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注会《审计》英语常用词汇 K%XQdMv
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1.audit 审计 bVB_KE
2.attestation 鉴证 5pOb;ry")`
3.credibility 可信赖程度 #s'UA!)
4.audit of financial statements 财务报表审计 0I8w'/s_g9
5.agreed-upon procedures 执行商定程序 '^TQ Ubw
6.high levels of assurance 高水平保证 w3,1ImrXp
7.compilation 编制 "Y9PS_u(~
8.reliability 可靠性 0 >
9.relevance 相关性 Z*Sa%yf
10.professional skepticism 职业谨慎 ^!={=No]
11.objectivity 客观性 B1EI'<S
12. professional competence 专业胜任能力 Y7|R vLWoP
13.Senior/CPA-in-charge 项目经理 qoNVp7uv
14.audit engagement letter 业务约定书 k/"^W.B aj
15.recurring audit 连续审计 ;"*\R5a
16.the client 委托人 Ur`jmB
17.change CPA 更换注册会计师 #E[{
18.the existing CPA 现任注册会计师 l!U_7)s/
19.the successor CPA 后任注册会计师 2D5S%27,
20.the preceding CPA前任注册会计师 B.wRZDEvc
21.issue the audit report 出具审计报告 QKj-"y
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22.expert 专家 IZ<d~ [y
23.the board of directors 董事会 -~nU&$ccL
24.knowledge of the entity‘ s business 了解被审计单位情况 C*;g!~{
25.assess material misstatement risks评估重大错报风险 u7rA8u|TO
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6ty>0
27.a general knowledge of —— 初步了解―――的情况 q,#j
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28.a more knowledge of—— 进一步了解的情况 ?2Q
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29.the prior year‘s working papers 以前年度工作底稿 EcBJ-j6d
30.minutes of meeting 会议纪要 QB<9Be@e
31.business risks 经营风险 [fN?=,8
32.appropriateness 适当性 mA ^[S.!
33.accounting estimate 会计估计 2"31k2H[
34.management representations 管理层声明 24ojjxz+
35.going concern assumption 持续经营假设 uXs.7+f
36.audit plan 审计计划 8Ol#-2>k$
37.significant audit areas 重点审计领域 @yBg)1A
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38.error 错误 uF xrv
39.fraud舞弊 j,q8n`@
40.modified or additional procedures 修改或追加审计程序 h0YI
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41.misappropriation of assets 侵占资产 '$5.{o`s*1
42.transactions without substance 虚假交易 orGNza"A
43.unusual pressures 异常压力 k{*IR
44.the suspected noncompliance 涉嫌存在违法行为 ~$#"'Tl4J
45.materialiy 重要性 =B}a +0u!
46.exceed the materiality level 超过重要性水平 CNC3">Dk~9
47.approach the materiality level 接近重要性水平 jv:!vi:
48.an acceptably low level 可接受水平 6m#V=4e*
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 41c]o<!=)j
50.misstatements or omissions 错报或漏报 3Un{Q~6h
51.aggregate 总计 0 mJvoz\j8
52.subsequent events 期后事项 EXlmIY4
53.adjust the financial statements 调整财务报表 }b9"&io
54.perform additional audit procedures 实施追加的审计程序 XcoV27
55.audit risk 审计风险 7M#eR8*[se
56.detection risk 检查风险 v/n4Lp$W^
57.inappropriate audit opinion 不适当的审计意见 q[6tvPfkX
58.material misstatement 重大的错报 "62vwWrwO
59.tolerable misstatement 可容忍错报 R3nCk-Dq
60.the acceptable level of detection risk 可接受的检查风险 H4s^&--
61.assessed level of material misstatement risk 重大错报风险的评估水平 gy|L!_1Z8
62.simall business 小规模企业 Nm{\?
63.accounting system 会计系统 o,| LO$~
64.test of control 控制测试 {K\l3_=5qb
65.walk-through test 穿行测试 +T*=JHOD
66.communication 沟通 Xb0$BAP
67.flow chart 流程图 [>5<&[A
68.reperformance of internal control 重新执行 !.(Kpcrg
69.audit evidence 审计证据 \)\uAI-
70.substantive procedures 实质性程序 h28")c.pH=
71.assertions 认定 +.Pv:7gh
72.esistence 存在 VR86ok
73.occurrence 发生 :n'$Txf
74.completeness 完整性 gB4&pPN
75.rights and obligations 权利和义务 v-zi ,]W
76.valuation and allocation 计价和分摊 dGxk
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77.cutoff 截止 !N\<QRb\q
78.accuracy 准确性 pGQP9r%
79.classification 分类 2TH13k$
80.inspection 检查 8(yZX4OH>
81.supervision of counting 监盘 $XBn:0U
82.observation 观察 d~i WV6Va
83.confirmation 函证 ,EkzBVgo
84.computation 计算 |eN#9Bm
85.analytical procedures 分析程序 }ll&qb
86.vouch 核对 y v6V1gK
87.trace 追查 'r&az BO
88.audit sampling 审计抽样 BMubN
89.error 误差
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90.expected error 预期误差 C,*3a`/2M^
91.population 总体 4&
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92.sampling risk 抽样风险 <evvNSE
93.non- sampling risk 非抽样风险 OT1
94.sampling unit 抽样单位 #6t 4 v
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95.statistical sampling 统计抽样 ;yfKYN[
96.tolerable error 可容忍误差 N$\'X<{
97.the risk of under reliance 信赖不足风险 j7(sYo@x7
98.the risk of over reliance 信赖过度风险 J1i{n7f=@
99.the risk of incorrect rejection 误拒风险 j-l#n&M
100. the risk of incorrect acceptance 误受风险 [}xVz"8 V
101.working trial balance 试算平衡表 #Tc]L<."
