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注会《审计》英语常用词汇 VtzBYza
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1.audit 审计 CHi
t{
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2.attestation 鉴证 4Wu(Tps
3.credibility 可信赖程度 -k
}LW4
4.audit of financial statements 财务报表审计 l1.eAs5U
5.agreed-upon procedures 执行商定程序 3!h 3flE
6.high levels of assurance 高水平保证 e#vGrLs.
7.compilation 编制 cS
BS38>
8.reliability 可靠性 WOeG3jMz?
9.relevance 相关性 g,G{%
dGsk
10.professional skepticism 职业谨慎 fo=@ X>S
11.objectivity 客观性 z%]3`_I
12. professional competence 专业胜任能力 v8 II=9
13.Senior/CPA-in-charge 项目经理 u/CR7Y
14.audit engagement letter 业务约定书 P_P~c~o
15.recurring audit 连续审计 = Qn8Y`U
16.the client 委托人 r3Kx
17.change CPA 更换注册会计师 .zy2_3:
18.the existing CPA 现任注册会计师 7H4\AG\>
19.the successor CPA 后任注册会计师 b)>l7nOc
20.the preceding CPA前任注册会计师 (S?qxW?
21.issue the audit report 出具审计报告 9 ge'Mo
22.expert 专家 "^ aSONz
23.the board of directors 董事会 1]W8A.ZS
24.knowledge of the entity‘ s business 了解被审计单位情况 uF
{l`|b'
25.assess material misstatement risks评估重大错报风险 g2vt(Gf ;
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 cpH*!*S
27.a general knowledge of —— 初步了解―――的情况 Q>xp 90&.n
28.a more knowledge of—— 进一步了解的情况 Z1h6Y>j
29.the prior year‘s working papers 以前年度工作底稿 *o6QBb
30.minutes of meeting 会议纪要 W6)XMl}n
31.business risks 经营风险 +O1=Ao
32.appropriateness 适当性 29W`L2L
33.accounting estimate 会计估计 -j^G4J
34.management representations 管理层声明 ; m:I
35.going concern assumption 持续经营假设 AHT(Z~C
36.audit plan 审计计划 l xP!WP
37.significant audit areas 重点审计领域 bv``PSb3
38.error 错误 )7m.n%B!5V
39.fraud舞弊 uZP(-}
40.modified or additional procedures 修改或追加审计程序 ?i\$U'2*z3
41.misappropriation of assets 侵占资产
=T$2Qo8
42.transactions without substance 虚假交易 VoyRB2t
43.unusual pressures 异常压力 PkOtg[Z
44.the suspected noncompliance 涉嫌存在违法行为 m[w~h\FS
45.materialiy 重要性 _AiGD
46.exceed the materiality level 超过重要性水平 R_IT${O
47.approach the materiality level 接近重要性水平 tbB.
n
48.an acceptably low level 可接受水平 "VeNc,-nfQ
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 F3nPQw{;
50.misstatements or omissions 错报或漏报 TrVQ]9;jWk
51.aggregate 总计 zB
"y^g
52.subsequent events 期后事项 m.U&O=]5
53.adjust the financial statements 调整财务报表 lC^?Jk[N
54.perform additional audit procedures 实施追加的审计程序 hAB:;r XlI
55.audit risk 审计风险 R;w1& Z
56.detection risk 检查风险 K&&YxX~3
57.inappropriate audit opinion 不适当的审计意见 j2|UuWU
58.material misstatement 重大的错报 WWA!_
59.tolerable misstatement 可容忍错报 8WwLKZ}
60.the acceptable level of detection risk 可接受的检查风险 ,f
.#-
61.assessed level of material misstatement risk 重大错报风险的评估水平 p S!N<;OWr
62.simall business 小规模企业 YY$O"!."
63.accounting system 会计系统 } d7o-
64.test of control 控制测试 aVn+@g<.
65.walk-through test 穿行测试 r+nhm"9
66.communication 沟通 #~6X9,x=
67.flow chart 流程图 Bs-MoT
!
