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注会《审计》英语常用词汇 rtcY(5Q
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1.audit 审计 8.D$J
2.attestation 鉴证 \ ?['pB
3.credibility 可信赖程度 s+?r4t3H!
4.audit of financial statements 财务报表审计 ai"Kd=R
5.agreed-upon procedures 执行商定程序 Q7]:vs)%
6.high levels of assurance 高水平保证 !Dp4uE:Pq
7.compilation 编制 s]
Z/0:`
8.reliability 可靠性 ,Zjb
bBZ
9.relevance 相关性 !?B9 0(
10.professional skepticism 职业谨慎 SPA_a\6_
11.objectivity 客观性 GIQ/gM?Pv
12. professional competence 专业胜任能力 M@@"-dy
13.Senior/CPA-in-charge 项目经理 Pz3jc|Ga
14.audit engagement letter 业务约定书 \XwXs5"G
15.recurring audit 连续审计 K V^`
16.the client 委托人 G`E%uyjG$j
17.change CPA 更换注册会计师 N3E Qq~lX
18.the existing CPA 现任注册会计师 mJb>)bOl
19.the successor CPA 后任注册会计师 -Zfzl`r
20.the preceding CPA前任注册会计师 5}gcJjz
21.issue the audit report 出具审计报告 ]t_AXKd
22.expert 专家 vvw6 GB,M
23.the board of directors 董事会 b8)>:F
24.knowledge of the entity‘ s business 了解被审计单位情况 reLYtv
25.assess material misstatement risks评估重大错报风险 0+IJ, ;Wx
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 ZQND^a:
27.a general knowledge of —— 初步了解―――的情况 1fwCQM
28.a more knowledge of—— 进一步了解的情况 l<)(iU
29.the prior year‘s working papers 以前年度工作底稿 Md'd=Y_0
30.minutes of meeting 会议纪要 5{qFKo"g@,
31.business risks 经营风险 dix\hqZ
32.appropriateness 适当性 c:"*MM RC
33.accounting estimate 会计估计 @u3K.}i:g
34.management representations 管理层声明 7)G- EAF
35.going concern assumption 持续经营假设 ?m#X";^V
36.audit plan 审计计划 2J rr;"r
37.significant audit areas 重点审计领域 Sai_rNRWB
38.error 错误 {6'5K
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39.fraud舞弊 :
:8UVLX
40.modified or additional procedures 修改或追加审计程序 nU%rSASu
41.misappropriation of assets 侵占资产 [>&Nhn0iY
42.transactions without substance 虚假交易 ]hTYh
^'e
43.unusual pressures 异常压力 x,
a[ p\1
44.the suspected noncompliance 涉嫌存在违法行为 rs2~spN;h
45.materialiy 重要性 *>rpcS<l
46.exceed the materiality level 超过重要性水平 2S}%r4$n}
47.approach the materiality level 接近重要性水平 6N\~0d>5m
48.an acceptably low level 可接受水平 "?lirOD
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 F7UY>z3jL
50.misstatements or omissions 错报或漏报
By6C+)up
51.aggregate 总计 ?rXh
x{vD
52.subsequent events 期后事项 MGX %U6
53.adjust the financial statements 调整财务报表 ya{vR*
'~
54.perform additional audit procedures 实施追加的审计程序 zAt!jP0E
55.audit risk 审计风险 cqr!*
56.detection risk 检查风险 ^*'|(Cv
57.inappropriate audit opinion 不适当的审计意见 vG#|CO9
58.material misstatement 重大的错报 wlBdA
59.tolerable misstatement 可容忍错报 2fTkHBhn&
60.the acceptable level of detection risk 可接受的检查风险 ~ C6<75
61.assessed level of material misstatement risk 重大错报风险的评估水平 6'395x_.\
62.simall business 小规模企业 qdm5dQ (c
63.accounting system 会计系统 _ZIaEJjH/
64.test of control 控制测试 )y'`C@ijI
65.walk-through test 穿行测试 *aS|4M-
66.communication 沟通 xeo;4c#S5
67.flow chart 流程图 9c8zH{T_{
68.reperformance of internal control 重新执行 =#n05*^
69.audit evidence 审计证据 C\dQ6(3}\
