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注会《审计》英语常用词汇 9o_-=>(
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1.audit 审计 ~L'nzquF
2.attestation 鉴证 6Xa.0(h
3.credibility 可信赖程度 +)gB9DoK
4.audit of financial statements 财务报表审计 GV6mzD@<
5.agreed-upon procedures 执行商定程序 1X&B:_
6.high levels of assurance 高水平保证 H(> M
7.compilation 编制 T|bZ9_?+2
8.reliability 可靠性 2C1+_IL
9.relevance 相关性 8&.-]{Z
10.professional skepticism 职业谨慎 Pfan7fq+
11.objectivity 客观性 XA3s],Rk
12. professional competence 专业胜任能力 D^$OCj\
13.Senior/CPA-in-charge 项目经理 oD0EOT/E
14.audit engagement letter 业务约定书 k?j Fh6%
15.recurring audit 连续审计 j04/[V)
16.the client 委托人 j
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17.change CPA 更换注册会计师 H.~bD[gA
18.the existing CPA 现任注册会计师 VGZ6
19.the successor CPA 后任注册会计师 aYVDp{_
20.the preceding CPA前任注册会计师 aQ|hi F}
21.issue the audit report 出具审计报告 *P xf#X
22.expert 专家 C +@ i
23.the board of directors 董事会 * nCx[
24.knowledge of the entity‘ s business 了解被审计单位情况 [H^ X"D
25.assess material misstatement risks评估重大错报风险 ^:z7E1~
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 &
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27.a general knowledge of —— 初步了解―――的情况 =P]GPEz_
28.a more knowledge of—— 进一步了解的情况 sN]Z
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29.the prior year‘s working papers 以前年度工作底稿 P(;Mb{
30.minutes of meeting 会议纪要 C3.=GRg~l
31.business risks 经营风险 }n[Bq
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32.appropriateness 适当性 WG%2<Q^
33.accounting estimate 会计估计 5i9Ub|!P
34.management representations 管理层声明 b:Dg}
35.going concern assumption 持续经营假设 ?Aw3lH#:
36.audit plan 审计计划 voh^|(:(TH
37.significant audit areas 重点审计领域 xb`CdtG2.
38.error 错误 @L8;VSI
39.fraud舞弊 c&e0OV\m
40.modified or additional procedures 修改或追加审计程序 EfKntrom[
41.misappropriation of assets 侵占资产 all*P #[X
42.transactions without substance 虚假交易 qZbHMTnT6
43.unusual pressures 异常压力 g;G5 r&T
44.the suspected noncompliance 涉嫌存在违法行为 U>A6eWhH
45.materialiy 重要性 P`
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46.exceed the materiality level 超过重要性水平 KN, 4@4
47.approach the materiality level 接近重要性水平 OjATSmZ@@
48.an acceptably low level 可接受水平 )7AM3%z1?
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 $5L(gn[
50.misstatements or omissions 错报或漏报 !.eAOuq
51.aggregate 总计 Yxqj -
52.subsequent events 期后事项 tN!Bvj:C[M
53.adjust the financial statements 调整财务报表 7d9Z/J@>
54.perform additional audit procedures 实施追加的审计程序 K~@`o-Z[
55.audit risk 审计风险 kfK[u/<i
56.detection risk 检查风险 h2;l1G,
57.inappropriate audit opinion 不适当的审计意见 L*^
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58.material misstatement 重大的错报 s41adw>
59.tolerable misstatement 可容忍错报 PWG;&m
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60.the acceptable level of detection risk 可接受的检查风险 [gn[nP9
61.assessed level of material misstatement risk 重大错报风险的评估水平 )_Iz>)
62.simall business 小规模企业 +{*)}[w{x
63.accounting system 会计系统 Pz1G<eh#{g
64.test of control 控制测试 PUKVn+h
65.walk-through test 穿行测试 r=\P!`{5
66.communication 沟通 }.t^D|
67.flow chart 流程图 e5L1er;6
68.reperformance of internal control 重新执行 A^L?_\e6
69.audit evidence 审计证据 6sy,A~e
70.substantive procedures 实质性程序 >~wu3q
71.assertions 认定 +wA p,Xr
72.esistence 存在 nX 8B;*p6b
73.occurrence 发生 r0u J$/!
