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注会《审计》英语常用词汇 A6oq.I0
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1.audit 审计 ?6!]Nl1gr
2.attestation 鉴证 m
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3.credibility 可信赖程度 .qA{x bu
4.audit of financial statements 财务报表审计 GTv#nnC
5.agreed-upon procedures 执行商定程序 I-agZag%
6.high levels of assurance 高水平保证 gDIBnH
7.compilation 编制 O@iu aeEW
8.reliability 可靠性
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9.relevance 相关性 -{
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10.professional skepticism 职业谨慎 B-d(@7,1
11.objectivity 客观性 iE.-FZc
12. professional competence 专业胜任能力 na^sBq?\
13.Senior/CPA-in-charge 项目经理 irk*~k ?
14.audit engagement letter 业务约定书 IcIOC8WC
15.recurring audit 连续审计 !,Zp? g)
16.the client 委托人 >5G>D~b
17.change CPA 更换注册会计师 eh R{X7J
18.the existing CPA 现任注册会计师 |Oag,o"
19.the successor CPA 后任注册会计师 pb0E@C/R
20.the preceding CPA前任注册会计师 MlW 8t[
21.issue the audit report 出具审计报告 bw&myzs
22.expert 专家 gw _$
23.the board of directors 董事会 Z2"?&pKV
24.knowledge of the entity‘ s business 了解被审计单位情况 dC}`IR
25.assess material misstatement risks评估重大错报风险 !AJ]j|@VBd
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 3/JyUh?
27.a general knowledge of —— 初步了解―――的情况 xLZd!>C
28.a more knowledge of—— 进一步了解的情况 vVT?h
29.the prior year‘s working papers 以前年度工作底稿 O--7<Q\
30.minutes of meeting 会议纪要 AOrHU M[I
31.business risks 经营风险 nY $tp
32.appropriateness 适当性 w{ `|N$
33.accounting estimate 会计估计 Lhh;2r/?78
34.management representations 管理层声明 F>gmj'-^
35.going concern assumption 持续经营假设 /HZumV?
36.audit plan 审计计划 V[a[i>,Z
37.significant audit areas 重点审计领域 X5
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38.error 错误 @
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39.fraud舞弊 irTv4ZE'+l
40.modified or additional procedures 修改或追加审计程序 woq)\;CK
41.misappropriation of assets 侵占资产 Q+i\8RJ
42.transactions without substance 虚假交易 HEA eo!
43.unusual pressures 异常压力 %f8Qa"j
44.the suspected noncompliance 涉嫌存在违法行为 wcDjg&:=ml
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平
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48.an acceptably low level 可接受水平 u&QKwD Uh
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 #fhEc;t
50.misstatements or omissions 错报或漏报 %~*jae!f
51.aggregate 总计
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52.subsequent events 期后事项 + E"[
53.adjust the financial statements 调整财务报表 8Z85D
54.perform additional audit procedures 实施追加的审计程序 #ZiT-
55.audit risk 审计风险 R|!B,b(
56.detection risk 检查风险 u1K\@jlw
57.inappropriate audit opinion 不适当的审计意见 vuz4qCQ
58.material misstatement 重大的错报 /,|CrNwY*
59.tolerable misstatement 可容忍错报 !NKmx=I]
60.the acceptable level of detection risk 可接受的检查风险 em2_pq9q
61.assessed level of material misstatement risk 重大错报风险的评估水平 6@4n'w{"
62.simall business 小规模企业 u~Tg&0V30
63.accounting system 会计系统 #l1Q e`
64.test of control 控制测试 Gt/4F-Gn
65.walk-through test 穿行测试 =FW5Tkw0
66.communication 沟通 U/qE4u1J6M
67.flow chart 流程图 g dj^df+2F
68.reperformance of internal control 重新执行 5nCu~<uJ
69.audit evidence 审计证据 K'6[J"dB
70.substantive procedures 实质性程序 'PdmI<eXQ
