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注会《审计》英语常用词汇 FeT|
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1.audit 审计 8|{d1dy
2.attestation 鉴证 vlq L
3.credibility 可信赖程度 $(]E$ek
4.audit of financial statements 财务报表审计 5{xK&[wR*
5.agreed-upon procedures 执行商定程序 $DlO<
6.high levels of assurance 高水平保证 msVi3`q~
7.compilation 编制 K=Z.<f
8.reliability 可靠性 4;
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9.relevance 相关性 :Vy*MPS5
10.professional skepticism 职业谨慎 ny"z<N&}/
11.objectivity 客观性 (nwp
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12. professional competence 专业胜任能力 [X 9zrGHt
13.Senior/CPA-in-charge 项目经理 r+!29
14.audit engagement letter 业务约定书 +O)Y7k{?C5
15.recurring audit 连续审计 af'gk&%
16.the client 委托人 JRR,ooN*i
17.change CPA 更换注册会计师 050V-S>s
18.the existing CPA 现任注册会计师 ? _7iL?
19.the successor CPA 后任注册会计师 ^kK% 8 u
20.the preceding CPA前任注册会计师 +i
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21.issue the audit report 出具审计报告 KPAvN M
22.expert 专家 BS=~G+/:|
23.the board of directors 董事会 R2A#2{+H
24.knowledge of the entity‘ s business 了解被审计单位情况 (]` rri*^
25.assess material misstatement risks评估重大错报风险 twox.@"U
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 sp&gw XPG
27.a general knowledge of —— 初步了解―――的情况
nT
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28.a more knowledge of—— 进一步了解的情况 qfX26<q
29.the prior year‘s working papers 以前年度工作底稿 3T/&T`T+c
30.minutes of meeting 会议纪要 ffMk.SqI
31.business risks 经营风险 OtbPrF5
32.appropriateness 适当性 :Y|[?;
33.accounting estimate 会计估计 iS< ^MD
34.management representations 管理层声明 %NDr5E^cc
35.going concern assumption 持续经营假设 eQwvp`@"
36.audit plan 审计计划 ;Z9(ll:<$
37.significant audit areas 重点审计领域 7h.fT`
38.error 错误 8O_yZ
~Z4
39.fraud舞弊 [V_+/[AA)
40.modified or additional procedures 修改或追加审计程序 NwVhJdo
41.misappropriation of assets 侵占资产 Qff.QI,
42.transactions without substance 虚假交易 cua ( w
43.unusual pressures 异常压力 lPD&Doa
44.the suspected noncompliance 涉嫌存在违法行为 =ea.+
45.materialiy 重要性 p=m:^9/
46.exceed the materiality level 超过重要性水平 8F&Y;
47.approach the materiality level 接近重要性水平 ?./%7v
48.an acceptably low level 可接受水平 ~)VI`36X
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 pqTaN=R8
50.misstatements or omissions 错报或漏报 qi
">AQpp
51.aggregate 总计 PuhvJHT
52.subsequent events 期后事项 ;E,i
53.adjust the financial statements 调整财务报表 l"
7#(a
54.perform additional audit procedures 实施追加的审计程序 Ss0I{0
55.audit risk 审计风险 Cg|\UKfy$
56.detection risk 检查风险 [$F*R@,&
57.inappropriate audit opinion 不适当的审计意见 1:r#m- \
58.material misstatement 重大的错报 M~n./wyC
59.tolerable misstatement 可容忍错报 :>/6:c?atG
60.the acceptable level of detection risk 可接受的检查风险 <k0/O
61.assessed level of material misstatement risk 重大错报风险的评估水平 uQ&> Wk
62.simall business 小规模企业 Wffz&pR8
63.accounting system 会计系统 !?
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64.test of control 控制测试 7#c4.9b?
