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注会《审计》英语常用词汇 +rd+0 `}C
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1.audit 审计 3n _htgcv
2.attestation 鉴证 @5FQX
3.credibility 可信赖程度 A&VG~r$
4.audit of financial statements 财务报表审计 *pq\MiD/
5.agreed-upon procedures 执行商定程序 QV!up^Zso
6.high levels of assurance 高水平保证 ,F|f. 7;
7.compilation 编制 HtFDlvdy]
8.reliability 可靠性 [WmM6UEVS
9.relevance 相关性 :>
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10.professional skepticism 职业谨慎 ;TYBx24vD'
11.objectivity 客观性 b9krOe*j
12. professional competence 专业胜任能力 t_^4`dW`
13.Senior/CPA-in-charge 项目经理 C]6O!Pb0
14.audit engagement letter 业务约定书 1#x0 q:6
15.recurring audit 连续审计 Da|z"I
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16.the client 委托人 oU8q o-J1H
17.change CPA 更换注册会计师 I,tud!p`
18.the existing CPA 现任注册会计师 w:0E(z
19.the successor CPA 后任注册会计师 iTwm3V
P
20.the preceding CPA前任注册会计师 :X=hQ:>P
21.issue the audit report 出具审计报告 J5qZFD
22.expert 专家 eFgA 8kY)
23.the board of directors 董事会 occ7zcA
24.knowledge of the entity‘ s business 了解被审计单位情况 K0~rN.C!0
25.assess material misstatement risks评估重大错报风险 Hs8>anVo[
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 j%kncGS
27.a general knowledge of —— 初步了解―――的情况 %EH)&k
28.a more knowledge of—— 进一步了解的情况 h{Y",7]!
29.the prior year‘s working papers 以前年度工作底稿 N7"W{"3D
30.minutes of meeting 会议纪要 KO
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31.business risks 经营风险 l#o
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32.appropriateness 适当性 !0+JbZ<%r|
33.accounting estimate 会计估计 [JiH\+XLPs
34.management representations 管理层声明 as|<}:V
35.going concern assumption 持续经营假设 ]Ze1s02(
36.audit plan 审计计划 zCZf%ATq
37.significant audit areas 重点审计领域 dV_G1'
38.error 错误 ]^E?;1$f?
39.fraud舞弊 Y<OFsWYY
40.modified or additional procedures 修改或追加审计程序 @JMiO^
41.misappropriation of assets 侵占资产 3fj4%P"
42.transactions without substance 虚假交易 Ui~>SN>s
43.unusual pressures 异常压力 kP:!/g
44.the suspected noncompliance 涉嫌存在违法行为 N8jIMb'<
45.materialiy 重要性 #mdc [.
46.exceed the materiality level 超过重要性水平 +7Gwg
47.approach the materiality level 接近重要性水平 )nkY_'BV
48.an acceptably low level 可接受水平 ^qs $v06
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 SUiOJ[5,
50.misstatements or omissions 错报或漏报 us-L]S+lm
51.aggregate 总计 t.<i:#rj>l
52.subsequent events 期后事项 |Cv!,]9:r
53.adjust the financial statements 调整财务报表 @d'j zs
54.perform additional audit procedures 实施追加的审计程序 e'~3oqSvR
55.audit risk 审计风险 }bxs]?OW>
56.detection risk 检查风险 r!v\"6:OM
57.inappropriate audit opinion 不适当的审计意见 z/-=%g >HA
58.material misstatement 重大的错报 ?<!|
59.tolerable misstatement 可容忍错报 Dt@SqX:~Ee
60.the acceptable level of detection risk 可接受的检查风险 P.cyO3l
61.assessed level of material misstatement risk 重大错报风险的评估水平 Oketwa
62.simall business 小规模企业 7CysfBF0g
63.accounting system 会计系统 *dQSw)R
64.test of control 控制测试 F9PxSk_\9
65.walk-through test 穿行测试 _BufO7`.
66.communication 沟通 t@(HF-4~=
67.flow chart 流程图 =_CzH(=f#
68.reperformance of internal control 重新执行 "oyo#-5z
69.audit evidence 审计证据 5P2K5,o|n~
70.substantive procedures 实质性程序 6u
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71.assertions 认定 .-zom~N-?
