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注会《审计》英语常用词汇 &^e%gU8!\
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1.audit 审计 TEl:;4
2.attestation 鉴证 _^Lv8a3(O
3.credibility 可信赖程度 LRBcW;.Su
4.audit of financial statements 财务报表审计 a'w~7y!}
5.agreed-upon procedures 执行商定程序 Tl=cniy]
6.high levels of assurance 高水平保证 cZKK\hf<
7.compilation 编制 |du@iA]dP
8.reliability 可靠性 +MPM^ m
9.relevance 相关性 hK9Trr wau
10.professional skepticism 职业谨慎 e{8z1t20:
11.objectivity 客观性 0Vv6B2<
12. professional competence 专业胜任能力 ([zt}uf
13.Senior/CPA-in-charge 项目经理 pv&:N,p
14.audit engagement letter 业务约定书 hK"hMyH^
15.recurring audit 连续审计 iph>"b$D
16.the client 委托人 `HvU_ja;
17.change CPA 更换注册会计师 2bxkZS]
18.the existing CPA 现任注册会计师 jq#_*&Eg]
19.the successor CPA 后任注册会计师 !)RND 6.
20.the preceding CPA前任注册会计师 @\v,
21.issue the audit report 出具审计报告 ZzLmsTtzIu
22.expert 专家 1a3r
A
23.the board of directors 董事会 Etty{r
}
24.knowledge of the entity‘ s business 了解被审计单位情况 8<M'~G%CEq
25.assess material misstatement risks评估重大错报风险 mdvooJ
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 R
km1fYf
27.a general knowledge of —— 初步了解―――的情况 -4`Wkkhu
28.a more knowledge of—— 进一步了解的情况 6 ]W!>jDc
29.the prior year‘s working papers 以前年度工作底稿 xc[@lr
30.minutes of meeting 会议纪要 Q[_{:DJA
31.business risks 经营风险 Xn-GSW3{
32.appropriateness 适当性 C{!L +]/
33.accounting estimate 会计估计 Zpg/T K
34.management representations 管理层声明 S
V16]Vc
35.going concern assumption 持续经营假设 "P HkbU
36.audit plan 审计计划 PHl{pE*
37.significant audit areas 重点审计领域 b{<qt})
38.error 错误 S!<
YVQq
39.fraud舞弊 M3@Wb@
40.modified or additional procedures 修改或追加审计程序 G\G TS}u[
41.misappropriation of assets 侵占资产 i`/_^Fndyu
42.transactions without substance 虚假交易 B1 T:c4:N
43.unusual pressures 异常压力 24PE
t%2
44.the suspected noncompliance 涉嫌存在违法行为 3TqC.S5+
45.materialiy 重要性 K[0.4+
46.exceed the materiality level 超过重要性水平 ;LE4U OK
47.approach the materiality level 接近重要性水平 u
Jy1 vI
48.an acceptably low level 可接受水平 *LpEH,J
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 !
!Z#'Wq
50.misstatements or omissions 错报或漏报 0UZ>y/
C)=
51.aggregate 总计 zbK=yOIOd
52.subsequent events 期后事项 k\$))<3
53.adjust the financial statements 调整财务报表 Ig75bZz
54.perform additional audit procedures 实施追加的审计程序 gRv5l3k
55.audit risk 审计风险 n/#zx:d?
56.detection risk 检查风险 t!RR5!
57.inappropriate audit opinion 不适当的审计意见 `<!Nk^2ap
58.material misstatement 重大的错报 /y lO["<Q
59.tolerable misstatement 可容忍错报
ZC 7R f
60.the acceptable level of detection risk 可接受的检查风险 6nh!g
61.assessed level of material misstatement risk 重大错报风险的评估水平 XlUM ~(7+v
62.simall business 小规模企业 OJiW@Z_\
63.accounting system 会计系统 yQE|FbiA
64.test of control 控制测试 j78WPG
65.walk-through test 穿行测试 hc
OT+L>
66.communication 沟通 E^w2IIw
67.flow chart 流程图 i2KN^"v?N
68.reperformance of internal control 重新执行
WV&T
69.audit evidence 审计证据 iSu7K&X9q
70.substantive procedures 实质性程序 OV3l)73?t
71.assertions 认定 's>
72.esistence 存在 >
p#` %S
73.occurrence 发生 f =@'F=
74.completeness 完整性 52?zBl`|
75.rights and obligations 权利和义务 k#Qav1_
76.valuation and allocation 计价和分摊 /5Aum?~
77.cutoff 截止 g^|}e?
