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注会《审计》英语常用词汇 }`tSRB7
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1.audit 审计 &W<7!U:2m
2.attestation 鉴证 ! ]4u"e
3.credibility 可信赖程度 QS#@xhH
4.audit of financial statements 财务报表审计 T ,lM(2S[
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 eaw!5]huu
7.compilation 编制 UK =ELvt]
8.reliability 可靠性 NRRJlY
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9.relevance 相关性 }k^uup*{
10.professional skepticism 职业谨慎 il0K ^i
11.objectivity 客观性 @C;1e
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12. professional competence 专业胜任能力 e(c\ U}&
13.Senior/CPA-in-charge 项目经理 ~A0
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14.audit engagement letter 业务约定书 VPMu)1={:p
15.recurring audit 连续审计 g4?2'G5m?
16.the client 委托人 A7p4M?09
17.change CPA 更换注册会计师 N`8K1{>BH
18.the existing CPA 现任注册会计师 Al$z.i?R
19.the successor CPA 后任注册会计师 h<.5:a
20.the preceding CPA前任注册会计师 egoR])2>
21.issue the audit report 出具审计报告 I68u%fCv
22.expert 专家 #CS>_qe.{
23.the board of directors 董事会 (.J/Ql0Y
24.knowledge of the entity‘ s business 了解被审计单位情况 'E|%l!xO
25.assess material misstatement risks评估重大错报风险 "j>X
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hx$]fvDevD
27.a general knowledge of —— 初步了解―――的情况 [,=?e
28.a more knowledge of—— 进一步了解的情况 -^p{J
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29.the prior year‘s working papers 以前年度工作底稿 t@%w:*
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30.minutes of meeting 会议纪要 yD9enYM
31.business risks 经营风险 R7::f\I
32.appropriateness 适当性 DB vM.'b$
33.accounting estimate 会计估计 +R'8$
34.management representations 管理层声明 K~(RV4oF8B
35.going concern assumption 持续经营假设 M.}9)ho
36.audit plan 审计计划 pbMANZU[
37.significant audit areas 重点审计领域 oo'9ZE/%
38.error 错误 66=[6U9 *
39.fraud舞弊 U:7h>Z0W
40.modified or additional procedures 修改或追加审计程序 YvY|\2^K
41.misappropriation of assets 侵占资产 8Km&3nCv$Q
42.transactions without substance 虚假交易 P{Nvt/%
43.unusual pressures 异常压力 h&"9v~
44.the suspected noncompliance 涉嫌存在违法行为 w2LnY1A
45.materialiy 重要性 ETDWG_H |
46.exceed the materiality level 超过重要性水平 *xnZTj:
47.approach the materiality level 接近重要性水平 j\}.GM'8
48.an acceptably low level 可接受水平 dSDZMB sd
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层
x ;DoQx
50.misstatements or omissions 错报或漏报 *C*J1JYp+
51.aggregate 总计 z"@^'{.l
52.subsequent events 期后事项 XYcZ;Z 9:
53.adjust the financial statements 调整财务报表 |<W$
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54.perform additional audit procedures 实施追加的审计程序 |$WHw*F^
55.audit risk 审计风险 VG5+
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56.detection risk 检查风险 t3L>@NWG
57.inappropriate audit opinion 不适当的审计意见 S_lGrk\j
58.material misstatement 重大的错报 hh;kBv07o
59.tolerable misstatement 可容忍错报 2Kxb(q"
60.the acceptable level of detection risk 可接受的检查风险 91R#
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61.assessed level of material misstatement risk 重大错报风险的评估水平 `YOYC
62.simall business 小规模企业 0]d;)_`@
63.accounting system 会计系统 ?:R ]p2 ID
64.test of control 控制测试 x^s,<G
65.walk-through test 穿行测试 t=%zY~P
66.communication 沟通 J*@ p
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67.flow chart 流程图 A 3 V
68.reperformance of internal control 重新执行 EX)&|2w
69.audit evidence 审计证据 L>Y+}]~
70.substantive procedures 实质性程序 -}7$;QK&a
71.assertions 认定 [@i:qB>B
72.esistence 存在 yfl?\X{
73.occurrence 发生 ((M,6Q}
74.completeness 完整性 P(T-2Ux6
75.rights and obligations 权利和义务 .@ H:P
76.valuation and allocation 计价和分摊 yi$
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77.cutoff 截止
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78.accuracy 准确性 ;4O[/;i
79.classification 分类 ^G4YvS(
80.inspection 检查 /&gg].&2?
