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注会《审计》英语常用词汇 I,QJ/sI
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1.audit 审计 ${ad[hs
2.attestation 鉴证 ' ~ lC85
3.credibility 可信赖程度 yPn5l/pDDr
4.audit of financial statements 财务报表审计 .?CDWbzq
5.agreed-upon procedures 执行商定程序 V'
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6.high levels of assurance 高水平保证 ,sP7/S)FR
7.compilation 编制 e(x1w&8dB
8.reliability 可靠性 W@AZ<(RI:
9.relevance 相关性 !0`44Gbq
10.professional skepticism 职业谨慎 5W>i'6*
11.objectivity 客观性 ny'~pT'00
12. professional competence 专业胜任能力 oat*ORL
13.Senior/CPA-in-charge 项目经理 ik_Ll|
14.audit engagement letter 业务约定书 5R?iTB1,
15.recurring audit 连续审计 ;"
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16.the client 委托人 7&/iuP$.
17.change CPA 更换注册会计师 L{N9h1]
18.the existing CPA 现任注册会计师 thOQcOf0$
19.the successor CPA 后任注册会计师 N-]h+Cnyu
20.the preceding CPA前任注册会计师 G#@o6r
21.issue the audit report 出具审计报告 {$bAs9L
22.expert 专家 s{x2RDAt
23.the board of directors 董事会 Uc!
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24.knowledge of the entity‘ s business 了解被审计单位情况 fBS;~;l
25.assess material misstatement risks评估重大错报风险 >e($T
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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 k]lM%
27.a general knowledge of —— 初步了解―――的情况 4Wk/^*?
28.a more knowledge of—— 进一步了解的情况 ?W1(
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29.the prior year‘s working papers 以前年度工作底稿 &48wa^d
30.minutes of meeting 会议纪要 52q@&')D4M
31.business risks 经营风险 aRdk^|}
32.appropriateness 适当性 bT,]=h"0
33.accounting estimate 会计估计 UMpC2)5
34.management representations 管理层声明 ~A}"s-Kq5
35.going concern assumption 持续经营假设 -wvrc3F
36.audit plan 审计计划 PZKKbg2S
37.significant audit areas 重点审计领域 A&~G
38.error 错误 uNxR#S
39.fraud舞弊 zK(9k0+s
40.modified or additional procedures 修改或追加审计程序 }=?kf3k
41.misappropriation of assets 侵占资产 Dh BUMDoB
42.transactions without substance 虚假交易 K:c5Yq^
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 `XB(d@%
45.materialiy 重要性 0rxlN
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46.exceed the materiality level 超过重要性水平 &=nwb4
47.approach the materiality level 接近重要性水平 4M*UVdJ;
48.an acceptably low level 可接受水平 `LVItP(GUM
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 ]$KyZHj{
50.misstatements or omissions 错报或漏报 Ry,_%j3
51.aggregate 总计 4gG&u33RrE
52.subsequent events 期后事项 MM3
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53.adjust the financial statements 调整财务报表 j0>S)Q
54.perform additional audit procedures 实施追加的审计程序 $fPf/yQmC
55.audit risk 审计风险 /PE3>"|w E
56.detection risk 检查风险 |+mhY
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57.inappropriate audit opinion 不适当的审计意见 cT`x,2
58.material misstatement 重大的错报 fCJ:QK!
59.tolerable misstatement 可容忍错报 J1cD)nM<A
60.the acceptable level of detection risk 可接受的检查风险 U`ey7
61.assessed level of material misstatement risk 重大错报风险的评估水平 -8HIsRh
62.simall business 小规模企业 q*{i /=~
63.accounting system 会计系统 [a53H$`\5
64.test of control 控制测试 U O YM
65.walk-through test 穿行测试 Q[;!z1ur
66.communication 沟通 "S(m1L?
