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注会《审计》英语常用词汇 {S:3
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1.audit 审计 cyP*QW[
2.attestation 鉴证 JO6vzoS3
3.credibility 可信赖程度 h/bYtE
4.audit of financial statements 财务报表审计 1eyyu!
5.agreed-upon procedures 执行商定程序 <UHWy&+z&
6.high levels of assurance 高水平保证 p1gX4t]%}a
7.compilation 编制 oYm{I ~"
8.reliability 可靠性 ?$&rC0t
9.relevance 相关性 T( Gf~0HYF
10.professional skepticism 职业谨慎 6
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11.objectivity 客观性 1~
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12. professional competence 专业胜任能力 F$y FR
13.Senior/CPA-in-charge 项目经理 SR8Kzk{
14.audit engagement letter 业务约定书 )"3oe ?
15.recurring audit 连续审计 =ZIFS
16.the client 委托人 E6-(q!"A
17.change CPA 更换注册会计师 WuZn|j'
18.the existing CPA 现任注册会计师 @`*YZq>p
19.the successor CPA 后任注册会计师 Y'H/
$M N
20.the preceding CPA前任注册会计师 n~i4yn=
21.issue the audit report 出具审计报告 w8#>xV
^~
22.expert 专家 )w?$~q
23.the board of directors 董事会 kQ'xs%Fw
24.knowledge of the entity‘ s business 了解被审计单位情况 kJpHhAn4
25.assess material misstatement risks评估重大错报风险 VRP.tD
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 ef;="N
27.a general knowledge of —— 初步了解―――的情况 !4cdP2^P
28.a more knowledge of—— 进一步了解的情况 QN a3S*
29.the prior year‘s working papers 以前年度工作底稿 Kf<_A{s
30.minutes of meeting 会议纪要 y]r~v
31.business risks 经营风险 7Bd_/A($
32.appropriateness 适当性 ssbyvzQ
33.accounting estimate 会计估计 'n.9qxY;
34.management representations 管理层声明 A8/4:>Is
35.going concern assumption 持续经营假设 OiEaVPSI;
36.audit plan 审计计划 0(f;am0y
37.significant audit areas 重点审计领域 I2!HXMrp
38.error 错误 0]0M>vx
u
39.fraud舞弊 Guc^gq}
40.modified or additional procedures 修改或追加审计程序 >mSl~.I2
41.misappropriation of assets 侵占资产 v86
`\K*0Y
42.transactions without substance 虚假交易 gCI'YEx
43.unusual pressures 异常压力 /[dAgxL
44.the suspected noncompliance 涉嫌存在违法行为 :%]R x&08
45.materialiy 重要性 %--5bwZi
46.exceed the materiality level 超过重要性水平 (Sp~+#XnF
47.approach the materiality level 接近重要性水平 U.h PC3
48.an acceptably low level 可接受水平 \eN/fTPm
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 CnA)>4E*'
50.misstatements or omissions 错报或漏报 e1 }0f8%
51.aggregate 总计 R}<s~` Pl
52.subsequent events 期后事项 ;| ,Y2?
53.adjust the financial statements 调整财务报表 x)mC^
54.perform additional audit procedures 实施追加的审计程序 > o`RPWs
55.audit risk 审计风险 X^^ D[U
56.detection risk 检查风险 EPnB%'l\c
57.inappropriate audit opinion 不适当的审计意见 T )]|o+G
58.material misstatement 重大的错报 [M>_(u6
59.tolerable misstatement 可容忍错报 wf$ JuHPt
60.the acceptable level of detection risk 可接受的检查风险 &}=,8Gt1G
61.assessed level of material misstatement risk 重大错报风险的评估水平 ^P`'qfZ
62.simall business 小规模企业 gq &85([
63.accounting system 会计系统 ZWEzL$VWi
64.test of control 控制测试 ~,7R*71
65.walk-through test 穿行测试 "g[UX{L
66.communication 沟通 q2i~<;Z)9
67.flow chart 流程图 rrRC5h
68.reperformance of internal control 重新执行 x"De
9SB
69.audit evidence 审计证据 M)Q+_c2*
70.substantive procedures 实质性程序 @6`@.
iZ
71.assertions 认定 D$
z!wV
72.esistence 存在 8}@a?QS(&
73.occurrence 发生 P*sCrGO%
74.completeness 完整性 ?C\9lLX
75.rights and obligations 权利和义务 Xq^{P2\w1
76.valuation and allocation 计价和分摊 nK=V`
77.cutoff 截止 L]")TQ
78.accuracy 准确性 Xxw.{2Ji!q
79.classification 分类 Sp:de,9@
80.inspection 检查 ?&_\$L[
81.supervision of counting 监盘 &p/k VM
82.observation 观察 mn` Ae=
83.confirmation 函证 'J$NW
84.computation 计算 (Cd`~*5
85.analytical procedures 分析程序 nJC}wh2d#
86.vouch 核对 tgnXBWA`!
