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注会《审计》英语常用词汇 g.Tc>?~
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1.audit 审计 acrR
2.attestation 鉴证 +7\d78U
3.credibility 可信赖程度 +0}z3T1L
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 g,9&@g/
6.high levels of assurance 高水平保证 r<$o [,W
7.compilation 编制 !4-4i
8.reliability 可靠性 +GJPj(S
9.relevance 相关性 m"@o
10.professional skepticism 职业谨慎 5?MaKNm
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11.objectivity 客观性 V&*|%,q
12. professional competence 专业胜任能力 {J1iheuS}
13.Senior/CPA-in-charge 项目经理 }?\^^v h7
14.audit engagement letter 业务约定书 #M%K82"
15.recurring audit 连续审计 ;FQNO:NP
16.the client 委托人 vgE
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17.change CPA 更换注册会计师 h ;@c%Vm
18.the existing CPA 现任注册会计师 PYBE?td
19.the successor CPA 后任注册会计师 3eg6 CdT
20.the preceding CPA前任注册会计师 Oa2\\I
21.issue the audit report 出具审计报告 !&xci})7a
22.expert 专家 Ol B9z
23.the board of directors 董事会 6P3h955c
24.knowledge of the entity‘ s business 了解被审计单位情况 ~-<MoCm!
25.assess material misstatement risks评估重大错报风险 *`}
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 FDFwx|
27.a general knowledge of —— 初步了解―――的情况 SJ91(K
28.a more knowledge of—— 进一步了解的情况 %s497'
29.the prior year‘s working papers 以前年度工作底稿 m]vS"AdX
30.minutes of meeting 会议纪要 2eHVl.C5
31.business risks 经营风险 9: .m]QN
32.appropriateness 适当性 RL:B.Lv/W
33.accounting estimate 会计估计 3&>0'h
34.management representations 管理层声明 s`ZP2"`f
35.going concern assumption 持续经营假设 Lb)rloca
36.audit plan 审计计划 2"HTD|yy
37.significant audit areas 重点审计领域 3dSb!q0&N
38.error 错误 ,{mv6?_
39.fraud舞弊 KF6C=,Yc%
40.modified or additional procedures 修改或追加审计程序 d<+hQ\BF,
41.misappropriation of assets 侵占资产 PtYG%
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42.transactions without substance 虚假交易 Fgi`g{N
43.unusual pressures 异常压力 =[8K#PZ$w
44.the suspected noncompliance 涉嫌存在违法行为 =\_gT=tZ
45.materialiy 重要性 Hdg
Ny \
46.exceed the materiality level 超过重要性水平 "w$,`M?2
47.approach the materiality level 接近重要性水平 V3#ms0
48.an acceptably low level 可接受水平 :_y!p
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 'da
'WZG
50.misstatements or omissions 错报或漏报 (8aj`> y
51.aggregate 总计 DI8<0.L
52.subsequent events 期后事项 gyD ;kn\CP
53.adjust the financial statements 调整财务报表 O^3kPVr
54.perform additional audit procedures 实施追加的审计程序
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55.audit risk 审计风险 ;1[Z&Uv8
56.detection risk 检查风险 /2zan}
57.inappropriate audit opinion 不适当的审计意见 Cdib{y<ji
58.material misstatement 重大的错报 F@k}p-e~
59.tolerable misstatement 可容忍错报 g9q}D-
60.the acceptable level of detection risk 可接受的检查风险 PcEE`.
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^P^%Q)QXl
62.simall business 小规模企业 f+Acs*.GQ
63.accounting system 会计系统 u -P !2vT
64.test of control 控制测试 .=9WY_@SZ
65.walk-through test 穿行测试 ;:j1FOj
66.communication 沟通 ;xe.0j0h
67.flow chart 流程图 w8>h6x"
68.reperformance of internal control 重新执行 D/f4kkd
69.audit evidence 审计证据 4MS#`E7LrC
70.substantive procedures 实质性程序 (bQ3:%nD
71.assertions 认定 0W}qp?
72.esistence 存在 *Q^z4UY
73.occurrence 发生 =V]0G,,\
74.completeness 完整性 n
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75.rights and obligations 权利和义务 R?O)vLmd
76.valuation and allocation 计价和分摊 }a$.ngP
77.cutoff 截止 'Zp{
78.accuracy 准确性 BH1h2OEe#
79.classification 分类 y7M{L8{0
80.inspection 检查 \OA{&G.
