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注会《审计》英语常用词汇 gatxvR7H
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1.audit 审计 be:=-B7!
2.attestation 鉴证 !vH={40 ]
3.credibility 可信赖程度 wb/@g=`d
4.audit of financial statements 财务报表审计 t
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5.agreed-upon procedures 执行商定程序 u4.2u}A/R%
6.high levels of assurance 高水平保证
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7.compilation 编制 )>8 k8E
8.reliability 可靠性 RS
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9.relevance 相关性 <l"rn M%
10.professional skepticism 职业谨慎 @[w.!GW%
11.objectivity 客观性 Cw
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12. professional competence 专业胜任能力 u13v@<HGc
13.Senior/CPA-in-charge 项目经理 T,fDH!a
14.audit engagement letter 业务约定书 {.D/MdwW;
15.recurring audit 连续审计 4+4C0/$Y
16.the client 委托人 qBXIR}
17.change CPA 更换注册会计师 53)*i\9&
18.the existing CPA 现任注册会计师 PBp+(o-
19.the successor CPA 后任注册会计师 ]ppws3*Pa
20.the preceding CPA前任注册会计师 )SsO,E+t=U
21.issue the audit report 出具审计报告 Q804_F
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22.expert 专家
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23.the board of directors 董事会 g%T` 6dvT
24.knowledge of the entity‘ s business 了解被审计单位情况 P'D'+qS
25.assess material misstatement risks评估重大错报风险 f
l*O)r
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~U`|+
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27.a general knowledge of —— 初步了解―――的情况 "IKbb
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28.a more knowledge of—— 进一步了解的情况 -<M'h
29.the prior year‘s working papers 以前年度工作底稿 9Ts
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30.minutes of meeting 会议纪要 LCkaSv/[RB
31.business risks 经营风险 7F
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32.appropriateness 适当性 `*HM5 1U
33.accounting estimate 会计估计 *d$r`.9j
34.management representations 管理层声明 Eawt
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35.going concern assumption 持续经营假设 (G`O
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36.audit plan 审计计划 Kzf^ras4u
37.significant audit areas 重点审计领域
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38.error 错误 tboc7Hor4
39.fraud舞弊 bd@1j`i
40.modified or additional procedures 修改或追加审计程序 vN3uLz'<
41.misappropriation of assets 侵占资产 z2cd1HxN
42.transactions without substance 虚假交易 +a!uS0fIJi
43.unusual pressures 异常压力 BewJ!,A!
44.the suspected noncompliance 涉嫌存在违法行为 2;&!]2vo$
45.materialiy 重要性 %6HJM| {H
46.exceed the materiality level 超过重要性水平 &&
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47.approach the materiality level 接近重要性水平 Tl
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48.an acceptably low level 可接受水平 zTS#o#`!\
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 {BS`v5*
50.misstatements or omissions 错报或漏报 Ro
eLf Ow
51.aggregate 总计 pQ yH`
52.subsequent events 期后事项 muKCCWy#
53.adjust the financial statements 调整财务报表 T@\%h8@~]
54.perform additional audit procedures 实施追加的审计程序 tA]Y=U+Q
55.audit risk 审计风险 cSWn4-B@l
56.detection risk 检查风险 TxXX}6
57.inappropriate audit opinion 不适当的审计意见 W+ D{4:
58.material misstatement 重大的错报 31=vUS
59.tolerable misstatement 可容忍错报 Kuy0Ci
60.the acceptable level of detection risk 可接受的检查风险 U((mOm6
61.assessed level of material misstatement risk 重大错报风险的评估水平 {;E]#=|
62.simall business 小规模企业 mv\S1[<T
63.accounting system 会计系统 fi;00>y
64.test of control 控制测试 NB?y/v
65.walk-through test 穿行测试 wzz>N@|
66.communication 沟通 j]bNOC2.L
67.flow chart 流程图 J\c\Ar:
68.reperformance of internal control 重新执行 u:GDM
69.audit evidence 审计证据 "6zf-++%
70.substantive procedures 实质性程序 diDB>W
71.assertions 认定 U<jAZU[L
