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注会《审计》英语常用词汇 ~V:@4P
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1.audit 审计 +o*&JoC
2.attestation 鉴证 V+y yy-/
3.credibility 可信赖程度 :"utFBO
4.audit of financial statements 财务报表审计 x_eR/B>
5.agreed-upon procedures 执行商定程序 7L"Pe'Hw
6.high levels of assurance 高水平保证 NMCMY<o
7.compilation 编制 |OVD*A
8.reliability 可靠性 UwQyAD]Ht
9.relevance 相关性 9[7Gxmf
10.professional skepticism 职业谨慎 hOTqbd}
11.objectivity 客观性 ]u(EEsG/
12. professional competence 专业胜任能力 @4EC z>Q
13.Senior/CPA-in-charge 项目经理 ^|+;~3<J
14.audit engagement letter 业务约定书 =w#sCy
15.recurring audit 连续审计 c7[+gc5}
16.the client 委托人 ^@a|s
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17.change CPA 更换注册会计师 )c"m:3D@
18.the existing CPA 现任注册会计师 5kju{2`GF
19.the successor CPA 后任注册会计师 s+jL BY
20.the preceding CPA前任注册会计师 +:#x!i;W8[
21.issue the audit report 出具审计报告 '
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22.expert 专家 x,~ ys4
23.the board of directors 董事会 `
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24.knowledge of the entity‘ s business 了解被审计单位情况 <6(&w9WY
25.assess material misstatement risks评估重大错报风险 h+<F,0
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 ?--EIA8mfp
27.a general knowledge of —— 初步了解―――的情况 9R6]OL)p
28.a more knowledge of—— 进一步了解的情况 oTjsiXS
29.the prior year‘s working papers 以前年度工作底稿 +uD4$Wt_F
30.minutes of meeting 会议纪要 S~+er{,ht4
31.business risks 经营风险 Vw~st1",[
32.appropriateness 适当性 I6B`G Im5
33.accounting estimate 会计估计 I\FBf&~
34.management representations 管理层声明 y {PUklq
35.going concern assumption 持续经营假设 #3WKm*T/
36.audit plan 审计计划 g
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37.significant audit areas 重点审计领域 zZ11J0UI
38.error 错误 8qi6>}A
39.fraud舞弊 m[t4XK
40.modified or additional procedures 修改或追加审计程序 ;
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41.misappropriation of assets 侵占资产 /`b(} m
42.transactions without substance 虚假交易 R3`h$`G
43.unusual pressures 异常压力 8M DX()Bm
44.the suspected noncompliance 涉嫌存在违法行为 HLYTt)f}
45.materialiy 重要性 OlwORtWzZ
46.exceed the materiality level 超过重要性水平 P
nxx W?
47.approach the materiality level 接近重要性水平 QwaAGUA
48.an acceptably low level 可接受水平 w.2[Xx~
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 *;noZ9{"+
50.misstatements or omissions 错报或漏报 erW[q
51.aggregate 总计 GOII
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52.subsequent events 期后事项 J_H=GHMp}
53.adjust the financial statements 调整财务报表
d77->FX2
54.perform additional audit procedures 实施追加的审计程序 Q-qM"8I
55.audit risk 审计风险 BnL [C:|
56.detection risk 检查风险 U fzA/
57.inappropriate audit opinion 不适当的审计意见 :qQpBr$
58.material misstatement 重大的错报 NPFrn[M$
59.tolerable misstatement 可容忍错报 d;-/F b{4
60.the acceptable level of detection risk 可接受的检查风险 j18qY4Gw)
61.assessed level of material misstatement risk 重大错报风险的评估水平 !jIpgs5
62.simall business 小规模企业 -x)zyq6
63.accounting system 会计系统 ;<9 dND
64.test of control 控制测试 >Wbt_%dKy
65.walk-through test 穿行测试 #go!"HL
66.communication 沟通 rpZ^R}B%*v
67.flow chart 流程图 m/`"~@}&
