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注会《审计》英语常用词汇 fjcr<&{:
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1.audit 审计 /q T E
2.attestation 鉴证 '^e0Ud,
3.credibility 可信赖程度 )y(oHRCp->
4.audit of financial statements 财务报表审计 ]9#CVv[rq
5.agreed-upon procedures 执行商定程序 uW )
\,
6.high levels of assurance 高水平保证 y?"$(%3|
7.compilation 编制 pa>p%
8.reliability 可靠性 tc"T}huypU
9.relevance 相关性 ";75 6'>
10.professional skepticism 职业谨慎 :-(U%`a[
11.objectivity 客观性 ?n2C
12. professional competence 专业胜任能力 K4_~ruhr
13.Senior/CPA-in-charge 项目经理 hK
Fk$A
14.audit engagement letter 业务约定书 DE'Xq6#PK
15.recurring audit 连续审计 E=}6X9X
16.the client 委托人 $|rCrak;
17.change CPA 更换注册会计师 y:~eU
18.the existing CPA 现任注册会计师 F
~*zC`>Y
19.the successor CPA 后任注册会计师 1X[73
20.the preceding CPA前任注册会计师 ?0 HR(N(z!
21.issue the audit report 出具审计报告 w8G7Jy
22.expert 专家 ?){0-
A4
23.the board of directors 董事会 (qJIu
24.knowledge of the entity‘ s business 了解被审计单位情况 WfRVv3Vm
25.assess material misstatement risks评估重大错报风险 C(f$!~M4b
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 m
luW=fE
27.a general knowledge of —— 初步了解―――的情况 NAJ '><2
28.a more knowledge of—— 进一步了解的情况 )gr}<}X)B
29.the prior year‘s working papers 以前年度工作底稿 km9Gwg/zT
30.minutes of meeting 会议纪要 2=jd;2~
31.business risks 经营风险 X";TZk
32.appropriateness 适当性 joxS+P5#
33.accounting estimate 会计估计 su,`q
34.management representations 管理层声明 k&WUv0
35.going concern assumption 持续经营假设 d#E(~t(^
36.audit plan 审计计划 $Vo/CZW7
37.significant audit areas 重点审计领域 S4;wa6
38.error 错误 ,?C|.5
39.fraud舞弊 -b@v0%Q2M*
40.modified or additional procedures 修改或追加审计程序 Cw6>^
41.misappropriation of assets 侵占资产 ,jAx%]@,I
42.transactions without substance 虚假交易 G%xb0%oi]%
43.unusual pressures 异常压力 976E3u"Vt
44.the suspected noncompliance 涉嫌存在违法行为 YI L'YNH
45.materialiy 重要性 )C'G2RV
46.exceed the materiality level 超过重要性水平 sGXp}{E9
47.approach the materiality level 接近重要性水平 xylpiSJ
48.an acceptably low level 可接受水平 5T~3$kuO
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 PthIdaN@
50.misstatements or omissions 错报或漏报 ;gZwQ6)i
51.aggregate 总计 VI(RT-S6
52.subsequent events 期后事项 _Ngx$
53.adjust the financial statements 调整财务报表 _Syre6k
54.perform additional audit procedures 实施追加的审计程序 v]B0!k&4.
