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注会《审计》英语常用词汇 cRP!O|I`]
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1.audit 审计 ;:'A Bfs
2.attestation 鉴证 ~=?^v[T1
3.credibility 可信赖程度 fwv.^kx
4.audit of financial statements 财务报表审计 t!o=-k
5.agreed-upon procedures 执行商定程序 %XH%.Ps/
6.high levels of assurance 高水平保证 S0?e/VWy
7.compilation 编制 /}nq?Vf
8.reliability 可靠性 =1zRm >m
9.relevance 相关性 :"`1}Q
10.professional skepticism 职业谨慎 C5~
+"#B
11.objectivity 客观性 (Ji=fh+
12. professional competence 专业胜任能力 yZ,S$tSR
13.Senior/CPA-in-charge 项目经理 E=t^I
/f)E
14.audit engagement letter 业务约定书 hHyB;(3~
15.recurring audit 连续审计 F{laA YE
16.the client 委托人 ;I~UQgE6H
17.change CPA 更换注册会计师 rN`-ak
18.the existing CPA 现任注册会计师 s"x(i
19.the successor CPA 后任注册会计师 OZ}o||/Rc
20.the preceding CPA前任注册会计师 <"nF`'olV
21.issue the audit report 出具审计报告 BKQwF*<V
22.expert 专家 j<
}y( ~
23.the board of directors 董事会 cX|(/h,
W/
24.knowledge of the entity‘ s business 了解被审计单位情况 mX GW+
25.assess material misstatement risks评估重大错报风险 v-}B
T+
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D:PrFa
27.a general knowledge of —— 初步了解―――的情况 dm"|\7
28.a more knowledge of—— 进一步了解的情况 C5=m~
29.the prior year‘s working papers 以前年度工作底稿 RSIhZYA
30.minutes of meeting 会议纪要 f!J?n]
31.business risks 经营风险 yLQwG.,
32.appropriateness 适当性 +q] kpkG!
33.accounting estimate 会计估计 2D4c|R@+
34.management representations 管理层声明 YZz8xtM<2
35.going concern assumption 持续经营假设 )zu m.6pT
36.audit plan 审计计划 IY}{1[<N
37.significant audit areas 重点审计领域 ,$"T/yYer
38.error 错误 =:m6ge@C&H
39.fraud舞弊 >[4CQK`U
40.modified or additional procedures 修改或追加审计程序 fT5vO.a
41.misappropriation of assets 侵占资产 @Op7OF
Y%
42.transactions without substance 虚假交易 rDC=rG
43.unusual pressures 异常压力 Gg6<4T1
44.the suspected noncompliance 涉嫌存在违法行为 a6hDw'8!
45.materialiy 重要性 D9\ E kX
46.exceed the materiality level 超过重要性水平 "`
kSI&2
47.approach the materiality level 接近重要性水平 )V9
wU1.
48.an acceptably low level 可接受水平 lLN5***47J
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 +4V"&S|&
50.misstatements or omissions 错报或漏报 E|x t\*
51.aggregate 总计 FH7l6b,^
52.subsequent events 期后事项 #fq&yjl#A
53.adjust the financial statements 调整财务报表 Sb?HRoe_
54.perform additional audit procedures 实施追加的审计程序 qjf9ZD&
55.audit risk 审计风险 \!zM4ppr
56.detection risk 检查风险 3mT6HGSKR
57.inappropriate audit opinion 不适当的审计意见 -8z@FLUK-
58.material misstatement 重大的错报 PF0A
U T
59.tolerable misstatement 可容忍错报 {r_x\VC=p
60.the acceptable level of detection risk 可接受的检查风险 6&6t=
61.assessed level of material misstatement risk 重大错报风险的评估水平 "(vm0@8><
62.simall business 小规模企业 h:4F?'W
63.accounting system 会计系统 #%.fsJNA$
64.test of control 控制测试 Og2G0sWRf
65.walk-through test 穿行测试 2@:Ztt6~
66.communication 沟通 -x+K#T0Z
67.flow chart 流程图 7a4h7/
68.reperformance of internal control 重新执行 ML:H\
69.audit evidence 审计证据 #*
Iyvx
70.substantive procedures 实质性程序 b21@iW
71.assertions 认定 isor%R!
