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注会《审计》英语常用词汇 <>FpvdB
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1.audit 审计 n@Ar%%\
2.attestation 鉴证 B:Xmc,|,
3.credibility 可信赖程度 nmZ
J%n
4.audit of financial statements 财务报表审计 psZAO,p
5.agreed-upon procedures 执行商定程序 PHh&@:
6.high levels of assurance 高水平保证 fmhqm"
7.compilation 编制 } QqmDK.
8.reliability 可靠性 l6lyRJ
9.relevance 相关性 8#MiM . f
10.professional skepticism 职业谨慎 S!;:7?mq
11.objectivity 客观性 .oNs8._:
12. professional competence 专业胜任能力 c$>$2[*=
13.Senior/CPA-in-charge 项目经理 A#6\5u
14.audit engagement letter 业务约定书 Z1gZn)7
15.recurring audit 连续审计 lp;=f
16.the client 委托人 c)tG1|Og]
17.change CPA 更换注册会计师 #K3`$^0 s
18.the existing CPA 现任注册会计师 ny]R,D0
19.the successor CPA 后任注册会计师 *=X$j~#X
20.the preceding CPA前任注册会计师 g}B|ZRz+{
21.issue the audit report 出具审计报告 d;$<K
22.expert 专家 pGO)9?j_N
23.the board of directors 董事会 viJK%^U=-
24.knowledge of the entity‘ s business 了解被审计单位情况 fv",4L
25.assess material misstatement risks评估重大错报风险 m%bw$hr
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 NJ;D Qv
27.a general knowledge of —— 初步了解―――的情况
#H@rb
28.a more knowledge of—— 进一步了解的情况 j}CZ*
29.the prior year‘s working papers 以前年度工作底稿 5k^UZw
30.minutes of meeting 会议纪要 ^U`Bj*"2
31.business risks 经营风险 pUz;e#J|
32.appropriateness 适当性 =V@5W[bV
33.accounting estimate 会计估计 kq
SpZoV0'
34.management representations 管理层声明 w<ol$2&B
35.going concern assumption 持续经营假设 ;=FSpZ@
36.audit plan 审计计划 @,Iy
n<v{B
37.significant audit areas 重点审计领域 kT+Idu
38.error 错误 VNmQ'EuV}2
39.fraud舞弊 ,/=Fm
40.modified or additional procedures 修改或追加审计程序 EC4RA'Bg1k
41.misappropriation of assets 侵占资产 X7*i-v@
42.transactions without substance 虚假交易 Whd2mKwiO
43.unusual pressures 异常压力 cBO.96ZHE
44.the suspected noncompliance 涉嫌存在违法行为 Vu/{Hr
45.materialiy 重要性 #xMl<
46.exceed the materiality level 超过重要性水平 Sl8A=Ez
47.approach the materiality level 接近重要性水平 ;e>pu"#
48.an acceptably low level 可接受水平 !`rR;5&sT
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Lt
x eT.
50.misstatements or omissions 错报或漏报 KL8G2"Z
51.aggregate 总计 D[7+xAwS
52.subsequent events 期后事项 ky`xBO=
53.adjust the financial statements 调整财务报表 NT^m.o~4
54.perform additional audit procedures 实施追加的审计程序 7ktSj}7W]
55.audit risk 审计风险 =q%Q^
56.detection risk 检查风险 !5hNG('f
57.inappropriate audit opinion 不适当的审计意见 5ir[}I^z
58.material misstatement 重大的错报 +ti_?gfx
59.tolerable misstatement 可容忍错报 VuOZZ7y
60.the acceptable level of detection risk 可接受的检查风险 nNCG*Vu
61.assessed level of material misstatement risk 重大错报风险的评估水平 O]>FNsh !
