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注会《审计》英语常用词汇 'rSM6j
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1.audit 审计 #e=[W))
2.attestation 鉴证 wy7f7zIa
3.credibility 可信赖程度 8garRB{
4.audit of financial statements 财务报表审计 S -im
o
5.agreed-upon procedures 执行商定程序 gG#M-2P
6.high levels of assurance 高水平保证 5-MI7I@l
7.compilation 编制 5y.kOe4vH
8.reliability 可靠性 ZN.
#g_
9.relevance 相关性 }^=J]
10.professional skepticism 职业谨慎 YM5;mPR
11.objectivity 客观性 Z/%>/
12. professional competence 专业胜任能力 &n['#7 <(!
13.Senior/CPA-in-charge 项目经理 QqRL>.)W
14.audit engagement letter 业务约定书 -&+[/
15.recurring audit 连续审计 -?j'<
g0
16.the client 委托人 Mq-;sPsFP
17.change CPA 更换注册会计师 /W fpA\4S
18.the existing CPA 现任注册会计师 tY VmB:l
19.the successor CPA 后任注册会计师 #Hq XC\
~n
20.the preceding CPA前任注册会计师 Qv#]T,
21.issue the audit report 出具审计报告 "zv?qS
22.expert 专家 v&|o5om
23.the board of directors 董事会 mzDbw-#
24.knowledge of the entity‘ s business 了解被审计单位情况 Fvg>>HVu
25.assess material misstatement risks评估重大错报风险 E-CZk_K9
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 }s? 9Hnqa
27.a general knowledge of —— 初步了解―――的情况 6m?}oMz
28.a more knowledge of—— 进一步了解的情况 xM[m(m
29.the prior year‘s working papers 以前年度工作底稿 Uh{|@D
30.minutes of meeting 会议纪要 L\o-zNY
31.business risks 经营风险 3b~k)t4R
32.appropriateness 适当性 m#ID%[hg$
33.accounting estimate 会计估计 ?nE<Aig
34.management representations 管理层声明 \#L}KW
35.going concern assumption 持续经营假设 VTS8IXz
36.audit plan 审计计划
y
m^
37.significant audit areas 重点审计领域 Nvw'[?m
38.error 错误 Ju#
- >]
39.fraud舞弊 T-0fVTeN
40.modified or additional procedures 修改或追加审计程序 +hGr2%*0f
41.misappropriation of assets 侵占资产 uvi+#4~G
42.transactions without substance 虚假交易 |BN^5mqP6
43.unusual pressures 异常压力 bDK72c
Q
44.the suspected noncompliance 涉嫌存在违法行为 Zh,(/-XN;
45.materialiy 重要性 Y$ZZ0m
46.exceed the materiality level 超过重要性水平 :hC+r=!I
47.approach the materiality level 接近重要性水平 yHe%e1
48.an acceptably low level 可接受水平 O(#DaFJv
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ^Yul|0*J
50.misstatements or omissions 错报或漏报 <A<N? `"
51.aggregate 总计 *6<<6f`(
52.subsequent events 期后事项 kocgPO5
53.adjust the financial statements 调整财务报表 DJR_"8
54.perform additional audit procedures 实施追加的审计程序 "=@X>jUc
55.audit risk 审计风险 HW"@~-\
56.detection risk 检查风险 =)!sWY:
57.inappropriate audit opinion 不适当的审计意见 JYc;6p$<i
58.material misstatement 重大的错报 m5`<XwD9
59.tolerable misstatement 可容忍错报 ].w~FUa
60.the acceptable level of detection risk 可接受的检查风险 GUSEbIz):
61.assessed level of material misstatement risk 重大错报风险的评估水平 vq=nG]cE)
62.simall business 小规模企业
Mh3Tfp
63.accounting system 会计系统 E+)3n
[G
64.test of control 控制测试 OlI|.~
65.walk-through test 穿行测试 HHzAmHt
66.communication 沟通 x}B3h9]
67.flow chart 流程图 (l}W\iB'd
68.reperformance of internal control 重新执行 F!ZE4S_
69.audit evidence 审计证据 ozB2L\D7
70.substantive procedures 实质性程序 "n'kv!?\
71.assertions 认定 X;'H@GU0
72.esistence 存在 Ce_k&[AJF
73.occurrence 发生 4MUN1/DId`
74.completeness 完整性 fRh}n ^X
75.rights and obligations 权利和义务 Kjzo>fIC{
76.valuation and allocation 计价和分摊 :J6 xYy$
77.cutoff 截止 kn%i#Fz
78.accuracy 准确性 l$/.B=]
79.classification 分类 y!eT>4Oyg
80.inspection 检查 4 ))Z Bq?