71.assertions 认定 2H?d+6Pt3
72.esistence 存在 TF+
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73.occurrence 发生 N~,_`=yRx
74.completeness 完整性 n<V
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75.rights and obligations 权利和义务 hv)7H)|l~]
76.valuation and allocation 计价和分摊 #WE]`zd
77.cutoff 截止 ;)!"Ty|
78.accuracy 准确性 nq`q[KV:
79.classification 分类 =?0QqCjK)
80.inspection 检查 8V4V3^_xs
81.supervision of counting 监盘 $R{8z-,Q
82.observation 观察 EH`0
83.confirmation 函证 >HkhAJhW
84.computation 计算 zXc}W*ymj
85.analytical procedures 分析程序 Y9}8M27vQG
86.vouch 核对 &:?e
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87.trace 追查 YT2'!R
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88.audit sampling 审计抽样 {w`:KR6o7
89.error 误差 S-E++f9D~
90.expected error 预期误差 0kCQ0xB[a5
91.population 总体 [^PCm Z6n
92.sampling risk 抽样风险 |#5 e|z5(
93.non- sampling risk 非抽样风险 V"d=.Hb>
94.sampling unit 抽样单位 wFlV=!>,
95.statistical sampling 统计抽样 tGqCt9;<
96.tolerable error 可容忍误差 -4L!k'uR
97.the risk of under reliance 信赖不足风险 )@:l^$x
98.the risk of over reliance 信赖过度风险 K^i"9D)A
99.the risk of incorrect rejection 误拒风险 =v" xmx&4
100. the risk of incorrect acceptance 误受风险 #7z|mVzH
101.working trial balance 试算平衡表 ?=|kC*$/G
102.index and cross-referencing 索引和交叉索引 ^GXEJU7U
103.cash receipt 现金收入
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104.cash disbursement 现金支出 = hX[
105.bank statement 银行对账单 QXk"?yT`E
106.bank reconciliation 银行存款余额调节表 lg/sMF>z\f
107.balance sheet date 资产负债表日 a20w,
108.net realizable value 可变现净值 +0#JnqH"
109.storeroom 仓库 -l.pA(O
110.sale invoice 销售发票 \C\gn]Z
111.price list 价目表 F2oJ]th.3
112.positive confirmation request 积极式询证函 Ku%6$C!,
113.negative confirmation request 消极式询证函 {^&k!H2
114.purchase requisition 请购单 +J40wFI:y
115.receiving report 验收报告 29O]S8
116.gross margin 毛利 ],?pe
117.manufacturing overhead 制造费用 Hhf72IX
118.material requisition 领料单 0^\
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119.inventory-taking 存货盘点 *h,3}\
120.bond certificate 债券 A
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121.stock certificate 股票 t.z$j
122.audit report 审计报告 uZ[/%GTX{)
123.entity 被审计单位 eti9nPjG
124.addressee of the audit report 审计报告的收件人 jyjQzt
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125.unqualified opinion 无保留意见 y\_wW E
126.qualified opinion 保留意见 0!IPcZjY7
127.disclaimer of opinion 无法表示意见 = K6c;
128.adverse opinion 否定意见 2}`R"M
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A (1)ABC 作业基础成本计算 1jOKcm'#
A (2)absorbed overhead 已吸收制造费用 ?cB
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A (3)absorption costing 吸收成本计算 IgA.%}II}
A (4)account 账户,报表 h3t$>vs2F"
A (5)accounting postulate 会计假设 B "n`|;
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A (6)accounting series release 会计公告文件 9[f%;WaS
A (7)accounting valuation 会计计价 :1BM=_WwI
A (8)account sale 承销清单 eYDgEM
A (9)accountability concept 经营责任概念 }*-u$=2
A (10)accountancy 会计职业 =5_y<0`4
A (11)accountant 会计师 |B|@GF?:
A (12)accounting 会计 V* Qe5j9
A (13)agency cost 代理成本 A5+5J_)*
A (14)accounting bases 会计基础 DrFu r(=T
A (15)accounting manual 会计手册 ,9UCb$mh
A (16)accounting period 会计期间 Z3n~&!
