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注会《审计》英语常用词汇 K)UOx#xe1
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1.audit 审计 AdOAh y2H
2.attestation 鉴证 H)T# R?
3.credibility 可信赖程度 dG>Wu o
4.audit of financial statements 财务报表审计 vC<kpf!
5.agreed-upon procedures 执行商定程序 P8 ,jA<W
6.high levels of assurance 高水平保证 Z?c=t-yqp
7.compilation 编制 Qfu*F}
8.reliability 可靠性 e=;@L3f
9.relevance 相关性 1=5'R/k
10.professional skepticism 职业谨慎 sk6
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11.objectivity 客观性 *2
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12. professional competence 专业胜任能力 iH}rI'U.
13.Senior/CPA-in-charge 项目经理 W#7-%oT
14.audit engagement letter 业务约定书 IOZ|85u=
15.recurring audit 连续审计 Y_3YO2K]
16.the client 委托人 /\uH[[s
17.change CPA 更换注册会计师 40d9/$uzh
18.the existing CPA 现任注册会计师 t>GLZzO
19.the successor CPA 后任注册会计师 >\x_"o
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20.the preceding CPA前任注册会计师 ]AA*f_!
21.issue the audit report 出具审计报告 b;`#Sea
22.expert 专家 4i\aW:_'i
23.the board of directors 董事会 `)!2E6 =
24.knowledge of the entity‘ s business 了解被审计单位情况 9g5{3N3
25.assess material misstatement risks评估重大错报风险 .y_
bV=
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 YSz$` 7i
27.a general knowledge of —— 初步了解―――的情况 \v
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28.a more knowledge of—— 进一步了解的情况 i
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29.the prior year‘s working papers 以前年度工作底稿 t2%@py*bU
30.minutes of meeting 会议纪要 _KhEwd
31.business risks 经营风险 vua1i
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32.appropriateness 适当性 2N8sq(LK{
33.accounting estimate 会计估计 (9 z.IH7}k
34.management representations 管理层声明 QRZTT qG
35.going concern assumption 持续经营假设 9 c5G6n0
36.audit plan 审计计划 IfmIX+t?
37.significant audit areas 重点审计领域 ]G
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38.error 错误 \
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39.fraud舞弊 q,,>:]f#
40.modified or additional procedures 修改或追加审计程序 - Zoo)
41.misappropriation of assets 侵占资产 vl{_M*w
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42.transactions without substance 虚假交易 iMeRQYW
43.unusual pressures 异常压力 @1SKgb
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44.the suspected noncompliance 涉嫌存在违法行为 %)hIpxOrX
45.materialiy 重要性 >-|90CSdSJ
46.exceed the materiality level 超过重要性水平 i_'R"ob{S
47.approach the materiality level 接近重要性水平 k5%0wHpk =
48.an acceptably low level 可接受水平 g*r{!:,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 ZJI1NCBZ
50.misstatements or omissions 错报或漏报 sHPwW5j/o'
51.aggregate 总计 cM<hG:4%wX
52.subsequent events 期后事项 73s3-DS,
53.adjust the financial statements 调整财务报表 XG\a-dq[
54.perform additional audit procedures 实施追加的审计程序 b^l
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55.audit risk 审计风险 0O['-x
56.detection risk 检查风险 3{I=#>;
57.inappropriate audit opinion 不适当的审计意见 u388Wj
58.material misstatement 重大的错报 L3=YlX`UL
59.tolerable misstatement 可容忍错报 vLK\X$4
60.the acceptable level of detection risk 可接受的检查风险 XAULD]Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 rb}wv16?
