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注会《审计》英语常用词汇 !~ox;I
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1.audit 审计 q m3\)9C
2.attestation 鉴证 P}R:o
3.credibility 可信赖程度 }vndt*F
4.audit of financial statements 财务报表审计 ;%tFi
5.agreed-upon procedures 执行商定程序 7=^{~5#
6.high levels of assurance 高水平保证 d"wA"*8~y
7.compilation 编制 :eN&wQ5q
8.reliability 可靠性 >F/^y O
9.relevance 相关性 |[\;.gT K
10.professional skepticism 职业谨慎 mZ)>^.N6
11.objectivity 客观性 m1$tf
^
12. professional competence 专业胜任能力 '&IGdB I
13.Senior/CPA-in-charge 项目经理 55S s%$k@
14.audit engagement letter 业务约定书 2t= =<x
15.recurring audit 连续审计 ~?Zib
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16.the client 委托人 [doEArwn
17.change CPA 更换注册会计师 %OQdUH4x
18.the existing CPA 现任注册会计师 hnj\|6L
19.the successor CPA 后任注册会计师 H$![]Ujq
20.the preceding CPA前任注册会计师 X8C7d6ca
21.issue the audit report 出具审计报告 NL21se
22.expert 专家 rH@Rh}#yp
23.the board of directors 董事会 *z0!=>(
24.knowledge of the entity‘ s business 了解被审计单位情况 i%2u>Ni^
25.assess material misstatement risks评估重大错报风险 SUS=sR/N
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y|`-)fY
27.a general knowledge of —— 初步了解―――的情况 5.rA
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28.a more knowledge of—— 进一步了解的情况 -/f$s1
29.the prior year‘s working papers 以前年度工作底稿 %rwvY`\
30.minutes of meeting 会议纪要 vDjH $ U
31.business risks 经营风险 <WXVUEea
32.appropriateness 适当性 (0-Ol
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33.accounting estimate 会计估计 AA\a#\#Z3
34.management representations 管理层声明 K_i|cYGV
35.going concern assumption 持续经营假设 ww2mL
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36.audit plan 审计计划 \YP,}_~
37.significant audit areas 重点审计领域 wQxI({k@
38.error 错误 ?f?5Kye
39.fraud舞弊 l\<.*6r
40.modified or additional procedures 修改或追加审计程序 nY'V,v[F
41.misappropriation of assets 侵占资产 = oAS(7o
42.transactions without substance 虚假交易 wgl <JO
43.unusual pressures 异常压力 xSY"Ru
44.the suspected noncompliance 涉嫌存在违法行为 =uP?
?E
45.materialiy 重要性 zdN[Uc+1Bd
46.exceed the materiality level 超过重要性水平 atL<mhRz
47.approach the materiality level 接近重要性水平 Wjb_H
(D
48.an acceptably low level 可接受水平 b3A0o*
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 rT2
Njy1
50.misstatements or omissions 错报或漏报 W+h2 rv
51.aggregate 总计 F#Lo
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52.subsequent events 期后事项 zWY988fX0
53.adjust the financial statements 调整财务报表 *X0>Ru[
54.perform additional audit procedures 实施追加的审计程序 R%UTYRLUn
55.audit risk 审计风险 ?=1eHnP!R
56.detection risk 检查风险 6bm 7^e(
57.inappropriate audit opinion 不适当的审计意见 4BCPh:
58.material misstatement 重大的错报 4@9Pd &I
59.tolerable misstatement 可容忍错报 ;aQ``B
60.the acceptable level of detection risk 可接受的检查风险 l=DF)#>w
61.assessed level of material misstatement risk 重大错报风险的评估水平 2<D| {
62.simall business 小规模企业 O<S.fr,
63.accounting system 会计系统 dq93P%X24
64.test of control 控制测试 ?I+L
65.walk-through test 穿行测试 )/RG-L
66.communication 沟通 s9H
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67.flow chart 流程图 -S$F\%
68.reperformance of internal control 重新执行 hGtz[u#p
69.audit evidence 审计证据 C;W@OS-;
70.substantive procedures 实质性程序 sN41Bz$q.
