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注会《审计》英语常用词汇 srmKaa|
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1.audit 审计 (S9f/i^
2.attestation 鉴证 ,XB%\[pKe
3.credibility 可信赖程度 @d&H]5
4.audit of financial statements 财务报表审计 vsMmCd)7U
5.agreed-upon procedures 执行商定程序 >^SEWZ_[
6.high levels of assurance 高水平保证
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7.compilation 编制 +5X DF
8.reliability 可靠性 K&_Uk548
9.relevance 相关性 qL
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10.professional skepticism 职业谨慎 bToq$%sCg
11.objectivity 客观性 <kc#thL
12. professional competence 专业胜任能力 FFcB54ALTf
13.Senior/CPA-in-charge 项目经理 GP,<`l&
14.audit engagement letter 业务约定书 @x{`\AM|%
15.recurring audit 连续审计 ht6244:
16.the client 委托人 qqOFr!)g
17.change CPA 更换注册会计师 #R5U
18.the existing CPA 现任注册会计师 -x]`DQUg
19.the successor CPA 后任注册会计师 }Dfwm)]Q
20.the preceding CPA前任注册会计师 9M-K]0S(
21.issue the audit report 出具审计报告 *e{PxaF!C
22.expert 专家 `f`TS#V
23.the board of directors 董事会 I:=dG[\h2
24.knowledge of the entity‘ s business 了解被审计单位情况 ?IW_O~Js
25.assess material misstatement risks评估重大错报风险 !G?gsW0\h
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0A[e sWmP
27.a general knowledge of —— 初步了解―――的情况 :tj-gDa\Y
28.a more knowledge of—— 进一步了解的情况 ZFxLBb:
29.the prior year‘s working papers 以前年度工作底稿 i[nF.I5*f
30.minutes of meeting 会议纪要 Lp&k3?W
31.business risks 经营风险 < bUe/m
32.appropriateness 适当性 7@;">`zvm
33.accounting estimate 会计估计 :1aL
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34.management representations 管理层声明 sC7/9</
35.going concern assumption 持续经营假设 Mr3
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36.audit plan 审计计划 ")UwkF
37.significant audit areas 重点审计领域 Fx#jV\''s
38.error 错误 ALT^8c&K
39.fraud舞弊 QMp rv*i
40.modified or additional procedures 修改或追加审计程序 ~~qWI>.4
41.misappropriation of assets 侵占资产 wpo1
42.transactions without substance 虚假交易 Q!'qC*Gyfn
43.unusual pressures 异常压力 GDhM<bVqM*
44.the suspected noncompliance 涉嫌存在违法行为 /@Y CA}|/
45.materialiy 重要性 wEEn?
46.exceed the materiality level 超过重要性水平 a.%LHb
47.approach the materiality level 接近重要性水平 ;_"U "?h_J
48.an acceptably low level 可接受水平 eN>0wd5{L
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 QU5Sy oL[
50.misstatements or omissions 错报或漏报 ZxHJ<2oD
51.aggregate 总计 B6M+mx"G
52.subsequent events 期后事项 1{PG>W
53.adjust the financial statements 调整财务报表 lj[,|[X7`
54.perform additional audit procedures 实施追加的审计程序 D$r
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55.audit risk 审计风险 uO(w1Q"^
56.detection risk 检查风险 dl|gG9u4Q
57.inappropriate audit opinion 不适当的审计意见 \~DM
58.material misstatement 重大的错报 x\\7G^$<h
59.tolerable misstatement 可容忍错报 Zq"7,z7
60.the acceptable level of detection risk 可接受的检查风险 A o/vp-e
61.assessed level of material misstatement risk 重大错报风险的评估水平 }*wLEa
62.simall business 小规模企业 u=NG6G
63.accounting system 会计系统 T3,1m=
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64.test of control 控制测试 + ,4"
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65.walk-through test 穿行测试 ,T5u'";
66.communication 沟通 2xxB\J
67.flow chart 流程图 0!GAk
68.reperformance of internal control 重新执行 3vic(^Qh
69.audit evidence 审计证据 ~^U
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70.substantive procedures 实质性程序 OI/@3"L{
71.assertions 认定 {7"0,2 Hb?
72.esistence 存在 w=_Jc8/.
