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注会《审计》英语常用词汇 =V97;kq+v
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1.audit 审计 D^U:
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2.attestation 鉴证 z^nvMTC
3.credibility 可信赖程度 3K@@D B6
4.audit of financial statements 财务报表审计 `d 2,*KR
5.agreed-upon procedures 执行商定程序 f&4,?E;6%
6.high levels of assurance 高水平保证 NDO\B,7
7.compilation 编制 @mt0kV9
8.reliability 可靠性 OOBhbpg!D
9.relevance 相关性
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10.professional skepticism 职业谨慎 pbHsR^
11.objectivity 客观性 /?/#B `
12. professional competence 专业胜任能力 :
t$l.+B
13.Senior/CPA-in-charge 项目经理 Z.i{i^/#(
14.audit engagement letter 业务约定书 3E^M?N2oc
15.recurring audit 连续审计 H ftxS
16.the client 委托人 @^ ik[9^H
17.change CPA 更换注册会计师 ~e@>zoM'^
18.the existing CPA 现任注册会计师 7:NmCpgL!
19.the successor CPA 后任注册会计师 "tS'b+SJ-S
20.the preceding CPA前任注册会计师 ?y XAu0
21.issue the audit report 出具审计报告 Fk=}iB#(
22.expert 专家 _U|7'^ |
23.the board of directors 董事会 =\,
qP
24.knowledge of the entity‘ s business 了解被审计单位情况 K:y^OAZfV
25.assess material misstatement risks评估重大错报风险 8iC:xcN3
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aH_6s4+:
27.a general knowledge of —— 初步了解―――的情况 ]>i~6!@
28.a more knowledge of—— 进一步了解的情况 HjWq[[Nz
29.the prior year‘s working papers 以前年度工作底稿 ,}D}oo*
30.minutes of meeting 会议纪要 E{Pgf8
31.business risks 经营风险 T:asm1BC[
32.appropriateness 适当性 f!t69nd%L
33.accounting estimate 会计估计 O(H1 P[
34.management representations 管理层声明 0
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35.going concern assumption 持续经营假设 /DS?}I.*]
36.audit plan 审计计划 ! o,5h|\
37.significant audit areas 重点审计领域 9O,,m~B
38.error 错误 [LM^),J?
39.fraud舞弊 0m9ZQ
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40.modified or additional procedures 修改或追加审计程序 Bz2'=~J
41.misappropriation of assets 侵占资产 oCi
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42.transactions without substance 虚假交易 fn{S
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43.unusual pressures 异常压力 |-2}j2'
44.the suspected noncompliance 涉嫌存在违法行为 O,V9R
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45.materialiy 重要性 B`#h{ )[
46.exceed the materiality level 超过重要性水平 x;BbTBc>
47.approach the materiality level 接近重要性水平 }
UyQ# U
48.an acceptably low level 可接受水平 5iFV;W
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 pF=g||gS
50.misstatements or omissions 错报或漏报 |E/L.gdP7
51.aggregate 总计 \ SCy$,m
52.subsequent events 期后事项 ~bA,GfSn0
53.adjust the financial statements 调整财务报表 J_#R 87
54.perform additional audit procedures 实施追加的审计程序 @fn6<3
55.audit risk 审计风险 q<=:
>?
56.detection risk 检查风险 t]_S
57.inappropriate audit opinion 不适当的审计意见 S9Y[4*//
58.material misstatement 重大的错报 >N`6;gn*l
59.tolerable misstatement 可容忍错报 }3/~x
60.the acceptable level of detection risk 可接受的检查风险 P]<= ! F
61.assessed level of material misstatement risk 重大错报风险的评估水平 =F%RLpNU4
62.simall business 小规模企业 ;\)=f6N
63.accounting system 会计系统 t)1phg4H)
64.test of control 控制测试 q@
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65.walk-through test 穿行测试 ?H;{~n?
66.communication 沟通 Db03Nk>#
67.flow chart 流程图 sroGER.
68.reperformance of internal control 重新执行 K!8zwb=
fq
69.audit evidence 审计证据 4B O %{
70.substantive procedures 实质性程序 |D
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71.assertions 认定 ')PVGV(D+
72.esistence 存在 KHj6Tg;)
73.occurrence 发生 ,=w!vO5s
74.completeness 完整性 {/M\Q@j
75.rights and obligations 权利和义务 }#N]0I)JI
76.valuation and allocation 计价和分摊 9fVj
8G
77.cutoff 截止 cz
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78.accuracy 准确性 D,W\ gP/h%
79.classification 分类 }N3`gCy9eN
80.inspection 检查 bcJ@-i0V
81.supervision of counting 监盘 mc@M ,2@D
82.observation 观察 N7.
