vtByC u5
E;o
"^[we
注会《审计》英语常用词汇 [=EmDP:@
w\K(kNd(
~ERA
1.audit 审计 jqzG=/0~{
2.attestation 鉴证 x(]Um!
3.credibility 可信赖程度 ZwFVtR
4.audit of financial statements 财务报表审计 sahXPl%;U
5.agreed-upon procedures 执行商定程序 kndN} Vq
6.high levels of assurance 高水平保证 F.Sc2n@7-
7.compilation 编制 B[$L)y'-;
8.reliability 可靠性 (kY wD
9.relevance 相关性 >;sz(F3)
10.professional skepticism 职业谨慎 C j4ED
11.objectivity 客观性 E"'4=_
12. professional competence 专业胜任能力 4[XiD*
*
13.Senior/CPA-in-charge 项目经理 .UGbo.e
14.audit engagement letter 业务约定书 MnPk+eNJm
15.recurring audit 连续审计 l-gNJ=l+K
16.the client 委托人 s7Z+--I)L
17.change CPA 更换注册会计师 0en
Bq>vr
18.the existing CPA 现任注册会计师 Tlar@lC|u
19.the successor CPA 后任注册会计师 2(i@\dZCb<
20.the preceding CPA前任注册会计师 .T\jEH8E
21.issue the audit report 出具审计报告 IaHu$` v
22.expert 专家 (i.7\$4
23.the board of directors 董事会 w(N$$
24.knowledge of the entity‘ s business 了解被审计单位情况 d69synEw>k
25.assess material misstatement risks评估重大错报风险 `9`T,uJe
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 F*4zC@;
27.a general knowledge of —— 初步了解―――的情况 p Lwtm@
28.a more knowledge of—— 进一步了解的情况 FoX,({*Ko~
29.the prior year‘s working papers 以前年度工作底稿 Z.%0yS_T
30.minutes of meeting 会议纪要 -+HD5Hc
31.business risks 经营风险 lJJ`aYDp
32.appropriateness 适当性 7L4~yazmK
33.accounting estimate 会计估计 Qn!KL0w
34.management representations 管理层声明 Q`zW[Y&]
35.going concern assumption 持续经营假设 .At^b4#(
36.audit plan 审计计划 th^&wp
37.significant audit areas 重点审计领域 eJy}W /
38.error 错误 3EA+tG4KnO
39.fraud舞弊 kQ99{lH,5
40.modified or additional procedures 修改或追加审计程序 W @]t
41.misappropriation of assets 侵占资产 oXgi#(y
42.transactions without substance 虚假交易 _@D"XL#L
43.unusual pressures 异常压力 ..fbRt
44.the suspected noncompliance 涉嫌存在违法行为 9>-]*7
45.materialiy 重要性 ^//`Dz
46.exceed the materiality level 超过重要性水平 \"|7o8
47.approach the materiality level 接近重要性水平 d "%6S*dL
48.an acceptably low level 可接受水平 c>b{/92%
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 oU/{<gs
50.misstatements or omissions 错报或漏报 (7A- cC
51.aggregate 总计 pmuT7*<19
52.subsequent events 期后事项 O"e
brv
53.adjust the financial statements 调整财务报表 <3fY,qw
54.perform additional audit procedures 实施追加的审计程序 8zrLl:{
55.audit risk 审计风险 ^US ol/
56.detection risk 检查风险 oC~+K@S
57.inappropriate audit opinion 不适当的审计意见 4
3s8a
58.material misstatement 重大的错报 MWI7u7{
59.tolerable misstatement 可容忍错报 -+z8bZ
60.the acceptable level of detection risk 可接受的检查风险 .YlhK=d4
61.assessed level of material misstatement risk 重大错报风险的评估水平 il[waUfmD
62.simall business 小规模企业 ^0g!,L
63.accounting system 会计系统 y41~
64.test of control 控制测试 560`R>
65.walk-through test 穿行测试 :I(d-,C
66.communication 沟通 ho%G
67.flow chart 流程图 Jy
P$'v~
68.reperformance of internal control 重新执行 .c]@xoC
69.audit evidence 审计证据 K)#6&\0tT
70.substantive procedures 实质性程序 FyWrb+_0v
71.assertions 认定 lQq
P4-E?
