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注会《审计》英语常用词汇 2>*b.$g
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1.audit 审计 73kU\ux
2.attestation 鉴证 g>pvcf(
3.credibility 可信赖程度 py }`thx
4.audit of financial statements 财务报表审计 B1i&HoGbz
5.agreed-upon procedures 执行商定程序 ^\Epz*cL
6.high levels of assurance 高水平保证 kHb H{])
7.compilation 编制 TGH"OXV*@
8.reliability 可靠性 @(W{_ mw
9.relevance 相关性 ?rxq//S2
10.professional skepticism 职业谨慎 ]114\JE
11.objectivity 客观性 9p4=iXfR
12. professional competence 专业胜任能力 +x]3 -s
13.Senior/CPA-in-charge 项目经理 FH)_L1n
14.audit engagement letter 业务约定书 H&SoVi_V
15.recurring audit 连续审计 ^`?M~e2FZ8
16.the client 委托人 svvl`|n%
17.change CPA 更换注册会计师 4A)@,t9+
18.the existing CPA 现任注册会计师 v%@)
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19.the successor CPA 后任注册会计师 2Y~nU(
20.the preceding CPA前任注册会计师 YhQ%S}
21.issue the audit report 出具审计报告 2y5d
22.expert 专家 mlix^P
23.the board of directors 董事会 9>k_z&<
24.knowledge of the entity‘ s business 了解被审计单位情况 <7
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25.assess material misstatement risks评估重大错报风险 *!^l
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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 Xv
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27.a general knowledge of —— 初步了解―――的情况 3=-V!E
28.a more knowledge of—— 进一步了解的情况 !2F X l;
29.the prior year‘s working papers 以前年度工作底稿 N|e#&
30.minutes of meeting 会议纪要 A/!"+Yfw
31.business risks 经营风险 Om_-#S
32.appropriateness 适当性 3|(<]@
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33.accounting estimate 会计估计 IXv9mr?H}
34.management representations 管理层声明 Q.,2G7[ <
35.going concern assumption 持续经营假设 -pW*6??+?
36.audit plan 审计计划 nArG
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37.significant audit areas 重点审计领域 i:60|ngK
38.error 错误 B}+li1k
39.fraud舞弊 fj97_Q=
40.modified or additional procedures 修改或追加审计程序 |8?DQhd}
41.misappropriation of assets 侵占资产 bm poptfL
42.transactions without substance 虚假交易 "1Y'VpKm(~
43.unusual pressures 异常压力 '81c>qA
44.the suspected noncompliance 涉嫌存在违法行为 C7FxV2
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 dJ{q}U
47.approach the materiality level 接近重要性水平 *RM 3_
48.an acceptably low level 可接受水平 hgK
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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 2b
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50.misstatements or omissions 错报或漏报 3X%h
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51.aggregate 总计 C}qHvwFm
52.subsequent events 期后事项 CE
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53.adjust the financial statements 调整财务报表 y96
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54.perform additional audit procedures 实施追加的审计程序 ..7"<"uH
55.audit risk 审计风险 8j)*T9
56.detection risk 检查风险 {zalfw{+
57.inappropriate audit opinion 不适当的审计意见 8n35lI(
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58.material misstatement 重大的错报 [@_W-rA
59.tolerable misstatement 可容忍错报 >hY.F/[
60.the acceptable level of detection risk 可接受的检查风险 E[cH/Rm
61.assessed level of material misstatement risk 重大错报风险的评估水平 MK(~
62.simall business 小规模企业 #$
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63.accounting system 会计系统 3EHB~rL/C
64.test of control 控制测试 %j@@J\G!
65.walk-through test 穿行测试 r{KQ3j9O
66.communication 沟通 <$u\PJF7_^
67.flow chart 流程图 55FRPNx-x
68.reperformance of internal control 重新执行 ( 8X^pL
69.audit evidence 审计证据 Xe&p.v
70.substantive procedures 实质性程序 i5aY{3!
