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注会《审计》英语常用词汇 +H8;*uZ|k,
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1.audit 审计 `@r#o&
2.attestation 鉴证 "G m:M
3.credibility 可信赖程度 "K*+8IO2
4.audit of financial statements 财务报表审计 Or[uq,Dm16
5.agreed-upon procedures 执行商定程序 x1ID6kI[{*
6.high levels of assurance 高水平保证 D$[/|%3
7.compilation 编制 2\1\Jn#q
8.reliability 可靠性 QWWoj[d#
9.relevance 相关性 !WReThq
10.professional skepticism 职业谨慎 $/uNV1]o
11.objectivity 客观性 )B'U_*
12. professional competence 专业胜任能力 ;o0o6pF
13.Senior/CPA-in-charge 项目经理 UZUG?UUM
14.audit engagement letter 业务约定书 !saKAb}d7H
15.recurring audit 连续审计 *cn#W]AE
16.the client 委托人 |Zo_x}0
17.change CPA 更换注册会计师 _*w}"\4_
18.the existing CPA 现任注册会计师 &Jw4^ob
19.the successor CPA 后任注册会计师 X@7K#@5
20.the preceding CPA前任注册会计师 \w=7L-
8
21.issue the audit report 出具审计报告 6uH1dsD
22.expert 专家 4$+9k;m'
23.the board of directors 董事会 T6ZJ SKM
24.knowledge of the entity‘ s business 了解被审计单位情况 +6*
.lRA
25.assess material misstatement risks评估重大错报风险 v1j]&3O
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 ;ckv$S[p
27.a general knowledge of —— 初步了解―――的情况 "rA:;ntz
28.a more knowledge of—— 进一步了解的情况 WxS=Aip'
29.the prior year‘s working papers 以前年度工作底稿 K!9rH>`\
30.minutes of meeting 会议纪要 Z0 e+CEzq
31.business risks 经营风险 I({ 7a i
32.appropriateness 适当性 ;,h*s,i
33.accounting estimate 会计估计 _(\\>'1q!
34.management representations 管理层声明 q61
rNOw_
35.going concern assumption 持续经营假设 T7.u7@V2
36.audit plan 审计计划 K,IPVjS
37.significant audit areas 重点审计领域 =`X;fz
38.error 错误 "Rp ]2'?
39.fraud舞弊 O:a$ U:
40.modified or additional procedures 修改或追加审计程序 uXNf)?MpA
41.misappropriation of assets 侵占资产 g/q$;cB
42.transactions without substance 虚假交易 cF[[_
43.unusual pressures 异常压力 Eu
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44.the suspected noncompliance 涉嫌存在违法行为 e-os0F
45.materialiy 重要性 *X;g
Y
46.exceed the materiality level 超过重要性水平 CW=-@W7
47.approach the materiality level 接近重要性水平 ?mt$c6-
48.an acceptably low level 可接受水平 GfQP@R"
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 o+O\VNW
50.misstatements or omissions 错报或漏报 >~$ S!
51.aggregate 总计 #1zWzt|DW
52.subsequent events 期后事项 % KY&E>^
53.adjust the financial statements 调整财务报表 J 6
S
54.perform additional audit procedures 实施追加的审计程序 00G[`a5
55.audit risk 审计风险 /d >f
p
56.detection risk 检查风险 M{7EFTy!y
57.inappropriate audit opinion 不适当的审计意见 |"P5%k#6^>
58.material misstatement 重大的错报 1{"fmV
59.tolerable misstatement 可容忍错报 kkrQ;i)Z
60.the acceptable level of detection risk 可接受的检查风险 =dX*:An
61.assessed level of material misstatement risk 重大错报风险的评估水平 't{=n
[
62.simall business 小规模企业 ,oP-:q!PC
63.accounting system 会计系统 ;8g#"p*&
64.test of control 控制测试 xsFW F*HPs
65.walk-through test 穿行测试 d<6L&8
)<
66.communication 沟通 :7Vm]xd}do
67.flow chart 流程图 -lMC{~h\(S
68.reperformance of internal control 重新执行 5H 1(C#|
69.audit evidence 审计证据 $Y,]D*|
"K
70.substantive procedures 实质性程序 |<ke>j/6n
71.assertions 认定 eS@RA2
72.esistence 存在 fD\h5`-
73.occurrence 发生 `s:| 4;.
