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注会《审计》英语常用词汇 S7=Bd[4
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1.audit 审计 umD!2
w
2.attestation 鉴证 X'%E\/~u
3.credibility 可信赖程度 zfI>qJ+Nqt
4.audit of financial statements 财务报表审计 eyefW n&
5.agreed-upon procedures 执行商定程序 ki [UV
zd
6.high levels of assurance 高水平保证 ="x\`+U
7.compilation 编制 J%x6
8.reliability 可靠性 @b"t]#V(
E
9.relevance 相关性 6;C3RU]
10.professional skepticism 职业谨慎 N e#WI'
11.objectivity 客观性 FQT~pfY
12. professional competence 专业胜任能力 /<E5"Mm%
13.Senior/CPA-in-charge 项目经理 S
?RN?1
14.audit engagement letter 业务约定书 -cZDGt
15.recurring audit 连续审计 QF{4/y^j{
16.the client 委托人 iOwx0GD.n
17.change CPA 更换注册会计师 $SM#< @
18.the existing CPA 现任注册会计师 MxWy*|J}
19.the successor CPA 后任注册会计师 Nndddk`
20.the preceding CPA前任注册会计师 t>1Z\lE\"
21.issue the audit report 出具审计报告 +u!0rLb
22.expert 专家 ^[]}R:
23.the board of directors 董事会 [PQ?#:r
24.knowledge of the entity‘ s business 了解被审计单位情况 hy}8Aji&
25.assess material misstatement risks评估重大错报风险 ~2<7ZtV=
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 bA=
|_Wt
27.a general knowledge of —— 初步了解―――的情况 G:<`moKgL
28.a more knowledge of—— 进一步了解的情况 Uu!f,L;ty
29.the prior year‘s working papers 以前年度工作底稿 *F
?8c
30.minutes of meeting 会议纪要 M>&%(4K
31.business risks 经营风险 m<{<s T
32.appropriateness 适当性 r)Ap8?+
33.accounting estimate 会计估计 ^dP KDrKxh
34.management representations 管理层声明 GKvN*
SU=
35.going concern assumption 持续经营假设 7:9.&W/KE
36.audit plan 审计计划 ]04e1F1J
37.significant audit areas 重点审计领域 [QMu2
38.error 错误 I*x[:)X8
39.fraud舞弊 Ul2R'"FB
40.modified or additional procedures 修改或追加审计程序 {z(xFrY
41.misappropriation of assets 侵占资产 0TN;86Mo
42.transactions without substance 虚假交易 &8%e\W\K:/
43.unusual pressures 异常压力 V6t,BJjS
44.the suspected noncompliance 涉嫌存在违法行为 Vl_:c75"
45.materialiy 重要性 @?=|Y
46.exceed the materiality level 超过重要性水平 ]4h92\\965
47.approach the materiality level 接近重要性水平 a;QMAd!
48.an acceptably low level 可接受水平 F;=4vS]\
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 GDu~d<R H
50.misstatements or omissions 错报或漏报 P`#Z9 HM4
51.aggregate 总计 L,mQ
52.subsequent events 期后事项 [F*.\
53.adjust the financial statements 调整财务报表 '|S%aMLZ)
54.perform additional audit procedures 实施追加的审计程序 [[>wB[w
55.audit risk 审计风险 *H?!;u=8
56.detection risk 检查风险 $-#Yl&?z9
57.inappropriate audit opinion 不适当的审计意见 U>V&-kxtV
58.material misstatement 重大的错报 \2ZPj)&-E
59.tolerable misstatement 可容忍错报 ?*?RP)V
60.the acceptable level of detection risk 可接受的检查风险 A,\6nO67
61.assessed level of material misstatement risk 重大错报风险的评估水平 Fx5d:!]:$?
62.simall business 小规模企业 y]J89
63.accounting system 会计系统 {]E+~%Va
64.test of control 控制测试 FDVcow*] n
65.walk-through test 穿行测试 Jrg2/ee,*
66.communication 沟通 LbaK={tR
67.flow chart 流程图 R
zf
68.reperformance of internal control 重新执行 M9y<t'
69.audit evidence 审计证据 ?T>'j mmV=
70.substantive procedures 实质性程序 BNd^qB ?
