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注会《审计》英语常用词汇 5%qH7[dx
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1.audit 审计 rBD2Si=
2.attestation 鉴证 KE#$+,?
3.credibility 可信赖程度 yjR)Z9t
4.audit of financial statements 财务报表审计 .
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5.agreed-upon procedures 执行商定程序 #rq?
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6.high levels of assurance 高水平保证 ,N;v~D$Y
7.compilation 编制 U_}hfLILi
8.reliability 可靠性 T8mY#^sW_
9.relevance 相关性 7A[Ogro
10.professional skepticism 职业谨慎 @dl<-
11.objectivity 客观性 e9}8RHy1$
12. professional competence 专业胜任能力 ?GfxBZWJ
13.Senior/CPA-in-charge 项目经理 #O><A&FrF`
14.audit engagement letter 业务约定书 \@:j
15.recurring audit 连续审计 :O
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16.the client 委托人 l
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17.change CPA 更换注册会计师 Fi/jR0]e2
18.the existing CPA 现任注册会计师 ?AT(S
19.the successor CPA 后任注册会计师 k)Zn>
20.the preceding CPA前任注册会计师 YkVRl [
21.issue the audit report 出具审计报告 "bi !=
22.expert 专家 l)%mqW%
23.the board of directors 董事会 oB3q AP
24.knowledge of the entity‘ s business 了解被审计单位情况 \E~Q1eAJT
25.assess material misstatement risks评估重大错报风险 M(NH
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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 ]p}#NPe5
27.a general knowledge of —— 初步了解―――的情况 b<8q 92F
28.a more knowledge of—— 进一步了解的情况 $oc9
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29.the prior year‘s working papers 以前年度工作底稿 BZ}`4W'
30.minutes of meeting 会议纪要 +L n M\n
31.business risks 经营风险 M-vC>u3Y
32.appropriateness 适当性 gDMAc/V`l
33.accounting estimate 会计估计 +!G4tA$g
34.management representations 管理层声明 `{%-*f^
35.going concern assumption 持续经营假设 3 ^pYCK%
36.audit plan 审计计划 nc
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37.significant audit areas 重点审计领域 -S7RRh'p
38.error 错误 DYkC'+TEX
39.fraud舞弊 u9 %;{:]h
40.modified or additional procedures 修改或追加审计程序 aDXpkG0E
41.misappropriation of assets 侵占资产 >b3@>W
42.transactions without substance 虚假交易 (%Ng'~J\|
43.unusual pressures 异常压力 #*+;B93)
44.the suspected noncompliance 涉嫌存在违法行为 ?${V{=)*X'
45.materialiy 重要性 4YBf ~Pp
46.exceed the materiality level 超过重要性水平 -S`TEX
47.approach the materiality level 接近重要性水平 F@Pem
48.an acceptably low level 可接受水平 &Q<EfB
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 6(,ItMbI
50.misstatements or omissions 错报或漏报 QaIi.*tic
51.aggregate 总计 (2cGHYU3N<
52.subsequent events 期后事项 f>p; siR)
53.adjust the financial statements 调整财务报表 EgFl="0
54.perform additional audit procedures 实施追加的审计程序 R !jhwY$
55.audit risk 审计风险 ]}_p3W "Y9
56.detection risk 检查风险 +BU0 6lLD
57.inappropriate audit opinion 不适当的审计意见 MkkA{p
58.material misstatement 重大的错报 2V
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59.tolerable misstatement 可容忍错报 >s44
60.the acceptable level of detection risk 可接受的检查风险 f(^
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61.assessed level of material misstatement risk 重大错报风险的评估水平 m9%yR"g9
62.simall business 小规模企业 N&x@_t""
63.accounting system 会计系统 PnI)n=(\
64.test of control 控制测试 LH bZjZ2
65.walk-through test 穿行测试 Pkj T&e)
66.communication 沟通 sYl&Q.\q
67.flow chart 流程图 }R4(B2vup
68.reperformance of internal control 重新执行 ZDW,7b%U
69.audit evidence 审计证据 mi*:S%;h
70.substantive procedures 实质性程序 /DK*yS
71.assertions 认定 GU2]/\W*a
72.esistence 存在 i:MlD5 F
73.occurrence 发生 5T7_[{
74.completeness 完整性 '\Qf,%%.