81.supervision of counting 监盘 '#Wx@
82.observation 观察 7?dWAUF
83.confirmation 函证 MlV(XG>'
84.computation 计算 -2.7Z`*(
85.analytical procedures 分析程序 D]~K-[V?l
86.vouch 核对 0["93n}r
87.trace 追查 .}__XWK5
88.audit sampling 审计抽样 .s{"NqRA
89.error 误差 "uH>S+%|b
90.expected error 预期误差 ')xOL=w
91.population 总体 q1ysT.{p,
92.sampling risk 抽样风险 Jm_)}dj3o
93.non- sampling risk 非抽样风险 ~RR!~q
94.sampling unit 抽样单位 :1 +Aj
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95.statistical sampling 统计抽样 >a8iY|QY
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 :8b'HhjM
98.the risk of over reliance 信赖过度风险 M`Y^hDl 6
99.the risk of incorrect rejection 误拒风险 N[Z`tk?-
100. the risk of incorrect acceptance 误受风险 sH6;__e
101.working trial balance 试算平衡表 gWj-@o\
102.index and cross-referencing 索引和交叉索引 [Uup5+MCv
103.cash receipt 现金收入 Zc7;&cz
104.cash disbursement 现金支出
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105.bank statement 银行对账单 1EU4/6!C
106.bank reconciliation 银行存款余额调节表 '!m6^*m|c
107.balance sheet date 资产负债表日 }UyQGRZ=
108.net realizable value 可变现净值 ZSf &M
109.storeroom 仓库 %`]+sg[i
110.sale invoice 销售发票 UytMnJ88
111.price list 价目表 'jt7H{M
112.positive confirmation request 积极式询证函 <Km9Mq
113.negative confirmation request 消极式询证函 ?L<B]!9HZt
114.purchase requisition 请购单 }nrjA0WN
115.receiving report 验收报告 #-yCR
116.gross margin 毛利 JxIJxhA>
117.manufacturing overhead 制造费用 Cm[}DB
118.material requisition 领料单 ;21D ^e
119.inventory-taking 存货盘点 Ph3;;,v '
120.bond certificate 债券 TOwq
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121.stock certificate 股票 NQ{(G8x9
122.audit report 审计报告 2yA)SGri
123.entity 被审计单位 s#?ZwD,=
124.addressee of the audit report 审计报告的收件人 x2!R&q8U>
125.unqualified opinion 无保留意见 *OLqr/ yb
126.qualified opinion 保留意见 um,f!ho-U
127.disclaimer of opinion 无法表示意见 4c5BlD
128.adverse opinion 否定意见 /1OCK=
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A (1)ABC 作业基础成本计算 $tZ
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A (2)absorbed overhead 已吸收制造费用 ]dUG=dWO
A (3)absorption costing 吸收成本计算 =x<N+vjXY
A (4)account 账户,报表 6b|<$Je9
A (5)accounting postulate 会计假设 fo ~uI(rk
A (6)accounting series release 会计公告文件 4en3yA0.w
A (7)accounting valuation 会计计价 BqNsW
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A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 9q"kM
A (10)accountancy 会计职业 |5 V0_79
A (11)accountant 会计师 -8l<5g7
A (12)accounting 会计 I
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A (13)agency cost 代理成本 zud_BOq{f
A (14)accounting bases 会计基础 'rB%a<
A (15)accounting manual 会计手册 NY7yk3
A (16)accounting period 会计期间 ;1(^H:7T
A (17)accounting policies 会计方针 %,\JTN|g|A
A (18)accounting rate of return 会计报酬率 /3,/j)`a
A (19)accounting reference date 会计参照日 9nR\7!_
A (20)accounting reference period 会计参照期间 [xqV`(vM
A (21)accrual concept 应计概念 wv9HiHz8gD
A (22)accrual expenses 应计费用 -#ZvjEaey
A (23)acid test ration 速动比率(酸性测试比率) {s8c@-'
A (24)acquisition 购置 R*r4)+gd
A (25)acquisition accounting 收购会计 = wz}yfdrC
A (26)activity based accounting 作业基础成本计算 &5 "!0
A (27)adjusting events 调整事项 i.mv`u Dm
A (28)administrative expenses 行政管理费 <K0epED
A (29)advice note 发货通知
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A (30)amortization 摊销 .OdtM
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A (31)analytical review 分析性检查 u`'"=Y_E
A (32)annual equivalent cost 年度等量成本法 s+:|b~
A (33)annual report and accounts 年度报告和报表 l5D)UO
A (34)appraisal cost 检验成本 g<Z :`00|
A (35)appropriation account 盈余分配账户 nXT`7
A (36)articles of association 公司章程细则 Mq\=pxC@
A (37)assets 资产 +p%3pnj:K
A (38)assets cover 资产保障 R,3cJ
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A (39)asset value per share 每股资产价值 L$5,RUy
A (40)associated company 联营公司 pwFdfp
A (41)attainable standard 可达标准 Fx^wV^q3
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A (42)attributable profit 可归属利润 3m>YR-n$
A (43)audit 审计 NzT
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A (44)audit report 审计报告 Jxvh;
A (45)auditing standards 审计准则 e"hfeNphz
A (46)authorized share capital 额定股本 <D a-rv8
A (47)available hours 可用小时 P<vl+&*
A (48)avoidable costs 可避免成本 ?oYO !
