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注会《审计》英语常用词汇 IF
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1.audit 审计 K*j1Fy:
2.attestation 鉴证 bGB5]%v,
3.credibility 可信赖程度 -PiZvge
4.audit of financial statements 财务报表审计 2-"`%rE
5.agreed-upon procedures 执行商定程序 cn_ *,\}
6.high levels of assurance 高水平保证 EixAmG
7.compilation 编制 .Na'yS `J
8.reliability 可靠性 @Z9>E+udQ
9.relevance 相关性 <L3ig%#B
10.professional skepticism 职业谨慎 \&Oc}]
11.objectivity 客观性 k )fLJ9R
12. professional competence 专业胜任能力 -kzg(+sm
13.Senior/CPA-in-charge 项目经理 FWyfFCK
14.audit engagement letter 业务约定书 I{u+=0^Y
15.recurring audit 连续审计 };8PPR)\y
16.the client 委托人 ery{>|k
17.change CPA 更换注册会计师 X,+N/nku
18.the existing CPA 现任注册会计师 3W?H^1t
19.the successor CPA 后任注册会计师 5|oi
*b
20.the preceding CPA前任注册会计师 Vdf~rV
21.issue the audit report 出具审计报告 0 9*?'^s4
22.expert 专家 H^w Inkf>
23.the board of directors 董事会 "eKM<S
24.knowledge of the entity‘ s business 了解被审计单位情况 RsP^T:M}$
25.assess material misstatement risks评估重大错报风险 Q .cL1uHc
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 5'3H$%dC
27.a general knowledge of —— 初步了解―――的情况 a[V4EX1E
28.a more knowledge of—— 进一步了解的情况 J`A )WsKkb
29.the prior year‘s working papers 以前年度工作底稿 to'O;f">n
30.minutes of meeting 会议纪要 DYL \=ya1
31.business risks 经营风险 f1/if:~6
32.appropriateness 适当性 +}!FP3KgT
33.accounting estimate 会计估计 o}lA\ A
34.management representations 管理层声明 (0bXsfe
35.going concern assumption 持续经营假设 ]4-t*Em
36.audit plan 审计计划 dIvvJk8
37.significant audit areas 重点审计领域 -gLU>I7wV
38.error 错误 |K$EULzz
39.fraud舞弊 \EeK<)4:
40.modified or additional procedures 修改或追加审计程序 [c#?@S_
41.misappropriation of assets 侵占资产 4ew#@
42.transactions without substance 虚假交易 VWE`wan<
43.unusual pressures 异常压力 w<=-n;2
44.the suspected noncompliance 涉嫌存在违法行为 x?-kt.M
45.materialiy 重要性 si>gYO
46.exceed the materiality level 超过重要性水平 L)/^%/!
47.approach the materiality level 接近重要性水平 ~px)Jd
48.an acceptably low level 可接受水平 W q>qso
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 1ba* U~OEg
50.misstatements or omissions 错报或漏报 eop7=!`-~~
51.aggregate 总计 H}&4#CQ'!
52.subsequent events 期后事项 E@^mlUf
53.adjust the financial statements 调整财务报表 /7XVr"R
54.perform additional audit procedures 实施追加的审计程序 ^>!~%Vv7!
