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注会《审计》英语常用词汇 sx/g5?zh
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1.audit 审计 7ed*dXY*
2.attestation 鉴证 #a/lt^}C*
3.credibility 可信赖程度 I&^?,Fyy<
4.audit of financial statements 财务报表审计 }#Vo
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5.agreed-upon procedures 执行商定程序 lRO4-
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6.high levels of assurance 高水平保证 x.d9mjLN8m
7.compilation 编制 !D
8.reliability 可靠性 :?60pu=
9.relevance 相关性 9 /9,[ A
10.professional skepticism 职业谨慎 au GN~"n^
11.objectivity 客观性 Q,s,EooIx
12. professional competence 专业胜任能力 !{SEm"J^
13.Senior/CPA-in-charge 项目经理 jSddjs
14.audit engagement letter 业务约定书 Z3S\@_/;
15.recurring audit 连续审计 5uu{f&?u)
16.the client 委托人 Wve ^2lkoK
17.change CPA 更换注册会计师 #M_
QSD}&
18.the existing CPA 现任注册会计师 R,y8~D
19.the successor CPA 后任注册会计师 !D z:6r
20.the preceding CPA前任注册会计师 <q_H 3|
21.issue the audit report 出具审计报告 g:O.$
22.expert 专家 Y}4dW'
23.the board of directors 董事会 n:7=z0
s
24.knowledge of the entity‘ s business 了解被审计单位情况 %.Mtn%:I*
25.assess material misstatement risks评估重大错报风险 u]zb<)'_
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 ^P]: etld9
27.a general knowledge of —— 初步了解―――的情况 M>0~Ek%3
28.a more knowledge of—— 进一步了解的情况 &*0!${B
29.the prior year‘s working papers 以前年度工作底稿 0wOgQ n
30.minutes of meeting 会议纪要 J,E&Uz95%
31.business risks 经营风险 .%*.nq
32.appropriateness 适当性 \ 0:ITz
33.accounting estimate 会计估计 4h(aTbHaQ
34.management representations 管理层声明 RI%*5lM8;
35.going concern assumption 持续经营假设 u0i
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36.audit plan 审计计划 oE5+
37.significant audit areas 重点审计领域 >+8mq]8^
38.error 错误 8o~\L=
l
39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 (spX3n%p
41.misappropriation of assets 侵占资产 E{j6OX\
42.transactions without substance 虚假交易 |>[w$
43.unusual pressures 异常压力 uD. 0?*_
44.the suspected noncompliance 涉嫌存在违法行为 Q y15TJ
45.materialiy 重要性 $bD!./fl
46.exceed the materiality level 超过重要性水平 m@jOIt!<
47.approach the materiality level 接近重要性水平 6.ap^9AD
48.an acceptably low level 可接受水平 uZ
OUp8QQ
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 RPLr7Lb
50.misstatements or omissions 错报或漏报 !CEF@J
51.aggregate 总计 L5U>`lx6$
52.subsequent events 期后事项 W}(dhgf
53.adjust the financial statements 调整财务报表 VM-J^
54.perform additional audit procedures 实施追加的审计程序 m
81\cg
55.audit risk 审计风险 15 SIZ:Q
56.detection risk 检查风险 h#;yA"j1&
57.inappropriate audit opinion 不适当的审计意见 +K+
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58.material misstatement 重大的错报 ib&
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59.tolerable misstatement 可容忍错报 ]Q^oc
60.the acceptable level of detection risk 可接受的检查风险 1f~_
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61.assessed level of material misstatement risk 重大错报风险的评估水平 HLk/C[`u,
62.simall business 小规模企业 1)k))w 9
63.accounting system 会计系统 e_,
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64.test of control 控制测试 k
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65.walk-through test 穿行测试 Xf#uK\f
66.communication 沟通 2Q<_l*kk(
67.flow chart 流程图 jQf1h|e
68.reperformance of internal control 重新执行 yQ&;#`!'
