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注会《审计》英语常用词汇 !\x?R6K
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1.audit 审计 bVK$.*,
2.attestation 鉴证 R=$Ls6z
3.credibility 可信赖程度 "+h/-2rA
4.audit of financial statements 财务报表审计 '[0YIn
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 -nR\,+N
7.compilation 编制 bEI!Ja
8.reliability 可靠性 6fGK(r
9.relevance 相关性 ^yVl"/
10.professional skepticism 职业谨慎 zP nC=h|g
11.objectivity 客观性 kUbnVF5'
12. professional competence 专业胜任能力 vgThK9{m;
13.Senior/CPA-in-charge 项目经理 S#2[%o
14.audit engagement letter 业务约定书 '5rUe\k
15.recurring audit 连续审计 ,8##OB(
16.the client 委托人 sfI N)jh
17.change CPA 更换注册会计师 Ac\W\=QvB
18.the existing CPA 现任注册会计师 ~L'nzquF
19.the successor CPA 后任注册会计师 6Xa.0(h
20.the preceding CPA前任注册会计师 ~gdd cTp
21.issue the audit report 出具审计报告 [ {cC
22.expert 专家 N`1r;%5
23.the board of directors 董事会 VMHC/jlX@r
24.knowledge of the entity‘ s business 了解被审计单位情况 =bL{i&&
25.assess material misstatement risks评估重大错报风险 Xw^X&Pp
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
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27.a general knowledge of —— 初步了解―――的情况 o^GC=Aca`
28.a more knowledge of—— 进一步了解的情况 .'lN4x
29.the prior year‘s working papers 以前年度工作底稿 tlGWl0V?7Q
30.minutes of meeting 会议纪要 p+<}YDMb
31.business risks 经营风险 <'2u
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32.appropriateness 适当性 jVYH;B%%z
33.accounting estimate 会计估计 O?E6xc<8
34.management representations 管理层声明 hk;bk?:m
35.going concern assumption 持续经营假设 784;]wdy\
36.audit plan 审计计划 HcO5?{2
37.significant audit areas 重点审计领域 f:vD`Fz1
38.error 错误 aQ|hi F}
39.fraud舞弊 m&Sp1=*Ejy
40.modified or additional procedures 修改或追加审计程序 `%y5\!X
41.misappropriation of assets 侵占资产 9L"?wv
42.transactions without substance 虚假交易 [Vp\$;\nT
43.unusual pressures 异常压力 c[5@\j
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44.the suspected noncompliance 涉嫌存在违法行为 [H^ X"D
45.materialiy 重要性 g+|Bf&_
46.exceed the materiality level 超过重要性水平 E em
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47.approach the materiality level 接近重要性水平 ) b:4uK
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48.an acceptably low level 可接受水平 X9~p4ys9{
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
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50.misstatements or omissions 错报或漏报 @?a4i
51.aggregate 总计 x'i0KF
52.subsequent events 期后事项 M/B/b<['
53.adjust the financial statements 调整财务报表 ?Ib}
54.perform additional audit procedures 实施追加的审计程序 )
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55.audit risk 审计风险 s0!kwrBsp
56.detection risk 检查风险 C #aFc01B
57.inappropriate audit opinion 不适当的审计意见 Fu##'#
58.material misstatement 重大的错报 uV77E*+7\
59.tolerable misstatement 可容忍错报 _FsB6
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60.the acceptable level of detection risk 可接受的检查风险 __(V C:
61.assessed level of material misstatement risk 重大错报风险的评估水平 bQ.nFa']
62.simall business 小规模企业 xJc.pvVPw
63.accounting system 会计系统 (8x
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64.test of control 控制测试 )X%oXc&C|
65.walk-through test 穿行测试 u+z~
66.communication 沟通
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67.flow chart 流程图 VDn:SGj5
68.reperformance of internal control 重新执行 JqEb;NiP)5
69.audit evidence 审计证据 4 Py3I9
70.substantive procedures 实质性程序 sam[s4@eQ
71.assertions 认定 u){S$</
72.esistence 存在 }`]]b+_b>@
73.occurrence 发生 /7vE>mSY
74.completeness 完整性 6[+j'pW?
