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注会《审计》英语常用词汇 ;$a|4_U$m
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1.audit 审计 ;F_&h#D]3
2.attestation 鉴证 5NSXSR9c
3.credibility 可信赖程度 7({.kD6
4.audit of financial statements 财务报表审计 -eSI"To L<
5.agreed-upon procedures 执行商定程序 +$~HRbo
6.high levels of assurance 高水平保证 17Q*
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7.compilation 编制 VyU!r*
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8.reliability 可靠性 *|+ ~V/#
9.relevance 相关性 LY0/\Z"N
10.professional skepticism 职业谨慎 h\-jqaq
11.objectivity 客观性 QL(}k)dB
12. professional competence 专业胜任能力 4z|Yfvq
13.Senior/CPA-in-charge 项目经理 cNN_KA
14.audit engagement letter 业务约定书 zJ0'KHF}o
15.recurring audit 连续审计 ]:^kw$
16.the client 委托人 y(#F&^|
17.change CPA 更换注册会计师 HSl$ U0
18.the existing CPA 现任注册会计师 >|T?87
19.the successor CPA 后任注册会计师 .>zkS*oX4z
20.the preceding CPA前任注册会计师 J! eVw\6
21.issue the audit report 出具审计报告 WY~}sE
22.expert 专家 6a`_i
23.the board of directors 董事会 $PbN=@
24.knowledge of the entity‘ s business 了解被审计单位情况 = &aD!nTx
25.assess material misstatement risks评估重大错报风险 Q;$/&Y*
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 tX*L_
27.a general knowledge of —— 初步了解―――的情况 r3 {o_w
28.a more knowledge of—— 进一步了解的情况 &4MVk3SLx#
29.the prior year‘s working papers 以前年度工作底稿 h$zPQ""8
30.minutes of meeting 会议纪要 T{K+1SPy4
31.business risks 经营风险 e$(i!G)
32.appropriateness 适当性 OEGAwP?F
33.accounting estimate 会计估计 ELNA-ZKp
34.management representations 管理层声明 Hp> J,m(*
35.going concern assumption 持续经营假设 tbv6-)Hs
36.audit plan 审计计划 Pq7tNM E
37.significant audit areas 重点审计领域 !r!Mq~X<=
38.error 错误 e]X9"sd0=
39.fraud舞弊 Iei4yDv ;
40.modified or additional procedures 修改或追加审计程序 lR^dT4
41.misappropriation of assets 侵占资产 7#|NQ=yd
42.transactions without substance 虚假交易 XY QUU0R
43.unusual pressures 异常压力 B&Ci*#e
44.the suspected noncompliance 涉嫌存在违法行为 NtOR/*
45.materialiy 重要性 E.% F/mM
46.exceed the materiality level 超过重要性水平 !%M-w0vC9
47.approach the materiality level 接近重要性水平 .r*b+rc;]
48.an acceptably low level 可接受水平 ^lMnwqx<
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 +#H8d1^5
50.misstatements or omissions 错报或漏报 01q7n`o#zf
51.aggregate 总计 $BBfsaJPT
52.subsequent events 期后事项 N$,)vb<
53.adjust the financial statements 调整财务报表 /~tfP
54.perform additional audit procedures 实施追加的审计程序 }>XSp)"{l
55.audit risk 审计风险 u!`C:C'
56.detection risk 检查风险 >%3c 1
57.inappropriate audit opinion 不适当的审计意见 2RXGY
58.material misstatement 重大的错报 K;xW/7?
59.tolerable misstatement 可容忍错报 ?HcA&
60.the acceptable level of detection risk 可接受的检查风险 6$dm-BI
61.assessed level of material misstatement risk 重大错报风险的评估水平 h+^T);h};|
62.simall business 小规模企业 zXf+ie o
63.accounting system 会计系统 K+$c,1
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64.test of control 控制测试 h5l
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65.walk-through test 穿行测试 h'fD3Gr&
66.communication 沟通
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67.flow chart 流程图 O.}gG6u5
68.reperformance of internal control 重新执行 RK3/!C`
69.audit evidence 审计证据 uN(~JPAw5
70.substantive procedures 实质性程序 |8`;55G
71.assertions 认定 B+DRe
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72.esistence 存在 A7RX2
73.occurrence 发生 p+7BsW.l
74.completeness 完整性 )Z%+~n3o'
75.rights and obligations 权利和义务 B:r-')!0$#
76.valuation and allocation 计价和分摊 d$,i?d,
77.cutoff 截止 _TXV{<E6
78.accuracy 准确性 eo_T.q
79.classification 分类 jrl6):x
80.inspection 检查 )|a9Z~#x
81.supervision of counting 监盘 t3>rf3v
82.observation 观察 8W[]#~77b
83.confirmation 函证 #rr-4$w+
84.computation 计算 2!otVz!Mh
85.analytical procedures 分析程序 bg*{1^
86.vouch 核对 D5m\u$~V
87.trace 追查 r"[T9
88.audit sampling 审计抽样 ) IhY&?jk?
