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注会《审计》英语常用词汇 &BKnJ{,H
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1.audit 审计 qixnaiZ
2.attestation 鉴证 A#pH$s
3.credibility 可信赖程度 c0jTQMe4yl
4.audit of financial statements 财务报表审计 /NPx9cLW^
5.agreed-upon procedures 执行商定程序 i[33u p
6.high levels of assurance 高水平保证 Wa?\W&
7.compilation 编制 )cOBP}j+
8.reliability 可靠性 4rCw#mVtB
9.relevance 相关性 :=quCzG
10.professional skepticism 职业谨慎 >W:kTS<
11.objectivity 客观性 - t4F
12. professional competence 专业胜任能力 0"sZP\<p
13.Senior/CPA-in-charge 项目经理 _!vuDv%
14.audit engagement letter 业务约定书 {Aj=Rj@
15.recurring audit 连续审计 ?v+el,
16.the client 委托人 qvh8~[
17.change CPA 更换注册会计师 c;
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18.the existing CPA 现任注册会计师 >^@~}]
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19.the successor CPA 后任注册会计师 dt=M#+g
20.the preceding CPA前任注册会计师 sA"B/C|(g
21.issue the audit report 出具审计报告 (G>g0(;D-
22.expert 专家 &xC5Mecb*
23.the board of directors 董事会 /GNm>NSK
24.knowledge of the entity‘ s business 了解被审计单位情况 Q`=d5Uvw
25.assess material misstatement risks评估重大错报风险 >#;>6q9_
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 `- 9p)@'8k
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 JVx-4?
29.the prior year‘s working papers 以前年度工作底稿 |t58n{V.O
30.minutes of meeting 会议纪要 tg2+Z\0)4g
31.business risks 经营风险 -OgC. 6
32.appropriateness 适当性 6099w0fR`
33.accounting estimate 会计估计 Wjd_|Kui
34.management representations 管理层声明 y&F&Z3t
35.going concern assumption 持续经营假设 S;!7/z
36.audit plan 审计计划 \VAS<?3
37.significant audit areas 重点审计领域 .T~Oc'wGo
38.error 错误 Q,o"[ &Gp
39.fraud舞弊 ^7`gf
40.modified or additional procedures 修改或追加审计程序 CY@#_z
41.misappropriation of assets 侵占资产 s<LYSr d
42.transactions without substance 虚假交易 :u?L
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43.unusual pressures 异常压力 R8,
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44.the suspected noncompliance 涉嫌存在违法行为 ?*f2P T?`
45.materialiy 重要性 7nawnS
46.exceed the materiality level 超过重要性水平 {k<mN
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47.approach the materiality level 接近重要性水平 )3!z2f: e
48.an acceptably low level 可接受水平 [_tBv" z
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 Bh q]h
50.misstatements or omissions 错报或漏报 HAcC& s8
51.aggregate 总计 3gs7Xj%N
52.subsequent events 期后事项 E^Z?X2Z
53.adjust the financial statements 调整财务报表 0SDyE
54.perform additional audit procedures 实施追加的审计程序 h}GzQry1
55.audit risk 审计风险 T5TAkEVl
56.detection risk 检查风险 ^#z*
57.inappropriate audit opinion 不适当的审计意见 jH2_Ekgc;_
58.material misstatement 重大的错报 gp]T.ol
59.tolerable misstatement 可容忍错报 6"c(5#H
60.the acceptable level of detection risk 可接受的检查风险 Y$eO:67;
61.assessed level of material misstatement risk 重大错报风险的评估水平 U;Q?Rh-W
62.simall business 小规模企业 U{&gV~
63.accounting system 会计系统 _VLA2#V>
64.test of control 控制测试 6"U$H$
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65.walk-through test 穿行测试 3TnrPO1E
66.communication 沟通 G@6F<L~$1
67.flow chart 流程图 k :`yxxYIh
68.reperformance of internal control 重新执行 FWQNO(
69.audit evidence 审计证据 sK|+&BC
70.substantive procedures 实质性程序 Uizg.<.
