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注会《审计》英语常用词汇 hZLwg7X!
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1.audit 审计 2$gOe^ &
2.attestation 鉴证 8zk?:?8%{
3.credibility 可信赖程度 Tjza3M
4.audit of financial statements 财务报表审计 GJ4R f%
5.agreed-upon procedures 执行商定程序 t5jZ8&M5]
6.high levels of assurance 高水平保证 8K0@*0
7.compilation 编制 m8<l2O=m
8.reliability 可靠性 \v[?4[
9.relevance 相关性 <GRrw
10.professional skepticism 职业谨慎 V<G=pPC'H
11.objectivity 客观性 SFx|9$hXm
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 !
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14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 \-~TW4dYe
16.the client 委托人 @`
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17.change CPA 更换注册会计师 ~V<imF
18.the existing CPA 现任注册会计师 %vFoTu)2
19.the successor CPA 后任注册会计师 6l-V%3-
20.the preceding CPA前任注册会计师 CP!>V:w%9!
21.issue the audit report 出具审计报告 BX=YS)
22.expert 专家 T`.RP&2/d
23.the board of directors 董事会 o>}fKg<
24.knowledge of the entity‘ s business 了解被审计单位情况 ;;g'C*_
25.assess material misstatement risks评估重大错报风险 _0(
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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 E;Sb
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27.a general knowledge of —— 初步了解―――的情况 *%wfR7G[B
28.a more knowledge of—— 进一步了解的情况 9>na3ISh
29.the prior year‘s working papers 以前年度工作底稿 c>nXnN
30.minutes of meeting 会议纪要 R#
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31.business risks 经营风险
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32.appropriateness 适当性 O4i5fVy{
33.accounting estimate 会计估计 WGeTL`}dh
34.management representations 管理层声明 Q]d3a+dK
35.going concern assumption 持续经营假设 WbW@V_rr
36.audit plan 审计计划 JD}"_,-
37.significant audit areas 重点审计领域 251^>x.R
38.error 错误 Ysz&/
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39.fraud舞弊 ``p()^zT
40.modified or additional procedures 修改或追加审计程序 UfUboxT
41.misappropriation of assets 侵占资产 E
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42.transactions without substance 虚假交易 u79,+H@ep
43.unusual pressures 异常压力 #}Qzu~
44.the suspected noncompliance 涉嫌存在违法行为 <p74U( V
45.materialiy 重要性 "\9!9U#!
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 xbv
48.an acceptably low level 可接受水平 <cn{S`
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 ~\^h;A'3
50.misstatements or omissions 错报或漏报 xF4>D!T%8
51.aggregate 总计 :"4Pr/}rT
52.subsequent events 期后事项 |_^A$Hv
53.adjust the financial statements 调整财务报表 >5Rcj(-&l
54.perform additional audit procedures 实施追加的审计程序 D+ )R_
55.audit risk 审计风险 }bxW@(bs
56.detection risk 检查风险 (!@
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57.inappropriate audit opinion 不适当的审计意见 }Ra'`;D$
58.material misstatement 重大的错报 ^6E+l#
59.tolerable misstatement 可容忍错报 ?Q]{P]
60.the acceptable level of detection risk 可接受的检查风险
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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 1j7sJ" *
63.accounting system 会计系统 xA-u%Vf7@
64.test of control 控制测试 ^K#PcPF-j
65.walk-through test 穿行测试 lStYfO:<'v
66.communication 沟通 "XEKoeG{
67.flow chart 流程图 k9ThWo/#u
68.reperformance of internal control 重新执行 u&!QP4$"z
69.audit evidence 审计证据 =&J7
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70.substantive procedures 实质性程序 >J]^Rgn>
71.assertions 认定 ;%_fQNFb
72.esistence 存在 I-QaR
73.occurrence 发生 q-g3!
74.completeness 完整性 "AzA|zk')"
75.rights and obligations 权利和义务 Tjfg[Z/x
76.valuation and allocation 计价和分摊 8$H_:*A?
77.cutoff 截止 ,&1DKx
78.accuracy 准确性 s:6p
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79.classification 分类 sMq*X^z
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80.inspection 检查 5f:Mb|.?