89.error 误差 `j<tI6[e
90.expected error 预期误差 .>'Z9.Xnk
91.population 总体 ,;-*q}U
92.sampling risk 抽样风险 X[~CLKH(
93.non- sampling risk 非抽样风险 ;2|H6IN"
94.sampling unit 抽样单位 h^*{chm]
95.statistical sampling 统计抽样 ;
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96.tolerable error 可容忍误差 {|E7N"Qzg
97.the risk of under reliance 信赖不足风险 Wu&Di8GhP
98.the risk of over reliance 信赖过度风险 /nP=E
99.the risk of incorrect rejection 误拒风险 Madaxx
100. the risk of incorrect acceptance 误受风险 "'#Hh&Us
101.working trial balance 试算平衡表 U}0/V
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102.index and cross-referencing 索引和交叉索引 w$ {
103.cash receipt 现金收入 6v#G'M#r
104.cash disbursement 现金支出 Xt84 Evo
105.bank statement 银行对账单 n_Y]iAoc`
106.bank reconciliation 银行存款余额调节表 5w1[KO#K|
107.balance sheet date 资产负债表日 /6c10}f
108.net realizable value 可变现净值 +3>4 ?,^g
109.storeroom 仓库 %p60pn[(
110.sale invoice 销售发票 ~`E4E
111.price list 价目表 ;#i$0~lRl
112.positive confirmation request 积极式询证函 ?63JQ.;
113.negative confirmation request 消极式询证函 Vgn1I(Gj 4
114.purchase requisition 请购单 fO>~V1
115.receiving report 验收报告 w0Y%}7
116.gross margin 毛利 \AzcW;03g[
117.manufacturing overhead 制造费用 $SVGpEw
118.material requisition 领料单 c7IR06E
119.inventory-taking 存货盘点 y}HC\A77uD
120.bond certificate 债券 ?|GxVOl
121.stock certificate 股票 [9_ (+E[}
122.audit report 审计报告 [1^wy#
123.entity 被审计单位 "J{zfWr
124.addressee of the audit report 审计报告的收件人 & }}WP:U
125.unqualified opinion 无保留意见 Z|%2495\
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 ]?`p_G3O
128.adverse opinion 否定意见 V9_HC f
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A (1)ABC 作业基础成本计算 CHit
A (2)absorbed overhead 已吸收制造费用 l|em E
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A (3)absorption costing 吸收成本计算 ha! "BR
A (4)account 账户,报表 CZRo{2!?U
A (5)accounting postulate 会计假设 :[f`HY&
A (6)accounting series release 会计公告文件 f;H#TSJ
A (7)accounting valuation 会计计价 qjzW9yV+
A (8)account sale 承销清单 arKmc@"X
A (9)accountability concept 经营责任概念 ~9{;VKgK
A (10)accountancy 会计职业 B!ibE<7,
A (11)accountant 会计师 lkg*AAR?'
