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注会《审计》英语常用词汇 v[r5!,F
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1.audit 审计 SIBNU3;DL
2.attestation 鉴证 *nv%~t
3.credibility 可信赖程度 .#M'
4.audit of financial statements 财务报表审计 +izB(E8&{J
5.agreed-upon procedures 执行商定程序 _Ra$"j
6.high levels of assurance 高水平保证 8E m X
7.compilation 编制 z%Xz*uu(|
8.reliability 可靠性
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9.relevance 相关性 hP=^JH
10.professional skepticism 职业谨慎 TTS.wBpR,
11.objectivity 客观性 Oie0cz:>:
12. professional competence 专业胜任能力 ,X[lC\1a
13.Senior/CPA-in-charge 项目经理 gy
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14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 %Ts6M,Fpp
16.the client 委托人 \GL!x 7s1A
17.change CPA 更换注册会计师 p7UdZOi2
18.the existing CPA 现任注册会计师 -R
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19.the successor CPA 后任注册会计师 #}/YnVk
20.the preceding CPA前任注册会计师 @l7~Zn
21.issue the audit report 出具审计报告 }r}$8M+1
22.expert 专家 N3D{t\hg
23.the board of directors 董事会 .Ulrv5wJ
24.knowledge of the entity‘ s business 了解被审计单位情况 i?.7o*w8
25.assess material misstatement risks评估重大错报风险 y"Fp4$qb
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 PdUlwT?8C
27.a general knowledge of —— 初步了解―――的情况 [jPUAr}
28.a more knowledge of—— 进一步了解的情况 Xknp*(9
29.the prior year‘s working papers 以前年度工作底稿 j-egsKR
30.minutes of meeting 会议纪要 3D)gy9T&l
31.business risks 经营风险 kZ&|.q1zki
32.appropriateness 适当性 ^x Wu7q
33.accounting estimate 会计估计 C@{#OOa
34.management representations 管理层声明 z=}@aX[
35.going concern assumption 持续经营假设 v"y0D
36.audit plan 审计计划 mE`OG8
37.significant audit areas 重点审计领域 O]"3o,/]G
38.error 错误 &n_aMZ;
39.fraud舞弊 o"^+ i#H!
40.modified or additional procedures 修改或追加审计程序 K%Dksx7ow
41.misappropriation of assets 侵占资产 mVJW"*}8
42.transactions without substance 虚假交易 cQ= "3M)~r
43.unusual pressures 异常压力 RoV^sbWFt
44.the suspected noncompliance 涉嫌存在违法行为 O~E6"vQ
45.materialiy 重要性 MIblx
46.exceed the materiality level 超过重要性水平 {u3eel
47.approach the materiality level 接近重要性水平 Xz,-
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48.an acceptably low level 可接受水平 sFd"VRAV~E
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 [(Z sQK
50.misstatements or omissions 错报或漏报 5H (CP
51.aggregate 总计 YL(7l|^!
52.subsequent events 期后事项 -Wp69DP6q
53.adjust the financial statements 调整财务报表 2~:jg1
54.perform additional audit procedures 实施追加的审计程序 8<,b5
55.audit risk 审计风险 /%E l0X
56.detection risk 检查风险 G+k[.
