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注会《审计》英语常用词汇 c[J?`8
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1.audit 审计 1DgRV7
2.attestation 鉴证 $s+/OgG4H
3.credibility 可信赖程度 (RVe,0y
4.audit of financial statements 财务报表审计 SK
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5.agreed-upon procedures 执行商定程序 ;$,=VB:'
6.high levels of assurance 高水平保证 +wc8rE6+W
7.compilation 编制 ?g^42IYG
8.reliability 可靠性 w=:o//~6j
9.relevance 相关性 k>E^FB=
10.professional skepticism 职业谨慎 CX?q%o2b
11.objectivity 客观性 iGB1f*K
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12. professional competence 专业胜任能力 3n;>k9{
13.Senior/CPA-in-charge 项目经理 94VtGg=b}
14.audit engagement letter 业务约定书 }A jE- K{
15.recurring audit 连续审计 \~m\pf?
16.the client 委托人 uP, iGA
17.change CPA 更换注册会计师 ${m;x: '
18.the existing CPA 现任注册会计师 SW5V:|/
19.the successor CPA 后任注册会计师 3}aKok"k
20.the preceding CPA前任注册会计师 %]7'
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21.issue the audit report 出具审计报告 h ` qlI1]
22.expert 专家 /By:S/[1pL
23.the board of directors 董事会 X)oxNxZ[A
24.knowledge of the entity‘ s business 了解被审计单位情况 }py)EI,U
25.assess material misstatement risks评估重大错报风险 xfoQx_]$Im
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 Zc 9@G-
27.a general knowledge of —— 初步了解―――的情况 9<n2-l|)
28.a more knowledge of—— 进一步了解的情况 @<kY,ox@~
29.the prior year‘s working papers 以前年度工作底稿 ?M!Mb-C[
30.minutes of meeting 会议纪要 -p.c8B
31.business risks 经营风险 ,]`|2 j
32.appropriateness 适当性 6_|iXs(&
33.accounting estimate 会计估计 B@cC'F
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34.management representations 管理层声明 q9Zp8&<EqH
35.going concern assumption 持续经营假设 5~D(jHY;
36.audit plan 审计计划 4`yE'%6.}
37.significant audit areas 重点审计领域 SU,G0.
38.error 错误
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39.fraud舞弊 F+o4f3N
40.modified or additional procedures 修改或追加审计程序 ,w`g+ 9v
41.misappropriation of assets 侵占资产 Kzw br?&z
42.transactions without substance 虚假交易 P5Lb)9_Jw
43.unusual pressures 异常压力 0JFS%Yjw[
44.the suspected noncompliance 涉嫌存在违法行为 88Nx/:#Y*
45.materialiy 重要性 aVB/CoM9
46.exceed the materiality level 超过重要性水平 #[f]-c(!
47.approach the materiality level 接近重要性水平 v[;R(pt?
48.an acceptably low level 可接受水平 $%BI8_
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 nQGl]2
50.misstatements or omissions 错报或漏报 w*?SGW
51.aggregate 总计 lfvt9!SJ+/
52.subsequent events 期后事项 %k%%3L,
53.adjust the financial statements 调整财务报表 /!Ay12lKE}
54.perform additional audit procedures 实施追加的审计程序 "@z X{^:
55.audit risk 审计风险 'oKen!?A
56.detection risk 检查风险 9?X8H1
57.inappropriate audit opinion 不适当的审计意见 X)e#=w!fi3
58.material misstatement 重大的错报 {W+IUvn
59.tolerable misstatement 可容忍错报 BG|m5f
60.the acceptable level of detection risk 可接受的检查风险 Qb%o%z?hee
61.assessed level of material misstatement risk 重大错报风险的评估水平 p{
Xde
62.simall business 小规模企业 k5M5bH',
63.accounting system 会计系统 GY>G}bfh
64.test of control 控制测试 Mj&G5R~_
65.walk-through test 穿行测试 |`ya+/ff+
66.communication 沟通 pfBe24q
67.flow chart 流程图 Hf/ZaBn
