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注会《审计》英语常用词汇 bo]xah|."j
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1.audit 审计 S GAu.8Js
2.attestation 鉴证 vYT%e:8)q
3.credibility 可信赖程度 MdzG2uZT
4.audit of financial statements 财务报表审计 A#:5b5R
5.agreed-upon procedures 执行商定程序 T~shJ0%
6.high levels of assurance 高水平保证 739J] M
7.compilation 编制 ig
Mm.1>
8.reliability 可靠性 9,h'c
f`F
9.relevance 相关性 H5@N<v5u
10.professional skepticism 职业谨慎 mTG v*=l
11.objectivity 客观性 Ood8Qty(
12. professional competence 专业胜任能力 ,L iX
13.Senior/CPA-in-charge 项目经理 Ku
6bY|
14.audit engagement letter 业务约定书 uWs5+
15.recurring audit 连续审计 nJ!`^X5I
16.the client 委托人 ich\`j[i
17.change CPA 更换注册会计师 $vlc@]~d`&
18.the existing CPA 现任注册会计师 9EryHV|
19.the successor CPA 后任注册会计师 Ne^md
20.the preceding CPA前任注册会计师 vA(V.s`
21.issue the audit report 出具审计报告 Z:Hk'|q}I
22.expert 专家 Y9h~ hD
23.the board of directors 董事会 qPJU}(9#B
24.knowledge of the entity‘ s business 了解被审计单位情况 jD@KG
25.assess material misstatement risks评估重大错报风险 }Wxu =b
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P'^#I[G'
27.a general knowledge of —— 初步了解―――的情况 mlolSD;7
28.a more knowledge of—— 进一步了解的情况 cTy;?(E
29.the prior year‘s working papers 以前年度工作底稿 |Gc2w]\3
30.minutes of meeting 会议纪要 7O3 \
31.business risks 经营风险 M"
|Mte
32.appropriateness 适当性 _x<CTFTL
33.accounting estimate 会计估计 `(j}2X'[
34.management representations 管理层声明 Ra\>^W6z
35.going concern assumption 持续经营假设 <"|BuK
36.audit plan 审计计划 ?eUhHKS5
37.significant audit areas 重点审计领域 ~(2G7x)
38.error 错误 8$SA"c)
39.fraud舞弊 FKU$HQw*
40.modified or additional procedures 修改或追加审计程序 'je=.{[lWt
41.misappropriation of assets 侵占资产 K1S)S8.EZ8
42.transactions without substance 虚假交易 S`yY<1[O
43.unusual pressures 异常压力 ,z6&k
44.the suspected noncompliance 涉嫌存在违法行为 p4k*vuu>
45.materialiy 重要性 :OC`X~}Rc
46.exceed the materiality level 超过重要性水平 l`s_Id#
47.approach the materiality level 接近重要性水平 n !ty
\E
48.an acceptably low level 可接受水平 }gY:VDW
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 $7q'Be@{
50.misstatements or omissions 错报或漏报 YN
Lc )
51.aggregate 总计 Eeemy*U
52.subsequent events 期后事项 Y|bCbaF
53.adjust the financial statements 调整财务报表 cwK6$Ax
54.perform additional audit procedures 实施追加的审计程序 Go>_4)jy
55.audit risk 审计风险 VH3j
56.detection risk 检查风险 |2,'QTm=
57.inappropriate audit opinion 不适当的审计意见 j(Tt-a("z
58.material misstatement 重大的错报 4%#C _pE9
59.tolerable misstatement 可容忍错报 !MNo
8dC;
60.the acceptable level of detection risk 可接受的检查风险 }]cKOv2
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^cO^3=
62.simall business 小规模企业 ] -O/{FIv
63.accounting system 会计系统 ^:Vwblv(
64.test of control 控制测试 (;^VdiJ
65.walk-through test 穿行测试 _9!_fIY
66.communication 沟通 HbWl:y U
67.flow chart 流程图 ~2Jvb[IM
68.reperformance of internal control 重新执行 g%1FTl
69.audit evidence 审计证据 g0@i[&A@{
70.substantive procedures 实质性程序 Q
/T\Rr_d
71.assertions 认定 SooSOOAx[
72.esistence 存在 SOo/~giz|
73.occurrence 发生 0(fN
74.completeness 完整性 ZRYs7 4<
75.rights and obligations 权利和义务 Rg! [ic !
