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注会《审计》英语常用词汇 ] $F%
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1.audit 审计 4=njM`8Y'
2.attestation 鉴证 8wCB}q C
3.credibility 可信赖程度 CSzu$Hnq
4.audit of financial statements 财务报表审计 .sZ"|j9m
5.agreed-upon procedures 执行商定程序 1/=6s5vS}
6.high levels of assurance 高水平保证 )|&FBz;
7.compilation 编制 g]?QV2bX6
8.reliability 可靠性 /vLW{ %
9.relevance 相关性 ^HWa owy=
10.professional skepticism 职业谨慎 =_$Hn>vO
11.objectivity 客观性
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12. professional competence 专业胜任能力 }(#;{_
13.Senior/CPA-in-charge 项目经理 Xz'o<S
14.audit engagement letter 业务约定书 `cFNO:
15.recurring audit 连续审计 5QG?*Z~?7
16.the client 委托人 Dd:48sN:Jq
17.change CPA 更换注册会计师 K{iC'^wP
18.the existing CPA 现任注册会计师 LKM;T-
19.the successor CPA 后任注册会计师 L}tP_ *
20.the preceding CPA前任注册会计师 }n k[WW
21.issue the audit report 出具审计报告 > q8)~
22.expert 专家 1 l-Y)
23.the board of directors 董事会 wd2z=^S~
24.knowledge of the entity‘ s business 了解被审计单位情况 5C5OLAl v
25.assess material misstatement risks评估重大错报风险 1+Q@RiW
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (J.U{N v
27.a general knowledge of —— 初步了解―――的情况 WS\Ir-B
28.a more knowledge of—— 进一步了解的情况 I$ ?.9&.&
29.the prior year‘s working papers 以前年度工作底稿 l-8rCaq&J
30.minutes of meeting 会议纪要 rotu#?B
31.business risks 经营风险 ? RID4xu!
32.appropriateness 适当性 TV?MB(mN
33.accounting estimate 会计估计 =DXN`]uN
34.management representations 管理层声明 Eg_ram`\R
35.going concern assumption 持续经营假设 OyIIJ!(
36.audit plan 审计计划 1-sG`%
37.significant audit areas 重点审计领域 E_#?;l>
38.error 错误 &[5pR60
39.fraud舞弊 OgCz[QXr_
40.modified or additional procedures 修改或追加审计程序 m(^nG_eX
41.misappropriation of assets 侵占资产 ?:i,%]zxC
42.transactions without substance 虚假交易 Oh,]"(+
43.unusual pressures 异常压力 1P G"IaOb
44.the suspected noncompliance 涉嫌存在违法行为 Cq}E5M
45.materialiy 重要性 3qy4nPg
46.exceed the materiality level 超过重要性水平 2k^'}7G%
47.approach the materiality level 接近重要性水平 wT +\:y
48.an acceptably low level 可接受水平 _W>xFBy
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 *_K*GCy
50.misstatements or omissions 错报或漏报 gCx#&
aXS
51.aggregate 总计 yKC1h`2
52.subsequent events 期后事项 vywpX^KPv
53.adjust the financial statements 调整财务报表 di37
54.perform additional audit procedures 实施追加的审计程序 E^m;Ab=
55.audit risk 审计风险 _>4)q=
56.detection risk 检查风险 b[ ~-b
57.inappropriate audit opinion 不适当的审计意见 =OFx4#6a
58.material misstatement 重大的错报 %m-U:H.Vp
59.tolerable misstatement 可容忍错报 ">vi=Tr
60.the acceptable level of detection risk 可接受的检查风险 *$@u`nM
61.assessed level of material misstatement risk 重大错报风险的评估水平 =G`g-E2
62.simall business 小规模企业 N{uVh;_
63.accounting system 会计系统 <4582x,G
64.test of control 控制测试 '%y;{,g*
65.walk-through test 穿行测试 M<P8u`)>4H
66.communication 沟通 ?He
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67.flow chart 流程图 ]#vi/6\J
68.reperformance of internal control 重新执行 dd*p_4;
69.audit evidence 审计证据 QSOG(}w
70.substantive procedures 实质性程序 JB'XH~4H
71.assertions 认定 4B)%I`
72.esistence 存在 dj{~!}
73.occurrence 发生 #gXxBM
74.completeness 完整性 \t)`Cp6,[b
75.rights and obligations 权利和义务 -s]@8VJA"
76.valuation and allocation 计价和分摊 R$;TX^r'o&
77.cutoff 截止 \jx3Fs:Q
78.accuracy 准确性 #@F.wV0
79.classification 分类
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80.inspection 检查 KtHkLYOCG
81.supervision of counting 监盘 aP#/%
82.observation 观察 Z{ 1B:aW
83.confirmation 函证 <6X*k{
84.computation 计算 /y(0GP4A
85.analytical procedures 分析程序 t8`wO+4@
86.vouch 核对 *q+X?3
87.trace 追查 c:""&>Z
88.audit sampling 审计抽样 oXUb_/
89.error 误差 8 #:k
90.expected error 预期误差 5GGO:
91.population 总体 _PSOT5{
92.sampling risk 抽样风险 (p<pF].
