Gi ZyC
/d8P
Dc "
注会《审计》英语常用词汇 mhT3 Fwc
bBC3% H^
Jr
9\j3J{
1.audit 审计 sh E>gTe
2.attestation 鉴证
e9N"{kDs6
3.credibility 可信赖程度 \BUr2]
4.audit of financial statements 财务报表审计 vY}/CBmg
5.agreed-upon procedures 执行商定程序 ~hYG%
6.high levels of assurance 高水平保证
Hco[p+
7.compilation 编制
ks:Z=%o
8.reliability 可靠性 PL%_V ?z
9.relevance 相关性 9M<qk si
10.professional skepticism 职业谨慎 <EJ}9`t
11.objectivity 客观性 R279=sO,J
12. professional competence 专业胜任能力 O62H4oT
13.Senior/CPA-in-charge 项目经理 *%\z#Bje@
14.audit engagement letter 业务约定书 |c dQJW
15.recurring audit 连续审计 l*b3Mg
16.the client 委托人 Z5_U D
17.change CPA 更换注册会计师
PgxD?Oi8
18.the existing CPA 现任注册会计师 97'*Xq
19.the successor CPA 后任注册会计师 }\P9$D+
20.the preceding CPA前任注册会计师 6'+3""\
21.issue the audit report 出具审计报告 ~.yt
22.expert 专家 I>b!4?h
23.the board of directors 董事会 56d,Sk)
24.knowledge of the entity‘ s business 了解被审计单位情况 LIirOf~e;!
25.assess material misstatement risks评估重大错报风险 b2r@vZ]D
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 JX`+b
27.a general knowledge of —— 初步了解―――的情况 OAR#* ~q
28.a more knowledge of—— 进一步了解的情况 =<n+AqJ%
29.the prior year‘s working papers 以前年度工作底稿 %j{gZTz-
30.minutes of meeting 会议纪要 :W-"UW,
31.business risks 经营风险 $iupzVrro
32.appropriateness 适当性 f9X*bEl9;`
33.accounting estimate 会计估计 !1w=_
34.management representations 管理层声明 50Pz+:
35.going concern assumption 持续经营假设 !imm17XQ\
36.audit plan 审计计划 \ C~Y
37.significant audit areas 重点审计领域 aQ46euth
38.error 错误 Ef:.)!;jy
39.fraud舞弊 Mw*R~OX
40.modified or additional procedures 修改或追加审计程序 x.xfMM2n
41.misappropriation of assets 侵占资产 31Y+bxQ
42.transactions without substance 虚假交易 uiP fAPZ
43.unusual pressures 异常压力 89k
9#i X
44.the suspected noncompliance 涉嫌存在违法行为
-[" .km
45.materialiy 重要性 %Z}A+Rv+*m
46.exceed the materiality level 超过重要性水平 Ca0~K42~
47.approach the materiality level 接近重要性水平 8{(;s$H~
48.an acceptably low level 可接受水平 ?8)_,
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 tTX2>8Gmr
50.misstatements or omissions 错报或漏报 )$]_;JFr
51.aggregate 总计 q1.w8$
52.subsequent events 期后事项 @s b\0 }
53.adjust the financial statements 调整财务报表 Wg3y
y8vIW
54.perform additional audit procedures 实施追加的审计程序 -
b:&ACY
55.audit risk 审计风险 Z)~.OqRw]
56.detection risk 检查风险 LIT{rR#8
57.inappropriate audit opinion 不适当的审计意见 @M?;~M?B]J
58.material misstatement 重大的错报 WIa4!\Ky!
59.tolerable misstatement 可容忍错报 y
.=ur,Nd
60.the acceptable level of detection risk 可接受的检查风险 7D@O:yO
61.assessed level of material misstatement risk 重大错报风险的评估水平 b$l@Z&[]
62.simall business 小规模企业 >RG
}
u
63.accounting system 会计系统 N~=p+Ow[H
64.test of control 控制测试 -WWa`,:
65.walk-through test 穿行测试 _%?}e|epy
66.communication 沟通 K|[[A)tt6
67.flow chart 流程图 v2 T+I]I
68.reperformance of internal control 重新执行 cz~Fz;)2{N
69.audit evidence 审计证据 KnaQhZ
70.substantive procedures 实质性程序 )[.FUx
71.assertions 认定 `b=?z%LuT
72.esistence 存在 se:]F/
73.occurrence 发生 }S\ \"SBC
74.completeness 完整性 U7bbJ>U_|
75.rights and obligations 权利和义务 5A g4o
76.valuation and allocation 计价和分摊 Fo|6 PoSo
77.cutoff 截止 n,!PyJ
78.accuracy 准确性 82nQ]
79.classification 分类 Eaf6rjD
80.inspection 检查 R4.$9_ui
81.supervision of counting 监盘 kAsYh4[
82.observation 观察 $,ZBK6CT
83.confirmation 函证 s2FJ^4
84.computation 计算 \DI%/(?