70.substantive procedures 实质性程序 k!t5>kPSQ
71.assertions 认定 ~el#pf~
72.esistence 存在 @)m[:n
73.occurrence 发生 D4G*K*z,w4
74.completeness 完整性 2{!'L'km
75.rights and obligations 权利和义务 n99:2r_
76.valuation and allocation 计价和分摊 lYv :
77.cutoff 截止 Wt()DG|[
78.accuracy 准确性 SG
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79.classification 分类 zA9N<0[]o
80.inspection 检查 F*>:~'%
81.supervision of counting 监盘 26>e0hBh&
82.observation 观察 ^v*ajy.>
83.confirmation 函证 -aLBj?N c[
84.computation 计算 5H:NY|
85.analytical procedures 分析程序 X<K[`
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86.vouch 核对 kI]i,v#F
87.trace 追查 qi`*4cas*A
88.audit sampling 审计抽样 *:\-:*
89.error 误差 wJ1qJ!s@
90.expected error 预期误差 |;6FhDW+'
91.population 总体 ,;;M69c[
x
92.sampling risk 抽样风险 \K`AO{ D@
93.non- sampling risk 非抽样风险 4otB1{
94.sampling unit 抽样单位 *'`ByS
95.statistical sampling 统计抽样 z
4Qz9#*"^
96.tolerable error 可容忍误差 !sEI|47{
97.the risk of under reliance 信赖不足风险 b.47KJz t
98.the risk of over reliance 信赖过度风险 [{6]i
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99.the risk of incorrect rejection 误拒风险 jr~ +}|@{
100. the risk of incorrect acceptance 误受风险 Y<:%_]]
101.working trial balance 试算平衡表 &qz&@!`
102.index and cross-referencing 索引和交叉索引 i' %V}2
103.cash receipt 现金收入 *W y0hnr;]
104.cash disbursement 现金支出 T5B~CC'6
105.bank statement 银行对账单 :RzcK>Gub=
106.bank reconciliation 银行存款余额调节表 ($7>\"+Tl
107.balance sheet date 资产负债表日 5oGnPF
108.net realizable value 可变现净值 ipjl[
109.storeroom 仓库 [esjR`u
110.sale invoice 销售发票 ymY,*Rb
111.price list 价目表 8^\DQ&D
112.positive confirmation request 积极式询证函 xE;4#+_I
113.negative confirmation request 消极式询证函 ;T/W7=4CZ
114.purchase requisition 请购单 |iLeOztuE
115.receiving report 验收报告 3F5r3T6j}
116.gross margin 毛利 ~bL(mq
117.manufacturing overhead 制造费用 =R:3J"ly0
118.material requisition 领料单 7XT2d=)"
119.inventory-taking 存货盘点 bd_U%0)pi1
120.bond certificate 债券 !O@qqg(>
121.stock certificate 股票 $.R$I&U
122.audit report 审计报告 j +@1frp
123.entity 被审计单位 m0paGG
124.addressee of the audit report 审计报告的收件人 3*CF !Y%
125.unqualified opinion 无保留意见 @{@x2
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126.qualified opinion 保留意见 x@m"[u
127.disclaimer of opinion 无法表示意见 <'v?WV_
128.adverse opinion 否定意见 ;.V5:,&
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A (1)ABC 作业基础成本计算 *ls}r5k2Y
A (2)absorbed overhead 已吸收制造费用 dZ9[w kn
A (3)absorption costing 吸收成本计算 ([_ls8
A (4)account 账户,报表 w?Nvm?_]
A (5)accounting postulate 会计假设 pTOS}A[dh
A (6)accounting series release 会计公告文件 "%D+_Yb'X
A (7)accounting valuation 会计计价 (=CV")tF
A (8)account sale 承销清单 f6PXcV
A (9)accountability concept 经营责任概念 q!7z4Cn
A (10)accountancy 会计职业 _I<eJ\
A (11)accountant 会计师 RxAWX?9Z
A (12)accounting 会计 ]d9;YVAU
A (13)agency cost 代理成本 JiDX|Q<c
A (14)accounting bases 会计基础 p !AQ
A (15)accounting manual 会计手册 |08 tQ
A (16)accounting period 会计期间 N12K*P[!
