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注会《审计》英语常用词汇 {
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1.audit 审计 =@2V#X]M*
2.attestation 鉴证 q3F5\6aN
3.credibility 可信赖程度
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4.audit of financial statements 财务报表审计 eEQ[^i
5.agreed-upon procedures 执行商定程序 x1wxB
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6.high levels of assurance 高水平保证 S F>D:$a
7.compilation 编制 c*dww
8.reliability 可靠性 D.(G 9H
9.relevance 相关性 F:S,{&jB
10.professional skepticism 职业谨慎 NJ>p8P`_k
11.objectivity 客观性 0?SLRz8
12. professional competence 专业胜任能力 F-^HN%
13.Senior/CPA-in-charge 项目经理 +,Az\aT/%
14.audit engagement letter 业务约定书 >|)0Amt
15.recurring audit 连续审计 KIo
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16.the client 委托人 $)Yo g]}
17.change CPA 更换注册会计师 ]ufW61W6Ci
18.the existing CPA 现任注册会计师 PQ}%}S7:
19.the successor CPA 后任注册会计师 SbZt\a 8
20.the preceding CPA前任注册会计师 Nz*sD^SJa
21.issue the audit report 出具审计报告 vC:b?0s #(
22.expert 专家 Wq(l :W'
23.the board of directors 董事会 K;[%S
24.knowledge of the entity‘ s business 了解被审计单位情况 <im<(=m9
25.assess material misstatement risks评估重大错报风险 VA'X!(Cv
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 gE&W6z0fJ
27.a general knowledge of —— 初步了解―――的情况 jJZsBOW[8
28.a more knowledge of—— 进一步了解的情况 6;cY!
29.the prior year‘s working papers 以前年度工作底稿 |*KS<iHr%
30.minutes of meeting 会议纪要 /w M
31.business risks 经营风险 `{F~'t['
32.appropriateness 适当性 d&uTiH? 0
33.accounting estimate 会计估计 ).C!
34.management representations 管理层声明 R9h>I3F=c
35.going concern assumption 持续经营假设 ( 'n8=J
36.audit plan 审计计划 #}dVaXY)
37.significant audit areas 重点审计领域 @b\ S.
38.error 错误 w,Zx5bBg%
39.fraud舞弊 .S!>9X,
40.modified or additional procedures 修改或追加审计程序 Pc)VK>.fc
41.misappropriation of assets 侵占资产 8b:clvh
42.transactions without substance 虚假交易 >u5g?yzw
43.unusual pressures 异常压力 /Y[o=Uyl
44.the suspected noncompliance 涉嫌存在违法行为 B9e.-Xaf
45.materialiy 重要性 3XwU6M$5g
46.exceed the materiality level 超过重要性水平 *el(+ib%
47.approach the materiality level 接近重要性水平 'Z.OF5|eGT
48.an acceptably low level 可接受水平 0^9:KZ.!
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |vfujzRZ
50.misstatements or omissions 错报或漏报 DVl[t8K!
51.aggregate 总计 3X$Q,
52.subsequent events 期后事项 qsihQd
53.adjust the financial statements 调整财务报表 4e@&QOo`Cu
54.perform additional audit procedures 实施追加的审计程序 Ty3CBR{6
55.audit risk 审计风险 L
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56.detection risk 检查风险 M_h8#7 {G
57.inappropriate audit opinion 不适当的审计意见 Qq T/1^imS
58.material misstatement 重大的错报 e)HhnN@
59.tolerable misstatement 可容忍错报 3zB|!pC6s
60.the acceptable level of detection risk 可接受的检查风险 g={]Mzh
61.assessed level of material misstatement risk 重大错报风险的评估水平 q*[!>\Z8
62.simall business 小规模企业 A{z>D`d
63.accounting system 会计系统 ;h9-}F
64.test of control 控制测试 T+;H#&
65.walk-through test 穿行测试 j?\$G.Y
66.communication 沟通 /WgPXE B
67.flow chart 流程图 +_
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68.reperformance of internal control 重新执行 "Su
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69.audit evidence 审计证据 6[*;M
70.substantive procedures 实质性程序 9DOkQnnc
71.assertions 认定 Ak5[PBbW
72.esistence 存在 ^n&]HzT`y
73.occurrence 发生 Q`S iV
74.completeness 完整性 E3S%s
75.rights and obligations 权利和义务 -(\1r2
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76.valuation and allocation 计价和分摊 %/l-A
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77.cutoff 截止 7~wFU*P1
78.accuracy 准确性
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79.classification 分类 qr)v'aC
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80.inspection 检查 /a[V!<"R
81.supervision of counting 监盘 *wC\w
82.observation 观察 ]?0{(\
83.confirmation 函证 *
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84.computation 计算 ^W
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85.analytical procedures 分析程序 t_jyyHxoZ:
86.vouch 核对 7_9+=.
