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注会《审计》英语常用词汇 Bo 35L:r|
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1.audit 审计 @MW@mP)#
2.attestation 鉴证 jHLs
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3.credibility 可信赖程度 ua\t5M5
4.audit of financial statements 财务报表审计 lC i{v.
5.agreed-upon procedures 执行商定程序 =ily=j"hK
6.high levels of assurance 高水平保证 D6 B-#u!M
7.compilation 编制 LPk@t^[
8.reliability 可靠性 TP }a9-9?
9.relevance 相关性 Fq9YhR
10.professional skepticism 职业谨慎 6Q.S
11.objectivity 客观性 Xn7G2Yp
12. professional competence 专业胜任能力 U&?hG>
13.Senior/CPA-in-charge 项目经理 hI[}
-
14.audit engagement letter 业务约定书 PEMkx"h +
15.recurring audit 连续审计 \kADh?phV
16.the client 委托人 [ks_wvY:'
17.change CPA 更换注册会计师 Ni$'#
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18.the existing CPA 现任注册会计师 .RD<]BxJ
19.the successor CPA 后任注册会计师 4l D$'`
20.the preceding CPA前任注册会计师 GES}o9?#
21.issue the audit report 出具审计报告 2HbnE&
22.expert 专家 Rr) 5[
23.the board of directors 董事会 jhu
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24.knowledge of the entity‘ s business 了解被审计单位情况 ((y|?
Z$
25.assess material misstatement risks评估重大错报风险 9zaNfs
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 J-W9B amx
27.a general knowledge of —— 初步了解―――的情况 AGBV7Kk
28.a more knowledge of—— 进一步了解的情况 /l$x}
29.the prior year‘s working papers 以前年度工作底稿 Na\ZV|;*tu
30.minutes of meeting 会议纪要 e`*}?N4d
31.business risks 经营风险
#]#9Xq
32.appropriateness 适当性 &kb`)F3nU
33.accounting estimate 会计估计 C]^
Ep
34.management representations 管理层声明 bR\7j+*&
35.going concern assumption 持续经营假设 K)Y& I
36.audit plan 审计计划 86&M Zdv6
37.significant audit areas 重点审计领域 !_I1=yi
38.error 错误 Pt]>AW;i
39.fraud舞弊 Sp`l>BL
40.modified or additional procedures 修改或追加审计程序 eJDZ|$
41.misappropriation of assets 侵占资产 |vI*S5kn6A
42.transactions without substance 虚假交易 U(&c@
u%
43.unusual pressures 异常压力 2"/MM2s
44.the suspected noncompliance 涉嫌存在违法行为 r]B8\5|<d
45.materialiy 重要性 CH++3i2&
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
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48.an acceptably low level 可接受水平 ;(Yb9Mr)z
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 MK<
y$B{}
50.misstatements or omissions 错报或漏报
01kRe
51.aggregate 总计 -V$|t<
52.subsequent events 期后事项 >w,L= z=
53.adjust the financial statements 调整财务报表 awLvLkQb{
54.perform additional audit procedures 实施追加的审计程序 dQ:,pe7A
55.audit risk 审计风险 yOM/UdWq
56.detection risk 检查风险 VRo&1:
57.inappropriate audit opinion 不适当的审计意见 {v={q1
58.material misstatement 重大的错报 h>Kx
59.tolerable misstatement 可容忍错报 !R{IEray
60.the acceptable level of detection risk 可接受的检查风险 4.A^5J'W
61.assessed level of material misstatement risk 重大错报风险的评估水平 5Cf!NNV
62.simall business 小规模企业 t}t(fJHY`
63.accounting system 会计系统 B-I4(w($
64.test of control 控制测试 (leX` SN0u
65.walk-through test 穿行测试 r6<;bO(
66.communication 沟通 U~G7~L &m
67.flow chart 流程图 *,u3Wm|7
68.reperformance of internal control 重新执行 R'c*CLaiE
69.audit evidence 审计证据
iFIGJS
70.substantive procedures 实质性程序 q<RjAi
71.assertions 认定 !z?
72.esistence 存在 4P{|
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73.occurrence 发生 5Ds[?
