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注会《审计》英语常用词汇 \[d~O>k2
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1.audit 审计
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2.attestation 鉴证 L+CPT
3.credibility 可信赖程度 TU*Y?D
L
4.audit of financial statements 财务报表审计 Ek60[a
5.agreed-upon procedures 执行商定程序 pV`/6
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6.high levels of assurance 高水平保证 CY\D.Eow
7.compilation 编制 x@@bC=iY$
8.reliability 可靠性 rYM@e
9.relevance 相关性 Y(Y#H$w
10.professional skepticism 职业谨慎 !8Y A1 o
11.objectivity 客观性 >IipWTVo<
12. professional competence 专业胜任能力 &YBZuq2?
13.Senior/CPA-in-charge 项目经理 <b?$-Rx
14.audit engagement letter 业务约定书 t)mc~M9w
15.recurring audit 连续审计 iZ4"@G:,
16.the client 委托人 [@2$W?0i
17.change CPA 更换注册会计师 ;u=%Vn"2a
18.the existing CPA 现任注册会计师 >2ha6A[
19.the successor CPA 后任注册会计师 iqFC~].)
20.the preceding CPA前任注册会计师 -
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21.issue the audit report 出具审计报告 pwRCfR)" X
22.expert 专家 B
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23.the board of directors 董事会 Y8h 96
24.knowledge of the entity‘ s business 了解被审计单位情况 -@XOe&q
25.assess material misstatement risks评估重大错报风险 Lf`<4 P
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 lx7]rkWo|a
27.a general knowledge of —— 初步了解―――的情况 4HpKKhv"
28.a more knowledge of—— 进一步了解的情况 T!i
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29.the prior year‘s working papers 以前年度工作底稿 CaVVlL
30.minutes of meeting 会议纪要
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31.business risks 经营风险 hrGX65>
32.appropriateness 适当性 HM#
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33.accounting estimate 会计估计 Z)f?X
34.management representations 管理层声明 i.^:xZ
35.going concern assumption 持续经营假设 #|T2`uYotf
36.audit plan 审计计划 bwa*|{R
37.significant audit areas 重点审计领域 `fE'$2
38.error 错误 {q^UWv?1
39.fraud舞弊 PsZ>L
40.modified or additional procedures 修改或追加审计程序 <`?%Cz AO
41.misappropriation of assets 侵占资产 .#Z"Sj
42.transactions without substance 虚假交易 ?<T=g
43.unusual pressures 异常压力 y#= j{
44.the suspected noncompliance 涉嫌存在违法行为 w&e3#p
45.materialiy 重要性 &Mz]y?k'
46.exceed the materiality level 超过重要性水平 Ko)f:=Qo
47.approach the materiality level 接近重要性水平 yq1G6hw
48.an acceptably low level 可接受水平 yb>R(y
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 !L<z(dV|(
50.misstatements or omissions 错报或漏报 s LWVgD
51.aggregate 总计
Y[W :Zhl;
52.subsequent events 期后事项 [NV/*>"j&
53.adjust the financial statements 调整财务报表 QP<.~^ao
54.perform additional audit procedures 实施追加的审计程序 XM#nb$gl
55.audit risk 审计风险 D G|v'#
56.detection risk 检查风险 C;%dZ
57.inappropriate audit opinion 不适当的审计意见 !N!AO(Z
58.material misstatement 重大的错报 zFQm3 !.
59.tolerable misstatement 可容忍错报 z`p9vlS[
60.the acceptable level of detection risk 可接受的检查风险 aj/+#G2
61.assessed level of material misstatement risk 重大错报风险的评估水平 S
E(c_ sX
62.simall business 小规模企业 [7 NO !^
63.accounting system 会计系统 :i|]iXE
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64.test of control 控制测试 J/3$I
65.walk-through test 穿行测试 :^-\KE`3
66.communication 沟通 d\zUtcJwC
67.flow chart 流程图 ~,Yd.?.TI
68.reperformance of internal control 重新执行 fWb+08}C
69.audit evidence 审计证据 -<sW`HpD'
70.substantive procedures 实质性程序 VGc.yM)&
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71.assertions 认定 *aq"c9
72.esistence 存在 3`)ej`
73.occurrence 发生 7#SfuZ0@
74.completeness 完整性 rU(-R@["
75.rights and obligations 权利和义务 Q- w_@~
76.valuation and allocation 计价和分摊 CNhLp#
77.cutoff 截止 G_zK .N
78.accuracy 准确性 \}X[0ct2!
