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注会《审计》英语常用词汇 >U4hsr05
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1.audit 审计 b
Is@CDB
2.attestation 鉴证 pXL@&]U+
3.credibility 可信赖程度 DMeP9D
4.audit of financial statements 财务报表审计 \9FWH}|
5.agreed-upon procedures 执行商定程序 |-vc/t2k>T
6.high levels of assurance 高水平保证 Gh.@l\|tf
7.compilation 编制 h
7x_VO
8.reliability 可靠性 LA\)B"{J
9.relevance 相关性 (bT3
r_
10.professional skepticism 职业谨慎 ;giW
11.objectivity 客观性 I{rW+<)QGC
12. professional competence 专业胜任能力 >n!,KUu]
13.Senior/CPA-in-charge 项目经理 |~V`Es +j
14.audit engagement letter 业务约定书 cwK+{*ZH/
15.recurring audit 连续审计 =A yDVWpE
16.the client 委托人 *d%U]Hby,
17.change CPA 更换注册会计师 xW hi>
18.the existing CPA 现任注册会计师 ?A]@$
19.the successor CPA 后任注册会计师 }iu(-{Z
20.the preceding CPA前任注册会计师 Adyv>T9
21.issue the audit report 出具审计报告 P R{y84$
22.expert 专家 vbn'CY]QU
23.the board of directors 董事会 S z
qY@
24.knowledge of the entity‘ s business 了解被审计单位情况 ;R#:? r;t
25.assess material misstatement risks评估重大错报风险 +[2X@J
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
fa=OeuI
27.a general knowledge of —— 初步了解―――的情况 F~qiNV
28.a more knowledge of—— 进一步了解的情况 h_w_OCC&2
29.the prior year‘s working papers 以前年度工作底稿 ptcG:
30.minutes of meeting 会议纪要 c"<bq}L7S
31.business risks 经营风险 'J0Erk8(
32.appropriateness 适当性 fxR}a,a
33.accounting estimate 会计估计 *CnrzrKtQ
34.management representations 管理层声明 (l~3~n
35.going concern assumption 持续经营假设 JsA9Xdk`
36.audit plan 审计计划 A&dNCB
37.significant audit areas 重点审计领域 Y64B"J=P9
38.error 错误 o{QU?H5h
39.fraud舞弊 ZJ|@^^GcL
40.modified or additional procedures 修改或追加审计程序 lMcSe8LBQa
41.misappropriation of assets 侵占资产 |ULwUi-r
42.transactions without substance 虚假交易 6Eu&%
`
43.unusual pressures 异常压力 4h[S`;D0Vf
44.the suspected noncompliance 涉嫌存在违法行为 5[1#d\QR
45.materialiy 重要性
pPezy:
46.exceed the materiality level 超过重要性水平 DJm/:td
47.approach the materiality level 接近重要性水平 ]0g%)f uMf
48.an acceptably low level 可接受水平 /nX+*L}d/
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 %s#`i$|z*n
50.misstatements or omissions 错报或漏报 6BPZ
2EQ
51.aggregate 总计 tFYIKiq2
52.subsequent events 期后事项 E\%'/3o
53.adjust the financial statements 调整财务报表 qtv>`:neB
54.perform additional audit procedures 实施追加的审计程序 [H3~b=
55.audit risk 审计风险 q|8p4X}/]
56.detection risk 检查风险 o`@B*, @
57.inappropriate audit opinion 不适当的审计意见
;7F|g
58.material misstatement 重大的错报 Vu6pl
59.tolerable misstatement 可容忍错报 a%wK[yVp
60.the acceptable level of detection risk 可接受的检查风险 bnWKfz5
61.assessed level of material misstatement risk 重大错报风险的评估水平 D(GAC!|/]
62.simall business 小规模企业 (\^)@Y
63.accounting system 会计系统 M~G1ZB
64.test of control 控制测试 !Qg%d&q.Sx
65.walk-through test 穿行测试 >VAZ^kgi
66.communication 沟通 MKuy?mri~
67.flow chart 流程图 Q~'a1R
68.reperformance of internal control 重新执行 >Kd(.r[Er
69.audit evidence 审计证据 $LPu_F
J
70.substantive procedures 实质性程序 Qbc62 qFu!
