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注会《审计》英语常用词汇 }@q/.Ct! x
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1.audit 审计 rnZ
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2.attestation 鉴证 4`i8m
3.credibility 可信赖程度 b=r 3WkB6
4.audit of financial statements 财务报表审计 p
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5.agreed-upon procedures 执行商定程序 #DgHF*GG+>
6.high levels of assurance 高水平保证 nsI+04[F
7.compilation 编制 Kkp dcc
8.reliability 可靠性 yD~,+}0)
9.relevance 相关性 :e7\z
10.professional skepticism 职业谨慎 Qn8xe,
11.objectivity 客观性 '?Dxe
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12. professional competence 专业胜任能力 'TS_Am?o
13.Senior/CPA-in-charge 项目经理 KFbB}oId
14.audit engagement letter 业务约定书 [XY%<P3D
15.recurring audit 连续审计
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16.the client 委托人 1<G+KC[F
17.change CPA 更换注册会计师 N#l2wT
18.the existing CPA 现任注册会计师 ^($'l)I
19.the successor CPA 后任注册会计师 aG]>{(~cL
20.the preceding CPA前任注册会计师 /-p!|T}w
21.issue the audit report 出具审计报告 XY| y1L 3[
22.expert 专家 r>fGj\#R =
23.the board of directors 董事会 _nqnO8^IG4
24.knowledge of the entity‘ s business 了解被审计单位情况 Y]SF0:v!n
25.assess material misstatement risks评估重大错报风险 YHEn{
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U|3!ixk>>w
27.a general knowledge of —— 初步了解―――的情况 Fs~(>w@
28.a more knowledge of—— 进一步了解的情况 JVuju$k
29.the prior year‘s working papers 以前年度工作底稿 ,*iA38d.!
30.minutes of meeting 会议纪要 KzVi:Hm
31.business risks 经营风险 }R}+8
32.appropriateness 适当性 %[$HX'Y
33.accounting estimate 会计估计 6|NH*#s
34.management representations 管理层声明 !vnC-&G
35.going concern assumption 持续经营假设 %C_tBNE<
36.audit plan 审计计划 N;
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37.significant audit areas 重点审计领域 !uGfS' Vl
38.error 错误 elR'e6Q
39.fraud舞弊 ,Iyc0
40.modified or additional procedures 修改或追加审计程序 -F7F 6!s
41.misappropriation of assets 侵占资产 &q>8D'
42.transactions without substance 虚假交易 4S
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43.unusual pressures 异常压力 R->x_9y-R
44.the suspected noncompliance 涉嫌存在违法行为 {T-\BTh&Q
45.materialiy 重要性 !ekByD
46.exceed the materiality level 超过重要性水平 /u$'=!<b;
47.approach the materiality level 接近重要性水平 Ow4 _0l&
48.an acceptably low level 可接受水平 7z$Z=cs
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 eS!].
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50.misstatements or omissions 错报或漏报 OV]xo8a;
51.aggregate 总计
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52.subsequent events 期后事项 {<ShUN
53.adjust the financial statements 调整财务报表 :C_/K(Rkl
54.perform additional audit procedures 实施追加的审计程序 NwF"Zh5eMW
55.audit risk 审计风险 nNCR5&,q
56.detection risk 检查风险 {c*$i^T
57.inappropriate audit opinion 不适当的审计意见 f
v7VDo8vb
58.material misstatement 重大的错报 4fKvB@O@.
