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注会《审计》英语常用词汇 VWT\wAL
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1.audit 审计 /2Qgg`^)
2.attestation 鉴证 xC
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3.credibility 可信赖程度 cIOM}/gqv
4.audit of financial statements 财务报表审计 LgJUMR8vUO
5.agreed-upon procedures 执行商定程序 ;S}_/'
6.high levels of assurance 高水平保证 us >$f20T
7.compilation 编制 K!qV82b='{
8.reliability 可靠性 w;
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9.relevance 相关性 aP` V
10.professional skepticism 职业谨慎 !A=>B=.|D
11.objectivity 客观性 D)GD9MJ
12. professional competence 专业胜任能力 %dDwus
13.Senior/CPA-in-charge 项目经理 UlH;0P?
14.audit engagement letter 业务约定书 I3" GGp3L
15.recurring audit 连续审计 n+H);Dg<8
16.the client 委托人 Wer.VL
17.change CPA 更换注册会计师 "2>_eZ#b
18.the existing CPA 现任注册会计师 TW!>~|U)y
19.the successor CPA 后任注册会计师 f{ER]U
20.the preceding CPA前任注册会计师 c~v(bK
21.issue the audit report 出具审计报告 3-U@==:T
22.expert 专家 gQlL0jAV
23.the board of directors 董事会 I7} o>{
24.knowledge of the entity‘ s business 了解被审计单位情况 I1fUV72
25.assess material misstatement risks评估重大错报风险 <Kt;uu>
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a6 epew!2
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 zMbz_22*
29.the prior year‘s working papers 以前年度工作底稿 'bx$}w N
30.minutes of meeting 会议纪要 G !;<#|a
31.business risks 经营风险 i5CBLv
32.appropriateness 适当性 ?0hEd9TU
33.accounting estimate 会计估计 &C6Z{.3V
34.management representations 管理层声明 {n-6e[
35.going concern assumption 持续经营假设 w
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36.audit plan 审计计划 q&0I7OV
37.significant audit areas 重点审计领域 d,*#yzO
38.error 错误 9vw0box
39.fraud舞弊 \K%A}gn
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40.modified or additional procedures 修改或追加审计程序 A-5'OI
41.misappropriation of assets 侵占资产 yp\sJc`
42.transactions without substance 虚假交易 :vRUb>z
43.unusual pressures 异常压力 ;=F]{w]$+
44.the suspected noncompliance 涉嫌存在违法行为 #P5tTCM
45.materialiy 重要性 ;.|).y1/`
46.exceed the materiality level 超过重要性水平 ar[*!:!
47.approach the materiality level 接近重要性水平 t Zqy
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48.an acceptably low level 可接受水平 a534@U4,
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 LS{t7P9K
50.misstatements or omissions 错报或漏报 Avr2MaY{h
51.aggregate 总计 ,/6 aA7(
52.subsequent events 期后事项 -9> oB
53.adjust the financial statements 调整财务报表 t%Hy#z1W_
54.perform additional audit procedures 实施追加的审计程序 k-XE|v
55.audit risk 审计风险 #0gwN2Nv"L
56.detection risk 检查风险 1GI/gc\
57.inappropriate audit opinion 不适当的审计意见 |}KNtIX\G
58.material misstatement 重大的错报 NZ=`iA8)X
59.tolerable misstatement 可容忍错报 5*IfI+}
60.the acceptable level of detection risk 可接受的检查风险 0OAHD '
61.assessed level of material misstatement risk 重大错报风险的评估水平 < rqFBq8
62.simall business 小规模企业 VMb r@9
63.accounting system 会计系统 A0`#n|(Ad!
64.test of control 控制测试 ouf91<n
65.walk-through test 穿行测试 '98 0.
66.communication 沟通 Ed +"F{!eQ
67.flow chart 流程图 |)W
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68.reperformance of internal control 重新执行 1Kc[).O1
69.audit evidence 审计证据 >YuiCf?c7
70.substantive procedures 实质性程序 j&
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71.assertions 认定 y8|?J\eRy
72.esistence 存在 "l.1 UB&
73.occurrence 发生 !i77v,
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74.completeness 完整性 v cZg3:j
75.rights and obligations 权利和义务 eSlZAdK
76.valuation and allocation 计价和分摊 M
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77.cutoff 截止 Mpu8/i
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78.accuracy 准确性
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79.classification 分类 "Acc]CqH*
80.inspection 检查 %
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81.supervision of counting 监盘 oGXndfd"
82.observation 观察 Hd9vS"
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83.confirmation 函证 =vc8u&L2
84.computation 计算 Gn7P` t*.
