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注会《审计》英语常用词汇 #GE]]7:Na
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1.audit 审计 -GAF>
2.attestation 鉴证 6
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3.credibility 可信赖程度 AJ bCC
4.audit of financial statements 财务报表审计 sD:o
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5.agreed-upon procedures 执行商定程序 x#J9GP.
6.high levels of assurance 高水平保证 dRX~eIw
7.compilation 编制 YQn<CjZ8af
8.reliability 可靠性 Yv5H41o"
9.relevance 相关性 "`$,qvNN
10.professional skepticism 职业谨慎 3m1(l?fp
11.objectivity 客观性 .eR1\IAm
12. professional competence 专业胜任能力 >
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13.Senior/CPA-in-charge 项目经理 zj1~[$
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14.audit engagement letter 业务约定书 dU$VRgP/
15.recurring audit 连续审计 v;x0=I&%
16.the client 委托人 :&IHdf0+
17.change CPA 更换注册会计师 C#kE{Qw10r
18.the existing CPA 现任注册会计师 YYv0cV{E
19.the successor CPA 后任注册会计师 >fH0>W+!
20.the preceding CPA前任注册会计师 >R+-mP!nj
21.issue the audit report 出具审计报告 j
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22.expert 专家 0%ul6LvM
23.the board of directors 董事会 Qt>K{ >9Cf
24.knowledge of the entity‘ s business 了解被审计单位情况 +/~]fI
25.assess material misstatement risks评估重大错报风险 hOY@vm&
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @C)s4{V
27.a general knowledge of —— 初步了解―――的情况 N1a]y/
28.a more knowledge of—— 进一步了解的情况 R2,9%!iiX
29.the prior year‘s working papers 以前年度工作底稿 ]n!V
30.minutes of meeting 会议纪要 HwUaaK
31.business risks 经营风险 3iCe5VF
32.appropriateness 适当性 D&G6
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33.accounting estimate 会计估计 i]v3CY|3AI
34.management representations 管理层声明 Q$E.G63Wl
35.going concern assumption 持续经营假设 u>*a@3$f
36.audit plan 审计计划 IT| h;NUG
37.significant audit areas 重点审计领域 oY)eN?c
38.error 错误 qGk.7wf%
39.fraud舞弊 FDMQLx f
40.modified or additional procedures 修改或追加审计程序 V<QpC5
41.misappropriation of assets 侵占资产 :_8K8Sa
42.transactions without substance 虚假交易 \ 'm7un
43.unusual pressures 异常压力 AY AU
44.the suspected noncompliance 涉嫌存在违法行为 j&
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45.materialiy 重要性 D+]mKPB
46.exceed the materiality level 超过重要性水平 f%]@e9dD
47.approach the materiality level 接近重要性水平 ZISIW!
48.an acceptably low level 可接受水平 p<mL%3s0
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 \p4*Q}t
50.misstatements or omissions 错报或漏报 *k{Llq
51.aggregate 总计 OrkcY39"~a
52.subsequent events 期后事项 %xkuW]xk
53.adjust the financial statements 调整财务报表 T3wTMbZ!VK
54.perform additional audit procedures 实施追加的审计程序 C'JI%HnQ
55.audit risk 审计风险 JtFq/&{i
56.detection risk 检查风险 `<YMkp[
57.inappropriate audit opinion 不适当的审计意见 [vi
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58.material misstatement 重大的错报 w
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59.tolerable misstatement 可容忍错报 TGJz[N
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60.the acceptable level of detection risk 可接受的检查风险 .I`>F/Sjr
61.assessed level of material misstatement risk 重大错报风险的评估水平 F*k
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62.simall business 小规模企业 S5).\1m h[
63.accounting system 会计系统 ]46h!@~aC
64.test of control 控制测试 T9yI%;D
65.walk-through test 穿行测试 {sw|bLo|+
66.communication 沟通 6tH}K
67.flow chart 流程图 lQIg0G/3
68.reperformance of internal control 重新执行 V^s, 3C
69.audit evidence 审计证据 )z7CT|h7S
70.substantive procedures 实质性程序 fbApE
71.assertions 认定 :` SIuu~@
72.esistence 存在 ?p{-Yp*h
73.occurrence 发生 G#7*O`
74.completeness 完整性 ]3v)3Wp
75.rights and obligations 权利和义务 AROHe
