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注会《审计》英语常用词汇 Ybn=Gy
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1.audit 审计 $:-= >
2.attestation 鉴证 X('Q;^`
3.credibility 可信赖程度 -?%{A%'
4.audit of financial statements 财务报表审计 "u,~yxYWl
5.agreed-upon procedures 执行商定程序 -+
IX[
6.high levels of assurance 高水平保证 &23ss/
7.compilation 编制 x%:>Ol
8.reliability 可靠性 VvMU)
9.relevance 相关性 <4!&iU+;
10.professional skepticism 职业谨慎 G5XnGl}Q
11.objectivity 客观性 R<0!?`b
12. professional competence 专业胜任能力 w=P<4bdT
13.Senior/CPA-in-charge 项目经理 .2(@jx,[
14.audit engagement letter 业务约定书 *NwKD:o
15.recurring audit 连续审计 *\~kjZ 3
16.the client 委托人 m|Q&Lphb8
17.change CPA 更换注册会计师 k. ?
T.9
18.the existing CPA 现任注册会计师 @h7GTA \
19.the successor CPA 后任注册会计师 I8-&.RE
20.the preceding CPA前任注册会计师 Fb<\(#t
21.issue the audit report 出具审计报告 ,rl
<ye*&
22.expert 专家 "` ?Wu
23.the board of directors 董事会 v\?\(Y55Y
24.knowledge of the entity‘ s business 了解被审计单位情况 ?w5nKpG#RI
25.assess material misstatement risks评估重大错报风险 ["#A -S
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 Med"dHo7
27.a general knowledge of —— 初步了解―――的情况 NM.f0{:cj
28.a more knowledge of—— 进一步了解的情况 ;uA_gn!
29.the prior year‘s working papers 以前年度工作底稿 {If2[4!z
30.minutes of meeting 会议纪要 h> 5~
(n8
31.business risks 经营风险 BI]ut|Qw
32.appropriateness 适当性 &_%+r5
33.accounting estimate 会计估计 Bdk{.oh6
34.management representations 管理层声明 n5,Pq+[
35.going concern assumption 持续经营假设 I3E8vi%B.
36.audit plan 审计计划 9jzLXym
37.significant audit areas 重点审计领域 [2j(\vC!
38.error 错误 }yC,uEV
39.fraud舞弊 G'}_ZUy#
40.modified or additional procedures 修改或追加审计程序 e[k;SSs
41.misappropriation of assets 侵占资产 v8fZ?dx
42.transactions without substance 虚假交易 A@Yi{&D_Q]
43.unusual pressures 异常压力 T I7Ty+s
44.the suspected noncompliance 涉嫌存在违法行为 g7Q*KA+
45.materialiy 重要性 0Eg r
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46.exceed the materiality level 超过重要性水平 vM3|Ti>a'
47.approach the materiality level 接近重要性水平 FLnAN;
48.an acceptably low level 可接受水平 uA}FuOE6
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 yI|?iBc7nC
50.misstatements or omissions 错报或漏报 \ g[f4xAV
51.aggregate 总计 PM?Ri^55<L
52.subsequent events 期后事项 ?yM/j7Xn
53.adjust the financial statements 调整财务报表 .STf
54.perform additional audit procedures 实施追加的审计程序 H><mcah
55.audit risk 审计风险 #&8pp8wd,}
56.detection risk 检查风险 md
+`#-D\O
57.inappropriate audit opinion 不适当的审计意见 y2% ^teXk
58.material misstatement 重大的错报 _TcQ12H 5<
59.tolerable misstatement 可容忍错报 68br
60.the acceptable level of detection risk 可接受的检查风险 ]}Hv,a
61.assessed level of material misstatement risk 重大错报风险的评估水平 G@I_6cE
62.simall business 小规模企业 3$G25=eN
63.accounting system 会计系统 ]~ 8N
64.test of control 控制测试 Mw7UU1 ei
65.walk-through test 穿行测试 xcRrI|?eC
66.communication 沟通 [Ik
B/Xbw|
67.flow chart 流程图 m3!MHe~t
68.reperformance of internal control 重新执行 \hD
