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注会《审计》英语常用词汇 \IE![=p\w
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1.audit 审计 H].|K/-p
2.attestation 鉴证 !BsQJ_H
3.credibility 可信赖程度 =0pt-FQ
4.audit of financial statements 财务报表审计 Q,[G?vbj
5.agreed-upon procedures 执行商定程序 ^O18\a
6.high levels of assurance 高水平保证 1(gs({
7.compilation 编制 q#tUDxf(|
8.reliability 可靠性 %rylmioW>
9.relevance 相关性 SXk.7bMV6
10.professional skepticism 职业谨慎 QWk3y"
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11.objectivity 客观性 LH5Z@*0#
12. professional competence 专业胜任能力 1uAjy(y
13.Senior/CPA-in-charge 项目经理 I/`"lAFe
14.audit engagement letter 业务约定书 KLyRb0V
15.recurring audit 连续审计 OP`f[lCiL
16.the client 委托人 2#>;cn\
17.change CPA 更换注册会计师 'OsZD?W{
18.the existing CPA 现任注册会计师 iApq!u,
19.the successor CPA 后任注册会计师 L}`/v]E"eU
20.the preceding CPA前任注册会计师 *4}_2"[
21.issue the audit report 出具审计报告 Nap[=[rv
22.expert 专家 6Ijt2c'A}
23.the board of directors 董事会 oX|T&"&
24.knowledge of the entity‘ s business 了解被审计单位情况 G:<f(Gy
25.assess material misstatement risks评估重大错报风险 ;Z]Wj9iY
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 k7^hcth
27.a general knowledge of —— 初步了解―――的情况 aUaeK(x:H
28.a more knowledge of—— 进一步了解的情况 !;eE7xn &
29.the prior year‘s working papers 以前年度工作底稿 $ln8Cpbca
30.minutes of meeting 会议纪要 n93q8U6m/U
31.business risks 经营风险 w:t~M[kTW
32.appropriateness 适当性 nGH6D2!F
33.accounting estimate 会计估计 l~i?
34.management representations 管理层声明 pey=zR!
35.going concern assumption 持续经营假设 x4WCAqi/2
36.audit plan 审计计划 xDo0bR(
37.significant audit areas 重点审计领域 )[ V8YiyU
38.error 错误 Vu3DP+u|i
39.fraud舞弊 fpR|+`k
40.modified or additional procedures 修改或追加审计程序 z`wIb
41.misappropriation of assets 侵占资产 UxGu1a
42.transactions without substance 虚假交易 }bb,Iib
43.unusual pressures 异常压力 lq-KM8j
44.the suspected noncompliance 涉嫌存在违法行为 }u_D{ bz
45.materialiy 重要性 w:5?ofC
46.exceed the materiality level 超过重要性水平 \O5L#
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47.approach the materiality level 接近重要性水平 'Aq^ z%|
48.an acceptably low level 可接受水平 5#GMp
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 AY /9Io-
50.misstatements or omissions 错报或漏报 I0m7;M7 P
51.aggregate 总计 2:38CdkYp
52.subsequent events 期后事项 BJjic% V
53.adjust the financial statements 调整财务报表 dKzG,/1W[m
54.perform additional audit procedures 实施追加的审计程序 y98FEG#S}
55.audit risk 审计风险 TxJk.c
56.detection risk 检查风险 -8 uS#
57.inappropriate audit opinion 不适当的审计意见 zjmoIE
58.material misstatement 重大的错报 \u,CixV=
59.tolerable misstatement 可容忍错报 y\T$) XGV
60.the acceptable level of detection risk 可接受的检查风险 LCivZ0?|X
61.assessed level of material misstatement risk 重大错报风险的评估水平 wW%b~JX
62.simall business 小规模企业 GW AT0
63.accounting system 会计系统 c,a8#Og
64.test of control 控制测试 0Y8gUpe3P6
65.walk-through test 穿行测试 )]fsl_Yq
66.communication 沟通 mkSu
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67.flow chart 流程图 p:~#(/GWf
68.reperformance of internal control 重新执行 WZ'<iI
69.audit evidence 审计证据 ]64Pk9z=
70.substantive procedures 实质性程序 1aAOT6h
71.assertions 认定 y\??cjWb]
72.esistence 存在 xrf|c
73.occurrence 发生 Ca
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74.completeness 完整性 ``/L18
75.rights and obligations 权利和义务 n9Fq^^?
