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注会《审计》英语常用词汇 ,$>l[G;Bm
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1.audit 审计 vgD+Y
2.attestation 鉴证 )`R}@(r.
3.credibility 可信赖程度 [3nWxFz$R
4.audit of financial statements 财务报表审计 C c:<F_UI
5.agreed-upon procedures 执行商定程序 fi%i
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6.high levels of assurance 高水平保证 4"(rZWv
7.compilation 编制 CEc(2q+%i
8.reliability 可靠性 F@f4-NR>
9.relevance 相关性 6kdbbGO-
10.professional skepticism 职业谨慎 2Ki_d
11.objectivity 客观性 %<(d%&~
12. professional competence 专业胜任能力 /W BmR R
13.Senior/CPA-in-charge 项目经理 U$& '> %#
14.audit engagement letter 业务约定书 2bG3&G
15.recurring audit 连续审计 #fns3=/H
16.the client 委托人 c3g`k"3*`
17.change CPA 更换注册会计师 vszm9Qf
18.the existing CPA 现任注册会计师 f5Gn!xF
19.the successor CPA 后任注册会计师 }^&f {
20.the preceding CPA前任注册会计师 S_Wq`I@b
21.issue the audit report 出具审计报告 m}s.a.x
22.expert 专家 H)7v$A,5%
23.the board of directors 董事会 2HN*j~>i~
24.knowledge of the entity‘ s business 了解被审计单位情况 6WGg_x?3
25.assess material misstatement risks评估重大错报风险 PE4
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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 v
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27.a general knowledge of —— 初步了解―――的情况 :,Y1#_\
28.a more knowledge of—— 进一步了解的情况 D_czUM
29.the prior year‘s working papers 以前年度工作底稿 5}ftiy[Yc
30.minutes of meeting 会议纪要 -8Mb~Hfl0
31.business risks 经营风险 $m2#oI'D
32.appropriateness 适当性 @=dv[P"jn
33.accounting estimate 会计估计 "YgpgW
34.management representations 管理层声明 ?<C(ga
35.going concern assumption 持续经营假设 Xi[]8
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36.audit plan 审计计划 ,S=[#
37.significant audit areas 重点审计领域 #5)/B
38.error 错误 *S
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39.fraud舞弊 \?T9v
40.modified or additional procedures 修改或追加审计程序 k/wD@H N
41.misappropriation of assets 侵占资产 PD.$a-t
42.transactions without substance 虚假交易 $$1t4=Pz
43.unusual pressures 异常压力 wb?k
44.the suspected noncompliance 涉嫌存在违法行为 k!0O[U
45.materialiy 重要性 9AX}V6\+
46.exceed the materiality level 超过重要性水平 8$\j| mN
47.approach the materiality level 接近重要性水平 P{6$".kIY
48.an acceptably low level 可接受水平 X%IqZ{{
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 bN zb#P#hP
50.misstatements or omissions 错报或漏报 yef\Y3X
51.aggregate 总计
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52.subsequent events 期后事项 +?o!"SJ
53.adjust the financial statements 调整财务报表 Nb&j?./
54.perform additional audit procedures 实施追加的审计程序 QTi@yT:
55.audit risk 审计风险 ^
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56.detection risk 检查风险 Y_:jc{?
57.inappropriate audit opinion 不适当的审计意见 xBTx`+%WS
58.material misstatement 重大的错报 /h+ W L
59.tolerable misstatement 可容忍错报 NknS:r&2
60.the acceptable level of detection risk 可接受的检查风险 ?I[8rzBWU
61.assessed level of material misstatement risk 重大错报风险的评估水平 [StnKQ?"wz
62.simall business 小规模企业 ZPG,o5`%
63.accounting system 会计系统 .s*N1
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64.test of control 控制测试 &`l\Q\_[@
65.walk-through test 穿行测试 0@-4.IHl
66.communication 沟通 ;kk[x8$
67.flow chart 流程图 w8 :[w
68.reperformance of internal control 重新执行 JVX)>2&$
69.audit evidence 审计证据 Ol RXgJ
70.substantive procedures 实质性程序 s;OGb{H7
71.assertions 认定 EyA
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72.esistence 存在 W<X3!zuKSg
73.occurrence 发生 iv~R4;;)
74.completeness 完整性 7 mCf*|
75.rights and obligations 权利和义务 IRm}?hHf
76.valuation and allocation 计价和分摊 yogavCD9b/
77.cutoff 截止 $45|^.b
78.accuracy 准确性 {S{ %KkAV
79.classification 分类 uS`}
80.inspection 检查 M=liG+d
81.supervision of counting 监盘 z!3=.D
82.observation 观察 l2St)`K8
83.confirmation 函证 qhxMO[f
84.computation 计算 Unb2D4&'
85.analytical procedures 分析程序 FE!jN-#
86.vouch 核对 ;m7G8)I
87.trace 追查 M=Ze)X\E*'
88.audit sampling 审计抽样 bQautRW
89.error 误差 O3o^%0
90.expected error 预期误差 {k3ItGQ_
91.population 总体 dXh[Ea^
92.sampling risk 抽样风险 aKriO
93.non- sampling risk 非抽样风险 uAA2G\3
94.sampling unit 抽样单位 d*d:-f~q
95.statistical sampling 统计抽样 GB|>eZLv<
96.tolerable error 可容忍误差 YQN:&Cls
97.the risk of under reliance 信赖不足风险 hAf/&yA@
98.the risk of over reliance 信赖过度风险 DH?n~qKpC
99.the risk of incorrect rejection 误拒风险 %Z_O\zRqy)
100. the risk of incorrect acceptance 误受风险 w/*G!o-<
101.working trial balance 试算平衡表 T$D(Y`zdn
102.index and cross-referencing 索引和交叉索引 0 MK}
103.cash receipt 现金收入 u?`{s88_mF
104.cash disbursement 现金支出 MWv@]P_0p!
