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注会《审计》英语常用词汇 8fQXif\z
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1.audit 审计 q>VvXUyK,
2.attestation 鉴证 >NBwtF>
3.credibility 可信赖程度 0C0ld!>r
4.audit of financial statements 财务报表审计 oD%B'{Zs4
5.agreed-upon procedures 执行商定程序 L!:;H,
6.high levels of assurance 高水平保证 H`jvT]
7.compilation 编制 =UZm4=T
8.reliability 可靠性 b!z=:
9.relevance 相关性 h.aXW]]}(P
10.professional skepticism 职业谨慎 Xxs0N_va&
11.objectivity 客观性 N-Sjd%Z
12. professional competence 专业胜任能力 +J
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13.Senior/CPA-in-charge 项目经理 j 4eq.{$
14.audit engagement letter 业务约定书 c.;<+dYsm*
15.recurring audit 连续审计 PKt;]T0
16.the client 委托人 8?$XT
17.change CPA 更换注册会计师 ?4
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18.the existing CPA 现任注册会计师 `FIS2sl/
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 X%Ta?(9|.^
21.issue the audit report 出具审计报告 .&n;S'
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22.expert 专家 ||rZ+<
23.the board of directors 董事会 }j|YX&`p
24.knowledge of the entity‘ s business 了解被审计单位情况 SHe547X1
25.assess material misstatement risks评估重大错报风险 v cb}Gk
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 >W=^>8u
27.a general knowledge of —— 初步了解―――的情况 Trml?zexD
28.a more knowledge of—— 进一步了解的情况 w)%/Me3o
29.the prior year‘s working papers 以前年度工作底稿 HmRmZ3~
30.minutes of meeting 会议纪要 Rc`zt7hbJ
31.business risks 经营风险 $WZHkV
32.appropriateness 适当性 #e$vv!&}
33.accounting estimate 会计估计 cAzlkh
34.management representations 管理层声明 WD?COUEox
35.going concern assumption 持续经营假设 !R1OSVFp
36.audit plan 审计计划 2M?L++
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37.significant audit areas 重点审计领域 J8PZVeWx
38.error 错误 F!ra$5u
39.fraud舞弊 IFF3gh42.
40.modified or additional procedures 修改或追加审计程序 _l&.<nz
41.misappropriation of assets 侵占资产 pL{:8Ed
42.transactions without substance 虚假交易 NpF)|Ppb{
43.unusual pressures 异常压力 =
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44.the suspected noncompliance 涉嫌存在违法行为 "o$)z'q
45.materialiy 重要性 p!2t/XIM
46.exceed the materiality level 超过重要性水平 }1Km h]
47.approach the materiality level 接近重要性水平 8jU6N*p/
48.an acceptably low level 可接受水平 ZTK)N
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 NPE7AdB8
50.misstatements or omissions 错报或漏报 -n`2>L1
51.aggregate 总计 )r:gDd#/X
52.subsequent events 期后事项 7>yb8/J
53.adjust the financial statements 调整财务报表 @ R;o $n
54.perform additional audit procedures 实施追加的审计程序 r*W&SU9Z
55.audit risk 审计风险 MF.$E?_R
56.detection risk 检查风险 T+)#Du
57.inappropriate audit opinion 不适当的审计意见 d0N/!;
58.material misstatement 重大的错报 9c=`Q5
59.tolerable misstatement 可容忍错报 vK8!V7o~h%
60.the acceptable level of detection risk 可接受的检查风险 >7nOR
61.assessed level of material misstatement risk 重大错报风险的评估水平 jMQ7^(9-
62.simall business 小规模企业 _}:#T8h
63.accounting system 会计系统 ~`o%Y"p%rv
64.test of control 控制测试 wlfq$h p
65.walk-through test 穿行测试 -owap-Va
66.communication 沟通 g9:V00^<
67.flow chart 流程图 dmUa\1g#
68.reperformance of internal control 重新执行 YfU6
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69.audit evidence 审计证据 U&SgB[QHO
70.substantive procedures 实质性程序 5D`!Tu3
71.assertions 认定 yo"!C?82=
72.esistence 存在 '7>Yrzq
73.occurrence 发生 hwd{^
74.completeness 完整性 Ihg1%.^V\
75.rights and obligations 权利和义务 @y{
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76.valuation and allocation 计价和分摊 I"r[4>>B>0
77.cutoff 截止 BMovl4*5
78.accuracy 准确性 V?o%0V
79.classification 分类 7?"-NrW~
80.inspection 检查 [HSN*LXe
81.supervision of counting 监盘 LFPYnK
82.observation 观察
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83.confirmation 函证 BZAF;j
84.computation 计算 X16r$~Pb
85.analytical procedures 分析程序
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86.vouch 核对 gWHjI3;
87.trace 追查 qq[Enf|/y
88.audit sampling 审计抽样 QVPJ$~x
89.error 误差 $z'_Hr'
90.expected error 预期误差 `& }C*i"
91.population 总体 yu@u0vlc
92.sampling risk 抽样风险 ^<QF*!