81.supervision of counting 监盘 gT_KOO0n
82.observation 观察 R8k4?_W?T
83.confirmation 函证 HB8s[]A:D
84.computation 计算 gr*CN<
85.analytical procedures 分析程序 O`c50yY
86.vouch 核对 V-}}?c1 F
87.trace 追查 R`cP%7K
88.audit sampling 审计抽样 _yv#v_Z
89.error 误差 EM*I%|n@m
90.expected error 预期误差 RC/ 3\'
91.population 总体 W\k8f+Ke
92.sampling risk 抽样风险 R
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93.non- sampling risk 非抽样风险 8 s$6R|ti
94.sampling unit 抽样单位 N
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95.statistical sampling 统计抽样 8^>c_%e}
96.tolerable error 可容忍误差 #dj?^n g
97.the risk of under reliance 信赖不足风险 X n$ZA-
98.the risk of over reliance 信赖过度风险 \jtA8o%n
99.the risk of incorrect rejection 误拒风险 zo(#tQ-'m
100. the risk of incorrect acceptance 误受风险 4}h}`KZZ
101.working trial balance 试算平衡表 4MzQH-U>/
102.index and cross-referencing 索引和交叉索引 QM F
103.cash receipt 现金收入 GYx0U8MJ[e
104.cash disbursement 现金支出 R~4X?@ZB
105.bank statement 银行对账单 [|OII!"
106.bank reconciliation 银行存款余额调节表 &
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107.balance sheet date 资产负债表日 Dz: +.
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108.net realizable value 可变现净值 ^obuMQ;
109.storeroom 仓库 E(P
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110.sale invoice 销售发票 PlGif)
111.price list 价目表 ZOqS"3j! j
112.positive confirmation request 积极式询证函 &2y4k"B&)
113.negative confirmation request 消极式询证函 zHb[.ry~
114.purchase requisition 请购单 N s +g9+<A
115.receiving report 验收报告 L'e^D|
116.gross margin 毛利 |nZ^RCHog
117.manufacturing overhead 制造费用 F'Y ad
118.material requisition 领料单 HE,L8
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119.inventory-taking 存货盘点 qh~bX
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120.bond certificate 债券 I "AjYv4R
121.stock certificate 股票 js<d"m*
122.audit report 审计报告 [i`
123.entity 被审计单位 /h0bBP
124.addressee of the audit report 审计报告的收件人 6P1s*u
125.unqualified opinion 无保留意见 B-Jd|UE`u
126.qualified opinion 保留意见 X
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127.disclaimer of opinion 无法表示意见 U =.PL\
128.adverse opinion 否定意见 'dwT&v]@
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A (1)ABC 作业基础成本计算 R@\}iyM
A (2)absorbed overhead 已吸收制造费用 (`.OS)&
A (3)absorption costing 吸收成本计算 I9S;t_Z<
A (4)account 账户,报表 R&Y_
A (5)accounting postulate 会计假设 f8]sjeY
A (6)accounting series release 会计公告文件 &u.{]Yjx
A (7)accounting valuation 会计计价 &:&89<C'
A (8)account sale 承销清单 ST*h{:u&A
A (9)accountability concept 经营责任概念 !4vb{AH
A (10)accountancy 会计职业 kh
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A (11)accountant 会计师 $N=&D_Q
A (12)accounting 会计 E5&Z={
A (13)agency cost 代理成本 r)iEtT!p*
A (14)accounting bases 会计基础 <k:I2LF_
A (15)accounting manual 会计手册 zuvPV{
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A (16)accounting period 会计期间 zqeQ
A (17)accounting policies 会计方针 Tc6cBe,
A (18)accounting rate of return 会计报酬率 @V%\Gspv
A (19)accounting reference date 会计参照日 !DZ=`a?y
A (20)accounting reference period 会计参照期间 egaX[j r
A (21)accrual concept 应计概念 .11l(
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A (22)accrual expenses 应计费用 |Kd#pYt%O
A (23)acid test ration 速动比率(酸性测试比率) ~rb0G*R>
A (24)acquisition 购置 /t0L%jJZ
A (25)acquisition accounting 收购会计 aOzIo-
A (26)activity based accounting 作业基础成本计算 QH/py
A (27)adjusting events 调整事项 S<i$0p8J;
A (28)administrative expenses 行政管理费 >v:ex(y0
A (29)advice note 发货通知 &h334N|4{
A (30)amortization 摊销 +Q5O$8i
A (31)analytical review 分析性检查 ( C!p2f
A (32)annual equivalent cost 年度等量成本法 #rlgeHG!fs
A (33)annual report and accounts 年度报告和报表 !#KKJ`uB"
A (34)appraisal cost 检验成本 QL/KY G
A (35)appropriation account 盈余分配账户 ]8p{A#1
A (36)articles of association 公司章程细则 4D?h}U /
A (37)assets 资产 !mNst$-H4
A (38)assets cover 资产保障 / FcRp ,"
A (39)asset value per share 每股资产价值 Mn0.!J
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A (40)associated company 联营公司 U]3!"+Y1P
A (41)attainable standard 可达标准 Unk/uk
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A (42)attributable profit 可归属利润 P@7>R7gS
A (43)audit 审计 TA[%e
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A (44)audit report 审计报告 @nktD.
