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注会《审计》英语常用词汇 >qpqQ;
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1.audit 审计 }p{;^B
2.attestation 鉴证 c,$mWTC
3.credibility 可信赖程度 DqlK.
4.audit of financial statements 财务报表审计
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5.agreed-upon procedures 执行商定程序 S_5?U2
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6.high levels of assurance 高水平保证 o(Kcs-W2
7.compilation 编制 <4f,G]UH_
8.reliability 可靠性 @woC8X
9.relevance 相关性 L|J~9FM
10.professional skepticism 职业谨慎 `x
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11.objectivity 客观性 TvM24Orct
12. professional competence 专业胜任能力 ^@"c`
13.Senior/CPA-in-charge 项目经理
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14.audit engagement letter 业务约定书 rS,j;8D-
15.recurring audit 连续审计 y||@?Y
16.the client 委托人 r=$gT@
17.change CPA 更换注册会计师 VVLIeJ(*XT
18.the existing CPA 现任注册会计师 v.b5iv 5
19.the successor CPA 后任注册会计师 Mz\yPT;Y
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 fYn{QS?
22.expert 专家 f3t.T=S
23.the board of directors 董事会 u~
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24.knowledge of the entity‘ s business 了解被审计单位情况 yQwVQUW8B
25.assess material misstatement risks评估重大错报风险 Mj'lASI
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 ?l9=$'
27.a general knowledge of —— 初步了解―――的情况 @/(@/*+"
28.a more knowledge of—— 进一步了解的情况 >h%\HMKk
29.the prior year‘s working papers 以前年度工作底稿 :'Xr/| s
30.minutes of meeting 会议纪要 $3 vhddO
31.business risks 经营风险 k/bque
32.appropriateness 适当性 ymkR!
33.accounting estimate 会计估计
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34.management representations 管理层声明 o&,Y<$!:VH
35.going concern assumption 持续经营假设 5[<F_"x
36.audit plan 审计计划 PGY9*0n
37.significant audit areas 重点审计领域 nuxd S,
38.error 错误 ~bGnq,
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39.fraud舞弊 @G(xaU'u
40.modified or additional procedures 修改或追加审计程序 \k4pK &b
41.misappropriation of assets 侵占资产 H
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42.transactions without substance 虚假交易 xE1rxPuq)d
43.unusual pressures 异常压力 5m`[MBt2g
44.the suspected noncompliance 涉嫌存在违法行为 T<M?PlED
45.materialiy 重要性 DB~MYOX~
46.exceed the materiality level 超过重要性水平 H/`G
47.approach the materiality level 接近重要性水平 B@-"1m~la?
48.an acceptably low level 可接受水平 K7Gm-=%
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 n$
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50.misstatements or omissions 错报或漏报 doH2R@
51.aggregate 总计 ]738Z/)^
52.subsequent events 期后事项 ]v GgJ<
53.adjust the financial statements 调整财务报表 L~
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54.perform additional audit procedures 实施追加的审计程序 5&
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55.audit risk 审计风险 4Cd#sQ
56.detection risk 检查风险 yLB~P7K
57.inappropriate audit opinion 不适当的审计意见 3I\m,Ob
58.material misstatement 重大的错报 jE*Ff&]%m
59.tolerable misstatement 可容忍错报 3G.r-
60.the acceptable level of detection risk 可接受的检查风险 f8
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61.assessed level of material misstatement risk 重大错报风险的评估水平 7t3X`db
62.simall business 小规模企业 $l#{_~
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63.accounting system 会计系统 WvbEh|y
64.test of control 控制测试
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65.walk-through test 穿行测试
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66.communication 沟通 6}STp_
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67.flow chart 流程图 RF!'K
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68.reperformance of internal control 重新执行 niQcvnT4b
69.audit evidence 审计证据 !%wdn33"
70.substantive procedures 实质性程序 9N1#V
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71.assertions 认定 /W0E(8:C)
72.esistence 存在
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73.occurrence 发生 qg)qjBQwA
74.completeness 完整性 0#
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75.rights and obligations 权利和义务 9M]^l,
76.valuation and allocation 计价和分摊 (Z
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77.cutoff 截止 6J"(xT
78.accuracy 准确性 5y}BCY2=/
79.classification 分类 kXMP=j8
80.inspection 检查 *(p7NYf1
81.supervision of counting 监盘 -)6;0
82.observation 观察 -_HRqw,Z0
83.confirmation 函证
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84.computation 计算 yYk|YX(7U
85.analytical procedures 分析程序 W6M jQ%f
86.vouch 核对 |mvM@V;^8{
87.trace 追查 }>,CUz
88.audit sampling 审计抽样 {!y
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89.error 误差 L:i+}F;M)s
90.expected error 预期误差 sNf
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91.population 总体 F:
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92.sampling risk 抽样风险 )6 k1 P
93.non- sampling risk 非抽样风险 %}ixgs7*c0
94.sampling unit 抽样单位 M2L0c?
