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注会《审计》英语常用词汇 =qiX0JT
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1.audit 审计 ~.7r
2.attestation 鉴证 `G>
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3.credibility 可信赖程度 52K_kB5
4.audit of financial statements 财务报表审计 ;|&Ak_I2G
5.agreed-upon procedures 执行商定程序 T<kyxbjR
6.high levels of assurance 高水平保证 cLR02
7.compilation 编制 [ah%>&u
8.reliability 可靠性 j/_@~MJBt
9.relevance 相关性 M0g!"0?
10.professional skepticism 职业谨慎 GY 4?}T^s
11.objectivity 客观性 T )
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12. professional competence 专业胜任能力 Z'p7I}-qr
13.Senior/CPA-in-charge 项目经理 1c_qNI;:p
14.audit engagement letter 业务约定书 afOb-G$d=
15.recurring audit 连续审计 +ou5cQ^
16.the client 委托人 9v&{;
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17.change CPA 更换注册会计师 l@7Xgsey
18.the existing CPA 现任注册会计师 8" l9W=
19.the successor CPA 后任注册会计师 !~PLW] Z4
20.the preceding CPA前任注册会计师 VOH.EK?5
21.issue the audit report 出具审计报告 E&r*[;$
22.expert 专家 o!EPF-:
23.the board of directors 董事会 {tn%HK">
24.knowledge of the entity‘ s business 了解被审计单位情况 C*Avu
25.assess material misstatement risks评估重大错报风险 m@ b~
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 `r;e\Cp
27.a general knowledge of —— 初步了解―――的情况 xB"o
7,
28.a more knowledge of—— 进一步了解的情况 qYZ\<h^
29.the prior year‘s working papers 以前年度工作底稿 K~8;wDN`b
30.minutes of meeting 会议纪要 =+ `I%>wc
31.business risks 经营风险 )>08{7
32.appropriateness 适当性 ;B>2oq
33.accounting estimate 会计估计 +*-u_L\'
34.management representations 管理层声明 O{hGh{y
35.going concern assumption 持续经营假设 NMb`d0;(
36.audit plan 审计计划 %toxZ}OP
37.significant audit areas 重点审计领域 HT7V} UiaO
38.error 错误
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39.fraud舞弊
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40.modified or additional procedures 修改或追加审计程序 6KP"F[8I
41.misappropriation of assets 侵占资产 AU@K5jwDwQ
42.transactions without substance 虚假交易 tkU"/$Vi\
43.unusual pressures 异常压力 fbp6lE
44.the suspected noncompliance 涉嫌存在违法行为 Uv'.]#H<
45.materialiy 重要性 $>zLa_cn|
46.exceed the materiality level 超过重要性水平 J2H/z5YRJ4
47.approach the materiality level 接近重要性水平 vhiP8DQ
48.an acceptably low level 可接受水平 k6-.XW
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 xgP/BK2"
50.misstatements or omissions 错报或漏报 Gr6XqO_
51.aggregate 总计 bj^YB,iSM
52.subsequent events 期后事项 A7@5lHMF
53.adjust the financial statements 调整财务报表 b489sa
54.perform additional audit procedures 实施追加的审计程序 ~3 4Ly
55.audit risk 审计风险 >AIkkQT
56.detection risk 检查风险 . _JM3o}F
57.inappropriate audit opinion 不适当的审计意见 Mo`7YS-Y
58.material misstatement 重大的错报 zMasA
59.tolerable misstatement 可容忍错报 n)$T
zND
60.the acceptable level of detection risk 可接受的检查风险 ^Z]1Z
61.assessed level of material misstatement risk 重大错报风险的评估水平 zM?JLNs]<{
62.simall business 小规模企业 |KFRC)g
63.accounting system 会计系统 V4p4m@z^u
64.test of control 控制测试 HVG9 C$
65.walk-through test 穿行测试 m'H%O-h\
66.communication 沟通 T1yJp$yD"
67.flow chart 流程图 j<w";I&Diz
68.reperformance of internal control 重新执行 \P% E1c#
69.audit evidence 审计证据 s\g"~2+
70.substantive procedures 实质性程序 Enr8"+.(
71.assertions 认定
((L=1]w
72.esistence 存在 F/;uN5{o
73.occurrence 发生 bm9@A]yP
74.completeness 完整性 v#i,pBj
75.rights and obligations 权利和义务 Nq
%@(K
76.valuation and allocation 计价和分摊 )+T\LU
77.cutoff 截止 |4NH}XVYJ>
78.accuracy 准确性 !IlsKMZ
79.classification 分类 ~*R"WiDtI
80.inspection 检查 0X =Yly*m@
81.supervision of counting 监盘 h; 105$E1
82.observation 观察 HSEfpbh
83.confirmation 函证 KO/Z|I
84.computation 计算 !}fq%8"-
85.analytical procedures 分析程序 tM3eB= .*
86.vouch 核对 lN"%~n?
