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注会《审计》英语常用词汇 33*d/%N9
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1.audit 审计 ;
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2.attestation 鉴证 s_Oh >y?Aq
3.credibility 可信赖程度 wW! r}I#
4.audit of financial statements 财务报表审计 &W<>^C2v
5.agreed-upon procedures 执行商定程序 &zX 3
6.high levels of assurance 高水平保证 OK?3,<x
7.compilation 编制 /,N!g_"Z
8.reliability 可靠性 @))}\:
9.relevance 相关性 ])j|<
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10.professional skepticism 职业谨慎 \i;&@Kp.N
11.objectivity 客观性 +[8Kl=]L
12. professional competence 专业胜任能力 M:UB>-`bW
13.Senior/CPA-in-charge 项目经理 <kX
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14.audit engagement letter 业务约定书 OG^WZ.YU
15.recurring audit 连续审计 rjAkpAT
16.the client 委托人 )cqDvH
17.change CPA 更换注册会计师 f,HzrHax
18.the existing CPA 现任注册会计师 QJIItx4hE
19.the successor CPA 后任注册会计师 _[vdY|_
20.the preceding CPA前任注册会计师 .4C[D{4
21.issue the audit report 出具审计报告 PUjoi@]
22.expert 专家 :{i$2\DH6
23.the board of directors 董事会 {[t"O u
24.knowledge of the entity‘ s business 了解被审计单位情况 >6l ;/J
25.assess material misstatement risks评估重大错报风险 3ES[ N.V#
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jFNs=D&(
27.a general knowledge of —— 初步了解―――的情况 k4F"UG-`
28.a more knowledge of—— 进一步了解的情况 *&dW\fx
29.the prior year‘s working papers 以前年度工作底稿 [bi3%yWh
30.minutes of meeting 会议纪要 ]O7.ss/2
31.business risks 经营风险 ;?L!1wklA
32.appropriateness 适当性 }L$Xb2^l
33.accounting estimate 会计估计 W93JY0Ls9|
34.management representations 管理层声明 q
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35.going concern assumption 持续经营假设 Rw/JPC"
36.audit plan 审计计划 [71#@^ye
37.significant audit areas 重点审计领域 Y(
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38.error 错误 ,v}?{pc
39.fraud舞弊 "h;;.Y8e
40.modified or additional procedures 修改或追加审计程序 BU]WN7]D$
41.misappropriation of assets 侵占资产 $D/bU lFx
42.transactions without substance 虚假交易 aq0iNbv@
43.unusual pressures 异常压力 Dz8:;$/
44.the suspected noncompliance 涉嫌存在违法行为
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45.materialiy 重要性 si^4<$Nr%j
46.exceed the materiality level 超过重要性水平 5Q$r@&qp
47.approach the materiality level 接近重要性水平 &8Jg9#
48.an acceptably low level 可接受水平 iJZ|[jEDV
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 uh5Pn#da^
50.misstatements or omissions 错报或漏报 ]/o12pI
51.aggregate 总计 oGJ*Rn)Z
52.subsequent events 期后事项 rWFcIh5
53.adjust the financial statements 调整财务报表 ovDJ{3L6O
54.perform additional audit procedures 实施追加的审计程序 5i4V 5N>3
55.audit risk 审计风险 AvrL9D
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 xI@$aTGq
58.material misstatement 重大的错报 0eqi1;$b]
59.tolerable misstatement 可容忍错报 Xb=2/\}|f
60.the acceptable level of detection risk 可接受的检查风险 -3G 4vRIo
61.assessed level of material misstatement risk 重大错报风险的评估水平 H}sS4[z
62.simall business 小规模企业 <}EV*`w4
63.accounting system 会计系统 '_.q_Tf-^
64.test of control 控制测试 5?5-;H
65.walk-through test 穿行测试 #*Yi4Cn<
66.communication 沟通 U/X|i /
67.flow chart 流程图 $(@o$%d
68.reperformance of internal control 重新执行 QE45!Zg
69.audit evidence 审计证据 cPq Dsl3
70.substantive procedures 实质性程序 G`]v_`>
71.assertions 认定 &2io^AP
72.esistence 存在 &c!j`86y*
73.occurrence 发生 }XX~
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74.completeness 完整性 {Ax)
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75.rights and obligations 权利和义务 =My}{n[
76.valuation and allocation 计价和分摊 %XP_\lu]
77.cutoff 截止 _{LN{iqDv
78.accuracy 准确性 Uvjdx(fY[a