68.reperformance of internal control 重新执行 \sMe2OL#z
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 )J*M{Gm 6i
71.assertions 认定 arIEd VfNa
72.esistence 存在 HQvJ*U4++
73.occurrence 发生 ]p8zT|bv
74.completeness 完整性 p}oGhO&=
75.rights and obligations 权利和义务 y'aK92pF:
76.valuation and allocation 计价和分摊 }u9#S
77.cutoff 截止 >.M>,m\
78.accuracy 准确性
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79.classification 分类 rD+mI/_J`
80.inspection 检查 @(bg#
81.supervision of counting 监盘 5U-SIG*
82.observation 观察
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83.confirmation 函证 O8OAXRt/Y
84.computation 计算 rFUR9O.{E
85.analytical procedures 分析程序 ,,SV@y;
86.vouch 核对 V/3@iOwD
87.trace 追查 :8K}e]!c1
88.audit sampling 审计抽样 fat;5XL@
89.error 误差 wn^#`s!]U
90.expected error 预期误差 4O{G^;
91.population 总体 T>f6V 5
92.sampling risk 抽样风险 zauDwV=
93.non- sampling risk 非抽样风险 +h@.P B^`~
94.sampling unit 抽样单位 tr5
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95.statistical sampling 统计抽样 k#bG&BF
96.tolerable error 可容忍误差 `OfD^Q=
97.the risk of under reliance 信赖不足风险 ;L,i">_%u[
98.the risk of over reliance 信赖过度风险 'hE'h?-7
99.the risk of incorrect rejection 误拒风险 B0U(B\~Y
100. the risk of incorrect acceptance 误受风险 QChncIqc
101.working trial balance 试算平衡表 LSo*JO6
102.index and cross-referencing 索引和交叉索引 )s,LFIy<A
103.cash receipt 现金收入 "~=-Q#xO
104.cash disbursement 现金支出 35Fxzj $
105.bank statement 银行对账单 &|j0GP&
106.bank reconciliation 银行存款余额调节表 5 w(nttYH
107.balance sheet date 资产负债表日 /oW]? 9
108.net realizable value 可变现净值 $*VZa3B\
109.storeroom 仓库 T/A2Y+@N;
110.sale invoice 销售发票 CuD}Uo+u
111.price list 价目表 _RzFh
112.positive confirmation request 积极式询证函 #}Yrxf
113.negative confirmation request 消极式询证函 ~`Rar2%B
114.purchase requisition 请购单 X;H\u6-|>6
115.receiving report 验收报告 @I}VD\pF
116.gross margin 毛利 cnS;9=,&
117.manufacturing overhead 制造费用 .XqeO@z
118.material requisition 领料单 }K8e(i6z
119.inventory-taking 存货盘点 O/|))H?C
120.bond certificate 债券 <#J5.I 1
121.stock certificate 股票 ;DSH$'1i
122.audit report 审计报告 7Q]c=i cg
123.entity 被审计单位 O2\(:tvw
124.addressee of the audit report 审计报告的收件人 CIz0Gjtx6m
125.unqualified opinion 无保留意见 J$sBfOD
126.qualified opinion 保留意见 ;p2b^q'
127.disclaimer of opinion 无法表示意见 #CPLvg#
128.adverse opinion 否定意见 >s 6ye
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A (1)ABC 作业基础成本计算 xL1Li]fM!'
A (2)absorbed overhead 已吸收制造费用 #M{qMJHDo
A (3)absorption costing 吸收成本计算 `3i<jZMG
A (4)account 账户,报表 xu_,0ZT]{
A (5)accounting postulate 会计假设 H0#=oJr$)W
A (6)accounting series release 会计公告文件 $'I&u
A (7)accounting valuation 会计计价 ~uH_y-
A (8)account sale 承销清单 `<yQ`Y_X
A (9)accountability concept 经营责任概念 z~X
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A (10)accountancy 会计职业 +}N'Xa/Jt
A (11)accountant 会计师 yhYF "~CM
A (12)accounting 会计 5?F5xiW
A (13)agency cost 代理成本 Db<#gH
A (14)accounting bases 会计基础 %s"&|32
A (15)accounting manual 会计手册 b~}$Ch3ymW
A (16)accounting period 会计期间 nX 9]dz
A (17)accounting policies 会计方针 /zt M'
A (18)accounting rate of return 会计报酬率 EwX&Cj".
