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注会《审计》英语常用词汇 !a4pKN`qLY
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1.audit 审计 }&EPH}V2n
2.attestation 鉴证 }J"}poB:
3.credibility 可信赖程度 c1!h;(&
4.audit of financial statements 财务报表审计 Q>= :$I
5.agreed-upon procedures 执行商定程序 \$GlB+ iCx
6.high levels of assurance 高水平保证 )*$'e<?`
7.compilation 编制 q=g;TAXZl
8.reliability 可靠性 E}4R[6YD
9.relevance 相关性 z l@
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10.professional skepticism 职业谨慎 B!rY\ ?W
11.objectivity 客观性 JZ80 |-c
12. professional competence 专业胜任能力 .gx*gX1<
13.Senior/CPA-in-charge 项目经理 62a{Ggs{
14.audit engagement letter 业务约定书 ;h3c+7u1
15.recurring audit 连续审计 O,XVA
16.the client 委托人 yv]/A<gP+
17.change CPA 更换注册会计师 9boNB"h]T
18.the existing CPA 现任注册会计师 M>8#is(pV
19.the successor CPA 后任注册会计师 ,Cde5A{K
20.the preceding CPA前任注册会计师 I`zn#U'
21.issue the audit report 出具审计报告 n:Ka@
22.expert 专家 Ws.F=kS>h
23.the board of directors 董事会 :J}L| `U9
24.knowledge of the entity‘ s business 了解被审计单位情况 sDw&U?gUv
25.assess material misstatement risks评估重大错报风险 S'vrO}yU
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 ;NBJ@E,
27.a general knowledge of —— 初步了解―――的情况 c9r, <TR9
28.a more knowledge of—— 进一步了解的情况 ,7z.%g3+z
29.the prior year‘s working papers 以前年度工作底稿 3zv_q&+8b
30.minutes of meeting 会议纪要 R\
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31.business risks 经营风险 mGwBbY+5n
32.appropriateness 适当性 Pr<.ld\
33.accounting estimate 会计估计 0x[v)k9"0
34.management representations 管理层声明 fPa FL}&
35.going concern assumption 持续经营假设 W=%}~7*
36.audit plan 审计计划 rp+&ax}Wh
37.significant audit areas 重点审计领域 wHAoO#`wn5
38.error 错误 @=isN'>] O
39.fraud舞弊 .Hc]?R]
40.modified or additional procedures 修改或追加审计程序 ?%{v1(
41.misappropriation of assets 侵占资产 k7'B5zVd
42.transactions without substance 虚假交易 Mb"i}Yt{
43.unusual pressures 异常压力 N>xs@_"o
44.the suspected noncompliance 涉嫌存在违法行为 ENr\+{{%
45.materialiy 重要性 K!0vvP2H
46.exceed the materiality level 超过重要性水平
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47.approach the materiality level 接近重要性水平 ezgP
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48.an acceptably low level 可接受水平 (
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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
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50.misstatements or omissions 错报或漏报 Qis[j-?:
51.aggregate 总计 TW7
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52.subsequent events 期后事项 n&pi
53.adjust the financial statements 调整财务报表 71Q-_Hi
54.perform additional audit procedures 实施追加的审计程序 :Bz*vH
55.audit risk 审计风险 Q+$+{g-8
56.detection risk 检查风险 vB
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57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 +.!
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59.tolerable misstatement 可容忍错报 BRi\&&<4
60.the acceptable level of detection risk 可接受的检查风险 /YKg.DA|
61.assessed level of material misstatement risk 重大错报风险的评估水平 eR$qw#%c*
62.simall business 小规模企业 a;r,*zZ="
63.accounting system 会计系统 [:&4 Tp*C
64.test of control 控制测试 /2Y t\=S=
65.walk-through test 穿行测试 wi|'pKG
66.communication 沟通 iOYC1QFi?
