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注会《审计》英语常用词汇 GNZQj8
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1.audit 审计 C3G?dZKv
2
2.attestation 鉴证 P`-(08t
3.credibility 可信赖程度 E$F)z
4.audit of financial statements 财务报表审计 .: 87B=
5.agreed-upon procedures 执行商定程序 :>F:G%(DK
6.high levels of assurance 高水平保证 dn:g_!]p
7.compilation 编制 v\n!Li H
8.reliability 可靠性 v9x $`
9.relevance 相关性 YV.*8'*
10.professional skepticism 职业谨慎 8p-5.GU)<e
11.objectivity 客观性 ^Ac0#oX]M
12. professional competence 专业胜任能力 / (W{`
13.Senior/CPA-in-charge 项目经理 BXZ( %tnY
14.audit engagement letter 业务约定书 f*NtnD=rJ
15.recurring audit 连续审计 FGy7KVR
16.the client 委托人 K)_0ej~C
17.change CPA 更换注册会计师 O<L/m[]
18.the existing CPA 现任注册会计师 TG{=~2
19.the successor CPA 后任注册会计师 }{bO~L7
20.the preceding CPA前任注册会计师 U87VaUr
21.issue the audit report 出具审计报告 !`=r('l
22.expert 专家 #U"\v7C{n
23.the board of directors 董事会 jdXkU
24.knowledge of the entity‘ s business 了解被审计单位情况 ;yBq'_e3
25.assess material misstatement risks评估重大错报风险 ?r
k3oa-
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Y^2Ma878
27.a general knowledge of —— 初步了解―――的情况 :}+U?8/"7
28.a more knowledge of—— 进一步了解的情况 >J.a,!
29.the prior year‘s working papers 以前年度工作底稿 y;;^o6Gnw
30.minutes of meeting 会议纪要 hy
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31.business risks 经营风险 i:qc2#O:J
32.appropriateness 适当性 ,y:q]PR
33.accounting estimate 会计估计 8%arA"#S
34.management representations 管理层声明 qW?^_
35.going concern assumption 持续经营假设 n
Fw&vR/q
36.audit plan 审计计划 WuSRA<{P
37.significant audit areas 重点审计领域 ;9,Ll%Lk<
38.error 错误 68;,hS*|6
39.fraud舞弊 )K8
JDP
40.modified or additional procedures 修改或追加审计程序 XL EA|#
41.misappropriation of assets 侵占资产 ]L}<Y9)t
42.transactions without substance 虚假交易 |Ro\2uSr
43.unusual pressures 异常压力 g RSM~<
44.the suspected noncompliance 涉嫌存在违法行为 A`#5pGR
45.materialiy 重要性 ds5<4SLj
46.exceed the materiality level 超过重要性水平 =1VY/sv
47.approach the materiality level 接近重要性水平 CSt6}_c!
48.an acceptably low level 可接受水平 B 8C3LP}?
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Nf<([8v;t
50.misstatements or omissions 错报或漏报 @B7;
51.aggregate 总计 C
[=/40D
52.subsequent events 期后事项 fCx~K' UWn
53.adjust the financial statements 调整财务报表 "O9uz$
54.perform additional audit procedures 实施追加的审计程序 5IVASqY
p
55.audit risk 审计风险 "N7C7`izc
56.detection risk 检查风险 e] **Z,Z
57.inappropriate audit opinion 不适当的审计意见 x*Z"~'DI
58.material misstatement 重大的错报 B7?784{x,
59.tolerable misstatement 可容忍错报 3zs~Y3M?i
60.the acceptable level of detection risk 可接受的检查风险 \DeZY97p%
61.assessed level of material misstatement risk 重大错报风险的评估水平 X+P3a/T
62.simall business 小规模企业 P/M*XUG.
63.accounting system 会计系统 wQPjo!FEX
64.test of control 控制测试 bL
swq
65.walk-through test 穿行测试 2s|[!:L5
66.communication 沟通 /vsQ <t;~
67.flow chart 流程图 y])xP%q2O
68.reperformance of internal control 重新执行 (VC{#^2l
69.audit evidence 审计证据
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70.substantive procedures 实质性程序 Vwm\a]s
71.assertions 认定 XImb"
7|
72.esistence 存在 WXO@oZ!
