^0| :
96
~y\X@x
注会《审计》英语常用词汇 %\48hSe
[T =>QS@g
+%\Ci!%b
1.audit 审计 \h#aPG<yo
2.attestation 鉴证 P8X9bW~GQ
3.credibility 可信赖程度 (["kbPma
4.audit of financial statements 财务报表审计 F<p`)?
5.agreed-upon procedures 执行商定程序 K
|=o -
6.high levels of assurance 高水平保证 ux1(>
7.compilation 编制 {D
l@/fz
8.reliability 可靠性 J?m/
u6
9.relevance 相关性 vi^YtA
10.professional skepticism 职业谨慎 j3-o}6
11.objectivity 客观性 oX:&;KA
12. professional competence 专业胜任能力 LJ@(jO{z
13.Senior/CPA-in-charge 项目经理 t{iRCj
14.audit engagement letter 业务约定书
>Z_;ZMu)
15.recurring audit 连续审计 P
jBAf'
16.the client 委托人 d)!'5ZrM
17.change CPA 更换注册会计师 GNv{Ij<
18.the existing CPA 现任注册会计师 f?/OV *
19.the successor CPA 后任注册会计师 |s/N?/qi
20.the preceding CPA前任注册会计师 D8,8j;
21.issue the audit report 出具审计报告 H}~K51
22.expert 专家 hzM;{g>t
23.the board of directors 董事会 7O*Sg2B
24.knowledge of the entity‘ s business 了解被审计单位情况 :$K=LV#Iru
25.assess material misstatement risks评估重大错报风险 ^$'z#ZN1
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 Mo N/?VA
27.a general knowledge of —— 初步了解―――的情况 D1-/#QN$1
28.a more knowledge of—— 进一步了解的情况 M&/4SVBF
29.the prior year‘s working papers 以前年度工作底稿 \\:%++}J
30.minutes of meeting 会议纪要 na
$MR3@e
31.business risks 经营风险 .^9khKJ;
32.appropriateness 适当性 :]F66dh+
33.accounting estimate 会计估计 lG0CCOdQ
34.management representations 管理层声明 }(u:K}8
35.going concern assumption 持续经营假设 r-$xLe7a
36.audit plan 审计计划
N#9N ^#1
37.significant audit areas 重点审计领域 ^"|q~2
38.error 错误 sjLMM_'
39.fraud舞弊 Q3hf =&$
40.modified or additional procedures 修改或追加审计程序
iYT?6Y|+
41.misappropriation of assets 侵占资产 l2n`fZL
42.transactions without substance 虚假交易 Ix_w.f=8
43.unusual pressures 异常压力 >e/>@ J*
44.the suspected noncompliance 涉嫌存在违法行为 u
VD^X*
45.materialiy 重要性 Rq+7&%dy
46.exceed the materiality level 超过重要性水平 J1O1! .
47.approach the materiality level 接近重要性水平 &AxtSIpucP
48.an acceptably low level 可接受水平 V*rLGY#
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 3AdYZ7J
50.misstatements or omissions 错报或漏报 DTA$,1JuD
51.aggregate 总计 am? k
52.subsequent events 期后事项 \e4AxLP
53.adjust the financial statements 调整财务报表 t|oIzjKE/
54.perform additional audit procedures 实施追加的审计程序 s'N <
55.audit risk 审计风险 JL#LCU
?
56.detection risk 检查风险 xF3FY
0U[
57.inappropriate audit opinion 不适当的审计意见 8%;Wyqdf]
58.material misstatement 重大的错报 ,rN$ah$CL
59.tolerable misstatement 可容忍错报 ^`lD w
60.the acceptable level of detection risk 可接受的检查风险 bnkZWw'9
61.assessed level of material misstatement risk 重大错报风险的评估水平 Y5C kC F
62.simall business 小规模企业 _XP}fx7$C
63.accounting system 会计系统 CB>W# P%
64.test of control 控制测试 3HuocwWbz
65.walk-through test 穿行测试 1qAE)8ie
66.communication 沟通 ^"I@ 8
k
67.flow chart 流程图 V-(]L:[JQ
68.reperformance of internal control 重新执行 Kh=\YN\E<
69.audit evidence 审计证据 Xa>'DO2
70.substantive procedures 实质性程序 HFjSM~
71.assertions 认定 {9 |*au(K
72.esistence 存在 j<!dpt
73.occurrence 发生 1mtYap4
74.completeness 完整性 {Lv"wec*x
75.rights and obligations 权利和义务 xPm{'J+b~
76.valuation and allocation 计价和分摊 O95gdxc
77.cutoff 截止 4Dzg r,V
78.accuracy 准确性 a8)2I~j
79.classification 分类 4|%Y09"lv
80.inspection 检查 *%jtcno=Y
81.supervision of counting 监盘 ^NX;zc
82.observation 观察 `'iO+/;GY
83.confirmation 函证 7&
P70DO
84.computation 计算 b/oNQQM#Dk
85.analytical procedures 分析程序 TT(R<hL
86.vouch 核对 )skpf%g
87.trace 追查 F|+B8&-v
88.audit sampling 审计抽样 |PYyhY
89.error 误差 W Pr:d
90.expected error 预期误差 I*f@^(
91.population 总体 tR9iFv_
92.sampling risk 抽样风险 I&i6-xp
93.non- sampling risk 非抽样风险 ddl]!