76.valuation and allocation 计价和分摊 "Hw%@]#
77.cutoff 截止 nt2b}u>*
78.accuracy 准确性 b7sfr!t_d
79.classification 分类 Cff6EE
80.inspection 检查 jwI2T$
81.supervision of counting 监盘 Qsbyy>o)
82.observation 观察 Zz0er|9]Q
83.confirmation 函证 z qA>eDx
84.computation 计算 & DP"RWT/
85.analytical procedures 分析程序 T\gs
86.vouch 核对 N3u06
87.trace 追查 S)EF&S(TC
88.audit sampling 审计抽样 -5*OSA:8x
89.error 误差 E-WpsNJ)X
90.expected error 预期误差 RvR.t"8
91.population 总体 2hHRitt36
92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 |b\a)1Po:
94.sampling unit 抽样单位 p*<Jg l
95.statistical sampling 统计抽样 U6-47m0%
96.tolerable error 可容忍误差 -8)Hulo/{U
97.the risk of under reliance 信赖不足风险 -|V#U`mwF
98.the risk of over reliance 信赖过度风险 Uh.swBC n
99.the risk of incorrect rejection 误拒风险 |sGJum&=
100. the risk of incorrect acceptance 误受风险 "mn?*
101.working trial balance 试算平衡表 6w%n$tiX
102.index and cross-referencing 索引和交叉索引 |eRE'Wd0
103.cash receipt 现金收入 #x.v)S
104.cash disbursement 现金支出 :}N heRi
105.bank statement 银行对账单 .s\lfBo9
106.bank reconciliation 银行存款余额调节表 ^li3*#eT
107.balance sheet date 资产负债表日 Y2VfJ}%Q
108.net realizable value 可变现净值 N8nt2r<h
109.storeroom 仓库 :
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110.sale invoice 销售发票 \:@6(e Bh
111.price list 价目表 V?OTP&+J%
112.positive confirmation request 积极式询证函 jGouwta
113.negative confirmation request 消极式询证函 JL
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114.purchase requisition 请购单 E{)X ;kN=
115.receiving report 验收报告 ^P,Pj z
116.gross margin 毛利 Tv#d>ZSD
117.manufacturing overhead 制造费用 6?xF!VIL
118.material requisition 领料单 reR@@O
119.inventory-taking 存货盘点 mx)!] B"
120.bond certificate 债券 g{Av
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121.stock certificate 股票 E,d<F{=8,o
122.audit report 审计报告 @KM?agtlbl
123.entity 被审计单位 IAzFwlO9
124.addressee of the audit report 审计报告的收件人 }fk3a9j9u
125.unqualified opinion 无保留意见 #/Ob_~-?j
126.qualified opinion 保留意见 #5h_{q4l
127.disclaimer of opinion 无法表示意见 E$z- |-{>
128.adverse opinion 否定意见 e}-fGtFx
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A (1)ABC 作业基础成本计算 94O\M
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A (2)absorbed overhead 已吸收制造费用 Wm" q8-<<
A (3)absorption costing 吸收成本计算 z9&j
A (4)account 账户,报表 BPkL3Ev1V
A (5)accounting postulate 会计假设 1p5'.~J+Q
A (6)accounting series release 会计公告文件 h3.CvPYy1
A (7)accounting valuation 会计计价 g$2#TW
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A (8)account sale 承销清单 (Z @dz
A (9)accountability concept 经营责任概念 F,)+9/S&
A (10)accountancy 会计职业 F5+FO^3E
A (11)accountant 会计师 ";`jS&"=
A (12)accounting 会计 b3_P??yp
A (13)agency cost 代理成本 g]JJ!$*1
A (14)accounting bases 会计基础 j;48Yya'
A (15)accounting manual 会计手册 &b^_~hB:q
A (16)accounting period 会计期间 E@otV6Wk[@
A (17)accounting policies 会计方针 SIm1fC
A (18)accounting rate of return 会计报酬率 LH}9&FfjU
A (19)accounting reference date 会计参照日 F{QOu0$cA4