69.audit evidence 审计证据 0k3^+#J
70.substantive procedures 实质性程序 ))eR
71.assertions 认定 @Wdnc/o]
72.esistence 存在 zu*h9}
73.occurrence 发生 $|AvT;4
74.completeness 完整性 nar=\cs~g
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 vn|X,1o
77.cutoff 截止 f *)t<1f
78.accuracy 准确性 F2+lwyc Y
79.classification 分类 ;r8,Wx@f1C
80.inspection 检查 GT'%HmQI
81.supervision of counting 监盘 d{DlW
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82.observation 观察 ~lQ]PKJ"
83.confirmation 函证 F7=a|g
84.computation 计算 na%9E8;:&v
85.analytical procedures 分析程序 ]>x674H
86.vouch 核对 3{,Mpb@
87.trace 追查 Qza[~6
88.audit sampling 审计抽样 hj9bMj
89.error 误差 $k}+,tHtJO
90.expected error 预期误差 {>5c,L$
91.population 总体 G.c s-f
92.sampling risk 抽样风险 0z\=uQ0
93.non- sampling risk 非抽样风险 =axi0q?}
94.sampling unit 抽样单位 1=#`&f5f&
95.statistical sampling 统计抽样 g,x$z~zU{
96.tolerable error 可容忍误差 M*@MkN*u&
97.the risk of under reliance 信赖不足风险 +)ro
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98.the risk of over reliance 信赖过度风险 '
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99.the risk of incorrect rejection 误拒风险 J2yq|n?2gq
100. the risk of incorrect acceptance 误受风险 .8g&V|
101.working trial balance 试算平衡表 !07$aQYcd
102.index and cross-referencing 索引和交叉索引 ~l.]3wyk
103.cash receipt 现金收入 wwE9|'Ok
104.cash disbursement 现金支出 +]UPY5:F
105.bank statement 银行对账单 d6~wJ MFl
106.bank reconciliation 银行存款余额调节表 !'n+0
107.balance sheet date 资产负债表日 l1!i3m'x
108.net realizable value 可变现净值 4|x5-m+T
109.storeroom 仓库 O+(Z`,^
110.sale invoice 销售发票 %K?~$;Z.
111.price list 价目表 #]
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112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 4}96|2L5
114.purchase requisition 请购单 5tQffo8t
115.receiving report 验收报告 bQ_i&t\yzB
116.gross margin 毛利 V@T G"YF
117.manufacturing overhead 制造费用 "PnYa)?1
118.material requisition 领料单 $D8KEkW
119.inventory-taking 存货盘点 Qb9) 1
120.bond certificate 债券 awMm&8cIM
121.stock certificate 股票 |A &Nv~.)
122.audit report 审计报告 i Ri1E;
123.entity 被审计单位 FVL0K(V(
124.addressee of the audit report 审计报告的收件人 %!LrC!6P4
125.unqualified opinion 无保留意见 {hVSVx8ZL
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 4W$53LP8
128.adverse opinion 否定意见 L"#Tas\5
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A (1)ABC 作业基础成本计算 |+ @
A (2)absorbed overhead 已吸收制造费用 W9.ZhpM
A (3)absorption costing 吸收成本计算 b(K.p? bt
A (4)account 账户,报表 IRXpk6|
A (5)accounting postulate 会计假设 hg=\L5R
A (6)accounting series release 会计公告文件 :9]23'Md
A (7)accounting valuation 会计计价 J:pnmZ`X
A (8)account sale 承销清单 w QwY_ _
A (9)accountability concept 经营责任概念 7|IW\
A (10)accountancy 会计职业 #S_LKc
A (11)accountant 会计师 ;I]TM#qGF
A (12)accounting 会计 h jWRU#
A (13)agency cost 代理成本 JA())0a
A (14)accounting bases 会计基础 T?E2;j0h'#
A (15)accounting manual 会计手册 F0]= z-
A (16)accounting period 会计期间 QMHeU>
A (17)accounting policies 会计方针 %%klR{
A (18)accounting rate of return 会计报酬率 CSwNsFDR%
A (19)accounting reference date 会计参照日 Z
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A (20)accounting reference period 会计参照期间 ,tmo6D6 2
A (21)accrual concept 应计概念 />)>~_-3
A (22)accrual expenses 应计费用
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A (23)acid test ration 速动比率(酸性测试比率) Y~gpi L3u
A (24)acquisition 购置 =ww8,z4X
A (25)acquisition accounting 收购会计 H~@aT7
A (26)activity based accounting 作业基础成本计算 >8 VfijK
A (27)adjusting events 调整事项 {ZN{$Ad3/
A (28)administrative expenses 行政管理费 6R dfF$f
A (29)advice note 发货通知 ukvz#hdE
A (30)amortization 摊销 \>1M?
