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注会《审计》英语常用词汇 4COf H7Al9
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1.audit 审计 rzBWk
2.attestation 鉴证 >aWJ+
3.credibility 可信赖程度 Rt:PW}rFf
4.audit of financial statements 财务报表审计 YYvs~?bAy
5.agreed-upon procedures 执行商定程序 z"O-d<U5
6.high levels of assurance 高水平保证 F_Pd\Aq8
7.compilation 编制 G<dXJ ]\\
8.reliability 可靠性 sk3;;<H
9.relevance 相关性 3 z#;0n}
10.professional skepticism 职业谨慎 h B+ t
pa
11.objectivity 客观性 T+
t-0k
12. professional competence 专业胜任能力 5#F+-9r
13.Senior/CPA-in-charge 项目经理 Q8
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14.audit engagement letter 业务约定书 /&dt!.WY^
15.recurring audit 连续审计 si;]C~X*
16.the client 委托人 I.<#t(io
17.change CPA 更换注册会计师 5y'Yosy:
18.the existing CPA 现任注册会计师 dbXG?K][
19.the successor CPA 后任注册会计师 M#>GU<4"
20.the preceding CPA前任注册会计师 f\^QV
21.issue the audit report 出具审计报告 VV4_
22.expert 专家 %%>?<4t
23.the board of directors 董事会 7A|jnm
24.knowledge of the entity‘ s business 了解被审计单位情况 rN~`4mZ
25.assess material misstatement risks评估重大错报风险 -&A[{m <,>
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 ~Iu09t|a
27.a general knowledge of —— 初步了解―――的情况 Z7/dRc
28.a more knowledge of—— 进一步了解的情况 )-{Qa\6(%
29.the prior year‘s working papers 以前年度工作底稿 j&pgq2Kl
30.minutes of meeting 会议纪要 o|W? a#_\
31.business risks 经营风险 X m3t
xp#
32.appropriateness 适当性 i=a LC*@
33.accounting estimate 会计估计 v8IL[g6"
34.management representations 管理层声明 }a1UOScO0
35.going concern assumption 持续经营假设 >8tuLd*T
36.audit plan 审计计划 $S}x'F!4_
37.significant audit areas 重点审计领域 PS22$_}
38.error 错误 :qp"Ao{M
39.fraud舞弊 #50)D wD
40.modified or additional procedures 修改或追加审计程序 }sU\6~
41.misappropriation of assets 侵占资产 D+3Y.r9
42.transactions without substance 虚假交易 f.$o|R=v
43.unusual pressures 异常压力 \d+HYLAJn
44.the suspected noncompliance 涉嫌存在违法行为 >cNXB7]E>
45.materialiy 重要性 a=FRJQ8S
46.exceed the materiality level 超过重要性水平 h<.[U
$,
47.approach the materiality level 接近重要性水平 gNd
J=r4
48.an acceptably low level 可接受水平 dL`
+^E>
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 TfVD'HAN;l
50.misstatements or omissions 错报或漏报 dmy-}.pqN
51.aggregate 总计 TH!8G,(w
52.subsequent events 期后事项 /<$"c"UQ
53.adjust the financial statements 调整财务报表 0mh8.
54.perform additional audit procedures 实施追加的审计程序 uLM_KZ
55.audit risk 审计风险 sriz
b
56.detection risk 检查风险 U;GoC$b}|
57.inappropriate audit opinion 不适当的审计意见 sJ/e=1*
58.material misstatement 重大的错报 eLny-.i,7
59.tolerable misstatement 可容忍错报 R6XMBYK^
60.the acceptable level of detection risk 可接受的检查风险 N0[I2'^.
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~a%hRJg
62.simall business 小规模企业 )''wu\7A)'
63.accounting system 会计系统 '>Y
2lqa
64.test of control 控制测试 syf"{bBe
65.walk-through test 穿行测试 Zg&\K~OC
66.communication 沟通 ELF`uWGE
67.flow chart 流程图 Bed jw =B
68.reperformance of internal control 重新执行 #L0I+ K,K\
69.audit evidence 审计证据 ? myXG92
70.substantive procedures 实质性程序 i_Z5SMZ
71.assertions 认定 Ne7{{1
72.esistence 存在 })lT fy
73.occurrence 发生 !nq\x8nU
74.completeness 完整性 znO00qX
75.rights and obligations 权利和义务 eF^"{a3b
76.valuation and allocation 计价和分摊 Q;/F0JDH
77.cutoff 截止 &2=KQ\HO
78.accuracy 准确性 Z3>xpw G
79.classification 分类 @a\SR'8
80.inspection 检查 QCfpDE}
81.supervision of counting 监盘 !<zzP LC
82.observation 观察 [?@wCY4=
83.confirmation 函证 D!a5#
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84.computation 计算 vGwD~R
85.analytical procedures 分析程序 #L:P
R>
86.vouch 核对 /2Lo{v=0[
87.trace 追查 6QXQ<ah"
88.audit sampling 审计抽样 (iOCzZ6S
89.error 误差 bxSKe6l
90.expected error 预期误差 9[{>JRm.
