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注会《审计》英语常用词汇 a\E]ueVD2j
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1.audit 审计
P_g
2.attestation 鉴证 w"|c;E1;_
3.credibility 可信赖程度 dM$S|,H
4.audit of financial statements 财务报表审计 ZT#G:a
5.agreed-upon procedures 执行商定程序 1S:H!h3
6.high levels of assurance 高水平保证 }=FQKqtC
7.compilation 编制 ?M2@[w8_
8.reliability 可靠性 qFk(UazN
9.relevance 相关性
5hMiCod
10.professional skepticism 职业谨慎 [&:oS35O
11.objectivity 客观性 C7PiuL?
12. professional competence 专业胜任能力 /o2eKx
13.Senior/CPA-in-charge 项目经理 (%Rs&/vU~
14.audit engagement letter 业务约定书 uItKs u
15.recurring audit 连续审计 +6*I9R
16.the client 委托人 J:a^''
17.change CPA 更换注册会计师 }s[/b"%y
18.the existing CPA 现任注册会计师 [>86i
19.the successor CPA 后任注册会计师 l M$7/
20.the preceding CPA前任注册会计师 T9
A5L"-6T
21.issue the audit report 出具审计报告 -j,o:ng0
22.expert 专家 f
WXzK<
23.the board of directors 董事会 vI@8DWs
24.knowledge of the entity‘ s business 了解被审计单位情况 5`Bb0=j
25.assess material misstatement risks评估重大错报风险 M*N8p]3Cq
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #z.x3D@^r6
27.a general knowledge of —— 初步了解―――的情况 ITV
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28.a more knowledge of—— 进一步了解的情况 `6/7},"9t
29.the prior year‘s working papers 以前年度工作底稿 /%)J+K)
30.minutes of meeting 会议纪要 };*5+XY^
31.business risks 经营风险 19S,>
32.appropriateness 适当性 |Bid(`t.
33.accounting estimate 会计估计 seq$]
34.management representations 管理层声明 D+V^nCcx%
35.going concern assumption 持续经营假设 ?
=,tcN
36.audit plan 审计计划 Z+?j8(:n
37.significant audit areas 重点审计领域 G>Q{[m$
38.error 错误 &}]Wbk4:
39.fraud舞弊 }Y[.h=X
40.modified or additional procedures 修改或追加审计程序 ]mp.KvB
41.misappropriation of assets 侵占资产 _
|; bh
42.transactions without substance 虚假交易 7Q`4*H6
43.unusual pressures 异常压力 .f}I$ "2
44.the suspected noncompliance 涉嫌存在违法行为 (n<xoV[e
45.materialiy 重要性 y&
)z\8
46.exceed the materiality level 超过重要性水平 =<g\B?s]
47.approach the materiality level 接近重要性水平 2eNm2;
48.an acceptably low level 可接受水平 Abl=
Ev
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 oDC3AK&
50.misstatements or omissions 错报或漏报 ,MLPVDN*D
51.aggregate 总计 TzOf&cs/r
52.subsequent events 期后事项 ((y+FJH
53.adjust the financial statements 调整财务报表 jkbz8.K
54.perform additional audit procedures 实施追加的审计程序 %63<Iz"
55.audit risk 审计风险 Y/ `fPgE
56.detection risk 检查风险 yS?1JWUC>
57.inappropriate audit opinion 不适当的审计意见 Bpgl
U=Qr
58.material misstatement 重大的错报 (HTVSC%=
59.tolerable misstatement 可容忍错报 u$0>K,f
60.the acceptable level of detection risk 可接受的检查风险 e1H.2n{y^
61.assessed level of material misstatement risk 重大错报风险的评估水平 rg`"m
62.simall business 小规模企业 n8?gZ` W
63.accounting system 会计系统
np~oF
64.test of control 控制测试 = *sP,
6
65.walk-through test 穿行测试 Eb.{M
66.communication 沟通 AOTI&v
67.flow chart 流程图 -Xj+7}4
68.reperformance of internal control 重新执行 |h#mv~cF
