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注会《审计》英语常用词汇 l,zhBnD
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1.audit 审计 sRqecG(n
2.attestation 鉴证 v
TTXeS-b
3.credibility 可信赖程度 5HIQw9g6
4.audit of financial statements 财务报表审计 G\B+bBz
5.agreed-upon procedures 执行商定程序 5L_`Fw\l
6.high levels of assurance 高水平保证 FZLx.3k4
7.compilation 编制 nd7g8P9p
8.reliability 可靠性 W+$G{XSr5C
9.relevance 相关性 ),|z4~
10.professional skepticism 职业谨慎 +'nMy"j1
11.objectivity 客观性 TPak,h(1
12. professional competence 专业胜任能力 JYv<QsD
13.Senior/CPA-in-charge 项目经理 V Ew
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14.audit engagement letter 业务约定书 W|y;Kxy
15.recurring audit 连续审计 OmS8cSYGc
16.the client 委托人 `csZ*$
7
17.change CPA 更换注册会计师 gga}mqMv=
18.the existing CPA 现任注册会计师 z,4 D'F&
19.the successor CPA 后任注册会计师 > >KCd
20.the preceding CPA前任注册会计师 %l6E0[
21.issue the audit report 出具审计报告 euVj,m
22.expert 专家 K Hgn
23.the board of directors 董事会 +C[g>c}d
24.knowledge of the entity‘ s business 了解被审计单位情况 *>1^q9M
25.assess material misstatement risks评估重大错报风险 P,9Pn)M|
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 CPMGsW^
27.a general knowledge of —— 初步了解―――的情况 ?_cOU@n
28.a more knowledge of—— 进一步了解的情况 j4+Px
%sW
29.the prior year‘s working papers 以前年度工作底稿 1X&jlD?
30.minutes of meeting 会议纪要 h72CGA|
31.business risks 经营风险 &/WE{W
32.appropriateness 适当性 Vzo<ma^
33.accounting estimate 会计估计 t,IOq[Vtk
34.management representations 管理层声明 $mh\
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35.going concern assumption 持续经营假设 -V;BkE76
36.audit plan 审计计划 WqF$-rBJG^
37.significant audit areas 重点审计领域 @BF1X.4-+
38.error 错误 ODhq
`?(N
39.fraud舞弊 c?u*,d) G
40.modified or additional procedures 修改或追加审计程序 y@<2`h
41.misappropriation of assets 侵占资产 o]<9wc:FZ
42.transactions without substance 虚假交易 }a.j~>rq
43.unusual pressures 异常压力 w6WPfy(/2
44.the suspected noncompliance 涉嫌存在违法行为
qLP/z
45.materialiy 重要性 ,v,rY'
46.exceed the materiality level 超过重要性水平 4^M"V5tDx
47.approach the materiality level 接近重要性水平 m}\QGtJ6
48.an acceptably low level 可接受水平 Wpi35JrC
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 V)N{Fr)&
50.misstatements or omissions 错报或漏报 }m~MN4 l
51.aggregate 总计 [.1MElM
52.subsequent events 期后事项 TEMxjowr
53.adjust the financial statements 调整财务报表 \C h01LR"
54.perform additional audit procedures 实施追加的审计程序 75lh07
55.audit risk 审计风险 )>S,#_e*b
56.detection risk 检查风险 A`ajsZ{q,
57.inappropriate audit opinion 不适当的审计意见 u+KZ. n/
58.material misstatement 重大的错报 rp{|{>'`.q
59.tolerable misstatement 可容忍错报 GNe^~
60.the acceptable level of detection risk 可接受的检查风险 K +3=gBU*w
61.assessed level of material misstatement risk 重大错报风险的评估水平 ?Rx(@
62.simall business 小规模企业 7t:tS7{}
63.accounting system 会计系统 "\KBF
64.test of control 控制测试 H(r D*R[
65.walk-through test 穿行测试 pDSNI2
66.communication 沟通 l-l7jq]R
67.flow chart 流程图 >3Q|k{97
