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注会《审计》英语常用词汇 /VO@>Hoh
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1.audit 审计 K=?F3tX^
2.attestation 鉴证 ><MgIV
3.credibility 可信赖程度 }l?_Cfvu
4.audit of financial statements 财务报表审计 J<#`IaV
5.agreed-upon procedures 执行商定程序 %OW9cqL>l
6.high levels of assurance 高水平保证 fsc~$^.~\
7.compilation 编制 -xu.=n@,
8.reliability 可靠性 0,$-)SkT
9.relevance 相关性 d.j'0w"
10.professional skepticism 职业谨慎 y6Epi|8
11.objectivity 客观性 ,(2
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12. professional competence 专业胜任能力 {kl{mJ*
13.Senior/CPA-in-charge 项目经理 ;u};&sm
14.audit engagement letter 业务约定书 fEG3b#t N
15.recurring audit 连续审计 %
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16.the client 委托人 x<j"DS}S)D
17.change CPA 更换注册会计师 AV 5\W}
18.the existing CPA 现任注册会计师 1R%`i'$/
19.the successor CPA 后任注册会计师 8H#c4%by)
20.the preceding CPA前任注册会计师 if[o?6U4t
21.issue the audit report 出具审计报告 LL[#b2CKa
22.expert 专家 +%qSB9_>N{
23.the board of directors 董事会 {/A
)t1nL
24.knowledge of the entity‘ s business 了解被审计单位情况 +F~0\#d
25.assess material misstatement risks评估重大错报风险 -Bo~"q
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E'^]zW=9
27.a general knowledge of —— 初步了解―――的情况 W+f&%En
28.a more knowledge of—— 进一步了解的情况 T
E&Q6
29.the prior year‘s working papers 以前年度工作底稿 b({Nf,(a2
30.minutes of meeting 会议纪要 T$^>Fiz{Se
31.business risks 经营风险 "-QRkif
32.appropriateness 适当性 k g,ys4
33.accounting estimate 会计估计 )ehB)X
34.management representations 管理层声明 f;Bfh3
35.going concern assumption 持续经营假设 a][pTC\ rb
36.audit plan 审计计划 !P~ PF:W~|
37.significant audit areas 重点审计领域 _:gGD8
38.error 错误 s1Tl.p5
39.fraud舞弊 :#\B {)(
40.modified or additional procedures 修改或追加审计程序 |J<pLz
41.misappropriation of assets 侵占资产 F!)M<8jL&9
42.transactions without substance 虚假交易 02W4-*)
43.unusual pressures 异常压力 H6ky)kF&
44.the suspected noncompliance 涉嫌存在违法行为 6A$_&?
45.materialiy 重要性
'9 *|N=
46.exceed the materiality level 超过重要性水平 K=c=/`E
47.approach the materiality level 接近重要性水平 l$-=Pqb
48.an acceptably low level 可接受水平 -eR!qy:.]5
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 6MQs \ J6.
50.misstatements or omissions 错报或漏报 3
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51.aggregate 总计 %jZp9}h
52.subsequent events 期后事项 hC|5e|S
53.adjust the financial statements 调整财务报表 [+%d3+27
54.perform additional audit procedures 实施追加的审计程序 {UdcX~\~
55.audit risk 审计风险 xTJSr2f
56.detection risk 检查风险 *>aZc::
57.inappropriate audit opinion 不适当的审计意见 lrs0^@.+
58.material misstatement 重大的错报 29a_ZU7e6
59.tolerable misstatement 可容忍错报 >@)*Sn9"
60.the acceptable level of detection risk 可接受的检查风险 g[EM]q,
61.assessed level of material misstatement risk 重大错报风险的评估水平 k5aa>6K
62.simall business 小规模企业 <JL\?)}
n
63.accounting system 会计系统
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64.test of control 控制测试 5u;Rr 1D
65.walk-through test 穿行测试 ?iPZsV
66.communication 沟通 {PODisl>\D
67.flow chart 流程图 dThR)Z'=
68.reperformance of internal control 重新执行 YN,y0t/cQ
69.audit evidence 审计证据 0" U5oP[
70.substantive procedures 实质性程序 $` Z>Lm*
71.assertions 认定 yu`KzIU
72.esistence 存在 {cR_?Y@
73.occurrence 发生 @-wNrW$
74.completeness 完整性 {D_++^
75.rights and obligations 权利和义务 +cz"`T`X 2
76.valuation and allocation 计价和分摊 u}K5/hC
77.cutoff 截止 k4qLB1&,
78.accuracy 准确性 k^H0b\hYY
79.classification 分类 2BoFyL*
80.inspection 检查 (NH8AS<
81.supervision of counting 监盘 9J~:m$.
