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注会《审计》英语常用词汇 A}VYb
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1.audit 审计 m6n!rRQ^U
2.attestation 鉴证 6j9)/ HP
3.credibility 可信赖程度 pK&I^r
4.audit of financial statements 财务报表审计 Sfjje4R
5.agreed-upon procedures 执行商定程序 woOy*)@
6.high levels of assurance 高水平保证 =_TaA(79
7.compilation 编制 d5 j_6X
8.reliability 可靠性 v> z@
9.relevance 相关性 Q=cQLf;/'
10.professional skepticism 职业谨慎 U]4pA#*{|
11.objectivity 客观性 RuRt0Sd3
12. professional competence 专业胜任能力 `k{& /]
13.Senior/CPA-in-charge 项目经理 /X8<C=}
14.audit engagement letter 业务约定书 <9A@`_';Aq
15.recurring audit 连续审计 wzWbB2Mb5
16.the client 委托人 <fO4{k*&
17.change CPA 更换注册会计师 yubSj*
18.the existing CPA 现任注册会计师 tykB.2f
19.the successor CPA 后任注册会计师 ||B;o-
20.the preceding CPA前任注册会计师 l5t2\Fl
21.issue the audit report 出具审计报告 $ChK]v
6C
22.expert 专家 9h,u6e
23.the board of directors 董事会 OyG"1F
24.knowledge of the entity‘ s business 了解被审计单位情况 9ptFG]lZ
25.assess material misstatement risks评估重大错报风险 QL7>;t;
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 (&\aA 0-}H
27.a general knowledge of —— 初步了解―――的情况 c9Es%@]
28.a more knowledge of—— 进一步了解的情况 ~|+zJ5
29.the prior year‘s working papers 以前年度工作底稿 ]gb=
30.minutes of meeting 会议纪要 LJzH"K[Gg6
31.business risks 经营风险 adEJk
32.appropriateness 适当性 hq>Csj=
=@
33.accounting estimate 会计估计 rw%l*xgX
34.management representations 管理层声明 ~[PKcEX
35.going concern assumption 持续经营假设 [THG4582oB
36.audit plan 审计计划 6gO9 MQY
37.significant audit areas 重点审计领域 ^(x^6d
38.error 错误 e_3CSx8Cc
39.fraud舞弊 _O:WG&a6
40.modified or additional procedures 修改或追加审计程序 +{`yeZ9S
41.misappropriation of assets 侵占资产 wwd'0P`/
42.transactions without substance 虚假交易 TW&DFKK`
43.unusual pressures 异常压力 =v6*|
44.the suspected noncompliance 涉嫌存在违法行为 uV6g[J
45.materialiy 重要性 b
B
46.exceed the materiality level 超过重要性水平 N]/!mo?
47.approach the materiality level 接近重要性水平 {==pZpyyh
48.an acceptably low level 可接受水平 mXWTm%'[
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 P1zK2sL_
50.misstatements or omissions 错报或漏报 pa
.K-e)Mu
51.aggregate 总计 Bo_ym36N
52.subsequent events 期后事项 wzcai
0y*
53.adjust the financial statements 调整财务报表 x<(b|2qf
54.perform additional audit procedures 实施追加的审计程序 S4NL "m
55.audit risk 审计风险 *iXe^ <6v
56.detection risk 检查风险 g9h(sLSF
57.inappropriate audit opinion 不适当的审计意见 !|wzf+
V
58.material misstatement 重大的错报 *=F(KZ
59.tolerable misstatement 可容忍错报 5t:8.%<UK
60.the acceptable level of detection risk 可接受的检查风险 Al"3 kRJJ
61.assessed level of material misstatement risk 重大错报风险的评估水平 > 6CV4 L
62.simall business 小规模企业 v@
C,RP9
63.accounting system 会计系统 ilLBCS}
64.test of control 控制测试 YrI|gz)
65.walk-through test 穿行测试 m7]hJ,0
66.communication 沟通 >%b\yl%0
67.flow chart 流程图 ;1AG3P'
68.reperformance of internal control 重新执行 A]`:VC=IU
69.audit evidence 审计证据 P1kB>"bR
70.substantive procedures 实质性程序 J@"utY6N
71.assertions 认定 Y0uvT7+[hi
72.esistence 存在 H.
