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注会《审计》英语常用词汇 VqUCcT
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1.audit 审计 lc8g$Xw3
2.attestation 鉴证 yJ/YK
3.credibility 可信赖程度 Ht:\
z;cu
4.audit of financial statements 财务报表审计 #w3J+U 6r
5.agreed-upon procedures 执行商定程序 &,P; 7 R
6.high levels of assurance 高水平保证 zpD?5
7.compilation 编制 XV}}A^
8.reliability 可靠性 &]h`kvtBC
9.relevance 相关性 7B<,nKd
10.professional skepticism 职业谨慎 dS8ydG2
11.objectivity 客观性 x2sKj"2?@
12. professional competence 专业胜任能力 -2[#1S*
13.Senior/CPA-in-charge 项目经理 fK
6[ p&
14.audit engagement letter 业务约定书 ?b:Pl{?
15.recurring audit 连续审计 +[R^ ?~VK
16.the client 委托人 riL|B3
17.change CPA 更换注册会计师 x6)qs-
18.the existing CPA 现任注册会计师 NB4Q,iq$
19.the successor CPA 后任注册会计师 Fge["p?GF
20.the preceding CPA前任注册会计师 %AN,cE*
21.issue the audit report 出具审计报告 {+m8^-T
22.expert 专家 '4Jf[
23.the board of directors 董事会 ^Ze(WE)
24.knowledge of the entity‘ s business 了解被审计单位情况 $%
^](-
25.assess material misstatement risks评估重大错报风险 :c|Om{;
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 =;4K5l{c
27.a general knowledge of —— 初步了解―――的情况 02tt.0go
28.a more knowledge of—— 进一步了解的情况 8_E(.]U
29.the prior year‘s working papers 以前年度工作底稿 oI
!"F=?&6
30.minutes of meeting 会议纪要 -u(,*9]cJ*
31.business risks 经营风险 nU
' qE
32.appropriateness 适当性 $KQ q~|
33.accounting estimate 会计估计 O,Tp,wT
34.management representations 管理层声明 Xt:$H6
y
35.going concern assumption 持续经营假设 tz8fZ*n
36.audit plan 审计计划 gD51N()s,
37.significant audit areas 重点审计领域 R `Fgne$4
38.error 错误 gs3c1Qa3b
39.fraud舞弊 '}9 Nvr)+
40.modified or additional procedures 修改或追加审计程序 s1E 0atT
41.misappropriation of assets 侵占资产 < =~=IZ)
42.transactions without substance 虚假交易 =IW!ZN_
43.unusual pressures 异常压力 (5@H<c^6
44.the suspected noncompliance 涉嫌存在违法行为 w\MWr+4
45.materialiy 重要性 _|4R^*/4
46.exceed the materiality level 超过重要性水平 P6Y+ u
47.approach the materiality level 接近重要性水平 /{: XYeX
48.an acceptably low level 可接受水平 \gA<yz-;N
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 I-/>M/66
50.misstatements or omissions 错报或漏报 8{=|<
51.aggregate 总计 Y6&v&dA;
52.subsequent events 期后事项 n?nzm "g
53.adjust the financial statements 调整财务报表 HHZw-/s,%
54.perform additional audit procedures 实施追加的审计程序 AmHj\NX$
55.audit risk 审计风险 SzIzQR93&
56.detection risk 检查风险 _?:jZ1wZ
57.inappropriate audit opinion 不适当的审计意见 m5iCvOP
58.material misstatement 重大的错报 &9^4-5]
59.tolerable misstatement 可容忍错报 u178vby;l
60.the acceptable level of detection risk 可接受的检查风险 u4IK7[=
61.assessed level of material misstatement risk 重大错报风险的评估水平 *1Bq>h:
62.simall business 小规模企业 z]r'8Jc
63.accounting system 会计系统 G"`
}"T0}
64.test of control 控制测试 (BPO*'
65.walk-through test 穿行测试 ,{!,%]bC
66.communication 沟通 bS;_xDXd
67.flow chart 流程图 C 2nmSXV
68.reperformance of internal control 重新执行 5\# F5s}
69.audit evidence 审计证据
:P}3cl_
70.substantive procedures 实质性程序 CDM6o!ur3
71.assertions 认定 ?5J#
yn
72.esistence 存在 Ij7P-5=<
73.occurrence 发生 u>)h
74.completeness 完整性 SFRP
?s
75.rights and obligations 权利和义务 <wk
76.valuation and allocation 计价和分摊 ed`"xm
77.cutoff 截止 3!b
$R?kZ
78.accuracy 准确性 3s/1\m%
79.classification 分类 wYf\!]}'
80.inspection 检查 ~*7$aj
81.supervision of counting 监盘 k7Bh[ ..!