71.assertions 认定 @O@GRq&V
72.esistence 存在 3 n'V\Hvz
73.occurrence 发生 M7ers|&{
74.completeness 完整性 w3=%*<
75.rights and obligations 权利和义务 /e]'u&a
76.valuation and allocation 计价和分摊 ?;vgUO
77.cutoff 截止 @J5Jpt*IE
78.accuracy 准确性 TF 'U
79.classification 分类 4'-|UPhx
80.inspection 检查 Si_%Rr&jW
81.supervision of counting 监盘 x9x E&
82.observation 观察 4m*M,# mV
83.confirmation 函证 d?:=PH
84.computation 计算 ,WvY$_#xW%
85.analytical procedures 分析程序 ~er\~kp
86.vouch 核对 /ODXV`3QYI
87.trace 追查 )//I'V
88.audit sampling 审计抽样 &Y
4F!Rb
89.error 误差 _)]+hUwY
90.expected error 预期误差 q EP
4
91.population 总体 Eh =~T9
92.sampling risk 抽样风险 <{2e#Y
93.non- sampling risk 非抽样风险 RRGWC$>?
94.sampling unit 抽样单位 V5GW:QT
95.statistical sampling 统计抽样 x.3J[=z=>
96.tolerable error 可容忍误差 0pJ
":Q/2)
97.the risk of under reliance 信赖不足风险 M
XzVgy
98.the risk of over reliance 信赖过度风险 ynw5-aS3
99.the risk of incorrect rejection 误拒风险 ~v'3"k6
100. the risk of incorrect acceptance 误受风险 $<^u^q37u
101.working trial balance 试算平衡表 }|5VRJA
102.index and cross-referencing 索引和交叉索引 W-.pmU e2
103.cash receipt 现金收入 6I!7c^]t
104.cash disbursement 现金支出 mwY
IJy[
105.bank statement 银行对账单 $&<uT
106.bank reconciliation 银行存款余额调节表 ithewup
107.balance sheet date 资产负债表日 g8w2Vz2/
108.net realizable value 可变现净值 "=6
v&G]U4
109.storeroom 仓库 [74F6Qp
110.sale invoice 销售发票
qNm$Fx
111.price list 价目表 2*N_5&9mE
112.positive confirmation request 积极式询证函 '0\@Mc U]
113.negative confirmation request 消极式询证函 K"b`#xN(t
114.purchase requisition 请购单 %e`$p=m
115.receiving report 验收报告 WBN w~|DO]
116.gross margin 毛利 +&Hr4@pgW
117.manufacturing overhead 制造费用 rHf&:~
118.material requisition 领料单 CBDG./
119.inventory-taking 存货盘点 +=]!P#
120.bond certificate 债券 ZVbl8
8,(l
121.stock certificate 股票 NM0tp )h
122.audit report 审计报告 OKi
\zS
123.entity 被审计单位 cwm_nQKk
124.addressee of the audit report 审计报告的收件人 !^v5-xO?rP
125.unqualified opinion 无保留意见 l#lF
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126.qualified opinion 保留意见 p_UlK8rb
127.disclaimer of opinion 无法表示意见 j:}D Bk
128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算 H)aQ3T4N5
A (2)absorbed overhead 已吸收制造费用 =7m}yDs6$
A (3)absorption costing 吸收成本计算 quvanxV-L
A (4)account 账户,报表 @ JvPx 0
A (5)accounting postulate 会计假设 ;L|uIg;.s
A (6)accounting series release 会计公告文件 ?7M.o
A (7)accounting valuation 会计计价 0<8XI>.3D
A (8)account sale 承销清单 }?&k a$rI
A (9)accountability concept 经营责任概念 P
i Fm|
A (10)accountancy 会计职业 +3a?`Z
A (11)accountant 会计师 C-8qj>
A (12)accounting 会计 #-8\JEn
A (13)agency cost 代理成本 TZtjbD>B
A (14)accounting bases 会计基础 avy"r$v_&
A (15)accounting manual 会计手册 Wd0
[%`dq
A (16)accounting period 会计期间 .`7cBsXH
A (17)accounting policies 会计方针 FSRm|
A (18)accounting rate of return 会计报酬率 ATy*^sc&"
A (19)accounting reference date 会计参照日 /'Pd`Nxl.
