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注会《审计》英语常用词汇 sguE{!BO
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1.audit 审计 J!O5`k*.C
2.attestation 鉴证 HiCNs;t
3.credibility 可信赖程度 GJai!$v
4.audit of financial statements 财务报表审计 3]WIN_h
5.agreed-upon procedures 执行商定程序 @|(mR-Jj
6.high levels of assurance 高水平保证 P;bl+a'gu
7.compilation 编制 y _M<\b
8.reliability 可靠性 A
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9.relevance 相关性 5t#+UR
10.professional skepticism 职业谨慎 Fx2
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11.objectivity 客观性 C%t~?jEK~^
12. professional competence 专业胜任能力 %s P C3L
13.Senior/CPA-in-charge 项目经理 LOpnPH`
14.audit engagement letter 业务约定书 cOcF VPQ
15.recurring audit 连续审计 //]g78]=O
16.the client 委托人 ^'!]|^
17.change CPA 更换注册会计师 DxR__
18.the existing CPA 现任注册会计师 !}|n3wQ
19.the successor CPA 后任注册会计师 `Gzukh
20.the preceding CPA前任注册会计师 =z'- B~
21.issue the audit report 出具审计报告 y[Zl ,v7
22.expert 专家 9KRHo%m
23.the board of directors 董事会 P66{l^
24.knowledge of the entity‘ s business 了解被审计单位情况 5p}Y6Lc\j
25.assess material misstatement risks评估重大错报风险 &1YqPk
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /+pbO-r W*
27.a general knowledge of —— 初步了解―――的情况 s$css{(ek
28.a more knowledge of—— 进一步了解的情况 z(d@!Cd
29.the prior year‘s working papers 以前年度工作底稿 (xpj?zlmM
30.minutes of meeting 会议纪要 >(S4h}^I
31.business risks 经营风险 n o`c[XY
32.appropriateness 适当性 K)~ m{
33.accounting estimate 会计估计 W!8g.r4u+,
34.management representations 管理层声明 -v.\CtpHv
35.going concern assumption 持续经营假设 35B G&;C
36.audit plan 审计计划 v]\io#
37.significant audit areas 重点审计领域 B
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38.error 错误 zJWBovT/
39.fraud舞弊 :zdMV6s
40.modified or additional procedures 修改或追加审计程序 -hj@^Auf
41.misappropriation of assets 侵占资产 MKLnt X
42.transactions without substance 虚假交易 G[n^SEY!
43.unusual pressures 异常压力 }UJS*m R
44.the suspected noncompliance 涉嫌存在违法行为 Vd~{SS2>
45.materialiy 重要性 CwZ+Pn0
46.exceed the materiality level 超过重要性水平 /KjRB_5~q}
47.approach the materiality level 接近重要性水平 T{3C3EE?]
48.an acceptably low level 可接受水平 uN20sD}
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 l_Gv dD
50.misstatements or omissions 错报或漏报 {i y[8eLg
51.aggregate 总计 h\".Ty
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52.subsequent events 期后事项 ?9xaBWf
53.adjust the financial statements 调整财务报表 &M(=#pq9
54.perform additional audit procedures 实施追加的审计程序 &cztUM(
55.audit risk 审计风险 h~haA8i?{
56.detection risk 检查风险 =8O057y
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 [T#5$J
59.tolerable misstatement 可容忍错报 HMGby
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60.the acceptable level of detection risk 可接受的检查风险 r2H \B,_
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;cd{+0
62.simall business 小规模企业 4of3#
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63.accounting system 会计系统 \9;u.&$mNB
64.test of control 控制测试 FVM:%S
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65.walk-through test 穿行测试 P/snzm|@
66.communication 沟通 FJKW=1=,
67.flow chart 流程图 /3->TS
68.reperformance of internal control 重新执行 ga&l.:lo
69.audit evidence 审计证据 }[XzM/t
70.substantive procedures 实质性程序 "@U9'rKx
71.assertions 认定 ~6m-2-14q
72.esistence 存在 sKYb&2wJ
73.occurrence 发生 y>wrm:b-O
74.completeness 完整性 z2Sp
75.rights and obligations 权利和义务 s$`g%H>
76.valuation and allocation 计价和分摊 D|m6gP;P
77.cutoff 截止 LW6&^S?4{
78.accuracy 准确性 RB<LZHZI
79.classification 分类 T)wc{C9w
80.inspection 检查 XzI c<81Z
81.supervision of counting 监盘 0jCYOl
82.observation 观察 #R$d6N[H
83.confirmation 函证 08AC9
84.computation 计算 Qb}7lm{r
85.analytical procedures 分析程序 `3+yu'
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86.vouch 核对 ofbNg_K>
87.trace 追查 U;Z6o1G
88.audit sampling 审计抽样 i0DYdUj
89.error 误差 7uG@hL36
90.expected error 预期误差 P\\4 w)C
91.population 总体 9t@^P^}=\m
92.sampling risk 抽样风险 7NC
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93.non- sampling risk 非抽样风险 z3+y|nx!