75.rights and obligations 权利和义务 [q"NU&SX
76.valuation and allocation 计价和分摊 ~`[8"YUL
77.cutoff 截止 iT$d;5_pU
78.accuracy 准确性 e~
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79.classification 分类 {(0Id !
80.inspection 检查 H:MUNc8i
81.supervision of counting 监盘 eJaUmK:
82.observation 观察 3'^S3W%
83.confirmation 函证 4if\5 P:j
84.computation 计算 A]xCF{*)&
85.analytical procedures 分析程序 #ovM(Mld
86.vouch 核对 BA*&N>a
87.trace 追查 U'M|=I'
88.audit sampling 审计抽样 2@*<9-9
89.error 误差 =mLeMk/7 w
90.expected error 预期误差 >~wu3q
91.population 总体 +wA p,Xr
92.sampling risk 抽样风险 nX 8B;*p6b
93.non- sampling risk 非抽样风险 r0u J$/!
94.sampling unit 抽样单位 r\RFDj
95.statistical sampling 统计抽样 D6:DrA:
96.tolerable error 可容忍误差 GGM5m
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97.the risk of under reliance 信赖不足风险 `u=oeM:
98.the risk of over reliance 信赖过度风险 #G~wE*VR$
99.the risk of incorrect rejection 误拒风险 tWX7dspx/
100. the risk of incorrect acceptance 误受风险 i'iO H|s
101.working trial balance 试算平衡表 s9 &)Fv-#V
102.index and cross-referencing 索引和交叉索引 UO
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103.cash receipt 现金收入 h[y*CzG
104.cash disbursement 现金支出 /N%zwj/*
105.bank statement 银行对账单 ]CIe~q
106.bank reconciliation 银行存款余额调节表 IywiCMjH
107.balance sheet date 资产负债表日 `GS cRhbh
108.net realizable value 可变现净值 ``6{T1fQS
109.storeroom 仓库 SctJxY(}!
110.sale invoice 销售发票 jm+blB^%K
111.price list 价目表 jJ<;2e~OW
112.positive confirmation request 积极式询证函 KG-y)qXu
113.negative confirmation request 消极式询证函 I}_;A<U
114.purchase requisition 请购单 wA1Ey:q
115.receiving report 验收报告 6+?wnp-
116.gross margin 毛利 Z,SY
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117.manufacturing overhead 制造费用
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118.material requisition 领料单 6N?#b66
119.inventory-taking 存货盘点 0W_mCV
120.bond certificate 债券
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121.stock certificate 股票 uct=i1+ fE
122.audit report 审计报告 |+u+)C
123.entity 被审计单位 @ "0uM?_)-
124.addressee of the audit report 审计报告的收件人 `R
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125.unqualified opinion 无保留意见 @Jm.HST#S8
126.qualified opinion 保留意见 4?v$<=#21*
127.disclaimer of opinion 无法表示意见 \Vz,wy%-
128.adverse opinion 否定意见 pbPz$Y
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A (1)ABC 作业基础成本计算 ^glX1 )
A (2)absorbed overhead 已吸收制造费用 6N&|2: U
A (3)absorption costing 吸收成本计算 :q(D(mK
A (4)account 账户,报表 . Jptj
A (5)accounting postulate 会计假设 w"BIv9N
A (6)accounting series release 会计公告文件 D(!;V
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A (7)accounting valuation 会计计价 x
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A (8)account sale 承销清单 tg3zXJ4k_
A (9)accountability concept 经营责任概念 pL8H8kn
A (10)accountancy 会计职业 ?P%|P
A (11)accountant 会计师 ]W+)ee|D
A (12)accounting 会计 K[e`t%2_
A (13)agency cost 代理成本 K[*h+YO
A (14)accounting bases 会计基础
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A (15)accounting manual 会计手册 dV)Y,Yx0${
A (16)accounting period 会计期间 =,O/,2)
A (17)accounting policies 会计方针 Qg[heND
A (18)accounting rate of return 会计报酬率 }M^_Z#|,
A (19)accounting reference date 会计参照日 R9Ldl97'
A (20)accounting reference period 会计参照期间 d3og?{i<}&
A (21)accrual concept 应计概念 ::v;)VdX+*
A (22)accrual expenses 应计费用 b/z'`?[
A (23)acid test ration 速动比率(酸性测试比率) 1>hb-OMX
A (24)acquisition 购置 P
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A (25)acquisition accounting 收购会计 zaH
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A (26)activity based accounting 作业基础成本计算 x!OWJ/O
A (27)adjusting events 调整事项 q)NXyy4BT
A (28)administrative expenses 行政管理费 ,tau9>!
