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注会《审计》英语常用词汇 &Q~)]|t
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1.audit 审计 DLXL!-)z
2.attestation 鉴证 i?x$w{co
3.credibility 可信赖程度 o[oqPN3$Y
4.audit of financial statements 财务报表审计 ##GY<\",;
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 'B,KFA<
7.compilation 编制 _N@(Y :
8.reliability 可靠性 3e *-\TP-
9.relevance 相关性 %mu>-h ac
10.professional skepticism 职业谨慎 c;^A)_/
11.objectivity 客观性 7gr^z)${J
12. professional competence 专业胜任能力 S eOy7
13.Senior/CPA-in-charge 项目经理 =|"=l1
14.audit engagement letter 业务约定书 C5MqwNX
15.recurring audit 连续审计 N8QH*FX/F1
16.the client 委托人 OT@yPG
17.change CPA 更换注册会计师 Mt=R*M}D0
18.the existing CPA 现任注册会计师 }#bZ8tm&
19.the successor CPA 后任注册会计师 !=y Q)l2
20.the preceding CPA前任注册会计师 :X Lp
21.issue the audit report 出具审计报告 qlvwK&W<QM
22.expert 专家 djGs~H>;U_
23.the board of directors 董事会 TRy^hr8~
24.knowledge of the entity‘ s business 了解被审计单位情况 <]'|$8&jY
25.assess material misstatement risks评估重大错报风险 MyFC
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 (0}j]p'w
27.a general knowledge of —— 初步了解―――的情况 QtlT&|$
28.a more knowledge of—— 进一步了解的情况 \%4|t,en
29.the prior year‘s working papers 以前年度工作底稿 59Nd}wPO;
30.minutes of meeting 会议纪要 +q-c8z
31.business risks 经营风险 @ZG>mP1Vo
32.appropriateness 适当性 I)lC{v
33.accounting estimate 会计估计 xl,ryc3J
34.management representations 管理层声明 Pk:zfC?4
35.going concern assumption 持续经营假设 `2e_ L
36.audit plan 审计计划 ="2/\*.SL
37.significant audit areas 重点审计领域 !-,Ww[G>
38.error 错误 O2lIlCL
39.fraud舞弊 - wWRm
40.modified or additional procedures 修改或追加审计程序 R;
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41.misappropriation of assets 侵占资产 b5
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42.transactions without substance 虚假交易 37jQ'O
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43.unusual pressures 异常压力 7>&1nBh. f
44.the suspected noncompliance 涉嫌存在违法行为 tR;{.
45.materialiy 重要性 MQ9vPgh
46.exceed the materiality level 超过重要性水平 R"{l[9j4>
47.approach the materiality level 接近重要性水平 dm& /K
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48.an acceptably low level 可接受水平 (
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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 `x2,;h!:)N
50.misstatements or omissions 错报或漏报 {2EMz|&8
51.aggregate 总计 ,Z5Fea
52.subsequent events 期后事项 y]^#$dK(z
53.adjust the financial statements 调整财务报表 }AJ L,Q7q
54.perform additional audit procedures 实施追加的审计程序 0Z8/R
55.audit risk 审计风险 ~#4~_d.=L
56.detection risk 检查风险 *m&%vj.Kc
57.inappropriate audit opinion 不适当的审计意见 63C(Tp"
58.material misstatement 重大的错报 xEC2@J
59.tolerable misstatement 可容忍错报 7H#2WFQ7
60.the acceptable level of detection risk 可接受的检查风险 +4HlRGH
61.assessed level of material misstatement risk 重大错报风险的评估水平 0ERsMnU'
62.simall business 小规模企业 A_i zSzC1
63.accounting system 会计系统 bQj`g2eyM
64.test of control 控制测试 0e\y~#-
65.walk-through test 穿行测试 1!1
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66.communication 沟通 FJF3B)Va|
67.flow chart 流程图 gi1j/j7
68.reperformance of internal control 重新执行 B%
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69.audit evidence 审计证据 wE4;Rk1
