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注会《审计》英语常用词汇 #S"nF@
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1.audit 审计 -ZLJeY L
2.attestation 鉴证 :"/d|i`T
3.credibility 可信赖程度 }&D32\
4.audit of financial statements 财务报表审计 1]b.fD
5.agreed-upon procedures 执行商定程序 ~b8]H|<'Y
6.high levels of assurance 高水平保证 pZy~1L
7.compilation 编制 W7nw6;7=
8.reliability 可靠性 r_A$DaC]
9.relevance 相关性 (SAs-
10.professional skepticism 职业谨慎 KPUV@eQ,
11.objectivity 客观性 /mzlH
12. professional competence 专业胜任能力 i=2N;sAl
13.Senior/CPA-in-charge 项目经理 FU4L6n
14.audit engagement letter 业务约定书 nAdf=D'P
15.recurring audit 连续审计 l,5+@i`5i
16.the client 委托人 t"oeQ*d%
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 kE1TP]|
19.the successor CPA 后任注册会计师 }k.Z~1y
20.the preceding CPA前任注册会计师 /cP"h!P}~~
21.issue the audit report 出具审计报告 1bwOmhkS
22.expert 专家 '}Z
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23.the board of directors 董事会 "3Y0`&:D
24.knowledge of the entity‘ s business 了解被审计单位情况 pTLCWbF?
25.assess material misstatement risks评估重大错报风险 ;;/{xvQ.1
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]&qx`TBK
27.a general knowledge of —— 初步了解―――的情况 "fOV^B
28.a more knowledge of—— 进一步了解的情况 @f3E`8
29.the prior year‘s working papers 以前年度工作底稿 ;
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30.minutes of meeting 会议纪要 a9Zq{Ysj
31.business risks 经营风险 9_/:[N6|c|
32.appropriateness 适当性 (TT}
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33.accounting estimate 会计估计 .HABNPNg(
34.management representations 管理层声明 7s^'d,P
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 DkDmE
37.significant audit areas 重点审计领域 $6R-5oQ
38.error 错误 4;2uW#dG"
39.fraud舞弊 NC6&x=!3
40.modified or additional procedures 修改或追加审计程序 l9Q-iJ
41.misappropriation of assets 侵占资产 ;#< 0<
42.transactions without substance 虚假交易 kb!%-k
43.unusual pressures 异常压力 M/`lM$98:
44.the suspected noncompliance 涉嫌存在违法行为 Z6MO^_m2
45.materialiy 重要性 *MW\^PR?
46.exceed the materiality level 超过重要性水平 kvu)
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47.approach the materiality level 接近重要性水平 nKj7.,>;:<
48.an acceptably low level 可接受水平 2&J)dtqz
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 YKK*ER0
50.misstatements or omissions 错报或漏报 XfIJ4ZM5
51.aggregate 总计 7D_=
52.subsequent events 期后事项 m+z&
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53.adjust the financial statements 调整财务报表 "qy,*{~
54.perform additional audit procedures 实施追加的审计程序 KLk~Y0$:v
55.audit risk 审计风险 +D*Z_Yh6
56.detection risk 检查风险 !^G\9"4A
57.inappropriate audit opinion 不适当的审计意见 l,aay-E
58.material misstatement 重大的错报 ,64-1!
