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注会《审计》英语常用词汇 EiWsVic[
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1.audit 审计 ,)7y?*D}
2.attestation 鉴证 FW--|X]8
3.credibility 可信赖程度 >.f'_2#Z&
4.audit of financial statements 财务报表审计 =6LF_=}
5.agreed-upon procedures 执行商定程序 0X[uXf
6.high levels of assurance 高水平保证 ?_Y2'O
7.compilation 编制 p}O[A`
8.reliability 可靠性 hTK6N
9.relevance 相关性 %SlF7$
10.professional skepticism 职业谨慎 ;Zow C#j
11.objectivity 客观性 ]J>{ZL
12. professional competence 专业胜任能力 w@"l0gm+u[
13.Senior/CPA-in-charge 项目经理 K1*]6x,
14.audit engagement letter 业务约定书 $g+q;Y~i0
15.recurring audit 连续审计 qJf=f3
16.the client 委托人 {|ChwM\x
17.change CPA 更换注册会计师 %_%
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18.the existing CPA 现任注册会计师 76r RF
19.the successor CPA 后任注册会计师 t~@~XI5
20.the preceding CPA前任注册会计师 O[/l';i
21.issue the audit report 出具审计报告 ;E]^7T
22.expert 专家 K~ShV
23.the board of directors 董事会 F9 q9BH
24.knowledge of the entity‘ s business 了解被审计单位情况 Ec;{N
25.assess material misstatement risks评估重大错报风险 l&4+v.zr
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I-?Dil3
27.a general knowledge of —— 初步了解―――的情况 [W{WfJ-HwG
28.a more knowledge of—— 进一步了解的情况 vgvJ6$#
29.the prior year‘s working papers 以前年度工作底稿 $MB/j6#j
30.minutes of meeting 会议纪要 $wx)/t<
31.business risks 经营风险 6e.?L
32.appropriateness 适当性 {Mx3G*hr
33.accounting estimate 会计估计 3ZEV*=+T5
34.management representations 管理层声明 .S=^)
35.going concern assumption 持续经营假设 @ATJ|5.gr
36.audit plan 审计计划 &]mZp&
37.significant audit areas 重点审计领域 `(@}O?w!1
38.error 错误 $X%'je
39.fraud舞弊 3A>Bnb
40.modified or additional procedures 修改或追加审计程序 b9gezXAcd
41.misappropriation of assets 侵占资产 }"CX`
42.transactions without substance 虚假交易 +Ip
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43.unusual pressures 异常压力 [h^>Iq
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44.the suspected noncompliance 涉嫌存在违法行为 lyY
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45.materialiy 重要性 ~KF>Jow?Y
46.exceed the materiality level 超过重要性水平 bQFMg41*w7
47.approach the materiality level 接近重要性水平 X[Q:c4'
48.an acceptably low level 可接受水平 f R?Xq@c
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 [TFd|ywn
50.misstatements or omissions 错报或漏报 drc]"6 k
51.aggregate 总计 O)E8'Oe"Q
52.subsequent events 期后事项 c
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53.adjust the financial statements 调整财务报表 |0e7<[
54.perform additional audit procedures 实施追加的审计程序 8Q2qroT
55.audit risk 审计风险 =Pu;wx9
56.detection risk 检查风险 i^zncDMA
57.inappropriate audit opinion 不适当的审计意见 VkChRzhC
58.material misstatement 重大的错报 '**dD2
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59.tolerable misstatement 可容忍错报 h
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60.the acceptable level of detection risk 可接受的检查风险 +>uiI4g
61.assessed level of material misstatement risk 重大错报风险的评估水平 ;@R=CQ6
62.simall business 小规模企业 _R 6+bB$
63.accounting system 会计系统 Sb;=YW
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64.test of control 控制测试 eXdE?j
65.walk-through test 穿行测试 fi.[a8w:W
66.communication 沟通 WFTXSHcG
67.flow chart 流程图 #uzp
68.reperformance of internal control 重新执行 HpX ;:/I
69.audit evidence 审计证据 }KZt7)
70.substantive procedures 实质性程序 5RysN=czA
71.assertions 认定 I}S~,4
72.esistence 存在 )* \N[zm
73.occurrence 发生 #OT8_D
74.completeness 完整性 6|-V{
75.rights and obligations 权利和义务 6?C|pO
76.valuation and allocation 计价和分摊 2Vn~o_ga
77.cutoff 截止 SZhW)0
78.accuracy 准确性 O^+H:Y|
79.classification 分类 x #Um`
80.inspection 检查
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81.supervision of counting 监盘 }+{?
