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注会《审计》英语常用词汇 xq,ql@7
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1.audit 审计 _U4@W+lhX_
2.attestation 鉴证 l/nBin&YGv
3.credibility 可信赖程度 (=WYi~2v
4.audit of financial statements 财务报表审计 OS<GAA0
5.agreed-upon procedures 执行商定程序 _e>N3fT
6.high levels of assurance 高水平保证 @uV]7d"z(
7.compilation 编制 8pr toCB
8.reliability 可靠性 4<PupJ
9.relevance 相关性 k+"7hf=C|
10.professional skepticism 职业谨慎 zd$?2y8
11.objectivity 客观性 wM7Iu86
12. professional competence 专业胜任能力 NhNd+SCZ@
13.Senior/CPA-in-charge 项目经理 DOFW"Sp E
14.audit engagement letter 业务约定书 gSwHPm%zn
15.recurring audit 连续审计 Ev3'EA~`
16.the client 委托人 svxjad@l/
17.change CPA 更换注册会计师 k%Tp9x$
18.the existing CPA 现任注册会计师 K2n#;fY %
19.the successor CPA 后任注册会计师 E24}?t^
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20.the preceding CPA前任注册会计师 owA8hGF
21.issue the audit report 出具审计报告 `\"<%CCe
22.expert 专家 <{;'0> ToM
23.the board of directors 董事会 r9M3rj]
24.knowledge of the entity‘ s business 了解被审计单位情况 3 !sZA?q
25.assess material misstatement risks评估重大错报风险 -^`s#0( y^
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 yN `&oya
27.a general knowledge of —— 初步了解―――的情况 L..
28.a more knowledge of—— 进一步了解的情况 UeZ(@6_:
29.the prior year‘s working papers 以前年度工作底稿 l4taD!WD/
30.minutes of meeting 会议纪要 $ `\qY ^.(
31.business risks 经营风险 #tsP
32.appropriateness 适当性 MxX)&327
33.accounting estimate 会计估计 toD!RE
34.management representations 管理层声明 ~}ifwm'7 a
35.going concern assumption 持续经营假设 iu
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36.audit plan 审计计划 gs i2
37.significant audit areas 重点审计领域 qHyOaKMd
38.error 错误 #l-zY}&
39.fraud舞弊 [X]hb7-&
40.modified or additional procedures 修改或追加审计程序 lg
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41.misappropriation of assets 侵占资产 $>_`.*I/
42.transactions without substance 虚假交易 GoX<d{
43.unusual pressures 异常压力 Y$Rte.?
44.the suspected noncompliance 涉嫌存在违法行为 $
\]Mvd
45.materialiy 重要性 t(PA+~sIp
46.exceed the materiality level 超过重要性水平 *w^!\
47.approach the materiality level 接近重要性水平 Z<AZO
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48.an acceptably low level 可接受水平 T1Z*>(M
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 {0fQE@5@
50.misstatements or omissions 错报或漏报 A@d 2Ukv
51.aggregate 总计 />:$"+gKo
52.subsequent events 期后事项 4)}>dxv
53.adjust the financial statements 调整财务报表 D(|+z-}M
54.perform additional audit procedures 实施追加的审计程序 |=VWE>g
55.audit risk 审计风险 2{l|<'
56.detection risk 检查风险 (yuOY/~k/
57.inappropriate audit opinion 不适当的审计意见 aA>!p{/x
58.material misstatement 重大的错报 wK fq'W{
59.tolerable misstatement 可容忍错报 @sZ' --Y
60.the acceptable level of detection risk 可接受的检查风险 v;?W|kJ.u
61.assessed level of material misstatement risk 重大错报风险的评估水平 Si23w'T
62.simall business 小规模企业 ]Y->
EME:W
63.accounting system 会计系统 ~^'t70 :D
64.test of control 控制测试 A/lznBHR
65.walk-through test 穿行测试 LB$0'dZU
66.communication 沟通 (NfB+Ue}
67.flow chart 流程图 vg X7B4
68.reperformance of internal control 重新执行 ZRwN #?x
69.audit evidence 审计证据 0%HAa|L,,
70.substantive procedures 实质性程序 ${ DSH
71.assertions 认定 Dh#5-Kf%
72.esistence 存在 5oB#{h
73.occurrence 发生 fo>_*6i74
74.completeness 完整性 kDRxu!/
75.rights and obligations 权利和义务 !,b&e
76.valuation and allocation 计价和分摊 mxJe\[I
77.cutoff 截止 fU%Mz\t
78.accuracy 准确性
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79.classification 分类 ,.=7{y~
80.inspection 检查 m`xYd
81.supervision of counting 监盘 Q=[ IO,f
82.observation 观察 '< >Q20
83.confirmation 函证 @'hkU$N)
84.computation 计算 0/z$W.!
