UyV5A
kb/BEJ
注会《审计》英语常用词汇 e`7>QS;.
,5}w]6bCr
A9K$:mL<2
1.audit 审计 f>ktv76
2.attestation 鉴证 &zEBfr
3.credibility 可信赖程度 h qjjd-S0
4.audit of financial statements 财务报表审计 e?+-~]0
5.agreed-upon procedures 执行商定程序 n9J{f"`m
6.high levels of assurance 高水平保证 ]plp.f#av
7.compilation 编制 |_8l9rB5ip
8.reliability 可靠性 zYY]+)k?
9.relevance 相关性 3^y<Db
10.professional skepticism 职业谨慎 w4TQ4
Y
11.objectivity 客观性 t[X^4bZd
12. professional competence 专业胜任能力 1%N*GJlwJ
13.Senior/CPA-in-charge 项目经理 MOCcp s*
14.audit engagement letter 业务约定书 +By
'6?22
15.recurring audit 连续审计 S`FIb'J
16.the client 委托人 &<uLr
*+*
17.change CPA 更换注册会计师 8u
H8)
18.the existing CPA 现任注册会计师 BQg3+w:>
19.the successor CPA 后任注册会计师 _<sN54
20.the preceding CPA前任注册会计师 le
H7
II9
21.issue the audit report 出具审计报告 ~;Y Tz
22.expert 专家 Ny
$3$5/
23.the board of directors 董事会 il!B={
24.knowledge of the entity‘ s business 了解被审计单位情况 ,&M#[>\(3
25.assess material misstatement risks评估重大错报风险 Q25VG5G
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 Gbclu.4
27.a general knowledge of —— 初步了解―――的情况 =G^'wwpv(
28.a more knowledge of—— 进一步了解的情况 6z6\xkr
29.the prior year‘s working papers 以前年度工作底稿 `<>QKpAn
30.minutes of meeting 会议纪要 Khc^q*|C)
31.business risks 经营风险 \6?a
32.appropriateness 适当性 ]|,}hsN
33.accounting estimate 会计估计 FG{les+:
34.management representations 管理层声明 +> !n
qp
35.going concern assumption 持续经营假设 C<(oaeQY
36.audit plan 审计计划 FE,mUpHIR
37.significant audit areas 重点审计领域 b$#b+G{y
38.error 错误 3Z*o5@RI
39.fraud舞弊 _&S#;ni\c
40.modified or additional procedures 修改或追加审计程序 Mkk.8AjC|
41.misappropriation of assets 侵占资产 P3|s}&
42.transactions without substance 虚假交易 _ ~\} fY
43.unusual pressures 异常压力 pl1CPxSdO
44.the suspected noncompliance 涉嫌存在违法行为 Bh cp=#
45.materialiy 重要性 3Zd,"/RH
46.exceed the materiality level 超过重要性水平 u|Mx}
47.approach the materiality level 接近重要性水平 1eshuL
48.an acceptably low level 可接受水平 I%a-5f$0
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 `=#jWZ.8m
50.misstatements or omissions 错报或漏报 t4v'X}7q]
51.aggregate 总计 *w*>\ZhOm
52.subsequent events 期后事项 F/>\uzu
53.adjust the financial statements 调整财务报表 $VF,l#aR
54.perform additional audit procedures 实施追加的审计程序 $'Mf$h
55.audit risk 审计风险 .|R4E
56.detection risk 检查风险 O |P<s+
57.inappropriate audit opinion 不适当的审计意见 OQ?N_zs,
58.material misstatement 重大的错报 fpo{`;&F
59.tolerable misstatement 可容忍错报 B^P&+,\[}
60.the acceptable level of detection risk 可接受的检查风险 N=2T~M 1
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~:T@SrVI
62.simall business 小规模企业 _Wg}#r
63.accounting system 会计系统 sV%DX5@
64.test of control 控制测试 9ABU^ig
65.walk-through test 穿行测试 ~,1Sw7rE
66.communication 沟通 AK&>3D
67.flow chart 流程图 V27RK-.N!