74.completeness 完整性 VUF7-C*
75.rights and obligations 权利和义务 -"a+<(Y
76.valuation and allocation 计价和分摊 i}<R>]S
77.cutoff 截止 h)wR[N]n
78.accuracy 准确性 _ksp;kH?)
79.classification 分类 >M:5yk@
80.inspection 检查 +d6E)~qKL
81.supervision of counting 监盘 'KQuz)-
82.observation 观察 z7P PwTBa
83.confirmation 函证 '*3+'>
84.computation 计算 2z[Pw0#V
85.analytical procedures 分析程序 wOi>i`D&
86.vouch 核对 S|]~,l2]}
87.trace 追查 x2ol
88.audit sampling 审计抽样 *qb`wg
89.error 误差 7FDraEr#f
90.expected error 预期误差 1| gP
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91.population 总体 9D#PO">|
92.sampling risk 抽样风险 6!"15dPN
93.non- sampling risk 非抽样风险 Zo0&<QWj
94.sampling unit 抽样单位 C}1(
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95.statistical sampling 统计抽样 i^IvT
96.tolerable error 可容忍误差 cE*|8'rSf
97.the risk of under reliance 信赖不足风险 |ntJ+
98.the risk of over reliance 信赖过度风险 @6D<D6`
99.the risk of incorrect rejection 误拒风险 5e2mEQU>
100. the risk of incorrect acceptance 误受风险 `z=MI66Nl
101.working trial balance 试算平衡表 Jx>P%>+<j
102.index and cross-referencing 索引和交叉索引 A:NY:#uC
103.cash receipt 现金收入 x9_ Lt4
104.cash disbursement 现金支出 ;%jt;Xv9
105.bank statement 银行对账单 2hu6
106.bank reconciliation 银行存款余额调节表 [#Yyw8V#<
107.balance sheet date 资产负债表日 D\`$
108.net realizable value 可变现净值 gN]`$==c[
109.storeroom 仓库 ev?>Nq+Z
110.sale invoice 销售发票 Zh(f2urKV
111.price list 价目表 q$t& *O_
112.positive confirmation request 积极式询证函 J5o"JRJ"
113.negative confirmation request 消极式询证函 2hpx%H
114.purchase requisition 请购单 Qp=uiXs
115.receiving report 验收报告 gR( c;
116.gross margin 毛利 =;{S>P!I(t
117.manufacturing overhead 制造费用 'QV4=
h`
118.material requisition 领料单 <K0lS;@K
119.inventory-taking 存货盘点 wM&G-~9ujk
120.bond certificate 债券 Ka{Iue Ss
121.stock certificate 股票 Rxli;blzi
122.audit report 审计报告 SUVr&S6Nk
123.entity 被审计单位 ZE\t{s0
124.addressee of the audit report 审计报告的收件人 -Qgfo|po
125.unqualified opinion 无保留意见 ,f1wN{
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126.qualified opinion 保留意见 ;d
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127.disclaimer of opinion 无法表示意见 ld?M,Qd
128.adverse opinion 否定意见 B#DV<%GPl
AHA*yC
A (1)ABC 作业基础成本计算 8r|LFuI
A (2)absorbed overhead 已吸收制造费用 *@ o3{0[Z
A (3)absorption costing 吸收成本计算 aH$~':[93
A (4)account 账户,报表 M)xK+f2_[
A (5)accounting postulate 会计假设 zR
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A (6)accounting series release 会计公告文件 vK{K#{
A (7)accounting valuation 会计计价 UB1/FM4~
A (8)account sale 承销清单 LH_ 2oJ\
A (9)accountability concept 经营责任概念 Ww p^dx`!
A (10)accountancy 会计职业 oD 8-I^
A (11)accountant 会计师 /Yh([P>
A (12)accounting 会计 i!HGM=f
A (13)agency cost 代理成本 _NkN3f5 1L
A (14)accounting bases 会计基础 }n=NHHtJ
A (15)accounting manual 会计手册 fr?eOigbl
A (16)accounting period 会计期间 Qh[t##I/
A (17)accounting policies 会计方针 +?<j
SmGW
A (18)accounting rate of return 会计报酬率 QCo^#-
A (19)accounting reference date 会计参照日 _SaK]7}m!
A (20)accounting reference period 会计参照期间 S&Sf}uK
A (21)accrual concept 应计概念 ~4^e a
A (22)accrual expenses 应计费用 |<
V{$),k
A (23)acid test ration 速动比率(酸性测试比率) ?4Lo"igAA
A (24)acquisition 购置 ,J^Op
A (25)acquisition accounting 收购会计 6vA5L_
A (26)activity based accounting 作业基础成本计算 q-Qws0\v.