76.valuation and allocation 计价和分摊 nAP*w6m0j
77.cutoff 截止 zZ[kU1Fyv
78.accuracy 准确性 4rhHvp
79.classification 分类 {MtJP:8Jp
80.inspection 检查 c]*yo
81.supervision of counting 监盘 JAxzXAsAR
82.observation 观察 6nA9r5Ghv
83.confirmation 函证 /[/L%;a'p
84.computation 计算
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85.analytical procedures 分析程序 ^iH[
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86.vouch 核对 Y~Uf2(7b5
87.trace 追查 ub?dfS9$_
88.audit sampling 审计抽样 R&!;(k0
89.error 误差 ^@x&n)nzP
90.expected error 预期误差 *L<EGFP
91.population 总体 %RW*gUvc]
92.sampling risk 抽样风险 IR"C
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93.non- sampling risk 非抽样风险 m+M^we*R
94.sampling unit 抽样单位 U R^r>
95.statistical sampling 统计抽样 ZKI8x1>Iq
96.tolerable error 可容忍误差 }X9&!A8z
97.the risk of under reliance 信赖不足风险 >_Tyzl>z
98.the risk of over reliance 信赖过度风险 Da<`|
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99.the risk of incorrect rejection 误拒风险 kiF}+,z"
100. the risk of incorrect acceptance 误受风险 "C}<umJ'
101.working trial balance 试算平衡表 3X Y"s"
102.index and cross-referencing 索引和交叉索引 B/16EuH#
103.cash receipt 现金收入 U2`:'
104.cash disbursement 现金支出 V'b4wO1RV
105.bank statement 银行对账单 whN<{AG
106.bank reconciliation 银行存款余额调节表 ,tXI*R
107.balance sheet date 资产负债表日 $\m:}\%p
108.net realizable value 可变现净值 I?1BGaAA
109.storeroom 仓库 hvI#D>Z!Yp
110.sale invoice 销售发票 [#!Y7Ede
111.price list 价目表 b|V<Kp
112.positive confirmation request 积极式询证函 {JdXn
113.negative confirmation request 消极式询证函 }
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114.purchase requisition 请购单 yFm
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115.receiving report 验收报告 k/F#-},Q.
116.gross margin 毛利 wKJ|
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117.manufacturing overhead 制造费用 ~"*W;|)
118.material requisition 领料单 -I4@6vE,
119.inventory-taking 存货盘点 /QB;0PrE
120.bond certificate 债券 _k}Qe;
121.stock certificate 股票 zjH8S
122.audit report 审计报告 E\}A<r
123.entity 被审计单位 sw9ri}oc
124.addressee of the audit report 审计报告的收件人 fNda&
125.unqualified opinion 无保留意见 pa^_D~
126.qualified opinion 保留意见 y.(<
127.disclaimer of opinion 无法表示意见 X+{brvM<
128.adverse opinion 否定意见 %V1j M
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A (1)ABC 作业基础成本计算 *|q{(KX
A (2)absorbed overhead 已吸收制造费用 OGW3Pe0Z'
A (3)absorption costing 吸收成本计算 8@doKOA~T
A (4)account 账户,报表 k^d^Todq.
A (5)accounting postulate 会计假设 2asRJ97qES
A (6)accounting series release 会计公告文件 KO`dAB F}
A (7)accounting valuation 会计计价 x;SY80D
A (8)account sale 承销清单 le_aIbB"P
A (9)accountability concept 经营责任概念 P@bPdw!JA
A (10)accountancy 会计职业 97HI9R
A (11)accountant 会计师 cD9U^SOS
A (12)accounting 会计 W NeBthq6
A (13)agency cost 代理成本 q`8
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A (14)accounting bases 会计基础 AcJrJS)~
A (15)accounting manual 会计手册 Sz|kXk6&9
A (16)accounting period 会计期间 +P9eE,WR
A (17)accounting policies 会计方针 EhKG"Lb+
A (18)accounting rate of return 会计报酬率 DBGU:V,85
A (19)accounting reference date 会计参照日 Z0M,YSn z
A (20)accounting reference period 会计参照期间 P
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A (21)accrual concept 应计概念 \HrtPm`e
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) Xhyn! &H5
A (24)acquisition 购置 yIr0D6L
A (25)acquisition accounting 收购会计 q77qdmq7
A (26)activity based accounting 作业基础成本计算 p7{H
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A (27)adjusting events 调整事项 PZ#up{[o
A (28)administrative expenses 行政管理费 b+gu<##
A (29)advice note 发货通知 }tBw<7fe
A (30)amortization 摊销 !5h8sD;
A (31)analytical review 分析性检查 s1sn,?