68.reperformance of internal control 重新执行 o68i0aFW
69.audit evidence 审计证据 @g5y_G{SP
70.substantive procedures 实质性程序 xLoQ0rt
6
71.assertions 认定 Nv36#^Z
72.esistence 存在 Gg9MAK\ C9
73.occurrence 发生 YFB>GQ;
74.completeness 完整性 I)FFh%m<}a
75.rights and obligations 权利和义务 QWfSm^
t
76.valuation and allocation 计价和分摊 JJ?rVq1g
77.cutoff 截止 .4WJk>g
78.accuracy 准确性 lRg?||1ik
79.classification 分类 13#ff
80.inspection 检查 #lvt4a"P"
81.supervision of counting 监盘 a,RCK~GR
82.observation 观察 04|ZwX$>+
83.confirmation 函证 EyPJ Jc8
84.computation 计算 qD>^aEd@4
85.analytical procedures 分析程序 5<ruN11G
86.vouch 核对 1;=L]
L?
87.trace 追查 >{Hg+/
88.audit sampling 审计抽样 B1nm?E 0i
89.error 误差 Ei @
90.expected error 预期误差 L>sL
b(2\i
91.population 总体 ~KS@Ulrox
92.sampling risk 抽样风险 8Zsaq1S
93.non- sampling risk 非抽样风险 ktTP~7UVi
94.sampling unit 抽样单位 r4*H96l
95.statistical sampling 统计抽样 [d[w/@
96.tolerable error 可容忍误差 VM\R-[
97.the risk of under reliance 信赖不足风险 xo'!$a}I2
98.the risk of over reliance 信赖过度风险 kMch
99.the risk of incorrect rejection 误拒风险 uM[|>t
100. the risk of incorrect acceptance 误受风险 iG6]Pr|;e
101.working trial balance 试算平衡表 Zc~
7R`v7}
102.index and cross-referencing 索引和交叉索引 iXnXZ|M
103.cash receipt 现金收入 m1%rm-
M
104.cash disbursement 现金支出 "PI;/(kR
105.bank statement 银行对账单 ?{f6su@rW
106.bank reconciliation 银行存款余额调节表 nA,=g'7S
107.balance sheet date 资产负债表日 &]n }fq
108.net realizable value 可变现净值 Ie^Ed`
109.storeroom 仓库 n~yKq"^
110.sale invoice 销售发票 Nz`8)Le
111.price list 价目表 X|hYZR
112.positive confirmation request 积极式询证函 oa"Bpi9i
113.negative confirmation request 消极式询证函 <7J3tn B
114.purchase requisition 请购单 ?Cf'IBpN
115.receiving report 验收报告 :wIA.1bK}
116.gross margin 毛利 #2_FM!e
117.manufacturing overhead 制造费用 9t\14tVwx
118.material requisition 领料单 \T_ZcV
119.inventory-taking 存货盘点 9S]pC?N]E
120.bond certificate 债券 q][kD2
121.stock certificate 股票
%;:![?M
122.audit report 审计报告 X^eyrqv
123.entity 被审计单位 UDi(7c0.
124.addressee of the audit report 审计报告的收件人 :
Z<\R0
125.unqualified opinion 无保留意见 pwfQqPC#_
126.qualified opinion 保留意见 K _VIk'RB
127.disclaimer of opinion 无法表示意见 #0<pRDXj
128.adverse opinion 否定意见 a[~[lk=7
mnM]@8^G
A (1)ABC 作业基础成本计算 49*f=gpGj2
A (2)absorbed overhead 已吸收制造费用 1iz =i^}
A (3)absorption costing 吸收成本计算 M{24MF
A (4)account 账户,报表 $EFS_*<X
A (5)accounting postulate 会计假设 g3kbsi7_:
A (6)accounting series release 会计公告文件 Ro2V-6/
A (7)accounting valuation 会计计价 I(~([F2
A (8)account sale 承销清单 G)<B7-72;
A (9)accountability concept 经营责任概念 RG45S0Ygj
A (10)accountancy 会计职业 wd*B3
A (11)accountant 会计师 :.g/=Q(T~
A (12)accounting 会计 aYa`ex
A (13)agency cost 代理成本 TzaeE
A (14)accounting bases 会计基础 &qXobJRM
A (15)accounting manual 会计手册 OoA!N-Q
A (16)accounting period 会计期间 ZXQ5fBx
A (17)accounting policies 会计方针 3'.3RKV
A (18)accounting rate of return 会计报酬率 _WWC8?6U
A (19)accounting reference date 会计参照日 -M=BD-_.h
A (20)accounting reference period 会计参照期间 n^[a}DX0
A (21)accrual concept 应计概念 9]=J+ (M
A (22)accrual expenses 应计费用 ++,I`x+p
A (23)acid test ration 速动比率(酸性测试比率) *]yrN`
A (24)acquisition 购置 tP|/Q5s
A (25)acquisition accounting 收购会计 q#AEu
xI1
A (26)activity based accounting 作业基础成本计算 j%'2^C8
A (27)adjusting events 调整事项 QY)p![6Fj
A (28)administrative expenses 行政管理费 =a,qRO
A (29)advice note 发货通知 MS""-zn<
A (30)amortization 摊销 x*z[(0g!
