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注会《审计》英语常用词汇 m~}nM |m%
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1.audit 审计 Q>|<R[.7
2.attestation 鉴证 <fP|<>s$@1
3.credibility 可信赖程度 Mqna0"IYx*
4.audit of financial statements 财务报表审计 8.vD]hO
5.agreed-upon procedures 执行商定程序 ]`lTkh
6.high levels of assurance 高水平保证 \X(.%5xC
7.compilation 编制 CzwnmSv{.
8.reliability 可靠性 Z*k}I{0,-
9.relevance 相关性 :/u
EPki
10.professional skepticism 职业谨慎 rTx]%{
11.objectivity 客观性 lwV#j}G
12. professional competence 专业胜任能力 \E n ^Vf
13.Senior/CPA-in-charge 项目经理 f\Qi()
14.audit engagement letter 业务约定书 +Ix;~
15.recurring audit 连续审计
Eg
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16.the client 委托人 x]F:~(P
17.change CPA 更换注册会计师 #zfBNkk &@
18.the existing CPA 现任注册会计师 w|N LK
19.the successor CPA 后任注册会计师 T8v>J4@t
20.the preceding CPA前任注册会计师 .(! $j-B
21.issue the audit report 出具审计报告 1"i/*}M
22.expert 专家 WzF/wzR
23.the board of directors 董事会 `CRW2^g
24.knowledge of the entity‘ s business 了解被审计单位情况 ,}J(&
25.assess material misstatement risks评估重大错报风险 %/4ChKf!VR
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 sVGyHA
27.a general knowledge of —— 初步了解―――的情况 ]@_*O$
28.a more knowledge of—— 进一步了解的情况 7%C6gU!r
29.the prior year‘s working papers 以前年度工作底稿 BeBa4s
30.minutes of meeting 会议纪要 ^W;\faG
31.business risks 经营风险 `Os@/S
32.appropriateness 适当性 {>9
0d(j
33.accounting estimate 会计估计 H>2)R7h
34.management representations 管理层声明 <"6}C)G
35.going concern assumption 持续经营假设 li(g?|AD
36.audit plan 审计计划 oH$4K8j
37.significant audit areas 重点审计领域 h^cM#L^B
38.error 错误 iXI >>9
39.fraud舞弊 m#ID%[hg$
40.modified or additional procedures 修改或追加审计程序 n%A)#AGGc
41.misappropriation of assets 侵占资产 G{)2f&<
42.transactions without substance 虚假交易 VTS8IXz
43.unusual pressures 异常压力 N
_wB
44.the suspected noncompliance 涉嫌存在违法行为 Y'0H2B8
45.materialiy 重要性 b0t/~]9G
46.exceed the materiality level 超过重要性水平 ht)J#Di
47.approach the materiality level 接近重要性水平 EP,lT.u3
48.an acceptably low level 可接受水平 IvO#tI
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 ,-D3tleu`
50.misstatements or omissions 错报或漏报 p4[cPt ~C
51.aggregate 总计 Rjt]^gb!*
52.subsequent events 期后事项 ]%pr1Ey
53.adjust the financial statements 调整财务报表 4~4D1
54.perform additional audit procedures 实施追加的审计程序 T:dV[3
55.audit risk 审计风险 rjz$~(&m6
56.detection risk 检查风险 saY":fva
57.inappropriate audit opinion 不适当的审计意见 'Y`or14E
58.material misstatement 重大的错报 jhg0H2C8
59.tolerable misstatement 可容忍错报 s9X?tWuL
60.the acceptable level of detection risk 可接受的检查风险 _ ZMoPEW
61.assessed level of material misstatement risk 重大错报风险的评估水平
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62.simall business 小规模企业 8(]*J8/wt
63.accounting system 会计系统 '| WY 2>/(
64.test of control 控制测试 {%gMA?b|"
65.walk-through test 穿行测试 l]C#bL>i
66.communication 沟通 c <Fr^8
67.flow chart 流程图 '>4H#tu
68.reperformance of internal control 重新执行 bL-+
69.audit evidence 审计证据 NH~\kV
70.substantive procedures 实质性程序 lk;4l Z
71.assertions 认定 4SlEc|'7@
72.esistence 存在 vnc-
W3N
73.occurrence 发生 MfNsor
74.completeness 完整性 7Ji|x{``
75.rights and obligations 权利和义务 gaV>WF
76.valuation and allocation 计价和分摊 grrM[Y7#~b
77.cutoff 截止 juIi-*R!
