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注会《审计》英语常用词汇 8 # BR\
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1.audit 审计 1Z?uT[kR
2.attestation 鉴证 ;Tk/}Od!VN
3.credibility 可信赖程度 djoP`r
4.audit of financial statements 财务报表审计 hVyeHbx
5.agreed-upon procedures 执行商定程序 H/*slqL
6.high levels of assurance 高水平保证 'b" 7Lzp2
7.compilation 编制 6J- /%
8.reliability 可靠性 'A3*[e|OS
9.relevance 相关性 ,Y|
;V
10.professional skepticism 职业谨慎 OW6dK#CFt
11.objectivity 客观性 1fV)tvU$
12. professional competence 专业胜任能力 1}Guhayy
13.Senior/CPA-in-charge 项目经理 +t-_FbFh3D
14.audit engagement letter 业务约定书 -|u
yJh
15.recurring audit 连续审计 Ik,N/[
16.the client 委托人 XxeP;}
17.change CPA 更换注册会计师 nxEC6Vh'
18.the existing CPA 现任注册会计师 DD
19.the successor CPA 后任注册会计师 74NL)|M
20.the preceding CPA前任注册会计师 4KHIUW$
21.issue the audit report 出具审计报告 "5ISKuL
22.expert 专家 Myn51pczl
23.the board of directors 董事会 H}&JrT95
24.knowledge of the entity‘ s business 了解被审计单位情况 ,*9gy$
25.assess material misstatement risks评估重大错报风险 E:B<_
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 ^Nds@MR{8'
27.a general knowledge of —— 初步了解―――的情况 DTsD<o
28.a more knowledge of—— 进一步了解的情况 jrS$!cEo
29.the prior year‘s working papers 以前年度工作底稿
KR R)pT
30.minutes of meeting 会议纪要 yK"HHdYTV
31.business risks 经营风险 f`rI]v|@
32.appropriateness 适当性 M17+F?27M
33.accounting estimate 会计估计 f8UJ3vB
34.management representations 管理层声明 `H9+]TWj<
35.going concern assumption 持续经营假设 .qf~t/o
36.audit plan 审计计划 x
<aR|r
37.significant audit areas 重点审计领域 NU'2QSU8
38.error 错误 (["V( $
39.fraud舞弊 ugj I$u
40.modified or additional procedures 修改或追加审计程序 0k_3]Li=(
41.misappropriation of assets 侵占资产 ]R!Y
Ru
42.transactions without substance 虚假交易 p Djt\R<f
43.unusual pressures 异常压力 BW3Q03SW6
44.the suspected noncompliance 涉嫌存在违法行为 {wk#n
.c
45.materialiy 重要性 8 .K; 2
46.exceed the materiality level 超过重要性水平 j4`+RS+q
47.approach the materiality level 接近重要性水平 0"GLgj:9
48.an acceptably low level 可接受水平 u|\?6fz
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 G pO*As_2
50.misstatements or omissions 错报或漏报 >T:0
51.aggregate 总计 ^xScVOdP
52.subsequent events 期后事项 Hj `\Fm*A
53.adjust the financial statements 调整财务报表 '6g-]rE[
54.perform additional audit procedures 实施追加的审计程序 {,(iL8,^
55.audit risk 审计风险 9;9ge
56.detection risk 检查风险 TI2K_'
57.inappropriate audit opinion 不适当的审计意见 OwNo$b]h`
58.material misstatement 重大的错报 8}AWU
59.tolerable misstatement 可容忍错报 /<-=1XJI
60.the acceptable level of detection risk 可接受的检查风险 oxUBlye
61.assessed level of material misstatement risk 重大错报风险的评估水平 9@mvG^
62.simall business 小规模企业 5yj# 9H
63.accounting system 会计系统 Jr
X. f
64.test of control 控制测试 Eg}U.ss^
65.walk-through test 穿行测试 WjSu4
66.communication 沟通 K W
ZEi?
