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注会《审计》英语常用词汇 rWr/ p^~
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1.audit 审计 e[4V%h
2.attestation 鉴证 fOBN=y6x
3.credibility 可信赖程度 C_-E4I
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4.audit of financial statements 财务报表审计 +qE
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5.agreed-upon procedures 执行商定程序 &z ksRX
6.high levels of assurance 高水平保证 JK^[{1
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7.compilation 编制 oyQ0V94j
8.reliability 可靠性 aL)Hv k:
9.relevance 相关性 )0|):g
10.professional skepticism 职业谨慎 $c9=mjwH
11.objectivity 客观性
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12. professional competence 专业胜任能力 zPBfiK_hV
13.Senior/CPA-in-charge 项目经理 #JS
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14.audit engagement letter 业务约定书 d
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15.recurring audit 连续审计
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16.the client 委托人 eBvW#Hzp
17.change CPA 更换注册会计师 5B|,S1b
18.the existing CPA 现任注册会计师 EIK*49b2
19.the successor CPA 后任注册会计师 sRi %1r7
20.the preceding CPA前任注册会计师 #Q+R%p[D
21.issue the audit report 出具审计报告 n_;S2KM
22.expert 专家 ^srs$
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23.the board of directors 董事会 <ge}9pU)o^
24.knowledge of the entity‘ s business 了解被审计单位情况 @YB85p"]J.
25.assess material misstatement risks评估重大错报风险 J0qXtr%h\
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< )72-h
27.a general knowledge of —— 初步了解―――的情况 X7&U3v
28.a more knowledge of—— 进一步了解的情况 EE9vk*[@C
29.the prior year‘s working papers 以前年度工作底稿 J!<#Nc
30.minutes of meeting 会议纪要 Xq%*#)M;
31.business risks 经营风险
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32.appropriateness 适当性 L5C2ng>
33.accounting estimate 会计估计 4tnjXP8
34.management representations 管理层声明 :p$EiR
35.going concern assumption 持续经营假设 TK %<a/
36.audit plan 审计计划 "uS7PplyO
37.significant audit areas 重点审计领域
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38.error 错误 w>vmF cp
39.fraud舞弊 %09*l%,;
40.modified or additional procedures 修改或追加审计程序 U%,;N\:_
41.misappropriation of assets 侵占资产 19w_tSg
42.transactions without substance 虚假交易 xv&S[=Dt
43.unusual pressures 异常压力 q xSs
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44.the suspected noncompliance 涉嫌存在违法行为 iP,v=pS6
45.materialiy 重要性 >F|qb*Tm7
46.exceed the materiality level 超过重要性水平 /pU|ZA.z'2
47.approach the materiality level 接近重要性水平 %xpd(&)n
48.an acceptably low level 可接受水平 FdM<;}6T
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 ex=)H%_|
50.misstatements or omissions 错报或漏报 ;x16shH
51.aggregate 总计 6~3jn+K$1
52.subsequent events 期后事项 $>(9~Yh0
53.adjust the financial statements 调整财务报表 )Oo2<:"
54.perform additional audit procedures 实施追加的审计程序 *@~`d*d
55.audit risk 审计风险 a>?p.!BM
56.detection risk 检查风险 ?4MSgu
57.inappropriate audit opinion 不适当的审计意见 kMqD
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58.material misstatement 重大的错报 PJ0Jjoh"Y
59.tolerable misstatement 可容忍错报 IuDT=A
60.the acceptable level of detection risk 可接受的检查风险 o[n<M>@
61.assessed level of material misstatement risk 重大错报风险的评估水平 Tfr`?:yF
62.simall business 小规模企业 W1;=J^<&1
63.accounting system 会计系统 9D%qXU
64.test of control 控制测试 u(8
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65.walk-through test 穿行测试 wn{]#n=|l
66.communication 沟通 (<
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67.flow chart 流程图 %B0w~[!4}
68.reperformance of internal control 重新执行 Dl&PL
69.audit evidence 审计证据 *b:u*`@
70.substantive procedures 实质性程序 Vv2{^!aZ
71.assertions 认定 R~!\-6%_
72.esistence 存在 Mc!2mE%47m
73.occurrence 发生 nZ541o@t9
74.completeness 完整性 i'Wcf1I-=
75.rights and obligations 权利和义务 Q|Nzbmwh
76.valuation and allocation 计价和分摊 2c"/QT
77.cutoff 截止 <3)|44.o&
78.accuracy 准确性 cB_pyX9Z
79.classification 分类 |$Qp0vOA}
80.inspection 检查 #g F2(iK6
81.supervision of counting 监盘 F68},N>vr@
82.observation 观察 0c`sb+?
