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注会《审计》英语常用词汇 N;w1f"V}
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1.audit 审计 vKW%l
2.attestation 鉴证 QO
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3.credibility 可信赖程度 5M(?_qj
4.audit of financial statements 财务报表审计 yJrPb"
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 a0n
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7.compilation 编制 E*ic9Za8`h
8.reliability 可靠性 jy*wj7fj
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9.relevance 相关性 <ya3|ycnS
10.professional skepticism 职业谨慎 fT@#S}t
11.objectivity 客观性 %d>K
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12. professional competence 专业胜任能力 D"o>\Q
13.Senior/CPA-in-charge 项目经理 '[HFIJ0K!
14.audit engagement letter 业务约定书 a@7we=!
15.recurring audit 连续审计 hsl8@=_ B
16.the client 委托人 W$3p,VTMmB
17.change CPA 更换注册会计师 T#( s2
18.the existing CPA 现任注册会计师 D( _aXy
19.the successor CPA 后任注册会计师 Rub"" Ga
20.the preceding CPA前任注册会计师 #e#8I7P
21.issue the audit report 出具审计报告 p5bH-km6
22.expert 专家 #mj+|/0
23.the board of directors 董事会 FVSz[n
24.knowledge of the entity‘ s business 了解被审计单位情况 X+*| nvq]
25.assess material misstatement risks评估重大错报风险 Pc$<Cv|vz
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 hA"N&v~
27.a general knowledge of —— 初步了解―――的情况 Zj},VB*T
28.a more knowledge of—— 进一步了解的情况 [Ea5Bn;~!
29.the prior year‘s working papers 以前年度工作底稿 8IX6MfR}C
30.minutes of meeting 会议纪要 Q!"Li
31.business risks 经营风险 4Q]+tXes
32.appropriateness 适当性 /,;9h
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33.accounting estimate 会计估计 0zEn`rq&
34.management representations 管理层声明 k}BNFv8
35.going concern assumption 持续经营假设 pa+y(!G
36.audit plan 审计计划 nyMA%
9,B
37.significant audit areas 重点审计领域 p<![JeV
38.error 错误 LAr6J
39.fraud舞弊 #v`G4d
40.modified or additional procedures 修改或追加审计程序 ;bZ)q
41.misappropriation of assets 侵占资产 o30PI
42.transactions without substance 虚假交易 H8\N~>
43.unusual pressures 异常压力 SKYS6b
44.the suspected noncompliance 涉嫌存在违法行为 doe[f_\
45.materialiy 重要性 31_5k./
46.exceed the materiality level 超过重要性水平 Bz24U wcZ
47.approach the materiality level 接近重要性水平 un\"1RdO
48.an acceptably low level 可接受水平 5-+Y2tp}
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 O4}cv
50.misstatements or omissions 错报或漏报 ly{~X
51.aggregate 总计 (C. 1'<]
52.subsequent events 期后事项 3FS:]|oC
53.adjust the financial statements 调整财务报表 Jw86
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54.perform additional audit procedures 实施追加的审计程序 m=n
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55.audit risk 审计风险 ZkK +?:9
56.detection risk 检查风险 >`lf1x
57.inappropriate audit opinion 不适当的审计意见 G&;W
58.material misstatement 重大的错报 TM"i9a? ;
59.tolerable misstatement 可容忍错报 5v?6J#]2
60.the acceptable level of detection risk 可接受的检查风险 L=VuEF
61.assessed level of material misstatement risk 重大错报风险的评估水平 SR\#>Qwx_
62.simall business 小规模企业 GHoPv-#
63.accounting system 会计系统 +]AE}UXZoh
64.test of control 控制测试 V#Wd
65.walk-through test 穿行测试 QXF>xZ~
66.communication 沟通 ,;{mH]"s
67.flow chart 流程图 @@! R
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68.reperformance of internal control 重新执行 Ot/Y?=j~
69.audit evidence 审计证据 ukZ
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70.substantive procedures 实质性程序 6vmkDL8{A8
71.assertions 认定
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72.esistence 存在 /.}&yRR
73.occurrence 发生 R(hqBa/V
74.completeness 完整性 0$P40 7
75.rights and obligations 权利和义务 [.0R"|$sy+
76.valuation and allocation 计价和分摊 (3_2h4O
77.cutoff 截止 BV7GzJ2([{
78.accuracy 准确性 ;}:"[B3$
79.classification 分类 $3FFb#r
80.inspection 检查 <iL+/^#
81.supervision of counting 监盘 psYfz)1;
82.observation 观察 YwKY3kL
83.confirmation 函证 lZb1kq%9g
84.computation 计算 :JPI#zZun
85.analytical procedures 分析程序 -
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86.vouch 核对 Q%@l`V)Rs
87.trace 追查 -B@jQg@
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88.audit sampling 审计抽样 @aBZ|8
89.error 误差 l&E- H@Pe
90.expected error 预期误差 RJ@d_~%U
91.population 总体 4(o0I~hpB?