A (31)analytical review 分析性检查 R0-ARq#0<
A (32)annual equivalent cost 年度等量成本法 :IbrV@gN{@
A (33)annual report and accounts 年度报告和报表 |M0 XLCNd_
A (34)appraisal cost 检验成本 v;jrAND
A (35)appropriation account 盈余分配账户 nr-VzF7zu
A (36)articles of association 公司章程细则 es&+5
A (37)assets 资产 k$3.FO"
A (38)assets cover 资产保障 )Q~Q.
A (39)asset value per share 每股资产价值 |0A n|18
A (40)associated company 联营公司 oKzV!~{0M;
A (41)attainable standard 可达标准 e7pN9tXGf
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A (42)attributable profit 可归属利润 _17c}o#`5w
A (43)audit 审计 nolTvqMT
A (44)audit report 审计报告 =:o)+NE
A (45)auditing standards 审计准则 Qt]nlu i~
A (46)authorized share capital 额定股本 S3btx9y{
A (47)available hours 可用小时 Wb/@~!+i`
A (48)avoidable costs 可避免成本 ]wdudvS@6r
B (49)back-to-back loan 易币贷款 plb'EP>e
B (50)backflush accounting 倒退成本计算 Z*jhSy
B (51)bad debts 坏帐 !Z<Z"R/
B (52)bad debts ratio 坏帐比率 ~O|j*T
B (53)bank charges 银行手续费 QO%>RG
B (54)bank overdraft 银行透支 q2&&n6PYW
B (55)bank reconciliation 银行存款调节表 z8vFQO\I"
B (56)bank statement 银行对账单 \`|,wLgH
B (57)bankruptcy 破产 ^
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B (58)basis of apportionment 分摊基础 L
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B (59)batch 批量 %D e<H*
B (60)batch costing 分批成本计算 LPewo AXO
B (61)beta factor B(市场)风险因素 V
+*Vi^
B (62)bill 账单 ww+XE2,
B (63)bill of exchange 汇票 ax'Dp{Q
B (64)bill of landing 提单 _S@s
B (65)bill of materials 用料预计单 Eu1s
B (66)bill payable 应付票据 k&yy_r
B (67)bill receivable 应收票据 9bqfZ"6nXY
B (68)bin card 存货记录卡 >d#B149
B (69)bonus 红利 mY dU`j
B (70)book-keeping 薄记 ++Az~{W7
B (71)Boston classification 波士顿分类 6;[iX`LL
B (72)breakeven chart 保本图 ?HZ+fS,-
B (73)breakeven point 保本点 /rKrnxw
B (74)breaking-down time 复位时间 tv\P$|LV`8
B (75)budget 预算 D#^v=U
B (76)budget center 预算中心 } [D[ZLv
B (77)budget cost allowance 预算成本折让 dKZffDTZ
B (78)budget manual 预算手册 _pjpPSV6J
B (79)budget period 预算期间 YC*S;q
B (80)budgetary control 预算控制 XW5r@:e
B (81)budgeted capacity 预算生产能力 l&;#`\s!V
B (82)burden 制造费用 DV{Qbe#In
B (83)business center 经营中心 *
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B (84)business entity 营业个体 wjKW 3
B (85)business unit 经营单位 ?%*Zgk!l7
B (86)buy-out management 管理性购买产权 J=zh+oLCV
B (87)by-product 副产品 7&|fD{:4U
C (88)called-up share capital 催缴股本 l.>QO ;
C (89)capacity 生产能力 JF24~Q4P
C (90)capacity ratios 生产能力比率 GS<,adD
C (91)capital 资本 "1h|1'S50?
C (92)capital assets pricing model资本资产计价模式 3u+~!yz
C (93)capital commitment 承诺资本 |CStw"Fog
C (94)capital employed 已运用的资本 HO&#Lv
C (95)capital expenditure 资本支出 vseu
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C (96)capital expenditureauthorization 资本支出核准 cz&FOP+!