102.index and cross-referencing 索引和交叉索引 gMN>`Z`fV
103.cash receipt 现金收入 BZS%p
104.cash disbursement 现金支出 [NG~FwpRf
105.bank statement 银行对账单 z\S#P|;
106.bank reconciliation 银行存款余额调节表 C`G+b{o
107.balance sheet date 资产负债表日 hv)>HU&
108.net realizable value 可变现净值 3.i$lp`t
109.storeroom 仓库 AcZ{B<
110.sale invoice 销售发票 lk.]!K$}
111.price list 价目表 i D6f/|g
112.positive confirmation request 积极式询证函 1
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113.negative confirmation request 消极式询证函 I5nxY)v
114.purchase requisition 请购单 D4@).%
115.receiving report 验收报告 o#"U8N%r
116.gross margin 毛利 #7 )&`
117.manufacturing overhead 制造费用 qPI\Y3ZU
118.material requisition 领料单 &a;{ed1B
119.inventory-taking 存货盘点 a0wSXd
120.bond certificate 债券 AnF"+<
121.stock certificate 股票 6?;U[eV
122.audit report 审计报告 Lud[.>i
123.entity 被审计单位 *~h@K Qm7
124.addressee of the audit report 审计报告的收件人 |`T$Iq
125.unqualified opinion 无保留意见 4*AkUkP:T
126.qualified opinion 保留意见 0V RV.Ml
127.disclaimer of opinion 无法表示意见 :Dt]sE_d
128.adverse opinion 否定意见 \d'>Ky;GD
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A (1)ABC 作业基础成本计算 'CQ~ZV5
A (2)absorbed overhead 已吸收制造费用 -_*ux!
A (3)absorption costing 吸收成本计算 /)%$xi
A (4)account 账户,报表 C VXz>oM
A (5)accounting postulate 会计假设 d}RU-uiW
A (6)accounting series release 会计公告文件 r\PO?1
A (7)accounting valuation 会计计价 (DLk+N4UHA
A (8)account sale 承销清单 DpRGPs
A (9)accountability concept 经营责任概念 YkN0,6
A (10)accountancy 会计职业 >PYLk{q
A (11)accountant 会计师 CXQ +h
A (12)accounting 会计 ;JuBybJb
A (13)agency cost 代理成本 A#o ~nC<
A (14)accounting bases 会计基础 ?[Sac]h
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A (15)accounting manual 会计手册 {yzo#"4Oy
A (16)accounting period 会计期间 7@W}>gnf
A (17)accounting policies 会计方针 2_/H,
A (18)accounting rate of return 会计报酬率 ut*sx9l
A (19)accounting reference date 会计参照日
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A (20)accounting reference period 会计参照期间 Exb?
