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注会《审计》英语常用词汇 A[`2Mnj
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1.audit 审计 $>zqCi2tB<
2.attestation 鉴证 LMNmG]#!
3.credibility 可信赖程度 cEIs9;
4.audit of financial statements 财务报表审计 k+zskfo
5.agreed-upon procedures 执行商定程序 Ri>ZupQ6
6.high levels of assurance 高水平保证 Cw l:
7.compilation 编制 9/=+2SZ
8.reliability 可靠性 WIN3*z7oW
9.relevance 相关性 4>Y*owa4
10.professional skepticism 职业谨慎 s &f\gp1
11.objectivity 客观性 BZ,{gy7g7X
12. professional competence 专业胜任能力 :_h#A}8Xd
13.Senior/CPA-in-charge 项目经理 LvMA('4
14.audit engagement letter 业务约定书 {(l,Uhxl""
15.recurring audit 连续审计 ovZ!}
16.the client 委托人 ,hWuAu6.L
17.change CPA 更换注册会计师 r)Ja\;
18.the existing CPA 现任注册会计师 lV9
19.the successor CPA 后任注册会计师 'A9Z ((
20.the preceding CPA前任注册会计师 qFI19`?8
E
21.issue the audit report 出具审计报告 *6G@8TIh
22.expert 专家 ;?y~ h$
23.the board of directors 董事会 buDz]ec
b
24.knowledge of the entity‘ s business 了解被审计单位情况 }nptmc
25.assess material misstatement risks评估重大错报风险 L9]d$ r"
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 Z^J7r&\V
27.a general knowledge of —— 初步了解―――的情况 ?K
Wo1
28.a more knowledge of—— 进一步了解的情况 $WO{!R
29.the prior year‘s working papers 以前年度工作底稿 pq:[`
30.minutes of meeting 会议纪要
dsg-;*%
31.business risks 经营风险 {$V2L4
32.appropriateness 适当性 &(m01
33.accounting estimate 会计估计 +~sqv?8
34.management representations 管理层声明 z3{Cp:Mn
35.going concern assumption 持续经营假设 k\r^GB
36.audit plan 审计计划 O=jzz&E+
37.significant audit areas 重点审计领域 e>P>DmlW
38.error 错误 gfKv$~
39.fraud舞弊 j@{ B 8
40.modified or additional procedures 修改或追加审计程序 !;Ke# E_d
41.misappropriation of assets 侵占资产 A1*\ \[
42.transactions without substance 虚假交易 TuC
43.unusual pressures 异常压力 :x3xeVtY
44.the suspected noncompliance 涉嫌存在违法行为 j.[W] EfL~
45.materialiy 重要性 r5y*SoD!
46.exceed the materiality level 超过重要性水平 1B@7#ozWA?
47.approach the materiality level 接近重要性水平 !Sl_qL
48.an acceptably low level 可接受水平 bq9/d4
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=LK
irj(
50.misstatements or omissions 错报或漏报 &A=c[pc
51.aggregate 总计
$
Tal.
52.subsequent events 期后事项 +.g j/uy*
53.adjust the financial statements 调整财务报表 #N;&^El
54.perform additional audit procedures 实施追加的审计程序 biS{.
55.audit risk 审计风险 c& K`t
56.detection risk 检查风险 L#%)@
57.inappropriate audit opinion 不适当的审计意见 l&5Tft
58.material misstatement 重大的错报 /.~zk(-&h
59.tolerable misstatement 可容忍错报 6
$`l
60.the acceptable level of detection risk 可接受的检查风险 06?d#{?M1o
61.assessed level of material misstatement risk 重大错报风险的评估水平 Er
-rm
62.simall business 小规模企业 <+<Nsza
63.accounting system 会计系统 [,{Nu EI
64.test of control 控制测试 n
TD4^'
65.walk-through test 穿行测试 nFWiS~(#sW
66.communication 沟通 s5V|.R
67.flow chart 流程图 "xnULQK
68.reperformance of internal control 重新执行 8m?cvI
69.audit evidence 审计证据 g+7j?vC{'
70.substantive procedures 实质性程序 D]5j?X'
71.assertions 认定 #. 71O#!
72.esistence 存在 QMy1!:Z&!
73.occurrence 发生 i5|)|x3
74.completeness 完整性 4a
W[`
75.rights and obligations 权利和义务 (g&@E(@]?
