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注会《审计》英语常用词汇 K<]fElh
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1.audit 审计 5R=lTx/Hj
2.attestation 鉴证 rp'fli?0e
3.credibility 可信赖程度 d(@
A
4.audit of financial statements 财务报表审计 phc1AN=[E
5.agreed-upon procedures 执行商定程序 @&Nvb.5nT
6.high levels of assurance 高水平保证 T),:8/
7.compilation 编制 QhGg^h%6
8.reliability 可靠性 4o*V12_r'4
9.relevance 相关性 Nr[Rp
10.professional skepticism 职业谨慎 h+74W0
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11.objectivity 客观性 N6J$z\
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12. professional competence 专业胜任能力 4]B3C\
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13.Senior/CPA-in-charge 项目经理
5pok%g
14.audit engagement letter 业务约定书 X#3<hN*v
15.recurring audit 连续审计 z$Nk\9wm
16.the client 委托人 }
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17.change CPA 更换注册会计师 vR)7qX}
18.the existing CPA 现任注册会计师 8zc!g|5"
19.the successor CPA 后任注册会计师 @qC:% |>
20.the preceding CPA前任注册会计师 0wkLM-lN
21.issue the audit report 出具审计报告 Z>,X$Y6<
22.expert 专家 c}QJ-I
23.the board of directors 董事会 .HQ<6k:
24.knowledge of the entity‘ s business 了解被审计单位情况 'u3+k.
25.assess material misstatement risks评估重大错报风险 b{I`$E<[
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 5{g9Wh[
27.a general knowledge of —— 初步了解―――的情况 Pu^~]^W)
28.a more knowledge of—— 进一步了解的情况 KB"iF}\P0
29.the prior year‘s working papers 以前年度工作底稿 AfEEYP)N
30.minutes of meeting 会议纪要 =a!6EkX
*
31.business risks 经营风险 2:N_c\Vi
32.appropriateness 适当性 )j6>b-H
33.accounting estimate 会计估计 >1~`tP
34.management representations 管理层声明 ,\M_q">npc
35.going concern assumption 持续经营假设 Q'a N|^w"f
36.audit plan 审计计划 od}x7RI%m
37.significant audit areas 重点审计领域 A pjqSz"
38.error 错误 -$)Et |
39.fraud舞弊 K%}I}8M
40.modified or additional procedures 修改或追加审计程序 AY;+Ws
41.misappropriation of assets 侵占资产 8QN8bGxK
42.transactions without substance 虚假交易 .cF$f4>2
43.unusual pressures 异常压力 ;iORfUjxrq
44.the suspected noncompliance 涉嫌存在违法行为 vs@:L)GW\
45.materialiy 重要性 >slN:dr0:
46.exceed the materiality level 超过重要性水平 S<_pGz$V
47.approach the materiality level 接近重要性水平 X}-H=1T?
48.an acceptably low level 可接受水平 )/Xrhhx
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 3b3cNYP
50.misstatements or omissions 错报或漏报 D%idlL2%J
51.aggregate 总计
CCY|FK
52.subsequent events 期后事项 x!~OK::o8
53.adjust the financial statements 调整财务报表 5)zB/Ta<
54.perform additional audit procedures 实施追加的审计程序 J3x7i8
55.audit risk 审计风险 h<K;VpL6
56.detection risk 检查风险 JYr7;n'!