62.simall business 小规模企业 lfpt:5a9&
63.accounting system 会计系统 qnk,E-
64.test of control 控制测试 xlPcg7
65.walk-through test 穿行测试 <E7Vbb9*
66.communication 沟通 Th;gps%b
67.flow chart 流程图 9>[.=
68.reperformance of internal control 重新执行 M\?uDC9
69.audit evidence 审计证据 Ubw!/|mi
70.substantive procedures 实质性程序 3e!Yu.q:
71.assertions 认定 AR+\uD=\I-
72.esistence 存在 U3|&Jee
73.occurrence 发生 [,o5QH\Etq
74.completeness 完整性 %X9:R'~ sP
75.rights and obligations 权利和义务 M8",t{7
76.valuation and allocation 计价和分摊 DvRA2(M
77.cutoff 截止 6PQJgki
78.accuracy 准确性 mcz(,u}
79.classification 分类 LcpyW=)}"V
80.inspection 检查 !.2CAL
81.supervision of counting 监盘 Ky'3z"
82.observation 观察 d[>N6?JA/
83.confirmation 函证 ]g8i>,G
84.computation 计算 k}f<'g<H
85.analytical procedures 分析程序 EDgob^>
86.vouch 核对 ;oY(I7
87.trace 追查 %+7T
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88.audit sampling 审计抽样 _sf#J|kQ
89.error 误差 sx-Hw4.a"
90.expected error 预期误差 2
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91.population 总体 |?fW!y
92.sampling risk 抽样风险 RP|>&
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93.non- sampling risk 非抽样风险 K5)yM @cq
94.sampling unit 抽样单位 =_?pOq
95.statistical sampling 统计抽样 ,2
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96.tolerable error 可容忍误差 9#EHXgz
97.the risk of under reliance 信赖不足风险 ?LV-W
98.the risk of over reliance 信赖过度风险 _,Rsl$Tk'
99.the risk of incorrect rejection 误拒风险 \%-E"[!
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 }W__ffH
102.index and cross-referencing 索引和交叉索引 35%[DUkb
103.cash receipt 现金收入 =;k+g?.@I
104.cash disbursement 现金支出 ~3'OiIw1@
105.bank statement 银行对账单 e0~sUVYf
106.bank reconciliation 银行存款余额调节表 bQ^DX `o6P
107.balance sheet date 资产负债表日 A'~%_}
108.net realizable value 可变现净值 wzDk{4U
109.storeroom 仓库 "J8;4p
110.sale invoice 销售发票 ySixYt
111.price list 价目表 u^aFj%}]L
112.positive confirmation request 积极式询证函 %EJ\|@N:
113.negative confirmation request 消极式询证函 =$)
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114.purchase requisition 请购单 T]Tdx.B
115.receiving report 验收报告 k"q!|+&Fs
116.gross margin 毛利
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117.manufacturing overhead 制造费用 *gM,x4 Y
118.material requisition 领料单 mX<Fuu}E*Z
119.inventory-taking 存货盘点 +&7[lsD*
120.bond certificate 债券 't0+:o">:
121.stock certificate 股票 LL= Z$U
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122.audit report 审计报告 68koQgI[^
123.entity 被审计单位 /i-xX*
124.addressee of the audit report 审计报告的收件人 tp
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125.unqualified opinion 无保留意见 XSm"I[.g
126.qualified opinion 保留意见 cQ3W;F8|n
127.disclaimer of opinion 无法表示意见 MG7 ?N #
128.adverse opinion 否定意见 rP^TN^bd|
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A (1)ABC 作业基础成本计算 7xv4E<r2
A (2)absorbed overhead 已吸收制造费用 5|<yfk8*J
A (3)absorption costing 吸收成本计算 jb|mip@`
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A (4)account 账户,报表 *PSvHXNi
A (5)accounting postulate 会计假设 b)on
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A (6)accounting series release 会计公告文件 nabBU4;h
A (7)accounting valuation 会计计价 v"P&`1=T
A (8)account sale 承销清单 .>mH]/]m
A (9)accountability concept 经营责任概念 DU5:+"
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A (10)accountancy 会计职业 P"(z jG9-
A (11)accountant 会计师
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A (12)accounting 会计 qj~flw1:
A (13)agency cost 代理成本 >lD;0EN
A (14)accounting bases 会计基础 h4hN1<ky\
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 C5O5S:|'
A (17)accounting policies 会计方针 Y7<zm}=(/
A (18)accounting rate of return 会计报酬率 up\oWR:
A (19)accounting reference date 会计参照日 di6B!YQP
A (20)accounting reference period 会计参照期间 .]W
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A (21)accrual concept 应计概念 KQG-2oW
A (22)accrual expenses 应计费用 v !