74.completeness 完整性 r\RFDj
75.rights and obligations 权利和义务 D6:DrA:
76.valuation and allocation 计价和分摊 XHNkQe
77.cutoff 截止 zzE]M}s
78.accuracy 准确性 c/RT0xql*
79.classification 分类 tvCcyD%w
80.inspection 检查 i'iO H|s
81.supervision of counting 监盘 wt\
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82.observation 观察 FE}s#n_Pd
83.confirmation 函证 b~9`]+
84.computation 计算 "$P'Wv
85.analytical procedures 分析程序
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86.vouch 核对 L6xB`E9
87.trace 追查 PJ;.31u
88.audit sampling 审计抽样 K4Y'B
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89.error 误差 )*W=GY*
90.expected error 预期误差 &t_A0z
91.population 总体 yWmrdvL
92.sampling risk 抽样风险 lJ
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93.non- sampling risk 非抽样风险 OQ,}/
94.sampling unit 抽样单位 z2v<a{e
95.statistical sampling 统计抽样 ~W3:xnBEk
96.tolerable error 可容忍误差 YQx?*
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97.the risk of under reliance 信赖不足风险 [\a:4vDAbi
98.the risk of over reliance 信赖过度风险 gY%OhYtF2
99.the risk of incorrect rejection 误拒风险 {=qEBbM
100. the risk of incorrect acceptance 误受风险 X
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101.working trial balance 试算平衡表 U Q)!|@&
102.index and cross-referencing 索引和交叉索引 +\srZ<67
103.cash receipt 现金收入 X0!Bs-WFp
104.cash disbursement 现金支出 4?v$<=#21*
105.bank statement 银行对账单 \Vz,wy%-
106.bank reconciliation 银行存款余额调节表 %6N)G!P
107.balance sheet date 资产负债表日 aU4R+.M7@
108.net realizable value 可变现净值 df^0{gNHx
109.storeroom 仓库 <8*A\&
110.sale invoice 销售发票 o:H'r7N
111.price list 价目表 Ca
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112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 t@6w$5:}
114.purchase requisition 请购单 O%52V|m}{
115.receiving report 验收报告 =pyVn_dg
116.gross margin 毛利 [z^Od
117.manufacturing overhead 制造费用 sbgJw
118.material requisition 领料单 <o~t$TH
119.inventory-taking 存货盘点
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120.bond certificate 债券 r1+c/;TpZ
121.stock certificate 股票 gt~9"I
122.audit report 审计报告 lQh~Q<[ge
123.entity 被审计单位 `|&\e_"DE
124.addressee of the audit report 审计报告的收件人 z
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125.unqualified opinion 无保留意见 Qg[heND
126.qualified opinion 保留意见 }M^_Z#|,
127.disclaimer of opinion 无法表示意见 R9Ldl97'
128.adverse opinion 否定意见 d3og?{i<}&
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A (1)ABC 作业基础成本计算 b/z'`?[
A (2)absorbed overhead 已吸收制造费用 1>hb-OMX
A (3)absorption costing 吸收成本计算 h,]tQ#!s8
A (4)account 账户,报表 kp'b>&9r
A (5)accounting postulate 会计假设 gAj0ukX5
A (6)accounting series release 会计公告文件 .#"1bRWpZ
A (7)accounting valuation 会计计价 DQ%`v=
A (8)account sale 承销清单 cD5w| rm?i
A (9)accountability concept 经营责任概念 cT\Ov
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A (10)accountancy 会计职业 (Z5qf
A (11)accountant 会计师 3'.!
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A (12)accounting 会计 JIVo=5c}
A (13)agency cost 代理成本 ={\![{L
A (14)accounting bases 会计基础 EK^JLvyT
A (15)accounting manual 会计手册 "pOqd8>]
A (16)accounting period 会计期间 AbL5 !'