85.analytical procedures 分析程序 O8%+5l`T!
86.vouch 核对 56Z 1jN^U
87.trace 追查 /o Q^j'v
88.audit sampling 审计抽样 8=Xy19<;t
89.error 误差 \dO9nwa?
90.expected error 预期误差 TcPYDAa
91.population 总体 -r )Q| U
92.sampling risk 抽样风险 ..`
J-k
93.non- sampling risk 非抽样风险 Q x}\[
94.sampling unit 抽样单位 56T<s+X>
95.statistical sampling 统计抽样 aKkL0
D
96.tolerable error 可容忍误差 j
qfxQ
97.the risk of under reliance 信赖不足风险 #EQwl6
98.the risk of over reliance 信赖过度风险 *p0n{F9
99.the risk of incorrect rejection 误拒风险 P1tc*2Z
100. the risk of incorrect acceptance 误受风险 fs_6`Xt
101.working trial balance 试算平衡表 a NhI<.v
102.index and cross-referencing 索引和交叉索引
xfZ.
103.cash receipt 现金收入 :y^0]In
104.cash disbursement 现金支出 $9k7A 8K
105.bank statement 银行对账单 4iMo&E<
106.bank reconciliation 银行存款余额调节表 "
Qj;pqR
107.balance sheet date 资产负债表日
K: hZ
108.net realizable value 可变现净值 yxP(|
109.storeroom 仓库 gmtp/?>e
110.sale invoice 销售发票 -T3 z@k
111.price list 价目表 \ <b-I
112.positive confirmation request 积极式询证函 US3rkkgDO
113.negative confirmation request 消极式询证函 }q7rR:g
114.purchase requisition 请购单 d~n|F|`:
115.receiving report 验收报告 |+K3\b
116.gross margin 毛利 8@y@}
117.manufacturing overhead 制造费用 QT)D|]bH
118.material requisition 领料单 jYE<d&Cq
119.inventory-taking 存货盘点 ElLDSo@WvR
120.bond certificate 债券 sx7;G^93
121.stock certificate 股票 M#ED49Dh>
122.audit report 审计报告 k@vN_Un
123.entity 被审计单位 `L n,qiA
124.addressee of the audit report 审计报告的收件人 Z&BJ/qk
\-
125.unqualified opinion 无保留意见 qYjR
126.qualified opinion 保留意见 $<'i+kK
127.disclaimer of opinion 无法表示意见 wtlIyE
128.adverse opinion 否定意见 6?GR+;/
=*<Cw?Gc
A (1)ABC 作业基础成本计算 {B
B#Bh[
A (2)absorbed overhead 已吸收制造费用 6xI9%YDy
A (3)absorption costing 吸收成本计算 |Rk9
W
A (4)account 账户,报表 www#.D%'U
A (5)accounting postulate 会计假设 "*E06=fiG
A (6)accounting series release 会计公告文件 E$!0h_.(
A (7)accounting valuation 会计计价 j8gw]V/B:
A (8)account sale 承销清单 BOqu$f+
A (9)accountability concept 经营责任概念 "%^T~Z(_j
A (10)accountancy 会计职业 C(/{53G(
A (11)accountant 会计师 ~\HGV+S!g}
A (12)accounting 会计 mIk8hA@B_
A (13)agency cost 代理成本 l@:|OGD;8
A (14)accounting bases 会计基础 pYXusS7S
A (15)accounting manual 会计手册 IXQxjqd^
A (16)accounting period 会计期间 SbrKNADH%
A (17)accounting policies 会计方针 y$-;6zk\]
A (18)accounting rate of return 会计报酬率 [3KP@'52k
A (19)accounting reference date 会计参照日 Rb!V{jQ
A (20)accounting reference period 会计参照期间 &?[
uY5Mk
A (21)accrual concept 应计概念 aS2Mx~
A (22)accrual expenses 应计费用 :<Z>?x
A (23)acid test ration 速动比率(酸性测试比率) z#DgoA
A (24)acquisition 购置 F`C$F!GE
A (25)acquisition accounting 收购会计 bm`x;M^M
A (26)activity based accounting 作业基础成本计算 uB&um*DP
A (27)adjusting events 调整事项 Tw`n 3y?