72.esistence 存在 6B!v;93U
73.occurrence 发生 B4eV $~<
74.completeness 完整性 )ml#2XP!f
75.rights and obligations 权利和义务 c@x6<S%*
76.valuation and allocation 计价和分摊 H+5S )r
77.cutoff 截止 "V<WC"
78.accuracy 准确性 * zc[t
79.classification 分类 CE7{>pl
80.inspection 检查 jk{m8YP)E
81.supervision of counting 监盘 9R99,um$
82.observation 观察 srryVqgS
83.confirmation 函证 '3iJ q9
84.computation 计算 6T6UIq
85.analytical procedures 分析程序 w,-4A
o2x
86.vouch 核对 ]Q -.Y-J/O
87.trace 追查 hg-M>|s7
88.audit sampling 审计抽样 OU[ FiW-E
89.error 误差 Huc|HL#C
90.expected error 预期误差 |w.h97fj
91.population 总体 R,`3 SW()
92.sampling risk 抽样风险 gTk*v0WBm
93.non- sampling risk 非抽样风险 I.- I4F)D
94.sampling unit 抽样单位 g4Nl"s
*~
95.statistical sampling 统计抽样 B=HEi\55K
96.tolerable error 可容忍误差 """pe+Y
97.the risk of under reliance 信赖不足风险 T'-kG"l b
98.the risk of over reliance 信赖过度风险 4ah5}9{g
99.the risk of incorrect rejection 误拒风险 <_yy0G
100. the risk of incorrect acceptance 误受风险 scPvuHzl
101.working trial balance 试算平衡表 >"[Nmx0;w
102.index and cross-referencing 索引和交叉索引 yL_\&v
103.cash receipt 现金收入 h*V~.H
104.cash disbursement 现金支出 lmYyaui
105.bank statement 银行对账单 Vo%DoZg
106.bank reconciliation 银行存款余额调节表 NY/-9W5T4
107.balance sheet date 资产负债表日 LY2
QKjgP
108.net realizable value 可变现净值 -/R?D1kOq
109.storeroom 仓库 /0r6/ _5-.
110.sale invoice 销售发票 11B8 LX
111.price list 价目表 ]3d5kf
112.positive confirmation request 积极式询证函 SN;_.46k
113.negative confirmation request 消极式询证函 h]WW?.
114.purchase requisition 请购单 f@ .s(i=z
115.receiving report 验收报告 i2!0bY
116.gross margin 毛利 i2Sh^\Xw
117.manufacturing overhead 制造费用 _VJG@>F9-
118.material requisition 领料单 [bjP-pX
119.inventory-taking 存货盘点 l%#z
120.bond certificate 债券 ,"f2-KC4h
121.stock certificate 股票 a6'T]DW0W
122.audit report 审计报告 V U~r~
123.entity 被审计单位 #zg"E<
124.addressee of the audit report 审计报告的收件人 FSb4RuD9
125.unqualified opinion 无保留意见 wu3p2#-Z
126.qualified opinion 保留意见 WfYC`
e7q
127.disclaimer of opinion 无法表示意见 0}q*s!
128.adverse opinion 否定意见 -Xt0=3,
`.F3&pA
A (1)ABC 作业基础成本计算 8@]vvZ2/gj
A (2)absorbed overhead 已吸收制造费用 Xz"xp8Hc(6
A (3)absorption costing 吸收成本计算 -o+; e3#
A (4)account 账户,报表 5}:`CC2,S~
A (5)accounting postulate 会计假设 '~E=V:6
A (6)accounting series release 会计公告文件
*z__$!LR
A (7)accounting valuation 会计计价 `%$+rbo~
A (8)account sale 承销清单 ]~9YRVeC
A (9)accountability concept 经营责任概念 Rw|P$dbu
A (10)accountancy 会计职业 W_[ tdqey
A (11)accountant 会计师 mA4]c
A (12)accounting 会计 Sz>Lbs
A (13)agency cost 代理成本 Mh=j^ [4Q
A (14)accounting bases 会计基础 R/kF,}^F
A (15)accounting manual 会计手册 c"pu"t@/Z
A (16)accounting period 会计期间 ORhvo,.u
A (17)accounting policies 会计方针 G=&nwSL
A (18)accounting rate of return 会计报酬率 .}n\c%&
A (19)accounting reference date 会计参照日 7%5EBH &
A (20)accounting reference period 会计参照期间 >n jX=r.
