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注会《审计》英语常用词汇 e7M6|6nb
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1.audit 审计 npMPjknl
2.attestation 鉴证
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3.credibility 可信赖程度 Lv7$@|"H9
4.audit of financial statements 财务报表审计 MTAq}8
5.agreed-upon procedures 执行商定程序 Y;#H0v>E
6.high levels of assurance 高水平保证 g96]>]A<{
7.compilation 编制 e|eWV{Dsz
8.reliability 可靠性 m(CAXq-t
9.relevance 相关性 >(C5&3^
10.professional skepticism 职业谨慎 s7s@!~
11.objectivity 客观性 e,Sxu[2
12. professional competence 专业胜任能力 U?A3>
13.Senior/CPA-in-charge 项目经理 Huf;A1.
14.audit engagement letter 业务约定书 cS RmC
15.recurring audit 连续审计 Jp-6]uW
16.the client 委托人 BQL](Y"
17.change CPA 更换注册会计师 fF.sT7Az+
18.the existing CPA 现任注册会计师 `ZGKM>q`
19.the successor CPA 后任注册会计师 jS4fANG
20.the preceding CPA前任注册会计师 _[,7DA.qc
21.issue the audit report 出具审计报告 @waY+sqt=
22.expert 专家 Lrq e:\
23.the board of directors 董事会 {!xDJnF;
24.knowledge of the entity‘ s business 了解被审计单位情况 nTCwLnX(O
25.assess material misstatement risks评估重大错报风险 ~'0W(~Q8
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Qq3UC%Z1
27.a general knowledge of —— 初步了解―――的情况 2q ~y\fe
28.a more knowledge of—— 进一步了解的情况 k;Ask#rs
29.the prior year‘s working papers 以前年度工作底稿 =i>i,>bv
30.minutes of meeting 会议纪要
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31.business risks 经营风险 8y'.H21:;
32.appropriateness 适当性 qKk|2ecTB5
33.accounting estimate 会计估计 FY"csZ
34.management representations 管理层声明 `Hd~H
35.going concern assumption 持续经营假设 m.ejGm?
36.audit plan 审计计划 W~Q;R:y
37.significant audit areas 重点审计领域 tf6 Zz[
38.error 错误 [ps5
39.fraud舞弊 *Q
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40.modified or additional procedures 修改或追加审计程序 e`zCz`R
41.misappropriation of assets 侵占资产 ?63ep:QEk
42.transactions without substance 虚假交易 -`,Fe3
43.unusual pressures 异常压力 t4<+]]
44.the suspected noncompliance 涉嫌存在违法行为 eu0jjeB
45.materialiy 重要性 3]h*6V1$
46.exceed the materiality level 超过重要性水平 o_n 3.O=
47.approach the materiality level 接近重要性水平 USzO):o
48.an acceptably low level 可接受水平 n
a+P|'6
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 i= jYl
50.misstatements or omissions 错报或漏报 }X~"RQf9
51.aggregate 总计 $y,tR.5.)[
52.subsequent events 期后事项 mZ~f?{
53.adjust the financial statements 调整财务报表 Zu|qN*N4
54.perform additional audit procedures 实施追加的审计程序 lH/7m;M
55.audit risk 审计风险 0}N"L ml
56.detection risk 检查风险 @k)[p+)E
57.inappropriate audit opinion 不适当的审计意见 hkx (r5o
58.material misstatement 重大的错报 i0rh{Ko
59.tolerable misstatement 可容忍错报 7'Gkip
60.the acceptable level of detection risk 可接受的检查风险
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61.assessed level of material misstatement risk 重大错报风险的评估水平 1t}
62.simall business 小规模企业 d[oHjWk
63.accounting system 会计系统 Pxf /*z
64.test of control 控制测试 .,\^{.E
65.walk-through test 穿行测试 LvNulMEK
66.communication 沟通 xM![
67.flow chart 流程图 2b&Fu\2Dmv
68.reperformance of internal control 重新执行 7
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69.audit evidence 审计证据 GQDW}b8
70.substantive procedures 实质性程序 qO[_8's8
71.assertions 认定 `o?PLE;)p
72.esistence 存在 +aN"*//i
73.occurrence 发生 a?@lX>Z
74.completeness 完整性 Y|E rVf4
75.rights and obligations 权利和义务 009Q#[A
76.valuation and allocation 计价和分摊 7sU,<Z/D
77.cutoff 截止 @.L/HXu-P
78.accuracy 准确性 BT"n;L?[
79.classification 分类 PxA
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80.inspection 检查 'cA(-ghY/E
81.supervision of counting 监盘 J@+b_e*
82.observation 观察 EkoT U#w5
83.confirmation 函证 Q096M 0m
84.computation 计算 iw{^nSD
85.analytical procedures 分析程序 ~>XqR/v
86.vouch 核对 *
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87.trace 追查 U04&z 91"
88.audit sampling 审计抽样 hG>kx8h
89.error 误差 +*wr=9>
90.expected error 预期误差 i5SDy(?r
91.population 总体 $E}N`B7
92.sampling risk 抽样风险 }8'b}7!
