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注会《审计》英语常用词汇 E>-I
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1.audit 审计 NpM;vO
2.attestation 鉴证 KwaxNb5
3.credibility 可信赖程度 x%H,ta%
4.audit of financial statements 财务报表审计 XPdqE`w=$p
5.agreed-upon procedures 执行商定程序 QX}JQ<8
6.high levels of assurance 高水平保证 qhTVsZ:{C
7.compilation 编制 xH`
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8.reliability 可靠性 |%|Vlu
9.relevance 相关性 [OOQ0c~
10.professional skepticism 职业谨慎 4Ng:7C2
11.objectivity 客观性 <3j`Z1J
12. professional competence 专业胜任能力 AZik:C"Q
13.Senior/CPA-in-charge 项目经理 guf&V}&
14.audit engagement letter 业务约定书 X-"
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15.recurring audit 连续审计 }.8yKj^p
16.the client 委托人 M6A0D+08
17.change CPA 更换注册会计师 .]4MtG
18.the existing CPA 现任注册会计师 ;K>'Gl
19.the successor CPA 后任注册会计师 K
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20.the preceding CPA前任注册会计师 {"$[MYi:
21.issue the audit report 出具审计报告 Vh=U/{Rp1
22.expert 专家 UEx<;P8rP
23.the board of directors 董事会 nIL67&
24.knowledge of the entity‘ s business 了解被审计单位情况 OJA_OqVp$K
25.assess material misstatement risks评估重大错报风险 `s+kYWg'Z
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t~4Cf])
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 W?wt$'
29.the prior year‘s working papers 以前年度工作底稿 | X#!5u
30.minutes of meeting 会议纪要 _4nm h0q4
31.business risks 经营风险 aqK+ u.H
32.appropriateness 适当性 \JR^uJ{Y
33.accounting estimate 会计估计 -(lP8Y~gFY
34.management representations 管理层声明 b+arnKo1fk
35.going concern assumption 持续经营假设 fdwP@6eh
36.audit plan 审计计划 W{Z7=
37.significant audit areas 重点审计领域 +rSU
38.error 错误 tEo-Mj5:
39.fraud舞弊 `J03t\
40.modified or additional procedures 修改或追加审计程序 F1-C8V2H
41.misappropriation of assets 侵占资产 /joY? T
42.transactions without substance 虚假交易 ~UeTV?)
43.unusual pressures 异常压力 v#s*I/kw
44.the suspected noncompliance 涉嫌存在违法行为 Tjv'S
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45.materialiy 重要性 E>5p7=Or;"
46.exceed the materiality level 超过重要性水平 FZ]+(Q"]:
47.approach the materiality level 接近重要性水平 [iO8R-N8d
48.an acceptably low level 可接受水平 (@!K tW
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 ~9#x=nU:+V
50.misstatements or omissions 错报或漏报 )'RaMo` 4
51.aggregate 总计 7mXXMm
52.subsequent events 期后事项 d8 Jf3Mo
53.adjust the financial statements 调整财务报表 Z'!ORn#M
54.perform additional audit procedures 实施追加的审计程序 UA~ 4O Q]
55.audit risk 审计风险 N`?/kubD
56.detection risk 检查风险 w8 UUeF
57.inappropriate audit opinion 不适当的审计意见 -$g~,dIwj
58.material misstatement 重大的错报 n=
$ne2/
59.tolerable misstatement 可容忍错报 (jyufHm
60.the acceptable level of detection risk 可接受的检查风险 ,:'JJZg@
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?mK&Slh.
