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注会《审计》英语常用词汇 )=9\6zXS
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1.audit 审计 )!3XM
2.attestation 鉴证 .Xo, BEjE/
3.credibility 可信赖程度 A)0
40n
4.audit of financial statements 财务报表审计 hnL"f[p@gC
5.agreed-upon procedures 执行商定程序 xZtA) Bp
6.high levels of assurance 高水平保证 {#uX
7.compilation 编制 vuuID24:
8.reliability 可靠性 G9 z Q{E
9.relevance 相关性 M]jzbJ3Q
10.professional skepticism 职业谨慎 $rs7D}VNc
11.objectivity 客观性 1>bkVA
12. professional competence 专业胜任能力 L|S#(0
13.Senior/CPA-in-charge 项目经理 RoM'+1nP:#
14.audit engagement letter 业务约定书 {i~qm4+o
15.recurring audit 连续审计 y&lj+j
16.the client 委托人 ")ow,r^"
17.change CPA 更换注册会计师 Sl^HMO
18.the existing CPA 现任注册会计师 ;W?e@ Lgxk
19.the successor CPA 后任注册会计师 Xo(K*eIN
20.the preceding CPA前任注册会计师 NeCTEe|V
21.issue the audit report 出具审计报告 xex/L%!Rj
22.expert 专家 $k@reN9
23.the board of directors 董事会 LH]nJdq?)
24.knowledge of the entity‘ s business 了解被审计单位情况 (o{QSk\
25.assess material misstatement risks评估重大错报风险 \`{ YqO T
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -{pcb7.xuv
27.a general knowledge of —— 初步了解―――的情况 {#=q[jVi%1
28.a more knowledge of—— 进一步了解的情况 h\C
29.the prior year‘s working papers 以前年度工作底稿 0Z2![n
30.minutes of meeting 会议纪要 D!J
("~[3
31.business risks 经营风险 PLg`\|
32.appropriateness 适当性 Hh$D:ZO
33.accounting estimate 会计估计 Niou=PI@
34.management representations 管理层声明 Mh>^
~;
35.going concern assumption 持续经营假设 GUmOK=D >
36.audit plan 审计计划 r4Pm
i
37.significant audit areas 重点审计领域 R2x(8k"LPU
38.error 错误 S`K8e^]
39.fraud舞弊 e_g7E+6
40.modified or additional procedures 修改或追加审计程序 t LS5yT/
41.misappropriation of assets 侵占资产 +?*,J=/
42.transactions without substance 虚假交易 i4'?/UPc
43.unusual pressures 异常压力 \4~uop,Nb+
44.the suspected noncompliance 涉嫌存在违法行为 -nN }
8&l
45.materialiy 重要性 B Gh%3"q
46.exceed the materiality level 超过重要性水平 p[h A?dXn
47.approach the materiality level 接近重要性水平 6T"[M
48.an acceptably low level 可接受水平 u_e}m>[S
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 vNd4Fn)H
50.misstatements or omissions 错报或漏报 P
et0yH
51.aggregate 总计 PS`v3|d}}}
52.subsequent events 期后事项 Jmf&&)p
53.adjust the financial statements 调整财务报表
(O,|1
54.perform additional audit procedures 实施追加的审计程序 epW;]>
l
55.audit risk 审计风险 0>4:(t7h\
56.detection risk 检查风险 ;-n+=@]7
57.inappropriate audit opinion 不适当的审计意见 A
99 .b
58.material misstatement 重大的错报 +x-n,!(
59.tolerable misstatement 可容忍错报 53=s'DZ
60.the acceptable level of detection risk 可接受的检查风险 Uj0DX>I
61.assessed level of material misstatement risk 重大错报风险的评估水平 N02N
w(pi
62.simall business 小规模企业 ,X+mXtg.
