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注会《审计》英语常用词汇 F.?01,J=1
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1.audit 审计 zb :kanb-
2.attestation 鉴证 !^iwQ55e2A
3.credibility 可信赖程度 90fs:.
4.audit of financial statements 财务报表审计 Lc]1$
5.agreed-upon procedures 执行商定程序 1HbFtU`y~
6.high levels of assurance 高水平保证 I8u!\F
7.compilation 编制 |@RpWp>2
8.reliability 可靠性 1`JB)9P
9.relevance 相关性 5/?P|T
10.professional skepticism 职业谨慎 OxQYNi2
11.objectivity 客观性 6{=_718l`
12. professional competence 专业胜任能力 ;7Okyj6EP
13.Senior/CPA-in-charge 项目经理 <bUXC@3W
14.audit engagement letter 业务约定书
$:EG%jl
15.recurring audit 连续审计 9i=B
16.the client 委托人 DnF
jEP^
17.change CPA 更换注册会计师 s8vKKvs`9
18.the existing CPA 现任注册会计师 l5k?De_(x
19.the successor CPA 后任注册会计师 O~PChUU*Y
20.the preceding CPA前任注册会计师 % (<(Y
21.issue the audit report 出具审计报告 I\zemW!
22.expert 专家 Fp%Ln(/m
23.the board of directors 董事会 oa`#RC8N
24.knowledge of the entity‘ s business 了解被审计单位情况 o=_c2m
25.assess material misstatement risks评估重大错报风险 ()\j
CNLT
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |4mVT&63(
27.a general knowledge of —— 初步了解―――的情况 {kL&Rv%'
28.a more knowledge of—— 进一步了解的情况 Z\ )C_p\-
29.the prior year‘s working papers 以前年度工作底稿 f%XJ;y\,9H
30.minutes of meeting 会议纪要 [T^?Q%h
31.business risks 经营风险 J,5+47b1}R
32.appropriateness 适当性 fu4!t31
33.accounting estimate 会计估计 SK
R1E];4
34.management representations 管理层声明 3^wC<ZXcD
35.going concern assumption 持续经营假设 ER^QV(IvP8
36.audit plan 审计计划 G1d(,4Xp
37.significant audit areas 重点审计领域 |cd-!iJX-
38.error 错误 XAuI7e
39.fraud舞弊 V%NeZ1{ e
40.modified or additional procedures 修改或追加审计程序 =a$Oecg?
41.misappropriation of assets 侵占资产 5=L} \ankn
42.transactions without substance 虚假交易 N3%*7{X
9
43.unusual pressures 异常压力 3FNT|QF
44.the suspected noncompliance 涉嫌存在违法行为 {(tHk_q
45.materialiy 重要性 6BAW
46.exceed the materiality level 超过重要性水平 O0huqF$K
47.approach the materiality level 接近重要性水平 uMmXs%9T
48.an acceptably low level 可接受水平 x({C(Q'O
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 Vn|1v4U!
50.misstatements or omissions 错报或漏报
u0
y 1
51.aggregate 总计 &<]<a_pw
52.subsequent events 期后事项 A.En+-[\
53.adjust the financial statements 调整财务报表 %j+xgX/&
54.perform additional audit procedures 实施追加的审计程序 wtH~-xSB|
55.audit risk 审计风险 .`p&ATgv
56.detection risk 检查风险 NM#-Af*pg
57.inappropriate audit opinion 不适当的审计意见 M 2q"dz
58.material misstatement 重大的错报 nwmW.(R4
59.tolerable misstatement 可容忍错报 X.FGBR7=q
60.the acceptable level of detection risk 可接受的检查风险 BVpO#c~I
61.assessed level of material misstatement risk 重大错报风险的评估水平 ynwG\V
62.simall business 小规模企业 #hw>tA6
63.accounting system 会计系统 W?Ww2Lo%Y
64.test of control 控制测试 =,V|OfW
65.walk-through test 穿行测试 UE"GJt`I
66.communication 沟通 zpjqEEY;
67.flow chart 流程图 Log|%P\
68.reperformance of internal control 重新执行 IV `%V+
f
69.audit evidence 审计证据 1AD]v<M
70.substantive procedures 实质性程序 j/!H$0PN
71.assertions 认定 J'T=q/
72.esistence 存在 *>[3I}mM
73.occurrence 发生 Jn&7C
74.completeness 完整性 &
E}mX]t
75.rights and obligations 权利和义务 L.'}e{ldW
76.valuation and allocation 计价和分摊 '{b1!nC;
77.cutoff 截止 jZ*WN|FK?
78.accuracy 准确性 BS1A
p
79.classification 分类 c&nh>oN
80.inspection 检查 {XCf-{a]~
81.supervision of counting 监盘 # Su~`]
82.observation 观察 gVR@&bi7
83.confirmation 函证 2kh"8oQ
84.computation 计算 yxWO[ Z
85.analytical procedures 分析程序 PBjmGwg7
86.vouch 核对 R.9V,R5
87.trace 追查 YN/}9.
