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注会《审计》英语常用词汇 =odkz}bU
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1.audit 审计 M7}Q=q\9
2.attestation 鉴证 ~XM[>M\qB
3.credibility 可信赖程度 T8J4C=?/
4.audit of financial statements 财务报表审计 9>
*c_
5.agreed-upon procedures 执行商定程序 my\&hCE
6.high levels of assurance 高水平保证 h,t|V}Wb
7.compilation 编制 1hQN8!: <
8.reliability 可靠性 \|=mD}N
9.relevance 相关性 Va<HU:<
10.professional skepticism 职业谨慎 H-t|i
11.objectivity 客观性 T3J'fjY
12. professional competence 专业胜任能力 #XIc
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13.Senior/CPA-in-charge 项目经理 6.Ie\5-a;
14.audit engagement letter 业务约定书 $Rtgr{ {;"
15.recurring audit 连续审计 h
^|5|l
16.the client 委托人 'A{h iY
17.change CPA 更换注册会计师 L^Wz vv]
18.the existing CPA 现任注册会计师
ZXiRw)rM
19.the successor CPA 后任注册会计师 1 TJ0D_,
20.the preceding CPA前任注册会计师 iDb;_?
21.issue the audit report 出具审计报告 3fS}:!sQ
22.expert 专家 ?r_kyuU
23.the board of directors 董事会 LgqGVh3\s
24.knowledge of the entity‘ s business 了解被审计单位情况 fjz) Gp
25.assess material misstatement risks评估重大错报风险 {ShgJ;! Q
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |^n3{m
27.a general knowledge of —— 初步了解―――的情况 i2,U,>.
28.a more knowledge of—— 进一步了解的情况 a' FN 3
29.the prior year‘s working papers 以前年度工作底稿 y=N"=Z
30.minutes of meeting 会议纪要 OKue" p
31.business risks 经营风险 ?Hz2-Cn
32.appropriateness 适当性 E)p9eU[#
33.accounting estimate 会计估计 f[~1<;|-
34.management representations 管理层声明 Q\_{d0
0
35.going concern assumption 持续经营假设 5N/Lk>p1u
36.audit plan 审计计划 V^fV7hw<
37.significant audit areas 重点审计领域 b[^{)$(
38.error 错误 =]>%t]
39.fraud舞弊 }p3
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40.modified or additional procedures 修改或追加审计程序 2ypIq
41.misappropriation of assets 侵占资产 Buc_9Kzw<+
42.transactions without substance 虚假交易
'ig, ATY
43.unusual pressures 异常压力 htJuGfDx1
44.the suspected noncompliance 涉嫌存在违法行为 UsW5d]i}Y
45.materialiy 重要性 b{[*N
46.exceed the materiality level 超过重要性水平 H[&@}v,L
47.approach the materiality level 接近重要性水平 )/t6" "
48.an acceptably low level 可接受水平 [s6C
ZcL
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 tai Vk4
50.misstatements or omissions 错报或漏报 7XAvd-
51.aggregate 总计 pa/9F[
52.subsequent events 期后事项 b)}+>Wx
53.adjust the financial statements 调整财务报表 H
oy7RC&
54.perform additional audit procedures 实施追加的审计程序 pA4 ,@O
55.audit risk 审计风险 nYw\'c
56.detection risk 检查风险
P'[<AZ
57.inappropriate audit opinion 不适当的审计意见 yY=<'{!
58.material misstatement 重大的错报 a5c'V
59.tolerable misstatement 可容忍错报 ;Rnhe_A.
60.the acceptable level of detection risk 可接受的检查风险 !q/5yEJ>h
61.assessed level of material misstatement risk 重大错报风险的评估水平 D'i6",Z>
62.simall business 小规模企业 bg7n
63.accounting system 会计系统 'CV^M(o'9
64.test of control 控制测试 !k&)EWP?
