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注会《审计》英语常用词汇 |o
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1.audit 审计 <C%-IZv$
2.attestation 鉴证 jHlOP,kc
3.credibility 可信赖程度 G*i# \
4.audit of financial statements 财务报表审计 :ZS8Zm"
5.agreed-upon procedures 执行商定程序 7&V^BW
6.high levels of assurance 高水平保证 4>VZk^%b#
7.compilation 编制 ~e77w\Q0
8.reliability 可靠性 Sn2Ds)Pfx3
9.relevance 相关性 *}ee"eHs
10.professional skepticism 职业谨慎 FJ~_0E#L
11.objectivity 客观性 ?vn 0%e868
12. professional competence 专业胜任能力 eD{ @0&
13.Senior/CPA-in-charge 项目经理 gkML .u
14.audit engagement letter 业务约定书 KV}U{s+U8
15.recurring audit 连续审计 b+].Uc
16.the client 委托人 M
|?p3%
17.change CPA 更换注册会计师 uuYH6bw*d
18.the existing CPA 现任注册会计师 }u_EXP8M
19.the successor CPA 后任注册会计师 I.+)sB?5
20.the preceding CPA前任注册会计师 $Cd ;0gdv
21.issue the audit report 出具审计报告 BX(d"z b<
22.expert 专家 (GEi<\16[
23.the board of directors 董事会 ix7
e])m(
24.knowledge of the entity‘ s business 了解被审计单位情况 Cxk$
"_
25.assess material misstatement risks评估重大错报风险 !N8)C@=
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 ?e y&Un"
27.a general knowledge of —— 初步了解―――的情况 uxC
28.a more knowledge of—— 进一步了解的情况 Kwl qi]~
29.the prior year‘s working papers 以前年度工作底稿 R #3Q$
30.minutes of meeting 会议纪要 G:c8`*5Q
31.business risks 经营风险 \W`} L
32.appropriateness 适当性 R^yZG{?t
33.accounting estimate 会计估计 y|;8 :b32
34.management representations 管理层声明 AqbT{,3yW
35.going concern assumption 持续经营假设 @SC-vc
36.audit plan 审计计划 mE^tzyh
37.significant audit areas 重点审计领域 lii]4k+z
38.error 错误 Stw+Dm\!
39.fraud舞弊 R8[iXXjku
40.modified or additional procedures 修改或追加审计程序 >[XOMKgQ](
41.misappropriation of assets 侵占资产 B}q
42.transactions without substance 虚假交易 < [S1_2b.t
43.unusual pressures 异常压力 !*?(Q6
44.the suspected noncompliance 涉嫌存在违法行为 d@6:|auO
45.materialiy 重要性 noaN@K[GO
46.exceed the materiality level 超过重要性水平 =EcIXDzC>
47.approach the materiality level 接近重要性水平 sh
!~T<yy
48.an acceptably low level 可接受水平 hr<7l
C
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 yF/< :
50.misstatements or omissions 错报或漏报 3j+=3n,
51.aggregate 总计 l|vW
eBs
52.subsequent events 期后事项 +f\pk \Ith
53.adjust the financial statements 调整财务报表 =tS[&6/
54.perform additional audit procedures 实施追加的审计程序 9xK4!~5V
55.audit risk 审计风险 mI7rx`4H
56.detection risk 检查风险 jA-5X?!In
57.inappropriate audit opinion 不适当的审计意见 Q.9Ph
~
58.material misstatement 重大的错报 tB
,
.
59.tolerable misstatement 可容忍错报 |
or 8d>,
60.the acceptable level of detection risk 可接受的检查风险 E+m]aYu"
61.assessed level of material misstatement risk 重大错报风险的评估水平 5mna7BCEb
62.simall business 小规模企业 K=m9H=IX~T
63.accounting system 会计系统 CRc!|?
