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注会《审计》英语常用词汇 85H8`YwPh
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1.audit 审计 o3uv"#
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2.attestation 鉴证 P/ug'
3.credibility 可信赖程度 e`C'5`d]
4.audit of financial statements 财务报表审计 ~rKo5#D
5.agreed-upon procedures 执行商定程序 8-+IcyUza
6.high levels of assurance 高水平保证 J6f;dF^
7.compilation 编制 #_Tceq5
8.reliability 可靠性 IJ=~hBI
9.relevance 相关性 rL_AqSGAK1
10.professional skepticism 职业谨慎 ogQbST
11.objectivity 客观性 Zcf?4{Kd?
12. professional competence 专业胜任能力 w#-rl@JQ4
13.Senior/CPA-in-charge 项目经理 o[8Y %3
14.audit engagement letter 业务约定书 u2BVQ<SA
15.recurring audit 连续审计 0p~:fm
16.the client 委托人 1_yUv7uhX
17.change CPA 更换注册会计师 9i9VDk{
18.the existing CPA 现任注册会计师 '2#O{
19.the successor CPA 后任注册会计师 U?@UIhtM|
20.the preceding CPA前任注册会计师
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21.issue the audit report 出具审计报告 ;pC-0m0Y
22.expert 专家 F
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23.the board of directors 董事会 B"8^5#t4s
24.knowledge of the entity‘ s business 了解被审计单位情况 <0Q`:'\.>
25.assess material misstatement risks评估重大错报风险 3Vt-]DGX
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 7@C:4c@0
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 A;{8\e
29.the prior year‘s working papers 以前年度工作底稿 J9>uLz
30.minutes of meeting 会议纪要 x{IOn;>R
31.business risks 经营风险 )Ax1?Nx$
32.appropriateness 适当性 >JnEhVRQJ9
33.accounting estimate 会计估计 GyT{p#l
34.management representations 管理层声明 YY$K;t{dk
35.going concern assumption 持续经营假设 Xhi9\wteYw
36.audit plan 审计计划 +EkZyM~z2
37.significant audit areas 重点审计领域 y37n~~%
38.error 错误 iF<VbQP=X^
39.fraud舞弊 g.&&=T
40.modified or additional procedures 修改或追加审计程序 [NH[n#
41.misappropriation of assets 侵占资产 ^<ayPV)+
42.transactions without substance 虚假交易 9\|3Gm_
43.unusual pressures 异常压力 g$$uf[A-SL
44.the suspected noncompliance 涉嫌存在违法行为 |} .Y&1@U
45.materialiy 重要性 hOw7"'# !
46.exceed the materiality level 超过重要性水平 O cm
47.approach the materiality level 接近重要性水平 7GE.>h5
48.an acceptably low level 可接受水平 y%3Yr?]
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 |'1[\<MM3
50.misstatements or omissions 错报或漏报 X}g!Lp
51.aggregate 总计 Ugrcy7
52.subsequent events 期后事项 \e ( h6,@
53.adjust the financial statements 调整财务报表 OTa
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54.perform additional audit procedures 实施追加的审计程序 /Nb&e
55.audit risk 审计风险 E!jM&\Z j
56.detection risk 检查风险 RqH"+/wR
57.inappropriate audit opinion 不适当的审计意见 epz2d~;
58.material misstatement 重大的错报 |6
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59.tolerable misstatement 可容忍错报 >fQ-(io
60.the acceptable level of detection risk 可接受的检查风险 "(T@*"vX2
61.assessed level of material misstatement risk 重大错报风险的评估水平 (x#4BI}L9)
62.simall business 小规模企业 Q%q_
63.accounting system 会计系统 @S<=Okrlj
64.test of control 控制测试 K)F;^)KDHf
65.walk-through test 穿行测试 4l>/6LNMF
66.communication 沟通 S9-K
67.flow chart 流程图 NDCZc_
68.reperformance of internal control 重新执行 +KXg&A
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69.audit evidence 审计证据 (CO8t~J=
70.substantive procedures 实质性程序 3 uhwoE
71.assertions 认定 ;o"}7'4*R%
72.esistence 存在 Rq9v+Xq2
73.occurrence 发生 z8jQaI]j
74.completeness 完整性 B9Y "J
75.rights and obligations 权利和义务 |.)dOk,o
76.valuation and allocation 计价和分摊 Dj
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77.cutoff 截止 n%W~+
78.accuracy 准确性
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79.classification 分类
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80.inspection 检查 zVJwmp^
81.supervision of counting 监盘 -=O9D-x=
82.observation 观察 C6:<.`iD87
83.confirmation 函证 gmy_ZV
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84.computation 计算 ;R 'OdQ$o
85.analytical procedures 分析程序 j<wWPv
86.vouch 核对 |"vqM)V$
87.trace 追查 B,,f$h!