78.accuracy 准确性 RzhAXI=
79.classification 分类 -?nr q <3
80.inspection 检查 %W`
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81.supervision of counting 监盘 {9B"'65o
82.observation 观察 "RcNy~
83.confirmation 函证 %^Zu^uu
84.computation 计算 x,L<{A`z
85.analytical procedures 分析程序 -?z#
86.vouch 核对 "lLwgh;
87.trace 追查 /F@CrNFb(
88.audit sampling 审计抽样 e|>
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89.error 误差 }2%L
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90.expected error 预期误差 37<^Oly!
91.population 总体 6--t6>5
92.sampling risk 抽样风险 Opavno%&
93.non- sampling risk 非抽样风险 XCvL`
94.sampling unit 抽样单位 h(C@IIO^;G
95.statistical sampling 统计抽样 wAD%1;
96.tolerable error 可容忍误差 ~
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97.the risk of under reliance 信赖不足风险
w#}[=jy
98.the risk of over reliance 信赖过度风险 _TntZv.?
99.the risk of incorrect rejection 误拒风险 zCji]:
100. the risk of incorrect acceptance 误受风险 sD#*W<
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 ` {/"?s|
103.cash receipt 现金收入 {f"oq
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104.cash disbursement 现金支出 YC[cQX
105.bank statement 银行对账单 f
b+_]{7g
106.bank reconciliation 银行存款余额调节表 Ua%;hI)j$
107.balance sheet date 资产负债表日 {^":^N)
108.net realizable value 可变现净值
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109.storeroom 仓库 9$f%
110.sale invoice 销售发票 X{Ij30Bmv
111.price list 价目表 t#d{hEr
112.positive confirmation request 积极式询证函 B@k2lHks(
113.negative confirmation request 消极式询证函 Y6G`p
114.purchase requisition 请购单 *Za'^
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115.receiving report 验收报告 Q@ua
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116.gross margin 毛利 \&/V p`
117.manufacturing overhead 制造费用 u+
b `aB
118.material requisition 领料单 >t#5eT`_ w
119.inventory-taking 存货盘点 9CG&MvF c
120.bond certificate 债券 8'qq!WR~
121.stock certificate 股票 m`BE{%
122.audit report 审计报告 v`
hn9O
123.entity 被审计单位 9+#BU$*v
124.addressee of the audit report 审计报告的收件人 1R,SA:L$
125.unqualified opinion 无保留意见 Pj8W]SA_
126.qualified opinion 保留意见 a(IUAh*mO
127.disclaimer of opinion 无法表示意见 ',Y`\X
128.adverse opinion 否定意见 fG zx;<0P!
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A (1)ABC 作业基础成本计算 2q4-9vu
A (2)absorbed overhead 已吸收制造费用 |@5G\N -
A (3)absorption costing 吸收成本计算 pz= /A
A (4)account 账户,报表 X2T
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A (5)accounting postulate 会计假设 )=nB32~J"
A (6)accounting series release 会计公告文件 oP~%7Jt
A (7)accounting valuation 会计计价 &$bcB]C\3
A (8)account sale 承销清单 KwNOB _
A (9)accountability concept 经营责任概念 [}I|tb>Pg
A (10)accountancy 会计职业 +,]_TxL|C
A (11)accountant 会计师 \
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A (12)accounting 会计 c
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A (13)agency cost 代理成本 kho$At)V
A (14)accounting bases 会计基础 W2{4s
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A (15)accounting manual 会计手册 j^.|^q<Y
A (16)accounting period 会计期间 !Qq~lAJO;
A (17)accounting policies 会计方针 Q[c:A@oW
A (18)accounting rate of return 会计报酬率 +w?-#M#
A (19)accounting reference date 会计参照日 OP|X-
A (20)accounting reference period 会计参照期间 !5
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A (21)accrual concept 应计概念 r:M0#
