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注会《审计》英语常用词汇
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1.audit 审计 &kg^g%%
2.attestation 鉴证 ] 3{t}qY$A
3.credibility 可信赖程度 +`
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4.audit of financial statements 财务报表审计 ABy
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5.agreed-upon procedures 执行商定程序 kamQZzPe
6.high levels of assurance 高水平保证 c{=Sy;i@
7.compilation 编制 uY&1[(Pb
8.reliability 可靠性 i HD!v7d7
9.relevance 相关性 FU3K?A
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10.professional skepticism 职业谨慎 P1eSx#3bR
11.objectivity 客观性 p;+O/'/j
12. professional competence 专业胜任能力 =}`d
13.Senior/CPA-in-charge 项目经理 J2=4%#
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14.audit engagement letter 业务约定书 lMFR_g?r
15.recurring audit 连续审计 GE/!$3
16.the client 委托人 Pd91<
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17.change CPA 更换注册会计师 +U
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18.the existing CPA 现任注册会计师 pDR~SxBXr
19.the successor CPA 后任注册会计师 v
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20.the preceding CPA前任注册会计师 6@N,'a8r
21.issue the audit report 出具审计报告 pbVL|\oB}
22.expert 专家 Q|(}rIWOQA
23.the board of directors 董事会 }_D .Hy5
24.knowledge of the entity‘ s business 了解被审计单位情况 5)#j }`6
25.assess material misstatement risks评估重大错报风险 cJ4My#w
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 *g(d}C!
27.a general knowledge of —— 初步了解―――的情况 OIblBQ!
28.a more knowledge of—— 进一步了解的情况 +4?Lwp'q
29.the prior year‘s working papers 以前年度工作底稿 -n
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30.minutes of meeting 会议纪要 F!vrvlD`s
31.business risks 经营风险 .zO^"mXjS
32.appropriateness 适当性 /q9I^ ztV
33.accounting estimate 会计估计 |qNe_)
34.management representations 管理层声明 7Nq<
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35.going concern assumption 持续经营假设 mfraw2H
36.audit plan 审计计划 >]h{[kU %4
37.significant audit areas 重点审计领域 %N8I'*u
38.error 错误 W:r[o%B
39.fraud舞弊 u[GZ~L
40.modified or additional procedures 修改或追加审计程序 t<!m4Yd|#
41.misappropriation of assets 侵占资产 bY~K)j
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42.transactions without substance 虚假交易 c^r8<KlI9
43.unusual pressures 异常压力 7[
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44.the suspected noncompliance 涉嫌存在违法行为 Z<vz%7w
45.materialiy 重要性
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46.exceed the materiality level 超过重要性水平 Z0<Vss
47.approach the materiality level 接近重要性水平 n8,%<!F^
48.an acceptably low level 可接受水平 8~'cP?
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 iXWHI3
50.misstatements or omissions 错报或漏报 g257jarkMF
51.aggregate 总计 Ic/hVKYG5
52.subsequent events 期后事项 -nb U5o
53.adjust the financial statements 调整财务报表 u+)!C*ho
54.perform additional audit procedures 实施追加的审计程序 FQWjL>NB
55.audit risk 审计风险 EavBUX$O
56.detection risk 检查风险
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57.inappropriate audit opinion 不适当的审计意见 P27Ot1px
58.material misstatement 重大的错报 Vl5r~+$|
59.tolerable misstatement 可容忍错报 K$S0h-?9]O
60.the acceptable level of detection risk 可接受的检查风险 $[T~<I
61.assessed level of material misstatement risk 重大错报风险的评估水平 lS=YnMs6a
62.simall business 小规模企业 ZX_QnSNZ?
