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注会《审计》英语常用词汇 MW
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1.audit 审计
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2.attestation 鉴证 Mt4*`CxtH;
3.credibility 可信赖程度 F%f)oq`B
4.audit of financial statements 财务报表审计 %Yt;)q3U
5.agreed-upon procedures 执行商定程序 bkuJN%
6.high levels of assurance 高水平保证 UHgW-N"
7.compilation 编制 !k Heslvi
8.reliability 可靠性 .ah[!O
9.relevance 相关性 ]D&U}n
10.professional skepticism 职业谨慎 "
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11.objectivity 客观性 O\SH;y,N
12. professional competence 专业胜任能力 WM
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13.Senior/CPA-in-charge 项目经理 xO^lE@a o
14.audit engagement letter 业务约定书 ]O>AD6P
15.recurring audit 连续审计 '|<r[K
16.the client 委托人 2bOl`{x
17.change CPA 更换注册会计师 a!EW[|[Q
18.the existing CPA 现任注册会计师 Jj/}GVNc7
19.the successor CPA 后任注册会计师 |- <72$j
20.the preceding CPA前任注册会计师 0|<9eD\I=
21.issue the audit report 出具审计报告 ^ (
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22.expert 专家 I7W`\d)
23.the board of directors 董事会 -'F27])
24.knowledge of the entity‘ s business 了解被审计单位情况 <#wVQ\0C
25.assess material misstatement risks评估重大错报风险 zGdYk-H3TH
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 *07?U")
27.a general knowledge of —— 初步了解―――的情况 &e78xtA{
28.a more knowledge of—— 进一步了解的情况 u* G+=aV.6
29.the prior year‘s working papers 以前年度工作底稿 ==UYjbuU
30.minutes of meeting 会议纪要 AhkDLm+
31.business risks 经营风险 b0/YX@
32.appropriateness 适当性 jK".iqx2L
33.accounting estimate 会计估计 / ykc`E?f
34.management representations 管理层声明 .4ZOm'ko{
35.going concern assumption 持续经营假设 (d/!M
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36.audit plan 审计计划 uq/Fapl
37.significant audit areas 重点审计领域 $Dd-2p
38.error 错误 5KfrkZ
39.fraud舞弊 FJ^\K+;
40.modified or additional procedures 修改或追加审计程序 =XtQ\$Pax
41.misappropriation of assets 侵占资产 'N^*,
42.transactions without substance 虚假交易 M.xZU\'ty
43.unusual pressures 异常压力 =~"X/>'
44.the suspected noncompliance 涉嫌存在违法行为 9Z }<H/q
45.materialiy 重要性 -k@1#
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46.exceed the materiality level 超过重要性水平 d"@ /{O^1
47.approach the materiality level 接近重要性水平 {kBsiSvsA;
48.an acceptably low level 可接受水平
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49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 fC3T\@(&
50.misstatements or omissions 错报或漏报 fs:yx'mxV
51.aggregate 总计 V= -
52.subsequent events 期后事项 [2YPV\=
53.adjust the financial statements 调整财务报表 xjSzQ|k-
54.perform additional audit procedures 实施追加的审计程序 V1,/qd_
55.audit risk 审计风险 icX4n
56.detection risk 检查风险 {bADMj1
57.inappropriate audit opinion 不适当的审计意见 a]Pw:lT
58.material misstatement 重大的错报 fL#r@TB-s
59.tolerable misstatement 可容忍错报 <f`n[QD2z
60.the acceptable level of detection risk 可接受的检查风险 6)p8BUft
61.assessed level of material misstatement risk 重大错报风险的评估水平 F,A+O+
62.simall business 小规模企业 e&2,cQRFV
63.accounting system 会计系统 j!y9E~Zz
64.test of control 控制测试 ,Tu.cg
65.walk-through test 穿行测试 ;c>"gW8
66.communication 沟通 k s\q^ten
67.flow chart 流程图 a5R.
