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注会《审计》英语常用词汇 9OW8/
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1.audit 审计 *kg->J
2.attestation 鉴证 Q}KOb4D
3.credibility 可信赖程度 zyUS$g]&
4.audit of financial statements 财务报表审计 v^8sL` F
5.agreed-upon procedures 执行商定程序 x3+{Y
6.high levels of assurance 高水平保证 EwA*
7.compilation 编制 Qz#By V:
8.reliability 可靠性 =DDKGy.g
9.relevance 相关性 jy?*` q1]
10.professional skepticism 职业谨慎 a%`%("g!
11.objectivity 客观性 qqf*g=f
12. professional competence 专业胜任能力 ||awNSt
13.Senior/CPA-in-charge 项目经理 {7z]+ h
14.audit engagement letter 业务约定书 e5P9P%1w
15.recurring audit 连续审计 G2)F<Y
16.the client 委托人 KvPCb%!ZP
17.change CPA 更换注册会计师 c {%mi
18.the existing CPA 现任注册会计师 }6/M5zF3
19.the successor CPA 后任注册会计师 H?J:_1
20.the preceding CPA前任注册会计师 , 6X;YY
21.issue the audit report 出具审计报告 3mo4;F,h9
22.expert 专家 )&d=
2M;3
23.the board of directors 董事会 V3q`V/\
24.knowledge of the entity‘ s business 了解被审计单位情况 j9hfW'
25.assess material misstatement risks评估重大错报风险 *qy \%A
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 n9}BT^4 v
27.a general knowledge of —— 初步了解―――的情况 Vb\g49\o/
28.a more knowledge of—— 进一步了解的情况 L'?aoRj
29.the prior year‘s working papers 以前年度工作底稿 ^Z?m)qxvB
30.minutes of meeting 会议纪要 >RkaFcq
31.business risks 经营风险 [Tp?u8$p`
32.appropriateness 适当性 zdRVAcrwQ
33.accounting estimate 会计估计 4A6Y
\Z XI
34.management representations 管理层声明 t:fz%IOe
35.going concern assumption 持续经营假设 `hkvxt
36.audit plan 审计计划 ;'8P/a$
37.significant audit areas 重点审计领域 aH
'fAX0bF
38.error 错误 EHm
*~Sd
39.fraud舞弊 A+* lV*@0
40.modified or additional procedures 修改或追加审计程序 0't)-Pj+,
41.misappropriation of assets 侵占资产 +u0of^}=
42.transactions without substance 虚假交易 xsj,l@Ey
43.unusual pressures 异常压力 XNJZ~Mowb
44.the suspected noncompliance 涉嫌存在违法行为 VPYLDg.'
45.materialiy 重要性 WX?nq'nr
46.exceed the materiality level 超过重要性水平 [,AFtg[
47.approach the materiality level 接近重要性水平 f^B8!EY#:
48.an acceptably low level 可接受水平 s0f+AS|}
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 iIX%%r+
50.misstatements or omissions 错报或漏报 -@"3`u
v"
51.aggregate 总计 *pa hZiO
52.subsequent events 期后事项 Uq#2~0n>
53.adjust the financial statements 调整财务报表 Q!@M/@-Ky
54.perform additional audit procedures 实施追加的审计程序 z@~H{glo
55.audit risk 审计风险 "g
M!/<~
56.detection risk 检查风险 GEc-<`-
57.inappropriate audit opinion 不适当的审计意见 18rV Acj
58.material misstatement 重大的错报 \#:
W
59.tolerable misstatement 可容忍错报 5.{=Op!