67.flow chart 流程图 kn 5q1^
68.reperformance of internal control 重新执行 R{NmWj['Mg
69.audit evidence 审计证据 I?c# T Rm
70.substantive procedures 实质性程序 aAh")B2
71.assertions 认定 ib /B!?/
72.esistence 存在 8iB1a6TlL
73.occurrence 发生 z2i?7)(?;A
74.completeness 完整性 Gn<s>3E
75.rights and obligations 权利和义务 ^6Q(he
76.valuation and allocation 计价和分摊 "pa5+N&2-
77.cutoff 截止 S7P](F=n#
78.accuracy 准确性 lRi-?I|~9
79.classification 分类 cR[)[9}
80.inspection 检查 r50}j
81.supervision of counting 监盘 1`Cr1pH
82.observation 观察 -_[n2\|we)
83.confirmation 函证 @`G_6<.`
84.computation 计算 IxAKIa[HY
85.analytical procedures 分析程序 B
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86.vouch 核对 12gcma}
87.trace 追查 |eAl!k
88.audit sampling 审计抽样 ,@tYD(Z
89.error 误差 ^:5;H=.
90.expected error 预期误差 [h""AJ~t
91.population 总体 0R\lm<&
92.sampling risk 抽样风险 !lG5BOJM
93.non- sampling risk 非抽样风险 M\ vj&T{k
94.sampling unit 抽样单位 3o9`Ko0
95.statistical sampling 统计抽样 tj;<Z.
96.tolerable error 可容忍误差 $xNM^O
97.the risk of under reliance 信赖不足风险 \CM/KrCR
98.the risk of over reliance 信赖过度风险 (5]<t&M
99.the risk of incorrect rejection 误拒风险 ~=aD*v<3d
100. the risk of incorrect acceptance 误受风险 eLJW
101.working trial balance 试算平衡表 !R-M:|
102.index and cross-referencing 索引和交叉索引 3kx/Q#
103.cash receipt 现金收入 Qv(}*iq]
104.cash disbursement 现金支出 4.$<o/M
105.bank statement 银行对账单 ,
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106.bank reconciliation 银行存款余额调节表 5&D)W>{d
107.balance sheet date 资产负债表日 G4{ zt3{
108.net realizable value 可变现净值 q]T{g*lT
109.storeroom 仓库 DlC`GZEtqh
110.sale invoice 销售发票 v~[=|_{
111.price list 价目表 {1li3K&0s
112.positive confirmation request 积极式询证函 "X4OUk
113.negative confirmation request 消极式询证函 <]eWr:;
114.purchase requisition 请购单 ;f#%0W{":
115.receiving report 验收报告 {" S"V
116.gross margin 毛利 ,-myR1}
117.manufacturing overhead 制造费用 V%g$LrLVe
118.material requisition 领料单 6QkdH7Qf=
119.inventory-taking 存货盘点 7pH(_-TF
120.bond certificate 债券 )WF]v"t
121.stock certificate 股票 \-a^8{.^E
122.audit report 审计报告 `*mctjSN
123.entity 被审计单位 'x,6t66*"l
124.addressee of the audit report 审计报告的收件人 r@c!M|m@
125.unqualified opinion 无保留意见 A\})H
126.qualified opinion 保留意见 cz1 m05E
127.disclaimer of opinion 无法表示意见 yS
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128.adverse opinion 否定意见 )
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A (1)ABC 作业基础成本计算 wWVB'MRXB,
A (2)absorbed overhead 已吸收制造费用 2i$_ ,[fi
A (3)absorption costing 吸收成本计算 >-j([%
A (4)account 账户,报表 |)OC1=As
A (5)accounting postulate 会计假设 zgl$ n
A (6)accounting series release 会计公告文件 lE8(BWzw
A (7)accounting valuation 会计计价 -HvJ&O.V$
A (8)account sale 承销清单 K?u:-QX^
A (9)accountability concept 经营责任概念 wAo6:)
A (10)accountancy 会计职业 ~g}blv0q+B
A (11)accountant 会计师 -FS!v^
A (12)accounting 会计 e\._M$l
A (13)agency cost 代理成本 (_R!:H(]m
A (14)accounting bases 会计基础 ? CU;
A (15)accounting manual 会计手册 "8
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A (16)accounting period 会计期间 E %?>
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A (17)accounting policies 会计方针 ~m4LL[
A (18)accounting rate of return 会计报酬率 ]l}bk]
A (19)accounting reference date 会计参照日 8:U0M'}u>
A (20)accounting reference period 会计参照期间 bsc#Oq]
A (21)accrual concept 应计概念 y*E{
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A (22)accrual expenses 应计费用 L>pSE'}
A (23)acid test ration 速动比率(酸性测试比率) R@KWiV
A (24)acquisition 购置 SC--jhDZ
A (25)acquisition accounting 收购会计 M hjIE<OI=
A (26)activity based accounting 作业基础成本计算 Of#"nu
A (27)adjusting events 调整事项 v8TNBsEL
A (28)administrative expenses 行政管理费 tILnD1q
A (29)advice note 发货通知 %reW/;)l{
A (30)amortization 摊销 AMN`bgxW
