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注会《审计》英语常用词汇 5m?8yT}
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1.audit 审计
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2.attestation 鉴证 Np'2}6P
3.credibility 可信赖程度 *g y{]
4.audit of financial statements 财务报表审计 bx]N>k J
5.agreed-upon procedures 执行商定程序 p3]_}Y
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6.high levels of assurance 高水平保证 "*LD 3
7.compilation 编制 VYt!U
8.reliability 可靠性 (>`5z(X
9.relevance 相关性 '~ ,p[
10.professional skepticism 职业谨慎 F;gx%[$GX
11.objectivity 客观性 OH5>vV'i
12. professional competence 专业胜任能力 [%9no
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13.Senior/CPA-in-charge 项目经理 H2
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14.audit engagement letter 业务约定书 w"Soe
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15.recurring audit 连续审计 @;<ht c
16.the client 委托人 ms!r ef4`+
17.change CPA 更换注册会计师 F%i^XA]a*
18.the existing CPA 现任注册会计师 -8r
19.the successor CPA 后任注册会计师 Vs%|pIV
20.the preceding CPA前任注册会计师 :4MB]v[K
21.issue the audit report 出具审计报告 6U[4%(
22.expert 专家 ~_Lr=C D;4
23.the board of directors 董事会 AtF3%Zv2
24.knowledge of the entity‘ s business 了解被审计单位情况 9cEv&3
25.assess material misstatement risks评估重大错报风险 wY~&Q}U
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 " R-!(9k^`
27.a general knowledge of —— 初步了解―――的情况 oqLfesV~
28.a more knowledge of—— 进一步了解的情况 yY[<0|o u
29.the prior year‘s working papers 以前年度工作底稿 n|b5? 3
30.minutes of meeting 会议纪要 3}@_hS"^8
31.business risks 经营风险 s3]?8hXd
32.appropriateness 适当性 tZ `z
33.accounting estimate 会计估计 ?t+5s]
34.management representations 管理层声明 wk6NG/<
35.going concern assumption 持续经营假设 hoQs
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36.audit plan 审计计划 .&9 i
37.significant audit areas 重点审计领域 oS
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38.error 错误 _)]+hUwY
39.fraud舞弊 +hE(Ra#
40.modified or additional procedures 修改或追加审计程序 NPd%M
41.misappropriation of assets 侵占资产 *+uHQgn(
42.transactions without substance 虚假交易 Qb)C[5a}
43.unusual pressures 异常压力 ^|/](
44.the suspected noncompliance 涉嫌存在违法行为 l5g$vh\aQ]
45.materialiy 重要性 rg{9UVj
46.exceed the materiality level 超过重要性水平 wE@'ap#
47.approach the materiality level 接近重要性水平 \0mb
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48.an acceptably low level 可接受水平 QHWBAGA
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 A |3tI
50.misstatements or omissions 错报或漏报 TQ{Han!
51.aggregate 总计 "TUe%o
52.subsequent events 期后事项 Ya;9]k8,
53.adjust the financial statements 调整财务报表 `)T~psT
54.perform additional audit procedures 实施追加的审计程序 I! > \#K
55.audit risk 审计风险 $&<uT
56.detection risk 检查风险 ~BDu$
57.inappropriate audit opinion 不适当的审计意见 a)S+8uU
58.material misstatement 重大的错报 )ZBY* lk9
59.tolerable misstatement 可容忍错报 E\IlF 6
60.the acceptable level of detection risk 可接受的检查风险 4#5:~M }
61.assessed level of material misstatement risk 重大错报风险的评估水平 T"&)&"W*U
62.simall business 小规模企业 x5QaM.+=J
63.accounting system 会计系统 !2z?YZhu
64.test of control 控制测试 TYlbU<
65.walk-through test 穿行测试 0 H0-U'l
66.communication 沟通 WBN w~|DO]
67.flow chart 流程图 5
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68.reperformance of internal control 重新执行 >IX/<
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69.audit evidence 审计证据 + J{0 E
70.substantive procedures 实质性程序 ,oNOC3U
71.assertions 认定 +<}0|Xl&
72.esistence 存在 9elga"4:'
73.occurrence 发生 YKbaf(K)9
74.completeness 完整性 !<UJ6
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75.rights and obligations 权利和义务 !^v5-xO?rP
76.valuation and allocation 计价和分摊 p/2jh&
77.cutoff 截止 ?[&2o|
78.accuracy 准确性 @&]#uRl|[
79.classification 分类 t\RF=BbJJ
80.inspection 检查 Iw<j T|y)
81.supervision of counting 监盘 P ~#>H{
82.observation 观察 Dk+&X-]6x5
83.confirmation 函证 v3GwD00
84.computation 计算 4n
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85.analytical procedures 分析程序 N<Q
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86.vouch 核对 E;d7ch
87.trace 追查 % ,N<
88.audit sampling 审计抽样 Ov#=]t5
89.error 误差 70lfb`
90.expected error 预期误差 M[ z)6.
