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注会《审计》英语常用词汇 B.Xm*adBT
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1.audit 审计 ^f`#8G7 (
2.attestation 鉴证
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3.credibility 可信赖程度 `gss(o1}
4.audit of financial statements 财务报表审计 v(: VUo]H
5.agreed-upon procedures 执行商定程序 =<e# 2
6.high levels of assurance 高水平保证 '
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7.compilation 编制 B=Zo0p^
8.reliability 可靠性 |(P>'fat-p
9.relevance 相关性 zG@
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10.professional skepticism 职业谨慎 yY"%6k,ZB
11.objectivity 客观性 <K97eAcW
12. professional competence 专业胜任能力 CJu;X[
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13.Senior/CPA-in-charge 项目经理 )bK<t
14.audit engagement letter 业务约定书 3_ zI$Z
15.recurring audit 连续审计 3c9[FZ@ya
16.the client 委托人 a,j!B
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17.change CPA 更换注册会计师 G3U+BC23E
18.the existing CPA 现任注册会计师 T|{BT!
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19.the successor CPA 后任注册会计师 L7jz^g^
20.the preceding CPA前任注册会计师 5 ;|9bWH
21.issue the audit report 出具审计报告 6iC}%eU
22.expert 专家 "M:arP5f
23.the board of directors 董事会 vuAAaKz
24.knowledge of the entity‘ s business 了解被审计单位情况 3Q;^X(Ml*
25.assess material misstatement risks评估重大错报风险 F~DG:x~
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 d3{Zhn@
27.a general knowledge of —— 初步了解―――的情况 V) a6H^l
28.a more knowledge of—— 进一步了解的情况 /kJ*WA?J
29.the prior year‘s working papers 以前年度工作底稿 )Z;Y,g
30.minutes of meeting 会议纪要 {(tE pr
31.business risks 经营风险 C/cGr)|8%
32.appropriateness 适当性 /=3g-$o{`
33.accounting estimate 会计估计 u>(Q& 25
34.management representations 管理层声明 FF_$)%YUp
35.going concern assumption 持续经营假设 S"eKiS,z
36.audit plan 审计计划 !^LvNW\|
37.significant audit areas 重点审计领域 PO}Q8Q3
38.error 错误 h)<42Y
39.fraud舞弊 sO
40.modified or additional procedures 修改或追加审计程序 vj_oMmjKw
41.misappropriation of assets 侵占资产 c:$:j,i}
42.transactions without substance 虚假交易 9|e"n|[
43.unusual pressures 异常压力 7"[lWC!As5
44.the suspected noncompliance 涉嫌存在违法行为 oqY?#p/
45.materialiy 重要性 \hq8/6=4s
46.exceed the materiality level 超过重要性水平 Ke/P[fo
47.approach the materiality level 接近重要性水平 -e)bq:T
48.an acceptably low level 可接受水平 34?yQX{
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 B!N8 07
50.misstatements or omissions 错报或漏报 B{K'"uC
51.aggregate 总计 JA)gM
52.subsequent events 期后事项 T,IV)aq
53.adjust the financial statements 调整财务报表 nAX|=qp#
54.perform additional audit procedures 实施追加的审计程序 EjF}yuq[
55.audit risk 审计风险 P! 3$RO
56.detection risk 检查风险 Bdg*XfXXk
57.inappropriate audit opinion 不适当的审计意见 .o-j
58.material misstatement 重大的错报 ^twv0>vEo
59.tolerable misstatement 可容忍错报 u+R?N%
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60.the acceptable level of detection risk 可接受的检查风险 L.Lt9W2fi
61.assessed level of material misstatement risk 重大错报风险的评估水平 vV'^HD^v
62.simall business 小规模企业 :E^B~ OuL
63.accounting system 会计系统 $e;!nI;z
64.test of control 控制测试 2$Ji4`p}S
65.walk-through test 穿行测试 y-@!, @e
66.communication 沟通 zbi
67.flow chart 流程图 Ab"uN
68.reperformance of internal control 重新执行 yd%\3}-
69.audit evidence 审计证据 $XI<s$P%(%
70.substantive procedures 实质性程序 lxmS.C
71.assertions 认定 g:6yvEu$ -
72.esistence 存在 A8RT3OiXA
73.occurrence 发生 ,G:4H%?