85.analytical procedures 分析程序 (@"5:M
86.vouch 核对 Kfl#78$d
87.trace 追查 G.[,P~yy.
88.audit sampling 审计抽样 By7?<A
89.error 误差 jDw
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90.expected error 预期误差 Q>[Xm)jr:
91.population 总体 ;R
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92.sampling risk 抽样风险 /
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93.non- sampling risk 非抽样风险 W`2Xn?g
94.sampling unit 抽样单位 H@%Y"iIUP
95.statistical sampling 统计抽样 gV\{Qoj
96.tolerable error 可容忍误差 "-HmXw1+t
97.the risk of under reliance 信赖不足风险 F:B8J4/
98.the risk of over reliance 信赖过度风险 j|/4V
99.the risk of incorrect rejection 误拒风险 )%T<Mw2u
100. the risk of incorrect acceptance 误受风险 SV}C]<
101.working trial balance 试算平衡表 [;n/|/m,
102.index and cross-referencing 索引和交叉索引 JX! @j3
103.cash receipt 现金收入 DbH"e
104.cash disbursement 现金支出 TC$)::C1
105.bank statement 银行对账单 A;\1`_i0
106.bank reconciliation 银行存款余额调节表 K6s%=.Zi(
107.balance sheet date 资产负债表日 yoc;`hO-
108.net realizable value 可变现净值 zXRq) ;s
109.storeroom 仓库 CW)JS3}W"
110.sale invoice 销售发票 mtunD;_Dek
111.price list 价目表 xq<3*Bcw
112.positive confirmation request 积极式询证函 b)1v:X4Bv=
113.negative confirmation request 消极式询证函 IqW4Q1>f
114.purchase requisition 请购单 f}C$!Lhs
115.receiving report 验收报告 _>k&M7OU4
116.gross margin 毛利 k~,({T<
117.manufacturing overhead 制造费用 ~aZy52H_#.
118.material requisition 领料单 vdt ":
119.inventory-taking 存货盘点 4,)EG1
120.bond certificate 债券 ?n0Z4 8%
121.stock certificate 股票 k(bDj[0q^
122.audit report 审计报告 P56B~M_
123.entity 被审计单位 XHER [8l
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 :fx^{N!T
126.qualified opinion 保留意见 + <4gJoI
127.disclaimer of opinion 无法表示意见 q<Sb>M/\,
128.adverse opinion 否定意见 |DBj<|SX
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A (1)ABC 作业基础成本计算 %/:0x:ns
A (2)absorbed overhead 已吸收制造费用 A$=h'!$
A (3)absorption costing 吸收成本计算 3<%ci&B
A (4)account 账户,报表 _<LJQ
A (5)accounting postulate 会计假设 `k]2*$%
A (6)accounting series release 会计公告文件 HZJ)q`1E
A (7)accounting valuation 会计计价 wdo(K.m
A (8)account sale 承销清单 +$;*" o
A (9)accountability concept 经营责任概念
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A (10)accountancy 会计职业 Q dPqcw4+X
A (11)accountant 会计师 yRyUOTK
A (12)accounting 会计 [0M`uf/u
A (13)agency cost 代理成本 92 oUQ EK
A (14)accounting bases 会计基础
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A (15)accounting manual 会计手册 n)t'?7
A (16)accounting period 会计期间 5"WI^"6b:
A (17)accounting policies 会计方针 h
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A (18)accounting rate of return 会计报酬率 ARd*c?Om
A (19)accounting reference date 会计参照日 \0
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A (20)accounting reference period 会计参照期间 nQaryL
A (21)accrual concept 应计概念 >.o<}!FW
A (22)accrual expenses 应计费用 E gD$A!6N8
A (23)acid test ration 速动比率(酸性测试比率) Mc@_[q!xY?