82.observation 观察 zI4rAsysL
83.confirmation 函证 ]5jS6@Vl*
84.computation 计算 jcJ 4?
85.analytical procedures 分析程序 V. &F%(L
86.vouch 核对 ]B,tCBt
87.trace 追查 v']_)
88.audit sampling 审计抽样 `jGeS[FhR
89.error 误差 #zTy7
ZS,0
90.expected error 预期误差 [(@K;6o
91.population 总体 It[51NMal
92.sampling risk 抽样风险 /IWAU)A0
93.non- sampling risk 非抽样风险 -}%J3j|R:
94.sampling unit 抽样单位 !CUl1L1DSi
95.statistical sampling 统计抽样 E%bhd4$G
96.tolerable error 可容忍误差 %`C*8fc&
97.the risk of under reliance 信赖不足风险 E xhih^[_
98.the risk of over reliance 信赖过度风险 rS_G;}Zr
99.the risk of incorrect rejection 误拒风险 xRD+!3
100. the risk of incorrect acceptance 误受风险 K>DN6{hnV;
101.working trial balance 试算平衡表 4C =W~6~
102.index and cross-referencing 索引和交叉索引 d$3rcH1
103.cash receipt 现金收入 aDdGhB
104.cash disbursement 现金支出 D6Ad
"|Z
105.bank statement 银行对账单 _li3cXE
106.bank reconciliation 银行存款余额调节表 btuG%D{a^
107.balance sheet date 资产负债表日
Y${'
108.net realizable value 可变现净值 gS'{JZu2
109.storeroom 仓库 f256;3n
110.sale invoice 销售发票 $Aw@xC^!
111.price list 价目表 f\hMTebma$
112.positive confirmation request 积极式询证函 Z6zV 9hn
113.negative confirmation request 消极式询证函 :cC$1zv@
114.purchase requisition 请购单 .J75bX5
115.receiving report 验收报告 ~A=zjkm
116.gross margin 毛利 RE;A0E_3
117.manufacturing overhead 制造费用 zvV&Hks-
118.material requisition 领料单 GM6,LzH
119.inventory-taking 存货盘点 op}!1y$9P
120.bond certificate 债券 "Au4&Fu
121.stock certificate 股票 |Mq+QDTTw~
122.audit report 审计报告 Dx-P]j)4x
123.entity 被审计单位 wD9K\%jIr!
124.addressee of the audit report 审计报告的收件人 ZIx-mC5
125.unqualified opinion 无保留意见 ,0! 2x"Q=
126.qualified opinion 保留意见 (!nkv^]
127.disclaimer of opinion 无法表示意见 BD
C DQ
128.adverse opinion 否定意见 X+;[Gc}(W
>1sa*Wf
A (1)ABC 作业基础成本计算 6HY): M&?
A (2)absorbed overhead 已吸收制造费用 &!8 WRJ
A (3)absorption costing 吸收成本计算 bCw{9El!K4
A (4)account 账户,报表 z;qDl%AF
A (5)accounting postulate 会计假设 [KK
|_
A (6)accounting series release 会计公告文件 ZQfxlzj+X
A (7)accounting valuation 会计计价
|Vpp'ipr
A (8)account sale 承销清单 }9
3kHO{
A (9)accountability concept 经营责任概念 *9j'
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A (10)accountancy 会计职业 t*(bF[?
A (11)accountant 会计师 XZ%,h
A (12)accounting 会计 <<>+z5D+
A (13)agency cost 代理成本 fa/S!%}fO
A (14)accounting bases 会计基础 {zb'Z Yz
A (15)accounting manual 会计手册 .==D?#bn
A (16)accounting period 会计期间 p1KhI;^
A (17)accounting policies 会计方针 '3l TI
A (18)accounting rate of return 会计报酬率 ,clbD4
A (19)accounting reference date 会计参照日 ]@$^Ju,
A (20)accounting reference period 会计参照期间 arL>{mj
A (21)accrual concept 应计概念 ;_cTrjMv\
A (22)accrual expenses 应计费用 @Go_5X(
A (23)acid test ration 速动比率(酸性测试比率) $wUYK%.
