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注会《审计》英语常用词汇 =^.f)
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1.audit 审计 l
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2.attestation 鉴证 yZf+*j/a7
3.credibility 可信赖程度 zk+&5d4(
4.audit of financial statements 财务报表审计 qXPT1%+)y
5.agreed-upon procedures 执行商定程序 {^TV Zdw
6.high levels of assurance 高水平保证 O.7Q*^_
7.compilation 编制 l~.}#$P]
8.reliability 可靠性 pWo`iM& F
9.relevance 相关性 &KfRZ`9H
10.professional skepticism 职业谨慎 0 S3~IeJ
11.objectivity 客观性 28l",j)S
12. professional competence 专业胜任能力 v:s.V>{"S
13.Senior/CPA-in-charge 项目经理 ny:c&XS
14.audit engagement letter 业务约定书 +MG(YP/l
15.recurring audit 连续审计 )A]E:]2
16.the client 委托人 x)6yWr[ri%
17.change CPA 更换注册会计师 8i!~w 7z
18.the existing CPA 现任注册会计师 L@*0wx`fU
19.the successor CPA 后任注册会计师 q2VQS1R`8
20.the preceding CPA前任注册会计师 "65@8xt==
21.issue the audit report 出具审计报告 >S / Zd
22.expert 专家 0mB]*<x8
23.the board of directors 董事会 ?>lvV+3^`
24.knowledge of the entity‘ s business 了解被审计单位情况 S[fzy$">
25.assess material misstatement risks评估重大错报风险 1x+YgL5
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 !ndc
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27.a general knowledge of —— 初步了解―――的情况 ZoJ:4uo
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28.a more knowledge of—— 进一步了解的情况 pm<zw-
29.the prior year‘s working papers 以前年度工作底稿 $KL5Z#K
30.minutes of meeting 会议纪要 Qh%(yL!
31.business risks 经营风险 EK:!.Fl
32.appropriateness 适当性 lhm=(7Y
33.accounting estimate 会计估计 XAuB .)|
34.management representations 管理层声明 p#}38`
35.going concern assumption 持续经营假设 "rz|sbj
36.audit plan 审计计划 mq$mB1$3u
37.significant audit areas 重点审计领域 D$k40Mz
38.error 错误 zGFo-C
39.fraud舞弊 v'`9^3(-
40.modified or additional procedures 修改或追加审计程序 /kGRN@
41.misappropriation of assets 侵占资产 t?^C9(;6
42.transactions without substance 虚假交易 Tfc5R;Rw
43.unusual pressures 异常压力 6,'v
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44.the suspected noncompliance 涉嫌存在违法行为 '>(R'g42n
45.materialiy 重要性 (;=:QjaoZ
46.exceed the materiality level 超过重要性水平 t5h]]TOz
47.approach the materiality level 接近重要性水平 [T', ZLR|
48.an acceptably low level 可接受水平 4VE7%.z+
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 gx&BzODPd0
50.misstatements or omissions 错报或漏报 gBRhO^Sz
51.aggregate 总计 @YyTXg{ZK
52.subsequent events 期后事项 2Mx9Kd'a
r
53.adjust the financial statements 调整财务报表 }zVPdBRfm
54.perform additional audit procedures 实施追加的审计程序 zECdj'/
55.audit risk 审计风险 Xz5 aTJ&
56.detection risk 检查风险 ~o`I[-g)
57.inappropriate audit opinion 不适当的审计意见 }fw;{&s{z
58.material misstatement 重大的错报 5,!,mor$]
59.tolerable misstatement 可容忍错报 yTw0\yiO
60.the acceptable level of detection risk 可接受的检查风险 m`UNdFS
61.assessed level of material misstatement risk 重大错报风险的评估水平 c8mcJAc
62.simall business 小规模企业 EzY?=<Y(
63.accounting system 会计系统 &)L2a)
64.test of control 控制测试 JDVMq=ui
65.walk-through test 穿行测试 Q[i
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66.communication 沟通 42LlR
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67.flow chart 流程图 j(G}4dib
68.reperformance of internal control 重新执行 "|pNS)
69.audit evidence 审计证据 .:,RoK1
70.substantive procedures 实质性程序 <by}/lF0
71.assertions 认定 ~1YL
72.esistence 存在 9&5\L
73.occurrence 发生 fAWjk&9
74.completeness 完整性 le`&VdE^
75.rights and obligations 权利和义务 e!yUA!x`u
76.valuation and allocation 计价和分摊 QLo^6S5!