71.assertions 认定 Zs4NN2~
72.esistence 存在 g`C\pdX"B
73.occurrence 发生 03c8VKp'p
74.completeness 完整性 6Ad
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75.rights and obligations 权利和义务 G6dUm_iB
76.valuation and allocation 计价和分摊 qw
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77.cutoff 截止
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78.accuracy 准确性 Zo,066'+[.
79.classification 分类 Y?$
80.inspection 检查 R.cR:fA
81.supervision of counting 监盘 #{?~XS
82.observation 观察 4,>9N9.?9
83.confirmation 函证 -
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84.computation 计算 zez|l
85.analytical procedures 分析程序 +~~2OU L
86.vouch 核对 `ZbFky{
87.trace 追查 oKCv$>Y
88.audit sampling 审计抽样 x[0O*ty-*<
89.error 误差 \Hdsy="Dnh
90.expected error 预期误差 k?$I4&|5Nt
91.population 总体 lh[?`+A
92.sampling risk 抽样风险 R1*4
93.non- sampling risk 非抽样风险 VFzIBgJ3
94.sampling unit 抽样单位 tHAe
95.statistical sampling 统计抽样 On54!m
96.tolerable error 可容忍误差 e,,O
97.the risk of under reliance 信赖不足风险 lB0`|UEb (
98.the risk of over reliance 信赖过度风险 Vn_~ |-Wt
99.the risk of incorrect rejection 误拒风险 VZq~ -$
100. the risk of incorrect acceptance 误受风险 ,ryL("G
101.working trial balance 试算平衡表 #?V rt,n
102.index and cross-referencing 索引和交叉索引 N/ f7"~+`
103.cash receipt 现金收入 wJNm}Wf
104.cash disbursement 现金支出 Ij$C@hH
105.bank statement 银行对账单 b\"w/'XX
106.bank reconciliation 银行存款余额调节表 AL.psw-Il
107.balance sheet date 资产负债表日 o+B)
108.net realizable value 可变现净值 bK.*v4RG
109.storeroom 仓库 1Qu@pb^
110.sale invoice 销售发票 P#,;)HF
111.price list 价目表 |Fi5/$S.
112.positive confirmation request 积极式询证函 '&'m#H*:
113.negative confirmation request 消极式询证函 B]@25
114.purchase requisition 请购单 yIrJaS-
115.receiving report 验收报告 ]8}51y8
116.gross margin 毛利
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117.manufacturing overhead 制造费用 0 ZM(heQ
118.material requisition 领料单 E5$]0#jB
119.inventory-taking 存货盘点
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120.bond certificate 债券 wapSpSt
121.stock certificate 股票 "4;nnq
122.audit report 审计报告 ,zltNbu\.(
123.entity 被审计单位 >mai
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124.addressee of the audit report 审计报告的收件人 7/
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125.unqualified opinion 无保留意见 P RWb6
126.qualified opinion 保留意见 #{vC =m73
127.disclaimer of opinion 无法表示意见 Rd&DH_<+^
128.adverse opinion 否定意见 BBRL_6
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A (1)ABC 作业基础成本计算 @phVfP"M
A (2)absorbed overhead 已吸收制造费用 'gvR
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A (3)absorption costing 吸收成本计算 l6y}>]
A (4)account 账户,报表 FO5a<6
A (5)accounting postulate 会计假设 aL( hWE
A (6)accounting series release 会计公告文件 XzHR^^;u"*
A (7)accounting valuation 会计计价 o`,~#P|
A (8)account sale 承销清单 lQ-<T<g
A (9)accountability concept 经营责任概念 ?%h$deJ
