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注会《审计》英语常用词汇 YSs)HV.8
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1.audit 审计
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2.attestation 鉴证 osciZ'~
3.credibility 可信赖程度 *xc_k"\
4.audit of financial statements 财务报表审计 B6=ebM`q
5.agreed-upon procedures 执行商定程序 Bm.afsM;
6.high levels of assurance 高水平保证 Q.bXM?V)
7.compilation 编制 i}b${no
8.reliability 可靠性 iy6On,UL
9.relevance 相关性 u*M*WpY
10.professional skepticism 职业谨慎 c[5>kQ-nq
11.objectivity 客观性 =Rui
12. professional competence 专业胜任能力 u@o3p*bQ
13.Senior/CPA-in-charge 项目经理 a7+BAma<
14.audit engagement letter 业务约定书 6} 9A0
15.recurring audit 连续审计 HJ2]xe09
16.the client 委托人 (]ORB0kl
17.change CPA 更换注册会计师 y]/{W}D
18.the existing CPA 现任注册会计师 A >x{\
19.the successor CPA 后任注册会计师 u+Li'Ug
20.the preceding CPA前任注册会计师 !u^(<.xJ
21.issue the audit report 出具审计报告 rO-Tr
22.expert 专家 Sh"} c2
23.the board of directors 董事会 4[6A~iC_
24.knowledge of the entity‘ s business 了解被审计单位情况 "8-]6p3u
25.assess material misstatement risks评估重大错报风险 9 Hm!B )Y
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 Tkd4nRo~
27.a general knowledge of —— 初步了解―――的情况 z_zr3XR9
28.a more knowledge of—— 进一步了解的情况 E_
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29.the prior year‘s working papers 以前年度工作底稿 -i58FJ`B
30.minutes of meeting 会议纪要 `+<5QtD
31.business risks 经营风险 40Du*5M
32.appropriateness 适当性 7c+u+Yet
33.accounting estimate 会计估计 %
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34.management representations 管理层声明 sI~{it#
35.going concern assumption 持续经营假设 4b 4nFRnH
36.audit plan 审计计划 ZJ!/49c*>
37.significant audit areas 重点审计领域 GE"#.J4z
38.error 错误 Q
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39.fraud舞弊 Jx'p\*
40.modified or additional procedures 修改或追加审计程序 bJ9>,,D
41.misappropriation of assets 侵占资产 \
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42.transactions without substance 虚假交易 50
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43.unusual pressures 异常压力 r|&qXb x
44.the suspected noncompliance 涉嫌存在违法行为 /P,J);Y
45.materialiy 重要性 W1Ht8uYG3
46.exceed the materiality level 超过重要性水平 ~_R=2t{u_
47.approach the materiality level 接近重要性水平 C[~b6UP
48.an acceptably low level 可接受水平 u{I)C0
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 Ij#?r2Z%
50.misstatements or omissions 错报或漏报 ?+51 B-
51.aggregate 总计 pTcm2-J
52.subsequent events 期后事项 C,K P!B{
53.adjust the financial statements 调整财务报表 Nn%{Ka
54.perform additional audit procedures 实施追加的审计程序 &C?]n.A
55.audit risk 审计风险 D7 .R
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56.detection risk 检查风险 37{mhU
57.inappropriate audit opinion 不适当的审计意见 7:;P>sF@
58.material misstatement 重大的错报 Cgt{5
59.tolerable misstatement 可容忍错报 GCc@
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60.the acceptable level of detection risk 可接受的检查风险 QarA.Ne~
61.assessed level of material misstatement risk 重大错报风险的评估水平 KO:o GUR
62.simall business 小规模企业 U{HJNftdpm
63.accounting system 会计系统 qdzc"-gH`
64.test of control 控制测试 A`IE8@&Z'
65.walk-through test 穿行测试 t+ Fm?
