 函证 +kFxi2L6
84.computation 计算 5/O'R9A4
85.analytical procedures 分析程序 [xKd7"d/n
86.vouch 核对 ,k G>?4
87.trace 追查 R<V!%rL;;
88.audit sampling 审计抽样 mq%<6/YU
89.error 误差 \
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90.expected error 预期误差 w;l<[q?_
91.population 总体 57 #6yXQ
92.sampling risk 抽样风险 ?Mee
6
93.non- sampling risk 非抽样风险 is/scv<
94.sampling unit 抽样单位 kHqzt g
95.statistical sampling 统计抽样 5[Pr|AY
96.tolerable error 可容忍误差 ~.!c~
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97.the risk of under reliance 信赖不足风险 ){Ob,LEU&
98.the risk of over reliance 信赖过度风险 1nu^F,
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99.the risk of incorrect rejection 误拒风险 5 QO34t2
100. the risk of incorrect acceptance 误受风险 K5"#~\D
101.working trial balance 试算平衡表 WAn'kA
102.index and cross-referencing 索引和交叉索引 >fIk;6<{
103.cash receipt 现金收入 ?:Bv
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104.cash disbursement 现金支出 ~ Uo)0
105.bank statement 银行对账单 CSCN['x
106.bank reconciliation 银行存款余额调节表 b?eu jxqg
107.balance sheet date 资产负债表日 R-P-i0~
108.net realizable value 可变现净值 F0690v0mB[
109.storeroom 仓库 [=|jZVhT
110.sale invoice 销售发票 G-T0f
111.price list 价目表 _FwK-?4E-
112.positive confirmation request 积极式询证函 }=!,o
113.negative confirmation request 消极式询证函 _$>pw<
114.purchase requisition 请购单 <`0h|m'U
115.receiving report 验收报告 _wdG|{px
116.gross margin 毛利 l|hUw
117.manufacturing overhead 制造费用 #A8@CA^d
118.material requisition 领料单 C
XHy.&Vt
119.inventory-taking 存货盘点 CX m+)a-L
120.bond certificate 债券 ?^j^K-rx
121.stock certificate 股票 TYA~#3G)
122.audit report 审计报告 xB !6_VlB
123.entity 被审计单位 t5lO'Ll*Q]
124.addressee of the audit report 审计报告的收件人 S'HnBn
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125.unqualified opinion 无保留意见 P<fnLQ9
126.qualified opinion 保留意见 'u` .P:
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127.disclaimer of opinion 无法表示意见 w4LScvBg
128.adverse opinion 否定意见 f}D1|\7
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A (1)ABC 作业基础成本计算 $\k0Nup}
A (2)absorbed overhead 已吸收制造费用 4Yl;
A (3)absorption costing 吸收成本计算 sm$(Y.N
A (4)account 账户,报表 )3h^Y=43
A (5)accounting postulate 会计假设 o:6@Kw^
A (6)accounting series release 会计公告文件 !!o8N<NU
A (7)accounting valuation 会计计价 =LTmr1?