76.valuation and allocation 计价和分摊 `.PZx%=
77.cutoff 截止 q=8I0E&q
78.accuracy 准确性 ^J0*]k%
79.classification 分类 K9Dxb
80.inspection 检查 }0Isi G
81.supervision of counting 监盘 1=C>S2q
82.observation 观察 =
E'\
83.confirmation 函证 lxTW1kr
84.computation 计算 ( r_xs
85.analytical procedures 分析程序 "qEHK;
86.vouch 核对 3rX5haD\
87.trace 追查 &E.ckWf
88.audit sampling 审计抽样 .%>UA|[~:
89.error 误差 [bH5UTA
90.expected error 预期误差 CA[-\>J7y
91.population 总体 Lc;4 Hg
92.sampling risk 抽样风险 hamn9
93.non- sampling risk 非抽样风险 (I~-mzu\
94.sampling unit 抽样单位 n m4+$GW
95.statistical sampling 统计抽样 @;m7u
96.tolerable error 可容忍误差 =>".
97.the risk of under reliance 信赖不足风险 y~_wr}.CS
98.the risk of over reliance 信赖过度风险 fk%r?K 6K
99.the risk of incorrect rejection 误拒风险 WTi
8
100. the risk of incorrect acceptance 误受风险 `A O_e4D0i
101.working trial balance 试算平衡表 kDuN3
102.index and cross-referencing 索引和交叉索引 :|J'HCth
103.cash receipt 现金收入 _uL{@(
104.cash disbursement 现金支出 wPTXRq%
105.bank statement 银行对账单 Y*iYr
2?;
106.bank reconciliation 银行存款余额调节表 DZGM4|@<7Y
107.balance sheet date 资产负债表日 R[>fT}Lo
108.net realizable value 可变现净值 mXnl-_
109.storeroom 仓库 /5
:C$ik
110.sale invoice 销售发票 DYlu`j_ux
111.price list 价目表 }9[E+8L1
112.positive confirmation request 积极式询证函 w4Nm4To
113.negative confirmation request 消极式询证函 !gv/ jdF
114.purchase requisition 请购单 d*ch.((-
115.receiving report 验收报告 HJT}v/FZ
116.gross margin 毛利 d0YN:lJc
117.manufacturing overhead 制造费用 UCzIOxp}
118.material requisition 领料单 MKS
iOM
119.inventory-taking 存货盘点 @O b$w1c
120.bond certificate 债券 C5;=!B
121.stock certificate 股票 6jFc'
122.audit report 审计报告 l@vau pg
123.entity 被审计单位 Ndq|Hkd
124.addressee of the audit report 审计报告的收件人 , Z*Fo: q
125.unqualified opinion 无保留意见 VH1P
C
126.qualified opinion 保留意见 mZsftby}
127.disclaimer of opinion 无法表示意见 ]MJyBz+k
128.adverse opinion 否定意见 hmJ{'D1"
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A (1)ABC 作业基础成本计算 GEU:xn
A (2)absorbed overhead 已吸收制造费用 ]fz
0E:x
A (3)absorption costing 吸收成本计算 k4iu`m@^H
A (4)account 账户,报表 lNuZg9h
A (5)accounting postulate 会计假设 fNOsB^Y
A (6)accounting series release 会计公告文件 /7#KkMg
A (7)accounting valuation 会计计价 Fl\X&6k
A (8)account sale 承销清单 lquY_lrri
A (9)accountability concept 经营责任概念 i{zg{$ U
A (10)accountancy 会计职业 @D_=MtF<
A (11)accountant 会计师 $PA=7`\MP/
A (12)accounting 会计 ;=piJ%k
A (13)agency cost 代理成本 x]|8
A (14)accounting bases 会计基础 p.,o@GcL~
A (15)accounting manual 会计手册 EMME?OW$
A (16)accounting period 会计期间 y&T(^EA;
A (17)accounting policies 会计方针 1'tagv?
A (18)accounting rate of return 会计报酬率 "/6<k0.D&
A (19)accounting reference date 会计参照日 p?
S:
J`q
A (20)accounting reference period 会计参照期间 N=hr%{}c
A (21)accrual concept 应计概念 9B&QY 2v
A (22)accrual expenses 应计费用 e _\]Q-
A (23)acid test ration 速动比率(酸性测试比率) S'~Zlv3`
A (24)acquisition 购置 2*:lFvwP
A (25)acquisition accounting 收购会计 ncS.~F
A (26)activity based accounting 作业基础成本计算 tX)l$oRPr
A (27)adjusting events 调整事项 JEq0 {_7
A (28)administrative expenses 行政管理费 w5,p9f}.
