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注会《审计》英语常用词汇 SX]uIkw
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1.audit 审计 <
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2.attestation 鉴证 &w%--!T
3.credibility 可信赖程度 _lMSW6
4.audit of financial statements 财务报表审计 u"gtv
5.agreed-upon procedures 执行商定程序 ?k$'po*Eq
6.high levels of assurance 高水平保证 h,zM*z A_
7.compilation 编制 :^rt8>~
8.reliability 可靠性 2y5d
9.relevance 相关性 qO{Yr$V%
10.professional skepticism 职业谨慎 XiO~^=J
11.objectivity 客观性 7m4*dBTr
12. professional competence 专业胜任能力 |*(R$t X
13.Senior/CPA-in-charge 项目经理 K_ Od u^
14.audit engagement letter 业务约定书 %R^*MUTx
15.recurring audit 连续审计 ?/q\S
16.the client 委托人 ps_q3Cyp
17.change CPA 更换注册会计师 ]Ns)fr6
18.the existing CPA 现任注册会计师 t.Yf
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19.the successor CPA 后任注册会计师 Tfp^h~&u
20.the preceding CPA前任注册会计师 8Z!Mad
21.issue the audit report 出具审计报告 Q<>b3X>O
22.expert 专家 s("\]K
23.the board of directors 董事会 .$
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24.knowledge of the entity‘ s business 了解被审计单位情况 Qs,4PPEg
25.assess material misstatement risks评估重大错报风险 1) Nj.#)
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 x|$|~6f=n
27.a general knowledge of —— 初步了解―――的情况 +Ze;BKZ3
28.a more knowledge of—— 进一步了解的情况 .'PS
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29.the prior year‘s working papers 以前年度工作底稿 I
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30.minutes of meeting 会议纪要 dJ{q}U
31.business risks 经营风险 *RM 3_
32.appropriateness 适当性 HCw,bRxm
33.accounting estimate 会计估计 g#:P c
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34.management representations 管理层声明 L;-V Yo#
35.going concern assumption 持续经营假设 .Ta (v3om%
36.audit plan 审计计划 `\$EPUM
37.significant audit areas 重点审计领域 $wC'qV
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38.error 错误 $`[TIyA9!
39.fraud舞弊 g'AxJ
40.modified or additional procedures 修改或追加审计程序 m5v I
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41.misappropriation of assets 侵占资产 0X:$ASocU
42.transactions without substance 虚假交易 Ka y\;fXT
43.unusual pressures 异常压力 %-woaj
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 u|cP&^S
46.exceed the materiality level 超过重要性水平 s:3b. *t<
47.approach the materiality level 接近重要性水平 sa TS8p z
48.an acceptably low level 可接受水平 :(iBLO<x
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 <HnpI
50.misstatements or omissions 错报或漏报 ]\y]8v5(
51.aggregate 总计 1Qw_P('}
52.subsequent events 期后事项 DTlId~Dy
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53.adjust the financial statements 调整财务报表 d ehK#8
54.perform additional audit procedures 实施追加的审计程序 nS](d2
55.audit risk 审计风险 ey6ujV7!
56.detection risk 检查风险 )|/%]@` N
57.inappropriate audit opinion 不适当的审计意见 <eZ*LK?
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 1obajN
60.the acceptable level of detection risk 可接受的检查风险 5
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61.assessed level of material misstatement risk 重大错报风险的评估水平 ]h,iyWSs
62.simall business 小规模企业 \ CX6~
63.accounting system 会计系统 YmCu\+u
64.test of control 控制测试 'Y.6sB
65.walk-through test 穿行测试 >p'{!k
66.communication 沟通 fejC,H4I
67.flow chart 流程图 KP&xk13)
68.reperformance of internal control 重新执行 (vp#?-i
69.audit evidence 审计证据 y,/i3^y#_
70.substantive procedures 实质性程序 n,d)Wwe_`y
71.assertions 认定 \ef:H&r
72.esistence 存在 BOWBD@y
73.occurrence 发生 CXi[$nF3
74.completeness 完整性 5M/~|"xk
75.rights and obligations 权利和义务 wr5v-_7r,
76.valuation and allocation 计价和分摊 W>5[_d
77.cutoff 截止 5+Ao.3Xn
78.accuracy 准确性 }|%1LL^pB
79.classification 分类 53 -Owjpx
80.inspection 检查 {A'*3(8
81.supervision of counting 监盘 q}!h(-y}5n
82.observation 观察 dyk(/#*7W
83.confirmation 函证 CW2)1%1iz
84.computation 计算 :yRv:`r3Lt
85.analytical procedures 分析程序
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86.vouch 核对 \Hdsy="Dnh
87.trace 追查 91]sO%3
88.audit sampling 审计抽样 &36SX<vZ
89.error 误差 T2 S fBs
90.expected error 预期误差 |B^Mj57DO
91.population 总体 2WTOu x*
92.sampling risk 抽样风险 r?IBmatK/
93.non- sampling risk 非抽样风险 XMiu}w!
