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注会《审计》英语常用词汇 9U58#
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1.audit 审计 Ydmz!CEu
2.attestation 鉴证 x}1(okc
3.credibility 可信赖程度 i,ku91T
4.audit of financial statements 财务报表审计 3OFv_<6
5.agreed-upon procedures 执行商定程序 >}<:5gZtA
6.high levels of assurance 高水平保证 Z8kO*LYv
7.compilation 编制 ekP=/;T#S
8.reliability 可靠性 f9JD_hhP'
9.relevance 相关性 &}w,bG$
10.professional skepticism 职业谨慎 )TM ![^d
11.objectivity 客观性 h|%d=`P,
12. professional competence 专业胜任能力 .gT@_.ZD9
13.Senior/CPA-in-charge 项目经理 >S{1=N@Ev=
14.audit engagement letter 业务约定书 |82V`CV
15.recurring audit 连续审计 *ARro
Ndr
16.the client 委托人 t2+m7*76
17.change CPA 更换注册会计师 )TyL3Z\>(
18.the existing CPA 现任注册会计师 Qoq@=|7kxa
19.the successor CPA 后任注册会计师 RGLwtN
20.the preceding CPA前任注册会计师 NEZF q?
21.issue the audit report 出具审计报告 jzEimKDE's
22.expert 专家 ;pb~Zk/[,w
23.the board of directors 董事会 #B'WT{B$/~
24.knowledge of the entity‘ s business 了解被审计单位情况 f]5bAs
25.assess material misstatement risks评估重大错报风险 MH"c=mL:
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 x`%;Q@G
27.a general knowledge of —— 初步了解―――的情况 KfWVz*DC!
28.a more knowledge of—— 进一步了解的情况 :":W(O
29.the prior year‘s working papers 以前年度工作底稿 0,m*W?^31
30.minutes of meeting 会议纪要 AGCqJ8`|T
31.business risks 经营风险 MkJL9eG
32.appropriateness 适当性 N~M:+\
33.accounting estimate 会计估计
|ki#MtCp
34.management representations 管理层声明 YQ37P?u@
35.going concern assumption 持续经营假设 9z_Gf]J~
36.audit plan 审计计划 ,3GM'e{hV
37.significant audit areas 重点审计领域 ]pb;q(?^
38.error 错误 +#Ov9b
39.fraud舞弊 s/sH",
40.modified or additional procedures 修改或追加审计程序 ENJ]
41.misappropriation of assets 侵占资产 a%(1#2^`q!
42.transactions without substance 虚假交易 %F&j B
43.unusual pressures 异常压力 ^n] tf9{I
44.the suspected noncompliance 涉嫌存在违法行为 kHz3_B9[
45.materialiy 重要性 1 ,D2][
46.exceed the materiality level 超过重要性水平 _vU,avw
47.approach the materiality level 接近重要性水平 ej%C<0/%n
48.an acceptably low level 可接受水平 Q:-H UbB
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 NZeI qhj
50.misstatements or omissions 错报或漏报 30<dEoF
51.aggregate 总计 Jz:d\M~j5
52.subsequent events 期后事项 ,=6Eju#P
53.adjust the financial statements 调整财务报表 fhfdNmtR)I
54.perform additional audit procedures 实施追加的审计程序 >454Yir0Mk
55.audit risk 审计风险 1P2%n[y
56.detection risk 检查风险 yg\A&0I
57.inappropriate audit opinion 不适当的审计意见 ~01rc
58.material misstatement 重大的错报 wM!QU{Lz
59.tolerable misstatement 可容忍错报 >t*zY~
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60.the acceptable level of detection risk 可接受的检查风险 XJ@ /r,2
61.assessed level of material misstatement risk 重大错报风险的评估水平 LDPo}ogs
62.simall business 小规模企业 M"p $9t
63.accounting system 会计系统 >r]# 77d
64.test of control 控制测试 3<JZt.|
65.walk-through test 穿行测试 8zVXQ!
