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注会《审计》英语常用词汇 <8H`y(S
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1.audit 审计 $biCm$a
2.attestation 鉴证 ^*Ca+22xO
3.credibility 可信赖程度 ;8UNM
4.audit of financial statements 财务报表审计 W/+|dN{O+g
5.agreed-upon procedures 执行商定程序 (0Y6tcV]R
6.high levels of assurance 高水平保证 1N2:4|woe
7.compilation 编制 8 2_3|T
8.reliability 可靠性 (}}BZS&.
9.relevance 相关性 Z EG
10.professional skepticism 职业谨慎 \b'
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11.objectivity 客观性 {At1]>
12. professional competence 专业胜任能力 aLP
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13.Senior/CPA-in-charge 项目经理 K+n6.BzW
14.audit engagement letter 业务约定书 n#m )]YQC
15.recurring audit 连续审计 qG~O]($
16.the client 委托人 |JrG?:n
17.change CPA 更换注册会计师 ~u
V.jh
18.the existing CPA 现任注册会计师 A/GEDG
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19.the successor CPA 后任注册会计师 6n<:ph,h;
20.the preceding CPA前任注册会计师 eoow]me
21.issue the audit report 出具审计报告 <~f/T]E,
22.expert 专家 YsDn?p D@
23.the board of directors 董事会 vk
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24.knowledge of the entity‘ s business 了解被审计单位情况 ZJd1Lx
25.assess material misstatement risks评估重大错报风险 =:5yRP
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 1!,lI?j,
27.a general knowledge of —— 初步了解―――的情况 bPiJCX0d
28.a more knowledge of—— 进一步了解的情况 qA&N6`
29.the prior year‘s working papers 以前年度工作底稿 '|Cs
!Zl
30.minutes of meeting 会议纪要 1 aIJ0#nE
31.business risks 经营风险 -<qci3Ba}
32.appropriateness 适当性 )(y&U
33.accounting estimate 会计估计 aQkgkV;~
34.management representations 管理层声明 L{osh0
35.going concern assumption 持续经营假设 +xB!T1pD
36.audit plan 审计计划 O'o`
37.significant audit areas 重点审计领域 pbAQf3
38.error 错误 YpXUYNy
39.fraud舞弊 [O9(sWL'
40.modified or additional procedures 修改或追加审计程序 nB"q
41.misappropriation of assets 侵占资产 YI&7s_%
-
42.transactions without substance 虚假交易 = R; 0Ed&b
43.unusual pressures 异常压力
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44.the suspected noncompliance 涉嫌存在违法行为 |Q.t]TR'P
45.materialiy 重要性 91`biVZfA
46.exceed the materiality level 超过重要性水平 6Kg
lp\2
47.approach the materiality level 接近重要性水平 fq_ 6xs
48.an acceptably low level 可接受水平 s+^YGB
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 m?bb/o'B
50.misstatements or omissions 错报或漏报 F<
Qjoaz
51.aggregate 总计 miEfxim
52.subsequent events 期后事项 vY6eg IO
53.adjust the financial statements 调整财务报表 JYs
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54.perform additional audit procedures 实施追加的审计程序 eRv3qK{`
55.audit risk 审计风险 USJ4qv+-
56.detection risk 检查风险 {WT"\Xj>B?
