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注会《审计》英语常用词汇 x
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1.audit 审计 U*C^g}iA
2.attestation 鉴证 r/sSkF F
3.credibility 可信赖程度 `}?;Ow&2CY
4.audit of financial statements 财务报表审计 `"=>lu2H
5.agreed-upon procedures 执行商定程序 inGUN??
6.high levels of assurance 高水平保证 t.9s4 9P
7.compilation 编制 n2mO-ZXud
8.reliability 可靠性 D0\>E}Y E
9.relevance 相关性 TTVmm{6
10.professional skepticism 职业谨慎 Z<.&fZ^jS
11.objectivity 客观性 K KB+o)*W
12. professional competence 专业胜任能力 [q?RJmB]
13.Senior/CPA-in-charge 项目经理 /"Vd( K2Z
14.audit engagement letter 业务约定书 zQyI4RHG[
15.recurring audit 连续审计 &gp&i?%X9b
16.the client 委托人 /2?
CB\
17.change CPA 更换注册会计师 >Q /;0>V
18.the existing CPA 现任注册会计师 "/zgh
19.the successor CPA 后任注册会计师 yu'-'{%
20.the preceding CPA前任注册会计师 N#ggT9>X
21.issue the audit report 出具审计报告 "QnYT3[l"
22.expert 专家 9A"s7iJ)
23.the board of directors 董事会 @U_CnhPQq
24.knowledge of the entity‘ s business 了解被审计单位情况 %aNm j)L
25.assess material misstatement risks评估重大错报风险 eNd&47lJ
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 =%m{|HQ`
27.a general knowledge of —— 初步了解―――的情况 nFQuoU]ux
28.a more knowledge of—— 进一步了解的情况 p]mN)
29.the prior year‘s working papers 以前年度工作底稿 Y%?S:&GH
30.minutes of meeting 会议纪要 Vc9rc}
31.business risks 经营风险 =Dq&lm,n
32.appropriateness 适当性 relt7 sK
33.accounting estimate 会计估计 2Xe1qzvo
34.management representations 管理层声明 XkA] 9,@
35.going concern assumption 持续经营假设 $Lp [i
<O]
36.audit plan 审计计划 =^KgNQ
37.significant audit areas 重点审计领域 %M
iv8
38.error 错误 NBPP?\1
39.fraud舞弊 8s)b[Z5
40.modified or additional procedures 修改或追加审计程序 EX8+3>)
41.misappropriation of assets 侵占资产 P PJ^;s
42.transactions without substance 虚假交易 D6L+
mTN
43.unusual pressures 异常压力 M8~3 0L
44.the suspected noncompliance 涉嫌存在违法行为 3=d%WPgQ
45.materialiy 重要性 i% 1UUI(W
46.exceed the materiality level 超过重要性水平 G[>NP#P
47.approach the materiality level 接近重要性水平 F@?-^ E@
48.an acceptably low level 可接受水平 Or? )Nlg6x
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 iAz0 A
50.misstatements or omissions 错报或漏报 H7Q$k4\l
51.aggregate 总计 ~2Wus8X-
52.subsequent events 期后事项 IAQ<|3Q
53.adjust the financial statements 调整财务报表 p}QDX*/sSu
54.perform additional audit procedures 实施追加的审计程序 <iky
~iE
55.audit risk 审计风险 m#'eDO:
56.detection risk 检查风险 `E$vWZq}
57.inappropriate audit opinion 不适当的审计意见 TLsF c^X
58.material misstatement 重大的错报 blQ&QQL
59.tolerable misstatement 可容忍错报 }<^mUG
60.the acceptable level of detection risk 可接受的检查风险 ;5ki$)v"
61.assessed level of material misstatement risk 重大错报风险的评估水平 8{ZTHY-
62.simall business 小规模企业 xE8?%N U
63.accounting system 会计系统 *\XOQWrF
64.test of control 控制测试 $E@n;0P
65.walk-through test 穿行测试 #+ch
66.communication 沟通 4:/V|E\D
67.flow chart 流程图 67(s\
68.reperformance of internal control 重新执行 ~]-n%J$q
69.audit evidence 审计证据 A`uHZCwJ5
70.substantive procedures 实质性程序 'V?FeWp
71.assertions 认定 ?>B?*IK!
