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注会《审计》英语常用词汇 !C&}e8M|eX
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1.audit 审计 {[NBTT9&
2.attestation 鉴证 ,K,n{
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3.credibility 可信赖程度 @0-<|,^]
4.audit of financial statements 财务报表审计 )Uo)3FAn
5.agreed-upon procedures 执行商定程序 Aum&U){yY
6.high levels of assurance 高水平保证 [;83
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7.compilation 编制 f0O"Hm$Z
8.reliability 可靠性 <vhlT#p
9.relevance 相关性 |r%6;8A]i
10.professional skepticism 职业谨慎 g.iiT/b
11.objectivity 客观性 rcY[jF
12. professional competence 专业胜任能力 u01x}Ff~6
13.Senior/CPA-in-charge 项目经理 ik
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14.audit engagement letter 业务约定书 yI)~- E.
15.recurring audit 连续审计 ||0mfb
16.the client 委托人 ? R#-gvX%
17.change CPA 更换注册会计师 ,4)zn6tC
18.the existing CPA 现任注册会计师
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19.the successor CPA 后任注册会计师 ys u"+J
20.the preceding CPA前任注册会计师 W(9-XlYKE
21.issue the audit report 出具审计报告 0\k2F,:%4
22.expert 专家 B24wn8<
23.the board of directors 董事会 1<Qb"FN!2
24.knowledge of the entity‘ s business 了解被审计单位情况 9]xOuCb
25.assess material misstatement risks评估重大错报风险 6Y`eYp5A
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 ApG_Gd.
27.a general knowledge of —— 初步了解―――的情况 Dc}-wnga
28.a more knowledge of—— 进一步了解的情况 !Hr~B.f7
29.the prior year‘s working papers 以前年度工作底稿 z^ rf;
30.minutes of meeting 会议纪要 u?&P6|J&
31.business risks 经营风险 Gh>Rt=Qu%
32.appropriateness 适当性 g;UB+Y 247
33.accounting estimate 会计估计 &) T5V
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 )4bBR@QM
36.audit plan 审计计划 #||^l_
37.significant audit areas 重点审计领域 L(fOe3
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38.error 错误 to|O]h2*U2
39.fraud舞弊 %}J[EV
40.modified or additional procedures 修改或追加审计程序 ~*79rDs{
41.misappropriation of assets 侵占资产 .Wc<(pfa
42.transactions without substance 虚假交易 l#Ipo5=
43.unusual pressures 异常压力 .-awl1 W
44.the suspected noncompliance 涉嫌存在违法行为 0L S,(v4
45.materialiy 重要性 X6)-1.T&
46.exceed the materiality level 超过重要性水平 W_Z%CBjcT
47.approach the materiality level 接近重要性水平 ~a^mLnY@
48.an acceptably low level 可接受水平 W.'#pd
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 |Rd?s0u
50.misstatements or omissions 错报或漏报 ; $i{>mDT
51.aggregate 总计 #.'0DWT\-
52.subsequent events 期后事项 |D~mLs;&
53.adjust the financial statements 调整财务报表 &CpxD."8x
54.perform additional audit procedures 实施追加的审计程序 F>dB@V-
55.audit risk 审计风险 iVu
56.detection risk 检查风险 A,Wwt
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57.inappropriate audit opinion 不适当的审计意见 iVT
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58.material misstatement 重大的错报 NjrF":'Y
59.tolerable misstatement 可容忍错报 PzMJ^H{
60.the acceptable level of detection risk 可接受的检查风险 k Pi%RvuQ
61.assessed level of material misstatement risk 重大错报风险的评估水平 g
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62.simall business 小规模企业 2!Yq9,`
63.accounting system 会计系统 ]w`)"{j5m
64.test of control 控制测试 ZVs]_`(+
65.walk-through test 穿行测试 opU=49b
66.communication 沟通 #^4p(eZ[}
67.flow chart 流程图 2Tec#eYe
68.reperformance of internal control 重新执行 zo6|1xq
69.audit evidence 审计证据 -d1 YG[1|
70.substantive procedures 实质性程序 kVz9}Xp"
71.assertions 认定 m!Cvd9X=
72.esistence 存在 t~]n"zgovz
73.occurrence 发生 #I8)|p?P
74.completeness 完整性 RtO3!dGT.
