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注会《审计》英语常用词汇 pD6g+Taj
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1.audit 审计 )W6-h
2.attestation 鉴证 pfQZ|*>lkb
3.credibility 可信赖程度 U+r#YE.
4.audit of financial statements 财务报表审计 #!&R7/
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5.agreed-upon procedures 执行商定程序 |QTqa~
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6.high levels of assurance 高水平保证 _xL&sy09t
7.compilation 编制 R}6la.mQ
8.reliability 可靠性 xPJJ
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9.relevance 相关性 o3=S<|V
10.professional skepticism 职业谨慎 p'!,F; xX
11.objectivity 客观性 2Yd~v|
12. professional competence 专业胜任能力 sr@XumT
13.Senior/CPA-in-charge 项目经理 mS&\m#s<
14.audit engagement letter 业务约定书 2xdJ(\JWM
15.recurring audit 连续审计 Wk6&TrWlY
16.the client 委托人 x&/Syb
17.change CPA 更换注册会计师 f=O>\
18.the existing CPA 现任注册会计师 aq \TO?
19.the successor CPA 后任注册会计师 14YV#o:
20.the preceding CPA前任注册会计师 $#JVI:
21.issue the audit report 出具审计报告 `"":
22.expert 专家 RkP|_Bf8)
23.the board of directors 董事会 0@x$Cp
24.knowledge of the entity‘ s business 了解被审计单位情况 SVWSO
25.assess material misstatement risks评估重大错报风险 y*Q-4_%,
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 9.#R?YP$
27.a general knowledge of —— 初步了解―――的情况 A'-YwbY
28.a more knowledge of—— 进一步了解的情况 V+~{a:8[pq
29.the prior year‘s working papers 以前年度工作底稿 e.ym7L]$O
30.minutes of meeting 会议纪要 2O
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31.business risks 经营风险 r_sl~^* :
32.appropriateness 适当性 0Ilvr]1a4
33.accounting estimate 会计估计 !enz05VW6.
34.management representations 管理层声明 M &EJFpc*
35.going concern assumption 持续经营假设 5f@YrTO[@
36.audit plan 审计计划 4m!3P"$
37.significant audit areas 重点审计领域 ,vw`YKg
38.error 错误 f /i,Zw
39.fraud舞弊
9QZ wUQ
40.modified or additional procedures 修改或追加审计程序 Y '*h_K
41.misappropriation of assets 侵占资产 |8{iIvi/
42.transactions without substance 虚假交易 s:F+bG}|
43.unusual pressures 异常压力 kGiw?~t=%
44.the suspected noncompliance 涉嫌存在违法行为 2#M:JgWV
45.materialiy 重要性 rPvX8*)tV
46.exceed the materiality level 超过重要性水平 uN0fWj]
47.approach the materiality level 接近重要性水平 {&qsh9ob
48.an acceptably low level 可接受水平 (MiOrzT
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 \#7%%>p=O'
50.misstatements or omissions 错报或漏报 jV&W[xKa
51.aggregate 总计 8vo7~6yy
52.subsequent events 期后事项 c;}n=7,>:L
53.adjust the financial statements 调整财务报表 .T wF]
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54.perform additional audit procedures 实施追加的审计程序 5MU@g*gj,C
55.audit risk 审计风险 9sU,.T
56.detection risk 检查风险 2_v+q
57.inappropriate audit opinion 不适当的审计意见 %-po6Vf
58.material misstatement 重大的错报 HcS^3^Y
59.tolerable misstatement 可容忍错报 J&1N8Wk)
60.the acceptable level of detection risk 可接受的检查风险 R:x04!}
61.assessed level of material misstatement risk 重大错报风险的评估水平 pR>QIZq<gT
62.simall business 小规模企业 z4:09!o_
63.accounting system 会计系统 4tNgK[6M
64.test of control 控制测试 &Sp:?I-
65.walk-through test 穿行测试 LgKEg90w(
66.communication 沟通 =DwH*U/YR
67.flow chart 流程图 qZ1PC>
68.reperformance of internal control 重新执行 [/j-d
69.audit evidence 审计证据 4zbV' ]
70.substantive procedures 实质性程序 uW_ /7ex
71.assertions 认定 vAxtNRS
72.esistence 存在 {z
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73.occurrence 发生 SYLkC
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74.completeness 完整性 R$`T"C"
75.rights and obligations 权利和义务 (7!(e
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76.valuation and allocation 计价和分摊 *9^k^h(r&4
77.cutoff 截止 <)rH8]V
78.accuracy 准确性 B%;+8]
79.classification 分类 tvCTC ey
80.inspection 检查 D"5~-9<
81.supervision of counting 监盘 vtjG&0GSK
82.observation 观察 cu|q&
83.confirmation 函证 >pHvBFa3G
84.computation 计算 aKcV39brr
85.analytical procedures 分析程序 KO$8l
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86.vouch 核对 [/]3:|
87.trace 追查 <-7Ha_#
88.audit sampling 审计抽样 .AS,]*?Zn%
89.error 误差 WG4|Jf Y
90.expected error 预期误差 f89<o#bm7h
91.population 总体 $"1&!
