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注会《审计》英语常用词汇 7VLn$q]:
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1.audit 审计 BGstf4v>A<
2.attestation 鉴证 gU@R
3.credibility 可信赖程度 @,]$FBT"5
4.audit of financial statements 财务报表审计 GIS,EwA
5.agreed-upon procedures 执行商定程序 lvR>%I0`*
6.high levels of assurance 高水平保证 E7<l^/<2S+
7.compilation 编制 EgOiJH
8.reliability 可靠性 =<P$mFP2*
9.relevance 相关性 *4Z! 5iOs
10.professional skepticism 职业谨慎 Pf3F)y [=
11.objectivity 客观性 pA\"Xe&
12. professional competence 专业胜任能力 ;_/!F}d
13.Senior/CPA-in-charge 项目经理 wZj`V_3
14.audit engagement letter 业务约定书 e"Tr0k
15.recurring audit 连续审计 Rf{YASPIw&
16.the client 委托人 qMd4awB
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17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 ^jk-GRD*
19.the successor CPA 后任注册会计师 #Xi9O.
20.the preceding CPA前任注册会计师 WvcPOt8Bp>
21.issue the audit report 出具审计报告 d @b ]/
22.expert 专家 7Ewq'Vu`y
23.the board of directors 董事会 t+Qx-sW
24.knowledge of the entity‘ s business 了解被审计单位情况 ]1q`N7
25.assess material misstatement risks评估重大错报风险 [q|8.>sB
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1E$^ul-v
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 byk9"QeY\
29.the prior year‘s working papers 以前年度工作底稿 pO N@
30.minutes of meeting 会议纪要 V$ "]f6
31.business risks 经营风险 MX|@x~9W
32.appropriateness 适当性 "OrF81
33.accounting estimate 会计估计 G~f|Sx
34.management representations 管理层声明 bZgFea_>i
35.going concern assumption 持续经营假设 `I(5Aj"
36.audit plan 审计计划 NLev(B:OQH
37.significant audit areas 重点审计领域 jOxnf%jl
38.error 错误 aBKJd
39.fraud舞弊 $N4i)>&T2
40.modified or additional procedures 修改或追加审计程序 0)9n${P7d
41.misappropriation of assets 侵占资产 KP
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42.transactions without substance 虚假交易 ii ^Nxnc=
43.unusual pressures 异常压力 6D4 j];~X
44.the suspected noncompliance 涉嫌存在违法行为 e#ne 5
45.materialiy 重要性 ~[0^{$rrWs
46.exceed the materiality level 超过重要性水平 yDi'@Z9R?
47.approach the materiality level 接近重要性水平 <,&t}7M/:
48.an acceptably low level 可接受水平 io7Zv*&T0
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 bKr73S9
50.misstatements or omissions 错报或漏报 S\@U3|Q5
51.aggregate 总计 yY80E[v
52.subsequent events 期后事项 V"A*B
53.adjust the financial statements 调整财务报表 fLuOxYQbf
54.perform additional audit procedures 实施追加的审计程序 3o_@3-Y%
55.audit risk 审计风险 X1&c?T1 %[
56.detection risk 检查风险 F441K,I
57.inappropriate audit opinion 不适当的审计意见 =qww|B92
58.material misstatement 重大的错报 lkQ(?7
59.tolerable misstatement 可容忍错报 E> YE3-]
60.the acceptable level of detection risk 可接受的检查风险 KY9@2JG
61.assessed level of material misstatement risk 重大错报风险的评估水平 fczH^+mI
62.simall business 小规模企业 H `_{n<
63.accounting system 会计系统 Jwbb>mB!