75.rights and obligations 权利和义务 \@&oK2f
76.valuation and allocation 计价和分摊 f>!)y- 7
77.cutoff 截止 c!*yxzs\
78.accuracy 准确性 P{fT5K|
79.classification 分类 (VV5SvdE
80.inspection 检查 v3PtiKS
81.supervision of counting 监盘 M15Ce)oB1(
82.observation 观察 [U]^:sV)
83.confirmation 函证 -@L7!,j
84.computation 计算 !IF]P#
85.analytical procedures 分析程序 -<H\VT%98
86.vouch 核对 ,.DTJ7H+
87.trace 追查 i^T@jg+K
88.audit sampling 审计抽样 "AYm*R
89.error 误差 iMjoatt
90.expected error 预期误差 !ij
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91.population 总体 \]<eLw-v
92.sampling risk 抽样风险 2 tD{c^
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93.non- sampling risk 非抽样风险 kb3>q($
94.sampling unit 抽样单位 epN>;e z
95.statistical sampling 统计抽样 C2}n &{T
96.tolerable error 可容忍误差 + OKk~GYf
97.the risk of under reliance 信赖不足风险 C0C2]xx{
98.the risk of over reliance 信赖过度风险 2qd5iOhX+
99.the risk of incorrect rejection 误拒风险 }uP`=T!"8
100. the risk of incorrect acceptance 误受风险 zUq ^
101.working trial balance 试算平衡表 ;>
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102.index and cross-referencing 索引和交叉索引 Znr6,[U+q
103.cash receipt 现金收入 |BGB60}]f
104.cash disbursement 现金支出 <<'%2q5
105.bank statement 银行对账单 b'q ru~i
106.bank reconciliation 银行存款余额调节表 @};
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107.balance sheet date 资产负债表日 ]2E#P.-!b
108.net realizable value 可变现净值 $40G$w
109.storeroom 仓库 de=){.7Y
110.sale invoice 销售发票
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111.price list 价目表 (A(j.[4a
112.positive confirmation request 积极式询证函 `PY=B$?{4
113.negative confirmation request 消极式询证函 6-E>-9]'E
114.purchase requisition 请购单 JuW"4R
115.receiving report 验收报告 >0F)^W?
116.gross margin 毛利 Ec/&?|$
117.manufacturing overhead 制造费用 -al\*XDz
118.material requisition 领料单 ,3XlX(P
119.inventory-taking 存货盘点 f \ E9u}
120.bond certificate 债券 K g6hySb
121.stock certificate 股票 [#@\A]LO
122.audit report 审计报告 l XpbAW
123.entity 被审计单位 !$u:[T_8
124.addressee of the audit report 审计报告的收件人 TWSqn'<E
125.unqualified opinion 无保留意见 T.(C`/VM
126.qualified opinion 保留意见 8:t!m>(*
127.disclaimer of opinion 无法表示意见 kB`
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128.adverse opinion 否定意见 ~=GwNo_
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A (1)ABC 作业基础成本计算 #| pn,/
A (2)absorbed overhead 已吸收制造费用 bG)EZ
A (3)absorption costing 吸收成本计算 =jEVHIYt
A (4)account 账户,报表 %$Dn);6=
A (5)accounting postulate 会计假设 *@I/TX'\rY
A (6)accounting series release 会计公告文件 CCHG
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A (7)accounting valuation 会计计价 !78P+i
A (8)account sale 承销清单 'XJqh|G
A (9)accountability concept 经营责任概念 B>}B{qi|
A (10)accountancy 会计职业 }j$tFFVi~
A (11)accountant 会计师 ;
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A (12)accounting 会计 C/?x`2'
A (13)agency cost 代理成本 3AcS$.G
A (14)accounting bases 会计基础 a B$x(8pP@
A (15)accounting manual 会计手册 mzRH:HgN?
A (16)accounting period 会计期间 )%q!XM
A (17)accounting policies 会计方针
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A (18)accounting rate of return 会计报酬率 uc{s\_
A (19)accounting reference date 会计参照日 7}1Z7"?
