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注会《审计》英语常用词汇 U;n*j3wT
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1.audit 审计 kqb0>rYa
2.attestation 鉴证 $HG}[XD?
3.credibility 可信赖程度 x'zBK0i
4.audit of financial statements 财务报表审计 jY6MjZI
5.agreed-upon procedures 执行商定程序 9=,uq;
6.high levels of assurance 高水平保证 g}f9dB,F
7.compilation 编制 ^ZM0c>ev=l
8.reliability 可靠性 a,Gxm!
9.relevance 相关性 ?+c`]gO7N
10.professional skepticism 职业谨慎 `funE:>,
11.objectivity 客观性 D{v8q)5r
12. professional competence 专业胜任能力 5/QRL\
13.Senior/CPA-in-charge 项目经理 9]'($:LF08
14.audit engagement letter 业务约定书 ^>?CMcN4*
15.recurring audit 连续审计
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16.the client 委托人
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17.change CPA 更换注册会计师 `mH %!{P
18.the existing CPA 现任注册会计师 L'i-fM[#
19.the successor CPA 后任注册会计师 jEz+1Nl)
20.the preceding CPA前任注册会计师 .P$IJUYO
21.issue the audit report 出具审计报告 h7X_S4p/Mg
22.expert 专家 ~dHM4lGY
23.the board of directors 董事会 \#'TNmS
24.knowledge of the entity‘ s business 了解被审计单位情况
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25.assess material misstatement risks评估重大错报风险 q4UA]+-*
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 Gq#~vr
27.a general knowledge of —— 初步了解―――的情况 `d 2,*KR
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 NDO\B,7
30.minutes of meeting 会议纪要 @mt0kV9
31.business risks 经营风险 J
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32.appropriateness 适当性 Q/I)V2a1i
33.accounting estimate 会计估计 INSkgOo
34.management representations 管理层声明 P%Ay3cR+E
35.going concern assumption 持续经营假设 +KEkmXZ
36.audit plan 审计计划 S<nq8Ebmw
37.significant audit areas 重点审计领域 ^")F7`PF
38.error 错误 QIB>rQCceo
39.fraud舞弊 ?@6/Alk
40.modified or additional procedures 修改或追加审计程序 WqrgRpM{
41.misappropriation of assets 侵占资产 `A/j1UWJ
42.transactions without substance 虚假交易 z5Qs@dG
43.unusual pressures 异常压力 R)Mt(gFZT_
44.the suspected noncompliance 涉嫌存在违法行为 'rb'7=z5
45.materialiy 重要性 O)R(==P26P
46.exceed the materiality level 超过重要性水平 =\,
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47.approach the materiality level 接近重要性水平 02AI%OOH
48.an acceptably low level 可接受水平 9H]_4?aX
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 aH_6s4+:
50.misstatements or omissions 错报或漏报 ]>i~6!@
51.aggregate 总计 fR-C0"c
52.subsequent events 期后事项 ,}D}oo*
53.adjust the financial statements 调整财务报表 E{Pgf8
54.perform additional audit procedures 实施追加的审计程序 T:asm1BC[
55.audit risk 审计风险 f!t69nd%L
56.detection risk 检查风险 O(H1 P[
57.inappropriate audit opinion 不适当的审计意见 0
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58.material misstatement 重大的错报 /DS?}I.*]
59.tolerable misstatement 可容忍错报 ! o,5h|\
60.the acceptable level of detection risk 可接受的检查风险 pL1s@KR
61.assessed level of material misstatement risk 重大错报风险的评估水平 ALd;$fd qf
62.simall business 小规模企业 smAC,-6]~
63.accounting system 会计系统 h7_)%U<J2
64.test of control 控制测试 ;/AG@$)
65.walk-through test 穿行测试 24\gb
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66.communication 沟通 "L&k)J
67.flow chart 流程图 B`#h{ )[
68.reperformance of internal control 重新执行 ;eB ~H[S/
69.audit evidence 审计证据 }b["Jk\2
70.substantive procedures 实质性程序 $<?X7n^
71.assertions 认定 pF=g||gS
72.esistence 存在 |E/L.gdP7
73.occurrence 发生 \ SCy$,m
74.completeness 完整性 M"^K0 .
