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注会《审计》英语常用词汇
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1.audit 审计 m.FN ttkM
2.attestation 鉴证 N;a' `l
3.credibility 可信赖程度 \D1@UyE
4.audit of financial statements 财务报表审计 =z
TpDL
5.agreed-upon procedures 执行商定程序 JS/~6'uB
6.high levels of assurance 高水平保证 RivhEc1h%
7.compilation 编制 EE*|#
8.reliability 可靠性 7x]q>Y8T
9.relevance 相关性 {e5-
10.professional skepticism 职业谨慎 N cp
11.objectivity 客观性 G8WPXj(
12. professional competence 专业胜任能力 _>bk'V7
13.Senior/CPA-in-charge 项目经理
hW9U%-D
14.audit engagement letter 业务约定书 rk47$36X
15.recurring audit 连续审计 @;tM R|p
16.the client 委托人 =y >CO:^G%
17.change CPA 更换注册会计师 2%|n}V[
18.the existing CPA 现任注册会计师 .7M.bpmqE
19.the successor CPA 后任注册会计师 dsOt(yNo
20.the preceding CPA前任注册会计师 $Wjx$fD
21.issue the audit report 出具审计报告 Y6T{/
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22.expert 专家 BSL+Gjj~}
23.the board of directors 董事会 bYmk5fpRG
24.knowledge of the entity‘ s business 了解被审计单位情况 ;U3K@_
25.assess material misstatement risks评估重大错报风险 VUOe7c=
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 s@E)=;!
27.a general knowledge of —— 初步了解―――的情况 >[&ser
28.a more knowledge of—— 进一步了解的情况 j'OXT<n*
29.the prior year‘s working papers 以前年度工作底稿 BC5R$W.e
30.minutes of meeting 会议纪要 x=-(p}0o;<
31.business risks 经营风险 x |gYxZ
32.appropriateness 适当性 MEM(uBYKOb
33.accounting estimate 会计估计 mi1^hl'2
34.management representations 管理层声明 * \B(-
35.going concern assumption 持续经营假设 h/2@4XKj
36.audit plan 审计计划 ("YWJJ'H
37.significant audit areas 重点审计领域 NV==[$ (r
38.error 错误 I
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39.fraud舞弊 h(^c5#.
40.modified or additional procedures 修改或追加审计程序 Xpv<v[a
41.misappropriation of assets 侵占资产 KE~.f(
42.transactions without substance 虚假交易 KEdqA/F>
43.unusual pressures 异常压力 i3pOGa<
44.the suspected noncompliance 涉嫌存在违法行为 v2a(yH
45.materialiy 重要性 ^y%8_r&
46.exceed the materiality level 超过重要性水平 AAqfp/D
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47.approach the materiality level 接近重要性水平 mwMu1#
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 s8 u`v1
50.misstatements or omissions 错报或漏报 g}IOHE
51.aggregate 总计 *>HS>#S
52.subsequent events 期后事项 [XH,~JZJj
53.adjust the financial statements 调整财务报表 9g#
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54.perform additional audit procedures 实施追加的审计程序 JpZ_cb`<E'
55.audit risk 审计风险 cm!|A?-<
56.detection risk 检查风险 BS?i!Bm 7
57.inappropriate audit opinion 不适当的审计意见 RCi8{~rIvS
58.material misstatement 重大的错报 ';}:*nZ//_
59.tolerable misstatement 可容忍错报
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60.the acceptable level of detection risk 可接受的检查风险 {NcJL< ;tS
61.assessed level of material misstatement risk 重大错报风险的评估水平 :hcOceNz
62.simall business 小规模企业 l8:!{I?s=
63.accounting system 会计系统 _yF@k~
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64.test of control 控制测试 /sn
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65.walk-through test 穿行测试 ^6Zx-Mf\
66.communication 沟通 DC8\v+K
67.flow chart 流程图 hsJ^Au=})w
68.reperformance of internal control 重新执行 HR?bnkv|id
69.audit evidence 审计证据 f,|;eF-Z
70.substantive procedures 实质性程序 K4H27SH
71.assertions 认定 .tHjGx
72.esistence 存在 .Wr7*J[V.
73.occurrence 发生 -SLk8x
74.completeness 完整性 wkx #WC
75.rights and obligations 权利和义务 kM@e_YtpY
76.valuation and allocation 计价和分摊 -ik=P]?