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73.occurrence 发生 &&8'0.M{
74.completeness 完整性 Jcf"#u-Q/
75.rights and obligations 权利和义务 =J'P.
76.valuation and allocation 计价和分摊 T8J4C=?/
77.cutoff 截止 9>
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78.accuracy 准确性 }6zbT-i
79.classification 分类 h,t|V}Wb
80.inspection 检查 1hQN8!: <
81.supervision of counting 监盘 F}?<v8#z0
82.observation 观察 NC23Z0y
83.confirmation 函证 q%3<Juq~$
84.computation 计算 (yrh=6=z
85.analytical procedures 分析程序 ks(SjEF
86.vouch 核对 ('k<XOi
87.trace 追查 cA`4:gp
88.audit sampling 审计抽样 f_mhD dq
89.error 误差 R'K/t|MC
90.expected error 预期误差
Se^^E.Z,W
91.population 总体 s&PM,BFf
92.sampling risk 抽样风险 8QgA@y"
93.non- sampling risk 非抽样风险 !AHAS
94.sampling unit 抽样单位 BR_TykP
95.statistical sampling 统计抽样 BNm4k7
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96.tolerable error 可容忍误差 %HuyK
97.the risk of under reliance 信赖不足风险 |^n3{m
98.the risk of over reliance 信赖过度风险 i2,U,>.
99.the risk of incorrect rejection 误拒风险 a' FN 3
100. the risk of incorrect acceptance 误受风险 y=N"=Z
101.working trial balance 试算平衡表 OKue" p
102.index and cross-referencing 索引和交叉索引 ?Hz2-Cn
103.cash receipt 现金收入 E)p9eU[#
104.cash disbursement 现金支出 f[~1<;|-
105.bank statement 银行对账单 Q\_{d0
0
106.bank reconciliation 银行存款余额调节表 5N/Lk>p1u
107.balance sheet date 资产负债表日 D0bnN1VP
108.net realizable value 可变现净值 =]>%t]
109.storeroom 仓库 Ww9;UP'G
110.sale invoice 销售发票 2ypIq
111.price list 价目表 Buc_9Kzw<+
112.positive confirmation request 积极式询证函
'ig, ATY
113.negative confirmation request 消极式询证函 htJuGfDx1
114.purchase requisition 请购单 YcM;S
115.receiving report 验收报告 b{[*N
116.gross margin 毛利 H[&@}v,L
117.manufacturing overhead 制造费用 )/t6" "
118.material requisition 领料单 [s6C
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119.inventory-taking 存货盘点 tai Vk4
120.bond certificate 债券 7XAvd-
121.stock certificate 股票 pa/9F[
122.audit report 审计报告 aq>?vti1D
123.entity 被审计单位 Lk,+Tfk"
124.addressee of the audit report 审计报告的收件人 e-6w8*!i
125.unqualified opinion 无保留意见 ocA]M=3~k
126.qualified opinion 保留意见 5G*II_j
127.disclaimer of opinion 无法表示意见 6SEltm(
128.adverse opinion 否定意见 [1Dm<G
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A (1)ABC 作业基础成本计算 )iE"Tl
A (2)absorbed overhead 已吸收制造费用 <4X
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A (3)absorption costing 吸收成本计算 R, 0Oq5
A (4)account 账户,报表 Z5)eREi=
A (5)accounting postulate 会计假设 Wr%7~y*K
A (6)accounting series release 会计公告文件 KFhG (
A (7)accounting valuation 会计计价 F8mC?fbK9
A (8)account sale 承销清单 d0UZ+ RR#
A (9)accountability concept 经营责任概念 Gp2!xKgm
A (10)accountancy 会计职业 }[=YU%[o:
A (11)accountant 会计师 bKz{wm%
A (12)accounting 会计 ;bjnL>eW
A (13)agency cost 代理成本 ^X?D#\
A (14)accounting bases 会计基础 F?]N8W
A (15)accounting manual 会计手册 7sV/_3H+
A (16)accounting period 会计期间 YMB~[]$V<
A (17)accounting policies 会计方针 #BJ\{"b_}z
A (18)accounting rate of return 会计报酬率
H!eh
J$[
A (19)accounting reference date 会计参照日 vOT*iax
0
A (20)accounting reference period 会计参照期间 x-Z^Q C
A (21)accrual concept 应计概念 C3"&sdLb$
A (22)accrual expenses 应计费用 R}%8s*
A (23)acid test ration 速动比率(酸性测试比率) L,M+sN
A (24)acquisition 购置 A~71i&
A (25)acquisition accounting 收购会计 ~
=.CTm]vf
A (26)activity based accounting 作业基础成本计算 qo;)X0N
A (27)adjusting events 调整事项 !#}>Hv^N
A (28)administrative expenses 行政管理费
P;U@y"s
A (29)advice note 发货通知 VXC4%
A (30)amortization 摊销 "'{OIP
A (31)analytical review 分析性检查 j$PI,`
A (32)annual equivalent cost 年度等量成本法 Y3oMh,
A (33)annual report and accounts 年度报告和报表 7'.s7&
'7
A (34)appraisal cost 检验成本 Rc9<^g`
A (35)appropriation account 盈余分配账户 /$
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A (36)articles of association 公司章程细则 uWc: jP
A (37)assets 资产 @PXXt#
A (38)assets cover 资产保障 >
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A (39)asset value per share 每股资产价值 Bw-s6MS
A (40)associated company 联营公司 "$@,n7k
A (41)attainable standard 可达标准 rO^xz7K^
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A (42)attributable profit 可归属利润 E+{5-[Zc*$
A (43)audit 审计 eP |)SU
A (44)audit report 审计报告 Oxa5Kfpa
A (45)auditing standards 审计准则 h$&rE@N|
A (46)authorized share capital 额定股本 ua#K>sur.
A (47)available hours 可用小时 VO -784I
A (48)avoidable costs 可避免成本 M&e8zS
B (49)back-to-back loan 易币贷款 Phlk1*1n
B (50)backflush accounting 倒退成本计算 qJ Gm8^b-
B (51)bad debts 坏帐 .<w)Bmh
B (52)bad debts ratio 坏帐比率 `o-*Tr
B (53)bank charges 银行手续费 Xw(3j)xQ
B (54)bank overdraft 银行透支 /
0\QL+^!
B (55)bank reconciliation 银行存款调节表 BE4\U_]a3
B (56)bank statement 银行对账单 6ZgNHARS
B (57)bankruptcy 破产 B9W/bJ6%
B (58)basis of apportionment 分摊基础
,%8$D-4#_
B (59)batch 批量 ^pw7o6}
B (60)batch costing 分批成本计算 f\'G`4e
B (61)beta factor B(市场)风险因素 04\Ta
B (62)bill 账单 8p,>y(o
B (63)bill of exchange 汇票 P#
bm uCOS
B (64)bill of landing 提单 k~|ZO/X@l%
B (65)bill of materials 用料预计单 T{HfP
B (66)bill payable 应付票据 uu@<&.r\C
B (67)bill receivable 应收票据 $i%HDt|
B (68)bin card 存货记录卡 RpeBm#E2
B (69)bonus 红利 /j
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B (70)book-keeping 薄记 3_U\VGm
B (71)Boston classification 波士顿分类 4k*qVOBa6R
B (72)breakeven chart 保本图 L8Dm9}
B (73)breakeven point 保本点 S)Mby
B (74)breaking-down time 复位时间 X|)Il8
B (75)budget 预算 /&6Q)
B (76)budget center 预算中心 wRi~Yb?