A (12)accounting 会计 ]UT|BE4v
A (13)agency cost 代理成本 B~zg"
A (14)accounting bases 会计基础 :qTcxzV
A (15)accounting manual 会计手册 *;E+9^:V
A (16)accounting period 会计期间 /.YAFH|i)"
A (17)accounting policies 会计方针 {FY[|:Cp
A (18)accounting rate of return 会计报酬率 .4FcZJvy
A (19)accounting reference date 会计参照日 6n\z53Mk
A (20)accounting reference period 会计参照期间 '#PqI)P
A (21)accrual concept 应计概念 YQdX>k
A (22)accrual expenses 应计费用 WAXts]=
A (23)acid test ration 速动比率(酸性测试比率) 2RUR=%C
A (24)acquisition 购置 yUmsE-W
A (25)acquisition accounting 收购会计 ?VP!1O=J
A (26)activity based accounting 作业基础成本计算 <Iyot]E
A (27)adjusting events 调整事项 ZWRRh^
A (28)administrative expenses 行政管理费 6*aa[,>
A (29)advice note 发货通知 xTFrrmxOf
A (30)amortization 摊销 *8.@aX3
A (31)analytical review 分析性检查 x>,F*3d3
A (32)annual equivalent cost 年度等量成本法 &
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A (33)annual report and accounts 年度报告和报表 6eYf2sZ;J
A (34)appraisal cost 检验成本 Tb1}XvZ
A (35)appropriation account 盈余分配账户 "E)++\JL
A (36)articles of association 公司章程细则 oA;Ty7s
A (37)assets 资产 Z<|_+7T
A (38)assets cover 资产保障 EH*ym#Y
A (39)asset value per share 每股资产价值 -N8cjr4l
A (40)associated company 联营公司 sC5uA
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A (41)attainable standard 可达标准 ' q<EZ{
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A (42)attributable profit 可归属利润
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A (43)audit 审计 vo6[2.HS
A (44)audit report 审计报告 =PFR{=F
A (45)auditing standards 审计准则 CnSX
A (46)authorized share capital 额定股本 (21 W6
A (47)available hours 可用小时 '*N9"C
A (48)avoidable costs 可避免成本 `,Y
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B (49)back-to-back loan 易币贷款 u2-@?yt
B (50)backflush accounting 倒退成本计算 r3H}*Wpf
B (51)bad debts 坏帐 yI.}3y{^5
B (52)bad debts ratio 坏帐比率 wL-ydMIx
B (53)bank charges 银行手续费 ,>
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B (54)bank overdraft 银行透支 @9uYmkcV
B (55)bank reconciliation 银行存款调节表 `!omzE*bk5
B (56)bank statement 银行对账单 En,)}yI
B (57)bankruptcy 破产 ..]*Ao2
B (58)basis of apportionment 分摊基础 YF! &*6m
B (59)batch 批量 `o_fUOe8a
B (60)batch costing 分批成本计算 tSb?
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B (61)beta factor B(市场)风险因素 _iGU|$a
B (62)bill 账单 C](z#c~c
B (63)bill of exchange 汇票 xdL/0 N3
B (64)bill of landing 提单 ,zN3? /7
B (65)bill of materials 用料预计单 F8[B^alAe
B (66)bill payable 应付票据 1J-Qh<Q
B (67)bill receivable 应收票据 T1(j l)
B (68)bin card 存货记录卡 HCJ8@nki
B (69)bonus 红利 5"kx}f2$
B (70)book-keeping 薄记 ^)OZ`u8
B (71)Boston classification 波士顿分类 ~[zFQ)([
B (72)breakeven chart 保本图 `&u<aLA
B (73)breakeven point 保本点 Z(Eke
B (74)breaking-down time 复位时间 nxyjL)!)0
B (75)budget 预算 vQKn=
B (76)budget center 预算中心 BEXQTM3])I
B (77)budget cost allowance 预算成本折让 F<yy>Wf
B (78)budget manual 预算手册 VelB-vy&
B (79)budget period 预算期间 Bn~\HW\Lh
B (80)budgetary control 预算控制 .Na&I)udX.
B (81)budgeted capacity 预算生产能力 Q(IJD4
B (82)burden 制造费用 QGH
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B (83)business center 经营中心 ).NcLJw_
B (84)business entity 营业个体 ?{
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B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 !Tn0M;
B (87)by-product 副产品 ='dLsh4P2N
C (88)called-up share capital 催缴股本 cW)Oi^q%o2
C (89)capacity 生产能力 *.m{jgi1X
C (90)capacity ratios 生产能力比率 ]{IR&{EI-
C (91)capital 资本 ~Law
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C (92)capital assets pricing model资本资产计价模式 }rzdm9
C (93)capital commitment 承诺资本 lo+xo;Nd
C (94)capital employed 已运用的资本 T!l
mO? Q
C (95)capital expenditure 资本支出 (O8,zqP9l
C (96)capital expenditureauthorization 资本支出核准 ${hyNt
C (97)capital expenditure control 资本支出控制 VLcyPM@"Q!