63.accounting system 会计系统 #}~tTL
64.test of control 控制测试 ~
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65.walk-through test 穿行测试 7F"ljkN1S
66.communication 沟通
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67.flow chart 流程图 MfQ0O?oBp
68.reperformance of internal control 重新执行 st w@@GQ
69.audit evidence 审计证据 >{^_]phlb
70.substantive procedures 实质性程序 #(]D]f[@
71.assertions 认定 / 4Q=%n
72.esistence 存在 eu(Fhs
73.occurrence 发生 yCjc5d|tT
74.completeness 完整性 |.; N_i
75.rights and obligations 权利和义务 2-F7tcya|
76.valuation and allocation 计价和分摊 Zr}>>aIJ]k
77.cutoff 截止
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78.accuracy 准确性 *JOK8[Qn
79.classification 分类 dX?j/M-
80.inspection 检查 \%r#>8c8
81.supervision of counting 监盘 u$w.'lK
82.observation 观察 ?c.\\2>|F
83.confirmation 函证 BFNO yv
84.computation 计算 %jAc8~vW?
85.analytical procedures 分析程序 ~D5
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86.vouch 核对
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87.trace 追查 P}6#s'07~
88.audit sampling 审计抽样 lr&
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89.error 误差 oypLE=H
90.expected error 预期误差 DS8HSSD
91.population 总体
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92.sampling risk 抽样风险 m]DP{-s4
93.non- sampling risk 非抽样风险 (s'xO~p
94.sampling unit 抽样单位 v=^^Mr"Z^
95.statistical sampling 统计抽样 l<_v3/3
96.tolerable error 可容忍误差 b8a(.}8*
97.the risk of under reliance 信赖不足风险 {r&r^!K;
98.the risk of over reliance 信赖过度风险 " lD -*e4
99.the risk of incorrect rejection 误拒风险 Yte*$cJ=
100. the risk of incorrect acceptance 误受风险 %\it4 r3
101.working trial balance 试算平衡表 6UIS4_
102.index and cross-referencing 索引和交叉索引 x.gz sd
103.cash receipt 现金收入 0+0Y$;
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104.cash disbursement 现金支出 pll5m7[
105.bank statement 银行对账单 ^(Gl$GC$Mu
106.bank reconciliation 银行存款余额调节表 _3
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107.balance sheet date 资产负债表日 42`Uq[5Y
108.net realizable value 可变现净值 .UxkTads
109.storeroom 仓库 ,5 8-h?B0v
110.sale invoice 销售发票 5+GTK)D
111.price list 价目表 0Cc3NNdz
112.positive confirmation request 积极式询证函 A7QT4h&6
113.negative confirmation request 消极式询证函 ZZi9<g1
114.purchase requisition 请购单 k1[`2k:Hk
115.receiving report 验收报告 #W:.Fsq
116.gross margin 毛利 !@V]H
117.manufacturing overhead 制造费用 # l1*# Z
118.material requisition 领料单 ?r;F'%N=
119.inventory-taking 存货盘点 ZV Ko$q:F
120.bond certificate 债券 S*r }oX0
121.stock certificate 股票 hQ3@Cf W
122.audit report 审计报告 jhT/}"v
123.entity 被审计单位 FUI/ A>
124.addressee of the audit report 审计报告的收件人 $zz4A~
125.unqualified opinion 无保留意见 ^cdbM
126.qualified opinion 保留意见 !le#7Kii
127.disclaimer of opinion 无法表示意见 L{sFR^-G
128.adverse opinion 否定意见 P'}EZ'
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A (1)ABC 作业基础成本计算 /p-k'387
A (2)absorbed overhead 已吸收制造费用 _bh$
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A (3)absorption costing 吸收成本计算 QKk7"2t|
A (4)account 账户,报表
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A (5)accounting postulate 会计假设 8U#14U5rS
A (6)accounting series release 会计公告文件 }T%E;m-
A (7)accounting valuation 会计计价 *"|f!t
A (8)account sale 承销清单 :t;\`gQoS
A (9)accountability concept 经营责任概念 }2=~7&)
A (10)accountancy 会计职业 }lk9|U#6*`
A (11)accountant 会计师 B"7~[,he
A (12)accounting 会计 j;Z
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A (13)agency cost 代理成本 %PVu>^
A (14)accounting bases 会计基础 $hM9{
A (15)accounting manual 会计手册 ?zo7.R-Vac
A (16)accounting period 会计期间 |r*y63\T
A (17)accounting policies 会计方针 b#(QZ
A (18)accounting rate of return 会计报酬率 x!4<ff.
