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注会《审计》英语常用词汇 wf &Jd:)4t
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1.audit 审计 ! K_<hNG&
2.attestation 鉴证 K"&^/[vMB
3.credibility 可信赖程度 /fQ}Ls\
4.audit of financial statements 财务报表审计 >cg)NqD
5.agreed-upon procedures 执行商定程序 &1?6Q_p6c
6.high levels of assurance 高水平保证 t|hc`|
7.compilation 编制 F",TP,X
8.reliability 可靠性 -mn/Yv
9.relevance 相关性 *|<~IQg
10.professional skepticism 职业谨慎 w0lgB%97p
11.objectivity 客观性 `JpFqZ'58
12. professional competence 专业胜任能力 w6)Q5H53)
13.Senior/CPA-in-charge 项目经理 >]xW{71F@
14.audit engagement letter 业务约定书 R=&-nC5e
15.recurring audit 连续审计 !{+.)%d'g
16.the client 委托人 x[Hx.G}5+
17.change CPA 更换注册会计师 0t}v@-abU
18.the existing CPA 现任注册会计师 8q9ATB-^>
19.the successor CPA 后任注册会计师 U]_WX(4 @
20.the preceding CPA前任注册会计师 19c_=$mV
21.issue the audit report 出具审计报告 bgKC^Q/F
22.expert 专家 (GC5r#AnS
23.the board of directors 董事会
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24.knowledge of the entity‘ s business 了解被审计单位情况 L jTSu9I>
25.assess material misstatement risks评估重大错报风险 :vzIc3~c:`
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 &Tj7qlP\
27.a general knowledge of —— 初步了解―――的情况 hf0(!C*
28.a more knowledge of—— 进一步了解的情况 cL~WDW/
29.the prior year‘s working papers 以前年度工作底稿 qto
zMa
30.minutes of meeting 会议纪要 Wf"GA i
31.business risks 经营风险 Q"nw.FjUG
32.appropriateness 适当性 >1;jBx>Qy%
33.accounting estimate 会计估计 lS7L|
34.management representations 管理层声明 9_iwikD
35.going concern assumption 持续经营假设 [fV"tf;
36.audit plan 审计计划 \k`9s
q
37.significant audit areas 重点审计领域 -N wic|
38.error 错误 VPuR4p.
39.fraud舞弊 {wj%WSQj/y
40.modified or additional procedures 修改或追加审计程序 ( $2M"n
41.misappropriation of assets 侵占资产 eOF*|9
42.transactions without substance 虚假交易 3Il._]#
43.unusual pressures 异常压力 $p4e8j[EJ
44.the suspected noncompliance 涉嫌存在违法行为 3nc\6v%
45.materialiy 重要性 KV|D]}
46.exceed the materiality level 超过重要性水平 #$-?[c$>
47.approach the materiality level 接近重要性水平 #k|f>D4
48.an acceptably low level 可接受水平 b @0=&4
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /.CS6W^z
50.misstatements or omissions 错报或漏报 TK[[6IB
51.aggregate 总计 f$kbb6juL
52.subsequent events 期后事项 G?=&\fg_:
53.adjust the financial statements 调整财务报表 D"$Y, d
54.perform additional audit procedures 实施追加的审计程序 W&R67ff|
55.audit risk 审计风险 n7K%lj-.P
56.detection risk 检查风险 9T5 F0?qd
57.inappropriate audit opinion 不适当的审计意见 )UF'y{K}
58.material misstatement 重大的错报 Fpn*]x
59.tolerable misstatement 可容忍错报 M9BEG6E9
60.the acceptable level of detection risk 可接受的检查风险 ^uN[rHZ*u
61.assessed level of material misstatement risk 重大错报风险的评估水平 +h+ 7Q'k
62.simall business 小规模企业 .'_}:~
63.accounting system 会计系统 amC)t8L?
64.test of control 控制测试 U&u6356
65.walk-through test 穿行测试 ?HZ^V
66.communication 沟通 .R"VLE|
67.flow chart 流程图 Y
z&!0Hfd
68.reperformance of internal control 重新执行 WQ[nK5#
69.audit evidence 审计证据 b~:)d>s8wY
70.substantive procedures 实质性程序 oxN5:)
71.assertions 认定 c1s&
72.esistence 存在 av|T|J/(
73.occurrence 发生 Kc2y
74.completeness 完整性 ~5%3]
75.rights and obligations 权利和义务 =RD>#' sUK
76.valuation and allocation 计价和分摊 U'(zKqC
77.cutoff 截止 ox&?`DO
78.accuracy 准确性 9?O8j1F
79.classification 分类 M(K7xx+G
80.inspection 检查 LOcZadr
81.supervision of counting 监盘 p|A ?F0
82.observation 观察 i]?
