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注会《审计》英语常用词汇 8BZTHlUB
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1.audit 审计 DVCO(
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2.attestation 鉴证 Mda~@)7$
3.credibility 可信赖程度 J qWMO!1
4.audit of financial statements 财务报表审计 &4M0 S+.
5.agreed-upon procedures 执行商定程序 S%KY%hUt
6.high levels of assurance 高水平保证 3/a$oO
7.compilation 编制 g7*c wu
8.reliability 可靠性 &t)dE7u5
9.relevance 相关性 s+Qm/ h2
10.professional skepticism 职业谨慎 XVXiiQ^
11.objectivity 客观性 (?MRbX]@
12. professional competence 专业胜任能力 ZUGuV@&-T
13.Senior/CPA-in-charge 项目经理 zTi%j$o
14.audit engagement letter 业务约定书 W[S4s/)mg
15.recurring audit 连续审计
p x;X}Cd
16.the client 委托人 nLK%5C
17.change CPA 更换注册会计师 5G.A\`u%
18.the existing CPA 现任注册会计师 V0hC[Ilr
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 \(UEjlo
21.issue the audit report 出具审计报告 ,a_F[uK
22.expert 专家 [s?H3yQ.
23.the board of directors 董事会 m~s.al(G91
24.knowledge of the entity‘ s business 了解被审计单位情况 F@Bh>Vb
25.assess material misstatement risks评估重大错报风险 O[+![[N2
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 *O')
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27.a general knowledge of —— 初步了解―――的情况 ',-4o-
28.a more knowledge of—— 进一步了解的情况 (QQ /I;
29.the prior year‘s working papers 以前年度工作底稿 S-^y;#=
30.minutes of meeting 会议纪要 0gNwC~IA8
31.business risks 经营风险 _Y@'<S.
32.appropriateness 适当性 F 7+Gt
Ed
33.accounting estimate 会计估计 ?>47!):-*
34.management representations 管理层声明 rAqg<fR*
35.going concern assumption 持续经营假设 f(q^R
36.audit plan 审计计划 > o{
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37.significant audit areas 重点审计领域 a&YD4DQ05
38.error 错误 NJ8QI(^"
39.fraud舞弊 x:8x GG9
40.modified or additional procedures 修改或追加审计程序 +gb2>fei&
41.misappropriation of assets 侵占资产 /7Z0|Zw]
42.transactions without substance 虚假交易 :CEhc7gU
43.unusual pressures 异常压力 iN%\wkx*N
44.the suspected noncompliance 涉嫌存在违法行为 V^Wo%e7#u[
45.materialiy 重要性 <qH>[\
46.exceed the materiality level 超过重要性水平 ;w1?EdaO
47.approach the materiality level 接近重要性水平 x9r5 ;5TI
48.an acceptably low level 可接受水平 xQs2)
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 (bH*i\W
50.misstatements or omissions 错报或漏报 ?!
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51.aggregate 总计 8.D$J
52.subsequent events 期后事项 @
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53.adjust the financial statements 调整财务报表 k>#,1GbNZy
54.perform additional audit procedures 实施追加的审计程序 kJIKULf
55.audit risk 审计风险 -05zcIVo
56.detection risk 检查风险 p1t9s
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57.inappropriate audit opinion 不适当的审计意见 P\bW k p0
58.material misstatement 重大的错报 Qg
59.tolerable misstatement 可容忍错报 #p~tkQ:'1
60.the acceptable level of detection risk 可接受的检查风险 C`OdMM>D
61.assessed level of material misstatement risk 重大错报风险的评估水平 JBQ,rX_Hw
62.simall business 小规模企业 +s&+G![
63.accounting system 会计系统 (1\!6
64.test of control 控制测试 j6Acd~y\2
65.walk-through test 穿行测试 . (*V|&n
66.communication 沟通 Ni IX^&N1
67.flow chart 流程图 7SYU^GD
68.reperformance of internal control 重新执行 N3E Qq~lX
69.audit evidence 审计证据 mJb>)bOl
70.substantive procedures 实质性程序 K9
71.assertions 认定 cT^,[3i:c
72.esistence 存在 CD1}.h
73.occurrence 发生 ry}CND(nB
74.completeness 完整性 0hcrQ^BB!b
75.rights and obligations 权利和义务 j<!rc>)2+L
76.valuation and allocation 计价和分摊 H@2JL.(k
77.cutoff 截止 (A`/3Aq+
78.accuracy 准确性
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79.classification 分类 ^.jIus5
80.inspection 检查 X
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81.supervision of counting 监盘 ]od]S8$5
82.observation 观察 {/12.y=)~
83.confirmation 函证 sJtz{'
84.computation 计算 EL80f>K
85.analytical procedures 分析程序 ,eD@)K_:
86.vouch 核对 Q)yhpwrX
87.trace 追查 esmQ\QQ^1
88.audit sampling 审计抽样 ->&AJI0
89.error 误差 T#?KY
90.expected error 预期误差 q{Hk27kt
91.population 总体 "XMTj <D
92.sampling risk 抽样风险 c ;`
93.non- sampling risk 非抽样风险 6d"dJV.\
94.sampling unit 抽样单位 P:t|'t
95.statistical sampling 统计抽样 j y{T=Nb
96.tolerable error 可容忍误差 @P+k7"f
97.the risk of under reliance 信赖不足风险 9ET2uDZpL
98.the risk of over reliance 信赖过度风险 *>rpcS<l
99.the risk of incorrect rejection 误拒风险 [qlq& ?"