71.assertions 认定 gd;!1GNi]
72.esistence 存在 ] Q5:JV
73.occurrence 发生 __=53]jGE
74.completeness 完整性 1!z{{H;W
75.rights and obligations 权利和义务 ]az(w&vqg2
76.valuation and allocation 计价和分摊 EI_-5Tt RD
77.cutoff 截止 '1mk;%
78.accuracy 准确性 $|K:
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79.classification 分类 D Y2*B"^
80.inspection 检查 ocGrB)7eD
81.supervision of counting 监盘 J!:BCjRdw
82.observation 观察 }3
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83.confirmation 函证 $DHE%IN`
84.computation 计算 =B}IsBn'J
85.analytical procedures 分析程序 VYG@_fd!x
86.vouch 核对 )re<NE&M
87.trace 追查 [)"\Aq
88.audit sampling 审计抽样 g,,wG k
89.error 误差 jQ{ @ol}n
90.expected error 预期误差 ]?6wU-a
91.population 总体 oU\]#e^
92.sampling risk 抽样风险 xfRp_;l+R
93.non- sampling risk 非抽样风险 Kd:l8%+
94.sampling unit 抽样单位 0qS/>u*
95.statistical sampling 统计抽样 y3~`qq
96.tolerable error 可容忍误差 )7 57
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 .W{CJh
99.the risk of incorrect rejection 误拒风险 lHM+<Z
100. the risk of incorrect acceptance 误受风险 *w0!C:mL&
101.working trial balance 试算平衡表 orjtwF>^
102.index and cross-referencing 索引和交叉索引 HV a9b;
103.cash receipt 现金收入 $@PruY3[
104.cash disbursement 现金支出 }#ink4dK:
105.bank statement 银行对账单 u}du@Aq
106.bank reconciliation 银行存款余额调节表 hF'VqJS
107.balance sheet date 资产负债表日 MG?,,8s O
108.net realizable value 可变现净值 7yE\,
109.storeroom 仓库 505c(+
110.sale invoice 销售发票 :E9pdx+
111.price list 价目表 'I,a 29
112.positive confirmation request 积极式询证函 M-@RgWvF
113.negative confirmation request 消极式询证函 G_+/ e]P
114.purchase requisition 请购单 #D9.A7fCc5
115.receiving report 验收报告 |]G%b[
116.gross margin 毛利 /@\`Ibe
117.manufacturing overhead 制造费用 wUaWF$~y
118.material requisition 领料单 h$8h@2%
119.inventory-taking 存货盘点 R+HX'W
120.bond certificate 债券 ;"M6}5dQ4
121.stock certificate 股票 Y_CYx
122.audit report 审计报告 L\#YFf
123.entity 被审计单位 6Z|h>H5a
124.addressee of the audit report 审计报告的收件人 _y4O2n[e
125.unqualified opinion 无保留意见 }uma<b
126.qualified opinion 保留意见 (_ G>dP_
127.disclaimer of opinion 无法表示意见 .57p4{
128.adverse opinion 否定意见 $b`nV4p
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A (1)ABC 作业基础成本计算 D>|`+=1'0"
A (2)absorbed overhead 已吸收制造费用 4aArxJ
A (3)absorption costing 吸收成本计算 r;{$x
A (4)account 账户,报表 O}i+1
A (5)accounting postulate 会计假设 t
K;xW
A (6)accounting series release 会计公告文件 -=5~h
A (7)accounting valuation 会计计价 O50_qu33ju
A (8)account sale 承销清单 }||u{[
A (9)accountability concept 经营责任概念 ]hV!lG1_
A (10)accountancy 会计职业 NF0_D1Goi
A (11)accountant 会计师 'I>USl3 hI
A (12)accounting 会计 8&U
Mmbgy
A (13)agency cost 代理成本 ~6
1b^L}$
A (14)accounting bases 会计基础 w=#'8ZuU
A (15)accounting manual 会计手册 'LMj.#A<g
A (16)accounting period 会计期间 *Z#OfB4}
A (17)accounting policies 会计方针 p6%V f
A (18)accounting rate of return 会计报酬率 =mXC,<]
A (19)accounting reference date 会计参照日 Y\9}LgIvr
A (20)accounting reference period 会计参照期间 [mzed{p]]
A (21)accrual concept 应计概念 M{ncWq*_j
A (22)accrual expenses 应计费用 =803rNe
A (23)acid test ration 速动比率(酸性测试比率) b-
- tl@H
A (24)acquisition 购置 eA7
Iv{M
A (25)acquisition accounting 收购会计 pa46,q&M
A (26)activity based accounting 作业基础成本计算 &{e ]S!D
A (27)adjusting events 调整事项 TVNgj.`+u!
