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注会《审计》英语常用词汇 $6>?;
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1.audit 审计 tJI
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2.attestation 鉴证 XR+3j/zEQ
3.credibility 可信赖程度 /'DwfX
4.audit of financial statements 财务报表审计 u62 )QJE
5.agreed-upon procedures 执行商定程序 )|#%Czd4
6.high levels of assurance 高水平保证 L):U"M>]=
7.compilation 编制 - 0HkT Y
8.reliability 可靠性 (zo^Nn9VJ
9.relevance 相关性 _Tm0x>EM
10.professional skepticism 职业谨慎 Yn51U6_S
11.objectivity 客观性 3NK ^AaTK
12. professional competence 专业胜任能力 "E!mva*NU
13.Senior/CPA-in-charge 项目经理 Tp%(I"H'_;
14.audit engagement letter 业务约定书 dx_6X!=.J
15.recurring audit 连续审计 vxlOh.a|/L
16.the client 委托人 g<*jlM1r
17.change CPA 更换注册会计师 zri}
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18.the existing CPA 现任注册会计师 J QKdW
19.the successor CPA 后任注册会计师 1' w:`/_
20.the preceding CPA前任注册会计师 &R-H
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21.issue the audit report 出具审计报告 EmVuwphv
22.expert 专家 yYJY;".H
23.the board of directors 董事会 /ONV5IkPy
24.knowledge of the entity‘ s business 了解被审计单位情况 wNCCH55Pt
25.assess material misstatement risks评估重大错报风险 >R^@Ww;|q
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Ps[$.h
27.a general knowledge of —— 初步了解―――的情况 tl8O6`<Z
28.a more knowledge of—— 进一步了解的情况 ]5CNk+`'
29.the prior year‘s working papers 以前年度工作底稿 6)RbPPeE
30.minutes of meeting 会议纪要 V-O(U*]
31.business risks 经营风险 VkmRh,T
32.appropriateness 适当性 `\$8`Zb;
33.accounting estimate 会计估计 {i{xo2<1"
34.management representations 管理层声明 {kB `>VS
35.going concern assumption 持续经营假设 "`tXA
36.audit plan 审计计划 "u^EleE!
37.significant audit areas 重点审计领域 *U7%|wd
38.error 错误 nY-* i!H
39.fraud舞弊 aC=['a>)
40.modified or additional procedures 修改或追加审计程序 - Xupq/[,
41.misappropriation of assets 侵占资产 !R{R??
42.transactions without substance 虚假交易
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43.unusual pressures 异常压力 qojXrSb"y
44.the suspected noncompliance 涉嫌存在违法行为 70W"G
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45.materialiy 重要性 GUp;AoQ
46.exceed the materiality level 超过重要性水平 f|3q^wjs
47.approach the materiality level 接近重要性水平 {[G`Z9]z&-
48.an acceptably low level 可接受水平 |WQ9a' '
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 gvavs+H%
50.misstatements or omissions 错报或漏报 E$\~lcq
51.aggregate 总计 +=@ ^i'
52.subsequent events 期后事项 V-W'RunnW
53.adjust the financial statements 调整财务报表 n~0z_;5
54.perform additional audit procedures 实施追加的审计程序 @uleyB
55.audit risk 审计风险 X~U >LLr
56.detection risk 检查风险 L_O$>c
57.inappropriate audit opinion 不适当的审计意见 E0f{iO;}
58.material misstatement 重大的错报 93%{scrm
59.tolerable misstatement 可容忍错报 t1]6(@mj5
60.the acceptable level of detection risk 可接受的检查风险 <lwuTow
61.assessed level of material misstatement risk 重大错报风险的评估水平 mB 55PYA
62.simall business 小规模企业 !>.vh]8g
63.accounting system 会计系统 1JS
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64.test of control 控制测试 TR vZ
65.walk-through test 穿行测试 Q4'C;<\@(Q
66.communication 沟通 sRRI3y@
67.flow chart 流程图 &_-](w`
68.reperformance of internal control 重新执行 sa-9$},z4
69.audit evidence 审计证据 -E>)j\{PX7
70.substantive procedures 实质性程序 [[L-jq.'