A (32)annual equivalent cost 年度等量成本法 sZ7,7E|_
A (33)annual report and accounts 年度报告和报表 Kwm_Y5`A
A (34)appraisal cost 检验成本 O> _ F
A (35)appropriation account 盈余分配账户 >S0kiGDV{
A (36)articles of association 公司章程细则 @*|UyK.
A (37)assets 资产 .nNZdta&=
A (38)assets cover 资产保障 IMM+g]#e
A (39)asset value per share 每股资产价值 ,cS_687o
A (40)associated company 联营公司 bLGC
A (41)attainable standard 可达标准 wKpb%3
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A (42)attributable profit 可归属利润 G=Lg5`3;,
A (43)audit 审计 _E8Cvaob
A (44)audit report 审计报告 |c2sJy j*
A (45)auditing standards 审计准则 ShlTMTgS
A (46)authorized share capital 额定股本 m<k6oev$
A (47)available hours 可用小时 $;$vcV9*
A (48)avoidable costs 可避免成本 @vib54G
B (49)back-to-back loan 易币贷款 ~z]VDEJ{q
B (50)backflush accounting 倒退成本计算 x![.C,O
B (51)bad debts 坏帐 br TP}A
B (52)bad debts ratio 坏帐比率 VR1[-OE
B (53)bank charges 银行手续费 ;;
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B (54)bank overdraft 银行透支 QBi]gT@&g
B (55)bank reconciliation 银行存款调节表 k'
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B (56)bank statement 银行对账单 rH,@"(p\
B (57)bankruptcy 破产 4^YE*6z
B (58)basis of apportionment 分摊基础 PJ?C[+&
B (59)batch 批量 5`:d$rv
B (60)batch costing 分批成本计算 p_]b=3wt~
B (61)beta factor B(市场)风险因素 oD9L5c)
B (62)bill 账单 _!vy|,w@e
B (63)bill of exchange 汇票 .#iot(g
B (64)bill of landing 提单 3` oOoKX
B (65)bill of materials 用料预计单 fI<d&5&g
B (66)bill payable 应付票据 |&
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B (67)bill receivable 应收票据 dKD:mU",M
B (68)bin card 存货记录卡 f}*:wj
B (69)bonus 红利 Ndb7>"W
B (70)book-keeping 薄记 5a@9PX^.J
B (71)Boston classification 波士顿分类 I
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B (72)breakeven chart 保本图 3HuGb^SNg
B (73)breakeven point 保本点 #639N9a~
B (74)breaking-down time 复位时间 P zM yUv
B (75)budget 预算 u8%X~K\
B (76)budget center 预算中心 l1O"hd'~s
B (77)budget cost allowance 预算成本折让 75>Ok /
B (78)budget manual 预算手册 ZvT>A#R;l~
B (79)budget period 预算期间 "lt5gu! `u
B (80)budgetary control 预算控制 GP %hf{
B (81)budgeted capacity 预算生产能力 gJ9"$fIPc
B (82)burden 制造费用 v4'kV:;&
B (83)business center 经营中心 ITn PF{N
B (84)business entity 营业个体 `F&~SU,
B (85)business unit 经营单位 U1lqg?KO
B (86)buy-out management 管理性购买产权 ;b1B*B
B (87)by-product 副产品 Z_S{$D
C (88)called-up share capital 催缴股本 XpE847!soL
C (89)capacity 生产能力 E'Ux2sh
C (90)capacity ratios 生产能力比率 <Q- m &
C (91)capital 资本 1 JIU5u)
C (92)capital assets pricing model资本资产计价模式 B@6L<oZ
C (93)capital commitment 承诺资本 -}h^'#
C (94)capital employed 已运用的资本 vlEW{B;)Z
C (95)capital expenditure 资本支出 5E~^-wX
C (96)capital expenditureauthorization 资本支出核准 _'L16@q
C (97)capital expenditure control 资本支出控制 NW 2`)e'
C (98)capital expenditure proposal资本支出申请 1 0c.#9$
C (99)capital funding planning 资本基金筹集计划 vDi Opd
C (100)capital gain 资本收益 $6D*G-*8
C (101)capital investment appraisal资本投资评估 r;[ =y<Yf
C (102)capital maintenance 资本保全 g|$;jQ\_
C (103)capital resource planning 资本资源计划 ey4.Hj#T
C (104)capital surplus 资本盈余 Qe ip h
C (105)capital turnover 资本周转率 a@qc?