71.assertions 认定 GC3:ZpV`
72.esistence 存在 AlQ!Q)y<@
73.occurrence 发生 C+WHg-l
74.completeness 完整性 J)l]<##
75.rights and obligations 权利和义务 G0^O7w^5
76.valuation and allocation 计价和分摊 x+O}R D*G
77.cutoff 截止 '9,14e6
78.accuracy 准确性 v!;E1
79.classification 分类 (VPT% l6
80.inspection 检查 GQ-owH]
81.supervision of counting 监盘 1m/=MET]
82.observation 观察 !(!BW9Zt+
83.confirmation 函证 Cf_Ik
84.computation 计算 ==psPyLF@
85.analytical procedures 分析程序 !d1}IU-h
86.vouch 核对 k?.HW?=zy
87.trace 追查 C { }s
88.audit sampling 审计抽样 mf26AIlkQ
89.error 误差 Qa,^;hZWS
90.expected error 预期误差 3I_"vk
91.population 总体 Y/t:9Aau
92.sampling risk 抽样风险 ksxacRA7\
93.non- sampling risk 非抽样风险 ;+-$=l3[a
94.sampling unit 抽样单位
-5NP@
95.statistical sampling 统计抽样 lQ%]](a6
96.tolerable error 可容忍误差
yG0Wr=/<?
97.the risk of under reliance 信赖不足风险 Ii?"`d +JA
98.the risk of over reliance 信赖过度风险 6,'!z
?d%
99.the risk of incorrect rejection 误拒风险 jl<rxO?-F
100. the risk of incorrect acceptance 误受风险 *JG?^G"l
101.working trial balance 试算平衡表 r +]
J {k
102.index and cross-referencing 索引和交叉索引 Z`xz |:D+
103.cash receipt 现金收入 [Cz.K?+#M
104.cash disbursement 现金支出
I `44}oJ
105.bank statement 银行对账单 S^
?OKqS
106.bank reconciliation 银行存款余额调节表 LnJ/t(KV
107.balance sheet date 资产负债表日 AWLKve_
108.net realizable value 可变现净值 fB5Bh;K
109.storeroom 仓库 sBIqee'T
110.sale invoice 销售发票 {uO8VL5+Qx
111.price list 价目表 !oU$(,#9
112.positive confirmation request 积极式询证函 W%09.bF
113.negative confirmation request 消极式询证函 O.=~/!(
114.purchase requisition 请购单 do{#y*B/g!
115.receiving report 验收报告 k@5,6s:
116.gross margin 毛利 +G&h
117.manufacturing overhead 制造费用 z9$x9u
118.material requisition 领料单 \n8
50PS
119.inventory-taking 存货盘点 ~(B\X?v
120.bond certificate 债券 (j u-r*0
121.stock certificate 股票 )2oWoZvi9
122.audit report 审计报告 uNnwz%w
123.entity 被审计单位 qH6DZ
|
124.addressee of the audit report 审计报告的收件人 t8s1d
125.unqualified opinion 无保留意见 zQ
{g~x
126.qualified opinion 保留意见 K0]'v>AWr
127.disclaimer of opinion 无法表示意见 $*%Ml+H-
128.adverse opinion 否定意见 0$,Ag;"^?
(0W%YZ!&
A (1)ABC 作业基础成本计算 QB@qzgEJ!,
A (2)absorbed overhead 已吸收制造费用 w2~(/RgO
A (3)absorption costing 吸收成本计算 b]s=Uv#)
A (4)account 账户,报表 ja~b5Tf9
A (5)accounting postulate 会计假设 G=3/PYp
A (6)accounting series release 会计公告文件 ~0fT*lp
A (7)accounting valuation 会计计价 Fm-W@
A (8)account sale 承销清单 "yc/8{U
A (9)accountability concept 经营责任概念 q4 'x'8
A (10)accountancy 会计职业 q yy.3-(
A (11)accountant 会计师 8N6a= [fv<
A (12)accounting 会计 )?pin|_x
A (13)agency cost 代理成本 5vYh~|
A (14)accounting bases 会计基础 v
%&f00
A (15)accounting manual 会计手册 !{s$V2_
A (16)accounting period 会计期间 fB"3R-H?O
A (17)accounting policies 会计方针 c6s(f
A (18)accounting rate of return 会计报酬率 P,iLqat
A (19)accounting reference date 会计参照日 _89
_*t(
A (20)accounting reference period 会计参照期间 6kT
l(+
A (21)accrual concept 应计概念 ;lX:EU
A (22)accrual expenses 应计费用 [ZURs3q
