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注会《审计》英语常用词汇 tcoG;ir
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1.audit 审计 8:c=h/fa
2.attestation 鉴证 $Z)u04;&@
3.credibility 可信赖程度 yC$m(Y12FN
4.audit of financial statements 财务报表审计 FW8Zpr!u
5.agreed-upon procedures 执行商定程序 tx
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6.high levels of assurance 高水平保证 &=)O:Jfa
7.compilation 编制 RYCiO,+
8.reliability 可靠性 G8vDy1`q6
9.relevance 相关性 w.58=Pr
10.professional skepticism 职业谨慎 6HBDs:
11.objectivity 客观性 }.045 Wuu
12. professional competence 专业胜任能力 $)NS]wJ]3
13.Senior/CPA-in-charge 项目经理 giu{,gS0?M
14.audit engagement letter 业务约定书 a6vej
15.recurring audit 连续审计 >z
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16.the client 委托人 9NwUXh(:(
17.change CPA 更换注册会计师 bu6Sp3g
18.the existing CPA 现任注册会计师 55s5(]`d
19.the successor CPA 后任注册会计师 :AlvWf$d
20.the preceding CPA前任注册会计师 &1<[@:;
21.issue the audit report 出具审计报告 cdkEK
22.expert 专家 KE"6I
23.the board of directors 董事会 )rP,+ B?W
24.knowledge of the entity‘ s business 了解被审计单位情况 eEBNO*2
25.assess material misstatement risks评估重大错报风险 v\|jkzR5Y
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 nxV!mh_
27.a general knowledge of —— 初步了解―――的情况 o@gceZuk
28.a more knowledge of—— 进一步了解的情况 #&)H&H}
29.the prior year‘s working papers 以前年度工作底稿 /UK?&+1qE
30.minutes of meeting 会议纪要 I1m[M?
31.business risks 经营风险 Pa0W|q#?X
32.appropriateness 适当性 F-zIzzb&O
33.accounting estimate 会计估计 >k`qPpf&
34.management representations 管理层声明 }=v4(M `%
35.going concern assumption 持续经营假设 &,<,!j)Jr
36.audit plan 审计计划 GdUsv
37.significant audit areas 重点审计领域 &4evh<z
38.error 错误 7+f6?
39.fraud舞弊 er24}G8
40.modified or additional procedures 修改或追加审计程序 ,gNZHKNq
41.misappropriation of assets 侵占资产 7xO05)bz
42.transactions without substance 虚假交易 \:Tq0|]Px
43.unusual pressures 异常压力 &'i_A%V
44.the suspected noncompliance 涉嫌存在违法行为 eE'>kP}
45.materialiy 重要性 ?XdvZf $
46.exceed the materiality level 超过重要性水平 *w0|`[P+h
47.approach the materiality level 接近重要性水平 :k?`gm$
48.an acceptably low level 可接受水平 c-JXWNz
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 i|z=WnF$&
50.misstatements or omissions 错报或漏报 ZKrK>X
51.aggregate 总计 m%u`#67oK
52.subsequent events 期后事项 ?bM%#x{e
53.adjust the financial statements 调整财务报表 wxcJ2T d H
54.perform additional audit procedures 实施追加的审计程序 8hS^8
55.audit risk 审计风险 `AE6s.p?
