Lx.X#n.]T
j
sm{|'
注会《审计》英语常用词汇 oYW:ptJ
tlj
^0
q:fkF^>
1.audit 审计 biQDupTz
2.attestation 鉴证 \j4TDCs_[
3.credibility 可信赖程度 &U:;jlST9
4.audit of financial statements 财务报表审计 J=
T!
5.agreed-upon procedures 执行商定程序 cY5h6+ _
6.high levels of assurance 高水平保证 BV|LRB}G
7.compilation 编制 LBTf}T\
8.reliability 可靠性 F8q|$[nH
9.relevance 相关性 XOU
9r(
10.professional skepticism 职业谨慎 Wh,p$|vL
11.objectivity 客观性 H?PaN)_6-+
12. professional competence 专业胜任能力 W 5-=,t
13.Senior/CPA-in-charge 项目经理 3{CXIS
14.audit engagement letter 业务约定书 ?e0ljx;
15.recurring audit 连续审计 svN&~@l
16.the client 委托人 +d<o2n4!
17.change CPA 更换注册会计师 WOh?/F[@u
18.the existing CPA 现任注册会计师 G22u+ua
19.the successor CPA 后任注册会计师 rOX\rI%0+
20.the preceding CPA前任注册会计师 g/eE^o~;
21.issue the audit report 出具审计报告 A2..gs/
22.expert 专家 Q/I/>6M7UZ
23.the board of directors 董事会 o!:
24.knowledge of the entity‘ s business 了解被审计单位情况 u{J$]%C
25.assess material misstatement risks评估重大错报风险 4PR!O
B
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^tI
,eZ
27.a general knowledge of —— 初步了解―――的情况 6YNd;,it>p
28.a more knowledge of—— 进一步了解的情况 _vm ~yKId
29.the prior year‘s working papers 以前年度工作底稿 b-,4< H8m
30.minutes of meeting 会议纪要 ,XU<2jv]
31.business risks 经营风险 1
Qln|b8<
32.appropriateness 适当性 nH_M#
33.accounting estimate 会计估计 F P3{Rp
34.management representations 管理层声明 XU_gvz
35.going concern assumption 持续经营假设 :>f}rq
36.audit plan 审计计划 @P@?KZ..v!
37.significant audit areas 重点审计领域 @cukoLAn
38.error 错误 {{qu:(_g
39.fraud舞弊 Z):q 1:y
40.modified or additional procedures 修改或追加审计程序 Zcjh
41.misappropriation of assets 侵占资产 4}`z^P<C
42.transactions without substance 虚假交易 508v:?^'
43.unusual pressures 异常压力 }Y:V&4DW
44.the suspected noncompliance 涉嫌存在违法行为 W^k95%zBM
45.materialiy 重要性 yw\Q>~$n[=
46.exceed the materiality level 超过重要性水平 zc K`hS
47.approach the materiality level 接近重要性水平 4
Fl>XM
48.an acceptably low level 可接受水平 >P@g].Q-
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 pLSh
+*F
50.misstatements or omissions 错报或漏报 Q`kV|
pjg
51.aggregate 总计 $t0o*i{
52.subsequent events 期后事项 >cJix
1
53.adjust the financial statements 调整财务报表 _0}u0fk
54.perform additional audit procedures 实施追加的审计程序 AT%6K.
55.audit risk 审计风险 *O_>3Hgl
56.detection risk 检查风险 -Gy=1W`09
57.inappropriate audit opinion 不适当的审计意见 $O
3.ex V
58.material misstatement 重大的错报 &n9&k
Em
59.tolerable misstatement 可容忍错报 xIA] 5@;a
60.the acceptable level of detection risk 可接受的检查风险 }k;wSp[3
61.assessed level of material misstatement risk 重大错报风险的评估水平 %:t! u&:q
62.simall business 小规模企业
jh(T?t$&
63.accounting system 会计系统 Uo?4o*}
64.test of control 控制测试 Wn2'uZ5If
65.walk-through test 穿行测试 bbM^J
66.communication 沟通
e.\dqt~%y
67.flow chart 流程图 9fm9xTL
68.reperformance of internal control 重新执行 xpX<iT>5u
69.audit evidence 审计证据 \#4mPk_"
70.substantive procedures 实质性程序 ,BUrZA2\U$
71.assertions 认定 P?p]sLrP
72.esistence 存在 t0,=U8]w
73.occurrence 发生 90#* el
74.completeness 完整性 @Bds0t
75.rights and obligations 权利和义务 $GP66Ev
76.valuation and allocation 计价和分摊 x$;RfK2&p
77.cutoff 截止 :{+~i.*
78.accuracy 准确性 {xx}xib3
79.classification 分类 |sd G<+
80.inspection 检查 'Lq+ONX5
81.supervision of counting 监盘 kDol 1v`
82.observation 观察 nrHC;R.nE
83.confirmation 函证 Unvl~lm6
84.computation 计算 9 ,:#Q<UM
85.analytical procedures 分析程序 `JO>g=,4
86.vouch 核对 tn#cVB3
87.trace 追查 "AU.Eh"-1
88.audit sampling 审计抽样 rY6x):sC
89.error 误差 v4<W57oH
90.expected error 预期误差 !(
>U3N
91.population 总体 ?z`={oN
92.sampling risk 抽样风险 q>Di|5<y
93.non- sampling risk 非抽样风险 *?BY+0
94.sampling unit 抽样单位 ]!ox2m_U
95.statistical sampling 统计抽样 "I66@d?