60.the acceptable level of detection risk 可接受的检查风险 +?U[362>
61.assessed level of material misstatement risk 重大错报风险的评估水平 %QEBY>|lI
62.simall business 小规模企业 L{%L*z9J
63.accounting system 会计系统 }={@_g#
64.test of control 控制测试 >:
6iFPP
65.walk-through test 穿行测试 Rh^@1{yr
66.communication 沟通 -^m?%_<50l
67.flow chart 流程图 #RR;?`,L}
68.reperformance of internal control 重新执行 pS+w4gW
69.audit evidence 审计证据 `D[O\ VE
70.substantive procedures 实质性程序 >
UZ-['H
71.assertions 认定 -@(LN%7!C
72.esistence 存在 e3SnC:OWf
73.occurrence 发生 N)g _LL>^
74.completeness 完整性 auK9wQ%\
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 'fU #v`i
77.cutoff 截止 &!X<F,
78.accuracy 准确性 )v_Wn[Y.H
79.classification 分类 erEB4q+ #O
80.inspection 检查 U,i_}O3Q
81.supervision of counting 监盘 #17 &rizl
82.observation 观察 $TXiWW+
83.confirmation 函证 V0,JTWc
84.computation 计算 Eu(QeST\
85.analytical procedures 分析程序 3=uhy|f! /
86.vouch 核对 2.%)OC!q&5
87.trace 追查 yor'"6)i
88.audit sampling 审计抽样 ({t^/b*8
89.error 误差 (2H
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90.expected error 预期误差 lg-_[!4Z
91.population 总体 yR>P
92.sampling risk 抽样风险 R%RbC!P
93.non- sampling risk 非抽样风险 ,@f"WrQ
94.sampling unit 抽样单位 5eff3qrH{
95.statistical sampling 统计抽样 L'{W|Xb+
96.tolerable error 可容忍误差 g8MW6Y
97.the risk of under reliance 信赖不足风险 )]C]K B
98.the risk of over reliance 信赖过度风险 CHKhJ v3+4
99.the risk of incorrect rejection 误拒风险 ?m *e$!M0
100. the risk of incorrect acceptance 误受风险 )v;O2z
101.working trial balance 试算平衡表 r=n{3o+
102.index and cross-referencing 索引和交叉索引 yk4@@kHW
103.cash receipt 现金收入 K-k!':K:
104.cash disbursement 现金支出 ' J@J$#6
105.bank statement 银行对账单 J "I,]
106.bank reconciliation 银行存款余额调节表 >b2!&dm
107.balance sheet date 资产负债表日 L/:l>Ko>7
108.net realizable value 可变现净值 _rYW|*cIF
109.storeroom 仓库 Mrrpm%Y
110.sale invoice 销售发票 ,K,st+s|
111.price list 价目表 AA=Ob$2$
112.positive confirmation request 积极式询证函 >S:(BJMo
113.negative confirmation request 消极式询证函 }2;P`s
114.purchase requisition 请购单 @)h>vg
115.receiving report 验收报告 Bz } nP9
116.gross margin 毛利 ~NK $rHwi%
117.manufacturing overhead 制造费用 ^.LB(GZ,
118.material requisition 领料单 F0_w9"3E~
119.inventory-taking 存货盘点 mh}D[K=~%
120.bond certificate 债券 8HKv_vl
121.stock certificate 股票 e&
`"}^X;I
122.audit report 审计报告 es6YxMg
123.entity 被审计单位 =Iop
124.addressee of the audit report 审计报告的收件人 ]F+|C
125.unqualified opinion 无保留意见 b+qd'
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126.qualified opinion 保留意见 }lp37,
127.disclaimer of opinion 无法表示意见 UnK7&Uo
128.adverse opinion 否定意见 bI
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A (1)ABC 作业基础成本计算 " YI,
A (2)absorbed overhead 已吸收制造费用 eX#.Zt]
A (3)absorption costing 吸收成本计算 nvndgeSy
A (4)account 账户,报表 aH."|
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A (5)accounting postulate 会计假设 tNFw1&
A (6)accounting series release 会计公告文件 \|S%zX
A (7)accounting valuation 会计计价 q{&c?l*2
A (8)account sale 承销清单 ~o_JZ:
A (9)accountability concept 经营责任概念 2ul
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A (10)accountancy 会计职业
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A (11)accountant 会计师 Cl&mz1Y;]1
A (12)accounting 会计 EF<TU.)Zf
A (13)agency cost 代理成本
5c::U=
A (14)accounting bases 会计基础 5vLXMdN
A (15)accounting manual 会计手册 8
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A (16)accounting period 会计期间 4\-11!'08
A (17)accounting policies 会计方针 `]W9
Fj<1j
A (18)accounting rate of return 会计报酬率 ~b]enG5xS4
A (19)accounting reference date 会计参照日 n8Qv8
A (20)accounting reference period 会计参照期间 3zh:~w_
A (21)accrual concept 应计概念 F 6sQeU
A (22)accrual expenses 应计费用 t)W=0iEd9
A (23)acid test ration 速动比率(酸性测试比率) #@DJf
A (24)acquisition 购置 lkT :e)w
A (25)acquisition accounting 收购会计 ;j1
SSHZ
A (26)activity based accounting 作业基础成本计算 -*mbalU,J
A (27)adjusting events 调整事项 /lECgu*#69
A (28)administrative expenses 行政管理费 +TqrvI.
