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注会《审计》英语常用词汇 UTH_^HAN#G
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1.audit 审计 '4#}e[e
2.attestation 鉴证 hBX!iukT|{
3.credibility 可信赖程度 `u&Zrdr,
4.audit of financial statements 财务报表审计 5qP:/*+
5.agreed-upon procedures 执行商定程序 E L9]QI
6.high levels of assurance 高水平保证 #: [<iSk
7.compilation 编制 8!Ww J
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8.reliability 可靠性 z21|Dhiw&
9.relevance 相关性 WV_.Tiy<
10.professional skepticism 职业谨慎 :d#VE-e
11.objectivity 客观性 &E=>Hj(dTG
12. professional competence 专业胜任能力 b8LLr;oQw
13.Senior/CPA-in-charge 项目经理 ikSt"}/hd
14.audit engagement letter 业务约定书 Aw5
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15.recurring audit 连续审计 t?'!$6
16.the client 委托人 C
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17.change CPA 更换注册会计师 p$3sME$L
18.the existing CPA 现任注册会计师 6'Worj
19.the successor CPA 后任注册会计师 z\%Ls
20.the preceding CPA前任注册会计师 dKxyA"@
21.issue the audit report 出具审计报告 &?yZv{
22.expert 专家 Ls] g
23.the board of directors 董事会 FK5<6n,U
24.knowledge of the entity‘ s business 了解被审计单位情况 ~"kb7Fxp
25.assess material misstatement risks评估重大错报风险 h9G RI
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 4s*ZS}]
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27.a general knowledge of —— 初步了解―――的情况 ,^ . 88<
28.a more knowledge of—— 进一步了解的情况 Nqa&_5"
29.the prior year‘s working papers 以前年度工作底稿 cZ2kYn8
30.minutes of meeting 会议纪要 L$E{ycn
31.business risks 经营风险 ZU%[guf
32.appropriateness 适当性
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33.accounting estimate 会计估计 ^>hW y D
34.management representations 管理层声明 zp%Cr.)$
35.going concern assumption 持续经营假设 cLsV`@J(k
36.audit plan 审计计划 0p}D(m2B
37.significant audit areas 重点审计领域 5E zw
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38.error 错误 5jgR4a*_v
39.fraud舞弊 VYk!k3qS
40.modified or additional procedures 修改或追加审计程序 rcC<Zat,|
41.misappropriation of assets 侵占资产 SX#
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42.transactions without substance 虚假交易 I
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43.unusual pressures 异常压力 !~rY1T~
44.the suspected noncompliance 涉嫌存在违法行为 ;CPr]avY
45.materialiy 重要性 2h1vVF3
46.exceed the materiality level 超过重要性水平 sWc*5Rt
47.approach the materiality level 接近重要性水平 &N\jG373
48.an acceptably low level 可接受水平 G'ei/Me6{
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 iCHOv {p.
50.misstatements or omissions 错报或漏报 +>{Y.`a;Jo
51.aggregate 总计 z;|A(*Y
52.subsequent events 期后事项 ;E3>ay6m8
53.adjust the financial statements 调整财务报表 :lPb.UCY
54.perform additional audit procedures 实施追加的审计程序 \Ani}qQ%|
55.audit risk 审计风险 ~^r29'3
56.detection risk 检查风险 sE Q=dcK
57.inappropriate audit opinion 不适当的审计意见 xgKdMW'%g:
58.material misstatement 重大的错报 rp!oO>F
59.tolerable misstatement 可容忍错报 {_ i\f ]L
60.the acceptable level of detection risk 可接受的检查风险 n O\"HLM
61.assessed level of material misstatement risk 重大错报风险的评估水平 z4jR[x,
62.simall business 小规模企业 JSCZ{vJ$
63.accounting system 会计系统 ,>0* @2
64.test of control 控制测试 (2^gVz=j
65.walk-through test 穿行测试 #AL=f'2=f
66.communication 沟通 6sx'S?Qa*
67.flow chart 流程图 8{^WY7.'
