b_^y
Ke^W
9_fbl:qk;\
注会《审计》英语常用词汇 n x{MUN7
lBGYZ--
|#yH,f
1.audit 审计 xZA.<Yd^r
2.attestation 鉴证 Q89fXi0Ivb
3.credibility 可信赖程度 QD%!a{I
4.audit of financial statements 财务报表审计 jl5&T{z
5.agreed-upon procedures 执行商定程序
hLj7i?
6.high levels of assurance 高水平保证 (AZAQ xt
7.compilation 编制 nJ h)iQu
8.reliability 可靠性 "SRS{
-p0
9.relevance 相关性 .3&(Y
10.professional skepticism 职业谨慎 d/!\iLF
11.objectivity 客观性 yK-DzAv
12. professional competence 专业胜任能力 kpXxg: c
13.Senior/CPA-in-charge 项目经理 GSW%~9WBa
14.audit engagement letter 业务约定书 >wb Uxl%{5
15.recurring audit 连续审计 8OiCldw:HN
16.the client 委托人 W/g_XQ
17.change CPA 更换注册会计师 4:5M,p
18.the existing CPA 现任注册会计师 m`}mbm^
19.the successor CPA 后任注册会计师 ;cB3D3fR.
20.the preceding CPA前任注册会计师 p6!5}dD(
21.issue the audit report 出具审计报告 :$0yp`k
22.expert 专家 PQp/&D4K
23.the board of directors 董事会 fUr%@&~l^
24.knowledge of the entity‘ s business 了解被审计单位情况 hfw+n
<
25.assess material misstatement risks评估重大错报风险 ,3N>`]Km'
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 X9ZHYlr+Q
27.a general knowledge of —— 初步了解―――的情况 .f"1(J8
28.a more knowledge of—— 进一步了解的情况 TD%&9$F
29.the prior year‘s working papers 以前年度工作底稿 5RAhm0Op~.
30.minutes of meeting 会议纪要 f;AI4:#I
31.business risks 经营风险 U.X`z3q
32.appropriateness 适当性 ~6IY4']m*
33.accounting estimate 会计估计 6%}`!_N<Mc
34.management representations 管理层声明 V~p01f"J
35.going concern assumption 持续经营假设 YgdQ
C(ib
36.audit plan 审计计划 t+_\^Oa)
37.significant audit areas 重点审计领域 )K$YL='kX
38.error 错误 Lq;T\m_de
39.fraud舞弊 '~
H`Ffd.
40.modified or additional procedures 修改或追加审计程序 Bal e_s^
41.misappropriation of assets 侵占资产 D<|$ZuB4
42.transactions without substance 虚假交易 .]s? 01Z
43.unusual pressures 异常压力 {*P[dyu
44.the suspected noncompliance 涉嫌存在违法行为 %}e['d h
45.materialiy 重要性 tDRo)z
46.exceed the materiality level 超过重要性水平 9!FU,4
X
47.approach the materiality level 接近重要性水平 |L`U2.hb
48.an acceptably low level 可接受水平 8|^&~Rl4
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 Tgax ZW
50.misstatements or omissions 错报或漏报 (~o"*1fk>
51.aggregate 总计 ptrwZ8'
52.subsequent events 期后事项 j1A%LS;c_
53.adjust the financial statements 调整财务报表 J/Lf(;C_
54.perform additional audit procedures 实施追加的审计程序 1y\bJ
55.audit risk 审计风险 ~M8|r!_
56.detection risk 检查风险 AwjXY,2
57.inappropriate audit opinion 不适当的审计意见 0KTO)K
58.material misstatement 重大的错报 0|.jIix;
59.tolerable misstatement 可容忍错报 ^2);*X>
60.the acceptable level of detection risk 可接受的检查风险 #/o~h|g
61.assessed level of material misstatement risk 重大错报风险的评估水平 kDDC@A $
62.simall business 小规模企业 @&Z^WN,x
63.accounting system 会计系统 K1^7v}P
64.test of control 控制测试 DxwR&S{
65.walk-through test 穿行测试 x"g)pGsT
66.communication 沟通 wN58uV '
67.flow chart 流程图 }I-nT!D'y
68.reperformance of internal control 重新执行 g e(,>xB
69.audit evidence 审计证据 df$.gP
70.substantive procedures 实质性程序 !+A%`m
71.assertions 认定 |9=A"092{
72.esistence 存在 DH%PkGn
73.occurrence 发生 r7oFG!.?
