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注会《审计》英语常用词汇 7F>]zrbK
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1.audit 审计 Z0zEX?2mb
2.attestation 鉴证 yN{**?b
3.credibility 可信赖程度 *~
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4.audit of financial statements 财务报表审计 QxE%C
5.agreed-upon procedures 执行商定程序 i^jM9MAi
6.high levels of assurance 高水平保证 8A]8yX =
7.compilation 编制 sj&(O@~R
8.reliability 可靠性 ]kmAN65c
9.relevance 相关性 yC5>k;/6#K
10.professional skepticism 职业谨慎 paD[4L?4Hk
11.objectivity 客观性 cJq{;~
12. professional competence 专业胜任能力 vb0Ca+}}
13.Senior/CPA-in-charge 项目经理 -u%o) ;B
14.audit engagement letter 业务约定书 v"(6rZsa
15.recurring audit 连续审计 .O0eSp|e
16.the client 委托人 U&B(uk(2
17.change CPA 更换注册会计师 |tI{MztJ"c
18.the existing CPA 现任注册会计师 /_cpSq
19.the successor CPA 后任注册会计师 um]*nXIr
20.the preceding CPA前任注册会计师 xC _3&.
21.issue the audit report 出具审计报告 ;:[P/eg
22.expert 专家 vFJ4`Gjw(
23.the board of directors 董事会 Ja*,ht(5
24.knowledge of the entity‘ s business 了解被审计单位情况 YK8l#8K
25.assess material misstatement risks评估重大错报风险 $<Gt^3e
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `k
I}p
27.a general knowledge of —— 初步了解―――的情况 :%mlsNw
28.a more knowledge of—— 进一步了解的情况 YGChVROG~
29.the prior year‘s working papers 以前年度工作底稿 ~P,Z@|c4
30.minutes of meeting 会议纪要 `{"V(YMEV
31.business risks 经营风险 #Qz9{1\G
32.appropriateness 适当性 4jZt0
33.accounting estimate 会计估计 "N%W5[C{
34.management representations 管理层声明 !?i9fYu
35.going concern assumption 持续经营假设 w\d1
36.audit plan 审计计划 Z%.Ld2Q{
37.significant audit areas 重点审计领域 Bt:M^b^
38.error 错误 =u9e5n
39.fraud舞弊 u];\v%b
40.modified or additional procedures 修改或追加审计程序 >/C,1}p[
41.misappropriation of assets 侵占资产 ;+f(1=x
42.transactions without substance 虚假交易 J^` pE^S
43.unusual pressures 异常压力 GPs4:CIgG
44.the suspected noncompliance 涉嫌存在违法行为 T` v
45.materialiy 重要性 /8_x]Es/
46.exceed the materiality level 超过重要性水平 DP*V|
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47.approach the materiality level 接近重要性水平 8j&1qJx)
48.an acceptably low level 可接受水平 O&.gc p!
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 i0x[w>\-
50.misstatements or omissions 错报或漏报 k~<ORnda
51.aggregate 总计 CD?b.Cxai
52.subsequent events 期后事项
!&KE">3Qu
53.adjust the financial statements 调整财务报表 !h1|B7N
54.perform additional audit procedures 实施追加的审计程序 '#lEU
lB
55.audit risk 审计风险 #CeWk$)m
56.detection risk 检查风险 PL\4\dXB
57.inappropriate audit opinion 不适当的审计意见 ezJ^
r,D|
58.material misstatement 重大的错报 pDr/8HEh
59.tolerable misstatement 可容忍错报 Pa\yp?({q
60.the acceptable level of detection risk 可接受的检查风险 )buy2#8UW
61.assessed level of material misstatement risk 重大错报风险的评估水平 /WAOpf5
62.simall business 小规模企业 v%c--cO(S4
63.accounting system 会计系统 O'~^wu.
64.test of control 控制测试 \@6w;tyi
65.walk-through test 穿行测试 g ?%]()E
66.communication 沟通 `$;%%/tx
67.flow chart 流程图 = p2AK\
68.reperformance of internal control 重新执行 }`$({\^w
69.audit evidence 审计证据 , YE+k`:
70.substantive procedures 实质性程序 A:sP%c;
71.assertions 认定 Z79Y$d>G<E
72.esistence 存在 A sf]sU..
73.occurrence 发生 y7R{6W_U>
74.completeness 完整性 c_ 1.
