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注会《审计》英语常用词汇 m<22E0=g
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1.audit 审计 k?=V?JWY
2.attestation 鉴证 JGk,u6K7
3.credibility 可信赖程度 mH3{<^Z6
4.audit of financial statements 财务报表审计 #D!3a%u0
5.agreed-upon procedures 执行商定程序 k4nA+k<WI`
6.high levels of assurance 高水平保证 iAWoKW
7.compilation 编制 FkT% -I
8.reliability 可靠性 e 3>k"
9.relevance 相关性 4^B:Q9B)
10.professional skepticism 职业谨慎 >:P3j<xTv
11.objectivity 客观性 xE.=\UzJ
12. professional competence 专业胜任能力 wwmODw<tT
13.Senior/CPA-in-charge 项目经理 /7
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14.audit engagement letter 业务约定书 WJL,L[XC
15.recurring audit 连续审计 9/|i.2&
16.the client 委托人 I!Za2?
17.change CPA 更换注册会计师 IN]bAd8"
18.the existing CPA 现任注册会计师 B[MZP
v)
19.the successor CPA 后任注册会计师 Dy^4^ J5+
20.the preceding CPA前任注册会计师 z*>CP
21.issue the audit report 出具审计报告
s^{j
22.expert 专家 Bf88f<Z
23.the board of directors 董事会 wh:`4Yw
24.knowledge of the entity‘ s business 了解被审计单位情况 }Mo9r4}
25.assess material misstatement risks评估重大错报风险 j|(bDa4\
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 73(T+6`
27.a general knowledge of —— 初步了解―――的情况 tdr*>WL
28.a more knowledge of—— 进一步了解的情况 tg5jS]O
29.the prior year‘s working papers 以前年度工作底稿 n*6',BY
30.minutes of meeting 会议纪要 |@-WC.
31.business risks 经营风险 7\U1K^q
32.appropriateness 适当性 U>x2'B v
33.accounting estimate 会计估计 a^5`fA/L,
34.management representations 管理层声明 9e :E% 2
35.going concern assumption 持续经营假设 emS +%6U
36.audit plan 审计计划 AQ
7e
37.significant audit areas 重点审计领域 J0p,P.G
38.error 错误 @#H{nj
Z
39.fraud舞弊 |I+E`,n"b
40.modified or additional procedures 修改或追加审计程序 |_2ANWHz
41.misappropriation of assets 侵占资产 xD?{Hw>QT#
42.transactions without substance 虚假交易 TzL40="F
43.unusual pressures 异常压力 $'FPst8Q<
44.the suspected noncompliance 涉嫌存在违法行为 6l
vx
45.materialiy 重要性 83l
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46.exceed the materiality level 超过重要性水平 khv! \^&DD
47.approach the materiality level 接近重要性水平 pmW=l/6+V3
48.an acceptably low level 可接受水平 Jp-ae0 Ewa
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ^Q :K$!
50.misstatements or omissions 错报或漏报 Z#MODf0H@
51.aggregate 总计 S s`0;D1
52.subsequent events 期后事项 '/
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53.adjust the financial statements 调整财务报表 fp![Pbms.