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68.reperformance of internal control 重新执行 I`*5z;Q!%@
69.audit evidence 审计证据 d:w/{m%#
70.substantive procedures 实质性程序 Q"B8l[
71.assertions 认定 /t<
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72.esistence 存在 Ov<c1y;f
73.occurrence 发生 @0s'
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74.completeness 完整性 R<Mc+{*>
75.rights and obligations 权利和义务 N$=9R
76.valuation and allocation 计价和分摊 KS<@;Tt
77.cutoff 截止 p"c6d'qe
78.accuracy 准确性 t$%<eF@w
79.classification 分类 %\(-<aT
80.inspection 检查 .d}yQ#5z
81.supervision of counting 监盘 6dmb
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82.observation 观察 p^*a>d:d]
83.confirmation 函证 ap'La|9t>
84.computation 计算 tW4X+d"
85.analytical procedures 分析程序 Z5n-3h!+ED
86.vouch 核对
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87.trace 追查 s+v9H10R
88.audit sampling 审计抽样 OdZ/ \_Z
89.error 误差 u<uc"KY=
90.expected error 预期误差 ;"u,G!
91.population 总体 B1J,4
92.sampling risk 抽样风险 i+qg*o$
93.non- sampling risk 非抽样风险 A$N%deb
94.sampling unit 抽样单位 R6BbkYWrX
95.statistical sampling 统计抽样 BO4;S/ O
96.tolerable error 可容忍误差 ]Q ]
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97.the risk of under reliance 信赖不足风险 M9A1
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98.the risk of over reliance 信赖过度风险 ?gUraSFU
99.the risk of incorrect rejection 误拒风险 =.;ib6M
100. the risk of incorrect acceptance 误受风险 C4$P#DZT^
101.working trial balance 试算平衡表 t6\H
102.index and cross-referencing 索引和交叉索引 T0")Ryu
103.cash receipt 现金收入 Jw@X5-(Cp
104.cash disbursement 现金支出 hHTt-x#
105.bank statement 银行对账单 $*G3'G2'iS
106.bank reconciliation 银行存款余额调节表 yNXYS
107.balance sheet date 资产负债表日 |f @A-d X
108.net realizable value 可变现净值 ]T'8O`
109.storeroom 仓库 c:Cw#
110.sale invoice 销售发票 gJX"4]Ol#}
111.price list 价目表 q[VQ?b~9
112.positive confirmation request 积极式询证函 JyTETf,y
113.negative confirmation request 消极式询证函 |Vqm1.1/Zv
114.purchase requisition 请购单 &hkD"GGe
115.receiving report 验收报告 %;ED}X
116.gross margin 毛利 {Kr}RR*{X
117.manufacturing overhead 制造费用 Ar~/KRK
118.material requisition 领料单 X!LiekU!D
119.inventory-taking 存货盘点 EBW*v '
120.bond certificate 债券 "lu^
121.stock certificate 股票 DJgM>&Y6,
122.audit report 审计报告 hG.}>(VV
123.entity 被审计单位 -e(<Jd_=
124.addressee of the audit report 审计报告的收件人 1="]'!2Is
125.unqualified opinion 无保留意见 z+;$cfN
126.qualified opinion 保留意见 g2TK(S|#
127.disclaimer of opinion 无法表示意见 BM:p)%Pv#P
128.adverse opinion 否定意见 zeQ~'ao<
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A (1)ABC 作业基础成本计算 1}|y^oB\-
A (2)absorbed overhead 已吸收制造费用 FT~c|ep.
A (3)absorption costing 吸收成本计算 9ThsR&h3
A (4)account 账户,报表
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A (5)accounting postulate 会计假设 9 c9$cnQ
A (6)accounting series release 会计公告文件 u`N
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A (7)accounting valuation 会计计价 5)S;R,
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 *!y04'p`<
A (10)accountancy 会计职业 5OGwOZAj52
A (11)accountant 会计师 G@D;_$a
A (12)accounting 会计 89D`!`Ah]
A (13)agency cost 代理成本 !gLJBp
A (14)accounting bases 会计基础 ag:<%\2c
A (15)accounting manual 会计手册 :RB7#v={
A (16)accounting period 会计期间 uGXvP(Pg'
A (17)accounting policies 会计方针 ,?j!c*
A (18)accounting rate of return 会计报酬率
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A (19)accounting reference date 会计参照日 C $])q`9
A (20)accounting reference period 会计参照期间 XS@iu,uO
A (21)accrual concept 应计概念 "gI-S[
A (22)accrual expenses 应计费用 U= n
A (23)acid test ration 速动比率(酸性测试比率) 8q9^
A (24)acquisition 购置 (
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A (25)acquisition accounting 收购会计 ~oSA&v4V
A (26)activity based accounting 作业基础成本计算 i=b'_SZ'
A (27)adjusting events 调整事项 &f 'Lll
A (28)administrative expenses 行政管理费 E5P.x^
A (29)advice note 发货通知 -M]/Xv]
A (30)amortization 摊销 2ALYfZ|d
A (31)analytical review 分析性检查 N|>MqH,Bt
A (32)annual equivalent cost 年度等量成本法 ,:}VbQ:3I
A (33)annual report and accounts 年度报告和报表 (0 t{
A (34)appraisal cost 检验成本 ?P7QAolrr
A (35)appropriation account 盈余分配账户 UVi9}zr
A (36)articles of association 公司章程细则 $?kTS1I(
A (37)assets 资产 nSo.,72
A (38)assets cover 资产保障 6tVp%@
A (39)asset value per share 每股资产价值 )06. dZq\
A (40)associated company 联营公司 Rb
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A (41)attainable standard 可达标准 T[},6I|!