77.cutoff 截止 p2|c8n==
78.accuracy 准确性 #V[?puE@
79.classification 分类 DG1
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80.inspection 检查 j[YzBXd
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81.supervision of counting 监盘 w[PWJ! <
82.observation 观察 qOz,iR?}
83.confirmation 函证 p8y_uNQE
84.computation 计算 +uW$/_Y$
85.analytical procedures 分析程序 &NV[)6!
86.vouch 核对 {e[S?1t=l
87.trace 追查 [@[!esC
88.audit sampling 审计抽样 k%#`{#ni
89.error 误差 5=Mm=HyI2
90.expected error 预期误差 DHGv<
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91.population 总体 >%+"-bY
92.sampling risk 抽样风险 dC@aQi
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93.non- sampling risk 非抽样风险 5gW`;Cdbyc
94.sampling unit 抽样单位 X
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95.statistical sampling 统计抽样 u3kK!2cdP
96.tolerable error 可容忍误差 UiS9uGj
97.the risk of under reliance 信赖不足风险 }[Uh4k8P
98.the risk of over reliance 信赖过度风险 e;pVoRI
99.the risk of incorrect rejection 误拒风险 LU4\&fd
100. the risk of incorrect acceptance 误受风险 S{j|("W"[
101.working trial balance 试算平衡表 49}yw3-
102.index and cross-referencing 索引和交叉索引 B{!)GZ(}
103.cash receipt 现金收入 AY:3o3M
104.cash disbursement 现金支出 Mw7!w-1+
105.bank statement 银行对账单 PaV [{CD
106.bank reconciliation 银行存款余额调节表 I})la!9
107.balance sheet date 资产负债表日 _:0<]<x?
108.net realizable value 可变现净值 *=dFTd"#
109.storeroom 仓库 hC<X\yxe
110.sale invoice 销售发票 S5d:?^PGg
111.price list 价目表 0"o<(1
112.positive confirmation request 积极式询证函 *x[B g]/
113.negative confirmation request 消极式询证函 XEV-D9n
114.purchase requisition 请购单 @``kt*+K+
115.receiving report 验收报告 @/yRE^c
116.gross margin 毛利 B{a:cz>0<
117.manufacturing overhead 制造费用 FQB)rx
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118.material requisition 领料单 mp0p#8txi
119.inventory-taking 存货盘点 +GI[
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120.bond certificate 债券 >yUThhJRn
121.stock certificate 股票 8-cG[/
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122.audit report 审计报告 GmtMA|
123.entity 被审计单位 g}IdU;X$NT
124.addressee of the audit report 审计报告的收件人 y&9S+
125.unqualified opinion 无保留意见 &/=>:ay+#
126.qualified opinion 保留意见 b>E%&sf
127.disclaimer of opinion 无法表示意见 o^4qY
128.adverse opinion 否定意见 M$-4.+G
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A (1)ABC 作业基础成本计算 .=rv,PWjZ
A (2)absorbed overhead 已吸收制造费用 hSaS2RLF
A (3)absorption costing 吸收成本计算 2ko7t9y&
A (4)account 账户,报表 +%X_+9bd
A (5)accounting postulate 会计假设 # j*$ `W;
A (6)accounting series release 会计公告文件 mc|T}B
A (7)accounting valuation 会计计价 c }ivYH?`w
A (8)account sale 承销清单 SDiZOypS
A (9)accountability concept 经营责任概念 jd l1Q<Z
A (10)accountancy 会计职业 n<8$_?-
A (11)accountant 会计师 Xn"n5=M
A (12)accounting 会计 p\:_E+lsU
A (13)agency cost 代理成本 9~zh]deH
A (14)accounting bases 会计基础 x`PIJE
A (15)accounting manual 会计手册 cGkl=-oQ'
A (16)accounting period 会计期间 hiaj!&+Q
A (17)accounting policies 会计方针 D[7K2G+
A (18)accounting rate of return 会计报酬率 t2p/NIn
A (19)accounting reference date 会计参照日 ?Li^X
ONz
A (20)accounting reference period 会计参照期间 3k;U#H
A (21)accrual concept 应计概念 Yc=y Vh
A (22)accrual expenses 应计费用 p1v:X?