54.perform additional audit procedures 实施追加的审计程序 x(7K3(#|
55.audit risk 审计风险 }Rux<=cd|
56.detection risk 检查风险 wD
,F=O
57.inappropriate audit opinion 不适当的审计意见 xf]4!zE
58.material misstatement 重大的错报 #Aa
n v
59.tolerable misstatement 可容忍错报 };!c]/,
60.the acceptable level of detection risk 可接受的检查风险
610k#$
61.assessed level of material misstatement risk 重大错报风险的评估水平 VD3[ko
62.simall business 小规模企业 xBG1up<z
63.accounting system 会计系统 :A{-^qd(
64.test of control 控制测试 sTqB%$K}
65.walk-through test 穿行测试 99:L#0!.W
66.communication 沟通 M{4_BQ4$
67.flow chart 流程图 anwn!Eqk"
68.reperformance of internal control 重新执行 |B`tRq
69.audit evidence 审计证据 (_08?cN
70.substantive procedures 实质性程序 zn~m;0Xi
71.assertions 认定 9,c>H6R7
72.esistence 存在 Fszk?0T
73.occurrence 发生 5
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74.completeness 完整性 -)I _+N
75.rights and obligations 权利和义务
_/=ZkI5
76.valuation and allocation 计价和分摊 I.<#t(io
77.cutoff 截止 t]o gn(
78.accuracy 准确性 A{o{o++
79.classification 分类 *sG<w%%
80.inspection 检查 '} kq@
81.supervision of counting 监盘 f\^QV
82.observation 观察 VV4_
83.confirmation 函证 %%>?<4t
84.computation 计算 qpeK><o
85.analytical procedures 分析程序 By_Ui6:D
86.vouch 核对 G9[-|[j^N
87.trace 追查 D/Wuan?yPN
88.audit sampling 审计抽样 {L eEnh-
89.error 误差 MnI $%
90.expected error 预期误差 p{J_d,JH
91.population 总体 wg1pt1 `
92.sampling risk 抽样风险 >?'FH +2K
93.non- sampling risk 非抽样风险 @6!JW(,]\
94.sampling unit 抽样单位 Z9D4;1
95.statistical sampling 统计抽样 ;hvXFU
96.tolerable error 可容忍误差 31C]TdJ
97.the risk of under reliance 信赖不足风险 _YS+{0
Vq%
98.the risk of over reliance 信赖过度风险 IXN4?=)I
99.the risk of incorrect rejection 误拒风险 Uk2q,2
100. the risk of incorrect acceptance 误受风险 %ze1ZWO{
101.working trial balance 试算平衡表 &B4U)
102.index and cross-referencing 索引和交叉索引 z Y|g#V-
103.cash receipt 现金收入 Jq#Cn+zW
104.cash disbursement 现金支出 -DnK)u\@
105.bank statement 银行对账单 }BrE|'.j'
106.bank reconciliation 银行存款余额调节表 ka3Z5
107.balance sheet date 资产负债表日 `[\phv
108.net realizable value 可变现净值 &3f.78a
109.storeroom 仓库 ^!qmlx*
110.sale invoice 销售发票 pQ Y>
111.price list 价目表 >nDnb4 'C
112.positive confirmation request 积极式询证函 uLM_KZ
113.negative confirmation request 消极式询证函 sriz
b
114.purchase requisition 请购单 U;GoC$b}|
115.receiving report 验收报告 sJ/e=1*
116.gross margin 毛利 eLny-.i,7
117.manufacturing overhead 制造费用 R6XMBYK^
118.material requisition 领料单 Y(zN
119.inventory-taking 存货盘点 Cpcd`y=IN
120.bond certificate 债券 ;NeP&)Td
121.stock certificate 股票 7nz+n#
122.audit report 审计报告 m[j3s=Gr
123.entity 被审计单位 |q2lTbJ
124.addressee of the audit report 审计报告的收件人 cvA\C_
125.unqualified opinion 无保留意见 Ekme62Q>u
126.qualified opinion 保留意见 WtfOE@h
127.disclaimer of opinion 无法表示意见 }Xi#x*-
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128.adverse opinion 否定意见 CJixK>Y^
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A (1)ABC 作业基础成本计算 5ba[6\Af
A (2)absorbed overhead 已吸收制造费用 mN
6`8
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A (3)absorption costing 吸收成本计算 NCFV
A (4)account 账户,报表 Q;/F0JDH
A (5)accounting postulate 会计假设 U]0)$OH5e
A (6)accounting series release 会计公告文件 #cG479X"
A (7)accounting valuation 会计计价 ~x"79=!W
A (8)account sale 承销清单 b6vYM_ Q
A (9)accountability concept 经营责任概念 pHB35=p28
A (10)accountancy 会计职业 \{zAX~k6
A (11)accountant 会计师 )K>@$6H+2
A (12)accounting 会计 &AcFa<U
A (13)agency cost 代理成本 |u r~s$8y-
A (14)accounting bases 会计基础 <]^;/2.B
A (15)accounting manual 会计手册 dm=F:\C
A (16)accounting period 会计期间 y32++b!
A (17)accounting policies 会计方针
t} i97 ;
A (18)accounting rate of return 会计报酬率 v-fi9$#^
A (19)accounting reference date 会计参照日 K]!u@I* K"
A (20)accounting reference period 会计参照期间 Cw&D}
A (21)accrual concept 应计概念 ?_>^<1I1
A (22)accrual expenses 应计费用 P`dHR;Y0
A (23)acid test ration 速动比率(酸性测试比率) Df~p'N-$
A (24)acquisition 购置 4<<bk_7'
A (25)acquisition accounting 收购会计 7b,,%rUd
A (26)activity based accounting 作业基础成本计算 #S%Y;ilq
A (27)adjusting events 调整事项 qf`xH"$
A (28)administrative expenses 行政管理费 h+~df(S.