65.walk-through test 穿行测试 jSSEfy>^
66.communication 沟通 ^KnK
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67.flow chart 流程图 5fMlOP_
68.reperformance of internal control 重新执行 ]1pB7XL
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 IT)3Et@Y
71.assertions 认定 <s7cCpUFP
72.esistence 存在 ~L>86/hP,N
73.occurrence 发生 $4}G
74.completeness 完整性 i"=lxqWeaV
75.rights and obligations 权利和义务 T"aE]4_
76.valuation and allocation 计价和分摊 L^zh|MEyzk
77.cutoff 截止 ( $>m]|
78.accuracy 准确性 A2;6Vz=z
79.classification 分类 ;4
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80.inspection 检查 8O$LY\G
81.supervision of counting 监盘 `23][V
82.observation 观察 i(OeE"YA
83.confirmation 函证 V#5$J Xp
84.computation 计算 2Y<]X7Ch:
85.analytical procedures 分析程序 +jK-k_
86.vouch 核对 fUGappb
87.trace 追查 mU~&oU
88.audit sampling 审计抽样 #0hqfs
89.error 误差 Fi;H
90.expected error 预期误差 Y9>92#aME
91.population 总体 r/HCWs|
92.sampling risk 抽样风险 0:>hK\F#
93.non- sampling risk 非抽样风险 rmo\UCD
94.sampling unit 抽样单位 FUlhEH
95.statistical sampling 统计抽样 3!osQ1
96.tolerable error 可容忍误差 %q~q,=H$]
97.the risk of under reliance 信赖不足风险 l GBg8/[
98.the risk of over reliance 信赖过度风险 kY!zBk
99.the risk of incorrect rejection 误拒风险 qv}ECQ
100. the risk of incorrect acceptance 误受风险 \gB~0@[\7
101.working trial balance 试算平衡表 <9piKtb|L
102.index and cross-referencing 索引和交叉索引 D/~1?p
103.cash receipt 现金收入 la)^`STh
104.cash disbursement 现金支出 wpN3-D
105.bank statement 银行对账单 c{_JPy
106.bank reconciliation 银行存款余额调节表 >;'0ymG.`
107.balance sheet date 资产负债表日 HZZZ [km
108.net realizable value 可变现净值 q\x.e.@
109.storeroom 仓库 biU_ImJ>0
110.sale invoice 销售发票 1kw*Q:
111.price list 价目表 Q$:Q6/5.
112.positive confirmation request 积极式询证函 6_])(F3+w.
113.negative confirmation request 消极式询证函 ]wdE
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114.purchase requisition 请购单 Eu:/U*j
115.receiving report 验收报告 zSQy
116.gross margin 毛利 rhy-o?
117.manufacturing overhead 制造费用 R y#C#0
118.material requisition 领料单 jx}'M$TA
119.inventory-taking 存货盘点 abm 3q!a-
120.bond certificate 债券
l
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121.stock certificate 股票 y.J>}[\&x
122.audit report 审计报告 kY'Wf`y(
123.entity 被审计单位 K%+4M#jj5
124.addressee of the audit report 审计报告的收件人 l>b'b e9
125.unqualified opinion 无保留意见 d
+,!p8Q
126.qualified opinion 保留意见 BZHoRd{EH
127.disclaimer of opinion 无法表示意见 +(92}~RK
128.adverse opinion 否定意见 2dkWzx
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A (1)ABC 作业基础成本计算 [M,4qe8,}
A (2)absorbed overhead 已吸收制造费用 r
6'dEa
A (3)absorption costing 吸收成本计算 $/D?Vw:]
A (4)account 账户,报表 }O
$]xB
A (5)accounting postulate 会计假设 8K?}!$fz
A (6)accounting series release 会计公告文件 jhQoBC>:
A (7)accounting valuation 会计计价 rMi\#[oB
A (8)account sale 承销清单 |[Fb&x
A (9)accountability concept 经营责任概念 !ess.U&m'
A (10)accountancy 会计职业 l^nvwm`f#:
A (11)accountant 会计师 QfAmGDaYQ
A (12)accounting 会计 2#R$-*;#
A (13)agency cost 代理成本 6>rz=yAM_
A (14)accounting bases 会计基础 CvE^t#Bok
A (15)accounting manual 会计手册 &Wcz~Gx3Q
A (16)accounting period 会计期间 su%-b\8K
A (17)accounting policies 会计方针 }7 +%k/
A (18)accounting rate of return 会计报酬率 x@Z{5w_a
A (19)accounting reference date 会计参照日 5rB>)p05[
A (20)accounting reference period 会计参照期间 9QXsbd6
A (21)accrual concept 应计概念 Cm)TFh6
A (22)accrual expenses 应计费用 ,^8':X"A{!
