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注会《审计》英语常用词汇
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1.audit 审计 aw4
+1.xy
2.attestation 鉴证 f:Ja
3.credibility 可信赖程度 z$V8<&q
4.audit of financial statements 财务报表审计 w0I
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5.agreed-upon procedures 执行商定程序 :hr@>Y~r
6.high levels of assurance 高水平保证 jbGH3 L
7.compilation 编制 g`6wj|@ =W
8.reliability 可靠性 GJuD
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9.relevance 相关性 6;b 'j\jG
10.professional skepticism 职业谨慎 (hV"z; rI
11.objectivity 客观性 v}Nx*%
12. professional competence 专业胜任能力 Q+Fw =Xw
13.Senior/CPA-in-charge 项目经理 ,qHG1#^
14.audit engagement letter 业务约定书 9}mp,egV
15.recurring audit 连续审计 y,>m#6hx#
16.the client 委托人 UKBMGzu2:
17.change CPA 更换注册会计师 WuQYEbap
18.the existing CPA 现任注册会计师 stG&(M
19.the successor CPA 后任注册会计师 8WGM%n#q
20.the preceding CPA前任注册会计师 o'4@]ae
21.issue the audit report 出具审计报告 4a |Fx
22.expert 专家 >y~_Hh(TSL
23.the board of directors 董事会 c>!J@[,
24.knowledge of the entity‘ s business 了解被审计单位情况 oQXkMKZ
25.assess material misstatement risks评估重大错报风险 UmE{>5Pt
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 #]N9/Hij#g
27.a general knowledge of —— 初步了解―――的情况 Pb;`'<*U
28.a more knowledge of—— 进一步了解的情况 -]A#G`'
29.the prior year‘s working papers 以前年度工作底稿 614/wI8(
30.minutes of meeting 会议纪要 -}sya1(<8
31.business risks 经营风险 A
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32.appropriateness 适当性 7tpZE+OX
33.accounting estimate 会计估计 =4
H K
34.management representations 管理层声明 e;'T?&t
35.going concern assumption 持续经营假设 gWo~o]f
36.audit plan 审计计划 B3t>M)
9
37.significant audit areas 重点审计领域 g DG m32
38.error 错误
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1vf
39.fraud舞弊 nQH
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40.modified or additional procedures 修改或追加审计程序 7qz-RF#s8
41.misappropriation of assets 侵占资产 <3x#(ms!!
42.transactions without substance 虚假交易 FxX3Pq8h
43.unusual pressures 异常压力 K@~#Gdnl
44.the suspected noncompliance 涉嫌存在违法行为 EM/+1
_u
45.materialiy 重要性 IR8&4qOs
46.exceed the materiality level 超过重要性水平 &RrQ()<as
47.approach the materiality level 接近重要性水平 yjR
O9
48.an acceptably low level 可接受水平 g0OS<,:
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 P/9J!.Cm
50.misstatements or omissions 错报或漏报 s3Ce]M
H
51.aggregate 总计 X4G55]D$>
52.subsequent events 期后事项 1@S6[&_
53.adjust the financial statements 调整财务报表 $)]FCuv
54.perform additional audit procedures 实施追加的审计程序 ;j>d"i36&
55.audit risk 审计风险 P$>kBW53
56.detection risk 检查风险 %d J>8.jW@
57.inappropriate audit opinion 不适当的审计意见 MEnHC'nI
58.material misstatement 重大的错报 C+?s~JL
59.tolerable misstatement 可容忍错报 _5w?v~6 5
60.the acceptable level of detection risk 可接受的检查风险 )o</gt )
61.assessed level of material misstatement risk 重大错报风险的评估水平 M9g\/]Io;
62.simall business 小规模企业 }n%Rl\p
63.accounting system 会计系统 gA1in
64.test of control 控制测试 5a!e%j
j
65.walk-through test 穿行测试 WbWW=(N'd
66.communication 沟通 HHTsHb{7
67.flow chart 流程图 #
pB:LPEsK
68.reperformance of internal control 重新执行
f}Tr$r
69.audit evidence 审计证据 -+>r4
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70.substantive procedures 实质性程序 dd7nO
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71.assertions 认定 {4aY}=