87.trace 追查 \ziF(xTvqG
88.audit sampling 审计抽样 an~Kc!Oki
89.error 误差 +R$KEGu~0Y
90.expected error 预期误差
Q)&Ztw<
91.population 总体 =v9;HPiO
92.sampling risk 抽样风险 c
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93.non- sampling risk 非抽样风险 YgDasKFm'
94.sampling unit 抽样单位 8^T$6A[b
95.statistical sampling 统计抽样 aR $P}]H
96.tolerable error 可容忍误差 RL9P:]
^
97.the risk of under reliance 信赖不足风险 U5=J;[w}N
98.the risk of over reliance 信赖过度风险 S0yT%V
99.the risk of incorrect rejection 误拒风险 p {3|W<
100. the risk of incorrect acceptance 误受风险 dI|/Xm>
101.working trial balance 试算平衡表 dx}!]_mlZ
102.index and cross-referencing 索引和交叉索引 1cega1s3xR
103.cash receipt 现金收入 ;'}xD5
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104.cash disbursement 现金支出 =Y0m;-1M
105.bank statement 银行对账单 ,55`s#;
106.bank reconciliation 银行存款余额调节表 ^bGi_YC
107.balance sheet date 资产负债表日 TmiQq'm[b
108.net realizable value 可变现净值 qZG >FC37
109.storeroom 仓库 d-aF-
110.sale invoice 销售发票 ]=Q'1%
111.price list 价目表 [U0c
112.positive confirmation request 积极式询证函 ,zaveQ~l
113.negative confirmation request 消极式询证函 uv!/DX#
114.purchase requisition 请购单 $'Z!Y;Ue
115.receiving report 验收报告 i`;I"oY4
116.gross margin 毛利 :QNEA3Q
117.manufacturing overhead 制造费用 107SXYdhI
118.material requisition 领料单 wDk[)9#A
119.inventory-taking 存货盘点 {[+gM?
120.bond certificate 债券 =%p{"<
121.stock certificate 股票 pV8,b
122.audit report 审计报告 Lif mYn[
123.entity 被审计单位 Kkm7L-
124.addressee of the audit report 审计报告的收件人 `shB[Lt
125.unqualified opinion 无保留意见 >xN^#$ng}
126.qualified opinion 保留意见 5YasD6l
127.disclaimer of opinion 无法表示意见 [(mq8Nb
128.adverse opinion 否定意见 FKP^f\!M
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A (1)ABC 作业基础成本计算 E7D
DMU
A (2)absorbed overhead 已吸收制造费用 !p$V7pFu6
A (3)absorption costing 吸收成本计算 FW4 hqgE@
A (4)account 账户,报表 >vhyKq|g<
A (5)accounting postulate 会计假设 n_Z8%|h
A (6)accounting series release 会计公告文件 TH-^tw
A (7)accounting valuation 会计计价 \Ip<bbB0
A (8)account sale 承销清单 1N&U{#4
A (9)accountability concept 经营责任概念 gE&f}M-
A (10)accountancy 会计职业 "?!IPX2\S
A (11)accountant 会计师 ~Y(M>u.+!
A (12)accounting 会计 *HRRv.iQ
A (13)agency cost 代理成本 uH#NJoRO
A (14)accounting bases 会计基础 Jc+U$h4
A (15)accounting manual 会计手册 VO9<:R
A (16)accounting period 会计期间 k)J7) L
A (17)accounting policies 会计方针 T-\,r
A (18)accounting rate of return 会计报酬率 7)T+!>
A (19)accounting reference date 会计参照日 SO%5 ts
A (20)accounting reference period 会计参照期间 $l
Qi0*s
A (21)accrual concept 应计概念 yRtFUlm`
A (22)accrual expenses 应计费用 W[jxfZD9v
A (23)acid test ration 速动比率(酸性测试比率) ?/\;K1c p
A (24)acquisition 购置 4 R]|
A (25)acquisition accounting 收购会计 &P;x<7h$t?
