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注会《审计》英语常用词汇 U}Xc@- \ ?
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1.audit 审计 z=
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2.attestation 鉴证 _/E>38G]
3.credibility 可信赖程度 S$JM01
4.audit of financial statements 财务报表审计 gscsB4<
5.agreed-upon procedures 执行商定程序 -'q=oTZ
6.high levels of assurance 高水平保证 UdL`.D,
7.compilation 编制 '{:(4>&
8.reliability 可靠性 -BoN}xE4
9.relevance 相关性 NoYu"57\
10.professional skepticism 职业谨慎 kN]#;R6
11.objectivity 客观性 P9%9/ B:-
12. professional competence 专业胜任能力 OvK_CN{
13.Senior/CPA-in-charge 项目经理 Brpin
14.audit engagement letter 业务约定书 Rut6m5>
15.recurring audit 连续审计 n:<avl@o<
16.the client 委托人 (V=lK6WQm
17.change CPA 更换注册会计师 "
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18.the existing CPA 现任注册会计师 ~s5Sk#.z5
19.the successor CPA 后任注册会计师 8o{ SU6pH
20.the preceding CPA前任注册会计师 *"e[au^8*b
21.issue the audit report 出具审计报告 6 #{=
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22.expert 专家 IRS^F;)
23.the board of directors 董事会 8u+ (+25
24.knowledge of the entity‘ s business 了解被审计单位情况 >T!n* -Zn
25.assess material misstatement risks评估重大错报风险 >eUAHmXQ|
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >nr1|2
27.a general knowledge of —— 初步了解―――的情况 i:[B#|%
28.a more knowledge of—— 进一步了解的情况
y"9TS,lmK
29.the prior year‘s working papers 以前年度工作底稿 R9#Z=f,
30.minutes of meeting 会议纪要 C)ChF`Ru':
31.business risks 经营风险 K@>v|JD
32.appropriateness 适当性 l0@$]76cX;
33.accounting estimate 会计估计 {H>iL
34.management representations 管理层声明 6Jj)[ R\5=
35.going concern assumption 持续经营假设 np>*O }r*
36.audit plan 审计计划 c"QH-sE
37.significant audit areas 重点审计领域 3G>E>yJ
38.error 错误 ;G\rhk
39.fraud舞弊 '*~{1gG `
40.modified or additional procedures 修改或追加审计程序 ZjI^0D8
41.misappropriation of assets 侵占资产 "?S#vUS+ 2
42.transactions without substance 虚假交易 }'X}!_9w>
43.unusual pressures 异常压力 H"&N<"hw
44.the suspected noncompliance 涉嫌存在违法行为 KM\`,1?x92
45.materialiy 重要性 G3OQbqn
46.exceed the materiality level 超过重要性水平 j5/H#_.
47.approach the materiality level 接近重要性水平 km|~DkJ\a`
48.an acceptably low level 可接受水平 +b{h*WWdj
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 nwkhGQ
50.misstatements or omissions 错报或漏报 .#Sd|C]R7
51.aggregate 总计 ^~Ar
52.subsequent events 期后事项 ~I^]O \?
53.adjust the financial statements 调整财务报表 ?3zx?>sG
54.perform additional audit procedures 实施追加的审计程序 5?I]\Tb
55.audit risk 审计风险 }h]:I'R!
56.detection risk 检查风险 <$=
8'$T81
57.inappropriate audit opinion 不适当的审计意见 TLV)mCZ
58.material misstatement 重大的错报 S%T1na^x
59.tolerable misstatement 可容忍错报 $8eq&_gJ
60.the acceptable level of detection risk 可接受的检查风险 6>vj({,1Y*
61.assessed level of material misstatement risk 重大错报风险的评估水平 je{5iIr3/
62.simall business 小规模企业 O42An$}
63.accounting system 会计系统 )1]C%)zn
64.test of control 控制测试 RE7[bM3a
65.walk-through test 穿行测试 uV\=EDno
66.communication 沟通 ( Rf)&KN
67.flow chart 流程图 ims *|~{sr
68.reperformance of internal control 重新执行 f~U|flL^
69.audit evidence 审计证据 Cy2X>Tl"<E
70.substantive procedures 实质性程序 97&6i TYA
71.assertions 认定 gM=~dBz
72.esistence 存在 }0!\%7-Q
73.occurrence 发生 woR)E0'qx
74.completeness 完整性 M,{F/Yu
75.rights and obligations 权利和义务 T-x`ut7c
76.valuation and allocation 计价和分摊 nh8h?&q|
77.cutoff 截止 +X- k)9
78.accuracy 准确性 ; 6zu!
