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注会《审计》英语常用词汇 !rsa4t@t
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1.audit 审计 u>t|X}JH
2.attestation 鉴证 hs{&G^!jo
3.credibility 可信赖程度 \`P2Yq
4.audit of financial statements 财务报表审计 ^EC)~HP@C
5.agreed-upon procedures 执行商定程序 ;e~{TkD
6.high levels of assurance 高水平保证 xqQ
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7.compilation 编制 5D]30
8.reliability 可靠性 &Hlm{FHU
9.relevance 相关性 T1Gp$l
10.professional skepticism 职业谨慎 *
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11.objectivity 客观性 -TK|Y"
12. professional competence 专业胜任能力 t?]\M&i&
13.Senior/CPA-in-charge 项目经理 F=-uDtQ<N
14.audit engagement letter 业务约定书 Z^'?|qFj!
15.recurring audit 连续审计 wO2V%v^bp
16.the client 委托人 P7'oXtW{o
17.change CPA 更换注册会计师 i14[3bPLk!
18.the existing CPA 现任注册会计师 ( Lok
19.the successor CPA 后任注册会计师 fCt^FU
20.the preceding CPA前任注册会计师 o~OwE7H)A
21.issue the audit report 出具审计报告
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22.expert 专家 OYszW]UMg
23.the board of directors 董事会 X
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24.knowledge of the entity‘ s business 了解被审计单位情况 F,p`-m[q
25.assess material misstatement risks评估重大错报风险 3d,-3U
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 laUu"cS
27.a general knowledge of —— 初步了解―――的情况 =_$XP
28.a more knowledge of—— 进一步了解的情况 >\|kJ?h
29.the prior year‘s working papers 以前年度工作底稿 @9}),hl`
30.minutes of meeting 会议纪要 Kcscz,
31.business risks 经营风险 ~")hE%Kl}
32.appropriateness 适当性 dWsT Jyx~
33.accounting estimate 会计估计 _o@(wGeu#
34.management representations 管理层声明
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35.going concern assumption 持续经营假设 u
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36.audit plan 审计计划 Od0S2hHO
37.significant audit areas 重点审计领域 u-AWJc+F .
38.error 错误 fOa6,
39.fraud舞弊 T"L0Iy!k;
40.modified or additional procedures 修改或追加审计程序 w)45SZ.
41.misappropriation of assets 侵占资产 +R|U4`12
42.transactions without substance 虚假交易 1% $d D
2
43.unusual pressures 异常压力 XIr{U5$<6
44.the suspected noncompliance 涉嫌存在违法行为 89LpklD
45.materialiy 重要性 dO>k5!ge|:
46.exceed the materiality level 超过重要性水平 G{@C"H[$<
47.approach the materiality level 接近重要性水平 q*~gWn>T
48.an acceptably low level 可接受水平 lhLnyg Uk
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 eq^TA1>T
50.misstatements or omissions 错报或漏报 >;&Gz-lm
51.aggregate 总计 O0@w(L-
52.subsequent events 期后事项 a$w},=
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53.adjust the financial statements 调整财务报表 )>(L{y|uYX
54.perform additional audit procedures 实施追加的审计程序 Hze-Ob8
55.audit risk 审计风险 7cIC&(h5
56.detection risk 检查风险 El~-M`Gf
57.inappropriate audit opinion 不适当的审计意见 7m@
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58.material misstatement 重大的错报 PV?]UUc'n<
59.tolerable misstatement 可容忍错报 /SnynZ.q
60.the acceptable level of detection risk 可接受的检查风险 @O@fyAz
61.assessed level of material misstatement risk 重大错报风险的评估水平 `@h:_d
62.simall business 小规模企业 .CVUEK@Z4
63.accounting system 会计系统 ykxbX
64.test of control 控制测试 6!ZVd#OM%
65.walk-through test 穿行测试 "Kyifw?
66.communication 沟通 :ar?0
67.flow chart 流程图 z)5S^{(
68.reperformance of internal control 重新执行 uA~YRKer
69.audit evidence 审计证据 o:_^gJ+|
70.substantive procedures 实质性程序 XR|"dbZW.0
71.assertions 认定 D,MyI#
72.esistence 存在 .2e1S{ 9
73.occurrence 发生 Yx6hA#7I
74.completeness 完整性 C1V# ?03eI
75.rights and obligations 权利和义务 O~.U:45t
76.valuation and allocation 计价和分摊 |Dg;(i?