72.esistence 存在 q@wD@_
73.occurrence 发生 "s0,9;
}
74.completeness 完整性 S($/Ov
75.rights and obligations 权利和义务 @*y4uI6&
76.valuation and allocation 计价和分摊 =6~
77.cutoff 截止 qTJ0}
F
78.accuracy 准确性 RH FRN&RU$
79.classification 分类 Oo
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80.inspection 检查 tY;<S}[@7w
81.supervision of counting 监盘 `0qjaC
82.observation 观察 Pg8.RvmQ
83.confirmation 函证 6=/sEz S'
84.computation 计算 ?+Gt?-! 5q
85.analytical procedures 分析程序 1O`V_d)
86.vouch 核对 v7"VH90`!
87.trace 追查 ?SNacN@r
88.audit sampling 审计抽样 DT`HS/~fH
89.error 误差 [_JdV(]$
90.expected error 预期误差 &za
}THm
91.population 总体 G Y%5N= u
92.sampling risk 抽样风险 :XhF:c[.:
93.non- sampling risk 非抽样风险 dNgA C){w
94.sampling unit 抽样单位 !CU-5bpu
95.statistical sampling 统计抽样 R$awo/'^
96.tolerable error 可容忍误差 ?(gha
97.the risk of under reliance 信赖不足风险 V| V9.
98.the risk of over reliance 信赖过度风险 'd~(=6J
99.the risk of incorrect rejection 误拒风险 K? o p3}f?
100. the risk of incorrect acceptance 误受风险 !An?<Sv$
101.working trial balance 试算平衡表 OWibmX
102.index and cross-referencing 索引和交叉索引 C7dq=(p&
103.cash receipt 现金收入 tM]Gu?6
104.cash disbursement 现金支出 ,cNe-KJk
105.bank statement 银行对账单 ESB^"|9
106.bank reconciliation 银行存款余额调节表 R0qZxoo
107.balance sheet date 资产负债表日 G[ U5R?/
108.net realizable value 可变现净值 IB&G#2M<
109.storeroom 仓库 -|FHv+
110.sale invoice 销售发票 DP)
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111.price list 价目表 5a/A?9?,
112.positive confirmation request 积极式询证函 9 jje
Zc'
113.negative confirmation request 消极式询证函 i(|ug_^
114.purchase requisition 请购单 Hl}lxK,]
115.receiving report 验收报告 S'!&,Dxq^
116.gross margin 毛利 F\r"Y)|b=
117.manufacturing overhead 制造费用 C4(xtSJSd!
118.material requisition 领料单 @ ;!IPiU
119.inventory-taking 存货盘点 p? L%'
120.bond certificate 债券 [e` |<
121.stock certificate 股票 LG:k}z/T
122.audit report 审计报告 :6(\:
123.entity 被审计单位 ijOp{
124.addressee of the audit report 审计报告的收件人 BSMb(EnqX
125.unqualified opinion 无保留意见 )!-gT
126.qualified opinion 保留意见 J>v[5FX+
127.disclaimer of opinion 无法表示意见 inU5eronuj
128.adverse opinion 否定意见 =x-7 Wy
k( Sda>-
A (1)ABC 作业基础成本计算 ]B )nN':
A (2)absorbed overhead 已吸收制造费用 ~Y`ys[Z m
A (3)absorption costing 吸收成本计算 Q!q6R^5!K
A (4)account 账户,报表 5@5*}[M
A (5)accounting postulate 会计假设 o6A$)m5V
A (6)accounting series release 会计公告文件 Xr
K29a
A (7)accounting valuation 会计计价 &j:e<{@
A (8)account sale 承销清单 MZ}0.KmaZ
A (9)accountability concept 经营责任概念 Bg),Q8\I
A (10)accountancy 会计职业 {A==av
A (11)accountant 会计师 )'m;a_r`
A (12)accounting 会计 n,FyK`x
A (13)agency cost 代理成本 h"ZIh= j@
A (14)accounting bases 会计基础 tF),Sn|*
A (15)accounting manual 会计手册 w=XIpWl
A (16)accounting period 会计期间 4tm%F\Izy
A (17)accounting policies 会计方针 (Huvo9
A (18)accounting rate of return 会计报酬率 N*36rR$^
A (19)accounting reference date 会计参照日 `n>|rd
A (20)accounting reference period 会计参照期间 1\(
N,'h
A (21)accrual concept 应计概念 }169]!R
A (22)accrual expenses 应计费用
E "=4(
A (23)acid test ration 速动比率(酸性测试比率) SY5}Bu#
A (24)acquisition 购置 cRs.@U\{R\