68.reperformance of internal control 重新执行 Gop;!aV1*
69.audit evidence 审计证据 Z|h&Zd1z
70.substantive procedures 实质性程序 \en}8r9cy
71.assertions 认定 AusCU~:>
72.esistence 存在 n.a55uy
73.occurrence 发生 3,QsB<9Is
74.completeness 完整性 +$b_,s
75.rights and obligations 权利和义务 !RJuH;8
76.valuation and allocation 计价和分摊 =WYI|3~Cz
77.cutoff 截止 oOU?6nq
78.accuracy 准确性
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79.classification 分类 .YT&V
80.inspection 检查 \U0p?wdr:
81.supervision of counting 监盘 (1|_Nr
82.observation 观察 Eed5sm$H
83.confirmation 函证 "/O`#Do/
84.computation 计算 h
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85.analytical procedures 分析程序 EzXGb
86.vouch 核对 `h:$3a:5
87.trace 追查 S\F;b{S1
88.audit sampling 审计抽样 'rX!E,59
89.error 误差 n&`=.[+A
90.expected error 预期误差 xjplJ'jB
91.population 总体
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92.sampling risk 抽样风险 n&51_.@
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93.non- sampling risk 非抽样风险 T/A[C
94.sampling unit 抽样单位 :ziV3jRM
95.statistical sampling 统计抽样 $Eo)i
96.tolerable error 可容忍误差 $eI=5
97.the risk of under reliance 信赖不足风险 Do3g^RD#
98.the risk of over reliance 信赖过度风险 _9^
99.the risk of incorrect rejection 误拒风险 JIGoF
100. the risk of incorrect acceptance 误受风险 !@r1B`]j+"
101.working trial balance 试算平衡表 t81}jD
102.index and cross-referencing 索引和交叉索引 ep<O?7@j-G
103.cash receipt 现金收入 ^hpdre"
104.cash disbursement 现金支出 [|XMR=\>
105.bank statement 银行对账单 7AE
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106.bank reconciliation 银行存款余额调节表 |#6B<'e'
107.balance sheet date 资产负债表日 OF4iGFw
108.net realizable value 可变现净值 0E6tH&
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109.storeroom 仓库 VS W:h
110.sale invoice 销售发票 K%+[2
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111.price list 价目表 (zVT{!z
112.positive confirmation request 积极式询证函 2hlb$N-hk
113.negative confirmation request 消极式询证函 $rb
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114.purchase requisition 请购单 gCVgL]jj(
115.receiving report 验收报告 WB:NV=&^
116.gross margin 毛利 KfSI6
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117.manufacturing overhead 制造费用 ^F>C|FJ2
118.material requisition 领料单 pCE,l'Xa
119.inventory-taking 存货盘点 yBd#*3K1
120.bond certificate 债券 N3_r
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121.stock certificate 股票 lk$@8h$vS
122.audit report 审计报告 baD`k?](
123.entity 被审计单位 {hS9FdWA;
124.addressee of the audit report 审计报告的收件人 sS 5aJ}Qs
125.unqualified opinion 无保留意见 G,VTFM6
126.qualified opinion 保留意见 4\cJ}p}LZ{
127.disclaimer of opinion 无法表示意见 $50/wb6s
128.adverse opinion 否定意见 |KV|x^fJ
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A (1)ABC 作业基础成本计算 vZDM}u
A (2)absorbed overhead 已吸收制造费用 @Kx@ 2#~b
A (3)absorption costing 吸收成本计算 ~^&]8~m*d
A (4)account 账户,报表 O}Ipg[h
A (5)accounting postulate 会计假设 :sf(=Y.qA
A (6)accounting series release 会计公告文件 6AM-^S@
A (7)accounting valuation 会计计价 rq[+p
A (8)account sale 承销清单 )L)jvCw,e
A (9)accountability concept 经营责任概念 {Qe7/ln!
A (10)accountancy 会计职业 gPo3jw o$
A (11)accountant 会计师 e^N6h3WF
A (12)accounting 会计 *J ]2"~_.