94.sampling unit 抽样单位 #PUvrA2Zl
95.statistical sampling 统计抽样 # D"TY-$.=
96.tolerable error 可容忍误差 |S48xsFvq
97.the risk of under reliance 信赖不足风险 1~:7W
98.the risk of over reliance 信赖过度风险 h<H.8.o
99.the risk of incorrect rejection 误拒风险 e^kccz2f
100. the risk of incorrect acceptance 误受风险 y~'F9E!
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101.working trial balance 试算平衡表 eq.K77El{J
102.index and cross-referencing 索引和交叉索引 Gxu
103.cash receipt 现金收入 Awl4*J~
104.cash disbursement 现金支出 qS<a5 `EA
105.bank statement 银行对账单 a@ `1 5O:
106.bank reconciliation 银行存款余额调节表 Sx)b~ *
107.balance sheet date 资产负债表日 =H6"\`W
108.net realizable value 可变现净值 jqq96hP,
109.storeroom 仓库 edld(/wu~
110.sale invoice 销售发票 3 EH/6
111.price list 价目表 '9^+J7iO(+
112.positive confirmation request 积极式询证函 %,f|H :+>u
113.negative confirmation request 消极式询证函 KrE:ilm#^Y
114.purchase requisition 请购单 lx*"Pj9hho
115.receiving report 验收报告 V5sH:A7GJ
116.gross margin 毛利 xCwd*lsM
117.manufacturing overhead 制造费用 /Am,5X.
118.material requisition 领料单 ']1\nJP[=X
119.inventory-taking 存货盘点 )6U&^9=
120.bond certificate 债券 B:S/
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121.stock certificate 股票 K6<@DP+/
122.audit report 审计报告 E!<w t
123.entity 被审计单位 am.}2QZU
124.addressee of the audit report 审计报告的收件人 x95[*[
125.unqualified opinion 无保留意见 {~NiGHY
126.qualified opinion 保留意见 ipU,.@~#
127.disclaimer of opinion 无法表示意见 ,!+>/RlJ
128.adverse opinion 否定意见 [=*c8
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A (1)ABC 作业基础成本计算 x
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A (2)absorbed overhead 已吸收制造费用 OZ 4uk.)
A (3)absorption costing 吸收成本计算 ?U'c;*O-
A (4)account 账户,报表 l/9V59Fv9
A (5)accounting postulate 会计假设 >zcR ?PPs
A (6)accounting series release 会计公告文件 iu!j#VO
A (7)accounting valuation 会计计价 !f5I.r~
A (8)account sale 承销清单 R2{ y1b$l
A (9)accountability concept 经营责任概念 q\wT[W31@
A (10)accountancy 会计职业 R3+y*<<e
A (11)accountant 会计师 4AdZN5
A (12)accounting 会计 9sYN7x
A (13)agency cost 代理成本 F
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A (14)accounting bases 会计基础 uk%C:4T
A (15)accounting manual 会计手册 d*3;6ZLy
A (16)accounting period 会计期间 MX!t/&X(n
A (17)accounting policies 会计方针 } LuPYCzpu
A (18)accounting rate of return 会计报酬率 !14aw9Q
A (19)accounting reference date 会计参照日 ( iM*Y"Y
A (20)accounting reference period 会计参照期间 N
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A (21)accrual concept 应计概念 Cv7FVl-I
A (22)accrual expenses 应计费用 sOzmw^7
A (23)acid test ration 速动比率(酸性测试比率)
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A (24)acquisition 购置 DyeV
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A (25)acquisition accounting 收购会计 &w\E*$
A (26)activity based accounting 作业基础成本计算 j8/rd
A (27)adjusting events 调整事项 UeNa
A (28)administrative expenses 行政管理费 Hc.r/
A (29)advice note 发货通知 2<&lrsh
A (30)amortization 摊销 lGHU{7j\
A (31)analytical review 分析性检查 "fWAp*nI3t
A (32)annual equivalent cost 年度等量成本法 ,>(/}=Z.
