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注会《审计》英语常用词汇 u)]]9G
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1.audit 审计 iGG;
2.attestation 鉴证 `mN*"1p-
3.credibility 可信赖程度 =.q
Zgcg
4.audit of financial statements 财务报表审计 F`W8\u'db
5.agreed-upon procedures 执行商定程序 GtQ$`~r
6.high levels of assurance 高水平保证 86[/NTD<-
7.compilation 编制 *\9JIi 2
8.reliability 可靠性
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9.relevance 相关性 OGgP~hd
10.professional skepticism 职业谨慎 QLx]%E\
11.objectivity 客观性 ?LP&VU1
12. professional competence 专业胜任能力 >heFdKq1
13.Senior/CPA-in-charge 项目经理 gv7(-I
14.audit engagement letter 业务约定书 cVrses^yE
15.recurring audit 连续审计 }]0f -}
16.the client 委托人 t@KN+
C
17.change CPA 更换注册会计师 K OZHz`1!
18.the existing CPA 现任注册会计师 Z)RoFD1]C
19.the successor CPA 后任注册会计师 $ b Q4[
20.the preceding CPA前任注册会计师 Tvd=EO
21.issue the audit report 出具审计报告 p&Usl.
22.expert 专家 ~-r*2bR
23.the board of directors 董事会 PCxv_Svf
24.knowledge of the entity‘ s business 了解被审计单位情况
'g<0MOq{
25.assess material misstatement risks评估重大错报风险 1BQB8i-,
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 i3T]<&+j5
27.a general knowledge of —— 初步了解―――的情况 yqdhLX|Mk
28.a more knowledge of—— 进一步了解的情况 4~<
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29.the prior year‘s working papers 以前年度工作底稿 V~rF`1+5N
30.minutes of meeting 会议纪要 o<\CA[
31.business risks 经营风险 ?S9!;x<
32.appropriateness 适当性 Jf<+VJ>t
33.accounting estimate 会计估计 Vx1xULd
Y
34.management representations 管理层声明 %]/O0#E3Kz
35.going concern assumption 持续经营假设 C
O25
36.audit plan 审计计划 6qs
T/
37.significant audit areas 重点审计领域 `WDN T0@M
38.error 错误 &5Ai&<q"p
39.fraud舞弊 oM`[&m.,
40.modified or additional procedures 修改或追加审计程序 l1X&Nw1W
41.misappropriation of assets 侵占资产 k _)H$*
42.transactions without substance 虚假交易 $_N<! h*\
43.unusual pressures 异常压力 aBX^Wd
44.the suspected noncompliance 涉嫌存在违法行为 &5fM8Opkd
45.materialiy 重要性 q4)8]Y2
46.exceed the materiality level 超过重要性水平 a~b^`ykcWP
47.approach the materiality level 接近重要性水平 6 /T_+K.k
48.an acceptably low level 可接受水平 vh8{*9+
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 RIXUzKLO
50.misstatements or omissions 错报或漏报 -3 }
51.aggregate 总计 tlo"tl_]
52.subsequent events 期后事项 &r\pQ};
53.adjust the financial statements 调整财务报表 R8
1z|+c|_
54.perform additional audit procedures 实施追加的审计程序 K8 Y/sHl
55.audit risk 审计风险 U0}]3a0
56.detection risk 检查风险 we6']iaV
57.inappropriate audit opinion 不适当的审计意见 5Qb%g)jZ
58.material misstatement 重大的错报 PxENLQ3a=
59.tolerable misstatement 可容忍错报 $x
T'cl/IH
60.the acceptable level of detection risk 可接受的检查风险 &M$s@FUY
61.assessed level of material misstatement risk 重大错报风险的评估水平 Q<$I,C]
62.simall business 小规模企业 i*`; /x'+
63.accounting system 会计系统 # [c`]v
64.test of control 控制测试 V!=1 !"}OG
65.walk-through test 穿行测试 tA?P$5?-*
66.communication 沟通 jBexEdH
67.flow chart 流程图 " $5J7
68.reperformance of internal control 重新执行 +'qzk>B
69.audit evidence 审计证据 V9 <!pMj
70.substantive procedures 实质性程序 .VF4?~+M-
71.assertions 认定 n dRy&[f7
72.esistence 存在 eup#.#J
73.occurrence 发生 q7-Eu4w
74.completeness 完整性 't3/< h<
75.rights and obligations 权利和义务 Ql-RbM
76.valuation and allocation 计价和分摊 ;5 W|#{I
77.cutoff 截止 R3;GMe@D#
78.accuracy 准确性 ?A7&SdJaO