68.reperformance of internal control 重新执行 "'c
=(P
69.audit evidence 审计证据 K
st2.Yy
70.substantive procedures 实质性程序 -<5H8P-
71.assertions 认定 )<L?3Jjt5
72.esistence 存在 1gH>B5`
73.occurrence 发生 y|%lw%cSe
74.completeness 完整性 (<yQA. M
75.rights and obligations 权利和义务 kJ0otr2P
76.valuation and allocation 计价和分摊 5{#y
a2
77.cutoff 截止 {"^#CSi
78.accuracy 准确性 GV
SVNT}I
79.classification 分类 WtbOm
80.inspection 检查 SA6.g2pFz
81.supervision of counting 监盘 h{Y#. j~aS
82.observation 观察 ;hPo5uZQ
83.confirmation 函证 Q#I?nBin
84.computation 计算 _MGhG{p7t
85.analytical procedures 分析程序 E2|c;{c
86.vouch 核对 YwF\
87.trace 追查 4Bq4d.0
88.audit sampling 审计抽样
btB> -pT
89.error 误差 S]DYEL$
90.expected error 预期误差 !'%`g,,r
91.population 总体 nB ,&m&
92.sampling risk 抽样风险 8KS9!*.iZ
93.non- sampling risk 非抽样风险 dRLvej,
94.sampling unit 抽样单位 q*{Dy1Tj
95.statistical sampling 统计抽样 f@J-6uQ7w
96.tolerable error 可容忍误差 J_ `\}55n
97.the risk of under reliance 信赖不足风险 >l!DWi6
98.the risk of over reliance 信赖过度风险 e@L7p,
99.the risk of incorrect rejection 误拒风险 2d-C}&}L\
100. the risk of incorrect acceptance 误受风险 rxAb]~MMp
101.working trial balance 试算平衡表 "ZFK-jn/
102.index and cross-referencing 索引和交叉索引 xr4kBC
t
103.cash receipt 现金收入
btU:=6
104.cash disbursement 现金支出 #)$@Kvm
105.bank statement 银行对账单 $.r:
106.bank reconciliation 银行存款余额调节表 KfLp cV
107.balance sheet date 资产负债表日 Uzd\#edxJ
108.net realizable value 可变现净值 =
Qw`F0t
109.storeroom 仓库 TfqQh!Y
110.sale invoice 销售发票 Kg;1%J>ee
111.price list 价目表
9p<ZSh
112.positive confirmation request 积极式询证函 6}e"$Ee}9
113.negative confirmation request 消极式询证函 SgPvQ'\
114.purchase requisition 请购单 626!6E;T
115.receiving report 验收报告 qQUCK
116.gross margin 毛利 mw&)j R$&
117.manufacturing overhead 制造费用 k
M' :.QT
118.material requisition 领料单 Gd%E337d
119.inventory-taking 存货盘点
khtSZ"8X
120.bond certificate 债券 WT>2eMK[
121.stock certificate 股票 Wi(Ac8uh
122.audit report 审计报告 ,_2ZKO/k$
123.entity 被审计单位 Kdwt^8Umh
124.addressee of the audit report 审计报告的收件人 yPza
125.unqualified opinion 无保留意见 Q{+&3KXH
126.qualified opinion 保留意见 }e* OprF
127.disclaimer of opinion 无法表示意见 l>O~^41[
128.adverse opinion 否定意见
[Dq!t1
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A (1)ABC 作业基础成本计算 (-U6woB6o
A (2)absorbed overhead 已吸收制造费用 &?#G)suP
A (3)absorption costing 吸收成本计算 7B,axkr
A (4)account 账户,报表 :v
k TV~
A (5)accounting postulate 会计假设 m|w-}s,
A (6)accounting series release 会计公告文件 UMbM3m=\
A (7)accounting valuation 会计计价 _]whHS+
A (8)account sale 承销清单 ("
B[P/
A (9)accountability concept 经营责任概念 /2e&fxx
D
A (10)accountancy 会计职业 yk|<P\
A (11)accountant 会计师 nuip
A (12)accounting 会计 /G h?z
A (13)agency cost 代理成本 Xn
1V1sr
A (14)accounting bases 会计基础 Ma,2_oq+
A (15)accounting manual 会计手册 hln.EAW'Yc
A (16)accounting period 会计期间 P[E5e+A)
A (17)accounting policies 会计方针 k*3F7']8
A (18)accounting rate of return 会计报酬率 yy%'9E ldc
A (19)accounting reference date 会计参照日 ]FNqNZ
A (20)accounting reference period 会计参照期间 TxD,A0
A (21)accrual concept 应计概念 %`[Oz[V
A (22)accrual expenses 应计费用 J
XIxk"m
A (23)acid test ration 速动比率(酸性测试比率) lef,-{X-
A (24)acquisition 购置 E9IU,P6a
A (25)acquisition accounting 收购会计 Z4 +6'
A (26)activity based accounting 作业基础成本计算 U\
Et
A (27)adjusting events 调整事项 YxUC.2V|7$
A (28)administrative expenses 行政管理费 )E.!jL:g
A (29)advice note 发货通知 S_VZ^1X]
A (30)amortization 摊销 =x/Ap1
A (31)analytical review 分析性检查 fvDt_g9 oI
A (32)annual equivalent cost 年度等量成本法 5QR=$?K
A (33)annual report and accounts 年度报告和报表 Xv%1W?