67.flow chart 流程图 %<p/s;eu
68.reperformance of internal control 重新执行 '.gi@Sr5
69.audit evidence 审计证据 %\}5u[V
70.substantive procedures 实质性程序 J,=ZUh@M
71.assertions 认定 d.Ccc/1-
72.esistence 存在 <
$Sl%DoS
73.occurrence 发生 RE D@|[Qh
74.completeness 完整性 SXE@\Afj
75.rights and obligations 权利和义务 fz8 41 <Y
76.valuation and allocation 计价和分摊 <5#2^ (
77.cutoff 截止 \P"Ol\@
78.accuracy 准确性 ~6O~Fth
79.classification 分类 p*T[(\8{n
80.inspection 检查 ,)TnIByM
81.supervision of counting 监盘 3Of!Ykf=
82.observation 观察 ^K4?uABc
83.confirmation 函证 %BT]h3dcSS
84.computation 计算 H;q[$EUNb
85.analytical procedures 分析程序 CvEIcm=t
86.vouch 核对 $b7@S`5
87.trace 追查 E'6/@xM
88.audit sampling 审计抽样 !mB
`F C
89.error 误差 N_
Zd.
VnY
90.expected error 预期误差 t.
(6tL]
91.population 总体 ^j10
f$B
92.sampling risk 抽样风险 W:9l"'
93.non- sampling risk 非抽样风险
3Z`
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94.sampling unit 抽样单位 .yD
6$!6
95.statistical sampling 统计抽样 <$a-.C5
96.tolerable error 可容忍误差 D,lY_6=
97.the risk of under reliance 信赖不足风险 |;d#k+/;
98.the risk of over reliance 信赖过度风险 1A#/70Mo
99.the risk of incorrect rejection 误拒风险 X8R:9q_
100. the risk of incorrect acceptance 误受风险 8$Zwk7 w8A
101.working trial balance 试算平衡表 o-AF_N
102.index and cross-referencing 索引和交叉索引 gh
:5
103.cash receipt 现金收入 O?"uM >r
104.cash disbursement 现金支出 3u+i
105.bank statement 银行对账单 .Y8P6_
106.bank reconciliation 银行存款余额调节表 hsYE&Np_Q
107.balance sheet date 资产负债表日 (ov&iN
x
108.net realizable value 可变现净值 !#*#ji xo
109.storeroom 仓库 ?2\oi*$
110.sale invoice 销售发票 &N+`O)$
111.price list 价目表 j+q)
112.positive confirmation request 积极式询证函 &@BAVc z
113.negative confirmation request 消极式询证函 8|L@-F
114.purchase requisition 请购单 2m*/$GZ
115.receiving report 验收报告 )^"V}z
t
116.gross margin 毛利 N[fwd=$\#
117.manufacturing overhead 制造费用 C+%eT&OO
118.material requisition 领料单 q"DHMZB
119.inventory-taking 存货盘点 '.>y'=
120.bond certificate 债券
s_+.xIZ
121.stock certificate 股票 /(u? k%Q
122.audit report 审计报告 X%N!gy
123.entity 被审计单位 #sg
dMrVQ
124.addressee of the audit report 审计报告的收件人 sX3qrRY
125.unqualified opinion 无保留意见 ue@W@pj
126.qualified opinion 保留意见 #Q-#7|0&
127.disclaimer of opinion 无法表示意见 1wdc4>
128.adverse opinion 否定意见 '$'a .q1q9
j(K)CHH
A (1)ABC 作业基础成本计算 '|), ?
A (2)absorbed overhead 已吸收制造费用 mpVD;)?JmM
A (3)absorption costing 吸收成本计算 2mMi=pv9
A (4)account 账户,报表 ?~.:C'
A (5)accounting postulate 会计假设 /lPn
f7
A (6)accounting series release 会计公告文件 ;(;~yB|NZ5
A (7)accounting valuation 会计计价 4GG
>n
A (8)account sale 承销清单 D]rYg'
A (9)accountability concept 经营责任概念 B.;@i;7L
A (10)accountancy 会计职业 r:E4Wi{\
A (11)accountant 会计师 YktZXc?iI<
A (12)accounting 会计 Sl'$w4s
A (13)agency cost 代理成本 ;T8(byH ?
A (14)accounting bases 会计基础 R#8cOmZ
A (15)accounting manual 会计手册 suW|hh1/Ya
A (16)accounting period 会计期间 .X"&kO>G
A (17)accounting policies 会计方针 #h
U4gX,
A (18)accounting rate of return 会计报酬率 s,!vBS
n8
A (19)accounting reference date 会计参照日 ST~YO
A (20)accounting reference period 会计参照期间 e>.^RtDF
A (21)accrual concept 应计概念
B!8X?8D
A (22)accrual expenses 应计费用 1^V.L+0s]
A (23)acid test ration 速动比率(酸性测试比率) [wiB1{/Ls.