74.completeness 完整性 I| TNo-!$
75.rights and obligations 权利和义务 uHbg&eW
76.valuation and allocation 计价和分摊 VZ]iep
77.cutoff 截止 D]]e6gF$e
78.accuracy 准确性 <^S\&v1C_
79.classification 分类 J+D|
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80.inspection 检查 iSfRJ:_&6
81.supervision of counting 监盘 kUBE+a6#
82.observation 观察 ,GOIg|51
83.confirmation 函证 tFU4%c7V
84.computation 计算 ~M~DH-aX
85.analytical procedures 分析程序 @f[-
86.vouch 核对 rzY)vC+ZT
87.trace 追查 ^sv|m"
88.audit sampling 审计抽样 :>-zT[Lcn
89.error 误差 N2:Hdu:
90.expected error 预期误差 (g6e5Sgi>
91.population 总体 A%w9Da?B
92.sampling risk 抽样风险 TE`5i~
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93.non- sampling risk 非抽样风险 \zd[A~!
94.sampling unit 抽样单位 (l5p_x
95.statistical sampling 统计抽样 5Fy dh0.
96.tolerable error 可容忍误差 jUT`V
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97.the risk of under reliance 信赖不足风险 txEN7!
98.the risk of over reliance 信赖过度风险 HDm]njF%qQ
99.the risk of incorrect rejection 误拒风险 .zb
100. the risk of incorrect acceptance 误受风险 Xj, %t}
101.working trial balance 试算平衡表 9.)z]Gav
102.index and cross-referencing 索引和交叉索引 #H$lBCWI
103.cash receipt 现金收入 @@R Mm$
104.cash disbursement 现金支出 hcVu`B n
105.bank statement 银行对账单 z|s(D<*w
106.bank reconciliation 银行存款余额调节表 Om.%K>V
107.balance sheet date 资产负债表日 5OM#_.p
108.net realizable value 可变现净值 wv~:^v'
109.storeroom 仓库 dv+Gv7&2/
110.sale invoice 销售发票
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111.price list 价目表 qrMED_(D
112.positive confirmation request 积极式询证函 F .S^KK
113.negative confirmation request 消极式询证函 $Sc _E:`]
114.purchase requisition 请购单 S1|5+PPs
115.receiving report 验收报告 Z+B*V)a=
116.gross margin 毛利 Ry95a%&/s
117.manufacturing overhead 制造费用 =r]l"T
118.material requisition 领料单 Jm!,=}oP'
119.inventory-taking 存货盘点 Jp jHbG
120.bond certificate 债券 jCY~Wc
121.stock certificate 股票 c5p,~z_Dtu
122.audit report 审计报告 Nu qmp7C
123.entity 被审计单位 '2X$.
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124.addressee of the audit report 审计报告的收件人 2:
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125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 l8~(bq1
127.disclaimer of opinion 无法表示意见 ;R=n<=Axa
128.adverse opinion 否定意见 T]wC?gQG
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A (1)ABC 作业基础成本计算 GR|\OJ<2
A (2)absorbed overhead 已吸收制造费用 B/X$ZQ0
A (3)absorption costing 吸收成本计算 ;*?>w|t}w
A (4)account 账户,报表 }NDl~5
A (5)accounting postulate 会计假设 v4e4,Nt
A (6)accounting series release 会计公告文件 eb7UA=[Z
A (7)accounting valuation 会计计价 B}[CU='P*
A (8)account sale 承销清单 2]kGDeSr
A (9)accountability concept 经营责任概念 L9jT:2F
A (10)accountancy 会计职业 :uo
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A (11)accountant 会计师 :E}y
Pcw
A (12)accounting 会计 BP..p ^EPN
A (13)agency cost 代理成本 MK3h~`is
A (14)accounting bases 会计基础 rC@VMe|0
A (15)accounting manual 会计手册 =%8 yEb*5#
A (16)accounting period 会计期间 a~Dk@>+P>
A (17)accounting policies 会计方针 \MEBQ
A (18)accounting rate of return 会计报酬率 +iQ@J+k
A (19)accounting reference date 会计参照日 ;6 @sC[
A (20)accounting reference period 会计参照期间 A~xw:[zy$a
A (21)accrual concept 应计概念 =r+K2]z,L
A (22)accrual expenses 应计费用 np2&W'C/i
A (23)acid test ration 速动比率(酸性测试比率) fTXip)n!r
A (24)acquisition 购置 ]Ea-MeH
A (25)acquisition accounting 收购会计 CUJq [
