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注会《审计》英语常用词汇 8rAg\H3E
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1.audit 审计 l?v86k
2.attestation 鉴证 #X+JHl
3.credibility 可信赖程度 G=s}12/Z"{
4.audit of financial statements 财务报表审计 p;`>e>$
5.agreed-upon procedures 执行商定程序
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6.high levels of assurance 高水平保证 P8OaoPj
7.compilation 编制 wQ:)KjhHH
8.reliability 可靠性 y1jCg%'H
9.relevance 相关性
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10.professional skepticism 职业谨慎 B{n,t}z
11.objectivity 客观性 _b
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12. professional competence 专业胜任能力 Ljm[?*H#
13.Senior/CPA-in-charge 项目经理 G{As,`{
14.audit engagement letter 业务约定书 zH 72'"w
15.recurring audit 连续审计
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16.the client 委托人 `f,/`''R
17.change CPA 更换注册会计师 <`8n^m*
18.the existing CPA 现任注册会计师 o*+"|
19.the successor CPA 后任注册会计师 OR P\b
20.the preceding CPA前任注册会计师 XW2b| %T
21.issue the audit report 出具审计报告 |"q5sym8Y_
22.expert 专家 2lZ
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23.the board of directors 董事会 hk;5w{t}}
24.knowledge of the entity‘ s business 了解被审计单位情况 @Myo'{3vF
25.assess material misstatement risks评估重大错报风险 ydEoC$?0
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )NW)R*m~D
27.a general knowledge of —— 初步了解―――的情况 j.[.1G*("
28.a more knowledge of—— 进一步了解的情况 %"i(K@
29.the prior year‘s working papers 以前年度工作底稿 M5LfRBO
30.minutes of meeting 会议纪要 :^lI`9'*R
31.business risks 经营风险 KWbI'}_z
32.appropriateness 适当性 udK%>
33.accounting estimate 会计估计 #H&|*lr
34.management representations 管理层声明 : g7@PJND
35.going concern assumption 持续经营假设 IV~>I-rd
36.audit plan 审计计划 B B{$&Oh
37.significant audit areas 重点审计领域 L?b~k=
38.error 错误 V5@:#BIs
39.fraud舞弊 J/`<!$<c
40.modified or additional procedures 修改或追加审计程序 Ot0ap$&
41.misappropriation of assets 侵占资产 /aCc17>2V{
42.transactions without substance 虚假交易 s2p\]|5
43.unusual pressures 异常压力 .fqN|[>
44.the suspected noncompliance 涉嫌存在违法行为 93>jr<A
45.materialiy 重要性 o+iiSTJEe
46.exceed the materiality level 超过重要性水平 soB,j3#p'*
47.approach the materiality level 接近重要性水平 (Bb5?fw
48.an acceptably low level 可接受水平 EmWn%eMN
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 a@K%06A;'
50.misstatements or omissions 错报或漏报 JJ-( Sl
51.aggregate 总计 nt;m+by
52.subsequent events 期后事项 5:[0z5Hww
53.adjust the financial statements 调整财务报表 3lL-)<
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54.perform additional audit procedures 实施追加的审计程序 5+0gR
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55.audit risk 审计风险 ^]Y>[[
56.detection risk 检查风险 R{`(c/%8
57.inappropriate audit opinion 不适当的审计意见 $?iLLA~
58.material misstatement 重大的错报
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59.tolerable misstatement 可容忍错报 H064BM
60.the acceptable level of detection risk 可接受的检查风险 ]Jg&VXrH
61.assessed level of material misstatement risk 重大错报风险的评估水平 ];$L &5^
62.simall business 小规模企业 v|,1[i{
63.accounting system 会计系统 hg]]Ok~cAs
64.test of control 控制测试 Vi$~-6n&
65.walk-through test 穿行测试 23eX;gL
66.communication 沟通 w>&aEv/f
67.flow chart 流程图 m,_Z6=I:
68.reperformance of internal control 重新执行 Xh"n]TK
69.audit evidence 审计证据 Pl06:g2I
70.substantive procedures 实质性程序 A/$QaB,x
71.assertions 认定 y3Q
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72.esistence 存在 ;6
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73.occurrence 发生 z]y.W`i
74.completeness 完整性 B2vh-%63
75.rights and obligations 权利和义务 A1$TXr
76.valuation and allocation 计价和分摊 {%5eMyF#
77.cutoff 截止 wh`"w7br
78.accuracy 准确性 T@B/xAq5!