92.sampling risk 抽样风险 ,aL"Wy(
93.non- sampling risk 非抽样风险 CcETS}Q0C
94.sampling unit 抽样单位 EJY:C9W
95.statistical sampling 统计抽样 >.>5%
96.tolerable error 可容忍误差 k Er7,c
97.the risk of under reliance 信赖不足风险 Gl9 a5b
98.the risk of over reliance 信赖过度风险 wu'60po
99.the risk of incorrect rejection 误拒风险 oWOZ0]
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100. the risk of incorrect acceptance 误受风险 LnIJw D
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 Rvo<ISp
103.cash receipt 现金收入 VQ`O;n6/`
104.cash disbursement 现金支出 f}3bYF
105.bank statement 银行对账单 =z.AQe+
106.bank reconciliation 银行存款余额调节表 [r'M_foga*
107.balance sheet date 资产负债表日 Gu=bPQOj
108.net realizable value 可变现净值 ),|bP`V
109.storeroom 仓库 #xB%v
110.sale invoice 销售发票 #{sb>^BF
111.price list 价目表
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112.positive confirmation request 积极式询证函 r?*?iw2g
113.negative confirmation request 消极式询证函 )I_I?e
114.purchase requisition 请购单 ['j,S<Bu~
115.receiving report 验收报告 PX'%)5:q;i
116.gross margin 毛利 $!lxVZ>
117.manufacturing overhead 制造费用 B$j,: ^
118.material requisition 领料单 iqYc&}k,
119.inventory-taking 存货盘点 fRmc_tx
120.bond certificate 债券 yKJp37R
121.stock certificate 股票 E u
122.audit report 审计报告 aleI
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123.entity 被审计单位 |n/id(R+
124.addressee of the audit report 审计报告的收件人 !h\3cs`QU
125.unqualified opinion 无保留意见 0Jrk(k
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126.qualified opinion 保留意见 hJ :+*46
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 A`Nb"N$H13
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A (1)ABC 作业基础成本计算 k:.c(_2M
A (2)absorbed overhead 已吸收制造费用 e2Dj%=`EU
A (3)absorption costing 吸收成本计算 dewu@
A (4)account 账户,报表 Fk:(%ci
A (5)accounting postulate 会计假设 V{r@D!}
A (6)accounting series release 会计公告文件 Oh: -Y]m=
A (7)accounting valuation 会计计价 ohl%<FqS
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 rO~D{)Nu
A (10)accountancy 会计职业 ;I0/zeM%
A (11)accountant 会计师 ?{V[bm
A (12)accounting 会计 F=H=[pSe
A (13)agency cost 代理成本 H#D=vx'
A (14)accounting bases 会计基础 O%I'
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 &!=3Fbn
A (17)accounting policies 会计方针 X}Lp!.i9o
A (18)accounting rate of return 会计报酬率 w_ m
A (19)accounting reference date 会计参照日 LY MfoXp
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 Z3d&I]Tf
A (22)accrual expenses 应计费用 {*m?t 7
A (23)acid test ration 速动比率(酸性测试比率) Q=[&~^Y)
A (24)acquisition 购置 u/AN|
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A (25)acquisition accounting 收购会计 q0<g#jK
A (26)activity based accounting 作业基础成本计算 q b'ka+X
