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注会《审计》英语常用词汇 BbS4m
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1.audit 审计 x0w4)Ic5
2.attestation 鉴证 Jb
Q) sp
3.credibility 可信赖程度 Z^MNf
4.audit of financial statements 财务报表审计 +pn
N!:q
5.agreed-upon procedures 执行商定程序 Whf.fK
6.high levels of assurance 高水平保证 "d5n \@[t
7.compilation 编制 B%+T2=&
$7
8.reliability 可靠性 ax5<#3__
9.relevance 相关性 ?R.j^S^
10.professional skepticism 职业谨慎 zi*R`;_`,
11.objectivity 客观性 L.0mk_&
12. professional competence 专业胜任能力 LvUj9eVb/L
13.Senior/CPA-in-charge 项目经理 G<rHkt@[
14.audit engagement letter 业务约定书 WKa~[j|-K
15.recurring audit 连续审计 PxkOT*
16.the client 委托人 tr}Loq\y
17.change CPA 更换注册会计师 ?|B&M\}g
18.the existing CPA 现任注册会计师 `
3K)GA
19.the successor CPA 后任注册会计师 o.\F.C$
20.the preceding CPA前任注册会计师 6]%sFy2
21.issue the audit report 出具审计报告 Qe0lBR?H
22.expert 专家 yT9@!]^L
23.the board of directors 董事会 dP]\Jo=Yh
24.knowledge of the entity‘ s business 了解被审计单位情况 VrQmP
25.assess material misstatement risks评估重大错报风险 0o*8#i/)!3
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 qfRH5)k
27.a general knowledge of —— 初步了解―――的情况 d;9FB[MmOJ
28.a more knowledge of—— 进一步了解的情况 vJOw]cwq
29.the prior year‘s working papers 以前年度工作底稿 !s?nJ(p
30.minutes of meeting 会议纪要 d8=x0~7
31.business risks 经营风险 !fR3(=oN
32.appropriateness 适当性 bsA-2*Q+
33.accounting estimate 会计估计 en*GM}<V
34.management representations 管理层声明 q0r>2c-d
35.going concern assumption 持续经营假设 0-
yp,G
36.audit plan 审计计划 } .y
1;.
37.significant audit areas 重点审计领域 HqD^B[jS
38.error 错误 YRN06*hS
39.fraud舞弊 @Y<bwv
40.modified or additional procedures 修改或追加审计程序 v"XGC i91L
41.misappropriation of assets 侵占资产 T\j{Bi5 \J
42.transactions without substance 虚假交易 8~z~_TD6m@
43.unusual pressures 异常压力 ,a]?S^:y]
44.the suspected noncompliance 涉嫌存在违法行为 rb+j*
5Es
45.materialiy 重要性 9}F*P669f
46.exceed the materiality level 超过重要性水平 YhE+W
47.approach the materiality level 接近重要性水平 =Bhe'.]QSx
48.an acceptably low level 可接受水平 g+>(dnX
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 fnX`Q[b4\A
50.misstatements or omissions 错报或漏报 Xe:jAkDp
51.aggregate 总计 #S*/bao#
52.subsequent events 期后事项 ``\i58K{e
53.adjust the financial statements 调整财务报表 xQXXC
|T
54.perform additional audit procedures 实施追加的审计程序 (UvM@]B
55.audit risk 审计风险 *XbEiMJ
56.detection risk 检查风险 wL
4dTc
57.inappropriate audit opinion 不适当的审计意见 MWpQ^dL_
58.material misstatement 重大的错报 >A"v ed8
59.tolerable misstatement 可容忍错报 %'7lbpy,f
60.the acceptable level of detection risk 可接受的检查风险 S:oi<F
61.assessed level of material misstatement risk 重大错报风险的评估水平 N&g3t%F
62.simall business 小规模企业 z(Pe,zES
63.accounting system 会计系统 wFsyD3
64.test of control 控制测试 lc,tVe_
65.walk-through test 穿行测试 hYNY"VB
66.communication 沟通 a>]uU*Xm
67.flow chart 流程图 `e|0g"oP
68.reperformance of internal control 重新执行 s ;oQS5Y
69.audit evidence 审计证据 Bb^;q#S1
70.substantive procedures 实质性程序 }v!$dr,j'
71.assertions 认定 *|>d
72.esistence 存在 ``Dq
73.occurrence 发生 evAM
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74.completeness 完整性 p
&bROuw<T
75.rights and obligations 权利和义务 9-
YwkK#z
76.valuation and allocation 计价和分摊 IsM}'.