65.walk-through test 穿行测试 %efGt6&
66.communication 沟通 `lCuU~~ag
67.flow chart 流程图 k=n
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68.reperformance of internal control 重新执行 KCqq
J}G
69.audit evidence 审计证据 >M4"|W U_
70.substantive procedures 实质性程序 W'/>et
71.assertions 认定 &^QPkX@p
72.esistence 存在 S`g;Y
'
73.occurrence 发生 O.\h'3C
74.completeness 完整性 ;iX<`re~
75.rights and obligations 权利和义务 X
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76.valuation and allocation 计价和分摊 BQrL7y
77.cutoff 截止 zJl_ t0
78.accuracy 准确性 rG6\ynBX%
79.classification 分类 JeQ[qQ
80.inspection 检查 vDDljQXw4
81.supervision of counting 监盘 d<T%`:s<
82.observation 观察 `iYc<N`
83.confirmation 函证 ,b.n{91[]x
84.computation 计算 tbur$00
85.analytical procedures 分析程序 A~71i&
86.vouch 核对 3N%{B
87.trace 追查 PdE>@0X?M
88.audit sampling 审计抽样 0s%6n5>
89.error 误差 ~"7J}[i5
90.expected error 预期误差 &YX6"S_B
91.population 总体 #x)}29%e#
92.sampling risk 抽样风险 [MmM 9J["
93.non- sampling risk 非抽样风险 \qq-smcM-
94.sampling unit 抽样单位 h|W%4|]R)
95.statistical sampling 统计抽样 /tC9G@Hl
96.tolerable error 可容忍误差 /bcY6b=:
97.the risk of under reliance 信赖不足风险 rg)h5G
98.the risk of over reliance 信赖过度风险 PrnrXl
S
99.the risk of incorrect rejection 误拒风险 r%-n*_?.s
100. the risk of incorrect acceptance 误受风险 *x,HnHT
101.working trial balance 试算平衡表 j%xBo:
102.index and cross-referencing 索引和交叉索引
i^/54
103.cash receipt 现金收入 JMsHK,(
104.cash disbursement 现金支出 >]/dOH,A
105.bank statement 银行对账单 FdxsUDL
106.bank reconciliation 银行存款余额调节表 xrI}3T
107.balance sheet date 资产负债表日 uPU#c\
108.net realizable value 可变现净值 oyvtZ/@
109.storeroom 仓库 jT^!J+?6K+
110.sale invoice 销售发票 BjZ>hhs!*
111.price list 价目表 jgRCs.6
112.positive confirmation request 积极式询证函 DTy/jaK
113.negative confirmation request 消极式询证函 0vckoE
114.purchase requisition 请购单 Phlk1*1n
115.receiving report 验收报告 qJ Gm8^b-
116.gross margin 毛利 K%2I
117.manufacturing overhead 制造费用 <%?uYCD
118.material requisition 领料单 Lz6*H1~
119.inventory-taking 存货盘点 !%62Phai
120.bond certificate 债券 HD00J]y_
121.stock certificate 股票 x5vzPh`
122.audit report 审计报告 ZNy9_a:dX
123.entity 被审计单位 B$7[8h
124.addressee of the audit report 审计报告的收件人 {PmzkT}LF
125.unqualified opinion 无保留意见 A$m<@%Sz
126.qualified opinion 保留意见 $rB!Ex{@ac
127.disclaimer of opinion 无法表示意见 PP4d?+;V
128.adverse opinion 否定意见 ;Jo*|pju
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A (1)ABC 作业基础成本计算 T{HfP
A (2)absorbed overhead 已吸收制造费用 uu@<&.r\C
A (3)absorption costing 吸收成本计算 *1,=qRjL
A (4)account 账户,报表 D
pNX66O
A (5)accounting postulate 会计假设 _LsYMUe
A (6)accounting series release 会计公告文件 yk#rd~2Z0
A (7)accounting valuation 会计计价 .+uVgSN
A (8)account sale 承销清单 sH@ &*
A (9)accountability concept 经营责任概念 i-"<[*ePd
A (10)accountancy 会计职业 zKMv7;s?
A (11)accountant 会计师 ?o>6S
EGW
A (12)accounting 会计 Ou!)1UFI
A (13)agency cost 代理成本 +gNX7xuY
A (14)accounting bases 会计基础 $w `veP
A (15)accounting manual 会计手册 |VYr=hjo
A (16)accounting period 会计期间 QX+Y(P`vMK
A (17)accounting policies 会计方针 !ABLd|tP
A (18)accounting rate of return 会计报酬率 Di])<V
A (19)accounting reference date 会计参照日 At|ht
A (20)accounting reference period 会计参照期间 0STk)>3$-
A (21)accrual concept 应计概念 )BpIxWd?