71.assertions 认定 |Ur"za;%@
72.esistence 存在 :-+4:S
73.occurrence 发生 W:s@L#-
74.completeness 完整性 v|t{1
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75.rights and obligations 权利和义务 rzLd"`
76.valuation and allocation 计价和分摊 laREjN/\`
77.cutoff 截止 19u =W(
78.accuracy 准确性 _9If/RD
79.classification 分类 4jwu'7Q
80.inspection 检查 +&v\
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81.supervision of counting 监盘 4SVW/Zl.?
82.observation 观察 >IvBUM[Rt
83.confirmation 函证 F@W*\3)
84.computation 计算 S3\jcgrS
85.analytical procedures 分析程序 #a~"K|'G
86.vouch 核对 D_D,t8_Y
87.trace 追查 zmFws-+A
88.audit sampling 审计抽样 H
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89.error 误差 pA4 ,@O
90.expected error 预期误差 [/9(NUf
91.population 总体 W4(?HTWZ
92.sampling risk 抽样风险 KX+ey8@[
93.non- sampling risk 非抽样风险 G?)vWM`j
94.sampling unit 抽样单位 n~r 9!m$<
95.statistical sampling 统计抽样 )iE"Tl
96.tolerable error 可容忍误差 WStnzVe
97.the risk of under reliance 信赖不足风险 s@@1
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98.the risk of over reliance 信赖过度风险 Eu<r$6Q0}o
99.the risk of incorrect rejection 误拒风险 Bq}x9C&<
100. the risk of incorrect acceptance 误受风险 7>.OVh<
101.working trial balance 试算平衡表 ,@CfVQz
102.index and cross-referencing 索引和交叉索引 EA0iYzV
103.cash receipt 现金收入 g`Md80*Zfk
104.cash disbursement 现金支出 [#b2%G1
105.bank statement 银行对账单 8I#D`yVKc
106.bank reconciliation 银行存款余额调节表 ?S`>>^
107.balance sheet date 资产负债表日 \9m*(_Q
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108.net realizable value 可变现净值 4O$2]D.\
109.storeroom 仓库 3:`XG2'
110.sale invoice 销售发票 2<6j1D^jM
111.price list 价目表 5w3Fqu>39?
112.positive confirmation request 积极式询证函 Y`li> .\
113.negative confirmation request 消极式询证函 ;;#nV$
114.purchase requisition 请购单 %J P!{mqj
115.receiving report 验收报告 x-Z^Q C
116.gross margin 毛利 mnQ'X-q3iO
117.manufacturing overhead 制造费用 \Ow,CUd
118.material requisition 领料单 gA:TL{X0
119.inventory-taking 存货盘点 VTw/_Hf2p
120.bond certificate 债券 'D6
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121.stock certificate 股票 sBjXE>_#)
122.audit report 审计报告 !#}>Hv^N
123.entity 被审计单位
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124.addressee of the audit report 审计报告的收件人 F=Y S^
125.unqualified opinion 无保留意见 L#j/0IHD
126.qualified opinion 保留意见 '`o[+.
127.disclaimer of opinion 无法表示意见 5'
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128.adverse opinion 否定意见 L|67f4
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A (1)ABC 作业基础成本计算 Rc9<^g`
A (2)absorbed overhead 已吸收制造费用 /$
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A (3)absorption costing 吸收成本计算 /H&aMk}J@y
A (4)account 账户,报表 "iek,Y}j7
A (5)accounting postulate 会计假设 kK?zVH-!
A (6)accounting series release 会计公告文件 [j0w\{
A (7)accounting valuation 会计计价 qx%jAs+~
A (8)account sale 承销清单 |5ONFde"0
A (9)accountability concept 经营责任概念 P|}\/}{`
A (10)accountancy 会计职业 $
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A (11)accountant 会计师 $c=&0yt5
A (12)accounting 会计 $9H[3OZPVv
A (13)agency cost 代理成本 1uM/2sX
A (14)accounting bases 会计基础 _E
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A (15)accounting manual 会计手册 *8-p7,D
A (16)accounting period 会计期间 #"r kuDO
A (17)accounting policies 会计方针 ,y.3
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A (18)accounting rate of return 会计报酬率 w%u5<
A (19)accounting reference date 会计参照日 -1m vhR~
A (20)accounting reference period 会计参照期间 Xp^$
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A (21)accrual concept 应计概念 7^wE$7hS
A (22)accrual expenses 应计费用 <!!nI%NC
A (23)acid test ration 速动比率(酸性测试比率) Iw
RQL%
A (24)acquisition 购置 <.$,`m,
A (25)acquisition accounting 收购会计 3^ ~Zj95M
A (26)activity based accounting 作业基础成本计算 EXHR(t}e
A (27)adjusting events 调整事项 -tP.S1D
A (28)administrative expenses 行政管理费 %!wq:~B1
A (29)advice note 发货通知 $rB!Ex{@ac
A (30)amortization 摊销 t|=n1\=?