79.classification 分类 ^wHO!$
80.inspection 检查 RoiMvrJQP
81.supervision of counting 监盘 6Q>w\@lF
82.observation 观察 Q^F-
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83.confirmation 函证 n/8fv~zU
84.computation 计算 Uexb>|
85.analytical procedures 分析程序 /2U.,vw
86.vouch 核对 u9&p/qMx2
87.trace 追查 " DF
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88.audit sampling 审计抽样 =o-qu^T^u
89.error 误差 . =+7H`A
90.expected error 预期误差 w5|"cD#8A
91.population 总体 3 (<!pA
92.sampling risk 抽样风险 mR{0*<
93.non- sampling risk 非抽样风险 Gmc"3L
94.sampling unit 抽样单位 <37vWK1+
95.statistical sampling 统计抽样 fU8;CZnx
96.tolerable error 可容忍误差 <0vvlOL5
97.the risk of under reliance 信赖不足风险 K0#tg^z5d
98.the risk of over reliance 信赖过度风险 :V"}"{(6
99.the risk of incorrect rejection 误拒风险 Q2 edS|
100. the risk of incorrect acceptance 误受风险 !bY{T#i)k
101.working trial balance 试算平衡表 kP6r=HH@
102.index and cross-referencing 索引和交叉索引 :I7MP
103.cash receipt 现金收入 mB
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104.cash disbursement 现金支出 bH.">IV
105.bank statement 银行对账单 rm
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106.bank reconciliation 银行存款余额调节表 p
2i5/Ly
107.balance sheet date 资产负债表日 FStfGN
108.net realizable value 可变现净值 W%wS+3Q/
109.storeroom 仓库 |~/{lE=I
110.sale invoice 销售发票 '(Bs
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111.price list 价目表 ?|L)!LYx
112.positive confirmation request 积极式询证函 ?+!KucTF
113.negative confirmation request 消极式询证函 Vz,WPm$I
114.purchase requisition 请购单 =1,g#HS
115.receiving report 验收报告 COT;KC6
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116.gross margin 毛利 hN} X11
117.manufacturing overhead 制造费用 +X&B'
118.material requisition 领料单 8sIGJ|ku
119.inventory-taking 存货盘点 bw[!f4~
120.bond certificate 债券 (0][hdI~B
121.stock certificate 股票 6lhVwgy3A
122.audit report 审计报告 [sad}@R7
123.entity 被审计单位 JDs<1@
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124.addressee of the audit report 审计报告的收件人 }Yt0VtLt
125.unqualified opinion 无保留意见 #8RQ7|7b|
126.qualified opinion 保留意见 N8vWwN[3
127.disclaimer of opinion 无法表示意见 RDZq(rKc
128.adverse opinion 否定意见 qB&*"gf
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A (1)ABC 作业基础成本计算 j`
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A (2)absorbed overhead 已吸收制造费用 |fA[s7)
A (3)absorption costing 吸收成本计算 x;SrJVDN
A (4)account 账户,报表 ^NCH)zK]v
A (5)accounting postulate 会计假设 AV'>
A (6)accounting series release 会计公告文件 _S[H:b$?