105.bank statement 银行对账单 TxPFl7,r
106.bank reconciliation 银行存款余额调节表 e&z@yy$
107.balance sheet date 资产负债表日 >wh v*@Fr
108.net realizable value 可变现净值 D ;> 7y}\
109.storeroom 仓库 Sxq@W8W
110.sale invoice 销售发票 IQO|)53)
111.price list 价目表 ,<%uG6/",g
112.positive confirmation request 积极式询证函 )ovAG O
113.negative confirmation request 消极式询证函 N4+Cg t(
114.purchase requisition 请购单 JI.=y5I
115.receiving report 验收报告
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116.gross margin 毛利 6U ! P8q
117.manufacturing overhead 制造费用 EU[eG^/0@
118.material requisition 领料单 !ddyJJ^a
119.inventory-taking 存货盘点 3UUdJh<~
120.bond certificate 债券 5K1cPU~o_b
121.stock certificate 股票 X+]>pA
122.audit report 审计报告
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123.entity 被审计单位 T<0 r,
124.addressee of the audit report 审计报告的收件人 B%6cgm,
125.unqualified opinion 无保留意见 H7tviSTd
126.qualified opinion 保留意见 zE
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127.disclaimer of opinion 无法表示意见 `Qo37B2
128.adverse opinion 否定意见 ]_h3
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A (1)ABC 作业基础成本计算 v>wN
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A (2)absorbed overhead 已吸收制造费用 @??3d9I
A (3)absorption costing 吸收成本计算 v`,!wS
A (4)account 账户,报表 csW\Q][
A (5)accounting postulate 会计假设 :*KTpTa
A (6)accounting series release 会计公告文件 F^gTID
A (7)accounting valuation 会计计价 m*]`/:/X[
A (8)account sale 承销清单 cK1^jH<|
A (9)accountability concept 经营责任概念 T>asH
A (10)accountancy 会计职业 :u,.(INB
A (11)accountant 会计师 6
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A (12)accounting 会计 %FYhq:j
A (13)agency cost 代理成本 g}0K@z3
A (14)accounting bases 会计基础 d/9YtG%q
A (15)accounting manual 会计手册 rByth,|
A (16)accounting period 会计期间 h}@wPP{
A (17)accounting policies 会计方针 !*:g??[T
A (18)accounting rate of return 会计报酬率 qhY+<S9
A (19)accounting reference date 会计参照日 YAc:QVT87
A (20)accounting reference period 会计参照期间 !-OZ/^l|O`
A (21)accrual concept 应计概念 .hmeP
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A (22)accrual expenses 应计费用 teS>t!d
A (23)acid test ration 速动比率(酸性测试比率) @~$d4K
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A (24)acquisition 购置 3l?|+sU>O
A (25)acquisition accounting 收购会计 1]:,Xa+|S
A (26)activity based accounting 作业基础成本计算 eP]y\S*P
A (27)adjusting events 调整事项 #S?^?3d
A (28)administrative expenses 行政管理费 by>%}#M
A (29)advice note 发货通知 C<J*C0vQO
A (30)amortization 摊销 X "7CN Td
A (31)analytical review 分析性检查 7_ix&oVI
A (32)annual equivalent cost 年度等量成本法 P6GTgQ<'BA
A (33)annual report and accounts 年度报告和报表 "j_iq"J
A (34)appraisal cost 检验成本 0E26J@jcZ7
A (35)appropriation account 盈余分配账户 i)
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A (36)articles of association 公司章程细则 .5Y{Yme
A (37)assets 资产 16/ V5
A (38)assets cover 资产保障 Jt5V{9:('
A (39)asset value per share 每股资产价值 nKGQU,C
A (40)associated company 联营公司 jz<}9Kze
A (41)attainable standard 可达标准 PFX,X
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A (42)attributable profit 可归属利润 @}4>:\es
A (43)audit 审计 w3(G!:
A (44)audit report 审计报告 i$] :Y`3h
A (45)auditing standards 审计准则 :<P4=P P
A (46)authorized share capital 额定股本 KhWy
A (47)available hours 可用小时 IaeO0\
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A (48)avoidable costs 可避免成本 9 wR D=a
