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注会《审计》英语常用词汇 ,H_d#Koa.
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1.audit 审计 h; 6G~D
2.attestation 鉴证 ' e %>Ip
3.credibility 可信赖程度 k2(k0HFR
4.audit of financial statements 财务报表审计 )q`.tsR>
5.agreed-upon procedures 执行商定程序 t
t|P-p-
6.high levels of assurance 高水平保证 }0sLeGJ!
7.compilation 编制 [+L!c}#
8.reliability 可靠性 #/5eQTBD
9.relevance 相关性 sN K^.0
10.professional skepticism 职业谨慎 CF:L#r
11.objectivity 客观性 z<%dWz
12. professional competence 专业胜任能力 G#ELQ/Q
13.Senior/CPA-in-charge 项目经理 2Bi?^kQ#
14.audit engagement letter 业务约定书 2O- 4x
15.recurring audit 连续审计 ?_r{G7|D
16.the client 委托人 "gFw:t"VV
17.change CPA 更换注册会计师 I>q!co9n
18.the existing CPA 现任注册会计师 U'u_'5{
19.the successor CPA 后任注册会计师 !MVf(y$
20.the preceding CPA前任注册会计师 P 5.@
LN
21.issue the audit report 出具审计报告 _SkiO}c8
22.expert 专家 ;NQ}c"9
23.the board of directors 董事会 6uTC2ka[&R
24.knowledge of the entity‘ s business 了解被审计单位情况 hAt4+O&P
25.assess material misstatement risks评估重大错报风险 ' 6)Yf}I
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 o'Fyo4Qd
27.a general knowledge of —— 初步了解―――的情况 Vl3-cW@p
28.a more knowledge of—— 进一步了解的情况 _.E{>IFw
29.the prior year‘s working papers 以前年度工作底稿 B@S~v+Gr
30.minutes of meeting 会议纪要 1CR\!?
31.business risks 经营风险 g
W_E
32.appropriateness 适当性 gW<4E=fl
33.accounting estimate 会计估计
B`||4*
34.management representations 管理层声明 *3]2vq
35.going concern assumption 持续经营假设 e1y#p3 @d
36.audit plan 审计计划 Mp=T;Nz
37.significant audit areas 重点审计领域 IVy<>xpt
38.error 错误 HCCq9us
39.fraud舞弊 ,N;2"$+E
40.modified or additional procedures 修改或追加审计程序 5<e{)$C
41.misappropriation of assets 侵占资产 $xK\$kw\
42.transactions without substance 虚假交易 y4r?M8]"r
43.unusual pressures 异常压力 e"*1l>g
44.the suspected noncompliance 涉嫌存在违法行为 n 83Dt*O
45.materialiy 重要性 +o'xyR'(
46.exceed the materiality level 超过重要性水平 IG7,-3
47.approach the materiality level 接近重要性水平
?!<Q8=
48.an acceptably low level 可接受水平 MK1#^9Zr
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 sAPQbTSM
50.misstatements or omissions 错报或漏报 FS=LpvOG)
51.aggregate 总计 & ['L7
52.subsequent events 期后事项 EZzR"W/
53.adjust the financial statements 调整财务报表 _CTg")0o
54.perform additional audit procedures 实施追加的审计程序 c`&g.s@N\
55.audit risk 审计风险 /n6ZN4
56.detection risk 检查风险 H:OpS-b
57.inappropriate audit opinion 不适当的审计意见 C<(qk _
58.material misstatement 重大的错报 R*D5n>~
59.tolerable misstatement 可容忍错报 x^ `IZ{!
60.the acceptable level of detection risk 可接受的检查风险 w^=(:`
61.assessed level of material misstatement risk 重大错报风险的评估水平 f$9|qfW'$
62.simall business 小规模企业 z}B8&*>
63.accounting system 会计系统 Jt#HbAY
64.test of control 控制测试 ~H:=p
65.walk-through test 穿行测试 4[&&E7]EX
66.communication 沟通 WW+F9~S
67.flow chart 流程图 N-t"CBTO
68.reperformance of internal control 重新执行 ~:PM_o*6
69.audit evidence 审计证据 )q.ZzijG/
70.substantive procedures 实质性程序 D?8(n=#[
71.assertions 认定 )Vrp<"v
72.esistence 存在 @'5
*jXd
73.occurrence 发生 ^Sj;~
74.completeness 完整性 /Oi(5?Jn
75.rights and obligations 权利和义务 GmE`YW
76.valuation and allocation 计价和分摊 GU9G5S.