62.simall business 小规模企业 UkE fuH
63.accounting system 会计系统 V6:S<A
64.test of control 控制测试 ZB)`*z>*
65.walk-through test 穿行测试 YTc
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66.communication 沟通 mM> L0
67.flow chart 流程图 g9A8b(>F&@
68.reperformance of internal control 重新执行 `Dck$
69.audit evidence 审计证据 x.+ r.cAXH
70.substantive procedures 实质性程序 8gQg#^,(t
71.assertions 认定 ]Kutuf$t
72.esistence 存在 "G^Z>Z-`
73.occurrence 发生 d-zNvbU"
74.completeness 完整性 /Ria"lLv
75.rights and obligations 权利和义务 +:a#+]g
76.valuation and allocation 计价和分摊 b"lzR[X,e
77.cutoff 截止 :7,j%ELic
78.accuracy 准确性 cN#c25S>
79.classification 分类 +[JvpDv%
80.inspection 检查 _M;n.?H
81.supervision of counting 监盘 B1x# 7>K
82.observation 观察 4O TuX!
83.confirmation 函证 v0D~zV"<y
84.computation 计算 H{}Nr
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85.analytical procedures 分析程序 b9F:X
86.vouch 核对 1Mf tq4nq
87.trace 追查 \gBsAZE
88.audit sampling 审计抽样 B_gzpS]
89.error 误差 |XDbf3^6
90.expected error 预期误差 Ihd{@6m
91.population 总体 eucacXiZ
92.sampling risk 抽样风险 [tKH'}/s=
93.non- sampling risk 非抽样风险 V<:)bG4;d
94.sampling unit 抽样单位 ~rUcko8
95.statistical sampling 统计抽样 `b11,lg
96.tolerable error 可容忍误差 6n|R<DO%\
97.the risk of under reliance 信赖不足风险 {
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98.the risk of over reliance 信赖过度风险 \E(Negt7
99.the risk of incorrect rejection 误拒风险 ~`xaBz0q
100. the risk of incorrect acceptance 误受风险 .T2P%Jn.
101.working trial balance 试算平衡表
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102.index and cross-referencing 索引和交叉索引 W>+/N4
103.cash receipt 现金收入 5~,/VV
104.cash disbursement 现金支出 M$ jU-;hRH
105.bank statement 银行对账单 F*}.0SQ
106.bank reconciliation 银行存款余额调节表 $QNII+o
107.balance sheet date 资产负债表日 U#qs^f7R
108.net realizable value 可变现净值 hT=6XO od4
109.storeroom 仓库 bAUruTn
110.sale invoice 销售发票 ^69ZX61vt
111.price list 价目表 e5}KzFZmZ
112.positive confirmation request 积极式询证函 KW&vX%i(.
113.negative confirmation request 消极式询证函 m0}1P]dc
114.purchase requisition 请购单 j>}<FW-N
115.receiving report 验收报告 %KkMWl&:
116.gross margin 毛利 aqw;T\GI+~
117.manufacturing overhead 制造费用 nlq"OzcH04
118.material requisition 领料单 1ti9FQ
119.inventory-taking 存货盘点 ,\DSi&T
120.bond certificate 债券 ;Y^
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121.stock certificate 股票 x%Fy1.
122.audit report 审计报告 "PK`Ca@`v
123.entity 被审计单位 [X\<C '<
124.addressee of the audit report 审计报告的收件人 _Nx#)(x
125.unqualified opinion 无保留意见 ?V{APM$x
126.qualified opinion 保留意见 ru#CywK{{;
127.disclaimer of opinion 无法表示意见 ndXUR4
128.adverse opinion 否定意见 x1O]@Z{d\
vNA~EV02
A (1)ABC 作业基础成本计算 ,&q
Q[i
A (2)absorbed overhead 已吸收制造费用 -~|E(ys
A (3)absorption costing 吸收成本计算 'QP~uK
A (4)account 账户,报表 s|O4>LsG
A (5)accounting postulate 会计假设 ] 'B4O1
A (6)accounting series release 会计公告文件 >!gW]{
A (7)accounting valuation 会计计价 ;bMmJ>[l-
A (8)account sale 承销清单 |4_[wX
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A (9)accountability concept 经营责任概念 a3Fe42G2c|
A (10)accountancy 会计职业 7rZE7+%]
A (11)accountant 会计师 [b?[LK}.