91.population 总体 LIC~Kehi
92.sampling risk 抽样风险 j&
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93.non- sampling risk 非抽样风险 YG~ o
94.sampling unit 抽样单位 n qLAby_
95.statistical sampling 统计抽样
(Q8?)
96.tolerable error 可容忍误差 <-:@} |br
97.the risk of under reliance 信赖不足风险 MlK`sH6
98.the risk of over reliance 信赖过度风险 ^;$a_$|
99.the risk of incorrect rejection 误拒风险 }FiN 7#
100. the risk of incorrect acceptance 误受风险 s.^9HuM
101.working trial balance 试算平衡表 \41)0,sEy
102.index and cross-referencing 索引和交叉索引 TUUE(sLA
103.cash receipt 现金收入 5f'g3'
104.cash disbursement 现金支出 xY'qm8V
105.bank statement 银行对账单 `m3QT3B
106.bank reconciliation 银行存款余额调节表 ),Ho( %T\
107.balance sheet date 资产负债表日 uy _i{Y|
108.net realizable value 可变现净值 j'Y"/<
109.storeroom 仓库 `XSc >
110.sale invoice 销售发票 (:-Jl"&R@
111.price list 价目表 Kq 4<l
112.positive confirmation request 积极式询证函 /;NE]{K
113.negative confirmation request 消极式询证函 f\);HJbg
114.purchase requisition 请购单 #} ~p^ 0
115.receiving report 验收报告 iSr`fQw#
116.gross margin 毛利 4m~7 ~- h
117.manufacturing overhead 制造费用 RmWfV
118.material requisition 领料单 /witDu7
119.inventory-taking 存货盘点 +#qt^NO
120.bond certificate 债券 sh(kRrdY3
121.stock certificate 股票 |\%F(d330
122.audit report 审计报告 AuDR |;i
123.entity 被审计单位 ,+/9K)X
124.addressee of the audit report 审计报告的收件人 M_!u@\
125.unqualified opinion 无保留意见 @?3vRs}h
126.qualified opinion 保留意见 H*{k4
127.disclaimer of opinion 无法表示意见 :-u-hO5*8
128.adverse opinion 否定意见 ri<'-w i
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A (1)ABC 作业基础成本计算 `[@^m5?b-
A (2)absorbed overhead 已吸收制造费用 ~+<xFi
A (3)absorption costing 吸收成本计算 #K#Mv/
A (4)account 账户,报表 ,.oa,sku
A (5)accounting postulate 会计假设 ;Lsjh#
A (6)accounting series release 会计公告文件 Vo9>o@FlLM
A (7)accounting valuation 会计计价 R] Disljq
A (8)account sale 承销清单 O+o ;aa6
A (9)accountability concept 经营责任概念 o9
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A (10)accountancy 会计职业 eMN+qkvH
A (11)accountant 会计师 L8:]`MQ0
A (12)accounting 会计 0Q$~k
A (13)agency cost 代理成本 7~ *;=,mw
A (14)accounting bases 会计基础 r}R^<y@I
A (15)accounting manual 会计手册 Kunle~Ro
A (16)accounting period 会计期间 (L
y%{ Y
A (17)accounting policies 会计方针 jy!f{dsC
A (18)accounting rate of return 会计报酬率 f^!11/Wv
A (19)accounting reference date 会计参照日 ApG'jN
A (20)accounting reference period 会计参照期间 $v:gBlj%"
A (21)accrual concept 应计概念 >G<\
1R
A (22)accrual expenses 应计费用 Ehb?CnV#J
A (23)acid test ration 速动比率(酸性测试比率) 9V=<| 2
A (24)acquisition 购置 (|<h^]
y3
A (25)acquisition accounting 收购会计 |7QVMFZ
A (26)activity based accounting 作业基础成本计算 {5QosC+o6Q
A (27)adjusting events 调整事项 dd\bI_
A (28)administrative expenses 行政管理费 D|TLTF"
A (29)advice note 发货通知 ~>#LOT `
A (30)amortization 摊销 yX7CN5vVl
A (31)analytical review 分析性检查 1UW s_|X!
