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注会《审计》英语常用词汇 j3;W-c`5
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1.audit 审计 zps=~|
2.attestation 鉴证 d]E={}qo&
3.credibility 可信赖程度 B>:U
4.audit of financial statements 财务报表审计 $;G<!]& s
5.agreed-upon procedures 执行商定程序 9ghzK?Yc
6.high levels of assurance 高水平保证 A :KZyd"Z
7.compilation 编制 xtD(tiqh.;
8.reliability 可靠性 J-'XT_k:iM
9.relevance 相关性 4]tg! ks
10.professional skepticism 职业谨慎 4V4S5V
11.objectivity 客观性 !;(Wm6~*ad
12. professional competence 专业胜任能力 q MrM^ ~
13.Senior/CPA-in-charge 项目经理 r
u2M"]T
14.audit engagement letter 业务约定书 xBc|rqge
15.recurring audit 连续审计 g$#A'Du
16.the client 委托人 !KOa'Ic$V
17.change CPA 更换注册会计师 |[iO./zP
18.the existing CPA 现任注册会计师 [ !#Db
a#
19.the successor CPA 后任注册会计师 u28$V]
20.the preceding CPA前任注册会计师 !ITM:%
21.issue the audit report 出具审计报告 +em!TO
22.expert 专家 y7:f^4
23.the board of directors 董事会 L-E?1qhP>
24.knowledge of the entity‘ s business 了解被审计单位情况 j>;1jzr2}
25.assess material misstatement risks评估重大错报风险 Xwo+iZ(a
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 )#M$ov
27.a general knowledge of —— 初步了解―――的情况 h7fytO
28.a more knowledge of—— 进一步了解的情况 yH-&o,
29.the prior year‘s working papers 以前年度工作底稿
0LL65[
30.minutes of meeting 会议纪要 \
[OB.
31.business risks 经营风险 +`gU{e,p
32.appropriateness 适当性 WvT H+
33.accounting estimate 会计估计 pXl qE,
34.management representations 管理层声明 2e1%L,y{W
35.going concern assumption 持续经营假设 GB}\ 7a
36.audit plan 审计计划 ~A5NseWCK
37.significant audit areas 重点审计领域 ww7nQ}H5(
38.error 错误 q?mpvpLG
39.fraud舞弊 fi>.X99(G
40.modified or additional procedures 修改或追加审计程序 /cx'(AT
41.misappropriation of assets 侵占资产 h%u!UHA
42.transactions without substance 虚假交易 0lniu=xmQ-
43.unusual pressures 异常压力 +u=VO#IA#
44.the suspected noncompliance 涉嫌存在违法行为 ^_\m@
45.materialiy 重要性 @0PWbs$
46.exceed the materiality level 超过重要性水平 h_P[B
47.approach the materiality level 接近重要性水平 }]dzY(
48.an acceptably low level 可接受水平 |-{e!&
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 qzvht4
50.misstatements or omissions 错报或漏报 kZG;
\
51.aggregate 总计 BaI-ve
52.subsequent events 期后事项 ,N,@9p
53.adjust the financial statements 调整财务报表 B.od{@I(Xp
54.perform additional audit procedures 实施追加的审计程序 fA<os+*9i
55.audit risk 审计风险 D:j5/ *
56.detection risk 检查风险 W&cs&>F#
57.inappropriate audit opinion 不适当的审计意见 ZG1TRF "
58.material misstatement 重大的错报 z7XI`MZN^
59.tolerable misstatement 可容忍错报 w@R" g%k-
60.the acceptable level of detection risk 可接受的检查风险 {
ixKc
61.assessed level of material misstatement risk 重大错报风险的评估水平 x?B`p"ifS
62.simall business 小规模企业 /*fx`0mY)
63.accounting system 会计系统 eP:\\;
;
64.test of control 控制测试 q({-C
65.walk-through test 穿行测试 YU6|/
<8
66.communication 沟通 V*O[8s%5v
67.flow chart 流程图 %7`eT^
68.reperformance of internal control 重新执行 ;PG=
3j_
69.audit evidence 审计证据 Lz_.m
70.substantive procedures 实质性程序 Ws0)B8y,|
71.assertions 认定 MtPdpm6\
72.esistence 存在 P(I%9
73.occurrence 发生 ! jApV
74.completeness 完整性 ^CQp5k p]
75.rights and obligations 权利和义务 Q.jThP`p
76.valuation and allocation 计价和分摊 H)Me!^@[D
77.cutoff 截止 t+F_/_"B
78.accuracy 准确性 Y=Ic<WHR
79.classification 分类 A =Z$H2
80.inspection 检查 -&1P2m/46
81.supervision of counting 监盘 i9qIaG/
82.observation 观察 f$5pp=s: n
