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注会《审计》英语常用词汇 //WgK{Mt
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1.audit 审计 (+4=A k
2.attestation 鉴证 6R?J.&|
3.credibility 可信赖程度 hwexv 9""
4.audit of financial statements 财务报表审计 b?r0n]
5.agreed-upon procedures 执行商定程序 bjR&bIA:
6.high levels of assurance 高水平保证 -,Q<*)q{
7.compilation 编制 K7CiICe
8.reliability 可靠性 \0b",|"3
9.relevance 相关性 Uz1u6BF
10.professional skepticism 职业谨慎 )hn,rmn
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11.objectivity 客观性 >(\[ $
12. professional competence 专业胜任能力 ~kYF/B2*
13.Senior/CPA-in-charge 项目经理 X-t4irZ)
14.audit engagement letter 业务约定书 Ir]b.6B
15.recurring audit 连续审计 hR. EZ|.
16.the client 委托人 U:`rNHl
17.change CPA 更换注册会计师 S_\RQB\l
18.the existing CPA 现任注册会计师 <@Ew-JU
19.the successor CPA 后任注册会计师 P~?u2,.E[
20.the preceding CPA前任注册会计师 u_mm*o~)g
21.issue the audit report 出具审计报告 8^M5u>=t;
22.expert 专家 60hf)er
23.the board of directors 董事会 R/ P.m~
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24.knowledge of the entity‘ s business 了解被审计单位情况 :CH'Bt4<
25.assess material misstatement risks评估重大错报风险 ]bRu8kn
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 ^ 41p+
27.a general knowledge of —— 初步了解―――的情况 2wu
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28.a more knowledge of—— 进一步了解的情况 !WbQ`]uN/#
29.the prior year‘s working papers 以前年度工作底稿 YP#OI6u
30.minutes of meeting 会议纪要 Wmp\J3
31.business risks 经营风险 }p&aI?-B
32.appropriateness 适当性 5ptbz<Xv
33.accounting estimate 会计估计 HI:E&20y
34.management representations 管理层声明 `UeF3~)>E
35.going concern assumption 持续经营假设 M`"2;
36.audit plan 审计计划 %d*}:295
37.significant audit areas 重点审计领域 /wIZ '
38.error 错误 ukri7 n*
39.fraud舞弊 ` 3<#DZ;!
40.modified or additional procedures 修改或追加审计程序 :?lSa6de
41.misappropriation of assets 侵占资产 HLk/C[`u,
42.transactions without substance 虚假交易 rvOR[T>
43.unusual pressures 异常压力 #&DJ3(T
44.the suspected noncompliance 涉嫌存在违法行为 H#6J7\xcS
45.materialiy 重要性 6g$+ ))g
46.exceed the materiality level 超过重要性水平 bEPXNN
47.approach the materiality level 接近重要性水平 po{f*}gas]
48.an acceptably low level 可接受水平 8lbNw_U
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 xXLKL6F(\
50.misstatements or omissions 错报或漏报 c
bS8~Xmj
51.aggregate 总计 R|tjvp-[}
52.subsequent events 期后事项 igz&7U8gg
53.adjust the financial statements 调整财务报表 .o
fYFK
54.perform additional audit procedures 实施追加的审计程序 <$ '#@jW
55.audit risk 审计风险 ]\Ez{MdAT
56.detection risk 检查风险 u*H2kn[DU
57.inappropriate audit opinion 不适当的审计意见 oq;}q
58.material misstatement 重大的错报
@ /c{gD
59.tolerable misstatement 可容忍错报 /GCSC8T
60.the acceptable level of detection risk 可接受的检查风险 7rsrC
61.assessed level of material misstatement risk 重大错报风险的评估水平 eeuAo&L&
62.simall business 小规模企业 (A"oMnjWd
63.accounting system 会计系统 :Rq@ %rL
64.test of control 控制测试 -7\RO%U
65.walk-through test 穿行测试 ~|?2<g$gYR