A (17)accounting policies 会计方针 4@))OD^ x
A (18)accounting rate of return 会计报酬率 }MjQP R
A (19)accounting reference date 会计参照日 Gx;xj0-"
A (20)accounting reference period 会计参照期间 =f4<({9
A (21)accrual concept 应计概念 Ge~,[If+
A (22)accrual expenses 应计费用 cI3KB-lM#
A (23)acid test ration 速动比率(酸性测试比率) \AJS,QD
A (24)acquisition 购置 :R3P 58>
A (25)acquisition accounting 收购会计 ~%KM3Vap
A (26)activity based accounting 作业基础成本计算 EJ8I[(
A (27)adjusting events 调整事项 rV U:VL`2
A (28)administrative expenses 行政管理费 )DRkS,I
A (29)advice note 发货通知 Z{#"-UG
A (30)amortization 摊销 6ZTaQPtm
A (31)analytical review 分析性检查 _2; ^v`[
A (32)annual equivalent cost 年度等量成本法 'oCm.~;_
A (33)annual report and accounts 年度报告和报表 @jKDj]\
A (34)appraisal cost 检验成本 5R"2Wd
A (35)appropriation account 盈余分配账户 rx}*u3x=
A (36)articles of association 公司章程细则 =1Ri]b
A (37)assets 资产 km}MqBQl
A (38)assets cover 资产保障 Y@ObwKcG
A (39)asset value per share 每股资产价值 m
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A (40)associated company 联营公司 Q-jf8A]
A (41)attainable standard 可达标准 QK'`=MU
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A (42)attributable profit 可归属利润 P!9;} &
A (43)audit 审计 !+=Zjm4L
A (44)audit report 审计报告 QjqBO+
A (45)auditing standards 审计准则 + q
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A (46)authorized share capital 额定股本 y]<#%F
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A (47)available hours 可用小时 PM8Ks?P#u
A (48)avoidable costs 可避免成本 ^pN 5NwC5
B (49)back-to-back loan 易币贷款 k=ts&9\
B (50)backflush accounting 倒退成本计算 ]ZDTn
B (51)bad debts 坏帐 zw
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B (52)bad debts ratio 坏帐比率 ]79~:m[C
B (53)bank charges 银行手续费 x'zihDOI
B (54)bank overdraft 银行透支 U @)
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B (55)bank reconciliation 银行存款调节表
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B (56)bank statement 银行对账单 q[Vi[b^
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B (57)bankruptcy 破产 U>in
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B (58)basis of apportionment 分摊基础 !5
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B (59)batch 批量 /%5_~Jkr,
B (60)batch costing 分批成本计算 Q
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B (61)beta factor B(市场)风险因素 64h_1,U
B (62)bill 账单 5St`@
B (63)bill of exchange 汇票 =?HzNA$yh
B (64)bill of landing 提单 W _J&M4
B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据 |.Em_*V
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B (67)bill receivable 应收票据 zuk"
B (68)bin card 存货记录卡 !O 4<I_EY{
B (69)bonus 红利 AvyQ4xim+
B (70)book-keeping 薄记 3I
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B (71)Boston classification 波士顿分类 (=`Z0)=
B (72)breakeven chart 保本图 Z(K
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B (73)breakeven point 保本点 c%ZeX%p
B (74)breaking-down time 复位时间 VccM=w%*
B (75)budget 预算 0r0c|*[+4z
B (76)budget center 预算中心 hHCzj*5
B (77)budget cost allowance 预算成本折让 \Bt=bu>Z
B (78)budget manual 预算手册 l<W*/}3
B (79)budget period 预算期间 h4tC. i~k
B (80)budgetary control 预算控制 ) @!~8<_"
B (81)budgeted capacity 预算生产能力 >6OCKl
B (82)burden 制造费用 Mm "Wk
B (83)business center 经营中心 B*y;>q "{U
B (84)business entity 营业个体 v#iFQVBq
B (85)business unit 经营单位 $pjf#P8U
B (86)buy-out management 管理性购买产权 `0Yt1Z&
B (87)by-product 副产品 mm_^gQ,`
C (88)called-up share capital 催缴股本 I$+%~4
C (89)capacity 生产能力 LE8K)i
C (90)capacity ratios 生产能力比率 GhtbQM1[H
C (91)capital 资本 'G<}U343=8
C (92)capital assets pricing model资本资产计价模式 /X@7ju;
C (93)capital commitment 承诺资本 r|l53I5
C (94)capital employed 已运用的资本 tp#Z@5=
C (95)capital expenditure 资本支出 ,wEM
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C (96)capital expenditureauthorization 资本支出核准 `E{;85bDH
C (97)capital expenditure control 资本支出控制 -T 2~W!