57.inappropriate audit opinion 不适当的审计意见 U*1rA/"n
58.material misstatement 重大的错报 QV7K~qi
59.tolerable misstatement 可容忍错报 }yC ve
60.the acceptable level of detection risk 可接受的检查风险 .}%$l.#a
61.assessed level of material misstatement risk 重大错报风险的评估水平 -Z)$].~|t
62.simall business 小规模企业 `)!)}PXl
63.accounting system 会计系统 GAEz
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64.test of control 控制测试 R2Lq,(@-
65.walk-through test 穿行测试 WSKG8JT^|
66.communication 沟通 ok2$ p
67.flow chart 流程图 ?}bSQ)b
68.reperformance of internal control 重新执行 _ i.CvYe
69.audit evidence 审计证据 i8+kc_8#d
70.substantive procedures 实质性程序 zH}u9IR3`
71.assertions 认定 y2o?a6`
72.esistence 存在 )
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73.occurrence 发生 )k- 7mwkZ
74.completeness 完整性 n!A')]y"
75.rights and obligations 权利和义务 ^s_E |~U
76.valuation and allocation 计价和分摊 )d_)CuUBe
77.cutoff 截止 w[UPoG #Uh
78.accuracy 准确性 0A/GWSmF
79.classification 分类 j"yL6Q9P
80.inspection 检查 t-3wjS1v
81.supervision of counting 监盘 O"nY4
82.observation 观察 Vt*Duh+4
83.confirmation 函证 <~<I K=n
84.computation 计算 m%'9z L c
85.analytical procedures 分析程序 lKxv
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86.vouch 核对 GK2
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87.trace 追查 4cTJ$" v
88.audit sampling 审计抽样 2P"@=bYT "
89.error 误差 {M$mrmG
90.expected error 预期误差 Oh5(8.<y
91.population 总体 Zj[Bm\8
92.sampling risk 抽样风险 3T|:1Nw
93.non- sampling risk 非抽样风险 M%
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94.sampling unit 抽样单位 2<qq[2
95.statistical sampling 统计抽样 EAqTXB@XU
96.tolerable error 可容忍误差
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97.the risk of under reliance 信赖不足风险 Xb&r|pR
98.the risk of over reliance 信赖过度风险 o>\j c
99.the risk of incorrect rejection 误拒风险 1Hy
100. the risk of incorrect acceptance 误受风险 j}X4#{jgC
101.working trial balance 试算平衡表 gPd:>$
102.index and cross-referencing 索引和交叉索引 0@.$(Aqo(
103.cash receipt 现金收入 kZWc(LwA
104.cash disbursement 现金支出 iEsI
105.bank statement 银行对账单 Z:&"Ax
106.bank reconciliation 银行存款余额调节表 >8#(GXnSt
107.balance sheet date 资产负债表日 <xOpm8
108.net realizable value 可变现净值 :R"k=l1
109.storeroom 仓库 "/O0j/lm
110.sale invoice 销售发票 k9w<0h3
111.price list 价目表 ~i=/@;wRp
112.positive confirmation request 积极式询证函 ghx8dX}
113.negative confirmation request 消极式询证函 psta&u\ q
114.purchase requisition 请购单 {Ejv8UdA9
115.receiving report 验收报告 pz:$n_XC}
116.gross margin 毛利 tI{pu}/"#
117.manufacturing overhead 制造费用 )><cL:IJ}S
118.material requisition 领料单 o`DBzC
119.inventory-taking 存货盘点 !-|
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120.bond certificate 债券 yaa+j8s]
121.stock certificate 股票 O (tcu@vfl
122.audit report 审计报告 bXQ(6P
123.entity 被审计单位 lmz{,O
124.addressee of the audit report 审计报告的收件人 Ad+-/hxc
125.unqualified opinion 无保留意见 v7\~OOoH]
126.qualified opinion 保留意见 'B
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127.disclaimer of opinion 无法表示意见 'i%Azzv
128.adverse opinion 否定意见 i6h:%n]Io
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A (1)ABC 作业基础成本计算 \Nb6E&+
A (2)absorbed overhead 已吸收制造费用 @:oMlIw;
A (3)absorption costing 吸收成本计算 #D
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A (4)account 账户,报表 C.C\(2- Rr
A (5)accounting postulate 会计假设 '4L
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A (6)accounting series release 会计公告文件 +VAfT\G2
A (7)accounting valuation 会计计价 F'C]OMBE
A (8)account sale 承销清单 =3a`NO5!
A (9)accountability concept 经营责任概念 H
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A (10)accountancy 会计职业 jSa EwN
A (11)accountant 会计师 }u5 Mexs
A (12)accounting 会计 @>ONp|}@qI
A (13)agency cost 代理成本 Oa$ew'
A (14)accounting bases 会计基础 X`.4byqdK
A (15)accounting manual 会计手册 L_<&oq
A (16)accounting period 会计期间 sq@Eu>Ng(X
A (17)accounting policies 会计方针 q^n6"&;*
A (18)accounting rate of return 会计报酬率 JLT':e~PX
A (19)accounting reference date 会计参照日 $kZ,uvKN
A (20)accounting reference period 会计参照期间 E IsA2 f
A (21)accrual concept 应计概念 SdnqM`uFo
A (22)accrual expenses 应计费用 [
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A (23)acid test ration 速动比率(酸性测试比率) WN?!(r<qA_
A (24)acquisition 购置 x*
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A (25)acquisition accounting 收购会计 RVXRF_I
A (26)activity based accounting 作业基础成本计算 f|m.v
+7k
A (27)adjusting events 调整事项 !r.X. C
A (28)administrative expenses 行政管理费 YZr^;jfP
A (29)advice note 发货通知 e@L+z
A (30)amortization 摊销 nO\|43W
A (31)analytical review 分析性检查 q.
