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注会《审计》英语常用词汇 YID4w7|
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1.audit 审计 )rixMl &[
2.attestation 鉴证 x,'!eCKN
3.credibility 可信赖程度 ]~3U
4.audit of financial statements 财务报表审计 t]e;;q=L.
5.agreed-upon procedures 执行商定程序 '}9
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6.high levels of assurance 高水平保证 &y#
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7.compilation 编制 [
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8.reliability 可靠性 n
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9.relevance 相关性 9HX =T%
10.professional skepticism 职业谨慎 gmm.{%1_I;
11.objectivity 客观性 y a_<^O
9
12. professional competence 专业胜任能力 D:K4H+ch
13.Senior/CPA-in-charge 项目经理 y
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14.audit engagement letter 业务约定书 T'~!9Q
15.recurring audit 连续审计 n..g~$k
16.the client 委托人 h5K$mA5
17.change CPA 更换注册会计师 JwXT%op9RP
18.the existing CPA 现任注册会计师 iya"ky~H
19.the successor CPA 后任注册会计师 _l1NKk
20.the preceding CPA前任注册会计师 :GJ &_YHf
21.issue the audit report 出具审计报告 ^7Fh{q4IE
22.expert 专家 wKsT7c'
23.the board of directors 董事会 n\Lb.}]1~
24.knowledge of the entity‘ s business 了解被审计单位情况 F_4n^@M
25.assess material misstatement risks评估重大错报风险 hh[jN7K
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 k]I0o)+O.
27.a general knowledge of —— 初步了解―――的情况 0c#/hFn
28.a more knowledge of—— 进一步了解的情况 LWt&3
29.the prior year‘s working papers 以前年度工作底稿 =ha{Ziryo
30.minutes of meeting 会议纪要 9rA=pH%<>B
31.business risks 经营风险 gatB QwJb9
32.appropriateness 适当性 Tq~=TSD
33.accounting estimate 会计估计 Q6r7.pk"SU
34.management representations 管理层声明 k|!EDze43?
35.going concern assumption 持续经营假设 x_dy~(*
36.audit plan 审计计划 d0,s"
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37.significant audit areas 重点审计领域 T|6a("RL
38.error 错误 |u ;v27
39.fraud舞弊 @i*|s~15
40.modified or additional procedures 修改或追加审计程序 /QJ?
bD#a
41.misappropriation of assets 侵占资产 n9xAPB }
42.transactions without substance 虚假交易 wLH] <k
43.unusual pressures 异常压力 #K
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44.the suspected noncompliance 涉嫌存在违法行为 _:VB}>
45.materialiy 重要性 0xXC^jx:
46.exceed the materiality level 超过重要性水平 /ID?DtJ
47.approach the materiality level 接近重要性水平 %p0xM
48.an acceptably low level 可接受水平 k{Aj^O3gD
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 N~xLu8,
50.misstatements or omissions 错报或漏报 /n8B,-Z5s5
51.aggregate 总计 *VZ5B<Ic
52.subsequent events 期后事项 ,xx R\}
53.adjust the financial statements 调整财务报表 _"w2U q
54.perform additional audit procedures 实施追加的审计程序 =7o"u3hG
55.audit risk 审计风险 .>IhN 5
56.detection risk 检查风险 W!&vul5
57.inappropriate audit opinion 不适当的审计意见 uF3qD|I\
58.material misstatement 重大的错报 'u1?tQ=gmk
59.tolerable misstatement 可容忍错报 = MOj|NR [
60.the acceptable level of detection risk 可接受的检查风险 .uk>QMs1
61.assessed level of material misstatement risk 重大错报风险的评估水平 >:|q&|x-
62.simall business 小规模企业 d8x \
63.accounting system 会计系统 [bk?!0]aV
64.test of control 控制测试 9,r rQQD_
65.walk-through test 穿行测试 d:U9pC$
66.communication 沟通 Bb"Bg\le,^
67.flow chart 流程图 X<%Q"2hW
68.reperformance of internal control 重新执行 h^o{@/2
69.audit evidence 审计证据 ,5*eX
70.substantive procedures 实质性程序 $+I;oHWI
71.assertions 认定 =Fr(9(
72.esistence 存在 4zo5}L`Y
73.occurrence 发生 6<ZkJ:=
74.completeness 完整性 %&Q$dzgb_
75.rights and obligations 权利和义务 UTH_^HAN#G
76.valuation and allocation 计价和分摊 =HlQ36;*
77.cutoff 截止 1cD! :[
78.accuracy 准确性 YS%h^>I^
79.classification 分类 +qwjbA+
80.inspection 检查 TTTPxO,
81.supervision of counting 监盘 K