A (26)activity based accounting 作业基础成本计算 ATU@5,9
A (27)adjusting events 调整事项 B.|vmq,u
A (28)administrative expenses 行政管理费 Dj|S
A (29)advice note 发货通知 #%5>}$
A (30)amortization 摊销 d7&PbITN
A (31)analytical review 分析性检查 i0P+,U
A (32)annual equivalent cost 年度等量成本法 |lv4X}H
A (33)annual report and accounts 年度报告和报表 `'>>[*06:a
A (34)appraisal cost 检验成本 Vl EkT9^:
A (35)appropriation account 盈余分配账户 bMZ0%(q
A (36)articles of association 公司章程细则 /X?Nv^Hy
A (37)assets 资产 %wO~\:F8
A (38)assets cover 资产保障 N P"z
A (39)asset value per share 每股资产价值 buoz L
a
A (40)associated company 联营公司 75F&s,4+
A (41)attainable standard 可达标准 }y
w\+fc
5q<kt{06\
A (42)attributable profit 可归属利润 %/s1ma6q
A (43)audit 审计 (mEZ4yM
A (44)audit report 审计报告 v6GWD}HH,
A (45)auditing standards 审计准则 ,iyIF~1~#>
A (46)authorized share capital 额定股本 \bg^E>-
A (47)available hours 可用小时 yU\|dL
A (48)avoidable costs 可避免成本 AIeYy-f
B (49)back-to-back loan 易币贷款 \8pbPo=x
B (50)backflush accounting 倒退成本计算 eZv0"FK
X
B (51)bad debts 坏帐 oeIS&O.K
B (52)bad debts ratio 坏帐比率 H\S,^)drJ?
B (53)bank charges 银行手续费 g
(~&
B (54)bank overdraft 银行透支 yF:fxdpw
B (55)bank reconciliation 银行存款调节表 L/ZZe5I
B (56)bank statement 银行对账单 k4@GjO1"$
B (57)bankruptcy 破产 VKlD"UTk
B (58)basis of apportionment 分摊基础 T:-Uy&pBEN
B (59)batch 批量 VS`S@+p
B (60)batch costing 分批成本计算 r'8e"pTi
B (61)beta factor B(市场)风险因素 k91Y"_&
B (62)bill 账单 ~q/`Z)(yc
B (63)bill of exchange 汇票 3lJK[V{'#'
B (64)bill of landing 提单 B4b UcYk
B (65)bill of materials 用料预计单 GP[$&8\M
B (66)bill payable 应付票据 ,"/_G
B (67)bill receivable 应收票据 (T ^aZuuS
B (68)bin card 存货记录卡 V;z?m)ur
B (69)bonus 红利 %H@fVWe2wT
B (70)book-keeping 薄记 :sn}D~
B (71)Boston classification 波士顿分类 -{<%Wt9
B (72)breakeven chart 保本图 ovHbs^H%
B (73)breakeven point 保本点 U!Lws#\X
B (74)breaking-down time 复位时间 @.5Ybgn
B (75)budget 预算 us]ah~U6A
B (76)budget center 预算中心 /i]
Gg
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B (77)budget cost allowance 预算成本折让 D Lu]d
$G
B (78)budget manual 预算手册 y0Tb/&xN
B (79)budget period 预算期间 M:x8]TA
B (80)budgetary control 预算控制 <sTaXaq?
B (81)budgeted capacity 预算生产能力 kN_LD-
B (82)burden 制造费用 '
Sl9xd
B (83)business center 经营中心 cz0tnF*&
B (84)business entity 营业个体 f ZISwr
B (85)business unit 经营单位 W=DQ6.
B (86)buy-out management 管理性购买产权 BYGLYT;Z
B (87)by-product 副产品 .`iq+i~
C (88)called-up share capital 催缴股本 DJ\lvT#j
C (89)capacity 生产能力 n;MoMGnPh,
C (90)capacity ratios 生产能力比率 iD\joh-C
C (91)capital 资本 cx$Oh`-Car
C (92)capital assets pricing model资本资产计价模式 Fm@GU
C (93)capital commitment 承诺资本 .-r
1.'.A
C (94)capital employed 已运用的资本 mF_/Rhu
C (95)capital expenditure 资本支出 A ^~\
C (96)capital expenditureauthorization 资本支出核准 w#o<qrpHf
C (97)capital expenditure control 资本支出控制 Jn&(v"_
C (98)capital expenditure proposal资本支出申请 l+
#`
C (99)capital funding planning 资本基金筹集计划 LWW0lG!_F
C (100)capital gain 资本收益 O`2%@%?I
C (101)capital investment appraisal资本投资评估 Fb_~{q
C (102)capital maintenance 资本保全 j/W#=\xz
C (103)capital resource planning 资本资源计划 Z?b.