A (31)analytical review 分析性检查 ?*o;o?5s^
A (32)annual equivalent cost 年度等量成本法 Fwv\ pJ}$
A (33)annual report and accounts 年度报告和报表 BhkAQEsWTQ
A (34)appraisal cost 检验成本 gV`S%
A (35)appropriation account 盈余分配账户 npj5U/
A (36)articles of association 公司章程细则 1^sb T[%R
A (37)assets 资产 lk o3]A3
A (38)assets cover 资产保障 Sw
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A (39)asset value per share 每股资产价值 ybYXD?
A (40)associated company 联营公司 %*p^$5L<
A (41)attainable standard 可达标准 E7LbSZ
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A (42)attributable profit 可归属利润 .h6Y<
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A (43)audit 审计 Ou!)1UFI
A (44)audit report 审计报告 kPedX
A (45)auditing standards 审计准则 $w `veP
A (46)authorized share capital 额定股本 |VYr=hjo
A (47)available hours 可用小时 K*:Im#Q
A (48)avoidable costs 可避免成本 Xv&%2-V;
B (49)back-to-back loan 易币贷款 +7^w9G
B (50)backflush accounting 倒退成本计算 )u
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B (51)bad debts 坏帐 >vxWx[fRu
B (52)bad debts ratio 坏帐比率 Xky@[Td*
B (53)bank charges 银行手续费 (xQI($Wq*M
B (54)bank overdraft 银行透支 !xH,y
B (55)bank reconciliation 银行存款调节表 {[lx!QF 8&
B (56)bank statement 银行对账单 2_I+mQ
B (57)bankruptcy 破产 m&ZJqsZIL
B (58)basis of apportionment 分摊基础 .Nk6
B (59)batch 批量 `>y[wa>9r
B (60)batch costing 分批成本计算 D/*vj|
B (61)beta factor B(市场)风险因素 x' ?.~
B (62)bill 账单 /rOnm=P+Q
B (63)bill of exchange 汇票 `
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B (64)bill of landing 提单 G\uU- z$)
B (65)bill of materials 用料预计单 Pgx+\;w"
B (66)bill payable 应付票据 7s!AHyZ
B (67)bill receivable 应收票据 WQTendS
B (68)bin card 存货记录卡 sB8p(
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B (69)bonus 红利 Z{
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B (70)book-keeping 薄记 Q>V?w gZ
B (71)Boston classification 波士顿分类 I,w^?o
B (72)breakeven chart 保本图 QdirE4W
B (73)breakeven point 保本点 (w}r
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B (74)breaking-down time 复位时间 R'r|E_
B (75)budget 预算 "LXXs0
B (76)budget center 预算中心 zQ=a
ey%
B (77)budget cost allowance 预算成本折让 zK,~ 37)\
B (78)budget manual 预算手册 %{Xm5#m
B (79)budget period 预算期间 ItMl4P`|
B (80)budgetary control 预算控制 { .cB>L
B (81)budgeted capacity 预算生产能力 [KD}U-(Wg
B (82)burden 制造费用 v F]
B (83)business center 经营中心 5#P: "U
B (84)business entity 营业个体 ZIDFF
B (85)business unit 经营单位 Fu#Y7)r
B (86)buy-out management 管理性购买产权 8R&z3k;!t
B (87)by-product 副产品 (tTLK0V-|3
C (88)called-up share capital 催缴股本 ,,XS;X?
C (89)capacity 生产能力 +7`u9j.
C (90)capacity ratios 生产能力比率 gp%tMTI1
C (91)capital 资本 +V6j`
C (92)capital assets pricing model资本资产计价模式 Cx$9#3\
C (93)capital commitment 承诺资本 $B*qNYpPy.