C (106)card 记录卡 udLI AV*
C (107)cash 现金 DC-d@N+
C (108)cash account 现金账户
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C (109)cash book 现金账薄 66"
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C (110)cash cow 金牛产品 7C3YVm6g
C (111)cash flow 现金流量 6},[HpXRc4
C (112)cash discounted 现金贴现 9`Fw}yAt
C (113)cash flow budget 现金流量预算 ~) w4Tq
C (114)cash flow statement 现金流量表 0('ec60u
C (115)cash ledger 现金分类账 S 593wfc
C (116)cash limit 现金限额 v}V[sIs}
C (117)CCA 现时成本会计 1TGRIe)
C (118)center 中心 1,bE[_
C (119)changeover time 变更时间 \
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C (120)chartered entity 特许经济个体 B,w
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C (121)cheque 支票 2@GizT*mA
C (122)cheque register 支票登记薄 bDtb6hL
C (123)coin analysis 零钱分类 (?zD!%
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C (124)classification 分类 /9I/^i~
C (125)clock card 工时卡 \i%mokfbc
C (126)code 代码 vI5lp5( -3
C (127)commitment accounting 承诺确认会计 DmLx"%H3
C (128)common cost 共同成本 5ct&fjmR_
C (129)company limited byguarantee 有限担保责任公司 tLfhW1"
C (130)company limited shares 股份有限公司 a6e{bAuq
C (131)competitive position 竞争能力状况 Xw!\,"{s
C (132)concept 概念 xHJkzI
C (133)conglomerate 跨行业企业 ja';NIO-
C (134)consistency concept 一致性概念 ow3.jHsLA
C (135)consolidated accounts 合并报表 y5m2u8+
C (136)consolidation accounting 合并会计 fZ7AGP
C (137)consortium 财团 9N}\>L)_
C (138)contingency plan 应急计划 Dpw*m.f
C (139)contingent liabilities 或有负债 Cg]),S
C (140)continuous operation 连续生产 kv3Dn&<rJ
C (141)contra 抵消 Em@:QmEN
C (142)contract cost 合同成本 ~S\L(B(
C (143)contract costing 合同成本计算 =huV(THU
C (144)contribution 贡献毛益 8iJB'#''*
C (145)contribution centre 贡献中心 <TRhn z
C (146)contribution chart 贡献图 p.=9[`
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 IyyBW2
C (148)contribution to salesration 贡献毛益对销售比率 yivu|q
C (149)control 控制 &EQhk9j
C (150)control account 控制帐户 Rxd4{L
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C (151)control limits 控制限度 bP9ly9FH
C (152)controllability concept 可控制概念 {a:05Y
C (153)controllable cost 可控制成本 =ZIT!B?4
C (154)conversion cost 加工成本 AT~,
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 D@*<O=_D(
C (156)corporate appraisal 公司评估 p#ar`-vQ
C (157)corporate planning 公司计划 `<X-3)>;G
C (158)corporate social reporting 公司社会报告 J}X{
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C (159)corporation 股份公司 Ytlzn%
C (160)cost 成本 YoKyiO!
C (161)cost account 成本帐户 L#UR>Z#9
C (162)cost accounting 成本会计 ,=m.WmXE
C (163)cost accounting manual 成本手册 EaO@I.[
C (164)cost accounts calendar 成本报表的日历时间 X&qx4DL
C (165)cost adjustment 成本调整 P)
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C (166)cost allocation 成本分配 @9gZH_ur>E
C (167)cost apportionment 成本分摊 =79R;|5
C (168)cost attribution 成本归属 |0y#} |/
C (169)cost audit 成本审计 fq6%@M~
C (170)cost behaviour 成本性态
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C (171)cost benefit analysis 成本效益分析 2L^)k?9>g+
C (172)cost center 成本中心 FI$:R
C (173)cost driver 成本动因