100. the risk of incorrect acceptance 误受风险 P"W$ZX
101.working trial balance 试算平衡表 L<]j&
102.index and cross-referencing 索引和交叉索引 yi%A*q~MT
103.cash receipt 现金收入 @5Q}o3.zA-
104.cash disbursement 现金支出 |//cA2@.
105.bank statement 银行对账单 <I'kJ{"
106.bank reconciliation 银行存款余额调节表 & PrV+Lv
107.balance sheet date 资产负债表日 ya{vR*
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108.net realizable value 可变现净值 zAt!jP0E
109.storeroom 仓库 K,%H*1
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110.sale invoice 销售发票 #wbaRx@rc
111.price list 价目表 j#y_#
112.positive confirmation request 积极式询证函
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113.negative confirmation request 消极式询证函 1 9a"@WB@
114.purchase requisition 请购单 Sj(uc#
115.receiving report 验收报告 )ruC_)
116.gross margin 毛利 8e)k5[\m
117.manufacturing overhead 制造费用 b,/fz6
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118.material requisition 领料单 WaF<qhu*
119.inventory-taking 存货盘点
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120.bond certificate 债券 +jO1?:Lr
121.stock certificate 股票 _WtX8
122.audit report 审计报告 DzO0V"+H}k
123.entity 被审计单位 IPa08/
124.addressee of the audit report 审计报告的收件人 Ki}PO`s
125.unqualified opinion 无保留意见 d
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126.qualified opinion 保留意见 "R+
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127.disclaimer of opinion 无法表示意见 :1eI"])(
128.adverse opinion 否定意见 `rW{zQYM
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A (1)ABC 作业基础成本计算 *aS|4M-
A (2)absorbed overhead 已吸收制造费用 >>Hsx2M
A (3)absorption costing 吸收成本计算 zC!]bWsD
A (4)account 账户,报表 *_b4j.)ax,
A (5)accounting postulate 会计假设 a)PBC{I
A (6)accounting series release 会计公告文件 jJ?MT#v
A (7)accounting valuation 会计计价 Fp+^`;j
A (8)account sale 承销清单 v<_}Br2I[
A (9)accountability concept 经营责任概念 \`jFy[(Pa'
A (10)accountancy 会计职业 W"AWhi{h
A (11)accountant 会计师 KM< +9`
A (12)accounting 会计 COc1np
A (13)agency cost 代理成本 ygS*))7
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A (14)accounting bases 会计基础 IK(G%dDw
A (15)accounting manual 会计手册 &5Ea6j
A (16)accounting period 会计期间 : RnjcnR
A (17)accounting policies 会计方针 9z\q_0&i
A (18)accounting rate of return 会计报酬率 HnU
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A (19)accounting reference date 会计参照日 )FT~gl%
A (20)accounting reference period 会计参照期间 7'7bIaJk
A (21)accrual concept 应计概念 DUEA"m h
A (22)accrual expenses 应计费用 tz
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A (23)acid test ration 速动比率(酸性测试比率) G%;XJsFGp
A (24)acquisition 购置 heZJ(mR
A (25)acquisition accounting 收购会计 ?0hk~8c
A (26)activity based accounting 作业基础成本计算 R+P,kD?
