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注会《审计》英语常用词汇 F,T~\gO5,
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1.audit 审计 op @iGC+
2.attestation 鉴证 'jjb[{g^}}
3.credibility 可信赖程度 DWm SC}{.
4.audit of financial statements 财务报表审计 XUmR{A
5.agreed-upon procedures 执行商定程序 qSD9P ue
6.high levels of assurance 高水平保证 i9m*g*"2
7.compilation 编制 s'u(B]E
8.reliability 可靠性 }V
`mp
9.relevance 相关性 ]'h; {;ug
10.professional skepticism 职业谨慎 6rX_-Mm6w
11.objectivity 客观性 Qh`:<KI
12. professional competence 专业胜任能力 C@gXT]Q
0}
13.Senior/CPA-in-charge 项目经理 r;gP}H ?
14.audit engagement letter 业务约定书 *b)Q5dw@1
15.recurring audit 连续审计 X_?97iXjx
16.the client 委托人 /:[2'_Xl
17.change CPA 更换注册会计师 1-VT}J(
18.the existing CPA 现任注册会计师 O#_b7i
19.the successor CPA 后任注册会计师 SEd5)0X^
20.the preceding CPA前任注册会计师 !;3PG9n3|h
21.issue the audit report 出具审计报告 ^p=L\SJ
22.expert 专家 mT.e>/pa
23.the board of directors 董事会 z`U Ukl}T
24.knowledge of the entity‘ s business 了解被审计单位情况 -iN.Iuc{b_
25.assess material misstatement risks评估重大错报风险 .}`hCt08
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 s;1h-Oq(
27.a general knowledge of —— 初步了解―――的情况 ^b-18 ~s
28.a more knowledge of—— 进一步了解的情况 kXc25y'blP
29.the prior year‘s working papers 以前年度工作底稿 =?
:@
30.minutes of meeting 会议纪要
HeA{3s
31.business risks 经营风险 $_X|,v
9
32.appropriateness 适当性 ]}PV"|#K{c
33.accounting estimate 会计估计 g,kzQ}_
34.management representations 管理层声明 #"f'7'TE
35.going concern assumption 持续经营假设 ~?Omy8#
36.audit plan 审计计划 z#Nl@NO&
37.significant audit areas 重点审计领域 (@sp/:`6
38.error 错误 ?mYYt]R
39.fraud舞弊 w4:\N U
40.modified or additional procedures 修改或追加审计程序 hOk00az
41.misappropriation of assets 侵占资产 m{%t?w$Au
42.transactions without substance 虚假交易 P?ep]
43.unusual pressures 异常压力 >-)h|w i
44.the suspected noncompliance 涉嫌存在违法行为 AuiFbRFi
45.materialiy 重要性 0$P/jt
46.exceed the materiality level 超过重要性水平 XbXA+ey6
47.approach the materiality level 接近重要性水平 d&(_|xq#
48.an acceptably low level 可接受水平 7;}l\VXHm
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 zO=%J)-=
50.misstatements or omissions 错报或漏报 !Pj/7JC0
51.aggregate 总计 olYsT**'
52.subsequent events 期后事项 l!~
mxUb
53.adjust the financial statements 调整财务报表 , c;eN
54.perform additional audit procedures 实施追加的审计程序 C+V*
Fh3
55.audit risk 审计风险 =zg:aTMti
56.detection risk 检查风险 v"Jgw;3
57.inappropriate audit opinion 不适当的审计意见 slW3qRT\k
58.material misstatement 重大的错报 $t=O:
59.tolerable misstatement 可容忍错报 jE/oA<^
60.the acceptable level of detection risk 可接受的检查风险 5g
;ac~g
61.assessed level of material misstatement risk 重大错报风险的评估水平 Iy7pt~DJ,
62.simall business 小规模企业 y'M#z_.z
63.accounting system 会计系统 >cR)?P/o
64.test of control 控制测试 k|E]YvnfG
65.walk-through test 穿行测试 v3RcwySk
66.communication 沟通 %y`7);.q
67.flow chart 流程图 2k
-+^}r
68.reperformance of internal control 重新执行 sz95i|@/
69.audit evidence 审计证据 Ug"rJMZG
70.substantive procedures 实质性程序 (9RslvKL
71.assertions 认定 SCq3Ds^
72.esistence 存在 w2Kq(^?