75.rights and obligations 权利和义务 e6Wl7&@6
76.valuation and allocation 计价和分摊 X *_
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77.cutoff 截止 yjeqv-7
78.accuracy 准确性 e!T
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79.classification 分类 c`rfKr&z
80.inspection 检查 pHq{S;R2G
81.supervision of counting 监盘 6(\q< fx
82.observation 观察 1!K!oY
83.confirmation 函证 FEge+`{,
84.computation 计算
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85.analytical procedures 分析程序 FRb&@
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86.vouch 核对 &z7N\n
87.trace 追查 cpP.7ZR
88.audit sampling 审计抽样 pyu46iE)
89.error 误差 ---Ks0\V
90.expected error 预期误差 cP/F|uG5
91.population 总体 AaJ,=eQ
92.sampling risk 抽样风险 .%-6&%1
93.non- sampling risk 非抽样风险 JrY"J]/
94.sampling unit 抽样单位 ,ivWVsN*]
95.statistical sampling 统计抽样 8#[%?}tK
96.tolerable error 可容忍误差 ZE5-i@1
97.the risk of under reliance 信赖不足风险 ;mCGh~?G
98.the risk of over reliance 信赖过度风险 gt].rwo"
99.the risk of incorrect rejection 误拒风险 pZni,<Q
100. the risk of incorrect acceptance 误受风险 Dx9$H++6$X
101.working trial balance 试算平衡表 'XC&BWJ
102.index and cross-referencing 索引和交叉索引 S-H-tFy\\
103.cash receipt 现金收入 ]w1BJZa36
104.cash disbursement 现金支出 r4]hS`X~%
105.bank statement 银行对账单 u *#-7
106.bank reconciliation 银行存款余额调节表 JKEXYE
107.balance sheet date 资产负债表日 o3kt0NuF,
108.net realizable value 可变现净值 @g@fL %
109.storeroom 仓库 j TB<E=WC
110.sale invoice 销售发票 TWl(\<&+)
111.price list 价目表 j]cXLY
112.positive confirmation request 积极式询证函 ')Dp%"\?
113.negative confirmation request 消极式询证函 ogkz(wZ
114.purchase requisition 请购单 mR!&.R?
115.receiving report 验收报告 '#pMEVP
116.gross margin 毛利 0jip::x
117.manufacturing overhead 制造费用 ifgr<QlG
118.material requisition 领料单 >*<6 zQf
119.inventory-taking 存货盘点 a:(: :m
120.bond certificate 债券 5bGjO&$l
121.stock certificate 股票 qr<-eJf
122.audit report 审计报告 (50[,:#
123.entity 被审计单位 2l\D~ y
124.addressee of the audit report 审计报告的收件人 V PLCic,T
125.unqualified opinion 无保留意见 C7XS6Nqu
126.qualified opinion 保留意见 xPn'yo
127.disclaimer of opinion 无法表示意见 0C"PC:h5
128.adverse opinion 否定意见 l&e5_]+%
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A (1)ABC 作业基础成本计算 }
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A (2)absorbed overhead 已吸收制造费用 qCxD{-9x{
A (3)absorption costing 吸收成本计算 =2vMw]
A (4)account 账户,报表 c:`` Y:
A (5)accounting postulate 会计假设 E9Qd>o
A (6)accounting series release 会计公告文件 ZmYSi$B
A (7)accounting valuation 会计计价 ,&zjOc_v
A (8)account sale 承销清单 ^R8U-V8:
A (9)accountability concept 经营责任概念 Npf7 p
A (10)accountancy 会计职业 tehI!->l
A (11)accountant 会计师 ]Lb?#S
A (12)accounting 会计 a@V/sh
A (13)agency cost 代理成本 K@$L~G
A (14)accounting bases 会计基础 ` + n
A (15)accounting manual 会计手册 >TQBRA;'
A (16)accounting period 会计期间 b[&,
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A (17)accounting policies 会计方针 U`8^N.Snrp
A (18)accounting rate of return 会计报酬率 a2klOX{
A (19)accounting reference date 会计参照日 *]E7}bqb
A (20)accounting reference period 会计参照期间 #<PA-
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A (21)accrual concept 应计概念 "
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A (22)accrual expenses 应计费用 '%]@a7w
A (23)acid test ration 速动比率(酸性测试比率) fEv<
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A (24)acquisition 购置 HN~v&,
A (25)acquisition accounting 收购会计 yBD2
A (26)activity based accounting 作业基础成本计算 j~,LoGuPh
A (27)adjusting events 调整事项 8y4D9_{
A (28)administrative expenses 行政管理费 +DbWMm
A (29)advice note 发货通知 HHu7{,
A (30)amortization 摊销 mrLx]og,
A (31)analytical review 分析性检查 tci%=3,)
A (32)annual equivalent cost 年度等量成本法 PhI6dB`
A (33)annual report and accounts 年度报告和报表 ZR01<V
A (34)appraisal cost 检验成本 |au qj2
A (35)appropriation account 盈余分配账户 l3Bxi1k[C
A (36)articles of association 公司章程细则 U<,Kw6K
A (37)assets 资产 k1$2a8ja
A (38)assets cover 资产保障 tMPXvE
A (39)asset value per share 每股资产价值 ,;=( )-
A (40)associated company 联营公司 mJDKxgGK
A (41)attainable standard 可达标准 fj
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A (42)attributable profit 可归属利润 rM
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A (43)audit 审计 KZ<RDXV T
A (44)audit report 审计报告 ap$tu3j
A (45)auditing standards 审计准则 +^&v5[$R
A (46)authorized share capital 额定股本 *_).UAP.