93.non- sampling risk 非抽样风险 p3V?n[/}
94.sampling unit 抽样单位 Sl'{rol'
95.statistical sampling 统计抽样 CW
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96.tolerable error 可容忍误差 !\!j?z=O8
97.the risk of under reliance 信赖不足风险 (XEJd4r
98.the risk of over reliance 信赖过度风险 TQth"Cv2:
99.the risk of incorrect rejection 误拒风险 vbfQy2q
100. the risk of incorrect acceptance 误受风险 38GZ_z}r
101.working trial balance 试算平衡表 t\-|J SZ
102.index and cross-referencing 索引和交叉索引 OoQLR
103.cash receipt 现金收入 *!ecb1U5
104.cash disbursement 现金支出 'xGTaKlm,
105.bank statement 银行对账单 b4Pa5w
106.bank reconciliation 银行存款余额调节表 g]E3+: 5dk
107.balance sheet date 资产负债表日 mJYD"WgY
108.net realizable value 可变现净值 B+MnT{
109.storeroom 仓库 Z>pZ|
110.sale invoice 销售发票 /7x1Z*Hg
111.price list 价目表 nH B
112.positive confirmation request 积极式询证函 KW/LyiP#
113.negative confirmation request 消极式询证函 `><E J'h
114.purchase requisition 请购单 a%5/Oc
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115.receiving report 验收报告 Z1.v%"/(
116.gross margin 毛利 ^U##9KkP
117.manufacturing overhead 制造费用 ] !n3j=*
118.material requisition 领料单 $laUkD#vz
119.inventory-taking 存货盘点 @M"(
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120.bond certificate 债券 z0Z1J8Qq6.
121.stock certificate 股票 V>D
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122.audit report 审计报告 H4$f+
123.entity 被审计单位 rU6A^p\,
124.addressee of the audit report 审计报告的收件人 {C0Y8:"`
125.unqualified opinion 无保留意见 u:^sEk"Lk'
126.qualified opinion 保留意见 x"r,l/gzy
127.disclaimer of opinion 无法表示意见 1iqgVby
128.adverse opinion 否定意见 ]^,! ;do
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A (1)ABC 作业基础成本计算 VOIni<9y
A (2)absorbed overhead 已吸收制造费用 h/6^>setz
A (3)absorption costing 吸收成本计算 /fdrf
A (4)account 账户,报表 <W+9h0c
A (5)accounting postulate 会计假设 hzT)5'_
A (6)accounting series release 会计公告文件 i.\ e/9]f
A (7)accounting valuation 会计计价 ]B$J8.{q0
A (8)account sale 承销清单 ).AMfBQ=;
A (9)accountability concept 经营责任概念 BGHZL~
A (10)accountancy 会计职业 ]LEaoOecu
A (11)accountant 会计师 nLx|$=W
A (12)accounting 会计 )j\_*SoH
A (13)agency cost 代理成本 nxNHf3
A (14)accounting bases 会计基础 =3!o_
A (15)accounting manual 会计手册 =T\=,B
A (16)accounting period 会计期间 7D1$cmtH
A (17)accounting policies 会计方针 D c;k)z=
A (18)accounting rate of return 会计报酬率 +bT[lJ2O>G
A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 #2Iag'4T
A (21)accrual concept 应计概念 {e q378d
A (22)accrual expenses 应计费用 q^?a|l
A (23)acid test ration 速动比率(酸性测试比率) #sxv?r
A (24)acquisition 购置 dMCoN8W
A (25)acquisition accounting 收购会计 BMdZd5!p&
A (26)activity based accounting 作业基础成本计算 tY:
Nq*@
A (27)adjusting events 调整事项 \j5`6}zm
A (28)administrative expenses 行政管理费 `- (<Q;iO
A (29)advice note 发货通知 [YZgQ
A (30)amortization 摊销 ~X3x-nAt
A (31)analytical review 分析性检查 MTKNIv|
A (32)annual equivalent cost 年度等量成本法 (\!?>T[En
A (33)annual report and accounts 年度报告和报表 (m6V)y
A (34)appraisal cost 检验成本 .