79.classification 分类 .&`apQD}
80.inspection 检查 IkG;j+=
81.supervision of counting 监盘 j WMTQLE.
82.observation 观察 .8GXpt^U(
83.confirmation 函证
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84.computation 计算 Ps<k 2
85.analytical procedures 分析程序 uy<<m"cA;
86.vouch 核对 -s1.v$g
87.trace 追查 i29a1nD4Hm
88.audit sampling 审计抽样 t<j_` %`8
89.error 误差 \(&&ed:
90.expected error 预期误差
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91.population 总体 fn.;C
92.sampling risk 抽样风险 LFZ*mRiuKE
93.non- sampling risk 非抽样风险 0F.S[!I
94.sampling unit 抽样单位 URt+MTU[
95.statistical sampling 统计抽样 owI:Qs_/4
96.tolerable error 可容忍误差 Wyow MFp
97.the risk of under reliance 信赖不足风险 0{u%J%;
98.the risk of over reliance 信赖过度风险 h0HK~S#xBv
99.the risk of incorrect rejection 误拒风险 J1Az+m
100. the risk of incorrect acceptance 误受风险 Xbrc_V\_
101.working trial balance 试算平衡表 1=C<aRZ b^
102.index and cross-referencing 索引和交叉索引 e}P@7e h
103.cash receipt 现金收入 KD\sU6
104.cash disbursement 现金支出 iX
WB
105.bank statement 银行对账单 TAqX
f_
106.bank reconciliation 银行存款余额调节表 vp9wRGd
107.balance sheet date 资产负债表日 rq Uk_|Xa
108.net realizable value 可变现净值 ruyQ}b:zS
109.storeroom 仓库 gv D*^
110.sale invoice 销售发票 ] W$V#
111.price list 价目表 !w@i,zqu
112.positive confirmation request 积极式询证函 x34GRe!!
113.negative confirmation request 消极式询证函 fVVD}GM=
114.purchase requisition 请购单 ReL+V
115.receiving report 验收报告 iq^;c syKb
116.gross margin 毛利 B(5>H2
117.manufacturing overhead 制造费用 ,}"jiGgS4
118.material requisition 领料单 #{^qBP[
119.inventory-taking 存货盘点 $DtUTh3)
120.bond certificate 债券 FjLMN{eH/
121.stock certificate 股票 `%EcQ}Nr
122.audit report 审计报告 P=L@!F+s
123.entity 被审计单位 |sl^4'Ghc
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 r .
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126.qualified opinion 保留意见 x9S9%JG :
127.disclaimer of opinion 无法表示意见 m(
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128.adverse opinion 否定意见 Oamz>Hplu
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A (1)ABC 作业基础成本计算 o
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A (2)absorbed overhead 已吸收制造费用 Pl-9FLJ
A (3)absorption costing 吸收成本计算 LGVy4D
A (4)account 账户,报表
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A (5)accounting postulate 会计假设 '#eT
A (6)accounting series release 会计公告文件 DsD? &:
A (7)accounting valuation 会计计价 }TAG7U*
A (8)account sale 承销清单 B#35)QI
A (9)accountability concept 经营责任概念 q_mxZM
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A (10)accountancy 会计职业 0&b;!N!vJ
A (11)accountant 会计师 [N}QCy
A (12)accounting 会计 %tZrP$DQ
A (13)agency cost 代理成本 12_7UWZ"
A (14)accounting bases 会计基础 M%W#0
A (15)accounting manual 会计手册 b`,Sd.2=('
A (16)accounting period 会计期间 &-X51O C
A (17)accounting policies 会计方针 eH[i<Z
A (18)accounting rate of return 会计报酬率 T
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A (19)accounting reference date 会计参照日 ]mUt[Yy:z
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 c&{= aIe w
A (22)accrual expenses 应计费用 g W9`k,U
A (23)acid test ration 速动比率(酸性测试比率) U~t!
A (24)acquisition 购置 ,"{e$|iY
A (25)acquisition accounting 收购会计 VeZd\Oe
A (26)activity based accounting 作业基础成本计算 IN;9p w
A (27)adjusting events 调整事项 ir>+p>s.
