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注会《审计》英语常用词汇 [_,Gk]F=
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1.audit 审计 v05B7^1@_
2.attestation 鉴证 Th[Gu8b3
3.credibility 可信赖程度 lL{1wCsl
4.audit of financial statements 财务报表审计 v a
j
5.agreed-upon procedures 执行商定程序 _|%l) KO
6.high levels of assurance 高水平保证 [_SV$Jz
7.compilation 编制 FR9*WI
8.reliability 可靠性 '}eA2Q>BV
9.relevance 相关性 }|
!9aojr
10.professional skepticism 职业谨慎 i!9|R)c
11.objectivity 客观性 {&Es3+{A
12. professional competence 专业胜任能力 =
hse2f
13.Senior/CPA-in-charge 项目经理 /6Vn WrN_
14.audit engagement letter 业务约定书 bTN0 n
15.recurring audit 连续审计 *dE5yS`H
16.the client 委托人 1l*O;J9By
17.change CPA 更换注册会计师 a]mPc^h
18.the existing CPA 现任注册会计师 Ko|p&-Z;
19.the successor CPA 后任注册会计师 GVlTW?5
20.the preceding CPA前任注册会计师 `lA[-x~
21.issue the audit report 出具审计报告 )
; <Le6
22.expert 专家 iS%md
23.the board of directors 董事会 ZyQ+}rO
24.knowledge of the entity‘ s business 了解被审计单位情况 EM&;SQ;C9
25.assess material misstatement risks评估重大错报风险 +rA:/!b)Y
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 s$ v<p(yl
27.a general knowledge of —— 初步了解―――的情况 ubvXpK:.
28.a more knowledge of—— 进一步了解的情况 :i>/aRNh1
29.the prior year‘s working papers 以前年度工作底稿 Ivue"_i;!
30.minutes of meeting 会议纪要 N)H
_4L
31.business risks 经营风险 O=LiCSNEV
32.appropriateness 适当性 g=)djXW
33.accounting estimate 会计估计 7w]NG`7
34.management representations 管理层声明 @rT}V>2I
35.going concern assumption 持续经营假设 Skn2-8;10
36.audit plan 审计计划 !WD~zZ|
37.significant audit areas 重点审计领域 '7Aj0U(
38.error 错误 jJfV_#'N'
39.fraud舞弊 Mm'q4DV^
40.modified or additional procedures 修改或追加审计程序 E:C-k^/[Y
41.misappropriation of assets 侵占资产 c3NUJ~>=y
42.transactions without substance 虚假交易 V;}6C&aP.
43.unusual pressures 异常压力 bBC!fh!L"
44.the suspected noncompliance 涉嫌存在违法行为 <h"*"q|9
45.materialiy 重要性 NtnKS@Ht
46.exceed the materiality level 超过重要性水平 [)&(zJHX
47.approach the materiality level 接近重要性水平 z8"(Yy7m
48.an acceptably low level 可接受水平 O%n =n3
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 W7ffdODb
50.misstatements or omissions 错报或漏报 qr~=
S
51.aggregate 总计 ?{Gf'Y}y&
52.subsequent events 期后事项 6+;B2;*3
53.adjust the financial statements 调整财务报表 OVE5:)$x
54.perform additional audit procedures 实施追加的审计程序 jdF~0#vH
55.audit risk 审计风险 z]J
pvw`p
56.detection risk 检查风险 ' Oe}Ja
57.inappropriate audit opinion 不适当的审计意见 4xE [S
58.material misstatement 重大的错报 7Vd"AVn}g
59.tolerable misstatement 可容忍错报 p*^[
~} N
60.the acceptable level of detection risk 可接受的检查风险 (.DX</f/4
61.assessed level of material misstatement risk 重大错报风险的评估水平 V9"?}cR/W;
62.simall business 小规模企业 1*>lYd8_
63.accounting system 会计系统 a.5^zq7#!
