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注会《审计》英语常用词汇 IGcq*mR=
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1.audit 审计 /j$=?Rp
2.attestation 鉴证 GeTk/tU
3.credibility 可信赖程度 M&j|5UH%.
4.audit of financial statements 财务报表审计 0o=HOCL\
5.agreed-upon procedures 执行商定程序 bsF_.S*k@
6.high levels of assurance 高水平保证 (tX3?[ii
7.compilation 编制 'ZW(Hjrd
8.reliability 可靠性
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9.relevance 相关性 h9)fXW
10.professional skepticism 职业谨慎 W~'x
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11.objectivity 客观性 qK a}O*
12. professional competence 专业胜任能力 &7
f8\TG|
13.Senior/CPA-in-charge 项目经理 3NtUB;!
14.audit engagement letter 业务约定书 *z?Uh$I4
15.recurring audit 连续审计 gHLI>ew*QR
16.the client 委托人 Lj3o-@\*j
17.change CPA 更换注册会计师 j 4?Qd0z
18.the existing CPA 现任注册会计师 Bzrnmz5S
19.the successor CPA 后任注册会计师 8x
U*j
20.the preceding CPA前任注册会计师 cK+TE8ao
21.issue the audit report 出具审计报告 s2{SbOBis
22.expert 专家 x 3=1/#9
23.the board of directors 董事会 ;Zd_2
CZ
24.knowledge of the entity‘ s business 了解被审计单位情况 &/? C
t!_
25.assess material misstatement risks评估重大错报风险 |nZ^RCHog
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 >#|%'Us
27.a general knowledge of —— 初步了解―――的情况 cRVL1ne
28.a more knowledge of—— 进一步了解的情况 K:a8}w>Up
29.the prior year‘s working papers 以前年度工作底稿 1IA1;
30.minutes of meeting 会议纪要 D=-}&w_T"
31.business risks 经营风险 HeAXZA,
32.appropriateness 适当性 tp] 5[U
33.accounting estimate 会计估计 Q v9q~l
34.management representations 管理层声明 ^-_*@e*JE
35.going concern assumption 持续经营假设 sgp.;h'
36.audit plan 审计计划 m}uOBR+
37.significant audit areas 重点审计领域 G;l7,1;MU:
38.error 错误 -
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39.fraud舞弊 L/"};VI
40.modified or additional procedures 修改或追加审计程序 l(?B0
41.misappropriation of assets 侵占资产 XP@dg4Z=z
42.transactions without substance 虚假交易 OOqT 0wN
43.unusual pressures 异常压力 _J
l(:r\%
44.the suspected noncompliance 涉嫌存在违法行为 0SIC=p=J
45.materialiy 重要性 h=7q;-@7
46.exceed the materiality level 超过重要性水平 i)o;,~ee
47.approach the materiality level 接近重要性水平 x%}D+2ro-t
48.an acceptably low level 可接受水平 `I5^zi8
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 }csA|cC
50.misstatements or omissions 错报或漏报 N'v3
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51.aggregate 总计
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52.subsequent events 期后事项 {cm?Q\DT
53.adjust the financial statements 调整财务报表 D~6[C:m
54.perform additional audit procedures 实施追加的审计程序 =Z^5'h~
55.audit risk 审计风险 (F4
e}hr&
56.detection risk 检查风险 1Z# $X`
57.inappropriate audit opinion 不适当的审计意见 '47
b"uV
58.material misstatement 重大的错报 G)Gp}4gV}
59.tolerable misstatement 可容忍错报 h<G4tjtk
60.the acceptable level of detection risk 可接受的检查风险 Ga7E}y
%
61.assessed level of material misstatement risk 重大错报风险的评估水平 E=s,-
62.simall business 小规模企业 Ay16/7h@hi
63.accounting system 会计系统 kv:9Fm\$
64.test of control 控制测试 |p6d]#z3
65.walk-through test 穿行测试 7ftn
gBv?
66.communication 沟通 Qg*\aa94
67.flow chart 流程图 uY&1[(Pb
68.reperformance of internal control 重新执行 m-AF&( ;K
69.audit evidence 审计证据 =0)|psCsM
70.substantive procedures 实质性程序 E]@&<TFq
71.assertions 认定 p;+O/'/j
72.esistence 存在 b(*\4n
73.occurrence 发生 %Rk|B`ST
74.completeness 完整性 E\[B E<y
75.rights and obligations 权利和义务 cc[(w
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76.valuation and allocation 计价和分摊 t?GH
V3V
77.cutoff 截止 z#tIa
78.accuracy 准确性 YXA@
c
79.classification 分类 {"ST
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80.inspection 检查 I=0c\ U}
81.supervision of counting 监盘 0JlNUO5Nt
82.observation 观察 axC|,8~tq
83.confirmation 函证 }'oU/@yG
84.computation 计算 T2e-RR
85.analytical procedures 分析程序 fkxkf^g)
86.vouch 核对 LZykc
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87.trace 追查 2*NPK}
88.audit sampling 审计抽样 cbJgeif
89.error 误差 PtfG~$h?
