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注会《审计》英语常用词汇 }Z~& XL=
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1.audit 审计 ^nS'3g^"
2.attestation 鉴证 O'G,
3.credibility 可信赖程度 $g?`yE(K
4.audit of financial statements 财务报表审计 Yzr|Z7rq}
5.agreed-upon procedures 执行商定程序 Zu$30&U
6.high levels of assurance 高水平保证
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7.compilation 编制 lAM"l)Ij
8.reliability 可靠性 B tZycI
9.relevance 相关性 -I'@4\<
10.professional skepticism 职业谨慎 d`_X$P4y
11.objectivity 客观性 ^_cR
12. professional competence 专业胜任能力 Xiyh3/%yy
13.Senior/CPA-in-charge 项目经理 /puM3ZN
14.audit engagement letter 业务约定书 \.R+|`{tf
15.recurring audit 连续审计 F`3J=AJOJ
16.the client 委托人 j^g^=uau
17.change CPA 更换注册会计师 ,pgpu !
18.the existing CPA 现任注册会计师 2f8Cs$Opb
19.the successor CPA 后任注册会计师 5jpb`Axj#
20.the preceding CPA前任注册会计师 DKjkO5R\
21.issue the audit report 出具审计报告 l~/g^lN
22.expert 专家 -qPYm?$
23.the board of directors 董事会 ~t $zypw
24.knowledge of the entity‘ s business 了解被审计单位情况 hY?x14m$3
25.assess material misstatement risks评估重大错报风险 Felu`@b
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 gZFtV
27.a general knowledge of —— 初步了解―――的情况 u_C/Y[ik
28.a more knowledge of—— 进一步了解的情况 \9*,[mvC
29.the prior year‘s working papers 以前年度工作底稿 2xchjU-
30.minutes of meeting 会议纪要 bUW`MH7yJ
31.business risks 经营风险 llf|d'5Nl
32.appropriateness 适当性 G|Du/XYh
33.accounting estimate 会计估计 \&&jzU2
34.management representations 管理层声明 O>=D1no*
35.going concern assumption 持续经营假设
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36.audit plan 审计计划 H)s$0Xd
37.significant audit areas 重点审计领域 m#E%,
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38.error 错误 *E Z'S+wR
39.fraud舞弊 |kHPk)}I]
40.modified or additional procedures 修改或追加审计程序 f$lf(brQ:
41.misappropriation of assets 侵占资产 f?iQ0wv)
42.transactions without substance 虚假交易 ;_yp@.,\T
43.unusual pressures 异常压力 9`/\|t|V
44.the suspected noncompliance 涉嫌存在违法行为 ::\7s
45.materialiy 重要性 BPoY32d"_
46.exceed the materiality level 超过重要性水平 K%) K$/A
47.approach the materiality level 接近重要性水平 p
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48.an acceptably low level 可接受水平 Yy4?|wVl
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 n]/7UH}(<&
50.misstatements or omissions 错报或漏报 o;+J3\
51.aggregate 总计 k+au42:r
52.subsequent events 期后事项 6#/Riu%
53.adjust the financial statements 调整财务报表 AeqxH1 %
54.perform additional audit procedures 实施追加的审计程序 ;NrN#<j(!
55.audit risk 审计风险 9B lc
56.detection risk 检查风险 ,&II4;F
57.inappropriate audit opinion 不适当的审计意见 $e=pdD~
58.material misstatement 重大的错报 I/ pv0
59.tolerable misstatement 可容忍错报 x"@Y[
60.the acceptable level of detection risk 可接受的检查风险 Wx;`=9
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;:nO5VFOg
62.simall business 小规模企业 oC]|ARgQk|
63.accounting system 会计系统 pPUv8,
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64.test of control 控制测试 6.z8!4fpl
65.walk-through test 穿行测试 OPp>z0p%6X
66.communication 沟通 =?U"#a
67.flow chart 流程图 sv<U$M~)X
68.reperformance of internal control 重新执行 QRs!B!Fn0
69.audit evidence 审计证据 T@PtO"r
70.substantive procedures 实质性程序 \vBpH'hR,'
71.assertions 认定 U"} ml
72.esistence 存在 qB`zyd8yu
73.occurrence 发生 ^^[MDjNy@
74.completeness 完整性 TI{W(2O *
75.rights and obligations 权利和义务 rrGsam\.