55.audit risk 审计风险 ,O$Z,J4VL
56.detection risk 检查风险 `Af{H/qiI
57.inappropriate audit opinion 不适当的审计意见 GwTT+
58.material misstatement 重大的错报 3?!G-
59.tolerable misstatement 可容忍错报 NYWG#4D
60.the acceptable level of detection risk 可接受的检查风险 (J6"
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61.assessed level of material misstatement risk 重大错报风险的评估水平 f 1sy9nQs
62.simall business 小规模企业 Q2JdO 6[96
63.accounting system 会计系统 jjJc1 p0
64.test of control 控制测试 H+S~ bzz
65.walk-through test 穿行测试 aQz|!8Is
66.communication 沟通 i58ZV`Rk`
67.flow chart 流程图 .}IK}A/-
68.reperformance of internal control 重新执行 Xg|8".B)A
69.audit evidence 审计证据 qFvg}}^y
70.substantive procedures 实质性程序 5F'%i;)oq
71.assertions 认定 1~["{u
72.esistence 存在 vF5wA-3&t
73.occurrence 发生
N BV}4
74.completeness 完整性 h$E\2lsE
75.rights and obligations 权利和义务 kWzuz#
76.valuation and allocation 计价和分摊 QH@Q\
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77.cutoff 截止 *ge].E
78.accuracy 准确性
Fpy6"Z?z
79.classification 分类 eXj\DjttG}
80.inspection 检查 u5xU)l3
81.supervision of counting 监盘 <dju6k7uz
82.observation 观察 {DKXn`V
83.confirmation 函证 i_j9/k
84.computation 计算 F Q8RK~?`
85.analytical procedures 分析程序 Qv9*p('~A
86.vouch 核对 bBkm]
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87.trace 追查 XNc"kp? z
88.audit sampling 审计抽样 o0,UXBx
89.error 误差 b&\3ps
90.expected error 预期误差 oUW)H
91.population 总体 CL)1Q
92.sampling risk 抽样风险 ET >S
93.non- sampling risk 非抽样风险 .V5q$5j
94.sampling unit 抽样单位 pFpQ\xc9$
95.statistical sampling 统计抽样 ^CowJ(y(
96.tolerable error 可容忍误差 [}W^4,
97.the risk of under reliance 信赖不足风险 @-)<|orU4
98.the risk of over reliance 信赖过度风险 -mev%lV
99.the risk of incorrect rejection 误拒风险 :zizca4
100. the risk of incorrect acceptance 误受风险 c8
bca`
101.working trial balance 试算平衡表 an*]62 l
102.index and cross-referencing 索引和交叉索引 k| _$R?
103.cash receipt 现金收入 ;n( #b8r9
104.cash disbursement 现金支出 _&k'j)rg
105.bank statement 银行对账单 S5:"_U
106.bank reconciliation 银行存款余额调节表 O,F]\
107.balance sheet date 资产负债表日 Bo\a
108.net realizable value 可变现净值 jMm_A#V>p
109.storeroom 仓库 8ktjDs$=.:
110.sale invoice 销售发票 "E@NZ*"u
111.price list 价目表 &&(4n?
112.positive confirmation request 积极式询证函 #~bU}[
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113.negative confirmation request 消极式询证函 P#dG]NMf
114.purchase requisition 请购单 M iP[UCh
115.receiving report 验收报告 ?$"x^=te7
116.gross margin 毛利 Bi9
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117.manufacturing overhead 制造费用 hj^G}4
118.material requisition 领料单 }aHB$}"!
119.inventory-taking 存货盘点 <GL}1W"Ay
120.bond certificate 债券 LG/=+[\{E
121.stock certificate 股票 +z]:CF
122.audit report 审计报告 mhHA!:
Y
123.entity 被审计单位 VTy,43<
124.addressee of the audit report 审计报告的收件人 VYl_U?D
125.unqualified opinion 无保留意见 ,\sR;=svK
126.qualified opinion 保留意见 z")3_5Br
127.disclaimer of opinion 无法表示意见 %5Q7 #xU
128.adverse opinion 否定意见 J[j/aDdP
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A (1)ABC 作业基础成本计算 E)&NP}k-P
A (2)absorbed overhead 已吸收制造费用 Pi
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A (3)absorption costing 吸收成本计算 Z/V`Z* fy
A (4)account 账户,报表 X7XCZSh#A
A (5)accounting postulate 会计假设 [M7iJcwt
A (6)accounting series release 会计公告文件 JEK%y
Mj
A (7)accounting valuation 会计计价 boC>N
A (8)account sale 承销清单 S7?f5ux
A (9)accountability concept 经营责任概念 "v\ bMuS
A (10)accountancy 会计职业 "W?l R4
A (11)accountant 会计师 @!L@UP0
A (12)accounting 会计 Ak\D6eHcB
A (13)agency cost 代理成本 !^Z[z[
A (14)accounting bases 会计基础 /I`cS%U
A (15)accounting manual 会计手册 M(.uu`B
A (16)accounting period 会计期间 u):%5F/
A (17)accounting policies 会计方针 h@PMCmf_
A (18)accounting rate of return 会计报酬率 2R_o
pbw
A (19)accounting reference date 会计参照日 /ctaAQDUh\
A (20)accounting reference period 会计参照期间 qHC*$v#.V?