82.observation 观察 jo9J%
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83.confirmation 函证 S}oG.r
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84.computation 计算 k$e D(cW$
85.analytical procedures 分析程序 %`xV'2H
86.vouch 核对 #4P8Rzl$/
87.trace 追查 |d,F-9
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88.audit sampling 审计抽样 J+ Jt4
89.error 误差 BFBR/d[&
90.expected error 预期误差 K0tV'Ml#"
91.population 总体 3R5K}ZBi%
92.sampling risk 抽样风险 h5L=M^z!>
93.non- sampling risk 非抽样风险 U9 1 &|
94.sampling unit 抽样单位 i{o#3
95.statistical sampling 统计抽样 k$ZRZ{
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96.tolerable error 可容忍误差 ]Nnxnp
97.the risk of under reliance 信赖不足风险 \hs/D+MCk
98.the risk of over reliance 信赖过度风险 9@:BK;Fi
99.the risk of incorrect rejection 误拒风险 _*O7l
100. the risk of incorrect acceptance 误受风险 a?5WKO
101.working trial balance 试算平衡表 rHvF%o
102.index and cross-referencing 索引和交叉索引 u?Fnlne4@
103.cash receipt 现金收入 2 ]L=s3
104.cash disbursement 现金支出 FoE|Js
105.bank statement 银行对账单 T"n{WmVQ
106.bank reconciliation 银行存款余额调节表 'S =sj}X
107.balance sheet date 资产负债表日 5\okU"{d7
108.net realizable value 可变现净值 <f%ujrX
109.storeroom 仓库 ?n)Xw)]
110.sale invoice 销售发票 iJFr4o/R
111.price list 价目表 d)N^PJ/
112.positive confirmation request 积极式询证函 ,Z^Ca15z
113.negative confirmation request 消极式询证函 Vwjk[ DOL
114.purchase requisition 请购单 z8IPhE@
115.receiving report 验收报告 59V#FWe-
116.gross margin 毛利 js~tKUvg
117.manufacturing overhead 制造费用 e"]"F{Q
118.material requisition 领料单 N? M
119.inventory-taking 存货盘点 b)N[[sOt
120.bond certificate 债券 2b5 #PcKa
121.stock certificate 股票 >^dyQyK
122.audit report 审计报告 Rv98\VD"
123.entity 被审计单位 UcgG
124.addressee of the audit report 审计报告的收件人 9X( Sk%
125.unqualified opinion 无保留意见 ]fj- `==
126.qualified opinion 保留意见 grr'd+_ e
127.disclaimer of opinion 无法表示意见 d^PD#&"g
128.adverse opinion 否定意见 C@1CanL@3
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A (1)ABC 作业基础成本计算 jAXR`D
A (2)absorbed overhead 已吸收制造费用 4CLsY n?
A (3)absorption costing 吸收成本计算 WE0}$P:
A (4)account 账户,报表 ~8TF*3[}[
A (5)accounting postulate 会计假设 :Zza)>l
A (6)accounting series release 会计公告文件 WJfES2N
A (7)accounting valuation 会计计价 zxkM'8JC
A (8)account sale 承销清单 k}GjD2m
A (9)accountability concept 经营责任概念 #<4--$Xo
A (10)accountancy 会计职业 </= CZy5w
A (11)accountant 会计师 ;J]25j]]
A (12)accounting 会计 _pW_G1U
A (13)agency cost 代理成本 WSRy%#
A (14)accounting bases 会计基础 Wbe0ZnM]
A (15)accounting manual 会计手册 9RH"d[%yc}
A (16)accounting period 会计期间 C6|(ktt
A (17)accounting policies 会计方针 um7o !yg,
A (18)accounting rate of return 会计报酬率 uMvb-8
A (19)accounting reference date 会计参照日 } ~| k
A (20)accounting reference period 会计参照期间 P^pFqUL7#
A (21)accrual concept 应计概念 K/^
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A (22)accrual expenses 应计费用 +c--&tBo
A (23)acid test ration 速动比率(酸性测试比率) :$?Q D
A (24)acquisition 购置 1_uvoFLk
A (25)acquisition accounting 收购会计 L;S}s, 2x
A (26)activity based accounting 作业基础成本计算 #n3ykzoqIX
A (27)adjusting events 调整事项 mk%b9Ko<F
A (28)administrative expenses 行政管理费 /4*W DiH
A (29)advice note 发货通知 Fi4UaJ3K
A (30)amortization 摊销 )s)_XL
A (31)analytical review 分析性检查 JEhm1T
A (32)annual equivalent cost 年度等量成本法 !;v.>.lw
A (33)annual report and accounts 年度报告和报表 C`QzT{6!
