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注会《审计》英语常用词汇 U'H$`$Ov
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1.audit 审计 OI|[
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2.attestation 鉴证 B<5R
3.credibility 可信赖程度 IwQ"eUnK
4.audit of financial statements 财务报表审计 i3tg6o4C
5.agreed-upon procedures 执行商定程序 ]{3)^axW;
6.high levels of assurance 高水平保证 }AB,8n`
7.compilation 编制 u+Y\6~=+
8.reliability 可靠性 -`'I{g&A
9.relevance 相关性 e7^mmm
10.professional skepticism 职业谨慎 bo2H]PL*
11.objectivity 客观性 CAfGH!l!
12. professional competence 专业胜任能力 W0dSsjN
io
13.Senior/CPA-in-charge 项目经理 ZGexdc%
14.audit engagement letter 业务约定书 ?qPo=~y01
15.recurring audit 连续审计
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16.the client 委托人 ux
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17.change CPA 更换注册会计师 n6wV.?8
18.the existing CPA 现任注册会计师 !hJ+Lp_
19.the successor CPA 后任注册会计师 ,]bhy p
20.the preceding CPA前任注册会计师 h;p>o75O
21.issue the audit report 出具审计报告 ,]|#[ 8
22.expert 专家 KI)M JG:t
23.the board of directors 董事会 %Qmn-uZ
24.knowledge of the entity‘ s business 了解被审计单位情况 IHB}`e|
25.assess material misstatement risks评估重大错报风险 z>LUH
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 2L3)#22m*
27.a general knowledge of —— 初步了解―――的情况 T$>WE= Y
28.a more knowledge of—— 进一步了解的情况 CS2Bo
29.the prior year‘s working papers 以前年度工作底稿 zBCtd1Xrni
30.minutes of meeting 会议纪要 i+A3~w5c
31.business risks 经营风险 =$u!
59_dE
32.appropriateness 适当性 nEJq_
33.accounting estimate 会计估计 YN/|$sMD|
34.management representations 管理层声明 Luq#9(P
35.going concern assumption 持续经营假设 bGN:=Y'
36.audit plan 审计计划 F^WP <0C
37.significant audit areas 重点审计领域 p2#)A"
38.error 错误 6V$Avg\6\
39.fraud舞弊 2<i!{;u$qL
40.modified or additional procedures 修改或追加审计程序 8m-U){r!U^
41.misappropriation of assets 侵占资产 g2BHHL;`
42.transactions without substance 虚假交易 .CL[_;}
43.unusual pressures 异常压力 bp*
^z,w
44.the suspected noncompliance 涉嫌存在违法行为 $mu^G t
45.materialiy 重要性 IbT=8l,Li
46.exceed the materiality level 超过重要性水平 FtpK)9/4
47.approach the materiality level 接近重要性水平 h?AS{`.1
48.an acceptably low level 可接受水平 '.on)Zd.
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 #*D)Q/k
50.misstatements or omissions 错报或漏报 MX$0Op
51.aggregate 总计 FEW14U'O
52.subsequent events 期后事项 %aHB"vi6
53.adjust the financial statements 调整财务报表 VrHv)lUr
54.perform additional audit procedures 实施追加的审计程序 r/YMLQ
55.audit risk 审计风险 `nUXDmdwzO
56.detection risk 检查风险 WYH Q?