^IK
94.sampling unit 抽样单位 qF(i1#
95.statistical sampling 统计抽样 !jB}}&Ii
96.tolerable error 可容忍误差 6v scu2
97.the risk of under reliance 信赖不足风险 a"Iu!$&N
98.the risk of over reliance 信赖过度风险 QPp31o.!5
99.the risk of incorrect rejection 误拒风险 <f}:YDY'
100. the risk of incorrect acceptance 误受风险 }@
U}c6/
101.working trial balance 试算平衡表 ;,]4A{|
102.index and cross-referencing 索引和交叉索引 b-VQn5W
103.cash receipt 现金收入 w#a`k9y
104.cash disbursement 现金支出 POl-S<QV
105.bank statement 银行对账单 ,if~%'9j
106.bank reconciliation 银行存款余额调节表 Ux^ue9
107.balance sheet date 资产负债表日 5ad@}7&
108.net realizable value 可变现净值 @mu{*. &
109.storeroom 仓库 y"Fu=
110.sale invoice 销售发票 }+`,AC`RM
111.price list 价目表 WRbdv{1E
112.positive confirmation request 积极式询证函 \>"Zn7
113.negative confirmation request 消极式询证函 x{!+4W;S
114.purchase requisition 请购单 a 01s'9Be
115.receiving report 验收报告 h*<`ct xL
116.gross margin 毛利 QYDI-<.(
117.manufacturing overhead 制造费用 EGv]K|
118.material requisition 领料单 Y
cL((6A
119.inventory-taking 存货盘点 >\'}&oi
120.bond certificate 债券 $!p2Kf>/Q
121.stock certificate 股票 p;o "i_!
122.audit report 审计报告 =
C(BZ+-^
123.entity 被审计单位 KU/QEeqbrp
124.addressee of the audit report 审计报告的收件人 ZBU<L+#
125.unqualified opinion 无保留意见 e 5(|9*t
126.qualified opinion 保留意见 &09~ D8f'
127.disclaimer of opinion 无法表示意见 )iIsnM
128.adverse opinion 否定意见 o:5mgf7
/'VuMMJ2
A (1)ABC 作业基础成本计算 >#S}J LZ
A (2)absorbed overhead 已吸收制造费用 NODg_J~T
A (3)absorption costing 吸收成本计算 "IJ1b~j?