A (27)adjusting events 调整事项 1Ls@|
A (28)administrative expenses 行政管理费 LTS3
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A (29)advice note 发货通知 .hn{m9|U
A (30)amortization 摊销 y&t&'l/m
A (31)analytical review 分析性检查 4o9#B:N]J
A (32)annual equivalent cost 年度等量成本法 2$yKa5SaX
A (33)annual report and accounts 年度报告和报表 #p&iH9c_
A (34)appraisal cost 检验成本 iBwl(,)?m2
A (35)appropriation account 盈余分配账户 _ D1bR7
A (36)articles of association 公司章程细则 M
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A (37)assets 资产 3%{XJ
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A (38)assets cover 资产保障 >wej1#\3
A (39)asset value per share 每股资产价值 SEr\ u#
A (40)associated company 联营公司 kWjCSC>jA
A (41)attainable standard 可达标准 5aL0N
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A (42)attributable profit 可归属利润 6|X
A (43)audit 审计 $n(?oyf
A (44)audit report 审计报告 Tcz67&c |W
A (45)auditing standards 审计准则 ppN96-]^0
A (46)authorized share capital 额定股本 1m|Oi%i4
A (47)available hours 可用小时 T mH#
A (48)avoidable costs 可避免成本 LD
Bxw
B (49)back-to-back loan 易币贷款 ]d_Id]Qa+
B (50)backflush accounting 倒退成本计算 \! Os!s
B (51)bad debts 坏帐 &sR{3pC}
B (52)bad debts ratio 坏帐比率 .(VxeF(v_k
B (53)bank charges 银行手续费 =\J^_g4-l
B (54)bank overdraft 银行透支 1{_tV^3
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B (55)bank reconciliation 银行存款调节表 ZL #4X*zT
B (56)bank statement 银行对账单
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B (57)bankruptcy 破产 @NlnZfMu
B (58)basis of apportionment 分摊基础 [Rs5hO
B (59)batch 批量 yb*
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B (60)batch costing 分批成本计算 92]>"
B (61)beta factor B(市场)风险因素 bnWIB+%_
B (62)bill 账单 Z?oFee!4
B (63)bill of exchange 汇票 cm%QV?
B (64)bill of landing 提单 t2BkQ8vr
B (65)bill of materials 用料预计单 mc?5,oz;pz
B (66)bill payable 应付票据 k
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B (67)bill receivable 应收票据 ?:s `}b
B (68)bin card 存货记录卡
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B (69)bonus 红利 ^.mQ~F
B (70)book-keeping 薄记 JiDX|Q<c
B (71)Boston classification 波士顿分类 1'"o; a]k/
B (72)breakeven chart 保本图 |08 tQ
B (73)breakeven point 保本点 AQ32rJT8c`
B (74)breaking-down time 复位时间 Axk
p
B (75)budget 预算 {b<p~3%+Hc
B (76)budget center 预算中心 HO41)m+&
B (77)budget cost allowance 预算成本折让 N1\u~%AT"
B (78)budget manual 预算手册 g4=}].
B (79)budget period 预算期间 >9esZA^';
B (80)budgetary control 预算控制 Fq&@dxN3
B (81)budgeted capacity 预算生产能力 4M i*bN,
B (82)burden 制造费用 o83HR[
B (83)business center 经营中心 @0A0\2
B (84)business entity 营业个体 $T^O3 8$
B (85)business unit 经营单位 %~4R)bsJ'
B (86)buy-out management 管理性购买产权 b}9K"GT
B (87)by-product 副产品 YCeE?S1gk3
C (88)called-up share capital 催缴股本 +@cf@}W6QC
C (89)capacity 生产能力 [m|\N
C (90)capacity ratios 生产能力比率 RB\>$D
C (91)capital 资本 yT-m9$^v
C (92)capital assets pricing model资本资产计价模式 \kzxt/Ow
C (93)capital commitment 承诺资本 xHJ+!
C (94)capital employed 已运用的资本 #fG!dD42
C (95)capital expenditure 资本支出 m589C+7
C (96)capital expenditureauthorization 资本支出核准 ^
^}
C (97)capital expenditure control 资本支出控制 .',ikez
C (98)capital expenditure proposal资本支出申请 qX0IHe
C (99)capital funding planning 资本基金筹集计划 \qUmdN{FU
C (100)capital gain 资本收益 4eU};Pv
C (101)capital investment appraisal资本投资评估 GJy><'J,!>
C (102)capital maintenance 资本保全 9gn_\!Mp
C (103)capital resource planning 资本资源计划 lk}R#n$
C (104)capital surplus 资本盈余 ^gw_Up<e6
C (105)capital turnover 资本周转率 Dd!MG'%hlb
C (106)card 记录卡 rP2^D[uM.
C (107)cash 现金 H }uT'
C (108)cash account 现金账户 [uc;M6o}?
C (109)cash book 现金账薄 =Q.2:*d.
C (110)cash cow 金牛产品 }f^K}*sK$5
C (111)cash flow 现金流量 kzLj1Ix2
C (112)cash discounted 现金贴现 _Y|k \|'
C (113)cash flow budget 现金流量预算 e|):%6#
C (114)cash flow statement 现金流量表 +TpM7QaL
C (115)cash ledger 现金分类账 Fu )V2[TY
C (116)cash limit 现金限额 yf3%g\k
C (117)CCA 现时成本会计 17$JBQ,[
C (118)center 中心 6 [a CjW
C (119)changeover time 变更时间 wx}\0(]Gl
C (120)chartered entity 特许经济个体 fk*JoR.o
C (121)cheque 支票
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C (122)cheque register 支票登记薄 | (v/>t
C (123)coin analysis 零钱分类 ?lR)Hi
C (124)classification 分类 '}P)iS2
C (125)clock card 工时卡 #MHnJ
C (126)code 代码 _AI2\e
C (127)commitment accounting 承诺确认会计 -gI
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C (128)common cost 共同成本 udp&