66.communication 沟通 pnDD9u-4;
67.flow chart 流程图 J8(v65
68.reperformance of internal control 重新执行 c^I_~OwaE
69.audit evidence 审计证据 = eYrz@,
70.substantive procedures 实质性程序 !x|Ok'izDL
71.assertions 认定 eFbr1I
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72.esistence 存在 Zs)HzOP)9
73.occurrence 发生 w,D(zk$
74.completeness 完整性 '@rGX+"
75.rights and obligations 权利和义务 s4t>/.;x
76.valuation and allocation 计价和分摊 +K]kGF
77.cutoff 截止 &rk/ya[
78.accuracy 准确性 r=<,`_@Y
79.classification 分类 }7k+tJ<
80.inspection 检查
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81.supervision of counting 监盘 T[L
82.observation 观察 |5`z;u7V
83.confirmation 函证 <[kdF")
84.computation 计算 BY6QJkI9x
85.analytical procedures 分析程序 W8R@Pf
86.vouch 核对 *tO7A$LDT
87.trace 追查 }JoCk{<31
88.audit sampling 审计抽样 Il>!C\hU
89.error 误差 h@t&n@8O?
90.expected error 预期误差 td&W>(3d
91.population 总体 ! ai, \
92.sampling risk 抽样风险 5&\Q0SX(~
93.non- sampling risk 非抽样风险 "\U$aaF
94.sampling unit 抽样单位 Mo0+"`
95.statistical sampling 统计抽样 J
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96.tolerable error 可容忍误差 v|"Nx42
97.the risk of under reliance 信赖不足风险 ZWxq<&Cg
98.the risk of over reliance 信赖过度风险 2/x+7F}w5
99.the risk of incorrect rejection 误拒风险 St^
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100. the risk of incorrect acceptance 误受风险 a3sXl+$D@
101.working trial balance 试算平衡表 k7W7S`H
102.index and cross-referencing 索引和交叉索引 &U*=D8!0
103.cash receipt 现金收入 :"|}oKT%mP
104.cash disbursement 现金支出 hj4Kv
105.bank statement 银行对账单 wZ5+ H%x
106.bank reconciliation 银行存款余额调节表 m
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107.balance sheet date 资产负债表日 b7p&EK"Hm
108.net realizable value 可变现净值 gyondcF
109.storeroom 仓库 inBBU[Sl
110.sale invoice 销售发票 ZC
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111.price list 价目表 Jo1n>Mo-j
112.positive confirmation request 积极式询证函 AbC/
113.negative confirmation request 消极式询证函 ]2+7?QL,
114.purchase requisition 请购单 {Ug?k<h7|
115.receiving report 验收报告 FcB]wz
116.gross margin 毛利 .'saUcVg:
117.manufacturing overhead 制造费用 CfNHv-j
DL
118.material requisition 领料单 Uo#%f+t
119.inventory-taking 存货盘点 BC =U6>`/
120.bond certificate 债券 ML^c-xY(
121.stock certificate 股票 :
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122.audit report 审计报告 G>qzAgA
123.entity 被审计单位 E9!u|&$S
124.addressee of the audit report 审计报告的收件人 FY|.eY_7 {
125.unqualified opinion 无保留意见 lED-Jo2
126.qualified opinion 保留意见 @2yi%_]h
127.disclaimer of opinion 无法表示意见 JBo/<W#|
128.adverse opinion 否定意见 Py3Xvudv
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A (1)ABC 作业基础成本计算 wO;\,zU
A (2)absorbed overhead 已吸收制造费用 T\55uQ
A (3)absorption costing 吸收成本计算 ] cdKd )
A (4)account 账户,报表 nlQ<Aa-%
A (5)accounting postulate 会计假设 o}C| N)'
A (6)accounting series release 会计公告文件 9
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A (7)accounting valuation 会计计价 5*l~7R
A (8)account sale 承销清单 7aUk?Hf
A (9)accountability concept 经营责任概念 P,^`|\#7
A (10)accountancy 会计职业 &`[y] E'
A (11)accountant 会计师 i Tg?JoE2
A (12)accounting 会计 FI
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A (13)agency cost 代理成本 q{gt2OWqX
A (14)accounting bases 会计基础 fgVeB;k|
A (15)accounting manual 会计手册 S-&[Tp+N
A (16)accounting period 会计期间 :Y`cgi0vkd
A (17)accounting policies 会计方针 g}
7FR({b
A (18)accounting rate of return 会计报酬率 +YVnA?r?