A (45)auditing standards 审计准则 o:d7IL
A (46)authorized share capital 额定股本 ?@b6(f
xX
A (47)available hours 可用小时 ]Z!Y*v
A (48)avoidable costs 可避免成本 $Rm~ VwY#
B (49)back-to-back loan 易币贷款 is<:}z
B (50)backflush accounting 倒退成本计算 ]Ur/DRNS
B (51)bad debts 坏帐 W'./p"2g
B (52)bad debts ratio 坏帐比率 2 2v"?*
B (53)bank charges 银行手续费 FuHBzBoM=
B (54)bank overdraft 银行透支 ';I}6N
B (55)bank reconciliation 银行存款调节表 X7*F~LFrj
B (56)bank statement 银行对账单 *qpu!z2m||
B (57)bankruptcy 破产 )4g_S?l=
B (58)basis of apportionment 分摊基础 hG1$YE
B (59)batch 批量 WyO*8b_
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B (60)batch costing 分批成本计算 v
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B (61)beta factor B(市场)风险因素 pv]@}+<Dt
B (62)bill 账单 ziM{2Fs>
B (63)bill of exchange 汇票 T)! }Wvv
B (64)bill of landing 提单 !l
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B (65)bill of materials 用料预计单 m%|\AZBA#
B (66)bill payable 应付票据 !1$x4 qxS
B (67)bill receivable 应收票据 1w>[
B (68)bin card 存货记录卡 w S
B (69)bonus 红利 :\;9y3
B (70)book-keeping 薄记 I-#!mFl
B (71)Boston classification 波士顿分类 L ]')=J+
B (72)breakeven chart 保本图 DsdM:u*s
B (73)breakeven point 保本点 5 {! fa
B (74)breaking-down time 复位时间 )PN8HJAArh
B (75)budget 预算 P27Ot1px
B (76)budget center 预算中心 Vl5r~+$|
B (77)budget cost allowance 预算成本折让 K$S0h-?9]O
B (78)budget manual 预算手册 lS=YnMs6a
B (79)budget period 预算期间 o]?