75.rights and obligations 权利和义务 &eg@ZnPn
76.valuation and allocation 计价和分摊 ~|wh/]{b9
77.cutoff 截止 z{>
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78.accuracy 准确性 '! ;Xxe5
79.classification 分类 @q" #.?>s
80.inspection 检查 PTA_erU
81.supervision of counting 监盘 olDzmy(=W*
82.observation 观察 1NlpOVq:)
83.confirmation 函证 NzID[8`
84.computation 计算 pvqbk2BO
85.analytical procedures 分析程序 pEGHW;
86.vouch 核对 kvt"7;(
87.trace 追查 5@Xy) z
88.audit sampling 审计抽样 r$d
'[ZcX
89.error 误差 ?0+J"FH# W
90.expected error 预期误差 6k\8ulHw
91.population 总体 /(ArA=#
92.sampling risk 抽样风险 +-:G+9L@
93.non- sampling risk 非抽样风险 /@s(8{;
94.sampling unit 抽样单位 +u7nx
95.statistical sampling 统计抽样 fJG!TQJ[Y
96.tolerable error 可容忍误差 qZ
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97.the risk of under reliance 信赖不足风险 a*@4W3;7
98.the risk of over reliance 信赖过度风险 >R6>*|~S
99.the risk of incorrect rejection 误拒风险 QW@`4W0F
100. the risk of incorrect acceptance 误受风险 uchz<z1
101.working trial balance 试算平衡表 V0$:t^^
102.index and cross-referencing 索引和交叉索引 Xu5^ly8p9q
103.cash receipt 现金收入 +Xr87x;
104.cash disbursement 现金支出 0(!=N1l
105.bank statement 银行对账单 Zo5
.Yse
106.bank reconciliation 银行存款余额调节表 bcprhb
107.balance sheet date 资产负债表日 &f>1/"lnd\
108.net realizable value 可变现净值 jJY!;f
109.storeroom 仓库 .[:*bo3
110.sale invoice 销售发票 {{4Sgb
111.price list 价目表 ZNbb8v
112.positive confirmation request 积极式询证函 Y)v_O_`
113.negative confirmation request 消极式询证函 Rlf#)4
114.purchase requisition 请购单 w=75?3c7 F
115.receiving report 验收报告 RV+0C&0ff
116.gross margin 毛利 J{5&L &4
117.manufacturing overhead 制造费用 Jyu
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118.material requisition 领料单 j%s:d(H`
119.inventory-taking 存货盘点 V\o&{7!
120.bond certificate 债券 !"x&tF
121.stock certificate 股票 Jq?"?d|:
122.audit report 审计报告 ?wS/KEl=O
123.entity 被审计单位 8(A+"H(
124.addressee of the audit report 审计报告的收件人 -}*YfwK
125.unqualified opinion 无保留意见 .EoLJHL
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126.qualified opinion 保留意见 z@em1W0?Z
127.disclaimer of opinion 无法表示意见 !
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128.adverse opinion 否定意见 js\|xfDxP
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A (1)ABC 作业基础成本计算 t1tZ:4
A (2)absorbed overhead 已吸收制造费用 @5\ns-%
A (3)absorption costing 吸收成本计算 U
ORoj )$I
A (4)account 账户,报表 w[wrZ:[
A (5)accounting postulate 会计假设 G+xd
h
A (6)accounting series release 会计公告文件 P
G/xX
H
A (7)accounting valuation 会计计价 f"G?#dW/1
A (8)account sale 承销清单 (>Tq
A (9)accountability concept 经营责任概念 $]yHk
A (10)accountancy 会计职业 =m?x|Zc_v
A (11)accountant 会计师 ^h@1t FF
A (12)accounting 会计 >A;9Ee"&
A (13)agency cost 代理成本 gNG_,+=!
A (14)accounting bases 会计基础 V<;w
A (15)accounting manual 会计手册 ?N*|S)BN
A (16)accounting period 会计期间 UjU*`}k3
A (17)accounting policies 会计方针 2U;ImC1g
A (18)accounting rate of return 会计报酬率 L.@o
A (19)accounting reference date 会计参照日 wfxg@<WR
A (20)accounting reference period 会计参照期间 36U
zfBa
A (21)accrual concept 应计概念 qj5V<c;h%W
A (22)accrual expenses 应计费用 B@W`AD1^{
A (23)acid test ration 速动比率(酸性测试比率) !4f0VQI
A (24)acquisition 购置 _ *O^|QbM
A (25)acquisition accounting 收购会计 g"iLhm`L
A (26)activity based accounting 作业基础成本计算 A<VNttgG
A (27)adjusting events 调整事项 ,1+)qv#|i
A (28)administrative expenses 行政管理费 o4"7i 9+g
A (29)advice note 发货通知 ]%PQ3MT.