72.esistence 存在 e\rp)[>'
73.occurrence 发生 #
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74.completeness 完整性 j 7B!h|
75.rights and obligations 权利和义务 LVyyO3e
76.valuation and allocation 计价和分摊 z{q`G wW
77.cutoff 截止 CIWO7bS
78.accuracy 准确性 }MySaL>
79.classification 分类 &]Tmxh(
80.inspection 检查 tQVVhXQ7
81.supervision of counting 监盘 ]Ljf?tk
82.observation 观察 UKGPtKE<
83.confirmation 函证 ?,/ }`3Vw
84.computation 计算 :FF=a3/"6
85.analytical procedures 分析程序 Py<}S-:
86.vouch 核对 e-;}366}
87.trace 追查 JF]JOI6.e
88.audit sampling 审计抽样 *CMx- _
89.error 误差 bA 2pbjg=
90.expected error 预期误差 ?dTD\)%A
91.population 总体 (7Qo
92.sampling risk 抽样风险 %T[]zJ(
93.non- sampling risk 非抽样风险 x`s>*^
94.sampling unit 抽样单位 }V>T M{
95.statistical sampling 统计抽样 st*gs-8jJ;
96.tolerable error 可容忍误差 \V:^h[ad
97.the risk of under reliance 信赖不足风险 [[ZJ]^n,
98.the risk of over reliance 信赖过度风险 4-w{BZu
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99.the risk of incorrect rejection 误拒风险 ZCw]m#lS
100. the risk of incorrect acceptance 误受风险 2wn2.\v M
101.working trial balance 试算平衡表 9WHddDA
102.index and cross-referencing 索引和交叉索引 hTkyz
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103.cash receipt 现金收入 %O<BfIZ
104.cash disbursement 现金支出 x-c"%Z|
105.bank statement 银行对账单 M|-)GvR$J
106.bank reconciliation 银行存款余额调节表 ICCc./l|
107.balance sheet date 资产负债表日 }Jw,>}
108.net realizable value 可变现净值 =N@t'fOr
109.storeroom 仓库 :k"]5>(^
110.sale invoice 销售发票 *Ex|9FCt$
111.price list 价目表 u2I
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112.positive confirmation request 积极式询证函 Xj*Wu_
113.negative confirmation request 消极式询证函 X&zis1A<
114.purchase requisition 请购单 y(Td/rY.
115.receiving report 验收报告 P>L +t`'
116.gross margin 毛利 $>gFf}#C
117.manufacturing overhead 制造费用 DI vHvFss
118.material requisition 领料单 Z)!C'c b
119.inventory-taking 存货盘点 ^.tg 7%dJ
120.bond certificate 债券 mOSv9w#,
121.stock certificate 股票 $kgVa^
122.audit report 审计报告 /?!u{(h }
123.entity 被审计单位 C~[,z.FvO
124.addressee of the audit report 审计报告的收件人 )"LJ
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125.unqualified opinion 无保留意见 l:%
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126.qualified opinion 保留意见 PH"%kCI:
127.disclaimer of opinion 无法表示意见 Vi}_{
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128.adverse opinion 否定意见 0V]s:S
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A (1)ABC 作业基础成本计算 l,
wp4Ll
A (2)absorbed overhead 已吸收制造费用 ;jPXs
A (3)absorption costing 吸收成本计算 ]9L
oZ)
A (4)account 账户,报表 +(*DT9s+
A (5)accounting postulate 会计假设 a?.=V
A (6)accounting series release 会计公告文件 Mtv?:q
A (7)accounting valuation 会计计价 $(9U @N9E
A (8)account sale 承销清单 598i^z{~0%
A (9)accountability concept 经营责任概念 8fb'yjIC
A (10)accountancy 会计职业 'S~5"6r
A (11)accountant 会计师 /(T?j!nPE
A (12)accounting 会计 yVc(`,tZ(
A (13)agency cost 代理成本 X8|EHb<
A (14)accounting bases 会计基础 )+M0Y_r
A (15)accounting manual 会计手册 /=h` L,
A (16)accounting period 会计期间 ^.G$Q# y,
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 07)yG:q*x
A (19)accounting reference date 会计参照日 }Lv;!