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A (23)acid test ration 速动比率(酸性测试比率) '|vD/Qf=&
A (24)acquisition 购置 ;{<aA 5
A (25)acquisition accounting 收购会计 A6Ghj{~
A (26)activity based accounting 作业基础成本计算 IDy_L;'`*
A (27)adjusting events 调整事项 ~bdv_|k
A (28)administrative expenses 行政管理费 k:b/Gq`
A (29)advice note 发货通知 T
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A (30)amortization 摊销 NH7`5mF$
A (31)analytical review 分析性检查 v8ba~
A (32)annual equivalent cost 年度等量成本法 96(R'^kNX
A (33)annual report and accounts 年度报告和报表 K)\(wxv
A (34)appraisal cost 检验成本 K(<$.
A (35)appropriation account 盈余分配账户 !ZFr7Xz
A (36)articles of association 公司章程细则 >Bc>IO
A (37)assets 资产 "(s6aqO$
A (38)assets cover 资产保障 1HMUHZT
A (39)asset value per share 每股资产价值 ;{|X,;s
A (40)associated company 联营公司 WfTD7?\dw
A (41)attainable standard 可达标准 b2N6L2~V
y|$R`P
A (42)attributable profit 可归属利润 0,HqE='w
A (43)audit 审计 C:]s;0$3'9
A (44)audit report 审计报告 KQ&Y2l1*>>
A (45)auditing standards 审计准则 cA D[3b[Gk
A (46)authorized share capital 额定股本 |xn#\epy@
A (47)available hours 可用小时 Q"40#RFA
A (48)avoidable costs 可避免成本 )2xE z
B (49)back-to-back loan 易币贷款 ,V,f2W 4
B (50)backflush accounting 倒退成本计算 JPEIT
B (51)bad debts 坏帐 pet~[e%!
B (52)bad debts ratio 坏帐比率 ?hnx/z+uT
B (53)bank charges 银行手续费 eP "`,<
B (54)bank overdraft 银行透支 z~,mRgc$B
B (55)bank reconciliation 银行存款调节表 $9K(F~/
B (56)bank statement 银行对账单 lsk_P&M
B (57)bankruptcy 破产 iOX Z]Xj5
B (58)basis of apportionment 分摊基础 z
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B (59)batch 批量 LheFQ A
B (60)batch costing 分批成本计算 k<H%vg>{~s
B (61)beta factor B(市场)风险因素
2nv[1@M
B (62)bill 账单 1BJ<m5/1%
B (63)bill of exchange 汇票 *i^`Dw^~y
B (64)bill of landing 提单 4o<*PPA1
B (65)bill of materials 用料预计单 (Yv{
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B (66)bill payable 应付票据 U@'F%nHw
B (67)bill receivable 应收票据 hq=,Z1J
B (68)bin card 存货记录卡 'BY-OA#xJ
B (69)bonus 红利 F$Hx`hoy
B (70)book-keeping 薄记 8nCp\0
B (71)Boston classification 波士顿分类 hoenQ6N^:
B (72)breakeven chart 保本图 H3, ut
B (73)breakeven point 保本点 Zb(E:~h\
B (74)breaking-down time 复位时间 FZF @
B (75)budget 预算 W^es;5
B (76)budget center 预算中心 r`jWp\z
B (77)budget cost allowance 预算成本折让 {^#2=`:)O
B (78)budget manual 预算手册 B:<
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B (79)budget period 预算期间 0"78/6XIs
B (80)budgetary control 预算控制 d|XmasGN
B (81)budgeted capacity 预算生产能力 qTT,U9]:
B (82)burden 制造费用 LvcuZZ`1a
B (83)business center 经营中心 54{q.I@n
B (84)business entity 营业个体 qi(*ty
B (85)business unit 经营单位 @5.e@]>ZM
B (86)buy-out management 管理性购买产权 5r b-U7 /
B (87)by-product 副产品 5{K}?*3hJ
C (88)called-up share capital 催缴股本 EF#QH
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C (89)capacity 生产能力 y7:tr
C (90)capacity ratios 生产能力比率 [84F09HU
C (91)capital 资本 +f>c xA
C (92)capital assets pricing model资本资产计价模式 & ze>X
C (93)capital commitment 承诺资本 WkP
+r9rT
C (94)capital employed 已运用的资本 pXu/(&?