A (20)accounting reference period 会计参照期间 |&"/
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A (21)accrual concept 应计概念 xX?9e3(
A (22)accrual expenses 应计费用 |.z4 VJi4
A (23)acid test ration 速动比率(酸性测试比率) `pb=y}
A (24)acquisition 购置 ~9y/MR
A (25)acquisition accounting 收购会计 }y1r
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A (26)activity based accounting 作业基础成本计算 ~|G`f\Ln"
A (27)adjusting events 调整事项 HV&i! M@T
A (28)administrative expenses 行政管理费 gy1R.SN
A (29)advice note 发货通知 ;V?3Hwl
A (30)amortization 摊销 k4d;4D?
A (31)analytical review 分析性检查 CwM1
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A (32)annual equivalent cost 年度等量成本法 x)jc
A (33)annual report and accounts 年度报告和报表 KV 8Ok
A (34)appraisal cost 检验成本 @;G%7&ps
A (35)appropriation account 盈余分配账户 Up1n0
A (36)articles of association 公司章程细则 b@S~
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A (37)assets 资产 EfB.K}b^
A (38)assets cover 资产保障 y@@h )P#
A (39)asset value per share 每股资产价值 -FF#+Z$
A (40)associated company 联营公司 O7]kcA
A (41)attainable standard 可达标准 mlYkn
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A (42)attributable profit 可归属利润 }hE!0q~MfM
A (43)audit 审计 OI_Px3)
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A (44)audit report 审计报告 N\"Hf=Y(~
A (45)auditing standards 审计准则 AJ
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A (46)authorized share capital 额定股本 O5MV&Zb(
A (47)available hours 可用小时 )<%CI#s#
A (48)avoidable costs 可避免成本 ef7 BG(
B (49)back-to-back loan 易币贷款 ;VzdlCZ@
B (50)backflush accounting 倒退成本计算 9?q ^yy
B (51)bad debts 坏帐 JXjH}C
B (52)bad debts ratio 坏帐比率 HZ2f|Y|T
B (53)bank charges 银行手续费 riF-9
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B (54)bank overdraft 银行透支 d/3bE*gr
B (55)bank reconciliation 银行存款调节表 ^M1jv(
B (56)bank statement 银行对账单 D9 Mst6
B (57)bankruptcy 破产 s{OV-H
B (58)basis of apportionment 分摊基础 *~~J1.ja>
B (59)batch 批量 I s|_
B (60)batch costing 分批成本计算 'C=(?H)M
B (61)beta factor B(市场)风险因素 ![!,i\x
B (62)bill 账单 baBPf{<
B (63)bill of exchange 汇票 F~0iJnF
B (64)bill of landing 提单 TS`m&N{i")
B (65)bill of materials 用料预计单 !3<b#QAXRG
B (66)bill payable 应付票据 '0^lMQMg
B (67)bill receivable 应收票据 EL%P
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B (68)bin card 存货记录卡 guVuO
B (69)bonus 红利 fRxn,HyV
B (70)book-keeping 薄记 Wv%F^(R7
B (71)Boston classification 波士顿分类 _R^ZXtypd
B (72)breakeven chart 保本图 P1z:L
B (73)breakeven point 保本点 IAWs}xIly
B (74)breaking-down time 复位时间 37biRXqLH
B (75)budget 预算 XTA:Y7"O
B (76)budget center 预算中心 ~]24">VZf
B (77)budget cost allowance 预算成本折让 s1R#X~d
B (78)budget manual 预算手册 z0x^HDAeC
B (79)budget period 预算期间 (0l>P]"n
B (80)budgetary control 预算控制 He$v'87]
B (81)budgeted capacity 预算生产能力 3kh!dL3D
B (82)burden 制造费用 -aLM*nIoe
B (83)business center 经营中心 W0;QufV
B (84)business entity 营业个体 +U<.MVOo.
B (85)business unit 经营单位 2s=zT5
B (86)buy-out management 管理性购买产权 k.})3~F-
B (87)by-product 副产品 @NiLKcL#
C (88)called-up share capital 催缴股本 *%\Xw*\0
C (89)capacity 生产能力 %__ @G_M
C (90)capacity ratios 生产能力比率 &G[W$2`@
C (91)capital 资本 ,gW$m~\
C (92)capital assets pricing model资本资产计价模式 me F.
C (93)capital commitment 承诺资本 -tx%#(?wH
C (94)capital employed 已运用的资本 W4qnXD1n
C (95)capital expenditure 资本支出 fLeHn,*,"
C (96)capital expenditureauthorization 资本支出核准 1;+77<