A (27)adjusting events 调整事项 <(MFEIt
A (28)administrative expenses 行政管理费 'KL(A-}!
A (29)advice note 发货通知 -Gpj^aBU
A (30)amortization 摊销 }';&
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A (31)analytical review 分析性检查 VJ"3G;;
A (32)annual equivalent cost 年度等量成本法 Dpd$&Wr0Y
A (33)annual report and accounts 年度报告和报表 GEA;9TU|V
A (34)appraisal cost 检验成本 zaZ}:N/w(z
A (35)appropriation account 盈余分配账户 f+6l0@K2
A (36)articles of association 公司章程细则 ;x#>J +QlG
A (37)assets 资产 Rv-o__C
!
A (38)assets cover 资产保障 |$t0cd
A (39)asset value per share 每股资产价值 JW\"S
A (40)associated company 联营公司 |- fx
0y
A (41)attainable standard 可达标准 H1[aNwLr
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A (42)attributable profit 可归属利润 R}>Do=hAO
A (43)audit 审计 6!nb)auVi
A (44)audit report 审计报告 r2th6hl~
A (45)auditing standards 审计准则 3EvA 5K.
A (46)authorized share capital 额定股本 [1C#[Vla
A (47)available hours 可用小时 07|NPS
A (48)avoidable costs 可避免成本 yFt7fdl2
B (49)back-to-back loan 易币贷款 ;]Aa
B (50)backflush accounting 倒退成本计算 ,&=`T7i
B (51)bad debts 坏帐 /v{[Z
&z
B (52)bad debts ratio 坏帐比率
%\cC]<>
B (53)bank charges 银行手续费 z aF0nov
B (54)bank overdraft 银行透支 mSfhl(<L
B (55)bank reconciliation 银行存款调节表 Lvq
]SzOw
B (56)bank statement 银行对账单 q,DX{:
B (57)bankruptcy 破产 1,T9HpM
B (58)basis of apportionment 分摊基础 mz*z1`\7v\
B (59)batch 批量 8ilbX)O
B (60)batch costing 分批成本计算 fF("c6:w(
B (61)beta factor B(市场)风险因素 .F2nF8
B (62)bill 账单 l
5[xJH
B (63)bill of exchange 汇票 v+#j>
B (64)bill of landing 提单 ib_Gy77Os
B (65)bill of materials 用料预计单 VK;x6*Y
B (66)bill payable 应付票据 \6 hL W_q1
B (67)bill receivable 应收票据 ,NEs{!
T
B (68)bin card 存货记录卡 !5j3gr~
B (69)bonus 红利 \z9?rvT:
B (70)book-keeping 薄记 (NdgF+'=
B (71)Boston classification 波士顿分类 s
vb4uvY
B (72)breakeven chart 保本图 %j">&U.[
B (73)breakeven point 保本点 nY9qY
Fw
B (74)breaking-down time 复位时间 :dN35Y] a
B (75)budget 预算 rcx;3Vne
B (76)budget center 预算中心 p*,P%tX
B (77)budget cost allowance 预算成本折让 U.U.\
B (78)budget manual 预算手册 &8_;:
B (79)budget period 预算期间 Jche79B
B (80)budgetary control 预算控制 rx>Tc#g
B (81)budgeted capacity 预算生产能力 J'yN' 0
B (82)burden 制造费用 ]7kGHIJ|
B (83)business center 经营中心 >iH).:j
B (84)business entity 营业个体 GB?#1|,
B (85)business unit 经营单位 ^-GX&ODa
B (86)buy-out management 管理性购买产权 Qz+d[%Q}x
B (87)by-product 副产品 @>2rz
C (88)called-up share capital 催缴股本 xm|4\H&Bg
C (89)capacity 生产能力 m5w9l"U]H
C (90)capacity ratios 生产能力比率 )8 :RiG2B
C (91)capital 资本 MQ(/l_=zQ
C (92)capital assets pricing model资本资产计价模式 npcBpGL{
C (93)capital commitment 承诺资本 .k`*$1?73x
C (94)capital employed 已运用的资本 Q
*]`t@q
C (95)capital expenditure 资本支出 5
?~-Vv31s
C (96)capital expenditureauthorization 资本支出核准 |Xm4(FN\
C (97)capital expenditure control 资本支出控制 V`,[=u?c
C (98)capital expenditure proposal资本支出申请 v^W?o}W
C (99)capital funding planning 资本基金筹集计划 #)A?PO2