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82.observation 观察 sOY+X
83.confirmation 函证 #S*`7MvM
84.computation 计算 3?+CP-T-j
85.analytical procedures 分析程序 (&)PlIi7
86.vouch 核对 &Oih#I
87.trace 追查 /#C}1emK
88.audit sampling 审计抽样 OrJuE[R.
89.error 误差 T|o ]8z
90.expected error 预期误差 v,VCbmc
91.population 总体 \[57Dmo
92.sampling risk 抽样风险 'Cv>V"X: `
93.non- sampling risk 非抽样风险 KT>eE
94.sampling unit 抽样单位 %]m/fo4b
95.statistical sampling 统计抽样 ~.*G%TW &V
96.tolerable error 可容忍误差 KDX1_r=Y
97.the risk of under reliance 信赖不足风险 +p
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98.the risk of over reliance 信赖过度风险 P~H?[
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99.the risk of incorrect rejection 误拒风险 >$RQ
100. the risk of incorrect acceptance 误受风险 ,_N+t:*#0
101.working trial balance 试算平衡表 Ddr.kXIpo
102.index and cross-referencing 索引和交叉索引 Sz_{ #-
103.cash receipt 现金收入 pr) `7VuKp
104.cash disbursement 现金支出 '=Z]mi/aw
105.bank statement 银行对账单 \Xr
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106.bank reconciliation 银行存款余额调节表 }^@Q9<P^E
107.balance sheet date 资产负债表日
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108.net realizable value 可变现净值 WE*L=_zDS
109.storeroom 仓库 Wz%b,!
110.sale invoice 销售发票 $Sx(vq6(
111.price list 价目表 !*tV[0i2
112.positive confirmation request 积极式询证函 Jx jP'8
113.negative confirmation request 消极式询证函 0eP ]
114.purchase requisition 请购单 `Q@w*ta)
115.receiving report 验收报告 p";5J+?(
116.gross margin 毛利 <*/IV<
117.manufacturing overhead 制造费用 _-M27^\vV
118.material requisition 领料单 {PTB]D'
119.inventory-taking 存货盘点 b:M1P&R
120.bond certificate 债券 <0w"$.K#3
121.stock certificate 股票 +}.~"
122.audit report 审计报告 w1&\heSQ
123.entity 被审计单位 wOLDHg_
124.addressee of the audit report 审计报告的收件人 RnaxRnXVR
125.unqualified opinion 无保留意见 F+m%PVW:
126.qualified opinion 保留意见 C+m%_6<
127.disclaimer of opinion 无法表示意见 _&wrA3@/L
128.adverse opinion 否定意见 RXD*;B$v
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A (1)ABC 作业基础成本计算 /FthT
A (2)absorbed overhead 已吸收制造费用 +QZ}c@'r
A (3)absorption costing 吸收成本计算 !2o1c
A (4)account 账户,报表 @CTSvTt$
A (5)accounting postulate 会计假设 )/y7Fh
A (6)accounting series release 会计公告文件 cs]h+yE
A (7)accounting valuation 会计计价 wwuM!Z+
A (8)account sale 承销清单 0aRHXc2<
A (9)accountability concept 经营责任概念 s;ivoGe}
A (10)accountancy 会计职业 -`8pahI
A (11)accountant 会计师 '-l.2IUyT
A (12)accounting 会计 g!\H^d4
A (13)agency cost 代理成本 vmj'X>Q
A (14)accounting bases 会计基础 3n!f'" T
A (15)accounting manual 会计手册 ;(3!#4`q(]
A (16)accounting period 会计期间 sOyL
A (17)accounting policies 会计方针 Img$D*BM
A (18)accounting rate of return 会计报酬率 wU5.t-
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A (19)accounting reference date 会计参照日 cp)BPg
A (20)accounting reference period 会计参照期间 z%Eok
A (21)accrual concept 应计概念 gr^TL1(
A (22)accrual expenses 应计费用 j6: jN-z
A (23)acid test ration 速动比率(酸性测试比率) $VxKv7:
A (24)acquisition 购置 [2P6XoI#
A (25)acquisition accounting 收购会计 DuMzK%
A (26)activity based accounting 作业基础成本计算 ZamOYkRX
A (27)adjusting events 调整事项 ib\_
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A (28)administrative expenses 行政管理费 B6 yTD7
A (29)advice note 发货通知 6KRC_-
A (30)amortization 摊销 `6:B0-r
A (31)analytical review 分析性检查 ^7SE2Zi
A (32)annual equivalent cost 年度等量成本法 SYd6D@^2j
