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注会《审计》英语常用词汇 aR6~r^jB
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1.audit 审计 4g
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2.attestation 鉴证 Tu:lIy~A
3.credibility 可信赖程度 Jn(|.eT|
4.audit of financial statements 财务报表审计 Lh+7z>1
5.agreed-upon procedures 执行商定程序 CS%ut-K<5M
6.high levels of assurance 高水平保证 6T"5,Q</h
7.compilation 编制 k8Dk;N
8.reliability 可靠性 25G~rk
lk
9.relevance 相关性 "dG*HKrr
10.professional skepticism 职业谨慎 KjA7x
11.objectivity 客观性 $1X!Ecq_
12. professional competence 专业胜任能力 }2=~7&)
13.Senior/CPA-in-charge 项目经理 :hHKm|1FE
14.audit engagement letter 业务约定书 k]4CN
15.recurring audit 连续审计 >U:-U"rA?
16.the client 委托人 y=GDuU%
17.change CPA 更换注册会计师 $hM9{
18.the existing CPA 现任注册会计师 \hJLa
19.the successor CPA 后任注册会计师 |r*y63\T
20.the preceding CPA前任注册会计师 b#(QZ
21.issue the audit report 出具审计报告 x!4<ff.
22.expert 专家 I/h( *~/
23.the board of directors 董事会 Lxa<zy~b
24.knowledge of the entity‘ s business 了解被审计单位情况 V(G{_>>
25.assess material misstatement risks评估重大错报风险 PtjAu
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,[n=PJVw/
27.a general knowledge of —— 初步了解―――的情况 ziAn9/sT
28.a more knowledge of—— 进一步了解的情况 gd)VL}k
29.the prior year‘s working papers 以前年度工作底稿 Dmtsu2o
30.minutes of meeting 会议纪要 +C$wkx]
31.business risks 经营风险 * se),CP!s
32.appropriateness 适当性 +SFo2Wdr43
33.accounting estimate 会计估计 Ob'[W;p)[w
34.management representations 管理层声明 <.|]%7
35.going concern assumption 持续经营假设 6%VRQ#g!
36.audit plan 审计计划 `yXHb
37.significant audit areas 重点审计领域 f+Bv8 g
38.error 错误 !&8B8jHqA
39.fraud舞弊 cMUmJH
40.modified or additional procedures 修改或追加审计程序 bmC{d
41.misappropriation of assets 侵占资产 =HoA2,R)
42.transactions without substance 虚假交易 ^O5PcV 3Eg
43.unusual pressures 异常压力 .|6Wmn-uS
44.the suspected noncompliance 涉嫌存在违法行为 a
' <B0'
45.materialiy 重要性 p6{8t}
46.exceed the materiality level 超过重要性水平 w##$SaTI
47.approach the materiality level 接近重要性水平 Ut"F b
48.an acceptably low level 可接受水平 ;#2yF34gv
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 -[lOf
50.misstatements or omissions 错报或漏报 *Q3q(rdrp
51.aggregate 总计 ,3ivB8
52.subsequent events 期后事项 =
:\o/)+
53.adjust the financial statements 调整财务报表 \ N]2V(v
54.perform additional audit procedures 实施追加的审计程序 H|!|fo-Tx
55.audit risk 审计风险 _$qH\>se
56.detection risk 检查风险 8z"*CJ@
57.inappropriate audit opinion 不适当的审计意见 ON3~!Q)
58.material misstatement 重大的错报 uHO>FM,
59.tolerable misstatement 可容忍错报 20RI S j
60.the acceptable level of detection risk 可接受的检查风险 }W* q
61.assessed level of material misstatement risk 重大错报风险的评估水平 TzY[-YlvF
62.simall business 小规模企业 4T:@W C
63.accounting system 会计系统 $>PV6
64.test of control 控制测试 |Xk>a7X
65.walk-through test 穿行测试 |"EQyV
66.communication 沟通 w97%5[-T
67.flow chart 流程图 `GT{=XJfY
68.reperformance of internal control 重新执行 -]~vEfq+T
69.audit evidence 审计证据 *U^7MU0
70.substantive procedures 实质性程序 ^NiS7 )FX
71.assertions 认定 iwnFCZVS
72.esistence 存在 *5|q_K
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73.occurrence 发生 a{7'qmN1
74.completeness 完整性
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75.rights and obligations 权利和义务 4XXuj
76.valuation and allocation 计价和分摊 6` @4i'.