78.accuracy 准确性 H'k $<S
79.classification 分类 {T4F0fu[eR
80.inspection 检查 6 "fYSn>
81.supervision of counting 监盘 't:$Lx
82.observation 观察 li'h&!|]
83.confirmation 函证 `i5U&K. 7
84.computation 计算 it]im
85.analytical procedures 分析程序 EdFCaW}""
86.vouch 核对 {y)O?9q
87.trace 追查 Yt&Isi
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88.audit sampling 审计抽样 I?`}h}7.
89.error 误差 hkV;(Fr&z
90.expected error 预期误差 O b'B?
91.population 总体 xIu#
92.sampling risk 抽样风险 K"u-nroHW
93.non- sampling risk 非抽样风险 R<.<wQ4I
94.sampling unit 抽样单位 Pyh+HD\
95.statistical sampling 统计抽样 wZ6D\I
96.tolerable error 可容忍误差 d 90
97.the risk of under reliance 信赖不足风险 vD<6BQR
98.the risk of over reliance 信赖过度风险 &*2\1;1tB
99.the risk of incorrect rejection 误拒风险 Xi$( U8J_
100. the risk of incorrect acceptance 误受风险 MMlryn||1
101.working trial balance 试算平衡表 HJ#3wk "W
102.index and cross-referencing 索引和交叉索引 D4,kGU@
103.cash receipt 现金收入 K$v
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104.cash disbursement 现金支出 e_'/4
n
105.bank statement 银行对账单 3ARvSz@5
106.bank reconciliation 银行存款余额调节表 6v8HR}iK
107.balance sheet date 资产负债表日 J{>9ctN
108.net realizable value 可变现净值 \f| Hk*@
109.storeroom 仓库 U%%fKL=S
110.sale invoice 销售发票 ;W%nBdE6|
111.price list 价目表 $VEG1]/svp
112.positive confirmation request 积极式询证函 ^(z
7?T
113.negative confirmation request 消极式询证函 0XouHU
114.purchase requisition 请购单 EUBJnf:q
115.receiving report 验收报告 TdGda'C
116.gross margin 毛利 :QKxpHi
117.manufacturing overhead 制造费用 wEju`0#;
118.material requisition 领料单 |OW/-&)
119.inventory-taking 存货盘点 48%-lkol)
120.bond certificate 债券 #I>
c$dd
121.stock certificate 股票 d4ANh+}X"_
122.audit report 审计报告 B
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123.entity 被审计单位 \s_lB~"P!3
124.addressee of the audit report 审计报告的收件人 6cR}Mm9Hx3
125.unqualified opinion 无保留意见 <JtH
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126.qualified opinion 保留意见 L8OW@)|
127.disclaimer of opinion 无法表示意见 Pd
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128.adverse opinion 否定意见 zED#+-7
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A (1)ABC 作业基础成本计算 NUxOU>f
A (2)absorbed overhead 已吸收制造费用 =^liong0
A (3)absorption costing 吸收成本计算 =BD} +(3
A (4)account 账户,报表 a=ye!CN^
A (5)accounting postulate 会计假设 -64@}Ts*?
A (6)accounting series release 会计公告文件 R7)\wP*l5
A (7)accounting valuation 会计计价 'I$-h<W
A (8)account sale 承销清单 5x$/.U
A (9)accountability concept 经营责任概念 mjgwU8'![
A (10)accountancy 会计职业 0e./yPTT
A (11)accountant 会计师 [3$L}m
A (12)accounting 会计 <//82j+px
A (13)agency cost 代理成本 H~Z$ pk%
A (14)accounting bases 会计基础 y{
&k`H
A (15)accounting manual 会计手册
$;O-1# ]
A (16)accounting period 会计期间 vjo@aY.x
A (17)accounting policies 会计方针 3[q&%Z.
