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注会《审计》英语常用词汇 7lOiFw
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1.audit 审计 t$5]1dY$X
2.attestation 鉴证 zNs8\
3.credibility 可信赖程度 ~ +$><qj
4.audit of financial statements 财务报表审计 ~"B[6^sW
5.agreed-upon procedures 执行商定程序 a6#PZ!1
6.high levels of assurance 高水平保证 hiM!htc;M
7.compilation 编制 R;ug+N
8.reliability 可靠性 #ms98pw%5
9.relevance 相关性 -"L6^IH7
10.professional skepticism 职业谨慎 :!\./z8v
11.objectivity 客观性 !XC7FUO
12. professional competence 专业胜任能力 e5]0<s$
13.Senior/CPA-in-charge 项目经理 b=l
}|)a
14.audit engagement letter 业务约定书 p7tC~]r:L
15.recurring audit 连续审计 eci\Q,
16.the client 委托人 5ZxBmQ
17.change CPA 更换注册会计师 jO.E#Ei}~
18.the existing CPA 现任注册会计师 #| Po&yu4R
19.the successor CPA 后任注册会计师 <K'gvMG[
20.the preceding CPA前任注册会计师 RO8Ynm2
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21.issue the audit report 出具审计报告 [: j_Y3-9
22.expert 专家 0:8'Ov(
23.the board of directors 董事会 Uij$
eBN
24.knowledge of the entity‘ s business 了解被审计单位情况 gf>5xf{M
25.assess material misstatement risks评估重大错报风险 &6EfybAt^_
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 GTvb^+6
27.a general knowledge of —— 初步了解―――的情况 1 j8,Zrg1
28.a more knowledge of—— 进一步了解的情况 +w5?{J
29.the prior year‘s working papers 以前年度工作底稿 1OL~)X3
30.minutes of meeting 会议纪要 ~
$&
31.business risks 经营风险 K.7gd1I
32.appropriateness 适当性 vX%gcs/@
33.accounting estimate 会计估计 \_'pUp22
34.management representations 管理层声明 ']D( ({%g
35.going concern assumption 持续经营假设 ,{at?y*
36.audit plan 审计计划 Kwn
u|8
37.significant audit areas 重点审计领域 n]!H,Q1,T
38.error 错误 (*tJCz`Sj
39.fraud舞弊 >6q@Tr
40.modified or additional procedures 修改或追加审计程序 Bnv%W4
41.misappropriation of assets 侵占资产 {BU,kjv1g
42.transactions without substance 虚假交易 @gz?T;EC
43.unusual pressures 异常压力 JTJ4a8DE
44.the suspected noncompliance 涉嫌存在违法行为 `^[ra%a
45.materialiy 重要性 j!rz@Y3
46.exceed the materiality level 超过重要性水平 V
ZGhF!To
47.approach the materiality level 接近重要性水平 x.RZ!V-
48.an acceptably low level 可接受水平 yvvR%]!.
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 z_TK
(;j
50.misstatements or omissions 错报或漏报 2F(j=uV+
51.aggregate 总计 na)_8r~
52.subsequent events 期后事项 ?`$4ZDM
53.adjust the financial statements 调整财务报表 tWuQKN`_
54.perform additional audit procedures 实施追加的审计程序 ly@CX((W
55.audit risk 审计风险 ]&
>)=b!,
56.detection risk 检查风险 /_8V+@im
57.inappropriate audit opinion 不适当的审计意见 T /uu='3
58.material misstatement 重大的错报 xuF_^
59.tolerable misstatement 可容忍错报 =Ju}{ bX
60.the acceptable level of detection risk 可接受的检查风险 Pc<ZfO #
61.assessed level of material misstatement risk 重大错报风险的评估水平 2~ a4ib
62.simall business 小规模企业 >qla,}x
63.accounting system 会计系统 Q@R8qc=*
64.test of control 控制测试 *:
(t.iL
65.walk-through test 穿行测试 BlCKJp{m$
66.communication 沟通 paY%pU