83.confirmation 函证 GSSmlJ`
84.computation 计算 o[eZ"}~
85.analytical procedures 分析程序 HbPn<x^7
86.vouch 核对 vpT\CjXHZ
87.trace 追查 /3hY[#e
88.audit sampling 审计抽样 B0Z
>di:
89.error 误差 tUOY`]0
90.expected error 预期误差 IIGx+>
91.population 总体 iT|7**+3
92.sampling risk 抽样风险 |Bi7:w
93.non- sampling risk 非抽样风险 ^yl}/OD
94.sampling unit 抽样单位 ;K>'Gl
95.statistical sampling 统计抽样 K
rG,T5
96.tolerable error 可容忍误差 +!ljq~%
97.the risk of under reliance 信赖不足风险 - e0[$v
98.the risk of over reliance 信赖过度风险 >L "+8N6
99.the risk of incorrect rejection 误拒风险 6XCFL-o-
100. the risk of incorrect acceptance 误受风险 ..BP-N)V)
101.working trial balance 试算平衡表 !fe_w5S^
102.index and cross-referencing 索引和交叉索引 #1*7eANfr
103.cash receipt 现金收入 nJYIkfdA
104.cash disbursement 现金支出 (`#z@,1
105.bank statement 银行对账单 8b-mW>xsA
106.bank reconciliation 银行存款余额调节表 .w{Y3,dd>
107.balance sheet date 资产负债表日 0k5 uqGLXe
108.net realizable value 可变现净值 t\YM Hq<Y
109.storeroom 仓库
F(lJ
110.sale invoice 销售发票 fdwP@6eh
111.price list 价目表 >/ A'G
112.positive confirmation request 积极式询证函 =w`uZ;l$Q
113.negative confirmation request 消极式询证函 l.
cp[
114.purchase requisition 请购单 ]2|fc5G'
115.receiving report 验收报告 &\cS{35
116.gross margin 毛利
q o^mp
117.manufacturing overhead 制造费用 [Pjitw/?
118.material requisition 领料单 @'M"c
q
119.inventory-taking 存货盘点 @VG@|BQWa
120.bond certificate 债券 o-l-Z|)7
121.stock certificate 股票 :O&jm.2m
122.audit report 审计报告 BAvz @H
123.entity 被审计单位 1/;E8{
124.addressee of the audit report 审计报告的收件人 Y}2Sr-@u
125.unqualified opinion 无保留意见 I#;dS!W"'
126.qualified opinion 保留意见 [~\]<;;\
127.disclaimer of opinion 无法表示意见 f2M*]{N
128.adverse opinion 否定意见 aMHC+R1X
6=,zkU*i^
A (1)ABC 作业基础成本计算 -z-yk~F
A (2)absorbed overhead 已吸收制造费用 KDP4 7A
A (3)absorption costing 吸收成本计算 yVGf[~X
A (4)account 账户,报表 3pW4Ul@e
A (5)accounting postulate 会计假设 ]&D=*:c
A (6)accounting series release 会计公告文件 |sFd5X
A (7)accounting valuation 会计计价 ns
\I Y<Yo
A (8)account sale 承销清单 /)K;XtcN
A (9)accountability concept 经营责任概念 jpZq]E9`P
A (10)accountancy 会计职业 /#@tv~Z^
A (11)accountant 会计师 {5c?_U
A (12)accounting 会计 ~QPTs1Vk8
A (13)agency cost 代理成本 H%rNQxA2 +
A (14)accounting bases 会计基础 .b<W*4{j0H
A (15)accounting manual 会计手册 T2azHo7
A (16)accounting period 会计期间 Qhc;Zl
A (17)accounting policies 会计方针 %3t;[$n#
A (18)accounting rate of return 会计报酬率 8>x'. 8
A (19)accounting reference date 会计参照日 &)||~
A (20)accounting reference period 会计参照期间 ohe[rV>EX
A (21)accrual concept 应计概念 p-EU"O
A (22)accrual expenses 应计费用 ZADMtsk
A (23)acid test ration 速动比率(酸性测试比率) 'yA/sZ
A (24)acquisition 购置 OQ
w O7Z
A (25)acquisition accounting 收购会计 ;]>)6
A (26)activity based accounting 作业基础成本计算 Z^4+ 88
A (27)adjusting events 调整事项 kRX?o'U~C
A (28)administrative expenses 行政管理费 #s\kF *
A (29)advice note 发货通知 b30Jr2[
A (30)amortization 摊销 <`; {gX1
A (31)analytical review 分析性检查 k_1@?&3
A (32)annual equivalent cost 年度等量成本法 `]6
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A (33)annual report and accounts 年度报告和报表 L1(-xNUo_i
A (34)appraisal cost 检验成本 p19@to5l
A (35)appropriation account 盈余分配账户 z;<~j=lP
A (36)articles of association 公司章程细则 fvi0gE@bd
A (37)assets 资产 ~UO}PI`C
A (38)assets cover 资产保障 {}Is&^3Z
A (39)asset value per share 每股资产价值 y6[ le*T
A (40)associated company 联营公司 ~re}6-?