96.tolerable error 可容忍误差 <pfl>Uf
97.the risk of under reliance 信赖不足风险 2TUV9Z
98.the risk of over reliance 信赖过度风险 O 2
-n-
99.the risk of incorrect rejection 误拒风险 ;89kL]
100. the risk of incorrect acceptance 误受风险 ~5'7u-;
101.working trial balance 试算平衡表 .<zKBv
102.index and cross-referencing 索引和交叉索引 bn)1G$0|
103.cash receipt 现金收入 G &xtL
104.cash disbursement 现金支出 ?TeozhUY
105.bank statement 银行对账单 5mQ@&E~#W
106.bank reconciliation 银行存款余额调节表 }[Z'Sg]s
107.balance sheet date 资产负债表日 <4+P37^~
108.net realizable value 可变现净值 5CZyA`3V^5
109.storeroom 仓库 hH 5}%/vF
110.sale invoice 销售发票 4XNheP;b
111.price list 价目表 q[_qZ
112.positive confirmation request 积极式询证函 1l$2T
y+
=
113.negative confirmation request 消极式询证函 ?<${?L>
114.purchase requisition 请购单 qmFG
115.receiving report 验收报告 g!R7CRt%
116.gross margin 毛利 Rjq Xz6
117.manufacturing overhead 制造费用 &y5"0mA
118.material requisition 领料单 &nP0T-T5y
119.inventory-taking 存货盘点 `0\Z*^>
120.bond certificate 债券 rw,Ylr:3
121.stock certificate 股票 .ojEKu+EJ'
122.audit report 审计报告 7b+r LyS0
123.entity 被审计单位 BbI%tmA7
124.addressee of the audit report 审计报告的收件人 #h?IoB7
125.unqualified opinion 无保留意见 LP6p
126.qualified opinion 保留意见 5>I-? Ki
127.disclaimer of opinion 无法表示意见 `wXK&R<`
128.adverse opinion 否定意见 ao2^3e
c`soVqT$?
A (1)ABC 作业基础成本计算 S[1<Qrv]
A (2)absorbed overhead 已吸收制造费用 W}f)VC;D
A (3)absorption costing 吸收成本计算 r|EN 5
A (4)account 账户,报表 \P*_zd@%
A (5)accounting postulate 会计假设 8
MQq3
A (6)accounting series release 会计公告文件 6@s!J8!
A (7)accounting valuation 会计计价 \IE![=p\w
A (8)account sale 承销清单 Z+&V >
A (9)accountability concept 经营责任概念 &]DB-t#\
A (10)accountancy 会计职业 H].|K/-p
A (11)accountant 会计师 !BsQJ_H
A (12)accounting 会计 rZKfb}ANQ
A (13)agency cost 代理成本 Q,[G?vbj
A (14)accounting bases 会计基础 <{isWEW9]3
A (15)accounting manual 会计手册 1(gs({
A (16)accounting period 会计期间 hyH[`wiq
A (17)accounting policies 会计方针 bZ\R0[0
A (18)accounting rate of return 会计报酬率 =#2c
r:1
A (19)accounting reference date 会计参照日 uZC=]Ieh
A (20)accounting reference period 会计参照期间 LH5Z@*0#
A (21)accrual concept 应计概念 5tYo! f
A (22)accrual expenses 应计费用 0G+Q^]0
A (23)acid test ration 速动比率(酸性测试比率) U05;qKgkDF
A (24)acquisition 购置 s*k)h,\
A (25)acquisition accounting 收购会计 d5$D[,`1
A (26)activity based accounting 作业基础成本计算 c_3B: F7
A (27)adjusting events 调整事项 I8Aq8XBw
A (28)administrative expenses 行政管理费 4rU/2}.q
A (29)advice note 发货通知 GGp.u@\r
A (30)amortization 摊销 e$J>z {
A (31)analytical review 分析性检查 `}EnY@*h
A (32)annual equivalent cost 年度等量成本法 FJ_7<4ET
A (33)annual report and accounts 年度报告和报表 +/ZIs|B4,z
A (34)appraisal cost 检验成本 ij
?7MP
A (35)appropriation account 盈余分配账户 *%Rmdyn
A (36)articles of association 公司章程细则 \baY+,Dr+
A (37)assets 资产 3YHEH\60^
A (38)assets cover 资产保障 n93q8U6m/U
A (39)asset value per share 每股资产价值 8zp?WUb
A (40)associated company 联营公司 DZSS
A (41)attainable standard 可达标准 &DLWlMGq
"'U^8NA2
A (42)attributable profit 可归属利润 z`zz8hK.