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A (42)attributable profit 可归属利润
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A (43)audit 审计 ?j!/Hc/b4
A (44)audit report 审计报告 UeB
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A (45)auditing standards 审计准则 L-|7
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A (46)authorized share capital 额定股本 ^JIs:\g<<
A (47)available hours 可用小时 }F V_jJ
A (48)avoidable costs 可避免成本 @&G
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B (49)back-to-back loan 易币贷款 PL\4\dXB
B (50)backflush accounting 倒退成本计算 ='eQh\T)
B (51)bad debts 坏帐 }236{)DuN
B (52)bad debts ratio 坏帐比率 %7TG>tc
B (53)bank charges 银行手续费 y>UQm|o<W
B (54)bank overdraft 银行透支 R<h:>.M
B (55)bank reconciliation 银行存款调节表 yq[CA`zVN
B (56)bank statement 银行对账单 O'~^wu.
B (57)bankruptcy 破产 Tt0]G_
B (58)basis of apportionment 分摊基础 i"!j:YEo
B (59)batch 批量 g fv?#mp
B (60)batch costing 分批成本计算 :VRQd}$Pi
B (61)beta factor B(市场)风险因素 z*^vdi0
B (62)bill 账单 1G, '
B (63)bill of exchange 汇票 7&|&y
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B (64)bill of landing 提单 c&L|e$C]
B (65)bill of materials 用料预计单 %`dVX
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B (66)bill payable 应付票据 ,}OQzK/"mP
B (67)bill receivable 应收票据 '! ;Xxe5
B (68)bin card 存货记录卡 _ =O;Lz$x
B (69)bonus 红利 JHVesX
B (70)book-keeping 薄记 ve/|"RB
B (71)Boston classification 波士顿分类 ^''3}<Ep
B (72)breakeven chart 保本图 3 _DJ
B (73)breakeven point 保本点 *zPz)3;
B (74)breaking-down time 复位时间 g9gyx/'*
B (75)budget 预算 5m6I:s`pK
B (76)budget center 预算中心 Kv\uBMJNW
B (77)budget cost allowance 预算成本折让 {1wjIo"ptg
B (78)budget manual 预算手册 ~rz%TDX0\
B (79)budget period 预算期间 Mg^3Y'{o
B (80)budgetary control 预算控制 -v WXL
B (81)budgeted capacity 预算生产能力
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B (82)burden 制造费用 fJG!TQJ[Y
B (83)business center 经营中心 qZ
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B (84)business entity 营业个体 \]t}N
B (85)business unit 经营单位 b;(BMO,(
B (86)buy-out management 管理性购买产权 f+dj6!g5/
B (87)by-product 副产品 @z.HyQ_v
C (88)called-up share capital 催缴股本 Ba|76OBRJ
C (89)capacity 生产能力 '%A*Z,f
C (90)capacity ratios 生产能力比率 UazUr=|e
C (91)capital 资本 u#34mg..