88.audit sampling 审计抽样 ipE]}0q
89.error 误差 MXtkP1A`
90.expected error 预期误差 ~+6Vdxm
91.population 总体 2?q(cpsN
92.sampling risk 抽样风险 ]
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93.non- sampling risk 非抽样风险 9i q""
94.sampling unit 抽样单位 9&]M
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95.statistical sampling 统计抽样 {w6/[-^
96.tolerable error 可容忍误差 E%N2k|%8d_
97.the risk of under reliance 信赖不足风险 }hpmO-
98.the risk of over reliance 信赖过度风险 <n"C,
99.the risk of incorrect rejection 误拒风险 ` uCI Xb
100. the risk of incorrect acceptance 误受风险 j]rz] k
101.working trial balance 试算平衡表 IH*s8tPc
102.index and cross-referencing 索引和交叉索引 x2Lq=zwJ
103.cash receipt 现金收入 qoMfSz"(
104.cash disbursement 现金支出 Di.3113t
105.bank statement 银行对账单 w?Ju5 5
106.bank reconciliation 银行存款余额调节表 C#0Qd%
107.balance sheet date 资产负债表日 ay
)/q5
108.net realizable value 可变现净值 iA
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109.storeroom 仓库
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110.sale invoice 销售发票 8hanzwoJ:
111.price list 价目表 c3%@Wj:fo
112.positive confirmation request 积极式询证函 Fg]?zEa
113.negative confirmation request 消极式询证函 8 .>/6M
114.purchase requisition 请购单 2BXy<BM @
115.receiving report 验收报告 (5L-G{4
116.gross margin 毛利 ZJW[?V\5=
117.manufacturing overhead 制造费用 I^\&y(LJF
118.material requisition 领料单 O`1!
119.inventory-taking 存货盘点 x Gk6n4Gg
120.bond certificate 债券 ~Heb1tl;
121.stock certificate 股票 rh*sbZ68>E
122.audit report 审计报告 WiL2
123.entity 被审计单位 y]
oaO+
124.addressee of the audit report 审计报告的收件人 6?tlU>A2s
125.unqualified opinion 无保留意见 -_OS%ARa
126.qualified opinion 保留意见 8)*2@-Rp
127.disclaimer of opinion 无法表示意见 /UcV
128.adverse opinion 否定意见 ^ <`(lyph
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A (1)ABC 作业基础成本计算 @&F@I3`{
A (2)absorbed overhead 已吸收制造费用 iRo.RU8>
A (3)absorption costing 吸收成本计算 G6P)C##ibn
A (4)account 账户,报表 38ES($
A (5)accounting postulate 会计假设 ?
8aaD>OR$
A (6)accounting series release 会计公告文件 e!-,PU9+
A (7)accounting valuation 会计计价 3\O
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A (8)account sale 承销清单 `$LWmm#
A (9)accountability concept 经营责任概念 Rgy-OA
A (10)accountancy 会计职业 BAj-akc f
A (11)accountant 会计师 ( lm&*tKm
A (12)accounting 会计 /'2O.d0}.
A (13)agency cost 代理成本 ^jB8Q
A (14)accounting bases 会计基础 g:l.MJT
A (15)accounting manual 会计手册 p^kUs0$GS
A (16)accounting period 会计期间 ^)!F9h+
A (17)accounting policies 会计方针 gU^$Sx7'
A (18)accounting rate of return 会计报酬率 IzOYduJ.
A (19)accounting reference date 会计参照日 wFh8?Z3u_
A (20)accounting reference period 会计参照期间 n%^ LPD
A (21)accrual concept 应计概念 TcTM]ixr
A (22)accrual expenses 应计费用 Cb t{H}I3
A (23)acid test ration 速动比率(酸性测试比率) sZWaV4
A (24)acquisition 购置 J&/lx${
A (25)acquisition accounting 收购会计 RgdysyB
A (26)activity based accounting 作业基础成本计算 sxKf&p;
A (27)adjusting events 调整事项 {#P`^g
A (28)administrative expenses 行政管理费 r[(xjn
A (29)advice note 发货通知 7\zZpPDV
A (30)amortization 摊销 AE`We
$!
A (31)analytical review 分析性检查 yq-=],h
A (32)annual equivalent cost 年度等量成本法 %=AxJp!a
A (33)annual report and accounts 年度报告和报表 \@3Qi8u//
A (34)appraisal cost 检验成本 GPhl4#'
A (35)appropriation account 盈余分配账户 <:/&&@2
A (36)articles of association 公司章程细则 Ma *y=d;,1
A (37)assets 资产 anw}w!@U
A (38)assets cover 资产保障 mffn//QS
A (39)asset value per share 每股资产价值 B&+`)E{KB
A (40)associated company 联营公司 EFuvp8^y
A (41)attainable standard 可达标准 >SN|?|2U/
4to% `)]
A (42)attributable profit 可归属利润 S d/?&
A (43)audit 审计 H7Uli]e3
A (44)audit report 审计报告 )Au6Nf
A (45)auditing standards 审计准则 Rgo rkZlVM
A (46)authorized share capital 额定股本 ,mS/h~-5n
A (47)available hours 可用小时 <e]Oa$
A (48)avoidable costs 可避免成本 1aV
a0q<
B (49)back-to-back loan 易币贷款 X8dR+xd
B (50)backflush accounting 倒退成本计算 07Gv* .
