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注会《审计》英语常用词汇 >[*qf9$
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1.audit 审计 !%0 *z
2.attestation 鉴证 L*JjG sTH
3.credibility 可信赖程度 lHX72s|V
4.audit of financial statements 财务报表审计 i~J'% a<Qp
5.agreed-upon procedures 执行商定程序 Q]>.b%s[
6.high levels of assurance 高水平保证 ]OzUGXxo~
7.compilation 编制 ?FcAXA/J{
8.reliability 可靠性 cExS7~*
9.relevance 相关性 Th%Sjgsn
10.professional skepticism 职业谨慎 \)|hogI|f
11.objectivity 客观性 T
nm.A?
12. professional competence 专业胜任能力 0lR5<^B
13.Senior/CPA-in-charge 项目经理 ^y%T~dLkp'
14.audit engagement letter 业务约定书 }vM("v|M
15.recurring audit 连续审计 J/*`7Pd
16.the client 委托人 c0u^zH<
17.change CPA 更换注册会计师 [ibu/W$
18.the existing CPA 现任注册会计师 D,FkB"ZZE
19.the successor CPA 后任注册会计师 XOS[No~
20.the preceding CPA前任注册会计师 @MCg%Afw
21.issue the audit report 出具审计报告 w`zTR0`
22.expert 专家 D}X\Ca"h
23.the board of directors 董事会 uW36;3[f#1
24.knowledge of the entity‘ s business 了解被审计单位情况 ySDH"|0
25.assess material misstatement risks评估重大错报风险 HC,Se.VYS
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 +; AZ+w]ZF
27.a general knowledge of —— 初步了解―――的情况 ]?[fsdAQW
28.a more knowledge of—— 进一步了解的情况 CizX<Cr}
29.the prior year‘s working papers 以前年度工作底稿 b1?'gn~
30.minutes of meeting 会议纪要 N<injx
31.business risks 经营风险 e**qF=HCw
32.appropriateness 适当性 [u*5z.^
33.accounting estimate 会计估计 s!7y
34.management representations 管理层声明 Z?m3~L9L2
35.going concern assumption 持续经营假设 ^.NU|NQi'
36.audit plan 审计计划 ~M4;
37.significant audit areas 重点审计领域 '1s0D]
38.error 错误 #4 pB@_
39.fraud舞弊 TbW38\>.R
40.modified or additional procedures 修改或追加审计程序 >I&5j/&}+
41.misappropriation of assets 侵占资产 @6
T/Tdz
42.transactions without substance 虚假交易 kpN)zxfk
43.unusual pressures 异常压力 I&W=Q[m
44.the suspected noncompliance 涉嫌存在违法行为 _"rgET`vW
45.materialiy 重要性 0Z{ZO*rK
46.exceed the materiality level 超过重要性水平 E09:E
47.approach the materiality level 接近重要性水平 :&9s,l
48.an acceptably low level 可接受水平 [K0(RDV)%
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 kL"2=7m;
50.misstatements or omissions 错报或漏报 |_@>*Vmg
51.aggregate 总计 Z}Ft:7
52.subsequent events 期后事项 DN5 7p!z
53.adjust the financial statements 调整财务报表 oEZdd#*;
54.perform additional audit procedures 实施追加的审计程序 JrRH\
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55.audit risk 审计风险 :! !at:>
56.detection risk 检查风险 ?+}_1x`
57.inappropriate audit opinion 不适当的审计意见 rCdu0 gYT
58.material misstatement 重大的错报 Zba2d,8/
59.tolerable misstatement 可容忍错报 Gu\q%'I
60.the acceptable level of detection risk 可接受的检查风险 bAtSV u
61.assessed level of material misstatement risk 重大错报风险的评估水平 `&c kZiq
62.simall business 小规模企业 ]|PiF+
63.accounting system 会计系统 l)l^[2
64.test of control 控制测试 ZRU{[4
65.walk-through test 穿行测试 68WO~*
66.communication 沟通 n[Y~]
67.flow chart 流程图 PBTnIU
68.reperformance of internal control 重新执行
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69.audit evidence 审计证据 Vb]=B~ ^`
70.substantive procedures 实质性程序 %^1V4
71.assertions 认定 JO6)-U$7UG
72.esistence 存在 |imM#wF
73.occurrence 发生 aE$[52
74.completeness 完整性 pYmk1!]/
75.rights and obligations 权利和义务 :(*V?WI
76.valuation and allocation 计价和分摊 [~c|mOk
77.cutoff 截止 -**g
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78.accuracy 准确性 S k\K4
79.classification 分类 t)$:0
80.inspection 检查 ^ Q ?
