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注会《审计》英语常用词汇 ^wass_8
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1.audit 审计 L6d^e53AP
2.attestation 鉴证 &t)$5\r
3.credibility 可信赖程度 }H#C<:
A
4.audit of financial statements 财务报表审计 d1jg3{pwA
5.agreed-upon procedures 执行商定程序 {L'uuG\9U
6.high levels of assurance 高水平保证 <C1w?d$9I
7.compilation 编制 C#qF
&n
8.reliability 可靠性 DpCe_Vb%M
9.relevance 相关性 ,FIG5-e,}
10.professional skepticism 职业谨慎 u@]rR&h`
11.objectivity 客观性
P5Bva
12. professional competence 专业胜任能力 #~}4< 18
13.Senior/CPA-in-charge 项目经理 %Ev)Hk
14.audit engagement letter 业务约定书 2CMWJi
15.recurring audit 连续审计 @`mr|-Rp@
16.the client 委托人 d9iVuw0u<
17.change CPA 更换注册会计师
- +<ai
18.the existing CPA 现任注册会计师 8u%rh[g'
19.the successor CPA 后任注册会计师 dzk1 !yy
20.the preceding CPA前任注册会计师 h
?_@nQ!
21.issue the audit report 出具审计报告 M{z&h>
22.expert 专家 `y3*\l
23.the board of directors 董事会 cqYMzS
t
24.knowledge of the entity‘ s business 了解被审计单位情况 zK_Q^M`
25.assess material misstatement risks评估重大错报风险 VwN=AFk
Oj
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 U|
T}0
27.a general knowledge of —— 初步了解―――的情况 Y sDai<
28.a more knowledge of—— 进一步了解的情况 A&N$=9.N1
29.the prior year‘s working papers 以前年度工作底稿 B#]:1:Qn
30.minutes of meeting 会议纪要 fJ GwT
31.business risks 经营风险 <=~*`eWV
32.appropriateness 适当性 b{BiC&3
33.accounting estimate 会计估计 lb{X 6_.
34.management representations 管理层声明 aH7@:=B
35.going concern assumption 持续经营假设 g
-pEt#
36.audit plan 审计计划 U(+%iD60i
37.significant audit areas 重点审计领域 lT?Vt`==~M
38.error 错误 z? Iu;X
39.fraud舞弊 %0p9\I
40.modified or additional procedures 修改或追加审计程序 _BEDQb{"|
41.misappropriation of assets 侵占资产 =qvn?
I^/
42.transactions without substance 虚假交易 FwE<_hq//
43.unusual pressures 异常压力 xsIfR3Ze9
44.the suspected noncompliance 涉嫌存在违法行为 wG&Z7C b
45.materialiy 重要性 |J
"\~%8
46.exceed the materiality level 超过重要性水平 V~_6t{L
47.approach the materiality level 接近重要性水平 :*M2@
48.an acceptably low level 可接受水平 ')T*cLQ><
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 ~#
jnkD
50.misstatements or omissions 错报或漏报 fh*7VuAc
51.aggregate 总计 s"`Oj5
52.subsequent events 期后事项 (M?VB*sm0
53.adjust the financial statements 调整财务报表 *V_b/Vt
54.perform additional audit procedures 实施追加的审计程序 !'C8sNs
55.audit risk 审计风险 ~Qd|.T
56.detection risk 检查风险 ol1J1Zg
57.inappropriate audit opinion 不适当的审计意见 gj7'43
?W
58.material misstatement 重大的错报 R2==<"gq
59.tolerable misstatement 可容忍错报 aI>
F8R?
