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注会《审计》英语常用词汇 h!t2H6eyF
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1.audit 审计 nfd?@34"A2
2.attestation 鉴证 n)wpxR
3.credibility 可信赖程度 n_!]B_Vd$
4.audit of financial statements 财务报表审计
b/D9P~cE
5.agreed-upon procedures 执行商定程序 NZw[.s>n
6.high levels of assurance 高水平保证 Y+PvL|`O
7.compilation 编制 8'g*}[
8.reliability 可靠性 ]mJAKycE%
9.relevance 相关性 e)
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10.professional skepticism 职业谨慎 zvQ^f@lq2
11.objectivity 客观性 d@q t%r3;
12. professional competence 专业胜任能力 Tr}$Pb1
13.Senior/CPA-in-charge 项目经理 yrK--
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14.audit engagement letter 业务约定书 3Oig/KZ
15.recurring audit 连续审计 NGb!7Mu9
16.the client 委托人 W0uM?J\O
17.change CPA 更换注册会计师 +_|cZlQ&
18.the existing CPA 现任注册会计师 (>Q9jNW
19.the successor CPA 后任注册会计师 'mY,>#sT
20.the preceding CPA前任注册会计师 );/5#b@<Y
21.issue the audit report 出具审计报告 e&a[k
22.expert 专家 M@
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23.the board of directors 董事会 n9-q5X^e>
24.knowledge of the entity‘ s business 了解被审计单位情况 :xUl+(+
25.assess material misstatement risks评估重大错报风险 t2-zJJf8
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 me}Gb a
27.a general knowledge of —— 初步了解―――的情况 {/|8g
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28.a more knowledge of—— 进一步了解的情况 7+Jma! o
29.the prior year‘s working papers 以前年度工作底稿 1o"oa<*_
30.minutes of meeting 会议纪要 w\8rh\Mvh
31.business risks 经营风险 k
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32.appropriateness 适当性 krnk%ug
33.accounting estimate 会计估计 G~$M"@Q7N
34.management representations 管理层声明 |{|r?3
35.going concern assumption 持续经营假设 Zn*CJNB
36.audit plan 审计计划 2
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37.significant audit areas 重点审计领域 GzZ|T7fm
38.error 错误 B6!<@*BI
39.fraud舞弊 gJ[q
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40.modified or additional procedures 修改或追加审计程序 }zfLm`vJ
41.misappropriation of assets 侵占资产 H|Fqc=qp
42.transactions without substance 虚假交易 YvP"W/5
43.unusual pressures 异常压力 |9i/)LRXe
44.the suspected noncompliance 涉嫌存在违法行为 "62Ysapq+
45.materialiy 重要性 {pJ@I=q
46.exceed the materiality level 超过重要性水平 u{lDof>
47.approach the materiality level 接近重要性水平 i\R\bv[9
48.an acceptably low level 可接受水平 2.L6]^N p(
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 +q,n}@y=
50.misstatements or omissions 错报或漏报 2Z9gOd<M~
51.aggregate 总计 `R=_t]ie
52.subsequent events 期后事项 VFaK>gQ
53.adjust the financial statements 调整财务报表 !m O] zn
54.perform additional audit procedures 实施追加的审计程序 y8WXp_\
55.audit risk 审计风险 G`JwAy r'
56.detection risk 检查风险 eRqexqO!
57.inappropriate audit opinion 不适当的审计意见 t:j07 ,1~
58.material misstatement 重大的错报 cS ;=_%~
59.tolerable misstatement 可容忍错报 -0J<R;cVs
60.the acceptable level of detection risk 可接受的检查风险 rpP+20 v
61.assessed level of material misstatement risk 重大错报风险的评估水平 %m\G'hY2
62.simall business 小规模企业 xbH!:R;
63.accounting system 会计系统 Va[dZeoy
64.test of control 控制测试 w#bbm'j7r
65.walk-through test 穿行测试 cW|Zgz8vv
66.communication 沟通 6g,3s?aT
67.flow chart 流程图 -bb7Y
68.reperformance of internal control 重新执行 ]~x/8%e76
69.audit evidence 审计证据 28qWC~/9
70.substantive procedures 实质性程序 d.(]V2X.J
71.assertions 认定 jE5
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72.esistence 存在 g:6}zHK
73.occurrence 发生 K
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74.completeness 完整性 i2R]lE8
75.rights and obligations 权利和义务 M
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76.valuation and allocation 计价和分摊 D'hr\C^
77.cutoff 截止 KdQ|$t
78.accuracy 准确性 (V%vFD1)
79.classification 分类 %1d6j<7
80.inspection 检查 GQAg
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81.supervision of counting 监盘
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82.observation 观察 .B-,GD}
83.confirmation 函证 XlcDF|?{.
