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注会《审计》英语常用词汇 tE#;$Ss
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{e5DQ 21.
1.audit 审计 4a=QTq0p
2.attestation 鉴证 G*f\
/
3.credibility 可信赖程度 P~M[i9 V
4.audit of financial statements 财务报表审计 f_2(`T#
5.agreed-upon procedures 执行商定程序 hv`I`[/J
6.high levels of assurance 高水平保证 ^
-4~pDv^
7.compilation 编制 7$*X
8.reliability 可靠性 \ZA@r|=$
9.relevance 相关性 fC".K
Yjp
10.professional skepticism 职业谨慎 M@z_tR'3\
11.objectivity 客观性 -wT!g;v;%
12. professional competence 专业胜任能力 $XI.`L *g
13.Senior/CPA-in-charge 项目经理 [MuZ
^'dR
14.audit engagement letter 业务约定书 e%lxRN"b
15.recurring audit 连续审计 jV[;e15+
16.the client 委托人 PthgxB^
17.change CPA 更换注册会计师 }xry
18.the existing CPA 现任注册会计师 pm=m~
19.the successor CPA 后任注册会计师 #jh5% @
20.the preceding CPA前任注册会计师 ?rjB9AC_;t
21.issue the audit report 出具审计报告 R@-x!*z
22.expert 专家 a^8PB|G
23.the board of directors 董事会 84!Hd.H
24.knowledge of the entity‘ s business 了解被审计单位情况 F{4v[WP)
25.assess material misstatement risks评估重大错报风险 D4\[D8pD
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 t#xfso`4o
27.a general knowledge of —— 初步了解―――的情况 mPhu#oK'f
28.a more knowledge of—— 进一步了解的情况 >(-A"jf
29.the prior year‘s working papers 以前年度工作底稿 JA*+F1s
30.minutes of meeting 会议纪要 bZ_TW9mq
31.business risks 经营风险 8{i
O#C
32.appropriateness 适当性 zu.B>INe
33.accounting estimate 会计估计 5rmU
9L
34.management representations 管理层声明 L9<\vJ
35.going concern assumption 持续经营假设 1BEs> Sm
36.audit plan 审计计划 R
+U$;r8l
37.significant audit areas 重点审计领域 OIJT~Z}
38.error 错误 'zbvg0 T
39.fraud舞弊 OLqV#i[K#9
40.modified or additional procedures 修改或追加审计程序 damG*-7Svx
41.misappropriation of assets 侵占资产 yVgC1-8i*
42.transactions without substance 虚假交易 1yZA_x15:
43.unusual pressures 异常压力 `/Rqt+C
44.the suspected noncompliance 涉嫌存在违法行为 B]H8^
45.materialiy 重要性 aU~?&]
46.exceed the materiality level 超过重要性水平 O5aXa_A_u
47.approach the materiality level 接近重要性水平 #%2 d;V
48.an acceptably low level 可接受水平 C[}UQod0
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 >[Wjzg
50.misstatements or omissions 错报或漏报 c-PZG|<C[
51.aggregate 总计 P6O\\,B1A
52.subsequent events 期后事项 n0!2-Q5U)h
53.adjust the financial statements 调整财务报表 bU}v@Uk
54.perform additional audit procedures 实施追加的审计程序 J
jm={+@+
55.audit risk 审计风险 Ix6\5}.c 9
56.detection risk 检查风险 "a=Hr4C*r
57.inappropriate audit opinion 不适当的审计意见 hHhDs>tB
58.material misstatement 重大的错报 pY@QR?
F\
59.tolerable misstatement 可容忍错报 xnt) 1Q
60.the acceptable level of detection risk 可接受的检查风险 'Y#'ozSQv
61.assessed level of material misstatement risk 重大错报风险的评估水平 ccrWk*tr
62.simall business 小规模企业 tsJR:~
63.accounting system 会计系统 u5Vgi0}A
64.test of control 控制测试 /IG{j}
65.walk-through test 穿行测试 Uns%6o
66.communication 沟通 t^KQ*8clG
67.flow chart 流程图 l'/`2Y1
68.reperformance of internal control 重新执行 |$b8(g$s)
69.audit evidence 审计证据 F_(~b
70.substantive procedures 实质性程序 p<=Lh47 =
71.assertions 认定 L/[VpD
72.esistence 存在 IJ&Lk=2E]
73.occurrence 发生 ^8;MY5Wbs
74.completeness 完整性 MzX&|wimb
75.rights and obligations 权利和义务
(^35cj{s
76.valuation and allocation 计价和分摊 = V2Rq(jH
77.cutoff 截止 KCW2
UyE]
78.accuracy 准确性 !9WGZfK+0Y
79.classification 分类 OemY'M?ZQ
80.inspection 检查 7;o:r$08&}
81.supervision of counting 监盘 jwT` Z
82.observation 观察 Bd <0}
83.confirmation 函证 [9${4=Kq
84.computation 计算 b9RHsr]V
85.analytical procedures 分析程序 ?UAuUFueA
86.vouch 核对 s`_EkFw>Gl
87.trace 追查 a1~|?PCbY
88.audit sampling 审计抽样 ce9P-}d
89.error 误差 T2MC`s|`
90.expected error 预期误差 tkT,M,]?9
91.population 总体 Tj#S')s8
92.sampling risk 抽样风险
LNWS
93.non- sampling risk 非抽样风险 }[;ZZm?