77.cutoff 截止 wq(7|!Eix
78.accuracy 准确性 LO khjHR
79.classification 分类 wKYZa# u
80.inspection 检查 `c5"d
81.supervision of counting 监盘 bg&zo;Ck8T
82.observation 观察 ?:8ido#-
83.confirmation 函证 t2I5hSf
84.computation 计算 4C-jlm)V
85.analytical procedures 分析程序 ")dH,:#S
86.vouch 核对 dWUm\t'#
87.trace 追查
$.PuK~}
88.audit sampling 审计抽样 4UlyxA~
89.error 误差 !^=*Jq>
90.expected error 预期误差 +HeTtFo{M
91.population 总体 o-{[|/)Tk
92.sampling risk 抽样风险 Jz.NHiLct1
93.non- sampling risk 非抽样风险 x:>wUhzZ
94.sampling unit 抽样单位 bRJMYs
95.statistical sampling 统计抽样 wrbLDod /
96.tolerable error 可容忍误差 ;8*`{F[
97.the risk of under reliance 信赖不足风险 BuWHX>H
98.the risk of over reliance 信赖过度风险 %?uc><&?e
99.the risk of incorrect rejection 误拒风险 36%nB*
100. the risk of incorrect acceptance 误受风险 EB=-H#
101.working trial balance 试算平衡表 Xg
SxN!I
102.index and cross-referencing 索引和交叉索引 [t7]{d*
103.cash receipt 现金收入 )5%'.P>
104.cash disbursement 现金支出 $8xl#SqH
105.bank statement 银行对账单 (m.ob+D
106.bank reconciliation 银行存款余额调节表 d`nVc50
107.balance sheet date 资产负债表日 RwPN gRF
108.net realizable value 可变现净值 8x8uo
109.storeroom 仓库 Nz+949X
110.sale invoice 销售发票 |e?64%l5P
111.price list 价目表 Rhz_t@e
112.positive confirmation request 积极式询证函 zj`v?#ET
113.negative confirmation request 消极式询证函 s3O} 6
114.purchase requisition 请购单 /X(t1 +
115.receiving report 验收报告 (
Qcp{q
116.gross margin 毛利 TUDr\' @/f
117.manufacturing overhead 制造费用 ~j5x+yC
118.material requisition 领料单 #u"k~La
119.inventory-taking 存货盘点 6m
orum
120.bond certificate 债券 sqJSS
Nt
121.stock certificate 股票 :Jy'#c
122.audit report 审计报告 n\5RAIg
123.entity 被审计单位 =%gRW5R%
124.addressee of the audit report 审计报告的收件人 kc @[9eV
125.unqualified opinion 无保留意见 M^iU;vo
126.qualified opinion 保留意见 2
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127.disclaimer of opinion 无法表示意见 5ish\"
128.adverse opinion 否定意见 /D^"X
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A (1)ABC 作业基础成本计算 xw
T%),
A (2)absorbed overhead 已吸收制造费用 L19C<5>
A (3)absorption costing 吸收成本计算 (+u39NQV
A (4)account 账户,报表 &A)B~"[~
A (5)accounting postulate 会计假设 .I'o
A (6)accounting series release 会计公告文件 1jPJw3"3h
A (7)accounting valuation 会计计价 9}uW}yJ
A (8)account sale 承销清单 >teOm?@U
A (9)accountability concept 经营责任概念 ;M#_6Hd?qD
A (10)accountancy 会计职业 |-
rI@2`
A (11)accountant 会计师 D3^7y.u<)
A (12)accounting 会计 S_v'hlrrT
A (13)agency cost 代理成本 E3l> 3
A (14)accounting bases 会计基础 Z]WnG'3N
A (15)accounting manual 会计手册 J9Ou+6 u(
A (16)accounting period 会计期间 w'fT=v)
A (17)accounting policies 会计方针 uN^=<B?B
A (18)accounting rate of return 会计报酬率 OY5OJ*
A (19)accounting reference date 会计参照日 }kK[S|XVO
A (20)accounting reference period 会计参照期间 $w0lrh[+
A (21)accrual concept 应计概念 'GoZqiYT
A (22)accrual expenses 应计费用 !x>%+&c>k
A (23)acid test ration 速动比率(酸性测试比率) HXYRH
A (24)acquisition 购置 ^Q ps>A(
A (25)acquisition accounting 收购会计 MJCzo |w
A (26)activity based accounting 作业基础成本计算 T<@ cd|`
A (27)adjusting events 调整事项 kbfC|5S
A (28)administrative expenses 行政管理费 x^y" <
A (29)advice note 发货通知 E55t*^`
A (30)amortization 摊销 g'u?Rn7*J
A (31)analytical review 分析性检查 U_$
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A (32)annual equivalent cost 年度等量成本法 RQp|T5Er*
A (33)annual report and accounts 年度报告和报表 .tmiQ.