A (28)administrative expenses 行政管理费 JuSS(dJw
A (29)advice note 发货通知 Ry>y
A (30)amortization 摊销 Gko"iO#
A (31)analytical review 分析性检查 t#"0^$l=
A (32)annual equivalent cost 年度等量成本法 0h A: =r
A (33)annual report and accounts 年度报告和报表 ~Ykn|$_"I
A (34)appraisal cost 检验成本 kqCsEtm]
A (35)appropriation account 盈余分配账户 c:m=9>3
A (36)articles of association 公司章程细则 SE\?8cs]-
A (37)assets 资产 7?yS>(VmT
A (38)assets cover 资产保障 OTF/Pu$
A (39)asset value per share 每股资产价值 '^TeV=
A (40)associated company 联营公司 i2Wvu3,D3-
A (41)attainable standard 可达标准 A1/@KC"&{G
Zp)=l Td
A (42)attributable profit 可归属利润 6C
VH)=%
A (43)audit 审计 ?JZ$M
A (44)audit report 审计报告 f|,Kh1{e
A (45)auditing standards 审计准则 @ZU$W9g
A (46)authorized share capital 额定股本 &:l-;7d
A (47)available hours 可用小时 Y'iI_cg
A (48)avoidable costs 可避免成本 Hk*1Wrs*
B (49)back-to-back loan 易币贷款 opa}z-7>^
B (50)backflush accounting 倒退成本计算 @$jV"Y
B (51)bad debts 坏帐 9nN1f@Y
B (52)bad debts ratio 坏帐比率 lQ?jdi
B (53)bank charges 银行手续费 n725hY6}<l
B (54)bank overdraft 银行透支 qm$(_]R~`
B (55)bank reconciliation 银行存款调节表 N`Q.u-'
B (56)bank statement 银行对账单 r>(,)rs(l
B (57)bankruptcy 破产 {3x>kRaKci
B (58)basis of apportionment 分摊基础 DURWE,W>
B (59)batch 批量 |^l_F1+w
B (60)batch costing 分批成本计算 mcQL>7ts
B (61)beta factor B(市场)风险因素 9
" q-Bb
B (62)bill 账单 u79- B-YW^
B (63)bill of exchange 汇票 e4` L8
B (64)bill of landing 提单 b;b,t0wS
B (65)bill of materials 用料预计单 rhc+tR
B (66)bill payable 应付票据 _f0AV;S:vd
B (67)bill receivable 应收票据 x.-d)]a!
B (68)bin card 存货记录卡 ?)1Y|W'Rv
B (69)bonus 红利 xuvW6Q;
B (70)book-keeping 薄记 pA*C|g
B (71)Boston classification 波士顿分类 K#+?oFo:
B (72)breakeven chart 保本图 44}5o
B (73)breakeven point 保本点 mi] WZlg$
B (74)breaking-down time 复位时间 v\,N"X(,
B (75)budget 预算 CIIjZ)T
B (76)budget center 预算中心 esJ7#G
xt
B (77)budget cost allowance 预算成本折让 ! $$>D"
B (78)budget manual 预算手册 ~bZ=]i
B (79)budget period 预算期间 j4owo#OB-
B (80)budgetary control 预算控制 I5M\PK/
B (81)budgeted capacity 预算生产能力 M?lh1Yu"
B (82)burden 制造费用 H<Sf0>OA
B (83)business center 经营中心 dO82T3T
B (84)business entity 营业个体 Z8v 8@Y
B (85)business unit 经营单位
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B (86)buy-out management 管理性购买产权 es*$/A
B (87)by-product 副产品 | @AXW
C (88)called-up share capital 催缴股本 >IIq_6Z#
C (89)capacity 生产能力 gko=5|c,@
C (90)capacity ratios 生产能力比率 Iuxf`sd
C (91)capital 资本 J.yM@wPS>
C (92)capital assets pricing model资本资产计价模式 cp@Fj"
C (93)capital commitment 承诺资本 8Nzn%0(Q
C (94)capital employed 已运用的资本
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C (95)capital expenditure 资本支出 g.&B8e
C (96)capital expenditureauthorization 资本支出核准 vntJe^IaFd
C (97)capital expenditure control 资本支出控制 {J==y;dK
C (98)capital expenditure proposal资本支出申请 kxhsDD$@p
C (99)capital funding planning 资本基金筹集计划
ARu_S
B
C (100)capital gain 资本收益 7z$Z=cs
C (101)capital investment appraisal资本投资评估 eS!].