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82.observation 观察 E L9]QI
83.confirmation 函证 XUlS\CH@{
84.computation 计算 8!Ww J
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85.analytical procedures 分析程序 z21|Dhiw&
86.vouch 核对 Yn G_m]
87.trace 追查 KW^7H
88.audit sampling 审计抽样 jyZWVL:_
89.error 误差 UaB @
90.expected error 预期误差 iB& 4>+N+
91.population 总体 k-{<=>uM
92.sampling risk 抽样风险 [+DW >Et
93.non- sampling risk 非抽样风险 +lMX{es\O
94.sampling unit 抽样单位 ~S7D>D3S
95.statistical sampling 统计抽样 % V
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96.tolerable error 可容忍误差 E`uY1B[c
97.the risk of under reliance 信赖不足风险 ?pB>0b~3-
98.the risk of over reliance 信赖过度风险 F
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99.the risk of incorrect rejection 误拒风险 Yd~X77cv
100. the risk of incorrect acceptance 误受风险 cs
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101.working trial balance 试算平衡表 ~15N7=wCM
102.index and cross-referencing 索引和交叉索引 #odI EC/
103.cash receipt 现金收入 A*/HjTX
104.cash disbursement 现金支出 MfWyc_
105.bank statement 银行对账单 ~,B5Hc 2
106.bank reconciliation 银行存款余额调节表 DuHu\>f<S
107.balance sheet date 资产负债表日 ?qWfup\S
108.net realizable value 可变现净值 5X:*/FuS@
109.storeroom 仓库 G%W8S
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110.sale invoice 销售发票 /VN
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111.price list 价目表 J.xPv)1'
112.positive confirmation request 积极式询证函 y3o25}"
113.negative confirmation request 消极式询证函 ub\MlSr
114.purchase requisition 请购单 c5D)
115.receiving report 验收报告 m~-K[+ya`D
116.gross margin 毛利 2
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117.manufacturing overhead 制造费用 Pf\D-1gi
118.material requisition 领料单 wlqpn(XR
119.inventory-taking 存货盘点 u /\EtSH
120.bond certificate 债券 PC-"gi=h
121.stock certificate 股票 ([m
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122.audit report 审计报告 }%_ b$
123.entity 被审计单位 L'0B$6
124.addressee of the audit report 审计报告的收件人 )6D,d5<
125.unqualified opinion 无保留意见 sWc*5Rt
126.qualified opinion 保留意见 Yd=>K HVD
127.disclaimer of opinion 无法表示意见 ~ijVmWNk
128.adverse opinion 否定意见 iCHOv {p.
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A (1)ABC 作业基础成本计算 z;|A(*Y
A (2)absorbed overhead 已吸收制造费用 ;E3>ay6m8
A (3)absorption costing 吸收成本计算 IV\'e}
A (4)account 账户,报表 \Ani}qQ%|
A (5)accounting postulate 会计假设 ~^r29'3
A (6)accounting series release 会计公告文件 f-`)^5E
A (7)accounting valuation 会计计价 EkjN{$*
A (8)account sale 承销清单 8L:ji,"
A (9)accountability concept 经营责任概念 5',8 ziJQ
A (10)accountancy 会计职业 v{ 0=
A (11)accountant 会计师 V4'YWdTi
A (12)accounting 会计 @W[f1
A (13)agency cost 代理成本 uP~@U" !
A (14)accounting bases 会计基础 IpcNuZo9&
A (15)accounting manual 会计手册 YSTv\y
A (16)accounting period 会计期间 I J(
A (17)accounting policies 会计方针 ]dGw2y
A (18)accounting rate of return 会计报酬率 I uMQ9&
A (19)accounting reference date 会计参照日 S/e2P|}
A (20)accounting reference period 会计参照期间 XH}\15X
A (21)accrual concept 应计概念 OHb[qX\
A (22)accrual expenses 应计费用 [d1mLJAR
A (23)acid test ration 速动比率(酸性测试比率) 0 Tx{3#
A (24)acquisition 购置 IDB+%xl#S
A (25)acquisition accounting 收购会计 Of[XKFn_
A (26)activity based accounting 作业基础成本计算 3c]b)n~Y
A (27)adjusting events 调整事项
,}ECF>
A (28)administrative expenses 行政管理费 4,CXJ2
A (29)advice note 发货通知 XkXHGDEf 1
A (30)amortization 摊销 -xEXN[\S
A (31)analytical review 分析性检查 1p/3
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A (32)annual equivalent cost 年度等量成本法 ZaV8qAsP
A (33)annual report and accounts 年度报告和报表 kT"Kyd
A (34)appraisal cost 检验成本 +wN^c#~7
A (35)appropriation account 盈余分配账户 8&?s#5zA
A (36)articles of association 公司章程细则 a1t4Dd