A (13)agency cost 代理成本 ?89K
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A (14)accounting bases 会计基础 @v#]+9F
A (15)accounting manual 会计手册 7Fg-}lJAC
A (16)accounting period 会计期间 -<Wv7FNpD
A (17)accounting policies 会计方针 SuO@LroxTB
A (18)accounting rate of return 会计报酬率 3gUGfedi
A (19)accounting reference date 会计参照日 6X2~30pdE
A (20)accounting reference period 会计参照期间 )A@i2I
A (21)accrual concept 应计概念 ODggGB` H`
A (22)accrual expenses 应计费用 MmZs|pXk
A (23)acid test ration 速动比率(酸性测试比率) Z=L~W,0'
A (24)acquisition 购置 o7qZy |\4S
A (25)acquisition accounting 收购会计 D2060ze
A (26)activity based accounting 作业基础成本计算 .L#xX1qr
A (27)adjusting events 调整事项 L.cGt"{
A (28)administrative expenses 行政管理费 >ZE
8EL
A (29)advice note 发货通知 "@!B"'xg
A (30)amortization 摊销 9d\B*OU
A (31)analytical review 分析性检查 P5qY|_
A (32)annual equivalent cost 年度等量成本法 {JJq/[j
A (33)annual report and accounts 年度报告和报表 1ymq7F(2
A (34)appraisal cost 检验成本 &
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A (35)appropriation account 盈余分配账户 8hKyp5(%l
A (36)articles of association 公司章程细则 -0 e&>H%
A (37)assets 资产 [K*>W[n
A (38)assets cover 资产保障 $@ous4&
A (39)asset value per share 每股资产价值 @TvoCDeI
A (40)associated company 联营公司 b?=>)':f
A (41)attainable standard 可达标准 &s+F+8"P+
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A (42)attributable profit 可归属利润 ;RmL'
A (43)audit 审计 ggy 7p44
A (44)audit report 审计报告 /5PV|o
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A (45)auditing standards 审计准则 =:4vRq
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A (46)authorized share capital 额定股本 #dd-rooQuD
A (47)available hours 可用小时 p^E}%
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A (48)avoidable costs 可避免成本 -C>q,mDJZ
B (49)back-to-back loan 易币贷款 UP8=V>T02
B (50)backflush accounting 倒退成本计算 "TLY:V
B (51)bad debts 坏帐 53i7:1[uV
B (52)bad debts ratio 坏帐比率 OYj4G?c
B (53)bank charges 银行手续费 VSxls
B (54)bank overdraft 银行透支 XDot3)2`
B (55)bank reconciliation 银行存款调节表 ,{pC1A@s
B (56)bank statement 银行对账单 U&(TqRi,
B (57)bankruptcy 破产 pejG%pJ
B (58)basis of apportionment 分摊基础 bnm3
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B (59)batch 批量
ZeL v!
B (60)batch costing 分批成本计算 7jf%-X
B (61)beta factor B(市场)风险因素 M_ GN
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B (62)bill 账单 2E*k@
B (63)bill of exchange 汇票 m9&MTRD\
B (64)bill of landing 提单 No
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B (65)bill of materials 用料预计单
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B (66)bill payable 应付票据 09r0Rb
B (67)bill receivable 应收票据 SviGLv;oR
B (68)bin card 存货记录卡 hPM:=@N$
B (69)bonus 红利 ;)SWUXa;{
B (70)book-keeping 薄记 ~@v<B
I
B (71)Boston classification 波士顿分类 WX2w7O'R
B (72)breakeven chart 保本图 ~<)CI0=
B (73)breakeven point 保本点 Gx$rk<;ZW
B (74)breaking-down time 复位时间 I1TzPe
B (75)budget 预算 |.q K69
B (76)budget center 预算中心 ,o_Ur.UJ
B (77)budget cost allowance 预算成本折让 ]h`<E~
B (78)budget manual 预算手册 9uRs@]i
B (79)budget period 预算期间 ToNRY<!
B (80)budgetary control 预算控制 J4xJGO
B (81)budgeted capacity 预算生产能力 DM73
Nn^5
B (82)burden 制造费用 OFyZY@B-C~
B (83)business center 经营中心 L,
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B (84)business entity 营业个体 qM|-2Zl!+
B (85)business unit 经营单位 6?CBa]
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B (86)buy-out management 管理性购买产权 (ohza<X;6
B (87)by-product 副产品 .ZB/!WiF
C (88)called-up share capital 催缴股本 hZudVBn
C (89)capacity 生产能力 ?