76.valuation and allocation 计价和分摊 wk{]eD%
77.cutoff 截止 2H`>Kj
78.accuracy 准确性 ZU
vc|5]
79.classification 分类 a!f71k
r
80.inspection 检查 @2On`~C`
81.supervision of counting 监盘 VGc.yM)&
j
82.observation 观察 *aq"c9
83.confirmation 函证 0g~Cd
p
84.computation 计算 nB0KDt_
85.analytical procedures 分析程序 U$S{j&?
86.vouch 核对 i52JY&N
87.trace 追查 EB@rIvUi,
88.audit sampling 审计抽样 FGhnK'
89.error 误差 *_P'> V#p
90.expected error 预期误差 g)!q4
-q
91.population 总体 |>1#)cONW
92.sampling risk 抽样风险 6 !N2B[9
93.non- sampling risk 非抽样风险 Z$B%V
t
94.sampling unit 抽样单位 "rfBYl`
95.statistical sampling 统计抽样 gdg``U;)p
96.tolerable error 可容忍误差 mD|Q+~=|e
97.the risk of under reliance 信赖不足风险 +zXcTT[V
98.the risk of over reliance 信赖过度风险 -f1lu*3\
99.the risk of incorrect rejection 误拒风险
}Oqt=Wm
100. the risk of incorrect acceptance 误受风险 BR_fOIDc
101.working trial balance 试算平衡表 - P"
102.index and cross-referencing 索引和交叉索引 &|#,Bsk"@
103.cash receipt 现金收入 fJ6Q:7
104.cash disbursement 现金支出 4#:C t* f
105.bank statement 银行对账单 z`NJelcuz\
106.bank reconciliation 银行存款余额调节表 B@#vS=g
107.balance sheet date 资产负债表日 `C$QR
8
108.net realizable value 可变现净值 6'.)z,ts
109.storeroom 仓库 [_}8Vv&6
110.sale invoice 销售发票 /5Vv5d/Z4!
111.price list 价目表 d+6q%U
112.positive confirmation request 积极式询证函 mIPDF1=)
113.negative confirmation request 消极式询证函 #k[Y(_
114.purchase requisition 请购单 M%RH4%NZ0
115.receiving report 验收报告 Z9*@w`x^u
116.gross margin 毛利 fL("MDt
117.manufacturing overhead 制造费用 >>"@0tO
118.material requisition 领料单 >
_ G'o
119.inventory-taking 存货盘点 0Wc_m;
120.bond certificate 债券 7%[ YX
121.stock certificate 股票 O%6D2d
122.audit report 审计报告 EziGkbpd@
123.entity 被审计单位 JIHIKH-#
124.addressee of the audit report 审计报告的收件人 "@|rU4Y
125.unqualified opinion 无保留意见 / {[p?7x>
126.qualified opinion 保留意见 =BJe}AV
127.disclaimer of opinion 无法表示意见 M*C1QQf\N
128.adverse opinion 否定意见 B !wr} ]
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A (1)ABC 作业基础成本计算 MJCz %z
K
A (2)absorbed overhead 已吸收制造费用 q*C-DiV
A (3)absorption costing 吸收成本计算 qQ6@43TC
A (4)account 账户,报表 jSRi
A (5)accounting postulate 会计假设 wh2E$b(-
A (6)accounting series release 会计公告文件 Hl'AnxE
A (7)accounting valuation 会计计价 ^
,)nuUy
A (8)account sale 承销清单 Aon.Y Z
A (9)accountability concept 经营责任概念 wA)nryXV
A (10)accountancy 会计职业 @A<~bod
A (11)accountant 会计师 @K}h4Yok
A (12)accounting 会计 ^".6~{
A (13)agency cost 代理成本 N9y+Psh
A (14)accounting bases 会计基础 F6b;qb6n
A (15)accounting manual 会计手册 ? STO#<a
A (16)accounting period 会计期间 F?0Q AA
A (17)accounting policies 会计方针 7,8TMd1`M
A (18)accounting rate of return 会计报酬率
qm
enj
A (19)accounting reference date 会计参照日 s&<76kwl
A (20)accounting reference period 会计参照期间 RCxwiZaf33
A (21)accrual concept 应计概念 ):}A Quy]
A (22)accrual expenses 应计费用 8OO[Le]1
A (23)acid test ration 速动比率(酸性测试比率) WwWCNN~}
A (24)acquisition 购置 GCX?W`
A (25)acquisition accounting 收购会计 45$aq~%as
A (26)activity based accounting 作业基础成本计算 0
0|!g"E>$
A (27)adjusting events 调整事项 AT1{D!b
A (28)administrative expenses 行政管理费 t7sEY
A (29)advice note 发货通知 r y@p
A (30)amortization 摊销 ^U96p0H"T
A (31)analytical review 分析性检查 a2kAZCQ
A (32)annual equivalent cost 年度等量成本法 P=\Hi.]%
A (33)annual report and accounts 年度报告和报表 ?r5a*
A (34)appraisal cost 检验成本 3K/'K[~
A (35)appropriation account 盈余分配账户 xU}J6 Tv
A (36)articles of association 公司章程细则 (/!@
-]1
A (37)assets 资产 79-50}A
A (38)assets cover 资产保障 5J1a8RBR
A (39)asset value per share 每股资产价值 Kp1 F"!
