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注会《审计》英语常用词汇 "_f~8f`y
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1.audit 审计 mBwM=LAZ
2.attestation 鉴证 dCb7sqJ%
3.credibility 可信赖程度 4 ZUTF3
4.audit of financial statements 财务报表审计 ]NEr]sc-"F
5.agreed-upon procedures 执行商定程序 e7_.Xr~[
6.high levels of assurance 高水平保证 -n:~m
p
7.compilation 编制
x>]14bLz
8.reliability 可靠性 .S_7R/2(?
9.relevance 相关性 [
pe{,lp
10.professional skepticism 职业谨慎 5wE+p<-KX
11.objectivity 客观性 jW8,}Xs
12. professional competence 专业胜任能力 IgmCZ?l&0
13.Senior/CPA-in-charge 项目经理 n%S%a>IQj
14.audit engagement letter 业务约定书 Nc da~h
Q
15.recurring audit 连续审计 =,Zkg(M
16.the client 委托人 1u~CNHm
17.change CPA 更换注册会计师 & FpoMW
18.the existing CPA 现任注册会计师 q+Ec|Xd
e
19.the successor CPA 后任注册会计师 4@mK:v%
20.the preceding CPA前任注册会计师 R/WbcQ)
21.issue the audit report 出具审计报告 gX%"Ki7.
22.expert 专家 ` ;}w!U
23.the board of directors 董事会 $eq*@5B
24.knowledge of the entity‘ s business 了解被审计单位情况 o#Viz:
25.assess material misstatement risks评估重大错报风险 5(\H:g\z
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "-
?uB Mz
27.a general knowledge of —— 初步了解―――的情况 p9y@5z
28.a more knowledge of—— 进一步了解的情况 #iiXJnG
29.the prior year‘s working papers 以前年度工作底稿 w7%.EA{N
30.minutes of meeting 会议纪要 h(/& ;\Cr
31.business risks 经营风险 zl3GWj|?\7
32.appropriateness 适当性 <r1/& RW,
33.accounting estimate 会计估计 W%wc@.P
34.management representations 管理层声明 Wt M1nnJp
35.going concern assumption 持续经营假设 BO,xA -+
36.audit plan 审计计划 )Tl]1^
37.significant audit areas 重点审计领域 uqs
Vq0H
38.error 错误
Y2TXWl,Jk
39.fraud舞弊 AX] cM)w
40.modified or additional procedures 修改或追加审计程序 *}'3|e4w}
41.misappropriation of assets 侵占资产 4c]=kb GW
42.transactions without substance 虚假交易 b{Bef*`/
43.unusual pressures 异常压力 ]~@uStHn
44.the suspected noncompliance 涉嫌存在违法行为 ]@6L,+W"
45.materialiy 重要性 ,@]*Xgt=
46.exceed the materiality level 超过重要性水平 zN&m-nrw
47.approach the materiality level 接近重要性水平 VZ]}9k
48.an acceptably low level 可接受水平 Y '+mC
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 0O!A8FA0
50.misstatements or omissions 错报或漏报 [$D%]]/,
51.aggregate 总计 ET[>kn^#
52.subsequent events 期后事项 mo D)^':.
53.adjust the financial statements 调整财务报表 dAr=X4LE
54.perform additional audit procedures 实施追加的审计程序 %D49A-R
55.audit risk 审计风险 ELZ@0,
56.detection risk 检查风险 Ms=N+e$n
57.inappropriate audit opinion 不适当的审计意见 emMk*l,
58.material misstatement 重大的错报 n#S?fsQN
59.tolerable misstatement 可容忍错报 HLX#RQ
60.the acceptable level of detection risk 可接受的检查风险 rM`z2*7%d
61.assessed level of material misstatement risk 重大错报风险的评估水平 m^o?{
(K
62.simall business 小规模企业 O&
1z-
63.accounting system 会计系统 oi7Y?hTj
64.test of control 控制测试 jSQM3+`b
65.walk-through test 穿行测试 = G>Y9Sc
66.communication 沟通 ;--p/h*.