A (22)accrual expenses 应计费用 w
OM<XhZ
A (23)acid test ration 速动比率(酸性测试比率) fv/v|
A (24)acquisition 购置 n4R]+&*
A (25)acquisition accounting 收购会计 2_I+mQ
A (26)activity based accounting 作业基础成本计算 m&ZJqsZIL
A (27)adjusting events 调整事项 .Nk6
A (28)administrative expenses 行政管理费 30BR0C
A (29)advice note 发货通知 #4lHaFq
A (30)amortization 摊销 ^@Y9!G=
A (31)analytical review 分析性检查 9<w=),R`8
A (32)annual equivalent cost 年度等量成本法 rNxG0^k(
A (33)annual report and accounts 年度报告和报表 Ga?UHw~
A (34)appraisal cost 检验成本 m]e0X*Kg
A (35)appropriation account 盈余分配账户 ~Ji>[#W
K
A (36)articles of association 公司章程细则 H!#5!m&
A (37)assets 资产
'l8eH$
A (38)assets cover 资产保障 Cl{{H]QngX
A (39)asset value per share 每股资产价值 -$b?rt]h1g
A (40)associated company 联营公司 wNbTM.@
A (41)attainable standard 可达标准 VrudR#q
iPz1eUj
A (42)attributable profit 可归属利润 JqQ3C}z
A (43)audit 审计 [ns&Y0Y`t
A (44)audit report 审计报告 dZ-Ny_@&
A (45)auditing standards 审计准则 t3K>\ :
A (46)authorized share capital 额定股本 "wF*O"WQo
A (47)available hours 可用小时 Le_CIk 5YL
A (48)avoidable costs 可避免成本 . ^BWR
B (49)back-to-back loan 易币贷款 KZi+j#7O
B (50)backflush accounting 倒退成本计算 M Ey1~h/
B (51)bad debts 坏帐 qPp]K?.
B (52)bad debts ratio 坏帐比率 2"zI R(
B (53)bank charges 银行手续费 rx{#+
iw
B (54)bank overdraft 银行透支 &8zk3
B (55)bank reconciliation 银行存款调节表 XpOCQyFnM
B (56)bank statement 银行对账单 e1oFnu2R
B (57)bankruptcy 破产 QZWoKGd}+
B (58)basis of apportionment 分摊基础 l;XUh9RF`A
B (59)batch 批量 Bk@bN~B4
B (60)batch costing 分批成本计算 rknzo]N,
B (61)beta factor B(市场)风险因素 BzN/6VEw
B (62)bill 账单 ,I("x2
B (63)bill of exchange 汇票 {6ajsy5=
B (64)bill of landing 提单 T3 =)
F%
B (65)bill of materials 用料预计单 W&Y4Dq^
B (66)bill payable 应付票据 NT'Ie]|
B (67)bill receivable 应收票据 <JG Yr 4V
B (68)bin card 存货记录卡 K~P76jAe$
B (69)bonus 红利 n})
B (70)book-keeping 薄记 CzK%x?~]
B (71)Boston classification 波士顿分类 -=@K%\\~5
B (72)breakeven chart 保本图 O2/%mFS.
B (73)breakeven point 保本点 _CHKh*KHML
B (74)breaking-down time 复位时间 $h C~af6
B (75)budget 预算 r#ks>s
B (76)budget center 预算中心 }o~Tw?z-|
B (77)budget cost allowance 预算成本折让 L!`*R)I45
B (78)budget manual 预算手册 _.u~)Q
`6
B (79)budget period 预算期间 ?SB
h^/zf
B (80)budgetary control 预算控制 hLu
&lY
B (81)budgeted capacity 预算生产能力 C,V|TF.i2
B (82)burden 制造费用 =B 1`R%t
B (83)business center 经营中心 1OuSH+
B (84)business entity 营业个体 44z=m MR<
B (85)business unit 经营单位 h]G6~TYI5
B (86)buy-out management 管理性购买产权 :k Rv
B (87)by-product 副产品 I #Arr#%
C (88)called-up share capital 催缴股本 AEBw#v!,o
C (89)capacity 生产能力 # Lu4OSM+
C (90)capacity ratios 生产能力比率 e,PQ)1
C (91)capital 资本 ;""-[4C
C (92)capital assets pricing model资本资产计价模式 +
#
m
C (93)capital commitment 承诺资本 Yk(NZ3O
C (94)capital employed 已运用的资本 K+(m'3`
C (95)capital expenditure 资本支出 y}s
0J K
C (96)capital expenditureauthorization 资本支出核准 P1M|f4*
C (97)capital expenditure control 资本支出控制 TiwHLb9
C (98)capital expenditure proposal资本支出申请 Ly@U\%.