59.tolerable misstatement 可容忍错报 9_h[bBx-'Q
60.the acceptable level of detection risk 可接受的检查风险 zX i'kB
61.assessed level of material misstatement risk 重大错报风险的评估水平 #}5uno
62.simall business 小规模企业 (A.C
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63.accounting system 会计系统 -MBxl`JU
64.test of control 控制测试 a(ZcmYzXU
65.walk-through test 穿行测试 |CbikE}kL
66.communication 沟通 (S Yln>
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67.flow chart 流程图 Bk{]g=DO
68.reperformance of internal control 重新执行 ;5( UzQU
69.audit evidence 审计证据 P16~Qj
70.substantive procedures 实质性程序 AFt s(
71.assertions 认定 E2+`4g@{8<
72.esistence 存在 cPQiUU~W@
73.occurrence 发生 ;8 lfOMf
74.completeness 完整性 M X]n&
75.rights and obligations 权利和义务
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76.valuation and allocation 计价和分摊 sV*H`N')S
77.cutoff 截止 $<[79al#
78.accuracy 准确性 Lu%b9Jk
79.classification 分类 WUTowr
80.inspection 检查 ~pky@O#b
81.supervision of counting 监盘 u:
82.observation 观察 'dc#F3
83.confirmation 函证 j_j]"ew)
84.computation 计算 >y+B
85.analytical procedures 分析程序 f*
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86.vouch 核对 %\:Wi#w>
87.trace 追查 dqcL]e
88.audit sampling 审计抽样 ZWm6eD
89.error 误差 _,*r_D61S
90.expected error 预期误差 MiX 43Pk]
91.population 总体
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92.sampling risk 抽样风险 iK;XZZ(
93.non- sampling risk 非抽样风险 9W);rL
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94.sampling unit 抽样单位 oxtay7fx
95.statistical sampling 统计抽样 "$vRMpW:
96.tolerable error 可容忍误差 x.4m|f0;
97.the risk of under reliance 信赖不足风险 q ZZK#,Qb
98.the risk of over reliance 信赖过度风险 /dIzY0<aO
99.the risk of incorrect rejection 误拒风险 HjwE+: w
100. the risk of incorrect acceptance 误受风险 JK
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101.working trial balance 试算平衡表 ?gXp*>Kg[
102.index and cross-referencing 索引和交叉索引 g0E'g
103.cash receipt 现金收入
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104.cash disbursement 现金支出 |5 ]X| v
105.bank statement 银行对账单 ,`sv1xwd
106.bank reconciliation 银行存款余额调节表 yWf`rF{
107.balance sheet date 资产负债表日 tQ601H>o
108.net realizable value 可变现净值 Pc]HP
109.storeroom 仓库 ^=*;X;7
110.sale invoice 销售发票 !p/goqT~dY
111.price list 价目表 -tU'yKhn
112.positive confirmation request 积极式询证函 @PIp*[7oC
113.negative confirmation request 消极式询证函 1AFA=t:]p
114.purchase requisition 请购单 f?)-}\[IR{
115.receiving report 验收报告 gI`m.EH}}N
116.gross margin 毛利 _(zG?]y0P
117.manufacturing overhead 制造费用 _','9|
118.material requisition 领料单 *OQ2ucC8j
119.inventory-taking 存货盘点 O33`+UV"W
120.bond certificate 债券 <{
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121.stock certificate 股票 !TcJ)0
122.audit report 审计报告 4{Z)8;QX
123.entity 被审计单位 $Z>'Jp
124.addressee of the audit report 审计报告的收件人 3r1*m
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125.unqualified opinion 无保留意见 VS|2|n1<6
126.qualified opinion 保留意见 L\iFNT}g`
127.disclaimer of opinion 无法表示意见 HOJV,9v N
128.adverse opinion 否定意见 . 'yCw#f
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A (1)ABC 作业基础成本计算 L4
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A (2)absorbed overhead 已吸收制造费用 nT)vNWT=
A (3)absorption costing 吸收成本计算 ll?X@S
A (4)account 账户,报表 BLJj(-
A (5)accounting postulate 会计假设 @[v~y"tE}
A (6)accounting series release 会计公告文件 D3K8F@d
A (7)accounting valuation 会计计价 3= ;<$+I6
A (8)account sale 承销清单 HLi%%"'
A (9)accountability concept 经营责任概念 i{qgn%#}Y
A (10)accountancy 会计职业 {f p[BF
A (11)accountant 会计师 *gz{.)W
A (12)accounting 会计 ]}X
A (13)agency cost 代理成本 YA5g';$H*
A (14)accounting bases 会计基础 Yz93'HDB
A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 ]J]h#ZHx
A (17)accounting policies 会计方针 kAG
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A (18)accounting rate of return 会计报酬率 SZCze"`[