88.audit sampling 审计抽样 Z!7#"wO9+V
89.error 误差 W1Ur~x`
90.expected error 预期误差 2o?!m2W
91.population 总体 B k#68p
92.sampling risk 抽样风险 4LJUO5(y@
93.non- sampling risk 非抽样风险 :Y~fPke
94.sampling unit 抽样单位 DRj\i6-v
95.statistical sampling 统计抽样 r4A%`sk
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96.tolerable error 可容忍误差 FC/m,D50oI
97.the risk of under reliance 信赖不足风险 *A;~~SQ
98.the risk of over reliance 信赖过度风险 ?VO*s-G:J
99.the risk of incorrect rejection 误拒风险 dX,2cK[aG
100. the risk of incorrect acceptance 误受风险 L:%;
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101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 vw>O;u.]B
103.cash receipt 现金收入 Quc9lL
104.cash disbursement 现金支出 N:\I]M
105.bank statement 银行对账单 gO1`zP!9Z
106.bank reconciliation 银行存款余额调节表 <eI7xifD
107.balance sheet date 资产负债表日 nW!rM($q
108.net realizable value 可变现净值 0:Yz'k5
109.storeroom 仓库 K/
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110.sale invoice 销售发票 _:?)2 NV
111.price list 价目表 FsTE.PT
112.positive confirmation request 积极式询证函 Z"]
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113.negative confirmation request 消极式询证函 c+Ejah+
114.purchase requisition 请购单 ?_(0cVi
115.receiving report 验收报告 k2_ "
116.gross margin 毛利 I[WW1P5
117.manufacturing overhead 制造费用 W9t%:wF
118.material requisition 领料单 &5)Kg%r
119.inventory-taking 存货盘点 "Z#97Jc+J
120.bond certificate 债券 P`cEu6:
121.stock certificate 股票 |9{l8`9}_
122.audit report 审计报告 #Kn=Q
123.entity 被审计单位 n,bZj<3t
124.addressee of the audit report 审计报告的收件人 &
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125.unqualified opinion 无保留意见 u
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126.qualified opinion 保留意见 ,a~-
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127.disclaimer of opinion 无法表示意见 :L&-
128.adverse opinion 否定意见 c<r`E
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A (1)ABC 作业基础成本计算 b6'%nR*f
A (2)absorbed overhead 已吸收制造费用 @G~T&6E!
A (3)absorption costing 吸收成本计算 o{(-jhR
A (4)account 账户,报表 c{ +Y$
A (5)accounting postulate 会计假设 [^A 93F
A (6)accounting series release 会计公告文件 kQRNVdiz
A (7)accounting valuation 会计计价 O\q|b#q}/
A (8)account sale 承销清单 V+W,#5
A (9)accountability concept 经营责任概念 k?o(j/
A (10)accountancy 会计职业 S/"-x{Gc2v
A (11)accountant 会计师 [Z`q7ddd^
A (12)accounting 会计 %($sj|_l
A (13)agency cost 代理成本 r
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A (14)accounting bases 会计基础 1X.5cl?V
A (15)accounting manual 会计手册 ;sT7c1X^!
A (16)accounting period 会计期间 MR:Co4(
A (17)accounting policies 会计方针 V)^nVD)e
A (18)accounting rate of return 会计报酬率 oQBfDD0
A (19)accounting reference date 会计参照日 P`v%<
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A (20)accounting reference period 会计参照期间 A84I*d
A (21)accrual concept 应计概念 ,/BBG\mJ
A (22)accrual expenses 应计费用 KcF2}+iM
A (23)acid test ration 速动比率(酸性测试比率) MW &iNioX
A (24)acquisition 购置 (@vu/yN
A (25)acquisition accounting 收购会计 AA:Ch?
A (26)activity based accounting 作业基础成本计算 ,ic.b
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A (27)adjusting events 调整事项 r77?s?
