+dh]k=6
f3l >26
注会《审计》英语常用词汇 i]$7w! r&
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1.audit 审计 +ic~S
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2.attestation 鉴证 ohM'Fx"q
3.credibility 可信赖程度 3 ^su%z_%
4.audit of financial statements 财务报表审计 6y5arP*6e
5.agreed-upon procedures 执行商定程序 kxUGd)S
6.high levels of assurance 高水平保证 #t(?8!F
7.compilation 编制 LbYI{|_Js
8.reliability 可靠性 PUYo >eB)0
9.relevance 相关性 [bOy,^@4
10.professional skepticism 职业谨慎 *,-YWx4
11.objectivity 客观性 $uLzC]
12. professional competence 专业胜任能力 ci^-0l_O
13.Senior/CPA-in-charge 项目经理 Ol%*3To
14.audit engagement letter 业务约定书 WAdl@){
15.recurring audit 连续审计 \AK|~:\]
16.the client 委托人 Jc%>=`f
17.change CPA 更换注册会计师 ;Ok11wOw
18.the existing CPA 现任注册会计师 1k/l7&n"
19.the successor CPA 后任注册会计师
y?unI~4tC
20.the preceding CPA前任注册会计师 _RmE+ Xg2
21.issue the audit report 出具审计报告 #i]@"R
22.expert 专家 +NXj/
23.the board of directors 董事会 y=j[v},4
24.knowledge of the entity‘ s business 了解被审计单位情况 F9+d7 Y$
25.assess material misstatement risks评估重大错报风险 Nm081ic2<
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
"4?hK
27.a general knowledge of —— 初步了解―――的情况 25~$qY_
28.a more knowledge of—— 进一步了解的情况 G#*!)#M <
29.the prior year‘s working papers 以前年度工作底稿 ntkinbbD
30.minutes of meeting 会议纪要 PvB?57wkF
31.business risks 经营风险 ]Ns&`Yn{
32.appropriateness 适当性 YI|Gpq
33.accounting estimate 会计估计 p4AXQuOP
34.management representations 管理层声明 vaxg^n|v9
35.going concern assumption 持续经营假设 f%}+.eD
36.audit plan 审计计划 +|8Lt[^ux
37.significant audit areas 重点审计领域 \rN_CBM
38.error 错误 !KlSw,&=.6
39.fraud舞弊 s,29_z7
40.modified or additional procedures 修改或追加审计程序 %5KR}NXX6
41.misappropriation of assets 侵占资产 N^ET
qg
42.transactions without substance 虚假交易 }mGD`5[`
43.unusual pressures 异常压力 RtW5U8
44.the suspected noncompliance 涉嫌存在违法行为 zg
j35
45.materialiy 重要性 -*Pt781
46.exceed the materiality level 超过重要性水平 Y'HF^jv]R
47.approach the materiality level 接近重要性水平 (hV"z; rI
48.an acceptably low level 可接受水平 ii2Z}qe
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JS:lysu
50.misstatements or omissions 错报或漏报 "PHv~_:^R
51.aggregate 总计 ,TtDCcjd%f
52.subsequent events 期后事项 .#eXNyCe
53.adjust the financial statements 调整财务报表 2&d&$Jg
54.perform additional audit procedures 实施追加的审计程序 WuQYEbap
55.audit risk 审计风险 stG&(M
56.detection risk 检查风险 8WGM%n#q
57.inappropriate audit opinion 不适当的审计意见 o'4@]ae
58.material misstatement 重大的错报 dtBV0$
59.tolerable misstatement 可容忍错报 (R}X(u
60.the acceptable level of detection risk 可接受的检查风险 E! <$J^
61.assessed level of material misstatement risk 重大错报风险的评估水平 -:>#w`
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62.simall business 小规模企业 16Y~5JAc
63.accounting system 会计系统 \|t0~sRwh
64.test of control 控制测试 U:|v(U$"?