A (19)accounting reference date 会计参照日 0Y5_PTWb+Y
A (20)accounting reference period 会计参照期间 An/|+r\
A (21)accrual concept 应计概念 3irl
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A (22)accrual expenses 应计费用 9(<@O%YU
A (23)acid test ration 速动比率(酸性测试比率) YZJyk:H\
A (24)acquisition 购置 [opGZ`>)j"
A (25)acquisition accounting 收购会计 pI<f) r
A (26)activity based accounting 作业基础成本计算 m~ee/&T
A (27)adjusting events 调整事项 mRK>U$v
A (28)administrative expenses 行政管理费 dUdT7ixo
A (29)advice note 发货通知 |(^PS8wG
A (30)amortization 摊销 Yz)qcU
A (31)analytical review 分析性检查 MnW+25=N
A (32)annual equivalent cost 年度等量成本法 FML(4BY,
A (33)annual report and accounts 年度报告和报表 P0jtp7)7
A (34)appraisal cost 检验成本 7E!5G2XX~~
A (35)appropriation account 盈余分配账户 ""~ajy
A (36)articles of association 公司章程细则 13/]DF,S"^
A (37)assets 资产 [)X\|pO&
A (38)assets cover 资产保障 ~WV"SaA)*U
A (39)asset value per share 每股资产价值 jb!i$/%w
A (40)associated company 联营公司 S:ztXhif>
A (41)attainable standard 可达标准 y1L,0 ]
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A (42)attributable profit 可归属利润 BTrn0
A (43)audit 审计 ,~W|]/b<q
A (44)audit report 审计报告 %ULr8)R;
A (45)auditing standards 审计准则 9(wK@
A (46)authorized share capital 额定股本
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A (47)available hours 可用小时 ;i:d+!3XwC
A (48)avoidable costs 可避免成本 <p"iY}x[H
B (49)back-to-back loan 易币贷款 @
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B (50)backflush accounting 倒退成本计算 m&yJzMW|
B (51)bad debts 坏帐 uY'HT|@:{
B (52)bad debts ratio 坏帐比率 "C`Ub
B (53)bank charges 银行手续费 ,$&&-p I]
B (54)bank overdraft 银行透支 -A!%*9Z
B (55)bank reconciliation 银行存款调节表 ~W]TD@w
B (56)bank statement 银行对账单 3sZ\0P}
B (57)bankruptcy 破产 $PHvA6D
B (58)basis of apportionment 分摊基础 k"w"hg&e
B (59)batch 批量 iOO)Q\
B (60)batch costing 分批成本计算 VY\&8n}e(
B (61)beta factor B(市场)风险因素 8Uxne2e
B (62)bill 账单 }RqK84K
B (63)bill of exchange 汇票 .kfIi^z
B (64)bill of landing 提单 _:27]K:
B (65)bill of materials 用料预计单 h 9W^[6
B (66)bill payable 应付票据 !g2+w$YVa
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 ;4~hB
B (69)bonus 红利 1|wL\I
B (70)book-keeping 薄记 `PH{syz
B (71)Boston classification 波士顿分类 B^9j@3Ux
B (72)breakeven chart 保本图 ?6Y?a2 |
B (73)breakeven point 保本点 3m)y|$R
B (74)breaking-down time 复位时间 -3Vx76Y
B (75)budget 预算 |$b}L7_
B (76)budget center 预算中心 ~e@z;]CiY
B (77)budget cost allowance 预算成本折让 V "h
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B (78)budget manual 预算手册 XpJ7o=?W3
B (79)budget period 预算期间 gB'6`'
B (80)budgetary control 预算控制 [ibu/W$
B (81)budgeted capacity 预算生产能力 vRO
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B (82)burden 制造费用 XOS[No~
B (83)business center 经营中心 =C.$
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B (84)business entity 营业个体 `W*U4?M
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 /t"3!Z?BOv
B (87)by-product 副产品 W6/
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C (88)called-up share capital 催缴股本 B`J~^+`[*
C (89)capacity 生产能力 )+ 2hl
C (90)capacity ratios 生产能力比率 LSr]S79N1
C (91)capital 资本 k\GcHI-
C (92)capital assets pricing model资本资产计价模式 dlTt_.
C (93)capital commitment 承诺资本 "LTad`]<Ro
C (94)capital employed 已运用的资本 L/G6Fjg^
C (95)capital expenditure 资本支出 ,DkNLE
C (96)capital expenditureauthorization 资本支出核准 QMb Ouw
C (97)capital expenditure control 资本支出控制 C>*u()q>4h
C (98)capital expenditure proposal资本支出申请 9zy!Fq
C (99)capital funding planning 资本基金筹集计划 r<^HmpUJ
C (100)capital gain 资本收益 ;;N9>M?b
C (101)capital investment appraisal资本投资评估 ^ (zYzd
C (102)capital maintenance 资本保全 9mTJ|sN:e
C (103)capital resource planning 资本资源计划 |8tilOqI
C (104)capital surplus 资本盈余 `RL"AH:+
C (105)capital turnover 资本周转率 WEi2=3dV
C (106)card 记录卡 @2 fg~2M1
C (107)cash 现金 q5)O%l !