72.esistence 存在 QTT2P(Pz
73.occurrence 发生 VAet!H +]
74.completeness 完整性 Z]x)d|3;
75.rights and obligations 权利和义务 w~l%xiC
76.valuation and allocation 计价和分摊 JPGEE1!B{b
77.cutoff 截止 *#g[
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78.accuracy 准确性 S^*ME*DDz
79.classification 分类 ZAa:f:[#f
80.inspection 检查 :Wl`8p4]
81.supervision of counting 监盘 v"J7VF2
82.observation 观察 '7(oCab"_
83.confirmation 函证 2JX@#vQ4
84.computation 计算 O(CmdSk,
85.analytical procedures 分析程序 Xw |6
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86.vouch 核对 u RPvo}!=1
87.trace 追查 J'#R9NO<
88.audit sampling 审计抽样 jz"-E
89.error 误差 Gn}^BJN
90.expected error 预期误差
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91.population 总体 d
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92.sampling risk 抽样风险 %"g; K
93.non- sampling risk 非抽样风险 9G=H
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94.sampling unit 抽样单位 x3]y*6
95.statistical sampling 统计抽样 OXIy0].b
96.tolerable error 可容忍误差 3}25=%;[
97.the risk of under reliance 信赖不足风险 |+r5D4]e
98.the risk of over reliance 信赖过度风险 tX
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99.the risk of incorrect rejection 误拒风险 Xl\yOMfp
100. the risk of incorrect acceptance 误受风险 (Q~(t
101.working trial balance 试算平衡表 /Vy,6:$H3
102.index and cross-referencing 索引和交叉索引 tX7TP(
103.cash receipt 现金收入 ST7Xgma-
104.cash disbursement 现金支出 KmE<+/x~?
105.bank statement 银行对账单 @1^:V-=
106.bank reconciliation 银行存款余额调节表 hsZ}FLStJ
107.balance sheet date 资产负债表日 -P[bA0N,
108.net realizable value 可变现净值 t o2y#4'.
109.storeroom 仓库 d6ABgQi0
110.sale invoice 销售发票 m.DC
111.price list 价目表 ^dCSk==
112.positive confirmation request 积极式询证函 (X( c.Jj
113.negative confirmation request 消极式询证函 `R{ ZED
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114.purchase requisition 请购单 fw+ VR.#2H
115.receiving report 验收报告 F|{F'UXj|
116.gross margin 毛利 R'1L%srTM+
117.manufacturing overhead 制造费用 0f3C;u-q-
118.material requisition 领料单 tj;<EaM
119.inventory-taking 存货盘点 <N}*|z7=b
120.bond certificate 债券 rtY4B~_
121.stock certificate 股票 z }f;_NX
122.audit report 审计报告 %5|DdpES
123.entity 被审计单位 #7yy7Y5
124.addressee of the audit report 审计报告的收件人 ug.
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125.unqualified opinion 无保留意见 [$P.ek<
126.qualified opinion 保留意见 StWF66u34&
127.disclaimer of opinion 无法表示意见 Kt/Wd
128.adverse opinion 否定意见 8bP4
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A (1)ABC 作业基础成本计算 ?2$0aq
A (2)absorbed overhead 已吸收制造费用 9&p;2/H
A (3)absorption costing 吸收成本计算 bhg
OLh#
A (4)account 账户,报表 9HJA:k*k|
A (5)accounting postulate 会计假设 [V _?`M
A (6)accounting series release 会计公告文件 sksop4gu5
A (7)accounting valuation 会计计价 r]'Q5l4j6"
A (8)account sale 承销清单 4C[n@p2
A (9)accountability concept 经营责任概念 |y~un9j+
A (10)accountancy 会计职业 [*|QA9
A (11)accountant 会计师 <=7N
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A (12)accounting 会计 PZsq9;P$
A (13)agency cost 代理成本 g7),si*
A (14)accounting bases 会计基础 \QKr2|
A (15)accounting manual 会计手册 Pu7cL
A (16)accounting period 会计期间 {%Ujp9
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A (17)accounting policies 会计方针 Owz.C_{)
A (18)accounting rate of return 会计报酬率 n`af2I2
A (19)accounting reference date 会计参照日 V-
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A (20)accounting reference period 会计参照期间 6*r3T:u3
A (21)accrual concept 应计概念 9}DF*np`G
A (22)accrual expenses 应计费用 JD1D(
A (23)acid test ration 速动比率(酸性测试比率) Yt%
E,U~g
A (24)acquisition 购置 {po f=G
A (25)acquisition accounting 收购会计 VG+WVk
A (26)activity based accounting 作业基础成本计算 Wy.Xx-3W
A (27)adjusting events 调整事项 06peo
d
A (28)administrative expenses 行政管理费 ?
