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注会《审计》英语常用词汇 JpDc3^B*
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1.audit 审计 Q nikgV
2.attestation 鉴证 mPGF Y
3.credibility 可信赖程度 Ow=` tv$l
4.audit of financial statements 财务报表审计 KLlo^1.<
5.agreed-upon procedures 执行商定程序 GE=#8-@g~p
6.high levels of assurance 高水平保证 Owalt4}C
7.compilation 编制 W&y%fd\&3
8.reliability 可靠性 z
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9.relevance 相关性 m*h
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10.professional skepticism 职业谨慎 z%t>z9hU
11.objectivity 客观性 0q"&AxNsP
12. professional competence 专业胜任能力 Dm6WSp1|
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13.Senior/CPA-in-charge 项目经理 |{HtY
14.audit engagement letter 业务约定书 !8ub3oj)
15.recurring audit 连续审计 s]0x^"#B
16.the client 委托人 u D_|
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17.change CPA 更换注册会计师 ^<xpp.
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18.the existing CPA 现任注册会计师 0o[p<<c*
19.the successor CPA 后任注册会计师 CDe
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20.the preceding CPA前任注册会计师 [Fe`}F}Co8
21.issue the audit report 出具审计报告 %"@KuqV
22.expert 专家 3/o-\wWO
23.the board of directors 董事会 kc `Q-
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24.knowledge of the entity‘ s business 了解被审计单位情况 YD$fN"}-
25.assess material misstatement risks评估重大错报风险 [|V<e+>T/
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 iNf+ -C3
27.a general knowledge of —— 初步了解―――的情况 3+"z
28.a more knowledge of—— 进一步了解的情况 5#+!|S[PK
29.the prior year‘s working papers 以前年度工作底稿 D52ELr7
30.minutes of meeting 会议纪要 d}%GHvOi
31.business risks 经营风险 yWu80C8q
32.appropriateness 适当性 GEy^*, d
33.accounting estimate 会计估计 {PGNPxUbe
34.management representations 管理层声明 ]1rr$f9
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 #sy)-xM
37.significant audit areas 重点审计领域 & :x_
38.error 错误 C/ow{MxA
39.fraud舞弊 ;id0|x
40.modified or additional procedures 修改或追加审计程序 hf>JW[>Xo
41.misappropriation of assets 侵占资产 (4n 8[
42.transactions without substance 虚假交易 /og2+!
43.unusual pressures 异常压力 "#d}S)GlXM
44.the suspected noncompliance 涉嫌存在违法行为 s$J0^8Q~i
45.materialiy 重要性 FVsV
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46.exceed the materiality level 超过重要性水平 D_`MeqF}C
47.approach the materiality level 接近重要性水平 lM"@v
NgK
48.an acceptably low level 可接受水平 (F~i
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 G $:T!
50.misstatements or omissions 错报或漏报 Rer
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51.aggregate 总计 nRN&u4
52.subsequent events 期后事项 YY{S0jnhF
53.adjust the financial statements 调整财务报表 Zz=+?L
54.perform additional audit procedures 实施追加的审计程序 ^rjICF e
55.audit risk 审计风险 XKLkJZN
56.detection risk 检查风险 &V$_u#<
57.inappropriate audit opinion 不适当的审计意见 2 Q,e1'=
58.material misstatement 重大的错报 wz31e!/
59.tolerable misstatement 可容忍错报 Uaog_@2n,
60.the acceptable level of detection risk 可接受的检查风险 5`*S'W}\>
61.assessed level of material misstatement risk 重大错报风险的评估水平 ` *x;&.&v
62.simall business 小规模企业 6<.Ma7)lA
63.accounting system 会计系统 ] 7_ f'M1F
64.test of control 控制测试 C4&yC81Gm
65.walk-through test 穿行测试 ,C
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66.communication 沟通 Y~hBVz2g
67.flow chart 流程图 G+[hE|L
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68.reperformance of internal control 重新执行 ko*Ir@SDv