A (28)administrative expenses 行政管理费 .lbo\v}2W
A (29)advice note 发货通知 Lt8J^}kwl
A (30)amortization 摊销 V@%:y tDf
A (31)analytical review 分析性检查 Obj?, O
A (32)annual equivalent cost 年度等量成本法 #H8% BZyV
A (33)annual report and accounts 年度报告和报表 quky m3F
A (34)appraisal cost 检验成本 jEaU;
A (35)appropriation account 盈余分配账户 <.d^jgG(j
A (36)articles of association 公司章程细则 u(kacQ7
A (37)assets 资产 0 rge]w.X
A (38)assets cover 资产保障 "~:AsZ"7
A (39)asset value per share 每股资产价值 %t.L;G
A (40)associated company 联营公司 c}$C=s5 h}
A (41)attainable standard 可达标准 <Sn;k[M}d
De
j_(Dz_S
A (42)attributable profit 可归属利润 vZ0K1UTEXY
A (43)audit 审计 |:[
[w&R
A (44)audit report 审计报告 6 +2M$3_U
A (45)auditing standards 审计准则
)c;zNs
A (46)authorized share capital 额定股本 %
]U'
A (47)available hours 可用小时 =uG}pgh0
A (48)avoidable costs 可避免成本 3_5]0:?]-
B (49)back-to-back loan 易币贷款 KO!.VxG]_
B (50)backflush accounting 倒退成本计算 K*"Wq:T;B
B (51)bad debts 坏帐 WciL
zx/
B (52)bad debts ratio 坏帐比率 \7\7i-Vo
B (53)bank charges 银行手续费 cT&!_g#g
B (54)bank overdraft 银行透支 v4$"{W;'
B (55)bank reconciliation 银行存款调节表 7k<6
oM1
B (56)bank statement 银行对账单 zyh #ygH
B (57)bankruptcy 破产 _`Lv@T.
B (58)basis of apportionment 分摊基础 gS
VWv9+
B (59)batch 批量 IGKtugU%
B (60)batch costing 分批成本计算 eI #b%h
B (61)beta factor B(市场)风险因素 "kdmqvTHK0
B (62)bill 账单 Lo{g0~?x*
B (63)bill of exchange 汇票 iL48
B (64)bill of landing 提单 #'qDNY@ w}
B (65)bill of materials 用料预计单
dm:2:A8^
B (66)bill payable 应付票据 P #PRzt
B (67)bill receivable 应收票据 /%F}vW(!
B (68)bin card 存货记录卡 9-`P\/
B (69)bonus 红利 (p?7-~6|:
B (70)book-keeping 薄记 8hZYZ /T
B (71)Boston classification 波士顿分类 exP:lO_0n
B (72)breakeven chart 保本图 gXb
*
zt2
B (73)breakeven point 保本点 zKllwIfi
B (74)breaking-down time 复位时间 ~'.SmXZs
B (75)budget 预算 Xu
s TU
B (76)budget center 预算中心 s`$YY_
B (77)budget cost allowance 预算成本折让 ~!iZn
B (78)budget manual 预算手册 lK2=[%,~
B (79)budget period 预算期间 L8{4>,
B (80)budgetary control 预算控制 c|2+J:}p
B (81)budgeted capacity 预算生产能力 %s;=H)8
B (82)burden 制造费用 {yCE >F\
B (83)business center 经营中心 :|z.F+-/
B (84)business entity 营业个体 x^XP<R{D
B (85)business unit 经营单位 Vm8rQFCp74
B (86)buy-out management 管理性购买产权 W>'KE:!sp
B (87)by-product 副产品 S
dr,q9+__
C (88)called-up share capital 催缴股本 .Y*jL &!
C (89)capacity 生产能力 N2Qb+
C (90)capacity ratios 生产能力比率 v~AD7k2{8
C (91)capital 资本 9cJ1J7y
C (92)capital assets pricing model资本资产计价模式 AcQmY?
