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注会《审计》英语常用词汇 #w#B'
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1.audit 审计 b-ZvEDCR
2.attestation 鉴证 }4+S_b
3.credibility 可信赖程度 R,tR{| 8
4.audit of financial statements 财务报表审计 7XdLZ4ub
5.agreed-upon procedures 执行商定程序 5 J 0
6.high levels of assurance 高水平保证 W[+E5I
7.compilation 编制 K^9!Qp
8.reliability 可靠性 ji
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9.relevance 相关性 VN*^pAzlF
10.professional skepticism 职业谨慎 C#(4>'
11.objectivity 客观性 lB,.TK
12. professional competence 专业胜任能力 [t
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13.Senior/CPA-in-charge 项目经理 mw.9cDf
14.audit engagement letter 业务约定书 1C:lXx$|
15.recurring audit 连续审计 :eDwkzlHH
16.the client 委托人 M7En%sBp
17.change CPA 更换注册会计师 -p9|l%W
18.the existing CPA 现任注册会计师 j5tA!o
19.the successor CPA 后任注册会计师 n;4`IK|
20.the preceding CPA前任注册会计师 8j8FQ!M
21.issue the audit report 出具审计报告 \U,.!'+
22.expert 专家 Dk8"
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23.the board of directors 董事会 )x#^fN~ 7`
24.knowledge of the entity‘ s business 了解被审计单位情况 '%kk&&3'
25.assess material misstatement risks评估重大错报风险 /)6<`S
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26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 '@rGX+"
27.a general knowledge of —— 初步了解―――的情况 AOhsat;O`
28.a more knowledge of—— 进一步了解的情况 s4t>/.;x
29.the prior year‘s working papers 以前年度工作底稿 ]*Zg(YA
30.minutes of meeting 会议纪要 ->:G+<
31.business risks 经营风险 f5^[`b3H
32.appropriateness 适当性 r=<,`_@Y
33.accounting estimate 会计估计 KI#),~nS
34.management representations 管理层声明 D@&0 P&
35.going concern assumption 持续经营假设 +.5 /4?
36.audit plan 审计计划 b=.Ikt+y
37.significant audit areas 重点审计领域 W~FcU+a
38.error 错误 #\o
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39.fraud舞弊 1+v)#Wj
40.modified or additional procedures 修改或追加审计程序 BY6QJkI9x
41.misappropriation of assets 侵占资产 G^5
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42.transactions without substance 虚假交易 L<*wzl2Go
43.unusual pressures 异常压力 _G,`s7Q,w
44.the suspected noncompliance 涉嫌存在违法行为 vfm|?\
45.materialiy 重要性 KE6[ u*\
46.exceed the materiality level 超过重要性水平 4)i/B99k
47.approach the materiality level 接近重要性水平 }5FdX3YR
48.an acceptably low level 可接受水平 O$LvHv!
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 UVA|(:
50.misstatements or omissions 错报或漏报 o%5^dX&[
51.aggregate 总计 80LKxA;5N
52.subsequent events 期后事项 zuwCN.
53.adjust the financial statements 调整财务报表 G)M9to
54.perform additional audit procedures 实施追加的审计程序 _6(QbY'JV`
55.audit risk 审计风险 O\=3{
56.detection risk 检查风险 T[;O K
57.inappropriate audit opinion 不适当的审计意见
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58.material misstatement 重大的错报 +t})tDPXw
59.tolerable misstatement 可容忍错报 fXEF]C
60.the acceptable level of detection risk 可接受的检查风险 G(EiDo&
61.assessed level of material misstatement risk 重大错报风险的评估水平 FhHcS
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62.simall business 小规模企业 0sL
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63.accounting system 会计系统 u+~Ta
64.test of control 控制测试 |#Z
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65.walk-through test 穿行测试 f)~urGazS
66.communication 沟通 t[XxLG*
67.flow chart 流程图 {YT!vD9.
68.reperformance of internal control 重新执行 _p
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69.audit evidence 审计证据 bT2 b)nf
70.substantive procedures 实质性程序 8.ll]3))
71.assertions 认定 %c*azo.
72.esistence 存在 wWQv]c
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73.occurrence 发生 0j
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74.completeness 完整性 VZ5EV'D8!