68.reperformance of internal control 重新执行 zdd-n[%@V
69.audit evidence 审计证据 [n P s
70.substantive procedures 实质性程序 {G VA4=UAE
71.assertions 认定 T9H*]LxK
72.esistence 存在 -p.\fvip
73.occurrence 发生 2R.LLE
74.completeness 完整性 |=m.eU
75.rights and obligations 权利和义务 $i5J}
76.valuation and allocation 计价和分摊
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77.cutoff 截止 f
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78.accuracy 准确性 ?'9IgT[*
79.classification 分类 Cul=,;pkB
80.inspection 检查 G+t:]\
81.supervision of counting 监盘 @XV&^l-
82.observation 观察 d#H9jg15e
83.confirmation 函证 pX?3inQP%(
84.computation 计算 J5I@*f)l
85.analytical procedures 分析程序 -` U|5
86.vouch 核对 I}3F'}JV<
87.trace 追查 '2H?c<Y3
88.audit sampling 审计抽样 k[;)/LfhS
89.error 误差 <78|~SKAV
90.expected error 预期误差 ]myRYb5Z
91.population 总体 "+-
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92.sampling risk 抽样风险 DylO;+
93.non- sampling risk 非抽样风险 ;*M@LP{*L
94.sampling unit 抽样单位 [ 49Cvde^
95.statistical sampling 统计抽样 49$<:{ ~
96.tolerable error 可容忍误差 `KFEz
v
97.the risk of under reliance 信赖不足风险 R[a-"
98.the risk of over reliance 信赖过度风险 v{VF>qEP
99.the risk of incorrect rejection 误拒风险 <f>w"r
100. the risk of incorrect acceptance 误受风险 u ;-&r'J>
101.working trial balance 试算平衡表 d?2ORr|m=
102.index and cross-referencing 索引和交叉索引 pO
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103.cash receipt 现金收入 VAz4@r7hkq
104.cash disbursement 现金支出 L(VFzPkY%
105.bank statement 银行对账单 ^H3N1eC,`F
106.bank reconciliation 银行存款余额调节表 yu6{ 6[
107.balance sheet date 资产负债表日 <m]0!ii
108.net realizable value 可变现净值 =cS&>MT
109.storeroom 仓库 ZH_$Q$9
110.sale invoice 销售发票 m9DFnk<D
111.price list 价目表 >.d/@3
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112.positive confirmation request 积极式询证函 5@w6pda
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 oAQQ OtpZN
115.receiving report 验收报告 d_@
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116.gross margin 毛利 wtY)(ka
117.manufacturing overhead 制造费用 #1DEZ4]jjY
118.material requisition 领料单 I'4(Ibl+
119.inventory-taking 存货盘点 u
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120.bond certificate 债券 \yr9j$
121.stock certificate 股票 -3{Q`@F
122.audit report 审计报告 )S g6B;CJ
123.entity 被审计单位 K381B5_h
124.addressee of the audit report 审计报告的收件人 4XjwU`
125.unqualified opinion 无保留意见 =:gKh
126.qualified opinion 保留意见 q!y. cyL
127.disclaimer of opinion 无法表示意见 H5}61 JC/z
128.adverse opinion 否定意见 q? '4&
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A (1)ABC 作业基础成本计算 yV(#z2|
A (2)absorbed overhead 已吸收制造费用 {EoYU\x
A (3)absorption costing 吸收成本计算 l{{,D57J
A (4)account 账户,报表 |LZ;2 i
A (5)accounting postulate 会计假设 DM^0[3XuV5
A (6)accounting series release 会计公告文件 '~D4%WKT
A (7)accounting valuation 会计计价 |nefg0`rk
A (8)account sale 承销清单 MJXnAIG?2
A (9)accountability concept 经营责任概念 x77L"5g
A (10)accountancy 会计职业 u}@N
Qeg
A (11)accountant 会计师 An.