A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 ; hU9_e
A (33)annual report and accounts 年度报告和报表 bYYjP.rcF
A (34)appraisal cost 检验成本 Yc5<Y-W
A (35)appropriation account 盈余分配账户 0R;`)V\^
A (36)articles of association 公司章程细则 orFB*{/Z
A (37)assets 资产 r;O?`~2'4
A (38)assets cover 资产保障 [6?x 6_M
A (39)asset value per share 每股资产价值 fVYv 2
A (40)associated company 联营公司 88}0 4
A (41)attainable standard 可达标准 oJZ0{^
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A (42)attributable profit 可归属利润 fO837
A (43)audit 审计 u1|v3/Q-
A (44)audit report 审计报告 ?sxf_0*
A (45)auditing standards 审计准则 _I%mY!x\`
A (46)authorized share capital 额定股本 OkphbAX
A (47)available hours 可用小时 +B7UGI
A (48)avoidable costs 可避免成本
dBHki*.u
B (49)back-to-back loan 易币贷款 _he~Y2zFz
B (50)backflush accounting 倒退成本计算 Up>,~bs]
B (51)bad debts 坏帐 PAiVUGp5[
B (52)bad debts ratio 坏帐比率 G
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B (53)bank charges 银行手续费 USXPa[
B (54)bank overdraft 银行透支 1(kd3qX
B (55)bank reconciliation 银行存款调节表 lEpPi@2PK
B (56)bank statement 银行对账单 Y
'y$k
B (57)bankruptcy 破产 FWo`oJeN
B (58)basis of apportionment 分摊基础 vIFx'S~D
B (59)batch 批量 +EZr@
B (60)batch costing 分批成本计算 F|&mxsL
B (61)beta factor B(市场)风险因素 AI .2os*
B (62)bill 账单 &<hk&B
B (63)bill of exchange 汇票 :0Fwaw9PH"
B (64)bill of landing 提单 /Wy9".
B (65)bill of materials 用料预计单 ik0w\*
B (66)bill payable 应付票据 :$QwOz^N*
B (67)bill receivable 应收票据 V.[b${
B (68)bin card 存货记录卡 DE?@8k
B (69)bonus 红利 'v@1_HHW\
B (70)book-keeping 薄记 [{J1b
B (71)Boston classification 波士顿分类 }80n5X<9
B (72)breakeven chart 保本图 !p)cP"fa
B (73)breakeven point 保本点 hflDVGBW
B (74)breaking-down time 复位时间 }Z`@Z'
B (75)budget 预算 t;[Q&Jl
B (76)budget center 预算中心 p
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B (77)budget cost allowance 预算成本折让 7p18;Z+6>X
B (78)budget manual 预算手册 $
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B (79)budget period 预算期间 z<BwV
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B (80)budgetary control 预算控制 )sapUnqrlR
B (81)budgeted capacity 预算生产能力 '`p0T%w
B (82)burden 制造费用 UKSI"/8I
B (83)business center 经营中心 n6*;
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B (84)business entity 营业个体 UOIZ8Po
B (85)business unit 经营单位 qxD<mZ@-R0
B (86)buy-out management 管理性购买产权 QpifO
B (87)by-product 副产品 <JJi
C (88)called-up share capital 催缴股本 8\Eq(o}7
C (89)capacity 生产能力 Jaf=qwZ/`
C (90)capacity ratios 生产能力比率 &S#bLE
C (91)capital 资本 \y/+H
C (92)capital assets pricing model资本资产计价模式 t{/
EN)J
C (93)capital commitment 承诺资本 k_Edug~B
C (94)capital employed 已运用的资本 {c$%3iQq
C (95)capital expenditure 资本支出 @yjui
C (96)capital expenditureauthorization 资本支出核准 5{6ebq55"
C (97)capital expenditure control 资本支出控制 0M>%1*
C (98)capital expenditure proposal资本支出申请 ;D<rGkry
C (99)capital funding planning 资本基金筹集计划 wmPpE_{
C (100)capital gain 资本收益 ^F1zkIE
C (101)capital investment appraisal资本投资评估 o=(>#iVM
C (102)capital maintenance 资本保全 Bb/aeLv
C (103)capital resource planning 资本资源计划 =j~}];I
C (104)capital surplus 资本盈余 Th*mm3D6
C (105)capital turnover 资本周转率 HjN )~<j
C (106)card 记录卡 0b}lwo,|\
C (107)cash 现金 ?|Mmz@
C (108)cash account 现金账户 iF]vIg#h
C (109)cash book 现金账薄 v6?<)M%
C (110)cash cow 金牛产品 ^A$~8?f
C (111)cash flow 现金流量 c[0$8F>
C (112)cash discounted 现金贴现 v]27+/a$c
C (113)cash flow budget 现金流量预算 1')/ BM2
C (114)cash flow statement 现金流量表
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C (115)cash ledger 现金分类账 H\!u5
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C (116)cash limit 现金限额 'lNl><e-
C (117)CCA 现时成本会计 J XnPKAN
C (118)center 中心 B[MZP
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C (119)changeover time 变更时间 mwTn}h3N
C (120)chartered entity 特许经济个体 _V|'iz9.