7H'#l
C (90)capacity ratios 生产能力比率 l$:.bwXXO
C (91)capital 资本 Wb|xEwq d`
C (92)capital assets pricing model资本资产计价模式 "]"!"#aMv
C (93)capital commitment 承诺资本 N?7vcN+-t)
C (94)capital employed 已运用的资本 p-6(>,+E[
C (95)capital expenditure 资本支出 YTtuR`
C (96)capital expenditureauthorization 资本支出核准 I
O
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C (97)capital expenditure control 资本支出控制 z@_9.n]
C (98)capital expenditure proposal资本支出申请 Dn}Wsd=
C (99)capital funding planning 资本基金筹集计划 H,?)6pZ
C (100)capital gain 资本收益 S!/N
lSr<
C (101)capital investment appraisal资本投资评估 77:s=)
C (102)capital maintenance 资本保全 d+6 by,'
C (103)capital resource planning 资本资源计划 U;QN+fF]u
C (104)capital surplus 资本盈余 x+L
G4++
C (105)capital turnover 资本周转率 |&>!"27;w
C (106)card 记录卡 e-taBrl;
C (107)cash 现金 jMT];%$[
C (108)cash account 现金账户 l9 K 3E<g
C (109)cash book 现金账薄 0Q
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C (110)cash cow 金牛产品 \[-z4Fxg|'
C (111)cash flow 现金流量 {O"?_6',
C (112)cash discounted 现金贴现 V&'
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C (113)cash flow budget 现金流量预算 zeXMi:X
C (114)cash flow statement 现金流量表 q$;'
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C (115)cash ledger 现金分类账 R]-
$]koQO
C (116)cash limit 现金限额 7=o2$
C (117)CCA 现时成本会计 ddR_+B*H
C (118)center 中心 WdA6Y
C (119)changeover time 变更时间 Z1(-FT6O
C (120)chartered entity 特许经济个体 =h083|y>
C (121)cheque 支票 /!r#=enG7
C (122)cheque register 支票登记薄 0'DlsC/`*
C (123)coin analysis 零钱分类 'm;M+:l
6
C (124)classification 分类 owA0I'|V-A
C (125)clock card 工时卡 ~vCfMV[F
C (126)code 代码 +Rtz`V1d
C (127)commitment accounting 承诺确认会计 %PsDS
C (128)common cost 共同成本 lZ3o3"
C (129)company limited byguarantee 有限担保责任公司 #$vef
C (130)company limited shares 股份有限公司 U2 tsHm.O
C (131)competitive position 竞争能力状况 ")q{>tV
C (132)concept 概念 ~N i#xa
C (133)conglomerate 跨行业企业 ^jO$nPDd
C (134)consistency concept 一致性概念 ~~.v*C[
C (135)consolidated accounts 合并报表 ]g>@r.Nc
C (136)consolidation accounting 合并会计 [N|/d#
C (137)consortium 财团 -zeodv7
C (138)contingency plan 应急计划 Z66b>.<8
C (139)contingent liabilities 或有负债 :Rs% (Z
C (140)continuous operation 连续生产 %^L:K5V
C (141)contra 抵消 0I.9m[<Fc
C (142)contract cost 合同成本 ZOFhX$I
C (143)contract costing 合同成本计算 ,RkL|'1l
C (144)contribution 贡献毛益 /S]W<8d
C (145)contribution centre 贡献中心 ez2 gy"
C (146)contribution chart 贡献图 `0r=ND5.
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 C +-<
C (148)contribution to salesration 贡献毛益对销售比率 hIj[#M&6
C (149)control 控制 ?kICYtY:_b
C (150)control account 控制帐户 M y:9
C (151)control limits 控制限度 N*PF&MyB
C (152)controllability concept 可控制概念 imx/hz!
C (153)controllable cost 可控制成本 $jYwV0
C (154)conversion cost 加工成本 \ B~9Ue!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 o:\RJig<
C (156)corporate appraisal 公司评估 O<R6^0B42
C (157)corporate planning 公司计划 x8a?I T.
C (158)corporate social reporting 公司社会报告 D_6GzgZ
C (159)corporation 股份公司 ILUA'T=B0
C (160)cost 成本 &gkGH<oaX
C (161)cost account 成本帐户 H=vrF - #
C (162)cost accounting 成本会计 {cF7h)j
C (163)cost accounting manual 成本手册 vqLC?{i+
C (164)cost accounts calendar 成本报表的日历时间 /j]r?KAzw
C (165)cost adjustment 成本调整 t)o #!)|
C (166)cost allocation 成本分配 Ejdw"P"
C (167)cost apportionment 成本分摊 $+IE`(Ckf
C (168)cost attribution 成本归属 ]E66'
C (169)cost audit 成本审计 8Ek<J+&|I
C (170)cost behaviour 成本性态 ]JX0:'x^
C (171)cost benefit analysis 成本效益分析 ?Z @FxW
C (172)cost center 成本中心 {
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C (173)cost driver 成本动因