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注会《审计》英语常用词汇 zc QFIP
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1.audit 审计 k1A64?p
2.attestation 鉴证 ")l_>y?
3.credibility 可信赖程度 k+^-;=u6<
4.audit of financial statements 财务报表审计 09Sy-
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5.agreed-upon procedures 执行商定程序 Rt$Q*`u
6.high levels of assurance 高水平保证 3pSkk
7.compilation 编制 e1e2Wk
8.reliability 可靠性 x(e=@/qp
9.relevance 相关性 R@=Bk(h
10.professional skepticism 职业谨慎 v{ F/Bifo
11.objectivity 客观性 L0_qHLY
12. professional competence 专业胜任能力 qTA@0fL
13.Senior/CPA-in-charge 项目经理 fP41B
14.audit engagement letter 业务约定书 *D: wwJ
15.recurring audit 连续审计 qb+vptg@I
16.the client 委托人 Nz+Jf57t
17.change CPA 更换注册会计师 I'URPj:t
18.the existing CPA 现任注册会计师 7o$4ov;T
19.the successor CPA 后任注册会计师 ,UFr??ZKm
20.the preceding CPA前任注册会计师 pN+lC[C
21.issue the audit report 出具审计报告 @_&@M~ u
22.expert 专家 y//yLrs;
23.the board of directors 董事会 +jcg[|-'/
24.knowledge of the entity‘ s business 了解被审计单位情况 Ybr&z7# 2
25.assess material misstatement risks评估重大错报风险 ,!"\L~6
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;
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27.a general knowledge of —— 初步了解―――的情况 Z3K~C_0Cnu
28.a more knowledge of—— 进一步了解的情况 e[t+pnRh
29.the prior year‘s working papers 以前年度工作底稿 l\W[WQPh
30.minutes of meeting 会议纪要 W
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31.business risks 经营风险 1mw<$'pm0
32.appropriateness 适当性 U?u0|Y+
33.accounting estimate 会计估计 \lVX~r4
34.management representations 管理层声明 M[ea!an
35.going concern assumption 持续经营假设 u$c)B<.UR
36.audit plan 审计计划 t:m2[U_}
37.significant audit areas 重点审计领域 utq*<,^
38.error 错误 B]K@'#
39.fraud舞弊 /? n 9c;w
40.modified or additional procedures 修改或追加审计程序 NGHzifaE
41.misappropriation of assets 侵占资产 dU]>
42.transactions without substance 虚假交易 Z9rs,_A
43.unusual pressures 异常压力 CVsc#=w0
44.the suspected noncompliance 涉嫌存在违法行为 N@UO8'"9K&
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 uy~KJn?Tu
47.approach the materiality level 接近重要性水平 CB5 ~!nKv&
48.an acceptably low level 可接受水平 3AWNoXh
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 P7n+@L$
50.misstatements or omissions 错报或漏报 f!}c0nb
51.aggregate 总计 |q?I(b4 Q@
52.subsequent events 期后事项 h<oQ9zW)
53.adjust the financial statements 调整财务报表 .S&S#}$/]
54.perform additional audit procedures 实施追加的审计程序 :('7ly!h
55.audit risk 审计风险 \*#9Ry^f
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 {q2H_H
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 9k_3=KS3N
61.assessed level of material misstatement risk 重大错报风险的评估水平 /IM5#M5~
62.simall business 小规模企业 `,
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63.accounting system 会计系统 p1p4t40<l
64.test of control 控制测试 I(r ^q"
65.walk-through test 穿行测试 K ;2tY+I
66.communication 沟通 O$B]#]L+
67.flow chart 流程图 2RDos#
68.reperformance of internal control 重新执行 Qci<cVgP
69.audit evidence 审计证据 Z3=DM=V;v
70.substantive procedures 实质性程序 MT" 2^&R
71.assertions 认定 K /h9x9^
72.esistence 存在 F"9
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73.occurrence 发生 -b-Pvw4
