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注会《审计》英语常用词汇 oc-7gz)
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1.audit 审计 })bTQj7
2.attestation 鉴证 +|(
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3.credibility 可信赖程度 F+L q
4.audit of financial statements 财务报表审计 /5r[M=_ihr
5.agreed-upon procedures 执行商定程序 it>FG9hVo
6.high levels of assurance 高水平保证 Jp5~iC2d
7.compilation 编制 {q8V
8.reliability 可靠性 ?~S\^4]
9.relevance 相关性 ]b<k%
10.professional skepticism 职业谨慎 qdj,Qz9ly
11.objectivity 客观性 kS?!"zk>
12. professional competence 专业胜任能力 8 s:sMU:Q
13.Senior/CPA-in-charge 项目经理 m2<sVTN`^
14.audit engagement letter 业务约定书 vM\8>p*U
15.recurring audit 连续审计 0V srAV0
16.the client 委托人
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17.change CPA 更换注册会计师 |n67!1
18.the existing CPA 现任注册会计师 >48zRi\N
19.the successor CPA 后任注册会计师 O2Rv^la
20.the preceding CPA前任注册会计师 }[l`R{d5q>
21.issue the audit report 出具审计报告 t]"3vE>
22.expert 专家 2lHJ&fck<
23.the board of directors 董事会 d:=5y)
24.knowledge of the entity‘ s business 了解被审计单位情况 T92k"fBY
25.assess material misstatement risks评估重大错报风险 aCFO]
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 3=5+NJ'8
27.a general knowledge of —— 初步了解―――的情况 qz(0iZ] Y
28.a more knowledge of—— 进一步了解的情况 r#3_F=xL5
29.the prior year‘s working papers 以前年度工作底稿 b^5rV5d
30.minutes of meeting 会议纪要 tX Z5oG7
31.business risks 经营风险 P",~8Aci(
32.appropriateness 适当性
.wS' Xn&
33.accounting estimate 会计估计 `N8A{8$qv
34.management representations 管理层声明 C8@SuJ
35.going concern assumption 持续经营假设 =1yU&
PJ
36.audit plan 审计计划 Y R#_<o
37.significant audit areas 重点审计领域 $xlI"-(
38.error 错误 qV^,muyoG
39.fraud舞弊 z+NXD4
40.modified or additional procedures 修改或追加审计程序 SH5GW3\h
41.misappropriation of assets 侵占资产 6#.z:_
42.transactions without substance 虚假交易 F
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43.unusual pressures 异常压力 fkyj&M/
44.the suspected noncompliance 涉嫌存在违法行为 pz@_%IUS
45.materialiy 重要性 y$#mk3(e~t
46.exceed the materiality level 超过重要性水平 Bk>Ch#`Bw
47.approach the materiality level 接近重要性水平 gn#4az3@e>
48.an acceptably low level 可接受水平 {&"rv<p
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 LYkW2h`JQ
50.misstatements or omissions 错报或漏报 W9{6?,]
51.aggregate 总计 |AuN5|obI
52.subsequent events 期后事项 B {f&'1pp/
53.adjust the financial statements 调整财务报表 C-m
OtI
54.perform additional audit procedures 实施追加的审计程序 wp-*S}TT
55.audit risk 审计风险 z';p275
56.detection risk 检查风险 xv9SQ,n<
57.inappropriate audit opinion 不适当的审计意见 TR5"K{WDx
58.material misstatement 重大的错报 BRFA%FZ,
59.tolerable misstatement 可容忍错报 G;qC&7T
60.the acceptable level of detection risk 可接受的检查风险 RAR"9 N
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61.assessed level of material misstatement risk 重大错报风险的评估水平 W(1p0|WQ:
62.simall business 小规模企业 [9~Bau
63.accounting system 会计系统 +JB. EW/
64.test of control 控制测试 QO
cB ]G
65.walk-through test 穿行测试 ,X)0+DNsq
66.communication 沟通 ~z ^VMr
67.flow chart 流程图
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68.reperformance of internal control 重新执行 P+wV