A (24)acquisition 购置 \WPy9kRU
A (25)acquisition accounting 收购会计 4Wk`P]?^
A (26)activity based accounting 作业基础成本计算 ]*]#I?&'Hx
A (27)adjusting events 调整事项 ]VcuD05"C
A (28)administrative expenses 行政管理费 b'1m
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A (29)advice note 发货通知 bHK[Z5
A (30)amortization 摊销 =_=0l+\}
A (31)analytical review 分析性检查 5I>a|I!j
A (32)annual equivalent cost 年度等量成本法 nIEIb.-
A (33)annual report and accounts 年度报告和报表 n3"
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A (34)appraisal cost 检验成本 `P/87=h
A (35)appropriation account 盈余分配账户 >v'@p
A (36)articles of association 公司章程细则 &\iMIJ-
A (37)assets 资产 S[5OTwa8L
A (38)assets cover 资产保障 EL^j}P
A (39)asset value per share 每股资产价值
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A (40)associated company 联营公司 W!R7D%nX
A (41)attainable standard 可达标准 cof+iI~9O%
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A (42)attributable profit 可归属利润 9y
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A (43)audit 审计 FG5YZrONx
A (44)audit report 审计报告 >uP1k.z'I
A (45)auditing standards 审计准则 AvZOR
A (46)authorized share capital 额定股本 Egi(z9|Pp
A (47)available hours 可用小时 &~ '^;hy=
A (48)avoidable costs 可避免成本 j*_>/gi
B (49)back-to-back loan 易币贷款 9|l6.$Me/
B (50)backflush accounting 倒退成本计算 ^5q}M'
B (51)bad debts 坏帐 TdL/tg!
B (52)bad debts ratio 坏帐比率 nU23D@l
B (53)bank charges 银行手续费 vs2xx`Y<Lq
B (54)bank overdraft 银行透支 ? ]H'egG6
B (55)bank reconciliation 银行存款调节表 *],=!
B (56)bank statement 银行对账单 R,+"^:}
B (57)bankruptcy 破产 TeHxqWx
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 ekCt1^5Y
B (60)batch costing 分批成本计算 / xb37,
B (61)beta factor B(市场)风险因素 I|tn7|*-A[
B (62)bill 账单 I3AxKA
B (63)bill of exchange 汇票 B*^8kc:)L
B (64)bill of landing 提单 F>U*Wy
B (65)bill of materials 用料预计单 @N6KZn|R
B (66)bill payable 应付票据 :MILOwF
B (67)bill receivable 应收票据 M5`wfF,j
B (68)bin card 存货记录卡 2#Y5*r's\
B (69)bonus 红利 CA3`Ee+rD
B (70)book-keeping 薄记 uWkuw5;
B (71)Boston classification 波士顿分类 8nTdZu
B (72)breakeven chart 保本图 ]//Dd/L6
B (73)breakeven point 保本点 i|N(=Z
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B (74)breaking-down time 复位时间 '<aFd)-
B (75)budget 预算 l-q.VY2
B (76)budget center 预算中心 z<u@::
B (77)budget cost allowance 预算成本折让 I{7Hz{
B (78)budget manual 预算手册 }b/G{92
B (79)budget period 预算期间 eXCH*vZY
B (80)budgetary control 预算控制 p}lFV,V
B (81)budgeted capacity 预算生产能力 "FXT8Qxg
B (82)burden 制造费用 x<>In"QV
B (83)business center 经营中心 (@cZmU,
B (84)business entity 营业个体 84y#L[
B (85)business unit 经营单位 K~
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B (86)buy-out management 管理性购买产权 =~ ="#
B (87)by-product 副产品 !;B^\
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C (88)called-up share capital 催缴股本 6@J)kV
C (89)capacity 生产能力 !z_VwZ#,
C (90)capacity ratios 生产能力比率 |r/4
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C (91)capital 资本 ''wF%q
C (92)capital assets pricing model资本资产计价模式 \"Aw
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C (93)capital commitment 承诺资本 bEl)/z*gy/
C (94)capital employed 已运用的资本 K2ry@haN
C (95)capital expenditure 资本支出 pd oCV
C (96)capital expenditureauthorization 资本支出核准 0BQ< a
C (97)capital expenditure control 资本支出控制 ym6gj#2m
C (98)capital expenditure proposal资本支出申请 H:`[$