A (10)accountancy 会计职业 z@i4
A (11)accountant 会计师 2S{P(B
A (12)accounting 会计 TK
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A (13)agency cost 代理成本 EU %,tp
A (14)accounting bases 会计基础 )63
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A (15)accounting manual 会计手册 t/\
A (16)accounting period 会计期间 H*'1bLzq
A (17)accounting policies 会计方针 \3$!) z
A (18)accounting rate of return 会计报酬率 ,|{`(y/v
A (19)accounting reference date 会计参照日 M'PZ{6;
A (20)accounting reference period 会计参照期间 R7kkth
A (21)accrual concept 应计概念 UowvkVa
A (22)accrual expenses 应计费用 n7cy[%yT
A (23)acid test ration 速动比率(酸性测试比率) x}yl Rg`[
A (24)acquisition 购置 y%SxQA+\
A (25)acquisition accounting 收购会计 MLu!8dgI
A (26)activity based accounting 作业基础成本计算 kFv*>>X`
A (27)adjusting events 调整事项 ('tXv"fT
A (28)administrative expenses 行政管理费 k*\Bl4g
A (29)advice note 发货通知 -GAF>
A (30)amortization 摊销 6
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A (31)analytical review 分析性检查 C/!.VMl^
A (32)annual equivalent cost 年度等量成本法 <X:JMj+
A (33)annual report and accounts 年度报告和报表 nt#9j',6Rn
A (34)appraisal cost 检验成本 ]>t~Bcnm
A (35)appropriation account 盈余分配账户
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A (36)articles of association 公司章程细则 .|Huzk+
A (37)assets 资产 N/bOl~!y
A (38)assets cover 资产保障 STp9Gh-
A (39)asset value per share 每股资产价值 V4n~Z+k
A (40)associated company 联营公司 C9!t&<\}
A (41)attainable standard 可达标准 m&:&z7^p
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A (42)attributable profit 可归属利润 1f`De`zXzr
A (43)audit 审计 Y~WdN<g
A (44)audit report 审计报告 0O9b
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A (45)auditing standards 审计准则 Vxh39eW
A (46)authorized share capital 额定股本 d:@+dS
A (47)available hours 可用小时 dFm_"135
A (48)avoidable costs 可避免成本 p~ b4TRvA6
B (49)back-to-back loan 易币贷款 |9#q7kM
B (50)backflush accounting 倒退成本计算 @>)VQf8s1
B (51)bad debts 坏帐 \Ii{s
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B (52)bad debts ratio 坏帐比率 eDJnzh83
B (53)bank charges 银行手续费 /jG?PZ=m
B (54)bank overdraft 银行透支 fg^AEn1i
B (55)bank reconciliation 银行存款调节表 Alxf;[s
B (56)bank statement 银行对账单 2:*15RH3
B (57)bankruptcy 破产 Mu\V3`j
B (58)basis of apportionment 分摊基础 3~~X,ZL
B (59)batch 批量 7q?ZieR
B (60)batch costing 分批成本计算 'D+xs}\
B (61)beta factor B(市场)风险因素 ye^x>a['
B (62)bill 账单 |U%NPw5
B (63)bill of exchange 汇票 V eGSr
B (64)bill of landing 提单 g8<ODU0[g
B (65)bill of materials 用料预计单 ?UtKu
B (66)bill payable 应付票据 Qr.{_M
B (67)bill receivable 应收票据 WH:dcU
B (68)bin card 存货记录卡 0D(8-H
B (69)bonus 红利 )|~&
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B (70)book-keeping 薄记 ZcN0:xU
B (71)Boston classification 波士顿分类 ;6G]~}>o
B (72)breakeven chart 保本图 6}^x#9\
B (73)breakeven point 保本点 q +?&w'8
B (74)breaking-down time 复位时间 hX.cdt_?
