m/W0vPM1
?M'_L']N[
注会《审计》英语常用词汇 "Uy==~
}1<_
q:A{@kFq_
1.audit 审计 6- H81y3
2.attestation 鉴证 *LnY}#
3.credibility 可信赖程度 WR'm<u
4.audit of financial statements 财务报表审计 c5
~d^
5.agreed-upon procedures 执行商定程序 =/xTUI4
6.high levels of assurance 高水平保证 Y@WCp
7.compilation 编制 iwb]mJUA
8.reliability 可靠性 M
XB
fX
9.relevance 相关性 TE+d?
10.professional skepticism 职业谨慎 HD"Pz}k4
11.objectivity 客观性 xs jJ8>G
12. professional competence 专业胜任能力 /9/svPc]
13.Senior/CPA-in-charge 项目经理 TUeW-'/1
14.audit engagement letter 业务约定书 B/#tR^R
15.recurring audit 连续审计 5X^bvW26
16.the client 委托人 joaf0
17.change CPA 更换注册会计师 f@@2@#
5B
18.the existing CPA 现任注册会计师 utk'joo
19.the successor CPA 后任注册会计师 -
zaqL\
20.the preceding CPA前任注册会计师 Qg]8~^Q<
21.issue the audit report 出具审计报告 PVBf'
22.expert 专家 =X6+}YQ"
23.the board of directors 董事会 ni @Mqb
24.knowledge of the entity‘ s business 了解被审计单位情况 Mv9q-SIc[
25.assess material misstatement risks评估重大错报风险 (GnwK1f
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 &=SP"@D
27.a general knowledge of —— 初步了解―――的情况 w3j51v` 0'
28.a more knowledge of—— 进一步了解的情况 JDO5eEwj
29.the prior year‘s working papers 以前年度工作底稿 J7.}2
30.minutes of meeting 会议纪要 MZ_+doN
31.business risks 经营风险 gemjLuf
32.appropriateness 适当性 f@roRn8p?
33.accounting estimate 会计估计 xW84g08_,
34.management representations 管理层声明 >p
atv
35.going concern assumption 持续经营假设 .;gK*`G2W)
36.audit plan 审计计划 z?~W]PWiZ
37.significant audit areas 重点审计领域 0(9]m)e
38.error 错误 S30@|@fTz
39.fraud舞弊 F">>,Oc)U"
40.modified or additional procedures 修改或追加审计程序 cE
x$cZRMI
41.misappropriation of assets 侵占资产 *|c*/7]<
42.transactions without substance 虚假交易 F +e
J9
43.unusual pressures 异常压力 .hh2II
44.the suspected noncompliance 涉嫌存在违法行为 :P$I;YY=A
45.materialiy 重要性 *,9.Bx*
46.exceed the materiality level 超过重要性水平 Ln;jB&t
47.approach the materiality level 接近重要性水平 "Fv6u]Rv
48.an acceptably low level 可接受水平 5[WhjTo
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 \Fh
k>
50.misstatements or omissions 错报或漏报 iR-MuDM
51.aggregate 总计 @a.Y9;O
52.subsequent events 期后事项 \!8`kC
53.adjust the financial statements 调整财务报表 MxiU-
54.perform additional audit procedures 实施追加的审计程序 Gmcx#?|Tx
55.audit risk 审计风险 C7=Q!UK`\
56.detection risk 检查风险 yVPkJ
57.inappropriate audit opinion 不适当的审计意见 Yuy7TeJRx
58.material misstatement 重大的错报 -C$Z%I7 0
59.tolerable misstatement 可容忍错报 M,[u}Rf^w
60.the acceptable level of detection risk 可接受的检查风险 )=\W
sQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 rN|c0N
62.simall business 小规模企业 >/Z#{;kOz
63.accounting system 会计系统 Qi^MfHW
64.test of control 控制测试 )2X ng_,
65.walk-through test 穿行测试 [P*3ld,,G%
66.communication 沟通 ;S+c<MSl
67.flow chart 流程图 aE^tc'h~
68.reperformance of internal control 重新执行 8uME6]m
i
69.audit evidence 审计证据 |Iy55~hK`
70.substantive procedures 实质性程序 ;K?fAspSH
71.assertions 认定 2aUz.k8o
72.esistence 存在 ?U0iHg{
73.occurrence 发生 ;??wLNdf-
74.completeness 完整性 /p')
u3
75.rights and obligations 权利和义务 t#|E.G:=
76.valuation and allocation 计价和分摊 !x. ^ya
77.cutoff 截止 "r0z(j
78.accuracy 准确性 zx\N^R;Jq
79.classification 分类 )@Yp;=l
80.inspection 检查 JbYv <
81.supervision of counting 监盘 :V2j'R,
82.observation 观察 MBCA%3z08
83.confirmation 函证 =$5[uI2
84.computation 计算 w
<]7:/
85.analytical procedures 分析程序 [d!C6FT
86.vouch 核对 RVfRGc^lK
87.trace 追查 Yfy6o6*:
88.audit sampling 审计抽样 x&R&\}@G m
89.error 误差 fmie,[
90.expected error 预期误差 ?Gl'-tV
91.population 总体 ( DwIAO/S
92.sampling risk 抽样风险 kP%W:4l0
93.non- sampling risk 非抽样风险 a<Pi J?
