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注会《审计》英语常用词汇 FO+Zue.RS
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1.audit 审计 B|Du@^$
2.attestation 鉴证 ~Io7]
3.credibility 可信赖程度 2$9odD<r
4.audit of financial statements 财务报表审计 ]"r&]qx7
5.agreed-upon procedures 执行商定程序 ^pxX]G]
6.high levels of assurance 高水平保证 ~Uu
4=
7.compilation 编制 RW|`nL
8.reliability 可靠性 x`U^OLV
9.relevance 相关性 oxC[F*mD
10.professional skepticism 职业谨慎 Ut*`:]la
11.objectivity 客观性 6O|@xvg
12. professional competence 专业胜任能力 }bs+-K
13.Senior/CPA-in-charge 项目经理 [I0:=yJ+
14.audit engagement letter 业务约定书 F7
5#*
15.recurring audit 连续审计 rr+|Zt
Y
16.the client 委托人 VX].3=T8
17.change CPA 更换注册会计师 z[LNf.)}
18.the existing CPA 现任注册会计师 >/g#lS 5
19.the successor CPA 后任注册会计师 H[{F'c[e
20.the preceding CPA前任注册会计师 G"klu
21.issue the audit report 出具审计报告 ;"KJ7
p
22.expert 专家 \"qY "V
23.the board of directors 董事会 81](T<
24.knowledge of the entity‘ s business 了解被审计单位情况 <W|3\p6
25.assess material misstatement risks评估重大错报风险 cT<1V!L4
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 <x@}01~
27.a general knowledge of —— 初步了解―――的情况 pqk?|BvpK_
28.a more knowledge of—— 进一步了解的情况 >x/z7v?^I
29.the prior year‘s working papers 以前年度工作底稿 ,f<?;z
30.minutes of meeting 会议纪要 !_"@^?,q
31.business risks 经营风险 X]'{(?Ch
32.appropriateness 适当性 ccB&O _
33.accounting estimate 会计估计 +?F[/?s5qz
34.management representations 管理层声明 , qA(\[
35.going concern assumption 持续经营假设 dOa+(fMe
36.audit plan 审计计划 ~:0sk"t$1
37.significant audit areas 重点审计领域 00'%EYO
38.error 错误 Diy8gt
39.fraud舞弊 7[w,:9& }
40.modified or additional procedures 修改或追加审计程序 1=t>HQ
41.misappropriation of assets 侵占资产 4 kn|^
42.transactions without substance 虚假交易 %9w::hav
43.unusual pressures 异常压力 fg
s!v7
44.the suspected noncompliance 涉嫌存在违法行为 MV<^!W
45.materialiy 重要性 N+++4;
46.exceed the materiality level 超过重要性水平 QU4h8}$
47.approach the materiality level 接近重要性水平 5}:-h>
48.an acceptably low level 可接受水平 U}& 2k
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 RwKdxK+;
50.misstatements or omissions 错报或漏报 ~{d$!`|a
51.aggregate 总计 >,
TUZ
52.subsequent events 期后事项 S-Wz ou
r,
53.adjust the financial statements 调整财务报表 {,3>"
54.perform additional audit procedures 实施追加的审计程序 Ci?Ss+|
55.audit risk 审计风险 |h- QP#]/
56.detection risk 检查风险 W6f/T3
57.inappropriate audit opinion 不适当的审计意见 (^s>m,h
58.material misstatement 重大的错报 ADS9DiX/
59.tolerable misstatement 可容忍错报 1s%#$ 7
60.the acceptable level of detection risk 可接受的检查风险 7"aN#;&
61.assessed level of material misstatement risk 重大错报风险的评估水平 R?68*}
`7
62.simall business 小规模企业 >v:y?A,
63.accounting system 会计系统 +s(HOq)b
64.test of control 控制测试 XDsx3Ws
65.walk-through test 穿行测试 0":ib0=
66.communication 沟通 ./,/y"x
67.flow chart 流程图 q'|rgT
68.reperformance of internal control 重新执行 rv&<{@AS~
69.audit evidence 审计证据 I2TaT(e\
70.substantive procedures 实质性程序 %oq{L]C(rf
71.assertions 认定 yXz*5W_0D
72.esistence 存在 $@"l#vJPfc
73.occurrence 发生 Gnf~u[T6
74.completeness 完整性 >XK
PTC5H
75.rights and obligations 权利和义务 *#E
FsUw