A (33)annual report and accounts 年度报告和报表 bvdAOvxChW
A (34)appraisal cost 检验成本 u l[ edp_
A (35)appropriation account 盈余分配账户 EHpIbj;n
A (36)articles of association 公司章程细则 Qw>ftle
A (37)assets 资产 9WN4eC$
A (38)assets cover 资产保障 1=LI))nV
A (39)asset value per share 每股资产价值 ^rF{%1 DT
A (40)associated company 联营公司 f#~X4@DH`
A (41)attainable standard 可达标准 gG"W~O)yv
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A (42)attributable profit 可归属利润 ,_HSvs7-
A (43)audit 审计 -h=K]Y{`
A (44)audit report 审计报告 _@U?;73"5
A (45)auditing standards 审计准则 vrVb/hhG
A (46)authorized share capital 额定股本 :N!Fe7H,
A (47)available hours 可用小时 *n9t~t6GHg
A (48)avoidable costs 可避免成本 piq1cV
B (49)back-to-back loan 易币贷款 8GpPyG
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B (50)backflush accounting 倒退成本计算 m1,?rqeb
B (51)bad debts 坏帐 z?o16o-:
B (52)bad debts ratio 坏帐比率 aH@Ux?-}
B (53)bank charges 银行手续费 U)IW6)q
B (54)bank overdraft 银行透支 r\6 "mU
B (55)bank reconciliation 银行存款调节表 E]G#"EV!Y
B (56)bank statement 银行对账单 ]ZJu
B (57)bankruptcy 破产 s)_Xj`Q#
B (58)basis of apportionment 分摊基础 cYBv}ylw}R
B (59)batch 批量 &?~OV:r9
B (60)batch costing 分批成本计算 5Ym/'eT
B (61)beta factor B(市场)风险因素 *}BaO*A
B (62)bill 账单 QwaCaYoh
B (63)bill of exchange 汇票 tqI]S
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B (64)bill of landing 提单 w!$|IC
B (65)bill of materials 用料预计单 gFk~S
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B (66)bill payable 应付票据 q5X\wz2N
B (67)bill receivable 应收票据 py9zDWk~
B (68)bin card 存货记录卡 (r8R
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B (69)bonus 红利 J;Y=oB
B (70)book-keeping 薄记 5nq0#0Oc
B (71)Boston classification 波士顿分类 S*3N6*-l"
B (72)breakeven chart 保本图 .xXe *dm%
B (73)breakeven point 保本点 4;G:.k!K
B (74)breaking-down time 复位时间 +T}:GBwD7
B (75)budget 预算 L2"f
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B (76)budget center 预算中心 !>$tRW?gH~
B (77)budget cost allowance 预算成本折让 |7@[+
B (78)budget manual 预算手册 ]{->/.oB
B (79)budget period 预算期间 j3j<01rq
B (80)budgetary control 预算控制 {d`e9^Z:
B (81)budgeted capacity 预算生产能力 3+6s}u)
B (82)burden 制造费用 JZ#O"rF
B (83)business center 经营中心 *Xh)22~T
B (84)business entity 营业个体 u nE h
B (85)business unit 经营单位 =nQ"ye
B (86)buy-out management 管理性购买产权
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B (87)by-product 副产品 b$/TfpNdo
C (88)called-up share capital 催缴股本 bn`1JI@S4
C (89)capacity 生产能力 lR5<
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C (90)capacity ratios 生产能力比率 ;XFo:?
C (91)capital 资本
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C (92)capital assets pricing model资本资产计价模式 F :"CaDk
C (93)capital commitment 承诺资本 r^3QDoy
C (94)capital employed 已运用的资本 qTM,'7Rwn
C (95)capital expenditure 资本支出 F@e9Dz|
C (96)capital expenditureauthorization 资本支出核准 c_#\'yeW
C (97)capital expenditure control 资本支出控制 fmH"&>Loc
C (98)capital expenditure proposal资本支出申请 \
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C (99)capital funding planning 资本基金筹集计划 asT*Z"/Q!