83.confirmation 函证 WI0QLR'
84.computation 计算 gO9'q='5l
85.analytical procedures 分析程序 G 2!}R
86.vouch 核对 Y'2-yB
87.trace 追查 3_C98C
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88.audit sampling 审计抽样 ^4RO
89.error 误差 Ko4)0&
90.expected error 预期误差 PIgGXNo
91.population 总体 4+-5,t7
92.sampling risk 抽样风险 E7k-pquvE
93.non- sampling risk 非抽样风险 !~?W \b\:
94.sampling unit 抽样单位 fYb KmB
95.statistical sampling 统计抽样 =jsx(3V
96.tolerable error 可容忍误差 D xe-XKNc.
97.the risk of under reliance 信赖不足风险 ;tXB46
98.the risk of over reliance 信赖过度风险 /L)?> tg
99.the risk of incorrect rejection 误拒风险 o*?[_{xW
100. the risk of incorrect acceptance 误受风险 FK-}i|di
101.working trial balance 试算平衡表 e',hC0&S
102.index and cross-referencing 索引和交叉索引 qK{|Q
103.cash receipt 现金收入 IES41y<
104.cash disbursement 现金支出 t) ;
105.bank statement 银行对账单 Dp%5$wF)8
106.bank reconciliation 银行存款余额调节表 &"sX^6t
107.balance sheet date 资产负债表日 qw6EP C
108.net realizable value 可变现净值 Z`^
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109.storeroom 仓库 9 )ACgz&(
110.sale invoice 销售发票 [t {vYo
111.price list 价目表 ])+Sc"g4k
112.positive confirmation request 积极式询证函 u4go*#
113.negative confirmation request 消极式询证函 rat=)n)"t
114.purchase requisition 请购单 yW%&_s0
115.receiving report 验收报告 un.G6| S
116.gross margin 毛利 A"Tc^Ij
117.manufacturing overhead 制造费用 3s3
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118.material requisition 领料单 jB*9 !xrd,
119.inventory-taking 存货盘点 zf M<x,XdY
120.bond certificate 债券 9` OG
121.stock certificate 股票 eUX@
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122.audit report 审计报告 z:dXc
123.entity 被审计单位 ['/;'NhdlY
124.addressee of the audit report 审计报告的收件人 e@='Q H
125.unqualified opinion 无保留意见 sZ0g99eX
126.qualified opinion 保留意见 8yY"x
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127.disclaimer of opinion 无法表示意见 /E=h{|
128.adverse opinion 否定意见 9m<wcZ
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A (1)ABC 作业基础成本计算 .q
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A (2)absorbed overhead 已吸收制造费用 XMjI}SPG
A (3)absorption costing 吸收成本计算 !O 0ZD4/{4
A (4)account 账户,报表 h<PYE]?l
A (5)accounting postulate 会计假设 \9dz&H
A (6)accounting series release 会计公告文件 fs]#/* RR
A (7)accounting valuation 会计计价 =YS!soO
A (8)account sale 承销清单 8Uj68Jl?
A (9)accountability concept 经营责任概念 !X \Sp}
A (10)accountancy 会计职业 4v rm&k
A (11)accountant 会计师 sV9{4T~#|
A (12)accounting 会计 ^4n2
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A (13)agency cost 代理成本 $#6Fnhh}
A (14)accounting bases 会计基础 f]@[4<N y
A (15)accounting manual 会计手册 T=
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A (16)accounting period 会计期间 -~QlHp&SY
A (17)accounting policies 会计方针 {jj]K.&
A (18)accounting rate of return 会计报酬率 \#h})`
A (19)accounting reference date 会计参照日 4<=eK7;XR
A (20)accounting reference period 会计参照期间 @c.11nfn`
A (21)accrual concept 应计概念 D'HL /[@`
A (22)accrual expenses 应计费用 h$#4ebp
A (23)acid test ration 速动比率(酸性测试比率) A"P\4
A (24)acquisition 购置 z{ Zimr
A (25)acquisition accounting 收购会计 lW{I`r\]
A (26)activity based accounting 作业基础成本计算 mSVX4XW<
A (27)adjusting events 调整事项 &F@tmM~
A (28)administrative expenses 行政管理费 ;/6:lL
A (29)advice note 发货通知 .#:@cP~v
A (30)amortization 摊销 I1eb31<
A (31)analytical review 分析性检查 bTA14&&q
A (32)annual equivalent cost 年度等量成本法 rRF+\cP?.