77.cutoff 截止 }D`ZWTjDay
78.accuracy 准确性
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79.classification 分类 >o%X;U
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80.inspection 检查 xwW(WHdC]
81.supervision of counting 监盘 s&+`>
82.observation 观察 dcTZL$
83.confirmation 函证 i
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84.computation 计算 F_i
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85.analytical procedures 分析程序 W$X
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86.vouch 核对 P[$idRS&
87.trace 追查 o(
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88.audit sampling 审计抽样 IwS<p-
89.error 误差
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90.expected error 预期误差 #T8jHnI
91.population 总体 S,udpQ7
92.sampling risk 抽样风险 `sy_'`i>X
93.non- sampling risk 非抽样风险 iQ1[60?)T
94.sampling unit 抽样单位 |`kkmq
95.statistical sampling 统计抽样 MRZN4<}9
96.tolerable error 可容忍误差 O2yD{i#l*#
97.the risk of under reliance 信赖不足风险 9$qw&j[
98.the risk of over reliance 信赖过度风险 ]&B/rSC
99.the risk of incorrect rejection 误拒风险 Vq/hk
100. the risk of incorrect acceptance 误受风险 8e
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101.working trial balance 试算平衡表 N)a5~<fBG
102.index and cross-referencing 索引和交叉索引 x^i97dZS^"
103.cash receipt 现金收入
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104.cash disbursement 现金支出 T+t7/PwC;
105.bank statement 银行对账单 _VM}]A
106.bank reconciliation 银行存款余额调节表 gz uWhQo
107.balance sheet date 资产负债表日 2P${5WT
108.net realizable value 可变现净值 ;j[gE
109.storeroom 仓库 .wTb/x
110.sale invoice 销售发票 k^cnNx
111.price list 价目表 Snn4RB<(
112.positive confirmation request 积极式询证函 3RI6+Cgmn
113.negative confirmation request 消极式询证函 I2NMn5>
114.purchase requisition 请购单 ]/3!t=La
115.receiving report 验收报告 EP<{3fy
116.gross margin 毛利 A[`c+&
117.manufacturing overhead 制造费用 -UAMHd}4
118.material requisition 领料单 8Fbt >-N<\
119.inventory-taking 存货盘点 wr(*RI"
120.bond certificate 债券 =Lb(N61
121.stock certificate 股票 qlg.\H:W~
122.audit report 审计报告 sFvYCRw
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123.entity 被审计单位 'PW/0k
124.addressee of the audit report 审计报告的收件人 cG 3tn&AXi
125.unqualified opinion 无保留意见 D8xE"6T>
126.qualified opinion 保留意见 F x$W3FIO]
127.disclaimer of opinion 无法表示意见 F9(jx#J~t
128.adverse opinion 否定意见 4x=sJ%E
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A (1)ABC 作业基础成本计算 gx eu2HG
A (2)absorbed overhead 已吸收制造费用 kp!(e0n
A (3)absorption costing 吸收成本计算 \{Je!#
A (4)account 账户,报表 u*oP:!s
A (5)accounting postulate 会计假设 M?<iQxtyb}
A (6)accounting series release 会计公告文件 2#CN:b]+
A (7)accounting valuation 会计计价 9"L!A,&
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A (8)account sale 承销清单 >* F#ZZv}p
A (9)accountability concept 经营责任概念 Qw_>
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A (10)accountancy 会计职业 ae2I,Qt%
A (11)accountant 会计师 3RD+;^}q3
A (12)accounting 会计 Nr"GxezU+A
A (13)agency cost 代理成本 t-iQaobF
A (14)accounting bases 会计基础 :RYYjmG5;
A (15)accounting manual 会计手册 /Tw $}8
A (16)accounting period 会计期间 C.H(aX)7
A (17)accounting policies 会计方针 )7AjRtb!/
A (18)accounting rate of return 会计报酬率 Gg:W%
A (19)accounting reference date 会计参照日 !+YSc&R_fW
A (20)accounting reference period 会计参照期间 lQ
t,(@7]
A (21)accrual concept 应计概念 h CV(O2jL
A (22)accrual expenses 应计费用 M:d|M|'
A (23)acid test ration 速动比率(酸性测试比率) +(w9! 5?F
A (24)acquisition 购置 9\E];~"iP
A (25)acquisition accounting 收购会计 ~H[_=
A (26)activity based accounting 作业基础成本计算 V=PK)FJ
A (27)adjusting events 调整事项 JuRWR0@`
A (28)administrative expenses 行政管理费 dDA&\BuS
A (29)advice note 发货通知 %RzkP}1>E
A (30)amortization 摊销 =BV_?