C (94)capital employed 已运用的资本 |_!PD$i-
C (95)capital expenditure 资本支出 `Nkx7Z~w:
C (96)capital expenditureauthorization 资本支出核准 F=:F>6`
C (97)capital expenditure control 资本支出控制 gq=0L:
C (98)capital expenditure proposal资本支出申请 9]"\"ka3>
C (99)capital funding planning 资本基金筹集计划 >Zi|$@7t-
C (100)capital gain 资本收益 'Dnq+
C (101)capital investment appraisal资本投资评估 kg zwlKK
C (102)capital maintenance 资本保全 )x y9X0
C (103)capital resource planning 资本资源计划 >>/nuWdpO
C (104)capital surplus 资本盈余 \%P
ma8&d
C (105)capital turnover 资本周转率 l)|z2H
C (106)card 记录卡 w($XEv;
C (107)cash 现金 hU |LFjc
C (108)cash account 现金账户 GcPB'`!M
C (109)cash book 现金账薄 ~_(!}V
C (110)cash cow 金牛产品 (
?atGFgu
C (111)cash flow 现金流量 ^Z#<tN;
C (112)cash discounted 现金贴现 VG? yL2y
C (113)cash flow budget 现金流量预算 >eTf}#s?S
C (114)cash flow statement 现金流量表 pIk4V/fy
C (115)cash ledger 现金分类账 s9^"wN YQ
C (116)cash limit 现金限额 *9\oD~2Y
C (117)CCA 现时成本会计 0;.e#(`-
C (118)center 中心 %w;1*~bH
C (119)changeover time 变更时间 fJ,8g/f8
C (120)chartered entity 特许经济个体 :0i#=ODR
C (121)cheque 支票 \mqhugy
C (122)cheque register 支票登记薄 6,sR
avs
C (123)coin analysis 零钱分类 Q&\ZC?y4
C (124)classification 分类 TiwHLb9
C (125)clock card 工时卡 ?14X8Mb8W_
C (126)code 代码 EuhF$L1
C (127)commitment accounting 承诺确认会计 Nj! R9N
C (128)common cost 共同成本 bvt-leA=
C (129)company limited byguarantee 有限担保责任公司 ]IN-
C (130)company limited shares 股份有限公司 LA( f]Xmc
C (131)competitive position 竞争能力状况 N9~'P-V
C (132)concept 概念 P#M<CG9
C (133)conglomerate 跨行业企业 ,i1 fv
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C (134)consistency concept 一致性概念 c~Q`{2%+
C (135)consolidated accounts 合并报表 >EPaZp6
C (136)consolidation accounting 合并会计 Cf8R2(-4
C (137)consortium 财团 LGdf_M-f
C (138)contingency plan 应急计划 &@Ji+
C (139)contingent liabilities 或有负债 0O@[on;Bd
C (140)continuous operation 连续生产 f?oI'5R41
C (141)contra 抵消 2b vYF;<r
C (142)contract cost 合同成本 ~cWLu5
C (143)contract costing 合同成本计算 JC1BUheeb
C (144)contribution 贡献毛益 ~XN]?5GQf
C (145)contribution centre 贡献中心 "' LOaf$X
C (146)contribution chart 贡献图 Y D1g]p
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 i1kh@s~8UC
C (148)contribution to salesration 贡献毛益对销售比率 ^+.e5roBKj
C (149)control 控制 oQE_?">w
C (150)control account 控制帐户 +#2@G}j
C (151)control limits 控制限度 6M2i?c
C (152)controllability concept 可控制概念 Av\0GqF
C (153)controllable cost 可控制成本 `K ~>!d_
C (154)conversion cost 加工成本 J[Y lo&w3
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 9 ;! uV>-H
C (156)corporate appraisal 公司评估 U7f#Z
C (157)corporate planning 公司计划 Lt
ZWs0l0
C (158)corporate social reporting 公司社会报告 zjhR9
C (159)corporation 股份公司 P-
*RN
C (160)cost 成本 {;wK,dU
C (161)cost account 成本帐户 }sm56}_
C (162)cost accounting 成本会计 tF) k6*+
C (163)cost accounting manual 成本手册 uvAy#,
C (164)cost accounts calendar 成本报表的日历时间 dh7)N}2
C (165)cost adjustment 成本调整 ?7uStqa
C (166)cost allocation 成本分配 bC>yIjCTn
C (167)cost apportionment 成本分摊 UBpM8 /U
C (168)cost attribution 成本归属 ;U5x'}%0]
C (169)cost audit 成本审计 V%Z[,C
u+
C (170)cost behaviour 成本性态 %[31ZFYB
C (171)cost benefit analysis 成本效益分析 y0Q/B|&[
C (172)cost center 成本中心 Yqj.z| }Nb
C (173)cost driver 成本动因