A (33)annual report and accounts 年度报告和报表 67g"8R#.V
A (34)appraisal cost 检验成本 KSAE!+
A (35)appropriation account 盈余分配账户 S
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A (36)articles of association 公司章程细则 w$DHMpW'
A (37)assets 资产 mz|p=[lR|
A (38)assets cover 资产保障 #I"s{*
A (39)asset value per share 每股资产价值 -hY@r 7y
A (40)associated company 联营公司 /U
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A (41)attainable standard 可达标准 ,(A
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A (42)attributable profit 可归属利润 |E9'ii&?B
A (43)audit 审计 oMNSQMlI
A (44)audit report 审计报告 8CUlE-R5
A (45)auditing standards 审计准则 ^m/7TwD
A (46)authorized share capital 额定股本 fgoLN\
A (47)available hours 可用小时 .]e_je_
A (48)avoidable costs 可避免成本 >/4N :=.h
B (49)back-to-back loan 易币贷款 v{X<6^g
B (50)backflush accounting 倒退成本计算 }0IeKpu5
B (51)bad debts 坏帐 :2.<JUDM
B (52)bad debts ratio 坏帐比率 !<3!ORFO
B (53)bank charges 银行手续费 U0;pl2
B (54)bank overdraft 银行透支 ni85Ne$
B (55)bank reconciliation 银行存款调节表 \c}pzBFd
B (56)bank statement 银行对账单 WDi2m"
B (57)bankruptcy 破产 PbnAY{J
B (58)basis of apportionment 分摊基础 U,K=(I7OBX
B (59)batch 批量 \^
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B (60)batch costing 分批成本计算 I.[Lv7U-
B (61)beta factor B(市场)风险因素 v`@NwH<r
B (62)bill 账单 Sh2BU3
B (63)bill of exchange 汇票 h343$,))u
B (64)bill of landing 提单 1,(WS
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B (65)bill of materials 用料预计单 K3iQ/j~a q
B (66)bill payable 应付票据 E&N~h|CL
B (67)bill receivable 应收票据 E/zclD5S
B (68)bin card 存货记录卡 3r
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B (69)bonus 红利 suS[P?4
B (70)book-keeping 薄记 I
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B (71)Boston classification 波士顿分类 -wT!g;v;%
B (72)breakeven chart 保本图 $XI.`L *g
B (73)breakeven point 保本点 [MuZ
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B (74)breaking-down time 复位时间 e%lxRN"b
B (75)budget 预算 u].7+{
B (76)budget center 预算中心 !FwNq'Q8$
B (77)budget cost allowance 预算成本折让 D94bq_2}
B (78)budget manual 预算手册 H:)_;k
B (79)budget period 预算期间 guG&3{&\s
B (80)budgetary control 预算控制 JW!.+
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B (81)budgeted capacity 预算生产能力 -xG6J.S
B (82)burden 制造费用 Eq%f`Qg+1E
B (83)business center 经营中心 L~%7
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B (84)business entity 营业个体 &f}w&k2yj
B (85)business unit 经营单位 P{x6e/
B (86)buy-out management 管理性购买产权 "BVp37m;?
B (87)by-product 副产品 fD lo
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C (88)called-up share capital 催缴股本 -p?&vQDo`
C (89)capacity 生产能力 l/,la]!T
C (90)capacity ratios 生产能力比率 ,5x#o
C (91)capital 资本 9Z2 1|5
C (92)capital assets pricing model资本资产计价模式 HB{'MBs
C (93)capital commitment 承诺资本 bZ_TW9mq
C (94)capital employed 已运用的资本 tY>Zy1hlI
C (95)capital expenditure 资本支出 $
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C (96)capital expenditureauthorization 资本支出核准 zu.B>INe
C (97)capital expenditure control 资本支出控制 e=nvm'[h
C (98)capital expenditure proposal资本支出申请 Q:|W/R
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C (99)capital funding planning 资本基金筹集计划 3FtL<7B'.
C (100)capital gain 资本收益 Vm[F~2+HX
C (101)capital investment appraisal资本投资评估 )tKSooW
C (102)capital maintenance 资本保全 `yP`5a/
C (103)capital resource planning 资本资源计划 _ !E&