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注会《审计》英语常用词汇 Yf1&"WW4
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1.audit 审计 &.W,Hh
2.attestation 鉴证 l-^2>K[
3.credibility 可信赖程度 @QOlo-u
4.audit of financial statements 财务报表审计 bsClw
5.agreed-upon procedures 执行商定程序 Nk
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6.high levels of assurance 高水平保证 HKB?G~
7.compilation 编制 )ZZjuFQJ)
8.reliability 可靠性 }+mIP:T
9.relevance 相关性 srS2v\1:
10.professional skepticism 职业谨慎 pg<m0g@W*;
11.objectivity 客观性 HpLCOY1-
12. professional competence 专业胜任能力 uX/K/4
13.Senior/CPA-in-charge 项目经理 stxei
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14.audit engagement letter 业务约定书 # <?igtUO
15.recurring audit 连续审计 da[=d*I.
16.the client 委托人 ,gO}H)v]t
17.change CPA 更换注册会计师 I1f4u6\*X
18.the existing CPA 现任注册会计师 E5;6ks)
19.the successor CPA 后任注册会计师 gm^j8B
20.the preceding CPA前任注册会计师 {beu
21.issue the audit report 出具审计报告 Ga<Uvr%+
22.expert 专家 @ra^0
23.the board of directors 董事会 hw5NHZ I'
24.knowledge of the entity‘ s business 了解被审计单位情况 sA(d_Yu_
25.assess material misstatement risks评估重大错报风险 7];AB;0"
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 fk*I}pDx
27.a general knowledge of —— 初步了解―――的情况 Yamu"#
28.a more knowledge of—— 进一步了解的情况 cMU"SO
29.the prior year‘s working papers 以前年度工作底稿 *;ehSg9
30.minutes of meeting 会议纪要 /]1$Soo
31.business risks 经营风险 9ZJn 8ki
32.appropriateness 适当性 !k3 eUBF
33.accounting estimate 会计估计 :?!b\LJ2^
34.management representations 管理层声明 NZb}n`:
35.going concern assumption 持续经营假设 60\`TsFobT
36.audit plan 审计计划 42oW]b%P{;
37.significant audit areas 重点审计领域 `{KdmWhW
38.error 错误 REg&[e+%
39.fraud舞弊 J#'8]p3E
40.modified or additional procedures 修改或追加审计程序 d6+$[4w
41.misappropriation of assets 侵占资产 mAM:Q*a'
42.transactions without substance 虚假交易 L*6R5i>
43.unusual pressures 异常压力 WqO4_;X6/
44.the suspected noncompliance 涉嫌存在违法行为 yR3pK
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45.materialiy 重要性 oBS m>V
46.exceed the materiality level 超过重要性水平 eae `#>XP
47.approach the materiality level 接近重要性水平 En9>onJ
48.an acceptably low level 可接受水平 f&L3M)T
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 FoQy@GnM5
50.misstatements or omissions 错报或漏报 >d3
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51.aggregate 总计 5i@WBa
52.subsequent events 期后事项 NNxzZ!q!
53.adjust the financial statements 调整财务报表 Q 2>o+G
54.perform additional audit procedures 实施追加的审计程序 drQI@sPp
55.audit risk 审计风险 ^qY?x7mx1
56.detection risk 检查风险 EJW}&e/
57.inappropriate audit opinion 不适当的审计意见 29HyeLB@
58.material misstatement 重大的错报 ;?G..,
59.tolerable misstatement 可容忍错报 ( 5 BZZ
60.the acceptable level of detection risk 可接受的检查风险 |yinV fZ0C
61.assessed level of material misstatement risk 重大错报风险的评估水平 \
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62.simall business 小规模企业 8w$q4fg0
63.accounting system 会计系统 Xaw ~Hh)
64.test of control 控制测试 } *jmW P
65.walk-through test 穿行测试 FeT|
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66.communication 沟通 _Rb>py
67.flow chart 流程图 *e25!#o1
68.reperformance of internal control 重新执行 gX|We}H
69.audit evidence 审计证据 Y 8n*o3jM
70.substantive procedures 实质性程序 ES)@iM?5
71.assertions 认定 _:\zbn0\
72.esistence 存在 #9glGPR(
73.occurrence 发生 Q_)$Ha{>H,
74.completeness 完整性 {%oxzdPc
75.rights and obligations 权利和义务 ]]NTvr
76.valuation and allocation 计价和分摊 5
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77.cutoff 截止 8AJ#].q0F
78.accuracy 准确性 a$5P\_
79.classification 分类 mb>8=hMg
80.inspection 检查 OWc~=Cr
81.supervision of counting 监盘 cN:dy#
82.observation 观察
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83.confirmation 函证 ZY|$[>X!