A (19)accounting reference date 会计参照日 I/h( *~/
A (20)accounting reference period 会计参照期间 Lxa<zy~b
A (21)accrual concept 应计概念 @&h_+|:-
A (22)accrual expenses 应计费用 PtjAu
A (23)acid test ration 速动比率(酸性测试比率) Qz"@<qgQy
A (24)acquisition 购置 ziAn9/sT
A (25)acquisition accounting 收购会计 %AMF6l[
A (26)activity based accounting 作业基础成本计算 AfW:'>2
A (27)adjusting events 调整事项 &S^a_L:
A (28)administrative expenses 行政管理费 CJ;D&qo
A (29)advice note 发货通知 V g7+G( ,
A (30)amortization 摊销 S{cK~sZj
A (31)analytical review 分析性检查 +SFo2Wdr43
A (32)annual equivalent cost 年度等量成本法 2J(,Xf
A (33)annual report and accounts 年度报告和报表 .>5E 4^$%
A (34)appraisal cost 检验成本 >wV2` 6
A (35)appropriation account 盈余分配账户 (i)O@Jve
A (36)articles of association 公司章程细则 Si;eBPFH
A (37)assets 资产 .v) A|{:2
A (38)assets cover 资产保障 J@Nq
A (39)asset value per share 每股资产价值 yX\~{%
A (40)associated company 联营公司 1
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A (41)attainable standard 可达标准 X)Rh&ui
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A (42)attributable profit 可归属利润 =rNI&K_<
A (43)audit 审计 E-rGOm" m
A (44)audit report 审计报告 yV@~B;eW0
A (45)auditing standards 审计准则 K?wo AuY
A (46)authorized share capital 额定股本 H|N,nkhH}
A (47)available hours 可用小时 n\scOM)3
A (48)avoidable costs 可避免成本 g dBH\K (\
B (49)back-to-back loan 易币贷款 oFJx8XU
B (50)backflush accounting 倒退成本计算 uY)|
B (51)bad debts 坏帐 _'r&'s;<z
B (52)bad debts ratio 坏帐比率 {NIE:MXX
B (53)bank charges 银行手续费 &ZPyZj
B (54)bank overdraft 银行透支 :jWQev"/
B (55)bank reconciliation 银行存款调节表 mVyF M -`
B (56)bank statement 银行对账单 3}?]G8iL?L
B (57)bankruptcy 破产 LwCf}4u"
B (58)basis of apportionment 分摊基础 1`&"U[{
B (59)batch 批量 sU?%"
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B (60)batch costing 分批成本计算 SR'u*u!
B (61)beta factor B(市场)风险因素 JLxAk14lc
B (62)bill 账单 ~p/1
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B (63)bill of exchange 汇票 n ^C"v6X
B (64)bill of landing 提单 f,Dj@?3+
B (65)bill of materials 用料预计单 yFqB2(Dv
B (66)bill payable 应付票据 v+2t;PJd2
B (67)bill receivable 应收票据 #.W<[KZf
B (68)bin card 存货记录卡 IsiCHtY9
B (69)bonus 红利 z/S}z4o/
B (70)book-keeping 薄记 8DJoQl9
B (71)Boston classification 波士顿分类 &Sp2['a!
B (72)breakeven chart 保本图 #ruL+-8!<
B (73)breakeven point 保本点 $~.'Tnk)
B (74)breaking-down time 复位时间 "PY&N