vl+bc[ i~
=:6B`,~
C
注会《审计》英语常用词汇 2 J3/Eu
Jt<J#M<}7
9:=:P>
1.audit 审计 a({N}ZDo
2.attestation 鉴证 ( *K)D$y
3.credibility 可信赖程度 .wlKl[lE2
4.audit of financial statements 财务报表审计 @[f$MRp\
5.agreed-upon procedures 执行商定程序 >#g
Dk K
6.high levels of assurance 高水平保证 lOe|]pQ.,
7.compilation 编制 t.
(6tL]
8.reliability 可靠性 9`"#OQPn1
9.relevance 相关性 PY3bn).uR
10.professional skepticism 职业谨慎 KDV.ZSF7
11.objectivity 客观性
3Z`
wU
12. professional competence 专业胜任能力 BJ'pe[Xa5
13.Senior/CPA-in-charge 项目经理 F!4V!VWA}
14.audit engagement letter 业务约定书 hd(TKFL^y
15.recurring audit 连续审计 %""h:1/S
16.the client 委托人 %q9"2]
cR
17.change CPA 更换注册会计师 2|WM?V&
18.the existing CPA 现任注册会计师 wa`c3PQGu
19.the successor CPA 后任注册会计师 EQw7(r|v:
20.the preceding CPA前任注册会计师 pp7
$Q>6
21.issue the audit report 出具审计报告 .j>MsQP#\C
22.expert 专家 |B'4wF>
23.the board of directors 董事会 3)2{c
24.knowledge of the entity‘ s business 了解被审计单位情况 G$QN_h,}
25.assess material misstatement risks评估重大错报风险 8K8jz
9.s
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 WB<MU:.Vc
27.a general knowledge of —— 初步了解―――的情况 lk
R^2P
28.a more knowledge of—— 进一步了解的情况 Je2&7uR0
29.the prior year‘s working papers 以前年度工作底稿 @t*D<B$
30.minutes of meeting 会议纪要 Xh3b=i|K
31.business risks 经营风险 :qj;f];|
32.appropriateness 适当性 @0NWc
c+
33.accounting estimate 会计估计 0*oavY*
34.management representations 管理层声明 WU@
_aw[
35.going concern assumption 持续经营假设 ,w9|?%S
36.audit plan 审计计划 G%zJ4W%
37.significant audit areas 重点审计领域 Dfc%
jWbA
38.error 错误 y9LO;{(
39.fraud舞弊 [?qzMFb
40.modified or additional procedures 修改或追加审计程序 dxH\H?NO
41.misappropriation of assets 侵占资产 gN73)uJ0
42.transactions without substance 虚假交易 F;kKn:X L
43.unusual pressures 异常压力 VZ">vIRyi|
44.the suspected noncompliance 涉嫌存在违法行为 utl-#Wwt/
45.materialiy 重要性 0w< ilJ
46.exceed the materiality level 超过重要性水平 #`K {vj
47.approach the materiality level 接近重要性水平 Qnt9x,1m_
48.an acceptably low level 可接受水平 #Ak|p#7 ^
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 ZH>i2|W<
50.misstatements or omissions 错报或漏报 5ug|crX
51.aggregate 总计 'O.f}m SS
52.subsequent events 期后事项 SyT{k\[
53.adjust the financial statements 调整财务报表 G!G:YVWXP
54.perform additional audit procedures 实施追加的审计程序 ZJF+./vN
55.audit risk 审计风险 Oo FMOlb.Z
56.detection risk 检查风险 _O11SiP]
57.inappropriate audit opinion 不适当的审计意见 BIew\N
58.material misstatement 重大的错报 BSB&zp
59.tolerable misstatement 可容忍错报 P{:Z xli0
60.the acceptable level of detection risk 可接受的检查风险 R
?/xH=u>