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83.confirmation 函证 eO4)|tW
84.computation 计算 b&t[S[P.V
85.analytical procedures 分析程序 NtZ6$o<Y
86.vouch 核对 #Q6w+"
87.trace 追查 nmE5]Pcg
88.audit sampling 审计抽样 ,?b78_,2
89.error 误差 $AwZ2HY
90.expected error 预期误差 LF=c^9t
91.population 总体 xUj2]Q>R+
92.sampling risk 抽样风险 C-#.RI7
93.non- sampling risk 非抽样风险 U~Q
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94.sampling unit 抽样单位 kV^?p
95.statistical sampling 统计抽样 X5E
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96.tolerable error 可容忍误差 ]tVl{" .{
97.the risk of under reliance 信赖不足风险 )A83A<~
98.the risk of over reliance 信赖过度风险 X ]s"5ju|t
99.the risk of incorrect rejection 误拒风险 1mUTtYU
100. the risk of incorrect acceptance 误受风险 lBiovT
101.working trial balance 试算平衡表 !k h{9I>M
102.index and cross-referencing 索引和交叉索引 E%*AXkJ'dZ
103.cash receipt 现金收入 @\!!t{y
104.cash disbursement 现金支出 5~xeO@%I
105.bank statement 银行对账单 m "]!I~jd
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 r{ "uv=,`
108.net realizable value 可变现净值 UH40~LxIma
109.storeroom 仓库 *)%dXVf
110.sale invoice 销售发票 b>=7B6 Aw
111.price list 价目表 9v?V
112.positive confirmation request 积极式询证函 <9 },M
113.negative confirmation request 消极式询证函 _7 `E[&v
114.purchase requisition 请购单 G2@KI-
115.receiving report 验收报告 v72,h
116.gross margin 毛利 Jk*QcEE=
117.manufacturing overhead 制造费用 ,kE=TR.|
118.material requisition 领料单 x(6vh2#vD
119.inventory-taking 存货盘点 "t+r+ipf])
120.bond certificate 债券 3:" &Z6t#
121.stock certificate 股票 `E;)`J8b
122.audit report 审计报告 {y/-:=S)A
123.entity 被审计单位 0WS|~?OR@
124.addressee of the audit report 审计报告的收件人 OX)BP.h#
125.unqualified opinion 无保留意见 "`]'ZIx[R/
126.qualified opinion 保留意见 Kw*~W
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127.disclaimer of opinion 无法表示意见 Iv1c4"
128.adverse opinion 否定意见 $B ?? Ip?P
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A (1)ABC 作业基础成本计算 p,s&61]
A (2)absorbed overhead 已吸收制造费用 IDmsz
A (3)absorption costing 吸收成本计算 H
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A (4)account 账户,报表 XW:%vJu^`
A (5)accounting postulate 会计假设 -7L
A (6)accounting series release 会计公告文件 nk>8SW^
A (7)accounting valuation 会计计价 _=T]PSauI
A (8)account sale 承销清单 iE+6UK
A (9)accountability concept 经营责任概念 4g'}h`kh
A (10)accountancy 会计职业 <|Iyt[s
A (11)accountant 会计师 5%qH7[dx
A (12)accounting 会计 %%x0w^
A (13)agency cost 代理成本 f@*>P_t
A (14)accounting bases 会计基础 rBD2Si=
A (15)accounting manual 会计手册 *s36OF!
A (16)accounting period 会计期间 >DS}#'N4l
A (17)accounting policies 会计方针 kraVL%72
A (18)accounting rate of return 会计报酬率 xx6S`R6:
A (19)accounting reference date 会计参照日 Bpas[2gYC
A (20)accounting reference period 会计参照期间 h;}ODK(.