81.supervision of counting 监盘 []OmztB
82.observation 观察 jzvrJ14
83.confirmation 函证 OGcq]ue
84.computation 计算 ur\<NApT;
85.analytical procedures 分析程序 8n??/VDRl
86.vouch 核对 5Q7Z$A1a
9
87.trace 追查 ?&Ug"
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88.audit sampling 审计抽样 Y<qWG8X
89.error 误差 Zo`_vx/{j
90.expected error 预期误差 ;|U
!\Xp
91.population 总体
w#}[=jy
92.sampling risk 抽样风险 _TntZv.?
93.non- sampling risk 非抽样风险 i/|}#yw8A
94.sampling unit 抽样单位 /:B2-4>Q!
95.statistical sampling 统计抽样 #fy3i+
96.tolerable error 可容忍误差 z=/&tRe
W
97.the risk of under reliance 信赖不足风险 Z2a~1BL
98.the risk of over reliance 信赖过度风险 WYJH+"@%j
99.the risk of incorrect rejection 误拒风险 pF/s5z
100. the risk of incorrect acceptance 误受风险 45Hbg
101.working trial balance 试算平衡表 k@Qd:I;;
102.index and cross-referencing 索引和交叉索引 k:[T
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103.cash receipt 现金收入 n{$! ]^>
104.cash disbursement 现金支出 |W*#N8IP
105.bank statement 银行对账单 ^|%u%UR
106.bank reconciliation 银行存款余额调节表 ;vG%[f`K
107.balance sheet date 资产负债表日 ?k`UQi]Q
108.net realizable value 可变现净值 (1e,9!?
109.storeroom 仓库 l#IN)">1
110.sale invoice 销售发票 O\F$~YQ
111.price list 价目表 F1*xY%Jv^M
112.positive confirmation request 积极式询证函 QpCTHpZ
113.negative confirmation request 消极式询证函 w"{mDL}c
114.purchase requisition 请购单 $+|.
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115.receiving report 验收报告 %0Ibi
116.gross margin 毛利 xL [3R
117.manufacturing overhead 制造费用 ;F|8#! (
118.material requisition 领料单 &yRR!1n)H
119.inventory-taking 存货盘点 BdrYc^?JL]
120.bond certificate 债券 U4=m>Ty
121.stock certificate 股票 &6e A.
122.audit report 审计报告 qh|fq
b
123.entity 被审计单位 s~06%QEG
124.addressee of the audit report 审计报告的收件人 IY
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125.unqualified opinion 无保留意见 {X5G
126.qualified opinion 保留意见 } `Cc-X7
127.disclaimer of opinion 无法表示意见 V3Ep&<=/
128.adverse opinion 否定意见 $MqEM~^=
068DC_
A (1)ABC 作业基础成本计算 & LhQr-g
A (2)absorbed overhead 已吸收制造费用 MbxJ3"@
A (3)absorption costing 吸收成本计算 :{,k F
A (4)account 账户,报表 Qe =8x7oIP
A (5)accounting postulate 会计假设 j1HeX
A (6)accounting series release 会计公告文件 {>UT'fa-
A (7)accounting valuation 会计计价 l}@C'Np
A (8)account sale 承销清单 {b|V;/
A (9)accountability concept 经营责任概念 .=N ?;i
A (10)accountancy 会计职业 =6a=`3r!I
A (11)accountant 会计师 T9FGuit9
A (12)accounting 会计 <Uu[nUJ
A (13)agency cost 代理成本 tIk$4)ZAl
A (14)accounting bases 会计基础 N :OLN[
A (15)accounting manual 会计手册 Dtox/ ,"
A (16)accounting period 会计期间 ]?T,J+S
A (17)accounting policies 会计方针 K5 EJ#1ov
A (18)accounting rate of return 会计报酬率 5/R
~<z
A (19)accounting reference date 会计参照日 e=+q*]>
A (20)accounting reference period 会计参照期间 _\<TjGtG
A (21)accrual concept 应计概念 YJ+l
\Wb}
A (22)accrual expenses 应计费用 0a9[}g1=#
A (23)acid test ration 速动比率(酸性测试比率) @^%YOorr
A (24)acquisition 购置 /[5\T2GI
A (25)acquisition accounting 收购会计 v6H!.0
A (26)activity based accounting 作业基础成本计算 tkQrxa|
A (27)adjusting events 调整事项 cv;2zq=T
A (28)administrative expenses 行政管理费 _hgGF9
A (29)advice note 发货通知 'U,\5jj'Y
A (30)amortization 摊销 7)RRCsn
A (31)analytical review 分析性检查 MO?