87.trace 追查 DEEQ/B{
88.audit sampling 审计抽样 R<aF;Rvb5
89.error 误差 /-BKdkBCpZ
90.expected error 预期误差 Nb/W+& y
91.population 总体 U6V+jD}L]
92.sampling risk 抽样风险 {w*5uI%
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93.non- sampling risk 非抽样风险 ?.66B9Lld
94.sampling unit 抽样单位 kd^CZ;O
95.statistical sampling 统计抽样 B;.]<k'3
96.tolerable error 可容忍误差 "@IrBi6
97.the risk of under reliance 信赖不足风险 qzq_3^66
98.the risk of over reliance 信赖过度风险 & yFS
99.the risk of incorrect rejection 误拒风险 sCG[gshq
100. the risk of incorrect acceptance 误受风险 B[k {u#Kp
101.working trial balance 试算平衡表 $oKT-G
102.index and cross-referencing 索引和交叉索引 tVJ}NI #
103.cash receipt 现金收入 nRq@hk
104.cash disbursement 现金支出 --*Jv"/0
105.bank statement 银行对账单 uN1(l}z$
106.bank reconciliation 银行存款余额调节表 y7J2:/@[x
107.balance sheet date 资产负债表日 Hbz >D5$
108.net realizable value 可变现净值 NUH;\*]8s
109.storeroom 仓库 a?#v,4t^
110.sale invoice 销售发票 h">L>*Wfx
111.price list 价目表 f
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112.positive confirmation request 积极式询证函 e@[9WnxYe
113.negative confirmation request 消极式询证函 =?fxPT[1K
114.purchase requisition 请购单 \%Wu`SlDp9
115.receiving report 验收报告 ZZ/F}9!=
116.gross margin 毛利 ,n&@O,XGy
117.manufacturing overhead 制造费用 Uz(Sv:G
118.material requisition 领料单 D=*3Xd
119.inventory-taking 存货盘点 rXR=fj= 2
120.bond certificate 债券 et[n ;nl>V
121.stock certificate 股票 !bEy~.
122.audit report 审计报告 @64PdM!L
123.entity 被审计单位 VB x,q3.
124.addressee of the audit report 审计报告的收件人 V2-fJ!
125.unqualified opinion 无保留意见 nlv8HC
126.qualified opinion 保留意见 [K_v,m]
127.disclaimer of opinion 无法表示意见 zq ;YE
128.adverse opinion 否定意见 M1(+_W`
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A (1)ABC 作业基础成本计算 CjW`cHd
A (2)absorbed overhead 已吸收制造费用 AWkXWl}
A (3)absorption costing 吸收成本计算 rGjP|v@3^
A (4)account 账户,报表 Y![m'q}K
A (5)accounting postulate 会计假设 " sh%8
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A (6)accounting series release 会计公告文件 @2H"8KX
A (7)accounting valuation 会计计价 cs0;:H*N*
A (8)account sale 承销清单 b[}f]pB@n
A (9)accountability concept 经营责任概念 x3cno#
A (10)accountancy 会计职业 <\i}zoPO
A (11)accountant 会计师 -"m4 A0
A (12)accounting 会计 AUCk]
A (13)agency cost 代理成本 [,;h1m ~iX
A (14)accounting bases 会计基础 ? [~ "$
A (15)accounting manual 会计手册 !ho~@sc{W
A (16)accounting period 会计期间 jhs('n,
A (17)accounting policies 会计方针 [QC<u1/"K
A (18)accounting rate of return 会计报酬率 5\hJ&
A (19)accounting reference date 会计参照日 _^{!`*S
A (20)accounting reference period 会计参照期间 Nr2
4Rv
A (21)accrual concept 应计概念 $#|iKi<Y@j
A (22)accrual expenses 应计费用 /]pBcb|<
A (23)acid test ration 速动比率(酸性测试比率) &OpGcbf1
A (24)acquisition 购置 rof&
O
A (25)acquisition accounting 收购会计 46U?aHKW@|
A (26)activity based accounting 作业基础成本计算 j,@N0~D5
A (27)adjusting events 调整事项 *=
+m;%]_
A (28)administrative expenses 行政管理费 ]`[r=cG
A (29)advice note 发货通知 sfLH[Q?