71.assertions 认定 c[4I
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72.esistence 存在 0{.[#!CSk
73.occurrence 发生 bG!/%,s
74.completeness 完整性 -h,
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75.rights and obligations 权利和义务 Q;eY]l8
76.valuation and allocation 计价和分摊 [|APMMYK1
77.cutoff 截止 o Yrg;]H
78.accuracy 准确性 /n8\^4{fP{
79.classification 分类 *f3?0w
80.inspection 检查 /zIUYY
81.supervision of counting 监盘 ->a|
82.observation 观察 DDp\*6y3l
83.confirmation 函证 C "g bol^
84.computation 计算 -~`)V`@
85.analytical procedures 分析程序 cPPTGpqw
86.vouch 核对 +Z=DvKsT
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87.trace 追查 zEs:OOM
88.audit sampling 审计抽样 D[p`1$E-1v
89.error 误差 7Nlk:f)*-
90.expected error 预期误差 u\o~'Jz
91.population 总体 2 UPG8]
92.sampling risk 抽样风险 `-w;/A"MJ
93.non- sampling risk 非抽样风险 r5'bt"K\>
94.sampling unit 抽样单位 UKp
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95.statistical sampling 统计抽样 *w[0uQL5Z
96.tolerable error 可容忍误差 Z6IWQo,)Rh
97.the risk of under reliance 信赖不足风险 z?'z{+HY
98.the risk of over reliance 信赖过度风险 Q4F&#^02y
99.the risk of incorrect rejection 误拒风险 ?CE&F<?#@
100. the risk of incorrect acceptance 误受风险 b-HELS`nX
101.working trial balance 试算平衡表 ^D A<=C-[!
102.index and cross-referencing 索引和交叉索引 #]@|mf
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103.cash receipt 现金收入 ;]^% 6B n
104.cash disbursement 现金支出 K aNO&%qX
105.bank statement 银行对账单 :*WiswMFm
106.bank reconciliation 银行存款余额调节表 <j:@ iP
107.balance sheet date 资产负债表日 yVgHu#?PM
108.net realizable value 可变现净值 .pyNET
109.storeroom 仓库 c[a^fu!
110.sale invoice 销售发票 p;.M.
111.price list 价目表 Nf)$K'/
112.positive confirmation request 积极式询证函 ayQ2#9X}
113.negative confirmation request 消极式询证函 t"jiLOQ[6
114.purchase requisition 请购单 J7+[+Y
115.receiving report 验收报告 S9dXkd
116.gross margin 毛利 e@7UL|12
117.manufacturing overhead 制造费用 j?1wP6/NP
118.material requisition 领料单 H7(D8.y )
119.inventory-taking 存货盘点 QM@zy
120.bond certificate 债券 |G/WS0
121.stock certificate 股票 %{ory5
122.audit report 审计报告 kbZpi`w
123.entity 被审计单位 D 3Tqk^5
124.addressee of the audit report 审计报告的收件人 (h'Bz6K
125.unqualified opinion 无保留意见 cc 0Tb
126.qualified opinion 保留意见 r*9*xZ>8u
127.disclaimer of opinion 无法表示意见 H`1q8}m
128.adverse opinion 否定意见 bD.KD)5
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A (1)ABC 作业基础成本计算 8^sh@j2L
A (2)absorbed overhead 已吸收制造费用 7QRkXs
A (3)absorption costing 吸收成本计算 l
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A (4)account 账户,报表 V&7NN=
A (5)accounting postulate 会计假设 $i%#fN
A (6)accounting series release 会计公告文件 UjS+Ddp
A (7)accounting valuation 会计计价 3:T~$M`]
A (8)account sale 承销清单 OAf}\
A (9)accountability concept 经营责任概念 N9 h|_ax
A (10)accountancy 会计职业 2}15FXgN
A (11)accountant 会计师 zwk&3
A (12)accounting 会计 hD
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A (13)agency cost 代理成本
9 !$&1|,*
A (14)accounting bases 会计基础 %<fs \J^k
A (15)accounting manual 会计手册 j8c5_&
A (16)accounting period 会计期间 3n~O&{
A (17)accounting policies 会计方针 5+yy:#J]
A (18)accounting rate of return 会计报酬率 pog
A (19)accounting reference date 会计参照日 $gZiW 8
A (20)accounting reference period 会计参照期间 ~O|~M_Z
A (21)accrual concept 应计概念 @0(%ayi2Y
A (22)accrual expenses 应计费用 &4ndi=.#rg
A (23)acid test ration 速动比率(酸性测试比率) nw(R=C
A (24)acquisition 购置 QseV\; z
A (25)acquisition accounting 收购会计 sDAP
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A (26)activity based accounting 作业基础成本计算 t~<HFY*w
A (27)adjusting events 调整事项 NY|hE@{2.