65.walk-through test 穿行测试 kC5,yj
66.communication 沟通 %Tb|Yfyr C
67.flow chart 流程图 t5APD?5 c
68.reperformance of internal control 重新执行 rQm
69.audit evidence 审计证据 O*v+<|0!l
70.substantive procedures 实质性程序 1c"m$)a4
71.assertions 认定 (R<4"QbE
72.esistence 存在 fYjsSUnf
73.occurrence 发生 v`w?QIB]
74.completeness 完整性 5mNXWg7#]
75.rights and obligations 权利和义务 gc~h!%'.I
76.valuation and allocation 计价和分摊 TjK5UML
77.cutoff 截止 SkA'+(
78.accuracy 准确性 mX?{2[
79.classification 分类 Umt ia~x=&
80.inspection 检查 z\Y^x9
81.supervision of counting 监盘 |Z^g\l.j{
82.observation 观察 Hu7zmh5FF
83.confirmation 函证 Z+W&C@Uw
84.computation 计算 sr+mY;
85.analytical procedures 分析程序 ^z;,deoGh
86.vouch 核对 e:D"_B
87.trace 追查 ZcRm5Du~:
88.audit sampling 审计抽样 05 Q8`
89.error 误差 B[B<U~I}
90.expected error 预期误差 g VJ#LJ
91.population 总体 I?g__u=n~
92.sampling risk 抽样风险 r(T/^<
93.non- sampling risk 非抽样风险 ZC*d^n]x.
94.sampling unit 抽样单位 I=yj
95.statistical sampling 统计抽样 )o</gt )
96.tolerable error 可容忍误差 M9g\/]Io;
97.the risk of under reliance 信赖不足风险 O9X:1>a@i
98.the risk of over reliance 信赖过度风险 'f7
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99.the risk of incorrect rejection 误拒风险 .l5 "X>
100. the risk of incorrect acceptance 误受风险 yaLW(@
101.working trial balance 试算平衡表 g
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102.index and cross-referencing 索引和交叉索引 #
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103.cash receipt 现金收入 0_mvz%[J
104.cash disbursement 现金支出 aZ>\*1
105.bank statement 银行对账单 cu?(P;mQi
106.bank reconciliation 银行存款余额调节表 ?mR[A`J58
107.balance sheet date 资产负债表日 TK/'=8
108.net realizable value 可变现净值 o[[r_v_d
109.storeroom 仓库 T$8~9qx
110.sale invoice 销售发票 Z"|P(]A
111.price list 价目表 arQ%
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 ~yH>Ko9F}
114.purchase requisition 请购单 +Z<Q^5w@
115.receiving report 验收报告 ls7A5 <
116.gross margin 毛利 z12But\<
117.manufacturing overhead 制造费用 akW3\(W}
118.material requisition 领料单 i!$^NIcJ
119.inventory-taking 存货盘点 <ii1nz
120.bond certificate 债券 UdW(\%
121.stock certificate 股票 ou^nzm
122.audit report 审计报告 |ch^eb^7"
123.entity 被审计单位 &f<1=2dm
124.addressee of the audit report 审计报告的收件人 #"8[8jyV
125.unqualified opinion 无保留意见 UnWGMo?JEi
126.qualified opinion 保留意见 6 _5d
127.disclaimer of opinion 无法表示意见 rYFau1
128.adverse opinion 否定意见 .83v~{n
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A (1)ABC 作业基础成本计算 )Ct*G=
N
A (2)absorbed overhead 已吸收制造费用 +'qX
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A (3)absorption costing 吸收成本计算 )uid!d
A (4)account 账户,报表 ,ANK3n\
A (5)accounting postulate 会计假设 4JZHjf0M6
A (6)accounting series release 会计公告文件 ~d%;~_n
A (7)accounting valuation 会计计价 r%,H*DOu
A (8)account sale 承销清单 "c/s/$k//
A (9)accountability concept 经营责任概念 N.{jM[\F
A (10)accountancy 会计职业 3[=`uO0\7
A (11)accountant 会计师 n1>,#|#
A (12)accounting 会计 y /:T(tk$
A (13)agency cost 代理成本 ;\.JV '
A (14)accounting bases 会计基础 '#N5i
A (15)accounting manual 会计手册 .y7) XLC
A (16)accounting period 会计期间 Sn0g