A (31)analytical review 分析性检查 +K2HMf'
A (32)annual equivalent cost 年度等量成本法 |="Y3}a
A (33)annual report and accounts 年度报告和报表 })q8{Qj!
A (34)appraisal cost 检验成本 :g-vy9vb
A (35)appropriation account 盈余分配账户 {n<1uh9~$8
A (36)articles of association 公司章程细则
3L4v@
A (37)assets 资产 NjdDImz.;s
A (38)assets cover 资产保障 |uRYejj#j
A (39)asset value per share 每股资产价值 q%1B4 mF'
A (40)associated company 联营公司 P8ns @VV
A (41)attainable standard 可达标准 z_y@4B6>}
uhwCC
A (42)attributable profit 可归属利润 tqKX\N=5^
A (43)audit 审计 (8~Hr?1B
A (44)audit report 审计报告 |
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A (45)auditing standards 审计准则 u2U+uD@yA
A (46)authorized share capital 额定股本 sd*NY
A (47)available hours 可用小时 ; H]]H!
A (48)avoidable costs 可避免成本 5fp&!HnG
B (49)back-to-back loan 易币贷款 <){J|O
B (50)backflush accounting 倒退成本计算 3YEw7GIO-
B (51)bad debts 坏帐 T\7t#Z
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B (52)bad debts ratio 坏帐比率 5<oV>|*@{
B (53)bank charges 银行手续费 )S@TYzdAN
B (54)bank overdraft 银行透支 Dkg-y9
B (55)bank reconciliation 银行存款调节表 RNcnE1=
B (56)bank statement 银行对账单 ;M*
G
B (57)bankruptcy 破产 "T>;wyGW
B (58)basis of apportionment 分摊基础 P Qi=
B (59)batch 批量 yoBR'$-=
B (60)batch costing 分批成本计算 X}&Y(kOT
B (61)beta factor B(市场)风险因素 DM(c :+K-
B (62)bill 账单 =Zaw>p*H
B (63)bill of exchange 汇票 T@r%~z
B (64)bill of landing 提单 N'%l/
B (65)bill of materials 用料预计单 dQNW1-s
B (66)bill payable 应付票据 0j' Xi_uM
B (67)bill receivable 应收票据 )hfI,9I~
B (68)bin card 存货记录卡 -TNb=2en(
B (69)bonus 红利 =~k#<q1^
B (70)book-keeping 薄记 #ePtfRzJ
B (71)Boston classification 波士顿分类 D}nRH@<`
B (72)breakeven chart 保本图 V%FWZn^
B (73)breakeven point 保本点 "z{rC}
B (74)breaking-down time 复位时间 TM,Fab &
B (75)budget 预算 &^B;1ZMHD
B (76)budget center 预算中心 nYnv.5
B (77)budget cost allowance 预算成本折让 zf[KZ\6H
B (78)budget manual 预算手册 m=^ihQ
B (79)budget period 预算期间 1X#gHstD
B (80)budgetary control 预算控制 E*}1_,q)
B (81)budgeted capacity 预算生产能力 e:n3@T,R
B (82)burden 制造费用 kAAD&t;w
B (83)business center 经营中心 l -6W]\v Z
B (84)business entity 营业个体 L:UPS&)
B (85)business unit 经营单位 iE"+-z\U
B (86)buy-out management 管理性购买产权 nh/%0=S
B (87)by-product 副产品 tE:6
C (88)called-up share capital 催缴股本 H+VjY MvK
C (89)capacity 生产能力 bN>|4hS
C (90)capacity ratios 生产能力比率 GbBz;ZV%z,
C (91)capital 资本 q_h/zPuH'
C (92)capital assets pricing model资本资产计价模式
BPypjS0?8
C (93)capital commitment 承诺资本 VP"C|j^I
C (94)capital employed 已运用的资本 S&Sa~Oq<o
C (95)capital expenditure 资本支出 XchVsA
C (96)capital expenditureauthorization 资本支出核准 7)l+hZ
C (97)capital expenditure control 资本支出控制 >s>{+6e
C (98)capital expenditure proposal资本支出申请 2U'Vq
C (99)capital funding planning 资本基金筹集计划 @kB^~Wf
C (100)capital gain 资本收益 vC-5_pl
C (101)capital investment appraisal资本投资评估 5_Oxl6#
C (102)capital maintenance 资本保全 [R{%r^"2p
C (103)capital resource planning 资本资源计划 |@pn=wW
C (104)capital surplus 资本盈余 p-2PC{% t|
C (105)capital turnover 资本周转率 N7dI}ju
C (106)card 记录卡 VNxhv!w
C (107)cash 现金 R9^RG-x
C (108)cash account 现金账户 y-@{
C (109)cash book 现金账薄 7DWHADr
C (110)cash cow 金牛产品 d0G d5%
C (111)cash flow 现金流量 *#sY-G d
C (112)cash discounted 现金贴现 Q=F4ZrNqD
C (113)cash flow budget 现金流量预算 L9,O,f
C (114)cash flow statement 现金流量表 ifcC
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C (115)cash ledger 现金分类账 &z;1Z
C (116)cash limit 现金限额 crr#tad.