94.sampling unit 抽样单位 a9UXg<4
95.statistical sampling 统计抽样 XT4Gz|k
96.tolerable error 可容忍误差 bAbR0)
97.the risk of under reliance 信赖不足风险 .!Pg)|
98.the risk of over reliance 信赖过度风险 uovv">Uw
99.the risk of incorrect rejection 误拒风险 %pxO<O
100. the risk of incorrect acceptance 误受风险 Sg4{IU
101.working trial balance 试算平衡表 D$7#&2y
102.index and cross-referencing 索引和交叉索引 !=A;?Kdq
103.cash receipt 现金收入 2:_6nWl
104.cash disbursement 现金支出 {}$Zff
105.bank statement 银行对账单 z DU=2c4W9
106.bank reconciliation 银行存款余额调节表 ,uAp;"YJeV
107.balance sheet date 资产负债表日 z~ywFk}KGd
108.net realizable value 可变现净值 _CfJ Kp)
109.storeroom 仓库 Dz
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110.sale invoice 销售发票 DY
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111.price list 价目表 ]8}51y8
112.positive confirmation request 积极式询证函 bMGn&6QiP[
113.negative confirmation request 消极式询证函 0 ZM(heQ
114.purchase requisition 请购单 E5$]0#jB
115.receiving report 验收报告
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116.gross margin 毛利 wapSpSt
117.manufacturing overhead 制造费用 "4;nnq
118.material requisition 领料单 OQ7 `n<I<)
119.inventory-taking 存货盘点 YZj*F-}
120.bond certificate 债券 ZZ7qSyBs?
121.stock certificate 股票 __2<v?\
122.audit report 审计报告 <^'{=A>
123.entity 被审计单位 m1U:&{:^
124.addressee of the audit report 审计报告的收件人 Ps74SoD-
125.unqualified opinion 无保留意见 UXs)$
126.qualified opinion 保留意见 Xv|=RNz
127.disclaimer of opinion 无法表示意见 TI8r/P?
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128.adverse opinion 否定意见 n{FjFlX2=
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A (1)ABC 作业基础成本计算 REU,"
A (2)absorbed overhead 已吸收制造费用 |Ha#2pt{bc
A (3)absorption costing 吸收成本计算 #3QPcoxa
A (4)account 账户,报表 IQRuqp KL
A (5)accounting postulate 会计假设 Jsysk $R
A (6)accounting series release 会计公告文件 ca{MJz'
A (7)accounting valuation 会计计价 BtZ]~S}v
A (8)account sale 承销清单 K5jt(7i
A (9)accountability concept 经营责任概念 )](ls@*
A (10)accountancy 会计职业 1|(Q|
A (11)accountant 会计师 dP
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A (12)accounting 会计 @ M]_],
A (13)agency cost 代理成本 }=5>h' <
A (14)accounting bases 会计基础 k~^4
A (15)accounting manual 会计手册 a:fP
A (16)accounting period 会计期间 mK[Z#obc=
A (17)accounting policies 会计方针 0RT 8N=B83
A (18)accounting rate of return 会计报酬率 4"|Xndh1.
