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注会《审计》英语常用词汇 THVF(M4v
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1.audit 审计 x%hV5KW
2.attestation 鉴证 ;ewqGDe'3
3.credibility 可信赖程度 fLtN-w6t
4.audit of financial statements 财务报表审计 vhEqHjR:
5.agreed-upon procedures 执行商定程序 R2e":`0I
6.high levels of assurance 高水平保证 y
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7.compilation 编制 D('
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8.reliability 可靠性 >8*0"Q
9.relevance 相关性 ep$C
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10.professional skepticism 职业谨慎 LA837P
11.objectivity 客观性 dbE]&w`?d
12. professional competence 专业胜任能力 ;v*J:Mn/=
13.Senior/CPA-in-charge 项目经理 $+P6R`K
14.audit engagement letter 业务约定书 b-`=^ny)K
15.recurring audit 连续审计 }Ai_peO0a
16.the client 委托人 InAx;2'A:
17.change CPA 更换注册会计师 _
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18.the existing CPA 现任注册会计师 Un~8N
19.the successor CPA 后任注册会计师 mBrH`!
20.the preceding CPA前任注册会计师 tbH`VD"u
21.issue the audit report 出具审计报告 yMd<<:Ap
22.expert 专家 or8`.hEHI
23.the board of directors 董事会 1@i|[
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24.knowledge of the entity‘ s business 了解被审计单位情况 6H #4iMeh
25.assess material misstatement risks评估重大错报风险 Bp7`W:?#"
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 + n)_\@aQ
27.a general knowledge of —— 初步了解―――的情况 ?f8)_t}^\
28.a more knowledge of—— 进一步了解的情况 w
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29.the prior year‘s working papers 以前年度工作底稿 $$5E+UDOs
30.minutes of meeting 会议纪要 ' 1 }ybSG
31.business risks 经营风险 X
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32.appropriateness 适当性 _ddOsg|U
33.accounting estimate 会计估计 <27:O,I
34.management representations 管理层声明 kA"|PtrW
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 gfW_S&&q
37.significant audit areas 重点审计领域 Nuebxd
38.error 错误 B&M-em=
39.fraud舞弊 r=J+
40.modified or additional procedures 修改或追加审计程序 ROWI.|
41.misappropriation of assets 侵占资产 4ZX6=-u^
42.transactions without substance 虚假交易 dPm_jX
43.unusual pressures 异常压力 t/k MV6
44.the suspected noncompliance 涉嫌存在违法行为 %
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45.materialiy 重要性 m-v0=+~&
46.exceed the materiality level 超过重要性水平 Gkr]8J
47.approach the materiality level 接近重要性水平 .XVW2ISv
48.an acceptably low level 可接受水平 vT&)
5nN
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-;Dq'+
50.misstatements or omissions 错报或漏报 '|7'dlW
51.aggregate 总计 V#P`FX
52.subsequent events 期后事项 <b,oF]+;z
53.adjust the financial statements 调整财务报表 QF74'
54.perform additional audit procedures 实施追加的审计程序 O u-/dE%
55.audit risk 审计风险 }<9IH%sgF
56.detection risk 检查风险 v]?zG&Jh
57.inappropriate audit opinion 不适当的审计意见 6 6%_p]U
58.material misstatement 重大的错报 [gybdI5wur
59.tolerable misstatement 可容忍错报 qj#C8Tc7
60.the acceptable level of detection risk 可接受的检查风险 b)(rlX
61.assessed level of material misstatement risk 重大错报风险的评估水平 &*nq.l76X`
62.simall business 小规模企业 Dga;GYx
63.accounting system 会计系统 fN!lXPgM
64.test of control 控制测试 JnY.]:
65.walk-through test 穿行测试 6]^~yby P
66.communication 沟通 {@7xOOAw
67.flow chart 流程图 \+T U{vr
68.reperformance of internal control 重新执行 S%p.|!
69.audit evidence 审计证据 DfsPg':z
70.substantive procedures 实质性程序 GpZ}xY'|w,
71.assertions 认定 E |K|AdL
72.esistence 存在 Pl\r|gS;
73.occurrence 发生 JP1XH k
74.completeness 完整性 xo.k:F
75.rights and obligations 权利和义务 !XqU'xxC
76.valuation and allocation 计价和分摊 Zn{Y+ce7d
77.cutoff 截止 ]=Dzr<*v
78.accuracy 准确性 sd,KB+)
79.classification 分类 EZee
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80.inspection 检查 U ID0|+%Y
81.supervision of counting 监盘 NE)Yd7m-
82.observation 观察 5kx-s6`!