59.tolerable misstatement 可容忍错报 c6[m'cy
60.the acceptable level of detection risk 可接受的检查风险 WPRk>j
61.assessed level of material misstatement risk 重大错报风险的评估水平 sa8O<Ab
62.simall business 小规模企业 3 ZOD2:(
63.accounting system 会计系统 yF)J7a:U
64.test of control 控制测试 iW6O9~
65.walk-through test 穿行测试 \na$Sb+
66.communication 沟通 Ixn|BCi60A
67.flow chart 流程图 4<($Z
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68.reperformance of internal control 重新执行 >\1twd{u]
69.audit evidence 审计证据 6!]@S|vDX
70.substantive procedures 实质性程序 STnM Bz7
71.assertions 认定 rT `sY
72.esistence 存在 "zq'nV=
73.occurrence 发生 vNw(hT5750
74.completeness 完整性 :XY%@n
75.rights and obligations 权利和义务 6vK`J"d{~D
76.valuation and allocation 计价和分摊
{>hxmn
77.cutoff 截止 yc*cT%?g
78.accuracy 准确性 'f{13-#X@
79.classification 分类 IIAp-Y~B
80.inspection 检查 t#.}0Te7
81.supervision of counting 监盘 k\O<pG[U
82.observation 观察 @S3 L%lOH
83.confirmation 函证 eI
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84.computation 计算 ={xRNNUj_
85.analytical procedures 分析程序 X.#*+k3s0
86.vouch 核对 _AF$E"f@
87.trace 追查 9C \}bT
88.audit sampling 审计抽样 q%G[tXw
89.error 误差 YA,.C4=s
90.expected error 预期误差 M<Bo<,!ua
91.population 总体 +(DzE
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92.sampling risk 抽样风险 h~Ir
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93.non- sampling risk 非抽样风险 qK$O /g,
94.sampling unit 抽样单位 !!L'{beF
95.statistical sampling 统计抽样 [,Ul
96.tolerable error 可容忍误差 cy@oAoBq
97.the risk of under reliance 信赖不足风险 M%:\ ry4:
98.the risk of over reliance 信赖过度风险 uB+#<F/c
99.the risk of incorrect rejection 误拒风险 #!_4ZX
100. the risk of incorrect acceptance 误受风险 }N9PV/a
101.working trial balance 试算平衡表 =A5i84y.2u
102.index and cross-referencing 索引和交叉索引 imADjBR]
103.cash receipt 现金收入 U`)
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104.cash disbursement 现金支出 ]A[}:E 5}
105.bank statement 银行对账单 7J3A]>qU
106.bank reconciliation 银行存款余额调节表 YN)qMI_`A
107.balance sheet date 资产负债表日 "d-vs t5
108.net realizable value 可变现净值 "zw{m+7f,
109.storeroom 仓库 r2f%E:-0G
110.sale invoice 销售发票 fUvXb>f,
111.price list 价目表 w)<.v+u.Y
112.positive confirmation request 积极式询证函 i+S%e,U*
113.negative confirmation request 消极式询证函 V #vkj
114.purchase requisition 请购单 WS&a9!3;
115.receiving report 验收报告 -5e8m4*
116.gross margin 毛利 Ew]&~:$Ki
117.manufacturing overhead 制造费用 R}(Rv3>Xx
118.material requisition 领料单 EiD41N
119.inventory-taking 存货盘点 R[j'<gd.
120.bond certificate 债券 lre(]oBXA
121.stock certificate 股票 DPY+{5q2
122.audit report 审计报告 V9ZM4.,OCN
123.entity 被审计单位 Z wKX$(n
124.addressee of the audit report 审计报告的收件人 D+AkV|
125.unqualified opinion 无保留意见 i*l=xW;bM
126.qualified opinion 保留意见 R{H8@JLD
127.disclaimer of opinion 无法表示意见 Y, Lpv|
128.adverse opinion 否定意见 @=g{4(zR^
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A (1)ABC 作业基础成本计算 KD\%B5Jy
A (2)absorbed overhead 已吸收制造费用 &9gI?b8
A (3)absorption costing 吸收成本计算 ,4,Bc<
A (4)account 账户,报表 "w 4^i!\
A (5)accounting postulate 会计假设 zBca$Vp
A (6)accounting series release 会计公告文件 V9KRA 1
A (7)accounting valuation 会计计价 Z[!kEW
A (8)account sale 承销清单 L5:1dF
A (9)accountability concept 经营责任概念 `
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A (10)accountancy 会计职业 pQZ`dS\
A (11)accountant 会计师 >`WQxkpy
A (12)accounting 会计 [fwk[qFa
A (13)agency cost 代理成本 ?w'03lr%
A (14)accounting bases 会计基础 ?
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A (15)accounting manual 会计手册 ?W dY{;&
A (16)accounting period 会计期间 (3K,f4S@
A (17)accounting policies 会计方针 |U'` Sc
A (18)accounting rate of return 会计报酬率 D
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A (19)accounting reference date 会计参照日 |d\1xTBLp
A (20)accounting reference period 会计参照期间 A]%*ye"NT
A (21)accrual concept 应计概念 `)8SIx
A (22)accrual expenses 应计费用 6*1f -IbV
A (23)acid test ration 速动比率(酸性测试比率) lt'N{LFvc
A (24)acquisition 购置
[g@Uc
A (25)acquisition accounting 收购会计 mDt!b6N/
A (26)activity based accounting 作业基础成本计算 ,9KnC=_y
A (27)adjusting events 调整事项 m1K4_a)^[
A (28)administrative expenses 行政管理费 iu 0'[
A (29)advice note 发货通知 vytO8m%U
A (30)amortization 摊销 L;Y
n q<x
A (31)analytical review 分析性检查 Ke[`zui@?