A (30)amortization 摊销 P+~{q.|._c
A (31)analytical review 分析性检查 `'{>2d%\g
A (32)annual equivalent cost 年度等量成本法 ,:QzF"MV
A (33)annual report and accounts 年度报告和报表 @;we4G
5
A (34)appraisal cost 检验成本 #JH#Qg
A (35)appropriation account 盈余分配账户 Kf$%C"
A (36)articles of association 公司章程细则 .;0?r9
A (37)assets 资产 E$'Zd,|f=
A (38)assets cover 资产保障 Ok=RhoZZ
A (39)asset value per share 每股资产价值 Wm/0Y'$r&k
A (40)associated company 联营公司 ni@N/Z?!pA
A (41)attainable standard 可达标准 Ty21-0F
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A (42)attributable profit 可归属利润 Qf|=xV,F
A (43)audit 审计 ;9r `P_r
A (44)audit report 审计报告 7aJLC!
A (45)auditing standards 审计准则 M@V.?;F},
A (46)authorized share capital 额定股本 C]tHk)<|42
A (47)available hours 可用小时 jQp7TdvLE$
A (48)avoidable costs 可避免成本 6mnj!p]3
B (49)back-to-back loan 易币贷款 /^kZ}}9baU
B (50)backflush accounting 倒退成本计算 Ls#=R
B (51)bad debts 坏帐 B%c):`w8]
B (52)bad debts ratio 坏帐比率 ",c(cYVW
B (53)bank charges 银行手续费 ,[lS)`G
B (54)bank overdraft 银行透支 (CRY$+d
B (55)bank reconciliation 银行存款调节表 Q}a 1P8?S
B (56)bank statement 银行对账单 s\6kXR
B (57)bankruptcy 破产 K>2
mm!{
B (58)basis of apportionment 分摊基础 v:MJF*/
B (59)batch 批量 J3oj}M*
B (60)batch costing 分批成本计算 uj_ OWre
B (61)beta factor B(市场)风险因素 n y7G
B (62)bill 账单 v(T;
Y=&
B (63)bill of exchange 汇票 J1^6p*]GX
B (64)bill of landing 提单 4 |ryt4B
B (65)bill of materials 用料预计单 lH6zZ8rh
B (66)bill payable 应付票据 d?RKobk
B (67)bill receivable 应收票据 +)#d+@-
B (68)bin card 存货记录卡 MVW2%6
B (69)bonus 红利 R$<LEwjSw
B (70)book-keeping 薄记 I@ l'Fx
B (71)Boston classification 波士顿分类 bY4~\cP.
B (72)breakeven chart 保本图 .D^=vuxt~
B (73)breakeven point 保本点 ;
IC :]Zu
B (74)breaking-down time 复位时间 xr uQ=Q
B (75)budget 预算 dF2 &{D"J
B (76)budget center 预算中心 em
B (77)budget cost allowance 预算成本折让 ^FJ=/ #@T
B (78)budget manual 预算手册 7u"t4Or
B (79)budget period 预算期间 c]`}DH,TJ
B (80)budgetary control 预算控制 Ixhe86-:T
B (81)budgeted capacity 预算生产能力 OXy>Tlv
B (82)burden 制造费用 ]VifDFL}
B (83)business center 经营中心 N@$g"w
B (84)business entity 营业个体 [-X=lJ:+h
B (85)business unit 经营单位 N4$!V}pp
B (86)buy-out management 管理性购买产权 Iz/o|o]#
B (87)by-product 副产品 ~
yH<,e
C (88)called-up share capital 催缴股本 [:x^ffs
C (89)capacity 生产能力 sT"U}
C (90)capacity ratios 生产能力比率 Fi+v:L|
C (91)capital 资本 ^zv0hGk 2
C (92)capital assets pricing model资本资产计价模式 @|:_ ?
C (93)capital commitment 承诺资本 )GDP?Nc<Ik
C (94)capital employed 已运用的资本 S3V3<4CB
C (95)capital expenditure 资本支出 KJPCO0"
C (96)capital expenditureauthorization 资本支出核准 ^u zJu(
C (97)capital expenditure control 资本支出控制 e&G!5kz!