A (30)amortization 摊销 6$42-a%b
A (31)analytical review 分析性检查 tG1,AkyZ
A (32)annual equivalent cost 年度等量成本法 y_aKW4L+
A (33)annual report and accounts 年度报告和报表 `$V
7AqX (
A (34)appraisal cost 检验成本 .m',*s<CMQ
A (35)appropriation account 盈余分配账户 aI8k:FK"
A (36)articles of association 公司章程细则 p72:oX\QI
A (37)assets 资产 Ml)0z&jQX
A (38)assets cover 资产保障 !Db0r/_:G
A (39)asset value per share 每股资产价值 3I|&}+Z6
A (40)associated company 联营公司 :z=C
A (41)attainable standard 可达标准 vkFfHzR$
wW5:p]<Y
A (42)attributable profit 可归属利润 !uIT5D
A (43)audit 审计 N
=k}"2_=
A (44)audit report 审计报告 zGm#erE
A (45)auditing standards 审计准则 014p = W
A (46)authorized share capital 额定股本 .23z\M8
-
A (47)available hours 可用小时 .uu[f2.N+
A (48)avoidable costs 可避免成本 &c;@u?:@S
B (49)back-to-back loan 易币贷款 eVRFb#EU0e
B (50)backflush accounting 倒退成本计算 TDvUiJm
B (51)bad debts 坏帐 o;.6Y `-fJ
B (52)bad debts ratio 坏帐比率 >
G4EiJS
B (53)bank charges 银行手续费 'A#`,^]uLF
B (54)bank overdraft 银行透支 z:Sr@!DZ
B (55)bank reconciliation 银行存款调节表 Z0fl]3p
B (56)bank statement 银行对账单 q]1HCWde
B (57)bankruptcy 破产 -Oj}PGj$e\
B (58)basis of apportionment 分摊基础 4Ji6B)B
B (59)batch 批量 gEWKM(5B}
B (60)batch costing 分批成本计算 .=y-T=}
B (61)beta factor B(市场)风险因素 2&L2G'
B (62)bill 账单 *k&yD3br-V
B (63)bill of exchange 汇票 H
l'za
B (64)bill of landing 提单 N$Pi4
B (65)bill of materials 用料预计单 -,;r %7T
B (66)bill payable 应付票据 YA7h! %52)
B (67)bill receivable 应收票据 tS$^k)ZXip
B (68)bin card 存货记录卡 yJ(BPSt
B (69)bonus 红利 Tt,<@U[/}
B (70)book-keeping 薄记 +9 Uo<6}
B (71)Boston classification 波士顿分类 942(a
B (72)breakeven chart 保本图 + -
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B (73)breakeven point 保本点 H
;#3
S<
B (74)breaking-down time 复位时间 %RlG~a
B (75)budget 预算 wHGiN9A+
B (76)budget center 预算中心 F*&A=@/3
B (77)budget cost allowance 预算成本折让 Fpz)@0K;
B (78)budget manual 预算手册 *pu ,|
B (79)budget period 预算期间 NGA8JV/U
B (80)budgetary control 预算控制 -\Y"MwIED
B (81)budgeted capacity 预算生产能力 Z/y&;
N4
B (82)burden 制造费用 =Gka;,n
B (83)business center 经营中心 2WKYf0t
B (84)business entity 营业个体 }N^A
(`L
B (85)business unit 经营单位 b4l=Bg"
B (86)buy-out management 管理性购买产权 v' x)AbbC
B (87)by-product 副产品 |sQC:y>
C (88)called-up share capital 催缴股本 $L~?!u&N
C (89)capacity 生产能力 z_)`='&n
C (90)capacity ratios 生产能力比率 XkG:1H;Q%
C (91)capital 资本 O'<5PwhG
C (92)capital assets pricing model资本资产计价模式 6qCRM *V
C (93)capital commitment 承诺资本 ^A4bsoW
C (94)capital employed 已运用的资本 %kod31X3<
C (95)capital expenditure 资本支出 -vRZCIj!