A (23)acid test ration 速动比率(酸性测试比率) '(3 QyCD
A (24)acquisition 购置 v0oVbHO5<
A (25)acquisition accounting 收购会计 $V!.z%Vgf
A (26)activity based accounting 作业基础成本计算 W j^@Zq#
A (27)adjusting events 调整事项 g/!MEOVx
A (28)administrative expenses 行政管理费 &d2L9k
Tk
A (29)advice note 发货通知 x0JW
A (30)amortization 摊销 aYT!xdCI
A (31)analytical review 分析性检查 M.t,o\xl
A (32)annual equivalent cost 年度等量成本法 C 8wGbU6`
A (33)annual report and accounts 年度报告和报表 d=qVIpZ
A (34)appraisal cost 检验成本 |~
fI=1;;x
A (35)appropriation account 盈余分配账户 6[k<&;
A (36)articles of association 公司章程细则 U@y)x+:
A (37)assets 资产 .ZF%$H
A (38)assets cover 资产保障 k+-?b(z)$
A (39)asset value per share 每股资产价值 /\- }-"dm
A (40)associated company 联营公司 bKM*4M=k
A (41)attainable standard 可达标准 re[5lFQ~Z
trwQ@
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A (42)attributable profit 可归属利润 o/o6|[=3
A (43)audit 审计 r
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A (44)audit report 审计报告 ,4t6Cq!
A (45)auditing standards 审计准则 \]f+
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A (46)authorized share capital 额定股本
9)W3\I>U-
A (47)available hours 可用小时 g]: [^p
A (48)avoidable costs 可避免成本 4z(B`t~7
B (49)back-to-back loan 易币贷款 g{6jN
B (50)backflush accounting 倒退成本计算 \z.bORy
B (51)bad debts 坏帐 ">.k 6Q
B (52)bad debts ratio 坏帐比率 ]b%U9hmL^f
B (53)bank charges 银行手续费 %6uZb sa
B (54)bank overdraft 银行透支 L}rZ1wV6
B (55)bank reconciliation 银行存款调节表 HP]5"ziA
B (56)bank statement 银行对账单 CYy=f-
B (57)bankruptcy 破产 x;yvv3-$
B (58)basis of apportionment 分摊基础 C}mhnU@
B (59)batch 批量 ;K\2/"$QD
B (60)batch costing 分批成本计算 Ue9Y+'-x
B (61)beta factor B(市场)风险因素 Y,0Z&6 <
B (62)bill 账单 ]#f%Dku.m
B (63)bill of exchange 汇票 /-FV1G,h
B (64)bill of landing 提单 ;hDk gp
B (65)bill of materials 用料预计单 D
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B (66)bill payable 应付票据 gjG SI'M0B
B (67)bill receivable 应收票据 6WZffB{-TK
B (68)bin card 存货记录卡 bl
a`B=r
B (69)bonus 红利 Tph^o^
B (70)book-keeping 薄记 ?K7uy5Y
B (71)Boston classification 波士顿分类 K0j%\]\Tp
B (72)breakeven chart 保本图 |8CxMs
B (73)breakeven point 保本点 OJa(Gds
B (74)breaking-down time 复位时间 <
A Hzs
B (75)budget 预算 3#t#N
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B (76)budget center 预算中心 P'
tXG
B (77)budget cost allowance 预算成本折让 C @<T(`o
B (78)budget manual 预算手册 o0`']-)*2
B (79)budget period 预算期间 B_ict)}ld
B (80)budgetary control 预算控制 /g+-{+sx
B (81)budgeted capacity 预算生产能力 Xrb7.Y0d
B (82)burden 制造费用 63l&
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B (83)business center 经营中心 ,3_Sf?
B (84)business entity 营业个体 Vu.=,G
B (85)business unit 经营单位 d~~, 5E
B (86)buy-out management 管理性购买产权 ph5{i2U0
B (87)by-product 副产品 kR97)}Y
C (88)called-up share capital 催缴股本 R`<2DC>h9
C (89)capacity 生产能力 *z69ti/
t
C (90)capacity ratios 生产能力比率 I?PqWG!O
C (91)capital 资本 [G$ #jUt/O
C (92)capital assets pricing model资本资产计价模式 37kFbR@x
C (93)capital commitment 承诺资本 Jg=!GU/::
C (94)capital employed 已运用的资本
1xS+r)_n@
C (95)capital expenditure 资本支出 Z
C01MDIY
C (96)capital expenditureauthorization 资本支出核准 #&kj>
C (97)capital expenditure control 资本支出控制 wl]3g
C (98)capital expenditure proposal资本支出申请 a-|pSe*rx
C (99)capital funding planning 资本基金筹集计划 [A
=0fg5
C (100)capital gain 资本收益 7\%JJw6h
C (101)capital investment appraisal资本投资评估 Cs>` f,o
C (102)capital maintenance 资本保全 R&Nl!QTJj
C (103)capital resource planning 资本资源计划 LcvczST
C (104)capital surplus 资本盈余 ow9a^|@a
C (105)capital turnover 资本周转率 G-)e(u
C (106)card 记录卡 b/a\{
C (107)cash 现金 *tj(,:!