67.flow chart 流程图 9hei8L:
68.reperformance of internal control 重新执行 F*JbTEOn
69.audit evidence 审计证据 ~^J9v+
70.substantive procedures 实质性程序 `Ip``I#A
71.assertions 认定 Fu>;hx]s
72.esistence 存在 ()ww9L2
73.occurrence 发生 (7C$'T-ZK
74.completeness 完整性 ujLje:Yc
75.rights and obligations 权利和义务 mYFc53B
76.valuation and allocation 计价和分摊 ge ]Z5E(1
77.cutoff 截止 u/apnAW@M
78.accuracy 准确性 i8!err._
79.classification 分类 Ie}7#>S
80.inspection 检查 -XfG
F<}r
81.supervision of counting 监盘 v)
aV(Oa
82.observation 观察 RREl($$p
83.confirmation 函证 kvN<o-B
84.computation 计算 Z~ K} @
85.analytical procedures 分析程序 qu0q
LM
86.vouch 核对
W/.n
R[!
87.trace 追查 bD=R/yA
88.audit sampling 审计抽样 r_MP[]f|0
89.error 误差 {S`Rr/E|%
90.expected error 预期误差 kyf(V)APPu
91.population 总体 ,U~in)\
U
92.sampling risk 抽样风险 t!59upbN}3
93.non- sampling risk 非抽样风险 k)zBw(wr
94.sampling unit 抽样单位 em2Tet
95.statistical sampling 统计抽样 mr,GHx
96.tolerable error 可容忍误差 ir5eR}H
97.the risk of under reliance 信赖不足风险 (ZP e{;L.
98.the risk of over reliance 信赖过度风险 v8TNBsEL
99.the risk of incorrect rejection 误拒风险 tILnD1q
100. the risk of incorrect acceptance 误受风险 1ZXRH;J40
101.working trial balance 试算平衡表 *,
R ~[g
102.index and cross-referencing 索引和交叉索引 P]7s1kgaS
103.cash receipt 现金收入 v}<z_i5/C.
104.cash disbursement 现金支出 i "aQm
105.bank statement 银行对账单 H'I5LYsXO~
106.bank reconciliation 银行存款余额调节表 f[q_eY
107.balance sheet date 资产负债表日 RN$q,f[#
108.net realizable value 可变现净值 ?4t~z 1.f
109.storeroom 仓库 M"foP@
110.sale invoice 销售发票 1pqYB]*u_
111.price list 价目表 PiLLUyQx
112.positive confirmation request 积极式询证函 ppu<k N
113.negative confirmation request 消极式询证函 N6v*X+4JH
114.purchase requisition 请购单 &`_|[Y ]H
115.receiving report 验收报告 z=4E#y`?U
116.gross margin 毛利 qc3?Aplj
117.manufacturing overhead 制造费用 w$`u_P|@E:
118.material requisition 领料单 I]B9+Z?xo
119.inventory-taking 存货盘点 0Qg%48u
120.bond certificate 债券 u@aM8Na
121.stock certificate 股票 7o-}86x#
122.audit report 审计报告 2|`~3B)#
123.entity 被审计单位 9lX[rBZ
124.addressee of the audit report 审计报告的收件人 DvTbt?i[
125.unqualified opinion 无保留意见 hDbZ62DDN
126.qualified opinion 保留意见 eTt{w
n;6
127.disclaimer of opinion 无法表示意见 ^.M_1$-
128.adverse opinion 否定意见 p+2uK|T9
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A (1)ABC 作业基础成本计算 {h;i x
A (2)absorbed overhead 已吸收制造费用 Xg;q\GS/<i
A (3)absorption costing 吸收成本计算 /sVmQqVY
A (4)account 账户,报表 0qBXL;sE
A (5)accounting postulate 会计假设 eXdH)|l,\
A (6)accounting series release 会计公告文件
K4^B ~0~
A (7)accounting valuation 会计计价 Q8DKU
A (8)account sale 承销清单 gIcPKj"8${
A (9)accountability concept 经营责任概念 7VJf~\%1j
A (10)accountancy 会计职业 5d|+ c<
A (11)accountant 会计师 )Y?E$=M+B
A (12)accounting 会计 Q
EEX|WM
A (13)agency cost 代理成本 'v@1_HHW\
A (14)accounting bases 会计基础 [{J1b
A (15)accounting manual 会计手册 %;` 3I$
A (16)accounting period 会计期间 5JZZvc$au
A (17)accounting policies 会计方针 JM*rPzp
A (18)accounting rate of return 会计报酬率 ,=P0rbtK
A (19)accounting reference date 会计参照日 cr{dl\Na
A (20)accounting reference period 会计参照期间 B^hK
A (21)accrual concept 应计概念 Pv@;)s(-
