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注会《审计》英语常用词汇 Sa:;j4
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1.audit 审计 uME_/S uO
2.attestation 鉴证 d"lk"R
3.credibility 可信赖程度 +.xK`_[M
4.audit of financial statements 财务报表审计 k<rJm
P{
5.agreed-upon procedures 执行商定程序 NezE]'}
6.high levels of assurance 高水平保证 )6px5Vwz
7.compilation 编制 WkPT6d
8.reliability 可靠性 r(zn1;zl
9.relevance 相关性 V&lx0Dy
10.professional skepticism 职业谨慎 NA#,q 8
11.objectivity 客观性 &=wvlI52`
12. professional competence 专业胜任能力 "Sw raq
13.Senior/CPA-in-charge 项目经理 j%81q
14.audit engagement letter 业务约定书 p.x2R,CU
15.recurring audit 连续审计 [?2,(X0yh1
16.the client 委托人 v:NQrN
17.change CPA 更换注册会计师 h)z2#qfc
18.the existing CPA 现任注册会计师 <%=<9~e
19.the successor CPA 后任注册会计师 O! _d5r&,
20.the preceding CPA前任注册会计师 Lw<.QMN%f
21.issue the audit report 出具审计报告 5>~D3?IAd
22.expert 专家 J58S8:c
23.the board of directors 董事会 Qr
?1\H:Lq
24.knowledge of the entity‘ s business 了解被审计单位情况 :b;`.`@KL_
25.assess material misstatement risks评估重大错报风险 2{B
ScI5K
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 rshUF
27.a general knowledge of —— 初步了解―――的情况 4Ujy_E?^
28.a more knowledge of—— 进一步了解的情况 ff00s+
29.the prior year‘s working papers 以前年度工作底稿 (?"z!dg c
30.minutes of meeting 会议纪要 A!R'/m'VG
31.business risks 经营风险 eAG)+b
32.appropriateness 适当性 3h}i="i
33.accounting estimate 会计估计 M6].V *k'2
34.management representations 管理层声明 \=o0MR
35.going concern assumption 持续经营假设 SEH[6W3
36.audit plan 审计计划 |n~,{=
37.significant audit areas 重点审计领域 6r`Xi&
38.error 错误 ^Ww5@
39.fraud舞弊 S,vdd7Y
40.modified or additional procedures 修改或追加审计程序 >qd
=lm <,
41.misappropriation of assets 侵占资产 6-+wfrN2
42.transactions without substance 虚假交易 K'f2S
43.unusual pressures 异常压力 `O0y8
44.the suspected noncompliance 涉嫌存在违法行为 QH?sx k2
45.materialiy 重要性 j}6h}E&dEr
46.exceed the materiality level 超过重要性水平 [ B*r{
47.approach the materiality level 接近重要性水平 FwD
q@Oj
48.an acceptably low level 可接受水平 eDvh3Y<D
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 32`Z3-
50.misstatements or omissions 错报或漏报 _z9~\N/@[
51.aggregate 总计 S27s Rxfr
52.subsequent events 期后事项 FOjX,@x&
53.adjust the financial statements 调整财务报表 Hlpt zez
54.perform additional audit procedures 实施追加的审计程序 @|e
we.r
55.audit risk 审计风险 v 7%}ey[
56.detection risk 检查风险 S
f@xP.d
57.inappropriate audit opinion 不适当的审计意见 nC)"% Sa
58.material misstatement 重大的错报 s-~`Ao'
<
59.tolerable misstatement 可容忍错报 Ty7)j]b"zl
60.the acceptable level of detection risk 可接受的检查风险 G#A6<
e/
61.assessed level of material misstatement risk 重大错报风险的评估水平 w(K|0|t
62.simall business 小规模企业 q$Ms7` a
63.accounting system 会计系统 ):y^
g:
64.test of control 控制测试 xC}' "``s
65.walk-through test 穿行测试 U} w@,6
66.communication 沟通 $9:
@M.
67.flow chart 流程图 @a,=ApS"
68.reperformance of internal control 重新执行 ;<"V},
C
69.audit evidence 审计证据 Ge^,hAM'
70.substantive procedures 实质性程序 'pB?
71.assertions 认定 X8A.ag0Uu
72.esistence 存在 `,4@;j<^@
73.occurrence 发生 pgZQ>%
74.completeness 完整性 L!,@_
75.rights and obligations 权利和义务
'(g;nU<
76.valuation and allocation 计价和分摊 Z'Pe%}3
77.cutoff 截止 |$~]|SK
78.accuracy 准确性 wSPmiJ/!