A (25)acquisition accounting 收购会计 9.(|ri
A (26)activity based accounting 作业基础成本计算 Lan|(
!aW
A (27)adjusting events 调整事项 l 8?C[,K%
A (28)administrative expenses 行政管理费 oIO@#
A (29)advice note 发货通知 8;pY-j
#
A (30)amortization 摊销 %!t9)pNc
A (31)analytical review 分析性检查 a2.6S./
A (32)annual equivalent cost 年度等量成本法 I8!>7`L
A (33)annual report and accounts 年度报告和报表 ,G0"T~
A (34)appraisal cost 检验成本 jv.tg,c _6
A (35)appropriation account 盈余分配账户 L91vp'+
2
A (36)articles of association 公司章程细则 JL4E`
A (37)assets 资产 bz>\n"'
A (38)assets cover 资产保障 ifS#9N|8
A (39)asset value per share 每股资产价值 JRC2+BU
/
A (40)associated company 联营公司 [q%`q`EG
A (41)attainable standard 可达标准 )&T 5/+
Jw5@#j
A (42)attributable profit 可归属利润 'GezIIaH
A (43)audit 审计 ]0T*#
U/P
A (44)audit report 审计报告 HXT"&c|
A (45)auditing standards 审计准则 HlX~a:.7
A (46)authorized share capital 额定股本 O\f`+Q`0
A (47)available hours 可用小时 zwC ,,U
A (48)avoidable costs 可避免成本 BDf M4
B (49)back-to-back loan 易币贷款 Wi=zu[[qc
B (50)backflush accounting 倒退成本计算 H<!q@E
;
B (51)bad debts 坏帐 itNuY<"
B (52)bad debts ratio 坏帐比率 ~8&->?{
B (53)bank charges 银行手续费 564L.^$@|
B (54)bank overdraft 银行透支 47(_5PFb#
B (55)bank reconciliation 银行存款调节表 Khd A;bF
B (56)bank statement 银行对账单
}&+,y<>
B (57)bankruptcy 破产 7yu-xnt3s
B (58)basis of apportionment 分摊基础 $,:mq>]![{
B (59)batch 批量 }O+xs3Uv
B (60)batch costing 分批成本计算 1\,k^Je7
B (61)beta factor B(市场)风险因素 ;+C$EJw-
B (62)bill 账单 |_ED*ATR=
B (63)bill of exchange 汇票 7~J>Ga
B (64)bill of landing 提单 A-L1vu;
B (65)bill of materials 用料预计单 0p[k7W u
B (66)bill payable 应付票据 {HY3E}YJL
B (67)bill receivable 应收票据 ]h1.1@ >xc
B (68)bin card 存货记录卡 Fc[vs52
B (69)bonus 红利 41=H&G&
B (70)book-keeping 薄记 +x{o
B (71)Boston classification 波士顿分类 d#+Nef5
B (72)breakeven chart 保本图 Ps.xY;Y
B (73)breakeven point 保本点 syLdm3d|
B (74)breaking-down time 复位时间 ##''d||u
B (75)budget 预算 P9m
B (76)budget center 预算中心 LhKbZoPp
B (77)budget cost allowance 预算成本折让 nHeJ20
B (78)budget manual 预算手册 .n+
;&5
B (79)budget period 预算期间 VDOC>
B (80)budgetary control 预算控制 ?J+jv
B (81)budgeted capacity 预算生产能力 l[_antokn
B (82)burden 制造费用 B.4e4%BBS
B (83)business center 经营中心 3mofp`e
B (84)business entity 营业个体 >"1EN5W
B (85)business unit 经营单位 UTE6U6
B (86)buy-out management 管理性购买产权 5JaLE5-
B (87)by-product 副产品 h-"q <eY"
C (88)called-up share capital 催缴股本 E4o{Z+C
C (89)capacity 生产能力 qbSI98rw
C (90)capacity ratios 生产能力比率 U"|1@W#
C (91)capital 资本 6X9$T1
1Vc
C (92)capital assets pricing model资本资产计价模式 Z1
)1s
C (93)capital commitment 承诺资本 e;~(7/1
C (94)capital employed 已运用的资本 &a'mG=(K_c
C (95)capital expenditure 资本支出 _;^x^
C (96)capital expenditureauthorization 资本支出核准 ms Cz\8Xd
C (97)capital expenditure control 资本支出控制 x`+M#A()/
C (98)capital expenditure proposal资本支出申请 +C;;4s)
C (99)capital funding planning 资本基金筹集计划 q p}2
C (100)capital gain 资本收益 -[vw 8
C (101)capital investment appraisal资本投资评估 3}g>/F~
C (102)capital maintenance 资本保全 6oQ7u90z*
C (103)capital resource planning 资本资源计划 bxPa|s?