83.confirmation 函证 !zZ3F|+HB
84.computation 计算 )#Le"&D
85.analytical procedures 分析程序 8fSY@
86.vouch 核对 [q!/YL3%
87.trace 追查 g@ 2f&m
88.audit sampling 审计抽样 *Tum(wWZ
89.error 误差
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90.expected error 预期误差 8svN*`[
91.population 总体 sJ{J@/5
92.sampling risk 抽样风险 Fxx-2(U
93.non- sampling risk 非抽样风险 Z4s+8cTHn
94.sampling unit 抽样单位 ?_t_rF(?6
95.statistical sampling 统计抽样 V]5MIiNl
96.tolerable error 可容忍误差 $}8@?>-w
97.the risk of under reliance 信赖不足风险 EpU}~vC9C
98.the risk of over reliance 信赖过度风险 H{et2J<H
99.the risk of incorrect rejection 误拒风险 ?P%-p
100. the risk of incorrect acceptance 误受风险 vs%d}]v
101.working trial balance 试算平衡表 Qv}TUX4
102.index and cross-referencing 索引和交叉索引 )&s9QBo{b
103.cash receipt 现金收入 PSHzB!
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104.cash disbursement 现金支出 {%+UQ!]d8
105.bank statement 银行对账单 Y.b?.)u&
106.bank reconciliation 银行存款余额调节表 ^e{]WH?
107.balance sheet date 资产负债表日 t\XA
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108.net realizable value 可变现净值 v];P| Fi
109.storeroom 仓库 P}=U
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110.sale invoice 销售发票 hlBMRx49
111.price list 价目表 ,v#O{ma
112.positive confirmation request 积极式询证函 0t(2^*I?>
113.negative confirmation request 消极式询证函 -xVZm8y
114.purchase requisition 请购单 -A^o5s
115.receiving report 验收报告 O~#A )d6
116.gross margin 毛利 }1EtM/Ni{!
117.manufacturing overhead 制造费用 bk|?>yd
118.material requisition 领料单 ~5>k_\G8
119.inventory-taking 存货盘点 ix_&os]L_
120.bond certificate 债券 Ke^9R-jP
121.stock certificate 股票 &>xz
122.audit report 审计报告 64qqJmG3
123.entity 被审计单位 %z6_ ,|%
124.addressee of the audit report 审计报告的收件人 <8ih >s(C
125.unqualified opinion 无保留意见 ENy$sS6[D
126.qualified opinion 保留意见 +Kp8X53
127.disclaimer of opinion 无法表示意见 )4R[C={
128.adverse opinion 否定意见 :?j]W2+kR
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A (1)ABC 作业基础成本计算 fXSuJ<G
A (2)absorbed overhead 已吸收制造费用 N$.=1Q$F6
A (3)absorption costing 吸收成本计算 ny}_^3
A (4)account 账户,报表 jbe_r<{
A (5)accounting postulate 会计假设 TDX~?>P
A (6)accounting series release 会计公告文件 X#o<))
A (7)accounting valuation 会计计价 fRjp(m
A (8)account sale 承销清单 >mj WC) U
A (9)accountability concept 经营责任概念 aZ8f>t1Q
A (10)accountancy 会计职业 O4cBn{Dq9
A (11)accountant 会计师 eExI3"|Q
A (12)accounting 会计 uT>"(wnJ|
A (13)agency cost 代理成本 OHv4Yy]$B
A (14)accounting bases 会计基础 L;=3n[^x
A (15)accounting manual 会计手册 ?-'G
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A (16)accounting period 会计期间 tB`IBuy9!"
A (17)accounting policies 会计方针 Z>[n~{-,p
A (18)accounting rate of return 会计报酬率 P2F8[o!<
A (19)accounting reference date 会计参照日 8Oa+,?<0x
A (20)accounting reference period 会计参照期间 Sqx'nXgO
A (21)accrual concept 应计概念 deEc;IAo
A (22)accrual expenses 应计费用 dKY#Tl]
A (23)acid test ration 速动比率(酸性测试比率) 7NkMr8[}F
A (24)acquisition 购置 (
6ucA
A (25)acquisition accounting 收购会计
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A (26)activity based accounting 作业基础成本计算 /!sGO:
A (27)adjusting events 调整事项 YIF|8b\
A (28)administrative expenses 行政管理费 `neo.]