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A (32)annual equivalent cost 年度等量成本法 n"@3d.21
A (33)annual report and accounts 年度报告和报表 E@0wt^
A (34)appraisal cost 检验成本 +ulX(u(,
A (35)appropriation account 盈余分配账户 <*8nv.PX*
A (36)articles of association 公司章程细则 BXZ( %tnY
A (37)assets 资产 j<"0ym)A
A (38)assets cover 资产保障 _
&19OD%
A (39)asset value per share 每股资产价值 MGN*i9CE
A (40)associated company 联营公司 HTQ.kV
A (41)attainable standard 可达标准 }{bO~L7
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A (42)attributable profit 可归属利润 <saS2.4
A (43)audit 审计 \^|ncu:T
A (44)audit report 审计报告 A;SRm<,
A (45)auditing standards 审计准则 <!5N=-
A (46)authorized share capital 额定股本 cK@O)Ko}
A (47)available hours 可用小时 Z!wDh_
A (48)avoidable costs 可避免成本 &|n*&@fF
B (49)back-to-back loan 易币贷款 O JvEq@
B (50)backflush accounting 倒退成本计算
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B (51)bad debts 坏帐 Y
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B (52)bad debts ratio 坏帐比率 Q]{DhDz?+
B (53)bank charges 银行手续费 RNl%n}
B (54)bank overdraft 银行透支 p KKn
B (55)bank reconciliation 银行存款调节表 {Y`0}
B (56)bank statement 银行对账单 _~HGMC)
B (57)bankruptcy 破产 +\"@2mOH{+
B (58)basis of apportionment 分摊基础 @2YO_rL[
B (59)batch 批量 ]r'b(R; S
B (60)batch costing 分批成本计算 v@Otp
B (61)beta factor B(市场)风险因素 oYlq1MB?
B (62)bill 账单 a9FlzR
B (63)bill of exchange 汇票 0EPF;
Xx
B (64)bill of landing 提单 _L%/NXu,
B (65)bill of materials 用料预计单 &e cf5jFy
B (66)bill payable 应付票据 `S;pn+5
B (67)bill receivable 应收票据 o"7,CQye
B (68)bin card 存货记录卡 n." j0kc7=
B (69)bonus 红利 hYb!RRGn
B (70)book-keeping 薄记 m4>v S
B (71)Boston classification 波士顿分类 @<>](4D
B (72)breakeven chart 保本图 Qy0bp;V/
B (73)breakeven point 保本点 pC_2_,6$
B (74)breaking-down time 复位时间 'ZL)-kbI
B (75)budget 预算 IL YS:c58=
B (76)budget center 预算中心 6CY_8/:zL
B (77)budget cost allowance 预算成本折让 ^R>&^"oI
B (78)budget manual 预算手册 #/\FB'zC
B (79)budget period 预算期间 kIU"-;5tP
B (80)budgetary control 预算控制 hCW8(Z
t
B (81)budgeted capacity 预算生产能力 k}F ;e_
B (82)burden 制造费用 ;d?4phl-.
B (83)business center 经营中心 A3C<9wXx
B (84)business entity 营业个体 dRWp/3 }
B (85)business unit 经营单位 wQPjo!FEX
B (86)buy-out management 管理性购买产权 F'pD_d9]e
B (87)by-product 副产品 8Ln:y'K
C (88)called-up share capital 催缴股本 vlEd=H,LT
C (89)capacity 生产能力 li/IKS)e$
C (90)capacity ratios 生产能力比率 y])xP%q2O
C (91)capital 资本 VdVca1Z
C (92)capital assets pricing model资本资产计价模式
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C (93)capital commitment 承诺资本 Pg*ZQE[ME8
C (94)capital employed 已运用的资本 1ub03$pL;
C (95)capital expenditure 资本支出 M;\K+,
C (96)capital expenditureauthorization 资本支出核准 `4\ H'
p
C (97)capital expenditure control 资本支出控制 r4!zA-{
C (98)capital expenditure proposal资本支出申请 4V43(G
C (99)capital funding planning 资本基金筹集计划 |Vd)7/LN
C (100)capital gain 资本收益 -qid.
C (101)capital investment appraisal资本投资评估 Nm#KHA='Z
C (102)capital maintenance 资本保全 pZjyzH{~
C (103)capital resource planning 资本资源计划 ~l{CUQU
C (104)capital surplus 资本盈余 :t\PYDp1
C (105)capital turnover 资本周转率 K<