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注会《审计》英语常用词汇 O`GsS{$sS
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1.audit 审计 MTER(L
2.attestation 鉴证 D-Vai#Cd
3.credibility 可信赖程度 ]r!>{
4.audit of financial statements 财务报表审计 3ya1'qUC
5.agreed-upon procedures 执行商定程序 ,d+fDmm3
6.high levels of assurance 高水平保证 Pz#7h*;cw.
7.compilation 编制 GPhl4#'
8.reliability 可靠性 <:/&&@2
9.relevance 相关性 4k/VBZB
10.professional skepticism 职业谨慎 ~^u16z,
11.objectivity 客观性 [S.ZJUns
12. professional competence 专业胜任能力 9jN)I(^D6
13.Senior/CPA-in-charge 项目经理 AM"Nn
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14.audit engagement letter 业务约定书 mS#zraJn5
15.recurring audit 连续审计 E^GHVt/.
16.the client 委托人 a $"ib
17.change CPA 更换注册会计师 }?cGf-c
18.the existing CPA 现任注册会计师 gH2,\z`[4
19.the successor CPA 后任注册会计师 Y+4o B
20.the preceding CPA前任注册会计师 lPLz@Up~
21.issue the audit report 出具审计报告 ml@2wGyf
22.expert 专家 j-CnT)W<
23.the board of directors 董事会 ^mAYBOE
24.knowledge of the entity‘ s business 了解被审计单位情况 fgNU03jp^x
25.assess material misstatement risks评估重大错报风险 d!K
sNkk
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 i>EgG5iJ
27.a general knowledge of —— 初步了解―――的情况 22kp l)vbU
28.a more knowledge of—— 进一步了解的情况 {k4CEt;
29.the prior year‘s working papers 以前年度工作底稿 +\li*G]:J
30.minutes of meeting 会议纪要 ZpUCfS)|&
31.business risks 经营风险 2&+#Vsm`V
32.appropriateness 适当性 V`adWXu
33.accounting estimate 会计估计 @i^~0A#q*
34.management representations 管理层声明 TF2>4 p
35.going concern assumption 持续经营假设 r ]W
36.audit plan 审计计划 =0@&GOq
37.significant audit areas 重点审计领域 ]zO/A4
38.error 错误 $?,a[79
39.fraud舞弊 %{3
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40.modified or additional procedures 修改或追加审计程序 pLMRwgzr
41.misappropriation of assets 侵占资产 Ladsw
42.transactions without substance 虚假交易 )s1Ib4C
43.unusual pressures 异常压力 h'
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44.the suspected noncompliance 涉嫌存在违法行为 i"|$(2
45.materialiy 重要性 0y<wvLv2C
46.exceed the materiality level 超过重要性水平 C^QtSha
47.approach the materiality level 接近重要性水平 o!:8nXw
48.an acceptably low level 可接受水平 X2tk
[Kr
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 i,13b
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50.misstatements or omissions 错报或漏报 e]=!"nJ+
51.aggregate 总计 h^
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52.subsequent events 期后事项 7_2kDDW0
53.adjust the financial statements 调整财务报表 F}"] 92
54.perform additional audit procedures 实施追加的审计程序 qQ!1t>j+H
55.audit risk 审计风险 Bl9jkq
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56.detection risk 检查风险 8/z3=O&
57.inappropriate audit opinion 不适当的审计意见 DzQ1%!
58.material misstatement 重大的错报 ;['[?wk
59.tolerable misstatement 可容忍错报 a[lY S{
60.the acceptable level of detection risk 可接受的检查风险 GE>[*zN
61.assessed level of material misstatement risk 重大错报风险的评估水平 7iJ&6=/
62.simall business 小规模企业 3] 1-M
63.accounting system 会计系统 o]IjK
64.test of control 控制测试 OMwsbp&
65.walk-through test 穿行测试 2<mW\$
66.communication 沟通 +
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67.flow chart 流程图 $A3<G-4O
68.reperformance of internal control 重新执行 ++L?+^h
69.audit evidence 审计证据 yL;M"L
70.substantive procedures 实质性程序 `OymAyEYQ
71.assertions 认定 *m%]zj0bo
72.esistence 存在 TO2c"7td
73.occurrence 发生 ]|_\xO(
74.completeness 完整性 X-Wz:NA
75.rights and obligations 权利和义务 6<0n *&
76.valuation and allocation 计价和分摊 %gnM(pxl
77.cutoff 截止 ~Oe Ppa\
78.accuracy 准确性 9dMrgz&'
79.classification 分类 9 2MTX
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80.inspection 检查 vzF5xp.