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B (80)budgetary control 预算控制 #}~tTL
B (81)budgeted capacity 预算生产能力 7?fgcb3
B (82)burden 制造费用 wkt4vE87
B (83)business center 经营中心 #/qcp|m
B (84)business entity 营业个体 )q$[uS_1[
B (85)business unit 经营单位 G@s:|oe
B (86)buy-out management 管理性购买产权
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B (87)by-product 副产品 uI,*&bP
C (88)called-up share capital 催缴股本 DFr$2Y3H
C (89)capacity 生产能力 ?O25k!7
C (90)capacity ratios 生产能力比率 A+/Lt>+AS
C (91)capital 资本 D4$b
-?y
C (92)capital assets pricing model资本资产计价模式 (Q{JI~P
C (93)capital commitment 承诺资本 HS=w9:,
C (94)capital employed 已运用的资本 /M5.Z~|/
C (95)capital expenditure 资本支出 kHK<~srB
C (96)capital expenditureauthorization 资本支出核准 W8<Qgp
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C (97)capital expenditure control 资本支出控制 }cz58%
C (98)capital expenditure proposal资本支出申请 L`t786
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C (99)capital funding planning 资本基金筹集计划 SrA6}kS
C (100)capital gain 资本收益 IsE&k2 SD
C (101)capital investment appraisal资本投资评估 ~cr iZI/
C (102)capital maintenance 资本保全 |1wZ`wGZ:L
C (103)capital resource planning 资本资源计划 UB@(r86d
C (104)capital surplus 资本盈余 {JWixbA
C (105)capital turnover 资本周转率 C?. ;3 h
C (106)card 记录卡 l<_v3/3
C (107)cash 现金 b8a(.}8*
C (108)cash account 现金账户 U'jmgHq
C (109)cash book 现金账薄 6F^/k,(k4
C (110)cash cow 金牛产品 m#h`iW
C (111)cash flow 现金流量 B~o3Z
C (112)cash discounted 现金贴现 x.gz sd
C (113)cash flow budget 现金流量预算 5T/+pC$e=
C (114)cash flow statement 现金流量表 -t_&H\_T
C (115)cash ledger 现金分类账 nu^@}|UG
C (116)cash limit 现金限额 z{R
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C (117)CCA 现时成本会计 @Hj]yb5
C (118)center 中心 6?"Gj}|r
C (119)changeover time 变更时间 @G&oUhS
C (120)chartered entity 特许经济个体 DvW
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C (121)cheque 支票 0yjYjIk"T
C (122)cheque register 支票登记薄 %YxKWZ/?
C (123)coin analysis 零钱分类 Va[&~lA)
C (124)classification 分类 xgOt%7sb
C (125)clock card 工时卡 X'd\b}Bm
C (126)code 代码 @kd$.7Y9
C (127)commitment accounting 承诺确认会计 -/8V2dv3
C (128)common cost 共同成本 ,,FhE
C (129)company limited byguarantee 有限担保责任公司 o5],c9R9b
C (130)company limited shares 股份有限公司 n(A;:)W{
C (131)competitive position 竞争能力状况 V xN!Ki=
C (132)concept 概念 zRh)q,Dt
C (133)conglomerate 跨行业企业 m<Gd 6V5
C (134)consistency concept 一致性概念 |QrVGm@2
C (135)consolidated accounts 合并报表 W&A^.% 2l
C (136)consolidation accounting 合并会计 @>`N%wH'
C (137)consortium 财团 CS%ut-K<5M
C (138)contingency plan 应急计划 j+.E#:tu"
C (139)contingent liabilities 或有负债 y
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C (140)continuous operation 连续生产 <a
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C (141)contra 抵消 *h?*RUQ
C (142)contract cost 合同成本 |$8N*7UD
C (143)contract costing 合同成本计算 =j_4!^
C (144)contribution 贡献毛益 Mf5kknYuL9
C (145)contribution centre 贡献中心 _576Qa'rm
C (146)contribution chart 贡献图 ~Q- /O~
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 KYhL}C+
C (148)contribution to salesration 贡献毛益对销售比率 +o.#']}Pl
C (149)control 控制 V\Lh(zPt
C (150)control account 控制帐户 Xk^<}Ep)c
C (151)control limits 控制限度 `[=/
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C (152)controllability concept 可控制概念 jxK
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C (153)controllable cost 可控制成本 c3fd6Je5
C (154)conversion cost 加工成本 !ggHLZRlz
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 _)CCD33$
C (156)corporate appraisal 公司评估 K/&
C (157)corporate planning 公司计划 tjZS:@3
Z
C (158)corporate social reporting 公司社会报告 G$`
hPNSh
C (159)corporation 股份公司 r*7J#M /
C (160)cost 成本 8v)Z/R-
C (161)cost account 成本帐户 2V @ pt
C (162)cost accounting 成本会计 d.sn D)X
C (163)cost accounting manual 成本手册 N,)rrBD
C (164)cost accounts calendar 成本报表的日历时间 ZA4sEVHW
C (165)cost adjustment 成本调整 CIR2sr0a
C (166)cost allocation 成本分配 qE^u{S4Z@
C (167)cost apportionment 成本分摊 <SRSJJR|(
C (168)cost attribution 成本归属 WAr6Dv,8
C (169)cost audit 成本审计 ?.I1"C,#VJ
C (170)cost behaviour 成本性态 (i)O@Jve
C (171)cost benefit analysis 成本效益分析 J<L"D/
C (172)cost center 成本中心 : 2L-Nf
C (173)cost driver 成本动因