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注会《审计》英语常用词汇 AW`+lE'?
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1.audit 审计 8x
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2.attestation 鉴证 <ApzcyC
3.credibility 可信赖程度 JA^Y:@
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4.audit of financial statements 财务报表审计 V?Ye^-29
5.agreed-upon procedures 执行商定程序 Z_?r5M;
6.high levels of assurance 高水平保证 ^2!l/(?
7.compilation 编制 y Ide]
8.reliability 可靠性 FtxmCIVIV~
9.relevance 相关性 9vz"rHV
10.professional skepticism 职业谨慎 / 9soUt
11.objectivity 客观性 k&\ 6SK/
12. professional competence 专业胜任能力 Kyq/o-
13.Senior/CPA-in-charge 项目经理 <*74t%AJ%
14.audit engagement letter 业务约定书 !4!Y~7sI"\
15.recurring audit 连续审计 4krK CD>|G
16.the client 委托人 R9V v*F]m@
17.change CPA 更换注册会计师 _#6ekl|%
18.the existing CPA 现任注册会计师 {!7 ^
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19.the successor CPA 后任注册会计师 Q::6|B,G
20.the preceding CPA前任注册会计师 Q:!.YSB
21.issue the audit report 出具审计报告 '-m )fWf
22.expert 专家 =lqGt.x
23.the board of directors 董事会 bcZ s+FOPd
24.knowledge of the entity‘ s business 了解被审计单位情况 )]C7+{ImC
25.assess material misstatement risks评估重大错报风险 Z
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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 4F>?G{ci
27.a general knowledge of —— 初步了解―――的情况 2x&mJ}o#k
28.a more knowledge of—— 进一步了解的情况 ^ G(GjW8
29.the prior year‘s working papers 以前年度工作底稿 fu?Y'Qet
30.minutes of meeting 会议纪要 a).bk!G
31.business risks 经营风险 ~T<o?98
32.appropriateness 适当性 _,;|,
33.accounting estimate 会计估计 _Tj`
34.management representations 管理层声明 ^8r4tX
35.going concern assumption 持续经营假设 5//.q;z
36.audit plan 审计计划 'X(G><R9
37.significant audit areas 重点审计领域 AT4G]pT
38.error 错误 Jd>"g9
39.fraud舞弊 6P KH%
40.modified or additional procedures 修改或追加审计程序 Fi^Q]9.@{
41.misappropriation of assets 侵占资产 DU/WB
42.transactions without substance 虚假交易 8_@#5
43.unusual pressures 异常压力 bl;C=n
44.the suspected noncompliance 涉嫌存在违法行为 %}asw/WiUa
45.materialiy 重要性 h&}XG\ioNA
46.exceed the materiality level 超过重要性水平 GY%48}7
47.approach the materiality level 接近重要性水平 Cp2$I<T
48.an acceptably low level 可接受水平 jP9)utEm6
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层
8'B
50.misstatements or omissions 错报或漏报 wLf=a^c#
51.aggregate 总计 T};fy+iq
52.subsequent events 期后事项 sA u ;i
53.adjust the financial statements 调整财务报表 |tU4(hC
54.perform additional audit procedures 实施追加的审计程序 )q48cQ
55.audit risk 审计风险 YI*Av+Z)
56.detection risk 检查风险 hw [G
57.inappropriate audit opinion 不适当的审计意见 O67.DEu^
58.material misstatement 重大的错报 .?YLD+\A
59.tolerable misstatement 可容忍错报 GX+o A]
60.the acceptable level of detection risk 可接受的检查风险 <ZV
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ta-kqt!'