A (21)accrual concept 应计概念 %VS+?4ww
A (22)accrual expenses 应计费用 0xc|Wn>
A (23)acid test ration 速动比率(酸性测试比率) z)%]#QO
A (24)acquisition 购置 AL*M`m_
A (25)acquisition accounting 收购会计 U3|9a8^H
A (26)activity based accounting 作业基础成本计算 l a>H&
A (27)adjusting events 调整事项
WT:ZT$W
A (28)administrative expenses 行政管理费 40%<E
A (29)advice note 发货通知 `{xKU8j^
A (30)amortization 摊销 U&gI_z[
A (31)analytical review 分析性检查 (1Klj+"p%
A (32)annual equivalent cost 年度等量成本法 TiD|.a8
S
A (33)annual report and accounts 年度报告和报表 jAf
qC@e
A (34)appraisal cost 检验成本 mJ+mTA5
bW
A (35)appropriation account 盈余分配账户 @gk{wh>c
A (36)articles of association 公司章程细则 &[kFl\
A (37)assets 资产 F87c?Vh)K
A (38)assets cover 资产保障 nc;iJ/\4
A (39)asset value per share 每股资产价值
|A#\5u
A (40)associated company 联营公司 af|x(:!H
A (41)attainable standard 可达标准 URj2 evYW
-GYJ)f
A (42)attributable profit 可归属利润 [m(n-MuF
A (43)audit 审计 :Q"p!,X=-
A (44)audit report 审计报告 >`I%^+z
A (45)auditing standards 审计准则 b ; U
A (46)authorized share capital 额定股本 YFeL#)5y
A (47)available hours 可用小时 LQJC ]*b1
A (48)avoidable costs 可避免成本 v>sjS3
B (49)back-to-back loan 易币贷款 O T .bXr~
B (50)backflush accounting 倒退成本计算 w6|l ~.$=
B (51)bad debts 坏帐 4c@_u8
B (52)bad debts ratio 坏帐比率 =L*-2cE6#
B (53)bank charges 银行手续费 :\~YbA
B (54)bank overdraft 银行透支 f s2}a
B (55)bank reconciliation 银行存款调节表 ?7TuE
!!M
B (56)bank statement 银行对账单 U$
LI~XZM
B (57)bankruptcy 破产 4f'!,Q ;
B (58)basis of apportionment 分摊基础 ~xf uq{L;
B (59)batch 批量 ]:~z#k|2@6
B (60)batch costing 分批成本计算 ^>#@qMw
B (61)beta factor B(市场)风险因素 [vOk=
B (62)bill 账单 YB376/
B (63)bill of exchange 汇票 x57O.WdN
B (64)bill of landing 提单 K k|mV&3J
B (65)bill of materials 用料预计单 `IJTO_
B (66)bill payable 应付票据 {}"a_L&[;
B (67)bill receivable 应收票据 DtkOb,wY
B (68)bin card 存货记录卡 m3=Cg$n
B (69)bonus 红利 x| r#
B (70)book-keeping 薄记 dUkZ_<5''
B (71)Boston classification 波士顿分类 ~=?^v[T1
B (72)breakeven chart 保本图 0](V@F"~
B (73)breakeven point 保本点 yQ| V7G
B (74)breaking-down time 复位时间 x$.0:jP/s
B (75)budget 预算 {~ 1
~V
B (76)budget center 预算中心 rs,:pU
B (77)budget cost allowance 预算成本折让 Vsd4;
B (78)budget manual 预算手册 p$a+?5'Q
B (79)budget period 预算期间
/~pB_l
B (80)budgetary control 预算控制 7$Lt5rn"}
B (81)budgeted capacity 预算生产能力 n7hjYNJ
B (82)burden 制造费用 N
h1,
w
B (83)business center 经营中心 ksF4m_E>YB
B (84)business entity 营业个体 UoHNKB73
B (85)business unit 经营单位 Dp^6|T* HU
B (86)buy-out management 管理性购买产权 fhmBKeFdV
B (87)by-product 副产品 spma\,o
C (88)called-up share capital 催缴股本 3 ]w a8|
C (89)capacity 生产能力 kg^5D3!2{Q
C (90)capacity ratios 生产能力比率 iJr(;Bq
C (91)capital 资本 lVgin54Q
C (92)capital assets pricing model资本资产计价模式 R_b)2FU1y
C (93)capital commitment 承诺资本 :a_MT
C (94)capital employed 已运用的资本 P7*?E*
C (95)capital expenditure 资本支出 8" (j_~;
C (96)capital expenditureauthorization 资本支出核准 lQG;WVqW
C (97)capital expenditure control 资本支出控制 /~P4<1
C (98)capital expenditure proposal资本支出申请 E+~1GKd
C (99)capital funding planning 资本基金筹集计划 fnK H<
C (100)capital gain 资本收益 j){0>O.V
C (101)capital investment appraisal资本投资评估 0xUn#&A~
C (102)capital maintenance 资本保全 )zu m.6pT
C (103)capital resource planning 资本资源计划 51`*VR]`K
C (104)capital surplus 资本盈余 h&z(;B!;y.