>@/
A (34)appraisal cost 检验成本 ?B"k9+%5ej
A (35)appropriation account 盈余分配账户 N%k6*FBp~
A (36)articles of association 公司章程细则 #ONad0T;
A (37)assets 资产 ST#MCh-00
A (38)assets cover 资产保障 ? %9-5"U[
A (39)asset value per share 每股资产价值 kIlc$:K^
A (40)associated company 联营公司 j<-#a^jb
A (41)attainable standard 可达标准 #MyR:V*a
8tR(i[L
A (42)attributable profit 可归属利润 75+#)hNa!P
A (43)audit 审计 0'IV"eH2
A (44)audit report 审计报告 G'5
p /:
A (45)auditing standards 审计准则 {WE1^&Vk-}
A (46)authorized share capital 额定股本 Pde|$!Jo
A (47)available hours 可用小时 s^@?+<4:
A (48)avoidable costs 可避免成本 ok"v`76~f5
B (49)back-to-back loan 易币贷款 ?~vVSY
B (50)backflush accounting 倒退成本计算 GxL;@%B
B (51)bad debts 坏帐 McRAy%{z
B (52)bad debts ratio 坏帐比率 p=7
{
B (53)bank charges 银行手续费 fZqqU|tq
B (54)bank overdraft 银行透支 jIMT&5k
B (55)bank reconciliation 银行存款调节表 &o$z[b
B (56)bank statement 银行对账单 *ydkx\pT
B (57)bankruptcy 破产 =z5'A|Wa=,
B (58)basis of apportionment 分摊基础 Li jisE
B (59)batch 批量 #E?T E
B (60)batch costing 分批成本计算 )AxgKBW
B (61)beta factor B(市场)风险因素 aL9yNj}2
B (62)bill 账单 (aAv7kB&
B (63)bill of exchange 汇票 ;#F/2UgHB
B (64)bill of landing 提单 }9k/Y/.
B (65)bill of materials 用料预计单 )"W(0M]>
B (66)bill payable 应付票据 IMKyFp]h-
B (67)bill receivable 应收票据 PJq;OM|
B (68)bin card 存货记录卡 Fgf5OHX
B (69)bonus 红利 TSGJ2u5ie%
B (70)book-keeping 薄记 E<j}"W$a
B (71)Boston classification 波士顿分类 B}PT-S1l
B (72)breakeven chart 保本图 raWs6b4Q
B (73)breakeven point 保本点 %V,2,NCd
B (74)breaking-down time 复位时间 Q]9+-p(=
B (75)budget 预算 1G0U}-6RH
B (76)budget center 预算中心 0pO{ {F
B (77)budget cost allowance 预算成本折让 3@qy}Nm
B (78)budget manual 预算手册 SXYH#p
B (79)budget period 预算期间 @H{QHi
B (80)budgetary control 预算控制 M bj{C
B (81)budgeted capacity 预算生产能力 ,g.*Mx`-
B (82)burden 制造费用 5`TbM
B (83)business center 经营中心 $pV:)N4
B (84)business entity 营业个体 ! :[`>=!
B (85)business unit 经营单位 7#~v<M6
B (86)buy-out management 管理性购买产权 qXOWCYqs
B (87)by-product 副产品 w\"~*(M
C (88)called-up share capital 催缴股本 p#5U[@TK
C (89)capacity 生产能力 {X85
C (90)capacity ratios 生产能力比率 R&>G6jZ?8
C (91)capital 资本 /6=IL
C (92)capital assets pricing model资本资产计价模式 B3+9G,or
C (93)capital commitment 承诺资本 (=2-*((&(A
C (94)capital employed 已运用的资本 WpPm|h
C (95)capital expenditure 资本支出 scf.>K2
C (96)capital expenditureauthorization 资本支出核准 N~""Lc&
C (97)capital expenditure control 资本支出控制 (Dy6I;S
C (98)capital expenditure proposal资本支出申请 YUzx,Y>k
C (99)capital funding planning 资本基金筹集计划 f9" M^i
C (100)capital gain 资本收益 DFgQ1:6[
C (101)capital investment appraisal资本投资评估 ?QDHEC6
2
C (102)capital maintenance 资本保全 PykVXZ7j;
C (103)capital resource planning 资本资源计划 04K[U9W3
C (104)capital surplus 资本盈余 !"v[\||1
C (105)capital turnover 资本周转率 rr@h9bak;g
C (106)card 记录卡 ,Wv@D"4?