77.cutoff 截止 +> d;%K
78.accuracy 准确性 9+$IulOvk
79.classification 分类 /R?[/`)f&
80.inspection 检查 (C1~>7L
81.supervision of counting 监盘 C9!FnvH
82.observation 观察 r> Xk1~<!
83.confirmation 函证 sa _J6~
84.computation 计算 A.@wGy4
85.analytical procedures 分析程序 xIW]e1pu=(
86.vouch 核对
BlZB8KI~
87.trace 追查 Qx3eEt@X5]
88.audit sampling 审计抽样 S8+l!$7
89.error 误差 Hz[1c4)'F
90.expected error 预期误差 k.2GIc:5
91.population 总体 )f8 ;ze
92.sampling risk 抽样风险 yPe9KN_
93.non- sampling risk 非抽样风险 0I :5}$+J?
94.sampling unit 抽样单位 :Ny[?jtc
95.statistical sampling 统计抽样 -;ra(L`
96.tolerable error 可容忍误差 nqx0#_K-E
97.the risk of under reliance 信赖不足风险 Mw"[2PA
98.the risk of over reliance 信赖过度风险 %Y0BPTt$
99.the risk of incorrect rejection 误拒风险 w^^l,
100. the risk of incorrect acceptance 误受风险 `s Im&.d
101.working trial balance 试算平衡表 J]zhwM
102.index and cross-referencing 索引和交叉索引 \IYv9ScAx
103.cash receipt 现金收入 jcvq:i{
104.cash disbursement 现金支出 t#8QyN
105.bank statement 银行对账单 TQ:e!
32
106.bank reconciliation 银行存款余额调节表 6d6Dk>(V
107.balance sheet date 资产负债表日 Cg%Owe/E?0
108.net realizable value 可变现净值 - US>].
109.storeroom 仓库 .w _BA)
110.sale invoice 销售发票 !fd>wvJ,:
111.price list 价目表 iOCs%J
112.positive confirmation request 积极式询证函 !4gHv4v;
113.negative confirmation request 消极式询证函 s-(c-E09
114.purchase requisition 请购单 7HY8 F5Brx
115.receiving report 验收报告 )E7wBNV
116.gross margin 毛利 z C$F@
117.manufacturing overhead 制造费用 S 1^t;{"
118.material requisition 领料单 }EHL
}Q
119.inventory-taking 存货盘点 i%F2^R@!q/
120.bond certificate 债券 Z__fwv.X[
121.stock certificate 股票 |,S]EHIy
122.audit report 审计报告 ZZwIB3sNhf
123.entity 被审计单位 y`5
?
124.addressee of the audit report 审计报告的收件人 X[dH*PV
125.unqualified opinion 无保留意见 m\CU,9;;(
126.qualified opinion 保留意见 ;@Z1y
127.disclaimer of opinion 无法表示意见 @Q{:m)\
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 y1~
QKz
A (2)absorbed overhead 已吸收制造费用 %C #Ps
A (3)absorption costing 吸收成本计算 7fzH(H
A (4)account 账户,报表 6I=xjgwvf
A (5)accounting postulate 会计假设 :?= 1aiS
A (6)accounting series release 会计公告文件 )c1Pj#|
A (7)accounting valuation 会计计价 hR:i!