77.cutoff 截止 =6:>C9
78.accuracy 准确性 +>S\.h
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79.classification 分类 "_
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80.inspection 检查 Z]1jg>")
81.supervision of counting 监盘 o&"nF+
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82.observation 观察 hV]]%zwR+
83.confirmation 函证 1x~dsM;q
84.computation 计算 %gE*x
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85.analytical procedures 分析程序 m_g2Cep
86.vouch 核对 f/NfvLi(AU
87.trace 追查 +GqUI~a
88.audit sampling 审计抽样 3c.,T
89.error 误差 \_J;i[
90.expected error 预期误差 <*55d2
91.population 总体 ]3iQpL
92.sampling risk 抽样风险 B)}.%G*
93.non- sampling risk 非抽样风险 05gdVa,
94.sampling unit 抽样单位 Ga1(T$|H
95.statistical sampling 统计抽样 Q
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96.tolerable error 可容忍误差 n6]8W^g
97.the risk of under reliance 信赖不足风险 X1PXX!]lo[
98.the risk of over reliance 信赖过度风险 $(8CU$gi=
99.the risk of incorrect rejection 误拒风险 W2F *+M
100. the risk of incorrect acceptance 误受风险 )UgLs|G~
101.working trial balance 试算平衡表 sw^4h`^'
102.index and cross-referencing 索引和交叉索引 qlgo#[i
103.cash receipt 现金收入 :sL
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104.cash disbursement 现金支出 +<o}@hefY2
105.bank statement 银行对账单 =AIeYUh
106.bank reconciliation 银行存款余额调节表 84eqT[I'
107.balance sheet date 资产负债表日 A,;V|jv9
108.net realizable value 可变现净值 n3Q Rn^
109.storeroom 仓库 sOUQd-!"
110.sale invoice 销售发票 r(VznKSx
111.price list 价目表 yrVk$k#6}
112.positive confirmation request 积极式询证函 /\0g)B
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113.negative confirmation request 消极式询证函 r#X6jU
114.purchase requisition 请购单 rCp'O\@S
115.receiving report 验收报告 zo>@"uH4
116.gross margin 毛利 'NYW`,
117.manufacturing overhead 制造费用 y8arFG
118.material requisition 领料单 |.EC>D/
119.inventory-taking 存货盘点 "vL,c]D
120.bond certificate 债券 zD,K_HicI
121.stock certificate 股票 Qf#=Y j
122.audit report 审计报告 r(6$.
zx
123.entity 被审计单位 ZD;1{
124.addressee of the audit report 审计报告的收件人 [.j&~\AG
125.unqualified opinion 无保留意见 0hr4}FL8
126.qualified opinion 保留意见 bD ADFitSo
127.disclaimer of opinion 无法表示意见 ')#!M\1,HQ
128.adverse opinion 否定意见 ;\48Q;
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A (1)ABC 作业基础成本计算 KqhE=2,
A (2)absorbed overhead 已吸收制造费用 d;FOmo4
A (3)absorption costing 吸收成本计算 3 =-XA2zJ
A (4)account 账户,报表 >,}SP;
A (5)accounting postulate 会计假设 '}BYMEd/m%
A (6)accounting series release 会计公告文件
mP[Z lS~"
A (7)accounting valuation 会计计价 Zv&<r+<g
A (8)account sale 承销清单 *aaK_=w
A (9)accountability concept 经营责任概念 vMv?