81.supervision of counting 监盘 >>ncq$
82.observation 观察 !8Rsz:7^-
83.confirmation 函证 {PXN$p:'
84.computation 计算 UKBVC
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85.analytical procedures 分析程序 uK:?6>H
86.vouch 核对 Yy$GfjJtL]
87.trace 追查 y7;i4::A\
88.audit sampling 审计抽样 3 9|4)1e
89.error 误差 m@r+M"!R
90.expected error 预期误差 SA| AS<
91.population 总体 J
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92.sampling risk 抽样风险 'Y
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93.non- sampling risk 非抽样风险 ],lrT0_cT
94.sampling unit 抽样单位 `kn 'RZR
95.statistical sampling 统计抽样 MT8BP)C
96.tolerable error 可容忍误差 G d".zsn
97.the risk of under reliance 信赖不足风险 e;y\v/A
98.the risk of over reliance 信赖过度风险
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99.the risk of incorrect rejection 误拒风险 . C g2Y
100. the risk of incorrect acceptance 误受风险 D;pfogK @
101.working trial balance 试算平衡表 +bG^SH2ke
102.index and cross-referencing 索引和交叉索引 Q-3o k7
103.cash receipt 现金收入 /AJ#ngXz
104.cash disbursement 现金支出 woctnT%"Q/
105.bank statement 银行对账单 a@ E+/9
106.bank reconciliation 银行存款余额调节表 F__j]}?
107.balance sheet date 资产负债表日 Op&i6V}<s
108.net realizable value 可变现净值 t:DZow
109.storeroom 仓库 "ooq1
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110.sale invoice 销售发票 }klET
111.price list 价目表 qUH02"z@9
112.positive confirmation request 积极式询证函 2yu\fu
113.negative confirmation request 消极式询证函 uQwKnD?F+e
114.purchase requisition 请购单
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115.receiving report 验收报告 3D)gy9T&l
116.gross margin 毛利 VJK?"mX
117.manufacturing overhead 制造费用 v99gI%TA'
118.material requisition 领料单 |i)7jG<
119.inventory-taking 存货盘点 e)pQh&uD
120.bond certificate 债券 ?#OGH`ZvkI
121.stock certificate 股票 (;f7/2~`
122.audit report 审计报告 -^C't_Q o
123.entity 被审计单位 b51{sL
124.addressee of the audit report 审计报告的收件人 i+x$Y)=
125.unqualified opinion 无保留意见 3?x4+b
126.qualified opinion 保留意见 5pJ)OX
127.disclaimer of opinion 无法表示意见 O~E6"vQ
128.adverse opinion 否定意见 Q&zEa0^rG6
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A (1)ABC 作业基础成本计算 Mw=sW5Z
A (2)absorbed overhead 已吸收制造费用 _0~WT
A (3)absorption costing 吸收成本计算 L/2{}l>D
A (4)account 账户,报表 T7vSp<i/
A (5)accounting postulate 会计假设 svt%UE|_:$
A (6)accounting series release 会计公告文件 rTBrl[&,q'
A (7)accounting valuation 会计计价 Q_ zGs6
A (8)account sale 承销清单 +(v<_#wR-
A (9)accountability concept 经营责任概念 8db J'
A (10)accountancy 会计职业 H3$~S '
A (11)accountant 会计师 O}4(v #
A (12)accounting 会计 ZG=B'4W
A (13)agency cost 代理成本 28 h3Ayw4
A (14)accounting bases 会计基础 3~zK :(
A (15)accounting manual 会计手册 K"p$ga{
A (16)accounting period 会计期间 >C6wm^bl
A (17)accounting policies 会计方针 ls5s}X
A (18)accounting rate of return 会计报酬率 -P|EV|8=
A (19)accounting reference date 会计参照日 Oeua<,]Z~
A (20)accounting reference period 会计参照期间 oSmv
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A (21)accrual concept 应计概念 Y^zL}@
A (22)accrual expenses 应计费用 ,XD'f
A (23)acid test ration 速动比率(酸性测试比率) s[{L.9Y
A (24)acquisition 购置 [iJU{W
A (25)acquisition accounting 收购会计 ',
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A (26)activity based accounting 作业基础成本计算 t;[L-|^
A (27)adjusting events 调整事项 q3+G
A (28)administrative expenses 行政管理费 nZ;h&N-_-
A (29)advice note 发货通知 )XB31^
A (30)amortization 摊销 'b#`)w@/=
A (31)analytical review 分析性检查 O>zPWVwa
A (32)annual equivalent cost 年度等量成本法 W$&kOdD!$
A (33)annual report and accounts 年度报告和报表 bFivHms
A (34)appraisal cost 检验成本 w28!Yj1Q
A (35)appropriation account 盈余分配账户 ]Lc:M'V#
A (36)articles of association 公司章程细则 <E2+P,Lgw
A (37)assets 资产 f tVA
A (38)assets cover 资产保障 ;D Mv?-H
A (39)asset value per share 每股资产价值 | aH;@V
A (40)associated company 联营公司 RX-qL,dc
A (41)attainable standard 可达标准 SU0K#:
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A (42)attributable profit 可归属利润 BMw_F)hTO
A (43)audit 审计 4::>Ca^{
A (44)audit report 审计报告 A
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A (45)auditing standards 审计准则 b 9M.p*!