93.non- sampling risk 非抽样风险 U>DCra;
94.sampling unit 抽样单位 W6B"QbHYz
95.statistical sampling 统计抽样 4issj$
96.tolerable error 可容忍误差 JfmYr47Pv
97.the risk of under reliance 信赖不足风险 cQm4q19
98.the risk of over reliance 信赖过度风险 [2E(3`-u
99.the risk of incorrect rejection 误拒风险 Fu5c_"!
100. the risk of incorrect acceptance 误受风险 -gUp/#l1
101.working trial balance 试算平衡表 Xt
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102.index and cross-referencing 索引和交叉索引 buT6)~lw
103.cash receipt 现金收入 KC)}Mzt6_
104.cash disbursement 现金支出 "lSh4X
105.bank statement 银行对账单 6&il>
106.bank reconciliation 银行存款余额调节表 f+8 QAvh
107.balance sheet date 资产负债表日 GP^.h kVs
108.net realizable value 可变现净值 h~ZLULW)B
109.storeroom 仓库 J_?v=dW`
110.sale invoice 销售发票 |gIE$rt-~W
111.price list 价目表 @w`wJ*I4,
112.positive confirmation request 积极式询证函 XK})?LTD
113.negative confirmation request 消极式询证函 !#=3>\np+X
114.purchase requisition 请购单 v*%52_
115.receiving report 验收报告 w 5?D]u
116.gross margin 毛利 zTc*1(^
117.manufacturing overhead 制造费用 *if
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118.material requisition 领料单 keFH
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119.inventory-taking 存货盘点 8KYI Hw
120.bond certificate 债券 A\#z<h[>
121.stock certificate 股票 K6sXw[VC[
122.audit report 审计报告 ZvMU3])u
123.entity 被审计单位 9bspf {
124.addressee of the audit report 审计报告的收件人 Rc
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125.unqualified opinion 无保留意见 Ih>s2nL
126.qualified opinion 保留意见 8g
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127.disclaimer of opinion 无法表示意见 -Jw4z#/-
128.adverse opinion 否定意见 cvG*p||
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15
A (1)ABC 作业基础成本计算 Fk^N7EJ:$
A (2)absorbed overhead 已吸收制造费用 i;-M8Q^
A (3)absorption costing 吸收成本计算 0^sY>N"
A (4)account 账户,报表 W"GW[~
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A (5)accounting postulate 会计假设 {_/ o' 6
A (6)accounting series release 会计公告文件 Fm,` ]CO
A (7)accounting valuation 会计计价 0Qq<h;8xEc
A (8)account sale 承销清单 bwH[rT!n
A (9)accountability concept 经营责任概念 -%@ah:iJ
A (10)accountancy 会计职业 gdA2u;q
A (11)accountant 会计师 8'%m!