56.detection risk 检查风险 E8Kk)7
57.inappropriate audit opinion 不适当的审计意见 ($`IHKF1.l
58.material misstatement 重大的错报 _Jg#T~
59.tolerable misstatement 可容忍错报 i
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60.the acceptable level of detection risk 可接受的检查风险 oy
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61.assessed level of material misstatement risk 重大错报风险的评估水平 p}sM"}Ul
62.simall business 小规模企业 % t,42jQ9
63.accounting system 会计系统 J?TCP%
64.test of control 控制测试 |DW^bv
65.walk-through test 穿行测试 X%s5D&gr
66.communication 沟通 &Qda|
67.flow chart 流程图 _Zav Y<6
68.reperformance of internal control 重新执行 Pi=FnS
69.audit evidence 审计证据 0
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70.substantive procedures 实质性程序 6R^F^<<
71.assertions 认定 Pq<43
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72.esistence 存在 pSC{0Y$g
73.occurrence 发生 XGR63hXND
74.completeness 完整性 Ht+ro Y
75.rights and obligations 权利和义务 KO
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76.valuation and allocation 计价和分摊 5P #._Em
77.cutoff 截止 !]s=9(O
78.accuracy 准确性 =%I[
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79.classification 分类 5!9y nIC+>
80.inspection 检查 YIW9z{rrs
81.supervision of counting 监盘 037\LPO
82.observation 观察 ;DX{+Z[
83.confirmation 函证 \mu';[gLd
84.computation 计算 r)>'cjx/
85.analytical procedures 分析程序 jA?[*HB
86.vouch 核对 dEXhn
87.trace 追查 VB |k
88.audit sampling 审计抽样 %LC)sSq{H
89.error 误差 #]+BIr`
90.expected error 预期误差 ;Co"bP's
91.population 总体 `2U,#nZ 4
92.sampling risk 抽样风险 |mG;?>c)
93.non- sampling risk 非抽样风险 OO/>}? ob
94.sampling unit 抽样单位 0P$19TN
95.statistical sampling 统计抽样 *{5}m(5F
96.tolerable error 可容忍误差 0e"KdsA:<U
97.the risk of under reliance 信赖不足风险 qDswFs(
98.the risk of over reliance 信赖过度风险 }mp`!7?>O
99.the risk of incorrect rejection 误拒风险 E l.eK9L
100. the risk of incorrect acceptance 误受风险 B> i^ w1
101.working trial balance 试算平衡表 Us "G X_
102.index and cross-referencing 索引和交叉索引 W'k&DKhTqF
103.cash receipt 现金收入 7>7n|N
104.cash disbursement 现金支出 IA1O]i
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105.bank statement 银行对账单 :,H_
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106.bank reconciliation 银行存款余额调节表 *]q`:~u2
107.balance sheet date 资产负债表日 k(>J?\iNW
108.net realizable value 可变现净值 u]B
b ^[
109.storeroom 仓库 H"pYj
110.sale invoice 销售发票 vQXF$/S
111.price list 价目表 |#*+#27
112.positive confirmation request 积极式询证函 .w\4Th#
113.negative confirmation request 消极式询证函 2\$<&]q
114.purchase requisition 请购单 uJ=&++[
115.receiving report 验收报告 Qh3+4nLFtb
116.gross margin 毛利 ZPM7R3%V)z
117.manufacturing overhead 制造费用 A+Je?3/.
118.material requisition 领料单 tMf5TiWu@
119.inventory-taking 存货盘点 UlN}SddI9
120.bond certificate 债券 zXGI{P0O
121.stock certificate 股票 ,t1s#*j\!q
122.audit report 审计报告 z}5'TV=^
123.entity 被审计单位 jkuNafp}
124.addressee of the audit report 审计报告的收件人 vA*NJ%&`
125.unqualified opinion 无保留意见 K24y;968
126.qualified opinion 保留意见 Dh{P23}
127.disclaimer of opinion 无法表示意见 Jz;`L3m
128.adverse opinion 否定意见 <9=RLENmY"
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A (1)ABC 作业基础成本计算 c$A}mL_
A (2)absorbed overhead 已吸收制造费用 u_WW
uo
A (3)absorption costing 吸收成本计算 AsZyPybq
A (4)account 账户,报表 QIN# \
A (5)accounting postulate 会计假设 <N80MUL|
A (6)accounting series release 会计公告文件 #2.C$
A (7)accounting valuation 会计计价 N/^[c+J[E
A (8)account sale 承销清单 f}FJR6V
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A (9)accountability concept 经营责任概念 &:+_{nc,
A (10)accountancy 会计职业 8r\xQr'8h
A (11)accountant 会计师 ; zy;M5l5.
