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注会《审计》英语常用词汇 ZW+M<G
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1.audit 审计 l/*NscYtQ
2.attestation 鉴证 c+S<U*
3.credibility 可信赖程度 }SD*@w
4.audit of financial statements 财务报表审计 >%6a$r~@
5.agreed-upon procedures 执行商定程序 Odn`q=
6.high levels of assurance 高水平保证 G42J
7.compilation 编制 B|I9Ex~L
8.reliability 可靠性 M$J{clr
9.relevance 相关性 I
kWV|E
10.professional skepticism 职业谨慎 k]>1@
t
11.objectivity 客观性 n <,:;0{
12. professional competence 专业胜任能力 dlv1liSXL5
13.Senior/CPA-in-charge 项目经理 ?58,Ja
14.audit engagement letter 业务约定书 /FJ.W<hw
15.recurring audit 连续审计 <b.O^_zQF
16.the client 委托人 O~P1d&:L
17.change CPA 更换注册会计师 b?^
CnMO
18.the existing CPA 现任注册会计师 *C
~$<VYI
19.the successor CPA 后任注册会计师 n3z]&J5fr
20.the preceding CPA前任注册会计师 reP)&Fo
21.issue the audit report 出具审计报告 e};\"^HH
22.expert 专家 L.ML0H-
23.the board of directors 董事会 ob.Br:x
24.knowledge of the entity‘ s business 了解被审计单位情况 |7CFm
25.assess material misstatement risks评估重大错报风险 y@Gl'@-O
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 r'F)8%
27.a general knowledge of —— 初步了解―――的情况 Uf,fd
28.a more knowledge of—— 进一步了解的情况 xcHuH-}
29.the prior year‘s working papers 以前年度工作底稿 kO3N.t@n
30.minutes of meeting 会议纪要 (_0r'{`
31.business risks 经营风险 'G)UIjl
32.appropriateness 适当性 HuI?kLfj\
33.accounting estimate 会计估计 C<B+! 16
34.management representations 管理层声明 5jNDr`pnu
35.going concern assumption 持续经营假设 \8^c"%v,:
36.audit plan 审计计划 #@UzOQ>
37.significant audit areas 重点审计领域 9 $&$Fe
38.error 错误 e)M)q!nG
39.fraud舞弊 Ss~yy0
40.modified or additional procedures 修改或追加审计程序 (
O!Q[WLS
41.misappropriation of assets 侵占资产 c0U=Hj@@
42.transactions without substance 虚假交易 -\|S=<
g
43.unusual pressures 异常压力 x{_3/4
44.the suspected noncompliance 涉嫌存在违法行为 5>x?2rp
45.materialiy 重要性 "3;b,<0
46.exceed the materiality level 超过重要性水平 |& Pa`=sp
47.approach the materiality level 接近重要性水平 4\Q
pS
48.an acceptably low level 可接受水平 #?_8 *?
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 4:0y\M5u
50.misstatements or omissions 错报或漏报
U(6=;+q
51.aggregate 总计 5jey%)=
52.subsequent events 期后事项 nj4G8/U-q
53.adjust the financial statements 调整财务报表 A(@VjXl
54.perform additional audit procedures 实施追加的审计程序 TgjM@ir
55.audit risk 审计风险 pNNvg,hS8
56.detection risk 检查风险 Dt~ |)L+
57.inappropriate audit opinion 不适当的审计意见 @%b&(x^UD
58.material misstatement 重大的错报 N<e72x
59.tolerable misstatement 可容忍错报 @,
Kl"i;
60.the acceptable level of detection risk 可接受的检查风险 igO,Ge8}
61.assessed level of material misstatement risk 重大错报风险的评估水平 0-at#
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62.simall business 小规模企业 CzfGb4
63.accounting system 会计系统 cCB
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64.test of control 控制测试 7 (kC|q\4M
65.walk-through test 穿行测试 3/s" ;Kg,
66.communication 沟通 w!--K9
67.flow chart 流程图 ZcE:r+
68.reperformance of internal control 重新执行 +i@{h9"6g
69.audit evidence 审计证据 We)l_>G
70.substantive procedures 实质性程序 y!u=]BE
71.assertions 认定 x_oiPu.V
72.esistence 存在 ]
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73.occurrence 发生 :G[6c5j|V
74.completeness 完整性 3aUWQP2
75.rights and obligations 权利和义务 8<:.DFq
76.valuation and allocation 计价和分摊 I6vy:5d
77.cutoff 截止 |PxTm
78.accuracy 准确性 kNk$[Yfs
79.classification 分类 vw)lD9-"
80.inspection 检查 ~5]%+G
81.supervision of counting 监盘 VdOcKP.