B (49)back-to-back loan 易币贷款 %J1'>nI!q
B (50)backflush accounting 倒退成本计算 (@}^ 3jpT
B (51)bad debts 坏帐 l!:bNMd
B (52)bad debts ratio 坏帐比率 "~ID.G|
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B (53)bank charges 银行手续费 3yRvs;nWS
B (54)bank overdraft 银行透支 j:cu;6|
B (55)bank reconciliation 银行存款调节表 >;Hx<FKxP
B (56)bank statement 银行对账单 }SWfP5D@
B (57)bankruptcy 破产 t,%m-dU
B (58)basis of apportionment 分摊基础 p?$N[-W 6-
B (59)batch 批量 8)8~c@
B (60)batch costing 分批成本计算 R_G2C@y*
B (61)beta factor B(市场)风险因素
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B (62)bill 账单 bj
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B (63)bill of exchange 汇票 lx2#C9L_
B (64)bill of landing 提单 TI3xt-/
B (65)bill of materials 用料预计单 75;RAKGi
B (66)bill payable 应付票据 lknj/i5L
B (67)bill receivable 应收票据 cV>?*9z0
B (68)bin card 存货记录卡
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B (69)bonus 红利 B`QF;,3S
B (70)book-keeping 薄记 S=P}Jpq?Y;
B (71)Boston classification 波士顿分类 Y[L,rc/j
B (72)breakeven chart 保本图 CfW#Wk:8J
B (73)breakeven point 保本点 BaIpX<$T
B (74)breaking-down time 复位时间 2T*kmDp
B (75)budget 预算 kI`HD
B (76)budget center 预算中心 (KC08
B (77)budget cost allowance 预算成本折让 7Z2D}O+
B (78)budget manual 预算手册
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B (79)budget period 预算期间 !PoyM[Z"f
B (80)budgetary control 预算控制 8WDL.IO
B (81)budgeted capacity 预算生产能力 ?&0CEfa?
B (82)burden 制造费用 G h+;Vrx
B (83)business center 经营中心 huv|l6
B (84)business entity 营业个体 D>jtz2y=D
B (85)business unit 经营单位 'E
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B (86)buy-out management 管理性购买产权 WrwbLl E
B (87)by-product 副产品 ^e^-1s
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C (88)called-up share capital 催缴股本 Ijiw`\
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C (89)capacity 生产能力 H$ nzyooh
C (90)capacity ratios 生产能力比率 pRjEuOc
C (91)capital 资本 4wKCzPy
C (92)capital assets pricing model资本资产计价模式 P\ P=1NM
C (93)capital commitment 承诺资本 ^kK")+K
C (94)capital employed 已运用的资本 /
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C (95)capital expenditure 资本支出 <P1nfH
C (96)capital expenditureauthorization 资本支出核准 vrmMEWPV
C (97)capital expenditure control 资本支出控制 DOtz
C (98)capital expenditure proposal资本支出申请 ;PMPXN'z6
C (99)capital funding planning 资本基金筹集计划 +xIVlH9`Q
C (100)capital gain 资本收益
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C (101)capital investment appraisal资本投资评估 "d/54PKWx
C (102)capital maintenance 资本保全
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C (103)capital resource planning 资本资源计划 x!I@cP#O
C (104)capital surplus 资本盈余 -U>)B
C (105)capital turnover 资本周转率 v89tV9O)
C (106)card 记录卡 n. N0Nhd
C (107)cash 现金 rk=w~IZJ3
C (108)cash account 现金账户 JqLPJUr
C (109)cash book 现金账薄 %}b
C (110)cash cow 金牛产品 9ox5,7ZQ
C (111)cash flow 现金流量 Se??E+aX
C (112)cash discounted 现金贴现 L7 FFa:#
C (113)cash flow budget 现金流量预算 SgQmR#5
C (114)cash flow statement 现金流量表 clqFV
C (115)cash ledger 现金分类账 Dp*:oMATx0
C (116)cash limit 现金限额 Zu#^a|PE*
C (117)CCA 现时成本会计 ax _v+v %
C (118)center 中心 1|
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C (119)changeover time 变更时间 T:'<:*pD
C (120)chartered entity 特许经济个体 tWZ8(E$
C (121)cheque 支票 ~]%re9jGW
C (122)cheque register 支票登记薄 &K