A (12)accounting 会计 U/(R_U>=
A (13)agency cost 代理成本 ;NJM3g0I
A (14)accounting bases 会计基础 g=v[@{9Pw
A (15)accounting manual 会计手册
gAi}"};
A (16)accounting period 会计期间 >273V+dy
A (17)accounting policies 会计方针 9*|An
A (18)accounting rate of return 会计报酬率 =(k0^#++G
A (19)accounting reference date 会计参照日 )^^}!U#|e
A (20)accounting reference period 会计参照期间 +fIyeX
A (21)accrual concept 应计概念 L?y,xA_
A (22)accrual expenses 应计费用 /_bM~g
A (23)acid test ration 速动比率(酸性测试比率) |4Q><6"G
A (24)acquisition 购置 H
@E-=Ly
A (25)acquisition accounting 收购会计 M[T!AO-S$
A (26)activity based accounting 作业基础成本计算 9>@"W-
A (27)adjusting events 调整事项 Sag\wKV8
A (28)administrative expenses 行政管理费 s3T 6"%S`
A (29)advice note 发货通知 zwHTt
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A (30)amortization 摊销 9Bmgz =8
A (31)analytical review 分析性检查 !lB,2_
A (32)annual equivalent cost 年度等量成本法 b}q,cm
A (33)annual report and accounts 年度报告和报表 }KkH7XksF
A (34)appraisal cost 检验成本 [
06B)|s
A (35)appropriation account 盈余分配账户
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A (36)articles of association 公司章程细则 R?\8SdJ
A (37)assets 资产
Vk~}^;`Y
A (38)assets cover 资产保障 `wG&Cy]v
A (39)asset value per share 每股资产价值 5O%}.}n
A (40)associated company 联营公司 ~yf 5$~Z
A (41)attainable standard 可达标准 z#*GPA8Em:
ck<4_?1]
A (42)attributable profit 可归属利润 Z#W`0G>'
A (43)audit 审计
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A (44)audit report 审计报告 )'<
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A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 pK1(AV'L
A (47)available hours 可用小时 o_$r*Z|HG
A (48)avoidable costs 可避免成本 +Q_Gm3^
B (49)back-to-back loan 易币贷款 D{z=)'/F
B (50)backflush accounting 倒退成本计算 CILk
B (51)bad debts 坏帐 Wj*6}N/
B (52)bad debts ratio 坏帐比率 Ip1QmP
B (53)bank charges 银行手续费 "|&*MjwN6
B (54)bank overdraft 银行透支 1X9sx&5H
B (55)bank reconciliation 银行存款调节表 a+BA~|u^
B (56)bank statement 银行对账单 >\p}UPx
B (57)bankruptcy 破产 ?0<3"2
Db~
B (58)basis of apportionment 分摊基础 [)=FZF6kG
B (59)batch 批量 E0PBdiD6hs
B (60)batch costing 分批成本计算 _[7uLWyC9
B (61)beta factor B(市场)风险因素 &pAT
B (62)bill 账单 `jkn*:m
B (63)bill of exchange 汇票 i\'N1S<D
B (64)bill of landing 提单 yiU dUw/
B (65)bill of materials 用料预计单 1WKDG~
B (66)bill payable 应付票据 oAx0$]+%V)
B (67)bill receivable 应收票据 !1_:n D
B (68)bin card 存货记录卡 G#*;3X$
B (69)bonus 红利 ;vx9xs?6
B (70)book-keeping 薄记 %"6IAt
B (71)Boston classification 波士顿分类 G#C)]4[n
B (72)breakeven chart 保本图 StVv"YY
B (73)breakeven point 保本点 Ui.F<,E
B (74)breaking-down time 复位时间 '37b[~k4
B (75)budget 预算 koU.`l.
B (76)budget center 预算中心 b,W'0gl
B (77)budget cost allowance 预算成本折让 8K/lpqw
B (78)budget manual 预算手册 ]=3O,\
B (79)budget period 预算期间 zkOgL9
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B (80)budgetary control 预算控制 }ie]7N6;
B (81)budgeted capacity 预算生产能力 .,,73"
B (82)burden 制造费用 U8mu<)
B (83)business center 经营中心 ]gW J,
B (84)business entity 营业个体 1d"P) 3dQ
B (85)business unit 经营单位 Z0=OR^HjA
B (86)buy-out management 管理性购买产权 xd 3
B (87)by-product 副产品 bW]+Og
C (88)called-up share capital 催缴股本 ;z>YwRV
C (89)capacity 生产能力 2v
C=.1k
C (90)capacity ratios 生产能力比率 ;<A/e
C (91)capital 资本 L9@jmh*E
C (92)capital assets pricing model资本资产计价模式 NC}#P<U
C (93)capital commitment 承诺资本 ZIp=JR8o$
C (94)capital employed 已运用的资本 pS\>X_G3
C (95)capital expenditure 资本支出 /WfxI>v
C (96)capital expenditureauthorization 资本支出核准 c"ztrKQQ
C (97)capital expenditure control 资本支出控制 di5_5_$`o
C (98)capital expenditure proposal资本支出申请 CmOb+:4@K
C (99)capital funding planning 资本基金筹集计划 <GN?J.B
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 `N|CL
C (102)capital maintenance 资本保全 2LU'C,o?