A (24)acquisition 购置 T3{O+aRt
A (25)acquisition accounting 收购会计 g"P%sA/E+
A (26)activity based accounting 作业基础成本计算 M|DMoi8x
A (27)adjusting events 调整事项 60+ zoL'
A (28)administrative expenses 行政管理费 B(W~]i
A (29)advice note 发货通知 Av.tr&ZNb
A (30)amortization 摊销 7%^G]AFi
A (31)analytical review 分析性检查 O)dnr8*
A (32)annual equivalent cost 年度等量成本法 wp?:@XM
A (33)annual report and accounts 年度报告和报表 k)b{UFRW
A (34)appraisal cost 检验成本 kk=n&M
A (35)appropriation account 盈余分配账户 P =X]'m_B
A (36)articles of association 公司章程细则 A^OwT
#
A (37)assets 资产 d {!P
c<
A (38)assets cover 资产保障 O=o}uB-*6
A (39)asset value per share 每股资产价值 W> pe-
A (40)associated company 联营公司 gnp.!-
A (41)attainable standard 可达标准 !K-1tp$
#p(gB)o:l
A (42)attributable profit 可归属利润 2b$>1O&2
A (43)audit 审计 #kW=|8X
A (44)audit report 审计报告 JG!B3^qB
A (45)auditing standards 审计准则 "
|3I|#s
A (46)authorized share capital 额定股本 UXct+l
A (47)available hours 可用小时 UdO8KD#r3
A (48)avoidable costs 可避免成本 x$LCLP#$H
B (49)back-to-back loan 易币贷款 OWvblEBF
B (50)backflush accounting 倒退成本计算 oZ%uq78#[%
B (51)bad debts 坏帐 E/:U,u{
B (52)bad debts ratio 坏帐比率 %p}vX9U')
B (53)bank charges 银行手续费 MJ:c";KCq0
B (54)bank overdraft 银行透支 @8W@I|
B (55)bank reconciliation 银行存款调节表 6Ryc&z5
B (56)bank statement 银行对账单 Dge#e
B (57)bankruptcy 破产 NN4Z:6W5
B (58)basis of apportionment 分摊基础 45JL{YRN
B (59)batch 批量 e4YfJd
B (60)batch costing 分批成本计算 mV^w|x
B (61)beta factor B(市场)风险因素 d'_q9uf'
B (62)bill 账单 d8wGXNd7B
B (63)bill of exchange 汇票 L2VwW
B (64)bill of landing 提单 JO|j?%6YY
B (65)bill of materials 用料预计单 {vD$od i
B (66)bill payable 应付票据 =IL\T8y09
B (67)bill receivable 应收票据 c^W;p2^
B (68)bin card 存货记录卡 Z|qI[ui O
B (69)bonus 红利 )w].m
B (70)book-keeping 薄记 ;#Po}8Y=
B (71)Boston classification 波士顿分类 Q6(~VvC-
B (72)breakeven chart 保本图 dy6zrgxygP
B (73)breakeven point 保本点 b~^'P
B (74)breaking-down time 复位时间 .BPd06y
B (75)budget 预算 K28L(4 )
B (76)budget center 预算中心 g(&cq
B (77)budget cost allowance 预算成本折让 ROkwjw
B (78)budget manual 预算手册 'dj3y/
k%
B (79)budget period 预算期间 ;2kQ)Bq"
B (80)budgetary control 预算控制 ika*w
B (81)budgeted capacity 预算生产能力 E3wpC#[Q1
B (82)burden 制造费用 oRbWqN`
F.
B (83)business center 经营中心 nFni1cCD
B (84)business entity 营业个体 K\-N'M!Z
B (85)business unit 经营单位 ]>~.U~
B (86)buy-out management 管理性购买产权 RC7F/|w.z
B (87)by-product 副产品 5]i#l3")
C (88)called-up share capital 催缴股本 %E%=Za
C (89)capacity 生产能力 Qh@Q6
C (90)capacity ratios 生产能力比率 D*.3]3-I
C (91)capital 资本 Ny"9!3V
C (92)capital assets pricing model资本资产计价模式 9'(_*KSH
C (93)capital commitment 承诺资本 rai'x/Ut}+
C (94)capital employed 已运用的资本 T.#_v#oM
C (95)capital expenditure 资本支出 UA.Tp [u
C (96)capital expenditureauthorization 资本支出核准 />xEpR3_A
C (97)capital expenditure control 资本支出控制 0j$=KA
C (98)capital expenditure proposal资本支出申请 nDn+lWA=g
C (99)capital funding planning 资本基金筹集计划 ytj});,>
C (100)capital gain 资本收益 i7dDklj4
C (101)capital investment appraisal资本投资评估 pqg2#@F.
