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注会《审计》英语常用词汇 \>Zvev!s
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1.audit 审计 04@cLDX8uB
2.attestation 鉴证 K[?Xm"4
3.credibility 可信赖程度 X[3}?,aqL
4.audit of financial statements 财务报表审计 elPE%'
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 sRhKlUJG
7.compilation 编制 1KE:[YQ1
8.reliability 可靠性 ko\):DN
9.relevance 相关性 p( LZ)7/
10.professional skepticism 职业谨慎 }JgYCsF/f
11.objectivity 客观性 [2c{k
12. professional competence 专业胜任能力 |oFAGP1
13.Senior/CPA-in-charge 项目经理 AC- )BM';
14.audit engagement letter 业务约定书 #f,y&\Xmf
15.recurring audit 连续审计 Xrq
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16.the client 委托人 $'wq1u
17.change CPA 更换注册会计师 i@P
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18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 )%Iv[TB[
20.the preceding CPA前任注册会计师 ,FSrn~-j9
21.issue the audit report 出具审计报告 gFN9jM
22.expert 专家 !36]ud&
23.the board of directors 董事会 r6.d s^
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 L,_.$1d
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KOSM]c\H
27.a general knowledge of —— 初步了解―――的情况 7<\C?`q"
28.a more knowledge of—— 进一步了解的情况 5<YzalNf
29.the prior year‘s working papers 以前年度工作底稿 nms8@[4-
30.minutes of meeting 会议纪要 \IM4Z|NN"
31.business risks 经营风险 hGTV;eU
32.appropriateness 适当性 Sv[ 5NZn0&
33.accounting estimate 会计估计 :l u5Uu~
34.management representations 管理层声明 \,G#<>S
35.going concern assumption 持续经营假设 ]ZoPQUS?
36.audit plan 审计计划 )xU-;z0"~
37.significant audit areas 重点审计领域 P ,mN >
38.error 错误 OS-f(qXd+
39.fraud舞弊 aAt>QxGQ
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40.modified or additional procedures 修改或追加审计程序 ^"8wUsP
41.misappropriation of assets 侵占资产 1R%1h9I4'
42.transactions without substance 虚假交易 2[yBD-":
43.unusual pressures 异常压力 2tQ`/!m>v$
44.the suspected noncompliance 涉嫌存在违法行为 Jf;?XP]z
45.materialiy 重要性 =6nD si
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46.exceed the materiality level 超过重要性水平 dFXc/VH')
47.approach the materiality level 接近重要性水平 v
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48.an acceptably low level 可接受水平 1
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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 vIGw6BJI
50.misstatements or omissions 错报或漏报 qOhO qV
51.aggregate 总计 $4=f+ "z
52.subsequent events 期后事项 ?\=/$Gt
53.adjust the financial statements 调整财务报表 K95;rd
54.perform additional audit procedures 实施追加的审计程序 uZjC
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55.audit risk 审计风险 mh/n.*E7
56.detection risk 检查风险 r#i?j}F}
57.inappropriate audit opinion 不适当的审计意见 bCv {1]RC2
58.material misstatement 重大的错报 6=GZLpv
59.tolerable misstatement 可容忍错报 HfNDD|Zz
60.the acceptable level of detection risk 可接受的检查风险 ~p1EF;4 #
61.assessed level of material misstatement risk 重大错报风险的评估水平 aBuoHdg;
62.simall business 小规模企业 D@ek9ARAq
63.accounting system 会计系统 ^C)n$L>C0
64.test of control 控制测试 32)tJ|m
65.walk-through test 穿行测试 ]3{0J
66.communication 沟通 +a@GHx4-
67.flow chart 流程图 .x83Ah`
68.reperformance of internal control 重新执行 V>-b`e
69.audit evidence 审计证据 giY80!GX
70.substantive procedures 实质性程序 %r{3wH#D@
71.assertions 认定 NPnHH:\;
72.esistence 存在 pL1i|
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73.occurrence 发生 $^/0<i$
74.completeness 完整性 }GwVKAjP
75.rights and obligations 权利和义务 9=l.T/?sf