A (28)administrative expenses 行政管理费 KaHe(
A (29)advice note 发货通知 @Y>PtA&w*
A (30)amortization 摊销 n2Mpo\2
A (31)analytical review 分析性检查 mV)t
A (32)annual equivalent cost 年度等量成本法 (TO<SY3AB
A (33)annual report and accounts 年度报告和报表 t~nW&]E
A (34)appraisal cost 检验成本 :XPat93w
A (35)appropriation account 盈余分配账户 V@TA~'$|
A (36)articles of association 公司章程细则 4FZ/~Y1}
A (37)assets 资产 v\qyDZ VV
A (38)assets cover 资产保障 YnW9uy5
A (39)asset value per share 每股资产价值 3Co1bY:
A (40)associated company 联营公司 7
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A (41)attainable standard 可达标准 }[MkJ21!
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A (42)attributable profit 可归属利润 1$6
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A (43)audit 审计 >!{8)ti
A (44)audit report 审计报告 ^tWSu?9
A (45)auditing standards 审计准则 W
1t_P&i
A (46)authorized share capital 额定股本 V[kn'QkWv
A (47)available hours 可用小时 ;l `Ufx
A (48)avoidable costs 可避免成本 lA;^c)
B (49)back-to-back loan 易币贷款 ?~#[cx
B (50)backflush accounting 倒退成本计算 -yg;,nCg
B (51)bad debts 坏帐 &0:Gj3`
B (52)bad debts ratio 坏帐比率 ,j\uvi(Y
B (53)bank charges 银行手续费 NWQ7%~#k*
B (54)bank overdraft 银行透支 OYn
5k6
B (55)bank reconciliation 银行存款调节表 7!FiPH~kM
B (56)bank statement 银行对账单 TcJJ"
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B (57)bankruptcy 破产 8}4.x3uw
B (58)basis of apportionment 分摊基础 jVN=_Y}\
B (59)batch 批量 G\,B*$3
B (60)batch costing 分批成本计算 NLYf
B (61)beta factor B(市场)风险因素 b
9 li
B (62)bill 账单 Kx
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B (63)bill of exchange 汇票 a|[f%T<<
B (64)bill of landing 提单 qQO*:_ezzk
B (65)bill of materials 用料预计单 ,1lW`Krx
B (66)bill payable 应付票据 dnXu(e%
B (67)bill receivable 应收票据 zxx9)I@?A
B (68)bin card 存货记录卡 {#`wW`U^
B (69)bonus 红利 S1'?"zAmd
B (70)book-keeping 薄记 7^UY%t
B (71)Boston classification 波士顿分类 W[]|Uu/%
B (72)breakeven chart 保本图
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B (73)breakeven point 保本点 Gv
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B (74)breaking-down time 复位时间 sCQV-%9
B (75)budget 预算 9.( [,J
B (76)budget center 预算中心 EM
+! ph
B (77)budget cost allowance 预算成本折让 0/fZDQH
B (78)budget manual 预算手册 t7xJ"
B (79)budget period 预算期间 {)!ua7GF0H
B (80)budgetary control 预算控制 9Av{>W?
B (81)budgeted capacity 预算生产能力 p|a`Q5z!
B (82)burden 制造费用 M
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B (83)business center 经营中心 qNrLM!Rj
B (84)business entity 营业个体 eWD!/yr|
B (85)business unit 经营单位 _D8
zKp
B (86)buy-out management 管理性购买产权 H!6&'=c {k
B (87)by-product 副产品 Ukf:m&G
C (88)called-up share capital 催缴股本 qf<o"B|_9
C (89)capacity 生产能力 AE`{k-3=%
C (90)capacity ratios 生产能力比率 T('rM:)/
C (91)capital 资本 oY,{9H37b
C (92)capital assets pricing model资本资产计价模式 OPqhdqo
C (93)capital commitment 承诺资本 Nt?=0X|M
C (94)capital employed 已运用的资本 :6EX-Xyj
C (95)capital expenditure 资本支出 Jcs
/i
C (96)capital expenditureauthorization 资本支出核准 ?6x&A t
C (97)capital expenditure control 资本支出控制 1 <lfo^B
C (98)capital expenditure proposal资本支出申请 a[
sdYZ
C (99)capital funding planning 资本基金筹集计划 -y?ve od#
C (100)capital gain 资本收益 xUa9>=JU{
C (101)capital investment appraisal资本投资评估 s- 0Xt<
C (102)capital maintenance 资本保全 ;G"!y<F
C (103)capital resource planning 资本资源计划 mRGr+m
C (104)capital surplus 资本盈余 SNSoV3|k-
C (105)capital turnover 资本周转率 *p0n^XZ% ?