81.supervision of counting 监盘 dn$!&
82.observation 观察 <&g,Nc'5C
83.confirmation 函证 q ,]
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84.computation 计算 ra
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85.analytical procedures 分析程序 EDl!w:
86.vouch 核对 ]:k/Y$O2
87.trace 追查 gu.}M:u
88.audit sampling 审计抽样 scz&h#0V
89.error 误差 -3Z,EaG^
90.expected error 预期误差 1JG'%8}#8
91.population 总体 x@;m8z0
92.sampling risk 抽样风险 4*cEag
93.non- sampling risk 非抽样风险 F8,RXlGfA[
94.sampling unit 抽样单位 ,Ae6/D$h/
95.statistical sampling 统计抽样 tpQ(g%
96.tolerable error 可容忍误差 ShP^A"Do
97.the risk of under reliance 信赖不足风险 A&Usddcp
98.the risk of over reliance 信赖过度风险 jZkcBIK2
99.the risk of incorrect rejection 误拒风险 H;k~oIsk
100. the risk of incorrect acceptance 误受风险 Ww+IWW@
101.working trial balance 试算平衡表 2*l/3VW
102.index and cross-referencing 索引和交叉索引 6Vnsi%{
103.cash receipt 现金收入 fW1CFRHH
104.cash disbursement 现金支出 :vQrOn18p
105.bank statement 银行对账单 nRZ]z( b
106.bank reconciliation 银行存款余额调节表 qvKG-|j
107.balance sheet date 资产负债表日 _FU_Ubkr
108.net realizable value 可变现净值 \\H}`0m:
109.storeroom 仓库 :g=qz~2Xk
110.sale invoice 销售发票 [
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111.price list 价目表 sW'AjI
112.positive confirmation request 积极式询证函 +`3)o PV)
113.negative confirmation request 消极式询证函 GdxnpE
114.purchase requisition 请购单 '
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115.receiving report 验收报告 /cQueUME`
116.gross margin 毛利 d_E/8R_$L
117.manufacturing overhead 制造费用 .K2qXw"S#
118.material requisition 领料单 4=.89T#<
119.inventory-taking 存货盘点 ub#a`
120.bond certificate 债券 P90yI
121.stock certificate 股票 *:LK8U
122.audit report 审计报告 t[;LD_
123.entity 被审计单位 yT"Eq"7/Y#
124.addressee of the audit report 审计报告的收件人
iDz++VNV
125.unqualified opinion 无保留意见 /}fHt^2H
126.qualified opinion 保留意见 v,{
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127.disclaimer of opinion 无法表示意见 r|fL&dtr
128.adverse opinion 否定意见 S\YTX%Xm}
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A (1)ABC 作业基础成本计算 K6/Q}W
A (2)absorbed overhead 已吸收制造费用 )D5"ap]fX
A (3)absorption costing 吸收成本计算 [")o.(
A (4)account 账户,报表 +yH7v5W
A (5)accounting postulate 会计假设 .B]MpmpK
A (6)accounting series release 会计公告文件 (ybI\UI
A (7)accounting valuation 会计计价 n,V[eW#m'L
A (8)account sale 承销清单 p{Yv3dNl
A (9)accountability concept 经营责任概念 ^Y>F|;M#
A (10)accountancy 会计职业 HJLG=mU
A (11)accountant 会计师 JPc+rfF
A (12)accounting 会计 R'bTN|Cq
A (13)agency cost 代理成本 $m%fwB
A (14)accounting bases 会计基础 ,c$_t+
A (15)accounting manual 会计手册 ;4^Rx
A (16)accounting period 会计期间 L_uVL#To
A (17)accounting policies 会计方针 %S@ZXf~:
A (18)accounting rate of return 会计报酬率 ^& t
Z
A (19)accounting reference date 会计参照日 UXc-k
A (20)accounting reference period 会计参照期间 ug!s7fo^
A (21)accrual concept 应计概念 nwB_8mN|
A (22)accrual expenses 应计费用 :0j?oY~e
A (23)acid test ration 速动比率(酸性测试比率) J!v3i*j\
A (24)acquisition 购置 hk(ZM#Bh
A (25)acquisition accounting 收购会计 Pmr5S4Ka
A (26)activity based accounting 作业基础成本计算 @uqd.Q
A (27)adjusting events 调整事项 j9x<Y
]
A (28)administrative expenses 行政管理费 M=.n7RY-
A (29)advice note 发货通知 7a=gH2]&
A (30)amortization 摊销 VgG0VM
A (31)analytical review 分析性检查 W#4 7h7M
