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注会《审计》英语常用词汇 ZB'/DO=i
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1.audit 审计 :XK.A
2.attestation 鉴证 We#u-#k_O
3.credibility 可信赖程度 .17WF\1HC.
4.audit of financial statements 财务报表审计 \v7M`! &
5.agreed-upon procedures 执行商定程序 R 2uo ZA,
6.high levels of assurance 高水平保证 'aQ"&GX@
7.compilation 编制 KZ/U2.{O<
8.reliability 可靠性 vMsb@@O\ \
9.relevance 相关性 /jQW4eW0
10.professional skepticism 职业谨慎 MfhJb_q`
11.objectivity 客观性 /O1r=lv3Z
12. professional competence 专业胜任能力 m}] bP
13.Senior/CPA-in-charge 项目经理 uI7 d?s
14.audit engagement letter 业务约定书 8[SiIuIV
15.recurring audit 连续审计 u@\]r 1
16.the client 委托人 nz:I\yA
17.change CPA 更换注册会计师 ;E/:_DWPD
18.the existing CPA 现任注册会计师 /sf:.TpVh
19.the successor CPA 后任注册会计师 ~^QL"p:5|
20.the preceding CPA前任注册会计师 f%0^89)
21.issue the audit report 出具审计报告 AvdxDN
22.expert 专家 d]0.6T1[K
23.the board of directors 董事会 \}Jy=[
24.knowledge of the entity‘ s business 了解被审计单位情况 bv`gjR
25.assess material misstatement risks评估重大错报风险 C2;qSKG3{m
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 |:SBkM,
27.a general knowledge of —— 初步了解―――的情况 W$7
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28.a more knowledge of—— 进一步了解的情况 |?n=~21"1O
29.the prior year‘s working papers 以前年度工作底稿 $j*j {}K
30.minutes of meeting 会议纪要 6D,xs}j1
31.business risks 经营风险 $d
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32.appropriateness 适当性 'f9
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33.accounting estimate 会计估计 V3fd]rIP
34.management representations 管理层声明 [#>ji+%=
35.going concern assumption 持续经营假设 wkK61ah6
36.audit plan 审计计划 >cEc##:5
37.significant audit areas 重点审计领域 7u]0dHj
38.error 错误 76
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39.fraud舞弊 eOa:%{Kj
40.modified or additional procedures 修改或追加审计程序 h4x*C=?A
41.misappropriation of assets 侵占资产 ">]v'h(s
42.transactions without substance 虚假交易 \xi
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43.unusual pressures 异常压力 ooY2"\o
44.the suspected noncompliance 涉嫌存在违法行为 CZ*c["x2
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 %-!ruc"}
47.approach the materiality level 接近重要性水平 iva&W
48.an acceptably low level 可接受水平 >VnkgY
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 vh3Xd\N
50.misstatements or omissions 错报或漏报 jZu">Eh,
51.aggregate 总计 O;c;>x_dA
52.subsequent events 期后事项 nYG$V)iCb
53.adjust the financial statements 调整财务报表 YRF%].A%2
54.perform additional audit procedures 实施追加的审计程序 'NF_!D
55.audit risk 审计风险 +v:t
56.detection risk 检查风险 v]|^.x:
57.inappropriate audit opinion 不适当的审计意见 3+_? /}<
58.material misstatement 重大的错报 6Clxe Lk
59.tolerable misstatement 可容忍错报 #9 5.KkF
60.the acceptable level of detection risk 可接受的检查风险 )NJD+yQ%
61.assessed level of material misstatement risk 重大错报风险的评估水平 } 5i
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62.simall business 小规模企业
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63.accounting system 会计系统 [uP_F,Y/
64.test of control 控制测试 (KR$PLxDK
65.walk-through test 穿行测试 -M}#-qwf
66.communication 沟通 S0nBX"$u
67.flow chart 流程图 pOQ'k>!
68.reperformance of internal control 重新执行 9,=3D2x&
69.audit evidence 审计证据 MVU5+wX
70.substantive procedures 实质性程序 /v"u4Ipj
71.assertions 认定 O1IR+"0
72.esistence 存在 PVvNu5k
73.occurrence 发生 7E
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74.completeness 完整性 dABmK;
75.rights and obligations 权利和义务 So?SBh1C
76.valuation and allocation 计价和分摊 h')@NnFP1
77.cutoff 截止 .C(Ir
78.accuracy 准确性 Ub=g<MYHV
79.classification 分类 7UvfXzDNC
80.inspection 检查 y&Sl#IQ L
81.supervision of counting 监盘 ez_qG=J .