74.completeness 完整性 b{ozt\: M
75.rights and obligations 权利和义务 #wd \&
76.valuation and allocation 计价和分摊 B~aOs>1
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77.cutoff 截止 EGDE4n5>I
78.accuracy 准确性 CeiU2.:U
79.classification 分类 7E5Dz7
80.inspection 检查 ~p
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81.supervision of counting 监盘 hHg
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82.observation 观察 rzmk-V
83.confirmation 函证 0>;#vEF*1
84.computation 计算 ^kD?0Fm
85.analytical procedures 分析程序 1h#k&r#*3
86.vouch 核对 B5cyX*! ?
87.trace 追查 b c4x"]!
88.audit sampling 审计抽样 u7C{>
89.error 误差 z\h+6FCD
90.expected error 预期误差 W@C56fCa
91.population 总体
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92.sampling risk 抽样风险 ]~.J@ 1?
93.non- sampling risk 非抽样风险 +{%4&T<nHw
94.sampling unit 抽样单位 7qUtsDK
95.statistical sampling 统计抽样 `p{!5
96.tolerable error 可容忍误差 =zjUd 5
97.the risk of under reliance 信赖不足风险 g"&bX4uD)
98.the risk of over reliance 信赖过度风险 .fsk DW
99.the risk of incorrect rejection 误拒风险 eq+o_R}CS
100. the risk of incorrect acceptance 误受风险 ,1[??Y
101.working trial balance 试算平衡表 >YBpB,WND
102.index and cross-referencing 索引和交叉索引 Z
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103.cash receipt 现金收入 0xxzhlKNL
104.cash disbursement 现金支出 iXm||?Rnx
105.bank statement 银行对账单 ]18ygqt
106.bank reconciliation 银行存款余额调节表 `I>K?
107.balance sheet date 资产负债表日 u0Erz0*G4
108.net realizable value 可变现净值 \zI&n &T
109.storeroom 仓库 :]^P^khK
110.sale invoice 销售发票 XeSbA
111.price list 价目表 Qkib;\2
112.positive confirmation request 积极式询证函 uT/B}`md
113.negative confirmation request 消极式询证函 D;I`k
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114.purchase requisition 请购单 $
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115.receiving report 验收报告 UBi4 itGD
116.gross margin 毛利 |3,V%>z
117.manufacturing overhead 制造费用 W|#ev*'F
118.material requisition 领料单 3NN'E$"3
119.inventory-taking 存货盘点 2E2}|:
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120.bond certificate 债券 NN 6KLbC(
121.stock certificate 股票 B-~&6D,
122.audit report 审计报告 ww($0A`ek
123.entity 被审计单位 Kyp0SZp[
124.addressee of the audit report 审计报告的收件人 !"J#,e|
125.unqualified opinion 无保留意见 ^CPfo/!
126.qualified opinion 保留意见 (<3lo
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127.disclaimer of opinion 无法表示意见 1mJ_I|98
128.adverse opinion 否定意见 !NYM(6!(
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A (1)ABC 作业基础成本计算 8}{o2r@
A (2)absorbed overhead 已吸收制造费用 ~Ex.Yp8.
A (3)absorption costing 吸收成本计算 ewrWSffe
A (4)account 账户,报表 MXF"F
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A (5)accounting postulate 会计假设 HQ3`:l
A (6)accounting series release 会计公告文件 |NU0tct^
A (7)accounting valuation 会计计价 3Y{)(%I
A (8)account sale 承销清单 bfJ`}xl(8
A (9)accountability concept 经营责任概念 q83~j`ZJ$
A (10)accountancy 会计职业 A<Z5
A (11)accountant 会计师 aoDD&JE
A (12)accounting 会计 <i'u96
A (13)agency cost 代理成本 "q^#39i?
A (14)accounting bases 会计基础 !049K!rP{
A (15)accounting manual 会计手册 *fl{Y(_OO
A (16)accounting period 会计期间 Ydh<T F4!
