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注会《审计》英语常用词汇 2eErvfC[
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1.audit 审计 9sYN7x
2.attestation 鉴证 F
FHk0!3
3.credibility 可信赖程度 uk%C:4T
4.audit of financial statements 财务报表审计 d*3;6ZLy
5.agreed-upon procedures 执行商定程序 N8a+X|3]0
6.high levels of assurance 高水平保证 } LuPYCzpu
7.compilation 编制 ! Ra.DSL
8.reliability 可靠性 7A0D[?^xe
9.relevance 相关性 {pJ{UJKv?
10.professional skepticism 职业谨慎 y4* }E
11.objectivity 客观性 ;xF5P'T?|
12. professional competence 专业胜任能力 o.Ld
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13.Senior/CPA-in-charge 项目经理 M$&aNt;
14.audit engagement letter 业务约定书 H^y%Bi&^
15.recurring audit 连续审计 I2G4j/c=z
16.the client 委托人 I*cB
Ha
17.change CPA 更换注册会计师 %|mRib|<C
18.the existing CPA 现任注册会计师 8W' ,T
19.the successor CPA 后任注册会计师 L
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20.the preceding CPA前任注册会计师 S[p.`<{J
21.issue the audit report 出具审计报告 Fy1@B(V%
22.expert 专家 dH4wyd`
23.the board of directors 董事会 CZ2&9Vb9I
24.knowledge of the entity‘ s business 了解被审计单位情况 \-(.cj)?
25.assess material misstatement risks评估重大错报风险 =TImx.D:
26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {m1=#*
27.a general knowledge of —— 初步了解―――的情况 W
vh3Y,|3
28.a more knowledge of—— 进一步了解的情况 \hGoD
29.the prior year‘s working papers 以前年度工作底稿 &k'J5YHm8H
30.minutes of meeting 会议纪要 <>3}<i<[&
31.business risks 经营风险 ,G2]3
3Z
32.appropriateness 适当性 @0}Q"15,I
33.accounting estimate 会计估计 6zuWG0t
34.management representations 管理层声明 TI
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35.going concern assumption 持续经营假设 'N1_:$z@(
36.audit plan 审计计划 uJ:'<dJ
37.significant audit areas 重点审计领域 MExP'9
38.error 错误 Y:|_M3&'o
39.fraud舞弊 J:6wFmU
40.modified or additional procedures 修改或追加审计程序 76e%&ZG)Q
41.misappropriation of assets 侵占资产 P%#WeQ+
42.transactions without substance 虚假交易 DRS68^
43.unusual pressures 异常压力 aH@Ux?-}
44.the suspected noncompliance 涉嫌存在违法行为 EPx_xX
45.materialiy 重要性 CX](^yU_
46.exceed the materiality level 超过重要性水平 d=<"sHO
47.approach the materiality level 接近重要性水平 ?UD2}D[M
48.an acceptably low level 可接受水平 E]zTd$v6
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 V}?d
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50.misstatements or omissions 错报或漏报 4
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51.aggregate 总计 QcZ*dI7]:
52.subsequent events 期后事项 );4lM%]eb
53.adjust the financial statements 调整财务报表 *}BaO*A
54.perform additional audit procedures 实施追加的审计程序 QwaCaYoh
55.audit risk 审计风险 _T[ =7 cn
56.detection risk 检查风险 34Q;& z\e
57.inappropriate audit opinion 不适当的审计意见 GLI 5AbQK
58.material misstatement 重大的错报 =4RXNWkud
59.tolerable misstatement 可容忍错报 lMpj
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60.the acceptable level of detection risk 可接受的检查风险 :U^!N8i"=
61.assessed level of material misstatement risk 重大错报风险的评估水平 qJq49}2
62.simall business 小规模企业 Vc}#Ok
63.accounting system 会计系统 g3B
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64.test of control 控制测试 &,?bX])
65.walk-through test 穿行测试
s>}ScJZK
66.communication 沟通 eWjLP{W
67.flow chart 流程图 F8e]sa$K\
68.reperformance of internal control 重新执行 ^[]GsF
69.audit evidence 审计证据 h-0sDt pR
70.substantive procedures 实质性程序 |7@[+
71.assertions 认定 -{z.8p}IW
72.esistence 存在 &Nf10%J'<
73.occurrence 发生 {d`e9^Z:
74.completeness 完整性 3+6s}u)
75.rights and obligations 权利和义务 JZ#O"rF
76.valuation and allocation 计价和分摊 d*7nz=0&$
77.cutoff 截止 *E"QFirk0
78.accuracy 准确性 i:ar{ q
79.classification 分类 }6#lE,
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80.inspection 检查 ;{Cr+lqTJ
81.supervision of counting 监盘 Cx>iSx
82.observation 观察 .~#<>
83.confirmation 函证 1mT3$Z
84.computation 计算 tb;!2$
85.analytical procedures 分析程序 IooAXwOF
86.vouch 核对 N?!]^jI,
87.trace 追查 sflH{!;p
88.audit sampling 审计抽样 Wj2s+L7,
89.error 误差 p|mt2oDjw
90.expected error 预期误差 y,$kU1yH7
91.population 总体 Lf+M
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92.sampling risk 抽样风险
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93.non- sampling risk 非抽样风险 asT*Z"/Q!
