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注会《审计》英语常用词汇 ~f98#43
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1.audit 审计 #"~<HG}bR/
2.attestation 鉴证 wmLs/:~
3.credibility 可信赖程度 %h!B^{0
4.audit of financial statements 财务报表审计 (!WD1w
5.agreed-upon procedures 执行商定程序 g($2Dk_F2
6.high levels of assurance 高水平保证 "chDg(jMZ
7.compilation 编制 (jE9XxQY
8.reliability 可靠性 kxv1Hn"`{E
9.relevance 相关性 5\nAeP
10.professional skepticism 职业谨慎 |Cy
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11.objectivity 客观性 %'pgGC"|
12. professional competence 专业胜任能力
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13.Senior/CPA-in-charge 项目经理 =aW9L)8D
14.audit engagement letter 业务约定书 Avb\{)s+
15.recurring audit 连续审计 Gd85kY@w7
16.the client 委托人
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17.change CPA 更换注册会计师 NzvXN1_%
18.the existing CPA 现任注册会计师 f@!.mDm]
19.the successor CPA 后任注册会计师 P&Vv/D
20.the preceding CPA前任注册会计师 [7y]n;Fy
21.issue the audit report 出具审计报告 ckCE1e>s
22.expert 专家 M\BRcz
23.the board of directors 董事会 ;2QP7PrSY
24.knowledge of the entity‘ s business 了解被审计单位情况 3JR+O<3D
25.assess material misstatement risks评估重大错报风险 es7=%!0
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 V'gh6`v
27.a general knowledge of —— 初步了解―――的情况 f/?P514h
28.a more knowledge of—— 进一步了解的情况 Mo|2}nf
29.the prior year‘s working papers 以前年度工作底稿 ~P-mC
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30.minutes of meeting 会议纪要 1'Dai `
31.business risks 经营风险 $XH^~i;
32.appropriateness 适当性 h<QY5=SF
33.accounting estimate 会计估计 xAm6BB
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34.management representations 管理层声明 YoFxW5by
35.going concern assumption 持续经营假设 VIf.q)_k
36.audit plan 审计计划 pA4xbr 2
37.significant audit areas 重点审计领域 J{G?-+`
38.error 错误 I&5!=kR
39.fraud舞弊 JucY[`|JV
40.modified or additional procedures 修改或追加审计程序 _Fg5A7or
41.misappropriation of assets 侵占资产 aN3;`~{9
42.transactions without substance 虚假交易 j?QDR
43.unusual pressures 异常压力 w0unS`\4
44.the suspected noncompliance 涉嫌存在违法行为 H\[W/"
45.materialiy 重要性 _yR^*}xJb
46.exceed the materiality level 超过重要性水平 "m>81-0
47.approach the materiality level 接近重要性水平 COlaD"Y
48.an acceptably low level 可接受水平 l'E6CL}@[
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 "0TZTa1e
50.misstatements or omissions 错报或漏报 47/iF97
51.aggregate 总计 \~ wMfP8
52.subsequent events 期后事项 \|[;Z"4l
53.adjust the financial statements 调整财务报表 A3*!"3nU
54.perform additional audit procedures 实施追加的审计程序 alb.g>LNPP
55.audit risk 审计风险 [2cD:JL
56.detection risk 检查风险 \fe]c
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57.inappropriate audit opinion 不适当的审计意见 Flb&B1
58.material misstatement 重大的错报 xgtR6E^k
59.tolerable misstatement 可容忍错报 Eh4=ZEX
60.the acceptable level of detection risk 可接受的检查风险 7K:PdF>/
61.assessed level of material misstatement risk 重大错报风险的评估水平 Z3!`J&
62.simall business 小规模企业 "kF g
63.accounting system 会计系统 >
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64.test of control 控制测试 |ENh)M8}r
65.walk-through test 穿行测试 +"VP-s0
66.communication 沟通 hpk7 Anp
67.flow chart 流程图 8dhUBJ0_
68.reperformance of internal control 重新执行 FN73+-:n:j
69.audit evidence 审计证据 bZV/l4TU
70.substantive procedures 实质性程序 Kc(FX%3LU
71.assertions 认定 >LuYHr
72.esistence 存在 9c
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73.occurrence 发生 zx7{U8*`<
74.completeness 完整性 3R VR
75.rights and obligations 权利和义务 k VQ\1!