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72.esistence 存在 TK/'=8
73.occurrence 发生 o[[r_v_d
74.completeness 完整性 ,wi=!KzX
75.rights and obligations 权利和义务 Z"|P(]A
76.valuation and allocation 计价和分摊 arQ%
77.cutoff 截止
7XWBI\SW
78.accuracy 准确性 @H%=%ZwpO
79.classification 分类 7QiCZcb\
80.inspection 检查 ('6g)@=\U
81.supervision of counting 监盘 )B$P#dP)i
82.observation 观察 x0h3jw+6
83.confirmation 函证 eoe^t:5&
84.computation 计算 9r+O!kF(
85.analytical procedures 分析程序 [H%?jTQ
86.vouch 核对 kF,\bM
87.trace 追查 |z]2KjF&w-
88.audit sampling 审计抽样 `s>=Sn&UP
89.error 误差 mhLRi\[c )
90.expected error 预期误差 .!8X]trEg
91.population 总体
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92.sampling risk 抽样风险 Te@6N\g
93.non- sampling risk 非抽样风险 _d| 62VS
94.sampling unit 抽样单位 Wejwj/EU%
95.statistical sampling 统计抽样 U%t/wq
96.tolerable error 可容忍误差 }j(2Dl
97.the risk of under reliance 信赖不足风险 TBKd|D'H
98.the risk of over reliance 信赖过度风险 /Ej]X`F
99.the risk of incorrect rejection 误拒风险 1H4Zgh
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100. the risk of incorrect acceptance 误受风险 ivX37,B\bS
101.working trial balance 试算平衡表 RYZE*lWUh
102.index and cross-referencing 索引和交叉索引 _`Q It>R
103.cash receipt 现金收入 1:x nD
104.cash disbursement 现金支出 hJ[mf1je=
105.bank statement 银行对账单 %|(?!w7
106.bank reconciliation 银行存款余额调节表 ff}a <w
107.balance sheet date 资产负债表日 uo4$
rf7
108.net realizable value 可变现净值 90qj6.SQ
109.storeroom 仓库 fEw=I7{Y
110.sale invoice 销售发票 ^[,s_34V
111.price list 价目表
h [IYA1/y
112.positive confirmation request 积极式询证函 #xP!!.DF(
113.negative confirmation request 消极式询证函 sjzXJ`s
114.purchase requisition 请购单 WTD49_px
115.receiving report 验收报告 p + l_MB
116.gross margin 毛利 /"Yx@n
117.manufacturing overhead 制造费用 Lubs{-5lk
118.material requisition 领料单 hiMyFvA4
119.inventory-taking 存货盘点 E! I
120.bond certificate 债券 J,1osG<6x
121.stock certificate 股票 1n`1o
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122.audit report 审计报告 _+*/~E
123.entity 被审计单位 =`1m-
124.addressee of the audit report 审计报告的收件人 II-$WJy
125.unqualified opinion 无保留意见 2b#(X'ob
126.qualified opinion 保留意见 M[K0t>ih
127.disclaimer of opinion 无法表示意见 -H4+ur JJ
128.adverse opinion 否定意见 *F
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A (1)ABC 作业基础成本计算 ^b"bRQqm
A (2)absorbed overhead 已吸收制造费用 '8l yj&
A (3)absorption costing 吸收成本计算 IypWVr
A (4)account 账户,报表 m(Y.X=EZr
A (5)accounting postulate 会计假设 d=?Mj]
A (6)accounting series release 会计公告文件 Cfr<D3&,]
A (7)accounting valuation 会计计价 j6e}7
A (8)account sale 承销清单 ^RV
A (9)accountability concept 经营责任概念 L%WME8PB
A (10)accountancy 会计职业 z9M.e.
A (11)accountant 会计师 kG$E
tE#
A (12)accounting 会计
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A (13)agency cost 代理成本 2gwZb/'i
A (14)accounting bases 会计基础 _V& !4Zd9:
A (15)accounting manual 会计手册 {xv?wenE
A (16)accounting period 会计期间 v_z..-7Dq+
A (17)accounting policies 会计方针 Ak6MPuBB-
A (18)accounting rate of return 会计报酬率 ut$,?k!M
A (19)accounting reference date 会计参照日
d@4rD}_Z
A (20)accounting reference period 会计参照期间 JY2/YDJ
A (21)accrual concept 应计概念 ^XBzZ!h|
A (22)accrual expenses 应计费用 PUP"ky^q"
A (23)acid test ration 速动比率(酸性测试比率) KZF0rW
A (24)acquisition 购置 [0&'cu>
A (25)acquisition accounting 收购会计 %AG1oWWc>.