64.test of control 控制测试 ~!Q\\_
65.walk-through test 穿行测试 JZS#Q\JN
66.communication 沟通 1tNmiAu
67.flow chart 流程图 &74*CO9B9
68.reperformance of internal control 重新执行 c!{]Z_d\
69.audit evidence 审计证据 u0vq`5L
70.substantive procedures 实质性程序 z'FJx2
71.assertions 认定 :$#";t|
72.esistence 存在 JTxHM?/G
73.occurrence 发生 $M(ZKS3,j
74.completeness 完整性 du:%{4
75.rights and obligations 权利和义务 3;h%mkKQ+
76.valuation and allocation 计价和分摊 -brn&1oJ
77.cutoff 截止 )Z2l*fV
78.accuracy 准确性 =n}+p>\s
79.classification 分类 ny. YkN2
80.inspection 检查 -X6[qLq
81.supervision of counting 监盘 r^$4]@Wn
82.observation 观察 Ao:<aX,=
83.confirmation 函证 MJ)aY2
84.computation 计算 9mT;>mE
85.analytical procedures 分析程序 ]} +
NT
86.vouch 核对 ;6?VkF
87.trace 追查 {'QA0K
88.audit sampling 审计抽样 N>'T"^S/
89.error 误差 X8Xw'
90.expected error 预期误差 *k]izWsV*
91.population 总体 `XJU$c
92.sampling risk 抽样风险 f[bx|6
93.non- sampling risk 非抽样风险 .<!Jhf$
94.sampling unit 抽样单位 : Nf-}
"
95.statistical sampling 统计抽样 ^,$>z*WQ.
96.tolerable error 可容忍误差 2bB&/Uumsd
97.the risk of under reliance 信赖不足风险 tw`{\kWG
98.the risk of over reliance 信赖过度风险 HZ#<+~J
99.the risk of incorrect rejection 误拒风险 &mM[q'V
100. the risk of incorrect acceptance 误受风险 l9%oKJ;
101.working trial balance 试算平衡表 \*C}[D
102.index and cross-referencing 索引和交叉索引 {bSi3 oI
103.cash receipt 现金收入 fgg;WXcT ~
104.cash disbursement 现金支出 zuR F6?un
105.bank statement 银行对账单 \.R+|`{tf
106.bank reconciliation 银行存款余额调节表 .mse.$TK.^
107.balance sheet date 资产负债表日 pV3o\bk!
108.net realizable value 可变现净值 ^E5[~C*o3
109.storeroom 仓库 Z5vpo$l
110.sale invoice 销售发票 )T=cd
111.price list 价目表 Rw54`_kFEB
112.positive confirmation request 积极式询证函 c&Mci"nj0
113.negative confirmation request 消极式询证函 p&:(D=pIu
114.purchase requisition 请购单 O%(E 6
n
115.receiving report 验收报告 U(.3[x
116.gross margin 毛利 `xO9xo#
117.manufacturing overhead 制造费用 BtSl%(w
118.material requisition 领料单 6+MZ39xC
119.inventory-taking 存货盘点 yH<^txNF
120.bond certificate 债券 -L&FguoVB
121.stock certificate 股票 k-v@sb24_
122.audit report 审计报告 2xchjU-
123.entity 被审计单位 bUW`MH7yJ
124.addressee of the audit report 审计报告的收件人 llf|d'5Nl
125.unqualified opinion 无保留意见 B/
(]AWi+
126.qualified opinion 保留意见 v$O%U[e<
127.disclaimer of opinion 无法表示意见 )1>fQ9
128.adverse opinion 否定意见 )V}u}5
)1KlcF
A (1)ABC 作业基础成本计算 Tn~b#-0
A (2)absorbed overhead 已吸收制造费用 LM*#DLadk
A (3)absorption costing 吸收成本计算 (Ut)APM
A (4)account 账户,报表 v Kzq7E
A (5)accounting postulate 会计假设 >taC_f06
A (6)accounting series release 会计公告文件 Ol,Tw=?
A (7)accounting valuation 会计计价 .@Z-<P"
A (8)account sale 承销清单 uqhNi!;
A (9)accountability concept 经营责任概念 7PDz ]i
A (10)accountancy 会计职业 $)5F3a|
A (11)accountant 会计师 }*2q7K2bj
A (12)accounting 会计
6wzTX8
A (13)agency cost 代理成本 +%$'(ts
A (14)accounting bases 会计基础
+v 9@du
A (15)accounting manual 会计手册 dv+)U9at
A (16)accounting period 会计期间 xZ*.@Pkr
A (17)accounting policies 会计方针 [jD.l;jF
A (18)accounting rate of return 会计报酬率 )"im|9
A (19)accounting reference date 会计参照日 Ip/_uDi+!Z
A (20)accounting reference period 会计参照期间 cG|ihG5)
A (21)accrual concept 应计概念 UIUCj8QJg
A (22)accrual expenses 应计费用 :
kVEB<G
A (23)acid test ration 速动比率(酸性测试比率) 4uW}.7R'
A (24)acquisition 购置 ^K4#_H#"
A (25)acquisition accounting 收购会计 QMGMXa
A (26)activity based accounting 作业基础成本计算 +H[GD!