A (41)attainable standard 可达标准 VzHrKI
G?XA",AC
A (42)attributable profit 可归属利润 "gm5DE
A (43)audit 审计 t[X^4bZd
A (44)audit report 审计报告 (6a<{
A (45)auditing standards 审计准则 0wV9Trp
A (46)authorized share capital 额定股本 ."B{U_P&
A (47)available hours 可用小时 ZOa| lB (,
A (48)avoidable costs 可避免成本 .n YlYY'
B (49)back-to-back loan 易币贷款 AgSAjBP
B (50)backflush accounting 倒退成本计算 Y\B6c^E)
B (51)bad debts 坏帐 S1y6G/e9
B (52)bad debts ratio 坏帐比率 v3M$UiN,:
B (53)bank charges 银行手续费 F4z#u2~TC
B (54)bank overdraft 银行透支 ;l @lA)i
B (55)bank reconciliation 银行存款调节表 ,3f>-mP
B (56)bank statement 银行对账单 YCxwIzIR
B (57)bankruptcy 破产 :0 n+RL*5
B (58)basis of apportionment 分摊基础 ?0*[
L
B (59)batch 批量 ysIhUpd
B (60)batch costing 分批成本计算 KT<$E!@
B (61)beta factor B(市场)风险因素 )qbkKCq/FB
B (62)bill 账单 N AY3.e
B (63)bill of exchange 汇票 \'Et)uD*
B (64)bill of landing 提单 U1)Zh-aR
B (65)bill of materials 用料预计单 3Z*o5@RI
B (66)bill payable 应付票据 L{8_6s(:
B (67)bill receivable 应收票据 Mkk.8AjC|
B (68)bin card 存货记录卡 r#)1/`h
B (69)bonus 红利 !Pnjr T
B (70)book-keeping 薄记 a%b E}
B (71)Boston classification 波士顿分类 vMEN14;yH_
B (72)breakeven chart 保本图 `kQosQV
B (73)breakeven point 保本点 +D]raU
B (74)breaking-down time 复位时间 KHHYk>FR
B (75)budget 预算 `=#jWZ.8m
B (76)budget center 预算中心 =_|G q|
B (77)budget cost allowance 预算成本折让 .yXqa"p
B (78)budget manual 预算手册 ?-mOAHW0q
B (79)budget period 预算期间 lbIPtu
B (80)budgetary control 预算控制 SKnYeT
B (81)budgeted capacity 预算生产能力 pUqC88*j
B (82)burden 制造费用 LAf#Rco4
B (83)business center 经营中心 ^&1O:G*"
B (84)business entity 营业个体 z_y
cH%p
B (85)business unit 经营单位 \2a;z<(
B (86)buy-out management 管理性购买产权 f?k0(rl
B (87)by-product 副产品 LPJ7V`!k
C (88)called-up share capital 催缴股本 [tfB*m
5
C (89)capacity 生产能力 wv{ Qx^
C (90)capacity ratios 生产能力比率 HV/:OCK
C (91)capital 资本 R`a~8QVh&5
C (92)capital assets pricing model资本资产计价模式 |R@T`dW
C (93)capital commitment 承诺资本 Ta?}n^V?;
C (94)capital employed 已运用的资本 si6CWsb_ f
C (95)capital expenditure 资本支出 QE[<Y3M
C (96)capital expenditureauthorization 资本支出核准 KU` *LB:
C (97)capital expenditure control 资本支出控制 ?=&S?p)-<
C (98)capital expenditure proposal资本支出申请 Uz! 3){E
C (99)capital funding planning 资本基金筹集计划 <O'U-.
