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注会《审计》英语常用词汇 @6GM)N\{[
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1.audit 审计 (7
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2.attestation 鉴证 Xj$J}A@
3.credibility 可信赖程度 ?{q w
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4.audit of financial statements 财务报表审计 k=Ef)'
5.agreed-upon procedures 执行商定程序 49
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6.high levels of assurance 高水平保证 <Q=ES,M
7.compilation 编制 .]Z M2
8.reliability 可靠性 (?
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9.relevance 相关性 w0~iGr}P
10.professional skepticism 职业谨慎 c}mJ6Pt
11.objectivity 客观性 MCQ>BP
12. professional competence 专业胜任能力 17{]QuqNF
13.Senior/CPA-in-charge 项目经理 I(Nsm3L
14.audit engagement letter 业务约定书 %e7{ke}r
15.recurring audit 连续审计 <E@7CG.=
16.the client 委托人 H'I|tPs
17.change CPA 更换注册会计师 LH4
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18.the existing CPA 现任注册会计师 s~/]nz]"J
19.the successor CPA 后任注册会计师 UF<
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20.the preceding CPA前任注册会计师 4PiN Q'*
21.issue the audit report 出具审计报告 |]A{8BBC
22.expert 专家 2x e_Q70II
23.the board of directors 董事会 (Wq9YDD@
24.knowledge of the entity‘ s business 了解被审计单位情况 mkBQX
25.assess material misstatement risks评估重大错报风险 =
k3O4gE7
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 j`BFk>
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 }U'5j/EFZ
29.the prior year‘s working papers 以前年度工作底稿 NJUYeim;
30.minutes of meeting 会议纪要 vkq?z~GA
31.business risks 经营风险 [tMf KO
32.appropriateness 适当性 %~p_bKd~
33.accounting estimate 会计估计 EFql
g9bK
34.management representations 管理层声明 4Bx1L+Cg
35.going concern assumption 持续经营假设 <O5;w
36.audit plan 审计计划 F:pXdU-xf
37.significant audit areas 重点审计领域 r
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38.error 错误 'VJMi5Y(-
39.fraud舞弊 ? |8&!F
40.modified or additional procedures 修改或追加审计程序 HC{|D>x.
41.misappropriation of assets 侵占资产 a
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42.transactions without substance 虚假交易 k|A!5A2
43.unusual pressures 异常压力 'EZ[aY!);
44.the suspected noncompliance 涉嫌存在违法行为 %\~;I73
45.materialiy 重要性 +crAkb}i
46.exceed the materiality level 超过重要性水平 }0 <x4|=
47.approach the materiality level 接近重要性水平 lR.a3.~
48.an acceptably low level 可接受水平 8~HC0o\2
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 ,xD{A}}
V
50.misstatements or omissions 错报或漏报 l7s=b4}c
51.aggregate 总计 c+a f=ac
52.subsequent events 期后事项 3]N}k|lb%
53.adjust the financial statements 调整财务报表 <;=Y4$y[
54.perform additional audit procedures 实施追加的审计程序 c6c^9*,V
55.audit risk 审计风险 @0
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56.detection risk 检查风险 /kw4":{]
57.inappropriate audit opinion 不适当的审计意见 >t D-kzN
58.material misstatement 重大的错报 o B6"D
59.tolerable misstatement 可容忍错报 #
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60.the acceptable level of detection risk 可接受的检查风险 s=%HT fw
61.assessed level of material misstatement risk 重大错报风险的评估水平 pK'WJ
72U
62.simall business 小规模企业 =rBFMTllM
63.accounting system 会计系统 ,j_{IL690
64.test of control 控制测试 :/~vaCZ
65.walk-through test 穿行测试 3$Is==>7
66.communication 沟通 ^F" *;8$
67.flow chart 流程图 ,O[vxN1X*
68.reperformance of internal control 重新执行 Q|ik\
69.audit evidence 审计证据 y5Pw*?kn
70.substantive procedures 实质性程序 (VO Ka
71.assertions 认定 COHJJONR
72.esistence 存在 Q%eBm
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73.occurrence 发生 ~JZLfw
74.completeness 完整性 q #p)E=$
75.rights and obligations 权利和义务 Q}=RG//0*
76.valuation and allocation 计价和分摊 ("lcL2Bq
77.cutoff 截止 .oK7E(Q J
78.accuracy 准确性 /6q/`vx
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79.classification 分类 tLvli>y@
80.inspection 检查 1)YFEU&]
81.supervision of counting 监盘 <rC#1wR4
82.observation 观察 `S~u4+y]
83.confirmation 函证 5t<]|-i!
