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注会《审计》英语常用词汇 dcD#!v\0
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1.audit 审计 lS7L|
2.attestation 鉴证 4%w<Ekd
3.credibility 可信赖程度 vmrs(k "d#
4.audit of financial statements 财务报表审计 }r,xx{.u7
5.agreed-upon procedures 执行商定程序 OuEcoI K
6.high levels of assurance 高水平保证 SA&(%f1d
7.compilation 编制 L6fbR-&Lt
8.reliability 可靠性
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9.relevance 相关性 CEaAtAM
10.professional skepticism 职业谨慎 /|P{t{^WM
11.objectivity 客观性 -3v\ c~
12. professional competence 专业胜任能力 KV|D]}
13.Senior/CPA-in-charge 项目经理 #$-?[c$>
14.audit engagement letter 业务约定书 #k|f>D4
15.recurring audit 连续审计 b @0=&4
16.the client 委托人 gh\u@#$8
17.change CPA 更换注册会计师 TK[[6IB
18.the existing CPA 现任注册会计师 IF5-@hag,
19.the successor CPA 后任注册会计师
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20.the preceding CPA前任注册会计师 l!Xj U
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21.issue the audit report 出具审计报告 0F%8d@Y2
22.expert 专家 N>"L2E=z$|
23.the board of directors 董事会 LQ4:SV'3
24.knowledge of the entity‘ s business 了解被审计单位情况 h]t v+\0
25.assess material misstatement risks评估重大错报风险 2w8cJadT'p
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 UhL1Y
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27.a general knowledge of —— 初步了解―――的情况 f<VK\%M
28.a more knowledge of—— 进一步了解的情况 : slO0
29.the prior year‘s working papers 以前年度工作底稿 Nc{&AV8Y_v
30.minutes of meeting 会议纪要 #)xlBq4cZ
31.business risks 经营风险 7x>^ip"7
32.appropriateness 适当性 3~Fag1Hp
33.accounting estimate 会计估计 x[0hY0 ?[M
34.management representations 管理层声明 G$V=\60a-
35.going concern assumption 持续经营假设 EFh^C.S8
36.audit plan 审计计划 2p\xgAW?
37.significant audit areas 重点审计领域 BlU&=;#r5>
38.error 错误 ;<Hk Cd
39.fraud舞弊 6',Hs
40.modified or additional procedures 修改或追加审计程序 EYj~Xj8_
41.misappropriation of assets 侵占资产 4s
9@4
42.transactions without substance 虚假交易 j,^&U|!
43.unusual pressures 异常压力 oo &|(+"O_
44.the suspected noncompliance 涉嫌存在违法行为 >4Tk#+%Jj
45.materialiy 重要性 z{\tn.67
46.exceed the materiality level 超过重要性水平 (1^;l;7H
47.approach the materiality level 接近重要性水平 a`%`9GD
48.an acceptably low level 可接受水平 Z^%a 1>`
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 3w"JzC@
50.misstatements or omissions 错报或漏报 !(? 7V
51.aggregate 总计 =dA]nM
52.subsequent events 期后事项 #UL75
53.adjust the financial statements 调整财务报表 pMHl<HH
54.perform additional audit procedures 实施追加的审计程序 SN ?Z7
55.audit risk 审计风险 Gkem _Z
56.detection risk 检查风险 '%ilF1#
57.inappropriate audit opinion 不适当的审计意见 c(
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58.material misstatement 重大的错报 {!wW,3|Pu
59.tolerable misstatement 可容忍错报 dX)aD
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60.the acceptable level of detection risk 可接受的检查风险 aH uMm&
61.assessed level of material misstatement risk 重大错报风险的评估水平 T\.(e*hC
62.simall business 小规模企业 s) U1U6O
63.accounting system 会计系统 K=0xR*ll5
64.test of control 控制测试 :FS5BT$=
65.walk-through test 穿行测试 t*H2;|zn_
66.communication 沟通 bH/4f93Nb
67.flow chart 流程图 ^-q{:lx
68.reperformance of internal control 重新执行 pIC'nO_
69.audit evidence 审计证据 n5UUoBv
70.substantive procedures 实质性程序 KqJln)7
71.assertions 认定 iTAj${ >
72.esistence 存在 E!1\9wzM{
73.occurrence 发生 r/AOgS
74.completeness 完整性 3 5.&!4}
75.rights and obligations 权利和义务 mwLf)xt0'
76.valuation and allocation 计价和分摊 Mi|13[p{
77.cutoff 截止 .uauSx/#4
78.accuracy 准确性 -F `GZ
79.classification 分类 +%\Ci!%b
80.inspection 检查 `9[n5-t
81.supervision of counting 监盘 B<r0y
82.observation 观察 )4B`U(%M~
83.confirmation 函证 pu/5#[MC)^
84.computation 计算 +&VY6(Zj+*
85.analytical procedures 分析程序 z*jaA;#
86.vouch 核对 h'&<A_C-7
87.trace 追查 J?J4<l9
88.audit sampling 审计抽样 KMy"DVqE
89.error 误差 !;&\n3-W
90.expected error 预期误差 jXf@JxQ
91.population 总体 `WL3aI":
92.sampling risk 抽样风险 V{oFig 6
93.non- sampling risk 非抽样风险 5|~g2Zz{;
94.sampling unit 抽样单位 [q!]
