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注会《审计》英语常用词汇 \;-fi.Hrf$
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1.audit 审计 ;4M><OS!
2.attestation 鉴证 x^|V af
3.credibility 可信赖程度 KTvzOI8
4.audit of financial statements 财务报表审计 6iEhsL&K
5.agreed-upon procedures 执行商定程序 &
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6.high levels of assurance 高水平保证 KfBTL!0#
7.compilation 编制
s cuHmY0
8.reliability 可靠性 ~U(,TjJb
9.relevance 相关性 |py6pek|
10.professional skepticism 职业谨慎 7"7rmZ
11.objectivity 客观性 9Suu-A
12. professional competence 专业胜任能力 HkV1sT
13.Senior/CPA-in-charge 项目经理 lZ8CY
14.audit engagement letter 业务约定书 8Y0"Cejq
15.recurring audit 连续审计 n9pN6,o+
16.the client 委托人 i,V;xB2
17.change CPA 更换注册会计师 4!asT;`'
18.the existing CPA 现任注册会计师 P o jmC
19.the successor CPA 后任注册会计师 |9"p|6G?B
20.the preceding CPA前任注册会计师 !3mA0-!+
21.issue the audit report 出具审计报告 @prG%vb"
22.expert 专家 <9=9b_z
23.the board of directors 董事会 t
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24.knowledge of the entity‘ s business 了解被审计单位情况 GV)<Q^9
25.assess material misstatement risks评估重大错报风险 e*(b
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 )!g{Sbl
27.a general knowledge of —— 初步了解―――的情况 B!gGK|8
28.a more knowledge of—— 进一步了解的情况 "'g[1Li
29.the prior year‘s working papers 以前年度工作底稿 f:g,_|JD$
30.minutes of meeting 会议纪要 1h*)@
31.business risks 经营风险 Qr1e@ =B
32.appropriateness 适当性 j8|g!>Nv
33.accounting estimate 会计估计 hYQ_45Z*?
34.management representations 管理层声明 \MxoZ
35.going concern assumption 持续经营假设 Qn ^bVhG+
36.audit plan 审计计划 2=?tJ2E
37.significant audit areas 重点审计领域 _#$*y
38.error 错误 |IunpZV
39.fraud舞弊 v+jsC`m
40.modified or additional procedures 修改或追加审计程序 >7!6nF3x,
41.misappropriation of assets 侵占资产 f84:hXo6
42.transactions without substance 虚假交易 t}v2$<!I
43.unusual pressures 异常压力 ^Qu
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44.the suspected noncompliance 涉嫌存在违法行为 7?B.0>$3>V
45.materialiy 重要性 V\V)<BARe
46.exceed the materiality level 超过重要性水平 K1V#cB
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47.approach the materiality level 接近重要性水平 ]"c+sMW
48.an acceptably low level 可接受水平 [-&L8Un
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 tbnH,*
50.misstatements or omissions 错报或漏报 JFgoN,xn
51.aggregate 总计 i
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52.subsequent events 期后事项 64-#}3zL
53.adjust the financial statements 调整财务报表 a[lY S{
54.perform additional audit procedures 实施追加的审计程序 `h}q
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55.audit risk 审计风险 .^$YfTabq
56.detection risk 检查风险 {JV@"t-X3"
57.inappropriate audit opinion 不适当的审计意见 pZ#ap<|>I
58.material misstatement 重大的错报 j3q~E[Mz\
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 9WJz~SP+vR
61.assessed level of material misstatement risk 重大错报风险的评估水平 IrMl:+t\
62.simall business 小规模企业 yL;M"L
63.accounting system 会计系统 .To;"D;j,
64.test of control 控制测试 TO2c"7td
65.walk-through test 穿行测试 aA-
66.communication 沟通 tNVV)C
67.flow chart 流程图 Y!6/[<r$~k
68.reperformance of internal control 重新执行 N_L,]QT?
69.audit evidence 审计证据 qyHZ M}/
70.substantive procedures 实质性程序 ?Qb<-~~
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71.assertions 认定 `.y}dh/+0W
72.esistence 存在 iCP/P%
73.occurrence 发生 j@Qg0F
74.completeness 完整性 10#oG{9
75.rights and obligations 权利和义务 |^28\sm2e
76.valuation and allocation 计价和分摊 a?yMHb{F
77.cutoff 截止 RtG}h[k/X
78.accuracy 准确性 ,]}?.g
79.classification 分类 7u\*_mrv
80.inspection 检查 ~)?