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A (10)accountancy 会计职业 Or<OmxJ
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A (11)accountant 会计师
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A (12)accounting 会计 PDNbhUAV
A (13)agency cost 代理成本
XkRPD
A (14)accounting bases 会计基础 Bh
,GQHJ
A (15)accounting manual 会计手册 L)yc_ d5
A (16)accounting period 会计期间 gEISnMH
A (17)accounting policies 会计方针
94Q?)0W$
A (18)accounting rate of return 会计报酬率 9gQ
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A (19)accounting reference date 会计参照日 fb|%)A=
A (20)accounting reference period 会计参照期间 hywy(b3
A (21)accrual concept 应计概念 kxWcWl8
A (22)accrual expenses 应计费用
*c>B,
A (23)acid test ration 速动比率(酸性测试比率) uRCZGg&V?#
A (24)acquisition 购置 #fT<]j(
A (25)acquisition accounting 收购会计 w
2
1g&
A (26)activity based accounting 作业基础成本计算 oxZXY]$y
A (27)adjusting events 调整事项 v\3$$T)
A (28)administrative expenses 行政管理费 f=paa/k0
A (29)advice note 发货通知 _;'<}a
A (30)amortization 摊销 [5i}C
K_=
A (31)analytical review 分析性检查 RGe2N|
A (32)annual equivalent cost 年度等量成本法 Bv{DZ?{s
A (33)annual report and accounts 年度报告和报表 &ieb6@RO`Q
A (34)appraisal cost 检验成本 e+O502]
A (35)appropriation account 盈余分配账户 12LGWhDp
A (36)articles of association 公司章程细则 )SzgMbF6
A (37)assets 资产 ^{g('BQx
A (38)assets cover 资产保障 iCIU'yI
A (39)asset value per share 每股资产价值 N}CeQ'l[R
A (40)associated company 联营公司 w^E$R
A (41)attainable standard 可达标准 ?5j}&Y3
4Qj@:b
A (42)attributable profit 可归属利润 Btyp=wfN[
A (43)audit 审计 H6Q!~o\"H
A (44)audit report 审计报告 K9QC$b9(
A (45)auditing standards 审计准则 Z3 O_K
A (46)authorized share capital 额定股本 i%n9RuULh
A (47)available hours 可用小时 W0k7(v)
A (48)avoidable costs 可避免成本 bx:j`5Uj`
B (49)back-to-back loan 易币贷款 cP^c}e*;NS
B (50)backflush accounting 倒退成本计算 w,1&s};g\
B (51)bad debts 坏帐 PrvV]#O
*
B (52)bad debts ratio 坏帐比率 i;fU],aK!
B (53)bank charges 银行手续费 ,b9!\OWDF
B (54)bank overdraft 银行透支 L XHDX
B (55)bank reconciliation 银行存款调节表 )QW
p[bV
B (56)bank statement 银行对账单 Qb#iT}!p%
B (57)bankruptcy 破产 R 6
-RH7.
B (58)basis of apportionment 分摊基础 B3Da w/G
B (59)batch 批量 V6kJoSyde
B (60)batch costing 分批成本计算 j2s{rQQ
B (61)beta factor B(市场)风险因素 irF+(&q]jh
B (62)bill 账单 '.*`PN5mDq
B (63)bill of exchange 汇票 0aa&13!5
B (64)bill of landing 提单 ;4k/h/o1#
B (65)bill of materials 用料预计单 =y0h\<[
B (66)bill payable 应付票据 PYyT#AcW2
B (67)bill receivable 应收票据 u?SxaGEa
B (68)bin card 存货记录卡 #Q/xQ`+|.
B (69)bonus 红利 Oid;s!-S 6
B (70)book-keeping 薄记 KZ 4G"
B (71)Boston classification 波士顿分类 ;8g[y"I
B (72)breakeven chart 保本图 q.ZkQN+
B (73)breakeven point 保本点 z =C<@ki`
B (74)breaking-down time 复位时间 YP73
B (75)budget 预算 VJS1{n=;k
B (76)budget center 预算中心 rO]2we/B,4
B (77)budget cost allowance 预算成本折让 _-z
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B (78)budget manual 预算手册 C ett*jm_
B (79)budget period 预算期间 )j}v3@EM5
B (80)budgetary control 预算控制 ZM_-g4[H
B (81)budgeted capacity 预算生产能力 P\&n0C~
B (82)burden 制造费用 }*c[}
VLN
B (83)business center 经营中心 t: 03
B (84)business entity 营业个体 ZJV;&[$[
B (85)business unit 经营单位 3j\Py'};
B (86)buy-out management 管理性购买产权 ]uXmug
B (87)by-product 副产品 h3V;
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C (88)called-up share capital 催缴股本 B~`:?f9ny5
C (89)capacity 生产能力 &/$