94.sampling unit 抽样单位 S1 22.
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95.statistical sampling 统计抽样 P,xI3U<
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96.tolerable error 可容忍误差 b!W!Vvf^x
97.the risk of under reliance 信赖不足风险 FI@!7@
98.the risk of over reliance 信赖过度风险 20[_eu)
99.the risk of incorrect rejection 误拒风险 l7G&[\~
100. the risk of incorrect acceptance 误受风险 H8[L:VeNT
101.working trial balance 试算平衡表 S{cy|QD
102.index and cross-referencing 索引和交叉索引 _c*0Rr
103.cash receipt 现金收入 B j!{JcM-^
104.cash disbursement 现金支出 _yje"
105.bank statement 银行对账单 y8T%
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106.bank reconciliation 银行存款余额调节表 ]MjQr0&M
107.balance sheet date 资产负债表日 E. @n Rj#
108.net realizable value 可变现净值 r5ONAa3.
109.storeroom 仓库 d!0p^!3
110.sale invoice 销售发票 yp%7zrU
111.price list 价目表 ^8S'=Bk
112.positive confirmation request 积极式询证函 V+7x_>!&)
113.negative confirmation request 消极式询证函 OhT?W[4
114.purchase requisition 请购单 eNN)2-96
115.receiving report 验收报告 -)%l{@Mr
116.gross margin 毛利 YXCfP~i
117.manufacturing overhead 制造费用 --SlxV/x
118.material requisition 领料单 %{$iN|%J%$
119.inventory-taking 存货盘点 NFT&\6!o
120.bond certificate 债券 'bN\8t\S
121.stock certificate 股票 'F[m,[T%x
122.audit report 审计报告 DyiyH%SSD
123.entity 被审计单位 Obd@#uab
124.addressee of the audit report 审计报告的收件人 %<@."uWF
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125.unqualified opinion 无保留意见 SH#-3&$[
126.qualified opinion 保留意见 _97A9wHj
127.disclaimer of opinion 无法表示意见 >5Vv6_CI0?
128.adverse opinion 否定意见 uY]nqb
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A (1)ABC 作业基础成本计算 D$|@:
mW
A (2)absorbed overhead 已吸收制造费用 E0XfM B]+
A (3)absorption costing 吸收成本计算 e 5hq>K
A (4)account 账户,报表 Bny3j~*U
A (5)accounting postulate 会计假设 , VT&
A (6)accounting series release 会计公告文件 }?zy*yL
A (7)accounting valuation 会计计价 U~krv>I
A (8)account sale 承销清单 rt+%&%wt
A (9)accountability concept 经营责任概念 5 rpX"(
A (10)accountancy 会计职业
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A (11)accountant 会计师 {j%'EJ5
A (12)accounting 会计
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A (13)agency cost 代理成本 2y/|/IW=
A (14)accounting bases 会计基础 ~>:uMXyV2t
A (15)accounting manual 会计手册 1-`Il]@?8
A (16)accounting period 会计期间 ay}}v7)GM
A (17)accounting policies 会计方针 E<u6 js,
A (18)accounting rate of return 会计报酬率 3 ZO\Pu
A (19)accounting reference date 会计参照日 ,tt]C~\u
A (20)accounting reference period 会计参照期间 Wr.G9zq.+
A (21)accrual concept 应计概念 sTx23RJ9
A (22)accrual expenses 应计费用 z;? 32K
A (23)acid test ration 速动比率(酸性测试比率) E! '|FJ
A (24)acquisition 购置 R
pUq#Y:a
A (25)acquisition accounting 收购会计 JQCQpn/
A (26)activity based accounting 作业基础成本计算 `9IG/
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A (27)adjusting events 调整事项 r(g:b
^S
A (28)administrative expenses 行政管理费
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A (29)advice note 发货通知 i7hWBd4wK
A (30)amortization 摊销 r+6=b
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A (31)analytical review 分析性检查 oWg"f*
A (32)annual equivalent cost 年度等量成本法 k+
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A (33)annual report and accounts 年度报告和报表 &z!yY^g