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69.audit evidence 审计证据 ~aNK)<Fznd
70.substantive procedures 实质性程序 k6QQoLb$V
71.assertions 认定 ~:D}L
72.esistence 存在 Q: [d
73.occurrence 发生 b`PAOQ
74.completeness 完整性 j^"Z^TEBT
75.rights and obligations 权利和义务 IO/2iSbW
76.valuation and allocation 计价和分摊 @]Aul9.h
77.cutoff 截止 {Fta4D_1N
78.accuracy 准确性 LwZBM#_g
79.classification 分类 "$;=8O5O
80.inspection 检查 <}pqj3
81.supervision of counting 监盘 L8Z[Ly+_
82.observation 观察 s3W35S0Q 3
83.confirmation 函证 z0t6}E<VIR
84.computation 计算 WhMr'l/e
85.analytical procedures 分析程序 'bN\bbR
86.vouch 核对 Jb#*QJ=
87.trace 追查 MP-A^QT
88.audit sampling 审计抽样 M6jP>fbV*
89.error 误差 cH.T6u_%
90.expected error 预期误差 =4/LixsV|
91.population 总体 0e^j :~*
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 B)Hs>Mh|W
94.sampling unit 抽样单位 cmmH)6c>
95.statistical sampling 统计抽样 403%~
96.tolerable error 可容忍误差 ZsirX~W<
97.the risk of under reliance 信赖不足风险 |qE"60&"}
98.the risk of over reliance 信赖过度风险 #?k$0|60
99.the risk of incorrect rejection 误拒风险 lNs 'jaD
100. the risk of incorrect acceptance 误受风险 JR<#el
101.working trial balance 试算平衡表 ?<YtlqL
102.index and cross-referencing 索引和交叉索引 2[}^ zTtA
103.cash receipt 现金收入 CeNpJ
104.cash disbursement 现金支出 0cC5
105.bank statement 银行对账单 ?"$W=*P\o
106.bank reconciliation 银行存款余额调节表 ?C(Z\"IX
107.balance sheet date 资产负债表日 v(3nBZHv_!
108.net realizable value 可变现净值 \7nlwFAO
109.storeroom 仓库 +[V[{n
110.sale invoice 销售发票 !u.{<51b
111.price list 价目表 2T<QG>;)j
112.positive confirmation request 积极式询证函 X's-i!
113.negative confirmation request 消极式询证函 8)&H=#E
114.purchase requisition 请购单
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115.receiving report 验收报告 NIrK+uC.d
116.gross margin 毛利 UB@>i3
117.manufacturing overhead 制造费用 ,-ZAI b*
118.material requisition 领料单 v
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119.inventory-taking 存货盘点 ;Z:z'';Lm
120.bond certificate 债券 Y.sf^}
121.stock certificate 股票 XtRfzqg?K
122.audit report 审计报告 w:I^iI.
123.entity 被审计单位 Ih!UL:Ckh
124.addressee of the audit report 审计报告的收件人 CsS0(n(x
125.unqualified opinion 无保留意见 pMM-LY7%{
126.qualified opinion 保留意见 WM}:%T-
127.disclaimer of opinion 无法表示意见 $74ZC
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128.adverse opinion 否定意见 @Ytsb!!
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A (1)ABC 作业基础成本计算 \K9XG/XIx
A (2)absorbed overhead 已吸收制造费用 ;XSRG*3j~4
A (3)absorption costing 吸收成本计算 "?Wwcd\
A (4)account 账户,报表 cBb!7?6(
A (5)accounting postulate 会计假设 8)&yj
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A (6)accounting series release 会计公告文件 #M&rmKv)g
A (7)accounting valuation 会计计价 }P#%aE&-
A (8)account sale 承销清单 Na=9ju
A (9)accountability concept 经营责任概念 wxB?}
A (10)accountancy 会计职业 E&}r"rbI
A (11)accountant 会计师 k{Vc5F
A (12)accounting 会计 #s{>v$F
A (13)agency cost 代理成本 .*:SZ3v
A (14)accounting bases 会计基础 1el?f>
A (15)accounting manual 会计手册 qEX2K^y'4"
A (16)accounting period 会计期间 73P=<3
A (17)accounting policies 会计方针 -`n>q^A7e
A (18)accounting rate of return 会计报酬率 CTp~bGIv!=