84.computation 计算 8i$`oMv[y
85.analytical procedures 分析程序 .xQ'^P_q
86.vouch 核对 s
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87.trace 追查 }@
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88.audit sampling 审计抽样 E6\~/=X=%
89.error 误差 X1QZEl
90.expected error 预期误差 ~=]@],{
91.population 总体 FNRE_83
92.sampling risk 抽样风险 ill' KPy
93.non- sampling risk 非抽样风险 4U1fPyt
94.sampling unit 抽样单位 wbKBwI5w
95.statistical sampling 统计抽样 ~l(tl[
96.tolerable error 可容忍误差 @uD{ `@[
97.the risk of under reliance 信赖不足风险 %SFR.U0}yK
98.the risk of over reliance 信赖过度风险 N28?JQha
99.the risk of incorrect rejection 误拒风险 | Dpfh
100. the risk of incorrect acceptance 误受风险 (
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101.working trial balance 试算平衡表 tl#s:
102.index and cross-referencing 索引和交叉索引 6? ly.h$
103.cash receipt 现金收入
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104.cash disbursement 现金支出 >V=@[B(0
105.bank statement 银行对账单 }n8;A;axi
106.bank reconciliation 银行存款余额调节表 | (9FV^_
107.balance sheet date 资产负债表日 +W[#;)ea(
108.net realizable value 可变现净值 iz5wUyeg
109.storeroom 仓库 TTak[e&j3
110.sale invoice 销售发票 D??/=`|8
111.price list 价目表 `r$WInsDu
112.positive confirmation request 积极式询证函 A>@epCD
113.negative confirmation request 消极式询证函 T1[ZrY'0
114.purchase requisition 请购单 X.5LB!I)
115.receiving report 验收报告 VQ}3
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116.gross margin 毛利 RxG./GY
117.manufacturing overhead 制造费用 OvG |=
118.material requisition 领料单 pC
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119.inventory-taking 存货盘点 8uW:_t]q
120.bond certificate 债券 Upen/1 bA
121.stock certificate 股票 k}qiIMdI
122.audit report 审计报告 Oj\mkg
123.entity 被审计单位 I
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124.addressee of the audit report 审计报告的收件人 nOzTHg8
125.unqualified opinion 无保留意见 X}^gmu<Vla
126.qualified opinion 保留意见 ="E
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127.disclaimer of opinion 无法表示意见 XmR5dLc8
128.adverse opinion 否定意见 ?saVk7Z[|5
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A (1)ABC 作业基础成本计算 <7) 6*u
A (2)absorbed overhead 已吸收制造费用 f_Bf}2Eedj
A (3)absorption costing 吸收成本计算 JPKZU<:+V
A (4)account 账户,报表 |:BYOxAYZ8
A (5)accounting postulate 会计假设 {Oszq(A
A (6)accounting series release 会计公告文件 C{^@. 8:
A (7)accounting valuation 会计计价 =_3qUcOP
A (8)account sale 承销清单 ~[6|VpGc:
A (9)accountability concept 经营责任概念 =LA@E&,j
A (10)accountancy 会计职业 nmrk-#._@9
A (11)accountant 会计师 j)*nE./3
A (12)accounting 会计 w+P^c|
A (13)agency cost 代理成本 y Dw!u[:
A (14)accounting bases 会计基础 Jx?>1q=M
A (15)accounting manual 会计手册 -2d&Aq4m)
A (16)accounting period 会计期间 ZK*aVYnu
A (17)accounting policies 会计方针 o|C{ s
A (18)accounting rate of return 会计报酬率 hKYPH?b%
A (19)accounting reference date 会计参照日 L<`g}iw
A (20)accounting reference period 会计参照期间 Dw,f~D$+ic
A (21)accrual concept 应计概念 mr.DP~O:9p
A (22)accrual expenses 应计费用 3Re\ T
A (23)acid test ration 速动比率(酸性测试比率) pBLO
A (24)acquisition 购置 ~Wv?p4
A (25)acquisition accounting 收购会计 3/05ee;|
A (26)activity based accounting 作业基础成本计算 n3,wwymQ
A (27)adjusting events 调整事项 X:/t>0e
A (28)administrative expenses 行政管理费 t,nB`g?