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A (17)accounting policies 会计方针 6Z7pztk
A (18)accounting rate of return 会计报酬率 lke~>0;
A (19)accounting reference date 会计参照日 -[pCP_`)u
A (20)accounting reference period 会计参照期间 *Cnq2=A]A
A (21)accrual concept 应计概念 7ZL#f![{
A (22)accrual expenses 应计费用 5':Gu}Vq
A (23)acid test ration 速动比率(酸性测试比率) u.kYp
A (24)acquisition 购置 Sc'c$/
A (25)acquisition accounting 收购会计 <m>l-]
A (26)activity based accounting 作业基础成本计算 wVp4c?s
A (27)adjusting events 调整事项 -H4+ur JJ
A (28)administrative expenses 行政管理费 )t,{YGY#
A (29)advice note 发货通知 P*SCHe'
A (30)amortization 摊销 ?cO8'4 bq
A (31)analytical review 分析性检查 pYfV~Q^3
A (32)annual equivalent cost 年度等量成本法 H9~%#&fF
A (33)annual report and accounts 年度报告和报表 !)%>AH'
A (34)appraisal cost 检验成本 3u4*ofjE5
A (35)appropriation account 盈余分配账户 2>$F
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A (36)articles of association 公司章程细则 JEsLF{
A (37)assets 资产 7rdw`
A (38)assets cover 资产保障 _3.G\/>[K
A (39)asset value per share 每股资产价值 afY _9g!\
A (40)associated company 联营公司 "brRME3
A (41)attainable standard 可达标准 /esVuz
x[vBK8
A (42)attributable profit 可归属利润 7!r#(>I6?1
A (43)audit 审计 v\%B
A (44)audit report 审计报告 /bmXDDYH4
A (45)auditing standards 审计准则 oSn! "<x
A (46)authorized share capital 额定股本 ;+i'0$;*w
A (47)available hours 可用小时 "]T$\PJun
A (48)avoidable costs 可避免成本 \L ]
B (49)back-to-back loan 易币贷款 ^XBzZ!h|
B (50)backflush accounting 倒退成本计算 Y$`eg|$
B (51)bad debts 坏帐 T A\4uy6o
B (52)bad debts ratio 坏帐比率 [7gYd+s
B (53)bank charges 银行手续费 gMs+?SNHAh
B (54)bank overdraft 银行透支 2~!R*i
B (55)bank reconciliation 银行存款调节表 +}^|dkc
B (56)bank statement 银行对账单 |DE%SVZB
B (57)bankruptcy 破产 SOp=~z
B (58)basis of apportionment 分摊基础 veUa|Bx.(v
B (59)batch 批量
@~k5+Z
B (60)batch costing 分批成本计算 :K~rvv\L7
B (61)beta factor B(市场)风险因素 vZ$U^>":
B (62)bill 账单 FxCZRo&
B (63)bill of exchange 汇票 MzQ\rg_B7
B (64)bill of landing 提单 22`oFXb'
B (65)bill of materials 用料预计单 D XV@DQ
B (66)bill payable 应付票据 :zdEq")v
B (67)bill receivable 应收票据 u5w&X8x
B (68)bin card 存货记录卡 .xGo\aD
B (69)bonus 红利 -AjH}
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B (70)book-keeping 薄记 p$Kj<:qiP
B (71)Boston classification 波士顿分类 <4bz/^
B (72)breakeven chart 保本图 qoj^_s6
B (73)breakeven point 保本点 )Hbb&F
B (74)breaking-down time 复位时间 1 -ZJT
B (75)budget 预算 FR
x6c
B (76)budget center 预算中心 Vb@4(Q
B (77)budget cost allowance 预算成本折让 0K<x=-cCB
B (78)budget manual 预算手册 Ia629gi5s
B (79)budget period 预算期间 UJz#QkAio
B (80)budgetary control 预算控制 &<,SV^wag
B (81)budgeted capacity 预算生产能力 DY9fF4
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B (82)burden 制造费用 d0(Cn}m"c
B (83)business center 经营中心 vS O
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B (84)business entity 营业个体 AR%hf
B (85)business unit 经营单位 X8/T
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B (86)buy-out management 管理性购买产权 `SV"ElRV
B (87)by-product 副产品 QR<`pmB~y
C (88)called-up share capital 催缴股本 } h[>U
C (89)capacity 生产能力 M`GP^Ta
C (90)capacity ratios 生产能力比率 *'D=1{WZ!