64.test of control 控制测试 JA?,0S
65.walk-through test 穿行测试 D%jD8 p
66.communication 沟通 2H?I'<NoC
67.flow chart 流程图 {{.sEi*
68.reperformance of internal control 重新执行 vJTfo#C|
69.audit evidence 审计证据 mmrW`~-
70.substantive procedures 实质性程序 HzD> -f
71.assertions 认定 `R=a@DQ
72.esistence 存在 Sv~YFS :oy
73.occurrence 发生 FVsu8z u
74.completeness 完整性
NVO9XK
75.rights and obligations 权利和义务 $Yx6#m}[M
76.valuation and allocation 计价和分摊 7>PF ~=
77.cutoff 截止 :]B%
>*;}
78.accuracy 准确性 /<(*/P,>
79.classification 分类 9n>$}UI\
80.inspection 检查 jiA5oX^g
81.supervision of counting 监盘 ;Cr_NP[8|j
82.observation 观察 i{tTUA
83.confirmation 函证 "pSH!0Ap\
84.computation 计算 f
M
Y;
85.analytical procedures 分析程序 Kk!6B
86.vouch 核对 ="3a%\
87.trace 追查 !j!Z%]7
88.audit sampling 审计抽样 6keP':bt
89.error 误差 ' "ZRD_"
90.expected error 预期误差 /h?<MI\7V
91.population 总体 pu/m8
92.sampling risk 抽样风险 [{S;%Jj*X/
93.non- sampling risk 非抽样风险 ~vW)1XnK
94.sampling unit 抽样单位 \LIy:$`8
95.statistical sampling 统计抽样 a.
h?4+^bN
96.tolerable error 可容忍误差 js:C
mnI
97.the risk of under reliance 信赖不足风险 LPEjRG,
98.the risk of over reliance 信赖过度风险 8- dRdQu
]
99.the risk of incorrect rejection 误拒风险 X'V+^u@W
100. the risk of incorrect acceptance 误受风险 O"
%Hprx
101.working trial balance 试算平衡表 +(;8@"u
102.index and cross-referencing 索引和交叉索引 KY4d
+~2
103.cash receipt 现金收入 \We"?1^
104.cash disbursement 现金支出 BN+V,W
105.bank statement 银行对账单 K#GXpj
106.bank reconciliation 银行存款余额调节表 _:wZmZU}
107.balance sheet date 资产负债表日 b%Wd<N2
108.net realizable value 可变现净值 vP3K7En
109.storeroom 仓库 =E;=+eqt
110.sale invoice 销售发票 i Td-n9
111.price list 价目表 g~~m'^
112.positive confirmation request 积极式询证函 )-0[ra]
113.negative confirmation request 消极式询证函 Y.DwtfE
114.purchase requisition 请购单 '"oo;`g7
115.receiving report 验收报告 >$2E1HW.
116.gross margin 毛利 rs[?v*R74
117.manufacturing overhead 制造费用 B
}6Kd
118.material requisition 领料单 'n~fR]h}
119.inventory-taking 存货盘点 |.1qy,|!X
120.bond certificate 债券 V-[2j
C{
121.stock certificate 股票 3H1Pp
*PH
122.audit report 审计报告 qovQ9O
123.entity 被审计单位 jMK3T
124.addressee of the audit report 审计报告的收件人 Hab!qWK`
125.unqualified opinion 无保留意见 @Ppo &>
126.qualified opinion 保留意见 @(Z( /P;:
127.disclaimer of opinion 无法表示意见 Kn']n91m
128.adverse opinion 否定意见 |}Q( F+cL
m'd^?Qc
A (1)ABC 作业基础成本计算 JYPxd~T/-
A (2)absorbed overhead 已吸收制造费用 p?Z(rCp
A (3)absorption costing 吸收成本计算 hO#H
vW
A (4)account 账户,报表 V?=TVI*k
A (5)accounting postulate 会计假设 Q`N18I3
A (6)accounting series release 会计公告文件 Was'A+GZ
A (7)accounting valuation 会计计价 Zotz?jVVr
A (8)account sale 承销清单 ?p(kh^ z
A (9)accountability concept 经营责任概念 mj)PLZ]
A (10)accountancy 会计职业 <lFdexH"T
A (11)accountant 会计师 8fnR1mWG
A (12)accounting 会计 Ru:n~77{
A (13)agency cost 代理成本 qc3~cH.@
A (14)accounting bases 会计基础 3Q",9(D
A (15)accounting manual 会计手册 for{
A (16)accounting period 会计期间 j5zFDh
1(
A (17)accounting policies 会计方针 LaDY`u0G%
A (18)accounting rate of return 会计报酬率 ` "B^{o
A (19)accounting reference date 会计参照日 n<E.Em1
A (20)accounting reference period 会计参照期间 "r@G@pe
A (21)accrual concept 应计概念 H-185]7