73.occurrence 发生 f{*G%
74.completeness 完整性 ApU5,R0
75.rights and obligations 权利和义务 !Aj_r^[X`
76.valuation and allocation 计价和分摊 42Kzdo|}
77.cutoff 截止 5x=tOR/h
78.accuracy 准确性 MJ}VNv|S
79.classification 分类 DX4
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80.inspection 检查 @
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81.supervision of counting 监盘 O?8G
82.observation 观察 D?X97jNm
83.confirmation 函证 ]C5JP~#z
84.computation 计算 )7c^@I;7
85.analytical procedures 分析程序 A6TNtXk
86.vouch 核对 uysGOyi<u
87.trace 追查 &W".fRH_O
88.audit sampling 审计抽样 3<'SnP3mY
89.error 误差 RX7,z.9@'O
90.expected error 预期误差 j&Z:|WniK
91.population 总体 BR"*-$u0;
92.sampling risk 抽样风险 i&"I/!3Q@
93.non- sampling risk 非抽样风险 =_.Zv
94.sampling unit 抽样单位 l ^\5Jr03
95.statistical sampling 统计抽样 }tc,3>/
96.tolerable error 可容忍误差 ^[^uDE
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97.the risk of under reliance 信赖不足风险 V1#/+~
98.the risk of over reliance 信赖过度风险 lyv9eM
99.the risk of incorrect rejection 误拒风险 "F)7!e
100. the risk of incorrect acceptance 误受风险 7<-D_$SrU
101.working trial balance 试算平衡表 l3l[jDa, 2
102.index and cross-referencing 索引和交叉索引 NZdQz
103.cash receipt 现金收入 U/0NN>V
104.cash disbursement 现金支出 X$PT-~!a
105.bank statement 银行对账单 #l8CUg~Uj
106.bank reconciliation 银行存款余额调节表 nCXIWLw
107.balance sheet date 资产负债表日 r&Za*TD^
108.net realizable value 可变现净值 _y5b>+
109.storeroom 仓库 b>I -4
110.sale invoice 销售发票 2JtGS-t
111.price list 价目表 "o=h /q5&
112.positive confirmation request 积极式询证函 NWX~@Rg
113.negative confirmation request 消极式询证函 1c?,= ;>
114.purchase requisition 请购单 63-`3R?;
115.receiving report 验收报告 F}i rCi47c
116.gross margin 毛利 s^3t
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117.manufacturing overhead 制造费用 GD~3RnGQ{
118.material requisition 领料单 4/Ok/I
119.inventory-taking 存货盘点 +>c)5Jih
120.bond certificate 债券 3vVhE,1N
121.stock certificate 股票 |$7!u DU8
122.audit report 审计报告 %oC]Rpdu
123.entity 被审计单位 >.J68x
124.addressee of the audit report 审计报告的收件人 L=zeFn
125.unqualified opinion 无保留意见 N#]f?6*R
126.qualified opinion 保留意见 9OXrz}8C
127.disclaimer of opinion 无法表示意见
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128.adverse opinion 否定意见 ]#S.L'
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A (1)ABC 作业基础成本计算 '<6Gz
7O
A (2)absorbed overhead 已吸收制造费用 VaSw}q/o:/
A (3)absorption costing 吸收成本计算 P#rwYPww\
A (4)account 账户,报表 jVk|(
A (5)accounting postulate 会计假设 ^vsOlA(4
A (6)accounting series release 会计公告文件 q:1 1XPP
A (7)accounting valuation 会计计价 Gash
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A (8)account sale 承销清单 |~v($ c
A (9)accountability concept 经营责任概念 e`#Gq0}8
A (10)accountancy 会计职业 [9aaHf@'
A (11)accountant 会计师 iT9cw`A^%
A (12)accounting 会计 *.voN[$~
A (13)agency cost 代理成本 -aKL
78
A (14)accounting bases 会计基础 +zz9u?2C`
A (15)accounting manual 会计手册 Mr/^V,rA
A (16)accounting period 会计期间 +<bq@.x
A (17)accounting policies 会计方针 O&d(FJZ
A (18)accounting rate of return 会计报酬率 )bw>)&)b`
A (19)accounting reference date 会计参照日 ((;9%F:/$
A (20)accounting reference period 会计参照期间 ^D oJ='&
A (21)accrual concept 应计概念 nGX~G^mZ
A (22)accrual expenses 应计费用 ;@v7AF6Hq
A (23)acid test ration 速动比率(酸性测试比率) ]DC]=F.
