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注会《审计》英语常用词汇 J%B?YO,
=+\oL!^
m;1e xa
1.audit 审计 q)i(wEdUZ
2.attestation 鉴证 =W^L8!BE'
3.credibility 可信赖程度 )O(Gw-jWE
4.audit of financial statements 财务报表审计 e(N <Mf
5.agreed-upon procedures 执行商定程序 w'>v@`y
6.high levels of assurance 高水平保证 7B :aJfxM
7.compilation 编制 na; ^/_U@
8.reliability 可靠性 &y+*3,!n8
9.relevance 相关性 0t0:soZx
10.professional skepticism 职业谨慎 }=4".V`-o
11.objectivity 客观性 f#MN-1[67
12. professional competence 专业胜任能力 _(
Cp
13.Senior/CPA-in-charge 项目经理 DYl{{L8@
14.audit engagement letter 业务约定书 \~1+T
15.recurring audit 连续审计 {<BK@U
16.the client 委托人 Y)RikF >
17.change CPA 更换注册会计师 +:Zi(SuS]
18.the existing CPA 现任注册会计师 {<8#T`I
19.the successor CPA 后任注册会计师
bJ}+<##
20.the preceding CPA前任注册会计师 g5\B- 3{
21.issue the audit report 出具审计报告 <a3XV
22.expert 专家 pU/.|Sh
23.the board of directors 董事会 KrzM]x
24.knowledge of the entity‘ s business 了解被审计单位情况 Ry~LhU:
25.assess material misstatement risks评估重大错报风险 _xsYcw~)
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 e:R[
27.a general knowledge of —— 初步了解―――的情况 06;{2&ju<
28.a more knowledge of—— 进一步了解的情况 !IU*Ayg
29.the prior year‘s working papers 以前年度工作底稿 v[GHqZ
30.minutes of meeting 会议纪要 %V/]V,w:*R
31.business risks 经营风险 ^Y |s^N
32.appropriateness 适当性 Ey%NqOs0#
33.accounting estimate 会计估计 z<*]h^!3
34.management representations 管理层声明 (7
iMIY
35.going concern assumption 持续经营假设 9$i`B>C~
36.audit plan 审计计划 )YnN9"8
37.significant audit areas 重点审计领域
t]XJq
38.error 错误 c5pG?jr+d
39.fraud舞弊 C3gz)!3
40.modified or additional procedures 修改或追加审计程序 1)ne
-e
41.misappropriation of assets 侵占资产 N"y4#W(Z@
42.transactions without substance 虚假交易 $!w%=
43.unusual pressures 异常压力 voE c'JET
44.the suspected noncompliance 涉嫌存在违法行为 IgJC>;]u
45.materialiy 重要性 "Xc=<rX
46.exceed the materiality level 超过重要性水平
`SrVMb(
47.approach the materiality level 接近重要性水平 +=4b5*+qG
48.an acceptably low level 可接受水平 4Rq"xYGXh
49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 hI0l2OE
50.misstatements or omissions 错报或漏报 k=}hY+/=
51.aggregate 总计 Hy'&x?F6
52.subsequent events 期后事项 471}'3
53.adjust the financial statements 调整财务报表 s5e}X:
54.perform additional audit procedures 实施追加的审计程序 RqR X
55.audit risk 审计风险 C? S %fF
56.detection risk 检查风险 g=Jfp$*[
57.inappropriate audit opinion 不适当的审计意见 jT',+
58.material misstatement 重大的错报 g=8e.Y*Fr
59.tolerable misstatement 可容忍错报 )1le- SC
60.the acceptable level of detection risk 可接受的检查风险 IZLX[y
61.assessed level of material misstatement risk 重大错报风险的评估水平 "H8N,eb2
62.simall business 小规模企业 .CYkb8hF
63.accounting system 会计系统 .rHO7c,P~
64.test of control 控制测试 F_`Gs8-VH
65.walk-through test 穿行测试 tTal<4
66.communication 沟通 ,@xZuq+K<
67.flow chart 流程图 Xob##{P3
68.reperformance of internal control 重新执行 !WXSrICX[
69.audit evidence 审计证据 r>\.b{wI
70.substantive procedures 实质性程序 F44")fY
71.assertions 认定 A\>qoR!Y
72.esistence 存在 he@swE&
73.occurrence 发生 l]gfT&
74.completeness 完整性 E:AXnnGKO
75.rights and obligations 权利和义务 tEl_A"^e
76.valuation and allocation 计价和分摊 9L,T @#7
77.cutoff 截止 &CgD smJo#
78.accuracy 准确性 lx SGvvP4
79.classification 分类 %BJ V$tO
80.inspection 检查 7JbrIdDl|
81.supervision of counting 监盘 Sj\8$QIXC
82.observation 观察 #"l=Lv
83.confirmation 函证 p{U ro!J,K
84.computation 计算 (#~063N,#
85.analytical procedures 分析程序 *&s_u)b
86.vouch 核对 uP:'e8
87.trace 追查 [/FIY!nC?