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87.trace 追查 VK2@2`$
88.audit sampling 审计抽样 [D3+cDph
89.error 误差 oL<BLr9>
90.expected error 预期误差 YBX)eWslK
91.population 总体 u64@"P
92.sampling risk 抽样风险 1.'(nKoq
93.non- sampling risk 非抽样风险 Mv.Ciyc
94.sampling unit 抽样单位 "^;#f+0
95.statistical sampling 统计抽样 CO-Iar
96.tolerable error 可容忍误差 i@P 9EU
97.the risk of under reliance 信赖不足风险 ;>NP.pnA)
98.the risk of over reliance 信赖过度风险 JY{X,?s
99.the risk of incorrect rejection 误拒风险 [IiwN qZ[~
100. the risk of incorrect acceptance 误受风险 gjW\
XY
101.working trial balance 试算平衡表 UTZ776`S&X
102.index and cross-referencing 索引和交叉索引 sYGR-:K
103.cash receipt 现金收入 ,{k<JA{
104.cash disbursement 现金支出 8h2D+1,PZC
105.bank statement 银行对账单 m8'@UzB
106.bank reconciliation 银行存款余额调节表 8
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107.balance sheet date 资产负债表日 di7A/B
108.net realizable value 可变现净值 (O$}(Tn
109.storeroom 仓库 oZgHSR RL
110.sale invoice 销售发票 9khjwt
111.price list 价目表 s(t eQ\
112.positive confirmation request 积极式询证函 ?-e7e%
113.negative confirmation request 消极式询证函 :'Zx
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114.purchase requisition 请购单 {'NBp0i
115.receiving report 验收报告 "tqnx?pM
116.gross margin 毛利 'X9AG6K1
117.manufacturing overhead 制造费用 Te# ]Cn|
118.material requisition 领料单 jDR')ascn
119.inventory-taking 存货盘点 _B)s=Snx
120.bond certificate 债券 Zr=ib
121.stock certificate 股票 'e F%
122.audit report 审计报告 C1b*v&1{
123.entity 被审计单位 >tN5vWW
124.addressee of the audit report 审计报告的收件人 >-b&v $
125.unqualified opinion 无保留意见 # Mu<8`T-
126.qualified opinion 保留意见 ;_}~%-_
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127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 U_]=E<el
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A (1)ABC 作业基础成本计算 le.anJAr
A (2)absorbed overhead 已吸收制造费用 a0PE^U
A (3)absorption costing 吸收成本计算 ymYBm:"
A (4)account 账户,报表 @Tm`d ?^
A (5)accounting postulate 会计假设 Pb#P`L7OB
A (6)accounting series release 会计公告文件 wTxbDT@ H5
A (7)accounting valuation 会计计价 u^t$
cLIZ
A (8)account sale 承销清单
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A (9)accountability concept 经营责任概念 _ Hc%4I
A (10)accountancy 会计职业 oB
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A (11)accountant 会计师 tAERbiH
A (12)accounting 会计 'r\ 4}Ik
A (13)agency cost 代理成本 +~N!9eMc
A (14)accounting bases 会计基础 uQnT[\k?