62.simall business 小规模企业 W|
zPV`
63.accounting system 会计系统 1(>2tEjYT
64.test of control 控制测试 b.?;I7r
65.walk-through test 穿行测试 ns
\I Y<Yo
66.communication 沟通 /)K;XtcN
67.flow chart 流程图 jpZq]E9`P
68.reperformance of internal control 重新执行 /#@tv~Z^
69.audit evidence 审计证据 $$o(
70.substantive procedures 实质性程序 0QfDg DX
71.assertions 认定 Q_iN/F
72.esistence 存在 m
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73.occurrence 发生 :wg=H
74.completeness 完整性 9c,/490Q
75.rights and obligations 权利和义务 cjg~?R
76.valuation and allocation 计价和分摊 > cWE@P
77.cutoff 截止 A! HJ
78.accuracy 准确性 X2%(=B
79.classification 分类 emrA!<w!W
80.inspection 检查 6H U*,
81.supervision of counting 监盘 6~W@$SP,F
82.observation 观察 TKAs@X,t
83.confirmation 函证 OUGkam0UK
84.computation 计算 3)?WSOsL:
85.analytical procedures 分析程序 >!']w{G
86.vouch 核对 kRX?o'U~C
87.trace 追查 I"lzOD; eI
88.audit sampling 审计抽样 CP%^)LX *
89.error 误差 !'BX
c%`x[
90.expected error 预期误差 SVn@q|N
91.population 总体 kb/BEJ
92.sampling risk 抽样风险 !V/\_P!I
93.non- sampling risk 非抽样风险 gg%)#0Zi
94.sampling unit 抽样单位 pO:]3qv
95.statistical sampling 统计抽样 TKsP#Dt/
96.tolerable error 可容忍误差 39P55B/o%
97.the risk of under reliance 信赖不足风险 Pz:,de~5Qm
98.the risk of over reliance 信赖过度风险 vZ srlHb
99.the risk of incorrect rejection 误拒风险 ?(K=du
100. the risk of incorrect acceptance 误受风险 Q#qfuwz
101.working trial balance 试算平衡表 +
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102.index and cross-referencing 索引和交叉索引 +s8R]3NJ_H
103.cash receipt 现金收入 </xf4.C
104.cash disbursement 现金支出 6hYz^}2g
105.bank statement 银行对账单 m9:ah<
106.bank reconciliation 银行存款余额调节表 W
107.balance sheet date 资产负债表日 !yrh50tD
108.net realizable value 可变现净值 4Nt4(3Kf
109.storeroom 仓库 u
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110.sale invoice 销售发票 i}v.x
111.price list 价目表 %3#C0%{x
112.positive confirmation request 积极式询证函 `#`jU"T |
113.negative confirmation request 消极式询证函 4\v &8">LL
114.purchase requisition 请购单 `
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115.receiving report 验收报告 Y2.zT6i
116.gross margin 毛利 6G"UXNa,
117.manufacturing overhead 制造费用
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118.material requisition 领料单 Ny/eYF#
119.inventory-taking 存货盘点 g.hYhg'KUh
120.bond certificate 债券 Udn Rsp9S
121.stock certificate 股票 dz+Dk6"R
122.audit report 审计报告 =MJB:
123.entity 被审计单位 D^.
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124.addressee of the audit report 审计报告的收件人 vWeY[>oGur
125.unqualified opinion 无保留意见 xYYa%PhIC
126.qualified opinion 保留意见 j_<!y(W
127.disclaimer of opinion 无法表示意见 `t)9u^[<(
128.adverse opinion 否定意见 L2EQ 9i'[
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A (1)ABC 作业基础成本计算 N AY3.e
A (2)absorbed overhead 已吸收制造费用 },JJ!3
A (3)absorption costing 吸收成本计算 Ow4(1eE_
A (4)account 账户,报表 (y.N-I,
A (5)accounting postulate 会计假设 AL3iNkEa
A (6)accounting series release 会计公告文件 BYM6cp+S
A (7)accounting valuation 会计计价 L_vl%ii-
A (8)account sale 承销清单 0!lWxS0#=
A (9)accountability concept 经营责任概念 HNBmq>XDc
A (10)accountancy 会计职业 >JS^yVk
A (11)accountant 会计师 5~IdWwG*w
A (12)accounting 会计 `kQosQV
A (13)agency cost 代理成本 +D]raU
A (14)accounting bases 会计基础 *.|%uf.