A (46)authorized share capital 额定股本 "NU l7ce.R
A (47)available hours 可用小时 .#"O VI]#
A (48)avoidable costs 可避免成本 ML6V,V/e
B (49)back-to-back loan 易币贷款 +r7uIwi$@
B (50)backflush accounting 倒退成本计算 C$X
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B (51)bad debts 坏帐 N3P!<J/tc
B (52)bad debts ratio 坏帐比率 O34'c_ fZ
B (53)bank charges 银行手续费 \Mk;Y
B (54)bank overdraft 银行透支 ->DfT*)
B (55)bank reconciliation 银行存款调节表 f_`gUMf
B (56)bank statement 银行对账单 }}a<!L,{
B (57)bankruptcy 破产 "Aw|
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B (58)basis of apportionment 分摊基础 fo63H'7
B (59)batch 批量 #qk}e4u
B (60)batch costing 分批成本计算 9N(<OY+Dgm
B (61)beta factor B(市场)风险因素 "j+zd&*={
B (62)bill 账单 s:
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B (63)bill of exchange 汇票 Am~ NBQ7
B (64)bill of landing 提单 F...>%N$
B (65)bill of materials 用料预计单 Dp:u!tdbeg
B (66)bill payable 应付票据 9Y:JA]U&8
B (67)bill receivable 应收票据 ]h0Fv-[A
B (68)bin card 存货记录卡 >n,RBl
B (69)bonus 红利 pWo`iM& F
B (70)book-keeping 薄记 jr@u
B (71)Boston classification 波士顿分类 $y!k)"k
B (72)breakeven chart 保本图 {I s?>m4
B (73)breakeven point 保本点 zV)Ob0M7U
B (74)breaking-down time 复位时间 ?
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B (75)budget 预算 S>~QuCMY
B (76)budget center 预算中心 7
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B (77)budget cost allowance 预算成本折让 8Z;wF
B (78)budget manual 预算手册 vkmTd4g
B (79)budget period 预算期间 V1R=`
B (80)budgetary control 预算控制 'jp nQcwxx
B (81)budgeted capacity 预算生产能力 9moenkL
B (82)burden 制造费用 Xrnxpp!#^D
B (83)business center 经营中心 @;>TmLs
B (84)business entity 营业个体 l6b3i
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B (85)business unit 经营单位 Q1qf'u
B (86)buy-out management 管理性购买产权 -#]?3*NO
B (87)by-product 副产品 h,Y MR3:X
C (88)called-up share capital 催缴股本 4;;F(yk8
C (89)capacity 生产能力 *#j+,q!X
C (90)capacity ratios 生产能力比率 ]JQk,<l5E
C (91)capital 资本 [3`T/Wm
C (92)capital assets pricing model资本资产计价模式 1nh2()QI[
C (93)capital commitment 承诺资本 ]Xcqf9k
C (94)capital employed 已运用的资本 y}jX/
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C (95)capital expenditure 资本支出 t0Q/vp*/
C (96)capital expenditureauthorization 资本支出核准 kq6K<e4jO
C (97)capital expenditure control 资本支出控制 ARYqX\-e
C (98)capital expenditure proposal资本支出申请 oD,f5Ci-
C (99)capital funding planning 资本基金筹集计划 B 95}_q
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 *JXiOs
C (102)capital maintenance 资本保全 DKL< "#.7
C (103)capital resource planning 资本资源计划 xw-x<7
C (104)capital surplus 资本盈余 )L#C1DP#
C (105)capital turnover 资本周转率 (j-[m\wF
C (106)card 记录卡 kvh}{@|-
C (107)cash 现金 1
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C (108)cash account 现金账户 />fy@nPl|
C (109)cash book 现金账薄 B\&;eZY'G
C (110)cash cow 金牛产品 +r)'?zU
