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注会《审计》英语常用词汇 N+
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1.audit 审计 t23W=U
2.attestation 鉴证 QWC C
3.credibility 可信赖程度 KhL%ov
4.audit of financial statements 财务报表审计 0]nveC$
5.agreed-upon procedures 执行商定程序
ZcTjOy?
6.high levels of assurance 高水平保证 sEL0h4
7.compilation 编制 >5Y.
8.reliability 可靠性 @,W5K$Ka=
9.relevance 相关性 W}%[i+
10.professional skepticism 职业谨慎 [.CP,Ly
11.objectivity 客观性 (>lH=&%zj
12. professional competence 专业胜任能力 P{StF`>Y
13.Senior/CPA-in-charge 项目经理 l%2 gM7WMY
14.audit engagement letter 业务约定书 hyhm{RC?[
15.recurring audit 连续审计 ETdN<}m
16.the client 委托人 zzd PR}VG
17.change CPA 更换注册会计师 s<3M_mt
18.the existing CPA 现任注册会计师 oMoco tQ;$
19.the successor CPA 后任注册会计师 Y'+KU/H
20.the preceding CPA前任注册会计师 t2m7Yh5B
21.issue the audit report 出具审计报告 T;S6<J
22.expert 专家 T~g`;Q%i
23.the board of directors 董事会 xjrL@LO#
24.knowledge of the entity‘ s business 了解被审计单位情况 zpzxCzU
25.assess material misstatement risks评估重大错报风险 BV}sN{
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 h$%h w+"4
27.a general knowledge of —— 初步了解―――的情况 QDb8W*&<
28.a more knowledge of—— 进一步了解的情况 9}a&:QTHR
29.the prior year‘s working papers 以前年度工作底稿 _E/
30.minutes of meeting 会议纪要 QDKY7"H
31.business risks 经营风险 t7,$u-
32.appropriateness 适当性 aH_FBY
33.accounting estimate 会计估计 ;r.#|b
34.management representations 管理层声明 ,;<M+V3+
35.going concern assumption 持续经营假设 M<Dvhy[
36.audit plan 审计计划 mDuS-2G=D
37.significant audit areas 重点审计领域 Mfdkv
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38.error 错误
<$K7f
39.fraud舞弊 38:5g_
40.modified or additional procedures 修改或追加审计程序 4jjo%N
41.misappropriation of assets 侵占资产 )Z\Zw~L
42.transactions without substance 虚假交易 5%@~"YCo
43.unusual pressures 异常压力 OE _V6Er
44.the suspected noncompliance 涉嫌存在违法行为 jI<_(T
45.materialiy 重要性 {L7+lz
46.exceed the materiality level 超过重要性水平 8u1?\
SYnb
47.approach the materiality level 接近重要性水平 T!^v^m@>y
48.an acceptably low level 可接受水平 R+.kwq3CED
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ,8!'jE[d
50.misstatements or omissions 错报或漏报 9j5-/
51.aggregate 总计 ,zZ@QW5
52.subsequent events 期后事项 ,H$%'s1I(
53.adjust the financial statements 调整财务报表 OgHqF,0MN
54.perform additional audit procedures 实施追加的审计程序 g*w}m>O
55.audit risk 审计风险 joNV4v"=`
56.detection risk 检查风险 v0T?c53?
57.inappropriate audit opinion 不适当的审计意见 -av=5hm
58.material misstatement 重大的错报 sG^{
cn
59.tolerable misstatement 可容忍错报 HLL=.: P
60.the acceptable level of detection risk 可接受的检查风险 kX)*:~*
61.assessed level of material misstatement risk 重大错报风险的评估水平 k$kxw_N5d
62.simall business 小规模企业 lB!M;2^)X
63.accounting system 会计系统 J- 5kvQi8
64.test of control 控制测试 g(G$*#}o8A
65.walk-through test 穿行测试 ]c]^(
C
66.communication 沟通 9X
Uk.Nek
67.flow chart 流程图 HC6v#-( `{
68.reperformance of internal control 重新执行 @![1W@J
69.audit evidence 审计证据 6:?mz;oP
70.substantive procedures 实质性程序 xP27j_*m>
71.assertions 认定 NH*"AE;
72.esistence 存在 Mf7
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73.occurrence 发生 +&E\w,Vq^
74.completeness 完整性 +k/=L9#e
75.rights and obligations 权利和义务 .*z$vl
76.valuation and allocation 计价和分摊
sN) xNz
77.cutoff 截止 o'Y/0hkh
78.accuracy 准确性 X}ihYM3y/
79.classification 分类 rMw$T=Oi
80.inspection 检查 J5z\e@?.0\
81.supervision of counting 监盘 @3~W
ukc
82.observation 观察 ~~Rq$'q}
83.confirmation 函证 xZ
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84.computation 计算 m8+
EMBl
85.analytical procedures 分析程序 Oh,Xjel
86.vouch 核对 KUUZN
87.trace 追查 0r?]b*IEK
88.audit sampling 审计抽样 .
