CPA英语词汇笔记分析.docx

1、CPA英语词汇笔记分析财会英语词汇（审计）（1）1.appointment, removal and resignation of auditor 注册会计师的任命、解聘和辞职2.fundamental principles 基本原则3.professional ethics 职业道德4.integrity ntegrt n. 诚信 5. objectivity/subjectivity bdektvt；bdktvt/sbdektivti n. 客观性/主观性6.professional competence and due care专业胜任能力和应有的关注7. confidentiality

2、 knfideniliti n.保密8.independence ndpend()ns n. 独立，独立性9. bias bas n. 偏见10.safeguardsefg:d n. 防范措施11.engagement ngedm()nt;en- n. 约会，诺言，婚约；在审计中意为“与客户签订的业务约定”。12. self-interest n. 自身利益13.employment with assurance client 与审计客户发生雇佣关系14.gifts and hospitality 礼品和款待15.advocacydvks n. 过度推介16.familiarity fmlrt

3、 n. 亲密关系17.intimidation intimidein n. 外在压力18.conflicts of interests 利益冲突19.custody of client assets 保管客户资产20.terminatet:mnet v. （使）终结；（使）结束；解雇21 eliminate lmnet v. 消除；排除22.solicit slst v. 招揽；征求work netwk n. 网络24.public interest entities 公众利益实体25.financial interest经济利益26.immediate family主要近亲属27.valua

4、tion services 评估服务28. taxation services 税务服务29. internal audit services内部审计服务30. IT systems services 信息技术系统服务31. litigation support services 诉讼支持服务32. legal services 法律服务33. recruiting services 招聘服务34. corporate finance services公司理财服务35.overdue fee 逾期收费36. contingent fee 或有收费37. referral fee 介绍费38.a

5、ctual or threatened litigation* 诉讼或诉讼威胁39.successor auditor 后任注册会计师40.present auditor 现任注册会计师41.predecessor n. 前任；前辈 predecessor auditor 前任注册会计师42.audit dt v. & n. 审计43.auditor dt n. 审计师；审计人员44.audit objective审计目标45. audit evidenceevd()ns 审计证据46 .audit resourcesriz:siz 审计资源47.audit risk 审计风险48. inhe

6、rent risk固有风险49.control risk 控制风险50. detection risk 检查风险财会英语词汇（审计）（2）51.risk of material misstatements 重大错报风险52.misstatement mssteitmnt n. 错报；虚假陈述53.error er n. 错误（无意识做错）54.manual voucher 手工传票；手工凭证55.electric voucher电子传票；电子凭证56.contradiction kntrdk()n n. 矛盾，对立；反驳，否认57.inconsistent nknsst()nt adj. 矛盾

7、的；不一致的58.consistent with 与一致；符合59.acceptable kseptb()l adj. 可接受的60.unacceptable nkseptb()l adj. 不可接受的61.professional skepticism 职业怀疑精神bined approach 综合性方案63.sufficient sf()nt adj. 充分的，足够的。sufficiency n. 充足，充分性64.adequate adj. 充足的，足够的。65.appropriate prprt adj. 适当的。v. 占用，拨出66.available velb()l adj.可得到

8、的；可用的67.availability velblt n. 可得性；可用性；有效性68.aggregate grgt v. 合计；集合；n.合计；总计；集合体；adj. 合计的；集合的69.proficiency prf()ns n. 熟练，精通70.assertion s()n n. 认定71.rights and obligations n. 权利和义务72. valuation and allocation 计价和分摊73. classification and understandability 分类和可理解性74. cut-off n. 截止75.CAATs (Computer-A

9、ssisted Audit Techniques) 计算机辅助审计技术76.explicit ksplst; ek- adj. 明确的；清楚的；直率的 77.implicit mplst adj. 暗示的；含蓄的78.audit sampling审计抽样79. statistical sampling 统计抽样80. non-statistical sampling 非统计抽样81. attribute sampling 属性抽样82. variable sampling 变量抽样 83.population ppjle()n n. （抽样）总体84.sampling risk 抽样风险85.