74.completeness 完整性 $y&W:
75.rights and obligations 权利和义务 LWm1j:0
76.valuation and allocation 计价和分摊 g4b#U\D@)/
77.cutoff 截止 3qn_9f ]
78.accuracy 准确性 r5N TTc
79.classification 分类 z=) m6\
80.inspection 检查 Ak,JPzT
81.supervision of counting 监盘 C#nT@;VO5
82.observation 观察 /AADFa
83.confirmation 函证 cM3B5Lp
84.computation 计算 >h)kbsSU0z
85.analytical procedures 分析程序 YI
?P@y
86.vouch 核对 |Z94@uB
87.trace 追查 ;cvMNU$fN
88.audit sampling 审计抽样 uxB)dS
89.error 误差 r'j88)^
90.expected error 预期误差 `_)H aF>/
91.population 总体 VC/-5'_6
92.sampling risk 抽样风险 A5J41yH
93.non- sampling risk 非抽样风险 1P(=0\P>&
94.sampling unit 抽样单位 fs 2MYat
95.statistical sampling 统计抽样 S
'8+jY
96.tolerable error 可容忍误差 cI'n[G
97.the risk of under reliance 信赖不足风险 :>JfBJ]|
98.the risk of over reliance 信赖过度风险 Fz';H
99.the risk of incorrect rejection 误拒风险 3 a.!9R>
100. the risk of incorrect acceptance 误受风险
N-?5[T"
101.working trial balance 试算平衡表 l[c '%M |N
102.index and cross-referencing 索引和交叉索引 T>'O[=UWh
103.cash receipt 现金收入 !IdVg $7
104.cash disbursement 现金支出 rAfz?
105.bank statement 银行对账单 5RN!"YLI3
106.bank reconciliation 银行存款余额调节表 V%s7*`U
107.balance sheet date 资产负债表日 Q&xH
108.net realizable value 可变现净值 &H%/.4la
109.storeroom 仓库 q
vSYrnpn
110.sale invoice 销售发票 MGsQF #6]
111.price list 价目表 ^J#*sn
112.positive confirmation request 积极式询证函 Lm~<BBp.
113.negative confirmation request 消极式询证函 EN\cwa#FU
114.purchase requisition 请购单 ];hqI O#nM
115.receiving report 验收报告 +4_, , I
116.gross margin 毛利 m..ajYSQ
117.manufacturing overhead 制造费用 (g@\QdH`|
118.material requisition 领料单 k\.9iI'6
119.inventory-taking 存货盘点 `
= O
120.bond certificate 债券 =
yZq]g6Q
121.stock certificate 股票 RB+Jp
122.audit report 审计报告 6!"wiM"]
123.entity 被审计单位 ;&O?4?@4
124.addressee of the audit report 审计报告的收件人 `!Z?F]):G
125.unqualified opinion 无保留意见 Sp5:R
75vI
126.qualified opinion 保留意见 d<7b<f"~
127.disclaimer of opinion 无法表示意见 wK-VA$;:
128.adverse opinion 否定意见 hg" i;I
r[i^tIv6As
A (1)ABC 作业基础成本计算 ?'6@m86d
A (2)absorbed overhead 已吸收制造费用 aE5-b ub c
A (3)absorption costing 吸收成本计算 @!fUp
b
A (4)account 账户,报表 JE-*
o"&
A (5)accounting postulate 会计假设 ]}!@'+=
A (6)accounting series release 会计公告文件 G-T^1?
A (7)accounting valuation 会计计价 &M}X$k I
A (8)account sale 承销清单 +Pb:<WT}%
A (9)accountability concept 经营责任概念 W :]2Tp
A (10)accountancy 会计职业 {IJ;)<>&VE
A (11)accountant 会计师 %US&`BT!