A (26)activity based accounting 作业基础成本计算 XQ~Xls%]
A (27)adjusting events 调整事项 1j<uFhi>
A (28)administrative expenses 行政管理费 {m!5IR
A (29)advice note 发货通知 D\M"bf>q1
A (30)amortization 摊销 5Pf=Uj6D
A (31)analytical review 分析性检查 (F^R9G|
A (32)annual equivalent cost 年度等量成本法 /"J 6``MV
A (33)annual report and accounts 年度报告和报表 6):1U
A (34)appraisal cost 检验成本 U
2-{p
A (35)appropriation account 盈余分配账户 a4UwhbH
A (36)articles of association 公司章程细则 \ Bj{.jL
A (37)assets 资产 u<8b5An;
A (38)assets cover 资产保障 s,r|p@^
A (39)asset value per share 每股资产价值
c\n_[r
A (40)associated company 联营公司 2.WI".&y=
A (41)attainable standard 可达标准 3Ewdu
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A (42)attributable profit 可归属利润 #OPEYJ;*9d
A (43)audit 审计 {C&Uq#V
A (44)audit report 审计报告 mhVLlbY|t
A (45)auditing standards 审计准则 TC-Vzk G|
A (46)authorized share capital 额定股本 W`PJflr|
A (47)available hours 可用小时 i.'"`pn_
A (48)avoidable costs 可避免成本
g*a+$'
B (49)back-to-back loan 易币贷款 -$"$r ~ad
B (50)backflush accounting 倒退成本计算 FzEs1hpl
B (51)bad debts 坏帐 A:Wr5`FJ
B (52)bad debts ratio 坏帐比率 :!MEBqcU
B (53)bank charges 银行手续费 PS"rXaY
B (54)bank overdraft 银行透支 +YZo-tE
B (55)bank reconciliation 银行存款调节表 8\68NG6o
B (56)bank statement 银行对账单 <oJ?J^
B (57)bankruptcy 破产 yZ{yzv'D&
B (58)basis of apportionment 分摊基础 oi|N8a2R
B (59)batch 批量 @\nQ{\^;
B (60)batch costing 分批成本计算 ?PWg
B (61)beta factor B(市场)风险因素 ;@=3
@v
B (62)bill 账单 ]7}!3 m
B (63)bill of exchange 汇票 UhqTn$=
fb
B (64)bill of landing 提单 vYm-$KQ"o
B (65)bill of materials 用料预计单 y>}r
B (66)bill payable 应付票据 3F]Dh^IR9
B (67)bill receivable 应收票据 8!|vp7/
B (68)bin card 存货记录卡 D2}^TI
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B (69)bonus 红利 +r'&6Me!
B (70)book-keeping 薄记 3N$@K"qM#
B (71)Boston classification 波士顿分类 3"m]A/6C}
B (72)breakeven chart 保本图 la<.B^
B (73)breakeven point 保本点 [3bPoAr\
B (74)breaking-down time 复位时间 i#>t<g`l
B (75)budget 预算 V<#KFm$>C
B (76)budget center 预算中心 Eo2`Vr9g
B (77)budget cost allowance 预算成本折让 {!D(3~MI
B (78)budget manual 预算手册 ~<!j]@.
B (79)budget period 预算期间 OW#0$%f
B (80)budgetary control 预算控制 }|
MX=:@*
B (81)budgeted capacity 预算生产能力 [hSJ)IZh
B (82)burden 制造费用 d7](fw@c
B (83)business center 经营中心 Q k}RcP
B (84)business entity 营业个体 MoN0w.V
B (85)business unit 经营单位 Wz.iDRFl
B (86)buy-out management 管理性购买产权 }O7sP^
B (87)by-product 副产品 l,hOnpm9
C (88)called-up share capital 催缴股本 (
jU $
C (89)capacity 生产能力 |hxiARr4
C (90)capacity ratios 生产能力比率 dJ
I }uQ
C (91)capital 资本 7:olStK
C (92)capital assets pricing model资本资产计价模式 =S{OzF
C (93)capital commitment 承诺资本 "x9yb0
C (94)capital employed 已运用的资本 by'KJxl[
C (95)capital expenditure 资本支出 Xi%Og\vm5
C (96)capital expenditureauthorization 资本支出核准 cy.r/Z}
C (97)capital expenditure control 资本支出控制 z(A[xN@/W<
C (98)capital expenditure proposal资本支出申请 [-*&ZYp
C (99)capital funding planning 资本基金筹集计划 2|^@=.4\
C (100)capital gain 资本收益 :.ZWYze
C (101)capital investment appraisal资本投资评估 ,B'=$PO%
C (102)capital maintenance 资本保全 I3.. Yk%7
C (103)capital resource planning 资本资源计划 aGC3&c[Wx
C (104)capital surplus 资本盈余 -y|J_;EG
C (105)capital turnover 资本周转率 uKAI->"
C (106)card 记录卡 .2c/V
C (107)cash 现金 %4m Nk}tyH
C (108)cash account 现金账户 g_cED15
C (109)cash book 现金账薄 >fWGiFmlk
C (110)cash cow 金牛产品 Ht;Rz*}
C (111)cash flow 现金流量 cZ_)'0
C (112)cash discounted 现金贴现 0\:=KIY.