A (15)accounting manual 会计手册 AzXLlQ
A (16)accounting period 会计期间 A7+ZY,
A (17)accounting policies 会计方针 Q#SQ@oUzD
A (18)accounting rate of return 会计报酬率 ;zD4#7=
A (19)accounting reference date 会计参照日 |%XTy7^a
A (20)accounting reference period 会计参照期间 [NO4Wzc
A (21)accrual concept 应计概念 7G-?^
A (22)accrual expenses 应计费用 jLVD37 P^
A (23)acid test ration 速动比率(酸性测试比率) H2Wlgt
A (24)acquisition 购置 fpo{`;&F
A (25)acquisition accounting 收购会计 !vR Zh('R
A (26)activity based accounting 作业基础成本计算 M;ADL|
A (27)adjusting events 调整事项 eU%49 A
A (28)administrative expenses 行政管理费 ,
%z HykP
A (29)advice note 发货通知 ztSQrDbbb4
A (30)amortization 摊销 =NC??e {
A (31)analytical review 分析性检查 a0sz$u
A (32)annual equivalent cost 年度等量成本法 =r ^_D=
A (33)annual report and accounts 年度报告和报表 QtKcv7:4
A (34)appraisal cost 检验成本 ,7)
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A (35)appropriation account 盈余分配账户 ;; +AdN5
A (36)articles of association 公司章程细则 }p2iF2g9`
A (37)assets 资产 iUR ij@
A (38)assets cover 资产保障 jD9u(qAlH
A (39)asset value per share 每股资产价值 lNg){3
A (40)associated company 联营公司 ~r8
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A (41)attainable standard 可达标准 #Iz)Mu
naf ~#==vc
A (42)attributable profit 可归属利润 9_:"`)]3B
A (43)audit 审计 -]zb3P
A (44)audit report 审计报告 &Z]}rn
A (45)auditing standards 审计准则 qovsM
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A (46)authorized share capital 额定股本 MYy58N
A (47)available hours 可用小时 3[fm|aU
A (48)avoidable costs 可避免成本 5<ruN11G
B (49)back-to-back loan 易币贷款 ~CnnN[g(_
B (50)backflush accounting 倒退成本计算 =+j3E<w
B (51)bad debts 坏帐 >bZ-mX)j\0
B (52)bad debts ratio 坏帐比率 $ -1ajSVJ
B (53)bank charges 银行手续费 j%nN*ms
B (54)bank overdraft 银行透支 ZJBb%d1;
B (55)bank reconciliation 银行存款调节表 ^)>( <6
B (56)bank statement 银行对账单 66eJp-5e8
B (57)bankruptcy 破产 ^*
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B (58)basis of apportionment 分摊基础 e3;D1@
B (59)batch 批量 96V8R<
B (60)batch costing 分批成本计算 <>\|hno}
B (61)beta factor B(市场)风险因素
{ %X2K
B (62)bill 账单 2\
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B (63)bill of exchange 汇票 )x/#sW%)
B (64)bill of landing 提单 R~oJ-}iYX
B (65)bill of materials 用料预计单 ;(`bP
B (66)bill payable 应付票据 *GE6zGdN
B (67)bill receivable 应收票据 d[3me{Rs
B (68)bin card 存货记录卡 3i!a\N4 K
B (69)bonus 红利 hTn"/|_SW
B (70)book-keeping 薄记 c 1F^Gj!8
B (71)Boston classification 波士顿分类 ch0^g8@Q[
B (72)breakeven chart 保本图 F:ycV~bE
B (73)breakeven point 保本点 >EJ{ *
B (74)breaking-down time 复位时间 ,#ZPg_x?1
B (75)budget 预算 R'c dEoy
B (76)budget center 预算中心 $oQOOa@;i)
B (77)budget cost allowance 预算成本折让 Zwc&4:5%
B (78)budget manual 预算手册 tz;o6,eb
B (79)budget period 预算期间 V[/9?5pM
B (80)budgetary control 预算控制 o-RZwufZ`
B (81)budgeted capacity 预算生产能力 f~mwDkf?L
B (82)burden 制造费用 U U_0@V<
B (83)business center 经营中心 xQvI$vP
B (84)business entity 营业个体 M,H8ZO:R
B (85)business unit 经营单位 jD S\
B (86)buy-out management 管理性购买产权 :
Z<\R0
B (87)by-product 副产品 pwfQqPC#_
C (88)called-up share capital 催缴股本 K _VIk'RB
C (89)capacity 生产能力 #0<pRDXj
C (90)capacity ratios 生产能力比率 a[~[lk=7
C (91)capital 资本 mnM]@8^G
C (92)capital assets pricing model资本资产计价模式 z]8Mv(eL
C (93)capital commitment 承诺资本 QZvQ
8
C (94)capital employed 已运用的资本 [m:cO6DM,
C (95)capital expenditure 资本支出 ?`?Tg&W
C (96)capital expenditureauthorization 资本支出核准 ]gPx%c
C (97)capital expenditure control 资本支出控制 \ 2y/:
C (98)capital expenditure proposal资本支出申请 geyCS3
:p
C (99)capital funding planning 资本基金筹集计划 IwnDG;+Ap
C (100)capital gain 资本收益 #VX]trh,
C (101)capital investment appraisal资本投资评估 fs#9~b3
C (102)capital maintenance 资本保全 ck]I?