73.occurrence 发生 Lz6*H1~
74.completeness 完整性 4A o{M
75.rights and obligations 权利和义务 I#c(J
76.valuation and allocation 计价和分摊 NbDda/7ki
77.cutoff 截止 p#<nK+6.8
78.accuracy 准确性 "::9aYd!
79.classification 分类 fI}c 71b`
80.inspection 检查 :uvc\|:s
81.supervision of counting 监盘 ha>SZnKD{
82.observation 观察 t|=n1\=?
83.confirmation 函证 ?*o;o?5s^
84.computation 计算 Fwv\ pJ}$
85.analytical procedures 分析程序 yA}nPXrd
86.vouch 核对 g RU-
g
87.trace 追查 |Gc&1*$
88.audit sampling 审计抽样 m3"c (L`B
89.error 误差 O3xz|&xY&
90.expected error 预期误差 L9J;8+ge
91.population 总体 ~2 Oc
K
92.sampling risk 抽样风险 c}cG<F
93.non- sampling risk 非抽样风险 T#N80BH[
94.sampling unit 抽样单位 \E&th p
95.statistical sampling 统计抽样 I+~\
w N
96.tolerable error 可容忍误差 @>Ek '~m
97.the risk of under reliance 信赖不足风险 pXNtN5@FQ
98.the risk of over reliance 信赖过度风险 `skH-lk,
99.the risk of incorrect rejection 误拒风险 VO|u8Z"
100. the risk of incorrect acceptance 误受风险 J~'~[,K
101.working trial balance 试算平衡表
2%]t3\XW
102.index and cross-referencing 索引和交叉索引 (zEYpTp
103.cash receipt 现金收入 Gl"wEL*
104.cash disbursement 现金支出 0#]!#1utg
105.bank statement 银行对账单 >vxWx[fRu
106.bank reconciliation 银行存款余额调节表 1O4D+0@
107.balance sheet date 资产负债表日 e
sGlMq
108.net realizable value 可变现净值 ku-cn2M/
109.storeroom 仓库 T7s+9CE
110.sale invoice 销售发票
C\/b~HU
111.price list 价目表 QU%N*bFW%P
112.positive confirmation request 积极式询证函 pKYLAt+^>
113.negative confirmation request 消极式询证函 *NF&Y
114.purchase requisition 请购单 #4lHaFq
115.receiving report 验收报告 !,R
116.gross margin 毛利 /rOnm=P+Q
117.manufacturing overhead 制造费用 `
U!(cDY
118.material requisition 领料单 w4aiI2KFq
119.inventory-taking 存货盘点 _rG-#BKW8L
120.bond certificate 债券 1
3\Sh
121.stock certificate 股票 ec#_olG%
122.audit report 审计报告 @21u I{
123.entity 被审计单位 ID+,[TM`
124.addressee of the audit report 审计报告的收件人 JkJhfFV
125.unqualified opinion 无保留意见 o
KlF5I
126.qualified opinion 保留意见 4t*<+H%
127.disclaimer of opinion 无法表示意见 i >J:W"W
128.adverse opinion 否定意见 (\tq<h0
$Q#?`j
A (1)ABC 作业基础成本计算 C~:b* X
A (2)absorbed overhead 已吸收制造费用 {#0Tl
A (3)absorption costing 吸收成本计算 ^`/V i
A (4)account 账户,报表 v(a9#bMZU
A (5)accounting postulate 会计假设 3 t~X:
A (6)accounting series release 会计公告文件 Z#H@BWN7
A (7)accounting valuation 会计计价 ':5U&
A (8)account sale 承销清单 T[`QO`\5O
A (9)accountability concept 经营责任概念 0;.e#(`-
A (10)accountancy 会计职业 %w;1*~bH
A (11)accountant 会计师 fJ,8g/f8
A (12)accounting 会计 :0i#=ODR
A (13)agency cost 代理成本 \mqhugy
A (14)accounting bases 会计基础 c`Lpqs`
A (15)accounting manual 会计手册 4yJ01s
A (16)accounting period 会计期间 +:j4G^ V
A (17)accounting policies 会计方针 #MmmwPB_
A (18)accounting rate of return 会计报酬率 cuJ/ Vc
A (19)accounting reference date 会计参照日 &Z#Vw.7U
A (20)accounting reference period 会计参照期间 $u/8Rp
A (21)accrual concept 应计概念 h+\$Z]
A (22)accrual expenses 应计费用 18l~4"|fk
A (23)acid test ration 速动比率(酸性测试比率) n:%'{}Jw
A (24)acquisition 购置
_p3WE9T
A (25)acquisition accounting 收购会计 ',v0vyO8
A (26)activity based accounting 作业基础成本计算 3/]f4D{MMY
A (27)adjusting events 调整事项 X7(rg W8
A (28)administrative expenses 行政管理费 So3,Z'z=
A (29)advice note 发货通知 F5b]/;|
A (30)amortization 摊销 ^v()iF
!