A (23)acid test ration 速动比率(酸性测试比率) >tr?5iKxc
A (24)acquisition 购置 7EY~5U/4
A (25)acquisition accounting 收购会计 %
2BFbaE
A (26)activity based accounting 作业基础成本计算 8 jqt=}b
A (27)adjusting events 调整事项 vIU+ZdBw
A (28)administrative expenses 行政管理费 I.R3?+tZ
A (29)advice note 发货通知 i0-!!
A (30)amortization 摊销 qS&PMQ"
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A (31)analytical review 分析性检查 .`Z{ptt>
A (32)annual equivalent cost 年度等量成本法 )g:UH
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A (33)annual report and accounts 年度报告和报表 ="@W)"r
A (34)appraisal cost 检验成本 =d~]*[8
A (35)appropriation account 盈余分配账户 BGOI$,
A (36)articles of association 公司章程细则 ;07!^#:L=Q
A (37)assets 资产 v7Knu]
A (38)assets cover 资产保障 }K~JM1(26
A (39)asset value per share 每股资产价值 :m8ED[9b
A (40)associated company 联营公司 KrMIJA4>
A (41)attainable standard 可达标准 m80+b8b
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p
A (42)attributable profit 可归属利润 1GOa'bxm
A (43)audit 审计 qqw6p j
A (44)audit report 审计报告 Q)#<T]~=
A (45)auditing standards 审计准则 *Q!b%DIa$
A (46)authorized share capital 额定股本 -B4uK
A (47)available hours 可用小时 <kLY1EILM
A (48)avoidable costs 可避免成本 Zt lS*id_
B (49)back-to-back loan 易币贷款 vR,HCI
B (50)backflush accounting 倒退成本计算 t)cG_+rJ
B (51)bad debts 坏帐 a:zx&DwM
B (52)bad debts ratio 坏帐比率 cnLC> _hY
B (53)bank charges 银行手续费 v^@L?{"}8
B (54)bank overdraft 银行透支 1"/V?ArfL
B (55)bank reconciliation 银行存款调节表 H7Y}qP5X
B (56)bank statement 银行对账单 4bAgbx-^
B (57)bankruptcy 破产 3;>(W
B (58)basis of apportionment 分摊基础
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B (59)batch 批量 GZZLX19sq
B (60)batch costing 分批成本计算 Xid>8
B (61)beta factor B(市场)风险因素
dZ%b|CUb
B (62)bill 账单 `yQHPN0/
B (63)bill of exchange 汇票 > 7;JZuVo
B (64)bill of landing 提单
n:wn(BC3
B (65)bill of materials 用料预计单 "3\RJ?eW:S
B (66)bill payable 应付票据 C{!Czz.N
B (67)bill receivable 应收票据 GGJ_,S*
B (68)bin card 存货记录卡 L+I[yJY:!
B (69)bonus 红利 m9L+|r
B (70)book-keeping 薄记 z7<^aS
B (71)Boston classification 波士顿分类 GC4$9q}C4Z
B (72)breakeven chart 保本图 ]m4LY.SQ
B (73)breakeven point 保本点 //J:p,AF
B (74)breaking-down time 复位时间 T&R`s+7
B (75)budget 预算 e\yj>tQJg
B (76)budget center 预算中心 V ?_%Y<|L
B (77)budget cost allowance 预算成本折让 Q@$1!9m
B (78)budget manual 预算手册 ]ei])
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B (79)budget period 预算期间 >hQR
B (80)budgetary control 预算控制 dtg Ja_
B (81)budgeted capacity 预算生产能力 ..~{cU4Tt
B (82)burden 制造费用 fLD9RZ8_
B (83)business center 经营中心 66|lQE&n
B (84)business entity 营业个体 5Q%#Z
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B (85)business unit 经营单位 qb" !
B (86)buy-out management 管理性购买产权 Ey6K@@%
B (87)by-product 副产品 "Q/3]hc.
C (88)called-up share capital 催缴股本 ?-i|f_`
C (89)capacity 生产能力 Ce0I8B2y
C (90)capacity ratios 生产能力比率 ItRGq
C (91)capital 资本 IcQ?^9%{
C (92)capital assets pricing model资本资产计价模式 KDXo9FzF
C (93)capital commitment 承诺资本 gIRCJ=e[b
C (94)capital employed 已运用的资本 {>+$u"*
C (95)capital expenditure 资本支出 ]-}a{z
C (96)capital expenditureauthorization 资本支出核准 AoR`/tr,
C (97)capital expenditure control 资本支出控制 qnA:[H;F
C (98)capital expenditure proposal资本支出申请 yjSN;3t71
C (99)capital funding planning 资本基金筹集计划 <;XJ::d
C (100)capital gain 资本收益 TWs|lhC7!