A (22)accrual expenses 应计费用 _"'-fl98*
A (23)acid test ration 速动比率(酸性测试比率) (7v`5|'0
A (24)acquisition 购置 S*rc XG6Q^
A (25)acquisition accounting 收购会计 <zu)=W'R]
A (26)activity based accounting 作业基础成本计算 BimM)4g
A (27)adjusting events 调整事项 _j<,qi
A (28)administrative expenses 行政管理费 BCHI@a
A (29)advice note 发货通知 *tT5Zt/&Sr
A (30)amortization 摊销 Sq2yQSd
A (31)analytical review 分析性检查 N?Ss/by8Sg
A (32)annual equivalent cost 年度等量成本法 i4
tW8Il
A (33)annual report and accounts 年度报告和报表 ::8E?c
A (34)appraisal cost 检验成本 3K_!:[
A (35)appropriation account 盈余分配账户 JDC,]
A (36)articles of association 公司章程细则
p|w;StLy
A (37)assets 资产 dk2o>jI4;
A (38)assets cover 资产保障 B Zw#ACU
A (39)asset value per share 每股资产价值
E9[8th,t
A (40)associated company 联营公司 F~O!J@4]
A (41)attainable standard 可达标准 KL*UU
,qU
vGPaW YV
A (42)attributable profit 可归属利润 ^F1zkIE
A (43)audit 审计 o=(>#iVM
A (44)audit report 审计报告 ]9pcDZB
A (45)auditing standards 审计准则 =j~}];I
A (46)authorized share capital 额定股本 fmq^AnKd
A (47)available hours 可用小时
@KYmkxW
A (48)avoidable costs 可避免成本 Xq%!(YD|
B (49)back-to-back loan 易币贷款 "i*Gi
\U
B (50)backflush accounting 倒退成本计算 B6vmBmN
B (51)bad debts 坏帐 ]0:
R^dHE
B (52)bad debts ratio 坏帐比率 @)8C
B (53)bank charges 银行手续费 ^SRa!8z$W
B (54)bank overdraft 银行透支 ]H<C Rw
B (55)bank reconciliation 银行存款调节表
?hpk)Qu
B (56)bank statement 银行对账单 WJL,L[XC
B (57)bankruptcy 破产 y/
2U:H
B (58)basis of apportionment 分摊基础 dUJNr_
B (59)batch 批量 k07) g:_
B (60)batch costing 分批成本计算 63-
YWhs;
B (61)beta factor B(市场)风险因素 ,@ Cru=
B (62)bill 账单 u]cnbm
B (63)bill of exchange 汇票 2jx+q
B (64)bill of landing 提单 zR3Z(^]v
B (65)bill of materials 用料预计单 Xs
Hl%o8,z
B (66)bill payable 应付票据 7+u%]D!
B (67)bill receivable 应收票据 wGQ{
B (68)bin card 存货记录卡 +=@Z5eu
B (69)bonus 红利 "Hjw
B (70)book-keeping 薄记 4/U]7Y
B (71)Boston classification 波士顿分类 \>/:@4oK
B (72)breakeven chart 保本图 Sb[rSczS~
B (73)breakeven point 保本点 7\U1K^q
B (74)breaking-down time 复位时间 U>x2'B v
B (75)budget 预算 z_l3=7R
B (76)budget center 预算中心 z(orA} [
B (77)budget cost allowance 预算成本折让 A?|cJ"N
B (78)budget manual 预算手册 HNuwq\w
B (79)budget period 预算期间 2i(|? XJ^
B (80)budgetary control 预算控制 U w`LWG3T
B (81)budgeted capacity 预算生产能力 "x$S%:p
B (82)burden 制造费用 e?lqs,m@"
B (83)business center 经营中心 W{m0z+N[B
B (84)business entity 营业个体 p r0V) C6
B (85)business unit 经营单位 ;+b}@e
B (86)buy-out management 管理性购买产权 e#HP+b$
B (87)by-product 副产品 rrwsj`
C (88)called-up share capital 催缴股本 |PJW
2PN
C (89)capacity 生产能力 )Y&D
e)=
C (90)capacity ratios 生产能力比率 ?s"v0cg+
C (91)capital 资本 #1bgV
C (92)capital assets pricing model资本资产计价模式 }5tn
C (93)capital commitment 承诺资本 F5<{-{Ky
C (94)capital employed 已运用的资本 V!U[N.&$
C (95)capital expenditure 资本支出 4!}fCP ty
C (96)capital expenditureauthorization 资本支出核准 b);}x1L.T
C (97)capital expenditure control 资本支出控制
=;/h{
t
C (98)capital expenditure proposal资本支出申请 V_W=MWs&+
C (99)capital funding planning 资本基金筹集计划 !d0@^JbM"
C (100)capital gain 资本收益 VDmd+bvJV
C (101)capital investment appraisal资本投资评估
B-gr2-
C (102)capital maintenance 资本保全 S~Hj.