A (32)annual equivalent cost 年度等量成本法 Z" l].\=
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A (33)annual report and accounts 年度报告和报表 _/ 5
A (34)appraisal cost 检验成本 =Y^K
A (35)appropriation account 盈余分配账户
\,m*CYs`
A (36)articles of association 公司章程细则 {a2Gb
A (37)assets 资产 D\-DsT.H
A (38)assets cover 资产保障 0e:j=kd)NH
A (39)asset value per share 每股资产价值 h`v T[u~l
A (40)associated company 联营公司 qm9=Ga5
A (41)attainable standard 可达标准 j:8Pcx
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A (42)attributable profit 可归属利润 benqm ~{\
A (43)audit 审计 U.Z5;E0:
A (44)audit report 审计报告 trA ^JY
A (45)auditing standards 审计准则 rNm_w>bq
A (46)authorized share capital 额定股本 2H] 7 =j
A (47)available hours 可用小时 ,l,q;]C%
A (48)avoidable costs 可避免成本 EKuLt*a/
B (49)back-to-back loan 易币贷款 ym`
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B (50)backflush accounting 倒退成本计算 AnE]
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B (51)bad debts 坏帐 JCB3 BZg7&
B (52)bad debts ratio 坏帐比率 >%N,F`^3
B (53)bank charges 银行手续费 X-CoC
B (54)bank overdraft 银行透支 IQ$ 6}.
B (55)bank reconciliation 银行存款调节表 9B>P Qbs
B (56)bank statement 银行对账单 2J)
B (57)bankruptcy 破产 ^mut-@ N9
B (58)basis of apportionment 分摊基础 C0^r]^$Z
B (59)batch 批量 &-My[t
B (60)batch costing 分批成本计算 +T,0,^*
B (61)beta factor B(市场)风险因素 #Hl?R5
B (62)bill 账单 X #$l7I9H
B (63)bill of exchange 汇票 zG%'Cw)8
B (64)bill of landing 提单 m,5?|J=
B (65)bill of materials 用料预计单 ExFz@6@
B (66)bill payable 应付票据 gTLBR
B (67)bill receivable 应收票据 @'Pay)P
B (68)bin card 存货记录卡 tHM0]Gb}
B (69)bonus 红利 _Db&f}.`
B (70)book-keeping 薄记 B<G,{k
B (71)Boston classification 波士顿分类 (7$BF~s:,
B (72)breakeven chart 保本图 xbCQ^W2YU|
B (73)breakeven point 保本点 Bq-}BN?pz
B (74)breaking-down time 复位时间 ]{t!J^Xn
B (75)budget 预算 ^oE#;
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B (76)budget center 预算中心 >$a;+v
B (77)budget cost allowance 预算成本折让 ~g@}A
B (78)budget manual 预算手册 uA t{WDHm
B (79)budget period 预算期间 C/9]TkX}q
B (80)budgetary control 预算控制 e;|$nw-
B (81)budgeted capacity 预算生产能力 &2ty++gC
B (82)burden 制造费用 CHCT
e
B (83)business center 经营中心 +A$>F@u
B (84)business entity 营业个体 h$6~3^g:P
B (85)business unit 经营单位 aej'c bO
B (86)buy-out management 管理性购买产权 r'o378]=
B (87)by-product 副产品 rJRg4Rog
C (88)called-up share capital 催缴股本 v}IhO~`uEq
C (89)capacity 生产能力 N9rAosO*
C (90)capacity ratios 生产能力比率 Nz;\PS
C (91)capital 资本 fILvEf4b
C (92)capital assets pricing model资本资产计价模式 5IF$M2j
C (93)capital commitment 承诺资本 bg)}-]u]
C (94)capital employed 已运用的资本 p|BoEITL
C (95)capital expenditure 资本支出 Tv
5J
C (96)capital expenditureauthorization 资本支出核准 Nn U`u.$D
C (97)capital expenditure control 资本支出控制 h 'Hnq m
C (98)capital expenditure proposal资本支出申请 +NiCt S
C (99)capital funding planning 资本基金筹集计划 0f'LXn
C (100)capital gain 资本收益 ip1gCH/?_+