76.valuation and allocation 计价和分摊 ,Db+c3
77.cutoff 截止 n3, ?klK
78.accuracy 准确性 <<@vy{*Hg
79.classification 分类 ,LjB%f[
80.inspection 检查 *I0{1cS
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81.supervision of counting 监盘 XG
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82.observation 观察 B_w;2ZuA
83.confirmation 函证 n>F1G
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84.computation 计算 Las4ux[_
85.analytical procedures 分析程序 Dp
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86.vouch 核对 9Wng(ef6G
87.trace 追查 `3!ERQU
88.audit sampling 审计抽样
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89.error 误差 c?i=6CdD'
90.expected error 预期误差 J]8nbl
91.population 总体 }-H<wQ&x
92.sampling risk 抽样风险 |I7-7d-;/
93.non- sampling risk 非抽样风险 vpOn0([hS
94.sampling unit 抽样单位 c yq]-B
95.statistical sampling 统计抽样 .YquOCc(
96.tolerable error 可容忍误差 @,i_
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97.the risk of under reliance 信赖不足风险 yZ t}Jnv
98.the risk of over reliance 信赖过度风险 Yr@)W~
99.the risk of incorrect rejection 误拒风险 >jjuWO3T
100. the risk of incorrect acceptance 误受风险 k36%n
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101.working trial balance 试算平衡表 %\?2W8Qv_J
102.index and cross-referencing 索引和交叉索引 ,?;q$Xoi
103.cash receipt 现金收入 7_ g}t!b`
104.cash disbursement 现金支出 (KaP=t}
105.bank statement 银行对账单 *
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106.bank reconciliation 银行存款余额调节表 f/G
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107.balance sheet date 资产负债表日 *9}2Bmojv
108.net realizable value 可变现净值 7MreBs(M
109.storeroom 仓库 iivuH2/~?[
110.sale invoice 销售发票 T_CYSS|fX
111.price list 价目表 $FEG0&
112.positive confirmation request 积极式询证函 PdG:aGQ>
113.negative confirmation request 消极式询证函 2ul!f7#E
114.purchase requisition 请购单 ^y"Rdv
115.receiving report 验收报告 YK#bzu ,!
116.gross margin 毛利 ~JY
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117.manufacturing overhead 制造费用 g:MpN^l
118.material requisition 领料单 /X)fWO S6
119.inventory-taking 存货盘点 \k;)m-0bj{
120.bond certificate 债券 WZaOw w
121.stock certificate 股票 s
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122.audit report 审计报告 b@@`2O3"
123.entity 被审计单位 5DKR1z:
124.addressee of the audit report 审计报告的收件人 NZ`W`#{
125.unqualified opinion 无保留意见 u=
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126.qualified opinion 保留意见 HgY"nrogt$
127.disclaimer of opinion 无法表示意见 )|f!}( p
128.adverse opinion 否定意见 DzX5_ kA
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A (1)ABC 作业基础成本计算 lqe;lWC0Z
A (2)absorbed overhead 已吸收制造费用 rgheq<B:
A (3)absorption costing 吸收成本计算 SLRQ3<0W_
A (4)account 账户,报表 \:C@L&3[
A (5)accounting postulate 会计假设 OpmI" 4{+
A (6)accounting series release 会计公告文件 Jla ;^X
A (7)accounting valuation 会计计价 nb0V~W
A (8)account sale 承销清单 v0`E
lkaN
A (9)accountability concept 经营责任概念 wYZFW'5p
A (10)accountancy 会计职业 _O~DJ"
A (11)accountant 会计师 D 4^2F(YRX
A (12)accounting 会计 MnUal}MO
A (13)agency cost 代理成本 Hw[u Sv8
A (14)accounting bases 会计基础 <T JUKznO
A (15)accounting manual 会计手册 a%DnRkRr
A (16)accounting period 会计期间 x7 jE
Ns )
A (17)accounting policies 会计方针 H
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A (18)accounting rate of return 会计报酬率 75}BI&t3k
A (19)accounting reference date 会计参照日 09pnM|8A
A (20)accounting reference period 会计参照期间 %c)^8k;I
A (21)accrual concept 应计概念 HjUs}#</
A (22)accrual expenses 应计费用 pA9^-:\*
A (23)acid test ration 速动比率(酸性测试比率) ^.y}2
A (24)acquisition 购置 ve_TpP
A (25)acquisition accounting 收购会计 W\gu"g`u
A (26)activity based accounting 作业基础成本计算 #WlIH7J8Tc
A (27)adjusting events 调整事项 B'B,,Mz
A (28)administrative expenses 行政管理费 6!])\Ay
A (29)advice note 发货通知 gy/z;fB
A (30)amortization 摊销
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A (31)analytical review 分析性检查 dM8`!~#&PI
A (32)annual equivalent cost 年度等量成本法 vFXih'=_
A (33)annual report and accounts 年度报告和报表 DE:FWD<}
A (34)appraisal cost 检验成本 !_)*L+7f_
A (35)appropriation account 盈余分配账户 Jj}+tQf
A (36)articles of association 公司章程细则 l[mXbQd
A (37)assets 资产 C]K|;VQ
A (38)assets cover 资产保障 gq4le=,v
A (39)asset value per share 每股资产价值 vx /NG$
A (40)associated company 联营公司 }N!I|<"/
A (41)attainable standard 可达标准 @#$5_uU8\(
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A (42)attributable profit 可归属利润 4~=/Ca
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A (43)audit 审计 3G|n`dj
A (44)audit report 审计报告 Vr0-e
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A (45)auditing standards 审计准则 EOWLGleD1
A (46)authorized share capital 额定股本 0\84~t'[
A (47)available hours 可用小时 3
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A (48)avoidable costs 可避免成本 sui3(w
b
B (49)back-to-back loan 易币贷款 ~#+ Hhc(
B (50)backflush accounting 倒退成本计算 7(AB5.O
B (51)bad debts 坏帐 Ew1>
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B (52)bad debts ratio 坏帐比率 oA`'~~!