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A (21)accrual concept 应计概念 . ),Fdrg
A (22)accrual expenses 应计费用 rq#\x{l
A (23)acid test ration 速动比率(酸性测试比率) v:IpZ;^
A (24)acquisition 购置 c]/X
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A (25)acquisition accounting 收购会计 ?wi^R:2|j
A (26)activity based accounting 作业基础成本计算 ;RW0Dn)Q
A (27)adjusting events 调整事项 N
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A (28)administrative expenses 行政管理费 {3* Ne /
A (29)advice note 发货通知 I&J>
A (30)amortization 摊销 p
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A (31)analytical review 分析性检查 oypF0?!m
A (32)annual equivalent cost 年度等量成本法 C J
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A (33)annual report and accounts 年度报告和报表 9
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A (34)appraisal cost 检验成本 y$K[ArqX
A (35)appropriation account 盈余分配账户 =h>jo&=Wad
A (36)articles of association 公司章程细则 ==Ah& ){4^
A (37)assets 资产 5M&<tj/[a0
A (38)assets cover 资产保障 OTj
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A (39)asset value per share 每股资产价值 ,$+ P
A (40)associated company 联营公司 Mp3nR5@d$
A (41)attainable standard 可达标准 0sP*ChY5S
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A (42)attributable profit 可归属利润 Ods~tM
A (43)audit 审计 m4on<5s/
A (44)audit report 审计报告 fzJ^`
A (45)auditing standards 审计准则 +C36OcmT~
A (46)authorized share capital 额定股本 @@3%lr71
A (47)available hours 可用小时 pf`vH`r
A (48)avoidable costs 可避免成本 M\A6;dz'
B (49)back-to-back loan 易币贷款 ZK4d;oa",
B (50)backflush accounting 倒退成本计算 xU F5
B (51)bad debts 坏帐 ?~3Pydrb#
B (52)bad debts ratio 坏帐比率 3rj7]:Vr
B (53)bank charges 银行手续费 gl~9|$ivj>
B (54)bank overdraft 银行透支 |/%X8\
B (55)bank reconciliation 银行存款调节表 8dLK5
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B (56)bank statement 银行对账单 IMSLHwZ
B (57)bankruptcy 破产 0i>>CvAl}
B (58)basis of apportionment 分摊基础 ?&JKq^9\I
B (59)batch 批量 X?$"dqA
B (60)batch costing 分批成本计算 sZ>0*S
B (61)beta factor B(市场)风险因素 tx$`1KA
B (62)bill 账单 c=f;3N
B (63)bill of exchange 汇票 cKB1o0JsYJ
B (64)bill of landing 提单 ?/fC"MJq?
B (65)bill of materials 用料预计单 V
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B (66)bill payable 应付票据 ^4C
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B (67)bill receivable 应收票据 >{{0odBF
B (68)bin card 存货记录卡 UE-1p
B (69)bonus 红利 E
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B (70)book-keeping 薄记 !8*7 {7
B (71)Boston classification 波士顿分类 C
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B (72)breakeven chart 保本图 ODxCD%L
B (73)breakeven point 保本点 @5h(bL
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B (74)breaking-down time 复位时间 &<EixDi4q
B (75)budget 预算 1oI2
B (76)budget center 预算中心 b/d1(B@
B (77)budget cost allowance 预算成本折让 :{ Lihe~\
B (78)budget manual 预算手册 S|O#KE
B (79)budget period 预算期间 "I
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B (80)budgetary control 预算控制 PU-L,]K
B (81)budgeted capacity 预算生产能力 q4SEvP}fLx
B (82)burden 制造费用 %-L
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B (83)business center 经营中心 bh+m_$X~
B (84)business entity 营业个体 0|| 5r#
B (85)business unit 经营单位 YJ}9VY<}1K
B (86)buy-out management 管理性购买产权 6J <.
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B (87)by-product 副产品 M9.FtQhK/
C (88)called-up share capital 催缴股本 <m> m"|G
C (89)capacity 生产能力 ))6YOc
C (90)capacity ratios 生产能力比率 sn8l3h)
C (91)capital 资本 eyy%2>b
C (92)capital assets pricing model资本资产计价模式 L]E.TvM1*
C (93)capital commitment 承诺资本 xHe"c<
C (94)capital employed 已运用的资本 _~ 3r*j
C (95)capital expenditure 资本支出 _FkH;MG WS
C (96)capital expenditureauthorization 资本支出核准 O f]/tdPp
C (97)capital expenditure control 资本支出控制 'u9y\vUy
C (98)capital expenditure proposal资本支出申请 %GGSd0
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C (99)capital funding planning 资本基金筹集计划 QTU
$mC]
C (100)capital gain 资本收益 M4e8PRlI
C (101)capital investment appraisal资本投资评估 C3KAQU
C (102)capital maintenance 资本保全 7w}]9wCN?
C (103)capital resource planning 资本资源计划 P"|-)d
C (104)capital surplus 资本盈余 }[y_Fr0
C (105)capital turnover 资本周转率 AG|:mQO
C (106)card 记录卡 v?l*jr1-2
C (107)cash 现金 q!WiX|P
C (108)cash account 现金账户 B.}j1Bb
C (109)cash book 现金账薄 t')%;N
C (110)cash cow 金牛产品 ,"5xKF+cS
C (111)cash flow 现金流量 ^*F'[!. p
C (112)cash discounted 现金贴现 6M[OEI5
C (113)cash flow budget 现金流量预算 or(P?Ro
C (114)cash flow statement 现金流量表 ^@<Ia-x
C (115)cash ledger 现金分类账 SmV}Wf
C (116)cash limit 现金限额 X$=/H 6R5Z
C (117)CCA 现时成本会计 eC_i]q&o|
C (118)center 中心 \)cbg#v
C (119)changeover time 变更时间 Ah;`0H
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C (120)chartered entity 特许经济个体 zor
C (121)cheque 支票 f.:0T&%G
C (122)cheque register 支票登记薄 PJAM_K;
C (123)coin analysis 零钱分类 [j?<&