d4/
C (103)capital resource planning 资本资源计划 +tN-X'u##
C (104)capital surplus 资本盈余 `A^} X
C (105)capital turnover 资本周转率 YYvs~?bAy
C (106)card 记录卡 3CHte*NL=
C (107)cash 现金 F_Pd\Aq8
C (108)cash account 现金账户 anwn!Eqk"
C (109)cash book 现金账薄 y14@9<~9
C (110)cash cow 金牛产品 (_08?cN
C (111)cash flow 现金流量 +{w&ksk
C (112)cash discounted 现金贴现 tQ}gBE63
C (113)cash flow budget 现金流量预算 `cv:p|s
C (114)cash flow statement 现金流量表 q%vUEQLBp
C (115)cash ledger 现金分类账 /(0d{
C (116)cash limit 现金限额 y d$37G|n
C (117)CCA 现时成本会计 j&mL]'Zy
C (118)center 中心 =%
JDo
C (119)changeover time 变更时间 :ZIcWIV-
C (120)chartered entity 特许经济个体 (os7Q?
C (121)cheque 支票 KE3v3g<
C (122)cheque register 支票登记薄 O
&s6blD11
C (123)coin analysis 零钱分类 7@"X~C
C (124)classification 分类 J@TM>R
C (125)clock card 工时卡 N.`]D)57
C (126)code 代码 W%W.
+f
C (127)commitment accounting 承诺确认会计 G9[-|[j^N
C (128)common cost 共同成本 ,{50zx2
C (129)company limited byguarantee 有限担保责任公司 )-{Qa\6(%
C (130)company limited shares 股份有限公司 !jW32$YTR
C (131)competitive position 竞争能力状况 s?E: ]
C (132)concept 概念 7| T:TbY>
C (133)conglomerate 跨行业企业 ;~bn@T-
C (134)consistency concept 一致性概念 `+o.w#cl
C (135)consolidated accounts 合并报表 ;hvXFU
C (136)consolidation accounting 合并会计 31C]TdJ
C (137)consortium 财团 _YS+{0
Vq%
C (138)contingency plan 应急计划 ("oA{:@d
C (139)contingent liabilities 或有负债 Nw2 bn
C (140)continuous operation 连续生产 zef,*dQY
C (141)contra 抵消 KV*:,>
C (142)contract cost 合同成本 QBy*y $
C (143)contract costing 合同成本计算 <X
|h*
C (144)contribution 贡献毛益 >cNXB7]E>
C (145)contribution centre 贡献中心 a=FRJQ8S
C (146)contribution chart 贡献图 zOOX>3^
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 gNd
J=r4
C (148)contribution to salesration 贡献毛益对销售比率 8TPm[r]
C (149)control 控制 J4g;~#_19
C (150)control account 控制帐户 jQ)>XOok
C (151)control limits 控制限度 0)]1)z(P
C (152)controllability concept 可控制概念 2~DPq p[
C (153)controllable cost 可控制成本 wVOL7vh
C (154)conversion cost 加工成本 t>2^!vl
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 3>" h*U#
C (156)corporate appraisal 公司评估 Snu;5:R
C (157)corporate planning 公司计划 }A7qIys$4
C (158)corporate social reporting 公司社会报告 }6>J
C (159)corporation 股份公司 N0[I2'^.
C (160)cost 成本 ^BX@0"&-
C (161)cost account 成本帐户 rk |(BA
C (162)cost accounting 成本会计
,<^HB+{Wo
C (163)cost accounting manual 成本手册 B,833Azi
C (164)cost accounts calendar 成本报表的日历时间 Z5L1^
C (165)cost adjustment 成本调整 lKUm_; m
C (166)cost allocation 成本分配 Ekme62Q>u
C (167)cost apportionment 成本分摊 WtfOE@h
C (168)cost attribution 成本归属 L"I] mQvd
C (169)cost audit 成本审计 @t8kN6.
C (170)cost behaviour 成本性态 ] <3?=$
C (171)cost benefit analysis 成本效益分析 EiN)TB^]
C (172)cost center 成本中心 +[
/r
^C
C (173)cost driver 成本动因