95.statistical sampling 统计抽样 .
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96.tolerable error 可容忍误差 ZBC@xM&-
97.the risk of under reliance 信赖不足风险 ]Ly8s#<g]N
98.the risk of over reliance 信赖过度风险 Mn{XVXY@qm
99.the risk of incorrect rejection 误拒风险 q^%5HeV 2
100. the risk of incorrect acceptance 误受风险 VRB~7\A5<)
101.working trial balance 试算平衡表 #?Wo <]i
102.index and cross-referencing 索引和交叉索引 z
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103.cash receipt 现金收入 e lay
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104.cash disbursement 现金支出 W.p66IQwL&
105.bank statement 银行对账单 ,$ mLL
106.bank reconciliation 银行存款余额调节表 H<XlUCr_~+
107.balance sheet date 资产负债表日 8lpzSJP4k
108.net realizable value 可变现净值 FTbtAlqh<
109.storeroom 仓库 LC76 Qi;|k
110.sale invoice 销售发票 .5NZf4:C
111.price list 价目表 ^^eV4Y5`+
112.positive confirmation request 积极式询证函 `T`c@
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113.negative confirmation request 消极式询证函 Q~b_dx{m
114.purchase requisition 请购单 $^ubo5%
115.receiving report 验收报告 "&}mAWT%If
116.gross margin 毛利 g/!Otgfu
117.manufacturing overhead 制造费用 c<>y!^g
118.material requisition 领料单 {RH*8?7
119.inventory-taking 存货盘点 a 1NCVZ
120.bond certificate 债券 K]9tc)
121.stock certificate 股票 Xa)7`bp<
122.audit report 审计报告 E::<;9
123.entity 被审计单位 Q+lbN
124.addressee of the audit report 审计报告的收件人 $CM4&{B"i
125.unqualified opinion 无保留意见 wCC-Y kA
126.qualified opinion 保留意见 \D
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127.disclaimer of opinion 无法表示意见 ;}f6Y['z
128.adverse opinion 否定意见 "`[ $&:~
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A (1)ABC 作业基础成本计算 6Z$b?A3zM
A (2)absorbed overhead 已吸收制造费用 o;%n,S8J|^
A (3)absorption costing 吸收成本计算 W!y)Ho
A (4)account 账户,报表 wD}EW
A (5)accounting postulate 会计假设 5qeT4|
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A (6)accounting series release 会计公告文件 \ x:_*`fU
A (7)accounting valuation 会计计价 )S#j.8P'B
A (8)account sale 承销清单 L+u OBW_
A (9)accountability concept 经营责任概念 WVinP(#nfM
A (10)accountancy 会计职业 3/:LYvM<
A (11)accountant 会计师 ??q!jm-m
A (12)accounting 会计 8.PXTOhVL
A (13)agency cost 代理成本 cK/PQsMP
A (14)accounting bases 会计基础 *TJ<
A (15)accounting manual 会计手册 1 iquHn
A (16)accounting period 会计期间 "i}Z(_7yr
A (17)accounting policies 会计方针 Dxz5NW4
A (18)accounting rate of return 会计报酬率 HK^a:BI
A (19)accounting reference date 会计参照日 2YaTT& J
A (20)accounting reference period 会计参照期间 t;oT {Hge
A (21)accrual concept 应计概念 on6<l
A (22)accrual expenses 应计费用 \l>qY(gu
A (23)acid test ration 速动比率(酸性测试比率) 4{g:^?1
=
A (24)acquisition 购置 3LT+9ad2d
A (25)acquisition accounting 收购会计 Wn2Ny jX
A (26)activity based accounting 作业基础成本计算 _T_PX$B
A (27)adjusting events 调整事项 ,o4r,.3[s