67.flow chart 流程图 \L($;8`\
68.reperformance of internal control 重新执行 /xUTm=w7u
69.audit evidence 审计证据 ?suxoP%
70.substantive procedures 实质性程序 \_bk+}WJ]s
71.assertions 认定 fzT|{vG8
72.esistence 存在 8
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73.occurrence 发生 Po~{Mpe
74.completeness 完整性 S%uwQ!=O8
75.rights and obligations 权利和义务 x\z*iv
76.valuation and allocation 计价和分摊 k?zw4S
77.cutoff 截止 7_xQa$U[
78.accuracy 准确性 H$bu*o-Z
79.classification 分类 +*Y/+.4WE$
80.inspection 检查 ]|KOc& y:I
81.supervision of counting 监盘 P-[6'mw`
82.observation 观察 P|`pJYe
83.confirmation 函证 OuWG.Za
84.computation 计算 \qj4v^\
85.analytical procedures 分析程序 FZf{kWH
86.vouch 核对 Ro\ U T64
87.trace 追查 b*i_'k}*<g
88.audit sampling 审计抽样 o/I'Qi$v-
89.error 误差 OHTJQ5%zL
90.expected error 预期误差 uQk}
91.population 总体 5 YjqN
92.sampling risk 抽样风险 'M8wjU
93.non- sampling risk 非抽样风险 C^oj/}^
94.sampling unit 抽样单位 lR3`4bHA
95.statistical sampling 统计抽样 YflM*F`
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 lKKg n{R
98.the risk of over reliance 信赖过度风险 b9`vYnLk
99.the risk of incorrect rejection 误拒风险 ^Y[.-MJt+
100. the risk of incorrect acceptance 误受风险 j]Y`L?!Q
101.working trial balance 试算平衡表 \JjZ _R
102.index and cross-referencing 索引和交叉索引 h\dq]yOl
103.cash receipt 现金收入 *L7&P46
104.cash disbursement 现金支出 jRdmQmTJ
105.bank statement 银行对账单 k;BXt:jDq
106.bank reconciliation 银行存款余额调节表 Y=0D[o8
107.balance sheet date 资产负债表日 )zn`qaHK@e
108.net realizable value 可变现净值 4k%y*L
109.storeroom 仓库 K{DsGf,
110.sale invoice 销售发票 lqdil l\
111.price list 价目表
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112.positive confirmation request 积极式询证函 uknX py))
113.negative confirmation request 消极式询证函 X^Dklqqy
114.purchase requisition 请购单 5AFy6Ab
115.receiving report 验收报告 re}_+svU
116.gross margin 毛利 N(ov.l;
117.manufacturing overhead 制造费用 tAPn? d5
118.material requisition 领料单 F{,<6/ayRz
119.inventory-taking 存货盘点 r2!\Ts 5v
120.bond certificate 债券 jgpSFb<9F
121.stock certificate 股票 "wqN,}bj\
122.audit report 审计报告 'LC-/_g
123.entity 被审计单位 Hst]}g' .
124.addressee of the audit report 审计报告的收件人 0i|z$QRL~
125.unqualified opinion 无保留意见 *z852@
126.qualified opinion 保留意见 ^UJB%l
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 <?8aM7W7
A (2)absorbed overhead 已吸收制造费用 yzI`&?
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A (3)absorption costing 吸收成本计算 gdr"34%vbM
A (4)account 账户,报表 $f>h_8cla
A (5)accounting postulate 会计假设 >G#SfE$0
A (6)accounting series release 会计公告文件 9szUN;:ZZ
A (7)accounting valuation 会计计价 FUTD/y]Lu
A (8)account sale 承销清单 VAD9mS^~
A (9)accountability concept 经营责任概念 yq7gBkS
A (10)accountancy 会计职业 @}{lp'8FYi
A (11)accountant 会计师 fGtYvl O-5
A (12)accounting 会计 gPT<%F
A (13)agency cost 代理成本 \mo NpKf
A (14)accounting bases 会计基础 rg5ZxN|g
A (15)accounting manual 会计手册 Z.QgL=
A (16)accounting period 会计期间 2oBT
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A (17)accounting policies 会计方针 UA0
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A (18)accounting rate of return 会计报酬率 \5
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A (19)accounting reference date 会计参照日 7oWT6Qa5
A (20)accounting reference period 会计参照期间 .dwy+BzS
A (21)accrual concept 应计概念 v^0*{7N'
A (22)accrual expenses 应计费用 UgD|tuz]
A (23)acid test ration 速动比率(酸性测试比率) /8Wfs5N
A (24)acquisition 购置 j-$F@p_2F
A (25)acquisition accounting 收购会计 NoAgZ{))
A (26)activity based accounting 作业基础成本计算 Bz+zEXBC
A (27)adjusting events 调整事项 |$:y8H'J
A (28)administrative expenses 行政管理费 4it^-M
A (29)advice note 发货通知 B=d
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A (30)amortization 摊销 R]LuZN
A (31)analytical review 分析性检查 j0wpaIp
A (32)annual equivalent cost 年度等量成本法 y3+iADo.p
A (33)annual report and accounts 年度报告和报表 N e<D'-
A (34)appraisal cost 检验成本 d YliC
A (35)appropriation account 盈余分配账户 1-=ZIHW
A (36)articles of association 公司章程细则 1fOH$33
A (37)assets 资产 zBjtPtiiI8
A (38)assets cover 资产保障
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A (39)asset value per share 每股资产价值 RW4,j&)
A (40)associated company 联营公司 /$=<"Y7&g
A (41)attainable standard 可达标准 OaH1xZNOC`
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A (42)attributable profit 可归属利润 m+!T
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A (43)audit 审计 G2y`yg
A (44)audit report 审计报告 $p;<1+!