Gc
C (100)capital gain 资本收益 IV. })8
C (101)capital investment appraisal资本投资评估 3_XLx{["'
C (102)capital maintenance 资本保全 H
2R3I<j
C (103)capital resource planning 资本资源计划 #lvt4a"P"
C (104)capital surplus 资本盈余 ZuGd{p$
C (105)capital turnover 资本周转率 '_
.qhsS
C (106)card 记录卡 s~ 8g
C (107)cash 现金 mXyP;k
C (108)cash account 现金账户 1;=L]
L?
C (109)cash book 现金账薄 >{Hg+/
C (110)cash cow 金牛产品 n
Ab~
C (111)cash flow 现金流量 %w65)BFQ
C (112)cash discounted 现金贴现 g[pU5%|"[
C (113)cash flow budget 现金流量预算 \vT~2Y(K
C (114)cash flow statement 现金流量表 e~lFjr]
C (115)cash ledger 现金分类账 @y;VV*
C (116)cash limit 现金限额 ^*
.$@M
C (117)CCA 现时成本会计 e3;D1@
C (118)center 中心 96V8R<
C (119)changeover time 变更时间 ]}rNxT4<
C (120)chartered entity 特许经济个体 x0Loid\f
C (121)cheque 支票 iG6]Pr|;e
C (122)cheque register 支票登记薄 _<.VP
C (123)coin analysis 零钱分类 WC~;t4
C (124)classification 分类 )>FAtE
C (125)clock card 工时卡 S^pb9~
C (126)code 代码 3i!a\N4 K
C (127)commitment accounting 承诺确认会计 C
6
\
C (128)common cost 共同成本 "73y}'
C (129)company limited byguarantee 有限担保责任公司 N
{
oVz],
C (130)company limited shares 股份有限公司 a`w=0]1&*
C (131)competitive position 竞争能力状况 "crR{OjE"
C (132)concept 概念 oa"Bpi9i
C (133)conglomerate 跨行业企业 I8J>>H'#A
C (134)consistency concept 一致性概念 S#C-j D
C (135)consolidated accounts 合并报表 Zio!j%G
C (136)consolidation accounting 合并会计 wz:e\ !
C (137)consortium 财团 Bzwll
C (138)contingency plan 应急计划 ,ZJ}X 9$<
C (139)contingent liabilities 或有负债 Cst1nGPL
C (140)continuous operation 连续生产 :P_h_Tizv
C (141)contra 抵消 qco'neR"z
C (142)contract cost 合同成本 "H(3pl.
C (143)contract costing 合同成本计算 2v ~8fr4
C (144)contribution 贡献毛益 3?FY?Q[
C (145)contribution centre 贡献中心 }}TPu8Rl
C (146)contribution chart 贡献图 4%r?(C0x
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 2Cp4aTGv#
C (148)contribution to salesration 贡献毛益对销售比率 mnM]@8^G
C (149)control 控制 z]8Mv(eL
C (150)control account 控制帐户 M{24MF
C (151)control limits 控制限度 D|ze0A@
C (152)controllability concept 可控制概念 5\quh2Q
_
C (153)controllable cost 可控制成本 vf3) T;X>
C (154)conversion cost 加工成本 j13-?
fQ&
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @
,X/Wf
C (156)corporate appraisal 公司评估 Zb1GR5MB`k
C (157)corporate planning 公司计划 SnFyK5
C (158)corporate social reporting 公司社会报告 cF15Mm2
C (159)corporation 股份公司 y{mt *VA4
C (160)cost 成本 y+iRZ%V^
C (161)cost account 成本帐户 Zt9G[[]
C (162)cost accounting 成本会计 b_ZvI\H
C (163)cost accounting manual 成本手册 }~@/r5
Zl
C (164)cost accounts calendar 成本报表的日历时间 xFp$JN
C (165)cost adjustment 成本调整 $||WI}k3V
C (166)cost allocation 成本分配 y p{Dl
C (167)cost apportionment 成本分摊 _?"y1L.
C (168)cost attribution 成本归属 p)B/(%
C (169)cost audit 成本审计 SV t~pE+Y
C (170)cost behaviour 成本性态 dM^
EYW
C (171)cost benefit analysis 成本效益分析 Gf.ywqE$Y$
C (172)cost center 成本中心 |E6_TZ#=
C (173)cost driver 成本动因