61.assessed level of material misstatement risk 重大错报风险的评估水平 >}2
,2
62.simall business 小规模企业 o2hZ=+w>
63.accounting system 会计系统 TA:uB[Ji
64.test of control 控制测试 ^;9l3P{
65.walk-through test 穿行测试 q8;MPXSG3
66.communication 沟通 _5(1T%K)
67.flow chart 流程图 ~gOZ\jm}
68.reperformance of internal control 重新执行 _8F;-7Sz
69.audit evidence 审计证据 jt: *Y
70.substantive procedures 实质性程序 ^6F, lS _t
71.assertions 认定 (!J;g|58
72.esistence 存在 ) j&khHD
73.occurrence 发生 .X"&kO>G
74.completeness 完整性 fkImX:|q
75.rights and obligations 权利和义务 fo`R=
|L[
76.valuation and allocation 计价和分摊 E?bv<L,"
77.cutoff 截止 ?D_iib7
78.accuracy 准确性 TX@ed
79.classification 分类 a#[gNT~[
80.inspection 检查 $<C",&
81.supervision of counting 监盘 uudd'L
82.observation 观察 2Oyw#1tdn
83.confirmation 函证 IMMsOl
84.computation 计算 Iw)m9h
85.analytical procedures 分析程序 2G!z/OAj
86.vouch 核对 wgolgof
87.trace 追查 ,/TmTX--d
88.audit sampling 审计抽样 eT5IL(mH
89.error 误差 ycki0&n3
90.expected error 预期误差 C.LAr~P
91.population 总体 @qjN>PH~
92.sampling risk 抽样风险 9 BU#THDm
93.non- sampling risk 非抽样风险 `k8j FB C
94.sampling unit 抽样单位 Tz.okCo]z
95.statistical sampling 统计抽样 *P]]7DR
96.tolerable error 可容忍误差 J(maJuY
97.the risk of under reliance 信赖不足风险 ZGI<L
98.the risk of over reliance 信赖过度风险 OpU9:^r
99.the risk of incorrect rejection 误拒风险 '+j;
g
100. the risk of incorrect acceptance 误受风险 gW4fwE^
101.working trial balance 试算平衡表 kTT%<
e
102.index and cross-referencing 索引和交叉索引 u*uHdV5
103.cash receipt 现金收入 i O? f&u
104.cash disbursement 现金支出 t0v>J9
105.bank statement 银行对账单 +|8.ymvm
106.bank reconciliation 银行存款余额调节表 /L@o.[H
107.balance sheet date 资产负债表日 3XQe? 2:<
108.net realizable value 可变现净值 *)I^+zN
109.storeroom 仓库 \v<S:cTf
110.sale invoice 销售发票 +oO7UWs>6
111.price list 价目表 (JnEso-V
112.positive confirmation request 积极式询证函 }Y!s:w#
113.negative confirmation request 消极式询证函 Rbr:Q]zGN
114.purchase requisition 请购单 Mw-L?j0o[k
115.receiving report 验收报告 j%Z5[{!/,X
116.gross margin 毛利 ?[>Y
@we
117.manufacturing overhead 制造费用 "$K]+0ryG<
118.material requisition 领料单 B"#pv
JN
119.inventory-taking 存货盘点 gGBR
fq>
120.bond certificate 债券 <gH-`3J6
121.stock certificate 股票 v,ni9DIu
122.audit report 审计报告 YDYNAOThnb
123.entity 被审计单位 FV
aC8Kw
124.addressee of the audit report 审计报告的收件人 $v e$Sq
125.unqualified opinion 无保留意见 Ex*{iJ;\
126.qualified opinion 保留意见 &2 *
127.disclaimer of opinion 无法表示意见 "cly99t
128.adverse opinion 否定意见 On!+7
is'
$?gKIv>g
A (1)ABC 作业基础成本计算 _K'Y`w']
A (2)absorbed overhead 已吸收制造费用 Oj_F1.
