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注会《审计》英语常用词汇 +vSp+X1E
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1.audit 审计 B=;pwX
2.attestation 鉴证 *;0Ods+IcY
3.credibility 可信赖程度 F5(D A
4.audit of financial statements 财务报表审计 3m]8>1e1"
5.agreed-upon procedures 执行商定程序 C}D\^(nLu.
6.high levels of assurance 高水平保证 1oSU>I_i
7.compilation 编制 3yXSv1
8.reliability 可靠性 DZ*m"Bi
9.relevance 相关性 vyXL F'L
10.professional skepticism 职业谨慎 t91z
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11.objectivity 客观性 ol #4AU`
12. professional competence 专业胜任能力 ^*@D%U
13.Senior/CPA-in-charge 项目经理 9N*
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14.audit engagement letter 业务约定书 j
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15.recurring audit 连续审计 FDQP|,
16.the client 委托人 Frd` u.I
17.change CPA 更换注册会计师 -SeHz.`N
18.the existing CPA 现任注册会计师 ysDGF@wZC
19.the successor CPA 后任注册会计师 pLtAusx
20.the preceding CPA前任注册会计师 5@/hqOiu
21.issue the audit report 出具审计报告 Pg%k>~i
22.expert 专家 BHrNDpv
23.the board of directors 董事会 |k[
hk
24.knowledge of the entity‘ s business 了解被审计单位情况 9_&N0>OF
25.assess material misstatement risks评估重大错报风险 xC^| S0B
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 C%T$l8$
27.a general knowledge of —— 初步了解―――的情况 v;$cx*?
28.a more knowledge of—— 进一步了解的情况 .cCB,re
29.the prior year‘s working papers 以前年度工作底稿 0WO-+eRB/
30.minutes of meeting 会议纪要 KpF/g[m
31.business risks 经营风险 NB)$l2<d
32.appropriateness 适当性 O[|prk,
33.accounting estimate 会计估计 h5p,BRtu
34.management representations 管理层声明 ELa:yIl0
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 @S#Ls="G
37.significant audit areas 重点审计领域 eGE[4Z
38.error 错误 J=7<dEm&
39.fraud舞弊 NxzRVsNF
40.modified or additional procedures 修改或追加审计程序 {I
p)%uR
41.misappropriation of assets 侵占资产 34s>hm=0.
42.transactions without substance 虚假交易 Fb^f`UI
43.unusual pressures 异常压力 |*te69RX
44.the suspected noncompliance 涉嫌存在违法行为 Q~#[_Upkc
45.materialiy 重要性 Y. 1dk
46.exceed the materiality level 超过重要性水平 bG&vCH;}%
47.approach the materiality level 接近重要性水平 T.B}k`$
48.an acceptably low level 可接受水平 ?<h|Q~JH
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 > a"4aYj
50.misstatements or omissions 错报或漏报 dePI&z:
51.aggregate 总计 .N~YVul[a*
52.subsequent events 期后事项 =qy{8MsjA
53.adjust the financial statements 调整财务报表 0{Bhr12V
54.perform additional audit procedures 实施追加的审计程序 fF.qQTy;7
55.audit risk 审计风险 r3mQoTvnv
56.detection risk 检查风险 _ H$^m
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57.inappropriate audit opinion 不适当的审计意见 3lG=.yD
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 OaCp3No
60.the acceptable level of detection risk 可接受的检查风险 T*v@hbJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 %o4HCzId<
62.simall business 小规模企业 rwCjNky!