A (40)associated company 联营公司 Ap;^\5
A (41)attainable standard 可达标准 qDhZC*"9#D
}gB^C3b6
A (42)attributable profit 可归属利润 %y*'bS
A (43)audit 审计 t~nW&]E
A (44)audit report 审计报告 Dhfor+Epy
A (45)auditing standards 审计准则 V@TA~'$|
A (46)authorized share capital 额定股本 o_[~{@ RoR
A (47)available hours 可用小时 v\qyDZ VV
A (48)avoidable costs 可避免成本 YnW9uy5
B (49)back-to-back loan 易币贷款 3Co1bY:
B (50)backflush accounting 倒退成本计算 7
,V_5M;t
B (51)bad debts 坏帐 }[MkJ21!
B (52)bad debts ratio 坏帐比率 apgKC;
B (53)bank charges 银行手续费 q5@Nd3~h
B (54)bank overdraft 银行透支 >!{8)ti
B (55)bank reconciliation 银行存款调节表 ^tWSu?9
B (56)bank statement 银行对账单 W
1t_P&i
B (57)bankruptcy 破产 V[kn'QkWv
B (58)basis of apportionment 分摊基础 81(\8#./
B (59)batch 批量 lA;^c)
B (60)batch costing 分批成本计算 E|SmvIV-
B (61)beta factor B(市场)风险因素 p9mGiK4!
B (62)bill 账单 &0:Gj3`
B (63)bill of exchange 汇票 4xg1[Z%:
B (64)bill of landing 提单 ~ _tK.m3
B (65)bill of materials 用料预计单 !|]k2=+I
B (66)bill payable 应付票据 qLc&.O.=
B (67)bill receivable 应收票据 ;C
,
g6{
B (68)bin card 存货记录卡 5 wN)N~JE
B (69)bonus 红利 burSb:JF
B (70)book-keeping 薄记 aI`d
B (71)Boston classification 波士顿分类 Fm6]mz%~u#
B (72)breakeven chart 保本图 9F6dKPN:
B (73)breakeven point 保本点 61OlnmvE
B (74)breaking-down time 复位时间 E<0Mluk
B (75)budget 预算 Cw kQhj?
B (76)budget center 预算中心 qe(C>qjMbG
B (77)budget cost allowance 预算成本折让 $= 2[Q
B (78)budget manual 预算手册
QMrH%Y
B (79)budget period 预算期间 /6yVbo"
B (80)budgetary control 预算控制 SkVah:cF-
B (81)budgeted capacity 预算生产能力 Z?3B1o9
B (82)burden 制造费用 IB 4L(n1
B (83)business center 经营中心 T
g3MPa#g
B (84)business entity 营业个体 ^^tTA^
B (85)business unit 经营单位 K V?+9qa,
B (86)buy-out management 管理性购买产权 PU B0H
B (87)by-product 副产品 KV9~L`=]i
C (88)called-up share capital 催缴股本 a>,_o(]cW
C (89)capacity 生产能力 yv>uzb`N
C (90)capacity ratios 生产能力比率 Pc5C*{C
C (91)capital 资本 KbK!4
C (92)capital assets pricing model资本资产计价模式 Nlwt}7
C (93)capital commitment 承诺资本 bJR\d0Z
C (94)capital employed 已运用的资本 F{.g05^y
C (95)capital expenditure 资本支出 ]~f-8!$$R
C (96)capital expenditureauthorization 资本支出核准 7M5HvG#w%
C (97)capital expenditure control 资本支出控制 p} eO
C (98)capital expenditure proposal资本支出申请 FYefn3b
C (99)capital funding planning 资本基金筹集计划 Sz')1<
C (100)capital gain 资本收益 )"M;7W?R0
C (101)capital investment appraisal资本投资评估 {Dy,|}7s
C (102)capital maintenance 资本保全 ,pf\g[tz
C (103)capital resource planning 资本资源计划 QyZ'%T5J
C (104)capital surplus 资本盈余 sE|8a
C (105)capital turnover 资本周转率 ; 4/ n~
C (106)card 记录卡 9(vp`Z8B4
C (107)cash 现金 (dO0`wfM
C (108)cash account 现金账户 1 <lfo^B
C (109)cash book 现金账薄 a[
sdYZ
C (110)cash cow 金牛产品 Xa$%`
C (111)cash flow 现金流量 xUa9>=JU{
C (112)cash discounted 现金贴现 }XpZgd$
C (113)cash flow budget 现金流量预算 ;G"!y<F
C (114)cash flow statement 现金流量表 mRGr+m
C (115)cash ledger 现金分类账 SNSoV3|k-
C (116)cash limit 现金限额 *p0n^XZ% ?