A (32)annual equivalent cost 年度等量成本法 *MYt:ms
A (33)annual report and accounts 年度报告和报表 oUQGLl!V
A (34)appraisal cost 检验成本 X2\E9hJg
A (35)appropriation account 盈余分配账户 <`c25ih.4
A (36)articles of association 公司章程细则 OgEUq''
A (37)assets 资产 vIVw'Z(g}
A (38)assets cover 资产保障 %"l81z
A (39)asset value per share 每股资产价值 Z!wD~C"D73
A (40)associated company 联营公司 .Lojzx
A (41)attainable standard 可达标准 yy1>r }L
FNz84qVIx'
A (42)attributable profit 可归属利润 *>e~_{F
A (43)audit 审计 6Cl+KcJH
A (44)audit report 审计报告 F~z_>1lpP&
A (45)auditing standards 审计准则 UvPp~N7,
A (46)authorized share capital 额定股本 <ZigCo w
A (47)available hours 可用小时 AA))KBXq
A (48)avoidable costs 可避免成本 kF+ZW%6N
B (49)back-to-back loan 易币贷款 2;~KL-h0TK
B (50)backflush accounting 倒退成本计算 $Q8P@L)[
B (51)bad debts 坏帐 ,dHP`j ?
B (52)bad debts ratio 坏帐比率 4id3P{aU
B (53)bank charges 银行手续费 T(Y}V[0+
B (54)bank overdraft 银行透支 Rr+qgt;f5
B (55)bank reconciliation 银行存款调节表 ZJ^s}
B (56)bank statement 银行对账单 @<vF]\Ce
B (57)bankruptcy 破产 + jp|Y?6Z
B (58)basis of apportionment 分摊基础 `Uzs+k-]
B (59)batch 批量 nHSTeFI?
B (60)batch costing 分批成本计算 5{')GTdX>
B (61)beta factor B(市场)风险因素 *Jb_=j*)
B (62)bill 账单 so} l#
B (63)bill of exchange 汇票 7}<Sg
B (64)bill of landing 提单 G3H#XK D
B (65)bill of materials 用料预计单 M} O[`Fx{W
B (66)bill payable 应付票据 'To<T
B (67)bill receivable 应收票据 (-bRj#
B (68)bin card 存货记录卡 iH[E=
6*
B (69)bonus 红利 d2ohW|
B (70)book-keeping 薄记 XK1fHfCEa
B (71)Boston classification 波士顿分类 PPN q:,
B (72)breakeven chart 保本图 f4R1$(<
B (73)breakeven point 保本点 0;vtdM[_
B (74)breaking-down time 复位时间 GSQfg
B (75)budget 预算 Y.E?;iS
B (76)budget center 预算中心 3nwz
<P
B (77)budget cost allowance 预算成本折让 gk"mr_03
B (78)budget manual 预算手册 (Ar?QwP9>
B (79)budget period 预算期间 yHl@_rN
sC
B (80)budgetary control 预算控制 wjuGq.qIu
B (81)budgeted capacity 预算生产能力 GL/ KB
B (82)burden 制造费用 GXO4x|08F
B (83)business center 经营中心 6%>/og\%
B (84)business entity 营业个体
b 1cd&e
B (85)business unit 经营单位 otU@X 3<_
B (86)buy-out management 管理性购买产权 <R>Q4&we(
B (87)by-product 副产品 77``8,
C (88)called-up share capital 催缴股本 _O$tuC%
C (89)capacity 生产能力 m+H% g"Zj
C (90)capacity ratios 生产能力比率 zgK;4
22$m
C (91)capital 资本 >
9o{(j
C (92)capital assets pricing model资本资产计价模式 ,`<]>;s
C (93)capital commitment 承诺资本 p[u4,
C (94)capital employed 已运用的资本 0"TgLd
C (95)capital expenditure 资本支出 Ga.0Io&}C
C (96)capital expenditureauthorization 资本支出核准 Cgo9rC~]
C (97)capital expenditure control 资本支出控制 S:#e8H_7m]
C (98)capital expenditure proposal资本支出申请 $cq!RgRn
C (99)capital funding planning 资本基金筹集计划 dnix:'D1
C (100)capital gain 资本收益
t7&Dwmck9
C (101)capital investment appraisal资本投资评估 ^dh=M5xz)
C (102)capital maintenance 资本保全 gNTh% e