A (21)accrual concept 应计概念 :)A.E}G
A (22)accrual expenses 应计费用 bBeFL~
A (23)acid test ration 速动比率(酸性测试比率) =
FtM;(\
A (24)acquisition 购置 ??$i*
A (25)acquisition accounting 收购会计 ;3.T* ?|o
A (26)activity based accounting 作业基础成本计算 75hFyh;u
A (27)adjusting events 调整事项 MYDf`0{$_a
A (28)administrative expenses 行政管理费 dN$D6*
A (29)advice note 发货通知 M/8#&RycQ
A (30)amortization 摊销 O)$N}V0
A (31)analytical review 分析性检查 =\Tud-1Z
A (32)annual equivalent cost 年度等量成本法 k2_6<v
Z
A (33)annual report and accounts 年度报告和报表 fJF8/IQ4
A (34)appraisal cost 检验成本 T(sG.%
A (35)appropriation account 盈余分配账户 ?FY@fO?es
A (36)articles of association 公司章程细则 H649J)v+m
A (37)assets 资产 JL]k:i^`A
A (38)assets cover 资产保障 ~$y#(YbH
A (39)asset value per share 每股资产价值 &|'Kut?8
A (40)associated company 联营公司 Sq?6R}q%
A (41)attainable standard 可达标准 6?<`wGs(
?v )"%.
A (42)attributable profit 可归属利润 %4r!7X|O<
A (43)audit 审计 '$kS]U
A (44)audit report 审计报告 nL7S3
A (45)auditing standards 审计准则 >PTu*6Z
A (46)authorized share capital 额定股本 Y>dg10=
A (47)available hours 可用小时 Ol/2%UJXL
A (48)avoidable costs 可避免成本 jziA;6uL
B (49)back-to-back loan 易币贷款 5JU(@}Db
B (50)backflush accounting 倒退成本计算 {R1Cxt}
B (51)bad debts 坏帐 |j5AU
B (52)bad debts ratio 坏帐比率 %`s9yRk9>E
B (53)bank charges 银行手续费 dp// p)B>
B (54)bank overdraft 银行透支 QAOk
B (55)bank reconciliation 银行存款调节表 m|#(gX|F
B (56)bank statement 银行对账单 *xZQG9`kt
B (57)bankruptcy 破产 g`~lIt[=
B (58)basis of apportionment 分摊基础 &23ss/
B (59)batch 批量 x%:>Ol
B (60)batch costing 分批成本计算 VvMU)
B (61)beta factor B(市场)风险因素 <4!&iU+;
B (62)bill 账单 G5XnGl}Q
B (63)bill of exchange 汇票 R<0!?`b
B (64)bill of landing 提单 h>L6{d1
B (65)bill of materials 用料预计单 -%/,j)VKD
B (66)bill payable 应付票据 `aX}.{.!