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89.error 误差 j zwHb'4B3
90.expected error 预期误差 %MCS_'N
J
91.population 总体 C 7YS>?^]
92.sampling risk 抽样风险 lwjA07i
93.non- sampling risk 非抽样风险 9hJ
a K
94.sampling unit 抽样单位 AO
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95.statistical sampling 统计抽样 ~(=5`9
96.tolerable error 可容忍误差 h<n 2pz}
97.the risk of under reliance 信赖不足风险 z.OJ1vY7
98.the risk of over reliance 信赖过度风险 kxmsrQ>av
99.the risk of incorrect rejection 误拒风险 +k0UVZZX?
100. the risk of incorrect acceptance 误受风险 %_~1(Glz
101.working trial balance 试算平衡表 bw!*=<
102.index and cross-referencing 索引和交叉索引 CioS}K
103.cash receipt 现金收入 [@]i_L[
104.cash disbursement 现金支出 .B'ws/%5\
105.bank statement 银行对账单 fwa*|y;
106.bank reconciliation 银行存款余额调节表 ,vBB". LY'
107.balance sheet date 资产负债表日 8N3rYx;d~
108.net realizable value 可变现净值 d ]#`?}
109.storeroom 仓库 $bN_0s0:'
110.sale invoice 销售发票 1)f <
111.price list 价目表 ZmJ<FF4
112.positive confirmation request 积极式询证函 rqKK89fD'
113.negative confirmation request 消极式询证函 ]O0u.=1k
114.purchase requisition 请购单 RVF<l?EI4R
115.receiving report 验收报告 _<l)4A3rS
116.gross margin 毛利 m\_v{1g
117.manufacturing overhead 制造费用 LKZv#b[h
118.material requisition 领料单 G+\&8fi0
119.inventory-taking 存货盘点 |D[LU[<C
120.bond certificate 债券 +WguWLO"
121.stock certificate 股票 [ fs.D /
122.audit report 审计报告 t@iw&>8z
123.entity 被审计单位 =4OV
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124.addressee of the audit report 审计报告的收件人 l7Wdbx5x0
125.unqualified opinion 无保留意见
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126.qualified opinion 保留意见 omT^jh
127.disclaimer of opinion 无法表示意见 ;qcOcm%
128.adverse opinion 否定意见 _,f7D/dq
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A (1)ABC 作业基础成本计算 b=SCyGxlZ5
A (2)absorbed overhead 已吸收制造费用 4E$d"D5]>p
A (3)absorption costing 吸收成本计算 A-h[vP!v|
A (4)account 账户,报表 +,)Iv_Xl$
A (5)accounting postulate 会计假设 :!FGvR6
A (6)accounting series release 会计公告文件 WtXf~ :R
A (7)accounting valuation 会计计价 *@WBaN+
A (8)account sale 承销清单 UlPGB2B
A (9)accountability concept 经营责任概念 } V"A;5j`
A (10)accountancy 会计职业 db>"2EE
A (11)accountant 会计师 0%yPuY>
A (12)accounting 会计 *o<|^,R
A (13)agency cost 代理成本 &4*f28 s
A (14)accounting bases 会计基础 :w7?]y6~S
A (15)accounting manual 会计手册 7dOpJjv?)
A (16)accounting period 会计期间 AdzdYZiM_
A (17)accounting policies 会计方针 H;+98AIy`
A (18)accounting rate of return 会计报酬率 O8-Z >;
A (19)accounting reference date 会计参照日 uc
J8l(?Qc
A (20)accounting reference period 会计参照期间 1k{H,p7
A (21)accrual concept 应计概念 //bQD>NBO
A (22)accrual expenses 应计费用 n;>r
A (23)acid test ration 速动比率(酸性测试比率) .Y }k@T40a
A (24)acquisition 购置 :*cd$s
A (25)acquisition accounting 收购会计
6B}V{2
A (26)activity based accounting 作业基础成本计算 gm1RQ^n,@.