55.audit risk 审计风险 Fpf-Fa-K\b
56.detection risk 检查风险 \dc*!Es
57.inappropriate audit opinion 不适当的审计意见
Eg|C
58.material misstatement 重大的错报 ALnE[}N6,
59.tolerable misstatement 可容忍错报 &Kc'g H
60.the acceptable level of detection risk 可接受的检查风险 T6p2=o&p
61.assessed level of material misstatement risk 重大错报风险的评估水平 }{m.\O
62.simall business 小规模企业 e't1.%w
63.accounting system 会计系统 LDv>hzo
64.test of control 控制测试 N"o+;yR
65.walk-through test 穿行测试 |+(Hia,X
66.communication 沟通 &IgH]?t
67.flow chart 流程图 pj9s=}1 '
68.reperformance of internal control 重新执行 y5lhmbl: e
69.audit evidence 审计证据 j+>&~
70.substantive procedures 实质性程序 LuW^Ga"E
71.assertions 认定 w?zY9Fs=
s
72.esistence 存在 .LHzaeJCX
73.occurrence 发生 Y!L<&
sl
74.completeness 完整性 p*S;4+>#
75.rights and obligations 权利和义务 /"OJ~e_%
76.valuation and allocation 计价和分摊 H?<ceK'e
77.cutoff 截止 e.ksN
78.accuracy 准确性 |F^h>^
x
79.classification 分类 2w? 5vSv
80.inspection 检查 $>y
81.supervision of counting 监盘 &26H
82.observation 观察 \mp5G&+/Q
83.confirmation 函证 +zn207.`
84.computation 计算 *Me{G y
85.analytical procedures 分析程序 1$G'Kg/
86.vouch 核对 $y&1.caMa
87.trace 追查 o@g/,V $
88.audit sampling 审计抽样 f$^+;j
89.error 误差 v"a.%"oN8
90.expected error 预期误差 K+s
xO/}h
91.population 总体 bB|P`lL
92.sampling risk 抽样风险 (N25.}8Y
93.non- sampling risk 非抽样风险 Ffp<|2T2_
94.sampling unit 抽样单位 N`%f+eT(
95.statistical sampling 统计抽样 Um'r6ty
96.tolerable error 可容忍误差 mrz@Y0mgL
97.the risk of under reliance 信赖不足风险 #[{xEVf
98.the risk of over reliance 信赖过度风险 vs~lyM/
99.the risk of incorrect rejection 误拒风险 nzK"eNDN.
100. the risk of incorrect acceptance 误受风险 [r5k8TB1
101.working trial balance 试算平衡表 ;BMm47<
102.index and cross-referencing 索引和交叉索引 \4e6\6 +
103.cash receipt 现金收入 2r|!:^'?W
104.cash disbursement 现金支出 S0<m><|kl
105.bank statement 银行对账单 CD+2
w
cy
106.bank reconciliation 银行存款余额调节表 Du2v,n5@
107.balance sheet date 资产负债表日 _C97G&
108.net realizable value 可变现净值 fCxF3m(O
109.storeroom 仓库 Yi+~}YP.E(
110.sale invoice 销售发票 L/R ES
111.price list 价目表 `F<[\@\d5
112.positive confirmation request 积极式询证函 .xp|w^
113.negative confirmation request 消极式询证函 E@F:U*A6%
114.purchase requisition 请购单 2i3& 3oz]O
115.receiving report 验收报告 d4#Ra%
116.gross margin 毛利 -'OO6mU
117.manufacturing overhead 制造费用 N%.DjH
118.material requisition 领料单 MjHjL~Tg
119.inventory-taking 存货盘点 Z/ypWoV(
120.bond certificate 债券 X519}
l3
121.stock certificate 股票 )tV^)n[w
122.audit report 审计报告 MYb^ILz H3
123.entity 被审计单位 nE)|6
124.addressee of the audit report 审计报告的收件人 s
*B-|
125.unqualified opinion 无保留意见 q;V1fogqI)
126.qualified opinion 保留意见 {PCf'n
127.disclaimer of opinion 无法表示意见 H}$hk
128.adverse opinion 否定意见 5vso%}c
wCb%{iowH
A (1)ABC 作业基础成本计算 P00pSRQHD
A (2)absorbed overhead 已吸收制造费用 3[jk}2R';p
A (3)absorption costing 吸收成本计算 cs%NsnZ
A (4)account 账户,报表 ,T|%vqbmw
A (5)accounting postulate 会计假设 ]3E':JM@
A (6)accounting series release 会计公告文件 6GD Uo}.
A (7)accounting valuation 会计计价 E+&]96*Lby
A (8)account sale 承销清单 %TJF+;
A (9)accountability concept 经营责任概念 !I? J^0T
A (10)accountancy 会计职业 ,j ('QvavJ
A (11)accountant 会计师 X; gN[
A (12)accounting 会计 JqdNO:8
A (13)agency cost 代理成本 QJG]z'c+
A (14)accounting bases 会计基础 sKX%<n$
A (15)accounting manual 会计手册 !!c.cv'
A (16)accounting period 会计期间 "iof -b=ys
A (17)accounting policies 会计方针 `f^`i~c\
A (18)accounting rate of return 会计报酬率 Wb4%=2Qn
A (19)accounting reference date 会计参照日 YSuwV)Y
A (20)accounting reference period 会计参照期间 rwxJR@Ttn
A (21)accrual concept 应计概念 QsmG(1=
A (22)accrual expenses 应计费用 BX),U
A (23)acid test ration 速动比率(酸性测试比率) y(RbW_
?
