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注会《审计》英语常用词汇 O*CX@Ne
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1.audit 审计 5Cka."bQ
2.attestation 鉴证 fT~<C
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3.credibility 可信赖程度 qz SI cI
4.audit of financial statements 财务报表审计 }H^^v[4
5.agreed-upon procedures 执行商定程序 #$)rwm.jW?
6.high levels of assurance 高水平保证 V]cY+4
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7.compilation 编制 rmoEc]kt]
8.reliability 可靠性 >~InO^R`5
9.relevance 相关性 $466
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10.professional skepticism 职业谨慎 +34jot.!
11.objectivity 客观性 @(?d0xCg
12. professional competence 专业胜任能力 .HJHJ.Js8X
13.Senior/CPA-in-charge 项目经理 lY?d*qED
14.audit engagement letter 业务约定书 ]}c=U@D,9
15.recurring audit 连续审计 y_r6T
XnGL
16.the client 委托人 + zPg`/
17.change CPA 更换注册会计师 rqo<Xt`
18.the existing CPA 现任注册会计师 DYl{{L8@
19.the successor CPA 后任注册会计师 dPX>A4wp
20.the preceding CPA前任注册会计师 0R%58,R
21.issue the audit report 出具审计报告 dK$dQR#
22.expert 专家 h"S/D[
23.the board of directors 董事会 ;S j* {
24.knowledge of the entity‘ s business 了解被审计单位情况 m<ruFxY
25.assess material misstatement risks评估重大错报风险 %/C[\wp81
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 q0<`XDD`
27.a general knowledge of —— 初步了解―――的情况 en":
28.a more knowledge of—— 进一步了解的情况 }PuO$
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29.the prior year‘s working papers 以前年度工作底稿 7!)%%K.z6
30.minutes of meeting 会议纪要 4 l(o{{
31.business risks 经营风险 Z:Am\7 I
32.appropriateness 适当性 @h3)!#\N
33.accounting estimate 会计估计 go5!zSs
34.management representations 管理层声明
H:Le^WS
35.going concern assumption 持续经营假设 06;{2&ju<
36.audit plan 审计计划 !IU*Ayg
37.significant audit areas 重点审计领域 v[GHqZ
38.error 错误 %V/]V,w:*R
39.fraud舞弊 ^Y |s^N
40.modified or additional procedures 修改或追加审计程序 Ey%NqOs0#
41.misappropriation of assets 侵占资产 z<*]h^!3
42.transactions without substance 虚假交易 xn[di-LF
43.unusual pressures 异常压力 9$i`B>C~
44.the suspected noncompliance 涉嫌存在违法行为 )YnN9"8
45.materialiy 重要性 X2Mj|_#u
46.exceed the materiality level 超过重要性水平 w:v:znQrW
47.approach the materiality level 接近重要性水平 _=#mmZkq
48.an acceptably low level 可接受水平
x$I>e
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 5Bk
50.misstatements or omissions 错报或漏报 &rKhB-18)
51.aggregate 总计 Yd'ke,Je
52.subsequent events 期后事项 LPF?\mf ^4
53.adjust the financial statements 调整财务报表 y0]O 6.{
54.perform additional audit procedures 实施追加的审计程序 +=4b5*+qG
55.audit risk 审计风险 4Rq"xYGXh
56.detection risk 检查风险 hI0l2OE
57.inappropriate audit opinion 不适当的审计意见 /.bwwj_;
58.material misstatement 重大的错报 zZ-*/THB@R
59.tolerable misstatement 可容忍错报 LLiX%XOh
60.the acceptable level of detection risk 可接受的检查风险 ~ .-'pdz%
61.assessed level of material misstatement risk 重大错报风险的评估水平 W
kE;tC*
62.simall business 小规模企业 g-36Q~`9v
63.accounting system 会计系统 ,fRb6s-
64.test of control 控制测试 9:s!#FYFM
65.walk-through test 穿行测试 <D}k@M
Z
66.communication 沟通 Sq>UMfl&
67.flow chart 流程图 g>f394j
68.reperformance of internal control 重新执行 r9[J3t*({~
69.audit evidence 审计证据 Jjv&@a}
70.substantive procedures 实质性程序 9"TPDU7"
71.assertions 认定 >E3OYa?G
72.esistence 存在 we3t,?`rk7
73.occurrence 发生 X,~C
74.completeness 完整性 mMH0 o
75.rights and obligations 权利和义务 yFjSvm6
76.valuation and allocation 计价和分摊 SrIynO
77.cutoff 截止 qS>el3G
78.accuracy 准确性 =UN:IzT
79.classification 分类 '"Gi&:*nQ<
80.inspection 检查 }J1#UH_E
81.supervision of counting 监盘 sKtH4d5)
82.observation 观察 J5wq}<8
83.confirmation 函证 NG ~sE&,7
84.computation 计算 KMa?2cJH#
85.analytical procedures 分析程序 =
4L.