C (98)capital expenditure proposal资本支出申请 /
AFn8=9'^
C (99)capital funding planning 资本基金筹集计划 >=|Dir
C (100)capital gain 资本收益 G992{B
C (101)capital investment appraisal资本投资评估 \IL/?J
5d
C (102)capital maintenance 资本保全 {=WTAgP
C (103)capital resource planning 资本资源计划 C%LRb{|d
C (104)capital surplus 资本盈余 3 8>?Z]V
C (105)capital turnover 资本周转率 =W(mZ#*vdY
C (106)card 记录卡 HS"E3s8
C (107)cash 现金 X\tE#c&K
C (108)cash account 现金账户 pqmS
w
C (109)cash book 现金账薄 RF/I*5
C (110)cash cow 金牛产品 +H5=zf2
C (111)cash flow 现金流量 1b:3'E.#w
C (112)cash discounted 现金贴现 MA\"JAP/
C (113)cash flow budget 现金流量预算 ~y.{WuUD
C (114)cash flow statement 现金流量表 nUi
4!|r
C (115)cash ledger 现金分类账 8X":,s!
C (116)cash limit 现金限额 %xtTh]s
C (117)CCA 现时成本会计 ,bh OIuep3
C (118)center 中心 Q}p+/-U\
C (119)changeover time 变更时间 LeB
uPR$
C (120)chartered entity 特许经济个体 w=.w*?>
C (121)cheque 支票 7iCH$}
C (122)cheque register 支票登记薄 P?GHcq$\
C (123)coin analysis 零钱分类 t#tAvwFM8
C (124)classification 分类 QiB^U^f
C (125)clock card 工时卡 Az.(tJ X"
C (126)code 代码 (|DmYn!
C (127)commitment accounting 承诺确认会计 (Zi(6 T\z
C (128)common cost 共同成本 .LDK+c
C (129)company limited byguarantee 有限担保责任公司 ]J;pUH+u
C (130)company limited shares 股份有限公司 "
>vxY
i
C (131)competitive position 竞争能力状况 0|<ER3xkx
C (132)concept 概念 pPt7M'uL"
C (133)conglomerate 跨行业企业 QXZjsa_|
C (134)consistency concept 一致性概念 C$o#zu q-
C (135)consolidated accounts 合并报表 (uV~1
C (136)consolidation accounting 合并会计 M{gtu'.
C (137)consortium 财团 *-~B{2b<
C (138)contingency plan 应急计划 Pt~mpRlH
C (139)contingent liabilities 或有负债
}oHA@o5
C (140)continuous operation 连续生产 {3@lvoDT
C (141)contra 抵消 4.)hC b
C (142)contract cost 合同成本 lhsd39NM
C (143)contract costing 合同成本计算 DC4,*a~
C (144)contribution 贡献毛益 HMyw:?
C (145)contribution centre 贡献中心 hA1\+r
C (146)contribution chart 贡献图 (R)\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 asT:/z0
C (148)contribution to salesration 贡献毛益对销售比率 P6,~0v(S
C (149)control 控制 //63?s+
C (150)control account 控制帐户 N1rBpt
C (151)control limits 控制限度 '<"eG!O
C (152)controllability concept 可控制概念 p!^.;c
C (153)controllable cost 可控制成本 40cgsRa|
C (154)conversion cost 加工成本 zlC|Sp af
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 fx@Hd!nO~"
C (156)corporate appraisal 公司评估 *sI`+4h[
C (157)corporate planning 公司计划 C%8nr8po
C (158)corporate social reporting 公司社会报告 pp{Za@j
C (159)corporation 股份公司 ~e,k71
C (160)cost 成本 '`g#Zo
C (161)cost account 成本帐户 b|F_]i T
C (162)cost accounting 成本会计 P?%kV
C (163)cost accounting manual 成本手册 m1DzUq;
C (164)cost accounts calendar 成本报表的日历时间 2Qg.b-C
C (165)cost adjustment 成本调整 Sc
Uh
-y_
C (166)cost allocation 成本分配 $Lpt2:.((
C (167)cost apportionment 成本分摊 k$`~,LJ p
C (168)cost attribution 成本归属 L'k)
C (169)cost audit 成本审计 f,GF3vu"
C (170)cost behaviour 成本性态 _^cDB1I?
C (171)cost benefit analysis 成本效益分析 '@1o M1
C (172)cost center 成本中心 a f[<[2pma
C (173)cost driver 成本动因