81.supervision of counting 监盘 EQqx+J&!
82.observation 观察 kt4d;4n
83.confirmation 函证 _2b tfY1U
84.computation 计算 KJE[+R H+z
85.analytical procedures 分析程序 m\/ Tj0e
86.vouch 核对 #d{=\$=
87.trace 追查 Pmi#TW3X
88.audit sampling 审计抽样 %p&k5:4<"#
89.error 误差 ~j#~\Ir
90.expected error 预期误差 zi~5l#I
91.population 总体 Y^%T}yTtq
92.sampling risk 抽样风险 [OOS`N4<
93.non- sampling risk 非抽样风险 :
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94.sampling unit 抽样单位 oJKa"H-jL
95.statistical sampling 统计抽样 W4;m H}#0
96.tolerable error 可容忍误差 4'KOpl
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97.the risk of under reliance 信赖不足风险 A?TBtAe
98.the risk of over reliance 信赖过度风险 WWT",gio
99.the risk of incorrect rejection 误拒风险 c`x7u}C
100. the risk of incorrect acceptance 误受风险 /yLZ/<WN
101.working trial balance 试算平衡表 Iqs+r?
102.index and cross-referencing 索引和交叉索引
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103.cash receipt 现金收入 4h6k`ie!$
104.cash disbursement 现金支出 ]*O/+
105.bank statement 银行对账单 L
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106.bank reconciliation 银行存款余额调节表 crO@?m1
107.balance sheet date 资产负债表日 3Rm#-T s
108.net realizable value 可变现净值 A?G IBjs
109.storeroom 仓库 $4jell
110.sale invoice 销售发票 U $Qv>7
111.price list 价目表 p2PY@d}}.
112.positive confirmation request 积极式询证函 k7tYa;C
113.negative confirmation request 消极式询证函 0'&X
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114.purchase requisition 请购单 reo{*)%
115.receiving report 验收报告 R~bC,`Bh
116.gross margin 毛利 BF{w)=@/'
117.manufacturing overhead 制造费用 2/,0iwj-
118.material requisition 领料单 7j5f ;O^+
119.inventory-taking 存货盘点 jQU"Ved
120.bond certificate 债券 @eqeN9e
121.stock certificate 股票 JcJmds
122.audit report 审计报告 <lr*ZSNY
123.entity 被审计单位 P)dL?vkK
124.addressee of the audit report 审计报告的收件人 x*oWa,
125.unqualified opinion 无保留意见 PLM _#+R>
126.qualified opinion 保留意见
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127.disclaimer of opinion 无法表示意见 2?@j~I=s2h
128.adverse opinion 否定意见 `k\grr.J
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A (1)ABC 作业基础成本计算 iE0ab,OF
A (2)absorbed overhead 已吸收制造费用 F>]#}_
A (3)absorption costing 吸收成本计算 W;?(,xx
A (4)account 账户,报表 dQezd-y*
A (5)accounting postulate 会计假设 4Z[V uQng
A (6)accounting series release 会计公告文件 N__H*yP
A (7)accounting valuation 会计计价 4^6.~6a
A (8)account sale 承销清单 4!`bZ`_Bw
A (9)accountability concept 经营责任概念 n{*e 9Aw
A (10)accountancy 会计职业 +@X5!S6
A (11)accountant 会计师 ]IJRnVp%
A (12)accounting 会计 3#wcKv%>&_
A (13)agency cost 代理成本 O!D/|.Q#%
A (14)accounting bases 会计基础 &PcyKpyd
A (15)accounting manual 会计手册 4t4olkK3Oa
A (16)accounting period 会计期间 fpM#XFj
A (17)accounting policies 会计方针 HEK-L)S.
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A (18)accounting rate of return 会计报酬率 Ct$82
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A (19)accounting reference date 会计参照日 Do?P<x o
A (20)accounting reference period 会计参照期间 Vbh6HqAHxJ
A (21)accrual concept 应计概念 cIXwiC8t
A (22)accrual expenses 应计费用 5p?!ni9
A (23)acid test ration 速动比率(酸性测试比率) Dj-s5pAW
A (24)acquisition 购置 "a1O01n
A (25)acquisition accounting 收购会计 ^SEdA=!