72.esistence 存在 !%>(O@~"|
73.occurrence 发生 "$ep=h+
74.completeness 完整性 5XinZ~
75.rights and obligations 权利和义务 1a'0cSH
76.valuation and allocation 计价和分摊 InB'Ag"
77.cutoff 截止 Dj'+,{7,u
78.accuracy 准确性 0E/16@6=
79.classification 分类 'h `)6{
80.inspection 检查 Kk 6i
81.supervision of counting 监盘 %dq|)r
82.observation 观察 hd#MV!ti
83.confirmation 函证 MmD1@fW32#
84.computation 计算 !^qpV7./l
85.analytical procedures 分析程序 e{}vT$-
86.vouch 核对 ;oVFcZSA
87.trace 追查 G>S3? jGk
88.audit sampling 审计抽样 AO]1`b:
89.error 误差 [*d<LAnuWP
90.expected error 预期误差 r
WN%Tai-
91.population 总体 aThvq%;
92.sampling risk 抽样风险 ;I]$N]8YI
93.non- sampling risk 非抽样风险 '%KaAi$
94.sampling unit 抽样单位 @P6
*4W
95.statistical sampling 统计抽样 R;H>#caJ
96.tolerable error 可容忍误差 2\9OT>
97.the risk of under reliance 信赖不足风险 )q>q]eHz
98.the risk of over reliance 信赖过度风险 4/Xu,pT
99.the risk of incorrect rejection 误拒风险 %KW
NY(m
100. the risk of incorrect acceptance 误受风险 g!!:o(k
101.working trial balance 试算平衡表 epxbTJfc
102.index and cross-referencing 索引和交叉索引 3/EJ^C
103.cash receipt 现金收入 R)'[Tt`# R
104.cash disbursement 现金支出 <
L:}u!
105.bank statement 银行对账单 @8U8> 'zDE
106.bank reconciliation 银行存款余额调节表 `W'S'?$
107.balance sheet date 资产负债表日 $B?IE#7S4
108.net realizable value 可变现净值 k1Sr7|
109.storeroom 仓库 ,*g.?q@W2
110.sale invoice 销售发票 0EBHRY_F
111.price list 价目表 VVHL@
112.positive confirmation request 积极式询证函
1|oE3
113.negative confirmation request 消极式询证函 ->5[C0: ]
114.purchase requisition 请购单 D@`"99z
115.receiving report 验收报告 cD]#6PFA
116.gross margin 毛利 i#(+Kxr]>
117.manufacturing overhead 制造费用 `2@f=$B
118.material requisition 领料单 GLa_[9 "
119.inventory-taking 存货盘点 l` ?4O
120.bond certificate 债券 z?.XVk-
121.stock certificate 股票 &-p!Lg&D
122.audit report 审计报告 K8/I+#j
123.entity 被审计单位 lfyij[6q+
124.addressee of the audit report 审计报告的收件人 =7Sw29u<
125.unqualified opinion 无保留意见 %QFeQ(b/(
126.qualified opinion 保留意见 5~=wia
127.disclaimer of opinion 无法表示意见 ]RTK:%
128.adverse opinion 否定意见 RKwuvVI
ee#\XE=A
A (1)ABC 作业基础成本计算 G'WbXX
A (2)absorbed overhead 已吸收制造费用 oE$zOS&2
A (3)absorption costing 吸收成本计算 |#x]/AXa0/
A (4)account 账户,报表 *M+ CA_I(
A (5)accounting postulate 会计假设 JJu}Ed_
A (6)accounting series release 会计公告文件 [A#>G
4a<
A (7)accounting valuation 会计计价 `a]feAl
A (8)account sale 承销清单 'Ad |*~
A (9)accountability concept 经营责任概念 *KDwl<^A
A (10)accountancy 会计职业 ZG1 {"J/z
A (11)accountant 会计师 ,Zb_Pu
A (12)accounting 会计 hXQo>t-$
A (13)agency cost 代理成本 [<IJ{yfx
A (14)accounting bases 会计基础
2>Sr04Pt
A (15)accounting manual 会计手册 G[\3)@I
A (16)accounting period 会计期间 >(eR0.x
A (17)accounting policies 会计方针 fx= %e
A (18)accounting rate of return 会计报酬率 )/uCdSDIc
A (19)accounting reference date 会计参照日 !E_RD,_
A (20)accounting reference period 会计参照期间 iS}~e{TP/
A (21)accrual concept 应计概念 y+P$}Nru
A (22)accrual expenses 应计费用 [OQ+&\
A (23)acid test ration 速动比率(酸性测试比率) ki9vJ<
A (24)acquisition 购置 !E9A=u{
A (25)acquisition accounting 收购会计 c$~J7e6$
A (26)activity based accounting 作业基础成本计算 bXK$H=S Bz
A (27)adjusting events 调整事项 A&=`?4>
A (28)administrative expenses 行政管理费 <(B
: "wI
A (29)advice note 发货通知 QS2~}{v
A (30)amortization 摊销 & 6~AY:0r
A (31)analytical review 分析性检查 4zx_L8#Z
A (32)annual equivalent cost 年度等量成本法 :1e'22[=.