79.classification 分类 OX0%C.K)hZ
80.inspection 检查 vzAax k%
81.supervision of counting 监盘 z6\UGSL
82.observation 观察 3BUSv#w{i
83.confirmation 函证 / &5,3rU.G
84.computation 计算 1z4OI6$Af
85.analytical procedures 分析程序 ? pmHFlx
86.vouch 核对 (_]~wi-,
87.trace 追查 A2Ed0|B y
88.audit sampling 审计抽样 !dnH7"
89.error 误差 ^98~U\ar
90.expected error 预期误差 !sP{gi#=
91.population 总体 K#d`Hyx
92.sampling risk 抽样风险 ;?iW%:_,
93.non- sampling risk 非抽样风险 ,AFu C<
94.sampling unit 抽样单位 g}{aZ$sta
95.statistical sampling 统计抽样 :J@gmY:C
96.tolerable error 可容忍误差 1N-\j0au
97.the risk of under reliance 信赖不足风险 nPl?K:(
98.the risk of over reliance 信赖过度风险 Z]Cq3~l
99.the risk of incorrect rejection 误拒风险 `p-cSxR_
100. the risk of incorrect acceptance 误受风险 %)W2H^
101.working trial balance 试算平衡表 '[:D$q;
102.index and cross-referencing 索引和交叉索引 L|xbR#v
103.cash receipt 现金收入 -<!NXm|kvz
104.cash disbursement 现金支出 YnAm{YyI
105.bank statement 银行对账单 J/aC}}5D
106.bank reconciliation 银行存款余额调节表 8qT
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107.balance sheet date 资产负债表日 dn+KH+v
108.net realizable value 可变现净值 _C?hHWSf"
109.storeroom 仓库 @o _}g !9=
110.sale invoice 销售发票 t\,PB{P:J
111.price list 价目表 =s2*H8]
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 PiIpnoM
114.purchase requisition 请购单 HC
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115.receiving report 验收报告 Jhhb7uU+
116.gross margin 毛利 0&|\N
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117.manufacturing overhead 制造费用 l<LI7Z]A
118.material requisition 领料单 &
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119.inventory-taking 存货盘点 'Aq{UGN
120.bond certificate 债券 $
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121.stock certificate 股票 M`!H"R 7
122.audit report 审计报告 0@iY:aF
123.entity 被审计单位 )~JHgl
124.addressee of the audit report 审计报告的收件人 "$^ ~!1~
125.unqualified opinion 无保留意见 UECK:61Me
126.qualified opinion 保留意见 *fS"ym@
127.disclaimer of opinion 无法表示意见 )_S(UVI5
128.adverse opinion 否定意见 z E9W8:7
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A (1)ABC 作业基础成本计算 !ons]^km
A (2)absorbed overhead 已吸收制造费用 k2tF}
A (3)absorption costing 吸收成本计算 7WS p($
A (4)account 账户,报表 6}Ci>_i4#
A (5)accounting postulate 会计假设 37.S\gO]
A (6)accounting series release 会计公告文件 9-a0 :bP
A (7)accounting valuation 会计计价 oQVgyj.
A (8)account sale 承销清单 WO>nIo5Y
A (9)accountability concept 经营责任概念 ,j_i?Ff
A (10)accountancy 会计职业 CXMLt
A (11)accountant 会计师 FHg
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A (12)accounting 会计 {]@= ijjf
A (13)agency cost 代理成本 '4Bm;&6M
A (14)accounting bases 会计基础 eJX9_6m-
A (15)accounting manual 会计手册 ^A&1^B
A (16)accounting period 会计期间 O-
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A (17)accounting policies 会计方针 LCKV>3+_#
A (18)accounting rate of return 会计报酬率 |3"KK
A (19)accounting reference date 会计参照日 ,<P
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A (20)accounting reference period 会计参照期间 0znR0%~
A (21)accrual concept 应计概念 Ie#Bkw'*
A (22)accrual expenses 应计费用 .|fHy
A (23)acid test ration 速动比率(酸性测试比率) s-Tv8goNV
A (24)acquisition 购置 AH7}/Rc
A (25)acquisition accounting 收购会计 uZK
r
A (26)activity based accounting 作业基础成本计算 `l[c_%Bm
A (27)adjusting events 调整事项 xOmi\VbM
A (28)administrative expenses 行政管理费 KRRdXx\~
A (29)advice note 发货通知 ;$wVu|&
A (30)amortization 摊销 N5
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A (31)analytical review 分析性检查 0IBSRFt$g&
A (32)annual equivalent cost 年度等量成本法 z$. 88^
A (33)annual report and accounts 年度报告和报表 N<VJ(20y
A (34)appraisal cost 检验成本 \X D6 pr@
A (35)appropriation account 盈余分配账户 ;h
A (36)articles of association 公司章程细则 _A9AEi'.