63.accounting system 会计系统 <h[l)-86
64.test of control 控制测试 O9jpt>:kZ
65.walk-through test 穿行测试 "Qfw)!#
66.communication 沟通 YdiXj |k+
67.flow chart 流程图 4M3{P
68.reperformance of internal control 重新执行 ,W:Bh$%
69.audit evidence 审计证据 >7j(V`i"y
70.substantive procedures 实质性程序 "u.4@^+i
71.assertions 认定 [X=J]e^D
72.esistence 存在 |C_sP,W
73.occurrence 发生 RQt\_x7P
74.completeness 完整性 #`Gh8n
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75.rights and obligations 权利和义务 ;y%C\YB#
76.valuation and allocation 计价和分摊 +t`QHvx
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77.cutoff 截止 l!9G
78.accuracy 准确性 dd|/I1
79.classification 分类 & GM&,
80.inspection 检查 ]id5jVY
81.supervision of counting 监盘 9G)q U
82.observation 观察 Sh2;
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83.confirmation 函证 {nyVC%@Y
84.computation 计算 L7 f'
85.analytical procedures 分析程序 1h0cId8d
86.vouch 核对 &]euL:C
87.trace 追查 2%oo.?!R
88.audit sampling 审计抽样 "H!2{l{
89.error 误差
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90.expected error 预期误差 Bvy(vc=UDW
91.population 总体 ;zZGV4Qc~
92.sampling risk 抽样风险 $IB>a
93.non- sampling risk 非抽样风险 j@b18wZ
94.sampling unit 抽样单位 4RU/y+[o
95.statistical sampling 统计抽样 ;.wWw" )
96.tolerable error 可容忍误差 ee5QZ,
97.the risk of under reliance 信赖不足风险 >xa k
98.the risk of over reliance 信赖过度风险 d}
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99.the risk of incorrect rejection 误拒风险 M.QXwIT
100. the risk of incorrect acceptance 误受风险
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101.working trial balance 试算平衡表 #6 yi
102.index and cross-referencing 索引和交叉索引 SpG^kI #
103.cash receipt 现金收入 K;}h
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104.cash disbursement 现金支出 )$ +5imi
105.bank statement 银行对账单 %`
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106.bank reconciliation 银行存款余额调节表 V3]"ROH
107.balance sheet date 资产负债表日 oztfr<cUH
108.net realizable value 可变现净值 3"OD"
109.storeroom 仓库 gbJz5EEq
110.sale invoice 销售发票 3%$nRP
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111.price list 价目表 5lMm8<v
112.positive confirmation request 积极式询证函 I!;LT+b
113.negative confirmation request 消极式询证函 L>qLl_.
114.purchase requisition 请购单 "jyh.@<
115.receiving report 验收报告 E?/Bf@a28=
116.gross margin 毛利 c>*RQ4vE
117.manufacturing overhead 制造费用 i C
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118.material requisition 领料单 s)~60c
119.inventory-taking 存货盘点 TLk=HGw
120.bond certificate 债券 8yDu(.Q
121.stock certificate 股票 kN
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122.audit report 审计报告 Y:0SrB!\
123.entity 被审计单位 ,&\uuD&.@
124.addressee of the audit report 审计报告的收件人 ;&Oma`Ec
125.unqualified opinion 无保留意见 2@ <x%T
126.qualified opinion 保留意见 K8l|qe
127.disclaimer of opinion 无法表示意见 u}7#3JfLn
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 <R.5Ma
A (2)absorbed overhead 已吸收制造费用 HZ1e~IIw
A (3)absorption costing 吸收成本计算 jI8qiZ);~
A (4)account 账户,报表 xM/B"SG2
A (5)accounting postulate 会计假设 YAIDSZ&l[
A (6)accounting series release 会计公告文件 TuBl9 p'6
A (7)accounting valuation 会计计价 &.Jp,Xt)
A (8)account sale 承销清单 9W{=6D86e
A (9)accountability concept 经营责任概念 @Ee'nP
A (10)accountancy 会计职业 /Wh}
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A (11)accountant 会计师 ^]$x/1I;
A (12)accounting 会计 C#<:x!
A (13)agency cost 代理成本 tBp146`
A (14)accounting bases 会计基础 }wh)I]]U
A (15)accounting manual 会计手册 ]Xur/C2A
A (16)accounting period 会计期间 v
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A (17)accounting policies 会计方针 =-`}(b2N
A (18)accounting rate of return 会计报酬率 (= H%VXQH
A (19)accounting reference date 会计参照日 !`k{Ga
A (20)accounting reference period 会计参照期间 5_@8g+
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A (21)accrual concept 应计概念 -|MeC
A (22)accrual expenses 应计费用 P8B
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A (23)acid test ration 速动比率(酸性测试比率) !po8[fz~x
A (24)acquisition 购置 `5[d9z/ 6
A (25)acquisition accounting 收购会计 2z7+@!w/
A (26)activity based accounting 作业基础成本计算 /3!KfG
A (27)adjusting events 调整事项 3hOiHO
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A (28)administrative expenses 行政管理费 #cqia0.H
A (29)advice note 发货通知 <|NP!eMsw8
A (30)amortization 摊销 ?*~W
A (31)analytical review 分析性检查 }jM&GH1
A (32)annual equivalent cost 年度等量成本法 4+od N.