10、 non-sampling risk 非抽样风险86.random selection 随机数选样87. systematic selection 系统选样88. haphazard selection 随意选样89.tolerable misstatement 可容忍错报90 tolerable rate of deviation可容忍偏差率91.stratification strtifikei ()n.分层92.PPS Sampling（Probability-Proportional-to-Size Sampling）概率比例规模抽样93.materialitymtiriliti n.

11、重要性94. material mtiril adj.重要的；实质的95.truth and fairness真实公允96.acknowledge knld v. 承认，认可；告知已收到 97.acknowledge receipt 确认收到；证实收到98.judgment ddmnt n. 判断，辨别力；99.justify dstfa v. 证明是正当的100 justification dstfke()n n. 理由；认为有理财会英语词汇 （审计）（3）101.omission ()m()n n. 漏报102.audit documentation /working papers 审计工

12、作底稿103.audit file 审计档案104. permanent audit files 永久性档案105. current audit files 当期档案106.audit procedure 审计程序107. inspection of tangible assets 有形资产的检查108. inspection of documentation or records 文档或记录的检查109. inquiry nkwar n. 询问（亦可拼写成enquiry）110.staff stf n. 职员，工作人员 v. 供给人员，给配备职员（更正）111. audit staff 审计

13、工作人员112. audit staffing 审计工作人员配备113.audit engagement letter 审计业务约定书 （亦可表达为letter of engagement）114.audit trail 审计线索115.audit approach 审计方法（论）116.scheduleedjul; sked- n. 时间表；计划表；一览表；v. 安排，计划；将列入计划表117. timetable tamteb()l n. 时间表118.entity entt n. 主体；实体。该词的官方翻译为“主体”，代表各类型经济实体。119.reasonable assurance

14、合理保证120.inherent limitation 固有局限性121.confirmation knfme()n n. 函证；确认，证实122 positive confirmation 积极函证123. negative confirmation 消极函证124.audit engagement*审计业务125. review engagement 审阅业务126.agreed-upon procedures （执行）商定程序127. compilation engagement 代编财务信息128.assurance engagement 鉴证业务129.accountability

15、kantblti n. 负责130.responsibility rspnsblt n. 责任131.stewardship studp n. 管理工作；代理工作；管理人的职位及职责132.those charged with governance公司治理层133.deficiency df()ns n. 缺乏，不足；缺陷，缺点134.enhance the credibility 增强可信性135.exemption zempn n. 豁免，免除；免税136.substantive procedure 实质性程序，通常也可表达为substantive testing 实质性测试137. an

16、alytical procedure 分析程序，通常也可表达为analytical review 分析性复核138.internal control 内部控制139.test of control 控制测试140.implementation of control 控制实施141.segregation of duties 职责分离142.internal control system 内部控制制度143.control environment 控制环境144.entitys risk assessment process 被审计单位风险评估过程145.risk assessment proc

17、edures风险评估程序146.risk identification风险识别147.responding to the assessed risks/ responding to the risk assessment 针对评估的风险采取应对措施148.management bias bas 管理层偏向149.impartial mp()l adj.公平的，公正的，不偏不倚的150.account balances账户余额财会英语词汇 （审计）（4）151.likelihood laklhd n. 可能性，可能152.authority rt n. 授权，权限；权力，职权153.author

18、ize raz v. 授权；批准154.authentication :entikein n. 证明，认证；身份验证155.interim and final audits 期中和期末审计156.charges and commitments 费用和承诺157.predict prdkt v. 预测，预知158.narrative note 文字说明159.implication mplke()n n. 暗示；含义160.susceptible sseptb()l adj. 易受影响的；161.material weakness 重大缺陷，重大弱点162.overstatement uvste

19、itmnt n. 多计，虚增；夸大163.significant risk 特别风险164.unusual transaction 非常规交易165.abnormal bnm()l adj. 异常的166.walk-through test 穿行测试167.Transaction Cycles 交易循环168.cycle approach 循环法169.sales and receivables cycle 销售和应收账款循环170.sales system 销售系统171 selling (authorization) 销售（授权）172.goods outwards (custodykst