bv5
69.audit evidence 审计证据 `TR9GWU+B
70.substantive procedures 实质性程序 :;u]Y7
71.assertions 认定 R/FV'qy]
72.esistence 存在 5+"8q#X$
73.occurrence 发生 ]x{ H
74.completeness 完整性 QMpA~x_m
75.rights and obligations 权利和义务 kT=|tQ@
76.valuation and allocation 计价和分摊 MZMv.OeYt,
77.cutoff 截止 ZrT|~$*m`
78.accuracy 准确性 soK_l|z:J
79.classification 分类 {"AYOc>2|
80.inspection 检查 \bmboNe
81.supervision of counting 监盘 ?Lb7~XK
t\
82.observation 观察 &`y_R'
83.confirmation 函证 #Z5Wk
84.computation 计算 Uy'ZL(2
85.analytical procedures 分析程序 ]`U?<9~Ob
86.vouch 核对
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87.trace 追查 bGnJ4R3J
88.audit sampling 审计抽样 s"!}=kX
89.error 误差 <.XoC?j
90.expected error 预期误差 }j@@
91.population 总体 `,=p\g|D
92.sampling risk 抽样风险 u<r('IW0
93.non- sampling risk 非抽样风险 2*E<G|-F
94.sampling unit 抽样单位 bv" ({:x
95.statistical sampling 统计抽样 .f<,H+ m^
96.tolerable error 可容忍误差 aV#;o9H{
97.the risk of under reliance 信赖不足风险 {%}6d~Bg
98.the risk of over reliance 信赖过度风险 Q*o4zW
99.the risk of incorrect rejection 误拒风险 2Ps`!Y5
100. the risk of incorrect acceptance 误受风险 *#9kFz-
101.working trial balance 试算平衡表 [NDYJ'VGe
102.index and cross-referencing 索引和交叉索引 P?ol]MwaB
103.cash receipt 现金收入 TyXOd,%
zl
104.cash disbursement 现金支出 @TG~fJSA12
105.bank statement 银行对账单 4tKf
106.bank reconciliation 银行存款余额调节表 du)G)~
107.balance sheet date 资产负债表日 LM`#S/h
108.net realizable value 可变现净值 ur5
n{0#
109.storeroom 仓库 (G'ddZAJV
110.sale invoice 销售发票 9 peB+URV
111.price list 价目表 \wd`6
112.positive confirmation request 积极式询证函 cne[-E
113.negative confirmation request 消极式询证函 JYUKs~Qt
114.purchase requisition 请购单 SX8%F:<.
115.receiving report 验收报告 t')I c6.?i
116.gross margin 毛利 Z)4P>{
117.manufacturing overhead 制造费用 w-/Tb~#E
118.material requisition 领料单 3F3?be
119.inventory-taking 存货盘点 3".W
120.bond certificate 债券 $nN$"
121.stock certificate 股票 <VPtbM@(m
122.audit report 审计报告 1Pc'wfj
123.entity 被审计单位 81g0oVv
124.addressee of the audit report 审计报告的收件人
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125.unqualified opinion 无保留意见 ;T(^riAEl
126.qualified opinion 保留意见 IHfqW?
127.disclaimer of opinion 无法表示意见 Ha\ hQ'99
128.adverse opinion 否定意见 :W55JD'
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A (1)ABC 作业基础成本计算 CQ ?|=cN
A (2)absorbed overhead 已吸收制造费用 =="SW"vNi
A (3)absorption costing 吸收成本计算 IS~oyFS
A (4)account 账户,报表 P
VQ%y
A (5)accounting postulate 会计假设 {:cA'6f.b
A (6)accounting series release 会计公告文件 v4zARE9#
A (7)accounting valuation 会计计价 uWQ.h ,
A (8)account sale 承销清单 `^x^=
og'
A (9)accountability concept 经营责任概念 !Ai;S
A (10)accountancy 会计职业 Pr"ESd>Y
A (11)accountant 会计师 &aU+6'+QXB
A (12)accounting 会计 "tIx$?I
A (13)agency cost 代理成本 R7>@-EG
A (14)accounting bases 会计基础 !LA#c'
A (15)accounting manual 会计手册 ~Fh(4'
A (16)accounting period 会计期间 Urr1K)
A (17)accounting policies 会计方针 &/"
qOZAs
A (18)accounting rate of return 会计报酬率 EWi@1PAZK