92.sampling risk 抽样风险 "< [D1E\
93.non- sampling risk 非抽样风险
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94.sampling unit 抽样单位 +-xA/nU.c
95.statistical sampling 统计抽样 cITQ,ah
96.tolerable error 可容忍误差 B< 6*Ktc
97.the risk of under reliance 信赖不足风险 pcL02W|J
98.the risk of over reliance 信赖过度风险 $(C71M|CT
99.the risk of incorrect rejection 误拒风险 TN` pai0
100. the risk of incorrect acceptance 误受风险 ^${-^w@,%V
101.working trial balance 试算平衡表 S[* e K
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102.index and cross-referencing 索引和交叉索引 ,TP^i 0
103.cash receipt 现金收入 nuXaZRH
104.cash disbursement 现金支出 Z\TH=UA
105.bank statement 银行对账单 l6)*u[}E
106.bank reconciliation 银行存款余额调节表 {5_*tV<I
107.balance sheet date 资产负债表日 ,7tN&R_
108.net realizable value 可变现净值 hX~IZ((Hi8
109.storeroom 仓库 q!}&<w~|
110.sale invoice 销售发票 'ApWYt
111.price list 价目表 Dh J<\_;
112.positive confirmation request 积极式询证函 >m%\SuXq
113.negative confirmation request 消极式询证函 9KD2C>d<
114.purchase requisition 请购单 qH"e:
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115.receiving report 验收报告 fv#e 8
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116.gross margin 毛利 5(TI2,4
117.manufacturing overhead 制造费用 K*p^Gs,
118.material requisition 领料单 Fb[<YX"
119.inventory-taking 存货盘点 ]Jm9D=
120.bond certificate 债券 C %y AMQ
121.stock certificate 股票 aY8>#t?
122.audit report 审计报告 Xg#Dbf4
123.entity 被审计单位 eDIjcZ
124.addressee of the audit report 审计报告的收件人 Y{um1)k
125.unqualified opinion 无保留意见 5-aCNAF2
126.qualified opinion 保留意见 9A)(
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127.disclaimer of opinion 无法表示意见 rzY7f: '
128.adverse opinion 否定意见 L 'H1\'
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A (1)ABC 作业基础成本计算 1rT}mm/e;
A (2)absorbed overhead 已吸收制造费用 ; #e-pkV
A (3)absorption costing 吸收成本计算 lv,8NmP5
A (4)account 账户,报表 lOcvRF
A (5)accounting postulate 会计假设 Y
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A (6)accounting series release 会计公告文件 \O72PC+
A (7)accounting valuation 会计计价 JzCfs<D
A (8)account sale 承销清单 w%j 6zsTz
A (9)accountability concept 经营责任概念 vQYd!DSh
A (10)accountancy 会计职业 BX2&tQSp
A (11)accountant 会计师 p*n$iroy_{
A (12)accounting 会计 e
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A (13)agency cost 代理成本 3-~_F*%ST
A (14)accounting bases 会计基础 <fWho%eOK
A (15)accounting manual 会计手册 I?Eh
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A (16)accounting period 会计期间
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A (17)accounting policies 会计方针 }a|SgI
A (18)accounting rate of return 会计报酬率 Oa
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A (19)accounting reference date 会计参照日 1 NLawi6
A (20)accounting reference period 会计参照期间 [}}oH
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A (21)accrual concept 应计概念 rOS fDv
A (22)accrual expenses 应计费用 R~[
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A (23)acid test ration 速动比率(酸性测试比率) ^L<1S/~)
A (24)acquisition 购置 ps_CQh0
A (25)acquisition accounting 收购会计 5"]PwC
A (26)activity based accounting 作业基础成本计算 !V7VM_}
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A (27)adjusting events 调整事项 &h8+-
A (28)administrative expenses 行政管理费 cD-\fRBGK
A (29)advice note 发货通知
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A (30)amortization 摊销 (;V]3CtU*
A (31)analytical review 分析性检查 K;gm^