64.test of control 控制测试 Yi|Nd ;
65.walk-through test 穿行测试 P2
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66.communication 沟通 FivqyT7i
67.flow chart 流程图 dMa6hI{k
68.reperformance of internal control 重新执行 AN+S6t
69.audit evidence 审计证据 xepp."O
70.substantive procedures 实质性程序 Gp1?drF6
71.assertions 认定 h:r:qk
72.esistence 存在 Q\z9\mMG-
73.occurrence 发生
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74.completeness 完整性 ^dKtUH/78G
75.rights and obligations 权利和义务 _[y<u})
76.valuation and allocation 计价和分摊 IGI$,C
77.cutoff 截止 Gi,4PD-ro
78.accuracy 准确性 Q&&oP:4~X*
79.classification 分类 dz)(~@tgz
80.inspection 检查 [f`7+RHrd
81.supervision of counting 监盘 77%I%<#
82.observation 观察 ?Nl@K/
83.confirmation 函证 xDn#=%~+x
84.computation 计算 G]gc*\4
85.analytical procedures 分析程序 N[sJ5oF
86.vouch 核对 l
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87.trace 追查 jR^_1bu
88.audit sampling 审计抽样 EskD)Sl
89.error 误差 4u7^v1/
90.expected error 预期误差 P u,JR
91.population 总体 eJ60@
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92.sampling risk 抽样风险 Url8&.pw
93.non- sampling risk 非抽样风险 _{?-=<V'_
94.sampling unit 抽样单位 _k Utj(re
95.statistical sampling 统计抽样 Gg5+Ap D
96.tolerable error 可容忍误差 XM:
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97.the risk of under reliance 信赖不足风险
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98.the risk of over reliance 信赖过度风险 7K
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99.the risk of incorrect rejection 误拒风险 0W]vK$\F*
100. the risk of incorrect acceptance 误受风险 g
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101.working trial balance 试算平衡表 rWip[>^
102.index and cross-referencing 索引和交叉索引 QJU\YH%}
103.cash receipt 现金收入 r!/<%\S
104.cash disbursement 现金支出 Ko %e#q-
105.bank statement 银行对账单 VH<-||X/4
106.bank reconciliation 银行存款余额调节表 a}'dIDj
107.balance sheet date 资产负债表日 i?'|}tK
108.net realizable value 可变现净值 W]M Fq5.
109.storeroom 仓库 x]~&4fp
110.sale invoice 销售发票 1krSX2L
111.price list 价目表 |L(h+/>aWX
112.positive confirmation request 积极式询证函 Pk&sY'
113.negative confirmation request 消极式询证函 1abQoe
114.purchase requisition 请购单 #2?3B
115.receiving report 验收报告 @$5=4HA
116.gross margin 毛利 R dLk85<n
117.manufacturing overhead 制造费用 6K5mMu#4
118.material requisition 领料单 #:tC^7qk
119.inventory-taking 存货盘点 C{]1+eL
120.bond certificate 债券 'oF ('uR
121.stock certificate 股票 !M
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122.audit report 审计报告 .FA99|:
123.entity 被审计单位 F+<Z%KuCu
124.addressee of the audit report 审计报告的收件人 -BEd7@?A
125.unqualified opinion 无保留意见 q;QE(}.g
126.qualified opinion 保留意见 3shd0q<
127.disclaimer of opinion 无法表示意见 cs*"9nKl
128.adverse opinion 否定意见 !twYjOryH[
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A (1)ABC 作业基础成本计算 !>EK
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A (2)absorbed overhead 已吸收制造费用 3|4<SMm
A (3)absorption costing 吸收成本计算
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A (4)account 账户,报表 DJ|lel/'
A (5)accounting postulate 会计假设 LU+}iA)
A (6)accounting series release 会计公告文件 YhL^kM@c
A (7)accounting valuation 会计计价 deC
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A (8)account sale 承销清单 Qn)AS1pL+
A (9)accountability concept 经营责任概念 Koc5~qUY]
A (10)accountancy 会计职业 05o<fa 2HE
A (11)accountant 会计师 R
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A (12)accounting 会计 <yw56{w,
A (13)agency cost 代理成本 K<MWiB&
A (14)accounting bases 会计基础 VUZeC,FfO
A (15)accounting manual 会计手册 Hh*
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A (16)accounting period 会计期间 L#\5)mO.v
A (17)accounting policies 会计方针 u]&+TR
A (18)accounting rate of return 会计报酬率 zEYQZywc