A (26)activity based accounting 作业基础成本计算 i*S|qX7``
A (27)adjusting events 调整事项 dI^IK
A (28)administrative expenses 行政管理费 V06CCy8n
A (29)advice note 发货通知 :xFu_%7
A (30)amortization 摊销 yuHZ&e
A (31)analytical review 分析性检查 J3e:Y!
A (32)annual equivalent cost 年度等量成本法 ~+N76BX
A (33)annual report and accounts 年度报告和报表 BTTLy^
A (34)appraisal cost 检验成本 46bl>yk9<
A (35)appropriation account 盈余分配账户 5LX8:~y
A (36)articles of association 公司章程细则 pb^,Qvnp
A (37)assets 资产 b mOqeUgB
A (38)assets cover 资产保障 7}4'dW.
A (39)asset value per share 每股资产价值 Vd+td;9(
A (40)associated company 联营公司 jzs.+dAg
A (41)attainable standard 可达标准 e}42/>}#D
+T0op4
A (42)attributable profit 可归属利润 yiVG ]s
A (43)audit 审计 u8YB)kG
A (44)audit report 审计报告 90/vJN
A (45)auditing standards 审计准则 "z^(dF|
A (46)authorized share capital 额定股本 7]Al*)
A (47)available hours 可用小时 mn]-rTr
A (48)avoidable costs 可避免成本 Y[Q@WdE9
B (49)back-to-back loan 易币贷款 w6T[hZ 9
B (50)backflush accounting 倒退成本计算 FR:d^mL
B (51)bad debts 坏帐 jn-QKdqM
B (52)bad debts ratio 坏帐比率 D
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B (53)bank charges 银行手续费 gmh5
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B (54)bank overdraft 银行透支 g(/{.%\k
B (55)bank reconciliation 银行存款调节表 EM=w?T
B (56)bank statement 银行对账单 ~U6"
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B (57)bankruptcy 破产
(1 CJw:
B (58)basis of apportionment 分摊基础 Q%ruQ#
B (59)batch 批量 ~>V-*NT8
B (60)batch costing 分批成本计算 /X4yB"J>
B (61)beta factor B(市场)风险因素 <lMg\T?K
B (62)bill 账单 s%~L4Wmcq
B (63)bill of exchange 汇票 Q48+O?&
B (64)bill of landing 提单 w
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B (65)bill of materials 用料预计单 x#VyQ[ok
B (66)bill payable 应付票据 dY} pN"
B (67)bill receivable 应收票据 2-++i:, g
B (68)bin card 存货记录卡 ^q
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B (69)bonus 红利 v"Me {+
B (70)book-keeping 薄记 C+w__gO&r
B (71)Boston classification 波士顿分类 (;aB!(_
B (72)breakeven chart 保本图 ?d$"[lKX
B (73)breakeven point 保本点 8j%'9vPi
B (74)breaking-down time 复位时间 JqEW=5
B (75)budget 预算 WsR+Np@c
B (76)budget center 预算中心 ]q{
PDZ
B (77)budget cost allowance 预算成本折让 n` q2s'Pc
B (78)budget manual 预算手册 nnNv0?>d(
B (79)budget period 预算期间 t<nFy
B (80)budgetary control 预算控制 #~^btL'dHF
B (81)budgeted capacity 预算生产能力 AoYaVlKG8
B (82)burden 制造费用 !@G)$g=<
B (83)business center 经营中心 ZK6Hvc0
B (84)business entity 营业个体 z}ElpT[(;
B (85)business unit 经营单位 z{:-!oF&CB
B (86)buy-out management 管理性购买产权 9Bz0MUbrLl
B (87)by-product 副产品 %KtU1A(["
C (88)called-up share capital 催缴股本 B0d%c&N${
C (89)capacity 生产能力 G
Wsd| kxU
C (90)capacity ratios 生产能力比率 jin db#)bz
C (91)capital 资本 +2RNZEc
C (92)capital assets pricing model资本资产计价模式 q"akrI38
C (93)capital commitment 承诺资本 ["y6b*;x
C (94)capital employed 已运用的资本 r}_lxr
C (95)capital expenditure 资本支出 %,\=s.~1
C (96)capital expenditureauthorization 资本支出核准 [4*1}}gW%5
C (97)capital expenditure control 资本支出控制 22
&'@C>