C (108)cash account 现金账户 _x(hlHFk
C (109)cash book 现金账薄 Ed u(dZbKg
C (110)cash cow 金牛产品 FulFEnSV
C (111)cash flow 现金流量 #fa,}aj
C (112)cash discounted 现金贴现 -W^{)%4g
C (113)cash flow budget 现金流量预算 'u v=D
C (114)cash flow statement 现金流量表 <!RkkU&
6
C (115)cash ledger 现金分类账 R&(OWF;~,
C (116)cash limit 现金限额 !gW`xVGv
C (117)CCA 现时成本会计 n-8/CBEH(
C (118)center 中心 -(?/95 Y
C (119)changeover time 变更时间 9pnO
AM}
C (120)chartered entity 特许经济个体 *nU5PSs
C (121)cheque 支票 Lp:VU-S
C (122)cheque register 支票登记薄 %]I#]jR
C (123)coin analysis 零钱分类 &6OY^6<
C (124)classification 分类
:a/rwZ[r
C (125)clock card 工时卡 QGfwvFm
C (126)code 代码 VnW6$W?g
C (127)commitment accounting 承诺确认会计 <}[ !k<
C (128)common cost 共同成本 bgBvzV&'8
C (129)company limited byguarantee 有限担保责任公司 |OCiq|#
C (130)company limited shares 股份有限公司 +Xw%X3o)
C (131)competitive position 竞争能力状况 r]cq|Nv8:
C (132)concept 概念 b
3Q6-
C (133)conglomerate 跨行业企业 xwZ1Q,'C
C (134)consistency concept 一致性概念 D%o(HS\E
C (135)consolidated accounts 合并报表 G3TS?u8Q
C (136)consolidation accounting 合并会计 9k71h`5
C (137)consortium 财团 gq+0t
C (138)contingency plan 应急计划 K_L7a>Fr
C (139)contingent liabilities 或有负债 &j:prc
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C (140)continuous operation 连续生产 |
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C (141)contra 抵消 dj(&"P
C (142)contract cost 合同成本 3>VL>;75[
C (143)contract costing 合同成本计算 #3
E"Ame
C (144)contribution 贡献毛益
sG#O s
C (145)contribution centre 贡献中心 ?aTH<
C (146)contribution chart 贡献图 #sCR}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 K
Ha,6X
C (148)contribution to salesration 贡献毛益对销售比率 .B~yI3D`M
C (149)control 控制 p3 5)K5V
C (150)control account 控制帐户 1(Vv-bq$
C (151)control limits 控制限度 `&c[s%0
C (152)controllability concept 可控制概念 ]>)shH=Yx
C (153)controllable cost 可控制成本 GEy7Vb)
C (154)conversion cost 加工成本 J&\Q3_vro9
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 W[J2>`k9
C (156)corporate appraisal 公司评估 xL_
QTj
C (157)corporate planning 公司计划 kIS )*_
C (158)corporate social reporting 公司社会报告 i/_rz.c~3
C (159)corporation 股份公司 0o$RvxJ
C (160)cost 成本 YG0/e#5
C (161)cost account 成本帐户 V z
C (162)cost accounting 成本会计 'L O3[G{
C (163)cost accounting manual 成本手册 &cyB}Gv
C (164)cost accounts calendar 成本报表的日历时间 DDmC3
C (165)cost adjustment 成本调整 d4IQ;u
C (166)cost allocation 成本分配 0O'M^[=d.8
C (167)cost apportionment 成本分摊 Ld_u Me?Z
C (168)cost attribution 成本归属 p9i7<X2&
C (169)cost audit 成本审计
Y_n/r
D>
C (170)cost behaviour 成本性态 cu}(
\a
C (171)cost benefit analysis 成本效益分析 U3Gg:on
uE
C (172)cost center 成本中心 e}2?)B`[
C (173)cost driver 成本动因