94.sampling unit 抽样单位 !i) !|9e
95.statistical sampling 统计抽样 'EiCTl
96.tolerable error 可容忍误差 D,}bTwRb-
97.the risk of under reliance 信赖不足风险 >)u;X
98.the risk of over reliance 信赖过度风险 Tv DSs])
99.the risk of incorrect rejection 误拒风险 X|T|iB,vT
100. the risk of incorrect acceptance 误受风险 <Z:FY|'s
101.working trial balance 试算平衡表 |@iM(MM[?
102.index and cross-referencing 索引和交叉索引 M; wKTTQy
103.cash receipt 现金收入 a]u.Uqyx2w
104.cash disbursement 现金支出 KsP2./N
105.bank statement 银行对账单 P|<V0
Vs.
106.bank reconciliation 银行存款余额调节表 EL$DvJ~
107.balance sheet date 资产负债表日 Uv(R^50>
108.net realizable value 可变现净值 SYYx>1;8`
109.storeroom 仓库 Y7.+
Ma#|
110.sale invoice 销售发票 e'.BTt58Y
111.price list 价目表 ICN>kJ\;M
112.positive confirmation request 积极式询证函 fA6IW(_bi
113.negative confirmation request 消极式询证函 f%,S::%Ea
114.purchase requisition 请购单
]
#@:VR
115.receiving report 验收报告 X$>F78e*
116.gross margin 毛利 x(TF4W=j
117.manufacturing overhead 制造费用 uaF-3
118.material requisition 领料单 C8|V?bL
119.inventory-taking 存货盘点 l&ueD&*4&
120.bond certificate 债券 9jTBLp-i#N
121.stock certificate 股票 ,2fi`9=\
122.audit report 审计报告 Oj c Tu
123.entity 被审计单位 Iw`tbN
L[
124.addressee of the audit report 审计报告的收件人 gB'ajX=OA/
125.unqualified opinion 无保留意见 ;
BN81;
126.qualified opinion 保留意见 5v)^4(
)
127.disclaimer of opinion 无法表示意见 SA +d4P_T
128.adverse opinion 否定意见 >J7slDRo
lg aSIXDK
A (1)ABC 作业基础成本计算 U3{<+vSR
`
A (2)absorbed overhead 已吸收制造费用 KEOk%'c,
A (3)absorption costing 吸收成本计算 ,a{85HLr]
A (4)account 账户,报表 [[ie
A (5)accounting postulate 会计假设 qSvV|G
A (6)accounting series release 会计公告文件 |#2WN
-
A (7)accounting valuation 会计计价 l;iU9<~
A (8)account sale 承销清单 eL}w{Hlk
T
A (9)accountability concept 经营责任概念 eTa_RO,x
A (10)accountancy 会计职业 i<"lXu
A (11)accountant 会计师 ?XHQdN3e
A (12)accounting 会计 V'&;r'#O
A (13)agency cost 代理成本 Ab@G^SLX
A (14)accounting bases 会计基础 ,W}:vdC
A (15)accounting manual 会计手册 \jiE:Qt
A (16)accounting period 会计期间 c*)T4n[e
A (17)accounting policies 会计方针 MT-Tt
A (18)accounting rate of return 会计报酬率 EB[T 5{
A (19)accounting reference date 会计参照日 |Mb{0mKb
A (20)accounting reference period 会计参照期间 u"HGT=Nl
A (21)accrual concept 应计概念 1,fR kQ
A (22)accrual expenses 应计费用 +Uq|Yh'Q
A (23)acid test ration 速动比率(酸性测试比率) Iq+N0G<j
A (24)acquisition 购置 AM}2=Ip
A (25)acquisition accounting 收购会计 XRV]u|w=g
A (26)activity based accounting 作业基础成本计算 1CB&z@
A (27)adjusting events 调整事项 KoERg&fY
A (28)administrative expenses 行政管理费 3YvKHn|V"
A (29)advice note 发货通知 `MU~N_
A (30)amortization 摊销 =Wcvb?;*
A (31)analytical review 分析性检查 sLr47 NC
A (32)annual equivalent cost 年度等量成本法 "#~>q(4^
A (33)annual report and accounts 年度报告和报表 Gm|-[iUTG]