57.inappropriate audit opinion 不适当的审计意见 K+9oV[DMs
58.material misstatement 重大的错报 Who7{|M\'
59.tolerable misstatement 可容忍错报 8Iz-YG~%3
60.the acceptable level of detection risk 可接受的检查风险 9ghZLQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~]+-<O^U~
62.simall business 小规模企业 wzLR]<6G
63.accounting system 会计系统 >C6wm^bl
64.test of control 控制测试 BXNt@%
65.walk-through test 穿行测试 ~i
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66.communication 沟通 G#V}9l8Q
67.flow chart 流程图 5|&:l8=
68.reperformance of internal control 重新执行 m7zx,bz>
69.audit evidence 审计证据 ")J\} $r
70.substantive procedures 实质性程序 Y)?dq(
71.assertions 认定 tTWeOAF
72.esistence 存在 ~W
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73.occurrence 发生 6XVr-ef
74.completeness 完整性 .rfufx9Sw
75.rights and obligations 权利和义务 p&
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76.valuation and allocation 计价和分摊 @]*b$6tt
77.cutoff 截止 bU`Ih# q
78.accuracy 准确性 k=t\
79.classification 分类 b`x7%?Qn
80.inspection 检查 ]1A"l!yf
81.supervision of counting 监盘 JNQiCK,)}M
82.observation 观察
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83.confirmation 函证 W$&kOdD!$
84.computation 计算 $"P9I-\m
85.analytical procedures 分析程序 DP2 ^(d<
86.vouch 核对 NGl/F{<
87.trace 追查
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88.audit sampling 审计抽样 4@,d
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89.error 误差 'r KDw06/
90.expected error 预期误差 rlj
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91.population 总体 E,6(/`0H*
92.sampling risk 抽样风险 %O5
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93.non- sampling risk 非抽样风险 @"M%ZnFu
94.sampling unit 抽样单位 UjmBLXz@T
95.statistical sampling 统计抽样 l djypEa}
96.tolerable error 可容忍误差 Wa
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97.the risk of under reliance 信赖不足风险 s?;rP,{:p
98.the risk of over reliance 信赖过度风险 !Vtt.j &4
99.the risk of incorrect rejection 误拒风险 U.7;:W}c
100. the risk of incorrect acceptance 误受风险 _dCsYI%
101.working trial balance 试算平衡表 Q>\y%&df
102.index and cross-referencing 索引和交叉索引 X[L6Av
103.cash receipt 现金收入 DNsDEU
104.cash disbursement 现金支出 C$X
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105.bank statement 银行对账单 @(XX68
106.bank reconciliation 银行存款余额调节表 ahagt9[,:F
107.balance sheet date 资产负债表日 AJ'YkSg
108.net realizable value 可变现净值 |_&Tu#er3
109.storeroom 仓库 E?c)WA2iH
110.sale invoice 销售发票 Vp
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111.price list 价目表 OrXx0Hn
112.positive confirmation request 积极式询证函 VGbuEC [Y
113.negative confirmation request 消极式询证函 19)fN-0Z
114.purchase requisition 请购单 I(6k.PQ
115.receiving report 验收报告 <ex,@{n4
116.gross margin 毛利 #"}Z'|X*
117.manufacturing overhead 制造费用 SvUC8y
118.material requisition 领料单 U#oe8(?#
119.inventory-taking 存货盘点 fH_G;#q
120.bond certificate 债券 Dp:u!tdbeg
121.stock certificate 股票 /0(2PVf
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122.audit report 审计报告 3nfw:.
123.entity 被审计单位 :Jp$_T&E
124.addressee of the audit report 审计报告的收件人 "yR56`=
125.unqualified opinion 无保留意见 j%
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126.qualified opinion 保留意见 5oz[Njq4
127.disclaimer of opinion 无法表示意见 gi::?ET/.
128.adverse opinion 否定意见 ^%X,Rml<e
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A (1)ABC 作业基础成本计算 ># FO0R
A (2)absorbed overhead 已吸收制造费用 3c5=>'^F
A (3)absorption costing 吸收成本计算 ]?P9M<0PM
A (4)account 账户,报表 bP;cDQ(g
A (5)accounting postulate 会计假设 zx7*Bnu0
A (6)accounting series release 会计公告文件 *u
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A (7)accounting valuation 会计计价 ien >Ou
A (8)account sale 承销清单 F{*S}&q*)o
A (9)accountability concept 经营责任概念 }8E//$J
A (10)accountancy 会计职业 27b7~!