PC/
C (104)capital surplus 资本盈余 v\<`"
C (105)capital turnover 资本周转率 MXhS\vF#m
C (106)card 记录卡 gC'GZi^
C (107)cash 现金 `0so)2ty+
C (108)cash account 现金账户 ;zGGT^Dn
C (109)cash book 现金账薄 gKPV*
C (110)cash cow 金牛产品 G1D(-X4ALZ
C (111)cash flow 现金流量 F'"-4YV>&
C (112)cash discounted 现金贴现 m{1By/U
C (113)cash flow budget 现金流量预算 ^{bP#f
C (114)cash flow statement 现金流量表 l[ L{m7
C (115)cash ledger 现金分类账 jHFdDw|N`
C (116)cash limit 现金限额 zRKg>GG`
C (117)CCA 现时成本会计 `aC#s3[
C (118)center 中心 &r_:n t
C (119)changeover time 变更时间 X`22Hf4ct
C (120)chartered entity 特许经济个体 t%/5$<!b
C (121)cheque 支票 ;mMn-+ 3<
C (122)cheque register 支票登记薄 x|Q6[Y
C (123)coin analysis 零钱分类 HO wJ2L
C (124)classification 分类 oc15!M3$
C (125)clock card 工时卡 Fa;CWyt
C (126)code 代码 & MAIm56~
C (127)commitment accounting 承诺确认会计 s*S@}l
C (128)common cost 共同成本 >si<VCO
C (129)company limited byguarantee 有限担保责任公司 $1w8GI\J
C (130)company limited shares 股份有限公司 KLoHjBq
C (131)competitive position 竞争能力状况 j\W+wnAgk
C (132)concept 概念 &)wQ|{P~k
C (133)conglomerate 跨行业企业 M#:Mwa$
C (134)consistency concept 一致性概念 79i>@u%
C (135)consolidated accounts 合并报表 Q@M,:0+cy
C (136)consolidation accounting 合并会计 ]CTu |
C (137)consortium 财团 al^ yCoB
C (138)contingency plan 应急计划 WjA)0HL(
C (139)contingent liabilities 或有负债 :@pmgp
C (140)continuous operation 连续生产 $bN%x/
C (141)contra 抵消 r<"1$K~Ka
C (142)contract cost 合同成本 \ii^F?+b
C (143)contract costing 合同成本计算 ]o
_ Ps|
C (144)contribution 贡献毛益 WJ
mj|$D
C (145)contribution centre 贡献中心 `T}e3l
C (146)contribution chart 贡献图 R^K<u#>K
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 )[/+j"F
C (148)contribution to salesration 贡献毛益对销售比率 '&UX'Dd~Q
C (149)control 控制 YWm:#{n.
C (150)control account 控制帐户 tv?~LJYN
C (151)control limits 控制限度 ost~<4~
C (152)controllability concept 可控制概念 4u"O/rt
C (153)controllable cost 可控制成本 yy%J{;
C (154)conversion cost 加工成本 b7=]"|c$@
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ]
Li(E:
C (156)corporate appraisal 公司评估 [t0gX dU6
C (157)corporate planning 公司计划 BB~Qs
C (158)corporate social reporting 公司社会报告 X3'z'5
C (159)corporation 股份公司 g6nBu
C (160)cost 成本 {At1]>
C (161)cost account 成本帐户 /*st,P$"
C (162)cost accounting 成本会计
}<XeZ?;
C (163)cost accounting manual 成本手册 ;zs4>>^>
C (164)cost accounts calendar 成本报表的日历时间 03#r F@e
C (165)cost adjustment 成本调整 :^px1
C (166)cost allocation 成本分配 2&P'rmFm
C (167)cost apportionment 成本分摊 uYJ6"j
C (168)cost attribution 成本归属 R_(A&,
C (169)cost audit 成本审计 _sw,Y!x%dF
C (170)cost behaviour 成本性态 pnVtjWrbG
C (171)cost benefit analysis 成本效益分析 vk
{dL'
C (172)cost center 成本中心 ZJd1Lx
C (173)cost driver 成本动因