91.population 总体 mo1oyQg8
92.sampling risk 抽样风险 P7
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93.non- sampling risk 非抽样风险 :>aQ~1f>]
94.sampling unit 抽样单位 .e'eE
95.statistical sampling 统计抽样 >7roe []-|
96.tolerable error 可容忍误差 $5v0m#[^
97.the risk of under reliance 信赖不足风险 ^/5XZ} *
98.the risk of over reliance 信赖过度风险 %0 #XPc("
99.the risk of incorrect rejection 误拒风险 8/t$d#xHI
100. the risk of incorrect acceptance 误受风险 D;I6Q1I
101.working trial balance 试算平衡表 })w*
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102.index and cross-referencing 索引和交叉索引 uZZU{U9h
103.cash receipt 现金收入 RJy=pNztm
104.cash disbursement 现金支出 8scc%t7
105.bank statement 银行对账单 U~W?s(Cy%
106.bank reconciliation 银行存款余额调节表 >XOiu#kC
107.balance sheet date 资产负债表日 2 o#,kGd
108.net realizable value 可变现净值 mKT>,M
109.storeroom 仓库 ]`b
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110.sale invoice 销售发票 t6BHGX{o
111.price list 价目表 TRZRYm"
112.positive confirmation request 积极式询证函 \}~s2Y5j
113.negative confirmation request 消极式询证函 tX!nsm1
114.purchase requisition 请购单 pA;-vMpMj
115.receiving report 验收报告 VdP`a(Yd;
116.gross margin 毛利 {V1Pp;A
117.manufacturing overhead 制造费用 S!PzLTc
118.material requisition 领料单 hLDA]s
119.inventory-taking 存货盘点 lNv".Y=l
120.bond certificate 债券 DI`%zLDcY
121.stock certificate 股票 saU]`w
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122.audit report 审计报告
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123.entity 被审计单位 `xiCm':
124.addressee of the audit report 审计报告的收件人 Dfd-^
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125.unqualified opinion 无保留意见 }<PxWZ`,\
126.qualified opinion 保留意见 zZiJ 9 e
127.disclaimer of opinion 无法表示意见 BYY RoE[P
128.adverse opinion 否定意见 ?<Y+peu
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A (1)ABC 作业基础成本计算 D0mI09=GtQ
A (2)absorbed overhead 已吸收制造费用 5/gDK+%4D(
A (3)absorption costing 吸收成本计算 *WE1;msr
A (4)account 账户,报表 oo=#XZkk
A (5)accounting postulate 会计假设 QRLJ_W^&u
A (6)accounting series release 会计公告文件 JlK
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A (7)accounting valuation 会计计价 =pA
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A (8)account sale 承销清单 ~^^ NHq
A (9)accountability concept 经营责任概念 mR8W]'gl.L
A (10)accountancy 会计职业 W23]Bx
A (11)accountant 会计师 | 3+m%;X
A (12)accounting 会计 !;6Jng%
A (13)agency cost 代理成本 4wi(?