84.computation 计算 Mi} .
85.analytical procedures 分析程序 (h|E@gRa
86.vouch 核对 \beYb0(+
87.trace 追查 jN AS'JV
88.audit sampling 审计抽样 ||))gI`3a
89.error 误差 B|"-Ed
90.expected error 预期误差 v?YxF}
91.population 总体 4"pU\g
92.sampling risk 抽样风险 w! PguP
93.non- sampling risk 非抽样风险 a%2K,.J
94.sampling unit 抽样单位 NRT@"3,1YP
95.statistical sampling 统计抽样 zHKx,]9b
96.tolerable error 可容忍误差 Qb5@e#
97.the risk of under reliance 信赖不足风险 qP$)V3l
98.the risk of over reliance 信赖过度风险 "&/lF[q
99.the risk of incorrect rejection 误拒风险 Ro_jfM
100. the risk of incorrect acceptance 误受风险 &3OV|ly]
101.working trial balance 试算平衡表 uO)vGzt3^x
102.index and cross-referencing 索引和交叉索引 &O5O@3:7]
103.cash receipt 现金收入 8O_yZ
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104.cash disbursement 现金支出 p<<dj%
105.bank statement 银行对账单 Tol"D2cyf
106.bank reconciliation 银行存款余额调节表 ME66BWg{
107.balance sheet date 资产负债表日 ,n2"N5{jw
108.net realizable value 可变现净值 y'!"GrbZ
109.storeroom 仓库 >Q=Q%~
110.sale invoice 销售发票 8F&Y;
111.price list 价目表 ?./%7v
112.positive confirmation request 积极式询证函 sDY+J(Z
113.negative confirmation request 消极式询证函 pqTaN=R8
114.purchase requisition 请购单 dQz#&&s-
115.receiving report 验收报告 91-[[<
116.gross margin 毛利 8Wo!NG:V5
117.manufacturing overhead 制造费用 f40OVT@g
118.material requisition 领料单 phQ{<wzwp
119.inventory-taking 存货盘点 oQA,57B
120.bond certificate 债券 CDPu(,^
121.stock certificate 股票 G)q;)n;*=
122.audit report 审计报告 I1#MS4;$^
123.entity 被审计单位 p1\mjM
124.addressee of the audit report 审计报告的收件人 e<qfM&*
125.unqualified opinion 无保留意见 "lrQC`?
126.qualified opinion 保留意见 0cDP:EzR;
127.disclaimer of opinion 无法表示意见 vOLa.%X]h
128.adverse opinion 否定意见 kZ PL$\/A
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A (1)ABC 作业基础成本计算 }KO <II
A (2)absorbed overhead 已吸收制造费用 ,"F0#5
A (3)absorption costing 吸收成本计算 ~N2=44e
A (4)account 账户,报表 #h P>IU
A (5)accounting postulate 会计假设 gm%cAme
A (6)accounting series release 会计公告文件 p I~;3T:!
A (7)accounting valuation 会计计价 ` Z/ MQ
A (8)account sale 承销清单 &E1m{gB(
A (9)accountability concept 经营责任概念 K9 ]zUew
A (10)accountancy 会计职业 hzU(XW
A (11)accountant 会计师 /2
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A (12)accounting 会计 5fMlOP_
A (13)agency cost 代理成本 X7[gfKGL)N
A (14)accounting bases 会计基础 LlS~J K
A (15)accounting manual 会计手册 )Ay 90Wt
A (16)accounting period 会计期间 !!ma]pB,
A (17)accounting policies 会计方针 oh@Ha?
A (18)accounting rate of return 会计报酬率 &YcOmI/MM
A (19)accounting reference date 会计参照日 Ndmw/ae
A (20)accounting reference period 会计参照期间 m;A[2 6X
A (21)accrual concept 应计概念 Ni%@bU $
A (22)accrual expenses 应计费用 J .VZD
A (23)acid test ration 速动比率(酸性测试比率) i]s%tEZ1
A (24)acquisition 购置 HOF=qE*p
A (25)acquisition accounting 收购会计 jEwt1S V
A (26)activity based accounting 作业基础成本计算 L|}s Z\2!