C (93)capital commitment 承诺资本 \jCN ]A<
C (94)capital employed 已运用的资本 i%3q*:A]2
C (95)capital expenditure 资本支出 "IA:,j.#g
C (96)capital expenditureauthorization 资本支出核准
%s),4
C (97)capital expenditure control 资本支出控制
I*`;1+`
C (98)capital expenditure proposal资本支出申请 *a2-Vte
C (99)capital funding planning 资本基金筹集计划 y8Oz4|
C (100)capital gain 资本收益
m.b}A'GT
C (101)capital investment appraisal资本投资评估 xhw0YDGzf
C (102)capital maintenance 资本保全 'S'Z-7h>0
C (103)capital resource planning 资本资源计划 6Q~(ibKx
C (104)capital surplus 资本盈余 ~RU-N%Kn
C (105)capital turnover 资本周转率 Dwa.ZY}-
C (106)card 记录卡 ?C`
&*+
C (107)cash 现金 D6vhW:t8?
C (108)cash account 现金账户 ZQI;b0C
C (109)cash book 现金账薄 3'xmq
C (110)cash cow 金牛产品 Y$<p_X,
C (111)cash flow 现金流量 >E\U$}WCG
C (112)cash discounted 现金贴现 kVY0
E
C (113)cash flow budget 现金流量预算 |FP@NUX\
C (114)cash flow statement 现金流量表 r=Od%
C (115)cash ledger 现金分类账 &S9O:>=*
C (116)cash limit 现金限额 0o]T6
C (117)CCA 现时成本会计 +8Q5[lh2]j
C (118)center 中心 ^tRy6zG
C (119)changeover time 变更时间 I2^@>/p8\(
C (120)chartered entity 特许经济个体 t+tD
C (121)cheque 支票 \L:+k `
C (122)cheque register 支票登记薄 SG{&2G
C (123)coin analysis 零钱分类 du>d ?
C (124)classification 分类 |576)
C (125)clock card 工时卡 W@p 27Tiq
C (126)code 代码 %Y-KjSs+l
C (127)commitment accounting 承诺确认会计 ~@%#eg
C (128)common cost 共同成本 =j^wa')
C (129)company limited byguarantee 有限担保责任公司 9FcH\2J
C (130)company limited shares 股份有限公司 Y5R|)x
C (131)competitive position 竞争能力状况 iM +p{/bN
C (132)concept 概念 B
"3uuk8
C (133)conglomerate 跨行业企业 * amZ
C (134)consistency concept 一致性概念 ;9)A+bD]
C (135)consolidated accounts 合并报表 Q4B(NYEu(
C (136)consolidation accounting 合并会计 ,#8H9<O9t
C (137)consortium 财团 LjY@b
C (138)contingency plan 应急计划 4O>0gK{w
C (139)contingent liabilities 或有负债 7f]O
/
C (140)continuous operation 连续生产 %~E Oq\&
C (141)contra 抵消
3dB{DuQ
C (142)contract cost 合同成本 @M=\u-jJ.
C (143)contract costing 合同成本计算 flS_rY5
C (144)contribution 贡献毛益 Ox^VU2K;&.
C (145)contribution centre 贡献中心 n|Gw?@CU7
C (146)contribution chart 贡献图 ,nGZ(EBD
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 5z@QAQ
C (148)contribution to salesration 贡献毛益对销售比率 PD`EtkUnv
C (149)control 控制 >d<tcaB
C (150)control account 控制帐户 GN=-dLN
C (151)control limits 控制限度 Np>0c-S
C (152)controllability concept 可控制概念 JVq`v#8
C (153)controllable cost 可控制成本 jU!ibs}R3
C (154)conversion cost 加工成本 >gZ"^iW
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 JK^pb0ih
C (156)corporate appraisal 公司评估 wt1Y&D
C (157)corporate planning 公司计划 WF`
C (158)corporate social reporting 公司社会报告 ROj9#:
C (159)corporation 股份公司 22gh,e2o
C (160)cost 成本 2^ kK2D$o
C (161)cost account 成本帐户 G&@vTcF
C (162)cost accounting 成本会计 .Dt.7 G
C (163)cost accounting manual 成本手册
Cg&:+
C (164)cost accounts calendar 成本报表的日历时间 7f\/cS^
C (165)cost adjustment 成本调整 )O$T; U
C (166)cost allocation 成本分配 ^y2}C$1V
C (167)cost apportionment 成本分摊 drd5oZ
C (168)cost attribution 成本归属
dEK bB
C (169)cost audit 成本审计 A"Sp7M[J
C (170)cost behaviour 成本性态 `V=F>s$W
C (171)cost benefit analysis 成本效益分析 ~NBlJULS
C (172)cost center 成本中心 n$E'+kox
C (173)cost driver 成本动因