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注会《审计》英语常用词汇 X2LV&oi
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1.audit 审计 }*h47t}
2.attestation 鉴证 oI*d/*
3.credibility 可信赖程度 d<!IGt4Ky
4.audit of financial statements 财务报表审计 {aoMJJq
5.agreed-upon procedures 执行商定程序 pKq ]X}[^c
6.high levels of assurance 高水平保证 9YAM#LBTWi
7.compilation 编制 -'j7SOGk
8.reliability 可靠性 @`6}`k
9.relevance 相关性 ;ed#+$Na
10.professional skepticism 职业谨慎 w\Iqzpikr
11.objectivity 客观性 ndqckT@93
12. professional competence 专业胜任能力 \Yd4gaY\o
13.Senior/CPA-in-charge 项目经理 Nfg{,/O
14.audit engagement letter 业务约定书 o OQ'*7_
15.recurring audit 连续审计 Q<1L`_.>
16.the client 委托人 02(h={
17.change CPA 更换注册会计师 )y`i@S}J
18.the existing CPA 现任注册会计师 yWNOG 2qAP
19.the successor CPA 后任注册会计师 5\xr?`VZ
20.the preceding CPA前任注册会计师 CG.,/]_
21.issue the audit report 出具审计报告 UoHd -
22.expert 专家 _H8*ReFG
23.the board of directors 董事会 bi.wYp(*6L
24.knowledge of the entity‘ s business 了解被审计单位情况 iKhH ^
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25.assess material misstatement risks评估重大错报风险 f}2;N
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 w763zi{
27.a general knowledge of —— 初步了解―――的情况 R#ya,L
28.a more knowledge of—— 进一步了解的情况 ?,>5[Ha^?
29.the prior year‘s working papers 以前年度工作底稿 Ch t%uzb,
30.minutes of meeting 会议纪要 #~S>K3(
31.business risks 经营风险 -R :X<eb
32.appropriateness 适当性 `0rRKlb j4
33.accounting estimate 会计估计 <<sE`>)
34.management representations 管理层声明 7*/J4M N
35.going concern assumption 持续经营假设 x)_r@l`$ix
36.audit plan 审计计划 sBU_Ft
37.significant audit areas 重点审计领域 6A?8t
m/0
38.error 错误 T<6GcI>A
39.fraud舞弊 p31oL{D
40.modified or additional procedures 修改或追加审计程序 }vY.EEy!
41.misappropriation of assets 侵占资产 r8,om^N6
42.transactions without substance 虚假交易 O:I
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43.unusual pressures 异常压力 lm*g Gy1i
44.the suspected noncompliance 涉嫌存在违法行为 (0R2T"/
45.materialiy 重要性 H{%H^t>
46.exceed the materiality level 超过重要性水平 j`9Qzi1
47.approach the materiality level 接近重要性水平 7h`^N5H.q
48.an acceptably low level 可接受水平 8SZK:VE@
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 *Q
E"K2\5
50.misstatements or omissions 错报或漏报 X$^JAZ09
51.aggregate 总计 M*(H)i;s:w
52.subsequent events 期后事项 n]iyFZ`9
53.adjust the financial statements 调整财务报表 CdL.?^
54.perform additional audit procedures 实施追加的审计程序 ]Jn2Ra"j
55.audit risk 审计风险 I0_Ecp
56.detection risk 检查风险 0m
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57.inappropriate audit opinion 不适当的审计意见 6@YH#{~Zpv
58.material misstatement 重大的错报 W-m"@<Z
59.tolerable misstatement 可容忍错报 N&m_e)E5c
60.the acceptable level of detection risk 可接受的检查风险 }LQC.!