66.communication 沟通 DfqXw^BKD
67.flow chart 流程图 ,![C8il,
68.reperformance of internal control 重新执行 a!wPBJJ
69.audit evidence 审计证据 '?Hy"5gUA
70.substantive procedures 实质性程序 ?jb7Oq#[
71.assertions 认定 yUBic~S
72.esistence 存在 a'Aru^el
73.occurrence 发生 JCE364$$"
74.completeness 完整性 T*'5-WV|3t
75.rights and obligations 权利和义务 C%G-Ye|@
76.valuation and allocation 计价和分摊 <o
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77.cutoff 截止 !L> 'g
78.accuracy 准确性 l*pCG`@J#
79.classification 分类 cj5pI?@e)
80.inspection 检查 .bew,92
81.supervision of counting 监盘 w[loV
82.observation 观察 YIjBKh
83.confirmation 函证 d0|Q1R+3
84.computation 计算 [gD02a:u
85.analytical procedures 分析程序 CYG'W FvZZ
86.vouch 核对 uy 7)9w
87.trace 追查 Rm6<"SLV
88.audit sampling 审计抽样 XIf,#9
89.error 误差 gM_Z/$
90.expected error 预期误差 IzkZ^;(N
91.population 总体 _es>G'S
92.sampling risk 抽样风险 +U@P+;
93.non- sampling risk 非抽样风险 $eI[3{}X
94.sampling unit 抽样单位 KvC:(Vqj
95.statistical sampling 统计抽样 MI<hShc\
96.tolerable error 可容忍误差 Zni8im,_j
97.the risk of under reliance 信赖不足风险 wG19NX(
98.the risk of over reliance 信赖过度风险 <XGOcekG
99.the risk of incorrect rejection 误拒风险 3Qn! `
100. the risk of incorrect acceptance 误受风险 yBq
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101.working trial balance 试算平衡表 W9.ZhpM
102.index and cross-referencing 索引和交叉索引 l{Xsh;%=
103.cash receipt 现金收入 i^="*t\i
104.cash disbursement 现金支出 V?%>Ex$
105.bank statement 银行对账单 k'
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106.bank reconciliation 银行存款余额调节表 v k.Y2
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107.balance sheet date 资产负债表日 B.|2w
108.net realizable value 可变现净值 C$M^<z
109.storeroom 仓库 m
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110.sale invoice 销售发票 <S TwylL
111.price list 价目表 u~%
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112.positive confirmation request 积极式询证函 &<k)W
113.negative confirmation request 消极式询证函 ;%Jp@'46
114.purchase requisition 请购单 sK}Ru?a)
115.receiving report 验收报告 et/mfzV
116.gross margin 毛利 6 3Kec
117.manufacturing overhead 制造费用 T3wR0,
118.material requisition 领料单 1rTA0+h
119.inventory-taking 存货盘点 $;"@;Lj%,
120.bond certificate 债券 Za4 YD
121.stock certificate 股票 ,T"(97"
122.audit report 审计报告 aD24)?db-
123.entity 被审计单位 $kkdB,y
124.addressee of the audit report 审计报告的收件人 %[;<'s5e~
125.unqualified opinion 无保留意见 _U/etlDTO
126.qualified opinion 保留意见 W=PDOzB>K
127.disclaimer of opinion 无法表示意见 ApjLY58=
128.adverse opinion 否定意见 \>1M?
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A (1)ABC 作业基础成本计算 :IbrV@gN{@
A (2)absorbed overhead 已吸收制造费用 I-&/]<5y
A (3)absorption costing 吸收成本计算 v;jrAND
A (4)account 账户,报表 nr-VzF7zu
A (5)accounting postulate 会计假设 {Yv
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A (6)accounting series release 会计公告文件 k$3.FO"
A (7)accounting valuation 会计计价 )Q~Q.