76.valuation and allocation 计价和分摊 K&bzDzd `
77.cutoff 截止 ZZk=E4aae
78.accuracy 准确性 ~$ng^D
79.classification 分类 *vflscgt
80.inspection 检查 O/,aJCe
81.supervision of counting 监盘
]j'p :v
82.observation 观察 u6T+Cg
83.confirmation 函证 W=vG$
84.computation 计算 &f"-d
85.analytical procedures 分析程序 :ZTc7}
86.vouch 核对 _]yn"p
87.trace 追查 Px$/ _`H
88.audit sampling 审计抽样 ]4~lYuI4
89.error 误差 qm./|#m>
90.expected error 预期误差 }'""(,2
91.population 总体 eb.O#Y
92.sampling risk 抽样风险 t?q@H8
93.non- sampling risk 非抽样风险 s8-<m,*
94.sampling unit 抽样单位 y&Mr=5:y
95.statistical sampling 统计抽样 ZNf6;%oGG
96.tolerable error 可容忍误差 I Y2)?"A
97.the risk of under reliance 信赖不足风险 r
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98.the risk of over reliance 信赖过度风险 Ey_" ~OB
99.the risk of incorrect rejection 误拒风险 d`P7}*;`
100. the risk of incorrect acceptance 误受风险 >xF/Pl
101.working trial balance 试算平衡表 P\w\N2
102.index and cross-referencing 索引和交叉索引 VSrr`B
103.cash receipt 现金收入 _&N2'hG=sn
104.cash disbursement 现金支出 afv~r>q(-
105.bank statement 银行对账单 !_`&Wks
106.bank reconciliation 银行存款余额调节表 2Or'c`|
107.balance sheet date 资产负债表日 :E_g"_
108.net realizable value 可变现净值 =; ^%(%Y{m
109.storeroom 仓库 3^R&:|,
110.sale invoice 销售发票 :A1{ d?B
111.price list 价目表 '$|[R
98
112.positive confirmation request 积极式询证函 _z'u pb&
113.negative confirmation request 消极式询证函 XM1WfjE\
114.purchase requisition 请购单 ]%|GmtqZs,
115.receiving report 验收报告 P/c&@_b
116.gross margin 毛利 zhpx"{_
117.manufacturing overhead 制造费用 q[HTnx
118.material requisition 领料单 Fz1_w$^
119.inventory-taking 存货盘点 5|l* `J)
120.bond certificate 债券 {U!8|(
121.stock certificate 股票 dQ_!)f&w1
122.audit report 审计报告 MOsl_^c
123.entity 被审计单位 zN!ZyI$nqP
124.addressee of the audit report 审计报告的收件人 OlAs'TE^
125.unqualified opinion 无保留意见 ,=tD8@a<
126.qualified opinion 保留意见 0/!dUWdKH
127.disclaimer of opinion 无法表示意见 eln&]d;
128.adverse opinion 否定意见 ]Bm/eRy"
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A (1)ABC 作业基础成本计算 0}$Hi
A (2)absorbed overhead 已吸收制造费用 ?%`@ub$
A (3)absorption costing 吸收成本计算 '@p['#\uI
A (4)account 账户,报表 VG,u7A*Z#
A (5)accounting postulate 会计假设 c/zJv*}x?
A (6)accounting series release 会计公告文件 ,_yhz0.
A (7)accounting valuation 会计计价 '<rZm=48
A (8)account sale 承销清单 Rn{iaM2Y<
A (9)accountability concept 经营责任概念 V>R8GSx
A (10)accountancy 会计职业 )+}]+xRWGj
A (11)accountant 会计师 1jy9lP=
A (12)accounting 会计 nx8a$vI-TY
A (13)agency cost 代理成本 ;cPy1
A (14)accounting bases 会计基础 @r#v
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A (15)accounting manual 会计手册 Z2TL #@
A (16)accounting period 会计期间 T-5nB>)
A (17)accounting policies 会计方针 "
Jt.lL ]5
A (18)accounting rate of return 会计报酬率 ]T;EdK-
A (19)accounting reference date 会计参照日 JS*m65e
A (20)accounting reference period 会计参照期间 |
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A (21)accrual concept 应计概念 T{Sb^-H#X
A (22)accrual expenses 应计费用 bty/
A (23)acid test ration 速动比率(酸性测试比率) mH Ic f{RG
A (24)acquisition 购置 t: #6sF
A (25)acquisition accounting 收购会计 o3I Tr';
A (26)activity based accounting 作业基础成本计算 EGZb7:Y?