C (106)card 记录卡 6Iz!_
C (107)cash 现金 Lk^bzW>f
C (108)cash account 现金账户 {CVZ
7tU7]
C (109)cash book 现金账薄 7X>@r"9<
C (110)cash cow 金牛产品 H/8u?OC
C (111)cash flow 现金流量 Ju;^^
C (112)cash discounted 现金贴现 0D `9
C (113)cash flow budget 现金流量预算 \RFA?PuY
C (114)cash flow statement 现金流量表 Dsv2p~
C (115)cash ledger 现金分类账 UX|3LpFX&I
C (116)cash limit 现金限额 gQY`qz
C (117)CCA 现时成本会计 29|nt1Z
C (118)center 中心 5N;xo??
C (119)changeover time 变更时间 >Kl_948
C (120)chartered entity 特许经济个体 =_Z.x&fi
C (121)cheque 支票 9O^~l2`
C (122)cheque register 支票登记薄 O]F(vHK\
C (123)coin analysis 零钱分类 ATmyoN2@>
C (124)classification 分类 pXh
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C (125)clock card 工时卡 ]lE5^<<
C (126)code 代码 Cgf4E{\U!
C (127)commitment accounting 承诺确认会计 7.n\a@I/
C (128)common cost 共同成本 UalwK
C (129)company limited byguarantee 有限担保责任公司 MD,BGO?C
C (130)company limited shares 股份有限公司 )2Y]A^ Y
C (131)competitive position 竞争能力状况 .6bo
C (132)concept 概念 JZ-64OT
C (133)conglomerate 跨行业企业 N"~P$B1X
C (134)consistency concept 一致性概念 ^d(gC%+!u
C (135)consolidated accounts 合并报表 X;vUz
C (136)consolidation accounting 合并会计 Lc-WfzT
C (137)consortium 财团 ^HI2Vp
C (138)contingency plan 应急计划 /@DJf\`vM
C (139)contingent liabilities 或有负债 SVV-zz]3M
C (140)continuous operation 连续生产 ]A l)>
C (141)contra 抵消 '^_^o)0gp
C (142)contract cost 合同成本
} z7yS.{
C (143)contract costing 合同成本计算 L`rrT
C (144)contribution 贡献毛益 FS('*w&bP
C (145)contribution centre 贡献中心 =~)rT8+)
C (146)contribution chart 贡献图 _Vc4F_
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 $V/Ke
C (148)contribution to salesration 贡献毛益对销售比率 9c{ ~$zJW
C (149)control 控制 !)}z{,Jx
C (150)control account 控制帐户 n1'i!NWt
C (151)control limits 控制限度 2:yXeSeA
C (152)controllability concept 可控制概念 [w+1<ou;j
C (153)controllable cost 可控制成本 O\%0D.HEz
C (154)conversion cost 加工成本 n
\&H~0X
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 YXdo&'Q<qX
C (156)corporate appraisal 公司评估 c<Q*g
C (157)corporate planning 公司计划 >.XXB
5a
C (158)corporate social reporting 公司社会报告 }XCh>LvX
C (159)corporation 股份公司 ?TmVLny
C (160)cost 成本 %\!0*(8
C (161)cost account 成本帐户 N7X(gh2h
C (162)cost accounting 成本会计 n+vv
%
C (163)cost accounting manual 成本手册 Mdu\ci)lr
C (164)cost accounts calendar 成本报表的日历时间 'CG% PjCO
C (165)cost adjustment 成本调整 X %7l!
k[
C (166)cost allocation 成本分配 Zu2
$$_+L
C (167)cost apportionment 成本分摊 |0_5iFAB|
C (168)cost attribution 成本归属 uY3#,
C (169)cost audit 成本审计 @;S)j!m`
C (170)cost behaviour 成本性态 {?3i^Q=V
C (171)cost benefit analysis 成本效益分析 w2r*$Q
C (172)cost center 成本中心 3rLc\rK
C (173)cost driver 成本动因