A (12)accounting 会计 <y!(X"n`
A (13)agency cost 代理成本 }vXf}2C
A (14)accounting bases 会计基础 @((Y[<
A (15)accounting manual 会计手册 p(8[n^~,i
A (16)accounting period 会计期间 Lc?q0x^s
A (17)accounting policies 会计方针 =iFI@2
A (18)accounting rate of return 会计报酬率 P'Gf7sQt7
A (19)accounting reference date 会计参照日 fJdTVs@
A (20)accounting reference period 会计参照期间 )/Mk\``j
A (21)accrual concept 应计概念 'Cp]Q@]\
A (22)accrual expenses 应计费用 OngUZMgdb
A (23)acid test ration 速动比率(酸性测试比率) 5/f"dX
A (24)acquisition 购置 <0M2qt8
A (25)acquisition accounting 收购会计 1oSU>I_i
A (26)activity based accounting 作业基础成本计算 3yXSv1
A (27)adjusting events 调整事项 DZ*m"Bi
A (28)administrative expenses 行政管理费 "/~KB~bB
A (29)advice note 发货通知 GX@=b6#-
A (30)amortization 摊销 7K`Z<v&*
A (31)analytical review 分析性检查 dSkx*#FEE
A (32)annual equivalent cost 年度等量成本法 : 6|nXL
A (33)annual report and accounts 年度报告和报表 UVlXDebl
A (34)appraisal cost 检验成本 S4!}7NOh
A (35)appropriation account 盈余分配账户 }[O/u <Z
A (36)articles of association 公司章程细则 l(j._j~p
A (37)assets 资产 *_,: &Ur
A (38)assets cover 资产保障 ^dP]3D1
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A (39)asset value per share 每股资产价值 j3$\+<m]
A (40)associated company 联营公司 !gX(Vh*k
A (41)attainable standard 可达标准 v9K=\ j
Pgh)+>ON
A (42)attributable profit 可归属利润 F./$nwb
A (43)audit 审计 <3WaFi u
A (44)audit report 审计报告 T {B\1|2w
A (45)auditing standards 审计准则 Y3M"a8 e'
A (46)authorized share capital 额定股本 47yzI-1H+
A (47)available hours 可用小时 zYZ^
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A (48)avoidable costs 可避免成本 k>W}9^ cK
B (49)back-to-back loan 易币贷款 Cz)/
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B (50)backflush accounting 倒退成本计算 +h?Rb3=S
B (51)bad debts 坏帐 %&\DCAFk
B (52)bad debts ratio 坏帐比率 L`@)*x)~R
B (53)bank charges 银行手续费 {K ,-fbE
B (54)bank overdraft 银行透支 o7^u@*"F
B (55)bank reconciliation 银行存款调节表 r(i!". Z
B (56)bank statement 银行对账单 d:GAa
B (57)bankruptcy 破产
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B (58)basis of apportionment 分摊基础 rd
hM#?
B (59)batch 批量 9zac[tno
B (60)batch costing 分批成本计算 >@+ r|
B (61)beta factor B(市场)风险因素 (+w
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B (62)bill 账单 1yT\|2ARZ%
B (63)bill of exchange 汇票 ^oH!FN`;{
B (64)bill of landing 提单 }:9UI
B (65)bill of materials 用料预计单 $geDB~ 2>
B (66)bill payable 应付票据 _a&M
k
B (67)bill receivable 应收票据 M?G
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B (68)bin card 存货记录卡 =cKrp'
B (69)bonus 红利 em,j>qp
B (70)book-keeping 薄记 A>Y!d9]ti
B (71)Boston classification 波士顿分类 GGF;4
B (72)breakeven chart 保本图 ^ygh[.e,
B (73)breakeven point 保本点 gVU&Yl~/^
B (74)breaking-down time 复位时间 NWt5)xl
B (75)budget 预算 r]yI5 ;
B (76)budget center 预算中心 }$D{YHF
B (77)budget cost allowance 预算成本折让 _ H$^m
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B (78)budget manual 预算手册 3lG=.yD
B (79)budget period 预算期间 OJTEvb6nPg
B (80)budgetary control 预算控制 z3|)WS^
B (81)budgeted capacity 预算生产能力 3lo.YLP^
B (82)burden 制造费用 Z
rm!,qs
B (83)business center 经营中心 !dZpV~g0
B (84)business entity 营业个体 n.tJ-l5[
B (85)business unit 经营单位 r}~|,O3bc'
B (86)buy-out management 管理性购买产权 \h UE,^
B (87)by-product 副产品 $,DX^I%!