77.cutoff 截止 1 ojhh7<
78.accuracy 准确性 wuKl-:S;Vs
79.classification 分类 Am=wEu[b
80.inspection 检查 wDDx
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81.supervision of counting 监盘 ]$3+[9x'
82.observation 观察 "LOnDa7E^
83.confirmation 函证 , 7Xqte
84.computation 计算 t)ld<9)eB
85.analytical procedures 分析程序 ,E&Bn8L~O
86.vouch 核对 )7W6-.d
87.trace 追查 WE")xhV6
88.audit sampling 审计抽样 -n$ewV
89.error 误差 r:-WzH(Ms
90.expected error 预期误差 X:_<Y_JT
91.population 总体 Y~az!8j;Z
92.sampling risk 抽样风险 7$
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93.non- sampling risk 非抽样风险 h2% J/69
94.sampling unit 抽样单位 Yj3 P 7k$c
95.statistical sampling 统计抽样 27>a#vCT
96.tolerable error 可容忍误差 ,<sm,!^<r
97.the risk of under reliance 信赖不足风险 " \:ced
98.the risk of over reliance 信赖过度风险 rR]-RX(
99.the risk of incorrect rejection 误拒风险 ;W0]66&
100. the risk of incorrect acceptance 误受风险 R*yU<9Mm8
101.working trial balance 试算平衡表 ~n6[$WjZA
102.index and cross-referencing 索引和交叉索引 GQx9u^>
103.cash receipt 现金收入 l)Zs-V!M^\
104.cash disbursement 现金支出 =<{ RX8
105.bank statement 银行对账单 "<*awWNI
106.bank reconciliation 银行存款余额调节表 ,d|vP)SS
107.balance sheet date 资产负债表日 >Rt9xP
108.net realizable value 可变现净值 !qA8Zky_
109.storeroom 仓库 azo0{`S?
110.sale invoice 销售发票 kM!V.e[g
111.price list 价目表 J3G
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112.positive confirmation request 积极式询证函 Zm(dY*z5:J
113.negative confirmation request 消极式询证函 7 jjU
114.purchase requisition 请购单 Sj)}qM-y#
115.receiving report 验收报告 &!jq!u$(
116.gross margin 毛利 ?U_9{}r
117.manufacturing overhead 制造费用 'S?;J ,/
118.material requisition 领料单 hmZvIy(
119.inventory-taking 存货盘点 zE`R,:VI
120.bond certificate 债券 nLy#|C
121.stock certificate 股票 `
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122.audit report 审计报告 bC~~5Cm
123.entity 被审计单位 .$Bwb/a
124.addressee of the audit report 审计报告的收件人 "}b'E#
125.unqualified opinion 无保留意见 -#?<05/C>
126.qualified opinion 保留意见 dn,g Z"<
127.disclaimer of opinion 无法表示意见 TY.F pW
128.adverse opinion 否定意见 0Q~@F3N-\>
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A (1)ABC 作业基础成本计算 >|3a
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A (2)absorbed overhead 已吸收制造费用 aqMc6N`z
A (3)absorption costing 吸收成本计算 $
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A (4)account 账户,报表 gWrAUPS[
A (5)accounting postulate 会计假设 zoP%u,XL
A (6)accounting series release 会计公告文件 K=6UK%y
A
A (7)accounting valuation 会计计价 V
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A (8)account sale 承销清单 Bf]$X>d
A (9)accountability concept 经营责任概念 1$ML #5+,
A (10)accountancy 会计职业 @(:v_l
A (11)accountant 会计师 n.hElgkUOr
A (12)accounting 会计 kIvvEh<L=
A (13)agency cost 代理成本 nrpI5t.b
A (14)accounting bases 会计基础 9vI]LfP
A (15)accounting manual 会计手册 -
8bNQU
A (16)accounting period 会计期间 dvjTyX
A (17)accounting policies 会计方针 '#Dg8/r!