A (19)accounting reference date 会计参照日 L K$hV"SYb
A (20)accounting reference period 会计参照期间 *@Z'{V\
A (21)accrual concept 应计概念 aJts
A (22)accrual expenses 应计费用 X5=7DE]
A (23)acid test ration 速动比率(酸性测试比率) t<=L&:<N
A (24)acquisition 购置 <dZ{E7l
A (25)acquisition accounting 收购会计 9v A`\\9
A (26)activity based accounting 作业基础成本计算 TnrMR1Zx
A (27)adjusting events 调整事项 E7,\s
A (28)administrative expenses 行政管理费 0ni5 :t
Yy
A (29)advice note 发货通知 1*"Uc!7.%
A (30)amortization 摊销 gYZgo
A (31)analytical review 分析性检查 S_atEmQ
A (32)annual equivalent cost 年度等量成本法 r_",E=e
A (33)annual report and accounts 年度报告和报表 +}!eAMQ
A (34)appraisal cost 检验成本 aap:~F{]X
A (35)appropriation account 盈余分配账户 <5
+?&i
A (36)articles of association 公司章程细则 aNz%vbh\
A (37)assets 资产 l d@^$
A (38)assets cover 资产保障 Jq->DzSmj/
A (39)asset value per share 每股资产价值 XN Y(@
A (40)associated company 联营公司 YY9q'x,w
A (41)attainable standard 可达标准 mTt 9 o9E
sC$X7h(Q+
A (42)attributable profit 可归属利润 JmK+#o
A (43)audit 审计 *e R$
A (44)audit report 审计报告 z"-Urd^O
A (45)auditing standards 审计准则 w?[)nlNW
A (46)authorized share capital 额定股本 Oj2[(7mO/
A (47)available hours 可用小时 AxeWj%w@
A (48)avoidable costs 可避免成本 er_aol e
B (49)back-to-back loan 易币贷款 Sa Nx;xgi
B (50)backflush accounting 倒退成本计算 psMagzr&)e
B (51)bad debts 坏帐 T F'ssD
B (52)bad debts ratio 坏帐比率 nL$tXm-x
B (53)bank charges 银行手续费 $KiA~l
B (54)bank overdraft 银行透支 2aG<^3
B (55)bank reconciliation 银行存款调节表 5H79) n>
B (56)bank statement 银行对账单 7J_H Ox#
B (57)bankruptcy 破产 ,W#
y7t
B (58)basis of apportionment 分摊基础 k;)L-ge9
B (59)batch 批量 6l=n&YO
B (60)batch costing 分批成本计算 $6_J`7
B (61)beta factor B(市场)风险因素 Ai/#C$MY$
B (62)bill 账单 c/s'&gG33z
B (63)bill of exchange 汇票 2`z+_DA
B (64)bill of landing 提单 j>6{PDaT
B (65)bill of materials 用料预计单 Y3thW@mD05
B (66)bill payable 应付票据 .RT5sj\d
B (67)bill receivable 应收票据 a; "+Py
B (68)bin card 存货记录卡 5=dg4"b]
B (69)bonus 红利 :( `Q4D~l
B (70)book-keeping 薄记 A_2ppEG
B (71)Boston classification 波士顿分类 a+X X?uN{
B (72)breakeven chart 保本图 m\t
%wr
B (73)breakeven point 保本点 -0W;b"]+A
B (74)breaking-down time 复位时间 &W ~,q(
B (75)budget 预算 'd28YjtoX
B (76)budget center 预算中心 GUK/Xiu
B (77)budget cost allowance 预算成本折让 ,e;(\t:
B (78)budget manual 预算手册 /g_}5s-Z
B (79)budget period 预算期间 }NUP[%
B (80)budgetary control 预算控制 ICGBU>Db
B (81)budgeted capacity 预算生产能力 ]-O:| q>]
B (82)burden 制造费用 #bGt%*Re p
B (83)business center 经营中心 ON$u581 y
B (84)business entity 营业个体 p1Els/|
B (85)business unit 经营单位 kweyp IB
B (86)buy-out management 管理性购买产权 /JvNJ
f
B (87)by-product 副产品 Y+D#D
v |
C (88)called-up share capital 催缴股本 5T,`j=\
C (89)capacity 生产能力 ,fL*yn
C (90)capacity ratios 生产能力比率 x1TB
(^aX
C (91)capital 资本 s]}P
jh8
C (92)capital assets pricing model资本资产计价模式 M*t{?o/t;
C (93)capital commitment 承诺资本 ^Zg"`&E
C (94)capital employed 已运用的资本 VPf=LSxJe
C (95)capital expenditure 资本支出 &