82.observation 观察 FMEW['
83.confirmation 函证 z,K;GZuP
84.computation 计算 k1E(SXcW9
85.analytical procedures 分析程序 C
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86.vouch 核对 6DT^:LHS
87.trace 追查 hCpcX"wND
88.audit sampling 审计抽样 .C\##
89.error 误差 /8Ru O
90.expected error 预期误差 HY2*5#T
91.population 总体 b <z)4
92.sampling risk 抽样风险 >m+Fm=
93.non- sampling risk 非抽样风险 Wy.^1M/n>~
94.sampling unit 抽样单位 DIBoIWSuR
95.statistical sampling 统计抽样 P$#{a2
96.tolerable error 可容忍误差 ZG$PW<73~
97.the risk of under reliance 信赖不足风险 k9m9IE"9=$
98.the risk of over reliance 信赖过度风险 uD4j.%
99.the risk of incorrect rejection 误拒风险 *W-:]t3CR
100. the risk of incorrect acceptance 误受风险 \e9rXh%
101.working trial balance 试算平衡表 952l1c!
102.index and cross-referencing 索引和交叉索引 czg9tG8
103.cash receipt 现金收入 h>"j!|#!s
104.cash disbursement 现金支出 -gB9476-
105.bank statement 银行对账单 -]Y@_T.C
106.bank reconciliation 银行存款余额调节表 O)$Pvll
107.balance sheet date 资产负债表日 $*
+IsP!
108.net realizable value 可变现净值 )skz_a}]8
109.storeroom 仓库 'YvRkWf:KC
110.sale invoice 销售发票 D"M[}$P
111.price list 价目表 -?p4"[
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 KBa ]s q_
114.purchase requisition 请购单 '.{_
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115.receiving report 验收报告 P09f
116.gross margin 毛利 x@3"
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117.manufacturing overhead 制造费用 txik
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118.material requisition 领料单 Z=dM7 Lj*
119.inventory-taking 存货盘点 722:2 {
120.bond certificate 债券 } 89-U
121.stock certificate 股票 +Ze;BKZ3
122.audit report 审计报告 +~$pkxD"
123.entity 被审计单位 CUnBi? Mi
124.addressee of the audit report 审计报告的收件人 G@zJf
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125.unqualified opinion 无保留意见 2(U;{;\n*
126.qualified opinion 保留意见 w+u1"
127.disclaimer of opinion 无法表示意见 N/78Ub
128.adverse opinion 否定意见 B \LmE+a>
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A (1)ABC 作业基础成本计算 G%ZP`
A (2)absorbed overhead 已吸收制造费用 _tRRIW"Vx"
A (3)absorption costing 吸收成本计算 GH \
Sy
A (4)account 账户,报表 :-Ml?:0_X
A (5)accounting postulate 会计假设 e}+Zj'5
A (6)accounting series release 会计公告文件 e2yCWolmTS
A (7)accounting valuation 会计计价 m/3,;P.6
A (8)account sale 承销清单 *x:*Q \|
A (9)accountability concept 经营责任概念 ~REfr}0
A (10)accountancy 会计职业 F*T$n"^
A (11)accountant 会计师 =~>g--^U
A (12)accounting 会计 sYbmL`{
A (13)agency cost 代理成本 Xe&p.v
A (14)accounting bases 会计基础 i5aY{3!
A (15)accounting manual 会计手册 Tje(hnN
A (16)accounting period 会计期间 hHZ'*,9 y
A (17)accounting policies 会计方针 V8Ri2&|3
A (18)accounting rate of return 会计报酬率 O-huC:zZh
A (19)accounting reference date 会计参照日 )-X/"d
A (20)accounting reference period 会计参照期间 GvZ[3GT
A (21)accrual concept 应计概念 Zo,066'+[.