A (27)adjusting events 调整事项 .B@;ch,
A (28)administrative expenses 行政管理费 MX34qJ9k
A (29)advice note 发货通知 =uH`EkY:
A (30)amortization 摊销 s`{O
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A (31)analytical review 分析性检查 LQe<mZ<
A (32)annual equivalent cost 年度等量成本法 Y9u2:y!LdL
A (33)annual report and accounts 年度报告和报表 J_,y?}.e3
A (34)appraisal cost 检验成本 4%pvw;r
A (35)appropriation account 盈余分配账户 cg4,PI%hz
A (36)articles of association 公司章程细则 zy.Ok 49
A (37)assets 资产 x>K em$z
A (38)assets cover 资产保障 S=o/n4@}
A (39)asset value per share 每股资产价值 ~_q\?pw<$L
A (40)associated company 联营公司 C1_NGOvT
A (41)attainable standard 可达标准 B:l(`G
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A (42)attributable profit 可归属利润 sXFD]cF
A (43)audit 审计 OG.`\G|
A (44)audit report 审计报告 61]6N;kJ;
A (45)auditing standards 审计准则 _
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A (46)authorized share capital 额定股本 607#d):Y
A (47)available hours 可用小时 S7V;sR"V2
A (48)avoidable costs 可避免成本 (\G~S
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B (49)back-to-back loan 易币贷款 FKaY w
B (50)backflush accounting 倒退成本计算 _L"rygit
B (51)bad debts 坏帐 mU*GcWbc+
B (52)bad debts ratio 坏帐比率 K3jno+U&
B (53)bank charges 银行手续费 e}kG1C8
B (54)bank overdraft 银行透支 d;>:<{z@CD
B (55)bank reconciliation 银行存款调节表 ?p5Eo{B
B (56)bank statement 银行对账单 dsh}-'>
B (57)bankruptcy 破产 #xO`k1W.
B (58)basis of apportionment 分摊基础 (T@ov~@
B (59)batch 批量 YpiSH(70`
B (60)batch costing 分批成本计算 !nu#r$K(
B (61)beta factor B(市场)风险因素 Dv$xP
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B (62)bill 账单 3vy5JTCz~
B (63)bill of exchange 汇票 9Y7 tI
3
B (64)bill of landing 提单 h7g9:10
B (65)bill of materials 用料预计单 <#c2Hg%jh
B (66)bill payable 应付票据 Z*JZUbo-Q
B (67)bill receivable 应收票据 o;"!#Z 1SJ
B (68)bin card 存货记录卡 @x)z" )>
B (69)bonus 红利 1@/
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B (70)book-keeping 薄记 >
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B (71)Boston classification 波士顿分类 |/q *Fg[f
B (72)breakeven chart 保本图 qoEOM%dAqV
B (73)breakeven point 保本点 !OiP<8 ,H
B (74)breaking-down time 复位时间 L,R9jMx?_
B (75)budget 预算 YyI|^f8C
B (76)budget center 预算中心 /6>2,
S8Ar
B (77)budget cost allowance 预算成本折让 l9n8v\8,o
B (78)budget manual 预算手册 BV<LIrAS
B (79)budget period 预算期间 pt<84CP
B (80)budgetary control 预算控制 wTOB'
B (81)budgeted capacity 预算生产能力 Bs^W0K$uBO
B (82)burden 制造费用 E;%{hAD{
B (83)business center 经营中心 WC`<N4g|
B (84)business entity 营业个体 iK)w3S}k1y
B (85)business unit 经营单位 8,%y`tUn>u
B (86)buy-out management 管理性购买产权 q+SDJ?v
B (87)by-product 副产品 M5D,YC3<
C (88)called-up share capital 催缴股本 Wkf)4!