57.inappropriate audit opinion 不适当的审计意见 5y
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58.material misstatement 重大的错报 {>}!+k
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59.tolerable misstatement 可容忍错报 TITKj?*o
60.the acceptable level of detection risk 可接受的检查风险 *F+KqZ.2
61.assessed level of material misstatement risk 重大错报风险的评估水平 <lgYcdJ
62.simall business 小规模企业 #H)v
K"hF
63.accounting system 会计系统 %>yG+Od5Z
64.test of control 控制测试 Vy6qbC-Kt
65.walk-through test 穿行测试 ,`|3KE9
66.communication 沟通 6hw=
67.flow chart 流程图 ~FZ&.<s
68.reperformance of internal control 重新执行 tWJZoD6}h
69.audit evidence 审计证据 S*==aftl(
70.substantive procedures 实质性程序 s(5Y
71.assertions 认定 [glLre^
72.esistence 存在 u7Y
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73.occurrence 发生 lsgh#x
74.completeness 完整性 :{PJI,
75.rights and obligations 权利和义务 D60aH!ft
76.valuation and allocation 计价和分摊 ; ^*}#Xd
77.cutoff 截止 ,KF'TsFf
78.accuracy 准确性 /'Ass(=6
79.classification 分类 Pj[PIz
80.inspection 检查 fX(3H1$"
81.supervision of counting 监盘 ]}Mj)J" m
82.observation 观察 Za/-i"U
83.confirmation 函证 <C_jF
84.computation 计算 X@'uy<tI-
85.analytical procedures 分析程序 Qk0R a_
86.vouch 核对 spGb!Y`mR
87.trace 追查 &c` nR<
88.audit sampling 审计抽样 HD@$t
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89.error 误差 TcyNIx
90.expected error 预期误差 /1Qr#OJ(]
91.population 总体 8Ry3`ct
92.sampling risk 抽样风险 rDD:7*z
93.non- sampling risk 非抽样风险 Rvkedb
94.sampling unit 抽样单位 \<&m&%Zs
95.statistical sampling 统计抽样 cW~}:;D4
96.tolerable error 可容忍误差 $'0u |Xy`
97.the risk of under reliance 信赖不足风险 4qphA9i1
98.the risk of over reliance 信赖过度风险 ySk R>y
99.the risk of incorrect rejection 误拒风险 Um}
100. the risk of incorrect acceptance 误受风险 ob+b<HFv
101.working trial balance 试算平衡表 !lREaSM
102.index and cross-referencing 索引和交叉索引 P#E &|n7DT
103.cash receipt 现金收入 m- %E-nr
104.cash disbursement 现金支出 45=bGf#
105.bank statement 银行对账单 \6S7T$$ 1m
106.bank reconciliation 银行存款余额调节表 nxY\|@
107.balance sheet date 资产负债表日 z
F_M*8=
108.net realizable value 可变现净值 5 z~1Dw
109.storeroom 仓库 <m!h&_eg
110.sale invoice 销售发票 &Q9qq~
111.price list 价目表 ucuSe!IcX
112.positive confirmation request 积极式询证函 =4vy@7/
113.negative confirmation request 消极式询证函 hv)x=e<
114.purchase requisition 请购单 [=x[ w70
115.receiving report 验收报告 gMv.V{vD
116.gross margin 毛利 qsF<!'m7`
117.manufacturing overhead 制造费用 _ftI*ni:<
118.material requisition 领料单 *w$W2I>b7
119.inventory-taking 存货盘点 ^aIPN5CK
120.bond certificate 债券 !5wIIS:FT
121.stock certificate 股票 Gn22<C/
122.audit report 审计报告
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123.entity 被审计单位 4]rnY~
124.addressee of the audit report 审计报告的收件人 )r';lGh2#
125.unqualified opinion 无保留意见 VGLaN%|
126.qualified opinion 保留意见 `0rd26Qr
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127.disclaimer of opinion 无法表示意见 Xk:OL,c
128.adverse opinion 否定意见 kHkpx52
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A (1)ABC 作业基础成本计算 9Q
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A (2)absorbed overhead 已吸收制造费用 =31"fS@
A (3)absorption costing 吸收成本计算 sI
43@[
A (4)account 账户,报表 %`k
6w3qI
A (5)accounting postulate 会计假设 MtM%{=&_
A (6)accounting series release 会计公告文件 O7u(}$D
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A (7)accounting valuation 会计计价 ZjT,pOSyb
A (8)account sale 承销清单 h,QKd>4:CF
A (9)accountability concept 经营责任概念 ?M$.+V{a
A (10)accountancy 会计职业 @<<<C?CTv
A (11)accountant 会计师 hrmut*<|
A (12)accounting 会计 w;D+y*2
A (13)agency cost 代理成本 J%8(kWQ|
A (14)accounting bases 会计基础 "-y-iJ
A (15)accounting manual 会计手册 Ulhk$CPA
A (16)accounting period 会计期间 w^(<N7B3T
A (17)accounting policies 会计方针 H!vax)%-\
A (18)accounting rate of return 会计报酬率 agkA}O
A (19)accounting reference date 会计参照日 #XK2Ien)Z
A (20)accounting reference period 会计参照期间 X$%'
A (21)accrual concept 应计概念 1m+p;T$
A (22)accrual expenses 应计费用 :Y-{Kn6`_
A (23)acid test ration 速动比率(酸性测试比率) R[Ll59-
A (24)acquisition 购置 TPVVck-T8
A (25)acquisition accounting 收购会计 w'L\?pI
A (26)activity based accounting 作业基础成本计算 U2$d%8G
A (27)adjusting events 调整事项 ,/[6e\0~
A (28)administrative expenses 行政管理费 6Vww;1J
A (29)advice note 发货通知 u,F nAh?"