A (31)analytical review 分析性检查 aC
$h_
A (32)annual equivalent cost 年度等量成本法 J~ PTVR
A (33)annual report and accounts 年度报告和报表 >B|ofwm*
A (34)appraisal cost 检验成本 ,58kjTM
A (35)appropriation account 盈余分配账户 wFH(.E0@Q
A (36)articles of association 公司章程细则 Pj^k
pjV
A (37)assets 资产 Y+S~b
A (38)assets cover 资产保障 = m!!
A (39)asset value per share 每股资产价值 X F
0*d~4
A (40)associated company 联营公司 GcU(:V2o
A (41)attainable standard 可达标准 qX}dbuDE"P
{RWahnr{
A (42)attributable profit 可归属利润 (5CX *)R
A (43)audit 审计 IWSEssP
A (44)audit report 审计报告 2g`uC}
A (45)auditing standards 审计准则 Fp* &os
A (46)authorized share capital 额定股本 p)AvG;
A (47)available hours 可用小时 aG8;,H=%,
A (48)avoidable costs 可避免成本 2n\i0?RD
B (49)back-to-back loan 易币贷款 ]Y/pSwnV
B (50)backflush accounting 倒退成本计算 MOeLphY
B (51)bad debts 坏帐 A0k
>Nb\c3
B (52)bad debts ratio 坏帐比率 ZVR 9vw28
B (53)bank charges 银行手续费 c\ *OId1{;
B (54)bank overdraft 银行透支 nAC#_\
B (55)bank reconciliation 银行存款调节表 UN 4)>\Y
B (56)bank statement 银行对账单 `*!>79_2C
B (57)bankruptcy 破产 YGmdiY:;1
B (58)basis of apportionment 分摊基础 j7 3@Yi%
B (59)batch 批量 |6Z MxY
B (60)batch costing 分批成本计算 w1G.^
B (61)beta factor B(市场)风险因素 ymCIk/\
B (62)bill 账单 ;i?!qB>baX
B (63)bill of exchange 汇票 0qUap*fvC
B (64)bill of landing 提单 A
BDUp:
B (65)bill of materials 用料预计单 6EWB3.x19
B (66)bill payable 应付票据 A>2p/iMc
B (67)bill receivable 应收票据 OYy !4Fp
B (68)bin card 存货记录卡 Czxrn2p/
B (69)bonus 红利 JB_`lefW,'
B (70)book-keeping 薄记 E\N=p&g$
B (71)Boston classification 波士顿分类 5hK\YTU
B (72)breakeven chart 保本图 [k}\{i>
B (73)breakeven point 保本点 /~5YTe(F
B (74)breaking-down time 复位时间 s@iCfX U
B (75)budget 预算 Y/(-mcR
B (76)budget center 预算中心 kweTK]mT
B (77)budget cost allowance 预算成本折让 qE:DJy<
B (78)budget manual 预算手册 dw!Eao47
B (79)budget period 预算期间 I,3!uogn
B (80)budgetary control 预算控制 4TE ?mh}
B (81)budgeted capacity 预算生产能力 I*2rS_i[T
B (82)burden 制造费用 ]<LU NxBR
B (83)business center 经营中心 B'/ >Ax&
B (84)business entity 营业个体 T$;XJx
B (85)business unit 经营单位 hyoZh Y
B (86)buy-out management 管理性购买产权 R!qrb26k
B (87)by-product 副产品 Z$XpoDbOy
C (88)called-up share capital 催缴股本 NyLnE
C (89)capacity 生产能力 0Wm-`ZA
C (90)capacity ratios 生产能力比率 tY=TY{ RY
C (91)capital 资本 }O
C (92)capital assets pricing model资本资产计价模式 wCmv/m
C (93)capital commitment 承诺资本 &2igX?60
C (94)capital employed 已运用的资本 59]9-1" +
C (95)capital expenditure 资本支出 /vMyf),2
C (96)capital expenditureauthorization 资本支出核准 N|S xAg
C (97)capital expenditure control 资本支出控制 VC7F#a*V
C (98)capital expenditure proposal资本支出申请 r ngw6?`n-
C (99)capital funding planning 资本基金筹集计划 1D6O=j\
C (100)capital gain 资本收益 AMz=HN
C (101)capital investment appraisal资本投资评估 -rlX<(pl)
C (102)capital maintenance 资本保全 Uk6!Sb