A (19)accounting reference date 会计参照日 ^AS*X2y
A (20)accounting reference period 会计参照期间 lS&$86Jo(
A (21)accrual concept 应计概念 {
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A (22)accrual expenses 应计费用 =(Y 1y$
A (23)acid test ration 速动比率(酸性测试比率) gswp:82e2
A (24)acquisition 购置 !*_5 B'
A (25)acquisition accounting 收购会计 ,iY/\
U''
A (26)activity based accounting 作业基础成本计算 m{4e+&S|
A (27)adjusting events 调整事项 fm C)]O%q
A (28)administrative expenses 行政管理费 mZDL=p
A (29)advice note 发货通知 ;$gZ?&
A (30)amortization 摊销 t2d_XQOK
A (31)analytical review 分析性检查
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A (32)annual equivalent cost 年度等量成本法 GP6-5Y"8
A (33)annual report and accounts 年度报告和报表 zY6{ OP!#
A (34)appraisal cost 检验成本 ^_BHgbS%;
A (35)appropriation account 盈余分配账户 O)NEt
A (36)articles of association 公司章程细则 P[6@1
A (37)assets 资产 {Bk9]:'$5
A (38)assets cover 资产保障 *F|j%]k~
A (39)asset value per share 每股资产价值 lX$6U|!
A (40)associated company 联营公司 ICwhqH&
A (41)attainable standard 可达标准 `oQ)qa_
q|,cMPS3
A (42)attributable profit 可归属利润 gU1E6V-Jm
A (43)audit 审计 x-O9|%aRJ
A (44)audit report 审计报告 \W
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A (45)auditing standards 审计准则 |_ ZD[v S
A (46)authorized share capital 额定股本 D.elE:
A (47)available hours 可用小时 ^{\gD23
A (48)avoidable costs 可避免成本 yDh(4w-~gk
B (49)back-to-back loan 易币贷款 0?59o!@h
B (50)backflush accounting 倒退成本计算 (GB2("p`
B (51)bad debts 坏帐 )2t!=
ua
B (52)bad debts ratio 坏帐比率 GjlA\R^e
B (53)bank charges 银行手续费 Cj^:8 ?%
B (54)bank overdraft 银行透支 3NRxf8
B (55)bank reconciliation 银行存款调节表 /c/t_xB
B (56)bank statement 银行对账单 ."9t<<!
B (57)bankruptcy 破产 .1R:YNx{/
B (58)basis of apportionment 分摊基础 2K?~)q&t*
B (59)batch 批量 'ap<]mf2
B (60)batch costing 分批成本计算 r_/=iYYJ
B (61)beta factor B(市场)风险因素 <%WN<T{q|
B (62)bill 账单 Khd"
B (63)bill of exchange 汇票 -=_bXco}
B (64)bill of landing 提单 #Ezq}F8Y
B (65)bill of materials 用料预计单 0\3mS{s
B (66)bill payable 应付票据 2D|2/ >[
B (67)bill receivable 应收票据 ZNb;24
B (68)bin card 存货记录卡 GQ<]Sd}[
B (69)bonus 红利 r~ gjn`W
B (70)book-keeping 薄记 W'2T7ha Es
B (71)Boston classification 波士顿分类 9+<%74|,
B (72)breakeven chart 保本图 BZAeg
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B (73)breakeven point 保本点 nd)Z0%xo
B (74)breaking-down time 复位时间 A$*#n8,
B (75)budget 预算 <WXO].^
B (76)budget center 预算中心
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B (77)budget cost allowance 预算成本折让 ~&-8lD];LM
B (78)budget manual 预算手册 g$C-G5/bjD
B (79)budget period 预算期间 5)X;q-
B (80)budgetary control 预算控制 a#H2H`%
B (81)budgeted capacity 预算生产能力 Nu!(7
B (82)burden 制造费用 |GPR3%9
B (83)business center 经营中心 QP/6N9/
B (84)business entity 营业个体 {z)&=v@
B (85)business unit 经营单位 p<>xqU
B (86)buy-out management 管理性购买产权 ke.{wh\0
B (87)by-product 副产品 H:9Z.|{Gv
C (88)called-up share capital 催缴股本 A)9[.fhx
C (89)capacity 生产能力 gq9D#B
C (90)capacity ratios 生产能力比率 !:
e(-
C (91)capital 资本 9
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C (92)capital assets pricing model资本资产计价模式 /*g9drwaa
C (93)capital commitment 承诺资本 }6/L5j:+
C (94)capital employed 已运用的资本 #hinb[fQ
C (95)capital expenditure 资本支出 @**@W[EM
C (96)capital expenditureauthorization 资本支出核准 dre@V(\;hQ
C (97)capital expenditure control 资本支出控制 5~(.:RX:q
C (98)capital expenditure proposal资本支出申请 Cj~45)r
C (99)capital funding planning 资本基金筹集计划 f8]Qn8
C (100)capital gain 资本收益 -TnvX
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C (101)capital investment appraisal资本投资评估 uK6_H vHuy
C (102)capital maintenance 资本保全 qyXx`'e
C (103)capital resource planning 资本资源计划 t;BvKH77
C (104)capital surplus 资本盈余 q^{Z"ifL
C (105)capital turnover 资本周转率 ?f1PQ
C (106)card 记录卡 Wtl0qug
C (107)cash 现金 e">$[IhXtV
C (108)cash account 现金账户 mKWfRx*UdG
C (109)cash book 现金账薄 4%l
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C (110)cash cow 金牛产品 O6rrv,+_L
C (111)cash flow 现金流量 |Ad1/>8i
C (112)cash discounted 现金贴现 /4 zO
C (113)cash flow budget 现金流量预算 B35zmFX|}N
C (114)cash flow statement 现金流量表 `c
3IS5
C (115)cash ledger 现金分类账 Q_}i8p'
C (116)cash limit 现金限额 =GO/r;4
C (117)CCA 现时成本会计 RB]K?