A (19)accounting reference date 会计参照日 w8>h6x"
A (20)accounting reference period 会计参照期间 `:Gzjngc
A (21)accrual concept 应计概念 k'PvTWR
A (22)accrual expenses 应计费用 ;<N:! $p
A (23)acid test ration 速动比率(酸性测试比率) }rI:pp^KS
A (24)acquisition 购置 &}[P{53sr
A (25)acquisition accounting 收购会计 9M;t4Um
A (26)activity based accounting 作业基础成本计算 GE(~d '
A (27)adjusting events 调整事项 i?Pnyi
A (28)administrative expenses 行政管理费 }a$.ngP
A (29)advice note 发货通知 ^e_LnJ+
A (30)amortization 摊销 Fu_I0z
A (31)analytical review 分析性检查 w+>+hq
A (32)annual equivalent cost 年度等量成本法 Rz
jUrt
A (33)annual report and accounts 年度报告和报表 ?T2>juf]5~
A (34)appraisal cost 检验成本 E#!!tH`lgg
A (35)appropriation account 盈余分配账户 xsB0LUt
A (36)articles of association 公司章程细则 sde>LZet/
A (37)assets 资产 7Vsp<s9bj
A (38)assets cover 资产保障 oD V6[e
A (39)asset value per share 每股资产价值
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A (40)associated company 联营公司 s91[@rh/
A (41)attainable standard 可达标准 @2/|rq
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A (42)attributable profit 可归属利润 <-!1`@l>
A (43)audit 审计 3y6\0|{1
A (44)audit report 审计报告 `,-mXxTNT
A (45)auditing standards 审计准则 A vq+s.h
A (46)authorized share capital 额定股本 8
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A (47)available hours 可用小时 L)bMO8JH~m
A (48)avoidable costs 可避免成本 ![^pAEgx
B (49)back-to-back loan 易币贷款 uy's eJ
B (50)backflush accounting 倒退成本计算 R,G*]/r`
B (51)bad debts 坏帐 qU7_%Z
B (52)bad debts ratio 坏帐比率 |MFAP!rycS
B (53)bank charges 银行手续费 yl~_~<s6
B (54)bank overdraft 银行透支 ZrTB%
B (55)bank reconciliation 银行存款调节表 )&c#?wx'w
B (56)bank statement 银行对账单 hr}f5Z)^v
B (57)bankruptcy 破产 X`KSj
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B (58)basis of apportionment 分摊基础 tO8\} u4c
B (59)batch 批量 O`9c!_lis
B (60)batch costing 分批成本计算 `SFeln{1B
B (61)beta factor B(市场)风险因素 t\K
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B (62)bill 账单 p0bWzIH
B (63)bill of exchange 汇票 `y3'v]
B (64)bill of landing 提单 &2y4k"B&)
B (65)bill of materials 用料预计单 cK+TE8ao
B (66)bill payable 应付票据 s2{SbOBis
B (67)bill receivable 应收票据 x 3=1/#9
B (68)bin card 存货记录卡 d
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B (69)bonus 红利 b$,Hlh,^
B (70)book-keeping 薄记 z6iKIw
$
B (71)Boston classification 波士顿分类 2+g
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B (72)breakeven chart 保本图 HE,L8
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B (73)breakeven point 保本点 [j+:2@
B (74)breaking-down time 复位时间 I "AjYv4R
B (75)budget 预算 js<d"m*
B (76)budget center 预算中心 [i`
B (77)budget cost allowance 预算成本折让 AU$~Ap*rsa
B (78)budget manual 预算手册 TlS? S+
B (79)budget period 预算期间 Tu#;Y."T
B (80)budgetary control 预算控制 iYSt
l
B (81)budgeted capacity 预算生产能力 "l56?@- x
B (82)burden 制造费用 ^)Hf%
B (83)business center 经营中心 XMuZ}u[U
B (84)business entity 营业个体 B$_4ul\)
B (85)business unit 经营单位 JpC'(N
B (86)buy-out management 管理性购买产权 [s>3xWZ+a
B (87)by-product 副产品 w(Z ?j%b
C (88)called-up share capital 催缴股本 JXK\mah
C (89)capacity 生产能力 OoSk^U)
C (90)capacity ratios 生产能力比率 ! I@w3`
C (91)capital 资本 vFVUdxPOw
C (92)capital assets pricing model资本资产计价模式 'QCIKCn<
C (93)capital commitment 承诺资本 \Fz9O-jb4
C (94)capital employed 已运用的资本 v|%41xOsr
C (95)capital expenditure 资本支出 UphTMyn3
C (96)capital expenditureauthorization 资本支出核准 Jj-\Eb?