A (32)annual equivalent cost 年度等量成本法 jKM-(s!(
A (33)annual report and accounts 年度报告和报表 *M6M'>Tin
A (34)appraisal cost 检验成本 d cYUw]
A (35)appropriation account 盈余分配账户 0'c<EJ
A (36)articles of association 公司章程细则 _av%`bb&z9
A (37)assets 资产 =r:D]?8oC
A (38)assets cover 资产保障 YdhrFw0`~r
A (39)asset value per share 每股资产价值 UIIunA9
A (40)associated company 联营公司 dD@T}^j *|
A (41)attainable standard 可达标准 UOT~L4G
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A (42)attributable profit 可归属利润 -QI1>7sl
A (43)audit 审计 kG@1jMPtQ
A (44)audit report 审计报告 ATPc
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A (45)auditing standards 审计准则 ]ZHC*r2i
A (46)authorized share capital 额定股本 Zb<DgJ=3
A (47)available hours 可用小时 =DcKHL(m
A (48)avoidable costs 可避免成本 )I$_wB!UV
B (49)back-to-back loan 易币贷款 9Z6O{
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B (50)backflush accounting 倒退成本计算 Q0Dw2>~_K
B (51)bad debts 坏帐 8{epy
B (52)bad debts ratio 坏帐比率 &yp_wW-
B (53)bank charges 银行手续费 q J@XVN4
B (54)bank overdraft 银行透支 'FO^VJ;ha
B (55)bank reconciliation 银行存款调节表 rnEWTk7&
B (56)bank statement 银行对账单 U3ED3)
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B (57)bankruptcy 破产 N r
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B (58)basis of apportionment 分摊基础 j""u:l^+x
B (59)batch 批量 /c]I|$v
B (60)batch costing 分批成本计算 oypX.nye_
B (61)beta factor B(市场)风险因素 pV<18CaJ
B (62)bill 账单 QVQe9{ "0
B (63)bill of exchange 汇票 3'
mQ=tKa
B (64)bill of landing 提单 ro|dB
B (65)bill of materials 用料预计单 %dhnp9'
B (66)bill payable 应付票据 v>;6pcp[F
B (67)bill receivable 应收票据 S^a")U4
B (68)bin card 存货记录卡 Jd7+~isu~
B (69)bonus 红利 w)5eD+n\-
B (70)book-keeping 薄记 D}&U3?g=
B (71)Boston classification 波士顿分类 v`*!Bhc-
B (72)breakeven chart 保本图 tg7%@SI5^-
B (73)breakeven point 保本点 :>\ i
B (74)breaking-down time 复位时间 I[c/)
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B (75)budget 预算 P!0uA
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B (76)budget center 预算中心 gG&2fV}l6
B (77)budget cost allowance 预算成本折让 0\k2F,:%4
B (78)budget manual 预算手册 p*8=($j4
B (79)budget period 预算期间 -'*B%yy
B (80)budgetary control 预算控制 6L}$R`s5H
B (81)budgeted capacity 预算生产能力 Pz:,q~
B (82)burden 制造费用 */u_RJ
B (83)business center 经营中心 l _d
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B (84)business entity 营业个体 ~Yb5FYE
B (85)business unit 经营单位 `DUMTFcMX
B (86)buy-out management 管理性购买产权 ;vy" i
B (87)by-product 副产品 qm{(.b^
C (88)called-up share capital 催缴股本 v8I&~_b
C (89)capacity 生产能力 hV)D,oN3
C (90)capacity ratios 生产能力比率 H"=%|/1M0
C (91)capital 资本 .-awl1 W
C (92)capital assets pricing model资本资产计价模式 AVF(YD<U
C (93)capital commitment 承诺资本 gp`$/ci
C (94)capital employed 已运用的资本 K7 -AVMY
C (95)capital expenditure 资本支出 6c$ so
C (96)capital expenditureauthorization 资本支出核准 *:{s|18Pj
C (97)capital expenditure control 资本支出控制 RXxi7^ U
C (98)capital expenditure proposal资本支出申请 @@-n/9>vs
C (99)capital funding planning 资本基金筹集计划 - 0R5g3^*/
C (100)capital gain 资本收益 ; :4&nJ*qG
C (101)capital investment appraisal资本投资评估 ]bLI!2Kr
C (102)capital maintenance 资本保全 g
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C (103)capital resource planning 资本资源计划 A<fKO <d
C (104)capital surplus 资本盈余 K!T
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C (105)capital turnover 资本周转率 L-?