A (31)analytical review 分析性检查 FA-cTF[,(
A (32)annual equivalent cost 年度等量成本法 %l&oRBC
A (33)annual report and accounts 年度报告和报表 Ne<S_u2nT
A (34)appraisal cost 检验成本 y$7Ys:R~
A (35)appropriation account 盈余分配账户 >A{Dpsi\
A (36)articles of association 公司章程细则 UeFJ5n'x:
A (37)assets 资产 ^?Xs!kJP
A (38)assets cover 资产保障 [G8EX3
A (39)asset value per share 每股资产价值 $Be hU
A (40)associated company 联营公司 9RlJf=Z#H
A (41)attainable standard 可达标准 6inAnC@I
eowwN>-2C
A (42)attributable profit 可归属利润 u=nd7:bv
A (43)audit 审计 P,] ./m\J
A (44)audit report 审计报告 ~vDa2D<9%
A (45)auditing standards 审计准则 =|AYT6z,
A (46)authorized share capital 额定股本 P@UE.0NYX
A (47)available hours 可用小时 *ilh/Hd>
A (48)avoidable costs 可避免成本 If'2
m_
B (49)back-to-back loan 易币贷款 Rnwm6nu
B (50)backflush accounting 倒退成本计算 npzp/mcIe)
B (51)bad debts 坏帐 1#3|PA#>
B (52)bad debts ratio 坏帐比率 W6>t!1oO+
B (53)bank charges 银行手续费 'v<v6vs
B (54)bank overdraft 银行透支
RP{0+
B (55)bank reconciliation 银行存款调节表 \9`E17i
B (56)bank statement 银行对账单 *CXc{{
B (57)bankruptcy 破产 AcuZ?LYzK
B (58)basis of apportionment 分摊基础 >D u=(pB
B (59)batch 批量 ]CLM'$
B (60)batch costing 分批成本计算 b|.Cqsb
B (61)beta factor B(市场)风险因素
8?LT*>!
B (62)bill 账单 =_BHpgL
B (63)bill of exchange 汇票 A{\?]]/
B (64)bill of landing 提单 z0LspRaz
B (65)bill of materials 用料预计单 X[Ufq^fyA
B (66)bill payable 应付票据 [ S
B (67)bill receivable 应收票据 NUVKAAgMX
B (68)bin card 存货记录卡 AJB
NM
B (69)bonus 红利 GFLat
B (70)book-keeping 薄记 'A5T$JV.r4
B (71)Boston classification 波士顿分类 |Io:D:
B (72)breakeven chart 保本图 N,lr~6)
B (73)breakeven point 保本点 nxhlTf>3
B (74)breaking-down time 复位时间 t<fah 3hl
B (75)budget 预算 !y XGAg,
B (76)budget center 预算中心 nG4ZOx.*1g
B (77)budget cost allowance 预算成本折让 9soEHG=P
B (78)budget manual 预算手册 "|I.j)
B (79)budget period 预算期间 V5$Gb6?K
B (80)budgetary control 预算控制 rP]|`*B
B (81)budgeted capacity 预算生产能力
^cw9Yjh6
B (82)burden 制造费用 &!4E3&+2m
B (83)business center 经营中心 \azMF} mb
B (84)business entity 营业个体 1_S]t[?I/
B (85)business unit 经营单位 ) ??N]V_U
B (86)buy-out management 管理性购买产权 O EaL2T
B (87)by-product 副产品 n[e C
C (88)called-up share capital 催缴股本 /UK?&+1qE
C (89)capacity 生产能力 +&)/dHbL`]
C (90)capacity ratios 生产能力比率 P\K#q%8
C (91)capital 资本 ?3K~4-!?/
C (92)capital assets pricing model资本资产计价模式 >ye.rRZd`
C (93)capital commitment 承诺资本 v#{Nh8n
C (94)capital employed 已运用的资本 [ x+-N7
C (95)capital expenditure 资本支出 ~vt*%GN3
C (96)capital expenditureauthorization 资本支出核准 RiAg:
C (97)capital expenditure control 资本支出控制 <QvVPE}z
C (98)capital expenditure proposal资本支出申请 eY#^vB
C (99)capital funding planning 资本基金筹集计划 ``<#F3
C (100)capital gain 资本收益 ,gNZHKNq
C (101)capital investment appraisal资本投资评估 :(ql=+vDb4
C (102)capital maintenance 资本保全 sAU%:W{