76.valuation and allocation 计价和分摊 D1;QC
77.cutoff 截止 L
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78.accuracy 准确性 ct}9i"H#1
79.classification 分类 KK &?gTa
80.inspection 检查 qIqM{#' ^
81.supervision of counting 监盘 PUX;I0Cf
82.observation 观察 v.5+7,4
83.confirmation 函证 u<&m]]*
84.computation 计算 DlNX 3
85.analytical procedures 分析程序 WuW^GC{7
86.vouch 核对 u
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87.trace 追查 ;9g2?-svw
88.audit sampling 审计抽样 >F&47Yn
89.error 误差 cCc(fF*^
90.expected error 预期误差 @\I#^X5lv
91.population 总体 FxtI"g\0
92.sampling risk 抽样风险 dcT80sOC
93.non- sampling risk 非抽样风险 X[TR3[1}
94.sampling unit 抽样单位 FC"8#*x
95.statistical sampling 统计抽样 7=, ; h
96.tolerable error 可容忍误差 c[Zje7 @
97.the risk of under reliance 信赖不足风险 ~F7gP{r
98.the risk of over reliance 信赖过度风险 ^sg,\zD 'X
99.the risk of incorrect rejection 误拒风险 b>9>uC@J15
100. the risk of incorrect acceptance 误受风险 O|UC ?]6
101.working trial balance 试算平衡表 &iVs0
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102.index and cross-referencing 索引和交叉索引 S 6,.FYH
103.cash receipt 现金收入 xn|(9#1o
104.cash disbursement 现金支出 L&OwPd
105.bank statement 银行对账单 \5cpFj5%
106.bank reconciliation 银行存款余额调节表 wH6aAV~1
107.balance sheet date 资产负债表日 dAe')N:KPI
108.net realizable value 可变现净值 '[O;zJN;
109.storeroom 仓库 C2)2)
110.sale invoice 销售发票 T9q-,w/j;
111.price list 价目表 Pr,q*_Yy
112.positive confirmation request 积极式询证函 P
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113.negative confirmation request 消极式询证函 uUw5l})%Fi
114.purchase requisition 请购单 FU<Jp3<%
115.receiving report 验收报告 ?[>3QE
116.gross margin 毛利 Vs{|xG7WD
117.manufacturing overhead 制造费用 :P=(k2
118.material requisition 领料单 FNId
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119.inventory-taking 存货盘点 mlS$>O_aX
120.bond certificate 债券 Q)z8PQl O
121.stock certificate 股票 S>;
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122.audit report 审计报告 {cw /!B
123.entity 被审计单位 ymcLFRu
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124.addressee of the audit report 审计报告的收件人 EDs\,f}
125.unqualified opinion 无保留意见 VgS_s k
126.qualified opinion 保留意见 {2"zVt#h
127.disclaimer of opinion 无法表示意见 e64 ^ChCoV
128.adverse opinion 否定意见 [;
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A (1)ABC 作业基础成本计算 7i1q wRv
A (2)absorbed overhead 已吸收制造费用 t@+}8^M
A (3)absorption costing 吸收成本计算 9k[9P;"F:
A (4)account 账户,报表 GNJj=1Lsd
A (5)accounting postulate 会计假设 5.J.RE"M
A (6)accounting series release 会计公告文件 vEz"xz1j!]