61.assessed level of material misstatement risk 重大错报风险的评估水平 R$d7\nBG
62.simall business 小规模企业 ?-,6<K1
63.accounting system 会计系统 6.19g'{sB
64.test of control 控制测试 uY]0dyI
65.walk-through test 穿行测试 %Kl(>{N
66.communication 沟通 e2wvc/gG6
67.flow chart 流程图 V%51k{
68.reperformance of internal control 重新执行 Mq'IkSt'
69.audit evidence 审计证据 ]]PE#DDg
70.substantive procedures 实质性程序 kP^*hO
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71.assertions 认定 o(fy d)t
72.esistence 存在 oM-[B h]A
73.occurrence 发生 E
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74.completeness 完整性 p9iu:MucD<
75.rights and obligations 权利和义务 QNpuTZn#Q
76.valuation and allocation 计价和分摊 d.AC%&W
77.cutoff 截止 aq$q
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78.accuracy 准确性 NzlAC
79.classification 分类 SiTeB)/
80.inspection 检查 cz(G]{N
81.supervision of counting 监盘 y/tSGkMv
82.observation 观察 h.}u?{
83.confirmation 函证 2*'ciH37
84.computation 计算 iRt*A6`m+
85.analytical procedures 分析程序 YPEnNt+
86.vouch 核对 D/:3RZF
87.trace 追查 `eD1|Go9
88.audit sampling 审计抽样 5v|EAjB6o
89.error 误差 ?1w"IjUS
90.expected error 预期误差 +zp0" ,2B
91.population 总体 Nfaf;;J}
92.sampling risk 抽样风险 LGVlc@0'
93.non- sampling risk 非抽样风险 (a#pvEY
94.sampling unit 抽样单位 &*gbK6JB
95.statistical sampling 统计抽样 5g0_WpO
96.tolerable error 可容忍误差 n&d/?aJ7a\
97.the risk of under reliance 信赖不足风险 /b%Q[
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98.the risk of over reliance 信赖过度风险 B^q<2S;
99.the risk of incorrect rejection 误拒风险 Yqj+hC6>,
100. the risk of incorrect acceptance 误受风险 N RSU+D-z
101.working trial balance 试算平衡表 d.r Y-k
102.index and cross-referencing 索引和交叉索引 g>n0z5&TNF
103.cash receipt 现金收入 }_%P6
104.cash disbursement 现金支出 Qxq-Mpx{
105.bank statement 银行对账单 1~Mn'O
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106.bank reconciliation 银行存款余额调节表 "%
Y u
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107.balance sheet date 资产负债表日 u)~s4tP4
108.net realizable value 可变现净值 qm%nIU \*
109.storeroom 仓库 mi^hvks<
110.sale invoice 销售发票 :Ss3ck*=
111.price list 价目表 BS2?!;,8
112.positive confirmation request 积极式询证函 tX?J@+
113.negative confirmation request 消极式询证函 0>@[o8
114.purchase requisition 请购单 GY-M.|%
115.receiving report 验收报告 '5rUe\k
116.gross margin 毛利 Le@?
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117.manufacturing overhead 制造费用 QO,+ps<
118.material requisition 领料单 '[fZt#
119.inventory-taking 存货盘点 mx}E$b$<CY
120.bond certificate 债券 }0{B
121.stock certificate 股票 +)gB9DoK
122.audit report 审计报告 T4GW1NP
123.entity 被审计单位 e{!vNJ0`
124.addressee of the audit report 审计报告的收件人 ])N%^Qe$U
125.unqualified opinion 无保留意见 T|bZ9_?+2
126.qualified opinion 保留意见 2C1+_IL
127.disclaimer of opinion 无法表示意见 8&.-]{Z
128.adverse opinion 否定意见 Pfan7fq+
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A (1)ABC 作业基础成本计算 SdI1}&
A (2)absorbed overhead 已吸收制造费用 oD0EOT/E
A (3)absorption costing 吸收成本计算 K\^&+7&zVg
A (4)account 账户,报表 j04/[V)
A (5)accounting postulate 会计假设 %g w{[
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A (6)accounting series release 会计公告文件 _9kIRmT
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A (7)accounting valuation 会计计价 *h:kmT
A (8)account sale 承销清单 ?D=8{!R3
A (9)accountability concept 经营责任概念 aYVDp{_
A (10)accountancy 会计职业 RIjM(
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A (11)accountant 会计师 Euu
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A (12)accounting 会计
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A (13)agency cost 代理成本 F$yeF^\g
A (14)accounting bases 会计基础 jONjt(&N
A (15)accounting manual 会计手册 h8.FX-0& =
A (16)accounting period 会计期间 ^'W%X
A (17)accounting policies 会计方针 oEIqA
A (18)accounting rate of return 会计报酬率 9h&yuS'Yj
A (19)accounting reference date 会计参照日 E}$V2ha0zu
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 [z+x"9l0!