C (103)capital resource planning 资本资源计划
^=k{~
C (104)capital surplus 资本盈余 zFOL(s.h|0
C (105)capital turnover 资本周转率 pOKeEW<q
C (106)card 记录卡 .`Sw,XL5
C (107)cash 现金 ANotUty;y
C (108)cash account 现金账户
F,zG;_
C (109)cash book 现金账薄 :v_w!+,/
C (110)cash cow 金牛产品 ZlrhC= 0
C (111)cash flow 现金流量 mdaY
YD=c%
C (112)cash discounted 现金贴现 `T=1<Tw c
C (113)cash flow budget 现金流量预算 #J\s%60pt
C (114)cash flow statement 现金流量表 8|6~o.B.G
C (115)cash ledger 现金分类账 <z',]hy
C (116)cash limit 现金限额 b )Tl*
C (117)CCA 现时成本会计 nz[
m3]
C (118)center 中心 Y!M~#oqio
C (119)changeover time 变更时间 AO $Wy@
C (120)chartered entity 特许经济个体 !j{CuA/
C (121)cheque 支票 W=3? x
C (122)cheque register 支票登记薄 } #qQ2NCH
C (123)coin analysis 零钱分类 4b=Gg
C (124)classification 分类 w
[L&*
C (125)clock card 工时卡 %;tJQ%6-.S
C (126)code 代码 ).Q[!lly
C (127)commitment accounting 承诺确认会计 8]HY. $E
C (128)common cost 共同成本 pD[pTMG@$
C (129)company limited byguarantee 有限担保责任公司 ^(DL+r,
C (130)company limited shares 股份有限公司 p=vV4 C:
C (131)competitive position 竞争能力状况 K>$qun?5
C (132)concept 概念
{U^j&E
C (133)conglomerate 跨行业企业 @C=m?7O98
C (134)consistency concept 一致性概念 p.5e:
i^LJ
C (135)consolidated accounts 合并报表 i+I0k~wY
C (136)consolidation accounting 合并会计 ;5N41_hG
C (137)consortium 财团 js
-2"I
C (138)contingency plan 应急计划 I )5<DZB9
C (139)contingent liabilities 或有负债 :WO{x g
C (140)continuous operation 连续生产 \qB6TiB/
C (141)contra 抵消 \WX@PfL
C (142)contract cost 合同成本 &*A:[b\
C (143)contract costing 合同成本计算 a(f(R&-:$Y
C (144)contribution 贡献毛益 i\ "{#
C (145)contribution centre 贡献中心 5/,Qz>QE[
C (146)contribution chart 贡献图 vbaC+AiX
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 djfU:$!j&
C (148)contribution to salesration 贡献毛益对销售比率 L0xsazX:x
C (149)control 控制 ~3d*b
8
C (150)control account 控制帐户 50*@.!^*
C (151)control limits 控制限度 8 ip^]
C (152)controllability concept 可控制概念 3Soy3Xp
C (153)controllable cost 可控制成本 *{4
ETr7
C (154)conversion cost 加工成本 /S[?{Q A
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 F)7j@h^
C (156)corporate appraisal 公司评估 +<{m45
C (157)corporate planning 公司计划 TA| s@T{
C (158)corporate social reporting 公司社会报告 !vVT]k
[N
C (159)corporation 股份公司 u-:MVEm
C (160)cost 成本 ly=a>}F_
C (161)cost account 成本帐户 ~
?d>fR:X
C (162)cost accounting 成本会计 XfDX:b1p
C (163)cost accounting manual 成本手册 <%&_#<C)
C (164)cost accounts calendar 成本报表的日历时间 ) $J7sa
C (165)cost adjustment 成本调整 8jNOEM(0Y+
C (166)cost allocation 成本分配 ]VDn'@uM
C (167)cost apportionment 成本分摊 C/)`<b(
C (168)cost attribution 成本归属 x9D/s`!
C (169)cost audit 成本审计 _@K YF)
C (170)cost behaviour 成本性态 {[tZ.1.w
C (171)cost benefit analysis 成本效益分析 lC4PKmno
C (172)cost center 成本中心 ^7^2D2[
C (173)cost driver 成本动因