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A (29)advice note 发货通知 Z6XP ..
A (30)amortization 摊销 &$
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A (31)analytical review 分析性检查 RIQw+RG>
A (32)annual equivalent cost 年度等量成本法 6
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A (33)annual report and accounts 年度报告和报表 bu|ecv
A (34)appraisal cost 检验成本 WJN}d-S=^
A (35)appropriation account 盈余分配账户 `*hrU{b
A (36)articles of association 公司章程细则 m&X6a C'[
A (37)assets 资产 ' y9yx[
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A (38)assets cover 资产保障 ~0~f
A (39)asset value per share 每股资产价值 "TgE@bC
A (40)associated company 联营公司 o)hQ]d
A (41)attainable standard 可达标准 @JL+xfz
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A (42)attributable profit 可归属利润 rtM!|apr
A (43)audit 审计 d|8iD`sZz
A (44)audit report 审计报告 Cw_XLMY%V1
A (45)auditing standards 审计准则 o>' 1ct
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 m+m,0Ey5H
A (48)avoidable costs 可避免成本 @^';[P!
B (49)back-to-back loan 易币贷款 3h|:ew[
B (50)backflush accounting 倒退成本计算 CL-mt5Kx#7
B (51)bad debts 坏帐 +Eh^j3W
B (52)bad debts ratio 坏帐比率 L)LW5%.6
B (53)bank charges 银行手续费 eHjn<@
B (54)bank overdraft 银行透支 Ka"Z,\T
B (55)bank reconciliation 银行存款调节表 G`HL^/Z*
B (56)bank statement 银行对账单 _@47h86Q
B (57)bankruptcy 破产 Q< q&a8~
B (58)basis of apportionment 分摊基础 0H-~-z8Y
B (59)batch 批量 02~+$R]L
B (60)batch costing 分批成本计算 :uD*Q/
B (61)beta factor B(市场)风险因素 %EooGHGF?
B (62)bill 账单 {G
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B (63)bill of exchange 汇票 >_4Ck{^d#
B (64)bill of landing 提单 ?(
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B (65)bill of materials 用料预计单 fb 8t9sAI
B (66)bill payable 应付票据 xD(JkOne
B (67)bill receivable 应收票据 WD^!G;}
B (68)bin card 存货记录卡 !)(c_ uz
B (69)bonus 红利 vNhi5EU
B (70)book-keeping 薄记 :|:Disg
B (71)Boston classification 波士顿分类 '$3]U5KOwK
B (72)breakeven chart 保本图 %`P6a38j
B (73)breakeven point 保本点 L.uX
B (74)breaking-down time 复位时间 x)SW1U3TVx
B (75)budget 预算 ZgcJxWC<
B (76)budget center 预算中心 |@x^5Ab$T
B (77)budget cost allowance 预算成本折让 y0d a8sd)
B (78)budget manual 预算手册 dT%$"sj5
B (79)budget period 预算期间 $EB&]t+
B (80)budgetary control 预算控制 RN1q/H|
B (81)budgeted capacity 预算生产能力 ?Sq?f?
B (82)burden 制造费用 pb(YA/
B (83)business center 经营中心 TRl,L5wd-?