73.occurrence 发生 Lxe^v/LsT
74.completeness 完整性 ?u$u?j|N
75.rights and obligations 权利和义务 LBlN2)\@
76.valuation and allocation 计价和分摊 !DXNo(:r
77.cutoff 截止 >s EjR!
78.accuracy 准确性 J7$_VP
79.classification 分类 4[2_,9}
80.inspection 检查 [xlIG}e9
81.supervision of counting 监盘 O<*5$,K9
82.observation 观察 {E_{JB~`
83.confirmation 函证 aMuVqZw
84.computation 计算 <z)m%*lvU
85.analytical procedures 分析程序 })F*:9i*
86.vouch 核对 ERMa# L
87.trace 追查 O1y|v[-BW
88.audit sampling 审计抽样 >)nS2bOE
89.error 误差 &Z^(y}jPr
90.expected error 预期误差 )}lRd#V
91.population 总体 %&
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92.sampling risk 抽样风险 R)8s
93.non- sampling risk 非抽样风险 msx-O=4g
94.sampling unit 抽样单位 OM83S|1s
95.statistical sampling 统计抽样 J./d!an
96.tolerable error 可容忍误差 C"V%# K
97.the risk of under reliance 信赖不足风险 &9[P-w;7u
98.the risk of over reliance 信赖过度风险 t%VDRZo7
99.the risk of incorrect rejection 误拒风险 tjnPyaJEl
100. the risk of incorrect acceptance 误受风险 sfD5!Z9#1
101.working trial balance 试算平衡表 @tT-JwU
102.index and cross-referencing 索引和交叉索引 RrV>r<Z"Q
103.cash receipt 现金收入 q0xjA
104.cash disbursement 现金支出 jA(vTR.`
105.bank statement 银行对账单 |`O5Xs1{B
106.bank reconciliation 银行存款余额调节表 i775:j~zx0
107.balance sheet date 资产负债表日 Qs 2.ef?
108.net realizable value 可变现净值 hwnJE958L
109.storeroom 仓库 |`rJJFA
110.sale invoice 销售发票 7L(eh7
111.price list 价目表
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112.positive confirmation request 积极式询证函 Sb
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113.negative confirmation request 消极式询证函 PR7f(NC
114.purchase requisition 请购单 W[''Cc.
115.receiving report 验收报告 oy.[+EI`|
116.gross margin 毛利 g}xQ6rd
117.manufacturing overhead 制造费用 S6i@"h5
118.material requisition 领料单 iAn'aW\TF
119.inventory-taking 存货盘点 qv2!grp]*W
120.bond certificate 债券 [:;# ]?
121.stock certificate 股票 7{kP}?
122.audit report 审计报告 Sr Ca3PA
123.entity 被审计单位 K >tf,
124.addressee of the audit report 审计报告的收件人 7
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125.unqualified opinion 无保留意见 /
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126.qualified opinion 保留意见 @'FE2^~Jj
127.disclaimer of opinion 无法表示意见 }(FPV*mS
128.adverse opinion 否定意见 }M>rE
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A (1)ABC 作业基础成本计算 C}}/)BYi
A (2)absorbed overhead 已吸收制造费用 VDF)zA1V
A (3)absorption costing 吸收成本计算 x34f9!
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A (4)account 账户,报表 K|S:{9Q
A (5)accounting postulate 会计假设 48D?'lW %
A (6)accounting series release 会计公告文件 *<4Em{rZ5
A (7)accounting valuation 会计计价 BzJ;%ywS
A (8)account sale 承销清单 <v
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A (9)accountability concept 经营责任概念 p]G3)s@>
A (10)accountancy 会计职业 ]c)_&{:V
A (11)accountant 会计师 b{M7w
A (12)accounting 会计 AG6K
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A (13)agency cost 代理成本 ^_+XDO
A (14)accounting bases 会计基础 _wDS#t;!M
A (15)accounting manual 会计手册 T<b+s#n4
A (16)accounting period 会计期间 O~Wt600{E
A (17)accounting policies 会计方针 d=* x
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A (18)accounting rate of return 会计报酬率 ?knYY>Kzh1
A (19)accounting reference date 会计参照日 AasZuO_I
A (20)accounting reference period 会计参照期间 1QqHF$S
A (21)accrual concept 应计概念 .N m su+s
A (22)accrual expenses 应计费用 B~o-l*
A (23)acid test ration 速动比率(酸性测试比率) zDOKShG
A (24)acquisition 购置 l1=JrpCan
A (25)acquisition accounting 收购会计 +
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A (26)activity based accounting 作业基础成本计算 ^]C&tG0 !
