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注会《审计》英语常用词汇 P -0
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1.audit 审计 (yIl]ZN*
2.attestation 鉴证 2V%si 6
3.credibility 可信赖程度 RO"c+|Py
4.audit of financial statements 财务报表审计 5RCQ<1
5.agreed-upon procedures 执行商定程序 >U.TkB
6.high levels of assurance 高水平保证 NKf][!bi
7.compilation 编制 Fw? ;Y%
8.reliability 可靠性 :fz&)e9
9.relevance 相关性 ykcW>h
10.professional skepticism 职业谨慎 vJ9Uw
11.objectivity 客观性 ~&B{"d
12. professional competence 专业胜任能力 ( P|Ph
13.Senior/CPA-in-charge 项目经理 rM<|<6(L
14.audit engagement letter 业务约定书 P6V_cw$
15.recurring audit 连续审计 |:Gz9u +
16.the client 委托人 !N:!
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17.change CPA 更换注册会计师 b)RU+9x &
18.the existing CPA 现任注册会计师 aZEi|\VU
19.the successor CPA 后任注册会计师 7WK^eW"y8
20.the preceding CPA前任注册会计师 7 wS)'zR;
21.issue the audit report 出具审计报告 Mqc"
22.expert 专家 S\=j; Uem
23.the board of directors 董事会 'lNy&
24.knowledge of the entity‘ s business 了解被审计单位情况 / 4{6`
25.assess material misstatement risks评估重大错报风险 SRs1t6&y=
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 C[MZ9r
27.a general knowledge of —— 初步了解―――的情况 rUvjc4O}
28.a more knowledge of—— 进一步了解的情况 q8%T)$!
29.the prior year‘s working papers 以前年度工作底稿 U,
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30.minutes of meeting 会议纪要 6Yhd [I3
31.business risks 经营风险 0Y[LzLn
32.appropriateness 适当性 KPO?eeT.WZ
33.accounting estimate 会计估计 oe,I v
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34.management representations 管理层声明 J%`-K"NB
35.going concern assumption 持续经营假设 1FCqkwq[
36.audit plan 审计计划 )N h67P3X"
37.significant audit areas 重点审计领域 SXkUtY$
38.error 错误 |hms'n0
39.fraud舞弊 vW,dJ[N6jm
40.modified or additional procedures 修改或追加审计程序 |@#37
41.misappropriation of assets 侵占资产 h?E[28QB
42.transactions without substance 虚假交易 z%-Yz-G9
43.unusual pressures 异常压力 1|
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44.the suspected noncompliance 涉嫌存在违法行为 70bI}/u
45.materialiy 重要性 \; ! oG
46.exceed the materiality level 超过重要性水平 T\
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47.approach the materiality level 接近重要性水平 6[fp e
48.an acceptably low level 可接受水平 Sc03vfmo"N
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 W>3[+w
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50.misstatements or omissions 错报或漏报 {(;dHF%{
51.aggregate 总计 4FSA:]o-
52.subsequent events 期后事项 QHOA__?
53.adjust the financial statements 调整财务报表 .^6;_s>FN
54.perform additional audit procedures 实施追加的审计程序 PI_MSiYQ
55.audit risk 审计风险 YjaEKM8*
56.detection risk 检查风险 ?/ xk
57.inappropriate audit opinion 不适当的审计意见 u[nx?!
58.material misstatement 重大的错报 f P'qUN
59.tolerable misstatement 可容忍错报 tPu0r],`o
60.the acceptable level of detection risk 可接受的检查风险 Y_m/? [:
61.assessed level of material misstatement risk 重大错报风险的评估水平 wh4ik`S 1
62.simall business 小规模企业 A9Cq(L_H
63.accounting system 会计系统 y+b4s
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64.test of control 控制测试 ~ [L4,q
65.walk-through test 穿行测试 Bk,:a,
66.communication 沟通 0/{$5gy&
67.flow chart 流程图 | R MIV
68.reperformance of internal control 重新执行 2R9AYI
69.audit evidence 审计证据 Gx Z'" x
70.substantive procedures 实质性程序 x'IVP[xh`A
71.assertions 认定 &+V6mH9m@
72.esistence 存在 >YP6/w,e
73.occurrence 发生 irj{Or^k
74.completeness 完整性 %04N"^mT'~
75.rights and obligations 权利和义务 =`RogjbP
76.valuation and allocation 计价和分摊 _}MO.&Y
77.cutoff 截止 o,o,(sII
78.accuracy 准确性 /{Ff)<Q.Z
79.classification 分类 Yq~$Q4
80.inspection 检查 ;',hwo_LBf
81.supervision of counting 监盘 -|E|-'
82.observation 观察 /ZC/yGdIS_
83.confirmation 函证 * V;L|c
84.computation 计算 g\9I&
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85.analytical procedures 分析程序 ]2O52r
86.vouch 核对 \XDc{c]
87.trace 追查 "^sh:{
88.audit sampling 审计抽样 -+vA9,pI
89.error 误差 @9-/p
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90.expected error 预期误差 Ns?qLSN
91.population 总体 >q W_%
92.sampling risk 抽样风险 [C1.*Q+l
93.non- sampling risk 非抽样风险 b|
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94.sampling unit 抽样单位 SvR:tyF
95.statistical sampling 统计抽样 *Uq1q
96.tolerable error 可容忍误差 -M]NdgI
97.the risk of under reliance 信赖不足风险 uZ[7[mK}n7
98.the risk of over reliance 信赖过度风险 TL^af-
99.the risk of incorrect rejection 误拒风险 P-B3<~*i!