82.observation 观察 'F3Xb
83.confirmation 函证 p@]
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84.computation 计算 b=v
85.analytical procedures 分析程序 P.mz$M
86.vouch 核对 =zBcfFii`w
87.trace 追查 o
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88.audit sampling 审计抽样 XL>v$7`#
89.error 误差 $6.CN#
90.expected error 预期误差 wjW>#DE
91.population 总体 "']I.
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 3a #2 }
94.sampling unit 抽样单位 @ SaU2
95.statistical sampling 统计抽样 2i
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96.tolerable error 可容忍误差 L
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97.the risk of under reliance 信赖不足风险 .w3.zZ0[
98.the risk of over reliance 信赖过度风险 )$K )`uqb
99.the risk of incorrect rejection 误拒风险 ?.E6Ube
100. the risk of incorrect acceptance 误受风险 \xG>>A%
101.working trial balance 试算平衡表 9,\b$?9
102.index and cross-referencing 索引和交叉索引 f<WP<!N%
103.cash receipt 现金收入 D+?/MrP
104.cash disbursement 现金支出 tcyami6D4
105.bank statement 银行对账单 s^+h
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106.bank reconciliation 银行存款余额调节表 I\E`xkbBu
107.balance sheet date 资产负债表日 }}y$T(:l
108.net realizable value 可变现净值 lPyGL-Q
109.storeroom 仓库 Rhh5r0 \5
110.sale invoice 销售发票 f tW-
111.price list 价目表 8o43J;mA
112.positive confirmation request 积极式询证函 \U $'3M
113.negative confirmation request 消极式询证函 ;Z|X` <6g
114.purchase requisition 请购单 Yl%1e|WV
115.receiving report 验收报告 @NlE2s6a
116.gross margin 毛利 ]V*s-och'
117.manufacturing overhead 制造费用 U_ n1QU
118.material requisition 领料单 8A/"ia
119.inventory-taking 存货盘点 !gA<9h
120.bond certificate 债券 $5kb3x<W
121.stock certificate 股票 i[1K~yXq:
122.audit report 审计报告 3T^f#UT
123.entity 被审计单位 xtWQ.
124.addressee of the audit report 审计报告的收件人 \'Oi0qo>
125.unqualified opinion 无保留意见 FJo?~
126.qualified opinion 保留意见 ;sd[Q01
127.disclaimer of opinion 无法表示意见 tE3#Uq
128.adverse opinion 否定意见 P{j2'gg3
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A (1)ABC 作业基础成本计算 S}6Ty2.\
A (2)absorbed overhead 已吸收制造费用 tKOTQ8i4
A (3)absorption costing 吸收成本计算 C3q}Dh+]
A (4)account 账户,报表 tY~gn|M
A (5)accounting postulate 会计假设 ggQ/_F8u
A (6)accounting series release 会计公告文件 =K'X:UM
A (7)accounting valuation 会计计价 ZDEz&{3U;
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 ?'ID7mL
A (10)accountancy 会计职业 "D#+:ix8G|
A (11)accountant 会计师 ap
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A (12)accounting 会计 KZoIjK]
A (13)agency cost 代理成本 A|>~/OW=@
A (14)accounting bases 会计基础 l~P%mVC3m
A (15)accounting manual 会计手册 278:5yC
A (16)accounting period 会计期间 6;s.%W
A (17)accounting policies 会计方针 50r3Kl0
A (18)accounting rate of return 会计报酬率 Tbf't^Ot$
A (19)accounting reference date 会计参照日 w#|uR^~
A (20)accounting reference period 会计参照期间 iUDN m|e
A (21)accrual concept 应计概念 ]@E_Hx{S
A (22)accrual expenses 应计费用
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A (23)acid test ration 速动比率(酸性测试比率) O@.C.5Ep
A (24)acquisition 购置 n;&08M5an}
A (25)acquisition accounting 收购会计 vbEAd)*S