A (27)adjusting events 调整事项 ! ]`
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A (28)administrative expenses 行政管理费 9SQ4cv*2
A (29)advice note 发货通知 Q%S9fq,q
A (30)amortization 摊销 J%C#V}z7E
A (31)analytical review 分析性检查 0ZpFE&
A (32)annual equivalent cost 年度等量成本法 yCz|{=7"j
A (33)annual report and accounts 年度报告和报表 "`Ge~N[$A
A (34)appraisal cost 检验成本 5II(mSg8
A (35)appropriation account 盈余分配账户 `\u;K9S6
A (36)articles of association 公司章程细则 h@{_duu
A (37)assets 资产 0u
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A (38)assets cover 资产保障 arK_oh0B
A (39)asset value per share 每股资产价值 Lv[OUW#S
A (40)associated company 联营公司 +UN <Zp7I/
A (41)attainable standard 可达标准 24c ek
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A (42)attributable profit 可归属利润 6.1)IQkO
A (43)audit 审计 ~X(UcZ
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A (44)audit report 审计报告 B@YyQ'
A (45)auditing standards 审计准则 Fm_y&7._
A (46)authorized share capital 额定股本 BP[|nL
A (47)available hours 可用小时 revF;l6->C
A (48)avoidable costs 可避免成本 VZn=rw
B (49)back-to-back loan 易币贷款 MxQ?Sb%Gka
B (50)backflush accounting 倒退成本计算 J8a*s`ik
B (51)bad debts 坏帐 IeX^4rc(
B (52)bad debts ratio 坏帐比率
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B (53)bank charges 银行手续费 BQ</g* $;
B (54)bank overdraft 银行透支 q=Zr>I;(Ks
B (55)bank reconciliation 银行存款调节表 /\s}uSW
B (56)bank statement 银行对账单 P,S
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B (57)bankruptcy 破产 Flxvhl)L
B (58)basis of apportionment 分摊基础 7xo4-fIuT
B (59)batch 批量 Ty(@+M~-
B (60)batch costing 分批成本计算 D#A~Nbc
B (61)beta factor B(市场)风险因素 #:x4DvDkR
B (62)bill 账单 -5l6&Y
B (63)bill of exchange 汇票 Q?
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B (64)bill of landing 提单 CWo1.pV w
B (65)bill of materials 用料预计单 rZPT89M6
B (66)bill payable 应付票据 [k$*4u>
B (67)bill receivable 应收票据 `fXyWrz-k
B (68)bin card 存货记录卡 )3<:tV8
B (69)bonus 红利 s
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B (70)book-keeping 薄记 :K82sCy%5
B (71)Boston classification 波士顿分类 9Mp$8-=>7
B (72)breakeven chart 保本图 <Peebv&v
B (73)breakeven point 保本点 /.Nov
B (74)breaking-down time 复位时间 "<+ih0Ma
B (75)budget 预算 nR>r2wMk@
B (76)budget center 预算中心 b
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B (77)budget cost allowance 预算成本折让 (m[bWdANnW
B (78)budget manual 预算手册 = VLS/\A
B (79)budget period 预算期间 n(nBRCG)o
B (80)budgetary control 预算控制 dx*qb
B (81)budgeted capacity 预算生产能力 YT/kC'A
B (82)burden 制造费用 "&
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B (83)business center 经营中心 V
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B (84)business entity 营业个体 5BkV aF7Th
B (85)business unit 经营单位 -tsDMji~V
B (86)buy-out management 管理性购买产权 8x{B~_~
B (87)by-product 副产品
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C (88)called-up share capital 催缴股本 h0Z{,s}
C (89)capacity 生产能力 y;?ie]3G
C (90)capacity ratios 生产能力比率 # {fTgq
C (91)capital 资本 gnp~OVDqfL
C (92)capital assets pricing model资本资产计价模式 [[~w0G~1
C (93)capital commitment 承诺资本 H y"x
C (94)capital employed 已运用的资本 jeyLL<
C (95)capital expenditure 资本支出 Q zZ;Ob]'
C (96)capital expenditureauthorization 资本支出核准 ,vqr<H9e
C (97)capital expenditure control 资本支出控制 XMB[h
C (98)capital expenditure proposal资本支出申请 /"H`.LD.?
