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注会《审计》英语常用词汇 WLGx=
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1.audit 审计 -G&>b
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2.attestation 鉴证 T677d.zaT
3.credibility 可信赖程度 .kh%66:
4.audit of financial statements 财务报表审计 )iad
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5.agreed-upon procedures 执行商定程序 qR0V\OtgY~
6.high levels of assurance 高水平保证 3?I^D /K^
7.compilation 编制 GgkljF@{}
8.reliability 可靠性 <(W0N|1v
9.relevance 相关性 bf2R15|t5`
10.professional skepticism 职业谨慎 vr56
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11.objectivity 客观性 <e"O`*ZJ
12. professional competence 专业胜任能力 V3baEy>=z
13.Senior/CPA-in-charge 项目经理 CK[2duf^~
14.audit engagement letter 业务约定书 7cin?Z1
15.recurring audit 连续审计 |,M&ks
16.the client 委托人 3;=nQ{0b
17.change CPA 更换注册会计师 f'aQ T
18.the existing CPA 现任注册会计师 b2c%
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19.the successor CPA 后任注册会计师 :/fG %e
20.the preceding CPA前任注册会计师 -e7|DXj
21.issue the audit report 出具审计报告 7 y}b (q=
22.expert 专家 W Da;wt
23.the board of directors 董事会 %98F>wl
24.knowledge of the entity‘ s business 了解被审计单位情况 ,GEMc a,`
25.assess material misstatement risks评估重大错报风险 pj>b6^TI6C
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 'Y3>+7bI
27.a general knowledge of —— 初步了解―――的情况 q:sDNj)R\
28.a more knowledge of—— 进一步了解的情况 |`T3H5X>
29.the prior year‘s working papers 以前年度工作底稿 :0>wm@qCQ
30.minutes of meeting 会议纪要 )3v0ex@Jl
31.business risks 经营风险 kb1{;c:
32.appropriateness 适当性 w]
LN(o:
33.accounting estimate 会计估计 AfW63;kH
34.management representations 管理层声明 Gx
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35.going concern assumption 持续经营假设 ut%t`Y(
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36.audit plan 审计计划 \W;~[-"#
37.significant audit areas 重点审计领域 SzkF-yRd
38.error 错误 hKjvD.6]%
39.fraud舞弊 :7%JD .;W
40.modified or additional procedures 修改或追加审计程序 KY/}jJW
41.misappropriation of assets 侵占资产 R-]QU`c
42.transactions without substance 虚假交易 -H~g+i*J
43.unusual pressures 异常压力 {LTb-CB
44.the suspected noncompliance 涉嫌存在违法行为 %~P]x7
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45.materialiy 重要性 Mp;t?C4
46.exceed the materiality level 超过重要性水平 ERQa,h/
47.approach the materiality level 接近重要性水平 E
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48.an acceptably low level 可接受水平 {n%-^9b1{&
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 W+PAlsOC
50.misstatements or omissions 错报或漏报 x^_Wfkch]
51.aggregate 总计 Mh'QD)28c
52.subsequent events 期后事项 ~jAOGo/&6
53.adjust the financial statements 调整财务报表 bT-(lIU
54.perform additional audit procedures 实施追加的审计程序 ncJ}h\:Sk
55.audit risk 审计风险 pVn6>\xa
56.detection risk 检查风险 AoyU1MR(
57.inappropriate audit opinion 不适当的审计意见 >bxT_qEm
58.material misstatement 重大的错报 A$ %5l
59.tolerable misstatement 可容忍错报 7|PpAvMF
60.the acceptable level of detection risk 可接受的检查风险 Q_/{TE/sO5
61.assessed level of material misstatement risk 重大错报风险的评估水平 C- ]H+p
62.simall business 小规模企业 VBR@f<2L
63.accounting system 会计系统 nk9hQRP?