A (22)accrual expenses 应计费用 )U5u" ]9~
A (23)acid test ration 速动比率(酸性测试比率) hdg<bZk:
A (24)acquisition 购置 Jck"Ks
A (25)acquisition accounting 收购会计 n7DLJ`ho{
A (26)activity based accounting 作业基础成本计算 3G
d|YRtk
A (27)adjusting events 调整事项 >{XScxaB`
A (28)administrative expenses 行政管理费 J]\^QMX
A (29)advice note 发货通知 S@A<6
A (30)amortization 摊销 Z4@y?fv7s
A (31)analytical review 分析性检查 7K :FeW'N
A (32)annual equivalent cost 年度等量成本法 \ V?I+Gc
A (33)annual report and accounts 年度报告和报表 CQ1 8%w6
A (34)appraisal cost 检验成本 g;G5 r&T
A (35)appropriation account 盈余分配账户 ]!aUT&
A (36)articles of association 公司章程细则 SQ <f
A (37)assets 资产
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A (38)assets cover 资产保障 G_(ct5:_"!
A (39)asset value per share 每股资产价值 S:GTc QU
A (40)associated company 联营公司 a_%>CD${t
A (41)attainable standard 可达标准 UkfA}b^@v
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A (42)attributable profit 可归属利润 x4 hO$3o
A (43)audit 审计 OG}KqG!n
A (44)audit report 审计报告 0WXVc
A (45)auditing standards 审计准则 ]_#SAhOR)
A (46)authorized share capital 额定股本 Yb9cW\lr
A (47)available hours 可用小时 iT$d;5_pU
A (48)avoidable costs 可避免成本 e~
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B (49)back-to-back loan 易币贷款 {(0Id !
B (50)backflush accounting 倒退成本计算 vHc#m@4o
B (51)bad debts 坏帐 {aIZFe}B
B (52)bad debts ratio 坏帐比率 qc&jd
B (53)bank charges 银行手续费 mu>] 9ZW
B (54)bank overdraft 银行透支 a7*COh
B (55)bank reconciliation 银行存款调节表 zq=&4afOE
B (56)bank statement 银行对账单 +7Rt{C,
B (57)bankruptcy 破产 A^L?_\e6
B (58)basis of apportionment 分摊基础 u\3ZIb
B (59)batch 批量 UM\}aq=,
B (60)batch costing 分批成本计算 xT=ySa$|>
B (61)beta factor B(市场)风险因素 KBj@V6Q
B (62)bill 账单 |D+p$^L
B (63)bill of exchange 汇票 M:(&n@e
B (64)bill of landing 提单 1tyNRoET
B (65)bill of materials 用料预计单 Q@Dkl
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B (66)bill payable 应付票据 2-7Z(7G{ F
B (67)bill receivable 应收票据 5"uNj<.V
B (68)bin card 存货记录卡 C*Xik9n
B (69)bonus 红利 wPQ&Di*X}
B (70)book-keeping 薄记 nF|Oy0
B (71)Boston classification 波士顿分类 UO
J*a1BM
B (72)breakeven chart 保本图 X2{`l8%Ek
B (73)breakeven point 保本点 "$P'Wv
B (74)breaking-down time 复位时间
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B (75)budget 预算 C (U
B (76)budget center 预算中心 cqjl5UB
B (77)budget cost allowance 预算成本折让 t)!V+Qcb
B (78)budget manual 预算手册 K4Y'B
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B (79)budget period 预算期间 )*W=GY*
B (80)budgetary control 预算控制 &t_A0z
B (81)budgeted capacity 预算生产能力 yWmrdvL
B (82)burden 制造费用 R`
44'y|
B (83)business center 经营中心 0}D-KvjyP
B (84)business entity 营业个体 Wt"ww~h`(
B (85)business unit 经营单位 Nuo^+z
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B (86)buy-out management 管理性购买产权 ajGcKyj8i
B (87)by-product 副产品 nfa_8
C (88)called-up share capital 催缴股本 1]Lhk?4t
C (89)capacity 生产能力 7|{ B#
C (90)capacity ratios 生产能力比率 uct=i1+ fE
C (91)capital 资本 ?0uOR*y'
C (92)capital assets pricing model资本资产计价模式 T:6K
?$y?
