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注会《审计》英语常用词汇 p/l">d]+
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1.audit 审计
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2.attestation 鉴证 {KK/mAp{
3.credibility 可信赖程度 II=!E
4.audit of financial statements 财务报表审计 4MzPm~Ct
5.agreed-upon procedures 执行商定程序 @KHY8y7
6.high levels of assurance 高水平保证 =HV${+K=~
7.compilation 编制 zK_P3rLsS
8.reliability 可靠性 t.\Pn4
9.relevance 相关性 C CLc,r>)
10.professional skepticism 职业谨慎 OTAe#]#
11.objectivity 客观性 Zz QLbCV
12. professional competence 专业胜任能力 SjF(;0kC
13.Senior/CPA-in-charge 项目经理 |TQ4:P1T
14.audit engagement letter 业务约定书 `}L{gssv
15.recurring audit 连续审计 '.gi@Sr5
16.the client 委托人 %\}5u[V
17.change CPA 更换注册会计师 `PI*\t0
18.the existing CPA 现任注册会计师 ly_8p63-
19.the successor CPA 后任注册会计师 <
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20.the preceding CPA前任注册会计师 JvP>[vb
21.issue the audit report 出具审计报告 `|v/qk7
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22.expert 专家
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23.the board of directors 董事会 <c<!|<x
24.knowledge of the entity‘ s business 了解被审计单位情况 p&4n"hC
25.assess material misstatement risks评估重大错报风险 o=Mm=;H
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 G;[O~N3n.
27.a general knowledge of —— 初步了解―――的情况 f+1'Ah0'E
28.a more knowledge of—— 进一步了解的情况 &m\Uc
29.the prior year‘s working papers 以前年度工作底稿 5:5d=7WX
30.minutes of meeting 会议纪要 h qhX
31.business risks 经营风险
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32.appropriateness 适当性 %.'oY%
33.accounting estimate 会计估计 M^hz<<:$
34.management representations 管理层声明 6hcK%0z
35.going concern assumption 持续经营假设 > sQ&5-i
36.audit plan 审计计划 B&1E&Cv_8
37.significant audit areas 重点审计领域 {.;qz4d`
38.error 错误 >#g
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39.fraud舞弊 lOe|]pQ.,
40.modified or additional procedures 修改或追加审计程序 DWCf+4
41.misappropriation of assets 侵占资产 w-NTw2x,&
42.transactions without substance 虚假交易 PY3bn).uR
43.unusual pressures 异常压力 KDV.ZSF7
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 :>_oOn[ _
46.exceed the materiality level 超过重要性水平 zKaj<Og
47.approach the materiality level 接近重要性水平 hd(TKFL^y
48.an acceptably low level 可接受水平 %""h:1/S
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 4}UJBb?
50.misstatements or omissions 错报或漏报 CBpwtI>p
51.aggregate 总计 wa`c3PQGu
52.subsequent events 期后事项 8$Zwk7 w8A
53.adjust the financial statements 调整财务报表 Z#^|h0
54.perform additional audit procedures 实施追加的审计程序 R9"}-A
55.audit risk 审计风险 |B'4wF>
56.detection risk 检查风险 y7rT[f/J
57.inappropriate audit opinion 不适当的审计意见 3u+i
58.material misstatement 重大的错报 cnw+^8
59.tolerable misstatement 可容忍错报 W|rAn2H
60.the acceptable level of detection risk 可接受的检查风险 tK{#kApHGG
61.assessed level of material misstatement risk 重大错报风险的评估水平 K3tW Y
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62.simall business 小规模企业 iWr
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63.accounting system 会计系统 eX"Ecl{
64.test of control 控制测试 ELMz~vp
65.walk-through test 穿行测试 |4
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66.communication 沟通 #<m2Xo?d]
67.flow chart 流程图 o_Y?s+~i[/
68.reperformance of internal control 重新执行 +N+117m
69.audit evidence 审计证据 I/A%3i=H
70.substantive procedures 实质性程序 Z>Rshtg
71.assertions 认定 *9=}f;~
72.esistence 存在 (yd(ZY
73.occurrence 发生 #EE<MKka
74.completeness 完整性 h]z 8.k2n
75.rights and obligations 权利和义务 o(l%k},a
76.valuation and allocation 计价和分摊 GtIAsC03
77.cutoff 截止 jR\! 2!