90.expected error 预期误差 UQl?_[G
91.population 总体 .vu7$~7
92.sampling risk 抽样风险 J>Ar(p
93.non- sampling risk 非抽样风险 [b++bCH3
94.sampling unit 抽样单位 @>8(f#S%
95.statistical sampling 统计抽样 cgb>Naa<
96.tolerable error 可容忍误差 \*$^}8
97.the risk of under reliance 信赖不足风险 X7*F~LFrj
98.the risk of over reliance 信赖过度风险 ;+
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99.the risk of incorrect rejection 误拒风险 ReaZg ?:h
100. the risk of incorrect acceptance 误受风险 .(@=L1C<}J
101.working trial balance 试算平衡表 Af|h*V4Xu
102.index and cross-referencing 索引和交叉索引 R]"Zv'M(AM
103.cash receipt 现金收入 OgF[=
104.cash disbursement 现金支出 fbq$:Q44
105.bank statement 银行对账单 7'\.QJ!<
106.bank reconciliation 银行存款余额调节表 t!?`2Z5
107.balance sheet date 资产负债表日 <XeDJ8
'
108.net realizable value 可变现净值 #/G!nN #
109.storeroom 仓库 iXWHI3
110.sale invoice 销售发票 IK -vcG
111.price list 价目表 ,P~e)<.
112.positive confirmation request 积极式询证函 -nb U5o
113.negative confirmation request 消极式询证函 jX7K-L
114.purchase requisition 请购单 zIc6L3w
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115.receiving report 验收报告 8SjCU+V
116.gross margin 毛利 EavBUX$O
117.manufacturing overhead 制造费用
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118.material requisition 领料单 eb_.@.a
119.inventory-taking 存货盘点 /$; Z ~^P
120.bond certificate 债券 , cxqr3
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121.stock certificate 股票 [+[W\6
122.audit report 审计报告 c~T{;
123.entity 被审计单位 6qZQ20h
124.addressee of the audit report 审计报告的收件人 ]j&m\'-s
125.unqualified opinion 无保留意见 ^%\a,~
126.qualified opinion 保留意见 $xu2ZBK
127.disclaimer of opinion 无法表示意见 534pX7dg
128.adverse opinion 否定意见 ?'V78N sA
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A (1)ABC 作业基础成本计算 oiyvKMHz7
A (2)absorbed overhead 已吸收制造费用 #aqnj+
A (3)absorption costing 吸收成本计算 Sm/8VSY
A (4)account 账户,报表 `gl?y;xC
A (5)accounting postulate 会计假设
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A (6)accounting series release 会计公告文件 AH,?B*zGj
A (7)accounting valuation 会计计价 =]@Bc
7@
A (8)account sale 承销清单 `q}D#0
A (9)accountability concept 经营责任概念 r6
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A (10)accountancy 会计职业 xM_#FxJb
A (11)accountant 会计师 r`"_D%kc
A (12)accounting 会计 V
FM[-
A (13)agency cost 代理成本 gc4o
|x
A (14)accounting bases 会计基础 -l=C7e
A (15)accounting manual 会计手册 sX?arI=_U
A (16)accounting period 会计期间 ,.Gp_BI
A (17)accounting policies 会计方针 ic G 9x
A (18)accounting rate of return 会计报酬率 dOD(<
A (19)accounting reference date 会计参照日 K E\>T:
A (20)accounting reference period 会计参照期间 M.g2y &8
A (21)accrual concept 应计概念 jnV#Q
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A (22)accrual expenses 应计费用 ca=MUm=B
A (23)acid test ration 速动比率(酸性测试比率) @;EQ{d
A (24)acquisition 购置 c<1$zQY!