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A (32)annual equivalent cost 年度等量成本法 Fr-Vq=j&
A (33)annual report and accounts 年度报告和报表 W6RjQ1
A (34)appraisal cost 检验成本 ~R\ $Z
A (35)appropriation account 盈余分配账户 {N
<< JX
A (36)articles of association 公司章程细则 ixL[(*
V
A (37)assets 资产 J\FLIw4
A (38)assets cover 资产保障 dGUiMix{N
A (39)asset value per share 每股资产价值 nchpD@'t
A (40)associated company 联营公司 0EasPbp
A (41)attainable standard 可达标准 ['Qh#^p
OnyAM{$g
A (42)attributable profit 可归属利润 )=cJW(nfP
A (43)audit 审计 qC-4X"y+
A (44)audit report 审计报告 p q%inSY
A (45)auditing standards 审计准则 -v:3#9uX)
A (46)authorized share capital 额定股本 qoZe<jW (
A (47)available hours 可用小时 8g=];@z
A (48)avoidable costs 可避免成本 ,."wxP2u
B (49)back-to-back loan 易币贷款 VtMnLFMw
B (50)backflush accounting 倒退成本计算 0>"y)T3
B (51)bad debts 坏帐 xVrLoAw
B (52)bad debts ratio 坏帐比率 Esm
=sPW
B (53)bank charges 银行手续费 );?tGX
B (54)bank overdraft 银行透支 AF,
;3G
B (55)bank reconciliation 银行存款调节表 A8k $.E
B (56)bank statement 银行对账单 &XW~l>!+
B (57)bankruptcy 破产 }rnu:7
B (58)basis of apportionment 分摊基础 iVo-z#
B (59)batch 批量 nm)/BK
B (60)batch costing 分批成本计算 ti 3S'K0t
B (61)beta factor B(市场)风险因素 7q{yLcC"
B (62)bill 账单 ,Xg^rV~]
B (63)bill of exchange 汇票 V bNN1'a-
B (64)bill of landing 提单 o?+?@Xb'
B (65)bill of materials 用料预计单 Y5P9z{X=
B (66)bill payable 应付票据 t0za%q!fK<
B (67)bill receivable 应收票据 3#aLCpVla
B (68)bin card 存货记录卡 Y/LS(b*
B (69)bonus 红利 S_^;#=_c
B (70)book-keeping 薄记 :H#D4O8UiH
B (71)Boston classification 波士顿分类 cEn|Q
B (72)breakeven chart 保本图 @1q
dnU
B (73)breakeven point 保本点 C>F5=&
B (74)breaking-down time 复位时间 ~jzT;9:
B (75)budget 预算 i2-]Xl
B (76)budget center 预算中心 ^E)8Sb9t
B (77)budget cost allowance 预算成本折让 ` +)Bl%*
B (78)budget manual 预算手册 ~@e=+Z
B (79)budget period 预算期间 %s ;5
B (80)budgetary control 预算控制 A'"J'q*t
B (81)budgeted capacity 预算生产能力 9!0-~,o
B (82)burden 制造费用 "`mG_qHI[
B (83)business center 经营中心 yTNHM_P
B (84)business entity 营业个体 #TV #*
B (85)business unit 经营单位 9yu#
G7
B (86)buy-out management 管理性购买产权 -FrK'!\
B (87)by-product 副产品 sxdDI?W4
C (88)called-up share capital 催缴股本 L>lxkq8!Q
C (89)capacity 生产能力 jthyZZ
C (90)capacity ratios 生产能力比率 "*S_w
N%
C (91)capital 资本 -
^Y\'y2
C (92)capital assets pricing model资本资产计价模式 s=1 k9
C (93)capital commitment 承诺资本 `=kiqF2P}
C (94)capital employed 已运用的资本 L-m'
#
C (95)capital expenditure 资本支出 l*Fp}d.