A (14)accounting bases 会计基础 [ BT)l]
A (15)accounting manual 会计手册 577:u<Yt
A (16)accounting period 会计期间 ?R-9W+U%f
A (17)accounting policies 会计方针 -[OXSaf6
A (18)accounting rate of return 会计报酬率 "+?Cz!i
A (19)accounting reference date 会计参照日 VR!-%H\AW
A (20)accounting reference period 会计参照期间 7ZUiY
A (21)accrual concept 应计概念 m,')&{Rd
A (22)accrual expenses 应计费用 MHL("v(@B
A (23)acid test ration 速动比率(酸性测试比率) XJ!(F#zc
A (24)acquisition 购置 V@d)?T
A (25)acquisition accounting 收购会计 5]1leT
A (26)activity based accounting 作业基础成本计算 '!Gs>T+
A (27)adjusting events 调整事项 5cK@WE:
A (28)administrative expenses 行政管理费 x'Pi5NRE
A (29)advice note 发货通知 kCUT ^
A (30)amortization 摊销 19(Dj&x
A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 p.fF}B
A (33)annual report and accounts 年度报告和报表 h{lDxOH*
A (34)appraisal cost 检验成本 <Fs-3(V+\
A (35)appropriation account 盈余分配账户 JK#vkCkyM
A (36)articles of association 公司章程细则 m}$+Hdk+7
A (37)assets 资产 aFY_:.o2k`
A (38)assets cover 资产保障 dSIH9D
A (39)asset value per share 每股资产价值 4gdY`}8b^}
A (40)associated company 联营公司 ^D@b;EyK
A (41)attainable standard 可达标准
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A (42)attributable profit 可归属利润 Sx]
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A (43)audit 审计 Lc<eRVNd,
A (44)audit report 审计报告 +Ra3bj l
A (45)auditing standards 审计准则 4c~>ci,N?(
A (46)authorized share capital 额定股本 O`cu_
A (47)available hours 可用小时 @\(v X ]
A (48)avoidable costs 可避免成本 tLm867`c7
B (49)back-to-back loan 易币贷款 ^TXf sQs
B (50)backflush accounting 倒退成本计算 R*1kR|*_)
B (51)bad debts 坏帐 3Dm8[o$Z
B (52)bad debts ratio 坏帐比率 DhI>p0* T
B (53)bank charges 银行手续费 LF*Q!
B (54)bank overdraft 银行透支 v_PdOp[
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B (55)bank reconciliation 银行存款调节表 <Y'>F!?#
B (56)bank statement 银行对账单 G>T')A
B (57)bankruptcy 破产 %K
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B (58)basis of apportionment 分摊基础 &[?CTZ
B (59)batch 批量 rFJ[dz
B (60)batch costing 分批成本计算 %@ mGK8
B (61)beta factor B(市场)风险因素 Jx-wO/
B (62)bill 账单 ,7|;k2
B (63)bill of exchange 汇票 `PI(%N
B (64)bill of landing 提单 P\~{3U
B (65)bill of materials 用料预计单 y[0`hSQ)~
B (66)bill payable 应付票据 lm'Zy"~::
B (67)bill receivable 应收票据 5 HV)[us
B (68)bin card 存货记录卡 K.>wQA&
B (69)bonus 红利 ;n#%G^!H
B (70)book-keeping 薄记 Z&!!]"I
B (71)Boston classification 波士顿分类 NB8&
B (72)breakeven chart 保本图 e[X
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B (73)breakeven point 保本点 E\2Ml@J
B (74)breaking-down time 复位时间 s[3fqdLP&
B (75)budget 预算 ySdN;d:q
B (76)budget center 预算中心 =~FG&rk^
B (77)budget cost allowance 预算成本折让 Mxz,wfaH>
B (78)budget manual 预算手册 c"gsB!xh
B (79)budget period 预算期间 #j@OLvXh
B (80)budgetary control 预算控制 ro| vh\y
B (81)budgeted capacity 预算生产能力 MWWu@SY
B (82)burden 制造费用 y@
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B (83)business center 经营中心 ~waNPjPRG
B (84)business entity 营业个体 e`U
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B (85)business unit 经营单位 S;@ay/*~
B (86)buy-out management 管理性购买产权 >kY p%r
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B (87)by-product 副产品 Mpx/S<Z
C (88)called-up share capital 催缴股本 rjojG59U>
C (89)capacity 生产能力 T|'&K:[TJ
C (90)capacity ratios 生产能力比率 gb-{2p>}
C (91)capital 资本 u>cC O'q
C (92)capital assets pricing model资本资产计价模式 yFIIX=NC
C (93)capital commitment 承诺资本 HD # r0)
C (94)capital employed 已运用的资本 2P~)I)3V
C (95)capital expenditure 资本支出 9zKBO* p`
