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注会《审计》英语常用词汇 FDD=I\Ic
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1.audit 审计 Oq~{HJ{
2.attestation 鉴证 m@XX2l9:9
3.credibility 可信赖程度 1"Oe*@`pV
4.audit of financial statements 财务报表审计 _">F]ptI;
5.agreed-upon procedures 执行商定程序 Y"bm4&'
6.high levels of assurance 高水平保证 ,5 ka{Q`K
7.compilation 编制 pYQSn.`V~
8.reliability 可靠性 (.P}>$M9
9.relevance 相关性 y\^zxG*]'
10.professional skepticism 职业谨慎 Q,5PscE6&k
11.objectivity 客观性 m8F$h-
12. professional competence 专业胜任能力 w>j5oz}
13.Senior/CPA-in-charge 项目经理 .)[E`a
14.audit engagement letter 业务约定书 39 }e
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15.recurring audit 连续审计 G,!j P2S
16.the client 委托人 ):PN0
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17.change CPA 更换注册会计师 LRHod1}mS
18.the existing CPA 现任注册会计师 bs|gQZG
19.the successor CPA 后任注册会计师 y[$UeE"0
20.the preceding CPA前任注册会计师 }&=l
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21.issue the audit report 出具审计报告 `3\U9ZH23
22.expert 专家 5
NYS@76o7
23.the board of directors 董事会 C{/U;Ie
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24.knowledge of the entity‘ s business 了解被审计单位情况 P1[.[q/-e
25.assess material misstatement risks评估重大错报风险 *,G<X^
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 W,[ RB
27.a general knowledge of —— 初步了解―――的情况 n)X%&_
28.a more knowledge of—— 进一步了解的情况 8J'5%$3u
29.the prior year‘s working papers 以前年度工作底稿 J.XkdGQ
30.minutes of meeting 会议纪要 |_p7vl"
31.business risks 经营风险 \(Rj2
32.appropriateness 适当性 <lFHmi$qt{
33.accounting estimate 会计估计 U>*@VOgB
34.management representations 管理层声明 Q.$8
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35.going concern assumption 持续经营假设 d[l8qaD
36.audit plan 审计计划 CrI<rD%'
37.significant audit areas 重点审计领域 (Z>?\iNJ
38.error 错误 9e`};DE
39.fraud舞弊 #9TL5-1y
40.modified or additional procedures 修改或追加审计程序 .)tQ&2
41.misappropriation of assets 侵占资产 k?7"r4Vc)S
42.transactions without substance 虚假交易 ,|RKM
43.unusual pressures 异常压力 [xM&Jdf8
44.the suspected noncompliance 涉嫌存在违法行为 >oq\`E
45.materialiy 重要性 ]zj#X\
46.exceed the materiality level 超过重要性水平 .>;??BG}
47.approach the materiality level 接近重要性水平 Fy5:|CN
48.an acceptably low level 可接受水平 v+x<X5u
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /95z1e
50.misstatements or omissions 错报或漏报 =M?+KbTJ3
51.aggregate 总计 VE]TT><
52.subsequent events 期后事项 !q$VnqFk
53.adjust the financial statements 调整财务报表 }5PC53q
54.perform additional audit procedures 实施追加的审计程序 A v>v\ :.>
55.audit risk 审计风险 &,{>b[
56.detection risk 检查风险 RDSC @3%
57.inappropriate audit opinion 不适当的审计意见 3L==p`
58.material misstatement 重大的错报 k
76<CX
59.tolerable misstatement 可容忍错报 .^A4w;jPU
60.the acceptable level of detection risk 可接受的检查风险 xT&/xZLT
61.assessed level of material misstatement risk 重大错报风险的评估水平 dn'|~zf.