A (29)advice note 发货通知 UlytxWkUX
A (30)amortization 摊销 i*j
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A (31)analytical review 分析性检查 [N)M]u
A (32)annual equivalent cost 年度等量成本法 d5hE!=
A (33)annual report and accounts 年度报告和报表 KYN{iaj
A (34)appraisal cost 检验成本 M+:wa@Kl
A (35)appropriation account 盈余分配账户 g.s oNqt=
A (36)articles of association 公司章程细则 miqCUbcU
A (37)assets 资产 q5PYc.E([
A (38)assets cover 资产保障 k*^W
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A (39)asset value per share 每股资产价值 5Bo)j_Qo
A (40)associated company 联营公司 :B~
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A (41)attainable standard 可达标准 fO nvC*
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A (42)attributable profit 可归属利润 :_ox8xS4
A (43)audit 审计 [*t EHW
A (44)audit report 审计报告 pM3BBF%
A (45)auditing standards 审计准则 @( l`_Wx
A (46)authorized share capital 额定股本 9_{!nQC.g
A (47)available hours 可用小时
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A (48)avoidable costs 可避免成本 <&iBR
B (49)back-to-back loan 易币贷款 R
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B (50)backflush accounting 倒退成本计算 UepBXt3)
B (51)bad debts 坏帐 M='Kjc>e
B (52)bad debts ratio 坏帐比率 KHtY
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B (53)bank charges 银行手续费 K-3 _4As
B (54)bank overdraft 银行透支 vKf=t&gqr
B (55)bank reconciliation 银行存款调节表 /+msrrpD
B (56)bank statement 银行对账单 4^&vRD,
B (57)bankruptcy 破产 #C^m>o~R
B (58)basis of apportionment 分摊基础 ig{5]wZ(
B (59)batch 批量 @@jdF-Utj;
B (60)batch costing 分批成本计算 stPCw$@
B (61)beta factor B(市场)风险因素 T^_9R
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B (62)bill 账单 ZI7<E
B (63)bill of exchange 汇票 HJm O+
B (64)bill of landing 提单 *bEsWeP
B (65)bill of materials 用料预计单 :F&WlU$L
B (66)bill payable 应付票据 "f_Z.6WMY
B (67)bill receivable 应收票据 HV@:!zM
B (68)bin card 存货记录卡 30@ GFaab
B (69)bonus 红利 d/1XL[&
B (70)book-keeping 薄记 O [/~V=
B (71)Boston classification 波士顿分类 oWmla*nCKL
B (72)breakeven chart 保本图 z{\.3G
B (73)breakeven point 保本点 /
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B (74)breaking-down time 复位时间 q]x@q
B (75)budget 预算 Cmj)CJ-
B (76)budget center 预算中心 `Nj|}^A
B (77)budget cost allowance 预算成本折让 I?QKd@
B (78)budget manual 预算手册 $$a"A(Y
B (79)budget period 预算期间 }8HLyK,4
B (80)budgetary control 预算控制 &^.'g{\Y
B (81)budgeted capacity 预算生产能力 zlfm})+G
B (82)burden 制造费用 3>+;G4
B (83)business center 经营中心 !_@%/I6
B (84)business entity 营业个体 /!hW6u5
B (85)business unit 经营单位 N!AFs
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B (86)buy-out management 管理性购买产权 n[@Ur2&