84.computation 计算 j}VOr >xz
85.analytical procedures 分析程序 RChY+3,L)
86.vouch 核对 f%|S>(
87.trace 追查 z9'0&G L
88.audit sampling 审计抽样 <GNOT"z
89.error 误差 gMGg9U$@
90.expected error 预期误差 BphF+'CM
91.population 总体 J<BdIKCma
92.sampling risk 抽样风险 +.N;h-'
93.non- sampling risk 非抽样风险 6AwnmGL(;;
94.sampling unit 抽样单位 #!5Nbe
95.statistical sampling 统计抽样 :_aY:`
96.tolerable error 可容忍误差 RyhR#
97.the risk of under reliance 信赖不足风险 8 6+>|
98.the risk of over reliance 信赖过度风险 Z|/):nVP7
99.the risk of incorrect rejection 误拒风险 f9 Xw]G9
100. the risk of incorrect acceptance 误受风险 FRg6-G/S
101.working trial balance 试算平衡表 xaS
102.index and cross-referencing 索引和交叉索引 gK<- *v
103.cash receipt 现金收入 p!a%*LfND
104.cash disbursement 现金支出 )/ZSb1!
105.bank statement 银行对账单 @\h(s#sn
106.bank reconciliation 银行存款余额调节表 %nC Uct@c
107.balance sheet date 资产负债表日 J6%op{7/
108.net realizable value 可变现净值 1(?J>{-lw
109.storeroom 仓库 UA9LI<Y
110.sale invoice 销售发票 7wqwDE
111.price list 价目表 Q:M>!|
112.positive confirmation request 积极式询证函 [T%blaSX
113.negative confirmation request 消极式询证函 Ck:J
114.purchase requisition 请购单 \k,bz0
115.receiving report 验收报告 :$tW9*\KY
116.gross margin 毛利 >'jM8=o*Ax
117.manufacturing overhead 制造费用 j41:]6
118.material requisition 领料单 "pPNlV]UA^
119.inventory-taking 存货盘点 dJ!o/y6
120.bond certificate 债券 bn`zI~WS
121.stock certificate 股票 S|J8:-
122.audit report 审计报告 %OtW\T=u
123.entity 被审计单位 u l%bo%&~
124.addressee of the audit report 审计报告的收件人 1P[Lz!C
125.unqualified opinion 无保留意见 /trc&V
126.qualified opinion 保留意见 PGKXzp'
127.disclaimer of opinion 无法表示意见 ry\']\k
128.adverse opinion 否定意见 .'a |St
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A (1)ABC 作业基础成本计算 (lnQ!4LK
A (2)absorbed overhead 已吸收制造费用 8bGq"!w-
A (3)absorption costing 吸收成本计算 _UB
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A (4)account 账户,报表 _+N^yw ,r*
A (5)accounting postulate 会计假设 ?>y-5B[K/(
A (6)accounting series release 会计公告文件 u J`&hX
A (7)accounting valuation 会计计价 DPwSg\*)
A (8)account sale 承销清单 gAj)3T@
A (9)accountability concept 经营责任概念 j VZi_de
A (10)accountancy 会计职业 (*RybKoaA
A (11)accountant 会计师 *X\c
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A (12)accounting 会计 5);#\&B
A (13)agency cost 代理成本 injmP9ed
A (14)accounting bases 会计基础 ^ ?=K
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A (15)accounting manual 会计手册 ptR
A (16)accounting period 会计期间 4BT`|(7
A (17)accounting policies 会计方针 vdm?d/0(^
A (18)accounting rate of return 会计报酬率 sb
@hGS
A (19)accounting reference date 会计参照日 XNUqZ-M:
A (20)accounting reference period 会计参照期间 9NP l]iA)
A (21)accrual concept 应计概念 Q
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A (22)accrual expenses 应计费用 O i0;.<kX
A (23)acid test ration 速动比率(酸性测试比率) iy]}1((hR
A (24)acquisition 购置 cDiz!n*.q
A (25)acquisition accounting 收购会计 tD]&e
t
A (26)activity based accounting 作业基础成本计算 h)rf6*hw