C (107)cash 现金 e=>:(^CS
C (108)cash account 现金账户 FAkrM?0/
C (109)cash book 现金账薄 1zGD~[M
C (110)cash cow 金牛产品 X#ZQpo'h
C (111)cash flow 现金流量 .wU0F
C (112)cash discounted 现金贴现 4YV0v,z
C (113)cash flow budget 现金流量预算 \;!}z3W w
C (114)cash flow statement 现金流量表 i/vo
C (115)cash ledger 现金分类账 M_I.Y1|
C (116)cash limit 现金限额 yt'P,m
C (117)CCA 现时成本会计 ty"|yA
C (118)center 中心 S/itK3
C (119)changeover time 变更时间 m
4 k:uk7N
C (120)chartered entity 特许经济个体 D6$*#D3U
C (121)cheque 支票 kB)u@`</mV
C (122)cheque register 支票登记薄 %O69A$Q[m
C (123)coin analysis 零钱分类 ,QeJ;
U
C (124)classification 分类 -JEiwi ,
C (125)clock card 工时卡 :17Pc\:DS
C (126)code 代码 _%@dlT?
C (127)commitment accounting 承诺确认会计 (-no`j
C (128)common cost 共同成本 ?XlPKY
C (129)company limited byguarantee 有限担保责任公司 tx*L8'jlN
C (130)company limited shares 股份有限公司 ]c9\[Kdq}H
C (131)competitive position 竞争能力状况 yTxrbE
C (132)concept 概念 C`@gsF"<7
C (133)conglomerate 跨行业企业 %`_Rl>@K=
C (134)consistency concept 一致性概念 %eE0a4^".
C (135)consolidated accounts 合并报表 fN_qJm#:$y
C (136)consolidation accounting 合并会计 22T\-g{
C (137)consortium 财团 0h=}BCb+i
C (138)contingency plan 应急计划 qkM)zOZ^
C (139)contingent liabilities 或有负债 C09rgEB\B
C (140)continuous operation 连续生产 y+aKk6(_W
C (141)contra 抵消 y}F;~H~P
C (142)contract cost 合同成本 k-Z:z?M
C (143)contract costing 合同成本计算 57K\sT4[
C (144)contribution 贡献毛益 ?u?Nhf
%b
C (145)contribution centre 贡献中心 EKD?j
C (146)contribution chart 贡献图 Ol
s
X
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 /fSsh;F
C (148)contribution to salesration 贡献毛益对销售比率 ~.<QC<dN
C (149)control 控制 ;/h&40&
C (150)control account 控制帐户 qs%UJ0tR
C (151)control limits 控制限度 EY`]""~8v
C (152)controllability concept 可控制概念 =h@t#-Z"
C (153)controllable cost 可控制成本 bess
b>=
C (154)conversion cost 加工成本 UhKd o
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ri`;
C (156)corporate appraisal 公司评估 dC<2%y
C (157)corporate planning 公司计划 *N|ak =
C (158)corporate social reporting 公司社会报告 Kqz+:E8D
C (159)corporation 股份公司 Dr)jB*yK
C (160)cost 成本 h"y~!NWn
C (161)cost account 成本帐户 *Fg)`M3g
C (162)cost accounting 成本会计 WM;5/;bB
C (163)cost accounting manual 成本手册 Xw#
"?B(M]
C (164)cost accounts calendar 成本报表的日历时间 #De a$
C (165)cost adjustment 成本调整 SajG67
C (166)cost allocation 成本分配 |vw],r6
C (167)cost apportionment 成本分摊 .0rTk$B
C (168)cost attribution 成本归属 8wrO64_NO
C (169)cost audit 成本审计 I
6'!b/
C (170)cost behaviour 成本性态 D$AvD7_
C (171)cost benefit analysis 成本效益分析 ^;9<7h[l
C (172)cost center 成本中心
;Nw)z
S
C (173)cost driver 成本动因