A (12)accounting 会计 "r*`*1
A (13)agency cost 代理成本 @XX
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A (14)accounting bases 会计基础 OF+4Mq
A (15)accounting manual 会计手册 D>-r `
A (16)accounting period 会计期间 N9-7YQ`D
A (17)accounting policies 会计方针 +{RTz)e?*
A (18)accounting rate of return 会计报酬率 3%5a&b
A (19)accounting reference date 会计参照日 X6r0+D5AvB
A (20)accounting reference period 会计参照期间 b^Re947{g
A (21)accrual concept 应计概念 ?_i>Kx
A (22)accrual expenses 应计费用 f&mi nBU
A (23)acid test ration 速动比率(酸性测试比率) %^L{K[}
A (24)acquisition 购置 r
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A (25)acquisition accounting 收购会计 /Pkz3
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A (26)activity based accounting 作业基础成本计算 -1RMyVx
A (27)adjusting events 调整事项 $`55 E(
A (28)administrative expenses 行政管理费 k$JOHru
A (29)advice note 发货通知 [`t ;or
A (30)amortization 摊销 9$HBKcO
A (31)analytical review 分析性检查 >ItT269G
A (32)annual equivalent cost 年度等量成本法 8hD[z}
A (33)annual report and accounts 年度报告和报表 Z)M
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A (34)appraisal cost 检验成本 YnRO>`
A (35)appropriation account 盈余分配账户 HFZ'xp|3dn
A (36)articles of association 公司章程细则 @,TIw[p
A (37)assets 资产 Q_|}~4_+
A (38)assets cover 资产保障 h_[{-
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A (39)asset value per share 每股资产价值 d#a/J.Z$A
A (40)associated company 联营公司 <D ~hhGb
A (41)attainable standard 可达标准 A5TSbW']+5
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A (42)attributable profit 可归属利润 G
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A (43)audit 审计 .R)P
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A (44)audit report 审计报告 }7[]d7
A (45)auditing standards 审计准则 "TZY)\{L
A (46)authorized share capital 额定股本 +w^,!gA&
A (47)available hours 可用小时 i[IFD]Xy!j
A (48)avoidable costs 可避免成本 SL- 2 ^\R
B (49)back-to-back loan 易币贷款 H.ksI;,
B (50)backflush accounting 倒退成本计算 EXCE^
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B (51)bad debts 坏帐 A-T-4I
B (52)bad debts ratio 坏帐比率 N68$b#9Ry
B (53)bank charges 银行手续费 JM,%|
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B (54)bank overdraft 银行透支 *VsVCUCz5*
B (55)bank reconciliation 银行存款调节表 6/mz.,g2
B (56)bank statement 银行对账单 MmN{f~Kq9
B (57)bankruptcy 破产 X]p3?
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B (58)basis of apportionment 分摊基础 tfGs|x
B (59)batch 批量 5 ix*wu`,
B (60)batch costing 分批成本计算 PJC(:R(j
B (61)beta factor B(市场)风险因素 LJ/He[r|[
B (62)bill 账单 ,s #~00C|
B (63)bill of exchange 汇票 ]yf?i350
B (64)bill of landing 提单 :^3 )[.m
B (65)bill of materials 用料预计单 kg]6q T;Y
B (66)bill payable 应付票据 ly17FLJ].
B (67)bill receivable 应收票据 a+cMXMf
B (68)bin card 存货记录卡 QIGU i,R
B (69)bonus 红利 P);s0Y|@H
B (70)book-keeping 薄记 =#Sw.N
B (71)Boston classification 波士顿分类 0]|`*f&p;
B (72)breakeven chart 保本图 YQG<Q
B (73)breakeven point 保本点 F tIcA"^N
B (74)breaking-down time 复位时间 k56Qas+3=
B (75)budget 预算 :S0!
B (76)budget center 预算中心 iH }-
B (77)budget cost allowance 预算成本折让 &<BBPn@\
B (78)budget manual 预算手册 *#XZ*Ga
B (79)budget period 预算期间 x950,`zy
B (80)budgetary control 预算控制 t^~vi'bB
B (81)budgeted capacity 预算生产能力 Kd5'2"DI
B (82)burden 制造费用 >o?v[:u*
B (83)business center 经营中心 3}fOb
B (84)business entity 营业个体 mZR3Hl$
B (85)business unit 经营单位 9;e!r DW,#
B (86)buy-out management 管理性购买产权 e
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B (87)by-product 副产品 W\~^*ny
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C (88)called-up share capital 催缴股本 Ik0g(-d
C (89)capacity 生产能力 \0b}Z#'0
C (90)capacity ratios 生产能力比率 oZvG Kf
C (91)capital 资本 M,]|L c h
C (92)capital assets pricing model资本资产计价模式 o6[.$C
C (93)capital commitment 承诺资本 ^9[Q;=R
C (94)capital employed 已运用的资本 a_>|Ny6{
C (95)capital expenditure 资本支出 Jp=fLo 9
C (96)capital expenditureauthorization 资本支出核准 6eV#x%z@v'
C (97)capital expenditure control 资本支出控制 7&ED>Bk
C (98)capital expenditure proposal资本支出申请 A`Z/B[)
C (99)capital funding planning 资本基金筹集计划 N y'\Q"Y]
C (100)capital gain 资本收益 B}iEhWO6
C (101)capital investment appraisal资本投资评估 %qoS(iO`h
C (102)capital maintenance 资本保全 |"gL{De
C (103)capital resource planning 资本资源计划 0kkDlWkzo
C (104)capital surplus 资本盈余 m\`>N_4*9
C (105)capital turnover 资本周转率 )\akIA
C (106)card 记录卡 I%3[aBz4
C (107)cash 现金 XIdh9)]^}
C (108)cash account 现金账户 ,;`f* #
C (109)cash book 现金账薄 g_Z
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C (110)cash cow 金牛产品 w>%@Ug["
C (111)cash flow 现金流量 dkC[SG`
C (112)cash discounted 现金贴现 p~$cwbQ!