A (24)acquisition 购置 :M|bw{P*
A (25)acquisition accounting 收购会计 ,ulNap"R
A (26)activity based accounting 作业基础成本计算 rw_&t>Ri;
A (27)adjusting events 调整事项 /x-Ja[kL
A (28)administrative expenses 行政管理费 YVu8/D@ o
A (29)advice note 发货通知 3S'V>:
A (30)amortization 摊销 ) : Q5u6
A (31)analytical review 分析性检查 %
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A (32)annual equivalent cost 年度等量成本法 |[k6
X=5
A (33)annual report and accounts 年度报告和报表 9OT2yCT
A (34)appraisal cost 检验成本 V!"^6)
A (35)appropriation account 盈余分配账户 Ldir'FW
A (36)articles of association 公司章程细则 ]~kqPw<R
A (37)assets 资产 t#Yyo$9
A (38)assets cover 资产保障 zL)S,
A (39)asset value per share 每股资产价值 lh?mN3-*
A (40)associated company 联营公司 w8FZXL
A (41)attainable standard 可达标准 R&PQ[ Xc
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A (42)attributable profit 可归属利润 -uO< ]
A (43)audit 审计 GXJ3E"_.
A (44)audit report 审计报告 ;J?^M!l2=
A (45)auditing standards 审计准则 P]dDTh~e~
A (46)authorized share capital 额定股本 }1;Ie0l=_e
A (47)available hours 可用小时 vbwEX 6
A (48)avoidable costs 可避免成本 =bv8W <#
B (49)back-to-back loan 易币贷款 nwcT8b87J
B (50)backflush accounting 倒退成本计算 \hNMTj#O
B (51)bad debts 坏帐 jGt'S{
B (52)bad debts ratio 坏帐比率 5\QNGRu"
B (53)bank charges 银行手续费 z{!wQ~
j
B (54)bank overdraft 银行透支 DB?_E{y]
B (55)bank reconciliation 银行存款调节表 ;F~GKn;}
B (56)bank statement 银行对账单 mO> [kb"V'
B (57)bankruptcy 破产 #docBsHX&s
B (58)basis of apportionment 分摊基础 (7Y :3
B (59)batch 批量 ;]nU->
B (60)batch costing 分批成本计算 ?]h+En5z8
B (61)beta factor B(市场)风险因素 \ 0<e#0-V
B (62)bill 账单 unD8h=Z2
B (63)bill of exchange 汇票 dF1Bo
B (64)bill of landing 提单 fCEd
:Kr
B (65)bill of materials 用料预计单 r% mN]?u
B (66)bill payable 应付票据 O8dDoP\F2
B (67)bill receivable 应收票据 39~fP)
B (68)bin card 存货记录卡 ;'J L$=
B (69)bonus 红利 a-%^!pN\M
B (70)book-keeping 薄记 O5k's
B (71)Boston classification 波士顿分类 !lu$WJ{M
B (72)breakeven chart 保本图 kN>d5q9b%X
B (73)breakeven point 保本点 4eIu@
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B (74)breaking-down time 复位时间 kO2im+y
B (75)budget 预算 Aoa0czC~
B (76)budget center 预算中心 G9VzVx#T#
B (77)budget cost allowance 预算成本折让 ,LzS"lmmo
B (78)budget manual 预算手册 fJ\Y
s;l[j
B (79)budget period 预算期间 p}(w"?2
B (80)budgetary control 预算控制 UI;!_C_
B (81)budgeted capacity 预算生产能力 VK`b'U&l"
B (82)burden 制造费用 Kh% x
B (83)business center 经营中心 P<2yCovn`
B (84)business entity 营业个体 k5}i^^.