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A (35)appropriation account 盈余分配账户 ]:b52Z
A (36)articles of association 公司章程细则 \KzJNCOT
A (37)assets 资产 O6vxp?:^
A (38)assets cover 资产保障 *8po0s
A (39)asset value per share 每股资产价值 JgA{1@h
A (40)associated company 联营公司 6B|i-b$~
A (41)attainable standard 可达标准 vZ811U~}
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A (42)attributable profit 可归属利润 G]
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A (43)audit 审计 9t6c*|60#n
A (44)audit report 审计报告 OM{^F=Ap
A (45)auditing standards 审计准则 i q oXku
A (46)authorized share capital 额定股本 I
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A (47)available hours 可用小时 \$*CXjh3G
A (48)avoidable costs 可避免成本 Rb. vyQ
B (49)back-to-back loan 易币贷款 =B5{ 7g\
B (50)backflush accounting 倒退成本计算 ^L)TfI_n
B (51)bad debts 坏帐 GBT|1c'i
B (52)bad debts ratio 坏帐比率 `GdH ,:S>
B (53)bank charges 银行手续费 K3M.ZRh\;`
B (54)bank overdraft 银行透支 yNowhh
B (55)bank reconciliation 银行存款调节表 6u lx0$
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B (56)bank statement 银行对账单 *OznZIn
B (57)bankruptcy 破产 Wbei{3~$Y"
B (58)basis of apportionment 分摊基础 y_}vVHT,
B (59)batch 批量 s1[&WDedM
B (60)batch costing 分批成本计算 IZ7o6Etti
B (61)beta factor B(市场)风险因素 u}|v;:|j
B (62)bill 账单 [DH4iG
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B (63)bill of exchange 汇票 =gD)j&~}_
B (64)bill of landing 提单 Q;w[o
B (65)bill of materials 用料预计单 DXI4DM"15I
B (66)bill payable 应付票据 !Q15
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B (67)bill receivable 应收票据 l`ZL^uT
B (68)bin card 存货记录卡 HY
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B (69)bonus 红利 yn_f%^!G
B (70)book-keeping 薄记 #qYgQ<TM!
B (71)Boston classification 波士顿分类 vI0,6fOd6
B (72)breakeven chart 保本图 &1yJrj9y
B (73)breakeven point 保本点 wjwCs`
B (74)breaking-down time 复位时间 D
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B (75)budget 预算 +pwTM]bV
B (76)budget center 预算中心 tWTHyL
B (77)budget cost allowance 预算成本折让 n:OXv}pv
B (78)budget manual 预算手册 |1(x2x%}D^
B (79)budget period 预算期间
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B (80)budgetary control 预算控制 R20 .dA_N
B (81)budgeted capacity 预算生产能力 7@\.()
B (82)burden 制造费用 q+9->D(6
B (83)business center 经营中心 gac31,gH
B (84)business entity 营业个体 QK[^G6TI
B (85)business unit 经营单位 ,v
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B (86)buy-out management 管理性购买产权 5L[imO M0
B (87)by-product 副产品 zKGZg>q
C (88)called-up share capital 催缴股本 Nh }-6|M
C (89)capacity 生产能力 5\C(2naf
C (90)capacity ratios 生产能力比率 PdqvXc
C (91)capital 资本 `gx\m=xG
C (92)capital assets pricing model资本资产计价模式 R}gdN-941
C (93)capital commitment 承诺资本 Dg.~"h5mT
C (94)capital employed 已运用的资本 e'A_4;~@s
C (95)capital expenditure 资本支出 K~,!IU_QG
C (96)capital expenditureauthorization 资本支出核准 py:L-5
C (97)capital expenditure control 资本支出控制 .1RQ}Ro,<
C (98)capital expenditure proposal资本支出申请 q"<=^vi
C (99)capital funding planning 资本基金筹集计划 CLzF84@W=
C (100)capital gain 资本收益 1>rQ).eT
C (101)capital investment appraisal资本投资评估 #$xtUCqX
C (102)capital maintenance 资本保全 @9|
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C (103)capital resource planning 资本资源计划 ]jxyaE&%4
C (104)capital surplus 资本盈余 kD )31P
C (105)capital turnover 资本周转率 iKE&yO3
C (106)card 记录卡 )/@KdEA:
C (107)cash 现金 ^UJIDg7zS
C (108)cash account 现金账户 W,6q1
C (109)cash book 现金账薄 Rf8Obk<
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 7;q0'_G
C (112)cash discounted 现金贴现 !~9ASpqvPy
C (113)cash flow budget 现金流量预算 5@%Gq)z5
C (114)cash flow statement 现金流量表 F\xIVY
C (115)cash ledger 现金分类账 9;v3
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C (116)cash limit 现金限额 #X'-/q`.