A (12)accounting 会计 6/S.sj~
A (13)agency cost 代理成本 x^[,0?y2
A (14)accounting bases 会计基础 -i:WA^yKgw
A (15)accounting manual 会计手册 j+gx
n_E
A (16)accounting period 会计期间 oL@ -<;zKO
A (17)accounting policies 会计方针 \uOM,98xS
A (18)accounting rate of return 会计报酬率 H9(?yI@Zr#
A (19)accounting reference date 会计参照日 /ovVS6Ai
A (20)accounting reference period 会计参照期间 6XW
NJb
A (21)accrual concept 应计概念 b!@PS$BTxq
A (22)accrual expenses 应计费用 d#0:U
Y% ~
A (23)acid test ration 速动比率(酸性测试比率) 6P{^j
A (24)acquisition 购置 jXE:aWQht
A (25)acquisition accounting 收购会计 Lmte ~oBi
A (26)activity based accounting 作业基础成本计算 losqc *|
A (27)adjusting events 调整事项 />S^`KSTM
A (28)administrative expenses 行政管理费 jG[Vp b
A (29)advice note 发货通知 a
~v$ bNu
A (30)amortization 摊销 R7Y_ 7@p
A (31)analytical review 分析性检查 v;<gCzqQh
A (32)annual equivalent cost 年度等量成本法 B[@q
.n
A (33)annual report and accounts 年度报告和报表 SUUNC06V
A (34)appraisal cost 检验成本 Y.Zd_,qy
A (35)appropriation account 盈余分配账户 wu.l-VmGp)
A (36)articles of association 公司章程细则 +<1 |apS1
A (37)assets 资产 [_'A(.
A (38)assets cover 资产保障 ~-zTY&c_
A (39)asset value per share 每股资产价值 BI`)P+K2
A (40)associated company 联营公司 $CE dJ+0z
A (41)attainable standard 可达标准 zkRAul32|
GM%OO)dO}
A (42)attributable profit 可归属利润 <}RI<96
A (43)audit 审计 }d?;kt
A (44)audit report 审计报告 l)[|wPf
A (45)auditing standards 审计准则 *2X~NJCt
A (46)authorized share capital 额定股本 R!j #
A (47)available hours 可用小时 K'ZNIRr/C
A (48)avoidable costs 可避免成本 * hs&^G
B (49)back-to-back loan 易币贷款 GGuU(sL*
B (50)backflush accounting 倒退成本计算 vdq=F|&
B (51)bad debts 坏帐
8${n}}
B (52)bad debts ratio 坏帐比率 WVa%<
B (53)bank charges 银行手续费 P5<9;PPbZ
B (54)bank overdraft 银行透支 L\2"1%8Wj
B (55)bank reconciliation 银行存款调节表 s-"KABEE
B (56)bank statement 银行对账单 ]
]U )wg
B (57)bankruptcy 破产 Nbpn"*L,
B (58)basis of apportionment 分摊基础 epiviCYC
B (59)batch 批量 g{]6*`/Z
B (60)batch costing 分批成本计算 s6|'s<x"j
B (61)beta factor B(市场)风险因素 2PlhnU Q7
B (62)bill 账单 AZ3T#f![L@
B (63)bill of exchange 汇票 oVp
ZR$
B (64)bill of landing 提单 ST?{H SCz
B (65)bill of materials 用料预计单 PeIx41. +s
B (66)bill payable 应付票据 eC!=4_lx)
B (67)bill receivable 应收票据 h =A
B (68)bin card 存货记录卡 hU$o^
ICH
B (69)bonus 红利 ?kO.>o
B (70)book-keeping 薄记 @
8H$
B (71)Boston classification 波士顿分类 -MTk9<qnT
B (72)breakeven chart 保本图 >N |?>M*
B (73)breakeven point 保本点 yI:
;+K
B (74)breaking-down time 复位时间 r/sSkF F
B (75)budget 预算 ;|Mfq`s
B (76)budget center 预算中心 `"=>lu2H
B (77)budget cost allowance 预算成本折让 inGUN??
B (78)budget manual 预算手册 _Xd"'cXw
B (79)budget period 预算期间 01?+j%k=m/
B (80)budgetary control 预算控制 6'^E
],:b
B (81)budgeted capacity 预算生产能力 s:tX3X
B (82)burden 制造费用 wo0j
/4o
B (83)business center 经营中心 V~dhTdQ5}
B (84)business entity 营业个体 x:FZEyalG
B (85)business unit 经营单位 ]<^2B?}
B (86)buy-out management 管理性购买产权 r E m/Q!
B (87)by-product 副产品 b-<0\@`Z#
C (88)called-up share capital 催缴股本 PMytk`<`zw
C (89)capacity 生产能力 L/ 7AGR|;C
C (90)capacity ratios 生产能力比率 t%Jk3W/f
C (91)capital 资本 /i,n75/y?