67.flow chart 流程图 !O*n6}nPE
68.reperformance of internal control 重新执行 (WC<X Kf
69.audit evidence 审计证据 uJizR
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70.substantive procedures 实质性程序 CAO$Z
t
71.assertions 认定 n$QFj'
72.esistence 存在 p-Ju&4fS
73.occurrence 发生 Sk-Ti\
74.completeness 完整性 b,wO^07-3^
75.rights and obligations 权利和义务
.1;?#t]ZV
76.valuation and allocation 计价和分摊 81&!!qhfS
77.cutoff 截止 Sl1N V
78.accuracy 准确性 -zt\weqA
79.classification 分类 `{%*DHa
80.inspection 检查 |Cm}%sgR\0
81.supervision of counting 监盘 hwJ.M4
82.observation 观察 Z:}^fZP
83.confirmation 函证 'CvZiW[_r
84.computation 计算 w}iflAnjq
85.analytical procedures 分析程序 G>b1No3%k
86.vouch 核对 D c^d$gh
87.trace 追查 Kmtr.]Nj
88.audit sampling 审计抽样 ETtR*5Y 5
89.error 误差 XB?!V|bno
90.expected error 预期误差 9I9)5`d|Jn
91.population 总体 Ua4} dW[w
92.sampling risk 抽样风险 $[d}g
93.non- sampling risk 非抽样风险 &nq[Vy0kO4
94.sampling unit 抽样单位 Z(s}
#-
95.statistical sampling 统计抽样 IKt9=Tx
96.tolerable error 可容忍误差 GC~::m~
97.the risk of under reliance 信赖不足风险 (/^&3xs9
98.the risk of over reliance 信赖过度风险 j>U.(K
99.the risk of incorrect rejection 误拒风险 wBf
bpoE7
100. the risk of incorrect acceptance 误受风险 -v:Y\=[\
101.working trial balance 试算平衡表 z9gZ/d
102.index and cross-referencing 索引和交叉索引 /Wa+mp
103.cash receipt 现金收入 uQDu<@5^[
104.cash disbursement 现金支出 OA8pao~H
105.bank statement 银行对账单 -`( :L[
106.bank reconciliation 银行存款余额调节表 @[^H*^1|g
107.balance sheet date 资产负债表日 NQb?&.C
108.net realizable value 可变现净值 tC;D
4i
109.storeroom 仓库 eK`tFs,u
110.sale invoice 销售发票 '{|87kI
111.price list 价目表 E'C[+iK6,
112.positive confirmation request 积极式询证函 (mzyA%;W
113.negative confirmation request 消极式询证函
GRNH!:e
114.purchase requisition 请购单 ji1A>jepF
115.receiving report 验收报告 %V$^CWOy
116.gross margin 毛利 "/q6E
117.manufacturing overhead 制造费用 up`6IWlLE
118.material requisition 领料单 OSBE5
119.inventory-taking 存货盘点 - na]P3 s
120.bond certificate 债券 [=iq4F'7
121.stock certificate 股票 V/03m3!q
122.audit report 审计报告 Fax73vl|^a
123.entity 被审计单位 V3UEuA
124.addressee of the audit report 审计报告的收件人 iaMZ37
125.unqualified opinion 无保留意见 MT3UJ6 ~P
126.qualified opinion 保留意见 yVW )DQ4?
127.disclaimer of opinion 无法表示意见 \d6A<(!=v
128.adverse opinion 否定意见 jWm<!<~
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A (1)ABC 作业基础成本计算 8.vD]hO
A (2)absorbed overhead 已吸收制造费用 vnKUD|
A (3)absorption costing 吸收成本计算 m$U2|5un&
A (4)account 账户,报表 ZqSczS7uf
A (5)accounting postulate 会计假设 #jnb6v=5v
A (6)accounting series release 会计公告文件 H#f
FU
A (7)accounting valuation 会计计价 i#
QI}r
A (8)account sale 承销清单 |kjk{
A (9)accountability concept 经营责任概念 CrK}mbe
A (10)accountancy 会计职业 1v`*%95
A (11)accountant 会计师 [z/OY&kF
A (12)accounting 会计 1%>/%eyn5
A (13)agency cost 代理成本 . }^m8PP
A (14)accounting bases 会计基础 >1W)J3
