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注会《审计》英语常用词汇 QqjTLuN
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1.audit 审计 7 BK46x
2.attestation 鉴证 EaCZx
3.credibility 可信赖程度 J5-rp|
4.audit of financial statements 财务报表审计 uc\.oG;~q
5.agreed-upon procedures 执行商定程序 #Wq#beBb
6.high levels of assurance 高水平保证 >& [3
7.compilation 编制
Y 0]Kl^\A
8.reliability 可靠性 _&K\D
p&@
9.relevance 相关性 L-MiaKc L
10.professional skepticism 职业谨慎 UCn.t
11.objectivity 客观性 t
NYJQ
12. professional competence 专业胜任能力 }`4K)(>4nG
13.Senior/CPA-in-charge 项目经理 *<?XTs<
14.audit engagement letter 业务约定书 *se u&
15.recurring audit 连续审计 j
Pj2
16.the client 委托人 ^xmZ|f-
17.change CPA 更换注册会计师 B'!PJj
18.the existing CPA 现任注册会计师 <gR`)YF7
19.the successor CPA 后任注册会计师 oq
243\?Y
20.the preceding CPA前任注册会计师 s7vPI
21.issue the audit report 出具审计报告 6,a%&1_
22.expert 专家 z,M'Tr.1|
23.the board of directors 董事会 v'K
% %z
24.knowledge of the entity‘ s business 了解被审计单位情况
tb:
25.assess material misstatement risks评估重大错报风险 R[6 r(h
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 ?C
FS}v
27.a general knowledge of —— 初步了解―――的情况 N JXa_&_
28.a more knowledge of—— 进一步了解的情况 Wf_CR(
29.the prior year‘s working papers 以前年度工作底稿 { _-wG3f|
30.minutes of meeting 会议纪要 Euqj
xz
31.business risks 经营风险 8IpxOA#jQ
32.appropriateness 适当性 zLo;.X[Y
33.accounting estimate 会计估计 HUK"OH
34.management representations 管理层声明 R9bhC9NP
35.going concern assumption 持续经营假设 <( cM*kV
36.audit plan 审计计划 hyM'x*
37.significant audit areas 重点审计领域 CG CQa0
38.error 错误 i1tVdbC]
39.fraud舞弊 iJEB?y
40.modified or additional procedures 修改或追加审计程序 vuAQm}A4'g
41.misappropriation of assets 侵占资产 4,gol?a
42.transactions without substance 虚假交易 5XI;<^n2
43.unusual pressures 异常压力 4c
44.the suspected noncompliance 涉嫌存在违法行为 v/]Qq
45.materialiy 重要性 Wk7L:uK
46.exceed the materiality level 超过重要性水平 _E3U.mV
47.approach the materiality level 接近重要性水平 P"oYC$
48.an acceptably low level 可接受水平 xq#U4
E
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 m*\B2\2gJ
50.misstatements or omissions 错报或漏报 \FIa,5k8
51.aggregate 总计 :U!'U;uQ
52.subsequent events 期后事项 w:ORmR.p
53.adjust the financial statements 调整财务报表 ROP C |
54.perform additional audit procedures 实施追加的审计程序 jB5>y&+
55.audit risk 审计风险 iTj"lA
56.detection risk 检查风险 X\o/i\ C}
57.inappropriate audit opinion 不适当的审计意见 @47[vhE
58.material misstatement 重大的错报 VfQMFb',o
59.tolerable misstatement 可容忍错报 m(8
jSGV
60.the acceptable level of detection risk 可接受的检查风险 )GB3=@
61.assessed level of material misstatement risk 重大错报风险的评估水平 JmnBq<&,0
62.simall business 小规模企业 :D<:N*9i
63.accounting system 会计系统 V"w`!