A (29)advice note 发货通知 ~#3h-|]*
A (30)amortization 摊销 j.O7-t%C
A (31)analytical review 分析性检查
5|2v6W!e
A (32)annual equivalent cost 年度等量成本法 OM5"&ZIZb
A (33)annual report and accounts 年度报告和报表 idiJ|2T"G
A (34)appraisal cost 检验成本 QA
_SS'*
A (35)appropriation account 盈余分配账户 /5M@>A^?'
A (36)articles of association 公司章程细则 G!},jO*"
A (37)assets 资产 O
H~X~n-Z
A (38)assets cover 资产保障 (3z: ;
A (39)asset value per share 每股资产价值 ZzfGs
A (40)associated company 联营公司 g`~c|bx
A (41)attainable standard 可达标准 |eT?XT<=o
IxC/X5Mp^q
A (42)attributable profit 可归属利润 Pk444_"=
A (43)audit 审计 ^/`:o}7K7
A (44)audit report 审计报告 <4s$$Uw}6%
A (45)auditing standards 审计准则 41 sClC"
A (46)authorized share capital 额定股本 >o #^r;
A (47)available hours 可用小时 g0t$1cUR
A (48)avoidable costs 可避免成本 5Gm,lNQ Av
B (49)back-to-back loan 易币贷款 l/[0N@r~
B (50)backflush accounting 倒退成本计算 ]|g{{PWH
B (51)bad debts 坏帐 F,{M!dL
B (52)bad debts ratio 坏帐比率 \zA$|)
x
B (53)bank charges 银行手续费 N\b%+vR
B (54)bank overdraft 银行透支 rq'Cj<=Zj
B (55)bank reconciliation 银行存款调节表 Di{T3~fqU
B (56)bank statement 银行对账单 rQT@:$)
B (57)bankruptcy 破产 /C"dwh"``
B (58)basis of apportionment 分摊基础 W,Q"?(+]B
B (59)batch 批量 ~?&;nTwHe
B (60)batch costing 分批成本计算 P1DYjm[
+D
B (61)beta factor B(市场)风险因素 xXQ#?::m
B (62)bill 账单 *k'D%}N:
B (63)bill of exchange 汇票 J \U}U'qP
B (64)bill of landing 提单 krwY_$q
B (65)bill of materials 用料预计单 v
P8.{$
B (66)bill payable 应付票据 #mY*H^jI]~
B (67)bill receivable 应收票据 g2%&/zq/
B (68)bin card 存货记录卡 #I[tsly}
B (69)bonus 红利 q%8%J'Fro
B (70)book-keeping 薄记 qH'T~#S
B (71)Boston classification 波士顿分类 5`,qKJ
B (72)breakeven chart 保本图 Y%!3/3T
B (73)breakeven point 保本点 !J
")TP=
B (74)breaking-down time 复位时间 \YO1 ;\W
B (75)budget 预算 eaP,MkK&
B (76)budget center 预算中心 @F)51$Ld
B (77)budget cost allowance 预算成本折让 u
)+;(Vd
B (78)budget manual 预算手册 <;\T
e4g[
B (79)budget period 预算期间 ? _36uJo}
B (80)budgetary control 预算控制 IT&
U%hw
B (81)budgeted capacity 预算生产能力 ZY-UQ4_|u
B (82)burden 制造费用 t(/b'Peq
B (83)business center 经营中心 O57n<J'6
B (84)business entity 营业个体 p]=a:kd4J
B (85)business unit 经营单位 %lPAq
B (86)buy-out management 管理性购买产权 vy W/f
B (87)by-product 副产品 F
VW&&ft
C (88)called-up share capital 催缴股本
N@J "~9T
C (89)capacity 生产能力 xC;b<~zN
C (90)capacity ratios 生产能力比率 /h'V1zL#
C (91)capital 资本 88~BE ^
C (92)capital assets pricing model资本资产计价模式 fk-zT
C (93)capital commitment 承诺资本 Fy^*@&
C (94)capital employed 已运用的资本 HFYN(nz}[
C (95)capital expenditure 资本支出 Aat_5p
C (96)capital expenditureauthorization 资本支出核准 u'cM}y&
C (97)capital expenditure control 资本支出控制 hMz= \)Pl
C (98)capital expenditure proposal资本支出申请 b%<-(o/
C (99)capital funding planning 资本基金筹集计划 .G#wXsJj
C (100)capital gain 资本收益 lN$#lyy
C (101)capital investment appraisal资本投资评估 E5 "%-fAJ