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A (22)accrual expenses 应计费用 }Te+Rv7{E
A (23)acid test ration 速动比率(酸性测试比率) Q!5W x
A (24)acquisition 购置 [9d\WPLC
A (25)acquisition accounting 收购会计 RdB,;Um9f
A (26)activity based accounting 作业基础成本计算 z+KZ6h
A (27)adjusting events 调整事项 w
oa|h"T
A (28)administrative expenses 行政管理费 :w]NN\
A (29)advice note 发货通知 =om<* \vsO
A (30)amortization 摊销 9a#Y
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A (31)analytical review 分析性检查 @=OX7zq\h-
A (32)annual equivalent cost 年度等量成本法 :Wihb#TO)
A (33)annual report and accounts 年度报告和报表 0ybMI+*
A (34)appraisal cost 检验成本 +7{8T{
A (35)appropriation account 盈余分配账户 jX.'G
A (36)articles of association 公司章程细则 Yfx
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A (37)assets 资产 ~x[(1
A (38)assets cover 资产保障 \!"3yd
A (39)asset value per share 每股资产价值 wlQ
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A (40)associated company 联营公司 85q!FpuH
A (41)attainable standard 可达标准 mA#;6?6
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A (42)attributable profit 可归属利润 ]@m`bs_6
A (43)audit 审计 g 'Wr+(A_
A (44)audit report 审计报告 K#Xl)h}y7
A (45)auditing standards 审计准则 Bjh8uW
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A (46)authorized share capital 额定股本 vR
(nd
A (47)available hours 可用小时 hY/qMK5
A (48)avoidable costs 可避免成本 ~Rx`:kQ
B (49)back-to-back loan 易币贷款 ~R\ $Z
B (50)backflush accounting 倒退成本计算 pgW^hj\
B (51)bad debts 坏帐 (G~M E>
B (52)bad debts ratio 坏帐比率 TEla?N
B (53)bank charges 银行手续费 oBs5xH7@-
B (54)bank overdraft 银行透支 "MD6 <H
B (55)bank reconciliation 银行存款调节表 wb%4f6i
B (56)bank statement 银行对账单 x_9#:_S'
B (57)bankruptcy 破产 ]f5vk
B (58)basis of apportionment 分摊基础 ]z]=?;ty%
B (59)batch 批量 ~>Y^?l
B (60)batch costing 分批成本计算 2*V]jO
B (61)beta factor B(市场)风险因素 sX]gL
B (62)bill 账单 <?:h(IZe[
B (63)bill of exchange 汇票 2Sk hBb=d
B (64)bill of landing 提单 !^EA}N.u
B (65)bill of materials 用料预计单 $
nMx#~>a
B (66)bill payable 应付票据 11Uu5e!.
B (67)bill receivable 应收票据 ]z2x`P^oI
B (68)bin card 存货记录卡 %0({MU
B (69)bonus 红利 L
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B (70)book-keeping 薄记 FxT]*mo
B (71)Boston classification 波士顿分类 k@pEs# a
B (72)breakeven chart 保本图 5=fS^]- F
B (73)breakeven point 保本点 p&\DG
B (74)breaking-down time 复位时间 X5(oL
B (75)budget 预算 (=j/"Mb
B (76)budget center 预算中心 ,Xg^rV~]
B (77)budget cost allowance 预算成本折让 Ba t@
B (78)budget manual 预算手册 jAovzZ6BL
B (79)budget period 预算期间 t0za%q!fK<
B (80)budgetary control 预算控制 Y/LS(b*
B (81)budgeted capacity 预算生产能力 Pb1.X9*8c
B (82)burden 制造费用 ztAC3,r]
B (83)business center 经营中心 V
CT1GsnE
B (84)business entity 营业个体 .krEfY&
B (85)business unit 经营单位 z@~mu
B (86)buy-out management 管理性购买产权 %$bhg&}
B (87)by-product 副产品 f(\S+4
C (88)called-up share capital 催缴股本 :fUN
c^\2
C (89)capacity 生产能力 /7ShE-.5#
C (90)capacity ratios 生产能力比率 %s ;5
C (91)capital 资本 A'"J'q*t
C (92)capital assets pricing model资本资产计价模式 9!0-~,o
C (93)capital commitment 承诺资本 "`mG_qHI[
C (94)capital employed 已运用的资本 yTNHM_P
C (95)capital expenditure 资本支出 #TV #*
C (96)capital expenditureauthorization 资本支出核准 9yu#
G7
C (97)capital expenditure control 资本支出控制 b?<@
C (98)capital expenditure proposal资本支出申请 sxdDI?W4
C (99)capital funding planning 资本基金筹集计划 L>lxkq8!Q
C (100)capital gain 资本收益 >.H}(!