75.rights and obligations 权利和义务 @YHB>rNf(7
76.valuation and allocation 计价和分摊 H~^am
77.cutoff 截止 i"p)%q~ z
78.accuracy 准确性 a=+qR:wT
79.classification 分类 D9*GS_K2t
80.inspection 检查 ]g2Y/\)a
81.supervision of counting 监盘 b7^VWX%
82.observation 观察 s+8
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83.confirmation 函证 pdX%TrM+[:
84.computation 计算 }Zu>?U
85.analytical procedures 分析程序 `BG{\3>
86.vouch 核对 G'{$$+U^K
87.trace 追查 ^F"Q~
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88.audit sampling 审计抽样 ,W;\6"Iwx'
89.error 误差 8%nb1CA
90.expected error 预期误差 s_}T-%\
91.population 总体 |W];8
92.sampling risk 抽样风险 VImcW;Xa
93.non- sampling risk 非抽样风险 +1zCb=;!{
94.sampling unit 抽样单位 9
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95.statistical sampling 统计抽样 5*l~7R
96.tolerable error 可容忍误差 ~ pWbD~aeg
97.the risk of under reliance 信赖不足风险 '8R5?9"
98.the risk of over reliance 信赖过度风险 ^p?O1qTg
99.the risk of incorrect rejection 误拒风险 ;I1}
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100. the risk of incorrect acceptance 误受风险 VHGOVH,
101.working trial balance 试算平衡表 Sp3?I2 o
102.index and cross-referencing 索引和交叉索引 y w)q3zC
103.cash receipt 现金收入 j'Z};3y
104.cash disbursement 现金支出 ;cgc\xm>
105.bank statement 银行对账单 :Y`cgi0vkd
106.bank reconciliation 银行存款余额调节表 wg\*FfQn
107.balance sheet date 资产负债表日 R}'kF63u*
108.net realizable value 可变现净值 Yq-N
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109.storeroom 仓库 X YO09#>&
110.sale invoice 销售发票 -]\cUQ0
111.price list 价目表 f0] 8/)
112.positive confirmation request 积极式询证函 St}j^i
113.negative confirmation request 消极式询证函 ;+t~$5
114.purchase requisition 请购单 P$?3\`U;
115.receiving report 验收报告 Bt[OGa(q
116.gross margin 毛利 _-$O6eZ
117.manufacturing overhead 制造费用 AQ:cim`
118.material requisition 领料单 }YH@T]O}
119.inventory-taking 存货盘点 BQq,,i8H
120.bond certificate 债券 *u^N_y
121.stock certificate 股票 (;T$[ru`
122.audit report 审计报告 qfE>N?/
123.entity 被审计单位 E~Eh'>Y(B
124.addressee of the audit report 审计报告的收件人 o-"/1 zLg4
125.unqualified opinion 无保留意见 *&]x-p1m
126.qualified opinion 保留意见 SV*h9LL
127.disclaimer of opinion 无法表示意见 ij i<+oul
128.adverse opinion 否定意见 HQlhT
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A (1)ABC 作业基础成本计算 iLiEh2%P
A (2)absorbed overhead 已吸收制造费用 *vqlY[2Ax
A (3)absorption costing 吸收成本计算 G?e"A0,
A (4)account 账户,报表 8q*MhH>6I
A (5)accounting postulate 会计假设 bkk1_X
A (6)accounting series release 会计公告文件 Ej\EuX
A (7)accounting valuation 会计计价 1~/?W^ir
A (8)account sale 承销清单 `\LhEnIwu
A (9)accountability concept 经营责任概念 =@$G3DM
A (10)accountancy 会计职业 7A'd55I4
A (11)accountant 会计师 h>V8YJ
A (12)accounting 会计 Z
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A (13)agency cost 代理成本 6) {jHnk)
A (14)accounting bases 会计基础 7 \)
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A (15)accounting manual 会计手册 dXR70/
A (16)accounting period 会计期间 qd\5S*
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A (17)accounting policies 会计方针 pJkaP
A (18)accounting rate of return 会计报酬率 {?tK]g#
A (19)accounting reference date 会计参照日 _):V7Zv
A (20)accounting reference period 会计参照期间 ."9t<<!