A (24)acquisition 购置 "!7Hu7
A (25)acquisition accounting 收购会计 Li0+%ijM
A (26)activity based accounting 作业基础成本计算 <sM_zoprc
A (27)adjusting events 调整事项 _*8 6
A (28)administrative expenses 行政管理费 _3wK: T{:
A (29)advice note 发货通知 q
#7Nk)<.
A (30)amortization 摊销 n9k
A (31)analytical review 分析性检查 $cwmfF2C
A (32)annual equivalent cost 年度等量成本法 4,h)<(d{
A (33)annual report and accounts 年度报告和报表 /FpPf[
A (34)appraisal cost 检验成本 hA1B C3
A (35)appropriation account 盈余分配账户 yV(9@lj3;
A (36)articles of association 公司章程细则 e{Vn{.i,5
A (37)assets 资产 8t, &dq
A (38)assets cover 资产保障 0dS (g&ZR
A (39)asset value per share 每股资产价值 N#)Klq87z
A (40)associated company 联营公司 Kb;Pd!Q
A (41)attainable standard 可达标准 0aI@m
92.Rjz;=9?
A (42)attributable profit 可归属利润 ,{msJyacmR
A (43)audit 审计 v@8SMOe%
A (44)audit report 审计报告 E_[a|N"D
A (45)auditing standards 审计准则 /-m)
A (46)authorized share capital 额定股本 M"{*))O\-c
A (47)available hours 可用小时 %6^nb'l'C
A (48)avoidable costs 可避免成本 lcy+2)+
B (49)back-to-back loan 易币贷款 ? u".*!%
B (50)backflush accounting 倒退成本计算 iC^91!<
B (51)bad debts 坏帐 [cZ/)tm
B (52)bad debts ratio 坏帐比率 =2DK?]K;
B (53)bank charges 银行手续费 +Zr~mwM=x
B (54)bank overdraft 银行透支 Nge@8
B (55)bank reconciliation 银行存款调节表 Z)=S>06X Q
B (56)bank statement 银行对账单 :pz@'J
B (57)bankruptcy 破产 HkhZB^_V
B (58)basis of apportionment 分摊基础 Y}s6__
B (59)batch 批量 /L@o.[H
B (60)batch costing 分批成本计算 3XQe? 2:<
B (61)beta factor B(市场)风险因素 K"5q387!
B (62)bill 账单 %21 |-B
B (63)bill of exchange 汇票 Uam%
u
B (64)bill of landing 提单 $)PS#ND&
B (65)bill of materials 用料预计单 )b=vBs`%
B (66)bill payable 应付票据 .m>Qlh
B (67)bill receivable 应收票据 Y"KJ`Rx
B (68)bin card 存货记录卡 w'$>E4\
B (69)bonus 红利 q
_K@KB
B (70)book-keeping 薄记 wL>*WLf
R
B (71)Boston classification 波士顿分类 B"#pv
JN
B (72)breakeven chart 保本图 gGBR
fq>
B (73)breakeven point 保本点 S% Ky+0
B (74)breaking-down time 复位时间 S
Te8*=w
B (75)budget 预算 YPq:z"`-y4
B (76)budget center 预算中心 qTwl\dcncC
B (77)budget cost allowance 预算成本折让 sKR%YK
"A
B (78)budget manual 预算手册 ,3MHZPJ?k]
B (79)budget period 预算期间 3$
:F/H
B (80)budgetary control 预算控制 "iX\U'`
B (81)budgeted capacity 预算生产能力 '/9MN;_
B (82)burden 制造费用 _?'W30Dg
B (83)business center 经营中心 aUc#,t;Qd
B (84)business entity 营业个体 )1@%!fr
B (85)business unit 经营单位 BI*0JK
Qu
B (86)buy-out management 管理性购买产权 ^J^FGo|M
B (87)by-product 副产品 kjdIk9 Y
C (88)called-up share capital 催缴股本 `U\l: ~]e
C (89)capacity 生产能力 @]}/vsI m
C (90)capacity ratios 生产能力比率 i!3*)-a\~`
C (91)capital 资本 H_x}-
C (92)capital assets pricing model资本资产计价模式 K]M
@t=
C (93)capital commitment 承诺资本 t:P]b
p^#
C (94)capital employed 已运用的资本 <
]+Mdy
C (95)capital expenditure 资本支出 }0@@_Y]CC
C (96)capital expenditureauthorization 资本支出核准 QLHEzEvf{/
C (97)capital expenditure control 资本支出控制 LN<rBF[_:f
C (98)capital expenditure proposal资本支出申请 BBV>QL
C (99)capital funding planning 资本基金筹集计划 /Ix5`Q)
C (100)capital gain 资本收益 ohJDu{V
C (101)capital investment appraisal资本投资评估 !Yn#3c
C (102)capital maintenance 资本保全 )Td{}vbIh
C (103)capital resource planning 资本资源计划 ;XjXv'
C (104)capital surplus 资本盈余 #;@I.