B (49)back-to-back loan 易币贷款 Sp\TaUzg
B (50)backflush accounting 倒退成本计算 q;68tEupR
B (51)bad debts 坏帐 pA!-spgX
B (52)bad debts ratio 坏帐比率 rg^\gE6_
B (53)bank charges 银行手续费 Y
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B (54)bank overdraft 银行透支 <&\ng^Z$
B (55)bank reconciliation 银行存款调节表 TsFhrtnx&X
B (56)bank statement 银行对账单 I# tlaz#
B (57)bankruptcy 破产 $9G&
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B (58)basis of apportionment 分摊基础 KZ 5%q.
B (59)batch 批量 d]0:r]e
B (60)batch costing 分批成本计算 E&8Nh J
B (61)beta factor B(市场)风险因素 :SaZhY
B (62)bill 账单 nI3p`N8j*
B (63)bill of exchange 汇票 GlJ[rD
B (64)bill of landing 提单 $M}"u[Qq
B (65)bill of materials 用料预计单 MG=E
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B (66)bill payable 应付票据 |.@!CqJ
B (67)bill receivable 应收票据 ~:Rbd9IB
B (68)bin card 存货记录卡 =E2 a#Vd
B (69)bonus 红利 rD}g9?ut
B (70)book-keeping 薄记 =f~<*wQ
B (71)Boston classification 波士顿分类 .?u<|4jE6
B (72)breakeven chart 保本图 RZHfT0*jL
B (73)breakeven point 保本点 =NY;#Jjn
B (74)breaking-down time 复位时间 n.@HT"
B (75)budget 预算 )^(gwE
B (76)budget center 预算中心 IP`lx
B (77)budget cost allowance 预算成本折让 <N)!s&D
B (78)budget manual 预算手册 Z=&|__+d
B (79)budget period 预算期间 We y*\@
B (80)budgetary control 预算控制 D W U=qD+
B (81)budgeted capacity 预算生产能力 dqB,i9--
B (82)burden 制造费用 TJv .T2|
B (83)business center 经营中心 $+80V{J#
B (84)business entity 营业个体 ^0zfQu+!
B (85)business unit 经营单位 =K:
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B (86)buy-out management 管理性购买产权 q|ce7HnK
B (87)by-product 副产品 %
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C (88)called-up share capital 催缴股本 ^;F/^_
C (89)capacity 生产能力 neU=1socJ
C (90)capacity ratios 生产能力比率 ykC3Z<pI.
C (91)capital 资本 Qhj']>#g
C (92)capital assets pricing model资本资产计价模式 J'2 Y
rn
C (93)capital commitment 承诺资本 OkC.e')Vx
C (94)capital employed 已运用的资本 r:sa|+
C (95)capital expenditure 资本支出 9JdJn>
C (96)capital expenditureauthorization 资本支出核准 ;87PP7~
C (97)capital expenditure control 资本支出控制 x{;{fMN1
C (98)capital expenditure proposal资本支出申请 pEwo}NS*H
C (99)capital funding planning 资本基金筹集计划 2{j$1EdI@-
C (100)capital gain 资本收益 45 ^ Z5t
C (101)capital investment appraisal资本投资评估 vN(~}gOd\
C (102)capital maintenance 资本保全 R([zlw~B5
C (103)capital resource planning 资本资源计划 bkdXBCBx?