A (27)adjusting events 调整事项 G`\f
A (28)administrative expenses 行政管理费 EX?MA6U
A (29)advice note 发货通知 }z\_;\7
A (30)amortization 摊销 QAvir%Y9Q
A (31)analytical review 分析性检查 %kB8'a3
A (32)annual equivalent cost 年度等量成本法 ~v]!+`_J
A (33)annual report and accounts 年度报告和报表 !1q 9+e
A (34)appraisal cost 检验成本 5e$~)fL
A (35)appropriation account 盈余分配账户
e'
0{?B
A (36)articles of association 公司章程细则 e XfZ5(na
A (37)assets 资产 0%m)@ukb
A (38)assets cover 资产保障 +m8!U=Zi
A (39)asset value per share 每股资产价值 \8<BLmf4U
A (40)associated company 联营公司 gF$V$cU
A (41)attainable standard 可达标准 `e(vH`
VZ
[k6nW:C
A (42)attributable profit 可归属利润 =0G!f$7^i
A (43)audit 审计 ~$p2#Aq
X
A (44)audit report 审计报告 "FTfk
A (45)auditing standards 审计准则 M@?xa/E64
A (46)authorized share capital 额定股本 \/1<E?Q
f
A (47)available hours 可用小时 }; f#^gz'
A (48)avoidable costs 可避免成本 VUhbD
B (49)back-to-back loan 易币贷款 wi4=OU1L)a
B (50)backflush accounting 倒退成本计算 &2 `F n!m
B (51)bad debts 坏帐 Y7vA`kjD-C
B (52)bad debts ratio 坏帐比率 Gi "941zVl
B (53)bank charges 银行手续费 2Z3('?\z~
B (54)bank overdraft 银行透支 tI7:5Cm
B (55)bank reconciliation 银行存款调节表 :cGt#d6
B (56)bank statement 银行对账单 cG?cUw).E
B (57)bankruptcy 破产 rFC" Jx
B (58)basis of apportionment 分摊基础 :'*DPB-
B (59)batch 批量 ,(;lIP
B (60)batch costing 分批成本计算 k'
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B (61)beta factor B(市场)风险因素 OtGb<v<_H
B (62)bill 账单 I_xXDr
B (63)bill of exchange 汇票 |\U5),m
B (64)bill of landing 提单 u%/goxA
B (65)bill of materials 用料预计单 (HSgEs1d
B (66)bill payable 应付票据 D<Zp!J1o
B (67)bill receivable 应收票据 ^_ kJKM,
B (68)bin card 存货记录卡 BRk0CLr5
B (69)bonus 红利 tUgEeh6
B (70)book-keeping 薄记 (y M^
B (71)Boston classification 波士顿分类 aBNZdX]vzO
B (72)breakeven chart 保本图 * 1Od-3
B (73)breakeven point 保本点 J,zO2572u
B (74)breaking-down time 复位时间 i:u1s"3~
B (75)budget 预算 6e_dJ=_
B (76)budget center 预算中心 =e8bNg
B (77)budget cost allowance 预算成本折让 %/YcL6o(
B (78)budget manual 预算手册 4E+hRKuo
,
B (79)budget period 预算期间 ~_s{0g]B
B (80)budgetary control 预算控制 5vw{b?
B (81)budgeted capacity 预算生产能力 <0S,Q+&
B (82)burden 制造费用 wbe<'/X+
B (83)business center 经营中心 &NSY9'N,
B (84)business entity 营业个体 j
S]><rm
B (85)business unit 经营单位 :"l-KQ0
B (86)buy-out management 管理性购买产权 ak:ibV
B (87)by-product 副产品 {'AWZ(
C (88)called-up share capital 催缴股本 !
w H'b
C (89)capacity 生产能力 y|Ir._bt
C (90)capacity ratios 生产能力比率 Y}[ c^$S
C (91)capital 资本 %~jkB.\* )
C (92)capital assets pricing model资本资产计价模式 l2&`J_"
C (93)capital commitment 承诺资本 E=cwq"
C (94)capital employed 已运用的资本 P1NJ^rX
C (95)capital expenditure 资本支出 IN,(yaC
C (96)capital expenditureauthorization 资本支出核准 *bxzCI7b
C (97)capital expenditure control 资本支出控制 M4d47<'*~
C (98)capital expenditure proposal资本支出申请 fPrLM'
C (99)capital funding planning 资本基金筹集计划 r YF #^
C (100)capital gain 资本收益 JXw^/Y$
C (101)capital investment appraisal资本投资评估 <ERB.d!