A (29)advice note 发货通知 j,\tejl1
A (30)amortization 摊销 Wa(W&]
A (31)analytical review 分析性检查 bAN 10U
A (32)annual equivalent cost 年度等量成本法 3'.!
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A (33)annual report and accounts 年度报告和报表 JIVo=5c}
A (34)appraisal cost 检验成本 ={\![{L
A (35)appropriation account 盈余分配账户 EK^JLvyT
A (36)articles of association 公司章程细则 1X[73
A (37)assets 资产 3T"2S[gT
A (38)assets cover 资产保障 uijq@yo8-
A (39)asset value per share 每股资产价值 JvKO $^
A (40)associated company 联营公司 ejP,29
A (41)attainable standard 可达标准 R_t~UTfI;
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A (42)attributable profit 可归属利润 ~(stA3]k
A (43)audit 审计 t#a.}Jl
A (44)audit report 审计报告 8b-7]%
A (45)auditing standards 审计准则 mp!YNI
A (46)authorized share capital 额定股本 ] gH
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A (47)available hours 可用小时 n; Lo
A (48)avoidable costs 可避免成本 lQ+Ru8I
B (49)back-to-back loan 易币贷款 43+EX.c
B (50)backflush accounting 倒退成本计算 tX@0:RX%
B (51)bad debts 坏帐 ixIh
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B (52)bad debts ratio 坏帐比率 yZ?xt'tn
B (53)bank charges 银行手续费 d#E(~t(^
B (54)bank overdraft 银行透支 65'`uuPx
B (55)bank reconciliation 银行存款调节表 Lc58lV=
B (56)bank statement 银行对账单 lt }r}HM+
B (57)bankruptcy 破产 NKRaQr
B (58)basis of apportionment 分摊基础 SL6mNn9c
B (59)batch 批量 k}- "0>
B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 _2NN1/F5
B (62)bill 账单 AEB/8%l};v
B (63)bill of exchange 汇票 AmP#'U5
B (64)bill of landing 提单 =9kj?
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B (65)bill of materials 用料预计单 W/#KX}4
B (66)bill payable 应付票据 _`TepX R
B (67)bill receivable 应收票据 ;7;zhJs1t
B (68)bin card 存货记录卡 {CW1t5$*
B (69)bonus 红利 ,Y`'myL8W
B (70)book-keeping 薄记 3 %z
B (71)Boston classification 波士顿分类 O]c=Yyl
B (72)breakeven chart 保本图 `6|i&w:b
B (73)breakeven point 保本点 d\v$%0
B (74)breaking-down time 复位时间 ^`l"'6
B (75)budget 预算 lo\: ]/&6
B (76)budget center 预算中心 :({-0&&_
B (77)budget cost allowance 预算成本折让 Q&oC]u(="&
B (78)budget manual 预算手册 l0qdk#v
B (79)budget period 预算期间 jjJc1 p0
B (80)budgetary control 预算控制 $ \? N<W
B (81)budgeted capacity 预算生产能力 }v_p gatC
B (82)burden 制造费用 &?P=arU
B (83)business center 经营中心 t#fs:A7P?}
B (84)business entity 营业个体 F% F
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B (85)business unit 经营单位 3$GY,B
B (86)buy-out management 管理性购买产权 Yh}zt
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B (87)by-product 副产品 !F=|*j
C (88)called-up share capital 催缴股本 ;k9
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C (89)capacity 生产能力 h$E\2lsE
C (90)capacity ratios 生产能力比率 kWzuz#
C (91)capital 资本 QH@Q\
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C (92)capital assets pricing model资本资产计价模式 0!9?H1>
C (93)capital commitment 承诺资本 #pS]k<o%1
C (94)capital employed 已运用的资本 `,F&y{A
C (95)capital expenditure 资本支出 Dj-\))L
C (96)capital expenditureauthorization 资本支出核准 P5'iYahCq_
C (97)capital expenditure control 资本支出控制 #G'S
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C (98)capital expenditure proposal资本支出申请 8QkWgd7y
C (99)capital funding planning 资本基金筹集计划 )e4WAlg8c
C (100)capital gain 资本收益 J!21`M-Ue