3>MD2`
C (90)capacity ratios 生产能力比率 m6o o-muAr
C (91)capital 资本 xG|lmYt76
C (92)capital assets pricing model资本资产计价模式 y<m}dW6[\
C (93)capital commitment 承诺资本 \Wb3JQ)
C (94)capital employed 已运用的资本 r
TK)jxklX
C (95)capital expenditure 资本支出 f<vZ4 IU
C (96)capital expenditureauthorization 资本支出核准 ?tkd5kE
C (97)capital expenditure control 资本支出控制 JnS@}m
C (98)capital expenditure proposal资本支出申请 !BR@"%hx
C (99)capital funding planning 资本基金筹集计划 p*|Ct
C (100)capital gain 资本收益 ^t P|8k
C (101)capital investment appraisal资本投资评估 */j[n$K>~`
C (102)capital maintenance 资本保全 95*=&d
C (103)capital resource planning 资本资源计划 i}~U/.P
C (104)capital surplus 资本盈余 BrsBB"<o,
C (105)capital turnover 资本周转率 gP?.io9Oi
C (106)card 记录卡 HJ!P]X_J1
C (107)cash 现金 :U6Q==B$_
C (108)cash account 现金账户 KA
elq*
C (109)cash book 现金账薄 RC^k#
+
C (110)cash cow 金牛产品 D YTC2
C (111)cash flow 现金流量 'e8O
\FOf
C (112)cash discounted 现金贴现 ~\u?Nf~L
C (113)cash flow budget 现金流量预算 &'c&B0j
C (114)cash flow statement 现金流量表 4]no#lVRJ
C (115)cash ledger 现金分类账 ~X,ZZ 9H
C (116)cash limit 现金限额 ^@;P -0Sy
C (117)CCA 现时成本会计 ^TAf+C^Ry
C (118)center 中心 B dxV [SF
C (119)changeover time 变更时间 B1 xlWdm
C (120)chartered entity 特许经济个体 oI x!?,1
C (121)cheque 支票 8YO` TgW
C (122)cheque register 支票登记薄 T<U_Iq
C (123)coin analysis 零钱分类 uOb}R
C (124)classification 分类 j!K{1s[.y
C (125)clock card 工时卡 O[R
C (126)code 代码 }M &hcw<
C (127)commitment accounting 承诺确认会计 s:^Xtox/
C (128)common cost 共同成本 |qtZb}"|
C (129)company limited byguarantee 有限担保责任公司 _nec6=S6(
C (130)company limited shares 股份有限公司 [~k!wipK
C (131)competitive position 竞争能力状况 2 5Ia
C (132)concept 概念 >(a[b
@[K
C (133)conglomerate 跨行业企业 tTPjCl
C (134)consistency concept 一致性概念 ZvSEa{
C (135)consolidated accounts 合并报表 +uMK_ds~
C (136)consolidation accounting 合并会计 +{cCKRm
C (137)consortium 财团 sLW e \o
C (138)contingency plan 应急计划 EkEQFd 5g
C (139)contingent liabilities 或有负债 xDIl
C (140)continuous operation 连续生产 $#FA/+<&$
C (141)contra 抵消 @"0n8y
C (142)contract cost 合同成本 Y|aaZ|+
C (143)contract costing 合同成本计算 LR
y&/d
C (144)contribution 贡献毛益 Hf9F:yH
C (145)contribution centre 贡献中心 [W=6NAd
C (146)contribution chart 贡献图 B)
s%B'
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 >RXDuCVi
C (148)contribution to salesration 贡献毛益对销售比率 8:jakOeT
C (149)control 控制 Zmy:Etqi
C (150)control account 控制帐户 X,`e1nsR
C (151)control limits 控制限度 I1!m;5-c9k
C (152)controllability concept 可控制概念 !Z%pdqo`.
C (153)controllable cost 可控制成本 |4F'Zu}g>
C (154)conversion cost 加工成本 "@rXN"4
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 y-o54e$4Cq
C (156)corporate appraisal 公司评估 MzIn~[\
C (157)corporate planning 公司计划 d?4-"9Y
C (158)corporate social reporting 公司社会报告 N@R?<a
C (159)corporation 股份公司 gU@BEn}
C (160)cost 成本 'E %+ O
C (161)cost account 成本帐户 Vn6]h|vm
C (162)cost accounting 成本会计 \(ju0qFqH
C (163)cost accounting manual 成本手册 I=&Kn@^
C (164)cost accounts calendar 成本报表的日历时间 nfS.0\z
C (165)cost adjustment 成本调整 !k8j8v&
C (166)cost allocation 成本分配 "sUmk e-#
C (167)cost apportionment 成本分摊 L*1yK*
C (168)cost attribution 成本归属 io*iA<@Gx
C (169)cost audit 成本审计 1D)=q^\I
C (170)cost behaviour 成本性态 YFs!
,fw'
C (171)cost benefit analysis 成本效益分析 IeGVLC
C (172)cost center 成本中心 :PQvt/-'(D
C (173)cost driver 成本动因