8
64.test of control 控制测试 /tA
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65.walk-through test 穿行测试 N%6jZmKip
66.communication 沟通 S]ZO*+
67.flow chart 流程图 w
( `X P
68.reperformance of internal control 重新执行 mU:C{<Z
69.audit evidence 审计证据 DU$]e1
70.substantive procedures 实质性程序 1YR;dn
71.assertions 认定 N'Va&"&73>
72.esistence 存在 "[@-p
73.occurrence 发生 xr!FDfM.K
74.completeness 完整性 z;1tJ
75.rights and obligations 权利和义务 {>OuxVl??k
76.valuation and allocation 计价和分摊 x*5'
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77.cutoff 截止 CZE5RzG
78.accuracy 准确性 tr7FV1p
79.classification 分类 <
Sm -Z,|
80.inspection 检查 xuO5|{h
81.supervision of counting 监盘 D9e"E1f+"
82.observation 观察 sU
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83.confirmation 函证 ]QC9y:3
84.computation 计算 .>#X *u
85.analytical procedures 分析程序 >PuQ{T I
86.vouch 核对 %\"<lyD
87.trace 追查 Ls<^z@I
88.audit sampling 审计抽样 {ooztC
89.error 误差 (vP<}
90.expected error 预期误差 6 &Lr/J76
91.population 总体
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92.sampling risk 抽样风险 w.VjGPp
93.non- sampling risk 非抽样风险 )DB\du
94.sampling unit 抽样单位 ;gGq\c
95.statistical sampling 统计抽样 _=Z?5{7S>
96.tolerable error 可容忍误差 %(&$CmS@
97.the risk of under reliance 信赖不足风险 +[vIocu
98.the risk of over reliance 信赖过度风险 |PtfG2Ty?
99.the risk of incorrect rejection 误拒风险 y>^FKN/
100. the risk of incorrect acceptance 误受风险 3 C{A
101.working trial balance 试算平衡表 IJ]rVty
102.index and cross-referencing 索引和交叉索引 f+!k:}K
103.cash receipt 现金收入 -wa"&Q
104.cash disbursement 现金支出 @U+#@6
105.bank statement 银行对账单 =U7P\sw2
106.bank reconciliation 银行存款余额调节表 t)|~8xp
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107.balance sheet date 资产负债表日 Vx z`
108.net realizable value 可变现净值 F[(ocxQZ3
109.storeroom 仓库 .^dtdFZ8,
110.sale invoice 销售发票 :
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111.price list 价目表 .af+h<RG4$
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 /q,vQ[R/
114.purchase requisition 请购单 _?>x{![
115.receiving report 验收报告 :6MV@{;PJ
116.gross margin 毛利 iC{(vL0P+
117.manufacturing overhead 制造费用 gLm,;'h%u
118.material requisition 领料单 6(=B`Z}a
119.inventory-taking 存货盘点 / 3eGt7x#
120.bond certificate 债券 % 2wr%*h
121.stock certificate 股票 {p.^E5&
122.audit report 审计报告 3n,jrX75u
123.entity 被审计单位 d.|*sZ&3p
124.addressee of the audit report 审计报告的收件人 nW)?cQ
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125.unqualified opinion 无保留意见 _h+7KK
126.qualified opinion 保留意见 nll=Vd
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127.disclaimer of opinion 无法表示意见 EHy 15RL
128.adverse opinion 否定意见 !9.k%B:
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A (1)ABC 作业基础成本计算 |LW5dtQ
A (2)absorbed overhead 已吸收制造费用 U&i#cF
A (3)absorption costing 吸收成本计算 >AFQm
A (4)account 账户,报表 N5c*#lHI
A (5)accounting postulate 会计假设 ku4Gc6f#gG
A (6)accounting series release 会计公告文件 qt(4?_J
A (7)accounting valuation 会计计价 $K.DLqDt
A (8)account sale 承销清单 $l2`@ia"
A (9)accountability concept 经营责任概念 DIABR%0
A (10)accountancy 会计职业 5,-g^o7
A (11)accountant 会计师 %~I&T".iC
A (12)accounting 会计 -4[eZ>$A|
A (13)agency cost 代理成本 P3 .
A (14)accounting bases 会计基础 7t+d+sQ-l
A (15)accounting manual 会计手册 Llkh
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A (16)accounting period 会计期间 n}b{u@$
A (17)accounting policies 会计方针 Nw9@E R
A (18)accounting rate of return 会计报酬率 v%$l(
A (19)accounting reference date 会计参照日 :zX^H9'E<(
A (20)accounting reference period 会计参照期间 |sI@m@
A (21)accrual concept 应计概念 eL>wKu:r
A (22)accrual expenses 应计费用 {yv_Ni*6!