A (21)accrual concept 应计概念 .1R:YNx{/
A (22)accrual expenses 应计费用 <j" }EEb^
A (23)acid test ration 速动比率(酸性测试比率) am;)@<8~Q
A (24)acquisition 购置 Fr/3Qp@S
A (25)acquisition accounting 收购会计 f@U\2r
A (26)activity based accounting 作业基础成本计算 vpR^G`/
A (27)adjusting events 调整事项 ` QC
A (28)administrative expenses 行政管理费 *{/
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A (29)advice note 发货通知 M =Pn8<h~
A (30)amortization 摊销 |Y#KMi ~
A (31)analytical review 分析性检查 Z^? 1MJ:`
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 ,'[&" Eg
A (34)appraisal cost 检验成本 ?Ne@OMc
A (35)appropriation account 盈余分配账户 +%vBDcf
A (36)articles of association 公司章程细则 "[(&$I
A (37)assets 资产 ds@X%L;_
A (38)assets cover 资产保障 *xm(K+j
A (39)asset value per share 每股资产价值 u;1/.`NPB
A (40)associated company 联营公司 #D8Z~U,-
A (41)attainable standard 可达标准 Q|40
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A (42)attributable profit 可归属利润 "JI FF_
A (43)audit 审计 v^;-w~?3
A (44)audit report 审计报告 a(}dF?M=
A (45)auditing standards 审计准则 S;a'@5
A (46)authorized share capital 额定股本 IH
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A (47)available hours 可用小时 8vFt<k}G
A (48)avoidable costs 可避免成本 7w}D2|+
B (49)back-to-back loan 易币贷款 {ctEjgiE
B (50)backflush accounting 倒退成本计算 mEi+Tj zp
B (51)bad debts 坏帐 e1Kxqw7
B (52)bad debts ratio 坏帐比率 .XPcH(q
B (53)bank charges 银行手续费 m\a_0!K
B (54)bank overdraft 银行透支 5Z2E))UU
B (55)bank reconciliation 银行存款调节表 lZT9 SDtS
B (56)bank statement 银行对账单 }$DLa#\-
B (57)bankruptcy 破产 [Xp{ztGE
B (58)basis of apportionment 分摊基础 _isqk~ ul
B (59)batch 批量 ua$H"(#c
B (60)batch costing 分批成本计算 '[u=q
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B (61)beta factor B(市场)风险因素 f8]Qn8
B (62)bill 账单 En&bwLu:s
B (63)bill of exchange 汇票 a*4"j2j v
B (64)bill of landing 提单 ,(aOTFQS
B (65)bill of materials 用料预计单 _@es9
B (66)bill payable 应付票据 BcJ]bIbKb
B (67)bill receivable 应收票据 en\shc{R]`
B (68)bin card 存货记录卡 *69yB
B (69)bonus 红利 $HjKELoJ<
B (70)book-keeping 薄记 M%=V vE.I
B (71)Boston classification 波士顿分类 U?/UW;k[
B (72)breakeven chart 保本图 f1R&Q
B (73)breakeven point 保本点 u<8 f;C_
B (74)breaking-down time 复位时间 ml7nt0{
B (75)budget 预算 !]bXHT&!R
B (76)budget center 预算中心 a
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B (77)budget cost allowance 预算成本折让 U)oH@/q
B (78)budget manual 预算手册 x;H#-^LxW=
B (79)budget period 预算期间 |||uTfrJ
B (80)budgetary control 预算控制 ]TTX<R
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B (81)budgeted capacity 预算生产能力 ">b~k;M?
B (82)burden 制造费用 XD\RD
B (83)business center 经营中心 a
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B (84)business entity 营业个体 At5:X*vD
B (85)business unit 经营单位 o`^GUY}
B (86)buy-out management 管理性购买产权 eF5?4??
B (87)by-product 副产品 nnBgTtsC]
C (88)called-up share capital 催缴股本 |7IlYy&:
C (89)capacity 生产能力 BKoc;20;
C (90)capacity ratios 生产能力比率 z`gdE0@;d3
C (91)capital 资本 <:#O*Y{
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 aQax85
C (94)capital employed 已运用的资本 Q;O\tl
C (95)capital expenditure 资本支出 6bL+q`3>
C (96)capital expenditureauthorization 资本支出核准 J"w!Q\_
C (97)capital expenditure control 资本支出控制 4m++>q
C (98)capital expenditure proposal资本支出申请 muLt/.EZ
C (99)capital funding planning 资本基金筹集计划 .y7&!a35
C (100)capital gain 资本收益 XQEGMaZ
C (101)capital investment appraisal资本投资评估 j7;v'eA`;7
C (102)capital maintenance 资本保全 |_l\.
