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注会《审计》英语常用词汇 f~
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1.audit 审计 eXKo.JL
2.attestation 鉴证 |kvC
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3.credibility 可信赖程度 3v
mjCm
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 Wo7F
6.high levels of assurance 高水平保证 "ajjJ"x A
7.compilation 编制 '{J&M|<A
8.reliability 可靠性 -Y*bSP)\
9.relevance 相关性 EvWzq%z
l
10.professional skepticism 职业谨慎 e#Z$o
($t
11.objectivity 客观性 H'LD}\K l
12. professional competence 专业胜任能力 n[]tXrhU
13.Senior/CPA-in-charge 项目经理 AwTJJ0>
14.audit engagement letter 业务约定书 z
%e8K(
15.recurring audit 连续审计 B';6r4I-
16.the client 委托人 wQiX<)O
17.change CPA 更换注册会计师 ooV3gj4
18.the existing CPA 现任注册会计师 }
yJ$SR]t
19.the successor CPA 后任注册会计师 3nu^l'WQ
20.the preceding CPA前任注册会计师 W3;#fa:[L
21.issue the audit report 出具审计报告 &3$z4df
22.expert 专家 KGWyJ
23.the board of directors 董事会 66'?&Xx'
24.knowledge of the entity‘ s business 了解被审计单位情况 ;+tpvnV;]
25.assess material misstatement risks评估重大错报风险 ^.hoLwp.
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 .>mr%#p
27.a general knowledge of —— 初步了解―――的情况 EloMe~a3
28.a more knowledge of—— 进一步了解的情况 ?APeR,"V
29.the prior year‘s working papers 以前年度工作底稿 ?@6/E<-Z$
30.minutes of meeting 会议纪要 cP}KU 5j
31.business risks 经营风险 _^'I
32.appropriateness 适当性 ,N
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33.accounting estimate 会计估计 2OwV^-OG
34.management representations 管理层声明 v$7EvFS
35.going concern assumption 持续经营假设 Qed.4R:o
36.audit plan 审计计划 svuq gSn
37.significant audit areas 重点审计领域 `d[1`P1i[
38.error 错误 E-{^E. w1
39.fraud舞弊 y8 KX<2s1
40.modified or additional procedures 修改或追加审计程序 2
l
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41.misappropriation of assets 侵占资产 (&P9+Tl
42.transactions without substance 虚假交易 Xu>r~^w=S
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 24/XNSE,-
45.materialiy 重要性 fn
NYX]_bk
46.exceed the materiality level 超过重要性水平 3`#6ACF
47.approach the materiality level 接近重要性水平 z)xSN;x
48.an acceptably low level 可接受水平 P{5-Mx!{&
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 f_imyzP
50.misstatements or omissions 错报或漏报 E^rbcGJ
51.aggregate 总计 U
TSL
52.subsequent events 期后事项 yY&3p1AxW]
53.adjust the financial statements 调整财务报表 qBQ`~4s
54.perform additional audit procedures 实施追加的审计程序 k $fGom
55.audit risk 审计风险 H> '>3]G
56.detection risk 检查风险 S<L.c
57.inappropriate audit opinion 不适当的审计意见 sU"}-de
58.material misstatement 重大的错报 `$~RxzZ g
59.tolerable misstatement 可容忍错报 h8X g`C\
60.the acceptable level of detection risk 可接受的检查风险 ^47PLLRP
61.assessed level of material misstatement risk 重大错报风险的评估水平 nD0}wiL{
62.simall business 小规模企业 <n:}kQTT
63.accounting system 会计系统 wBInq~K_
64.test of control 控制测试 Bcjx>#3?L
65.walk-through test 穿行测试 NziZTU}
66.communication 沟通 dDD<E?TjD
67.flow chart 流程图 /% I7Vc
68.reperformance of internal control 重新执行 )OLq_':^@
69.audit evidence 审计证据 e.*%K!(
70.substantive procedures 实质性程序 8
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71.assertions 认定 ~-#yOu
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72.esistence 存在 2o9$4{}rG
73.occurrence 发生 0}:2Q#
74.completeness 完整性 F*Z=<]<+
75.rights and obligations 权利和义务 ?6k}ii!c
76.valuation and allocation 计价和分摊 ZZj~GQL(S
77.cutoff 截止 ?hR7<02
78.accuracy 准确性 Lqp8yVO
79.classification 分类 M^7MU}5w
80.inspection 检查 >;#=gM
81.supervision of counting 监盘 jr /lk
82.observation 观察 ph}j[Co
83.confirmation 函证 ;ml
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84.computation 计算 z**hD2R
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85.analytical procedures 分析程序 a|BcnYN
86.vouch 核对 s3 ;DG
87.trace 追查 m$
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88.audit sampling 审计抽样 KT.?Xp:z