62.simall business 小规模企业 K@n-#
63.accounting system 会计系统 U0-RG
64.test of control 控制测试 O\Y*s
65.walk-through test 穿行测试
P'B|s/)
66.communication 沟通 " TCJT390
67.flow chart 流程图 FUSe!f
68.reperformance of internal control 重新执行 {
=?[:5
69.audit evidence 审计证据 }~LGq.H
70.substantive procedures 实质性程序 "\Dqtr w
71.assertions 认定 8cZ[Kl%
72.esistence 存在 &zgliT!If
73.occurrence 发生 h(@.bt#
74.completeness 完整性 mN{H^
75.rights and obligations 权利和义务 vxf09v{-
76.valuation and allocation 计价和分摊 7)D[ }UXz
77.cutoff 截止 i;~.kgtq4
78.accuracy 准确性 U= GJuixy
79.classification 分类 zK~_e\m
80.inspection 检查 Hj`'4
81.supervision of counting 监盘 KU"+i8"
82.observation 观察 ?r|iZKa
83.confirmation 函证 Y/UvNb<lK
84.computation 计算 x Y$x=)
85.analytical procedures 分析程序 zytW3sTZA
86.vouch 核对 IIMf\JdM
87.trace 追查 @P0rNO%y
88.audit sampling 审计抽样 f8K0/z
89.error 误差 *lZ V3F
90.expected error 预期误差 _)pOkS
91.population 总体 I3.JAoB>!
92.sampling risk 抽样风险 E
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93.non- sampling risk 非抽样风险 3s]o~I 2x
94.sampling unit 抽样单位 (ZF~
95.statistical sampling 统计抽样 `yl|NL
96.tolerable error 可容忍误差 Q& d;UVp
97.the risk of under reliance 信赖不足风险 }t(5n $go6
98.the risk of over reliance 信赖过度风险 C+!=C{@7di
99.the risk of incorrect rejection 误拒风险 yo_zc<
100. the risk of incorrect acceptance 误受风险 ]7,0>
101.working trial balance 试算平衡表 )RFY2}
102.index and cross-referencing 索引和交叉索引 66B,Krz1n
103.cash receipt 现金收入 "}0QxogYE
104.cash disbursement 现金支出 1)}hzA
105.bank statement 银行对账单 8rJf2zL
106.bank reconciliation 银行存款余额调节表 >G?*rg4
107.balance sheet date 资产负债表日 7^.g\Kt?
108.net realizable value 可变现净值 dw}ge,bBic
109.storeroom 仓库 D)4#AI
110.sale invoice 销售发票 -{A64gfFxT
111.price list 价目表 ^Hf?["m^@
112.positive confirmation request 积极式询证函 /!5cf;kl*l
113.negative confirmation request 消极式询证函 7ko}X,aC
114.purchase requisition 请购单 TRgj`FG
115.receiving report 验收报告 `\z )EoI
116.gross margin 毛利 +Y+fM
117.manufacturing overhead 制造费用 xzx~H>M
118.material requisition 领料单 9^sz,auB
119.inventory-taking 存货盘点 ]GHw~s?
120.bond certificate 债券 7/]Ra
121.stock certificate 股票 (G{:O
122.audit report 审计报告 .pxUO3g
123.entity 被审计单位 RK&RMN8@
124.addressee of the audit report 审计报告的收件人 T|$tQgY^
125.unqualified opinion 无保留意见 Ug#B
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126.qualified opinion 保留意见 asvM/ 9
127.disclaimer of opinion 无法表示意见 phA{jJy?
128.adverse opinion 否定意见 Wl&6T1A`"
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A (1)ABC 作业基础成本计算 H2g#'SK@
A (2)absorbed overhead 已吸收制造费用 _Nz?fJ:$@
A (3)absorption costing 吸收成本计算 W>CG;x{
A (4)account 账户,报表 ;&w_.j*Is
A (5)accounting postulate 会计假设 jX$U)O
A (6)accounting series release 会计公告文件 1,P2}mYv
A (7)accounting valuation 会计计价 W`#E[g?]
A (8)account sale 承销清单 ^=-W8aVi>
A (9)accountability concept 经营责任概念 ^5!"[RB\
A (10)accountancy 会计职业 )ARV>(
A (11)accountant 会计师 Q'e[(^8
A (12)accounting 会计 P|f h4b4
A (13)agency cost 代理成本 <gvgr4@^yR
A (14)accounting bases 会计基础 {A MAQ
A (15)accounting manual 会计手册 Wb^g{F!W
A (16)accounting period 会计期间 PM:u~D$Jd
A (17)accounting policies 会计方针 R6GlQ G
A (18)accounting rate of return 会计报酬率
$ JCOL
A (19)accounting reference date 会计参照日 Ln h'y`q
A (20)accounting reference period 会计参照期间 9-=kVmT&g
A (21)accrual concept 应计概念 ]xV2=!J
A (22)accrual expenses 应计费用 n#P?JyGm1g
A (23)acid test ration 速动比率(酸性测试比率) {oo(HD;5
A (24)acquisition 购置 <&1hJ)O
A (25)acquisition accounting 收购会计 l@<Jp *|
A (26)activity based accounting 作业基础成本计算 q+4<"b+6G
A (27)adjusting events 调整事项 ?|<p
^:
A (28)administrative expenses 行政管理费 Y$hLsM\%
A (29)advice note 发货通知 >O1u![9K|w
A (30)amortization 摊销 8fWIZ
A (31)analytical review 分析性检查 w*Ze5j4@
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A (32)annual equivalent cost 年度等量成本法 eg"!.ol
A (33)annual report and accounts 年度报告和报表 S U P
A (34)appraisal cost 检验成本 XPi5E"
A (35)appropriation account 盈余分配账户 ?,Wm|xY
A (36)articles of association 公司章程细则 Zqg
AgN@
A (37)assets 资产 P=4o)e7E!