C (105)capital turnover 资本周转率 6&,9=(:J&R
C (106)card 记录卡 *ch7z|wo.
C (107)cash 现金 nk2H^RM^
C (108)cash account 现金账户
DlQ*'PX7
C (109)cash book 现金账薄 9a]h;r8,9z
C (110)cash cow 金牛产品 'S6JpWG1
C (111)cash flow 现金流量 >g2Z t;*@w
C (112)cash discounted 现金贴现 CW?R7A/
C (113)cash flow budget 现金流量预算 *yN#q>1
C (114)cash flow statement 现金流量表 +d=8 /3O%
C (115)cash ledger 现金分类账 _A6e|(.ll
C (116)cash limit 现金限额 M)CQ|P
C (117)CCA 现时成本会计 o^+g2;Ro
C (118)center 中心 ~>S? m;
C (119)changeover time 变更时间 ab>>W!r@!
C (120)chartered entity 特许经济个体 FH7l6b,^
C (121)cheque 支票 #fq&yjl#A
C (122)cheque register 支票登记薄 Sb?HRoe_
C (123)coin analysis 零钱分类 qjf9ZD&
C (124)classification 分类 ,AyQCUz{*?
C (125)clock card 工时卡 3mT6HGSKR
C (126)code 代码 %+L3Xk]m'
C (127)commitment accounting 承诺确认会计 PF0A
U T
C (128)common cost 共同成本 sNsWz.DLT#
C (129)company limited byguarantee 有限担保责任公司 ||'A9
C (130)company limited shares 股份有限公司 _o{w<b&
C (131)competitive position 竞争能力状况 %h&F
C (132)concept 概念 a4Y
43 n
C (133)conglomerate 跨行业企业 U^&y*gX1
C (134)consistency concept 一致性概念 -"d&Ow7o
C (135)consolidated accounts 合并报表 i(0%cNP7
C (136)consolidation accounting 合并会计 e?fA3Fug
C (137)consortium 财团
0t -=*7w%
C (138)contingency plan 应急计划 R'h.lX
C (139)contingent liabilities 或有负债 Ev,b5KelD
C (140)continuous operation 连续生产 tWA<OOl
C (141)contra 抵消 E$s?)
C (142)contract cost 合同成本 ah15,<j
C (143)contract costing 合同成本计算 ;bkvdn
}
C (144)contribution 贡献毛益 lj@ibA]
C (145)contribution centre 贡献中心 Y#rd'
8
C (146)contribution chart 贡献图 a+P^?N
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 l*+9R
C (148)contribution to salesration 贡献毛益对销售比率 %D E_kwL
C (149)control 控制 (XQ:f|(
C (150)control account 控制帐户 >?r8D48`
C (151)control limits 控制限度 k.W1bF9n6
C (152)controllability concept 可控制概念 )CG,U
du
C (153)controllable cost 可控制成本 q uiX"lV(
C (154)conversion cost 加工成本 PPj%.i)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ;oVFcZSA
C (156)corporate appraisal 公司评估 G>S3? jGk
C (157)corporate planning 公司计划 AO]1`b:
C (158)corporate social reporting 公司社会报告 U_@Dn[/:
C (159)corporation 股份公司 DB.)/(zWQ
C (160)cost 成本 ?pkGejcQ
C (161)cost account 成本帐户 Wrs6t
C (162)cost accounting 成本会计 @K}Bll.E
C (163)cost accounting manual 成本手册 Frum@n
C (164)cost accounts calendar 成本报表的日历时间 ;#ElJXS
C (165)cost adjustment 成本调整 ,W5!=\Gg(
C (166)cost allocation 成本分配 'b Kc;\
C (167)cost apportionment 成本分摊 Io]KlR
@!T
C (168)cost attribution 成本归属 m
xmj
C (169)cost audit 成本审计 UUqA^yJ
C (170)cost behaviour 成本性态 6}?5Oy_XF2
C (171)cost benefit analysis 成本效益分析 ]3CW
b>!_
C (172)cost center 成本中心 gi<%: [jT
C (173)cost driver 成本动因