A (17)accounting policies 会计方针 zg7l>9Sc
A (18)accounting rate of return 会计报酬率 N
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A (19)accounting reference date 会计参照日 2d2@ J{
A (20)accounting reference period 会计参照期间 2]} U
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A (21)accrual concept 应计概念 M>jBm
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A (22)accrual expenses 应计费用 VL7S7pb_
A (23)acid test ration 速动比率(酸性测试比率) v0C;j(2zb
A (24)acquisition 购置 oKYhE
A (25)acquisition accounting 收购会计 PDt<lJU+X
A (26)activity based accounting 作业基础成本计算 vV.~76AD5
A (27)adjusting events 调整事项 r)p2'+}pV
A (28)administrative expenses 行政管理费 *1W,Mzg
A (29)advice note 发货通知 (~Uel1~@
A (30)amortization 摊销 A!{.|x[S44
A (31)analytical review 分析性检查 qEJ8o.D-=
A (32)annual equivalent cost 年度等量成本法 {zz6XlKPj
A (33)annual report and accounts 年度报告和报表 1
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A (34)appraisal cost 检验成本 z]c,}Q
A (35)appropriation account 盈余分配账户 a_{io`h3&
A (36)articles of association 公司章程细则
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A (37)assets 资产 ojx'g8yO
A (38)assets cover 资产保障 V3mjbH>F
A (39)asset value per share 每股资产价值 sm;E2BR$
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A (40)associated company 联营公司 m-ph}
A (41)attainable standard 可达标准 @fqV0l!GR
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A (42)attributable profit 可归属利润 -XVEV
A (43)audit 审计 wb6 L?t
A (44)audit report 审计报告 AU)1vx(\w
A (45)auditing standards 审计准则 $_RWd#Q(
A (46)authorized share capital 额定股本 F#
1 Kk#t
A (47)available hours 可用小时 UZje>.~?
A (48)avoidable costs 可避免成本 /o
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B (49)back-to-back loan 易币贷款 TCHq
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B (50)backflush accounting 倒退成本计算 9zZ5Lr^21
B (51)bad debts 坏帐 )'[x)q
B (52)bad debts ratio 坏帐比率 #zS1Zf^KP
B (53)bank charges 银行手续费 S jVsF1d_
B (54)bank overdraft 银行透支 |rHG%VnBH
B (55)bank reconciliation 银行存款调节表 U!&_mD#
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B (56)bank statement 银行对账单 kmlG3hOR,
B (57)bankruptcy 破产 lt{lpH
B (58)basis of apportionment 分摊基础 Y=vVxVI\
B (59)batch 批量 Ot`LZ"H:
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 A%Bgp?B
B (62)bill 账单 A*8m8Sh$
B (63)bill of exchange 汇票 p)B33ZzC
B (64)bill of landing 提单
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B (65)bill of materials 用料预计单 A~
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B (66)bill payable 应付票据 DX}B0B
B (67)bill receivable 应收票据 L*g.
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B (68)bin card 存货记录卡 PiMKu|,3
B (69)bonus 红利 ? YF${
B (70)book-keeping 薄记 bTLMd$
B (71)Boston classification 波士顿分类 vBh;
B (72)breakeven chart 保本图 ;V_.[aX
B (73)breakeven point 保本点 \ Md
3
B (74)breaking-down time 复位时间 d_Q*$Iz)3
B (75)budget 预算 5D,.^a1 A
B (76)budget center 预算中心 #D+7TWDwNt
B (77)budget cost allowance 预算成本折让 -S"5{ N73
B (78)budget manual 预算手册 AV40:y\RW
B (79)budget period 预算期间 }]AT _bh,
B (80)budgetary control 预算控制 LHh5 v"zjG
B (81)budgeted capacity 预算生产能力 {<qF }i:V
B (82)burden 制造费用 {5^K Xj$B
B (83)business center 经营中心 !z11"
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B (84)business entity 营业个体 C5P$&s\
B (85)business unit 经营单位 Kv(z4 z
B (86)buy-out management 管理性购买产权 KZ=u54
B (87)by-product 副产品 d/3J' (cq
C (88)called-up share capital 催缴股本 00ofHZ
C (89)capacity 生产能力 &
_; y.!
C (90)capacity ratios 生产能力比率 9O;cJ)tXY
C (91)capital 资本 dj'm, k
b
C (92)capital assets pricing model资本资产计价模式 TG}d3Z
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C (93)capital commitment 承诺资本 vr=~M?