A (34)appraisal cost 检验成本 D^+?|Y@N
A (35)appropriation account 盈余分配账户 _\\ -md:
A (36)articles of association 公司章程细则 F)SP aC4
A (37)assets 资产 ^]>
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A (38)assets cover 资产保障 je%l dY]/@
A (39)asset value per share 每股资产价值 :_xh(W+2<
A (40)associated company 联营公司 /ylc*3e'4
A (41)attainable standard 可达标准 _7"5wB?|+
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A (42)attributable profit 可归属利润 [} -3Pp
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A (43)audit 审计 e"k/d<
A (44)audit report 审计报告 <^8*
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A (45)auditing standards 审计准则 F}36
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A (46)authorized share capital 额定股本 @pFj9[N
A (47)available hours 可用小时 _'!kuE,*1
A (48)avoidable costs 可避免成本 wfR&li{
B (49)back-to-back loan 易币贷款 ;JT(3yK4>p
B (50)backflush accounting 倒退成本计算 (RE2I
B (51)bad debts 坏帐 iidT~l
B (52)bad debts ratio 坏帐比率 ;hHi@Z9
B (53)bank charges 银行手续费 }Cj8
B (54)bank overdraft 银行透支 .TpsJXF
B (55)bank reconciliation 银行存款调节表 U]R~ gy}#
B (56)bank statement 银行对账单 ab.tH$:<
B (57)bankruptcy 破产 I4=Xb^Ux
B (58)basis of apportionment 分摊基础 ^A9M;q
B (59)batch 批量 0 )}$^TV
B (60)batch costing 分批成本计算 z wk.bf>m
B (61)beta factor B(市场)风险因素 =:=/Gz1
B (62)bill 账单 ,DQjDMjrf
B (63)bill of exchange 汇票 V'pqxjfd
B (64)bill of landing 提单 |^a;77nE_^
B (65)bill of materials 用料预计单 ^U@~+dw
B (66)bill payable 应付票据 tg\|?
B (67)bill receivable 应收票据 I:l01W;
B (68)bin card 存货记录卡 #_JYh?
B (69)bonus 红利 e,0-)?5R
B (70)book-keeping 薄记 [X
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B (71)Boston classification 波士顿分类 nh.32q]
B (72)breakeven chart 保本图 + ulagE|7
B (73)breakeven point 保本点 "rhYCZ B
B (74)breaking-down time 复位时间 F<|t\KOW
B (75)budget 预算 >IfV\w32
B (76)budget center 预算中心 vFv3'b$;G
B (77)budget cost allowance 预算成本折让 %*}Y6tl '|
B (78)budget manual 预算手册 .;
Q:p*
B (79)budget period 预算期间 F@YKFk+a
B (80)budgetary control 预算控制 "i^
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B (81)budgeted capacity 预算生产能力 bHE2,;o
B (82)burden 制造费用 m Y,|J\w@
B (83)business center 经营中心 vB\]u.