88.audit sampling 审计抽样 #\qES7We6
89.error 误差 *P>F#
~X
90.expected error 预期误差 udMq>s;
91.population 总体 sy;~(rpg
92.sampling risk 抽样风险 rnUe/HjH
93.non- sampling risk 非抽样风险 *" wsMO
94.sampling unit 抽样单位 P$Nwf,d2u
95.statistical sampling 统计抽样 70@:!HI]
96.tolerable error 可容忍误差 ynhH5P|6,
97.the risk of under reliance 信赖不足风险 X(~NpL R
98.the risk of over reliance 信赖过度风险 HzV3O-Qz]
99.the risk of incorrect rejection 误拒风险 Ad(j&P
100. the risk of incorrect acceptance 误受风险 *:iFhKFU
101.working trial balance 试算平衡表 o 0B`~7(
102.index and cross-referencing 索引和交叉索引 sHNt>5p
103.cash receipt 现金收入 6v-h!1p{u
104.cash disbursement 现金支出 *5^h>Vk/
105.bank statement 银行对账单 F{v+z8nW
106.bank reconciliation 银行存款余额调节表 !U@[lBW
107.balance sheet date 资产负债表日 &12.|
108.net realizable value 可变现净值 OvkY zI`
109.storeroom 仓库 PM{kiz^
110.sale invoice 销售发票
czafBO6
111.price list 价目表 EG,RlmcPp
112.positive confirmation request 积极式询证函 ]`%cTdpLj
113.negative confirmation request 消极式询证函 ]. eGsh2
114.purchase requisition 请购单 EyhQjsaT
115.receiving report 验收报告 72aj4k]^
116.gross margin 毛利 :EZTJu
117.manufacturing overhead 制造费用 |2Q;SaI^\
118.material requisition 领料单 qSON3Iid
119.inventory-taking 存货盘点 8D-g%Aj-
120.bond certificate 债券 SKGYmleR
121.stock certificate 股票 yA~W|q(/V
122.audit report 审计报告 HghNI
123.entity 被审计单位 m6s32??m
124.addressee of the audit report 审计报告的收件人 BQsy)H`4E
125.unqualified opinion 无保留意见 vb# d%1b5
126.qualified opinion 保留意见 }JS?42CTaV
127.disclaimer of opinion 无法表示意见 JVRK\A|R
128.adverse opinion 否定意见 6 LC*X
mAz':R[
A (1)ABC 作业基础成本计算 C Z|R-ky6p
A (2)absorbed overhead 已吸收制造费用 tcfUhSz,I
A (3)absorption costing 吸收成本计算 |VIBSty2d
A (4)account 账户,报表 D+tn<\LF
A (5)accounting postulate 会计假设 N/(&&\3
A (6)accounting series release 会计公告文件 AkGCIn3
A (7)accounting valuation 会计计价 13Q|p,^R
A (8)account sale 承销清单 t ;(kSg.