B (84)business entity 营业个体 A?V[/
B (85)business unit 经营单位 :[1^IH(sb
B (86)buy-out management 管理性购买产权 1XAXokxj
B (87)by-product 副产品 G $TLWfm
C (88)called-up share capital 催缴股本 4E`y*Hmzy+
C (89)capacity 生产能力 GnlP#;
C (90)capacity ratios 生产能力比率 H+`s#'(i_P
C (91)capital 资本 E*ug.nxy
C (92)capital assets pricing model资本资产计价模式 iINd*eXb^
C (93)capital commitment 承诺资本 Zr0bVe+h
C (94)capital employed 已运用的资本 G k9Y{
C (95)capital expenditure 资本支出 ^T[8j/9o^
C (96)capital expenditureauthorization 资本支出核准 fWx
%?J
C (97)capital expenditure control 资本支出控制 @O/Jy2>3H
C (98)capital expenditure proposal资本支出申请 ,&$+{3
C (99)capital funding planning 资本基金筹集计划 i+$G=Z#3E
C (100)capital gain 资本收益 kCXQHX
C (101)capital investment appraisal资本投资评估 ieN}Ajl2
C (102)capital maintenance 资本保全
G[}$s7@k
C (103)capital resource planning 资本资源计划 v2e*mNK5
C (104)capital surplus 资本盈余 qn VxP&
C (105)capital turnover 资本周转率 %T hY6y(
C (106)card 记录卡 sw.c
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C (107)cash 现金 ,9I %t%sb
C (108)cash account 现金账户 j {w'#x,
C (109)cash book 现金账薄 e`pYO]Z
C (110)cash cow 金牛产品 |gvx^)ro
C (111)cash flow 现金流量 zI5#'<n
C (112)cash discounted 现金贴现 2sj[hI
C (113)cash flow budget 现金流量预算 4+ BWHV
C (114)cash flow statement 现金流量表 nyyKA_#:5
C (115)cash ledger 现金分类账 B?
$9M9
C (116)cash limit 现金限额 PuvC
MD
C (117)CCA 现时成本会计 raL!}
C (118)center 中心 i
GxlB
C (119)changeover time 变更时间 4l/hh|3@
C (120)chartered entity 特许经济个体 x;&01@m.
C (121)cheque 支票 "HCJ!
C (122)cheque register 支票登记薄 >wz&{9ni
C (123)coin analysis 零钱分类 tC0:w,C)
C (124)classification 分类 R?)M#^"W
C (125)clock card 工时卡 yrp5\k*{y
C (126)code 代码 AJ_''%$I3:
C (127)commitment accounting 承诺确认会计 I}djDtJ
C (128)common cost 共同成本 O)y|G%O
C (129)company limited byguarantee 有限担保责任公司 A"(XrL-pV
C (130)company limited shares 股份有限公司 W(h].'N
C (131)competitive position 竞争能力状况
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C (132)concept 概念 00Tm]mMQX
C (133)conglomerate 跨行业企业 3/rEXKS
C (134)consistency concept 一致性概念 @>Y.s6a
C (135)consolidated accounts 合并报表 ^}JGWGib=+
C (136)consolidation accounting 合并会计 +Bg$]~T
C (137)consortium 财团 v6Vie o=
C (138)contingency plan 应急计划 oy8L{8?
C (139)contingent liabilities 或有负债 T5*
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C (140)continuous operation 连续生产 97 Oi}
C (141)contra 抵消 k9>2d' Q
C (142)contract cost 合同成本 N03)G2
C (143)contract costing 合同成本计算 4+rr3 $AY
C (144)contribution 贡献毛益 xLxXc!{J5
C (145)contribution centre 贡献中心 z+ch-L^K4
C (146)contribution chart 贡献图 =:)p\{B
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !i>&z?
C (148)contribution to salesration 贡献毛益对销售比率 }I3 ZNd
C (149)control 控制 ( v<l9}!
C (150)control account 控制帐户 Gjhpi5?%8
C (151)control limits 控制限度 ^HJvT)e4
C (152)controllability concept 可控制概念 EL*OeyU1l
C (153)controllable cost 可控制成本 }BTK+Tk8
C (154)conversion cost 加工成本 5)tDgm
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 m2%OX"# e
C (156)corporate appraisal 公司评估 OVwcjhQ
C (157)corporate planning 公司计划 5<Ly^Na:
C (158)corporate social reporting 公司社会报告 9|kc$+(+6
C (159)corporation 股份公司 :%_*C09
C (160)cost 成本 YJBlF2uD
C (161)cost account 成本帐户 <OX_6d *@
C (162)cost accounting 成本会计 .[%^~q7
C (163)cost accounting manual 成本手册 =t[hs l
C (164)cost accounts calendar 成本报表的日历时间 OV@MT^
C (165)cost adjustment 成本调整 v BP
5n
C (166)cost allocation 成本分配 VFmG\
C (167)cost apportionment 成本分摊 y
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C (168)cost attribution 成本归属 9%{V?r]k
C (169)cost audit 成本审计 d@sAB1:
C (170)cost behaviour 成本性态 OoW,mmthj>
C (171)cost benefit analysis 成本效益分析 d-GU164
C (172)cost center 成本中心 $w,O[PIi
C (173)cost driver 成本动因