C (89)capacity 生产能力 >b/Yg:t
C (90)capacity ratios 生产能力比率 olh|.9Kdj}
C (91)capital 资本 w2 CgEJ%
C (92)capital assets pricing model资本资产计价模式 "ibKi=
C (93)capital commitment 承诺资本 X\M0Q%8
C (94)capital employed 已运用的资本 N!hp^V<7
C (95)capital expenditure 资本支出 IUwY/R9Q
C (96)capital expenditureauthorization 资本支出核准 rGx1>xd(k
C (97)capital expenditure control 资本支出控制 eqXW|,zUm
C (98)capital expenditure proposal资本支出申请 (xq25;|Y
C (99)capital funding planning 资本基金筹集计划 @UD6qA
C (100)capital gain 资本收益 l'c|I
&Y]
C (101)capital investment appraisal资本投资评估 nc([e9_9v
C (102)capital maintenance 资本保全 &7}-Xvc
C (103)capital resource planning 资本资源计划 lxV>
rmD
C (104)capital surplus 资本盈余 ,~c:P>v=
C (105)capital turnover 资本周转率 6=FF*"-6E
C (106)card 记录卡 7HFw*;
C (107)cash 现金 yh} V u
C (108)cash account 现金账户 24
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C (109)cash book 现金账薄 7
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C (110)cash cow 金牛产品 GT`:3L
C (111)cash flow 现金流量 CI
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C (112)cash discounted 现金贴现 6D)
vY
C (113)cash flow budget 现金流量预算 s}UPe)Vu
C (114)cash flow statement 现金流量表 J/=b1{d"n
C (115)cash ledger 现金分类账 ;p)gTQa
C (116)cash limit 现金限额 "c=\?
C (117)CCA 现时成本会计 aZ- )w
C (118)center 中心 !%sj- RMvG
C (119)changeover time 变更时间 ^+!!:J|ra
C (120)chartered entity 特许经济个体 jg' 'T1)
C (121)cheque 支票 cy%^P^M
C (122)cheque register 支票登记薄 9qW^@5
m
C (123)coin analysis 零钱分类 iwrS>Sm
C (124)classification 分类 @>&UoH}2
C (125)clock card 工时卡 KTd4pW?w
C (126)code 代码 NmVc2V]I
C (127)commitment accounting 承诺确认会计 kznmA`#jn
C (128)common cost 共同成本 bv-s}UP0
C (129)company limited byguarantee 有限担保责任公司 OV^)
N
C (130)company limited shares 股份有限公司 O~Pbu[C
C (131)competitive position 竞争能力状况 xLX:>64'o>
C (132)concept 概念 ~O&3OL:L
C (133)conglomerate 跨行业企业 m'@NF--#Oq
C (134)consistency concept 一致性概念 u0Irf"Ab
C (135)consolidated accounts 合并报表 S"V|BU
C (136)consolidation accounting 合并会计 BPwFcT)i!(
C (137)consortium 财团 -"#;U`.oh7
C (138)contingency plan 应急计划 cea%M3
C (139)contingent liabilities 或有负债 ['e8Xz0
C (140)continuous operation 连续生产 _T)dmhG
C (141)contra 抵消 q>?uB4>^
C (142)contract cost 合同成本 S3A OT
C (143)contract costing 合同成本计算 -}4<P}.5T
C (144)contribution 贡献毛益 ldO6W7G|h
C (145)contribution centre 贡献中心 ~;9B\fE`
C (146)contribution chart 贡献图 rK9X68)
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ,FlF.pt
C (148)contribution to salesration 贡献毛益对销售比率 d*4fl.
C (149)control 控制 o&-q.;MY
C (150)control account 控制帐户 58ev (f
C (151)control limits 控制限度 -[^aWNqyJ
C (152)controllability concept 可控制概念 now\-XrS
C (153)controllable cost 可控制成本 m?`U;R[
C (154)conversion cost 加工成本 E}00y%@*J
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 \J.PrE'(}
C (156)corporate appraisal 公司评估 DfXXN
C (157)corporate planning 公司计划 (ylpH`
C (158)corporate social reporting 公司社会报告 ]9pK^<
C (159)corporation 股份公司 !/[/w39D0o
C (160)cost 成本 Dh*Uv,
C (161)cost account 成本帐户 UMuRB>ey
C (162)cost accounting 成本会计 b<u
C (163)cost accounting manual 成本手册 n3da@ClBt
C (164)cost accounts calendar 成本报表的日历时间 MR} GxI
C (165)cost adjustment 成本调整 :}i
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C (166)cost allocation 成本分配 f,wB.MN
C (167)cost apportionment 成本分摊 H<92tP4M
C (168)cost attribution 成本归属 {R5Q{]dK3
C (169)cost audit 成本审计 0R z'#O32V
C (170)cost behaviour 成本性态 sL[&y'+
C (171)cost benefit analysis 成本效益分析
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C (172)cost center 成本中心 <DxUqCE
C (173)cost driver 成本动因