A (28)administrative expenses 行政管理费 ~'F.tB
A (29)advice note 发货通知 Rh#`AM`)j
A (30)amortization 摊销 e+)y6Q=
A (31)analytical review 分析性检查 0!oqP1
A (32)annual equivalent cost 年度等量成本法 _>ZC;+c?
A (33)annual report and accounts 年度报告和报表 g)=$zXWhP
A (34)appraisal cost 检验成本 n.t5:SW
A (35)appropriation account 盈余分配账户 m#[9F']Z`
A (36)articles of association 公司章程细则 '#SZ|Rr6tX
A (37)assets 资产 6TTu[*0NT
A (38)assets cover 资产保障 (<rE1w2s:
A (39)asset value per share 每股资产价值 *6eJmbFG
A (40)associated company 联营公司 (:F]@vT
A (41)attainable standard 可达标准 K1o>>388G
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A (42)attributable profit 可归属利润 TQb@szp:|
A (43)audit 审计 UBJYs{zz
A (44)audit report 审计报告 /q}(KJX
A (45)auditing standards 审计准则 V'tR
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A (46)authorized share capital 额定股本 [+QyKyhTO
A (47)available hours 可用小时 E0/>E
A (48)avoidable costs 可避免成本 ?zQW9e
B (49)back-to-back loan 易币贷款 _`gkYu3R+
B (50)backflush accounting 倒退成本计算 fj/L)i
B (51)bad debts 坏帐 \o=9WKc
B (52)bad debts ratio 坏帐比率 `Tf}h8*
B (53)bank charges 银行手续费 -agB ]j
B (54)bank overdraft 银行透支 X)6 G :cD
B (55)bank reconciliation 银行存款调节表 P3-O)m]jv
B (56)bank statement 银行对账单 }EYmz/nN
B (57)bankruptcy 破产 >F:1a\c
B (58)basis of apportionment 分摊基础 'wtb"0 }
B (59)batch 批量 tQRbNY#}Z
B (60)batch costing 分批成本计算 Z,/^lg c,
B (61)beta factor B(市场)风险因素 ,X1M!'
B (62)bill 账单 ju3@F8AI
B (63)bill of exchange 汇票 U<;{_!]
B (64)bill of landing 提单 Ly3!0P.<
B (65)bill of materials 用料预计单 [[]yQ
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B (66)bill payable 应付票据 he/rt#
B (67)bill receivable 应收票据 YFPse.2$a
B (68)bin card 存货记录卡 QH4m7M@ni
B (69)bonus 红利 TB?'<hD:
B (70)book-keeping 薄记 f0Q! lMv
B (71)Boston classification 波士顿分类 ,Y
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B (72)breakeven chart 保本图 }!k?.(hpE
B (73)breakeven point 保本点 I4+1P1z
B (74)breaking-down time 复位时间 ZMZWO$"K1
B (75)budget 预算 kTfRm^
B (76)budget center 预算中心 P^=B6>e
B (77)budget cost allowance 预算成本折让 AzF*4x
B (78)budget manual 预算手册 j>?nL~{
B (79)budget period 预算期间 $xdo=4;|
B (80)budgetary control 预算控制 re/u3\S
B (81)budgeted capacity 预算生产能力 _Dqi#0#40p
B (82)burden 制造费用 WRkuPj2
B (83)business center 经营中心 A^6z.MdYZ
B (84)business entity 营业个体 v;G/8>GRy
B (85)business unit 经营单位 "%+||IyW
B (86)buy-out management 管理性购买产权 D</?|;J#/
B (87)by-product 副产品 xu"-Uj1
C (88)called-up share capital 催缴股本 `>g\gaQ
C (89)capacity 生产能力 FN/l/OSb
C (90)capacity ratios 生产能力比率 H1%o)'Kut4
C (91)capital 资本 >T*BEikC
C (92)capital assets pricing model资本资产计价模式 yK"\~t[@X:
C (93)capital commitment 承诺资本 -c1-vGW/
C (94)capital employed 已运用的资本 Yc-5Mr8*,
C (95)capital expenditure 资本支出 %%n&
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C (96)capital expenditureauthorization 资本支出核准 /O$~)2^h
C (97)capital expenditure control 资本支出控制 k~:(.)Nr
C (98)capital expenditure proposal资本支出申请 /6[vF)&
C (99)capital funding planning 资本基金筹集计划 MI
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C (100)capital gain 资本收益 RrrlfF ms