C (101)capital investment appraisal资本投资评估 *,Re&N8
C (102)capital maintenance 资本保全 hCDI;'ls
C (103)capital resource planning 资本资源计划 sW]n~kTt'
C (104)capital surplus 资本盈余 bkM$ Qo
C (105)capital turnover 资本周转率 ~Fx[YPO,
C (106)card 记录卡 uZYeru"
w
C (107)cash 现金 S1B/ClKWq
C (108)cash account 现金账户 t]` 2f3UO
C (109)cash book 现金账薄 fg1y@Dj/&
C (110)cash cow 金牛产品 JJ+<?CeHD
C (111)cash flow 现金流量 fC-^[Af)
C (112)cash discounted 现金贴现 iM956 3v
C (113)cash flow budget 现金流量预算 (8*lLZ
C (114)cash flow statement 现金流量表 ^s?
wnEo;j
C (115)cash ledger 现金分类账 eyE&<:F#J
C (116)cash limit 现金限额 */\.-L{h
C (117)CCA 现时成本会计 7'8O*EoB'
C (118)center 中心 :D,YR(])
C (119)changeover time 变更时间 3Yf$WE8#l
C (120)chartered entity 特许经济个体 yp4G"\hN9
C (121)cheque 支票 ;?[~]"
C (122)cheque register 支票登记薄 =&p bh
C (123)coin analysis 零钱分类 g|zK%tR_P
C (124)classification 分类 =;`YtOL
C (125)clock card 工时卡 ((5zwD
C (126)code 代码 i f"v4PHq
C (127)commitment accounting 承诺确认会计 roA1=G\Q
C (128)common cost 共同成本 |H A7 C
C (129)company limited byguarantee 有限担保责任公司 q1gf9`0
C (130)company limited shares 股份有限公司 N<{`n;
C (131)competitive position 竞争能力状况 U\
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C (132)concept 概念 iWCV(
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C (133)conglomerate 跨行业企业 |-mazvA
C (134)consistency concept 一致性概念 6+FON$8
C (135)consolidated accounts 合并报表 Z`*cI
C (136)consolidation accounting 合并会计 Om^/tp\
C (137)consortium 财团 n>4S P_[E7
C (138)contingency plan 应急计划 |]q=D1/A
C (139)contingent liabilities 或有负债 ;FmSL
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C (140)continuous operation 连续生产 Cb6MD
C (141)contra 抵消 [v`4OQF/
C (142)contract cost 合同成本 cDx^}N!
C (143)contract costing 合同成本计算 Qx6/QaS?
C (144)contribution 贡献毛益 ]M2<I#hF.
C (145)contribution centre 贡献中心 !lF^~x
C (146)contribution chart 贡献图 z(WpOD
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 wgyO%
C (148)contribution to salesration 贡献毛益对销售比率 bxN;"{>Xz
C (149)control 控制 f+920/>!Z
C (150)control account 控制帐户 -b$OHFL
C (151)control limits 控制限度 [1*/lt|+p
C (152)controllability concept 可控制概念 *p3P\ H^5
C (153)controllable cost 可控制成本 6ZR0_v;TD
C (154)conversion cost 加工成本 9yh@_~
rZ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 nADd,|xD3
C (156)corporate appraisal 公司评估 k~R[5W|'
C (157)corporate planning 公司计划 )
b10%n^
C (158)corporate social reporting 公司社会报告 2X*<Fma3C
C (159)corporation 股份公司 k)s 7Ev*
C (160)cost 成本 @"!SU'*
C (161)cost account 成本帐户 9qDGxW
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C (162)cost accounting 成本会计 ]KeNC)R
C (163)cost accounting manual 成本手册 ^{s0d+@{
C (164)cost accounts calendar 成本报表的日历时间 {H V,2-z
C (165)cost adjustment 成本调整 d]3sC
C (166)cost allocation 成本分配 nrIL_
C (167)cost apportionment 成本分摊 <<6w9wNon
C (168)cost attribution 成本归属 ak>NKK8P
C (169)cost audit 成本审计 $at|1+bQ
C (170)cost behaviour 成本性态 F29AjW86
C (171)cost benefit analysis 成本效益分析 )0mDN.
C (172)cost center 成本中心 }^[@m#
C (173)cost driver 成本动因