60.the acceptable level of detection risk 可接受的检查风险 HHerL%/
61.assessed level of material misstatement risk 重大错报风险的评估水平 4j}.=u* X7
62.simall business 小规模企业 Spw^h=o
63.accounting system 会计系统 usNq]
64.test of control 控制测试 l1.eAs5U
65.walk-through test 穿行测试 Z6zLL
66.communication 沟通 de9e7.(2
67.flow chart 流程图 cS
BS38>
68.reperformance of internal control 重新执行 nf-6[dg
69.audit evidence 审计证据 )8taMC:H^
70.substantive procedures 实质性程序 Y=i_2R2e2
71.assertions 认定 9.:&u/e
72.esistence 存在 ^?:
Az
73.occurrence 发生 (tF/2cZk
74.completeness 完整性 L'$({
75.rights and obligations 权利和义务 yO/'}FD
76.valuation and allocation 计价和分摊 sC
?e%B
77.cutoff 截止 J|@O4g
78.accuracy 准确性 tI
79.classification 分类 xouBBb=
80.inspection 检查 i)/#u+Y1P
81.supervision of counting 监盘 YkQ=rurE
82.observation 观察 >CqZ75>
83.confirmation 函证 )+"(7U<
84.computation 计算 R2qz>kyyB
85.analytical procedures 分析程序 C,8@V`
86.vouch 核对 [B^V{nUBc
87.trace 追查 l$!Z};mw0E
88.audit sampling 审计抽样 Z1h6Y>j
89.error 误差 VrKLEN\
90.expected error 预期误差 +jN)$Y3Ya
91.population 总体 Gx|/
Jq
92.sampling risk 抽样风险 P
V9q=
93.non- sampling risk 非抽样风险 ;xSlRTNT=6
94.sampling unit 抽样单位 _QtW)\)5\
95.statistical sampling 统计抽样 ,D.@6bJW
96.tolerable error 可容忍误差 b%X<'8z9Z
97.the risk of under reliance 信赖不足风险 {M23a
_t\
98.the risk of over reliance 信赖过度风险 fG<[zt\e
99.the risk of incorrect rejection 误拒风险 KhPDXY]!
100. the risk of incorrect acceptance 误受风险 Qqd +=mgc
101.working trial balance 试算平衡表 QbYNL9%
102.index and cross-referencing 索引和交叉索引 !MOcF5M
103.cash receipt 现金收入 Kww+lgzS
104.cash disbursement 现金支出
T2t o!*T
105.bank statement 银行对账单 2{G7ignv
106.bank reconciliation 银行存款余额调节表 4)9Pgp:
107.balance sheet date 资产负债表日 }cIj1
:
108.net realizable value 可变现净值 ^J@
Xsl
109.storeroom 仓库 B~3qEdoK5`
110.sale invoice 销售发票 R?] S<Z
111.price list 价目表 0
d2to5 (
112.positive confirmation request 积极式询证函 CbMClnF
113.negative confirmation request 消极式询证函 V^\b"1X7N
114.purchase requisition 请购单 `J}FSUn\
115.receiving report 验收报告 bR=TGL&
116.gross margin 毛利 6a6N$v"
117.manufacturing overhead 制造费用 G)=+Nt\*
118.material requisition 领料单 UFE~6"t(
119.inventory-taking 存货盘点 S3dcE"hg
120.bond certificate 债券 +H_ /
121.stock certificate 股票 kCKCJ}N
122.audit report 审计报告 b~+\\,q}
123.entity 被审计单位 ,`( Qs7)Xx
124.addressee of the audit report 审计报告的收件人 2yV{y#\
125.unqualified opinion 无保留意见 {z#
W-
126.qualified opinion 保留意见 =V^8RlBi
127.disclaimer of opinion 无法表示意见 k")3R}mX
128.adverse opinion 否定意见 7 v(<<>
.
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A (1)ABC 作业基础成本计算 sv*xO7D
.
A (2)absorbed overhead 已吸收制造费用 k= 9a/M
u
A (3)absorption costing 吸收成本计算 d`KW]HJw
A (4)account 账户,报表 "oCXG`.k&
A (5)accounting postulate 会计假设 Byns6k
A (6)accounting series release 会计公告文件 5dLb`Gf
A (7)accounting valuation 会计计价 PLWx'N-kqL
A (8)account sale 承销清单 Rx4O?7;
A (9)accountability concept 经营责任概念 WoWBZ;+U
A (10)accountancy 会计职业 iu'r c/=V
A (11)accountant 会计师 }}v28"\TA
A (12)accounting 会计 t2z@"e
A (13)agency cost 代理成本 x{{ZV]
A (14)accounting bases 会计基础 -\~x^5K
A (15)accounting manual 会计手册 T( bFn?
A (16)accounting period 会计期间 -KCQ!0\F
A (17)accounting policies 会计方针 gd ; e-.