A (20)accounting reference period 会计参照期间 (ZL sB{r^
A (21)accrual concept 应计概念 7},)]da>,'
A (22)accrual expenses 应计费用 XxDaz1
A (23)acid test ration 速动比率(酸性测试比率) U~W?s(Cy%
A (24)acquisition 购置 :5/Uh/sX
A (25)acquisition accounting 收购会计 gPu2G/Y
A (26)activity based accounting 作业基础成本计算 S,U
Pl}KF
A (27)adjusting events 调整事项 uNn[[LS
A (28)administrative expenses 行政管理费 `)qVF,Z}
A (29)advice note 发货通知 bsd99-_(4
A (30)amortization 摊销 Y-'78BJk
A (31)analytical review 分析性检查 * ,v|y6
A (32)annual equivalent cost 年度等量成本法 VdP`a(Yd;
A (33)annual report and accounts 年度报告和报表 hky;CD~$
A (34)appraisal cost 检验成本 ork=`};
A (35)appropriation account 盈余分配账户 T~fmk
f$
A (36)articles of association 公司章程细则 [xh*"wT#g
A (37)assets 资产 4lqH8l.
A (38)assets cover 资产保障 j
F-v%?
A (39)asset value per share 每股资产价值 -k(CJ5H9
A (40)associated company 联营公司 Cda!Mk:
A (41)attainable standard 可达标准 En&5)c+js4
zZiJ 9 e
A (42)attributable profit 可归属利润 &20P,8@
A (43)audit 审计 cEe?*\G
A (44)audit report 审计报告 *jMk/9oa<N
A (45)auditing standards 审计准则 K^rIG6
A (46)authorized share capital 额定股本 ^FZ^6*
A (47)available hours 可用小时 Bm\qxQ
A (48)avoidable costs 可避免成本 IScRsxFb
B (49)back-to-back loan 易币贷款 'xv8Gwf"
B (50)backflush accounting 倒退成本计算 bS
>0DU
B (51)bad debts 坏帐 F`nb21{0y&
B (52)bad debts ratio 坏帐比率 7O`o ovW$
B (53)bank charges 银行手续费 >K# ,cxY
B (54)bank overdraft 银行透支 htm{!Z]s0
B (55)bank reconciliation 银行存款调节表 !GW,\y
B (56)bank statement 银行对账单 >xA),^ YT
B (57)bankruptcy 破产 =SD\Q!fA
B (58)basis of apportionment 分摊基础 >/<:Q &
B (59)batch 批量 ^v9|%^ug
B (60)batch costing 分批成本计算 yAL1O94
B (61)beta factor B(市场)风险因素 W>M~Sk$v
B (62)bill 账单 g(O;{Q_
B (63)bill of exchange 汇票 D;Gq)]O
B (64)bill of landing 提单 $|KaBx1
B (65)bill of materials 用料预计单 Y${l!+q
B (66)bill payable 应付票据 iq
hOi|!
B (67)bill receivable 应收票据 PuxK?bwC
B (68)bin card 存货记录卡 ec Oy6@UDY
B (69)bonus 红利 `]$?uQ
B (70)book-keeping 薄记 x'Pi5NRE
B (71)Boston classification 波士顿分类 kCUT ^
B (72)breakeven chart 保本图 19(Dj&x
B (73)breakeven point 保本点 7ou46v|m5
B (74)breaking-down time 复位时间 91of~ffh
B (75)budget 预算 E3a_8@ZB7
B (76)budget center 预算中心 _,6f#t
B (77)budget cost allowance 预算成本折让 D\^WXY5e%y
B (78)budget manual 预算手册 }.)s%4p8
B (79)budget period 预算期间 *m+5Pr`7
B (80)budgetary control 预算控制 K?#]("De6
B (81)budgeted capacity 预算生产能力 XE}H 3/2
B (82)burden 制造费用 ig 0u^BC
B (83)business center 经营中心 kW6%32
B (84)business entity 营业个体 Sx]
T/xq
B (85)business unit 经营单位 Lc<eRVNd,
B (86)buy-out management 管理性购买产权 E?PGu!&u
B (87)by-product 副产品 JO@Bf
C (88)called-up share capital 催缴股本 )[&_scSa
C (89)capacity 生产能力 Uz%Z
&K
C (90)capacity ratios 生产能力比率 ? 81X
C (91)capital 资本 lEPAP|~uw
C (92)capital assets pricing model资本资产计价模式 o@lWBfB*%e
C (93)capital commitment 承诺资本 /T0nLp`gi
C (94)capital employed 已运用的资本 {+("C]
b
C (95)capital expenditure 资本支出 |0bc$ZY:
C (96)capital expenditureauthorization 资本支出核准 lf>nbvp
C (97)capital expenditure control 资本支出控制 (I{
$kB"p
C (98)capital expenditure proposal资本支出申请 ^T4Ay=~{
C (99)capital funding planning 资本基金筹集计划 &[?CTZ
C (100)capital gain 资本收益 rFJ[dz
C (101)capital investment appraisal资本投资评估 H L<s@kEZ
C (102)capital maintenance 资本保全 _-cK{
C (103)capital resource planning 资本资源计划 ,D80/2U^
C (104)capital surplus 资本盈余 c\cZ]RZ
C (105)capital turnover 资本周转率 v4*rPGv
C (106)card 记录卡 3Rl,GWK
C (107)cash 现金 1
[z'G)v
C (108)cash account 现金账户 [A~G-
C (109)cash book 现金账薄 eIPG#A
C (110)cash cow 金牛产品 PfW|77
C (111)cash flow 现金流量 ]!YtH]}
C (112)cash discounted 现金贴现 6k])Kl J2;
C (113)cash flow budget 现金流量预算 N4^5rrkL
C (114)cash flow statement 现金流量表 FQeYx-7
C (115)cash ledger 现金分类账 ySdN;d:q
C (116)cash limit 现金限额 =~FG&rk^
C (117)CCA 现时成本会计 >tRHNB_
C (118)center 中心 Sm3u /w!