C (96)capital expenditureauthorization 资本支出核准 =fG:A(v%}
C (97)capital expenditure control 资本支出控制 E)YVfM
C (98)capital expenditure proposal资本支出申请 SX+RBVZU
C (99)capital funding planning 资本基金筹集计划 H/cTJ9zz
C (100)capital gain 资本收益 z?.(3oLT
C (101)capital investment appraisal资本投资评估 k
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C (102)capital maintenance 资本保全 Px4/O~bLk
C (103)capital resource planning 资本资源计划 ,jh~;, w2
C (104)capital surplus 资本盈余 VQ
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C (105)capital turnover 资本周转率 !sIwFv)
C (106)card 记录卡 ;El <%{(
C (107)cash 现金 )+~E8yK
C (108)cash account 现金账户 ,ECAan/@
C (109)cash book 现金账薄 i2F(G
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C (110)cash cow 金牛产品 C|e+0aW
C (111)cash flow 现金流量 |XcH]7Ai"
C (112)cash discounted 现金贴现 LdWc
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C (113)cash flow budget 现金流量预算 F1u)i
C (114)cash flow statement 现金流量表 d/j@_3'
C (115)cash ledger 现金分类账 q.oLmX
C (116)cash limit 现金限额 y lL8+7W
C (117)CCA 现时成本会计 Pz~q%J
C (118)center 中心 wGXwzU
C (119)changeover time 变更时间 .hz2&9Ow
C (120)chartered entity 特许经济个体 /7p>7q9g
C (121)cheque 支票 |cTpw1%I~
C (122)cheque register 支票登记薄 __)qw#
C (123)coin analysis 零钱分类 6Y?`=kAp
C (124)classification 分类 ,/o(|sks
C (125)clock card 工时卡 H-&3}
C (126)code 代码 %,? vyY
C (127)commitment accounting 承诺确认会计 W^R'@
C (128)common cost 共同成本 vfbe$4mH
C (129)company limited byguarantee 有限担保责任公司 +i)AS0?d
C (130)company limited shares 股份有限公司 {8m1dEC^@Q
C (131)competitive position 竞争能力状况 Vipp /WV
C (132)concept 概念 p {C9`wi)
C (133)conglomerate 跨行业企业 f)Y
C (134)consistency concept 一致性概念 qX@9N=g`#O
C (135)consolidated accounts 合并报表
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C (136)consolidation accounting 合并会计 ZLJNw0!=|t
C (137)consortium 财团 "L_-}BK
C (138)contingency plan 应急计划 S:Xs'0K_
C (139)contingent liabilities 或有负债 tp+=0k2i
C (140)continuous operation 连续生产 5;
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C (141)contra 抵消 Yw^ Gti'<
C (142)contract cost 合同成本 0M\NS$u(Y
C (143)contract costing 合同成本计算 Q7k.+2
C (144)contribution 贡献毛益 b;{h?xc6
C (145)contribution centre 贡献中心 x u,htx
C (146)contribution chart 贡献图 1f;or_f#k?
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 k /^g*
C (148)contribution to salesration 贡献毛益对销售比率 >Z"9rF2SW
C (149)control 控制 9HKf^+';n
C (150)control account 控制帐户 hho%~^bn(
C (151)control limits 控制限度 b7v dk
C (152)controllability concept 可控制概念 %BICt @E
C (153)controllable cost 可控制成本 u:5IjOb2^
C (154)conversion cost 加工成本 \\s?B K
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 {rfte'4;=
C (156)corporate appraisal 公司评估 |8'B/
p=
C (157)corporate planning 公司计划 ~,Mr0
C (158)corporate social reporting 公司社会报告 ^H'kHl'F
C (159)corporation 股份公司 "G kI5!
C (160)cost 成本 d#7]hF
C (161)cost account 成本帐户 d5'
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C (162)cost accounting 成本会计 ?%;B`2 nDR
C (163)cost accounting manual 成本手册 j@SYXKL~
C (164)cost accounts calendar 成本报表的日历时间 oT!/J
C (165)cost adjustment 成本调整 TU-c9"7M~
C (166)cost allocation 成本分配 x_|>n<Z
C (167)cost apportionment 成本分摊 ITQ9(W
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C (168)cost attribution 成本归属 FK3Whe{KP{
C (169)cost audit 成本审计 3.~h6r5-
C (170)cost behaviour 成本性态 x
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C (171)cost benefit analysis 成本效益分析 3FY_A(+
C (172)cost center 成本中心 Z fqQ{_
C (173)cost driver 成本动因