A (8)account sale 承销清单 |0A n|18
A (9)accountability concept 经营责任概念 oKzV!~{0M;
A (10)accountancy 会计职业 e7pN9tXGf
A (11)accountant 会计师 &A=d7ASN=
A (12)accounting 会计 _17c}o#`5w
A (13)agency cost 代理成本 SJIJV6}H
A (14)accounting bases 会计基础 =:o)+NE
A (15)accounting manual 会计手册 A3!NEFBK
A (16)accounting period 会计期间 S3btx9y{
A (17)accounting policies 会计方针 (#\3XBG
A (18)accounting rate of return 会计报酬率 ]wdudvS@6r
A (19)accounting reference date 会计参照日 pl|<g9
A (20)accounting reference period 会计参照期间 ^EZ)NG=e5
A (21)accrual concept 应计概念 r 3
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A (22)accrual expenses 应计费用 I`DdhMi7
A (23)acid test ration 速动比率(酸性测试比率) u\smQhQGE
A (24)acquisition 购置 q2&&n6PYW
A (25)acquisition accounting 收购会计 |'Ve75 W6u
A (26)activity based accounting 作业基础成本计算 @b-?KH
A (27)adjusting events 调整事项 S#2'Jw
A (28)administrative expenses 行政管理费 klv^310
A (29)advice note 发货通知 %D e<H*
A (30)amortization 摊销 DCP"
A (31)analytical review 分析性检查 tH17Z
A (32)annual equivalent cost 年度等量成本法 q'",70"\
A (33)annual report and accounts 年度报告和报表 Lu1>A {et
A (34)appraisal cost 检验成本 u&2uQ-T0
A (35)appropriation account 盈余分配账户 wz>j>e6k`
A (36)articles of association 公司章程细则 r{p?aG
A (37)assets 资产 ]
M_[*OAb
A (38)assets cover 资产保障 B~LB^
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A (39)asset value per share 每股资产价值 |~#!e}L(
A (40)associated company 联营公司 *N< 22w
A (41)attainable standard 可达标准 ~ EE*/vX
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A (42)attributable profit 可归属利润 vE6/B"b
A (43)audit 审计 dRas9g
A (44)audit report 审计报告 Gd:fWz(
A (45)auditing standards 审计准则 z$%ntN#eNA
A (46)authorized share capital 额定股本 2$\Du9+
A (47)available hours 可用小时 XW5r@:e
A (48)avoidable costs 可避免成本 l&;#`\s!V
B (49)back-to-back loan 易币贷款 DV{Qbe#In
B (50)backflush accounting 倒退成本计算 *
Fp )/Ih
B (51)bad debts 坏帐 wjKW 3
B (52)bad debts ratio 坏帐比率 ?%*Zgk!l7
B (53)bank charges 银行手续费 ;t[<!
B (54)bank overdraft 银行透支 7&|fD{:4U
B (55)bank reconciliation 银行存款调节表 l.>QO ;
B (56)bank statement 银行对账单 J|,| *t
B (57)bankruptcy 破产 CNfeHMT
B (58)basis of apportionment 分摊基础 Kax85)9u
B (59)batch 批量 -L1{0{Z
B (60)batch costing 分批成本计算 !{r Gt`y
B (61)beta factor B(市场)风险因素 4+ yd/^S
B (62)bill 账单 F-UY~i8
B (63)bill of exchange 汇票 zx0{cNPK5
B (64)bill of landing 提单 w9i1ag
B (65)bill of materials 用料预计单 ]>*Z 1g;
B (66)bill payable 应付票据 }3M\&}=8
B (67)bill receivable 应收票据 u_zp?Nc
B (68)bin card 存货记录卡 0o(/%31]
B (69)bonus 红利 "sL#)<%
B (70)book-keeping 薄记 J}
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B (71)Boston classification 波士顿分类 UO>p-M
B (72)breakeven chart 保本图 cp[4$lu
B (73)breakeven point 保本点 \CU.'|X
B (74)breaking-down time 复位时间 9dSKlB5J
B (75)budget 预算 Rz*%(2Vz
B (76)budget center 预算中心 Ed_A#@V
B (77)budget cost allowance 预算成本折让 OC"W=[Myl
B (78)budget manual 预算手册 0'VwObq
B (79)budget period 预算期间 OW1[Y-o[
B (80)budgetary control 预算控制 #}e)*(
B (81)budgeted capacity 预算生产能力 `
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B (82)burden 制造费用 +r4^oT[-
B (83)business center 经营中心 )6IO)P/Q~
B (84)business entity 营业个体 NWv1g{M
B (85)business unit 经营单位 Sf
lHSMFw
B (86)buy-out management 管理性购买产权 ~H)b vN^
B (87)by-product 副产品 :2K0/@<x
C (88)called-up share capital 催缴股本 ze!7qeW
C (89)capacity 生产能力 C
bI[K|
C (90)capacity ratios 生产能力比率 dM#\h*:=
C (91)capital 资本 !XzRV?Ih;
C (92)capital assets pricing model资本资产计价模式 $6BXoh!