C (100)capital gain 资本收益 J7q]|9Hus|
C (101)capital investment appraisal资本投资评估 lq2P10j@
C (102)capital maintenance 资本保全 .PyPU]w
C (103)capital resource planning 资本资源计划 HX1RA5O
C (104)capital surplus 资本盈余 nS xFz!
C (105)capital turnover 资本周转率 *b+ef
C (106)card 记录卡 \B _g=K
C (107)cash 现金 6FMW}*6<
C (108)cash account 现金账户 8l(_{Y5(-
C (109)cash book 现金账薄 U
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C (110)cash cow 金牛产品 ]
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C (111)cash flow 现金流量 NABwtx>
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C (112)cash discounted 现金贴现 8BUPvaP<[
C (113)cash flow budget 现金流量预算 Q v/}WnBk
C (114)cash flow statement 现金流量表 WLr\ l29
C (115)cash ledger 现金分类账 xA|72!zk0P
C (116)cash limit 现金限额 xL,;(F\^
C (117)CCA 现时成本会计 j6wdqa9!~
C (118)center 中心 iN\D`9e
C (119)changeover time 变更时间 eil"1$k
C (120)chartered entity 特许经济个体 s;-(dQ{O
C (121)cheque 支票 ~9.0:Fm<
C (122)cheque register 支票登记薄 0)/L+P5
C (123)coin analysis 零钱分类 o"F=3b~:n
C (124)classification 分类 <uXZ*E
C (125)clock card 工时卡 =n_r\z
C (126)code 代码 t!MGSB~
C (127)commitment accounting 承诺确认会计 @d imZsi1
C (128)common cost 共同成本 #QdBI{2
C (129)company limited byguarantee 有限担保责任公司 yyZV/
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C (130)company limited shares 股份有限公司 BM+v,hGY
C (131)competitive position 竞争能力状况 $5XE'm
C (132)concept 概念 OZ2gIK
C (133)conglomerate 跨行业企业 (UWV#AR
C (134)consistency concept 一致性概念 U_ j\UQC
C (135)consolidated accounts 合并报表
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C (136)consolidation accounting 合并会计 gzS6{570
C (137)consortium 财团 m,i@
C (138)contingency plan 应急计划 }E626d}uA
C (139)contingent liabilities 或有负债 =FXO 1UZ!
C (140)continuous operation 连续生产 29R_?HBH
C (141)contra 抵消 QKW;
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C (142)contract cost 合同成本 |l)z^V!
C (143)contract costing 合同成本计算 p8CDFLuV
C (144)contribution 贡献毛益 I^h^QeBis
C (145)contribution centre 贡献中心 `Pa z
C (146)contribution chart 贡献图 jqULg iC
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 APydZ
C (148)contribution to salesration 贡献毛益对销售比率 z;? 32K
C (149)control 控制 E! '|FJ
C (150)control account 控制帐户 R
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C (151)control limits 控制限度 [=dK%7v
C (152)controllability concept 可控制概念 yu ~Rk
C (153)controllable cost 可控制成本 hV,)u3
C (154)conversion cost 加工成本
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @VlDi1
C (156)corporate appraisal 公司评估 WP/?(%#Y
C (157)corporate planning 公司计划 Ae,P&(
C (158)corporate social reporting 公司社会报告 I"TFj$Pg
C (159)corporation 股份公司
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C (160)cost 成本 J&mZsa)4
C (161)cost account 成本帐户 Jw;Tq"&
C (162)cost accounting 成本会计 G.CkceWRn
C (163)cost accounting manual 成本手册 9F[k;U
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C (164)cost accounts calendar 成本报表的日历时间 koQ\]t'*As
C (165)cost adjustment 成本调整 {9>LF
C (166)cost allocation 成本分配 cB,O"-
C (167)cost apportionment 成本分摊 HE>6A|rgDr
C (168)cost attribution 成本归属 UVND1XV^f
C (169)cost audit 成本审计 J]|Zh
C (170)cost behaviour 成本性态 sFhmp
C (171)cost benefit analysis 成本效益分析 1ztL._Td
C (172)cost center 成本中心 %ZT@&
C (173)cost driver 成本动因