C (103)capital resource planning 资本资源计划 V/e_:xECC
C (104)capital surplus 资本盈余 Ag
J~6tK
C (105)capital turnover 资本周转率 @~3c;9LkY
C (106)card 记录卡 CF_!{X_k}
C (107)cash 现金 3fTI&2:
C (108)cash account 现金账户 3kY4V*9@-
C (109)cash book 现金账薄 .YF-t
`{
C (110)cash cow 金牛产品 ,[L$
C (111)cash flow 现金流量 q04Dj-2<
C (112)cash discounted 现金贴现 -+_twU
C (113)cash flow budget 现金流量预算 3PffQ,c[~
C (114)cash flow statement 现金流量表 1bkUT_
C (115)cash ledger 现金分类账 hh&y2#Io
C (116)cash limit 现金限额 pa-4|)qY
C (117)CCA 现时成本会计 zK?[dO
C (118)center 中心 aM!#
C (119)changeover time 变更时间 gwT,D.'Ut
C (120)chartered entity 特许经济个体 qw1J{xoHW
C (121)cheque 支票 2s%M,Nb
C (122)cheque register 支票登记薄 He3zV\X[Z
C (123)coin analysis 零钱分类 pSFWNWQ'B
C (124)classification 分类 9YhsJ~"Q
C (125)clock card 工时卡 ?F{xDfqw
C (126)code 代码 2zu~#qU[)M
C (127)commitment accounting 承诺确认会计 f34&:xz2U
C (128)common cost 共同成本 gQ#T7
C (129)company limited byguarantee 有限担保责任公司 kELyD(
^P`
C (130)company limited shares 股份有限公司 g<%-n,
C (131)competitive position 竞争能力状况 taaAwTtk?A
C (132)concept 概念 i]pG}SJ
C (133)conglomerate 跨行业企业 *'-^R9dN.S
C (134)consistency concept 一致性概念 !@k@7~i
C (135)consolidated accounts 合并报表 BxYA[#fd}
C (136)consolidation accounting 合并会计 tb3fz")UC
C (137)consortium 财团
5AU3s
C (138)contingency plan 应急计划 mC(t;{
C (139)contingent liabilities 或有负债 b0 `9wn
C (140)continuous operation 连续生产 |Eu~=J7@
C (141)contra 抵消 K9'*q3z
C (142)contract cost 合同成本 ?GU!ke p
C (143)contract costing 合同成本计算 uF"`y&go
C (144)contribution 贡献毛益 y: [] +
C (145)contribution centre 贡献中心 4+,Z'J%\[7
C (146)contribution chart 贡献图 Ct+%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Qe.kNdT+_
C (148)contribution to salesration 贡献毛益对销售比率 P@`"MNS
C (149)control 控制 ygt)7f5
C (150)control account 控制帐户 x~tQYK
C (151)control limits 控制限度 L-{r*ccIW
C (152)controllability concept 可控制概念 MiM=fIuw@s
C (153)controllable cost 可控制成本 !5t 3Y
C (154)conversion cost 加工成本 Nn1^#kc
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 DNBpIC5&6
C (156)corporate appraisal 公司评估 I]1Hi?A2
C (157)corporate planning 公司计划 T?{9Z
C (158)corporate social reporting 公司社会报告 y
t:V+qdv
C (159)corporation 股份公司 n ]}2O4
j
C (160)cost 成本
w{EU9C
C (161)cost account 成本帐户 #q.G_-H4J@
C (162)cost accounting 成本会计 [{LnE:
C (163)cost accounting manual 成本手册 j)6B^!
C (164)cost accounts calendar 成本报表的日历时间 ^|(4j_.(e
C (165)cost adjustment 成本调整 ~ O=| v/]
C (166)cost allocation 成本分配 =2)t1 H
C (167)cost apportionment 成本分摊 G$uOk?R#5c
C (168)cost attribution 成本归属 )0
MshgM
C (169)cost audit 成本审计 chzR4"WZFt
C (170)cost behaviour 成本性态 g@VndAp
C (171)cost benefit analysis 成本效益分析 LlY*r+Cgl1
C (172)cost center 成本中心 5?0gC&WfN
C (173)cost driver 成本动因