C (117)CCA 现时成本会计 6Iz!_
C (118)center 中心 Lk^bzW>f
C (119)changeover time 变更时间 {CVZ
7tU7]
C (120)chartered entity 特许经济个体 7X>@r"9<
C (121)cheque 支票 H/8u?OC
C (122)cheque register 支票登记薄 fLSDt(c',
C (123)coin analysis 零钱分类 0%IZ -])
C (124)classification 分类 oq1wU@n
C (125)clock card 工时卡 Dsv2p~
C (126)code 代码 UX|3LpFX&I
C (127)commitment accounting 承诺确认会计 gQY`qz
C (128)common cost 共同成本 29|nt1Z
C (129)company limited byguarantee 有限担保责任公司 78?{;iNv
C (130)company limited shares 股份有限公司 >Kl_948
C (131)competitive position 竞争能力状况 BZXee>3"
C (132)concept 概念 @j%@Z
C (133)conglomerate 跨行业企业 f6Y-ss;'
C (134)consistency concept 一致性概念 [=Nv=d<[p
C (135)consolidated accounts 合并报表 q_BMZEM
C (136)consolidation accounting 合并会计 ('d,Sh
C (137)consortium 财团 Olt;^>MQ
C (138)contingency plan 应急计划 T`<Tj?:^&
C (139)contingent liabilities 或有负债 HoWK#Nz\
C (140)continuous operation 连续生产 ?A*<Z%}1?
C (141)contra 抵消 H{EZ} *{M4
C (142)contract cost 合同成本 .uN(44^+x
C (143)contract costing 合同成本计算 BI!E mA
C (144)contribution 贡献毛益 < mFU T
C (145)contribution centre 贡献中心 %6M%PR~u
C (146)contribution chart 贡献图 Rx.5;2m
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 "(';UFa
C (148)contribution to salesration 贡献毛益对销售比率 g0;6}n
C (149)control 控制 XJq]l6a:
C (150)control account 控制帐户 Z*NTF:6c
C (151)control limits 控制限度 !I91kJt7
C (152)controllability concept 可控制概念 ]}]+aB
C (153)controllable cost 可控制成本 |&bucG=
C (154)conversion cost 加工成本 4)L};B=
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 X~\O]
C (156)corporate appraisal 公司评估 -ni@+Dy
C (157)corporate planning 公司计划 .=hVto[QC
C (158)corporate social reporting 公司社会报告 Lo}/k}3Sx
C (159)corporation 股份公司 8S[bt@v
C (160)cost 成本 W3%RB[s-
C (161)cost account 成本帐户 bV#j@MJ~0
C (162)cost accounting 成本会计 0+e0<'
C (163)cost accounting manual 成本手册 c+whpQ=01
C (164)cost accounts calendar 成本报表的日历时间 CWd
&
C (165)cost adjustment 成本调整 ;~`/rh
V\
C (166)cost allocation 成本分配 Wm)Id_
C (167)cost apportionment 成本分摊 OsYZa`$,
C (168)cost attribution 成本归属
2IkyC`
C (169)cost audit 成本审计 "`Xbi/i
C (170)cost behaviour 成本性态 }XCh>LvX
C (171)cost benefit analysis 成本效益分析 qB`%+<)C
C (172)cost center 成本中心 >+:cTQ|q
C (173)cost driver 成本动因