89.error 误差 +xXH2b$wWC
90.expected error 预期误差 Z
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91.population 总体 d$Y7u
92.sampling risk 抽样风险 M0'
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93.non- sampling risk 非抽样风险 m,R Dr
94.sampling unit 抽样单位 Gs
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95.statistical sampling 统计抽样 E"|4Y(G
96.tolerable error 可容忍误差 cM&2SRBZ
97.the risk of under reliance 信赖不足风险 c
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98.the risk of over reliance 信赖过度风险 \#rO!z
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99.the risk of incorrect rejection 误拒风险 5 #]4YI;
100. the risk of incorrect acceptance 误受风险 DOQc"+
101.working trial balance 试算平衡表 2`a
q**}
102.index and cross-referencing 索引和交叉索引 "{E qhR~
103.cash receipt 现金收入 5y}
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104.cash disbursement 现金支出 ,SScf98,j
105.bank statement 银行对账单 f&x0@Q/eON
106.bank reconciliation 银行存款余额调节表 B(DrY1ztj
107.balance sheet date 资产负债表日 &48_2Q"{
108.net realizable value 可变现净值 ` r']^
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109.storeroom 仓库 6] z}#"
110.sale invoice 销售发票 MqKye8h9f
111.price list 价目表 +<.\5+
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 Qpt&3_
114.purchase requisition 请购单 ;50_0Mv;(:
115.receiving report 验收报告 J.RAmU <
116.gross margin 毛利 @ 2_<,;$
117.manufacturing overhead 制造费用 6e25V4e?I
118.material requisition 领料单 ^# A.@
119.inventory-taking 存货盘点 p\bFdxv#
120.bond certificate 债券 .1 QgK
121.stock certificate 股票 _ jAo:K_Z
122.audit report 审计报告 gcJF`H/iNK
123.entity 被审计单位 @-#T5?
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 R<zG^m
126.qualified opinion 保留意见 ,}C8;/V
127.disclaimer of opinion 无法表示意见 ]$M<]w,IJ2
128.adverse opinion 否定意见 *o' 4,+=am
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A (1)ABC 作业基础成本计算 bQaoMZB
A (2)absorbed overhead 已吸收制造费用 fj4^VXD
A (3)absorption costing 吸收成本计算 #^&jW
A (4)account 账户,报表 137Xl>nO
A (5)accounting postulate 会计假设 Z0fJ9HW
A (6)accounting series release 会计公告文件 Y'Z+, CNf
A (7)accounting valuation 会计计价 qd!#t]
A (8)account sale 承销清单 3]n0 &MZAR
A (9)accountability concept 经营责任概念 \,sg)^w@
A (10)accountancy 会计职业
d
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A (11)accountant 会计师 );
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A (12)accounting 会计 4?/7
b
c
A (13)agency cost 代理成本 d<@Mdo<;?g
A (14)accounting bases 会计基础 b0a}ME&1
A (15)accounting manual 会计手册 :w?7j_p#
A (16)accounting period 会计期间 nd+?O7~}(
A (17)accounting policies 会计方针 Y5-kj,
CB
A (18)accounting rate of return 会计报酬率 qSQ
@p\O~
A (19)accounting reference date 会计参照日 r(}nhU Q%E
A (20)accounting reference period 会计参照期间 ^C9x.4I$)
A (21)accrual concept 应计概念 &-GuKH(Y<
A (22)accrual expenses 应计费用 3ViM ?p
A (23)acid test ration 速动比率(酸性测试比率) B;-2$
77
A (24)acquisition 购置 o&^NwgRCF
A (25)acquisition accounting 收购会计 l_v*7d
A (26)activity based accounting 作业基础成本计算 k_3j
'
A (27)adjusting events 调整事项 H_X?dj15
A (28)administrative expenses 行政管理费 h)E|?b_
A (29)advice note 发货通知 MB*u-N0v
A (30)amortization 摊销 Isovwd
A (31)analytical review 分析性检查 D{AFL.r{
A (32)annual equivalent cost 年度等量成本法 'Kis hXOn]
A (33)annual report and accounts 年度报告和报表 *`KrVu 6s
A (34)appraisal cost 检验成本 "E>t,
D
A (35)appropriation account 盈余分配账户 *=vlqpG
A (36)articles of association 公司章程细则 m{&w{3pQk
A (37)assets 资产 Q-R}qy5y
A (38)assets cover 资产保障 7<yp"5><)
A (39)asset value per share 每股资产价值 \>)f5 gV@
A (40)associated company 联营公司 _=6
OP8
A (41)attainable standard 可达标准 /R%^rz'w
#
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A (42)attributable profit 可归属利润 s#lto0b"8
A (43)audit 审计 'XTs
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A (44)audit report 审计报告 pN$;!