?%_=
C (106)card 记录卡 z6)b XL[f
C (107)cash 现金 }Go?j#
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C (108)cash account 现金账户 t(AW2{%}
C (109)cash book 现金账薄 [
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C (110)cash cow 金牛产品 "\cDSiD
C (111)cash flow 现金流量 2[
=
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C (112)cash discounted 现金贴现 ~"|MwR!0
C (113)cash flow budget 现金流量预算 q!iTDg
*$
C (114)cash flow statement 现金流量表 >cU#($X$^
C (115)cash ledger 现金分类账 MdXOH$ps
C (116)cash limit 现金限额 E:vgG|??
C (117)CCA 现时成本会计 diHK
C (118)center 中心 9^;Cz>6s
C (119)changeover time 变更时间 W>TG!R 5
C (120)chartered entity 特许经济个体 ~wYGTm=(n
C (121)cheque 支票 uDD{O~wF,
C (122)cheque register 支票登记薄 xB-\yWDZe
C (123)coin analysis 零钱分类 bpP-wA^Hd
C (124)classification 分类 ,+2!&"zD
C (125)clock card 工时卡 q8A ;%.ZLG
C (126)code 代码 X1*f#3cm#
C (127)commitment accounting 承诺确认会计 *.%z
C (128)common cost 共同成本 5"sd
C (129)company limited byguarantee 有限担保责任公司 ]2E#P.-!b
C (130)company limited shares 股份有限公司 GmhfBW?
C (131)competitive position 竞争能力状况 ^AhV1rBB
C (132)concept 概念 5PY4PT=G
C (133)conglomerate 跨行业企业 'Em3;`/C*+
C (134)consistency concept 一致性概念 TOT#l6yqdd
C (135)consolidated accounts 合并报表 nA*Udrcn
C (136)consolidation accounting 合并会计 '+EtnWHs
C (137)consortium 财团 68*a'0
C (138)contingency plan 应急计划 =[JstiT?E
C (139)contingent liabilities 或有负债 n(uzqd
C (140)continuous operation 连续生产 8k{KnH
C (141)contra 抵消 :$6m
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C (142)contract cost 合同成本 lA{JpH_Y8s
C (143)contract costing 合同成本计算 B4@1WZn<8
C (144)contribution 贡献毛益 X9
N4
C (145)contribution centre 贡献中心 MJ"@
C (146)contribution chart 贡献图 VLPPEV-u
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 gmqA 5W~y
C (148)contribution to salesration 贡献毛益对销售比率 |)VNf.aJZ
C (149)control 控制 ?K\r-J!Y
C (150)control account 控制帐户 9dVHh?E
C (151)control limits 控制限度 q nb#~=x^
C (152)controllability concept 可控制概念 e0<Wed
C (153)controllable cost 可控制成本 Tw,|ZA4XH
C (154)conversion cost 加工成本 ++sbSl)Q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 WA6reZ
C (156)corporate appraisal 公司评估 \G0YLV~>P
C (157)corporate planning 公司计划 E4$y|Ni"
C (158)corporate social reporting 公司社会报告 cYgd1
C (159)corporation 股份公司 hG~HV{6
C (160)cost 成本 1B#iJZ}
C (161)cost account 成本帐户 7@R^B =pb
C (162)cost accounting 成本会计 {SF'YbY
C (163)cost accounting manual 成本手册 e:l7 w3?O
C (164)cost accounts calendar 成本报表的日历时间 (A )f
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C (165)cost adjustment 成本调整 Up1n0
C (166)cost allocation 成本分配 x4i&;S
P
0
C (167)cost apportionment 成本分摊 URbHV
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C (168)cost attribution 成本归属 Yl&bv#[z
C (169)cost audit 成本审计 T[evh]koB
C (170)cost behaviour 成本性态 }uwZS=pw
C (171)cost benefit analysis 成本效益分析 U2
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C (172)cost center 成本中心
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C (173)cost driver 成本动因