86.vouch 核对 q=U=Y
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87.trace 追查 dL>ZL1.$
88.audit sampling 审计抽样 u}$3.]-.?T
89.error 误差 $1YnQgpT
90.expected error 预期误差 :s\s3#?
91.population 总体 utv.uwfat
92.sampling risk 抽样风险 hdzaU&w
93.non- sampling risk 非抽样风险 &>SE9w/?o
94.sampling unit 抽样单位 BZ.H6r'Q
95.statistical sampling 统计抽样 *
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96.tolerable error 可容忍误差 u56cT/J1
97.the risk of under reliance 信赖不足风险 ~p&sd)
98.the risk of over reliance 信赖过度风险 7o3f5"z
99.the risk of incorrect rejection 误拒风险 }I"^WCyH
100. the risk of incorrect acceptance 误受风险 'tekne
101.working trial balance 试算平衡表 t$b`Am
102.index and cross-referencing 索引和交叉索引 P:G^@B3^
103.cash receipt 现金收入 [||$1u\%
104.cash disbursement 现金支出 WukD|BCC
105.bank statement 银行对账单 @C#lA2(I4
106.bank reconciliation 银行存款余额调节表 Dcq^C LPY
107.balance sheet date 资产负债表日 e([}dz
108.net realizable value 可变现净值 pV_2JXM~@
109.storeroom 仓库 UWz<~Vy
110.sale invoice 销售发票 tG'c79D\
111.price list 价目表 2]|+.9B
112.positive confirmation request 积极式询证函 +u7mw<A
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113.negative confirmation request 消极式询证函 &}<IR\ci
114.purchase requisition 请购单 kjH0u$n
115.receiving report 验收报告 \
7RP6o
116.gross margin 毛利 FKPI{l
117.manufacturing overhead 制造费用 :^K|u^_>P
118.material requisition 领料单 5=eGiF;0\
119.inventory-taking 存货盘点 n,`&f~tap
120.bond certificate 债券 "Mth<%i
121.stock certificate 股票 |X>:"
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122.audit report 审计报告 AyddkjX
123.entity 被审计单位 -g~$HTsGm
124.addressee of the audit report 审计报告的收件人 |#k1a:
125.unqualified opinion 无保留意见 6H@=O1W
126.qualified opinion 保留意见 K:mb$YJ&
127.disclaimer of opinion 无法表示意见 C+_ NG
128.adverse opinion 否定意见 /p~gm\5Z
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A (1)ABC 作业基础成本计算 UPH:$Fk&
A (2)absorbed overhead 已吸收制造费用 7P=j2;7 v
A (3)absorption costing 吸收成本计算 KdUmetx1
A (4)account 账户,报表 DEIn:d
A (5)accounting postulate 会计假设 vO 3fAB
A (6)accounting series release 会计公告文件 ;L|%H/SH
A (7)accounting valuation 会计计价 {J
MFCc[
A (8)account sale 承销清单 ;sDFTKf
A (9)accountability concept 经营责任概念 w _n)*he)z
A (10)accountancy 会计职业 2%QY~Ku~
A (11)accountant 会计师 2s~X
A (12)accounting 会计 ^8DC
W`V
A (13)agency cost 代理成本 6tVB}UKs
A (14)accounting bases 会计基础 !9B)/Xi
A (15)accounting manual 会计手册 &q>=6sQvf
A (16)accounting period 会计期间 ~b*f2UVs
A (17)accounting policies 会计方针 0GEK xV\F
A (18)accounting rate of return 会计报酬率 !ce:S!P
A (19)accounting reference date 会计参照日 ht` !@B
A (20)accounting reference period 会计参照期间 +v/_R{ M
A (21)accrual concept 应计概念 '~2;WF0h
A (22)accrual expenses 应计费用 :Fm)<VN"
A (23)acid test ration 速动比率(酸性测试比率) lj(}{O
A (24)acquisition 购置 A~u-Iv(U
A (25)acquisition accounting 收购会计 d
n3sh<
A (26)activity based accounting 作业基础成本计算 ;kY'DKL(
A (27)adjusting events 调整事项 )=#QTiJ