64.test of control 控制测试 x{=[w`
65.walk-through test 穿行测试 ^2C0oX
66.communication 沟通 GS$ZvO
67.flow chart 流程图 Pd)K^;em
68.reperformance of internal control 重新执行 MZ;"J82p
69.audit evidence 审计证据 %'RI3gy
70.substantive procedures 实质性程序 C/{nr-V3u
71.assertions 认定 l*F!~J3
72.esistence 存在 CP c"
73.occurrence 发生 $
/}: P
74.completeness 完整性 w{_e"N
75.rights and obligations 权利和义务 ,[Dh2fPM,
76.valuation and allocation 计价和分摊 ):/<H
77.cutoff 截止 3I'M6WA
78.accuracy 准确性 }2-[Ki yv
79.classification 分类 ?)Tz'9l
80.inspection 检查 XR{5]lKt_
81.supervision of counting 监盘 FBR$,j
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82.observation 观察 2E@C0Ha L
83.confirmation 函证 l-DGy# h+z
84.computation 计算
7yMieUF
85.analytical procedures 分析程序 <Cf7E
86.vouch 核对 o 8~
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87.trace 追查 N+Q(V*:3v
88.audit sampling 审计抽样 [_g#x(=
89.error 误差 5QqJI#4~
90.expected error 预期误差 btUUZ"q<
91.population 总体 S(g<<Te
92.sampling risk 抽样风险 OvyB<r
93.non- sampling risk 非抽样风险 u#zP>!
94.sampling unit 抽样单位 t-v^-#
95.statistical sampling 统计抽样 W+#}~2&Dv
96.tolerable error 可容忍误差 M3ecIVm8(
97.the risk of under reliance 信赖不足风险 C5:dO\?O
98.the risk of over reliance 信赖过度风险 1Y H4a|bc
99.the risk of incorrect rejection 误拒风险 ef;&Y>/
100. the risk of incorrect acceptance 误受风险 C$N4
101.working trial balance 试算平衡表 A^T~@AO
102.index and cross-referencing 索引和交叉索引 q;1VF;<"vH
103.cash receipt 现金收入 +t7c
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104.cash disbursement 现金支出 ~|aeKtCs(.
105.bank statement 银行对账单 >K_$[qP3
106.bank reconciliation 银行存款余额调节表 yS:IRI.
107.balance sheet date 资产负债表日 7| h3.
108.net realizable value 可变现净值 eHF(,JI
109.storeroom 仓库 H3p4,Y}'#
110.sale invoice 销售发票 #`N6<nb
111.price list 价目表 HKEop
112.positive confirmation request 积极式询证函 bMK#^ZoH
113.negative confirmation request 消极式询证函 3/A[LL|
114.purchase requisition 请购单 \,@Yl.,+
115.receiving report 验收报告 /ygUd8@
116.gross margin 毛利 S`GXiwk
117.manufacturing overhead 制造费用 %#S "~)
118.material requisition 领料单 (!XYH@Mz<w
119.inventory-taking 存货盘点 Pv{,aV\I}
120.bond certificate 债券 ^| FVc48{
121.stock certificate 股票 0%A(dJA6
122.audit report 审计报告 r2E>sH
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123.entity 被审计单位 U&Sbm~Qi
124.addressee of the audit report 审计报告的收件人 Y1U"HqNl*
125.unqualified opinion 无保留意见 ReHd~G9
126.qualified opinion 保留意见 ,<^tsCI
127.disclaimer of opinion 无法表示意见 <
WHs
128.adverse opinion 否定意见 3IJI5K_
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A (1)ABC 作业基础成本计算 lt2Nwt0bv
A (2)absorbed overhead 已吸收制造费用 XoH[MJC
A (3)absorption costing 吸收成本计算 2h|(8f:y
A (4)account 账户,报表 V~]'+A
q>
A (5)accounting postulate 会计假设 JT.\f,z&
A (6)accounting series release 会计公告文件 'sjJSc
A (7)accounting valuation 会计计价 Pw^c2TQ
A (8)account sale 承销清单 Zs3]|bUR
A (9)accountability concept 经营责任概念 `:bvuc(
A (10)accountancy 会计职业 7&RJDa:a7T
A (11)accountant 会计师 R>e3@DQ~
A (12)accounting 会计 A&}nRP9
A (13)agency cost 代理成本 ok\/5oz
A (14)accounting bases 会计基础 }VGI Y>v