A (8)account sale 承销清单 A?G^\I~v
A (9)accountability concept 经营责任概念 6 K-5g/hL
A (10)accountancy 会计职业 X<R?uI?L
A (11)accountant 会计师 +<
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A (12)accounting 会计 1xc~`~
A (13)agency cost 代理成本 ^`<w
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A (14)accounting bases 会计基础 2[gFkyqe
A (15)accounting manual 会计手册 jP~Z`yf
A (16)accounting period 会计期间 `CeJWL5{
A (17)accounting policies 会计方针 G/v/+oX
A (18)accounting rate of return 会计报酬率 1@gg uRF:
A (19)accounting reference date 会计参照日 ~n/
$
A (20)accounting reference period 会计参照期间 D/=5tOy
A (21)accrual concept 应计概念 &gI ~LP
A (22)accrual expenses 应计费用 M4WiT<|]R
A (23)acid test ration 速动比率(酸性测试比率) V#jWege
A (24)acquisition 购置 {Ha8]y
A (25)acquisition accounting 收购会计 qp}Ma8+
A (26)activity based accounting 作业基础成本计算 7r{83_B
A (27)adjusting events 调整事项 CB&iI'
A (28)administrative expenses 行政管理费 srV.)Ur
A (29)advice note 发货通知 2!Bd2
A (30)amortization 摊销 -rKO
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A (31)analytical review 分析性检查 )z8!f}:De=
A (32)annual equivalent cost 年度等量成本法 "k Te2iS
A (33)annual report and accounts 年度报告和报表 (Y^X0yA/
A (34)appraisal cost 检验成本 IL_d:HF|1
A (35)appropriation account 盈余分配账户 <94_@3
A (36)articles of association 公司章程细则 %?e(hnM
A (37)assets 资产 ,|88r=}
A (38)assets cover 资产保障 GHQ;hN:
A (39)asset value per share 每股资产价值 u0`%+:]0
A (40)associated company 联营公司 hva2o`
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 M _LXg%
A (43)audit 审计 v2,%K`pAU
A (44)audit report 审计报告 .`CZUKG
A (45)auditing standards 审计准则 *6U&Qy-M
A (46)authorized share capital 额定股本 H\1qI7N C
A (47)available hours 可用小时 Ez{MU@Fk
A (48)avoidable costs 可避免成本 0R0{t=VJZ
B (49)back-to-back loan 易币贷款 Ix|~f1*%
B (50)backflush accounting 倒退成本计算 N0>0z]4;q
B (51)bad debts 坏帐 \Ofw8=N-2
B (52)bad debts ratio 坏帐比率 @/&b;s73
B (53)bank charges 银行手续费 % },Pe
B (54)bank overdraft 银行透支 }CxvT`/
B (55)bank reconciliation 银行存款调节表 ?RzD Qy D
B (56)bank statement 银行对账单 <ER'Ed
B (57)bankruptcy 破产 Tg3!R q55
B (58)basis of apportionment 分摊基础 =_]2&(?
B (59)batch 批量 !Oi~:Pp
B (60)batch costing 分批成本计算 z>R#H/h+
B (61)beta factor B(市场)风险因素 _W3Y\cs,-
B (62)bill 账单 ouHu8)q'r
B (63)bill of exchange 汇票 FecktD=
B (64)bill of landing 提单 ^h&I H|
B (65)bill of materials 用料预计单 C!C|\$)-
B (66)bill payable 应付票据 A>VX*xd
B (67)bill receivable 应收票据 p
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B (68)bin card 存货记录卡 ] xd^% q*
B (69)bonus 红利 K)Zlc0e
B (70)book-keeping 薄记 gw _$
B (71)Boston classification 波士顿分类 !jqWwi
B (72)breakeven chart 保本图 V\K<$?oUb
B (73)breakeven point 保本点 !AJ]j|@VBd
B (74)breaking-down time 复位时间 /+e~E;3bO
B (75)budget 预算 NcCvm#
B (76)budget center 预算中心 8e0."o.6
B (77)budget cost allowance 预算成本折让 IaFr&
B (78)budget manual 预算手册 \M]-bw`
B (79)budget period 预算期间 w{ `|N$
B (80)budgetary control 预算控制 wNE$6
B (81)budgeted capacity 预算生产能力 Q:6VYONN
B (82)burden 制造费用 <:8,niKtw
B (83)business center 经营中心 z<]bv7V
B (84)business entity 营业个体 BGzI
B (85)business unit 经营单位 /(t sb
B (86)buy-out management 管理性购买产权 @/%{15s.