75.rights and obligations 权利和义务 eo#^L}
76.valuation and allocation 计价和分摊 @fn6<3
77.cutoff 截止 s0LA^2U
78.accuracy 准确性 `kBnSi o~
79.classification 分类 |@VF.)_
80.inspection 检查 q(z7~:+qNr
81.supervision of counting 监盘 rE!1wc>L
82.observation 观察 )+O r
83.confirmation 函证 =F%RLpNU4
84.computation 计算 ;\)=f6N
85.analytical procedures 分析程序 t)1phg4H)
86.vouch 核对 q@
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87.trace 追查 ?H;{~n?
88.audit sampling 审计抽样 Db03Nk>#
89.error 误差 sroGER.
90.expected error 预期误差 U
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91.population 总体 aSnp/g
92.sampling risk 抽样风险 f$xhb3Qn
93.non- sampling risk 非抽样风险 ')PVGV(D+
94.sampling unit 抽样单位 KHj6Tg;)
95.statistical sampling 统计抽样 ,=w!vO5s
96.tolerable error 可容忍误差 {/M\Q@j
97.the risk of under reliance 信赖不足风险 ~5#)N{GbY
98.the risk of over reliance 信赖过度风险 wgd<3 X
99.the risk of incorrect rejection 误拒风险 cz
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100. the risk of incorrect acceptance 误受风险 D,W\ gP/h%
101.working trial balance 试算平衡表 }N3`gCy9eN
102.index and cross-referencing 索引和交叉索引 bcJ@-i0V
103.cash receipt 现金收入 mc@M ,2@D
104.cash disbursement 现金支出 [Z}B"
105.bank statement 银行对账单 0o/B{|rv
106.bank reconciliation 银行存款余额调节表 j]> uZalr
107.balance sheet date 资产负债表日 $Lq:=7&LRn
108.net realizable value 可变现净值 w6,*9(;$Pk
109.storeroom 仓库 3
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110.sale invoice 销售发票 V,4.$<e
111.price list 价目表 03E3cp"
112.positive confirmation request 积极式询证函 1Kc^m\
113.negative confirmation request 消极式询证函 pzEABA
114.purchase requisition 请购单 {OxWcK\2@h
115.receiving report 验收报告 E[S' :Q
116.gross margin 毛利 U )Zt-og
117.manufacturing overhead 制造费用 m6so]xr
118.material requisition 领料单 ^8742.
119.inventory-taking 存货盘点 OlcP(
120.bond certificate 债券 p{H0dj ^|
121.stock certificate 股票 g,?\~8-c
122.audit report 审计报告 I6w/0,azC
123.entity 被审计单位 8W{~wg`
124.addressee of the audit report 审计报告的收件人 3q~Fl=|.o
125.unqualified opinion 无保留意见 Y+|PY?
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126.qualified opinion 保留意见 bXl
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127.disclaimer of opinion 无法表示意见 %]jQ48^R
128.adverse opinion 否定意见 ]gP8?s|
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A (1)ABC 作业基础成本计算 eY3=|RR
A (2)absorbed overhead 已吸收制造费用 ONWO`XD
A (3)absorption costing 吸收成本计算 u5 E/m
A (4)account 账户,报表 hDtKnF
A (5)accounting postulate 会计假设 3}4#I_<$F@
A (6)accounting series release 会计公告文件 ,P{HE8.
