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注会《审计》英语常用词汇 fvUD'
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1.audit 审计 @T6Z3Zj}
2.attestation 鉴证 Gd08RW
3.credibility 可信赖程度 1G6MO
4.audit of financial statements 财务报表审计 pPX ~pPIj2
5.agreed-upon procedures 执行商定程序 {ylhh%t4hi
6.high levels of assurance 高水平保证 "BAH=ul5E
7.compilation 编制 Q'mLwD3>
8.reliability 可靠性 NX5A{
9.relevance 相关性 aTx*6;-PH
10.professional skepticism 职业谨慎 \h&ui]V
11.objectivity 客观性 %j*i=
12. professional competence 专业胜任能力 QV@NA@;XZ
13.Senior/CPA-in-charge 项目经理 ]
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14.audit engagement letter 业务约定书
xO<$xx
15.recurring audit 连续审计 E*F)jP,yo
16.the client 委托人 0D*uZ,oBEw
17.change CPA 更换注册会计师 Qn*a#]p
18.the existing CPA 现任注册会计师 '\iWp?`$
19.the successor CPA 后任注册会计师 X%
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20.the preceding CPA前任注册会计师 m@_m"1_;
21.issue the audit report 出具审计报告 e~wJO~
22.expert 专家 @/m|T]'8
23.the board of directors 董事会 xa?#wY
b
24.knowledge of the entity‘ s business 了解被审计单位情况 x`#
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25.assess material misstatement risks评估重大错报风险 Qf}^x9'
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 A,2dK}\>
27.a general knowledge of —— 初步了解―――的情况 /W,K% s]
28.a more knowledge of—— 进一步了解的情况 C;3>q*Am4
29.the prior year‘s working papers 以前年度工作底稿 3w
B 03\P
30.minutes of meeting 会议纪要 =`l).GnN2`
31.business risks 经营风险 p`i_s(u
32.appropriateness 适当性 P
o:)b
33.accounting estimate 会计估计 +C(v4@=nd
34.management representations 管理层声明 t#0/_tD
35.going concern assumption 持续经营假设 D3>;X= 1
36.audit plan 审计计划 )38M~/ ^l
37.significant audit areas 重点审计领域 _Wjd`*
38.error 错误 3/w) mY-o
39.fraud舞弊 rU{E}
40.modified or additional procedures 修改或追加审计程序 y<<:6OBj
41.misappropriation of assets 侵占资产 y@L-qO+{&
42.transactions without substance 虚假交易 8>}^W
43.unusual pressures 异常压力 ,;2x.We
44.the suspected noncompliance 涉嫌存在违法行为 sPee"9%,
45.materialiy 重要性 =7Wr
46.exceed the materiality level 超过重要性水平 ':v@Pr|
47.approach the materiality level 接近重要性水平 zgdOugmmt_
48.an acceptably low level 可接受水平 j3W)5ZX
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 &$vW
50.misstatements or omissions 错报或漏报 KvM}g2"
51.aggregate 总计 2A+I8/zRG
52.subsequent events 期后事项 .Fy f4^0
53.adjust the financial statements 调整财务报表 ]/p)XHKo
54.perform additional audit procedures 实施追加的审计程序 -cjwa-9
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55.audit risk 审计风险 _TRO2p0
56.detection risk 检查风险 S&C
57.inappropriate audit opinion 不适当的审计意见 ^r7-
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58.material misstatement 重大的错报 W|PKcZ ]Uc
59.tolerable misstatement 可容忍错报 u'?yc"d>#
60.the acceptable level of detection risk 可接受的检查风险 z'G~b[kG4n
61.assessed level of material misstatement risk 重大错报风险的评估水平 }wJDHgt]-p
62.simall business 小规模企业 zlh}8Es
63.accounting system 会计系统 9*@K l`\
64.test of control 控制测试 O!b >
65.walk-through test 穿行测试 l+>&-lX'
66.communication 沟通 88dq8T4
67.flow chart 流程图 \gh`PS-B
68.reperformance of internal control 重新执行 _%)v
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69.audit evidence 审计证据 !zw)! rV=
70.substantive procedures 实质性程序 V8z91
71.assertions 认定 O^D$ ~
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72.esistence 存在 EcA@bZ0
73.occurrence 发生 9M)N2+hkZ
74.completeness 完整性 0@9.h{s@
75.rights and obligations 权利和义务 '~^3 =[Z
76.valuation and allocation 计价和分摊 CL^MIcq?