A (27)adjusting events 调整事项 3Z* '
A (28)administrative expenses 行政管理费 k!gft'iU
A (29)advice note 发货通知 }c>[m,lz
A (30)amortization 摊销 vHY."$|H
A (31)analytical review 分析性检查 Yg5m=Lis
A (32)annual equivalent cost 年度等量成本法 c=U1/=R5
A (33)annual report and accounts 年度报告和报表 sLE@Cm]k
A (34)appraisal cost 检验成本 f^8,Z+n
A (35)appropriation account 盈余分配账户 sv<U$M~)X
A (36)articles of association 公司章程细则 QRs!B!Fn0
A (37)assets 资产 C:77~f-+rQ
A (38)assets cover 资产保障 ~.;S>o[
A (39)asset value per share 每股资产价值 L:HJ:
A (40)associated company 联营公司 @za X\
A (41)attainable standard 可达标准 mK3U*)A
VU1;ZJE
A (42)attributable profit 可归属利润 KGCm@oy
A (43)audit 审计 FFH9$>A
A (44)audit report 审计报告 4{Vw30DZ
A (45)auditing standards 审计准则 y{~l&zrl
A (46)authorized share capital 额定股本 hadGF%> O6
A (47)available hours 可用小时 'Ldlo+*|5
A (48)avoidable costs 可避免成本 \de824
B (49)back-to-back loan 易币贷款 %,
u_`P
B (50)backflush accounting 倒退成本计算 4}:a"1P"
B (51)bad debts 坏帐 eGrC0[SH
B (52)bad debts ratio 坏帐比率 xP<cF
B (53)bank charges 银行手续费 p)d0ZAs
B (54)bank overdraft 银行透支 $:I~y|
!1
B (55)bank reconciliation 银行存款调节表 .6Swc?
B (56)bank statement 银行对账单 P
0xInW F
B (57)bankruptcy 破产 \29a@
6
B (58)basis of apportionment 分摊基础 ,
nqG*
o
B (59)batch 批量 a}3sG_(Y
B (60)batch costing 分批成本计算 "Jw6.q+
B (61)beta factor B(市场)风险因素 @Oe!*|?mS
B (62)bill 账单 tcYbM+4e
B (63)bill of exchange 汇票 =;.#Bds
B (64)bill of landing 提单 rA9BY :N@
B (65)bill of materials 用料预计单 r2A(GUz
B (66)bill payable 应付票据 3%Jg' Tr+
B (67)bill receivable 应收票据 5b9v`6Kq
B (68)bin card 存货记录卡 &DdFK.lt
B (69)bonus 红利 -DwqoWZ
B (70)book-keeping 薄记 HFD5*Z~M
B (71)Boston classification 波士顿分类 A~ugx~S0
B (72)breakeven chart 保本图 jq{rNxdGx
B (73)breakeven point 保本点 Fx']kn9
B (74)breaking-down time 复位时间 B mq7w,L.
B (75)budget 预算 L^: +8g
B (76)budget center 预算中心 q^],K'
B (77)budget cost allowance 预算成本折让 8UArl3
B (78)budget manual 预算手册 0Y#S2ty
B (79)budget period 预算期间 >jjuWO3T
B (80)budgetary control 预算控制 k36%n
*4
B (81)budgeted capacity 预算生产能力 Gd$odKtI
B (82)burden 制造费用
KQ<pQkhv
B (83)business center 经营中心 "(/
1]EH`
B (84)business entity 营业个体 ($^XF: #5
B (85)business unit 经营单位 g_Wf3o857J
B (86)buy-out management 管理性购买产权 /g3U,?qP
B (87)by-product 副产品 (q+U5Ls6
C (88)called-up share capital 催缴股本 $a(EF
6
C (89)capacity 生产能力 0R~{|RHM
C (90)capacity ratios 生产能力比率 "J(#|v0
C (91)capital 资本 J2_D P
C (92)capital assets pricing model资本资产计价模式 H"W%+{AR
C (93)capital commitment 承诺资本 <7TE[M'
C (94)capital employed 已运用的资本 is`Eqcj`dr
C (95)capital expenditure 资本支出 |V{'W-`
|[
C (96)capital expenditureauthorization 资本支出核准 ^YzFEu
$
C (97)capital expenditure control 资本支出控制 n|F$qV_p\
C (98)capital expenditure proposal资本支出申请
TCJH^gDt
C (99)capital funding planning 资本基金筹集计划
z5Hz-.