A (45)auditing standards 审计准则 b/soU2?^
A (46)authorized share capital 额定股本 Y
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A (47)available hours 可用小时 )W,.xP
A (48)avoidable costs 可避免成本 eYQPK?jo
B (49)back-to-back loan 易币贷款 23p1Lb9P
B (50)backflush accounting 倒退成本计算 k[Ue}L|
B (51)bad debts 坏帐 UKpc3Jo:~
B (52)bad debts ratio 坏帐比率 wl.a|~-
B (53)bank charges 银行手续费 ^:cc3wt'3[
B (54)bank overdraft 银行透支 /?Y]wY
B (55)bank reconciliation 银行存款调节表 $a#-d;
B (56)bank statement 银行对账单 1DRih>+#
B (57)bankruptcy 破产 e0:[,aF`
B (58)basis of apportionment 分摊基础 J\l'nqS"
B (59)batch 批量 5Y4#aq
B (60)batch costing 分批成本计算 DJJd_
B (61)beta factor B(市场)风险因素 1@:BUE;jZ
B (62)bill 账单 ss0`9:z
B (63)bill of exchange 汇票 g-LMct8$
B (64)bill of landing 提单 :B7dxE9[r
B (65)bill of materials 用料预计单 YAP,#a
B (66)bill payable 应付票据 = 9!|%j
B (67)bill receivable 应收票据 or
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B (68)bin card 存货记录卡 csjCXT=Ve
B (69)bonus 红利 3j7Na#<tL3
B (70)book-keeping 薄记 <8iu :nR
B (71)Boston classification 波士顿分类 {oftZXwf
B (72)breakeven chart 保本图 s1>d)2lX
B (73)breakeven point 保本点 /e;E+
B (74)breaking-down time 复位时间 3C
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B (75)budget 预算 Ud& '*,
B (76)budget center 预算中心 OK" fFv
B (77)budget cost allowance 预算成本折让 rbl7-xhC7
B (78)budget manual 预算手册 _Kwp8_kTr
B (79)budget period 预算期间 (.pi ,+Ws
B (80)budgetary control 预算控制 f\vMdY
B (81)budgeted capacity 预算生产能力 (yK@(euG
B (82)burden 制造费用 U
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B (83)business center 经营中心 tjg?zlj
B (84)business entity 营业个体 M(U<H;Csk
B (85)business unit 经营单位 @j<Q2z^
B (86)buy-out management 管理性购买产权 `$t|O&z
B (87)by-product 副产品 z'01V8e
C (88)called-up share capital 催缴股本 U1;&G
C (89)capacity 生产能力 m*'hHt
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C (90)capacity ratios 生产能力比率 v\2-%
C (91)capital 资本 QV[#^1
C (92)capital assets pricing model资本资产计价模式 $d*PY_
C (93)capital commitment 承诺资本 #b9V&/ln
C (94)capital employed 已运用的资本 (Xl+Zi>\{
C (95)capital expenditure 资本支出 \7PC2IsT3
C (96)capital expenditureauthorization 资本支出核准 B:96E&
C (97)capital expenditure control 资本支出控制 ~%L=<TBAc
C (98)capital expenditure proposal资本支出申请 B9dc*
C (99)capital funding planning 资本基金筹集计划 37b6w6{D
C (100)capital gain 资本收益 ]@!3os,CNF
C (101)capital investment appraisal资本投资评估 / ?'FSWDU
C (102)capital maintenance 资本保全 3Z}v%=5
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C (103)capital resource planning 资本资源计划 _0|@B8!J?