A (27)adjusting events 调整事项 }-J0cV
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 FE]UqB
A (30)amortization 摊销 IibYG F
A (31)analytical review 分析性检查 Zxhbnl6
A (32)annual equivalent cost 年度等量成本法 QxN1N^a0
A (33)annual report and accounts 年度报告和报表 Fi;H
A (34)appraisal cost 检验成本 /%s:aO
A (35)appropriation account 盈余分配账户 =Xg/[J%
A (36)articles of association 公司章程细则 h5pfmN\-5
A (37)assets 资产 3kk^hvB+f
A (38)assets cover 资产保障 ~**x_ v
A (39)asset value per share 每股资产价值 <hj2'dU
A (40)associated company 联营公司 "DA%vdu
A (41)attainable standard 可达标准 6}?d%K
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A (42)attributable profit 可归属利润 ,lStT+A
A (43)audit 审计 N_S~&(I|
A (44)audit report 审计报告 ? dHl'
A (45)auditing standards 审计准则 7Xu# |k
A (46)authorized share capital 额定股本 *z)gSX
A (47)available hours 可用小时 l)dE7$H
A (48)avoidable costs 可避免成本 \@WVeFr
B (49)back-to-back loan 易币贷款 SOOJq C
B (50)backflush accounting 倒退成本计算 q\x.e.@
B (51)bad debts 坏帐 #{{p4/:
B (52)bad debts ratio 坏帐比率 '"\'<>Be
B (53)bank charges 银行手续费 lux
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B (54)bank overdraft 银行透支 R ZQH#+*t}
B (55)bank reconciliation 银行存款调节表 *4L
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B (56)bank statement 银行对账单 z<mN-1PM7&
B (57)bankruptcy 破产 Kx&"9g$
B (58)basis of apportionment 分摊基础 JO0o@M5H
B (59)batch 批量 H@Ot77(*
B (60)batch costing 分批成本计算 b
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B (61)beta factor B(市场)风险因素 Q}OloA(+
B (62)bill 账单 .=TXi<8Brw
B (63)bill of exchange 汇票 ;nP(S`'
B (64)bill of landing 提单 lTP#6zqfv
B (65)bill of materials 用料预计单 1(dKb
B (66)bill payable 应付票据 ;Tp9)UP)
B (67)bill receivable 应收票据 [M,4qe8,}
B (68)bin card 存货记录卡 Ec}%!p_$
B (69)bonus 红利 1 =C12
B (70)book-keeping 薄记 NWvIwt{
B (71)Boston classification 波士顿分类 nEd
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B (72)breakeven chart 保本图 Xi) ;dcNJ
B (73)breakeven point 保本点 Wp8>Gfb2
B (74)breaking-down time 复位时间 $b1>,d'oz
B (75)budget 预算 DE?k|Get2
B (76)budget center 预算中心 gqy>;A:kO
B (77)budget cost allowance 预算成本折让 k|?[EWIi^
B (78)budget manual 预算手册 7~XA92
B (79)budget period 预算期间 )Yy5u'}
B (80)budgetary control 预算控制 XLCqB|8`V
B (81)budgeted capacity 预算生产能力 4S~kNp$
B (82)burden 制造费用 CvE^t#Bok
B (83)business center 经营中心 &Wcz~Gx3Q
B (84)business entity 营业个体 su%-b\8K
B (85)business unit 经营单位 }7 +%k/
B (86)buy-out management 管理性购买产权 r8:"\%"f>
B (87)by-product 副产品 )Bn
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C (88)called-up share capital 催缴股本 c{I]!y^!