C (94)capital employed 已运用的资本 _7U]&Nh99
C (95)capital expenditure 资本支出 |]`hXr
C (96)capital expenditureauthorization 资本支出核准 I>PZYh'.T
C (97)capital expenditure control 资本支出控制 T
Z[Zm
C (98)capital expenditure proposal资本支出申请 1y
J5l,q
C (99)capital funding planning 资本基金筹集计划 ]r4bRK[1
C (100)capital gain 资本收益 5W/{h q8}}
C (101)capital investment appraisal资本投资评估 L!t@-5~
C (102)capital maintenance 资本保全 7kKuZW@K-
C (103)capital resource planning 资本资源计划 !8sgq{x((
C (104)capital surplus 资本盈余 8S\RN&T$
C (105)capital turnover 资本周转率 ,57$N&w
C (106)card 记录卡 F^QQ0h]2
C (107)cash 现金 vw2`:]Q+
C (108)cash account 现金账户 '+j<n[JLC
C (109)cash book 现金账薄 'JieIKu
C (110)cash cow 金牛产品 iPq &Y*
C (111)cash flow 现金流量 9mlIbEAb
C (112)cash discounted 现金贴现 nVE9^')8V
C (113)cash flow budget 现金流量预算 +#2)kg 9_
C (114)cash flow statement 现金流量表 -KH)J
C (115)cash ledger 现金分类账 Mp~y0e
C (116)cash limit 现金限额 Lxv6!?v|
C (117)CCA 现时成本会计 +oI3I~
C (118)center 中心 z-dFDtiA
C (119)changeover time 变更时间 F.tfgW(A@
C (120)chartered entity 特许经济个体 ,R?np9wc
C (121)cheque 支票 _]b3,%2
C (122)cheque register 支票登记薄 y%S1ZTScO
C (123)coin analysis 零钱分类 G O{.9_2
C (124)classification 分类 ndink$
C (125)clock card 工时卡 !v|FT.
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C (126)code 代码 5;\gJf
C (127)commitment accounting 承诺确认会计 $Az^Y0[D
C (128)common cost 共同成本 |Os6V<u"
C (129)company limited byguarantee 有限担保责任公司 Y4E/?37j
C (130)company limited shares 股份有限公司 TX}T|ri
C (131)competitive position 竞争能力状况 *)<B0SjT
C (132)concept 概念 V8WFQdXc
C (133)conglomerate 跨行业企业 .~>?*}
C (134)consistency concept 一致性概念 +x=)/; :
C (135)consolidated accounts 合并报表 D f4+^B,1
C (136)consolidation accounting 合并会计 ~
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C (137)consortium 财团 ?WUF!Jk
C (138)contingency plan 应急计划 hA}~es=c
C (139)contingent liabilities 或有负债 Ml?~
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C (140)continuous operation 连续生产 'm3t|:nMU
C (141)contra 抵消 jCioE
C (142)contract cost 合同成本 %c|UmKKi
C (143)contract costing 合同成本计算 %'
$o"
C (144)contribution 贡献毛益 /J3ZL[o?Q
C (145)contribution centre 贡献中心 /AS
aB
C (146)contribution chart 贡献图
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 tz^/J=)"
C (148)contribution to salesration 贡献毛益对销售比率 |TsE-t*E}
C (149)control 控制 ^Hrn ]
C (150)control account 控制帐户 :~F :/5
C (151)control limits 控制限度 _;1}x%4v
C (152)controllability concept 可控制概念 ke_[
C (153)controllable cost 可控制成本 'sh~,+g
C (154)conversion cost 加工成本 h.eM
RdlO
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 \f:z+F!6R
C (156)corporate appraisal 公司评估 aE"[5*a
C (157)corporate planning 公司计划 H
3@Z.D
C (158)corporate social reporting 公司社会报告 "9!d]2.-Vk
C (159)corporation 股份公司 8uNULob
C (160)cost 成本 gF?[rqz{
C (161)cost account 成本帐户 q:\g^_!OGA
C (162)cost accounting 成本会计 z~*g ~RKS!
C (163)cost accounting manual 成本手册 .Jx9
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C (164)cost accounts calendar 成本报表的日历时间 h!rM^
C (165)cost adjustment 成本调整 QaIjLc~W
C (166)cost allocation 成本分配 (*p ,T
C (167)cost apportionment 成本分摊 {-3L IO
C (168)cost attribution 成本归属 'e)^m}:?D
C (169)cost audit 成本审计 ]z/Zq
C (170)cost behaviour 成本性态 (8$k4`T>
C (171)cost benefit analysis 成本效益分析 #Z+i~t{e(
C (172)cost center 成本中心 r;BT,jiX
C (173)cost driver 成本动因