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注会《审计》英语常用词汇 HKO]_; :(
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1.audit 审计 [[N${ C
2.attestation 鉴证 ~>0H
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3.credibility 可信赖程度 ;9 ChBA
4.audit of financial statements 财务报表审计 |:2B )X
5.agreed-upon procedures 执行商定程序 q*a~9.i@
6.high levels of assurance 高水平保证 bNm]h.
7.compilation 编制 q j9q
8.reliability 可靠性 yFd942
9.relevance 相关性 _]D
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10.professional skepticism 职业谨慎 .O#7X
11.objectivity 客观性 @8A[HP
12. professional competence 专业胜任能力 d`5AQfL&
13.Senior/CPA-in-charge 项目经理 @k'V`ZQF
14.audit engagement letter 业务约定书 aiE\r/k8s
15.recurring audit 连续审计 Q uw|KL
16.the client 委托人 dmLx
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17.change CPA 更换注册会计师 k:@N6K/$P^
18.the existing CPA 现任注册会计师 jk\V2x@DR
19.the successor CPA 后任注册会计师 3qH1\
20.the preceding CPA前任注册会计师 ^si[L52BZ
21.issue the audit report 出具审计报告 7#9%,6Yi
22.expert 专家 anfnqa8
23.the board of directors 董事会 7&%#bMnw
24.knowledge of the entity‘ s business 了解被审计单位情况 z>
DQ
25.assess material misstatement risks评估重大错报风险 (mI590`f
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 L=C#E0{i
27.a general knowledge of —— 初步了解―――的情况 = iDd{$
28.a more knowledge of—— 进一步了解的情况 !g=b=
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29.the prior year‘s working papers 以前年度工作底稿 `f~$h?}3-@
30.minutes of meeting 会议纪要 ov Xk~%_
31.business risks 经营风险 [EZ=t k
32.appropriateness 适当性 ]A#:Uc5
33.accounting estimate 会计估计 -O-?hsV)y
34.management representations 管理层声明 pm:- E(3#
35.going concern assumption 持续经营假设 B8.}9
36.audit plan 审计计划 !u
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37.significant audit areas 重点审计领域 b+hN\/*]
38.error 错误 U&a(WQV9&
39.fraud舞弊 =]pEvj9o
40.modified or additional procedures 修改或追加审计程序 + DE/DR:
41.misappropriation of assets 侵占资产 ^~@3X[No
42.transactions without substance 虚假交易 v.u 5%
43.unusual pressures 异常压力 Z*h}E
44.the suspected noncompliance 涉嫌存在违法行为 Q&?0 ^;r
45.materialiy 重要性 8$ #z>
46.exceed the materiality level 超过重要性水平 3/]FT#l]i
47.approach the materiality level 接近重要性水平 U^U
hZ!
48.an acceptably low level 可接受水平 8.I
3%u
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 sdyNJh7Jr
50.misstatements or omissions 错报或漏报 \ n^[!e"`
51.aggregate 总计 UTN[!0[
52.subsequent events 期后事项 b7T;6\[m
53.adjust the financial statements 调整财务报表 ji.?bKqHE
54.perform additional audit procedures 实施追加的审计程序 VhAJ1[k4!