C (88)called-up share capital 催缴股本 +x:-
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C (89)capacity 生产能力 !PuW6
C (90)capacity ratios 生产能力比率 kf>L
C (91)capital 资本 e,rCutA)
C (92)capital assets pricing model资本资产计价模式 [(eO_I5ep
C (93)capital commitment 承诺资本 ]YqeI*BX
C (94)capital employed 已运用的资本 BzyzOtBp3L
C (95)capital expenditure 资本支出 M-+pYv#&P
C (96)capital expenditureauthorization 资本支出核准 ;y%C\YB#
C (97)capital expenditure control 资本支出控制 [2Rw)!N
C (98)capital expenditure proposal资本支出申请 l!9G
C (99)capital funding planning 资本基金筹集计划 D`fi\A
C (100)capital gain 资本收益 p&<X&D
C (101)capital investment appraisal资本投资评估 zyF[I6Gs
C (102)capital maintenance 资本保全 8"2X 8C8
C (103)capital resource planning 资本资源计划 9_5tA'Q
C (104)capital surplus 资本盈余 WTZr{)e
C (105)capital turnover 资本周转率 '@
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C (106)card 记录卡 L.1pO2zPe
C (107)cash 现金 :.%Hu9=GL
C (108)cash account 现金账户 Kk t9M\
C (109)cash book 现金账薄 FdVWj
5 $a
C (110)cash cow 金牛产品 j@b18wZ
C (111)cash flow 现金流量 4RU/y+[o
C (112)cash discounted 现金贴现 2O~I.(9(
C (113)cash flow budget 现金流量预算 IsjD-t
C (114)cash flow statement 现金流量表 ~.'NG?
%7P
C (115)cash ledger 现金分类账 i][af
C (116)cash limit 现金限额 S/l?wwD
C (117)CCA 现时成本会计 tE>hj:p
C (118)center 中心 v\ gCgx=%j
C (119)changeover time 变更时间 Mk"V%)1k
C (120)chartered entity 特许经济个体 // \UthOT
C (121)cheque 支票 K;}h
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C (122)cheque register 支票登记薄 q<` g
C (123)coin analysis 零钱分类 i'}Z>g5D
C (124)classification 分类 2n`OcXCh/
C (125)clock card 工时卡 Axtf,
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C (126)code 代码 !Qd4Y
=
C (127)commitment accounting 承诺确认会计 V9o_
Q
C (128)common cost 共同成本
bWAVBF
C (129)company limited byguarantee 有限担保责任公司 !ENb \'>J>
C (130)company limited shares 股份有限公司 .5PcprE/
C (131)competitive position 竞争能力状况 B{0m0-l
C (132)concept 概念 8`/nk`;
C (133)conglomerate 跨行业企业 Uhz<B #tj
C (134)consistency concept 一致性概念 E'J|
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C (135)consolidated accounts 合并报表 `1$7. ydQ
C (136)consolidation accounting 合并会计 i C
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C (137)consortium 财团 4LBMhLy
C (138)contingency plan 应急计划 BEv>?T
0
C (139)contingent liabilities 或有负债 l'2a?1/q
C (140)continuous operation 连续生产 f/:XIG
C (141)contra 抵消 %TA3o71
C (142)contract cost 合同成本 J}-,!3qxW
C (143)contract costing 合同成本计算 T"2D<7frbo
C (144)contribution 贡献毛益 p ^U:O&U(
C (145)contribution centre 贡献中心 |<n+
6
C (146)contribution chart 贡献图 e Ert_@}
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 Z ?{;|Z5
C (148)contribution to salesration 贡献毛益对销售比率 \H
zI*|*A
C (149)control 控制 uW8LG\Z>D5
C (150)control account 控制帐户 'RlPj0Cg
C (151)control limits 控制限度 4ZK8Y[]Lv
C (152)controllability concept 可控制概念 _"PTO&E
C (153)controllable cost 可控制成本 U0+
Hk+
C (154)conversion cost 加工成本 P"<