C (101)capital investment appraisal资本投资评估 "*S_w
N%
C (102)capital maintenance 资本保全 e`+ej-o,
C (103)capital resource planning 资本资源计划 TkIiO>
C (104)capital surplus 资本盈余 -Vs;4-B{9
C (105)capital turnover 资本周转率 :.f(}sCS
C (106)card 记录卡 a/rQ@ c>
C (107)cash 现金 l\2"u M#7
C (108)cash account 现金账户 <e wcWr
C (109)cash book 现金账薄 _`
Y%Y6O1/
C (110)cash cow 金牛产品 7#*`7 K'P!
C (111)cash flow 现金流量 ? :A%$T
C (112)cash discounted 现金贴现 zQ+
%^DT1
C (113)cash flow budget 现金流量预算 DYrci?8Ith
C (114)cash flow statement 现金流量表 $O fZp<M
C (115)cash ledger 现金分类账 QHsJo|.
C (116)cash limit 现金限额 Zeq^dV5y77
C (117)CCA 现时成本会计 %WqUZ+yy
C (118)center 中心 aU$8 0
C (119)changeover time 变更时间 T t_QAIl
C (120)chartered entity 特许经济个体 .3SP#mI
C (121)cheque 支票 mi@uX@ #
C (122)cheque register 支票登记薄 =AF;3
C (123)coin analysis 零钱分类 WopA7J,
C (124)classification 分类 }h|HT
C (125)clock card 工时卡 8M]QDgd.
C (126)code 代码 Cd_H<8__
C (127)commitment accounting 承诺确认会计 [(vV45(E
C (128)common cost 共同成本 <"S`ZOn
C (129)company limited byguarantee 有限担保责任公司 0Ca/[_
C (130)company limited shares 股份有限公司 :3b\ pEO9\
C (131)competitive position 竞争能力状况 E{\T?dk1$
C (132)concept 概念 d6zq,x!cI
C (133)conglomerate 跨行业企业 76u\#{5
C (134)consistency concept 一致性概念 f'tQLF[r<
C (135)consolidated accounts 合并报表 +xU=7chA
C (136)consolidation accounting 合并会计 <2LUq@Pg
C (137)consortium 财团 r
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C (138)contingency plan 应急计划 II\}84U2
.
C (139)contingent liabilities 或有负债 _Om5wp=:
C (140)continuous operation 连续生产 @# .a5
C (141)contra 抵消 `:dGPBBO
C (142)contract cost 合同成本 [L
C (143)contract costing 合同成本计算 D+h`Z]"|
C (144)contribution 贡献毛益 #9A*B bY
C (145)contribution centre 贡献中心 mAe)Hy %
C (146)contribution chart 贡献图 Ng*O/g`%L
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 aq9Ej]1b
C (148)contribution to salesration 贡献毛益对销售比率 ApcE)mjpc
C (149)control 控制 ;9)=~)
C (150)control account 控制帐户 )X6I#q8
C (151)control limits 控制限度 u~Y+YzCxV
C (152)controllability concept 可控制概念 D/z*F8'c
C (153)controllable cost 可控制成本 z:08;}t
C (154)conversion cost 加工成本 ("=B,%F_
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 yQFZRDV~
C (156)corporate appraisal 公司评估 DRRy5+,I
C (157)corporate planning 公司计划 )-i (%;,*e
C (158)corporate social reporting 公司社会报告 "&\]1A}Z-x
C (159)corporation 股份公司 Xx^v%[!`+
C (160)cost 成本 +@do<2l]
C (161)cost account 成本帐户 =[)2DJC
C (162)cost accounting 成本会计 OjK+`D_C
C (163)cost accounting manual 成本手册 p(yHB([8
C (164)cost accounts calendar 成本报表的日历时间
H$,wg!kY!
C (165)cost adjustment 成本调整
U.ew6`'Te
C (166)cost allocation 成本分配 Nu><r
C (167)cost apportionment 成本分摊 .0dx@Sbv
C (168)cost attribution 成本归属 i>=y3x"
C (169)cost audit 成本审计 1R#1Fy%
C (170)cost behaviour 成本性态 uTmT'u:}
C (171)cost benefit analysis 成本效益分析 V)mi1H|m
C (172)cost center 成本中心 I.1(qbPkF+
C (173)cost driver 成本动因