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注会《审计》英语常用词汇 @SC-vc
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1.audit 审计 VUy)4*
2.attestation 鉴证 w
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3.credibility 可信赖程度 K rr?`n
4.audit of financial statements 财务报表审计 0?F@iB~1F
5.agreed-upon procedures 执行商定程序 oBj>9I;
6.high levels of assurance 高水平保证 Dl zmAN
7.compilation 编制 7"n1it[RJ8
8.reliability 可靠性 1x\VdT
9.relevance 相关性 zh^jWu
10.professional skepticism 职业谨慎 762o~vY6$
11.objectivity 客观性 *]m kyAhi
12. professional competence 专业胜任能力 ,dZ#,<
13.Senior/CPA-in-charge 项目经理 s0)qlm*
14.audit engagement letter 业务约定书
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15.recurring audit 连续审计 BK(pJNBh
16.the client 委托人 A&|Wvb=
17.change CPA 更换注册会计师 !#c[~erNZ
18.the existing CPA 现任注册会计师 7"n)/;la
19.the successor CPA 后任注册会计师 RD6h=n4B
20.the preceding CPA前任注册会计师 ]@/^_f>D
21.issue the audit report 出具审计报告 g]Xzio&w
22.expert 专家 T$n>7X-r
23.the board of directors 董事会 4>$
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24.knowledge of the entity‘ s business 了解被审计单位情况 7O8V1Tt
25.assess material misstatement risks评估重大错报风险 q!hy;K`Jd
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 n b0 Py>4
27.a general knowledge of —— 初步了解―――的情况 'HQ7
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28.a more knowledge of—— 进一步了解的情况 foFg((tS
29.the prior year‘s working papers 以前年度工作底稿 "#-Nqq
30.minutes of meeting 会议纪要 Y8J;+h9
31.business risks 经营风险 xm}q6>jRV
32.appropriateness 适当性 ;&+[W(7Sy
33.accounting estimate 会计估计 ;.nP%jD
34.management representations 管理层声明 28T\@zi
35.going concern assumption 持续经营假设 b`h%W"|2L
36.audit plan 审计计划 IqhICC1V-
37.significant audit areas 重点审计领域 'R4>C
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38.error 错误 hl6,#2$
39.fraud舞弊 Yg=E@F
40.modified or additional procedures 修改或追加审计程序 ']d
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41.misappropriation of assets 侵占资产 (30<oE{
42.transactions without substance 虚假交易 C.yY8?|
43.unusual pressures 异常压力 %aj7-K6:t
44.the suspected noncompliance 涉嫌存在违法行为 lFp!XZ!
45.materialiy 重要性 1z})mfsh
46.exceed the materiality level 超过重要性水平 E8T"{
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47.approach the materiality level 接近重要性水平 [cGt
48.an acceptably low level 可接受水平 , @%C8Z
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 Y<p zy8z
50.misstatements or omissions 错报或漏报 F5N>Uqr*oN
51.aggregate 总计 v!<PDw2'
52.subsequent events 期后事项 !X5o7b )
53.adjust the financial statements 调整财务报表 zW"~YaO%C
54.perform additional audit procedures 实施追加的审计程序 -`zG_]=-
55.audit risk 审计风险 =cf{f]N
56.detection risk 检查风险 6QN1+MwB
57.inappropriate audit opinion 不适当的审计意见 g2g`,"T
58.material misstatement 重大的错报 P]pmt1a
59.tolerable misstatement 可容忍错报 ]j& FbP)3
60.the acceptable level of detection risk 可接受的检查风险 8_xnWMOe
61.assessed level of material misstatement risk 重大错报风险的评估水平 k~0#'I9
62.simall business 小规模企业 y#]}5gJ
63.accounting system 会计系统 `fQM
64.test of control 控制测试 'RDWU7c9]
65.walk-through test 穿行测试 N4I^.k<-A
66.communication 沟通 !(kX~S
67.flow chart 流程图 O24Jj\"
68.reperformance of internal control 重新执行 LQh^;
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69.audit evidence 审计证据 M*d-z
70.substantive procedures 实质性程序 !2GHJHxv]c
71.assertions 认定 f!5F]qP>-
72.esistence 存在 {iA^rv|
73.occurrence 发生 +?qf`p.{
74.completeness 完整性 mWNR( ()v
75.rights and obligations 权利和义务 yJnPD/i
76.valuation and allocation 计价和分摊 %z(9lAe
77.cutoff 截止 Px'R`1^
78.accuracy 准确性 Q/9a,85
79.classification 分类 %lXbCE:[
80.inspection 检查 ]}BB/KQy^
81.supervision of counting 监盘 .W!tveX8-
82.observation 观察 qovQ9O
83.confirmation 函证 jMK3T
84.computation 计算 vGXWwQ.1Tp
85.analytical procedures 分析程序 Q2*/`L}m\
86.vouch 核对 e &d3SQ%
87.trace 追查 6dF
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88.audit sampling 审计抽样 0r1g$
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89.error 误差 fk+1# 7{
90.expected error 预期误差 ;xL67e%?