100. the risk of incorrect acceptance 误受风险 e,j2#wjor
101.working trial balance 试算平衡表 gz{~\0y
102.index and cross-referencing 索引和交叉索引 #<_gY
103.cash receipt 现金收入 -nBb -y
104.cash disbursement 现金支出 +Fn^@/?yC
105.bank statement 银行对账单 ryhme\%l;f
106.bank reconciliation 银行存款余额调节表 .KzGb4U
107.balance sheet date 资产负债表日 :{#%_^}k
108.net realizable value 可变现净值 &)(>e}es
109.storeroom 仓库 :X1~
110.sale invoice 销售发票 W lDcKY
111.price list 价目表 *g0} pD;r
112.positive confirmation request 积极式询证函 2t9JiH
113.negative confirmation request 消极式询证函 c
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114.purchase requisition 请购单 SZ/}2_;
115.receiving report 验收报告 -)cau-(X
116.gross margin 毛利 OnD!*jy
117.manufacturing overhead 制造费用 $e(]L(o;
118.material requisition 领料单 >F@qFPN]
119.inventory-taking 存货盘点 CcF$?07 i
120.bond certificate 债券 R^_7B(
121.stock certificate 股票 U`{'-L
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122.audit report 审计报告 r'!HWR
123.entity 被审计单位 q_0So}
124.addressee of the audit report 审计报告的收件人 z ^e99dz
125.unqualified opinion 无保留意见 w$ zX.;s
126.qualified opinion 保留意见 nIRJ5|G(
127.disclaimer of opinion 无法表示意见 /(/Z~J[
128.adverse opinion 否定意见 +Ce[OG.
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A (1)ABC 作业基础成本计算 +>zjTP7\e"
A (2)absorbed overhead 已吸收制造费用 0D x,)C
A (3)absorption costing 吸收成本计算
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A (4)account 账户,报表 pN\YAc*@:
A (5)accounting postulate 会计假设 uc.dtq!
A (6)accounting series release 会计公告文件 uc0 1{t0,
A (7)accounting valuation 会计计价 D'{NEk@
A (8)account sale 承销清单 U
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A (9)accountability concept 经营责任概念 A&HN7C%X
A (10)accountancy 会计职业 u%TZ),ny-
A (11)accountant 会计师 ny(`An
A (12)accounting 会计 uL\b*rI
A (13)agency cost 代理成本 Xv1SRP#
A (14)accounting bases 会计基础 VnZRsFY<^
A (15)accounting manual 会计手册 l|,
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A (16)accounting period 会计期间 R?%J
A (17)accounting policies 会计方针 =H<I` J'
A (18)accounting rate of return 会计报酬率 {ylY"FA
A (19)accounting reference date 会计参照日 5y
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A (20)accounting reference period 会计参照期间 kAu-=X
A (21)accrual concept 应计概念 cRR[ci34k
A (22)accrual expenses 应计费用 we4k VAn
A (23)acid test ration 速动比率(酸性测试比率) gD13(G98
A (24)acquisition 购置 7H$I9e
A (25)acquisition accounting 收购会计 |4$.mb.
