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注会《审计》英语常用词汇 FUzIuz 6
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1.audit 审计 .#R\t 7m%
2.attestation 鉴证 8[i#x|`g
3.credibility 可信赖程度 nd
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4.audit of financial statements 财务报表审计 24{!j[,q@
5.agreed-upon procedures 执行商定程序 ~Nf01,F
6.high levels of assurance 高水平保证 ul~>eZ
7.compilation 编制 dDN#>|
8.reliability 可靠性 0gPz|v>z
9.relevance 相关性 QC0^G,9.
10.professional skepticism 职业谨慎 LXj2gsURu%
11.objectivity 客观性 Be+'&+
12. professional competence 专业胜任能力 FRI<A8
13.Senior/CPA-in-charge 项目经理 Tz .!
14.audit engagement letter 业务约定书 lbrob' '+
15.recurring audit 连续审计 DUf=\p6`f
16.the client 委托人 :T3I"
17.change CPA 更换注册会计师 \&]M \
18.the existing CPA 现任注册会计师 FH}n]T
19.the successor CPA 后任注册会计师 1 GUF,A+_O
20.the preceding CPA前任注册会计师 GL&ri!,
21.issue the audit report 出具审计报告 ~/1kCZB
22.expert 专家 lZCvH1&"
23.the board of directors 董事会 &n|!
'/H
24.knowledge of the entity‘ s business 了解被审计单位情况 %?+A.0]E
25.assess material misstatement risks评估重大错报风险 8r / ]Q
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 X5U.8qI3
27.a general knowledge of —— 初步了解―――的情况 XOzPi*V**
28.a more knowledge of—— 进一步了解的情况 <4}zl'.
29.the prior year‘s working papers 以前年度工作底稿 zsA6(?)u
30.minutes of meeting 会议纪要 i_ws*7B<
31.business risks 经营风险 X>OO4SV
32.appropriateness 适当性 fV*x2g7w
33.accounting estimate 会计估计 =-jkp
34.management representations 管理层声明 x P{L%.
35.going concern assumption 持续经营假设 W"4E0!r
36.audit plan 审计计划 4xhV
+Y
37.significant audit areas 重点审计领域 QQPbKok>
38.error 错误 +B^/ =3P
39.fraud舞弊 e8gJ }8Fj
40.modified or additional procedures 修改或追加审计程序 tu6oa[s
41.misappropriation of assets 侵占资产 =Z_\8qc
42.transactions without substance 虚假交易 dluNA(Xc-
43.unusual pressures 异常压力 |J2_2a/"
44.the suspected noncompliance 涉嫌存在违法行为 qC?J
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45.materialiy 重要性 4]nU%`Z1w
46.exceed the materiality level 超过重要性水平 wl^bvHG
47.approach the materiality level 接近重要性水平 )hK5_]"lmj
48.an acceptably low level 可接受水平 yXS ~PG
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 .:
Bjs*
50.misstatements or omissions 错报或漏报 raY5 nc{
51.aggregate 总计 /%}+FMj
52.subsequent events 期后事项 sLK J<=0i
53.adjust the financial statements 调整财务报表 rklr^ e
54.perform additional audit procedures 实施追加的审计程序 mbv\Gn#>
55.audit risk 审计风险 Rct|"k_"Ys
56.detection risk 检查风险 .g D
Wv
57.inappropriate audit opinion 不适当的审计意见 W%b<(T;
58.material misstatement 重大的错报 * X\i=
K!
