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注会《审计》英语常用词汇 [PM4k0YC 8
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1.audit 审计 `#gie$B{
2.attestation 鉴证 g4@ lM"|S
3.credibility 可信赖程度 F\KUZ[%
4.audit of financial statements 财务报表审计 pD74+/DD
5.agreed-upon procedures 执行商定程序 (khL-F
6.high levels of assurance 高水平保证 [sb[Z:
7.compilation 编制 w-{c.x
8.reliability 可靠性 hG:|9Sol,
9.relevance 相关性 4g7)i L^#~
10.professional skepticism 职业谨慎 +'@Dz9:>
11.objectivity 客观性 <rmvcim{*
12. professional competence 专业胜任能力 }{<
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13.Senior/CPA-in-charge 项目经理 \_U$"/$4VH
14.audit engagement letter 业务约定书 {>%&(
15.recurring audit 连续审计 g>9kXP+
16.the client 委托人 S[T8T|_
17.change CPA 更换注册会计师 TW>WHCAm
18.the existing CPA 现任注册会计师 FkRo
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19.the successor CPA 后任注册会计师 LraWcO\or'
20.the preceding CPA前任注册会计师 I0RvnMw
21.issue the audit report 出具审计报告 rc>6.sM
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22.expert 专家 X~i<g?]
23.the board of directors 董事会 u?{
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24.knowledge of the entity‘ s business 了解被审计单位情况 {91nL'-'
25.assess material misstatement risks评估重大错报风险
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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 9<)NvU^-r
27.a general knowledge of —— 初步了解―――的情况 C{bgkzr
28.a more knowledge of—— 进一步了解的情况 $lut[o74
29.the prior year‘s working papers 以前年度工作底稿 $DUZ!zaH!
30.minutes of meeting 会议纪要 OaZQ7BGq
31.business risks 经营风险 .y,0[i V
N
32.appropriateness 适当性 qcGK2Qx
33.accounting estimate 会计估计 !&Pui{F
34.management representations 管理层声明 L z1ME(
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 O<;3M'
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37.significant audit areas 重点审计领域 @Pzu^
38.error 错误 m<g~H4
39.fraud舞弊 o\)F}j&b#=
40.modified or additional procedures 修改或追加审计程序 7(
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41.misappropriation of assets 侵占资产 z
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42.transactions without substance 虚假交易 ]}(H0?OQR
43.unusual pressures 异常压力 u4|$bbig
44.the suspected noncompliance 涉嫌存在违法行为 {&T_sw@[
45.materialiy 重要性 U~l$\c
46.exceed the materiality level 超过重要性水平 M[112%[+4
47.approach the materiality level 接近重要性水平 ~**.|%Kc
48.an acceptably low level 可接受水平 >u8gD6X
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 L`EBfz\n
50.misstatements or omissions 错报或漏报 /_#q@r4ZQ
51.aggregate 总计 Nl(3Xqov
52.subsequent events 期后事项 f:.I0 ST
53.adjust the financial statements 调整财务报表 yqiq,=OvP
54.perform additional audit procedures 实施追加的审计程序
Sa`Xf\
55.audit risk 审计风险 ig':%2V/
56.detection risk 检查风险 nmi|\mof
57.inappropriate audit opinion 不适当的审计意见 -{vK
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58.material misstatement 重大的错报 ,$+V
59.tolerable misstatement 可容忍错报 M_w<m
60.the acceptable level of detection risk 可接受的检查风险 t\j*}# S
61.assessed level of material misstatement risk 重大错报风险的评估水平 _aMPa+D=P
62.simall business 小规模企业 k/gZ,
63.accounting system 会计系统 r s?R:+
64.test of control 控制测试 @<]Ekkg
65.walk-through test 穿行测试 fn6J*[`
66.communication 沟通 #3 pb(fbw
67.flow chart 流程图 ?vHU#
68.reperformance of internal control 重新执行 W#C*5@ 8
69.audit evidence 审计证据 ;x1PS
70.substantive procedures 实质性程序 x`IEU*z#
71.assertions 认定 R=
o2K
72.esistence 存在 %lGfAYEM=
73.occurrence 发生 -701j'q{
74.completeness 完整性 M*HnM(
75.rights and obligations 权利和义务 B=A [ymm
76.valuation and allocation 计价和分摊 "djw>|,N<
77.cutoff 截止 M$8^91%4B
78.accuracy 准确性 @w !PaP