A (15)accounting manual 会计手册 02# b:
A (16)accounting period 会计期间 giSG 6'WA
A (17)accounting policies 会计方针 `!Ge"JB6
A (18)accounting rate of return 会计报酬率 i k1L
A (19)accounting reference date 会计参照日 eJ=Y6;d$
A (20)accounting reference period 会计参照期间 k^dCX+
A (21)accrual concept 应计概念
d4/`:?w
A (22)accrual expenses 应计费用 \@PUljU]
A (23)acid test ration 速动比率(酸性测试比率) BJO~$/R?v
A (24)acquisition 购置 N?mY|x\}wK
A (25)acquisition accounting 收购会计 c
&Su d, &
A (26)activity based accounting 作业基础成本计算 ko+M,kjwR
A (27)adjusting events 调整事项 wsb=[$C
A (28)administrative expenses 行政管理费 ev;5?9\E
A (29)advice note 发货通知 IYM@(c@ld0
A (30)amortization 摊销 ,QHx*~9
A (31)analytical review 分析性检查 R/Dy05nloe
A (32)annual equivalent cost 年度等量成本法 /nMqEHCyg
A (33)annual report and accounts 年度报告和报表 J,^pt Ql
A (34)appraisal cost 检验成本 &PQ{e8w
A (35)appropriation account 盈余分配账户 J\dhi{0
A (36)articles of association 公司章程细则 K}5$;W#
A (37)assets 资产 qLW-3W;WUH
A (38)assets cover 资产保障 .k:&&sAz
A (39)asset value per share 每股资产价值 YZ%f7BUk
A (40)associated company 联营公司 Alk*
"p
A (41)attainable standard 可达标准 ++{+
#s6
C#?d=x
A (42)attributable profit 可归属利润 RJ@e5A6_
A (43)audit 审计 B=Jd%Av
A (44)audit report 审计报告 IrwF
B
A (45)auditing standards 审计准则 3d)+44G_)
A (46)authorized share capital 额定股本 LWb}) #E
A (47)available hours 可用小时 ]kplb0`
A (48)avoidable costs 可避免成本 |z7Crz
B (49)back-to-back loan 易币贷款 u,SX`6%
B (50)backflush accounting 倒退成本计算 pii
Q
B (51)bad debts 坏帐 _8b>r1$
B (52)bad debts ratio 坏帐比率 8s5ru)
B (53)bank charges 银行手续费 M"$RtS|h
B (54)bank overdraft 银行透支 q!oZ; $
B (55)bank reconciliation 银行存款调节表 by
y1MgQd
B (56)bank statement 银行对账单 dBq,O%$oq
B (57)bankruptcy 破产 A[$wxdc
B (58)basis of apportionment 分摊基础 c{4nW|/
W
B (59)batch 批量 VX>t!JP p
B (60)batch costing 分批成本计算 q}A3"$-F
B (61)beta factor B(市场)风险因素 LYq2A,wm$
B (62)bill 账单 -JO46
#m
B (63)bill of exchange 汇票 BLH3$*,H
B (64)bill of landing 提单
&lfF!
B (65)bill of materials 用料预计单 0?L$)T-B
B (66)bill payable 应付票据 1]3bx N
B (67)bill receivable 应收票据 3{LvKe
B (68)bin card 存货记录卡 Sl<-)a:
B (69)bonus 红利 y`@4n.Q
B (70)book-keeping 薄记 ieF 0<'iF
B (71)Boston classification 波士顿分类 2u;fT{(
B (72)breakeven chart 保本图 S+xGHi)
B (73)breakeven point 保本点 +p}Xmn
B (74)breaking-down time 复位时间 eD1MP<>h
B (75)budget 预算 _ktSTzH0
B (76)budget center 预算中心 `M<G8ob
B (77)budget cost allowance 预算成本折让 n|,Vm@zV
B (78)budget manual 预算手册 BH*]OXW\
B (79)budget period 预算期间 yrYaKh
B (80)budgetary control 预算控制 @dKf]&h%%
B (81)budgeted capacity 预算生产能力 0|Ft0y`+
B (82)burden 制造费用 257;@;
B (83)business center 经营中心 n *0F
B (84)business entity 营业个体 \*"0wR;[K
B (85)business unit 经营单位 >)Z2bCe
B (86)buy-out management 管理性购买产权 $I0a2Z=dP
B (87)by-product 副产品 VQ;-
dCV
C (88)called-up share capital 催缴股本 %7wzGtM]ps
C (89)capacity 生产能力 &ziB#(&:H
C (90)capacity ratios 生产能力比率 R#bV/7Ol
C (91)capital 资本 "lzg@=$|)
C (92)capital assets pricing model资本资产计价模式 M_ cb(=ey
C (93)capital commitment 承诺资本 A"ph!* i{
C (94)capital employed 已运用的资本 F7Yuky
C (95)capital expenditure 资本支出 .7Bav5 ;