76.valuation and allocation 计价和分摊 (t^n'V
77.cutoff 截止 T.e.{yO
78.accuracy 准确性 c7uG9
79.classification 分类 \*T"M*;
80.inspection 检查 U\@A_
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81.supervision of counting 监盘 fT\:V5-
82.observation 观察 2!1.E5.I
83.confirmation 函证 JtKp(k&
84.computation 计算 KxGX\
85.analytical procedures 分析程序 >pyj]y^3
86.vouch 核对 1Nn@L2b 2
87.trace 追查 IXLO>>`
88.audit sampling 审计抽样 p&p.Q^"ok
89.error 误差 :fcM:w&
90.expected error 预期误差
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91.population 总体 :Sg&0Wj+#j
92.sampling risk 抽样风险 d[
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93.non- sampling risk 非抽样风险 -;(Q1)&
94.sampling unit 抽样单位
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95.statistical sampling 统计抽样 h+~P"i}&\
96.tolerable error 可容忍误差 ^?"\?M1
97.the risk of under reliance 信赖不足风险 gbBy/_b
98.the risk of over reliance 信赖过度风险 |`k
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99.the risk of incorrect rejection 误拒风险 @r^!{
100. the risk of incorrect acceptance 误受风险 M+>`sj
101.working trial balance 试算平衡表 qeL pXe0c
102.index and cross-referencing 索引和交叉索引 y8Xv~4qQW
103.cash receipt 现金收入 #EO1`9f48x
104.cash disbursement 现金支出 F4#g?R::U
105.bank statement 银行对账单 'vV$]/wBF
106.bank reconciliation 银行存款余额调节表 I_)*)d44_
107.balance sheet date 资产负债表日 `m@U!X
108.net realizable value 可变现净值 qZk'tRv
109.storeroom 仓库 j F"YTr6
110.sale invoice 销售发票 2/P"7A=<
111.price list 价目表 AnsjmR:Jv
112.positive confirmation request 积极式询证函 |f( ~@Q:
113.negative confirmation request 消极式询证函 8kL4~(hY
114.purchase requisition 请购单 qNgd33u1
115.receiving report 验收报告 IakKi4(
116.gross margin 毛利 ;^u*hZN[Up
117.manufacturing overhead 制造费用 '!h/B;*(
118.material requisition 领料单 .9G<y 4
119.inventory-taking 存货盘点 $P
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120.bond certificate 债券 F!!N9VIC
121.stock certificate 股票 []W;t\h
122.audit report 审计报告 ?9MVM~$
123.entity 被审计单位 LE^G&<!
124.addressee of the audit report 审计报告的收件人 l.)}t)my}
125.unqualified opinion 无保留意见 yoe}$f4
126.qualified opinion 保留意见 Cr/`keR
127.disclaimer of opinion 无法表示意见 l]!9$
128.adverse opinion 否定意见 EpPf_ \o
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A (1)ABC 作业基础成本计算 a~L
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A (2)absorbed overhead 已吸收制造费用 qOV[TP,
A (3)absorption costing 吸收成本计算 ;;s* Ohh
A (4)account 账户,报表 3:/'n
A (5)accounting postulate 会计假设 t/o N>mQG
A (6)accounting series release 会计公告文件 Btt]R
A (7)accounting valuation 会计计价 ^nK7i[yF.k
A (8)account sale 承销清单 :6kj EI
A (9)accountability concept 经营责任概念 F51.N{'
A (10)accountancy 会计职业 {U!St@
A (11)accountant 会计师 O;
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A (12)accounting 会计 Px@/Q
A (13)agency cost 代理成本 B@v\eF;
A (14)accounting bases 会计基础 `<" m%>
A (15)accounting manual 会计手册 &fP XU*l4
A (16)accounting period 会计期间 u'A#%}3
A (17)accounting policies 会计方针 V_n<?9^4
A (18)accounting rate of return 会计报酬率 (WlIwKP
A (19)accounting reference date 会计参照日 V:NI4dv/R
A (20)accounting reference period 会计参照期间 0o&MB
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A (21)accrual concept 应计概念 7sNw
A (22)accrual expenses 应计费用 th5g\h%j*
A (23)acid test ration 速动比率(酸性测试比率) m#H3:-h,
A (24)acquisition 购置 +A_J1iJ<
A (25)acquisition accounting 收购会计 ,hxkk`
A (26)activity based accounting 作业基础成本计算 HG>j5
A (27)adjusting events 调整事项 ,"}Rg1\4t