A (37)assets 资产 E]-/Zbvdv
A (38)assets cover 资产保障 =-n}[Y}A
A (39)asset value per share 每股资产价值 CkQ3#
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A (40)associated company 联营公司 e6$W Qd`O
A (41)attainable standard 可达标准 HQhM'x
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A (42)attributable profit 可归属利润 I1M%J@ Cz
A (43)audit 审计 B
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A (44)audit report 审计报告 ~=l;=7 T
A (45)auditing standards 审计准则 S_UIO.K
A (46)authorized share capital 额定股本 v PG},m~-
A (47)available hours 可用小时 Lk}J8 V^2
A (48)avoidable costs 可避免成本 :*9Wh
B (49)back-to-back loan 易币贷款 y766;
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B (50)backflush accounting 倒退成本计算 YUy0!`!`
B (51)bad debts 坏帐 #.)0xfGW)n
B (52)bad debts ratio 坏帐比率 k,+0u/I
B (53)bank charges 银行手续费 'I6i,+D/q
B (54)bank overdraft 银行透支 y}ev ,j
B (55)bank reconciliation 银行存款调节表 {B*s{{[
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B (56)bank statement 银行对账单 y _k
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B (57)bankruptcy 破产 $DaNbLV
B (58)basis of apportionment 分摊基础 i$6ypuc
B (59)batch 批量 A#iV=76_
B (60)batch costing 分批成本计算 9EibIOD^/
B (61)beta factor B(市场)风险因素 sS'm
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B (62)bill 账单 VTY 5]|;
B (63)bill of exchange 汇票 R8Fv{7]c
B (64)bill of landing 提单 ~U&AI1t+J
B (65)bill of materials 用料预计单 ?J~_R1Z
B (66)bill payable 应付票据 $5%SNzzl
B (67)bill receivable 应收票据
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B (68)bin card 存货记录卡 @Z:l62l=bE
B (69)bonus 红利 $}<e|3_
B (70)book-keeping 薄记 \xw5JGm
B (71)Boston classification 波士顿分类 F0Yd@Lk$_
B (72)breakeven chart 保本图 O5T{eBo\
B (73)breakeven point 保本点 3{sVVq5Y
B (74)breaking-down time 复位时间 ^>v+(
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B (75)budget 预算 1f=gYzuO)
B (76)budget center 预算中心 uiR8,H9*M
B (77)budget cost allowance 预算成本折让 &E5g3
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B (78)budget manual 预算手册 |z^^.d~a0
B (79)budget period 预算期间 p947w,1![
B (80)budgetary control 预算控制 )|#sfHv7
B (81)budgeted capacity 预算生产能力 5">Z'+8
B (82)burden 制造费用 8$Y9ORs4
B (83)business center 经营中心 {V
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B (84)business entity 营业个体 Vp@?^
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B (85)business unit 经营单位 z9Rp`z&`E
B (86)buy-out management 管理性购买产权 J)p
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B (87)by-product 副产品 l}K37f
C (88)called-up share capital 催缴股本 d<P\&!R(
C (89)capacity 生产能力 Bh-ym8D
C (90)capacity ratios 生产能力比率 p9{mS7R9T
C (91)capital 资本 C,|,-CY
C (92)capital assets pricing model资本资产计价模式 =fFP5e ['
C (93)capital commitment 承诺资本 qF;|bF
C (94)capital employed 已运用的资本 ?hy&
C (95)capital expenditure 资本支出 IF:;`r@%
C (96)capital expenditureauthorization 资本支出核准 t'k$&l}+
C (97)capital expenditure control 资本支出控制 .eVG:tl\
C (98)capital expenditure proposal资本支出申请 F0@gSurg)
C (99)capital funding planning 资本基金筹集计划 &gx%b*;`L0
C (100)capital gain 资本收益 {9q4)R}G
C (101)capital investment appraisal资本投资评估 |aq"#Ml)
C (102)capital maintenance 资本保全 YT(AUS5n
C (103)capital resource planning 资本资源计划 j|#Bo:2km
C (104)capital surplus 资本盈余 r mg}N
C (105)capital turnover 资本周转率 m!HJj>GEo
C (106)card 记录卡 vUM4S26"NT
C (107)cash 现金 Wvf
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C (108)cash account 现金账户 Mb~F%_
C (109)cash book 现金账薄 cSV aI
C (110)cash cow 金牛产品
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C (111)cash flow 现金流量 wz%NbLy-
C (112)cash discounted 现金贴现 sd|).;s}
C (113)cash flow budget 现金流量预算 wI/iuc
C (114)cash flow statement 现金流量表 ?gGHj-HYJ
C (115)cash ledger 现金分类账 5$C-9
C (116)cash limit 现金限额 \bw2u!
C (117)CCA 现时成本会计 /IMFO:c
C (118)center 中心 h~zT ydnH
C (119)changeover time 变更时间 W7nw6;7=
C (120)chartered entity 特许经济个体 (SAs-
C (121)cheque 支票 =D"#U#>;7&
C (122)cheque register 支票登记薄 ]~siaiN[
C (123)coin analysis 零钱分类 EXqE~afm2
C (124)classification 分类 f) L
C (125)clock card 工时卡 0<@
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C (126)code 代码 },-H"Qs
C (127)commitment accounting 承诺确认会计
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C (128)common cost 共同成本 kE1TP]|
C (129)company limited byguarantee 有限担保责任公司 U&q