C (97)capital expenditure control 资本支出控制 _RbfyyaN
C (98)capital expenditure proposal资本支出申请 *): |WDR
C (99)capital funding planning 资本基金筹集计划 9(N
C (100)capital gain 资本收益 :<qe2Z5k
C (101)capital investment appraisal资本投资评估 '47
b"uV
C (102)capital maintenance 资本保全 AHb_B gOU*
C (103)capital resource planning 资本资源计划 <b:%o^
C (104)capital surplus 资本盈余 q-
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C (105)capital turnover 资本周转率 n%&L&G
C (106)card 记录卡 _!03;zrO
C (107)cash 现金 5*YoK)2J
C (108)cash account 现金账户 ?F"o+]i+^
C (109)cash book 现金账薄 4XN
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C (110)cash cow 金牛产品 )d2Z g
C (111)cash flow 现金流量 }iUK`e
C (112)cash discounted 现金贴现 /f3/}x!po
C (113)cash flow budget 现金流量预算 x0
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C (114)cash flow statement 现金流量表 .k,j64
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C (115)cash ledger 现金分类账 9F/I",EA
C (116)cash limit 现金限额 "\b>JV5
C (117)CCA 现时成本会计 %Rk|B`ST
C (118)center 中心
BsQ;`2
C (119)changeover time 变更时间 cc[(w
#K
C (120)chartered entity 特许经济个体 Pd91<
L
C (121)cheque 支票 f7=MgFi
C (122)cheque register 支票登记薄 pDR~SxBXr
C (123)coin analysis 零钱分类 v
Y[s#*+
C (124)classification 分类 tIuM9D{P
C (125)clock card 工时卡 hd)Jq'MCS
C (126)code 代码 Q|(}rIWOQA
C (127)commitment accounting 承诺确认会计 &6x(%o|
C (128)common cost 共同成本 ;
I>nA6A
C (129)company limited byguarantee 有限担保责任公司 LZykc
c9g
C (130)company limited shares 股份有限公司 \O|SPhaIf
C (131)competitive position 竞争能力状况 t dm7MPM
C (132)concept 概念 "V|Rq]_+%
C (133)conglomerate 跨行业企业 is<:}z
C (134)consistency concept 一致性概念 #1<m\z 7l
C (135)consolidated accounts 合并报表 N*Aw-\Bk
C (136)consolidation accounting 合并会计 +A3/^C0
C (137)consortium 财团 5|H;%T3_
C (138)contingency plan 应急计划 \dk1a
C (139)contingent liabilities 或有负债 @;/Pl>$|'G
C (140)continuous operation 连续生产 l9.`2d]o
C (141)contra 抵消 ;+
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C (142)contract cost 合同成本 ~apt
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C (143)contract costing 合同成本计算 K.
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C (144)contribution 贡献毛益 4S_f2P2J
C (145)contribution centre 贡献中心 {T4_Xn -I
C (146)contribution chart 贡献图 z$1RD)TQB
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 0+>g/>
C (148)contribution to salesration 贡献毛益对销售比率 A0{xt*g
C (149)control 控制 zj`c%9N+
C (150)control account 控制帐户 ,&o9\|ih7]
C (151)control limits 控制限度 I{IB>j}8
C (152)controllability concept 可控制概念 Ng
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C (153)controllable cost 可控制成本 !<w6j-S
C (154)conversion cost 加工成本 ,P~e)<.
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 -nb U5o
C (156)corporate appraisal 公司评估 jX7K-L
C (157)corporate planning 公司计划 O/~T+T%
C (158)corporate social reporting 公司社会报告 xQFRM aQE
C (159)corporation 股份公司 S@,/$L
C (160)cost 成本 ;As~TGiT
C (161)cost account 成本帐户 v`S5[{6
C (162)cost accounting 成本会计 Thggas,
C (163)cost accounting manual 成本手册 o-<i+ To%
C (164)cost accounts calendar 成本报表的日历时间 {Ydhplg{
C (165)cost adjustment 成本调整
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C (166)cost allocation 成本分配 0LQRQuh1
C (167)cost apportionment 成本分摊 (TeH)j!
C (168)cost attribution 成本归属 ;j0.#P:a
C (169)cost audit 成本审计 kepuh%KY[
C (170)cost behaviour 成本性态 | R,dsBd
C (171)cost benefit analysis 成本效益分析 8{4'G$6
C (172)cost center 成本中心 RRO@r}A!y
C (173)cost driver 成本动因