A (43)audit 审计 \N9=13W<lK
A (44)audit report 审计报告 Fw 0m(7
A (45)auditing standards 审计准则 $aV62uNf
A (46)authorized share capital 额定股本 Zw]"p63eMa
A (47)available hours 可用小时 o-\h;aQJ
A (48)avoidable costs 可避免成本 WC#6(H5t$
B (49)back-to-back loan 易币贷款 #L*\ ^ c
B (50)backflush accounting 倒退成本计算 ~*
HQPp?v
B (51)bad debts 坏帐 /eV)5`V
B (52)bad debts ratio 坏帐比率 !*-|!Vz
B (53)bank charges 银行手续费 F7DA~G!
B (54)bank overdraft 银行透支 E_
wVAz3
B (55)bank reconciliation 银行存款调节表 y
bhFDx
B (56)bank statement 银行对账单 2:38CdkYp
B (57)bankruptcy 破产 /6')B !&
B (58)basis of apportionment 分摊基础 QP(0
B (59)batch 批量 0V:H/qu8>
B (60)batch costing 分批成本计算 NM{)liP
;8
B (61)beta factor B(市场)风险因素 Xq? >a+B
B (62)bill 账单 CD&a_-'z$K
B (63)bill of exchange 汇票 Va8
}JD
B (64)bill of landing 提单 g88k@<Y
B (65)bill of materials 用料预计单 $|~<6A{y
B (66)bill payable 应付票据 \D@j`o
B (67)bill receivable 应收票据 if*V-$[I
B (68)bin card 存货记录卡 )]fsl_Yq
B (69)bonus 红利 /HdXJL9B
B (70)book-keeping 薄记 Nf| 0O\+%y
B (71)Boston classification 波士顿分类 0z>IYw|UB
B (72)breakeven chart 保本图 4|?(LHBD)
B (73)breakeven point 保本点 cfTT7O#Dc
B (74)breaking-down time 复位时间 &W\e 5X<A
B (75)budget 预算 s ~Eo]e
B (76)budget center 预算中心 $MR1
*_\V
B (77)budget cost allowance 预算成本折让 y!b"Cj
B (78)budget manual 预算手册 Cog }a
B (79)budget period 预算期间 RN`TUCQL
B (80)budgetary control 预算控制 ?/.])'&b
B (81)budgeted capacity 预算生产能力 *y4DK6OFe
B (82)burden 制造费用 BZ?w}%-MO
B (83)business center 经营中心 hkPMu@BI
B (84)business entity 营业个体 zK6w0
B (85)business unit 经营单位 C?H~L
B (86)buy-out management 管理性购买产权 T\gs
B (87)by-product 副产品 N3u06
C (88)called-up share capital 催缴股本 TzKM~a#
C (89)capacity 生产能力 7m#EqF$P
C (90)capacity ratios 生产能力比率 -b!?9T?}
C (91)capital 资本 %Xc,l Y1?
C (92)capital assets pricing model资本资产计价模式 b$@I(.X:
C (93)capital commitment 承诺资本 e)}E&D;${
C (94)capital employed 已运用的资本 6 wN*d 5
C (95)capital expenditure 资本支出 02,t
C (96)capital expenditureauthorization 资本支出核准 ]!TE
C (97)capital expenditure control 资本支出控制 XJo.^<m
C (98)capital expenditure proposal资本支出申请 /`M#
C (99)capital funding planning 资本基金筹集计划 _gMr]%Q
C (100)capital gain 资本收益 o33t~@ RX
C (101)capital investment appraisal资本投资评估 vv)q&,<c
C (102)capital maintenance 资本保全 3HyOQD"{
C (103)capital resource planning 资本资源计划 &k'<