55.audit risk 审计风险 [fo#){3K
56.detection risk 检查风险 $%
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57.inappropriate audit opinion 不适当的审计意见 8IBr#+0
58.material misstatement 重大的错报 9nFWJn
59.tolerable misstatement 可容忍错报 *W>, 98
60.the acceptable level of detection risk 可接受的检查风险 +o"CMI
61.assessed level of material misstatement risk 重大错报风险的评估水平 >Q[ Z{
62.simall business 小规模企业 MEp{v|1
63.accounting system 会计系统 zn_#}}e;G
64.test of control 控制测试 Z5)v
65.walk-through test 穿行测试 gMkSl8[
66.communication 沟通 3Lq9pdM>2@
67.flow chart 流程图 R osU~OK
68.reperformance of internal control 重新执行 3?L[ohKH?:
69.audit evidence 审计证据 DBLM0*B
70.substantive procedures 实质性程序 l+hOD{F4pS
71.assertions 认定 hdSP#Y'-
72.esistence 存在 cx&\oP
73.occurrence 发生 2efdJ&eIV
74.completeness 完整性 a)Pr&9I
75.rights and obligations 权利和义务 g#7Q-n3^
76.valuation and allocation 计价和分摊 tLq]#9kL
77.cutoff 截止 `<|<1,
78.accuracy 准确性 -p>1:M <
79.classification 分类 YG8)`XqC
80.inspection 检查 vH1,As
81.supervision of counting 监盘 RO%M9LISI
82.observation 观察 i1m>|[@k
83.confirmation 函证 t*
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84.computation 计算 ?K:.Pa
85.analytical procedures 分析程序 *p#@W-:9E
86.vouch 核对 gFu,q`Vf*
87.trace 追查 U,61 3G
88.audit sampling 审计抽样 4m"0R\
89.error 误差 BGwD{6`U
90.expected error 预期误差 re}PpXRC
91.population 总体 e#mqerpJ
92.sampling risk 抽样风险 _2{_W9k
93.non- sampling risk 非抽样风险 )|k#cT{=M
94.sampling unit 抽样单位 M+HhTW;I=
95.statistical sampling 统计抽样 p|mFF0SL
96.tolerable error 可容忍误差 wAX;)PLg
97.the risk of under reliance 信赖不足风险 [6_.Y*}N
98.the risk of over reliance 信赖过度风险 N mxh zjJ
99.the risk of incorrect rejection 误拒风险 lz36;Fp
100. the risk of incorrect acceptance 误受风险 BT_XqO
101.working trial balance 试算平衡表 ]FIIs58IM
102.index and cross-referencing 索引和交叉索引 ,r]H+vWS
103.cash receipt 现金收入 +'MO$&6
104.cash disbursement 现金支出 tY!l}:E[
105.bank statement 银行对账单 P3Lsfi.
106.bank reconciliation 银行存款余额调节表 vD?D]8.F~Q
107.balance sheet date 资产负债表日 "Y&
108.net realizable value 可变现净值 jWi~Q o+
109.storeroom 仓库 jX(${j<
110.sale invoice 销售发票 H-v[ShE
111.price list 价目表 Ldv,(ZV,<
112.positive confirmation request 积极式询证函 e.%I#rNI
113.negative confirmation request 消极式询证函 ~9yKMUf
114.purchase requisition 请购单 H>;,r,
115.receiving report 验收报告 Dc$q0|N=z
116.gross margin 毛利 7
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117.manufacturing overhead 制造费用 wQjYH!u,YZ
118.material requisition 领料单 I}0? d
119.inventory-taking 存货盘点 ^"54Q^SH
120.bond certificate 债券 Y&U-d{"
121.stock certificate 股票 F --b,,
122.audit report 审计报告 wCR! bZ w
123.entity 被审计单位 J@E]Fl
124.addressee of the audit report 审计报告的收件人 ~OPBZ#
125.unqualified opinion 无保留意见 /#(IV_Eol
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 @SiV3k
128.adverse opinion 否定意见 <#nU 06 fN
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A (1)ABC 作业基础成本计算 GIc q|Pe
A (2)absorbed overhead 已吸收制造费用 L8f+uI
A (3)absorption costing 吸收成本计算 ipp`9 9
A (4)account 账户,报表 'q |"+;
A (5)accounting postulate 会计假设 ,Ww}x
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A (6)accounting series release 会计公告文件 CrL9|78
A (7)accounting valuation 会计计价 V4ePYud;^
A (8)account sale 承销清单 I]+
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A (9)accountability concept 经营责任概念 1Td`S1'#yg
A (10)accountancy 会计职业 FK~wr;[
A (11)accountant 会计师 R.HvqO
A (12)accounting 会计 "#7Q}d!x
A (13)agency cost 代理成本 h@=@
fa
A (14)accounting bases 会计基础 24? _k]Y
A (15)accounting manual 会计手册 ]GY8f3~|{
A (16)accounting period 会计期间 7 =}tJ
A (17)accounting policies 会计方针 +pYwc0~
A (18)accounting rate of return 会计报酬率 SM
RKEPwp&
A (19)accounting reference date 会计参照日 Y,Z$U| U
A (20)accounting reference period 会计参照期间 ^\Q,ACkZb
A (21)accrual concept 应计概念 MZ-;'w&Z
A (22)accrual expenses 应计费用 QK0]9
A (23)acid test ration 速动比率(酸性测试比率) Oy=0Hsh@x
A (24)acquisition 购置 X=)L$Kd7
A (25)acquisition accounting 收购会计 d$bO.t5CLh
A (26)activity based accounting 作业基础成本计算 mhhc}dS(H
A (27)adjusting events 调整事项 -bOtF%
A (28)administrative expenses 行政管理费 VV/T)qEe7>
A (29)advice note 发货通知 )z@
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A (30)amortization 摊销 #@`
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A (31)analytical review 分析性检查 H+Bon=$cE!
