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注会《审计》英语常用词汇 g*C&Pr3
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1.audit 审计 U]j4Izq
2.attestation 鉴证 Cc*"cQe
3.credibility 可信赖程度 CqX2R:#
4.audit of financial statements 财务报表审计 -BUxQ8/,
5.agreed-upon procedures 执行商定程序 C{>@b:]p
6.high levels of assurance 高水平保证 ModwJ
w
7.compilation 编制 &09z`*,
8.reliability 可靠性 &os9K)
9.relevance 相关性 nM:e<`r
10.professional skepticism 职业谨慎 pFi.?|6"
11.objectivity 客观性 = !7k/n';
12. professional competence 专业胜任能力 /.<%y8v
13.Senior/CPA-in-charge 项目经理 YBn"9w\#
14.audit engagement letter 业务约定书 `&$"oW{HW
15.recurring audit 连续审计 "3o{@TdU
16.the client 委托人 <,p|3p3
17.change CPA 更换注册会计师 L4`bGZl55
18.the existing CPA 现任注册会计师 Qr]xj7\@i
19.the successor CPA 后任注册会计师 &.z: i5&o!
20.the preceding CPA前任注册会计师 UwOZBF<
21.issue the audit report 出具审计报告 ?8[,0l:|
22.expert 专家 ULc oti=,
23.the board of directors 董事会 {a`t1oX(
24.knowledge of the entity‘ s business 了解被审计单位情况 #(&!^X3
25.assess material misstatement risks评估重大错报风险 lJ.:5$2H
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 cF!ygz//
27.a general knowledge of —— 初步了解―――的情况 $z,lq#zzl
28.a more knowledge of—— 进一步了解的情况
jL8[;*^G
29.the prior year‘s working papers 以前年度工作底稿 Dyv 6K_,
30.minutes of meeting 会议纪要 [tYly`F
31.business risks 经营风险 ?B
;+,
32.appropriateness 适当性 YT\x'`>Q
33.accounting estimate 会计估计 ,jJ&x7ra8
34.management representations 管理层声明 O{Bll;C
35.going concern assumption 持续经营假设 5W"&$6vj
36.audit plan 审计计划 *sK")Q4N
37.significant audit areas 重点审计领域
O\y#|=d
38.error 错误 +U/+iI>0
39.fraud舞弊 3wZA,Z
40.modified or additional procedures 修改或追加审计程序 rX*4$d0
41.misappropriation of assets 侵占资产 mh`~1aEr
42.transactions without substance 虚假交易 MmH[ 7R
43.unusual pressures 异常压力 -w
nlJi1f
44.the suspected noncompliance 涉嫌存在违法行为 's]I:06A
45.materialiy 重要性 5BKga1
Q
46.exceed the materiality level 超过重要性水平 eh_{-
47.approach the materiality level 接近重要性水平 xG sg
'
48.an acceptably low level 可接受水平 pN# \
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 ,'[L6
=#
50.misstatements or omissions 错报或漏报 tDj~+lmdN
51.aggregate 总计 P 1`X<A
52.subsequent events 期后事项 1SIhW:C
53.adjust the financial statements 调整财务报表 j3{8]D
54.perform additional audit procedures 实施追加的审计程序 q\wT[W31@
55.audit risk 审计风险 R3+y*<<e
56.detection risk 检查风险 vi?{H*H4c
57.inappropriate audit opinion 不适当的审计意见 9sYN7x
58.material misstatement 重大的错报 r.1/*i
59.tolerable misstatement 可容忍错报 dL;C4[(N
60.the acceptable level of detection risk 可接受的检查风险 oE:9}]N_
61.assessed level of material misstatement risk 重大错报风险的评估水平 .ko8`J%%M
62.simall business 小规模企业 p6~\U5rXm
63.accounting system 会计系统 ?EP>yCR9
64.test of control 控制测试 7A0D[?^xe
65.walk-through test 穿行测试 <Stfqa6FJ
66.communication 沟通 3LXS}~&
67.flow chart 流程图 L3[r7 b
68.reperformance of internal control 重新执行 +~~FfIzf#
69.audit evidence 审计证据 ;/gH6Z?