A (15)accounting manual 会计手册 ?-f,8Z|h
A (16)accounting period 会计期间 oe9lF*$/
A (17)accounting policies 会计方针 =-w;zx
A (18)accounting rate of return 会计报酬率 m^<p8KZ
A (19)accounting reference date 会计参照日 H(b)aw^(%
A (20)accounting reference period 会计参照期间 *7ZtNo[+
A (21)accrual concept 应计概念 Fk{J@Y
A (22)accrual expenses 应计费用 sf$o(^P9\A
A (23)acid test ration 速动比率(酸性测试比率) 802H$P^ps
A (24)acquisition 购置 onwjn+"&
A (25)acquisition accounting 收购会计 wjrG7*_Y4v
A (26)activity based accounting 作业基础成本计算 M diwRi
A (27)adjusting events 调整事项 <YH=3[
A (28)administrative expenses 行政管理费 KFU%DU G
A (29)advice note 发货通知 ,!Q]q^{C:W
A (30)amortization 摊销 X d3}Vn=
A (31)analytical review 分析性检查 Ke!'gohv
A (32)annual equivalent cost 年度等量成本法 -\4zwIH
A (33)annual report and accounts 年度报告和报表 -}P7$|O&
A (34)appraisal cost 检验成本 lNz
]HiD
A (35)appropriation account 盈余分配账户 FH8k'Hxg
A (36)articles of association 公司章程细则 O(c@PJem
A (37)assets 资产 /`3#4=5-
A (38)assets cover 资产保障 eklgLU-+fW
A (39)asset value per share 每股资产价值 Xh
F_]
A (40)associated company 联营公司 ! \sMR
A (41)attainable standard 可达标准 zU&L.+
2}vNSQvG
A (42)attributable profit 可归属利润 tlQC6Fb#
A (43)audit 审计 ,$N#Us(Wa
A (44)audit report 审计报告 _[t8rl
A (45)auditing standards 审计准则 ~E)fpGJ
A (46)authorized share capital 额定股本 }
gv8au<
A (47)available hours 可用小时 #$E)b:xj
A (48)avoidable costs 可避免成本 2: SO_O4C
B (49)back-to-back loan 易币贷款 =^tA_AxVw
B (50)backflush accounting 倒退成本计算 UG](go't
B (51)bad debts 坏帐 y t5H oy
B (52)bad debts ratio 坏帐比率 .UQE{.?
B (53)bank charges 银行手续费 0^3+P%(o@
B (54)bank overdraft 银行透支 F9a^ED0l\
B (55)bank reconciliation 银行存款调节表 D d,2;#_
B (56)bank statement 银行对账单
;j9\b9m
B (57)bankruptcy 破产 @1:0h9%
B (58)basis of apportionment 分摊基础 2YlH}fnH
B (59)batch 批量 9t$]X>}
B (60)batch costing 分批成本计算 D+RiM~LH8
B (61)beta factor B(市场)风险因素 oyvKag
B (62)bill 账单 tU:EN;H
B (63)bill of exchange 汇票 S6g<M5^R
B (64)bill of landing 提单 KC#/Z2A|<
B (65)bill of materials 用料预计单 !RH
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B (66)bill payable 应付票据 }D;WN@],
B (67)bill receivable 应收票据 O9"/
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B (68)bin card 存货记录卡 *F`A S>
B (69)bonus 红利 ,r8Tbk]m
B (70)book-keeping 薄记 y7)(LQRE
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B (71)Boston classification 波士顿分类 ~ G6"3"
B (72)breakeven chart 保本图 yN6>VD{F
B (73)breakeven point 保本点 UbamB+QT
B (74)breaking-down time 复位时间 S/tIwG
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B (75)budget 预算 }H"kU2l
B (76)budget center 预算中心 IzLQhDJ1
B (77)budget cost allowance 预算成本折让 U;q];e:,=}
B (78)budget manual 预算手册 4 %W:
B (79)budget period 预算期间 Qk1xUE
B (80)budgetary control 预算控制 !?!C'-ps
B (81)budgeted capacity 预算生产能力 #oni:] E!m
B (82)burden 制造费用 $?P22"/p
B (83)business center 经营中心 Qf $|_&|
B (84)business entity 营业个体 &--ej
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B (85)business unit 经营单位 -E4XIn
B (86)buy-out management 管理性购买产权 ,yd= e}lQx
B (87)by-product 副产品 tjT>VwqH
C (88)called-up share capital 催缴股本 VQ#3#Hj
C (89)capacity 生产能力 Np+&t}
C (90)capacity ratios 生产能力比率 o*rQP!8,oy
C (91)capital 资本 2*iIjw3g
C (92)capital assets pricing model资本资产计价模式 v<Kmq-b