A (18)accounting rate of return 会计报酬率 |R>I#NO5
A (19)accounting reference date 会计参照日 J]Qbg7|
A (20)accounting reference period 会计参照期间 o(5
(]bJ
A (21)accrual concept 应计概念 ,:3Di (
A (22)accrual expenses 应计费用 `L"{sW6S
A (23)acid test ration 速动比率(酸性测试比率) V,
e
A (24)acquisition 购置 $@L}/MO
A (25)acquisition accounting 收购会计 ]m
""ga
A (26)activity based accounting 作业基础成本计算 0bG2YMs
A (27)adjusting events 调整事项 a EqDxr6
A (28)administrative expenses 行政管理费 .sbV<ulbc
A (29)advice note 发货通知 <k2]GI-}h
A (30)amortization 摊销 e@L7p,
A (31)analytical review 分析性检查 3Y=?~!,Jk
A (32)annual equivalent cost 年度等量成本法 AY%Y,<a
A (33)annual report and accounts 年度报告和报表 w24@KaKFo
A (34)appraisal cost 检验成本 24/ ^_Td
A (35)appropriation account 盈余分配账户 mdIa`OZr
A (36)articles of association 公司章程细则 6Vc&g
A (37)assets 资产 jiAN8t*P
A (38)assets cover 资产保障 ,46k8%WW
A (39)asset value per share 每股资产价值 Hh.l,Z7i7D
A (40)associated company 联营公司 XDq*nA8#5B
A (41)attainable standard 可达标准 /bv4/P
L-(.v*
A (42)attributable profit 可归属利润 "npLl]XM
A (43)audit 审计 JIU=^6^2'
A (44)audit report 审计报告 )3~):+
A (45)auditing standards 审计准则 !`#xFRHe
A (46)authorized share capital 额定股本 2M+'9+k~
A (47)available hours 可用小时 Sf*b{6lcC
A (48)avoidable costs 可避免成本 p/inATH
B (49)back-to-back loan 易币贷款 bT{iei]?
B (50)backflush accounting 倒退成本计算 =`6_{<&
B (51)bad debts 坏帐 m%km@G$
B (52)bad debts ratio 坏帐比率 GFBku^pi
B (53)bank charges 银行手续费 + %07J6
B (54)bank overdraft 银行透支 7{e*isV
B (55)bank reconciliation 银行存款调节表 QGQ>shIeZ
B (56)bank statement 银行对账单 Ox1#}7`0>
B (57)bankruptcy 破产 2hI|]p
B (58)basis of apportionment 分摊基础 k),.
B (59)batch 批量 V}kQXz"9
B (60)batch costing 分批成本计算 mVuZ}`
B (61)beta factor B(市场)风险因素 vmZyvJSE
B (62)bill 账单 &udlt//^%
B (63)bill of exchange 汇票 b$:<T7vei
B (64)bill of landing 提单 >
HY(
Ij<
B (65)bill of materials 用料预计单 u4a(AB>S
B (66)bill payable 应付票据 Q4,!N(>D
B (67)bill receivable 应收票据 h|j$Jy
B (68)bin card 存货记录卡 I
;Sm<P7*
B (69)bonus 红利 nuip
B (70)book-keeping 薄记 Vyqj)1Z8>
B (71)Boston classification 波士顿分类 Xn
1V1sr
B (72)breakeven chart 保本图 Ma,2_oq+
B (73)breakeven point 保本点 hln.EAW'Yc
B (74)breaking-down time 复位时间 G&HCOR!h
B (75)budget 预算 >3a<#s{%
B (76)budget center 预算中心 ]e+88eQ
B (77)budget cost allowance 预算成本折让 LJAqk2k
B (78)budget manual 预算手册 :_FnQhzg
B (79)budget period 预算期间 x2bKFJ>e@
B (80)budgetary control 预算控制 3b2[i,m<L
B (81)budgeted capacity 预算生产能力 #r}O =izi
B (82)burden 制造费用 6RLYpQ$+
B (83)business center 经营中心 V94eUmx>?+
B (84)business entity 营业个体 j:;[Y `2
B (85)business unit 经营单位 BB694
B (86)buy-out management 管理性购买产权 (93+b%^[
B (87)by-product 副产品 0//?,'.