C (93)capital commitment 承诺资本 Dgp"RUP
C (94)capital employed 已运用的资本 N
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t
C (95)capital expenditure 资本支出 PL%_V ?z
C (96)capital expenditureauthorization 资本支出核准 o}Dy\UfU
C (97)capital expenditure control 资本支出控制 /
m.6NVu7
C (98)capital expenditure proposal资本支出申请 <
E!M<!h
C (99)capital funding planning 资本基金筹集计划 R279=sO,J
C (100)capital gain 资本收益 o;_v'
C (101)capital investment appraisal资本投资评估 nwHi3ojD:
C (102)capital maintenance 资本保全 $WrDZU 2z
C (103)capital resource planning 资本资源计划 T+N%KRl
C (104)capital surplus 资本盈余 4CfPa6_
C (105)capital turnover 资本周转率 >%'|@75K
C (106)card 记录卡 EcBSi995dj
C (107)cash 现金 wM_k D
C (108)cash account 现金账户 G W|~sE +
C (109)cash book 现金账薄
$>]7NT P
C (110)cash cow 金牛产品 G\|VTqu
C (111)cash flow 现金流量 &37QUdp+p
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 %R-"5?eTtu
C (114)cash flow statement 现金流量表 zD7\Gv
C (115)cash ledger 现金分类账 s?7g3H5#0k
C (116)cash limit 现金限额 Abd&p N
C (117)CCA 现时成本会计 `=vL?w^QS
C (118)center 中心 SA)}---"
C (119)changeover time 变更时间 _{C:aIl[2
C (120)chartered entity 特许经济个体 >Vn;1 |w
C (121)cheque 支票 %Nzg~ZPbmT
C (122)cheque register 支票登记薄 b P4R
C (123)coin analysis 零钱分类
aj|I[65
C (124)classification 分类 rRly0H
C (125)clock card 工时卡 ~X*)gS-=
C (126)code 代码 2u/~#Rt&*
C (127)commitment accounting 承诺确认会计 bL ] *K$
C (128)common cost 共同成本 W`C2zbC
C (129)company limited byguarantee 有限担保责任公司 nO,<`}pV
C (130)company limited shares 股份有限公司 *'1qA0Xc
C (131)competitive position 竞争能力状况 _U|s!60'
C (132)concept 概念 p\WW~qD
C (133)conglomerate 跨行业企业 o}
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C (134)consistency concept 一致性概念 :,]V 03
C (135)consolidated accounts 合并报表 {: T'2+OH>
C (136)consolidation accounting 合并会计 y4w{8;Mh
C (137)consortium 财团 XjuAV
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C (138)contingency plan 应急计划 D42Bm&JocO
C (139)contingent liabilities 或有负债 E#Smi507p
C (140)continuous operation 连续生产 #t>w)`bA-
C (141)contra 抵消 LIT{rR#8
C (142)contract cost 合同成本 @M?;~M?B]J
C (143)contract costing 合同成本计算 WIa4!\Ky!
C (144)contribution 贡献毛益 y
.=ur,Nd
C (145)contribution centre 贡献中心 ^} %OqP
C (146)contribution chart 贡献图 nX7{09
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ^%VMp>s
C (148)contribution to salesration 贡献毛益对销售比率 Uw8 O"}U8
C (149)control 控制 g0:mm,t\
C (150)control account 控制帐户 ^dJ/>?
1
C (151)control limits 控制限度 :-fCyF)EI
C (152)controllability concept 可控制概念 W`*S?QGzl@
C (153)controllable cost 可控制成本 Q"h/o"-h
C (154)conversion cost 加工成本 PxhB=i!'$
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 C{`+h163\
C (156)corporate appraisal 公司评估 }q^M
C (157)corporate planning 公司计划
%oJ_,m_(
C (158)corporate social reporting 公司社会报告 /bjyV]N
C (159)corporation 股份公司 w4\b^iJz
C (160)cost 成本 +[<|TT
C (161)cost account 成本帐户 Fo|6 PoSo
C (162)cost accounting 成本会计 LBh|4S$K
C (163)cost accounting manual 成本手册 suC
]
C (164)cost accounts calendar 成本报表的日历时间 mJ2>#j;5f
C (165)cost adjustment 成本调整 *yN+Xm8o
C (166)cost allocation 成本分配 w+)MrB-}
C (167)cost apportionment 成本分摊 Rq-BsMX!A
C (168)cost attribution 成本归属 q"7rd?r52
C (169)cost audit 成本审计 #2<.0@@
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C (170)cost behaviour 成本性态 *e&OpVn
C (171)cost benefit analysis 成本效益分析 d9^ uEz(
C (172)cost center 成本中心 0>}
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C (173)cost driver 成本动因