81.supervision of counting 监盘 }HEvr)v9
82.observation 观察 $./bjV%
83.confirmation 函证 E&Qi@Ty
84.computation 计算 >=iy2~Fz ,
85.analytical procedures 分析程序 !L5jj#0
86.vouch 核对 ]]}tdn _
87.trace 追查 /ug8]Lo0
88.audit sampling 审计抽样 E{HY!L[
89.error 误差 6 \B0^
90.expected error 预期误差 mVtXcP4b
91.population 总体 M8k"je7`s
92.sampling risk 抽样风险 (wc03,K^
93.non- sampling risk 非抽样风险 L
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94.sampling unit 抽样单位 @`FCiH M
95.statistical sampling 统计抽样 3Rm#-T s
96.tolerable error 可容忍误差 6io , uh!
97.the risk of under reliance 信赖不足风险 W&h[p_0
98.the risk of over reliance 信赖过度风险 vi@Lz3}::
99.the risk of incorrect rejection 误拒风险 ( *G\g=D
100. the risk of incorrect acceptance 误受风险 K.gEj*@
101.working trial balance 试算平衡表 (]/9-\6(#
102.index and cross-referencing 索引和交叉索引 2!N8rHRt
103.cash receipt 现金收入 ~}Z\:#U
104.cash disbursement 现金支出 c62=* ] ,
105.bank statement 银行对账单 y80ykGPT\&
106.bank reconciliation 银行存款余额调节表 D[O{(<9
107.balance sheet date 资产负债表日 %hlspI(J
108.net realizable value 可变现净值 lq.Te,Y%w
109.storeroom 仓库 P?BGBbC
110.sale invoice 销售发票 :hG
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111.price list 价目表 > Oh?%%6
112.positive confirmation request 积极式询证函 O7']
113.negative confirmation request 消极式询证函 [6jbgW~E
114.purchase requisition 请购单 d@mo!zu
115.receiving report 验收报告 7z_;t9Y
116.gross margin 毛利 +Taa!hfys
117.manufacturing overhead 制造费用 qDWsvx]
118.material requisition 领料单 %tA57Pn>
119.inventory-taking 存货盘点 @|yeqy_:
120.bond certificate 债券 WS& kx~oQ
121.stock certificate 股票 c41: !u^
122.audit report 审计报告 t+CWeCp,
123.entity 被审计单位 4^6.~6a
124.addressee of the audit report 审计报告的收件人 4!`bZ`_Bw
125.unqualified opinion 无保留意见 n{*e 9Aw
126.qualified opinion 保留意见 S\y%4}j
127.disclaimer of opinion 无法表示意见 Uadr>#C*
128.adverse opinion 否定意见 9Qj2W
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A (1)ABC 作业基础成本计算 PIcrA2ll
A (2)absorbed overhead 已吸收制造费用 n$m"]inX
A (3)absorption costing 吸收成本计算 lC97_T
A (4)account 账户,报表 *cWmS\h|
A (5)accounting postulate 会计假设 3*DXE9gA9
A (6)accounting series release 会计公告文件 g|P C$p-z+
A (7)accounting valuation 会计计价 Y^$HrI(vq
A (8)account sale 承销清单 ,1Qd\8N9
A (9)accountability concept 经营责任概念 '%v#v 3'
A (10)accountancy 会计职业 ,]R8(bD)
A (11)accountant 会计师 _RMQy~&b
A (12)accounting 会计 EjEFg#q
A (13)agency cost 代理成本 "rXOsX\;
A (14)accounting bases 会计基础 x}fn'iUnm
A (15)accounting manual 会计手册 v}Wmd4Y'
A (16)accounting period 会计期间 {u7##Vrgt8
A (17)accounting policies 会计方针 n)8Yj/5
A (18)accounting rate of return 会计报酬率 ?_6YtR,{
A (19)accounting reference date 会计参照日 8YY|;\F)J~
A (20)accounting reference period 会计参照期间 8U~.\`H-PT
A (21)accrual concept 应计概念 E]^5I3=O
A (22)accrual expenses 应计费用 ]kktoP|D
A (23)acid test ration 速动比率(酸性测试比率) uK*Nu^
A (24)acquisition 购置 @-.? B
A (25)acquisition accounting 收购会计 mkvvNm3
A (26)activity based accounting 作业基础成本计算 h?@G$%2
A (27)adjusting events 调整事项 y_F}s9wj
A (28)administrative expenses 行政管理费 @^nu#R
A (29)advice note 发货通知 @%tXFiz
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A (30)amortization 摊销 M%Ku5X6:/
A (31)analytical review 分析性检查 WoL9V"]
A (32)annual equivalent cost 年度等量成本法 + R$?2
A (33)annual report and accounts 年度报告和报表 [2$4| ;7
A (34)appraisal cost 检验成本 <v]9lw'
A (35)appropriation account 盈余分配账户 ,W5.:0Y;f[
A (36)articles of association 公司章程细则 _|c&@M
A (37)assets 资产 ^.X [)U
A (38)assets cover 资产保障 lpQP"%q
A (39)asset value per share 每股资产价值 P1 +"v*
A (40)associated company 联营公司 fhp)S",
A (41)attainable standard 可达标准 74vm
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A (42)attributable profit 可归属利润 V:K;] h*!