A (23)acid test ration 速动比率(酸性测试比率) Tdade+
A (24)acquisition 购置 h/oun2C
A (25)acquisition accounting 收购会计 XHxJzYMc
A (26)activity based accounting 作业基础成本计算 vh.-9eD
A (27)adjusting events 调整事项 i;/;zG^=_
A (28)administrative expenses 行政管理费 UroC8Tm
A (29)advice note 发货通知 OGLA1}k4
A (30)amortization 摊销 ,SIGfd
A (31)analytical review 分析性检查 /=l!F'
A (32)annual equivalent cost 年度等量成本法 "[k>pzl6
A (33)annual report and accounts 年度报告和报表 vol (%wB
A (34)appraisal cost 检验成本 9@lG{9id?
A (35)appropriation account 盈余分配账户 3!cenyE
A (36)articles of association 公司章程细则 \p}GW
A (37)assets 资产 u\iKdL
A (38)assets cover 资产保障 yxT}hMa
A (39)asset value per share 每股资产价值 p ^TCr<=
A (40)associated company 联营公司 J#j3?qrxu
A (41)attainable standard 可达标准 ^V9|uHOJoq
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A (42)attributable profit 可归属利润 G\5Bdo1g
A (43)audit 审计 w(Tr,BFF
A (44)audit report 审计报告 8"NPj0
A (45)auditing standards 审计准则 nO'C2)bBSG
A (46)authorized share capital 额定股本 YMNLn9
A (47)available hours 可用小时 FIAmAZH}_
A (48)avoidable costs 可避免成本 htrtiJ1
B (49)back-to-back loan 易币贷款 .}eM
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B (50)backflush accounting 倒退成本计算 ToKG;Ff 4b
B (51)bad debts 坏帐 o(> #}[N}
B (52)bad debts ratio 坏帐比率 ?IS[2 v$
B (53)bank charges 银行手续费 _-#o[>2[
B (54)bank overdraft 银行透支 #H
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B (55)bank reconciliation 银行存款调节表 &}C-W*
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B (56)bank statement 银行对账单 lb*;Z7fx<'
B (57)bankruptcy 破产 9C Ki$L
B (58)basis of apportionment 分摊基础 wL]#]DiE
B (59)batch 批量 6@47%%,}
B (60)batch costing 分批成本计算 Ay^P#\VZ
B (61)beta factor B(市场)风险因素 /zQx}U)TP
B (62)bill 账单 cBOK@\x:Wi
B (63)bill of exchange 汇票 c=?6`m,"M
B (64)bill of landing 提单 |%#NA!e4wA
B (65)bill of materials 用料预计单 8'qlg|{!~
B (66)bill payable 应付票据 9&Y|,&W
B (67)bill receivable 应收票据 N7}3?wS
B (68)bin card 存货记录卡 i eWXr4@:
B (69)bonus 红利 V!yBH<X
B (70)book-keeping 薄记 U1fqs{>
B (71)Boston classification 波士顿分类 qe
e_wx
B (72)breakeven chart 保本图 Y[>h |@
B (73)breakeven point 保本点 ZFH-srs{
B (74)breaking-down time 复位时间 Fo%`X[ ?
B (75)budget 预算 `(P71T
B (76)budget center 预算中心 [ybK
B (77)budget cost allowance 预算成本折让 gcO$ T`
B (78)budget manual 预算手册 Slv:CM
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B (79)budget period 预算期间 -k2|`
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B (80)budgetary control 预算控制 N'l
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B (81)budgeted capacity 预算生产能力 2
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B (82)burden 制造费用 vpdPW %B
B (83)business center 经营中心 9`VY)"rJ
B (84)business entity 营业个体 B Nb_i H
B (85)business unit 经营单位 M0)0~#?.D
B (86)buy-out management 管理性购买产权 hgDFhbHtd6
B (87)by-product 副产品 VQ2'a/s
C (88)called-up share capital 催缴股本 1P'L<z
C (89)capacity 生产能力 g3Hi5[-H
C (90)capacity ratios 生产能力比率 y@2"[fo3~
C (91)capital 资本 U,fPG/9
C (92)capital assets pricing model资本资产计价模式 +7
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C (93)capital commitment 承诺资本 KjF8T7%
C (94)capital employed 已运用的资本 >dw
0@T&p