A (37)assets 资产 \KQ71yqY
A (38)assets cover 资产保障 @Z\,q's
A (39)asset value per share 每股资产价值 #><
.oreXq
A (40)associated company 联营公司 h?BFvbAt
A (41)attainable standard 可达标准 2[RoxKm
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A (42)attributable profit 可归属利润 Jrti
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A (43)audit 审计 E[@ u
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A (44)audit report 审计报告 |
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A (45)auditing standards 审计准则 &eCa0s?mI
A (46)authorized share capital 额定股本 \]2]/=2tLd
A (47)available hours 可用小时 mpuq 9)6
A (48)avoidable costs 可避免成本 .<x&IJ /
B (49)back-to-back loan 易币贷款 x7:s]<kE
B (50)backflush accounting 倒退成本计算 )4
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B (51)bad debts 坏帐 F`Q[6"<a
B (52)bad debts ratio 坏帐比率 1 u| wMO
B (53)bank charges 银行手续费 Crho=RJPR
B (54)bank overdraft 银行透支 bm?sbE
B (55)bank reconciliation 银行存款调节表 (Pf+0,2
B (56)bank statement 银行对账单 _wkVwPr
B (57)bankruptcy 破产 :Q $K<
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B (58)basis of apportionment 分摊基础 0?\Zm)Q~(
B (59)batch 批量 4cabP}gBk
B (60)batch costing 分批成本计算 5_I->-<
B (61)beta factor B(市场)风险因素 >VP=MbN
B (62)bill 账单 PE}:ybsX
B (63)bill of exchange 汇票 ur$
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B (64)bill of landing 提单 % NA9{<I
B (65)bill of materials 用料预计单 8S mCpg
B (66)bill payable 应付票据 E9Np 0M<
B (67)bill receivable 应收票据 RrX[|GLSJ
B (68)bin card 存货记录卡 "a
ueL/dgN
B (69)bonus 红利 [ sN EHf
B (70)book-keeping 薄记 #(#Wv?r6
B (71)Boston classification 波士顿分类 3DiLk=\~
B (72)breakeven chart 保本图 :km61
B (73)breakeven point 保本点 p^%YBY#,H
B (74)breaking-down time 复位时间 -xSA
B (75)budget 预算 wRcAX%n&
B (76)budget center 预算中心 WN?O'E=2
B (77)budget cost allowance 预算成本折让 [F0s!,P
B (78)budget manual 预算手册 "?ucO4d
B (79)budget period 预算期间 Ox&P}P0f
B (80)budgetary control 预算控制 =(NB%}
B (81)budgeted capacity 预算生产能力 \K@'Z
B (82)burden 制造费用 Bg5Wba%NK
B (83)business center 经营中心 ^?0DP>XA
B (84)business entity 营业个体 5p<ItU$pnL
B (85)business unit 经营单位 S1p;nK
B (86)buy-out management 管理性购买产权 4
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B (87)by-product 副产品 v,
n$^R
C (88)called-up share capital 催缴股本 WG6FQAo^8
C (89)capacity 生产能力 -fwoTGlX
C (90)capacity ratios 生产能力比率 96 q_K84K
C (91)capital 资本 uD1e!oU
C (92)capital assets pricing model资本资产计价模式 4L ;% h
C (93)capital commitment 承诺资本 r@v,T8
C (94)capital employed 已运用的资本 pm*xb]8y
C (95)capital expenditure 资本支出 >XY`*J^
C (96)capital expenditureauthorization 资本支出核准 6-yd]("
C (97)capital expenditure control 资本支出控制 uw[<5
C (98)capital expenditure proposal资本支出申请 iF-6Y0~8
C (99)capital funding planning 资本基金筹集计划 =yr0bGy`-
C (100)capital gain 资本收益 TH; R
C (101)capital investment appraisal资本投资评估 mef<=5t
C (102)capital maintenance 资本保全 dx;Ysn0-
C (103)capital resource planning 资本资源计划 Ss~;m']68
C (104)capital surplus 资本盈余 QrB@cK]
C (105)capital turnover 资本周转率 y4t7`-,~
C (106)card 记录卡 @hJ%@(
C (107)cash 现金 mL{B!Q
C (108)cash account 现金账户 8P^ITL z%
C (109)cash book 现金账薄 T*#/^%HSG
C (110)cash cow 金牛产品 Bg&i63XL$$
C (111)cash flow 现金流量 LQ(yScA@
C (112)cash discounted 现金贴现 u.mJQDTH
C (113)cash flow budget 现金流量预算 O4r0R1VQM
C (114)cash flow statement 现金流量表 bSfpbo4(
C (115)cash ledger 现金分类账 `tHvD=`m.
C (116)cash limit 现金限额 _A+s)]}
C (117)CCA 现时成本会计 !lf|7
C (118)center 中心 wF <n=
C (119)changeover time 变更时间 #JgH}|&a$
C (120)chartered entity 特许经济个体 KN
S.Nw7
C (121)cheque 支票 g#F?!i-[F
C (122)cheque register 支票登记薄 h\5OrD@L
C (123)coin analysis 零钱分类 \R|4( +]x
C (124)classification 分类 &