91.population 总体 Uf# PoQ!y
92.sampling risk 抽样风险 ppEJs
93.non- sampling risk 非抽样风险 ]} '^`
94.sampling unit 抽样单位 aw1P5aPmX
95.statistical sampling 统计抽样 v#zPH5xo
96.tolerable error 可容忍误差 hQJo~'W=
97.the risk of under reliance 信赖不足风险 uii7b7[w
98.the risk of over reliance 信赖过度风险 rxQ<4
99.the risk of incorrect rejection 误拒风险 i#k-)N _$
100. the risk of incorrect acceptance 误受风险 .
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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 :JR<SFjm
103.cash receipt 现金收入 ~u!gUJ:
104.cash disbursement 现金支出 fVYiwE=F
105.bank statement 银行对账单 TfL4_IAG.
106.bank reconciliation 银行存款余额调节表 |Td_S|:d
107.balance sheet date 资产负债表日 [ dGO,ndE
108.net realizable value 可变现净值 s,w YlVYf!
109.storeroom 仓库 rw&y,%2
110.sale invoice 销售发票 /M:H9Z8!
111.price list 价目表 [G\o+D?2
112.positive confirmation request 积极式询证函 G[#.mD{k
113.negative confirmation request 消极式询证函 M2dmG<
114.purchase requisition 请购单 "MTWjW*6
115.receiving report 验收报告 yOc|*O=]U
116.gross margin 毛利 @.k5MOn
117.manufacturing overhead 制造费用 QskUdzQ=
118.material requisition 领料单 L%f;J/
119.inventory-taking 存货盘点
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120.bond certificate 债券 Bq *[c=(2
121.stock certificate 股票 or7pJy%4"
122.audit report 审计报告 y<|)'(
123.entity 被审计单位 $Buf#8)F*
124.addressee of the audit report 审计报告的收件人 +lKrj\Xj
125.unqualified opinion 无保留意见 3 q"7K
126.qualified opinion 保留意见 [yC"el6PM
127.disclaimer of opinion 无法表示意见 $~=2{
128.adverse opinion 否定意见 b"t")U==
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A (1)ABC 作业基础成本计算 C%]."R cMC
A (2)absorbed overhead 已吸收制造费用 YwXXXh
A (3)absorption costing 吸收成本计算 l&3ki!