69.audit evidence 审计证据 f.,-KIiF
70.substantive procedures 实质性程序 dLAElTg
71.assertions 认定 M4QMD;Ez
72.esistence 存在 B *:6U+I
73.occurrence 发生 (Yx rZ_F'b
74.completeness 完整性 '{J!5x?L^
75.rights and obligations 权利和义务 ,xGlWH wrY
76.valuation and allocation 计价和分摊 w,\Ua&>4
77.cutoff 截止 <_NF
78.accuracy 准确性 a9"Gg}h\
79.classification 分类 Jzr(A^vwo
80.inspection 检查 fD!O
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81.supervision of counting 监盘 nI6`/
82.observation 观察 'Ct+0X:D
83.confirmation 函证 H}:apRb
84.computation 计算 $N+azal+y
85.analytical procedures 分析程序 7_JK2
86.vouch 核对 0n1y$*I4
87.trace 追查 }g3)z%Xe'[
88.audit sampling 审计抽样 tUtl>>6Iu
89.error 误差 *u-TNg
90.expected error 预期误差 6OVAsmE
91.population 总体 s |qB;
92.sampling risk 抽样风险 Q<"zpwHR
93.non- sampling risk 非抽样风险 gP<l
94.sampling unit 抽样单位 Chjth"
95.statistical sampling 统计抽样 qD%Jf4.0j
96.tolerable error 可容忍误差 M'*
Y
97.the risk of under reliance 信赖不足风险 dL v\H&
98.the risk of over reliance 信赖过度风险 JK,k@RE y]
99.the risk of incorrect rejection 误拒风险 WhvO-WF
100. the risk of incorrect acceptance 误受风险 gvz&ppcG
101.working trial balance 试算平衡表 ')go/y`YK
102.index and cross-referencing 索引和交叉索引 $ZE OE8.\
103.cash receipt 现金收入 %GAEZH,2sG
104.cash disbursement 现金支出 bj7v <G|Y
105.bank statement 银行对账单 {+Eq{8m`
106.bank reconciliation 银行存款余额调节表 \5J/?
107.balance sheet date 资产负债表日 C,K P!B{
108.net realizable value 可变现净值 3C.bzw^
109.storeroom 仓库 &C?]n.A
110.sale invoice 销售发票 *!Xhy87%Z)
111.price list 价目表 4j/8Otn
112.positive confirmation request 积极式询证函 :U?Kwv8 s
113.negative confirmation request 消极式询证函 Cgt{5
114.purchase requisition 请购单 T#T!a0
115.receiving report 验收报告 QarA.Ne~
116.gross margin 毛利 "Sl";.
117.manufacturing overhead 制造费用 U{HJNftdpm
118.material requisition 领料单 qdzc"-gH`
119.inventory-taking 存货盘点 AWGeK-^
120.bond certificate 债券 t+ Fm?
121.stock certificate 股票 RzNv|
122.audit report 审计报告 5&6S["lt
123.entity 被审计单位 7Ij FSN
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124.addressee of the audit report 审计报告的收件人 ~g)gXPjke
125.unqualified opinion 无保留意见 *y7^4I-J
126.qualified opinion 保留意见 g3j@o/Y
127.disclaimer of opinion 无法表示意见 kyz_r6
128.adverse opinion 否定意见 m ?LOd9
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A (1)ABC 作业基础成本计算 iYBs )
A (2)absorbed overhead 已吸收制造费用 8L.Y0_x
A (3)absorption costing 吸收成本计算 "5]GEzM3O
A (4)account 账户,报表 Z&YW9de@
A (5)accounting postulate 会计假设 4R@3jGXb8q
A (6)accounting series release 会计公告文件 7+=fD|Cl
A (7)accounting valuation 会计计价 <T<?7SE+
A (8)account sale 承销清单 H<g-
Bhv
A (9)accountability concept 经营责任概念 T[L
A (10)accountancy 会计职业 =p:D_b
A (11)accountant 会计师 #\o
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A (12)accounting 会计 <SO
C
A (13)agency cost 代理成本 BY6QJkI9x
A (14)accounting bases 会计基础 G^5
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A (15)accounting manual 会计手册