62.simall business 小规模企业 hC[MYAaF
63.accounting system 会计系统 D d$ SQ
64.test of control 控制测试 yI 6AafS~
65.walk-through test 穿行测试 6R+m;'
66.communication 沟通 Ol9'ZB|R
67.flow chart 流程图 g6kVHxh-
68.reperformance of internal control 重新执行 {Y! -]_5
69.audit evidence 审计证据 \y9( b
70.substantive procedures 实质性程序 jz_\B(m9%
71.assertions 认定 p9[J9D3~
72.esistence 存在 OJUH".o
73.occurrence 发生
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74.completeness 完整性 H"H&uA9"
75.rights and obligations 权利和义务 G:e9}
76.valuation and allocation 计价和分摊 /pvR-Id|6
77.cutoff 截止 ]$'w8<D>t,
78.accuracy 准确性 `eat7O
79.classification 分类 }l/!thzC
80.inspection 检查 XO*62>Ed
81.supervision of counting 监盘 "+2Hde1
82.observation 观察 Wv]NFHe#
83.confirmation 函证 0\*6UH
84.computation 计算 {[
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85.analytical procedures 分析程序 4
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86.vouch 核对 4%TY`
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87.trace 追查 _-^Lr
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88.audit sampling 审计抽样 u:Q_XXT5
89.error 误差 BK>uJv-qU
90.expected error 预期误差 FL+^r6DQ
91.population 总体 VemgG)\
92.sampling risk 抽样风险 1)8;9
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93.non- sampling risk 非抽样风险 p-H q\DP
94.sampling unit 抽样单位 h^h!OQK Q
95.statistical sampling 统计抽样 !biq7f%6#
96.tolerable error 可容忍误差 :_%
97.the risk of under reliance 信赖不足风险 hVe@:1og#
98.the risk of over reliance 信赖过度风险 :bxq%D%|o
99.the risk of incorrect rejection 误拒风险 mJaWzR
100. the risk of incorrect acceptance 误受风险 xA DjQ%B
101.working trial balance 试算平衡表 6e6~82t8/
102.index and cross-referencing 索引和交叉索引 T.vkGB=QZ%
103.cash receipt 现金收入 smLXNO
104.cash disbursement 现金支出 `b^eRnpR
105.bank statement 银行对账单 15i8) 4h
106.bank reconciliation 银行存款余额调节表 iol.RszlZ|
107.balance sheet date 资产负债表日 !A(*?0`
108.net realizable value 可变现净值 3[: |)i)
109.storeroom 仓库 D&f(h][hH?
110.sale invoice 销售发票 $0C1';=^}
111.price list 价目表 @<5?q:9.8
112.positive confirmation request 积极式询证函 m"P"iK/Av(
113.negative confirmation request 消极式询证函 -z]v"gF?Px
114.purchase requisition 请购单 kDM\IyM<\
115.receiving report 验收报告 /jdq7CF
116.gross margin 毛利 8-Ik .,}
117.manufacturing overhead 制造费用 gw0b>E8gZ&
118.material requisition 领料单 D}1Z TX_
119.inventory-taking 存货盘点 4@D 8{?$~Q
120.bond certificate 债券 s)dN.'5/
121.stock certificate 股票 P%hi*0pwZ
122.audit report 审计报告 zK`z*\
123.entity 被审计单位 *xxG@h|5
n
124.addressee of the audit report 审计报告的收件人 DGMvYNKTj
125.unqualified opinion 无保留意见 PSX-b)wb
126.qualified opinion 保留意见 wV- kB4^4
127.disclaimer of opinion 无法表示意见 -AUdBG
128.adverse opinion 否定意见 FWNO/)~t
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A (1)ABC 作业基础成本计算 5`oVyxJ<
A (2)absorbed overhead 已吸收制造费用 pCOr{I\
A (3)absorption costing 吸收成本计算 2)DrZI
A (4)account 账户,报表 " >QNiR!
A (5)accounting postulate 会计假设 1*{
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A (6)accounting series release 会计公告文件 9ZjSM,+
A (7)accounting valuation 会计计价 jX5lwP
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A (8)account sale 承销清单 ` V}e$
A (9)accountability concept 经营责任概念 `a}!t=~#w
A (10)accountancy 会计职业 HE911 lc:
A (11)accountant 会计师 mAkR<\?iTF
A (12)accounting 会计 =vxiqRm
A (13)agency cost 代理成本 IP'gN-#i
A (14)accounting bases 会计基础 P+!j[X^
A (15)accounting manual 会计手册 (,~gY=E+
A (16)accounting period 会计期间 H"8fnN=xB
A (17)accounting policies 会计方针 Zi47)8
A (18)accounting rate of return 会计报酬率 ;h>s=D,r
A (19)accounting reference date 会计参照日 5a1)`2V2M
A (20)accounting reference period 会计参照期间 Ay'2!K,I
A (21)accrual concept 应计概念 (;2J}XQvO~
A (22)accrual expenses 应计费用 J,ZvaF
A (23)acid test ration 速动比率(酸性测试比率) 3dG[dYj
A (24)acquisition 购置
1<RB} M
A (25)acquisition accounting 收购会计 f.ku v"
A (26)activity based accounting 作业基础成本计算 Mq!03q6
A (27)adjusting events 调整事项
PDaD:}9
A (28)administrative expenses 行政管理费 Wu]Dpe
A (29)advice note 发货通知 /PbN!r<1
A (30)amortization 摊销 Z)cGe1?q
A (31)analytical review 分析性检查 @RW=(&<1
A (32)annual equivalent cost 年度等量成本法 Gj]*_"T
A (33)annual report and accounts 年度报告和报表 FBpf_=(_1
A (34)appraisal cost 检验成本 `N%q^f~
A (35)appropriation account 盈余分配账户 #8P9}WTno.