79.classification 分类 M5GY>3P$c
80.inspection 检查 j3x^<a\gJ
81.supervision of counting 监盘
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82.observation 观察 V#'26@@
83.confirmation 函证 bBUbw *DF)
84.computation 计算 >=-
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85.analytical procedures 分析程序 cOSxg=~>u
86.vouch 核对 9VoDhsKk
87.trace 追查 m~)Fr8Wh6
88.audit sampling 审计抽样 oA4D\rn8"
89.error 误差 <w0NPrS]
90.expected error 预期误差 Em e'Gk
91.population 总体 kmm
92.sampling risk 抽样风险 iNod</+"K
93.non- sampling risk 非抽样风险 P%zH>K
94.sampling unit 抽样单位 :+~KPn>w5
95.statistical sampling 统计抽样 1~}m.ER
96.tolerable error 可容忍误差 hLb;5u&!kW
97.the risk of under reliance 信赖不足风险 vk
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98.the risk of over reliance 信赖过度风险 $; Q$W9+
99.the risk of incorrect rejection 误拒风险 #TMm#?lC
100. the risk of incorrect acceptance 误受风险 '[Mlmgc5
101.working trial balance 试算平衡表 Vbg10pV0
102.index and cross-referencing 索引和交叉索引 (
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103.cash receipt 现金收入 EY+/.=$x
104.cash disbursement 现金支出 Ts|--,
105.bank statement 银行对账单 !p}`kG
106.bank reconciliation 银行存款余额调节表 51I|0ly
107.balance sheet date 资产负债表日 @S`$C
108.net realizable value 可变现净值 C%giv9a
109.storeroom 仓库 _&8O~8tW
110.sale invoice 销售发票 iO!27y
111.price list 价目表 5Z/yhF.{
112.positive confirmation request 积极式询证函 FH)t:!#
113.negative confirmation request 消极式询证函 TT'Ofvdc
114.purchase requisition 请购单 N>+ P WE$
115.receiving report 验收报告 7#QLtU
116.gross margin 毛利 i 3m3zXt
117.manufacturing overhead 制造费用 _i5mC,OffN
118.material requisition 领料单 v`y6y8:>
119.inventory-taking 存货盘点 }$o*
120.bond certificate 债券 k*5'L<&
121.stock certificate 股票 =EQJqj1T
122.audit report 审计报告 "r
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123.entity 被审计单位 {jvOHu
124.addressee of the audit report 审计报告的收件人 z5x _fAT(
125.unqualified opinion 无保留意见 _eGT2,D5r
126.qualified opinion 保留意见 M70c{s`w5
127.disclaimer of opinion 无法表示意见 $tI]rU
128.adverse opinion 否定意见 gX[|;IZ0o
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A (1)ABC 作业基础成本计算 <"W?<VjO
A (2)absorbed overhead 已吸收制造费用 l
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A (3)absorption costing 吸收成本计算 K*~]fy
A (4)account 账户,报表 lWW+5
A (5)accounting postulate 会计假设 / /'Tck
A (6)accounting series release 会计公告文件 p8Iw!HE
A (7)accounting valuation 会计计价 >*I N
A (8)account sale 承销清单 nSS>\$
A (9)accountability concept 经营责任概念 h;-a`@rO ;
A (10)accountancy 会计职业 zbNA\.y
A (11)accountant 会计师 wu A^'T
A (12)accounting 会计 -
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A (13)agency cost 代理成本 @5WgqB
A (14)accounting bases 会计基础 X 7=f
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A (15)accounting manual 会计手册 zF8'i=b&
A (16)accounting period 会计期间 qz 9tr
A (17)accounting policies 会计方针 -T7%dLHY
A (18)accounting rate of return 会计报酬率 0n.S,3|
A (19)accounting reference date 会计参照日 \i!Son.<
A (20)accounting reference period 会计参照期间 EFAGP${F
A (21)accrual concept 应计概念 l[ne/O
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A (22)accrual expenses 应计费用 XAPYpBgm
A (23)acid test ration 速动比率(酸性测试比率) n"6;\
A (24)acquisition 购置 3\AM=`
A (25)acquisition accounting 收购会计 9}5K6aQ
A (26)activity based accounting 作业基础成本计算 9IA$z\<<w
A (27)adjusting events 调整事项 A3HF,EG
A (28)administrative expenses 行政管理费 i(*I@ku
A (29)advice note 发货通知 '_dzcN,z
A (30)amortization 摊销 M`vyTuO3SO
A (31)analytical review 分析性检查 \ p4*$
A (32)annual equivalent cost 年度等量成本法 %r;w;`/hA
A (33)annual report and accounts 年度报告和报表