A (29)advice note 发货通知 y+
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A (30)amortization 摊销 o$ #q/L
A (31)analytical review 分析性检查 P?@o?
A (32)annual equivalent cost 年度等量成本法 h0C>z2iH
A (33)annual report and accounts 年度报告和报表 s@p:
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A (34)appraisal cost 检验成本 6]mAtA`Y
A (35)appropriation account 盈余分配账户 ';m;K
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A (36)articles of association 公司章程细则 m95]
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A (37)assets 资产 r::0\{{r"p
A (38)assets cover 资产保障 o1k+dJUd
A (39)asset value per share 每股资产价值 })j N
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A (40)associated company 联营公司 }}l jVUpC%
A (41)attainable standard 可达标准 rP#&WSLVj
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A (42)attributable profit 可归属利润 )6%a9&~H
A (43)audit 审计 fNV-_^,R9
A (44)audit report 审计报告 PbfgWGr
A (45)auditing standards 审计准则 rH'|$~a
A (46)authorized share capital 额定股本 k\RS L
A (47)available hours 可用小时 j8%Y[:~D
A (48)avoidable costs 可避免成本 !b$]D?=}
B (49)back-to-back loan 易币贷款 iu$Y0.H@
B (50)backflush accounting 倒退成本计算 {{AZW
B (51)bad debts 坏帐 ^a$L9p(
B (52)bad debts ratio 坏帐比率 ^O}J',Fm%f
B (53)bank charges 银行手续费 Cq[Hh#q
B (54)bank overdraft 银行透支 yyGn<
B (55)bank reconciliation 银行存款调节表 lYey7tl{
B (56)bank statement 银行对账单 xIH= gK
B (57)bankruptcy 破产 LYiIJAZ.
B (58)basis of apportionment 分摊基础 x`I"%pG
B (59)batch 批量 |pBvy1e4)
B (60)batch costing 分批成本计算 h
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B (61)beta factor B(市场)风险因素 ^])s\a$
B (62)bill 账单 t#%J=zF{
B (63)bill of exchange 汇票 DQ&\k'"\
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 ZZ/k7(8
B (66)bill payable 应付票据 79I"F'
B (67)bill receivable 应收票据 E= .clA
B (68)bin card 存货记录卡 L* ScSxw
B (69)bonus 红利 EKS?3z%!
B (70)book-keeping 薄记 Htfq?\ FD
B (71)Boston classification 波士顿分类 bP,Ka
B (72)breakeven chart 保本图 KUC%Da3
B (73)breakeven point 保本点 pD
}b $
B (74)breaking-down time 复位时间 g?K? Fn.}
B (75)budget 预算 k5*Z@a
B (76)budget center 预算中心 }h* j{b,
B (77)budget cost allowance 预算成本折让 SwaMpNXL
B (78)budget manual 预算手册 c=^69>w
B (79)budget period 预算期间 %cJdVDW`L
B (80)budgetary control 预算控制 BqM[{Kv
B (81)budgeted capacity 预算生产能力 _Fe=:q
B (82)burden 制造费用 V;Q@'<w
B (83)business center 经营中心 ap,zC)[
B (84)business entity 营业个体 bR$5G
B (85)business unit 经营单位 x![
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B (86)buy-out management 管理性购买产权 m)]|mYjju
B (87)by-product 副产品 T!Lv%i*|Y
C (88)called-up share capital 催缴股本 Sy<io@df
C (89)capacity 生产能力 er2;1TW3E
C (90)capacity ratios 生产能力比率 b<[]z,
C (91)capital 资本 O&}R
C (92)capital assets pricing model资本资产计价模式 T5}5uk9
C (93)capital commitment 承诺资本 RRzLQ7J
C (94)capital employed 已运用的资本 q^7=/d8
C (95)capital expenditure 资本支出 19RbIG/X
C (96)capital expenditureauthorization 资本支出核准 s@Loax6@B
C (97)capital expenditure control 资本支出控制 a&dP@)
C (98)capital expenditure proposal资本支出申请 .y0u"@iF
C (99)capital funding planning 资本基金筹集计划 @}uo:b:Q
C (100)capital gain 资本收益 wUfPnAD.'