A (18)accounting rate of return 会计报酬率 un*Ptc2%
A (19)accounting reference date 会计参照日 IZ){xI
A (20)accounting reference period 会计参照期间 8aDSRfv*
A (21)accrual concept 应计概念 N$'/J-^
A (22)accrual expenses 应计费用 2Y~UeJ_\Lq
A (23)acid test ration 速动比率(酸性测试比率) !Cqm=q{K
A (24)acquisition 购置 '5^$v{
A (25)acquisition accounting 收购会计 z+@CzHCN
A (26)activity based accounting 作业基础成本计算 jM<=>P
A (27)adjusting events 调整事项 0[A4k:
A (28)administrative expenses 行政管理费 9NUft
8QB
A (29)advice note 发货通知 FEOr'H<3x
A (30)amortization 摊销 ^3>Qf
A (31)analytical review 分析性检查 T6/d[SH>
A (32)annual equivalent cost 年度等量成本法 VSm[80iR0
A (33)annual report and accounts 年度报告和报表 !v/j*'L<M}
A (34)appraisal cost 检验成本 '(ZJsw
A (35)appropriation account 盈余分配账户 *[
' n8Z
A (36)articles of association 公司章程细则 CMQlxX?
A (37)assets 资产 tKr.{#)
A (38)assets cover 资产保障 A%Ov.~&\G
A (39)asset value per share 每股资产价值 }Iyr u3M][
A (40)associated company 联营公司 ^Rel-=Z$B
A (41)attainable standard 可达标准 yQP!Vt^
!yUn|v>&p
A (42)attributable profit 可归属利润 Drn{ucIs
A (43)audit 审计 V)pn)no'V
A (44)audit report 审计报告 25bbuhss
A (45)auditing standards 审计准则 f82$_1s^
A (46)authorized share capital 额定股本 W|~Jl7hs8Q
A (47)available hours 可用小时 |_<'qh
A (48)avoidable costs 可避免成本 gzHMZ/31
B (49)back-to-back loan 易币贷款 <V> [H7
B (50)backflush accounting 倒退成本计算 *.'9 eC0s
B (51)bad debts 坏帐 {c
82bFiv
B (52)bad debts ratio 坏帐比率 os:/
-A_m
B (53)bank charges 银行手续费 A$6T)
B (54)bank overdraft 银行透支 {"^LUw8fd
B (55)bank reconciliation 银行存款调节表 a'NxsByG]s
B (56)bank statement 银行对账单 jruXl>T!U
B (57)bankruptcy 破产 \BRxdK'
B (58)basis of apportionment 分摊基础 `5HFRgL`.
B (59)batch 批量 Mx
-? &
B (60)batch costing 分批成本计算 96V@+I
B (61)beta factor B(市场)风险因素 z XI [f
B (62)bill 账单 Ou26QoT9XI
B (63)bill of exchange 汇票 %NyV2W=~X
B (64)bill of landing 提单 P M
x`
PB
B (65)bill of materials 用料预计单 -K"" 4SC2
B (66)bill payable 应付票据 xH,D
bAC;
B (67)bill receivable 应收票据 YsX&]4vzm
B (68)bin card 存货记录卡
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B (69)bonus 红利 {2A| F{7>
B (70)book-keeping 薄记 S1Z~-i*w
B (71)Boston classification 波士顿分类 o{W4@:Ib
B (72)breakeven chart 保本图 /mi9q
B (73)breakeven point 保本点 Z.4 vKO[<
B (74)breaking-down time 复位时间 S":55YQev!
B (75)budget 预算 ^)JUl!5j]C
B (76)budget center 预算中心 gY\g+df-
B (77)budget cost allowance 预算成本折让 sIM^e
B (78)budget manual 预算手册 Lip(r3
B (79)budget period 预算期间 {Df97n%h;
B (80)budgetary control 预算控制 8fG$><@
B (81)budgeted capacity 预算生产能力 ]
+U:8*
B (82)burden 制造费用 3`Ug]<m
B (83)business center 经营中心 qD/GYqvm
B (84)business entity 营业个体 5l(8{,NDt
B (85)business unit 经营单位 )2nx5"
B (86)buy-out management 管理性购买产权 $uPM.mPFE
B (87)by-product 副产品 {r.KY
C (88)called-up share capital 催缴股本 nV[0O8p2Md
C (89)capacity 生产能力 "e3T;M+
C (90)capacity ratios 生产能力比率 34D7qR
C (91)capital 资本 v$WH#;(\
C (92)capital assets pricing model资本资产计价模式 ].TAZ-4s
C (93)capital commitment 承诺资本 zeC@!,l H
C (94)capital employed 已运用的资本 o@6hlLr
C (95)capital expenditure 资本支出 1WTDF
C (96)capital expenditureauthorization 资本支出核准 )s#NQ.T[
C (97)capital expenditure control 资本支出控制 T>~D(4r|pS
C (98)capital expenditure proposal资本支出申请 tny^sG/'
C (99)capital funding planning 资本基金筹集计划 hc2AGeZr
C (100)capital gain 资本收益 $!'S7;*uW
C (101)capital investment appraisal资本投资评估 W[$GB_A)
C (102)capital maintenance 资本保全 3d1$w
C (103)capital resource planning 资本资源计划 #mK/xbW
C (104)capital surplus 资本盈余 A`#/:O4|f
C (105)capital turnover 资本周转率 Y=NXfTc
C (106)card 记录卡 p aQ"[w
C (107)cash 现金 (O[:-Aqm
C (108)cash account 现金账户 Q;V
*M
C (109)cash book 现金账薄 u|.c?fW'3
C (110)cash cow 金牛产品 o+wG69
C (111)cash flow 现金流量 WR;)
C (112)cash discounted 现金贴现 ytmFe !