A (36)articles of association 公司章程细则 [!E pv<G
A (37)assets 资产 s u]x
A (38)assets cover 资产保障 b]s.h8+v;
A (39)asset value per share 每股资产价值 $i&u\iL
A (40)associated company 联营公司 %k(V 2]WF
A (41)attainable standard 可达标准 (rV#EA+6[`
<%fcs"Mb
A (42)attributable profit 可归属利润
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A (43)audit 审计 i;!#:JX
A (44)audit report 审计报告 k^-HY[Q9
A (45)auditing standards 审计准则 2Uf]qQ1
A (46)authorized share capital 额定股本 p`ai2`qC`
A (47)available hours 可用小时 IM:*uv
A (48)avoidable costs 可避免成本 YK Nz[x$|
B (49)back-to-back loan 易币贷款 <
&[=,R0 @
B (50)backflush accounting 倒退成本计算 Q C?*O?~#
B (51)bad debts 坏帐 2aiZ
B (52)bad debts ratio 坏帐比率 >D'Kt?L<]m
B (53)bank charges 银行手续费 R(Y4n w+Y-
B (54)bank overdraft 银行透支 C.M]~"e
B (55)bank reconciliation 银行存款调节表 Yhu
6QyRV
B (56)bank statement 银行对账单 $ftcYBZa
B (57)bankruptcy 破产 "I.PV$Rxl
B (58)basis of apportionment 分摊基础 5(kRFb'31F
B (59)batch 批量 O4xV "\
B (60)batch costing 分批成本计算
V_*TY6
B (61)beta factor B(市场)风险因素 };%l <Ui;
B (62)bill 账单 L7i^?40
B (63)bill of exchange 汇票 ?0HPd5=<v
B (64)bill of landing 提单 YGb&mD
B (65)bill of materials 用料预计单 %,Fx qw
B (66)bill payable 应付票据 _+z5~6>
B (67)bill receivable 应收票据 /L,VZ?CmtK
B (68)bin card 存货记录卡 }lzUl mRTe
B (69)bonus 红利 S7SD$+fX
B (70)book-keeping 薄记 C]{:>= K
B (71)Boston classification 波士顿分类 k[3J5 4`g1
B (72)breakeven chart 保本图 VY }?Nb<&
B (73)breakeven point 保本点 _\M:h+^
B (74)breaking-down time 复位时间
h?H:r
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B (75)budget 预算 /lBx}o'
B (76)budget center 预算中心 595P04
B (77)budget cost allowance 预算成本折让 L$*sv
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B (78)budget manual 预算手册 )sg@HFhY'
B (79)budget period 预算期间 ;<qv-$P
B (80)budgetary control 预算控制 }Xv2I$J
B (81)budgeted capacity 预算生产能力 {L 7O{:J
B (82)burden 制造费用 :BFecS&i5
B (83)business center 经营中心 lc%2fVG-e
B (84)business entity 营业个体 i^LLKx7M&
B (85)business unit 经营单位 4f+R}Ee7
B (86)buy-out management 管理性购买产权 9Tbi_6[
B (87)by-product 副产品 \
UCOe
C (88)called-up share capital 催缴股本 6{/HNEI*1
C (89)capacity 生产能力 J)R;NYl
C (90)capacity ratios 生产能力比率 >gNVL
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C (91)capital 资本 [43:E*\$
C (92)capital assets pricing model资本资产计价模式 P~Cx#`#(V
C (93)capital commitment 承诺资本 pUV3n
1{2
C (94)capital employed 已运用的资本 &HdzbKO=
C (95)capital expenditure 资本支出 $@y<.?k>UP
C (96)capital expenditureauthorization 资本支出核准 96Kv!