74.completeness 完整性 0(VQwGC[
75.rights and obligations 权利和义务 wU.K+4-k
76.valuation and allocation 计价和分摊 DoA4#+RU
77.cutoff 截止 5H#3PZaQ
78.accuracy 准确性 ANh5
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79.classification 分类 =V:rO;qX+@
80.inspection 检查 ,R$n I*mf_
81.supervision of counting 监盘 o>{+vwK
82.observation 观察 uQ#3;sFO
83.confirmation 函证 1c
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84.computation 计算 k3se<NL[
85.analytical procedures 分析程序 zH8l-0I+$
86.vouch 核对 9 ="i'nYp
87.trace 追查 { hUbK+dKZ
88.audit sampling 审计抽样 "V:B-q
89.error 误差 ]*-9zo0
90.expected error 预期误差 ulsr)Ik
91.population 总体 ZWW:-3
92.sampling risk 抽样风险 6/9 A' !4C
93.non- sampling risk 非抽样风险 J?$4Yf
94.sampling unit 抽样单位 z
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95.statistical sampling 统计抽样 MId\dFu
96.tolerable error 可容忍误差 %(b`i C9
97.the risk of under reliance 信赖不足风险 <'QHe4
98.the risk of over reliance 信赖过度风险 ,%X~/V
99.the risk of incorrect rejection 误拒风险 xmZ]mu,,$
100. the risk of incorrect acceptance 误受风险 C^RO@kM
101.working trial balance 试算平衡表 o<loc Z
102.index and cross-referencing 索引和交叉索引 +\9Y;Ny
103.cash receipt 现金收入 T$13"?sr=
104.cash disbursement 现金支出 R%XbO~{u
105.bank statement 银行对账单 [Z0 &`qz
106.bank reconciliation 银行存款余额调节表 '6u;KIG
107.balance sheet date 资产负债表日 *iS<]y
108.net realizable value 可变现净值 $xmltvaF
109.storeroom 仓库 ZbCu -a{v
110.sale invoice 销售发票 nm66U4.@
111.price list 价目表 [|V<e+>T/
112.positive confirmation request 积极式询证函 Zr'VA,v
113.negative confirmation request 消极式询证函 M~;Ww-./
114.purchase requisition 请购单 gPY2Bnw;l
115.receiving report 验收报告 H Kx2QFB
116.gross margin 毛利 +](^gaDw<L
117.manufacturing overhead 制造费用 f;#hcRSH
118.material requisition 领料单 (Ac
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119.inventory-taking 存货盘点 X:+;d8rCy
120.bond certificate 债券 cEO g
121.stock certificate 股票 #sy)-xM
122.audit report 审计报告 31k.{dnm
123.entity 被审计单位 z^S=ji U++
124.addressee of the audit report 审计报告的收件人 |eWlB\ x8
125.unqualified opinion 无保留意见 -uenCWF\#
126.qualified opinion 保留意见 `TKe+oS)
127.disclaimer of opinion 无法表示意见 mZJ"e,AY
128.adverse opinion 否定意见 %0@Jm)K^
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A (1)ABC 作业基础成本计算 HS]|s':
A (2)absorbed overhead 已吸收制造费用 Q&^ti)vB
A (3)absorption costing 吸收成本计算 >f4H<V-
A (4)account 账户,报表 +mE y7qM
A (5)accounting postulate 会计假设 He. gl
A (6)accounting series release 会计公告文件 nRN&u4
A (7)accounting valuation 会计计价 YY{S0jnhF
A (8)account sale 承销清单 )P@t,mxW/
A (9)accountability concept 经营责任概念 _kl.zw%
A (10)accountancy 会计职业 "n:z("Q*
A (11)accountant 会计师 y^=\w?d
A (12)accounting 会计 z'3
A (13)agency cost 代理成本 phwk0J]2
A (14)accounting bases 会计基础 )nJs9}( 0
A (15)accounting manual 会计手册 jTaEaX8+
A (16)accounting period 会计期间 =
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A (17)accounting policies 会计方针 :CNWHF4$
A (18)accounting rate of return 会计报酬率 ]wWN~G)2lV
A (19)accounting reference date 会计参照日 { :'#Ts<
A (20)accounting reference period 会计参照期间 Wcl@H @
A (21)accrual concept 应计概念 WE 'afxgV
A (22)accrual expenses 应计费用 su>GeJiPW
A (23)acid test ration 速动比率(酸性测试比率) rq Dre`m