68.reperformance of internal control 重新执行 lTV'J?8!-a
69.audit evidence 审计证据 Tk:h@F|B.|
70.substantive procedures 实质性程序 C(#u[8
71.assertions 认定 |ZRagn30
72.esistence 存在 +RYls|f
73.occurrence 发生 hPUYyjXPB
74.completeness 完整性 (nlvl?\d
75.rights and obligations 权利和义务 7|$:=4
76.valuation and allocation 计价和分摊 WSp
77.cutoff 截止 =E.t`x=
78.accuracy 准确性 o:3dfO%nuM
79.classification 分类 `Nb[G)Xh
80.inspection 检查 e%@~MQ-
81.supervision of counting 监盘 b`~p.c%(
82.observation 观察 1p/3
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83.confirmation 函证 ZaV8qAsP
84.computation 计算 v*SEb~[
85.analytical procedures 分析程序 S||}nJ0
86.vouch 核对 rA5=dJ"I
87.trace 追查 2\jPv`Ia
88.audit sampling 审计抽样 iS
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89.error 误差 =/y]d<g
90.expected error 预期误差 w[S pw<Z
91.population 总体 YW_Q\|p]M
92.sampling risk 抽样风险 <UV1!2nv*
93.non- sampling risk 非抽样风险 *E/`KUG]
94.sampling unit 抽样单位 *n 6s.$p)%
95.statistical sampling 统计抽样 GVYBa_gx
96.tolerable error 可容忍误差 VC\ S'z
97.the risk of under reliance 信赖不足风险 ]
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98.the risk of over reliance 信赖过度风险 beRVD>T
99.the risk of incorrect rejection 误拒风险 Lvq>v0|
100. the risk of incorrect acceptance 误受风险 Y2ZT.l
101.working trial balance 试算平衡表 >*#1ZB_l
102.index and cross-referencing 索引和交叉索引 ,9}h
103.cash receipt 现金收入 %,6#2X nX%
104.cash disbursement 现金支出 3=FZ9>by
105.bank statement 银行对账单 K;>9ZZtl
106.bank reconciliation 银行存款余额调节表
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107.balance sheet date 资产负债表日 %l}D. ml
108.net realizable value 可变现净值
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109.storeroom 仓库 4'g;TI^
110.sale invoice 销售发票 F+,~v-
111.price list 价目表 oX S1QT`B
112.positive confirmation request 积极式询证函 6K-_pg]
113.negative confirmation request 消极式询证函 [E!o
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114.purchase requisition 请购单 G-xDN59K
115.receiving report 验收报告 dZ rAn
116.gross margin 毛利 ~sl{ |E
117.manufacturing overhead 制造费用 +*ZO&yJQ^<
118.material requisition 领料单 )vjh~ybZ
119.inventory-taking 存货盘点 <lw`
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120.bond certificate 债券 \>:CvTzF
121.stock certificate 股票 )}D'<^=#T
122.audit report 审计报告 )Dw,q~xgg0
123.entity 被审计单位 %Y<| ;0v
124.addressee of the audit report 审计报告的收件人 9[b<5Llt
125.unqualified opinion 无保留意见 }=gx#
126.qualified opinion 保留意见 4C<jdv_J
127.disclaimer of opinion 无法表示意见 6*B1 9+-
128.adverse opinion 否定意见 WQ[_hg|k
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A (1)ABC 作业基础成本计算 Szq/hv=Q
A (2)absorbed overhead 已吸收制造费用 5R@
A (3)absorption costing 吸收成本计算 4wa`<H&S5
A (4)account 账户,报表 yj;sSRT
A (5)accounting postulate 会计假设 =vQcYa
A (6)accounting series release 会计公告文件 01r 8$+
A (7)accounting valuation 会计计价 I/d&G#:~
A (8)account sale 承销清单 3 Nreqq
A (9)accountability concept 经营责任概念 P
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A (10)accountancy 会计职业 ,&jhlZ i
A (11)accountant 会计师 lE;Ewg
A (12)accounting 会计 \m7-rV6r
A (13)agency cost 代理成本 {sihus#Q
A (14)accounting bases 会计基础 .y
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A (15)accounting manual 会计手册 x(hE3S#+
A (16)accounting period 会计期间 2z6yn?'&L
A (17)accounting policies 会计方针 #MX'^RZ>2
A (18)accounting rate of return 会计报酬率 5R'TcWf#W
A (19)accounting reference date 会计参照日 "U!AlZ`g
A (20)accounting reference period 会计参照期间 P3cR l']
A (21)accrual concept 应计概念 //T>G_1
A (22)accrual expenses 应计费用 ,uo'c_f(e
A (23)acid test ration 速动比率(酸性测试比率) A'q#I>j`
A (24)acquisition 购置 ]h>_\9qO
A (25)acquisition accounting 收购会计 Izhee%c
A (26)activity based accounting 作业基础成本计算 ?nofUD.
A (27)adjusting events 调整事项 p2n0Z\2
A (28)administrative expenses 行政管理费 ';TT4$(m
A (29)advice note 发货通知 5mJ JU
A (30)amortization 摊销 ),U X4%K=
A (31)analytical review 分析性检查 Bg&i63XL$$
A (32)annual equivalent cost 年度等量成本法 l)Pu2!Ic
A (33)annual report and accounts 年度报告和报表 u.mJQDTH
A (34)appraisal cost 检验成本 O4r0R1VQM
A (35)appropriation account 盈余分配账户 {;N,t]>8M
A (36)articles of association 公司章程细则 9:ze{ c $
A (37)assets 资产 _A+s)]}
A (38)assets cover 资产保障 !lf|7
A (39)asset value per share 每股资产价值 %MrWeYd1
A (40)associated company 联营公司 _d"b;4l
A (41)attainable standard 可达标准 M)eO6oX|
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A (42)attributable profit 可归属利润 qQA}Z*(m
A (43)audit 审计 \R|4( +]x
A (44)audit report 审计报告 $^OvhnL/
A (45)auditing standards 审计准则 ;pqg/>W'
A (46)authorized share capital 额定股本 2_n7=&
A (47)available hours 可用小时 2q3+0Et8
A (48)avoidable costs 可避免成本 q;<h[b?