C (121)cheque 支票 JGD{cr[S
C (122)cheque register 支票登记薄 9~mi[l~
C (123)coin analysis 零钱分类 y]\R0lR
C (124)classification 分类 (jY
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C (125)clock card 工时卡 9Au+mIN
C (126)code 代码 73(T+6`
C (127)commitment accounting 承诺确认会计 ?-'Q-\j
C (128)common cost 共同成本 |qNrj~n@
C (129)company limited byguarantee 有限担保责任公司 U^0vLyqW^5
C (130)company limited shares 股份有限公司 w }2|Do$5
C (131)competitive position 竞争能力状况 AjANuyUaP
C (132)concept 概念 FZmYv%J
C (133)conglomerate 跨行业企业 uf)W?`e~
C (134)consistency concept 一致性概念 ddHIP`wb
C (135)consolidated accounts 合并报表 l7J_s?!j
C (136)consolidation accounting 合并会计 [I4FU7mpH
C (137)consortium 财团 %dT%r=%Y
C (138)contingency plan 应急计划 )3B5"b,
C (139)contingent liabilities 或有负债 y!!+IeReS
C (140)continuous operation 连续生产 Q84KU8?d
C (141)contra 抵消 ,em6wIq,
C (142)contract cost 合同成本 1I^Sv
C (143)contract costing 合同成本计算 6eK^T=
C (144)contribution 贡献毛益 83l
)o
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C (145)contribution centre 贡献中心 khv! \^&DD
C (146)contribution chart 贡献图 FVQWz[N
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 D#t5*bwK
C (148)contribution to salesration 贡献毛益对销售比率 ZJ[ Uz_%W
C (149)control 控制 EShakV
C (150)control account 控制帐户 Em"X5>;4
C (151)control limits 控制限度 IfXLnD^||
C (152)controllability concept 可控制概念 LMG\jc?,
C (153)controllable cost 可控制成本 Yg]f2ke
C (154)conversion cost 加工成本 #!D5DK@+
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 o"1us75P
C (156)corporate appraisal 公司评估 D[#\Y+N
C (157)corporate planning 公司计划 ^:)&KV8D|
C (158)corporate social reporting 公司社会报告 l*m|b""].u
C (159)corporation 股份公司 t+(CAP|,
C (160)cost 成本 eu:_V+
C (161)cost account 成本帐户 M7>\Qk
C (162)cost accounting 成本会计 Y)
t}%62
C (163)cost accounting manual 成本手册 (P>vI'
C (164)cost accounts calendar 成本报表的日历时间 8c|IGC
C (165)cost adjustment 成本调整 P*T)/A%4
C (166)cost allocation 成本分配 'Lw\nO.
C (167)cost apportionment 成本分摊 >Ryss@o
C (168)cost attribution 成本归属 aSkx#mV
C (169)cost audit 成本审计 l\;mP.
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C (170)cost behaviour 成本性态 8]":[s6x
C (171)cost benefit analysis 成本效益分析 FP
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C (172)cost center 成本中心 pEj^x[b`^
C (173)cost driver 成本动因