85.analytical procedures 分析程序 *YQXxIIq
86.vouch 核对 XS&;8 PO
87.trace 追查 cL#z
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88.audit sampling 审计抽样 4pcIH5)z
89.error 误差 &:g1*+
90.expected error 预期误差 ?TW? 2+
91.population 总体 7NvRZ!
92.sampling risk 抽样风险 %7\l
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93.non- sampling risk 非抽样风险 i"DyXIrk2
94.sampling unit 抽样单位 wJgGw5
95.statistical sampling 统计抽样 ehe#"exCB
96.tolerable error 可容忍误差 D6yE/QeK4
97.the risk of under reliance 信赖不足风险 <5FGL96
98.the risk of over reliance 信赖过度风险 37tJ6R6[
99.the risk of incorrect rejection 误拒风险 Gw6!cp|/
100. the risk of incorrect acceptance 误受风险 ,]9p&xu
101.working trial balance 试算平衡表 ^foCcO
102.index and cross-referencing 索引和交叉索引 9&B#@cw
103.cash receipt 现金收入 p>T
104.cash disbursement 现金支出 1[a#blL6W
105.bank statement 银行对账单 y<v-,b*
106.bank reconciliation 银行存款余额调节表 Z%I '
sWOd
107.balance sheet date 资产负债表日 4Uwcc):f
108.net realizable value 可变现净值 w#L`|cYCm
109.storeroom 仓库 (X2[}K
110.sale invoice 销售发票 (Nf!E[}Z
111.price list 价目表 iM8l,Os]<f
112.positive confirmation request 积极式询证函 ?AI`,*^
113.negative confirmation request 消极式询证函 s!F8<:FRJD
114.purchase requisition 请购单 =6fJUy^M\
115.receiving report 验收报告 8f'r_,"
116.gross margin 毛利 v806f
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117.manufacturing overhead 制造费用 2G:KaQ)
118.material requisition 领料单 nx{X^oc8e
119.inventory-taking 存货盘点 YXU2UIY<~
120.bond certificate 债券 AuB BSk8($
121.stock certificate 股票 (ze9-!%
122.audit report 审计报告 ;__k*<+{.
123.entity 被审计单位 ?xQm_
91X^
124.addressee of the audit report 审计报告的收件人 tjne[p
125.unqualified opinion 无保留意见 .NF3dC\
126.qualified opinion 保留意见 LzEH&y_O
127.disclaimer of opinion 无法表示意见 \x8'K
128.adverse opinion 否定意见 N{Pa&/V
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A (1)ABC 作业基础成本计算 uCWBM
A (2)absorbed overhead 已吸收制造费用 >ca`0gu
A (3)absorption costing 吸收成本计算 [4PiQyr
A (4)account 账户,报表 m'ZxmsFo
A (5)accounting postulate 会计假设 m^tf=O<
A (6)accounting series release 会计公告文件 #Qu|9Q[QH
A (7)accounting valuation 会计计价 NZXCaciG
A (8)account sale 承销清单 IG:CWPU
A (9)accountability concept 经营责任概念 ~Hb0)M@y7
A (10)accountancy 会计职业 ]<_v;Q<t
A (11)accountant 会计师 Qgo|\=
A (12)accounting 会计 2aUE<@RU[
A (13)agency cost 代理成本 wu}Zu
A (14)accounting bases 会计基础 iYr*0:M
A (15)accounting manual 会计手册 MBol_#H
A (16)accounting period 会计期间 D*wY,\
A (17)accounting policies 会计方针 gm: xtN
A (18)accounting rate of return 会计报酬率 O%} hNTS"
A (19)accounting reference date 会计参照日 `cRRdD:dA
A (20)accounting reference period 会计参照期间 ' |yBz1uL
A (21)accrual concept 应计概念 P@Pe5H"o
A (22)accrual expenses 应计费用 i)]^b{5nyB
A (23)acid test ration 速动比率(酸性测试比率) Gs*X> D
A (24)acquisition 购置 J$yJ2
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A (25)acquisition accounting 收购会计 R]S!PSoL
A (26)activity based accounting 作业基础成本计算 O<?.iF%
A (27)adjusting events 调整事项 rGQ([e
A (28)administrative expenses 行政管理费 0y;1Dk!