A (28)administrative expenses 行政管理费 jU/0a=h9
A (29)advice note 发货通知 %R(1^lFI$
A (30)amortization 摊销 ?J
io9Zr
A (31)analytical review 分析性检查 [;%qxAB/_
A (32)annual equivalent cost 年度等量成本法 #)z_TM07P
A (33)annual report and accounts 年度报告和报表 46Vx)xX
A (34)appraisal cost 检验成本 -:&qNY:Vp
A (35)appropriation account 盈余分配账户 7EO/T,{a
A (36)articles of association 公司章程细则 a2/!~X9F
A (37)assets 资产 '7 SFa]tH
A (38)assets cover 资产保障 P
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A (39)asset value per share 每股资产价值 w|7<y8#qC
A (40)associated company 联营公司 rfku]A$
A (41)attainable standard 可达标准 A70x+mjy^T
4vQ]7`I.f
A (42)attributable profit 可归属利润
$ac
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A (43)audit 审计 `C9/=
A (44)audit report 审计报告 PQDWY
A (45)auditing standards 审计准则 |5^tp
A (46)authorized share capital 额定股本 9q(*'rA
m
A (47)available hours 可用小时 -AWL :<
A (48)avoidable costs 可避免成本 :A9G>qg
B (49)back-to-back loan 易币贷款 B_$hi=?TTd
B (50)backflush accounting 倒退成本计算 d ]R&mp|'
B (51)bad debts 坏帐 'tm%3`
F
B (52)bad debts ratio 坏帐比率 ~ (I'm[
B (53)bank charges 银行手续费 &;I=*B~kE$
B (54)bank overdraft 银行透支 ;Sl]8IZ
B (55)bank reconciliation 银行存款调节表 U=QfInB
B (56)bank statement 银行对账单 ~`~
mnlN
B (57)bankruptcy 破产 {@ ygq-TZ
B (58)basis of apportionment 分摊基础 '[g@A>xDvW
B (59)batch 批量 ZUPlMHc
B (60)batch costing 分批成本计算 {]ie|>'=C
B (61)beta factor B(市场)风险因素 U 51C /A
B (62)bill 账单 v0v%+F#>@
B (63)bill of exchange 汇票 OiAP%7i9
B (64)bill of landing 提单 ruiAEC<Ej
B (65)bill of materials 用料预计单 $ReoIU^<
B (66)bill payable 应付票据 fsRRnD
B (67)bill receivable 应收票据 b}s)3=X@q
B (68)bin card 存货记录卡 b5NPG N
B (69)bonus 红利 h' #C$i
B (70)book-keeping 薄记 9[31EiT
B (71)Boston classification 波士顿分类 kB:6e7D|[
B (72)breakeven chart 保本图 /a@gE^TM
B (73)breakeven point 保本点 ) bRj'*
B (74)breaking-down time 复位时间 D_VAtz
B (75)budget 预算 %+0
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B (76)budget center 预算中心 e!BablG[
B (77)budget cost allowance 预算成本折让 4K{<R!2I
B (78)budget manual 预算手册 {\u=m>2U|
B (79)budget period 预算期间 cVk&Yp;[*
B (80)budgetary control 预算控制 P4
H%pm{-
B (81)budgeted capacity 预算生产能力 kIR?r0_<G6
B (82)burden 制造费用 BTi:Bcv k
B (83)business center 经营中心 /-J12 O
B (84)business entity 营业个体 A|Z'\D0
B (85)business unit 经营单位 j6@5"wx
B (86)buy-out management 管理性购买产权 9 8"/]ERJ
B (87)by-product 副产品 |1M+FBT$w
C (88)called-up share capital 催缴股本 J)yNp,V
C (89)capacity 生产能力 =\u QGH
C (90)capacity ratios 生产能力比率 OZ,%T9vP
C (91)capital 资本 )}`3haG
C (92)capital assets pricing model资本资产计价模式 `GGACH3# s
C (93)capital commitment 承诺资本 YI0ubB
C (94)capital employed 已运用的资本 {tqLH2cO
C (95)capital expenditure 资本支出 (rDB|kc^7
C (96)capital expenditureauthorization 资本支出核准 6<E4?<O%
C (97)capital expenditure control 资本支出控制 %UV'HcO/gp
C (98)capital expenditure proposal资本支出申请 J^"
C (99)capital funding planning 资本基金筹集计划 9#C hn~ \
C (100)capital gain 资本收益 B-EVo&.