A (17)accounting policies 会计方针 Q6_!I42Y`
A (18)accounting rate of return 会计报酬率 AVOqW0Z+y
A (19)accounting reference date 会计参照日 r5(OH3
A (20)accounting reference period 会计参照期间 N1\u~%AT"
A (21)accrual concept 应计概念 x7L$x=8s
A (22)accrual expenses 应计费用 4Yt:PN2
A (23)acid test ration 速动比率(酸性测试比率) @8DBLn w
A (24)acquisition 购置 1MRt_*N4
A (25)acquisition accounting 收购会计 16ke CG\
A (26)activity based accounting 作业基础成本计算 P{)HXUVb
A (27)adjusting events 调整事项 /cJ$`
pN
A (28)administrative expenses 行政管理费 +&O[}%W
A (29)advice note 发货通知 "}\z7^.W>
A (30)amortization 摊销 YCeE?S1gk3
A (31)analytical review 分析性检查 +@cf@}W6QC
A (32)annual equivalent cost 年度等量成本法 []1VD#
A (33)annual report and accounts 年度报告和报表 yT-m9$^v
A (34)appraisal cost 检验成本 KB&t31aq
A (35)appropriation account 盈余分配账户 xaoaZ3Ko
A (36)articles of association 公司章程细则 |w>"oaLN|Q
A (37)assets 资产 y
8];MTl
A (38)assets cover 资产保障 *Y9"-C+
A (39)asset value per share 每股资产价值 .',ikez
A (40)associated company 联营公司 qX0IHe
A (41)attainable standard 可达标准 \qUmdN{FU
,`P,))
A (42)attributable profit 可归属利润 S@Yb)">ZQ
A (43)audit 审计 _R8)%<E
A (44)audit report 审计报告 >J 3N,f
A (45)auditing standards 审计准则 aPcO9
A (46)authorized share capital 额定股本 s8WA@)L
A (47)available hours 可用小时 hs2f3;)
A (48)avoidable costs 可避免成本 @xtcjB9
B (49)back-to-back loan 易币贷款 2(5wFc
B (50)backflush accounting 倒退成本计算 &%fy
B (51)bad debts 坏帐 [9z<*@$-
B (52)bad debts ratio 坏帐比率 fF_1ZKx+#!
B (53)bank charges 银行手续费 GaSk&'n$Y
B (54)bank overdraft 银行透支 Z#w1,n88
B (55)bank reconciliation 银行存款调节表 lh7{2WQ
B (56)bank statement 银行对账单 {h&*H[Z z
B (57)bankruptcy 破产 AcrbR&cvG
B (58)basis of apportionment 分摊基础 +_F
siu_b
B (59)batch 批量 q}ZZqYk
B (60)batch costing 分批成本计算 V>g EF'g
B (61)beta factor B(市场)风险因素 f|Z3VS0x
B (62)bill 账单 S?OK@UEJ
B (63)bill of exchange 汇票 G/
Kz_Y,
B (64)bill of landing 提单 WT'P[RU2
B (65)bill of materials 用料预计单 ,BW^j.7
B (66)bill payable 应付票据 1^}()H62}
B (67)bill receivable 应收票据 D4Uz@2_
B (68)bin card 存货记录卡 _UjAct]6
B (69)bonus 红利 15iCJ p
B (70)book-keeping 薄记 RNRMw;cT
B (71)Boston classification 波士顿分类 .Z8 x!!Q*
B (72)breakeven chart 保本图
Ca@[]-_H
B (73)breakeven point 保本点 QMy;?,
B (74)breaking-down time 复位时间 6:
-qL}
B (75)budget 预算 z.e%AcX
B (76)budget center 预算中心 +'uF3-+WY
B (77)budget cost allowance 预算成本折让 X[j4V<4O
B (78)budget manual 预算手册 asQ pVP
B (79)budget period 预算期间 Iy8gQdI
B (80)budgetary control 预算控制 C(?>l.QGw
B (81)budgeted capacity 预算生产能力 }YU#}Ip@
B (82)burden 制造费用 c*~/[:}
B (83)business center 经营中心 NZ{kjAd3c
B (84)business entity 营业个体 {'"A hiR/
B (85)business unit 经营单位 lH:TE=|4
B (86)buy-out management 管理性购买产权 zi-zg Lx
B (87)by-product 副产品 >^|\wy
C (88)called-up share capital 催缴股本 jtQ2vJ-
C (89)capacity 生产能力 6x*ImhQ.J
C (90)capacity ratios 生产能力比率 XLqS{r~?