C (96)capital expenditureauthorization 资本支出核准 d0@&2hO
C (97)capital expenditure control 资本支出控制 MfX1&/Z+
C (98)capital expenditure proposal资本支出申请 +<\)b(
C (99)capital funding planning 资本基金筹集计划 W%3<"'eP
C (100)capital gain 资本收益 ?`m#Y&Oi
C (101)capital investment appraisal资本投资评估 >";I3S-t
C (102)capital maintenance 资本保全 .?1
6w`Y
C (103)capital resource planning 资本资源计划 {F
Ir|R&
C (104)capital surplus 资本盈余 `k ^d)9
C (105)capital turnover 资本周转率 )#^5$5
C (106)card 记录卡 qDMVZb-(#
C (107)cash 现金 )<fa1Gz#^
C (108)cash account 现金账户 f!3$xu5
C (109)cash book 现金账薄 Gxtqzr*
C (110)cash cow 金牛产品 byT
@O:f L
C (111)cash flow 现金流量 R2]2#3`
C (112)cash discounted 现金贴现 /|
nZ)?
C (113)cash flow budget 现金流量预算 MLu@|Xgh
C (114)cash flow statement 现金流量表 GFq,Ca~
C (115)cash ledger 现金分类账 L7\rx w
C (116)cash limit 现金限额 3Pj#k|(f[0
C (117)CCA 现时成本会计 Ukf4Q\@w
C (118)center 中心 b7t
hu5
C (119)changeover time 变更时间 PWch9p0U
C (120)chartered entity 特许经济个体 ^)qOILn
C (121)cheque 支票 +prr~vgE
C (122)cheque register 支票登记薄 q+KGQ*
C (123)coin analysis 零钱分类 2J>v4EWC
C (124)classification 分类 )D_\~n/5
C (125)clock card 工时卡 anM]khs?
C (126)code 代码 td}%reH
C (127)commitment accounting 承诺确认会计 _LVi}mM
C (128)common cost 共同成本 TzPG(f
C (129)company limited byguarantee 有限担保责任公司 NC
id`a$
C (130)company limited shares 股份有限公司 Ng1{NI+S
C (131)competitive position 竞争能力状况 2{- };
C (132)concept 概念 !foiGZ3g
C (133)conglomerate 跨行业企业 Hp#IOsP~
C (134)consistency concept 一致性概念 +>w %j&B
C (135)consolidated accounts 合并报表 RotWMGNK
C (136)consolidation accounting 合并会计
c.<bz
C (137)consortium 财团 M%U1?^j8
C (138)contingency plan 应急计划 )z:"P;b"Nl
C (139)contingent liabilities 或有负债 ~8A !..Z
C (140)continuous operation 连续生产 rw9 m+q
C (141)contra 抵消 Rxl )[\A*
C (142)contract cost 合同成本 lhp.zl
C (143)contract costing 合同成本计算 V|vKYEFry
C (144)contribution 贡献毛益 +*'^T)sj/
C (145)contribution centre 贡献中心 vVA)x~^
C (146)contribution chart 贡献图 /=+y[y3`
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 w&b?ze{
C (148)contribution to salesration 贡献毛益对销售比率 L}*s_'_e^>
C (149)control 控制 )2&U
Rt.
C (150)control account 控制帐户 O/N
Ed)H!
C (151)control limits 控制限度 |qp^4vq.p
C (152)controllability concept 可控制概念 AA&5wDMV>
C (153)controllable cost 可控制成本 ?y1G,0,
C (154)conversion cost 加工成本 BEfP#h=hr
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 eeOE\
C (156)corporate appraisal 公司评估 vrGx<0$
C (157)corporate planning 公司计划 9'{i |xG
C (158)corporate social reporting 公司社会报告 Ub"6OT1tl
C (159)corporation 股份公司 rQrh(~\:
C (160)cost 成本 y}.?`/Q#
C (161)cost account 成本帐户 `~+1i5-}
C (162)cost accounting 成本会计 RTXl3
jq
C (163)cost accounting manual 成本手册 Ig.9:v`
C (164)cost accounts calendar 成本报表的日历时间 UtpK"U$XOU
C (165)cost adjustment 成本调整 :S_3(/} \
C (166)cost allocation 成本分配 UHaY|I${U
C (167)cost apportionment 成本分摊 mO?yrM *
C (168)cost attribution 成本归属 5N5Deb#V
C (169)cost audit 成本审计 ~T'!.^/
C (170)cost behaviour 成本性态 #
_U[T
C (171)cost benefit analysis 成本效益分析 1OwVb
C (172)cost center 成本中心 ]"T1clZKd(
C (173)cost driver 成本动因