70.substantive procedures 实质性程序 Z/c_kf[
71.assertions 认定 \OA
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72.esistence 存在 _Fxe|"<^
73.occurrence 发生 3C#RjA-2[
74.completeness 完整性 y+RRg[6|
75.rights and obligations 权利和义务 bs P6\'\4
76.valuation and allocation 计价和分摊 0$Q
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77.cutoff 截止 0O[l?e4,8{
78.accuracy 准确性 -f 4>MG
79.classification 分类 ^}hZ'<PK
80.inspection 检查 ;:?*t{r4#
81.supervision of counting 监盘 Pt(tRH B
82.observation 观察 Ly
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83.confirmation 函证 iJ4<f->t
84.computation 计算 }_]As}E
85.analytical procedures 分析程序 qw2
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86.vouch 核对 d EIa=e|
87.trace 追查 pND48 g
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88.audit sampling 审计抽样 zWtj|%ts
89.error 误差 SM$\;)L
90.expected error 预期误差 0Nt%YP
91.population 总体 3;A$<s
92.sampling risk 抽样风险 9?(x>P
93.non- sampling risk 非抽样风险 oSmjs
94.sampling unit 抽样单位 _0m}z%rI
95.statistical sampling 统计抽样 nNu[c[V
96.tolerable error 可容忍误差 eVrNYa1>H
97.the risk of under reliance 信赖不足风险 Q K j1yG0i
98.the risk of over reliance 信赖过度风险 $ hoYkA
99.the risk of incorrect rejection 误拒风险 *#6|!%?g
100. the risk of incorrect acceptance 误受风险 \6i9q=
101.working trial balance 试算平衡表 U1jSUkqb
102.index and cross-referencing 索引和交叉索引 ey*,StT5a
103.cash receipt 现金收入 J+iX,X
104.cash disbursement 现金支出 XHZLWh"gS
105.bank statement 银行对账单 WkP|4&-<
106.bank reconciliation 银行存款余额调节表 xY+A]Up|w
107.balance sheet date 资产负债表日 w~]}acP
108.net realizable value 可变现净值 C[g&F0 6
109.storeroom 仓库 ^(J-dK
110.sale invoice 销售发票 kR_E6Fl
111.price list 价目表 |veBq0U
112.positive confirmation request 积极式询证函 HwM/}-t
113.negative confirmation request 消极式询证函 g4Bg6<;
114.purchase requisition 请购单 )Yrr%f`\
115.receiving report 验收报告 }^Z< dbt
116.gross margin 毛利 f@L\E>t
117.manufacturing overhead 制造费用 9T/<x-FD
118.material requisition 领料单 Rn8#0%/Q
119.inventory-taking 存货盘点 F=VoFmF@
120.bond certificate 债券 v >NTh
121.stock certificate 股票 4 #G3ew
122.audit report 审计报告 5uzpTNAMM1
123.entity 被审计单位 #|q;t
124.addressee of the audit report 审计报告的收件人 9'l.TcVm`,
125.unqualified opinion 无保留意见 hl}dgp((
126.qualified opinion 保留意见 N]*!8
127.disclaimer of opinion 无法表示意见 (a,6a
128.adverse opinion 否定意见 R4yJ.f
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A (1)ABC 作业基础成本计算
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A (2)absorbed overhead 已吸收制造费用 95VqaR,
A (3)absorption costing 吸收成本计算 2AmR(vVa"
A (4)account 账户,报表 :%pw`b, =V
A (5)accounting postulate 会计假设 c'SM>7L
A (6)accounting series release 会计公告文件 !SN6
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A (7)accounting valuation 会计计价 R+C+$?4NG
A (8)account sale 承销清单 X9
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A (9)accountability concept 经营责任概念 b\H/-7<
A (10)accountancy 会计职业 dfnX!C~6 \
A (11)accountant 会计师 V.+
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A (12)accounting 会计 cz$c)It
A (13)agency cost 代理成本 k#BU7Exij
A (14)accounting bases 会计基础 VB}P Ng
A (15)accounting manual 会计手册 *%;6P5n%
A (16)accounting period 会计期间 |I4D(#w.