B (85)business unit 经营单位 d5zzQ]|L
B (86)buy-out management 管理性购买产权 ih~c(&n0
B (87)by-product 副产品 7c;59$2(
C (88)called-up share capital 催缴股本 mX |AptND
C (89)capacity 生产能力 ~r=TVHjqi
C (90)capacity ratios 生产能力比率 [N7[%iQ%
C (91)capital 资本 KJpM?:
C (92)capital assets pricing model资本资产计价模式 ASu9c2s
C (93)capital commitment 承诺资本 m+uh6IqN./
C (94)capital employed 已运用的资本 Ho"FB|e
C (95)capital expenditure 资本支出 \LM'KD pP_
C (96)capital expenditureauthorization 资本支出核准 #c!(97l6o
C (97)capital expenditure control 资本支出控制 BY\p?79
C (98)capital expenditure proposal资本支出申请 sDbALAp
+
C (99)capital funding planning 资本基金筹集计划 v3]q2*`G#
C (100)capital gain 资本收益 C2Y&qX,
C (101)capital investment appraisal资本投资评估 RbrvY
C (102)capital maintenance 资本保全 possM'vC
C (103)capital resource planning 资本资源计划 ^5;Y
C (104)capital surplus 资本盈余 ;#Mq=Fr-SG
C (105)capital turnover 资本周转率 MGmtA(
C (106)card 记录卡 yY&(?6\{<<
C (107)cash 现金 PfuYT_p4s
C (108)cash account 现金账户 /n"A%6S
C (109)cash book 现金账薄 IndN
R:"g
C (110)cash cow 金牛产品 $6'xRUx X
C (111)cash flow 现金流量 wkd591d*
C (112)cash discounted 现金贴现 ,:L}S03k
C (113)cash flow budget 现金流量预算 0kCUz
C (114)cash flow statement 现金流量表 @cjhri|vH
C (115)cash ledger 现金分类账 0p[$8SCJ
C (116)cash limit 现金限额 (bBetX
C (117)CCA 现时成本会计 Dri1A%
C (118)center 中心 ]AHi$Xx
C (119)changeover time 变更时间 -
z|idy{
C (120)chartered entity 特许经济个体 -k<.Q=]<t
C (121)cheque 支票 p>!r[v'
C (122)cheque register 支票登记薄 8D+OF 6CM
C (123)coin analysis 零钱分类 (bT\HW%m
C (124)classification 分类 uvmNQg
C (125)clock card 工时卡 #Xn#e
C (126)code 代码 'wQ=b
C (127)commitment accounting 承诺确认会计 M(2[X/t
C (128)common cost 共同成本 v=`VDQWq
C (129)company limited byguarantee 有限担保责任公司 }7C{:H2d
C (130)company limited shares 股份有限公司 c9'#G>&h~^
C (131)competitive position 竞争能力状况 YTGup]d
C (132)concept 概念 uZQ)A,#n;
C (133)conglomerate 跨行业企业 JT:9"lmJz,
C (134)consistency concept 一致性概念 m_
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C (135)consolidated accounts 合并报表 MK"Yt<e(o
C (136)consolidation accounting 合并会计 E|5gKp-wJ
C (137)consortium 财团 ^#Wf
C (138)contingency plan 应急计划 d[o
=
C (139)contingent liabilities 或有负债 aG"UV\
C (140)continuous operation 连续生产 [S<DdTY9hZ
C (141)contra 抵消 rzO:9# d
C (142)contract cost 合同成本 ->j9(76 "
C (143)contract costing 合同成本计算 -|3U0:'m
C (144)contribution 贡献毛益 7)a=B! 8M
C (145)contribution centre 贡献中心 :s$9#}hw,
C (146)contribution chart 贡献图 )v|a:'%K_
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 {?j|]j
C (148)contribution to salesration 贡献毛益对销售比率 ;pU LJ}rDb
C (149)control 控制 60p1.;'/a
C (150)control account 控制帐户 yDyq. -Q
C (151)control limits 控制限度 c/hml4
C (152)controllability concept 可控制概念 z.jGVF4
C (153)controllable cost 可控制成本 xw=B4u'z
C (154)conversion cost 加工成本 @L~y%#
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 t>25IJG
C (156)corporate appraisal 公司评估 6?KsH;L9
C (157)corporate planning 公司计划 F.\]Hqq
C (158)corporate social reporting 公司社会报告 nTHP~]
C (159)corporation 股份公司 4$|G$h
C (160)cost 成本 8l}|.Q#--
C (161)cost account 成本帐户 9:kb0oBa?l
C (162)cost accounting 成本会计 >PYe"
C (163)cost accounting manual 成本手册 d[S!e`,iD
C (164)cost accounts calendar 成本报表的日历时间 %V+,#
C (165)cost adjustment 成本调整 `V?{
C (166)cost allocation 成本分配 pa\]@;P1
C (167)cost apportionment 成本分摊 _ WSJg1
C (168)cost attribution 成本归属 t /47lYN)
C (169)cost audit 成本审计 )pvZM?
C (170)cost behaviour 成本性态 s0`uSQ2X
C (171)cost benefit analysis 成本效益分析 (nc fR
C (172)cost center 成本中心 4,aBNuxWd
C (173)cost driver 成本动因