A1y
A (12)accounting 会计 IA2VesHb
A (13)agency cost 代理成本 -V/y~/]J
A (14)accounting bases 会计基础 tO M$'0u
A (15)accounting manual 会计手册 }?s-$@$R
A (16)accounting period 会计期间 4z0gyCAC A
A (17)accounting policies 会计方针 =!'9TS
A (18)accounting rate of return 会计报酬率 3ZXAAV
A (19)accounting reference date 会计参照日 gk%nF
A (20)accounting reference period 会计参照期间 0cS$S Mn{
A (21)accrual concept 应计概念 q`*.F#/4c
A (22)accrual expenses 应计费用 rmX*s}B
A (23)acid test ration 速动比率(酸性测试比率) I%5vI}
A (24)acquisition 购置 B$eM
A (25)acquisition accounting 收购会计 wpK1nA+7N
A (26)activity based accounting 作业基础成本计算 Ei!Z]jeK
A (27)adjusting events 调整事项 |
E
a%nghl
A (28)administrative expenses 行政管理费 U@OdQAX
A (29)advice note 发货通知 "iSY;y o
A (30)amortization 摊销 COh#/-`\1
A (31)analytical review 分析性检查 ET}Z>vU}
+
A (32)annual equivalent cost 年度等量成本法 4z<c8
E8
A (33)annual report and accounts 年度报告和报表 9O;Sn +
A (34)appraisal cost 检验成本 c
MY}Y
[2c
A (35)appropriation account 盈余分配账户 n
_K1%
A (36)articles of association 公司章程细则 gi!_Nz
A (37)assets 资产 qp})4XT v
A (38)assets cover 资产保障 `UsJaoR#f
A (39)asset value per share 每股资产价值 >(RkoExO/
A (40)associated company 联营公司 ^*ZaqMA
A (41)attainable standard 可达标准
_E C7r>V&
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A (42)attributable profit 可归属利润 +e{ui +
A (43)audit 审计 }4C_r'd6
A (44)audit report 审计报告 vbid>$%
A (45)auditing standards 审计准则 cW%)C.M
A (46)authorized share capital 额定股本 cGlN*GJ*H
A (47)available hours 可用小时 a|t~&\@
A (48)avoidable costs 可避免成本 cY5&1Shb~
B (49)back-to-back loan 易币贷款 )>ZT{eF
B (50)backflush accounting 倒退成本计算 $s7U
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B (51)bad debts 坏帐 %~Yo{4mHs
B (52)bad debts ratio 坏帐比率 vb>F)X?b_
B (53)bank charges 银行手续费 w/#7G\U
B (54)bank overdraft 银行透支 UR'[?
B (55)bank reconciliation 银行存款调节表 q;eb
B (56)bank statement 银行对账单 NY.Cr.}
B (57)bankruptcy 破产 f;'*((
B (58)basis of apportionment 分摊基础 5M5Bm[X
B (59)batch 批量 >
$m<R&
B (60)batch costing 分批成本计算 0D,@^vw bK
B (61)beta factor B(市场)风险因素 fpf]qQ
W~7
B (62)bill 账单 g{N}]_%Uh
B (63)bill of exchange 汇票 1M`E.Ztw*
B (64)bill of landing 提单 ]9YA~n\
B (65)bill of materials 用料预计单 ._rPM>B?
B (66)bill payable 应付票据 ^%f8JoB
B (67)bill receivable 应收票据 kkl'D!z2g
B (68)bin card 存货记录卡 &wQ;J)13
B (69)bonus 红利 1
uU$V
=
B (70)book-keeping 薄记 M(C">L]8
B (71)Boston classification 波士顿分类 Biv)s@"f-Q
B (72)breakeven chart 保本图 [ cB^6v
B (73)breakeven point 保本点 %+'Ex]B
B (74)breaking-down time 复位时间 QM(xMq
B (75)budget 预算 irlFB
#..
B (76)budget center 预算中心 YoK
E=ln7
B (77)budget cost allowance 预算成本折让 r?DCR\Jq
B (78)budget manual 预算手册 Vlx.C~WYn
B (79)budget period 预算期间 /r7xA}se^
B (80)budgetary control 预算控制 yY8zTWji_
B (81)budgeted capacity 预算生产能力 %"{P?V<-V
B (82)burden 制造费用 j@4MV^F2c
B (83)business center 经营中心 : #a
B (84)business entity 营业个体 Htgo=7!?\3
B (85)business unit 经营单位 UBL{3s^"
B (86)buy-out management 管理性购买产权 lAnq2j|
B (87)by-product 副产品 Wc@
,#v
C (88)called-up share capital 催缴股本 63E6nW M
C (89)capacity 生产能力 ~xqiasE#K
C (90)capacity ratios 生产能力比率 T";evM66
C (91)capital 资本 KS
*,'hvY
C (92)capital assets pricing model资本资产计价模式 ?|ZbQz(bL
C (93)capital commitment 承诺资本 ,7wYa&
C (94)capital employed 已运用的资本 3jZGO9ttnS
C (95)capital expenditure 资本支出 jRg/N_2'2
C (96)capital expenditureauthorization 资本支出核准 6k hBT'n
C (97)capital expenditure control 资本支出控制 Hhtl~2t!0
C (98)capital expenditure proposal资本支出申请 6xDk3
C (99)capital funding planning 资本基金筹集计划 HGYTh"R
C (100)capital gain 资本收益 s~OcL 5
C (101)capital investment appraisal资本投资评估 ;a?<7LIx
C (102)capital maintenance 资本保全 v?."`,e
C (103)capital resource planning 资本资源计划 O|t>.<T?
C (104)capital surplus 资本盈余 f&CQn.K"
C (105)capital turnover 资本周转率 1o&z