C (97)capital expenditure control 资本支出控制 ~;Xdz/
C (98)capital expenditure proposal资本支出申请 p
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C (99)capital funding planning 资本基金筹集计划 ]>*Z 1g;
C (100)capital gain 资本收益 :mY(d6#A>
C (101)capital investment appraisal资本投资评估 \u",bMQF
C (102)capital maintenance 资本保全 0o(/%31]
C (103)capital resource planning 资本资源计划 LD]XN'?"W
C (104)capital surplus 资本盈余 J}
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C (105)capital turnover 资本周转率 UO>p-M
C (106)card 记录卡 AGPZd9
C (107)cash 现金 Y7!,s-v4W
C (108)cash account 现金账户 *<s|WLMG
C (109)cash book 现金账薄 Rz*%(2Vz
C (110)cash cow 金牛产品 v3.JG]zLpP
C (111)cash flow 现金流量 OC"W=[Myl
C (112)cash discounted 现金贴现 0'VwObq
C (113)cash flow budget 现金流量预算 OW1[Y-o[
C (114)cash flow statement 现金流量表 #}e)*(
C (115)cash ledger 现金分类账 `
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C (116)cash limit 现金限额 +r4^oT[-
C (117)CCA 现时成本会计 )6IO)P/Q~
C (118)center 中心 NWv1g{M
C (119)changeover time 变更时间 LGRX@nF#
C (120)chartered entity 特许经济个体 bBC3% H^
C (121)cheque 支票 .* VZY
C (122)cheque register 支票登记薄 &7JCPw
C (123)coin analysis 零钱分类 [ V/*{Z
C (124)classification 分类 ks
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C (125)clock card 工时卡 [fO \1J
C (126)code 代码 g^4'42UX
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本
ks:Z=%o
C (129)company limited byguarantee 有限担保责任公司 #pE:!D
C (130)company limited shares 股份有限公司 dJ:EXVU
C (131)competitive position 竞争能力状况 dhsQfWg#}
C (132)concept 概念 ~qc
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C (133)conglomerate 跨行业企业 <_ddGg~
C (134)consistency concept 一致性概念 u=
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C (135)consolidated accounts 合并报表 h-Ffs
C (136)consolidation accounting 合并会计 ^e^M
A.kM,
C (137)consortium 财团 XQHvs{Po
C (138)contingency plan 应急计划 Pou`PNvH
C (139)contingent liabilities 或有负债 >$?$&+e}
C (140)continuous operation 连续生产 fh}\#WE"
C (141)contra 抵消 1i#M(u_
C (142)contract cost 合同成本 j`='SzVloW
C (143)contract costing 合同成本计算 hJ+>Xm@@!
C (144)contribution 贡献毛益 Lc0^I<Y
C (145)contribution centre 贡献中心 LF{d'jJ&K
C (146)contribution chart 贡献图 wUW+S5"K
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 X0Xs"--}
C (148)contribution to salesration 贡献毛益对销售比率 "*XR'9~7
C (149)control 控制 OAR#* ~q
C (150)control account 控制帐户 *d?,i-Q.+
C (151)control limits 控制限度
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C (152)controllability concept 可控制概念 zD7\Gv
C (153)controllable cost 可控制成本 s?7g3H5#0k
C (154)conversion cost 加工成本 Abd&p N
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 `=vL?w^QS
C (156)corporate appraisal 公司评估 .)ZK42Qd
C (157)corporate planning 公司计划 $IUT5Gia`
C (158)corporate social reporting 公司社会报告 .E"hsGH9h
C (159)corporation 股份公司 d%u|)
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C (160)cost 成本 ~t.*B& A
C (161)cost account 成本帐户 G>d@lt
C (162)cost accounting 成本会计 W6
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C (163)cost accounting manual 成本手册 wh[XJ_xY
C (164)cost accounts calendar 成本报表的日历时间 mp+
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C (165)cost adjustment 成本调整 uiP fAPZ
C (166)cost allocation 成本分配 qOqQt=ObU
C (167)cost apportionment 成本分摊 E
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C (168)cost attribution 成本归属 BC9rsb
C (169)cost audit 成本审计 'k{pWfn=<
C (170)cost behaviour 成本性态 ^<.mUaP
C (171)cost benefit analysis 成本效益分析 Z Z\,iT
C (172)cost center 成本中心 1|q$Wn:*
C (173)cost driver 成本动因