94.sampling unit 抽样单位 sTqy-^e7
95.statistical sampling 统计抽样 e#k9}n^+
96.tolerable error 可容忍误差 bl\44VK2'
97.the risk of under reliance 信赖不足风险 :EyH'v
98.the risk of over reliance 信赖过度风险 qce#
99.the risk of incorrect rejection 误拒风险 0c1}?$f[?%
100. the risk of incorrect acceptance 误受风险 C5Q|3d
101.working trial balance 试算平衡表 u0$7k9mE
102.index and cross-referencing 索引和交叉索引 ^e8R43w:!
103.cash receipt 现金收入 i`r,B`V`08
104.cash disbursement 现金支出 L4sN)EI
105.bank statement 银行对账单 ;-=y}DK
106.bank reconciliation 银行存款余额调节表 #s1M>M)
107.balance sheet date 资产负债表日 lf|e8kU\f
108.net realizable value 可变现净值 :=~%&
109.storeroom 仓库 MvY0?!v
110.sale invoice 销售发票 K_`*ZV{r
111.price list 价目表 d^
!3bv*h
112.positive confirmation request 积极式询证函 Hi|2z5=V
113.negative confirmation request 消极式询证函 u7j-uVG
114.purchase requisition 请购单 wRPBJ-C)
115.receiving report 验收报告 Kggf!\MR8
116.gross margin 毛利 vFb{(gIJ
117.manufacturing overhead 制造费用 T-&CAD3 ,O
118.material requisition 领料单 0P/A
119.inventory-taking 存货盘点 RY
E::[O7
120.bond certificate 债券 OJ UM Y<5
121.stock certificate 股票 6Ep ns s
122.audit report 审计报告 h9+ylHW_cp
123.entity 被审计单位 |!%A1 wp#
124.addressee of the audit report 审计报告的收件人 }(E6:h;}~
125.unqualified opinion 无保留意见 NJUYeim;
126.qualified opinion 保留意见 -xXNzC
127.disclaimer of opinion 无法表示意见 O%o#CBf0
128.adverse opinion 否定意见 w#F+rh3
*"fg@B5
A (1)ABC 作业基础成本计算 CG9X3%xO%
A (2)absorbed overhead 已吸收制造费用 lha)'
A (3)absorption costing 吸收成本计算 kTiQO2H
A (4)account 账户,报表 +7 F7Kh
A (5)accounting postulate 会计假设 8<n8joO0
A (6)accounting series release 会计公告文件 FZ=6x}QZ
A (7)accounting valuation 会计计价 ts;_T..L
A (8)account sale 承销清单 -(cm
A (9)accountability concept 经营责任概念 qoZ* sV
A (10)accountancy 会计职业 iZMsN*9[
A (11)accountant 会计师 $:u,6|QsS=
A (12)accounting 会计 + {hxEDz
A (13)agency cost 代理成本 sxThz7#i)
A (14)accounting bases 会计基础 .yTk/x?