C (117)CCA 现时成本会计 [-VH%OM
C (118)center 中心 hGY-d}npAJ
C (119)changeover time 变更时间 }.)R#hG?
C (120)chartered entity 特许经济个体 M?sax+'
C (121)cheque 支票 %C,zR&]F
C (122)cheque register 支票登记薄 "[~yu*
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C (123)coin analysis 零钱分类 k1xx>=md|C
C (124)classification 分类 g 4=1['wW
C (125)clock card 工时卡 [;,
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C (126)code 代码 _]o7iqtv
C (127)commitment accounting 承诺确认会计 ai$l7]7
C (128)common cost 共同成本 eUQmW^
C (129)company limited byguarantee 有限担保责任公司 8A&N+sT
C (130)company limited shares 股份有限公司 2[`n<R\
C (131)competitive position 竞争能力状况 }||p#R@?
C (132)concept 概念 i4D]>
C (133)conglomerate 跨行业企业 {U_ ,y(V
C (134)consistency concept 一致性概念 ,dQ*0XO!
C (135)consolidated accounts 合并报表 }C_g;7*
C (136)consolidation accounting 合并会计 ##Pzc~xSn
C (137)consortium 财团 P_0X+Tz
C (138)contingency plan 应急计划 ffL]_E
C (139)contingent liabilities 或有负债 A"M;kzAfHM
C (140)continuous operation 连续生产 HN NeH;L
C (141)contra 抵消 J&~I4ko]
C (142)contract cost 合同成本 4z5qXI/<m4
C (143)contract costing 合同成本计算 e_ epuki
C (144)contribution 贡献毛益 A'jL+dI.
C (145)contribution centre 贡献中心 mv:@ D
C (146)contribution chart 贡献图 c!6v-2ykv
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 V=+|]
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C (148)contribution to salesration 贡献毛益对销售比率 q!
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C (149)control 控制 $!9U\Au>2
C (150)control account 控制帐户 H4
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C (151)control limits 控制限度 2Xv}JPS2As
C (152)controllability concept 可控制概念 yO7H!}y_
C (153)controllable cost 可控制成本 !O!:=wq
C (154)conversion cost 加工成本 s-Gd{=%/q
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
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C (156)corporate appraisal 公司评估
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C (157)corporate planning 公司计划 n-M6~
C (158)corporate social reporting 公司社会报告 kK}?NKqT
C (159)corporation 股份公司 ,x&WE@tD|
C (160)cost 成本 igTs[q=Ak
C (161)cost account 成本帐户 3t9+Y dNKU
C (162)cost accounting 成本会计 j7g>r/1eE
C (163)cost accounting manual 成本手册 $> QJ%v9+
C (164)cost accounts calendar 成本报表的日历时间 ?H_@/?
C (165)cost adjustment 成本调整 b)Nd}6}<?
C (166)cost allocation 成本分配 bvB7d`wx
C (167)cost apportionment 成本分摊 ckFPx l.
C (168)cost attribution 成本归属 3:WHC3}W
C (169)cost audit 成本审计 fI;nVRfp
C (170)cost behaviour 成本性态 U+B{\38
C (171)cost benefit analysis 成本效益分析 :dipk,b?n
C (172)cost center 成本中心 4Hf'/%kW
C (173)cost driver 成本动因