78.accuracy 准确性 u R5h0Fi
79.classification 分类 ^*$!9~
80.inspection 检查 }.9a!/@Aj
81.supervision of counting 监盘 WpE"A
82.observation 观察 |HY{Q
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83.confirmation 函证 3y2L!&'z
84.computation 计算 `VGw5o
85.analytical procedures 分析程序 o::9M_;
86.vouch 核对 f!5w
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87.trace 追查 RX?!MDO
88.audit sampling 审计抽样 `uusUw-Gf
89.error 误差 ]=xX_
90.expected error 预期误差 Ic!x y
91.population 总体 N:+EGmp
92.sampling risk 抽样风险 -:45Q{u/
93.non- sampling risk 非抽样风险 y<R5}F
94.sampling unit 抽样单位 k6z]"[yu
95.statistical sampling 统计抽样 7MJ\*+T|03
96.tolerable error 可容忍误差 KY%qzq,n
97.the risk of under reliance 信赖不足风险 LqJV
98.the risk of over reliance 信赖过度风险 j%]sym
99.the risk of incorrect rejection 误拒风险 0ZI}eZA j
100. the risk of incorrect acceptance 误受风险 u=~`5vA
101.working trial balance 试算平衡表 %Q]thv:
102.index and cross-referencing 索引和交叉索引 w}$;2g0=a<
103.cash receipt 现金收入 3bo
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104.cash disbursement 现金支出 kqo4
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105.bank statement 银行对账单 ze5#6Vzd&
106.bank reconciliation 银行存款余额调节表 KXcRm)
107.balance sheet date 资产负债表日 j%Uoi
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108.net realizable value 可变现净值 lm&^`Bn)
109.storeroom 仓库 yn(bW\
110.sale invoice 销售发票 +`B^D
111.price list 价目表 -Ks)1w>l
112.positive confirmation request 积极式询证函 tr/.pw6
113.negative confirmation request 消极式询证函 -*T0Cl.
114.purchase requisition 请购单 7aPA+gA/
115.receiving report 验收报告 >nvK{6xR:
116.gross margin 毛利 ).e}.Z6[i`
117.manufacturing overhead 制造费用 3X ',L*f
118.material requisition 领料单 oGg<s3;UND
119.inventory-taking 存货盘点 <KCyXU*
120.bond certificate 债券 j*f\Z!EeZ
121.stock certificate 股票 U-,s/VQ?
122.audit report 审计报告 w6Mv%ZO_
123.entity 被审计单位 D97 vfC
124.addressee of the audit report 审计报告的收件人 &l_}yf"v
125.unqualified opinion 无保留意见 l)jP!k
126.qualified opinion 保留意见 >T0`( #Lm
127.disclaimer of opinion 无法表示意见 #RSUChe7w
128.adverse opinion 否定意见 seP h%Sa_
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A (1)ABC 作业基础成本计算 WI&}94w
A (2)absorbed overhead 已吸收制造费用 OmfHrlA
A (3)absorption costing 吸收成本计算 Wy/h"R\=
A (4)account 账户,报表 8.IenU9
A (5)accounting postulate 会计假设 D,=#SBJ :Z
A (6)accounting series release 会计公告文件 :+
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A (7)accounting valuation 会计计价 [[';Hi^
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 cb{"1z
A (10)accountancy 会计职业 }&6:0l$4!
A (11)accountant 会计师 %AWc`D
A (12)accounting 会计 u'DpZ
A (13)agency cost 代理成本 _nX8f
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A (14)accounting bases 会计基础 Y5"HKW^
A (15)accounting manual 会计手册 Z^_zcH'
A (16)accounting period 会计期间 ZYt <O
A (17)accounting policies 会计方针 })J}7@VPO
A (18)accounting rate of return 会计报酬率 `YMd0*
A (19)accounting reference date 会计参照日 a <F2]H=J
A (20)accounting reference period 会计参照期间 e VQ-?DK
A (21)accrual concept 应计概念 I-Ut7W
A (22)accrual expenses 应计费用 _bgv +/
A (23)acid test ration 速动比率(酸性测试比率) ~0?B
A (24)acquisition 购置 ub`zS-vb
A (25)acquisition accounting 收购会计 0plX"NU
A (26)activity based accounting 作业基础成本计算 tL<.B
A (27)adjusting events 调整事项 7~k=t!gTY
A (28)administrative expenses 行政管理费 -g|ji.