A (28)administrative expenses 行政管理费 Rs& @4_D
A (29)advice note 发货通知 @gGRm
A (30)amortization 摊销 ~vdkFc(8B
A (31)analytical review 分析性检查 w2(guL($
A (32)annual equivalent cost 年度等量成本法 :7N3N
A (33)annual report and accounts 年度报告和报表 }f>H\iJe
A (34)appraisal cost 检验成本 0"k|H&
A (35)appropriation account 盈余分配账户 {4 >mc'dv
A (36)articles of association 公司章程细则 TB6m0qX(
A (37)assets 资产 v{x{=M]
A (38)assets cover 资产保障 rd|uz4d
A (39)asset value per share 每股资产价值 xh@-g|+g
A (40)associated company 联营公司 !7B\Xl'S
A (41)attainable standard 可达标准 ?|;yVew
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A (42)attributable profit 可归属利润 YMpf+kN
A (43)audit 审计 OU DcY@x~
A (44)audit report 审计报告 1{"ll
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A (45)auditing standards 审计准则 cvsz%:Vs
A (46)authorized share capital 额定股本 wgeNs9L
A (47)available hours 可用小时 72oWhX=M%
A (48)avoidable costs 可避免成本 Y OyX[&oi
B (49)back-to-back loan 易币贷款 }]P4-KqI
B (50)backflush accounting 倒退成本计算 ]Z<_ "F
B (51)bad debts 坏帐 a5'#j35
B (52)bad debts ratio 坏帐比率 q]&.#&h
B (53)bank charges 银行手续费 /x@RNdKv
B (54)bank overdraft 银行透支 f6<g3Q7Mu
B (55)bank reconciliation 银行存款调节表 jD,Baz<
B (56)bank statement 银行对账单 Mc sTe|X
B (57)bankruptcy 破产 8
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B (58)basis of apportionment 分摊基础 {0\,0*^p
B (59)batch 批量 Z-=YM P ]Q
B (60)batch costing 分批成本计算 (3vHY`9
B (61)beta factor B(市场)风险因素 )YW<" $s
B (62)bill 账单 ;a"q'5+Ne
B (63)bill of exchange 汇票 Tn-C>=tR~%
B (64)bill of landing 提单 z T%U!jqI
B (65)bill of materials 用料预计单 g{s'GyV8t
B (66)bill payable 应付票据 kW=z+
B (67)bill receivable 应收票据 T0HuqJty
B (68)bin card 存货记录卡 _K2?
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B (69)bonus 红利 d4[(8}
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B (70)book-keeping 薄记 D6D1S/:ij'
B (71)Boston classification 波士顿分类 d?idTcgs
B (72)breakeven chart 保本图 ^u)z{.z'H/
B (73)breakeven point 保本点 =#5D(0Ab
B (74)breaking-down time 复位时间
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B (75)budget 预算 6w3R
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B (76)budget center 预算中心 46jh-4)<
B (77)budget cost allowance 预算成本折让 n
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B (78)budget manual 预算手册 D.!~dyI.,$
B (79)budget period 预算期间 ?gGt2O1J
B (80)budgetary control 预算控制 &UHPX?x
B (81)budgeted capacity 预算生产能力 $ls[|N:y0l
B (82)burden 制造费用 D?jk$^p~m#
B (83)business center 经营中心 ^:, l\Y
B (84)business entity 营业个体 ajhEL?%D
B (85)business unit 经营单位 :)f7A7 :;
B (86)buy-out management 管理性购买产权 +y+"F
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B (87)by-product 副产品 &tR(n$M@>
C (88)called-up share capital 催缴股本 Y+%sBqo@
C (89)capacity 生产能力 @=S}=cl
C (90)capacity ratios 生产能力比率 wHjLd$ +o
C (91)capital 资本 iItcN;;7
C (92)capital assets pricing model资本资产计价模式 |C \}P
C (93)capital commitment 承诺资本 a[bBT@f
C (94)capital employed 已运用的资本 G>qZxy`c
C (95)capital expenditure 资本支出 ;Z[]{SQ
C (96)capital expenditureauthorization 资本支出核准 0x2!<z
C (97)capital expenditure control 资本支出控制 G%p~m%zIK
C (98)capital expenditure proposal资本支出申请 S&nxo
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C (99)capital funding planning 资本基金筹集计划 t5k!W7C
C (100)capital gain 资本收益 >r/rc`Q
C (101)capital investment appraisal资本投资评估 89}Y5#W
C (102)capital maintenance 资本保全 zZ-wG
C (103)capital resource planning 资本资源计划 +KGZHO!