A (17)accounting policies 会计方针 9
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A (18)accounting rate of return 会计报酬率 -0/=k_q_
A (19)accounting reference date 会计参照日 3huzz<n3
A (20)accounting reference period 会计参照期间 e$gaE</
A (21)accrual concept 应计概念 zv>ZrFl*
A (22)accrual expenses 应计费用 WReYF+Uen
A (23)acid test ration 速动比率(酸性测试比率) Q^\{Zg)p
A (24)acquisition 购置
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A (25)acquisition accounting 收购会计 l@(t^68OD
A (26)activity based accounting 作业基础成本计算 |P^ikx6f5
A (27)adjusting events 调整事项 Hd
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A (28)administrative expenses 行政管理费 X*(gT1"t
A (29)advice note 发货通知 'Wd3`4V$
A (30)amortization 摊销 @fUX)zm>
A (31)analytical review 分析性检查 &?&'
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A (32)annual equivalent cost 年度等量成本法 <#:Ebofsn
A (33)annual report and accounts 年度报告和报表 @DRfNJ}
A (34)appraisal cost 检验成本 Z{Lmd`<w`j
A (35)appropriation account 盈余分配账户 x A@|I#
A (36)articles of association 公司章程细则 jqV)V> M.
A (37)assets 资产 Z1E`I89<
A (38)assets cover 资产保障 HE8'N=0
A (39)asset value per share 每股资产价值 3(>(lk
A (40)associated company 联营公司 $@XPL~4
A (41)attainable standard 可达标准 )cfp(16
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A (42)attributable profit 可归属利润 1==P.d(
A (43)audit 审计 }?\#_BCjx(
A (44)audit report 审计报告 9J't[(
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A (45)auditing standards 审计准则 /r #b
A (46)authorized share capital 额定股本 rcD.P?"
A (47)available hours 可用小时 5M/%%Ox
A (48)avoidable costs 可避免成本 '` BjRg57]
B (49)back-to-back loan 易币贷款 g^Ugl=f,
B (50)backflush accounting 倒退成本计算 LbLbJ{68
B (51)bad debts 坏帐 'M]CZ}
B (52)bad debts ratio 坏帐比率 AIIBd
B (53)bank charges 银行手续费 .2 N_?
B (54)bank overdraft 银行透支 E1mI Xd;.
B (55)bank reconciliation 银行存款调节表 8+@1wks
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 d|D'&&&c
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 mH7CgI
B (60)batch costing 分批成本计算 sYW1T
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B (61)beta factor B(市场)风险因素 V{/)RZ/
B (62)bill 账单 >vNk kxWyQ
B (63)bill of exchange 汇票 Y,<WX
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B (64)bill of landing 提单 v ](G?L9b
B (65)bill of materials 用料预计单 ,Yiq$Z{qQ
B (66)bill payable 应付票据 83p$!8]u
B (67)bill receivable 应收票据 *;V2_fWJ@
B (68)bin card 存货记录卡 .j+2x[`l
B (69)bonus 红利 =X%R*~!#Of
B (70)book-keeping 薄记 =B,_d0Id
B (71)Boston classification 波士顿分类 ]e#,\})Br
B (72)breakeven chart 保本图 m,kvEQ3
B (73)breakeven point 保本点 <Bob#Tf
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B (74)breaking-down time 复位时间 N`L'
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B (75)budget 预算 [xp~@5r'
B (76)budget center 预算中心 umHs " d
B (77)budget cost allowance 预算成本折让 &})4?5
B (78)budget manual 预算手册 ~]i]kU
B (79)budget period 预算期间 }(vOaD|k=
B (80)budgetary control 预算控制 7oqn;6<[>,
B (81)budgeted capacity 预算生产能力 5
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B (82)burden 制造费用 "=v J}
B (83)business center 经营中心 :*w:eKk
B (84)business entity 营业个体 hz>yv@1
B (85)business unit 经营单位 \|b1s @c8
B (86)buy-out management 管理性购买产权 ;{F;e)${M
B (87)by-product 副产品 z!t3xFN&/
C (88)called-up share capital 催缴股本 J T0,Z
C (89)capacity 生产能力 xYzcV%-Pm
C (90)capacity ratios 生产能力比率 }
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C (91)capital 资本 I_Mqh4];
C (92)capital assets pricing model资本资产计价模式 =c5 /cpZ^
C (93)capital commitment 承诺资本 iu:p&h
C (94)capital employed 已运用的资本 ^QHMN 7r/
C (95)capital expenditure 资本支出 h>`'\qy
C (96)capital expenditureauthorization 资本支出核准 n<"a+TTU
C (97)capital expenditure control 资本支出控制 >x _:=%Wr+
C (98)capital expenditure proposal资本支出申请 =>9.@`.