A (27)adjusting events 调整事项 .=yus[,~
A (28)administrative expenses 行政管理费 L:M9|/
A (29)advice note 发货通知 k&/)g3(N(
A (30)amortization 摊销 'j_H{kQy
A (31)analytical review 分析性检查 mr!I}I7x&x
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 zy[=OX+
A (34)appraisal cost 检验成本 U!/nD~A
A (35)appropriation account 盈余分配账户 &HK s >
A (36)articles of association 公司章程细则 ~TH5>``;gF
A (37)assets 资产 M0SH-0T;Z
A (38)assets cover 资产保障 X u):.0I
A (39)asset value per share 每股资产价值 \+3Wd$I
A (40)associated company 联营公司 0Qp'} _
A (41)attainable standard 可达标准 wYA/<0'yH
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A (42)attributable profit 可归属利润 (AG
A (43)audit 审计 R2aK5~
A (44)audit report 审计报告 X-1Vp_(,TP
A (45)auditing standards 审计准则 @$P!#z
A (46)authorized share capital 额定股本 Tr0V6TS7
A (47)available hours 可用小时 A+*oT(`
A (48)avoidable costs 可避免成本 \83A|+k
B (49)back-to-back loan 易币贷款 " ^baiN@ac
B (50)backflush accounting 倒退成本计算 /:`
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B (51)bad debts 坏帐 .w_`d'}
B (52)bad debts ratio 坏帐比率 7J;~&x
B (53)bank charges 银行手续费 L"h@`3o|
B (54)bank overdraft 银行透支 lK,=`xe
B (55)bank reconciliation 银行存款调节表 J,G9m4Z7
B (56)bank statement 银行对账单 +
MZO%4
B (57)bankruptcy 破产 *ZR@z80i
B (58)basis of apportionment 分摊基础 SMO%sZ]
B (59)batch 批量 +M##mRD
B (60)batch costing 分批成本计算 P"h\7V,d%
B (61)beta factor B(市场)风险因素 OgN1{vRFx
B (62)bill 账单 @CU|3Qg
B (63)bill of exchange 汇票 Tn0l|GRuZA
B (64)bill of landing 提单 W)!{U(X
B (65)bill of materials 用料预计单 ^:!(jiH
B (66)bill payable 应付票据 $U1kP?pR
B (67)bill receivable 应收票据 lF8dRIav
B (68)bin card 存货记录卡 Rca
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B (69)bonus 红利 Ik5jwfz
B (70)book-keeping 薄记 z|]oM#Gt
B (71)Boston classification 波士顿分类 y3nm!tjyM
B (72)breakeven chart 保本图 %<C
G|]W
B (73)breakeven point 保本点 |SP.S 0.y
B (74)breaking-down time 复位时间 GoSWH2N
B (75)budget 预算 zrU$SWU
B (76)budget center 预算中心 Bdq"6SK>
B (77)budget cost allowance 预算成本折让 oT)VOkFq
B (78)budget manual 预算手册 gZ"{{#:}
B (79)budget period 预算期间 KTK6#[8A
B (80)budgetary control 预算控制 V2s}<uG
B (81)budgeted capacity 预算生产能力 N9=r#
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B (82)burden 制造费用 5Ue^>8-
B (83)business center 经营中心 6eUiI@J
B (84)business entity 营业个体 Ac!&j=ZE
B (85)business unit 经营单位 i9\\evJs
B (86)buy-out management 管理性购买产权 ,AbKxT
f2
B (87)by-product 副产品 cCh5Jl@Z
C (88)called-up share capital 催缴股本 ju^"vw
C (89)capacity 生产能力 Hx2j=Q_dw
C (90)capacity ratios 生产能力比率 CoUd16*"JM
C (91)capital 资本 wEfz2Eq
C (92)capital assets pricing model资本资产计价模式 (: TGe v
C (93)capital commitment 承诺资本 [B~zoB(
C (94)capital employed 已运用的资本 A-7wkZ.H
C (95)capital expenditure 资本支出 JQ@`EV9,
C (96)capital expenditureauthorization 资本支出核准 k~jKJb-_
C (97)capital expenditure control 资本支出控制 7 xp1\j0
C (98)capital expenditure proposal资本支出申请 Kcw1uLb
C (99)capital funding planning 资本基金筹集计划 ^wO_b'@v