C (103)capital resource planning 资本资源计划 D~ 3@v+d
C (104)capital surplus 资本盈余 -h7ssf'u[
C (105)capital turnover 资本周转率 # *pB"L
C (106)card 记录卡 L&s~j/pR
C (107)cash 现金 5ZkR3/h e
C (108)cash account 现金账户 @k;65'"Q
C (109)cash book 现金账薄 \Y"S4<"R
C (110)cash cow 金牛产品 @&m]:GR
C (111)cash flow 现金流量 @`
Pn<_L
C (112)cash discounted 现金贴现 )jl@hnA
C (113)cash flow budget 现金流量预算 Wjq9f;
C (114)cash flow statement 现金流量表 J \|~k2~
C (115)cash ledger 现金分类账 X7OU=+g
C (116)cash limit 现金限额 sE&nEc
C (117)CCA 现时成本会计 FVl,
ttW
C (118)center 中心 1@{ov!YB]
C (119)changeover time 变更时间 7r?,wM
C (120)chartered entity 特许经济个体 $!. [R}
C (121)cheque 支票 k-3;3Mq
C (122)cheque register 支票登记薄 9^g8VlQdT
C (123)coin analysis 零钱分类 BMO,eQcB
C (124)classification 分类 &Qda|
C (125)clock card 工时卡 5'f_~>1Wt
C (126)code 代码 &TRKd)
w d
C (127)commitment accounting 承诺确认会计 <2@t~9
C (128)common cost 共同成本 (BtU\f#d
C (129)company limited byguarantee 有限担保责任公司 1J1Jp|j.
C (130)company limited shares 股份有限公司 P=EZ6<c3&
C (131)competitive position 竞争能力状况 TJRp/BP
C (132)concept 概念 EsWB |V>
C (133)conglomerate 跨行业企业 {@L{l1|0
C (134)consistency concept 一致性概念 >F^$
' b]
C (135)consolidated accounts 合并报表 3(J>aQZuI
C (136)consolidation accounting 合并会计 cd,'37 pZ
C (137)consortium 财团 u,iiS4'Ze
C (138)contingency plan 应急计划 bj0HAgY@
C (139)contingent liabilities 或有负债 [V_mF
C (140)continuous operation 连续生产 Y_faqmZ9]
C (141)contra 抵消 h(nE)j
C (142)contract cost 合同成本 @=w)a
C (143)contract costing 合同成本计算 *IbDA
C (144)contribution 贡献毛益 5YPIv-
C (145)contribution centre 贡献中心 P\WHM(
C (146)contribution chart 贡献图 4N=,9
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 4J,6cOuW4
C (148)contribution to salesration 贡献毛益对销售比率 n%;qIKnIq\
C (149)control 控制 |mG;?>c)
C (150)control account 控制帐户 OO/>}? ob
C (151)control limits 控制限度 } %0w25
C (152)controllability concept 可控制概念 +Q_xY>ej
C (153)controllable cost 可控制成本 7ojh=imY
C (154)conversion cost 加工成本 \4$Nx/@Q}
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 "fNv(> -7s
C (156)corporate appraisal 公司评估 !V #*(_+n
C (157)corporate planning 公司计划 Kc
r)W
C (158)corporate social reporting 公司社会报告 #q34>}O< O
C (159)corporation 股份公司 Z{(Gib~{N
C (160)cost 成本 g- #eMQ%J
C (161)cost account 成本帐户 W!8$:Ih_Z
C (162)cost accounting 成本会计 *]q`:~u2
C (163)cost accounting manual 成本手册 k(>J?\iNW
C (164)cost accounts calendar 成本报表的日历时间 q{*[uJ}Xc"
C (165)cost adjustment 成本调整 EX<1hAw
C (166)cost allocation 成本分配 .6n|hYe
C (167)cost apportionment 成本分摊 /:A239=+ ?
C (168)cost attribution 成本归属 Jt8M;Yk
C (169)cost audit 成本审计 oKSW:A
C (170)cost behaviour 成本性态 &flcJ`
C (171)cost benefit analysis 成本效益分析 hHw1<! M
C (172)cost center 成本中心 )r A\+XT7
C (173)cost driver 成本动因