C (101)capital investment appraisal资本投资评估 Gs|a$^
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C (102)capital maintenance 资本保全
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C (103)capital resource planning 资本资源计划 tC$+;_=+F
C (104)capital surplus 资本盈余 W7~_XI
C (105)capital turnover 资本周转率 Gdx%#@/
C (106)card 记录卡 fj(WHL
C (107)cash 现金 >wb*kyO7(#
C (108)cash account 现金账户 ^t<L
C (109)cash book 现金账薄 S/y(1.wh
C (110)cash cow 金牛产品 P|?nx"c
C (111)cash flow 现金流量 zK
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C (112)cash discounted 现金贴现 oa7 N6
C (113)cash flow budget 现金流量预算 Wt!;Y,1s
C (114)cash flow statement 现金流量表 o](ORS$~
C (115)cash ledger 现金分类账 H&F2[ j$T
C (116)cash limit 现金限额 j!Ys/D
C (117)CCA 现时成本会计
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C (118)center 中心 K^GvU 0\
C (119)changeover time 变更时间 >b3IZ^SB#$
C (120)chartered entity 特许经济个体 >.C$2bW<L
C (121)cheque 支票 54TWFDmGi
C (122)cheque register 支票登记薄 X3gYe-2
C (123)coin analysis 零钱分类 l,A\]QDvl
C (124)classification 分类 d@cyQFX
C (125)clock card 工时卡 kaR55
C (126)code 代码 s%>u[-9U
C (127)commitment accounting 承诺确认会计 M_75bU
C (128)common cost 共同成本 F3Vvqt*2
C (129)company limited byguarantee 有限担保责任公司 ?W?n l:F
C (130)company limited shares 股份有限公司 ?&1%&?cg9
C (131)competitive position 竞争能力状况 (lYC2i_b#
C (132)concept 概念 ^H<VH
C (133)conglomerate 跨行业企业 aOoWB^;6
C (134)consistency concept 一致性概念 P:XX8
C (135)consolidated accounts 合并报表 1_}k)(n
C (136)consolidation accounting 合并会计 x5U;i
C (137)consortium 财团 N;m62N
C (138)contingency plan 应急计划 s\3ZE11L
C (139)contingent liabilities 或有负债 "6?Y$y/wm
C (140)continuous operation 连续生产 }zeKf/?'
C (141)contra 抵消 F>@z&a}(
C (142)contract cost 合同成本 ;%u)~3B$JK
C (143)contract costing 合同成本计算 [vdC $9z,
C (144)contribution 贡献毛益 Uf[Gs/!NV
C (145)contribution centre 贡献中心 _1$+S0G;
C (146)contribution chart 贡献图 JvW!w)$pY
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 EJaO"9
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C (148)contribution to salesration 贡献毛益对销售比率 xxdxRy9/
C (149)control 控制 dUceZmAl
C (150)control account 控制帐户 2b#>~
C (151)control limits 控制限度 FEA/}*2F
C (152)controllability concept 可控制概念 ,?GAFgK:
C (153)controllable cost 可控制成本 \WVY@eB
C (154)conversion cost 加工成本 FFF7f 5F
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 KiNluGNt
C (156)corporate appraisal 公司评估 h&{>4{
C (157)corporate planning 公司计划 % o0.8qVJi
C (158)corporate social reporting 公司社会报告 y=}a55:qE
C (159)corporation 股份公司 gBd~:ZUa
C (160)cost 成本 `jDmbD
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C (161)cost account 成本帐户 D2#.qoP #
C (162)cost accounting 成本会计 )#cGePA
C (163)cost accounting manual 成本手册 :OY7y`hRG
C (164)cost accounts calendar 成本报表的日历时间 g[xn0rG
C (165)cost adjustment 成本调整 |:`gjl_Nf
C (166)cost allocation 成本分配 LGVGr
C (167)cost apportionment 成本分摊 =Sn!'@%U]
C (168)cost attribution 成本归属 s8kkf5bu
C (169)cost audit 成本审计 ga91#NWgK
C (170)cost behaviour 成本性态 `qbsDfq@
C (171)cost benefit analysis 成本效益分析 *:,7
A9LY
C (172)cost center 成本中心 K:sC6|wG
C (173)cost driver 成本动因