Eq?k
83.confirmation 函证 0Atha>w^o~
84.computation 计算 DGb1_2ZQ
85.analytical procedures 分析程序 3mAiz q3
86.vouch 核对 (1^;l;7H
87.trace 追查 m!w|~Rk
88.audit sampling 审计抽样 76@W:L*J$J
89.error 误差 MooH`2Fd
90.expected error 预期误差 -"JmQ Fha
91.population 总体 gFHBIN;u
92.sampling risk 抽样风险 Bt}90#
93.non- sampling risk 非抽样风险 d[,Rgdd@I
94.sampling unit 抽样单位 =dA]nM
95.statistical sampling 统计抽样 >zX^*T#
96.tolerable error 可容忍误差 X5/fy"g&
97.the risk of under reliance 信赖不足风险 )G^k$j
98.the risk of over reliance 信赖过度风险 eg}g}a
99.the risk of incorrect rejection 误拒风险 ~&T U
100. the risk of incorrect acceptance 误受风险 tyW}=xs
101.working trial balance 试算平衡表 Y=G`~2Pr=
102.index and cross-referencing 索引和交叉索引 ]goJ- &
103.cash receipt 现金收入 HYGd
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104.cash disbursement 现金支出 |rk.t g9
105.bank statement 银行对账单 Qw2-Vv4!"
106.bank reconciliation 银行存款余额调节表 *`u|1}h|
107.balance sheet date 资产负债表日 P8By~f32_
108.net realizable value 可变现净值 4Xa]yA =
109.storeroom 仓库 sU&v
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110.sale invoice 销售发票
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111.price list 价目表 JZ-@za6u
112.positive confirmation request 积极式询证函 erUK;+2g
113.negative confirmation request 消极式询证函 r1-MO`6
114.purchase requisition 请购单 :E6*m\X!3
115.receiving report 验收报告 I1':&l^O
116.gross margin 毛利 <#?dPDMG.*
117.manufacturing overhead 制造费用 z/4<x?}+hE
118.material requisition 领料单 0~RD@>]
119.inventory-taking 存货盘点 [>a3` 0M
120.bond certificate 债券 >JE+g[$@
121.stock certificate 股票 N ~=PecQ
122.audit report 审计报告 "zY~*3d
123.entity 被审计单位 *|W](id7e
124.addressee of the audit report 审计报告的收件人 ;a1DIUm'
125.unqualified opinion 无保留意见 l3 F$5n
126.qualified opinion 保留意见 P7=`P
127.disclaimer of opinion 无法表示意见 0{
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128.adverse opinion 否定意见 :s_.K'4?a
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A (1)ABC 作业基础成本计算 H%Vf$1/TF
A (2)absorbed overhead 已吸收制造费用 )u{]rb[
A (3)absorption costing 吸收成本计算 W[Q<# Ju
A (4)account 账户,报表 "i#g [x
A (5)accounting postulate 会计假设 &t<gK
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A (6)accounting series release 会计公告文件 o5&b'WUJ=
A (7)accounting valuation 会计计价 DmuQE~DV
A (8)account sale 承销清单 zCo$YP#5_
A (9)accountability concept 经营责任概念 WM|G/'q
A (10)accountancy 会计职业 k-n`R)p:
A (11)accountant 会计师 3GE;:;8B
A (12)accounting 会计 oH0g>E;
A (13)agency cost 代理成本 DVhBZ!u9
A (14)accounting bases 会计基础 =Mwuhk|*
A (15)accounting manual 会计手册 S
JP3mq/^K
A (16)accounting period 会计期间 X:Wd%CHP
A (17)accounting policies 会计方针 lmHQ"z 3G
A (18)accounting rate of return 会计报酬率 KO8{eT9d
A (19)accounting reference date 会计参照日 *Oy*
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A (20)accounting reference period 会计参照期间 ";7N$hWE
A (21)accrual concept 应计概念 Cn5"zDK$
A (22)accrual expenses 应计费用 lq_UCCnv5
A (23)acid test ration 速动比率(酸性测试比率) auAz>6L
A (24)acquisition 购置 6~0kb_td
A (25)acquisition accounting 收购会计 zuN(~>YH
A (26)activity based accounting 作业基础成本计算 9yTdbpY
A (27)adjusting events 调整事项 ;303fS
A (28)administrative expenses 行政管理费 .^9khKJ;