A (21)accrual concept 应计概念 N=<=dp(
A (22)accrual expenses 应计费用 'W+i[Ep5Q
A (23)acid test ration 速动比率(酸性测试比率) $%;jk
A (24)acquisition 购置 mQnL<0_<f
A (25)acquisition accounting 收购会计 W%H]Uyt
A (26)activity based accounting 作业基础成本计算 ip674'bq7R
A (27)adjusting events 调整事项 s%bUgO%&
A (28)administrative expenses 行政管理费 l"?]BC~
A (29)advice note 发货通知 ,aYU$~o#
A (30)amortization 摊销 Fi/jR0]e2
A (31)analytical review 分析性检查 +|M{I= 8
A (32)annual equivalent cost 年度等量成本法 k)Zn>
A (33)annual report and accounts 年度报告和报表 ktWZBQY
A (34)appraisal cost 检验成本 ofl'G] /$+
A (35)appropriation account 盈余分配账户 YjL
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A (36)articles of association 公司章程细则 fxOE]d8v
A (37)assets 资产 YVJ+'
A=|
A (38)assets cover 资产保障 .c|9..Cq=
A (39)asset value per share 每股资产价值 CCn/ udp@
A (40)associated company 联营公司 /xF
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A (41)attainable standard 可达标准 p^Agh
q:W q8
A (42)attributable profit 可归属利润 %-k(&T3&
A (43)audit 审计 m.Twgin
A (44)audit report 审计报告 ^
} tLnF
A (45)auditing standards 审计准则 6g8M7<og9R
A (46)authorized share capital 额定股本 +{'lZa
A (47)available hours 可用小时 @N]5&4NL
A (48)avoidable costs 可避免成本 q< b"M$
B (49)back-to-back loan 易币贷款 -#daBx
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B (50)backflush accounting 倒退成本计算 t+jIHo
B (51)bad debts 坏帐 {q})kO
B (52)bad debts ratio 坏帐比率 aDXpkG0E
B (53)bank charges 银行手续费 QT7_x`#J~o
B (54)bank overdraft 银行透支 cu:-MpE
B (55)bank reconciliation 银行存款调节表 #*+;B93)
B (56)bank statement 银行对账单 ?${V{=)*X'
B (57)bankruptcy 破产 4YBf ~Pp
B (58)basis of apportionment 分摊基础 -S`TEX
B (59)batch 批量 >2nF"?"=
B (60)batch costing 分批成本计算 &Q<EfB
B (61)beta factor B(市场)风险因素 \3L$I-]m
B (62)bill 账单 #0jSZ g^,"
B (63)bill of exchange 汇票 CJ0$;et
B (64)bill of landing 提单 bd.j,4^
B (65)bill of materials 用料预计单 "Jf4N
B (66)bill payable 应付票据 icU"Vyu
B (67)bill receivable 应收票据 QXsfp
B (68)bin card 存货记录卡 w<btv]X1
B (69)bonus 红利 rtcJ=`)0`
B (70)book-keeping 薄记 vi^z5n
B (71)Boston classification 波士顿分类 gYRqqV
B (72)breakeven chart 保本图 =z+-l5Gu"
B (73)breakeven point 保本点 ,zc"udpKF
B (74)breaking-down time 复位时间 |}:e+?{o
B (75)budget 预算 0PR4g}"
B (76)budget center 预算中心 $ #TID=
B (77)budget cost allowance 预算成本折让 +}&pVe\t
B (78)budget manual 预算手册 #)Ep(2
B (79)budget period 预算期间 )~1.<((<
B (80)budgetary control 预算控制 q$bHO
B (81)budgeted capacity 预算生产能力 ~}epq6L>
B (82)burden 制造费用 5%EaX?0h+
B (83)business center 经营中心 ZCj>MA
B (84)business entity 营业个体 Rd`{qW
B (85)business unit 经营单位 \o0z@Ntq
B (86)buy-out management 管理性购买产权 5dbX%e_OP
B (87)by-product 副产品 - $xKv4
C (88)called-up share capital 催缴股本 D%6ir*%T
C (89)capacity 生产能力 E=$7ieW
C (90)capacity ratios 生产能力比率 J11dqj
C (91)capital 资本 8''9@xz
C (92)capital assets pricing model资本资产计价模式 .WxFm@]/\
C (93)capital commitment 承诺资本 q]2}UuM|U
C (94)capital employed 已运用的资本 HJnv'^yn
C (95)capital expenditure 资本支出 'SsPx&)l
C (96)capital expenditureauthorization 资本支出核准 ?IL!