A (22)accrual expenses 应计费用 Y?$
A (23)acid test ration 速动比率(酸性测试比率) /;kSa}"Q
A (24)acquisition 购置 fejC,H4I
A (25)acquisition accounting 收购会计 ,m8mh)K?0>
A (26)activity based accounting 作业基础成本计算 /+1(,S
A (27)adjusting events 调整事项 Q'Tg0,,S
A (28)administrative expenses 行政管理费 ^HxIy;EQ<z
A (29)advice note 发货通知 pD('6C;
A (30)amortization 摊销 B77`azwF
A (31)analytical review 分析性检查 `FEa(Q+s
A (32)annual equivalent cost 年度等量成本法 lQd7p+21
A (33)annual report and accounts 年度报告和报表 #qFY`fVf1
A (34)appraisal cost 检验成本 ,OERDWW|6
A (35)appropriation account 盈余分配账户 7MGvw-Tpb7
A (36)articles of association 公司章程细则 Qj'Ik
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A (37)assets 资产 F0~<p[9Nx
A (38)assets cover 资产保障 '/)qI.
A (39)asset value per share 每股资产价值 i\O^s ]
A (40)associated company 联营公司 ":f]egq
-
A (41)attainable standard 可达标准 {xH?b0>
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1
A (42)attributable profit 可归属利润 a{@}vZx>3
A (43)audit 审计 p!5'#\^f
A (44)audit report 审计报告 LM+d3|gSV
A (45)auditing standards 审计准则 tt#dO@G#Fe
A (46)authorized share capital 额定股本 [Ky3WppR
A (47)available hours 可用小时 R8_I ASs
A (48)avoidable costs 可避免成本 Svb>s|D
B (49)back-to-back loan 易币贷款 .`Q^8|$-K
B (50)backflush accounting 倒退成本计算 RWGf]V]6
B (51)bad debts 坏帐 OQ-
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B (52)bad debts ratio 坏帐比率 9?8PMh.
B (53)bank charges 银行手续费 6T4I,XrY_F
B (54)bank overdraft 银行透支 i")0 3b
B (55)bank reconciliation 银行存款调节表 mBE&>}G<
B (56)bank statement 银行对账单 0{g*\W*+~
B (57)bankruptcy 破产 Bp3E)l
B (58)basis of apportionment 分摊基础 &!OEd]
B (59)batch 批量 yIrJaS-
B (60)batch costing 分批成本计算 xDGS`o_w_
B (61)beta factor B(市场)风险因素 6pSi-FH
B (62)bill 账单
o8Gygi5
B (63)bill of exchange 汇票 R(`:~@3\6
B (64)bill of landing 提单 tAF?.\x"g
B (65)bill of materials 用料预计单 tq}45{FH3
B (66)bill payable 应付票据 pF4Z4?W
B (67)bill receivable 应收票据 :
nQlS
B (68)bin card 存货记录卡 h%krA<G9
B (69)bonus 红利 y TD4![
B (70)book-keeping 薄记 ,/D}a3JD
B (71)Boston classification 波士顿分类 >WIc"y.
B (72)breakeven chart 保本图 Vv45w#w;
B (73)breakeven point 保本点 #<S*MGp!=
B (74)breaking-down time 复位时间 z
-!w/Bv@
B (75)budget 预算 =o~GLbsER
B (76)budget center 预算中心 pK@=]K~l0
B (77)budget cost allowance 预算成本折让 b7Jxv7$e
B (78)budget manual 预算手册 v6s,lC5qR
B (79)budget period 预算期间 !R"W2 Z4h
B (80)budgetary control 预算控制 Q-n8~Ey1a
B (81)budgeted capacity 预算生产能力 pYx,*kG:HW
B (82)burden 制造费用 ,VHqZ'6
B (83)business center 经营中心 })H d]a
B (84)business entity 营业个体
nUOi~cs
B (85)business unit 经营单位 kIVQ2hmv
B (86)buy-out management 管理性购买产权 P"8Ix
B (87)by-product 副产品 8o$rF7.-
C (88)called-up share capital 催缴股本 k~^4
C (89)capacity 生产能力 ]xr0]
C (90)capacity ratios 生产能力比率 UowvkVa
C (91)capital 资本 n7cy[%yT
C (92)capital assets pricing model资本资产计价模式 x}yl Rg`[
C (93)capital commitment 承诺资本 :<t=??4m
C (94)capital employed 已运用的资本 d_,5;M^k
C (95)capital expenditure 资本支出 t$18h2yOL
C (96)capital expenditureauthorization 资本支出核准 T&?g)