A (33)annual report and accounts 年度报告和报表 ]M/*Beh
A (34)appraisal cost 检验成本 8M7pc{
A (35)appropriation account 盈余分配账户 x<h-F
A (36)articles of association 公司章程细则
`sJv?
A (37)assets 资产 BH^8!7dkT
A (38)assets cover 资产保障 VMV~K7%0
A (39)asset value per share 每股资产价值 bb"x^DtT
A (40)associated company 联营公司 _43 :1!os
A (41)attainable standard 可达标准
$d%NFc&
k"J=CDP\
A (42)attributable profit 可归属利润 19;F+%no#
A (43)audit 审计 WkK.ON^
A (44)audit report 审计报告 e%.|PZ)
A (45)auditing standards 审计准则 G,A;`:/
A (46)authorized share capital 额定股本 M;1B}x@
A (47)available hours 可用小时 8u bb~ B;
A (48)avoidable costs 可避免成本 }ygxmb^@Z
B (49)back-to-back loan 易币贷款 mKhlYVn
B (50)backflush accounting 倒退成本计算 J7s\
B (51)bad debts 坏帐 =-8y=
B (52)bad debts ratio 坏帐比率 +u'y!@VV
B (53)bank charges 银行手续费 ~OOD#/
B (54)bank overdraft 银行透支 =Ye I,KbA)
B (55)bank reconciliation 银行存款调节表 ,P$Crs[
B (56)bank statement 银行对账单 $_b^p=
B (57)bankruptcy 破产 $Y_v X
2
B (58)basis of apportionment 分摊基础 h,)UB1
B (59)batch 批量 XyE%<]
B (60)batch costing 分批成本计算 h|Udw3N1L
B (61)beta factor B(市场)风险因素 4z^5|$?_ta
B (62)bill 账单 r[y3@SE5
B (63)bill of exchange 汇票 DF~{i{
B (64)bill of landing 提单 yB,{:kq7D
B (65)bill of materials 用料预计单 IL N0/eH
B (66)bill payable 应付票据 Ikj_
0/%F
B (67)bill receivable 应收票据 y/yg-\/XF
B (68)bin card 存货记录卡 wNhtw'E8
B (69)bonus 红利 Hp?uYih0
B (70)book-keeping 薄记 L'$;;eM4
B (71)Boston classification 波士顿分类
fDIKR[B
B (72)breakeven chart 保本图 PvB-Cqc
B (73)breakeven point 保本点 X1;ljX
B (74)breaking-down time 复位时间 M>"J5yqR
B (75)budget 预算 Yeb-u+23
B (76)budget center 预算中心 ?^W`7H F%0
B (77)budget cost allowance 预算成本折让 F~${L+^
B (78)budget manual 预算手册 e-/+e64Q@
B (79)budget period 预算期间 o? {rPFR
B (80)budgetary control 预算控制 EHY}gG)
B (81)budgeted capacity 预算生产能力 =pR'XF%
B (82)burden 制造费用 p:q?8+W-r
B (83)business center 经营中心 /|z_z%=
B (84)business entity 营业个体 +
c"$-Jr
B (85)business unit 经营单位 qL
h[BR
B (86)buy-out management 管理性购买产权 rytaC(
B (87)by-product 副产品 @E@5/N6M
C (88)called-up share capital 催缴股本 |FrZ,(\
C (89)capacity 生产能力 J|GE
t@o3
C (90)capacity ratios 生产能力比率 YR}
P;
C (91)capital 资本 RFqf$
C (92)capital assets pricing model资本资产计价模式 tOf18V{a
C (93)capital commitment 承诺资本 @-F[3`HeA
C (94)capital employed 已运用的资本
*^b<CZd9
C (95)capital expenditure 资本支出 zQhc
V
C (96)capital expenditureauthorization 资本支出核准 <764|q
C (97)capital expenditure control 资本支出控制 h|S6LgB
C (98)capital expenditure proposal资本支出申请 FR9*WI
C (99)capital funding planning 资本基金筹集计划 CEr*VsvjsU
C (100)capital gain 资本收益 }|
!9aojr
C (101)capital investment appraisal资本投资评估 .B|a.-oA4
C (102)capital maintenance 资本保全 {&Es3+{A
C (103)capital resource planning 资本资源计划 1#2B1&