A (18)accounting rate of return 会计报酬率 w#(RW7":F
A (19)accounting reference date 会计参照日 8LJ{i%
A (20)accounting reference period 会计参照期间
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A (21)accrual concept 应计概念 G>
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A (22)accrual expenses 应计费用 5PZN^\^
A (23)acid test ration 速动比率(酸性测试比率) Cd]
/
A (24)acquisition 购置 }!)F9r@\
A (25)acquisition accounting 收购会计 ZA\/{Fw
A (26)activity based accounting 作业基础成本计算 4nkE IZ
A (27)adjusting events 调整事项 R$m`Z+/@
A (28)administrative expenses 行政管理费 $/_qE
A (29)advice note 发货通知 .Q&rfH3
A (30)amortization 摊销 :0^s0l
A (31)analytical review 分析性检查 op7FZHs
A (32)annual equivalent cost 年度等量成本法 O~@fXMthh
A (33)annual report and accounts 年度报告和报表 Owf.f;QR
A (34)appraisal cost 检验成本 ,EEPh>cXc
A (35)appropriation account 盈余分配账户 }$gmK
A (36)articles of association 公司章程细则 R,Oe$J<
A (37)assets 资产 %<Q*Jf
A (38)assets cover 资产保障 $'"8QOnJ?k
A (39)asset value per share 每股资产价值 Yrn"saVc,
A (40)associated company 联营公司 F}X0',
A (41)attainable standard 可达标准 mBk5+KyT
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A (42)attributable profit 可归属利润 ]hTb@.
A (43)audit 审计 SEF6B45}1
A (44)audit report 审计报告 @Doyt{|T
A (45)auditing standards 审计准则 xiM&$<LpR
A (46)authorized share capital 额定股本 Mkv|TyC
A (47)available hours 可用小时 ZR3nK0
A (48)avoidable costs 可避免成本 d^V$Z6*
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B (49)back-to-back loan 易币贷款 9=+-QdX+0]
B (50)backflush accounting 倒退成本计算 .FP$ IWt/1
B (51)bad debts 坏帐 @q8an
B (52)bad debts ratio 坏帐比率 $=aI"(3&
B (53)bank charges 银行手续费 {0yu
B (54)bank overdraft 银行透支
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B (55)bank reconciliation 银行存款调节表 `M@Ak2gcR+
B (56)bank statement 银行对账单 kA#vByf`v
B (57)bankruptcy 破产 3|kgTB-
B (58)basis of apportionment 分摊基础 6s xz_f
B (59)batch 批量 &M"ouy Zo9
B (60)batch costing 分批成本计算 [}o~PN:sT(
B (61)beta factor B(市场)风险因素 <GIwRVCU
B (62)bill 账单 F0dI/+
B (63)bill of exchange 汇票 /"#4T^7&
B (64)bill of landing 提单 `
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B (65)bill of materials 用料预计单 $3P`DJo
B (66)bill payable 应付票据 4j'd3WGpbN
B (67)bill receivable 应收票据 rVryt<2:@r
B (68)bin card 存货记录卡 ~+n,1]W_
B (69)bonus 红利 bEH
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B (70)book-keeping 薄记 \54}T4R
B (71)Boston classification 波士顿分类 |V&G81sM
B (72)breakeven chart 保本图 3h=8"lRc
B (73)breakeven point 保本点 BBL485`
B (74)breaking-down time 复位时间 Cmd329AH
B (75)budget 预算 $k2)8 #\
B (76)budget center 预算中心
ps1@d[n
B (77)budget cost allowance 预算成本折让 O!R"v'
B (78)budget manual 预算手册 KSqTY>%fnv
B (79)budget period 预算期间 2WCLS{@'
B (80)budgetary control 预算控制 clDHTj=~
B (81)budgeted capacity 预算生产能力 UTk r.T+2X
B (82)burden 制造费用 e<\<,)9@/
B (83)business center 经营中心 \8b6\qF/\
B (84)business entity 营业个体 DJ;g|b
B (85)business unit 经营单位 t/p $
B (86)buy-out management 管理性购买产权 grcbH
B (87)by-product 副产品 'Z
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C (88)called-up share capital 催缴股本 1;r69e
C (89)capacity 生产能力 ;#anZC;
C (90)capacity ratios 生产能力比率 Plo ,XU
C (91)capital 资本 !,&yyx.
C (92)capital assets pricing model资本资产计价模式 G*n2Ii
C (93)capital commitment 承诺资本 UH3t(o7O
C (94)capital employed 已运用的资本 Dgi~rr1`'s
C (95)capital expenditure 资本支出 yfe'>]7
C (96)capital expenditureauthorization 资本支出核准 >)4YP*qIPb
C (97)capital expenditure control 资本支出控制 tJD]
(F
C (98)capital expenditure proposal资本支出申请 =!.mGW-Q}
C (99)capital funding planning 资本基金筹集计划 g1[&c+=U`P
C (100)capital gain 资本收益 d/U."V}
C (101)capital investment appraisal资本投资评估 <