C (111)cash flow 现金流量 N7j
C (112)cash discounted 现金贴现 -A}*Aa'\
C (113)cash flow budget 现金流量预算 ~o`I[-g)
C (114)cash flow statement 现金流量表 2U,O
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C (115)cash ledger 现金分类账 yTw0\yiO
C (116)cash limit 现金限额 +~J
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C (117)CCA 现时成本会计 .)^@[yrkz
C (118)center 中心 jh.W$.Oq
C (119)changeover time 变更时间 7G}vQO
C (120)chartered entity 特许经济个体 :u#Ls,OZz
C (121)cheque 支票 pYV$sDlD
C (122)cheque register 支票登记薄 JsOPI]
C (123)coin analysis 零钱分类 yEUF K
C (124)classification 分类 UM%[UyYQ
C (125)clock card 工时卡 <by}/lF0
C (126)code 代码 "iE9X.6NMu
C (127)commitment accounting 承诺确认会计 }*
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C (128)common cost 共同成本 TEOV>Tt
C (129)company limited byguarantee 有限担保责任公司 GP ;c$pC
C (130)company limited shares 股份有限公司
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C (131)competitive position 竞争能力状况 yG58?5
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C (132)concept 概念 +]Of f^s
C (133)conglomerate 跨行业企业 zcItZP
C (134)consistency concept 一致性概念 b3e:F{n
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C (135)consolidated accounts 合并报表 /E(H`;DG
C (136)consolidation accounting 合并会计 y|b|_eE?{
C (137)consortium 财团 MrjET!`.jC
C (138)contingency plan 应急计划 NtMK+y
C (139)contingent liabilities 或有负债 ")7,ZN;
C (140)continuous operation 连续生产 eSXt"t
C (141)contra 抵消 9@C3jZ+9`H
C (142)contract cost 合同成本 (A?{6
C (143)contract costing 合同成本计算 7\d{F)7E
C (144)contribution 贡献毛益 >x)YdgJ*
C (145)contribution centre 贡献中心 Q17"hO>kC
C (146)contribution chart 贡献图 >%+"-bY
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 dz.]5R
C (148)contribution to salesration 贡献毛益对销售比率 eN{[T
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C (149)control 控制 Y."ujo #bB
C (150)control account 控制帐户 ~u1ox_v`%(
C (151)control limits 控制限度 8Q^yh6z
C (152)controllability concept 可控制概念 ';??0M
C (153)controllable cost 可控制成本 12Qcjj%F*
C (154)conversion cost 加工成本 boo,KhW'Y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 !cw<C*
C (156)corporate appraisal 公司评估 _Jj/"?
C (157)corporate planning 公司计划 1d!7GrD F
C (158)corporate social reporting 公司社会报告 4vTO # F
C (159)corporation 股份公司 joDnjz=
C (160)cost 成本 I})la!9
C (161)cost account 成本帐户 _:0<]<x?
C (162)cost accounting 成本会计 *=dFTd"#
C (163)cost accounting manual 成本手册 hC<X\yxe
C (164)cost accounts calendar 成本报表的日历时间 FCQoz"M
C (165)cost adjustment 成本调整 3tI=?E#
C (166)cost allocation 成本分配 r9@O`i
C (167)cost apportionment 成本分摊 .%`|vGF
C (168)cost attribution 成本归属 +Uq9C-Iu
C (169)cost audit 成本审计 lDV8<
C (170)cost behaviour 成本性态 j11 \t
C (171)cost benefit analysis 成本效益分析 /dhx +K~
C (172)cost center 成本中心 +GI[
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C (173)cost driver 成本动因