63.accounting system 会计系统 (3%NudkwT
64.test of control 控制测试 #";(&|7
65.walk-through test 穿行测试 JdfjOlEb
66.communication 沟通 PZf^r
67.flow chart 流程图 LC*@/((
68.reperformance of internal control 重新执行 Y=x]'3}^
69.audit evidence 审计证据 +<Uc42i7n
70.substantive procedures 实质性程序 1}QU\N(t
71.assertions 认定 $wdIOfaH
72.esistence 存在 9-Qub+0o
73.occurrence 发生 wP+wA}SN
74.completeness 完整性 /"~CWNa
75.rights and obligations 权利和义务 :?U1^!$$1
76.valuation and allocation 计价和分摊 PLw;9^<
77.cutoff 截止 }PK8[N
78.accuracy 准确性 j Bl I^
79.classification 分类 X[(u]h`
80.inspection 检查 i.)kV B
81.supervision of counting 监盘 g.s~Ph- G
82.observation 观察 7 H.2]X
83.confirmation 函证 FlrLXTx0
84.computation 计算 O6YYOmt3
85.analytical procedures 分析程序 (Y)$+9
86.vouch 核对 qI)
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87.trace 追查 v5; c}n
88.audit sampling 审计抽样 &xj?MgdNL
89.error 误差 hJkIFyQ{j
90.expected error 预期误差
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91.population 总体 L/
F!Y%=;[
92.sampling risk 抽样风险 UCa(3p^V_
93.non- sampling risk 非抽样风险 U9y[b82
94.sampling unit 抽样单位 wx>BNlT@?
95.statistical sampling 统计抽样 <FRYt-+
96.tolerable error 可容忍误差 H8mmmt6g
97.the risk of under reliance 信赖不足风险 t1 OnA#]/_
98.the risk of over reliance 信赖过度风险 TF^Rh4
99.the risk of incorrect rejection 误拒风险 &+xNR2";
100. the risk of incorrect acceptance 误受风险 4B
d[r7
101.working trial balance 试算平衡表 ]pzf{8%
102.index and cross-referencing 索引和交叉索引 "/S-+Ufn
103.cash receipt 现金收入 @tM1e<
104.cash disbursement 现金支出 *=$Jv1"Q
+
105.bank statement 银行对账单 Pn[-{nz
106.bank reconciliation 银行存款余额调节表 ~Ub'5M
107.balance sheet date 资产负债表日 Elom_
108.net realizable value 可变现净值 l7Zqk GG]
109.storeroom 仓库 `&LPqb
110.sale invoice 销售发票 >j4;{r+eQw
111.price list 价目表 Y#=0C*FS
112.positive confirmation request 积极式询证函
qdx(wGG
113.negative confirmation request 消极式询证函 JpcG5gX^B
114.purchase requisition 请购单 o
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115.receiving report 验收报告 mcP]k8?C
116.gross margin 毛利 &_x:+{06
117.manufacturing overhead 制造费用 X"z^4?Aj+
118.material requisition 领料单 [O2xE037h`
119.inventory-taking 存货盘点 k^w!|%a[
120.bond certificate 债券 9G[!"eZ}
121.stock certificate 股票 r,cV(
122.audit report 审计报告 F
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123.entity 被审计单位 "iMuA
124.addressee of the audit report 审计报告的收件人 H!y1&
125.unqualified opinion 无保留意见 u3a"[DB9c
126.qualified opinion 保留意见 B36_OH
127.disclaimer of opinion 无法表示意见 Tv_KdOv8
128.adverse opinion 否定意见 E].hoq7WiB
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A (1)ABC 作业基础成本计算 AU -,
A (2)absorbed overhead 已吸收制造费用 h8&VaJ
A (3)absorption costing 吸收成本计算 4QARrG%
A (4)account 账户,报表 v,I4ozDx
A (5)accounting postulate 会计假设 Sb+^~M
A (6)accounting series release 会计公告文件 6ey{+8
A (7)accounting valuation 会计计价 Cvry8B
A (8)account sale 承销清单 -y|>#`T/
A (9)accountability concept 经营责任概念 zR_ "
A (10)accountancy 会计职业 3yX^
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A (11)accountant 会计师 n0bm 'qw