A (38)assets cover 资产保障 <;Td8T;
A (39)asset value per share 每股资产价值 n3hlo@gYW
A (40)associated company 联营公司 2DBFY1[Pk
A (41)attainable standard 可达标准 ]A_A4=[w
cbx(
L8
A (42)attributable profit 可归属利润 w^ 8^0i-
A (43)audit 审计 Pz' Zn
A (44)audit report 审计报告 Eo<N
A (45)auditing standards 审计准则 {`% q0Nr
A (46)authorized share capital 额定股本 _cc9+o
A (47)available hours 可用小时 `v Ebm Xb
A (48)avoidable costs 可避免成本 u|ru$cIo
B (49)back-to-back loan 易币贷款 AT^MQvn
B (50)backflush accounting 倒退成本计算 kgF x
B (51)bad debts 坏帐 EhIa31>X
B (52)bad debts ratio 坏帐比率 {*qz<U>
B (53)bank charges 银行手续费 wcDb| H&
B (54)bank overdraft 银行透支 w}(Ht_6q{
B (55)bank reconciliation 银行存款调节表 G"prq&
B (56)bank statement 银行对账单 aD?ySc}
B (57)bankruptcy 破产 G8hDR^ra
B (58)basis of apportionment 分摊基础 J#k.!]r,Y
B (59)batch 批量 8&y3oxA,
B (60)batch costing 分批成本计算 >56;M7b(K
B (61)beta factor B(市场)风险因素 vo'{phtF)M
B (62)bill 账单 0\Myhh~DLE
B (63)bill of exchange 汇票 V7Mp<x%
B (64)bill of landing 提单 ddeH-Z
B (65)bill of materials 用料预计单 S6|L !pO
B (66)bill payable 应付票据 b@N*W]
B (67)bill receivable 应收票据 oIY@xuj
B (68)bin card 存货记录卡 [/eRc
B (69)bonus 红利 _sNJU
B (70)book-keeping 薄记 'y:+w{I2o
B (71)Boston classification 波士顿分类 rt!Uix&
B (72)breakeven chart 保本图 n@| &jh
B (73)breakeven point 保本点 [-x]%
B (74)breaking-down time 复位时间 I/w=!Ih
B (75)budget 预算 F,$ypGr
B (76)budget center 预算中心 ~]lVixr9
B (77)budget cost allowance 预算成本折让
IWAp
B (78)budget manual 预算手册 x5nw/''[2
B (79)budget period 预算期间 2/G`ej!*
B (80)budgetary control 预算控制 zF=E5TL-,4
B (81)budgeted capacity 预算生产能力 \bWo"Yo
B (82)burden 制造费用 7TGLt z
B (83)business center 经营中心 75#&hi/~
B (84)business entity 营业个体 w}QU;rl8q
B (85)business unit 经营单位 f{u3RCfX~2
B (86)buy-out management 管理性购买产权 !T8h+3I
B (87)by-product 副产品 T,Zfz9{n
C (88)called-up share capital 催缴股本 x4bj?=+
C (89)capacity 生产能力 r081.<
C (90)capacity ratios 生产能力比率 ;AK@Kb
C (91)capital 资本 o;
Ma)/P
C (92)capital assets pricing model资本资产计价模式 N2S7=`5/T
C (93)capital commitment 承诺资本 q6
Rr?