C (105)capital turnover 资本周转率 bXXX-Xc
C (106)card 记录卡 Lw(tO0b2H
C (107)cash 现金 mSZg;7DE3*
C (108)cash account 现金账户 S0:Oep
C (109)cash book 现金账薄 u#^l9/tl
C (110)cash cow 金牛产品 Fi;OZ>;a
C (111)cash flow 现金流量 vZ$E
[EG}
C (112)cash discounted 现金贴现 `D=`xSEYl
C (113)cash flow budget 现金流量预算 {+d)M
C (114)cash flow statement 现金流量表 }fo_"bs@
C (115)cash ledger 现金分类账 9(z) ^G
C (116)cash limit 现金限额 '
;nG4+K
C (117)CCA 现时成本会计 uW#s;1H.)
C (118)center 中心 =e PX^J*M'
C (119)changeover time 变更时间 )flm3G2u
C (120)chartered entity 特许经济个体 i^A=nsD`
C (121)cheque 支票 '!?t+L%gO
C (122)cheque register 支票登记薄 |r)QkxdU,
C (123)coin analysis 零钱分类 pBv,,d`
C (124)classification 分类 Yh@2m9
C (125)clock card 工时卡 T:
2f*!r
C (126)code 代码 qP##C&+#q
C (127)commitment accounting 承诺确认会计 cTRtMk%^
C (128)common cost 共同成本 K[/L!.Ag
C (129)company limited byguarantee 有限担保责任公司 )uR_d=B&
C (130)company limited shares 股份有限公司 $Zw+"AA
C (131)competitive position 竞争能力状况 uW FyI"
C (132)concept 概念
*o:J 4'
C (133)conglomerate 跨行业企业 `VUJW]wGu
C (134)consistency concept 一致性概念 4(oU88z
C (135)consolidated accounts 合并报表 xaoR\H
C (136)consolidation accounting 合并会计 k\j_hu
C (137)consortium 财团 'wMvO{}$
C (138)contingency plan 应急计划 EEK!'[<,sE
C (139)contingent liabilities 或有负债 ^q&|7Ou-
C (140)continuous operation 连续生产 j;z7T;!i
C (141)contra 抵消 7gB?rJHV,
C (142)contract cost 合同成本 J=: \b
C (143)contract costing 合同成本计算 ~OvbMWu
C (144)contribution 贡献毛益 UF }[%Sa
C (145)contribution centre 贡献中心 l Ib
d9F
C (146)contribution chart 贡献图 /N<aN9Z<x,
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +,$pcf<[V
C (148)contribution to salesration 贡献毛益对销售比率 p9u'nDi
C (149)control 控制 7[mfI?*m
C (150)control account 控制帐户 ONDO
xXs
C (151)control limits 控制限度 3tJfh=r=1
C (152)controllability concept 可控制概念 %eIaH!x:
C (153)controllable cost 可控制成本 *mJ#|3I<
C (154)conversion cost 加工成本 FkuD Gg~a
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 K{`R`SXD
C (156)corporate appraisal 公司评估 }S?"mg&V
C (157)corporate planning 公司计划 qz3
Z'
C (158)corporate social reporting 公司社会报告 9%
NobT
C (159)corporation 股份公司 |j9aTv
[`
C (160)cost 成本 *V\.6,^v
C (161)cost account 成本帐户 xLi3|^q
C (162)cost accounting 成本会计 42 lw>gzr!
C (163)cost accounting manual 成本手册 |:x,|>/
C (164)cost accounts calendar 成本报表的日历时间 1ywdcg
C (165)cost adjustment 成本调整 |mHf7gCX
C (166)cost allocation 成本分配 !vpXXI4
C (167)cost apportionment 成本分摊 bolG3Tf|
C (168)cost attribution 成本归属 Aaq%'07ihW
C (169)cost audit 成本审计 GI,TE
C (170)cost behaviour 成本性态 -vT{D$&1
C (171)cost benefit analysis 成本效益分析 ZS(
%!+ M
C (172)cost center 成本中心 e`LkCy[_
C (173)cost driver 成本动因