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C (99)capital funding planning 资本基金筹集计划 vDVE#Nm_
C (100)capital gain 资本收益 c{cJ>d 0
C (101)capital investment appraisal资本投资评估 Ng1uJa[k!d
C (102)capital maintenance 资本保全 y0cB@pWp
C (103)capital resource planning 资本资源计划 84YZT+TEN
C (104)capital surplus 资本盈余 `KJBQK
C (105)capital turnover 资本周转率 =@go;,"
C (106)card 记录卡 28d=-s=[
C (107)cash 现金 #AUa'qBt
C (108)cash account 现金账户 ]z5gC`E0
C (109)cash book 现金账薄 {9YNv<3
C (110)cash cow 金牛产品 4&^BcWqA*f
C (111)cash flow 现金流量 roE*8:Y
C (112)cash discounted 现金贴现 e"6!0Py#*
C (113)cash flow budget 现金流量预算 qy:
C (114)cash flow statement 现金流量表 wE J?Y8
C (115)cash ledger 现金分类账 NR
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C (116)cash limit 现金限额 \F8*HPM=*
C (117)CCA 现时成本会计 ?#_] Lzn'
C (118)center 中心 %SD=3UK6
C (119)changeover time 变更时间 nh+f,HtSt
C (120)chartered entity 特许经济个体 PH3#\
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C (121)cheque 支票 d=8q/]_p
C (122)cheque register 支票登记薄 kc-v(WIC
C (123)coin analysis 零钱分类 ~$Pz`amT|
C (124)classification 分类 {h *Pkn1
C (125)clock card 工时卡 E
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C (126)code 代码 5<KY}
C (127)commitment accounting 承诺确认会计 '}$$o1R
C (128)common cost 共同成本 9?#L/
C (129)company limited byguarantee 有限担保责任公司 $r87]y!
C (130)company limited shares 股份有限公司 A?/(W_Gt^M
C (131)competitive position 竞争能力状况 -% Z?rn2
C (132)concept 概念 '{xPdN
C (133)conglomerate 跨行业企业 q(I`g;MF
C (134)consistency concept 一致性概念 U#U nM,3%
C (135)consolidated accounts 合并报表 TEi~X2u
C (136)consolidation accounting 合并会计 $C8nPl' 7
C (137)consortium 财团 &o$Pwk\p/
C (138)contingency plan 应急计划 (+ibT;!]
C (139)contingent liabilities 或有负债 vMB`TpZ
C (140)continuous operation 连续生产 `gFE/i18
C (141)contra 抵消 @?r[
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C (142)contract cost 合同成本 rr=
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C (143)contract costing 合同成本计算 cq,0?2R`t
C (144)contribution 贡献毛益 5p7
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C (145)contribution centre 贡献中心 A%$ZB9#zQ
C (146)contribution chart 贡献图 ckTk2x
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 X|w[:[P
C (148)contribution to salesration 贡献毛益对销售比率 swh8-_[c/
C (149)control 控制 yhpeP
C (150)control account 控制帐户 M'D l_dx-
C (151)control limits 控制限度 zZax![Z
C (152)controllability concept 可控制概念 b,Vg3BS
C (153)controllable cost 可控制成本 ~l@
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C (154)conversion cost 加工成本 U'(@?]2<G
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 /:OSql5K*<
C (156)corporate appraisal 公司评估 ~d072qUos
C (157)corporate planning 公司计划 6,q}1-
C (158)corporate social reporting 公司社会报告 $)O=3dNbo
C (159)corporation 股份公司 p2/Pj)2
C (160)cost 成本 Y 3 QrD&V
C (161)cost account 成本帐户 tr t^o
C (162)cost accounting 成本会计 RU_wr<
C (163)cost accounting manual 成本手册 88l\8k4r
C (164)cost accounts calendar 成本报表的日历时间 [,)G\
C (165)cost adjustment 成本调整 :K)7_]y
C (166)cost allocation 成本分配 (Iz$_(
C (167)cost apportionment 成本分摊 /eO:1c
C (168)cost attribution 成本归属 4fyds< f
C (169)cost audit 成本审计 C3"5XR_Ov
C (170)cost behaviour 成本性态 ;n~-z5)
C (171)cost benefit analysis 成本效益分析 }@XokRk
C (172)cost center 成本中心 O
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C (173)cost driver 成本动因