C (102)capital maintenance 资本保全 (+}H
ih
C (103)capital resource planning 资本资源计划 dcUaZfON
C (104)capital surplus 资本盈余 ]kUF>Wp
C (105)capital turnover 资本周转率 c!l=09a~a+
C (106)card 记录卡 igFz~
C (107)cash 现金 _j t>%v4}4
C (108)cash account 现金账户 MHo(j%I1E
C (109)cash book 现金账薄 c?oNKqPzg
C (110)cash cow 金牛产品 #7/;d=
C (111)cash flow 现金流量 C5mq@$6
C (112)cash discounted 现金贴现 4'JuK{/ A7
C (113)cash flow budget 现金流量预算 "IbXKS>t
C (114)cash flow statement 现金流量表 lA}(63j+b
C (115)cash ledger 现金分类账 \k\ {S2SU
C (116)cash limit 现金限额 @Bs7kjuX
C (117)CCA 现时成本会计 e1a8>>b
cI
C (118)center 中心 nxH+XHv
C (119)changeover time 变更时间 *aF
#on{
C (120)chartered entity 特许经济个体 C}grY5:
C (121)cheque 支票 /c3A>
C (122)cheque register 支票登记薄 ,r\
C (123)coin analysis 零钱分类 x=(y
C (124)classification 分类 nojJGeW%
C (125)clock card 工时卡 -0[?6.(s"
C (126)code 代码 I6?n>
C (127)commitment accounting 承诺确认会计 <u>l#weG,
C (128)common cost 共同成本 e7X#C)
C (129)company limited byguarantee 有限担保责任公司 Zd$a}~4~
C (130)company limited shares 股份有限公司 A.nU8
C (131)competitive position 竞争能力状况 zzlV((8~
C (132)concept 概念 bHx09F]
C (133)conglomerate 跨行业企业 D"kss5>w
C (134)consistency concept 一致性概念 C+\c(M a
C (135)consolidated accounts 合并报表 ia#Z$I6
C (136)consolidation accounting 合并会计 r(=
C (137)consortium 财团 R5PXX&Q
C (138)contingency plan 应急计划 LLE\ ;,bv
C (139)contingent liabilities 或有负债 l* C>
C (140)continuous operation 连续生产 LLp/ SWe
C (141)contra 抵消 GZY8%.1{"a
C (142)contract cost 合同成本 N]gJ(g
C (143)contract costing 合同成本计算
MDkcG"O
C (144)contribution 贡献毛益 y(gL.08<
C (145)contribution centre 贡献中心 .W4P/Pw'
C (146)contribution chart 贡献图 F91uuSSL
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 SMX70T!'9
C (148)contribution to salesration 贡献毛益对销售比率 (`C#Tq
C (149)control 控制 CG@3z@*?.
C (150)control account 控制帐户
GQ=Zp3[
C (151)control limits 控制限度 2d1Z;@x
C (152)controllability concept 可控制概念 oSd TQ$U!D
C (153)controllable cost 可控制成本 ?\|QDJXY
C (154)conversion cost 加工成本 )UBU|uYR\
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 }4'5R
C (156)corporate appraisal 公司评估 2% ],0,o
C (157)corporate planning 公司计划 bs_>!H1
C (158)corporate social reporting 公司社会报告 1%Yd ] 1c(
C (159)corporation 股份公司 C(N' +VV_
C (160)cost 成本 er<yB#/;-
C (161)cost account 成本帐户
UZJ^e$N
C (162)cost accounting 成本会计 $;GH
-+
C (163)cost accounting manual 成本手册 i_/A,5TF
C (164)cost accounts calendar 成本报表的日历时间 [4p~iGC
C (165)cost adjustment 成本调整 `6bIxb{
C (166)cost allocation 成本分配 MR")
C (167)cost apportionment 成本分摊 )Z4ilpU,
C (168)cost attribution 成本归属 ^qB
a~
C (169)cost audit 成本审计 l(&3s:Ud
C (170)cost behaviour 成本性态 $7J9Yzp?L
C (171)cost benefit analysis 成本效益分析 G;RFY!o
C (172)cost center 成本中心 v)+E!"R3.
C (173)cost driver 成本动因