C (113)cash flow budget 现金流量预算 }qso}
WI
C (114)cash flow statement 现金流量表 _l9fNf!@
C (115)cash ledger 现金分类账 =xm7i#1
C (116)cash limit 现金限额 ~g/"p`2-N
C (117)CCA 现时成本会计 QO}~"lMj
C (118)center 中心 ldUZ\z(*
C (119)changeover time 变更时间 IMwV9rF
C (120)chartered entity 特许经济个体 {WV"]O8IV
C (121)cheque 支票 $6mShp9(
C (122)cheque register 支票登记薄 +]cf/_8+s
C (123)coin analysis 零钱分类 73rme,
C (124)classification 分类 @$r[$D
v
C (125)clock card 工时卡 uQvTir*e
C (126)code 代码 ]6B9\C.2-_
C (127)commitment accounting 承诺确认会计 eR \duZ!`
C (128)common cost 共同成本 _ +DL
C (129)company limited byguarantee 有限担保责任公司 5(ZOm|3ix
C (130)company limited shares 股份有限公司 qm!cv;}c1
C (131)competitive position 竞争能力状况 jKmjZz8L]%
C (132)concept 概念 LH(P<k&
C (133)conglomerate 跨行业企业 _jG|kjFTc
C (134)consistency concept 一致性概念 AB/${RGf+
C (135)consolidated accounts 合并报表 THhxj)
C (136)consolidation accounting 合并会计 Y:;_R=M
C (137)consortium 财团 m@XX2l9:9
C (138)contingency plan 应急计划 |p[Mp:^^
C (139)contingent liabilities 或有负债 _">F]ptI;
C (140)continuous operation 连续生产 Y"bm4&'
C (141)contra 抵消 -:%QoRCy
C (142)contract cost 合同成本 pYQSn.`V~
C (143)contract costing 合同成本计算 [<@T%yq
C (144)contribution 贡献毛益 (G>su
C (145)contribution centre 贡献中心 \JM6zR^Ef
C (146)contribution chart 贡献图 VQpt1cK*
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ,WWd%DF)
C (148)contribution to salesration 贡献毛益对销售比率 AVQcD`V3B
C (149)control 控制 HSNj
C (150)control account 控制帐户 =h4uN,
C (151)control limits 控制限度 2*V%S/cck
C (152)controllability concept 可控制概念 s 1M-(d Q
C (153)controllable cost 可控制成本 5%\K
C (154)conversion cost 加工成本 3R<r[3WP
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %U{sn\V
C (156)corporate appraisal 公司评估 Hj>9 #>b
C (157)corporate planning 公司计划 5Jo'h]
C (158)corporate social reporting 公司社会报告 #).^k-
C (159)corporation 股份公司 DGGySO6=$e
C (160)cost 成本 2x<BU3
C (161)cost account 成本帐户 HDKF>S_S
C (162)cost accounting 成本会计 n)X%&_
C (163)cost accounting manual 成本手册 Pr}
l
y
C (164)cost accounts calendar 成本报表的日历时间 ra*|HcLD
C (165)cost adjustment 成本调整 ~$6` e:n
C (166)cost allocation 成本分配 >97YK =
C (167)cost apportionment 成本分摊 HE+' fQ!R
C (168)cost attribution 成本归属 YaS!YrpI
C (169)cost audit 成本审计 WDghlC6g!l
C (170)cost behaviour 成本性态 aQmS'{d?^
C (171)cost benefit analysis 成本效益分析 8i]
S[$Fc
C (172)cost center 成本中心 Vwp>:'Pu
C (173)cost driver 成本动因