93.non- sampling risk 非抽样风险 Ej/P:nB
94.sampling unit 抽样单位 H4JwgQ
95.statistical sampling 统计抽样 "c0Nv8_G
96.tolerable error 可容忍误差 fd*<m8
97.the risk of under reliance 信赖不足风险 8VR!
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98.the risk of over reliance 信赖过度风险 K8g9IZ*lT
99.the risk of incorrect rejection 误拒风险 x]<0Kq9K
100. the risk of incorrect acceptance 误受风险 f^9ntos|
101.working trial balance 试算平衡表 LQ.0"6oj
102.index and cross-referencing 索引和交叉索引 ^fxS=Qs+
103.cash receipt 现金收入 0%>_fMa A
104.cash disbursement 现金支出 |n+
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105.bank statement 银行对账单 F@
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106.bank reconciliation 银行存款余额调节表 SbN.z
107.balance sheet date 资产负债表日 MFO1v%m
108.net realizable value 可变现净值 x]
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109.storeroom 仓库 Q'K[?W|C
110.sale invoice 销售发票 K:8.
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111.price list 价目表 P~ 7p~ke
112.positive confirmation request 积极式询证函 a&s&6Q|Y
113.negative confirmation request 消极式询证函 Eawt
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114.purchase requisition 请购单 b
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115.receiving report 验收报告 vFgX]&bE
116.gross margin 毛利 ?D S|vCae
117.manufacturing overhead 制造费用 OysO55 i
118.material requisition 领料单 oiNt'HQ2/
119.inventory-taking 存货盘点 1n|K
120.bond certificate 债券 D./3,z
121.stock certificate 股票 V"R ,omh
122.audit report 审计报告 K1[(%<Gp
123.entity 被审计单位 =>,X)+O
124.addressee of the audit report 审计报告的收件人 mUjM5ceAXO
125.unqualified opinion 无保留意见 7)37AK w
126.qualified opinion 保留意见 #x[3@zP.
127.disclaimer of opinion 无法表示意见 F=r`'\JV[
128.adverse opinion 否定意见 TOXZl3s5#
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A (1)ABC 作业基础成本计算 1h#UM6
A (2)absorbed overhead 已吸收制造费用 sRDxa5<MD
A (3)absorption costing 吸收成本计算 #>\%7b59>
A (4)account 账户,报表 M"|({+9eG
A (5)accounting postulate 会计假设 L#9g ~>~
A (6)accounting series release 会计公告文件 U#
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A (7)accounting valuation 会计计价 d+158qQOh]
A (8)account sale 承销清单 UJhUb)}^
A (9)accountability concept 经营责任概念 $V2.@X
A (10)accountancy 会计职业 .YxcXe3#
A (11)accountant 会计师 P1A5Qq
A (12)accounting 会计 nh?~S`
A (13)agency cost 代理成本 8$C?j\J|*
A (14)accounting bases 会计基础 eL{6;.C
A (15)accounting manual 会计手册 y?.l9
A (16)accounting period 会计期间 <^Sp4J
A (17)accounting policies 会计方针 &24$*Oe
A (18)accounting rate of return 会计报酬率 Rg6/6/ IN
A (19)accounting reference date 会计参照日 :zLeS-
A (20)accounting reference period 会计参照期间 w-?|6I}T
A (21)accrual concept 应计概念 |]'0z0>
A (22)accrual expenses 应计费用 Xgyi}~AoaU
A (23)acid test ration 速动比率(酸性测试比率) {}1KI+s9\
A (24)acquisition 购置 ,%EGM+
A (25)acquisition accounting 收购会计 8bI;xjK^Q
A (26)activity based accounting 作业基础成本计算
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A (27)adjusting events 调整事项 -/3D0`R
A (28)administrative expenses 行政管理费 kH }HFl
A (29)advice note 发货通知 U t'r^
A (30)amortization 摊销 KW-g $Ma
A (31)analytical review 分析性检查 L|N[.V9
A (32)annual equivalent cost 年度等量成本法 HlC[Nu^6U
A (33)annual report and accounts 年度报告和报表 (4oO8aBB
A (34)appraisal cost 检验成本 lz88//@gZ
A (35)appropriation account 盈余分配账户 j=5hW.fI
A (36)articles of association 公司章程细则 aYd`E4S+
A (37)assets 资产 *e}1KcJ
A (38)assets cover 资产保障 qF57T>v|
A (39)asset value per share 每股资产价值 B[B(=4EzMP
A (40)associated company 联营公司 do&0m[x%
A (41)attainable standard 可达标准 o=ULo &9
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A (42)attributable profit 可归属利润 E{W(5.kb;i
A (43)audit 审计 +!Lz]@9K
A (44)audit report 审计报告 Y4)v>&H
A (45)auditing standards 审计准则 cLyed3uU
A (46)authorized share capital 额定股本 T
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A (47)available hours 可用小时 S1G3xY$0
A (48)avoidable costs 可避免成本 6*tbil_G+
B (49)back-to-back loan 易币贷款 0FG|s#Ig
B (50)backflush accounting 倒退成本计算 _l||69|.