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95.statistical sampling 统计抽样 2@Yu:|d4U
96.tolerable error 可容忍误差 $
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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 < r~hU*u
99.the risk of incorrect rejection 误拒风险 p1d%&e
100. the risk of incorrect acceptance 误受风险 w%qn
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101.working trial balance 试算平衡表 q>BJ:_I
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102.index and cross-referencing 索引和交叉索引 ZKEoU!
103.cash receipt 现金收入 iy]L"7&Z2
104.cash disbursement 现金支出 co8R-AB
105.bank statement 银行对账单 0;><@{'
106.bank reconciliation 银行存款余额调节表 P=,\wM6T|
107.balance sheet date 资产负债表日 ;E
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108.net realizable value 可变现净值 C=o-3w
109.storeroom 仓库 MnFrQC
110.sale invoice 销售发票 cKkH*0B5
111.price list 价目表 %/e'6g<
112.positive confirmation request 积极式询证函 JW0\y+o~
113.negative confirmation request 消极式询证函 cS YCMQ1ro
114.purchase requisition 请购单 Pah@d!%A
115.receiving report 验收报告 a_}C*+D
116.gross margin 毛利 dpq(=s`s
117.manufacturing overhead 制造费用 7Ji'7$
118.material requisition 领料单 U=KUx
119.inventory-taking 存货盘点 V1M|p!
120.bond certificate 债券 &Wa3/mWK
121.stock certificate 股票 )tJaw#Mih
122.audit report 审计报告 vS~tr sI
123.entity 被审计单位 k%~;mu"4}
124.addressee of the audit report 审计报告的收件人 vd#)+
125.unqualified opinion 无保留意见 qB_s<cpn>
126.qualified opinion 保留意见 dF51_Kk
127.disclaimer of opinion 无法表示意见 7P3/Ky@6
128.adverse opinion 否定意见 g`'!Vgd?M[
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A (1)ABC 作业基础成本计算 q%d'pF
A (2)absorbed overhead 已吸收制造费用 sS{Co8EJn
A (3)absorption costing 吸收成本计算 9O&gR46.
A (4)account 账户,报表 jRiMWolLv
A (5)accounting postulate 会计假设 Cx~;oWZ
A (6)accounting series release 会计公告文件 hzqgsmT)
A (7)accounting valuation 会计计价 i ?pd|J
A (8)account sale 承销清单 ;Ngk"5
A (9)accountability concept 经营责任概念 6;Z`9PGp
A (10)accountancy 会计职业 ef7 U7
A (11)accountant 会计师 0U%tjYk(
A (12)accounting 会计 Y5C kC F
A (13)agency cost 代理成本 +p>h` fc
A (14)accounting bases 会计基础 ,S
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A (15)accounting manual 会计手册 O,
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A (16)accounting period 会计期间 ^#e|^]]
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A (17)accounting policies 会计方针 w+')wyB
A (18)accounting rate of return 会计报酬率 {_(R?V]w,
A (19)accounting reference date 会计参照日 TDk[,4
A (20)accounting reference period 会计参照期间 mgH~GKf^
A (21)accrual concept 应计概念 +`"Tn`O
A (22)accrual expenses 应计费用 ]SAY\;,_
A (23)acid test ration 速动比率(酸性测试比率) Q{S{|.w-
A (24)acquisition 购置 zx8@4?bK
A (25)acquisition accounting 收购会计 AEj%8jh
A (26)activity based accounting 作业基础成本计算 :!t4.ko
A (27)adjusting events 调整事项 s%R,]q
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 ,aezMbg
A (30)amortization 摊销 xC9?rLUZ
A (31)analytical review 分析性检查 ehB'@_y
A (32)annual equivalent cost 年度等量成本法 m.ka%h$
A (33)annual report and accounts 年度报告和报表 yy/'B:g
A (34)appraisal cost 检验成本 ^zT=qBl
A (35)appropriation account 盈余分配账户 PJm@fK(j
A (36)articles of association 公司章程细则 j<
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A (37)assets 资产 RgH 6l2
A (38)assets cover 资产保障 9 9:.j=
A (39)asset value per share 每股资产价值 V!. Y M)B
A (40)associated company 联营公司 *"_W1}^
A (41)attainable standard 可达标准 KAE %Wwjr
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A (42)attributable profit 可归属利润 Kp7)my
A (43)audit 审计 =pmG.>Si
A (44)audit report 审计报告 !.# g
A (45)auditing standards 审计准则 U9PI#TX
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A (46)authorized share capital 额定股本 8*?H~q~
A (47)available hours 可用小时 dEMv9"`*!