A (28)administrative expenses 行政管理费 vI4%d,
A (29)advice note 发货通知 6vMDm0sv
A (30)amortization 摊销 >t2]Ssi(
A (31)analytical review 分析性检查 <XU8a:w'T
A (32)annual equivalent cost 年度等量成本法 U.d'a~pH
A (33)annual report and accounts 年度报告和报表 Z#srQD3].(
A (34)appraisal cost 检验成本 {K< ~
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A (35)appropriation account 盈余分配账户 f2BS[$oV4
A (36)articles of association 公司章程细则 ;L#LDk{Za
A (37)assets 资产 []^PJ
A (38)assets cover 资产保障 z<FV1niE
A (39)asset value per share 每股资产价值 sj#{TTW
A (40)associated company 联营公司 n$nne6|O
A (41)attainable standard 可达标准 &n}8Uw0440
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A (42)attributable profit 可归属利润 mjWp8i
A (43)audit 审计 bM*Pcxv
A (44)audit report 审计报告 G~Sy&XJuq
A (45)auditing standards 审计准则 &C
CHxjsKR
A (46)authorized share capital 额定股本 "US"`a2
A (47)available hours 可用小时 50}.Xm@,BO
A (48)avoidable costs 可避免成本 \=HfO?$ Ro
B (49)back-to-back loan 易币贷款 e);bF>.~
B (50)backflush accounting 倒退成本计算 ;LwFbkOuU
B (51)bad debts 坏帐 ;5,`Jpca
B (52)bad debts ratio 坏帐比率 2&zn^\%"
B (53)bank charges 银行手续费 >DSNKU+j
B (54)bank overdraft 银行透支 aNuZ/9O
B (55)bank reconciliation 银行存款调节表 WO.}DUfG+
B (56)bank statement 银行对账单 |JirBz
B (57)bankruptcy 破产 AAeQ- nbP
B (58)basis of apportionment 分摊基础 *[XN.sb8E
B (59)batch 批量 vHZX9LQU0+
B (60)batch costing 分批成本计算 2@"0}po#
B (61)beta factor B(市场)风险因素 @5<]W+jk4
B (62)bill 账单 O>)n*OsS
B (63)bill of exchange 汇票 l5
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B (64)bill of landing 提单 n"K {uj))
B (65)bill of materials 用料预计单 5n&)q=jk=
B (66)bill payable 应付票据 U*`
B (67)bill receivable 应收票据 UKt/0Ze
B (68)bin card 存货记录卡 |
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B (69)bonus 红利 EF*oPn0|
B (70)book-keeping 薄记 ~;!i)[-
B (71)Boston classification 波士顿分类 ;]l{D}
B (72)breakeven chart 保本图 {9m!UlTtw
B (73)breakeven point 保本点 i'eYmm96Q
B (74)breaking-down time 复位时间 a#
OhWqu$
B (75)budget 预算 's56L,^:
B (76)budget center 预算中心 m!FM+kge
B (77)budget cost allowance 预算成本折让 0+VncL)u
B (78)budget manual 预算手册 7cOg(6N
B (79)budget period 预算期间 Z
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B (80)budgetary control 预算控制 @w
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B (81)budgeted capacity 预算生产能力 9.MGH2^L?
B (82)burden 制造费用 ]$XBd{\D{
B (83)business center 经营中心 '6dD^0dZ
B (84)business entity 营业个体 Q(!}t"u
B (85)business unit 经营单位 |}]JWsuB
B (86)buy-out management 管理性购买产权 g4.'T51
B (87)by-product 副产品 w<I5@)i|
C (88)called-up share capital 催缴股本 4N%2w(,+8
C (89)capacity 生产能力 h0Sy']3m
C (90)capacity ratios 生产能力比率 ~#N.!e4
C (91)capital 资本 e&FX7dsyy
C (92)capital assets pricing model资本资产计价模式 g-{<v4 NGI
C (93)capital commitment 承诺资本 OyG_thX
C (94)capital employed 已运用的资本 a?xq*|?