79.classification 分类 +wQ}ZP&
80.inspection 检查 s)KlKh
81.supervision of counting 监盘 -= izu]Fb,
82.observation 观察 /XU=l0u
83.confirmation 函证 KVUub'k
84.computation 计算 @]p{%" $
85.analytical procedures 分析程序 Qqk(,1u
86.vouch 核对 B]6Lbp"oo
87.trace 追查 %5nEyZOq
88.audit sampling 审计抽样 >y(loMl
89.error 误差 Hi*|f!,H?
90.expected error 预期误差 eKZS_Q d
91.population 总体 uh \Tf5
92.sampling risk 抽样风险 E&5S[n9{3
93.non- sampling risk 非抽样风险 L4bYVTm|
94.sampling unit 抽样单位 #M5d,%?+#[
95.statistical sampling 统计抽样 kk4+>mk
96.tolerable error 可容忍误差 :"H?phk
97.the risk of under reliance 信赖不足风险 k8%@PC$
98.the risk of over reliance 信赖过度风险 Sw5:T
99.the risk of incorrect rejection 误拒风险 c]bG5
100. the risk of incorrect acceptance 误受风险 q8FpJ\
101.working trial balance 试算平衡表 radP%W-U
102.index and cross-referencing 索引和交叉索引 ~tZB1+%)
103.cash receipt 现金收入 !hHX8TD^J
104.cash disbursement 现金支出 ?/-WH?1I
105.bank statement 银行对账单 {<-wm-]mo
106.bank reconciliation 银行存款余额调节表 RDjw|V
107.balance sheet date 资产负债表日 `"<hO
'WU
108.net realizable value 可变现净值 bf{_U%`
109.storeroom 仓库 q/d?cLgl
110.sale invoice 销售发票
Lo5pn
111.price list 价目表 $)BPtGMGo
112.positive confirmation request 积极式询证函 *ZFF$0}
113.negative confirmation request 消极式询证函 hZ!kh3@:`
114.purchase requisition 请购单 y6x./1Nb}<
115.receiving report 验收报告 _`p^B%[
116.gross margin 毛利 -;FAS3(wy
117.manufacturing overhead 制造费用 `%"x'B`mM
118.material requisition 领料单 r/"^{0;F{W
119.inventory-taking 存货盘点 a|.IAxJ
120.bond certificate 债券 l&:8 'k+%=
121.stock certificate 股票 B& R?{y*
122.audit report 审计报告 UUb0[oy
123.entity 被审计单位 jZ:/d!$S
124.addressee of the audit report 审计报告的收件人 9yWf*s<
125.unqualified opinion 无保留意见 cMnN} '
126.qualified opinion 保留意见 dqo-.,=
127.disclaimer of opinion 无法表示意见 "Z;({a$v
128.adverse opinion 否定意见 O:pg+o&
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A (1)ABC 作业基础成本计算 r>TOJVT&]
A (2)absorbed overhead 已吸收制造费用 TW70z]B
A (3)absorption costing 吸收成本计算 YRr,{[e
A (4)account 账户,报表 $xq04ejJ
A (5)accounting postulate 会计假设 (E&M[hH+
A (6)accounting series release 会计公告文件 S]~5iO_bst
A (7)accounting valuation 会计计价 3EY
m@oZj
A (8)account sale 承销清单 [@8 po-()L
A (9)accountability concept 经营责任概念 $!y^t$u$@
A (10)accountancy 会计职业 R[S1<m;
A (11)accountant 会计师 `wU['{=
A (12)accounting 会计 x?0K'
A (13)agency cost 代理成本 }Nwp{["}]L
A (14)accounting bases 会计基础 O>a1S*mxP
A (15)accounting manual 会计手册 "#-iD
A (16)accounting period 会计期间 )*{B_[
A (17)accounting policies 会计方针 /h.{g0Xc
A (18)accounting rate of return 会计报酬率 A
'b$X1h
A (19)accounting reference date 会计参照日 _)!*,\*`{
A (20)accounting reference period 会计参照期间 Dj'?12Onu=
A (21)accrual concept 应计概念 tcsb]/my
A (22)accrual expenses 应计费用 JtxVF!v
A (23)acid test ration 速动比率(酸性测试比率) R8eBIJ/@_
A (24)acquisition 购置 G$&jP:2q
A (25)acquisition accounting 收购会计 LL)t)
A (26)activity based accounting 作业基础成本计算 ",Vx.LV
A (27)adjusting events 调整事项 j
s"5{w&
A (28)administrative expenses 行政管理费 e*PUs
A (29)advice note 发货通知 W*CRxGyZCl
A (30)amortization 摊销 zwJ&K;"y(
A (31)analytical review 分析性检查 &FT`z"^
A (32)annual equivalent cost 年度等量成本法 ?wCX:?g
A (33)annual report and accounts 年度报告和报表 v1X[/\;U
A (34)appraisal cost 检验成本 6
R})KIG
A (35)appropriation account 盈余分配账户 CI-za !T
A (36)articles of association 公司章程细则 jgG9?w)|u
A (37)assets 资产 !K}W.yv,
A (38)assets cover 资产保障 9&.