A (32)annual equivalent cost 年度等量成本法 ~(XaXu
A (33)annual report and accounts 年度报告和报表 $fD% 18
A (34)appraisal cost 检验成本 .*njgAq7
A (35)appropriation account 盈余分配账户 {Hl(t$3V`
A (36)articles of association 公司章程细则 Ew
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A (37)assets 资产 1
V
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A (38)assets cover 资产保障 KO#kIM-
A (39)asset value per share 每股资产价值 ^$O(oE(D
A (40)associated company 联营公司 8\'tfHL
A (41)attainable standard 可达标准 =UK:83R(
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A (42)attributable profit 可归属利润 E.NfVeq
A (43)audit 审计 !w%c=V]tV
A (44)audit report 审计报告 db_?da;!`
A (45)auditing standards 审计准则 27c0wzq
A (46)authorized share capital 额定股本 C za}cF
A (47)available hours 可用小时 XBCHJj]k
A (48)avoidable costs 可避免成本 ;r"r1'a+@
B (49)back-to-back loan 易币贷款 4C_1wk('
B (50)backflush accounting 倒退成本计算 SWI\;:k
B (51)bad debts 坏帐 ,pTZ/#vP#
B (52)bad debts ratio 坏帐比率 Q
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B (53)bank charges 银行手续费 lg$aRqI29
B (54)bank overdraft 银行透支 Hkia&nz'3
B (55)bank reconciliation 银行存款调节表 |&MoQxw@
B (56)bank statement 银行对账单 :'ZR!w
B (57)bankruptcy 破产 yQj J-g(.
B (58)basis of apportionment 分摊基础 Mpw]dYM
B (59)batch 批量 W[)HFh(#
B (60)batch costing 分批成本计算 44P [P{y
B (61)beta factor B(市场)风险因素 AhOBbss]q
B (62)bill 账单 R-Lpgi<a"
B (63)bill of exchange 汇票 13v`rK`7o
B (64)bill of landing 提单 z$%8'
B (65)bill of materials 用料预计单 k}<H
B (66)bill payable 应付票据 -YQS\@?
B (67)bill receivable 应收票据 s-WZ3g
B (68)bin card 存货记录卡 8i73iTg(
B (69)bonus 红利 _^b\#Jz4U3
B (70)book-keeping 薄记 CckfoJ 9
B (71)Boston classification 波士顿分类 O
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B (72)breakeven chart 保本图 Z.@n
7G
B (73)breakeven point 保本点 |iBf6smF
B (74)breaking-down time 复位时间 L7rr/D
B (75)budget 预算 dba_(I~y
B (76)budget center 预算中心 ATc!c +
B (77)budget cost allowance 预算成本折让 x<!]#**;
B (78)budget manual 预算手册 .{8[o[w
=
B (79)budget period 预算期间 ^C^I
B (80)budgetary control 预算控制 UYZC% $5x
B (81)budgeted capacity 预算生产能力 m)<+?Bv y
B (82)burden 制造费用 <eSg%6z
B (83)business center 经营中心 Rh"O$K~
B (84)business entity 营业个体 B:v_5e\f@
B (85)business unit 经营单位 b&h'>(
B (86)buy-out management 管理性购买产权 B!quj!A
B (87)by-product 副产品 yxpv;v:)=
C (88)called-up share capital 催缴股本 dT 7fyn
C (89)capacity 生产能力 xu-bn
C (90)capacity ratios 生产能力比率 BRu}"29
C (91)capital 资本 A ?V-Sz#
C (92)capital assets pricing model资本资产计价模式 )^qXjF
C (93)capital commitment 承诺资本 H*<E5^#dw
C (94)capital employed 已运用的资本 -b?M5P*:
C (95)capital expenditure 资本支出 z0ufLxq
C (96)capital expenditureauthorization 资本支出核准 pd: YR;
C (97)capital expenditure control 资本支出控制 ol_\ "
C (98)capital expenditure proposal资本支出申请 /O.q4p
C (99)capital funding planning 资本基金筹集计划 [vb#W!M&|
C (100)capital gain 资本收益 mpwh=
C (101)capital investment appraisal资本投资评估 ,Q Ge=Exn
C (102)capital maintenance 资本保全 *zweZG8:
C (103)capital resource planning 资本资源计划 4
j'rbbs/
C (104)capital surplus 资本盈余 A~E S{Zkh
C (105)capital turnover 资本周转率 CfrO1i F
C (106)card 记录卡 V[WZ#u-p
C (107)cash 现金 kP('X/
C (108)cash account 现金账户 Gb[J3:.