79.classification 分类 "?I y (*^
80.inspection 检查 g5QZ0Qkj
81.supervision of counting 监盘 } c}_<#I
82.observation 观察 'V=P*#|SR
83.confirmation 函证 @qlK6tE`
84.computation 计算 fG(SNNl+D
85.analytical procedures 分析程序 `&sH-d4v
86.vouch 核对 W+X6@/BO
87.trace 追查 9dUravC7
88.audit sampling 审计抽样 r|PB*`
89.error 误差 f|lU6EkU
90.expected error 预期误差 Zt.|oYH$
91.population 总体 VsE9H]v
92.sampling risk 抽样风险 `o8/(`a
93.non- sampling risk 非抽样风险 KOuCHqCfq
94.sampling unit 抽样单位 J@Q7p}
95.statistical sampling 统计抽样 sAD}#Zw$
96.tolerable error 可容忍误差 o,8TDg
97.the risk of under reliance 信赖不足风险 hP)LY=-2
98.the risk of over reliance 信赖过度风险 6@0OQb
99.the risk of incorrect rejection 误拒风险 xZwLlY
100. the risk of incorrect acceptance 误受风险 bPt!yI:
101.working trial balance 试算平衡表 #c?j\Y9nz
102.index and cross-referencing 索引和交叉索引 2!J&+r
103.cash receipt 现金收入 C-MjJ6D<
104.cash disbursement 现金支出 r^a7MHY1
105.bank statement 银行对账单 | Aw%zw1@
106.bank reconciliation 银行存款余额调节表 DOJ N2{IP
107.balance sheet date 资产负债表日 M`i\VG
108.net realizable value 可变现净值 ],a 5)kV
109.storeroom 仓库 Q;JM$a?5iV
110.sale invoice 销售发票 PFne+T!2F
111.price list 价目表 $$5aUI:$~$
112.positive confirmation request 积极式询证函 O7<]U_"I
113.negative confirmation request 消极式询证函 5ZK@`jkE
114.purchase requisition 请购单 g^{@'}$
115.receiving report 验收报告 tL)
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116.gross margin 毛利 ;J2z p*|
117.manufacturing overhead 制造费用 9"A`sGZ
118.material requisition 领料单 k $J zH$
119.inventory-taking 存货盘点 :~T99^$zA
120.bond certificate 债券 `FTy+8mw
121.stock certificate 股票 S4Ww5G?.
122.audit report 审计报告 =U|.^5sa#
123.entity 被审计单位 pd;br8yE$@
124.addressee of the audit report 审计报告的收件人 +M$Q
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125.unqualified opinion 无保留意见 "4+WZR]
126.qualified opinion 保留意见 {~sDYRX
127.disclaimer of opinion 无法表示意见 SY^t} A7:/
128.adverse opinion 否定意见 0ANZAX5
A
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A (1)ABC 作业基础成本计算 E5xzy/ZQ
A (2)absorbed overhead 已吸收制造费用 _EMwm&!
A (3)absorption costing 吸收成本计算 Q
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A (4)account 账户,报表 vchm"p?9)
A (5)accounting postulate 会计假设 Oz`BEyb]{
A (6)accounting series release 会计公告文件 NzSoqh{R
A (7)accounting valuation 会计计价 M
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A (8)account sale 承销清单 )V6Hl@v
A (9)accountability concept 经营责任概念 =L:4i\4
A (10)accountancy 会计职业 U4-g^S[
A (11)accountant 会计师 \$\ENQ
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A (12)accounting 会计 S.m{eur!,E
A (13)agency cost 代理成本 /bi[e9R
A (14)accounting bases 会计基础 `~Zs0
A (15)accounting manual 会计手册 <|
+Ex
A (16)accounting period 会计期间 6%Pdy$ P
A (17)accounting policies 会计方针 HO%wHiv1X
A (18)accounting rate of return 会计报酬率
B$!)YD;
A (19)accounting reference date 会计参照日 An"</;HU
A (20)accounting reference period 会计参照期间 9qz6]-K
A (21)accrual concept 应计概念 5Z\#0":e
A (22)accrual expenses 应计费用 qA$*YIlK
A (23)acid test ration 速动比率(酸性测试比率) 3`.7<f`
A (24)acquisition 购置 ~ZhraSI)G
A (25)acquisition accounting 收购会计 r1LViK
A (26)activity based accounting 作业基础成本计算 $lIz{ySJv
A (27)adjusting events 调整事项 9Hu/u=vB<
A (28)administrative expenses 行政管理费 &twf,8
A (29)advice note 发货通知 pxf$1
A (30)amortization 摊销 }J1tdko#
A (31)analytical review 分析性检查 hn=[1<#^(
A (32)annual equivalent cost 年度等量成本法 Vq;A>
A (33)annual report and accounts 年度报告和报表 ,7NZu0
A (34)appraisal cost 检验成本 ? 1$fJ3
A (35)appropriation account 盈余分配账户 !@'6)/
A (36)articles of association 公司章程细则 JJ'.((
A (37)assets 资产 @reeO=
A (38)assets cover 资产保障 ,o,I5>`
A (39)asset value per share 每股资产价值 0B@Jity#!