A (26)activity based accounting 作业基础成本计算 jdevat,&u
A (27)adjusting events 调整事项 K|W^l\Lt
A (28)administrative expenses 行政管理费 ;??ohA"{5
A (29)advice note 发货通知 OLq
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A (30)amortization 摊销 7J >Gd
A (31)analytical review 分析性检查 rl:KJ\*D
A (32)annual equivalent cost 年度等量成本法 T+"f]v
A (33)annual report and accounts 年度报告和报表 ,KW;2t*IQ@
A (34)appraisal cost 检验成本 t
$^l<ppQ
A (35)appropriation account 盈余分配账户 B~r}c4R{7
A (36)articles of association 公司章程细则 F-n"^.7
A (37)assets 资产 %Xh fXd'
A (38)assets cover 资产保障 'p)Q68;&
A (39)asset value per share 每股资产价值 ]/]ju$l9Z
A (40)associated company 联营公司 qZ2&Xw.{1
A (41)attainable standard 可达标准 mXjgs8s
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A (42)attributable profit 可归属利润 $%2_{m_K:p
A (43)audit 审计 q5&
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A (44)audit report 审计报告 5''*UFIF1
A (45)auditing standards 审计准则 ']51jabm
A (46)authorized share capital 额定股本 #?}6t~
A (47)available hours 可用小时 2x$x;
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A (48)avoidable costs 可避免成本 ]XUl@Y.
B (49)back-to-back loan 易币贷款 \Z)1 ?fq
B (50)backflush accounting 倒退成本计算 Qqs"?Z,P
B (51)bad debts 坏帐 5#:pT
B (52)bad debts ratio 坏帐比率 o|S)C<w
B (53)bank charges 银行手续费 aP~gaSx
B (54)bank overdraft 银行透支 #,f{Ok+
B (55)bank reconciliation 银行存款调节表 T)u4S[
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B (56)bank statement 银行对账单 lhn8^hOJ/
B (57)bankruptcy 破产 &R$Q\,
B (58)basis of apportionment 分摊基础 ?z` MPdO
B (59)batch 批量 Iur9I>8h
B (60)batch costing 分批成本计算 u'9gVU B
B (61)beta factor B(市场)风险因素 Wz=OSH7"f
B (62)bill 账单 <3
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B (63)bill of exchange 汇票 }#9(Mul
B (64)bill of landing 提单 0TE@xqW
B (65)bill of materials 用料预计单 H9"= p
B (66)bill payable 应付票据 Y'm=etE
B (67)bill receivable 应收票据 i3V/`)iz
B (68)bin card 存货记录卡 +!>LY
B (69)bonus 红利 #0y<a:}R
B (70)book-keeping 薄记 SPy3~Db-o
B (71)Boston classification 波士顿分类 ?#[)C=p]z
B (72)breakeven chart 保本图 &H;8QZ8uw
B (73)breakeven point 保本点 4be>
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B (74)breaking-down time 复位时间 2YQ#-M
B (75)budget 预算 y,C!9l
B (76)budget center 预算中心 9{J?HFw*;
B (77)budget cost allowance 预算成本折让 ySX/=T:<;
B (78)budget manual 预算手册 hYt7kq!"
B (79)budget period 预算期间 swr"k6;G
B (80)budgetary control 预算控制 UOI^c
B (81)budgeted capacity 预算生产能力 2ChWe}f
B (82)burden 制造费用 oj.lj!
B (83)business center 经营中心 ~Yk"Hos
B (84)business entity 营业个体 \XH@b6{
B (85)business unit 经营单位 tP'GNsq+m
B (86)buy-out management 管理性购买产权 >[K?fJ$+
B (87)by-product 副产品 9`X&,S~e
C (88)called-up share capital 催缴股本 !'c| N9
C (89)capacity 生产能力 Zw=G@4xoU
C (90)capacity ratios 生产能力比率 8=H\?4)()Y
C (91)capital 资本
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C (92)capital assets pricing model资本资产计价模式 3ut_Bt\
C (93)capital commitment 承诺资本 b~wKF0vq
C (94)capital employed 已运用的资本 i.@*tIK
C (95)capital expenditure 资本支出 i&F~=Q`
C (96)capital expenditureauthorization 资本支出核准 ,?=KgG1i
C (97)capital expenditure control 资本支出控制 fEiJ~&{&
C (98)capital expenditure proposal资本支出申请 #
cWHDRLX
C (99)capital funding planning 资本基金筹集计划 9+VF<;Xw
C (100)capital gain 资本收益 !A-;NGxE
C (101)capital investment appraisal资本投资评估
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C (102)capital maintenance 资本保全 BR3mAF
C (103)capital resource planning 资本资源计划 0VG=?dq
C (104)capital surplus 资本盈余 RjtC:H&XZ
C (105)capital turnover 资本周转率 ]7<m1Lg
C (106)card 记录卡 i7v/A&Rc
C (107)cash 现金
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C (108)cash account 现金账户 9/46%=&