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A (34)appraisal cost 检验成本 JQ@fuo %
A (35)appropriation account 盈余分配账户 !Vheq3"q/
A (36)articles of association 公司章程细则 9I`Y-D
A (37)assets 资产 ahJ1n<
A (38)assets cover 资产保障 Y#
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A (39)asset value per share 每股资产价值 ub
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A (40)associated company 联营公司 DdSSd@,x*
A (41)attainable standard 可达标准 MAqLIf<G
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A (42)attributable profit 可归属利润 o%[U
A (43)audit 审计 e'2Y1h
A (44)audit report 审计报告 PmR* }Aw
A (45)auditing standards 审计准则 e}0:"R%E
A (46)authorized share capital 额定股本 )4R:)-"f
A (47)available hours 可用小时 [I l~K
A (48)avoidable costs 可避免成本 WZZ4]cC
B (49)back-to-back loan 易币贷款 #eK=
B (50)backflush accounting 倒退成本计算 [mUBHYD7OI
B (51)bad debts 坏帐 +Llo81j&
B (52)bad debts ratio 坏帐比率 C5W>W4EM
B (53)bank charges 银行手续费 %+-C3\'
B (54)bank overdraft 银行透支 Lq (ZcEKo
B (55)bank reconciliation 银行存款调节表 v>A=2i*j
B (56)bank statement 银行对账单 &<5+!cV=
B (57)bankruptcy 破产 Kmz7c|
B (58)basis of apportionment 分摊基础 FJNF%a)x2I
B (59)batch 批量 GX&b;N
B (60)batch costing 分批成本计算 @
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B (61)beta factor B(市场)风险因素 ]XA4;7
B (62)bill 账单 %UZVb V
B (63)bill of exchange 汇票 &\C [@_
B (64)bill of landing 提单 .>pgU{C
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B (65)bill of materials 用料预计单 UsQ4~e 4-
B (66)bill payable 应付票据 w
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B (67)bill receivable 应收票据 GiFXX
B (68)bin card 存货记录卡 |J0Q,F]T
B (69)bonus 红利 DJ@|QQ
B (70)book-keeping 薄记 6rN(_Oi-
B (71)Boston classification 波士顿分类 {g6Qv-
B (72)breakeven chart 保本图 |o<8}Nja6
B (73)breakeven point 保本点 a
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B (74)breaking-down time 复位时间 rw7_5l
B (75)budget 预算 4~
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B (76)budget center 预算中心 &<pKx!
B (77)budget cost allowance 预算成本折让 3WY$WRv
B (78)budget manual 预算手册 ?7MqeR4/E
B (79)budget period 预算期间 !xIm2+:(
B (80)budgetary control 预算控制 Xz 4 x
B (81)budgeted capacity 预算生产能力 5 BtX63
B (82)burden 制造费用 Jb["4X;h
B (83)business center 经营中心 xI*#(!x"G
B (84)business entity 营业个体 !0,Mp@ j/
B (85)business unit 经营单位 h*B|fy4K9U
B (86)buy-out management 管理性购买产权 ULH0'@BJ
B (87)by-product 副产品 ul f2vD
C (88)called-up share capital 催缴股本 =*vMA#e
C (89)capacity 生产能力 -fI@])$9J
C (90)capacity ratios 生产能力比率 %wptZ"2M
C (91)capital 资本 VOTv?Vf
C (92)capital assets pricing model资本资产计价模式 'R<&d}@P*#
C (93)capital commitment 承诺资本 efP&xk
C (94)capital employed 已运用的资本 Mg,:UC:
C (95)capital expenditure 资本支出 3jH \yXj
C (96)capital expenditureauthorization 资本支出核准 'CZa3ux
C (97)capital expenditure control 资本支出控制 X>YsQrK(ig
C (98)capital expenditure proposal资本支出申请 _ee
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C (99)capital funding planning 资本基金筹集计划 Z?Hs@j
C (100)capital gain 资本收益 h].~# *
C (101)capital investment appraisal资本投资评估 KInk^`C/H
C (102)capital maintenance 资本保全 YC_5YY(k
C (103)capital resource planning 资本资源计划 ?ULo&P[
C (104)capital surplus 资本盈余 Sn4[3JV $l
C (105)capital turnover 资本周转率 4_ v]O
C (106)card 记录卡 9[c%J*r
C (107)cash 现金 wa=uUM_4u^
C (108)cash account 现金账户 "1`Oh<={b
C (109)cash book 现金账薄 >gwz,{
C (110)cash cow 金牛产品 ((tv2
C (111)cash flow 现金流量 hN2:d1f0
C (112)cash discounted 现金贴现 K_?W\Yg
C (113)cash flow budget 现金流量预算 |t
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C (114)cash flow statement 现金流量表 ~ 9)"!