59.tolerable misstatement 可容忍错报 S6,AY(V
60.the acceptable level of detection risk 可接受的检查风险 l5Z=aW Q
61.assessed level of material misstatement risk 重大错报风险的评估水平 ~\4l*$3(^
62.simall business 小规模企业 LtbL[z>]
63.accounting system 会计系统 2<>n8 K
64.test of control 控制测试 7^'TU=ss_
65.walk-through test 穿行测试 F6h3M~uR
66.communication 沟通 UBqA[9
67.flow chart 流程图 B)
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68.reperformance of internal control 重新执行 7}-.U=tnP
69.audit evidence 审计证据 67%eAS
70.substantive procedures 实质性程序 pl
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71.assertions 认定 ?{%P9I
72.esistence 存在 @!fy24R]D
73.occurrence 发生 ,)'!E^n
74.completeness 完整性 *XS@Ku
75.rights and obligations 权利和义务 85$MHod}[,
76.valuation and allocation 计价和分摊 j(F%uUpN
77.cutoff 截止 !I]fNTv<
78.accuracy 准确性 %75|+((fC
79.classification 分类 pez*kU+9
80.inspection 检查 o,9E~Q '`{
81.supervision of counting 监盘 5 g99t$p9
82.observation 观察
7oA$aJQ
83.confirmation 函证 ?H eC+=/Z
84.computation 计算 ?|TVz!3
85.analytical procedures 分析程序 |TF,Aj
86.vouch 核对 *!%y.$\cE
87.trace 追查 iq,qf)BY.|
88.audit sampling 审计抽样 U`K5 DZ~
89.error 误差 (ZQ{%-i?qR
90.expected error 预期误差 GV6!`@<
91.population 总体 WRZi^B8@
92.sampling risk 抽样风险 a1M-F3
93.non- sampling risk 非抽样风险 }|H]>U&
94.sampling unit 抽样单位 '@2pOq
95.statistical sampling 统计抽样 78#j e=MDg
96.tolerable error 可容忍误差 Gv>,Ad
ka
97.the risk of under reliance 信赖不足风险 #!rng]p
98.the risk of over reliance 信赖过度风险 w;0NtV|
99.the risk of incorrect rejection 误拒风险 \:4WbM:B
100. the risk of incorrect acceptance 误受风险 .x$+R%5U
101.working trial balance 试算平衡表 4pV.R5:
102.index and cross-referencing 索引和交叉索引 `B) ~
103.cash receipt 现金收入
{5-4^|!
104.cash disbursement 现金支出 X3(:)zUL
105.bank statement 银行对账单 Namw[TgJ
106.bank reconciliation 银行存款余额调节表 gC;y>YGP
107.balance sheet date 资产负债表日 '[I_Iu#,
108.net realizable value 可变现净值 P[ n`X
109.storeroom 仓库 sI/Hcm
110.sale invoice 销售发票 7A8jnq7m/
111.price list 价目表 "@W0Lk[
112.positive confirmation request 积极式询证函 ]p(+m_F
113.negative confirmation request 消极式询证函 \v9IbU*js
114.purchase requisition 请购单 )b"H]"
115.receiving report 验收报告 zBay 3a
116.gross margin 毛利 JTNQz
117.manufacturing overhead 制造费用 @Rj&9/\L
118.material requisition 领料单 F)j-D(c4
119.inventory-taking 存货盘点 15r,_Gp8
120.bond certificate 债券 zHG
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121.stock certificate 股票 6/hY[a!
122.audit report 审计报告 5,I'6$J
123.entity 被审计单位 UMm<HQ
124.addressee of the audit report 审计报告的收件人 Y"D'|i
125.unqualified opinion 无保留意见 PH9MB
126.qualified opinion 保留意见 R3d>|`) +
127.disclaimer of opinion 无法表示意见 />Tyiy]2uu
128.adverse opinion 否定意见 Xl
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A (1)ABC 作业基础成本计算 I7 pxi$8f
A (2)absorbed overhead 已吸收制造费用 b9)%,3-
A (3)absorption costing 吸收成本计算 M<r'j $g
A (4)account 账户,报表 699z@>$}
A (5)accounting postulate 会计假设 " _jIqj6C
A (6)accounting series release 会计公告文件 SOE#@{IXBa
A (7)accounting valuation 会计计价 \o?zL7
A (8)account sale 承销清单 IQMk :
A (9)accountability concept 经营责任概念 ,]i
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A (10)accountancy 会计职业 @j`_)Y\
A (11)accountant 会计师 D5\$xdlJy
A (12)accounting 会计 L^KGY<hp4
A (13)agency cost 代理成本 + G"=1sxJ
A (14)accounting bases 会计基础 Kw3fpNd
A (15)accounting manual 会计手册 e-,U@_B
A (16)accounting period 会计期间 !(*mcYA*W
A (17)accounting policies 会计方针 ~7Kqc\/H&I
A (18)accounting rate of return 会计报酬率 }+nC}A"BC
A (19)accounting reference date 会计参照日 Id
*Gs>4U
A (20)accounting reference period 会计参照期间 w8w
F;:>
A (21)accrual concept 应计概念 ~&Ca
C
A (22)accrual expenses 应计费用 W*QD'
A (23)acid test ration 速动比率(酸性测试比率) *SzP7]1m
A (24)acquisition 购置 v/c8P\
A (25)acquisition accounting 收购会计 8U/q3@EC
A (26)activity based accounting 作业基础成本计算 HDIB GG~
A (27)adjusting events 调整事项 _YWw7q
A (28)administrative expenses 行政管理费 sT[)r]`T
A (29)advice note 发货通知 RU,f|hB4
A (30)amortization 摊销 1Z'cL~9
A (31)analytical review 分析性检查 3q R@$pm
A (32)annual equivalent cost 年度等量成本法 5znLpBX<N
A (33)annual report and accounts 年度报告和报表 xH;qJRHa
A (34)appraisal cost 检验成本 M
E[Wg\
A (35)appropriation account 盈余分配账户 T3[\;ib}
A (36)articles of association 公司章程细则 KM g`O3_16
A (37)assets 资产 )pjd*+V
A (38)assets cover 资产保障 E8T4Nh_
A (39)asset value per share 每股资产价值 o*:VG\#Z6
A (40)associated company 联营公司 p.n]y=o.)