77.cutoff 截止 CaZ{UGokL
78.accuracy 准确性 tNskB`541
79.classification 分类 HqW|
80.inspection 检查 E47U &xL
81.supervision of counting 监盘 2Et7o/\<
82.observation 观察 {=AK|
83.confirmation 函证 {e4ILdXM
84.computation 计算 QES[/i +
85.analytical procedures 分析程序 b@OL!?JP
86.vouch 核对 }ST9&
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87.trace 追查 c1IK9X*
88.audit sampling 审计抽样 2EubMG
89.error 误差 4s<*rKm~
90.expected error 预期误差 C(:tFuacpw
91.population 总体 g+ik`q(ge
92.sampling risk 抽样风险 <y(uu(c
93.non- sampling risk 非抽样风险 YQ`G
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94.sampling unit 抽样单位 {]\QUXH
95.statistical sampling 统计抽样 nj*B-M\p
96.tolerable error 可容忍误差 lO-: [@
97.the risk of under reliance 信赖不足风险 D?u*^?
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98.the risk of over reliance 信赖过度风险 tQy@d_a=y
99.the risk of incorrect rejection 误拒风险 lE+v@Kb:
100. the risk of incorrect acceptance 误受风险 "YlN_U
101.working trial balance 试算平衡表 &)Fp
102.index and cross-referencing 索引和交叉索引 T4`.rnzyRb
103.cash receipt 现金收入 =kq!e
104.cash disbursement 现金支出 3_Su5~^
105.bank statement 银行对账单 dkuB
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106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 *`:zSnu
108.net realizable value 可变现净值 DRLX0Ml]\
109.storeroom 仓库 N\IdZX%u
110.sale invoice 销售发票 fiSc\C ~
111.price list 价目表 A f@IsCOJ
112.positive confirmation request 积极式询证函 VJM n5v[V
113.negative confirmation request 消极式询证函 $cri"G
114.purchase requisition 请购单 JJ3(0
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115.receiving report 验收报告 .y {qsL^P
116.gross margin 毛利 L Ty[)
117.manufacturing overhead 制造费用 J9^RP~>bs
118.material requisition 领料单 P`HE3?r
119.inventory-taking 存货盘点 8>
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120.bond certificate 债券 qlJP2Ig~
121.stock certificate 股票 j+:q:6 =
122.audit report 审计报告 DfFsCTu
123.entity 被审计单位 sgDlT=c'
124.addressee of the audit report 审计报告的收件人 dA[Z\
125.unqualified opinion 无保留意见 v\#69J5.>)
126.qualified opinion 保留意见 oB:tio4DE
127.disclaimer of opinion 无法表示意见 @ oE [!
128.adverse opinion 否定意见 7p&%0'BO1z
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A (1)ABC 作业基础成本计算 jb8v3L
A (2)absorbed overhead 已吸收制造费用 1}mIzrY
A (3)absorption costing 吸收成本计算 bWK}oYB*
A (4)account 账户,报表 QDS=M]
A (5)accounting postulate 会计假设 0nS69tH
A (6)accounting series release 会计公告文件 4r!8_$fN?G
A (7)accounting valuation 会计计价 w%Tcx^:
A (8)account sale 承销清单 _eAZ_@
A (9)accountability concept 经营责任概念 mh>)N"
A (10)accountancy 会计职业 Mg]q^T.a
A (11)accountant 会计师 08&DP^NS
A (12)accounting 会计 >ZKE
A (13)agency cost 代理成本 $D8eCjUm
A (14)accounting bases 会计基础 ( Kh<qAP_n
A (15)accounting manual 会计手册 N=&~3k
A (16)accounting period 会计期间 -.:[a3c?