C (115)cash ledger 现金分类账 obrl#(\P
C (116)cash limit 现金限额 mI*[>#q>
C (117)CCA 现时成本会计 !o=U19)
C (118)center 中心 |2\{z{?
C (119)changeover time 变更时间 cKb)VG^
C (120)chartered entity 特许经济个体 -<v~snq'
C (121)cheque 支票 e!Y0-=?nf#
C (122)cheque register 支票登记薄 jcNT<}k
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C (123)coin analysis 零钱分类 iy.2A!f^.
C (124)classification 分类 /&F,V+x
C (125)clock card 工时卡 '0y9M
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C (126)code 代码 VvFC -r,=G
C (127)commitment accounting 承诺确认会计 )irRO 8
C (128)common cost 共同成本 rqPFU6
C (129)company limited byguarantee 有限担保责任公司 >>aq,pH
C (130)company limited shares 股份有限公司 )[mwP.T=
C (131)competitive position 竞争能力状况 [gy*`@w
C (132)concept 概念 X|0R=n]
C (133)conglomerate 跨行业企业 {~|OE-X][
C (134)consistency concept 一致性概念
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C (135)consolidated accounts 合并报表 >9RD_QG7
C (136)consolidation accounting 合并会计 Q+b
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C (137)consortium 财团 p ~noM/*2r
C (138)contingency plan 应急计划 6 3`{.yZ*z
C (139)contingent liabilities 或有负债 o?1
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C (140)continuous operation 连续生产 .s+aZwTMT
C (141)contra 抵消 322jR4QGr
C (142)contract cost 合同成本 `qd+f{Q
C (143)contract costing 合同成本计算 \AL
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C (144)contribution 贡献毛益 +xc'1id@[
C (145)contribution centre 贡献中心 `wF8k{Pb
C (146)contribution chart 贡献图 n,$IfC"
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 ) ri}nL.
C (148)contribution to salesration 贡献毛益对销售比率 VJ ^dY;
C (149)control 控制 <mi-}s
C (150)control account 控制帐户 OHiQ7#y
C (151)control limits 控制限度 z'uK3ng\hH
C (152)controllability concept 可控制概念 U=h
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C (153)controllable cost 可控制成本 %dQxJMwj
C (154)conversion cost 加工成本 5~mh'<:
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 "4vy lHIo
C (156)corporate appraisal 公司评估 s
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C (157)corporate planning 公司计划 3~nnCR[R
C (158)corporate social reporting 公司社会报告 *tm0R> ?!
C (159)corporation 股份公司 1x,[6H
C (160)cost 成本 /mp*>sNr6
C (161)cost account 成本帐户 ui
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C (162)cost accounting 成本会计 3%.#}O,(
C (163)cost accounting manual 成本手册 DJgTA]$&
C (164)cost accounts calendar 成本报表的日历时间 lA>D
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C (165)cost adjustment 成本调整 5@^ dgq
C (166)cost allocation 成本分配
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C (167)cost apportionment 成本分摊 LM&y@"wfm
C (168)cost attribution 成本归属 }$bF
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C (169)cost audit 成本审计 J|&JD?
C (170)cost behaviour 成本性态 #j *d^j&
C (171)cost benefit analysis 成本效益分析 gJ2>(k03y
C (172)cost center 成本中心 G7N|
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C (173)cost driver 成本动因