70.substantive procedures 实质性程序 s5{N+O)~S
71.assertions 认定 cHN
eiOF
72.esistence 存在 QC@nRy8%
73.occurrence 发生 yt,xA;g
74.completeness 完整性 lm'L-ZPN
75.rights and obligations 权利和义务 /)I:Cz/f
76.valuation and allocation 计价和分摊 DY2r6bcn`
77.cutoff 截止 .b'o}DLa
78.accuracy 准确性 'r`#u@TTZ
79.classification 分类 AITV+=sN
80.inspection 检查 -*q:B[d
81.supervision of counting 监盘 >q+o
MrU
82.observation 观察 ,\*PpcU
83.confirmation 函证 c_$9z>$
84.computation 计算 C1=7.dPr
85.analytical procedures 分析程序 JMp>)*YS
86.vouch 核对 A y ?;0w0
87.trace 追查 -h=K]Y{`
88.audit sampling 审计抽样 _@U?;73"5
89.error 误差 GilaON*pK.
90.expected error 预期误差
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91.population 总体 =.vc={_?
92.sampling risk 抽样风险 !uaV6K
93.non- sampling risk 非抽样风险 8r"$o1!
94.sampling unit 抽样单位 kMD:~V
95.statistical sampling 统计抽样 ,S"a ,}8
96.tolerable error 可容忍误差 yEYlQ= [#
97.the risk of under reliance 信赖不足风险 nNb Oq[
98.the risk of over reliance 信赖过度风险 fq*.4s
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99.the risk of incorrect rejection 误拒风险 5?-cP?|.9
100. the risk of incorrect acceptance 误受风险 Z}#,E;
101.working trial balance 试算平衡表 J:s^F
n
102.index and cross-referencing 索引和交叉索引 w74)kIi
103.cash receipt 现金收入 A2Je*Gz
104.cash disbursement 现金支出 FPM
@%U
105.bank statement 银行对账单 *>otz5]
106.bank reconciliation 银行存款余额调节表 =#WoeWFW*
107.balance sheet date 资产负债表日 JNY;;9o
108.net realizable value 可变现净值 _TF\y@hF*D
109.storeroom 仓库 e[txJ*SuO
110.sale invoice 销售发票 r{DR$jD
111.price list 价目表 tI651Wm9
112.positive confirmation request 积极式询证函 r!/=Iy@
113.negative confirmation request 消极式询证函 Rw4"co6
114.purchase requisition 请购单 ~ Iin|
115.receiving report 验收报告 ]Z/<HP$#
116.gross margin 毛利 Mm7l!
117.manufacturing overhead 制造费用 bs-O3w
118.material requisition 领料单 H>8B$fi )$
119.inventory-taking 存货盘点 4;G:.k!K
120.bond certificate 债券 u\~dsD2)q
121.stock certificate 股票 t__UqCq~h
122.audit report 审计报告 1.7tXjRd+
123.entity 被审计单位 CD$0Z
124.addressee of the audit report 审计报告的收件人 88 fH!6b
125.unqualified opinion 无保留意见 Jt4&%b-T
126.qualified opinion 保留意见 :Ny.OA
127.disclaimer of opinion 无法表示意见 v7rEUS-
128.adverse opinion 否定意见 LKtug>Me
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A (1)ABC 作业基础成本计算 T;6 VI|\
A (2)absorbed overhead 已吸收制造费用 /cn=8%!N
A (3)absorption costing 吸收成本计算 i:ar{ q
A (4)account 账户,报表 SKT f=rY
A (5)accounting postulate 会计假设 ;{Cr+lqTJ
A (6)accounting series release 会计公告文件 Cx>iSx
A (7)accounting valuation 会计计价 xyGk\= S
A (8)account sale 承销清单 fhx_v^<X