A (32)annual equivalent cost 年度等量成本法 0_95|3kc
A (33)annual report and accounts 年度报告和报表 J{p1|+h%
A (34)appraisal cost 检验成本 '8RsN-w
A (35)appropriation account 盈余分配账户 L3u&/Tn2
A (36)articles of association 公司章程细则 ^pAAzr"hv
A (37)assets 资产 UUYSFa%
A (38)assets cover 资产保障 |"X*@s\'
A (39)asset value per share 每股资产价值 ]_mb7X>
A (40)associated company 联营公司 $<dH?%!7
A (41)attainable standard 可达标准 0U(@=7V
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A (42)attributable profit 可归属利润 :j9l"5"
A (43)audit 审计 n71r_S*
A (44)audit report 审计报告 Gv!2f
A (45)auditing standards 审计准则 9-VNp;V
A (46)authorized share capital 额定股本 =1FRFZI!j
A (47)available hours 可用小时 I+%[d^,
A (48)avoidable costs 可避免成本 [64:4/<}
B (49)back-to-back loan 易币贷款 'Vzp2
B (50)backflush accounting 倒退成本计算 T]f ;km
B (51)bad debts 坏帐 ="1Ind@w!
B (52)bad debts ratio 坏帐比率 %B2'~|g
B (53)bank charges 银行手续费 *)$Uvw E
B (54)bank overdraft 银行透支 .;y.]Z/;
B (55)bank reconciliation 银行存款调节表 h0*!;Z7
B (56)bank statement 银行对账单 . oF
&Ff/[
B (57)bankruptcy 破产 .LPV#&
B (58)basis of apportionment 分摊基础 qTRsZz@
B (59)batch 批量 9tU]`f
B (60)batch costing 分批成本计算 d\&U*=
B (61)beta factor B(市场)风险因素 Gvt G(u~
B (62)bill 账单 YFLZ %(
B (63)bill of exchange 汇票 SB;&GHq"n
B (64)bill of landing 提单 .9/hHCp
B (65)bill of materials 用料预计单 rT=rrvV3g
B (66)bill payable 应付票据 {g'(~ qv
B (67)bill receivable 应收票据 WrnrFz
B (68)bin card 存货记录卡 du
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B (69)bonus 红利 uanhr)Ys
B (70)book-keeping 薄记 !hA-_
B (71)Boston classification 波士顿分类 & TCkpS
B (72)breakeven chart 保本图 xeg/A}yE
B (73)breakeven point 保本点 pxA?
B (74)breaking-down time 复位时间 GL>O4S<`
B (75)budget 预算 !{+,B5 Hc
B (76)budget center 预算中心 5N#aXG^9
B (77)budget cost allowance 预算成本折让 6+:iy'-
B (78)budget manual 预算手册 a(m2n.0'>
B (79)budget period 预算期间 b<tNk]7
B (80)budgetary control 预算控制 >2Y=*K,:
B (81)budgeted capacity 预算生产能力 paA(C|%{
B (82)burden 制造费用 +C^nO=[E
B (83)business center 经营中心 Z\(q@3 C
B (84)business entity 营业个体 z 4e7PW|
B (85)business unit 经营单位 vz@A;t
B (86)buy-out management 管理性购买产权 3<e=g)F
B (87)by-product 副产品 lB8-Z ow
C (88)called-up share capital 催缴股本 %e8@*~h@
C (89)capacity 生产能力 [7:,?$tC
C (90)capacity ratios 生产能力比率 *l(7D(#
C (91)capital 资本 \,'m</o~,
C (92)capital assets pricing model资本资产计价模式 /`Ug9,*
C (93)capital commitment 承诺资本 %HhBt5w
C (94)capital employed 已运用的资本 0gu_yg! R
C (95)capital expenditure 资本支出 s-NX o
C (96)capital expenditureauthorization 资本支出核准 F0m-23[H
C (97)capital expenditure control 资本支出控制 ^
7`BP%6
C (98)capital expenditure proposal资本支出申请 (=FRmdeYl1
C (99)capital funding planning 资本基金筹集计划 1>.Ev,X+e
C (100)capital gain 资本收益 WSPI|#Xr%
C (101)capital investment appraisal资本投资评估 CmWeY$Jb
C (102)capital maintenance 资本保全 O"+gQXe
C (103)capital resource planning 资本资源计划 5p,RI&nlN
C (104)capital surplus 资本盈余 &.F4b~A7
C (105)capital turnover 资本周转率 SjK
C (106)card 记录卡 8:q1~`?5"b
C (107)cash 现金 ]HbY
C (108)cash account 现金账户 3RUy,s
C (109)cash book 现金账薄 xW+6qtG`
C (110)cash cow 金牛产品 8 %:Iv(UMk
C (111)cash flow 现金流量 %J}xg^+f
C (112)cash discounted 现金贴现 3h]g}&k
C (113)cash flow budget 现金流量预算 k<z)WNBf
C (114)cash flow statement 现金流量表 d.aS{;pse
C (115)cash ledger 现金分类账 `T1
C (116)cash limit 现金限额 .