57.inappropriate audit opinion 不适当的审计意见 qE72(#:R*
58.material misstatement 重大的错报 ;0!Wd
59.tolerable misstatement 可容忍错报 w)eQ'6Vu
60.the acceptable level of detection risk 可接受的检查风险 Hm*vKFhz
61.assessed level of material misstatement risk 重大错报风险的评估水平 6h_ k`z
62.simall business 小规模企业 ijqdZ+
63.accounting system 会计系统 is?&%VY
64.test of control 控制测试 R$fIb}PDr
65.walk-through test 穿行测试 c2\vG
66.communication 沟通 -b)zira
67.flow chart 流程图
t MZ(s
68.reperformance of internal control 重新执行 Kg`x9._2
69.audit evidence 审计证据 ,;P`Mf'YC
70.substantive procedures 实质性程序 5SL>q`t.bd
71.assertions 认定 I*t)x,~3
72.esistence 存在 'B5J.Xe:
73.occurrence 发生 thPH_DW>eb
74.completeness 完整性 ')<FLCFwT
75.rights and obligations 权利和义务 D
Ok^ON
76.valuation and allocation 计价和分摊 m90R8 V
77.cutoff 截止 70
UgK E
78.accuracy 准确性 TcLaWf!c5
79.classification 分类 U\8#Qvghf
80.inspection 检查 ;v+uv f
81.supervision of counting 监盘 K^vp(2
82.observation 观察 !-RpRRR[Co
83.confirmation 函证 ;vc lAsJ
84.computation 计算 :_\!t45
85.analytical procedures 分析程序 q&$0i
86.vouch 核对 ,L{o,qzC
87.trace 追查 @*"<U]
88.audit sampling 审计抽样 i5<Va@ru!s
89.error 误差 }Q=se[((
90.expected error 预期误差 uP=_-ZUW
91.population 总体 9;Pu9s[q2
92.sampling risk 抽样风险 xFm{oJ!]&
93.non- sampling risk 非抽样风险 FJ%R3N\
94.sampling unit 抽样单位 :iQ^1S`pH
95.statistical sampling 统计抽样 TnBG MI,g'
96.tolerable error 可容忍误差 HA.NZkq.tV
97.the risk of under reliance 信赖不足风险 7k t7^V<
98.the risk of over reliance 信赖过度风险 :IT U0%;!+
99.the risk of incorrect rejection 误拒风险 K# i*9sM
100. the risk of incorrect acceptance 误受风险 qv*uM0G6i
101.working trial balance 试算平衡表 jbhJ;c :
102.index and cross-referencing 索引和交叉索引 2V2x,!
103.cash receipt 现金收入 YTjuSV
104.cash disbursement 现金支出 9poEUjBI
105.bank statement 银行对账单 D@(M+u9/%
106.bank reconciliation 银行存款余额调节表 T3t~=b>&L
107.balance sheet date 资产负债表日 Sp~Gv>uMK
108.net realizable value 可变现净值
~\:j9cC
109.storeroom 仓库 8@W/43K8-
110.sale invoice 销售发票 H=o-ScA
111.price list 价目表 %QsSR'`
112.positive confirmation request 积极式询证函 ,Z*3,/a
113.negative confirmation request 消极式询证函 (-'0g@0UA
114.purchase requisition 请购单 p-yOiG8b}
115.receiving report 验收报告 }M9DqZ;I
116.gross margin 毛利 qgC-@I
117.manufacturing overhead 制造费用 R#7+
118.material requisition 领料单 7z&adkG:
119.inventory-taking 存货盘点 [rUh;_b\D
120.bond certificate 债券 t1:S!@
121.stock certificate 股票 6KCCbg/
122.audit report 审计报告 gLxT6v5wk.
123.entity 被审计单位 itC *Z6^
124.addressee of the audit report 审计报告的收件人
+
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125.unqualified opinion 无保留意见 J<($L}T*$
126.qualified opinion 保留意见 ,'1Olu{v[s
127.disclaimer of opinion 无法表示意见 (:y,CsR}4
128.adverse opinion 否定意见 F'UguC">
D=82$$
A (1)ABC 作业基础成本计算 @1/}-.(n
A (2)absorbed overhead 已吸收制造费用 L=$?q/=-
A (3)absorption costing 吸收成本计算 @RoRNat
A (4)account 账户,报表 r8
Zyld_@
A (5)accounting postulate 会计假设 KXx@
{cv
A (6)accounting series release 会计公告文件 N+C)/EN$
A (7)accounting valuation 会计计价 J+cAS/MYX
A (8)account sale 承销清单 Xv-1PY':pA
A (9)accountability concept 经营责任概念 A"BtVy[[9
A (10)accountancy 会计职业 _8x'GK
tU
A (11)accountant 会计师 A
^4kYOe
A (12)accounting 会计 Oa.f~|
A (13)agency cost 代理成本 D*XZT{1g
A (14)accounting bases 会计基础 hP4)8 >
A (15)accounting manual 会计手册 (ifqwl62
A (16)accounting period 会计期间 N[a ljC-R
A (17)accounting policies 会计方针 /H%<oAjp6
A (18)accounting rate of return 会计报酬率 e\^g|60f_
A (19)accounting reference date 会计参照日 s#+"5&!s
A (20)accounting reference period 会计参照期间 ;o_V!<$
A (21)accrual concept 应计概念 /Oq
)3fU
e
A (22)accrual expenses 应计费用 (pT(&/\8
A (23)acid test ration 速动比率(酸性测试比率) M|[@znzR<
A (24)acquisition 购置 }rKJeOo^x?