C (104)capital surplus 资本盈余 sSy!mtS
C (105)capital turnover 资本周转率 8ly6CP+^B
C (106)card 记录卡 W3gHzT?{
C (107)cash 现金 wvmcD%
C (108)cash account 现金账户 7.kgQ"?&
C (109)cash book 现金账薄 ^c]c`w
C (110)cash cow 金牛产品 t|m=X
C (111)cash flow 现金流量 y!c<P,Lt3f
C (112)cash discounted 现金贴现 fTt\@"V
C (113)cash flow budget 现金流量预算 A|(!\J0
C (114)cash flow statement 现金流量表 1i&|}"
C (115)cash ledger 现金分类账 op($+Q
C (116)cash limit 现金限额 {>Hn:jW<.
C (117)CCA 现时成本会计 c_T+T/O
C (118)center 中心
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C (119)changeover time 变更时间 Vn65:" O
C (120)chartered entity 特许经济个体 NJCSo(O
C (121)cheque 支票 v7/k0D .
C (122)cheque register 支票登记薄 ;+1ooeU
C (123)coin analysis 零钱分类 wf_ $#.;m
C (124)classification 分类 A=sz8?K+`
C (125)clock card 工时卡 ,3
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C (126)code 代码 WmOu#5*;
C (127)commitment accounting 承诺确认会计 ^CK
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C (128)common cost 共同成本 @KRia{
C (129)company limited byguarantee 有限担保责任公司 _*cKu>,O
C (130)company limited shares 股份有限公司 ~ike&k{
C (131)competitive position 竞争能力状况 WfHa
C (132)concept 概念 LYr9a(
C (133)conglomerate 跨行业企业 y eam-8
C (134)consistency concept 一致性概念 RivhEc1h%
C (135)consolidated accounts 合并报表 EE*|#
C (136)consolidation accounting 合并会计 7x]q>Y8T
C (137)consortium 财团 {v"Y!/
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C (138)contingency plan 应急计划 X%5 `B2Wu
C (139)contingent liabilities 或有负债 ?Y 5Vje[^
C (140)continuous operation 连续生产
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C (141)contra 抵消 Z<*"sFpAO
C (142)contract cost 合同成本 NiMsAI@j
C (143)contract costing 合同成本计算 kjDmwa+91T
C (144)contribution 贡献毛益 T 0qM"
C (145)contribution centre 贡献中心 u2IU/z8
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C (146)contribution chart 贡献图 2%|n}V[
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 .7M.bpmqE
C (148)contribution to salesration 贡献毛益对销售比率 \E'z+0
C (149)control 控制 %)Z,?DzZ
C (150)control account 控制帐户 +R7pdi
C (151)control limits 控制限度 /Ny#+$cfk
C (152)controllability concept 可控制概念 3a&HW
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C (153)controllable cost 可控制成本 T
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C (154)conversion cost 加工成本
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 =?_:h`}
C (156)corporate appraisal 公司评估 4];>O
C (157)corporate planning 公司计划 L
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C (158)corporate social reporting 公司社会报告 IgRi(q^b-
C (159)corporation 股份公司 OdOn wY
C (160)cost 成本 DXFDs=u
C (161)cost account 成本帐户 !K+hXQE1
C (162)cost accounting 成本会计 }=B~n0
C (163)cost accounting manual 成本手册 ~~O4!|t
C (164)cost accounts calendar 成本报表的日历时间 h/2@4XKj
C (165)cost adjustment 成本调整 =:t<!dp
C (166)cost allocation 成本分配 fQ1Dp
C (167)cost apportionment 成本分摊 W*?qOq
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C (168)cost attribution 成本归属 xL
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C (169)cost audit 成本审计 / U!xh3
C (170)cost behaviour 成本性态 HCx0'|J
C (171)cost benefit analysis 成本效益分析 Mf !S'\
C (172)cost center 成本中心 RR|X4h0.
C (173)cost driver 成本动因