A (48)avoidable costs 可避免成本 ;s$4/b/~
B (49)back-to-back loan 易币贷款 k9H}nP$F
B (50)backflush accounting 倒退成本计算 $$p +~X
B (51)bad debts 坏帐 POl-S<QV
B (52)bad debts ratio 坏帐比率 /oEDA^qx
B (53)bank charges 银行手续费 _&gO>G,uy
B (54)bank overdraft 银行透支 @kDY c8 t9
B (55)bank reconciliation 银行存款调节表 .EWj eVq
B (56)bank statement 银行对账单 n?6^j8i
B (57)bankruptcy 破产 WN|_IJR~
B (58)basis of apportionment 分摊基础 yMkR)
HY
B (59)batch 批量 "* FjEA6=
B (60)batch costing 分批成本计算 d^~yUk
B (61)beta factor B(市场)风险因素 wO!>kc<
B (62)bill 账单 ncUhCp?'
B (63)bill of exchange 汇票 ^FNju/b
B (64)bill of landing 提单 dj] O
B (65)bill of materials 用料预计单 v;z8g^L
B (66)bill payable 应付票据 :rufnmsP<U
B (67)bill receivable 应收票据 n87Uf$
B (68)bin card 存货记录卡 U74L:&yLI
B (69)bonus 红利 +6+1N)L
B (70)book-keeping 薄记 \N|}V.r
B (71)Boston classification 波士顿分类 Hxac#(,7
B (72)breakeven chart 保本图 8N j}
B (73)breakeven point 保本点 OUN~7]OD%
B (74)breaking-down time 复位时间 46l*ui_
B (75)budget 预算 hqHk,#
B (76)budget center 预算中心 1bw$$QXC_
B (77)budget cost allowance 预算成本折让 7|Wst)_~j
B (78)budget manual 预算手册 %>zG;4
B (79)budget period 预算期间 d8
v9[4
B (80)budgetary control 预算控制 w0yzC0yBk
B (81)budgeted capacity 预算生产能力 Ai 8+U)
B (82)burden 制造费用 \(^]R,~*!b
B (83)business center 经营中心 M`=\ijUwN
B (84)business entity 营业个体 $b^ niL
B (85)business unit 经营单位 YGyw^$.w
B (86)buy-out management 管理性购买产权 Pu!C,7vUQ
B (87)by-product 副产品 K",Xe>
C (88)called-up share capital 催缴股本 ESIeZhXVH
C (89)capacity 生产能力 {=!BzNMj
C (90)capacity ratios 生产能力比率 (yEU9R$I"
C (91)capital 资本 $mq+/|bn
C (92)capital assets pricing model资本资产计价模式 O]="ggq&
C (93)capital commitment 承诺资本 e&(Wn2)o
C (94)capital employed 已运用的资本 %qrUP\rn
C (95)capital expenditure 资本支出 h3\(660>$
C (96)capital expenditureauthorization 资本支出核准 n
sN n>{
C (97)capital expenditure control 资本支出控制 pK>/c>de
C (98)capital expenditure proposal资本支出申请 h{~GzrL*
C (99)capital funding planning 资本基金筹集计划 w9x5 IRW k
C (100)capital gain 资本收益 0iMfyW:
C (101)capital investment appraisal资本投资评估 8ce'G"
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C (102)capital maintenance 资本保全 $S?x
B$
C (103)capital resource planning 资本资源计划 i(# Fjp
C (104)capital surplus 资本盈余 1!+0]_8K
C (105)capital turnover 资本周转率 K`|V1L.m
C (106)card 记录卡 m\=Cw&(
C (107)cash 现金 IY}GU 2#
C (108)cash account 现金账户 -4J.YF>
C (109)cash book 现金账薄 4w 7vgB
C (110)cash cow 金牛产品 :IsJE6r
C (111)cash flow 现金流量 `i~J0#P
C (112)cash discounted 现金贴现 "yU<X\ni
C (113)cash flow budget 现金流量预算 Hp(41Eb,
C (114)cash flow statement 现金流量表 8JMxA2tZhG
C (115)cash ledger 现金分类账 .v=n-k7
C (116)cash limit 现金限额 yRhD<