A (29)advice note 发货通知 :n9xH
A (30)amortization 摊销 ,/`E|eG1G
A (31)analytical review 分析性检查 Q!Ow{(|
A (32)annual equivalent cost 年度等量成本法 Z3So|M{v
A (33)annual report and accounts 年度报告和报表 (}1v^~FXj
A (34)appraisal cost 检验成本 p;=kH{uu
A (35)appropriation account 盈余分配账户 g~c|~u(W
A (36)articles of association 公司章程细则 tNuC xb-
A (37)assets 资产 !x$:8R
A (38)assets cover 资产保障 Wt9iL
A (39)asset value per share 每股资产价值 RC{Z)M{~
A (40)associated company 联营公司 Mq:'-`
A (41)attainable standard 可达标准 OZ'.}((?n
)s<WG}
A (42)attributable profit 可归属利润 EKeh>3;?
A (43)audit 审计 d&T6p&V$
A (44)audit report 审计报告 4^[}]'w
A (45)auditing standards 审计准则 Sci4EGc
A (46)authorized share capital 额定股本 gO:Z6}3vM
A (47)available hours 可用小时 {jM<
t
A (48)avoidable costs 可避免成本 >mFX^t_,
B (49)back-to-back loan 易币贷款 5Z6-R}uXk
B (50)backflush accounting 倒退成本计算 3P#+)
F~
B (51)bad debts 坏帐 #W@% K9
B (52)bad debts ratio 坏帐比率 HIX=MprL<
B (53)bank charges 银行手续费 {LT4u]#
B (54)bank overdraft 银行透支 |3,yq^2
B (55)bank reconciliation 银行存款调节表 ,t%CK!8
B (56)bank statement 银行对账单 G?1x+H;o5
B (57)bankruptcy 破产 }or2 $\>m
B (58)basis of apportionment 分摊基础 J[!x%8m
B (59)batch 批量 @0ov!9]Rw-
B (60)batch costing 分批成本计算 6<s(e_5f
B (61)beta factor B(市场)风险因素 Xvu)
B (62)bill 账单 S@c\|
B (63)bill of exchange 汇票 &7($kj
B (64)bill of landing 提单 dF{6>8D=5B
B (65)bill of materials 用料预计单 nEd
M_JPv
B (66)bill payable 应付票据 P#[IUXtT
B (67)bill receivable 应收票据 AGEZ8(h
B (68)bin card 存货记录卡 L7Qo-
B (69)bonus 红利 s`#ntset0
B (70)book-keeping 薄记 ]^; b
B (71)Boston classification 波士顿分类 ]PlY}VOY
B (72)breakeven chart 保本图 E5*-;>2c
B (73)breakeven point 保本点 P(pd0,%i;a
B (74)breaking-down time 复位时间 &gWMl`3^*!
B (75)budget 预算 Yz2{LW[
K
B (76)budget center 预算中心 C!7U<rI
B (77)budget cost allowance 预算成本折让 VR4E
2^
B (78)budget manual 预算手册 TZh\#dp4l
B (79)budget period 预算期间 TwM1M[
"3
B (80)budgetary control 预算控制 d<^_w!4X}
B (81)budgeted capacity 预算生产能力 p;qRm}
0}
B (82)burden 制造费用 p*pn@z
B (83)business center 经营中心 gb=80s0
B (84)business entity 营业个体 8Wdkztp/S
B (85)business unit 经营单位 GB<R7J
B (86)buy-out management 管理性购买产权 5;FP.{+
B (87)by-product 副产品 Y_[g_
C (88)called-up share capital 催缴股本 TRgY :R_
C (89)capacity 生产能力 N<aB)</
C (90)capacity ratios 生产能力比率 Gva}J6{
C (91)capital 资本 X)Dqeb6
C (92)capital assets pricing model资本资产计价模式 5jn$7iE`
C (93)capital commitment 承诺资本 =$b-xsmeG
C (94)capital employed 已运用的资本 %"l81z
C (95)capital expenditure 资本支出 Cq?',QU6j
C (96)capital expenditureauthorization 资本支出核准 u}Ei_
O<z
C (97)capital expenditure control 资本支出控制 GFdZ`i
C (98)capital expenditure proposal资本支出申请 3TU'*w
&
C (99)capital funding planning 资本基金筹集计划
8?e
C (100)capital gain 资本收益 cP*c(k~N
C (101)capital investment appraisal资本投资评估 !~K=#"T
C (102)capital maintenance 资本保全 K4j@j}zK9I
C (103)capital resource planning 资本资源计划 x1Nme%%&
C (104)capital surplus 资本盈余 *he7BUO
C (105)capital turnover 资本周转率 EkRdpiLB
C (106)card 记录卡 EvwbhvA(
C (107)cash 现金 E7rX1YdR
C (108)cash account 现金账户 z@!^ow)`J
C (109)cash book 现金账薄 `GvA241
C (110)cash cow 金牛产品 CxJfrI_W
C (111)cash flow 现金流量 iY0,WT}&n
C (112)cash discounted 现金贴现 PqT"jOF]n
C (113)cash flow budget 现金流量预算 RI(=HzB
C (114)cash flow statement 现金流量表 YO)')&
C (115)cash ledger 现金分类账 %S{o5txo
C (116)cash limit 现金限额 r~)VGdB+
C (117)CCA 现时成本会计 X
!T|07#c
C (118)center 中心 |.j^G2x
C (119)changeover time 变更时间 ;e&!