C (92)capital assets pricing model资本资产计价模式 &uTK@ G+
C (93)capital commitment 承诺资本 o{
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C (94)capital employed 已运用的资本 jJY!;f
C (95)capital expenditure 资本支出 (=i+{
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C (96)capital expenditureauthorization 资本支出核准 h)C`w'L
C (97)capital expenditure control 资本支出控制 ulnlRx
C (98)capital expenditure proposal资本支出申请 Rlf#)4
C (99)capital funding planning 资本基金筹集计划 M6b6lhg
C (100)capital gain 资本收益 {BJn9B
C (101)capital investment appraisal资本投资评估 -jsk-,
C (102)capital maintenance 资本保全 K~>ESMZ5
C (103)capital resource planning 资本资源计划 _NJq%-,'
C (104)capital surplus 资本盈余 SA16Ng
C (105)capital turnover 资本周转率 y{\K:
C (106)card 记录卡 ?wS/KEl=O
C (107)cash 现金 8(A+"H(
C (108)cash account 现金账户 -}*YfwK
C (109)cash book 现金账薄 K F`@o@,
C (110)cash cow 金牛产品 BIjQ8 t
C (111)cash flow 现金流量 sv?Lk4_
C (112)cash discounted 现金贴现 dD8f`*"*=
C (113)cash flow budget 现金流量预算 }x
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C (114)cash flow statement 现金流量表 5S?+03h~
C (115)cash ledger 现金分类账 4ky@rcD 1
C (116)cash limit 现金限额 dg]: JU
C (117)CCA 现时成本会计 +gOv5Eno-
C (118)center 中心 ep2#a#&'
C (119)changeover time 变更时间 j5>3Td.
C (120)chartered entity 特许经济个体 ,] ,dOIOwn
C (121)cheque 支票 }EZd=_kAq~
C (122)cheque register 支票登记薄 ^h@1t FF
C (123)coin analysis 零钱分类 >A;9Ee"&
C (124)classification 分类 564)ha/^(
C (125)clock card 工时卡 AlRng&o~
C (126)code 代码 )9QeVf
C (127)commitment accounting 承诺确认会计 AR-&c 3o
C (128)common cost 共同成本 }[OOkYF#r
C (129)company limited byguarantee 有限担保责任公司 Bzw!,(u/
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C (130)company limited shares 股份有限公司
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C (131)competitive position 竞争能力状况 z!GLug*j`
C (132)concept 概念 ?xuhN
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C (133)conglomerate 跨行业企业 jQiKof>
C (134)consistency concept 一致性概念 JW4~Qwx
C (135)consolidated accounts 合并报表 u/BCl!
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C (136)consolidation accounting 合并会计 5h2@n0
C (137)consortium 财团 eD4o8[s
C (138)contingency plan 应急计划 [nam H a
C (139)contingent liabilities 或有负债 q-fxs8+m|
C (140)continuous operation 连续生产 p|z\L}0
C (141)contra 抵消 MZX-<p+
C (142)contract cost 合同成本 @;we4G
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C (143)contract costing 合同成本计算 Xn'{g
C (144)contribution 贡献毛益 Kf$%C"
C (145)contribution centre 贡献中心 .;0?r9
C (146)contribution chart 贡献图 E$'Zd,|f=
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Ok=RhoZZ
C (148)contribution to salesration 贡献毛益对销售比率 Wm/0Y'$r&k
C (149)control 控制 ni@N/Z?!pA
C (150)control account 控制帐户 Ty21-0F
C (151)control limits 控制限度
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C (152)controllability concept 可控制概念 .'y]Ea
C (153)controllable cost 可控制成本 ;9r `P_r
C (154)conversion cost 加工成本 7aJLC!
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 M@V.?;F},
C (156)corporate appraisal 公司评估 C]tHk)<|42
C (157)corporate planning 公司计划 jQp7TdvLE$
C (158)corporate social reporting 公司社会报告 6mnj!p]3
C (159)corporation 股份公司 ^hhJ6E_W
C (160)cost 成本 &ESE?{of)
C (161)cost account 成本帐户 ^f-?xX
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C (162)cost accounting 成本会计 dcgz<m
C (163)cost accounting manual 成本手册 h$Z_r($b
C (164)cost accounts calendar 成本报表的日历时间 s^]F4'
C (165)cost adjustment 成本调整 MHv2r
C (166)cost allocation 成本分配 JwNG`MGc
C (167)cost apportionment 成本分摊 ]F5qXF5
C (168)cost attribution 成本归属 8 ]N
C (169)cost audit 成本审计 DL5`A?/
C (170)cost behaviour 成本性态 1Y"[Qs]"mU
C (171)cost benefit analysis 成本效益分析 4,!S?:7
C (172)cost center 成本中心 }2^_Gaj
C (173)cost driver 成本动因