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66.communication 沟通 TF=
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67.flow chart 流程图 sUbZVPDr
68.reperformance of internal control 重新执行 X:62)^~'
69.audit evidence 审计证据 qKO\;e*
70.substantive procedures 实质性程序 5>A3;P
71.assertions 认定 $yCj80m\
72.esistence 存在 1Kc*MS
73.occurrence 发生 j*xens$
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74.completeness 完整性 B[$KnQM9Y
75.rights and obligations 权利和义务 @1n
76.valuation and allocation 计价和分摊 lc5NC;JR
77.cutoff 截止 3tLh{S?uJ
78.accuracy 准确性 Y
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79.classification 分类 eyAg\uuih
80.inspection 检查 u5R^++
81.supervision of counting 监盘 0|GxOzNd
82.observation 观察 CSsb~/Oxu
83.confirmation 函证 h gVwoZ{`]
84.computation 计算 ojIh;e
85.analytical procedures 分析程序 !%@n
067
86.vouch 核对 b<5:7C9z
87.trace 追查 ;[9cj&7C<
88.audit sampling 审计抽样 `kj7I{'l%9
89.error 误差 1.>sG2*P
90.expected error 预期误差 )YnB6@=nyk
91.population 总体 1^Caz-
92.sampling risk 抽样风险 7Q[P
93.non- sampling risk 非抽样风险 n.A[Z
94.sampling unit 抽样单位 0q`'65 lx
95.statistical sampling 统计抽样 ORHC bw9
96.tolerable error 可容忍误差 C)ChF`Ru':
97.the risk of under reliance 信赖不足风险 a[#4Oq/t$
98.the risk of over reliance 信赖过度风险 #K)HuT
99.the risk of incorrect rejection 误拒风险 hF2
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100. the risk of incorrect acceptance 误受风险 %5z88-\
101.working trial balance 试算平衡表 5 !NPqka}.
102.index and cross-referencing 索引和交叉索引 jgGn"}
103.cash receipt 现金收入 *i$+i
104.cash disbursement 现金支出 /?J_7Lg
105.bank statement 银行对账单 Y":hb;&
106.bank reconciliation 银行存款余额调节表 ^ul `b
107.balance sheet date 资产负债表日 R/^ rh
108.net realizable value 可变现净值 b?y1cxTT
109.storeroom 仓库 vMC;5r6*d
110.sale invoice 销售发票
iySmNI
111.price list 价目表 f%|g7[
112.positive confirmation request 积极式询证函 +zw<iB)J
113.negative confirmation request 消极式询证函 z$YOV"N
114.purchase requisition 请购单 [R Ch7FE23
115.receiving report 验收报告
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116.gross margin 毛利 W&p-Z"
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117.manufacturing overhead 制造费用 u>? VD%
118.material requisition 领料单 (sl]%RjGa
119.inventory-taking 存货盘点 A!^,QRkRN
120.bond certificate 债券 T[;{AXLeI
121.stock certificate 股票 W%$p,^@S5
122.audit report 审计报告 <$=
8'$T81
123.entity 被审计单位 @\q~OyV
124.addressee of the audit report 审计报告的收件人 x208^=F\\
125.unqualified opinion 无保留意见 $8eq&_gJ
126.qualified opinion 保留意见 6>vj({,1Y*
127.disclaimer of opinion 无法表示意见 je{5iIr3/
128.adverse opinion 否定意见 j5HOdy2
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A (1)ABC 作业基础成本计算 ( Rf)&KN
A (2)absorbed overhead 已吸收制造费用 zf S
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A (3)absorption costing 吸收成本计算 uC}YKT>V7
A (4)account 账户,报表 %-SP
A (5)accounting postulate 会计假设 #/1Bam6
A (6)accounting series release 会计公告文件 `kz_q/K
A (7)accounting valuation 会计计价 ahf$#UQLb
A (8)account sale 承销清单 P]x@h
A (9)accountability concept 经营责任概念 WW_X:N~~e\
A (10)accountancy 会计职业 nv8,O=#s
A (11)accountant 会计师 }Jtaq[y\r
A (12)accounting 会计 xGH%4J\