C (103)capital resource planning 资本资源计划 I*a@_EO
C (104)capital surplus 资本盈余 e x Z/
C (105)capital turnover 资本周转率 75Z|meG~
C (106)card 记录卡 wGLMLbj5
C (107)cash 现金 i_*yS+Z;
C (108)cash account 现金账户 _oc6=Z
C (109)cash book 现金账薄 8X`DFeJ
C (110)cash cow 金牛产品 6Z#Nh@!+C
C (111)cash flow 现金流量 4utwcXL
C (112)cash discounted 现金贴现 }V]b4t
C (113)cash flow budget 现金流量预算 n+=qT$w)
C (114)cash flow statement 现金流量表 6t; ;Fz
C (115)cash ledger 现金分类账 UiV#w#&P
C (116)cash limit 现金限额 h<&GdK2U+
C (117)CCA 现时成本会计 J(#
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C (118)center 中心 SV t~pE+Y
C (119)changeover time 变更时间 N:U}b1$L6
C (120)chartered entity 特许经济个体 `"CA$Se8
C (121)cheque 支票 o$L%t@
C (122)cheque register 支票登记薄 ZskX!
{
C (123)coin analysis 零钱分类 x@43ZH_
C (124)classification 分类
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C (125)clock card 工时卡 ir
.RO7f
C (126)code 代码 0a
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C (127)commitment accounting 承诺确认会计 -hnNaA
C (128)common cost 共同成本 ldTXW(^j
C (129)company limited byguarantee 有限担保责任公司 $Be hU
C (130)company limited shares 股份有限公司 +&u/R')?6r
C (131)competitive position 竞争能力状况 6inAnC@I
C (132)concept 概念 VCc=dME
C (133)conglomerate 跨行业企业 u=nd7:bv
C (134)consistency concept 一致性概念 E}9wzPs
C (135)consolidated accounts 合并报表 k
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C (136)consolidation accounting 合并会计 o
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C (137)consortium 财团 }6a}8EyFP
C (138)contingency plan 应急计划 o7E|wS
C (139)contingent liabilities 或有负债 -51LF=(!L
C (140)continuous operation 连续生产 LI.WcI3uS
C (141)contra 抵消 8zeeC
eI U
C (142)contract cost 合同成本 z**2-4 z
C (143)contract costing 合同成本计算 (^iF)z
C (144)contribution 贡献毛益 ep"{{S5g
C (145)contribution centre 贡献中心 i;{lY1
C (146)contribution chart 贡献图 0e0)1;t\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 :
8OT
C (148)contribution to salesration 贡献毛益对销售比率 15J"iN2"W
C (149)control 控制 A3tv'-e9
C (150)control account 控制帐户 0#TL$?=|
C (151)control limits 控制限度 eef&ZL6g
C (152)controllability concept 可控制概念 ^=^\=9"
b
C (153)controllable cost 可控制成本 ~3M4F^
C (154)conversion cost 加工成本 39O rY
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 4Lg
,J9
C (156)corporate appraisal 公司评估 QBGm)h?=
C (157)corporate planning 公司计划 Z4Q]By:/L
C (158)corporate social reporting 公司社会报告 R/"f
C (159)corporation 股份公司 Qqg.z-G%.
C (160)cost 成本 ~.3v\Q
C (161)cost account 成本帐户 E`_T_O=P
C (162)cost accounting 成本会计 f@YdL6&d-
C (163)cost accounting manual 成本手册 \k=dqWBr7
C (164)cost accounts calendar 成本报表的日历时间 j"6|$Ze8
C (165)cost adjustment 成本调整 55s5(]`d
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 &1<[@:;
C (168)cost attribution 成本归属 5QK%BiDlr
C (169)cost audit 成本审计 yq|yGf(4&
C (170)cost behaviour 成本性态 gk| %
4.
C (171)cost benefit analysis 成本效益分析 >m lQ@Z_O
C (172)cost center 成本中心 |oU I2<"
C (173)cost driver 成本动因