A (28)administrative expenses 行政管理费 t
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A (29)advice note 发货通知 aF1pq
A (30)amortization 摊销 O~.A}
A (31)analytical review 分析性检查 EX7gTf#
A (32)annual equivalent cost 年度等量成本法 B<T wTv
A (33)annual report and accounts 年度报告和报表 N J9H=
A (34)appraisal cost 检验成本 #*:y2W%H
A (35)appropriation account 盈余分配账户 qY]IX9'kV
A (36)articles of association 公司章程细则 hR
Y*WL
A (37)assets 资产 3ybEQp9
A (38)assets cover 资产保障 Y .Na9&-(
A (39)asset value per share 每股资产价值 U<|kA(5
A (40)associated company 联营公司 m2AA:u_*j
A (41)attainable standard 可达标准 a.L ?J
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A (42)attributable profit 可归属利润 U{gJn#e/.
A (43)audit 审计 mWZoo/xtT
A (44)audit report 审计报告 $&M"Ji
A (45)auditing standards 审计准则 RcitW;{|Kg
A (46)authorized share capital 额定股本 lwIU|T<4
A (47)available hours 可用小时 US 9cuah1/
A (48)avoidable costs 可避免成本 qiV#T+\
B (49)back-to-back loan 易币贷款 ~v$gk
B (50)backflush accounting 倒退成本计算 u* G|TF
B (51)bad debts 坏帐 m*tmmP4R
B (52)bad debts ratio 坏帐比率 s
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B (53)bank charges 银行手续费 @[D-2s
B (54)bank overdraft 银行透支 <?5 ,3`V
B (55)bank reconciliation 银行存款调节表 {wiw]@c8
B (56)bank statement 银行对账单 qP-
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B (57)bankruptcy 破产 t5G@M&d4Eo
B (58)basis of apportionment 分摊基础 }:P/eY
B (59)batch 批量 <ppM\$
B (60)batch costing 分批成本计算 ?ntyF-n&
B (61)beta factor B(市场)风险因素 ' :lADUt
B (62)bill 账单 T52A}vf4
B (63)bill of exchange 汇票 N%'=el4L
B (64)bill of landing 提单 Fr?o
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B (65)bill of materials 用料预计单 @ {\q1J>
B (66)bill payable 应付票据 _"6{Rb53v=
B (67)bill receivable 应收票据 yxh8sAZ
B (68)bin card 存货记录卡 Rb\M63q
B (69)bonus 红利 kaQn
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B (70)book-keeping 薄记 Z6\
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B (71)Boston classification 波士顿分类 # kl?
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B (72)breakeven chart 保本图 ~]a:9Ev*
B (73)breakeven point 保本点 ,d'x]&a
B (74)breaking-down time 复位时间 fmILkXKz
B (75)budget 预算 z@iu$DZ
B (76)budget center 预算中心 y[BUWas(
B (77)budget cost allowance 预算成本折让 4zX@TI>j
B (78)budget manual 预算手册 _@wXh-nc
B (79)budget period 预算期间 UmZ#Cm
B (80)budgetary control 预算控制 gF+Uj( d
B (81)budgeted capacity 预算生产能力 7'\<\oT
B (82)burden 制造费用 yyb8ll?@a
B (83)business center 经营中心 _"%mLH=!8
B (84)business entity 营业个体 '+LC.l M
B (85)business unit 经营单位 #9uNJla
B (86)buy-out management 管理性购买产权 BR*,E~%
B (87)by-product 副产品 o Y{L0B[
C (88)called-up share capital 催缴股本 MX2Zm
C (89)capacity 生产能力 o Mk6ZzZ,>
C (90)capacity ratios 生产能力比率 GawQ~rD
C (91)capital 资本 ('QfB<4H1
C (92)capital assets pricing model资本资产计价模式 W;en7v;#I}
C (93)capital commitment 承诺资本 EUevR/S
C (94)capital employed 已运用的资本 :^]rjy/|+
C (95)capital expenditure 资本支出 qKag'0e
C (96)capital expenditureauthorization 资本支出核准 ^u`1W^>
C (97)capital expenditure control 资本支出控制 *o <S{
C (98)capital expenditure proposal资本支出申请 pLi_)(#z_
C (99)capital funding planning 资本基金筹集计划 U[1Rw6
C (100)capital gain 资本收益 tJ`tXO
C (101)capital investment appraisal资本投资评估 9}LcJ
C (102)capital maintenance 资本保全 'r3yFoP}
C (103)capital resource planning 资本资源计划 xwoK#eC~F
C (104)capital surplus 资本盈余 3.>M=K~09
C (105)capital turnover 资本周转率 1\K%^<QY
C (106)card 记录卡 ZqH.$nXP
C (107)cash 现金 6wK>SW)#&j
C (108)cash account 现金账户 J3`a}LyDf
C (109)cash book 现金账薄 ~Ry?}5&:
C (110)cash cow 金牛产品 Hz39v44
C (111)cash flow 现金流量 OOJg%y*H
C (112)cash discounted 现金贴现 ([\mnL<FC
C (113)cash flow budget 现金流量预算 ~~,] b
C (114)cash flow statement 现金流量表 [xW;5j<87
C (115)cash ledger 现金分类账 NH+?7rf8
C (116)cash limit 现金限额 W
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C (117)CCA 现时成本会计 ~.\CG'g
C (118)center 中心 &[Qv
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C (119)changeover time 变更时间 W
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C (120)chartered entity 特许经济个体 _M[@a6?