B (49)back-to-back loan 易币贷款 P
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B (50)backflush accounting 倒退成本计算 BybW)+~
B (51)bad debts 坏帐 ^aH\7J@Y
B (52)bad debts ratio 坏帐比率 k 8UO9r[
B (53)bank charges 银行手续费 y.WEj?EL
B (54)bank overdraft 银行透支 }._eIx"
B (55)bank reconciliation 银行存款调节表 Pa{%\dsv
B (56)bank statement 银行对账单 LXbP 2
B (57)bankruptcy 破产 jUSmqm'
B (58)basis of apportionment 分摊基础 S/D^
B (59)batch 批量 FrTi+& <
B (60)batch costing 分批成本计算 {DU`[:SQZg
B (61)beta factor B(市场)风险因素 2.% .Z_k)
B (62)bill 账单 V'kX)$
B (63)bill of exchange 汇票 f!s=(H;
B (64)bill of landing 提单 IB[)TZ2m
B (65)bill of materials 用料预计单 BRlT7grgq
B (66)bill payable 应付票据 JsDpy{q
B (67)bill receivable 应收票据 k Mu8"A
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B (68)bin card 存货记录卡 8-BflejX
B (69)bonus 红利 W_kHj}dj,p
B (70)book-keeping 薄记 Ezr:1 GJ
B (71)Boston classification 波士顿分类 H-~6Z",1
B (72)breakeven chart 保本图 ^:#D0[
B (73)breakeven point 保本点 >sK!F$
B (74)breaking-down time 复位时间 tS|(K=$
B (75)budget 预算 # a<Gxj
B (76)budget center 预算中心 'R
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B (77)budget cost allowance 预算成本折让 c17_2 @N
B (78)budget manual 预算手册 ,wIONDnLZ
B (79)budget period 预算期间 byTh/ H
B (80)budgetary control 预算控制 TMig-y*[
B (81)budgeted capacity 预算生产能力 eu(:`uu
B (82)burden 制造费用 ~C>?W[Y
B (83)business center 经营中心 BaSZ71>9]r
B (84)business entity 营业个体 Wzw7tLY._
B (85)business unit 经营单位 R~)\3] "2m
B (86)buy-out management 管理性购买产权 jg.QRny^
B (87)by-product 副产品 ig/%zA*Bo
C (88)called-up share capital 催缴股本 <4P4u*/o
C (89)capacity 生产能力 "J4WzA%i
C (90)capacity ratios 生产能力比率 <-[wd.M_
C (91)capital 资本 4"(<X
C (92)capital assets pricing model资本资产计价模式 a{R%#
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C (93)capital commitment 承诺资本 89o/F+ _b
C (94)capital employed 已运用的资本 @}@Z8$G^
C (95)capital expenditure 资本支出 !4^C #{$
C (96)capital expenditureauthorization 资本支出核准 M7@2^G]p
C (97)capital expenditure control 资本支出控制 n2oz"<?$S
C (98)capital expenditure proposal资本支出申请 ptU\[Tq
C (99)capital funding planning 资本基金筹集计划 CE/Xfh'44
C (100)capital gain 资本收益 =zKhz8B(
C (101)capital investment appraisal资本投资评估 &ge "x{,?
C (102)capital maintenance 资本保全 =~=*&I4Dp
C (103)capital resource planning 资本资源计划 y *fDwd~
C (104)capital surplus 资本盈余 ie2WL\tR4
C (105)capital turnover 资本周转率 y#q?A,C@n
C (106)card 记录卡 wM2*#
C (107)cash 现金 0a}u;gt,4w
C (108)cash account 现金账户 {&\jW!&n
C (109)cash book 现金账薄 l]8D7(g
C (110)cash cow 金牛产品 iZM+JqfU|D
C (111)cash flow 现金流量 ~c %hWt
C (112)cash discounted 现金贴现 Uc@Ao
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C (113)cash flow budget 现金流量预算 jO!y_Y]B
C (114)cash flow statement 现金流量表 @te!Jgu{
C (115)cash ledger 现金分类账 ~ xft
C (116)cash limit 现金限额 Z yE `/J'
C (117)CCA 现时成本会计 .6`9H 1
C (118)center 中心 joiL{
C (119)changeover time 变更时间 d`
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C (120)chartered entity 特许经济个体 F.w5S!5Q
C (121)cheque 支票 E0MGRI"me
C (122)cheque register 支票登记薄 a2
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C (123)coin analysis 零钱分类 9J9)AV
C (124)classification 分类
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C (125)clock card 工时卡 .ys6"V|31
C (126)code 代码 <N_+=_
C (127)commitment accounting 承诺确认会计 8]M_z:F7F
C (128)common cost 共同成本 e^<