A (24)acquisition 购置 Hc@Z7eQ3^
A (25)acquisition accounting 收购会计 (WW,]#^
A (26)activity based accounting 作业基础成本计算 t3/!esay
A (27)adjusting events 调整事项 w?AE8n
$8
A (28)administrative expenses 行政管理费 ]sjOn?YA+
A (29)advice note 发货通知 ``kKi3TWJ
A (30)amortization 摊销 r,6~?hG]
A (31)analytical review 分析性检查
KG
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A (32)annual equivalent cost 年度等量成本法 (D8'qx-M
A (33)annual report and accounts 年度报告和报表 Y54*mn
A (34)appraisal cost 检验成本 )^!-Aj\x
A (35)appropriation account 盈余分配账户
=*'X
A (36)articles of association 公司章程细则 0 EXAdRR
A (37)assets 资产 H[x 9 7r
A (38)assets cover 资产保障 2597#O
A (39)asset value per share 每股资产价值 RWBmQg^]X
A (40)associated company 联营公司 q<JI!n1O
A (41)attainable standard 可达标准 #k=!>%+E
nWZrB s
_
A (42)attributable profit 可归属利润 d1j v>tu
A (43)audit 审计 =]E1T8|
A (44)audit report 审计报告 d*3R0Q|#{
A (45)auditing standards 审计准则 'q*1HNwGp
A (46)authorized share capital 额定股本 NUL~zb
A (47)available hours 可用小时 g{$&j*Q9
A (48)avoidable costs 可避免成本 bi^LpyEn
B (49)back-to-back loan 易币贷款 "_)
B (50)backflush accounting 倒退成本计算 }qz58]fyx
B (51)bad debts 坏帐 73xI8
B (52)bad debts ratio 坏帐比率 Zt` ,DM
B (53)bank charges 银行手续费 4
qW)R{%
B (54)bank overdraft 银行透支 +N4h
Q"
B (55)bank reconciliation 银行存款调节表 kd\G>
B (56)bank statement 银行对账单 Mdwh-Cis/
B (57)bankruptcy 破产 z|P& 8#txM
B (58)basis of apportionment 分摊基础 .
~|^du<X
B (59)batch 批量 &U
'Ds!
B (60)batch costing 分批成本计算 N&>D/Z;"
B (61)beta factor B(市场)风险因素 Vxgc|E^J
B (62)bill 账单 TU. h
B (63)bill of exchange 汇票 5. l&nt'
B (64)bill of landing 提单 &2\.6rb.
B (65)bill of materials 用料预计单 DTIy/
B (66)bill payable 应付票据 _X.M,id
B (67)bill receivable 应收票据 NM]6
o
B (68)bin card 存货记录卡 */8\Z46z
B (69)bonus 红利 K->p&6s
B (70)book-keeping 薄记 ]c5GG!E-g
B (71)Boston classification 波士顿分类 <bTa88,)
B (72)breakeven chart 保本图 jA]xpf6}
B (73)breakeven point 保本点 ;8b f5
B (74)breaking-down time 复位时间 L7xTAFe
B (75)budget 预算 Yp
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2<
B (76)budget center 预算中心 (~#PzE:
B (77)budget cost allowance 预算成本折让 "{0kg'fU
B (78)budget manual 预算手册 9Pb0Olh
B (79)budget period 预算期间 i([A8C_A
B (80)budgetary control 预算控制 krl yEAK=
B (81)budgeted capacity 预算生产能力 =q"3a9pb7
B (82)burden 制造费用 pI^n("|
B (83)business center 经营中心 7I.[1V`
B (84)business entity 营业个体 /n_H
UY
B (85)business unit 经营单位 "iydXV=Q
B (86)buy-out management 管理性购买产权 6a,YxR\
B (87)by-product 副产品 iCEX|T
j;
C (88)called-up share capital 催缴股本 ?NwFpSB2
C (89)capacity 生产能力 O>>8%=5Q
C (90)capacity ratios 生产能力比率 !{3pp
C (91)capital 资本 i gQyn|
C (92)capital assets pricing model资本资产计价模式 G37_
`C
C (93)capital commitment 承诺资本 FQ 4rA
4
C (94)capital employed 已运用的资本 kB:R-St
C (95)capital expenditure 资本支出 O0I/^
C (96)capital expenditureauthorization 资本支出核准 +<|w|c
C (97)capital expenditure control 资本支出控制 (nzzX?`nY
C (98)capital expenditure proposal资本支出申请 HYY|)Wo
C (99)capital funding planning 资本基金筹集计划 {M$8V~8D
C (100)capital gain 资本收益 qj/P4 *6E
C (101)capital investment appraisal资本投资评估 e'?(`yW>
C (102)capital maintenance 资本保全 +*!!