A (15)accounting manual 会计手册 8@hzw~>
A (16)accounting period 会计期间 $+P
v
fQ
A (17)accounting policies 会计方针 #0`"gR#+
A (18)accounting rate of return 会计报酬率 6S6nE%.3
A (19)accounting reference date 会计参照日 >.{
..~"K
A (20)accounting reference period 会计参照期间 B10p7+NBF
A (21)accrual concept 应计概念 1
9
k$)m
A (22)accrual expenses 应计费用 i"rMP#7
A (23)acid test ration 速动比率(酸性测试比率) tB_ V%qH
A (24)acquisition 购置 tMAa$XrZj
A (25)acquisition accounting 收购会计 ~Y'e1w$`
A (26)activity based accounting 作业基础成本计算 2jhVmK
A (27)adjusting events 调整事项 'R,d?ikY
A (28)administrative expenses 行政管理费 #eUfwd6.Y
A (29)advice note 发货通知 J.<eX=<
A (30)amortization 摊销 ?>%u[g
A (31)analytical review 分析性检查 22BJOh
A (32)annual equivalent cost 年度等量成本法 }2NH>qvY
A (33)annual report and accounts 年度报告和报表 l m
A (34)appraisal cost 检验成本 _23sIUN c3
A (35)appropriation account 盈余分配账户 0'py7
A (36)articles of association 公司章程细则 zl:
u@!'
A (37)assets 资产 {Y0I A97,
A (38)assets cover 资产保障 QK? 5)[ J
A (39)asset value per share 每股资产价值 mlVv3mVyR<
A (40)associated company 联营公司 mr('zpkRq
A (41)attainable standard 可达标准 tjd"05"@:
q #p)E=$
A (42)attributable profit 可归属利润 Q}=RG//0*
A (43)audit 审计 Ro<!n>H
A (44)audit report 审计报告 PzV(e)~7
A (45)auditing standards 审计准则 QIV<!S
O
A (46)authorized share capital 额定股本 D~?kv
yJ
A (47)available hours 可用小时 J:(Shd'4D
A (48)avoidable costs 可避免成本 wP8R=T
B (49)back-to-back loan 易币贷款 :%>8\q>UX
B (50)backflush accounting 倒退成本计算
9Np0<e3p
B (51)bad debts 坏帐 RChY+3,L)
B (52)bad debts ratio 坏帐比率 zHdp'J"
B (53)bank charges 银行手续费 W^Rb~b^?
B (54)bank overdraft 银行透支 <GNOT"z
B (55)bank reconciliation 银行存款调节表 .|aSGvE
B (56)bank statement 银行对账单 NDg]s2T
B (57)bankruptcy 破产 N )!v-z,k
B (58)basis of apportionment 分摊基础 (Dl"s`UH~
B (59)batch 批量 ks r5P~
B (60)batch costing 分批成本计算 }cPV_^{
B (61)beta factor B(市场)风险因素 >b
Z#
B (62)bill 账单 0ay!tS
dN
B (63)bill of exchange 汇票 p|FX_4RjX
B (64)bill of landing 提单 0sUc6_>e
B (65)bill of materials 用料预计单 :5*<QJuI#A
B (66)bill payable 应付票据 *C:+N>
B (67)bill receivable 应收票据 >WDpBn
:
B (68)bin card 存货记录卡 ZbrE m
B (69)bonus 红利 =
]@xXVf/
B (70)book-keeping 薄记 |M?HdxPa
B (71)Boston classification 波士顿分类 #_7c>gn
B (72)breakeven chart 保本图 X<QE]RZ
B (73)breakeven point 保本点 r{TNPa6!
B (74)breaking-down time 复位时间 _@p|A
B (75)budget 预算 9Ac t<(V
B (76)budget center 预算中心 M[{Cy[ta
B (77)budget cost allowance 预算成本折让 #
R&[+1=9j
B (78)budget manual 预算手册 [T%blaSX
B (79)budget period 预算期间 Ck:J
B (80)budgetary control 预算控制 \k,bz0
B (81)budgeted capacity 预算生产能力 :$tW9*\KY
B (82)burden 制造费用 Y{yr-E #~M
B (83)business center 经营中心 CS{9|FNz
B (84)business entity 营业个体 z
K(5&u
B (85)business unit 经营单位 ye%F <:O7
B (86)buy-out management 管理性购买产权 8$vH&HdI
B (87)by-product 副产品 BJE <~"
C (88)called-up share capital 催缴股本 j<KC$
[Kt
C (89)capacity 生产能力 IYO,/ kbf
C (90)capacity ratios 生产能力比率 D1n2Z:9
C (91)capital 资本 :kVV.a#g
C (92)capital assets pricing model资本资产计价模式 0?7uqS#L
C (93)capital commitment 承诺资本
)2$_:Ek
C (94)capital employed 已运用的资本 o{he)r6)_
C (95)capital expenditure 资本支出 mr1}e
VM~!