C (95)capital expenditure 资本支出 Vu4LC&q
C (96)capital expenditureauthorization 资本支出核准 =,qY\@fq
C (97)capital expenditure control 资本支出控制 E KN<KnU%
C (98)capital expenditure proposal资本支出申请 ]-a/)8
C (99)capital funding planning 资本基金筹集计划 /P46k4M1U
C (100)capital gain 资本收益 ;Qq7@(2y
C (101)capital investment appraisal资本投资评估 9&Z+K'$=
C (102)capital maintenance 资本保全 KC8
C (103)capital resource planning 资本资源计划 VU+=b+B~m
C (104)capital surplus 资本盈余 FyNm1QNy^
C (105)capital turnover 资本周转率 ?gMq:[XN
C (106)card 记录卡 G(bl)p^
C (107)cash 现金 nx%eq,Pq
C (108)cash account 现金账户 TQQh:y
C (109)cash book 现金账薄 4rpry@1
C (110)cash cow 金牛产品 "1UpoF'w
C (111)cash flow 现金流量 (g1Op~EM
C (112)cash discounted 现金贴现 `w)yR>lqh
C (113)cash flow budget 现金流量预算 x4v&%d=M
C (114)cash flow statement 现金流量表 @h/-P'Lc=7
C (115)cash ledger 现金分类账 z]2lT
IWg
C (116)cash limit 现金限额 XR$i:kL,,
C (117)CCA 现时成本会计 i\x@s>@x}
C (118)center 中心 BQ B<+o'
C (119)changeover time 变更时间 ;(Az
C (120)chartered entity 特许经济个体 Ydyz-
C (121)cheque 支票 ;s+3#Py
C (122)cheque register 支票登记薄 ~6+>2|wIS
C (123)coin analysis 零钱分类 w zi7pJjXh
C (124)classification 分类 i9T<(sdK+
C (125)clock card 工时卡 (U\D7ItMG
C (126)code 代码 /L./-92NH4
C (127)commitment accounting 承诺确认会计 ^UFNds'q
C (128)common cost 共同成本 .9UrWBW\I
C (129)company limited byguarantee 有限担保责任公司 G9@5 !-
C (130)company limited shares 股份有限公司 Q
/t_%vb
C (131)competitive position 竞争能力状况 0IBQE
C (132)concept 概念 LZQG.
C (133)conglomerate 跨行业企业 '-3K`[
C (134)consistency concept 一致性概念 L^K,YlNBR
C (135)consolidated accounts 合并报表 DQ c pIV
C (136)consolidation accounting 合并会计 :NB.ib@*
C (137)consortium 财团 Hoi~(Vc.
C (138)contingency plan 应急计划 ;J:* r0
C (139)contingent liabilities 或有负债 8/;@4^Ux
C (140)continuous operation 连续生产 &kT!GU^n
C (141)contra 抵消 zjzEmX
C (142)contract cost 合同成本 F
l}!3k>c
C (143)contract costing 合同成本计算
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>/J]/4>
C (144)contribution 贡献毛益 3_]QtP3
C (145)contribution centre 贡献中心 r,Msg&rT
C (146)contribution chart 贡献图 G3
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 uuL(BUGt-
C (148)contribution to salesration 贡献毛益对销售比率 sejT] rJ
C (149)control 控制 kYR^
C (150)control account 控制帐户 N,:G5WxW
C (151)control limits 控制限度 B9H.8+~(
C (152)controllability concept 可控制概念 mP?}h
C (153)controllable cost 可控制成本 9#kk5
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C (154)conversion cost 加工成本 TP)o0U
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 :)FNhx3
C (156)corporate appraisal 公司评估 ac1(lD
C (157)corporate planning 公司计划 r>.l^U9hJ
C (158)corporate social reporting 公司社会报告 G&4D0f
C (159)corporation 股份公司 ]v:"
C (160)cost 成本
GB,ub*|
C (161)cost account 成本帐户 J/PK#<
C (162)cost accounting 成本会计 '2rSX[$tf
C (163)cost accounting manual 成本手册 n#B}p*G
C (164)cost accounts calendar 成本报表的日历时间 ==trl#kQ%%
C (165)cost adjustment 成本调整 yh).1Q-D
C (166)cost allocation 成本分配 M5]$w]Ny9
C (167)cost apportionment 成本分摊 lq27^K
C (168)cost attribution 成本归属 4WQ
96|F
C (169)cost audit 成本审计 83{v_M
C (170)cost behaviour 成本性态 I4zm{ 1g
C (171)cost benefit analysis 成本效益分析 &)EL%o5
C (172)cost center 成本中心 8p~|i97W]!
C (173)cost driver 成本动因