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注会《审计》英语常用词汇 'bn$"A"{o
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1.audit 审计
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2.attestation 鉴证 $A^OP{
3.credibility 可信赖程度 i{biQ|,.sL
4.audit of financial statements 财务报表审计 @&9 ,0x
5.agreed-upon procedures 执行商定程序 7u<C&Z/
6.high levels of assurance 高水平保证 ^,{ r[}
7.compilation 编制 S1U>Q~ZPA
8.reliability 可靠性
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9.relevance 相关性 =`E{QCW
10.professional skepticism 职业谨慎 _fjHa6S
11.objectivity 客观性 WPDi)UX
12. professional competence 专业胜任能力 &F~97F)A)
13.Senior/CPA-in-charge 项目经理 w)Z-, J
14.audit engagement letter 业务约定书 cI (}
15.recurring audit 连续审计 UH`cWV Lpr
16.the client 委托人 ]S7>=S
17.change CPA 更换注册会计师 fb?YDM
18.the existing CPA 现任注册会计师 FO{?Z%& ;
19.the successor CPA 后任注册会计师 ,;)_$%bHc
20.the preceding CPA前任注册会计师 o2R&s@%0@B
21.issue the audit report 出具审计报告 IN?6~O
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22.expert 专家 X?++I4\
23.the board of directors 董事会 S<81r2LT
24.knowledge of the entity‘ s business 了解被审计单位情况 se*!OiOt
25.assess material misstatement risks评估重大错报风险 a\*_b2 ^n
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 D9%t67s
27.a general knowledge of —— 初步了解―――的情况 j^m x ,
28.a more knowledge of—— 进一步了解的情况 {y`n_
29.the prior year‘s working papers 以前年度工作底稿 MuF{STE>->
30.minutes of meeting 会议纪要 TpRI+*\
31.business risks 经营风险 bkS-[rW
32.appropriateness 适当性 tqXCj}m
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33.accounting estimate 会计估计 V6kJoSyde
34.management representations 管理层声明 )-^[;:B\k"
35.going concern assumption 持续经营假设 :&J1#% t
36.audit plan 审计计划 irF+(&q]jh
37.significant audit areas 重点审计领域 JYrOE"!h
38.error 错误 cv"Bhql
39.fraud舞弊 |* B9{/;4
40.modified or additional procedures 修改或追加审计程序 ImsyyeY]
41.misappropriation of assets 侵占资产 @ +yjt'B
42.transactions without substance 虚假交易 J[al4e^
43.unusual pressures 异常压力 M.``o1b
44.the suspected noncompliance 涉嫌存在违法行为 A7R [~
45.materialiy 重要性 ?X@uR5?{
46.exceed the materiality level 超过重要性水平 "Bl6)q
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47.approach the materiality level 接近重要性水平 qo7jrY5G
48.an acceptably low level 可接受水平 Q.g44>
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 YQ`88z
50.misstatements or omissions 错报或漏报 >!PCEw<i
51.aggregate 总计 KZ 4G"
52.subsequent events 期后事项 sI`oz|$
53.adjust the financial statements 调整财务报表 \kP1 Jr
54.perform additional audit procedures 实施追加的审计程序 oT i$
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55.audit risk 审计风险 G2w0r,[
56.detection risk 检查风险 1pM>-"a8j
57.inappropriate audit opinion 不适当的审计意见 {w mP
58.material misstatement 重大的错报 Y2W{?<99
59.tolerable misstatement 可容忍错报 ."j=s#OC(
60.the acceptable level of detection risk 可接受的检查风险 "0m\y+%8
61.assessed level of material misstatement risk 重大错报风险的评估水平 I[KAW"
62.simall business 小规模企业 juB /?'$~
63.accounting system 会计系统 l4AXjq2
64.test of control 控制测试 8qwPk4
65.walk-through test 穿行测试 0}9
66.communication 沟通 x.>&|Ej
67.flow chart 流程图 8TCbEPS@Q
68.reperformance of internal control 重新执行 jdd3[
69.audit evidence 审计证据 XGAR8=tic