A (33)annual report and accounts 年度报告和报表 coHzbD~#H
A (34)appraisal cost 检验成本 +s:!\(BM
A (35)appropriation account 盈余分配账户 " r!O9X6
A (36)articles of association 公司章程细则 ;/fZh:V2
A (37)assets 资产 h&+dIk\[3
A (38)assets cover 资产保障 r=<Oy1m/
A (39)asset value per share 每股资产价值 !F*7Mif_E
A (40)associated company 联营公司 WHQg6r
A (41)attainable standard 可达标准 nk,X6o9%
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A (42)attributable profit 可归属利润 1MH[-=[Q
A (43)audit 审计 ,YYyFMC7S
A (44)audit report 审计报告 )oJn@82C|
A (45)auditing standards 审计准则 Ll%CeP
A (46)authorized share capital 额定股本 \f6SA{vR|
A (47)available hours 可用小时 84UH&
b'n
A (48)avoidable costs 可避免成本 d0y
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B (49)back-to-back loan 易币贷款 [];*9vxW
B (50)backflush accounting 倒退成本计算 a$p?r3y
B (51)bad debts 坏帐 IWvLt
B (52)bad debts ratio 坏帐比率 6fhH)]0
B (53)bank charges 银行手续费 8<Cu S
B (54)bank overdraft 银行透支 |*5K fxq
B (55)bank reconciliation 银行存款调节表 5A,@$yp+
B (56)bank statement 银行对账单 PG<tic<?
B (57)bankruptcy 破产 m$
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B (58)basis of apportionment 分摊基础 f"zXiUV
B (59)batch 批量 CfKvC
B (60)batch costing 分批成本计算 bI
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B (61)beta factor B(市场)风险因素 aA?Uf~ "t
B (62)bill 账单 n=#AH;42
B (63)bill of exchange 汇票
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B (64)bill of landing 提单 i>YD_#w
B (65)bill of materials 用料预计单 M=$
qus
B (66)bill payable 应付票据 +:3K?G-
B (67)bill receivable 应收票据 o(GXv3L
B (68)bin card 存货记录卡 nFU'DZ
B (69)bonus 红利 JsohhkJNGi
B (70)book-keeping 薄记 F!*u}8/_!
B (71)Boston classification 波士顿分类
{.=089`{
B (72)breakeven chart 保本图 &<}vs`W
B (73)breakeven point 保本点 j^#4!Ue
B (74)breaking-down time 复位时间 0|kkwZVPn
B (75)budget 预算 qjQR0MC
B (76)budget center 预算中心 P(Bj XMd
B (77)budget cost allowance 预算成本折让 Gf'qPLK0
B (78)budget manual 预算手册 hh/C{ l
B (79)budget period 预算期间 SJb+:
L>
B (80)budgetary control 预算控制 ]n9o=^q/
B (81)budgeted capacity 预算生产能力 "]\sw"zO?
B (82)burden 制造费用 We&~]-b AW
B (83)business center 经营中心 [IT*>;b+?
B (84)business entity 营业个体 lXH?*
B (85)business unit 经营单位 ?.tnaE
B (86)buy-out management 管理性购买产权 xE.K
B (87)by-product 副产品 c++GnQc.
C (88)called-up share capital 催缴股本 %5#ts/f
C (89)capacity 生产能力 h"Qp e'D}
C (90)capacity ratios 生产能力比率 mw2/jA7
C (91)capital 资本 '4-J0S<<_
C (92)capital assets pricing model资本资产计价模式 1h uU7xuf
C (93)capital commitment 承诺资本
dU`kJ,=Z
C (94)capital employed 已运用的资本 ~9%L)nC2'
C (95)capital expenditure 资本支出 \1Tu
P}P
C (96)capital expenditureauthorization 资本支出核准 86pujXjc'
C (97)capital expenditure control 资本支出控制 0LEJnl
C (98)capital expenditure proposal资本支出申请 LpCJfQ
C (99)capital funding planning 资本基金筹集计划 8S*3W3HY
C (100)capital gain 资本收益 |>_e&}Y%L
C (101)capital investment appraisal资本投资评估 FXMrD,qVg
C (102)capital maintenance 资本保全 En01LrC?