A (41)attainable standard 可达标准 r) T^ Td1
x1Q}B
A (42)attributable profit 可归属利润 v'a]SpE5
A (43)audit 审计 hqnJ@N$yY
A (44)audit report 审计报告 ;9q3FuR
A (45)auditing standards 审计准则 f-y4V}
A (46)authorized share capital 额定股本 W,`u5gbT
A (47)available hours 可用小时 !
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A (48)avoidable costs 可避免成本 U#ueG
B (49)back-to-back loan 易币贷款 p>Ju)o
B (50)backflush accounting 倒退成本计算 q]0a8[]3
B (51)bad debts 坏帐 x +!<_p
B (52)bad debts ratio 坏帐比率 brb8C%j}9
B (53)bank charges 银行手续费 4};!nYey!
B (54)bank overdraft 银行透支 fPiq
B (55)bank reconciliation 银行存款调节表 z_*]joL
B (56)bank statement 银行对账单 'd]9u9u
B (57)bankruptcy 破产 r62x*?/
B (58)basis of apportionment 分摊基础 f62z9)`^
B (59)batch 批量 2xZg, \
B (60)batch costing 分批成本计算 B cX}[?c
B (61)beta factor B(市场)风险因素 b\7-u-
B (62)bill 账单 z tHGY
B (63)bill of exchange 汇票 n4 KiC!*i0
B (64)bill of landing 提单 Bg-C:Ok2'
B (65)bill of materials 用料预计单 -DlKFN
B (66)bill payable 应付票据 V-}d-Y
B (67)bill receivable 应收票据 7,!Mmu
B (68)bin card 存货记录卡 owCQ71Q
B (69)bonus 红利 o$\{&:y
B (70)book-keeping 薄记 +o?.<[>!GR
B (71)Boston classification 波士顿分类 'AF2:T\
B (72)breakeven chart 保本图 D=mU!rjr1
B (73)breakeven point 保本点 -3qB
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B (74)breaking-down time 复位时间 nR6~oB{-
B (75)budget 预算 0(Vbji
B (76)budget center 预算中心 i`gsT[JQRX
B (77)budget cost allowance 预算成本折让 h76#HUBr!
B (78)budget manual 预算手册 wHBkaPO!
B (79)budget period 预算期间 E(4ti]'4
B (80)budgetary control 预算控制 UY5ia4_D
B (81)budgeted capacity 预算生产能力 4adCMfP7.
B (82)burden 制造费用 m1gJ"k6
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B (83)business center 经营中心 ; QR|v
B (84)business entity 营业个体 -vGyEd7
B (85)business unit 经营单位 _R1UEE3M
B (86)buy-out management 管理性购买产权 ;} gvBI2e
B (87)by-product 副产品 %Wom]/&,'
C (88)called-up share capital 催缴股本 Nn
?B D4i
C (89)capacity 生产能力 nqBZp N^
C (90)capacity ratios 生产能力比率 k!xi
(l<C
C (91)capital 资本 2K..