79.classification 分类 ?YR/'Vq97
80.inspection 检查 |ToCRM
81.supervision of counting 监盘 ;5tSXgGw7
82.observation 观察 /M>8ad
83.confirmation 函证 M%H
<F3
84.computation 计算 ]wLHe2bEu
85.analytical procedures 分析程序 FilHpnQCt
86.vouch 核对
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87.trace 追查 GJW>8*&&(
88.audit sampling 审计抽样 9H5S@w[je
89.error 误差 ~fLuys`*:
90.expected error 预期误差 pNF
L;k+p}
91.population 总体 2[i:bksjW
92.sampling risk 抽样风险 mq@2zE`.(
93.non- sampling risk 非抽样风险 o$I% 1
94.sampling unit 抽样单位 4}B9y3W:v
95.statistical sampling 统计抽样 ;j]0GD,c$
96.tolerable error 可容忍误差 :Mr _/t2(
97.the risk of under reliance 信赖不足风险 ws:@Pe4AF
98.the risk of over reliance 信赖过度风险 ;' !G?)PZ
99.the risk of incorrect rejection 误拒风险 9W$
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100. the risk of incorrect acceptance 误受风险 9j458Yd4*
101.working trial balance 试算平衡表 \gferWm
102.index and cross-referencing 索引和交叉索引 $fSV8 n;Y
103.cash receipt 现金收入 0sW=;R2
104.cash disbursement 现金支出 +5(
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105.bank statement 银行对账单 nunTTE,iq%
106.bank reconciliation 银行存款余额调节表 dwOB)B@{H
107.balance sheet date 资产负债表日 }9[E+8L1
108.net realizable value 可变现净值 w4Nm4To
109.storeroom 仓库 !gv/ jdF
110.sale invoice 销售发票 d*ch.((-
111.price list 价目表 HJT}v/FZ
112.positive confirmation request 积极式询证函 d0YN:lJc
113.negative confirmation request 消极式询证函 UCzIOxp}
114.purchase requisition 请购单 MKS
iOM
115.receiving report 验收报告 @O b$w1c
116.gross margin 毛利 C5;=!B
117.manufacturing overhead 制造费用 6jFc'
118.material requisition 领料单 o9+"6V|.
119.inventory-taking 存货盘点 &VtTUy}
120.bond certificate 债券 U-(2;F)
121.stock certificate 股票 f Co- ony
122.audit report 审计报告 SBo>\<@
123.entity 被审计单位 mZsftby}
124.addressee of the audit report 审计报告的收件人 ]MJyBz+k
125.unqualified opinion 无保留意见 hmJ{'D1"
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 GEU:xn
128.adverse opinion 否定意见 tW;?4}JR
k4iu`m@^H
A (1)ABC 作业基础成本计算 a]^hcKo4
A (2)absorbed overhead 已吸收制造费用 7)sEW#d!
A (3)absorption costing 吸收成本计算 "HTp1
A (4)account 账户,报表 VR/7CI4=
A (5)accounting postulate 会计假设 lquY_lrri
A (6)accounting series release 会计公告文件 kBYZNjSz
A (7)accounting valuation 会计计价 Dpp3]en.
A (8)account sale 承销清单 a=bP
A (9)accountability concept 经营责任概念 &!uw;|%
A (10)accountancy 会计职业 46c7f*1l
A (11)accountant 会计师 D@"g0SW4
A (12)accounting 会计 ')%Kv`hz
A (13)agency cost 代理成本 ,Oojh;P_
A (14)accounting bases 会计基础 X6s6fu;
A (15)accounting manual 会计手册 c%-s_8zvi
A (16)accounting period 会计期间 ],vUW#6$N
A (17)accounting policies 会计方针 9{bG @g
A (18)accounting rate of return 会计报酬率 |r*btyOJk
A (19)accounting reference date 会计参照日 \ZiZX$
A (20)accounting reference period 会计参照期间 Kr $R "
A (21)accrual concept 应计概念 Cw1Jl5OVZ
A (22)accrual expenses 应计费用 c(jF^
0~
A (23)acid test ration 速动比率(酸性测试比率) $!P(Q
A (24)acquisition 购置 Z(LDA
ZG
A (25)acquisition accounting 收购会计 sdP% Y<eAT
A (26)activity based accounting 作业基础成本计算 ~7aBli=
A (27)adjusting events 调整事项 Ek\fx*Lz
A (28)administrative expenses 行政管理费 J~7E8
A (29)advice note 发货通知 {H
OvJ`tM
A (30)amortization 摊销
KfpDPwP@
A (31)analytical review 分析性检查 $#ks`$vM
A (32)annual equivalent cost 年度等量成本法 F?=(4Pyvu
A (33)annual report and accounts 年度报告和报表 /5M@>A^?'