A (40)associated company 联营公司 P
gus42f%
A (41)attainable standard 可达标准 BWuqo
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A (42)attributable profit 可归属利润 .Pw\~X3!
A (43)audit 审计 fUQ6Z,9
A (44)audit report 审计报告 ehG/zVgn
A (45)auditing standards 审计准则 D{d>5P?W
A (46)authorized share capital 额定股本 E7)=`kSl
A (47)available hours 可用小时 xD[Gq%
A (48)avoidable costs 可避免成本 .]7Qu;L
B (49)back-to-back loan 易币贷款 *9c!^$V
B (50)backflush accounting 倒退成本计算 }HYjA4o\A
B (51)bad debts 坏帐 Y +\%
B (52)bad debts ratio 坏帐比率 sx51X^d
B (53)bank charges 银行手续费 u(t#Ze~Y1
B (54)bank overdraft 银行透支 ~Oq +IA~9
B (55)bank reconciliation 银行存款调节表 `8>Py~
B (56)bank statement 银行对账单 d[^~'V
B (57)bankruptcy 破产 JPWOPB'H
B (58)basis of apportionment 分摊基础 &F5@6nJ`
B (59)batch 批量 (S`2[.j
B (60)batch costing 分批成本计算 &0(
B (61)beta factor B(市场)风险因素 9>rPe1iv
B (62)bill 账单 Yx inE`u~
B (63)bill of exchange 汇票
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B (64)bill of landing 提单 \Z/)Y;|mi0
B (65)bill of materials 用料预计单 { e5/+W
B (66)bill payable 应付票据 ,qrQ"r9
B (67)bill receivable 应收票据 P#/HTu5q7
B (68)bin card 存货记录卡 -yg?V2
B (69)bonus 红利 j>/ ,$H
B (70)book-keeping 薄记 `TPOCxM Mo
B (71)Boston classification 波士顿分类 n[,w f9
B (72)breakeven chart 保本图 R
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B (73)breakeven point 保本点 xvSuPP4 m
B (74)breaking-down time 复位时间
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B (75)budget 预算 8Bq!4uq\5|
B (76)budget center 预算中心 [j:
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B (77)budget cost allowance 预算成本折让 m&iH2
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B (78)budget manual 预算手册 aCxE5$~$
B (79)budget period 预算期间 (%:>T
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B (80)budgetary control 预算控制 T,OwM\`.X{
B (81)budgeted capacity 预算生产能力 4r0b)Y&
I
B (82)burden 制造费用 9bq<GC'eX8
B (83)business center 经营中心 0%
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B (84)business entity 营业个体 Pv+5K*"7Cg
B (85)business unit 经营单位 2kUxD8BcN
B (86)buy-out management 管理性购买产权 eBO@7F$
B (87)by-product 副产品 :BGA.
C (88)called-up share capital 催缴股本 {Pu\?Cq
C (89)capacity 生产能力 T'aec]u
C (90)capacity ratios 生产能力比率 k') E/n
C (91)capital 资本 \Ro^*4B
C (92)capital assets pricing model资本资产计价模式 R?EASc!b
C (93)capital commitment 承诺资本 9A7@
5F
C (94)capital employed 已运用的资本 z5X~3s\dP
C (95)capital expenditure 资本支出 q;wLa#4)J
C (96)capital expenditureauthorization 资本支出核准 *79m^
C (97)capital expenditure control 资本支出控制 kY&h~Q
C (98)capital expenditure proposal资本支出申请 KB!|B.ChN(
C (99)capital funding planning 资本基金筹集计划 Vax^8 -
C (100)capital gain 资本收益 b2b75}_A
C (101)capital investment appraisal资本投资评估 `K
>?ju"
C (102)capital maintenance 资本保全 AisN@
C (103)capital resource planning 资本资源计划 \rV
B5|D?