C (104)capital surplus 资本盈余 7;@YR
C (105)capital turnover 资本周转率 `L$Av9X\
C (106)card 记录卡 0TV16--
C (107)cash 现金 :RIqA/
C (108)cash account 现金账户 %"c;kvw
C (109)cash book 现金账薄 Uu+ibVM$
C (110)cash cow 金牛产品 7hx^U90K
C (111)cash flow 现金流量 EP;ts
C (112)cash discounted 现金贴现 B>'J5bZsw
C (113)cash flow budget 现金流量预算 xe6V7Wi/Tt
C (114)cash flow statement 现金流量表 *`qI<]!
C (115)cash ledger 现金分类账 *;Q#UH
C (116)cash limit 现金限额 U~sC%Ri-@U
C (117)CCA 现时成本会计 !7~4`D
c6U
C (118)center 中心 o$->|
k
C (119)changeover time 变更时间 A #SO}c
C (120)chartered entity 特许经济个体 0=7Ud<
C (121)cheque 支票 (&)uWjq
`
C (122)cheque register 支票登记薄 >Giw\|:f(
C (123)coin analysis 零钱分类 D`Vb3aNB=L
C (124)classification 分类
3ONW u
C (125)clock card 工时卡 m,hqq%qz
C (126)code 代码 Xo(W\Pes
C (127)commitment accounting 承诺确认会计 xzz@Wc^_
C (128)common cost 共同成本 jX' pUO
C (129)company limited byguarantee 有限担保责任公司 ()8=U_BFz
C (130)company limited shares 股份有限公司
\Qv:7;?
C (131)competitive position 竞争能力状况 7o+VhW<|5
C (132)concept 概念 =&-.] |t
C (133)conglomerate 跨行业企业 S9[Up}`
C (134)consistency concept 一致性概念 Qu<HeSA_
C (135)consolidated accounts 合并报表 cuG;1,?b
C (136)consolidation accounting 合并会计 sX>|Y3S\U
C (137)consortium 财团 dUn]aS
C (138)contingency plan 应急计划 7 v3%dCvf
C (139)contingent liabilities 或有负债 JSh'iYJ.
C (140)continuous operation 连续生产 O*/Utl
C (141)contra 抵消 4
}_}3.
C (142)contract cost 合同成本 S=<
]u
C (143)contract costing 合同成本计算 xPT$d,~"
C (144)contribution 贡献毛益 nx`W!|g$`
C (145)contribution centre 贡献中心 ;1,#rTs
C (146)contribution chart 贡献图 LM"b%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 j;Lp@~M
C (148)contribution to salesration 贡献毛益对销售比率 &SZAe/3+
C (149)control 控制 -"^"& )
C (150)control account 控制帐户 <;+QK=f
C (151)control limits 控制限度 23;\l
C (152)controllability concept 可控制概念 OB(~zUe.R
C (153)controllable cost 可控制成本 WpI5C,3Z!l
C (154)conversion cost 加工成本 |`wJ
{-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 r
!>=G%
C (156)corporate appraisal 公司评估 A1zV5-E/
C (157)corporate planning 公司计划 )086u8w )y
C (158)corporate social reporting 公司社会报告 bDw\;bnG
C (159)corporation 股份公司 8BS$6Pa
C (160)cost 成本 rY6bc\?`x
C (161)cost account 成本帐户 z;YX2G/{
C (162)cost accounting 成本会计 9%P$e=Ui#
C (163)cost accounting manual 成本手册 }?GeU
Xhy
C (164)cost accounts calendar 成本报表的日历时间 $:DL+E-}
C (165)cost adjustment 成本调整 ~te{9/
C (166)cost allocation 成本分配 kc2E4i
C (167)cost apportionment 成本分摊 HwMe^e;
C (168)cost attribution 成本归属 1*@Q~f:Uk
C (169)cost audit 成本审计 WIwGw %_~
C (170)cost behaviour 成本性态 aI\>=*HF
C (171)cost benefit analysis 成本效益分析 +(q
r {G?
C (172)cost center 成本中心 /KJWo0zo
C (173)cost driver 成本动因