A (34)appraisal cost 检验成本 G!},jO*"
A (35)appropriation account 盈余分配账户 F#S^Q`
A (36)articles of association 公司章程细则 *yp}#\rk
A (37)assets 资产 AD$k`Cj
A (38)assets cover 资产保障 DE3>F^ j
A (39)asset value per share 每股资产价值 3vTX2e.w
A (40)associated company 联营公司 |0:&dw?*!
A (41)attainable standard 可达标准 Pnq[r2#]:
w$ Lpuun{
A (42)attributable profit 可归属利润 @=ABO"CQ
A (43)audit 审计 L12m ;
A (44)audit report 审计报告 J0xOB;rd
A (45)auditing standards 审计准则 3f9J!B`n
A (46)authorized share capital 额定股本 zRtaO'G(
A (47)available hours 可用小时 -Si'[5@
A (48)avoidable costs 可避免成本 ^luAX
}*
B (49)back-to-back loan 易币贷款 sOA!Sl
B (50)backflush accounting 倒退成本计算 v|acKux=t
B (51)bad debts 坏帐 F XJI,(:-
B (52)bad debts ratio 坏帐比率 &$uQ$]&H
B (53)bank charges 银行手续费 OD5c,IkWB
B (54)bank overdraft 银行透支 oj*5m+:>a
B (55)bank reconciliation 银行存款调节表 TA;
B (56)bank statement 银行对账单 =mV1jGqX
B (57)bankruptcy 破产 !f\,xa|M
B (58)basis of apportionment 分摊基础 3XY;g{`=q
B (59)batch 批量 +T:F :X`
B (60)batch costing 分批成本计算 F`,XB[}2
B (61)beta factor B(市场)风险因素 tj 6 #lM9
B (62)bill 账单 5sui*WH
B (63)bill of exchange 汇票 !fF1tW
B (64)bill of landing 提单 [B3qZ"
B (65)bill of materials 用料预计单 m}w~ d /
B (66)bill payable 应付票据 :NJb<%
$
B (67)bill receivable 应收票据 Gy0zh|me
B (68)bin card 存货记录卡 N}x\Ll
B (69)bonus 红利 Rb=T'x'
B (70)book-keeping 薄记 g[fCvWm#d
B (71)Boston classification 波士顿分类 )M(; :#le
B (72)breakeven chart 保本图 yiyyw,iy
B (73)breakeven point 保本点 +@D [%l|
B (74)breaking-down time 复位时间 g(xuA^~J
B (75)budget 预算 {IEc{y7?gO
B (76)budget center 预算中心 A `\2]t$z
B (77)budget cost allowance 预算成本折让 ,Zs:e.
B (78)budget manual 预算手册 b0Pq
P<{ t
B (79)budget period 预算期间 LY}%|w
B (80)budgetary control 预算控制 9ui_/[K
B (81)budgeted capacity 预算生产能力 kQ4-W9u
B (82)burden 制造费用 f ?:
o
B (83)business center 经营中心 K~"uZa^s
B (84)business entity 营业个体 H%NP4pK
B (85)business unit 经营单位 s,>_kxuX
B (86)buy-out management 管理性购买产权 [*zB
vj}G
B (87)by-product 副产品 v-2_#
C (88)called-up share capital 催缴股本 TR3_!0
C (89)capacity 生产能力 KK"uSC
C (90)capacity ratios 生产能力比率 jSVIO v:
C (91)capital 资本 =YlsJ={h
C (92)capital assets pricing model资本资产计价模式 I3uS?c
C (93)capital commitment 承诺资本 bmN'{09@
C (94)capital employed 已运用的资本 }MBxfZ 4I
C (95)capital expenditure 资本支出 F?Cx"JYix
C (96)capital expenditureauthorization 资本支出核准 Wk w.