A (43)audit 审计 )jW(6
A (44)audit report 审计报告 +Al>2 ~
A (45)auditing standards 审计准则 _45cH{$sA
A (46)authorized share capital 额定股本 fhpX/WE6
A (47)available hours 可用小时 Wz=OSH7"f
A (48)avoidable costs 可避免成本 ft5DU/%
B (49)back-to-back loan 易币贷款 ~P1_BD(
B (50)backflush accounting 倒退成本计算 0TE@xqW
B (51)bad debts 坏帐 yM$J52#d#
B (52)bad debts ratio 坏帐比率 Y'm=etE
B (53)bank charges 银行手续费 i3V/`)iz
B (54)bank overdraft 银行透支 a4GWuozl
B (55)bank reconciliation 银行存款调节表 '%4P;HO
B (56)bank statement 银行对账单 D(Ix!G/
B (57)bankruptcy 破产 /J%do]PDl
B (58)basis of apportionment 分摊基础 'qeP6}M
B (59)batch 批量 3l:XhLOj
B (60)batch costing 分批成本计算 w-FnE}"l
B (61)beta factor B(市场)风险因素 0%Q9}l#7
B (62)bill 账单 Y5TS>iEE]
B (63)bill of exchange 汇票 4\Di,PPu
B (64)bill of landing 提单 /5a;_
B (65)bill of materials 用料预计单 ,7/
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B (66)bill payable 应付票据 xEoip?O?7F
B (67)bill receivable 应收票据 -ut=8(6&
B (68)bin card 存货记录卡 ofCVbn
B (69)bonus 红利 d.}}s$Q
B (70)book-keeping 薄记 jPwef##~7
B (71)Boston classification 波士顿分类 OXtBJYe
B (72)breakeven chart 保本图 pDDG_4E>
B (73)breakeven point 保本点 H`|0-`q
B (74)breaking-down time 复位时间 c cr" ep
B (75)budget 预算 v5Y@O|i#
B (76)budget center 预算中心 c
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B (77)budget cost allowance 预算成本折让 oI$V|D3 9
B (78)budget manual 预算手册 BR3mAF
B (79)budget period 预算期间 rgR?wXW]jE
B (80)budgetary control 预算控制 -N^=@Yx)
B (81)budgeted capacity 预算生产能力 Uz>Yn&{y6
B (82)burden 制造费用 :uR>UDlPX
B (83)business center 经营中心 Yk7"XP[Y
B (84)business entity 营业个体 7+
8bL{
B (85)business unit 经营单位 m^0A?jBrR
B (86)buy-out management 管理性购买产权 %F3}/2
B (87)by-product 副产品 # ITLz!gE
C (88)called-up share capital 催缴股本 03"#J2b
C (89)capacity 生产能力 [f(uqLdeM
C (90)capacity ratios 生产能力比率
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C (91)capital 资本 N[ Q#R~Hn<
C (92)capital assets pricing model资本资产计价模式 E
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C (93)capital commitment 承诺资本 A:xb!=
2
C (94)capital employed 已运用的资本 o}!&y?mp
C (95)capital expenditure 资本支出 a@k.$
C (96)capital expenditureauthorization 资本支出核准 ]
zIfC>@R
C (97)capital expenditure control 资本支出控制 VD4S_qx
C (98)capital expenditure proposal资本支出申请 Nh :JU?h
C (99)capital funding planning 资本基金筹集计划 +9~ZA3DiP
C (100)capital gain 资本收益 0~.)GG%R>D
C (101)capital investment appraisal资本投资评估 'Z$
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C (102)capital maintenance 资本保全 EFNdiv$wF
C (103)capital resource planning 资本资源计划 'Ae
t{A=9
C (104)capital surplus 资本盈余 hLn&5jYHvt
C (105)capital turnover 资本周转率 g1dmkX
C (106)card 记录卡 m`a>,%}P"
C (107)cash 现金 [wIKK/O
C (108)cash account 现金账户 af^@