C (113)cash flow budget 现金流量预算 Dc1tND$X3g
C (114)cash flow statement 现金流量表 i[+cNJ|$B0
C (115)cash ledger 现金分类账 vqeWt[W
v
C (116)cash limit 现金限额 q2$-U&
C (117)CCA 现时成本会计 sy\w ^]
C (118)center 中心 _EusY3q
C (119)changeover time 变更时间 }k{h^!fV
C (120)chartered entity 特许经济个体 RaT_5P H~g
C (121)cheque 支票 9 rMP"td
C (122)cheque register 支票登记薄 b|rMmx8vA
C (123)coin analysis 零钱分类 51)Q&,Mo#
C (124)classification 分类 3iKy>
C (125)clock card 工时卡 n[E#
K`gg'
C (126)code 代码 P3W<a4 ==
C (127)commitment accounting 承诺确认会计 mDCz=pk)
C (128)common cost 共同成本 sC<
B
C (129)company limited byguarantee 有限担保责任公司 ytDp
4x<W)
C (130)company limited shares 股份有限公司 9B&fEmgEc?
C (131)competitive position 竞争能力状况 Qf'%".*=~8
C (132)concept 概念 +=N!37+G
C (133)conglomerate 跨行业企业 lMQ_S"
C (134)consistency concept 一致性概念 #s}c
K
C (135)consolidated accounts 合并报表 7GFE5>H
C (136)consolidation accounting 合并会计 `Z'h[-2`
C (137)consortium 财团 b3vPGR
C (138)contingency plan 应急计划 w nPg ).
C (139)contingent liabilities 或有负债 0DZ}8"2
C (140)continuous operation 连续生产 17..
C (141)contra 抵消 iC.k8r+~
C (142)contract cost 合同成本 W5f|#{&L:
C (143)contract costing 合同成本计算 @:ojt$
C (144)contribution 贡献毛益 k^%Kw(/
C (145)contribution centre 贡献中心 y-1!@|l0:6
C (146)contribution chart 贡献图 rgK:ujzW!
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Q ,`R-?v
C (148)contribution to salesration 贡献毛益对销售比率 JO&~mio
C (149)control 控制 k0/S&e,*
C (150)control account 控制帐户 7gx
7NDt
C (151)control limits 控制限度 'f
"KV|
C (152)controllability concept 可控制概念 L3@upb
C (153)controllable cost 可控制成本 -aV!ZODt
C (154)conversion cost 加工成本 >Av[`1a2F
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 qb[UA5S\`
C (156)corporate appraisal 公司评估 zZhA]J
C (157)corporate planning 公司计划 01_*^iCf5
C (158)corporate social reporting 公司社会报告 Rn4Bl8z'>
C (159)corporation 股份公司 tx9;8K3
C (160)cost 成本 rZi\
C (161)cost account 成本帐户 )*CDufRFz
C (162)cost accounting 成本会计 Rt6(y #dF
C (163)cost accounting manual 成本手册 6!;eJYj,
C (164)cost accounts calendar 成本报表的日历时间 N}/|B}
C (165)cost adjustment 成本调整 V9 J`LQ\0
C (166)cost allocation 成本分配 kgl7l?|O
C (167)cost apportionment 成本分摊 jI;iTKjB(
C (168)cost attribution 成本归属 |n/qJIE6
C (169)cost audit 成本审计 K!cLEG!G
C (170)cost behaviour 成本性态 qx;8Hq(E[
C (171)cost benefit analysis 成本效益分析 ALO0yc
C (172)cost center 成本中心 ]E:K8E
C (173)cost driver 成本动因