C (98)capital expenditure proposal资本支出申请 9!5b2!JL
C (99)capital funding planning 资本基金筹集计划 C5>{Q:.`e'
C (100)capital gain 资本收益 m~##q}LZ
C (101)capital investment appraisal资本投资评估 KLG6QBkj
C (102)capital maintenance 资本保全 M`)s>jp@w
C (103)capital resource planning 资本资源计划
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C (104)capital surplus 资本盈余 mgo'M
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C (105)capital turnover 资本周转率 |~
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C (106)card 记录卡 A
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C (107)cash 现金 Km[]^;6
C (108)cash account 现金账户 :/>7$)+
C (109)cash book 现金账薄 8rGl&
C (110)cash cow 金牛产品 2^cAK t6bC
C (111)cash flow 现金流量 +]A+!8%Z
C (112)cash discounted 现金贴现 uG2Xkj
C (113)cash flow budget 现金流量预算 }/_('q@s\
C (114)cash flow statement 现金流量表 {'h)
C (115)cash ledger 现金分类账 6].yRNy"
C (116)cash limit 现金限额 #x, ]D
C (117)CCA 现时成本会计 T^KCB\\<
C (118)center 中心 .Ql;(Wyl
C (119)changeover time 变更时间 K{,
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C (120)chartered entity 特许经济个体 h{Oz*Bq
C (121)cheque 支票 K.:6YXVs<
C (122)cheque register 支票登记薄 p3
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C (123)coin analysis 零钱分类 +<'uw
C (124)classification 分类 (nkUeQQ
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C (125)clock card 工时卡 !JT<(I2
C (126)code 代码 "
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C (127)commitment accounting 承诺确认会计 p6<E=5RRd1
C (128)common cost 共同成本 &i4
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C (129)company limited byguarantee 有限担保责任公司 zi?qK?m
C (130)company limited shares 股份有限公司 WpZy](,
C (131)competitive position 竞争能力状况 Q'FX:[@x-S
C (132)concept 概念 M\:"~XW
C (133)conglomerate 跨行业企业 :GN)7|:
C (134)consistency concept 一致性概念 OwNA N
C (135)consolidated accounts 合并报表 +}Qv6s#
C (136)consolidation accounting 合并会计 0lLr[
C (137)consortium 财团 SlH7-"Ag
C (138)contingency plan 应急计划 u+%)JhIp
C (139)contingent liabilities 或有负债 5"76R
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C (140)continuous operation 连续生产 $ka1X&f
C (141)contra 抵消 >xxXPvM<`
C (142)contract cost 合同成本 ~
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C (143)contract costing 合同成本计算 d_4n0Kh0
C (144)contribution 贡献毛益 t:?<0yfp&
C (145)contribution centre 贡献中心 9`LU=Xv/
C (146)contribution chart 贡献图 8r7/IGFg
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 27h/6i3
C (148)contribution to salesration 贡献毛益对销售比率 yrxx+z|wR
C (149)control 控制 ?TL2'U|
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C (150)control account 控制帐户 o`<h=+a\
C (151)control limits 控制限度 J,dG4.ht
C (152)controllability concept 可控制概念 ')5jllxv
C (153)controllable cost 可控制成本 Mft0Dj/
C (154)conversion cost 加工成本 *>}McvtTw
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 \GjXsR*b5
C (156)corporate appraisal 公司评估 ~G|{qVO7A
C (157)corporate planning 公司计划 '^P*F9
C (158)corporate social reporting 公司社会报告 kphy7>Km
C (159)corporation 股份公司 |R_xY=z?
C (160)cost 成本
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C (161)cost account 成本帐户 ~Mg8C9B?%3
C (162)cost accounting 成本会计 jzu l{'g
C (163)cost accounting manual 成本手册
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C (164)cost accounts calendar 成本报表的日历时间 n:}MULy;
C (165)cost adjustment 成本调整 A-AN6.
C (166)cost allocation 成本分配 sT;=7L<TA
C (167)cost apportionment 成本分摊 o
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C (168)cost attribution 成本归属 BDB zc5Q(
C (169)cost audit 成本审计 ;
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C (170)cost behaviour 成本性态 0{{p.n8a~
C (171)cost benefit analysis 成本效益分析 T }8r;<P6
C (172)cost center 成本中心 S`'uUvAA
C (173)cost driver 成本动因