C (96)capital expenditureauthorization 资本支出核准 fP- =wd
C (97)capital expenditure control 资本支出控制 zQ+
%^DT1
C (98)capital expenditure proposal资本支出申请 uTdz$Nh
C (99)capital funding planning 资本基金筹集计划 B`vC>
C (100)capital gain 资本收益 .&Sjazk0XO
C (101)capital investment appraisal资本投资评估 1_8@yO
C (102)capital maintenance 资本保全 WDr=+=Zj
C (103)capital resource planning 资本资源计划 vrh2}biCR
C (104)capital surplus 资本盈余 ~wcp&D
C (105)capital turnover 资本周转率 kX*.BZI}C
C (106)card 记录卡 )EcfEym.>
C (107)cash 现金 _s:5)
C (108)cash account 现金账户 };'~@%U]/
C (109)cash book 现金账薄 ]4'V59\
C (110)cash cow 金牛产品 f:AfM f>m
C (111)cash flow 现金流量 }0>\
%C
C (112)cash discounted 现金贴现 'oM=ZU8wo
C (113)cash flow budget 现金流量预算 5kHU'D
C (114)cash flow statement 现金流量表 j9}.U \
C (115)cash ledger 现金分类账 h?f
p(
C (116)cash limit 现金限额 ]w]:9w
C (117)CCA 现时成本会计 ACI.{`SrQ=
C (118)center 中心 %][zn$aa|
C (119)changeover time 变更时间 dV^ck+
C (120)chartered entity 特许经济个体 SPvKq=,
C (121)cheque 支票 f%P#.
C (122)cheque register 支票登记薄 [vnxp/v/<
C (123)coin analysis 零钱分类 r
jnf30
C (124)classification 分类 gEmsPk,
C (125)clock card 工时卡 0&3zBL%Bo
C (126)code 代码 B9`_~~^U5
C (127)commitment accounting 承诺确认会计 +JB*1dz>8
C (128)common cost 共同成本 }_Y\6fcd
C (129)company limited byguarantee 有限担保责任公司 Z5*O\kJv
C (130)company limited shares 股份有限公司 ++!0r['+>
C (131)competitive position 竞争能力状况 D}2$n?~+
C (132)concept 概念 COxJ,v(
C (133)conglomerate 跨行业企业 VK|$SY(
C (134)consistency concept 一致性概念 ,fhwDqR
?
C (135)consolidated accounts 合并报表 bE jQMlb
C (136)consolidation accounting 合并会计 >QB
Dxm
C (137)consortium 财团 N0YJ'.=8,
C (138)contingency plan 应急计划 $SzuUI
C (139)contingent liabilities 或有负债 mhNgXp)_56
C (140)continuous operation 连续生产 N`vPt?@
C (141)contra 抵消 Pb7-pu5X
C (142)contract cost 合同成本 ph3dm\U.
C (143)contract costing 合同成本计算 JP]-a!5Ru
C (144)contribution 贡献毛益 JaN53,&<
C (145)contribution centre 贡献中心 ?zYR;r2'b)
C (146)contribution chart 贡献图 &hWYw+yH\
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 R?:(~ X\
C (148)contribution to salesration 贡献毛益对销售比率 x139Ckn
C (149)control 控制 ZCDXy
C (150)control account 控制帐户 %.:]4jhk
C (151)control limits 控制限度 vfh\X1Ui}
C (152)controllability concept 可控制概念 ~-A"M_n ?
C (153)controllable cost 可控制成本 uzT>|uu$
C (154)conversion cost 加工成本 %D ,(S-Uj
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ?~;
q r
C (156)corporate appraisal 公司评估 <fDbz1Q;l
C (157)corporate planning 公司计划 Fn;Gq-^7@
C (158)corporate social reporting 公司社会报告 nd h\+7
C (159)corporation 股份公司 h~#.s*0.F
C (160)cost 成本 :|=
Xh"l"
C (161)cost account 成本帐户 KPa@~rU
C (162)cost accounting 成本会计 F&OcI.OTXF
C (163)cost accounting manual 成本手册 WwLV^m]
C (164)cost accounts calendar 成本报表的日历时间 I$f'BAw
C (165)cost adjustment 成本调整 <7j"CcJzZ
C (166)cost allocation 成本分配 [t]q#+Zs
C (167)cost apportionment 成本分摊 UFj/Y;
C (168)cost attribution 成本归属 ?1H>k<Jp
C (169)cost audit 成本审计 VWMr\]g
C (170)cost behaviour 成本性态 lR^W*w4y
C (171)cost benefit analysis 成本效益分析 T>v`UN Bl]
C (172)cost center 成本中心 k-$J #
C (173)cost driver 成本动因