B (84)business entity 营业个体 @N@F,~[RR2
B (85)business unit 经营单位 ;
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B (86)buy-out management 管理性购买产权 QzvHm1,@
B (87)by-product 副产品 b KtD"JG\
C (88)called-up share capital 催缴股本 .a'f|c6
C (89)capacity 生产能力 XvTCK>1
C (90)capacity ratios 生产能力比率 Z4b||
C (91)capital 资本 }H> ^o9
C (92)capital assets pricing model资本资产计价模式 ~`ny@WD9
C (93)capital commitment 承诺资本
p>w]rE:}
C (94)capital employed 已运用的资本
cVnJ^*Z
C (95)capital expenditure 资本支出 Z<?OwAWz
C (96)capital expenditureauthorization 资本支出核准 WJH\~<{mP
C (97)capital expenditure control 资本支出控制 q*7<)VwI
C (98)capital expenditure proposal资本支出申请 M5357Q
C (99)capital funding planning 资本基金筹集计划 mHc>"^R
C (100)capital gain 资本收益 :aCrX
C (101)capital investment appraisal资本投资评估 e'%v1-&sP
C (102)capital maintenance 资本保全 q? qC
C (103)capital resource planning 资本资源计划 %EbPI)yY3
C (104)capital surplus 资本盈余 : 18KR*;p
C (105)capital turnover 资本周转率 i:]*P
C (106)card 记录卡 /D&%v*~E
C (107)cash 现金 <EO$]>;0
C (108)cash account 现金账户 Yb3mP!3q8Z
C (109)cash book 现金账薄 Mn1Pt|_@!
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 Hb} X-6N
C (112)cash discounted 现金贴现 Ysq'2
C (113)cash flow budget 现金流量预算 tG vG
C (114)cash flow statement 现金流量表 ^DeERB
C (115)cash ledger 现金分类账 ^hNgm.I
C (116)cash limit 现金限额 ULrr=5&8
C (117)CCA 现时成本会计
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C (118)center 中心 (.wIe/
C (119)changeover time 变更时间
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C (120)chartered entity 特许经济个体 h,aA w#NE*
C (121)cheque 支票 Qd}m`YW-f$
C (122)cheque register 支票登记薄 %,S
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C (123)coin analysis 零钱分类 U$]|~41#
C (124)classification 分类 00v&lQBW
C (125)clock card 工时卡 x3jb%`o#!
C (126)code 代码 {"oxJ`z4
C (127)commitment accounting 承诺确认会计 An;MVA
C (128)common cost 共同成本 M FTkqbc
C (129)company limited byguarantee 有限担保责任公司 S#)Eom?V
C (130)company limited shares 股份有限公司 Y}#h5\
C (131)competitive position 竞争能力状况 :I -V_4b
C (132)concept 概念 1XM^8 .;
C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 *.L81er5~
C (135)consolidated accounts 合并报表 #e'
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C (136)consolidation accounting 合并会计 7K)6^r^
C (137)consortium 财团 FZ!`B]]le,
C (138)contingency plan 应急计划 6"Bic rY
C (139)contingent liabilities 或有负债 ~ P~
C (140)continuous operation 连续生产 ~U;rw&'H
C (141)contra 抵消 ST\$=
C (142)contract cost 合同成本 y_\p=0t8
C (143)contract costing 合同成本计算 |D, +P
C (144)contribution 贡献毛益 pw7[y^[Qg
C (145)contribution centre 贡献中心 x77l~=P+!
C (146)contribution chart 贡献图 !x!07`+^u
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 [2"<W!p
C (148)contribution to salesration 贡献毛益对销售比率 X[f=h=|
C (149)control 控制 #fT*]NN
C (150)control account 控制帐户 Cmc3k,t
C (151)control limits 控制限度 J7r|atSk
C (152)controllability concept 可控制概念 X]\ \,
C (153)controllable cost 可控制成本 626Z5Afg
C (154)conversion cost 加工成本 W6On93sa
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 `PY>Hgb
C (156)corporate appraisal 公司评估 >3z5ww
C (157)corporate planning 公司计划 R|wGU)KEc'
C (158)corporate social reporting 公司社会报告 \[Z?&
C (159)corporation 股份公司 3p0LN'q]A
C (160)cost 成本 E<yW\
C (161)cost account 成本帐户 <.Nx[!'~&d
C (162)cost accounting 成本会计 s
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C (163)cost accounting manual 成本手册 #1>X58I^
C (164)cost accounts calendar 成本报表的日历时间 m1Y>Nj[f
C (165)cost adjustment 成本调整 >JiltF7H0
C (166)cost allocation 成本分配 zN
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C (167)cost apportionment 成本分摊 qUly\b 47
C (168)cost attribution 成本归属 FJ asS8
C (169)cost audit 成本审计 -jMJAYj V
C (170)cost behaviour 成本性态 Yo[;W
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C (171)cost benefit analysis 成本效益分析 7b<yVP;{
C (172)cost center 成本中心 d/i`l*
C (173)cost driver 成本动因