A (34)appraisal cost 检验成本 |*Yf.-
A (35)appropriation account 盈余分配账户 gEhN3(
A (36)articles of association 公司章程细则 G0{H5_h
A (37)assets 资产 b}wC|\s
A (38)assets cover 资产保障 ?EpSC&S\
A (39)asset value per share 每股资产价值 +|{RE.DL
A (40)associated company 联营公司 i Q6epg1wB
A (41)attainable standard 可达标准 G,<T/f
.{$
z%7SrUj2
A (42)attributable profit 可归属利润 ww{_c]My
A (43)audit 审计 l?DJJ|> O
A (44)audit report 审计报告 7Irau_
A (45)auditing standards 审计准则 j:&4-K};Z`
A (46)authorized share capital 额定股本 ~h=X8-D
A (47)available hours 可用小时 9lj!C
'
A (48)avoidable costs 可避免成本 eo!zW
B (49)back-to-back loan 易币贷款 TLf9>=
OVh
B (50)backflush accounting 倒退成本计算 R@yyur~'_(
B (51)bad debts 坏帐 8?O>ZZtu
B (52)bad debts ratio 坏帐比率 y}K\%;`[a
B (53)bank charges 银行手续费 [;.`,/
B (54)bank overdraft 银行透支 -MugnB6
B (55)bank reconciliation 银行存款调节表 =!UR=Hq
B (56)bank statement 银行对账单 "ZHtR/;
B (57)bankruptcy 破产 W85@v2b
B (58)basis of apportionment 分摊基础 w[-Fm+A>
B (59)batch 批量 %tt%`0
B (60)batch costing 分批成本计算 cx$Gic:4
B (61)beta factor B(市场)风险因素 b7\ cxgRq
B (62)bill 账单 oM1
6C|
B (63)bill of exchange 汇票 $BDBN_p
B (64)bill of landing 提单 ,chf~-d
B (65)bill of materials 用料预计单 lhYn5d)DV
B (66)bill payable 应付票据 HXVBb%pP
B (67)bill receivable 应收票据 HygY>s+3[
B (68)bin card 存货记录卡 FNQX7O52
B (69)bonus 红利 desThnTw
B (70)book-keeping 薄记 +wk`;0s A
B (71)Boston classification 波士顿分类 q
xJQPz
B (72)breakeven chart 保本图 W"xP(7X
B (73)breakeven point 保本点 ^D_/=4rz8
B (74)breaking-down time 复位时间 +~U=C9[gj
B (75)budget 预算 wFIh6[3
B (76)budget center 预算中心 "4j:[9vR\
B (77)budget cost allowance 预算成本折让 wVA|!>v
B (78)budget manual 预算手册 fKa\7{R
B (79)budget period 预算期间 5[9bWB{
B (80)budgetary control 预算控制 >(tn "2
B (81)budgeted capacity 预算生产能力 ~ZlC
'
B (82)burden 制造费用 zMK](o1Vj
B (83)business center 经营中心 W:VP1 :
B (84)business entity 营业个体 8g7,2f/ }
B (85)business unit 经营单位 @TA9V@?)
B (86)buy-out management 管理性购买产权 7C?.L70ZY
B (87)by-product 副产品 l??;3kh1
C (88)called-up share capital 催缴股本 kao}(?x%
C (89)capacity 生产能力 Y/8K;U|
C (90)capacity ratios 生产能力比率 r\9TMg`C
C (91)capital 资本 hvt@XZT
C (92)capital assets pricing model资本资产计价模式 agOk*wH5
C (93)capital commitment 承诺资本 "x&C5l}n
C (94)capital employed 已运用的资本 ;;gK@?hJ
C (95)capital expenditure 资本支出 iY/KSX^~O
C (96)capital expenditureauthorization 资本支出核准 bT!($?GNdg
C (97)capital expenditure control 资本支出控制 2$zU&p7sV
C (98)capital expenditure proposal资本支出申请 qq0
?e0H
C (99)capital funding planning 资本基金筹集计划 4*U
P.r@
C (100)capital gain 资本收益 *Wb=WM-.