C (113)cash flow budget 现金流量预算 vgwpuRL5b
C (114)cash flow statement 现金流量表 ;V}:0{p
C (115)cash ledger 现金分类账 "h sT^sy
C (116)cash limit 现金限额 '#'noB;,
C (117)CCA 现时成本会计 UT<e/
C (118)center 中心
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C (119)changeover time 变更时间 |./mPV r
C (120)chartered entity 特许经济个体 BX >L7 n
C (121)cheque 支票 "?8)}"/f
C (122)cheque register 支票登记薄 ))"gWO
C (123)coin analysis 零钱分类 = s&Rk~2b/
C (124)classification 分类 G*CPj^O
C (125)clock card 工时卡 I^y<W%Et
C (126)code 代码 :$WO"HfMSn
C (127)commitment accounting 承诺确认会计 |[*Bn3E:
C (128)common cost 共同成本 $h#sb4ek
C (129)company limited byguarantee 有限担保责任公司 {X!OK3e
C (130)company limited shares 股份有限公司 E/zf9\
C (131)competitive position 竞争能力状况 mO>L]<O
C (132)concept 概念 Met]|&
C (133)conglomerate 跨行业企业 23}` e
C (134)consistency concept 一致性概念 n>Ff tVZNJ
C (135)consolidated accounts 合并报表 V
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C (136)consolidation accounting 合并会计 --5F*a{R|
C (137)consortium 财团 Xh9QfT ,
C (138)contingency plan 应急计划 c[h~=0UtJ
C (139)contingent liabilities 或有负债 n|i:4D
C (140)continuous operation 连续生产 ?KC(WaGJQ
C (141)contra 抵消 HlGSt$woX
C (142)contract cost 合同成本 (> al-vZ6A
C (143)contract costing 合同成本计算
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C (144)contribution 贡献毛益 Gw*Tz"
C (145)contribution centre 贡献中心 WXQ@kQD
C (146)contribution chart 贡献图 Un6R)MVT
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 6r)P&J
C (148)contribution to salesration 贡献毛益对销售比率 ./YR8 #,
C (149)control 控制 PYkhY;*
C (150)control account 控制帐户 T c WCr
C (151)control limits 控制限度 $V~@w.-Z#
C (152)controllability concept 可控制概念 4 PK}lc
C (153)controllable cost 可控制成本 zHJCXTM
C (154)conversion cost 加工成本 V1aP_G-:
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ^b8~X [1J_
C (156)corporate appraisal 公司评估 um2a#6uo
C (157)corporate planning 公司计划 Y}?
8
C (158)corporate social reporting 公司社会报告 fkV@3sj
C (159)corporation 股份公司 7Uenr9)M
C (160)cost 成本 ]E`<8hRB
C (161)cost account 成本帐户 qN!oN*
C (162)cost accounting 成本会计 ?.~1%l !
C (163)cost accounting manual 成本手册 g) X3:=['
C (164)cost accounts calendar 成本报表的日历时间 c!6D{(sfh
C (165)cost adjustment 成本调整 i
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C (166)cost allocation 成本分配 &uq.k{<p\
C (167)cost apportionment 成本分摊 (@?mm
C (168)cost attribution 成本归属 @Cj!MZ=T
C (169)cost audit 成本审计 +,Eam6g{
C (170)cost behaviour 成本性态 v3-/ [-XB:
C (171)cost benefit analysis 成本效益分析 DH(<{ #u
C (172)cost center 成本中心 QYH-"-)
C (173)cost driver 成本动因