A (7)accounting valuation 会计计价 W t8 RC
A (8)account sale 承销清单 WFB2 Ub7
A (9)accountability concept 经营责任概念 !!QMcx_C#/
A (10)accountancy 会计职业 f;b(W
A (11)accountant 会计师 aB Yhk|Ei
A (12)accounting 会计 %1 v)rg
y
A (13)agency cost 代理成本 $ey<8qzp
A (14)accounting bases 会计基础 D"o>\Q
A (15)accounting manual 会计手册 ,Bta)
A (16)accounting period 会计期间 !At _^hSqz
A (17)accounting policies 会计方针 o1Xk\R{
A (18)accounting rate of return 会计报酬率 qmK!d<4
A (19)accounting reference date 会计参照日 A6sBObw;
A (20)accounting reference period 会计参照期间 e"bF"L
A (21)accrual concept 应计概念 \<PW_'6
A (22)accrual expenses 应计费用 T#( s2
A (23)acid test ration 速动比率(酸性测试比率) U
SbiI%
A (24)acquisition 购置 |%tR#!&[:g
A (25)acquisition accounting 收购会计 Ve=0_GR0
A (26)activity based accounting 作业基础成本计算 0VbZBLe
A (27)adjusting events 调整事项 6zDJdE'Es
A (28)administrative expenses 行政管理费 9+/<[w7
A (29)advice note 发货通知 7Ua
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A (30)amortization 摊销 fLys$*^)^
A (31)analytical review 分析性检查 x=H*"L=
A (32)annual equivalent cost 年度等量成本法 hA"N&v~
A (33)annual report and accounts 年度报告和报表 A$oYw(m#
A (34)appraisal cost 检验成本 N\vc<Zpn
A (35)appropriation account 盈余分配账户 "NJ!A
A (36)articles of association 公司章程细则 GJW1|Fk
A (37)assets 资产 rdC(+2+Ay
A (38)assets cover 资产保障 B@F 1!8l
A (39)asset value per share 每股资产价值 jem$R/4"
A (40)associated company 联营公司 $<yb~z7
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A (41)attainable standard 可达标准 <y!BO
bT>^%
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A (42)attributable profit 可归属利润 ou(9Qf zN
A (43)audit 审计 MTF:mLJ
A (44)audit report 审计报告 jR48.W
A (45)auditing standards 审计准则 gy>2=d
A (46)authorized share capital 额定股本 h)YqC$A-s
A (47)available hours 可用小时 ! g}9xIL
A (48)avoidable costs 可避免成本 0h; -Yg
B (49)back-to-back loan 易币贷款 Vb1@JC9b
B (50)backflush accounting 倒退成本计算 #v`G4d
B (51)bad debts 坏帐 8en85
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B (52)bad debts ratio 坏帐比率 W0?yPP=.
B (53)bank charges 银行手续费 o30PI
B (54)bank overdraft 银行透支 MVTU$
65
B (55)bank reconciliation 银行存款调节表 *m|]c4
B (56)bank statement 银行对账单 FV^kOz
B (57)bankruptcy 破产 GWhb@K
B (58)basis of apportionment 分摊基础 Fc nR}TE
B (59)batch 批量 xWV_Do)z
B (60)batch costing 分批成本计算 8RocObY_W
B (61)beta factor B(市场)风险因素 P= ]ZXj[
B (62)bill 账单 7
{b|+0W
B (63)bill of exchange 汇票 Z1>pOJm
B (64)bill of landing 提单 >#V8l@IH
B (65)bill of materials 用料预计单 +)V6"XY-(
B (66)bill payable 应付票据 O4}cv
B (67)bill receivable 应收票据 T? =jKLPC
B (68)bin card 存货记录卡 CUYp(GU
B (69)bonus 红利 gz$=\=%>RL
B (70)book-keeping 薄记 A5nu`e9&
B (71)Boston classification 波士顿分类 8..itty
B (72)breakeven chart 保本图 f[%iRfUFw
B (73)breakeven point 保本点 2x`#
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B (74)breaking-down time 复位时间 V^f'4*~'
B (75)budget 预算 aEgzQono
B (76)budget center 预算中心 a
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B (77)budget cost allowance 预算成本折让 }b0qrr
B (78)budget manual 预算手册 Oo#wPT;1^(
B (79)budget period 预算期间 eR3!P8t
B (80)budgetary control 预算控制 $i3/||T,9
B (81)budgeted capacity 预算生产能力 vF*H5\ m<a
B (82)burden 制造费用 F 6SIhf.;
B (83)business center 经营中心 d$>1 2>>
B (84)business entity 营业个体 Maq{
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B (85)business unit 经营单位 OCX?U50am
B (86)buy-out management 管理性购买产权 V6Q[Y>84~a
B (87)by-product 副产品 GHoPv-#
C (88)called-up share capital 催缴股本 K{0m
b
C (89)capacity 生产能力 @5kN
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C (90)capacity ratios 生产能力比率 V#Wd
C (91)capital 资本 3"<{YEj8U
C (92)capital assets pricing model资本资产计价模式 N-5lILuJJ
C (93)capital commitment 承诺资本 ,;{mH]"s
C (94)capital employed 已运用的资本 v|`)~"~
C (95)capital expenditure 资本支出 \;g{qM 8
C (96)capital expenditureauthorization 资本支出核准 Ot/Y?=j~
C (97)capital expenditure control 资本支出控制 !IT']kA
C (98)capital expenditure proposal资本支出申请 TeG'cKz
C (99)capital funding planning 资本基金筹集计划 NW~n+uk5v
C (100)capital gain 资本收益 8IVKS>
C (101)capital investment appraisal资本投资评估 / P{f#rV5
C (102)capital maintenance 资本保全 2Ejs{KUj
C (103)capital resource planning 资本资源计划 &\
5T`|~)!