69.audit evidence 审计证据 ?@6N EfQf
70.substantive procedures 实质性程序 xq-R5(k
71.assertions 认定 ]6Kx0mW
72.esistence 存在 A#RA;Dt:
73.occurrence 发生 ?d0I*bs)7
74.completeness 完整性 ;'NB6[x
75.rights and obligations 权利和义务 !"j?dQ.U;
76.valuation and allocation 计价和分摊 q3TAWNzI0
77.cutoff 截止 2G<\Wz
78.accuracy 准确性 \-$wY
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79.classification 分类 jQ@z!GirT
80.inspection 检查 (e6JI]tz{
81.supervision of counting 监盘 lX/s
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82.observation 观察 k?3NF:Yy7
83.confirmation 函证 Hly2{hokq
84.computation 计算 ='a[(C&Y
85.analytical procedures 分析程序 C:xgM'~+
86.vouch 核对 xDG8C39qrs
87.trace 追查 XCCN6[[+
88.audit sampling 审计抽样 4\a K C%5
89.error 误差 v\PqhI y"
90.expected error 预期误差 ~cQ./G4
91.population 总体 ?%dsY\
92.sampling risk 抽样风险 vx62u29m
93.non- sampling risk 非抽样风险 HW
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94.sampling unit 抽样单位 Pky/fF7e
95.statistical sampling 统计抽样 1p=^I'#
96.tolerable error 可容忍误差 .w/w]
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97.the risk of under reliance 信赖不足风险 "bZ%1)+
98.the risk of over reliance 信赖过度风险 CtJ*:wF
99.the risk of incorrect rejection 误拒风险 ?j9J6=2
100. the risk of incorrect acceptance 误受风险 P~`gWGC}
101.working trial balance 试算平衡表 ^0py
102.index and cross-referencing 索引和交叉索引 uOUgU$%zqH
103.cash receipt 现金收入 W5PNp%+KE
104.cash disbursement 现金支出 uMKO^D
105.bank statement 银行对账单 b6Pi:!4
106.bank reconciliation 银行存款余额调节表 8Y?zxmwn]
107.balance sheet date 资产负债表日 8Q
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108.net realizable value 可变现净值 gp
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109.storeroom 仓库 &~)PB
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110.sale invoice 销售发票 >uT,Z,7O
111.price list 价目表 6RV42r^pf
112.positive confirmation request 积极式询证函 EK`}?>'
113.negative confirmation request 消极式询证函 E7X6Shng
114.purchase requisition 请购单 KtTv0[66
115.receiving report 验收报告 mrWPTCD{
116.gross margin 毛利 "`HkAW4GZa
117.manufacturing overhead 制造费用 Ey96XJV
118.material requisition 领料单 j}O~6A>|
119.inventory-taking 存货盘点 HO[W2b
120.bond certificate 债券 #0>??]&r
121.stock certificate 股票 9'+Eu)l:
122.audit report 审计报告 kT)[<`p
123.entity 被审计单位 n'*4zxAA
124.addressee of the audit report 审计报告的收件人 nMm4fns
125.unqualified opinion 无保留意见 IlN: NS
126.qualified opinion 保留意见 PJ}d-
127.disclaimer of opinion 无法表示意见 GPV=(}z
128.adverse opinion 否定意见 0x BO5[w,Y
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A (1)ABC 作业基础成本计算 vDI$
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A (2)absorbed overhead 已吸收制造费用 ^f6pw!
A (3)absorption costing 吸收成本计算 "?9rJx$
A (4)account 账户,报表 .5$"qb
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A (5)accounting postulate 会计假设 r+v?~m!
A (6)accounting series release 会计公告文件 D2}N6i
A (7)accounting valuation 会计计价 )&/ecx"2Q
A (8)account sale 承销清单 |pLx,#n
A (9)accountability concept 经营责任概念 ]90BIJ]*c
A (10)accountancy 会计职业 ?
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A (11)accountant 会计师 x -;tV=E}
A (12)accounting 会计 F(h
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A (13)agency cost 代理成本 m8
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A (14)accounting bases 会计基础 %M)LC>c
A (15)accounting manual 会计手册 JR6r3W
A (16)accounting period 会计期间 709/'#- ^
A (17)accounting policies 会计方针 ri.}G
A (18)accounting rate of return 会计报酬率 T.d1?