B (67)bill receivable 应收票据 N?U&(
@p
B (68)bin card 存货记录卡 -fSKJo#}|
B (69)bonus 红利
1+i
B (70)book-keeping 薄记 2fL88/'
B (71)Boston classification 波士顿分类 z5o9\.y({
B (72)breakeven chart 保本图 (PT?h>|St
B (73)breakeven point 保本点 `>K k;`
B (74)breaking-down time 复位时间 0R%uVJG
B (75)budget 预算 bbPd&7
B (76)budget center 预算中心 ;ijfI
B (77)budget cost allowance 预算成本折让 P+z
I9~N[
B (78)budget manual 预算手册 nE"b`
B (79)budget period 预算期间 B'BbTI,
B (80)budgetary control 预算控制 uy*x~v*I]
B (81)budgeted capacity 预算生产能力 -)vp&-
B (82)burden 制造费用 ->"h5h
B (83)business center 经营中心 7N~q
g 7&
B (84)business entity 营业个体 e,j ?_p
B (85)business unit 经营单位 !,(bXa\^
B (86)buy-out management 管理性购买产权 x_H7=\pX]
B (87)by-product 副产品 _I
70qz8
C (88)called-up share capital 催缴股本 7i|hlk;
C (89)capacity 生产能力 #V9hG9%8
C (90)capacity ratios 生产能力比率 Kn9=a -b?,
C (91)capital 资本 C;:1CK
C (92)capital assets pricing model资本资产计价模式 ~3-YxCn%
C (93)capital commitment 承诺资本 \tw#pk
C (94)capital employed 已运用的资本 &40JN}
C (95)capital expenditure 资本支出 $d??(
C (96)capital expenditureauthorization 资本支出核准 e[k;SSs
C (97)capital expenditure control 资本支出控制 zH\;pmWiN9
C (98)capital expenditure proposal资本支出申请 ^%OH}Z `ly
C (99)capital funding planning 资本基金筹集计划 |Nd.'|g,
C (100)capital gain 资本收益 T I7Ty+s
C (101)capital investment appraisal资本投资评估 4z
3$
C (102)capital maintenance 资本保全 T[! q&kFB
C (103)capital resource planning 资本资源计划 buM>^A"
C (104)capital surplus 资本盈余 ThQEQ6y
C (105)capital turnover 资本周转率 FLnAN;
C (106)card 记录卡 3L!&~'.Ro
C (107)cash 现金 d<cbp[3F
C (108)cash account 现金账户 Ew,wNR`
C (109)cash book 现金账薄 >dC(~j{
C (110)cash cow 金牛产品 {j=hQL3
C (111)cash flow 现金流量 KZ
>"L
C (112)cash discounted 现金贴现 jeuNTDjeL
C (113)cash flow budget 现金流量预算 i$ZpoM
C (114)cash flow statement 现金流量表 N, +g/o\f
C (115)cash ledger 现金分类账 hG3$ ]i9
C (116)cash limit 现金限额
@U.}Ei
C (117)CCA 现时成本会计 d@`:9
G3
C (118)center 中心 i.dAL)V
C (119)changeover time 变更时间 N
*oJ$:#
C (120)chartered entity 特许经济个体 ,'{B+CHoS
C (121)cheque 支票 _j<M}
C (122)cheque register 支票登记薄 mS;Q8Crh
C (123)coin analysis 零钱分类 2uR4~XjF
C (124)classification 分类 )xy{[ K|M(
C (125)clock card 工时卡 y?4=u,{C
C (126)code 代码 j<-o{6r
C (127)commitment accounting 承诺确认会计 Jz8#88cY
C (128)common cost 共同成本 ZC-evy
C (129)company limited byguarantee 有限担保责任公司 o>rlrqr?_
C (130)company limited shares 股份有限公司 8uD%]k=#!
C (131)competitive position 竞争能力状况 a|{<#<6n(
C (132)concept 概念 eS%6hUb
C (133)conglomerate 跨行业企业 ~map5@Kd
C (134)consistency concept 一致性概念 "&o@%){]
C (135)consolidated accounts 合并报表 5<8>G?
Y
C (136)consolidation accounting 合并会计 jP6G.aiO
C (137)consortium 财团 LzSusjEW@
C (138)contingency plan 应急计划 gY^TBR0?m
C (139)contingent liabilities 或有负债 #"YWz)8
C (140)continuous operation 连续生产 3A/MFQ#2
C (141)contra 抵消 Jj!tRZT
C (142)contract cost 合同成本 <