C (104)capital surplus 资本盈余 1 iE
C (105)capital turnover 资本周转率 $<T)_g
C (106)card 记录卡 v1;`.PWD
C (107)cash 现金 n RXf \*"3
C (108)cash account 现金账户 ,. E
:mm
C (109)cash book 现金账薄 {)`5*sd
C (110)cash cow 金牛产品 }-Zfljj
C (111)cash flow 现金流量 ,g/ UPK8K=
C (112)cash discounted 现金贴现 &;,w
})
C (113)cash flow budget 现金流量预算 f)*}L?
C (114)cash flow statement 现金流量表
g\n@(T$)
C (115)cash ledger 现金分类账 psYfz)1;
C (116)cash limit 现金限额 ;;UvK
v
C (117)CCA 现时成本会计 f9#B(4Tgi
C (118)center 中心 X, J.!:4`
C (119)changeover time 变更时间 {U&Mo97rzX
C (120)chartered entity 特许经济个体 "ua/65cq9
C (121)cheque 支票 ,Kdvt@vle
C (122)cheque register 支票登记薄 Q%@l`V)Rs
C (123)coin analysis 零钱分类 KaO8rwzDN
C (124)classification 分类 om@` NW
C (125)clock card 工时卡 Y5(`/
C (126)code 代码 P 0,]Ud
C (127)commitment accounting 承诺确认会计 G;,2cu
K
C (128)common cost 共同成本 0;V2>!
C (129)company limited byguarantee 有限担保责任公司 o.sa?*
C (130)company limited shares 股份有限公司 A*@!tz<
C (131)competitive position 竞争能力状况 0Wk}d(f
C (132)concept 概念 @8Co5`CVl
C (133)conglomerate 跨行业企业 `yc.A%5
C (134)consistency concept 一致性概念 1{"e'[L
C (135)consolidated accounts 合并报表 '"=C^f
C (136)consolidation accounting 合并会计 B< 6*Ktc
C (137)consortium 财团 Is-Kz}4L
C (138)contingency plan 应急计划 fFiFc^
C (139)contingent liabilities 或有负债 m3.d!~U\
C (140)continuous operation 连续生产 lQ)ZsFs=
C (141)contra 抵消 "i9$w\lm
C (142)contract cost 合同成本 +dR$;!WB3
C (143)contract costing 合同成本计算 v!40>[?|p
C (144)contribution 贡献毛益 ptrLnJ|%
C (145)contribution centre 贡献中心 MYjDO>(_
C (146)contribution chart 贡献图 e8P
|eK
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ()XL}~I{!A
C (148)contribution to salesration 贡献毛益对销售比率 $zDW)%nAX
C (149)control 控制 u5%.T0
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C (150)control account 控制帐户 Lv#DIQ8y
C (151)control limits 控制限度 U9kt7#@FDK
C (152)controllability concept 可控制概念 >b<
br
C (153)controllable cost 可控制成本 ]xV7)/b5G
C (154)conversion cost 加工成本 :m-HHWMN
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 QNn$`Qz.
C (156)corporate appraisal 公司评估 !t[X/iu
C (157)corporate planning 公司计划 j2tw`*S+
C (158)corporate social reporting 公司社会报告 v@< "b U
C (159)corporation 股份公司 m<r.sq&;
C (160)cost 成本 sL[,J[AN;
C (161)cost account 成本帐户 1<pbO
:r
C (162)cost accounting 成本会计 82>zu}
C (163)cost accounting manual 成本手册 zn
@tLLX
C (164)cost accounts calendar 成本报表的日历时间 BxlpI[yWq
C (165)cost adjustment 成本调整 fv#e 8
y
C (166)cost allocation 成本分配 2I6 c7H s
C (167)cost apportionment 成本分摊 AVHn7olG
C (168)cost attribution 成本归属 (;cb
gHo%}
C (169)cost audit 成本审计 ,I'Y)SLx
C (170)cost behaviour 成本性态 F|Jo|02
C (171)cost benefit analysis 成本效益分析 Qz[~{-<
C (172)cost center 成本中心 JF!!)6!2#
C (173)cost driver 成本动因