C (101)capital investment appraisal资本投资评估 !>olD_
C (102)capital maintenance 资本保全 KNH.4A ,
C (103)capital resource planning 资本资源计划 D`|.%
C (104)capital surplus 资本盈余
mI;#Zq_j
C (105)capital turnover 资本周转率 pz L !42
C (106)card 记录卡 F?>rWP
C (107)cash 现金 CY{`IZ
C (108)cash account 现金账户 qQzf&"
C (109)cash book 现金账薄 <0?h$hf4c
C (110)cash cow 金牛产品 /<J&ZoeJB
C (111)cash flow 现金流量 iP nu
*29
C (112)cash discounted 现金贴现 7*D*nY4+
C (113)cash flow budget 现金流量预算 G?`x$U U
C (114)cash flow statement 现金流量表 H
jho!np
C (115)cash ledger 现金分类账 `/+%mKlC|[
C (116)cash limit 现金限额 `F)Q=
C (117)CCA 现时成本会计 :
5=E>!
C (118)center 中心 vO2I"Y*\
C (119)changeover time 变更时间 qJ\tc\
C (120)chartered entity 特许经济个体 N9lCbtn(0x
C (121)cheque 支票 '%k<? *
C (122)cheque register 支票登记薄 7hQf
T76h
C (123)coin analysis 零钱分类 <M//zXa
C (124)classification 分类 O^tH43C
C (125)clock card 工时卡 Z33&FUU
C (126)code 代码 f{]eb1
C (127)commitment accounting 承诺确认会计 $m$tfa-
C (128)common cost 共同成本 iGCA>5UE
C (129)company limited byguarantee 有限担保责任公司 .Vy*p")"
C (130)company limited shares 股份有限公司 ?B&Z x-krd
C (131)competitive position 竞争能力状况 y(I_ 6+B^
C (132)concept 概念 }=d]ke9_
C (133)conglomerate 跨行业企业 B5-G.Z
C (134)consistency concept 一致性概念 hN~]$"@2
C (135)consolidated accounts 合并报表 ?2#!63[Kg
C (136)consolidation accounting 合并会计 Y+ZQN>
C (137)consortium 财团 LdSBNg#3
C (138)contingency plan 应急计划 %TO=]>q
C (139)contingent liabilities 或有负债 cy0
%tsB|
C (140)continuous operation 连续生产 Sk*-B@!S
C (141)contra 抵消
K2=`.
C (142)contract cost 合同成本 ;H%&Jht
C (143)contract costing 合同成本计算 ^>?E1J3u
C (144)contribution 贡献毛益 XET'XJWF%
C (145)contribution centre 贡献中心 8XwZJ\5
C (146)contribution chart 贡献图 urJ>dw?FI
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +Xb )bfN
C (148)contribution to salesration 贡献毛益对销售比率 Afpj*o
C (149)control 控制 95`Q=I|i
C (150)control account 控制帐户 *6Ojv-
G|5
C (151)control limits 控制限度 81O\BO.T
C (152)controllability concept 可控制概念 mPl2y3m%
C (153)controllable cost 可控制成本 /zB;1%m-
C (154)conversion cost 加工成本 994
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 uVO*@Kj+
C (156)corporate appraisal 公司评估 )X8?m <cG
C (157)corporate planning 公司计划 GrwoV~
C (158)corporate social reporting 公司社会报告 buIy+
C (159)corporation 股份公司 ^H0`UKE
C (160)cost 成本 `5y+3v~"
C (161)cost account 成本帐户 1l@gZI12#/
C (162)cost accounting 成本会计 <NIg`B@ 's
C (163)cost accounting manual 成本手册 Hh/Z
4`&yi
C (164)cost accounts calendar 成本报表的日历时间 =y5~7&9'
C (165)cost adjustment 成本调整 Fx^e%":@ip
C (166)cost allocation 成本分配 x~7_`=}rO
C (167)cost apportionment 成本分摊 -3YsrcJi
C (168)cost attribution 成本归属 q&eUw<(F
C (169)cost audit 成本审计 iQrTEp
C (170)cost behaviour 成本性态 6 (:^>@
C (171)cost benefit analysis 成本效益分析 jU 4*fzsZI
C (172)cost center 成本中心 x#mZSSd
C (173)cost driver 成本动因