C (108)cash account 现金账户 | h#u^v3
C (109)cash book 现金账薄 81
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C (110)cash cow 金牛产品 YteO6A;
C (111)cash flow 现金流量 IB]l1<
C (112)cash discounted 现金贴现 DN5 7p!z
C (113)cash flow budget 现金流量预算 v #j$;
C (114)cash flow statement 现金流量表 +!.^zp21
C (115)cash ledger 现金分类账 _>X+ZlpU:
C (116)cash limit 现金限额 j\^CV?}sm'
C (117)CCA 现时成本会计 UrEs4R1#
C (118)center 中心 Gu\q%'I
C (119)changeover time 变更时间 bAtSV u
C (120)chartered entity 特许经济个体 `&c kZiq
C (121)cheque 支票 U#WF;q0L
C (122)cheque register 支票登记薄 _.Uh)-yR
C (123)coin analysis 零钱分类 ZRU{[4
C (124)classification 分类 68WO~*
C (125)clock card 工时卡 vuY~_
C (126)code 代码 .jjG(
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C (127)commitment accounting 承诺确认会计 A*547=M/(j
C (128)common cost 共同成本 fHd#u%63K
C (129)company limited byguarantee 有限担保责任公司 mSl.mi(JiZ
C (130)company limited shares 股份有限公司 ;,:`1UI
C (131)competitive position 竞争能力状况 N~zdWnSZ@G
C (132)concept 概念 U>}w2bZ*
C (133)conglomerate 跨行业企业 ?QdWrE_
C (134)consistency concept 一致性概念 p]2128kqx
C (135)consolidated accounts 合并报表 R|87%&6']
C (136)consolidation accounting 合并会计 *d4eK+U$5
C (137)consortium 财团 SbrecZ
C (138)contingency plan 应急计划 Ls+2Zbh
C (139)contingent liabilities 或有负债 Sw,+p
C (140)continuous operation 连续生产 +E(L \
C (141)contra 抵消 w-L=LWL\
C (142)contract cost 合同成本 q ,]
L$
C (143)contract costing 合同成本计算 ra
g Xn
C (144)contribution 贡献毛益 ;RPx^X~
C (145)contribution centre 贡献中心 p}pjfG
C (146)contribution chart 贡献图 `Cynj+PCe
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 B!L{
C (148)contribution to salesration 贡献毛益对销售比率 !Pfr,a
C (149)control 控制 =wV<hg)C
C (150)control account 控制帐户 Pw`8Wj
C (151)control limits 控制限度 R=2FNP
C (152)controllability concept 可控制概念 ,G?WAOy,
C (153)controllable cost 可控制成本 ytJ/g/,A0i
C (154)conversion cost 加工成本 (2E\p
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0)e\`Bv
C (156)corporate appraisal 公司评估 Zaf:fsj>
C (157)corporate planning 公司计划 .2Elr(
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C (158)corporate social reporting 公司社会报告 yEoF4bt
C (159)corporation 股份公司 >rmqBDKaQ
C (160)cost 成本 >7T'OC
C (161)cost account 成本帐户 k|PN0&J
C (162)cost accounting 成本会计 paE[rS\
C (163)cost accounting manual 成本手册 J$w<$5UY
C (164)cost accounts calendar 成本报表的日历时间 `MN4uC
C (165)cost adjustment 成本调整 V1`o%;j
C (166)cost allocation 成本分配 :v&$o'Sak
C (167)cost apportionment 成本分摊 o&)8o5
C (168)cost attribution 成本归属 !6O(-S2A
C (169)cost audit 成本审计 sW'AjI
C (170)cost behaviour 成本性态 k&vz7Q`T
C (171)cost benefit analysis 成本效益分析 x,@B(9No
C (172)cost center 成本中心 U-(01-
C (173)cost driver 成本动因