A (25)acquisition accounting 收购会计 caEIE0H~
A (26)activity based accounting 作业基础成本计算 wo9R:kQ
A (27)adjusting events 调整事项 frbd{o
A (28)administrative expenses 行政管理费 &wNr2PHd#
A (29)advice note 发货通知 zZ}.2He8
A (30)amortization 摊销 m#h`iW
A (31)analytical review 分析性检查 R/{h4/+vJ
A (32)annual equivalent cost 年度等量成本法 #|\|G3Si
%
A (33)annual report and accounts 年度报告和报表 oX6Cd:c-
A (34)appraisal cost 检验成本 pll5m7[
A (35)appropriation account 盈余分配账户 d^'_H>x
A (36)articles of association 公司章程细则 !jP[=
A (37)assets 资产 8h
ol4'B
A (38)assets cover 资产保障 B)k/]vz)*D
A (39)asset value per share 每股资产价值 f?.}S]u5
A (40)associated company 联营公司 ccv
A (41)attainable standard 可达标准 9Zx| L/\
[?z;'O}y
A (42)attributable profit 可归属利润 K`=U5vG^
A (43)audit 审计 eI|FrBq%
A (44)audit report 审计报告 Q*1Avy6]
A (45)auditing standards 审计准则 n_sV>$f-u
A (46)authorized share capital 额定股本 -/8V2dv3
A (47)available hours 可用小时 ,,FhE
A (48)avoidable costs 可避免成本 65B&>`H~
B (49)back-to-back loan 易币贷款 dhLd2WSyH
B (50)backflush accounting 倒退成本计算 covCa )kf
B (51)bad debts 坏帐 FUI/ A>
B (52)bad debts ratio 坏帐比率 $zz4A~
B (53)bank charges 银行手续费 ^cdbM
B (54)bank overdraft 银行透支 !le#7Kii
B (55)bank reconciliation 银行存款调节表 +fvVora
B (56)bank statement 银行对账单 FkMM>X
B (57)bankruptcy 破产 ZrYRLg
B (58)basis of apportionment 分摊基础 FkaQVT
B (59)batch 批量 JA >&$h
B (60)batch costing 分批成本计算 r 8N<<^
B (61)beta factor B(市场)风险因素 g9GPyU
B (62)bill 账单 ddYb=L+_b
B (63)bill of exchange 汇票 :CM2kh"Iu
B (64)bill of landing 提单 Z'AjeZyyE
B (65)bill of materials 用料预计单 m%U=:u7#M
B (66)bill payable 应付票据 `34+~;;Jh
B (67)bill receivable 应收票据 TPJuS)TU9
B (68)bin card 存货记录卡 Na\&}GSf^
B (69)bonus 红利 p@$92> '
B (70)book-keeping 薄记 sVO|Ghy65
B (71)Boston classification 波士顿分类 D$hK
B (72)breakeven chart 保本图 .Sm 8t$
B (73)breakeven point 保本点 rp]H&5.*
B (74)breaking-down time 复位时间 _J>Ik2EF
B (75)budget 预算 .
ErR-p=-
B (76)budget center 预算中心 )x5w`N]lm
B (77)budget cost allowance 预算成本折让 @&h_+|:-
B (78)budget manual 预算手册 PtjAu
B (79)budget period 预算期间 ,[n=PJVw/
B (80)budgetary control 预算控制 s_u!
RrC
B (81)budgeted capacity 预算生产能力 *eAt '
B (82)burden 制造费用 TIV|7nKL
B (83)business center 经营中心 %)}_OXWf:
B (84)business entity 营业个体 uL-$^],
B (85)business unit 经营单位 * se),CP!s
B (86)buy-out management 管理性购买产权 FN0<iL
B (87)by-product 副产品 <SRSJJR|(
C (88)called-up share capital 催缴股本 WAr6Dv,8
C (89)capacity 生产能力 >wV2` 6
C (90)capacity ratios 生产能力比率 (i)O@Jve
C (91)capital 资本 J<L"D/
C (92)capital assets pricing model资本资产计价模式 : 2L-Nf
C (93)capital commitment 承诺资本 e~G IUwJ
C (94)capital employed 已运用的资本 ZYl*-i&~?
C (95)capital expenditure 资本支出 <XpG
5vV
C (96)capital expenditureauthorization 资本支出核准 'kCr1t
C (97)capital expenditure control 资本支出控制 &53LJlL
Co
C (98)capital expenditure proposal资本支出申请 V=GP_^F
C (99)capital funding planning 资本基金筹集计划 Yu9(qRK
C (100)capital gain 资本收益 cTJG1'm
C (101)capital investment appraisal资本投资评估 ;>p{|^X0D
C (102)capital maintenance 资本保全 ECOzquvM
C (103)capital resource planning 资本资源计划 ]gb?3a}A
C (104)capital surplus 资本盈余 B?XqH_=0L
C (105)capital turnover 资本周转率 -1F+,+m
C (106)card 记录卡 j&?@:Zg v
C (107)cash 现金 %?`$#*f\%
C (108)cash account 现金账户 v3/G.B@=
C (109)cash book 现金账薄 u_)'}
C (110)cash cow 金牛产品 ;#2yF34gv
C (111)cash flow 现金流量 5,V3_p:)VI
C (112)cash discounted 现金贴现 |P=-m-W
C (113)cash flow budget 现金流量预算 gDsb~>rb|
C (114)cash flow statement 现金流量表 cr
{f*U6`
C (115)cash ledger 现金分类账 BG20R=p
C (116)cash limit 现金限额 \R#OJ=F
C (117)CCA 现时成本会计 P_c9v/
C (118)center 中心 <yEd'Z
C (119)changeover time 变更时间 z`@|v~i0`
C (120)chartered entity 特许经济个体 "\Nn,3
qp
C (121)cheque 支票 p?sC</R
C (122)cheque register 支票登记薄 Pu|3_3^
C (123)coin analysis 零钱分类 G
C3G=DTt
C (124)classification 分类 .{#J2}+[_}
C (125)clock card 工时卡 &qFy$`"
C (126)code 代码 Oc?]L&a