20、d) 发货（保管）173.perpetualppetl; -tjl inventory system 永续盘存制174.physical inventory counts 存货盘点175.obsolete bslit v. 淘汰，废弃 adj. 过时的，淘汰的，老式的176.goods received notes (GRNs) 收货单，验货单177.reimburse rimbs v. 清偿；偿还，赔偿178.teeming and lading 截留移用，挪用现金；179.sequence sikw()ns n. 顺序，序列；v. 按顺序排好180.letter of authority

21、授权书181.negotiable securities 可流通证券，有价证券182.bank reconciliation rek()nsle()n 银行存款余额调节表183.bank statement 银行存款余额对账单184.coherence k()hr()ns; k()hrns n. 一致，连贯性185.accounting records 会计记录186.sales invoices销售发票187.shipping documents 运输单据188.source documents 原始凭证；交易凭证189.supervision of physical inventory c

22、ount 监盘190.accounting estimates 会计估计191.using the work of others 利用他人的工作192.minutemnt n. 会议记录，备忘录；笔记 minitmainju:t193.correspondence krspnd()ns n. 通信；信件，函件194.internal audit assignments 内部审计工作195.value for money (VFM) 物有所值196.override vrad v. 凌驾197.misappropriation misprupriein of assets 侵占资产 198.mo

23、tive mtv n. 动机；199.group audit engagement 集团审计业务200.initial audit engagement首次审计业务财会英语词汇 审计（5）201.IPO Initial Public Offerings 首次公开募股，初次公开发行202.related parties 关联方203.assumption sm(p)()n n. 假设，假想；承担204.assume sjum v. 假设；承担205.adverse dvs adj. 不利的，相反的 （财务成本管理中的应用）206.management representation 管理层声明20

24、7.going concernknsn 持续经营 德语Konzern的音译208.break-up basis 破产基础209.emphasis emfss of matter paragraph 强调事项段210. explanatory ksplnt()r; ek- paragraph 说明段211.unmodified opinion 无保留意见 unmodified auditors report 标准审计报告212.introductoryntrdkt()r paragraph 引言段213.audit report 审计报告214.audit opinion 审计意见215.qua

25、lified opinion 保留意见216.adverse opinion 否定意见217.disclaimer dsklemof opinion 无法表示意见 218.disclaimer n. 不承诺，免责声明，放弃，拒绝219.pervasive pvesv adj. 广泛的220.limitation of scope/limitation on the scope 审计范围限制parative kmprtv information 比较信息222.material inconsistencies 重大不一致223.material misstatements of fact 对事实

26、的重大错报224.counsel kans()l n. 法律顾问，忠告，商议，讨论 v. 建议，劝告225.unadjusted differences 未调整差异226.withdraw wdr v. 撤销，收回；撤退；提款227.adjusting entry 调整分录228.obtain bten v. 获得229.confirm knfm v. 确认；证实。230.perform/re-perform pfm/ rpfm v. 执行，履行；/重做，重新执行231.identify adentfa v. 识别；认同，确定；一致232.describe dskrab v. 描述233.ex

27、plain ksplen; ek- v. 解释；说明224.review rvju n. & v. 复核，检查；回顾225.reconcile rek()nsal v. 调节；使一致226.inspect nspekt v. 检查227.verify verfa v. 证实，核实；查证，验证228.examine gzmn; eg- v. 检查，检测。（通常可与inspect，check替换使用）229.scrutinize skrutnaz v. 仔细检查，彻底检查230.calculate/recalculate klkjlet/riklkjlet v.计算/重算，重新计算 231.dis

28、close dsklz v. 披露；揭示232.restrict rstrkt v. 限制233.trace tres v. 追溯； n. 痕迹，踪迹234.observe bzv v. 观察；遵守 observation n. 观察；遵守235.investigate nvestget v. 调查，研究236.vouch vat v. 审核，核定237.ascertain sten v. 确定，查明238.check tek v. 检查； n. 支票（also cheque）239.assess/evaluate ses/ vljet v. 评估240.supervise supvaz; sju- v. 监督，指导 supervision supvn; sju- n. 监督，管理241.approve pruv v. 批准，同意242.test test v. 测试243.number nmb v. 编号；计入 n. 数，数字；号码财会英语词汇 财务成本管理（1）1.profit maximization利润最大化2.EPS maximization 每股收益最大化3.EPS, earnings per share 每股收益4. Maximization of share