C (95)capital expenditure 资本支出 +r#=n7t
C (96)capital expenditureauthorization 资本支出核准 vo}_%5v8
C (97)capital expenditure control 资本支出控制 mPw56>
C (98)capital expenditure proposal资本支出申请 ba:mO$
C (99)capital funding planning 资本基金筹集计划 7-G'8t
C (100)capital gain 资本收益 k:+)$[t7
C (101)capital investment appraisal资本投资评估 sg9x?Bx9
C (102)capital maintenance 资本保全 ]C!Y~
C (103)capital resource planning 资本资源计划 hq&
C (104)capital surplus 资本盈余 -G^t-I
C (105)capital turnover 资本周转率 ;nAg4ll8Q
C (106)card 记录卡 .9[8H:Fe
C (107)cash 现金 X T)hPwg.
C (108)cash account 现金账户 X'3`Q S:!
C (109)cash book 现金账薄 2gC&R1H
C (110)cash cow 金牛产品 ]B-$p p
C (111)cash flow 现金流量 7}iewtdy,
C (112)cash discounted 现金贴现 EU&3Pdn
d
C (113)cash flow budget 现金流量预算 bTo@gJkn
C (114)cash flow statement 现金流量表 :vgh
KI
C (115)cash ledger 现金分类账 GqK&'c
C (116)cash limit 现金限额 ^&Rxui
C (117)CCA 现时成本会计 Fh!!
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C (118)center 中心 Oa_o"p<Lr
C (119)changeover time 变更时间 LPm# 3U
C (120)chartered entity 特许经济个体 }:c,SO!
C (121)cheque 支票 MTFVnoZMQ_
C (122)cheque register 支票登记薄 pb2{J#
C (123)coin analysis 零钱分类 p#8LQP~0$
C (124)classification 分类 PE6u8ZAb"
C (125)clock card 工时卡 luxKgcU
C (126)code 代码 $=QGua V
C (127)commitment accounting 承诺确认会计 lWyP[>*
C (128)common cost 共同成本 JXy667_
C (129)company limited byguarantee 有限担保责任公司 GYb2m"a)
C (130)company limited shares 股份有限公司 >.nt'BQ
C (131)competitive position 竞争能力状况 OSh mrz28
C (132)concept 概念 NE>JtTF<
C (133)conglomerate 跨行业企业 zHum&V8=H
C (134)consistency concept 一致性概念 51;%\@=
C (135)consolidated accounts 合并报表 ^D>M Dj6
C (136)consolidation accounting 合并会计 ]JCB^)tM
C (137)consortium 财团 DRg~HT
C (138)contingency plan 应急计划 VOF
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C (139)contingent liabilities 或有负债 .Zo9^0`C
C (140)continuous operation 连续生产 __zu-!v
C (141)contra 抵消 e#eO`bT
C (142)contract cost 合同成本 4[V6so 0
C (143)contract costing 合同成本计算 '/qe#S
C (144)contribution 贡献毛益 t;f
p<z7N.
C (145)contribution centre 贡献中心 *,*:6^t
C (146)contribution chart 贡献图 \g6 #MNW
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 n)?F
9Wap
C (148)contribution to salesration 贡献毛益对销售比率 b>AAx$2Y
C (149)control 控制 eiSO7cGy
C (150)control account 控制帐户 CbvL X="%
C (151)control limits 控制限度 O/r<VTOp
C (152)controllability concept 可控制概念
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C (153)controllable cost 可控制成本 y7G|P~td
C (154)conversion cost 加工成本 ^~1@HcJo
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 VA
r?teY
C (156)corporate appraisal 公司评估 cZK?kz_Y
C (157)corporate planning 公司计划 S0QU@e
C (158)corporate social reporting 公司社会报告 T+{'W
C (159)corporation 股份公司 XxU}|jTO#
C (160)cost 成本 1sJJ"dC.w
C (161)cost account 成本帐户 4hr+GO@o(
C (162)cost accounting 成本会计 *Lk&@(
C (163)cost accounting manual 成本手册 H&Lbdu~E
C (164)cost accounts calendar 成本报表的日历时间 =Q0)t_z_
C (165)cost adjustment 成本调整 8; N}d)*O
C (166)cost allocation 成本分配 +CHO0n
C (167)cost apportionment 成本分摊 8lb
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C (168)cost attribution 成本归属 21k-ob1Y
C (169)cost audit 成本审计 J-{E`ibGN
C (170)cost behaviour 成本性态 =&G|} M
C (171)cost benefit analysis 成本效益分析 X1~A "sW[
C (172)cost center 成本中心 D)
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C (173)cost driver 成本动因