A (34)appraisal cost 检验成本 L1'R6W~%dN
A (35)appropriation account 盈余分配账户 ~ ;CnwG
A (36)articles of association 公司章程细则 '6Lw<#It
A (37)assets 资产 .xnJT2uu'
A (38)assets cover 资产保障 <Co\?h/<
A (39)asset value per share 每股资产价值 +6dq+8msF
A (40)associated company 联营公司 p%;n4*b2
A (41)attainable standard 可达标准 b^WTX
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A (42)attributable profit 可归属利润 Yyl(<,Yi
A (43)audit 审计 <Lz/J-w
A (44)audit report 审计报告 3aL8GMiu
A (45)auditing standards 审计准则 ?];?3X~|
A (46)authorized share capital 额定股本 ''Lf6S`4X~
A (47)available hours 可用小时 565UxG
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A (48)avoidable costs 可避免成本 OjVI4@E;Xe
B (49)back-to-back loan 易币贷款 ;[pY>VJ(
B (50)backflush accounting 倒退成本计算 vwA d6Tm
B (51)bad debts 坏帐 !% ' dyj
B (52)bad debts ratio 坏帐比率 OsQB`
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B (53)bank charges 银行手续费 qX,TX
3
B (54)bank overdraft 银行透支 5
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B (55)bank reconciliation 银行存款调节表 6|h~pH
B (56)bank statement 银行对账单 Rn(6Fk?
B (57)bankruptcy 破产 kkvG=
B (58)basis of apportionment 分摊基础 [nL{n bli
B (59)batch 批量 ZdcG6IG+
B (60)batch costing 分批成本计算 ;;r}=0V*=
B (61)beta factor B(市场)风险因素 )zUbMzF
B (62)bill 账单 v[P
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B (63)bill of exchange 汇票 :=CRsQAn
B (64)bill of landing 提单 hq.XO=0" k
B (65)bill of materials 用料预计单 M`1pze_A
B (66)bill payable 应付票据
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B (67)bill receivable 应收票据 (c^ZFh2]
B (68)bin card 存货记录卡 x=Ef0v
B (69)bonus 红利 X:3W9`s)*
B (70)book-keeping 薄记 >ZX&2 {
B (71)Boston classification 波士顿分类 nIWZo ~
B (72)breakeven chart 保本图 mpcO-%a
B (73)breakeven point 保本点 S.^/Cl;aj
B (74)breaking-down time 复位时间 QC/%|M0 {
B (75)budget 预算 ()Cw;N{E
B (76)budget center 预算中心 o \r6iO
B (77)budget cost allowance 预算成本折让 m :M=De
B (78)budget manual 预算手册 )I/K-zj
B (79)budget period 预算期间 TOH!vQP
B (80)budgetary control 预算控制 qKL:#ny
B (81)budgeted capacity 预算生产能力 f9ziSD#
B (82)burden 制造费用 g#??Mz
B (83)business center 经营中心 vh29mzum
B (84)business entity 营业个体 y9/x:n&]
B (85)business unit 经营单位 AEUXdMo
B (86)buy-out management 管理性购买产权 'h]sq{
B (87)by-product 副产品 c
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C (88)called-up share capital 催缴股本 5(+9(
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C (89)capacity 生产能力 zG"*B_l}+
C (90)capacity ratios 生产能力比率 [
pAW' :
C (91)capital 资本 RxeyMNd
C (92)capital assets pricing model资本资产计价模式 vCj,aSW
C (93)capital commitment 承诺资本 Z+3j>_Ss
C (94)capital employed 已运用的资本 295U<
C (95)capital expenditure 资本支出 dE ,NG)MH
C (96)capital expenditureauthorization 资本支出核准 ()[j<KX{.
C (97)capital expenditure control 资本支出控制 948 lL&
C (98)capital expenditure proposal资本支出申请 =Su~iOa
C (99)capital funding planning 资本基金筹集计划 o?T01t=
C (100)capital gain 资本收益 =.<S3?
C (101)capital investment appraisal资本投资评估 `fL81)!jI#
C (102)capital maintenance 资本保全 X3# AYn,
C (103)capital resource planning 资本资源计划 *|OP>N
C (104)capital surplus 资本盈余 il403Ae0
C (105)capital turnover 资本周转率 8M5a&