C (101)capital investment appraisal资本投资评估 8f65;lyN
C (102)capital maintenance 资本保全 iHvWJ<"
jR
C (103)capital resource planning 资本资源计划 -_O jiQR
C (104)capital surplus 资本盈余 q)AX*T+
C (105)capital turnover 资本周转率 +B&+FGfNU
C (106)card 记录卡 cF?0=un
C (107)cash 现金 *D9H3M[o#
C (108)cash account 现金账户 {.y_{yWo
C (109)cash book 现金账薄 7QoMroR
C (110)cash cow 金牛产品 [%~yY&
C (111)cash flow 现金流量 @S>;t)\J
C (112)cash discounted 现金贴现 }Fox
C (113)cash flow budget 现金流量预算 !?+q7U
C (114)cash flow statement 现金流量表 ~-R2mAUK
C (115)cash ledger 现金分类账 !aL=R)G&e
C (116)cash limit 现金限额 <vD(,||
C (117)CCA 现时成本会计 O}}rosA
C (118)center 中心 ]e+&Pxw]e
C (119)changeover time 变更时间 'G>9 iw
C (120)chartered entity 特许经济个体 KCH`=lX
C (121)cheque 支票 l(@c
C (122)cheque register 支票登记薄 ?zbW z=nq
C (123)coin analysis 零钱分类 -8<vW e
C (124)classification 分类 HIC!:|
C (125)clock card 工时卡 &
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C (126)code 代码
fc[_~I'
C (127)commitment accounting 承诺确认会计 a#& ( i
C (128)common cost 共同成本
D_)/.m
C (129)company limited byguarantee 有限担保责任公司 =q`T|9v
C (130)company limited shares 股份有限公司 5}Xi`'g,
C (131)competitive position 竞争能力状况 g-]~+7LL
C (132)concept 概念 j]vEo~Bbh
C (133)conglomerate 跨行业企业 )?c,&
C (134)consistency concept 一致性概念 7q5*grm
C (135)consolidated accounts 合并报表 _+(@?
C (136)consolidation accounting 合并会计 TU*EtE'g/
C (137)consortium 财团 49c-`[d
L
C (138)contingency plan 应急计划 vAq
j4:j
C (139)contingent liabilities 或有负债 6<R[hIWpZ}
C (140)continuous operation 连续生产 ZmNNR 1%/
C (141)contra 抵消 n=AcN
C (142)contract cost 合同成本 ek0!~v<I
C (143)contract costing 合同成本计算 .`V$j.a
C (144)contribution 贡献毛益 U%[ye0@:
C (145)contribution centre 贡献中心 Dg{d^>T!_x
C (146)contribution chart 贡献图 ecR)8^1 '
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Y:, rN
C (148)contribution to salesration 贡献毛益对销售比率 dM P'Vnfj
C (149)control 控制 !6@ 'H4cb=
C (150)control account 控制帐户 M}f(-,9
C (151)control limits 控制限度 =6"5kz10
C (152)controllability concept 可控制概念 P=\{
C (153)controllable cost 可控制成本 XoL DqN!
C (154)conversion cost 加工成本 QCE7VV1Rw
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Xc}XRKiy{
C (156)corporate appraisal 公司评估 8N?D1;F;
C (157)corporate planning 公司计划 5gqs"trF
C (158)corporate social reporting 公司社会报告 Q~VM.G
C (159)corporation 股份公司 Gn_D
IFa
C (160)cost 成本 &
d2`{H
C (161)cost account 成本帐户 4KnBb_w
C (162)cost accounting 成本会计 x&0kIF'lq
C (163)cost accounting manual 成本手册 WvSm
!W
C (164)cost accounts calendar 成本报表的日历时间 \=bKuP(it
C (165)cost adjustment 成本调整 2A[hMbL
C (166)cost allocation 成本分配 0<NS1y
C (167)cost apportionment 成本分摊 <r$h =hM
C (168)cost attribution 成本归属 &tvp)B?cWk
C (169)cost audit 成本审计 ^87 9sI
C (170)cost behaviour 成本性态 >7%T%2N
C (171)cost benefit analysis 成本效益分析 yb?Pyq.D
C (172)cost center 成本中心 p\
lR1
C (173)cost driver 成本动因