A (19)accounting reference date 会计参照日 +cfEyiub
A (20)accounting reference period 会计参照期间 `8ac;b
A (21)accrual concept 应计概念 N)H "'#-
A (22)accrual expenses 应计费用 G
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A (23)acid test ration 速动比率(酸性测试比率) gvA}s/
A (24)acquisition 购置 wSN9`
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A (25)acquisition accounting 收购会计 z# ^fS
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A (26)activity based accounting 作业基础成本计算 D
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A (27)adjusting events 调整事项 c Mgd
A (28)administrative expenses 行政管理费 94rSB}b.O
A (29)advice note 发货通知 Uj):}xgi'
A (30)amortization 摊销 P.'.KZJ:WD
A (31)analytical review 分析性检查 STp9Gh-
A (32)annual equivalent cost 年度等量成本法 V4n~Z+k
A (33)annual report and accounts 年度报告和报表 C9!t&<\}
A (34)appraisal cost 检验成本 m&:&z7^p
A (35)appropriation account 盈余分配账户 L"qJZU
A (36)articles of association 公司章程细则 1f`De`zXzr
A (37)assets 资产 Y~WdN<g
A (38)assets cover 资产保障 HIXAA?_eh=
A (39)asset value per share 每股资产价值 ^#HaH
A (40)associated company 联营公司 H<(F$7Q!\
A (41)attainable standard 可达标准 6ZqU:^3
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A (42)attributable profit 可归属利润 cZYy+
A (43)audit 审计 &-3e3)
A (44)audit report 审计报告 2R[v*i^S
A (45)auditing standards 审计准则 >}+{;d
A (46)authorized share capital 额定股本 jE\G_>
A (47)available hours 可用小时 gV2vw
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A (48)avoidable costs 可避免成本 ]n!V
B (49)back-to-back loan 易币贷款 HwUaaK
B (50)backflush accounting 倒退成本计算 3iCe5VF
B (51)bad debts 坏帐 D&G6
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B (52)bad debts ratio 坏帐比率 Vu:ZG*^
B (53)bank charges 银行手续费 ] pn
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B (54)bank overdraft 银行透支 !l (Vk
B (55)bank reconciliation 银行存款调节表 ,/\`Rc^n
B (56)bank statement 银行对账单 (S~kyU!)0
B (57)bankruptcy 破产 n<.7tr0f\
B (58)basis of apportionment 分摊基础 A2|Bbqd
B (59)batch 批量 @dWA1tM
B (60)batch costing 分批成本计算 * Gg7(cnpw
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 }r:"X<`
B (63)bill of exchange 汇票 |+Y-i4t
B (64)bill of landing 提单 A{+/$7vek
B (65)bill of materials 用料预计单 sL$sj|" S
B (66)bill payable 应付票据 .U!EA0B
B (67)bill receivable 应收票据 ;_,jy7lf
B (68)bin card 存货记录卡 Jt_=aMY:7
B (69)bonus 红利 K4Q{U@ZJ
B (70)book-keeping 薄记 w2s`9
B (71)Boston classification 波士顿分类 MntmBj-T
B (72)breakeven chart 保本图 x{1 v(n8+=
B (73)breakeven point 保本点 s41%A2Enh
B (74)breaking-down time 复位时间 =XfvPBA
B (75)budget 预算 `% 9Y)a/e
B (76)budget center 预算中心 /5,6{R9
B (77)budget cost allowance 预算成本折让 JHxcHh
B (78)budget manual 预算手册 TGJz[N
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B (79)budget period 预算期间 q,P.)\0A
B (80)budgetary control 预算控制 J67
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B (81)budgeted capacity 预算生产能力 E{,Wp
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B (82)burden 制造费用 k79OMf
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B (83)business center 经营中心 -H60T,o
B (84)business entity 营业个体 bpY*;o$~
B (85)business unit 经营单位 PaTOlHr
B (86)buy-out management 管理性购买产权
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B (87)by-product 副产品 ~VsN\! G
C (88)called-up share capital 催缴股本 V^s, 3C
C (89)capacity 生产能力 r Ea(1(I
C (90)capacity ratios 生产能力比率 MXA?rjd0
C (91)capital 资本 LphCx6f,X
C (92)capital assets pricing model资本资产计价模式 XRPJPwes]
C (93)capital commitment 承诺资本
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C (94)capital employed 已运用的资本 +L 09^I
C (95)capital expenditure 资本支出 K_MEd1l
C (96)capital expenditureauthorization 资本支出核准 D1RQkAZS
C (97)capital expenditure control 资本支出控制 7J9<B5U
C (98)capital expenditure proposal资本支出申请
gW~YB2 $
C (99)capital funding planning 资本基金筹集计划 @WazSL;N
C (100)capital gain 资本收益 ,LBj$U]e|E
C (101)capital investment appraisal资本投资评估 ~B
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C (102)capital maintenance 资本保全 3Dr\ O_`u
C (103)capital resource planning 资本资源计划 dw
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C (104)capital surplus 资本盈余 Yup#aeXY/
C (105)capital turnover 资本周转率 $?ss5:
S
C (106)card 记录卡 PS~_a
C (107)cash 现金 *$cx7yJ
C (108)cash account 现金账户 R(}<W$(TV
C (109)cash book 现金账薄 `@y~ JNf!