A (29)advice note 发货通知 3;L$&X2
A (30)amortization 摊销 fd *XK/h
A (31)analytical review 分析性检查 X:s~w#>R
A (32)annual equivalent cost 年度等量成本法 8:& !F`o
A (33)annual report and accounts 年度报告和报表 m
OUO)[6y
A (34)appraisal cost 检验成本 V$hL\`e
A (35)appropriation account 盈余分配账户 _{'[Uf/l
A (36)articles of association 公司章程细则 0M;g&&mF
A (37)assets 资产 FUL3@Gb$UV
A (38)assets cover 资产保障 S'HA
]
A (39)asset value per share 每股资产价值 t,De/ L
A (40)associated company 联营公司 %"r9;^bj&<
A (41)attainable standard 可达标准 Ew0)MZ.#
V7U*09
0*5
A (42)attributable profit 可归属利润 ~4+Y BN
A (43)audit 审计 !T<,fR+8X
A (44)audit report 审计报告 8lx}0U
A (45)auditing standards 审计准则 2+y wy^
A (46)authorized share capital 额定股本 }i^M<A O
A (47)available hours 可用小时 Ydr
h+
A (48)avoidable costs 可避免成本 {v'eP[
B (49)back-to-back loan 易币贷款 -KC@M
B (50)backflush accounting 倒退成本计算 nZi&`HjQ
B (51)bad debts 坏帐 #+D][LH4
B (52)bad debts ratio 坏帐比率 *e [*
B (53)bank charges 银行手续费 3\RD%[}
B (54)bank overdraft 银行透支 7HW:;2dL
B (55)bank reconciliation 银行存款调节表 (.=Y_g.
B (56)bank statement 银行对账单 Y}BP]#1
B (57)bankruptcy 破产 +PE-j| D
B (58)basis of apportionment 分摊基础 fSd|6iFH
B (59)batch 批量 4RDY_HgF6
B (60)batch costing 分批成本计算 \\ItN
B (61)beta factor B(市场)风险因素 ahgP"Qz
B (62)bill 账单
Fq~Zr;A
B (63)bill of exchange 汇票 =KQIrS:
B (64)bill of landing 提单 ~.x #ic
B (65)bill of materials 用料预计单 Pteti
B (66)bill payable 应付票据 cr -5t4<jK
B (67)bill receivable 应收票据 ! xM=7Q
k
B (68)bin card 存货记录卡 k'%yvlv
B (69)bonus 红利 [nHN@p|
B (70)book-keeping 薄记 #akJhy@m$
B (71)Boston classification 波士顿分类 @$kO7k0{g
B (72)breakeven chart 保本图 3(K.:376
B (73)breakeven point 保本点 `=pA;R
9
B (74)breaking-down time 复位时间 lS Y "
B (75)budget 预算 Eg1TF oIWl
B (76)budget center 预算中心 %?n=In(F
B (77)budget cost allowance 预算成本折让 k(Xs&f
`
B (78)budget manual 预算手册 >y8>OJ?A7-
B (79)budget period 预算期间 4r_*: $g
B (80)budgetary control 预算控制 Jq)k5X>&Sj
B (81)budgeted capacity 预算生产能力 X,+a 6F
B (82)burden 制造费用 ~6t<`&f
B (83)business center 经营中心 >|Ro
LV
B (84)business entity 营业个体 Da)p%E>Q
B (85)business unit 经营单位 0.+Eo.AX4M
B (86)buy-out management 管理性购买产权 &;?+ ^L>
B (87)by-product 副产品 6I(Y<LZ5
C (88)called-up share capital 催缴股本 h{"SV*Xpk/
C (89)capacity 生产能力 JtSwbdN
C (90)capacity ratios 生产能力比率 ?`Z:vqp>Z
C (91)capital 资本 eb}XooX
C (92)capital assets pricing model资本资产计价模式 g]h@U&`~u_
C (93)capital commitment 承诺资本 Ndl{f=sjX-
C (94)capital employed 已运用的资本 6@lZVM)E
C (95)capital expenditure 资本支出 #*9 |\
C (96)capital expenditureauthorization 资本支出核准 fk15O_#3
C (97)capital expenditure control 资本支出控制 D"$ 97
C (98)capital expenditure proposal资本支出申请 c/.s`hz
C (99)capital funding planning 资本基金筹集计划 XBX`L"0
C (100)capital gain 资本收益 4
/{pz$
C (101)capital investment appraisal资本投资评估 lE%