md,U '
A (39)asset value per share 每股资产价值 bHE.EBZ
A (40)associated company 联营公司 |UMm>.\'
A (41)attainable standard 可达标准 OY:rcGc`t
a`#lYM%(>
A (42)attributable profit 可归属利润 6o\uv
A (43)audit 审计 Zl3e=sg=
A (44)audit report 审计报告 CM++:Y vJ
A (45)auditing standards 审计准则 |pWu|M _'
A (46)authorized share capital 额定股本 .r6x9t
A (47)available hours 可用小时 Lw_|o[I}
A (48)avoidable costs 可避免成本 N#"l82^H*
B (49)back-to-back loan 易币贷款 C~@m6K
B (50)backflush accounting 倒退成本计算 ,*d8T7T
B (51)bad debts 坏帐 L3xN#W;m7
B (52)bad debts ratio 坏帐比率 $ B&ZnZ?
B (53)bank charges 银行手续费 r~f
;g9I
B (54)bank overdraft 银行透支 jG;J qT
B (55)bank reconciliation 银行存款调节表 Dv/7w[F
B (56)bank statement 银行对账单 Ry]9n.y
B (57)bankruptcy 破产 ;R#RdUFH
B (58)basis of apportionment 分摊基础 =mZYBm,I
Q
B (59)batch 批量
FjtS
B (60)batch costing 分批成本计算 :Hm'o}
B (61)beta factor B(市场)风险因素 ?2Z`xL9QT
B (62)bill 账单 ~S;-sxoO0l
B (63)bill of exchange 汇票 ;
YQB
B (64)bill of landing 提单 *PL&CDu=)
B (65)bill of materials 用料预计单 4* >j:1
B (66)bill payable 应付票据 w(S~}'Sg*P
B (67)bill receivable 应收票据 K|-m6!C!7
B (68)bin card 存货记录卡 ]3f[v:JQ
B (69)bonus 红利 v G\J8s
B (70)book-keeping 薄记 U), HrI>;
B (71)Boston classification 波士顿分类 j8[U}~*^
B (72)breakeven chart 保本图 >Jx=k"Kv+
B (73)breakeven point 保本点 C`kqsK
B (74)breaking-down time 复位时间 M57<e`m
B (75)budget 预算 sRT H_]c
B (76)budget center 预算中心 _",(!(
B (77)budget cost allowance 预算成本折让 W$NFk(
B (78)budget manual 预算手册 ?z l<"u
B (79)budget period 预算期间 !<=zFy[J.9
B (80)budgetary control 预算控制
$9Bzq_!
B (81)budgeted capacity 预算生产能力 s_fe4K
B (82)burden 制造费用 b5^>QzgD
B (83)business center 经营中心 Er~KX3vF
B (84)business entity 营业个体 H8? Y{H
B (85)business unit 经营单位 x}c
B (86)buy-out management 管理性购买产权 } f&=}
B (87)by-product 副产品 $[fq Th
C (88)called-up share capital 催缴股本 DH+kp$,}
C (89)capacity 生产能力 r/ g{j
C (90)capacity ratios 生产能力比率 # M/n\em"X
C (91)capital 资本 dG5jhk
PX
C (92)capital assets pricing model资本资产计价模式 $u~ui@kB
C (93)capital commitment 承诺资本 a<r,LE
C (94)capital employed 已运用的资本 X5J )1rL
C (95)capital expenditure 资本支出 (E00T`@t0i
C (96)capital expenditureauthorization 资本支出核准 t7x<=rW7u
C (97)capital expenditure control 资本支出控制 W5`p Qdk
C (98)capital expenditure proposal资本支出申请 JP6 Noia
C (99)capital funding planning 资本基金筹集计划 AkS16A
C (100)capital gain 资本收益 U.t][#<3
C (101)capital investment appraisal资本投资评估 A"b31*_
C (102)capital maintenance 资本保全 bs)wxU`Q*
C (103)capital resource planning 资本资源计划 Tt~[hC
h
C (104)capital surplus 资本盈余 SIrNZ^I
C (105)capital turnover 资本周转率 fTy:Re
C (106)card 记录卡 Icg-rwa<Z
C (107)cash 现金 `+\$
C (108)cash account 现金账户 Z@Q*An
C (109)cash book 现金账薄 g&2g>]
C (110)cash cow 金牛产品 Y3:HQ0w`|
C (111)cash flow 现金流量 BX[IWP\%
C (112)cash discounted 现金贴现 GyQF
R ?