A (11)accountant 会计师 Wc4K?3 ZM
A (12)accounting 会计 5MJ`B:He+
A (13)agency cost 代理成本 `r"euO
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A (14)accounting bases 会计基础 <fX]`57Dc`
A (15)accounting manual 会计手册 F^kH"u[
A (16)accounting period 会计期间 A8JEig 3Ix
A (17)accounting policies 会计方针 XcJ'w
A (18)accounting rate of return 会计报酬率 l" y==y
A (19)accounting reference date 会计参照日 ~__]E53F
A (20)accounting reference period 会计参照期间 c1
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A (21)accrual concept 应计概念 b&u o^G,
A (22)accrual expenses 应计费用 1-@.[VI
A (23)acid test ration 速动比率(酸性测试比率) Va"_.8n|+
A (24)acquisition 购置 zn5
A (25)acquisition accounting 收购会计 jREj]V>
A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 ^n5[pF}Gw
A (28)administrative expenses 行政管理费 >'#
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A (29)advice note 发货通知 E?|"?R,,,
A (30)amortization 摊销 ehO@3%z30c
A (31)analytical review 分析性检查 0*^)n&O
A (32)annual equivalent cost 年度等量成本法 t5h]]TOz
A (33)annual report and accounts 年度报告和报表 [T', ZLR|
A (34)appraisal cost 检验成本 ;czMsHu0X
A (35)appropriation account 盈余分配账户 -d\O{{%>.z
A (36)articles of association 公司章程细则 w5"C<5^
A (37)assets 资产 }S6Sz&)
A (38)assets cover 资产保障 IC}?oXs5G
A (39)asset value per share 每股资产价值 _H|c_
A (40)associated company 联营公司 H`4H(KWm
A (41)attainable standard 可达标准 .fxI)
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A (42)attributable profit 可归属利润 d>:(>@wz
A (43)audit 审计 }Jt( H
A (44)audit report 审计报告 \ief [
A (45)auditing standards 审计准则 ^=Rqa
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A (46)authorized share capital 额定股本 lp5`Kw\
A (47)available hours 可用小时 !Y_"q^5GG'
A (48)avoidable costs 可避免成本 ~~]/<d
B (49)back-to-back loan 易币贷款 07-S%L7Z
B (50)backflush accounting 倒退成本计算 pYV$sDlD
B (51)bad debts 坏帐 BDY@&vF
B (52)bad debts ratio 坏帐比率 l)E
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B (53)bank charges 银行手续费 -!(
B (54)bank overdraft 银行透支 N$J)Ow
B (55)bank reconciliation 银行存款调节表 o[*</A
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B (56)bank statement 银行对账单 -bSe=09;S|
B (57)bankruptcy 破产 ^GdU
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B (58)basis of apportionment 分摊基础 le`&VdE^
B (59)batch 批量 QZk:G+$
B (60)batch costing 分批成本计算 N1W
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B (61)beta factor B(市场)风险因素 ?iG}Qj@5
B (62)bill 账单 ?}%Gr,tj2
B (63)bill of exchange 汇票 [wl:"rm
B (64)bill of landing 提单 ZjY_AbD
B (65)bill of materials 用料预计单 k;:v~7VF
B (66)bill payable 应付票据 xd8UdQ,lt
B (67)bill receivable 应收票据 s)<#a(!
B (68)bin card 存货记录卡 ByeyUw
B (69)bonus 红利
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B (70)book-keeping 薄记 E!'H,#"P
B (71)Boston classification 波士顿分类 [@[!esC
B (72)breakeven chart 保本图 v'*Q[
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B (73)breakeven point 保本点 VP=(",`
B (74)breaking-down time 复位时间 KC o<%
B (75)budget 预算 BR\%aU$u
B (76)budget center 预算中心 70&v`"
B (77)budget cost allowance 预算成本折让 vOsd>3"
B (78)budget manual 预算手册 sd\>|N?'
B (79)budget period 预算期间 u3kK!2cdP
B (80)budgetary control 预算控制 zLXmjrC
B (81)budgeted capacity 预算生产能力 L7mN&Xr
B (82)burden 制造费用 e;pVoRI
B (83)business center 经营中心 ]9)pF
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B (84)business entity 营业个体 TCp!4-~,
B (85)business unit 经营单位 m}0US;c#f
B (86)buy-out management 管理性购买产权 qie7iE`o
B (87)by-product 副产品 "|`8mNC
C (88)called-up share capital 催缴股本 ~\/>b}^uf'
C (89)capacity 生产能力 6cSMKbgZJ
C (90)capacity ratios 生产能力比率 b].:2
C (91)capital 资本 }5bh,'
C (92)capital assets pricing model资本资产计价模式 /ee:GjUkB
C (93)capital commitment 承诺资本 t$r^'ZN
C (94)capital employed 已运用的资本 T^NY|Y/
C (95)capital expenditure 资本支出 -h*Yd)
C (96)capital expenditureauthorization 资本支出核准 6BVV2j)zl:
C (97)capital expenditure control 资本支出控制 k(o[T),_%0
C (98)capital expenditure proposal资本支出申请 @/yRE^c
C (99)capital funding planning 资本基金筹集计划 B{a:cz>0<
C (100)capital gain 资本收益 FQB)rx
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C (101)capital investment appraisal资本投资评估 ,T"pUe VJ
C (102)capital maintenance 资本保全 -2|D(
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C (103)capital resource planning 资本资源计划 lO8.Q"mxo
C (104)capital surplus 资本盈余 KgVit+4u/
C (105)capital turnover 资本周转率 ]>/YU*\
C (106)card 记录卡
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C (107)cash 现金 wq_c^Ioy
C (108)cash account 现金账户 $ZY
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C (109)cash book 现金账薄 Gk,{{:M:5
C (110)cash cow 金牛产品 jpyV52
C (111)cash flow 现金流量 &d`Umm]
C (112)cash discounted 现金贴现 2 8SlFu?