70.substantive procedures 实质性程序 p4@0Dz
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71.assertions 认定 7~H"m/;U&
72.esistence 存在 ;aDYw [
73.occurrence 发生 GpXU&A'r
74.completeness 完整性 H](TSt<Q"
75.rights and obligations 权利和义务 <G#Q f|&
76.valuation and allocation 计价和分摊 VLC=>w\,
77.cutoff 截止 q3ebps9^
78.accuracy 准确性 i2?TMM!Fe
79.classification 分类 YLp#z8 1e
80.inspection 检查 naM=oSB(
81.supervision of counting 监盘 ]u47]L#
82.observation 观察 o$Z]qhq
83.confirmation 函证 H,;9' *84
84.computation 计算 @6VkNe9
85.analytical procedures 分析程序 xG|lmYt76
86.vouch 核对 VKu|=m2vB
87.trace 追查 0}-MWbG
88.audit sampling 审计抽样 y6&o+;I$[
89.error 误差 `gdk,L]
90.expected error 预期误差 3^]Kd
91.population 总体 J :l%
92.sampling risk 抽样风险 7W=s.Gy7G\
93.non- sampling risk 非抽样风险 UVD*GsBk
94.sampling unit 抽样单位 Lv@'v4.({
95.statistical sampling 统计抽样 -932[+
96.tolerable error 可容忍误差 &"=<w
97.the risk of under reliance 信赖不足风险 8r.3t\o)X
98.the risk of over reliance 信赖过度风险 @gi / 1 cq
99.the risk of incorrect rejection 误拒风险 */j[n$K>~`
100. the risk of incorrect acceptance 误受风险 }8Nr.gY
101.working trial balance 试算平衡表 @!B%ynrG
102.index and cross-referencing 索引和交叉索引 M<xF4L3]
103.cash receipt 现金收入 Xbc:Vr
104.cash disbursement 现金支出 `t2Y IwOK
105.bank statement 银行对账单 7o9[cq w
106.bank reconciliation 银行存款余额调节表 vq1u!SY
107.balance sheet date 资产负债表日 jBJ|%KM
108.net realizable value 可变现净值 B1va]=([)W
109.storeroom 仓库 J'*`K>wV
110.sale invoice 销售发票 O7yIFqI=/
111.price list 价目表 d+
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112.positive confirmation request 积极式询证函 `Gh#2U
113.negative confirmation request 消极式询证函 4#ZZwa]y
114.purchase requisition 请购单 B1o*phM
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115.receiving report 验收报告 G],W{<Pe
116.gross margin 毛利 4B@Ir)^(*
117.manufacturing overhead 制造费用 !DXK\,;>
118.material requisition 领料单 q}hHoSG]=
119.inventory-taking 存货盘点 [ N0"mE<
120.bond certificate 债券 {=, +;/0
121.stock certificate 股票 )b-
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122.audit report 审计报告 Z(BZGO<
123.entity 被审计单位 6,(S}x
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124.addressee of the audit report 审计报告的收件人 B dxV [SF
125.unqualified opinion 无保留意见 /H*n(d
126.qualified opinion 保留意见 RH"EO4
127.disclaimer of opinion 无法表示意见 ]EEac
128.adverse opinion 否定意见 ]>,
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A (1)ABC 作业基础成本计算 j~O"=?7!O
A (2)absorbed overhead 已吸收制造费用 uOb}R
A (3)absorption costing 吸收成本计算 b\C1qM4
A (4)account 账户,报表 xvW# ~T
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A (5)accounting postulate 会计假设 YRU#/TP
A (6)accounting series release 会计公告文件 Gy!bPVe
A (7)accounting valuation 会计计价 s:^Xtox/
A (8)account sale 承销清单 z*`nfTw l
A (9)accountability concept 经营责任概念 U8 n=Ro
A (10)accountancy 会计职业 9.Yn]O
A (11)accountant 会计师 8\m[Nuq5
A (12)accounting 会计 59k-,lyU,
A (13)agency cost 代理成本 %[fZ@!B
A (14)accounting bases 会计基础 **F-#",
A (15)accounting manual 会计手册 ]_2<uK}fg
A (16)accounting period 会计期间 E*83N@i
A (17)accounting policies 会计方针 43N=OFU
A (18)accounting rate of return 会计报酬率 nOK1Wc%/'
A (19)accounting reference date 会计参照日 ]%[. > mR
A (20)accounting reference period 会计参照期间 *[tLwl.