r
A (3)absorption costing 吸收成本计算 #*"V'dj;e
A (4)account 账户,报表 L\c3D|
A (5)accounting postulate 会计假设 0raFb,6l
A (6)accounting series release 会计公告文件 ePv`R'#
A (7)accounting valuation 会计计价 b2[U3)|oO
A (8)account sale 承销清单 vSoG] :1
A (9)accountability concept 经营责任概念 1tiOf~)
A (10)accountancy 会计职业 Y$c7uA:4
A (11)accountant 会计师 |*h{GX.(
A (12)accounting 会计 fz|_c*&64
A (13)agency cost 代理成本 $
dK430_B
A (14)accounting bases 会计基础 `nEqw/I
A (15)accounting manual 会计手册 eX}aa0
A (16)accounting period 会计期间 /k RCCs8t}
A (17)accounting policies 会计方针 Z(R0IW
A (18)accounting rate of return 会计报酬率 h<$%y(lP
A (19)accounting reference date 会计参照日 f2SJ4"X
A (20)accounting reference period 会计参照期间 ;1nXJ{jKw
A (21)accrual concept 应计概念 QXL .4r%
A (22)accrual expenses 应计费用 LN<rBF[_:f
A (23)acid test ration 速动比率(酸性测试比率) #<sK3 PT
A (24)acquisition 购置 2|B@s3a
A (25)acquisition accounting 收购会计 ,C0y3pL
A (26)activity based accounting 作业基础成本计算 QOrMz`OA
A (27)adjusting events 调整事项 VnB HQ.C
A (28)administrative expenses 行政管理费 3c wBPqH
A (29)advice note 发货通知 `r3 klL,W'
A (30)amortization 摊销 ,2^A<IwR
A (31)analytical review 分析性检查 %0}}Qt
A (32)annual equivalent cost 年度等量成本法 wS&D-!8v
A (33)annual report and accounts 年度报告和报表 :(yut
A (34)appraisal cost 检验成本 iPWr-
A (35)appropriation account 盈余分配账户 ru`U/6n
A (36)articles of association 公司章程细则 FyPG5-
A (37)assets 资产 UhkL=+PD
A (38)assets cover 资产保障 ~[og\QZX
A (39)asset value per share 每股资产价值 B<qsa QG
A (40)associated company 联营公司 [E6ceX0
A (41)attainable standard 可达标准 o.Y6(
o
s] ;P<
A (42)attributable profit 可归属利润 -m>3@"q
A (43)audit 审计 U,6sR
A (44)audit report 审计报告 $ywROa]
A (45)auditing standards 审计准则 ;C:|m7|
A (46)authorized share capital 额定股本 6d/v%-3
A (47)available hours 可用小时 zOFHdd ,"g
A (48)avoidable costs 可避免成本 _j0xL{&&
B (49)back-to-back loan 易币贷款 $G }9iV7
B (50)backflush accounting 倒退成本计算 Y{#*;p*I
B (51)bad debts 坏帐 /'_<~A
B (52)bad debts ratio 坏帐比率 I\c7V~^hnG
B (53)bank charges 银行手续费 kZrc^
B (54)bank overdraft 银行透支 U@n5:d=
B (55)bank reconciliation 银行存款调节表 $Zw+"AA
B (56)bank statement 银行对账单 uW FyI"
B (57)bankruptcy 破产
*o:J 4'
B (58)basis of apportionment 分摊基础 `VUJW]wGu
B (59)batch 批量 j&a\ K}U!
B (60)batch costing 分批成本计算 5VQ-D`kE+
B (61)beta factor B(市场)风险因素 =2NrmwWZs
B (62)bill 账单 *!*%~h8V
B (63)bill of exchange 汇票 s3Zt)xQ3
B (64)bill of landing 提单 r%ebC
B (65)bill of materials 用料预计单 d8+@K&z|
B (66)bill payable 应付票据 J=: \b
B (67)bill receivable 应收票据 IO=$+c
B (68)bin card 存货记录卡 -Eq[J k
B (69)bonus 红利 0rI/$
B (70)book-keeping 薄记 6vps`k$,~
B (71)Boston classification 波士顿分类 9y5JV3
B (72)breakeven chart 保本图 In1n.oRFn^
B (73)breakeven point 保本点 %la1-r~
B (74)breaking-down time 复位时间 r@vt.t0#
B (75)budget 预算 w{2CV\^>5
B (76)budget center 预算中心 .j^BWr
B (77)budget cost allowance 预算成本折让 mD&I6F[s
B (78)budget manual 预算手册 +r;t]
B (79)budget period 预算期间 C8T0=
o/-`
B (80)budgetary control 预算控制 yZgWFf.X
B (81)budgeted capacity 预算生产能力 ']I!1>v$[
B (82)burden 制造费用 mf{M-(6'
B (83)business center 经营中心 P6La)U`VA
B (84)business entity 营业个体
$ xHtI]T
B (85)business unit 经营单位 *x]*%
B (86)buy-out management 管理性购买产权 GbZ~eI`,2
B (87)by-product 副产品 Jp}\@T.