C (103)capital resource planning 资本资源计划 c>I(6$
C (104)capital surplus 资本盈余 :;Z?2P5i
C (105)capital turnover 资本周转率 /4Ud6gscf
C (106)card 记录卡 HK_Vk\e
C (107)cash 现金 ncw)VH;_-
C (108)cash account 现金账户 KrVP#|9%"
C (109)cash book 现金账薄 =.T50~+M
C (110)cash cow 金牛产品 P1cI]rriW
C (111)cash flow 现金流量 P/%5J3_,
C (112)cash discounted 现金贴现 BwpEIV@b]
C (113)cash flow budget 现金流量预算 w[
)97d
C (114)cash flow statement 现金流量表 [;6,lI}
C (115)cash ledger 现金分类账 ^j~CYzmt
C (116)cash limit 现金限额 '" MT$MrT
C (117)CCA 现时成本会计 *CtWDUxSdW
C (118)center 中心 i'bviD
C (119)changeover time 变更时间 p
y\KY R
C (120)chartered entity 特许经济个体 tqok.h
C (121)cheque 支票 >|j8j:S[
C (122)cheque register 支票登记薄 ;t6)(d4z?
C (123)coin analysis 零钱分类 LtrE;+%2oz
C (124)classification 分类 95cIdF 6m
C (125)clock card 工时卡 eKpWFP0
C (126)code 代码 ?7;_3+T#
C (127)commitment accounting 承诺确认会计 1u `{yl*+?
C (128)common cost 共同成本 $TU:iv1Fm
C (129)company limited byguarantee 有限担保责任公司 {&u`d.Lk2p
C (130)company limited shares 股份有限公司 JSp V2c5Q
C (131)competitive position 竞争能力状况 RaT.%:CRm
C (132)concept 概念 {$
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C (133)conglomerate 跨行业企业 KOv?p@d
C (134)consistency concept 一致性概念 <GdQ""X
C (135)consolidated accounts 合并报表 B}?$kp
C (136)consolidation accounting 合并会计 FaA'%P@
C (137)consortium 财团 FdwlRu G
C (138)contingency plan 应急计划 fx74h{3u
C (139)contingent liabilities 或有负债 P3e}G-Oz
C (140)continuous operation 连续生产 3'*}ZDC
C (141)contra 抵消 s?Wkh`b
C (142)contract cost 合同成本 K>a@AXC
C (143)contract costing 合同成本计算 Ca]V%g(
C (144)contribution 贡献毛益 NzBX2
C (145)contribution centre 贡献中心 $bo,m2)
C (146)contribution chart 贡献图 $!LL
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 e&k=fV
C (148)contribution to salesration 贡献毛益对销售比率 rl__3q
C (149)control 控制 l|jb}9(J
C (150)control account 控制帐户 6}/m~m
C (151)control limits 控制限度 o],z/MPL
C (152)controllability concept 可控制概念 ,qUOPW
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C (153)controllable cost 可控制成本 KtMD?
C (154)conversion cost 加工成本 (R{|* :KP
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 6+.8nx:9X
C (156)corporate appraisal 公司评估 5Sh.4A\
C (157)corporate planning 公司计划 UL3++bt
C (158)corporate social reporting 公司社会报告 <&CzM"\Em
C (159)corporation 股份公司 PSB@yV <
C (160)cost 成本 IKs2.sj"o
C (161)cost account 成本帐户 P`$Y73L
C (162)cost accounting 成本会计 ,6Ua+\|
C (163)cost accounting manual 成本手册 O!3`^_.
C (164)cost accounts calendar 成本报表的日历时间 .E/NlGm[
C (165)cost adjustment 成本调整 znq/
%7
C (166)cost allocation 成本分配 2EAY`}Rl6.
C (167)cost apportionment 成本分摊 b%_[\((
C (168)cost attribution 成本归属 _GtG8ebr
C (169)cost audit 成本审计 w~|z0;hC
C (170)cost behaviour 成本性态 &Jf67\N
C (171)cost benefit analysis 成本效益分析 XEpwk,8*g
C (172)cost center 成本中心 \L]T|]}(
C (173)cost driver 成本动因