A (20)accounting reference period 会计参照期间 23?rEhKe
A (21)accrual concept 应计概念 y]imZ4{/
A (22)accrual expenses 应计费用 D0C
y^_
A (23)acid test ration 速动比率(酸性测试比率) 1}37Q&2
A (24)acquisition 购置 :KN-F86i
A (25)acquisition accounting 收购会计 r/sNrB1U"y
A (26)activity based accounting 作业基础成本计算 p7Cs.2>M>S
A (27)adjusting events 调整事项 KG@8RtHsQ
A (28)administrative expenses 行政管理费 V1?]|HTQcT
A (29)advice note 发货通知 zJXplvaL;
A (30)amortization 摊销 j9,P/K$:w
A (31)analytical review 分析性检查 !c-*O<Y
A (32)annual equivalent cost 年度等量成本法 *kVV+H<X|b
A (33)annual report and accounts 年度报告和报表 {T8Kk)L
A (34)appraisal cost 检验成本
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A (35)appropriation account 盈余分配账户 H[UlY?&+
A (36)articles of association 公司章程细则 2Hdu:"j
A (37)assets 资产 $|@ r!/W
A (38)assets cover 资产保障 bfO=;S]b!
A (39)asset value per share 每股资产价值 |' .
A (40)associated company 联营公司 &?vgP!d&M
A (41)attainable standard 可达标准 Q^I\cAIB
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A (42)attributable profit 可归属利润 e*!kZAf
A (43)audit 审计 o.\oA6P_
A (44)audit report 审计报告 {|\.i
A (45)auditing standards 审计准则 4~=l}H>&
A (46)authorized share capital 额定股本 ~v83pu1!2s
A (47)available hours 可用小时 5?L<N:;J_
A (48)avoidable costs 可避免成本 V+~Nalm O
B (49)back-to-back loan 易币贷款 7?t6UPf
B (50)backflush accounting 倒退成本计算 Z=
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B (51)bad debts 坏帐 |%v^W 3
B (52)bad debts ratio 坏帐比率 p#[.{
B (53)bank charges 银行手续费 LF7SS;&~f
B (54)bank overdraft 银行透支 %UM
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B (55)bank reconciliation 银行存款调节表 }-fl$j?9E
B (56)bank statement 银行对账单 80;(Gt@<"
B (57)bankruptcy 破产 PVOv[%
B (58)basis of apportionment 分摊基础 vFsLY
B (59)batch 批量 4fzZ;2sl}
B (60)batch costing 分批成本计算 T)})
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B (61)beta factor B(市场)风险因素 y==CTY@
B (62)bill 账单 |)81Lz
B (63)bill of exchange 汇票 j.kG};f
B (64)bill of landing 提单 wPl%2
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B (65)bill of materials 用料预计单 D-4f.Tq4#
B (66)bill payable 应付票据 O~QB!<Q+
B (67)bill receivable 应收票据 = f i$}>\
B (68)bin card 存货记录卡 iX\X>W$P
B (69)bonus 红利 |CzSU1ma
B (70)book-keeping 薄记 5Ph4<f` L~
B (71)Boston classification 波士顿分类 wf$s*|z
B (72)breakeven chart 保本图 HmwT~
B (73)breakeven point 保本点 m`_ONm'T&
B (74)breaking-down time 复位时间 UDni]P!E
B (75)budget 预算 km40qO@3
B (76)budget center 预算中心 @o6L6Y0Naa
B (77)budget cost allowance 预算成本折让 EZj9wd"u
B (78)budget manual 预算手册 9C\Fq-
B (79)budget period 预算期间 :lzrgsW
B (80)budgetary control 预算控制 k'"%.7$U!