A (4)account 账户,报表 dhW<p5
A (5)accounting postulate 会计假设 T
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A (6)accounting series release 会计公告文件 qC..\{z
A (7)accounting valuation 会计计价 }'TTtV:Q
A (8)account sale 承销清单 !y%+GwoW
A (9)accountability concept 经营责任概念 6Hwxx5>r
A (10)accountancy 会计职业 9Eg&CZ,9$D
A (11)accountant 会计师 o!utZmk$
A (12)accounting 会计 x<s|vgl|
A (13)agency cost 代理成本 7WP%J-
A (14)accounting bases 会计基础 XIRR Al(,
A (15)accounting manual 会计手册 6b<+8w
A (16)accounting period 会计期间 "<x&pQZ%
A (17)accounting policies 会计方针 8?1o<8hV
A (18)accounting rate of return 会计报酬率 5qRc4d'
A (19)accounting reference date 会计参照日 Af9+HI
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A (20)accounting reference period 会计参照期间 H}
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A (21)accrual concept 应计概念 ]~8v^A7u
A (22)accrual expenses 应计费用 /[iG5~G
A (23)acid test ration 速动比率(酸性测试比率) J\{$ot
A (24)acquisition 购置 EE]=f=3
A (25)acquisition accounting 收购会计 H_Os4}
A (26)activity based accounting 作业基础成本计算 KmL$M
A (27)adjusting events 调整事项 w" JGO
A (28)administrative expenses 行政管理费 U` hfvTi
A (29)advice note 发货通知 !}
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A (30)amortization 摊销 xr.XU'
A (31)analytical review 分析性检查 _f3
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A (32)annual equivalent cost 年度等量成本法 4V$fGjJ3
A (33)annual report and accounts 年度报告和报表 .=XD)>$
A (34)appraisal cost 检验成本 LN^UC$[tk
A (35)appropriation account 盈余分配账户 ;v_V+t<$
A (36)articles of association 公司章程细则 Mlj#b8
A (37)assets 资产 ?PH/?QP
A (38)assets cover 资产保障 s}ADk-7
A (39)asset value per share 每股资产价值 Sl>>SP
A (40)associated company 联营公司 jV^C19
A (41)attainable standard 可达标准 *b"CPg/\
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A (42)attributable profit 可归属利润 J &{xP8uq_
A (43)audit 审计 G52Z)^
A (44)audit report 审计报告 K%gP5>y*9>
A (45)auditing standards 审计准则 *QH[,F`I
A (46)authorized share capital 额定股本 [N:BM% FQ
A (47)available hours 可用小时 ZXt?[L
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A (48)avoidable costs 可避免成本 6^E`Sa!s
B (49)back-to-back loan 易币贷款 sx5r(0Z
B (50)backflush accounting 倒退成本计算 EgNH8i
B (51)bad debts 坏帐
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B (52)bad debts ratio 坏帐比率 eg3L:rk_
B (53)bank charges 银行手续费 WeC(w+}p
B (54)bank overdraft 银行透支 S0LszW)e
B (55)bank reconciliation 银行存款调节表 `*yAiv>
B (56)bank statement 银行对账单 #mLuU
B (57)bankruptcy 破产 ((|IS[
B (58)basis of apportionment 分摊基础 b/<mRQ{
B (59)batch 批量 P^[/Qi}j
B (60)batch costing 分批成本计算 \84v-VK
B (61)beta factor B(市场)风险因素 =& -[TPW
B (62)bill 账单 1h=D4yN
B (63)bill of exchange 汇票 73
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B (64)bill of landing 提单 0E6lmz`O
B (65)bill of materials 用料预计单 jPk
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B (66)bill payable 应付票据 .Xd0
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B (67)bill receivable 应收票据 m xJXL":|
B (68)bin card 存货记录卡 \.<KA
B (69)bonus 红利 y
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B (70)book-keeping 薄记 XmWlv{T+
B (71)Boston classification 波士顿分类 }
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B (72)breakeven chart 保本图 v <Hb-~
B (73)breakeven point 保本点 KDey(DN:
B (74)breaking-down time 复位时间 Sj-[%D*
B (75)budget 预算 E>pVn2|
B (76)budget center 预算中心 V1utUGJV
B (77)budget cost allowance 预算成本折让 Mo^`\/x!
B (78)budget manual 预算手册 f=aIXhiYU
B (79)budget period 预算期间 6)[<)?A.[
B (80)budgetary control 预算控制 QCpM|,drS
B (81)budgeted capacity 预算生产能力 ;&f1vi4
B (82)burden 制造费用 {'R)4hL
B (83)business center 经营中心 %8FN0
B (84)business entity 营业个体 q`Q}yE>9
B (85)business unit 经营单位 KcXpH]>!9
B (86)buy-out management 管理性购买产权 CWlW/>yF
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B (87)by-product 副产品 u7=T(4a
C (88)called-up share capital 催缴股本 &5Y_>{,
C (89)capacity 生产能力 - k`.j
C (90)capacity ratios 生产能力比率 it1/3y
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C (91)capital 资本 `.^ |]|u
C (92)capital assets pricing model资本资产计价模式 z%:1)
C (93)capital commitment 承诺资本 [uR/M
C (94)capital employed 已运用的资本 AK2WN#u@Z
C (95)capital expenditure 资本支出 #ia;-
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C (96)capital expenditureauthorization 资本支出核准 1 Z[f
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C (97)capital expenditure control 资本支出控制 CMl~=[foW
C (98)capital expenditure proposal资本支出申请 S_Z`so
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C (99)capital funding planning 资本基金筹集计划 *Km7U-BG
C (100)capital gain 资本收益 &erm
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C (101)capital investment appraisal资本投资评估 9lspo~M
C (102)capital maintenance 资本保全 ^M[P-#X_
C (103)capital resource planning 资本资源计划 X9XI;c;b-
C (104)capital surplus 资本盈余 Rs7|}Dl}
C (105)capital turnover 资本周转率
%}b8aG+
C (106)card 记录卡 `# ^0cW
C (107)cash 现金 ctJ&URCi#
C (108)cash account 现金账户 SSmHEy*r)
C (109)cash book 现金账薄 (lWq[0^N
C (110)cash cow 金牛产品 h6M;0_'
C (111)cash flow 现金流量 cm@;*
C (112)cash discounted 现金贴现 KCtX$XGL
C (113)cash flow budget 现金流量预算 1;wb(DN*c
C (114)cash flow statement 现金流量表 !'W- 6f
C (115)cash ledger 现金分类账 9UD
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C (116)cash limit 现金限额 L`3n2DEBf
C (117)CCA 现时成本会计 )2.)3w1_4
C (118)center 中心 .