C (109)cash book 现金账薄 .e3@fq
C (110)cash cow 金牛产品 =<9Mv+Ry8
C (111)cash flow 现金流量 n9&fH
C (112)cash discounted 现金贴现 #Cs/.(<
C (113)cash flow budget 现金流量预算 yCkc3s|DA;
C (114)cash flow statement 现金流量表 m$_l{|4z
C (115)cash ledger 现金分类账 .7Qqs=Au
C (116)cash limit 现金限额 d<OdQvW.
C (117)CCA 现时成本会计 K`X'Hg#_P2
C (118)center 中心 @zw&-b:qI
C (119)changeover time 变更时间 .%W.uF^
C (120)chartered entity 特许经济个体 sEw ?349Bz
C (121)cheque 支票
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C (122)cheque register 支票登记薄 (?,jnnub
C (123)coin analysis 零钱分类 P>~Usuf4
C (124)classification 分类 .@;5"
C (125)clock card 工时卡 5'{QMnfB
C (126)code 代码 V{>;Z vj1R
C (127)commitment accounting 承诺确认会计 nZNS}|6
C (128)common cost 共同成本 gxI/MD~!>
C (129)company limited byguarantee 有限担保责任公司 L5d
YTLY
C (130)company limited shares 股份有限公司 `]19}GK~xo
C (131)competitive position 竞争能力状况 5HbJE'
C (132)concept 概念 C.uv0
C (133)conglomerate 跨行业企业 l&W:t9o
C (134)consistency concept 一致性概念 o^d|/;
C (135)consolidated accounts 合并报表 :D2GLq *\
C (136)consolidation accounting 合并会计 Jz&dC
C (137)consortium 财团 (C`nBiL<
C (138)contingency plan 应急计划 Ik5-ooZ&{
C (139)contingent liabilities 或有负债 5?(dI9A"K
C (140)continuous operation 连续生产 #
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C (141)contra 抵消 U~7{q
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C (142)contract cost 合同成本 ?0z/i^I
C (143)contract costing 合同成本计算 TOP,]N/F
H
C (144)contribution 贡献毛益 k{Y\YG%b
C (145)contribution centre 贡献中心 9~K>c
C (146)contribution chart 贡献图 P$ b5o
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 l_2l/ff9
C (148)contribution to salesration 贡献毛益对销售比率 91a);d
C (149)control 控制 TOqxl
C (150)control account 控制帐户 Ut1s~b1
C (151)control limits 控制限度 e2nZwPH
C (152)controllability concept 可控制概念 4RQ38%> >j
C (153)controllable cost 可控制成本 67Tu8I/r
C (154)conversion cost 加工成本 0&&P+adk
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 =q"0GUei3
C (156)corporate appraisal 公司评估 T
I
ZkN6
C (157)corporate planning 公司计划 xTcY&
C (158)corporate social reporting 公司社会报告 ,gkWksl9
C (159)corporation 股份公司 {JKG-0)z?
C (160)cost 成本 .OW5R*
C (161)cost account 成本帐户 \j
we
C (162)cost accounting 成本会计 s1%2({wP
C (163)cost accounting manual 成本手册 !+UXu]kA
C (164)cost accounts calendar 成本报表的日历时间 iztF
C (165)cost adjustment 成本调整 <x$fD37
C (166)cost allocation 成本分配 xw1,Wbu]
C (167)cost apportionment 成本分摊 %$_?%X0=t
C (168)cost attribution 成本归属 ]8cD, NS
C (169)cost audit 成本审计 D[YdPg@-
C (170)cost behaviour 成本性态 4h}\K
l
C (171)cost benefit analysis 成本效益分析 5rA>2<\pQ
C (172)cost center 成本中心 >u
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C (173)cost driver 成本动因