C (104)capital surplus 资本盈余 oq_6L\
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C (105)capital turnover 资本周转率 35x 0T/8
C (106)card 记录卡
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C (107)cash 现金 PSmfiaThwo
C (108)cash account 现金账户 _ZAch zV
C (109)cash book 现金账薄 ]k8
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C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 5]1h8PW!Y
C (112)cash discounted 现金贴现
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C (113)cash flow budget 现金流量预算
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C (114)cash flow statement 现金流量表 -sMyt
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C (115)cash ledger 现金分类账 oiX"Lz{
C (116)cash limit 现金限额
Q\3 Z|%
C (117)CCA 现时成本会计 U\?g*
C (118)center 中心 !"TZ:"VZU
C (119)changeover time 变更时间 9OfFM9(:
C (120)chartered entity 特许经济个体 l**;k+hw
C (121)cheque 支票 .M4IGOvOS
C (122)cheque register 支票登记薄 m2Uc>S
C (123)coin analysis 零钱分类 N|2y"5
C (124)classification 分类 U^Tp6vN d
C (125)clock card 工时卡 T/P7F\R
C (126)code 代码 t=#Pya
C (127)commitment accounting 承诺确认会计 5ZAb]F90
C (128)common cost 共同成本 B )JM%r
C (129)company limited byguarantee 有限担保责任公司 mty1p'^KQ
C (130)company limited shares 股份有限公司 2~;&g?T6
C (131)competitive position 竞争能力状况 ]> Y/r-!
C (132)concept 概念 qYp$fmj
C (133)conglomerate 跨行业企业 8 )\M:s~7&
C (134)consistency concept 一致性概念 yO>V/5`
C (135)consolidated accounts 合并报表 gK3Mms]}m
C (136)consolidation accounting 合并会计 C+MSVc
C (137)consortium 财团 XL}<1
-}
C (138)contingency plan 应急计划 *xM/;)
C (139)contingent liabilities 或有负债 8"vwU@cfC
C (140)continuous operation 连续生产 qsg>5E
C (141)contra 抵消 #rYENR[
C (142)contract cost 合同成本 ]wuy_+$
C (143)contract costing 合同成本计算 kYxS~Kd<
C (144)contribution 贡献毛益 O:.,+,BH
C (145)contribution centre 贡献中心 v&MU=Tcqi
C (146)contribution chart 贡献图 K.SeK3(
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 P l{QOR
C (148)contribution to salesration 贡献毛益对销售比率
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C (149)control 控制 "L2 m-e6
C (150)control account 控制帐户 *N/hc
C (151)control limits 控制限度 9F+ P@Kp
C (152)controllability concept 可控制概念 e"+dTq8W
C (153)controllable cost 可控制成本 Nl8 gK{
C (154)conversion cost 加工成本
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C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 0d\~"4 R
C (156)corporate appraisal 公司评估 0D)`
2W
C (157)corporate planning 公司计划 O(OmGu4%
C (158)corporate social reporting 公司社会报告 }G1&]Wt
_
C (159)corporation 股份公司 +EAS Aq
C (160)cost 成本 04y!\
C (161)cost account 成本帐户 8HoP(+?
C (162)cost accounting 成本会计 X$wehMBX
C (163)cost accounting manual 成本手册 MPRO
!45Z
C (164)cost accounts calendar 成本报表的日历时间 @5}gsC
C (165)cost adjustment 成本调整 J^I7BsZ
C (166)cost allocation 成本分配 5 z]\$=TE
C (167)cost apportionment 成本分摊 <uF [,
C (168)cost attribution 成本归属 >v0 :qN7|
C (169)cost audit 成本审计 (buw^
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C (170)cost behaviour 成本性态 ;WI]vn
C (171)cost benefit analysis 成本效益分析 sS,#0Qt.
C (172)cost center 成本中心 GzdgL"M[
C (173)cost driver 成本动因