A (47)available hours 可用小时 V.gY1
A (48)avoidable costs 可避免成本 &6^W%r
B (49)back-to-back loan 易币贷款 Dy{`">a
B (50)backflush accounting 倒退成本计算 EDidg"0p
B (51)bad debts 坏帐 3!oQmG_T
B (52)bad debts ratio 坏帐比率 :@@A
B (53)bank charges 银行手续费 `j!2uRFe>
B (54)bank overdraft 银行透支 yL3<X w|
B (55)bank reconciliation 银行存款调节表 ?"8A^
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B (56)bank statement 银行对账单 *A1TDc$
B (57)bankruptcy 破产 _l{5'm
B (58)basis of apportionment 分摊基础 K%TKQ<R|
B (59)batch 批量 #L IsL
B (60)batch costing 分批成本计算 =Z>V}`n
B (61)beta factor B(市场)风险因素 X-N$+[#
B (62)bill 账单 gy,TT<1)
B (63)bill of exchange 汇票 R,5$ 0_]|+
B (64)bill of landing 提单 o?O,nD
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B (65)bill of materials 用料预计单 /jn3'q_,
B (66)bill payable 应付票据 lKhh=Pc2
B (67)bill receivable 应收票据 ;`PkmAg
B (68)bin card 存货记录卡 n\"LN3
B (69)bonus 红利 f~" V
B (70)book-keeping 薄记 =Wy`X0h
B (71)Boston classification 波士顿分类 S.F=$z.%
B (72)breakeven chart 保本图 Nj-rZ%&
B (73)breakeven point 保本点 lQ<n
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B (74)breaking-down time 复位时间 q}F%o0
B (75)budget 预算 o
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B (76)budget center 预算中心 B{o\RNU
B (77)budget cost allowance 预算成本折让 n
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B (78)budget manual 预算手册 +l?ro[#6&.
B (79)budget period 预算期间 "QFADk1
B (80)budgetary control 预算控制 6p=x gk-q
B (81)budgeted capacity 预算生产能力 ^RyTK|SQ
B (82)burden 制造费用 2SPFjpG8n
B (83)business center 经营中心 5<?c_l9X^
B (84)business entity 营业个体 <&0*5|rR
B (85)business unit 经营单位 Y7V&zF{
B (86)buy-out management 管理性购买产权 (DMnwqr
B (87)by-product 副产品 6BN(^y#-X
C (88)called-up share capital 催缴股本 n25tr'=
C (89)capacity 生产能力 -%V-'X5
C (90)capacity ratios 生产能力比率 07"Oj9NlA
C (91)capital 资本 s>``-
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C (92)capital assets pricing model资本资产计价模式 U8$dG)PhA
C (93)capital commitment 承诺资本 jG(~9P7
C (94)capital employed 已运用的资本 PW//8lsR
C (95)capital expenditure 资本支出 p+sPCF
C (96)capital expenditureauthorization 资本支出核准 v?TJ
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C (97)capital expenditure control 资本支出控制 wYMX1=
C (98)capital expenditure proposal资本支出申请 ?| LB:8
C (99)capital funding planning 资本基金筹集计划 s1\BjSzk
C (100)capital gain 资本收益 |21hY
C (101)capital investment appraisal资本投资评估 UG'U
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C (102)capital maintenance 资本保全 ^t
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C (103)capital resource planning 资本资源计划 ftH%, /,
C (104)capital surplus 资本盈余 "sx&