A (34)appraisal cost 检验成本 UGO#o`.G}
A (35)appropriation account 盈余分配账户 (.4lsKN<
A (36)articles of association 公司章程细则 (DiduSJ
A (37)assets 资产 iww/ s
A (38)assets cover 资产保障 \l59/ZFan
A (39)asset value per share 每股资产价值 -uYxc=4Lh
A (40)associated company 联营公司 x"b'Pmw
A (41)attainable standard 可达标准 <O1R*CaP
]*=4>(F[
A (42)attributable profit 可归属利润 296}LW
A (43)audit 审计 o!tC{"g
A (44)audit report 审计报告 %>m.Z#R(
A (45)auditing standards 审计准则 (GC]=
A (46)authorized share capital 额定股本 ]DVr-f
~
A (47)available hours 可用小时 K
0.aU
A (48)avoidable costs 可避免成本 O <Rh[Aqn
B (49)back-to-back loan 易币贷款 Xq 135/d
B (50)backflush accounting 倒退成本计算 Cy;UyZ
B (51)bad debts 坏帐 c]^P$F8U
B (52)bad debts ratio 坏帐比率 "8f4s|@3
B (53)bank charges 银行手续费 I\mF dE
B (54)bank overdraft 银行透支 ?Lg(,-:
B (55)bank reconciliation 银行存款调节表 *~^6
3Nx!
B (56)bank statement 银行对账单 c~R'`Q
B (57)bankruptcy 破产 a}UmD
HS-
B (58)basis of apportionment 分摊基础 Cab.a)o
B (59)batch 批量 r)^sHpK:`
B (60)batch costing 分批成本计算 Y
^+x<
B (61)beta factor B(市场)风险因素 3]*Kz*i
B (62)bill 账单 i7#4&r
B (63)bill of exchange 汇票 11oNlgY&
B (64)bill of landing 提单 tkj-.~@g0'
B (65)bill of materials 用料预计单 ,jY:@<n
B (66)bill payable 应付票据 :r*hY$v
B (67)bill receivable 应收票据 7a"06Et^
B (68)bin card 存货记录卡 MltO.K!
B (69)bonus 红利 RcYUO*
B (70)book-keeping 薄记 Dj\nsc@e3
B (71)Boston classification 波士顿分类 m4/qxm"Dx:
B (72)breakeven chart 保本图 hY&Yp^"}]^
B (73)breakeven point 保本点
r!Eh}0bL
B (74)breaking-down time 复位时间 "9caoPI0~
B (75)budget 预算 ]RT
B (76)budget center 预算中心 jrQ0-D%M d
B (77)budget cost allowance 预算成本折让 jqaX|)8|$
B (78)budget manual 预算手册 D;R~!3f./b
B (79)budget period 预算期间 3F;C{P!
B (80)budgetary control 预算控制 QY;(Ny/(y
B (81)budgeted capacity 预算生产能力 cUR :a@
B (82)burden 制造费用 ?#z$(upQ
B (83)business center 经营中心 a3yNd
B (84)business entity 营业个体 B7f<XBU6>
B (85)business unit 经营单位 Yz/Blh%V
B (86)buy-out management 管理性购买产权 'ZF6 Z9
B (87)by-product 副产品 Tw-NIT)
C (88)called-up share capital 催缴股本 A)U"F&tvm
C (89)capacity 生产能力 n#">k%bD
C (90)capacity ratios 生产能力比率 YmC}q20;
C (91)capital 资本 On*I.~
C (92)capital assets pricing model资本资产计价模式 @;4;72@O
C (93)capital commitment 承诺资本 >?@5>wF
C (94)capital employed 已运用的资本 ;^ME
C (95)capital expenditure 资本支出 Vgj#-7bdyi
C (96)capital expenditureauthorization 资本支出核准 ,8 4|qI
C (97)capital expenditure control 资本支出控制 nqy*>X`
C (98)capital expenditure proposal资本支出申请 Q4cCg7|0
C (99)capital funding planning 资本基金筹集计划 {xZY4b2
C (100)capital gain 资本收益 &Sd5]r@+
C (101)capital investment appraisal资本投资评估 U6&`s%mIa
C (102)capital maintenance 资本保全 NTu|cX\R
C (103)capital resource planning 资本资源计划 0f@+o}i=)
C (104)capital surplus 资本盈余 \foThLx
C (105)capital turnover 资本周转率 .