A (33)annual report and accounts 年度报告和报表 MY0[Oq cm=
A (34)appraisal cost 检验成本 LaAgoarN
A (35)appropriation account 盈余分配账户 $G^H7|PzdC
A (36)articles of association 公司章程细则 f_z2#,g
A (37)assets 资产 "GIg|3
A (38)assets cover 资产保障 xc3Ov9`8%
A (39)asset value per share 每股资产价值 !VJT"Ds_
A (40)associated company 联营公司 H4K(SGx
A (41)attainable standard 可达标准 zD#+[XI]K
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A (42)attributable profit 可归属利润 3RTB~K8:{
A (43)audit 审计 (AyRs7Dkn
A (44)audit report 审计报告 _zVbqRHlw
A (45)auditing standards 审计准则 Aw_R
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A (46)authorized share capital 额定股本 <E(-QJ
A (47)available hours 可用小时 |zr)hC
A (48)avoidable costs 可避免成本 ]ci|$@V
B (49)back-to-back loan 易币贷款 0*]<RM
B (50)backflush accounting 倒退成本计算 v]d?6g
B (51)bad debts 坏帐 z~A(IQO
B (52)bad debts ratio 坏帐比率 U3VsMV*Y
B (53)bank charges 银行手续费 6832N3=
B (54)bank overdraft 银行透支 T^f&58{ 7
B (55)bank reconciliation 银行存款调节表 YA/H;707l
B (56)bank statement 银行对账单 EP%
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B (57)bankruptcy 破产 [\w>{
B (58)basis of apportionment 分摊基础 +wPvQKVfI
B (59)batch 批量 s]V{}bY`
B (60)batch costing 分批成本计算 l#J>It\
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 O7L6Htya
B (63)bill of exchange 汇票 #q^>qX
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B (64)bill of landing 提单 G41$oalQ1
B (65)bill of materials 用料预计单 }!J/ 9WKgU
B (66)bill payable 应付票据 O+3D
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B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 u.xA}yVS
B (69)bonus 红利 3 `C3+
B (70)book-keeping 薄记 z<C~DH
B (71)Boston classification 波士顿分类 8)2u@sx%
B (72)breakeven chart 保本图 vr]dRStr
B (73)breakeven point 保本点 v2dSC(hRZ
B (74)breaking-down time 复位时间 qkyX*_}
B (75)budget 预算
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B (76)budget center 预算中心 m<VL19o>R
B (77)budget cost allowance 预算成本折让 v*T@<]f3j
B (78)budget manual 预算手册 Snvj9Nr
B (79)budget period 预算期间 {3yws4
B (80)budgetary control 预算控制 :Q%yW%St$
B (81)budgeted capacity 预算生产能力 XQ?)
B (82)burden 制造费用 H6+st`{
B (83)business center 经营中心 r%?}5"*
B (84)business entity 营业个体 nh_xbo5L[
B (85)business unit 经营单位 n*]x02:LjZ
B (86)buy-out management 管理性购买产权 !un"XI0`t<
B (87)by-product 副产品 {UjIxV(J
C (88)called-up share capital 催缴股本 C ^ k3* N
C (89)capacity 生产能力 J jL0/&
C (90)capacity ratios 生产能力比率 Q!$kUcky9
C (91)capital 资本 l>Oe ,`9O
C (92)capital assets pricing model资本资产计价模式 I[
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C (93)capital commitment 承诺资本 F^[Rwzv>c
C (94)capital employed 已运用的资本 zJym`NF
C (95)capital expenditure 资本支出 ,jdKcWy'
C (96)capital expenditureauthorization 资本支出核准 U1@P/
C (97)capital expenditure control 资本支出控制 ^SES')x
C (98)capital expenditure proposal资本支出申请 =?QQb>
C (99)capital funding planning 资本基金筹集计划 ~o\]K
C (100)capital gain 资本收益 r'}k`A5>
C (101)capital investment appraisal资本投资评估 [+5SE
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C (102)capital maintenance 资本保全 SZ1pf#w!