C (94)capital employed 已运用的资本 x 3?:"D2
C (95)capital expenditure 资本支出 D^JuL6U
C (96)capital expenditureauthorization 资本支出核准 M%Dv-D{
C (97)capital expenditure control 资本支出控制 lip1wR7
C (98)capital expenditure proposal资本支出申请 cv/
C (99)capital funding planning 资本基金筹集计划 vL:tuEE3
C (100)capital gain 资本收益 q`DilZ]S
C (101)capital investment appraisal资本投资评估 hA_Y@&=W
C (102)capital maintenance 资本保全 W"L;8u
C (103)capital resource planning 资本资源计划 v %fRq!~
C (104)capital surplus 资本盈余 7|eD}=jy
C (105)capital turnover 资本周转率 V$XCe
C (106)card 记录卡 F`\7&'I
C (107)cash 现金
}
h pTS_
C (108)cash account 现金账户 j?rq%rQd
C (109)cash book 现金账薄 h,C?%H+/0Q
C (110)cash cow 金牛产品 <[mvfw
C (111)cash flow 现金流量 %4rPkPAtrp
C (112)cash discounted 现金贴现 ?sBbe@OC?
C (113)cash flow budget 现金流量预算 g<r'f"^
C (114)cash flow statement 现金流量表 m"Y
|xvIA
C (115)cash ledger 现金分类账 KD5} Nk)t
C (116)cash limit 现金限额 ,|
EaW& 2
C (117)CCA 现时成本会计 #=B~}
_
C (118)center 中心 SecZ5(+=
C (119)changeover time 变更时间 ?u]%T]W
C (120)chartered entity 特许经济个体 tv1Z%Mx?Cp
C (121)cheque 支票 e+5]l>3)f
C (122)cheque register 支票登记薄 4 06.6jmv
C (123)coin analysis 零钱分类 3bp'UEF^k
C (124)classification 分类 g5*Zg_G/
C (125)clock card 工时卡 7 Ed6o
C (126)code 代码 |
Djgm7$*
C (127)commitment accounting 承诺确认会计 9e|]H+y
C (128)common cost 共同成本 ^K
K6 d
C (129)company limited byguarantee 有限担保责任公司 H/Fq'FsQB
C (130)company limited shares 股份有限公司 \D37l_
C (131)competitive position 竞争能力状况 b8@gv OB
C (132)concept 概念 c_xo6+:l
C (133)conglomerate 跨行业企业 }.UE<>OX
C (134)consistency concept 一致性概念 aI6fPQe
C (135)consolidated accounts 合并报表 .
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C (136)consolidation accounting 合并会计 `/mcjKQ&9y
C (137)consortium 财团 'y?(s
+
C (138)contingency plan 应急计划 u~9gR @e2{
C (139)contingent liabilities 或有负债 Q'~2,%3<
C (140)continuous operation 连续生产 IW.~I,!x
C (141)contra 抵消 dm&vLQVS
C (142)contract cost 合同成本 ^&W(|R-,J&
C (143)contract costing 合同成本计算 P'4jz&4
C (144)contribution 贡献毛益 n^Qt !~
C (145)contribution centre 贡献中心 J \@yP
C (146)contribution chart 贡献图 buRK\C
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |lijnfp
C (148)contribution to salesration 贡献毛益对销售比率 6-@
X
C (149)control 控制 BQol>VRu
C (150)control account 控制帐户 V.RG=TVS
C (151)control limits 控制限度 =2z9Aq{
C (152)controllability concept 可控制概念 D#T1~r4
C (153)controllable cost 可控制成本 V+mTo^
C (154)conversion cost 加工成本 vbeYe2;(
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 q+/c+u?=^
C (156)corporate appraisal 公司评估 wh\J)pA1
C (157)corporate planning 公司计划 3UIR^Rh+
C (158)corporate social reporting 公司社会报告 :Z
@!*F
C (159)corporation 股份公司 ;MqH)M
C (160)cost 成本 B!=JRfT
C (161)cost account 成本帐户 APgP*,
C (162)cost accounting 成本会计 + a%Vp!y
C (163)cost accounting manual 成本手册 qd9CKd
C (164)cost accounts calendar 成本报表的日历时间 fJ3*'(
C (165)cost adjustment 成本调整 lkWID
C (166)cost allocation 成本分配 KMxP%dV/=
C (167)cost apportionment 成本分摊 \B'rWk33,
C (168)cost attribution 成本归属
]Y'oxh
C (169)cost audit 成本审计 y~ JC
SzpU
C (170)cost behaviour 成本性态 ^&'&Y>
C (171)cost benefit analysis 成本效益分析 \k{UqU+s
C (172)cost center 成本中心 l%?D%'afN
C (173)cost driver 成本动因