C (96)capital expenditureauthorization 资本支出核准 YXtGuO\q
C (97)capital expenditure control 资本支出控制 (FaT{W{
C (98)capital expenditure proposal资本支出申请 x-pMT3m\D#
C (99)capital funding planning 资本基金筹集计划 >gZz`CH
C (100)capital gain 资本收益
vck$@3*
C (101)capital investment appraisal资本投资评估 <e^/hR4O
C (102)capital maintenance 资本保全 +i^s\c!3;
C (103)capital resource planning 资本资源计划 9C$!tz>>+i
C (104)capital surplus 资本盈余 6a?y$+pr
C (105)capital turnover 资本周转率 "(NHA+s/
C (106)card 记录卡 jvV8`BQ{
C (107)cash 现金 &~%@QC/
C (108)cash account 现金账户 r$F]e]Ic\
C (109)cash book 现金账薄
nB5[]x'
C (110)cash cow 金牛产品 tTt3D]h(
C (111)cash flow 现金流量 3+-(;>>\
C (112)cash discounted 现金贴现 _}&]`,s>
C (113)cash flow budget 现金流量预算 (M+<^3c
C (114)cash flow statement 现金流量表 {K:Utdu($q
C (115)cash ledger 现金分类账 !Ia"pNDf
C (116)cash limit 现金限额 pPZ/ O6
C (117)CCA 现时成本会计 j''Iai_
C (118)center 中心 i .N1Cvp&
C (119)changeover time 变更时间 {h"\JI!
C (120)chartered entity 特许经济个体 gDub+^ye>/
C (121)cheque 支票 f}X8|GlBo
C (122)cheque register 支票登记薄 swlWe}1
C (123)coin analysis 零钱分类 &-fx=gq=
C (124)classification 分类 @?m8/t9.
C (125)clock card 工时卡 N%f!B"NQ
C (126)code 代码 sAoM=n}!
C (127)commitment accounting 承诺确认会计
f~F
ehN7
C (128)common cost 共同成本 =%\6}xPEl<
C (129)company limited byguarantee 有限担保责任公司 |y%].y)
C (130)company limited shares 股份有限公司 #mhD; .Wg
C (131)competitive position 竞争能力状况 fmJW d
|
C (132)concept 概念 X~he36-+<
C (133)conglomerate 跨行业企业 :BX{*P
C (134)consistency concept 一致性概念 x
acLlX+
C (135)consolidated accounts 合并报表 Qcy`O
m^2
C (136)consolidation accounting 合并会计 DOVX$N$3
C (137)consortium 财团 ?@?a}
C (138)contingency plan 应急计划 nb_^3K]r
C (139)contingent liabilities 或有负债 =&pN8PEn\
C (140)continuous operation 连续生产 X-1Vp_(,TP
C (141)contra 抵消 @$P!#z
C (142)contract cost 合同成本 Tr0V6TS7
C (143)contract costing 合同成本计算 A+*oT(`
C (144)contribution 贡献毛益 \83A|+k
C (145)contribution centre 贡献中心 " ^baiN@ac
C (146)contribution chart 贡献图 mRH]'dlD7
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 aNC,ccm
C (148)contribution to salesration 贡献毛益对销售比率
ocqB-C]
C (149)control 控制 +n[wkgFd
C (150)control account 控制帐户 Sz|CreFK16
C (151)control limits 控制限度 )v=G}j^
C (152)controllability concept 可控制概念 b8Rh|"J)d
C (153)controllable cost 可控制成本 %Z[/U
C (154)conversion cost 加工成本 bH/pa#G(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 `4.sy +2
C (156)corporate appraisal 公司评估 m"(d%N7
C (157)corporate planning 公司计划 ^D;D8A.
C (158)corporate social reporting 公司社会报告
p=+*g.,O
C (159)corporation 股份公司 (oitCIV
C (160)cost 成本 (+LR u1z
C (161)cost account 成本帐户 '[ g)v
C (162)cost accounting 成本会计 N>fYH.c3Y
C (163)cost accounting manual 成本手册 yVI;s|jG
C (164)cost accounts calendar 成本报表的日历时间 g!p_c
C (165)cost adjustment 成本调整 n
[Xzo}
C (166)cost allocation 成本分配 ]cqZ!4?_
C (167)cost apportionment 成本分摊 9G&l qfX:
C (168)cost attribution 成本归属 S"^KJUUc
C (169)cost audit 成本审计 H='9zqYZ<W
C (170)cost behaviour 成本性态 };m7FO
C (171)cost benefit analysis 成本效益分析 bp>ps@zFq
C (172)cost center 成本中心 *:T>~ilF
C (173)cost driver 成本动因