A (7)accounting valuation 会计计价 R~c1)[[E
A (8)account sale 承销清单 TzY!D*%z
A (9)accountability concept 经营责任概念 s`Vf+l0
A (10)accountancy 会计职业 SKxe3
A (11)accountant 会计师 h6FgS9H
A (12)accounting 会计 q!2<=:f
A (13)agency cost 代理成本 YX `%A6
A (14)accounting bases 会计基础 8nu> gA
A (15)accounting manual 会计手册 Ki 3_N*z
A (16)accounting period 会计期间 5&%fkZ0
A (17)accounting policies 会计方针 *R!]47Y d
A (18)accounting rate of return 会计报酬率 +E#PJ_H=F8
A (19)accounting reference date 会计参照日 J{H?xc
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A (20)accounting reference period 会计参照期间 U$09p;~$Ww
A (21)accrual concept 应计概念 0.(Ml5&e
A (22)accrual expenses 应计费用 &<{}8/x8(
A (23)acid test ration 速动比率(酸性测试比率) =+(
Q.LmhC
A (24)acquisition 购置 65"uD7;
A (25)acquisition accounting 收购会计 &?}1AQAYg
A (26)activity based accounting 作业基础成本计算 nk>8SW^
A (27)adjusting events 调整事项 UC#"=Xd4
A (28)administrative expenses 行政管理费 #XL`S
A (29)advice note 发货通知
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A (30)amortization 摊销 LH.%\TMN$
A (31)analytical review 分析性检查 p\ok_*b
A (32)annual equivalent cost 年度等量成本法 '
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A (33)annual report and accounts 年度报告和报表 #-dK0<:
A (34)appraisal cost 检验成本 ul$omKI$}
A (35)appropriation account 盈余分配账户 %OFj
A (36)articles of association 公司章程细则 _M&{^d
A (37)assets 资产 P09,P
A (38)assets cover 资产保障 .SBc5KX
A (39)asset value per share 每股资产价值 F%y{%
C7l
A (40)associated company 联营公司 ?GfxBZWJ
A (41)attainable standard 可达标准 jB/V{Y#y9@
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A (42)attributable profit 可归属利润 Fi/jR0]e2
A (43)audit 审计 )ZeLaa P
A (44)audit report 审计报告 ^K/G 5
A (45)auditing standards 审计准则
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A (46)authorized share capital 额定股本 b+_hI)T
A (47)available hours 可用小时 M.t@@wq
A (48)avoidable costs 可避免成本 cPm~`
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B (49)back-to-back loan 易币贷款 0ovZ&l
B (50)backflush accounting 倒退成本计算 KDX$.$#
B (51)bad debts 坏帐 IF^
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B (52)bad debts ratio 坏帐比率 k|l5 "&K~.
B (53)bank charges 银行手续费 9G+y.^/6
B (54)bank overdraft 银行透支 QWQ!Ak
B (55)bank reconciliation 银行存款调节表 ^YqbjL
B (56)bank statement 银行对账单 uGM>C"
B (57)bankruptcy 破产 D|"sE>
B (58)basis of apportionment 分摊基础 3 ^pYCK%
B (59)batch 批量 (A2U~j?Ry}
B (60)batch costing 分批成本计算 !4_!J (q%
B (61)beta factor B(市场)风险因素 *qbRP"#[$
B (62)bill 账单 ([1=> Jw"
B (63)bill of exchange 汇票 +fkP+RVY
B (64)bill of landing 提单 $>|?k$(x
B (65)bill of materials 用料预计单 *J.c $1#h
B (66)bill payable 应付票据 NuIT{3S
B (67)bill receivable 应收票据 ]|t9B/()i
B (68)bin card 存货记录卡 l,^xX=,
B (69)bonus 红利 e{:86C!d)
B (70)book-keeping 薄记 S'|lU@PCl
B (71)Boston classification 波士顿分类 AVU7WU{
B (72)breakeven chart 保本图 #0jSZ g^,"
B (73)breakeven point 保本点 IC\E,m
B (74)breaking-down time 复位时间 n}+wd9J*!2
B (75)budget 预算 3g^IXm:K$
B (76)budget center 预算中心 d8D yv#gT
B (77)budget cost allowance 预算成本折让 cgzy0$8dj\
B (78)budget manual 预算手册 B*32D8t`u
B (79)budget period 预算期间 %bEGv:88s
B (80)budgetary control 预算控制 m\l51
}xz
B (81)budgeted capacity 预算生产能力 f(^
33k
B (82)burden 制造费用 N&x@_t""
B (83)business center 经营中心 w4NZt|>5j;
B (84)business entity 营业个体 mf+K{y,L
B (85)business unit 经营单位 N'I?fWN!;R
B (86)buy-out management 管理性购买产权 7 FEzak'
B (87)by-product 副产品
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C (88)called-up share capital 催缴股本 vM5k4%D
C (89)capacity 生产能力 }<E sS
C (90)capacity ratios 生产能力比率 loml.e=87
C (91)capital 资本 owP6dtd)
C (92)capital assets pricing model资本资产计价模式 Dr4
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C (93)capital commitment 承诺资本 (MZ A
C (94)capital employed 已运用的资本 *QMF
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C (95)capital expenditure 资本支出 X *_
SHt
C (96)capital expenditureauthorization 资本支出核准 hgF21Oj9
C (97)capital expenditure control 资本支出控制 U&w