A (24)acquisition 购置 kJq8"Klg
A (25)acquisition accounting 收购会计 y[oc^Zuo
A (26)activity based accounting 作业基础成本计算 ".onev^(
A (27)adjusting events 调整事项 [>Z~&cm
A (28)administrative expenses 行政管理费 )t{?7wy
A (29)advice note 发货通知 ?d0I*bs)7
A (30)amortization 摊销 (S* T{OgO
A (31)analytical review 分析性检查 ~[e;{45V
A (32)annual equivalent cost 年度等量成本法 IQf:aX
A (33)annual report and accounts 年度报告和报表 ComVY4,
A (34)appraisal cost 检验成本 eaCv8zdX
A (35)appropriation account 盈余分配账户 NGtSC_~d
A (36)articles of association 公司章程细则 R}>xpU1
A (37)assets 资产 XzgJ@
A (38)assets cover 资产保障 k?3NF:Yy7
A (39)asset value per share 每股资产价值 iyAeR!`
A (40)associated company 联营公司 K[PH#dF5,x
A (41)attainable standard 可达标准 qasbK:}
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A (42)attributable profit 可归属利润 W~2`o*\l
A (43)audit 审计 wO/}4>\
A (44)audit report 审计报告 .z4
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A (45)auditing standards 审计准则 s'qd%JxD
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 {Y6U%HG{{r
A (48)avoidable costs 可避免成本 u6Fm
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B (49)back-to-back loan 易币贷款 k#NIY4%.
B (50)backflush accounting 倒退成本计算 "MQy>mD6
B (51)bad debts 坏帐 SB0Cq
B (52)bad debts ratio 坏帐比率 eG*<=.E
B (53)bank charges 银行手续费 -b"mx"'?
B (54)bank overdraft 银行透支 9`]Gosz
B (55)bank reconciliation 银行存款调节表 N]udZhkn
B (56)bank statement 银行对账单 E58fY|9
B (57)bankruptcy 破产 F9p'|
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B (58)basis of apportionment 分摊基础 d*$$E
B (59)batch 批量 bYQvh/(J
B (60)batch costing 分批成本计算 8Y?zxmwn]
B (61)beta factor B(市场)风险因素 k#X~+}N^
B (62)bill 账单 /I}#0}
B (63)bill of exchange 汇票 1Kszpt(Ld
B (64)bill of landing 提单 o.W:R Ux
B (65)bill of materials 用料预计单 ,|6O}E&
B (66)bill payable 应付票据 lHQ:LI
B (67)bill receivable 应收票据 ^=`7]E [p
B (68)bin card 存货记录卡 +A%|.;
B (69)bonus 红利 &0cfTb)dG
B (70)book-keeping 薄记 5IE3[a%X
B (71)Boston classification 波士顿分类 Ey96XJV
B (72)breakeven chart 保本图 j}O~6A>|
B (73)breakeven point 保本点 7niZ`doBA
B (74)breaking-down time 复位时间 uqy&PS
B (75)budget 预算 ._'AJhU$0
B (76)budget center 预算中心 S"hA@j
B (77)budget cost allowance 预算成本折让 35=kZXwG+4
B (78)budget manual 预算手册 U[7 &
B (79)budget period 预算期间 yTJ Eo\g/@
B (80)budgetary control 预算控制 San3^uX
B (81)budgeted capacity 预算生产能力 *g7BR`Bt]z
B (82)burden 制造费用 l@:Tw.+/9
B (83)business center 经营中心 N~NUBEKcp
B (84)business entity 营业个体 X<G"GaL
B (85)business unit 经营单位 Xb#!1hA
B (86)buy-out management 管理性购买产权 h [*/Tnr
B (87)by-product 副产品 ls[0X82F
C (88)called-up share capital 催缴股本 x6yYx_
C (89)capacity 生产能力 wr);+.T9R
C (90)capacity ratios 生产能力比率 }@6Tcn1
C (91)capital 资本 iWu
C (92)capital assets pricing model资本资产计价模式 k Il!n
C (93)capital commitment 承诺资本 ((0nJJjz
C (94)capital employed 已运用的资本 U<<@(d%T
C (95)capital expenditure 资本支出 ~]f6@n
C (96)capital expenditureauthorization 资本支出核准 7m.#No>^
C (97)capital expenditure control 资本支出控制 JR6r3W
C (98)capital expenditure proposal资本支出申请 709/'#- ^
C (99)capital funding planning 资本基金筹集计划 m&S *S_c
C (100)capital gain 资本收益 hK]mnA[Y
C (101)capital investment appraisal资本投资评估 OHRkhwF.