A (22)accrual expenses 应计费用 5lO
^;.cS,
A (23)acid test ration 速动比率(酸性测试比率) [G\o+D?2
A (24)acquisition 购置 SWT:frki`
A (25)acquisition accounting 收购会计 M2dmG<
A (26)activity based accounting 作业基础成本计算 c)03Ms4
D
A (27)adjusting events 调整事项 yOc|*O=]U
A (28)administrative expenses 行政管理费 :.DI_XN`
A (29)advice note 发货通知 }S,-uggz
A (30)amortization 摊销 i (0hvV>'
A (31)analytical review 分析性检查 zwnw
'
A (32)annual equivalent cost 年度等量成本法 9<v}LeX
A (33)annual report and accounts 年度报告和报表 4Hk6b09
A (34)appraisal cost 检验成本 Q? qjWZY
A (35)appropriation account 盈余分配账户 >&1um5K
A (36)articles of association 公司章程细则 A';n6ne%i
A (37)assets 资产 H-Pq!9[DB
A (38)assets cover 资产保障 ;
|6FdU
A (39)asset value per share 每股资产价值 SBX|Bcyk*
A (40)associated company 联营公司 `
VwN!B:
A (41)attainable standard 可达标准 Y[?`\c|
~Zmi(Ra
A (42)attributable profit 可归属利润 [%jxf\9jJ_
A (43)audit 审计 E`tQe5K
A (44)audit report 审计报告 847 R
A (45)auditing standards 审计准则 <Pio Q>~
A (46)authorized share capital 额定股本 ge$LIsE8
A (47)available hours 可用小时 Q<yAT(w
A (48)avoidable costs 可避免成本 YN^T$,*
B (49)back-to-back loan 易币贷款 dgslUg9z3g
B (50)backflush accounting 倒退成本计算 2A>C+Y[7\
B (51)bad debts 坏帐 7 W{~f?Sh
B (52)bad debts ratio 坏帐比率 a1|c2kT
B (53)bank charges 银行手续费 ,%Z&*n
B (54)bank overdraft 银行透支 s@s/'^`
B (55)bank reconciliation 银行存款调节表 k-Fdj5/
B (56)bank statement 银行对账单 <raG07{!*
B (57)bankruptcy 破产 "XhOsMJ
B (58)basis of apportionment 分摊基础 ESIzG
aM
B (59)batch 批量 jN6b*-2
B (60)batch costing 分批成本计算 \yG`Sfu2
B (61)beta factor B(市场)风险因素 (f~gEKcB2u
B (62)bill 账单 GmbIFOT~
B (63)bill of exchange 汇票 ]`d2_mu
B (64)bill of landing 提单 7@IFp~6<qK
B (65)bill of materials 用料预计单 (z2Z)_6L*L
B (66)bill payable 应付票据 MRs,l'
B (67)bill receivable 应收票据 74_xR
B (68)bin card 存货记录卡 ~
:EW>Fq%i
B (69)bonus 红利 O3Uh+gKQ
B (70)book-keeping 薄记 @!<d0_dnC
B (71)Boston classification 波士顿分类 On
&L#pf
B (72)breakeven chart 保本图 3 Z1OX]R
B (73)breakeven point 保本点 .T$D^?G!D
B (74)breaking-down time 复位时间 g4wZvra6%)
B (75)budget 预算 {a@
>6)
B (76)budget center 预算中心 9 mPIykAj8
B (77)budget cost allowance 预算成本折让 ~{M@?8wi
B (78)budget manual 预算手册 j o_
sAb
B (79)budget period 预算期间 )* TF"
B (80)budgetary control 预算控制 e\9g->DUs
B (81)budgeted capacity 预算生产能力 Us-A+)r*!
B (82)burden 制造费用 c
0-w6
B (83)business center 经营中心 sofu
B (84)business entity 营业个体 8
%ik853`
B (85)business unit 经营单位 P'tMu6+)
B (86)buy-out management 管理性购买产权 Pz@/|&]
B (87)by-product 副产品 :Q-oV8t{
C (88)called-up share capital 催缴股本 @Tr&`Hi
C (89)capacity 生产能力 7F(5)Utt
C (90)capacity ratios 生产能力比率 (ua q<Cvg
C (91)capital 资本 hH`Jb77L
C (92)capital assets pricing model资本资产计价模式 #) ]c0]p
C (93)capital commitment 承诺资本 SY1GR n
C (94)capital employed 已运用的资本 `c(\i$1JY)
C (95)capital expenditure 资本支出 n+;vjVS%
C (96)capital expenditureauthorization 资本支出核准 2+'|kt2
C (97)capital expenditure control 资本支出控制 &g0g]G21*I
C (98)capital expenditure proposal资本支出申请 =j~Q/-`EC0
C (99)capital funding planning 资本基金筹集计划 //.>>-~1m
C (100)capital gain 资本收益 :c7CiP
C (101)capital investment appraisal资本投资评估 }+0z,s~0.