A (21)accrual concept 应计概念 S=X_7V
A (22)accrual expenses 应计费用 8s>OO&
A (23)acid test ration 速动比率(酸性测试比率) #XeabcOQ
A (24)acquisition 购置 jiP^Hz"e
A (25)acquisition accounting 收购会计 92M_Z1_w[
A (26)activity based accounting 作业基础成本计算 7
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A (27)adjusting events 调整事项 CwsC)]{/o
A (28)administrative expenses 行政管理费 K<fB]44Y
A (29)advice note 发货通知 iH)-8Q
A (30)amortization 摊销 ;D}
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A (31)analytical review 分析性检查 X,`e1nsR
A (32)annual equivalent cost 年度等量成本法 lfte
A (33)annual report and accounts 年度报告和报表 IvM>z03
A (34)appraisal cost 检验成本 rG{,8*
A (35)appropriation account 盈余分配账户 $i$Z+-W4'
A (36)articles of association 公司章程细则 nh>lDfJV<
A (37)assets 资产 ykNPKzW:
A (38)assets cover 资产保障 77;|PKE /
A (39)asset value per share 每股资产价值 &Tk@2<5=
A (40)associated company 联营公司 :tX,`G
A (41)attainable standard 可达标准 yGlOs]>n
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A (42)attributable profit 可归属利润 {r1}
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A (43)audit 审计 lNB<_SO
A (44)audit report 审计报告 z&Lcl{<MA
A (45)auditing standards 审计准则 Vn6]h|vm
A (46)authorized share capital 额定股本 =B"^#n ;
A (47)available hours 可用小时 S3?U-R^`
A (48)avoidable costs 可避免成本 Y
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B (49)back-to-back loan 易币贷款 AHn
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B (50)backflush accounting 倒退成本计算 %Q|Hvjk=E
B (51)bad debts 坏帐 [u7i)fn5?
B (52)bad debts ratio 坏帐比率 DQ= /Jr~
B (53)bank charges 银行手续费 I5w>*F
B (54)bank overdraft 银行透支 ^( 1S`z$
B (55)bank reconciliation 银行存款调节表 w~WW2w
B (56)bank statement 银行对账单 Dh .<&ri
B (57)bankruptcy 破产 Ypw:Vp
B (58)basis of apportionment 分摊基础 @fI2ZWN|
B (59)batch 批量 {S5j;
B (60)batch costing 分批成本计算 $'Qv
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B (61)beta factor B(市场)风险因素 xRm~a-rp
B (62)bill 账单 a f
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B (63)bill of exchange 汇票 "%K[kA6
B (64)bill of landing 提单 e%JH q
B (65)bill of materials 用料预计单 a
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B (66)bill payable 应付票据 d 8M8O3
B (67)bill receivable 应收票据 I=K|1
B (68)bin card 存货记录卡 3ULn ]jA
B (69)bonus 红利 fi';Mb3B3
B (70)book-keeping 薄记 _:VIlg
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B (71)Boston classification 波士顿分类 0-Vx!(
B (72)breakeven chart 保本图 N_f>5uv
B (73)breakeven point 保本点 MLt'tzgl
B (74)breaking-down time 复位时间 T7j,%ay9
B (75)budget 预算 ZUaqv
B (76)budget center 预算中心 d`
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B (77)budget cost allowance 预算成本折让 E>k!d'+tb
B (78)budget manual 预算手册 Un\
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B (79)budget period 预算期间 b1-'q^M
B (80)budgetary control 预算控制 zfm#yDf
B (81)budgeted capacity 预算生产能力 x^/453Lk
B (82)burden 制造费用 @;h$!w<
B (83)business center 经营中心 &