A (29)advice note 发货通知 x^ Y sXzu
A (30)amortization 摊销 (~#-J7
A (31)analytical review 分析性检查 aSfAu!j)
A (32)annual equivalent cost 年度等量成本法 @@6c{r^P
A (33)annual report and accounts 年度报告和报表 m9$lOk4/
A (34)appraisal cost 检验成本 ;![rwra
A (35)appropriation account 盈余分配账户 <$`
^
A (36)articles of association 公司章程细则 c 1{nOx
A (37)assets 资产 AIM<mU
A (38)assets cover 资产保障 OlsD
A (39)asset value per share 每股资产价值 L5]uT`Twa
A (40)associated company 联营公司 H+N6VVnO
A (41)attainable standard 可达标准 ,#(k|Zztc
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A (42)attributable profit 可归属利润 }};AV)}J
A (43)audit 审计 {"*gX&;~
A (44)audit report 审计报告 @u-CR8^
A (45)auditing standards 审计准则 ,GF(pCZzG
A (46)authorized share capital 额定股本 >Qs{LEsLb
A (47)available hours 可用小时 @dhnpR:L
A (48)avoidable costs 可避免成本 %? O$xQ.<
B (49)back-to-back loan 易币贷款 KzZRFEA_
B (50)backflush accounting 倒退成本计算 nX+c
HF
B (51)bad debts 坏帐 W`jKe-jF
B (52)bad debts ratio 坏帐比率 B5#>ieM*
B (53)bank charges 银行手续费 i#Z#(D
`m
B (54)bank overdraft 银行透支 fRcy$
B (55)bank reconciliation 银行存款调节表 4FJA+
B (56)bank statement 银行对账单 `_pVwa<@w
B (57)bankruptcy 破产 poS=8mN8;
B (58)basis of apportionment 分摊基础 3s,a%GOk
B (59)batch 批量 F%:o6mT
B (60)batch costing 分批成本计算 mFuHZ)iQG
B (61)beta factor B(市场)风险因素 ?;
tz
B (62)bill 账单 M4L<u,\1s
B (63)bill of exchange 汇票 #>">fs]
B (64)bill of landing 提单 h&EF)~G
B (65)bill of materials 用料预计单 5Ln !>,
B (66)bill payable 应付票据 7,R
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B (67)bill receivable 应收票据 P
ED5>90
B (68)bin card 存货记录卡 wF{M"$am
B (69)bonus 红利 81S0: =
B (70)book-keeping 薄记 f/^T:F6
B (71)Boston classification 波士顿分类 i [2bz+Z?
B (72)breakeven chart 保本图 P,K^oz}
B (73)breakeven point 保本点 0@}:`OynX
B (74)breaking-down time 复位时间 3^Z@fC
B (75)budget 预算 xHuw ?4
B (76)budget center 预算中心 +-MieiKv
B (77)budget cost allowance 预算成本折让 BVxk}#d
B (78)budget manual 预算手册 l }]"X@&G
B (79)budget period 预算期间 Ak,T{;rD
B (80)budgetary control 预算控制 &bCk`]j:
B (81)budgeted capacity 预算生产能力 s'k}
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B (82)burden 制造费用 D#d
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B (83)business center 经营中心 SM[VHNr,-
B (84)business entity 营业个体 o65I(`
B (85)business unit 经营单位 gq&jNj7V
B (86)buy-out management 管理性购买产权 md/NMC
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B (87)by-product 副产品 fvZ[eJ
C (88)called-up share capital 催缴股本 k$w#:Sx
C (89)capacity 生产能力 )bK3%>H#
C (90)capacity ratios 生产能力比率 ME'LZ"VT
C (91)capital 资本 _/h<4G6A
C (92)capital assets pricing model资本资产计价模式 H:,Hr_;nC
C (93)capital commitment 承诺资本
kntULI$`
C (94)capital employed 已运用的资本 .-.b:gdO(
C (95)capital expenditure 资本支出 _*u$U
C (96)capital expenditureauthorization 资本支出核准 \&^U9=uq
C (97)capital expenditure control 资本支出控制 NnO%D^P]
C (98)capital expenditure proposal资本支出申请 }ZfdjF8N!