A (19)accounting reference date 会计参照日 0N_u6*@
A (20)accounting reference period 会计参照期间 5 TLE%#G@+
A (21)accrual concept 应计概念 3(_:"?x A
A (22)accrual expenses 应计费用 z[0tM&pv
A (23)acid test ration 速动比率(酸性测试比率) <aY>fg d/1
A (24)acquisition 购置 ~%@1-
A (25)acquisition accounting 收购会计 C0CJ;
A (26)activity based accounting 作业基础成本计算 SZ~lCdWad
A (27)adjusting events 调整事项 ba^/Ar(B
A (28)administrative expenses 行政管理费 |g1Pr9{wy
A (29)advice note 发货通知 1wBmDEhS
A (30)amortization 摊销 ^ LVKXr
A (31)analytical review 分析性检查 %$67*pY'JH
A (32)annual equivalent cost 年度等量成本法 Cm9#FA
A (33)annual report and accounts 年度报告和报表 _}tPtHPa/
A (34)appraisal cost 检验成本 :-oMkBS
A (35)appropriation account 盈余分配账户 XHh*6Yt_ (
A (36)articles of association 公司章程细则 @ ?bY,
A (37)assets 资产 A[uB)wWsn
A (38)assets cover 资产保障 }4kQu#0o")
A (39)asset value per share 每股资产价值 P 2)/!+`a
A (40)associated company 联营公司 ?*'0;K13
A (41)attainable standard 可达标准 A[m<xtm5K
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A (42)attributable profit 可归属利润 M,<UnAVP-
A (43)audit 审计 Ezr q2/~Q
A (44)audit report 审计报告 ,JfP$HJ
A (45)auditing standards 审计准则 Q+s2S>U{v
A (46)authorized share capital 额定股本 FT!X r
A (47)available hours 可用小时 +%Z:k
A (48)avoidable costs 可避免成本 c[Z#q*Q
B (49)back-to-back loan 易币贷款 Vze vOS
B (50)backflush accounting 倒退成本计算 -K/c~'%'*
B (51)bad debts 坏帐 3 6t^iV*3
B (52)bad debts ratio 坏帐比率 ?RS4oJz,5g
B (53)bank charges 银行手续费 >96+s)T%;
B (54)bank overdraft 银行透支 6VLo4bq 5
B (55)bank reconciliation 银行存款调节表 LuVL<W
B (56)bank statement 银行对账单 j{6O:d6([$
B (57)bankruptcy 破产 t+D= @"BZP
B (58)basis of apportionment 分摊基础 1p=bpJC
B (59)batch 批量 `>
+:38
B (60)batch costing 分批成本计算 X$_pDF&\z
B (61)beta factor B(市场)风险因素 {u4AOM=)
B (62)bill 账单 @U9`V&])F[
B (63)bill of exchange 汇票 =,8nfJ+x
B (64)bill of landing 提单 )>@%;\qV
B (65)bill of materials 用料预计单 ]~!CJ8d
B (66)bill payable 应付票据 zR)/h
B (67)bill receivable 应收票据 4RfBXVS
B (68)bin card 存货记录卡 U5p 3b;
B (69)bonus 红利 O`T_'.Lk
B (70)book-keeping 薄记 |XV
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B (71)Boston classification 波士顿分类 c )=a;_h
B (72)breakeven chart 保本图 \"w+4}
B (73)breakeven point 保本点 ElK Md
B (74)breaking-down time 复位时间
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B (75)budget 预算 G++<r7;x
B (76)budget center 预算中心 Dw$RHogb~y
B (77)budget cost allowance 预算成本折让 NMUF)ksjN
B (78)budget manual 预算手册 t%Bh'HkG
B (79)budget period 预算期间 k{U[ U1j
B (80)budgetary control 预算控制 p{+F{e
B (81)budgeted capacity 预算生产能力 >=;hnLu
B (82)burden 制造费用 7spZe"
B (83)business center 经营中心 @!^Y_q
B (84)business entity 营业个体 A(H2Gt
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B (85)business unit 经营单位 `G%h=rr^c
B (86)buy-out management 管理性购买产权 P"o|kRO
B (87)by-product 副产品 >< VUly
C (88)called-up share capital 催缴股本 &.qLE
C (89)capacity 生产能力 trB-(B%5
C (90)capacity ratios 生产能力比率 ./^8L(
C (91)capital 资本 z[K)0@8 6
C (92)capital assets pricing model资本资产计价模式 ,
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C (93)capital commitment 承诺资本 ~(B%E'
C (94)capital employed 已运用的资本 |;&I$'i
C (95)capital expenditure 资本支出 j8aH*K-l{
C (96)capital expenditureauthorization 资本支出核准 /:"^,i\t
C (97)capital expenditure control 资本支出控制 =woP~+
C (98)capital expenditure proposal资本支出申请 /F6"uZSt4
C (99)capital funding planning 资本基金筹集计划 'H#0-V"=
C (100)capital gain 资本收益 5.D0 1?k
C (101)capital investment appraisal资本投资评估 YMVi7D~;Q$
C (102)capital maintenance 资本保全 yYSoJqj
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C (103)capital resource planning 资本资源计划 fzOh3FO+
C (104)capital surplus 资本盈余 #Nad1C/]
C (105)capital turnover 资本周转率 uGHM ]"!)