C (91)capital 资本 f:Nfw+/q
C (92)capital assets pricing model资本资产计价模式 Z>o;Yf[
C (93)capital commitment 承诺资本 H!Uy4L~>
C (94)capital employed 已运用的资本 ukS@8/eJ
C (95)capital expenditure 资本支出 $'L(}gNv5
C (96)capital expenditureauthorization 资本支出核准 .
g(yTA
C (97)capital expenditure control 资本支出控制 wA.YEI|CSj
C (98)capital expenditure proposal资本支出申请 T-fW[][&$
C (99)capital funding planning 资本基金筹集计划 "uTzmm$
C (100)capital gain 资本收益 j[wGR_EE
C (101)capital investment appraisal资本投资评估 lCWk)m8
C (102)capital maintenance 资本保全 ptb t
C (103)capital resource planning 资本资源计划 (mt,:hX
C (104)capital surplus 资本盈余 iP|h] ;a+@
C (105)capital turnover 资本周转率 K JPB-
C (106)card 记录卡 d";+8S
C (107)cash 现金 ghbxRnU}
C (108)cash account 现金账户 #OJ^[Zi<
C (109)cash book 现金账薄 +Y)rv6}m
C (110)cash cow 金牛产品 W
qci51y>#
C (111)cash flow 现金流量 {n$9o
C (112)cash discounted 现金贴现 B964#4&
9
C (113)cash flow budget 现金流量预算 kn+`2-0
C (114)cash flow statement 现金流量表 ThJLaNS
C (115)cash ledger 现金分类账 w^G<]S{l
C (116)cash limit 现金限额 U+~0m!|4
C (117)CCA 现时成本会计 ^B?{X|U37
C (118)center 中心 6D{|! i|r4
C (119)changeover time 变更时间 oIoJBn
C (120)chartered entity 特许经济个体 ?*[t'D9f-
C (121)cheque 支票 o2a`4K
C (122)cheque register 支票登记薄 [ {lF1+];@
C (123)coin analysis 零钱分类 qIA!m
.GC
C (124)classification 分类 $w+g%y)
C (125)clock card 工时卡 UbY-)9==
C (126)code 代码 p*#SSR9<
C (127)commitment accounting 承诺确认会计 ,6i67!lb
C (128)common cost 共同成本
A-ir
C (129)company limited byguarantee 有限担保责任公司 FT `y3~
C (130)company limited shares 股份有限公司 +r4US or
C (131)competitive position 竞争能力状况 [rqq*_eB
C (132)concept 概念 (zk'i13#6
C (133)conglomerate 跨行业企业 9e=F
C (134)consistency concept 一致性概念 jY87NHg
C (135)consolidated accounts 合并报表 e)!X9>
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C (136)consolidation accounting 合并会计 3_^w/-7`B
C (137)consortium 财团 :Gy
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C (138)contingency plan 应急计划 {YK6IgEsJe
C (139)contingent liabilities 或有负债 2}~1poyi>
C (140)continuous operation 连续生产 UupQ*,dJ
C (141)contra 抵消 ;[gv-H
C (142)contract cost 合同成本 uDH)0#
C (143)contract costing 合同成本计算 |
2p\M?@
C (144)contribution 贡献毛益 Be8Gx
C (145)contribution centre 贡献中心 ;X|;/@@
C (146)contribution chart 贡献图 j(/"}d3osm
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7 &GhJ^Ku
C (148)contribution to salesration 贡献毛益对销售比率 &rcr])jg[
C (149)control 控制 <adu^5BI
C (150)control account 控制帐户 uW Q`
C (151)control limits 控制限度 ?D57HCd`n
C (152)controllability concept 可控制概念 P*I\FV
C (153)controllable cost 可控制成本 N4)&K[
C (154)conversion cost 加工成本 I>L
l
c Y
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 2[j|:Ng7
C (156)corporate appraisal 公司评估 /YUf('b
C (157)corporate planning 公司计划 d@,q6R}!MP
C (158)corporate social reporting 公司社会报告 {:S{a+
9~
C (159)corporation 股份公司 -7m;rD4J
C (160)cost 成本 7-W(gD!`
C (161)cost account 成本帐户 LO#{
C (162)cost accounting 成本会计 4J94iI>S.l
C (163)cost accounting manual 成本手册 *Vv ;NA/
C (164)cost accounts calendar 成本报表的日历时间 -s
:JD J*
C (165)cost adjustment 成本调整 uZ<Bf
rc
C (166)cost allocation 成本分配 OK3B6T5w=
C (167)cost apportionment 成本分摊 +n2x@ 0op
C (168)cost attribution 成本归属 ,1^)JshZ~
C (169)cost audit 成本审计
05|t
C (170)cost behaviour 成本性态 ``aoLQc`
C (171)cost benefit analysis 成本效益分析 5'+g'9
C (172)cost center 成本中心 oDKgW?x
C (173)cost driver 成本动因