A (9)accountability concept 经营责任概念 Gt' %:9r
A (10)accountancy 会计职业 ip~PF5
A (11)accountant 会计师 P7Kp*He)
A (12)accounting 会计 K*>lq|iu
A (13)agency cost 代理成本 99vm7"5 hQ
A (14)accounting bases 会计基础 !9B)/Xi
A (15)accounting manual 会计手册 |+%K89W
A (16)accounting period 会计期间 RV-7y^[]^
A (17)accounting policies 会计方针 Ie4}F|#=
A (18)accounting rate of return 会计报酬率 V1M oW;&
A (19)accounting reference date 会计参照日 .Gw;]s3
A (20)accounting reference period 会计参照期间 $5l 8V
A (21)accrual concept 应计概念 .7"
f~%&oP
A (22)accrual expenses 应计费用 nI&Tr_"tm
A (23)acid test ration 速动比率(酸性测试比率) +c?1\{M
A (24)acquisition 购置 ~!\n
A (25)acquisition accounting 收购会计 zgV{S
Qo
A (26)activity based accounting 作业基础成本计算 K_(o
D
O
A (27)adjusting events 调整事项 jT%k{"+>+?
A (28)administrative expenses 行政管理费 !ce5pA
A (29)advice note 发货通知 !h4L_D0
A (30)amortization 摊销 <^{|5u
A (31)analytical review 分析性检查 {x
s{
A (32)annual equivalent cost 年度等量成本法 >O?5mfMK
A (33)annual report and accounts 年度报告和报表 .>_p7=a
A (34)appraisal cost 检验成本 {'T=&`&OF
A (35)appropriation account 盈余分配账户 Qn_*(CSp
A (36)articles of association 公司章程细则 d
H]'&&M
A (37)assets 资产 "*a^_tsT?i
A (38)assets cover 资产保障 6p])2]N>p
A (39)asset value per share 每股资产价值 7EO/T,{a
A (40)associated company 联营公司 %&0_0BU
A (41)attainable standard 可达标准 UoCFj2?C
B/7c`V
A (42)attributable profit 可归属利润 0& 54xP
A (43)audit 审计 jw]~g+x#$
A (44)audit report 审计报告 /Ii a >XY
A (45)auditing standards 审计准则 1 :<f[l
A (46)authorized share capital 额定股本 ,SNN[a
A (47)available hours 可用小时 eJlTCXeZ|
A (48)avoidable costs 可避免成本 ED[`Y.;
B (49)back-to-back loan 易币贷款 e4ym6q<6!
B (50)backflush accounting 倒退成本计算 >fNRwmi
B (51)bad debts 坏帐 i{vM
NI{
B (52)bad debts ratio 坏帐比率 M:YtW5{
B (53)bank charges 银行手续费 BxV
o>r
B (54)bank overdraft 银行透支 `KgIr,Q)
B (55)bank reconciliation 银行存款调节表 W6:ei.d+NS
B (56)bank statement 银行对账单 Wz',>&a
B (57)bankruptcy 破产 S3l$\X;6X
B (58)basis of apportionment 分摊基础 Hx5t![g2K!
B (59)batch 批量 q$7SJ.pF
B (60)batch costing 分批成本计算 l.NV]up+
B (61)beta factor B(市场)风险因素 =8#$'1K,v
B (62)bill 账单 {a;my"ly
B (63)bill of exchange 汇票 _Z'[-rcXWh
B (64)bill of landing 提单 D',[M)
B (65)bill of materials 用料预计单 KsZd.Rf=@
B (66)bill payable 应付票据 h2<Y*j
B (67)bill receivable 应收票据 wC{?@h
B (68)bin card 存货记录卡 ~;>
p
sNy
B (69)bonus 红利 OiAP%7i9
B (70)book-keeping 薄记 +X
#JCLD
B (71)Boston classification 波士顿分类 b+7
!$
B (72)breakeven chart 保本图 9O1#%
B (73)breakeven point 保本点
p}I,!~}
B (74)breaking-down time 复位时间 rXgU*3RG
B (75)budget 预算 99)m d
B (76)budget center 预算中心 ay4E\=k
B (77)budget cost allowance 预算成本折让 "-bsWC
B (78)budget manual 预算手册 y(!J8(yA
B (79)budget period 预算期间 XpS].P9
B (80)budgetary control 预算控制 `0'Bg2'
B (81)budgeted capacity 预算生产能力 AT$eTZ]M