C (99)capital funding planning 资本基金筹集计划 )Rat0$6
C (100)capital gain 资本收益 if;71ZE
C (101)capital investment appraisal资本投资评估 PfS:AIy
C (102)capital maintenance 资本保全 vzel#
C (103)capital resource planning 资本资源计划 Lj\/Ji_
C (104)capital surplus 资本盈余 X2mREt9
C (105)capital turnover 资本周转率 l+][V'zL
C (106)card 记录卡 "N:XzG
C (107)cash 现金 F;lI+^}}
C (108)cash account 现金账户 I|-p3g8\
C (109)cash book 现金账薄 aq+Y7IR_
C (110)cash cow 金牛产品 R.[Z]-X
C (111)cash flow 现金流量 y|&}.~U[
C (112)cash discounted 现金贴现 X7UuwIIP
C (113)cash flow budget 现金流量预算 ^ 5VK>
C (114)cash flow statement 现金流量表 q{
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C (115)cash ledger 现金分类账 %u^JpC{E
C (116)cash limit 现金限额 0,s$T2
C (117)CCA 现时成本会计 '/Bidb?
C (118)center 中心 m]_FQWfet
C (119)changeover time 变更时间 ;?}l
C (120)chartered entity 特许经济个体 g>d;|sK
C (121)cheque 支票 2-zT$`[]J
C (122)cheque register 支票登记薄 3bqC\i^[\m
C (123)coin analysis 零钱分类 3lLMu B+
C (124)classification 分类 _mS!XF~`P
C (125)clock card 工时卡 < _$%@4 L
C (126)code 代码 H_!4>G@
C (127)commitment accounting 承诺确认会计 VN0mDh?E
C (128)common cost 共同成本 SYeadsvF
C (129)company limited byguarantee 有限担保责任公司 2>-S-;i
C (130)company limited shares 股份有限公司 D47
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C (131)competitive position 竞争能力状况 "x941}
C (132)concept 概念 N$Y " c*
C (133)conglomerate 跨行业企业 @ DZD
C (134)consistency concept 一致性概念 Zn,>]X
C (135)consolidated accounts 合并报表 ri C[lB
C (136)consolidation accounting 合并会计 hqk}akXt
C (137)consortium 财团 {
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C (138)contingency plan 应急计划 )5%C3/Dl!
C (139)contingent liabilities 或有负债 ]J9cVp
C (140)continuous operation 连续生产 k+V6,V)my
C (141)contra 抵消 8,O33qw
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C (142)contract cost 合同成本 2eeQ@]Wj[Z
C (143)contract costing 合同成本计算 G5dO 3lwq
C (144)contribution 贡献毛益 Hv]7e|
C (145)contribution centre 贡献中心 r[.>P$U
C (146)contribution chart 贡献图 1[*U
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 /2{5;
C (148)contribution to salesration 贡献毛益对销售比率 ]fnnZ
C (149)control 控制 C 8#@+ Q.
C (150)control account 控制帐户 o ]Jv;Iy@?
C (151)control limits 控制限度 Y=Z1Tdxa|
C (152)controllability concept 可控制概念 EA.D}X C
C (153)controllable cost 可控制成本 N3t0-6$_
C (154)conversion cost 加工成本 juAMAplf
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 <)g8yA
C (156)corporate appraisal 公司评估 ?::NO Dg
C (157)corporate planning 公司计划
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C (158)corporate social reporting 公司社会报告 @
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C (159)corporation 股份公司 9p$V)qdX
C (160)cost 成本 #X:
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C (161)cost account 成本帐户 _qv
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C (162)cost accounting 成本会计 A392=:N+Q
C (163)cost accounting manual 成本手册 q0%
C (164)cost accounts calendar 成本报表的日历时间 x\?;=@AW
C (165)cost adjustment 成本调整 ej&<GM|
C (166)cost allocation 成本分配 VZ>On$hp
C (167)cost apportionment 成本分摊 5`~mmAUk;`
C (168)cost attribution 成本归属 lcON+j
C (169)cost audit 成本审计 :"6q,W
C (170)cost behaviour 成本性态 WWwUwUi
C (171)cost benefit analysis 成本效益分析 dAP|:&y@
C (172)cost center 成本中心
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C (173)cost driver 成本动因