C (103)capital resource planning 资本资源计划 %"zJsYQ!
C (104)capital surplus 资本盈余 d#Ajb
C (105)capital turnover 资本周转率 4/?Zp4g
C (106)card 记录卡 s|'L0` <B
C (107)cash 现金 !*gAGt_
C (108)cash account 现金账户 Hi9z<l=$
C (109)cash book 现金账薄 0 y%R
C (110)cash cow 金牛产品 [\1l4C
C (111)cash flow 现金流量 p/~kw:I
C (112)cash discounted 现金贴现 rYQ@"o0/Y
C (113)cash flow budget 现金流量预算 b3lpNJ J
C (114)cash flow statement 现金流量表 #8jd,I%L
C (115)cash ledger 现金分类账 _O%p{t'q<
C (116)cash limit 现金限额 kVv
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C (117)CCA 现时成本会计 4#q JX)/
C (118)center 中心 G65N:
C (119)changeover time 变更时间 Gu).*cU
C (120)chartered entity 特许经济个体 lv*uXg.k^
C (121)cheque 支票 }HorR2(`N
C (122)cheque register 支票登记薄 N~jQ!y
C (123)coin analysis 零钱分类 c^IEj1@}'?
C (124)classification 分类
h$\hPLx
C (125)clock card 工时卡 ($>0&w
C (126)code 代码 ,IE0+!I
C (127)commitment accounting 承诺确认会计 8zWPb
C (128)common cost 共同成本 w>_EM&r6~u
C (129)company limited byguarantee 有限担保责任公司 ':]a.yA\1
C (130)company limited shares 股份有限公司 J
*?_SnZ
C (131)competitive position 竞争能力状况 qhtAtP>i"
C (132)concept 概念 I >Q,]S1h
C (133)conglomerate 跨行业企业 h+D=/:B
C (134)consistency concept 一致性概念 v!A|n3B]p
C (135)consolidated accounts 合并报表 'Y\"^'OU\
C (136)consolidation accounting 合并会计 |"w<CKlQ
C (137)consortium 财团 C/Bx_j((
C (138)contingency plan 应急计划
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C (139)contingent liabilities 或有负债 :w%bw\}
C (140)continuous operation 连续生产 l0if#?4\r
C (141)contra 抵消 oH0F9*+W
C (142)contract cost 合同成本 #9VY[<
C (143)contract costing 合同成本计算 mp3_n:R?
C (144)contribution 贡献毛益 6 JYOe
C (145)contribution centre 贡献中心 J6D$ i+
C (146)contribution chart 贡献图 4ZpF1Zc4B
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 $4JX#lkt
C (148)contribution to salesration 贡献毛益对销售比率 O/oYaAlFF@
C (149)control 控制 "IJMvTmj
C (150)control account 控制帐户 {NgY8wQB
C (151)control limits 控制限度 v=1S
C (152)controllability concept 可控制概念 =[os<
+
C (153)controllable cost 可控制成本 Z3>3&|&
C (154)conversion cost 加工成本 .MARF
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款
5XO'OSdYq
C (156)corporate appraisal 公司评估 _J~ta.
C (157)corporate planning 公司计划 @k6}4O?{
C (158)corporate social reporting 公司社会报告 +{ !t~BW
C (159)corporation 股份公司 W;]UP$5l
C (160)cost 成本 F6]!?@
C (161)cost account 成本帐户 -01 1U!
C (162)cost accounting 成本会计 C+m^Z[
C (163)cost accounting manual 成本手册 D s,"E#?
C (164)cost accounts calendar 成本报表的日历时间 {<4?o?
1g
C (165)cost adjustment 成本调整 ]G~N+\8]U
C (166)cost allocation 成本分配 wf<`J/7u
C (167)cost apportionment 成本分摊 JD`;
,Md
C (168)cost attribution 成本归属 ?V:]u3
C (169)cost audit 成本审计 PG[O?l
C (170)cost behaviour 成本性态 Y_>-p(IH
C (171)cost benefit analysis 成本效益分析 ^^3va)1{!
C (172)cost center 成本中心 ieRBD6_
C (173)cost driver 成本动因