;A$
C (92)capital assets pricing model资本资产计价模式 T5z %X:VD(
C (93)capital commitment 承诺资本 elWN-~
C (94)capital employed 已运用的资本 2
L%d,Ta>
C (95)capital expenditure 资本支出 c?}C{
C (96)capital expenditureauthorization 资本支出核准 >RHK6c
C (97)capital expenditure control 资本支出控制 *na7/ysT<
C (98)capital expenditure proposal资本支出申请 (
]AErz+
C (99)capital funding planning 资本基金筹集计划 Jb6rEV>
C (100)capital gain 资本收益 !}"npUgE
C (101)capital investment appraisal资本投资评估 E;$t|~#
C (102)capital maintenance 资本保全 'M_8U0k
C (103)capital resource planning 资本资源计划 S5"xb
C (104)capital surplus 资本盈余 D,mFme
C (105)capital turnover 资本周转率 j~\\,fl=
C (106)card 记录卡 BC(f1
C (107)cash 现金 v%/8pmZw;
C (108)cash account 现金账户 <s9Sx>Zb
C (109)cash book 现金账薄 C
UnZ}@?d
C (110)cash cow 金牛产品 bC$n+G>6k
C (111)cash flow 现金流量 (8GJLs 8
C (112)cash discounted 现金贴现 IQGIU3O
C (113)cash flow budget 现金流量预算 E5jK}1t4V
C (114)cash flow statement 现金流量表 jS5e"LMIq
C (115)cash ledger 现金分类账 ZZ!d:1'7
C (116)cash limit 现金限额 8<^[xe
C (117)CCA 现时成本会计 ,T|iA/c
C (118)center 中心 F
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J(+
C (119)changeover time 变更时间 ppR_y
C (120)chartered entity 特许经济个体 56>Zqtp*
C (121)cheque 支票 l2gI2Cioa
C (122)cheque register 支票登记薄 pA4/'7nCl
C (123)coin analysis 零钱分类 &'WgBjP
C (124)classification 分类 n-Dr/c4
C (125)clock card 工时卡 WN>.+qM~8
C (126)code 代码 g|"z'_
C (127)commitment accounting 承诺确认会计 QDBptI:
C (128)common cost 共同成本 5iG|C ~
C (129)company limited byguarantee 有限担保责任公司 T >g1!
-^
C (130)company limited shares 股份有限公司 Lg9]kpOpa
C (131)competitive position 竞争能力状况 bkmX@+Pe
C (132)concept 概念 q1r\60M
C (133)conglomerate 跨行业企业 Oq*a4_R'YV
C (134)consistency concept 一致性概念 Vn];vN
C (135)consolidated accounts 合并报表 ClaYy58v
C (136)consolidation accounting 合并会计 E4}MvV=
C (137)consortium 财团 &|9mM=^
C (138)contingency plan 应急计划 8}xU]N#EV
C (139)contingent liabilities 或有负债 JR
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C (140)continuous operation 连续生产 ovm*,La)g
C (141)contra 抵消 L
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C (142)contract cost 合同成本 LMsbTF@E
C (143)contract costing 合同成本计算 Y
+HVn0~qz
C (144)contribution 贡献毛益 0Yfk/}5
C (145)contribution centre 贡献中心 \M:,Vg
C (146)contribution chart 贡献图 u+(e,
t
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 m"86O:S#d
C (148)contribution to salesration 贡献毛益对销售比率 r\_rnM)_xN
C (149)control 控制 n0!S;HH-
C (150)control account 控制帐户 aFIet55o
C (151)control limits 控制限度 lCd^|E
C (152)controllability concept 可控制概念 _[0Ugfz(
C (153)controllable cost 可控制成本 ZJy
D/9y
C (154)conversion cost 加工成本 5
mER&SX
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Cgq9~U !
C (156)corporate appraisal 公司评估 MAJvjgd..
C (157)corporate planning 公司计划 vk{4:^6.TV
C (158)corporate social reporting 公司社会报告 F
b`V.
C (159)corporation 股份公司 #n2GW^x
C (160)cost 成本 fQOaTsyA
C (161)cost account 成本帐户 kwWO1=ikz@
C (162)cost accounting 成本会计 t:m
t9}$d
C (163)cost accounting manual 成本手册 XKk
s j!'B
C (164)cost accounts calendar 成本报表的日历时间 BOt\"N
C (165)cost adjustment 成本调整 `q$DNOrS
C (166)cost allocation 成本分配 (c(?s`;
C (167)cost apportionment 成本分摊 ip1jY!
C (168)cost attribution 成本归属 (O?z6g
C (169)cost audit 成本审计 dN\pe@#lKP
C (170)cost behaviour 成本性态
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C (171)cost benefit analysis 成本效益分析 |
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C (172)cost center 成本中心
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C (173)cost driver 成本动因