C (103)capital resource planning 资本资源计划 =Vv{ td
C (104)capital surplus 资本盈余 ~lL($rE
C (105)capital turnover 资本周转率 Av[jFk
C (106)card 记录卡 l;C_A;y\
C (107)cash 现金 2-6-kS)c
C (108)cash account 现金账户 8_LDS
C (109)cash book 现金账薄 >ylVES/V
C (110)cash cow 金牛产品 9PBmBP~
C (111)cash flow 现金流量 qjFgy)qV
C (112)cash discounted 现金贴现 f;Dz(~hw
C (113)cash flow budget 现金流量预算 mU_O64
C (114)cash flow statement 现金流量表 n#R!`*[
C (115)cash ledger 现金分类账 Yl f4q/-
C (116)cash limit 现金限额 JSL 3.J
C (117)CCA 现时成本会计 Mu%'cwp$
C (118)center 中心 YUH/tl
C (119)changeover time 变更时间 #-`lLI:w0
C (120)chartered entity 特许经济个体 oa4}GNH
C (121)cheque 支票 a"zoDD/
C (122)cheque register 支票登记薄 {xr]xcM'b
C (123)coin analysis 零钱分类
1Li@O[%X<
C (124)classification 分类 D'&LwU,o
C (125)clock card 工时卡 h
Na<LZ
C (126)code 代码 ,yF)7fN
C (127)commitment accounting 承诺确认会计 K$Ph$P@
C (128)common cost 共同成本 Zry>
s0
C (129)company limited byguarantee 有限担保责任公司 qRFN@ID$
C (130)company limited shares 股份有限公司 QJ/SP
C (131)competitive position 竞争能力状况 y\[=#g1(@
C (132)concept 概念
j0GI[#
C (133)conglomerate 跨行业企业 x0d+cSw
C (134)consistency concept 一致性概念 f.= E. %
C (135)consolidated accounts 合并报表 4|(?Wt)5
C (136)consolidation accounting 合并会计 d.Z]R&X08
C (137)consortium 财团 zxh"@j$?
C (138)contingency plan 应急计划 >&VL2xLy
C (139)contingent liabilities 或有负债 LWI~m2
C (140)continuous operation 连续生产 bm4W,
C (141)contra 抵消 QJ>>&`{,
C (142)contract cost 合同成本 piP8ObGjy
C (143)contract costing 合同成本计算 Q@8[q l1l
C (144)contribution 贡献毛益 Vo%d;>!G\;
C (145)contribution centre 贡献中心 )~/U+,
C (146)contribution chart 贡献图 lm|`Lh-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]ok>PH]
C (148)contribution to salesration 贡献毛益对销售比率 (Ka#6
C (149)control 控制 @K9T )p]
C (150)control account 控制帐户 7'|PHQ? S
C (151)control limits 控制限度 #RF=a7&F
C (152)controllability concept 可控制概念 =(ZGaZ}
C (153)controllable cost 可控制成本
zCHr
C (154)conversion cost 加工成本 pV7Gh`<y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 .H"hRYPC?
C (156)corporate appraisal 公司评估 :3B\,inJ
C (157)corporate planning 公司计划 tX251S
C (158)corporate social reporting 公司社会报告 L9T u>4
C (159)corporation 股份公司 Cu:Zn%
C (160)cost 成本 b5DrwX{Ff
C (161)cost account 成本帐户 gNwXOd u
C (162)cost accounting 成本会计 !A!\S/x4
C (163)cost accounting manual 成本手册 RVfe}4Stm#
C (164)cost accounts calendar 成本报表的日历时间 Bu1z$#AC
C (165)cost adjustment 成本调整 'T[
zh#v>S
C (166)cost allocation 成本分配 mw[4<vfB0a
C (167)cost apportionment 成本分摊 +!vRU`
C (168)cost attribution 成本归属 {<kG{i/
C (169)cost audit 成本审计 ZkW@ |v
C (170)cost behaviour 成本性态 {rT`*P~
C (171)cost benefit analysis 成本效益分析 U3}R^W~eb
C (172)cost center 成本中心 qedGBl&
C (173)cost driver 成本动因