Vb|le(7
C (106)card 记录卡 X~r9yl>
C (107)cash 现金 6BV 6<PHJ
C (108)cash account 现金账户 @7nZjrH
C (109)cash book 现金账薄 :`N&BV
C (110)cash cow 金牛产品 0Q{lyu
C (111)cash flow 现金流量 j#//U2VdN
C (112)cash discounted 现金贴现 MN<LZC%$
C (113)cash flow budget 现金流量预算 dEk#"cvg
C (114)cash flow statement 现金流量表 jF?0,g
C (115)cash ledger 现金分类账 3=
=["hO
C (116)cash limit 现金限额 p
:xyy*I
C (117)CCA 现时成本会计 N?qETp -:
C (118)center 中心 7z;2J;u`n
C (119)changeover time 变更时间 Wr[LC&
C (120)chartered entity 特许经济个体 JQKXbsXS
C (121)cheque 支票 4~}NB%,
C (122)cheque register 支票登记薄 6:2* <
C (123)coin analysis 零钱分类 6y^
zC?
C (124)classification 分类
:tZsSK
C (125)clock card 工时卡 %r[`HF>
C (126)code 代码 >>{):r
Z
C (127)commitment accounting 承诺确认会计 ^&<M""Z
C (128)common cost 共同成本 li%@HdA!
C (129)company limited byguarantee 有限担保责任公司 .s<0}<Aq>
C (130)company limited shares 股份有限公司 jemb/:E
C (131)competitive position 竞争能力状况 "pDU v^ie
C (132)concept 概念 I2/am8!u%
C (133)conglomerate 跨行业企业 YhH3f VM
C (134)consistency concept 一致性概念 nFlN
{_/
C (135)consolidated accounts 合并报表 _#K|g#p5
C (136)consolidation accounting 合并会计
WXxnOLJr
C (137)consortium 财团 r-T1^u
C (138)contingency plan 应急计划 bD,21,*z
C (139)contingent liabilities 或有负债 P*"c!Dn
C (140)continuous operation 连续生产 ajycYk9<m
C (141)contra 抵消 :P-H8*n""
C (142)contract cost 合同成本 *<^C0:i(
C (143)contract costing 合同成本计算 oZ2:%
C (144)contribution 贡献毛益 [k
7HLn)
C (145)contribution centre 贡献中心 q_[y|ETJ]
C (146)contribution chart 贡献图 Vs"b
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 HB )+.e
C (148)contribution to salesration 贡献毛益对销售比率 {gzQ/|}#z-
C (149)control 控制 X
uP%/\
C (150)control account 控制帐户 zYaFbNi
C (151)control limits 控制限度 CNRSc4Le
C (152)controllability concept 可控制概念 q;9X8 _
C (153)controllable cost 可控制成本 @]Vcl"t
C (154)conversion cost 加工成本 - egTZW-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 bg|$1ue
C (156)corporate appraisal 公司评估 +^9^)Ur|
C (157)corporate planning 公司计划 @|(cr: (=H
C (158)corporate social reporting 公司社会报告 qq!ZYWy2
C (159)corporation 股份公司 |r+ x/,2-
C (160)cost 成本 f_ MK4
C (161)cost account 成本帐户 ;y-JR$M
C (162)cost accounting 成本会计 ll5;09
C (163)cost accounting manual 成本手册 B}04E^
C (164)cost accounts calendar 成本报表的日历时间 %sc w]oF
C (165)cost adjustment 成本调整 {U-z(0
C (166)cost allocation 成本分配 ?*V\
-7jg
C (167)cost apportionment 成本分摊 1V`-D8-?
C (168)cost attribution 成本归属 fOMaTnm'
C (169)cost audit 成本审计 p{oz}}
C (170)cost behaviour 成本性态 S(3h{Y"#
C (171)cost benefit analysis 成本效益分析 ubB1a_7
C (172)cost center 成本中心 Gw)y<h
C (173)cost driver 成本动因