C (120)chartered entity 特许经济个体 M$,Jg5Dc
C (121)cheque 支票 C0zrXhY_v
C (122)cheque register 支票登记薄 5\VxXiy0
C (123)coin analysis 零钱分类 3QCMK^#Z:
C (124)classification 分类 nc<
qbN
C (125)clock card 工时卡 +yth_9
C (126)code 代码 &c20x+
C (127)commitment accounting 承诺确认会计 7k3p'FeS
C (128)common cost 共同成本 \C|;F
C (129)company limited byguarantee 有限担保责任公司 /ca(a\@R
C (130)company limited shares 股份有限公司 PT mf
C (131)competitive position 竞争能力状况 2[.5o z`
C (132)concept 概念 a
]>V ZOet
C (133)conglomerate 跨行业企业 }W1^
t
C (134)consistency concept 一致性概念 D2Y&[zgv
C (135)consolidated accounts 合并报表 ~Y% :
3
C (136)consolidation accounting 合并会计 *7\W=-
C (137)consortium 财团 e d_m +NM
C (138)contingency plan 应急计划 YjFWC!Qj$
C (139)contingent liabilities 或有负债 =Wj{]&`
C (140)continuous operation 连续生产
{n\6BTs
C (141)contra 抵消 fzl=d_
C (142)contract cost 合同成本 O8gfiQqF&
C (143)contract costing 合同成本计算 _=uviMuE
C (144)contribution 贡献毛益 9KXym
}
C (145)contribution centre 贡献中心 m+H% g"Zj
C (146)contribution chart 贡献图 zgK;4
22$m
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 U%L
-NMe
C (148)contribution to salesration 贡献毛益对销售比率 ,`<]>;s
C (149)control 控制 p[u4,
C (150)control account 控制帐户 XHy?
C (151)control limits 控制限度 Ga.0Io&}C
C (152)controllability concept 可控制概念 7 xUE,)?
C (153)controllable cost 可控制成本 l7ZB3'
C (154)conversion cost 加工成本 0k%hY{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 &1=g A.ZR
C (156)corporate appraisal 公司评估 ,pn)>
C (157)corporate planning 公司计划 E$w#+.QP
C (158)corporate social reporting 公司社会报告 ):S!Nl
C (159)corporation 股份公司 1f<RyAE?5
C (160)cost 成本 A&NqQ
V,
C (161)cost account 成本帐户 'v\j.j/i
C (162)cost accounting 成本会计 L/)B}8m\
C (163)cost accounting manual 成本手册 "i&fp:E0
C (164)cost accounts calendar 成本报表的日历时间 NK~PcdGl
C (165)cost adjustment 成本调整 u-kZW1wrQ
C (166)cost allocation 成本分配 _1P`]+K\D$
C (167)cost apportionment 成本分摊 )Xp Vu
C (168)cost attribution 成本归属 Y5n>r@)m
C (169)cost audit 成本审计 %w$mSG
C (170)cost behaviour 成本性态 V#NtBreN
C (171)cost benefit analysis 成本效益分析 |<1M&\oaQ'
C (172)cost center 成本中心 e^=NL>V6p
C (173)cost driver 成本动因