A (19)accounting reference date 会计参照日 P5* :r3>
A (20)accounting reference period 会计参照期间 RQWVjF#
A (21)accrual concept 应计概念 JQYIvo1,Q
A (22)accrual expenses 应计费用 E0$UoP
A (23)acid test ration 速动比率(酸性测试比率) F\Q)l+c
A (24)acquisition 购置 H[@uE*W
A (25)acquisition accounting 收购会计 F8Z<JcOI
A (26)activity based accounting 作业基础成本计算 ~mOGNf?f
A (27)adjusting events 调整事项 J5)e 7
A (28)administrative expenses 行政管理费 J0a]Wz
%
A (29)advice note 发货通知 m~1{~'
A (30)amortization 摊销 SJoQaR,)>
A (31)analytical review 分析性检查 v Q[{<|K
A (32)annual equivalent cost 年度等量成本法 'Y(#Yxc
A (33)annual report and accounts 年度报告和报表 T#6'] D
A (34)appraisal cost 检验成本 `I ,A7b
A (35)appropriation account 盈余分配账户 xr&wV0O'
A (36)articles of association 公司章程细则 L
!V`Sb
A (37)assets 资产 $SSE\+|3
A (38)assets cover 资产保障 V.)y
7B
A (39)asset value per share 每股资产价值 qF`;xa%,}
A (40)associated company 联营公司 .3?'+KZ,
A (41)attainable standard 可达标准 \#1!qeF
bxyEn'vNvQ
A (42)attributable profit 可归属利润 Wv_5sPqLW
A (43)audit 审计 "Ol;0>$
A (44)audit report 审计报告 Re5m
A (45)auditing standards 审计准则 &
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A (46)authorized share capital 额定股本 I{<6GIU+
A (47)available hours 可用小时 E$.|h;i]Q
A (48)avoidable costs 可避免成本 ~'dnrhdme
B (49)back-to-back loan 易币贷款 (aVsp*E
B (50)backflush accounting 倒退成本计算 kMKI=>s+
B (51)bad debts 坏帐 96]lI3c
B (52)bad debts ratio 坏帐比率 kF3 EJ
B (53)bank charges 银行手续费 Z{+h~?63
B (54)bank overdraft 银行透支 {.bLh0
B (55)bank reconciliation 银行存款调节表 l~Kn-S{
B (56)bank statement 银行对账单 k^Tu9}[W1
B (57)bankruptcy 破产 ?)<zrE5p
B (58)basis of apportionment 分摊基础 8H./@~_ =
B (59)batch 批量 583ej2HPg
B (60)batch costing 分批成本计算 6R%c+ok8i
B (61)beta factor B(市场)风险因素 &YO5N4X~o
B (62)bill 账单 SOb17:o3|
B (63)bill of exchange 汇票 cNw<k&w6F
B (64)bill of landing 提单 G\Hck=P[$3
B (65)bill of materials 用料预计单 >r{3t{
B (66)bill payable 应付票据 j:"+/5rV8
B (67)bill receivable 应收票据 |o~FKy1'z\
B (68)bin card 存货记录卡 'Vy$d<@s[
B (69)bonus 红利 JnhHV(H
B (70)book-keeping 薄记 *u>2" !+Ob
B (71)Boston classification 波士顿分类
$8_t.~q
B (72)breakeven chart 保本图 K
Z ?<&x
B (73)breakeven point 保本点 ^%M!!wlUH
B (74)breaking-down time 复位时间 I
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B (75)budget 预算 ij r*_=
B (76)budget center 预算中心 4@5rR~DQq
B (77)budget cost allowance 预算成本折让 9XT6Gf56
B (78)budget manual 预算手册 ll1?I8}5|
B (79)budget period 预算期间 hOfd<k\A
B (80)budgetary control 预算控制 KK(x)(
B (81)budgeted capacity 预算生产能力 s.1(- "DU
B (82)burden 制造费用 AbZ:AJ(
B (83)business center 经营中心 x?:WR*5w
B (84)business entity 营业个体 qw%4j9}
B (85)business unit 经营单位 "M7ry9dDH
B (86)buy-out management 管理性购买产权 )7q;Fm_/
B (87)by-product 副产品 <^R\N#
C (88)called-up share capital 催缴股本 s[nOB0
C (89)capacity 生产能力 da\K>An>
C (90)capacity ratios 生产能力比率 (S5'iksx
C (91)capital 资本 ?-#w [J'6
C (92)capital assets pricing model资本资产计价模式 m{pL<
g^M
C (93)capital commitment 承诺资本 n.$<D[@
C (94)capital employed 已运用的资本 <2A4}+p:
C (95)capital expenditure 资本支出 "uGJ\
C (96)capital expenditureauthorization 资本支出核准
TnM}|~V
C (97)capital expenditure control 资本支出控制 ?j8CkqX!