B (87)by-product 副产品 *^ \FIUd
C (88)called-up share capital 催缴股本 uIMe
C (89)capacity 生产能力 Tp<k<uKD
C (90)capacity ratios 生产能力比率 3z;_KmM
C (91)capital 资本 @U -$dw'4
C (92)capital assets pricing model资本资产计价模式 s~26
C (93)capital commitment 承诺资本 Kt#,
]]
C (94)capital employed 已运用的资本
z&4~x!-_
C (95)capital expenditure 资本支出 x?D/.vrOY
C (96)capital expenditureauthorization 资本支出核准 GD-&_6a
C (97)capital expenditure control 资本支出控制 @;wzsh >o
C (98)capital expenditure proposal资本支出申请 (bn
Z
y0
C (99)capital funding planning 资本基金筹集计划 H;WY!X$x
C (100)capital gain 资本收益 F=)eLE{W
C (101)capital investment appraisal资本投资评估 j;K#]
C (102)capital maintenance 资本保全 (P6
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C (103)capital resource planning 资本资源计划 v[<Bjs\q5
C (104)capital surplus 资本盈余 GbU@BN+_
C (105)capital turnover 资本周转率 5+X_4lEJK(
C (106)card 记录卡 NBl
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C (107)cash 现金 OuIv e>8
C (108)cash account 现金账户 5|$a =UIR
C (109)cash book 现金账薄 |dadH
7
C (110)cash cow 金牛产品 L4f7s7rJ
C (111)cash flow 现金流量 #k5#j4!b
C (112)cash discounted 现金贴现 AW5iV3
C (113)cash flow budget 现金流量预算 0_eQlatb
C (114)cash flow statement 现金流量表 b4,jN~ci
C (115)cash ledger 现金分类账 !d9AG|
C (116)cash limit 现金限额 'PdmI<eXQ
C (117)CCA 现时成本会计 2H?d+6Pt3
C (118)center 中心 3]E(mRX
C (119)changeover time 变更时间 "r.2]R3
C (120)chartered entity 特许经济个体 ^&c$[~W
C (121)cheque 支票 qX>Q+_^
C (122)cheque register 支票登记薄 MmU%%2QG
C (123)coin analysis 零钱分类 8
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C (124)classification 分类 lj &>cScC
C (125)clock card 工时卡 KO]N%]:&~
C (126)code 代码 ecH/Wz1
C (127)commitment accounting 承诺确认会计 nbd Gt
C (128)common cost 共同成本 UCqs}U8
C (129)company limited byguarantee 有限担保责任公司 zXc}W*ymj
C (130)company limited shares 股份有限公司 Qs+ k)e,
C (131)competitive position 竞争能力状况 L~FTr
C (132)concept 概念 #w3ru6*W
C (133)conglomerate 跨行业企业 6*1$8G`$8,
C (134)consistency concept 一致性概念 w! q&
C (135)consolidated accounts 合并报表 ]" x\=A
C (136)consolidation accounting 合并会计 =g@9>3~{!
C (137)consortium 财团 [5 pCL0<c@
C (138)contingency plan 应急计划 c8'Cq7
C (139)contingent liabilities 或有负债 9Yw]Y5l
C (140)continuous operation 连续生产 P6?0r_Y
C (141)contra 抵消 r2
5Z`X Z
C (142)contract cost 合同成本 fB#XhO
C (143)contract costing 合同成本计算 zsTbdF
C (144)contribution 贡献毛益 hH+bt!aH
C (145)contribution centre 贡献中心 q/6UK =
C (146)contribution chart 贡献图 ]O!s'lC
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
dhR(_
C (148)contribution to salesration 贡献毛益对销售比率 f?0s &Xo
C (149)control 控制 j.c8}r&
C (150)control account 控制帐户 C%H9[%k
C (151)control limits 控制限度 +*EKR
C (152)controllability concept 可控制概念 h$h]%y
C (153)controllable cost 可控制成本 q9}2
C (154)conversion cost 加工成本 -gKpL\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 s'2Rs^,hN
C (156)corporate appraisal 公司评估 UxPGv;F
C (157)corporate planning 公司计划 r#~K[qb
C (158)corporate social reporting 公司社会报告 By)3*<5a_
C (159)corporation 股份公司 !7` [i
C (160)cost 成本 I($,9|9F
C (161)cost account 成本帐户 <NQyP{p
C (162)cost accounting 成本会计 }V^e7d
C (163)cost accounting manual 成本手册 lIDl1Z@Z
C (164)cost accounts calendar 成本报表的日历时间 6 /y*2z;
C (165)cost adjustment 成本调整 ?6:cNdN
C (166)cost allocation 成本分配 Y-
&|VE2
C (167)cost apportionment 成本分摊 -^fzsBL.
C (168)cost attribution 成本归属 ic~Z_?p
C (169)cost audit 成本审计 ^HFo3V
}h
C (170)cost behaviour 成本性态 b:B[3|
C (171)cost benefit analysis 成本效益分析 Dsb(CoWw
C (172)cost center 成本中心 Gc5VQ^]
C (173)cost driver 成本动因