A (4)account 账户,报表 {EoZ}I
A (5)accounting postulate 会计假设 T$FKn
A (6)accounting series release 会计公告文件 ^f(El(w
A (7)accounting valuation 会计计价 Wo9=
cYC)
A (8)account sale 承销清单 '>bn9
4$
A (9)accountability concept 经营责任概念 96!2@c{
A (10)accountancy 会计职业 9"Dt3>Z
A (11)accountant 会计师 1p/_U?H:|
A (12)accounting 会计 ,Bx0
A (13)agency cost 代理成本 h;(mb2[R
A (14)accounting bases 会计基础 &432/=QSm0
A (15)accounting manual 会计手册 %F-yFN"
A (16)accounting period 会计期间 ?a,`{1m0\
A (17)accounting policies 会计方针 *fy aAv
A (18)accounting rate of return 会计报酬率 6PWw^Cd
A (19)accounting reference date 会计参照日 Mz)
r'
A (20)accounting reference period 会计参照期间 meap ;p
A (21)accrual concept 应计概念 f@Ve,i
A (22)accrual expenses 应计费用 j{tr''yN
A (23)acid test ration 速动比率(酸性测试比率) Q0ezeo
A (24)acquisition 购置 `5x0p a
A (25)acquisition accounting 收购会计 h6`VU`pPI
A (26)activity based accounting 作业基础成本计算 ^{8CShUCv
A (27)adjusting events 调整事项 #MMp0
A (28)administrative expenses 行政管理费 @YS,)U)4S
A (29)advice note 发货通知 .[:WMCc\
A (30)amortization 摊销 Qe9}%k6@E
A (31)analytical review 分析性检查 WwKpZ67$R
A (32)annual equivalent cost 年度等量成本法 u1z!OofN>
A (33)annual report and accounts 年度报告和报表 3s*mq@~1X
A (34)appraisal cost 检验成本 %vG;'_gMB
A (35)appropriation account 盈余分配账户 YWANBM(v+
A (36)articles of association 公司章程细则 X2np.9hie
A (37)assets 资产 }LWrtmc
A (38)assets cover 资产保障 Vd)
%qw
A (39)asset value per share 每股资产价值 "x:-#2+h
A (40)associated company 联营公司 @@!]Raj=
A (41)attainable standard 可达标准 ?WS.RB e2
I[06R
A (42)attributable profit 可归属利润 YAi@EvzCVy
A (43)audit 审计 %N7G>_+
A (44)audit report 审计报告 6l"4F6
A (45)auditing standards 审计准则 >k}Kf
1I
A (46)authorized share capital 额定股本 $S/WAw,/
A (47)available hours 可用小时 !D
'A
A (48)avoidable costs 可避免成本 ']X0g{%
B (49)back-to-back loan 易币贷款 PIsXX#`7;
B (50)backflush accounting 倒退成本计算 O]25{
L
B (51)bad debts 坏帐 -HFyNk]>
B (52)bad debts ratio 坏帐比率 etb#/L
B (53)bank charges 银行手续费 z`dnS]q9
B (54)bank overdraft 银行透支 BSEP*#s
B (55)bank reconciliation 银行存款调节表 bGj<Dojl
B (56)bank statement 银行对账单 ufA0H
J)Yg
B (57)bankruptcy 破产 iNn?G C>
B (58)basis of apportionment 分摊基础 s"wz !{G4
B (59)batch 批量 $M4C4_oPy
B (60)batch costing 分批成本计算 3/s
u 1M[
B (61)beta factor B(市场)风险因素 ?/Aql_?3
B (62)bill 账单 .MxMBrM
B (63)bill of exchange 汇票 [s-!tE3-
B (64)bill of landing 提单 . Eb=KG
B (65)bill of materials 用料预计单 t |:XSJ9
B (66)bill payable 应付票据 _oU~S$hO
B (67)bill receivable 应收票据 DK%@[D
B (68)bin card 存货记录卡 $fW8S8
B (69)bonus 红利 ugW.nf
*O
B (70)book-keeping 薄记 s*kSl:T@O
B (71)Boston classification 波士顿分类 AeW_W0j
B (72)breakeven chart 保本图 evyA#~o
B (73)breakeven point 保本点 r?Pk}Q
B (74)breaking-down time 复位时间 H]0(GLvH
B (75)budget 预算 yMb.~A^$J
B (76)budget center 预算中心 ':T"nORC
B (77)budget cost allowance 预算成本折让 7<F{a"5P
B (78)budget manual 预算手册 YQ}IE[J}v
B (79)budget period 预算期间 =XUt?5
B (80)budgetary control 预算控制 pA5X<)~
B (81)budgeted capacity 预算生产能力 yjChnp
Cc
B (82)burden 制造费用 j&,%v+x
B (83)business center 经营中心 4?7OP
t6
B (84)business entity 营业个体 )-LSn
B (85)business unit 经营单位 VZU@G)rd
B (86)buy-out management 管理性购买产权 {y>Kcfc/?E
B (87)by-product 副产品 /gLi(Uw
C (88)called-up share capital 催缴股本 1,sD'iNb
C (89)capacity 生产能力 ARi
d
C (90)capacity ratios 生产能力比率 7t/C:2^&
C (91)capital 资本 Ni61o?]Nj
C (92)capital assets pricing model资本资产计价模式 MSS0Sx<f
C (93)capital commitment 承诺资本 }?%5Ae7l,
C (94)capital employed 已运用的资本 fh}j)*K8
C (95)capital expenditure 资本支出 t=r*/DxX=
C (96)capital expenditureauthorization 资本支出核准 %R*-oQ1T
C (97)capital expenditure control 资本支出控制 H?'t>JX
C (98)capital expenditure proposal资本支出申请 *5S~@
C (99)capital funding planning 资本基金筹集计划 Bf6\KI<