C (103)capital resource planning 资本资源计划 GD1=Fb"&)
C (104)capital surplus 资本盈余 G?-27Jk8
C (105)capital turnover 资本周转率 jE)&`yZ5
C (106)card 记录卡 D
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C (107)cash 现金 B`Q.<Lqu
C (108)cash account 现金账户 k*bfq?E a
C (109)cash book 现金账薄 s:Us*i=H,
C (110)cash cow 金牛产品 eqbxf#H!
C (111)cash flow 现金流量 Zl]Zy}p* +
C (112)cash discounted 现金贴现 {8M=[4_`l
C (113)cash flow budget 现金流量预算 o/I <)sa
C (114)cash flow statement 现金流量表 b6D}GuW
C (115)cash ledger 现金分类账 A.9,p
C (116)cash limit 现金限额 iKB8V<[\T
C (117)CCA 现时成本会计 2G"mm(
C (118)center 中心 N"|^AF
C (119)changeover time 变更时间 ]ABpOrg
C (120)chartered entity 特许经济个体 GE$spx
C (121)cheque 支票 9GS<d.#Nvc
C (122)cheque register 支票登记薄 s~$kzEtjjU
C (123)coin analysis 零钱分类 *(ex:1sW
C (124)classification 分类 fk!wq.a
C (125)clock card 工时卡 D={|&:`L e
C (126)code 代码 ]B>Y
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C (127)commitment accounting 承诺确认会计 hCO*gtA)M
C (128)common cost 共同成本 p$}iBk0B(z
C (129)company limited byguarantee 有限担保责任公司 s-r$%9o5
C (130)company limited shares 股份有限公司 ]s jFj
C (131)competitive position 竞争能力状况 ErF;5ec
C (132)concept 概念 EWN$ILdD
C (133)conglomerate 跨行业企业 /:>f$k4~h
C (134)consistency concept 一致性概念 rtDm<aUh
C (135)consolidated accounts 合并报表 @f0~a
C (136)consolidation accounting 合并会计 XF2u<sDe
C (137)consortium 财团 87EI<\mP
C (138)contingency plan 应急计划 zMX7 #,
C (139)contingent liabilities 或有负债 Vn1k C
C (140)continuous operation 连续生产 KdFQlQaj
C (141)contra 抵消 "ffwh
C (142)contract cost 合同成本 u;DF$
C (143)contract costing 合同成本计算 iR4CY-
C (144)contribution 贡献毛益 xMtl<Na
C (145)contribution centre 贡献中心 P*/p x4;6
C (146)contribution chart 贡献图 xkl'Y *
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 +3vK=d_Va
C (148)contribution to salesration 贡献毛益对销售比率 Ig1cf9 :
C (149)control 控制 yY*OAC
C (150)control account 控制帐户 4UoUuKzt
C (151)control limits 控制限度 r6]r+!63"
C (152)controllability concept 可控制概念 mKZ?H$E%%
C (153)controllable cost 可控制成本 Z5Ao3O@
C (154)conversion cost 加工成本 E?&dZR
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 1oo'\
C (156)corporate appraisal 公司评估
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C (157)corporate planning 公司计划 H's67E/>*
C (158)corporate social reporting 公司社会报告 =KNg "|
C (159)corporation 股份公司 'jcDfv(v<
C (160)cost 成本 >0+m
C (161)cost account 成本帐户 `e~/
C (162)cost accounting 成本会计 dk({J
C (163)cost accounting manual 成本手册 }*$-rieg
C (164)cost accounts calendar 成本报表的日历时间 HeGGAjc
C (165)cost adjustment 成本调整 L3nHvKA]
C (166)cost allocation 成本分配 qYIBP?`g
C (167)cost apportionment 成本分摊 ^/R@bp#
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C (168)cost attribution 成本归属 %k
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C (169)cost audit 成本审计
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C (170)cost behaviour 成本性态 H1|X0a(j
C (171)cost benefit analysis 成本效益分析 sx8mba(
C (172)cost center 成本中心 |IH-a"
C (173)cost driver 成本动因