A (23)acid test ration 速动比率(酸性测试比率) p`1d'n[
A (24)acquisition 购置 D5T\X-+]O
A (25)acquisition accounting 收购会计 ^i-%FY_i5}
A (26)activity based accounting 作业基础成本计算 \\hZlCV,
A (27)adjusting events 调整事项 p>K'6lCa
A (28)administrative expenses 行政管理费 [p!C+|rro
A (29)advice note 发货通知 T|ZZkNP|6
A (30)amortization 摊销 R_vZh|
A (31)analytical review 分析性检查
j#&sZ$HQ4
A (32)annual equivalent cost 年度等量成本法 'cw0FpQ;
A (33)annual report and accounts 年度报告和报表 :v{$]wg
A (34)appraisal cost 检验成本 9aZ3W<N`M
A (35)appropriation account 盈余分配账户 92Ar0
j]
A (36)articles of association 公司章程细则 H
gNUr5p
A (37)assets 资产 cw"x0 RS
A (38)assets cover 资产保障 Z
mi<Z
A (39)asset value per share 每股资产价值 o;];ng
A (40)associated company 联营公司 &O0+\A9tP
A (41)attainable standard 可达标准 tt J,rM
AV d
A (42)attributable profit 可归属利润 e,~c~Db*
Q
A (43)audit 审计 y13=y}dyDH
A (44)audit report 审计报告 //ZB B,[@
A (45)auditing standards 审计准则 ^ ?tAt3dMI
A (46)authorized share capital 额定股本 -&
,NM
A (47)available hours 可用小时 aE
#ZTc=
A (48)avoidable costs 可避免成本 *$#r%
B (49)back-to-back loan 易币贷款 mZ/B:)_
B (50)backflush accounting 倒退成本计算 Z(as@gjH
B (51)bad debts 坏帐 D<++6HN
B (52)bad debts ratio 坏帐比率
n#J$=@
B (53)bank charges 银行手续费 Fa+PN9M`?.
B (54)bank overdraft 银行透支 a
_
B (55)bank reconciliation 银行存款调节表 { tR=D_5
B (56)bank statement 银行对账单 :-"J)^V
B (57)bankruptcy 破产 F
|P2\SPL
B (58)basis of apportionment 分摊基础 y\0^c5}
B (59)batch 批量 %m+MEh"b5
B (60)batch costing 分批成本计算 R@VO3zs W
B (61)beta factor B(市场)风险因素 g+k6pi*
B (62)bill 账单 XIjSwR kYJ
B (63)bill of exchange 汇票 mH{cGu?
B (64)bill of landing 提单 (
?/0$DB
B (65)bill of materials 用料预计单 ['R=@.
B (66)bill payable 应付票据 J1R%w{
B (67)bill receivable 应收票据 /$eEj
B (68)bin card 存货记录卡 Qgx~'9
B (69)bonus 红利 X2@o"xU
B (70)book-keeping 薄记 bLV@Ts
B (71)Boston classification 波士顿分类 }7.q[ ^oF
B (72)breakeven chart 保本图 VsZ_So;
B (73)breakeven point 保本点 rM=Hd/ki5
B (74)breaking-down time 复位时间 C>K/C!5?
B (75)budget 预算 b%PVF&C9W
B (76)budget center 预算中心 A+F-r_]}db
B (77)budget cost allowance 预算成本折让 ~ml\|
B (78)budget manual 预算手册
gA[M
B (79)budget period 预算期间 ]#:xl}'LS
B (80)budgetary control 预算控制 _-!6@^+
B (81)budgeted capacity 预算生产能力 n/|/Womr
B (82)burden 制造费用 23OVy^b
B (83)business center 经营中心 qFs<s<]
B (84)business entity 营业个体 =u'/\nxCF
B (85)business unit 经营单位 O,OGq0c
B (86)buy-out management 管理性购买产权 c''O+,L1+
B (87)by-product 副产品 WX=+\`NyJ(
C (88)called-up share capital 催缴股本 kcOpO<oE
C (89)capacity 生产能力 ^|K*lI/
C (90)capacity ratios 生产能力比率 ffB]4
C (91)capital 资本 @2$8o]et
C (92)capital assets pricing model资本资产计价模式 ?Jr<gn^D
C (93)capital commitment 承诺资本 M^[jA](a
C (94)capital employed 已运用的资本
;<][upn
C (95)capital expenditure 资本支出 .N'UnKz
C (96)capital expenditureauthorization 资本支出核准 7>~iS@7GV
C (97)capital expenditure control 资本支出控制 ~%}g"|o
C (98)capital expenditure proposal资本支出申请 #-f^;=7