A (27)adjusting events 调整事项 wBEBj7(y
A (28)administrative expenses 行政管理费 'vKae
A (29)advice note 发货通知 {J/+KK
A (30)amortization 摊销 >;}(?+|f
A (31)analytical review 分析性检查 gRZ!=z[&
A (32)annual equivalent cost 年度等量成本法 XRP+0=0
A (33)annual report and accounts 年度报告和报表 q77Iq0VR
A (34)appraisal cost 检验成本 +Q"XwxL<6
A (35)appropriation account 盈余分配账户 XMaw:Fgr
A (36)articles of association 公司章程细则 !yz3:Yz
u
A (37)assets 资产 j_b/66JyN
A (38)assets cover 资产保障 4I.)>+8V
A (39)asset value per share 每股资产价值 }s8xr>
A (40)associated company 联营公司 EEvi_Z932
A (41)attainable standard 可达标准 5H(
]"C
uI3oPP> $
A (42)attributable profit 可归属利润 VS65SxHA
A (43)audit 审计 #(Yd'qKo
A (44)audit report 审计报告 INR RA
A (45)auditing standards 审计准则 r>rL[`p(2
A (46)authorized share capital 额定股本 1\/~>
A (47)available hours 可用小时 x@x5|8:ga
A (48)avoidable costs 可避免成本 4% 6@MQ[
B (49)back-to-back loan 易币贷款 8A'SMJi
B (50)backflush accounting 倒退成本计算 U?Vik
B (51)bad debts 坏帐 t{Ks}9
B
B (52)bad debts ratio 坏帐比率 <<9|*Tz
B (53)bank charges 银行手续费 8/~@3-9EK
B (54)bank overdraft 银行透支 T
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B (55)bank reconciliation 银行存款调节表 ;h#Q!M&e#
B (56)bank statement 银行对账单 DP!8c
B (57)bankruptcy 破产 +KIBbXF7
B (58)basis of apportionment 分摊基础 <W*6=HZ'
B (59)batch 批量 m=w #l>!
B (60)batch costing 分批成本计算 iZ
(JwY
B (61)beta factor B(市场)风险因素 \8k4v#wH
B (62)bill 账单 6~6
vwp
B (63)bill of exchange 汇票 C @P$RVS
B (64)bill of landing 提单 hl8oE5MU
B (65)bill of materials 用料预计单 -)DxF<8B
B (66)bill payable 应付票据 [5GzY`/m
B (67)bill receivable 应收票据 <B+
WM
B (68)bin card 存货记录卡 7bR[.|T
B (69)bonus 红利 qR4-~p8
B (70)book-keeping 薄记 (T.j3@Ko
B (71)Boston classification 波士顿分类 SN$3cg]z
B (72)breakeven chart 保本图 A'*#UYn(
B (73)breakeven point 保本点 O_*tDq,e
B (74)breaking-down time 复位时间 raM{!T
:
B (75)budget 预算 mw83 pU6
B (76)budget center 预算中心 1([?EfC
B (77)budget cost allowance 预算成本折让 _znpzr9H
B (78)budget manual 预算手册 w=~X 6[+3
B (79)budget period 预算期间 CH6;jo]
B (80)budgetary control 预算控制 O`;o"\P<
B (81)budgeted capacity 预算生产能力 r\q|DZ7
B (82)burden 制造费用 WHRBYq_
B (83)business center 经营中心 >Hd!o"I
B (84)business entity 营业个体 ~6[3Km|2
B (85)business unit 经营单位 r4]hcoU
B (86)buy-out management 管理性购买产权 k?Njge6@
B (87)by-product 副产品 |#B)`r8
C (88)called-up share capital 催缴股本 $wk(4W8E
C (89)capacity 生产能力 ZtpbKy!\$B
C (90)capacity ratios 生产能力比率 OZe`>Q6
C (91)capital 资本 v5W-f0Jo
C (92)capital assets pricing model资本资产计价模式 m4R:K
jN*
C (93)capital commitment 承诺资本 l4^MYwFR{O
C (94)capital employed 已运用的资本
$;)A:*e
C (95)capital expenditure 资本支出 Zy>y7O(,
C (96)capital expenditureauthorization 资本支出核准 o3le[6C/8=
C (97)capital expenditure control 资本支出控制 880T'5}S
:
C (98)capital expenditure proposal资本支出申请 %KR2Vlh0
C (99)capital funding planning 资本基金筹集计划 ^KQZ;[B
C (100)capital gain 资本收益 }50s\H._C