A (25)acquisition accounting 收购会计 _UH/}!nqB
A (26)activity based accounting 作业基础成本计算 ~}7$uW0ol
A (27)adjusting events 调整事项 ^&`sWO@=
A (28)administrative expenses 行政管理费 WbC0H78]
A (29)advice note 发货通知 7Ykj#"BZ
A (30)amortization 摊销 aDN6MZM
A (31)analytical review 分析性检查 LXh@o1
A (32)annual equivalent cost 年度等量成本法 hs!UX=x|
A (33)annual report and accounts 年度报告和报表 |5}rX!wS4
A (34)appraisal cost 检验成本 5#TrCPi6A
A (35)appropriation account 盈余分配账户 P0'e
"\$
A (36)articles of association 公司章程细则 _C< 6
349w
A (37)assets 资产 RjR&D?dc
A (38)assets cover 资产保障 IdV,%d{
A (39)asset value per share 每股资产价值 /-!&k
A (40)associated company 联营公司 DD12pL{QA
A (41)attainable standard 可达标准 C=oM,[ESQ0
Sc;iAi
(
A (42)attributable profit 可归属利润 )(:+q(m
A (43)audit 审计 d]O_E4X*
A (44)audit report 审计报告 `G=ztL!gq
A (45)auditing standards 审计准则 P3>..fhoW
A (46)authorized share capital 额定股本 [K/
O5_
A (47)available hours 可用小时 =~GE?}.o
A (48)avoidable costs 可避免成本 rxs~y{Xi
B (49)back-to-back loan 易币贷款 "*Lj8C3|n
B (50)backflush accounting 倒退成本计算 18DTv6?QG
B (51)bad debts 坏帐 #dva0%-1
B (52)bad debts ratio 坏帐比率 HG{&U:>)
B (53)bank charges 银行手续费 5y1or
B (54)bank overdraft 银行透支 4zo4
H~@gk
B (55)bank reconciliation 银行存款调节表 Lv
`#zgo_f
B (56)bank statement 银行对账单 I! h(`
B (57)bankruptcy 破产 d\~p5_5.
B (58)basis of apportionment 分摊基础 _u:>1]
B (59)batch 批量 `ir&]jh.A
B (60)batch costing 分批成本计算 ioB|*D<U2
B (61)beta factor B(市场)风险因素 T"L0Iy!k;
B (62)bill 账单 !cq=)xR
B (63)bill of exchange 汇票 vKcl6bVT
B (64)bill of landing 提单 $q Zc!Qc
B (65)bill of materials 用料预计单
8q]J;T
B (66)bill payable 应付票据 nc3sty1`
B (67)bill receivable 应收票据 |ZvNH ~!
B (68)bin card 存货记录卡 Z~r[;={,
B (69)bonus 红利 Ad dGB^7yl
B (70)book-keeping 薄记 %v5)s(Yu
B (71)Boston classification 波士顿分类 1vB-M6(
B (72)breakeven chart 保本图 ayV6m
B (73)breakeven point 保本点 jP1$qhp
B (74)breaking-down time 复位时间 Sg-g^dIN1
B (75)budget 预算 DRH'
A!r!
B (76)budget center 预算中心 t9G}Yd[T
B (77)budget cost allowance 预算成本折让 OJ v}kwV
B (78)budget manual 预算手册 |0tg:\.
B (79)budget period 预算期间 M
(+.$uz
B (80)budgetary control 预算控制 v#RW{kI
B (81)budgeted capacity 预算生产能力 z7-`Y9Ypd
B (82)burden 制造费用 FhWmO
B (83)business center 经营中心 R;H?gE^m-
B (84)business entity 营业个体 sCVI 2S!L
B (85)business unit 经营单位 DZ^=*.