A (12)accounting 会计 ]0p]
u d&
A (13)agency cost 代理成本 j^;f {0f
A (14)accounting bases 会计基础 Za_w@o
A (15)accounting manual 会计手册 0ft 81RK
A (16)accounting period 会计期间 h 6Ovl
A (17)accounting policies 会计方针
e{EKM4
A (18)accounting rate of return 会计报酬率 H*51GxK
A (19)accounting reference date 会计参照日 &b'IYoe
A (20)accounting reference period 会计参照期间 wW
EnA
W~
A (21)accrual concept 应计概念 % CV@FdB
A (22)accrual expenses 应计费用 -+?ZJ^A
A (23)acid test ration 速动比率(酸性测试比率) BpBMFEiP
A (24)acquisition 购置 Y&!-VW
A (25)acquisition accounting 收购会计 mhVds
a
A (26)activity based accounting 作业基础成本计算
&OQ37(<_
A (27)adjusting events 调整事项 O_OgTa
A (28)administrative expenses 行政管理费 8JYU1Ew
A (29)advice note 发货通知 *eL&fC
A (30)amortization 摊销 `yJ3"{uO
A (31)analytical review 分析性检查 2n+tc
A (32)annual equivalent cost 年度等量成本法 $ha,DlN
A (33)annual report and accounts 年度报告和报表 6l]jmj)/
A (34)appraisal cost 检验成本
PgIH(
A (35)appropriation account 盈余分配账户 $$F iCMI
A (36)articles of association 公司章程细则 cZC%W!pT
A (37)assets 资产 Vl'Gi44)3"
A (38)assets cover 资产保障 TS4Yzq,f
A (39)asset value per share 每股资产价值 |`eHUtjH
A (40)associated company 联营公司 1
i3;P/
A (41)attainable standard 可达标准 O:%s;p
5
4
1G}d+
A (42)attributable profit 可归属利润 A\ARjSdb
A (43)audit 审计 U/}YpLgdD
A (44)audit report 审计报告 |?A:[C#X
A (45)auditing standards 审计准则 n=Ze p{^
A (46)authorized share capital 额定股本 FxU a5n
A (47)available hours 可用小时 9UDanj P
A (48)avoidable costs 可避免成本 )hG4,0hv&
B (49)back-to-back loan 易币贷款 Hq$&rNnq\
B (50)backflush accounting 倒退成本计算 rDI}X?JmX
B (51)bad debts 坏帐 3qf?n5"8
B (52)bad debts ratio 坏帐比率 g$f+X~Q
B (53)bank charges 银行手续费 tVQq,_9C
B (54)bank overdraft 银行透支 ~'1gX`o:
B (55)bank reconciliation 银行存款调节表 @*e5(@R
B (56)bank statement 银行对账单 <qGxkV
B (57)bankruptcy 破产 W{Uz#o
B (58)basis of apportionment 分摊基础 IC"Z.'Ph
B (59)batch 批量 q"(b}3
B (60)batch costing 分批成本计算 boS=
B (61)beta factor B(市场)风险因素 aAKwC01?
B (62)bill 账单 iq^F?$gFk
B (63)bill of exchange 汇票
+~(SeTY
B (64)bill of landing 提单 w.VjGPp
B (65)bill of materials 用料预计单 sGFvSW
B (66)bill payable 应付票据 H #Hhi<2
B (67)bill receivable 应收票据 9$k0
B (68)bin card 存货记录卡
8;Zz25*
B (69)bonus 红利 \)$:
B (70)book-keeping 薄记 JAx0(MZO
B (71)Boston classification 波士顿分类 9Js+*,t
B (72)breakeven chart 保本图 bT7+$^NHf
B (73)breakeven point 保本点 U7#C. Z
B (74)breaking-down time 复位时间 f+!k:}K
B (75)budget 预算 Ie4\d2tQ;
B (76)budget center 预算中心 S-'R84M,F
B (77)budget cost allowance 预算成本折让 Gsn$r(m{K
B (78)budget manual 预算手册 |
|"W=E
B (79)budget period 预算期间 LXoZ.3S
B (80)budgetary control 预算控制 <$(y6+lY
B (81)budgeted capacity 预算生产能力 E$.f AIt
B (82)burden 制造费用 n&l(aRoyx
B (83)business center 经营中心 ZJe^MnE (G
B (84)business entity 营业个体 A^ofs*"Y
B (85)business unit 经营单位 r=-b@U.fk>
B (86)buy-out management 管理性购买产权 )
x+P9|
B (87)by-product 副产品 j*\oK@
C (88)called-up share capital 催缴股本 N TcojA{V$
C (89)capacity 生产能力 dBw7l}
C (90)capacity ratios 生产能力比率 3{)!T;W d
C (91)capital 资本 fUMjLA|*I<
C (92)capital assets pricing model资本资产计价模式 !