C (100)capital gain 资本收益 p@8krOo`
C (101)capital investment appraisal资本投资评估 #IaBl?}r^
C (102)capital maintenance 资本保全 yp{F8V 8
C (103)capital resource planning 资本资源计划 u45h{i-e
C (104)capital surplus 资本盈余 7 G[ GHc>
C (105)capital turnover 资本周转率 ZqbM%(=z(`
C (106)card 记录卡 N~}v:rK>g
C (107)cash 现金 #/t>}lc
C (108)cash account 现金账户 +<\cd9
C (109)cash book 现金账薄 .;Utkf'I
C (110)cash cow 金牛产品 o\ow{gh9
C (111)cash flow 现金流量 $qtU
C (112)cash discounted 现金贴现 ~|Ih
JzDt
C (113)cash flow budget 现金流量预算 ]2\2/~l
C (114)cash flow statement 现金流量表 >9tkx/J
C (115)cash ledger 现金分类账 nUud?F^_
C (116)cash limit 现金限额 .l( r8qY#
C (117)CCA 现时成本会计 9[p}.9/
C (118)center 中心 -{8Q= N
C (119)changeover time 变更时间 [> &+*c
C (120)chartered entity 特许经济个体 (2S!$w%
C (121)cheque 支票 xeYySM=
C (122)cheque register 支票登记薄 h w ;d m
C (123)coin analysis 零钱分类 +?j?|G
C (124)classification 分类 %<=vbL9
C (125)clock card 工时卡 Z|:_c
C (126)code 代码 @0UwI%.
C (127)commitment accounting 承诺确认会计 TFJ{fLG
C (128)common cost 共同成本
Z;Ir>^<
C (129)company limited byguarantee 有限担保责任公司 >OKS/(I0
C (130)company limited shares 股份有限公司 U)`3[fo
C (131)competitive position 竞争能力状况 @8M'<tr<z
C (132)concept 概念 o
>Rw}R
C (133)conglomerate 跨行业企业 LTYuxZ
C (134)consistency concept 一致性概念 U/3e,`c
C (135)consolidated accounts 合并报表 Ng."+&
C (136)consolidation accounting 合并会计 Ql#W
/x,e
C (137)consortium 财团 uD ?I>7
C (138)contingency plan 应急计划 ^b"x|8
C (139)contingent liabilities 或有负债 lk*0c{_L
C (140)continuous operation 连续生产 'TK$ndy;7}
C (141)contra 抵消 !X\sQNp
C (142)contract cost 合同成本 =0s`4Y"+
C (143)contract costing 合同成本计算 3Y1TQ;i,wQ
C (144)contribution 贡献毛益 f0cYvL]
C (145)contribution centre 贡献中心 hpqHllL
C (146)contribution chart 贡献图 c?p0#3%L#
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 de=5=>P7
C (148)contribution to salesration 贡献毛益对销售比率 K4?t' dd]
C (149)control 控制 ,<Grd5em.
C (150)control account 控制帐户 Jm]]>K8.3V
C (151)control limits 控制限度 (b`4&sQ<
C (152)controllability concept 可控制概念 Qe @A5#
C (153)controllable cost 可控制成本 I*+LJy
;j
C (154)conversion cost 加工成本 H#kAm!H
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 GG@I!2,_
C (156)corporate appraisal 公司评估 D y`W5_xSz
C (157)corporate planning 公司计划 r{R[[]p
C (158)corporate social reporting 公司社会报告 c]%;^)
C (159)corporation 股份公司 SmT+L,:D
C (160)cost 成本 @wYQLZ
C (161)cost account 成本帐户 Xa{~a3Wy
C (162)cost accounting 成本会计 k\mXo-:V6
C (163)cost accounting manual 成本手册 nxn[ ~~
C (164)cost accounts calendar 成本报表的日历时间 wL8bs-
U
C (165)cost adjustment 成本调整 tf$PaA
C (166)cost allocation 成本分配 f7_\).T
C (167)cost apportionment 成本分摊 DU/9/ I?~
C (168)cost attribution 成本归属 |aI|yq)
C (169)cost audit 成本审计 c ,h.`~{
C (170)cost behaviour 成本性态
w2
uRN?
C (171)cost benefit analysis 成本效益分析 0%h[0jGj
C (172)cost center 成本中心 l#2r.q^$|
C (173)cost driver 成本动因