C (97)capital expenditure control 资本支出控制 $J8?!Xg
C (98)capital expenditure proposal资本支出申请 MpZ
#
C (99)capital funding planning 资本基金筹集计划 ^^M
Vd@,i
C (100)capital gain 资本收益 sBozz #
C (101)capital investment appraisal资本投资评估 NijvFT$V1
C (102)capital maintenance 资本保全
FOz7W
C (103)capital resource planning 资本资源计划 @SA:64
9
C (104)capital surplus 资本盈余 ~4HS
2\
C (105)capital turnover 资本周转率 u;$g13
C (106)card 记录卡 WVPnyVDc
C (107)cash 现金 +AVYypql8K
C (108)cash account 现金账户 {ir8n731p
C (109)cash book 现金账薄 ,r<!30~f
C (110)cash cow 金牛产品 KrwG><+j
C (111)cash flow 现金流量 24u;'i-y5
C (112)cash discounted 现金贴现 @SH%l]
C (113)cash flow budget 现金流量预算 P{qi>FJqe
C (114)cash flow statement 现金流量表 saMv.;s
1^
C (115)cash ledger 现金分类账 [o]^\ay
C (116)cash limit 现金限额 xE+Nz5F
C (117)CCA 现时成本会计 1&_93
C (118)center 中心 Z]H`s{3
C (119)changeover time 变更时间
[gK (x%
C (120)chartered entity 特许经济个体 I"/p^@IX
C (121)cheque 支票 7aAT
C (122)cheque register 支票登记薄 U&W{;
myt
C (123)coin analysis 零钱分类 SM3Q29XIw
C (124)classification 分类 V-Ebi^gz5W
C (125)clock card 工时卡 pF~[
C (126)code 代码 [
d+f#\ut
C (127)commitment accounting 承诺确认会计 r q2]u
C (128)common cost 共同成本 [se J'Io
C (129)company limited byguarantee 有限担保责任公司 0<3)K[m~H
C (130)company limited shares 股份有限公司 7s#,.(s
C (131)competitive position 竞争能力状况 * !4r}h`
C (132)concept 概念 <w@z iUr
C (133)conglomerate 跨行业企业 j*uc$hC"
C (134)consistency concept 一致性概念 wvH=4TT=w"
C (135)consolidated accounts 合并报表 }Yd7<"kp
C (136)consolidation accounting 合并会计 <=fYz^|XT
C (137)consortium 财团 :G+8%pUX]
C (138)contingency plan 应急计划 y#%*aV}|B
C (139)contingent liabilities 或有负债 9b
K K
C (140)continuous operation 连续生产 y7[D9Zv
Z
C (141)contra 抵消 :by EXe;3
C (142)contract cost 合同成本 X%iiz
C (143)contract costing 合同成本计算 j6zZ! k
C (144)contribution 贡献毛益 M<'AM4
C (145)contribution centre 贡献中心 {FV_APL9_
C (146)contribution chart 贡献图 {.vU;
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 r`? bYoz
C (148)contribution to salesration 贡献毛益对销售比率 fQZ,kl
C (149)control 控制 y7)s0g>%H
C (150)control account 控制帐户 Qrr8i:Y^
C (151)control limits 控制限度 \[m{ &%^G
C (152)controllability concept 可控制概念 ,{{e'S
9cy
C (153)controllable cost 可控制成本 2D,EWk/4
C (154)conversion cost 加工成本 u} y)'eH
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 eBw6k09C+
C (156)corporate appraisal 公司评估 !U}dYB:O
C (157)corporate planning 公司计划 9 F"2$;
C (158)corporate social reporting 公司社会报告 J!l/!Z>!cF
C (159)corporation 股份公司 :el]IH
C (160)cost 成本 3ya
_47D
C (161)cost account 成本帐户 :aYbP,mE
C (162)cost accounting 成本会计 ,MH9e!
C (163)cost accounting manual 成本手册 E_t ^osY&
C (164)cost accounts calendar 成本报表的日历时间 !3]}3jZ.
C (165)cost adjustment 成本调整 (_2;}eg
C (166)cost allocation 成本分配 Yo`#G-]
C (167)cost apportionment 成本分摊 mGf@J6wGz
C (168)cost attribution 成本归属
3vs;ZBM
C (169)cost audit 成本审计 p-p]dV
C (170)cost behaviour 成本性态 0(+3
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C (171)cost benefit analysis 成本效益分析 rlQ4+~
C (172)cost center 成本中心 V
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C (173)cost driver 成本动因