A (8)account sale 承销清单 8''1H<f
A (9)accountability concept 经营责任概念 OC-d5P
A (10)accountancy 会计职业 jk_yrbLc
A (11)accountant 会计师 \o3s&{+y,
A (12)accounting 会计 (fr=[m$`
A (13)agency cost 代理成本 t5S|
0/f
A (14)accounting bases 会计基础 hVT>HER
A (15)accounting manual 会计手册 e
]ST0J"
A (16)accounting period 会计期间 8 $H\b &u
A (17)accounting policies 会计方针 [ +CFQf>
A (18)accounting rate of return 会计报酬率 ;{&4jcV*
A (19)accounting reference date 会计参照日 Rh
T:]
A (20)accounting reference period 会计参照期间 23K#9!3
A (21)accrual concept 应计概念 -
:Fr($^
A (22)accrual expenses 应计费用 i$}G[v<4
A (23)acid test ration 速动比率(酸性测试比率) &U=_:]/
A (24)acquisition 购置 {M=B5-
A (25)acquisition accounting 收购会计 QhAYCw2
A (26)activity based accounting 作业基础成本计算 'qo(GGC M
A (27)adjusting events 调整事项 @"98u$5
A (28)administrative expenses 行政管理费 p`Tl)[*
A (29)advice note 发货通知 nygeR|:\
A (30)amortization 摊销 )k[XO
A (31)analytical review 分析性检查 <nV 3`L&]
A (32)annual equivalent cost 年度等量成本法 nehk8+eV_
A (33)annual report and accounts 年度报告和报表 X|g5tnsj`
A (34)appraisal cost 检验成本 e.(d?/!F_
A (35)appropriation account 盈余分配账户
]SL+ZT
A (36)articles of association 公司章程细则 q3-cWfU
A (37)assets 资产 FEopNDy@y
A (38)assets cover 资产保障 f* h nzj
A (39)asset value per share 每股资产价值 #Q_<eo%lI*
A (40)associated company 联营公司 -;HZ!Lf
A (41)attainable standard 可达标准 < 0S\P=\
`'mRGz7t
A (42)attributable profit 可归属利润 \>w 2D
A (43)audit 审计 L8zMzm=-
A (44)audit report 审计报告 i!JSEQ_8
A (45)auditing standards 审计准则 @X
h8kvc81
A (46)authorized share capital 额定股本 Dk")/ ib
A (47)available hours 可用小时 2JeEmG9
A (48)avoidable costs 可避免成本 l+`CgYo
B (49)back-to-back loan 易币贷款 8F)9.s,*
B (50)backflush accounting 倒退成本计算 FcOrA3tt
B (51)bad debts 坏帐 h]|2b0
B (52)bad debts ratio 坏帐比率 (tzAUrC
B (53)bank charges 银行手续费 KM^}d$x
}s
B (54)bank overdraft 银行透支 yd45y}uS;F
B (55)bank reconciliation 银行存款调节表 :,/
\E
B (56)bank statement 银行对账单 sv "GX<+
B (57)bankruptcy 破产 -W})<{End
B (58)basis of apportionment 分摊基础 AI9=?X<kh
B (59)batch 批量 ]i
`~J
B (60)batch costing 分批成本计算 HC>k/Gk"
B (61)beta factor B(市场)风险因素 *_Pkb.3R
B (62)bill 账单 NX]6RZr-
B (63)bill of exchange 汇票 eD^(*a>(
B (64)bill of landing 提单 '=(yh{W
B (65)bill of materials 用料预计单 9~iDL|0'~
B (66)bill payable 应付票据 V|nJ%G\
B (67)bill receivable 应收票据 :4"b(L
B (68)bin card 存货记录卡 Nk F2'Z{$+
B (69)bonus 红利 N$ 2Iz
B (70)book-keeping 薄记 O7,:-5h0
B (71)Boston classification 波士顿分类 S|IDFDn
B (72)breakeven chart 保本图 x^pHP|<3`
B (73)breakeven point 保本点 tf9a- s
B (74)breaking-down time 复位时间 UC00zW<Z@"
B (75)budget 预算 Ye>+
B (76)budget center 预算中心 oOQ0f |MGp
B (77)budget cost allowance 预算成本折让
9!D
c=
B (78)budget manual 预算手册 @XKVdtG
B (79)budget period 预算期间 ;b,
bHL
B (80)budgetary control 预算控制 ,/Y$%.Rp
B (81)budgeted capacity 预算生产能力 '1\UFz
B (82)burden 制造费用 q }9n.