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A (16)accounting period 会计期间 !3}vl
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A (17)accounting policies 会计方针 EnZrnoGM
A (18)accounting rate of return 会计报酬率 \Ua"gS2L
A (19)accounting reference date 会计参照日 -@e9!/GP,
A (20)accounting reference period 会计参照期间 A)&OR]0[
A (21)accrual concept 应计概念 Tw);`&Ulo
A (22)accrual expenses 应计费用 C4]vq+
A (23)acid test ration 速动比率(酸性测试比率) ! ai, \
A (24)acquisition 购置 u-yQP@^H
A (25)acquisition accounting 收购会计 #:e52=
A (26)activity based accounting 作业基础成本计算 +.NopI3:
A (27)adjusting events 调整事项 n;y<!L7
A (28)administrative expenses 行政管理费 O\=3{
A (29)advice note 发货通知 -(ABQgSO]
A (30)amortization 摊销 A9!%H6
A (31)analytical review 分析性检查 CFkM}`v0
A (32)annual equivalent cost 年度等量成本法 N)WAzH
A (33)annual report and accounts 年度报告和报表 vn9_tL&
A (34)appraisal cost 检验成本 u+~Ta
A (35)appropriation account 盈余分配账户 #B_
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A (36)articles of association 公司章程细则 =i
4 Ds
A (37)assets 资产 gyondcF
A (38)assets cover 资产保障 -tlRe12
A (39)asset value per share 每股资产价值 EQET:a:g
A (40)associated company 联营公司 :"#EQq]ct
A (41)attainable standard 可达标准 ECWn/4Aws
]2+7?QL,
A (42)attributable profit 可归属利润 jqhd<w
A (43)audit 审计 Kzfa4C
A (44)audit report 审计报告
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A (45)auditing standards 审计准则 6V
KsX+sd
A (46)authorized share capital 额定股本 KW
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A (47)available hours 可用小时 HY4X;^hF
A (48)avoidable costs 可避免成本 OEnJ".&V
B (49)back-to-back loan 易币贷款
.;8T*
B (50)backflush accounting 倒退成本计算 b7^VWX%
B (51)bad debts 坏帐 |<t"O
B (52)bad debts ratio 坏帐比率 2j+v
\pjYC
B (53)bank charges 银行手续费 J*vy-[w
B (54)bank overdraft 银行透支 mx y>
B (55)bank reconciliation 银行存款调节表 iP6$;Y{ZA
B (56)bank statement 银行对账单 /pt%*;H
B (57)bankruptcy 破产 *tC]Z&5
B (58)basis of apportionment 分摊基础 :
n4
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B (59)batch 批量 &9g4/c-?$
B (60)batch costing 分批成本计算 hz\Fq1
B (61)beta factor B(市场)风险因素 hiZE8?0+~N
B (62)bill 账单 Pwn"!pk
B (63)bill of exchange 汇票 7@NAky(
B (64)bill of landing 提单 gNY}`'~hr
B (65)bill of materials 用料预计单 wws)**]J8
B (66)bill payable 应付票据 !/^i\)j>](
B (67)bill receivable 应收票据 2>Bx/QF@<
B (68)bin card 存货记录卡 4mq+{c0
B (69)bonus 红利 k>I[U}h
B (70)book-keeping 薄记 F:"<4hiA"
B (71)Boston classification 波士顿分类 eLXG _Qb"
B (72)breakeven chart 保本图 :Y`cgi0vkd
B (73)breakeven point 保本点 g}
7FR({b
B (74)breaking-down time 复位时间 CZcnX8P'8
B (75)budget 预算 +P2f<~
B (76)budget center 预算中心 Z[[o u?c
B (77)budget cost allowance 预算成本折让 g!;k$`@{E'
B (78)budget manual 预算手册 ]PJb 9$f2
B (79)budget period 预算期间 .>NhC"
B (80)budgetary control 预算控制 @.T(\Dq^
B (81)budgeted capacity 预算生产能力 .]}kOw:(#
B (82)burden 制造费用 # Y/.%ch.