A (7)accounting valuation 会计计价 "Os_vlapHo
A (8)account sale 承销清单 -+-_I*(
A (9)accountability concept 经营责任概念 yJe>JK~)
A (10)accountancy 会计职业 `n?DU;,
A (11)accountant 会计师 >~+ELVB&
A (12)accounting 会计 *EwR!L*
A (13)agency cost 代理成本 %BB%pC
A (14)accounting bases 会计基础 eO[b1]WLP
A (15)accounting manual 会计手册 j^2j&Ta
A (16)accounting period 会计期间 7W.~
A (17)accounting policies 会计方针 d4z/5Oa
A (18)accounting rate of return 会计报酬率 &~U ] ~;@
A (19)accounting reference date 会计参照日 NSA-}2$
A (20)accounting reference period 会计参照期间 y Fq&8 x<X
A (21)accrual concept 应计概念 WvZ8/T'x
A (22)accrual expenses 应计费用 0NX,QD
A (23)acid test ration 速动比率(酸性测试比率) _``=cc
A (24)acquisition 购置 >t_6B~x9
A (25)acquisition accounting 收购会计 dzrio-QU~
A (26)activity based accounting 作业基础成本计算 ! #2{hQRu
A (27)adjusting events 调整事项 Y% 5eZ=z
A (28)administrative expenses 行政管理费 4)o
A (29)advice note 发货通知 b<gr@
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A (30)amortization 摊销 Q>1[JW{$}
A (31)analytical review 分析性检查 w$-6-rE]d
A (32)annual equivalent cost 年度等量成本法 Uq`'}Vo
A (33)annual report and accounts 年度报告和报表 fZA4q0
A (34)appraisal cost 检验成本 ~z;FP$U
A (35)appropriation account 盈余分配账户 As<bL:>dE
A (36)articles of association 公司章程细则 &W6^sj*k5U
A (37)assets 资产 <0q;NrvUb
A (38)assets cover 资产保障 "@,}p\
A (39)asset value per share 每股资产价值 "wh ,Ue
A (40)associated company 联营公司 Y,zxbXZv'5
A (41)attainable standard 可达标准 ]- QA'Lq
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A (42)attributable profit 可归属利润 ))'<_nD
A (43)audit 审计 *,WU?tl&
A (44)audit report 审计报告 /J6rv((
A (45)auditing standards 审计准则 Ck7uJI<x
A (46)authorized share capital 额定股本 e'D&8z_;
A (47)available hours 可用小时 bhlG,NTP
A (48)avoidable costs 可避免成本 tT?
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B (49)back-to-back loan 易币贷款 `$aZ0+
B (50)backflush accounting 倒退成本计算 'u<juFr
B (51)bad debts 坏帐 s#=7IH30
B (52)bad debts ratio 坏帐比率 -5QZJF2
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B (53)bank charges 银行手续费 Pw!MS5=r
B (54)bank overdraft 银行透支 1Nd2{(
B (55)bank reconciliation 银行存款调节表 y>e.~5;
B (56)bank statement 银行对账单 scLll ,~
B (57)bankruptcy 破产 w!clI8v/
B (58)basis of apportionment 分摊基础 zu|\fP
B (59)batch 批量 3y8G?LL/[7
B (60)batch costing 分批成本计算 $43qME
B (61)beta factor B(市场)风险因素 l$bu%SZ
B (62)bill 账单 3fQuoQuD"}
B (63)bill of exchange 汇票 K~ehP[^
B (64)bill of landing 提单 *N'p~LJ
B (65)bill of materials 用料预计单 Y#$%iF
B (66)bill payable 应付票据 oj_3ZsO
B (67)bill receivable 应收票据 WWHoi{q
B (68)bin card 存货记录卡
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B (69)bonus 红利 pOG1jI5<{8
B (70)book-keeping 薄记
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B (71)Boston classification 波士顿分类 rFYWs6
B (72)breakeven chart 保本图 /,Re"!jh
B (73)breakeven point 保本点 R/>@
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B (74)breaking-down time 复位时间
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B (75)budget 预算 %m$Sp47
B (76)budget center 预算中心 gi
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B (77)budget cost allowance 预算成本折让 s
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B (78)budget manual 预算手册 Ob&<]
B (79)budget period 预算期间 u-G+ j)
B (80)budgetary control 预算控制 R2]Z kg
B (81)budgeted capacity 预算生产能力 gz#i.-
B (82)burden 制造费用 H6 HVu |
B (83)business center 经营中心 :mn>0jK,N
B (84)business entity 营业个体 AvV|(K"
B (85)business unit 经营单位 R)ITy
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B (86)buy-out management 管理性购买产权 xCl1g4N
B (87)by-product 副产品 74k dsgQf