C (103)capital resource planning 资本资源计划 ]{ l
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C (104)capital surplus 资本盈余 X$Qi[=L
C (105)capital turnover 资本周转率 ,@j&q
C (106)card 记录卡 m+JG
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C (107)cash 现金 ? F:C!_
C (108)cash account 现金账户 /:];2P6#X
C (109)cash book 现金账薄 @C6DOB
C (110)cash cow 金牛产品 3_['[}
C (111)cash flow 现金流量 % w/1Uo24
C (112)cash discounted 现金贴现 LB 5EGw
C (113)cash flow budget 现金流量预算 Lzb [%?
C (114)cash flow statement 现金流量表 ^*T{-U'
C (115)cash ledger 现金分类账 ~8qFM
C (116)cash limit 现金限额 O#ajoE
C (117)CCA 现时成本会计 [
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C (118)center 中心 +vY`?k`
C (119)changeover time 变更时间 5EZr"[8M
C (120)chartered entity 特许经济个体 n@8{FoF
C (121)cheque 支票 >5Rw~
C (122)cheque register 支票登记薄 dXSb%ho
C (123)coin analysis 零钱分类 ~<Qxw>S#
C (124)classification 分类 +/ d8d
C (125)clock card 工时卡 l<:)rg^,
C (126)code 代码 D}C*8s bC}
C (127)commitment accounting 承诺确认会计 c;
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C (128)common cost 共同成本 m_W.r+s~C4
C (129)company limited byguarantee 有限担保责任公司 $+yQ48Wq
C (130)company limited shares 股份有限公司 h3ZL0Fi*
C (131)competitive position 竞争能力状况 +(hwe
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C (132)concept 概念 8YkH
C (133)conglomerate 跨行业企业 Q? |M BTo
C (134)consistency concept 一致性概念 bSKV|z/x
C (135)consolidated accounts 合并报表 I;PO$T
C (136)consolidation accounting 合并会计 *fyEw\`a
C (137)consortium 财团 <i@jD
C (138)contingency plan 应急计划 fXR_)d
C (139)contingent liabilities 或有负债 @G&xq"Fg7
C (140)continuous operation 连续生产 YV+dUvz
C (141)contra 抵消 9S`b7U=P
C (142)contract cost 合同成本 $XzlW=3y
C (143)contract costing 合同成本计算 <qZ+U4@I)
C (144)contribution 贡献毛益 fae yk]u
C (145)contribution centre 贡献中心 ymJw{&^am
C (146)contribution chart 贡献图 Ho*RLVI0U
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >Qu^{o
C (148)contribution to salesration 贡献毛益对销售比率 `SpS?mWA
C (149)control 控制 eyp\h8!u_
C (150)control account 控制帐户 bao5^t}
C (151)control limits 控制限度 GOgT(.5
C (152)controllability concept 可控制概念 mAERZ<I
C (153)controllable cost 可控制成本 :l[Q
C (154)conversion cost 加工成本 m.X+sP-e
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 L{ ^@O0S
C (156)corporate appraisal 公司评估 Q>Q}/{8!
C (157)corporate planning 公司计划 mqxy(zS]
C (158)corporate social reporting 公司社会报告 |xC
TX
C (159)corporation 股份公司 >dH*FZ:c
C (160)cost 成本 \?IwR]@y
C (161)cost account 成本帐户 Jm^jz
C (162)cost accounting 成本会计 Z1}zf(JU
C (163)cost accounting manual 成本手册 AMiFsgBj
C (164)cost accounts calendar 成本报表的日历时间 |1 6v4 R
C (165)cost adjustment 成本调整 9`VF
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C (166)cost allocation 成本分配 Z0@ImhejuB
C (167)cost apportionment 成本分摊 &xT~;R^
C (168)cost attribution 成本归属 BFRSYwPr
C (169)cost audit 成本审计 xJ.!Q)[
C (170)cost behaviour 成本性态 3`!KndY1
C (171)cost benefit analysis 成本效益分析 U~c;W@T
C (172)cost center 成本中心 1F8EL)9
C (173)cost driver 成本动因