A (30)amortization 摊销 QS0:@.}$E)
A (31)analytical review 分析性检查 +nUy,S?43
A (32)annual equivalent cost 年度等量成本法 DvME1]7)
A (33)annual report and accounts 年度报告和报表 z25lZI" X`
A (34)appraisal cost 检验成本 z+
s6)Ad
A (35)appropriation account 盈余分配账户 hZ[E7=NTQ^
A (36)articles of association 公司章程细则 Yv
hA_v
A (37)assets 资产 ^<;V]cY`
A (38)assets cover 资产保障 Fd#?\r.
A (39)asset value per share 每股资产价值 KN$}tCU
A (40)associated company 联营公司 |}23>l7
A (41)attainable standard 可达标准 gHhh>FFAq
W>!_|[a
A (42)attributable profit 可归属利润 tc_286'x
A (43)audit 审计 Z1zVwHa_
A (44)audit report 审计报告 H|,Oswk~-
A (45)auditing standards 审计准则 #u2J;9P
A (46)authorized share capital 额定股本 &lR 6sb\
A (47)available hours 可用小时 )X04K~6lY
A (48)avoidable costs 可避免成本 ~SQ?BoCI[
B (49)back-to-back loan 易币贷款 f5F@^QXQ
B (50)backflush accounting 倒退成本计算 3Uqr,0$p
B (51)bad debts 坏帐 &-s'BT[PGq
B (52)bad debts ratio 坏帐比率 0$_oT;{8
B (53)bank charges 银行手续费 rxr{/8%f%
B (54)bank overdraft 银行透支 pkP?i5,
B (55)bank reconciliation 银行存款调节表 MzPzqm<
B (56)bank statement 银行对账单 -DxL 0:E
B (57)bankruptcy 破产 17D"cP
B (58)basis of apportionment 分摊基础 qL5{f(U4<
B (59)batch 批量 "nm FzN
B (60)batch costing 分批成本计算 ?!wgH9?8
B (61)beta factor B(市场)风险因素 Y^36>1.:
B (62)bill 账单 79nG|Yj|\
B (63)bill of exchange 汇票 xAafm<L@!
B (64)bill of landing 提单 Wf>zDW^"R
B (65)bill of materials 用料预计单 ";BlIovT=R
B (66)bill payable 应付票据 MWI4Y@1bS
B (67)bill receivable 应收票据 dp+
+%:j
B (68)bin card 存货记录卡 yvgrIdEP
B (69)bonus 红利 :
m)
B (70)book-keeping 薄记 .udv"?!z
B (71)Boston classification 波士顿分类 $k0kk
B (72)breakeven chart 保本图 df*5,NV'-*
B (73)breakeven point 保本点 uqM yoIc
B (74)breaking-down time 复位时间 7uT:b!^f[
B (75)budget 预算 Bt1p'g(V|
B (76)budget center 预算中心 /y A7%2
B (77)budget cost allowance 预算成本折让 bgS$ {n/
B (78)budget manual 预算手册 R-NS,i={
B (79)budget period 预算期间 _FXZm50\g{
B (80)budgetary control 预算控制 T(AVlI6
B (81)budgeted capacity 预算生产能力
.w> 4
B (82)burden 制造费用 :gerQz4R8
B (83)business center 经营中心 V?Z.
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B (84)business entity 营业个体 fq5_G~c=
B (85)business unit 经营单位 IGS1|
B (86)buy-out management 管理性购买产权 e?`5>& Up
B (87)by-product 副产品 ET _W-
C (88)called-up share capital 催缴股本 WJNl5^
C (89)capacity 生产能力 +zrAG24q
C (90)capacity ratios 生产能力比率 XQ%?