C (102)capital maintenance 资本保全 cEHpa%_5
C (103)capital resource planning 资本资源计划 XB'rh F8rl
C (104)capital surplus 资本盈余 Cx;it/8+
C (105)capital turnover 资本周转率 HP*)^`6X
C (106)card 记录卡 \B')2phE
C (107)cash 现金 g(P7CX+y
C (108)cash account 现金账户 -(57C*#ap
C (109)cash book 现金账薄 Ps0Cc _
C (110)cash cow 金牛产品 ,q*|R
O
C (111)cash flow 现金流量 U,b80%k:
C (112)cash discounted 现金贴现 m&A bH&;
C (113)cash flow budget 现金流量预算 ky !ZJR
C (114)cash flow statement 现金流量表 -F`gRAr-
C (115)cash ledger 现金分类账 ,U9j7E<4
C (116)cash limit 现金限额 *`OXgkQ
C (117)CCA 现时成本会计 yMW3mx301j
C (118)center 中心 9ZOQNN<ex
C (119)changeover time 变更时间 B)
/&xQu
C (120)chartered entity 特许经济个体 -~.+3rcZ]
C (121)cheque 支票 1N),k5I
C (122)cheque register 支票登记薄 oxFd@WV5
C (123)coin analysis 零钱分类 ,pcyU\68v
C (124)classification 分类 Fz8& Jn!
C (125)clock card 工时卡 e`+
C (126)code 代码 GGHMpQ
C (127)commitment accounting 承诺确认会计 ^Ip\`2^u
C (128)common cost 共同成本 ?o V.SG'
C (129)company limited byguarantee 有限担保责任公司 `LFT"qnp
C (130)company limited shares 股份有限公司 tqA-X[^
C (131)competitive position 竞争能力状况 fwtsr>SV
C (132)concept 概念 [GyPwb
-
C (133)conglomerate 跨行业企业 >o"s1*
{
C (134)consistency concept 一致性概念 -0(+a$P7e
C (135)consolidated accounts 合并报表 '1!%yKc0
C (136)consolidation accounting 合并会计 ~ DLxIe
C (137)consortium 财团 G]l/L\{
C (138)contingency plan 应急计划 i
MVQt1/
C (139)contingent liabilities 或有负债 qUe2(/TQu
C (140)continuous operation 连续生产 f
[zKA{R
C (141)contra 抵消 F\+9u$=
C (142)contract cost 合同成本 2v?#r"d
C (143)contract costing 合同成本计算 zV$Z@o
C (144)contribution 贡献毛益 GLY,<O>D5
C (145)contribution centre 贡献中心 !OV+2suu1
C (146)contribution chart 贡献图 7OZ0;fK
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 7T X$
C (148)contribution to salesration 贡献毛益对销售比率 [Qk j}
C (149)control 控制 4xx?x/q
C (150)control account 控制帐户 6mZpyt
C (151)control limits 控制限度 I-s$U T[p
C (152)controllability concept 可控制概念 ADP[KZO$4
C (153)controllable cost 可控制成本 L #vk77
C (154)conversion cost 加工成本 L-W*h
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 @zR_[s
C (156)corporate appraisal 公司评估 `5t~
Vlp
C (157)corporate planning 公司计划 Rv*x'w
==
C (158)corporate social reporting 公司社会报告 yj,+7[)
C (159)corporation 股份公司 MMRO@MdfV
C (160)cost 成本 "=f,4Zbj
C (161)cost account 成本帐户 4>=Y@
z
C (162)cost accounting 成本会计 n-9X<t|*?a
C (163)cost accounting manual 成本手册 .:['&; k
C (164)cost accounts calendar 成本报表的日历时间 @ceL9#:uc
C (165)cost adjustment 成本调整 Iq;a!Lya-
C (166)cost allocation 成本分配 d#,
C (167)cost apportionment 成本分摊 K<l
dl.
C (168)cost attribution 成本归属 az:lG(ZGw
C (169)cost audit 成本审计 A|L-;P NP
C (170)cost behaviour 成本性态 U,/9fzgd
C (171)cost benefit analysis 成本效益分析 wW/wvC-
C (172)cost center 成本中心 h" YA>_1
C (173)cost driver 成本动因