A (19)accounting reference date 会计参照日 %lsRj)n
A (20)accounting reference period 会计参照期间 /3Y\s&y
A (21)accrual concept 应计概念 ^mwS6WH6
A (22)accrual expenses 应计费用 >lPWji'4;
A (23)acid test ration 速动比率(酸性测试比率) Y
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A (24)acquisition 购置 #hMS?F|
A (25)acquisition accounting 收购会计 U80h0t%
A (26)activity based accounting 作业基础成本计算 *Aqd["q
A (27)adjusting events 调整事项
zSd!n
A (28)administrative expenses 行政管理费 j!c~%hP
A (29)advice note 发货通知 sdp3geBYo
A (30)amortization 摊销 !d.bCE~
A (31)analytical review 分析性检查 '`s+e#rs4{
A (32)annual equivalent cost 年度等量成本法 -v %n@8p
A (33)annual report and accounts 年度报告和报表 ]`eP"U{
A (34)appraisal cost 检验成本 i0}f@pCB?X
A (35)appropriation account 盈余分配账户 ~a$h\F'6
A (36)articles of association 公司章程细则 Cer&VMrQK
A (37)assets 资产 c-VIp A1
A (38)assets cover 资产保障 ;cEoc(<?
A (39)asset value per share 每股资产价值 3xIelTf*
A (40)associated company 联营公司 ,ZV>"'I:
A (41)attainable standard 可达标准 m?O~(6k@C
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A (42)attributable profit 可归属利润 I+{2DY/}
A (43)audit 审计 XCyU)[wY
A (44)audit report 审计报告 O!G!Gq&
A (45)auditing standards 审计准则 ;\g0*b(
A (46)authorized share capital 额定股本 i 558&:
A (47)available hours 可用小时 S=<OS2W7+r
A (48)avoidable costs 可避免成本 g@2KnzD
B (49)back-to-back loan 易币贷款 d{J@A;da
B (50)backflush accounting 倒退成本计算 KAJR.YNm
B (51)bad debts 坏帐 p'`?CJq8
B (52)bad debts ratio 坏帐比率 uv=a}U;
B (53)bank charges 银行手续费 !,|-{":
B (54)bank overdraft 银行透支 2@N9Zk{{J
B (55)bank reconciliation 银行存款调节表 t6uYFxE
B (56)bank statement 银行对账单 B[3u,<opFU
B (57)bankruptcy 破产 n$ rgJ
B (58)basis of apportionment 分摊基础 QWc,JCu
B (59)batch 批量 A$M8w9
B (60)batch costing 分批成本计算 '%X29B5
B (61)beta factor B(市场)风险因素 !bCSt?}@u
B (62)bill 账单 ;}Ei #T,D
B (63)bill of exchange 汇票 k Nvb>v
B (64)bill of landing 提单 %VGW]!QR
B (65)bill of materials 用料预计单 8@[S,[
B (66)bill payable 应付票据 jlA6~n
B (67)bill receivable 应收票据 k;B[wEW@
B (68)bin card 存货记录卡 "} "/d(
B (69)bonus 红利 >F>VlRg
B (70)book-keeping 薄记 7},oY""8
B (71)Boston classification 波士顿分类 hF{gN3v5
B (72)breakeven chart 保本图 @j!(at4B
B (73)breakeven point 保本点 "=w:LRw
B (74)breaking-down time 复位时间 ,CI-IR2
B (75)budget 预算 BhYvEbt
B (76)budget center 预算中心 #UE}JR3g
B (77)budget cost allowance 预算成本折让 I 12Zh7Cc:
B (78)budget manual 预算手册 wH$qj'G4CN
B (79)budget period 预算期间 twu,yC!