C (99)capital funding planning 资本基金筹集计划 EuhF$L1
C (100)capital gain 资本收益 Nj! R9N
C (101)capital investment appraisal资本投资评估 ":5~L9&G
C (102)capital maintenance 资本保全 &e5^v
C (103)capital resource planning 资本资源计划 K*hf(w9="%
C (104)capital surplus 资本盈余 H{p[Ghp
C (105)capital turnover 资本周转率 _Eet2;9
C (106)card 记录卡 e!O &~#'h}
C (107)cash 现金 %a%+!wX0x
C (108)cash account 现金账户 kW*W4{Fth
C (109)cash book 现金账薄 2nOe^X!*
C (110)cash cow 金牛产品 )AZ`R8-A
C (111)cash flow 现金流量 oZ|{J
C (112)cash discounted 现金贴现 uhPIV\
C (113)cash flow budget 现金流量预算 dA3`b*nC
C (114)cash flow statement 现金流量表
iX&Z
C (115)cash ledger 现金分类账 Br?++
\
C (116)cash limit 现金限额 ZVCv(J
C (117)CCA 现时成本会计 5k!(#@a_T
C (118)center 中心 *GY,h$Ul
C (119)changeover time 变更时间 y"{UNM|R
C (120)chartered entity 特许经济个体 dW] Ej"W
C (121)cheque 支票 9
u6
g
C (122)cheque register 支票登记薄 C 6:p Y-
C (123)coin analysis 零钱分类 k;9#4^4(
C (124)classification 分类 CVn;RF6
C (125)clock card 工时卡 JJ= ~o@|c
C (126)code 代码 2g`uC}
C (127)commitment accounting 承诺确认会计 Fp* &os
C (128)common cost 共同成本
l a6e`
C (129)company limited byguarantee 有限担保责任公司 WoN]eO
C (130)company limited shares 股份有限公司 eFeCS{LV+
C (131)competitive position 竞争能力状况 ]Y/pSwnV
C (132)concept 概念 dRarNW
C (133)conglomerate 跨行业企业 M\x7=*\
C (134)consistency concept 一致性概念 l7FZ;
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C (135)consolidated accounts 合并报表 )Q N=>J
C (136)consolidation accounting 合并会计 a-o
hS=W
C (137)consortium 财团 k/6Gj}l'o
C (138)contingency plan 应急计划 ,&
{5,=
C (139)contingent liabilities 或有负债 4%Wn}@
C (140)continuous operation 连续生产 *PA1iNdKS
C (141)contra 抵消 =h1 QN
C (142)contract cost 合同成本 2R~=@
C (143)contract costing 合同成本计算 !3gpiQH{
C (144)contribution 贡献毛益 .
,(uoK{
C (145)contribution centre 贡献中心 kgib$t_7
C (146)contribution chart 贡献图 v:so85(S<
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 cUX]tiC0
C (148)contribution to salesration 贡献毛益对销售比率 {yl/T:Bh&
C (149)control 控制 :+X2>Lu$FA
C (150)control account 控制帐户 D6@4
C (151)control limits 控制限度 RI<Yg#
C (152)controllability concept 可控制概念 ~`Gcq"7,!
C (153)controllable cost 可控制成本 A/W7;D
C (154)conversion cost 加工成本 2v;
7ohK
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 TPmZ/c^
C (156)corporate appraisal 公司评估 ?F_;~
C (157)corporate planning 公司计划 /m|&nl8"qe
C (158)corporate social reporting 公司社会报告 ;gw!;!T
C (159)corporation 股份公司 -^NAHE$bW
C (160)cost 成本 q2"'W|I
C (161)cost account 成本帐户 mU0r"\**c3
C (162)cost accounting 成本会计 `
TVcI\W
C (163)cost accounting manual 成本手册 kkuQ"^<J
C (164)cost accounts calendar 成本报表的日历时间 &B>uPZ]
C (165)cost adjustment 成本调整 [n@
!=T
C (166)cost allocation 成本分配 1Tk\n
C (167)cost apportionment 成本分摊 )}g4Rvr
C (168)cost attribution 成本归属
7Q4PjcD
C (169)cost audit 成本审计 mk3e^,[A
C (170)cost behaviour 成本性态 c$U
pR"+
C (171)cost benefit analysis 成本效益分析 `E1_S
C (172)cost center 成本中心 q?'gwH37
C (173)cost driver 成本动因