C (95)capital expenditure 资本支出 z[C3
C (96)capital expenditureauthorization 资本支出核准 G,XPT,:%
C (97)capital expenditure control 资本支出控制 {^}0 G^
C (98)capital expenditure proposal资本支出申请 bl;zR
C (99)capital funding planning 资本基金筹集计划 rkB'Hf
C (100)capital gain 资本收益 =Q<L
eh=G
C (101)capital investment appraisal资本投资评估 GaekFbW)
C (102)capital maintenance 资本保全 c3)C{9T](
C (103)capital resource planning 资本资源计划 %g3
,qI
C (104)capital surplus 资本盈余 #aar9
C (105)capital turnover 资本周转率 I7n3xN&4"
C (106)card 记录卡 ~6aCfbu%V
C (107)cash 现金 `y^sITr
C (108)cash account 现金账户 nwA8ALhE
C (109)cash book 现金账薄 ?kTWpXx"=
C (110)cash cow 金牛产品 /KCPpERk{
C (111)cash flow 现金流量 J~#$J&iKh
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 4/e60jA
C (114)cash flow statement 现金流量表 B=Ym x2A9]
C (115)cash ledger 现金分类账 a|
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C (116)cash limit 现金限额 !ABiy6d
C (117)CCA 现时成本会计 445o DkG
C (118)center 中心 9Q;c,]
C (119)changeover time 变更时间 $w#r"= )
C (120)chartered entity 特许经济个体 e`K)_>^n#
C (121)cheque 支票 (=4W-z7
C (122)cheque register 支票登记薄 5fJ[}~
C (123)coin analysis 零钱分类 \4d.sy0&>-
C (124)classification 分类 B@y(.
C (125)clock card 工时卡 &a,OfSz
C (126)code 代码 b:J(b?
C (127)commitment accounting 承诺确认会计 "TcW4U9
C (128)common cost 共同成本 ORN6vX(1
C (129)company limited byguarantee 有限担保责任公司 IA&L]
C (130)company limited shares 股份有限公司 k]A8% z
C (131)competitive position 竞争能力状况 L';MP^
C (132)concept 概念 c{+A J8
C (133)conglomerate 跨行业企业 q.#[TI ^
C (134)consistency concept 一致性概念 S6d`ioi-
C (135)consolidated accounts 合并报表 \x{;U#B[3>
C (136)consolidation accounting 合并会计 )B#
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C (137)consortium 财团 .7NNT18
C (138)contingency plan 应急计划 '8 Ztj
C (139)contingent liabilities 或有负债 "=. t
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C (140)continuous operation 连续生产 Kl{>jr8B3
C (141)contra 抵消 !y:%0{l
C (142)contract cost 合同成本 OZY, @c
C (143)contract costing 合同成本计算 R6-n IY,
C (144)contribution 贡献毛益 U69u'G:
C (145)contribution centre 贡献中心 /93l74.w
C (146)contribution chart 贡献图 Z?P~z07
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 DQ#H,\^<
C (148)contribution to salesration 贡献毛益对销售比率 O,2~"~kF
C (149)control 控制 G!N{NCq
C (150)control account 控制帐户 /iC;%r1L
C (151)control limits 控制限度 ^ KK_qC
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 ltB.Q
C (154)conversion cost 加工成本 LQ11ba
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 IP`6bMd
C (156)corporate appraisal 公司评估 "@A![iP
C (157)corporate planning 公司计划 j(:I7%3&(*
C (158)corporate social reporting 公司社会报告 ]uj=:@
C (159)corporation 股份公司
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C (160)cost 成本 9>zcBG8f
C (161)cost account 成本帐户 1=sXdcy;
C (162)cost accounting 成本会计 /M;#_+VK<
C (163)cost accounting manual 成本手册 ,#FLM`
C (164)cost accounts calendar 成本报表的日历时间 B
vo5-P6XY
C (165)cost adjustment 成本调整 mR\`DltoV
C (166)cost allocation 成本分配 {Gq*e/
C (167)cost apportionment 成本分摊 ?bZovRx
C (168)cost attribution 成本归属 p(;U@3G
C (169)cost audit 成本审计 v~3B:k:?l
C (170)cost behaviour 成本性态 -oeL{9;
C (171)cost benefit analysis 成本效益分析 }8|[;Qa`y
C (172)cost center 成本中心 eI.2`)>
C (173)cost driver 成本动因