C (99)capital funding planning 资本基金筹集计划 VuBp$H(U
C (100)capital gain 资本收益 785iY865
C (101)capital investment appraisal资本投资评估 -qEr-[z
C (102)capital maintenance 资本保全 nx+&
{hn(
C (103)capital resource planning 资本资源计划 \c\=S
C (104)capital surplus 资本盈余 #rC/y0niH
C (105)capital turnover 资本周转率 /<2_K4(-{4
C (106)card 记录卡 LPNv4lT[u
C (107)cash 现金 .cabw+&7
C (108)cash account 现金账户 >lj3MNSH
C (109)cash book 现金账薄 nSC>x:jY5/
C (110)cash cow 金牛产品 .iYg RW=T
C (111)cash flow 现金流量 zSH#j RDV
C (112)cash discounted 现金贴现 [<`+9R
C (113)cash flow budget 现金流量预算 l
)4OV>
C (114)cash flow statement 现金流量表 a;zcAeX
C (115)cash ledger 现金分类账 Wm,,OioK
C (116)cash limit 现金限额 >@%!r
C (117)CCA 现时成本会计 ;'Q{ ywr
C (118)center 中心 GkC88l9z
C (119)changeover time 变更时间 !INr
C (120)chartered entity 特许经济个体 h
P1|l
C (121)cheque 支票 Rta P+6'X
C (122)cheque register 支票登记薄 \wCL)t.cX
C (123)coin analysis 零钱分类 Sce9R?II
C (124)classification 分类 gf=*m"5
C (125)clock card 工时卡 h
`Mf;'P
C (126)code 代码 `WT7w']NT
C (127)commitment accounting 承诺确认会计 zN:752d^+r
C (128)common cost 共同成本 v uP1gem
C (129)company limited byguarantee 有限担保责任公司 c
9[5)
C (130)company limited shares 股份有限公司 y*D 8XI$
C (131)competitive position 竞争能力状况 `otQ'e~+t
C (132)concept 概念 f1{ckHAY55
C (133)conglomerate 跨行业企业 k$>T(smh
C (134)consistency concept 一致性概念
:+=*
C (135)consolidated accounts 合并报表 o(zg_!P
C (136)consolidation accounting 合并会计 k?#6j1pn
C (137)consortium 财团 )/JC.d#
C (138)contingency plan 应急计划 ;1 fM L,8
C (139)contingent liabilities 或有负债 'yNp J'
C (140)continuous operation 连续生产 hMQaT-v
C (141)contra 抵消 >']H)c'2
C (142)contract cost 合同成本 /$=^0v+
C (143)contract costing 合同成本计算 T,fz/5w
C (144)contribution 贡献毛益 'nno)kQ"
C (145)contribution centre 贡献中心
_6' g]4
C (146)contribution chart 贡献图 'FhnSNT(4=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 xpk|?/6
C (148)contribution to salesration 贡献毛益对销售比率 "mf;k^sqS
C (149)control 控制 r
UO{-R
C (150)control account 控制帐户 cPbz7
C (151)control limits 控制限度 2$91+N*w9
C (152)controllability concept 可控制概念 vn<S"
C (153)controllable cost 可控制成本 _biJch
C (154)conversion cost 加工成本 )3AT=b
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 bqO"k t
C (156)corporate appraisal 公司评估 \abl|;fj
C (157)corporate planning 公司计划 A
M2M87{t
C (158)corporate social reporting 公司社会报告 4=Ey\Px
C (159)corporation 股份公司 7'
S]
C (160)cost 成本 ~-+Zu<
C (161)cost account 成本帐户 _+En%p.m
C (162)cost accounting 成本会计 ?MH4<7?"
C (163)cost accounting manual 成本手册 E@FenCF
C (164)cost accounts calendar 成本报表的日历时间 vF&b|V+,
C (165)cost adjustment 成本调整 q*OKA5
C (166)cost allocation 成本分配 CkU=0mcY
C (167)cost apportionment 成本分摊 YSgF'qq\
C (168)cost attribution 成本归属 &; \v_5N6
C (169)cost audit 成本审计 f#5JAR
C (170)cost behaviour 成本性态 Z-@}~#E
C (171)cost benefit analysis 成本效益分析 pQNFH)=nw
C (172)cost center 成本中心 "}! rM6 h
C (173)cost driver 成本动因