C (104)capital surplus 资本盈余 }0hL~i
C (105)capital turnover 资本周转率 I&9S;I$
C (106)card 记录卡 _G
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C (107)cash 现金 NMO-u3<6.
C (108)cash account 现金账户 MjfFf} @
C (109)cash book 现金账薄 UCrh/b Tm
C (110)cash cow 金牛产品 q}Z3?W
C (111)cash flow 现金流量 ~%u|[$
C (112)cash discounted 现金贴现 gCd`pi
8
C (113)cash flow budget 现金流量预算 |xr%6 [Ff
C (114)cash flow statement 现金流量表 stl 1QO(h
C (115)cash ledger 现金分类账 ?{"mP 'dD
C (116)cash limit 现金限额 /76 1o\Q
C (117)CCA 现时成本会计 V+-$jOh
C (118)center 中心 j Ib
C (119)changeover time 变更时间 ~\nBjM2
C (120)chartered entity 特许经济个体 v}G]X Z8
C (121)cheque 支票 C) QKPT
C (122)cheque register 支票登记薄 8 S`9dSc
C (123)coin analysis 零钱分类 9ILIEm:
C (124)classification 分类 5(2|tJw-H;
C (125)clock card 工时卡 XALI<ZY
C (126)code 代码 NY$uq+Z>
C (127)commitment accounting 承诺确认会计 m^%|ZTrwN7
C (128)common cost 共同成本 Z{IUy
C (129)company limited byguarantee 有限担保责任公司 BIaDY<j90
C (130)company limited shares 股份有限公司 %,@vWmn
C (131)competitive position 竞争能力状况 ?8dVH2W.
C (132)concept 概念 kpwt]]e*
C (133)conglomerate 跨行业企业 4W4kwU6D
C (134)consistency concept 一致性概念 k@>\LR/v
C (135)consolidated accounts 合并报表 YIt9M,5/Q
C (136)consolidation accounting 合并会计 #yseiVm;
C (137)consortium 财团 Y-piL8Xc
C (138)contingency plan 应急计划 $$i.O}
C (139)contingent liabilities 或有负债 =6FUNvP#8
C (140)continuous operation 连续生产 HWns.[
C (141)contra 抵消 Q0?\]2eet9
C (142)contract cost 合同成本 a~h:qpgc
C (143)contract costing 合同成本计算 P27%xV-n>
C (144)contribution 贡献毛益 <[aDo%,A
C (145)contribution centre 贡献中心 JN/UU
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C (146)contribution chart 贡献图 wCMQPt)VS
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ukgAI<O%
C (148)contribution to salesration 贡献毛益对销售比率 _eSdnHWx
C (149)control 控制 Mj>}zbpk/
C (150)control account 控制帐户 MOn,Db$
C (151)control limits 控制限度 'PZ|:9FX!
C (152)controllability concept 可控制概念 ] U@o0
C (153)controllable cost 可控制成本 x"kjs.d7[<
C (154)conversion cost 加工成本 w"m+~).U
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 c97{Pu
C (156)corporate appraisal 公司评估 ]e:/
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C (157)corporate planning 公司计划 %OR|^M
C (158)corporate social reporting 公司社会报告 RhI;;Y#@
C (159)corporation 股份公司 <mA'X V,
C (160)cost 成本 pD"
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C (161)cost account 成本帐户 #BVtL :x@
C (162)cost accounting 成本会计 %z]U LEYrZ
C (163)cost accounting manual 成本手册 h<<>3 A
C (164)cost accounts calendar 成本报表的日历时间 u*S=[dq
C (165)cost adjustment 成本调整 sRVIH A,
C (166)cost allocation 成本分配 #T K~eHi
C (167)cost apportionment 成本分摊 x} /,yaWZ
C (168)cost attribution 成本归属
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C (169)cost audit 成本审计 |LG4=j.l
C (170)cost behaviour 成本性态 V~DMtB7
C (171)cost benefit analysis 成本效益分析 SEwku}
C (172)cost center 成本中心 c'6g*%2k
C (173)cost driver 成本动因