C (98)capital expenditure proposal资本支出申请 o}8I_o&]U
C (99)capital funding planning 资本基金筹集计划 dC.bt|#Oz
C (100)capital gain 资本收益 _;hf<|c
C (101)capital investment appraisal资本投资评估
?CP2AK
C (102)capital maintenance 资本保全 w{!(r
C (103)capital resource planning 资本资源计划 prtK:eGe2
C (104)capital surplus 资本盈余 %@?A_jS
C (105)capital turnover 资本周转率 ~.^AL}zm_
C (106)card 记录卡 +dk fcG
C (107)cash 现金 *6Q|}b[qcD
C (108)cash account 现金账户 48O~Jx,
C (109)cash book 现金账薄 1l5JP|x
C (110)cash cow 金牛产品 2N5`'
C (111)cash flow 现金流量 ^C/
C (112)cash discounted 现金贴现 ba3*]01Yb
C (113)cash flow budget 现金流量预算 #(KDjnP[
C (114)cash flow statement 现金流量表 9CJ(Z+;OM
C (115)cash ledger 现金分类账 l30Y8t~d
C (116)cash limit 现金限额 m^V5*JIh
C (117)CCA 现时成本会计 H4:&%"j7
C (118)center 中心 ?A?F.n`
C (119)changeover time 变更时间 #Ex p51
C (120)chartered entity 特许经济个体 7I9aG.;
C (121)cheque 支票 o(!@7Lqq
C (122)cheque register 支票登记薄 &xXEnV
C (123)coin analysis 零钱分类 ;AX8aw
,
C (124)classification 分类 !m;H@
KR{
C (125)clock card 工时卡 x|i_P|Z
C (126)code 代码 /@"Y^
C (127)commitment accounting 承诺确认会计 5'KA'>@
C (128)common cost 共同成本 Vi*e@IP/
C (129)company limited byguarantee 有限担保责任公司 (UL4+ta
C (130)company limited shares 股份有限公司 o*5U:'=5}
C (131)competitive position 竞争能力状况 M5g\s;y;
C (132)concept 概念 $,3J7l3
C (133)conglomerate 跨行业企业 o]ePP,
C (134)consistency concept 一致性概念 /Fgw$
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C (135)consolidated accounts 合并报表 )
;FS7R
C (136)consolidation accounting 合并会计 AY,].Zg[
C (137)consortium 财团 0.TaXbi
C (138)contingency plan 应急计划 z//VlB
C (139)contingent liabilities 或有负债 ,ho3
C (140)continuous operation 连续生产 ~q+hV+fa>
C (141)contra 抵消 &@% $2O.3
C (142)contract cost 合同成本 KC`q#&dt
C (143)contract costing 合同成本计算 [P~hjmJ(y
C (144)contribution 贡献毛益 M|,mr~rRG
C (145)contribution centre 贡献中心 <\ `$Jx#
C (146)contribution chart 贡献图 :9|\Z|S(I
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 *.#oxcll
C (148)contribution to salesration 贡献毛益对销售比率 ?t](a:IX
C (149)control 控制 zFz10pH
C (150)control account 控制帐户 3^?ZG^V
C (151)control limits 控制限度 1v zb8.
C (152)controllability concept 可控制概念 qIIJ4n
C (153)controllable cost 可控制成本 T4)fO
u3]
C (154)conversion cost 加工成本 CVNj-&vj
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 #|[
M?3
C (156)corporate appraisal 公司评估 _8,()t'"
C (157)corporate planning 公司计划 -I.d}[
C (158)corporate social reporting 公司社会报告 ,:LA.o}h
C (159)corporation 股份公司 }%7NF*
C (160)cost 成本 /D!;u]
C (161)cost account 成本帐户 zc rY>t#l
C (162)cost accounting 成本会计 ":a\z(*t
C (163)cost accounting manual 成本手册 N@ \&1I`c$
C (164)cost accounts calendar 成本报表的日历时间 qz?mh4Oh
C (165)cost adjustment 成本调整 -m
*Sq
C (166)cost allocation 成本分配 2i;7{7
C (167)cost apportionment 成本分摊 PHOP%hI$
C (168)cost attribution 成本归属 7x);x/#8Z
C (169)cost audit 成本审计 )R`x R,H
C (170)cost behaviour 成本性态 &>d:
R_Q]
C (171)cost benefit analysis 成本效益分析 M?m,EQh.
C (172)cost center 成本中心 1W7%1FA
C (173)cost driver 成本动因