C (88)called-up share capital 催缴股本 l$~3_3+
C (89)capacity 生产能力 8(Ab
NQ
C (90)capacity ratios 生产能力比率 dyz)22{\!`
C (91)capital 资本 ~<?+(V^D
C (92)capital assets pricing model资本资产计价模式 G
b\Nqx(
C (93)capital commitment 承诺资本 uoM;p'
C (94)capital employed 已运用的资本 {T^"`%[
C (95)capital expenditure 资本支出 '*~_!lE5
C (96)capital expenditureauthorization 资本支出核准 5
DEK`#*
C (97)capital expenditure control 资本支出控制 5mxYzu;#]
C (98)capital expenditure proposal资本支出申请 axSJ:j8
C (99)capital funding planning 资本基金筹集计划 oXef<- :
C (100)capital gain 资本收益 dp3>G2Yq
C (101)capital investment appraisal资本投资评估 T5g}z5~"
C (102)capital maintenance 资本保全 KTm^0:V[Oy
C (103)capital resource planning 资本资源计划 (|EnRk-E
C (104)capital surplus 资本盈余 gxIGL-1M
C (105)capital turnover 资本周转率 s^{hdCCl67
C (106)card 记录卡 1gwnG&
C (107)cash 现金 Sd!!1as
C (108)cash account 现金账户 [zO:[i 7
C (109)cash book 现金账薄 Stkyz:,(
C (110)cash cow 金牛产品 Z-fQ{&a{
C (111)cash flow 现金流量 v\3:R,|'
C (112)cash discounted 现金贴现 'edd6yTd
C (113)cash flow budget 现金流量预算 0@K?'6
C (114)cash flow statement 现金流量表 M?iU$qI
C (115)cash ledger 现金分类账 ;wi}6rF%[i
C (116)cash limit 现金限额 G^`IfF-j
C (117)CCA 现时成本会计 pO*$'8L
C (118)center 中心 3++}4%w
C (119)changeover time 变更时间 e'FBV[e
C (120)chartered entity 特许经济个体 F%t_9S,)O
C (121)cheque 支票 OR &'
C (122)cheque register 支票登记薄 N:j,9p0,
C (123)coin analysis 零钱分类 B^;P:S<yG
C (124)classification 分类 5/vfmDt3'G
C (125)clock card 工时卡 N%hV +># Z
C (126)code 代码 _.9):i2<SF
C (127)commitment accounting 承诺确认会计 Ry@QJn I<
C (128)common cost 共同成本 [z2XK4\e1T
C (129)company limited byguarantee 有限担保责任公司 `UC
C (130)company limited shares 股份有限公司 $)1i)/]9U
C (131)competitive position 竞争能力状况 yJCqP=
C (132)concept 概念 ^Pn
XnH?
C (133)conglomerate 跨行业企业 MM}lW-q;
C (134)consistency concept 一致性概念 U7)#9qS4
C (135)consolidated accounts 合并报表 *Kp
k1
C (136)consolidation accounting 合并会计 x)Y?kVw21"
C (137)consortium 财团 1S&GhJ<wJ
C (138)contingency plan 应急计划 }e7os0;s
C (139)contingent liabilities 或有负债 X"4 :#s
C (140)continuous operation 连续生产 >UUcKq1M:
C (141)contra 抵消 P=.yXirm?
C (142)contract cost 合同成本 O%
g
Q
C (143)contract costing 合同成本计算 %h}Q f&U_
C (144)contribution 贡献毛益 BB x359
C (145)contribution centre 贡献中心 3pxZk%
C (146)contribution chart 贡献图 WrA!'I
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 }?KvT$s
C (148)contribution to salesration 贡献毛益对销售比率 E[:eMJR
C (149)control 控制 y /$Q5P+o
C (150)control account 控制帐户 b`%3>
C (151)control limits 控制限度 m*Zq3j
C (152)controllability concept 可控制概念 OcA_m.
C (153)controllable cost 可控制成本 e\0vp hS6
C (154)conversion cost 加工成本 Mnu8d:$
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 `D44I;e^1;
C (156)corporate appraisal 公司评估 rq>}]
U
C (157)corporate planning 公司计划 ~4 ~c+^PF
C (158)corporate social reporting 公司社会报告 I~^t\iujs
C (159)corporation 股份公司 B]K
R *
C (160)cost 成本 }Y}f73-|
C (161)cost account 成本帐户 b^*9m PP
C (162)cost accounting 成本会计 ^tMb"WO
C (163)cost accounting manual 成本手册 XniPNU
C (164)cost accounts calendar 成本报表的日历时间 v qt#JdPp9
C (165)cost adjustment 成本调整 7U9*-9
C (166)cost allocation 成本分配 k? <.yr1
C (167)cost apportionment 成本分摊 Qm-I=Rh+
C (168)cost attribution 成本归属 RP@U0o
C (169)cost audit 成本审计 {\1:2UKkr
C (170)cost behaviour 成本性态 86*9GS?U(
C (171)cost benefit analysis 成本效益分析 jmp0 %:+L
C (172)cost center 成本中心 B(pxyv)
C (173)cost driver 成本动因