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注会《审计》英语常用词汇 [5)1
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1.audit 审计 X[j4V<4O
2.attestation 鉴证 e1~C>
3.credibility 可信赖程度 '[qG ,^f
4.audit of financial statements 财务报表审计 K?-K<3]9f
5.agreed-upon procedures 执行商定程序 A{x&5yX8
6.high levels of assurance 高水平保证 |]+m<Dpyr2
7.compilation 编制 w][
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8.reliability 可靠性 Te$/[
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9.relevance 相关性 mgG0uV
10.professional skepticism 职业谨慎 x:xKlPGd
11.objectivity 客观性 6\4oHRJC
12. professional competence 专业胜任能力 %lv2 ;-
13.Senior/CPA-in-charge 项目经理 )\`TZLR
14.audit engagement letter 业务约定书 fR6ot#b
15.recurring audit 连续审计 XLqS{r~?
16.the client 委托人 f:Nfw+/q
17.change CPA 更换注册会计师 aNn < NW
18.the existing CPA 现任注册会计师 @ewQx|
19.the successor CPA 后任注册会计师 eK/[
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20.the preceding CPA前任注册会计师 C.8]~MP
21.issue the audit report 出具审计报告 pUwx`"DrR
22.expert 专家 lk6mu
23.the board of directors 董事会 FxM`$n~K
24.knowledge of the entity‘ s business 了解被审计单位情况 T6
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25.assess material misstatement risks评估重大错报风险 n@T4z.*~lA
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 `9a%}PVQ-
27.a general knowledge of —— 初步了解―――的情况 )uwpeq$j7l
28.a more knowledge of—— 进一步了解的情况 YOGwQ
29.the prior year‘s working papers 以前年度工作底稿 o6xl,T%
30.minutes of meeting 会议纪要 hrU.QF8
31.business risks 经营风险 G{+sC
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32.appropriateness 适当性 F3H)B:
33.accounting estimate 会计估计 VG2TiR1
34.management representations 管理层声明 !uO|1
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35.going concern assumption 持续经营假设 a3HT1!M)
36.audit plan 审计计划 2~R"3c+^
37.significant audit areas 重点审计领域 g@MTKqs
38.error 错误
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39.fraud舞弊 ^q
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40.modified or additional procedures 修改或追加审计程序 kn+`2-0
41.misappropriation of assets 侵占资产 a 3R#Bg(
42.transactions without substance 虚假交易 4xtbP\=
43.unusual pressures 异常压力 aODOc J N
44.the suspected noncompliance 涉嫌存在违法行为 HxU.kcf
45.materialiy 重要性 N=tyaS(YJ
46.exceed the materiality level 超过重要性水平 \w^U<_zq
47.approach the materiality level 接近重要性水平 hJhdHy=U
48.an acceptably low level 可接受水平 (cNT ud$
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 lG%oqxJ+ L
50.misstatements or omissions 错报或漏报 l:j9lBS
51.aggregate 总计
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52.subsequent events 期后事项 ^tc@bsUF
53.adjust the financial statements 调整财务报表 %9{4g->
54.perform additional audit procedures 实施追加的审计程序 UbY-)9==
55.audit risk 审计风险 _)2NFq
56.detection risk 检查风险 RUX!(Xw
57.inappropriate audit opinion 不适当的审计意见 c{|soc[#
58.material misstatement 重大的错报 FT `y3~
59.tolerable misstatement 可容忍错报 r A0[ y
60.the acceptable level of detection risk 可接受的检查风险 9zi/z_G
61.assessed level of material misstatement risk 重大错报风险的评估水平 lQi2ym?
62.simall business 小规模企业
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63.accounting system 会计系统 xx!o]D-}
64.test of control 控制测试 d/Zt}{
65.walk-through test 穿行测试 ;Qk* h'}f
66.communication 沟通 v SHb\V#
67.flow chart 流程图 /A|ofAr)
68.reperformance of internal control 重新执行 Qs#v/r
69.audit evidence 审计证据 ;&Eu<%y
70.substantive procedures 实质性程序 UupQ*,dJ
71.assertions 认定 u"X8(\pOn
72.esistence 存在 L
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73.occurrence 发生 <JF78MD\
74.completeness 完整性 sl |S9Ix
75.rights and obligations 权利和义务 |I)xK@7
76.valuation and allocation 计价和分摊 *7BY$q
77.cutoff 截止 *v l_3S5_
78.accuracy 准确性 t( p
79.classification 分类
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80.inspection 检查 r;upJbSX
81.supervision of counting 监盘 w
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82.observation 观察 ?D57HCd`n
83.confirmation 函证 ]$0{PBndW
84.computation 计算
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85.analytical procedures 分析程序 AWD &K!