A (20)accounting reference period 会计参照期间 I74Rw*fB
A (21)accrual concept 应计概念
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A (22)accrual expenses 应计费用 'hWA&Xx+
A (23)acid test ration 速动比率(酸性测试比率) 8a@k6OZ
A (24)acquisition 购置 4 a&8G
A (25)acquisition accounting 收购会计 _#v"sGmN
A (26)activity based accounting 作业基础成本计算 bh5P98
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A (27)adjusting events 调整事项 &+(D< U
A (28)administrative expenses 行政管理费 #J3}H
A (29)advice note 发货通知 dZIbajs'
A (30)amortization 摊销 #wT6IU1
A (31)analytical review 分析性检查 f*"T]AX0
A (32)annual equivalent cost 年度等量成本法 OA6i/3 #8
A (33)annual report and accounts 年度报告和报表 2!
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A (34)appraisal cost 检验成本 CV^%'HIs?+
A (35)appropriation account 盈余分配账户 oV['%Z'
A (36)articles of association 公司章程细则 0+qC_ISns
A (37)assets 资产 H-&27?s^
A (38)assets cover 资产保障 %E#Ubm
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A (39)asset value per share 每股资产价值 -3?
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A (40)associated company 联营公司 W+u,[_
A (41)attainable standard 可达标准 451.VI}MR
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A (42)attributable profit 可归属利润 oL R/\Y(
A (43)audit 审计 OESKLjFt
A (44)audit report 审计报告 S?`0,F
A (45)auditing standards 审计准则 l=T;hk
A (46)authorized share capital 额定股本 t\QLj&h}E
A (47)available hours 可用小时 V&ETt.91Ft
A (48)avoidable costs 可避免成本 ?mC'ZYQI
B (49)back-to-back loan 易币贷款 $ S3b<
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B (50)backflush accounting 倒退成本计算 tboQn~&4
B (51)bad debts 坏帐 b'SP,}s5"
B (52)bad debts ratio 坏帐比率 &0[L2x}7
B (53)bank charges 银行手续费 `Rq|*:LV
B (54)bank overdraft 银行透支 Hc<@T_h+2
B (55)bank reconciliation 银行存款调节表 EpR n,[
B (56)bank statement 银行对账单 mE{QT ZS
B (57)bankruptcy 破产 -Wmb
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B (58)basis of apportionment 分摊基础 KC; o
B (59)batch 批量 )YwEl72c
B (60)batch costing 分批成本计算 Bca$%3M
B (61)beta factor B(市场)风险因素 h*JN0O<b
B (62)bill 账单 x.t&NP^V)
B (63)bill of exchange 汇票 NL
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B (64)bill of landing 提单 NTZ3Np`
B (65)bill of materials 用料预计单 E<! L^A
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B (66)bill payable 应付票据 ^J-Xy\X
B (67)bill receivable 应收票据 [~|k;\2 +
B (68)bin card 存货记录卡 6J JA"] `
B (69)bonus 红利 uUHWTyoO
B (70)book-keeping 薄记 8;"%x|iBoL
B (71)Boston classification 波士顿分类 D9P,[:
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B (72)breakeven chart 保本图 ,KM%/;1Dm
B (73)breakeven point 保本点 b
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B (74)breaking-down time 复位时间 19(x$=:
B (75)budget 预算 E Lq1
B (76)budget center 预算中心 bG"FN/vg
B (77)budget cost allowance 预算成本折让 `Nvhp]E
B (78)budget manual 预算手册 8Vn
B (79)budget period 预算期间 1TA!9cz0Z
B (80)budgetary control 预算控制 Yz[Rl
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B (81)budgeted capacity 预算生产能力 &