C (113)cash flow budget 现金流量预算 W9w(a:~hY
C (114)cash flow statement 现金流量表 Ah7"qv'L\
C (115)cash ledger 现金分类账 ]YhQQH1>]
C (116)cash limit 现金限额 EDgtn)1
C (117)CCA 现时成本会计 Y"8@\73(R
C (118)center 中心 /Ls|'2J<$
C (119)changeover time 变更时间 Bj\
x
C (120)chartered entity 特许经济个体 d
>)=|
C (121)cheque 支票 v {HF}L
C (122)cheque register 支票登记薄 er3~gm
C (123)coin analysis 零钱分类 IL.bwtpQD
C (124)classification 分类 MSM8wYcD
C (125)clock card 工时卡 V9"R8*@-
C (126)code 代码 eUNaq&M
C (127)commitment accounting 承诺确认会计 dNt
^lx
C (128)common cost 共同成本 uVU)LOx
C (129)company limited byguarantee 有限担保责任公司 &M?b
08
C (130)company limited shares 股份有限公司 LZ_VLW9wE
C (131)competitive position 竞争能力状况 61kSCu
C (132)concept 概念 b;
C}=gg
C (133)conglomerate 跨行业企业 =T2SJ)
C (134)consistency concept 一致性概念 p! :oT1U
C (135)consolidated accounts 合并报表 !|4]V}JQ
C (136)consolidation accounting 合并会计 fG>3g
S6&
C (137)consortium 财团 8TB|Y
C (138)contingency plan 应急计划 d9TTAaf
C (139)contingent liabilities 或有负债 A8mc+ Bf(
C (140)continuous operation 连续生产 ]m 3cm
C (141)contra 抵消 =
>TU
C (142)contract cost 合同成本 Bcv{Y\x;ko
C (143)contract costing 合同成本计算 '62_q8:
C (144)contribution 贡献毛益 +5|k#'%
5
C (145)contribution centre 贡献中心 tb~E.Lm\
C (146)contribution chart 贡献图 +?"F=.SZ
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 M}11 tUl
C (148)contribution to salesration 贡献毛益对销售比率 [nV BnB
C (149)control 控制 Gy):hGgN
C (150)control account 控制帐户 qtAt=` s
C (151)control limits 控制限度 P<&bAsje
C (152)controllability concept 可控制概念 4pT^*
C (153)controllable cost 可控制成本 Psx"[2iZm
C (154)conversion cost 加工成本 \)uA:v
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @u/CNx,`X
C (156)corporate appraisal 公司评估 D
)`(b
C (157)corporate planning 公司计划 %p)&mYK{
C (158)corporate social reporting 公司社会报告 c$ib-
C (159)corporation 股份公司 &)Qq%\EP4
C (160)cost 成本 tTTHQ7o*BD
C (161)cost account 成本帐户 (kY0<
C (162)cost accounting 成本会计 hL/u5h%$
C (163)cost accounting manual 成本手册 Wu{_QuAB
C (164)cost accounts calendar 成本报表的日历时间 B$2GEg]Ri
C (165)cost adjustment 成本调整 YL|)`m0-^5
C (166)cost allocation 成本分配
/YZMP'v
C (167)cost apportionment 成本分摊
Co(N8>1
C (168)cost attribution 成本归属 cFq<x=S
C (169)cost audit 成本审计 qZ[H
ILh!
C (170)cost behaviour 成本性态 %Jh(5
C (171)cost benefit analysis 成本效益分析 M.y!J
C (172)cost center 成本中心 b3>zdS]Q
C (173)cost driver 成本动因