KzX?&
C (102)capital maintenance 资本保全 v B~VJKD
C (103)capital resource planning 资本资源计划 %n6<6t`$
C (104)capital surplus 资本盈余 -wH0g^Ed
C (105)capital turnover 资本周转率 P=}dR&gk'
C (106)card 记录卡 NApy(e5%
C (107)cash 现金 G"3KYBN>
C (108)cash account 现金账户 z7BFkZ6+
C (109)cash book 现金账薄 D]fgBW-
C (110)cash cow 金牛产品 fzVN;h
C (111)cash flow 现金流量 )%p46(]
C (112)cash discounted 现金贴现 \s)$[pAF
C (113)cash flow budget 现金流量预算 j0oto6z~b
C (114)cash flow statement 现金流量表 -]}#Z:&
C (115)cash ledger 现金分类账 P//nYPyzg
C (116)cash limit 现金限额 %OHWGac"i
C (117)CCA 现时成本会计 #X``^
C (118)center 中心 L;g2ZoqIr0
C (119)changeover time 变更时间 2N |iOog
C (120)chartered entity 特许经济个体 4VvE(f
C (121)cheque 支票 wAu]U6!
C (122)cheque register 支票登记薄 R-W.$-rF
C (123)coin analysis 零钱分类 A>Qu`%g*
C (124)classification 分类 9MJ:]F5+
C (125)clock card 工时卡 *1-0s*T
C (126)code 代码 ^o>WCU =
C (127)commitment accounting 承诺确认会计 HLthVc w
C (128)common cost 共同成本 O%bltNEx1
C (129)company limited byguarantee 有限担保责任公司 LZG(T$dI
C (130)company limited shares 股份有限公司 `=V1w4J
C (131)competitive position 竞争能力状况 SR.xI:}4
C (132)concept 概念 H/ e jO_{
C (133)conglomerate 跨行业企业 Zw4%L?
C (134)consistency concept 一致性概念 #D(=[F
C (135)consolidated accounts 合并报表 oPBKPGD
C (136)consolidation accounting 合并会计 6^jrv [d
C (137)consortium 财团 N0$
uB"
C (138)contingency plan 应急计划 =^ Ws/k
C (139)contingent liabilities 或有负债 ]X7_ji(l,
C (140)continuous operation 连续生产 QTF1~A\
C (141)contra 抵消 ~ [/jk !G
C (142)contract cost 合同成本 "g"%7jK
C (143)contract costing 合同成本计算 P!j*4t
C (144)contribution 贡献毛益 |'o<w
]hc
C (145)contribution centre 贡献中心 iM9k!u FE
C (146)contribution chart 贡献图 dEkS T[Y3
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 fTX|vy<EMI
C (148)contribution to salesration 贡献毛益对销售比率 wj'fdrY5h
C (149)control 控制 E*tT^x)
C (150)control account 控制帐户 3 %r*~#nz
C (151)control limits 控制限度 n/BoK6g
C (152)controllability concept 可控制概念 bx6=LK
C (153)controllable cost 可控制成本 e{4e<hd
C (154)conversion cost 加工成本 3AP=
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 |V}tTx1
C (156)corporate appraisal 公司评估 .2rpQa/h
C (157)corporate planning 公司计划 `z/p,. u
C (158)corporate social reporting 公司社会报告 zcOm"-E-
C (159)corporation 股份公司 41.xi9V2
C (160)cost 成本 i(e=
C (161)cost account 成本帐户 6r
%i=z
C (162)cost accounting 成本会计 %@aC5^Ovy+
C (163)cost accounting manual 成本手册 'tQp&pj
C (164)cost accounts calendar 成本报表的日历时间 [ *C~BM
C (165)cost adjustment 成本调整 kDR5kD
iS
C (166)cost allocation 成本分配 k $ SMQ6
C (167)cost apportionment 成本分摊 0[uOKFgE
C (168)cost attribution 成本归属 6&LmR75C
C (169)cost audit 成本审计 7FaF]G
C (170)cost behaviour 成本性态 /{[tU-}qJ
C (171)cost benefit analysis 成本效益分析 RMs8aZCa
C (172)cost center 成本中心 FL$S_JAw
C (173)cost driver 成本动因