C (101)capital investment appraisal资本投资评估 <3O T>E[
C (102)capital maintenance 资本保全 ;ggy5?>Qu
C (103)capital resource planning 资本资源计划 tllBCuAe
C (104)capital surplus 资本盈余 H.O(*Q=
C (105)capital turnover 资本周转率 xwzT#DXGJ
C (106)card 记录卡 s3lwu :4f
C (107)cash 现金 22KI]$D#f
C (108)cash account 现金账户 )3z]f2
C (109)cash book 现金账薄 yNJAWM7
C (110)cash cow 金牛产品 P-JfV 7(O8
C (111)cash flow 现金流量 jlKGXD)Q[
C (112)cash discounted 现金贴现 9g?xlue#?
C (113)cash flow budget 现金流量预算 ]Bb7(JX
C (114)cash flow statement 现金流量表 ._p""'Sa
C (115)cash ledger 现金分类账 R/<=mZ
C (116)cash limit 现金限额 ,i++fOnQ
C (117)CCA 现时成本会计 dTD5(}+J
C (118)center 中心 ~ |,e_
zA
C (119)changeover time 变更时间 l@
d
gJ
C (120)chartered entity 特许经济个体 %XXkVK`
C (121)cheque 支票 DQ=N1pft2v
C (122)cheque register 支票登记薄 RyRqH:p)3
C (123)coin analysis 零钱分类 {.#zHL
;
C (124)classification 分类 %N~CvN@T
C (125)clock card 工时卡 jgvh[@uB?
C (126)code 代码 {=At#*=A
C (127)commitment accounting 承诺确认会计 K a r~I
C (128)common cost 共同成本 5FuK \y
C (129)company limited byguarantee 有限担保责任公司 +
>sci
C (130)company limited shares 股份有限公司 5urE
C (131)competitive position 竞争能力状况 U=o Z.\
C (132)concept 概念 >7>7/7=O
C (133)conglomerate 跨行业企业 "jU
C (134)consistency concept 一致性概念 12r` )
C (135)consolidated accounts 合并报表 m(3);)d
C (136)consolidation accounting 合并会计 CT5Y/E?}
C (137)consortium 财团 "zZ&
n3=@
C (138)contingency plan 应急计划 &9k
iO
C (139)contingent liabilities 或有负债 ye r>
x
C (140)continuous operation 连续生产 NFoZ4R1gy
C (141)contra 抵消 5|WOBOh>`&
C (142)contract cost 合同成本 j3P RAe
C (143)contract costing 合同成本计算 !5;t#4=
C (144)contribution 贡献毛益 tvWH04T
C (145)contribution centre 贡献中心 \FI^Vk
C (146)contribution chart 贡献图 f0F#Yi{fw
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2v|qLfe1
C (148)contribution to salesration 贡献毛益对销售比率 A. Nz_!
C (149)control 控制
+IsWI;lp
C (150)control account 控制帐户 [n<.fw8$b
C (151)control limits 控制限度 >
I%zd/q?
C (152)controllability concept 可控制概念 <jL#>L%%
C (153)controllable cost 可控制成本 h2}am:%mC
C (154)conversion cost 加工成本 "X
?LAo
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
A1!:BC
C (156)corporate appraisal 公司评估 `Wwh`]#"~d
C (157)corporate planning 公司计划 0P:F97"1,
C (158)corporate social reporting 公司社会报告 59qnEIi
C (159)corporation 股份公司 chwh0J;
C (160)cost 成本 'o8\`\'H!
C (161)cost account 成本帐户 )K.R\]XR
C (162)cost accounting 成本会计 /Y ^7Rl
C (163)cost accounting manual 成本手册 bVmvjY4
C (164)cost accounts calendar 成本报表的日历时间 ?HxS)Pqq
C (165)cost adjustment 成本调整 &(\@sxAyZ
C (166)cost allocation 成本分配 ?xHtn2(q
C (167)cost apportionment 成本分摊 &
3I7]Wm
C (168)cost attribution 成本归属 ZmO'IT=Ye
C (169)cost audit 成本审计 G+Ei#:W,
C (170)cost behaviour 成本性态 3z$\&&
BR
C (171)cost benefit analysis 成本效益分析 I!
ITM<Z$l
C (172)cost center 成本中心 .??rqaZ=
C (173)cost driver 成本动因