C (117)CCA 现时成本会计 8'0I$Qa4
C (118)center 中心 Cd
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C (119)changeover time 变更时间 O|Y~^:ny
C (120)chartered entity 特许经济个体 T9-2"M=|<
C (121)cheque 支票 xC -&<s
C (122)cheque register 支票登记薄 78F
Ly7
C (123)coin analysis 零钱分类 IF<<6.tz
C (124)classification 分类 5<h:kZ"S^g
C (125)clock card 工时卡 h)sQ3B.}A
C (126)code 代码 [?moS!
C (127)commitment accounting 承诺确认会计 +y9WJ
C (128)common cost 共同成本 ]}>uvl^l
C (129)company limited byguarantee 有限担保责任公司 71OQ?fc
C (130)company limited shares 股份有限公司 ~zL DLr=
C (131)competitive position 竞争能力状况 ~cb7]^#u1l
C (132)concept 概念 U6LENY+Ja
C (133)conglomerate 跨行业企业 vALH!Kh
C (134)consistency concept 一致性概念 Q<fDtf}
C (135)consolidated accounts 合并报表 ;.&k zzvJ
C (136)consolidation accounting 合并会计 s=83a{#K
C (137)consortium 财团 xA]}/*
C (138)contingency plan 应急计划 k/2TvEV3=
C (139)contingent liabilities 或有负债 Ae_:Kc6
C (140)continuous operation 连续生产 ]seOc],4
C (141)contra 抵消 \jHIjFwQ
C (142)contract cost 合同成本 roHJ$~q?
C (143)contract costing 合同成本计算 T6I$7F
C (144)contribution 贡献毛益 ,w$:=;i
C (145)contribution centre 贡献中心 q?bKh*48
C (146)contribution chart 贡献图 Hm
17El68
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 y}GFtRNG
C (148)contribution to salesration 贡献毛益对销售比率 hmr 2(f%U
C (149)control 控制 P8n |MN
C (150)control account 控制帐户 KU*XRZu)
C (151)control limits 控制限度 lkaWwjv_D
C (152)controllability concept 可控制概念 ,^uQw/
C (153)controllable cost 可控制成本 -^&NwLEv=
C (154)conversion cost 加工成本 P|QM0GI
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 b+e9Pi*\
C (156)corporate appraisal 公司评估 7'idjc
R
C (157)corporate planning 公司计划 6QG"~>v7'(
C (158)corporate social reporting 公司社会报告 JbXd9AMh2
C (159)corporation 股份公司 F$te5 `a
C (160)cost 成本 JNxrs~}
C (161)cost account 成本帐户 =.ReM_.
C (162)cost accounting 成本会计 agp7zw=N
C (163)cost accounting manual 成本手册 .1A/hAdU
C (164)cost accounts calendar 成本报表的日历时间
-wQ@z6R
C (165)cost adjustment 成本调整 w>TTu:
7
C (166)cost allocation 成本分配 q cGsx2
C (167)cost apportionment 成本分摊 in#lpDa[
C (168)cost attribution 成本归属 ;U]Ym48
C (169)cost audit 成本审计 W*
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C (170)cost behaviour 成本性态 4{CeV7
C (171)cost benefit analysis 成本效益分析 ';KWHk8C
C (172)cost center 成本中心 w,eW?b
C (173)cost driver 成本动因