A (45)auditing standards 审计准则 ~tNY"{OV#
A (46)authorized share capital 额定股本 k,X74D+
A (47)available hours 可用小时 p`GWhI?
A (48)avoidable costs 可避免成本 L#j|2H|
B (49)back-to-back loan 易币贷款 +5*vABvCu
B (50)backflush accounting 倒退成本计算 5.k}{{+
B (51)bad debts 坏帐 (/fT]6(
B (52)bad debts ratio 坏帐比率 +t>XxYScx
B (53)bank charges 银行手续费 ,#aS/+;[)
B (54)bank overdraft 银行透支 Bn-J_-%M
B (55)bank reconciliation 银行存款调节表 j@C0af
B (56)bank statement 银行对账单 u)7
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B (57)bankruptcy 破产 ZT9IMihV
B (58)basis of apportionment 分摊基础 v[D&L_
B (59)batch 批量 @*_ZoO7{
B (60)batch costing 分批成本计算 M@O2
WB1ws
B (61)beta factor B(市场)风险因素 6F`\YSn+
B (62)bill 账单 kV1vb
B (63)bill of exchange 汇票 L*O>IQh2
B (64)bill of landing 提单 E|,30Z+
B (65)bill of materials 用料预计单 Xb+3Xn0}&8
B (66)bill payable 应付票据 S$K}v,8.sr
B (67)bill receivable 应收票据 a*Jn#Mx<M
B (68)bin card 存货记录卡 DVzssPg
B (69)bonus 红利 /:Y9sz uW`
B (70)book-keeping 薄记 .Qfnd#
B (71)Boston classification 波士顿分类 BVAr&cu
B (72)breakeven chart 保本图 h^d\xn9GT#
B (73)breakeven point 保本点 !2tw, QM
B (74)breaking-down time 复位时间 sVcdj|j
B (75)budget 预算 A|C_np^z2
B (76)budget center 预算中心 \[
k%)_
B (77)budget cost allowance 预算成本折让 K6(.KEW
B (78)budget manual 预算手册 hBoP=X.~
B (79)budget period 预算期间 ,|iy1yg(
B (80)budgetary control 预算控制 /p}{#DLB
B (81)budgeted capacity 预算生产能力 F8 ?uQP8
B (82)burden 制造费用 gr\@sx?b
B (83)business center 经营中心 *N
'hA5.z
B (84)business entity 营业个体 #
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B (85)business unit 经营单位 -? Tz.y&
B (86)buy-out management 管理性购买产权 6s5b$x
B (87)by-product 副产品 zS?n>ElI
C (88)called-up share capital 催缴股本 GY7s
C (89)capacity 生产能力 v D&Kae<
C (90)capacity ratios 生产能力比率 O8
$~*NFJf
C (91)capital 资本
2)?
C (92)capital assets pricing model资本资产计价模式 R|H[lbw
C (93)capital commitment 承诺资本 Y.9~Bo<<r
C (94)capital employed 已运用的资本 1XGG.+D
C (95)capital expenditure 资本支出 Uf^RLdoDn
C (96)capital expenditureauthorization 资本支出核准
Lxz
C (97)capital expenditure control 资本支出控制 u x#.:C|
C (98)capital expenditure proposal资本支出申请
N)P((>S;
C (99)capital funding planning 资本基金筹集计划 J&
)#G@fRX
C (100)capital gain 资本收益 +h|K[=l
\
C (101)capital investment appraisal资本投资评估 +
lP5XY{
C (102)capital maintenance 资本保全 EFwL.'Fh
C (103)capital resource planning 资本资源计划 b^%?S8]h
C (104)capital surplus 资本盈余 +/w(K,
C (105)capital turnover 资本周转率 <g*.p@o
C (106)card 记录卡 Fj,(_^
C (107)cash 现金 H):-!?:
C (108)cash account 现金账户 0w'|d@*wV
C (109)cash book 现金账薄 N
tO?