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C (119)changeover time 变更时间 c K <)$*
C (120)chartered entity 特许经济个体 +m/,,+4
C (121)cheque 支票 s<7XxQ
C (122)cheque register 支票登记薄 FpVV4D
C (123)coin analysis 零钱分类 LP<<'(l`
C (124)classification 分类 `X
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C (125)clock card 工时卡 5w<A;f
C (126)code 代码 }[n5n
C (127)commitment accounting 承诺确认会计 p^X^1X7
C (128)common cost 共同成本 O@&+} D>
C (129)company limited byguarantee 有限担保责任公司 _gV8aH ZyM
C (130)company limited shares 股份有限公司 KoHGweKl#
C (131)competitive position 竞争能力状况 F
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C (132)concept 概念 l(:kfR~AC
C (133)conglomerate 跨行业企业 J8Z0D:5
C (134)consistency concept 一致性概念 m5-9yQ=.
C (135)consolidated accounts 合并报表 GYK\LHCPd
C (136)consolidation accounting 合并会计 QLr9dnA
C (137)consortium 财团 xRxy|x[
C (138)contingency plan 应急计划 g9>~HF$U
C (139)contingent liabilities 或有负债 ZGz|m0b (
C (140)continuous operation 连续生产 O\Eqr?%L)
C (141)contra 抵消 wNDbHR
C (142)contract cost 合同成本 @d&H]5
C (143)contract costing 合同成本计算 vsMmCd)7U
C (144)contribution 贡献毛益 >^SEWZ_[
C (145)contribution centre 贡献中心 qX6D1X1_
C (146)contribution chart 贡献图 \}dyS8
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
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C (148)contribution to salesration 贡献毛益对销售比率 Q5n`F5
C (149)control 控制 p/olCmHD)
C (150)control account 控制帐户 8<dOMp;}r
C (151)control limits 控制限度 658^"]Rk'/
C (152)controllability concept 可控制概念 r>|-2}{N/
C (153)controllable cost 可控制成本 D>
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C (154)conversion cost 加工成本 k1}hIAk3u
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 ?F@%S3h.
C (156)corporate appraisal 公司评估 O)#U ^
C (157)corporate planning 公司计划
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C (158)corporate social reporting 公司社会报告 K*vU5S
C (159)corporation 股份公司 1>pe&n/
C (160)cost 成本 f)NHM'
C (161)cost account 成本帐户 bcz-$?]
C (162)cost accounting 成本会计 sYn[uPefj
C (163)cost accounting manual 成本手册 T|) {<
C (164)cost accounts calendar 成本报表的日历时间 I.V:q!4*
C (165)cost adjustment 成本调整 "/+zMLY
C (166)cost allocation 成本分配 V3s L;
C (167)cost apportionment 成本分摊 i[nF.I5*f
C (168)cost attribution 成本归属 WES#ZYtT
C (169)cost audit 成本审计 < bUe/m
C (170)cost behaviour 成本性态 Xs$Ufi
C (171)cost benefit analysis 成本效益分析 <~"lie1
C (172)cost center 成本中心 f =s&n}
C (173)cost driver 成本动因