C (118)center 中心 uQy5t:!
C (119)changeover time 变更时间 F
8 *e
C (120)chartered entity 特许经济个体 y/'^r
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C (121)cheque 支票 ~50b$];y
C (122)cheque register 支票登记薄 L||_Jsu
C (123)coin analysis 零钱分类 u3{gX{so
C (124)classification 分类 1_JxDT,=>
C (125)clock card 工时卡 + -e8MvP
C (126)code 代码 ] iKFEd
C (127)commitment accounting 承诺确认会计 Zf~
[4Eeb
C (128)common cost 共同成本 1zl@$ Nt
C (129)company limited byguarantee 有限担保责任公司 tM!1oWH
C (130)company limited shares 股份有限公司
R4qS,2E
C (131)competitive position 竞争能力状况 4#=^YuKaF1
C (132)concept 概念 ,cj34W`FWq
C (133)conglomerate 跨行业企业 q 2=^l
C (134)consistency concept 一致性概念 `Y+p7*Qr2
C (135)consolidated accounts 合并报表 z{AfR2L
C (136)consolidation accounting 合并会计 )_f
"[m%
C (137)consortium 财团 t,RR\
S
C (138)contingency plan 应急计划 vO"AJ`_
C (139)contingent liabilities 或有负债 irrQ$N}
C (140)continuous operation 连续生产 tp0^%!*9
C (141)contra 抵消 _<5>
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C (142)contract cost 合同成本 rKR<R(=!=
C (143)contract costing 合同成本计算 N-vr_4{g
C (144)contribution 贡献毛益
beO*|
C (145)contribution centre 贡献中心 <hS >L1ZSr
C (146)contribution chart 贡献图 H,zRmK6A%
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 U[
Z1@2zLx
C (148)contribution to salesration 贡献毛益对销售比率 YJr@4!j*
C (149)control 控制 Ba@UX(t
C (150)control account 控制帐户 Q@l3XNH|c
C (151)control limits 控制限度 a:@Eg;aN*O
C (152)controllability concept 可控制概念 G =lC[i
C (153)controllable cost 可控制成本 mT\]
C (154)conversion cost 加工成本 iUSs) []H>
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Z/a]oR@
C (156)corporate appraisal 公司评估 )8P<ZtEU
C (157)corporate planning 公司计划 b/2t@VlL
C (158)corporate social reporting 公司社会报告
gKBcD\F
C (159)corporation 股份公司 VE{t]>*-u
C (160)cost 成本 X}&Y(kOT
C (161)cost account 成本帐户 ^X:g C9
C (162)cost accounting 成本会计 U-q:Y-h
C (163)cost accounting manual 成本手册 'W~6-c9y
C (164)cost accounts calendar 成本报表的日历时间 U{9yfy
C (165)cost adjustment 成本调整 jF{\=&fU
C (166)cost allocation 成本分配 7X .B
C (167)cost apportionment 成本分摊 !Bhs8eGr3
C (168)cost attribution 成本归属 TO]
cZZ<
C (169)cost audit 成本审计 A_5M\iN\
C (170)cost behaviour 成本性态 ~eekv5
C (171)cost benefit analysis 成本效益分析
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C (172)cost center 成本中心 {9nH#yv
C (173)cost driver 成本动因