C (100)capital gain 资本收益 ?St=7a(D
C (101)capital investment appraisal资本投资评估 E7yf[/it
C (102)capital maintenance 资本保全 A:.IBctsd
C (103)capital resource planning 资本资源计划 {rb-DB-/5M
C (104)capital surplus 资本盈余 G{f`K^
C (105)capital turnover 资本周转率 :%uyy5A
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C (106)card 记录卡 W\>^[c/
C (107)cash 现金 [)H,zpl
C (108)cash account 现金账户 urrO1
C (109)cash book 现金账薄 d7gH3 l
C (110)cash cow 金牛产品 _PyW=Tj
C (111)cash flow 现金流量 FU5LYXCs
C (112)cash discounted 现金贴现 ?K4.L?D#J
C (113)cash flow budget 现金流量预算 4h;f>BG
C (114)cash flow statement 现金流量表 =MJ-s;raq
C (115)cash ledger 现金分类账 8tV=fSHd
C (116)cash limit 现金限额 yul<n>X|
C (117)CCA 现时成本会计 {(M&-~Yh
C (118)center 中心 )'j_D<
C (119)changeover time 变更时间 7#Uz*G\iZ
C (120)chartered entity 特许经济个体 5DkK'tCI9Z
C (121)cheque 支票 V`g\ja*Y
C (122)cheque register 支票登记薄 bIb6
yVnHi
C (123)coin analysis 零钱分类 B_."?*|w
C (124)classification 分类 C,|nmlDN
C (125)clock card 工时卡 C`NBHRa>
C (126)code 代码 W(&Go'9e"
C (127)commitment accounting 承诺确认会计 '<?v:pb9
C (128)common cost 共同成本 *or2
C (129)company limited byguarantee 有限担保责任公司 :$M9XZ~\
C (130)company limited shares 股份有限公司 9<t9a
f\.>
C (131)competitive position 竞争能力状况 vLv|SqD
C (132)concept 概念 nc3ltT,R
C (133)conglomerate 跨行业企业 VQy9Y
C (134)consistency concept 一致性概念 K2x6R
C (135)consolidated accounts 合并报表 Gg=aK~q6
C (136)consolidation accounting 合并会计 &TP:yA[
C (137)consortium 财团 %w'/n>]j
C (138)contingency plan 应急计划 MtpU~c
C (139)contingent liabilities 或有负债 VM-qVd-
C (140)continuous operation 连续生产 m4Phn~>Gg
C (141)contra 抵消 [Krm .)
C (142)contract cost 合同成本 wO^$!zB W
C (143)contract costing 合同成本计算 7oZ@<QP'
C (144)contribution 贡献毛益 lfxuc7Rdla
C (145)contribution centre 贡献中心 (
oQ'4,F
C (146)contribution chart 贡献图 C2+{U
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 OwG6i|q
C (148)contribution to salesration 贡献毛益对销售比率 /*u#Ba<<
C (149)control 控制 b$dJ?%W
C (150)control account 控制帐户 <O \tC81
C (151)control limits 控制限度 F^.om2V|9
C (152)controllability concept 可控制概念 Q3'fz 9v
C (153)controllable cost 可控制成本 +"k.E
x0:
C (154)conversion cost 加工成本 a4A`cUt
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 r+t ,J|V
C (156)corporate appraisal 公司评估 z$9@j2
C (157)corporate planning 公司计划 u:_sTfKm&
C (158)corporate social reporting 公司社会报告 GXT]K>LA
C (159)corporation 股份公司 D ?Nd; [
C (160)cost 成本 &_"ORqn&
C (161)cost account 成本帐户 WW//heJe-
C (162)cost accounting 成本会计 FX%t
C (163)cost accounting manual 成本手册
Pv< QjY
C (164)cost accounts calendar 成本报表的日历时间 B3y?.
C (165)cost adjustment 成本调整 =E&b=
C (166)cost allocation 成本分配 !OPSS P]-
C (167)cost apportionment 成本分摊 44\!PYf7
C (168)cost attribution 成本归属 Sp 7u_Pq{
C (169)cost audit 成本审计 M:R8<.{
C (170)cost behaviour 成本性态 fA"<MslKLK
C (171)cost benefit analysis 成本效益分析 #,@bxsB
C (172)cost center 成本中心 C1h#x'k
C (173)cost driver 成本动因