C (98)capital expenditure proposal资本支出申请 {q&@nm40
C (99)capital funding planning 资本基金筹集计划 r=fE8[,
C (100)capital gain 资本收益 '8)Wd"[
C (101)capital investment appraisal资本投资评估 Md8(`@`o
C (102)capital maintenance 资本保全 e7@li<3>d
C (103)capital resource planning 资本资源计划 (jM<T;4
C (104)capital surplus 资本盈余 aGPqh,<QD
C (105)capital turnover 资本周转率 }FPM-M3y
C (106)card 记录卡 b/}'Vf[
C (107)cash 现金 sS,
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C (108)cash account 现金账户 `[WyHO|8
C (109)cash book 现金账薄 "_ LkZBW.
C (110)cash cow 金牛产品 r_L
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C (111)cash flow 现金流量 [J~aAB
C (112)cash discounted 现金贴现 C/F@ ]_y
C (113)cash flow budget 现金流量预算 RK?jtb=&A
C (114)cash flow statement 现金流量表 n}19?K]g
C (115)cash ledger 现金分类账 Dba+z-3Nzy
C (116)cash limit 现金限额 za,6du6
C (117)CCA 现时成本会计 B ,V(LTE
C (118)center 中心 xM&EL>m>L
C (119)changeover time 变更时间 A?
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C (120)chartered entity 特许经济个体 '.pgXsC:=?
C (121)cheque 支票 \WWG>OUh.U
C (122)cheque register 支票登记薄 ~\2;i]|
C (123)coin analysis 零钱分类 e\`wlaP,
C (124)classification 分类 49o\^<4b
C (125)clock card 工时卡 Y|mW.
C (126)code 代码 I?^aCnU
C (127)commitment accounting 承诺确认会计 ,1,&b_
C (128)common cost 共同成本 qtO1hZ
C (129)company limited byguarantee 有限担保责任公司 nt7|f,_J
C (130)company limited shares 股份有限公司 {`a(Tl8V
C (131)competitive position 竞争能力状况 /K f L+"^|
C (132)concept 概念 V]Sgx00;
C (133)conglomerate 跨行业企业 FtE90=$
C (134)consistency concept 一致性概念 JlUb0{8PE
C (135)consolidated accounts 合并报表 )&>L !,z
C (136)consolidation accounting 合并会计 WhH!U0
C (137)consortium 财团 Q.yb
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C (138)contingency plan 应急计划 mxgqS
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C (139)contingent liabilities 或有负债 nh<Z1tMU
C (140)continuous operation 连续生产 byafb+x
C (141)contra 抵消 DE%fF,Hk3
C (142)contract cost 合同成本
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C (143)contract costing 合同成本计算 fTcY"A,2
C (144)contribution 贡献毛益 M;qBDT~)
C (145)contribution centre 贡献中心 }B`Ku5 M
C (146)contribution chart 贡献图 P7Xg{L&@.
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 e^zHw^js
C (148)contribution to salesration 贡献毛益对销售比率 "e@n:N!
C (149)control 控制 YGETMIT(
C (150)control account 控制帐户 9:Si]
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C (151)control limits 控制限度 Pubv$u
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C (152)controllability concept 可控制概念 $C uR}g
C (153)controllable cost 可控制成本 Fwb5u!_,
C (154)conversion cost 加工成本 p-xd k|'[
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 )&:L'N
C (156)corporate appraisal 公司评估 `"c'z;
C (157)corporate planning 公司计划 eeW`JG-E
C (158)corporate social reporting 公司社会报告 [X<Pk
C (159)corporation 股份公司 \^0 !|
C (160)cost 成本 J'e]x[Y
C (161)cost account 成本帐户 V#L'7">VP
C (162)cost accounting 成本会计 LL.x11o3
C (163)cost accounting manual 成本手册 IB8gDP2
C (164)cost accounts calendar 成本报表的日历时间 ^&Q<tN7
C (165)cost adjustment 成本调整 BZ+;n
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C (166)cost allocation 成本分配 >'b=YlUL
C (167)cost apportionment 成本分摊 i $C-)d]
C (168)cost attribution 成本归属 f!x[ln<
C (169)cost audit 成本审计 +P)ys#=
C (170)cost behaviour 成本性态 FqZgdmwR
C (171)cost benefit analysis 成本效益分析 [pL*@9Sa&
C (172)cost center 成本中心 dxCPV6 XI
C (173)cost driver 成本动因