C (97)capital expenditure control 资本支出控制 IT1YF.i
C (98)capital expenditure proposal资本支出申请 G}fBd
C (99)capital funding planning 资本基金筹集计划 <X:JMj+
C (100)capital gain 资本收益 c Mgd
C (101)capital investment appraisal资本投资评估 U`%t&7)
C (102)capital maintenance 资本保全 ->8Kd1^F
C (103)capital resource planning 资本资源计划 +?$J8Paf
C (104)capital surplus 资本盈余
mb1mlsE
C (105)capital turnover 资本周转率 rm8Ys61\=
C (106)card 记录卡 QQM:[1;RT
C (107)cash 现金 P>VoA
C (108)cash account 现金账户 1f`De`zXzr
C (109)cash book 现金账薄 7nek,8b
C (110)cash cow 金牛产品 C#kE{Qw10r
C (111)cash flow 现金流量 <+_XGOt0<
C (112)cash discounted 现金贴现 X
z
J#)}f
C (113)cash flow budget 现金流量预算 2DQVl
C (114)cash flow statement 现金流量表 ;xZ+1zmL0
C (115)cash ledger 现金分类账 y9r4]45
C (116)cash limit 现金限额 "m K`3</G
C (117)CCA 现时成本会计 VJ~D.ec
C (118)center 中心 J~m$7T3Af
C (119)changeover time 变更时间 2n:<F9^"
C (120)chartered entity 特许经济个体 ?woL17Gt
C (121)cheque 支票 ~_
\Ra%
C (122)cheque register 支票登记薄 ;W,* B.~
C (123)coin analysis 零钱分类 *;fTiL
C (124)classification 分类 %Mda<3P
C (125)clock card 工时卡 '
;tlV
u
C (126)code 代码 )9YDNVo*-
C (127)commitment accounting 承诺确认会计 g:o/^_
C (128)common cost 共同成本 l<v{8:,e #
C (129)company limited byguarantee 有限担保责任公司 Lce,]z\_
C (130)company limited shares 股份有限公司 }r:"X<`
C (131)competitive position 竞争能力状况 |+Y-i4t
C (132)concept 概念 v$y\X3)mB
C (133)conglomerate 跨行业企业 hX.cdt_?
C (134)consistency concept 一致性概念 p<mL%3s0
C (135)consolidated accounts 合并报表 7Qd4L.
C (136)consolidation accounting 合并会计 ~H}Z;n
]H
C (137)consortium 财团 &FXf]9
_X
C (138)contingency plan 应急计划 aTvyzr1
C (139)contingent liabilities 或有负债 )Te\6qM
C (140)continuous operation 连续生产 X-\$<DiJGv
C (141)contra 抵消 N[_T3(
C (142)contract cost 合同成本 @]Jq28
C (143)contract costing 合同成本计算 y\FQt];z)
C (144)contribution 贡献毛益 #{6VdWZ
C (145)contribution centre 贡献中心 O*u
C (146)contribution chart 贡献图 56Wh<i3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 n!4}Hwz!
C (148)contribution to salesration 贡献毛益对销售比率 PaTOlHr
C (149)control 控制
0~nX7
C (150)control account 控制帐户 `oxBIn*BD
C (151)control limits 控制限度 x1@,k=qrd
C (152)controllability concept 可控制概念 @K"$M>n$Z
C (153)controllable cost 可控制成本 GgpE"M?
C (154)conversion cost 加工成本 D$FTnY
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
,$6si
C (156)corporate appraisal 公司评估 *d8
%FQ
C (157)corporate planning 公司计划 L1kn="5
C (158)corporate social reporting 公司社会报告 aj?ZVa6
C (159)corporation 股份公司 ;6V~yB
C (160)cost 成本 3~sV-
C (161)cost account 成本帐户 \n}%RD-Ce
C (162)cost accounting 成本会计 t]B`>SL3W
C (163)cost accounting manual 成本手册 [vr"FLM|9
C (164)cost accounts calendar 成本报表的日历时间 fHaF9o+/b
C (165)cost adjustment 成本调整 Ic3a\FTr\
C (166)cost allocation 成本分配 %p\~
C (167)cost apportionment 成本分摊 xhALJfv
C (168)cost attribution 成本归属 ^@x&n)nzP
C (169)cost audit 成本审计 "/R?XCBZsb
C (170)cost behaviour 成本性态 @.L#u#
C (171)cost benefit analysis 成本效益分析 Ktk?(49
C (172)cost center 成本中心 <8(q
.
C (173)cost driver 成本动因