C (99)capital funding planning 资本基金筹集计划 C>(M+qXL+
C (100)capital gain 资本收益 ,:Rq
C (101)capital investment appraisal资本投资评估 F6neG~Y
C (102)capital maintenance 资本保全 {KQ-
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C (103)capital resource planning 资本资源计划 jW+VUF-t
C (104)capital surplus 资本盈余 v'2OHb#
C (105)capital turnover 资本周转率 A)`fD
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C (106)card 记录卡 Ms$7E
C (107)cash 现金 #\!hBL
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C (108)cash account 现金账户 ~]t2?SqNm
C (109)cash book 现金账薄 (w7cdqe
C (110)cash cow 金牛产品 Fy+7{=?^F
C (111)cash flow 现金流量 d9e H}#OY
C (112)cash discounted 现金贴现 ju2X*
C (113)cash flow budget 现金流量预算 "
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C (114)cash flow statement 现金流量表
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C (115)cash ledger 现金分类账 vng8{Mx90*
C (116)cash limit 现金限额 AQBx
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C (117)CCA 现时成本会计 b3HTCO-,fC
C (118)center 中心 #.t$A9'
C (119)changeover time 变更时间 JcALFKLB
C (120)chartered entity 特许经济个体 m#}{"d&J
C (121)cheque 支票 J Wyoh|
C (122)cheque register 支票登记薄 [2fiHE
C (123)coin analysis 零钱分类 vEee/+1?
C (124)classification 分类 1_E3DXe
C (125)clock card 工时卡 b<8J ;u<
C (126)code 代码 [8J}da }
C (127)commitment accounting 承诺确认会计 2*",{m
C (128)common cost 共同成本 H f mMf^c
C (129)company limited byguarantee 有限担保责任公司 gu%'M
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C (130)company limited shares 股份有限公司 8@C|exAD`
C (131)competitive position 竞争能力状况 . L6@Rs
C (132)concept 概念 ]e3}9.
C (133)conglomerate 跨行业企业 ,9j:h)ks?
C (134)consistency concept 一致性概念 EA{*%9 A
C (135)consolidated accounts 合并报表 ST[1'T+L
C (136)consolidation accounting 合并会计 $4~}_phi
C (137)consortium 财团 OQb9ijLeK
C (138)contingency plan 应急计划 R8W44I*R:
C (139)contingent liabilities 或有负债 {,mRMDEy
C (140)continuous operation 连续生产 C5n=2luI_
C (141)contra 抵消 ^Th"`Av5
C (142)contract cost 合同成本 9p'J(`
C (143)contract costing 合同成本计算 >yHnz?bf@
C (144)contribution 贡献毛益 Q1&dB{L
C (145)contribution centre 贡献中心 (w:ACJ[[
C (146)contribution chart 贡献图 *gpD4c7A\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Xq)%w#l5?
C (148)contribution to salesration 贡献毛益对销售比率 -v+^x`HR
C (149)control 控制 xwp?2,<
C (150)control account 控制帐户 YbBH6RZr
C (151)control limits 控制限度 EYD{8Fw-
C (152)controllability concept 可控制概念 Kxaz^$5Y$
C (153)controllable cost 可控制成本 wdDHRW0Y
C (154)conversion cost 加工成本 O)Dw<j)
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 R3!vS+5rR
C (156)corporate appraisal 公司评估 Ewsg&CCN
C (157)corporate planning 公司计划 w3cK:
C0
C (158)corporate social reporting 公司社会报告 tNf" X!
C (159)corporation 股份公司 : )*Ge3
C (160)cost 成本 ]M"'qC3g
C (161)cost account 成本帐户 :\;
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C (162)cost accounting 成本会计 e(% Solkm?
C (163)cost accounting manual 成本手册 7?WBzo!!L
C (164)cost accounts calendar 成本报表的日历时间 kxf=%<l
C (165)cost adjustment 成本调整 A|OC?NZY
C (166)cost allocation 成本分配 SpiC0
C (167)cost apportionment 成本分摊 /<pQ!'/G
C (168)cost attribution 成本归属 05LQh
C (169)cost audit 成本审计 v23Uh2[@Yy
C (170)cost behaviour 成本性态 /%w[q:..h
C (171)cost benefit analysis 成本效益分析 &_hCs![
C (172)cost center 成本中心 v!9Imf
C (173)cost driver 成本动因