A (29)advice note 发货通知 0bIgOLP
A (30)amortization 摊销 V s=o@
A (31)analytical review 分析性检查 /s=veiH
A (32)annual equivalent cost 年度等量成本法 v#X#F9C
A (33)annual report and accounts 年度报告和报表 5)h fI7{d
A (34)appraisal cost 检验成本 ` QW=<Le?
A (35)appropriation account 盈余分配账户 k{UeY[,jb
A (36)articles of association 公司章程细则 %so{'rQl
A (37)assets 资产 A&WC})H5
A (38)assets cover 资产保障 E7aG&K
A (39)asset value per share 每股资产价值 =1,1}OucP
A (40)associated company 联营公司 Sw5-^2x0'
A (41)attainable standard 可达标准 kBoQjOV`
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A (42)attributable profit 可归属利润 hv\Dz*XTs0
A (43)audit 审计 m&'!^{av
A (44)audit report 审计报告 *-Vr=e<8
A (45)auditing standards 审计准则 GCfVH?Vx
A (46)authorized share capital 额定股本 /m 7~-~$V
A (47)available hours 可用小时 y%kZ##
A (48)avoidable costs 可避免成本 .sFN[>)
B (49)back-to-back loan 易币贷款 Aq3\Q>klH)
B (50)backflush accounting 倒退成本计算 b`=g#B|
B (51)bad debts 坏帐 WBm)Q#1:
B (52)bad debts ratio 坏帐比率 *vvm8ik
B (53)bank charges 银行手续费 }@tgc?CD
B (54)bank overdraft 银行透支 X|ZAC!J5>
B (55)bank reconciliation 银行存款调节表 ~{vB2
B (56)bank statement 银行对账单 =N\; ?eF(
B (57)bankruptcy 破产 xS/W}-dPv
B (58)basis of apportionment 分摊基础 :! oJmvy
B (59)batch 批量 yef\Y3X
B (60)batch costing 分批成本计算 ~. vridH
B (61)beta factor B(市场)风险因素 EXr2d"
B (62)bill 账单 ^py=]
7[I
B (63)bill of exchange 汇票 0HoHu*+FX
B (64)bill of landing 提单 X_o#!
B (65)bill of materials 用料预计单 %0C [v7\
B (66)bill payable 应付票据 $5JeN{B
B (67)bill receivable 应收票据 .k]`z>uv
B (68)bin card 存货记录卡 )0exGx+:
B (69)bonus 红利 nZ(]WPIN"
B (70)book-keeping 薄记 v7
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B (71)Boston classification 波士顿分类 Yjc U2S"=P
B (72)breakeven chart 保本图 x'x5tg
B (73)breakeven point 保本点 =?6
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B (74)breaking-down time 复位时间 rAu%bF
B (75)budget 预算 8O
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B (76)budget center 预算中心 rx gSQ+G_
B (77)budget cost allowance 预算成本折让 L?d?O
B (78)budget manual 预算手册 :kR>wX
B (79)budget period 预算期间 iv~R4;;)
B (80)budgetary control 预算控制 7 mCf*|
B (81)budgeted capacity 预算生产能力 /GO-
B (82)burden 制造费用 :$b` n
B (83)business center 经营中心 @c]KHWI
B (84)business entity 营业个体 k;+TN9
B (85)business unit 经营单位 7s?#y=M
B (86)buy-out management 管理性购买产权 <
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B (87)by-product 副产品 F(ydqgH~a
C (88)called-up share capital 催缴股本 wBXa
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C (89)capacity 生产能力 A4,{ep'Z!
C (90)capacity ratios 生产能力比率 ;^xM"
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C (91)capital 资本 zK5&,/
C (92)capital assets pricing model资本资产计价模式 :6nD "5(
C (93)capital commitment 承诺资本 gvuv>A}vJ
C (94)capital employed 已运用的资本 &>Ve4!i
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C (95)capital expenditure 资本支出 UXBWCo;-
C (96)capital expenditureauthorization 资本支出核准 metn&
C (97)capital expenditure control 资本支出控制 f
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C (98)capital expenditure proposal资本支出申请 BrE#.g Jq
C (99)capital funding planning 资本基金筹集计划 4)w,gp
C (100)capital gain 资本收益 \nEMj,)
C (101)capital investment appraisal资本投资评估 x!_5/
C (102)capital maintenance 资本保全 @\ y{q;
C (103)capital resource planning 资本资源计划 Z8$B
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C (104)capital surplus 资本盈余 _gqqPny4$
C (105)capital turnover 资本周转率 47Z3nl?