86.vouch 核对 jqb,^T|j;m
87.trace 追查 W!XFa
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88.audit sampling 审计抽样 Ls*.=ARq
89.error 误差 wnt^WW=a[
90.expected error 预期误差 :T%,.sH
91.population 总体 C:EF(/>+-
92.sampling risk 抽样风险 7dV^35 KP
93.non- sampling risk 非抽样风险 ]y-r
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94.sampling unit 抽样单位 d 'x;]#S
95.statistical sampling 统计抽样
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96.tolerable error 可容忍误差 .N/4+[2p(
97.the risk of under reliance 信赖不足风险 PeTA:MW
98.the risk of over reliance 信赖过度风险 ~g1@-)zYxK
99.the risk of incorrect rejection 误拒风险 (873:"(
100. the risk of incorrect acceptance 误受风险 iLv"ZqGrw
101.working trial balance 试算平衡表 9L!Vj J
102.index and cross-referencing 索引和交叉索引 =k3QymA
103.cash receipt 现金收入 h>bmHQ
104.cash disbursement 现金支出 /*rMveT
105.bank statement 银行对账单 Z# 7HuAF{]
106.bank reconciliation 银行存款余额调节表 7F}I
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107.balance sheet date 资产负债表日 )TRDM[u
108.net realizable value 可变现净值 Cv;z^8PZJz
109.storeroom 仓库 <KHB/7
110.sale invoice 销售发票 6u8`,&U
111.price list 价目表 I0Wn?Qq=@
112.positive confirmation request 积极式询证函 tet
113.negative confirmation request 消极式询证函 O}#*U+j
114.purchase requisition 请购单 *zz/U
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115.receiving report 验收报告 R`TM@aaS:
116.gross margin 毛利 e|+uLbN&;c
117.manufacturing overhead 制造费用 nU`vj`K
118.material requisition 领料单 \Cx3^
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119.inventory-taking 存货盘点 f4@Dn
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120.bond certificate 债券 V+Cb.$@
121.stock certificate 股票 A4( ^I
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122.audit report 审计报告 {Z-5
123.entity 被审计单位 M7jDV|Go
124.addressee of the audit report 审计报告的收件人 sI*( MhU
125.unqualified opinion 无保留意见 %[N
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126.qualified opinion 保留意见 t kNuM0
127.disclaimer of opinion 无法表示意见 hDmVv;M:
128.adverse opinion 否定意见 aASnk2DFd
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A (1)ABC 作业基础成本计算 MzJ5_}
A (2)absorbed overhead 已吸收制造费用 2uiiTg>
A (3)absorption costing 吸收成本计算 0Apvuf1
A (4)account 账户,报表 (_<ruwV]`
A (5)accounting postulate 会计假设 I>9rfmmTI
A (6)accounting series release 会计公告文件 gK#aC[
A (7)accounting valuation 会计计价 $t}L|"=8X
A (8)account sale 承销清单 9;h1;9sC|
A (9)accountability concept 经营责任概念 -#)xeW.d
A (10)accountancy 会计职业 w
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A (11)accountant 会计师 QI`Z[caF
A (12)accounting 会计 E.6^~'/
A (13)agency cost 代理成本 m#%5H
A (14)accounting bases 会计基础 #;?z<
A (15)accounting manual 会计手册 u7a4taM$d
A (16)accounting period 会计期间 D}b+#G(m[
A (17)accounting policies 会计方针 KwpNS(]I
A (18)accounting rate of return 会计报酬率 FUq@
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A (19)accounting reference date 会计参照日 ps<JKHC/c
A (20)accounting reference period 会计参照期间 wond>m
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A (21)accrual concept 应计概念 {yspNyOx
A (22)accrual expenses 应计费用 "b -KVZ
A (23)acid test ration 速动比率(酸性测试比率) W-Hw%bwN/q
A (24)acquisition 购置 @i
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A (25)acquisition accounting 收购会计 8V~w3ssz
A (26)activity based accounting 作业基础成本计算 #c?\(qjWA
A (27)adjusting events 调整事项 ]IyC
A (28)administrative expenses 行政管理费 FA4bv9:hi
A (29)advice note 发货通知 <7^_M*F9
A (30)amortization 摊销 173/A=]
A (31)analytical review 分析性检查 p1X
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A (32)annual equivalent cost 年度等量成本法 `$MO.K{
A (33)annual report and accounts 年度报告和报表 H6'xXS
A (34)appraisal cost 检验成本 N'2u`br4KP
A (35)appropriation account 盈余分配账户 tYmWze.j
A (36)articles of association 公司章程细则 C7q bofoV
A (37)assets 资产 &a48DCZ
A (38)assets cover 资产保障 6PJ0iten
A (39)asset value per share 每股资产价值 7/aJ?:gX
A (40)associated company 联营公司 E$8GXo00v
A (41)attainable standard 可达标准 EZBk;*=B
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A (42)attributable profit 可归属利润 2ps
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A (43)audit 审计 V=E9*$b]
A (44)audit report 审计报告 x#Hq74H,
A (45)auditing standards 审计准则 T(3"bS.,
A (46)authorized share capital 额定股本 M-|4cd]6
A (47)available hours 可用小时 'lIT7MK
A (48)avoidable costs 可避免成本 ]^aece
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B (49)back-to-back loan 易币贷款 pN%L3?2
B (50)backflush accounting 倒退成本计算 %&z9^}Vd[
B (51)bad debts 坏帐 "p$`CUtI
B (52)bad debts ratio 坏帐比率 $ n
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B (53)bank charges 银行手续费 ;QgJw2G
B (54)bank overdraft 银行透支 Is?0q@
B (55)bank reconciliation 银行存款调节表 v*3ezf\
B (56)bank statement 银行对账单 _W?}%;
B (57)bankruptcy 破产
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B (58)basis of apportionment 分摊基础 ^5"s3Qn
B (59)batch 批量 5QMu=/
B (60)batch costing 分批成本计算 .
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B (61)beta factor B(市场)风险因素 3G5i+9Nt.L
B (62)bill 账单 {\lu; b!
B (63)bill of exchange 汇票 KY4|C05,
B (64)bill of landing 提单 #^Sd r-
B (65)bill of materials 用料预计单 )v
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B (66)bill payable 应付票据 =b !f
B (67)bill receivable 应收票据 5=Gq
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B (68)bin card 存货记录卡 ~} wPiu,
B (69)bonus 红利 *qKwu?]?>
B (70)book-keeping 薄记 >Qt#6X|
B (71)Boston classification 波士顿分类 fn;7Nf7{
B (72)breakeven chart 保本图 5O*.qp?
B (73)breakeven point 保本点 l'-iIbKX
B (74)breaking-down time 复位时间 HOu<,9?>Q
B (75)budget 预算 \JN<