C (93)capital commitment 承诺资本 @wMQC\Z
C (94)capital employed 已运用的资本 &M$Bt} <
C (95)capital expenditure 资本支出 ^?nP$+gq
C (96)capital expenditureauthorization 资本支出核准 @]E]W#xAn
C (97)capital expenditure control 资本支出控制 D/cg7
C (98)capital expenditure proposal资本支出申请 a^(2q{*
C (99)capital funding planning 资本基金筹集计划 l\_x(BH
C (100)capital gain 资本收益 *|^,DGfQ6
C (101)capital investment appraisal资本投资评估 ;*nh=w
C (102)capital maintenance 资本保全 f&f`J/(
C (103)capital resource planning 资本资源计划 NtqFnxm/
C (104)capital surplus 资本盈余 el}hcAY/RP
C (105)capital turnover 资本周转率 1y 1_6TZ+
C (106)card 记录卡 D$QGL I9(
C (107)cash 现金 *!i,?vn
C (108)cash account 现金账户 Etw~*
C (109)cash book 现金账薄 k~{Fnkt
C (110)cash cow 金牛产品 `t%|.=R
C (111)cash flow 现金流量 0u>yT?jP
C (112)cash discounted 现金贴现 ^u3*hl}YKy
C (113)cash flow budget 现金流量预算 J0Jr
BXCh
C (114)cash flow statement 现金流量表 b$dBV}0 L
C (115)cash ledger 现金分类账 xUQdVrFU
C (116)cash limit 现金限额 uL
bp.N8
C (117)CCA 现时成本会计 ::v;)VdX+*
C (118)center 中心 b/z'`?[
C (119)changeover time 变更时间 1>hb-OMX
C (120)chartered entity 特许经济个体 h,]tQ#!s8
C (121)cheque 支票 zaH
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C (122)cheque register 支票登记薄 x!OWJ/O
C (123)coin analysis 零钱分类 &ycjSBK
C (124)classification 分类 Kq$:\B)<c
C (125)clock card 工时卡 UE\%
e9<l
C (126)code 代码 X{#bJ
C (127)commitment accounting 承诺确认会计 5QKRI)XpZ
C (128)common cost 共同成本 93 [rL+l.Y
C (129)company limited byguarantee 有限担保责任公司 [TP
C (130)company limited shares 股份有限公司 [+y&HNf
C (131)competitive position 竞争能力状况 ,|6Y\L
C (132)concept 概念 "pOqd8>]
C (133)conglomerate 跨行业企业 AbL5 !'
C (134)consistency concept 一致性概念 @ <|6{N<
C (135)consolidated accounts 合并报表 Tc9&mKVE%(
C (136)consolidation accounting 合并会计 2XzF k_6H
C (137)consortium 财团 !&qx7eOSpP
C (138)contingency plan 应急计划 2@rp<&s
C (139)contingent liabilities 或有负债 _MGNKA6JI
C (140)continuous operation 连续生产 iK ohuZr
C (141)contra 抵消 p 7
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C (142)contract cost 合同成本 3Wjq >\
C (143)contract costing 合同成本计算 C\y[&egww
C (144)contribution 贡献毛益 sq6>DuBZz
C (145)contribution centre 贡献中心 t-'I`I
C (146)contribution chart 贡献图 ]^Sd9ba
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 rH[5~U
C (148)contribution to salesration 贡献毛益对销售比率 JtSuD>H`"
C (149)control 控制 -
K:yU4V
C (150)control account 控制帐户 { k
kAqJ
C (151)control limits 控制限度 F(J\ctha
C (152)controllability concept 可控制概念 u
wH)$Pl
C (153)controllable cost 可控制成本 c$@`P
C (154)conversion cost 加工成本 _TtX`b_Z
C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款 W/b"a? wE{
C (156)corporate appraisal 公司评估 eLCd
Ar
C (157)corporate planning 公司计划 mk#>Dpy?
C (158)corporate social reporting 公司社会报告 AmP#'U5
C (159)corporation 股份公司 TFAYVK~
C (160)cost 成本 es.jh
C (161)cost account 成本帐户 f+*J
ue
C (162)cost accounting 成本会计 `)0Rv|?
C (163)cost accounting manual 成本手册 t8L<x
C (164)cost accounts calendar 成本报表的日历时间 K4
iI:
C (165)cost adjustment 成本调整 hfJrQhmE
C (166)cost allocation 成本分配 pGO|~:E/L
C (167)cost apportionment 成本分摊 Mi;}.K0J
C (168)cost attribution 成本归属 /p[|DJoM
C (169)cost audit 成本审计 ^`l"'6
C (170)cost behaviour 成本性态 lo\: ]/&6
C (171)cost benefit analysis 成本效益分析 :({-0&&_
C (172)cost center 成本中心 Q&oC]u(="&
C (173)cost driver 成本动因