C (99)capital funding planning 资本基金筹集计划 U/
>l>J5
C (100)capital gain 资本收益 G$6mtw6[M
C (101)capital investment appraisal资本投资评估 x{$/|_
C (102)capital maintenance 资本保全 N=c{@h
C (103)capital resource planning 资本资源计划 7J5Yzu)D
C (104)capital surplus 资本盈余 \kC'y9k
C (105)capital turnover 资本周转率 lLNI5C
C (106)card 记录卡 dp*E#XCr1
C (107)cash 现金
c=4z+_ K
C (108)cash account 现金账户 <ua! ]~
C (109)cash book 现金账薄 P+Sgbtc
C (110)cash cow 金牛产品 ~R~MC(5N[
C (111)cash flow 现金流量 D
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C (112)cash discounted 现金贴现 8l>YpS*S^
C (113)cash flow budget 现金流量预算 X-cP'"
C (114)cash flow statement 现金流量表 =wFl(Q6J
C (115)cash ledger 现金分类账 So}pA2[0
C (116)cash limit 现金限额 C@@PLsMg
C (117)CCA 现时成本会计 |pR'#M4j4A
C (118)center 中心 4gn|zSe>^
C (119)changeover time 变更时间 ]N6UY
C (120)chartered entity 特许经济个体 nSq$,tk(
C (121)cheque 支票
4\14HcTcK
C (122)cheque register 支票登记薄 Y|-:z@n6C
C (123)coin analysis 零钱分类 FQ]5W |e
C (124)classification 分类 <P-AlHYV-
C (125)clock card 工时卡 XZj3x',;
C (126)code 代码 f:ep~5] G
C (127)commitment accounting 承诺确认会计 ])vqXjN6"
C (128)common cost 共同成本 Kj#h9e
C (129)company limited byguarantee 有限担保责任公司 +Q+!#
C (130)company limited shares 股份有限公司 )4
jS}
C (131)competitive position 竞争能力状况 Q VWVZ >l
C (132)concept 概念 0MN)Z(Sa
C (133)conglomerate 跨行业企业 ,sltB3f
C (134)consistency concept 一致性概念 {"\pMY'7
C (135)consolidated accounts 合并报表 P7;q^jlB
C (136)consolidation accounting 合并会计 MG3xX;
C (137)consortium 财团
S
vW{1
C (138)contingency plan 应急计划 #kAk
d-QY6
C (139)contingent liabilities 或有负债 bJFqyK:6
C (140)continuous operation 连续生产 gTg[!}_;\N
C (141)contra 抵消 *N%)+-
C (142)contract cost 合同成本 1c:/c|shQ_
C (143)contract costing 合同成本计算 XknbcA|
C (144)contribution 贡献毛益 KqWO9d?w.
C (145)contribution centre 贡献中心 K#dG'/M|Pb
C (146)contribution chart 贡献图 Ob|v$C
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ]v0=jm5A
C (148)contribution to salesration 贡献毛益对销售比率 HUx-8<ws
C (149)control 控制 ,UneS
C (150)control account 控制帐户 /@6T~XY M
C (151)control limits 控制限度 CZ,2Rq
C (152)controllability concept 可控制概念 D1cnf"y^
C (153)controllable cost 可控制成本 \|$GB U
C (154)conversion cost 加工成本
T_<:
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 l:sfM`Z^[
C (156)corporate appraisal 公司评估 mxTuwx
C (157)corporate planning 公司计划 s h}eKwh
C (158)corporate social reporting 公司社会报告 ccgV-'IG9
C (159)corporation 股份公司 lt#3&@<v
C (160)cost 成本 *%2,=
p
C (161)cost account 成本帐户 VQn]"G(
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C (162)cost accounting 成本会计 sb</-']a
C (163)cost accounting manual 成本手册 0#/Pc`zC
C (164)cost accounts calendar 成本报表的日历时间 *TYOsD**9
C (165)cost adjustment 成本调整 gHVD,Jr
C (166)cost allocation 成本分配 6jz~q~
I
C (167)cost apportionment 成本分摊 Zu/1:8x
C (168)cost attribution 成本归属 )h/Qxf
C (169)cost audit 成本审计 l
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C (170)cost behaviour 成本性态 T@
Th?
C (171)cost benefit analysis 成本效益分析 Z%7X" w
C (172)cost center 成本中心 Ej'N!d.
C (173)cost driver 成本动因