C (88)called-up share capital 催缴股本 ?nbu`K6T
C (89)capacity 生产能力 JN` $Fq+
C (90)capacity ratios 生产能力比率 #ley3rJW]
C (91)capital 资本 A?}[rM
Z
C (92)capital assets pricing model资本资产计价模式 C#yRop_d]o
C (93)capital commitment 承诺资本 @n.n[zb\|
C (94)capital employed 已运用的资本 {I$iD
C (95)capital expenditure 资本支出 -LUZ7,!/>o
C (96)capital expenditureauthorization 资本支出核准 i$6rnS&C
C (97)capital expenditure control 资本支出控制 X;UEq]kcmn
C (98)capital expenditure proposal资本支出申请 |&W4Dkn
C (99)capital funding planning 资本基金筹集计划 <DR!AR)
C (100)capital gain 资本收益 !5?_)
C (101)capital investment appraisal资本投资评估 /VufL+q1
C (102)capital maintenance 资本保全 YVgH[-`,
C (103)capital resource planning 资本资源计划 2PRiiL@
C (104)capital surplus 资本盈余 .Tq8Qdl
C (105)capital turnover 资本周转率 6S_mfWsi
C (106)card 记录卡 YG
:^gi
C (107)cash 现金 Y~{<Hs
C (108)cash account 现金账户 ~xsJML
C (109)cash book 现金账薄 %Y=r5'6l
C (110)cash cow 金牛产品 =SeQ- H#
C (111)cash flow 现金流量 S5ai@Ksf
C (112)cash discounted 现金贴现 a@|H6:|
C (113)cash flow budget 现金流量预算 cb0rkmO
C (114)cash flow statement 现金流量表 jN*wbqL
C (115)cash ledger 现金分类账 jXALL8[
c
C (116)cash limit 现金限额 -qaO$M^Q
C (117)CCA 现时成本会计 ]cS(2hP7
C (118)center 中心 lMu-,Z="
C (119)changeover time 变更时间 oQmXKV+[v
C (120)chartered entity 特许经济个体 ^gp]tAf
C (121)cheque 支票 N wNxO
C (122)cheque register 支票登记薄 p_&B+
<z
C (123)coin analysis 零钱分类 'Rsr*gX#
C (124)classification 分类 9{j`eAUZl
C (125)clock card 工时卡 K\;4;6g
C (126)code 代码 ~1}fL 1~5
C (127)commitment accounting 承诺确认会计 r2'K'?T3
C (128)common cost 共同成本 U!c+i#:t
C (129)company limited byguarantee 有限担保责任公司
oi,KA
C (130)company limited shares 股份有限公司 >Ovz;
C (131)competitive position 竞争能力状况 0uW)&>W
C (132)concept 概念 '/ Hoq
C (133)conglomerate 跨行业企业 Fv
%@k{
C (134)consistency concept 一致性概念 6|f8DX%3V
C (135)consolidated accounts 合并报表 KA{QGaZ/
C (136)consolidation accounting 合并会计 p!=8 Pq.
C (137)consortium 财团 #rGCv~0*l
C (138)contingency plan 应急计划 YzM/?enK}T
C (139)contingent liabilities 或有负债 cl]W]^q-Cx
C (140)continuous operation 连续生产 L xIKH
G
C (141)contra 抵消 p"~@q} 3
C (142)contract cost 合同成本 /<$|tp\Rc
C (143)contract costing 合同成本计算 w42{)S"
C (144)contribution 贡献毛益 C(B"@
C (145)contribution centre 贡献中心 VBDb K|
C (146)contribution chart 贡献图 C6a
-
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 |Z
ifrkD=
C (148)contribution to salesration 贡献毛益对销售比率 vf<Dqy <M.
C (149)control 控制 2YWO'PL
C (150)control account 控制帐户 kv2o.q
C (151)control limits 控制限度 !]A/ID0K
C (152)controllability concept 可控制概念 V(0Y
C (153)controllable cost 可控制成本 4xal m
C (154)conversion cost 加工成本 ;R2A>f~
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ?f'`b<o
C (156)corporate appraisal 公司评估 DA>nYj-s
C (157)corporate planning 公司计划 aBY&]6^-
C (158)corporate social reporting 公司社会报告 {cLWum[SY
C (159)corporation 股份公司 AI{0;0
C (160)cost 成本 4 Sk@ v
C (161)cost account 成本帐户 -X%twy=
C (162)cost accounting 成本会计 J>#yA0QD2
C (163)cost accounting manual 成本手册 u #}1
M
C (164)cost accounts calendar 成本报表的日历时间 s91[DT4
C (165)cost adjustment 成本调整 lV4TFt,
C (166)cost allocation 成本分配 V?x&\<;,
C (167)cost apportionment 成本分摊 C\BKdx5;
C (168)cost attribution 成本归属 dQ-g\]d|
C (169)cost audit 成本审计 2|RoN)%
C (170)cost behaviour 成本性态 ~~k0&mK|Q
C (171)cost benefit analysis 成本效益分析 VbJE zl
C (172)cost center 成本中心 <_eEpG}9
C (173)cost driver 成本动因