B (80)budgetary control 预算控制 }hsNsQ
B (81)budgeted capacity 预算生产能力 \FUMfo^
B (82)burden 制造费用 R7"7
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B (83)business center 经营中心 lu00@~rx/
B (84)business entity 营业个体 -uxU[E
B (85)business unit 经营单位 H~TuQ
B (86)buy-out management 管理性购买产权 sE'c$H
B (87)by-product 副产品 $E&T6=Wn
C (88)called-up share capital 催缴股本 (uDAdE5
C (89)capacity 生产能力 $ OG){'X
C (90)capacity ratios 生产能力比率 W+GC3W
C (91)capital 资本 \gA<yz-;N
C (92)capital assets pricing model资本资产计价模式 4#}aLP
C (93)capital commitment 承诺资本 (6B;
C (94)capital employed 已运用的资本 %g:'6%26
C (95)capital expenditure 资本支出 J;NIa[a
C (96)capital expenditureauthorization 资本支出核准 ?Wz2J3A.2t
C (97)capital expenditure control 资本支出控制 vQ*RrHG?c
C (98)capital expenditure proposal资本支出申请 AmHj\NX$
C (99)capital funding planning 资本基金筹集计划 Pn^ `_
C (100)capital gain 资本收益 q01 L{~>bz
C (101)capital investment appraisal资本投资评估 :o'|%JE
C (102)capital maintenance 资本保全 QRvyaV
C (103)capital resource planning 资本资源计划 Pc*lHoVL
C (104)capital surplus 资本盈余 Ovc
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C (105)capital turnover 资本周转率 WKiP0~
C (106)card 记录卡 }2@Z{5sh)
C (107)cash 现金 =y-yHRC7
C (108)cash account 现金账户 L /:^;j`c
C (109)cash book 现金账薄 }3A~ek#*~
C (110)cash cow 金牛产品 \?]U*)B.r
C (111)cash flow 现金流量 (_|*&au J
C (112)cash discounted 现金贴现 'KIT^k0"Ih
C (113)cash flow budget 现金流量预算 ]}PXN1(
C (114)cash flow statement 现金流量表 l99Lxgx=
C (115)cash ledger 现金分类账 CDM6o!ur3
C (116)cash limit 现金限额 e2v
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C (117)CCA 现时成本会计 #lrwKHZ+
C (118)center 中心 ~1D^C |%
C (119)changeover time 变更时间 m_*wqNFA6
C (120)chartered entity 特许经济个体 <wk
C (121)cheque 支票 ttUK~%wSx
C (122)cheque register 支票登记薄 BW7AjtxQ&
C (123)coin analysis 零钱分类
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C (124)classification 分类 pdRM%ug
C (125)clock card 工时卡 S?d<P
C (126)code 代码 JyZuj>`
6
C (127)commitment accounting 承诺确认会计 UP^8Yhdo
C (128)common cost 共同成本 j{OA%G(I
C (129)company limited byguarantee 有限担保责任公司 TG}owG]]
C (130)company limited shares 股份有限公司 !nSa4U,$w<
C (131)competitive position 竞争能力状况 $uHQl#!;
C (132)concept 概念 U}5fjY
C (133)conglomerate 跨行业企业 ~jL%l
C (134)consistency concept 一致性概念 YK)m6zW5
C (135)consolidated accounts 合并报表 %jzTQ+.%]^
C (136)consolidation accounting 合并会计 WVRIq'
C (137)consortium 财团 3A!a7]fW
C (138)contingency plan 应急计划 ^AH[]
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C (139)contingent liabilities 或有负债 |-x-CSN
C (140)continuous operation 连续生产 s{@R|5
C (141)contra 抵消 ot<d
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C (142)contract cost 合同成本 ks
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C (143)contract costing 合同成本计算 3_)I
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C (144)contribution 贡献毛益 MvpJ0Y (
C (145)contribution centre 贡献中心 = g{I`u
C (146)contribution chart 贡献图 :awkhx
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ?Z 2,?G
C (148)contribution to salesration 贡献毛益对销售比率 !b+4[xky
C (149)control 控制 zbxW
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C (150)control account 控制帐户 =@Oo
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C (151)control limits 控制限度 F,Q;sq
C (152)controllability concept 可控制概念 +r3)\L{U
C (153)controllable cost 可控制成本 ML_VD*t9
C (154)conversion cost 加工成本 9,'m,2%W
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 P`lv_oV
C (156)corporate appraisal 公司评估 <2U@O`
gC
C (157)corporate planning 公司计划 MM@,J<
C (158)corporate social reporting 公司社会报告 Q-w#
!<L.
C (159)corporation 股份公司 =:&xdphZ+
C (160)cost 成本 O6hzOyNX@
C (161)cost account 成本帐户 gTho:;q7a
C (162)cost accounting 成本会计 z?\it(
C (163)cost accounting manual 成本手册 F"]P|
C (164)cost accounts calendar 成本报表的日历时间 *DPX4
P
C (165)cost adjustment 成本调整 j9NF|
C (166)cost allocation 成本分配 "r&,#$6W6
C (167)cost apportionment 成本分摊 1(o\GI3:
C (168)cost attribution 成本归属 Mh7m2\fLbd
C (169)cost audit 成本审计 ">bhxXeiN
C (170)cost behaviour 成本性态 M1kA- Xr
C (171)cost benefit analysis 成本效益分析 |'?vlUCd
C (172)cost center 成本中心 >B{NxL3->
C (173)cost driver 成本动因