B (82)burden 制造费用 !A@Ft}FB
B (83)business center 经营中心 &b~if}vcb
B (84)business entity 营业个体 z86[_l:
B (85)business unit 经营单位 MhT.Zg\
B (86)buy-out management 管理性购买产权 St 4YNS.|
B (87)by-product 副产品 KicPW}_
C (88)called-up share capital 催缴股本 H&
L
C (89)capacity 生产能力 33/aYy
C (90)capacity ratios 生产能力比率 SY &)?~C
C (91)capital 资本 ,j^z];
C (92)capital assets pricing model资本资产计价模式 $w%n\t>
B
C (93)capital commitment 承诺资本 uv
>T8(w
C (94)capital employed 已运用的资本 fZ8at
C (95)capital expenditure 资本支出 %z9eVkPI~
C (96)capital expenditureauthorization 资本支出核准 EkWipF(
C (97)capital expenditure control 资本支出控制 (4ueO~jb$
C (98)capital expenditure proposal资本支出申请 SI-G7e)3;>
C (99)capital funding planning 资本基金筹集计划 `GGACH3# s
C (100)capital gain 资本收益 YI0ubB
C (101)capital investment appraisal资本投资评估 DSb/+8KT
C (102)capital maintenance 资本保全 (rDB|kc^7
C (103)capital resource planning 资本资源计划 6<E4?<O%
C (104)capital surplus 资本盈余 35>VCjCw0
C (105)capital turnover 资本周转率 [
QHSCF5
C (106)card 记录卡 ,AX7~;hpq
C (107)cash 现金 {-FS+D`
C (108)cash account 现金账户 O:K={#Xj
C (109)cash book 现金账薄
<Vu/6"DP
C (110)cash cow 金牛产品 /1s|FI$-L
C (111)cash flow 现金流量
mI;#Zq_j
C (112)cash discounted 现金贴现 Gn+3OI"
C (113)cash flow budget 现金流量预算 _DlkTi5(w
C (114)cash flow statement 现金流量表 '8 O(J7J
C (115)cash ledger 现金分类账 gA`x-`
C (116)cash limit 现金限额 MGoYL\
C (117)CCA 现时成本会计 1#o><
?
C (118)center 中心 DH@})TN*O
C (119)changeover time 变更时间 ?=C?3R
C (120)chartered entity 特许经济个体 eJh4hp;x
C (121)cheque 支票 {OK+d#=
C (122)cheque register 支票登记薄 g8I=s7cnb
C (123)coin analysis 零钱分类 c(:qid
C (124)classification 分类 Q $wa<`
C (125)clock card 工时卡 4d\"gk
C (126)code 代码 [5KzawV
C (127)commitment accounting 承诺确认会计 yW3X<
C (128)common cost 共同成本 ~Z ,bd$
C (129)company limited byguarantee 有限担保责任公司 mn5"kYy?
C (130)company limited shares 股份有限公司 ;a]Lxx;-
C (131)competitive position 竞争能力状况 lz=DP:/&
C (132)concept 概念 gc%aaYf>
C (133)conglomerate 跨行业企业 OIT9.c0h
C (134)consistency concept 一致性概念 o\
Ocu>:
C (135)consolidated accounts 合并报表 =e<;B_~.
C (136)consolidation accounting 合并会计 a-P'h1hbH
C (137)consortium 财团 ML6V,-KU
C (138)contingency plan 应急计划 eh@6tr
zp=
C (139)contingent liabilities 或有负债 v7;zce/~
C (140)continuous operation 连续生产 M!KHBr
C (141)contra 抵消 t")+L{
C (142)contract cost 合同成本 CTqAhL 4}
C (143)contract costing 合同成本计算 >,ThIwRN
C (144)contribution 贡献毛益 <ZF,3~v?
C (145)contribution centre 贡献中心 b?
h)~j5
C (146)contribution chart 贡献图 ?zypF 5a
C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率
pt`^4}
C (148)contribution to salesration 贡献毛益对销售比率 }8+rrzMUB
C (149)control 控制 bo;;\>k
C (150)control account 控制帐户 T2;%@Ghc
C (151)control limits 控制限度 s|/m}n
C (152)controllability concept 可控制概念 2<