B (86)buy-out management 管理性购买产权 ao)Ck3]
B (87)by-product 副产品 +p13xc?#j
C (88)called-up share capital 催缴股本 Y8)}PWMs
C (89)capacity 生产能力 %0vTA_W
C (90)capacity ratios 生产能力比率 HbNYP/MN3
C (91)capital 资本 #2h+dk$1
C (92)capital assets pricing model资本资产计价模式 -@rxiC:Q
C (93)capital commitment 承诺资本 dSwm|kIa
C (94)capital employed 已运用的资本 }ppVR$7]0
C (95)capital expenditure 资本支出 .2e1S{ 9
C (96)capital expenditureauthorization 资本支出核准 BR;QY1
C (97)capital expenditure control 资本支出控制 }<SNO)h3
C (98)capital expenditure proposal资本支出申请 yc*<:(p
C (99)capital funding planning 资本基金筹集计划 1<`9HCm
C (100)capital gain 资本收益 6G'<[gL
j
C (101)capital investment appraisal资本投资评估 B
El
n6zj
C (102)capital maintenance 资本保全 WElrk:b
C (103)capital resource planning 资本资源计划 mKV'jm0
C (104)capital surplus 资本盈余 ,:^
N[b
C (105)capital turnover 资本周转率 N;<//,
C (106)card 记录卡 H6_xwuw:
C (107)cash 现金 "ml?7Xl,n
C (108)cash account 现金账户 2A*/C7
C (109)cash book 现金账薄 .AXdo'&2i
C (110)cash cow 金牛产品 (zY * 0lN
C (111)cash flow 现金流量 8 4z6zFv?Q
C (112)cash discounted 现金贴现 ~uB'3`x
C (113)cash flow budget 现金流量预算 l<TIG3bs
C (114)cash flow statement 现金流量表 5^>n5u/
C (115)cash ledger 现金分类账
9SY(EL
C (116)cash limit 现金限额 k_!+V`Ro#
C (117)CCA 现时成本会计 Gfv(w=rr?
C (118)center 中心 X:_<Y_JT
C (119)changeover time 变更时间 N=#4L$@-
C (120)chartered entity 特许经济个体 yIOLs}!SF
C (121)cheque 支票 h2% J/69
C (122)cheque register 支票登记薄 Yj3 P 7k$c
C (123)coin analysis 零钱分类 $&IpX M]
C (124)classification 分类 J/t!-!
C (125)clock card 工时卡 Ivsb<qzG
C (126)code 代码 *xcP`
C (127)commitment accounting 承诺确认会计 |1"!k
A
C (128)common cost 共同成本 h'l^g%;
C (129)company limited byguarantee 有限担保责任公司
7IW> >RBF
C (130)company limited shares 股份有限公司 =D]
.`
C (131)competitive position 竞争能力状况 >dk9f}7-
C (132)concept 概念 /&h+t^l_Qj
C (133)conglomerate 跨行业企业 ZW*n /#GUC
C (134)consistency concept 一致性概念 XvskB[\
C (135)consolidated accounts 合并报表 L~dC(J)@ZI
C (136)consolidation accounting 合并会计 a=+T95ulDy
C (137)consortium 财团 < A?<N?%o
C (138)contingency plan 应急计划 t}Ss=0dJO
C (139)contingent liabilities 或有负债 Zm(dY*z5:J
C (140)continuous operation 连续生产 Ziz=]D_
C (141)contra 抵消 Sj)}qM-y#
C (142)contract cost 合同成本 &!jq!u$(
C (143)contract costing 合同成本计算 oEu>}JD
C (144)contribution 贡献毛益 pcH<gF(k
C (145)contribution centre 贡献中心 2zK"*7b?
C (146)contribution chart 贡献图 .Pw%DZ'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 PKA }zZ
C (148)contribution to salesration 贡献毛益对销售比率 6e .v&f7(
C (149)control 控制 YsP/p-
C (150)control account 控制帐户 B!b sTvX
C (151)control limits 控制限度 /
s
c.C
C (152)controllability concept 可控制概念 B,_`btJh
C (153)controllable cost 可控制成本 .+E#q&=
C (154)conversion cost 加工成本 ioV_oR9I
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 dn,g Z"<
C (156)corporate appraisal 公司评估 /APcL5:=
C (157)corporate planning 公司计划 ,=o
0BD2q
C (158)corporate social reporting 公司社会报告 O"*`'D|hK
C (159)corporation 股份公司 RH(V^09[o
C (160)cost 成本 0@)%h&mD
C (161)cost account 成本帐户 F>+2DlA`<e
C (162)cost accounting 成本会计 :.iyR
C (163)cost accounting manual 成本手册 4DLq
}v
C (164)cost accounts calendar 成本报表的日历时间 -[R!O'N9
C (165)cost adjustment 成本调整 nxaT.uFd1
C (166)cost allocation 成本分配 F98i*K`"
C (167)cost apportionment 成本分摊 8~ #M{}
C (168)cost attribution 成本归属 @(:v_l
C (169)cost audit 成本审计 #U=;T]!'$
C (170)cost behaviour 成本性态 4:mCXP,x
C (171)cost benefit analysis 成本效益分析 <y)E>Fl
C (172)cost center 成本中心 M)!skU
C (173)cost driver 成本动因