A (17)accounting policies 会计方针 H
d6g0
A (18)accounting rate of return 会计报酬率 r{.DRbn
A (19)accounting reference date 会计参照日 P?dE\Po7
A (20)accounting reference period 会计参照期间 [1@-F+
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 [^B04x@
A (23)acid test ration 速动比率(酸性测试比率) &Ib8xwb:
A (24)acquisition 购置 f{[U->#^
A (25)acquisition accounting 收购会计 5An|#^]
A (26)activity based accounting 作业基础成本计算 Q>u$tLX&
A (27)adjusting events 调整事项 s`ly#+!.
A (28)administrative expenses 行政管理费 Sc;WraEn2
A (29)advice note 发货通知 4flyV -
A (30)amortization 摊销 zJS,f5L6)
A (31)analytical review 分析性检查 JK.lL]<p i
A (32)annual equivalent cost 年度等量成本法
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A (33)annual report and accounts 年度报告和报表 2xH9O{
A (34)appraisal cost 检验成本 LUv>0G#L[
A (35)appropriation account 盈余分配账户 $Ml/=\EHOg
A (36)articles of association 公司章程细则 ,p/iN9+Z
A (37)assets 资产 .vG_ \-@
A (38)assets cover 资产保障 pb_+_(/c
A (39)asset value per share 每股资产价值 NvWwj%6]
A (40)associated company 联营公司 k2l(!0o|;
A (41)attainable standard 可达标准 A.m#wY8
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A (42)attributable profit 可归属利润 ^HumyDD6
A (43)audit 审计 dIe-z7x
A (44)audit report 审计报告 7f_4qb8
A (45)auditing standards 审计准则 #q40 >)]
A (46)authorized share capital 额定股本 \"c;MK{
A (47)available hours 可用小时 Fku9hB
A (48)avoidable costs 可避免成本 EZ*FGt6(
B (49)back-to-back loan 易币贷款 u^SXg
dj
B (50)backflush accounting 倒退成本计算 Ia$&SS)K
B (51)bad debts 坏帐 )Ac+5bs
B (52)bad debts ratio 坏帐比率 MjNCn&c
B (53)bank charges 银行手续费 8SK}#44Xz
B (54)bank overdraft 银行透支 O`U&0lKi'
B (55)bank reconciliation 银行存款调节表 rxjMCMF
B (56)bank statement 银行对账单 9*2A}dH
B (57)bankruptcy 破产 (L_txd4
B (58)basis of apportionment 分摊基础 &bBK#d*-u?
B (59)batch 批量 qYc]Y9fi
B (60)batch costing 分批成本计算 7(lR$,bE;=
B (61)beta factor B(市场)风险因素 ;LNFPo
B (62)bill 账单 :Eq=wbAw
B (63)bill of exchange 汇票 Ha9A5Ao}0
B (64)bill of landing 提单 'h_PJ%
B (65)bill of materials 用料预计单 J6/Mm7R
B (66)bill payable 应付票据 J:Uf}!D
B (67)bill receivable 应收票据 h"cLZM:6
B (68)bin card 存货记录卡 DbFTNoVR
B (69)bonus 红利 kxp$Nnk
B (70)book-keeping 薄记 JyWB
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B (71)Boston classification 波士顿分类 ao>bn
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B (72)breakeven chart 保本图 JS% &ipm
B (73)breakeven point 保本点 F@4XORO;
B (74)breaking-down time 复位时间 n}PK0
B (75)budget 预算 )vO;=%GQ
B (76)budget center 预算中心 ~` v7
B (77)budget cost allowance 预算成本折让
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B (78)budget manual 预算手册 {ecmOxKP}
B (79)budget period 预算期间 R X:wt
B (80)budgetary control 预算控制 gsd9QW
B (81)budgeted capacity 预算生产能力 j7=I!<w V
B (82)burden 制造费用
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B (83)business center 经营中心 I
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B (84)business entity 营业个体 |2(z<b&y=
B (85)business unit 经营单位 "I?sz)pxG
B (86)buy-out management 管理性购买产权 mz;S*ONlV
B (87)by-product 副产品 u
hvm
h
C (88)called-up share capital 催缴股本 gE%{#&