C (91)capital 资本 k=4N(i/s
C (92)capital assets pricing model资本资产计价模式 3<k `+,'
C (93)capital commitment 承诺资本 Na$Is'F&p
C (94)capital employed 已运用的资本 {g2@6ct
C (95)capital expenditure 资本支出 0q.Ujm=,z
C (96)capital expenditureauthorization 资本支出核准 .fN"@l
C (97)capital expenditure control 资本支出控制 N>Eqj>G
C (98)capital expenditure proposal资本支出申请 w^L ta
C (99)capital funding planning 资本基金筹集计划 &ZghMq~
C (100)capital gain 资本收益 "VkTY|a
C (101)capital investment appraisal资本投资评估 KBXK0zWh7
C (102)capital maintenance 资本保全 2H/Z_+\
C (103)capital resource planning 资本资源计划 B;R.# ^@/
C (104)capital surplus 资本盈余 "]oO{'1X
C (105)capital turnover 资本周转率 /CuXa%Ci^
C (106)card 记录卡 v^)bhIPe;
C (107)cash 现金 (
{1e%
C (108)cash account 现金账户 !O.[PH(,*
C (109)cash book 现金账薄 ]?Fi$3Lm
C (110)cash cow 金牛产品 j<2m,~k`V
C (111)cash flow 现金流量 o;W`4S^
C (112)cash discounted 现金贴现 o@#Y8M
C (113)cash flow budget 现金流量预算 S-7'it!1
C (114)cash flow statement 现金流量表 .!1S[
C (115)cash ledger 现金分类账 CbPuoOl
C (116)cash limit 现金限额 %FS$zOsgGK
C (117)CCA 现时成本会计 #VB')^d<U
C (118)center 中心 '"<6.,Ae
C (119)changeover time 变更时间 %honO@$
C (120)chartered entity 特许经济个体 0{[m%eSK'
C (121)cheque 支票 O(tX8P
Q5N
C (122)cheque register 支票登记薄 0O\SU"bP
C (123)coin analysis 零钱分类 fV v.@HL{
C (124)classification 分类 rsF\JQk
C (125)clock card 工时卡 6ZKsz5:=
C (126)code 代码 by'DQ 00
C (127)commitment accounting 承诺确认会计 vKq^D(&cl
C (128)common cost 共同成本 f;&]:2.j
C (129)company limited byguarantee 有限担保责任公司 %V1Z
~HC
C (130)company limited shares 股份有限公司 <V7>?U l
C (131)competitive position 竞争能力状况 i^_#%L
C (132)concept 概念 :l2g# * c
C (133)conglomerate 跨行业企业 "p/j; 6H
C (134)consistency concept 一致性概念 Rw6;Z
C (135)consolidated accounts 合并报表 Mn$]I) $
C (136)consolidation accounting 合并会计 jn%!AH
C (137)consortium 财团 .s<*'B7&
C (138)contingency plan 应急计划 9Ro6fjjE
C (139)contingent liabilities 或有负债 yfjK2
C (140)continuous operation 连续生产 %'xb%`t
C (141)contra 抵消 v~T7`
C (142)contract cost 合同成本 V7Z4T6j4
C (143)contract costing 合同成本计算 X=6
y_^
C (144)contribution 贡献毛益 !eAo
C (145)contribution centre 贡献中心 -pU|hSW*b
C (146)contribution chart 贡献图 kaxvPv1
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 bae\Zk%`^
C (148)contribution to salesration 贡献毛益对销售比率 kdxz !
C (149)control 控制 BnCKSg7V
C (150)control account 控制帐户 UWZa|I~:J
C (151)control limits 控制限度 <W`#gn0b6
C (152)controllability concept 可控制概念 OdQT2PA_
C (153)controllable cost 可控制成本
d\H&dkpH
C (154)conversion cost 加工成本 :-iMdtm
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 %*o8L6
Hn
C (156)corporate appraisal 公司评估 Cv>o.Bp|
C (157)corporate planning 公司计划 g
^!C
C (158)corporate social reporting 公司社会报告 j}BHj.YuP
C (159)corporation 股份公司 +&X%<S
W
C (160)cost 成本 [L6w1b,
C (161)cost account 成本帐户 o7TN,([W
C (162)cost accounting 成本会计 Gy,u^lkk:
C (163)cost accounting manual 成本手册 K.%U
C (164)cost accounts calendar 成本报表的日历时间 LuR,f"%2
C (165)cost adjustment 成本调整 IcrL
C (166)cost allocation 成本分配 7QVuc!V
C (167)cost apportionment 成本分摊
tM,%^){p$
C (168)cost attribution 成本归属 F(
Ak
C (169)cost audit 成本审计 j} F-Xs+
C (170)cost behaviour 成本性态 v[TYc:L=
C (171)cost benefit analysis 成本效益分析 FZ|CqD"#
C (172)cost center 成本中心 !j1[$% =#
C (173)cost driver 成本动因