C (91)capital 资本 B?LXI3sQZ
C (92)capital assets pricing model资本资产计价模式 "EoDQT"0
C (93)capital commitment 承诺资本 3bC+Mco
C (94)capital employed 已运用的资本 }A]BpSEP
C (95)capital expenditure 资本支出 H@{Objh1
C (96)capital expenditureauthorization 资本支出核准 AZ[75>
C (97)capital expenditure control 资本支出控制 R A:jzht
C (98)capital expenditure proposal资本支出申请 3{"byfO#%
C (99)capital funding planning 资本基金筹集计划 g\Wj+el}
C (100)capital gain 资本收益 WwuZ(>|
C (101)capital investment appraisal资本投资评估 >$\Bu]{1
C (102)capital maintenance 资本保全 F|9+ +)
C (103)capital resource planning 资本资源计划 >1 @Ltvm
C (104)capital surplus 资本盈余 mN;+TN'?{
C (105)capital turnover 资本周转率 [C1 LT2a
C (106)card 记录卡 2i\Q@h
C (107)cash 现金 s5l3V2k
C (108)cash account 现金账户 oid[syPB
C (109)cash book 现金账薄 UVz/n68\k7
C (110)cash cow 金牛产品 +$47v$p
C (111)cash flow 现金流量 "PMQyzl
C (112)cash discounted 现金贴现 J$F nm\
C (113)cash flow budget 现金流量预算 kbxg_UI;
C (114)cash flow statement 现金流量表 L=O lyHO
C (115)cash ledger 现金分类账 )MZC>:
C (116)cash limit 现金限额 3HZ~.
C (117)CCA 现时成本会计 xjo;kx\y^
C (118)center 中心 B^fT>1P
C (119)changeover time 变更时间 u$%A#L[
C (120)chartered entity 特许经济个体 fc@'9-pt
C (121)cheque 支票 a2`%ghW3
C (122)cheque register 支票登记薄 0VN7/=n|
C (123)coin analysis 零钱分类 6;o3sf@Tf
C (124)classification 分类 X\Y}oa."A
C (125)clock card 工时卡 whye)w
C (126)code 代码 BkawL,
C (127)commitment accounting 承诺确认会计 Fj1NN
C (128)common cost 共同成本 5RF4]$zT
C (129)company limited byguarantee 有限担保责任公司 prtK:eGe2
C (130)company limited shares 股份有限公司 ?]#OM_,8
C (131)competitive position 竞争能力状况 7(bQ}mHl\
C (132)concept 概念 ;HNq>/{
C (133)conglomerate 跨行业企业 %'bJ
:
C (134)consistency concept 一致性概念 yb2}_k.JG
C (135)consolidated accounts 合并报表 !^w
E/
C (136)consolidation accounting 合并会计 |mhKI is U
C (137)consortium 财团 P(,?#+]-
C (138)contingency plan 应急计划 "
.4,."
C (139)contingent liabilities 或有负债 Apj;
C (140)continuous operation 连续生产 u.,Q4u|!
C (141)contra 抵消 Zd!U')5/
C (142)contract cost 合同成本 !E2W\chi
C (143)contract costing 合同成本计算 kJ{+M] pW
C (144)contribution 贡献毛益 (YPi&w~S
C (145)contribution centre 贡献中心 KkcXNjPVS
C (146)contribution chart 贡献图 ;AX8aw
,
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 !m;H@
KR{
C (148)contribution to salesration 贡献毛益对销售比率 X(@uw X$m
C (149)control 控制 /@"Y^
C (150)control account 控制帐户 GIyF81KR 3
C (151)control limits 控制限度 _,haD)1g~
C (152)controllability concept 可控制概念 (UL4+ta
C (153)controllable cost 可控制成本 ",yc0 2<
C (154)conversion cost 加工成本 t$J.+} }I
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 = &tmP
C (156)corporate appraisal 公司评估 dY(;]sxFr
C (157)corporate planning 公司计划 dOFD5}_
C (158)corporate social reporting 公司社会报告 E{E0Z9t7&
C (159)corporation 股份公司 kV;fD$iW;
C (160)cost 成本 .uF[C{RnO
C (161)cost account 成本帐户 Jrxz'9qRG
C (162)cost accounting 成本会计 q?):oJ
C (163)cost accounting manual 成本手册 $pyOn2}
C (164)cost accounts calendar 成本报表的日历时间 JH8}Ru%Z
C (165)cost adjustment 成本调整 jYRP8 Yi
C (166)cost allocation 成本分配 ? *>]")[>
C (167)cost apportionment 成本分摊 H/
+B%2Zj
C (168)cost attribution 成本归属
x3 >
C (169)cost audit 成本审计 ;G\8jP'
C (170)cost behaviour 成本性态 X]%itA
C (171)cost benefit analysis 成本效益分析 8NBT|N~N
C (172)cost center 成本中心 CVNj-&vj
C (173)cost driver 成本动因