C (110)cash cow 金牛产品 H ezbCwsx&
C (111)cash flow 现金流量 <8(q
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C (112)cash discounted 现金贴现 D?BegF
C (113)cash flow budget 现金流量预算 P*k n}:
C (114)cash flow statement 现金流量表 OI Fjc0
C (115)cash ledger 现金分类账 xjp0w7L)J
C (116)cash limit 现金限额 EuHQp7
C (117)CCA 现时成本会计 xZ'C(~t
C (118)center 中心 B/16EuH#
C (119)changeover time 变更时间 n{W(8K6d@[
C (120)chartered entity 特许经济个体 5xc e1
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C (121)cheque 支票 d\-*Fmp(S
C (122)cheque register 支票登记薄
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C (123)coin analysis 零钱分类 %Ja0:e
C (124)classification 分类 c{kpgN
C (125)clock card 工时卡 blomB2vQ
C (126)code 代码
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C (127)commitment accounting 承诺确认会计 b|V<Kp
C (128)common cost 共同成本 V1,p<>9
C (129)company limited byguarantee 有限担保责任公司 /{j._4c
C (130)company limited shares 股份有限公司 z}SJ~WY'[
C (131)competitive position 竞争能力状况 ~;b}_?%o
C (132)concept 概念 kh}h(z^
C (133)conglomerate 跨行业企业 -I4@6vE,
C (134)consistency concept 一致性概念 /QB;0PrE
C (135)consolidated accounts 合并报表 -V2f.QE%
C (136)consolidation accounting 合并会计 #)L}{mHLM-
C (137)consortium 财团 xm=Gt$>.o
C (138)contingency plan 应急计划 7Tp+]"bL
C (139)contingent liabilities 或有负债 E;H9]*x/
C (140)continuous operation 连续生产 md bi@ms@
C (141)contra 抵消 a?ete9Q+
C (142)contract cost 合同成本 ]fDb|s48
C (143)contract costing 合同成本计算 uNEl]Q]<e]
C (144)contribution 贡献毛益 SWtqp(h]'
C (145)contribution centre 贡献中心 IT#Li
C (146)contribution chart 贡献图 ]?V:+>t=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Z6b]EcP)#
C (148)contribution to salesration 贡献毛益对销售比率 ^$`mS&3/q
C (149)control 控制 ;mI^J=V3
C (150)control account 控制帐户 rPr]f;
C (151)control limits 控制限度 Pc?"H!Hkn
C (152)controllability concept 可控制概念 'JgCl'k,
C (153)controllable cost 可控制成本 83]m/Iz
C (154)conversion cost 加工成本 "C3J[) qC
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
l
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C (156)corporate appraisal 公司评估 60n>FQ<
C (157)corporate planning 公司计划 \(`2 @
C (158)corporate social reporting 公司社会报告 x4 4V
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C (159)corporation 股份公司 HS*Y%*
C (160)cost 成本 @8w[Z o~
C (161)cost account 成本帐户 B&7:=t,m(
C (162)cost accounting 成本会计 eU)QoVt
C (163)cost accounting manual 成本手册 GwA\>qXw
C (164)cost accounts calendar 成本报表的日历时间 cBbumf 9C
C (165)cost adjustment 成本调整 48S
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C (166)cost allocation 成本分配 o[RwK
C (167)cost apportionment 成本分摊 Jza?DhSAZ
C (168)cost attribution 成本归属 Z{t `f[
C (169)cost audit 成本审计 TC2%n\
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C (170)cost behaviour 成本性态 ]Ar,HaX-
C (171)cost benefit analysis 成本效益分析 Xe:rPxZf~
C (172)cost center 成本中心 -Ju;
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C (173)cost driver 成本动因