B (77)budget cost allowance 预算成本折让 kaC+I"4c
B (78)budget manual 预算手册 ZI
y(<0
B (79)budget period 预算期间 5~yQ>h
B (80)budgetary control 预算控制 ir+8:./6
B (81)budgeted capacity 预算生产能力 Bxt_a.LthH
B (82)burden 制造费用 Di])<V
B (83)business center 经营中心 QpJIDM/
B (84)business entity 营业个体 0STk)>3$-
B (85)business unit 经营单位 <G}m #
B (86)buy-out management 管理性购买产权 d3(+ztmG!
B (87)by-product 副产品 l]>!`'sJL
C (88)called-up share capital 催缴股本 VLx T"]f
C (89)capacity 生产能力 ULck
C (90)capacity ratios 生产能力比率 l3\9S#3-^
C (91)capital 资本 8_Jj+
C (92)capital assets pricing model资本资产计价模式 BArJ"t*/z
C (93)capital commitment 承诺资本 GJ>ypEWo
C (94)capital employed 已运用的资本 P;>!wU~
*
C (95)capital expenditure 资本支出 &gJW6<
C (96)capital expenditureauthorization 资本支出核准 `
U!(cDY
C (97)capital expenditure control 资本支出控制 w4aiI2KFq
C (98)capital expenditure proposal资本支出申请 k3/4Bt G/
C (99)capital funding planning 资本基金筹集计划 7s!AHyZ
C (100)capital gain 资本收益 WQTendS
C (101)capital investment appraisal资本投资评估 A` =]RJ
C (102)capital maintenance 资本保全 JkJhfFV
C (103)capital resource planning 资本资源计划 VAt>ji7c
C (104)capital surplus 资本盈余 dkETM,
C (105)capital turnover 资本周转率 g\qX7nIH?
C (106)card 记录卡 qjzZ}
C (107)cash 现金 R rxRa[{Z
C (108)cash account 现金账户 &!4(
0u
C (109)cash book 现金账薄 <G&WYk%u*
C (110)cash cow 金牛产品 XCV0.u|
C (111)cash flow 现金流量 @_(nd57oSs
C (112)cash discounted 现金贴现 c.\:peDk
C (113)cash flow budget 现金流量预算 Ho
MQt3C
C (114)cash flow statement 现金流量表 \2(MpB\_6!
C (115)cash ledger 现金分类账 tI
`w;e%HN
C (116)cash limit 现金限额 ]m RF[b$
C (117)CCA 现时成本会计 +$'e4EwqV
C (118)center 中心 ^sJ1 ^LT
C (119)changeover time 变更时间 E8+8{
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C (120)chartered entity 特许经济个体 Q-:Ah:/
C (121)cheque 支票 X3<SP
C (122)cheque register 支票登记薄 20n%o&kG]8
C (123)coin analysis 零钱分类 Qz'O{f
C (124)classification 分类 h=:*7>}
C (125)clock card 工时卡 bL+sN"Km
C (126)code 代码 l
DgzM3
C (127)commitment accounting 承诺确认会计 ;.L!%$0i#
C (128)common cost 共同成本 Ni&,g
C (129)company limited byguarantee 有限担保责任公司 <JG Yr 4V
C (130)company limited shares 股份有限公司 K~P76jAe$
C (131)competitive position 竞争能力状况 4
3}qaf[
C (132)concept 概念 bn5"dxV
C (133)conglomerate 跨行业企业
FW/6{tm
C (134)consistency concept 一致性概念 $4ka +nfU
C (135)consolidated accounts 合并报表 jBT*~DyN
z
C (136)consolidation accounting 合并会计 x/pC%25
C (137)consortium 财团 VOD1xWrb
C (138)contingency plan 应急计划
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C (139)contingent liabilities 或有负债 y>?k<