S EdY:
C (117)CCA 现时成本会计
X hR4ru`
C (118)center 中心 TbMW|0 #w
C (119)changeover time 变更时间 9FF0%*tGo
C (120)chartered entity 特许经济个体
U%-A?5
C (121)cheque 支票 xKbXt;l2
C (122)cheque register 支票登记薄 EX*HiZU>
C (123)coin analysis 零钱分类 )J=! L\
C (124)classification 分类 ?C]vS_jAh
C (125)clock card 工时卡 v6|RJt?
C (126)code 代码 z xEL+ P
C (127)commitment accounting 承诺确认会计 2y
75
C (128)common cost 共同成本 3s*mbk[J
C (129)company limited byguarantee 有限担保责任公司 L]7=?vN=8
C (130)company limited shares 股份有限公司 $Ph|e)p
C (131)competitive position 竞争能力状况 zE*li`@
C (132)concept 概念 $+Z[K.2J
C (133)conglomerate 跨行业企业 ;J'LS
C (134)consistency concept 一致性概念 b\f
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C (135)consolidated accounts 合并报表 ~ZaY!(R<
C (136)consolidation accounting 合并会计 ,};&tR
C (137)consortium 财团 Fk7?xc
C (138)contingency plan 应急计划 39c2pV[
C (139)contingent liabilities 或有负债 *YI98
C (140)continuous operation 连续生产 XE RUo
C (141)contra 抵消 TT%M'5&
C (142)contract cost 合同成本 YO`]UQ|dc
C (143)contract costing 合同成本计算 'B$
yo]
C (144)contribution 贡献毛益 |*Yr<zt
C (145)contribution centre 贡献中心 A.F%Ycq
C (146)contribution chart 贡献图 '$Dn
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 l03B=$
C (148)contribution to salesration 贡献毛益对销售比率 N>uRf0E>
C (149)control 控制 e}voV0y\v:
C (150)control account 控制帐户 h#I>M`|
C (151)control limits 控制限度 JBj]najN
C (152)controllability concept 可控制概念 MBK^FR-K
C (153)controllable cost 可控制成本 /A\8 mL8
C (154)conversion cost 加工成本 R>|{N9
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 =}^9 wP
C (156)corporate appraisal 公司评估 UsG~row:!
C (157)corporate planning 公司计划 TvoyZW\?w
C (158)corporate social reporting 公司社会报告 KRbvj
C (159)corporation 股份公司 >dXGee>'M
C (160)cost 成本 ]|pe>:gf'
C (161)cost account 成本帐户 t|?ez4/{z
C (162)cost accounting 成本会计 *][`@@->
C (163)cost accounting manual 成本手册 u~N?NW Q
C (164)cost accounts calendar 成本报表的日历时间 Y;eZ9|Ht9
C (165)cost adjustment 成本调整 OG~gFZr)6
C (166)cost allocation 成本分配 5&g@3j]
C (167)cost apportionment 成本分摊 n6=By|jRh
C (168)cost attribution 成本归属 gk4;>}
C (169)cost audit 成本审计 <\y@*fg+
C (170)cost behaviour 成本性态 *tFHM &a
C (171)cost benefit analysis 成本效益分析 FgnTGY}
C (172)cost center 成本中心
x^qVw5{n
C (173)cost driver 成本动因