C (92)capital assets pricing model资本资产计价模式 %nZ:)J>kz
C (93)capital commitment 承诺资本 #sw4)*v
C (94)capital employed 已运用的资本 |cU75
S 1
C (95)capital expenditure 资本支出 I<#X#_YP
C (96)capital expenditureauthorization 资本支出核准 LaQ7A,
]
C (97)capital expenditure control 资本支出控制 |}4\Gm
C (98)capital expenditure proposal资本支出申请 P2'N4?2
C (99)capital funding planning 资本基金筹集计划 %LrOGr
C (100)capital gain 资本收益 O t)}:oG
C (101)capital investment appraisal资本投资评估 Y%?S:&GH
C (102)capital maintenance 资本保全 2=_$&oT**
C (103)capital resource planning 资本资源计划 $P{`-Y }a
C (104)capital surplus 资本盈余 lI?
P_2AaS
C (105)capital turnover 资本周转率 $2a"Ec!7
C (106)card 记录卡 v'i'I/
C (107)cash 现金 =@!t/LR7kg
C (108)cash account 现金账户 _Tj&gyS
C (109)cash book 现金账薄 G!6b
)4L-
C (110)cash cow 金牛产品 u!K1K3T6k
C (111)cash flow 现金流量 H{Ewj_L
C (112)cash discounted 现金贴现 "Pwa}{
C (113)cash flow budget 现金流量预算 $9`#p/V
C (114)cash flow statement 现金流量表 C7C4
eW8
C (115)cash ledger 现金分类账 Yj@Sy
C (116)cash limit 现金限额 aZb\uMePK
C (117)CCA 现时成本会计 #s{^fUN6
C (118)center 中心 +4:eb)e
C (119)changeover time 变更时间 o-rX 4=T
C (120)chartered entity 特许经济个体 F@?-^ E@
C (121)cheque 支票 Or? )Nlg6x
C (122)cheque register 支票登记薄 *6?mZ*GYY
C (123)coin analysis 零钱分类 N
(4H}2
C (124)classification 分类 8._uw
A<[
C (125)clock card 工时卡 VW\S>=O99
C (126)code 代码 w1tM !4r
C (127)commitment accounting 承诺确认会计 /wLBmh1"
C (128)common cost 共同成本 7W)W9=&BT
C (129)company limited byguarantee 有限担保责任公司 ;].X;Ky<
C (130)company limited shares 股份有限公司 blQ&QQL
C (131)competitive position 竞争能力状况 G=zNZ
C (132)concept 概念 Eiu/p&ct
C (133)conglomerate 跨行业企业 tu}!:5xi
C (134)consistency concept 一致性概念 bny5e:= d
C (135)consolidated accounts 合并报表 gxl7jY
C (136)consolidation accounting 合并会计 D"pT?\kO
C (137)consortium 财团 32z4G =l
C (138)contingency plan 应急计划 8m{e,o2.
C (139)contingent liabilities 或有负债 !.'D"Me>
C (140)continuous operation 连续生产
D3C 7f'
C (141)contra 抵消 V*@aE
C (142)contract cost 合同成本 RB %
+|@c
C (143)contract costing 合同成本计算 9295:Y| w1
C (144)contribution 贡献毛益 M
c,|C)
C (145)contribution centre 贡献中心 IB;yL/T
C (146)contribution chart 贡献图 Dz0D ^(;V
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 o ks;G([
C (148)contribution to salesration 贡献毛益对销售比率 Z{B
e
C (149)control 控制 ?"Ez
C (150)control account 控制帐户 Q'n+K5&p
C (151)control limits 控制限度 ],weqs
C (152)controllability concept 可控制概念 H0s*Lb
C (153)controllable cost 可控制成本 oJ4HvrUO
C (154)conversion cost 加工成本 vL@<l^`$0
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 gHPJiiCv
C (156)corporate appraisal 公司评估 ~LuGfPO^
C (157)corporate planning 公司计划 Kzrd<h]`)
C (158)corporate social reporting 公司社会报告 SZW_V6\t>
C (159)corporation 股份公司 g!}]FQBb
C (160)cost 成本 m+!.H\
C (161)cost account 成本帐户 :xr^E]
C (162)cost accounting 成本会计 7*P
BJt\
C (163)cost accounting manual 成本手册 @/:4beh
C (164)cost accounts calendar 成本报表的日历时间 Oz6$u
C (165)cost adjustment 成本调整 `-{l$Hn9|~
C (166)cost allocation 成本分配 i9L]h69r
C (167)cost apportionment 成本分摊 =_`q;Tu=
C (168)cost attribution 成本归属 jQV[zcM
C (169)cost audit 成本审计 n}UJ-\$
C (170)cost behaviour 成本性态 dM;\)jm
C (171)cost benefit analysis 成本效益分析 VFf;|PHS
C (172)cost center 成本中心 Wo
"s ;Z
C (173)cost driver 成本动因