C (98)capital expenditure proposal资本支出申请 BTjF^&`
C (99)capital funding planning 资本基金筹集计划 w#Nn(!VR
C (100)capital gain 资本收益 ~rpYZLH/:0
C (101)capital investment appraisal资本投资评估 v&H&+:<
C (102)capital maintenance 资本保全 p]!,BoZL
C (103)capital resource planning 资本资源计划 i`2Q;Az_P6
C (104)capital surplus 资本盈余 FX}<F0([?
C (105)capital turnover 资本周转率 F`Q,pBl1p6
C (106)card 记录卡 SwC,=S
C (107)cash 现金 xhUQ.(S`r6
C (108)cash account 现金账户 YvBUx#\
C (109)cash book 现金账薄 Ma-^o<{
C (110)cash cow 金牛产品 ]P(Eo|)m
C (111)cash flow 现金流量 <+_OgF1G
C (112)cash discounted 现金贴现 T%P0M*
C (113)cash flow budget 现金流量预算 5 Nl>4d`
C (114)cash flow statement 现金流量表 ]YevO(
C (115)cash ledger 现金分类账 qf)]!wU9
C (116)cash limit 现金限额 YL
PiK
C (117)CCA 现时成本会计 $23="Jcl
C (118)center 中心 v{JCEb&wN
C (119)changeover time 变更时间 ocdXzk`
C (120)chartered entity 特许经济个体 M?}2
C (121)cheque 支票 'd(}bYr)
C (122)cheque register 支票登记薄 ~e%*hZNo
C (123)coin analysis 零钱分类 *ArzXhs[
C (124)classification 分类 kZz;l(?0
C (125)clock card 工时卡 HD=WHT&
C (126)code 代码 ^4s#nf:}
C (127)commitment accounting 承诺确认会计 z W+wtYV4
C (128)common cost 共同成本 tp 5]n`3rD
C (129)company limited byguarantee 有限担保责任公司 ? _HTOOa
C (130)company limited shares 股份有限公司 T+sO(;
C (131)competitive position 竞争能力状况 _;'}P2&Q
C (132)concept 概念 -(:BkA
C (133)conglomerate 跨行业企业 ?:U6MjlQ"{
C (134)consistency concept 一致性概念 CuuHRvU8
C (135)consolidated accounts 合并报表 {_k 6 t
C (136)consolidation accounting 合并会计 i}HF
C (137)consortium 财团 ]j1BEO!Bg
C (138)contingency plan 应急计划
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t
C (139)contingent liabilities 或有负债 [;|g2\
C (140)continuous operation 连续生产 i&
_sbQ^
C (141)contra 抵消 :$P <e~z'
C (142)contract cost 合同成本 "B+M5B0Z
C (143)contract costing 合同成本计算 QF%@MK0zC
C (144)contribution 贡献毛益 zlSwKd(
C (145)contribution centre 贡献中心 ]&}?J:+?0E
C (146)contribution chart 贡献图 (%I`EAR
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 'BUdySng
C (148)contribution to salesration 贡献毛益对销售比率 J3q}DDnEo
C (149)control 控制 tM@TT@.t~
C (150)control account 控制帐户 oO= 6Kd+T
C (151)control limits 控制限度 N18Zsdrp
C (152)controllability concept 可控制概念 C}+(L3Z
C (153)controllable cost 可控制成本 jq}5(*k
C (154)conversion cost 加工成本 kP[ Y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &,e@pv c3
C (156)corporate appraisal 公司评估 >@rp]xx
C (157)corporate planning 公司计划 hP9+|am%
C (158)corporate social reporting 公司社会报告 i(U*<1y
C (159)corporation 股份公司 Dj<Vn%d*
C (160)cost 成本 M%$zor
C (161)cost account 成本帐户 6'qs=Ql
C (162)cost accounting 成本会计 B3I<
$
C (163)cost accounting manual 成本手册 Gc
SX5c
C (164)cost accounts calendar 成本报表的日历时间 0eUsvzz15
C (165)cost adjustment 成本调整 N2~DxVJ5cT
C (166)cost allocation 成本分配 kA#>Xu/
C (167)cost apportionment 成本分摊 Y|1kE;
C (168)cost attribution 成本归属 g{a_{P
C (169)cost audit 成本审计 -y$|EOi?
C (170)cost behaviour 成本性态 ,T1t`
C (171)cost benefit analysis 成本效益分析 [>6:xGSe9X
C (172)cost center 成本中心 ]1p&*xX:Bj
C (173)cost driver 成本动因