C (102)capital maintenance 资本保全 +Y
V|ij
C (103)capital resource planning 资本资源计划 y2+p1
C (104)capital surplus 资本盈余 '(dz"PL.
C (105)capital turnover 资本周转率 +n7?S~R$
C (106)card 记录卡
!xwG%{_
C (107)cash 现金 kFQ8
y~>y}
C (108)cash account 现金账户 ki{3IEOr}
C (109)cash book 现金账薄 ;A'":vXmc
C (110)cash cow 金牛产品 ;r6jx"i
C (111)cash flow 现金流量 rvyrxw%[
C (112)cash discounted 现金贴现 [|lB5gi4t!
C (113)cash flow budget 现金流量预算 @o-B{EH8
C (114)cash flow statement 现金流量表 z.6$W^
C (115)cash ledger 现金分类账 |Xw/E)jA
C (116)cash limit 现金限额 3
E3qd'
C (117)CCA 现时成本会计 YOrrkbJ(
C (118)center 中心 ?h0X,fl3
C (119)changeover time 变更时间 $-c!W!H
C (120)chartered entity 特许经济个体 I(S)n+E
C (121)cheque 支票 W;1|+6x
C (122)cheque register 支票登记薄 2 QNNp:`6
C (123)coin analysis 零钱分类 F|&{Rt
C (124)classification 分类 @&"Pci+-|
C (125)clock card 工时卡 w ~ dk#=
C (126)code 代码 (4@lKKiU%H
C (127)commitment accounting 承诺确认会计 6&!&\
C (128)common cost 共同成本 n 3lE,b
C (129)company limited byguarantee 有限担保责任公司 Lgz$]Jbl8
C (130)company limited shares 股份有限公司 3&x-}y~sg
C (131)competitive position 竞争能力状况 k@ K7yK
C (132)concept 概念 :0/q5_
t
C (133)conglomerate 跨行业企业 .^bft P\
C (134)consistency concept 一致性概念 \3Q&~j
C (135)consolidated accounts 合并报表 Q.Aw2
C (136)consolidation accounting 合并会计 0I{gJSK.,
C (137)consortium 财团 'SYo_!
C (138)contingency plan 应急计划 ,KJw|x4}\
C (139)contingent liabilities 或有负债 fGv#s
X
C (140)continuous operation 连续生产 |8bq>01~
C (141)contra 抵消 Lw'
9
C (142)contract cost 合同成本 ?go:e#
C (143)contract costing 合同成本计算 zd_HxYrN
C (144)contribution 贡献毛益 "/]| Hhc{
C (145)contribution centre 贡献中心 ms_ VM>l
C (146)contribution chart 贡献图 5`]UE7gT
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 /cK%n4l.y
C (148)contribution to salesration 贡献毛益对销售比率 P"lBB8\eku
C (149)control 控制 zd]D(qeX
C (150)control account 控制帐户 {u[V{XIUh
C (151)control limits 控制限度 ]hud4i~
C (152)controllability concept 可控制概念 >23-
C (153)controllable cost 可控制成本 3@n>*7/E
C (154)conversion cost 加工成本 v_S4hz6w\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ~Z ~v
C (156)corporate appraisal 公司评估 j$da8] !
C (157)corporate planning 公司计划 4gSH(*}
C (158)corporate social reporting 公司社会报告 `imWc"'Ej
C (159)corporation 股份公司 Kd3?I5t
C (160)cost 成本 lZ&]|*>
C (161)cost account 成本帐户 &ff&Y.q~
C (162)cost accounting 成本会计 ?4CNkk=v
C (163)cost accounting manual 成本手册 _28<m
JfG
C (164)cost accounts calendar 成本报表的日历时间 ]0B|V2D#e
C (165)cost adjustment 成本调整 <?0~1o\Ur
C (166)cost allocation 成本分配 O9(r{Vu7u
C (167)cost apportionment 成本分摊 as+GbstN
C (168)cost attribution 成本归属
z
NSu
C (169)cost audit 成本审计 ?8,%LIQ?
C (170)cost behaviour 成本性态 \uG`|D
n
C (171)cost benefit analysis 成本效益分析 Zc"B0_&?:7
C (172)cost center 成本中心 /$"[k2 N
C (173)cost driver 成本动因