C (106)card 记录卡 p [C
9g
C (107)cash 现金 D0jV}oz
C (108)cash account 现金账户 ,6{z
C (109)cash book 现金账薄 :1*E5pX0n
C (110)cash cow 金牛产品 l{dsm1#W~
C (111)cash flow 现金流量 x8@ 4lxj
C (112)cash discounted 现金贴现 >XgJo7u
C (113)cash flow budget 现金流量预算 tC'E#2
C (114)cash flow statement 现金流量表 S<i1t[E@W
C (115)cash ledger 现金分类账 6AJk6W^Z
C (116)cash limit 现金限额 1- s(v)cxh
C (117)CCA 现时成本会计 +;~o R_p
C (118)center 中心 (SRY(q
C (119)changeover time 变更时间 <4G
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C (120)chartered entity 特许经济个体 R
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C (121)cheque 支票 vd lss|
C (122)cheque register 支票登记薄 }dzdx "
C (123)coin analysis 零钱分类 ~Q_7HJ=^$
C (124)classification 分类 oM!&S'M/
C (125)clock card 工时卡 M)oKtiav*
C (126)code 代码 lZ-U/$od
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 |2l-s 1|
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C (129)company limited byguarantee 有限担保责任公司 L4Jm8sy{
C (130)company limited shares 股份有限公司 jM$bWtq2
C (131)competitive position 竞争能力状况 "6'",
C (132)concept 概念 @6G)(NGD
C (133)conglomerate 跨行业企业 M
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C (134)consistency concept 一致性概念 ndLEIqOY
C (135)consolidated accounts 合并报表 #1haq[Uv7
C (136)consolidation accounting 合并会计 ;F258/J
C (137)consortium 财团 &AJ bx
C (138)contingency plan 应急计划 h,Hr0^?
C (139)contingent liabilities 或有负债 `;}`>!8j
C (140)continuous operation 连续生产 7_ix&oVI
C (141)contra 抵消 P6GTgQ<'BA
C (142)contract cost 合同成本 "j_iq"J
C (143)contract costing 合同成本计算 D Yf2V6'
C (144)contribution 贡献毛益 CBd%}il
C (145)contribution centre 贡献中心 )<V!lsUx'-
C (146)contribution chart 贡献图 (O J/u)W^
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ?IAu,s*u
C (148)contribution to salesration 贡献毛益对销售比率 `e,}7zGR
C (149)control 控制 [`GSc6j
C (150)control account 控制帐户 0;TiNrzg
C (151)control limits 控制限度 eWDXV-xD
C (152)controllability concept 可控制概念 AF#:*<Ev
C (153)controllable cost 可控制成本 4nm.ea|
C (154)conversion cost 加工成本 XDCm
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )r46I$]>
C (156)corporate appraisal 公司评估 I]eeV+U8W
C (157)corporate planning 公司计划 IaeO0\
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C (158)corporate social reporting 公司社会报告 e^eJ!~0
C (159)corporation 股份公司 %J1'>nI!q
C (160)cost 成本 r:V
bjmL
C (161)cost account 成本帐户 V5lUh#@TN&
C (162)cost accounting 成本会计 ~}b0zL
C (163)cost accounting manual 成本手册 G06;x
C (164)cost accounts calendar 成本报表的日历时间 7310'wc
C (165)cost adjustment 成本调整 Oz%6y
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C (166)cost allocation 成本分配 \YzKEYx+
C (167)cost apportionment 成本分摊
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C (168)cost attribution 成本归属 .fzyA5@l
C (169)cost audit 成本审计 F8?,}5j
C (170)cost behaviour 成本性态 ZOfv\(iJ;
C (171)cost benefit analysis 成本效益分析 AHs%?5YTY;
C (172)cost center 成本中心 1SjVj9{:
C (173)cost driver 成本动因