C (89)capacity 生产能力 X5[vQ3^
C (90)capacity ratios 生产能力比率 G
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C (91)capital 资本 <I34@;R c
C (92)capital assets pricing model资本资产计价模式 ub-e! {
C (93)capital commitment 承诺资本 Ovk=s,a)K
C (94)capital employed 已运用的资本 I V#8W
C (95)capital expenditure 资本支出 3kC|y[.&
C (96)capital expenditureauthorization 资本支出核准 cMZy~>
C (97)capital expenditure control 资本支出控制 QJ;dw8
C (98)capital expenditure proposal资本支出申请 x>Q% hl
C (99)capital funding planning 资本基金筹集计划 g:)iEw>a
C (100)capital gain 资本收益 lWj*tnnn[
C (101)capital investment appraisal资本投资评估 G6zFQ\&f
C (102)capital maintenance 资本保全 m\XsU?SuX
C (103)capital resource planning 资本资源计划 6`Tx meIP
C (104)capital surplus 资本盈余 9 ;p5z[jI
C (105)capital turnover 资本周转率 \ opM}qZ
C (106)card 记录卡 7WS$fUBi
C (107)cash 现金 YZ+G7D>
C (108)cash account 现金账户 2e%\aP`D2
C (109)cash book 现金账薄 d;Y Kw1
C (110)cash cow 金牛产品 n({%|O<|
C (111)cash flow 现金流量 sED"}F
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C (112)cash discounted 现金贴现 n]$rLm%^
C (113)cash flow budget 现金流量预算 s0
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C (114)cash flow statement 现金流量表 4h|*r !
C (115)cash ledger 现金分类账 TU^ZvAO&
C (116)cash limit 现金限额 7Qd$@ m
C (117)CCA 现时成本会计 rIcgf1v70
C (118)center 中心 T^|k`
C (119)changeover time 变更时间 eZ(ThA*2=t
C (120)chartered entity 特许经济个体 06^/zr
C (121)cheque 支票 A1+:y,wXs
C (122)cheque register 支票登记薄 AJEbiP
C (123)coin analysis 零钱分类 XJeW
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C (124)classification 分类 Jk>vn+q8P^
C (125)clock card 工时卡 F*@2 )
C (126)code 代码 >4luZnWMI
C (127)commitment accounting 承诺确认会计 ljZRz$y
C (128)common cost 共同成本 |Qcz5M90e
C (129)company limited byguarantee 有限担保责任公司 uxD3+Q
C (130)company limited shares 股份有限公司 @a@}xgn{
C (131)competitive position 竞争能力状况 $3 -QM
C (132)concept 概念 -V6caVlg
C (133)conglomerate 跨行业企业 w6!97x
C (134)consistency concept 一致性概念 E8r6P:5d`
C (135)consolidated accounts 合并报表 kh.P)h'9
C (136)consolidation accounting 合并会计 0)d='3S
C (137)consortium 财团 rHw#<oV
C (138)contingency plan 应急计划 xtP:Q9!N
C (139)contingent liabilities 或有负债 k*N!U[]
C (140)continuous operation 连续生产 ,M{G
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C (141)contra 抵消 4Z%1eOR9V
C (142)contract cost 合同成本 G8+&fn6
C (143)contract costing 合同成本计算 ;&6
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C (144)contribution 贡献毛益 Xrb7.Y0d
C (145)contribution centre 贡献中心 D(']k?
C (146)contribution chart 贡献图 zTB&Wlt
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2YZ>nqy
C (148)contribution to salesration 贡献毛益对销售比率 d~~, 5E
C (149)control 控制 vx(
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C (150)control account 控制帐户 N`efLOMl]
C (151)control limits 控制限度 41Q5%2
C (152)controllability concept 可控制概念 S=)
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C (153)controllable cost 可控制成本 Up?RN %gq
C (154)conversion cost 加工成本 tE=09J%z
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 EB!ne)X
C (156)corporate appraisal 公司评估 Rmmu#-{Y
C (157)corporate planning 公司计划 e&ysj:W5
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C (158)corporate social reporting 公司社会报告 "!zJQl@
C (159)corporation 股份公司 $k0(iFzR1
C (160)cost 成本 hJ xL|5Uo
C (161)cost account 成本帐户 -V{"Lzrfug
C (162)cost accounting 成本会计 a-|pSe*rx
C (163)cost accounting manual 成本手册 nQOdM#dP
C (164)cost accounts calendar 成本报表的日历时间 Wj,s/Yr:
C (165)cost adjustment 成本调整 H@@ 4n%MK
C (166)cost allocation 成本分配 ~;CNWJtcf(
C (167)cost apportionment 成本分摊 y*
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C (168)cost attribution 成本归属 F|>
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C (169)cost audit 成本审计 j36YIz$a
C (170)cost behaviour 成本性态 .
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C (171)cost benefit analysis 成本效益分析 WlQCP C
C (172)cost center 成本中心 #<
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C (173)cost driver 成本动因