A (26)activity based accounting 作业基础成本计算 }j<:hDQP
A (27)adjusting events 调整事项 SFhi]48&V
A (28)administrative expenses 行政管理费 cV]c/*zA
A (29)advice note 发货通知 l;{n"
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A (30)amortization 摊销 <u "xHl8Io
A (31)analytical review 分析性检查 f_A'.oq+
A (32)annual equivalent cost 年度等量成本法 $ 9bIUJ
A (33)annual report and accounts 年度报告和报表 "#zSk=52z
A (34)appraisal cost 检验成本 Do1 Ip&X
A (35)appropriation account 盈余分配账户 a#3+PB#
A (36)articles of association 公司章程细则 6ub-NtVu
A (37)assets 资产 s
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A (38)assets cover 资产保障 matW>D;J
A (39)asset value per share 每股资产价值 co!o
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A (40)associated company 联营公司 #snwRW>=[
A (41)attainable standard 可达标准 l0Rjq*5hJ
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A (42)attributable profit 可归属利润 dH]0(aJ
A (43)audit 审计 U\OfB'Dn
A (44)audit report 审计报告 !O|d,)$q
A (45)auditing standards 审计准则 eCejO59F9
A (46)authorized share capital 额定股本 >]b>gc?3
A (47)available hours 可用小时 k;EG28
A (48)avoidable costs 可避免成本 wJ.?u]f@
B (49)back-to-back loan 易币贷款 B%y?+4;zA
B (50)backflush accounting 倒退成本计算 $D;/b+a
B (51)bad debts 坏帐 i'XW)n
B (52)bad debts ratio 坏帐比率 R=Qa54
B (53)bank charges 银行手续费 Xn:5pd;?B6
B (54)bank overdraft 银行透支 [l~Gwaul>
B (55)bank reconciliation 银行存款调节表 Ml-GAkgG
B (56)bank statement 银行对账单 .`w[A
B (57)bankruptcy 破产 ,_SE!iL
B (58)basis of apportionment 分摊基础 GFA D
B (59)batch 批量 Mw{0A\6
B (60)batch costing 分批成本计算 p
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B (61)beta factor B(市场)风险因素 Pv-El+e!
B (62)bill 账单 v67utISNI
B (63)bill of exchange 汇票 SNLZU%jan
B (64)bill of landing 提单 qH1k
B (65)bill of materials 用料预计单 ^wnlZ09J
B (66)bill payable 应付票据 AQ}(v,DOb
B (67)bill receivable 应收票据 pTzwyj!SD
B (68)bin card 存货记录卡 B!PT|
B (69)bonus 红利 o<1a]M|
B (70)book-keeping 薄记 {TmrWFo
B (71)Boston classification 波士顿分类 +-%&,>R
B (72)breakeven chart 保本图 UQX.
B (73)breakeven point 保本点 whH_<@!
B (74)breaking-down time 复位时间 /-C`*P=:u
B (75)budget 预算 mBAI";L3
B (76)budget center 预算中心 vw.rkAGY
B (77)budget cost allowance 预算成本折让 Kp]\r-5UD>
B (78)budget manual 预算手册 dSdP]50M
B (79)budget period 预算期间 v@xbur\L
B (80)budgetary control 预算控制 *s=jKV#
B (81)budgeted capacity 预算生产能力 G`;YB
B (82)burden 制造费用 Ca2He}r`
B (83)business center 经营中心 ~ShoU
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B (84)business entity 营业个体 d17RJW%A
B (85)business unit 经营单位 a9f!f %9
B (86)buy-out management 管理性购买产权 to2#PXf]y
B (87)by-product 副产品 vk:k ~
C (88)called-up share capital 催缴股本 OV~]-5gau
C (89)capacity 生产能力 N}|<P[LW
C (90)capacity ratios 生产能力比率 /JcfAY
C (91)capital 资本 \`kH2`
C (92)capital assets pricing model资本资产计价模式 {zckY
C (93)capital commitment 承诺资本 H$@5\pP>
C (94)capital employed 已运用的资本 6np
C (95)capital expenditure 资本支出 ^X?D4a|;#g
C (96)capital expenditureauthorization 资本支出核准 J2_~iC&;s
C (97)capital expenditure control 资本支出控制 rd