A (9)accountability concept 经营责任概念 #:rywz+
A (10)accountancy 会计职业 w+ZeVZv!r
A (11)accountant 会计师 w2BI
f[~t
A (12)accounting 会计 V!!E)I
A (13)agency cost 代理成本 j{)_&|^{
A (14)accounting bases 会计基础 y,$kU1yH7
A (15)accounting manual 会计手册 fbF *C V
A (16)accounting period 会计期间 }UwDHq=
A (17)accounting policies 会计方针 Jv
A (18)accounting rate of return 会计报酬率 U=_O*n?N-d
A (19)accounting reference date 会计参照日 g'G"`)~ 2
A (20)accounting reference period 会计参照期间 9IFK4>&O6
A (21)accrual concept 应计概念 ~Yrtz
A (22)accrual expenses 应计费用 v-`RX;8
A (23)acid test ration 速动比率(酸性测试比率) )4oTA@wR
A (24)acquisition 购置 x5q5<-#
A (25)acquisition accounting 收购会计 EsA)o
5
A (26)activity based accounting 作业基础成本计算 r)$(>/[$
A (27)adjusting events 调整事项 O+vuv,gNi
A (28)administrative expenses 行政管理费 ]^HlI4 z
A (29)advice note 发货通知 ]MjQr0&M
A (30)amortization 摊销 Zy0u@`
`
A (31)analytical review 分析性检查 ]IQTf5n
A (32)annual equivalent cost 年度等量成本法 Y.M^tH:
A (33)annual report and accounts 年度报告和报表 kh3PEq
A (34)appraisal cost 检验成本 #h'F6
A (35)appropriation account 盈余分配账户 n(-1vN
A (36)articles of association 公司章程细则 GC(:}e |
A (37)assets 资产 V:?exJg9
A (38)assets cover 资产保障 }eA2y($N
A (39)asset value per share 每股资产价值 YEGRM$'`
A (40)associated company 联营公司 --SlxV/x
A (41)attainable standard 可达标准 NUVFG;
Y`@:L'j
A (42)attributable profit 可归属利润 -h&AO\*^W
A (43)audit 审计 s53Pw>f
A (44)audit report 审计报告 KCR6@{@
A (45)auditing standards 审计准则 0rbMT`Hy
A (46)authorized share capital 额定股本 Y*-#yG9
A (47)available hours 可用小时 ,v;P@RL|g
A (48)avoidable costs 可避免成本 T_}9b
B (49)back-to-back loan 易币贷款 "F/% {0d
B (50)backflush accounting 倒退成本计算 9pN},F91n:
B (51)bad debts 坏帐 ]qZs^kQ
B (52)bad debts ratio 坏帐比率 yyZV/
x~
B (53)bank charges 银行手续费 3DH}
YAUU
B (54)bank overdraft 银行透支 $5XE'm
B (55)bank reconciliation 银行存款调节表 OZ2gIK
B (56)bank statement 银行对账单 rwb7>]UI"d
B (57)bankruptcy 破产 U_ j\UQC
B (58)basis of apportionment 分摊基础
?LU]O\p
B (59)batch 批量 gzS6{570
B (60)batch costing 分批成本计算 )H&rr(
B (61)beta factor B(市场)风险因素 ?1\rf$l8
B (62)bill 账单 qKX3Npw
B (63)bill of exchange 汇票 _U%a`%tU.
B (64)bill of landing 提单 .W_'6Q+
B (65)bill of materials 用料预计单 HyKvDJ
3_
B (66)bill payable 应付票据 C*A!`Q?1Y
B (67)bill receivable 应收票据 >BU"C+a8g
B (68)bin card 存货记录卡 E<u6 js,
B (69)bonus 红利 Opc, {,z6
B (70)book-keeping 薄记 8]U;2H/z
B (71)Boston classification 波士顿分类 s+{)K
B (72)breakeven chart 保本图 "8{#R*p
B (73)breakeven point 保本点 L+s3@C;b
B (74)breaking-down time 复位时间 !9yOFd_
B (75)budget 预算 XJ &