C (101)capital investment appraisal资本投资评估 N&6_8=3z
C (102)capital maintenance 资本保全 zvek2\*rO
C (103)capital resource planning 资本资源计划 d$2@,
C (104)capital surplus 资本盈余 *(?U
C (105)capital turnover 资本周转率 += |hMQ;
C (106)card 记录卡 vjexx_fq
C (107)cash 现金 w.4u=e >Z4
C (108)cash account 现金账户 pFpQ\xc9$
C (109)cash book 现金账薄 YQN]x}:E+4
C (110)cash cow 金牛产品 tIn7(C
C (111)cash flow 现金流量 #6Efev
C (112)cash discounted 现金贴现 /'8*aUa
C (113)cash flow budget 现金流量预算 Uq<a22t@
C (114)cash flow statement 现金流量表 =]_d pE EQ
C (115)cash ledger 现金分类账 7\7 Brw4
C (116)cash limit 现金限额 m#5|J@]
C (117)CCA 现时成本会计 ;n( #b8r9
C (118)center 中心 tnQR<
C (119)changeover time 变更时间 X_lUD?y
C (120)chartered entity 特许经济个体 /0B07B
C (121)cheque 支票 uE,i-g0$Id
C (122)cheque register 支票登记薄 WUE)SVf
C (123)coin analysis 零钱分类 c,#~L7
C (124)classification 分类 Nz(c"3T;
C (125)clock card 工时卡 e3yorQ][
C (126)code 代码 )bB"12Z|8
C (127)commitment accounting 承诺确认会计 O:oU`vE
C (128)common cost 共同成本 Ze$^UR
C (129)company limited byguarantee 有限担保责任公司 u4b3bH9U
C (130)company limited shares 股份有限公司 b
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C (131)competitive position 竞争能力状况 ]y1$F
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C (132)concept 概念 2ru*#Z#(
C (133)conglomerate 跨行业企业 VfL]O 8P>
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 TIK/ %T
C (136)consolidation accounting 合并会计 8!
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C (137)consortium 财团 P.[6s$J
C (138)contingency plan 应急计划 bqw/O`*wfN
C (139)contingent liabilities 或有负债
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C (140)continuous operation 连续生产 <;$Sa's,LE
C (141)contra 抵消 <r_P?
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C (142)contract cost 合同成本 ,$MWk(S
C (143)contract costing 合同成本计算 Pi
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C (144)contribution 贡献毛益 E"9/YWv
C (145)contribution centre 贡献中心 )#b}qc#`
C (146)contribution chart 贡献图 JEK%y
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 \j2:
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C (148)contribution to salesration 贡献毛益对销售比率 L337/8fh
C (149)control 控制 K^z5x#Yj
C (150)control account 控制帐户
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C (151)control limits 控制限度 ()JYN5
C (152)controllability concept 可控制概念 b:}wR*Adc
C (153)controllable cost 可控制成本 %KabyvOl)
C (154)conversion cost 加工成本 /?.r!Cp
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 mC{!8WC@k
C (156)corporate appraisal 公司评估 bGMeBj"R
C (157)corporate planning 公司计划 C,OB3y
C (158)corporate social reporting 公司社会报告 |? ;"B:0
C (159)corporation 股份公司 SHXa{-
C (160)cost 成本 VV0EgfJ
C (161)cost account 成本帐户 )E[
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C (162)cost accounting 成本会计 )M&Azbu
C (163)cost accounting manual 成本手册 zn2"swhq\V
C (164)cost accounts calendar 成本报表的日历时间 75hFyh;u
C (165)cost adjustment 成本调整 MYDf`0{$_a
C (166)cost allocation 成本分配 dN$D6*
C (167)cost apportionment 成本分摊 M/8#&RycQ
C (168)cost attribution 成本归属 323yAF
C (169)cost audit 成本审计 ]Vf8mkDGO
C (170)cost behaviour 成本性态 tK s4}vW
C (171)cost benefit analysis 成本效益分析 fJF8/IQ4
C (172)cost center 成本中心 ?j&~vy= T
C (173)cost driver 成本动因