A (17)accounting policies 会计方针 @ <|6{N<
A (18)accounting rate of return 会计报酬率 /g13X,.H
A (19)accounting reference date 会计参照日 *@CVYJ'<
A (20)accounting reference period 会计参照期间 BHEs+e0
A (21)accrual concept 应计概念 "tfn?n0
A (22)accrual expenses 应计费用 rFf:A-#l
A (23)acid test ration 速动比率(酸性测试比率) u.$Ym
A (24)acquisition 购置 ]U_5\$
A (25)acquisition accounting 收购会计 T:be 9 5!,
A (26)activity based accounting 作业基础成本计算 <}<#W/
A (27)adjusting events 调整事项 C\y[&egww
A (28)administrative expenses 行政管理费 ThjUiuWe
A (29)advice note 发货通知 sq6>DuBZz
A (30)amortization 摊销 ,NjX&A@
A (31)analytical review 分析性检查 th5
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A (32)annual equivalent cost 年度等量成本法 dz{#"No0
A (33)annual report and accounts 年度报告和报表 Dq{:R
A (34)appraisal cost 检验成本 (}9cD^F0n
A (35)appropriation account 盈余分配账户 I).=v{@9V<
A (36)articles of association 公司章程细则 J>&[J!>r
A (37)assets 资产 c'
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A (38)assets cover 资产保障 !>CE(;E>z
A (39)asset value per share 每股资产价值 s.f`.o
A (40)associated company 联营公司 >_rzT9gX&
A (41)attainable standard 可达标准 vEu
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A (42)attributable profit 可归属利润 jn.R.}TT
A (43)audit 审计 P]|J?$1K
A (44)audit report 审计报告 QIR4<]/
A (45)auditing standards 审计准则 t8L<x
A (46)authorized share capital 额定股本 K4
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A (47)available hours 可用小时 3 %z
A (48)avoidable costs 可避免成本 O]c=Yyl
B (49)back-to-back loan 易币贷款 `6|i&w:b
B (50)backflush accounting 倒退成本计算 d\v$%0
B (51)bad debts 坏帐 *>EI2HX
B (52)bad debts ratio 坏帐比率 1_N~1Ik
B (53)bank charges 银行手续费
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B (54)bank overdraft 银行透支 "9c.C I
B (55)bank reconciliation 银行存款调节表 sjkWz2]S
B (56)bank statement 银行对账单 pYYqGv^oa
B (57)bankruptcy 破产 $KoPGgC[
B (58)basis of apportionment 分摊基础 x, G6\QmA
B (59)batch 批量 szf"|k!
B (60)batch costing 分批成本计算 .}IK}A/-
B (61)beta factor B(市场)风险因素 Xg|8".B)A
B (62)bill 账单 ZC3tbhV
B (63)bill of exchange 汇票 b=6MFPbg
B (64)bill of landing 提单 It#h p,@e
B (65)bill of materials 用料预计单 @N,:x\
B (66)bill payable 应付票据 F?*Dr
B (67)bill receivable 应收票据 E"Ya-8d=
B (68)bin card 存货记录卡 nAQyxP%
B (69)bonus 红利 v p"%IW
B (70)book-keeping 薄记 ygmv_YLjm
B (71)Boston classification 波士顿分类 '"!z$i~G=
B (72)breakeven chart 保本图 "6NFe!/Y$*
B (73)breakeven point 保本点 utYnaeQcn
B (74)breaking-down time 复位时间 vGx?m@
B (75)budget 预算 1x~%Ydy
B (76)budget center 预算中心 5*s1qA0^
B (77)budget cost allowance 预算成本折让 4M;sD;3
B (78)budget manual 预算手册 tebWj>+1c
B (79)budget period 预算期间 !^c:'I>~
B (80)budgetary control 预算控制 (|yR
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B (81)budgeted capacity 预算生产能力 FK4nz2&4
B (82)burden 制造费用 u=p ;A1oy
B (83)business center 经营中心
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B (84)business entity 营业个体 .b=M5JsyV
B (85)business unit 经营单位 tc+GR?-7W
B (86)buy-out management 管理性购买产权 ga4/,
B (87)by-product 副产品 Jngll
C (88)called-up share capital 催缴股本 Cfv L)f
C (89)capacity 生产能力 h(C#\{V
C (90)capacity ratios 生产能力比率 P!`Q_h6a
C (91)capital 资本 ,!o\),N
C (92)capital assets pricing model资本资产计价模式 C m,*bgX
C (93)capital commitment 承诺资本 *r)zBr
C (94)capital employed 已运用的资本 SREDM
C (95)capital expenditure 资本支出 9;E%U2T7
C (96)capital expenditureauthorization 资本支出核准 9f\aoVX
C (97)capital expenditure control 资本支出控制 W~XV
C (98)capital expenditure proposal资本支出申请 v