A (26)activity based accounting 作业基础成本计算 h/)kd3$*'
A (27)adjusting events 调整事项
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A (28)administrative expenses 行政管理费 E{LLxGAEZ
A (29)advice note 发货通知 k-:wM`C
A (30)amortization 摊销 TFfV?rBI
A (31)analytical review 分析性检查 S.<aCN<@
A (32)annual equivalent cost 年度等量成本法 A`'k5uG
A (33)annual report and accounts 年度报告和报表 $;4y2?E
A (34)appraisal cost 检验成本 t2L}
A (35)appropriation account 盈余分配账户 tzTnFV
A (36)articles of association 公司章程细则 @r.w+E=
A (37)assets 资产 R m&^[mv
A (38)assets cover 资产保障 Fjs:rZ#{
A (39)asset value per share 每股资产价值 r<%ua6@
A (40)associated company 联营公司 t!=qt*
A (41)attainable standard 可达标准 xj ?#]GR
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A (42)attributable profit 可归属利润 2`|gnVw
A (43)audit 审计 ;+Dq3NE
A (44)audit report 审计报告 N$!aP/b
A (45)auditing standards 审计准则 @5["L
A (46)authorized share capital 额定股本 1BjMVMH
A (47)available hours 可用小时 y[D8r Fw
A (48)avoidable costs 可避免成本 P&>!B,f
B (49)back-to-back loan 易币贷款 b p[wr
B (50)backflush accounting 倒退成本计算 1*aO2dOq
B (51)bad debts 坏帐 |Ix{JP"Lk
B (52)bad debts ratio 坏帐比率 Kl Kk?6>
B (53)bank charges 银行手续费 zu,F 0;De
B (54)bank overdraft 银行透支 RXi/&'+H
B (55)bank reconciliation 银行存款调节表 #`HY"-7m_
B (56)bank statement 银行对账单 /e:kBjysJ
B (57)bankruptcy 破产 D2y[?RG
B (58)basis of apportionment 分摊基础 K9HXy*y49
B (59)batch 批量 A2 r\=for
B (60)batch costing 分批成本计算 f} !Eu
B (61)beta factor B(市场)风险因素 Ah?,9r=U
B (62)bill 账单 /<R[X>]<F
B (63)bill of exchange 汇票 }fV+Kd$CB
B (64)bill of landing 提单 A6?!BB=]
B (65)bill of materials 用料预计单 anzt;V.;Y
B (66)bill payable 应付票据 5r)]o'?s
B (67)bill receivable 应收票据 x 8/I"!gI
B (68)bin card 存货记录卡 '!DS3zEeLS
B (69)bonus 红利 F"ua`ercI
B (70)book-keeping 薄记 = pCO1<wR
B (71)Boston classification 波士顿分类 pBxyq"z
B (72)breakeven chart 保本图 Gp9:#L!
B (73)breakeven point 保本点 MQY}}a-oug
B (74)breaking-down time 复位时间 +T/T \[
B (75)budget 预算 -cONC9=
B (76)budget center 预算中心 Mb^E
B (77)budget cost allowance 预算成本折让 ;ztt*py
B (78)budget manual 预算手册 }T~}W8H
B (79)budget period 预算期间 c+:XaDS-
B (80)budgetary control 预算控制 @2;/-,4O
B (81)budgeted capacity 预算生产能力 ,\RZ+kC>~
B (82)burden 制造费用 ]zATdfa
B (83)business center 经营中心 {8pN]=SaJ~
B (84)business entity 营业个体 YAsE,M+
B (85)business unit 经营单位 cuoZ:Wh
B (86)buy-out management 管理性购买产权 y2o~~te
B (87)by-product 副产品 ZnAXb S
C (88)called-up share capital 催缴股本 T!%J x.^
C (89)capacity 生产能力 8W2oGL6
C (90)capacity ratios 生产能力比率 NVX @1}
C (91)capital 资本 k^#+Wma7
C (92)capital assets pricing model资本资产计价模式 ~QngCg-5q
C (93)capital commitment 承诺资本 ):-Ub4A\
C (94)capital employed 已运用的资本 :V!F~
C (95)capital expenditure 资本支出 SMn(c
C (96)capital expenditureauthorization 资本支出核准 [vTk*#Cl4
C (97)capital expenditure control 资本支出控制 $.F.xYS9IJ
C (98)capital expenditure proposal资本支出申请 DLH|y%"
C (99)capital funding planning 资本基金筹集计划 5Ly Wg2
C (100)capital gain 资本收益 !Z!X]F-fY
C (101)capital investment appraisal资本投资评估 AF\gB2^
C (102)capital maintenance 资本保全 _Q9I
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C (103)capital resource planning 资本资源计划 928uGo5
C (104)capital surplus 资本盈余 V0G"Z6
C (105)capital turnover 资本周转率 [J8;V|v
C (106)card 记录卡 61W[
C (107)cash 现金 T9\G,;VQ7/
C (108)cash account 现金账户 =mYwO=:D
C (109)cash book 现金账薄 E<[Y KY
C (110)cash cow 金牛产品 O^~Z-;FA
C (111)cash flow 现金流量 ,92wW&2
C (112)cash discounted 现金贴现 _KJ!C!
C (113)cash flow budget 现金流量预算 6FkBb!ASk
C (114)cash flow statement 现金流量表 (b8ZADI*
C (115)cash ledger 现金分类账 [ 0z-X7=e
C (116)cash limit 现金限额 b!JrdJO,DP
C (117)CCA 现时成本会计 #Dp]S,e
C (118)center 中心 &&ZX<wOM
C (119)changeover time 变更时间 2C AR2V|
C (120)chartered entity 特许经济个体 VZ$^:.I0
C (121)cheque 支票 hjq
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C (122)cheque register 支票登记薄 dwqR,|
C (123)coin analysis 零钱分类 l.xKv$uOGR
C (124)classification 分类 O?t49=uB}
C (125)clock card 工时卡 /8wfI_P>M"
C (126)code 代码 slQEAqG)B
C (127)commitment accounting 承诺确认会计 I+/fX0-Lib
C (128)common cost 共同成本
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C (129)company limited byguarantee 有限担保责任公司 >0JCu^9
C (130)company limited shares 股份有限公司 k`BS{,=
C (131)competitive position 竞争能力状况 x
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C (132)concept 概念 >o1,Y&