z
C (97)capital expenditure control 资本支出控制 cLl=?^DB
C (98)capital expenditure proposal资本支出申请 .}gGtH,b3
C (99)capital funding planning 资本基金筹集计划 .s-X%%e\
C (100)capital gain 资本收益 M]&F1<
C (101)capital investment appraisal资本投资评估 7+wy`xi
C (102)capital maintenance 资本保全 6
$-Ex
C (103)capital resource planning 资本资源计划
Z
4,nl
C (104)capital surplus 资本盈余 7i?"akr4
C (105)capital turnover 资本周转率 WVDkCo@
C (106)card 记录卡 @{
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C (107)cash 现金 Vg9nb
C (108)cash account 现金账户 Htd-E^/
C (109)cash book 现金账薄 kBZnR$Cl
C (110)cash cow 金牛产品 z0[_5Cm/
C (111)cash flow 现金流量 k2
{*WF
C (112)cash discounted 现金贴现 O>UG[ZgW
C (113)cash flow budget 现金流量预算 ?,8|K B
C (114)cash flow statement 现金流量表 \xD.rBbt
C (115)cash ledger 现金分类账 vAZc.=+ >
C (116)cash limit 现金限额 =\mAvVe
C (117)CCA 现时成本会计 .OI&Zm-
C (118)center 中心 1fwjW
0t
C (119)changeover time 变更时间 I6?n>
C (120)chartered entity 特许经济个体 C-Y~T;53
C (121)cheque 支票 Q?df5{6
C (122)cheque register 支票登记薄 NzB"u+jB
C (123)coin analysis 零钱分类 "%$jl0i_c
C (124)classification 分类 ! h7?
Ap
C (125)clock card 工时卡 fLM5L_S}Y
C (126)code 代码 +>BLox6
C (127)commitment accounting 承诺确认会计 -Lh\]
C (128)common cost 共同成本 <1i:Z*l.
C (129)company limited byguarantee 有限担保责任公司 tQz =_;jy
C (130)company limited shares 股份有限公司 3ZRi@=kWz
C (131)competitive position 竞争能力状况 }pk)\^/w/
C (132)concept 概念 GG0l\!2)
C (133)conglomerate 跨行业企业 R+va
go:
C (134)consistency concept 一致性概念 g\]2?vY.
C (135)consolidated accounts 合并报表 -1'O
C (136)consolidation accounting 合并会计 >2Z0XEe
C (137)consortium 财团 -Zs.4@GH
C (138)contingency plan 应急计划 UQZ<sp4v;
C (139)contingent liabilities 或有负债 XL9smFq
C (140)continuous operation 连续生产 h"h3SD~
C (141)contra 抵消 (bpO>4(S
C (142)contract cost 合同成本 cE(P^;7D
C (143)contract costing 合同成本计算 dw'&Av'
|E
C (144)contribution 贡献毛益 uL!QeY>k\
C (145)contribution centre 贡献中心 2>%|PQ
C (146)contribution chart 贡献图 z4GcS/3K
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
S0-f_,(
C (148)contribution to salesration 贡献毛益对销售比率 OR84/^>
C (149)control 控制 KtTlc#*KU
C (150)control account 控制帐户 &>Zm gz
C (151)control limits 控制限度 ybsQ[9_36
C (152)controllability concept 可控制概念 U$zd3a_(
C (153)controllable cost 可控制成本 z?T;2/_7
C (154)conversion cost 加工成本 +f h@m
h0[
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 `" BFvF#
C (156)corporate appraisal 公司评估 Vl"20):
C (157)corporate planning 公司计划 25e*W>SLw
C (158)corporate social reporting 公司社会报告 b)+nNqY|
C (159)corporation 股份公司 awYnlE/Z1
C (160)cost 成本 rw:z|-r
C (161)cost account 成本帐户 Uk@du7P1k
C (162)cost accounting 成本会计 T'VZ=l[
C (163)cost accounting manual 成本手册 $7J9Yzp?L
C (164)cost accounts calendar 成本报表的日历时间 G;RFY!o
C (165)cost adjustment 成本调整 v)+E!"R3.
C (166)cost allocation 成本分配 c?ZM<Y"
C (167)cost apportionment 成本分摊 #bI,;]T
C (168)cost attribution 成本归属 ^,-2";2Xh
C (169)cost audit 成本审计 i
l8n
K
C (170)cost behaviour 成本性态 dnEIR5%+.
C (171)cost benefit analysis 成本效益分析 pl#2JA8
C (172)cost center 成本中心 }%^N9AA8
C (173)cost driver 成本动因