A (13)agency cost 代理成本 #?,cYh+
A (14)accounting bases 会计基础 UHg^F4>4
A (15)accounting manual 会计手册 +?L~fM69B
A (16)accounting period 会计期间 mee-Qq:}
A (17)accounting policies 会计方针 n/8fv~zU
A (18)accounting rate of return 会计报酬率 Uexb>|
A (19)accounting reference date 会计参照日 {C6
Yr9
A (20)accounting reference period 会计参照期间 ,onv
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A (21)accrual concept 应计概念 );*GOLka
A (22)accrual expenses 应计费用 '1{~y3
A (23)acid test ration 速动比率(酸性测试比率) iy4JI,-W
A (24)acquisition 购置
ew0 )
A (25)acquisition accounting 收购会计 Iq52rI}
A (26)activity based accounting 作业基础成本计算 lWdE^-
A (27)adjusting events 调整事项 k |Lm;g
A (28)administrative expenses 行政管理费 yZ P+
A (29)advice note 发货通知 kjmF-\
A (30)amortization 摊销 <0vvlOL5
A (31)analytical review 分析性检查 S
xg Yq
A (32)annual equivalent cost 年度等量成本法 z/TZOFaM
A (33)annual report and accounts 年度报告和报表 $C>EnNx
A (34)appraisal cost 检验成本 Gah e-%J
A (35)appropriation account 盈余分配账户 (sl~n_<ds8
A (36)articles of association 公司章程细则 un\
^Wmbw
A (37)assets 资产 f Xq e7[
A (38)assets cover 资产保障 L\B+j+~
A (39)asset value per share 每股资产价值 Jv?e?U
A (40)associated company 联营公司 yA_d${n
A (41)attainable standard 可达标准 p
2i5/Ly
FStfGN
A (42)attributable profit 可归属利润 W%wS+3Q/
A (43)audit 审计 X >**M
A (44)audit report 审计报告 {jl4`
A (45)auditing standards 审计准则 Vy?w,E0^:
A (46)authorized share capital 额定股本 &O[o;(}mFI
A (47)available hours 可用小时 +g;G*EP7*
A (48)avoidable costs 可避免成本 E=B9FIx~<
B (49)back-to-back loan 易币贷款 }I;W
B (50)backflush accounting 倒退成本计算 |p+VitM7
B (51)bad debts 坏帐 o+vf
B (52)bad debts ratio 坏帐比率 FD6|>G
B (53)bank charges 银行手续费 F0yh7MItV
B (54)bank overdraft 银行透支 AD5t uY
B (55)bank reconciliation 银行存款调节表 m1<B6*iG"
B (56)bank statement 银行对账单 l nZ=< T
B (57)bankruptcy 破产 q@\D5F%
>
B (58)basis of apportionment 分摊基础 J?]W!V7C
B (59)batch 批量 3HA{18{4uP
B (60)batch costing 分批成本计算 f+1]#"9i|
B (61)beta factor B(市场)风险因素 %iGME%oXr
B (62)bill 账单 olJ9Kfc0
B (63)bill of exchange 汇票 B845BSmh
B (64)bill of landing 提单 %_u3Np
B (65)bill of materials 用料预计单 +j<Nu)0iY
B (66)bill payable 应付票据 #Q{6/{bM&J
B (67)bill receivable 应收票据 oYF8:PYB
B (68)bin card 存货记录卡 IKU-
B (69)bonus 红利 ?e@Ff"Y@e
B (70)book-keeping 薄记 QVP
$e`4
B (71)Boston classification 波士顿分类 I?PKc'b
B (72)breakeven chart 保本图 *7R3EUUk
B (73)breakeven point 保本点 z(]*'0)P
B (74)breaking-down time 复位时间 !pN,,H6Y
B (75)budget 预算 e*g; +nz
B (76)budget center 预算中心 Qh *|mW
B (77)budget cost allowance 预算成本折让 |hpm|eZG"h
B (78)budget manual 预算手册 h!Ka\By8#
B (79)budget period 预算期间
s9Xeh"
B (80)budgetary control 预算控制 "[8](3\v
B (81)budgeted capacity 预算生产能力 cVz.ac
B (82)burden 制造费用 REt()$
7~
B (83)business center 经营中心 b2 ),J
B (84)business entity 营业个体 _zOzHc? Q
B (85)business unit 经营单位 D( _aXy
B (86)buy-out management 管理性购买产权 -ZuzJAA
B (87)by-product 副产品 E`X+fJx
C (88)called-up share capital 催缴股本 :?S2s Ne2
C (89)capacity 生产能力 p5bH-km6
C (90)capacity ratios 生产能力比率 s<5t}{x
C (91)capital 资本 "#9WF}
C (92)capital assets pricing model资本资产计价模式 9+/<[w7
C (93)capital commitment 承诺资本 N(
/PJJ~
C (94)capital employed 已运用的资本 fLys$*^)^