C (106)card 记录卡 yXqC
C (107)cash 现金 v*c"SI=@M=
C (108)cash account 现金账户 8kvA^r`
C (109)cash book 现金账薄
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C (110)cash cow 金牛产品 :))&"GY
C (111)cash flow 现金流量 reM~q-M~o@
C (112)cash discounted 现金贴现 !;P[Y"h@r
C (113)cash flow budget 现金流量预算 0A-yQzL|
C (114)cash flow statement 现金流量表 @"wX#ot
C (115)cash ledger 现金分类账 C6h[L
C (116)cash limit 现金限额 oOaLD{g>
C (117)CCA 现时成本会计 D7muf
C (118)center 中心 @(+\*]?^&
C (119)changeover time 变更时间 d_ x
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C (120)chartered entity 特许经济个体 L,ax^]
C (121)cheque 支票 2%9L'-
C (122)cheque register 支票登记薄 %9J:TH9E)
C (123)coin analysis 零钱分类 TjI&8#AWBA
C (124)classification 分类 b80&${v
C (125)clock card 工时卡 yE(<F2
C (126)code 代码 ]&9=f#k%
C (127)commitment accounting 承诺确认会计 }E[vW
C (128)common cost 共同成本 _+H $Pa}?
C (129)company limited byguarantee 有限担保责任公司 \RRSrPLd-
C (130)company limited shares 股份有限公司 (ti!Y"e2
C (131)competitive position 竞争能力状况 m)?0;9bt
C (132)concept 概念 ?$uEN_1O\@
C (133)conglomerate 跨行业企业 ` N
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C (134)consistency concept 一致性概念 =e0MEV#s.
C (135)consolidated accounts 合并报表 J<4_<.o(a
C (136)consolidation accounting 合并会计 mN .
C (137)consortium 财团 E7hs+Mh
C (138)contingency plan 应急计划 1ox#hQBoS
C (139)contingent liabilities 或有负债 ZS=;)
C (140)continuous operation 连续生产 94|ZY}8|f
C (141)contra 抵消 d$xvM
C (142)contract cost 合同成本 ~b0l?P*Ff
C (143)contract costing 合同成本计算 2I& dTxIa
C (144)contribution 贡献毛益 y>#kT
C (145)contribution centre 贡献中心 a
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C (146)contribution chart 贡献图 uI
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 R0F [
C (148)contribution to salesration 贡献毛益对销售比率 33wVP}e5
C (149)control 控制 fY?:SPR+
C (150)control account 控制帐户 H8B2{]HAt
C (151)control limits 控制限度 )?$@cvf
C (152)controllability concept 可控制概念 %tC[q
C (153)controllable cost 可控制成本 lj:.}+]r
C (154)conversion cost 加工成本 dw!Xt@,[g{
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 r`.Bj0
C (156)corporate appraisal 公司评估 P}( c0/
C (157)corporate planning 公司计划 Gpcordt/
C (158)corporate social reporting 公司社会报告 qn{4AWmJ
C (159)corporation 股份公司 m-+>h:1b|9
C (160)cost 成本 VS_\bIC
C (161)cost account 成本帐户 .Cs'@[Ciy
C (162)cost accounting 成本会计 !!8;ZcL}Z
C (163)cost accounting manual 成本手册 p@O,-&/D
C (164)cost accounts calendar 成本报表的日历时间 e'c3.sQ|?
C (165)cost adjustment 成本调整 Uovna:"
C (166)cost allocation 成本分配 b'`XFB#V
C (167)cost apportionment 成本分摊 m7RyFnR2
C (168)cost attribution 成本归属 cKOXsdH?SL
C (169)cost audit 成本审计 A7&/3C6{H
C (170)cost behaviour 成本性态 mG@[~w+
C (171)cost benefit analysis 成本效益分析 iTs"RW
C (172)cost center 成本中心 xj&~>&U){;
C (173)cost driver 成本动因