X-xx
C (97)capital expenditure control 资本支出控制 y.L|rRe@P
C (98)capital expenditure proposal资本支出申请 U{j5kX
C (99)capital funding planning 资本基金筹集计划 pyu46iE)
C (100)capital gain 资本收益 E|KLK4]
C (101)capital investment appraisal资本投资评估 cP/F|uG5
C (102)capital maintenance 资本保全 AaJ,=eQ
C (103)capital resource planning 资本资源计划 :_W0Af09
C (104)capital surplus 资本盈余 <|mE9u
C (105)capital turnover 资本周转率 de3yP,
C (106)card 记录卡 8Sd?b5|G~
C (107)cash 现金 ~nLkn#Z
C (108)cash account 现金账户 2<`gs(oxXe
C (109)cash book 现金账薄 KfJ c
C (110)cash cow 金牛产品 pZni,<Q
C (111)cash flow 现金流量 Dx9$H++6$X
C (112)cash discounted 现金贴现 ^EnNbFI
C (113)cash flow budget 现金流量预算 p{\qSPK
C (114)cash flow statement 现金流量表 (ouRf;\6$8
C (115)cash ledger 现金分类账 V\e13cL]
C (116)cash limit 现金限额
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Z
C (117)CCA 现时成本会计 ?yK%]1O
C (118)center 中心 G_7ks]u-
C (119)changeover time 变更时间 _47j9m]f
C (120)chartered entity 特许经济个体 /6Jy'"+'0
C (121)cheque 支票 j]cXLY
C (122)cheque register 支票登记薄 V1UUAvN7s
C (123)coin analysis 零钱分类 =R"Eb1
C (124)classification 分类 6KBzlj0T
+
C (125)clock card 工时卡 GN~[xXJU
C (126)code 代码 x"zjN'|
C (127)commitment accounting 承诺确认会计 S'v V"
C (128)common cost 共同成本 .=et{\
C (129)company limited byguarantee 有限担保责任公司 WF3DGqs_]
C (130)company limited shares 股份有限公司 `\WcF7
C (131)competitive position 竞争能力状况 ba1$kU
C (132)concept 概念 ;r0|_mnf
C (133)conglomerate 跨行业企业 A*-]J=:E {
C (134)consistency concept 一致性概念 rU2YMghE
C (135)consolidated accounts 合并报表 [qjAq@@N#q
C (136)consolidation accounting 合并会计 K%aPl~e
C (137)consortium 财团 vUodp#s
C (138)contingency plan 应急计划 ?
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C (139)contingent liabilities 或有负债 i+qLc6|S=2
C (140)continuous operation 连续生产 $9
&Q.Kpq>
C (141)contra 抵消 G{&yzHAuae
C (142)contract cost 合同成本 /eU1(oo&`5
C (143)contract costing 合同成本计算 QTrlQH&p
C (144)contribution 贡献毛益 buxI-wv
C (145)contribution centre 贡献中心 <?=mLOo=
C (146)contribution chart 贡献图 ^R8U-V8:
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Npf7 p
C (148)contribution to salesration 贡献毛益对销售比率 tehI!->l
C (149)control 控制 ]Lb?#S
C (150)control account 控制帐户 p'uqh
e X
C (151)control limits 控制限度 R|Q_W X
C (152)controllability concept 可控制概念 #sm_.?P
C (153)controllable cost 可控制成本 I!soV0VU]
C (154)conversion cost 加工成本 8R??J>h5\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Ndug9j\2
C (156)corporate appraisal 公司评估 [iO$ c]!H
C (157)corporate planning 公司计划 7/U<\(V!g
C (158)corporate social reporting 公司社会报告 JtrDZ;^@
C (159)corporation 股份公司 "Wn?8vR
C (160)cost 成本 0F0Q
=dZ
C (161)cost account 成本帐户 foP>w4pB
C (162)cost accounting 成本会计 =|WV^0=S'%
C (163)cost accounting manual 成本手册 )68fm\t(
C (164)cost accounts calendar 成本报表的日历时间 bCaPJ!ZO
C (165)cost adjustment 成本调整 >`rNT|rg
C (166)cost allocation 成本分配 C^\
*|=*\
C (167)cost apportionment 成本分摊 r
PRuSk-f
C (168)cost attribution 成本归属 9Qs"X7
iH
C (169)cost audit 成本审计 Uf2v$Jl+Yh
C (170)cost behaviour 成本性态 EV?47\~
C (171)cost benefit analysis 成本效益分析 VM V]TPks>
C (172)cost center 成本中心 5{d9,$%8&
C (173)cost driver 成本动因