\VzX
C (93)capital commitment 承诺资本 {p.^E5&
C (94)capital employed 已运用的资本 Yt[LIn-v:
C (95)capital expenditure 资本支出 cgnMoBIc
C (96)capital expenditureauthorization 资本支出核准 nW)?cQ
I
C (97)capital expenditure control 资本支出控制 _h+7KK
C (98)capital expenditure proposal资本支出申请 QLH!> 9Ch
C (99)capital funding planning 资本基金筹集计划 e"y-A&|
C (100)capital gain 资本收益 Q6T"8K/
C (101)capital investment appraisal资本投资评估 $Qz<
:?D
C (102)capital maintenance 资本保全 :.9Y
C (103)capital resource planning 资本资源计划 :wq][0)
C (104)capital surplus 资本盈余 V0NLwl
O
C (105)capital turnover 资本周转率 tD*
k
C (106)card 记录卡 $DXO7;#
C (107)cash 现金 2vTO>*t
C (108)cash account 现金账户 Qr\eT}
C (109)cash book 现金账薄 <2d)4@B=
C (110)cash cow 金牛产品 f&j\g
YWq
C (111)cash flow 现金流量 )DmydyQ'
C (112)cash discounted 现金贴现 |8pSMgN
C (113)cash flow budget 现金流量预算 "cyRzQ6EH
C (114)cash flow statement 现金流量表 o}DRp4;Ka
C (115)cash ledger 现金分类账 mPU}]1*p
C (116)cash limit 现金限额 n}b{u@$
C (117)CCA 现时成本会计 Nw9@E R
C (118)center 中心 v%$l(
C (119)changeover time 变更时间 6cd!;Ca
C (120)chartered entity 特许经济个体 |sI@m@
C (121)cheque 支票 i=L 86Ks
C (122)cheque register 支票登记薄 e^em^1H(
%
C (123)coin analysis 零钱分类 X- tw)
C (124)classification 分类 Siq]Ii0F;>
C (125)clock card 工时卡 0cSm^a
C (126)code 代码 XD?Lu
_.
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 :pM)I5MN[
C (129)company limited byguarantee 有限担保责任公司 #K0/ >W
C (130)company limited shares 股份有限公司 z
.Z
C (131)competitive position 竞争能力状况 fP:]s@$
C (132)concept 概念 '<3h8\"
C (133)conglomerate 跨行业企业 aGBd~y@e
C (134)consistency concept 一致性概念 FShUw+y
C (135)consolidated accounts 合并报表 9 Jw,ls
C (136)consolidation accounting 合并会计 =@
acg0
C (137)consortium 财团 9%
C]s
C (138)contingency plan 应急计划 /Yb8=
eM
C (139)contingent liabilities 或有负债 *v%gNq
C (140)continuous operation 连续生产 <o9AjASv\,
C (141)contra 抵消 r!1f>F*dt
C (142)contract cost 合同成本 -. o,bg
C (143)contract costing 合同成本计算 KTt+}-vP^
C (144)contribution 贡献毛益
3b\s
;!
C (145)contribution centre 贡献中心 sBYDo{01
C (146)contribution chart 贡献图 \?oT.z5VG&
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Ux1j +}y
C (148)contribution to salesration 贡献毛益对销售比率 Dt<MEpbur
C (149)control 控制 '%4fQ%ID}
C (150)control account 控制帐户 2<9K}Of
C (151)control limits 控制限度 ^mjU3q{;
C (152)controllability concept 可控制概念 xe^M2$clb\
C (153)controllable cost 可控制成本
T*mR9 8i
C (154)conversion cost 加工成本 |$6Ten[B#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 gxmo 1
C (156)corporate appraisal 公司评估 unc6 V%
C (157)corporate planning 公司计划 f,i2U|1pbj
C (158)corporate social reporting 公司社会报告 z6 }p4
C (159)corporation 股份公司 CVvl &on
C (160)cost 成本 h<)ceD<,
C (161)cost account 成本帐户 5k@T{
C (162)cost accounting 成本会计 T u%XhXl:j
C (163)cost accounting manual 成本手册 6\u. [2lE^
C (164)cost accounts calendar 成本报表的日历时间 ]]_5_)"4
C (165)cost adjustment 成本调整 }cI-]|)|2
C (166)cost allocation 成本分配 2+I5VPf
C (167)cost apportionment 成本分摊 xI<B)6D;f
C (168)cost attribution 成本归属 4CchE15
C (169)cost audit 成本审计 Iila|,cM
C (170)cost behaviour 成本性态 MM]0}65KG
C (171)cost benefit analysis 成本效益分析 ]KEE+o
C (172)cost center 成本中心 C$K?4$
C (173)cost driver 成本动因