B (51)bad debts 坏帐 Fb&WwGY,P
B (52)bad debts ratio 坏帐比率 BOf)27)
B (53)bank charges 银行手续费 X Cf!xIv
B (54)bank overdraft 银行透支 -P[bA0N,
B (55)bank reconciliation 银行存款调节表 ZKco
B (56)bank statement 银行对账单 vQhi2J'
B (57)bankruptcy 破产 F|&=\Q
B (58)basis of apportionment 分摊基础 IM9P5?kJ
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B (59)batch 批量 [>wvVv
B (60)batch costing 分批成本计算 V07? sc<
B (61)beta factor B(市场)风险因素 R'1L%srTM+
B (62)bill 账单 19#A7
B (63)bill of exchange 汇票 aT`. e
B (64)bill of landing 提单 y&{ Z"+B5
B (65)bill of materials 用料预计单 '1te(+;e@
B (66)bill payable 应付票据 7UA|G2Zr
B (67)bill receivable 应收票据 JB xizJBP
B (68)bin card 存货记录卡 ug.
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B (69)bonus 红利 [$P.ek<
B (70)book-keeping 薄记 &7m)K>E27
B (71)Boston classification 波士顿分类 :dkBr@u96O
B (72)breakeven chart 保本图 %2t#>}If!
B (73)breakeven point 保本点
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B (74)breaking-down time 复位时间 M+Jcgb]
B (75)budget 预算 bJ6@
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B (76)budget center 预算中心 PML+$
B (77)budget cost allowance 预算成本折让 gg}^@h&?
B (78)budget manual 预算手册 #RWH k
B (79)budget period 预算期间 DA-W =Cc
B (80)budgetary control 预算控制 U**v'%{s
B (81)budgeted capacity 预算生产能力 2B=''W
B (82)burden 制造费用 v'W`\MKY)
B (83)business center 经营中心 q26%Z)'nf
B (84)business entity 营业个体 [5O`
B (85)business unit 经营单位 lM'y
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B (86)buy-out management 管理性购买产权 cAAyyc"yJ
B (87)by-product 副产品 y.m;4((
C (88)called-up share capital 催缴股本 4bZ
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C (89)capacity 生产能力 jXALN
C (90)capacity ratios 生产能力比率 E+|r
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C (91)capital 资本 ~A =?_ 5kJ
C (92)capital assets pricing model资本资产计价模式
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C (93)capital commitment 承诺资本 J 8""}7D
C (94)capital employed 已运用的资本 *N|s+
C (95)capital expenditure 资本支出 }2-p=Y:6
C (96)capital expenditureauthorization 资本支出核准 >iIUS
C (97)capital expenditure control 资本支出控制 zA?]AL(+YW
C (98)capital expenditure proposal资本支出申请 l5bd);Ltq
C (99)capital funding planning 资本基金筹集计划 YM
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C (100)capital gain 资本收益 875
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C (101)capital investment appraisal资本投资评估 +HxL>\
C (102)capital maintenance 资本保全 )TFBb\f>v
C (103)capital resource planning 资本资源计划 1=X"|`<!
C (104)capital surplus 资本盈余 2r~&+0sBP
C (105)capital turnover 资本周转率 SX I3y
C (106)card 记录卡 Ap[}[:U
C (107)cash 现金 ,BCo/j
C (108)cash account 现金账户 CWk65tcF
C (109)cash book 现金账薄 gQ=g,X4
C (110)cash cow 金牛产品 b!ea(D!:
C (111)cash flow 现金流量 P Zc{wbjp&
C (112)cash discounted 现金贴现 4;hgi[
C (113)cash flow budget 现金流量预算 zrJ/
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C (114)cash flow statement 现金流量表 z}[qk:
C (115)cash ledger 现金分类账 r+WY7'c
C (116)cash limit 现金限额 %95'oW)lo
C (117)CCA 现时成本会计 cjel
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C (118)center 中心 +5Bh
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C (119)changeover time 变更时间 4[]/
C (120)chartered entity 特许经济个体 P,[O32i#
C (121)cheque 支票 /Xds+V^Z
C (122)cheque register 支票登记薄 P5*~Wi`
C (123)coin analysis 零钱分类 C'c9AoE5>
C (124)classification 分类 +#c3Y;JP
C (125)clock card 工时卡 ~yvOR`2Gg
C (126)code 代码 Uc3-n`C
C (127)commitment accounting 承诺确认会计 =NHzh!
C (128)common cost 共同成本 uKcwVEu
C (129)company limited byguarantee 有限担保责任公司 5z>kz/uxW
C (130)company limited shares 股份有限公司 KiJR q>
C (131)competitive position 竞争能力状况 CK+GD "Z$
C (132)concept 概念 iJ rF$Xw
C (133)conglomerate 跨行业企业 ?5<