B (83)business center 经营中心 %8|? YxiZ:
B (84)business entity 营业个体 VOp+6ho<
B (85)business unit 经营单位 5*$z4O:Aa
B (86)buy-out management 管理性购买产权 W}\<}dK
B (87)by-product 副产品 .8CfCRq
C (88)called-up share capital 催缴股本 jSvo-
C (89)capacity 生产能力 -$D#
u
C (90)capacity ratios 生产能力比率 .Na'yS `J
C (91)capital 资本 elP#s5l4
C (92)capital assets pricing model资本资产计价模式 tZD^<Q7}\
C (93)capital commitment 承诺资本 Z2k5qs7g
C (94)capital employed 已运用的资本 B :1r;8{j
C (95)capital expenditure 资本支出 `{S4_'
C (96)capital expenditureauthorization 资本支出核准 0LUw
C (97)capital expenditure control 资本支出控制 k,[[
CZ0j
C (98)capital expenditure proposal资本支出申请 +n<;);h
C (99)capital funding planning 资本基金筹集计划 0:>C v<N
C (100)capital gain 资本收益 CH=k=)() ]
C (101)capital investment appraisal资本投资评估 @'?7au ''
C (102)capital maintenance 资本保全 ')E
4N+h/
C (103)capital resource planning 资本资源计划 UTuOean ]'
C (104)capital surplus 资本盈余 3
:!5 ]
C (105)capital turnover 资本周转率 {=E,.%8
C (106)card 记录卡 QPsvc6ds
C (107)cash 现金 ]i'gU(+;`
C (108)cash account 现金账户 9
J~KM=p
C (109)cash book 现金账薄 HwZ@T &_4
C (110)cash cow 金牛产品 |DoD.?v
C (111)cash flow 现金流量 fu`|@S
C (112)cash discounted 现金贴现 \MmKz^tO
C (113)cash flow budget 现金流量预算 x*F_XE1#M
C (114)cash flow statement 现金流量表 'Z^KpW
C (115)cash ledger 现金分类账 &uu69)u
C (116)cash limit 现金限额 '\B!1
B>T
C (117)CCA 现时成本会计 aaesgF
C (118)center 中心 #TY[\$BHs
C (119)changeover time 变更时间 n0'"/zyc
C (120)chartered entity 特许经济个体 s!K9-qZl<
C (121)cheque 支票 ~^"s.Lsb
C (122)cheque register 支票登记薄 TZ@S?r>^
C (123)coin analysis 零钱分类 &0@AM_b
C (124)classification 分类 VaylbYUCT/
C (125)clock card 工时卡 ] Y6y ]u
C (126)code 代码 7
[?]DyOf
C (127)commitment accounting 承诺确认会计 I-|1eR+3
C (128)common cost 共同成本 v@]\
P<E
C (129)company limited byguarantee 有限担保责任公司 Ezw<
C (130)company limited shares 股份有限公司 Q!}LtR$
C (131)competitive position 竞争能力状况 ^Jn=a9Q6Z
C (132)concept 概念 YU%U
C (133)conglomerate 跨行业企业 >W@3_{0
C (134)consistency concept 一致性概念 $t42?Z=N&z
C (135)consolidated accounts 合并报表 H}&4#CQ'!
C (136)consolidation accounting 合并会计 X0gWTs
C (137)consortium 财团 \"hP*DJ"
C (138)contingency plan 应急计划 G_n~1?
C (139)contingent liabilities 或有负债 N'RUtFqj
C (140)continuous operation 连续生产 *v9 {f?
C (141)contra 抵消 GF awmN
Z
C (142)contract cost 合同成本 ]5i]2r1
C (143)contract costing 合同成本计算 5Lm<3:7Q+
C (144)contribution 贡献毛益 u}IQ)Ma
C (145)contribution centre 贡献中心 sBm/9vu
C (146)contribution chart 贡献图 WCZeY?_^c
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 RkXW(T`
C (148)contribution to salesration 贡献毛益对销售比率 I=Xj;\b
C (149)control 控制 |+(Hia,X
C (150)control account 控制帐户 >>HC|
C (151)control limits 控制限度 Nc[V kJ]
C (152)controllability concept 可控制概念 SI@Yct]<g
C (153)controllable cost 可控制成本 n!t][d/g+
C (154)conversion cost 加工成本 *f( e`3E
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ?>o|H-R~5Z
C (156)corporate appraisal 公司评估 tR% &.,2
C (157)corporate planning 公司计划 Y]Y]"y$1
C (158)corporate social reporting 公司社会报告 G .k\N(l
C (159)corporation 股份公司 Z:s:NvFX
C (160)cost 成本 WL/9r
*jW
C (161)cost account 成本帐户 b_j8g{/9
C (162)cost accounting 成本会计 @je vY81)
C (163)cost accounting manual 成本手册 2w? 5vSv
C (164)cost accounts calendar 成本报表的日历时间 \Z ms
C (165)cost adjustment 成本调整 Di8;Tq
C (166)cost allocation 成本分配 ^5d9n<_xnQ
C (167)cost apportionment 成本分摊 `SSUQ#@
C (168)cost attribution 成本归属 `h|>;u
C (169)cost audit 成本审计 P _3U4J
C (170)cost behaviour 成本性态 C1KO]e >
C (171)cost benefit analysis 成本效益分析 @s/0 .7
C (172)cost center 成本中心 %R[X_n=
C (173)cost driver 成本动因