C (102)capital maintenance 资本保全 O
k7zpq
C (103)capital resource planning 资本资源计划 3SNL5
C (104)capital surplus 资本盈余 DZs^ 2Zc
C (105)capital turnover 资本周转率 .X
`C^z]+
C (106)card 记录卡 OOB^gf}$'
C (107)cash 现金 m<: IFx#
C (108)cash account 现金账户 -@M3Dwsi3
C (109)cash book 现金账薄 kH?#B%N5
C (110)cash cow 金牛产品 vZkXt!%)
C (111)cash flow 现金流量 8!zbF<W9
C (112)cash discounted 现金贴现 G {b:i8}l
C (113)cash flow budget 现金流量预算 &?+WXL>
C (114)cash flow statement 现金流量表 EGS%C%>l/o
C (115)cash ledger 现金分类账 hz\WZ^
C (116)cash limit 现金限额 zOGR+Gq_Z
C (117)CCA 现时成本会计 U<Jt50O
C (118)center 中心 6E|
S
C (119)changeover time 变更时间 E>pVn2|
C (120)chartered entity 特许经济个体 V1utUGJV
C (121)cheque 支票 Qhy#r
C (122)cheque register 支票登记薄 ^$Krub{|
C (123)coin analysis 零钱分类 6)[<)?A.[
C (124)classification 分类 /P+q}L%
C (125)clock card 工时卡 `Ko[r
R+
C (126)code 代码 Rj6|Y"gq9
C (127)commitment accounting 承诺确认会计 %8FN0
C (128)common cost 共同成本 zn)yFnB!TH
C (129)company limited byguarantee 有限担保责任公司 l,d, T
C (130)company limited shares 股份有限公司 c2<,|D|
C (131)competitive position 竞争能力状况 |LmSWy*7
C (132)concept 概念
KAc >-c<
C (133)conglomerate 跨行业企业 ?)i1b\4Go
C (134)consistency concept 一致性概念 iiNSDc
C (135)consolidated accounts 合并报表 Eg8i _s~:
C (136)consolidation accounting 合并会计 w sY}JT
C (137)consortium 财团 `ZGcgO<c\
C (138)contingency plan 应急计划 yn~P{}68
C (139)contingent liabilities 或有负债 G/{
~_&t
C (140)continuous operation 连续生产 OW`STp!
C (141)contra 抵消 js <Ww$zFW
C (142)contract cost 合同成本 K+),?Q
?.p
C (143)contract costing 合同成本计算 $<w)j!
C (144)contribution 贡献毛益 YV([2
C (145)contribution centre 贡献中心 MFwO9"<A
C (146)contribution chart 贡献图 r:9gf?(&
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 $
j*Qo/xd
C (148)contribution to salesration 贡献毛益对销售比率 g1|w? pI1
C (149)control 控制 keCRvl Z4
C (150)control account 控制帐户 Cs1>bpY*R6
C (151)control limits 控制限度 kso*} uh0
C (152)controllability concept 可控制概念 &Lt@} 7$8
C (153)controllable cost 可控制成本 \:&@;!a
C (154)conversion cost 加工成本 %Q4i%:Qi
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 {THqz$KN
C (156)corporate appraisal 公司评估 o""~jc~
C (157)corporate planning 公司计划 g7V_[R(6
C (158)corporate social reporting 公司社会报告 p;%<mUI
C (159)corporation 股份公司 '6S %9ahE
C (160)cost 成本 {-WTV"L5*2
C (161)cost account 成本帐户 +jV_Wz
C (162)cost accounting 成本会计 bd \=h1
C (163)cost accounting manual 成本手册 '^}+Fv<O
C (164)cost accounts calendar 成本报表的日历时间 (3%t+aqq
C (165)cost adjustment 成本调整 2 ZG@!Y|
C (166)cost allocation 成本分配 %Fft
R1"
C (167)cost apportionment 成本分摊 p
FO^/P'
C (168)cost attribution 成本归属 (?Q|s,
C (169)cost audit 成本审计 7z'ha?
C (170)cost behaviour 成本性态 $H*/;`,\[
C (171)cost benefit analysis 成本效益分析 ][:rLs
C (172)cost center 成本中心 8^ #mvHah
C (173)cost driver 成本动因