C (104)capital surplus 资本盈余 /6Vn WrN_
C (105)capital turnover 资本周转率
ra*(.<&
C (106)card 记录卡 +`H{
C (107)cash 现金 G'qGsKf\
C (108)cash account 现金账户 JK@"
&
C (109)cash book 现金账薄 8F*"z^vD=
C (110)cash cow 金牛产品 BPkqC >w
C (111)cash flow 现金流量 s@c.nT%BYL
C (112)cash discounted 现金贴现 (<:mCPk(~
C (113)cash flow budget 现金流量预算 &!pG1Fp9
C (114)cash flow statement 现金流量表 ~\~K,v
C (115)cash ledger 现金分类账 `tb@x ^
C (116)cash limit 现金限额 E5U{.45
C (117)CCA 现时成本会计 3A5:D#
C (118)center 中心 "P_PqM
C (119)changeover time 变更时间 C-6m[W8S
C (120)chartered entity 特许经济个体 t<QSp6n""
C (121)cheque 支票 #(KE9h%
C (122)cheque register 支票登记薄 :P1/kYg
C (123)coin analysis 零钱分类 s.oh6wz
C (124)classification 分类 UAi] hUq
C (125)clock card 工时卡 ka$oUB)iQ
C (126)code 代码 +zup+=0e
C (127)commitment accounting 承诺确认会计 n:P5m9T
C (128)common cost 共同成本 o/Cu^[an
C (129)company limited byguarantee 有限担保责任公司 I
R<`OA
C (130)company limited shares 股份有限公司 n-Qpg
C (131)competitive position 竞争能力状况 gvx
{;e
C (132)concept 概念 OG&X7>'3I{
C (133)conglomerate 跨行业企业 4M4oI .
C (134)consistency concept 一致性概念 u
NcE_<
C (135)consolidated accounts 合并报表 IhYTK%^96
C (136)consolidation accounting 合并会计 Mkc|uiT
C (137)consortium 财团 9?xc3F2EBD
C (138)contingency plan 应急计划 !gfz4f&
C (139)contingent liabilities 或有负债 qr~=
S
C (140)continuous operation 连续生产 ?{Gf'Y}y&
C (141)contra 抵消 ;:)?@IuSy
C (142)contract cost 合同成本 )(&WhZc Z
C (143)contract costing 合同成本计算 IT~pp_6g
C (144)contribution 贡献毛益 Gap\~
Z@L
C (145)contribution centre 贡献中心 Ea7LPHE#
C (146)contribution chart 贡献图 LBkAi(0rd
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 %wD<\ XRM
C (148)contribution to salesration 贡献毛益对销售比率 Xw2tCRzD
C (149)control 控制 TT0~41&l
C (150)control account 控制帐户 ~Uet)y<
C (151)control limits 控制限度 tbP
;iK'
C (152)controllability concept 可控制概念 MSMgaw?
C (153)controllable cost 可控制成本 ^8#;>+7R
C (154)conversion cost 加工成本 ^:c"%<"='
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ;| :^zo
C (156)corporate appraisal 公司评估 uWSfr(loX
C (157)corporate planning 公司计划 i1k
TP9
C (158)corporate social reporting 公司社会报告 < x==T4n/
C (159)corporation 股份公司 =h{jF7
C (160)cost 成本 $M(ZKS3,j
C (161)cost account 成本帐户 FojsI<
C (162)cost accounting 成本会计 \D]H>i$
C (163)cost accounting manual 成本手册 F9SkEf
]99
C (164)cost accounts calendar 成本报表的日历时间 ?l3PDorR
C (165)cost adjustment 成本调整 u=5~^ 9
C (166)cost allocation 成本分配
#<\A[Po
C (167)cost apportionment 成本分摊 r^$4]@Wn
C (168)cost attribution 成本归属 Ao:<aX,=
C (169)cost audit 成本审计 ^?5[M^
C (170)cost behaviour 成本性态 9z:P#=Q:
C (171)cost benefit analysis 成本效益分析 iw$n*1M
C (172)cost center 成本中心 :]viLw\&g
C (173)cost driver 成本动因