B (75)budget 预算 uY]';OtG
B (76)budget center 预算中心 \p4*Q}t
B (77)budget cost allowance 预算成本折让 *k{Llq
B (78)budget manual 预算手册 T
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B (79)budget period 预算期间 %xkuW]xk
B (80)budgetary control 预算控制 U%h.l
B (81)budgeted capacity 预算生产能力 2(eO5.FYF
B (82)burden 制造费用 ~7:q+\
B (83)business center 经营中心 + -<8^y
B (84)business entity 营业个体 !db=Iz5)
B (85)business unit 经营单位 b~gq8,Fatb
B (86)buy-out management 管理性购买产权 imM!Me 0TE
B (87)by-product 副产品 ht-'O"d:
C (88)called-up share capital 催缴股本 xWxHi6U(
C (89)capacity 生产能力 F*k
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C (90)capacity ratios 生产能力比率 Q9bnOvKe|
C (91)capital 资本 -
wn-PB@r
C (92)capital assets pricing model资本资产计价模式 G*=HjLmZg
C (93)capital commitment 承诺资本 V IzIl\<aM
C (94)capital employed 已运用的资本 $DDO9
C (95)capital expenditure 资本支出 +6WjOcu
C (96)capital expenditureauthorization 资本支出核准 f#s 6 'g
C (97)capital expenditure control 资本支出控制 o,i_py
C (98)capital expenditure proposal资本支出申请 F 'uqL+jVO
C (99)capital funding planning 资本基金筹集计划 gq('8*S
C (100)capital gain 资本收益 XRPJPwes]
C (101)capital investment appraisal资本投资评估 @/#G2<Vp1
C (102)capital maintenance 资本保全 D <iG*I
C (103)capital resource planning 资本资源计划 C6e5*S
C (104)capital surplus 资本盈余 02]HwsvZ
C (105)capital turnover 资本周转率 ;~F*2)
C (106)card 记录卡 (Yy#:r
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C (107)cash 现金 L'
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C (108)cash account 现金账户 %w&+o.k/
C (109)cash book 现金账薄 /Z2u0jNArP
C (110)cash cow 金牛产品 {MtJP:8Jp
C (111)cash flow 现金流量 b'O/u."O
C (112)cash discounted 现金贴现 JAxzXAsAR
C (113)cash flow budget 现金流量预算 6nA9r5Ghv
C (114)cash flow statement 现金流量表 g0 Q,]\~
C (115)cash ledger 现金分类账 `Am|9LOT
C (116)cash limit 现金限额 1feVFRx'
C (117)CCA 现时成本会计 6PsT])*>DE
C (118)center 中心 $?ss5:
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C (119)changeover time 变更时间 -o/Vp>_UOE
C (120)chartered entity 特许经济个体 n
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C (121)cheque 支票 O]IAIM
C (122)cheque register 支票登记薄 (\qf>l+*
C (123)coin analysis 零钱分类 myo4`oH
C (124)classification 分类 1#Vd)vSP
C (125)clock card 工时卡 $}4ao2
C (126)code 代码 }X9&!A8z
C (127)commitment accounting 承诺确认会计 i6bUJtL
C (128)common cost 共同成本 1Ne;U/
C (129)company limited byguarantee 有限担保责任公司 !~zn*Hm
C (130)company limited shares 股份有限公司 %|4Kak]:Q
C (131)competitive position 竞争能力状况 %0&,_jM/9
C (132)concept 概念 Lq3<&$
C (133)conglomerate 跨行业企业 ;-JF1p 7;
C (134)consistency concept 一致性概念 U9BhtmY
C (135)consolidated accounts 合并报表 I!!cA?W
C (136)consolidation accounting 合并会计 |g hyH
C (137)consortium 财团 !}}
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C (138)contingency plan 应急计划 LTf)`SN %'
C (139)contingent liabilities 或有负债 ce$[H}rDB
C (140)continuous operation 连续生产 SEnr"}
C (141)contra 抵消 E|-oUzt
C (142)contract cost 合同成本 fx>QP?Z
C (143)contract costing 合同成本计算 rrC\4#H[??
C (144)contribution 贡献毛益 )W_akUL
C (145)contribution centre 贡献中心 R.1.
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C (146)contribution chart 贡献图 _ow7E\70
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率 zn/>t-Bc
C (148)contribution to salesration 贡献毛益对销售比率 <