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C (98)capital expenditure proposal资本支出申请 d O})#50f
C (99)capital funding planning 资本基金筹集计划 W5)R{w0`GD
C (100)capital gain 资本收益 AhyV
C (101)capital investment appraisal资本投资评估 YK{E=<:
C (102)capital maintenance 资本保全 tyI!y~-z
C (103)capital resource planning 资本资源计划 #7*{ $v
C (104)capital surplus 资本盈余 _L^(CFE
C (105)capital turnover 资本周转率 Z&Qz"V>$
C (106)card 记录卡 w=;Jj7}L
C (107)cash 现金 e=H,|)P
C (108)cash account 现金账户
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C (109)cash book 现金账薄 ^ ,cwm:B@
C (110)cash cow 金牛产品 xs}3=&c(
C (111)cash flow 现金流量 |_h$}~;
C (112)cash discounted 现金贴现 7]8nW!h;
C (113)cash flow budget 现金流量预算 bb4 `s0
C (114)cash flow statement 现金流量表 n5NwiSE
C (115)cash ledger 现金分类账 #$
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C (116)cash limit 现金限额 Yk^clCB{A(
C (117)CCA 现时成本会计 QjIn0MJ)Xm
C (118)center 中心 kq4ii`zi8
C (119)changeover time 变更时间 $b CN;yE
C (120)chartered entity 特许经济个体 hI#1Ybl
C (121)cheque 支票 yKhN1kY
C (122)cheque register 支票登记薄 )IFFtU~,
C (123)coin analysis 零钱分类 L,/(^0;
C (124)classification 分类 ,_iR
C (125)clock card 工时卡 ! N!A%
C (126)code 代码 l ~C=yP(~
C (127)commitment accounting 承诺确认会计 AE@N:a
C (128)common cost 共同成本 3UNmUDl[~
C (129)company limited byguarantee 有限担保责任公司 /QW-#K|S&
C (130)company limited shares 股份有限公司 \i.Yhl:O
C (131)competitive position 竞争能力状况 ?= RC?K
C (132)concept 概念 'V`Hp$r
C (133)conglomerate 跨行业企业 RG8Ek"D@
C (134)consistency concept 一致性概念 FhFP M)[
C (135)consolidated accounts 合并报表 *dpKo&y
C (136)consolidation accounting 合并会计 #*tWhXU
C (137)consortium 财团 Vb++K0CK
C (138)contingency plan 应急计划 Uaz$<K6
C (139)contingent liabilities 或有负债 isR)^fI|
C (140)continuous operation 连续生产 Ve9*>6i&-4
C (141)contra 抵消 T!YfCw.HZ
C (142)contract cost 合同成本 8h '~*
C (143)contract costing 合同成本计算 GE!fh1[[u
C (144)contribution 贡献毛益 it)!-[:bm
C (145)contribution centre 贡献中心 LDgGVl
C (146)contribution chart 贡献图 Q~-M B]'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ^V?W'~
C (148)contribution to salesration 贡献毛益对销售比率 ^ fqco9^;
C (149)control 控制 mM;5UPbZ
C (150)control account 控制帐户 T\OpPSYbl
C (151)control limits 控制限度 +d289"
C (152)controllability concept 可控制概念 ',l}$]y5
C (153)controllable cost 可控制成本 &57s//PrX
C (154)conversion cost 加工成本 \1f&D
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %SC%#_7
C (156)corporate appraisal 公司评估 grZ?F~P8
C (157)corporate planning 公司计划 >0AVs6&;v
C (158)corporate social reporting 公司社会报告 Z[%vO?,
C (159)corporation 股份公司 pRc<U^Z.h
C (160)cost 成本 zy\R>4i'#Q
C (161)cost account 成本帐户 D=_FrEM_IA
C (162)cost accounting 成本会计 ,xOOR
C (163)cost accounting manual 成本手册 >mCS`D8
C (164)cost accounts calendar 成本报表的日历时间 di|5|bn7
C (165)cost adjustment 成本调整 Y q(CD!
C (166)cost allocation 成本分配 \wb0%>
0
C (167)cost apportionment 成本分摊 3cB=9Y{<
C (168)cost attribution 成本归属 e"^n^_9
C (169)cost audit 成本审计 w(cl,W/w
C (170)cost behaviour 成本性态 PCX X[N
C (171)cost benefit analysis 成本效益分析 oeA}b-Ct0
C (172)cost center 成本中心 4<<T#oW.:G
C (173)cost driver 成本动因