C (104)capital surplus 资本盈余 "" UyfC[
C (105)capital turnover 资本周转率 rfonM~3?'
C (106)card 记录卡 (wL$h5SG
C (107)cash 现金 hj1;f<'
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C (108)cash account 现金账户 U nDCC_ud
C (109)cash book 现金账薄 Il&FC
C (110)cash cow 金牛产品 bf/6AY7
C (111)cash flow 现金流量 hr]+4!/
C (112)cash discounted 现金贴现 lZAGoR;0Ra
C (113)cash flow budget 现金流量预算 5=V"tQ&d9U
C (114)cash flow statement 现金流量表 %ap]\o$^4
C (115)cash ledger 现金分类账 S
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C (116)cash limit 现金限额 ~+{*KPiD
C (117)CCA 现时成本会计 x=H{Rv
C (118)center 中心 lq.:/_m0
C (119)changeover time 变更时间 8`L]<Dm
C (120)chartered entity 特许经济个体 uQ3sRJi
C (121)cheque 支票 2D%2k
C (122)cheque register 支票登记薄 Do(G;D`h+_
C (123)coin analysis 零钱分类 koT
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C (124)classification 分类
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C (125)clock card 工时卡 \SmsS^z(]
C (126)code 代码 ~U w<e~
C (127)commitment accounting 承诺确认会计 kL zjK]4 *
C (128)common cost 共同成本 I'IFBVhaYn
C (129)company limited byguarantee 有限担保责任公司 E"*E[>
C (130)company limited shares 股份有限公司 <N<0 ?GQ
C (131)competitive position 竞争能力状况 c9c]1XJ
C (132)concept 概念 Yp(0 XP5o
C (133)conglomerate 跨行业企业 Mo@{1K/9
C (134)consistency concept 一致性概念 Vsi:O7|+
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C (135)consolidated accounts 合并报表 8{0XqE~ix=
C (136)consolidation accounting 合并会计 }eSy]r[J
C (137)consortium 财团 ,JI] Eij^
C (138)contingency plan 应急计划 \
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C (139)contingent liabilities 或有负债 b$;oty9Y
C (140)continuous operation 连续生产 D'[:35z
C (141)contra 抵消 s2L]H
C (142)contract cost 合同成本 8/p ]'BLf
C (143)contract costing 合同成本计算 nY MtK
C (144)contribution 贡献毛益 PW@ :fM:q
C (145)contribution centre 贡献中心 l'm|**
C (146)contribution chart 贡献图 U;3t{~Ym
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 9Avj\G
C (148)contribution to salesration 贡献毛益对销售比率 )-X8RRw'
C (149)control 控制 ?J6Ek*E#
C (150)control account 控制帐户 ;S^"Y:7)
C (151)control limits 控制限度 _t,aPowX
C (152)controllability concept 可控制概念 Ru
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C (153)controllable cost 可控制成本 KRGj6g+
C (154)conversion cost 加工成本 ZzK^bNx)0
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 .4ww5k>
C (156)corporate appraisal 公司评估 Mh3.GpS
C (157)corporate planning 公司计划 hfJ&o7Dt
C (158)corporate social reporting 公司社会报告 PJ:!O?KVq
C (159)corporation 股份公司 M5RN Z%
C (160)cost 成本 #SHJ0+)o
C (161)cost account 成本帐户 bX[ZVE(L
C (162)cost accounting 成本会计 7>
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C (163)cost accounting manual 成本手册 i<m)
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C (164)cost accounts calendar 成本报表的日历时间 zdem}kBIe
C (165)cost adjustment 成本调整 d. d J^M
C (166)cost allocation 成本分配 EyR/
C (167)cost apportionment 成本分摊 e\ (X:T
C (168)cost attribution 成本归属 Vc(kw7
C (169)cost audit 成本审计 0X99D2c
C (170)cost behaviour 成本性态 7`~0j6FY
C (171)cost benefit analysis 成本效益分析 ^+%bh/2_W
C (172)cost center 成本中心 OE[7fDe'
C (173)cost driver 成本动因