C (119)changeover time 变更时间 {LE&ylE
C (120)chartered entity 特许经济个体 !ZtSbOC '
C (121)cheque 支票 Ar,
9U9
C (122)cheque register 支票登记薄 5K56!*Y
C (123)coin analysis 零钱分类 e`U
Qz$4!
C (124)classification 分类 S;@ay/*~
C (125)clock card 工时卡 >kY p%r
6
C (126)code 代码 RU!?-#*
C (127)commitment accounting 承诺确认会计 LZ~`29qw(
C (128)common cost 共同成本 ysXx%k
C (129)company limited byguarantee 有限担保责任公司 *07sK1wW
C (130)company limited shares 股份有限公司 L&w.j0fq
C (131)competitive position 竞争能力状况 CyM}Hc&w
C (132)concept 概念 ?{J!#`tfV
C (133)conglomerate 跨行业企业 EO"C8z'al
C (134)consistency concept 一致性概念 ~I_owCV
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C (135)consolidated accounts 合并报表 Iz\
1~
C (136)consolidation accounting 合并会计 zQuM !.
C (137)consortium 财团 !G=>v
e
C (138)contingency plan 应急计划 #n})X,ip2
C (139)contingent liabilities 或有负债 gT1P*N;v
C (140)continuous operation 连续生产 6* r
cR]
C (141)contra 抵消 [e"RTTRfZ
C (142)contract cost 合同成本 a5wDm
C (143)contract costing 合同成本计算 !sIwFv)
C (144)contribution 贡献毛益 sB7" 0M
C (145)contribution centre 贡献中心 {7#03 k
C (146)contribution chart 贡献图 3o8\/-*<
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 D\rmaF+
C (148)contribution to salesration 贡献毛益对销售比率 -}<g-*m"q
C (149)control 控制 [e4![G&y`
C (150)control account 控制帐户 }C~]=Z
C (151)control limits 控制限度 "n- pl
C (152)controllability concept 可控制概念 8$~3r a
C (153)controllable cost 可控制成本 @FX{M..
C (154)conversion cost 加工成本 |>utWT]S
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 J|j;g!fK
C (156)corporate appraisal 公司评估 .hz2&9Ow
C (157)corporate planning 公司计划 /7p>7q9g
C (158)corporate social reporting 公司社会报告 O~'FR[J
C (159)corporation 股份公司 %Y',|+Arx
C (160)cost 成本 @ ^.*$E5
C (161)cost account 成本帐户 sd!sus|( R
C (162)cost accounting 成本会计 5+L8\V9;
C (163)cost accounting manual 成本手册 A@ VaaX
C (164)cost accounts calendar 成本报表的日历时间 sv=^k(d3
C (165)cost adjustment 成本调整 XS/n>C
C (166)cost allocation 成本分配 ( pD
7
C (167)cost apportionment 成本分摊 ,f<B}O
C (168)cost attribution 成本归属 1P5LH5
C (169)cost audit 成本审计 l{EU_|q
C (170)cost behaviour 成本性态 A'g,:8Ou
C (171)cost benefit analysis 成本效益分析 w6U
@tW
C (172)cost center 成本中心 R+Lk~X^*l'
C (173)cost driver 成本动因