B (51)bad debts 坏帐 |6UtW{2I/
B (52)bad debts ratio 坏帐比率 E5el?=,i
B (53)bank charges 银行手续费 u~
~R9.
B (54)bank overdraft 银行透支 EV#MQM
B (55)bank reconciliation 银行存款调节表 Xtz-\v#0o'
B (56)bank statement 银行对账单 KIA 2"KbjG
B (57)bankruptcy 破产 ML-)I&
>tT
B (58)basis of apportionment 分摊基础 hmx=
35
B (59)batch 批量 I1X/Lj=
B (60)batch costing 分批成本计算 ,P'P^0qJ
B (61)beta factor B(市场)风险因素 WwF~d+>|C
B (62)bill 账单 nVu&/
B (63)bill of exchange 汇票 di)
*-+
B (64)bill of landing 提单 ZvYLL{>}w
B (65)bill of materials 用料预计单 4k/VBZB
B (66)bill payable 应付票据 {mWui9 %M
B (67)bill receivable 应收票据 {QBB^px
B (68)bin card 存货记录卡 GV)<Q^9
B (69)bonus 红利 t NsPB6Z
B (70)book-keeping 薄记 ^mAYBOE
B (71)Boston classification 波士顿分类 O8|5KpXd@
B (72)breakeven chart 保本图 mr
m^e9*Z
B (73)breakeven point 保本点 ZYf2XI(_"
B (74)breaking-down time 复位时间 J};z85B
B (75)budget 预算 7
NC=*A~
B (76)budget center 预算中心 {k4CEt;
B (77)budget cost allowance 预算成本折让 rC:?l(8ng3
B (78)budget manual 预算手册 s[8@*/ds
B (79)budget period 预算期间 2L AYDaS
B (80)budgetary control 预算控制 =n^!VXaL]]
B (81)budgeted capacity 预算生产能力 J
7C4V'_
B (82)burden 制造费用 QDpEb=|S
B (83)business center 经营中心 2=?tJ2E
B (84)business entity 营业个体 b
}T6v
B (85)business unit 经营单位
tv
XW
B (86)buy-out management 管理性购买产权 T!wo2EzE
B (87)by-product 副产品 UgWs{y2SE.
C (88)called-up share capital 催缴股本 eI1GXQ%
C (89)capacity 生产能力 Xtwun
C (90)capacity ratios 生产能力比率 h'
!imQ
C (91)capital 资本 i"|$(2
C (92)capital assets pricing model资本资产计价模式 0-
LpqX
C (93)capital commitment 承诺资本 {]z4k[;.h
C (94)capital employed 已运用的资本 %/>x
O3"T
C (95)capital expenditure 资本支出 \4"S7.% |
C (96)capital expenditureauthorization 资本支出核准 {;2vmx9
C (97)capital expenditure control 资本支出控制 "cTncL
C (98)capital expenditure proposal资本支出申请 e4~>G?rM_
C (99)capital funding planning 资本基金筹集计划 }HE6aF62O
C (100)capital gain 资本收益 :'a
AZegQY
C (101)capital investment appraisal资本投资评估 #W.vX?-'0
C (102)capital maintenance 资本保全 Qb8
KPpd
C (103)capital resource planning 资本资源计划 2
_Wg!bq
C (104)capital surplus 资本盈余 6#j$GH *
C (105)capital turnover 资本周转率
0&ByEN99
C (106)card 记录卡 R<i38/ ~G
C (107)cash 现金 b3wM;jv
C (108)cash account 现金账户 0Z|FZGRP
C (109)cash book 现金账薄 FWH}j0Gj|
C (110)cash cow 金牛产品 ^m_yf|D$
C (111)cash flow 现金流量 JbB}y'c4}=
C (112)cash discounted 现金贴现 I\qYkWg7
C (113)cash flow budget 现金流量预算 =)O,`.M.Y
C (114)cash flow statement 现金流量表 1FtM>&%4
C (115)cash ledger 现金分类账 3~e8bcb
C (116)cash limit 现金限额 nC {K$
C (117)CCA 现时成本会计 $+}+zZX5
C (118)center 中心 -@>BHC
C (119)changeover time 变更时间 X-Wz:NA
C (120)chartered entity 特许经济个体 6<0n *&
C (121)cheque 支票 DO7W}WU
C (122)cheque register 支票登记薄 vK$"# F~
C (123)coin analysis 零钱分类 N_L,]QT?
C (124)classification 分类 [FUjnI
C (125)clock card 工时卡 A]L%dFK
C (126)code 代码 %+ZJhHT
C (127)commitment accounting 承诺确认会计 IlX$YOf4
C (128)common cost 共同成本 \D>$aLO*?
C (129)company limited byguarantee 有限担保责任公司 /~4"No@
C (130)company limited shares 股份有限公司 ~j#~\Ir
C (131)competitive position 竞争能力状况 6z,&