C (121)cheque 支票 otTv,T182
C (122)cheque register 支票登记薄 g:&YSjO>G
C (123)coin analysis 零钱分类 _D<=Yo
C (124)classification 分类 HoE@t-S
C (125)clock card 工时卡 2:b3+{\f
C (126)code 代码 Mkc
C (127)commitment accounting 承诺确认会计 n$]78\C
C (128)common cost 共同成本 ;\1/4;m
C (129)company limited byguarantee 有限担保责任公司 W%Jw\ z=
C (130)company limited shares 股份有限公司 iF0x>pvJ@
C (131)competitive position 竞争能力状况 ~^Ceru"<
C (132)concept 概念 ^\o 3V<
C (133)conglomerate 跨行业企业 ]=Im0s
C (134)consistency concept 一致性概念 &!Sq6<!v2
C (135)consolidated accounts 合并报表 !j8.JP}!)
C (136)consolidation accounting 合并会计 (@wgNA-P
C (137)consortium 财团 DAYR=s
C (138)contingency plan 应急计划 Wgp}v93
C (139)contingent liabilities 或有负债 n[|*[II
C (140)continuous operation 连续生产 Gs`[\<;LI
C (141)contra 抵消 C1/qiSHsh
C (142)contract cost 合同成本 P D,s,A
C (143)contract costing 合同成本计算 haTmfh_|
C (144)contribution 贡献毛益 N>a. dYXr
C (145)contribution centre 贡献中心 Tnd)4}2p
C (146)contribution chart 贡献图 NA@
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C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 .AHf]X0
C (148)contribution to salesration 贡献毛益对销售比率 ]{sx#|_S
C (149)control 控制 6b!F7kyg
C (150)control account 控制帐户 8s+9PE
C (151)control limits 控制限度 ,hO*W-a%1
C (152)controllability concept 可控制概念 (}!xO?NA(
C (153)controllable cost 可控制成本 'BUix!k0<
C (154)conversion cost 加工成本 r1pj-
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 }.ZT?p\
C (156)corporate appraisal 公司评估 MZ$x(
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C (157)corporate planning 公司计划 %X|fp{C
C (158)corporate social reporting 公司社会报告 Hsdcv~Xr;l
C (159)corporation 股份公司 1:Sq?=&
C (160)cost 成本 zeqwmV=
C (161)cost account 成本帐户 !
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C (162)cost accounting 成本会计 ;,WI_iP(w
C (163)cost accounting manual 成本手册 5)@U
pcjUA
C (164)cost accounts calendar 成本报表的日历时间 `eo$o!
C (165)cost adjustment 成本调整 Jam&Rj,
C (166)cost allocation 成本分配 +mu.W
r
C (167)cost apportionment 成本分摊 )c6t`SBwi
C (168)cost attribution 成本归属 ?:$
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C (169)cost audit 成本审计 $V/Hr/0
C (170)cost behaviour 成本性态 e9\eh? bPU
C (171)cost benefit analysis 成本效益分析 EOj.Jrs~
C (172)cost center 成本中心 ;xXD2{q
C (173)cost driver 成本动因