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C (102)capital maintenance 资本保全 geR
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C (103)capital resource planning 资本资源计划
^
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C (104)capital surplus 资本盈余 i]c{(gd`
C (105)capital turnover 资本周转率 NTt4sWP!I
C (106)card 记录卡 <uuumi-!%G
C (107)cash 现金 1(Is
7
C (108)cash account 现金账户 WRD
z*Zf
C (109)cash book 现金账薄 t,9+G<)>H
C (110)cash cow 金牛产品
=c@hE'{
C (111)cash flow 现金流量
dq '2y
C (112)cash discounted 现金贴现 } [#8>T
C (113)cash flow budget 现金流量预算 %k#+nad
C (114)cash flow statement 现金流量表 q8$t4_pF
C (115)cash ledger 现金分类账 Rmw=~NP5
C (116)cash limit 现金限额 U(f@zGV
C (117)CCA 现时成本会计 lBfthLBa
C (118)center 中心 fo,0NxF9
C (119)changeover time 变更时间 iLnW5yy
C (120)chartered entity 特许经济个体 #1%@R<`
C (121)cheque 支票 6!]@S|vDX
C (122)cheque register 支票登记薄 BHY-fb@R]H
C (123)coin analysis 零钱分类 :=hL}(~]
C (124)classification 分类 fDs T@W,K
C (125)clock card 工时卡 g!~SHW)l
C (126)code 代码 vNw(hT5750
C (127)commitment accounting 承诺确认会计 9Vm
aB
C (128)common cost 共同成本 ~Fb@E0 }!
C (129)company limited byguarantee 有限担保责任公司 MQP9^+f)O?
C (130)company limited shares 股份有限公司 O
H>.N"IG
C (131)competitive position 竞争能力状况 w<B
S
C (132)concept 概念 *B3f ry
C (133)conglomerate 跨行业企业 0hoMf=bb$
C (134)consistency concept 一致性概念 g}hUCx(
C (135)consolidated accounts 合并报表 \r
IOnZ.WK
C (136)consolidation accounting 合并会计 l?)>"^
C (137)consortium 财团 sR/Yv
C (138)contingency plan 应急计划 W
$jRS
C (139)contingent liabilities 或有负债 ]izHn; +
C (140)continuous operation 连续生产 (/uN+
C (141)contra 抵消 ;:=j{,&dl[
C (142)contract cost 合同成本 cI[i
v
C (143)contract costing 合同成本计算 F qJ`d2E
C (144)contribution 贡献毛益 4vL\t
uoz
C (145)contribution centre 贡献中心 IrZjlnht
C (146)contribution chart 贡献图 = -oP,$k
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Lz1KDXr`)+
C (148)contribution to salesration 贡献毛益对销售比率 +}m`$B}mJ
C (149)control 控制 z/91v#}.
C (150)control account 控制帐户 <zqIq9}r
C (151)control limits 控制限度 !!L'{beF
C (152)controllability concept 可控制概念 FZgf"XM
>
C (153)controllable cost 可控制成本 ,IhQ %)l
C (154)conversion cost 加工成本 WblH}
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0i
}.l\
C (156)corporate appraisal 公司评估 U)'YR$2<
C (157)corporate planning 公司计划 y"H5>
C (158)corporate social reporting 公司社会报告 oPs asa
C (159)corporation 股份公司 <,DMD
C (160)cost 成本 }N9PV/a
C (161)cost account 成本帐户 o%Q9]=%!
C (162)cost accounting 成本会计 #^RIp>NN9
C (163)cost accounting manual 成本手册 1CJ1-]S(3
C (164)cost accounts calendar 成本报表的日历时间 O_ r-(wE4
C (165)cost adjustment 成本调整 M+")*Opq
C (166)cost allocation 成本分配 :Jyr^0`J
C (167)cost apportionment 成本分摊 "d-vs t5
C (168)cost attribution 成本归属 "zw{m+7f,
C (169)cost audit 成本审计 n5"i'o{w
C (170)cost behaviour 成本性态 |d&Kr0QIV
C (171)cost benefit analysis 成本效益分析 k@fxs]Y_L
C (172)cost center 成本中心 Pjq9BK9p
C (173)cost driver 成本动因