A (29)advice note 发货通知 G?Gf,{#K
A (30)amortization 摊销 9HFEp-"
A (31)analytical review 分析性检查 T.I'c6|
A (32)annual equivalent cost 年度等量成本法 &PV%=/-J
A (33)annual report and accounts 年度报告和报表 $Xt""mlQ
A (34)appraisal cost 检验成本 MMKN^a"GA
A (35)appropriation account 盈余分配账户
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A (36)articles of association 公司章程细则 AFL'Ox]0
A (37)assets 资产 ;
k.@=
A (38)assets cover 资产保障 x1g-@{8]j
A (39)asset value per share 每股资产价值 )=}qAVO8
A (40)associated company 联营公司 FNraof @Oy
A (41)attainable standard 可达标准 4Us,DS_/
8Pd
9&/Y
A (42)attributable profit 可归属利润 dh6kj-^;Cf
A (43)audit 审计 `+< ^Svou
A (44)audit report 审计报告 ?Ybq]J\q
A (45)auditing standards 审计准则 jq]5Y^e
A (46)authorized share capital 额定股本 zdPJ>PNU
A (47)available hours 可用小时 RICm$,
A (48)avoidable costs 可避免成本 \e4AxLP
B (49)back-to-back loan 易币贷款 w?u3e+
B (50)backflush accounting 倒退成本计算 s'N <
B (51)bad debts 坏帐 [7PC\
B (52)bad debts ratio 坏帐比率 AlDp+"|
B (53)bank charges 银行手续费 6;Z`9PGp
B (54)bank overdraft 银行透支 ef7 U7
B (55)bank reconciliation 银行存款调节表 0/]h"5H3
B (56)bank statement 银行对账单 EMe1!)
B (57)bankruptcy 破产 )=gU~UV
B (58)basis of apportionment 分摊基础 y7h^_D+Ce
B (59)batch 批量 7{M&9| aK
B (60)batch costing 分批成本计算 "__)RHH:8
B (61)beta factor B(市场)风险因素 vde!k_,wZ
B (62)bill 账单 $}b)EMMM
B (63)bill of exchange 汇票 u=L Dfn
B (64)bill of landing 提单 ^C~_}/cZ
B (65)bill of materials 用料预计单 F;`c0ja]
B (66)bill payable 应付票据 HTiLA%%6
B (67)bill receivable 应收票据 +`"Tn`O
B (68)bin card 存货记录卡 ]SAY\;,_
B (69)bonus 红利 ML|?H1m>
B (70)book-keeping 薄记 B2$cY;LH
B (71)Boston classification 波士顿分类 dr"$@
B (72)breakeven chart 保本图 ?;UR9f|!
B (73)breakeven point 保本点
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B (74)breaking-down time 复位时间 c oZK
B (75)budget 预算 q90RTX'CY
B (76)budget center 预算中心 XgVhb<l_
B (77)budget cost allowance 预算成本折让 whw+
B (78)budget manual 预算手册 7&
P70DO
B (79)budget period 预算期间 b/oNQQM#Dk
B (80)budgetary control 预算控制 NL|c
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B (81)budgeted capacity 预算生产能力 Pw]+6
B (82)burden 制造费用 3r[F1z2B
B (83)business center 经营中心 a(yWIgD\\
B (84)business entity 营业个体 go=xx.WJ
B (85)business unit 经营单位 #w5%^HwO
B (86)buy-out management 管理性购买产权 *"_W1}^
B (87)by-product 副产品 KAE %Wwjr
C (88)called-up share capital 催缴股本 k1g-%DB
C (89)capacity 生产能力 Kp7)my
C (90)capacity ratios 生产能力比率 =pmG.>Si
C (91)capital 资本 !.# g
C (92)capital assets pricing model资本资产计价模式 JT<JS6vw#
C (93)capital commitment 承诺资本 8*?H~q~
C (94)capital employed 已运用的资本 %$b}o7U"s
C (95)capital expenditure 资本支出 k
t!@}QP
C (96)capital expenditureauthorization 资本支出核准 bYQ@!
C (97)capital expenditure control 资本支出控制 JDa_;bqL
C (98)capital expenditure proposal资本支出申请 on8$Kc
C (99)capital funding planning 资本基金筹集计划 '-f` 5 X
C (100)capital gain 资本收益 t5b cQ@Y
C (101)capital investment appraisal资本投资评估 pheu4
8/f
C (102)capital maintenance 资本保全 l{3zlXk3z
C (103)capital resource planning 资本资源计划 =ePwGm1:c
C (104)capital surplus 资本盈余 !Y|xu07
C (105)capital turnover 资本周转率 .%J<zqk-
C (106)card 记录卡 +|GHbwvp
C (107)cash 现金 v h)CB8
C (108)cash account 现金账户 89 m.,
C (109)cash book 现金账薄 v0&D