C (96)capital expenditureauthorization 资本支出核准 Z:gsguX
C (97)capital expenditure control 资本支出控制 4qR Q,g{$T
C (98)capital expenditure proposal资本支出申请 K{h]./%
C (99)capital funding planning 资本基金筹集计划 Jpnp'
C (100)capital gain 资本收益 pnb$lpxt
C (101)capital investment appraisal资本投资评估 g8@HAV^H
C (102)capital maintenance 资本保全 F+-MafN7Y
C (103)capital resource planning 资本资源计划 `fVA.%
C (104)capital surplus 资本盈余 }(O
kl1
C (105)capital turnover 资本周转率 B>L^XGq
C (106)card 记录卡 Qn cS&
C (107)cash 现金 [beuDZA
C (108)cash account 现金账户 j*\MUR=
C (109)cash book 现金账薄 =
$Yk8,
C (110)cash cow 金牛产品 IN*Z__l8j`
C (111)cash flow 现金流量 2uB26SEIl
C (112)cash discounted 现金贴现 \s rOU|
C (113)cash flow budget 现金流量预算 *g.,[a0
C (114)cash flow statement 现金流量表 3CL:VwoW
C (115)cash ledger 现金分类账 %['F[Mo
C (116)cash limit 现金限额 KDzIarC
C (117)CCA 现时成本会计 ]qQB+]WN
C (118)center 中心 >CA1Ub&ls
C (119)changeover time 变更时间 z$,hdZ]
C (120)chartered entity 特许经济个体 +eat,3Ji
C (121)cheque 支票 tjL#?j
C (122)cheque register 支票登记薄 aMD?^
C (123)coin analysis 零钱分类 PSvRO%&
C (124)classification 分类 A#\X-8/
C (125)clock card 工时卡
0(.C f.B~
C (126)code 代码 -O6o^Dk
C (127)commitment accounting 承诺确认会计 }0*7bb
C (128)common cost 共同成本 SxyFFt
C (129)company limited byguarantee 有限担保责任公司 g:V6B/M&
C (130)company limited shares 股份有限公司 \8H"lcj:
C (131)competitive position 竞争能力状况 <7h'MNf&
C (132)concept 概念 v7RDoO]I
C (133)conglomerate 跨行业企业 /;J;,G`?
C (134)consistency concept 一致性概念 [:
Y^0[2
C (135)consolidated accounts 合并报表 Oms`i&}"}
C (136)consolidation accounting 合并会计 q9Wtu7/
C (137)consortium 财团 6Vo}Uaq4
C (138)contingency plan 应急计划 x6]?}Q>>D
C (139)contingent liabilities 或有负债 DtX{0p<T3
C (140)continuous operation 连续生产 w-m2N-"='
C (141)contra 抵消 )o CF|
2qc
C (142)contract cost 合同成本 dv:&N
C (143)contract costing 合同成本计算 qyC"}y-
C (144)contribution 贡献毛益 o
qTh )
C (145)contribution centre 贡献中心 C8-q<t#SF
C (146)contribution chart 贡献图 -.G0k*[d
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 5^i ^?
C (148)contribution to salesration 贡献毛益对销售比率 g [K8G
C (149)control 控制 "5FeP;
C (150)control account 控制帐户 NiF*h~q
C (151)control limits 控制限度 23m+"
4t
C (152)controllability concept 可控制概念 -8:@xG2
C (153)controllable cost 可控制成本 TW$^]u~v
C (154)conversion cost 加工成本 f&J*(F*u
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 _,QUH"
C (156)corporate appraisal 公司评估 G#>nOB
C (157)corporate planning 公司计划 ~5zh
K:7c
C (158)corporate social reporting 公司社会报告 KA7nncg;,
C (159)corporation 股份公司 }#@LZ)]hK
C (160)cost 成本 )XWL'':bF
C (161)cost account 成本帐户 0!T $Ef
C (162)cost accounting 成本会计 +xa2e?A%L
C (163)cost accounting manual 成本手册 ?uLqB@!2
C (164)cost accounts calendar 成本报表的日历时间 A}o1I1+
C (165)cost adjustment 成本调整 p;HZA}p \
C (166)cost allocation 成本分配 Wh7nli7f_
C (167)cost apportionment 成本分摊 .)Q'j94Q
C (168)cost attribution 成本归属 }0o0 "J-$
C (169)cost audit 成本审计 psBBiHB[L
C (170)cost behaviour 成本性态 CS
C (171)cost benefit analysis 成本效益分析 /$KW$NH4z
C (172)cost center 成本中心 5;+Bl@zGu
C (173)cost driver 成本动因