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C (109)cash book 现金账薄 <tU
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C (110)cash cow 金牛产品 ;$[VX/A`f
C (111)cash flow 现金流量 `x< 0A
C (112)cash discounted 现金贴现 e
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C (113)cash flow budget 现金流量预算 !r2}59J
C (114)cash flow statement 现金流量表 ZnQ27FcW
C (115)cash ledger 现金分类账 K9}jR@jy$
C (116)cash limit 现金限额 SE-} XI\
C (117)CCA 现时成本会计 }kv) IJ
C (118)center 中心 'iGMn_&
C (119)changeover time 变更时间 jiOf')d5
C (120)chartered entity 特许经济个体 \hu':@}
C (121)cheque 支票 5bF5~D(E
C (122)cheque register 支票登记薄 ;\q<zO@x
C (123)coin analysis 零钱分类 r5Wkc$
C (124)classification 分类 zH'!fhcy
C (125)clock card 工时卡 BMe72
C (126)code 代码 T+3k$G[e/
C (127)commitment accounting 承诺确认会计 ?Ip$;s
C (128)common cost 共同成本 @V7;TJk
C (129)company limited byguarantee 有限担保责任公司 @b8X%0B7
C (130)company limited shares 股份有限公司 :Z]/Q/$
C (131)competitive position 竞争能力状况 CARq^xI-
C (132)concept 概念 ,%.:g65%
C (133)conglomerate 跨行业企业 Kl!DKeF
C (134)consistency concept 一致性概念 /S/tE
C (135)consolidated accounts 合并报表 |\rSa^:5
C (136)consolidation accounting 合并会计 %oMWcgsdJi
C (137)consortium 财团 <b3x(/
C (138)contingency plan 应急计划 $)4GCP
C (139)contingent liabilities 或有负债 qW+=g]x\
C (140)continuous operation 连续生产 k`{RXx
C (141)contra 抵消 CuF%[9[cT
C (142)contract cost 合同成本 sf<Q#ieTxY
C (143)contract costing 合同成本计算 ZKZl>dDuh
C (144)contribution 贡献毛益 |qQ{ 8T%)
C (145)contribution centre 贡献中心 f&+XPd %
C (146)contribution chart 贡献图 \=$
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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 SxnIX/]J
C (148)contribution to salesration 贡献毛益对销售比率 EaJDz`T}
C (149)control 控制 t00\yb^vJ8
C (150)control account 控制帐户 +.XZK3
C (151)control limits 控制限度 N:"M&EUM
C (152)controllability concept 可控制概念 Smi%dp.
C (153)controllable cost 可控制成本 dxk;@Tz
C (154)conversion cost 加工成本 hw EZj`9
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 -ryDsq
C (156)corporate appraisal 公司评估 UZ[/aq
C (157)corporate planning 公司计划 NKupOJJq
C (158)corporate social reporting 公司社会报告 K'a#M g
C (159)corporation 股份公司 )er?*^9Z
C (160)cost 成本 Q$/V) 0
C (161)cost account 成本帐户 ey'pm\Z
C (162)cost accounting 成本会计 @>qx:jx(-S
C (163)cost accounting manual 成本手册 Dlqn~
C (164)cost accounts calendar 成本报表的日历时间 OL,/-;z6
C (165)cost adjustment 成本调整 y|&.v<
C (166)cost allocation 成本分配 z }FiU[Hs
C (167)cost apportionment 成本分摊 jh<TdvF2$
C (168)cost attribution 成本归属 !$%/
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C (169)cost audit 成本审计 $.suu^>^w
C (170)cost behaviour 成本性态 mf
Wz@=0
C (171)cost benefit analysis 成本效益分析 zgEr ,nF
C (172)cost center 成本中心 L:|X/c9r[
C (173)cost driver 成本动因