B (53)bank charges 银行手续费 $TS4YaJ%
B (54)bank overdraft 银行透支 +]P??`,R;
B (55)bank reconciliation 银行存款调节表 Z}6
B (56)bank statement 银行对账单 nn!W-Bsqjh
B (57)bankruptcy 破产 FjD`bhw-
B (58)basis of apportionment 分摊基础 e>\[OwF-x
B (59)batch 批量 Ha
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B (60)batch costing 分批成本计算
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B (61)beta factor B(市场)风险因素 ]wCg'EUB
B (62)bill 账单 ~p^&`FA
B (63)bill of exchange 汇票 #]pFE.o
B (64)bill of landing 提单 uc4#giCD
B (65)bill of materials 用料预计单 WVl yR\.
B (66)bill payable 应付票据 zX{K\yp
B (67)bill receivable 应收票据 dq[X:3i
B (68)bin card 存货记录卡
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B (69)bonus 红利 7xidBVx
B (70)book-keeping 薄记 ]Z%9l(
B (71)Boston classification 波士顿分类 :=!?W^J
B (72)breakeven chart 保本图 Kt5;GUV
B (73)breakeven point 保本点 |9cJO@
B (74)breaking-down time 复位时间 fH[Yc>(oj
B (75)budget 预算 | wuUH
B (76)budget center 预算中心 Oo<L~7B
B (77)budget cost allowance 预算成本折让 #wn`choT'
B (78)budget manual 预算手册 j}~3m$
B (79)budget period 预算期间 x`/
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B (80)budgetary control 预算控制 S{_i1'
B (81)budgeted capacity 预算生产能力 D/w
X
B (82)burden 制造费用 I[u%kir
B (83)business center 经营中心 Kv3cKNvu~
B (84)business entity 营业个体 !0Hx1I<*x
B (85)business unit 经营单位 CYD+o
B (86)buy-out management 管理性购买产权 uM|*y-4
B (87)by-product 副产品 J eCKnt=
C (88)called-up share capital 催缴股本 CtiTXDc_
C (89)capacity 生产能力 HX\^ecZ#E
C (90)capacity ratios 生产能力比率 >;I$&
C (91)capital 资本 3Q'Q %2
C (92)capital assets pricing model资本资产计价模式 @AM;58.
C (93)capital commitment 承诺资本 $e>(M&9,
C (94)capital employed 已运用的资本 <49Gsm&0
C (95)capital expenditure 资本支出 +zMWIG
C (96)capital expenditureauthorization 资本支出核准 }U-h^x'
C (97)capital expenditure control 资本支出控制 h8# 14?
C (98)capital expenditure proposal资本支出申请 @,btQ_'X
C (99)capital funding planning 资本基金筹集计划 4H@:|
C (100)capital gain 资本收益 7mG/f
C (101)capital investment appraisal资本投资评估 x,)|;HXm
C (102)capital maintenance 资本保全 t.0F
C (103)capital resource planning 资本资源计划 (.Q.S[<Y
C (104)capital surplus 资本盈余 |T!ivd1G
C (105)capital turnover 资本周转率
5cY([4,
C (106)card 记录卡 S3Q^K.e?
C (107)cash 现金 z u53mZ
C (108)cash account 现金账户 -2Bkun4Pt
C (109)cash book 现金账薄 tkQ
#mipAj
C (110)cash cow 金牛产品 -qv*%O@
C (111)cash flow 现金流量 Vqr#%.N
C (112)cash discounted 现金贴现 9eG{"0)
C (113)cash flow budget 现金流量预算 U tb"6_
C (114)cash flow statement 现金流量表 T["(wPrt
C (115)cash ledger 现金分类账 L-J 7z+{
C (116)cash limit 现金限额 > J4Tk1//b
C (117)CCA 现时成本会计 -B+Pl*
C (118)center 中心 "gaurr3
C (119)changeover time 变更时间 ^ud-N;]MKs
C (120)chartered entity 特许经济个体 .K
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C (121)cheque 支票 W|C>X=zTi
C (122)cheque register 支票登记薄 k9]M=eO
C (123)coin analysis 零钱分类 &A}@@d
C (124)classification 分类 c*fMWtPp
C (125)clock card 工时卡 Pn&