C (101)capital investment appraisal资本投资评估 r"p"UW9og
C (102)capital maintenance 资本保全 SpOSUpl%
C (103)capital resource planning 资本资源计划 C4t~k
C (104)capital surplus 资本盈余 M'oQ<,yW-
C (105)capital turnover 资本周转率 P ?96;
C (106)card 记录卡 Hl*#iUq
C (107)cash 现金 }WF6w+
C (108)cash account 现金账户 xK4E+^ b
C (109)cash book 现金账薄 jpOcug`f
C (110)cash cow 金牛产品 Z=<D`
C (111)cash flow 现金流量 V343IT\
C (112)cash discounted 现金贴现 >SS^qjh/
C (113)cash flow budget 现金流量预算 Yp8XZ3
C (114)cash flow statement 现金流量表 Ik@MIxLK
C (115)cash ledger 现金分类账 %o`Cp64`Q
C (116)cash limit 现金限额 Mko,((>I1
C (117)CCA 现时成本会计 &(jt|?{
C (118)center 中心 Zm(}~C29
C (119)changeover time 变更时间 dEo r+5}
C (120)chartered entity 特许经济个体 ZmI#-[/
C (121)cheque 支票 buWF6LFC
C (122)cheque register 支票登记薄 ]eX(K5 A
C (123)coin analysis 零钱分类 PWfd<Yf!
C (124)classification 分类 .Np!Qp1*
C (125)clock card 工时卡 mXM U
C (126)code 代码 q^~w:$^U
C (127)commitment accounting 承诺确认会计 JD AX^]
C (128)common cost 共同成本 #vViEBVeN
C (129)company limited byguarantee 有限担保责任公司 &
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C (130)company limited shares 股份有限公司 Ie8SPNY-H
C (131)competitive position 竞争能力状况 D2io3Lo$ov
C (132)concept 概念 B74]hgK
C (133)conglomerate 跨行业企业 db3.X~Cn#s
C (134)consistency concept 一致性概念 2%MS$Fto
C (135)consolidated accounts 合并报表 akwS;|SZ
C (136)consolidation accounting 合并会计 6^FUuj.
C (137)consortium 财团 0 4oMgH>Vd
C (138)contingency plan 应急计划 k_Lv\'Ok
C (139)contingent liabilities 或有负债 W=2]!%3#
C (140)continuous operation 连续生产 jtqU`|FSQ
C (141)contra 抵消 SK_N|X].
C (142)contract cost 合同成本 cl M6R
C (143)contract costing 合同成本计算 n.o_._mu2
C (144)contribution 贡献毛益 ;:bnLSPo
C (145)contribution centre 贡献中心 t3!~=U
C (146)contribution chart 贡献图 t~Ic{%bdA
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ^HHT>K-m
C (148)contribution to salesration 贡献毛益对销售比率 ~Q=^YZgn8
C (149)control 控制 4hn'b[
C (150)control account 控制帐户 T'N/A9{q
C (151)control limits 控制限度 |1T[P)Q
C (152)controllability concept 可控制概念 3v)``
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C (153)controllable cost 可控制成本 ={{q_G\WD
C (154)conversion cost 加工成本 T\Jm=+]c!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 2F ~SH
C (156)corporate appraisal 公司评估 a
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C (157)corporate planning 公司计划 #Q|ACNpYM
C (158)corporate social reporting 公司社会报告 K{ FBrh
C (159)corporation 股份公司 |;YDRI
C (160)cost 成本 5L\Im
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C (161)cost account 成本帐户 `>0(N.'T
C (162)cost accounting 成本会计 5[^Rf'wy
C (163)cost accounting manual 成本手册 ZPHatC
C (164)cost accounts calendar 成本报表的日历时间 jW}hLjlN
C (165)cost adjustment 成本调整 6O'Y@9#
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 \u 6/nvZ]N
C (168)cost attribution 成本归属 /)r[}C0
C (169)cost audit 成本审计 T`Xz*\}Zb
C (170)cost behaviour 成本性态 YO;@Tj2)x
C (171)cost benefit analysis 成本效益分析 D5!I{hp"
C (172)cost center 成本中心 rwAycW7
C (173)cost driver 成本动因