C (88)called-up share capital 催缴股本 VYImI>.t{
C (89)capacity 生产能力 6 EC*
C (90)capacity ratios 生产能力比率 M>ruKHipFE
C (91)capital 资本 /F'sb[
C (92)capital assets pricing model资本资产计价模式 |kV*Jc k
C (93)capital commitment 承诺资本 !*bMa8]*
C (94)capital employed 已运用的资本 .I0q
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C (95)capital expenditure 资本支出 0Bi.6
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C (96)capital expenditureauthorization 资本支出核准 @Y<bwv
C (97)capital expenditure control 资本支出控制 v"XGC i91L
C (98)capital expenditure proposal资本支出申请 @wo(tf=@P
C (99)capital funding planning 资本基金筹集计划 WQL\y3f5
C (100)capital gain 资本收益 8~z~_TD6m@
C (101)capital investment appraisal资本投资评估 .-oxb,/
C (102)capital maintenance 资本保全 3e;^/kf<9
C (103)capital resource planning 资本资源计划 hD*SpVIU
C (104)capital surplus 资本盈余 L4z ~B!uvF
C (105)capital turnover 资本周转率 x&Kh>PVh\
C (106)card 记录卡
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C (107)cash 现金 H0`]V6+<f
C (108)cash account 现金账户 .ndCfdy~
C (109)cash book 现金账薄 [)zP6\I
C (110)cash cow 金牛产品 K<ft2anY5
C (111)cash flow 现金流量 4\u1TYR
C (112)cash discounted 现金贴现 OJ5#4qJ[
C (113)cash flow budget 现金流量预算 $jI3VB
C (114)cash flow statement 现金流量表 jun_QiU:2
C (115)cash ledger 现金分类账 0C
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C (116)cash limit 现金限额 pRIhFf
C (117)CCA 现时成本会计 W;L7SF g)
C (118)center 中心 F{Jw^\
C (119)changeover time 变更时间 w?wG(+X7
C (120)chartered entity 特许经济个体 4C-jlm)V
C (121)cheque 支票 hjB@o#S
C (122)cheque register 支票登记薄 bE#,=OI$
C (123)coin analysis 零钱分类 .
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C (124)classification 分类 uK$9Ll{lk
C (125)clock card 工时卡 ,)J
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C (126)code 代码 A3no~)wZn
C (127)commitment accounting 承诺确认会计 1[qLA!+
C (128)common cost 共同成本 [los dnH^?
C (129)company limited byguarantee 有限担保责任公司 Vq5k+3W+
C (130)company limited shares 股份有限公司 Wm"4Ae:B
C (131)competitive position 竞争能力状况 Iw&vTU=2
C (132)concept 概念 G_{&sa
C (133)conglomerate 跨行业企业 C8
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C (134)consistency concept 一致性概念 D 38$`j
C (135)consolidated accounts 合并报表 L z!,kwg
C (136)consolidation accounting 合并会计 Xg
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C (137)consortium 财团 u7\J\r4,+
C (138)contingency plan 应急计划 )5%'.P>
C (139)contingent liabilities 或有负债 V |/NB
C (140)continuous operation 连续生产 dC$Em@Nb
C (141)contra 抵消 ?ROqn6k&c
C (142)contract cost 合同成本 Nq` C.&
C (143)contract costing 合同成本计算 QM
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C (144)contribution 贡献毛益 8XzR
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C (145)contribution centre 贡献中心
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C (146)contribution chart 贡献图 Mjfx~I27
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ##;Er47@^
C (148)contribution to salesration 贡献毛益对销售比率 n'01Hh`0
C (149)control 控制 4.h=&jz&
C (150)control account 控制帐户 (TwnkXrR,
C (151)control limits 控制限度 `m?c;,\
C (152)controllability concept 可控制概念 jbu8~\"
C (153)controllable cost 可控制成本 x&9hI
C (154)conversion cost 加工成本 \"^w'ng
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]Nl=wZ#`
C (156)corporate appraisal 公司评估 !z<%GQ CT
C (157)corporate planning 公司计划 {Jx4xpvPo
C (158)corporate social reporting 公司社会报告 P
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C (159)corporation 股份公司 W$rH"_@m
C (160)cost 成本 ,(?po(']
C (161)cost account 成本帐户 !n$tr
C (162)cost accounting 成本会计 iz?tu: \v&
C (163)cost accounting manual 成本手册 rN<