C (110)cash cow 金牛产品 }R`Irxv4
C (111)cash flow 现金流量 w'|&5cS
C (112)cash discounted 现金贴现 Kc-Y
C (113)cash flow budget 现金流量预算 ZXh~79
C (114)cash flow statement 现金流量表 BL0|\&*1
C (115)cash ledger 现金分类账
*[VEF
C (116)cash limit 现金限额 [qW<D/@
C (117)CCA 现时成本会计 (GnVwJ<v9V
C (118)center 中心 [pr 9 $Jr
C (119)changeover time 变更时间 Pf{`/UlD
C (120)chartered entity 特许经济个体 rv
`2*B
C (121)cheque 支票 )F
+nSV;
C (122)cheque register 支票登记薄 %8a=mQl1^
C (123)coin analysis 零钱分类 r7RU"H:j8
C (124)classification 分类 db<q-u
C (125)clock card 工时卡 g%X &f_@
C (126)code 代码 #jhQBb4?,
C (127)commitment accounting 承诺确认会计 jT{f<P0
C (128)common cost 共同成本 xcw%RUC-
C (129)company limited byguarantee 有限担保责任公司 {ip=iiW2
C (130)company limited shares 股份有限公司 xnT3^ #-h
C (131)competitive position 竞争能力状况 692
Rw}/
C (132)concept 概念 fVG$8tB
C (133)conglomerate 跨行业企业 xQX<w\s
C (134)consistency concept 一致性概念 DgC3>
yL
C (135)consolidated accounts 合并报表 G
o-wAJ>
C (136)consolidation accounting 合并会计 KlY,NSlQ
C (137)consortium 财团 `i=JjgG@
C (138)contingency plan 应急计划 /SbSID_a
C (139)contingent liabilities 或有负债 ,Y$F7&
C (140)continuous operation 连续生产 <"hb#Tn
C (141)contra 抵消 YW'{|9KnI
C (142)contract cost 合同成本 4[2=L9MIo~
C (143)contract costing 合同成本计算 ?]s%(R,B5
C (144)contribution 贡献毛益 1XqIPiXJ
C (145)contribution centre 贡献中心 aB=vu=hF
C (146)contribution chart 贡献图 g[m3IJzq
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 hyJ
ded&D
C (148)contribution to salesration 贡献毛益对销售比率 u)tHOV>&
C (149)control 控制
T"n>h
C (150)control account 控制帐户 L[CU
C (151)control limits 控制限度 gTqeJWX9wP
C (152)controllability concept 可控制概念 i/5y^
C (153)controllable cost 可控制成本 !'Pk
jP
C (154)conversion cost 加工成本 @YEw^J~
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 c9\B[@-q
C (156)corporate appraisal 公司评估 6e-#XCR{
C (157)corporate planning 公司计划 #L_@
s
d
C (158)corporate social reporting 公司社会报告 Fl B, (Cm
C (159)corporation 股份公司 a];BW)
C (160)cost 成本 BO?mQu~
C (161)cost account 成本帐户 xN e_qO
C (162)cost accounting 成本会计 hq5NQi`
%
C (163)cost accounting manual 成本手册 QpdujtH`
C (164)cost accounts calendar 成本报表的日历时间 hO^&
0?
C (165)cost adjustment 成本调整 &=v/VRan[
C (166)cost allocation 成本分配 *eHA:
A_I
C (167)cost apportionment 成本分摊 H(X+.R,Thp
C (168)cost attribution 成本归属 di8W2cwz
C (169)cost audit 成本审计 ]]\)=F`n77
C (170)cost behaviour 成本性态 f%bc64N(
C (171)cost benefit analysis 成本效益分析 fKPiRlLS
C (172)cost center 成本中心 jz
{(q;
C (173)cost driver 成本动因