C (95)capital expenditure 资本支出 x=H*"L=
C (96)capital expenditureauthorization 资本支出核准 hA"N&v~
C (97)capital expenditure control 资本支出控制 A$oYw(m#
C (98)capital expenditure proposal资本支出申请 N\vc<Zpn
C (99)capital funding planning 资本基金筹集计划 "NJ!A
C (100)capital gain 资本收益 GJW1|Fk
C (101)capital investment appraisal资本投资评估 YZoudX'"
C (102)capital maintenance 资本保全 9 ROKueP
C (103)capital resource planning 资本资源计划 jem$R/4"
C (104)capital surplus 资本盈余 "_(o% \"7
C (105)capital turnover 资本周转率 u54+oh|,M
C (106)card 记录卡 jf})"fz-*
C (107)cash 现金 -1< }_*
C (108)cash account 现金账户 Z^h4%o-l{
C (109)cash book 现金账薄 /fD)/x
C (110)cash cow 金牛产品 Lb];P"2e+
C (111)cash flow 现金流量 eF2<L [9
C (112)cash discounted 现金贴现 dJ|]W|q<
C (113)cash flow budget 现金流量预算 #fFEo) YG
C (114)cash flow statement 现金流量表 KN%Xp/lkX
C (115)cash ledger 现金分类账 rbJ-vEzo.#
C (116)cash limit 现金限额 O" z=+79q
C (117)CCA 现时成本会计 {g);HnmPN
C (118)center 中心 1di?@F2f
C (119)changeover time 变更时间 1LE8,Gm&
C (120)chartered entity 特许经济个体 1.';:/~(
C (121)cheque 支票 E]gKJVf9[
C (122)cheque register 支票登记薄
e%qMrR
C (123)coin analysis 零钱分类 7f`jl/
C (124)classification 分类 plp).Gq
C (125)clock card 工时卡 C4n5U^
C (126)code 代码 `j<'*v
zo
C (127)commitment accounting 承诺确认会计 7
{b|+0W
C (128)common cost 共同成本 Z1>pOJm
C (129)company limited byguarantee 有限担保责任公司 qV(Plt%
C (130)company limited shares 股份有限公司 mp5]=6~:m
C (131)competitive position 竞争能力状况 2S/^"IM["
C (132)concept 概念 [szwPNQ_
C (133)conglomerate 跨行业企业 !E*-\}[
C (134)consistency concept 一致性概念 iBc(
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C (135)consolidated accounts 合并报表
0.Iw/e
C (136)consolidation accounting 合并会计 }we"IqLb
C (137)consortium 财团 lxxK6;r~>
C (138)contingency plan 应急计划 -nU_eDy
C (139)contingent liabilities 或有负债 $D45X<
C (140)continuous operation 连续生产 #}A!Bk
C (141)contra 抵消 M"P$hb'F
C (142)contract cost 合同成本 a1GyI
C (143)contract costing 合同成本计算 *EDzj&
C (144)contribution 贡献毛益 $i3/||T,9
C (145)contribution centre 贡献中心 $x 2t0@
C (146)contribution chart 贡献图 F 6SIhf.;
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |_ ;-~bmb
C (148)contribution to salesration 贡献毛益对销售比率 )\s:.<?EQ
C (149)control 控制 OCX?U50am
C (150)control account 控制帐户 a#mdD:,cF
C (151)control limits 控制限度 GHoPv-#
C (152)controllability concept 可控制概念 K{0m
b
C (153)controllable cost 可控制成本 NcPzmW{#;g
C (154)conversion cost 加工成本 V#Wd
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 b^%4_[uRu
C (156)corporate appraisal 公司评估 )"q2DjfX*
C (157)corporate planning 公司计划 ,;{mH]"s
C (158)corporate social reporting 公司社会报告 gzuM>lf*{
C (159)corporation 股份公司 45_zO#
C (160)cost 成本 !Dun<\
C (161)cost account 成本帐户
0tl
C (162)cost accounting 成本会计 2Gx&ECa,
C (163)cost accounting manual 成本手册 <iTaJa$0m
C (164)cost accounts calendar 成本报表的日历时间 578Dl(I#)
C (165)cost adjustment 成本调整 / P{f#rV5
C (166)cost allocation 成本分配 {9)LHX7dN
C (167)cost apportionment 成本分摊 P+]39p{
C (168)cost attribution 成本归属 `!rHH
C (169)cost audit 成本审计 !.F`8OD`u
C (170)cost behaviour 成本性态 id*UTY
Tg
C (171)cost benefit analysis 成本效益分析 n RXf \*"3
C (172)cost center 成本中心 ,. E
:mm
C (173)cost driver 成本动因