A (15)accounting manual 会计手册 tY VmB:l
A (16)accounting period 会计期间 |A"zxNeS"
A (17)accounting policies 会计方针 Nl0*"}`I_
A (18)accounting rate of return 会计报酬率 6L8wsz CW
A (19)accounting reference date 会计参照日 hivWQ$6%
A (20)accounting reference period 会计参照期间 &)1+WrU
A (21)accrual concept 应计概念 ) !3sB{H
A (22)accrual expenses 应计费用 E-CZk_K9
A (23)acid test ration 速动比率(酸性测试比率) [V
=O$X_
A (24)acquisition 购置 L,BuzU[1S
A (25)acquisition accounting 收购会计 @2V#bK
A (26)activity based accounting 作业基础成本计算 "HlT-0F
A (27)adjusting events 调整事项 0ZTT^2R
A (28)administrative expenses 行政管理费 H|5\c=
A (29)advice note 发货通知 l1nrJm8
A (30)amortization 摊销
y
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A (31)analytical review 分析性检查 [$$i1%c%Z<
A (32)annual equivalent cost 年度等量成本法 Z!DGCw
A (33)annual report and accounts 年度报告和报表
~8Z)e7j
A (34)appraisal cost 检验成本 Tw8$6KUW
A (35)appropriation account 盈余分配账户 .O@T#0&=_
A (36)articles of association 公司章程细则 `bNY[Gv>)
A (37)assets 资产 ("?V|
A (38)assets cover 资产保障 "|`euxYV
A (39)asset value per share 每股资产价值 M$
CnaH
A (40)associated company 联营公司 4"7/+6Z
A (41)attainable standard 可达标准 E{*d`n
Q3T@=z2j%
A (42)attributable profit 可归属利润 VB o=*gn,$
A (43)audit 审计 {%gMA?b|"
A (44)audit report 审计报告 kIrb;bZ+l
A (45)auditing standards 审计准则 ?cF`T/z]"
A (46)authorized share capital 额定股本
_c,c;
A (47)available hours 可用小时 <*oTVl4fS
A (48)avoidable costs 可避免成本 OlI|.~
B (49)back-to-back loan 易币贷款 4d-f6iiFV
B (50)backflush accounting 倒退成本计算 (l}W\iB'd
B (51)bad debts 坏帐 F!ZE4S_
B (52)bad debts ratio 坏帐比率 +VT/c
B (53)bank charges 银行手续费 Qh3BI?GZ'3
B (54)bank overdraft 银行透支 juIi-*R!
B (55)bank reconciliation 银行存款调节表 x4v@
o?zW
B (56)bank statement 银行对账单 ?h\fwF3
B (57)bankruptcy 破产 e*)*__$O
B (58)basis of apportionment 分摊基础 UB^OMB-W.m
B (59)batch 批量 P.aN4 9`=
B (60)batch costing 分批成本计算 x,L<{A`z
B (61)beta factor B(市场)风险因素 -?z#
B (62)bill 账单 ;S0Kf{DN2
B (63)bill of exchange 汇票 gxPu/VD4
B (64)bill of landing 提单 3n_N^q}
B (65)bill of materials 用料预计单 _xY
dnTEl
B (66)bill payable 应付票据 Sq:,6bcG
B (67)bill receivable 应收票据 z*k(` '
B (68)bin card 存货记录卡 v9*31Jx
B (69)bonus 红利 ?*LVn~y
B (70)book-keeping 薄记 [8jIu&tJf
B (71)Boston classification 波士顿分类 4Dy|YH$>S
B (72)breakeven chart 保本图 aGBUFCCa
B (73)breakeven point 保本点 i/|}#yw8A
B (74)breaking-down time 复位时间 3Zdwt\OQ
B (75)budget 预算 R`KlG/Tk
B (76)budget center 预算中心 "o)jB~:L
B (77)budget cost allowance 预算成本折让 YC[cQX
B (78)budget manual 预算手册 7w\L<vFm
B (79)budget period 预算期间 )s N}ClgJ
B (80)budgetary control 预算控制 iVT)V>U p
B (81)budgeted capacity 预算生产能力 o wviIZFe
B (82)burden 制造费用 U'@#n2p:k
B (83)business center 经营中心 8Wba Hw_
B (84)business entity 营业个体 zt;aB>jz#
B (85)business unit 经营单位 r(j :C%?}C
B (86)buy-out management 管理性购买产权 7y
4jk
B (87)by-product 副产品 (1e,9!?