B (81)budgeted capacity 预算生产能力 7
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B (82)burden 制造费用
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B (83)business center 经营中心 63A.@mL
B (84)business entity 营业个体 ((I%'
B (85)business unit 经营单位 +]50D xflA
B (86)buy-out management 管理性购买产权 W];dD$Oqg
B (87)by-product 副产品 V!dtF,tH
C (88)called-up share capital 催缴股本 4H-'Dr=G
C (89)capacity 生产能力
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C (90)capacity ratios 生产能力比率 ##o#eZq:"
C (91)capital 资本 H4JTGt1"
C (92)capital assets pricing model资本资产计价模式 4{l,
C (93)capital commitment 承诺资本 (khL-F
C (94)capital employed 已运用的资本 -tNUMi'
C (95)capital expenditure 资本支出 w-{c.x
C (96)capital expenditureauthorization 资本支出核准 hG:|9Sol,
C (97)capital expenditure control 资本支出控制 7`YEH2
C (98)capital expenditure proposal资本支出申请 ,u
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C (99)capital funding planning 资本基金筹集计划 EyLu O-5
C (100)capital gain 资本收益 l0hlM#
C (101)capital investment appraisal资本投资评估 i@BtM9:
C (102)capital maintenance 资本保全 p6WX9\qS(
C (103)capital resource planning 资本资源计划 Ydy9
C (104)capital surplus 资本盈余 XGMiW0j0B
C (105)capital turnover 资本周转率 $2el&I
C (106)card 记录卡 -Vhw^T1iV
C (107)cash 现金 0C*7K?/
C (108)cash account 现金账户 BRYHX.}h\A
C (109)cash book 现金账薄 \B
7tX
C (110)cash cow 金牛产品 Y)a^(!<H<
C (111)cash flow 现金流量 Y]5l.SV
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算 gl_^V&c
C (114)cash flow statement 现金流量表 27<
Enq]
C (115)cash ledger 现金分类账 /^|Dbx!u
C (116)cash limit 现金限额 c7E11 \%&Z
C (117)CCA 现时成本会计 :Xd<74Nu
C (118)center 中心 TvQo?
C (119)changeover time 变更时间 -FCe:iY! A
C (120)chartered entity 特许经济个体 F.v{-8G
V
C (121)cheque 支票 PAOJ\U
C (122)cheque register 支票登记薄 50C
C (123)coin analysis 零钱分类 UEVG0qF
C (124)classification 分类 tlt*fH$.
C (125)clock card 工时卡 j9OG\m
C (126)code 代码 .k
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C (127)commitment accounting 承诺确认会计 uL/m u<
C (128)common cost 共同成本 gOOPe5+ J
C (129)company limited byguarantee 有限担保责任公司 5lT*hF
C (130)company limited shares 股份有限公司 CC^'@~)?
C (131)competitive position 竞争能力状况 A$xF$l
C (132)concept 概念 m7>JJX3=<
C (133)conglomerate 跨行业企业 yEj^=pw
C (134)consistency concept 一致性概念 AjgF6[B
C (135)consolidated accounts 合并报表 x~j`@k,;
C (136)consolidation accounting 合并会计 ApXy=?fc
C (137)consortium 财团 a+T.^koY
C (138)contingency plan 应急计划 f:.I0 ST
C (139)contingent liabilities 或有负债 V}NbuvDB@
C (140)continuous operation 连续生产 AlW66YAuQ
C (141)contra 抵消
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C (142)contract cost 合同成本 om-omo&,X=
C (143)contract costing 合同成本计算 Oh\<VvZuN
C (144)contribution 贡献毛益 N<KS(@v
y
C (145)contribution centre 贡献中心 +V^;.P</
C (146)contribution chart 贡献图 h.s+)
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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 :'&brp3ii=
C (148)contribution to salesration 贡献毛益对销售比率 _aMPa+D=P
C (149)control 控制 ^_5r<{7/ :
C (150)control account 控制帐户 DXK}-4"\
C (151)control limits 控制限度
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C (152)controllability concept 可控制概念 c#tjp(-
C (153)controllable cost 可控制成本 ,tJ"
5O3-
C (154)conversion cost 加工成本
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 wtV#l4
C (156)corporate appraisal 公司评估 c>~*/%+
C (157)corporate planning 公司计划 3%;a)c;D
C (158)corporate social reporting 公司社会报告 ""QP%
C (159)corporation 股份公司 %lGfAYEM=
C (160)cost 成本 -701j'q{
C (161)cost account 成本帐户 o"BoZsMk
C (162)cost accounting 成本会计 {9aE5kR
C (163)cost accounting manual 成本手册 6ez<g
Uf
C (164)cost accounts calendar 成本报表的日历时间 <)-Sj,
C (165)cost adjustment 成本调整 (%W&4a1di
C (166)cost allocation 成本分配 9lH?-~9
C (167)cost apportionment 成本分摊 l9u!aD
C (168)cost attribution 成本归属 cFnDmtI:
C (169)cost audit 成本审计 N;j)k;
C (170)cost behaviour 成本性态 fG(SNNl+D
C (171)cost benefit analysis 成本效益分析 -FQ 'agf@&
C (172)cost center 成本中心 V0XvJ
C (173)cost driver 成本动因