C (100)capital gain 资本收益 (v*$ExF
C (101)capital investment appraisal资本投资评估 IH?.s
k
C (102)capital maintenance 资本保全 P`
wp`HI
C (103)capital resource planning 资本资源计划 IpQ51
C (104)capital surplus 资本盈余 VJ P]Jy_
C (105)capital turnover 资本周转率 #imMkvx?
C (106)card 记录卡 SEQ
bw](ss
C (107)cash 现金 3X,9K23T
C (108)cash account 现金账户 'M2Jw8i
C (109)cash book 现金账薄 yjZxD[
Z
C (110)cash cow 金牛产品 9|O#+_=+v
C (111)cash flow 现金流量 O G#By6O
C (112)cash discounted 现金贴现 5!,`LM9
C (113)cash flow budget 现金流量预算 g]O"l?xx1D
C (114)cash flow statement 现金流量表 Kl~jcq&z
C (115)cash ledger 现金分类账 s<x2*yVUA
C (116)cash limit 现金限额 dL5u-<y&
C (117)CCA 现时成本会计 E7^r3#s
C (118)center 中心 iF2/:iP
C (119)changeover time 变更时间 DPIiGRw
C (120)chartered entity 特许经济个体 @%@uZqQ4
C (121)cheque 支票 #kT3Sx
C (122)cheque register 支票登记薄 +avu&2B
C (123)coin analysis 零钱分类 cMxTv4|wui
C (124)classification 分类 *b9=&:pU(
C (125)clock card 工时卡 R+IT)2
C (126)code 代码 8E1swH5z
C (127)commitment accounting 承诺确认会计 5'gV_U
C (128)common cost 共同成本 lil1$K: i
C (129)company limited byguarantee 有限担保责任公司 g83]/s+
C (130)company limited shares 股份有限公司 tn201TDZ]=
C (131)competitive position 竞争能力状况 q?'*T?|
C (132)concept 概念 ,o\vumx
C (133)conglomerate 跨行业企业 [_ESR/&N
C (134)consistency concept 一致性概念 4)ez0[i$X
C (135)consolidated accounts 合并报表 %{s<h6{R
C (136)consolidation accounting 合并会计 k_.%(ZE
C (137)consortium 财团 MDa 4U@Q
C (138)contingency plan 应急计划 rWEJCFa
C (139)contingent liabilities 或有负债 Ul7)CT2:
C (140)continuous operation 连续生产 mu0ER 3o
C (141)contra 抵消 *?%DdVrO@
C (142)contract cost 合同成本 9.f/d4
C (143)contract costing 合同成本计算 W#E-vi+l
C (144)contribution 贡献毛益 6!])\Ay
C (145)contribution centre 贡献中心 gy/z;fB
C (146)contribution chart 贡献图 DQY*0\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 WPiQ+(
pt
C (148)contribution to salesration 贡献毛益对销售比率 w$4fS
C (149)control 控制 p7}xgUxX
C (150)control account 控制帐户 ?n9gqwO
C (151)control limits 控制限度 PX}YDC zP$
C (152)controllability concept 可控制概念 0dA'f0Uy\X
C (153)controllable cost 可控制成本 OF'y]W&
C (154)conversion cost 加工成本 Hzh?w!Ow
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Hrm^@3
C (156)corporate appraisal 公司评估 }$r/#F/Fn
C (157)corporate planning 公司计划 yZ=wT,Y
C (158)corporate social reporting 公司社会报告 hb'S!N5m
C (159)corporation 股份公司 x;
2tmof=L
C (160)cost 成本 6hQ?MYX
C (161)cost account 成本帐户 e*.
l6H/B
C (162)cost accounting 成本会计 ^@e4 mO
C (163)cost accounting manual 成本手册 gH5E+J_$
C (164)cost accounts calendar 成本报表的日历时间 +gh6eY8
C (165)cost adjustment 成本调整 9mfqr$3
C (166)cost allocation 成本分配 >.N?y@
C (167)cost apportionment 成本分摊 :hB/|H*=
C (168)cost attribution 成本归属 <5
G+(vP
C (169)cost audit 成本审计 -R@mnG
5
C (170)cost behaviour 成本性态 `Et)@{iP
C (171)cost benefit analysis 成本效益分析 oA`'~~!
C (172)cost center 成本中心 :it52*3=
C (173)cost driver 成本动因