C (88)called-up share capital 催缴股本 H7FOf[3'
C (89)capacity 生产能力 F1*xY%Jv^M
C (90)capacity ratios 生产能力比率 S ^]mF>xX8
C (91)capital 资本 muAgsH$/
C (92)capital assets pricing model资本资产计价模式 BEtFFi6ot
C (93)capital commitment 承诺资本 0oQJ}8t
C (94)capital employed 已运用的资本 nc3u
sq
C (95)capital expenditure 资本支出 ZiW&*nN?M
C (96)capital expenditureauthorization 资本支出核准 yXQ 28A
C (97)capital expenditure control 资本支出控制 \NTVg6>qN
C (98)capital expenditure proposal资本支出申请 {X5G
C (99)capital funding planning 资本基金筹集计划 'i<%kL@
C (100)capital gain 资本收益 ,Cd4
Q7T
C (101)capital investment appraisal资本投资评估
";jKTk7
C (102)capital maintenance 资本保全 ' ""s%C+
C (103)capital resource planning 资本资源计划 cs9"0&JX
C (104)capital surplus 资本盈余 6zIK%<
C (105)capital turnover 资本周转率 j^.|^q<Y
C (106)card 记录卡 f}EsS
C (107)cash 现金 Vkfc&+
C (108)cash account 现金账户 <Uu[nUJ
C (109)cash book 现金账薄 [Lcy &+
C (110)cash cow 金牛产品 dDA,Ps
C (111)cash flow 现金流量 _
h/:r1
C (112)cash discounted 现金贴现 5?A<('2
C (113)cash flow budget 现金流量预算 NIAji3
C (114)cash flow statement 现金流量表 >}B53.;.k
C (115)cash ledger 现金分类账 Bk]
`n'W
C (116)cash limit 现金限额 @^%YOorr
C (117)CCA 现时成本会计 h.\p+Qw.
C (118)center 中心 X
MzQ8|]
C (119)changeover time 变更时间 @"B{k%+
C (120)chartered entity 特许经济个体 GL _hRu
C (121)cheque 支票 &oE'|^G
C (122)cheque register 支票登记薄 85q!FpuH
C (123)coin analysis 零钱分类 mA#;6?6
C (124)classification 分类 I+QM":2
C (125)clock card 工时卡 ]@m`bs_6
C (126)code 代码 XP[~ :+
C (127)commitment accounting 承诺确认会计 MO?
}$j
C (128)common cost 共同成本 `a[
V_4wO
C (129)company limited byguarantee 有限担保责任公司 ,Iru_=Wk~
C (130)company limited shares 股份有限公司 ZFtJoGaR
C (131)competitive position 竞争能力状况 <E:_9#Z0sc
C (132)concept 概念 - _~\d+>w
C (133)conglomerate 跨行业企业 N/[!$B0H@
C (134)consistency concept 一致性概念 :;;k+Sw3
C (135)consolidated accounts 合并报表 MwX8F YF
D
C (136)consolidation accounting 合并会计 C)~%(< D
C (137)consortium 财团 ]z]=?;ty%
C (138)contingency plan 应急计划 Jpy~5kS
C (139)contingent liabilities 或有负债 l
GJ N;G7
C (140)continuous operation 连续生产 >`|Wg@_
C (141)contra 抵消 t qUBl?i
C (142)contract cost 合同成本 G5lBCm
C (143)contract costing 合同成本计算 E2tUL#
C (144)contribution 贡献毛益 cYvt!M\ed
C (145)contribution centre 贡献中心 xVrLoAw
C (146)contribution chart 贡献图 F$'po#
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 L
3\(<[
C (148)contribution to salesration 贡献毛益对销售比率 @V&HE:P
C (149)control 控制 k@pEs# a
C (150)control account 控制帐户 5=fS^]- F
C (151)control limits 控制限度 iVo-z#
C (152)controllability concept 可控制概念 2Ima15^+F
C (153)controllable cost 可控制成本 #bCUI*N"P
C (154)conversion cost 加工成本 i ~)V>x
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Ba t@
C (156)corporate appraisal 公司评估 Ur ol)_3X
C (157)corporate planning 公司计划 ;2[OI
C (158)corporate social reporting 公司社会报告 1r5Z$3t\
C (159)corporation 股份公司 (!?%
"e
C (160)cost 成本 0X$2~jV>
C (161)cost account 成本帐户 brK7
|&R
<
C (162)cost accounting 成本会计 8Q0/kG
C (163)cost accounting manual 成本手册 +U>Y.YP
C (164)cost accounts calendar 成本报表的日历时间 @LY[kt6o
C (165)cost adjustment 成本调整 2IP<6l8N
C (166)cost allocation 成本分配 ,
zdK%V}
C (167)cost apportionment 成本分摊 m|;gl|dTB
C (168)cost attribution 成本归属 06`caG|]-M
C (169)cost audit 成本审计 I,"q:QS+
C (170)cost behaviour 成本性态 o5YL_=7m
C (171)cost benefit analysis 成本效益分析 0g
Hd{H=
C (172)cost center 成本中心 s#aane
C (173)cost driver 成本动因