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C (99)capital funding planning 资本基金筹集计划 =:xV(GK}
C (100)capital gain 资本收益 2*~JMbm
C (101)capital investment appraisal资本投资评估 R-r+=x&
C (102)capital maintenance 资本保全 %Y)PH-z
C (103)capital resource planning 资本资源计划 Zu2m%=J`
C (104)capital surplus 资本盈余 baUEsg[~V
C (105)capital turnover 资本周转率 KKeb ioW
C (106)card 记录卡 Bi9
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C (107)cash 现金 ]y1$F
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C (108)cash account 现金账户 #}[Sj-Vp
C (109)cash book 现金账薄 >,w\lf9
C (110)cash cow 金牛产品 TTA{#[=7
C (111)cash flow 现金流量 _ 6+,R
C (112)cash discounted 现金贴现 "4Vi=* 2V
C (113)cash flow budget 现金流量预算
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C (114)cash flow statement 现金流量表 %5Q7 #xU
C (115)cash ledger 现金分类账 J)7,&Gc6
C (116)cash limit 现金限额 _1w.B8Lyz@
C (117)CCA 现时成本会计 (uuEjM$3%
C (118)center 中心 EuKrYY]
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C (119)changeover time 变更时间 E"9/YWv
C (120)chartered entity 特许经济个体 %fn'iKCB
C (121)cheque 支票 _/QKWk&j
C (122)cheque register 支票登记薄 ~>}dse
C (123)coin analysis 零钱分类 I,],?DQX2)
C (124)classification 分类 Gx(K N57D
C (125)clock card 工时卡 7
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C (126)code 代码 x*,q
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C (127)commitment accounting 承诺确认会计 Ak\D6eHcB
C (128)common cost 共同成本 C|.$L
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C (129)company limited byguarantee 有限担保责任公司 bik] JIM
C (130)company limited shares 股份有限公司 ND9n1WZ&x
C (131)competitive position 竞争能力状况 K,lK\^y
C (132)concept 概念
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C (133)conglomerate 跨行业企业 ~_dBND?
C (134)consistency concept 一致性概念 gZ`#tlA~
C (135)consolidated accounts 合并报表 ~,1-$#R
C (136)consolidation accounting 合并会计 <eud#v
C (137)consortium 财团 gqO%^b)6
C (138)contingency plan 应急计划 KV^:sxU
C (139)contingent liabilities 或有负债 7})!>p )
C (140)continuous operation 连续生产 WL)_8!
C (141)contra 抵消 +,vJ7
C (142)contract cost 合同成本 {|Mxvp*Hg
C (143)contract costing 合同成本计算 k$$S!qi#
C (144)contribution 贡献毛益 X*0eN3o.
C (145)contribution centre 贡献中心 &;NNUT>Q
C (146)contribution chart 贡献图 GDo)6du
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 YWcui+4p}
C (148)contribution to salesration 贡献毛益对销售比率 T(sG.%
C (149)control 控制 ?FY@fO?es
C (150)control account 控制帐户 26('V `N
C (151)control limits 控制限度 $.r}g\43P
C (152)controllability concept 可控制概念 dFI.`pB
C (153)controllable cost 可控制成本 HonAK
C (154)conversion cost 加工成本 6S! lD=
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 +e\:C~2f28
C (156)corporate appraisal 公司评估 :r
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C (157)corporate planning 公司计划 %4r!7X|O<
C (158)corporate social reporting 公司社会报告 '$kS]U
C (159)corporation 股份公司 0f=N3)
C (160)cost 成本 C~
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C (161)cost account 成本帐户 bY"eC i{K
C (162)cost accounting 成本会计 T|BY00Sz`
C (163)cost accounting manual 成本手册 IJ
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C (164)cost accounts calendar 成本报表的日历时间 5Re`D|8
C (165)cost adjustment 成本调整 72s$
C (166)cost allocation 成本分配 ?4wehcZz
C (167)cost apportionment 成本分摊 mk[d7Yt{O
C (168)cost attribution 成本归属 ;K)?:
C (169)cost audit 成本审计
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C (170)cost behaviour 成本性态 "u,~yxYWl
C (171)cost benefit analysis 成本效益分析 8ZNd|\
C (172)cost center 成本中心 8&2gM
C (173)cost driver 成本动因