C (102)capital maintenance 资本保全 hp|.hN(kS]
C (103)capital resource planning 资本资源计划 '#<4oW\]
C (104)capital surplus 资本盈余 tKS'#y!R
C (105)capital turnover 资本周转率 _(7f0
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C (106)card 记录卡 \-?0ab3Z
C (107)cash 现金 `:b*#@
C (108)cash account 现金账户 L(RI4d
C (109)cash book 现金账薄 '
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C (110)cash cow 金牛产品 WwDd62g
C (111)cash flow 现金流量 [D%(Y
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C (112)cash discounted 现金贴现 JjMa
C (113)cash flow budget 现金流量预算 '`s+e#rs4{
C (114)cash flow statement 现金流量表 -v %n@8p
C (115)cash ledger 现金分类账 9{*$[%d1
C (116)cash limit 现金限额 k~%j"%OB
C (117)CCA 现时成本会计 k\76`!B
C (118)center 中心 Cer&VMrQK
C (119)changeover time 变更时间 _DouVv>
C (120)chartered entity 特许经济个体 RCqd2$K"J+
C (121)cheque 支票 %T6
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C (122)cheque register 支票登记薄 ,>p1:pga
C (123)coin analysis 零钱分类 )JrG`CvdU
C (124)classification 分类 ;kDUQw
C (125)clock card 工时卡 Lv&9s
C (126)code 代码 9Bao~(j/k
C (127)commitment accounting 承诺确认会计 V O\g"Yc
C (128)common cost 共同成本 [$X^r<|P@
C (129)company limited byguarantee 有限担保责任公司 3\}>nE
C (130)company limited shares 股份有限公司 QYg V[\&
C (131)competitive position 竞争能力状况 i 558&:
C (132)concept 概念 <k?pnBI_
C (133)conglomerate 跨行业企业 ~pT1,1
C (134)consistency concept 一致性概念 q6PG=9d0B
C (135)consolidated accounts 合并报表 5,R4:y ?cK
C (136)consolidation accounting 合并会计 X5pb9zRq
C (137)consortium 财团 5) q_Aro
C (138)contingency plan 应急计划 xx@[ecW
C (139)contingent liabilities 或有负债 uv=a}U;
C (140)continuous operation 连续生产 VUi> ]v/e
C (141)contra 抵消 boq=@Qh
C (142)contract cost 合同成本 a]/KJn/B(
C (143)contract costing 合同成本计算 B:Y F|k}T
C (144)contribution 贡献毛益 e9R H[:
C (145)contribution centre 贡献中心 jp;]dyU
C (146)contribution chart 贡献图 "Zfm4Nx"
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 HLkI?mW<
C (148)contribution to salesration 贡献毛益对销售比率 lc8g$Xw3
C (149)control 控制 9=q& SG
C (150)control account 控制帐户 >4#:qIU
C (151)control limits 控制限度
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C (152)controllability concept 可控制概念 a&2UDl% K
C (153)controllable cost 可控制成本 Aydpr_lp
C (154)conversion cost 加工成本 %8H$62w]
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 f
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C (156)corporate appraisal 公司评估 Lf)JO|o
C (157)corporate planning 公司计划 M1]}yTCd
C (158)corporate social reporting 公司社会报告 q3vv^~
C (159)corporation 股份公司 j1;<3)%0
C (160)cost 成本 C
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C (161)cost account 成本帐户 y/E:6w
C (162)cost accounting 成本会计 h'HI92; [
C (163)cost accounting manual 成本手册 H:|.e)$i
C (164)cost accounts calendar 成本报表的日历时间 0l3[?YtXc
C (165)cost adjustment 成本调整
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C (166)cost allocation 成本分配 iZLy#5(St
C (167)cost apportionment 成本分摊 t`="2$NO
C (168)cost attribution 成本归属 ;\v&4+3S
C (169)cost audit 成本审计 xL*J9&~iG
C (170)cost behaviour 成本性态 {P_i5V?
C (171)cost benefit analysis 成本效益分析 H|_@9V
C (172)cost center 成本中心 Wco2i m
C (173)cost driver 成本动因