C (113)cash flow budget 现金流量预算 wQ!~c2a<8
C (114)cash flow statement 现金流量表 3/:O8H
C (115)cash ledger 现金分类账 gB&]kHLO
C (116)cash limit 现金限额 z=!$3E ecr
C (117)CCA 现时成本会计 N<hbV0$ %
C (118)center 中心 [Z,AquCU(
C (119)changeover time 变更时间 '0X!_w6W
C (120)chartered entity 特许经济个体 B P"PUl:
C (121)cheque 支票 ]l+Bg;F#V
C (122)cheque register 支票登记薄 nSsVONHfa
C (123)coin analysis 零钱分类 0{v?
C (124)classification 分类 Di9yd
C (125)clock card 工时卡 8Nxf2i5
C (126)code 代码 51.F,uY
C (127)commitment accounting 承诺确认会计 Y+iC/pd
C (128)common cost 共同成本 <?52Svi}}
C (129)company limited byguarantee 有限担保责任公司 t2p/NIn
C (130)company limited shares 股份有限公司 ?Li^X
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C (131)competitive position 竞争能力状况 3k;U#H
C (132)concept 概念 NUH;GMj,,
C (133)conglomerate 跨行业企业 WRh&4[G'
C (134)consistency concept 一致性概念 Jl Q%+$
C (135)consolidated accounts 合并报表 dVVeH\o
C (136)consolidation accounting 合并会计 7oF`Os+U
C (137)consortium 财团 8 jqt=}b
C (138)contingency plan 应急计划 kBIF[.v(\
C (139)contingent liabilities 或有负债 N$pwTyk
C (140)continuous operation 连续生产 s7I*=}{g0.
C (141)contra 抵消 PZNo.0M70
C (142)contract cost 合同成本 =t@m:
C (143)contract costing 合同成本计算 WeuV+}\b
C (144)contribution 贡献毛益 "x9xJ
C (145)contribution centre 贡献中心 @M#2T
C (146)contribution chart 贡献图 HCHP15otfe
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 VT3Zo%X x
C (148)contribution to salesration 贡献毛益对销售比率 Rt7}e09HV
C (149)control 控制 ;DC0LJ
C (150)control account 控制帐户 <ofXNv;`
C (151)control limits 控制限度 kSU5
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C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 Vnh
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C (154)conversion cost 加工成本 {
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )@eBe^
C (156)corporate appraisal 公司评估 PC\Xm,,
C (157)corporate planning 公司计划 XYod>[.x
C (158)corporate social reporting 公司社会报告 bQXxb(^
C (159)corporation 股份公司 :N8D1e-a
C (160)cost 成本 kjNA~{
C (161)cost account 成本帐户 :m#vvH
C (162)cost accounting 成本会计 hp-<8Mf
C (163)cost accounting manual 成本手册 G]P4[#5
C (164)cost accounts calendar 成本报表的日历时间 (ZShh y8g
C (165)cost adjustment 成本调整 =#BeAsFfO
C (166)cost allocation 成本分配 y{u6t 3
C (167)cost apportionment 成本分摊 /lr RbZ
C (168)cost attribution 成本归属 C| Mh<,~E
C (169)cost audit 成本审计 ,;/4
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C (170)cost behaviour 成本性态 m*i~Vjxj-m
C (171)cost benefit analysis 成本效益分析 KNY<"b
C (172)cost center 成本中心 |]GEJUWtCd
C (173)cost driver 成本动因