C (101)capital investment appraisal资本投资评估 5+/XO>P1m|
C (102)capital maintenance 资本保全 jori,"s
C (103)capital resource planning 资本资源计划 ra1_XR}
C (104)capital surplus 资本盈余 8P}
a
C (105)capital turnover 资本周转率 l^__oam
C (106)card 记录卡 Iz!]LW
C (107)cash 现金 Z
jXn,W]~
C (108)cash account 现金账户 T~d_?UAw$
C (109)cash book 现金账薄 > v4+@o[~
C (110)cash cow 金牛产品 5zF$Q {3
C (111)cash flow 现金流量 6<YAoo
C (112)cash discounted 现金贴现 9ol&p>
C (113)cash flow budget 现金流量预算 3.Jk-:u %m
C (114)cash flow statement 现金流量表 :79u2wSh
C (115)cash ledger 现金分类账 iVb7>d9}
C (116)cash limit 现金限额 w%%*3[--X
C (117)CCA 现时成本会计 z#d*Odc
C (118)center 中心 id>2G
%Tx
C (119)changeover time 变更时间 0fN;
L;v
C (120)chartered entity 特许经济个体 Q|7m9~
C (121)cheque 支票 p }3$7CR/
C (122)cheque register 支票登记薄 \ns}
M3
C (123)coin analysis 零钱分类 +O7GgySx
C (124)classification 分类 a*nCvZ
C (125)clock card 工时卡 3O|2Z~>3
C (126)code 代码 ziv*4
C (127)commitment accounting 承诺确认会计 bDq<]h_7
C (128)common cost 共同成本 Yd<9Y\W%?
C (129)company limited byguarantee 有限担保责任公司 ,S&p\(r.
C (130)company limited shares 股份有限公司 ].@8/. rg
C (131)competitive position 竞争能力状况 zuJ@@\75
C (132)concept 概念 *d-JAE
C (133)conglomerate 跨行业企业
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C (134)consistency concept 一致性概念 <_SdW 5BF<
C (135)consolidated accounts 合并报表 {@[#
0gPH
C (136)consolidation accounting 合并会计 #d$lN}8
C (137)consortium 财团 $ou/ Fn
C (138)contingency plan 应急计划 ./CDW
C (139)contingent liabilities 或有负债 :,.HJ[Vg&
C (140)continuous operation 连续生产 NH+N+4d
EO
C (141)contra 抵消 * b"aJ<+
C (142)contract cost 合同成本 JHJ]BMm
C (143)contract costing 合同成本计算 )hD77(c
C (144)contribution 贡献毛益 (XV+aQ \A
C (145)contribution centre 贡献中心 |)[&V3+|
C (146)contribution chart 贡献图 @u:q#b
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 OZ&SxR%q4
C (148)contribution to salesration 贡献毛益对销售比率 IB^vEY!`6_
C (149)control 控制 =0>[-:Z
C (150)control account 控制帐户 ]<u%jTQREd
C (151)control limits 控制限度 Tz7|OV_W$
C (152)controllability concept 可控制概念 _D8:p>=
C (153)controllable cost 可控制成本 O]t)`+%q
C (154)conversion cost 加工成本
N,&bBp
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ?v&2^d4C*F
C (156)corporate appraisal 公司评估 #r@>.S=U]
C (157)corporate planning 公司计划 -2Dgr\M
C (158)corporate social reporting 公司社会报告 &jh17
y
C (159)corporation 股份公司 /{-J_+u*%
C (160)cost 成本 &
z5:v-G?
C (161)cost account 成本帐户 yp<)v(8|'
C (162)cost accounting 成本会计 ob9=/ R?i
C (163)cost accounting manual 成本手册 ;7(vqm<V2~
C (164)cost accounts calendar 成本报表的日历时间 [=>[ 2Ty
C (165)cost adjustment 成本调整 soA] f
C (166)cost allocation 成本分配 :#=BwdC
C (167)cost apportionment 成本分摊 \OkJX_7
C (168)cost attribution 成本归属 5L,q,kVS
C (169)cost audit 成本审计 a#&\65D
C (170)cost behaviour 成本性态 ESuP ZB
C (171)cost benefit analysis 成本效益分析 C-/+n5J
C (172)cost center 成本中心 CUj$ <ay=
C (173)cost driver 成本动因