C (93)capital commitment 承诺资本 C3NdE_E
C (94)capital employed 已运用的资本 CQh,~
C (95)capital expenditure 资本支出 W ~f(::
C (96)capital expenditureauthorization 资本支出核准 &<RpWA k{
C (97)capital expenditure control 资本支出控制 kOo~%kcQ'
C (98)capital expenditure proposal资本支出申请 ^vilgg~
C (99)capital funding planning 资本基金筹集计划 !> }.~[M
C (100)capital gain 资本收益 r.ZF_^y}+
C (101)capital investment appraisal资本投资评估 0tg8~H3yy
C (102)capital maintenance 资本保全 \*f;X aa
C (103)capital resource planning 资本资源计划 '6y}ZE[
C (104)capital surplus 资本盈余 R:Q0=PzDi#
C (105)capital turnover 资本周转率 UFAL1c<V
C (106)card 记录卡 I/gjenUK
C (107)cash 现金 ,Uhb
C (108)cash account 现金账户 _j
?e~w&0b
C (109)cash book 现金账薄 1K,1X(0rL8
C (110)cash cow 金牛产品 ,L bBpi=TJ
C (111)cash flow 现金流量 %wcSM~w
C (112)cash discounted 现金贴现 Ig]iT
C (113)cash flow budget 现金流量预算 X4l@woh%
C (114)cash flow statement 现金流量表 &e-U5'(6v_
C (115)cash ledger 现金分类账 \.YS%"Vz
C (116)cash limit 现金限额 $Iv2j">3)
C (117)CCA 现时成本会计 ,1OyN]f3
C (118)center 中心 w}Uhd,
C (119)changeover time 变更时间 b306&ZVEk
C (120)chartered entity 特许经济个体 HK|ynBAo
C (121)cheque 支票 Um#Wu]i
C (122)cheque register 支票登记薄 ^uv<6
C (123)coin analysis 零钱分类 bwiPS1+);
C (124)classification 分类 A+hT3;lp
C (125)clock card 工时卡 b)(?qfXWP
C (126)code 代码 ;qH O OT
C (127)commitment accounting 承诺确认会计 dT,o=8fg
C (128)common cost 共同成本 )jrV#/m9
C (129)company limited byguarantee 有限担保责任公司 Z R/
#V7Pj
C (130)company limited shares 股份有限公司 4jD2FFG-
G
C (131)competitive position 竞争能力状况 5waKI?4F
C (132)concept 概念 Xp0F
[>h
C (133)conglomerate 跨行业企业 Hx,0zS%>
C (134)consistency concept 一致性概念 K2%w0ohC
C (135)consolidated accounts 合并报表 g1t0l%_7^
C (136)consolidation accounting 合并会计 Reatdh
C (137)consortium 财团 a7N!B' y
C (138)contingency plan 应急计划 P#=`2a#G
C (139)contingent liabilities 或有负债 Yn8=
C (140)continuous operation 连续生产 >4t+:Ut:
C (141)contra 抵消 xhcK~5C
C (142)contract cost 合同成本 p<M\U"5Ye
C (143)contract costing 合同成本计算 Um&(&?Xf
C (144)contribution 贡献毛益 `ZC<W]WYX/
C (145)contribution centre 贡献中心 Yw#2uh
C (146)contribution chart 贡献图 y+7w,m2
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 U8
nH;}i
C (148)contribution to salesration 贡献毛益对销售比率 [jmd
C (149)control 控制 q$=#A7H>3)
C (150)control account 控制帐户 w^t/9Nasi
C (151)control limits 控制限度 D_v
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C (152)controllability concept 可控制概念 RjN{%YkXe
C (153)controllable cost 可控制成本 Ol!ntNhXm
C (154)conversion cost 加工成本 F_CYYGZ
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 Yk=PS[f
C (156)corporate appraisal 公司评估 M![J2
=
C (157)corporate planning 公司计划 ,G)r=$XU
C (158)corporate social reporting 公司社会报告 ,cNLkoN
C (159)corporation 股份公司 h<$MyN4]g
C (160)cost 成本 =ZqT3_
C (161)cost account 成本帐户 =Q\r?(Iy
C (162)cost accounting 成本会计 aA,!<^&}
C (163)cost accounting manual 成本手册 yj\Nkh
C (164)cost accounts calendar 成本报表的日历时间 I'LnI*
C (165)cost adjustment 成本调整 x)@G;nZ
C (166)cost allocation 成本分配 A{A\RSZ0
C (167)cost apportionment 成本分摊 WYr/oRO
C (168)cost attribution 成本归属 Mxv;k%l|E|
C (169)cost audit 成本审计 I"GB<oB
C (170)cost behaviour 成本性态 9g<7i
C (171)cost benefit analysis 成本效益分析 x9JD\vZ
C (172)cost center 成本中心 T:; 2
C (173)cost driver 成本动因