B (83)business center 经营中心 P~$FgAV
B (84)business entity 营业个体 MQ>.^]
B]o
B (85)business unit 经营单位 l=G=J( G
B (86)buy-out management 管理性购买产权 bU9B2'%E
B (87)by-product 副产品 b0|q@!z>
C (88)called-up share capital 催缴股本 /R7qR#
C (89)capacity 生产能力 )xYv$6=
C (90)capacity ratios 生产能力比率 /*\pm!]._^
C (91)capital 资本 |d\rCq >
C (92)capital assets pricing model资本资产计价模式 b
37P[Q3
C (93)capital commitment 承诺资本 &"]Uh
C (94)capital employed 已运用的资本 d5mhk[p7\J
C (95)capital expenditure 资本支出 *)+1BYMo
C (96)capital expenditureauthorization 资本支出核准 iLiEh2%P
C (97)capital expenditure control 资本支出控制 *vqlY[2Ax
C (98)capital expenditure proposal资本支出申请 U+gOojRy{
C (99)capital funding planning 资本基金筹集计划 ihivJZ
C (100)capital gain 资本收益 -7\Rl3c
C (101)capital investment appraisal资本投资评估 T7`9[
C (102)capital maintenance 资本保全 h$7rEs
C (103)capital resource planning 资本资源计划 wmbjL=f
Ia
C (104)capital surplus 资本盈余 e]R`B}vO
C (105)capital turnover 资本周转率 AW3\>WC
C (106)card 记录卡 <>\s#Jf/
C (107)cash 现金 P[{qp8(g
C (108)cash account 现金账户 )vVt{g
C (109)cash book 现金账薄 vM@2C'
C (110)cash cow 金牛产品 wG6@.;3
C (111)cash flow 现金流量 n46A
C (112)cash discounted 现金贴现 P9h]Bu
C (113)cash flow budget 现金流量预算 m:|jv|f
C (114)cash flow statement 现金流量表 rF C 6"_
C (115)cash ledger 现金分类账 f@U\2r
C (116)cash limit 现金限额 vpR^G`/
C (117)CCA 现时成本会计 ` QC
C (118)center 中心 5y]1v
C (119)changeover time 变更时间 F)P"UQ!\
C (120)chartered entity 特许经济个体 0IU>KGJ-0s
C (121)cheque 支票 '6U~|d
C (122)cheque register 支票登记薄 <-KHy`u
C (123)coin analysis 零钱分类 h&Thq52R
C (124)classification 分类 ) wkh
C (125)clock card 工时卡 h
m#S4/=#
C (126)code 代码 \\;i
C (127)commitment accounting 承诺确认会计 jM`)Nd
C (128)common cost 共同成本 zs#s"e:jeR
C (129)company limited byguarantee 有限担保责任公司 U^jxKBq^
C (130)company limited shares 股份有限公司 90JD`Nz
C (131)competitive position 竞争能力状况 (bEX"U-
C (132)concept 概念 `CCuwe<v
C (133)conglomerate 跨行业企业 BxR%\
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 C? pi8Xg
C (136)consolidation accounting 合并会计 8vFt<k}G
C (137)consortium 财团 Wr3j8"f/
C (138)contingency plan 应急计划 u{Jv6K,
C (139)contingent liabilities 或有负债 ,nn5LQ|l.j
C (140)continuous operation 连续生产 jIY
C (141)contra 抵消 "-aak )7w
C (142)contract cost 合同成本 *Z0 Y:"
C (143)contract costing 合同成本计算 #T\Yi|Qs#
C (144)contribution 贡献毛益 %ux%=@%
C (145)contribution centre 贡献中心 !e~Yp0gX#
C (146)contribution chart 贡献图
~" \qX+
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {v&c5B~,\
C (148)contribution to salesration 贡献毛益对销售比率 @\-i3EhR
C (149)control 控制 zh5'oE&[yC
C (150)control account 控制帐户
l5sBDiir%
C (151)control limits 控制限度 =gI;%M\'
C (152)controllability concept 可控制概念 hw[ jVx
C (153)controllable cost 可控制成本 \QF\Bh
C (154)conversion cost 加工成本 =+um:*a.
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 LxqK@Q<B
C (156)corporate appraisal 公司评估 <~aQ_l
C (157)corporate planning 公司计划 eL)*
K> T
C (158)corporate social reporting 公司社会报告 Wxjv=#3
C (159)corporation 股份公司 u{%gB&nC
C (160)cost 成本 |ocIp/$
C (161)cost account 成本帐户 nya-Io.
C (162)cost accounting 成本会计 oK3uGPi
C (163)cost accounting manual 成本手册 O6rrv,+_L
C (164)cost accounts calendar 成本报表的日历时间 B<.XowT'
C (165)cost adjustment 成本调整 !]bXHT&!R
C (166)cost allocation 成本分配 =[Lo9Sg
C (167)cost apportionment 成本分摊 .<`W2*1
C (168)cost attribution 成本归属 -$pS
{q;
C (169)cost audit 成本审计 &cj/8A5-
C (170)cost behaviour 成本性态 oicett=5
C (171)cost benefit analysis 成本效益分析 {0(:7IY,
C (172)cost center 成本中心 a
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C (173)cost driver 成本动因